id	sid	tid	token	lemma	pos
american_scientific_journal-3183	1	1	305	305	NUM
american_scientific_journal-3183	1	2	american	american	ADJ
american_scientific_journal-3183	1	3	scientific	scientific	ADJ
american_scientific_journal-3183	1	4	research	research	NOUN
american_scientific_journal-3183	1	5	journal	journal	NOUN
american_scientific_journal-3183	1	6	for	for	ADP
american_scientific_journal-3183	1	7	engineering	engineering	NOUN
american_scientific_journal-3183	1	8	,	,	PUNCT
american_scientific_journal-3183	1	9	technology	technology	NOUN
american_scientific_journal-3183	1	10	,	,	PUNCT
american_scientific_journal-3183	1	11	and	and	CCONJ
american_scientific_journal-3183	1	12	sciences	science	NOUN
american_scientific_journal-3183	1	13	(	(	PUNCT
american_scientific_journal-3183	1	14	asrjets	asrjet	NOUN
american_scientific_journal-3183	1	15	)	)	PUNCT
american_scientific_journal-3183	1	16	issn	issn	PROPN
american_scientific_journal-3183	1	17	(	(	PUNCT
american_scientific_journal-3183	1	18	print	print	NOUN
american_scientific_journal-3183	1	19	)	)	PUNCT
american_scientific_journal-3183	1	20	2313	2313	NUM
american_scientific_journal-3183	1	21	-	-	SYM
american_scientific_journal-3183	1	22	4410	4410	NUM
american_scientific_journal-3183	1	23	,	,	PUNCT
american_scientific_journal-3183	1	24	issn	issn	PROPN
american_scientific_journal-3183	1	25	(	(	PUNCT
american_scientific_journal-3183	1	26	online	online	ADJ
american_scientific_journal-3183	1	27	)	)	PUNCT
american_scientific_journal-3183	1	28	2313	2313	NUM
american_scientific_journal-3183	1	29	-	-	SYM
american_scientific_journal-3183	1	30	4402	4402	NUM
american_scientific_journal-3183	1	31	©	©	PROPN
american_scientific_journal-3183	1	32	global	global	ADJ
american_scientific_journal-3183	1	33	society	society	NOUN
american_scientific_journal-3183	1	34	of	of	ADP
american_scientific_journal-3183	1	35	scientific	scientific	ADJ
american_scientific_journal-3183	1	36	research	research	NOUN
american_scientific_journal-3183	1	37	and	and	CCONJ
american_scientific_journal-3183	1	38	researchers	researcher	NOUN
american_scientific_journal-3183	1	39	http://asrjetsjournal.org/	http://asrjetsjournal.org/	VERB
american_scientific_journal-3183	1	40	the	the	DET
american_scientific_journal-3183	1	41	role	role	NOUN
american_scientific_journal-3183	1	42	and	and	CCONJ
american_scientific_journal-3183	1	43	impact	impact	NOUN
american_scientific_journal-3183	1	44	of	of	ADP
american_scientific_journal-3183	1	45	corporate	corporate	ADJ
american_scientific_journal-3183	1	46	governance	governance	NOUN
american_scientific_journal-3183	1	47	on	on	ADP
american_scientific_journal-3183	1	48	narrowing	narrow	VERB
american_scientific_journal-3183	1	49	the	the	DET
american_scientific_journal-3183	1	50	expectations	expectation	NOUN
american_scientific_journal-3183	1	51	gap	gap	NOUN
american_scientific_journal-3183	1	52	between	between	ADP
american_scientific_journal-3183	1	53	the	the	DET
american_scientific_journal-3183	1	54	external	external	ADJ
american_scientific_journal-3183	1	55	auditor	auditor	NOUN
american_scientific_journal-3183	1	56	and	and	CCONJ
american_scientific_journal-3183	1	57	the	the	DET
american_scientific_journal-3183	1	58	financial	financial	ADJ
american_scientific_journal-3183	1	59	community	community	NOUN
american_scientific_journal-3183	1	60	(	(	PUNCT
american_scientific_journal-3183	1	61	a	a	DET
american_scientific_journal-3183	1	62	practical	practical	ADJ
american_scientific_journal-3183	1	63	study	study	NOUN
american_scientific_journal-3183	1	64	of	of	ADP
american_scientific_journal-3183	1	65	a	a	DET
american_scientific_journal-3183	1	66	sample	sample	NOUN
american_scientific_journal-3183	1	67	of	of	ADP
american_scientific_journal-3183	1	68	external	external	ADJ
american_scientific_journal-3183	1	69	audit	audit	NOUN
american_scientific_journal-3183	1	70	offices	office	NOUN
american_scientific_journal-3183	1	71	and	and	CCONJ
american_scientific_journal-3183	1	72	companies	company	NOUN
american_scientific_journal-3183	1	73	invested	invest	VERB
american_scientific_journal-3183	1	74	in	in	ADP
american_scientific_journal-3183	1	75	iraq	iraq	PROPN
american_scientific_journal-3183	1	76	)	)	PUNCT
american_scientific_journal-3183	2	1	(	(	PUNCT
american_scientific_journal-3183	2	2	case	case	NOUN
american_scientific_journal-3183	2	3	study	study	NOUN
american_scientific_journal-3183	2	4	in	in	ADP
american_scientific_journal-3183	2	5	iraq	iraq	PROPN
american_scientific_journal-3183	2	6	)	)	PUNCT
american_scientific_journal-3183	2	7	fedaa	fedaa	PROPN
american_scientific_journal-3183	2	8	abd	abd	PROPN
american_scientific_journal-3183	2	9	almajid	almajid	PROPN
american_scientific_journal-3183	2	10	sabbar	sabbar	PROPN
american_scientific_journal-3183	2	11	alaraji	alaraji	PROPN
american_scientific_journal-3183	2	12	*	*	PROPN
american_scientific_journal-3183	2	13	craiova	craiova	PROPN
american_scientific_journal-3183	2	14	university	university	PROPN
american_scientific_journal-3183	2	15	,	,	PUNCT
american_scientific_journal-3183	2	16	faculty	faculty	NOUN
american_scientific_journal-3183	2	17	of	of	ADP
american_scientific_journal-3183	2	18	economics	economic	NOUN
american_scientific_journal-3183	2	19	and	and	CCONJ
american_scientific_journal-3183	2	20	administration	administration	PROPN
american_scientific_journal-3183	2	21	,	,	PUNCT
american_scientific_journal-3183	2	22	craiova	craiova	PROPN
american_scientific_journal-3183	2	23	,	,	PUNCT
american_scientific_journal-3183	2	24	romania	romania	PROPN
american_scientific_journal-3183	2	25	abstract	abstract	NOUN
american_scientific_journal-3183	2	26	the	the	DET
american_scientific_journal-3183	2	27	study	study	NOUN
american_scientific_journal-3183	2	28	aims	aim	VERB
american_scientific_journal-3183	2	29	at	at	ADP
american_scientific_journal-3183	2	30	identifying	identify	VERB
american_scientific_journal-3183	2	31	the	the	DET
american_scientific_journal-3183	2	32	impact	impact	NOUN
american_scientific_journal-3183	2	33	of	of	ADP
american_scientific_journal-3183	2	34	application	application	NOUN
american_scientific_journal-3183	2	35	of	of	ADP
american_scientific_journal-3183	2	36	the	the	DET
american_scientific_journal-3183	2	37	principles	principle	NOUN
american_scientific_journal-3183	2	38	of	of	ADP
american_scientific_journal-3183	2	39	corporate	corporate	ADJ
american_scientific_journal-3183	2	40	governance	governance	NOUN
american_scientific_journal-3183	2	41	on	on	ADP
american_scientific_journal-3183	2	42	the	the	DET
american_scientific_journal-3183	2	43	expectation	expectation	NOUN
american_scientific_journal-3183	2	44	gap	gap	NOUN
american_scientific_journal-3183	2	45	between	between	ADP
american_scientific_journal-3183	2	46	the	the	DET
american_scientific_journal-3183	2	47	external	external	ADJ
american_scientific_journal-3183	2	48	auditors	auditor	NOUN
american_scientific_journal-3183	2	49	and	and	CCONJ
american_scientific_journal-3183	2	50	the	the	DET
american_scientific_journal-3183	2	51	users	user	NOUN
american_scientific_journal-3183	2	52	of	of	ADP
american_scientific_journal-3183	2	53	the	the	DET
american_scientific_journal-3183	2	54	financial	financial	ADJ
american_scientific_journal-3183	2	55	statements	statement	NOUN
american_scientific_journal-3183	2	56	in	in	ADP
american_scientific_journal-3183	2	57	the	the	DET
american_scientific_journal-3183	2	58	environment	environment	NOUN
american_scientific_journal-3183	2	59	of	of	ADP
american_scientific_journal-3183	2	60	the	the	DET
american_scientific_journal-3183	2	61	external	external	ADJ
american_scientific_journal-3183	2	62	audit	audit	NOUN
american_scientific_journal-3183	2	63	profession	profession	NOUN
american_scientific_journal-3183	2	64	in	in	ADP
american_scientific_journal-3183	2	65	iraq	iraq	PROPN
american_scientific_journal-3183	2	66	after	after	ADP
american_scientific_journal-3183	2	67	increasing	increase	VERB
american_scientific_journal-3183	2	68	interest	interest	NOUN
american_scientific_journal-3183	2	69	in	in	ADP
american_scientific_journal-3183	2	70	the	the	DET
american_scientific_journal-3183	2	71	application	application	NOUN
american_scientific_journal-3183	2	72	of	of	ADP
american_scientific_journal-3183	2	73	corporate	corporate	ADJ
american_scientific_journal-3183	2	74	governance	governance	NOUN
american_scientific_journal-3183	2	75	in	in	ADP
american_scientific_journal-3183	2	76	iraq	iraq	PROPN
american_scientific_journal-3183	2	77	through	through	ADP
american_scientific_journal-3183	2	78	the	the	DET
american_scientific_journal-3183	2	79	analytical	analytical	ADJ
american_scientific_journal-3183	2	80	study	study	NOUN
american_scientific_journal-3183	2	81	of	of	ADP
american_scientific_journal-3183	2	82	the	the	DET
american_scientific_journal-3183	2	83	opinions	opinion	NOUN
american_scientific_journal-3183	2	84	of	of	ADP
american_scientific_journal-3183	2	85	external	external	ADJ
american_scientific_journal-3183	2	86	auditors	auditor	NOUN
american_scientific_journal-3183	2	87	and	and	CCONJ
american_scientific_journal-3183	2	88	investors	investor	NOUN
american_scientific_journal-3183	2	89	in	in	ADP
american_scientific_journal-3183	2	90	iraq	iraq	PROPN
american_scientific_journal-3183	2	91	,	,	PUNCT
american_scientific_journal-3183	2	92	the	the	DET
american_scientific_journal-3183	2	93	study	study	NOUN
american_scientific_journal-3183	2	94	concluded	conclude	VERB
american_scientific_journal-3183	2	95	that	that	SCONJ
american_scientific_journal-3183	2	96	the	the	DET
american_scientific_journal-3183	2	97	implementation	implementation	NOUN
american_scientific_journal-3183	2	98	of	of	ADP
american_scientific_journal-3183	2	99	the	the	DET
american_scientific_journal-3183	2	100	principles	principle	NOUN
american_scientific_journal-3183	2	101	of	of	ADP
american_scientific_journal-3183	2	102	corporate	corporate	ADJ
american_scientific_journal-3183	2	103	governance	governance	NOUN
american_scientific_journal-3183	2	104	in	in	ADP
american_scientific_journal-3183	2	105	iraq	iraq	PROPN
american_scientific_journal-3183	2	106	provides	provide	VERB
american_scientific_journal-3183	2	107	an	an	DET
american_scientific_journal-3183	2	108	appropriate	appropriate	ADJ
american_scientific_journal-3183	2	109	level	level	NOUN
american_scientific_journal-3183	2	110	of	of	ADP
american_scientific_journal-3183	2	111	confidence	confidence	NOUN
american_scientific_journal-3183	2	112	and	and	CCONJ
american_scientific_journal-3183	2	113	confidence	confidence	NOUN
american_scientific_journal-3183	2	114	to	to	ADP
american_scientific_journal-3183	2	115	investors	investor	NOUN
american_scientific_journal-3183	2	116	and	and	CCONJ
american_scientific_journal-3183	2	117	users	user	NOUN
american_scientific_journal-3183	2	118	of	of	ADP
american_scientific_journal-3183	2	119	financial	financial	ADJ
american_scientific_journal-3183	2	120	statements	statement	NOUN
american_scientific_journal-3183	2	121	and	and	CCONJ
american_scientific_journal-3183	2	122	their	their	PRON
american_scientific_journal-3183	2	123	reliance	reliance	NOUN
american_scientific_journal-3183	2	124	on	on	ADP
american_scientific_journal-3183	2	125	financial	financial	ADJ
american_scientific_journal-3183	2	126	reports	report	NOUN
american_scientific_journal-3183	2	127	prepared	prepare	VERB
american_scientific_journal-3183	2	128	and	and	CCONJ
american_scientific_journal-3183	2	129	audited	audit	VERB
american_scientific_journal-3183	2	130	in	in	ADP
american_scientific_journal-3183	2	131	accordance	accordance	NOUN
american_scientific_journal-3183	2	132	with	with	ADP
american_scientific_journal-3183	2	133	the	the	DET
american_scientific_journal-3183	2	134	principles	principle	NOUN
american_scientific_journal-3183	2	135	and	and	CCONJ
american_scientific_journal-3183	2	136	technicality	technicality	NOUN
american_scientific_journal-3183	2	137	of	of	ADP
american_scientific_journal-3183	2	138	corporate	corporate	ADJ
american_scientific_journal-3183	2	139	governance	governance	NOUN
american_scientific_journal-3183	2	140	.	.	PUNCT
american_scientific_journal-3183	3	1	this	this	PRON
american_scientific_journal-3183	3	2	means	mean	VERB
american_scientific_journal-3183	3	3	narrowing	narrow	VERB
american_scientific_journal-3183	3	4	the	the	DET
american_scientific_journal-3183	3	5	expectations	expectation	NOUN
american_scientific_journal-3183	3	6	gap	gap	NOUN
american_scientific_journal-3183	3	7	in	in	ADP
american_scientific_journal-3183	3	8	the	the	DET
american_scientific_journal-3183	3	9	external	external	ADJ
american_scientific_journal-3183	3	10	audit	audit	NOUN
american_scientific_journal-3183	3	11	profession	profession	NOUN
american_scientific_journal-3183	3	12	between	between	ADP
american_scientific_journal-3183	3	13	external	external	ADJ
american_scientific_journal-3183	3	14	auditors	auditor	NOUN
american_scientific_journal-3183	3	15	and	and	CCONJ
american_scientific_journal-3183	3	16	users	user	NOUN
american_scientific_journal-3183	3	17	.	.	PUNCT
american_scientific_journal-3183	4	1	the	the	DET
american_scientific_journal-3183	4	2	financial	financial	ADJ
american_scientific_journal-3183	4	3	statements	statement	NOUN
american_scientific_journal-3183	4	4	in	in	ADP
american_scientific_journal-3183	4	5	iraq	iraq	PROPN
american_scientific_journal-3183	4	6	and	and	CCONJ
american_scientific_journal-3183	4	7	the	the	DET
american_scientific_journal-3183	4	8	principle	principle	NOUN
american_scientific_journal-3183	4	9	of	of	ADP
american_scientific_journal-3183	4	10	disclosure	disclosure	NOUN
american_scientific_journal-3183	4	11	and	and	CCONJ
american_scientific_journal-3183	4	12	transparency	transparency	NOUN
american_scientific_journal-3183	4	13	are	be	AUX
american_scientific_journal-3183	4	14	the	the	DET
american_scientific_journal-3183	4	15	most	most	ADV
american_scientific_journal-3183	4	16	important	important	ADJ
american_scientific_journal-3183	4	17	principles	principle	NOUN
american_scientific_journal-3183	4	18	that	that	PRON
american_scientific_journal-3183	4	19	affect	affect	VERB
american_scientific_journal-3183	4	20	the	the	DET
american_scientific_journal-3183	4	21	narrowing	narrowing	NOUN
american_scientific_journal-3183	4	22	of	of	ADP
american_scientific_journal-3183	4	23	the	the	DET
american_scientific_journal-3183	4	24	expectations	expectation	NOUN
american_scientific_journal-3183	4	25	gap	gap	NOUN
american_scientific_journal-3183	4	26	in	in	ADP
american_scientific_journal-3183	4	27	the	the	DET
american_scientific_journal-3183	4	28	profession	profession	NOUN
american_scientific_journal-3183	4	29	of	of	ADP
american_scientific_journal-3183	4	30	external	external	ADJ
american_scientific_journal-3183	4	31	audit	audit	NOUN
american_scientific_journal-3183	4	32	in	in	ADP
american_scientific_journal-3183	4	33	iraq	iraq	PROPN
american_scientific_journal-3183	4	34	.	.	PUNCT
american_scientific_journal-3183	5	1	the	the	DET
american_scientific_journal-3183	5	2	study	study	NOUN
american_scientific_journal-3183	5	3	recommended	recommend	VERB
american_scientific_journal-3183	5	4	the	the	DET
american_scientific_journal-3183	5	5	need	need	NOUN
american_scientific_journal-3183	5	6	to	to	PART
american_scientific_journal-3183	5	7	expand	expand	VERB
american_scientific_journal-3183	5	8	the	the	DET
american_scientific_journal-3183	5	9	application	application	NOUN
american_scientific_journal-3183	5	10	of	of	ADP
american_scientific_journal-3183	5	11	the	the	DET
american_scientific_journal-3183	5	12	principles	principle	NOUN
american_scientific_journal-3183	5	13	of	of	ADP
american_scientific_journal-3183	5	14	corporate	corporate	ADJ
american_scientific_journal-3183	5	15	governance	governance	NOUN
american_scientific_journal-3183	5	16	in	in	ADP
american_scientific_journal-3183	5	17	iraq	iraq	PROPN
american_scientific_journal-3183	5	18	to	to	PART
american_scientific_journal-3183	5	19	activate	activate	VERB
american_scientific_journal-3183	5	20	the	the	DET
american_scientific_journal-3183	5	21	good	good	ADJ
american_scientific_journal-3183	5	22	practices	practice	NOUN
american_scientific_journal-3183	5	23	of	of	ADP
american_scientific_journal-3183	5	24	corporate	corporate	ADJ
american_scientific_journal-3183	5	25	management	management	NOUN
american_scientific_journal-3183	5	26	in	in	ADP
american_scientific_journal-3183	5	27	line	line	NOUN
american_scientific_journal-3183	5	28	with	with	ADP
american_scientific_journal-3183	5	29	the	the	DET
american_scientific_journal-3183	5	30	local	local	ADJ
american_scientific_journal-3183	5	31	and	and	CCONJ
american_scientific_journal-3183	5	32	international	international	ADJ
american_scientific_journal-3183	5	33	accounting	accounting	NOUN
american_scientific_journal-3183	5	34	and	and	CCONJ
american_scientific_journal-3183	5	35	auditing	auditing	NOUN
american_scientific_journal-3183	5	36	standards	standard	NOUN
american_scientific_journal-3183	5	37	and	and	CCONJ
american_scientific_journal-3183	5	38	to	to	PART
american_scientific_journal-3183	5	39	work	work	VERB
american_scientific_journal-3183	5	40	on	on	ADP
american_scientific_journal-3183	5	41	legislation	legislation	NOUN
american_scientific_journal-3183	5	42	and	and	CCONJ
american_scientific_journal-3183	5	43	amendment	amendment	NOUN
american_scientific_journal-3183	5	44	of	of	ADP
american_scientific_journal-3183	5	45	some	some	DET
american_scientific_journal-3183	5	46	relevant	relevant	ADJ
american_scientific_journal-3183	5	47	local	local	ADJ
american_scientific_journal-3183	5	48	laws	law	NOUN
american_scientific_journal-3183	5	49	in	in	ADP
american_scientific_journal-3183	5	50	iraq	iraq	PROPN
american_scientific_journal-3183	5	51	in	in	ADP
american_scientific_journal-3183	5	52	accordance	accordance	NOUN
american_scientific_journal-3183	5	53	with	with	ADP
american_scientific_journal-3183	5	54	the	the	DET
american_scientific_journal-3183	5	55	principle	principle	NOUN
american_scientific_journal-3183	5	56	of	of	ADP
american_scientific_journal-3183	5	57	corporate	corporate	ADJ
american_scientific_journal-3183	5	58	governance	governance	NOUN
american_scientific_journal-3183	5	59	.	.	PUNCT
american_scientific_journal-3183	6	1	keywords	keyword	NOUN
american_scientific_journal-3183	6	2	:	:	PUNCT
american_scientific_journal-3183	6	3	corporate	corporate	ADJ
american_scientific_journal-3183	6	4	governance	governance	NOUN
american_scientific_journal-3183	6	5	;	;	PUNCT
american_scientific_journal-3183	6	6	expactations	expactation	NOUN
american_scientific_journal-3183	6	7	gap	gap	NOUN
american_scientific_journal-3183	6	8	;	;	PUNCT
american_scientific_journal-3183	6	9	quality	quality	NOUN
american_scientific_journal-3183	6	10	of	of	ADP
american_scientific_journal-3183	6	11	external	external	ADJ
american_scientific_journal-3183	6	12	audit	audit	NOUN
american_scientific_journal-3183	6	13	;	;	PUNCT
american_scientific_journal-3183	6	14	financial	financial	ADJ
american_scientific_journal-3183	6	15	failure	failure	NOUN
american_scientific_journal-3183	6	16	of	of	ADP
american_scientific_journal-3183	6	17	companies	company	NOUN
american_scientific_journal-3183	6	18	;	;	PUNCT
american_scientific_journal-3183	6	19	institutional	institutional	ADJ
american_scientific_journal-3183	6	20	controle	controle	NOUN
american_scientific_journal-3183	6	21	;	;	PUNCT
american_scientific_journal-3183	6	22	external	external	ADJ
american_scientific_journal-3183	6	23	auditors	auditor	NOUN
american_scientific_journal-3183	6	24	responsibility	responsibility	NOUN
american_scientific_journal-3183	6	25	.	.	PUNCT
american_scientific_journal-3183	7	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-3183	8	1	*	*	PUNCT
american_scientific_journal-3183	8	2	corresponding	correspond	VERB
american_scientific_journal-3183	8	3	author	author	NOUN
american_scientific_journal-3183	8	4	.	.	PUNCT
american_scientific_journal-3183	9	1	http://asrjetsjournal.org/	http://asrjetsjournal.org/	PROPN
american_scientific_journal-3183	9	2	american	american	PROPN
american_scientific_journal-3183	9	3	scientific	scientific	PROPN
american_scientific_journal-3183	9	4	research	research	NOUN
american_scientific_journal-3183	9	5	journal	journal	NOUN
american_scientific_journal-3183	9	6	for	for	ADP
american_scientific_journal-3183	9	7	engineering	engineering	NOUN
american_scientific_journal-3183	9	8	,	,	PUNCT
american_scientific_journal-3183	9	9	technology	technology	NOUN
american_scientific_journal-3183	9	10	,	,	PUNCT
american_scientific_journal-3183	9	11	and	and	CCONJ
american_scientific_journal-3183	9	12	sciences	science	NOUN
american_scientific_journal-3183	9	13	(	(	PUNCT
american_scientific_journal-3183	9	14	asrjets	asrjet	NOUN
american_scientific_journal-3183	9	15	)	)	PUNCT
american_scientific_journal-3183	9	16	(	(	PUNCT
american_scientific_journal-3183	9	17	2017	2017	NUM
american_scientific_journal-3183	9	18	)	)	PUNCT
american_scientific_journal-3183	9	19	volume	volume	NOUN
american_scientific_journal-3183	9	20	33	33	NUM
american_scientific_journal-3183	9	21	,	,	PUNCT
american_scientific_journal-3183	9	22	no	no	DET
american_scientific_journal-3183	9	23	1	1	NUM
american_scientific_journal-3183	9	24	,	,	PUNCT
american_scientific_journal-3183	9	25	pp	pp	ADV
american_scientific_journal-3183	9	26	305	305	NUM
american_scientific_journal-3183	9	27	-	-	SYM
american_scientific_journal-3183	9	28	327	327	NUM
american_scientific_journal-3183	9	29	306	306	NUM
american_scientific_journal-3183	9	30	1	1	NUM
american_scientific_journal-3183	9	31	.	.	PUNCT
american_scientific_journal-3183	10	1	introduction	introduction	NOUN
american_scientific_journal-3183	10	2	the	the	DET
american_scientific_journal-3183	10	3	external	external	ADJ
american_scientific_journal-3183	10	4	audit	audit	NOUN
american_scientific_journal-3183	10	5	profession	profession	NOUN
american_scientific_journal-3183	10	6	plays	play	VERB
american_scientific_journal-3183	10	7	an	an	DET
american_scientific_journal-3183	10	8	important	important	ADJ
american_scientific_journal-3183	10	9	role	role	NOUN
american_scientific_journal-3183	10	10	in	in	ADP
american_scientific_journal-3183	10	11	various	various	ADJ
american_scientific_journal-3183	10	12	sectors	sector	NOUN
american_scientific_journal-3183	10	13	of	of	ADP
american_scientific_journal-3183	10	14	society	society	NOUN
american_scientific_journal-3183	10	15	due	due	ADP
american_scientific_journal-3183	10	16	to	to	ADP
american_scientific_journal-3183	10	17	the	the	DET
american_scientific_journal-3183	10	18	economic	economic	ADJ
american_scientific_journal-3183	10	19	importance	importance	NOUN
american_scientific_journal-3183	10	20	of	of	ADP
american_scientific_journal-3183	10	21	the	the	DET
american_scientific_journal-3183	10	22	profession	profession	NOUN
american_scientific_journal-3183	10	23	and	and	CCONJ
american_scientific_journal-3183	10	24	the	the	DET
american_scientific_journal-3183	10	25	multiplicity	multiplicity	NOUN
american_scientific_journal-3183	10	26	of	of	ADP
american_scientific_journal-3183	10	27	the	the	DET
american_scientific_journal-3183	10	28	beneficiaries	beneficiary	NOUN
american_scientific_journal-3183	10	29	and	and	CCONJ
american_scientific_journal-3183	10	30	the	the	DET
american_scientific_journal-3183	10	31	use	use	NOUN
american_scientific_journal-3183	10	32	of	of	ADP
american_scientific_journal-3183	10	33	its	its	PRON
american_scientific_journal-3183	10	34	reports	report	NOUN
american_scientific_journal-3183	10	35	,	,	PUNCT
american_scientific_journal-3183	10	36	however	however	ADV
american_scientific_journal-3183	10	37	,	,	PUNCT
american_scientific_journal-3183	10	38	the	the	DET
american_scientific_journal-3183	10	39	external	external	ADJ
american_scientific_journal-3183	10	40	auditing	auditing	NOUN
american_scientific_journal-3183	10	41	profession	profession	NOUN
american_scientific_journal-3183	10	42	in	in	ADP
american_scientific_journal-3183	10	43	recent	recent	ADJ
american_scientific_journal-3183	10	44	years	year	NOUN
american_scientific_journal-3183	10	45	faced	face	VERB
american_scientific_journal-3183	10	46	a	a	DET
american_scientific_journal-3183	10	47	crisis	crisis	NOUN
american_scientific_journal-3183	10	48	of	of	ADP
american_scientific_journal-3183	10	49	responsibility	responsibility	NOUN
american_scientific_journal-3183	10	50	and	and	CCONJ
american_scientific_journal-3183	10	51	credibility	credibility	NOUN
american_scientific_journal-3183	10	52	and	and	CCONJ
american_scientific_journal-3183	10	53	loss	loss	NOUN
american_scientific_journal-3183	10	54	of	of	ADP
american_scientific_journal-3183	10	55	confidence	confidence	NOUN
american_scientific_journal-3183	10	56	as	as	ADP
american_scientific_journal-3183	10	57	a	a	DET
american_scientific_journal-3183	10	58	result	result	NOUN
american_scientific_journal-3183	10	59	of	of	ADP
american_scientific_journal-3183	10	60	financial	financial	ADJ
american_scientific_journal-3183	10	61	and	and	CCONJ
american_scientific_journal-3183	10	62	economic	economic	ADJ
american_scientific_journal-3183	10	63	crises	crisis	NOUN
american_scientific_journal-3183	10	64	at	at	ADP
american_scientific_journal-3183	10	65	the	the	DET
american_scientific_journal-3183	10	66	local	local	ADJ
american_scientific_journal-3183	10	67	level	level	NOUN
american_scientific_journal-3183	10	68	(	(	PUNCT
american_scientific_journal-3183	10	69	iraq	iraq	PROPN
american_scientific_journal-3183	10	70	)	)	PUNCT
american_scientific_journal-3183	10	71	and	and	CCONJ
american_scientific_journal-3183	10	72	the	the	DET
american_scientific_journal-3183	10	73	international	international	ADJ
american_scientific_journal-3183	10	74	level	level	NOUN
american_scientific_journal-3183	10	75	in	in	ADP
american_scientific_journal-3183	10	76	the	the	DET
american_scientific_journal-3183	10	77	form	form	NOUN
american_scientific_journal-3183	10	78	that	that	PRON
american_scientific_journal-3183	10	79	raised	raise	VERB
american_scientific_journal-3183	10	80	many	many	ADJ
american_scientific_journal-3183	10	81	parties	party	NOUN
american_scientific_journal-3183	10	82	benefiting	benefit	VERB
american_scientific_journal-3183	10	83	from	from	ADP
american_scientific_journal-3183	10	84	the	the	DET
american_scientific_journal-3183	10	85	reports	report	NOUN
american_scientific_journal-3183	10	86	of	of	ADP
american_scientific_journal-3183	10	87	the	the	DET
american_scientific_journal-3183	10	88	profession	profession	NOUN
american_scientific_journal-3183	10	89	(	(	PUNCT
american_scientific_journal-3183	10	90	current	current	ADJ
american_scientific_journal-3183	10	91	and	and	CCONJ
american_scientific_journal-3183	10	92	potential	potential	ADJ
american_scientific_journal-3183	10	93	investors	investor	NOUN
american_scientific_journal-3183	10	94	,	,	PUNCT
american_scientific_journal-3183	10	95	creditors	creditor	NOUN
american_scientific_journal-3183	10	96	,	,	PUNCT
american_scientific_journal-3183	10	97	banks	bank	NOUN
american_scientific_journal-3183	10	98	,	,	PUNCT
american_scientific_journal-3183	10	99	etc	etc	X
american_scientific_journal-3183	10	100	.	.	X
american_scientific_journal-3183	10	101	)	)	PUNCT
american_scientific_journal-3183	10	102	who	who	PRON
american_scientific_journal-3183	10	103	have	have	AUX
american_scientific_journal-3183	10	104	been	be	AUX
american_scientific_journal-3183	10	105	damaged	damage	VERB
american_scientific_journal-3183	10	106	by	by	ADP
american_scientific_journal-3183	10	107	bankruptcy	bankruptcy	NOUN
american_scientific_journal-3183	10	108	and	and	CCONJ
american_scientific_journal-3183	10	109	financial	financial	ADJ
american_scientific_journal-3183	10	110	collapses	collapse	NOUN
american_scientific_journal-3183	10	111	of	of	ADP
american_scientific_journal-3183	10	112	many	many	ADJ
american_scientific_journal-3183	10	113	international	international	ADJ
american_scientific_journal-3183	10	114	companies	company	NOUN
american_scientific_journal-3183	10	115	without	without	ADP
american_scientific_journal-3183	10	116	the	the	DET
american_scientific_journal-3183	10	117	external	external	ADJ
american_scientific_journal-3183	10	118	auditor	auditor	NOUN
american_scientific_journal-3183	10	119	indicating	indicate	VERB
american_scientific_journal-3183	10	120	such	such	ADJ
american_scientific_journal-3183	10	121	risks	risk	NOUN
american_scientific_journal-3183	10	122	in	in	ADP
american_scientific_journal-3183	10	123	their	their	PRON
american_scientific_journal-3183	10	124	financial	financial	ADJ
american_scientific_journal-3183	10	125	reports	report	NOUN
american_scientific_journal-3183	10	126	.	.	PUNCT
american_scientific_journal-3183	11	1	the	the	DET
american_scientific_journal-3183	11	2	beneficiaries	beneficiary	NOUN
american_scientific_journal-3183	11	3	of	of	ADP
american_scientific_journal-3183	11	4	the	the	DET
american_scientific_journal-3183	11	5	financial	financial	ADJ
american_scientific_journal-3183	11	6	statements	statement	NOUN
american_scientific_journal-3183	11	7	expect	expect	VERB
american_scientific_journal-3183	11	8	the	the	DET
american_scientific_journal-3183	11	9	external	external	ADJ
american_scientific_journal-3183	11	10	auditors	auditor	NOUN
american_scientific_journal-3183	11	11	to	to	PART
american_scientific_journal-3183	11	12	give	give	VERB
american_scientific_journal-3183	11	13	the	the	DET
american_scientific_journal-3183	11	14	assurance	assurance	NOUN
american_scientific_journal-3183	11	15	in	in	ADP
american_scientific_journal-3183	11	16	their	their	PRON
american_scientific_journal-3183	11	17	audit	audit	NOUN
american_scientific_journal-3183	11	18	financial	financial	ADJ
american_scientific_journal-3183	11	19	reports	report	NOUN
american_scientific_journal-3183	11	20	of	of	ADP
american_scientific_journal-3183	11	21	the	the	DET
american_scientific_journal-3183	11	22	audited	audit	VERB
american_scientific_journal-3183	11	23	companies	company	NOUN
american_scientific_journal-3183	11	24	in	in	ADP
american_scientific_journal-3183	11	25	terms	term	NOUN
american_scientific_journal-3183	11	26	of	of	ADP
american_scientific_journal-3183	11	27	technical	technical	ADJ
american_scientific_journal-3183	11	28	competence	competence	NOUN
american_scientific_journal-3183	11	29	,	,	PUNCT
american_scientific_journal-3183	11	30	integrity	integrity	NOUN
american_scientific_journal-3183	11	31	,	,	PUNCT
american_scientific_journal-3183	11	32	objectivity	objectivity	NOUN
american_scientific_journal-3183	11	33	,	,	PUNCT
american_scientific_journal-3183	11	34	independence	independence	NOUN
american_scientific_journal-3183	11	35	and	and	CCONJ
american_scientific_journal-3183	11	36	neutrality	neutrality	NOUN
american_scientific_journal-3183	11	37	,	,	PUNCT
american_scientific_journal-3183	11	38	in	in	ADP
american_scientific_journal-3183	11	39	addition	addition	NOUN
american_scientific_journal-3183	11	40	to	to	ADP
american_scientific_journal-3183	11	41	discovering	discover	VERB
american_scientific_journal-3183	11	42	the	the	DET
american_scientific_journal-3183	11	43	fundamental	fundamental	ADJ
american_scientific_journal-3183	11	44	errors	error	NOUN
american_scientific_journal-3183	11	45	and	and	CCONJ
american_scientific_journal-3183	11	46	preventing	prevent	VERB
american_scientific_journal-3183	11	47	the	the	DET
american_scientific_journal-3183	11	48	issuance	issuance	NOUN
american_scientific_journal-3183	11	49	of	of	ADP
american_scientific_journal-3183	11	50	misleading	mislead	VERB
american_scientific_journal-3183	11	51	financial	financial	ADJ
american_scientific_journal-3183	11	52	statements	statement	NOUN
american_scientific_journal-3183	11	53	about	about	ADP
american_scientific_journal-3183	11	54	the	the	DET
american_scientific_journal-3183	11	55	companies	company	NOUN
american_scientific_journal-3183	11	56	[	[	X
american_scientific_journal-3183	11	57	14	14	NUM
american_scientific_journal-3183	11	58	]	]	PUNCT
american_scientific_journal-3183	11	59	,	,	PUNCT
american_scientific_journal-3183	11	60	the	the	DET
american_scientific_journal-3183	11	61	discrepancy	discrepancy	NOUN
american_scientific_journal-3183	11	62	between	between	ADP
american_scientific_journal-3183	11	63	what	what	PRON
american_scientific_journal-3183	11	64	the	the	DET
american_scientific_journal-3183	11	65	beneficiary	beneficiary	NOUN
american_scientific_journal-3183	11	66	parties	party	NOUN
american_scientific_journal-3183	11	67	believes	believe	VERB
american_scientific_journal-3183	11	68	for	for	ADP
american_scientific_journal-3183	11	69	the	the	DET
american_scientific_journal-3183	11	70	financial	financial	ADJ
american_scientific_journal-3183	11	71	statements	statement	NOUN
american_scientific_journal-3183	11	72	regarding	regard	VERB
american_scientific_journal-3183	11	73	the	the	DET
american_scientific_journal-3183	11	74	duties	duty	NOUN
american_scientific_journal-3183	11	75	and	and	CCONJ
american_scientific_journal-3183	11	76	responsibilities	responsibility	NOUN
american_scientific_journal-3183	11	77	of	of	ADP
american_scientific_journal-3183	11	78	the	the	DET
american_scientific_journal-3183	11	79	external	external	ADJ
american_scientific_journal-3183	11	80	auditor	auditor	NOUN
american_scientific_journal-3183	11	81	and	and	CCONJ
american_scientific_journal-3183	11	82	what	what	PRON
american_scientific_journal-3183	11	83	the	the	DET
american_scientific_journal-3183	11	84	external	external	ADJ
american_scientific_journal-3183	11	85	auditor	auditor	NOUN
american_scientific_journal-3183	11	86	believes	believe	VERB
american_scientific_journal-3183	11	87	about	about	ADP
american_scientific_journal-3183	11	88	that	that	DET
american_scientific_journal-3183	11	89	responsibility	responsibility	NOUN
american_scientific_journal-3183	11	90	is	be	AUX
american_scientific_journal-3183	11	91	what	what	PRON
american_scientific_journal-3183	11	92	led	lead	VERB
american_scientific_journal-3183	11	93	to	to	ADP
american_scientific_journal-3183	11	94	the	the	DET
american_scientific_journal-3183	11	95	emergence	emergence	NOUN
american_scientific_journal-3183	11	96	of	of	ADP
american_scientific_journal-3183	11	97	the	the	DET
american_scientific_journal-3183	11	98	so	so	ADV
american_scientific_journal-3183	11	99	-	-	PUNCT
american_scientific_journal-3183	11	100	called	call	VERB
american_scientific_journal-3183	11	101	expectation	expectation	NOUN
american_scientific_journal-3183	11	102	gap	gap	NOUN
american_scientific_journal-3183	11	103	in	in	ADP
american_scientific_journal-3183	11	104	the	the	DET
american_scientific_journal-3183	11	105	professional	professional	ADJ
american_scientific_journal-3183	11	106	practice	practice	NOUN
american_scientific_journal-3183	11	107	environment	environment	NOUN
american_scientific_journal-3183	11	108	.	.	PUNCT
american_scientific_journal-3183	12	1	the	the	DET
american_scientific_journal-3183	12	2	expectations	expectation	NOUN
american_scientific_journal-3183	12	3	gap	gap	NOUN
american_scientific_journal-3183	12	4	is	be	AUX
american_scientific_journal-3183	12	5	a	a	DET
american_scientific_journal-3183	12	6	decline	decline	NOUN
american_scientific_journal-3183	12	7	in	in	ADP
american_scientific_journal-3183	12	8	the	the	DET
american_scientific_journal-3183	12	9	confidence	confidence	NOUN
american_scientific_journal-3183	12	10	of	of	ADP
american_scientific_journal-3183	12	11	the	the	DET
american_scientific_journal-3183	12	12	beneficiaries	beneficiary	NOUN
american_scientific_journal-3183	12	13	of	of	ADP
american_scientific_journal-3183	12	14	the	the	DET
american_scientific_journal-3183	12	15	financial	financial	ADJ
american_scientific_journal-3183	12	16	statements	statement	NOUN
american_scientific_journal-3183	12	17	of	of	ADP
american_scientific_journal-3183	12	18	the	the	DET
american_scientific_journal-3183	12	19	services	service	NOUN
american_scientific_journal-3183	12	20	provided	provide	VERB
american_scientific_journal-3183	12	21	by	by	ADP
american_scientific_journal-3183	12	22	the	the	DET
american_scientific_journal-3183	12	23	external	external	ADJ
american_scientific_journal-3183	12	24	auditor	auditor	NOUN
american_scientific_journal-3183	12	25	,	,	PUNCT
american_scientific_journal-3183	12	26	which	which	PRON
american_scientific_journal-3183	12	27	is	be	AUX
american_scientific_journal-3183	12	28	reflected	reflect	VERB
american_scientific_journal-3183	12	29	in	in	ADP
american_scientific_journal-3183	12	30	the	the	DET
american_scientific_journal-3183	12	31	credibility	credibility	NOUN
american_scientific_journal-3183	12	32	of	of	ADP
american_scientific_journal-3183	12	33	the	the	DET
american_scientific_journal-3183	12	34	financial	financial	ADJ
american_scientific_journal-3183	12	35	statements	statement	NOUN
american_scientific_journal-3183	12	36	,	,	PUNCT
american_scientific_journal-3183	12	37	which	which	PRON
american_scientific_journal-3183	12	38	represent	represent	VERB
american_scientific_journal-3183	12	39	the	the	DET
american_scientific_journal-3183	12	40	source	source	NOUN
american_scientific_journal-3183	12	41	of	of	ADP
american_scientific_journal-3183	12	42	information	information	NOUN
american_scientific_journal-3183	12	43	for	for	ADP
american_scientific_journal-3183	12	44	decision	decision	NOUN
american_scientific_journal-3183	12	45	-	-	PUNCT
american_scientific_journal-3183	12	46	making	making	NOUN
american_scientific_journal-3183	12	47	[	[	X
american_scientific_journal-3183	12	48	18	18	NUM
american_scientific_journal-3183	12	49	]	]	PUNCT
american_scientific_journal-3183	12	50	.	.	PUNCT
american_scientific_journal-3183	13	1	many	many	ADJ
american_scientific_journal-3183	13	2	professional	professional	ADJ
american_scientific_journal-3183	13	3	studies	study	NOUN
american_scientific_journal-3183	13	4	have	have	AUX
american_scientific_journal-3183	13	5	focused	focus	VERB
american_scientific_journal-3183	13	6	on	on	ADP
american_scientific_journal-3183	13	7	the	the	DET
american_scientific_journal-3183	13	8	profession	profession	NOUN
american_scientific_journal-3183	13	9	of	of	ADP
american_scientific_journal-3183	13	10	external	external	ADJ
american_scientific_journal-3183	13	11	auditing	auditing	NOUN
american_scientific_journal-3183	13	12	to	to	PART
american_scientific_journal-3183	13	13	determine	determine	VERB
american_scientific_journal-3183	13	14	the	the	DET
american_scientific_journal-3183	13	15	factors	factor	NOUN
american_scientific_journal-3183	13	16	of	of	ADP
american_scientific_journal-3183	13	17	the	the	DET
american_scientific_journal-3183	13	18	success	success	NOUN
american_scientific_journal-3183	13	19	of	of	ADP
american_scientific_journal-3183	13	20	practitioners	practitioner	NOUN
american_scientific_journal-3183	13	21	in	in	ADP
american_scientific_journal-3183	13	22	meeting	meet	VERB
american_scientific_journal-3183	13	23	the	the	DET
american_scientific_journal-3183	13	24	expectations	expectation	NOUN
american_scientific_journal-3183	13	25	of	of	ADP
american_scientific_journal-3183	13	26	the	the	DET
american_scientific_journal-3183	13	27	beneficiaries	beneficiary	NOUN
american_scientific_journal-3183	13	28	and	and	CCONJ
american_scientific_journal-3183	13	29	the	the	DET
american_scientific_journal-3183	13	30	society	society	NOUN
american_scientific_journal-3183	13	31	in	in	ADP
american_scientific_journal-3183	13	32	general	general	ADJ
american_scientific_journal-3183	13	33	and	and	CCONJ
american_scientific_journal-3183	13	34	the	the	DET
american_scientific_journal-3183	13	35	need	need	NOUN
american_scientific_journal-3183	13	36	to	to	PART
american_scientific_journal-3183	13	37	increase	increase	VERB
american_scientific_journal-3183	13	38	attention	attention	NOUN
american_scientific_journal-3183	13	39	to	to	ADP
american_scientific_journal-3183	13	40	the	the	DET
american_scientific_journal-3183	13	41	application	application	NOUN
american_scientific_journal-3183	13	42	of	of	ADP
american_scientific_journal-3183	13	43	professional	professional	ADJ
american_scientific_journal-3183	13	44	systems	system	NOUN
american_scientific_journal-3183	13	45	and	and	CCONJ
american_scientific_journal-3183	13	46	follow	follow	VERB
american_scientific_journal-3183	13	47	them	they	PRON
american_scientific_journal-3183	13	48	to	to	PART
american_scientific_journal-3183	13	49	approximate	approximate	VERB
american_scientific_journal-3183	13	50	what	what	PRON
american_scientific_journal-3183	13	51	is	be	AUX
american_scientific_journal-3183	13	52	in	in	ADP
american_scientific_journal-3183	13	53	practice	practice	NOUN
american_scientific_journal-3183	13	54	what	what	PRON
american_scientific_journal-3183	13	55	must	must	AUX
american_scientific_journal-3183	13	56	be	be	AUX
american_scientific_journal-3183	13	57	so	so	ADV
american_scientific_journal-3183	13	58	professional	professional	ADJ
american_scientific_journal-3183	13	59	organizations	organization	NOUN
american_scientific_journal-3183	13	60	have	have	AUX
american_scientific_journal-3183	13	61	been	be	AUX
american_scientific_journal-3183	13	62	interested	interested	ADJ
american_scientific_journal-3183	13	63	to	to	ADP
american_scientific_journal-3183	13	64	external	external	ADJ
american_scientific_journal-3183	13	65	audit	audit	NOUN
american_scientific_journal-3183	13	66	local	local	ADJ
american_scientific_journal-3183	13	67	and	and	CCONJ
american_scientific_journal-3183	13	68	international	international	ADJ
american_scientific_journal-3183	13	69	application	application	NOUN
american_scientific_journal-3183	13	70	of	of	ADP
american_scientific_journal-3183	13	71	governance	governance	NOUN
american_scientific_journal-3183	13	72	companies	company	NOUN
american_scientific_journal-3183	13	73	due	due	ADJ
american_scientific_journal-3183	13	74	to	to	ADP
american_scientific_journal-3183	13	75	the	the	DET
american_scientific_journal-3183	13	76	multiple	multiple	ADJ
american_scientific_journal-3183	13	77	influences	influence	NOUN
american_scientific_journal-3183	13	78	of	of	ADP
american_scientific_journal-3183	13	79	the	the	DET
american_scientific_journal-3183	13	80	principles	principle	NOUN
american_scientific_journal-3183	13	81	of	of	ADP
american_scientific_journal-3183	13	82	corporate	corporate	ADJ
american_scientific_journal-3183	13	83	governance	governance	NOUN
american_scientific_journal-3183	13	84	and	and	CCONJ
american_scientific_journal-3183	13	85	their	their	PRON
american_scientific_journal-3183	13	86	role	role	NOUN
american_scientific_journal-3183	13	87	in	in	ADP
american_scientific_journal-3183	13	88	regulating	regulate	VERB
american_scientific_journal-3183	13	89	the	the	DET
american_scientific_journal-3183	13	90	relationship	relationship	NOUN
american_scientific_journal-3183	13	91	between	between	ADP
american_scientific_journal-3183	13	92	all	all	DET
american_scientific_journal-3183	13	93	parties	party	NOUN
american_scientific_journal-3183	13	94	representing	represent	VERB
american_scientific_journal-3183	13	95	the	the	DET
american_scientific_journal-3183	13	96	users	user	NOUN
american_scientific_journal-3183	13	97	of	of	ADP
american_scientific_journal-3183	13	98	the	the	DET
american_scientific_journal-3183	13	99	financial	financial	ADJ
american_scientific_journal-3183	13	100	statements	statement	NOUN
american_scientific_journal-3183	13	101	,	,	PUNCT
american_scientific_journal-3183	13	102	this	this	DET
american_scientific_journal-3183	13	103	study	study	NOUN
american_scientific_journal-3183	13	104	was	be	AUX
american_scientific_journal-3183	13	105	adopted	adopt	VERB
american_scientific_journal-3183	13	106	to	to	PART
american_scientific_journal-3183	13	107	measure	measure	VERB
american_scientific_journal-3183	13	108	the	the	DET
american_scientific_journal-3183	13	109	role	role	NOUN
american_scientific_journal-3183	13	110	and	and	CCONJ
american_scientific_journal-3183	13	111	impact	impact	NOUN
american_scientific_journal-3183	13	112	of	of	ADP
american_scientific_journal-3183	13	113	applying	apply	VERB
american_scientific_journal-3183	13	114	corporate	corporate	ADJ
american_scientific_journal-3183	13	115	governance	governance	NOUN
american_scientific_journal-3183	13	116	to	to	ADP
american_scientific_journal-3183	13	117	the	the	DET
american_scientific_journal-3183	13	118	expectation	expectation	NOUN
american_scientific_journal-3183	13	119	gap	gap	NOUN
american_scientific_journal-3183	13	120	between	between	ADP
american_scientific_journal-3183	13	121	the	the	DET
american_scientific_journal-3183	13	122	external	external	ADJ
american_scientific_journal-3183	13	123	auditors	auditor	NOUN
american_scientific_journal-3183	13	124	and	and	CCONJ
american_scientific_journal-3183	13	125	the	the	DET
american_scientific_journal-3183	13	126	users	user	NOUN
american_scientific_journal-3183	13	127	of	of	ADP
american_scientific_journal-3183	13	128	the	the	DET
american_scientific_journal-3183	13	129	financial	financial	ADJ
american_scientific_journal-3183	13	130	statements	statement	NOUN
american_scientific_journal-3183	13	131	.	.	PUNCT
american_scientific_journal-3183	14	1	the	the	DET
american_scientific_journal-3183	14	2	structure	structure	NOUN
american_scientific_journal-3183	14	3	of	of	ADP
american_scientific_journal-3183	14	4	the	the	DET
american_scientific_journal-3183	14	5	study	study	NOUN
american_scientific_journal-3183	14	6	was	be	AUX
american_scientific_journal-3183	14	7	divided	divide	VERB
american_scientific_journal-3183	14	8	into	into	ADP
american_scientific_journal-3183	14	9	three	three	NUM
american_scientific_journal-3183	14	10	axes	axis	NOUN
american_scientific_journal-3183	14	11	.	.	PUNCT
american_scientific_journal-3183	15	1	the	the	DET
american_scientific_journal-3183	15	2	first	first	ADJ
american_scientific_journal-3183	15	3	axis	axis	NOUN
american_scientific_journal-3183	15	4	dealt	deal	VERB
american_scientific_journal-3183	15	5	with	with	ADP
american_scientific_journal-3183	15	6	the	the	DET
american_scientific_journal-3183	15	7	theoretical	theoretical	ADJ
american_scientific_journal-3183	15	8	framework	framework	NOUN
american_scientific_journal-3183	15	9	of	of	ADP
american_scientific_journal-3183	15	10	the	the	DET
american_scientific_journal-3183	15	11	study	study	NOUN
american_scientific_journal-3183	15	12	.	.	PUNCT
american_scientific_journal-3183	16	1	this	this	DET
american_scientific_journal-3183	16	2	axis	axis	NOUN
american_scientific_journal-3183	16	3	included	include	VERB
american_scientific_journal-3183	16	4	the	the	DET
american_scientific_journal-3183	16	5	methodology	methodology	NOUN
american_scientific_journal-3183	16	6	of	of	ADP
american_scientific_journal-3183	16	7	the	the	DET
american_scientific_journal-3183	16	8	study	study	NOUN
american_scientific_journal-3183	16	9	in	in	ADP
american_scientific_journal-3183	16	10	addition	addition	NOUN
american_scientific_journal-3183	16	11	to	to	ADP
american_scientific_journal-3183	16	12	literary	literary	ADJ
american_scientific_journal-3183	16	13	review	review	NOUN
american_scientific_journal-3183	16	14	of	of	ADP
american_scientific_journal-3183	16	15	the	the	DET
american_scientific_journal-3183	16	16	study	study	NOUN
american_scientific_journal-3183	16	17	.	.	PUNCT
american_scientific_journal-3183	17	1	the	the	DET
american_scientific_journal-3183	17	2	second	second	ADJ
american_scientific_journal-3183	17	3	axis	axis	NOUN
american_scientific_journal-3183	17	4	dealt	deal	VERB
american_scientific_journal-3183	17	5	with	with	ADP
american_scientific_journal-3183	17	6	the	the	DET
american_scientific_journal-3183	17	7	applied	apply	VERB
american_scientific_journal-3183	17	8	field	field	NOUN
american_scientific_journal-3183	17	9	study	study	NOUN
american_scientific_journal-3183	17	10	while	while	SCONJ
american_scientific_journal-3183	17	11	the	the	DET
american_scientific_journal-3183	17	12	third	third	ADJ
american_scientific_journal-3183	17	13	axis	axis	NOUN
american_scientific_journal-3183	17	14	dealt	deal	VERB
american_scientific_journal-3183	17	15	with	with	ADP
american_scientific_journal-3183	17	16	the	the	DET
american_scientific_journal-3183	17	17	findings	finding	NOUN
american_scientific_journal-3183	17	18	and	and	CCONJ
american_scientific_journal-3183	17	19	recommendations	recommendation	NOUN
american_scientific_journal-3183	17	20	of	of	ADP
american_scientific_journal-3183	17	21	the	the	DET
american_scientific_journal-3183	17	22	study	study	NOUN
american_scientific_journal-3183	17	23	.	.	PUNCT
american_scientific_journal-3183	18	1	2	2	X
american_scientific_journal-3183	18	2	.	.	X
american_scientific_journal-3183	18	3	theoretical	theoretical	ADJ
american_scientific_journal-3183	18	4	side	side	NOUN
american_scientific_journal-3183	18	5	of	of	ADP
american_scientific_journal-3183	18	6	the	the	DET
american_scientific_journal-3183	18	7	study	study	NOUN
american_scientific_journal-3183	18	8	2.1	2.1	NUM
american_scientific_journal-3183	18	9	methodology	methodology	NOUN
american_scientific_journal-3183	18	10	of	of	ADP
american_scientific_journal-3183	18	11	the	the	DET
american_scientific_journal-3183	18	12	study	study	NOUN
american_scientific_journal-3183	18	13	problem	problem	NOUN
american_scientific_journal-3183	18	14	of	of	ADP
american_scientific_journal-3183	18	15	the	the	DET
american_scientific_journal-3183	18	16	study	study	NOUN
american_scientific_journal-3183	18	17	financial	financial	ADJ
american_scientific_journal-3183	18	18	meltdowns	meltdown	NOUN
american_scientific_journal-3183	18	19	of	of	ADP
american_scientific_journal-3183	18	20	many	many	ADJ
american_scientific_journal-3183	18	21	international	international	ADJ
american_scientific_journal-3183	18	22	companies	company	NOUN
american_scientific_journal-3183	18	23	lead	lead	VERB
american_scientific_journal-3183	18	24	to	to	ADP
american_scientific_journal-3183	18	25	the	the	DET
american_scientific_journal-3183	18	26	loss	loss	NOUN
american_scientific_journal-3183	18	27	of	of	ADP
american_scientific_journal-3183	18	28	stakeholder	stakeholder	NOUN
american_scientific_journal-3183	18	29	rights	right	NOUN
american_scientific_journal-3183	18	30	and	and	CCONJ
american_scientific_journal-3183	18	31	in	in	ADP
american_scientific_journal-3183	18	32	particular	particular	ADJ
american_scientific_journal-3183	18	33	existing	exist	VERB
american_scientific_journal-3183	18	34	investors	investor	NOUN
american_scientific_journal-3183	18	35	,	,	PUNCT
american_scientific_journal-3183	18	36	and	and	CCONJ
american_scientific_journal-3183	18	37	the	the	DET
american_scientific_journal-3183	18	38	loss	loss	NOUN
american_scientific_journal-3183	18	39	of	of	ADP
american_scientific_journal-3183	18	40	potential	potential	ADJ
american_scientific_journal-3183	18	41	investors	investor	NOUN
american_scientific_journal-3183	18	42	'	'	PART
american_scientific_journal-3183	18	43	confidence	confidence	NOUN
american_scientific_journal-3183	18	44	in	in	ADP
american_scientific_journal-3183	18	45	the	the	DET
american_scientific_journal-3183	18	46	accounting	accounting	NOUN
american_scientific_journal-3183	18	47	information	information	NOUN
american_scientific_journal-3183	18	48	contained	contain	VERB
american_scientific_journal-3183	18	49	in	in	ADP
american_scientific_journal-3183	18	50	the	the	DET
american_scientific_journal-3183	18	51	american	american	ADJ
american_scientific_journal-3183	18	52	scientific	scientific	PROPN
american_scientific_journal-3183	18	53	research	research	PROPN
american_scientific_journal-3183	18	54	journal	journal	NOUN
american_scientific_journal-3183	18	55	for	for	ADP
american_scientific_journal-3183	18	56	engineering	engineering	NOUN
american_scientific_journal-3183	18	57	,	,	PUNCT
american_scientific_journal-3183	18	58	technology	technology	NOUN
american_scientific_journal-3183	18	59	,	,	PUNCT
american_scientific_journal-3183	18	60	and	and	CCONJ
american_scientific_journal-3183	18	61	sciences	science	NOUN
american_scientific_journal-3183	18	62	(	(	PUNCT
american_scientific_journal-3183	18	63	asrjets	asrjet	NOUN
american_scientific_journal-3183	18	64	)	)	PUNCT
american_scientific_journal-3183	18	65	(	(	PUNCT
american_scientific_journal-3183	18	66	2017	2017	NUM
american_scientific_journal-3183	18	67	)	)	PUNCT
american_scientific_journal-3183	18	68	volume	volume	NOUN
american_scientific_journal-3183	18	69	33	33	NUM
american_scientific_journal-3183	18	70	,	,	PUNCT
american_scientific_journal-3183	18	71	no	no	DET
american_scientific_journal-3183	18	72	1	1	NUM
american_scientific_journal-3183	18	73	,	,	PUNCT
american_scientific_journal-3183	18	74	pp	pp	ADV
american_scientific_journal-3183	18	75	305	305	NUM
american_scientific_journal-3183	18	76	-	-	SYM
american_scientific_journal-3183	18	77	327	327	NUM
american_scientific_journal-3183	18	78	307	307	NUM
american_scientific_journal-3183	18	79	reports	report	NOUN
american_scientific_journal-3183	18	80	and	and	CCONJ
american_scientific_journal-3183	18	81	financial	financial	ADJ
american_scientific_journal-3183	18	82	statements	statement	NOUN
american_scientific_journal-3183	18	83	of	of	ADP
american_scientific_journal-3183	18	84	these	these	DET
american_scientific_journal-3183	18	85	companies	company	NOUN
american_scientific_journal-3183	18	86	was	be	AUX
american_scientific_journal-3183	18	87	therefore	therefore	ADV
american_scientific_journal-3183	18	88	interest	interest	NOUN
american_scientific_journal-3183	18	89	in	in	ADP
american_scientific_journal-3183	18	90	the	the	DET
american_scientific_journal-3183	18	91	application	application	NOUN
american_scientific_journal-3183	18	92	of	of	ADP
american_scientific_journal-3183	18	93	corporate	corporate	ADJ
american_scientific_journal-3183	18	94	governance	governance	NOUN
american_scientific_journal-3183	18	95	is	be	AUX
american_scientific_journal-3183	18	96	the	the	DET
american_scientific_journal-3183	18	97	rapid	rapid	ADJ
american_scientific_journal-3183	18	98	exit	exit	NOUN
american_scientific_journal-3183	18	99	integrated	integrate	VERB
american_scientific_journal-3183	18	100	and	and	CCONJ
american_scientific_journal-3183	18	101	effective	effective	ADJ
american_scientific_journal-3183	18	102	solution	solution	NOUN
american_scientific_journal-3183	18	103	to	to	ADP
american_scientific_journal-3183	18	104	all	all	DET
american_scientific_journal-3183	18	105	these	these	DET
american_scientific_journal-3183	18	106	negatives	negative	NOUN
american_scientific_journal-3183	18	107	,	,	PUNCT
american_scientific_journal-3183	18	108	and	and	CCONJ
american_scientific_journal-3183	18	109	thus	thus	ADV
american_scientific_journal-3183	18	110	won	win	VERB
american_scientific_journal-3183	18	111	various	various	ADJ
american_scientific_journal-3183	18	112	writers	writer	NOUN
american_scientific_journal-3183	18	113	and	and	CCONJ
american_scientific_journal-3183	18	114	researchers	researcher	NOUN
american_scientific_journal-3183	18	115	interest	interest	VERB
american_scientific_journal-3183	18	116	in	in	ADP
american_scientific_journal-3183	18	117	various	various	ADJ
american_scientific_journal-3183	18	118	accounting	accounting	NOUN
american_scientific_journal-3183	18	119	,	,	PUNCT
american_scientific_journal-3183	18	120	economic	economic	ADJ
american_scientific_journal-3183	18	121	,	,	PUNCT
american_scientific_journal-3183	18	122	administrative	administrative	ADJ
american_scientific_journal-3183	18	123	,	,	PUNCT
american_scientific_journal-3183	18	124	legal	legal	ADJ
american_scientific_journal-3183	18	125	and	and	CCONJ
american_scientific_journal-3183	18	126	other	other	ADJ
american_scientific_journal-3183	18	127	,	,	PUNCT
american_scientific_journal-3183	18	128	the	the	DET
american_scientific_journal-3183	18	129	problem	problem	NOUN
american_scientific_journal-3183	18	130	of	of	ADP
american_scientific_journal-3183	18	131	the	the	DET
american_scientific_journal-3183	18	132	study	study	NOUN
american_scientific_journal-3183	18	133	is	be	AUX
american_scientific_journal-3183	18	134	that	that	SCONJ
american_scientific_journal-3183	18	135	there	there	PRON
american_scientific_journal-3183	18	136	is	be	VERB
american_scientific_journal-3183	18	137	a	a	DET
american_scientific_journal-3183	18	138	gap	gap	NOUN
american_scientific_journal-3183	18	139	expectations	expectation	NOUN
american_scientific_journal-3183	18	140	between	between	ADP
american_scientific_journal-3183	18	141	the	the	DET
american_scientific_journal-3183	18	142	expectations	expectation	NOUN
american_scientific_journal-3183	18	143	of	of	ADP
american_scientific_journal-3183	18	144	the	the	DET
american_scientific_journal-3183	18	145	auditors	auditor	NOUN
american_scientific_journal-3183	18	146	and	and	CCONJ
american_scientific_journal-3183	18	147	the	the	DET
american_scientific_journal-3183	18	148	users	user	NOUN
american_scientific_journal-3183	18	149	of	of	ADP
american_scientific_journal-3183	18	150	the	the	DET
american_scientific_journal-3183	18	151	financial	financial	ADJ
american_scientific_journal-3183	18	152	statements	statement	NOUN
american_scientific_journal-3183	18	153	in	in	ADP
american_scientific_journal-3183	18	154	the	the	DET
american_scientific_journal-3183	18	155	companies	company	NOUN
american_scientific_journal-3183	18	156	and	and	CCONJ
american_scientific_journal-3183	18	157	the	the	DET
american_scientific_journal-3183	18	158	problem	problem	NOUN
american_scientific_journal-3183	18	159	of	of	ADP
american_scientific_journal-3183	18	160	the	the	DET
american_scientific_journal-3183	18	161	study	study	NOUN
american_scientific_journal-3183	18	162	can	can	AUX
american_scientific_journal-3183	18	163	be	be	AUX
american_scientific_journal-3183	18	164	formulated	formulate	VERB
american_scientific_journal-3183	18	165	by	by	ADP
american_scientific_journal-3183	18	166	asking	ask	VERB
american_scientific_journal-3183	18	167	the	the	DET
american_scientific_journal-3183	18	168	question	question	NOUN
american_scientific_journal-3183	18	169	:	:	PUNCT
american_scientific_journal-3183	18	170	what	what	PRON
american_scientific_journal-3183	18	171	are	be	AUX
american_scientific_journal-3183	18	172	the	the	DET
american_scientific_journal-3183	18	173	possibilities	possibility	NOUN
american_scientific_journal-3183	18	174	of	of	ADP
american_scientific_journal-3183	18	175	activating	activate	VERB
american_scientific_journal-3183	18	176	the	the	DET
american_scientific_journal-3183	18	177	mechanisms	mechanism	NOUN
american_scientific_journal-3183	18	178	of	of	ADP
american_scientific_journal-3183	18	179	corporate	corporate	ADJ
american_scientific_journal-3183	18	180	governance	governance	NOUN
american_scientific_journal-3183	18	181	in	in	ADP
american_scientific_journal-3183	18	182	narrowing	narrow	VERB
american_scientific_journal-3183	18	183	the	the	DET
american_scientific_journal-3183	18	184	gap	gap	NOUN
american_scientific_journal-3183	18	185	expectations	expectation	NOUN
american_scientific_journal-3183	18	186	between	between	ADP
american_scientific_journal-3183	18	187	the	the	DET
american_scientific_journal-3183	18	188	auditors	auditor	NOUN
american_scientific_journal-3183	18	189	and	and	CCONJ
american_scientific_journal-3183	18	190	users	user	NOUN
american_scientific_journal-3183	18	191	of	of	ADP
american_scientific_journal-3183	18	192	financial	financial	ADJ
american_scientific_journal-3183	18	193	statements	statement	NOUN
american_scientific_journal-3183	18	194	.	.	PUNCT
american_scientific_journal-3183	19	1	objectives	objective	NOUN
american_scientific_journal-3183	19	2	of	of	ADP
american_scientific_journal-3183	19	3	thestudy	thestudy	NOUN
american_scientific_journal-3183	19	4	the	the	DET
american_scientific_journal-3183	19	5	study	study	NOUN
american_scientific_journal-3183	19	6	aims	aim	VERB
american_scientific_journal-3183	19	7	at	at	ADP
american_scientific_journal-3183	19	8	identifying	identify	VERB
american_scientific_journal-3183	19	9	the	the	DET
american_scientific_journal-3183	19	10	role	role	NOUN
american_scientific_journal-3183	19	11	of	of	ADP
american_scientific_journal-3183	19	12	corporate	corporate	ADJ
american_scientific_journal-3183	19	13	governance	governance	NOUN
american_scientific_journal-3183	19	14	mechanisms	mechanism	NOUN
american_scientific_journal-3183	19	15	in	in	ADP
american_scientific_journal-3183	19	16	narrowing	narrow	VERB
american_scientific_journal-3183	19	17	the	the	DET
american_scientific_journal-3183	19	18	expectations	expectation	NOUN
american_scientific_journal-3183	19	19	gap	gap	NOUN
american_scientific_journal-3183	19	20	in	in	ADP
american_scientific_journal-3183	19	21	the	the	DET
american_scientific_journal-3183	19	22	external	external	ADJ
american_scientific_journal-3183	19	23	auditing	auditing	NOUN
american_scientific_journal-3183	19	24	profession	profession	NOUN
american_scientific_journal-3183	19	25	in	in	ADP
american_scientific_journal-3183	19	26	order	order	NOUN
american_scientific_journal-3183	19	27	to	to	PART
american_scientific_journal-3183	19	28	enhance	enhance	VERB
american_scientific_journal-3183	19	29	confidence	confidence	NOUN
american_scientific_journal-3183	19	30	in	in	ADP
american_scientific_journal-3183	19	31	the	the	DET
american_scientific_journal-3183	19	32	profession	profession	NOUN
american_scientific_journal-3183	19	33	of	of	ADP
american_scientific_journal-3183	19	34	accounting	accounting	NOUN
american_scientific_journal-3183	19	35	and	and	CCONJ
american_scientific_journal-3183	19	36	external	external	ADJ
american_scientific_journal-3183	19	37	auditing	auditing	NOUN
american_scientific_journal-3183	19	38	by	by	ADP
american_scientific_journal-3183	19	39	surveying	survey	VERB
american_scientific_journal-3183	19	40	the	the	DET
american_scientific_journal-3183	19	41	opinions	opinion	NOUN
american_scientific_journal-3183	19	42	of	of	ADP
american_scientific_journal-3183	19	43	external	external	ADJ
american_scientific_journal-3183	19	44	auditors	auditor	NOUN
american_scientific_journal-3183	19	45	and	and	CCONJ
american_scientific_journal-3183	19	46	investors	investor	NOUN
american_scientific_journal-3183	19	47	on	on	ADP
american_scientific_journal-3183	19	48	the	the	DET
american_scientific_journal-3183	19	49	impact	impact	NOUN
american_scientific_journal-3183	19	50	of	of	ADP
american_scientific_journal-3183	19	51	corporate	corporate	ADJ
american_scientific_journal-3183	19	52	governance	governance	NOUN
american_scientific_journal-3183	19	53	mechanisms	mechanism	NOUN
american_scientific_journal-3183	19	54	on	on	ADP
american_scientific_journal-3183	19	55	narrowing	narrow	VERB
american_scientific_journal-3183	19	56	the	the	DET
american_scientific_journal-3183	19	57	expectations	expectation	NOUN
american_scientific_journal-3183	19	58	gap	gap	NOUN
american_scientific_journal-3183	19	59	between	between	ADP
american_scientific_journal-3183	19	60	the	the	DET
american_scientific_journal-3183	19	61	external	external	ADJ
american_scientific_journal-3183	19	62	auditor	auditor	NOUN
american_scientific_journal-3183	19	63	and	and	CCONJ
american_scientific_journal-3183	19	64	the	the	DET
american_scientific_journal-3183	19	65	users	user	NOUN
american_scientific_journal-3183	19	66	of	of	ADP
american_scientific_journal-3183	19	67	financial	financial	ADJ
american_scientific_journal-3183	19	68	reports	report	NOUN
american_scientific_journal-3183	19	69	.	.	PUNCT
american_scientific_journal-3183	20	1	methodology	methodology	NOUN
american_scientific_journal-3183	20	2	of	of	ADP
american_scientific_journal-3183	20	3	the	the	DET
american_scientific_journal-3183	20	4	study	study	NOUN
american_scientific_journal-3183	20	5	the	the	DET
american_scientific_journal-3183	20	6	purpose	purpose	NOUN
american_scientific_journal-3183	20	7	of	of	ADP
american_scientific_journal-3183	20	8	this	this	DET
american_scientific_journal-3183	20	9	study	study	NOUN
american_scientific_journal-3183	21	1	,	,	PUNCT
american_scientific_journal-3183	21	2	the	the	DET
american_scientific_journal-3183	21	3	researcher	researcher	NOUN
american_scientific_journal-3183	21	4	follows	follow	VERB
american_scientific_journal-3183	21	5	some	some	DET
american_scientific_journal-3183	21	6	historical	historical	ADJ
american_scientific_journal-3183	21	7	approach	approach	NOUN
american_scientific_journal-3183	21	8	by	by	ADP
american_scientific_journal-3183	21	9	giving	give	VERB
american_scientific_journal-3183	21	10	an	an	DET
american_scientific_journal-3183	21	11	idea	idea	NOUN
american_scientific_journal-3183	21	12	of	of	ADP
american_scientific_journal-3183	21	13	the	the	DET
american_scientific_journal-3183	21	14	theoretical	theoretical	ADJ
american_scientific_journal-3183	21	15	framework	framework	NOUN
american_scientific_journal-3183	21	16	and	and	CCONJ
american_scientific_journal-3183	21	17	previous	previous	ADJ
american_scientific_journal-3183	21	18	studies	study	NOUN
american_scientific_journal-3183	21	19	of	of	ADP
american_scientific_journal-3183	21	20	governance	governance	NOUN
american_scientific_journal-3183	21	21	and	and	CCONJ
american_scientific_journal-3183	21	22	the	the	DET
american_scientific_journal-3183	21	23	gap	gap	NOUN
american_scientific_journal-3183	21	24	expectations	expectation	NOUN
american_scientific_journal-3183	21	25	and	and	CCONJ
american_scientific_journal-3183	21	26	the	the	DET
american_scientific_journal-3183	21	27	method	method	NOUN
american_scientific_journal-3183	21	28	of	of	ADP
american_scientific_journal-3183	21	29	deductive	deductive	ADJ
american_scientific_journal-3183	21	30	and	and	CCONJ
american_scientific_journal-3183	21	31	extrapolation	extrapolation	NOUN
american_scientific_journal-3183	21	32	to	to	PART
american_scientific_journal-3183	21	33	determine	determine	VERB
american_scientific_journal-3183	21	34	the	the	DET
american_scientific_journal-3183	21	35	axes	axis	NOUN
american_scientific_journal-3183	21	36	and	and	CCONJ
american_scientific_journal-3183	21	37	the	the	DET
american_scientific_journal-3183	21	38	formulation	formulation	NOUN
american_scientific_journal-3183	21	39	of	of	ADP
american_scientific_journal-3183	21	40	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	21	41	for	for	ADP
american_scientific_journal-3183	21	42	the	the	DET
american_scientific_journal-3183	21	43	study	study	NOUN
american_scientific_journal-3183	21	44	of	of	ADP
american_scientific_journal-3183	21	45	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	21	46	as	as	ADV
american_scientific_journal-3183	21	47	well	well	ADV
american_scientific_journal-3183	21	48	as	as	ADP
american_scientific_journal-3183	21	49	the	the	DET
american_scientific_journal-3183	21	50	analytical	analytical	ADJ
american_scientific_journal-3183	21	51	approach	approach	NOUN
american_scientific_journal-3183	21	52	to	to	ADP
american_scientific_journal-3183	21	53	the	the	DET
american_scientific_journal-3183	21	54	case	case	NOUN
american_scientific_journal-3183	21	55	study	study	NOUN
american_scientific_journal-3183	21	56	.	.	PUNCT
american_scientific_journal-3183	22	1	study	study	NOUN
american_scientific_journal-3183	22	2	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	22	3	according	accord	VERB
american_scientific_journal-3183	22	4	to	to	ADP
american_scientific_journal-3183	22	5	the	the	DET
american_scientific_journal-3183	22	6	study	study	NOUN
american_scientific_journal-3183	22	7	problem	problem	NOUN
american_scientific_journal-3183	22	8	and	and	CCONJ
american_scientific_journal-3183	22	9	objectives	objective	NOUN
american_scientific_journal-3183	22	10	,	,	PUNCT
american_scientific_journal-3183	22	11	the	the	DET
american_scientific_journal-3183	22	12	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	22	13	of	of	ADP
american_scientific_journal-3183	22	14	the	the	DET
american_scientific_journal-3183	22	15	study	study	NOUN
american_scientific_journal-3183	22	16	will	will	AUX
american_scientific_journal-3183	22	17	be	be	AUX
american_scientific_journal-3183	22	18	formulatedasfollows	formulatedasfollow	NOUN
american_scientific_journal-3183	22	19	:	:	PUNCT
american_scientific_journal-3183	23	1	1	1	X
american_scientific_journal-3183	23	2	.	.	X
american_scientific_journal-3183	23	3	there	there	PRON
american_scientific_journal-3183	23	4	is	be	VERB
american_scientific_journal-3183	23	5	a	a	DET
american_scientific_journal-3183	23	6	statistically	statistically	ADV
american_scientific_journal-3183	23	7	significant	significant	ADJ
american_scientific_journal-3183	23	8	relationship	relationship	NOUN
american_scientific_journal-3183	23	9	between	between	ADP
american_scientific_journal-3183	23	10	the	the	DET
american_scientific_journal-3183	23	11	application	application	NOUN
american_scientific_journal-3183	23	12	of	of	ADP
american_scientific_journal-3183	23	13	the	the	DET
american_scientific_journal-3183	23	14	principle	principle	NOUN
american_scientific_journal-3183	23	15	of	of	ADP
american_scientific_journal-3183	23	16	ensuring	ensure	VERB
american_scientific_journal-3183	23	17	a	a	DET
american_scientific_journal-3183	23	18	basis	basis	NOUN
american_scientific_journal-3183	23	19	for	for	ADP
american_scientific_journal-3183	23	20	an	an	DET
american_scientific_journal-3183	23	21	effective	effective	ADJ
american_scientific_journal-3183	23	22	corporate	corporate	ADJ
american_scientific_journal-3183	23	23	governance	governance	NOUN
american_scientific_journal-3183	23	24	framework	framework	NOUN
american_scientific_journal-3183	23	25	and	and	CCONJ
american_scientific_journal-3183	23	26	narrowing	narrow	VERB
american_scientific_journal-3183	23	27	theexpectations	theexpectation	NOUN
american_scientific_journal-3183	23	28	gap	gap	NOUN
american_scientific_journal-3183	23	29	in	in	ADP
american_scientific_journal-3183	23	30	the	the	DET
american_scientific_journal-3183	23	31	external	external	ADJ
american_scientific_journal-3183	23	32	audit	audit	NOUN
american_scientific_journal-3183	23	33	profession	profession	NOUN
american_scientific_journal-3183	23	34	.	.	PUNCT
american_scientific_journal-3183	24	1	2	2	X
american_scientific_journal-3183	24	2	.	.	X
american_scientific_journal-3183	24	3	there	there	PRON
american_scientific_journal-3183	24	4	is	be	VERB
american_scientific_journal-3183	24	5	a	a	DET
american_scientific_journal-3183	24	6	statistically	statistically	ADV
american_scientific_journal-3183	24	7	significant	significant	ADJ
american_scientific_journal-3183	24	8	relationship	relationship	NOUN
american_scientific_journal-3183	24	9	between	between	ADP
american_scientific_journal-3183	24	10	the	the	DET
american_scientific_journal-3183	24	11	application	application	NOUN
american_scientific_journal-3183	24	12	of	of	ADP
american_scientific_journal-3183	24	13	the	the	DET
american_scientific_journal-3183	24	14	principle	principle	NOUN
american_scientific_journal-3183	24	15	of	of	ADP
american_scientific_journal-3183	24	16	protecting	protect	VERB
american_scientific_journal-3183	24	17	shareholders	shareholder	NOUN
american_scientific_journal-3183	24	18	'	'	PART
american_scientific_journal-3183	24	19	rights	right	NOUN
american_scientific_journal-3183	24	20	and	and	CCONJ
american_scientific_journal-3183	24	21	narrowing	narrow	VERB
american_scientific_journal-3183	24	22	the	the	DET
american_scientific_journal-3183	24	23	expectations	expectation	NOUN
american_scientific_journal-3183	24	24	gap	gap	NOUN
american_scientific_journal-3183	24	25	in	in	ADP
american_scientific_journal-3183	24	26	the	the	DET
american_scientific_journal-3183	24	27	external	external	ADJ
american_scientific_journal-3183	24	28	audit	audit	NOUN
american_scientific_journal-3183	24	29	profession	profession	NOUN
american_scientific_journal-3183	24	30	.	.	PUNCT
american_scientific_journal-3183	25	1	3	3	X
american_scientific_journal-3183	25	2	.	.	X
american_scientific_journal-3183	25	3	there	there	PRON
american_scientific_journal-3183	25	4	is	be	VERB
american_scientific_journal-3183	25	5	a	a	DET
american_scientific_journal-3183	25	6	statistically	statistically	ADV
american_scientific_journal-3183	25	7	significant	significant	ADJ
american_scientific_journal-3183	25	8	relationship	relationship	NOUN
american_scientific_journal-3183	25	9	between	between	ADP
american_scientific_journal-3183	25	10	applying	apply	VERB
american_scientific_journal-3183	25	11	the	the	DET
american_scientific_journal-3183	25	12	principle	principle	NOUN
american_scientific_journal-3183	25	13	of	of	ADP
american_scientific_journal-3183	25	14	the	the	DET
american_scientific_journal-3183	25	15	role	role	NOUN
american_scientific_journal-3183	25	16	of	of	ADP
american_scientific_journal-3183	25	17	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	25	18	in	in	ADP
american_scientific_journal-3183	25	19	corporate	corporate	ADJ
american_scientific_journal-3183	25	20	governance	governance	NOUN
american_scientific_journal-3183	25	21	and	and	CCONJ
american_scientific_journal-3183	25	22	narrowing	narrow	VERB
american_scientific_journal-3183	25	23	the	the	DET
american_scientific_journal-3183	25	24	expectations	expectation	NOUN
american_scientific_journal-3183	25	25	gap	gap	NOUN
american_scientific_journal-3183	25	26	in	in	ADP
american_scientific_journal-3183	25	27	the	the	DET
american_scientific_journal-3183	25	28	external	external	ADJ
american_scientific_journal-3183	25	29	audit	audit	NOUN
american_scientific_journal-3183	25	30	profession	profession	NOUN
american_scientific_journal-3183	25	31	.	.	PUNCT
american_scientific_journal-3183	26	1	4	4	X
american_scientific_journal-3183	26	2	.	.	X
american_scientific_journal-3183	26	3	there	there	PRON
american_scientific_journal-3183	26	4	is	be	VERB
american_scientific_journal-3183	26	5	a	a	DET
american_scientific_journal-3183	26	6	statistically	statistically	ADV
american_scientific_journal-3183	26	7	significant	significant	ADJ
american_scientific_journal-3183	26	8	relationship	relationship	NOUN
american_scientific_journal-3183	26	9	between	between	ADP
american_scientific_journal-3183	26	10	the	the	DET
american_scientific_journal-3183	26	11	application	application	NOUN
american_scientific_journal-3183	26	12	of	of	ADP
american_scientific_journal-3183	26	13	the	the	DET
american_scientific_journal-3183	26	14	principle	principle	NOUN
american_scientific_journal-3183	26	15	of	of	ADP
american_scientific_journal-3183	26	16	disclosure	disclosure	NOUN
american_scientific_journal-3183	26	17	,	,	PUNCT
american_scientific_journal-3183	26	18	transparency	transparency	NOUN
american_scientific_journal-3183	26	19	and	and	CCONJ
american_scientific_journal-3183	26	20	narrowing	narrow	VERB
american_scientific_journal-3183	26	21	the	the	DET
american_scientific_journal-3183	26	22	expectations	expectation	NOUN
american_scientific_journal-3183	26	23	gap	gap	NOUN
american_scientific_journal-3183	26	24	in	in	ADP
american_scientific_journal-3183	26	25	the	the	DET
american_scientific_journal-3183	26	26	external	external	ADJ
american_scientific_journal-3183	26	27	audit	audit	NOUN
american_scientific_journal-3183	26	28	profession	profession	NOUN
american_scientific_journal-3183	26	29	.	.	PUNCT
american_scientific_journal-3183	27	1	2.2	2.2	NUM
american_scientific_journal-3183	27	2	-	-	PUNCT
american_scientific_journal-3183	27	3	literary	literary	ADJ
american_scientific_journal-3183	27	4	review	review	NOUN
american_scientific_journal-3183	27	5	2.2.1	2.2.1	NUM
american_scientific_journal-3183	27	6	previous	previous	ADJ
american_scientific_journal-3183	27	7	studies	study	NOUN
american_scientific_journal-3183	27	8	american	american	PROPN
american_scientific_journal-3183	27	9	scientific	scientific	ADJ
american_scientific_journal-3183	27	10	research	research	NOUN
american_scientific_journal-3183	27	11	journal	journal	NOUN
american_scientific_journal-3183	27	12	for	for	ADP
american_scientific_journal-3183	27	13	engineering	engineering	NOUN
american_scientific_journal-3183	27	14	,	,	PUNCT
american_scientific_journal-3183	27	15	technology	technology	NOUN
american_scientific_journal-3183	27	16	,	,	PUNCT
american_scientific_journal-3183	27	17	and	and	CCONJ
american_scientific_journal-3183	27	18	sciences	science	NOUN
american_scientific_journal-3183	27	19	(	(	PUNCT
american_scientific_journal-3183	27	20	asrjets	asrjet	NOUN
american_scientific_journal-3183	27	21	)	)	PUNCT
american_scientific_journal-3183	27	22	(	(	PUNCT
american_scientific_journal-3183	27	23	2017	2017	NUM
american_scientific_journal-3183	27	24	)	)	PUNCT
american_scientific_journal-3183	27	25	volume	volume	NOUN
american_scientific_journal-3183	27	26	33	33	NUM
american_scientific_journal-3183	27	27	,	,	PUNCT
american_scientific_journal-3183	27	28	no	no	DET
american_scientific_journal-3183	27	29	1	1	NUM
american_scientific_journal-3183	27	30	,	,	PUNCT
american_scientific_journal-3183	27	31	pp	pp	ADV
american_scientific_journal-3183	27	32	305	305	NUM
american_scientific_journal-3183	27	33	-	-	SYM
american_scientific_journal-3183	27	34	327	327	NUM
american_scientific_journal-3183	27	35	308	308	NUM
american_scientific_journal-3183	27	36	study	study	NOUN
american_scientific_journal-3183	27	37	[	[	X
american_scientific_journal-3183	27	38	9	9	NUM
american_scientific_journal-3183	27	39	]	]	SYM
american_scientific_journal-3183	27	40	:	:	PUNCT
american_scientific_journal-3183	27	41	"	"	PUNCT
american_scientific_journal-3183	27	42	institutional	institutional	ADJ
american_scientific_journal-3183	27	43	governance	governance	NOUN
american_scientific_journal-3183	27	44	and	and	CCONJ
american_scientific_journal-3183	27	45	its	its	PRON
american_scientific_journal-3183	27	46	relationship	relationship	NOUN
american_scientific_journal-3183	27	47	to	to	ADP
american_scientific_journal-3183	27	48	auditing	auditing	NOUN
american_scientific_journal-3183	27	49	and	and	CCONJ
american_scientific_journal-3183	27	50	the	the	DET
american_scientific_journal-3183	27	51	accounting	accounting	NOUN
american_scientific_journal-3183	27	52	profession	profession	NOUN
american_scientific_journal-3183	27	53	"	"	PUNCT
american_scientific_journal-3183	27	54	:	:	PUNCT
american_scientific_journal-3183	27	55	the	the	DET
american_scientific_journal-3183	27	56	study	study	NOUN
american_scientific_journal-3183	27	57	aimed	aim	VERB
american_scientific_journal-3183	27	58	to	to	PART
american_scientific_journal-3183	27	59	introduce	introduce	VERB
american_scientific_journal-3183	27	60	the	the	DET
american_scientific_journal-3183	27	61	principles	principle	NOUN
american_scientific_journal-3183	27	62	of	of	ADP
american_scientific_journal-3183	27	63	institutional	institutional	ADJ
american_scientific_journal-3183	27	64	governance	governance	NOUN
american_scientific_journal-3183	27	65	and	and	CCONJ
american_scientific_journal-3183	27	66	the	the	DET
american_scientific_journal-3183	27	67	requirements	requirement	NOUN
american_scientific_journal-3183	27	68	of	of	ADP
american_scientific_journal-3183	27	69	its	its	PRON
american_scientific_journal-3183	27	70	effective	effective	ADJ
american_scientific_journal-3183	27	71	system	system	NOUN
american_scientific_journal-3183	27	72	.	.	PUNCT
american_scientific_journal-3183	28	1	the	the	DET
american_scientific_journal-3183	28	2	study	study	NOUN
american_scientific_journal-3183	28	3	recommended	recommend	VERB
american_scientific_journal-3183	28	4	the	the	DET
american_scientific_journal-3183	28	5	development	development	NOUN
american_scientific_journal-3183	28	6	of	of	ADP
american_scientific_journal-3183	28	7	high	high	ADJ
american_scientific_journal-3183	28	8	standards	standard	NOUN
american_scientific_journal-3183	28	9	of	of	ADP
american_scientific_journal-3183	28	10	accounting	accounting	NOUN
american_scientific_journal-3183	28	11	and	and	CCONJ
american_scientific_journal-3183	28	12	auditing	auditing	NOUN
american_scientific_journal-3183	28	13	focus	focus	NOUN
american_scientific_journal-3183	28	14	on	on	ADP
american_scientific_journal-3183	28	15	the	the	DET
american_scientific_journal-3183	28	16	interests	interest	NOUN
american_scientific_journal-3183	28	17	of	of	ADP
american_scientific_journal-3183	28	18	shareholders	shareholder	NOUN
american_scientific_journal-3183	28	19	and	and	CCONJ
american_scientific_journal-3183	28	20	the	the	DET
american_scientific_journal-3183	28	21	formation	formation	NOUN
american_scientific_journal-3183	28	22	of	of	ADP
american_scientific_journal-3183	28	23	measures	measure	NOUN
american_scientific_journal-3183	28	24	that	that	PRON
american_scientific_journal-3183	28	25	reflect	reflect	VERB
american_scientific_journal-3183	28	26	how	how	SCONJ
american_scientific_journal-3183	28	27	they	they	PRON
american_scientific_journal-3183	28	28	meet	meet	VERB
american_scientific_journal-3183	28	29	the	the	DET
american_scientific_journal-3183	28	30	interests	interest	NOUN
american_scientific_journal-3183	28	31	of	of	ADP
american_scientific_journal-3183	28	32	different	different	ADJ
american_scientific_journal-3183	28	33	parties	party	NOUN
american_scientific_journal-3183	28	34	and	and	CCONJ
american_scientific_journal-3183	28	35	others	other	NOUN
american_scientific_journal-3183	28	36	measure	measure	VERB
american_scientific_journal-3183	28	37	the	the	DET
american_scientific_journal-3183	28	38	extent	extent	NOUN
american_scientific_journal-3183	28	39	of	of	ADP
american_scientific_journal-3183	28	40	care	care	NOUN
american_scientific_journal-3183	28	41	the	the	DET
american_scientific_journal-3183	28	42	company	company	NOUN
american_scientific_journal-3183	28	43	to	to	PART
american_scientific_journal-3183	28	44	meet	meet	VERB
american_scientific_journal-3183	28	45	the	the	DET
american_scientific_journal-3183	28	46	challenges	challenge	NOUN
american_scientific_journal-3183	28	47	of	of	ADP
american_scientific_journal-3183	28	48	the	the	DET
american_scientific_journal-3183	28	49	future	future	NOUN
american_scientific_journal-3183	28	50	through	through	ADP
american_scientific_journal-3183	28	51	its	its	PRON
american_scientific_journal-3183	28	52	organizational	organizational	ADJ
american_scientific_journal-3183	28	53	and	and	CCONJ
american_scientific_journal-3183	28	54	human	human	ADJ
american_scientific_journal-3183	28	55	assets	asset	NOUN
american_scientific_journal-3183	28	56	.	.	PUNCT
american_scientific_journal-3183	29	1	study	study	NOUN
american_scientific_journal-3183	29	2	[	[	X
american_scientific_journal-3183	29	3	23	23	NUM
american_scientific_journal-3183	29	4	]	]	PUNCT
american_scientific_journal-3183	29	5	,	,	PUNCT
american_scientific_journal-3183	29	6	the	the	DET
american_scientific_journal-3183	29	7	researcher	researcher	NOUN
american_scientific_journal-3183	29	8	concluded	conclude	VERB
american_scientific_journal-3183	29	9	his	his	PRON
american_scientific_journal-3183	29	10	study	study	NOUN
american_scientific_journal-3183	29	11	with	with	ADP
american_scientific_journal-3183	29	12	a	a	DET
american_scientific_journal-3183	29	13	number	number	NOUN
american_scientific_journal-3183	29	14	of	of	ADP
american_scientific_journal-3183	29	15	recommendations	recommendation	NOUN
american_scientific_journal-3183	29	16	,	,	PUNCT
american_scientific_journal-3183	29	17	including	include	VERB
american_scientific_journal-3183	29	18	:	:	PUNCT
american_scientific_journal-3183	29	19	activating	activate	VERB
american_scientific_journal-3183	29	20	the	the	DET
american_scientific_journal-3183	29	21	role	role	NOUN
american_scientific_journal-3183	29	22	of	of	ADP
american_scientific_journal-3183	29	23	the	the	DET
american_scientific_journal-3183	29	24	audit	audit	NOUN
american_scientific_journal-3183	29	25	committees	committee	NOUN
american_scientific_journal-3183	29	26	and	and	CCONJ
american_scientific_journal-3183	29	27	granting	grant	VERB
american_scientific_journal-3183	29	28	them	they	PRON
american_scientific_journal-3183	29	29	the	the	DET
american_scientific_journal-3183	29	30	necessary	necessary	ADJ
american_scientific_journal-3183	29	31	independence	independence	NOUN
american_scientific_journal-3183	29	32	to	to	PART
american_scientific_journal-3183	29	33	perform	perform	VERB
american_scientific_journal-3183	29	34	their	their	PRON
american_scientific_journal-3183	29	35	responsibilities	responsibility	NOUN
american_scientific_journal-3183	29	36	and	and	CCONJ
american_scientific_journal-3183	29	37	spreading	spread	VERB
american_scientific_journal-3183	29	38	the	the	DET
american_scientific_journal-3183	29	39	cultural	cultural	ADJ
american_scientific_journal-3183	29	40	awareness	awareness	NOUN
american_scientific_journal-3183	29	41	of	of	ADP
american_scientific_journal-3183	29	42	the	the	DET
american_scientific_journal-3183	29	43	importance	importance	NOUN
american_scientific_journal-3183	29	44	of	of	ADP
american_scientific_journal-3183	29	45	the	the	DET
american_scientific_journal-3183	29	46	principles	principle	NOUN
american_scientific_journal-3183	29	47	of	of	ADP
american_scientific_journal-3183	29	48	corporate	corporate	ADJ
american_scientific_journal-3183	29	49	governance	governance	NOUN
american_scientific_journal-3183	29	50	and	and	CCONJ
american_scientific_journal-3183	29	51	external	external	ADJ
american_scientific_journal-3183	29	52	audit	audit	NOUN
american_scientific_journal-3183	29	53	committees	committee	NOUN
american_scientific_journal-3183	29	54	.	.	PUNCT
american_scientific_journal-3183	30	1	study	study	VERB
american_scientific_journal-3183	30	2	[	[	X
american_scientific_journal-3183	30	3	11	11	NUM
american_scientific_journal-3183	30	4	]	]	SYM
american_scientific_journal-3183	30	5	)	)	PUNCT
american_scientific_journal-3183	30	6	"	"	PUNCT
american_scientific_journal-3183	30	7	the	the	DET
american_scientific_journal-3183	30	8	extent	extent	NOUN
american_scientific_journal-3183	30	9	to	to	PART
american_scientific_journal-3183	30	10	which	which	PRON
american_scientific_journal-3183	30	11	palestinian	palestinian	ADJ
american_scientific_journal-3183	30	12	public	public	ADJ
american_scientific_journal-3183	30	13	shareholding	shareholding	NOUN
american_scientific_journal-3183	30	14	companies	company	NOUN
american_scientific_journal-3183	30	15	are	be	AUX
american_scientific_journal-3183	30	16	committed	commit	VERB
american_scientific_journal-3183	30	17	to	to	ADP
american_scientific_journal-3183	30	18	the	the	DET
american_scientific_journal-3183	30	19	rules	rule	NOUN
american_scientific_journal-3183	30	20	of	of	ADP
american_scientific_journal-3183	30	21	corporate	corporate	ADJ
american_scientific_journal-3183	30	22	governance	governance	NOUN
american_scientific_journal-3183	30	23	,	,	PUNCT
american_scientific_journal-3183	30	24	an	an	DET
american_scientific_journal-3183	30	25	analytical	analytical	ADJ
american_scientific_journal-3183	30	26	study	study	NOUN
american_scientific_journal-3183	30	27	of	of	ADP
american_scientific_journal-3183	30	28	the	the	DET
american_scientific_journal-3183	30	29	views	view	NOUN
american_scientific_journal-3183	30	30	of	of	ADP
american_scientific_journal-3183	30	31	internal	internal	ADJ
american_scientific_journal-3183	30	32	and	and	CCONJ
american_scientific_journal-3183	30	33	external	external	ADJ
american_scientific_journal-3183	30	34	auditors	auditor	NOUN
american_scientific_journal-3183	30	35	and	and	CCONJ
american_scientific_journal-3183	30	36	directors	director	NOUN
american_scientific_journal-3183	30	37	of	of	ADP
american_scientific_journal-3183	30	38	public	public	ADJ
american_scientific_journal-3183	30	39	shareholding	shareholding	NOUN
american_scientific_journal-3183	30	40	companies	company	NOUN
american_scientific_journal-3183	30	41	.	.	PUNCT
american_scientific_journal-3183	30	42	"	"	PUNCT
american_scientific_journal-3183	31	1	the	the	DET
american_scientific_journal-3183	31	2	study	study	NOUN
american_scientific_journal-3183	31	3	aimed	aim	VERB
american_scientific_journal-3183	31	4	at	at	ADP
american_scientific_journal-3183	31	5	highlighting	highlight	VERB
american_scientific_journal-3183	31	6	the	the	DET
american_scientific_journal-3183	31	7	commitment	commitment	NOUN
american_scientific_journal-3183	31	8	of	of	ADP
american_scientific_journal-3183	31	9	palestinian	palestinian	ADJ
american_scientific_journal-3183	31	10	public	public	ADJ
american_scientific_journal-3183	31	11	shareholding	shareholding	NOUN
american_scientific_journal-3183	31	12	companies	company	NOUN
american_scientific_journal-3183	31	13	to	to	ADP
american_scientific_journal-3183	31	14	the	the	DET
american_scientific_journal-3183	31	15	rules	rule	NOUN
american_scientific_journal-3183	31	16	of	of	ADP
american_scientific_journal-3183	31	17	corporate	corporate	ADJ
american_scientific_journal-3183	31	18	governance	governance	NOUN
american_scientific_journal-3183	31	19	.	.	PUNCT
american_scientific_journal-3183	32	1	however	however	ADV
american_scientific_journal-3183	32	2	,	,	PUNCT
american_scientific_journal-3183	32	3	there	there	PRON
american_scientific_journal-3183	32	4	are	be	VERB
american_scientific_journal-3183	32	5	no	no	DET
american_scientific_journal-3183	32	6	audit	audit	NOUN
american_scientific_journal-3183	32	7	committees	committee	NOUN
american_scientific_journal-3183	32	8	in	in	ADP
american_scientific_journal-3183	32	9	these	these	DET
american_scientific_journal-3183	32	10	companies	company	NOUN
american_scientific_journal-3183	32	11	,	,	PUNCT
american_scientific_journal-3183	32	12	except	except	SCONJ
american_scientific_journal-3183	32	13	for	for	ADP
american_scientific_journal-3183	32	14	the	the	DET
american_scientific_journal-3183	32	15	banks	bank	NOUN
american_scientific_journal-3183	32	16	under	under	ADP
american_scientific_journal-3183	32	17	the	the	DET
american_scientific_journal-3183	32	18	palestinian	palestinian	ADJ
american_scientific_journal-3183	32	19	monetary	monetary	ADJ
american_scientific_journal-3183	32	20	authority	authority	NOUN
american_scientific_journal-3183	32	21	.	.	PUNCT
american_scientific_journal-3183	33	1	the	the	DET
american_scientific_journal-3183	33	2	researcher	researcher	NOUN
american_scientific_journal-3183	33	3	made	make	VERB
american_scientific_journal-3183	33	4	a	a	DET
american_scientific_journal-3183	33	5	number	number	NOUN
american_scientific_journal-3183	33	6	of	of	ADP
american_scientific_journal-3183	33	7	recommendations	recommendation	NOUN
american_scientific_journal-3183	33	8	,	,	PUNCT
american_scientific_journal-3183	33	9	the	the	DET
american_scientific_journal-3183	33	10	most	most	ADV
american_scientific_journal-3183	33	11	important	important	ADJ
american_scientific_journal-3183	33	12	of	of	ADP
american_scientific_journal-3183	33	13	which	which	PRON
american_scientific_journal-3183	33	14	is	be	AUX
american_scientific_journal-3183	33	15	to	to	PART
american_scientific_journal-3183	33	16	expedite	expedite	VERB
american_scientific_journal-3183	33	17	the	the	DET
american_scientific_journal-3183	33	18	issuance	issuance	NOUN
american_scientific_journal-3183	33	19	of	of	ADP
american_scientific_journal-3183	33	20	guidance	guidance	NOUN
american_scientific_journal-3183	33	21	on	on	ADP
american_scientific_journal-3183	33	22	the	the	DET
american_scientific_journal-3183	33	23	necessity	necessity	NOUN
american_scientific_journal-3183	33	24	of	of	ADP
american_scientific_journal-3183	33	25	approving	approve	VERB
american_scientific_journal-3183	33	26	audit	audit	NOUN
american_scientific_journal-3183	33	27	committees	committee	NOUN
american_scientific_journal-3183	33	28	.	.	PUNCT
american_scientific_journal-3183	34	1	in	in	ADP
american_scientific_journal-3183	34	2	these	these	DET
american_scientific_journal-3183	34	3	companies	company	NOUN
american_scientific_journal-3183	34	4	and	and	CCONJ
american_scientific_journal-3183	34	5	the	the	DET
american_scientific_journal-3183	34	6	appropriate	appropriate	ADJ
american_scientific_journal-3183	34	7	choice	choice	NOUN
american_scientific_journal-3183	34	8	of	of	ADP
american_scientific_journal-3183	34	9	internal	internal	ADJ
american_scientific_journal-3183	34	10	and	and	CCONJ
american_scientific_journal-3183	34	11	external	external	ADJ
american_scientific_journal-3183	34	12	auditors	auditor	NOUN
american_scientific_journal-3183	34	13	study	study	VERB
american_scientific_journal-3183	34	14	[	[	X
american_scientific_journal-3183	34	15	8	8	NUM
american_scientific_journal-3183	34	16	]	]	X
american_scientific_journal-3183	34	17	"	"	PUNCT
american_scientific_journal-3183	34	18	external	external	ADJ
american_scientific_journal-3183	34	19	audit	audit	NOUN
american_scientific_journal-3183	34	20	as	as	ADP
american_scientific_journal-3183	34	21	a	a	DET
american_scientific_journal-3183	34	22	mechanism	mechanism	NOUN
american_scientific_journal-3183	34	23	for	for	ADP
american_scientific_journal-3183	34	24	implementing	implement	VERB
american_scientific_journal-3183	34	25	corporate	corporate	ADJ
american_scientific_journal-3183	34	26	governance	governance	NOUN
american_scientific_journal-3183	34	27	case	case	NOUN
american_scientific_journal-3183	34	28	study	study	NOUN
american_scientific_journal-3183	34	29	"	"	PUNCT
american_scientific_journal-3183	34	30	:	:	PUNCT
american_scientific_journal-3183	34	31	this	this	DET
american_scientific_journal-3183	34	32	study	study	NOUN
american_scientific_journal-3183	34	33	aimed	aim	VERB
american_scientific_journal-3183	34	34	to	to	PART
american_scientific_journal-3183	34	35	highlight	highlight	VERB
american_scientific_journal-3183	34	36	the	the	DET
american_scientific_journal-3183	34	37	general	general	ADJ
american_scientific_journal-3183	34	38	framework	framework	NOUN
american_scientific_journal-3183	34	39	as	as	ADV
american_scientific_journal-3183	34	40	well	well	ADV
american_scientific_journal-3183	34	41	as	as	ADP
american_scientific_journal-3183	34	42	the	the	DET
american_scientific_journal-3183	34	43	role	role	NOUN
american_scientific_journal-3183	34	44	of	of	ADP
american_scientific_journal-3183	34	45	the	the	DET
american_scientific_journal-3183	34	46	external	external	ADJ
american_scientific_journal-3183	34	47	auditor	auditor	NOUN
american_scientific_journal-3183	34	48	.	.	PUNCT
american_scientific_journal-3183	35	1	the	the	DET
american_scientific_journal-3183	35	2	study	study	NOUN
american_scientific_journal-3183	35	3	concluded	conclude	VERB
american_scientific_journal-3183	35	4	that	that	SCONJ
american_scientific_journal-3183	35	5	there	there	PRON
american_scientific_journal-3183	35	6	is	be	VERB
american_scientific_journal-3183	35	7	a	a	DET
american_scientific_journal-3183	35	8	role	role	NOUN
american_scientific_journal-3183	35	9	for	for	ADP
american_scientific_journal-3183	35	10	external	external	ADJ
american_scientific_journal-3183	35	11	audit	audit	NOUN
american_scientific_journal-3183	35	12	as	as	ADP
american_scientific_journal-3183	35	13	a	a	DET
american_scientific_journal-3183	35	14	control	control	NOUN
american_scientific_journal-3183	35	15	mechanism	mechanism	NOUN
american_scientific_journal-3183	35	16	the	the	DET
american_scientific_journal-3183	35	17	relationship	relationship	NOUN
american_scientific_journal-3183	35	18	of	of	ADP
american_scientific_journal-3183	35	19	the	the	DET
american_scientific_journal-3183	35	20	agency	agency	NOUN
american_scientific_journal-3183	35	21	and	and	CCONJ
american_scientific_journal-3183	35	22	in	in	ADP
american_scientific_journal-3183	35	23	reducing	reduce	VERB
american_scientific_journal-3183	35	24	the	the	DET
american_scientific_journal-3183	35	25	gap	gap	NOUN
american_scientific_journal-3183	35	26	expectations	expectation	NOUN
american_scientific_journal-3183	35	27	as	as	ADV
american_scientific_journal-3183	35	28	well	well	ADV
american_scientific_journal-3183	35	29	as	as	ADP
american_scientific_journal-3183	35	30	the	the	DET
american_scientific_journal-3183	35	31	responsibility	responsibility	NOUN
american_scientific_journal-3183	35	32	of	of	ADP
american_scientific_journal-3183	35	33	external	external	ADJ
american_scientific_journal-3183	35	34	audit	audit	NOUN
american_scientific_journal-3183	35	35	to	to	PART
american_scientific_journal-3183	35	36	know	know	VERB
american_scientific_journal-3183	35	37	the	the	DET
american_scientific_journal-3183	35	38	extent	extent	NOUN
american_scientific_journal-3183	35	39	of	of	ADP
american_scientific_journal-3183	35	40	the	the	DET
american_scientific_journal-3183	35	41	company	company	NOUN
american_scientific_journal-3183	35	42	's	's	PART
american_scientific_journal-3183	35	43	ability	ability	NOUN
american_scientific_journal-3183	35	44	to	to	PART
american_scientific_journal-3183	35	45	continue	continue	VERB
american_scientific_journal-3183	35	46	the	the	DET
american_scientific_journal-3183	35	47	activity	activity	NOUN
american_scientific_journal-3183	35	48	.	.	PUNCT
american_scientific_journal-3183	36	1	study	study	NOUN
american_scientific_journal-3183	37	1	[	[	X
american_scientific_journal-3183	37	2	2]concluded	2]concluded	ADP
american_scientific_journal-3183	37	3	that	that	SCONJ
american_scientific_journal-3183	37	4	the	the	DET
american_scientific_journal-3183	37	5	presence	presence	NOUN
american_scientific_journal-3183	37	6	of	of	ADP
american_scientific_journal-3183	37	7	corporate	corporate	ADJ
american_scientific_journal-3183	37	8	committees	committee	NOUN
american_scientific_journal-3183	37	9	leads	lead	VERB
american_scientific_journal-3183	37	10	to	to	ADP
american_scientific_journal-3183	37	11	the	the	DET
american_scientific_journal-3183	37	12	proper	proper	ADJ
american_scientific_journal-3183	37	13	application	application	NOUN
american_scientific_journal-3183	37	14	of	of	ADP
american_scientific_journal-3183	37	15	corporate	corporate	ADJ
american_scientific_journal-3183	37	16	governance	governance	NOUN
american_scientific_journal-3183	37	17	principles	principle	NOUN
american_scientific_journal-3183	37	18	,	,	PUNCT
american_scientific_journal-3183	37	19	compliance	compliance	NOUN
american_scientific_journal-3183	37	20	with	with	ADP
american_scientific_journal-3183	37	21	corporate	corporate	ADJ
american_scientific_journal-3183	37	22	governance	governance	NOUN
american_scientific_journal-3183	37	23	standards	standard	NOUN
american_scientific_journal-3183	37	24	,	,	PUNCT
american_scientific_journal-3183	37	25	the	the	DET
american_scientific_journal-3183	37	26	issuance	issuance	NOUN
american_scientific_journal-3183	37	27	of	of	ADP
american_scientific_journal-3183	37	28	more	more	ADV
american_scientific_journal-3183	37	29	credible	credible	ADJ
american_scientific_journal-3183	37	30	and	and	CCONJ
american_scientific_journal-3183	37	31	fair	fair	ADJ
american_scientific_journal-3183	37	32	lists	list	NOUN
american_scientific_journal-3183	37	33	and	and	CCONJ
american_scientific_journal-3183	37	34	reports	report	NOUN
american_scientific_journal-3183	37	35	,	,	PUNCT
american_scientific_journal-3183	37	36	and	and	CCONJ
american_scientific_journal-3183	37	37	reduced	reduce	VERB
american_scientific_journal-3183	37	38	risk	risk	NOUN
american_scientific_journal-3183	37	39	of	of	ADP
american_scientific_journal-3183	37	40	financial	financial	ADJ
american_scientific_journal-3183	37	41	and	and	CCONJ
american_scientific_journal-3183	37	42	administrative	administrative	ADJ
american_scientific_journal-3183	37	43	performance	performance	NOUN
american_scientific_journal-3183	37	44	.	.	PUNCT
american_scientific_journal-3183	38	1	2.2.2	2.2.2	X
american_scientific_journal-3183	38	2	.	.	PUNCT
american_scientific_journal-3183	38	3	corporate	corporate	ADJ
american_scientific_journal-3183	38	4	governance	governance	NOUN
american_scientific_journal-3183	38	5	corporate	corporate	ADJ
american_scientific_journal-3183	38	6	governance	governance	NOUN
american_scientific_journal-3183	38	7	concept	concept	NOUN
american_scientific_journal-3183	38	8	:	:	PUNCT
american_scientific_journal-3183	38	9	until	until	ADP
american_scientific_journal-3183	38	10	2003	2003	NUM
american_scientific_journal-3183	38	11	,	,	PUNCT
american_scientific_journal-3183	38	12	there	there	PRON
american_scientific_journal-3183	38	13	are	be	VERB
american_scientific_journal-3183	38	14	many	many	ADJ
american_scientific_journal-3183	38	15	definitions	definition	NOUN
american_scientific_journal-3183	38	16	used	use	VERB
american_scientific_journal-3183	38	17	in	in	ADP
american_scientific_journal-3183	38	18	the	the	DET
american_scientific_journal-3183	38	19	translation	translation	NOUN
american_scientific_journal-3183	38	20	of	of	ADP
american_scientific_journal-3183	38	21	the	the	DET
american_scientific_journal-3183	38	22	term	term	NOUN
american_scientific_journal-3183	38	23	"	"	PUNCT
american_scientific_journal-3183	38	24	corporate	corporate	ADJ
american_scientific_journal-3183	38	25	governance	governance	NOUN
american_scientific_journal-3183	38	26	"	"	PUNCT
american_scientific_journal-3183	38	27	varied	varied	ADJ
american_scientific_journal-3183	38	28	widely	widely	ADV
american_scientific_journal-3183	38	29	.	.	PUNCT
american_scientific_journal-3183	39	1	good	good	ADJ
american_scientific_journal-3183	39	2	governance	governance	NOUN
american_scientific_journal-3183	39	3	,	,	PUNCT
american_scientific_journal-3183	39	4	prudent	prudent	ADJ
american_scientific_journal-3183	39	5	management	management	NOUN
american_scientific_journal-3183	39	6	,	,	PUNCT
american_scientific_journal-3183	39	7	governance	governance	NOUN
american_scientific_journal-3183	39	8	,	,	PUNCT
american_scientific_journal-3183	39	9	or	or	CCONJ
american_scientific_journal-3183	39	10	governance	governance	VERB
american_scientific_journal-3183	39	11	the	the	DET
american_scientific_journal-3183	39	12	arabic	arabic	ADJ
american_scientific_journal-3183	39	13	language	language	PROPN
american_scientific_journal-3183	39	14	council	council	NOUN
american_scientific_journal-3183	39	15	in	in	ADP
american_scientific_journal-3183	39	16	its	its	PRON
american_scientific_journal-3183	39	17	statement	statement	NOUN
american_scientific_journal-3183	39	18	of	of	ADP
american_scientific_journal-3183	39	19	may	may	PROPN
american_scientific_journal-3183	39	20	20	20	NUM
american_scientific_journal-3183	39	21	,	,	PUNCT
american_scientific_journal-3183	39	22	2005	2005	NUM
american_scientific_journal-3183	39	23	[	[	X
american_scientific_journal-3183	39	24	19	19	NUM
american_scientific_journal-3183	39	25	]	]	X
american_scientific_journal-3183	39	26	english	english	ADJ
american_scientific_journal-3183	39	27	and	and	CCONJ
american_scientific_journal-3183	39	28	corporate	corporate	ADJ
american_scientific_journal-3183	39	29	governance	governance	NOUN
american_scientific_journal-3183	39	30	are	be	AUX
american_scientific_journal-3183	39	31	the	the	DET
american_scientific_journal-3183	39	32	means	mean	NOUN
american_scientific_journal-3183	39	33	by	by	ADP
american_scientific_journal-3183	39	34	which	which	DET
american_scientific_journal-3183	39	35	trust	trust	NOUN
american_scientific_journal-3183	39	36	is	be	AUX
american_scientific_journal-3183	39	37	expressed	express	VERB
american_scientific_journal-3183	39	38	that	that	SCONJ
american_scientific_journal-3183	39	39	the	the	DET
american_scientific_journal-3183	39	40	management	management	NOUN
american_scientific_journal-3183	39	41	of	of	ADP
american_scientific_journal-3183	39	42	a	a	DET
american_scientific_journal-3183	39	43	company	company	NOUN
american_scientific_journal-3183	39	44	is	be	AUX
american_scientific_journal-3183	39	45	concerned	concern	VERB
american_scientific_journal-3183	39	46	with	with	ADP
american_scientific_journal-3183	39	47	the	the	DET
american_scientific_journal-3183	39	48	interests	interest	NOUN
american_scientific_journal-3183	39	49	of	of	ADP
american_scientific_journal-3183	39	50	all	all	DET
american_scientific_journal-3183	39	51	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	39	52	and	and	CCONJ
american_scientific_journal-3183	39	53	that	that	SCONJ
american_scientific_journal-3183	39	54	governance	governance	NOUN
american_scientific_journal-3183	39	55	is	be	AUX
american_scientific_journal-3183	39	56	a	a	DET
american_scientific_journal-3183	39	57	set	set	NOUN
american_scientific_journal-3183	39	58	of	of	ADP
american_scientific_journal-3183	39	59	mechanisms	mechanism	NOUN
american_scientific_journal-3183	39	60	and	and	CCONJ
american_scientific_journal-3183	39	61	principles	principle	NOUN
american_scientific_journal-3183	39	62	that	that	PRON
american_scientific_journal-3183	39	63	are	be	AUX
american_scientific_journal-3183	39	64	used	use	VERB
american_scientific_journal-3183	39	65	to	to	PART
american_scientific_journal-3183	39	66	bridge	bridge	VERB
american_scientific_journal-3183	39	67	the	the	DET
american_scientific_journal-3183	39	68	expectations	expectation	NOUN
american_scientific_journal-3183	39	69	gap	gap	NOUN
american_scientific_journal-3183	39	70	[	[	X
american_scientific_journal-3183	39	71	3	3	NUM
american_scientific_journal-3183	39	72	]	]	PUNCT
american_scientific_journal-3183	39	73	.	.	PUNCT
american_scientific_journal-3183	40	1	the	the	DET
american_scientific_journal-3183	40	2	international	international	ADJ
american_scientific_journal-3183	40	3	finance	finance	NOUN
american_scientific_journal-3183	40	4	corporation	corporation	NOUN
american_scientific_journal-3183	40	5	(	(	PUNCT
american_scientific_journal-3183	40	6	ifc	ifc	NOUN
american_scientific_journal-3183	40	7	)	)	PUNCT
american_scientific_journal-3183	40	8	defines	define	VERB
american_scientific_journal-3183	40	9	governance	governance	NOUN
american_scientific_journal-3183	40	10	as	as	ADP
american_scientific_journal-3183	40	11	the	the	DET
american_scientific_journal-3183	40	12	system	system	NOUN
american_scientific_journal-3183	40	13	through	through	ADP
american_scientific_journal-3183	40	14	which	which	PRON
american_scientific_journal-3183	40	15	companies	company	NOUN
american_scientific_journal-3183	40	16	are	be	AUX
american_scientific_journal-3183	40	17	managed	manage	VERB
american_scientific_journal-3183	40	18	and	and	CCONJ
american_scientific_journal-3183	40	19	controlled	control	VERB
american_scientific_journal-3183	40	20	[	[	X
american_scientific_journal-3183	40	21	1	1	NUM
american_scientific_journal-3183	40	22	]	]	PUNCT
american_scientific_journal-3183	40	23	.	.	PUNCT
american_scientific_journal-3183	41	1	the	the	DET
american_scientific_journal-3183	41	2	us	us	PROPN
american_scientific_journal-3183	41	3	internal	internal	ADJ
american_scientific_journal-3183	41	4	auditors	auditor	NOUN
american_scientific_journal-3183	41	5	association	association	NOUN
american_scientific_journal-3183	41	6	defines	define	VERB
american_scientific_journal-3183	41	7	governance	governance	NOUN
american_scientific_journal-3183	41	8	as	as	ADP
american_scientific_journal-3183	41	9	processes	process	NOUN
american_scientific_journal-3183	41	10	through	through	ADP
american_scientific_journal-3183	41	11	the	the	DET
american_scientific_journal-3183	41	12	use	use	NOUN
american_scientific_journal-3183	41	13	of	of	ADP
american_scientific_journal-3183	41	14	procedures	procedure	NOUN
american_scientific_journal-3183	41	15	by	by	ADP
american_scientific_journal-3183	41	16	stakeholder	stakeholder	NOUN
american_scientific_journal-3183	41	17	representatives	representative	NOUN
american_scientific_journal-3183	41	18	to	to	PART
american_scientific_journal-3183	41	19	provide	provide	VERB
american_scientific_journal-3183	41	20	risk	risk	NOUN
american_scientific_journal-3183	41	21	oversight	oversight	NOUN
american_scientific_journal-3183	41	22	,	,	PUNCT
american_scientific_journal-3183	41	23	risk	risk	NOUN
american_scientific_journal-3183	41	24	management	management	NOUN
american_scientific_journal-3183	41	25	and	and	CCONJ
american_scientific_journal-3183	41	26	control	control	NOUN
american_scientific_journal-3183	41	27	,	,	PUNCT
american_scientific_journal-3183	41	28	adequate	adequate	ADJ
american_scientific_journal-3183	41	29	regulatory	regulatory	ADJ
american_scientific_journal-3183	41	30	controls	control	NOUN
american_scientific_journal-3183	41	31	to	to	PART
american_scientific_journal-3183	41	32	avoid	avoid	VERB
american_scientific_journal-3183	41	33	these	these	DET
american_scientific_journal-3183	41	34	risks	risk	NOUN
american_scientific_journal-3183	41	35	,	,	PUNCT
american_scientific_journal-3183	41	36	in	in	ADP
american_scientific_journal-3183	41	37	such	such	DET
american_scientific_journal-3183	41	38	a	a	DET
american_scientific_journal-3183	41	39	way	way	NOUN
american_scientific_journal-3183	41	40	as	as	SCONJ
american_scientific_journal-3183	41	41	to	to	PART
american_scientific_journal-3183	41	42	directly	directly	ADV
american_scientific_journal-3183	41	43	contribute	contribute	VERB
american_scientific_journal-3183	41	44	to	to	ADP
american_scientific_journal-3183	41	45	the	the	DET
american_scientific_journal-3183	41	46	achievement	achievement	NOUN
american_scientific_journal-3183	41	47	of	of	ADP
american_scientific_journal-3183	41	48	american	american	ADJ
american_scientific_journal-3183	41	49	scientific	scientific	ADJ
american_scientific_journal-3183	41	50	research	research	NOUN
american_scientific_journal-3183	41	51	journal	journal	NOUN
american_scientific_journal-3183	41	52	for	for	ADP
american_scientific_journal-3183	41	53	engineering	engineering	NOUN
american_scientific_journal-3183	41	54	,	,	PUNCT
american_scientific_journal-3183	41	55	technology	technology	NOUN
american_scientific_journal-3183	41	56	,	,	PUNCT
american_scientific_journal-3183	41	57	and	and	CCONJ
american_scientific_journal-3183	41	58	sciences	science	NOUN
american_scientific_journal-3183	41	59	(	(	PUNCT
american_scientific_journal-3183	41	60	asrjets	asrjet	NOUN
american_scientific_journal-3183	41	61	)	)	PUNCT
american_scientific_journal-3183	41	62	(	(	PUNCT
american_scientific_journal-3183	41	63	2017	2017	NUM
american_scientific_journal-3183	41	64	)	)	PUNCT
american_scientific_journal-3183	41	65	volume	volume	NOUN
american_scientific_journal-3183	41	66	33	33	NUM
american_scientific_journal-3183	41	67	,	,	PUNCT
american_scientific_journal-3183	41	68	no	no	DET
american_scientific_journal-3183	41	69	1	1	NUM
american_scientific_journal-3183	41	70	,	,	PUNCT
american_scientific_journal-3183	41	71	pp	pp	ADV
american_scientific_journal-3183	41	72	305	305	NUM
american_scientific_journal-3183	41	73	-	-	SYM
american_scientific_journal-3183	41	74	327	327	NUM
american_scientific_journal-3183	41	75	309	309	NUM
american_scientific_journal-3183	41	76	the	the	DET
american_scientific_journal-3183	41	77	objectives	objective	NOUN
american_scientific_journal-3183	41	78	and	and	CCONJ
american_scientific_journal-3183	41	79	plans	plan	NOUN
american_scientific_journal-3183	41	80	of	of	ADP
american_scientific_journal-3183	41	81	the	the	DET
american_scientific_journal-3183	41	82	company	company	NOUN
american_scientific_journal-3183	41	83	taking	take	VERB
american_scientific_journal-3183	41	84	into	into	ADP
american_scientific_journal-3183	41	85	account	account	NOUN
american_scientific_journal-3183	41	86	that	that	SCONJ
american_scientific_journal-3183	41	87	the	the	DET
american_scientific_journal-3183	41	88	performance	performance	NOUN
american_scientific_journal-3183	41	89	of	of	ADP
american_scientific_journal-3183	41	90	governance	governance	NOUN
american_scientific_journal-3183	41	91	activities	activity	NOUN
american_scientific_journal-3183	41	92	are	be	AUX
american_scientific_journal-3183	41	93	the	the	DET
american_scientific_journal-3183	41	94	responsibility	responsibility	NOUN
american_scientific_journal-3183	41	95	of	of	ADP
american_scientific_journal-3183	41	96	the	the	DET
american_scientific_journal-3183	41	97	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	41	98	in	in	ADP
american_scientific_journal-3183	41	99	the	the	DET
american_scientific_journal-3183	41	100	company	company	NOUN
american_scientific_journal-3183	41	101	to	to	PART
american_scientific_journal-3183	41	102	achieve	achieve	VERB
american_scientific_journal-3183	41	103	the	the	DET
american_scientific_journal-3183	41	104	effectiveness	effectiveness	NOUN
american_scientific_journal-3183	41	105	of	of	ADP
american_scientific_journal-3183	41	106	the	the	DET
american_scientific_journal-3183	41	107	agency	agency	NOUN
american_scientific_journal-3183	41	108	.	.	PUNCT
american_scientific_journal-3183	42	1	salman	salman	PROPN
american_scientific_journal-3183	43	1	[	[	X
american_scientific_journal-3183	43	2	20	20	NUM
american_scientific_journal-3183	43	3	]	]	PUNCT
american_scientific_journal-3183	43	4	believes	believe	VERB
american_scientific_journal-3183	43	5	that	that	SCONJ
american_scientific_journal-3183	43	6	corporate	corporate	ADJ
american_scientific_journal-3183	43	7	governance	governance	NOUN
american_scientific_journal-3183	43	8	is	be	AUX
american_scientific_journal-3183	43	9	an	an	DET
american_scientific_journal-3183	43	10	integrated	integrate	VERB
american_scientific_journal-3183	43	11	system	system	NOUN
american_scientific_journal-3183	43	12	of	of	ADP
american_scientific_journal-3183	43	13	financial	financial	ADJ
american_scientific_journal-3183	43	14	and	and	CCONJ
american_scientific_journal-3183	43	15	non	non	ADJ
american_scientific_journal-3183	43	16	-	-	ADJ
american_scientific_journal-3183	43	17	financial	financial	ADJ
american_scientific_journal-3183	43	18	control	control	NOUN
american_scientific_journal-3183	43	19	through	through	ADP
american_scientific_journal-3183	43	20	which	which	PRON
american_scientific_journal-3183	43	21	institutions	institution	NOUN
american_scientific_journal-3183	43	22	are	be	AUX
american_scientific_journal-3183	43	23	managed	manage	VERB
american_scientific_journal-3183	43	24	and	and	CCONJ
american_scientific_journal-3183	43	25	controlled	control	VERB
american_scientific_journal-3183	43	26	.	.	PUNCT
american_scientific_journal-3183	44	1	it	it	PRON
american_scientific_journal-3183	44	2	is	be	AUX
american_scientific_journal-3183	44	3	a	a	DET
american_scientific_journal-3183	44	4	set	set	NOUN
american_scientific_journal-3183	44	5	of	of	ADP
american_scientific_journal-3183	44	6	ways	way	NOUN
american_scientific_journal-3183	44	7	in	in	ADP
american_scientific_journal-3183	44	8	which	which	PRON
american_scientific_journal-3183	44	9	investors	investor	NOUN
american_scientific_journal-3183	44	10	can	can	AUX
american_scientific_journal-3183	44	11	make	make	VERB
american_scientific_journal-3183	44	12	sure	sure	ADJ
american_scientific_journal-3183	44	13	that	that	SCONJ
american_scientific_journal-3183	44	14	their	their	PRON
american_scientific_journal-3183	44	15	investments	investment	NOUN
american_scientific_journal-3183	44	16	are	be	AUX
american_scientific_journal-3183	44	17	reasonably	reasonably	ADV
american_scientific_journal-3183	44	18	profitable	profitable	ADJ
american_scientific_journal-3183	44	19	.	.	PUNCT
american_scientific_journal-3183	45	1	they	they	PRON
american_scientific_journal-3183	45	2	are	be	AUX
american_scientific_journal-3183	45	3	a	a	DET
american_scientific_journal-3183	45	4	set	set	NOUN
american_scientific_journal-3183	45	5	of	of	ADP
american_scientific_journal-3183	45	6	rules	rule	NOUN
american_scientific_journal-3183	45	7	,	,	PUNCT
american_scientific_journal-3183	45	8	between	between	ADP
american_scientific_journal-3183	45	9	the	the	DET
american_scientific_journal-3183	45	10	management	management	NOUN
american_scientific_journal-3183	45	11	of	of	ADP
american_scientific_journal-3183	45	12	the	the	DET
american_scientific_journal-3183	45	13	company	company	NOUN
american_scientific_journal-3183	45	14	on	on	ADP
american_scientific_journal-3183	45	15	the	the	DET
american_scientific_journal-3183	45	16	one	one	NUM
american_scientific_journal-3183	45	17	hand	hand	NOUN
american_scientific_journal-3183	45	18	,	,	PUNCT
american_scientific_journal-3183	45	19	and	and	CCONJ
american_scientific_journal-3183	45	20	shareholders	shareholder	NOUN
american_scientific_journal-3183	45	21	and	and	CCONJ
american_scientific_journal-3183	45	22	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	45	23	associated	associate	VERB
american_scientific_journal-3183	45	24	with	with	ADP
american_scientific_journal-3183	45	25	the	the	DET
american_scientific_journal-3183	45	26	institution	institution	NOUN
american_scientific_journal-3183	45	27	such	such	ADJ
american_scientific_journal-3183	45	28	as	as	ADP
american_scientific_journal-3183	45	29	bondholders	bondholder	NOUN
american_scientific_journal-3183	45	30	,	,	PUNCT
american_scientific_journal-3183	45	31	workers	worker	NOUN
american_scientific_journal-3183	45	32	,	,	PUNCT
american_scientific_journal-3183	45	33	creditors	creditor	NOUN
american_scientific_journal-3183	45	34	,	,	PUNCT
american_scientific_journal-3183	45	35	citizens	citizen	NOUN
american_scientific_journal-3183	45	36	,	,	PUNCT
american_scientific_journal-3183	45	37	on	on	ADP
american_scientific_journal-3183	45	38	the	the	DET
american_scientific_journal-3183	45	39	other	other	ADJ
american_scientific_journal-3183	45	40	hand	hand	NOUN
american_scientific_journal-3183	45	41	,	,	PUNCT
american_scientific_journal-3183	45	42	which	which	PRON
american_scientific_journal-3183	45	43	guide	guide	VERB
american_scientific_journal-3183	45	44	the	the	DET
american_scientific_journal-3183	45	45	management	management	NOUN
american_scientific_journal-3183	45	46	of	of	ADP
american_scientific_journal-3183	45	47	institutions	institution	NOUN
american_scientific_journal-3183	45	48	to	to	PART
american_scientific_journal-3183	45	49	maximize	maximize	VERB
american_scientific_journal-3183	45	50	the	the	DET
american_scientific_journal-3183	45	51	profitability	profitability	NOUN
american_scientific_journal-3183	45	52	of	of	ADP
american_scientific_journal-3183	45	53	the	the	DET
american_scientific_journal-3183	45	54	institution	institution	NOUN
american_scientific_journal-3183	45	55	and	and	CCONJ
american_scientific_journal-3183	45	56	its	its	PRON
american_scientific_journal-3183	45	57	value	value	NOUN
american_scientific_journal-3183	45	58	in	in	ADP
american_scientific_journal-3183	45	59	the	the	DET
american_scientific_journal-3183	45	60	long	long	ADJ
american_scientific_journal-3183	45	61	term	term	NOUN
american_scientific_journal-3183	45	62	in	in	ADP
american_scientific_journal-3183	45	63	favour	favour	NOUN
american_scientific_journal-3183	45	64	of	of	ADP
american_scientific_journal-3183	45	65	shareholders	shareholder	NOUN
american_scientific_journal-3183	45	66	.	.	PUNCT
american_scientific_journal-3183	46	1	corporate	corporate	ADJ
american_scientific_journal-3183	46	2	governance	governance	NOUN
american_scientific_journal-3183	46	3	refers	refer	VERB
american_scientific_journal-3183	46	4	to	to	ADP
american_scientific_journal-3183	46	5	the	the	DET
american_scientific_journal-3183	46	6	distribution	distribution	NOUN
american_scientific_journal-3183	46	7	of	of	ADP
american_scientific_journal-3183	46	8	rights	right	NOUN
american_scientific_journal-3183	46	9	and	and	CCONJ
american_scientific_journal-3183	46	10	responsibilities	responsibility	NOUN
american_scientific_journal-3183	46	11	among	among	ADP
american_scientific_journal-3183	46	12	the	the	DET
american_scientific_journal-3183	46	13	various	various	ADJ
american_scientific_journal-3183	46	14	participants	participant	NOUN
american_scientific_journal-3183	46	15	in	in	ADP
american_scientific_journal-3183	46	16	the	the	DET
american_scientific_journal-3183	46	17	company	company	NOUN
american_scientific_journal-3183	46	18	,	,	PUNCT
american_scientific_journal-3183	46	19	such	such	ADJ
american_scientific_journal-3183	46	20	as	as	ADP
american_scientific_journal-3183	46	21	the	the	DET
american_scientific_journal-3183	46	22	board	board	NOUN
american_scientific_journal-3183	46	23	of	of	ADP
american_scientific_journal-3183	46	24	directors	director	NOUN
american_scientific_journal-3183	46	25	,	,	PUNCT
american_scientific_journal-3183	46	26	directors	director	NOUN
american_scientific_journal-3183	46	27	,	,	PUNCT
american_scientific_journal-3183	46	28	shareholders	shareholder	NOUN
american_scientific_journal-3183	46	29	and	and	CCONJ
american_scientific_journal-3183	46	30	other	other	ADJ
american_scientific_journal-3183	46	31	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	46	32	.	.	PUNCT
american_scientific_journal-3183	47	1	it	it	PRON
american_scientific_journal-3183	47	2	also	also	ADV
american_scientific_journal-3183	47	3	outlines	outline	VERB
american_scientific_journal-3183	47	4	the	the	DET
american_scientific_journal-3183	47	5	rules	rule	NOUN
american_scientific_journal-3183	47	6	and	and	CCONJ
american_scientific_journal-3183	47	7	procedures	procedure	NOUN
american_scientific_journal-3183	47	8	for	for	ADP
american_scientific_journal-3183	47	9	making	make	VERB
american_scientific_journal-3183	47	10	decisions	decision	NOUN
american_scientific_journal-3183	47	11	about	about	ADP
american_scientific_journal-3183	47	12	the	the	DET
american_scientific_journal-3183	47	13	company	company	NOUN
american_scientific_journal-3183	47	14	's	's	PART
american_scientific_journal-3183	47	15	affairs	affair	NOUN
american_scientific_journal-3183	47	16	.	.	PUNCT
american_scientific_journal-3183	48	1	it	it	PRON
american_scientific_journal-3183	48	2	provides	provide	VERB
american_scientific_journal-3183	48	3	the	the	DET
american_scientific_journal-3183	48	4	structure	structure	NOUN
american_scientific_journal-3183	48	5	through	through	ADP
american_scientific_journal-3183	48	6	which	which	PRON
american_scientific_journal-3183	48	7	to	to	PART
american_scientific_journal-3183	48	8	set	set	VERB
american_scientific_journal-3183	48	9	the	the	DET
american_scientific_journal-3183	48	10	company	company	NOUN
american_scientific_journal-3183	48	11	's	's	PART
american_scientific_journal-3183	48	12	objectives	objective	NOUN
american_scientific_journal-3183	48	13	,	,	PUNCT
american_scientific_journal-3183	48	14	and	and	CCONJ
american_scientific_journal-3183	48	15	performance	performance	NOUN
american_scientific_journal-3183	48	16	control	control	NOUN
american_scientific_journal-3183	48	17	.	.	PUNCT
american_scientific_journal-3183	49	1	from	from	ADP
american_scientific_journal-3183	49	2	the	the	DET
american_scientific_journal-3183	49	3	previous	previous	ADJ
american_scientific_journal-3183	49	4	definitions	definition	NOUN
american_scientific_journal-3183	49	5	we	we	PRON
american_scientific_journal-3183	49	6	conclude	conclude	VERB
american_scientific_journal-3183	49	7	:	:	PUNCT
american_scientific_journal-3183	49	8	as	as	ADP
american_scientific_journal-3183	49	9	a	a	DET
american_scientific_journal-3183	49	10	result	result	NOUN
american_scientific_journal-3183	49	11	of	of	ADP
american_scientific_journal-3183	49	12	disagreement	disagreement	NOUN
american_scientific_journal-3183	49	13	on	on	ADP
american_scientific_journal-3183	49	14	a	a	DET
american_scientific_journal-3183	49	15	common	common	ADJ
american_scientific_journal-3183	49	16	definition	definition	NOUN
american_scientific_journal-3183	49	17	or	or	CCONJ
american_scientific_journal-3183	49	18	concept	concept	NOUN
american_scientific_journal-3183	49	19	of	of	ADP
american_scientific_journal-3183	49	20	corporate	corporate	ADJ
american_scientific_journal-3183	49	21	governance	governance	NOUN
american_scientific_journal-3183	49	22	.	.	PUNCT
american_scientific_journal-3183	50	1	the	the	DET
american_scientific_journal-3183	50	2	common	common	ADJ
american_scientific_journal-3183	50	3	denominator	denominator	NOUN
american_scientific_journal-3183	50	4	between	between	ADP
american_scientific_journal-3183	50	5	the	the	DET
american_scientific_journal-3183	50	6	different	different	ADJ
american_scientific_journal-3183	50	7	concepts	concept	NOUN
american_scientific_journal-3183	50	8	of	of	ADP
american_scientific_journal-3183	50	9	the	the	DET
american_scientific_journal-3183	50	10	term	term	NOUN
american_scientific_journal-3183	50	11	corporate	corporate	ADJ
american_scientific_journal-3183	50	12	governance	governance	NOUN
american_scientific_journal-3183	50	13	is	be	AUX
american_scientific_journal-3183	50	14	the	the	DET
american_scientific_journal-3183	50	15	interest	interest	NOUN
american_scientific_journal-3183	50	16	in	in	ADP
american_scientific_journal-3183	50	17	developing	develop	VERB
american_scientific_journal-3183	50	18	performance	performance	NOUN
american_scientific_journal-3183	50	19	and	and	CCONJ
american_scientific_journal-3183	50	20	achieving	achieve	VERB
american_scientific_journal-3183	50	21	disclosure	disclosure	NOUN
american_scientific_journal-3183	50	22	,	,	PUNCT
american_scientific_journal-3183	50	23	transparency	transparency	NOUN
american_scientific_journal-3183	50	24	,	,	PUNCT
american_scientific_journal-3183	50	25	discipline	discipline	NOUN
american_scientific_journal-3183	50	26	,	,	PUNCT
american_scientific_journal-3183	50	27	justice	justice	NOUN
american_scientific_journal-3183	50	28	and	and	CCONJ
american_scientific_journal-3183	50	29	risk	risk	NOUN
american_scientific_journal-3183	50	30	control	control	NOUN
american_scientific_journal-3183	50	31	to	to	PART
american_scientific_journal-3183	50	32	avoid	avoid	VERB
american_scientific_journal-3183	50	33	them	they	PRON
american_scientific_journal-3183	50	34	in	in	ADP
american_scientific_journal-3183	50	35	order	order	NOUN
american_scientific_journal-3183	50	36	to	to	PART
american_scientific_journal-3183	50	37	maximize	maximize	VERB
american_scientific_journal-3183	50	38	the	the	DET
american_scientific_journal-3183	50	39	profitability	profitability	NOUN
american_scientific_journal-3183	50	40	and	and	CCONJ
american_scientific_journal-3183	50	41	value	value	NOUN
american_scientific_journal-3183	50	42	of	of	ADP
american_scientific_journal-3183	50	43	the	the	DET
american_scientific_journal-3183	50	44	enterprise	enterprise	NOUN
american_scientific_journal-3183	50	45	in	in	ADP
american_scientific_journal-3183	50	46	the	the	DET
american_scientific_journal-3183	50	47	long	long	ADJ
american_scientific_journal-3183	50	48	term	term	NOUN
american_scientific_journal-3183	50	49	in	in	ADP
american_scientific_journal-3183	50	50	favour	favour	NOUN
american_scientific_journal-3183	50	51	of	of	ADP
american_scientific_journal-3183	50	52	shareholders	shareholder	NOUN
american_scientific_journal-3183	50	53	governance	governance	NOUN
american_scientific_journal-3183	50	54	a	a	DET
american_scientific_journal-3183	50	55	set	set	NOUN
american_scientific_journal-3183	50	56	of	of	ADP
american_scientific_journal-3183	50	57	rules	rule	NOUN
american_scientific_journal-3183	50	58	and	and	CCONJ
american_scientific_journal-3183	50	59	regulations	regulation	NOUN
american_scientific_journal-3183	50	60	for	for	ADP
american_scientific_journal-3183	50	61	monitoring	monitor	VERB
american_scientific_journal-3183	50	62	the	the	DET
american_scientific_journal-3183	50	63	performance	performance	NOUN
american_scientific_journal-3183	50	64	of	of	ADP
american_scientific_journal-3183	50	65	institutions	institution	NOUN
american_scientific_journal-3183	50	66	,	,	PUNCT
american_scientific_journal-3183	50	67	with	with	ADP
american_scientific_journal-3183	50	68	the	the	DET
american_scientific_journal-3183	50	69	emphasis	emphasis	NOUN
american_scientific_journal-3183	50	70	that	that	SCONJ
american_scientific_journal-3183	50	71	institutions	institution	NOUN
american_scientific_journal-3183	50	72	must	must	AUX
american_scientific_journal-3183	50	73	be	be	AUX
american_scientific_journal-3183	50	74	managed	manage	VERB
american_scientific_journal-3183	50	75	for	for	ADP
american_scientific_journal-3183	50	76	the	the	DET
american_scientific_journal-3183	50	77	benefit	benefit	NOUN
american_scientific_journal-3183	50	78	of	of	ADP
american_scientific_journal-3183	50	79	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	50	80	.	.	PUNCT
american_scientific_journal-3183	51	1	a	a	DET
american_scientific_journal-3183	51	2	set	set	NOUN
american_scientific_journal-3183	51	3	of	of	ADP
american_scientific_journal-3183	51	4	rules	rule	NOUN
american_scientific_journal-3183	51	5	,	,	PUNCT
american_scientific_journal-3183	51	6	incentives	incentive	NOUN
american_scientific_journal-3183	51	7	and	and	CCONJ
american_scientific_journal-3183	51	8	criteria	criterion	NOUN
american_scientific_journal-3183	51	9	by	by	ADP
american_scientific_journal-3183	51	10	which	which	PRON
american_scientific_journal-3183	51	11	investors	investor	NOUN
american_scientific_journal-3183	51	12	can	can	AUX
american_scientific_journal-3183	51	13	ensure	ensure	VERB
american_scientific_journal-3183	51	14	that	that	SCONJ
american_scientific_journal-3183	51	15	their	their	PRON
american_scientific_journal-3183	51	16	investments	investment	NOUN
american_scientific_journal-3183	51	17	are	be	AUX
american_scientific_journal-3183	51	18	reasonably	reasonably	ADV
american_scientific_journal-3183	51	19	profitable	profitable	ADJ
american_scientific_journal-3183	51	20	.	.	PUNCT
american_scientific_journal-3183	52	1	objectives	objective	NOUN
american_scientific_journal-3183	52	2	and	and	CCONJ
american_scientific_journal-3183	52	3	advantages	advantage	NOUN
american_scientific_journal-3183	52	4	of	of	ADP
american_scientific_journal-3183	52	5	corporate	corporate	ADJ
american_scientific_journal-3183	52	6	governance	governance	NOUN
american_scientific_journal-3183	52	7	:	:	PUNCT
american_scientific_journal-3183	52	8	good	good	ADJ
american_scientific_journal-3183	52	9	corporate	corporate	ADJ
american_scientific_journal-3183	52	10	governance	governance	NOUN
american_scientific_journal-3183	52	11	achieves	achieve	VERB
american_scientific_journal-3183	52	12	many	many	ADJ
american_scientific_journal-3183	52	13	of	of	ADP
american_scientific_journal-3183	52	14	the	the	DET
american_scientific_journal-3183	52	15	most	most	ADV
american_scientific_journal-3183	52	16	important	important	ADJ
american_scientific_journal-3183	52	17	objectives	objective	NOUN
american_scientific_journal-3183	52	18	[	[	X
american_scientific_journal-3183	52	19	12	12	NUM
american_scientific_journal-3183	52	20	]	]	SYM
american_scientific_journal-3183	52	21	1	1	NUM
american_scientific_journal-3183	52	22	)	)	PUNCT
american_scientific_journal-3183	52	23	achieving	achieve	VERB
american_scientific_journal-3183	52	24	transparency	transparency	NOUN
american_scientific_journal-3183	52	25	,	,	PUNCT
american_scientific_journal-3183	52	26	fairness	fairness	NOUN
american_scientific_journal-3183	52	27	and	and	CCONJ
american_scientific_journal-3183	52	28	protection	protection	NOUN
american_scientific_journal-3183	52	29	of	of	ADP
american_scientific_journal-3183	52	30	shareholders	shareholder	NOUN
american_scientific_journal-3183	52	31	'	'	PART
american_scientific_journal-3183	52	32	rights	right	NOUN
american_scientific_journal-3183	52	33	in	in	ADP
american_scientific_journal-3183	52	34	the	the	DET
american_scientific_journal-3183	52	35	company	company	NOUN
american_scientific_journal-3183	52	36	and	and	CCONJ
american_scientific_journal-3183	52	37	this	this	PRON
american_scientific_journal-3183	52	38	is	be	AUX
american_scientific_journal-3183	52	39	done	do	VERB
american_scientific_journal-3183	52	40	through	through	ADP
american_scientific_journal-3183	52	41	the	the	DET
american_scientific_journal-3183	52	42	establishment	establishment	NOUN
american_scientific_journal-3183	52	43	of	of	ADP
american_scientific_journal-3183	52	44	rules	rule	NOUN
american_scientific_journal-3183	52	45	,	,	PUNCT
american_scientific_journal-3183	52	46	regulations	regulation	NOUN
american_scientific_journal-3183	52	47	and	and	CCONJ
american_scientific_journal-3183	52	48	controls	control	NOUN
american_scientific_journal-3183	52	49	aimed	aim	VERB
american_scientific_journal-3183	52	50	at	at	ADP
american_scientific_journal-3183	52	51	achieving	achieve	VERB
american_scientific_journal-3183	52	52	transparency	transparency	NOUN
american_scientific_journal-3183	52	53	and	and	CCONJ
american_scientific_journal-3183	52	54	justice	justice	NOUN
american_scientific_journal-3183	52	55	.	.	PUNCT
american_scientific_journal-3183	53	1	2	2	X
american_scientific_journal-3183	53	2	)	)	PUNCT
american_scientific_journal-3183	53	3	the	the	DET
american_scientific_journal-3183	53	4	establishment	establishment	NOUN
american_scientific_journal-3183	53	5	of	of	ADP
american_scientific_journal-3183	53	6	administrative	administrative	ADJ
american_scientific_journal-3183	53	7	controls	control	NOUN
american_scientific_journal-3183	53	8	,	,	PUNCT
american_scientific_journal-3183	53	9	rules	rule	NOUN
american_scientific_journal-3183	53	10	and	and	CCONJ
american_scientific_journal-3183	53	11	structures	structure	NOUN
american_scientific_journal-3183	53	12	that	that	PRON
american_scientific_journal-3183	53	13	grant	grant	VERB
american_scientific_journal-3183	53	14	the	the	DET
american_scientific_journal-3183	53	15	right	right	NOUN
american_scientific_journal-3183	53	16	of	of	ADP
american_scientific_journal-3183	53	17	accountability	accountability	NOUN
american_scientific_journal-3183	53	18	to	to	ADP
american_scientific_journal-3183	53	19	the	the	DET
american_scientific_journal-3183	53	20	management	management	NOUN
american_scientific_journal-3183	53	21	of	of	ADP
american_scientific_journal-3183	53	22	the	the	DET
american_scientific_journal-3183	53	23	company	company	NOUN
american_scientific_journal-3183	53	24	before	before	ADP
american_scientific_journal-3183	53	25	the	the	DET
american_scientific_journal-3183	53	26	general	general	ADJ
american_scientific_journal-3183	53	27	assembly	assembly	NOUN
american_scientific_journal-3183	53	28	and	and	CCONJ
american_scientific_journal-3183	53	29	guarantee	guarantee	VERB
american_scientific_journal-3183	53	30	the	the	DET
american_scientific_journal-3183	53	31	shareholders	shareholder	NOUN
american_scientific_journal-3183	53	32	'	'	PART
american_scientific_journal-3183	53	33	rights	right	NOUN
american_scientific_journal-3183	53	34	in	in	ADP
american_scientific_journal-3183	53	35	the	the	DET
american_scientific_journal-3183	53	36	company	company	NOUN
american_scientific_journal-3183	53	37	.	.	PUNCT
american_scientific_journal-3183	54	1	3	3	X
american_scientific_journal-3183	54	2	)	)	PUNCT
american_scientific_journal-3183	54	3	investment	investment	NOUN
american_scientific_journal-3183	54	4	development	development	NOUN
american_scientific_journal-3183	54	5	and	and	CCONJ
american_scientific_journal-3183	54	6	flow	flow	VERB
american_scientific_journal-3183	54	7	through	through	ADP
american_scientific_journal-3183	54	8	deepening	deepen	VERB
american_scientific_journal-3183	54	9	investor	investor	NOUN
american_scientific_journal-3183	54	10	confidence	confidence	NOUN
american_scientific_journal-3183	54	11	in	in	ADP
american_scientific_journal-3183	54	12	financial	financial	ADJ
american_scientific_journal-3183	54	13	markets	market	NOUN
american_scientific_journal-3183	54	14	.	.	PUNCT
american_scientific_journal-3183	55	1	4	4	X
american_scientific_journal-3183	55	2	)	)	PUNCT
american_scientific_journal-3183	55	3	work	work	NOUN
american_scientific_journal-3183	55	4	on	on	ADP
american_scientific_journal-3183	55	5	developing	develop	VERB
american_scientific_journal-3183	55	6	savings	saving	NOUN
american_scientific_journal-3183	55	7	,	,	PUNCT
american_scientific_journal-3183	55	8	maximizing	maximize	VERB
american_scientific_journal-3183	55	9	profitability	profitability	NOUN
american_scientific_journal-3183	55	10	and	and	CCONJ
american_scientific_journal-3183	55	11	creating	create	VERB
american_scientific_journal-3183	55	12	new	new	ADJ
american_scientific_journal-3183	55	13	jobs	job	NOUN
american_scientific_journal-3183	55	14	.	.	PUNCT
american_scientific_journal-3183	56	1	5	5	X
american_scientific_journal-3183	56	2	)	)	PUNCT
american_scientific_journal-3183	56	3	work	work	NOUN
american_scientific_journal-3183	56	4	on	on	ADP
american_scientific_journal-3183	56	5	good	good	ADJ
american_scientific_journal-3183	56	6	financial	financial	ADJ
american_scientific_journal-3183	56	7	performance	performance	NOUN
american_scientific_journal-3183	56	8	through	through	ADP
american_scientific_journal-3183	56	9	accounting	accounting	NOUN
american_scientific_journal-3183	56	10	management	management	NOUN
american_scientific_journal-3183	56	11	to	to	ADP
american_scientific_journal-3183	56	12	shareholders	shareholder	NOUN
american_scientific_journal-3183	56	13	.	.	PUNCT
american_scientific_journal-3183	57	1	american	american	ADJ
american_scientific_journal-3183	57	2	scientific	scientific	ADJ
american_scientific_journal-3183	57	3	research	research	PROPN
american_scientific_journal-3183	57	4	journal	journal	NOUN
american_scientific_journal-3183	57	5	for	for	ADP
american_scientific_journal-3183	57	6	engineering	engineering	NOUN
american_scientific_journal-3183	57	7	,	,	PUNCT
american_scientific_journal-3183	57	8	technology	technology	NOUN
american_scientific_journal-3183	57	9	,	,	PUNCT
american_scientific_journal-3183	57	10	and	and	CCONJ
american_scientific_journal-3183	57	11	sciences	science	NOUN
american_scientific_journal-3183	57	12	(	(	PUNCT
american_scientific_journal-3183	57	13	asrjets	asrjet	NOUN
american_scientific_journal-3183	57	14	)	)	PUNCT
american_scientific_journal-3183	57	15	(	(	PUNCT
american_scientific_journal-3183	57	16	2017	2017	NUM
american_scientific_journal-3183	57	17	)	)	PUNCT
american_scientific_journal-3183	57	18	volume	volume	NOUN
american_scientific_journal-3183	57	19	33	33	NUM
american_scientific_journal-3183	57	20	,	,	PUNCT
american_scientific_journal-3183	57	21	no	no	DET
american_scientific_journal-3183	57	22	1	1	NUM
american_scientific_journal-3183	57	23	,	,	PUNCT
american_scientific_journal-3183	57	24	pp	pp	ADV
american_scientific_journal-3183	57	25	305	305	NUM
american_scientific_journal-3183	57	26	-	-	SYM
american_scientific_journal-3183	57	27	327	327	NUM
american_scientific_journal-3183	57	28	310	310	NUM
american_scientific_journal-3183	57	29	6	6	NUM
american_scientific_journal-3183	57	30	)	)	PUNCT
american_scientific_journal-3183	57	31	the	the	DET
american_scientific_journal-3183	57	32	imposition	imposition	NOUN
american_scientific_journal-3183	57	33	of	of	ADP
american_scientific_journal-3183	57	34	good	good	ADJ
american_scientific_journal-3183	57	35	and	and	CCONJ
american_scientific_journal-3183	57	36	effective	effective	ADJ
american_scientific_journal-3183	57	37	control	control	NOUN
american_scientific_journal-3183	57	38	on	on	ADP
american_scientific_journal-3183	57	39	the	the	DET
american_scientific_journal-3183	57	40	performance	performance	NOUN
american_scientific_journal-3183	57	41	of	of	ADP
american_scientific_journal-3183	57	42	economic	economic	ADJ
american_scientific_journal-3183	57	43	units	unit	NOUN
american_scientific_journal-3183	57	44	to	to	PART
american_scientific_journal-3183	57	45	develop	develop	VERB
american_scientific_journal-3183	57	46	and	and	CCONJ
american_scientific_journal-3183	57	47	improve	improve	VERB
american_scientific_journal-3183	57	48	the	the	DET
american_scientific_journal-3183	57	49	competitiveness	competitiveness	NOUN
american_scientific_journal-3183	57	50	of	of	ADP
american_scientific_journal-3183	57	51	economic	economic	ADJ
american_scientific_journal-3183	57	52	units	unit	NOUN
american_scientific_journal-3183	57	53	.	.	PUNCT
american_scientific_journal-3183	58	1	7	7	X
american_scientific_journal-3183	58	2	)	)	PUNCT
american_scientific_journal-3183	58	3	work	work	NOUN
american_scientific_journal-3183	58	4	to	to	PART
american_scientific_journal-3183	58	5	combat	combat	VERB
american_scientific_journal-3183	58	6	unacceptable	unacceptable	ADJ
american_scientific_journal-3183	58	7	behaviour	behaviour	NOUN
american_scientific_journal-3183	58	8	,	,	PUNCT
american_scientific_journal-3183	58	9	whether	whether	SCONJ
american_scientific_journal-3183	58	10	on	on	ADP
american_scientific_journal-3183	58	11	the	the	DET
american_scientific_journal-3183	58	12	material	material	NOUN
american_scientific_journal-3183	58	13	,	,	PUNCT
american_scientific_journal-3183	58	14	administrator	administrator	NOUN
american_scientific_journal-3183	58	15	or	or	CCONJ
american_scientific_journal-3183	58	16	moral	moral	ADJ
american_scientific_journal-3183	58	17	side	side	NOUN
american_scientific_journal-3183	58	18	.	.	PUNCT
american_scientific_journal-3183	59	1	8)	8)	NUM
american_scientific_journal-3183	59	2	provide	provide	VERB
american_scientific_journal-3183	59	3	new	new	ADJ
american_scientific_journal-3183	59	4	job	job	NOUN
american_scientific_journal-3183	59	5	opportunities	opportunity	NOUN
american_scientific_journal-3183	59	6	.	.	PUNCT
american_scientific_journal-3183	60	1	9	9	X
american_scientific_journal-3183	60	2	)	)	PUNCT
american_scientific_journal-3183	60	3	attract	attract	VERB
american_scientific_journal-3183	60	4	foreign	foreign	ADJ
american_scientific_journal-3183	60	5	or	or	CCONJ
american_scientific_journal-3183	60	6	domestic	domestic	ADJ
american_scientific_journal-3183	60	7	investments	investment	NOUN
american_scientific_journal-3183	60	8	and	and	CCONJ
american_scientific_journal-3183	60	9	reduce	reduce	VERB
american_scientific_journal-3183	60	10	the	the	DET
american_scientific_journal-3183	60	11	flight	flight	NOUN
american_scientific_journal-3183	60	12	of	of	ADP
american_scientific_journal-3183	60	13	national	national	ADJ
american_scientific_journal-3183	60	14	capital	capital	NOUN
american_scientific_journal-3183	60	15	abroad	abroad	ADV
american_scientific_journal-3183	60	16	.	.	PUNCT
american_scientific_journal-3183	61	1	10	10	NUM
american_scientific_journal-3183	61	2	)	)	PUNCT
american_scientific_journal-3183	61	3	transparency	transparency	NOUN
american_scientific_journal-3183	61	4	in	in	ADP
american_scientific_journal-3183	61	5	accounting	accounting	NOUN
american_scientific_journal-3183	61	6	procedures	procedure	NOUN
american_scientific_journal-3183	61	7	and	and	CCONJ
american_scientific_journal-3183	61	8	financial	financial	ADJ
american_scientific_journal-3183	61	9	auditing	auditing	NOUN
american_scientific_journal-3183	61	10	to	to	PART
american_scientific_journal-3183	61	11	reduce	reduce	VERB
american_scientific_journal-3183	61	12	and	and	CCONJ
american_scientific_journal-3183	61	13	control	control	VERB
american_scientific_journal-3183	61	14	corruption	corruption	NOUN
american_scientific_journal-3183	61	15	in	in	ADP
american_scientific_journal-3183	61	16	the	the	DET
american_scientific_journal-3183	61	17	company	company	NOUN
american_scientific_journal-3183	61	18	.	.	PUNCT
american_scientific_journal-3183	62	1	11	11	NUM
american_scientific_journal-3183	62	2	)	)	PUNCT
american_scientific_journal-3183	62	3	develop	develop	VERB
american_scientific_journal-3183	62	4	,	,	PUNCT
american_scientific_journal-3183	62	5	improve	improve	VERB
american_scientific_journal-3183	62	6	and	and	CCONJ
american_scientific_journal-3183	62	7	assist	assist	VERB
american_scientific_journal-3183	62	8	decision	decision	NOUN
american_scientific_journal-3183	62	9	-	-	PUNCT
american_scientific_journal-3183	62	10	makers	maker	NOUN
american_scientific_journal-3183	62	11	such	such	ADJ
american_scientific_journal-3183	62	12	as	as	ADP
american_scientific_journal-3183	62	13	managers	manager	NOUN
american_scientific_journal-3183	62	14	and	and	CCONJ
american_scientific_journal-3183	62	15	boards	board	NOUN
american_scientific_journal-3183	62	16	to	to	PART
american_scientific_journal-3183	62	17	build	build	VERB
american_scientific_journal-3183	62	18	an	an	DET
american_scientific_journal-3183	62	19	advanced	advanced	ADJ
american_scientific_journal-3183	62	20	strategy	strategy	NOUN
american_scientific_journal-3183	62	21	that	that	PRON
american_scientific_journal-3183	62	22	serves	serve	VERB
american_scientific_journal-3183	62	23	the	the	DET
american_scientific_journal-3183	62	24	administrative	administrative	ADJ
american_scientific_journal-3183	62	25	and	and	CCONJ
american_scientific_journal-3183	62	26	financial	financial	ADJ
american_scientific_journal-3183	62	27	efficiency	efficiency	NOUN
american_scientific_journal-3183	62	28	of	of	ADP
american_scientific_journal-3183	62	29	the	the	DET
american_scientific_journal-3183	62	30	company	company	NOUN
american_scientific_journal-3183	62	31	.	.	PUNCT
american_scientific_journal-3183	63	1	reasons	reason	NOUN
american_scientific_journal-3183	63	2	for	for	ADP
american_scientific_journal-3183	63	3	the	the	DET
american_scientific_journal-3183	63	4	emergence	emergence	NOUN
american_scientific_journal-3183	63	5	of	of	ADP
american_scientific_journal-3183	63	6	corporate	corporate	ADJ
american_scientific_journal-3183	63	7	governance	governance	NOUN
american_scientific_journal-3183	63	8	:	:	PUNCT
american_scientific_journal-3183	63	9	one	one	NUM
american_scientific_journal-3183	63	10	of	of	ADP
american_scientific_journal-3183	63	11	the	the	DET
american_scientific_journal-3183	63	12	main	main	ADJ
american_scientific_journal-3183	63	13	reasons	reason	NOUN
american_scientific_journal-3183	63	14	for	for	ADP
american_scientific_journal-3183	63	15	the	the	DET
american_scientific_journal-3183	63	16	emergence	emergence	NOUN
american_scientific_journal-3183	63	17	of	of	ADP
american_scientific_journal-3183	63	18	corporate	corporate	ADJ
american_scientific_journal-3183	63	19	governance	governance	NOUN
american_scientific_journal-3183	63	20	is	be	AUX
american_scientific_journal-3183	63	21	the	the	DET
american_scientific_journal-3183	63	22	following	following	NOUN
american_scientific_journal-3183	63	23	:	:	PUNCT
american_scientific_journal-3183	63	24	-the	-the	DET
american_scientific_journal-3183	63	25	theory	theory	NOUN
american_scientific_journal-3183	63	26	of	of	ADP
american_scientific_journal-3183	63	27	the	the	DET
american_scientific_journal-3183	63	28	agency	agency	NOUN
american_scientific_journal-3183	63	29	:	:	PUNCT
american_scientific_journal-3183	63	30	the	the	DET
american_scientific_journal-3183	63	31	separation	separation	NOUN
american_scientific_journal-3183	63	32	of	of	ADP
american_scientific_journal-3183	63	33	ownership	ownership	NOUN
american_scientific_journal-3183	63	34	and	and	CCONJ
american_scientific_journal-3183	63	35	management	management	NOUN
american_scientific_journal-3183	63	36	is	be	AUX
american_scientific_journal-3183	63	37	a	a	DET
american_scientific_journal-3183	63	38	key	key	ADJ
american_scientific_journal-3183	63	39	factor	factor	NOUN
american_scientific_journal-3183	63	40	in	in	ADP
american_scientific_journal-3183	63	41	the	the	DET
american_scientific_journal-3183	63	42	emergence	emergence	NOUN
american_scientific_journal-3183	63	43	of	of	ADP
american_scientific_journal-3183	63	44	the	the	DET
american_scientific_journal-3183	63	45	agency	agency	NOUN
american_scientific_journal-3183	63	46	's	's	PART
american_scientific_journal-3183	63	47	theory	theory	NOUN
american_scientific_journal-3183	63	48	.	.	PUNCT
american_scientific_journal-3183	64	1	the	the	DET
american_scientific_journal-3183	64	2	great	great	ADJ
american_scientific_journal-3183	64	3	expansion	expansion	NOUN
american_scientific_journal-3183	64	4	of	of	ADP
american_scientific_journal-3183	64	5	economic	economic	ADJ
american_scientific_journal-3183	64	6	institutions	institution	NOUN
american_scientific_journal-3183	64	7	,	,	PUNCT
american_scientific_journal-3183	64	8	especially	especially	ADV
american_scientific_journal-3183	64	9	in	in	ADP
american_scientific_journal-3183	64	10	the	the	DET
american_scientific_journal-3183	64	11	context	context	NOUN
american_scientific_journal-3183	64	12	of	of	ADP
american_scientific_journal-3183	64	13	globalization	globalization	NOUN
american_scientific_journal-3183	64	14	and	and	CCONJ
american_scientific_journal-3183	64	15	growing	grow	VERB
american_scientific_journal-3183	64	16	global	global	ADJ
american_scientific_journal-3183	64	17	economic	economic	ADJ
american_scientific_journal-3183	64	18	growth	growth	NOUN
american_scientific_journal-3183	64	19	,	,	PUNCT
american_scientific_journal-3183	64	20	necessitated	necessitate	VERB
american_scientific_journal-3183	64	21	that	that	SCONJ
american_scientific_journal-3183	64	22	the	the	DET
american_scientific_journal-3183	64	23	institutions	institution	NOUN
american_scientific_journal-3183	64	24	entrust	entrust	VERB
american_scientific_journal-3183	64	25	the	the	DET
american_scientific_journal-3183	64	26	responsibility	responsibility	NOUN
american_scientific_journal-3183	64	27	of	of	ADP
american_scientific_journal-3183	64	28	managing	manage	VERB
american_scientific_journal-3183	64	29	them	they	PRON
american_scientific_journal-3183	64	30	to	to	ADP
american_scientific_journal-3183	64	31	an	an	DET
american_scientific_journal-3183	64	32	elected	elect	VERB
american_scientific_journal-3183	64	33	council	council	NOUN
american_scientific_journal-3183	64	34	,	,	PUNCT
american_scientific_journal-3183	64	35	this	this	PRON
american_scientific_journal-3183	64	36	created	create	VERB
american_scientific_journal-3183	64	37	a	a	DET
american_scientific_journal-3183	64	38	conflict	conflict	NOUN
american_scientific_journal-3183	64	39	of	of	ADP
american_scientific_journal-3183	64	40	interest	interest	NOUN
american_scientific_journal-3183	64	41	and	and	CCONJ
american_scientific_journal-3183	64	42	the	the	DET
american_scientific_journal-3183	64	43	emergence	emergence	NOUN
american_scientific_journal-3183	64	44	of	of	ADP
american_scientific_journal-3183	64	45	the	the	DET
american_scientific_journal-3183	64	46	agency	agency	NOUN
american_scientific_journal-3183	64	47	's	's	PART
american_scientific_journal-3183	64	48	problem	problem	NOUN
american_scientific_journal-3183	64	49	between	between	ADP
american_scientific_journal-3183	64	50	the	the	DET
american_scientific_journal-3183	64	51	contracting	contracting	NOUN
american_scientific_journal-3183	64	52	parties	party	NOUN
american_scientific_journal-3183	64	53	of	of	ADP
american_scientific_journal-3183	64	54	the	the	DET
american_scientific_journal-3183	64	55	institution	institution	NOUN
american_scientific_journal-3183	64	56	(	(	PUNCT
american_scientific_journal-3183	64	57	the	the	DET
american_scientific_journal-3183	64	58	agent	agent	NOUN
american_scientific_journal-3183	64	59	and	and	CCONJ
american_scientific_journal-3183	64	60	the	the	DET
american_scientific_journal-3183	64	61	original	original	ADJ
american_scientific_journal-3183	64	62	)	)	PUNCT
american_scientific_journal-3183	64	63	.	.	PUNCT
american_scientific_journal-3183	65	1	some	some	DET
american_scientific_journal-3183	65	2	managers	manager	NOUN
american_scientific_journal-3183	65	3	may	may	AUX
american_scientific_journal-3183	65	4	take	take	VERB
american_scientific_journal-3183	65	5	advantage	advantage	NOUN
american_scientific_journal-3183	65	6	of	of	ADP
american_scientific_journal-3183	65	7	the	the	DET
american_scientific_journal-3183	65	8	extensive	extensive	ADJ
american_scientific_journal-3183	65	9	powers	power	NOUN
american_scientific_journal-3183	65	10	granted	grant	VERB
american_scientific_journal-3183	65	11	to	to	ADP
american_scientific_journal-3183	65	12	them	they	PRON
american_scientific_journal-3183	65	13	to	to	PART
american_scientific_journal-3183	65	14	achieve	achieve	VERB
american_scientific_journal-3183	65	15	their	their	PRON
american_scientific_journal-3183	65	16	own	own	ADJ
american_scientific_journal-3183	65	17	returns	return	NOUN
american_scientific_journal-3183	65	18	and	and	CCONJ
american_scientific_journal-3183	65	19	perform	perform	VERB
american_scientific_journal-3183	65	20	unethical	unethical	ADJ
american_scientific_journal-3183	65	21	actions	action	NOUN
american_scientific_journal-3183	65	22	that	that	PRON
american_scientific_journal-3183	65	23	are	be	AUX
american_scientific_journal-3183	65	24	incompatible	incompatible	ADJ
american_scientific_journal-3183	65	25	with	with	ADP
american_scientific_journal-3183	65	26	the	the	DET
american_scientific_journal-3183	65	27	legal	legal	ADJ
american_scientific_journal-3183	65	28	basis	basis	NOUN
american_scientific_journal-3183	65	29	,	,	PUNCT
american_scientific_journal-3183	65	30	such	such	ADJ
american_scientific_journal-3183	65	31	as	as	ADP
american_scientific_journal-3183	65	32	soliciting	solicit	VERB
american_scientific_journal-3183	65	33	auditors	auditor	NOUN
american_scientific_journal-3183	65	34	to	to	PART
american_scientific_journal-3183	65	35	prepare	prepare	VERB
american_scientific_journal-3183	65	36	financial	financial	ADJ
american_scientific_journal-3183	65	37	reports	report	NOUN
american_scientific_journal-3183	65	38	desired	desire	VERB
american_scientific_journal-3183	65	39	by	by	ADP
american_scientific_journal-3183	65	40	managers	manager	NOUN
american_scientific_journal-3183	65	41	without	without	ADP
american_scientific_journal-3183	65	42	third	third	ADJ
american_scientific_journal-3183	65	43	parties	party	NOUN
american_scientific_journal-3183	65	44	.	.	PUNCT
american_scientific_journal-3183	66	1	this	this	PRON
american_scientific_journal-3183	66	2	has	have	AUX
american_scientific_journal-3183	66	3	led	lead	VERB
american_scientific_journal-3183	66	4	to	to	ADP
american_scientific_journal-3183	66	5	increased	increase	VERB
american_scientific_journal-3183	66	6	interest	interest	NOUN
american_scientific_journal-3183	66	7	in	in	ADP
american_scientific_journal-3183	66	8	finding	find	VERB
american_scientific_journal-3183	66	9	laws	law	NOUN
american_scientific_journal-3183	66	10	and	and	CCONJ
american_scientific_journal-3183	66	11	rules	rule	NOUN
american_scientific_journal-3183	66	12	governing	govern	VERB
american_scientific_journal-3183	66	13	the	the	DET
american_scientific_journal-3183	66	14	relationship	relationship	NOUN
american_scientific_journal-3183	66	15	between	between	ADP
american_scientific_journal-3183	66	16	parties	party	NOUN
american_scientific_journal-3183	66	17	in	in	ADP
american_scientific_journal-3183	66	18	institutions	institution	NOUN
american_scientific_journal-3183	66	19	,	,	PUNCT
american_scientific_journal-3183	66	20	there	there	PRON
american_scientific_journal-3183	66	21	is	be	VERB
american_scientific_journal-3183	66	22	also	also	ADV
american_scientific_journal-3183	66	23	an	an	DET
american_scientific_journal-3183	66	24	urgent	urgent	ADJ
american_scientific_journal-3183	66	25	need	need	NOUN
american_scientific_journal-3183	66	26	to	to	PART
american_scientific_journal-3183	66	27	restore	restore	VERB
american_scientific_journal-3183	66	28	confidence	confidence	NOUN
american_scientific_journal-3183	66	29	and	and	CCONJ
american_scientific_journal-3183	66	30	credibility	credibility	NOUN
american_scientific_journal-3183	66	31	to	to	ADP
american_scientific_journal-3183	66	32	the	the	DET
american_scientific_journal-3183	66	33	capital	capital	NOUN
american_scientific_journal-3183	66	34	markets	market	NOUN
american_scientific_journal-3183	66	35	and	and	CCONJ
american_scientific_journal-3183	66	36	stimulate	stimulate	VERB
american_scientific_journal-3183	66	37	investment	investment	NOUN
american_scientific_journal-3183	66	38	,	,	PUNCT
american_scientific_journal-3183	66	39	because	because	SCONJ
american_scientific_journal-3183	66	40	it	it	PRON
american_scientific_journal-3183	66	41	represents	represent	VERB
american_scientific_journal-3183	66	42	a	a	DET
american_scientific_journal-3183	66	43	basic	basic	ADJ
american_scientific_journal-3183	66	44	aspiration	aspiration	NOUN
american_scientific_journal-3183	66	45	of	of	ADP
american_scientific_journal-3183	66	46	the	the	DET
american_scientific_journal-3183	66	47	countries	country	NOUN
american_scientific_journal-3183	66	48	of	of	ADP
american_scientific_journal-3183	66	49	the	the	DET
american_scientific_journal-3183	66	50	world	world	NOUN
american_scientific_journal-3183	66	51	to	to	PART
american_scientific_journal-3183	66	52	achieve	achieve	VERB
american_scientific_journal-3183	66	53	it	it	PRON
american_scientific_journal-3183	66	54	.	.	PUNCT
american_scientific_journal-3183	67	1	so	so	ADV
american_scientific_journal-3183	67	2	the	the	DET
american_scientific_journal-3183	67	3	importance	importance	NOUN
american_scientific_journal-3183	67	4	of	of	ADP
american_scientific_journal-3183	67	5	the	the	DET
american_scientific_journal-3183	67	6	concept	concept	NOUN
american_scientific_journal-3183	67	7	of	of	ADP
american_scientific_journal-3183	67	8	corporate	corporate	ADJ
american_scientific_journal-3183	67	9	governance	governance	NOUN
american_scientific_journal-3183	67	10	and	and	CCONJ
american_scientific_journal-3183	67	11	highlighted	highlight	VERB
american_scientific_journal-3183	67	12	the	the	DET
american_scientific_journal-3183	67	13	importance	importance	NOUN
american_scientific_journal-3183	67	14	of	of	ADP
american_scientific_journal-3183	67	15	reducing	reduce	VERB
american_scientific_journal-3183	67	16	or	or	CCONJ
american_scientific_journal-3183	67	17	reducing	reduce	VERB
american_scientific_journal-3183	67	18	the	the	DET
american_scientific_journal-3183	67	19	problems	problem	NOUN
american_scientific_journal-3183	67	20	that	that	PRON
american_scientific_journal-3183	67	21	may	may	AUX
american_scientific_journal-3183	67	22	arise	arise	VERB
american_scientific_journal-3183	67	23	as	as	ADP
american_scientific_journal-3183	67	24	a	a	DET
american_scientific_journal-3183	67	25	result	result	NOUN
american_scientific_journal-3183	67	26	of	of	ADP
american_scientific_journal-3183	67	27	separation	separation	NOUN
american_scientific_journal-3183	67	28	ownership	ownership	NOUN
american_scientific_journal-3183	67	29	and	and	CCONJ
american_scientific_journal-3183	67	30	management	management	NOUN
american_scientific_journal-3183	67	31	.	.	PUNCT
american_scientific_journal-3183	68	1	-financial	-financial	ADJ
american_scientific_journal-3183	68	2	collapses	collapse	NOUN
american_scientific_journal-3183	68	3	in	in	ADP
american_scientific_journal-3183	68	4	some	some	DET
american_scientific_journal-3183	68	5	international	international	ADJ
american_scientific_journal-3183	68	6	companies	company	NOUN
american_scientific_journal-3183	68	7	:	:	PUNCT
american_scientific_journal-3183	68	8	financial	financial	ADJ
american_scientific_journal-3183	68	9	meltdowns	meltdown	NOUN
american_scientific_journal-3183	68	10	and	and	CCONJ
american_scientific_journal-3183	68	11	administrative	administrative	ADJ
american_scientific_journal-3183	68	12	scandals	scandal	NOUN
american_scientific_journal-3183	68	13	giant	giant	ADJ
american_scientific_journal-3183	68	14	companies	company	NOUN
american_scientific_journal-3183	68	15	have	have	AUX
american_scientific_journal-3183	68	16	led	lead	VERB
american_scientific_journal-3183	68	17	in	in	ADP
american_scientific_journal-3183	68	18	many	many	ADJ
american_scientific_journal-3183	68	19	of	of	ADP
american_scientific_journal-3183	68	20	the	the	DET
american_scientific_journal-3183	68	21	world	world	NOUN
american_scientific_journal-3183	68	22	countries	country	NOUN
american_scientific_journal-3183	68	23	,	,	PUNCT
american_scientific_journal-3183	68	24	which	which	PRON
american_scientific_journal-3183	68	25	had	have	AUX
american_scientific_journal-3183	68	26	and	and	CCONJ
american_scientific_journal-3183	68	27	still	still	ADV
american_scientific_journal-3183	68	28	of	of	ADP
american_scientific_journal-3183	68	29	the	the	DET
american_scientific_journal-3183	68	30	economies	economy	NOUN
american_scientific_journal-3183	68	31	of	of	ADP
american_scientific_journal-3183	68	32	the	the	DET
american_scientific_journal-3183	68	33	countries	country	NOUN
american_scientific_journal-3183	68	34	to	to	PART
american_scientific_journal-3183	68	35	which	which	PRON
american_scientific_journal-3183	68	36	they	they	PRON
american_scientific_journal-3183	68	37	belong	belong	VERB
american_scientific_journal-3183	68	38	those	those	DET
american_scientific_journal-3183	68	39	companies	company	NOUN
american_scientific_journal-3183	68	40	to	to	PART
american_scientific_journal-3183	68	41	study	study	VERB
american_scientific_journal-3183	68	42	and	and	CCONJ
american_scientific_journal-3183	68	43	analyze	analyze	VERB
american_scientific_journal-3183	68	44	the	the	DET
american_scientific_journal-3183	68	45	causes	cause	NOUN
american_scientific_journal-3183	68	46	that	that	PRON
american_scientific_journal-3183	68	47	lead	lead	VERB
american_scientific_journal-3183	68	48	to	to	ADP
american_scientific_journal-3183	68	49	the	the	DET
american_scientific_journal-3183	68	50	emergence	emergence	NOUN
american_scientific_journal-3183	68	51	of	of	ADP
american_scientific_journal-3183	68	52	financial	financial	ADJ
american_scientific_journal-3183	68	53	and	and	CCONJ
american_scientific_journal-3183	68	54	administrative	administrative	ADJ
american_scientific_journal-3183	68	55	corporate	corporate	ADJ
american_scientific_journal-3183	68	56	corruption	corruption	NOUN
american_scientific_journal-3183	68	57	,	,	PUNCT
american_scientific_journal-3183	68	58	which	which	PRON
american_scientific_journal-3183	68	59	leads	lead	VERB
american_scientific_journal-3183	68	60	naturally	naturally	ADV
american_scientific_journal-3183	68	61	to	to	ADP
american_scientific_journal-3183	68	62	those	those	DET
american_scientific_journal-3183	68	63	financial	financial	ADJ
american_scientific_journal-3183	68	64	meltdowns	meltdown	NOUN
american_scientific_journal-3183	68	65	occur	occur	VERB
american_scientific_journal-3183	68	66	which	which	DET
american_scientific_journal-3183	68	67	impact	impact	NOUN
american_scientific_journal-3183	68	68	later	later	ADV
american_scientific_journal-3183	68	69	it	it	PRON
american_scientific_journal-3183	68	70	found	find	VERB
american_scientific_journal-3183	68	71	that	that	SCONJ
american_scientific_journal-3183	68	72	the	the	DET
american_scientific_journal-3183	68	73	defect	defect	NOUN
american_scientific_journal-3183	68	74	is	be	AUX
american_scientific_journal-3183	68	75	not	not	PART
american_scientific_journal-3183	68	76	accounting	accounting	NOUN
american_scientific_journal-3183	68	77	standards	standard	NOUN
american_scientific_journal-3183	68	78	,	,	PUNCT
american_scientific_journal-3183	68	79	but	but	CCONJ
american_scientific_journal-3183	68	80	in	in	ADP
american_scientific_journal-3183	68	81	the	the	DET
american_scientific_journal-3183	68	82	behaviors	behavior	NOUN
american_scientific_journal-3183	68	83	applied	apply	VERB
american_scientific_journal-3183	68	84	in	in	ADP
american_scientific_journal-3183	68	85	the	the	DET
american_scientific_journal-3183	68	86	case	case	NOUN
american_scientific_journal-3183	68	87	of	of	ADP
american_scientific_journal-3183	68	88	enron	enron	PROPN
american_scientific_journal-3183	68	89	appeared	appear	VERB
american_scientific_journal-3183	68	90	that	that	SCONJ
american_scientific_journal-3183	68	91	the	the	DET
american_scientific_journal-3183	68	92	accounting	accounting	NOUN
american_scientific_journal-3183	68	93	standards	standard	NOUN
american_scientific_journal-3183	68	94	were	be	AUX
american_scientific_journal-3183	68	95	provided	provide	VERB
american_scientific_journal-3183	68	96	for	for	ADP
american_scientific_journal-3183	68	97	certain	certain	ADJ
american_scientific_journal-3183	68	98	mechanisms	mechanism	NOUN
american_scientific_journal-3183	68	99	must	must	AUX
american_scientific_journal-3183	68	100	be	be	AUX
american_scientific_journal-3183	68	101	followed	follow	VERB
american_scientific_journal-3183	68	102	when	when	SCONJ
american_scientific_journal-3183	68	103	creating	create	VERB
american_scientific_journal-3183	68	104	a	a	DET
american_scientific_journal-3183	68	105	company	company	NOUN
american_scientific_journal-3183	68	106	with	with	ADP
american_scientific_journal-3183	68	107	specific	specific	ADJ
american_scientific_journal-3183	68	108	objectives	objective	NOUN
american_scientific_journal-3183	68	109	,	,	PUNCT
american_scientific_journal-3183	68	110	but	but	CCONJ
american_scientific_journal-3183	68	111	that	that	SCONJ
american_scientific_journal-3183	68	112	the	the	DET
american_scientific_journal-3183	68	113	company	company	NOUN
american_scientific_journal-3183	68	114	did	do	AUX
american_scientific_journal-3183	68	115	not	not	PART
american_scientific_journal-3183	68	116	comply	comply	VERB
american_scientific_journal-3183	68	117	,	,	PUNCT
american_scientific_journal-3183	68	118	the	the	DET
american_scientific_journal-3183	68	119	external	external	ADJ
american_scientific_journal-3183	68	120	auditor	auditor	NOUN
american_scientific_journal-3183	68	121	also	also	ADV
american_scientific_journal-3183	68	122	looked	look	VERB
american_scientific_journal-3183	68	123	at	at	ADP
american_scientific_journal-3183	68	124	them	they	PRON
american_scientific_journal-3183	68	125	,	,	PUNCT
american_scientific_journal-3183	68	126	so	so	ADV
american_scientific_journal-3183	68	127	these	these	DET
american_scientific_journal-3183	68	128	financial	financial	ADJ
american_scientific_journal-3183	68	129	collapses	collapse	NOUN
american_scientific_journal-3183	68	130	led	lead	VERB
american_scientific_journal-3183	68	131	to	to	ADP
american_scientific_journal-3183	68	132	the	the	DET
american_scientific_journal-3183	68	133	emergence	emergence	NOUN
american_scientific_journal-3183	68	134	of	of	ADP
american_scientific_journal-3183	68	135	the	the	DET
american_scientific_journal-3183	68	136	corporate	corporate	ADJ
american_scientific_journal-3183	68	137	governance	governance	NOUN
american_scientific_journal-3183	68	138	concept	concept	NOUN
american_scientific_journal-3183	68	139	,	,	PUNCT
american_scientific_journal-3183	68	140	which	which	PRON
american_scientific_journal-3183	68	141	requires	require	VERB
american_scientific_journal-3183	68	142	compliance	compliance	NOUN
american_scientific_journal-3183	68	143	with	with	ADP
american_scientific_journal-3183	68	144	established	establish	VERB
american_scientific_journal-3183	68	145	standards	standard	NOUN
american_scientific_journal-3183	68	146	for	for	ADP
american_scientific_journal-3183	68	147	external	external	ADJ
american_scientific_journal-3183	68	148	audit	audit	NOUN
american_scientific_journal-3183	68	149	quality	quality	NOUN
american_scientific_journal-3183	68	150	and	and	CCONJ
american_scientific_journal-3183	68	151	the	the	DET
american_scientific_journal-3183	68	152	avoidance	avoidance	NOUN
american_scientific_journal-3183	68	153	of	of	ADP
american_scientific_journal-3183	68	154	corporate	corporate	ADJ
american_scientific_journal-3183	68	155	financial	financial	ADJ
american_scientific_journal-3183	68	156	collapses	collapse	NOUN
american_scientific_journal-3183	68	157	.	.	PUNCT
american_scientific_journal-3183	69	1	principles	principle	NOUN
american_scientific_journal-3183	69	2	of	of	ADP
american_scientific_journal-3183	69	3	corporate	corporate	ADJ
american_scientific_journal-3183	69	4	governance	governance	NOUN
american_scientific_journal-3183	69	5	:	:	PUNCT
american_scientific_journal-3183	69	6	american	american	PROPN
american_scientific_journal-3183	69	7	scientific	scientific	ADJ
american_scientific_journal-3183	69	8	research	research	PROPN
american_scientific_journal-3183	69	9	journal	journal	NOUN
american_scientific_journal-3183	69	10	for	for	ADP
american_scientific_journal-3183	69	11	engineering	engineering	NOUN
american_scientific_journal-3183	69	12	,	,	PUNCT
american_scientific_journal-3183	69	13	technology	technology	NOUN
american_scientific_journal-3183	69	14	,	,	PUNCT
american_scientific_journal-3183	69	15	and	and	CCONJ
american_scientific_journal-3183	69	16	sciences	science	NOUN
american_scientific_journal-3183	69	17	(	(	PUNCT
american_scientific_journal-3183	69	18	asrjets	asrjet	NOUN
american_scientific_journal-3183	69	19	)	)	PUNCT
american_scientific_journal-3183	69	20	(	(	PUNCT
american_scientific_journal-3183	69	21	2017	2017	NUM
american_scientific_journal-3183	69	22	)	)	PUNCT
american_scientific_journal-3183	69	23	volume	volume	NOUN
american_scientific_journal-3183	69	24	33	33	NUM
american_scientific_journal-3183	69	25	,	,	PUNCT
american_scientific_journal-3183	69	26	no	no	DET
american_scientific_journal-3183	69	27	1	1	NUM
american_scientific_journal-3183	69	28	,	,	PUNCT
american_scientific_journal-3183	69	29	pp	pp	ADV
american_scientific_journal-3183	69	30	305	305	NUM
american_scientific_journal-3183	69	31	-	-	SYM
american_scientific_journal-3183	69	32	327	327	NUM
american_scientific_journal-3183	69	33	311	311	NUM
american_scientific_journal-3183	69	34	to	to	PART
american_scientific_journal-3183	69	35	implement	implement	VERB
american_scientific_journal-3183	69	36	corporate	corporate	ADJ
american_scientific_journal-3183	69	37	governance	governance	NOUN
american_scientific_journal-3183	69	38	there	there	PRON
american_scientific_journal-3183	69	39	is	be	VERB
american_scientific_journal-3183	69	40	a	a	DET
american_scientific_journal-3183	69	41	set	set	NOUN
american_scientific_journal-3183	69	42	of	of	ADP
american_scientific_journal-3183	69	43	principles	principle	NOUN
american_scientific_journal-3183	69	44	that	that	PRON
american_scientific_journal-3183	69	45	represent	represent	VERB
american_scientific_journal-3183	69	46	the	the	DET
american_scientific_journal-3183	69	47	backbone	backbone	NOUN
american_scientific_journal-3183	69	48	of	of	ADP
american_scientific_journal-3183	69	49	the	the	DET
american_scientific_journal-3183	69	50	application	application	NOUN
american_scientific_journal-3183	69	51	of	of	ADP
american_scientific_journal-3183	69	52	governance	governance	NOUN
american_scientific_journal-3183	69	53	.	.	PUNCT
american_scientific_journal-3183	70	1	many	many	ADJ
american_scientific_journal-3183	70	2	organizations	organization	NOUN
american_scientific_journal-3183	70	3	have	have	AUX
american_scientific_journal-3183	70	4	given	give	VERB
american_scientific_journal-3183	70	5	wide	wide	ADJ
american_scientific_journal-3183	70	6	attention	attention	NOUN
american_scientific_journal-3183	70	7	to	to	ADP
american_scientific_journal-3183	70	8	relevant	relevant	ADJ
american_scientific_journal-3183	70	9	organizations	organization	NOUN
american_scientific_journal-3183	70	10	,	,	PUNCT
american_scientific_journal-3183	70	11	researchers	researcher	NOUN
american_scientific_journal-3183	70	12	and	and	CCONJ
american_scientific_journal-3183	70	13	academics	academic	NOUN
american_scientific_journal-3183	70	14	.	.	PUNCT
american_scientific_journal-3183	71	1	the	the	DET
american_scientific_journal-3183	71	2	(	(	PUNCT
american_scientific_journal-3183	71	3	organization	organization	NOUN
american_scientific_journal-3183	71	4	for	for	ADP
american_scientific_journal-3183	71	5	economic	economic	ADJ
american_scientific_journal-3183	71	6	cooperation	cooperation	NOUN
american_scientific_journal-3183	71	7	and	and	CCONJ
american_scientific_journal-3183	71	8	development	development	NOUN
american_scientific_journal-3183	71	9	)	)	PUNCT
american_scientific_journal-3183	72	1	oecd	oecd	PROPN
american_scientific_journal-3183	72	2	has	have	AUX
american_scientific_journal-3183	72	3	divided	divide	VERB
american_scientific_journal-3183	72	4	these	these	DET
american_scientific_journal-3183	72	5	principles	principle	NOUN
american_scientific_journal-3183	72	6	into	into	ADP
american_scientific_journal-3183	72	7	six	six	NUM
american_scientific_journal-3183	72	8	main	main	ADJ
american_scientific_journal-3183	72	9	principles	principle	NOUN
american_scientific_journal-3183	72	10	,	,	PUNCT
american_scientific_journal-3183	72	11	as	as	SCONJ
american_scientific_journal-3183	72	12	follows	follow	VERB
american_scientific_journal-3183	72	13	:	:	PUNCT
american_scientific_journal-3183	72	14	principle	principle	NOUN
american_scientific_journal-3183	72	15	1	1	NUM
american_scientific_journal-3183	72	16	:	:	PUNCT
american_scientific_journal-3183	72	17	ensure	ensure	VERB
american_scientific_journal-3183	72	18	that	that	SCONJ
american_scientific_journal-3183	72	19	there	there	PRON
american_scientific_journal-3183	72	20	is	be	VERB
american_scientific_journal-3183	72	21	a	a	DET
american_scientific_journal-3183	72	22	basis	basis	NOUN
american_scientific_journal-3183	72	23	for	for	ADP
american_scientific_journal-3183	72	24	an	an	DET
american_scientific_journal-3183	72	25	effective	effective	ADJ
american_scientific_journal-3183	72	26	corporate	corporate	ADJ
american_scientific_journal-3183	72	27	governance	governance	NOUN
american_scientific_journal-3183	72	28	framework	framework	NOUN
american_scientific_journal-3183	72	29	:	:	PUNCT
american_scientific_journal-3183	72	30	the	the	DET
american_scientific_journal-3183	72	31	corporate	corporate	ADJ
american_scientific_journal-3183	72	32	governance	governance	NOUN
american_scientific_journal-3183	72	33	framework	framework	NOUN
american_scientific_journal-3183	72	34	should	should	AUX
american_scientific_journal-3183	72	35	both	both	CCONJ
american_scientific_journal-3183	72	36	enhance	enhance	VERB
american_scientific_journal-3183	72	37	market	market	NOUN
american_scientific_journal-3183	72	38	transparency	transparency	NOUN
american_scientific_journal-3183	72	39	and	and	CCONJ
american_scientific_journal-3183	72	40	efficiency	efficiency	NOUN
american_scientific_journal-3183	72	41	,	,	PUNCT
american_scientific_journal-3183	72	42	be	be	AUX
american_scientific_journal-3183	72	43	consistent	consistent	ADJ
american_scientific_journal-3183	72	44	with	with	ADP
american_scientific_journal-3183	72	45	the	the	DET
american_scientific_journal-3183	72	46	provisions	provision	NOUN
american_scientific_journal-3183	72	47	of	of	ADP
american_scientific_journal-3183	72	48	the	the	DET
american_scientific_journal-3183	72	49	law	law	NOUN
american_scientific_journal-3183	72	50	and	and	CCONJ
american_scientific_journal-3183	72	51	clearly	clearly	ADV
american_scientific_journal-3183	72	52	articulate	articulate	VERB
american_scientific_journal-3183	72	53	the	the	DET
american_scientific_journal-3183	72	54	division	division	NOUN
american_scientific_journal-3183	72	55	of	of	ADP
american_scientific_journal-3183	72	56	responsibilities	responsibility	NOUN
american_scientific_journal-3183	72	57	among	among	ADP
american_scientific_journal-3183	72	58	the	the	DET
american_scientific_journal-3183	72	59	various	various	ADJ
american_scientific_journal-3183	72	60	supervisory	supervisory	NOUN
american_scientific_journal-3183	72	61	,	,	PUNCT
american_scientific_journal-3183	72	62	regulatory	regulatory	ADJ
american_scientific_journal-3183	72	63	and	and	CCONJ
american_scientific_journal-3183	72	64	executive	executive	ADJ
american_scientific_journal-3183	72	65	authorities	authority	NOUN
american_scientific_journal-3183	72	66	.	.	PUNCT
american_scientific_journal-3183	73	1	principle	principle	NOUN
american_scientific_journal-3183	73	2	2	2	NUM
american_scientific_journal-3183	73	3	:	:	PUNCT
american_scientific_journal-3183	73	4	protecting	protect	VERB
american_scientific_journal-3183	73	5	shareholders	shareholder	NOUN
american_scientific_journal-3183	73	6	'	'	PART
american_scientific_journal-3183	73	7	rights	right	NOUN
american_scientific_journal-3183	73	8	:	:	PUNCT
american_scientific_journal-3183	73	9	in	in	ADP
american_scientific_journal-3183	73	10	accordance	accordance	NOUN
american_scientific_journal-3183	73	11	with	with	ADP
american_scientific_journal-3183	73	12	this	this	DET
american_scientific_journal-3183	73	13	principle	principle	ADJ
american_scientific_journal-3183	73	14	,	,	PUNCT
american_scientific_journal-3183	73	15	corporate	corporate	ADJ
american_scientific_journal-3183	73	16	governance	governance	NOUN
american_scientific_journal-3183	73	17	principles	principle	NOUN
american_scientific_journal-3183	73	18	include	include	VERB
american_scientific_journal-3183	73	19	shareholders	shareholder	NOUN
american_scientific_journal-3183	73	20	'	'	PART
american_scientific_journal-3183	73	21	rights	right	NOUN
american_scientific_journal-3183	73	22	,	,	PUNCT
american_scientific_journal-3183	73	23	which	which	PRON
american_scientific_journal-3183	73	24	include	include	VERB
american_scientific_journal-3183	73	25	,	,	PUNCT
american_scientific_journal-3183	73	26	for	for	ADP
american_scientific_journal-3183	73	27	example	example	NOUN
american_scientific_journal-3183	73	28	,	,	PUNCT
american_scientific_journal-3183	73	29	securing	secure	VERB
american_scientific_journal-3183	73	30	the	the	DET
american_scientific_journal-3183	73	31	methods	method	NOUN
american_scientific_journal-3183	73	32	of	of	ADP
american_scientific_journal-3183	73	33	recording	recording	NOUN
american_scientific_journal-3183	73	34	,	,	PUNCT
american_scientific_journal-3183	73	35	transferring	transferring	NOUN
american_scientific_journal-3183	73	36	and	and	CCONJ
american_scientific_journal-3183	73	37	transferring	transfer	VERB
american_scientific_journal-3183	73	38	equity	equity	NOUN
american_scientific_journal-3183	73	39	,	,	PUNCT
american_scientific_journal-3183	73	40	obtaining	obtain	VERB
american_scientific_journal-3183	73	41	appropriate	appropriate	ADJ
american_scientific_journal-3183	73	42	information	information	NOUN
american_scientific_journal-3183	73	43	about	about	ADP
american_scientific_journal-3183	73	44	the	the	DET
american_scientific_journal-3183	73	45	company	company	NOUN
american_scientific_journal-3183	73	46	involved	involve	VERB
american_scientific_journal-3183	73	47	in	in	ADP
american_scientific_journal-3183	73	48	the	the	DET
american_scientific_journal-3183	73	49	sale	sale	NOUN
american_scientific_journal-3183	73	50	decisions	decision	NOUN
american_scientific_journal-3183	73	51	or	or	CCONJ
american_scientific_journal-3183	73	52	modifying	modify	VERB
american_scientific_journal-3183	73	53	the	the	DET
american_scientific_journal-3183	73	54	company	company	NOUN
american_scientific_journal-3183	73	55	's	's	PART
american_scientific_journal-3183	73	56	assets	asset	NOUN
american_scientific_journal-3183	73	57	,	,	PUNCT
american_scientific_journal-3183	73	58	including	include	VERB
american_scientific_journal-3183	73	59	merger	merger	NOUN
american_scientific_journal-3183	73	60	or	or	CCONJ
american_scientific_journal-3183	73	61	new	new	ADJ
american_scientific_journal-3183	73	62	share	share	NOUN
american_scientific_journal-3183	73	63	issues	issue	NOUN
american_scientific_journal-3183	73	64	[	[	X
american_scientific_journal-3183	73	65	15	15	NUM
american_scientific_journal-3183	73	66	]	]	PUNCT
american_scientific_journal-3183	73	67	.	.	PUNCT
american_scientific_journal-3183	74	1	principle	principle	NOUN
american_scientific_journal-3183	74	2	3	3	NUM
american_scientific_journal-3183	74	3	:	:	PUNCT
american_scientific_journal-3183	74	4	fair	fair	ADJ
american_scientific_journal-3183	74	5	and	and	CCONJ
american_scientific_journal-3183	74	6	equitable	equitable	ADJ
american_scientific_journal-3183	74	7	treatment	treatment	NOUN
american_scientific_journal-3183	74	8	of	of	ADP
american_scientific_journal-3183	74	9	all	all	DET
american_scientific_journal-3183	74	10	shareholders	shareholder	NOUN
american_scientific_journal-3183	74	11	:	:	PUNCT
american_scientific_journal-3183	74	12	this	this	DET
american_scientific_journal-3183	74	13	principle	principle	NOUN
american_scientific_journal-3183	74	14	includes	include	VERB
american_scientific_journal-3183	74	15	equal	equal	ADJ
american_scientific_journal-3183	74	16	treatment	treatment	NOUN
american_scientific_journal-3183	74	17	of	of	ADP
american_scientific_journal-3183	74	18	all	all	DET
american_scientific_journal-3183	74	19	shareholders	shareholder	NOUN
american_scientific_journal-3183	74	20	,	,	PUNCT
american_scientific_journal-3183	74	21	including	include	VERB
american_scientific_journal-3183	74	22	small	small	ADJ
american_scientific_journal-3183	74	23	shareholders	shareholder	NOUN
american_scientific_journal-3183	74	24	and	and	CCONJ
american_scientific_journal-3183	74	25	foreign	foreign	ADJ
american_scientific_journal-3183	74	26	shareholders	shareholder	NOUN
american_scientific_journal-3183	74	27	,	,	PUNCT
american_scientific_journal-3183	74	28	with	with	ADP
american_scientific_journal-3183	74	29	compensation	compensation	NOUN
american_scientific_journal-3183	74	30	in	in	ADP
american_scientific_journal-3183	74	31	case	case	NOUN
american_scientific_journal-3183	74	32	of	of	ADP
american_scientific_journal-3183	74	33	violation	violation	NOUN
american_scientific_journal-3183	74	34	of	of	ADP
american_scientific_journal-3183	74	35	their	their	PRON
american_scientific_journal-3183	74	36	rights	right	NOUN
american_scientific_journal-3183	74	37	.	.	PUNCT
american_scientific_journal-3183	75	1	principle	principle	NOUN
american_scientific_journal-3183	75	2	4	4	NUM
american_scientific_journal-3183	75	3	:	:	PUNCT
american_scientific_journal-3183	75	4	protecting	protect	VERB
american_scientific_journal-3183	75	5	the	the	DET
american_scientific_journal-3183	75	6	rights	right	NOUN
american_scientific_journal-3183	75	7	of	of	ADP
american_scientific_journal-3183	75	8	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	75	9	:	:	PUNCT
american_scientific_journal-3183	75	10	protecting	protect	VERB
american_scientific_journal-3183	75	11	the	the	DET
american_scientific_journal-3183	75	12	rights	right	NOUN
american_scientific_journal-3183	75	13	of	of	ADP
american_scientific_journal-3183	75	14	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	75	15	includes	include	VERB
american_scientific_journal-3183	75	16	bondholders	bondholder	NOUN
american_scientific_journal-3183	75	17	,	,	PUNCT
american_scientific_journal-3183	75	18	banks	bank	NOUN
american_scientific_journal-3183	75	19	and	and	CCONJ
american_scientific_journal-3183	75	20	employees	employee	NOUN
american_scientific_journal-3183	75	21	as	as	SCONJ
american_scientific_journal-3183	75	22	defined	define	VERB
american_scientific_journal-3183	75	23	by	by	ADP
american_scientific_journal-3183	75	24	the	the	DET
american_scientific_journal-3183	75	25	law	law	NOUN
american_scientific_journal-3183	75	26	,	,	PUNCT
american_scientific_journal-3183	75	27	including	include	VERB
american_scientific_journal-3183	75	28	ensuring	ensure	VERB
american_scientific_journal-3183	75	29	respect	respect	NOUN
american_scientific_journal-3183	75	30	for	for	ADP
american_scientific_journal-3183	75	31	their	their	PRON
american_scientific_journal-3183	75	32	rights	right	NOUN
american_scientific_journal-3183	75	33	and	and	CCONJ
american_scientific_journal-3183	75	34	finding	find	VERB
american_scientific_journal-3183	75	35	ways	way	NOUN
american_scientific_journal-3183	75	36	to	to	PART
american_scientific_journal-3183	75	37	share	share	VERB
american_scientific_journal-3183	75	38	them	they	PRON
american_scientific_journal-3183	75	39	while	while	SCONJ
american_scientific_journal-3183	75	40	ensuring	ensure	VERB
american_scientific_journal-3183	75	41	access	access	NOUN
american_scientific_journal-3183	75	42	to	to	ADP
american_scientific_journal-3183	75	43	relevant	relevant	ADJ
american_scientific_journal-3183	75	44	information	information	NOUN
american_scientific_journal-3183	75	45	.	.	PUNCT
american_scientific_journal-3183	76	1	principle	principle	NOUN
american_scientific_journal-3183	76	2	5	5	NUM
american_scientific_journal-3183	76	3	:	:	PUNCT
american_scientific_journal-3183	76	4	disclosure	disclosure	NOUN
american_scientific_journal-3183	76	5	and	and	CCONJ
american_scientific_journal-3183	76	6	transparency	transparency	NOUN
american_scientific_journal-3183	76	7	:	:	PUNCT
american_scientific_journal-3183	76	8	the	the	DET
american_scientific_journal-3183	76	9	principles	principle	NOUN
american_scientific_journal-3183	76	10	of	of	ADP
american_scientific_journal-3183	76	11	corporate	corporate	ADJ
american_scientific_journal-3183	76	12	governance	governance	NOUN
american_scientific_journal-3183	76	13	include	include	VERB
american_scientific_journal-3183	76	14	transparency	transparency	NOUN
american_scientific_journal-3183	76	15	and	and	CCONJ
american_scientific_journal-3183	76	16	accurate	accurate	ADJ
american_scientific_journal-3183	76	17	disclosure	disclosure	NOUN
american_scientific_journal-3183	76	18	in	in	ADP
american_scientific_journal-3183	76	19	a	a	DET
american_scientific_journal-3183	76	20	timely	timely	ADJ
american_scientific_journal-3183	76	21	manner	manner	NOUN
american_scientific_journal-3183	76	22	in	in	ADP
american_scientific_journal-3183	76	23	a	a	DET
american_scientific_journal-3183	76	24	manner	manner	NOUN
american_scientific_journal-3183	76	25	consistent	consistent	ADJ
american_scientific_journal-3183	76	26	with	with	ADP
american_scientific_journal-3183	76	27	accounting	accounting	NOUN
american_scientific_journal-3183	76	28	quality	quality	NOUN
american_scientific_journal-3183	76	29	standards	standard	NOUN
american_scientific_journal-3183	76	30	on	on	ADP
american_scientific_journal-3183	76	31	all	all	DET
american_scientific_journal-3183	76	32	matters	matter	NOUN
american_scientific_journal-3183	76	33	related	relate	VERB
american_scientific_journal-3183	76	34	to	to	ADP
american_scientific_journal-3183	76	35	the	the	DET
american_scientific_journal-3183	76	36	establishment	establishment	NOUN
american_scientific_journal-3183	76	37	of	of	ADP
american_scientific_journal-3183	76	38	the	the	DET
american_scientific_journal-3183	76	39	company	company	NOUN
american_scientific_journal-3183	76	40	and	and	CCONJ
american_scientific_journal-3183	76	41	its	its	PRON
american_scientific_journal-3183	76	42	objectives	objective	NOUN
american_scientific_journal-3183	76	43	and	and	CCONJ
american_scientific_journal-3183	76	44	the	the	DET
american_scientific_journal-3183	76	45	right	right	NOUN
american_scientific_journal-3183	76	46	of	of	ADP
american_scientific_journal-3183	76	47	the	the	DET
american_scientific_journal-3183	76	48	majority	majority	NOUN
american_scientific_journal-3183	76	49	in	in	ADP
american_scientific_journal-3183	76	50	terms	term	NOUN
american_scientific_journal-3183	76	51	of	of	ADP
american_scientific_journal-3183	76	52	contribution	contribution	NOUN
american_scientific_journal-3183	76	53	and	and	CCONJ
american_scientific_journal-3183	76	54	voting	voting	NOUN
american_scientific_journal-3183	76	55	rights	right	NOUN
american_scientific_journal-3183	76	56	and	and	CCONJ
american_scientific_journal-3183	76	57	members	member	NOUN
american_scientific_journal-3183	76	58	of	of	ADP
american_scientific_journal-3183	76	59	the	the	DET
american_scientific_journal-3183	76	60	board	board	NOUN
american_scientific_journal-3183	76	61	of	of	ADP
american_scientific_journal-3183	76	62	directors	director	NOUN
american_scientific_journal-3183	76	63	and	and	CCONJ
american_scientific_journal-3183	76	64	their	their	PRON
american_scientific_journal-3183	76	65	remuneration	remuneration	NOUN
american_scientific_journal-3183	76	66	,	,	PUNCT
american_scientific_journal-3183	76	67	executive	executive	ADJ
american_scientific_journal-3183	76	68	managers	manager	NOUN
american_scientific_journal-3183	76	69	and	and	CCONJ
american_scientific_journal-3183	76	70	privileges	privilege	NOUN
american_scientific_journal-3183	76	71	granted	grant	VERB
american_scientific_journal-3183	76	72	to	to	ADP
american_scientific_journal-3183	76	73	them	they	PRON
american_scientific_journal-3183	76	74	,	,	PUNCT
american_scientific_journal-3183	76	75	financial	financial	ADJ
american_scientific_journal-3183	76	76	and	and	CCONJ
american_scientific_journal-3183	76	77	operating	operating	NOUN
american_scientific_journal-3183	76	78	results	result	NOUN
american_scientific_journal-3183	76	79	of	of	ADP
american_scientific_journal-3183	76	80	the	the	DET
american_scientific_journal-3183	76	81	company	company	NOUN
american_scientific_journal-3183	76	82	,	,	PUNCT
american_scientific_journal-3183	76	83	performance	performance	NOUN
american_scientific_journal-3183	76	84	and	and	CCONJ
american_scientific_journal-3183	76	85	ownership	ownership	NOUN
american_scientific_journal-3183	76	86	,	,	PUNCT
american_scientific_journal-3183	76	87	employees	employee	NOUN
american_scientific_journal-3183	76	88	and	and	CCONJ
american_scientific_journal-3183	76	89	other	other	ADJ
american_scientific_journal-3183	76	90	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	76	91	and	and	CCONJ
american_scientific_journal-3183	76	92	the	the	DET
american_scientific_journal-3183	76	93	manner	manner	NOUN
american_scientific_journal-3183	76	94	in	in	ADP
american_scientific_journal-3183	76	95	which	which	PRON
american_scientific_journal-3183	76	96	the	the	DET
american_scientific_journal-3183	76	97	administrative	administrative	ADJ
american_scientific_journal-3183	76	98	authority	authority	NOUN
american_scientific_journal-3183	76	99	is	be	AUX
american_scientific_journal-3183	76	100	exercised	exercise	VERB
american_scientific_journal-3183	76	101	with	with	ADP
american_scientific_journal-3183	76	102	the	the	DET
american_scientific_journal-3183	76	103	audit	audit	NOUN
american_scientific_journal-3183	76	104	of	of	ADP
american_scientific_journal-3183	76	105	the	the	DET
american_scientific_journal-3183	76	106	financial	financial	ADJ
american_scientific_journal-3183	76	107	statements	statement	NOUN
american_scientific_journal-3183	76	108	by	by	ADP
american_scientific_journal-3183	76	109	an	an	DET
american_scientific_journal-3183	76	110	independent	independent	ADJ
american_scientific_journal-3183	76	111	external	external	ADJ
american_scientific_journal-3183	76	112	auditor	auditor	NOUN
american_scientific_journal-3183	76	113	with	with	ADP
american_scientific_journal-3183	76	114	the	the	DET
american_scientific_journal-3183	76	115	aim	aim	NOUN
american_scientific_journal-3183	76	116	of	of	ADP
american_scientific_journal-3183	76	117	providing	provide	VERB
american_scientific_journal-3183	76	118	an	an	DET
american_scientific_journal-3183	76	119	external	external	ADJ
american_scientific_journal-3183	76	120	confirmation	confirmation	NOUN
american_scientific_journal-3183	76	121	of	of	ADP
american_scientific_journal-3183	76	122	the	the	DET
american_scientific_journal-3183	76	123	method	method	NOUN
american_scientific_journal-3183	76	124	used	use	VERB
american_scientific_journal-3183	76	125	in	in	ADP
american_scientific_journal-3183	76	126	the	the	DET
american_scientific_journal-3183	76	127	financial	financial	ADJ
american_scientific_journal-3183	76	128	statements	statement	NOUN
american_scientific_journal-3183	76	129	.	.	PUNCT
american_scientific_journal-3183	77	1	accounting	accounting	NOUN
american_scientific_journal-3183	77	2	dimensions	dimension	NOUN
american_scientific_journal-3183	77	3	of	of	ADP
american_scientific_journal-3183	77	4	corporate	corporate	ADJ
american_scientific_journal-3183	77	5	governance	governance	NOUN
american_scientific_journal-3183	77	6	:	:	PUNCT
american_scientific_journal-3183	77	7	orporate	orporate	ADJ
american_scientific_journal-3183	77	8	governance	governance	NOUN
american_scientific_journal-3183	77	9	is	be	AUX
american_scientific_journal-3183	77	10	practiced	practice	VERB
american_scientific_journal-3183	77	11	by	by	ADP
american_scientific_journal-3183	77	12	four	four	NUM
american_scientific_journal-3183	77	13	key	key	ADJ
american_scientific_journal-3183	77	14	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	77	15	(	(	PUNCT
american_scientific_journal-3183	77	16	board	board	NOUN
american_scientific_journal-3183	77	17	of	of	ADP
american_scientific_journal-3183	77	18	directors	director	NOUN
american_scientific_journal-3183	77	19	,	,	PUNCT
american_scientific_journal-3183	77	20	audit	audit	NOUN
american_scientific_journal-3183	77	21	committee	committee	NOUN
american_scientific_journal-3183	77	22	,	,	PUNCT
american_scientific_journal-3183	77	23	external	external	ADJ
american_scientific_journal-3183	77	24	american	american	ADJ
american_scientific_journal-3183	77	25	scientific	scientific	ADJ
american_scientific_journal-3183	77	26	research	research	NOUN
american_scientific_journal-3183	77	27	journal	journal	NOUN
american_scientific_journal-3183	77	28	for	for	ADP
american_scientific_journal-3183	77	29	engineering	engineering	NOUN
american_scientific_journal-3183	77	30	,	,	PUNCT
american_scientific_journal-3183	77	31	technology	technology	NOUN
american_scientific_journal-3183	77	32	,	,	PUNCT
american_scientific_journal-3183	77	33	and	and	CCONJ
american_scientific_journal-3183	77	34	sciences	science	NOUN
american_scientific_journal-3183	77	35	(	(	PUNCT
american_scientific_journal-3183	77	36	asrjets	asrjet	NOUN
american_scientific_journal-3183	77	37	)	)	PUNCT
american_scientific_journal-3183	77	38	(	(	PUNCT
american_scientific_journal-3183	77	39	2017	2017	NUM
american_scientific_journal-3183	77	40	)	)	PUNCT
american_scientific_journal-3183	77	41	volume	volume	NOUN
american_scientific_journal-3183	77	42	33	33	NUM
american_scientific_journal-3183	77	43	,	,	PUNCT
american_scientific_journal-3183	77	44	no	no	DET
american_scientific_journal-3183	77	45	1	1	NUM
american_scientific_journal-3183	77	46	,	,	PUNCT
american_scientific_journal-3183	77	47	pp	pp	ADV
american_scientific_journal-3183	77	48	305	305	NUM
american_scientific_journal-3183	77	49	-	-	SYM
american_scientific_journal-3183	77	50	327	327	NUM
american_scientific_journal-3183	77	51	312	312	NUM
american_scientific_journal-3183	77	52	auditor	auditor	NOUN
american_scientific_journal-3183	77	53	,	,	PUNCT
american_scientific_journal-3183	77	54	internal	internal	ADJ
american_scientific_journal-3183	77	55	auditor	auditor	NOUN
american_scientific_journal-3183	77	56	[	[	X
american_scientific_journal-3183	77	57	13	13	NUM
american_scientific_journal-3183	77	58	]	]	SYM
american_scientific_journal-3183	77	59	board	board	NOUN
american_scientific_journal-3183	77	60	of	of	ADP
american_scientific_journal-3183	77	61	directors	director	NOUN
american_scientific_journal-3183	77	62	and	and	CCONJ
american_scientific_journal-3183	77	63	management	management	NOUN
american_scientific_journal-3183	77	64	of	of	ADP
american_scientific_journal-3183	77	65	accounts	account	NOUN
american_scientific_journal-3183	77	66	:	:	PUNCT
american_scientific_journal-3183	77	67	the	the	DET
american_scientific_journal-3183	77	68	management	management	NOUN
american_scientific_journal-3183	77	69	of	of	ADP
american_scientific_journal-3183	77	70	companies	company	NOUN
american_scientific_journal-3183	77	71	in	in	ADP
american_scientific_journal-3183	77	72	the	the	DET
american_scientific_journal-3183	77	73	last	last	ADJ
american_scientific_journal-3183	77	74	container	container	NOUN
american_scientific_journal-3183	77	75	is	be	AUX
american_scientific_journal-3183	77	76	very	very	ADV
american_scientific_journal-3183	77	77	interested	interested	ADJ
american_scientific_journal-3183	77	78	in	in	ADP
american_scientific_journal-3183	77	79	financial	financial	ADJ
american_scientific_journal-3183	77	80	management	management	NOUN
american_scientific_journal-3183	77	81	and	and	CCONJ
american_scientific_journal-3183	77	82	accounts	account	NOUN
american_scientific_journal-3183	77	83	by	by	ADP
american_scientific_journal-3183	77	84	focusing	focus	VERB
american_scientific_journal-3183	77	85	on	on	ADP
american_scientific_journal-3183	77	86	the	the	DET
american_scientific_journal-3183	77	87	work	work	NOUN
american_scientific_journal-3183	77	88	according	accord	VERB
american_scientific_journal-3183	77	89	to	to	ADP
american_scientific_journal-3183	77	90	accounting	accounting	NOUN
american_scientific_journal-3183	77	91	standards	standard	NOUN
american_scientific_journal-3183	77	92	in	in	ADP
american_scientific_journal-3183	77	93	addition	addition	NOUN
american_scientific_journal-3183	77	94	to	to	ADP
american_scientific_journal-3183	77	95	the	the	DET
american_scientific_journal-3183	77	96	role	role	NOUN
american_scientific_journal-3183	77	97	of	of	ADP
american_scientific_journal-3183	77	98	the	the	DET
american_scientific_journal-3183	77	99	audit	audit	NOUN
american_scientific_journal-3183	77	100	committees	committee	NOUN
american_scientific_journal-3183	77	101	with	with	ADP
american_scientific_journal-3183	77	102	the	the	DET
american_scientific_journal-3183	77	103	board	board	NOUN
american_scientific_journal-3183	77	104	of	of	ADP
american_scientific_journal-3183	77	105	directors	director	NOUN
american_scientific_journal-3183	77	106	and	and	CCONJ
american_scientific_journal-3183	77	107	external	external	ADJ
american_scientific_journal-3183	77	108	auditors	auditor	NOUN
american_scientific_journal-3183	77	109	in	in	ADP
american_scientific_journal-3183	77	110	them	they	PRON
american_scientific_journal-3183	77	111	and	and	CCONJ
american_scientific_journal-3183	77	112	work	work	VERB
american_scientific_journal-3183	77	113	on	on	ADP
american_scientific_journal-3183	77	114	the	the	DET
american_scientific_journal-3183	77	115	positions	position	NOUN
american_scientific_journal-3183	77	116	of	of	ADP
american_scientific_journal-3183	77	117	financial	financial	ADJ
american_scientific_journal-3183	77	118	management	management	NOUN
american_scientific_journal-3183	77	119	and	and	CCONJ
american_scientific_journal-3183	77	120	accounts	account	VERB
american_scientific_journal-3183	77	121	persons	person	NOUN
american_scientific_journal-3183	77	122	with	with	ADP
american_scientific_journal-3183	77	123	experience	experience	NOUN
american_scientific_journal-3183	77	124	high	high	ADJ
american_scientific_journal-3183	77	125	knowledge	knowledge	NOUN
american_scientific_journal-3183	77	126	of	of	ADP
american_scientific_journal-3183	77	127	local	local	ADJ
american_scientific_journal-3183	77	128	and	and	CCONJ
american_scientific_journal-3183	77	129	international	international	ADJ
american_scientific_journal-3183	77	130	accounting	accounting	NOUN
american_scientific_journal-3183	77	131	standards	standard	NOUN
american_scientific_journal-3183	77	132	.	.	PUNCT
american_scientific_journal-3183	78	1	figure	figure	NOUN
american_scientific_journal-3183	78	2	1	1	NUM
american_scientific_journal-3183	78	3	source	source	NOUN
american_scientific_journal-3183	78	4	:	:	PUNCT
american_scientific_journal-3183	78	5	mohmmed	mohmme	VERB
american_scientific_journal-3183	78	6	,	,	PUNCT
american_scientific_journal-3183	78	7	2005	2005	NUM
american_scientific_journal-3183	78	8	audit	audit	NOUN
american_scientific_journal-3183	78	9	committees	committee	NOUN
american_scientific_journal-3183	78	10	:	:	PUNCT
american_scientific_journal-3183	78	11	there	there	PRON
american_scientific_journal-3183	78	12	is	be	VERB
american_scientific_journal-3183	78	13	consensus	consensus	NOUN
american_scientific_journal-3183	78	14	at	at	ADP
american_scientific_journal-3183	78	15	the	the	DET
american_scientific_journal-3183	78	16	level	level	NOUN
american_scientific_journal-3183	78	17	of	of	ADP
american_scientific_journal-3183	78	18	the	the	DET
american_scientific_journal-3183	78	19	profession	profession	NOUN
american_scientific_journal-3183	78	20	on	on	ADP
american_scientific_journal-3183	78	21	the	the	DET
american_scientific_journal-3183	78	22	importance	importance	NOUN
american_scientific_journal-3183	78	23	of	of	ADP
american_scientific_journal-3183	78	24	the	the	DET
american_scientific_journal-3183	78	25	role	role	NOUN
american_scientific_journal-3183	78	26	of	of	ADP
american_scientific_journal-3183	78	27	audit	audit	NOUN
american_scientific_journal-3183	78	28	committees	committee	NOUN
american_scientific_journal-3183	78	29	in	in	ADP
american_scientific_journal-3183	78	30	the	the	DET
american_scientific_journal-3183	78	31	work	work	NOUN
american_scientific_journal-3183	78	32	of	of	ADP
american_scientific_journal-3183	78	33	the	the	DET
american_scientific_journal-3183	78	34	company	company	NOUN
american_scientific_journal-3183	78	35	and	and	CCONJ
american_scientific_journal-3183	78	36	through	through	ADP
american_scientific_journal-3183	78	37	giving	give	VERB
american_scientific_journal-3183	78	38	this	this	DET
american_scientific_journal-3183	78	39	post	post	NOUN
american_scientific_journal-3183	78	40	to	to	ADP
american_scientific_journal-3183	78	41	members	member	NOUN
american_scientific_journal-3183	78	42	of	of	ADP
american_scientific_journal-3183	78	43	the	the	DET
american_scientific_journal-3183	78	44	highly	highly	ADV
american_scientific_journal-3183	78	45	experienced	experienced	ADJ
american_scientific_journal-3183	78	46	and	and	CCONJ
american_scientific_journal-3183	78	47	integrity	integrity	NOUN
american_scientific_journal-3183	78	48	.	.	PUNCT
american_scientific_journal-3183	79	1	internal	internal	ADJ
american_scientific_journal-3183	79	2	audit	audit	NOUN
american_scientific_journal-3183	79	3	:	:	PUNCT
american_scientific_journal-3183	79	4	the	the	DET
american_scientific_journal-3183	79	5	internal	internal	ADJ
american_scientific_journal-3183	79	6	audit	audit	NOUN
american_scientific_journal-3183	79	7	of	of	ADP
american_scientific_journal-3183	79	8	companies	company	NOUN
american_scientific_journal-3183	79	9	plays	play	VERB
american_scientific_journal-3183	79	10	an	an	DET
american_scientific_journal-3183	79	11	important	important	ADJ
american_scientific_journal-3183	79	12	role	role	NOUN
american_scientific_journal-3183	79	13	in	in	ADP
american_scientific_journal-3183	79	14	the	the	DET
american_scientific_journal-3183	79	15	success	success	NOUN
american_scientific_journal-3183	79	16	of	of	ADP
american_scientific_journal-3183	79	17	the	the	DET
american_scientific_journal-3183	79	18	company	company	NOUN
american_scientific_journal-3183	79	19	's	's	PART
american_scientific_journal-3183	79	20	work	work	NOUN
american_scientific_journal-3183	79	21	as	as	ADP
american_scientific_journal-3183	79	22	a	a	DET
american_scientific_journal-3183	79	23	whole	whole	NOUN
american_scientific_journal-3183	79	24	by	by	ADP
american_scientific_journal-3183	79	25	focusing	focus	VERB
american_scientific_journal-3183	79	26	on	on	ADP
american_scientific_journal-3183	79	27	auditing	auditing	NOUN
american_scientific_journal-3183	79	28	and	and	CCONJ
american_scientific_journal-3183	79	29	risk	risk	NOUN
american_scientific_journal-3183	79	30	analysis	analysis	NOUN
american_scientific_journal-3183	79	31	and	and	CCONJ
american_scientific_journal-3183	79	32	coordinating	coordinate	VERB
american_scientific_journal-3183	79	33	with	with	ADP
american_scientific_journal-3183	79	34	the	the	DET
american_scientific_journal-3183	79	35	work	work	NOUN
american_scientific_journal-3183	79	36	of	of	ADP
american_scientific_journal-3183	79	37	the	the	DET
american_scientific_journal-3183	79	38	external	external	ADJ
american_scientific_journal-3183	79	39	auditor	auditor	NOUN
american_scientific_journal-3183	79	40	.	.	PUNCT
american_scientific_journal-3183	80	1	external	external	ADJ
american_scientific_journal-3183	80	2	auditor	auditor	NOUN
american_scientific_journal-3183	80	3	:	:	PUNCT
american_scientific_journal-3183	80	4	corporate	corporate	ADJ
american_scientific_journal-3183	80	5	governance	governance	NOUN
american_scientific_journal-3183	80	6	has	have	AUX
american_scientific_journal-3183	80	7	made	make	VERB
american_scientific_journal-3183	80	8	the	the	DET
american_scientific_journal-3183	80	9	external	external	ADJ
american_scientific_journal-3183	80	10	auditor	auditor	NOUN
american_scientific_journal-3183	80	11	focus	focus	NOUN
american_scientific_journal-3183	80	12	on	on	ADP
american_scientific_journal-3183	80	13	the	the	DET
american_scientific_journal-3183	80	14	audit	audit	NOUN
american_scientific_journal-3183	80	15	process	process	NOUN
american_scientific_journal-3183	80	16	efficiently	efficiently	ADV
american_scientific_journal-3183	80	17	and	and	CCONJ
american_scientific_journal-3183	80	18	with	with	ADP
american_scientific_journal-3183	80	19	high	high	ADJ
american_scientific_journal-3183	80	20	quality	quality	NOUN
american_scientific_journal-3183	80	21	through	through	ADP
american_scientific_journal-3183	80	22	coordination	coordination	NOUN
american_scientific_journal-3183	80	23	and	and	CCONJ
american_scientific_journal-3183	80	24	joint	joint	ADJ
american_scientific_journal-3183	80	25	work	work	NOUN
american_scientific_journal-3183	80	26	with	with	ADP
american_scientific_journal-3183	80	27	the	the	DET
american_scientific_journal-3183	80	28	audit	audit	NOUN
american_scientific_journal-3183	80	29	committee	committee	NOUN
american_scientific_journal-3183	80	30	within	within	ADP
american_scientific_journal-3183	80	31	the	the	DET
american_scientific_journal-3183	80	32	company	company	NOUN
american_scientific_journal-3183	80	33	and	and	CCONJ
american_scientific_journal-3183	80	34	reporting	report	VERB
american_scientific_journal-3183	80	35	to	to	ADP
american_scientific_journal-3183	80	36	these	these	DET
american_scientific_journal-3183	80	37	committees	committee	NOUN
american_scientific_journal-3183	80	38	.	.	PUNCT
american_scientific_journal-3183	81	1	2.2.3	2.2.3	X
american_scientific_journal-3183	81	2	.	.	PUNCT
american_scientific_journal-3183	81	3	expectancy	expectancy	NOUN
american_scientific_journal-3183	81	4	gap	gap	NOUN
american_scientific_journal-3183	81	5	in	in	ADP
american_scientific_journal-3183	81	6	the	the	DET
american_scientific_journal-3183	81	7	external	external	ADJ
american_scientific_journal-3183	81	8	audit	audit	NOUN
american_scientific_journal-3183	81	9	profession	profession	NOUN
american_scientific_journal-3183	81	10	american	american	PROPN
american_scientific_journal-3183	81	11	scientific	scientific	ADJ
american_scientific_journal-3183	81	12	research	research	NOUN
american_scientific_journal-3183	81	13	journal	journal	NOUN
american_scientific_journal-3183	81	14	for	for	ADP
american_scientific_journal-3183	81	15	engineering	engineering	NOUN
american_scientific_journal-3183	81	16	,	,	PUNCT
american_scientific_journal-3183	81	17	technology	technology	NOUN
american_scientific_journal-3183	81	18	,	,	PUNCT
american_scientific_journal-3183	81	19	and	and	CCONJ
american_scientific_journal-3183	81	20	sciences	science	NOUN
american_scientific_journal-3183	81	21	(	(	PUNCT
american_scientific_journal-3183	81	22	asrjets	asrjet	NOUN
american_scientific_journal-3183	81	23	)	)	PUNCT
american_scientific_journal-3183	81	24	(	(	PUNCT
american_scientific_journal-3183	81	25	2017	2017	NUM
american_scientific_journal-3183	81	26	)	)	PUNCT
american_scientific_journal-3183	81	27	volume	volume	NOUN
american_scientific_journal-3183	81	28	33	33	NUM
american_scientific_journal-3183	81	29	,	,	PUNCT
american_scientific_journal-3183	81	30	no	no	DET
american_scientific_journal-3183	81	31	1	1	NUM
american_scientific_journal-3183	81	32	,	,	PUNCT
american_scientific_journal-3183	81	33	pp	pp	ADV
american_scientific_journal-3183	81	34	305	305	NUM
american_scientific_journal-3183	81	35	-	-	SYM
american_scientific_journal-3183	81	36	327	327	NUM
american_scientific_journal-3183	81	37	313	313	NUM
american_scientific_journal-3183	81	38	-theconcept	-theconcept	NOUN
american_scientific_journal-3183	81	39	:	:	PUNCT
american_scientific_journal-3183	81	40	is	be	AUX
american_scientific_journal-3183	81	41	the	the	DET
american_scientific_journal-3183	81	42	difference	difference	NOUN
american_scientific_journal-3183	81	43	between	between	ADP
american_scientific_journal-3183	81	44	the	the	DET
american_scientific_journal-3183	81	45	expectations	expectation	NOUN
american_scientific_journal-3183	81	46	of	of	ADP
american_scientific_journal-3183	81	47	the	the	DET
american_scientific_journal-3183	81	48	users	user	NOUN
american_scientific_journal-3183	81	49	of	of	ADP
american_scientific_journal-3183	81	50	the	the	DET
american_scientific_journal-3183	81	51	financial	financial	ADJ
american_scientific_journal-3183	81	52	statements	statement	NOUN
american_scientific_journal-3183	81	53	and	and	CCONJ
american_scientific_journal-3183	81	54	the	the	DET
american_scientific_journal-3183	81	55	actual	actual	ADJ
american_scientific_journal-3183	81	56	performance	performance	NOUN
american_scientific_journal-3183	81	57	of	of	ADP
american_scientific_journal-3183	81	58	the	the	DET
american_scientific_journal-3183	81	59	external	external	ADJ
american_scientific_journal-3183	81	60	auditor	auditor	NOUN
american_scientific_journal-3183	81	61	and	and	CCONJ
american_scientific_journal-3183	81	62	others	other	NOUN
american_scientific_journal-3183	81	63	know	know	VERB
american_scientific_journal-3183	81	64	that	that	SCONJ
american_scientific_journal-3183	81	65	the	the	DET
american_scientific_journal-3183	81	66	difference	difference	NOUN
american_scientific_journal-3183	81	67	between	between	ADP
american_scientific_journal-3183	81	68	the	the	DET
american_scientific_journal-3183	81	69	duties	duty	NOUN
american_scientific_journal-3183	81	70	of	of	ADP
american_scientific_journal-3183	81	71	the	the	DET
american_scientific_journal-3183	81	72	auditors	auditor	NOUN
american_scientific_journal-3183	81	73	specified	specify	VERB
american_scientific_journal-3183	81	74	by	by	ADP
american_scientific_journal-3183	81	75	different	different	ADJ
american_scientific_journal-3183	81	76	laws	law	NOUN
american_scientific_journal-3183	81	77	and	and	CCONJ
american_scientific_journal-3183	81	78	professional	professional	ADJ
american_scientific_journal-3183	81	79	organizations	organization	NOUN
american_scientific_journal-3183	81	80	and	and	CCONJ
american_scientific_journal-3183	81	81	those	those	DET
american_scientific_journal-3183	81	82	expectations	expectation	NOUN
american_scientific_journal-3183	81	83	envisaged	envisage	VERB
american_scientific_journal-3183	81	84	by	by	ADP
american_scientific_journal-3183	81	85	users	user	NOUN
american_scientific_journal-3183	81	86	of	of	ADP
american_scientific_journal-3183	81	87	financial	financial	ADJ
american_scientific_journal-3183	81	88	statements	statement	NOUN
american_scientific_journal-3183	81	89	and	and	CCONJ
american_scientific_journal-3183	81	90	lists	list	NOUN
american_scientific_journal-3183	81	91	[	[	X
american_scientific_journal-3183	81	92	4	4	NUM
american_scientific_journal-3183	81	93	]	]	PUNCT
american_scientific_journal-3183	81	94	.	.	PUNCT
american_scientific_journal-3183	82	1	porter	porter	PROPN
american_scientific_journal-3183	82	2	said	say	VERB
american_scientific_journal-3183	82	3	in	in	ADP
american_scientific_journal-3183	82	4	his	his	PRON
american_scientific_journal-3183	82	5	report	report	NOUN
american_scientific_journal-3183	82	6	that	that	SCONJ
american_scientific_journal-3183	82	7	the	the	DET
american_scientific_journal-3183	82	8	audit	audit	NOUN
american_scientific_journal-3183	82	9	expectancy	expectancy	NOUN
american_scientific_journal-3183	82	10	gap	gap	NOUN
american_scientific_journal-3183	82	11	in	in	ADP
american_scientific_journal-3183	82	12	the	the	DET
american_scientific_journal-3183	82	13	review	review	NOUN
american_scientific_journal-3183	82	14	is	be	AUX
american_scientific_journal-3183	82	15	the	the	DET
american_scientific_journal-3183	82	16	difference	difference	NOUN
american_scientific_journal-3183	82	17	between	between	ADP
american_scientific_journal-3183	82	18	the	the	DET
american_scientific_journal-3183	82	19	expectations	expectation	NOUN
american_scientific_journal-3183	82	20	of	of	ADP
american_scientific_journal-3183	82	21	users	user	NOUN
american_scientific_journal-3183	82	22	of	of	ADP
american_scientific_journal-3183	82	23	financial	financial	ADJ
american_scientific_journal-3183	82	24	reports	report	NOUN
american_scientific_journal-3183	82	25	from	from	ADP
american_scientific_journal-3183	82	26	external	external	ADJ
american_scientific_journal-3183	82	27	auditors	auditor	NOUN
american_scientific_journal-3183	82	28	and	and	CCONJ
american_scientific_journal-3183	82	29	the	the	DET
american_scientific_journal-3183	82	30	actual	actual	ADJ
american_scientific_journal-3183	82	31	performance	performance	NOUN
american_scientific_journal-3183	82	32	of	of	ADP
american_scientific_journal-3183	82	33	auditors	auditor	NOUN
american_scientific_journal-3183	82	34	[	[	X
american_scientific_journal-3183	82	35	5	5	X
american_scientific_journal-3183	82	36	]	]	PUNCT
american_scientific_journal-3183	82	37	the	the	DET
american_scientific_journal-3183	82	38	gap	gap	NOUN
american_scientific_journal-3183	82	39	was	be	AUX
american_scientific_journal-3183	82	40	divided	divide	VERB
american_scientific_journal-3183	82	41	into	into	ADP
american_scientific_journal-3183	82	42	two	two	NUM
american_scientific_journal-3183	82	43	components	component	NOUN
american_scientific_journal-3183	82	44	[	[	X
american_scientific_journal-3183	82	45	17	17	NUM
american_scientific_journal-3183	82	46	]	]	SYM
american_scientific_journal-3183	82	47	-reasonableness	-reasonableness	NOUN
american_scientific_journal-3183	82	48	gap	gap	NOUN
american_scientific_journal-3183	82	49	:	:	PUNCT
american_scientific_journal-3183	82	50	the	the	DET
american_scientific_journal-3183	82	51	gap	gap	NOUN
american_scientific_journal-3183	82	52	between	between	ADP
american_scientific_journal-3183	82	53	what	what	PRON
american_scientific_journal-3183	82	54	the	the	DET
american_scientific_journal-3183	82	55	financial	financial	ADJ
american_scientific_journal-3183	82	56	community	community	NOUN
american_scientific_journal-3183	82	57	expects	expect	VERB
american_scientific_journal-3183	82	58	the	the	DET
american_scientific_journal-3183	82	59	auditors	auditor	NOUN
american_scientific_journal-3183	82	60	to	to	PART
american_scientific_journal-3183	82	61	accomplish	accomplish	VERB
american_scientific_journal-3183	82	62	and	and	CCONJ
american_scientific_journal-3183	82	63	what	what	PRON
american_scientific_journal-3183	82	64	the	the	DET
american_scientific_journal-3183	82	65	auditors	auditor	NOUN
american_scientific_journal-3183	82	66	can	can	AUX
american_scientific_journal-3183	82	67	reasonably	reasonably	ADV
american_scientific_journal-3183	82	68	accomplish	accomplish	VERB
american_scientific_journal-3183	82	69	.	.	PUNCT
american_scientific_journal-3183	82	70	.	.	PUNCT
american_scientific_journal-3183	83	1	performance	performance	NOUN
american_scientific_journal-3183	83	2	gap	gap	NOUN
american_scientific_journal-3183	83	3	:	:	PUNCT
american_scientific_journal-3183	83	4	the	the	DET
american_scientific_journal-3183	83	5	gap	gap	NOUN
american_scientific_journal-3183	83	6	between	between	ADP
american_scientific_journal-3183	83	7	what	what	PRON
american_scientific_journal-3183	83	8	the	the	DET
american_scientific_journal-3183	83	9	financial	financial	ADJ
american_scientific_journal-3183	83	10	community	community	NOUN
american_scientific_journal-3183	83	11	expects	expect	VERB
american_scientific_journal-3183	83	12	auditors	auditor	NOUN
american_scientific_journal-3183	83	13	to	to	PART
american_scientific_journal-3183	83	14	accomplish	accomplish	VERB
american_scientific_journal-3183	83	15	reasonably	reasonably	ADV
american_scientific_journal-3183	83	16	and	and	CCONJ
american_scientific_journal-3183	83	17	what	what	PRON
american_scientific_journal-3183	83	18	auditors	auditor	NOUN
american_scientific_journal-3183	83	19	do	do	VERB
american_scientific_journal-3183	83	20	.	.	PUNCT
american_scientific_journal-3183	84	1	the	the	DET
american_scientific_journal-3183	84	2	performance	performance	NOUN
american_scientific_journal-3183	84	3	gap	gap	NOUN
american_scientific_journal-3183	84	4	was	be	AUX
american_scientific_journal-3183	84	5	divided	divide	VERB
american_scientific_journal-3183	84	6	into	into	ADP
american_scientific_journal-3183	84	7	two	two	NUM
american_scientific_journal-3183	84	8	parts	part	NOUN
american_scientific_journal-3183	84	9	:	:	PUNCT
american_scientific_journal-3183	84	10	.	.	PUNCT
american_scientific_journal-3183	85	1	deficiency	deficiency	NOUN
american_scientific_journal-3183	85	2	gap	gap	NOUN
american_scientific_journal-3183	85	3	(	(	PUNCT
american_scientific_journal-3183	85	4	standards	standard	NOUN
american_scientific_journal-3183	85	5	):	):	PUNCT
american_scientific_journal-3183	85	6	the	the	DET
american_scientific_journal-3183	85	7	gap	gap	NOUN
american_scientific_journal-3183	85	8	between	between	ADP
american_scientific_journal-3183	85	9	the	the	DET
american_scientific_journal-3183	85	10	duties	duty	NOUN
american_scientific_journal-3183	85	11	reasonably	reasonably	ADV
american_scientific_journal-3183	85	12	expected	expect	VERB
american_scientific_journal-3183	85	13	by	by	ADP
american_scientific_journal-3183	85	14	the	the	DET
american_scientific_journal-3183	85	15	external	external	ADJ
american_scientific_journal-3183	85	16	auditor	auditor	NOUN
american_scientific_journal-3183	85	17	and	and	CCONJ
american_scientific_journal-3183	85	18	the	the	DET
american_scientific_journal-3183	85	19	duties	duty	NOUN
american_scientific_journal-3183	85	20	of	of	ADP
american_scientific_journal-3183	85	21	the	the	DET
american_scientific_journal-3183	85	22	auditor	auditor	NOUN
american_scientific_journal-3183	85	23	according	accord	VERB
american_scientific_journal-3183	85	24	to	to	ADP
american_scientific_journal-3183	85	25	the	the	DET
american_scientific_journal-3183	85	26	standards	standard	NOUN
american_scientific_journal-3183	85	27	and	and	CCONJ
american_scientific_journal-3183	85	28	publications	publication	NOUN
american_scientific_journal-3183	85	29	of	of	ADP
american_scientific_journal-3183	85	30	the	the	DET
american_scientific_journal-3183	85	31	external	external	ADJ
american_scientific_journal-3183	85	32	audit	audit	NOUN
american_scientific_journal-3183	85	33	profession	profession	NOUN
american_scientific_journal-3183	85	34	.	.	PUNCT
american_scientific_journal-3183	85	35	.	.	PUNCT
american_scientific_journal-3183	86	1	deficiency	deficiency	NOUN
american_scientific_journal-3183	86	2	gap(performance	gap(performance	NOUN
american_scientific_journal-3183	86	3	):	):	PUNCT
american_scientific_journal-3183	86	4	the	the	DET
american_scientific_journal-3183	86	5	gap	gap	NOUN
american_scientific_journal-3183	86	6	between	between	ADP
american_scientific_journal-3183	86	7	the	the	DET
american_scientific_journal-3183	86	8	duties	duty	NOUN
american_scientific_journal-3183	86	9	of	of	ADP
american_scientific_journal-3183	86	10	the	the	DET
american_scientific_journal-3183	86	11	current	current	ADJ
american_scientific_journal-3183	86	12	auditor	auditor	NOUN
american_scientific_journal-3183	86	13	in	in	ADP
american_scientific_journal-3183	86	14	accordance	accordance	NOUN
american_scientific_journal-3183	86	15	with	with	ADP
american_scientific_journal-3183	86	16	the	the	DET
american_scientific_journal-3183	86	17	standards	standard	NOUN
american_scientific_journal-3183	86	18	and	and	CCONJ
american_scientific_journal-3183	86	19	publications	publication	NOUN
american_scientific_journal-3183	86	20	of	of	ADP
american_scientific_journal-3183	86	21	the	the	DET
american_scientific_journal-3183	86	22	external	external	ADJ
american_scientific_journal-3183	86	23	audit	audit	NOUN
american_scientific_journal-3183	86	24	profession	profession	NOUN
american_scientific_journal-3183	86	25	and	and	CCONJ
american_scientific_journal-3183	86	26	the	the	DET
american_scientific_journal-3183	86	27	actual	actual	ADJ
american_scientific_journal-3183	86	28	performance	performance	NOUN
american_scientific_journal-3183	86	29	of	of	ADP
american_scientific_journal-3183	86	30	the	the	DET
american_scientific_journal-3183	86	31	auditor	auditor	NOUN
american_scientific_journal-3183	86	32	.	.	PUNCT
american_scientific_journal-3183	87	1	reasons	reason	NOUN
american_scientific_journal-3183	87	2	for	for	ADP
american_scientific_journal-3183	87	3	the	the	DET
american_scientific_journal-3183	87	4	expectations	expectation	NOUN
american_scientific_journal-3183	87	5	gap	gap	NOUN
american_scientific_journal-3183	87	6	:	:	PUNCT
american_scientific_journal-3183	87	7	some	some	PRON
american_scientific_journal-3183	87	8	see	see	VERB
american_scientific_journal-3183	87	9	it	it	PRON
american_scientific_journal-3183	87	10	as	as	ADP
american_scientific_journal-3183	87	11	one	one	NUM
american_scientific_journal-3183	87	12	of	of	ADP
american_scientific_journal-3183	87	13	the	the	DET
american_scientific_journal-3183	87	14	main	main	ADJ
american_scientific_journal-3183	87	15	reasons	reason	NOUN
american_scientific_journal-3183	87	16	for	for	ADP
american_scientific_journal-3183	87	17	the	the	DET
american_scientific_journal-3183	87	18	forecast	forecast	NOUN
american_scientific_journal-3183	87	19	for	for	ADP
american_scientific_journal-3183	87	20	expectations	expectation	NOUN
american_scientific_journal-3183	87	21	gap	gap	NOUN
american_scientific_journal-3183	87	22	[	[	X
american_scientific_journal-3183	87	23	6	6	NUM
american_scientific_journal-3183	87	24	]	]	PUNCT
american_scientific_journal-3183	87	25	multiple	multiple	ADJ
american_scientific_journal-3183	87	26	expectations	expectation	NOUN
american_scientific_journal-3183	87	27	of	of	ADP
american_scientific_journal-3183	87	28	the	the	DET
american_scientific_journal-3183	87	29	financial	financial	ADJ
american_scientific_journal-3183	87	30	community	community	NOUN
american_scientific_journal-3183	87	31	with	with	ADP
american_scientific_journal-3183	87	32	regard	regard	NOUN
american_scientific_journal-3183	87	33	to	to	ADP
american_scientific_journal-3183	87	34	the	the	DET
american_scientific_journal-3183	87	35	nature	nature	NOUN
american_scientific_journal-3183	87	36	of	of	ADP
american_scientific_journal-3183	87	37	the	the	DET
american_scientific_journal-3183	87	38	audit	audit	NOUN
american_scientific_journal-3183	87	39	and	and	CCONJ
american_scientific_journal-3183	87	40	its	its	PRON
american_scientific_journal-3183	87	41	objectives	objective	NOUN
american_scientific_journal-3183	87	42	and	and	CCONJ
american_scientific_journal-3183	87	43	responsibilities	responsibility	NOUN
american_scientific_journal-3183	87	44	of	of	ADP
american_scientific_journal-3183	87	45	the	the	DET
american_scientific_journal-3183	87	46	auditor	auditor	NOUN
american_scientific_journal-3183	87	47	and	and	CCONJ
american_scientific_journal-3183	87	48	the	the	DET
american_scientific_journal-3183	87	49	standards	standard	NOUN
american_scientific_journal-3183	87	50	of	of	ADP
american_scientific_journal-3183	87	51	auditing	auditing	NOUN
american_scientific_journal-3183	87	52	and	and	CCONJ
american_scientific_journal-3183	87	53	independence	independence	NOUN
american_scientific_journal-3183	87	54	and	and	CCONJ
american_scientific_journal-3183	87	55	the	the	DET
american_scientific_journal-3183	87	56	report	report	NOUN
american_scientific_journal-3183	87	57	of	of	ADP
american_scientific_journal-3183	87	58	the	the	DET
american_scientific_journal-3183	87	59	external	external	ADJ
american_scientific_journal-3183	87	60	auditor	auditor	NOUN
american_scientific_journal-3183	87	61	.	.	PUNCT
american_scientific_journal-3183	88	1	different	different	ADJ
american_scientific_journal-3183	88	2	perceptions	perception	NOUN
american_scientific_journal-3183	88	3	of	of	ADP
american_scientific_journal-3183	88	4	the	the	DET
american_scientific_journal-3183	88	5	actual	actual	ADJ
american_scientific_journal-3183	88	6	performance	performance	NOUN
american_scientific_journal-3183	88	7	of	of	ADP
american_scientific_journal-3183	88	8	auditors	auditor	NOUN
american_scientific_journal-3183	88	9	.	.	PUNCT
american_scientific_journal-3183	89	1	reasonableness	reasonableness	NOUN
american_scientific_journal-3183	89	2	and	and	CCONJ
american_scientific_journal-3183	89	3	unreasonableness	unreasonableness	NOUN
american_scientific_journal-3183	89	4	of	of	ADP
american_scientific_journal-3183	89	5	different	different	ADJ
american_scientific_journal-3183	89	6	perceptions	perception	NOUN
american_scientific_journal-3183	89	7	of	of	ADP
american_scientific_journal-3183	89	8	the	the	DET
american_scientific_journal-3183	89	9	financial	financial	ADJ
american_scientific_journal-3183	89	10	community	community	NOUN
american_scientific_journal-3183	89	11	.	.	PUNCT
american_scientific_journal-3183	90	1	lack	lack	NOUN
american_scientific_journal-3183	90	2	of	of	ADP
american_scientific_journal-3183	90	3	actual	actual	ADJ
american_scientific_journal-3183	90	4	performance	performance	NOUN
american_scientific_journal-3183	90	5	of	of	ADP
american_scientific_journal-3183	90	6	auditors	auditor	NOUN
american_scientific_journal-3183	90	7	.	.	PUNCT
american_scientific_journal-3183	91	1	the	the	DET
american_scientific_journal-3183	91	2	different	different	ADJ
american_scientific_journal-3183	91	3	expectations	expectation	NOUN
american_scientific_journal-3183	91	4	of	of	ADP
american_scientific_journal-3183	91	5	the	the	DET
american_scientific_journal-3183	91	6	financial	financial	ADJ
american_scientific_journal-3183	91	7	community	community	NOUN
american_scientific_journal-3183	91	8	is	be	AUX
american_scientific_journal-3183	91	9	linked	link	VERB
american_scientific_journal-3183	91	10	to	to	ADP
american_scientific_journal-3183	91	11	the	the	DET
american_scientific_journal-3183	91	12	tendencies	tendency	NOUN
american_scientific_journal-3183	91	13	of	of	ADP
american_scientific_journal-3183	91	14	the	the	DET
american_scientific_journal-3183	91	15	owners	owner	NOUN
american_scientific_journal-3183	91	16	of	of	ADP
american_scientific_journal-3183	91	17	these	these	DET
american_scientific_journal-3183	91	18	expectations	expectation	NOUN
american_scientific_journal-3183	91	19	and	and	CCONJ
american_scientific_journal-3183	91	20	tendencies	tendency	NOUN
american_scientific_journal-3183	91	21	,	,	PUNCT
american_scientific_journal-3183	91	22	some	some	PRON
american_scientific_journal-3183	91	23	of	of	ADP
american_scientific_journal-3183	91	24	which	which	PRON
american_scientific_journal-3183	91	25	may	may	AUX
american_scientific_journal-3183	91	26	be	be	AUX
american_scientific_journal-3183	91	27	realistic	realistic	ADJ
american_scientific_journal-3183	91	28	and	and	CCONJ
american_scientific_journal-3183	91	29	some	some	DET
american_scientific_journal-3183	91	30	others	other	NOUN
american_scientific_journal-3183	91	31	unrealistic	unrealistic	ADJ
american_scientific_journal-3183	91	32	.	.	PUNCT
american_scientific_journal-3183	92	1	others	other	NOUN
american_scientific_journal-3183	92	2	believe	believe	VERB
american_scientific_journal-3183	92	3	that	that	SCONJ
american_scientific_journal-3183	92	4	the	the	DET
american_scientific_journal-3183	92	5	reasons	reason	NOUN
american_scientific_journal-3183	92	6	for	for	ADP
american_scientific_journal-3183	92	7	the	the	DET
american_scientific_journal-3183	92	8	expectations	expectation	NOUN
american_scientific_journal-3183	92	9	gap	gap	NOUN
american_scientific_journal-3183	92	10	in	in	ADP
american_scientific_journal-3183	92	11	the	the	DET
american_scientific_journal-3183	92	12	external	external	ADJ
american_scientific_journal-3183	92	13	audit	audit	NOUN
american_scientific_journal-3183	92	14	profession	profession	NOUN
american_scientific_journal-3183	92	15	are	be	AUX
american_scientific_journal-3183	92	16	that	that	SCONJ
american_scientific_journal-3183	92	17	although	although	SCONJ
american_scientific_journal-3183	92	18	the	the	DET
american_scientific_journal-3183	92	19	expression	expression	NOUN
american_scientific_journal-3183	92	20	of	of	ADP
american_scientific_journal-3183	92	21	the	the	DET
american_scientific_journal-3183	92	22	expectations	expectation	NOUN
american_scientific_journal-3183	92	23	gap	gap	NOUN
american_scientific_journal-3183	92	24	is	be	AUX
american_scientific_journal-3183	92	25	common	common	ADJ
american_scientific_journal-3183	92	26	in	in	ADP
american_scientific_journal-3183	92	27	the	the	DET
american_scientific_journal-3183	92	28	external	external	ADJ
american_scientific_journal-3183	92	29	audit	audit	NOUN
american_scientific_journal-3183	92	30	profession	profession	NOUN
american_scientific_journal-3183	92	31	,	,	PUNCT
american_scientific_journal-3183	92	32	the	the	DET
american_scientific_journal-3183	92	33	causes	cause	NOUN
american_scientific_journal-3183	92	34	of	of	ADP
american_scientific_journal-3183	92	35	this	this	DET
american_scientific_journal-3183	92	36	gap	gap	NOUN
american_scientific_journal-3183	92	37	have	have	AUX
american_scientific_journal-3183	92	38	not	not	PART
american_scientific_journal-3183	92	39	been	be	AUX
american_scientific_journal-3183	92	40	conclusively	conclusively	ADV
american_scientific_journal-3183	92	41	agreed	agree	VERB
american_scientific_journal-3183	92	42	upon	upon	SCONJ
american_scientific_journal-3183	92	43	in	in	ADP
american_scientific_journal-3183	92	44	most	most	ADJ
american_scientific_journal-3183	92	45	external	external	ADJ
american_scientific_journal-3183	92	46	audit	audit	NOUN
american_scientific_journal-3183	92	47	literature	literature	NOUN
american_scientific_journal-3183	92	48	,	,	PUNCT
american_scientific_journal-3183	92	49	the	the	DET
american_scientific_journal-3183	92	50	professional	professional	ADJ
american_scientific_journal-3183	92	51	organizations	organization	NOUN
american_scientific_journal-3183	92	52	and	and	CCONJ
american_scientific_journal-3183	92	53	the	the	DET
american_scientific_journal-3183	92	54	role	role	NOUN
american_scientific_journal-3183	92	55	of	of	ADP
american_scientific_journal-3183	92	56	external	external	ADJ
american_scientific_journal-3183	92	57	auditing	auditing	NOUN
american_scientific_journal-3183	92	58	in	in	ADP
american_scientific_journal-3183	92	59	the	the	DET
american_scientific_journal-3183	92	60	community	community	NOUN
american_scientific_journal-3183	92	61	and	and	CCONJ
american_scientific_journal-3183	92	62	the	the	DET
american_scientific_journal-3183	92	63	degree	degree	NOUN
american_scientific_journal-3183	92	64	of	of	ADP
american_scientific_journal-3183	92	65	independence	independence	NOUN
american_scientific_journal-3183	92	66	of	of	ADP
american_scientific_journal-3183	92	67	the	the	DET
american_scientific_journal-3183	92	68	external	external	ADJ
american_scientific_journal-3183	92	69	auditor	auditor	NOUN
american_scientific_journal-3183	92	70	and	and	CCONJ
american_scientific_journal-3183	92	71	his	his	PRON
american_scientific_journal-3183	92	72	responsibility	responsibility	NOUN
american_scientific_journal-3183	92	73	for	for	ADP
american_scientific_journal-3183	92	74	the	the	DET
american_scientific_journal-3183	92	75	discovery	discovery	NOUN
american_scientific_journal-3183	92	76	of	of	ADP
american_scientific_journal-3183	92	77	errors	error	NOUN
american_scientific_journal-3183	92	78	and	and	CCONJ
american_scientific_journal-3183	92	79	fraud	fraud	NOUN
american_scientific_journal-3183	92	80	in	in	ADP
american_scientific_journal-3183	92	81	the	the	DET
american_scientific_journal-3183	92	82	audit	audit	NOUN
american_scientific_journal-3183	92	83	and	and	CCONJ
american_scientific_journal-3183	92	84	the	the	DET
american_scientific_journal-3183	92	85	existence	existence	NOUN
american_scientific_journal-3183	92	86	of	of	ADP
american_scientific_journal-3183	92	87	effective	effective	ADJ
american_scientific_journal-3183	92	88	communication	communication	NOUN
american_scientific_journal-3183	92	89	in	in	ADP
american_scientific_journal-3183	92	90	the	the	DET
american_scientific_journal-3183	92	91	audit	audit	NOUN
american_scientific_journal-3183	92	92	american	american	PROPN
american_scientific_journal-3183	92	93	scientific	scientific	ADJ
american_scientific_journal-3183	92	94	research	research	NOUN
american_scientific_journal-3183	92	95	journal	journal	NOUN
american_scientific_journal-3183	92	96	for	for	ADP
american_scientific_journal-3183	92	97	engineering	engineering	NOUN
american_scientific_journal-3183	92	98	,	,	PUNCT
american_scientific_journal-3183	92	99	technology	technology	NOUN
american_scientific_journal-3183	92	100	,	,	PUNCT
american_scientific_journal-3183	92	101	and	and	CCONJ
american_scientific_journal-3183	92	102	sciences	science	NOUN
american_scientific_journal-3183	92	103	(	(	PUNCT
american_scientific_journal-3183	92	104	asrjets	asrjet	NOUN
american_scientific_journal-3183	92	105	)	)	PUNCT
american_scientific_journal-3183	92	106	(	(	PUNCT
american_scientific_journal-3183	92	107	2017	2017	NUM
american_scientific_journal-3183	92	108	)	)	PUNCT
american_scientific_journal-3183	92	109	volume	volume	NOUN
american_scientific_journal-3183	92	110	33	33	NUM
american_scientific_journal-3183	92	111	,	,	PUNCT
american_scientific_journal-3183	92	112	no	no	DET
american_scientific_journal-3183	92	113	1	1	NUM
american_scientific_journal-3183	92	114	,	,	PUNCT
american_scientific_journal-3183	92	115	pp	pp	ADV
american_scientific_journal-3183	92	116	305	305	NUM
american_scientific_journal-3183	92	117	-	-	SYM
american_scientific_journal-3183	92	118	327	327	NUM
american_scientific_journal-3183	92	119	314	314	NUM
american_scientific_journal-3183	92	120	environment	environment	NOUN
american_scientific_journal-3183	92	121	,	,	PUNCT
american_scientific_journal-3183	92	122	and	and	CCONJ
american_scientific_journal-3183	92	123	we	we	PRON
american_scientific_journal-3183	92	124	divide	divide	VERB
american_scientific_journal-3183	92	125	these	these	DET
american_scientific_journal-3183	92	126	reasons	reason	NOUN
american_scientific_journal-3183	92	127	according	accord	VERB
american_scientific_journal-3183	92	128	to	to	ADP
american_scientific_journal-3183	92	129	the	the	DET
american_scientific_journal-3183	92	130	studies	study	NOUN
american_scientific_journal-3183	92	131	to	to	ADP
american_scientific_journal-3183	92	132	the	the	DET
american_scientific_journal-3183	92	133	reasons	reason	NOUN
american_scientific_journal-3183	92	134	of	of	ADP
american_scientific_journal-3183	92	135	the	the	DET
american_scientific_journal-3183	92	136	profession	profession	NOUN
american_scientific_journal-3183	92	137	of	of	ADP
american_scientific_journal-3183	92	138	accounting	accounting	NOUN
american_scientific_journal-3183	92	139	and	and	CCONJ
american_scientific_journal-3183	92	140	external	external	ADJ
american_scientific_journal-3183	92	141	auditing	auditing	NOUN
american_scientific_journal-3183	92	142	and	and	CCONJ
american_scientific_journal-3183	92	143	other	other	ADJ
american_scientific_journal-3183	92	144	reasons	reason	NOUN
american_scientific_journal-3183	92	145	due	due	ADJ
american_scientific_journal-3183	92	146	to	to	ADP
american_scientific_journal-3183	92	147	users	user	NOUN
american_scientific_journal-3183	92	148	of	of	ADP
american_scientific_journal-3183	92	149	financial	financial	ADJ
american_scientific_journal-3183	92	150	statements	statement	NOUN
american_scientific_journal-3183	92	151	.	.	PUNCT
american_scientific_journal-3183	93	1	the	the	DET
american_scientific_journal-3183	93	2	researcher	researcher	NOUN
american_scientific_journal-3183	93	3	believes	believe	VERB
american_scientific_journal-3183	93	4	that	that	SCONJ
american_scientific_journal-3183	93	5	there	there	PRON
american_scientific_journal-3183	93	6	are	be	VERB
american_scientific_journal-3183	93	7	many	many	ADJ
american_scientific_journal-3183	93	8	factors	factor	NOUN
american_scientific_journal-3183	93	9	that	that	PRON
american_scientific_journal-3183	93	10	affect	affect	VERB
american_scientific_journal-3183	93	11	the	the	DET
american_scientific_journal-3183	93	12	expectations	expectation	NOUN
american_scientific_journal-3183	93	13	gap	gap	NOUN
american_scientific_journal-3183	93	14	,	,	PUNCT
american_scientific_journal-3183	93	15	due	due	ADP
american_scientific_journal-3183	93	16	to	to	ADP
american_scientific_journal-3183	93	17	the	the	DET
american_scientific_journal-3183	93	18	lack	lack	NOUN
american_scientific_journal-3183	93	19	of	of	ADP
american_scientific_journal-3183	93	20	quality	quality	NOUN
american_scientific_journal-3183	93	21	performance	performance	NOUN
american_scientific_journal-3183	93	22	resulting	result	VERB
american_scientific_journal-3183	93	23	from	from	ADP
american_scientific_journal-3183	93	24	the	the	DET
american_scientific_journal-3183	93	25	failure	failure	NOUN
american_scientific_journal-3183	93	26	of	of	ADP
american_scientific_journal-3183	93	27	the	the	DET
american_scientific_journal-3183	93	28	external	external	ADJ
american_scientific_journal-3183	93	29	auditor	auditor	NOUN
american_scientific_journal-3183	93	30	to	to	PART
american_scientific_journal-3183	93	31	carry	carry	VERB
american_scientific_journal-3183	93	32	out	out	ADP
american_scientific_journal-3183	93	33	his	his	PRON
american_scientific_journal-3183	93	34	duties	duty	NOUN
american_scientific_journal-3183	93	35	as	as	SCONJ
american_scientific_journal-3183	93	36	required	require	VERB
american_scientific_journal-3183	93	37	by	by	ADP
american_scientific_journal-3183	93	38	external	external	ADJ
american_scientific_journal-3183	93	39	auditing	auditing	NOUN
american_scientific_journal-3183	93	40	standards	standard	NOUN
american_scientific_journal-3183	93	41	and	and	CCONJ
american_scientific_journal-3183	93	42	the	the	DET
american_scientific_journal-3183	93	43	expectations	expectation	NOUN
american_scientific_journal-3183	93	44	of	of	ADP
american_scientific_journal-3183	93	45	the	the	DET
american_scientific_journal-3183	93	46	financial	financial	ADJ
american_scientific_journal-3183	93	47	community	community	NOUN
american_scientific_journal-3183	93	48	reasonable	reasonable	ADJ
american_scientific_journal-3183	93	49	or	or	CCONJ
american_scientific_journal-3183	93	50	due	due	ADJ
american_scientific_journal-3183	93	51	to	to	ADP
american_scientific_journal-3183	93	52	lack	lack	NOUN
american_scientific_journal-3183	93	53	of	of	ADP
american_scientific_journal-3183	93	54	external	external	ADJ
american_scientific_journal-3183	93	55	auditing	auditing	NOUN
american_scientific_journal-3183	93	56	standards	standard	NOUN
american_scientific_journal-3183	93	57	in	in	ADP
american_scientific_journal-3183	93	58	meeting	meet	VERB
american_scientific_journal-3183	93	59	the	the	DET
american_scientific_journal-3183	93	60	expectations	expectation	NOUN
american_scientific_journal-3183	93	61	of	of	ADP
american_scientific_journal-3183	93	62	society	society	NOUN
american_scientific_journal-3183	93	63	reasonable	reasonable	ADJ
american_scientific_journal-3183	93	64	.	.	PUNCT
american_scientific_journal-3183	94	1	there	there	PRON
american_scientific_journal-3183	94	2	is	be	VERB
american_scientific_journal-3183	94	3	a	a	DET
american_scientific_journal-3183	94	4	gap	gap	NOUN
american_scientific_journal-3183	94	5	in	in	ADP
american_scientific_journal-3183	94	6	expectations	expectation	NOUN
american_scientific_journal-3183	94	7	that	that	PRON
american_scientific_journal-3183	94	8	goes	go	VERB
american_scientific_journal-3183	94	9	back	back	ADV
american_scientific_journal-3183	94	10	to	to	ADP
american_scientific_journal-3183	94	11	the	the	DET
american_scientific_journal-3183	94	12	unreasonable	unreasonable	ADJ
american_scientific_journal-3183	94	13	expectations	expectation	NOUN
american_scientific_journal-3183	94	14	of	of	ADP
american_scientific_journal-3183	94	15	the	the	DET
american_scientific_journal-3183	94	16	financial	financial	ADJ
american_scientific_journal-3183	94	17	community	community	NOUN
american_scientific_journal-3183	94	18	where	where	SCONJ
american_scientific_journal-3183	94	19	their	their	PRON
american_scientific_journal-3183	94	20	expectations	expectation	NOUN
american_scientific_journal-3183	94	21	are	be	AUX
american_scientific_journal-3183	94	22	higher	high	ADJ
american_scientific_journal-3183	94	23	than	than	SCONJ
american_scientific_journal-3183	94	24	the	the	DET
american_scientific_journal-3183	94	25	external	external	ADJ
american_scientific_journal-3183	94	26	auditor	auditor	NOUN
american_scientific_journal-3183	94	27	can	can	AUX
american_scientific_journal-3183	94	28	reasonably	reasonably	ADV
american_scientific_journal-3183	94	29	perform	perform	VERB
american_scientific_journal-3183	94	30	.	.	PUNCT
american_scientific_journal-3183	95	1	in	in	ADP
american_scientific_journal-3183	95	2	light	light	NOUN
american_scientific_journal-3183	95	3	of	of	ADP
american_scientific_journal-3183	95	4	this	this	PRON
american_scientific_journal-3183	95	5	,	,	PUNCT
american_scientific_journal-3183	95	6	we	we	PRON
american_scientific_journal-3183	95	7	believe	believe	VERB
american_scientific_journal-3183	95	8	that	that	SCONJ
american_scientific_journal-3183	95	9	the	the	DET
american_scientific_journal-3183	95	10	professional	professional	ADJ
american_scientific_journal-3183	95	11	organizations	organization	NOUN
american_scientific_journal-3183	95	12	concerned	concern	VERB
american_scientific_journal-3183	95	13	should	should	AUX
american_scientific_journal-3183	95	14	strive	strive	VERB
american_scientific_journal-3183	95	15	to	to	PART
american_scientific_journal-3183	95	16	set	set	VERB
american_scientific_journal-3183	95	17	standards	standard	NOUN
american_scientific_journal-3183	95	18	that	that	PRON
american_scientific_journal-3183	95	19	meet	meet	VERB
american_scientific_journal-3183	95	20	the	the	DET
american_scientific_journal-3183	95	21	reasonable	reasonable	ADJ
american_scientific_journal-3183	95	22	expectations	expectation	NOUN
american_scientific_journal-3183	95	23	of	of	ADP
american_scientific_journal-3183	95	24	the	the	DET
american_scientific_journal-3183	95	25	financial	financial	ADJ
american_scientific_journal-3183	95	26	community	community	NOUN
american_scientific_journal-3183	95	27	and	and	CCONJ
american_scientific_journal-3183	95	28	to	to	PART
american_scientific_journal-3183	95	29	monitor	monitor	VERB
american_scientific_journal-3183	95	30	the	the	DET
american_scientific_journal-3183	95	31	quality	quality	NOUN
american_scientific_journal-3183	95	32	of	of	ADP
american_scientific_journal-3183	95	33	the	the	DET
american_scientific_journal-3183	95	34	external	external	ADJ
american_scientific_journal-3183	95	35	auditor	auditor	NOUN
american_scientific_journal-3183	95	36	's	's	PART
american_scientific_journal-3183	95	37	performance	performance	NOUN
american_scientific_journal-3183	95	38	,	,	PUNCT
american_scientific_journal-3183	95	39	monitor	monitor	VERB
american_scientific_journal-3183	95	40	the	the	DET
american_scientific_journal-3183	95	41	auditor	auditor	NOUN
american_scientific_journal-3183	95	42	's	's	PART
american_scientific_journal-3183	95	43	compliance	compliance	NOUN
american_scientific_journal-3183	95	44	with	with	ADP
american_scientific_journal-3183	95	45	the	the	DET
american_scientific_journal-3183	95	46	standards	standard	NOUN
american_scientific_journal-3183	95	47	of	of	ADP
american_scientific_journal-3183	95	48	professional	professional	ADJ
american_scientific_journal-3183	95	49	conduct	conduct	NOUN
american_scientific_journal-3183	95	50	and	and	CCONJ
american_scientific_journal-3183	95	51	educate	educate	VERB
american_scientific_journal-3183	95	52	the	the	DET
american_scientific_journal-3183	95	53	financial	financial	ADJ
american_scientific_journal-3183	95	54	community	community	NOUN
american_scientific_journal-3183	95	55	through	through	ADP
american_scientific_journal-3183	95	56	publications	publication	NOUN
american_scientific_journal-3183	95	57	and	and	CCONJ
american_scientific_journal-3183	95	58	seminars	seminar	NOUN
american_scientific_journal-3183	95	59	to	to	PART
american_scientific_journal-3183	95	60	inform	inform	VERB
american_scientific_journal-3183	95	61	them	they	PRON
american_scientific_journal-3183	95	62	of	of	ADP
american_scientific_journal-3183	95	63	the	the	DET
american_scientific_journal-3183	95	64	nature	nature	NOUN
american_scientific_journal-3183	95	65	of	of	ADP
american_scientific_journal-3183	95	66	the	the	DET
american_scientific_journal-3183	95	67	external	external	ADJ
american_scientific_journal-3183	95	68	audit	audit	NOUN
american_scientific_journal-3183	95	69	.	.	PUNCT
american_scientific_journal-3183	96	1	with	with	ADP
american_scientific_journal-3183	96	2	regard	regard	NOUN
american_scientific_journal-3183	96	3	to	to	ADP
american_scientific_journal-3183	96	4	the	the	DET
american_scientific_journal-3183	96	5	factors	factor	NOUN
american_scientific_journal-3183	96	6	or	or	CCONJ
american_scientific_journal-3183	96	7	reasons	reason	NOUN
american_scientific_journal-3183	96	8	for	for	ADP
american_scientific_journal-3183	96	9	the	the	DET
american_scientific_journal-3183	96	10	profession	profession	NOUN
american_scientific_journal-3183	96	11	of	of	ADP
american_scientific_journal-3183	96	12	accounting	accounting	NOUN
american_scientific_journal-3183	96	13	and	and	CCONJ
american_scientific_journal-3183	96	14	external	external	ADJ
american_scientific_journal-3183	96	15	auditing	auditing	NOUN
american_scientific_journal-3183	96	16	are	be	AUX
american_scientific_journal-3183	96	17	as	as	SCONJ
american_scientific_journal-3183	96	18	follows	follow	VERB
american_scientific_journal-3183	96	19	:	:	PUNCT
american_scientific_journal-3183	96	20	-lack	-lack	NOUN
american_scientific_journal-3183	96	21	of	of	ADP
american_scientific_journal-3183	96	22	clear	clear	ADJ
american_scientific_journal-3183	96	23	definition	definition	NOUN
american_scientific_journal-3183	96	24	of	of	ADP
american_scientific_journal-3183	96	25	the	the	DET
american_scientific_journal-3183	96	26	role	role	NOUN
american_scientific_journal-3183	96	27	and	and	CCONJ
american_scientific_journal-3183	96	28	responsibilities	responsibility	NOUN
american_scientific_journal-3183	96	29	of	of	ADP
american_scientific_journal-3183	96	30	the	the	DET
american_scientific_journal-3183	96	31	external	external	ADJ
american_scientific_journal-3183	96	32	auditor	auditor	NOUN
american_scientific_journal-3183	96	33	:	:	PUNCT
american_scientific_journal-3183	96	34	this	this	PRON
american_scientific_journal-3183	96	35	is	be	AUX
american_scientific_journal-3183	96	36	one	one	NUM
american_scientific_journal-3183	96	37	of	of	ADP
american_scientific_journal-3183	96	38	the	the	DET
american_scientific_journal-3183	96	39	factors	factor	NOUN
american_scientific_journal-3183	96	40	leading	lead	VERB
american_scientific_journal-3183	96	41	to	to	ADP
american_scientific_journal-3183	96	42	the	the	DET
american_scientific_journal-3183	96	43	expectations	expectation	NOUN
american_scientific_journal-3183	96	44	gap	gap	NOUN
american_scientific_journal-3183	96	45	,	,	PUNCT
american_scientific_journal-3183	96	46	and	and	CCONJ
american_scientific_journal-3183	96	47	it	it	PRON
american_scientific_journal-3183	96	48	is	be	AUX
american_scientific_journal-3183	96	49	often	often	ADV
american_scientific_journal-3183	96	50	one	one	NUM
american_scientific_journal-3183	96	51	of	of	ADP
american_scientific_journal-3183	96	52	the	the	DET
american_scientific_journal-3183	96	53	most	most	ADV
american_scientific_journal-3183	96	54	important	important	ADJ
american_scientific_journal-3183	96	55	reasons	reason	NOUN
american_scientific_journal-3183	96	56	,	,	PUNCT
american_scientific_journal-3183	96	57	and	and	CCONJ
american_scientific_journal-3183	96	58	in	in	ADP
american_scientific_journal-3183	96	59	most	most	ADJ
american_scientific_journal-3183	96	60	cases	case	NOUN
american_scientific_journal-3183	96	61	,	,	PUNCT
american_scientific_journal-3183	96	62	which	which	PRON
american_scientific_journal-3183	96	63	leads	lead	VERB
american_scientific_journal-3183	96	64	to	to	ADP
american_scientific_journal-3183	96	65	the	the	DET
american_scientific_journal-3183	96	66	recourse	recourse	NOUN
american_scientific_journal-3183	96	67	of	of	ADP
american_scientific_journal-3183	96	68	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	96	69	against	against	ADP
american_scientific_journal-3183	96	70	the	the	DET
american_scientific_journal-3183	96	71	external	external	ADJ
american_scientific_journal-3183	96	72	auditors	auditor	NOUN
american_scientific_journal-3183	96	73	.	.	PUNCT
american_scientific_journal-3183	97	1	some	some	PRON
american_scientific_journal-3183	97	2	of	of	ADP
american_scientific_journal-3183	97	3	the	the	DET
american_scientific_journal-3183	97	4	users	user	NOUN
american_scientific_journal-3183	97	5	of	of	ADP
american_scientific_journal-3183	97	6	the	the	DET
american_scientific_journal-3183	97	7	financial	financial	ADJ
american_scientific_journal-3183	97	8	statements	statement	NOUN
american_scientific_journal-3183	97	9	believe	believe	VERB
american_scientific_journal-3183	97	10	that	that	SCONJ
american_scientific_journal-3183	97	11	the	the	DET
american_scientific_journal-3183	97	12	external	external	ADJ
american_scientific_journal-3183	97	13	auditor	auditor	NOUN
american_scientific_journal-3183	97	14	is	be	AUX
american_scientific_journal-3183	97	15	responsible	responsible	ADJ
american_scientific_journal-3183	97	16	for	for	ADP
american_scientific_journal-3183	97	17	preparing	prepare	VERB
american_scientific_journal-3183	97	18	the	the	DET
american_scientific_journal-3183	97	19	audited	audit	VERB
american_scientific_journal-3183	97	20	financial	financial	ADJ
american_scientific_journal-3183	97	21	statements	statement	NOUN
american_scientific_journal-3183	97	22	despite	despite	SCONJ
american_scientific_journal-3183	97	23	the	the	DET
american_scientific_journal-3183	97	24	board	board	NOUN
american_scientific_journal-3183	97	25	of	of	ADP
american_scientific_journal-3183	97	26	auditors	auditor	NOUN
american_scientific_journal-3183	97	27	is	be	AUX
american_scientific_journal-3183	97	28	responsible	responsible	ADJ
american_scientific_journal-3183	97	29	for	for	ADP
american_scientific_journal-3183	97	30	disclosing	disclose	VERB
american_scientific_journal-3183	97	31	the	the	DET
american_scientific_journal-3183	97	32	financial	financial	ADJ
american_scientific_journal-3183	97	33	statements	statement	NOUN
american_scientific_journal-3183	97	34	as	as	SCONJ
american_scientific_journal-3183	97	35	they	they	PRON
american_scientific_journal-3183	97	36	believe	believe	VERB
american_scientific_journal-3183	97	37	that	that	SCONJ
american_scientific_journal-3183	97	38	the	the	DET
american_scientific_journal-3183	97	39	external	external	ADJ
american_scientific_journal-3183	97	40	auditor	auditor	NOUN
american_scientific_journal-3183	97	41	is	be	AUX
american_scientific_journal-3183	97	42	responsible	responsible	ADJ
american_scientific_journal-3183	97	43	for	for	ADP
american_scientific_journal-3183	97	44	the	the	DET
american_scientific_journal-3183	97	45	discovery	discovery	NOUN
american_scientific_journal-3183	97	46	of	of	ADP
american_scientific_journal-3183	97	47	illegal	illegal	ADJ
american_scientific_journal-3183	97	48	acts	act	NOUN
american_scientific_journal-3183	97	49	.	.	PUNCT
american_scientific_journal-3183	98	1	-doubt	-doubt	NOUN
american_scientific_journal-3183	98	2	in	in	ADP
american_scientific_journal-3183	98	3	the	the	DET
american_scientific_journal-3183	98	4	independence	independence	NOUN
american_scientific_journal-3183	98	5	of	of	ADP
american_scientific_journal-3183	98	6	the	the	DET
american_scientific_journal-3183	98	7	external	external	ADJ
american_scientific_journal-3183	98	8	auditor	auditor	NOUN
american_scientific_journal-3183	98	9	:	:	PUNCT
american_scientific_journal-3183	98	10	the	the	DET
american_scientific_journal-3183	98	11	independence	independence	NOUN
american_scientific_journal-3183	98	12	of	of	ADP
american_scientific_journal-3183	98	13	the	the	DET
american_scientific_journal-3183	98	14	external	external	ADJ
american_scientific_journal-3183	98	15	auditor	auditor	NOUN
american_scientific_journal-3183	98	16	is	be	AUX
american_scientific_journal-3183	98	17	the	the	DET
american_scientific_journal-3183	98	18	focus	focus	NOUN
american_scientific_journal-3183	98	19	of	of	ADP
american_scientific_journal-3183	98	20	the	the	DET
american_scientific_journal-3183	98	21	external	external	ADJ
american_scientific_journal-3183	98	22	audit	audit	NOUN
american_scientific_journal-3183	98	23	process	process	NOUN
american_scientific_journal-3183	98	24	,	,	PUNCT
american_scientific_journal-3183	98	25	if	if	SCONJ
american_scientific_journal-3183	98	26	it	it	PRON
american_scientific_journal-3183	98	27	represents	represent	VERB
american_scientific_journal-3183	98	28	a	a	DET
american_scientific_journal-3183	98	29	fundamental	fundamental	ADJ
american_scientific_journal-3183	98	30	principle	principle	NOUN
american_scientific_journal-3183	98	31	in	in	ADP
american_scientific_journal-3183	98	32	the	the	DET
american_scientific_journal-3183	98	33	external	external	ADJ
american_scientific_journal-3183	98	34	auditor	auditor	NOUN
american_scientific_journal-3183	98	35	's	's	PART
american_scientific_journal-3183	98	36	assurance	assurance	NOUN
american_scientific_journal-3183	98	37	process	process	NOUN
american_scientific_journal-3183	98	38	,	,	PUNCT
american_scientific_journal-3183	98	39	and	and	CCONJ
american_scientific_journal-3183	98	40	is	be	AUX
american_scientific_journal-3183	98	41	considered	consider	VERB
american_scientific_journal-3183	98	42	an	an	DET
american_scientific_journal-3183	98	43	important	important	ADJ
american_scientific_journal-3183	98	44	external	external	ADJ
american_scientific_journal-3183	98	45	audit	audit	NOUN
american_scientific_journal-3183	98	46	standard	standard	NOUN
american_scientific_journal-3183	98	47	.	.	PUNCT
american_scientific_journal-3183	99	1	it	it	PRON
american_scientific_journal-3183	99	2	is	be	AUX
american_scientific_journal-3183	99	3	also	also	ADV
american_scientific_journal-3183	99	4	a	a	DET
american_scientific_journal-3183	99	5	source	source	NOUN
american_scientific_journal-3183	99	6	of	of	ADP
american_scientific_journal-3183	99	7	confidence	confidence	NOUN
american_scientific_journal-3183	99	8	for	for	ADP
american_scientific_journal-3183	99	9	the	the	DET
american_scientific_journal-3183	99	10	users	user	NOUN
american_scientific_journal-3183	99	11	of	of	ADP
american_scientific_journal-3183	99	12	the	the	DET
american_scientific_journal-3183	99	13	financial	financial	ADJ
american_scientific_journal-3183	99	14	statements	statement	NOUN
american_scientific_journal-3183	99	15	.	.	PUNCT
american_scientific_journal-3183	100	1	[	[	X
american_scientific_journal-3183	100	2	21	21	NUM
american_scientific_journal-3183	100	3	]	]	PUNCT
american_scientific_journal-3183	100	4	.	.	PUNCT
american_scientific_journal-3183	101	1	the	the	DET
american_scientific_journal-3183	101	2	external	external	ADJ
american_scientific_journal-3183	101	3	auditor	auditor	NOUN
american_scientific_journal-3183	101	4	provides	provide	VERB
american_scientific_journal-3183	101	5	other	other	ADJ
american_scientific_journal-3183	101	6	services	service	NOUN
american_scientific_journal-3183	101	7	besides	besides	SCONJ
american_scientific_journal-3183	101	8	the	the	DET
american_scientific_journal-3183	101	9	audit	audit	NOUN
american_scientific_journal-3183	101	10	function	function	NOUN
american_scientific_journal-3183	101	11	(	(	PUNCT
american_scientific_journal-3183	101	12	administrative	administrative	ADJ
american_scientific_journal-3183	101	13	and	and	CCONJ
american_scientific_journal-3183	101	14	tax	tax	NOUN
american_scientific_journal-3183	101	15	consulting	consulting	NOUN
american_scientific_journal-3183	101	16	)	)	PUNCT
american_scientific_journal-3183	101	17	.	.	PUNCT
american_scientific_journal-3183	102	1	these	these	DET
american_scientific_journal-3183	102	2	services	service	NOUN
american_scientific_journal-3183	102	3	require	require	VERB
american_scientific_journal-3183	102	4	special	special	ADJ
american_scientific_journal-3183	102	5	relationships	relationship	NOUN
american_scientific_journal-3183	102	6	that	that	PRON
american_scientific_journal-3183	102	7	may	may	AUX
american_scientific_journal-3183	102	8	be	be	AUX
american_scientific_journal-3183	102	9	reflected	reflect	VERB
american_scientific_journal-3183	102	10	in	in	ADP
american_scientific_journal-3183	102	11	the	the	DET
american_scientific_journal-3183	102	12	auditor	auditor	NOUN
american_scientific_journal-3183	102	13	's	's	PART
american_scientific_journal-3183	102	14	independence	independence	NOUN
american_scientific_journal-3183	102	15	in	in	ADP
american_scientific_journal-3183	102	16	carrying	carry	VERB
american_scientific_journal-3183	102	17	out	out	ADP
american_scientific_journal-3183	102	18	his	his	PRON
american_scientific_journal-3183	102	19	task	task	NOUN
american_scientific_journal-3183	102	20	.	.	PUNCT
american_scientific_journal-3183	103	1	the	the	DET
american_scientific_journal-3183	103	2	profession	profession	NOUN
american_scientific_journal-3183	103	3	has	have	AUX
american_scientific_journal-3183	103	4	recognized	recognize	VERB
american_scientific_journal-3183	103	5	the	the	DET
american_scientific_journal-3183	103	6	impact	impact	NOUN
american_scientific_journal-3183	103	7	of	of	ADP
american_scientific_journal-3183	103	8	these	these	DET
american_scientific_journal-3183	103	9	services	service	NOUN
american_scientific_journal-3183	103	10	on	on	ADP
american_scientific_journal-3183	103	11	a	a	DET
american_scientific_journal-3183	103	12	neutral	neutral	ADJ
american_scientific_journal-3183	103	13	,	,	PUNCT
american_scientific_journal-3183	103	14	[	[	X
american_scientific_journal-3183	103	15	22	22	NUM
american_scientific_journal-3183	103	16	]	]	PUNCT
american_scientific_journal-3183	103	17	.	.	PUNCT
american_scientific_journal-3183	104	1	there	there	PRON
american_scientific_journal-3183	104	2	are	be	VERB
american_scientific_journal-3183	104	3	also	also	ADV
american_scientific_journal-3183	104	4	some	some	DET
american_scientific_journal-3183	104	5	questions	question	NOUN
american_scientific_journal-3183	104	6	about	about	ADP
american_scientific_journal-3183	104	7	the	the	DET
american_scientific_journal-3183	104	8	impact	impact	NOUN
american_scientific_journal-3183	104	9	of	of	ADP
american_scientific_journal-3183	104	10	competition	competition	NOUN
american_scientific_journal-3183	104	11	between	between	ADP
american_scientific_journal-3183	104	12	external	external	ADJ
american_scientific_journal-3183	104	13	audit	audit	NOUN
american_scientific_journal-3183	104	14	offices	office	NOUN
american_scientific_journal-3183	104	15	on	on	ADP
american_scientific_journal-3183	104	16	customer	customer	NOUN
american_scientific_journal-3183	104	17	access	access	NOUN
american_scientific_journal-3183	104	18	and	and	CCONJ
american_scientific_journal-3183	104	19	fee	fee	NOUN
american_scientific_journal-3183	104	20	pressures	pressure	NOUN
american_scientific_journal-3183	104	21	and	and	CCONJ
american_scientific_journal-3183	104	22	the	the	DET
american_scientific_journal-3183	104	23	attempts	attempt	NOUN
american_scientific_journal-3183	104	24	of	of	ADP
american_scientific_journal-3183	104	25	some	some	DET
american_scientific_journal-3183	104	26	external	external	ADJ
american_scientific_journal-3183	104	27	audit	audit	NOUN
american_scientific_journal-3183	104	28	clients	client	NOUN
american_scientific_journal-3183	104	29	to	to	PART
american_scientific_journal-3183	104	30	obtain	obtain	VERB
american_scientific_journal-3183	104	31	opinions	opinion	NOUN
american_scientific_journal-3183	104	32	in	in	ADP
american_scientific_journal-3183	104	33	support	support	NOUN
american_scientific_journal-3183	104	34	of	of	ADP
american_scientific_journal-3183	104	35	their	their	PRON
american_scientific_journal-3183	104	36	claims	claim	NOUN
american_scientific_journal-3183	104	37	from	from	ADP
american_scientific_journal-3183	104	38	these	these	DET
american_scientific_journal-3183	104	39	offices	office	NOUN
american_scientific_journal-3183	104	40	on	on	ADP
american_scientific_journal-3183	104	41	the	the	DET
american_scientific_journal-3183	104	42	independence	independence	NOUN
american_scientific_journal-3183	104	43	of	of	ADP
american_scientific_journal-3183	104	44	external	external	ADJ
american_scientific_journal-3183	104	45	auditors	auditor	NOUN
american_scientific_journal-3183	104	46	[	[	X
american_scientific_journal-3183	104	47	10	10	NUM
american_scientific_journal-3183	104	48	]	]	PUNCT
american_scientific_journal-3183	104	49	.	.	PUNCT
american_scientific_journal-3183	105	1	-low	-low	PUNCT
american_scientific_journal-3183	105	2	quality	quality	NOUN
american_scientific_journal-3183	105	3	professional	professional	ADJ
american_scientific_journal-3183	105	4	performance	performance	NOUN
american_scientific_journal-3183	105	5	:	:	PUNCT
american_scientific_journal-3183	105	6	a	a	DET
american_scientific_journal-3183	105	7	decrease	decrease	NOUN
american_scientific_journal-3183	105	8	in	in	ADP
american_scientific_journal-3183	105	9	the	the	DET
american_scientific_journal-3183	105	10	quality	quality	NOUN
american_scientific_journal-3183	105	11	of	of	ADP
american_scientific_journal-3183	105	12	professional	professional	ADJ
american_scientific_journal-3183	105	13	performance	performance	NOUN
american_scientific_journal-3183	105	14	increases	increase	VERB
american_scientific_journal-3183	105	15	the	the	DET
american_scientific_journal-3183	105	16	dissatisfaction	dissatisfaction	NOUN
american_scientific_journal-3183	105	17	of	of	ADP
american_scientific_journal-3183	105	18	the	the	DET
american_scientific_journal-3183	105	19	community	community	NOUN
american_scientific_journal-3183	105	20	with	with	ADP
american_scientific_journal-3183	105	21	the	the	DET
american_scientific_journal-3183	105	22	work	work	NOUN
american_scientific_journal-3183	105	23	of	of	ADP
american_scientific_journal-3183	105	24	the	the	DET
american_scientific_journal-3183	105	25	external	external	ADJ
american_scientific_journal-3183	105	26	auditors	auditor	NOUN
american_scientific_journal-3183	105	27	.	.	PUNCT
american_scientific_journal-3183	106	1	this	this	PRON
american_scientific_journal-3183	106	2	leads	lead	VERB
american_scientific_journal-3183	106	3	to	to	ADP
american_scientific_journal-3183	106	4	an	an	DET
american_scientific_journal-3183	106	5	increase	increase	NOUN
american_scientific_journal-3183	106	6	in	in	ADP
american_scientific_journal-3183	106	7	the	the	DET
american_scientific_journal-3183	106	8	expectations	expectation	NOUN
american_scientific_journal-3183	106	9	gap	gap	NOUN
american_scientific_journal-3183	106	10	in	in	ADP
american_scientific_journal-3183	106	11	the	the	DET
american_scientific_journal-3183	106	12	external	external	ADJ
american_scientific_journal-3183	106	13	audit	audit	NOUN
american_scientific_journal-3183	106	14	.	.	PUNCT
american_scientific_journal-3183	107	1	there	there	PRON
american_scientific_journal-3183	107	2	are	be	VERB
american_scientific_journal-3183	107	3	many	many	ADJ
american_scientific_journal-3183	107	4	factors	factor	NOUN
american_scientific_journal-3183	107	5	that	that	PRON
american_scientific_journal-3183	107	6	lead	lead	VERB
american_scientific_journal-3183	107	7	to	to	ADP
american_scientific_journal-3183	107	8	a	a	DET
american_scientific_journal-3183	107	9	decrease	decrease	NOUN
american_scientific_journal-3183	107	10	in	in	ADP
american_scientific_journal-3183	107	11	the	the	DET
american_scientific_journal-3183	107	12	quality	quality	NOUN
american_scientific_journal-3183	107	13	of	of	ADP
american_scientific_journal-3183	107	14	performance	performance	NOUN
american_scientific_journal-3183	107	15	in	in	ADP
american_scientific_journal-3183	107	16	external	external	ADJ
american_scientific_journal-3183	107	17	auditing	auditing	NOUN
american_scientific_journal-3183	107	18	such	such	ADJ
american_scientific_journal-3183	107	19	as	as	ADP
american_scientific_journal-3183	107	20	intense	intense	ADJ
american_scientific_journal-3183	107	21	competition	competition	NOUN
american_scientific_journal-3183	107	22	between	between	ADP
american_scientific_journal-3183	107	23	the	the	DET
american_scientific_journal-3183	107	24	external	external	ADJ
american_scientific_journal-3183	107	25	audit	audit	NOUN
american_scientific_journal-3183	107	26	offices	office	NOUN
american_scientific_journal-3183	107	27	.	.	PUNCT
american_scientific_journal-3183	108	1	in	in	ADP
american_scientific_journal-3183	108	2	a	a	DET
american_scientific_journal-3183	108	3	variety	variety	NOUN
american_scientific_journal-3183	108	4	of	of	ADP
american_scientific_journal-3183	108	5	ways	way	NOUN
american_scientific_journal-3183	108	6	even	even	ADV
american_scientific_journal-3183	108	7	if	if	SCONJ
american_scientific_journal-3183	108	8	it	it	PRON
american_scientific_journal-3183	108	9	violates	violate	VERB
american_scientific_journal-3183	108	10	the	the	DET
american_scientific_journal-3183	108	11	standards	standard	NOUN
american_scientific_journal-3183	108	12	and	and	CCONJ
american_scientific_journal-3183	108	13	is	be	AUX
american_scientific_journal-3183	108	14	american	american	ADJ
american_scientific_journal-3183	108	15	scientific	scientific	ADJ
american_scientific_journal-3183	108	16	research	research	NOUN
american_scientific_journal-3183	108	17	journal	journal	NOUN
american_scientific_journal-3183	108	18	for	for	ADP
american_scientific_journal-3183	108	19	engineering	engineering	NOUN
american_scientific_journal-3183	108	20	,	,	PUNCT
american_scientific_journal-3183	108	21	technology	technology	NOUN
american_scientific_journal-3183	108	22	,	,	PUNCT
american_scientific_journal-3183	108	23	and	and	CCONJ
american_scientific_journal-3183	108	24	sciences	science	NOUN
american_scientific_journal-3183	108	25	(	(	PUNCT
american_scientific_journal-3183	108	26	asrjets	asrjet	NOUN
american_scientific_journal-3183	108	27	)	)	PUNCT
american_scientific_journal-3183	108	28	(	(	PUNCT
american_scientific_journal-3183	108	29	2017	2017	NUM
american_scientific_journal-3183	108	30	)	)	PUNCT
american_scientific_journal-3183	108	31	volume	volume	NOUN
american_scientific_journal-3183	108	32	33	33	NUM
american_scientific_journal-3183	108	33	,	,	PUNCT
american_scientific_journal-3183	108	34	no	no	DET
american_scientific_journal-3183	108	35	1	1	NUM
american_scientific_journal-3183	108	36	,	,	PUNCT
american_scientific_journal-3183	108	37	pp	pp	ADV
american_scientific_journal-3183	108	38	305	305	NUM
american_scientific_journal-3183	108	39	-	-	SYM
american_scientific_journal-3183	108	40	327	327	NUM
american_scientific_journal-3183	108	41	315	315	NUM
american_scientific_journal-3183	108	42	reduced	reduce	VERB
american_scientific_journal-3183	108	43	to	to	ADP
american_scientific_journal-3183	108	44	the	the	DET
american_scientific_journal-3183	108	45	level	level	NOUN
american_scientific_journal-3183	108	46	of	of	ADP
american_scientific_journal-3183	108	47	performance	performance	NOUN
american_scientific_journal-3183	108	48	in	in	ADP
american_scientific_journal-3183	108	49	the	the	DET
american_scientific_journal-3183	108	50	external	external	ADJ
american_scientific_journal-3183	108	51	audit	audit	NOUN
american_scientific_journal-3183	108	52	if	if	SCONJ
american_scientific_journal-3183	108	53	a	a	DET
american_scientific_journal-3183	108	54	gap	gap	NOUN
american_scientific_journal-3183	108	55	is	be	AUX
american_scientific_journal-3183	108	56	generated	generate	VERB
american_scientific_journal-3183	108	57	due	due	ADP
american_scientific_journal-3183	108	58	to	to	ADP
american_scientific_journal-3183	108	59	the	the	DET
american_scientific_journal-3183	108	60	dissatisfaction	dissatisfaction	NOUN
american_scientific_journal-3183	108	61	of	of	ADP
american_scientific_journal-3183	108	62	the	the	DET
american_scientific_journal-3183	108	63	community	community	NOUN
american_scientific_journal-3183	108	64	on	on	ADP
american_scientific_journal-3183	108	65	the	the	DET
american_scientific_journal-3183	108	66	work	work	NOUN
american_scientific_journal-3183	108	67	of	of	ADP
american_scientific_journal-3183	108	68	these	these	DET
american_scientific_journal-3183	108	69	reviewers	reviewer	NOUN
american_scientific_journal-3183	108	70	,	,	PUNCT
american_scientific_journal-3183	108	71	which	which	PRON
american_scientific_journal-3183	108	72	means	mean	VERB
american_scientific_journal-3183	108	73	increasing	increase	VERB
american_scientific_journal-3183	108	74	the	the	DET
american_scientific_journal-3183	108	75	gap	gap	NOUN
american_scientific_journal-3183	108	76	expectations	expectation	NOUN
american_scientific_journal-3183	108	77	.	.	PUNCT
american_scientific_journal-3183	109	1	-lack	-lack	NOUN
american_scientific_journal-3183	109	2	of	of	ADP
american_scientific_journal-3183	109	3	professional	professional	ADJ
american_scientific_journal-3183	109	4	competence	competence	NOUN
american_scientific_journal-3183	109	5	:	:	PUNCT
american_scientific_journal-3183	109	6	that	that	SCONJ
american_scientific_journal-3183	109	7	technical	technical	ADJ
american_scientific_journal-3183	109	8	competence	competence	NOUN
american_scientific_journal-3183	109	9	must	must	AUX
american_scientific_journal-3183	109	10	be	be	AUX
american_scientific_journal-3183	109	11	clearly	clearly	ADV
american_scientific_journal-3183	109	12	defined	define	VERB
american_scientific_journal-3183	109	13	,	,	PUNCT
american_scientific_journal-3183	109	14	including	include	VERB
american_scientific_journal-3183	109	15	lack	lack	NOUN
american_scientific_journal-3183	109	16	of	of	ADP
american_scientific_journal-3183	109	17	care	care	NOUN
american_scientific_journal-3183	109	18	and	and	CCONJ
american_scientific_journal-3183	109	19	lack	lack	NOUN
american_scientific_journal-3183	109	20	of	of	ADP
american_scientific_journal-3183	109	21	knowledge[7	knowledge[7	NOUN
american_scientific_journal-3183	109	22	]	]	PUNCT
american_scientific_journal-3183	109	23	,	,	PUNCT
american_scientific_journal-3183	109	24	as	as	ADV
american_scientific_journal-3183	109	25	well	well	ADV
american_scientific_journal-3183	109	26	as	as	ADP
american_scientific_journal-3183	109	27	lack	lack	NOUN
american_scientific_journal-3183	109	28	of	of	ADP
american_scientific_journal-3183	109	29	experience	experience	NOUN
american_scientific_journal-3183	109	30	.	.	PUNCT
american_scientific_journal-3183	110	1	in	in	ADP
american_scientific_journal-3183	110	2	this	this	DET
american_scientific_journal-3183	110	3	sense	sense	NOUN
american_scientific_journal-3183	110	4	,	,	PUNCT
american_scientific_journal-3183	110	5	it	it	PRON
american_scientific_journal-3183	110	6	is	be	AUX
american_scientific_journal-3183	110	7	difficult	difficult	ADJ
american_scientific_journal-3183	110	8	to	to	PART
american_scientific_journal-3183	110	9	separate	separate	VERB
american_scientific_journal-3183	110	10	professional	professional	ADJ
american_scientific_journal-3183	110	11	competence	competence	NOUN
american_scientific_journal-3183	110	12	from	from	ADP
american_scientific_journal-3183	110	13	independence	independence	NOUN
american_scientific_journal-3183	110	14	as	as	ADP
american_scientific_journal-3183	110	15	two	two	NUM
american_scientific_journal-3183	110	16	main	main	ADJ
american_scientific_journal-3183	110	17	pillars	pillar	NOUN
american_scientific_journal-3183	110	18	of	of	ADP
american_scientific_journal-3183	110	19	external	external	ADJ
american_scientific_journal-3183	110	20	auditing	auditing	NOUN
american_scientific_journal-3183	110	21	and	and	CCONJ
american_scientific_journal-3183	110	22	the	the	DET
american_scientific_journal-3183	110	23	two	two	NUM
american_scientific_journal-3183	110	24	main	main	ADJ
american_scientific_journal-3183	110	25	reasons	reason	NOUN
american_scientific_journal-3183	110	26	for	for	ADP
american_scientific_journal-3183	110	27	its	its	PRON
american_scientific_journal-3183	110	28	existence	existence	NOUN
american_scientific_journal-3183	110	29	,	,	PUNCT
american_scientific_journal-3183	110	30	considering	consider	VERB
american_scientific_journal-3183	110	31	that	that	SCONJ
american_scientific_journal-3183	110	32	professional	professional	ADJ
american_scientific_journal-3183	110	33	competence	competence	NOUN
american_scientific_journal-3183	110	34	is	be	AUX
american_scientific_journal-3183	110	35	always	always	ADV
american_scientific_journal-3183	110	36	assumed	assume	VERB
american_scientific_journal-3183	110	37	by	by	ADP
american_scientific_journal-3183	110	38	auditors	auditor	NOUN
american_scientific_journal-3183	110	39	.	.	PUNCT
american_scientific_journal-3183	111	1	supposedly	supposedly	ADV
american_scientific_journal-3183	111	2	,	,	PUNCT
american_scientific_journal-3183	111	3	there	there	PRON
american_scientific_journal-3183	111	4	are	be	VERB
american_scientific_journal-3183	111	5	many	many	ADJ
american_scientific_journal-3183	111	6	criticisms	criticism	NOUN
american_scientific_journal-3183	111	7	directed	direct	VERB
american_scientific_journal-3183	111	8	at	at	ADP
american_scientific_journal-3183	111	9	external	external	ADJ
american_scientific_journal-3183	111	10	auditors	auditor	NOUN
american_scientific_journal-3183	111	11	.	.	PUNCT
american_scientific_journal-3183	112	1	that	that	SCONJ
american_scientific_journal-3183	112	2	they	they	PRON
american_scientific_journal-3183	112	3	are	be	AUX
american_scientific_journal-3183	112	4	working	work	VERB
american_scientific_journal-3183	112	5	in	in	ADP
american_scientific_journal-3183	112	6	areas	area	NOUN
american_scientific_journal-3183	112	7	where	where	SCONJ
american_scientific_journal-3183	112	8	there	there	PRON
american_scientific_journal-3183	112	9	is	be	VERB
american_scientific_journal-3183	112	10	insufficient	insufficient	ADJ
american_scientific_journal-3183	112	11	scientific	scientific	ADJ
american_scientific_journal-3183	112	12	qualification	qualification	NOUN
american_scientific_journal-3183	112	13	or	or	CCONJ
american_scientific_journal-3183	112	14	training	training	NOUN
american_scientific_journal-3183	112	15	to	to	PART
american_scientific_journal-3183	112	16	do	do	VERB
american_scientific_journal-3183	112	17	so	so	ADV
american_scientific_journal-3183	112	18	[	[	X
american_scientific_journal-3183	112	19	14	14	NUM
american_scientific_journal-3183	112	20	]	]	SYM
american_scientific_journal-3183	112	21	-shortcomings	-shortcoming	NOUN
american_scientific_journal-3183	112	22	in	in	ADP
american_scientific_journal-3183	112	23	published	publish	VERB
american_scientific_journal-3183	112	24	financial	financial	ADJ
american_scientific_journal-3183	112	25	reports	report	NOUN
american_scientific_journal-3183	112	26	:	:	PUNCT
american_scientific_journal-3183	112	27	the	the	DET
american_scientific_journal-3183	112	28	lack	lack	NOUN
american_scientific_journal-3183	112	29	of	of	ADP
american_scientific_journal-3183	112	30	disclosure	disclosure	NOUN
american_scientific_journal-3183	112	31	in	in	ADP
american_scientific_journal-3183	112	32	the	the	DET
american_scientific_journal-3183	112	33	reports	report	NOUN
american_scientific_journal-3183	112	34	of	of	ADP
american_scientific_journal-3183	112	35	all	all	DET
american_scientific_journal-3183	112	36	matters	matter	NOUN
american_scientific_journal-3183	112	37	that	that	PRON
american_scientific_journal-3183	112	38	are	be	AUX
american_scientific_journal-3183	112	39	important	important	ADJ
american_scientific_journal-3183	112	40	and	and	CCONJ
american_scientific_journal-3183	112	41	necessary	necessary	ADJ
american_scientific_journal-3183	112	42	to	to	ADP
american_scientific_journal-3183	112	43	the	the	DET
american_scientific_journal-3183	112	44	users	user	NOUN
american_scientific_journal-3183	112	45	of	of	ADP
american_scientific_journal-3183	112	46	the	the	DET
american_scientific_journal-3183	112	47	financial	financial	ADJ
american_scientific_journal-3183	112	48	statements	statement	NOUN
american_scientific_journal-3183	112	49	is	be	AUX
american_scientific_journal-3183	112	50	a	a	DET
american_scientific_journal-3183	112	51	cause	cause	NOUN
american_scientific_journal-3183	112	52	for	for	ADP
american_scientific_journal-3183	112	53	the	the	DET
american_scientific_journal-3183	112	54	expectations	expectation	NOUN
american_scientific_journal-3183	112	55	gap	gap	NOUN
american_scientific_journal-3183	112	56	in	in	ADP
american_scientific_journal-3183	112	57	the	the	DET
american_scientific_journal-3183	112	58	external	external	ADJ
american_scientific_journal-3183	112	59	audit	audit	NOUN
american_scientific_journal-3183	112	60	,	,	PUNCT
american_scientific_journal-3183	112	61	although	although	SCONJ
american_scientific_journal-3183	112	62	this	this	DET
american_scientific_journal-3183	112	63	factor	factor	NOUN
american_scientific_journal-3183	112	64	is	be	AUX
american_scientific_journal-3183	112	65	linked	link	VERB
american_scientific_journal-3183	112	66	to	to	ADP
american_scientific_journal-3183	112	67	accounting	accounting	NOUN
american_scientific_journal-3183	112	68	and	and	CCONJ
american_scientific_journal-3183	112	69	financial	financial	ADJ
american_scientific_journal-3183	112	70	reporting	reporting	NOUN
american_scientific_journal-3183	112	71	instead	instead	ADV
american_scientific_journal-3183	112	72	of	of	ADP
american_scientific_journal-3183	112	73	external	external	ADJ
american_scientific_journal-3183	112	74	audit	audit	NOUN
american_scientific_journal-3183	112	75	.	.	PUNCT
american_scientific_journal-3183	113	1	the	the	DET
american_scientific_journal-3183	113	2	controversy	controversy	NOUN
american_scientific_journal-3183	113	3	has	have	AUX
american_scientific_journal-3183	113	4	been	be	AUX
american_scientific_journal-3183	113	5	raised	raise	VERB
american_scientific_journal-3183	113	6	since	since	SCONJ
american_scientific_journal-3183	113	7	the	the	DET
american_scientific_journal-3183	113	8	mid	mid	NOUN
american_scientific_journal-3183	113	9	-	-	NOUN
american_scientific_journal-3183	113	10	seventies	seventy	NOUN
american_scientific_journal-3183	113	11	to	to	ADP
american_scientific_journal-3183	113	12	the	the	DET
american_scientific_journal-3183	113	13	present	present	ADJ
american_scientific_journal-3183	113	14	day	day	NOUN
american_scientific_journal-3183	113	15	about	about	ADP
american_scientific_journal-3183	113	16	the	the	DET
american_scientific_journal-3183	113	17	purpose	purpose	NOUN
american_scientific_journal-3183	113	18	of	of	ADP
american_scientific_journal-3183	113	19	the	the	DET
american_scientific_journal-3183	113	20	accounting	accounting	NOUN
american_scientific_journal-3183	113	21	reports	report	NOUN
american_scientific_journal-3183	113	22	and	and	CCONJ
american_scientific_journal-3183	113	23	what	what	PRON
american_scientific_journal-3183	113	24	is	be	AUX
american_scientific_journal-3183	113	25	the	the	DET
american_scientific_journal-3183	113	26	party	party	NOUN
american_scientific_journal-3183	113	27	that	that	PRON
american_scientific_journal-3183	113	28	is	be	AUX
american_scientific_journal-3183	113	29	for	for	ADP
american_scientific_journal-3183	113	30	which	which	PRON
american_scientific_journal-3183	113	31	the	the	DET
american_scientific_journal-3183	113	32	investor	investor	NOUN
american_scientific_journal-3183	113	33	or	or	CCONJ
american_scientific_journal-3183	113	34	is	be	AUX
american_scientific_journal-3183	113	35	it	it	PRON
american_scientific_journal-3183	113	36	that	that	SCONJ
american_scientific_journal-3183	113	37	these	these	DET
american_scientific_journal-3183	113	38	reports	report	NOUN
american_scientific_journal-3183	113	39	should	should	AUX
american_scientific_journal-3183	113	40	be	be	AUX
american_scientific_journal-3183	113	41	prepared	prepare	VERB
american_scientific_journal-3183	113	42	for	for	SCONJ
american_scientific_journal-3183	113	43	all	all	DET
american_scientific_journal-3183	113	44	users	user	NOUN
american_scientific_journal-3183	113	45	to	to	PART
american_scientific_journal-3183	113	46	serve	serve	VERB
american_scientific_journal-3183	113	47	all	all	DET
american_scientific_journal-3183	113	48	investors	investor	NOUN
american_scientific_journal-3183	113	49	,	,	PUNCT
american_scientific_journal-3183	113	50	suppliers	supplier	NOUN
american_scientific_journal-3183	113	51	and	and	CCONJ
american_scientific_journal-3183	113	52	customers	customer	NOUN
american_scientific_journal-3183	113	53	to	to	ADP
american_scientific_journal-3183	113	54	the	the	DET
american_scientific_journal-3183	113	55	fact	fact	NOUN
american_scientific_journal-3183	113	56	that	that	SCONJ
american_scientific_journal-3183	113	57	the	the	DET
american_scientific_journal-3183	113	58	enterprise	enterprise	NOUN
american_scientific_journal-3183	113	59	group	group	NOUN
american_scientific_journal-3183	113	60	of	of	ADP
american_scientific_journal-3183	113	61	individuals	individual	NOUN
american_scientific_journal-3183	113	62	interact	interact	VERB
american_scientific_journal-3183	113	63	with	with	ADP
american_scientific_journal-3183	113	64	each	each	DET
american_scientific_journal-3183	113	65	other	other	ADJ
american_scientific_journal-3183	113	66	to	to	PART
american_scientific_journal-3183	113	67	perform	perform	VERB
american_scientific_journal-3183	113	68	better	well	ADV
american_scientific_journal-3183	113	69	or	or	CCONJ
american_scientific_journal-3183	113	70	the	the	DET
american_scientific_journal-3183	113	71	development	development	NOUN
american_scientific_journal-3183	113	72	of	of	ADP
american_scientific_journal-3183	113	73	these	these	DET
american_scientific_journal-3183	113	74	reports	report	NOUN
american_scientific_journal-3183	113	75	and	and	CCONJ
american_scientific_journal-3183	113	76	all	all	DET
american_scientific_journal-3183	113	77	members	member	NOUN
american_scientific_journal-3183	113	78	of	of	ADP
american_scientific_journal-3183	113	79	society	society	NOUN
american_scientific_journal-3183	113	80	as	as	ADP
american_scientific_journal-3183	113	81	a	a	DET
american_scientific_journal-3183	113	82	enterprise	enterprise	NOUN
american_scientific_journal-3183	113	83	are	be	AUX
american_scientific_journal-3183	113	84	part	part	NOUN
american_scientific_journal-3183	113	85	of	of	ADP
american_scientific_journal-3183	113	86	this	this	DET
american_scientific_journal-3183	113	87	society	society	NOUN
american_scientific_journal-3183	113	88	and	and	CCONJ
american_scientific_journal-3183	113	89	should	should	AUX
american_scientific_journal-3183	113	90	disclose	disclose	VERB
american_scientific_journal-3183	113	91	reports	report	NOUN
american_scientific_journal-3183	113	92	on	on	ADP
american_scientific_journal-3183	113	93	the	the	DET
american_scientific_journal-3183	113	94	extent	extent	NOUN
american_scientific_journal-3183	113	95	of	of	ADP
american_scientific_journal-3183	113	96	the	the	DET
american_scientific_journal-3183	113	97	organization	organization	NOUN
american_scientific_journal-3183	113	98	's	's	PART
american_scientific_journal-3183	113	99	contribution	contribution	NOUN
american_scientific_journal-3183	113	100	to	to	ADP
american_scientific_journal-3183	113	101	society	society	NOUN
american_scientific_journal-3183	113	102	.	.	PUNCT
american_scientific_journal-3183	114	1	-the	-the	DET
american_scientific_journal-3183	114	2	extent	extent	NOUN
american_scientific_journal-3183	114	3	of	of	ADP
american_scientific_journal-3183	114	4	the	the	DET
american_scientific_journal-3183	114	5	external	external	ADJ
american_scientific_journal-3183	114	6	auditor	auditor	NOUN
american_scientific_journal-3183	114	7	's	's	PART
american_scientific_journal-3183	114	8	responsibility	responsibility	NOUN
american_scientific_journal-3183	114	9	for	for	ADP
american_scientific_journal-3183	114	10	detecting	detect	VERB
american_scientific_journal-3183	114	11	fraud	fraud	NOUN
american_scientific_journal-3183	114	12	and	and	CCONJ
american_scientific_journal-3183	114	13	errors	error	NOUN
american_scientific_journal-3183	114	14	:	:	PUNCT
american_scientific_journal-3183	114	15	the	the	DET
american_scientific_journal-3183	114	16	external	external	ADJ
american_scientific_journal-3183	114	17	auditor	auditor	NOUN
american_scientific_journal-3183	114	18	's	's	PART
american_scientific_journal-3183	114	19	responsibility	responsibility	NOUN
american_scientific_journal-3183	114	20	for	for	ADP
american_scientific_journal-3183	114	21	the	the	DET
american_scientific_journal-3183	114	22	detection	detection	NOUN
american_scientific_journal-3183	114	23	of	of	ADP
american_scientific_journal-3183	114	24	fraud	fraud	NOUN
american_scientific_journal-3183	114	25	,	,	PUNCT
american_scientific_journal-3183	114	26	mistakes	mistake	NOUN
american_scientific_journal-3183	114	27	and	and	CCONJ
american_scientific_journal-3183	114	28	unlawful	unlawful	ADJ
american_scientific_journal-3183	114	29	behaviors	behavior	NOUN
american_scientific_journal-3183	114	30	is	be	AUX
american_scientific_journal-3183	114	31	a	a	DET
american_scientific_journal-3183	114	32	component	component	NOUN
american_scientific_journal-3183	114	33	of	of	ADP
american_scientific_journal-3183	114	34	the	the	DET
american_scientific_journal-3183	114	35	external	external	ADJ
american_scientific_journal-3183	114	36	audit	audit	NOUN
american_scientific_journal-3183	114	37	gap	gap	NOUN
american_scientific_journal-3183	114	38	,	,	PUNCT
american_scientific_journal-3183	114	39	which	which	PRON
american_scientific_journal-3183	114	40	is	be	AUX
american_scientific_journal-3183	114	41	one	one	NUM
american_scientific_journal-3183	114	42	of	of	ADP
american_scientific_journal-3183	114	43	the	the	DET
american_scientific_journal-3183	114	44	most	most	ADV
american_scientific_journal-3183	114	45	controversial	controversial	ADJ
american_scientific_journal-3183	114	46	areas	area	NOUN
american_scientific_journal-3183	114	47	of	of	ADP
american_scientific_journal-3183	114	48	external	external	ADJ
american_scientific_journal-3183	114	49	audit	audit	NOUN
american_scientific_journal-3183	114	50	.	.	PUNCT
american_scientific_journal-3183	115	1	financial	financial	ADJ
american_scientific_journal-3183	115	2	information	information	NOUN
american_scientific_journal-3183	115	3	users	user	NOUN
american_scientific_journal-3183	115	4	believe	believe	VERB
american_scientific_journal-3183	115	5	that	that	SCONJ
american_scientific_journal-3183	115	6	the	the	DET
american_scientific_journal-3183	115	7	external	external	ADJ
american_scientific_journal-3183	115	8	auditor	auditor	NOUN
american_scientific_journal-3183	115	9	should	should	AUX
american_scientific_journal-3183	115	10	detect	detect	VERB
american_scientific_journal-3183	115	11	all	all	DET
american_scientific_journal-3183	115	12	significant	significant	ADJ
american_scientific_journal-3183	115	13	fraud	fraud	NOUN
american_scientific_journal-3183	115	14	and	and	CCONJ
american_scientific_journal-3183	115	15	illegal	illegal	ADJ
american_scientific_journal-3183	115	16	actions	action	NOUN
american_scientific_journal-3183	115	17	.	.	PUNCT
american_scientific_journal-3183	116	1	is	be	AUX
american_scientific_journal-3183	116	2	not	not	PART
american_scientific_journal-3183	116	3	the	the	DET
american_scientific_journal-3183	116	4	primary	primary	ADJ
american_scientific_journal-3183	116	5	objective	objective	NOUN
american_scientific_journal-3183	116	6	of	of	ADP
american_scientific_journal-3183	116	7	the	the	DET
american_scientific_journal-3183	116	8	external	external	ADJ
american_scientific_journal-3183	116	9	audit	audit	NOUN
american_scientific_journal-3183	116	10	.	.	PUNCT
american_scientific_journal-3183	117	1	the	the	DET
american_scientific_journal-3183	117	2	existence	existence	NOUN
american_scientific_journal-3183	117	3	of	of	ADP
american_scientific_journal-3183	117	4	the	the	DET
american_scientific_journal-3183	117	5	element	element	NOUN
american_scientific_journal-3183	117	6	of	of	ADP
american_scientific_journal-3183	117	7	error	error	NOUN
american_scientific_journal-3183	117	8	and	and	CCONJ
american_scientific_journal-3183	117	9	fraud	fraud	NOUN
american_scientific_journal-3183	117	10	is	be	AUX
american_scientific_journal-3183	117	11	related	relate	VERB
american_scientific_journal-3183	117	12	to	to	ADP
american_scientific_journal-3183	117	13	the	the	DET
american_scientific_journal-3183	117	14	importance	importance	NOUN
american_scientific_journal-3183	117	15	of	of	ADP
american_scientific_journal-3183	117	16	the	the	DET
american_scientific_journal-3183	117	17	element	element	NOUN
american_scientific_journal-3183	117	18	and	and	CCONJ
american_scientific_journal-3183	117	19	its	its	PRON
american_scientific_journal-3183	117	20	impact	impact	NOUN
american_scientific_journal-3183	117	21	on	on	ADP
american_scientific_journal-3183	117	22	decisions	decision	NOUN
american_scientific_journal-3183	117	23	for	for	ADP
american_scientific_journal-3183	117	24	users	user	NOUN
american_scientific_journal-3183	117	25	of	of	ADP
american_scientific_journal-3183	117	26	financial	financial	ADJ
american_scientific_journal-3183	117	27	information	information	NOUN
american_scientific_journal-3183	117	28	.	.	PUNCT
american_scientific_journal-3183	118	1	if	if	SCONJ
american_scientific_journal-3183	118	2	the	the	DET
american_scientific_journal-3183	118	3	element	element	NOUN
american_scientific_journal-3183	118	4	is	be	AUX
american_scientific_journal-3183	118	5	important	important	ADJ
american_scientific_journal-3183	118	6	and	and	CCONJ
american_scientific_journal-3183	118	7	affects	affect	VERB
american_scientific_journal-3183	118	8	the	the	DET
american_scientific_journal-3183	118	9	decisions	decision	NOUN
american_scientific_journal-3183	118	10	,	,	PUNCT
american_scientific_journal-3183	118	11	as	as	ADP
american_scientific_journal-3183	118	12	such	such	ADJ
american_scientific_journal-3183	118	13	,	,	PUNCT
american_scientific_journal-3183	118	14	if	if	SCONJ
american_scientific_journal-3183	118	15	this	this	DET
american_scientific_journal-3183	118	16	element	element	NOUN
american_scientific_journal-3183	118	17	is	be	AUX
american_scientific_journal-3183	118	18	not	not	PART
american_scientific_journal-3183	118	19	so	so	ADV
american_scientific_journal-3183	118	20	important	important	ADJ
american_scientific_journal-3183	118	21	that	that	SCONJ
american_scientific_journal-3183	118	22	it	it	PRON
american_scientific_journal-3183	118	23	does	do	AUX
american_scientific_journal-3183	118	24	not	not	PART
american_scientific_journal-3183	118	25	affect	affect	VERB
american_scientific_journal-3183	118	26	the	the	DET
american_scientific_journal-3183	118	27	decisions	decision	NOUN
american_scientific_journal-3183	118	28	,	,	PUNCT
american_scientific_journal-3183	118	29	it	it	PRON
american_scientific_journal-3183	118	30	is	be	AUX
american_scientific_journal-3183	118	31	not	not	PART
american_scientific_journal-3183	118	32	considered	consider	VERB
american_scientific_journal-3183	118	33	a	a	DET
american_scientific_journal-3183	118	34	priority	priority	NOUN
american_scientific_journal-3183	118	35	for	for	ADP
american_scientific_journal-3183	118	36	the	the	DET
american_scientific_journal-3183	118	37	performance	performance	NOUN
american_scientific_journal-3183	118	38	of	of	ADP
american_scientific_journal-3183	118	39	the	the	DET
american_scientific_journal-3183	118	40	external	external	ADJ
american_scientific_journal-3183	118	41	auditor	auditor	NOUN
american_scientific_journal-3183	118	42	.	.	PUNCT
american_scientific_journal-3183	119	1	on	on	ADP
american_scientific_journal-3183	119	2	this	this	DET
american_scientific_journal-3183	119	3	basis	basis	NOUN
american_scientific_journal-3183	119	4	,	,	PUNCT
american_scientific_journal-3183	119	5	the	the	DET
american_scientific_journal-3183	119	6	narrowing	narrowing	NOUN
american_scientific_journal-3183	119	7	of	of	ADP
american_scientific_journal-3183	119	8	the	the	DET
american_scientific_journal-3183	119	9	expectations	expectation	NOUN
american_scientific_journal-3183	119	10	gap	gap	NOUN
american_scientific_journal-3183	119	11	should	should	AUX
american_scientific_journal-3183	119	12	be	be	AUX
american_scientific_journal-3183	119	13	done	do	VERB
american_scientific_journal-3183	119	14	by	by	ADP
american_scientific_journal-3183	119	15	trying	try	VERB
american_scientific_journal-3183	119	16	to	to	PART
american_scientific_journal-3183	119	17	eliminate	eliminate	VERB
american_scientific_journal-3183	119	18	their	their	PRON
american_scientific_journal-3183	119	19	causes	cause	NOUN
american_scientific_journal-3183	119	20	by	by	ADP
american_scientific_journal-3183	119	21	relying	rely	VERB
american_scientific_journal-3183	119	22	on	on	ADP
american_scientific_journal-3183	119	23	the	the	DET
american_scientific_journal-3183	119	24	criteria	criterion	NOUN
american_scientific_journal-3183	119	25	that	that	PRON
american_scientific_journal-3183	119	26	guide	guide	VERB
american_scientific_journal-3183	119	27	and	and	CCONJ
american_scientific_journal-3183	119	28	identify	identify	VERB
american_scientific_journal-3183	119	29	errors	error	NOUN
american_scientific_journal-3183	119	30	and	and	CCONJ
american_scientific_journal-3183	119	31	their	their	PRON
american_scientific_journal-3183	119	32	degree	degree	NOUN
american_scientific_journal-3183	119	33	of	of	ADP
american_scientific_journal-3183	119	34	importance	importance	NOUN
american_scientific_journal-3183	119	35	.	.	PUNCT
american_scientific_journal-3183	120	1	opinions	opinion	NOUN
american_scientific_journal-3183	120	2	of	of	ADP
american_scientific_journal-3183	120	3	users	user	NOUN
american_scientific_journal-3183	120	4	of	of	ADP
american_scientific_journal-3183	120	5	the	the	DET
american_scientific_journal-3183	120	6	financial	financial	ADJ
american_scientific_journal-3183	120	7	statements	statement	NOUN
american_scientific_journal-3183	120	8	[	[	X
american_scientific_journal-3183	120	9	16	16	NUM
american_scientific_journal-3183	120	10	]	]	PUNCT
american_scientific_journal-3183	120	11	.	.	PUNCT
american_scientific_journal-3183	121	1	-extent	-extent	NOUN
american_scientific_journal-3183	121	2	of	of	ADP
american_scientific_journal-3183	121	3	external	external	ADJ
american_scientific_journal-3183	121	4	auditor	auditor	NOUN
american_scientific_journal-3183	121	5	's	's	PART
american_scientific_journal-3183	121	6	responsibility	responsibility	NOUN
american_scientific_journal-3183	121	7	for	for	ADP
american_scientific_journal-3183	121	8	illegal	illegal	ADJ
american_scientific_journal-3183	121	9	conduct	conduct	NOUN
american_scientific_journal-3183	121	10	:	:	PUNCT
american_scientific_journal-3183	121	11	the	the	DET
american_scientific_journal-3183	121	12	users	user	NOUN
american_scientific_journal-3183	121	13	of	of	ADP
american_scientific_journal-3183	121	14	the	the	DET
american_scientific_journal-3183	121	15	financial	financial	ADJ
american_scientific_journal-3183	121	16	statements	statement	NOUN
american_scientific_journal-3183	121	17	expect	expect	VERB
american_scientific_journal-3183	121	18	that	that	SCONJ
american_scientific_journal-3183	121	19	the	the	DET
american_scientific_journal-3183	121	20	external	external	ADJ
american_scientific_journal-3183	121	21	auditor	auditor	NOUN
american_scientific_journal-3183	121	22	is	be	AUX
american_scientific_journal-3183	121	23	responsible	responsible	ADJ
american_scientific_journal-3183	121	24	for	for	ADP
american_scientific_journal-3183	121	25	the	the	DET
american_scientific_journal-3183	121	26	detection	detection	NOUN
american_scientific_journal-3183	121	27	of	of	ADP
american_scientific_journal-3183	121	28	all	all	DET
american_scientific_journal-3183	121	29	illegal	illegal	ADJ
american_scientific_journal-3183	121	30	actions	action	NOUN
american_scientific_journal-3183	121	31	during	during	ADP
american_scientific_journal-3183	121	32	the	the	DET
american_scientific_journal-3183	121	33	performance	performance	NOUN
american_scientific_journal-3183	121	34	of	of	ADP
american_scientific_journal-3183	121	35	the	the	DET
american_scientific_journal-3183	121	36	audit	audit	NOUN
american_scientific_journal-3183	121	37	function	function	NOUN
american_scientific_journal-3183	121	38	and	and	CCONJ
american_scientific_journal-3183	121	39	this	this	DET
american_scientific_journal-3183	121	40	expectation	expectation	NOUN
american_scientific_journal-3183	121	41	is	be	AUX
american_scientific_journal-3183	121	42	created	create	VERB
american_scientific_journal-3183	121	43	for	for	ADP
american_scientific_journal-3183	121	44	the	the	DET
american_scientific_journal-3183	121	45	expectation	expectation	NOUN
american_scientific_journal-3183	121	46	gap	gap	NOUN
american_scientific_journal-3183	121	47	as	as	SCONJ
american_scientific_journal-3183	121	48	the	the	DET
american_scientific_journal-3183	121	49	external	external	ADJ
american_scientific_journal-3183	121	50	auditor	auditor	NOUN
american_scientific_journal-3183	121	51	is	be	AUX
american_scientific_journal-3183	121	52	linked	link	VERB
american_scientific_journal-3183	121	53	to	to	ADP
american_scientific_journal-3183	121	54	the	the	DET
american_scientific_journal-3183	121	55	liability	liability	NOUN
american_scientific_journal-3183	121	56	parameters	parameter	NOUN
american_scientific_journal-3183	121	57	under	under	ADP
american_scientific_journal-3183	121	58	the	the	DET
american_scientific_journal-3183	121	59	parameters	parameter	NOUN
american_scientific_journal-3183	121	60	of	of	ADP
american_scientific_journal-3183	121	61	his	his	PRON
american_scientific_journal-3183	121	62	work	work	NOUN
american_scientific_journal-3183	121	63	by	by	ADP
american_scientific_journal-3183	121	64	taking	take	VERB
american_scientific_journal-3183	121	65	reasonable	reasonable	ADJ
american_scientific_journal-3183	121	66	care	care	NOUN
american_scientific_journal-3183	121	67	to	to	PART
american_scientific_journal-3183	121	68	activate	activate	VERB
american_scientific_journal-3183	121	69	the	the	DET
american_scientific_journal-3183	121	70	internal	internal	ADJ
american_scientific_journal-3183	121	71	control	control	NOUN
american_scientific_journal-3183	121	72	system	system	NOUN
american_scientific_journal-3183	121	73	to	to	PART
american_scientific_journal-3183	121	74	try	try	VERB
american_scientific_journal-3183	121	75	to	to	PART
american_scientific_journal-3183	121	76	reduce	reduce	VERB
american_scientific_journal-3183	121	77	the	the	DET
american_scientific_journal-3183	121	78	possibility	possibility	NOUN
american_scientific_journal-3183	121	79	of	of	ADP
american_scientific_journal-3183	121	80	committing	commit	VERB
american_scientific_journal-3183	121	81	the	the	DET
american_scientific_journal-3183	121	82	actions	action	NOUN
american_scientific_journal-3183	121	83	and	and	CCONJ
american_scientific_journal-3183	121	84	to	to	PART
american_scientific_journal-3183	121	85	try	try	VERB
american_scientific_journal-3183	121	86	to	to	PART
american_scientific_journal-3183	121	87	detect	detect	VERB
american_scientific_journal-3183	121	88	them	they	PRON
american_scientific_journal-3183	121	89	in	in	ADP
american_scientific_journal-3183	121	90	the	the	DET
american_scientific_journal-3183	121	91	event	event	NOUN
american_scientific_journal-3183	121	92	of	of	ADP
american_scientific_journal-3183	121	93	their	their	PRON
american_scientific_journal-3183	121	94	commission	commission	NOUN
american_scientific_journal-3183	121	95	and	and	CCONJ
american_scientific_journal-3183	121	96	the	the	DET
american_scientific_journal-3183	121	97	need	need	NOUN
american_scientific_journal-3183	121	98	to	to	PART
american_scientific_journal-3183	121	99	expand	expand	VERB
american_scientific_journal-3183	121	100	the	the	DET
american_scientific_journal-3183	121	101	responsibilities	responsibility	NOUN
american_scientific_journal-3183	121	102	of	of	ADP
american_scientific_journal-3183	121	103	external	external	ADJ
american_scientific_journal-3183	121	104	auditors	auditor	NOUN
american_scientific_journal-3183	121	105	to	to	PART
american_scientific_journal-3183	121	106	detect	detect	VERB
american_scientific_journal-3183	121	107	illegal	illegal	ADJ
american_scientific_journal-3183	121	108	acts	act	NOUN
american_scientific_journal-3183	121	109	and	and	CCONJ
american_scientific_journal-3183	121	110	to	to	PART
american_scientific_journal-3183	121	111	try	try	VERB
american_scientific_journal-3183	121	112	to	to	PART
american_scientific_journal-3183	121	113	control	control	VERB
american_scientific_journal-3183	121	114	.	.	PUNCT
american_scientific_journal-3183	122	1	and	and	CCONJ
american_scientific_journal-3183	122	2	to	to	PART
american_scientific_journal-3183	122	3	narrow	narrow	VERB
american_scientific_journal-3183	122	4	the	the	DET
american_scientific_journal-3183	122	5	outlook	outlook	NOUN
american_scientific_journal-3183	122	6	gap	gap	NOUN
american_scientific_journal-3183	122	7	in	in	ADP
american_scientific_journal-3183	122	8	external	external	ADJ
american_scientific_journal-3183	122	9	audit	audit	NOUN
american_scientific_journal-3183	122	10	.	.	PUNCT
american_scientific_journal-3183	123	1	american	american	ADJ
american_scientific_journal-3183	123	2	scientific	scientific	ADJ
american_scientific_journal-3183	123	3	research	research	PROPN
american_scientific_journal-3183	123	4	journal	journal	NOUN
american_scientific_journal-3183	123	5	for	for	ADP
american_scientific_journal-3183	123	6	engineering	engineering	NOUN
american_scientific_journal-3183	123	7	,	,	PUNCT
american_scientific_journal-3183	123	8	technology	technology	NOUN
american_scientific_journal-3183	123	9	,	,	PUNCT
american_scientific_journal-3183	123	10	and	and	CCONJ
american_scientific_journal-3183	123	11	sciences	science	NOUN
american_scientific_journal-3183	123	12	(	(	PUNCT
american_scientific_journal-3183	123	13	asrjets	asrjet	NOUN
american_scientific_journal-3183	123	14	)	)	PUNCT
american_scientific_journal-3183	123	15	(	(	PUNCT
american_scientific_journal-3183	123	16	2017	2017	NUM
american_scientific_journal-3183	123	17	)	)	PUNCT
american_scientific_journal-3183	123	18	volume	volume	NOUN
american_scientific_journal-3183	123	19	33	33	NUM
american_scientific_journal-3183	123	20	,	,	PUNCT
american_scientific_journal-3183	123	21	no	no	DET
american_scientific_journal-3183	123	22	1	1	NUM
american_scientific_journal-3183	123	23	,	,	PUNCT
american_scientific_journal-3183	123	24	pp	pp	ADV
american_scientific_journal-3183	123	25	305	305	NUM
american_scientific_journal-3183	123	26	-	-	SYM
american_scientific_journal-3183	123	27	327	327	NUM
american_scientific_journal-3183	123	28	316	316	NUM
american_scientific_journal-3183	123	29	-clean	-clean	ADJ
american_scientific_journal-3183	123	30	the	the	DET
american_scientific_journal-3183	123	31	external	external	ADJ
american_scientific_journal-3183	123	32	audit	audit	NOUN
american_scientific_journal-3183	123	33	report	report	NOUN
american_scientific_journal-3183	123	34	ensures	ensure	VERB
american_scientific_journal-3183	123	35	the	the	DET
american_scientific_journal-3183	123	36	company	company	NOUN
american_scientific_journal-3183	123	37	's	's	PART
american_scientific_journal-3183	123	38	ability	ability	NOUN
american_scientific_journal-3183	123	39	to	to	PART
american_scientific_journal-3183	123	40	continue	continue	VERB
american_scientific_journal-3183	123	41	activity	activity	NOUN
american_scientific_journal-3183	123	42	:	:	PUNCT
american_scientific_journal-3183	123	43	the	the	DET
american_scientific_journal-3183	123	44	users	user	NOUN
american_scientific_journal-3183	123	45	of	of	ADP
american_scientific_journal-3183	123	46	the	the	DET
american_scientific_journal-3183	123	47	financial	financial	ADJ
american_scientific_journal-3183	123	48	statements	statement	NOUN
american_scientific_journal-3183	123	49	believe	believe	VERB
american_scientific_journal-3183	123	50	that	that	SCONJ
american_scientific_journal-3183	123	51	the	the	DET
american_scientific_journal-3183	123	52	external	external	ADJ
american_scientific_journal-3183	123	53	auditor	auditor	NOUN
american_scientific_journal-3183	123	54	's	's	PART
american_scientific_journal-3183	123	55	report	report	NOUN
american_scientific_journal-3183	123	56	ensures	ensure	VERB
american_scientific_journal-3183	123	57	the	the	DET
american_scientific_journal-3183	123	58	organization	organization	NOUN
american_scientific_journal-3183	123	59	's	's	PART
american_scientific_journal-3183	123	60	ability	ability	NOUN
american_scientific_journal-3183	123	61	to	to	PART
american_scientific_journal-3183	123	62	continue	continue	VERB
american_scientific_journal-3183	123	63	its	its	PRON
american_scientific_journal-3183	123	64	activity	activity	NOUN
american_scientific_journal-3183	123	65	,	,	PUNCT
american_scientific_journal-3183	123	66	if	if	SCONJ
american_scientific_journal-3183	123	67	this	this	DET
american_scientific_journal-3183	123	68	belief	belief	NOUN
american_scientific_journal-3183	123	69	is	be	AUX
american_scientific_journal-3183	123	70	the	the	DET
american_scientific_journal-3183	123	71	result	result	NOUN
american_scientific_journal-3183	123	72	of	of	ADP
american_scientific_journal-3183	123	73	the	the	DET
american_scientific_journal-3183	123	74	forecast	forecast	NOUN
american_scientific_journal-3183	123	75	gap	gap	NOUN
american_scientific_journal-3183	123	76	in	in	ADP
american_scientific_journal-3183	123	77	the	the	DET
american_scientific_journal-3183	123	78	external	external	ADJ
american_scientific_journal-3183	123	79	audit	audit	NOUN
american_scientific_journal-3183	123	80	and	and	CCONJ
american_scientific_journal-3183	123	81	the	the	DET
american_scientific_journal-3183	123	82	reason	reason	NOUN
american_scientific_journal-3183	123	83	that	that	SCONJ
american_scientific_journal-3183	123	84	the	the	DET
american_scientific_journal-3183	123	85	failure	failure	NOUN
american_scientific_journal-3183	123	86	of	of	ADP
american_scientific_journal-3183	123	87	companies	company	NOUN
american_scientific_journal-3183	123	88	without	without	ADP
american_scientific_journal-3183	123	89	warning	warn	VERB
american_scientific_journal-3183	123	90	despite	despite	SCONJ
american_scientific_journal-3183	123	91	the	the	DET
american_scientific_journal-3183	123	92	issuance	issuance	NOUN
american_scientific_journal-3183	123	93	of	of	ADP
american_scientific_journal-3183	123	94	a	a	DET
american_scientific_journal-3183	123	95	clean	clean	ADJ
american_scientific_journal-3183	123	96	report	report	NOUN
american_scientific_journal-3183	123	97	on	on	ADP
american_scientific_journal-3183	123	98	their	their	PRON
american_scientific_journal-3183	123	99	financial	financial	ADJ
american_scientific_journal-3183	123	100	statements	statement	NOUN
american_scientific_journal-3183	123	101	,	,	PUNCT
american_scientific_journal-3183	123	102	to	to	ADP
american_scientific_journal-3183	123	103	the	the	DET
american_scientific_journal-3183	123	104	external	external	ADJ
american_scientific_journal-3183	123	105	auditor	auditor	NOUN
american_scientific_journal-3183	123	106	with	with	ADP
american_scientific_journal-3183	123	107	negligence	negligence	NOUN
american_scientific_journal-3183	123	108	and	and	CCONJ
american_scientific_journal-3183	123	109	default	default	NOUN
american_scientific_journal-3183	123	110	,	,	PUNCT
american_scientific_journal-3183	123	111	even	even	ADV
american_scientific_journal-3183	123	112	if	if	SCONJ
american_scientific_journal-3183	123	113	the	the	DET
american_scientific_journal-3183	123	114	reason	reason	NOUN
american_scientific_journal-3183	123	115	for	for	ADP
american_scientific_journal-3183	123	116	this	this	PRON
american_scientific_journal-3183	123	117	is	be	AUX
american_scientific_journal-3183	123	118	a	a	DET
american_scientific_journal-3183	123	119	sudden	sudden	ADJ
american_scientific_journal-3183	123	120	and	and	CCONJ
american_scientific_journal-3183	123	121	unexpected	unexpected	ADJ
american_scientific_journal-3183	123	122	result	result	NOUN
american_scientific_journal-3183	123	123	.	.	PUNCT
american_scientific_journal-3183	124	1	the	the	DET
american_scientific_journal-3183	124	2	issue	issue	NOUN
american_scientific_journal-3183	124	3	of	of	ADP
american_scientific_journal-3183	124	4	standard	standard	NOUN
american_scientific_journal-3183	124	5	(	(	PUNCT
american_scientific_journal-3183	124	6	no	no	INTJ
american_scientific_journal-3183	124	7	.	.	NOUN
american_scientific_journal-3183	124	8	570	570	NUM
american_scientific_journal-3183	124	9	)	)	PUNCT
american_scientific_journal-3183	124	10	has	have	AUX
american_scientific_journal-3183	124	11	been	be	AUX
american_scientific_journal-3183	124	12	issued	issue	VERB
american_scientific_journal-3183	124	13	in	in	ADP
american_scientific_journal-3183	124	14	this	this	DET
american_scientific_journal-3183	124	15	regard	regard	NOUN
american_scientific_journal-3183	124	16	.	.	PUNCT
american_scientific_journal-3183	125	1	the	the	DET
american_scientific_journal-3183	125	2	external	external	ADJ
american_scientific_journal-3183	125	3	auditor	auditor	NOUN
american_scientific_journal-3183	125	4	is	be	AUX
american_scientific_journal-3183	125	5	encouraged	encourage	VERB
american_scientific_journal-3183	125	6	to	to	PART
american_scientific_journal-3183	125	7	assess	assess	VERB
american_scientific_journal-3183	125	8	the	the	DET
american_scientific_journal-3183	125	9	institution	institution	NOUN
american_scientific_journal-3183	125	10	's	's	PART
american_scientific_journal-3183	125	11	ability	ability	NOUN
american_scientific_journal-3183	125	12	to	to	PART
american_scientific_journal-3183	125	13	continue	continue	VERB
american_scientific_journal-3183	125	14	if	if	SCONJ
american_scientific_journal-3183	125	15	there	there	PRON
american_scientific_journal-3183	125	16	is	be	VERB
american_scientific_journal-3183	125	17	a	a	DET
american_scientific_journal-3183	125	18	substantial	substantial	ADJ
american_scientific_journal-3183	125	19	doubt	doubt	NOUN
american_scientific_journal-3183	125	20	that	that	PRON
american_scientific_journal-3183	125	21	affects	affect	VERB
american_scientific_journal-3183	125	22	the	the	DET
american_scientific_journal-3183	125	23	institution	institution	NOUN
american_scientific_journal-3183	125	24	's	's	PART
american_scientific_journal-3183	125	25	ability	ability	NOUN
american_scientific_journal-3183	125	26	to	to	PART
american_scientific_journal-3183	125	27	continue	continue	VERB
american_scientific_journal-3183	125	28	in	in	ADP
american_scientific_journal-3183	125	29	the	the	DET
american_scientific_journal-3183	125	30	near	near	ADJ
american_scientific_journal-3183	125	31	term	term	NOUN
american_scientific_journal-3183	125	32	no	no	DET
american_scientific_journal-3183	125	33	exceeds	exceed	NOUN
american_scientific_journal-3183	125	34	one	one	NUM
american_scientific_journal-3183	125	35	year	year	NOUN
american_scientific_journal-3183	125	36	from	from	ADP
american_scientific_journal-3183	125	37	the	the	DET
american_scientific_journal-3183	125	38	date	date	NOUN
american_scientific_journal-3183	125	39	of	of	ADP
american_scientific_journal-3183	125	40	issue	issue	NOUN
american_scientific_journal-3183	125	41	of	of	ADP
american_scientific_journal-3183	125	42	the	the	DET
american_scientific_journal-3183	125	43	external	external	ADJ
american_scientific_journal-3183	125	44	auditor	auditor	NOUN
american_scientific_journal-3183	125	45	's	's	PART
american_scientific_journal-3183	125	46	report	report	NOUN
american_scientific_journal-3183	125	47	.	.	PUNCT
american_scientific_journal-3183	126	1	the	the	DET
american_scientific_journal-3183	126	2	standard	standard	NOUN
american_scientific_journal-3183	126	3	also	also	ADV
american_scientific_journal-3183	126	4	states	state	VERB
american_scientific_journal-3183	126	5	that	that	SCONJ
american_scientific_journal-3183	126	6	the	the	DET
american_scientific_journal-3183	126	7	external	external	ADJ
american_scientific_journal-3183	126	8	auditor	auditor	NOUN
american_scientific_journal-3183	126	9	is	be	AUX
american_scientific_journal-3183	126	10	not	not	PART
american_scientific_journal-3183	126	11	responsible	responsible	ADJ
american_scientific_journal-3183	126	12	for	for	ADP
american_scientific_journal-3183	126	13	forecasting	forecast	VERB
american_scientific_journal-3183	126	14	the	the	DET
american_scientific_journal-3183	126	15	circumstances	circumstance	NOUN
american_scientific_journal-3183	126	16	.	.	PUNCT
american_scientific_journal-3183	127	1	and	and	CCONJ
american_scientific_journal-3183	127	2	future	future	ADJ
american_scientific_journal-3183	127	3	events	event	NOUN
american_scientific_journal-3183	127	4	.	.	PUNCT
american_scientific_journal-3183	128	1	user	user	NOUN
american_scientific_journal-3183	128	2	-	-	PUNCT
american_scientific_journal-3183	128	3	specific	specific	ADJ
american_scientific_journal-3183	128	4	factors	factor	NOUN
american_scientific_journal-3183	128	5	:	:	PUNCT
american_scientific_journal-3183	128	6	-lack	-lack	NOUN
american_scientific_journal-3183	128	7	of	of	ADP
american_scientific_journal-3183	128	8	culture	culture	NOUN
american_scientific_journal-3183	128	9	for	for	ADP
american_scientific_journal-3183	128	10	accounting	accounting	NOUN
american_scientific_journal-3183	128	11	and	and	CCONJ
american_scientific_journal-3183	128	12	external	external	ADJ
american_scientific_journal-3183	128	13	auditing	auditing	NOUN
american_scientific_journal-3183	128	14	of	of	ADP
american_scientific_journal-3183	128	15	users	user	NOUN
american_scientific_journal-3183	128	16	:	:	PUNCT
american_scientific_journal-3183	128	17	there	there	PRON
american_scientific_journal-3183	128	18	is	be	VERB
american_scientific_journal-3183	128	19	a	a	DET
american_scientific_journal-3183	128	20	lack	lack	NOUN
american_scientific_journal-3183	128	21	of	of	ADP
american_scientific_journal-3183	128	22	awareness	awareness	NOUN
american_scientific_journal-3183	128	23	of	of	ADP
american_scientific_journal-3183	128	24	the	the	DET
american_scientific_journal-3183	128	25	concepts	concept	NOUN
american_scientific_journal-3183	128	26	,	,	PUNCT
american_scientific_journal-3183	128	27	principles	principle	NOUN
american_scientific_journal-3183	128	28	and	and	CCONJ
american_scientific_journal-3183	128	29	assumptions	assumption	NOUN
american_scientific_journal-3183	128	30	for	for	ADP
american_scientific_journal-3183	128	31	accounting	accounting	NOUN
american_scientific_journal-3183	128	32	and	and	CCONJ
american_scientific_journal-3183	128	33	external	external	ADJ
american_scientific_journal-3183	128	34	auditing	auditing	NOUN
american_scientific_journal-3183	128	35	among	among	ADP
american_scientific_journal-3183	128	36	the	the	DET
american_scientific_journal-3183	128	37	user	user	NOUN
american_scientific_journal-3183	128	38	group	group	NOUN
american_scientific_journal-3183	128	39	,	,	PUNCT
american_scientific_journal-3183	128	40	as	as	SCONJ
american_scientific_journal-3183	128	41	this	this	DET
american_scientific_journal-3183	128	42	deficiency	deficiency	NOUN
american_scientific_journal-3183	128	43	leads	lead	VERB
american_scientific_journal-3183	128	44	to	to	ADP
american_scientific_journal-3183	128	45	a	a	DET
american_scientific_journal-3183	128	46	lack	lack	NOUN
american_scientific_journal-3183	128	47	of	of	ADP
american_scientific_journal-3183	128	48	familiarity	familiarity	NOUN
american_scientific_journal-3183	128	49	with	with	ADP
american_scientific_journal-3183	128	50	the	the	DET
american_scientific_journal-3183	128	51	objectives	objective	NOUN
american_scientific_journal-3183	128	52	and	and	CCONJ
american_scientific_journal-3183	128	53	objectives	objective	NOUN
american_scientific_journal-3183	128	54	of	of	ADP
american_scientific_journal-3183	128	55	the	the	DET
american_scientific_journal-3183	128	56	external	external	ADJ
american_scientific_journal-3183	128	57	audit	audit	NOUN
american_scientific_journal-3183	128	58	,	,	PUNCT
american_scientific_journal-3183	128	59	and	and	CCONJ
american_scientific_journal-3183	128	60	this	this	PRON
american_scientific_journal-3183	128	61	generating	generate	VERB
american_scientific_journal-3183	128	62	more	more	ADV
american_scientific_journal-3183	128	63	exaggerated	exaggerated	ADJ
american_scientific_journal-3183	128	64	expectations	expectation	NOUN
american_scientific_journal-3183	128	65	for	for	ADP
american_scientific_journal-3183	128	66	the	the	DET
american_scientific_journal-3183	128	67	perceived	perceive	VERB
american_scientific_journal-3183	128	68	and	and	CCONJ
american_scientific_journal-3183	128	69	actual	actual	ADJ
american_scientific_journal-3183	128	70	work	work	NOUN
american_scientific_journal-3183	128	71	of	of	ADP
american_scientific_journal-3183	128	72	the	the	DET
american_scientific_journal-3183	128	73	external	external	ADJ
american_scientific_journal-3183	128	74	auditor	auditor	NOUN
american_scientific_journal-3183	128	75	,	,	PUNCT
american_scientific_journal-3183	128	76	further	far	ADV
american_scientific_journal-3183	128	77	widening	widen	VERB
american_scientific_journal-3183	128	78	the	the	DET
american_scientific_journal-3183	128	79	gap	gap	NOUN
american_scientific_journal-3183	128	80	in	in	ADP
american_scientific_journal-3183	128	81	external	external	ADJ
american_scientific_journal-3183	128	82	audit	audit	NOUN
american_scientific_journal-3183	128	83	expectations	expectation	NOUN
american_scientific_journal-3183	128	84	.	.	PUNCT
american_scientific_journal-3183	129	1	-change	-change	ADJ
american_scientific_journal-3183	129	2	in	in	ADP
american_scientific_journal-3183	129	3	community	community	NOUN
american_scientific_journal-3183	129	4	expectations	expectation	NOUN
american_scientific_journal-3183	129	5	:	:	PUNCT
american_scientific_journal-3183	129	6	the	the	DET
american_scientific_journal-3183	129	7	distinguishing	distinguish	VERB
american_scientific_journal-3183	129	8	feature	feature	NOUN
american_scientific_journal-3183	129	9	of	of	ADP
american_scientific_journal-3183	129	10	our	our	PRON
american_scientific_journal-3183	129	11	time	time	NOUN
american_scientific_journal-3183	129	12	today	today	NOUN
american_scientific_journal-3183	129	13	is	be	AUX
american_scientific_journal-3183	129	14	rapid	rapid	ADJ
american_scientific_journal-3183	129	15	and	and	CCONJ
american_scientific_journal-3183	129	16	dynamic	dynamic	ADJ
american_scientific_journal-3183	129	17	change	change	NOUN
american_scientific_journal-3183	129	18	.	.	PUNCT
american_scientific_journal-3183	130	1	this	this	PRON
american_scientific_journal-3183	130	2	is	be	AUX
american_scientific_journal-3183	130	3	what	what	PRON
american_scientific_journal-3183	130	4	distinguishes	distinguish	VERB
american_scientific_journal-3183	130	5	the	the	DET
american_scientific_journal-3183	130	6	expectations	expectation	NOUN
american_scientific_journal-3183	130	7	and	and	CCONJ
american_scientific_journal-3183	130	8	demands	demand	NOUN
american_scientific_journal-3183	130	9	of	of	ADP
american_scientific_journal-3183	130	10	the	the	DET
american_scientific_journal-3183	130	11	community	community	NOUN
american_scientific_journal-3183	130	12	from	from	ADP
american_scientific_journal-3183	130	13	the	the	DET
american_scientific_journal-3183	130	14	external	external	ADJ
american_scientific_journal-3183	130	15	auditor	auditor	NOUN
american_scientific_journal-3183	130	16	,	,	PUNCT
american_scientific_journal-3183	130	17	which	which	PRON
american_scientific_journal-3183	130	18	creates	create	VERB
american_scientific_journal-3183	130	19	a	a	DET
american_scientific_journal-3183	130	20	significant	significant	ADJ
american_scientific_journal-3183	130	21	interval	interval	NOUN
american_scientific_journal-3183	130	22	between	between	ADP
american_scientific_journal-3183	130	23	the	the	DET
american_scientific_journal-3183	130	24	emergence	emergence	NOUN
american_scientific_journal-3183	130	25	of	of	ADP
american_scientific_journal-3183	130	26	new	new	ADJ
american_scientific_journal-3183	130	27	user	user	NOUN
american_scientific_journal-3183	130	28	expectations	expectation	NOUN
american_scientific_journal-3183	130	29	and	and	CCONJ
american_scientific_journal-3183	130	30	the	the	DET
american_scientific_journal-3183	130	31	response	response	NOUN
american_scientific_journal-3183	130	32	of	of	ADP
american_scientific_journal-3183	130	33	the	the	DET
american_scientific_journal-3183	130	34	profession	profession	NOUN
american_scientific_journal-3183	130	35	,	,	PUNCT
american_scientific_journal-3183	130	36	which	which	PRON
american_scientific_journal-3183	130	37	is	be	AUX
american_scientific_journal-3183	130	38	happening	happen	VERB
american_scientific_journal-3183	130	39	and	and	CCONJ
american_scientific_journal-3183	130	40	widens	widen	VERB
american_scientific_journal-3183	130	41	the	the	DET
american_scientific_journal-3183	130	42	expectations	expectation	NOUN
american_scientific_journal-3183	130	43	gap	gap	NOUN
american_scientific_journal-3183	130	44	.	.	PUNCT
american_scientific_journal-3183	131	1	under	under	ADP
american_scientific_journal-3183	131	2	these	these	DET
american_scientific_journal-3183	131	3	changes	change	NOUN
american_scientific_journal-3183	131	4	,	,	PUNCT
american_scientific_journal-3183	131	5	from	from	ADP
american_scientific_journal-3183	131	6	the	the	DET
american_scientific_journal-3183	131	7	gap	gap	NOUN
american_scientific_journal-3183	131	8	of	of	ADP
american_scientific_journal-3183	131	9	reasonableness	reasonableness	NOUN
american_scientific_journal-3183	131	10	and	and	CCONJ
american_scientific_journal-3183	131	11	this	this	PRON
american_scientific_journal-3183	131	12	is	be	AUX
american_scientific_journal-3183	131	13	a	a	DET
american_scientific_journal-3183	131	14	result	result	NOUN
american_scientific_journal-3183	131	15	of	of	ADP
american_scientific_journal-3183	131	16	the	the	DET
american_scientific_journal-3183	131	17	growing	grow	VERB
american_scientific_journal-3183	131	18	realization	realization	NOUN
american_scientific_journal-3183	131	19	of	of	ADP
american_scientific_journal-3183	131	20	society	society	NOUN
american_scientific_journal-3183	131	21	,	,	PUNCT
american_scientific_journal-3183	131	22	but	but	CCONJ
american_scientific_journal-3183	131	23	it	it	PRON
american_scientific_journal-3183	131	24	may	may	AUX
american_scientific_journal-3183	131	25	be	be	AUX
american_scientific_journal-3183	131	26	expanded	expand	VERB
american_scientific_journal-3183	131	27	.	.	PUNCT
american_scientific_journal-3183	132	1	as	as	ADP
american_scientific_journal-3183	132	2	a	a	DET
american_scientific_journal-3183	132	3	result	result	NOUN
american_scientific_journal-3183	132	4	of	of	ADP
american_scientific_journal-3183	132	5	new	new	ADJ
american_scientific_journal-3183	132	6	expectations	expectation	NOUN
american_scientific_journal-3183	132	7	.	.	PUNCT
american_scientific_journal-3183	133	1	we	we	PRON
american_scientific_journal-3183	133	2	conclude	conclude	VERB
american_scientific_journal-3183	133	3	from	from	ADP
american_scientific_journal-3183	133	4	this	this	DET
american_scientific_journal-3183	133	5	context	context	NOUN
american_scientific_journal-3183	133	6	that	that	SCONJ
american_scientific_journal-3183	133	7	the	the	DET
american_scientific_journal-3183	133	8	expectations	expectation	NOUN
american_scientific_journal-3183	133	9	gap	gap	NOUN
american_scientific_journal-3183	133	10	is	be	AUX
american_scientific_journal-3183	133	11	a	a	DET
american_scientific_journal-3183	133	12	controversial	controversial	ADJ
american_scientific_journal-3183	133	13	phenomenon	phenomenon	NOUN
american_scientific_journal-3183	133	14	.	.	PUNCT
american_scientific_journal-3183	134	1	it	it	PRON
american_scientific_journal-3183	134	2	is	be	AUX
american_scientific_journal-3183	134	3	not	not	PART
american_scientific_journal-3183	134	4	static	static	ADJ
american_scientific_journal-3183	134	5	and	and	CCONJ
american_scientific_journal-3183	134	6	dynamic	dynamic	ADJ
american_scientific_journal-3183	134	7	in	in	ADP
american_scientific_journal-3183	134	8	nature	nature	NOUN
american_scientific_journal-3183	134	9	because	because	SCONJ
american_scientific_journal-3183	134	10	it	it	PRON
american_scientific_journal-3183	134	11	is	be	AUX
american_scientific_journal-3183	134	12	defined	define	VERB
american_scientific_journal-3183	134	13	by	by	ADP
american_scientific_journal-3183	134	14	two	two	NUM
american_scientific_journal-3183	134	15	variables	variable	NOUN
american_scientific_journal-3183	134	16	:	:	PUNCT
american_scientific_journal-3183	134	17	the	the	DET
american_scientific_journal-3183	134	18	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	134	19	'	'	PART
american_scientific_journal-3183	134	20	request	request	NOUN
american_scientific_journal-3183	134	21	for	for	ADP
american_scientific_journal-3183	134	22	the	the	DET
american_scientific_journal-3183	134	23	services	service	NOUN
american_scientific_journal-3183	134	24	and	and	CCONJ
american_scientific_journal-3183	134	25	responsibilities	responsibility	NOUN
american_scientific_journal-3183	134	26	of	of	ADP
american_scientific_journal-3183	134	27	the	the	DET
american_scientific_journal-3183	134	28	external	external	ADJ
american_scientific_journal-3183	134	29	auditor	auditor	NOUN
american_scientific_journal-3183	134	30	and	and	CCONJ
american_scientific_journal-3183	134	31	the	the	DET
american_scientific_journal-3183	134	32	presentation	presentation	NOUN
american_scientific_journal-3183	134	33	of	of	ADP
american_scientific_journal-3183	134	34	the	the	DET
american_scientific_journal-3183	134	35	services	service	NOUN
american_scientific_journal-3183	134	36	and	and	CCONJ
american_scientific_journal-3183	134	37	responsibilities	responsibility	NOUN
american_scientific_journal-3183	134	38	of	of	ADP
american_scientific_journal-3183	134	39	the	the	DET
american_scientific_journal-3183	134	40	external	external	ADJ
american_scientific_journal-3183	134	41	auditor	auditor	NOUN
american_scientific_journal-3183	134	42	.	.	PUNCT
american_scientific_journal-3183	135	1	,	,	PUNCT
american_scientific_journal-3183	135	2	and	and	CCONJ
american_scientific_journal-3183	135	3	therefore	therefore	ADV
american_scientific_journal-3183	135	4	should	should	AUX
american_scientific_journal-3183	135	5	try	try	VERB
american_scientific_journal-3183	135	6	to	to	PART
american_scientific_journal-3183	135	7	control	control	VERB
american_scientific_journal-3183	135	8	the	the	DET
american_scientific_journal-3183	135	9	components	component	NOUN
american_scientific_journal-3183	135	10	,	,	PUNCT
american_scientific_journal-3183	135	11	and	and	CCONJ
american_scientific_journal-3183	135	12	through	through	ADP
american_scientific_journal-3183	135	13	good	good	ADJ
american_scientific_journal-3183	135	14	research	research	NOUN
american_scientific_journal-3183	135	15	on	on	ADP
american_scientific_journal-3183	135	16	the	the	DET
american_scientific_journal-3183	135	17	reasons	reason	NOUN
american_scientific_journal-3183	135	18	for	for	ADP
american_scientific_journal-3183	135	19	existence	existence	NOUN
american_scientific_journal-3183	135	20	and	and	CCONJ
american_scientific_journal-3183	135	21	this	this	PRON
american_scientific_journal-3183	135	22	to	to	PART
american_scientific_journal-3183	135	23	reduce	reduce	VERB
american_scientific_journal-3183	135	24	the	the	DET
american_scientific_journal-3183	135	25	reduction	reduction	NOUN
american_scientific_journal-3183	135	26	to	to	ADP
american_scientific_journal-3183	135	27	the	the	DET
american_scientific_journal-3183	135	28	minimum	minimum	NOUN
american_scientific_journal-3183	135	29	because	because	SCONJ
american_scientific_journal-3183	135	30	it	it	PRON
american_scientific_journal-3183	135	31	can	can	AUX
american_scientific_journal-3183	135	32	not	not	PART
american_scientific_journal-3183	135	33	be	be	AUX
american_scientific_journal-3183	135	34	eliminated	eliminate	VERB
american_scientific_journal-3183	135	35	completely	completely	ADV
american_scientific_journal-3183	135	36	in	in	ADP
american_scientific_journal-3183	135	37	light	light	NOUN
american_scientific_journal-3183	135	38	of	of	ADP
american_scientific_journal-3183	135	39	all	all	DET
american_scientific_journal-3183	135	40	these	these	DET
american_scientific_journal-3183	135	41	complications	complication	NOUN
american_scientific_journal-3183	135	42	that	that	PRON
american_scientific_journal-3183	135	43	we	we	PRON
american_scientific_journal-3183	135	44	live	live	VERB
american_scientific_journal-3183	135	45	today	today	NOUN
american_scientific_journal-3183	135	46	.	.	PUNCT
american_scientific_journal-3183	136	1	-the	-the	DET
american_scientific_journal-3183	136	2	responsibility	responsibility	NOUN
american_scientific_journal-3183	136	3	of	of	ADP
american_scientific_journal-3183	136	4	the	the	DET
american_scientific_journal-3183	136	5	external	external	ADJ
american_scientific_journal-3183	136	6	auditor	auditor	NOUN
american_scientific_journal-3183	136	7	for	for	ADP
american_scientific_journal-3183	136	8	the	the	DET
american_scientific_journal-3183	136	9	detection	detection	NOUN
american_scientific_journal-3183	136	10	of	of	ADP
american_scientific_journal-3183	136	11	fraud	fraud	NOUN
american_scientific_journal-3183	136	12	and	and	CCONJ
american_scientific_journal-3183	136	13	error	error	NOUN
american_scientific_journal-3183	136	14	:	:	PUNCT
american_scientific_journal-3183	136	15	the	the	DET
american_scientific_journal-3183	136	16	financial	financial	ADJ
american_scientific_journal-3183	136	17	community	community	NOUN
american_scientific_journal-3183	136	18	has	have	VERB
american_scientific_journal-3183	136	19	the	the	DET
american_scientific_journal-3183	136	20	belief	belief	NOUN
american_scientific_journal-3183	136	21	that	that	SCONJ
american_scientific_journal-3183	136	22	the	the	DET
american_scientific_journal-3183	136	23	external	external	ADJ
american_scientific_journal-3183	136	24	auditor	auditor	NOUN
american_scientific_journal-3183	136	25	is	be	AUX
american_scientific_journal-3183	136	26	responsible	responsible	ADJ
american_scientific_journal-3183	136	27	for	for	ADP
american_scientific_journal-3183	136	28	detecting	detect	VERB
american_scientific_journal-3183	136	29	all	all	DET
american_scientific_journal-3183	136	30	types	type	NOUN
american_scientific_journal-3183	136	31	of	of	ADP
american_scientific_journal-3183	136	32	fraud	fraud	NOUN
american_scientific_journal-3183	136	33	and	and	CCONJ
american_scientific_journal-3183	136	34	error	error	NOUN
american_scientific_journal-3183	136	35	,	,	PUNCT
american_scientific_journal-3183	136	36	while	while	SCONJ
american_scientific_journal-3183	136	37	the	the	DET
american_scientific_journal-3183	136	38	external	external	ADJ
american_scientific_journal-3183	136	39	audit	audit	NOUN
american_scientific_journal-3183	136	40	profession	profession	NOUN
american_scientific_journal-3183	136	41	believes	believe	VERB
american_scientific_journal-3183	136	42	that	that	SCONJ
american_scientific_journal-3183	136	43	its	its	PRON
american_scientific_journal-3183	136	44	responsibility	responsibility	NOUN
american_scientific_journal-3183	136	45	lies	lie	VERB
american_scientific_journal-3183	136	46	in	in	ADP
american_scientific_journal-3183	136	47	good	good	ADJ
american_scientific_journal-3183	136	48	planning	planning	NOUN
american_scientific_journal-3183	136	49	and	and	CCONJ
american_scientific_journal-3183	136	50	that	that	SCONJ
american_scientific_journal-3183	136	51	the	the	DET
american_scientific_journal-3183	136	52	external	external	ADJ
american_scientific_journal-3183	136	53	auditor	auditor	NOUN
american_scientific_journal-3183	136	54	has	have	VERB
american_scientific_journal-3183	136	55	professional	professional	ADJ
american_scientific_journal-3183	136	56	suspicion	suspicion	NOUN
american_scientific_journal-3183	136	57	to	to	PART
american_scientific_journal-3183	136	58	be	be	AUX
american_scientific_journal-3183	136	59	a	a	DET
american_scientific_journal-3183	136	60	reasonable	reasonable	ADJ
american_scientific_journal-3183	136	61	expectation	expectation	NOUN
american_scientific_journal-3183	136	62	to	to	PART
american_scientific_journal-3183	136	63	detect	detect	VERB
american_scientific_journal-3183	136	64	fraud	fraud	NOUN
american_scientific_journal-3183	136	65	and	and	CCONJ
american_scientific_journal-3183	136	66	material	material	NOUN
american_scientific_journal-3183	136	67	errors	error	NOUN
american_scientific_journal-3183	136	68	.	.	PUNCT
american_scientific_journal-3183	137	1	which	which	PRON
american_scientific_journal-3183	137	2	resulted	result	VERB
american_scientific_journal-3183	137	3	from	from	ADP
american_scientific_journal-3183	137	4	this	this	DET
american_scientific_journal-3183	137	5	mistaken	mistaken	ADJ
american_scientific_journal-3183	137	6	belief	belief	NOUN
american_scientific_journal-3183	137	7	in	in	ADP
american_scientific_journal-3183	137	8	the	the	DET
american_scientific_journal-3183	137	9	financial	financial	ADJ
american_scientific_journal-3183	137	10	community	community	NOUN
american_scientific_journal-3183	137	11	about	about	ADP
american_scientific_journal-3183	137	12	the	the	DET
american_scientific_journal-3183	137	13	role	role	NOUN
american_scientific_journal-3183	137	14	of	of	ADP
american_scientific_journal-3183	137	15	the	the	DET
american_scientific_journal-3183	137	16	external	external	ADJ
american_scientific_journal-3183	137	17	auditor	auditor	NOUN
american_scientific_journal-3183	137	18	and	and	CCONJ
american_scientific_journal-3183	137	19	his	his	PRON
american_scientific_journal-3183	137	20	responsibility	responsibility	NOUN
american_scientific_journal-3183	137	21	to	to	PART
american_scientific_journal-3183	137	22	detect	detect	VERB
american_scientific_journal-3183	137	23	fraud	fraud	NOUN
american_scientific_journal-3183	137	24	and	and	CCONJ
american_scientific_journal-3183	137	25	error	error	NOUN
american_scientific_journal-3183	137	26	due	due	ADP
american_scientific_journal-3183	137	27	to	to	ADP
american_scientific_journal-3183	137	28	the	the	DET
american_scientific_journal-3183	137	29	expectations	expectation	NOUN
american_scientific_journal-3183	137	30	gap	gap	NOUN
american_scientific_journal-3183	137	31	between	between	ADP
american_scientific_journal-3183	137	32	the	the	DET
american_scientific_journal-3183	137	33	external	external	ADJ
american_scientific_journal-3183	137	34	auditing	auditing	NOUN
american_scientific_journal-3183	137	35	profession	profession	NOUN
american_scientific_journal-3183	137	36	american	american	PROPN
american_scientific_journal-3183	137	37	scientific	scientific	PROPN
american_scientific_journal-3183	137	38	research	research	PROPN
american_scientific_journal-3183	137	39	journal	journal	NOUN
american_scientific_journal-3183	137	40	for	for	ADP
american_scientific_journal-3183	137	41	engineering	engineering	NOUN
american_scientific_journal-3183	137	42	,	,	PUNCT
american_scientific_journal-3183	137	43	technology	technology	NOUN
american_scientific_journal-3183	137	44	,	,	PUNCT
american_scientific_journal-3183	137	45	and	and	CCONJ
american_scientific_journal-3183	137	46	sciences	science	NOUN
american_scientific_journal-3183	137	47	(	(	PUNCT
american_scientific_journal-3183	137	48	asrjets	asrjet	NOUN
american_scientific_journal-3183	137	49	)	)	PUNCT
american_scientific_journal-3183	137	50	(	(	PUNCT
american_scientific_journal-3183	137	51	2017	2017	NUM
american_scientific_journal-3183	137	52	)	)	PUNCT
american_scientific_journal-3183	137	53	volume	volume	NOUN
american_scientific_journal-3183	137	54	33	33	NUM
american_scientific_journal-3183	137	55	,	,	PUNCT
american_scientific_journal-3183	137	56	no	no	DET
american_scientific_journal-3183	137	57	1	1	NUM
american_scientific_journal-3183	137	58	,	,	PUNCT
american_scientific_journal-3183	137	59	pp	pp	ADV
american_scientific_journal-3183	137	60	305	305	NUM
american_scientific_journal-3183	137	61	-	-	SYM
american_scientific_journal-3183	137	62	327	327	NUM
american_scientific_journal-3183	137	63	317	317	NUM
american_scientific_journal-3183	137	64	and	and	CCONJ
american_scientific_journal-3183	137	65	the	the	DET
american_scientific_journal-3183	137	66	financial	financial	ADJ
american_scientific_journal-3183	137	67	community	community	NOUN
american_scientific_journal-3183	137	68	.	.	PUNCT
american_scientific_journal-3183	138	1	-external	-external	ADJ
american_scientific_journal-3183	138	2	auditor	auditor	NOUN
american_scientific_journal-3183	138	3	as	as	ADP
american_scientific_journal-3183	138	4	guarantor	guarantor	NOUN
american_scientific_journal-3183	138	5	of	of	ADP
american_scientific_journal-3183	138	6	the	the	DET
american_scientific_journal-3183	138	7	accuracy	accuracy	NOUN
american_scientific_journal-3183	138	8	of	of	ADP
american_scientific_journal-3183	138	9	financial	financial	ADJ
american_scientific_journal-3183	138	10	statements	statement	NOUN
american_scientific_journal-3183	138	11	:	:	PUNCT
american_scientific_journal-3183	138	12	the	the	DET
american_scientific_journal-3183	138	13	financial	financial	ADJ
american_scientific_journal-3183	138	14	community	community	NOUN
american_scientific_journal-3183	138	15	's	's	PART
american_scientific_journal-3183	138	16	erroneous	erroneous	ADJ
american_scientific_journal-3183	138	17	belief	belief	NOUN
american_scientific_journal-3183	138	18	that	that	SCONJ
american_scientific_journal-3183	138	19	clean	clean	ADJ
american_scientific_journal-3183	138	20	reporting	reporting	NOUN
american_scientific_journal-3183	138	21	gives	give	VERB
american_scientific_journal-3183	138	22	absolute	absolute	ADJ
american_scientific_journal-3183	138	23	security	security	NOUN
american_scientific_journal-3183	138	24	to	to	ADP
american_scientific_journal-3183	138	25	the	the	DET
american_scientific_journal-3183	138	26	financial	financial	ADJ
american_scientific_journal-3183	138	27	statements	statement	NOUN
american_scientific_journal-3183	138	28	and	and	CCONJ
american_scientific_journal-3183	138	29	is	be	AUX
american_scientific_journal-3183	138	30	free	free	ADJ
american_scientific_journal-3183	138	31	from	from	ADP
american_scientific_journal-3183	138	32	any	any	DET
american_scientific_journal-3183	138	33	material	material	NOUN
american_scientific_journal-3183	138	34	misstatement	misstatement	NOUN
american_scientific_journal-3183	138	35	.	.	PUNCT
american_scientific_journal-3183	139	1	the	the	DET
american_scientific_journal-3183	139	2	financial	financial	ADJ
american_scientific_journal-3183	139	3	community	community	NOUN
american_scientific_journal-3183	139	4	requires	require	VERB
american_scientific_journal-3183	139	5	the	the	DET
american_scientific_journal-3183	139	6	auditor	auditor	NOUN
american_scientific_journal-3183	139	7	to	to	PART
american_scientific_journal-3183	139	8	provide	provide	VERB
american_scientific_journal-3183	139	9	him	he	PRON
american_scientific_journal-3183	139	10	with	with	ADP
american_scientific_journal-3183	139	11	insurance	insurance	NOUN
american_scientific_journal-3183	139	12	on	on	ADP
american_scientific_journal-3183	139	13	the	the	DET
american_scientific_journal-3183	139	14	financial	financial	ADJ
american_scientific_journal-3183	139	15	statements	statement	NOUN
american_scientific_journal-3183	139	16	as	as	ADP
american_scientific_journal-3183	139	17	a	a	DET
american_scientific_journal-3183	139	18	result	result	NOUN
american_scientific_journal-3183	139	19	of	of	ADP
american_scientific_journal-3183	139	20	commercial	commercial	ADJ
american_scientific_journal-3183	139	21	growth	growth	NOUN
american_scientific_journal-3183	139	22	and	and	CCONJ
american_scientific_journal-3183	139	23	industrial	industrial	ADJ
american_scientific_journal-3183	139	24	progress	progress	NOUN
american_scientific_journal-3183	139	25	.	.	PUNCT
american_scientific_journal-3183	140	1	the	the	DET
american_scientific_journal-3183	140	2	development	development	NOUN
american_scientific_journal-3183	140	3	of	of	ADP
american_scientific_journal-3183	140	4	the	the	DET
american_scientific_journal-3183	140	5	audit	audit	NOUN
american_scientific_journal-3183	140	6	profession	profession	NOUN
american_scientific_journal-3183	140	7	has	have	AUX
american_scientific_journal-3183	140	8	not	not	PART
american_scientific_journal-3183	140	9	been	be	AUX
american_scientific_journal-3183	140	10	able	able	ADJ
american_scientific_journal-3183	140	11	to	to	PART
american_scientific_journal-3183	140	12	keep	keep	VERB
american_scientific_journal-3183	140	13	abreast	abreast	ADV
american_scientific_journal-3183	140	14	of	of	ADP
american_scientific_journal-3183	140	15	the	the	DET
american_scientific_journal-3183	140	16	rapid	rapid	ADJ
american_scientific_journal-3183	140	17	development	development	NOUN
american_scientific_journal-3183	140	18	of	of	ADP
american_scientific_journal-3183	140	19	industry	industry	NOUN
american_scientific_journal-3183	140	20	and	and	CCONJ
american_scientific_journal-3183	140	21	commerce	commerce	PROPN
american_scientific_journal-3183	140	22	.	.	PUNCT
american_scientific_journal-3183	141	1	fraud	fraud	NOUN
american_scientific_journal-3183	141	2	detection	detection	NOUN
american_scientific_journal-3183	141	3	has	have	AUX
american_scientific_journal-3183	141	4	become	become	VERB
american_scientific_journal-3183	141	5	less	less	ADV
american_scientific_journal-3183	141	6	effective	effective	ADJ
american_scientific_journal-3183	141	7	,	,	PUNCT
american_scientific_journal-3183	141	8	and	and	CCONJ
american_scientific_journal-3183	141	9	the	the	DET
american_scientific_journal-3183	141	10	emergence	emergence	NOUN
american_scientific_journal-3183	141	11	of	of	ADP
american_scientific_journal-3183	141	12	shareholders	shareholder	NOUN
american_scientific_journal-3183	141	13	and	and	CCONJ
american_scientific_journal-3183	141	14	other	other	ADJ
american_scientific_journal-3183	141	15	parties	party	NOUN
american_scientific_journal-3183	141	16	is	be	AUX
american_scientific_journal-3183	141	17	becoming	become	VERB
american_scientific_journal-3183	141	18	increasingly	increasingly	ADV
american_scientific_journal-3183	141	19	dependent	dependent	ADJ
american_scientific_journal-3183	141	20	on	on	ADP
american_scientific_journal-3183	141	21	external	external	ADJ
american_scientific_journal-3183	141	22	audit	audit	NOUN
american_scientific_journal-3183	141	23	reports	report	NOUN
american_scientific_journal-3183	141	24	,	,	PUNCT
american_scientific_journal-3183	141	25	acceptable	acceptable	ADJ
american_scientific_journal-3183	141	26	external	external	ADJ
american_scientific_journal-3183	141	27	auditing	auditing	NOUN
american_scientific_journal-3183	141	28	standards	standard	NOUN
american_scientific_journal-3183	141	29	have	have	AUX
american_scientific_journal-3183	141	30	become	become	VERB
american_scientific_journal-3183	141	31	a	a	DET
american_scientific_journal-3183	141	32	focus	focus	NOUN
american_scientific_journal-3183	141	33	on	on	ADP
american_scientific_journal-3183	141	34	the	the	DET
american_scientific_journal-3183	141	35	reasonableness	reasonableness	NOUN
american_scientific_journal-3183	141	36	of	of	ADP
american_scientific_journal-3183	141	37	the	the	DET
american_scientific_journal-3183	141	38	guarantees	guarantee	NOUN
american_scientific_journal-3183	141	39	provided	provide	VERB
american_scientific_journal-3183	141	40	in	in	ADP
american_scientific_journal-3183	141	41	the	the	DET
american_scientific_journal-3183	141	42	financial	financial	ADJ
american_scientific_journal-3183	141	43	reports	report	NOUN
american_scientific_journal-3183	141	44	.	.	PUNCT
american_scientific_journal-3183	142	1	the	the	DET
american_scientific_journal-3183	142	2	expectations	expectation	NOUN
american_scientific_journal-3183	142	3	gap	gap	NOUN
american_scientific_journal-3183	142	4	is	be	AUX
american_scientific_journal-3183	142	5	one	one	NUM
american_scientific_journal-3183	142	6	of	of	ADP
american_scientific_journal-3183	142	7	the	the	DET
american_scientific_journal-3183	142	8	main	main	ADJ
american_scientific_journal-3183	142	9	challenges	challenge	NOUN
american_scientific_journal-3183	142	10	facing	face	VERB
american_scientific_journal-3183	142	11	the	the	DET
american_scientific_journal-3183	142	12	auditing	auditing	NOUN
american_scientific_journal-3183	142	13	profession	profession	NOUN
american_scientific_journal-3183	142	14	.	.	PUNCT
american_scientific_journal-3183	143	1	one	one	NUM
american_scientific_journal-3183	143	2	of	of	ADP
american_scientific_journal-3183	143	3	its	its	PRON
american_scientific_journal-3183	143	4	main	main	ADJ
american_scientific_journal-3183	143	5	dimensions	dimension	NOUN
american_scientific_journal-3183	143	6	is	be	AUX
american_scientific_journal-3183	143	7	the	the	DET
american_scientific_journal-3183	143	8	ability	ability	NOUN
american_scientific_journal-3183	143	9	of	of	ADP
american_scientific_journal-3183	143	10	the	the	DET
american_scientific_journal-3183	143	11	entity	entity	NOUN
american_scientific_journal-3183	143	12	to	to	PART
american_scientific_journal-3183	143	13	continue	continue	VERB
american_scientific_journal-3183	143	14	its	its	PRON
american_scientific_journal-3183	143	15	successful	successful	ADJ
american_scientific_journal-3183	143	16	business	business	NOUN
american_scientific_journal-3183	143	17	.	.	PUNCT
american_scientific_journal-3183	144	1	it	it	PRON
american_scientific_journal-3183	144	2	is	be	AUX
american_scientific_journal-3183	144	3	one	one	NUM
american_scientific_journal-3183	144	4	of	of	ADP
american_scientific_journal-3183	144	5	the	the	DET
american_scientific_journal-3183	144	6	main	main	ADJ
american_scientific_journal-3183	144	7	axes	axis	NOUN
american_scientific_journal-3183	144	8	in	in	ADP
american_scientific_journal-3183	144	9	which	which	PRON
american_scientific_journal-3183	144	10	the	the	DET
american_scientific_journal-3183	144	11	audit	audit	NOUN
american_scientific_journal-3183	144	12	profession	profession	NOUN
american_scientific_journal-3183	144	13	faced	face	VERB
american_scientific_journal-3183	144	14	great	great	ADJ
american_scientific_journal-3183	144	15	cash	cash	NOUN
american_scientific_journal-3183	144	16	.	.	PUNCT
american_scientific_journal-3183	145	1	the	the	DET
american_scientific_journal-3183	145	2	users	user	NOUN
american_scientific_journal-3183	145	3	of	of	ADP
american_scientific_journal-3183	145	4	the	the	DET
american_scientific_journal-3183	145	5	financial	financial	ADJ
american_scientific_journal-3183	145	6	statements	statement	NOUN
american_scientific_journal-3183	145	7	do	do	AUX
american_scientific_journal-3183	145	8	not	not	PART
american_scientific_journal-3183	145	9	have	have	VERB
american_scientific_journal-3183	145	10	the	the	DET
american_scientific_journal-3183	145	11	ability	ability	NOUN
american_scientific_journal-3183	145	12	to	to	PART
american_scientific_journal-3183	145	13	access	access	VERB
american_scientific_journal-3183	145	14	the	the	DET
american_scientific_journal-3183	145	15	entity	entity	NOUN
american_scientific_journal-3183	145	16	's	's	PART
american_scientific_journal-3183	145	17	accounting	accounting	NOUN
american_scientific_journal-3183	145	18	records	record	NOUN
american_scientific_journal-3183	145	19	.	.	PUNCT
american_scientific_journal-3183	146	1	the	the	DET
american_scientific_journal-3183	146	2	financial	financial	ADJ
american_scientific_journal-3183	146	3	center	center	NOUN
american_scientific_journal-3183	146	4	,	,	PUNCT
american_scientific_journal-3183	146	5	therefore	therefore	ADV
american_scientific_journal-3183	146	6	,	,	PUNCT
american_scientific_journal-3183	146	7	depends	depend	VERB
american_scientific_journal-3183	146	8	primarily	primarily	ADV
american_scientific_journal-3183	146	9	on	on	ADP
american_scientific_journal-3183	146	10	what	what	PRON
american_scientific_journal-3183	146	11	information	information	NOUN
american_scientific_journal-3183	146	12	management	management	NOUN
american_scientific_journal-3183	146	13	provides	provide	VERB
american_scientific_journal-3183	146	14	to	to	ADP
american_scientific_journal-3183	146	15	them	they	PRON
american_scientific_journal-3183	146	16	.	.	PUNCT
american_scientific_journal-3183	147	1	the	the	DET
american_scientific_journal-3183	147	2	financial	financial	ADJ
american_scientific_journal-3183	147	3	community	community	NOUN
american_scientific_journal-3183	147	4	expects	expect	VERB
american_scientific_journal-3183	147	5	the	the	DET
american_scientific_journal-3183	147	6	independent	independent	ADJ
american_scientific_journal-3183	147	7	auditor	auditor	NOUN
american_scientific_journal-3183	147	8	to	to	PART
american_scientific_journal-3183	147	9	provide	provide	VERB
american_scientific_journal-3183	147	10	it	it	PRON
american_scientific_journal-3183	147	11	with	with	ADP
american_scientific_journal-3183	147	12	early	early	ADJ
american_scientific_journal-3183	147	13	warning	warning	NOUN
american_scientific_journal-3183	147	14	of	of	ADP
american_scientific_journal-3183	147	15	failures	failure	NOUN
american_scientific_journal-3183	147	16	that	that	PRON
american_scientific_journal-3183	147	17	may	may	AUX
american_scientific_journal-3183	147	18	occur	occur	VERB
american_scientific_journal-3183	147	19	to	to	ADP
american_scientific_journal-3183	147	20	the	the	DET
american_scientific_journal-3183	147	21	entity	entity	NOUN
american_scientific_journal-3183	147	22	.	.	PUNCT
american_scientific_journal-3183	148	1	this	this	DET
american_scientific_journal-3183	148	2	expectation	expectation	NOUN
american_scientific_journal-3183	148	3	by	by	ADP
american_scientific_journal-3183	148	4	the	the	DET
american_scientific_journal-3183	148	5	financial	financial	ADJ
american_scientific_journal-3183	148	6	community	community	NOUN
american_scientific_journal-3183	148	7	was	be	AUX
american_scientific_journal-3183	148	8	one	one	NUM
american_scientific_journal-3183	148	9	of	of	ADP
american_scientific_journal-3183	148	10	the	the	DET
american_scientific_journal-3183	148	11	dimensions	dimension	NOUN
american_scientific_journal-3183	148	12	of	of	ADP
american_scientific_journal-3183	148	13	the	the	DET
american_scientific_journal-3183	148	14	gap	gap	NOUN
american_scientific_journal-3183	148	15	between	between	ADP
american_scientific_journal-3183	148	16	the	the	DET
american_scientific_journal-3183	148	17	auditors	auditor	NOUN
american_scientific_journal-3183	148	18	and	and	CCONJ
american_scientific_journal-3183	148	19	the	the	DET
american_scientific_journal-3183	148	20	financial	financial	ADJ
american_scientific_journal-3183	148	21	community	community	NOUN
american_scientific_journal-3183	148	22	as	as	SCONJ
american_scientific_journal-3183	148	23	evidenced	evidence	VERB
american_scientific_journal-3183	148	24	by	by	ADP
american_scientific_journal-3183	148	25	many	many	ADJ
american_scientific_journal-3183	148	26	studies	study	NOUN
american_scientific_journal-3183	148	27	on	on	ADP
american_scientific_journal-3183	148	28	this	this	DET
american_scientific_journal-3183	148	29	subject	subject	NOUN
american_scientific_journal-3183	148	30	.	.	PUNCT
american_scientific_journal-3183	149	1	the	the	DET
american_scientific_journal-3183	149	2	auditors	auditor	NOUN
american_scientific_journal-3183	149	3	'	'	PART
american_scientific_journal-3183	149	4	criticism	criticism	NOUN
american_scientific_journal-3183	149	5	was	be	AUX
american_scientific_journal-3183	149	6	not	not	PART
american_scientific_journal-3183	149	7	limited	limit	VERB
american_scientific_journal-3183	149	8	to	to	ADP
american_scientific_journal-3183	149	9	the	the	DET
american_scientific_journal-3183	149	10	auditor	auditor	NOUN
american_scientific_journal-3183	149	11	's	's	PART
american_scientific_journal-3183	149	12	responsibility	responsibility	NOUN
american_scientific_journal-3183	149	13	to	to	PART
american_scientific_journal-3183	149	14	detect	detect	VERB
american_scientific_journal-3183	149	15	fraud	fraud	NOUN
american_scientific_journal-3183	149	16	and	and	CCONJ
american_scientific_journal-3183	149	17	error	error	NOUN
american_scientific_journal-3183	149	18	,	,	PUNCT
american_scientific_journal-3183	149	19	but	but	CCONJ
american_scientific_journal-3183	149	20	also	also	ADV
american_scientific_journal-3183	149	21	to	to	ADP
american_scientific_journal-3183	149	22	the	the	DET
american_scientific_journal-3183	149	23	auditor	auditor	NOUN
american_scientific_journal-3183	149	24	's	's	PART
american_scientific_journal-3183	149	25	responsibility	responsibility	NOUN
american_scientific_journal-3183	149	26	to	to	PART
american_scientific_journal-3183	149	27	issue	issue	VERB
american_scientific_journal-3183	149	28	an	an	DET
american_scientific_journal-3183	149	29	early	early	ADJ
american_scientific_journal-3183	149	30	warning	warning	NOUN
american_scientific_journal-3183	149	31	about	about	ADP
american_scientific_journal-3183	149	32	the	the	DET
american_scientific_journal-3183	149	33	possibility	possibility	NOUN
american_scientific_journal-3183	149	34	of	of	ADP
american_scientific_journal-3183	149	35	continuing	continue	VERB
american_scientific_journal-3183	149	36	the	the	DET
american_scientific_journal-3183	149	37	work	work	NOUN
american_scientific_journal-3183	149	38	of	of	ADP
american_scientific_journal-3183	149	39	the	the	DET
american_scientific_journal-3183	149	40	entity	entity	NOUN
american_scientific_journal-3183	149	41	in	in	ADP
american_scientific_journal-3183	149	42	the	the	DET
american_scientific_journal-3183	149	43	event	event	NOUN
american_scientific_journal-3183	149	44	of	of	ADP
american_scientific_journal-3183	149	45	an	an	DET
american_scientific_journal-3183	149	46	entity	entity	NOUN
american_scientific_journal-3183	149	47	approaching	approach	VERB
american_scientific_journal-3183	149	48	failure	failure	NOUN
american_scientific_journal-3183	149	49	.	.	PUNCT
american_scientific_journal-3183	150	1	3	3	X
american_scientific_journal-3183	150	2	.	.	NUM
american_scientific_journal-3183	150	3	applied	apply	VERB
american_scientific_journal-3183	150	4	field	field	NOUN
american_scientific_journal-3183	150	5	study	study	NOUN
american_scientific_journal-3183	150	6	in	in	ADP
american_scientific_journal-3183	150	7	order	order	NOUN
american_scientific_journal-3183	150	8	to	to	PART
american_scientific_journal-3183	150	9	achieve	achieve	VERB
american_scientific_journal-3183	150	10	the	the	DET
american_scientific_journal-3183	150	11	study	study	NOUN
american_scientific_journal-3183	150	12	objective	objective	NOUN
american_scientific_journal-3183	150	13	of	of	ADP
american_scientific_journal-3183	150	14	studying	study	VERB
american_scientific_journal-3183	150	15	the	the	DET
american_scientific_journal-3183	150	16	impact	impact	NOUN
american_scientific_journal-3183	150	17	of	of	ADP
american_scientific_journal-3183	150	18	the	the	DET
american_scientific_journal-3183	150	19	implementation	implementation	NOUN
american_scientific_journal-3183	150	20	of	of	ADP
american_scientific_journal-3183	150	21	corporate	corporate	ADJ
american_scientific_journal-3183	150	22	governance	governance	NOUN
american_scientific_journal-3183	150	23	on	on	ADP
american_scientific_journal-3183	150	24	the	the	DET
american_scientific_journal-3183	150	25	expectations	expectation	NOUN
american_scientific_journal-3183	150	26	gap	gap	NOUN
american_scientific_journal-3183	150	27	in	in	ADP
american_scientific_journal-3183	150	28	the	the	DET
american_scientific_journal-3183	150	29	external	external	ADJ
american_scientific_journal-3183	150	30	audit	audit	NOUN
american_scientific_journal-3183	150	31	profession	profession	NOUN
american_scientific_journal-3183	150	32	in	in	ADP
american_scientific_journal-3183	150	33	iraq	iraq	PROPN
american_scientific_journal-3183	150	34	,	,	PUNCT
american_scientific_journal-3183	150	35	the	the	DET
american_scientific_journal-3183	150	36	analytical	analytical	ADJ
american_scientific_journal-3183	150	37	descriptive	descriptive	ADJ
american_scientific_journal-3183	150	38	method	method	NOUN
american_scientific_journal-3183	150	39	was	be	AUX
american_scientific_journal-3183	150	40	used	use	VERB
american_scientific_journal-3183	150	41	by	by	ADP
american_scientific_journal-3183	150	42	obtaining	obtain	VERB
american_scientific_journal-3183	150	43	the	the	DET
american_scientific_journal-3183	150	44	data	datum	NOUN
american_scientific_journal-3183	150	45	through	through	ADP
american_scientific_journal-3183	150	46	the	the	DET
american_scientific_journal-3183	150	47	distribution	distribution	NOUN
american_scientific_journal-3183	150	48	of	of	ADP
american_scientific_journal-3183	150	49	a	a	DET
american_scientific_journal-3183	150	50	sample	sample	NOUN
american_scientific_journal-3183	150	51	questionnaire	questionnaire	NOUN
american_scientific_journal-3183	150	52	on	on	ADP
american_scientific_journal-3183	150	53	a	a	DET
american_scientific_journal-3183	150	54	sample	sample	NOUN
american_scientific_journal-3183	150	55	of	of	ADP
american_scientific_journal-3183	150	56	the	the	DET
american_scientific_journal-3183	150	57	study	study	NOUN
american_scientific_journal-3183	150	58	community	community	NOUN
american_scientific_journal-3183	150	59	and	and	CCONJ
american_scientific_journal-3183	150	60	the	the	DET
american_scientific_journal-3183	150	61	data	datum	NOUN
american_scientific_journal-3183	150	62	collection	collection	NOUN
american_scientific_journal-3183	150	63	,	,	PUNCT
american_scientific_journal-3183	150	64	compilation	compilation	NOUN
american_scientific_journal-3183	150	65	and	and	CCONJ
american_scientific_journal-3183	150	66	analysis	analysis	NOUN
american_scientific_journal-3183	150	67	using	use	VERB
american_scientific_journal-3183	150	68	spss	spss	PROPN
american_scientific_journal-3183	150	69	)	)	PUNCT
american_scientific_journal-3183	150	70	.	.	PUNCT
american_scientific_journal-3183	151	1	the	the	DET
american_scientific_journal-3183	151	2	study	study	NOUN
american_scientific_journal-3183	151	3	society	society	NOUN
american_scientific_journal-3183	151	4	consists	consist	VERB
american_scientific_journal-3183	151	5	of	of	ADP
american_scientific_journal-3183	151	6	two	two	NUM
american_scientific_journal-3183	151	7	main	main	ADJ
american_scientific_journal-3183	151	8	categories	category	NOUN
american_scientific_journal-3183	151	9	:	:	PUNCT
american_scientific_journal-3183	151	10	the	the	DET
american_scientific_journal-3183	151	11	first	first	ADJ
american_scientific_journal-3183	151	12	(	(	PUNCT
american_scientific_journal-3183	151	13	100	100	NUM
american_scientific_journal-3183	151	14	)	)	PUNCT
american_scientific_journal-3183	151	15	independent	independent	ADJ
american_scientific_journal-3183	151	16	external	external	ADJ
american_scientific_journal-3183	151	17	auditor	auditor	NOUN
american_scientific_journal-3183	151	18	to	to	PART
american_scientific_journal-3183	151	19	work	work	VERB
american_scientific_journal-3183	151	20	in	in	ADP
american_scientific_journal-3183	151	21	iraq	iraq	PROPN
american_scientific_journal-3183	151	22	,	,	PUNCT
american_scientific_journal-3183	151	23	as	as	ADV
american_scientific_journal-3183	151	24	well	well	ADV
american_scientific_journal-3183	151	25	as	as	ADP
american_scientific_journal-3183	151	26	investors	investor	NOUN
american_scientific_journal-3183	151	27	and	and	CCONJ
american_scientific_journal-3183	151	28	users	user	NOUN
american_scientific_journal-3183	151	29	of	of	ADP
american_scientific_journal-3183	151	30	financial	financial	ADJ
american_scientific_journal-3183	151	31	statements	statement	NOUN
american_scientific_journal-3183	151	32	through	through	ADP
american_scientific_journal-3183	151	33	the	the	DET
american_scientific_journal-3183	151	34	selection	selection	NOUN
american_scientific_journal-3183	151	35	of	of	ADP
american_scientific_journal-3183	151	36	(	(	PUNCT
american_scientific_journal-3183	151	37	7	7	X
american_scientific_journal-3183	151	38	)	)	PUNCT
american_scientific_journal-3183	151	39	listed	list	VERB
american_scientific_journal-3183	151	40	companies	company	NOUN
american_scientific_journal-3183	151	41	in	in	ADP
american_scientific_journal-3183	151	42	the	the	DET
american_scientific_journal-3183	151	43	stock	stock	NOUN
american_scientific_journal-3183	151	44	market	market	NOUN
american_scientific_journal-3183	151	45	operating	operate	VERB
american_scientific_journal-3183	151	46	in	in	ADP
american_scientific_journal-3183	151	47	iraq	iraq	PROPN
american_scientific_journal-3183	151	48	the	the	DET
american_scientific_journal-3183	151	49	questionnaire	questionnaire	NOUN
american_scientific_journal-3183	151	50	was	be	AUX
american_scientific_journal-3183	151	51	divided	divide	VERB
american_scientific_journal-3183	151	52	into	into	ADP
american_scientific_journal-3183	151	53	four	four	NUM
american_scientific_journal-3183	151	54	axes	axis	NOUN
american_scientific_journal-3183	151	55	to	to	PART
american_scientific_journal-3183	151	56	test	test	VERB
american_scientific_journal-3183	151	57	the	the	DET
american_scientific_journal-3183	151	58	four	four	NUM
american_scientific_journal-3183	151	59	study	study	NOUN
american_scientific_journal-3183	151	60	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	151	61	to	to	PART
american_scientific_journal-3183	151	62	survey	survey	VERB
american_scientific_journal-3183	151	63	the	the	DET
american_scientific_journal-3183	151	64	opinions	opinion	NOUN
american_scientific_journal-3183	151	65	of	of	ADP
american_scientific_journal-3183	151	66	external	external	ADJ
american_scientific_journal-3183	151	67	auditors	auditor	NOUN
american_scientific_journal-3183	151	68	,	,	PUNCT
american_scientific_journal-3183	151	69	investors	investor	NOUN
american_scientific_journal-3183	151	70	and	and	CCONJ
american_scientific_journal-3183	151	71	users	user	NOUN
american_scientific_journal-3183	151	72	of	of	ADP
american_scientific_journal-3183	151	73	the	the	DET
american_scientific_journal-3183	151	74	financial	financial	ADJ
american_scientific_journal-3183	151	75	statements	statement	NOUN
american_scientific_journal-3183	151	76	on	on	ADP
american_scientific_journal-3183	151	77	the	the	DET
american_scientific_journal-3183	151	78	impact	impact	NOUN
american_scientific_journal-3183	151	79	of	of	ADP
american_scientific_journal-3183	151	80	applying	apply	VERB
american_scientific_journal-3183	151	81	corporate	corporate	ADJ
american_scientific_journal-3183	151	82	governance	governance	NOUN
american_scientific_journal-3183	151	83	on	on	ADP
american_scientific_journal-3183	151	84	the	the	DET
american_scientific_journal-3183	151	85	expectations	expectation	NOUN
american_scientific_journal-3183	151	86	gap	gap	NOUN
american_scientific_journal-3183	151	87	in	in	ADP
american_scientific_journal-3183	151	88	the	the	DET
american_scientific_journal-3183	151	89	external	external	ADJ
american_scientific_journal-3183	151	90	audit	audit	NOUN
american_scientific_journal-3183	151	91	profession	profession	NOUN
american_scientific_journal-3183	151	92	in	in	ADP
american_scientific_journal-3183	151	93	iraq	iraq	PROPN
american_scientific_journal-3183	151	94	.	.	PUNCT
american_scientific_journal-3183	152	1	the	the	DET
american_scientific_journal-3183	152	2	answer	answer	NOUN
american_scientific_journal-3183	152	3	to	to	ADP
american_scientific_journal-3183	152	4	each	each	PRON
american_scientific_journal-3183	152	5	of	of	ADP
american_scientific_journal-3183	152	6	the	the	DET
american_scientific_journal-3183	152	7	four	four	NUM
american_scientific_journal-3183	152	8	axes	axis	NOUN
american_scientific_journal-3183	152	9	covering	cover	VERB
american_scientific_journal-3183	152	10	the	the	DET
american_scientific_journal-3183	152	11	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	152	12	of	of	ADP
american_scientific_journal-3183	152	13	the	the	DET
american_scientific_journal-3183	152	14	study	study	NOUN
american_scientific_journal-3183	152	15	,	,	PUNCT
american_scientific_journal-3183	152	16	according	accord	VERB
american_scientific_journal-3183	152	17	to	to	ADP
american_scientific_journal-3183	152	18	the	the	DET
american_scientific_journal-3183	152	19	fivefold	fivefold	ADJ
american_scientific_journal-3183	152	20	likert	likert	ADJ
american_scientific_journal-3183	152	21	scale	scale	NOUN
american_scientific_journal-3183	152	22	in	in	ADP
american_scientific_journal-3183	152	23	table	table	NOUN
american_scientific_journal-3183	152	24	(	(	PUNCT
american_scientific_journal-3183	152	25	1	1	NUM
american_scientific_journal-3183	152	26	)	)	PUNCT
american_scientific_journal-3183	152	27	table	table	NOUN
american_scientific_journal-3183	152	28	1	1	NUM
american_scientific_journal-3183	152	29	:	:	PUNCT
american_scientific_journal-3183	152	30	scale	scale	NOUN
american_scientific_journal-3183	152	31	of	of	ADP
american_scientific_journal-3183	152	32	response	response	NOUN
american_scientific_journal-3183	152	33	to	to	ADP
american_scientific_journal-3183	152	34	paragraphs	paragraph	NOUN
american_scientific_journal-3183	152	35	category	category	NOUN
american_scientific_journal-3183	152	36	very	very	ADV
american_scientific_journal-3183	152	37	ok	ok	INTJ
american_scientific_journal-3183	152	38	ok	ok	INTJ
american_scientific_journal-3183	152	39	neutral	neutral	ADJ
american_scientific_journal-3183	152	40	not	not	PART
american_scientific_journal-3183	152	41	agree	agree	VERB
american_scientific_journal-3183	152	42	strongly	strongly	ADV
american_scientific_journal-3183	152	43	disagree	disagree	VERB
american_scientific_journal-3183	152	44	class	class	NOUN
american_scientific_journal-3183	152	45	5	5	NUM
american_scientific_journal-3183	152	46	4	4	NUM
american_scientific_journal-3183	152	47	3	3	NUM
american_scientific_journal-3183	152	48	2	2	NUM
american_scientific_journal-3183	152	49	1	1	NUM
american_scientific_journal-3183	152	50	american	american	ADJ
american_scientific_journal-3183	152	51	scientific	scientific	ADJ
american_scientific_journal-3183	152	52	research	research	NOUN
american_scientific_journal-3183	152	53	journal	journal	NOUN
american_scientific_journal-3183	152	54	for	for	ADP
american_scientific_journal-3183	152	55	engineering	engineering	NOUN
american_scientific_journal-3183	152	56	,	,	PUNCT
american_scientific_journal-3183	152	57	technology	technology	NOUN
american_scientific_journal-3183	152	58	,	,	PUNCT
american_scientific_journal-3183	152	59	and	and	CCONJ
american_scientific_journal-3183	152	60	sciences	science	NOUN
american_scientific_journal-3183	152	61	(	(	PUNCT
american_scientific_journal-3183	152	62	asrjets	asrjet	NOUN
american_scientific_journal-3183	152	63	)	)	PUNCT
american_scientific_journal-3183	152	64	(	(	PUNCT
american_scientific_journal-3183	152	65	2017	2017	NUM
american_scientific_journal-3183	152	66	)	)	PUNCT
american_scientific_journal-3183	152	67	volume	volume	NOUN
american_scientific_journal-3183	152	68	33	33	NUM
american_scientific_journal-3183	152	69	,	,	PUNCT
american_scientific_journal-3183	152	70	no	no	DET
american_scientific_journal-3183	152	71	1	1	NUM
american_scientific_journal-3183	152	72	,	,	PUNCT
american_scientific_journal-3183	152	73	pp	pp	ADV
american_scientific_journal-3183	152	74	305	305	NUM
american_scientific_journal-3183	152	75	-	-	SYM
american_scientific_journal-3183	152	76	327	327	NUM
american_scientific_journal-3183	152	77	318	318	NUM
american_scientific_journal-3183	152	78	credibility	credibility	NOUN
american_scientific_journal-3183	152	79	the	the	DET
american_scientific_journal-3183	152	80	internal	internal	ADJ
american_scientific_journal-3183	152	81	consistency	consistency	NOUN
american_scientific_journal-3183	152	82	of	of	ADP
american_scientific_journal-3183	152	83	the	the	DET
american_scientific_journal-3183	152	84	paragraphs	paragraph	NOUN
american_scientific_journal-3183	152	85	of	of	ADP
american_scientific_journal-3183	152	86	the	the	DET
american_scientific_journal-3183	152	87	resolution	resolution	NOUN
american_scientific_journal-3183	152	88	:	:	PUNCT
american_scientific_journal-3183	152	89	the	the	DET
american_scientific_journal-3183	152	90	internal	internal	ADJ
american_scientific_journal-3183	152	91	consistency	consistency	NOUN
american_scientific_journal-3183	152	92	of	of	ADP
american_scientific_journal-3183	152	93	the	the	DET
american_scientific_journal-3183	152	94	questionnaire	questionnaire	NOUN
american_scientific_journal-3183	152	95	sections	section	NOUN
american_scientific_journal-3183	152	96	was	be	AUX
american_scientific_journal-3183	152	97	calculated	calculate	VERB
american_scientific_journal-3183	152	98	by	by	ADP
american_scientific_journal-3183	152	99	applying	apply	VERB
american_scientific_journal-3183	152	100	to	to	ADP
american_scientific_journal-3183	152	101	the	the	DET
american_scientific_journal-3183	152	102	sample	sample	NOUN
american_scientific_journal-3183	152	103	of	of	ADP
american_scientific_journal-3183	152	104	the	the	DET
american_scientific_journal-3183	152	105	study	study	NOUN
american_scientific_journal-3183	152	106	by	by	ADP
american_scientific_journal-3183	152	107	calculating	calculate	VERB
american_scientific_journal-3183	152	108	the	the	DET
american_scientific_journal-3183	152	109	correlation	correlation	NOUN
american_scientific_journal-3183	152	110	coefficients	coefficient	NOUN
american_scientific_journal-3183	152	111	of	of	ADP
american_scientific_journal-3183	152	112	each	each	DET
american_scientific_journal-3183	152	113	paragraph	paragraph	NOUN
american_scientific_journal-3183	152	114	and	and	CCONJ
american_scientific_journal-3183	152	115	the	the	DET
american_scientific_journal-3183	152	116	total	total	ADJ
american_scientific_journal-3183	152	117	score	score	NOUN
american_scientific_journal-3183	152	118	of	of	ADP
american_scientific_journal-3183	152	119	its	its	PRON
american_scientific_journal-3183	152	120	axis	axis	NOUN
american_scientific_journal-3183	152	121	as	as	SCONJ
american_scientific_journal-3183	152	122	follows	follow	VERB
american_scientific_journal-3183	152	123	:	:	PUNCT
american_scientific_journal-3183	152	124	-internal	-internal	ADJ
american_scientific_journal-3183	152	125	credibility	credibility	NOUN
american_scientific_journal-3183	152	126	of	of	ADP
american_scientific_journal-3183	152	127	the	the	DET
american_scientific_journal-3183	152	128	first	first	ADJ
american_scientific_journal-3183	152	129	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	152	130	paragraphs	paragraph	VERB
american_scientific_journal-3183	152	131	:	:	PUNCT
american_scientific_journal-3183	152	132	the	the	DET
american_scientific_journal-3183	152	133	extent	extent	NOUN
american_scientific_journal-3183	152	134	to	to	PART
american_scientific_journal-3183	152	135	which	which	PRON
american_scientific_journal-3183	152	136	the	the	DET
american_scientific_journal-3183	152	137	application	application	NOUN
american_scientific_journal-3183	152	138	of	of	ADP
american_scientific_journal-3183	152	139	the	the	DET
american_scientific_journal-3183	152	140	principle	principle	NOUN
american_scientific_journal-3183	152	141	of	of	ADP
american_scientific_journal-3183	152	142	ensuring	ensure	VERB
american_scientific_journal-3183	152	143	a	a	DET
american_scientific_journal-3183	152	144	basis	basis	NOUN
american_scientific_journal-3183	152	145	for	for	ADP
american_scientific_journal-3183	152	146	an	an	DET
american_scientific_journal-3183	152	147	effective	effective	ADJ
american_scientific_journal-3183	152	148	corporate	corporate	ADJ
american_scientific_journal-3183	152	149	governance	governance	NOUN
american_scientific_journal-3183	152	150	framework	framework	NOUN
american_scientific_journal-3183	152	151	has	have	AUX
american_scientific_journal-3183	152	152	contributed	contribute	VERB
american_scientific_journal-3183	152	153	to	to	ADP
american_scientific_journal-3183	152	154	narrowing	narrow	VERB
american_scientific_journal-3183	152	155	the	the	DET
american_scientific_journal-3183	152	156	expectations	expectation	NOUN
american_scientific_journal-3183	152	157	gap	gap	NOUN
american_scientific_journal-3183	152	158	in	in	ADP
american_scientific_journal-3183	152	159	the	the	DET
american_scientific_journal-3183	152	160	external	external	ADJ
american_scientific_journal-3183	152	161	audit	audit	NOUN
american_scientific_journal-3183	152	162	profession	profession	NOUN
american_scientific_journal-3183	152	163	:	:	PUNCT
american_scientific_journal-3183	152	164	table	table	NOUN
american_scientific_journal-3183	152	165	(	(	PUNCT
american_scientific_journal-3183	152	166	2	2	X
american_scientific_journal-3183	152	167	)	)	PUNCT
american_scientific_journal-3183	152	168	shows	show	VERB
american_scientific_journal-3183	152	169	the	the	DET
american_scientific_journal-3183	152	170	correlation	correlation	NOUN
american_scientific_journal-3183	152	171	coefficients	coefficient	NOUN
american_scientific_journal-3183	152	172	between	between	ADP
american_scientific_journal-3183	152	173	each	each	DET
american_scientific_journal-3183	152	174	paragraph	paragraph	NOUN
american_scientific_journal-3183	152	175	of	of	ADP
american_scientific_journal-3183	152	176	the	the	DET
american_scientific_journal-3183	152	177	first	first	ADJ
american_scientific_journal-3183	152	178	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	152	179	,	,	PUNCT
american_scientific_journal-3183	152	180	which	which	PRON
american_scientific_journal-3183	152	181	shows	show	VERB
american_scientific_journal-3183	152	182	that	that	SCONJ
american_scientific_journal-3183	152	183	the	the	DET
american_scientific_journal-3183	152	184	correlation	correlation	NOUN
american_scientific_journal-3183	152	185	coefficients	coefficient	NOUN
american_scientific_journal-3183	152	186	shown	show	VERB
american_scientific_journal-3183	152	187	are	be	AUX
american_scientific_journal-3183	152	188	a	a	DET
american_scientific_journal-3183	152	189	function	function	NOUN
american_scientific_journal-3183	152	190	at	at	ADP
american_scientific_journal-3183	152	191	the	the	DET
american_scientific_journal-3183	152	192	level	level	NOUN
american_scientific_journal-3183	152	193	of	of	ADP
american_scientific_journal-3183	152	194	significance	significance	NOUN
american_scientific_journal-3183	152	195	(	(	PUNCT
american_scientific_journal-3183	152	196	0.05	0.05	NUM
american_scientific_journal-3183	152	197	)	)	PUNCT
american_scientific_journal-3183	152	198	where	where	SCONJ
american_scientific_journal-3183	152	199	the	the	DET
american_scientific_journal-3183	152	200	significance	significance	NOUN
american_scientific_journal-3183	152	201	level	level	NOUN
american_scientific_journal-3183	152	202	for	for	ADP
american_scientific_journal-3183	152	203	each	each	DET
american_scientific_journal-3183	152	204	paragraph	paragraph	NOUN
american_scientific_journal-3183	152	205	is	be	AUX
american_scientific_journal-3183	152	206	less	less	ADJ
american_scientific_journal-3183	152	207	than	than	ADP
american_scientific_journal-3183	152	208	0.05	0.05	NUM
american_scientific_journal-3183	152	209	and	and	CCONJ
american_scientific_journal-3183	152	210	the	the	DET
american_scientific_journal-3183	152	211	calculated	calculated	ADJ
american_scientific_journal-3183	152	212	r	r	NOUN
american_scientific_journal-3183	152	213	value	value	NOUN
american_scientific_journal-3183	152	214	is	be	AUX
american_scientific_journal-3183	152	215	greater	great	ADJ
american_scientific_journal-3183	152	216	than	than	ADP
american_scientific_journal-3183	152	217	the	the	DET
american_scientific_journal-3183	152	218	r	r	NOUN
american_scientific_journal-3183	152	219	division	division	NOUN
american_scientific_journal-3183	152	220	of	of	ADP
american_scientific_journal-3183	152	221	0.396	0.396	NUM
american_scientific_journal-3183	152	222	.	.	PUNCT
american_scientific_journal-3183	153	1	the	the	DET
american_scientific_journal-3183	153	2	paragraphs	paragraph	NOUN
american_scientific_journal-3183	153	3	of	of	ADP
american_scientific_journal-3183	153	4	the	the	DET
american_scientific_journal-3183	153	5	first	first	ADJ
american_scientific_journal-3183	153	6	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	153	7	are	be	AUX
american_scientific_journal-3183	153	8	true	true	ADJ
american_scientific_journal-3183	153	9	to	to	ADP
american_scientific_journal-3183	153	10	what	what	PRON
american_scientific_journal-3183	153	11	has	have	AUX
american_scientific_journal-3183	153	12	been	be	AUX
american_scientific_journal-3183	153	13	put	put	VERB
american_scientific_journal-3183	153	14	to	to	ADP
american_scientific_journal-3183	153	15	measure	measure	VERB
american_scientific_journal-3183	153	16	.	.	PUNCT
american_scientific_journal-3183	154	1	table	table	NOUN
american_scientific_journal-3183	154	2	2	2	NUM
american_scientific_journal-3183	154	3	:	:	PUNCT
american_scientific_journal-3183	154	4	internal	internal	ADJ
american_scientific_journal-3183	154	5	credibility	credibility	NOUN
american_scientific_journal-3183	154	6	of	of	ADP
american_scientific_journal-3183	154	7	the	the	DET
american_scientific_journal-3183	154	8	first	first	ADJ
american_scientific_journal-3183	154	9	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	154	10	paragraphs	paragraph	NOUN
american_scientific_journal-3183	154	11	t	t	NOUN
american_scientific_journal-3183	154	12	paragraph	paragraph	NOUN
american_scientific_journal-3183	154	13	correlation	correlation	NOUN
american_scientific_journal-3183	154	14	coefficient	coefficient	NOUN
american_scientific_journal-3183	154	15	level	level	NOUN
american_scientific_journal-3183	154	16	of	of	ADP
american_scientific_journal-3183	154	17	significance	significance	NOUN
american_scientific_journal-3183	154	18	1	1	NUM
american_scientific_journal-3183	154	19	the	the	DET
american_scientific_journal-3183	154	20	applicable	applicable	ADJ
american_scientific_journal-3183	154	21	governance	governance	NOUN
american_scientific_journal-3183	154	22	framework	framework	NOUN
american_scientific_journal-3183	154	23	is	be	AUX
american_scientific_journal-3183	154	24	effective	effective	ADJ
american_scientific_journal-3183	154	25	and	and	CCONJ
american_scientific_journal-3183	154	26	flexible	flexible	ADJ
american_scientific_journal-3183	154	27	.	.	PUNCT
american_scientific_journal-3183	155	1	0.675	0.675	NUM
american_scientific_journal-3183	155	2	0.000	0.000	NUM
american_scientific_journal-3183	155	3	2	2	NUM
american_scientific_journal-3183	155	4	the	the	DET
american_scientific_journal-3183	155	5	existence	existence	NOUN
american_scientific_journal-3183	155	6	of	of	ADP
american_scientific_journal-3183	155	7	transparent	transparent	ADJ
american_scientific_journal-3183	155	8	and	and	CCONJ
american_scientific_journal-3183	155	9	highly	highly	ADV
american_scientific_journal-3183	155	10	efficient	efficient	ADJ
american_scientific_journal-3183	155	11	markets	market	NOUN
american_scientific_journal-3183	155	12	.	.	PUNCT
american_scientific_journal-3183	156	1	0.738	0.738	NUM
american_scientific_journal-3183	156	2	0.000	0.000	NUM
american_scientific_journal-3183	156	3	3	3	NUM
american_scientific_journal-3183	156	4	there	there	PRON
american_scientific_journal-3183	156	5	are	be	VERB
american_scientific_journal-3183	156	6	transparent	transparent	ADJ
american_scientific_journal-3183	156	7	and	and	CCONJ
american_scientific_journal-3183	156	8	enforceable	enforceable	ADJ
american_scientific_journal-3183	156	9	governance	governance	NOUN
american_scientific_journal-3183	156	10	laws	law	NOUN
american_scientific_journal-3183	156	11	and	and	CCONJ
american_scientific_journal-3183	156	12	regulations	regulation	NOUN
american_scientific_journal-3183	156	13	.	.	PUNCT
american_scientific_journal-3183	157	1	0.685	0.685	NUM
american_scientific_journal-3183	157	2	0.000	0.000	NUM
american_scientific_journal-3183	157	3	4	4	NUM
american_scientific_journal-3183	157	4	effective	effective	ADJ
american_scientific_journal-3183	157	5	and	and	CCONJ
american_scientific_journal-3183	157	6	fair	fair	ADJ
american_scientific_journal-3183	157	7	legal	legal	ADJ
american_scientific_journal-3183	157	8	and	and	CCONJ
american_scientific_journal-3183	157	9	regulatory	regulatory	ADJ
american_scientific_journal-3183	157	10	mechanisms	mechanism	NOUN
american_scientific_journal-3183	157	11	for	for	ADP
american_scientific_journal-3183	157	12	governance	governance	NOUN
american_scientific_journal-3183	157	13	.	.	PUNCT
american_scientific_journal-3183	158	1	0.746	0.746	NUM
american_scientific_journal-3183	158	2	0.000	0.000	NUM
american_scientific_journal-3183	158	3	5	5	NUM
american_scientific_journal-3183	158	4	the	the	DET
american_scientific_journal-3183	158	5	responsibilities	responsibility	NOUN
american_scientific_journal-3183	158	6	are	be	AUX
american_scientific_journal-3183	158	7	distributed	distribute	VERB
american_scientific_journal-3183	158	8	according	accord	VERB
american_scientific_journal-3183	158	9	to	to	ADP
american_scientific_journal-3183	158	10	a	a	DET
american_scientific_journal-3183	158	11	legislative	legislative	ADJ
american_scientific_journal-3183	158	12	specialty	specialty	NOUN
american_scientific_journal-3183	158	13	that	that	PRON
american_scientific_journal-3183	158	14	serves	serve	VERB
american_scientific_journal-3183	158	15	the	the	DET
american_scientific_journal-3183	158	16	public	public	ADJ
american_scientific_journal-3183	158	17	interests	interest	NOUN
american_scientific_journal-3183	158	18	.	.	PUNCT
american_scientific_journal-3183	159	1	0.604	0.604	NUM
american_scientific_journal-3183	159	2	0.000	0.000	NUM
american_scientific_journal-3183	159	3	6	6	NUM
american_scientific_journal-3183	159	4	supervisory	supervisory	ADJ
american_scientific_journal-3183	159	5	,	,	PUNCT
american_scientific_journal-3183	159	6	regulatory	regulatory	ADJ
american_scientific_journal-3183	159	7	and	and	CCONJ
american_scientific_journal-3183	159	8	executive	executive	ADJ
american_scientific_journal-3183	159	9	bodies	body	NOUN
american_scientific_journal-3183	159	10	shall	shall	AUX
american_scientific_journal-3183	159	11	be	be	AUX
american_scientific_journal-3183	159	12	given	give	VERB
american_scientific_journal-3183	159	13	adequate	adequate	ADJ
american_scientific_journal-3183	159	14	authority	authority	NOUN
american_scientific_journal-3183	159	15	to	to	PART
american_scientific_journal-3183	159	16	carry	carry	VERB
american_scientific_journal-3183	159	17	out	out	ADP
american_scientific_journal-3183	159	18	their	their	PRON
american_scientific_journal-3183	159	19	duties	duty	NOUN
american_scientific_journal-3183	159	20	.	.	PUNCT
american_scientific_journal-3183	160	1	0.773	0.773	NUM
american_scientific_journal-3183	160	2	0.000	0.000	NUM
american_scientific_journal-3183	160	3	7	7	NUM
american_scientific_journal-3183	160	4	supervisory	supervisory	ADJ
american_scientific_journal-3183	160	5	,	,	PUNCT
american_scientific_journal-3183	160	6	regulatory	regulatory	ADJ
american_scientific_journal-3183	160	7	and	and	CCONJ
american_scientific_journal-3183	160	8	executive	executive	ADJ
american_scientific_journal-3183	160	9	bodies	body	NOUN
american_scientific_journal-3183	160	10	enjoy	enjoy	VERB
american_scientific_journal-3183	160	11	integrity	integrity	NOUN
american_scientific_journal-3183	160	12	and	and	CCONJ
american_scientific_journal-3183	160	13	objectivity	objectivity	NOUN
american_scientific_journal-3183	160	14	0.860	0.860	NUM
american_scientific_journal-3183	160	15	0.000	0.000	NUM
american_scientific_journal-3183	160	16	8	8	NUM
american_scientific_journal-3183	160	17	decisions	decision	NOUN
american_scientific_journal-3183	160	18	of	of	ADP
american_scientific_journal-3183	160	19	supervisory	supervisory	ADJ
american_scientific_journal-3183	160	20	,	,	PUNCT
american_scientific_journal-3183	160	21	regulatory	regulatory	ADJ
american_scientific_journal-3183	160	22	and	and	CCONJ
american_scientific_journal-3183	160	23	executive	executive	ADJ
american_scientific_journal-3183	160	24	bodies	body	NOUN
american_scientific_journal-3183	160	25	shall	shall	AUX
american_scientific_journal-3183	160	26	be	be	AUX
american_scientific_journal-3183	160	27	issued	issue	VERB
american_scientific_journal-3183	160	28	in	in	ADP
american_scientific_journal-3183	160	29	a	a	DET
american_scientific_journal-3183	160	30	timely	timely	ADJ
american_scientific_journal-3183	160	31	and	and	CCONJ
american_scientific_journal-3183	160	32	transparent	transparent	ADJ
american_scientific_journal-3183	160	33	manner	manner	NOUN
american_scientific_journal-3183	160	34	0.821	0.821	NUM
american_scientific_journal-3183	160	35	0.000	0.000	NUM
american_scientific_journal-3183	160	36	values	value	NOUN
american_scientific_journal-3183	160	37	r	r	NOUN
american_scientific_journal-3183	160	38	table	table	NOUN
american_scientific_journal-3183	160	39	at	at	ADP
american_scientific_journal-3183	160	40	level	level	NOUN
american_scientific_journal-3183	160	41	0.05	0.05	NUM
american_scientific_journal-3183	160	42	degree	degree	NOUN
american_scientific_journal-3183	160	43	freedom	freedom	NOUN
american_scientific_journal-3183	160	44	23	23	NUM
american_scientific_journal-3183	160	45	is	be	AUX
american_scientific_journal-3183	160	46	equal	equal	ADJ
american_scientific_journal-3183	160	47	to	to	ADP
american_scientific_journal-3183	160	48	0.396	0.396	NUM
american_scientific_journal-3183	160	49	american	american	ADJ
american_scientific_journal-3183	160	50	scientific	scientific	ADJ
american_scientific_journal-3183	160	51	research	research	NOUN
american_scientific_journal-3183	160	52	journal	journal	NOUN
american_scientific_journal-3183	160	53	for	for	ADP
american_scientific_journal-3183	160	54	engineering	engineering	NOUN
american_scientific_journal-3183	160	55	,	,	PUNCT
american_scientific_journal-3183	160	56	technology	technology	NOUN
american_scientific_journal-3183	160	57	,	,	PUNCT
american_scientific_journal-3183	160	58	and	and	CCONJ
american_scientific_journal-3183	160	59	sciences	science	NOUN
american_scientific_journal-3183	160	60	(	(	PUNCT
american_scientific_journal-3183	160	61	asrjets	asrjet	NOUN
american_scientific_journal-3183	160	62	)	)	PUNCT
american_scientific_journal-3183	160	63	(	(	PUNCT
american_scientific_journal-3183	160	64	2017	2017	NUM
american_scientific_journal-3183	160	65	)	)	PUNCT
american_scientific_journal-3183	160	66	volume	volume	NOUN
american_scientific_journal-3183	160	67	33	33	NUM
american_scientific_journal-3183	160	68	,	,	PUNCT
american_scientific_journal-3183	160	69	no	no	DET
american_scientific_journal-3183	160	70	1	1	NUM
american_scientific_journal-3183	160	71	,	,	PUNCT
american_scientific_journal-3183	160	72	pp	pp	ADV
american_scientific_journal-3183	160	73	305	305	NUM
american_scientific_journal-3183	160	74	-	-	SYM
american_scientific_journal-3183	160	75	327	327	NUM
american_scientific_journal-3183	160	76	319	319	NUM
american_scientific_journal-3183	160	77	internal	internal	ADJ
american_scientific_journal-3183	160	78	credibility	credibility	NOUN
american_scientific_journal-3183	160	79	of	of	ADP
american_scientific_journal-3183	160	80	the	the	DET
american_scientific_journal-3183	160	81	second	second	ADJ
american_scientific_journal-3183	160	82	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	160	83	clauses	clause	NOUN
american_scientific_journal-3183	160	84	:	:	PUNCT
american_scientific_journal-3183	160	85	the	the	DET
american_scientific_journal-3183	160	86	extent	extent	NOUN
american_scientific_journal-3183	160	87	to	to	PART
american_scientific_journal-3183	160	88	which	which	PRON
american_scientific_journal-3183	160	89	the	the	DET
american_scientific_journal-3183	160	90	protection	protection	NOUN
american_scientific_journal-3183	160	91	of	of	ADP
american_scientific_journal-3183	160	92	shareholders	shareholder	NOUN
american_scientific_journal-3183	160	93	'	'	PART
american_scientific_journal-3183	160	94	equity	equity	NOUN
american_scientific_journal-3183	160	95	contributes	contribute	VERB
american_scientific_journal-3183	160	96	to	to	ADP
american_scientific_journal-3183	160	97	narrowing	narrow	VERB
american_scientific_journal-3183	160	98	the	the	DET
american_scientific_journal-3183	160	99	expectations	expectation	NOUN
american_scientific_journal-3183	160	100	gap	gap	NOUN
american_scientific_journal-3183	160	101	in	in	ADP
american_scientific_journal-3183	160	102	the	the	DET
american_scientific_journal-3183	160	103	external	external	ADJ
american_scientific_journal-3183	160	104	audit	audit	NOUN
american_scientific_journal-3183	160	105	profession	profession	NOUN
american_scientific_journal-3183	160	106	:	:	PUNCT
american_scientific_journal-3183	160	107	table	table	NOUN
american_scientific_journal-3183	160	108	(	(	PUNCT
american_scientific_journal-3183	160	109	3	3	X
american_scientific_journal-3183	160	110	)	)	PUNCT
american_scientific_journal-3183	160	111	shows	show	VERB
american_scientific_journal-3183	160	112	the	the	DET
american_scientific_journal-3183	160	113	correlation	correlation	NOUN
american_scientific_journal-3183	160	114	coefficients	coefficient	NOUN
american_scientific_journal-3183	160	115	between	between	ADP
american_scientific_journal-3183	160	116	each	each	PRON
american_scientific_journal-3183	160	117	of	of	ADP
american_scientific_journal-3183	160	118	the	the	DET
american_scientific_journal-3183	160	119	paragraphs	paragraph	NOUN
american_scientific_journal-3183	160	120	of	of	ADP
american_scientific_journal-3183	160	121	the	the	DET
american_scientific_journal-3183	160	122	second	second	ADJ
american_scientific_journal-3183	160	123	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	160	124	(	(	PUNCT
american_scientific_journal-3183	160	125	the	the	DET
american_scientific_journal-3183	160	126	principle	principle	NOUN
american_scientific_journal-3183	160	127	of	of	ADP
american_scientific_journal-3183	160	128	protection	protection	NOUN
american_scientific_journal-3183	160	129	of	of	ADP
american_scientific_journal-3183	160	130	shareholders	shareholder	NOUN
american_scientific_journal-3183	160	131	'	'	PART
american_scientific_journal-3183	160	132	equity	equity	NOUN
american_scientific_journal-3183	160	133	)	)	PUNCT
american_scientific_journal-3183	160	134	and	and	CCONJ
american_scientific_journal-3183	160	135	the	the	DET
american_scientific_journal-3183	160	136	total	total	ADJ
american_scientific_journal-3183	160	137	rate	rate	NOUN
american_scientific_journal-3183	160	138	of	of	ADP
american_scientific_journal-3183	160	139	its	its	PRON
american_scientific_journal-3183	160	140	paragraphs	paragraph	NOUN
american_scientific_journal-3183	160	141	.	.	PUNCT
american_scientific_journal-3183	161	1	the	the	DET
american_scientific_journal-3183	161	2	correlation	correlation	NOUN
american_scientific_journal-3183	161	3	coefficients	coefficient	NOUN
american_scientific_journal-3183	161	4	shown	show	VERB
american_scientific_journal-3183	161	5	are	be	AUX
american_scientific_journal-3183	161	6	at	at	ADP
american_scientific_journal-3183	161	7	the	the	DET
american_scientific_journal-3183	161	8	significance	significance	NOUN
american_scientific_journal-3183	161	9	level	level	NOUN
american_scientific_journal-3183	161	10	(	(	PUNCT
american_scientific_journal-3183	161	11	0.05	0.05	NUM
american_scientific_journal-3183	161	12	)	)	PUNCT
american_scientific_journal-3183	161	13	.	.	PUNCT
american_scientific_journal-3183	162	1	of	of	ADP
american_scientific_journal-3183	162	2	the	the	DET
american_scientific_journal-3183	162	3	division	division	NOUN
american_scientific_journal-3183	162	4	of	of	ADP
american_scientific_journal-3183	162	5	the	the	DET
american_scientific_journal-3183	162	6	table	table	NOUN
american_scientific_journal-3183	162	7	r	r	NOUN
american_scientific_journal-3183	162	8	,	,	PUNCT
american_scientific_journal-3183	162	9	which	which	PRON
american_scientific_journal-3183	162	10	is	be	AUX
american_scientific_journal-3183	162	11	equal	equal	ADJ
american_scientific_journal-3183	162	12	to	to	ADP
american_scientific_journal-3183	162	13	0.396	0.396	NUM
american_scientific_journal-3183	162	14	,	,	PUNCT
american_scientific_journal-3183	162	15	and	and	CCONJ
american_scientific_journal-3183	162	16	thus	thus	ADV
american_scientific_journal-3183	162	17	the	the	DET
american_scientific_journal-3183	162	18	paragraphs	paragraph	NOUN
american_scientific_journal-3183	162	19	of	of	ADP
american_scientific_journal-3183	162	20	the	the	DET
american_scientific_journal-3183	162	21	second	second	ADJ
american_scientific_journal-3183	162	22	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	162	23	are	be	AUX
american_scientific_journal-3183	162	24	true	true	ADJ
american_scientific_journal-3183	162	25	to	to	ADP
american_scientific_journal-3183	162	26	what	what	PRON
american_scientific_journal-3183	162	27	was	be	AUX
american_scientific_journal-3183	162	28	put	put	VERB
american_scientific_journal-3183	162	29	to	to	PART
american_scientific_journal-3183	162	30	measure	measure	VERB
american_scientific_journal-3183	162	31	.	.	PUNCT
american_scientific_journal-3183	163	1	table	table	NOUN
american_scientific_journal-3183	163	2	3	3	NUM
american_scientific_journal-3183	163	3	:	:	PUNCT
american_scientific_journal-3183	163	4	internal	internal	ADJ
american_scientific_journal-3183	163	5	credibility	credibility	NOUN
american_scientific_journal-3183	163	6	of	of	ADP
american_scientific_journal-3183	163	7	the	the	DET
american_scientific_journal-3183	163	8	second	second	ADJ
american_scientific_journal-3183	163	9	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	163	10	paragraphs	paragraph	VERB
american_scientific_journal-3183	163	11	t	t	NOUN
american_scientific_journal-3183	163	12	paragraph	paragraph	NOUN
american_scientific_journal-3183	163	13	correlation	correlation	NOUN
american_scientific_journal-3183	163	14	coefficient	coefficient	NOUN
american_scientific_journal-3183	163	15	level	level	NOUN
american_scientific_journal-3183	163	16	of	of	ADP
american_scientific_journal-3183	163	17	significance	significance	NOUN
american_scientific_journal-3183	163	18	1	1	NUM
american_scientific_journal-3183	163	19	sufficient	sufficient	ADJ
american_scientific_journal-3183	163	20	information	information	NOUN
american_scientific_journal-3183	163	21	is	be	AUX
american_scientific_journal-3183	163	22	provided	provide	VERB
american_scientific_journal-3183	163	23	to	to	ADP
american_scientific_journal-3183	163	24	the	the	DET
american_scientific_journal-3183	163	25	shareholders	shareholder	NOUN
american_scientific_journal-3183	163	26	about	about	ADP
american_scientific_journal-3183	163	27	the	the	DET
american_scientific_journal-3183	163	28	company	company	NOUN
american_scientific_journal-3183	163	29	's	's	PART
american_scientific_journal-3183	163	30	fundamental	fundamental	ADJ
american_scientific_journal-3183	163	31	changes	change	NOUN
american_scientific_journal-3183	163	32	.	.	PUNCT
american_scientific_journal-3183	164	1	0.502	0.502	NUM
american_scientific_journal-3183	164	2	0.009	0.009	NUM
american_scientific_journal-3183	164	3	2	2	NUM
american_scientific_journal-3183	164	4	the	the	DET
american_scientific_journal-3183	164	5	shareholders	shareholder	NOUN
american_scientific_journal-3183	164	6	discuss	discuss	VERB
american_scientific_journal-3183	164	7	the	the	DET
american_scientific_journal-3183	164	8	report	report	NOUN
american_scientific_journal-3183	164	9	of	of	ADP
american_scientific_journal-3183	164	10	the	the	DET
american_scientific_journal-3183	164	11	external	external	ADJ
american_scientific_journal-3183	164	12	auditor	auditor	NOUN
american_scientific_journal-3183	164	13	during	during	ADP
american_scientific_journal-3183	164	14	the	the	DET
american_scientific_journal-3183	164	15	sessions	session	NOUN
american_scientific_journal-3183	164	16	of	of	ADP
american_scientific_journal-3183	164	17	the	the	DET
american_scientific_journal-3183	164	18	general	general	ADJ
american_scientific_journal-3183	164	19	assembly	assembly	NOUN
american_scientific_journal-3183	164	20	.	.	PUNCT
american_scientific_journal-3183	165	1	0.516	0.516	NUM
american_scientific_journal-3183	165	2	0.007	0.007	NUM
american_scientific_journal-3183	165	3	3	3	NUM
american_scientific_journal-3183	165	4	shareholders	shareholder	NOUN
american_scientific_journal-3183	165	5	share	share	VERB
american_scientific_journal-3183	165	6	their	their	PRON
american_scientific_journal-3183	165	7	opinion	opinion	NOUN
american_scientific_journal-3183	165	8	on	on	ADP
american_scientific_journal-3183	165	9	remuneration	remuneration	NOUN
american_scientific_journal-3183	165	10	policies	policy	NOUN
american_scientific_journal-3183	165	11	for	for	ADP
american_scientific_journal-3183	165	12	senior	senior	ADJ
american_scientific_journal-3183	165	13	staff	staff	NOUN
american_scientific_journal-3183	165	14	and	and	CCONJ
american_scientific_journal-3183	165	15	the	the	DET
american_scientific_journal-3183	165	16	board	board	NOUN
american_scientific_journal-3183	165	17	of	of	ADP
american_scientific_journal-3183	165	18	directors	director	NOUN
american_scientific_journal-3183	165	19	.	.	PUNCT
american_scientific_journal-3183	166	1	0.642	0.642	NUM
american_scientific_journal-3183	166	2	0.000	0.000	NUM
american_scientific_journal-3183	166	3	4	4	NUM
american_scientific_journal-3183	166	4	shareholder	shareholder	NOUN
american_scientific_journal-3183	166	5	agreements	agreement	NOUN
american_scientific_journal-3183	166	6	that	that	PRON
american_scientific_journal-3183	166	7	give	give	VERB
american_scientific_journal-3183	166	8	greater	great	ADJ
american_scientific_journal-3183	166	9	control	control	NOUN
american_scientific_journal-3183	166	10	to	to	ADP
american_scientific_journal-3183	166	11	the	the	DET
american_scientific_journal-3183	166	12	shareholder	shareholder	NOUN
american_scientific_journal-3183	166	13	are	be	AUX
american_scientific_journal-3183	166	14	disclosed	disclose	VERB
american_scientific_journal-3183	166	15	.	.	PUNCT
american_scientific_journal-3183	167	1	0.487	0.487	NUM
american_scientific_journal-3183	167	2	0.012	0.012	NUM
american_scientific_journal-3183	167	3	5	5	NUM
american_scientific_journal-3183	167	4	it	it	PRON
american_scientific_journal-3183	167	5	is	be	AUX
american_scientific_journal-3183	167	6	prohibited	prohibit	VERB
american_scientific_journal-3183	167	7	to	to	PART
american_scientific_journal-3183	167	8	use	use	VERB
american_scientific_journal-3183	167	9	anti	anti	ADJ
american_scientific_journal-3183	167	10	-	-	ADJ
american_scientific_journal-3183	167	11	takeover	takeover	ADJ
american_scientific_journal-3183	167	12	measures	measure	NOUN
american_scientific_journal-3183	167	13	to	to	PART
american_scientific_journal-3183	167	14	protect	protect	VERB
american_scientific_journal-3183	167	15	the	the	DET
american_scientific_journal-3183	167	16	management	management	NOUN
american_scientific_journal-3183	167	17	from	from	ADP
american_scientific_journal-3183	167	18	accountability	accountability	NOUN
american_scientific_journal-3183	167	19	.	.	PUNCT
american_scientific_journal-3183	168	1	0.588	0.588	NUM
american_scientific_journal-3183	168	2	0.001	0.001	NUM
american_scientific_journal-3183	168	3	6	6	NUM
american_scientific_journal-3183	168	4	the	the	DET
american_scientific_journal-3183	168	5	rules	rule	NOUN
american_scientific_journal-3183	168	6	and	and	CCONJ
american_scientific_journal-3183	168	7	procedures	procedure	NOUN
american_scientific_journal-3183	168	8	for	for	ADP
american_scientific_journal-3183	168	9	controlling	control	VERB
american_scientific_journal-3183	168	10	companies	company	NOUN
american_scientific_journal-3183	168	11	in	in	ADP
american_scientific_journal-3183	168	12	financial	financial	ADJ
american_scientific_journal-3183	168	13	markets	market	NOUN
american_scientific_journal-3183	168	14	are	be	AUX
american_scientific_journal-3183	168	15	disclosed	disclose	VERB
american_scientific_journal-3183	168	16	.	.	PUNCT
american_scientific_journal-3183	169	1	0.672	0.672	NUM
american_scientific_journal-3183	169	2	0.000	0.000	NUM
american_scientific_journal-3183	169	3	7	7	NUM
american_scientific_journal-3183	169	4	founding	found	VERB
american_scientific_journal-3183	169	5	investors	investor	NOUN
american_scientific_journal-3183	169	6	and	and	CCONJ
american_scientific_journal-3183	169	7	agents	agent	NOUN
american_scientific_journal-3183	169	8	are	be	AUX
american_scientific_journal-3183	169	9	responsible	responsible	ADJ
american_scientific_journal-3183	169	10	for	for	ADP
american_scientific_journal-3183	169	11	disclosing	disclose	VERB
american_scientific_journal-3183	169	12	their	their	PRON
american_scientific_journal-3183	169	13	own	own	ADJ
american_scientific_journal-3183	169	14	governance	governance	NOUN
american_scientific_journal-3183	169	15	0.533	0.533	NUM
american_scientific_journal-3183	169	16	0.005	0.005	NUM
american_scientific_journal-3183	169	17	8	8	NUM
american_scientific_journal-3183	169	18	founding	found	VERB
american_scientific_journal-3183	169	19	investors	investor	NOUN
american_scientific_journal-3183	169	20	and	and	CCONJ
american_scientific_journal-3183	169	21	as	as	SCONJ
american_scientific_journal-3183	169	22	proxies	proxy	NOUN
american_scientific_journal-3183	169	23	have	have	AUX
american_scientific_journal-3183	169	24	disclosed	disclose	VERB
american_scientific_journal-3183	169	25	their	their	PRON
american_scientific_journal-3183	169	26	conflicts	conflict	NOUN
american_scientific_journal-3183	169	27	of	of	ADP
american_scientific_journal-3183	169	28	interest	interest	NOUN
american_scientific_journal-3183	169	29	0.722	0.722	NUM
american_scientific_journal-3183	169	30	0.000	0.000	NUM
american_scientific_journal-3183	169	31	values	value	NOUN
american_scientific_journal-3183	169	32	r	r	NOUN
american_scientific_journal-3183	169	33	table	table	NOUN
american_scientific_journal-3183	169	34	at	at	ADP
american_scientific_journal-3183	169	35	level	level	NOUN
american_scientific_journal-3183	169	36	0.05	0.05	NUM
american_scientific_journal-3183	169	37	degree	degree	NOUN
american_scientific_journal-3183	169	38	freedom	freedom	NOUN
american_scientific_journal-3183	169	39	23	23	NUM
american_scientific_journal-3183	169	40	is	be	AUX
american_scientific_journal-3183	169	41	equal	equal	ADJ
american_scientific_journal-3183	169	42	to	to	ADP
american_scientific_journal-3183	169	43	0.396	0.396	NUM
american_scientific_journal-3183	169	44	internal	internal	ADJ
american_scientific_journal-3183	169	45	credibility	credibility	NOUN
american_scientific_journal-3183	169	46	of	of	ADP
american_scientific_journal-3183	169	47	the	the	DET
american_scientific_journal-3183	169	48	three	three	NUM
american_scientific_journal-3183	169	49	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	169	50	sections	section	NOUN
american_scientific_journal-3183	169	51	:	:	PUNCT
american_scientific_journal-3183	169	52	the	the	DET
american_scientific_journal-3183	169	53	extent	extent	NOUN
american_scientific_journal-3183	169	54	to	to	PART
american_scientific_journal-3183	169	55	which	which	PRON
american_scientific_journal-3183	169	56	the	the	DET
american_scientific_journal-3183	169	57	role	role	NOUN
american_scientific_journal-3183	169	58	of	of	ADP
american_scientific_journal-3183	169	59	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	169	60	in	in	ADP
american_scientific_journal-3183	169	61	corporate	corporate	ADJ
american_scientific_journal-3183	169	62	governance	governance	NOUN
american_scientific_journal-3183	169	63	contributes	contribute	VERB
american_scientific_journal-3183	169	64	to	to	ADP
american_scientific_journal-3183	169	65	narrowing	narrow	VERB
american_scientific_journal-3183	169	66	the	the	DET
american_scientific_journal-3183	169	67	expectations	expectation	NOUN
american_scientific_journal-3183	169	68	gap	gap	NOUN
american_scientific_journal-3183	169	69	in	in	ADP
american_scientific_journal-3183	169	70	the	the	DET
american_scientific_journal-3183	169	71	external	external	ADJ
american_scientific_journal-3183	169	72	audit	audit	NOUN
american_scientific_journal-3183	169	73	profession	profession	NOUN
american_scientific_journal-3183	169	74	:	:	PUNCT
american_scientific_journal-3183	169	75	table	table	NOUN
american_scientific_journal-3183	169	76	4	4	NUM
american_scientific_journal-3183	169	77	shows	show	VERB
american_scientific_journal-3183	169	78	the	the	DET
american_scientific_journal-3183	169	79	correlation	correlation	NOUN
american_scientific_journal-3183	169	80	coefficients	coefficient	NOUN
american_scientific_journal-3183	169	81	between	between	ADP
american_scientific_journal-3183	169	82	each	each	PRON
american_scientific_journal-3183	169	83	of	of	ADP
american_scientific_journal-3183	169	84	the	the	DET
american_scientific_journal-3183	169	85	paragraphs	paragraph	NOUN
american_scientific_journal-3183	169	86	of	of	ADP
american_scientific_journal-3183	169	87	the	the	DET
american_scientific_journal-3183	169	88	third	third	ADJ
american_scientific_journal-3183	169	89	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	169	90	and	and	CCONJ
american_scientific_journal-3183	169	91	the	the	DET
american_scientific_journal-3183	169	92	total	total	ADJ
american_scientific_journal-3183	169	93	american	american	ADJ
american_scientific_journal-3183	169	94	scientific	scientific	ADJ
american_scientific_journal-3183	169	95	research	research	NOUN
american_scientific_journal-3183	169	96	journal	journal	NOUN
american_scientific_journal-3183	169	97	for	for	ADP
american_scientific_journal-3183	169	98	engineering	engineering	NOUN
american_scientific_journal-3183	169	99	,	,	PUNCT
american_scientific_journal-3183	169	100	technology	technology	NOUN
american_scientific_journal-3183	169	101	,	,	PUNCT
american_scientific_journal-3183	169	102	and	and	CCONJ
american_scientific_journal-3183	169	103	sciences	science	NOUN
american_scientific_journal-3183	169	104	(	(	PUNCT
american_scientific_journal-3183	169	105	asrjets	asrjet	NOUN
american_scientific_journal-3183	169	106	)	)	PUNCT
american_scientific_journal-3183	169	107	(	(	PUNCT
american_scientific_journal-3183	169	108	2017	2017	NUM
american_scientific_journal-3183	169	109	)	)	PUNCT
american_scientific_journal-3183	169	110	volume	volume	NOUN
american_scientific_journal-3183	169	111	33	33	NUM
american_scientific_journal-3183	169	112	,	,	PUNCT
american_scientific_journal-3183	169	113	no	no	DET
american_scientific_journal-3183	169	114	1	1	NUM
american_scientific_journal-3183	169	115	,	,	PUNCT
american_scientific_journal-3183	169	116	pp	pp	ADV
american_scientific_journal-3183	169	117	305	305	NUM
american_scientific_journal-3183	169	118	-	-	SYM
american_scientific_journal-3183	169	119	327	327	NUM
american_scientific_journal-3183	169	120	320	320	NUM
american_scientific_journal-3183	169	121	rate	rate	NOUN
american_scientific_journal-3183	169	122	of	of	ADP
american_scientific_journal-3183	169	123	its	its	PRON
american_scientific_journal-3183	169	124	paragraphs	paragraph	NOUN
american_scientific_journal-3183	169	125	.	.	PUNCT
american_scientific_journal-3183	170	1	the	the	DET
american_scientific_journal-3183	170	2	correlation	correlation	NOUN
american_scientific_journal-3183	170	3	coefficients	coefficient	NOUN
american_scientific_journal-3183	170	4	are	be	AUX
american_scientific_journal-3183	170	5	shown	show	VERB
american_scientific_journal-3183	170	6	to	to	PART
american_scientific_journal-3183	170	7	be	be	AUX
american_scientific_journal-3183	170	8	a	a	DET
american_scientific_journal-3183	170	9	function	function	NOUN
american_scientific_journal-3183	170	10	at	at	ADP
american_scientific_journal-3183	170	11	the	the	DET
american_scientific_journal-3183	170	12	level	level	NOUN
american_scientific_journal-3183	170	13	of	of	ADP
american_scientific_journal-3183	170	14	significance	significance	NOUN
american_scientific_journal-3183	170	15	(	(	PUNCT
american_scientific_journal-3183	170	16	0.05	0.05	NUM
american_scientific_journal-3183	170	17	)	)	PUNCT
american_scientific_journal-3183	170	18	where	where	SCONJ
american_scientific_journal-3183	170	19	the	the	DET
american_scientific_journal-3183	170	20	significance	significance	NOUN
american_scientific_journal-3183	170	21	level	level	NOUN
american_scientific_journal-3183	170	22	of	of	ADP
american_scientific_journal-3183	170	23	each	each	DET
american_scientific_journal-3183	170	24	paragraph	paragraph	NOUN
american_scientific_journal-3183	170	25	is	be	AUX
american_scientific_journal-3183	170	26	less	less	ADJ
american_scientific_journal-3183	170	27	than	than	ADP
american_scientific_journal-3183	170	28	0.05	0.05	NUM
american_scientific_journal-3183	170	29	and	and	CCONJ
american_scientific_journal-3183	170	30	the	the	DET
american_scientific_journal-3183	170	31	calculated	calculated	ADJ
american_scientific_journal-3183	170	32	r	r	NOUN
american_scientific_journal-3183	170	33	value	value	NOUN
american_scientific_journal-3183	170	34	is	be	AUX
american_scientific_journal-3183	170	35	greater	great	ADJ
american_scientific_journal-3183	170	36	than	than	ADP
american_scientific_journal-3183	170	37	the	the	DET
american_scientific_journal-3183	170	38	r	r	NOUN
american_scientific_journal-3183	170	39	division	division	NOUN
american_scientific_journal-3183	170	40	0.396	0.396	NUM
american_scientific_journal-3183	170	41	and	and	CCONJ
american_scientific_journal-3183	170	42	thus	thus	ADV
american_scientific_journal-3183	170	43	the	the	DET
american_scientific_journal-3183	170	44	paragraphs	paragraph	NOUN
american_scientific_journal-3183	170	45	of	of	ADP
american_scientific_journal-3183	170	46	the	the	DET
american_scientific_journal-3183	170	47	fourth	fourth	ADJ
american_scientific_journal-3183	170	48	axis	axis	NOUN
american_scientific_journal-3183	170	49	are	be	AUX
american_scientific_journal-3183	170	50	true	true	ADJ
american_scientific_journal-3183	170	51	to	to	ADP
american_scientific_journal-3183	170	52	what	what	PRON
american_scientific_journal-3183	170	53	was	be	AUX
american_scientific_journal-3183	170	54	put	put	VERB
american_scientific_journal-3183	170	55	to	to	PART
american_scientific_journal-3183	170	56	measure	measure	VERB
american_scientific_journal-3183	170	57	.	.	PUNCT
american_scientific_journal-3183	171	1	table	table	NOUN
american_scientific_journal-3183	171	2	4	4	NUM
american_scientific_journal-3183	171	3	:	:	PUNCT
american_scientific_journal-3183	171	4	internal	internal	ADJ
american_scientific_journal-3183	171	5	credibility	credibility	NOUN
american_scientific_journal-3183	171	6	of	of	ADP
american_scientific_journal-3183	171	7	the	the	DET
american_scientific_journal-3183	171	8	three	three	NUM
american_scientific_journal-3183	171	9	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	171	10	paragraphs	paragraph	NOUN
american_scientific_journal-3183	171	11	t	t	NOUN
american_scientific_journal-3183	171	12	paragraph	paragraph	NOUN
american_scientific_journal-3183	171	13	correlation	correlation	NOUN
american_scientific_journal-3183	171	14	coefficient	coefficient	NOUN
american_scientific_journal-3183	171	15	level	level	NOUN
american_scientific_journal-3183	171	16	of	of	ADP
american_scientific_journal-3183	171	17	significance	significance	NOUN
american_scientific_journal-3183	171	18	1	1	NUM
american_scientific_journal-3183	171	19	the	the	DET
american_scientific_journal-3183	171	20	rights	right	NOUN
american_scientific_journal-3183	171	21	of	of	ADP
american_scientific_journal-3183	171	22	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	171	23	are	be	AUX
american_scientific_journal-3183	171	24	protected	protect	VERB
american_scientific_journal-3183	171	25	by	by	ADP
american_scientific_journal-3183	171	26	documented	document	VERB
american_scientific_journal-3183	171	27	contractual	contractual	ADJ
american_scientific_journal-3183	171	28	relations	relation	NOUN
american_scientific_journal-3183	171	29	.	.	PUNCT
american_scientific_journal-3183	172	1	0.563	0.563	NUM
american_scientific_journal-3183	172	2	0.002	0.002	NUM
american_scientific_journal-3183	172	3	2	2	NUM
american_scientific_journal-3183	172	4	the	the	DET
american_scientific_journal-3183	172	5	law	law	NOUN
american_scientific_journal-3183	172	6	guarantees	guarantee	VERB
american_scientific_journal-3183	172	7	compensation	compensation	NOUN
american_scientific_journal-3183	172	8	to	to	ADP
american_scientific_journal-3183	172	9	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	172	10	.	.	PUNCT
american_scientific_journal-3183	173	1	0.756	0.756	NUM
american_scientific_journal-3183	173	2	0.000	0.000	NUM
american_scientific_journal-3183	173	3	3	3	NUM
american_scientific_journal-3183	173	4	there	there	PRON
american_scientific_journal-3183	173	5	are	be	VERB
american_scientific_journal-3183	173	6	mechanisms	mechanism	NOUN
american_scientific_journal-3183	173	7	to	to	PART
american_scientific_journal-3183	173	8	enhance	enhance	VERB
american_scientific_journal-3183	173	9	performance	performance	NOUN
american_scientific_journal-3183	173	10	for	for	ADP
american_scientific_journal-3183	173	11	the	the	DET
american_scientific_journal-3183	173	12	participation	participation	NOUN
american_scientific_journal-3183	173	13	of	of	ADP
american_scientific_journal-3183	173	14	decision	decision	NOUN
american_scientific_journal-3183	173	15	makers	maker	NOUN
american_scientific_journal-3183	173	16	.	.	PUNCT
american_scientific_journal-3183	174	1	0.841	0.841	NUM
american_scientific_journal-3183	174	2	0.000	0.000	NUM
american_scientific_journal-3183	174	3	4	4	NUM
american_scientific_journal-3183	174	4	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	174	5	are	be	AUX
american_scientific_journal-3183	174	6	provided	provide	VERB
american_scientific_journal-3183	174	7	with	with	ADP
american_scientific_journal-3183	174	8	the	the	DET
american_scientific_journal-3183	174	9	necessary	necessary	ADJ
american_scientific_journal-3183	174	10	information	information	NOUN
american_scientific_journal-3183	174	11	to	to	PART
american_scientific_journal-3183	174	12	carry	carry	VERB
american_scientific_journal-3183	174	13	out	out	ADP
american_scientific_journal-3183	174	14	their	their	PRON
american_scientific_journal-3183	174	15	responsibilities	responsibility	NOUN
american_scientific_journal-3183	174	16	.	.	PUNCT
american_scientific_journal-3183	175	1	0.660	0.660	NUM
american_scientific_journal-3183	175	2	0.000	0.000	NUM
american_scientific_journal-3183	175	3	5	5	NUM
american_scientific_journal-3183	175	4	mechanisms	mechanism	NOUN
american_scientific_journal-3183	175	5	are	be	AUX
american_scientific_journal-3183	175	6	followed	follow	VERB
american_scientific_journal-3183	175	7	to	to	PART
american_scientific_journal-3183	175	8	communicate	communicate	VERB
american_scientific_journal-3183	175	9	and	and	CCONJ
american_scientific_journal-3183	175	10	research	research	NOUN
american_scientific_journal-3183	175	11	staff	staff	NOUN
american_scientific_journal-3183	175	12	complaints	complaint	NOUN
american_scientific_journal-3183	175	13	.	.	PUNCT
american_scientific_journal-3183	176	1	0.857	0.857	NUM
american_scientific_journal-3183	176	2	0.000	0.000	NUM
american_scientific_journal-3183	176	3	6	6	NUM
american_scientific_journal-3183	176	4	the	the	DET
american_scientific_journal-3183	176	5	department	department	NOUN
american_scientific_journal-3183	176	6	develops	develop	VERB
american_scientific_journal-3183	176	7	effective	effective	ADJ
american_scientific_journal-3183	176	8	mechanisms	mechanism	NOUN
american_scientific_journal-3183	176	9	and	and	CCONJ
american_scientific_journal-3183	176	10	procedures	procedure	NOUN
american_scientific_journal-3183	176	11	to	to	PART
american_scientific_journal-3183	176	12	address	address	VERB
american_scientific_journal-3183	176	13	insolvency	insolvency	NOUN
american_scientific_journal-3183	176	14	cases	case	NOUN
american_scientific_journal-3183	176	15	.	.	PUNCT
american_scientific_journal-3183	177	1	0.858	0.858	NUM
american_scientific_journal-3183	177	2	0.000	0.000	NUM
american_scientific_journal-3183	177	3	values	value	NOUN
american_scientific_journal-3183	177	4	r	r	NOUN
american_scientific_journal-3183	177	5	table	table	NOUN
american_scientific_journal-3183	177	6	at	at	ADP
american_scientific_journal-3183	177	7	level	level	NOUN
american_scientific_journal-3183	177	8	0.05	0.05	NUM
american_scientific_journal-3183	177	9	degree	degree	NOUN
american_scientific_journal-3183	177	10	freedom	freedom	NOUN
american_scientific_journal-3183	177	11	23	23	NUM
american_scientific_journal-3183	177	12	is	be	AUX
american_scientific_journal-3183	177	13	equal	equal	ADJ
american_scientific_journal-3183	177	14	to	to	ADP
american_scientific_journal-3183	177	15	0.396	0.396	NUM
american_scientific_journal-3183	177	16	internal	internal	ADJ
american_scientific_journal-3183	177	17	credibility	credibility	NOUN
american_scientific_journal-3183	177	18	paragraphs	paragraph	VERB
american_scientific_journal-3183	177	19	the	the	DET
american_scientific_journal-3183	177	20	fourth	fourth	ADJ
american_scientific_journal-3183	177	21	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	177	22	:	:	PUNCT
american_scientific_journal-3183	177	23	the	the	DET
american_scientific_journal-3183	177	24	principle	principle	NOUN
american_scientific_journal-3183	177	25	of	of	ADP
american_scientific_journal-3183	177	26	the	the	DET
american_scientific_journal-3183	177	27	contribution	contribution	NOUN
american_scientific_journal-3183	177	28	of	of	ADP
american_scientific_journal-3183	177	29	the	the	DET
american_scientific_journal-3183	177	30	paragraphs	paragraph	NOUN
american_scientific_journal-3183	177	31	of	of	ADP
american_scientific_journal-3183	177	32	the	the	DET
american_scientific_journal-3183	177	33	fourth	fourth	ADJ
american_scientific_journal-3183	177	34	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	177	35	the	the	DET
american_scientific_journal-3183	177	36	principle	principle	NOUN
american_scientific_journal-3183	177	37	of	of	ADP
american_scientific_journal-3183	177	38	disclosure	disclosure	NOUN
american_scientific_journal-3183	177	39	and	and	CCONJ
american_scientific_journal-3183	177	40	transparency	transparency	NOUN
american_scientific_journal-3183	177	41	to	to	PART
american_scientific_journal-3183	177	42	narrow	narrow	VERB
american_scientific_journal-3183	177	43	the	the	DET
american_scientific_journal-3183	177	44	expectations	expectation	NOUN
american_scientific_journal-3183	177	45	gap	gap	NOUN
american_scientific_journal-3183	177	46	in	in	ADP
american_scientific_journal-3183	177	47	the	the	DET
american_scientific_journal-3183	177	48	external	external	ADJ
american_scientific_journal-3183	177	49	audit	audit	NOUN
american_scientific_journal-3183	177	50	profession	profession	NOUN
american_scientific_journal-3183	177	51	.	.	PUNCT
american_scientific_journal-3183	178	1	table	table	NOUN
american_scientific_journal-3183	178	2	(	(	PUNCT
american_scientific_journal-3183	178	3	5	5	NUM
american_scientific_journal-3183	178	4	)	)	PUNCT
american_scientific_journal-3183	178	5	shows	show	VERB
american_scientific_journal-3183	178	6	the	the	DET
american_scientific_journal-3183	178	7	correlation	correlation	NOUN
american_scientific_journal-3183	178	8	coefficients	coefficient	NOUN
american_scientific_journal-3183	178	9	between	between	ADP
american_scientific_journal-3183	178	10	each	each	PRON
american_scientific_journal-3183	178	11	of	of	ADP
american_scientific_journal-3183	178	12	the	the	DET
american_scientific_journal-3183	178	13	four	four	NUM
american_scientific_journal-3183	178	14	hypotheses	hypothesis	NOUN
american_scientific_journal-3183	178	15	(	(	PUNCT
american_scientific_journal-3183	178	16	the	the	DET
american_scientific_journal-3183	178	17	principle	principle	NOUN
american_scientific_journal-3183	178	18	of	of	ADP
american_scientific_journal-3183	178	19	disclosure	disclosure	NOUN
american_scientific_journal-3183	178	20	and	and	CCONJ
american_scientific_journal-3183	178	21	transparency	transparency	NOUN
american_scientific_journal-3183	178	22	)	)	PUNCT
american_scientific_journal-3183	178	23	and	and	CCONJ
american_scientific_journal-3183	178	24	the	the	DET
american_scientific_journal-3183	178	25	total	total	ADJ
american_scientific_journal-3183	178	26	rate	rate	NOUN
american_scientific_journal-3183	178	27	of	of	ADP
american_scientific_journal-3183	178	28	its	its	PRON
american_scientific_journal-3183	178	29	paragraphs	paragraph	NOUN
american_scientific_journal-3183	178	30	,	,	PUNCT
american_scientific_journal-3183	178	31	which	which	PRON
american_scientific_journal-3183	178	32	shows	show	VERB
american_scientific_journal-3183	178	33	that	that	SCONJ
american_scientific_journal-3183	178	34	the	the	DET
american_scientific_journal-3183	178	35	correlation	correlation	NOUN
american_scientific_journal-3183	178	36	coefficients	coefficient	NOUN
american_scientific_journal-3183	178	37	shown	show	VERB
american_scientific_journal-3183	178	38	are	be	AUX
american_scientific_journal-3183	178	39	at	at	ADP
american_scientific_journal-3183	178	40	the	the	DET
american_scientific_journal-3183	178	41	significance	significance	NOUN
american_scientific_journal-3183	178	42	level	level	NOUN
american_scientific_journal-3183	178	43	(	(	PUNCT
american_scientific_journal-3183	178	44	0.05	0.05	NUM
american_scientific_journal-3183	178	45	)	)	PUNCT
american_scientific_journal-3183	178	46	.	.	PUNCT
american_scientific_journal-3183	179	1	of	of	ADP
american_scientific_journal-3183	179	2	the	the	DET
american_scientific_journal-3183	179	3	division	division	NOUN
american_scientific_journal-3183	179	4	of	of	ADP
american_scientific_journal-3183	179	5	the	the	DET
american_scientific_journal-3183	179	6	table	table	NOUN
american_scientific_journal-3183	179	7	r	r	NOUN
american_scientific_journal-3183	179	8	,	,	PUNCT
american_scientific_journal-3183	179	9	which	which	PRON
american_scientific_journal-3183	179	10	is	be	AUX
american_scientific_journal-3183	179	11	equal	equal	ADJ
american_scientific_journal-3183	179	12	to	to	ADP
american_scientific_journal-3183	179	13	0.396	0.396	NUM
american_scientific_journal-3183	179	14	,	,	PUNCT
american_scientific_journal-3183	179	15	and	and	CCONJ
american_scientific_journal-3183	179	16	thus	thus	ADV
american_scientific_journal-3183	179	17	the	the	DET
american_scientific_journal-3183	179	18	paragraphs	paragraph	NOUN
american_scientific_journal-3183	179	19	of	of	ADP
american_scientific_journal-3183	179	20	the	the	DET
american_scientific_journal-3183	179	21	fifth	fifth	ADJ
american_scientific_journal-3183	179	22	axis	axis	NOUN
american_scientific_journal-3183	179	23	is	be	AUX
american_scientific_journal-3183	179	24	true	true	ADJ
american_scientific_journal-3183	179	25	for	for	ADP
american_scientific_journal-3183	179	26	what	what	PRON
american_scientific_journal-3183	179	27	was	be	AUX
american_scientific_journal-3183	179	28	put	put	VERB
american_scientific_journal-3183	179	29	to	to	ADP
american_scientific_journal-3183	179	30	measure	measure	NOUN
american_scientific_journal-3183	179	31	.	.	PUNCT
american_scientific_journal-3183	180	1	american	american	ADJ
american_scientific_journal-3183	180	2	scientific	scientific	ADJ
american_scientific_journal-3183	180	3	research	research	PROPN
american_scientific_journal-3183	180	4	journal	journal	NOUN
american_scientific_journal-3183	180	5	for	for	ADP
american_scientific_journal-3183	180	6	engineering	engineering	NOUN
american_scientific_journal-3183	180	7	,	,	PUNCT
american_scientific_journal-3183	180	8	technology	technology	NOUN
american_scientific_journal-3183	180	9	,	,	PUNCT
american_scientific_journal-3183	180	10	and	and	CCONJ
american_scientific_journal-3183	180	11	sciences	science	NOUN
american_scientific_journal-3183	180	12	(	(	PUNCT
american_scientific_journal-3183	180	13	asrjets	asrjet	NOUN
american_scientific_journal-3183	180	14	)	)	PUNCT
american_scientific_journal-3183	180	15	(	(	PUNCT
american_scientific_journal-3183	180	16	2017	2017	NUM
american_scientific_journal-3183	180	17	)	)	PUNCT
american_scientific_journal-3183	180	18	volume	volume	NOUN
american_scientific_journal-3183	180	19	33	33	NUM
american_scientific_journal-3183	180	20	,	,	PUNCT
american_scientific_journal-3183	180	21	no	no	DET
american_scientific_journal-3183	180	22	1	1	NUM
american_scientific_journal-3183	180	23	,	,	PUNCT
american_scientific_journal-3183	180	24	pp	pp	ADV
american_scientific_journal-3183	180	25	305	305	NUM
american_scientific_journal-3183	180	26	-	-	SYM
american_scientific_journal-3183	180	27	327	327	NUM
american_scientific_journal-3183	180	28	321	321	NUM
american_scientific_journal-3183	180	29	table	table	NOUN
american_scientific_journal-3183	180	30	5	5	NUM
american_scientific_journal-3183	180	31	:	:	PUNCT
american_scientific_journal-3183	180	32	internal	internal	ADJ
american_scientific_journal-3183	180	33	credibility	credibility	NOUN
american_scientific_journal-3183	180	34	of	of	ADP
american_scientific_journal-3183	180	35	the	the	DET
american_scientific_journal-3183	180	36	fourth	fourth	ADJ
american_scientific_journal-3183	180	37	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	180	38	t	t	NOUN
american_scientific_journal-3183	180	39	paragraph	paragraph	NOUN
american_scientific_journal-3183	180	40	correlation	correlation	NOUN
american_scientific_journal-3183	180	41	coefficient	coefficient	NOUN
american_scientific_journal-3183	180	42	level	level	NOUN
american_scientific_journal-3183	180	43	of	of	ADP
american_scientific_journal-3183	180	44	significance	significance	NOUN
american_scientific_journal-3183	180	45	1	1	NUM
american_scientific_journal-3183	180	46	the	the	DET
american_scientific_journal-3183	180	47	financial	financial	ADJ
american_scientific_journal-3183	180	48	results	result	NOUN
american_scientific_journal-3183	180	49	and	and	CCONJ
american_scientific_journal-3183	180	50	operating	operating	NOUN
american_scientific_journal-3183	180	51	results	result	NOUN
american_scientific_journal-3183	180	52	are	be	AUX
american_scientific_journal-3183	180	53	fully	fully	ADV
american_scientific_journal-3183	180	54	disclosed	disclose	VERB
american_scientific_journal-3183	180	55	.	.	PUNCT
american_scientific_journal-3183	181	1	0.729	0.729	NUM
american_scientific_journal-3183	181	2	0.000	0.000	NUM
american_scientific_journal-3183	181	3	2	2	NUM
american_scientific_journal-3183	181	4	major	major	ADJ
american_scientific_journal-3183	181	5	shareholders	shareholder	NOUN
american_scientific_journal-3183	181	6	and	and	CCONJ
american_scientific_journal-3183	181	7	related	relate	VERB
american_scientific_journal-3183	181	8	party	party	NOUN
american_scientific_journal-3183	181	9	operations	operation	NOUN
american_scientific_journal-3183	181	10	are	be	AUX
american_scientific_journal-3183	181	11	disclosed	disclose	VERB
american_scientific_journal-3183	181	12	.	.	PUNCT
american_scientific_journal-3183	182	1	0.576	0.576	NUM
american_scientific_journal-3183	182	2	0.002	0.002	NUM
american_scientific_journal-3183	182	3	3	3	NUM
american_scientific_journal-3183	182	4	the	the	DET
american_scientific_journal-3183	182	5	expected	expect	VERB
american_scientific_journal-3183	182	6	risk	risk	NOUN
american_scientific_journal-3183	182	7	factors	factor	NOUN
american_scientific_journal-3183	182	8	are	be	AUX
american_scientific_journal-3183	182	9	disclosed	disclose	VERB
american_scientific_journal-3183	182	10	.	.	PUNCT
american_scientific_journal-3183	183	1	0.811	0.811	NUM
american_scientific_journal-3183	183	2	0.000	0.000	NUM
american_scientific_journal-3183	183	3	4	4	NUM
american_scientific_journal-3183	183	4	there	there	PRON
american_scientific_journal-3183	183	5	are	be	VERB
american_scientific_journal-3183	183	6	high	high	ADJ
american_scientific_journal-3183	183	7	and	and	CCONJ
american_scientific_journal-3183	183	8	high	high	ADJ
american_scientific_journal-3183	183	9	standards	standard	NOUN
american_scientific_journal-3183	183	10	for	for	ADP
american_scientific_journal-3183	183	11	the	the	DET
american_scientific_journal-3183	183	12	preparation	preparation	NOUN
american_scientific_journal-3183	183	13	and	and	CCONJ
american_scientific_journal-3183	183	14	disclosure	disclosure	NOUN
american_scientific_journal-3183	183	15	of	of	ADP
american_scientific_journal-3183	183	16	information	information	NOUN
american_scientific_journal-3183	183	17	.	.	PUNCT
american_scientific_journal-3183	184	1	0.697	0.697	NUM
american_scientific_journal-3183	184	2	0.000	0.000	NUM
american_scientific_journal-3183	184	3	5	5	NUM
american_scientific_journal-3183	184	4	a	a	DET
american_scientific_journal-3183	184	5	qualified	qualified	ADJ
american_scientific_journal-3183	184	6	external	external	ADJ
american_scientific_journal-3183	184	7	auditor	auditor	NOUN
american_scientific_journal-3183	184	8	is	be	AUX
american_scientific_journal-3183	184	9	qualified	qualified	ADJ
american_scientific_journal-3183	184	10	and	and	CCONJ
american_scientific_journal-3183	184	11	qualified	qualified	ADJ
american_scientific_journal-3183	184	12	.	.	PUNCT
american_scientific_journal-3183	185	1	0.819	0.819	NUM
american_scientific_journal-3183	185	2	0.000	0.000	NUM
american_scientific_journal-3183	185	3	6	6	NUM
american_scientific_journal-3183	185	4	external	external	ADJ
american_scientific_journal-3183	185	5	auditors	auditor	NOUN
american_scientific_journal-3183	185	6	are	be	AUX
american_scientific_journal-3183	185	7	accountable	accountable	ADJ
american_scientific_journal-3183	185	8	and	and	CCONJ
american_scientific_journal-3183	185	9	accountable	accountable	ADJ
american_scientific_journal-3183	185	10	to	to	ADP
american_scientific_journal-3183	185	11	shareholders	shareholder	NOUN
american_scientific_journal-3183	185	12	.	.	PUNCT
american_scientific_journal-3183	186	1	0.869	0.869	NUM
american_scientific_journal-3183	186	2	0.000	0.000	NUM
american_scientific_journal-3183	186	3	7	7	NUM
american_scientific_journal-3183	186	4	equal	equal	ADJ
american_scientific_journal-3183	186	5	access	access	NOUN
american_scientific_journal-3183	186	6	to	to	ADP
american_scientific_journal-3183	186	7	information	information	NOUN
american_scientific_journal-3183	186	8	is	be	AUX
american_scientific_journal-3183	186	9	provided	provide	VERB
american_scientific_journal-3183	186	10	.	.	PUNCT
american_scientific_journal-3183	187	1	0.871	0.871	NUM
american_scientific_journal-3183	187	2	0.000	0.000	NUM
american_scientific_journal-3183	187	3	8	8	NUM
american_scientific_journal-3183	187	4	methodology	methodology	NOUN
american_scientific_journal-3183	187	5	is	be	AUX
american_scientific_journal-3183	187	6	followed	follow	VERB
american_scientific_journal-3183	187	7	for	for	ADP
american_scientific_journal-3183	187	8	analysis	analysis	NOUN
american_scientific_journal-3183	187	9	and	and	CCONJ
american_scientific_journal-3183	187	10	evaluation	evaluation	NOUN
american_scientific_journal-3183	187	11	to	to	PART
american_scientific_journal-3183	187	12	prevent	prevent	VERB
american_scientific_journal-3183	187	13	conflicts	conflict	NOUN
american_scientific_journal-3183	187	14	of	of	ADP
american_scientific_journal-3183	187	15	interest	interest	NOUN
american_scientific_journal-3183	187	16	0.778	0.778	NUM
american_scientific_journal-3183	187	17	0.000	0.000	NUM
american_scientific_journal-3183	187	18	test	test	NOUN
american_scientific_journal-3183	187	19	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	187	20	of	of	ADP
american_scientific_journal-3183	187	21	the	the	DET
american_scientific_journal-3183	187	22	study	study	NOUN
american_scientific_journal-3183	187	23	:	:	PUNCT
american_scientific_journal-3183	187	24	the	the	DET
american_scientific_journal-3183	187	25	first	first	ADJ
american_scientific_journal-3183	187	26	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	187	27	:	:	PUNCT
american_scientific_journal-3183	187	28	there	there	PRON
american_scientific_journal-3183	187	29	is	be	VERB
american_scientific_journal-3183	187	30	a	a	DET
american_scientific_journal-3183	187	31	statistically	statistically	ADV
american_scientific_journal-3183	187	32	significant	significant	ADJ
american_scientific_journal-3183	187	33	relationship	relationship	NOUN
american_scientific_journal-3183	187	34	between	between	ADP
american_scientific_journal-3183	187	35	the	the	DET
american_scientific_journal-3183	187	36	application	application	NOUN
american_scientific_journal-3183	187	37	of	of	ADP
american_scientific_journal-3183	187	38	ensuring	ensure	VERB
american_scientific_journal-3183	187	39	that	that	SCONJ
american_scientific_journal-3183	187	40	there	there	PRON
american_scientific_journal-3183	187	41	is	be	VERB
american_scientific_journal-3183	187	42	a	a	DET
american_scientific_journal-3183	187	43	basis	basis	NOUN
american_scientific_journal-3183	187	44	for	for	ADP
american_scientific_journal-3183	187	45	an	an	DET
american_scientific_journal-3183	187	46	effective	effective	ADJ
american_scientific_journal-3183	187	47	corporate	corporate	ADJ
american_scientific_journal-3183	187	48	governance	governance	NOUN
american_scientific_journal-3183	187	49	framework	framework	NOUN
american_scientific_journal-3183	187	50	and	and	CCONJ
american_scientific_journal-3183	187	51	narrowing	narrow	VERB
american_scientific_journal-3183	187	52	the	the	DET
american_scientific_journal-3183	187	53	expectations	expectation	NOUN
american_scientific_journal-3183	187	54	gap	gap	NOUN
american_scientific_journal-3183	187	55	in	in	ADP
american_scientific_journal-3183	187	56	the	the	DET
american_scientific_journal-3183	187	57	external	external	ADJ
american_scientific_journal-3183	187	58	audit	audit	NOUN
american_scientific_journal-3183	187	59	profession	profession	NOUN
american_scientific_journal-3183	187	60	in	in	ADP
american_scientific_journal-3183	187	61	iraq	iraq	PROPN
american_scientific_journal-3183	187	62	.	.	PUNCT
american_scientific_journal-3183	188	1	the	the	DET
american_scientific_journal-3183	188	2	pearson	pearson	PROPN
american_scientific_journal-3183	188	3	test	test	NOUN
american_scientific_journal-3183	188	4	was	be	AUX
american_scientific_journal-3183	188	5	used	use	VERB
american_scientific_journal-3183	188	6	to	to	PART
american_scientific_journal-3183	188	7	find	find	VERB
american_scientific_journal-3183	188	8	the	the	DET
american_scientific_journal-3183	188	9	relationship	relationship	NOUN
american_scientific_journal-3183	188	10	between	between	ADP
american_scientific_journal-3183	188	11	the	the	DET
american_scientific_journal-3183	188	12	application	application	NOUN
american_scientific_journal-3183	188	13	of	of	ADP
american_scientific_journal-3183	188	14	the	the	DET
american_scientific_journal-3183	188	15	principle	principle	NOUN
american_scientific_journal-3183	188	16	of	of	ADP
american_scientific_journal-3183	188	17	ensuring	ensure	VERB
american_scientific_journal-3183	188	18	a	a	DET
american_scientific_journal-3183	188	19	basis	basis	NOUN
american_scientific_journal-3183	188	20	for	for	ADP
american_scientific_journal-3183	188	21	an	an	DET
american_scientific_journal-3183	188	22	effective	effective	ADJ
american_scientific_journal-3183	188	23	corporate	corporate	ADJ
american_scientific_journal-3183	188	24	governance	governance	NOUN
american_scientific_journal-3183	188	25	framework	framework	NOUN
american_scientific_journal-3183	188	26	and	and	CCONJ
american_scientific_journal-3183	188	27	narrowing	narrow	VERB
american_scientific_journal-3183	188	28	the	the	DET
american_scientific_journal-3183	188	29	expectations	expectation	NOUN
american_scientific_journal-3183	188	30	gap	gap	NOUN
american_scientific_journal-3183	188	31	in	in	ADP
american_scientific_journal-3183	188	32	the	the	DET
american_scientific_journal-3183	188	33	external	external	ADJ
american_scientific_journal-3183	188	34	audit	audit	NOUN
american_scientific_journal-3183	188	35	profession	profession	NOUN
american_scientific_journal-3183	188	36	at	at	ADP
american_scientific_journal-3183	188	37	a	a	DET
american_scientific_journal-3183	188	38	significance	significance	NOUN
american_scientific_journal-3183	188	39	level	level	NOUN
american_scientific_journal-3183	188	40	of	of	ADP
american_scientific_journal-3183	188	41	a	a	DET
american_scientific_journal-3183	188	42	=	=	NOUN
american_scientific_journal-3183	188	43	0.05	0.05	NUM
american_scientific_journal-3183	188	44	.	.	PUNCT
american_scientific_journal-3183	189	1	the	the	DET
american_scientific_journal-3183	189	2	results	result	NOUN
american_scientific_journal-3183	189	3	are	be	AUX
american_scientific_journal-3183	189	4	shown	show	VERB
american_scientific_journal-3183	189	5	in	in	ADP
american_scientific_journal-3183	189	6	table	table	NOUN
american_scientific_journal-3183	189	7	6	6	NUM
american_scientific_journal-3183	189	8	,	,	PUNCT
american_scientific_journal-3183	189	9	which	which	PRON
american_scientific_journal-3183	189	10	shows	show	VERB
american_scientific_journal-3183	189	11	that	that	SCONJ
american_scientific_journal-3183	189	12	the	the	DET
american_scientific_journal-3183	189	13	value	value	NOUN
american_scientific_journal-3183	189	14	of	of	ADP
american_scientific_journal-3183	189	15	the	the	DET
american_scientific_journal-3183	189	16	significance	significance	NOUN
american_scientific_journal-3183	189	17	level	level	NOUN
american_scientific_journal-3183	189	18	is	be	AUX
american_scientific_journal-3183	189	19	0.000	0.000	NUM
american_scientific_journal-3183	189	20	,	,	PUNCT
american_scientific_journal-3183	189	21	the	the	DET
american_scientific_journal-3183	189	22	calculated	calculated	ADJ
american_scientific_journal-3183	189	23	value	value	NOUN
american_scientific_journal-3183	189	24	of	of	ADP
american_scientific_journal-3183	189	25	r	r	NOUN
american_scientific_journal-3183	189	26	is	be	AUX
american_scientific_journal-3183	189	27	0.716	0.716	NUM
american_scientific_journal-3183	189	28	.	.	PUNCT
american_scientific_journal-3183	190	1	it	it	PRON
american_scientific_journal-3183	190	2	is	be	AUX
american_scientific_journal-3183	190	3	greater	great	ADJ
american_scientific_journal-3183	190	4	than	than	ADP
american_scientific_journal-3183	190	5	the	the	DET
american_scientific_journal-3183	190	6	value	value	NOUN
american_scientific_journal-3183	190	7	of	of	ADP
american_scientific_journal-3183	190	8	r	r	NOUN
american_scientific_journal-3183	190	9	,	,	PUNCT
american_scientific_journal-3183	190	10	which	which	PRON
american_scientific_journal-3183	190	11	is	be	AUX
american_scientific_journal-3183	190	12	equal	equal	ADJ
american_scientific_journal-3183	190	13	to	to	ADP
american_scientific_journal-3183	190	14	0.211	0.211	NUM
american_scientific_journal-3183	190	15	.	.	PUNCT
american_scientific_journal-3183	191	1	this	this	PRON
american_scientific_journal-3183	191	2	indicates	indicate	VERB
american_scientific_journal-3183	191	3	a	a	DET
american_scientific_journal-3183	191	4	positive	positive	ADJ
american_scientific_journal-3183	191	5	relationship	relationship	NOUN
american_scientific_journal-3183	191	6	at	at	ADP
american_scientific_journal-3183	191	7	statistical	statistical	ADJ
american_scientific_journal-3183	191	8	level	level	NOUN
american_scientific_journal-3183	191	9	0.05	0.05	NUM
american_scientific_journal-3183	191	10	between	between	ADP
american_scientific_journal-3183	191	11	applying	apply	VERB
american_scientific_journal-3183	191	12	the	the	DET
american_scientific_journal-3183	191	13	principle	principle	NOUN
american_scientific_journal-3183	191	14	of	of	ADP
american_scientific_journal-3183	191	15	ensuring	ensure	VERB
american_scientific_journal-3183	191	16	an	an	DET
american_scientific_journal-3183	191	17	effective	effective	ADJ
american_scientific_journal-3183	191	18	framework	framework	NOUN
american_scientific_journal-3183	191	19	for	for	ADP
american_scientific_journal-3183	191	20	corporate	corporate	ADJ
american_scientific_journal-3183	191	21	governance	governance	NOUN
american_scientific_journal-3183	191	22	and	and	CCONJ
american_scientific_journal-3183	191	23	narrowing	narrow	VERB
american_scientific_journal-3183	191	24	the	the	DET
american_scientific_journal-3183	191	25	expectations	expectation	NOUN
american_scientific_journal-3183	191	26	gap	gap	NOUN
american_scientific_journal-3183	191	27	in	in	ADP
american_scientific_journal-3183	191	28	the	the	DET
american_scientific_journal-3183	191	29	external	external	ADJ
american_scientific_journal-3183	191	30	audit	audit	NOUN
american_scientific_journal-3183	191	31	profession	profession	NOUN
american_scientific_journal-3183	191	32	in	in	ADP
american_scientific_journal-3183	191	33	iraq	iraq	PROPN
american_scientific_journal-3183	191	34	.	.	PUNCT
american_scientific_journal-3183	192	1	the	the	DET
american_scientific_journal-3183	192	2	second	second	ADJ
american_scientific_journal-3183	192	3	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	192	4	:	:	PUNCT
american_scientific_journal-3183	192	5	there	there	PRON
american_scientific_journal-3183	192	6	is	be	VERB
american_scientific_journal-3183	192	7	a	a	DET
american_scientific_journal-3183	192	8	statistically	statistically	ADV
american_scientific_journal-3183	192	9	significant	significant	ADJ
american_scientific_journal-3183	192	10	relationship	relationship	NOUN
american_scientific_journal-3183	192	11	between	between	ADP
american_scientific_journal-3183	192	12	applying	apply	VERB
american_scientific_journal-3183	192	13	the	the	DET
american_scientific_journal-3183	192	14	principle	principle	NOUN
american_scientific_journal-3183	192	15	of	of	ADP
american_scientific_journal-3183	192	16	protecting	protect	VERB
american_scientific_journal-3183	192	17	shareholders	shareholder	NOUN
american_scientific_journal-3183	192	18	'	'	PART
american_scientific_journal-3183	192	19	rights	right	NOUN
american_scientific_journal-3183	192	20	and	and	CCONJ
american_scientific_journal-3183	192	21	narrowing	narrow	VERB
american_scientific_journal-3183	192	22	the	the	DET
american_scientific_journal-3183	192	23	expectations	expectation	NOUN
american_scientific_journal-3183	192	24	gap	gap	NOUN
american_scientific_journal-3183	192	25	in	in	ADP
american_scientific_journal-3183	192	26	the	the	DET
american_scientific_journal-3183	192	27	external	external	ADJ
american_scientific_journal-3183	192	28	audit	audit	NOUN
american_scientific_journal-3183	192	29	profession	profession	NOUN
american_scientific_journal-3183	192	30	.	.	PUNCT
american_scientific_journal-3183	193	1	pearson	pearson	PROPN
american_scientific_journal-3183	193	2	test	test	PROPN
american_scientific_journal-3183	193	3	was	be	AUX
american_scientific_journal-3183	193	4	used	use	VERB
american_scientific_journal-3183	193	5	to	to	PART
american_scientific_journal-3183	193	6	test	test	VERB
american_scientific_journal-3183	193	7	the	the	DET
american_scientific_journal-3183	193	8	second	second	ADJ
american_scientific_journal-3183	193	9	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	193	10	at	at	ADP
american_scientific_journal-3183	193	11	0.05	0.05	NUM
american_scientific_journal-3183	193	12	level	level	NOUN
american_scientific_journal-3183	193	13	.	.	PUNCT
american_scientific_journal-3183	194	1	the	the	DET
american_scientific_journal-3183	194	2	results	result	NOUN
american_scientific_journal-3183	194	3	of	of	ADP
american_scientific_journal-3183	194	4	table	table	NOUN
american_scientific_journal-3183	194	5	(	(	PUNCT
american_scientific_journal-3183	194	6	7	7	X
american_scientific_journal-3183	194	7	)	)	PUNCT
american_scientific_journal-3183	194	8	show	show	VERB
american_scientific_journal-3183	194	9	that	that	SCONJ
american_scientific_journal-3183	194	10	the	the	DET
american_scientific_journal-3183	194	11	value	value	NOUN
american_scientific_journal-3183	194	12	of	of	ADP
american_scientific_journal-3183	194	13	american	american	ADJ
american_scientific_journal-3183	194	14	scientific	scientific	ADJ
american_scientific_journal-3183	194	15	research	research	NOUN
american_scientific_journal-3183	194	16	journal	journal	NOUN
american_scientific_journal-3183	194	17	for	for	ADP
american_scientific_journal-3183	194	18	engineering	engineering	NOUN
american_scientific_journal-3183	194	19	,	,	PUNCT
american_scientific_journal-3183	194	20	technology	technology	NOUN
american_scientific_journal-3183	194	21	,	,	PUNCT
american_scientific_journal-3183	194	22	and	and	CCONJ
american_scientific_journal-3183	194	23	sciences	science	NOUN
american_scientific_journal-3183	194	24	(	(	PUNCT
american_scientific_journal-3183	194	25	asrjets	asrjet	NOUN
american_scientific_journal-3183	194	26	)	)	PUNCT
american_scientific_journal-3183	194	27	(	(	PUNCT
american_scientific_journal-3183	194	28	2017	2017	NUM
american_scientific_journal-3183	194	29	)	)	PUNCT
american_scientific_journal-3183	194	30	volume	volume	NOUN
american_scientific_journal-3183	194	31	33	33	NUM
american_scientific_journal-3183	194	32	,	,	PUNCT
american_scientific_journal-3183	194	33	no	no	DET
american_scientific_journal-3183	194	34	1	1	NUM
american_scientific_journal-3183	194	35	,	,	PUNCT
american_scientific_journal-3183	194	36	pp	pp	ADV
american_scientific_journal-3183	194	37	305	305	NUM
american_scientific_journal-3183	194	38	-	-	SYM
american_scientific_journal-3183	194	39	327	327	NUM
american_scientific_journal-3183	194	40	322	322	NUM
american_scientific_journal-3183	194	41	the	the	DET
american_scientific_journal-3183	194	42	significance	significance	NOUN
american_scientific_journal-3183	194	43	level	level	NOUN
american_scientific_journal-3183	194	44	is	be	AUX
american_scientific_journal-3183	194	45	0.000	0.000	NUM
american_scientific_journal-3183	194	46	which	which	PRON
american_scientific_journal-3183	194	47	is	be	AUX
american_scientific_journal-3183	194	48	less	less	ADJ
american_scientific_journal-3183	194	49	than	than	ADP
american_scientific_journal-3183	194	50	0.05	0.05	NUM
american_scientific_journal-3183	194	51	and	and	CCONJ
american_scientific_journal-3183	194	52	the	the	DET
american_scientific_journal-3183	194	53	calculated	calculated	ADJ
american_scientific_journal-3183	194	54	r	r	NOUN
american_scientific_journal-3183	194	55	value	value	NOUN
american_scientific_journal-3183	194	56	is	be	AUX
american_scientific_journal-3183	194	57	0.642	0.642	NUM
american_scientific_journal-3183	194	58	which	which	PRON
american_scientific_journal-3183	194	59	is	be	AUX
american_scientific_journal-3183	194	60	greater	great	ADJ
american_scientific_journal-3183	194	61	than	than	ADP
american_scientific_journal-3183	194	62	the	the	DET
american_scientific_journal-3183	194	63	value	value	NOUN
american_scientific_journal-3183	194	64	of	of	ADP
american_scientific_journal-3183	194	65	r	r	NOUN
american_scientific_journal-3183	194	66	=	=	NOUN
american_scientific_journal-3183	194	67	0.212	0.212	NUM
american_scientific_journal-3183	194	68	indicating	indicate	VERB
american_scientific_journal-3183	194	69	a	a	DET
american_scientific_journal-3183	194	70	positive	positive	ADJ
american_scientific_journal-3183	194	71	relationship	relationship	NOUN
american_scientific_journal-3183	194	72	at	at	ADP
american_scientific_journal-3183	194	73	a	a	DET
american_scientific_journal-3183	194	74	statistical	statistical	ADJ
american_scientific_journal-3183	194	75	level	level	NOUN
american_scientific_journal-3183	194	76	0.05	0.05	NUM
american_scientific_journal-3183	194	77	between	between	ADP
american_scientific_journal-3183	194	78	the	the	DET
american_scientific_journal-3183	194	79	application	application	NOUN
american_scientific_journal-3183	194	80	of	of	ADP
american_scientific_journal-3183	194	81	the	the	DET
american_scientific_journal-3183	194	82	principle	principle	NOUN
american_scientific_journal-3183	194	83	of	of	ADP
american_scientific_journal-3183	194	84	protection	protection	NOUN
american_scientific_journal-3183	194	85	of	of	ADP
american_scientific_journal-3183	194	86	shareholders	shareholder	NOUN
american_scientific_journal-3183	194	87	'	'	PART
american_scientific_journal-3183	194	88	rights	right	NOUN
american_scientific_journal-3183	194	89	and	and	CCONJ
american_scientific_journal-3183	194	90	narrow	narrow	VERB
american_scientific_journal-3183	194	91	the	the	DET
american_scientific_journal-3183	194	92	expectations	expectation	NOUN
american_scientific_journal-3183	194	93	gap	gap	NOUN
american_scientific_journal-3183	194	94	in	in	ADP
american_scientific_journal-3183	194	95	the	the	DET
american_scientific_journal-3183	194	96	profession	profession	NOUN
american_scientific_journal-3183	194	97	of	of	ADP
american_scientific_journal-3183	194	98	external	external	ADJ
american_scientific_journal-3183	194	99	audit	audit	NOUN
american_scientific_journal-3183	194	100	in	in	ADP
american_scientific_journal-3183	194	101	iraq	iraq	PROPN
american_scientific_journal-3183	194	102	.	.	PUNCT
american_scientific_journal-3183	195	1	table	table	NOUN
american_scientific_journal-3183	195	2	6	6	NUM
american_scientific_journal-3183	195	3	:	:	PUNCT
american_scientific_journal-3183	195	4	correlation	correlation	NOUN
american_scientific_journal-3183	195	5	between	between	ADP
american_scientific_journal-3183	195	6	the	the	DET
american_scientific_journal-3183	195	7	application	application	NOUN
american_scientific_journal-3183	195	8	of	of	ADP
american_scientific_journal-3183	195	9	the	the	DET
american_scientific_journal-3183	195	10	principle	principle	NOUN
american_scientific_journal-3183	195	11	of	of	ADP
american_scientific_journal-3183	195	12	ensuring	ensure	VERB
american_scientific_journal-3183	195	13	a	a	DET
american_scientific_journal-3183	195	14	basis	basis	NOUN
american_scientific_journal-3183	195	15	for	for	ADP
american_scientific_journal-3183	195	16	an	an	DET
american_scientific_journal-3183	195	17	effective	effective	ADJ
american_scientific_journal-3183	195	18	corporate	corporate	ADJ
american_scientific_journal-3183	195	19	governance	governance	NOUN
american_scientific_journal-3183	195	20	framework	framework	NOUN
american_scientific_journal-3183	195	21	and	and	CCONJ
american_scientific_journal-3183	195	22	narrowing	narrow	VERB
american_scientific_journal-3183	195	23	the	the	DET
american_scientific_journal-3183	195	24	expectations	expectation	NOUN
american_scientific_journal-3183	195	25	gap	gap	NOUN
american_scientific_journal-3183	195	26	in	in	ADP
american_scientific_journal-3183	195	27	the	the	DET
american_scientific_journal-3183	195	28	external	external	ADJ
american_scientific_journal-3183	195	29	audit	audit	NOUN
american_scientific_journal-3183	195	30	profession	profession	NOUN
american_scientific_journal-3183	195	31	in	in	ADP
american_scientific_journal-3183	195	32	iraq	iraq	PROPN
american_scientific_journal-3183	195	33	the	the	DET
american_scientific_journal-3183	195	34	axes	axis	NOUN
american_scientific_journal-3183	195	35	statistics	statistic	NOUN
american_scientific_journal-3183	195	36	narrowing	narrow	VERB
american_scientific_journal-3183	195	37	the	the	DET
american_scientific_journal-3183	195	38	expectations	expectation	NOUN
american_scientific_journal-3183	195	39	gap	gap	NOUN
american_scientific_journal-3183	195	40	in	in	ADP
american_scientific_journal-3183	195	41	the	the	DET
american_scientific_journal-3183	195	42	external	external	ADJ
american_scientific_journal-3183	195	43	audit	audit	NOUN
american_scientific_journal-3183	195	44	profession	profession	NOUN
american_scientific_journal-3183	195	45	in	in	ADP
american_scientific_journal-3183	195	46	iraq	iraq	PROPN
american_scientific_journal-3183	195	47	apply	apply	VERB
american_scientific_journal-3183	195	48	the	the	DET
american_scientific_journal-3183	195	49	principle	principle	NOUN
american_scientific_journal-3183	195	50	of	of	ADP
american_scientific_journal-3183	195	51	ensuring	ensure	VERB
american_scientific_journal-3183	195	52	the	the	DET
american_scientific_journal-3183	195	53	basis	basis	NOUN
american_scientific_journal-3183	195	54	for	for	ADP
american_scientific_journal-3183	195	55	an	an	DET
american_scientific_journal-3183	195	56	effective	effective	ADJ
american_scientific_journal-3183	195	57	corporate	corporate	ADJ
american_scientific_journal-3183	195	58	governance	governance	NOUN
american_scientific_journal-3183	195	59	framework	framework	NOUN
american_scientific_journal-3183	195	60	correlation	correlation	NOUN
american_scientific_journal-3183	195	61	coefficient	coefficient	VERB
american_scientific_journal-3183	195	62	0.717	0.717	NUM
american_scientific_journal-3183	195	63	level	level	NOUN
american_scientific_journal-3183	195	64	of	of	ADP
american_scientific_journal-3183	195	65	significance	significance	NOUN
american_scientific_journal-3183	195	66	0.000	0.000	NUM
american_scientific_journal-3183	195	67	the	the	DET
american_scientific_journal-3183	195	68	value	value	NOUN
american_scientific_journal-3183	195	69	of	of	ADP
american_scientific_journal-3183	195	70	r	r	NOUN
american_scientific_journal-3183	195	71	calculated	calculate	VERB
american_scientific_journal-3183	195	72	at	at	ADP
american_scientific_journal-3183	195	73	degree	degree	NOUN
american_scientific_journal-3183	195	74	of	of	ADP
american_scientific_journal-3183	195	75	freedom	freedom	NOUN
american_scientific_journal-3183	195	76	84	84	NUM
american_scientific_journal-3183	195	77	and	and	CCONJ
american_scientific_journal-3183	195	78	the	the	DET
american_scientific_journal-3183	195	79	level	level	NOUN
american_scientific_journal-3183	195	80	of	of	ADP
american_scientific_journal-3183	195	81	significance	significance	NOUN
american_scientific_journal-3183	195	82	0.05	0.05	NUM
american_scientific_journal-3183	195	83	equals	equal	VERB
american_scientific_journal-3183	195	84	0.212	0.212	NUM
american_scientific_journal-3183	195	85	table	table	NOUN
american_scientific_journal-3183	195	86	7	7	NUM
american_scientific_journal-3183	195	87	:	:	PUNCT
american_scientific_journal-3183	195	88	correlation	correlation	NOUN
american_scientific_journal-3183	195	89	between	between	ADP
american_scientific_journal-3183	195	90	the	the	DET
american_scientific_journal-3183	195	91	application	application	NOUN
american_scientific_journal-3183	195	92	of	of	ADP
american_scientific_journal-3183	195	93	the	the	DET
american_scientific_journal-3183	195	94	principle	principle	NOUN
american_scientific_journal-3183	195	95	of	of	ADP
american_scientific_journal-3183	195	96	protecting	protect	VERB
american_scientific_journal-3183	195	97	shareholders	shareholder	NOUN
american_scientific_journal-3183	195	98	'	'	PART
american_scientific_journal-3183	195	99	rights	right	NOUN
american_scientific_journal-3183	195	100	and	and	CCONJ
american_scientific_journal-3183	195	101	narrowing	narrow	VERB
american_scientific_journal-3183	195	102	the	the	DET
american_scientific_journal-3183	195	103	expectations	expectation	NOUN
american_scientific_journal-3183	195	104	gap	gap	NOUN
american_scientific_journal-3183	195	105	in	in	ADP
american_scientific_journal-3183	195	106	the	the	DET
american_scientific_journal-3183	195	107	external	external	ADJ
american_scientific_journal-3183	195	108	audit	audit	NOUN
american_scientific_journal-3183	195	109	profession	profession	NOUN
american_scientific_journal-3183	195	110	in	in	ADP
american_scientific_journal-3183	195	111	iraq	iraq	PROPN
american_scientific_journal-3183	195	112	the	the	DET
american_scientific_journal-3183	195	113	axes	axis	NOUN
american_scientific_journal-3183	195	114	statistics	statistic	NOUN
american_scientific_journal-3183	195	115	narrowing	narrow	VERB
american_scientific_journal-3183	195	116	the	the	DET
american_scientific_journal-3183	195	117	expectations	expectation	NOUN
american_scientific_journal-3183	195	118	gap	gap	NOUN
american_scientific_journal-3183	195	119	in	in	ADP
american_scientific_journal-3183	195	120	the	the	DET
american_scientific_journal-3183	195	121	external	external	ADJ
american_scientific_journal-3183	195	122	audit	audit	NOUN
american_scientific_journal-3183	195	123	profession	profession	NOUN
american_scientific_journal-3183	195	124	in	in	ADP
american_scientific_journal-3183	195	125	iraq	iraq	PROPN
american_scientific_journal-3183	195	126	apply	apply	VERB
american_scientific_journal-3183	195	127	the	the	DET
american_scientific_journal-3183	195	128	principle	principle	NOUN
american_scientific_journal-3183	195	129	of	of	ADP
american_scientific_journal-3183	195	130	protecting	protect	VERB
american_scientific_journal-3183	195	131	shareholders	shareholder	NOUN
american_scientific_journal-3183	195	132	'	'	PART
american_scientific_journal-3183	195	133	rights	right	NOUN
american_scientific_journal-3183	195	134	correlation	correlation	NOUN
american_scientific_journal-3183	195	135	coefficient	coefficient	VERB
american_scientific_journal-3183	195	136	0.642	0.642	NUM
american_scientific_journal-3183	195	137	level	level	NOUN
american_scientific_journal-3183	195	138	of	of	ADP
american_scientific_journal-3183	195	139	significance	significance	NOUN
american_scientific_journal-3183	195	140	0.000	0.000	NUM
american_scientific_journal-3183	195	141	the	the	DET
american_scientific_journal-3183	195	142	value	value	NOUN
american_scientific_journal-3183	195	143	of	of	ADP
american_scientific_journal-3183	195	144	r	r	NOUN
american_scientific_journal-3183	195	145	calculated	calculate	VERB
american_scientific_journal-3183	195	146	at	at	ADP
american_scientific_journal-3183	195	147	degree	degree	NOUN
american_scientific_journal-3183	195	148	of	of	ADP
american_scientific_journal-3183	195	149	freedom	freedom	NOUN
american_scientific_journal-3183	195	150	84	84	NUM
american_scientific_journal-3183	195	151	and	and	CCONJ
american_scientific_journal-3183	195	152	the	the	DET
american_scientific_journal-3183	195	153	level	level	NOUN
american_scientific_journal-3183	195	154	of	of	ADP
american_scientific_journal-3183	195	155	significance	significance	NOUN
american_scientific_journal-3183	195	156	0.05	0.05	NUM
american_scientific_journal-3183	195	157	equals	equal	VERB
american_scientific_journal-3183	195	158	0.212	0.212	NUM
american_scientific_journal-3183	195	159	the	the	DET
american_scientific_journal-3183	195	160	third	third	ADJ
american_scientific_journal-3183	195	161	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	195	162	:	:	PUNCT
american_scientific_journal-3183	195	163	there	there	PRON
american_scientific_journal-3183	195	164	is	be	VERB
american_scientific_journal-3183	195	165	a	a	DET
american_scientific_journal-3183	195	166	statistically	statistically	ADV
american_scientific_journal-3183	195	167	significant	significant	ADJ
american_scientific_journal-3183	195	168	relationship	relationship	NOUN
american_scientific_journal-3183	195	169	between	between	ADP
american_scientific_journal-3183	195	170	the	the	DET
american_scientific_journal-3183	195	171	application	application	NOUN
american_scientific_journal-3183	195	172	of	of	ADP
american_scientific_journal-3183	195	173	the	the	DET
american_scientific_journal-3183	195	174	principle	principle	NOUN
american_scientific_journal-3183	195	175	of	of	ADP
american_scientific_journal-3183	195	176	the	the	DET
american_scientific_journal-3183	195	177	role	role	NOUN
american_scientific_journal-3183	195	178	of	of	ADP
american_scientific_journal-3183	195	179	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	195	180	in	in	ADP
american_scientific_journal-3183	195	181	corporate	corporate	ADJ
american_scientific_journal-3183	195	182	governance	governance	NOUN
american_scientific_journal-3183	195	183	and	and	CCONJ
american_scientific_journal-3183	195	184	the	the	DET
american_scientific_journal-3183	195	185	narrowing	narrowing	NOUN
american_scientific_journal-3183	195	186	of	of	ADP
american_scientific_journal-3183	195	187	the	the	DET
american_scientific_journal-3183	195	188	expectations	expectation	NOUN
american_scientific_journal-3183	195	189	gap	gap	NOUN
american_scientific_journal-3183	195	190	in	in	ADP
american_scientific_journal-3183	195	191	the	the	DET
american_scientific_journal-3183	195	192	external	external	ADJ
american_scientific_journal-3183	195	193	audit	audit	NOUN
american_scientific_journal-3183	195	194	profession	profession	NOUN
american_scientific_journal-3183	195	195	in	in	ADP
american_scientific_journal-3183	195	196	iraq	iraq	PROPN
american_scientific_journal-3183	195	197	.	.	PUNCT
american_scientific_journal-3183	196	1	pearson	pearson	PROPN
american_scientific_journal-3183	196	2	test	test	PROPN
american_scientific_journal-3183	196	3	was	be	AUX
american_scientific_journal-3183	196	4	used	use	VERB
american_scientific_journal-3183	196	5	to	to	PART
american_scientific_journal-3183	196	6	test	test	VERB
american_scientific_journal-3183	196	7	the	the	DET
american_scientific_journal-3183	196	8	third	third	ADJ
american_scientific_journal-3183	196	9	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	196	10	at	at	ADP
american_scientific_journal-3183	196	11	significance	significance	NOUN
american_scientific_journal-3183	196	12	level	level	NOUN
american_scientific_journal-3183	196	13	0.05	0.05	NUM
american_scientific_journal-3183	196	14	and	and	CCONJ
american_scientific_journal-3183	196	15	the	the	DET
american_scientific_journal-3183	196	16	results	result	NOUN
american_scientific_journal-3183	196	17	shown	show	VERB
american_scientific_journal-3183	196	18	in	in	ADP
american_scientific_journal-3183	196	19	table	table	NOUN
american_scientific_journal-3183	196	20	8	8	NUM
american_scientific_journal-3183	196	21	show	show	VERB
american_scientific_journal-3183	196	22	that	that	SCONJ
american_scientific_journal-3183	196	23	the	the	DET
american_scientific_journal-3183	196	24	value	value	NOUN
american_scientific_journal-3183	196	25	of	of	ADP
american_scientific_journal-3183	196	26	the	the	DET
american_scientific_journal-3183	196	27	significance	significance	NOUN
american_scientific_journal-3183	196	28	level	level	NOUN
american_scientific_journal-3183	196	29	is	be	AUX
american_scientific_journal-3183	196	30	0.001	0.001	NUM
american_scientific_journal-3183	196	31	,	,	PUNCT
american_scientific_journal-3183	196	32	which	which	PRON
american_scientific_journal-3183	196	33	is	be	AUX
american_scientific_journal-3183	196	34	less	less	ADJ
american_scientific_journal-3183	196	35	than	than	ADP
american_scientific_journal-3183	196	36	0.05	0.05	NUM
american_scientific_journal-3183	196	37	and	and	CCONJ
american_scientific_journal-3183	196	38	the	the	DET
american_scientific_journal-3183	196	39	calculated	calculated	ADJ
american_scientific_journal-3183	196	40	r	r	NOUN
american_scientific_journal-3183	196	41	value	value	NOUN
american_scientific_journal-3183	196	42	is	be	AUX
american_scientific_journal-3183	196	43	0.513	0.513	NUM
american_scientific_journal-3183	196	44	,	,	PUNCT
american_scientific_journal-3183	196	45	which	which	PRON
american_scientific_journal-3183	196	46	is	be	AUX
american_scientific_journal-3183	196	47	greater	great	ADJ
american_scientific_journal-3183	196	48	than	than	ADP
american_scientific_journal-3183	196	49	the	the	DET
american_scientific_journal-3183	196	50	value	value	NOUN
american_scientific_journal-3183	196	51	of	of	ADP
american_scientific_journal-3183	196	52	r	r	NOUN
american_scientific_journal-3183	196	53	,	,	PUNCT
american_scientific_journal-3183	196	54	a	a	DET
american_scientific_journal-3183	196	55	positive	positive	ADJ
american_scientific_journal-3183	196	56	relationship	relationship	NOUN
american_scientific_journal-3183	196	57	at	at	ADP
american_scientific_journal-3183	196	58	the	the	DET
american_scientific_journal-3183	196	59	level	level	NOUN
american_scientific_journal-3183	196	60	of	of	ADP
american_scientific_journal-3183	196	61	statistical	statistical	ADJ
american_scientific_journal-3183	196	62	significance	significance	NOUN
american_scientific_journal-3183	196	63	0.05	0.05	NUM
american_scientific_journal-3183	196	64	between	between	ADP
american_scientific_journal-3183	196	65	american	american	ADJ
american_scientific_journal-3183	196	66	scientific	scientific	ADJ
american_scientific_journal-3183	196	67	research	research	NOUN
american_scientific_journal-3183	196	68	journal	journal	NOUN
american_scientific_journal-3183	196	69	for	for	ADP
american_scientific_journal-3183	196	70	engineering	engineering	NOUN
american_scientific_journal-3183	196	71	,	,	PUNCT
american_scientific_journal-3183	196	72	technology	technology	NOUN
american_scientific_journal-3183	196	73	,	,	PUNCT
american_scientific_journal-3183	196	74	and	and	CCONJ
american_scientific_journal-3183	196	75	sciences	science	NOUN
american_scientific_journal-3183	196	76	(	(	PUNCT
american_scientific_journal-3183	196	77	asrjets	asrjet	NOUN
american_scientific_journal-3183	196	78	)	)	PUNCT
american_scientific_journal-3183	196	79	(	(	PUNCT
american_scientific_journal-3183	196	80	2017	2017	NUM
american_scientific_journal-3183	196	81	)	)	PUNCT
american_scientific_journal-3183	196	82	volume	volume	NOUN
american_scientific_journal-3183	196	83	33	33	NUM
american_scientific_journal-3183	196	84	,	,	PUNCT
american_scientific_journal-3183	196	85	no	no	DET
american_scientific_journal-3183	196	86	1	1	NUM
american_scientific_journal-3183	196	87	,	,	PUNCT
american_scientific_journal-3183	196	88	pp	pp	ADV
american_scientific_journal-3183	196	89	305	305	NUM
american_scientific_journal-3183	196	90	-	-	SYM
american_scientific_journal-3183	196	91	327	327	NUM
american_scientific_journal-3183	196	92	323	323	NUM
american_scientific_journal-3183	196	93	the	the	DET
american_scientific_journal-3183	196	94	application	application	NOUN
american_scientific_journal-3183	196	95	of	of	ADP
american_scientific_journal-3183	196	96	the	the	DET
american_scientific_journal-3183	196	97	principle	principle	NOUN
american_scientific_journal-3183	196	98	of	of	ADP
american_scientific_journal-3183	196	99	the	the	DET
american_scientific_journal-3183	196	100	role	role	NOUN
american_scientific_journal-3183	196	101	of	of	ADP
american_scientific_journal-3183	196	102	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	196	103	in	in	ADP
american_scientific_journal-3183	196	104	corporate	corporate	ADJ
american_scientific_journal-3183	196	105	governance	governance	NOUN
american_scientific_journal-3183	196	106	and	and	CCONJ
american_scientific_journal-3183	196	107	narrowing	narrow	VERB
american_scientific_journal-3183	196	108	the	the	DET
american_scientific_journal-3183	196	109	expectations	expectation	NOUN
american_scientific_journal-3183	196	110	gap	gap	NOUN
american_scientific_journal-3183	196	111	in	in	ADP
american_scientific_journal-3183	196	112	the	the	DET
american_scientific_journal-3183	196	113	external	external	ADJ
american_scientific_journal-3183	196	114	audit	audit	NOUN
american_scientific_journal-3183	196	115	profession	profession	NOUN
american_scientific_journal-3183	196	116	in	in	ADP
american_scientific_journal-3183	196	117	iraq	iraq	PROPN
american_scientific_journal-3183	196	118	.	.	PUNCT
american_scientific_journal-3183	197	1	table	table	NOUN
american_scientific_journal-3183	197	2	8	8	NUM
american_scientific_journal-3183	197	3	:	:	PUNCT
american_scientific_journal-3183	197	4	the	the	DET
american_scientific_journal-3183	197	5	correlation	correlation	NOUN
american_scientific_journal-3183	197	6	coefficient	coefficient	NOUN
american_scientific_journal-3183	197	7	between	between	ADP
american_scientific_journal-3183	197	8	the	the	DET
american_scientific_journal-3183	197	9	application	application	NOUN
american_scientific_journal-3183	197	10	of	of	ADP
american_scientific_journal-3183	197	11	the	the	DET
american_scientific_journal-3183	197	12	principle	principle	NOUN
american_scientific_journal-3183	197	13	of	of	ADP
american_scientific_journal-3183	197	14	the	the	DET
american_scientific_journal-3183	197	15	role	role	NOUN
american_scientific_journal-3183	197	16	of	of	ADP
american_scientific_journal-3183	197	17	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	197	18	in	in	ADP
american_scientific_journal-3183	197	19	corporate	corporate	ADJ
american_scientific_journal-3183	197	20	governance	governance	NOUN
american_scientific_journal-3183	197	21	and	and	CCONJ
american_scientific_journal-3183	197	22	the	the	DET
american_scientific_journal-3183	197	23	narrowing	narrowing	NOUN
american_scientific_journal-3183	197	24	of	of	ADP
american_scientific_journal-3183	197	25	the	the	DET
american_scientific_journal-3183	197	26	expectations	expectation	NOUN
american_scientific_journal-3183	197	27	gap	gap	NOUN
american_scientific_journal-3183	197	28	in	in	ADP
american_scientific_journal-3183	197	29	the	the	DET
american_scientific_journal-3183	197	30	external	external	ADJ
american_scientific_journal-3183	197	31	audit	audit	NOUN
american_scientific_journal-3183	197	32	profession	profession	NOUN
american_scientific_journal-3183	197	33	the	the	DET
american_scientific_journal-3183	197	34	axes	axis	NOUN
american_scientific_journal-3183	197	35	statistics	statistic	NOUN
american_scientific_journal-3183	197	36	narrowing	narrow	VERB
american_scientific_journal-3183	197	37	the	the	DET
american_scientific_journal-3183	197	38	expectations	expectation	NOUN
american_scientific_journal-3183	197	39	gap	gap	NOUN
american_scientific_journal-3183	197	40	in	in	ADP
american_scientific_journal-3183	197	41	the	the	DET
american_scientific_journal-3183	197	42	external	external	ADJ
american_scientific_journal-3183	197	43	audit	audit	NOUN
american_scientific_journal-3183	197	44	profession	profession	NOUN
american_scientific_journal-3183	197	45	implement	implement	VERB
american_scientific_journal-3183	197	46	the	the	DET
american_scientific_journal-3183	197	47	principle	principle	NOUN
american_scientific_journal-3183	197	48	of	of	ADP
american_scientific_journal-3183	197	49	the	the	DET
american_scientific_journal-3183	197	50	role	role	NOUN
american_scientific_journal-3183	197	51	of	of	ADP
american_scientific_journal-3183	197	52	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	197	53	in	in	ADP
american_scientific_journal-3183	197	54	corporate	corporate	ADJ
american_scientific_journal-3183	197	55	governance	governance	NOUN
american_scientific_journal-3183	197	56	correlation	correlation	NOUN
american_scientific_journal-3183	197	57	coefficient	coefficient	VERB
american_scientific_journal-3183	197	58	0.512	0.512	DET
american_scientific_journal-3183	197	59	level	level	NOUN
american_scientific_journal-3183	197	60	of	of	ADP
american_scientific_journal-3183	197	61	significance	significance	NOUN
american_scientific_journal-3183	197	62	0.000	0.000	NUM
american_scientific_journal-3183	197	63	the	the	DET
american_scientific_journal-3183	197	64	value	value	NOUN
american_scientific_journal-3183	197	65	of	of	ADP
american_scientific_journal-3183	197	66	r	r	NOUN
american_scientific_journal-3183	197	67	calculated	calculate	VERB
american_scientific_journal-3183	197	68	at	at	ADP
american_scientific_journal-3183	197	69	degree	degree	NOUN
american_scientific_journal-3183	197	70	freedom	freedom	NOUN
american_scientific_journal-3183	197	71	84	84	NUM
american_scientific_journal-3183	197	72	level	level	NOUN
american_scientific_journal-3183	197	73	0.05	0.05	NUM
american_scientific_journal-3183	197	74	equals	equal	VERB
american_scientific_journal-3183	197	75	0.212	0.212	NUM
american_scientific_journal-3183	197	76	fourth	fourth	ADJ
american_scientific_journal-3183	197	77	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	197	78	:	:	PUNCT
american_scientific_journal-3183	197	79	there	there	PRON
american_scientific_journal-3183	197	80	is	be	VERB
american_scientific_journal-3183	197	81	a	a	DET
american_scientific_journal-3183	197	82	statistically	statistically	ADV
american_scientific_journal-3183	197	83	significant	significant	ADJ
american_scientific_journal-3183	197	84	relationship	relationship	NOUN
american_scientific_journal-3183	197	85	between	between	ADP
american_scientific_journal-3183	197	86	applying	apply	VERB
american_scientific_journal-3183	197	87	the	the	DET
american_scientific_journal-3183	197	88	principle	principle	NOUN
american_scientific_journal-3183	197	89	of	of	ADP
american_scientific_journal-3183	197	90	disclosure	disclosure	NOUN
american_scientific_journal-3183	197	91	and	and	CCONJ
american_scientific_journal-3183	197	92	transparency	transparency	NOUN
american_scientific_journal-3183	197	93	and	and	CCONJ
american_scientific_journal-3183	197	94	narrowing	narrow	VERB
american_scientific_journal-3183	197	95	the	the	DET
american_scientific_journal-3183	197	96	expectations	expectation	NOUN
american_scientific_journal-3183	197	97	gap	gap	NOUN
american_scientific_journal-3183	197	98	in	in	ADP
american_scientific_journal-3183	197	99	the	the	DET
american_scientific_journal-3183	197	100	external	external	ADJ
american_scientific_journal-3183	197	101	audit	audit	NOUN
american_scientific_journal-3183	197	102	profession	profession	NOUN
american_scientific_journal-3183	197	103	.	.	PUNCT
american_scientific_journal-3183	198	1	pearson	pearson	PROPN
american_scientific_journal-3183	198	2	test	test	PROPN
american_scientific_journal-3183	198	3	was	be	AUX
american_scientific_journal-3183	198	4	used	use	VERB
american_scientific_journal-3183	198	5	to	to	PART
american_scientific_journal-3183	198	6	test	test	VERB
american_scientific_journal-3183	198	7	the	the	DET
american_scientific_journal-3183	198	8	hypothesis	hypothesis	NOUN
american_scientific_journal-3183	198	9	at	at	ADP
american_scientific_journal-3183	198	10	0.05	0.05	NUM
american_scientific_journal-3183	198	11	level	level	NOUN
american_scientific_journal-3183	198	12	.	.	PUNCT
american_scientific_journal-3183	199	1	the	the	DET
american_scientific_journal-3183	199	2	results	result	NOUN
american_scientific_journal-3183	199	3	shown	show	VERB
american_scientific_journal-3183	199	4	in	in	ADP
american_scientific_journal-3183	199	5	table	table	NOUN
american_scientific_journal-3183	199	6	(	(	PUNCT
american_scientific_journal-3183	199	7	9	9	X
american_scientific_journal-3183	199	8	)	)	PUNCT
american_scientific_journal-3183	199	9	show	show	VERB
american_scientific_journal-3183	199	10	that	that	SCONJ
american_scientific_journal-3183	199	11	the	the	DET
american_scientific_journal-3183	199	12	value	value	NOUN
american_scientific_journal-3183	199	13	of	of	ADP
american_scientific_journal-3183	199	14	the	the	DET
american_scientific_journal-3183	199	15	significance	significance	NOUN
american_scientific_journal-3183	199	16	level	level	NOUN
american_scientific_journal-3183	199	17	is	be	AUX
american_scientific_journal-3183	199	18	0.001	0.001	NUM
american_scientific_journal-3183	199	19	,	,	PUNCT
american_scientific_journal-3183	199	20	which	which	PRON
american_scientific_journal-3183	199	21	is	be	AUX
american_scientific_journal-3183	199	22	less	less	ADJ
american_scientific_journal-3183	199	23	than	than	ADP
american_scientific_journal-3183	199	24	0.05	0.05	NUM
american_scientific_journal-3183	199	25	,	,	PUNCT
american_scientific_journal-3183	199	26	and	and	CCONJ
american_scientific_journal-3183	199	27	the	the	DET
american_scientific_journal-3183	199	28	calculated	calculated	ADJ
american_scientific_journal-3183	199	29	r	r	NOUN
american_scientific_journal-3183	199	30	value	value	NOUN
american_scientific_journal-3183	199	31	is	be	AUX
american_scientific_journal-3183	199	32	0.719	0.719	NUM
american_scientific_journal-3183	199	33	,	,	PUNCT
american_scientific_journal-3183	199	34	which	which	PRON
american_scientific_journal-3183	199	35	is	be	AUX
american_scientific_journal-3183	199	36	greater	great	ADJ
american_scientific_journal-3183	199	37	than	than	ADP
american_scientific_journal-3183	199	38	the	the	DET
american_scientific_journal-3183	199	39	r	r	NOUN
american_scientific_journal-3183	199	40	value	value	NOUN
american_scientific_journal-3183	199	41	of	of	ADP
american_scientific_journal-3183	199	42	0.212	0.212	NUM
american_scientific_journal-3183	199	43	,	,	PUNCT
american_scientific_journal-3183	199	44	the	the	DET
american_scientific_journal-3183	199	45	existence	existence	NOUN
american_scientific_journal-3183	199	46	of	of	ADP
american_scientific_journal-3183	199	47	a	a	DET
american_scientific_journal-3183	199	48	positive	positive	ADJ
american_scientific_journal-3183	199	49	relationship	relationship	NOUN
american_scientific_journal-3183	199	50	at	at	ADP
american_scientific_journal-3183	199	51	the	the	DET
american_scientific_journal-3183	199	52	level	level	NOUN
american_scientific_journal-3183	199	53	of	of	ADP
american_scientific_journal-3183	199	54	statistical	statistical	ADJ
american_scientific_journal-3183	199	55	significance	significance	NOUN
american_scientific_journal-3183	199	56	0.05	0.05	NUM
american_scientific_journal-3183	199	57	between	between	ADP
american_scientific_journal-3183	199	58	the	the	DET
american_scientific_journal-3183	199	59	application	application	NOUN
american_scientific_journal-3183	199	60	of	of	ADP
american_scientific_journal-3183	199	61	the	the	DET
american_scientific_journal-3183	199	62	principle	principle	NOUN
american_scientific_journal-3183	199	63	of	of	ADP
american_scientific_journal-3183	199	64	disclosure	disclosure	NOUN
american_scientific_journal-3183	199	65	and	and	CCONJ
american_scientific_journal-3183	199	66	transparency	transparency	NOUN
american_scientific_journal-3183	199	67	and	and	CCONJ
american_scientific_journal-3183	199	68	narrow	narrow	VERB
american_scientific_journal-3183	199	69	the	the	DET
american_scientific_journal-3183	199	70	expectations	expectation	NOUN
american_scientific_journal-3183	199	71	gap	gap	NOUN
american_scientific_journal-3183	199	72	in	in	ADP
american_scientific_journal-3183	199	73	the	the	DET
american_scientific_journal-3183	199	74	profession	profession	NOUN
american_scientific_journal-3183	199	75	of	of	ADP
american_scientific_journal-3183	199	76	external	external	ADJ
american_scientific_journal-3183	199	77	audit	audit	NOUN
american_scientific_journal-3183	199	78	in	in	ADP
american_scientific_journal-3183	199	79	iraq	iraq	PROPN
american_scientific_journal-3183	199	80	.	.	PUNCT
american_scientific_journal-3183	200	1	table	table	NOUN
american_scientific_journal-3183	200	2	9	9	NUM
american_scientific_journal-3183	200	3	:	:	PUNCT
american_scientific_journal-3183	200	4	the	the	DET
american_scientific_journal-3183	200	5	correlation	correlation	NOUN
american_scientific_journal-3183	200	6	coefficient	coefficient	NOUN
american_scientific_journal-3183	200	7	between	between	ADP
american_scientific_journal-3183	200	8	the	the	DET
american_scientific_journal-3183	200	9	application	application	NOUN
american_scientific_journal-3183	200	10	of	of	ADP
american_scientific_journal-3183	200	11	the	the	DET
american_scientific_journal-3183	200	12	principle	principle	NOUN
american_scientific_journal-3183	200	13	of	of	ADP
american_scientific_journal-3183	200	14	disclosure	disclosure	NOUN
american_scientific_journal-3183	200	15	and	and	CCONJ
american_scientific_journal-3183	200	16	transparency	transparency	NOUN
american_scientific_journal-3183	200	17	and	and	CCONJ
american_scientific_journal-3183	200	18	narrowing	narrow	VERB
american_scientific_journal-3183	200	19	the	the	DET
american_scientific_journal-3183	200	20	expectations	expectation	NOUN
american_scientific_journal-3183	200	21	gap	gap	NOUN
american_scientific_journal-3183	200	22	in	in	ADP
american_scientific_journal-3183	200	23	the	the	DET
american_scientific_journal-3183	200	24	external	external	ADJ
american_scientific_journal-3183	200	25	audit	audit	NOUN
american_scientific_journal-3183	200	26	profession	profession	NOUN
american_scientific_journal-3183	200	27	in	in	ADP
american_scientific_journal-3183	200	28	iraq	iraq	PROPN
american_scientific_journal-3183	200	29	the	the	DET
american_scientific_journal-3183	200	30	axes	axis	NOUN
american_scientific_journal-3183	200	31	statistics	statistic	NOUN
american_scientific_journal-3183	200	32	narrowing	narrow	VERB
american_scientific_journal-3183	200	33	the	the	DET
american_scientific_journal-3183	200	34	expectations	expectation	NOUN
american_scientific_journal-3183	200	35	gap	gap	NOUN
american_scientific_journal-3183	200	36	in	in	ADP
american_scientific_journal-3183	200	37	the	the	DET
american_scientific_journal-3183	200	38	external	external	ADJ
american_scientific_journal-3183	200	39	audit	audit	NOUN
american_scientific_journal-3183	200	40	profession	profession	NOUN
american_scientific_journal-3183	200	41	in	in	ADP
american_scientific_journal-3183	200	42	iraq	iraq	PROPN
american_scientific_journal-3183	200	43	apply	apply	VERB
american_scientific_journal-3183	200	44	the	the	DET
american_scientific_journal-3183	200	45	principle	principle	NOUN
american_scientific_journal-3183	200	46	of	of	ADP
american_scientific_journal-3183	200	47	disclosure	disclosure	NOUN
american_scientific_journal-3183	200	48	and	and	CCONJ
american_scientific_journal-3183	200	49	transparency	transparency	NOUN
american_scientific_journal-3183	200	50	correlation	correlation	NOUN
american_scientific_journal-3183	200	51	coefficient	coefficient	NOUN
american_scientific_journal-3183	200	52	0.0717	0.0717	NUM
american_scientific_journal-3183	200	53	level	level	NOUN
american_scientific_journal-3183	200	54	of	of	ADP
american_scientific_journal-3183	200	55	significance	significance	NOUN
american_scientific_journal-3183	200	56	0.000	0.000	NUM
american_scientific_journal-3183	200	57	all	all	DET
american_scientific_journal-3183	200	58	axes	axis	NOUN
american_scientific_journal-3183	200	59	:	:	PUNCT
american_scientific_journal-3183	200	60	the	the	DET
american_scientific_journal-3183	200	61	use	use	NOUN
american_scientific_journal-3183	200	62	of	of	ADP
american_scientific_journal-3183	200	63	t	t	NOUN
american_scientific_journal-3183	200	64	-	-	PUNCT
american_scientific_journal-3183	200	65	test	test	NOUN
american_scientific_journal-3183	200	66	and	and	CCONJ
american_scientific_journal-3183	200	67	table	table	NOUN
american_scientific_journal-3183	200	68	(	(	PUNCT
american_scientific_journal-3183	200	69	10	10	NUM
american_scientific_journal-3183	200	70	)	)	PUNCT
american_scientific_journal-3183	200	71	shows	show	VERB
american_scientific_journal-3183	200	72	the	the	DET
american_scientific_journal-3183	200	73	views	view	NOUN
american_scientific_journal-3183	200	74	of	of	ADP
american_scientific_journal-3183	200	75	the	the	DET
american_scientific_journal-3183	200	76	study	study	NOUN
american_scientific_journal-3183	200	77	sample	sample	NOUN
american_scientific_journal-3183	200	78	members	member	NOUN
american_scientific_journal-3183	200	79	in	in	ADP
american_scientific_journal-3183	200	80	the	the	DET
american_scientific_journal-3183	200	81	study	study	NOUN
american_scientific_journal-3183	200	82	axes	axis	NOUN
american_scientific_journal-3183	200	83	regarding	regard	VERB
american_scientific_journal-3183	200	84	the	the	DET
american_scientific_journal-3183	200	85	role	role	NOUN
american_scientific_journal-3183	200	86	of	of	ADP
american_scientific_journal-3183	200	87	applying	apply	VERB
american_scientific_journal-3183	200	88	corporate	corporate	ADJ
american_scientific_journal-3183	200	89	governance	governance	NOUN
american_scientific_journal-3183	200	90	to	to	ADP
american_scientific_journal-3183	200	91	the	the	DET
american_scientific_journal-3183	200	92	expectations	expectation	NOUN
american_scientific_journal-3183	200	93	gap	gap	NOUN
american_scientific_journal-3183	200	94	in	in	ADP
american_scientific_journal-3183	200	95	the	the	DET
american_scientific_journal-3183	200	96	external	external	ADJ
american_scientific_journal-3183	200	97	auditing	auditing	NOUN
american_scientific_journal-3183	200	98	profession	profession	NOUN
american_scientific_journal-3183	200	99	where	where	SCONJ
american_scientific_journal-3183	200	100	the	the	DET
american_scientific_journal-3183	200	101	american	american	ADJ
american_scientific_journal-3183	200	102	scientific	scientific	ADJ
american_scientific_journal-3183	200	103	research	research	PROPN
american_scientific_journal-3183	200	104	journal	journal	NOUN
american_scientific_journal-3183	200	105	for	for	ADP
american_scientific_journal-3183	200	106	engineering	engineering	NOUN
american_scientific_journal-3183	200	107	,	,	PUNCT
american_scientific_journal-3183	200	108	technology	technology	NOUN
american_scientific_journal-3183	200	109	,	,	PUNCT
american_scientific_journal-3183	200	110	and	and	CCONJ
american_scientific_journal-3183	200	111	sciences	science	NOUN
american_scientific_journal-3183	200	112	(	(	PUNCT
american_scientific_journal-3183	200	113	asrjets	asrjet	NOUN
american_scientific_journal-3183	200	114	)	)	PUNCT
american_scientific_journal-3183	200	115	(	(	PUNCT
american_scientific_journal-3183	200	116	2017	2017	NUM
american_scientific_journal-3183	200	117	)	)	PUNCT
american_scientific_journal-3183	200	118	volume	volume	NOUN
american_scientific_journal-3183	200	119	33	33	NUM
american_scientific_journal-3183	200	120	,	,	PUNCT
american_scientific_journal-3183	200	121	no	no	DET
american_scientific_journal-3183	200	122	1	1	NUM
american_scientific_journal-3183	200	123	,	,	PUNCT
american_scientific_journal-3183	200	124	pp	pp	ADV
american_scientific_journal-3183	200	125	305	305	NUM
american_scientific_journal-3183	200	126	-	-	SYM
american_scientific_journal-3183	200	127	327	327	NUM
american_scientific_journal-3183	200	128	324	324	NUM
american_scientific_journal-3183	200	129	arithmetic	arithmetic	ADJ
american_scientific_journal-3183	200	130	average	average	NOUN
american_scientific_journal-3183	200	131	of	of	ADP
american_scientific_journal-3183	200	132	all	all	DET
american_scientific_journal-3183	200	133	the	the	DET
american_scientific_journal-3183	200	134	axes	axis	NOUN
american_scientific_journal-3183	200	135	was	be	AUX
american_scientific_journal-3183	200	136	4.13	4.13	NUM
american_scientific_journal-3183	200	137	,	,	PUNCT
american_scientific_journal-3183	200	138	the	the	DET
american_scientific_journal-3183	200	139	relative	relative	ADJ
american_scientific_journal-3183	200	140	weight	weight	NOUN
american_scientific_journal-3183	200	141	is	be	AUX
american_scientific_journal-3183	200	142	75.2	75.2	NUM
american_scientific_journal-3183	200	143	,	,	PUNCT
american_scientific_journal-3183	200	144	which	which	PRON
american_scientific_journal-3183	200	145	is	be	AUX
american_scientific_journal-3183	200	146	greater	great	ADJ
american_scientific_journal-3183	200	147	than	than	ADP
american_scientific_journal-3183	200	148	the	the	DET
american_scientific_journal-3183	200	149	relative	relative	ADJ
american_scientific_journal-3183	200	150	neutral	neutral	ADJ
american_scientific_journal-3183	200	151	weight	weight	NOUN
american_scientific_journal-3183	200	152	of	of	ADP
american_scientific_journal-3183	200	153	60	60	NUM
american_scientific_journal-3183	200	154	%	%	NOUN
american_scientific_journal-3183	200	155	,	,	PUNCT
american_scientific_journal-3183	200	156	and	and	CCONJ
american_scientific_journal-3183	200	157	the	the	DET
american_scientific_journal-3183	200	158	calculated	calculate	VERB
american_scientific_journal-3183	200	159	t	t	NOUN
american_scientific_journal-3183	200	160	value	value	NOUN
american_scientific_journal-3183	200	161	is	be	AUX
american_scientific_journal-3183	200	162	29.141	29.141	NUM
american_scientific_journal-3183	200	163	,	,	PUNCT
american_scientific_journal-3183	200	164	which	which	PRON
american_scientific_journal-3183	200	165	is	be	AUX
american_scientific_journal-3183	200	166	greater	great	ADJ
american_scientific_journal-3183	200	167	than	than	ADP
american_scientific_journal-3183	200	168	the	the	DET
american_scientific_journal-3183	200	169	t	t	NOUN
american_scientific_journal-3183	200	170	-	-	PUNCT
american_scientific_journal-3183	200	171	value	value	NOUN
american_scientific_journal-3183	200	172	of	of	ADP
american_scientific_journal-3183	200	173	1.99	1.99	NUM
american_scientific_journal-3183	200	174	,	,	PUNCT
american_scientific_journal-3183	200	175	and	and	CCONJ
american_scientific_journal-3183	200	176	the	the	DET
american_scientific_journal-3183	200	177	significance	significance	NOUN
american_scientific_journal-3183	200	178	level	level	NOUN
american_scientific_journal-3183	200	179	is	be	AUX
american_scientific_journal-3183	200	180	0.000	0.000	NUM
american_scientific_journal-3183	200	181	which	which	PRON
american_scientific_journal-3183	200	182	is	be	AUX
american_scientific_journal-3183	200	183	less	less	ADJ
american_scientific_journal-3183	200	184	than	than	ADP
american_scientific_journal-3183	200	185	0.05	0.05	NUM
american_scientific_journal-3183	200	186	,	,	PUNCT
american_scientific_journal-3183	200	187	indicating	indicate	VERB
american_scientific_journal-3183	200	188	that	that	SCONJ
american_scientific_journal-3183	200	189	the	the	DET
american_scientific_journal-3183	200	190	application	application	NOUN
american_scientific_journal-3183	200	191	of	of	ADP
american_scientific_journal-3183	200	192	corporate	corporate	ADJ
american_scientific_journal-3183	200	193	governance	governance	NOUN
american_scientific_journal-3183	200	194	has	have	AUX
american_scientific_journal-3183	200	195	had	have	VERB
american_scientific_journal-3183	200	196	an	an	DET
american_scientific_journal-3183	200	197	impact	impact	NOUN
american_scientific_journal-3183	200	198	on	on	ADP
american_scientific_journal-3183	200	199	narrowing	narrow	VERB
american_scientific_journal-3183	200	200	the	the	DET
american_scientific_journal-3183	200	201	expectations	expectation	NOUN
american_scientific_journal-3183	200	202	gap	gap	NOUN
american_scientific_journal-3183	200	203	in	in	ADP
american_scientific_journal-3183	200	204	the	the	DET
american_scientific_journal-3183	200	205	external	external	ADJ
american_scientific_journal-3183	200	206	audit	audit	NOUN
american_scientific_journal-3183	200	207	profession	profession	NOUN
american_scientific_journal-3183	200	208	in	in	ADP
american_scientific_journal-3183	200	209	iraq	iraq	PROPN
american_scientific_journal-3183	200	210	.	.	PUNCT
american_scientific_journal-3183	201	1	table	table	NOUN
american_scientific_journal-3183	201	2	10	10	NUM
american_scientific_journal-3183	201	3	the	the	DET
american_scientific_journal-3183	201	4	axis	axis	ADJ
american_scientific_journal-3183	201	5	axis	axis	NOUN
american_scientific_journal-3183	201	6	title	title	NOUN
american_scientific_journal-3183	201	7	average	average	ADJ
american_scientific_journal-3183	201	8	standard	standard	ADJ
american_scientific_journal-3183	201	9	deviation	deviation	NOUN
american_scientific_journal-3183	201	10	relative	relative	ADJ
american_scientific_journal-3183	201	11	weight	weight	NOUN
american_scientific_journal-3183	201	12	t	t	NOUN
american_scientific_journal-3183	201	13	value	value	NOUN
american_scientific_journal-3183	201	14	level	level	NOUN
american_scientific_journal-3183	201	15	significance	significance	NOUN
american_scientific_journal-3183	201	16	the	the	DET
american_scientific_journal-3183	201	17	first	first	ADJ
american_scientific_journal-3183	201	18	the	the	DET
american_scientific_journal-3183	201	19	extent	extent	NOUN
american_scientific_journal-3183	201	20	to	to	PART
american_scientific_journal-3183	201	21	which	which	PRON
american_scientific_journal-3183	201	22	the	the	DET
american_scientific_journal-3183	201	23	principle	principle	NOUN
american_scientific_journal-3183	201	24	of	of	ADP
american_scientific_journal-3183	201	25	ensuring	ensure	VERB
american_scientific_journal-3183	201	26	the	the	DET
american_scientific_journal-3183	201	27	existence	existence	NOUN
american_scientific_journal-3183	201	28	of	of	ADP
american_scientific_journal-3183	201	29	a	a	DET
american_scientific_journal-3183	201	30	basis	basis	NOUN
american_scientific_journal-3183	201	31	has	have	AUX
american_scientific_journal-3183	201	32	been	be	AUX
american_scientific_journal-3183	201	33	applied	apply	VERB
american_scientific_journal-3183	201	34	for	for	ADP
american_scientific_journal-3183	201	35	an	an	DET
american_scientific_journal-3183	201	36	effective	effective	ADJ
american_scientific_journal-3183	201	37	corporate	corporate	ADJ
american_scientific_journal-3183	201	38	governance	governance	NOUN
american_scientific_journal-3183	201	39	framework	framework	NOUN
american_scientific_journal-3183	201	40	to	to	PART
american_scientific_journal-3183	201	41	narrow	narrow	VERB
american_scientific_journal-3183	201	42	the	the	DET
american_scientific_journal-3183	201	43	expectations	expectation	NOUN
american_scientific_journal-3183	201	44	gap	gap	NOUN
american_scientific_journal-3183	201	45	3.30	3.30	NUM
american_scientific_journal-3183	201	46	0.532	0.532	NUM
american_scientific_journal-3183	201	47	80.1	80.1	NUM
american_scientific_journal-3183	201	48	23.133	23.133	NUM
american_scientific_journal-3183	201	49	0.000	0.000	NUM
american_scientific_journal-3183	201	50	the	the	DET
american_scientific_journal-3183	201	51	second	second	ADJ
american_scientific_journal-3183	201	52	the	the	DET
american_scientific_journal-3183	201	53	extent	extent	NOUN
american_scientific_journal-3183	201	54	to	to	PART
american_scientific_journal-3183	201	55	which	which	PRON
american_scientific_journal-3183	201	56	the	the	DET
american_scientific_journal-3183	201	57	protection	protection	NOUN
american_scientific_journal-3183	201	58	of	of	ADP
american_scientific_journal-3183	201	59	shareholders	shareholder	NOUN
american_scientific_journal-3183	201	60	'	'	PART
american_scientific_journal-3183	201	61	equity	equity	NOUN
american_scientific_journal-3183	201	62	contributes	contribute	VERB
american_scientific_journal-3183	201	63	to	to	ADP
american_scientific_journal-3183	201	64	narrowing	narrow	VERB
american_scientific_journal-3183	201	65	the	the	DET
american_scientific_journal-3183	201	66	expectations	expectation	NOUN
american_scientific_journal-3183	201	67	gap	gap	NOUN
american_scientific_journal-3183	201	68	5.09	5.09	NUM
american_scientific_journal-3183	201	69	0.390	0.390	NUM
american_scientific_journal-3183	201	70	69.2	69.2	NUM
american_scientific_journal-3183	201	71	19.13	19.13	NUM
american_scientific_journal-3183	201	72	0.000	0.000	NUM
american_scientific_journal-3183	201	73	the	the	DET
american_scientific_journal-3183	201	74	third	third	ADJ
american_scientific_journal-3183	201	75	the	the	DET
american_scientific_journal-3183	201	76	role	role	NOUN
american_scientific_journal-3183	201	77	of	of	ADP
american_scientific_journal-3183	201	78	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	201	79	in	in	ADP
american_scientific_journal-3183	201	80	narrowing	narrow	VERB
american_scientific_journal-3183	201	81	the	the	DET
american_scientific_journal-3183	201	82	expectations	expectation	NOUN
american_scientific_journal-3183	201	83	gap	gap	NOUN
american_scientific_journal-3183	201	84	in	in	ADP
american_scientific_journal-3183	201	85	the	the	DET
american_scientific_journal-3183	201	86	external	external	ADJ
american_scientific_journal-3183	201	87	audit	audit	NOUN
american_scientific_journal-3183	201	88	profession	profession	NOUN
american_scientific_journal-3183	201	89	4.65	4.65	NUM
american_scientific_journal-3183	201	90	0.689	0.689	NUM
american_scientific_journal-3183	202	1	71.9	71.9	NUM
american_scientific_journal-3183	202	2	9.61	9.61	NUM
american_scientific_journal-3183	202	3	0.000	0.000	NUM
american_scientific_journal-3183	202	4	the	the	DET
american_scientific_journal-3183	202	5	forth	forth	NOUN
american_scientific_journal-3183	202	6	the	the	DET
american_scientific_journal-3183	202	7	extent	extent	NOUN
american_scientific_journal-3183	202	8	to	to	PART
american_scientific_journal-3183	202	9	which	which	PRON
american_scientific_journal-3183	202	10	the	the	DET
american_scientific_journal-3183	202	11	principle	principle	NOUN
american_scientific_journal-3183	202	12	of	of	ADP
american_scientific_journal-3183	202	13	disclosure	disclosure	NOUN
american_scientific_journal-3183	202	14	and	and	CCONJ
american_scientific_journal-3183	202	15	transparency	transparency	NOUN
american_scientific_journal-3183	202	16	contributes	contribute	VERB
american_scientific_journal-3183	202	17	to	to	ADP
american_scientific_journal-3183	202	18	narrowing	narrow	VERB
american_scientific_journal-3183	202	19	the	the	DET
american_scientific_journal-3183	202	20	expectations	expectation	NOUN
american_scientific_journal-3183	202	21	gap	gap	NOUN
american_scientific_journal-3183	202	22	3.48	3.48	NUM
american_scientific_journal-3183	202	23	0.395	0.395	NUM
american_scientific_journal-3183	202	24	86.12	86.12	NUM
american_scientific_journal-3183	202	25	26.212	26.212	NUM
american_scientific_journal-3183	202	26	0.000	0.000	NUM
american_scientific_journal-3183	202	27	all	all	PRON
american_scientific_journal-3183	202	28	axis	axis	VERB
american_scientific_journal-3183	202	29	4.13	4.13	NUM
american_scientific_journal-3183	202	30	0.074	0.074	NUM
american_scientific_journal-3183	202	31	75.2	75.2	NUM
american_scientific_journal-3183	202	32	29.141	29.141	NUM
american_scientific_journal-3183	202	33	0.000	0.000	NUM
american_scientific_journal-3183	202	34	the	the	DET
american_scientific_journal-3183	202	35	t	t	NOUN
american_scientific_journal-3183	202	36	value	value	NOUN
american_scientific_journal-3183	202	37	at	at	ADP
american_scientific_journal-3183	202	38	a	a	DET
american_scientific_journal-3183	202	39	significance	significance	NOUN
american_scientific_journal-3183	202	40	level	level	NOUN
american_scientific_journal-3183	202	41	of	of	ADP
american_scientific_journal-3183	202	42	0.05	0.05	NUM
american_scientific_journal-3183	202	43	and	and	CCONJ
american_scientific_journal-3183	202	44	a	a	DET
american_scientific_journal-3183	202	45	freedom	freedom	NOUN
american_scientific_journal-3183	202	46	degree	degree	NOUN
american_scientific_journal-3183	202	47	is	be	AUX
american_scientific_journal-3183	202	48	85	85	NUM
american_scientific_journal-3183	202	49	equal	equal	ADJ
american_scientific_journal-3183	202	50	to	to	ADP
american_scientific_journal-3183	202	51	1.99	1.99	NUM
american_scientific_journal-3183	202	52	4	4	NUM
american_scientific_journal-3183	202	53	.	.	PUNCT
american_scientific_journal-3183	203	1	conclusions	conclusion	NOUN
american_scientific_journal-3183	203	2	and	and	CCONJ
american_scientific_journal-3183	203	3	recommendations	recommendation	NOUN
american_scientific_journal-3183	203	4	conclusions	conclusion	NOUN
american_scientific_journal-3183	203	5	:	:	PUNCT
american_scientific_journal-3183	203	6	through	through	ADP
american_scientific_journal-3183	203	7	the	the	DET
american_scientific_journal-3183	203	8	study	study	NOUN
american_scientific_journal-3183	203	9	and	and	CCONJ
american_scientific_journal-3183	203	10	theoretical	theoretical	ADJ
american_scientific_journal-3183	203	11	and	and	CCONJ
american_scientific_journal-3183	203	12	applied	apply	VERB
american_scientific_journal-3183	203	13	analysis	analysis	NOUN
american_scientific_journal-3183	203	14	of	of	ADP
american_scientific_journal-3183	203	15	this	this	DET
american_scientific_journal-3183	203	16	study	study	NOUN
american_scientific_journal-3183	203	17	,	,	PUNCT
american_scientific_journal-3183	203	18	the	the	DET
american_scientific_journal-3183	203	19	following	follow	VERB
american_scientific_journal-3183	203	20	results	result	NOUN
american_scientific_journal-3183	203	21	were	be	AUX
american_scientific_journal-3183	203	22	obtained	obtain	VERB
american_scientific_journal-3183	203	23	:	:	PUNCT
american_scientific_journal-3183	203	24	1	1	X
american_scientific_journal-3183	203	25	.	.	X
american_scientific_journal-3183	203	26	there	there	PRON
american_scientific_journal-3183	203	27	is	be	VERB
american_scientific_journal-3183	203	28	an	an	DET
american_scientific_journal-3183	203	29	agreement	agreement	NOUN
american_scientific_journal-3183	203	30	in	in	ADP
american_scientific_journal-3183	203	31	the	the	DET
american_scientific_journal-3183	203	32	opinion	opinion	NOUN
american_scientific_journal-3183	203	33	of	of	ADP
american_scientific_journal-3183	203	34	the	the	DET
american_scientific_journal-3183	203	35	external	external	ADJ
american_scientific_journal-3183	203	36	auditors	auditor	NOUN
american_scientific_journal-3183	203	37	,	,	PUNCT
american_scientific_journal-3183	203	38	investors	investor	NOUN
american_scientific_journal-3183	203	39	and	and	CCONJ
american_scientific_journal-3183	203	40	users	user	NOUN
american_scientific_journal-3183	203	41	of	of	ADP
american_scientific_journal-3183	203	42	the	the	DET
american_scientific_journal-3183	203	43	audited	audit	VERB
american_scientific_journal-3183	203	44	financial	financial	ADJ
american_scientific_journal-3183	203	45	statements	statement	NOUN
american_scientific_journal-3183	203	46	approved	approve	VERB
american_scientific_journal-3183	203	47	by	by	ADP
american_scientific_journal-3183	203	48	the	the	DET
american_scientific_journal-3183	203	49	external	external	ADJ
american_scientific_journal-3183	203	50	auditor	auditor	NOUN
american_scientific_journal-3183	203	51	that	that	SCONJ
american_scientific_journal-3183	203	52	there	there	PRON
american_scientific_journal-3183	203	53	is	be	VERB
american_scientific_journal-3183	203	54	an	an	DET
american_scientific_journal-3183	203	55	impact	impact	NOUN
american_scientific_journal-3183	203	56	that	that	PRON
american_scientific_journal-3183	203	57	has	have	VERB
american_scientific_journal-3183	203	58	a	a	DET
american_scientific_journal-3183	203	59	direct	direct	ADJ
american_scientific_journal-3183	203	60	relationship	relationship	NOUN
american_scientific_journal-3183	203	61	between	between	ADP
american_scientific_journal-3183	203	62	the	the	DET
american_scientific_journal-3183	203	63	principles	principle	NOUN
american_scientific_journal-3183	203	64	of	of	ADP
american_scientific_journal-3183	203	65	corporate	corporate	ADJ
american_scientific_journal-3183	203	66	governance	governance	NOUN
american_scientific_journal-3183	203	67	,	,	PUNCT
american_scientific_journal-3183	203	68	narrowing	narrow	VERB
american_scientific_journal-3183	203	69	the	the	DET
american_scientific_journal-3183	203	70	expectations	expectation	NOUN
american_scientific_journal-3183	203	71	gap	gap	NOUN
american_scientific_journal-3183	203	72	in	in	ADP
american_scientific_journal-3183	203	73	the	the	DET
american_scientific_journal-3183	203	74	external	external	ADJ
american_scientific_journal-3183	203	75	audit	audit	NOUN
american_scientific_journal-3183	203	76	profession	profession	NOUN
american_scientific_journal-3183	203	77	and	and	CCONJ
american_scientific_journal-3183	203	78	the	the	DET
american_scientific_journal-3183	203	79	importance	importance	NOUN
american_scientific_journal-3183	203	80	of	of	ADP
american_scientific_journal-3183	203	81	a	a	DET
american_scientific_journal-3183	203	82	general	general	ADJ
american_scientific_journal-3183	203	83	and	and	CCONJ
american_scientific_journal-3183	203	84	effective	effective	ADJ
american_scientific_journal-3183	203	85	framework	framework	NOUN
american_scientific_journal-3183	203	86	for	for	ADP
american_scientific_journal-3183	203	87	corporate	corporate	ADJ
american_scientific_journal-3183	203	88	governance	governance	NOUN
american_scientific_journal-3183	203	89	.	.	PUNCT
american_scientific_journal-3183	204	1	2	2	X
american_scientific_journal-3183	204	2	.	.	X
american_scientific_journal-3183	204	3	the	the	DET
american_scientific_journal-3183	204	4	impact	impact	NOUN
american_scientific_journal-3183	204	5	of	of	ADP
american_scientific_journal-3183	204	6	the	the	DET
american_scientific_journal-3183	204	7	application	application	NOUN
american_scientific_journal-3183	204	8	of	of	ADP
american_scientific_journal-3183	204	9	the	the	DET
american_scientific_journal-3183	204	10	principles	principle	NOUN
american_scientific_journal-3183	204	11	of	of	ADP
american_scientific_journal-3183	204	12	corporate	corporate	ADJ
american_scientific_journal-3183	204	13	governance	governance	NOUN
american_scientific_journal-3183	204	14	on	on	ADP
american_scientific_journal-3183	204	15	narrowing	narrow	VERB
american_scientific_journal-3183	204	16	the	the	DET
american_scientific_journal-3183	204	17	expectations	expectation	NOUN
american_scientific_journal-3183	204	18	gap	gap	NOUN
american_scientific_journal-3183	204	19	varies	vary	VERB
american_scientific_journal-3183	204	20	from	from	ADP
american_scientific_journal-3183	204	21	one	one	NUM
american_scientific_journal-3183	204	22	principle	principle	NOUN
american_scientific_journal-3183	204	23	to	to	ADP
american_scientific_journal-3183	204	24	another	another	PRON
american_scientific_journal-3183	204	25	in	in	ADP
american_scientific_journal-3183	204	26	the	the	DET
american_scientific_journal-3183	204	27	external	external	ADJ
american_scientific_journal-3183	204	28	audit	audit	NOUN
american_scientific_journal-3183	204	29	profession	profession	NOUN
american_scientific_journal-3183	204	30	.	.	PUNCT
american_scientific_journal-3183	205	1	american	american	ADJ
american_scientific_journal-3183	205	2	scientific	scientific	ADJ
american_scientific_journal-3183	205	3	research	research	PROPN
american_scientific_journal-3183	205	4	journal	journal	NOUN
american_scientific_journal-3183	205	5	for	for	ADP
american_scientific_journal-3183	205	6	engineering	engineering	NOUN
american_scientific_journal-3183	205	7	,	,	PUNCT
american_scientific_journal-3183	205	8	technology	technology	NOUN
american_scientific_journal-3183	205	9	,	,	PUNCT
american_scientific_journal-3183	205	10	and	and	CCONJ
american_scientific_journal-3183	205	11	sciences	science	NOUN
american_scientific_journal-3183	205	12	(	(	PUNCT
american_scientific_journal-3183	205	13	asrjets	asrjet	NOUN
american_scientific_journal-3183	205	14	)	)	PUNCT
american_scientific_journal-3183	205	15	(	(	PUNCT
american_scientific_journal-3183	205	16	2017	2017	NUM
american_scientific_journal-3183	205	17	)	)	PUNCT
american_scientific_journal-3183	205	18	volume	volume	NOUN
american_scientific_journal-3183	205	19	33	33	NUM
american_scientific_journal-3183	205	20	,	,	PUNCT
american_scientific_journal-3183	205	21	no	no	DET
american_scientific_journal-3183	205	22	1	1	NUM
american_scientific_journal-3183	205	23	,	,	PUNCT
american_scientific_journal-3183	205	24	pp	pp	ADV
american_scientific_journal-3183	205	25	305	305	NUM
american_scientific_journal-3183	205	26	-	-	SYM
american_scientific_journal-3183	205	27	327	327	NUM
american_scientific_journal-3183	205	28	325	325	NUM
american_scientific_journal-3183	205	29	3	3	NUM
american_scientific_journal-3183	205	30	.	.	PUNCT
american_scientific_journal-3183	206	1	there	there	PRON
american_scientific_journal-3183	206	2	is	be	VERB
american_scientific_journal-3183	206	3	agreement	agreement	NOUN
american_scientific_journal-3183	206	4	between	between	ADP
american_scientific_journal-3183	206	5	external	external	ADJ
american_scientific_journal-3183	206	6	auditors	auditor	NOUN
american_scientific_journal-3183	206	7	,	,	PUNCT
american_scientific_journal-3183	206	8	investors	investor	NOUN
american_scientific_journal-3183	206	9	and	and	CCONJ
american_scientific_journal-3183	206	10	users	user	NOUN
american_scientific_journal-3183	206	11	of	of	ADP
american_scientific_journal-3183	206	12	financial	financial	ADJ
american_scientific_journal-3183	206	13	statements	statement	NOUN
american_scientific_journal-3183	206	14	that	that	SCONJ
american_scientific_journal-3183	206	15	the	the	DET
american_scientific_journal-3183	206	16	application	application	NOUN
american_scientific_journal-3183	206	17	of	of	ADP
american_scientific_journal-3183	206	18	the	the	DET
american_scientific_journal-3183	206	19	principles	principle	NOUN
american_scientific_journal-3183	206	20	of	of	ADP
american_scientific_journal-3183	206	21	corporate	corporate	ADJ
american_scientific_journal-3183	206	22	governance	governance	NOUN
american_scientific_journal-3183	206	23	enhances	enhance	VERB
american_scientific_journal-3183	206	24	the	the	DET
american_scientific_journal-3183	206	25	confidence	confidence	NOUN
american_scientific_journal-3183	206	26	and	and	CCONJ
american_scientific_journal-3183	206	27	confidence	confidence	NOUN
american_scientific_journal-3183	206	28	of	of	ADP
american_scientific_journal-3183	206	29	investors	investor	NOUN
american_scientific_journal-3183	206	30	and	and	CCONJ
american_scientific_journal-3183	206	31	decision	decision	NOUN
american_scientific_journal-3183	206	32	makers	maker	NOUN
american_scientific_journal-3183	206	33	based	base	VERB
american_scientific_journal-3183	206	34	on	on	ADP
american_scientific_journal-3183	206	35	the	the	DET
american_scientific_journal-3183	206	36	financial	financial	ADJ
american_scientific_journal-3183	206	37	reports	report	NOUN
american_scientific_journal-3183	206	38	certified	certify	VERB
american_scientific_journal-3183	206	39	by	by	ADP
american_scientific_journal-3183	206	40	external	external	ADJ
american_scientific_journal-3183	206	41	auditors	auditor	NOUN
american_scientific_journal-3183	206	42	and	and	CCONJ
american_scientific_journal-3183	206	43	prepared	prepare	VERB
american_scientific_journal-3183	206	44	in	in	ADP
american_scientific_journal-3183	206	45	accordance	accordance	NOUN
american_scientific_journal-3183	206	46	with	with	ADP
american_scientific_journal-3183	206	47	the	the	DET
american_scientific_journal-3183	206	48	principles	principle	NOUN
american_scientific_journal-3183	206	49	and	and	CCONJ
american_scientific_journal-3183	206	50	frameworks	framework	NOUN
american_scientific_journal-3183	206	51	of	of	ADP
american_scientific_journal-3183	206	52	corporate	corporate	ADJ
american_scientific_journal-3183	206	53	governance	governance	NOUN
american_scientific_journal-3183	206	54	.	.	PUNCT
american_scientific_journal-3183	207	1	4	4	X
american_scientific_journal-3183	207	2	.	.	X
american_scientific_journal-3183	207	3	the	the	DET
american_scientific_journal-3183	207	4	principle	principle	NOUN
american_scientific_journal-3183	207	5	of	of	ADP
american_scientific_journal-3183	207	6	disclosure	disclosure	NOUN
american_scientific_journal-3183	207	7	and	and	CCONJ
american_scientific_journal-3183	207	8	transparency	transparency	NOUN
american_scientific_journal-3183	207	9	of	of	ADP
american_scientific_journal-3183	207	10	the	the	DET
american_scientific_journal-3183	207	11	most	most	ADV
american_scientific_journal-3183	207	12	important	important	ADJ
american_scientific_journal-3183	207	13	principles	principle	NOUN
american_scientific_journal-3183	207	14	of	of	ADP
american_scientific_journal-3183	207	15	corporate	corporate	ADJ
american_scientific_journal-3183	207	16	governance	governance	NOUN
american_scientific_journal-3183	207	17	influenced	influence	VERB
american_scientific_journal-3183	207	18	the	the	DET
american_scientific_journal-3183	207	19	expectations	expectation	NOUN
american_scientific_journal-3183	207	20	gap	gap	NOUN
american_scientific_journal-3183	207	21	in	in	ADP
american_scientific_journal-3183	207	22	the	the	DET
american_scientific_journal-3183	207	23	external	external	ADJ
american_scientific_journal-3183	207	24	auditing	auditing	NOUN
american_scientific_journal-3183	207	25	profession	profession	NOUN
american_scientific_journal-3183	207	26	,	,	PUNCT
american_scientific_journal-3183	207	27	where	where	SCONJ
american_scientific_journal-3183	207	28	the	the	DET
american_scientific_journal-3183	207	29	average	average	NOUN
american_scientific_journal-3183	207	30	was	be	AUX
american_scientific_journal-3183	207	31	4.47	4.47	NUM
american_scientific_journal-3183	207	32	and	and	CCONJ
american_scientific_journal-3183	207	33	the	the	DET
american_scientific_journal-3183	207	34	relative	relative	ADJ
american_scientific_journal-3183	207	35	weight	weight	NOUN
american_scientific_journal-3183	207	36	was	be	AUX
american_scientific_journal-3183	207	37	89.67	89.67	NUM
american_scientific_journal-3183	207	38	.	.	PUNCT
american_scientific_journal-3183	208	1	this	this	PRON
american_scientific_journal-3183	208	2	indicates	indicate	VERB
american_scientific_journal-3183	208	3	the	the	DET
american_scientific_journal-3183	208	4	importance	importance	NOUN
american_scientific_journal-3183	208	5	of	of	ADP
american_scientific_journal-3183	208	6	this	this	DET
american_scientific_journal-3183	208	7	principle	principle	NOUN
american_scientific_journal-3183	208	8	in	in	ADP
american_scientific_journal-3183	208	9	narrowing	narrow	VERB
american_scientific_journal-3183	208	10	the	the	DET
american_scientific_journal-3183	208	11	expectations	expectation	NOUN
american_scientific_journal-3183	208	12	gap	gap	NOUN
american_scientific_journal-3183	208	13	which	which	PRON
american_scientific_journal-3183	208	14	is	be	AUX
american_scientific_journal-3183	208	15	related	relate	VERB
american_scientific_journal-3183	208	16	to	to	ADP
american_scientific_journal-3183	208	17	the	the	DET
american_scientific_journal-3183	208	18	availability	availability	NOUN
american_scientific_journal-3183	208	19	of	of	ADP
american_scientific_journal-3183	208	20	the	the	DET
american_scientific_journal-3183	208	21	financial	financial	ADJ
american_scientific_journal-3183	208	22	statements	statement	NOUN
american_scientific_journal-3183	208	23	submitted	submit	VERB
american_scientific_journal-3183	208	24	to	to	ADP
american_scientific_journal-3183	208	25	the	the	DET
american_scientific_journal-3183	208	26	users	user	NOUN
american_scientific_journal-3183	208	27	of	of	ADP
american_scientific_journal-3183	208	28	the	the	DET
american_scientific_journal-3183	208	29	financial	financial	ADJ
american_scientific_journal-3183	208	30	statements	statement	NOUN
american_scientific_journal-3183	208	31	.	.	PUNCT
american_scientific_journal-3183	209	1	5	5	NUM
american_scientific_journal-3183	209	2	the	the	DET
american_scientific_journal-3183	209	3	existence	existence	NOUN
american_scientific_journal-3183	209	4	of	of	ADP
american_scientific_journal-3183	209	5	effective	effective	ADJ
american_scientific_journal-3183	209	6	control	control	NOUN
american_scientific_journal-3183	209	7	systems	system	NOUN
american_scientific_journal-3183	209	8	supervised	supervise	VERB
american_scientific_journal-3183	209	9	by	by	ADP
american_scientific_journal-3183	209	10	the	the	DET
american_scientific_journal-3183	209	11	board	board	NOUN
american_scientific_journal-3183	209	12	of	of	ADP
american_scientific_journal-3183	209	13	directors	director	NOUN
american_scientific_journal-3183	209	14	and	and	CCONJ
american_scientific_journal-3183	209	15	the	the	DET
american_scientific_journal-3183	209	16	public	public	ADJ
american_scientific_journal-3183	209	17	opinion	opinion	NOUN
american_scientific_journal-3183	209	18	will	will	AUX
american_scientific_journal-3183	209	19	enhance	enhance	VERB
american_scientific_journal-3183	209	20	confidence	confidence	NOUN
american_scientific_journal-3183	209	21	in	in	ADP
american_scientific_journal-3183	209	22	the	the	DET
american_scientific_journal-3183	209	23	financial	financial	ADJ
american_scientific_journal-3183	209	24	statements	statement	NOUN
american_scientific_journal-3183	209	25	and	and	CCONJ
american_scientific_journal-3183	209	26	the	the	DET
american_scientific_journal-3183	209	27	report	report	NOUN
american_scientific_journal-3183	209	28	of	of	ADP
american_scientific_journal-3183	209	29	the	the	DET
american_scientific_journal-3183	209	30	external	external	ADJ
american_scientific_journal-3183	209	31	auditor	auditor	NOUN
american_scientific_journal-3183	209	32	,	,	PUNCT
american_scientific_journal-3183	209	33	who	who	PRON
american_scientific_journal-3183	209	34	has	have	AUX
american_scientific_journal-3183	209	35	verified	verify	VERB
american_scientific_journal-3183	209	36	and	and	CCONJ
american_scientific_journal-3183	209	37	ratified	ratify	VERB
american_scientific_journal-3183	209	38	these	these	DET
american_scientific_journal-3183	209	39	financial	financial	ADJ
american_scientific_journal-3183	209	40	statements	statement	NOUN
american_scientific_journal-3183	209	41	and	and	CCONJ
american_scientific_journal-3183	209	42	sent	send	VERB
american_scientific_journal-3183	209	43	reassurance	reassurance	NOUN
american_scientific_journal-3183	209	44	of	of	ADP
american_scientific_journal-3183	209	45	the	the	DET
american_scientific_journal-3183	209	46	fairness	fairness	NOUN
american_scientific_journal-3183	209	47	and	and	CCONJ
american_scientific_journal-3183	209	48	objectivity	objectivity	NOUN
american_scientific_journal-3183	209	49	of	of	ADP
american_scientific_journal-3183	209	50	those	those	DET
american_scientific_journal-3183	209	51	lists	list	NOUN
american_scientific_journal-3183	209	52	and	and	CCONJ
american_scientific_journal-3183	209	53	narrow	narrow	VERB
american_scientific_journal-3183	209	54	the	the	DET
american_scientific_journal-3183	209	55	expectations	expectation	NOUN
american_scientific_journal-3183	209	56	gap	gap	NOUN
american_scientific_journal-3183	209	57	in	in	ADP
american_scientific_journal-3183	209	58	the	the	DET
american_scientific_journal-3183	209	59	profession	profession	NOUN
american_scientific_journal-3183	209	60	of	of	ADP
american_scientific_journal-3183	209	61	external	external	ADJ
american_scientific_journal-3183	209	62	audit	audit	NOUN
american_scientific_journal-3183	209	63	.	.	PUNCT
american_scientific_journal-3183	210	1	6	6	X
american_scientific_journal-3183	210	2	.	.	X
american_scientific_journal-3183	210	3	the	the	DET
american_scientific_journal-3183	210	4	principle	principle	NOUN
american_scientific_journal-3183	210	5	of	of	ADP
american_scientific_journal-3183	210	6	equal	equal	ADJ
american_scientific_journal-3183	210	7	treatment	treatment	NOUN
american_scientific_journal-3183	210	8	of	of	ADP
american_scientific_journal-3183	210	9	shareholders	shareholder	NOUN
american_scientific_journal-3183	210	10	and	and	CCONJ
american_scientific_journal-3183	210	11	the	the	DET
american_scientific_journal-3183	210	12	role	role	NOUN
american_scientific_journal-3183	210	13	of	of	ADP
american_scientific_journal-3183	210	14	stakeholders	stakeholder	NOUN
american_scientific_journal-3183	210	15	is	be	AUX
american_scientific_journal-3183	210	16	the	the	DET
american_scientific_journal-3183	210	17	least	least	ADJ
american_scientific_journal-3183	210	18	of	of	ADP
american_scientific_journal-3183	210	19	the	the	DET
american_scientific_journal-3183	210	20	principles	principle	NOUN
american_scientific_journal-3183	210	21	of	of	ADP
american_scientific_journal-3183	210	22	corporate	corporate	ADJ
american_scientific_journal-3183	210	23	governance	governance	NOUN
american_scientific_journal-3183	210	24	that	that	PRON
american_scientific_journal-3183	210	25	have	have	VERB
american_scientific_journal-3183	210	26	the	the	DET
american_scientific_journal-3183	210	27	effect	effect	NOUN
american_scientific_journal-3183	210	28	of	of	ADP
american_scientific_journal-3183	210	29	narrowing	narrow	VERB
american_scientific_journal-3183	210	30	the	the	DET
american_scientific_journal-3183	210	31	expectations	expectation	NOUN
american_scientific_journal-3183	210	32	gap	gap	NOUN
american_scientific_journal-3183	210	33	in	in	ADP
american_scientific_journal-3183	210	34	the	the	DET
american_scientific_journal-3183	210	35	external	external	ADJ
american_scientific_journal-3183	210	36	audit	audit	NOUN
american_scientific_journal-3183	210	37	profession	profession	NOUN
american_scientific_journal-3183	210	38	.	.	PUNCT
american_scientific_journal-3183	211	1	7	7	NUM
american_scientific_journal-3183	212	1	the	the	DET
american_scientific_journal-3183	212	2	granting	granting	NOUN
american_scientific_journal-3183	212	3	of	of	ADP
american_scientific_journal-3183	212	4	sufficient	sufficient	ADJ
american_scientific_journal-3183	212	5	powers	power	NOUN
american_scientific_journal-3183	212	6	to	to	ADP
american_scientific_journal-3183	212	7	the	the	DET
american_scientific_journal-3183	212	8	supervisory	supervisory	ADJ
american_scientific_journal-3183	212	9	bodies	body	NOUN
american_scientific_journal-3183	212	10	in	in	ADP
american_scientific_journal-3183	212	11	companies	company	NOUN
american_scientific_journal-3183	212	12	and	and	CCONJ
american_scientific_journal-3183	212	13	the	the	DET
american_scientific_journal-3183	212	14	impartiality	impartiality	NOUN
american_scientific_journal-3183	212	15	and	and	CCONJ
american_scientific_journal-3183	212	16	objectivity	objectivity	NOUN
american_scientific_journal-3183	212	17	of	of	ADP
american_scientific_journal-3183	212	18	these	these	DET
american_scientific_journal-3183	212	19	entities	entity	NOUN
american_scientific_journal-3183	212	20	will	will	AUX
american_scientific_journal-3183	212	21	strengthen	strengthen	VERB
american_scientific_journal-3183	212	22	and	and	CCONJ
american_scientific_journal-3183	212	23	support	support	VERB
american_scientific_journal-3183	212	24	the	the	DET
american_scientific_journal-3183	212	25	internal	internal	ADJ
american_scientific_journal-3183	212	26	control	control	NOUN
american_scientific_journal-3183	212	27	system	system	NOUN
american_scientific_journal-3183	212	28	in	in	ADP
american_scientific_journal-3183	212	29	companies	company	NOUN
american_scientific_journal-3183	212	30	and	and	CCONJ
american_scientific_journal-3183	212	31	generate	generate	VERB
american_scientific_journal-3183	212	32	the	the	DET
american_scientific_journal-3183	212	33	confidence	confidence	NOUN
american_scientific_journal-3183	212	34	of	of	ADP
american_scientific_journal-3183	212	35	shareholders	shareholder	NOUN
american_scientific_journal-3183	212	36	in	in	ADP
american_scientific_journal-3183	212	37	the	the	DET
american_scientific_journal-3183	212	38	certified	certified	ADJ
american_scientific_journal-3183	212	39	financial	financial	ADJ
american_scientific_journal-3183	212	40	statements	statement	NOUN
american_scientific_journal-3183	212	41	of	of	ADP
american_scientific_journal-3183	212	42	those	those	DET
american_scientific_journal-3183	212	43	companies	company	NOUN
american_scientific_journal-3183	212	44	.	.	PUNCT
american_scientific_journal-3183	213	1	8	8	X
american_scientific_journal-3183	213	2	.	.	X
american_scientific_journal-3183	213	3	empowering	empower	VERB
american_scientific_journal-3183	213	4	corporate	corporate	ADJ
american_scientific_journal-3183	213	5	shareholders	shareholder	NOUN
american_scientific_journal-3183	213	6	with	with	ADP
american_scientific_journal-3183	213	7	accountability	accountability	NOUN
american_scientific_journal-3183	213	8	and	and	CCONJ
american_scientific_journal-3183	213	9	accountability	accountability	NOUN
american_scientific_journal-3183	213	10	for	for	ADP
american_scientific_journal-3183	213	11	both	both	CCONJ
american_scientific_journal-3183	213	12	the	the	DET
american_scientific_journal-3183	213	13	board	board	NOUN
american_scientific_journal-3183	213	14	of	of	ADP
american_scientific_journal-3183	213	15	directors	director	NOUN
american_scientific_journal-3183	213	16	and	and	CCONJ
american_scientific_journal-3183	213	17	the	the	DET
american_scientific_journal-3183	213	18	external	external	ADJ
american_scientific_journal-3183	213	19	auditor	auditor	NOUN
american_scientific_journal-3183	213	20	and	and	CCONJ
american_scientific_journal-3183	213	21	discussing	discuss	VERB
american_scientific_journal-3183	213	22	their	their	PRON
american_scientific_journal-3183	213	23	work	work	NOUN
american_scientific_journal-3183	213	24	and	and	CCONJ
american_scientific_journal-3183	213	25	reports	report	NOUN
american_scientific_journal-3183	213	26	contributes	contribute	VERB
american_scientific_journal-3183	213	27	to	to	ADP
american_scientific_journal-3183	213	28	creating	create	VERB
american_scientific_journal-3183	213	29	trust	trust	NOUN
american_scientific_journal-3183	213	30	between	between	ADP
american_scientific_journal-3183	213	31	the	the	DET
american_scientific_journal-3183	213	32	parties	party	NOUN
american_scientific_journal-3183	213	33	and	and	CCONJ
american_scientific_journal-3183	213	34	narrowing	narrow	VERB
american_scientific_journal-3183	213	35	their	their	PRON
american_scientific_journal-3183	213	36	expectations	expectation	NOUN
american_scientific_journal-3183	213	37	gap	gap	NOUN
american_scientific_journal-3183	213	38	.	.	PUNCT
american_scientific_journal-3183	214	1	recommendations	recommendation	NOUN
american_scientific_journal-3183	214	2	:	:	PUNCT
american_scientific_journal-3183	214	3	the	the	DET
american_scientific_journal-3183	214	4	study	study	NOUN
american_scientific_journal-3183	214	5	reached	reach	VERB
american_scientific_journal-3183	214	6	several	several	ADJ
american_scientific_journal-3183	214	7	recommendations	recommendation	NOUN
american_scientific_journal-3183	214	8	as	as	SCONJ
american_scientific_journal-3183	214	9	follows	follow	VERB
american_scientific_journal-3183	214	10	:	:	PUNCT
american_scientific_journal-3183	214	11	1	1	X
american_scientific_journal-3183	214	12	.	.	X
american_scientific_journal-3183	214	13	to	to	PART
american_scientific_journal-3183	214	14	review	review	VERB
american_scientific_journal-3183	214	15	relevant	relevant	ADJ
american_scientific_journal-3183	214	16	iraqi	iraqi	ADJ
american_scientific_journal-3183	214	17	legislation	legislation	NOUN
american_scientific_journal-3183	214	18	required	require	VERB
american_scientific_journal-3183	214	19	to	to	PART
american_scientific_journal-3183	214	20	implement	implement	VERB
american_scientific_journal-3183	214	21	corporate	corporate	ADJ
american_scientific_journal-3183	214	22	governance	governance	NOUN
american_scientific_journal-3183	214	23	by	by	ADP
american_scientific_journal-3183	214	24	enacting	enact	VERB
american_scientific_journal-3183	214	25	new	new	ADJ
american_scientific_journal-3183	214	26	laws	law	NOUN
american_scientific_journal-3183	214	27	,	,	PUNCT
american_scientific_journal-3183	214	28	regulations	regulation	NOUN
american_scientific_journal-3183	214	29	and	and	CCONJ
american_scientific_journal-3183	214	30	instructions	instruction	NOUN
american_scientific_journal-3183	214	31	,	,	PUNCT
american_scientific_journal-3183	214	32	or	or	CCONJ
american_scientific_journal-3183	214	33	to	to	PART
american_scientific_journal-3183	214	34	amend	amend	VERB
american_scientific_journal-3183	214	35	existing	exist	VERB
american_scientific_journal-3183	214	36	laws	law	NOUN
american_scientific_journal-3183	214	37	,	,	PUNCT
american_scientific_journal-3183	214	38	regulations	regulation	NOUN
american_scientific_journal-3183	214	39	and	and	CCONJ
american_scientific_journal-3183	214	40	instructions	instruction	NOUN
american_scientific_journal-3183	214	41	and	and	CCONJ
american_scientific_journal-3183	214	42	to	to	PART
american_scientific_journal-3183	214	43	adapt	adapt	VERB
american_scientific_journal-3183	214	44	them	they	PRON
american_scientific_journal-3183	214	45	legally	legally	ADV
american_scientific_journal-3183	214	46	to	to	PART
american_scientific_journal-3183	214	47	comply	comply	VERB
american_scientific_journal-3183	214	48	with	with	ADP
american_scientific_journal-3183	214	49	corporate	corporate	ADJ
american_scientific_journal-3183	214	50	governance	governance	NOUN
american_scientific_journal-3183	214	51	requirements	requirement	NOUN
american_scientific_journal-3183	214	52	.	.	PUNCT
american_scientific_journal-3183	215	1	2	2	X
american_scientific_journal-3183	215	2	.	.	PUNCT
american_scientific_journal-3183	215	3	to	to	PART
american_scientific_journal-3183	215	4	legislate	legislate	VERB
american_scientific_journal-3183	215	5	the	the	DET
american_scientific_journal-3183	215	6	laws	law	NOUN
american_scientific_journal-3183	215	7	,	,	PUNCT
american_scientific_journal-3183	215	8	regulations	regulation	NOUN
american_scientific_journal-3183	215	9	and	and	CCONJ
american_scientific_journal-3183	215	10	instructions	instruction	NOUN
american_scientific_journal-3183	215	11	binding	bind	VERB
american_scientific_journal-3183	215	12	on	on	ADP
american_scientific_journal-3183	215	13	the	the	DET
american_scientific_journal-3183	215	14	application	application	NOUN
american_scientific_journal-3183	215	15	of	of	ADP
american_scientific_journal-3183	215	16	corporate	corporate	ADJ
american_scientific_journal-3183	215	17	governance	governance	NOUN
american_scientific_journal-3183	215	18	in	in	ADP
american_scientific_journal-3183	215	19	iraq	iraq	PROPN
american_scientific_journal-3183	215	20	to	to	ADP
american_scientific_journal-3183	215	21	iraqi	iraqi	ADJ
american_scientific_journal-3183	215	22	companies	company	NOUN
american_scientific_journal-3183	215	23	in	in	ADP
american_scientific_journal-3183	215	24	conformity	conformity	NOUN
american_scientific_journal-3183	215	25	with	with	ADP
american_scientific_journal-3183	215	26	international	international	ADJ
american_scientific_journal-3183	215	27	standards	standard	NOUN
american_scientific_journal-3183	215	28	and	and	CCONJ
american_scientific_journal-3183	215	29	ensure	ensure	VERB
american_scientific_journal-3183	215	30	that	that	SCONJ
american_scientific_journal-3183	215	31	these	these	DET
american_scientific_journal-3183	215	32	companies	company	NOUN
american_scientific_journal-3183	215	33	provide	provide	VERB
american_scientific_journal-3183	215	34	financial	financial	ADJ
american_scientific_journal-3183	215	35	reports	report	NOUN
american_scientific_journal-3183	215	36	of	of	ADP
american_scientific_journal-3183	215	37	high	high	ADJ
american_scientific_journal-3183	215	38	quality	quality	NOUN
american_scientific_journal-3183	215	39	and	and	CCONJ
american_scientific_journal-3183	215	40	transparency	transparency	NOUN
american_scientific_journal-3183	215	41	in	in	ADP
american_scientific_journal-3183	215	42	accordance	accordance	NOUN
american_scientific_journal-3183	215	43	with	with	ADP
american_scientific_journal-3183	215	44	the	the	DET
american_scientific_journal-3183	215	45	accounting	accounting	NOUN
american_scientific_journal-3183	215	46	and	and	CCONJ
american_scientific_journal-3183	215	47	auditing	auditing	NOUN
american_scientific_journal-3183	215	48	standards	standard	NOUN
american_scientific_journal-3183	215	49	in	in	ADP
american_scientific_journal-3183	215	50	force	force	NOUN
american_scientific_journal-3183	215	51	.	.	PUNCT
american_scientific_journal-3183	216	1	3	3	X
american_scientific_journal-3183	216	2	.	.	X
american_scientific_journal-3183	216	3	official	official	ADJ
american_scientific_journal-3183	216	4	governmental	governmental	ADJ
american_scientific_journal-3183	216	5	parties	party	NOUN
american_scientific_journal-3183	216	6	,	,	PUNCT
american_scientific_journal-3183	216	7	trade	trade	NOUN
american_scientific_journal-3183	216	8	unions	union	NOUN
american_scientific_journal-3183	216	9	and	and	CCONJ
american_scientific_journal-3183	216	10	professional	professional	ADJ
american_scientific_journal-3183	216	11	organizations	organization	NOUN
american_scientific_journal-3183	216	12	shall	shall	AUX
american_scientific_journal-3183	216	13	work	work	VERB
american_scientific_journal-3183	216	14	to	to	PART
american_scientific_journal-3183	216	15	strengthen	strengthen	VERB
american_scientific_journal-3183	216	16	the	the	DET
american_scientific_journal-3183	216	17	american	american	ADJ
american_scientific_journal-3183	216	18	scientific	scientific	ADJ
american_scientific_journal-3183	216	19	research	research	PROPN
american_scientific_journal-3183	216	20	journal	journal	NOUN
american_scientific_journal-3183	216	21	for	for	ADP
american_scientific_journal-3183	216	22	engineering	engineering	NOUN
american_scientific_journal-3183	216	23	,	,	PUNCT
american_scientific_journal-3183	216	24	technology	technology	NOUN
american_scientific_journal-3183	216	25	,	,	PUNCT
american_scientific_journal-3183	216	26	and	and	CCONJ
american_scientific_journal-3183	216	27	sciences	science	NOUN
american_scientific_journal-3183	216	28	(	(	PUNCT
american_scientific_journal-3183	216	29	asrjets	asrjet	NOUN
american_scientific_journal-3183	216	30	)	)	PUNCT
american_scientific_journal-3183	216	31	(	(	PUNCT
american_scientific_journal-3183	216	32	2017	2017	NUM
american_scientific_journal-3183	216	33	)	)	PUNCT
american_scientific_journal-3183	216	34	volume	volume	NOUN
american_scientific_journal-3183	216	35	33	33	NUM
american_scientific_journal-3183	216	36	,	,	PUNCT
american_scientific_journal-3183	216	37	no	no	DET
american_scientific_journal-3183	216	38	1	1	NUM
american_scientific_journal-3183	216	39	,	,	PUNCT
american_scientific_journal-3183	216	40	pp	pp	ADV
american_scientific_journal-3183	216	41	305	305	NUM
american_scientific_journal-3183	216	42	-	-	SYM
american_scientific_journal-3183	216	43	327	327	NUM
american_scientific_journal-3183	216	44	326	326	NUM
american_scientific_journal-3183	216	45	principles	principle	NOUN
american_scientific_journal-3183	216	46	of	of	ADP
american_scientific_journal-3183	216	47	the	the	DET
american_scientific_journal-3183	216	48	independence	independence	NOUN
american_scientific_journal-3183	216	49	of	of	ADP
american_scientific_journal-3183	216	50	the	the	DET
american_scientific_journal-3183	216	51	external	external	ADJ
american_scientific_journal-3183	216	52	auditor	auditor	NOUN
american_scientific_journal-3183	216	53	by	by	ADP
american_scientific_journal-3183	216	54	activating	activate	VERB
american_scientific_journal-3183	216	55	the	the	DET
american_scientific_journal-3183	216	56	role	role	NOUN
american_scientific_journal-3183	216	57	of	of	ADP
american_scientific_journal-3183	216	58	the	the	DET
american_scientific_journal-3183	216	59	audit	audit	NOUN
american_scientific_journal-3183	216	60	committees	committee	NOUN
american_scientific_journal-3183	216	61	in	in	ADP
american_scientific_journal-3183	216	62	supervising	supervise	VERB
american_scientific_journal-3183	216	63	the	the	DET
american_scientific_journal-3183	216	64	process	process	NOUN
american_scientific_journal-3183	216	65	of	of	ADP
american_scientific_journal-3183	216	66	appointing	appoint	VERB
american_scientific_journal-3183	216	67	external	external	ADJ
american_scientific_journal-3183	216	68	auditors	auditor	NOUN
american_scientific_journal-3183	216	69	in	in	ADP
american_scientific_journal-3183	216	70	companies	company	NOUN
american_scientific_journal-3183	216	71	.	.	PUNCT
american_scientific_journal-3183	217	1	4	4	NUM
american_scientific_journal-3183	217	2	raising	raise	VERB
american_scientific_journal-3183	217	3	the	the	DET
american_scientific_journal-3183	217	4	awareness	awareness	NOUN
american_scientific_journal-3183	217	5	of	of	ADP
american_scientific_journal-3183	217	6	the	the	DET
american_scientific_journal-3183	217	7	community	community	NOUN
american_scientific_journal-3183	217	8	about	about	ADP
american_scientific_journal-3183	217	9	the	the	DET
american_scientific_journal-3183	217	10	importance	importance	NOUN
american_scientific_journal-3183	217	11	of	of	ADP
american_scientific_journal-3183	217	12	corporate	corporate	ADJ
american_scientific_journal-3183	217	13	governance	governance	NOUN
american_scientific_journal-3183	217	14	and	and	CCONJ
american_scientific_journal-3183	217	15	its	its	PRON
american_scientific_journal-3183	217	16	mechanisms	mechanism	NOUN
american_scientific_journal-3183	217	17	and	and	CCONJ
american_scientific_journal-3183	217	18	the	the	DET
american_scientific_journal-3183	217	19	necessity	necessity	NOUN
american_scientific_journal-3183	217	20	of	of	ADP
american_scientific_journal-3183	217	21	implementing	implement	VERB
american_scientific_journal-3183	217	22	it	it	PRON
american_scientific_journal-3183	217	23	and	and	CCONJ
american_scientific_journal-3183	217	24	the	the	DET
american_scientific_journal-3183	217	25	benefits	benefit	NOUN
american_scientific_journal-3183	217	26	resulting	result	VERB
american_scientific_journal-3183	217	27	from	from	ADP
american_scientific_journal-3183	217	28	this	this	DET
american_scientific_journal-3183	217	29	application	application	NOUN
american_scientific_journal-3183	217	30	through	through	ADP
american_scientific_journal-3183	217	31	holding	hold	VERB
american_scientific_journal-3183	217	32	seminars	seminar	NOUN
american_scientific_journal-3183	217	33	and	and	CCONJ
american_scientific_journal-3183	217	34	professional	professional	ADJ
american_scientific_journal-3183	217	35	conferences	conference	NOUN
american_scientific_journal-3183	217	36	related	relate	VERB
american_scientific_journal-3183	217	37	to	to	ADP
american_scientific_journal-3183	217	38	the	the	DET
american_scientific_journal-3183	217	39	importance	importance	NOUN
american_scientific_journal-3183	217	40	of	of	ADP
american_scientific_journal-3183	217	41	applying	apply	VERB
american_scientific_journal-3183	217	42	corporate	corporate	ADJ
american_scientific_journal-3183	217	43	governance	governance	NOUN
american_scientific_journal-3183	217	44	.	.	PUNCT
american_scientific_journal-3183	218	1	5to	5to	ADJ
american_scientific_journal-3183	218	2	raise	raise	NOUN
american_scientific_journal-3183	218	3	awareness	awareness	NOUN
american_scientific_journal-3183	218	4	of	of	ADP
american_scientific_journal-3183	218	5	the	the	DET
american_scientific_journal-3183	218	6	importance	importance	NOUN
american_scientific_journal-3183	218	7	of	of	ADP
american_scientific_journal-3183	218	8	the	the	DET
american_scientific_journal-3183	218	9	role	role	NOUN
american_scientific_journal-3183	218	10	of	of	ADP
american_scientific_journal-3183	218	11	the	the	DET
american_scientific_journal-3183	218	12	external	external	ADJ
american_scientific_journal-3183	218	13	auditor	auditor	NOUN
american_scientific_journal-3183	218	14	,	,	PUNCT
american_scientific_journal-3183	218	15	his	his	PRON
american_scientific_journal-3183	218	16	role	role	NOUN
american_scientific_journal-3183	218	17	,	,	PUNCT
american_scientific_journal-3183	218	18	the	the	DET
american_scientific_journal-3183	218	19	nature	nature	NOUN
american_scientific_journal-3183	218	20	of	of	ADP
american_scientific_journal-3183	218	21	his	his	PRON
american_scientific_journal-3183	218	22	work	work	NOUN
american_scientific_journal-3183	218	23	,	,	PUNCT
american_scientific_journal-3183	218	24	his	his	PRON
american_scientific_journal-3183	218	25	duties	duty	NOUN
american_scientific_journal-3183	218	26	,	,	PUNCT
american_scientific_journal-3183	218	27	and	and	CCONJ
american_scientific_journal-3183	218	28	the	the	DET
american_scientific_journal-3183	218	29	limits	limit	NOUN
american_scientific_journal-3183	218	30	of	of	ADP
american_scientific_journal-3183	218	31	these	these	DET
american_scientific_journal-3183	218	32	duties	duty	NOUN
american_scientific_journal-3183	218	33	,	,	PUNCT
american_scientific_journal-3183	218	34	and	and	CCONJ
american_scientific_journal-3183	218	35	to	to	PART
american_scientific_journal-3183	218	36	adjust	adjust	VERB
american_scientific_journal-3183	218	37	the	the	DET
american_scientific_journal-3183	218	38	expectations	expectation	NOUN
american_scientific_journal-3183	218	39	of	of	ADP
american_scientific_journal-3183	218	40	the	the	DET
american_scientific_journal-3183	218	41	users	user	NOUN
american_scientific_journal-3183	218	42	of	of	ADP
american_scientific_journal-3183	218	43	the	the	DET
american_scientific_journal-3183	218	44	financial	financial	ADJ
american_scientific_journal-3183	218	45	statements	statement	NOUN
american_scientific_journal-3183	218	46	certified	certify	VERB
american_scientific_journal-3183	218	47	by	by	ADP
american_scientific_journal-3183	218	48	the	the	DET
american_scientific_journal-3183	218	49	external	external	ADJ
american_scientific_journal-3183	218	50	auditor	auditor	NOUN
american_scientific_journal-3183	218	51	,	,	PUNCT
american_scientific_journal-3183	218	52	in	in	ADP
american_scientific_journal-3183	218	53	accordance	accordance	NOUN
american_scientific_journal-3183	218	54	with	with	ADP
american_scientific_journal-3183	218	55	the	the	DET
american_scientific_journal-3183	218	56	limits	limit	NOUN
american_scientific_journal-3183	218	57	of	of	ADP
american_scientific_journal-3183	218	58	the	the	DET
american_scientific_journal-3183	218	59	duties	duty	NOUN
american_scientific_journal-3183	218	60	and	and	CCONJ
american_scientific_journal-3183	218	61	responsibilities	responsibility	NOUN
american_scientific_journal-3183	218	62	of	of	ADP
american_scientific_journal-3183	218	63	such	such	ADJ
american_scientific_journal-3183	218	64	auditor	auditor	NOUN
american_scientific_journal-3183	218	65	,	,	PUNCT
american_scientific_journal-3183	218	66	and	and	CCONJ
american_scientific_journal-3183	218	67	to	to	PART
american_scientific_journal-3183	218	68	reduce	reduce	VERB
american_scientific_journal-3183	218	69	the	the	DET
american_scientific_journal-3183	218	70	expectations	expectation	NOUN
american_scientific_journal-3183	218	71	gap	gap	NOUN
american_scientific_journal-3183	218	72	by	by	ADP
american_scientific_journal-3183	218	73	users	user	NOUN
american_scientific_journal-3183	218	74	of	of	ADP
american_scientific_journal-3183	218	75	financial	financial	ADJ
american_scientific_journal-3183	218	76	statements	statement	NOUN
american_scientific_journal-3183	218	77	.	.	PUNCT
american_scientific_journal-3183	219	1	references	reference	NOUN
american_scientific_journal-3183	219	2	[	[	X
american_scientific_journal-3183	219	3	1]-alamgir	1]-alamgir	NUM
american_scientific_journal-3183	219	4	,	,	PUNCT
american_scientific_journal-3183	219	5	m.	m.	NOUN
american_scientific_journal-3183	219	6	,	,	PUNCT
american_scientific_journal-3183	219	7	corporate	corporate	ADJ
american_scientific_journal-3183	219	8	governance	governance	NOUN
american_scientific_journal-3183	219	9	a	a	DET
american_scientific_journal-3183	219	10	risk	risk	NOUN
american_scientific_journal-3183	219	11	perspective	perspective	NOUN
american_scientific_journal-3183	219	12	,	,	PUNCT
american_scientific_journal-3183	219	13	paper	paper	NOUN
american_scientific_journal-3183	219	14	presented	present	VERB
american_scientific_journal-3183	219	15	to	to	ADP
american_scientific_journal-3183	219	16	governance	governance	NOUN
american_scientific_journal-3183	219	17	and	and	CCONJ
american_scientific_journal-3183	219	18	reform	reform	NOUN
american_scientific_journal-3183	219	19	,	,	PUNCT
american_scientific_journal-3183	219	20	a	a	DET
american_scientific_journal-3183	219	21	conference	conference	NOUN
american_scientific_journal-3183	219	22	organized	organize	VERB
american_scientific_journal-3183	219	23	by	by	ADP
american_scientific_journal-3183	219	24	the	the	DET
american_scientific_journal-3183	219	25	egyption	egyption	PROPN
american_scientific_journal-3183	219	26	banking	banking	PROPN
american_scientific_journal-3183	219	27	institute	institute	PROPN
american_scientific_journal-3183	219	28	,	,	PUNCT
american_scientific_journal-3183	219	29	gairo	gairo	INTJ
american_scientific_journal-3183	219	30	,	,	PUNCT
american_scientific_journal-3183	219	31	2007	2007	NUM
american_scientific_journal-3183	219	32	,	,	PUNCT
american_scientific_journal-3183	219	33	227	227	NUM
american_scientific_journal-3183	219	34	,	,	PUNCT
american_scientific_journal-3183	219	35	pp.45	pp.45	NOUN
american_scientific_journal-3183	219	36	.	.	PUNCT
american_scientific_journal-3183	220	1	[	[	X
american_scientific_journal-3183	220	2	2]-adres	2]-adres	NUM
american_scientific_journal-3183	220	3	,	,	PUNCT
american_scientific_journal-3183	220	4	mohamed	mohamed	PROPN
american_scientific_journal-3183	220	5	.a	.a	PROPN
american_scientific_journal-3183	220	6	.	.	PUNCT
american_scientific_journal-3183	221	1	,	,	PUNCT
american_scientific_journal-3183	221	2	the	the	DET
american_scientific_journal-3183	221	3	impact	impact	NOUN
american_scientific_journal-3183	221	4	of	of	ADP
american_scientific_journal-3183	221	5	corporate	corporate	ADJ
american_scientific_journal-3183	221	6	governance	governance	NOUN
american_scientific_journal-3183	221	7	on	on	ADP
american_scientific_journal-3183	221	8	the	the	DET
american_scientific_journal-3183	221	9	degree	degree	NOUN
american_scientific_journal-3183	221	10	of	of	ADP
american_scientific_journal-3183	221	11	disclosure	disclosure	NOUN
american_scientific_journal-3183	221	12	in	in	ADP
american_scientific_journal-3183	221	13	the	the	DET
american_scientific_journal-3183	221	14	statement	statement	NOUN
american_scientific_journal-3183	221	15	and	and	CCONJ
american_scientific_journal-3183	221	16	the	the	DET
american_scientific_journal-3183	221	17	quality	quality	NOUN
american_scientific_journal-3183	221	18	of	of	ADP
american_scientific_journal-3183	221	19	accounting	accounting	NOUN
american_scientific_journal-3183	221	20	information	information	NOUN
american_scientific_journal-3183	221	21	,	,	PUNCT
american_scientific_journal-3183	221	22	khartoum	khartoum	PROPN
american_scientific_journal-3183	221	23	,	,	PUNCT
american_scientific_journal-3183	221	24	phd	phd	NOUN
american_scientific_journal-3183	221	25	thesis	thesis	NOUN
american_scientific_journal-3183	221	26	,	,	PUNCT
american_scientific_journal-3183	221	27	university	university	PROPN
american_scientific_journal-3183	221	28	of	of	ADP
american_scientific_journal-3183	221	29	sudan	sudan	PROPN
american_scientific_journal-3183	221	30	of	of	ADP
american_scientific_journal-3183	221	31	science	science	NOUN
american_scientific_journal-3183	221	32	and	and	CCONJ
american_scientific_journal-3183	221	33	technology	technology	NOUN
american_scientific_journal-3183	221	34	,	,	PUNCT
american_scientific_journal-3183	221	35	2010	2010	NUM
american_scientific_journal-3183	221	36	,	,	PUNCT
american_scientific_journal-3183	221	37	pp47	pp47	PROPN
american_scientific_journal-3183	221	38	.	.	PUNCT
american_scientific_journal-3183	222	1	[	[	X
american_scientific_journal-3183	222	2	3]-al	3]-al	NUM
american_scientific_journal-3183	222	3	hadi	hadi	NOUN
american_scientific_journal-3183	222	4	alrasheed	alrasheed	NOUN
american_scientific_journal-3183	222	5	,	,	PUNCT
american_scientific_journal-3183	222	6	the	the	DET
american_scientific_journal-3183	222	7	role	role	NOUN
american_scientific_journal-3183	222	8	of	of	ADP
american_scientific_journal-3183	222	9	corporate	corporate	ADJ
american_scientific_journal-3183	222	10	governance	governance	NOUN
american_scientific_journal-3183	222	11	in	in	ADP
american_scientific_journal-3183	222	12	enhancing	enhance	VERB
american_scientific_journal-3183	222	13	the	the	DET
american_scientific_journal-3183	222	14	confidence	confidence	NOUN
american_scientific_journal-3183	222	15	of	of	ADP
american_scientific_journal-3183	222	16	users	user	NOUN
american_scientific_journal-3183	222	17	of	of	ADP
american_scientific_journal-3183	222	18	the	the	DET
american_scientific_journal-3183	222	19	financial	financial	ADJ
american_scientific_journal-3183	222	20	statement	statement	NOUN
american_scientific_journal-3183	222	21	,	,	PUNCT
american_scientific_journal-3183	222	22	master	master	NOUN
american_scientific_journal-3183	222	23	thesis	thesis	NOUN
american_scientific_journal-3183	222	24	,	,	PUNCT
american_scientific_journal-3183	222	25	university	university	NOUN
american_scientific_journal-3183	222	26	of	of	ADP
american_scientific_journal-3183	222	27	sudan	sudan	PROPN
american_scientific_journal-3183	222	28	of	of	ADP
american_scientific_journal-3183	222	29	science	science	NOUN
american_scientific_journal-3183	222	30	and	and	CCONJ
american_scientific_journal-3183	222	31	technologe	technologe	NOUN
american_scientific_journal-3183	222	32	,	,	PUNCT
american_scientific_journal-3183	222	33	2009,pp.12	2009,pp.12	NUM
american_scientific_journal-3183	222	34	.	.	PUNCT
american_scientific_journal-3183	223	1	[	[	X
american_scientific_journal-3183	223	2	4]-alshabi	4]-alshabi	NUM
american_scientific_journal-3183	223	3	,	,	PUNCT
american_scientific_journal-3183	223	4	ilham	ilham	NOUN
american_scientific_journal-3183	223	5	,	,	PUNCT
american_scientific_journal-3183	223	6	the	the	DET
american_scientific_journal-3183	223	7	role	role	NOUN
american_scientific_journal-3183	223	8	of	of	ADP
american_scientific_journal-3183	223	9	audit	audit	NOUN
american_scientific_journal-3183	223	10	committees	committee	NOUN
american_scientific_journal-3183	223	11	in	in	ADP
american_scientific_journal-3183	223	12	activating	activate	VERB
american_scientific_journal-3183	223	13	corporate	corporate	ADJ
american_scientific_journal-3183	223	14	governance	governance	NOUN
american_scientific_journal-3183	223	15	,	,	PUNCT
american_scientific_journal-3183	223	16	fourth	fourth	ADJ
american_scientific_journal-3183	223	17	scientific	scientific	ADJ
american_scientific_journal-3183	223	18	conference	conference	NOUN
american_scientific_journal-3183	223	19	,	,	PUNCT
american_scientific_journal-3183	223	20	ain	ain	PROPN
american_scientific_journal-3183	223	21	shams	shams	PROPN
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american_scientific_journal-3183	223	23	,	,	PUNCT
american_scientific_journal-3183	223	24	commerce	commerce	NOUN
american_scientific_journal-3183	223	25	college,2008,pp.11	college,2008,pp.11	PROPN
american_scientific_journal-3183	223	26	.	.	PUNCT
american_scientific_journal-3183	224	1	[	[	X
american_scientific_journal-3183	224	2	5]-alsakka	5]-alsakka	NUM
american_scientific_journal-3183	224	3	ahmed	ahme	VERB
american_scientific_journal-3183	224	4	&	&	CCONJ
american_scientific_journal-3183	224	5	alkhair	alkhair	PROPN
american_scientific_journal-3183	224	6	mdather	mdather	NOUN
american_scientific_journal-3183	224	7	,	,	PUNCT
american_scientific_journal-3183	224	8	(	(	PUNCT
american_scientific_journal-3183	224	9	2008	2008	NUM
american_scientific_journal-3183	224	10	)	)	PUNCT
american_scientific_journal-3183	224	11	,	,	PUNCT
american_scientific_journal-3183	224	12	contemporary	contemporary	ADJ
american_scientific_journal-3183	224	13	problems	problem	NOUN
american_scientific_journal-3183	224	14	in	in	ADP
american_scientific_journal-3183	224	15	review	review	NOUN
american_scientific_journal-3183	224	16	,	,	PUNCT
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american_scientific_journal-3183	224	18	.	.	PUNCT
american_scientific_journal-3183	225	1	[	[	X
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american_scientific_journal-3183	225	3	,	,	PUNCT
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american_scientific_journal-3183	225	5	.	.	PUNCT
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american_scientific_journal-3183	225	7	,	,	PUNCT
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american_scientific_journal-3183	225	9	of	of	ADP
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american_scientific_journal-3183	225	13	and	and	CCONJ
american_scientific_journal-3183	225	14	its	its	PRON
american_scientific_journal-3183	225	15	causes	cause	NOUN
american_scientific_journal-3183	225	16	,	,	PUNCT
american_scientific_journal-3183	225	17	article	article	NOUN
american_scientific_journal-3183	225	18	,	,	PUNCT
american_scientific_journal-3183	225	19	journal	journal	NOUN
american_scientific_journal-3183	225	20	of	of	ADP
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american_scientific_journal-3183	225	22	,	,	PUNCT
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american_scientific_journal-3183	225	25	of	of	ADP
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american_scientific_journal-3183	225	27	sciences	sciences	PROPN
american_scientific_journal-3183	225	28	,	,	PUNCT
american_scientific_journal-3183	225	29	vi	vi	PROPN
american_scientific_journal-3183	225	30	(	(	PUNCT
american_scientific_journal-3183	225	31	11),2003,pp.11	11),2003,pp.11	NUM
american_scientific_journal-3183	225	32	.	.	PUNCT
american_scientific_journal-3183	226	1	[	[	X
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american_scientific_journal-3183	226	3	,	,	PUNCT
american_scientific_journal-3183	226	4	ahmed	ahme	VERB
american_scientific_journal-3183	226	5	,	,	PUNCT
american_scientific_journal-3183	226	6	audit	audit	NOUN
american_scientific_journal-3183	226	7	between	between	ADP
american_scientific_journal-3183	226	8	theory	theory	NOUN
american_scientific_journal-3183	226	9	and	and	CCONJ
american_scientific_journal-3183	226	10	practice	practice	NOUN
american_scientific_journal-3183	226	11	,	,	PUNCT
american_scientific_journal-3183	226	12	university	university	NOUN
american_scientific_journal-3183	226	13	house	house	NOUN
american_scientific_journal-3183	226	14	publish	publish	VERB
american_scientific_journal-3183	226	15	,	,	PUNCT
american_scientific_journal-3183	226	16	egypt,2006	egypt,2006	PROPN
american_scientific_journal-3183	226	17	,	,	PUNCT
american_scientific_journal-3183	226	18	55	55	NUM
american_scientific_journal-3183	226	19	.	.	PUNCT
american_scientific_journal-3183	227	1	[	[	X
american_scientific_journal-3183	227	2	8]-bu	8]-bu	NUM
american_scientific_journal-3183	227	3	arar	arar	NOUN
american_scientific_journal-3183	227	4	,	,	PUNCT
american_scientific_journal-3183	227	5	ahmed	ahme	VERB
american_scientific_journal-3183	227	6	,	,	PUNCT
american_scientific_journal-3183	227	7	external	external	ADJ
american_scientific_journal-3183	227	8	audit	audit	NOUN
american_scientific_journal-3183	227	9	as	as	ADP
american_scientific_journal-3183	227	10	a	a	DET
american_scientific_journal-3183	227	11	mechanism	mechanism	NOUN
american_scientific_journal-3183	227	12	for	for	ADP
american_scientific_journal-3183	227	13	implementing	implement	VERB
american_scientific_journal-3183	227	14	corporate	corporate	ADJ
american_scientific_journal-3183	227	15	governance	governance	NOUN
american_scientific_journal-3183	227	16	,	,	PUNCT
american_scientific_journal-3183	227	17	master	master	NOUN
american_scientific_journal-3183	227	18	thesis	thesis	NOUN
american_scientific_journal-3183	227	19	,	,	PUNCT
american_scientific_journal-3183	227	20	university	university	NOUN
american_scientific_journal-3183	227	21	of	of	ADP
american_scientific_journal-3183	227	22	chlef	chlef	PROPN
american_scientific_journal-3183	227	23	,	,	PUNCT
american_scientific_journal-3183	227	24	2008,pp	2008,pp	PROPN
american_scientific_journal-3183	227	25	55	55	NUM
american_scientific_journal-3183	227	26	.	.	PUNCT
american_scientific_journal-3183	228	1	[	[	X
american_scientific_journal-3183	228	2	9]-dahmash	9]-dahmash	NUM
american_scientific_journal-3183	228	3	,	,	PUNCT
american_scientific_journal-3183	228	4	naim	naim	NOUN
american_scientific_journal-3183	228	5	,	,	PUNCT
american_scientific_journal-3183	228	6	corporate	corporate	ADJ
american_scientific_journal-3183	228	7	governance	governance	NOUN
american_scientific_journal-3183	228	8	and	and	CCONJ
american_scientific_journal-3183	228	9	its	its	PRON
american_scientific_journal-3183	228	10	relationship	relationship	NOUN
american_scientific_journal-3183	228	11	to	to	ADP
american_scientific_journal-3183	228	12	auditing	auditing	NOUN
american_scientific_journal-3183	228	13	and	and	CCONJ
american_scientific_journal-3183	228	14	the	the	DET
american_scientific_journal-3183	228	15	accounting	accounting	NOUN
american_scientific_journal-3183	228	16	profession	profession	NOUN
american_scientific_journal-3183	228	17	,	,	PUNCT
american_scientific_journal-3183	228	18	the	the	DET
american_scientific_journal-3183	228	19	fifth	fifth	ADJ
american_scientific_journal-3183	228	20	scientific	scientific	ADJ
american_scientific_journal-3183	228	21	conference	conference	NOUN
american_scientific_journal-3183	228	22	,	,	PUNCT
american_scientific_journal-3183	228	23	jordan	jordan	PROPN
american_scientific_journal-3183	228	24	,	,	PUNCT
american_scientific_journal-3183	228	25	2003,pp.24	2003,pp.24	NUM
american_scientific_journal-3183	228	26	.	.	PUNCT
american_scientific_journal-3183	229	1	[	[	X
american_scientific_journal-3183	229	2	10]-ghali	10]-ghali	NUM
american_scientific_journal-3183	229	3	george	george	NOUN
american_scientific_journal-3183	229	4	,	,	PUNCT
american_scientific_journal-3183	229	5	developing	develop	VERB
american_scientific_journal-3183	229	6	the	the	DET
american_scientific_journal-3183	229	7	auditing	auditing	NOUN
american_scientific_journal-3183	229	8	profession	profession	NOUN
american_scientific_journal-3183	229	9	to	to	PART
american_scientific_journal-3183	229	10	address	address	VERB
american_scientific_journal-3183	229	11	contemporary	contemporary	ADJ
american_scientific_journal-3183	229	12	and	and	CCONJ
american_scientific_journal-3183	229	13	the	the	DET
american_scientific_journal-3183	229	14	challenges	challenge	NOUN
american_scientific_journal-3183	229	15	of	of	ADP
american_scientific_journal-3183	229	16	the	the	DET
american_scientific_journal-3183	229	17	third	third	ADJ
american_scientific_journal-3183	229	18	millennium	millennium	NOUN
american_scientific_journal-3183	229	19	,	,	PUNCT
american_scientific_journal-3183	229	20	university	university	NOUN
american_scientific_journal-3183	229	21	house	house	NOUN
american_scientific_journal-3183	229	22	for	for	ADP
american_scientific_journal-3183	229	23	publishing	publishing	NOUN
american_scientific_journal-3183	229	24	,	,	PUNCT
american_scientific_journal-3183	229	25	egypt,2011,pp.8	egypt,2011,pp.8	PROPN
american_scientific_journal-3183	229	26	.	.	PUNCT
american_scientific_journal-3183	230	1	american	american	PROPN
american_scientific_journal-3183	230	2	scientific	scientific	PROPN
american_scientific_journal-3183	230	3	research	research	PROPN
american_scientific_journal-3183	230	4	journal	journal	NOUN
american_scientific_journal-3183	230	5	for	for	ADP
american_scientific_journal-3183	230	6	engineering	engineering	NOUN
american_scientific_journal-3183	230	7	,	,	PUNCT
american_scientific_journal-3183	230	8	technology	technology	NOUN
american_scientific_journal-3183	230	9	,	,	PUNCT
american_scientific_journal-3183	230	10	and	and	CCONJ
american_scientific_journal-3183	230	11	sciences	science	NOUN
american_scientific_journal-3183	230	12	(	(	PUNCT
american_scientific_journal-3183	230	13	asrjets	asrjet	NOUN
american_scientific_journal-3183	230	14	)	)	PUNCT
american_scientific_journal-3183	230	15	(	(	PUNCT
american_scientific_journal-3183	230	16	2017	2017	NUM
american_scientific_journal-3183	230	17	)	)	PUNCT
american_scientific_journal-3183	230	18	volume	volume	NOUN
american_scientific_journal-3183	230	19	33	33	NUM
american_scientific_journal-3183	230	20	,	,	PUNCT
american_scientific_journal-3183	230	21	no	no	DET
american_scientific_journal-3183	230	22	1	1	NUM
american_scientific_journal-3183	230	23	,	,	PUNCT
american_scientific_journal-3183	230	24	pp	pp	ADV
american_scientific_journal-3183	230	25	305	305	NUM
american_scientific_journal-3183	230	26	-	-	SYM
american_scientific_journal-3183	230	27	327	327	NUM
american_scientific_journal-3183	230	28	327	327	NUM
american_scientific_journal-3183	231	1	[	[	X
american_scientific_journal-3183	231	2	11]-habboush	11]-habboush	NUM
american_scientific_journal-3183	231	3	mohamed	mohamed	PROPN
american_scientific_journal-3183	231	4	.g	.g	PROPN
american_scientific_journal-3183	231	5	,	,	PUNCT
american_scientific_journal-3183	231	6	the	the	DET
american_scientific_journal-3183	231	7	extent	extent	NOUN
american_scientific_journal-3183	231	8	of	of	ADP
american_scientific_journal-3183	231	9	the	the	DET
american_scientific_journal-3183	231	10	commitment	commitment	NOUN
american_scientific_journal-3183	231	11	phalestinian	phalestinian	NOUN
american_scientific_journal-3183	231	12	companies	company	NOUN
american_scientific_journal-3183	231	13	to	to	ADP
american_scientific_journal-3183	231	14	rules	rule	NOUN
american_scientific_journal-3183	231	15	of	of	ADP
american_scientific_journal-3183	231	16	governance	governance	NOUN
american_scientific_journal-3183	231	17	,	,	PUNCT
american_scientific_journal-3183	231	18	master	master	NOUN
american_scientific_journal-3183	231	19	thesis	thesis	NOUN
american_scientific_journal-3183	231	20	,	,	PUNCT
american_scientific_journal-3183	231	21	university	university	NOUN
american_scientific_journal-3183	231	22	of	of	ADP
american_scientific_journal-3183	231	23	gaza,2007,pp.67	gaza,2007,pp.67	NOUN
american_scientific_journal-3183	231	24	.	.	PUNCT
american_scientific_journal-3183	232	1	[	[	X
american_scientific_journal-3183	232	2	12]-ibrahim	12]-ibrahim	NUM
american_scientific_journal-3183	232	3	alesawi	alesawi	NOUN
american_scientific_journal-3183	232	4	,	,	PUNCT
american_scientific_journal-3183	232	5	development	development	NOUN
american_scientific_journal-3183	232	6	in	in	ADP
american_scientific_journal-3183	232	7	a	a	DET
american_scientific_journal-3183	232	8	changing	change	VERB
american_scientific_journal-3183	232	9	word	word	NOUN
american_scientific_journal-3183	232	10	,	,	PUNCT
american_scientific_journal-3183	232	11	astudy	astudy	VERB
american_scientific_journal-3183	232	12	in	in	ADP
american_scientific_journal-3183	232	13	the	the	DET
american_scientific_journal-3183	232	14	concp	concp	NOUN
american_scientific_journal-3183	232	15	of	of	ADP
american_scientific_journal-3183	232	16	development	development	NOUN
american_scientific_journal-3183	232	17	and	and	CCONJ
american_scientific_journal-3183	232	18	its	its	PRON
american_scientific_journal-3183	232	19	indicators	indicator	NOUN
american_scientific_journal-3183	232	20	,	,	PUNCT
american_scientific_journal-3183	232	21	cairo	cairo	PROPN
american_scientific_journal-3183	232	22	,	,	PUNCT
american_scientific_journal-3183	232	23	dar	dar	PROPN
american_scientific_journal-3183	232	24	alsharouk	alsharouk	PROPN
american_scientific_journal-3183	232	25	publishing	publishing	NOUN
american_scientific_journal-3183	232	26	,	,	PUNCT
american_scientific_journal-3183	232	27	2003,pp.30	2003,pp.30	NUM
american_scientific_journal-3183	232	28	.	.	PUNCT
american_scientific_journal-3183	233	1	[	[	X
american_scientific_journal-3183	233	2	13]-issa	13]-issa	NUM
american_scientific_journal-3183	233	3	,	,	PUNCT
american_scientific_journal-3183	233	4	samir.k	samir.k	AUX
american_scientific_journal-3183	233	5	,	,	PUNCT
american_scientific_journal-3183	233	6	specific	specific	ADJ
american_scientific_journal-3183	233	7	factors	factor	NOUN
american_scientific_journal-3183	233	8	for	for	ADP
american_scientific_journal-3183	233	9	the	the	DET
american_scientific_journal-3183	233	10	quality	quality	NOUN
american_scientific_journal-3183	233	11	of	of	ADP
american_scientific_journal-3183	233	12	internal	internal	ADJ
american_scientific_journal-3183	233	13	audit	audit	NOUN
american_scientific_journal-3183	233	14	function	function	NOUN
american_scientific_journal-3183	233	15	in	in	ADP
american_scientific_journal-3183	233	16	improving	improve	VERB
american_scientific_journal-3183	233	17	the	the	DET
american_scientific_journal-3183	233	18	quality	quality	NOUN
american_scientific_journal-3183	233	19	of	of	ADP
american_scientific_journal-3183	233	20	corporate	corporate	ADJ
american_scientific_journal-3183	233	21	governance	governance	NOUN
american_scientific_journal-3183	233	22	,	,	PUNCT
american_scientific_journal-3183	233	23	article	article	NOUN
american_scientific_journal-3183	233	24	,	,	PUNCT
american_scientific_journal-3183	233	25	journal	journal	NOUN
american_scientific_journal-3183	233	26	of	of	ADP
american_scientific_journal-3183	233	27	the	the	DET
american_scientific_journal-3183	233	28	faculty	faculty	NOUN
american_scientific_journal-3183	233	29	of	of	ADP
american_scientific_journal-3183	233	30	commerce	commerce	NOUN
american_scientific_journal-3183	233	31	for	for	ADP
american_scientific_journal-3183	233	32	scientific	scientific	ADJ
american_scientific_journal-3183	233	33	research	research	NOUN
american_scientific_journal-3183	233	34	,	,	PUNCT
american_scientific_journal-3183	233	35	ascandria	ascandria	PROPN
american_scientific_journal-3183	233	36	university	university	PROPN
american_scientific_journal-3183	233	37	,	,	PUNCT
american_scientific_journal-3183	233	38	vi(1),2008,pp78	vi(1),2008,pp78	NOUN
american_scientific_journal-3183	233	39	.	.	PUNCT
american_scientific_journal-3183	234	1	[	[	X
american_scientific_journal-3183	234	2	14]-jerboa	14]-jerboa	NUM
american_scientific_journal-3183	234	3	,	,	PUNCT
american_scientific_journal-3183	234	4	youssef.m	youssef.m	NUM
american_scientific_journal-3183	234	5	,	,	PUNCT
american_scientific_journal-3183	234	6	the	the	DET
american_scientific_journal-3183	234	7	expectations	expectation	NOUN
american_scientific_journal-3183	234	8	gap	gap	NOUN
american_scientific_journal-3183	234	9	between	between	ADP
american_scientific_journal-3183	234	10	the	the	DET
american_scientific_journal-3183	234	11	financial	financial	ADJ
american_scientific_journal-3183	234	12	community	community	NOUN
american_scientific_journal-3183	234	13	and	and	CCONJ
american_scientific_journal-3183	234	14	the	the	DET
american_scientific_journal-3183	234	15	external	external	ADJ
american_scientific_journal-3183	234	16	auditor	auditor	NOUN
american_scientific_journal-3183	234	17	,	,	PUNCT
american_scientific_journal-3183	234	18	journal	journal	NOUN
american_scientific_journal-3183	234	19	of	of	ADP
american_scientific_journal-3183	234	20	the	the	DET
american_scientific_journal-3183	234	21	islamic	islamic	PROPN
american_scientific_journal-3183	234	22	university	university	PROPN
american_scientific_journal-3183	234	23	,	,	PUNCT
american_scientific_journal-3183	234	24	vi.2,2004,pp66	vi.2,2004,pp66	PROPN
american_scientific_journal-3183	234	25	.	.	PUNCT
american_scientific_journal-3183	235	1	[	[	X
american_scientific_journal-3183	235	2	15]-mohammed	15]-mohammed	NUM
american_scientific_journal-3183	235	3	,	,	PUNCT
american_scientific_journal-3183	235	4	amal.i	amal.i	PROPN
american_scientific_journal-3183	235	5	,	,	PUNCT
american_scientific_journal-3183	235	6	the	the	DET
american_scientific_journal-3183	235	7	role	role	NOUN
american_scientific_journal-3183	235	8	of	of	ADP
american_scientific_journal-3183	235	9	internal	internal	ADJ
american_scientific_journal-3183	235	10	audit	audit	NOUN
american_scientific_journal-3183	235	11	in	in	ADP
american_scientific_journal-3183	235	12	supporting	support	VERB
american_scientific_journal-3183	235	13	the	the	DET
american_scientific_journal-3183	235	14	effectiveness	effectiveness	NOUN
american_scientific_journal-3183	235	15	of	of	ADP
american_scientific_journal-3183	235	16	corporate	corporate	ADJ
american_scientific_journal-3183	235	17	governance	governance	NOUN
american_scientific_journal-3183	235	18	,	,	PUNCT
american_scientific_journal-3183	235	19	journal	journal	NOUN
american_scientific_journal-3183	235	20	of	of	ADP
american_scientific_journal-3183	235	21	studies	study	NOUN
american_scientific_journal-3183	235	22	and	and	CCONJ
american_scientific_journal-3183	235	23	business	business	NOUN
american_scientific_journal-3183	235	24	research	research	NOUN
american_scientific_journal-3183	235	25	faculty	faculty	NOUN
american_scientific_journal-3183	235	26	of	of	ADP
american_scientific_journal-3183	235	27	commerce	commerce	PROPN
american_scientific_journal-3183	235	28	,	,	PUNCT
american_scientific_journal-3183	235	29	banha	banha	VERB
american_scientific_journal-3183	235	30	university	university	NOUN
american_scientific_journal-3183	235	31	,	,	PUNCT
american_scientific_journal-3183	235	32	vi.2,2005,pp343	vi.2,2005,pp343	NOUN
american_scientific_journal-3183	235	33	.	.	PUNCT
american_scientific_journal-3183	236	1	[	[	X
american_scientific_journal-3183	236	2	16]-massoud	16]-massoud	NUM
american_scientific_journal-3183	236	3	siddiqui	siddiqui	NOUN
american_scientific_journal-3183	236	4	,	,	PUNCT
american_scientific_journal-3183	236	5	towards	towards	ADP
american_scientific_journal-3183	236	6	on	on	ADP
american_scientific_journal-3183	236	7	integrated	integrate	VERB
american_scientific_journal-3183	236	8	framework	framework	NOUN
american_scientific_journal-3183	236	9	for	for	ADP
american_scientific_journal-3183	236	10	financial	financial	ADJ
american_scientific_journal-3183	236	11	review	review	NOUN
american_scientific_journal-3183	236	12	in	in	ADP
american_scientific_journal-3183	236	13	algeria	algeria	PROPN
american_scientific_journal-3183	236	14	,	,	PUNCT
american_scientific_journal-3183	236	15	phd	phd	NOUN
american_scientific_journal-3183	236	16	thesis	thesis	NOUN
american_scientific_journal-3183	236	17	,	,	PUNCT
american_scientific_journal-3183	236	18	algeria	algeria	PROPN
american_scientific_journal-3183	236	19	university,2004,pp75	university,2004,pp75	PROPN
american_scientific_journal-3183	236	20	.	.	PUNCT
american_scientific_journal-3183	237	1	[	[	X
american_scientific_journal-3183	237	2	17]-porter	17]-porter	NUM
american_scientific_journal-3183	237	3	,	,	PUNCT
american_scientific_journal-3183	237	4	b	b	PROPN
american_scientific_journal-3183	237	5	&	&	CCONJ
american_scientific_journal-3183	237	6	gowthorpe	gowthorpe	PROPN
american_scientific_journal-3183	237	7	,	,	PUNCT
american_scientific_journal-3183	237	8	g	g	NOUN
american_scientific_journal-3183	237	9	,	,	PUNCT
american_scientific_journal-3183	237	10	audit	audit	NOUN
american_scientific_journal-3183	237	11	expectation	expectation	NOUN
american_scientific_journal-3183	237	12	performance	performance	NOUN
american_scientific_journal-3183	237	13	gap	gap	NOUN
american_scientific_journal-3183	237	14	in	in	ADP
american_scientific_journal-3183	237	15	the	the	DET
american_scientific_journal-3183	237	16	united	united	PROPN
american_scientific_journal-3183	237	17	kigdom	kigdom	PROPN
american_scientific_journal-3183	237	18	in	in	ADP
american_scientific_journal-3183	237	19	1999	1999	NUM
american_scientific_journal-3183	237	20	and	and	CCONJ
american_scientific_journal-3183	237	21	comparison	comparison	NOUN
american_scientific_journal-3183	237	22	wihe	wihe	NOUN
american_scientific_journal-3183	237	23	the	the	DET
american_scientific_journal-3183	237	24	gap	gap	NOUN
american_scientific_journal-3183	237	25	in	in	ADP
american_scientific_journal-3183	237	26	new	new	PROPN
american_scientific_journal-3183	237	27	zealand	zealand	PROPN
american_scientific_journal-3183	237	28	in	in	ADP
american_scientific_journal-3183	237	29	1989	1989	NUM
american_scientific_journal-3183	237	30	and	and	CCONJ
american_scientific_journal-3183	237	31	1999	1999	NUM
american_scientific_journal-3183	237	32	,	,	PUNCT
american_scientific_journal-3183	237	33	to	to	PART
american_scientific_journal-3183	237	34	be	be	AUX
american_scientific_journal-3183	237	35	published	publish	VERB
american_scientific_journal-3183	237	36	by	by	ADP
american_scientific_journal-3183	237	37	the	the	DET
american_scientific_journal-3183	237	38	institute	institute	PROPN
american_scientific_journal-3183	237	39	of	of	ADP
american_scientific_journal-3183	237	40	chartered	chartered	PROPN
american_scientific_journal-3183	237	41	accountants	accountant	NOUN
american_scientific_journal-3183	237	42	of	of	ADP
american_scientific_journal-3183	237	43	scotland,2003,pp46	scotland,2003,pp46	PROPN
american_scientific_journal-3183	237	44	.	.	PUNCT
american_scientific_journal-3183	237	45	.	.	PUNCT
american_scientific_journal-3183	238	1	[	[	X
american_scientific_journal-3183	238	2	18]-sikk	18]-sikk	NUM
american_scientific_journal-3183	238	3	et	et	NOUN
american_scientific_journal-3183	238	4	al	al	PROPN
american_scientific_journal-3183	238	5	.	.	PUNCT
american_scientific_journal-3183	239	1	,	,	PUNCT
american_scientific_journal-3183	239	2	the	the	DET
american_scientific_journal-3183	239	3	impossibility	impossibility	NOUN
american_scientific_journal-3183	239	4	of	of	ADP
american_scientific_journal-3183	239	5	the	the	DET
american_scientific_journal-3183	239	6	expectation	expectation	NOUN
american_scientific_journal-3183	239	7	gap	gap	NOUN
american_scientific_journal-3183	239	8	:	:	PUNCT
american_scientific_journal-3183	239	9	some	some	DET
american_scientific_journal-3183	239	10	theory	theory	NOUN
american_scientific_journal-3183	239	11	and	and	CCONJ
american_scientific_journal-3183	239	12	evidence	evidence	NOUN
american_scientific_journal-3183	239	13	,	,	PUNCT
american_scientific_journal-3183	239	14	critical	critical	ADJ
american_scientific_journal-3183	239	15	perspectives	perspective	NOUN
american_scientific_journal-3183	239	16	on	on	ADP
american_scientific_journal-3183	239	17	accounting	accounting	NOUN
american_scientific_journal-3183	239	18	,	,	PUNCT
american_scientific_journal-3183	239	19	vo1.9.,1998	vo1.9.,1998	X
american_scientific_journal-3183	239	20	,	,	PUNCT
american_scientific_journal-3183	239	21	pp.300	pp.300	PROPN
american_scientific_journal-3183	239	22	.	.	PUNCT
american_scientific_journal-3183	240	1	[	[	X
american_scientific_journal-3183	240	2	19]salah	19]salah	NUM
american_scientific_journal-3183	240	3	muhammad	muhammad	NOUN
american_scientific_journal-3183	240	4	,	,	PUNCT
american_scientific_journal-3183	240	5	use	use	NOUN
american_scientific_journal-3183	240	6	of	of	ADP
american_scientific_journal-3183	240	7	risk	risk	NOUN
american_scientific_journal-3183	240	8	management	management	NOUN
american_scientific_journal-3183	240	9	and	and	CCONJ
american_scientific_journal-3183	240	10	risk	risk	NOUN
american_scientific_journal-3183	240	11	management	management	NOUN
american_scientific_journal-3183	240	12	tools	tool	NOUN
american_scientific_journal-3183	240	13	to	to	PART
american_scientific_journal-3183	240	14	serve	serve	VERB
american_scientific_journal-3183	240	15	corporate	corporate	ADJ
american_scientific_journal-3183	240	16	governance	governance	NOUN
american_scientific_journal-3183	240	17	,	,	PUNCT
american_scientific_journal-3183	240	18	conference	conference	NOUN
american_scientific_journal-3183	240	19	of	of	ADP
american_scientific_journal-3183	240	20	the	the	DET
american_scientific_journal-3183	240	21	arab	arab	ADJ
american_scientific_journal-3183	240	22	organization	organization	NOUN
american_scientific_journal-3183	240	23	for	for	ADP
american_scientific_journal-3183	240	24	administrative	administrative	ADJ
american_scientific_journal-3183	240	25	development	development	NOUN
american_scientific_journal-3183	240	26	,	,	PUNCT
american_scientific_journal-3183	240	27	2005,pp.66	2005,pp.66	NUM
american_scientific_journal-3183	240	28	.	.	PUNCT
american_scientific_journal-3183	241	1	[	[	X
american_scientific_journal-3183	241	2	20]salman	20]salman	NUM
american_scientific_journal-3183	241	3	,	,	PUNCT
american_scientific_journal-3183	241	4	mohammed	mohammed	PROPN
american_scientific_journal-3183	241	5	,	,	PUNCT
american_scientific_journal-3183	241	6	coporate	coporate	NOUN
american_scientific_journal-3183	241	7	governance	governance	NOUN
american_scientific_journal-3183	241	8	and	and	CCONJ
american_scientific_journal-3183	241	9	the	the	DET
american_scientific_journal-3183	241	10	treatment	treatment	NOUN
american_scientific_journal-3183	241	11	of	of	ADP
american_scientific_journal-3183	241	12	financial	financial	ADJ
american_scientific_journal-3183	241	13	and	and	CCONJ
american_scientific_journal-3183	241	14	administrative	administrative	ADJ
american_scientific_journal-3183	241	15	corruption	corruption	NOUN
american_scientific_journal-3183	241	16	,	,	PUNCT
american_scientific_journal-3183	241	17	alaskndria	alaskndria	NOUN
american_scientific_journal-3183	241	18	,	,	PUNCT
american_scientific_journal-3183	241	19	university	university	NOUN
american_scientific_journal-3183	241	20	,	,	PUNCT
american_scientific_journal-3183	241	21	house	house	NOUN
american_scientific_journal-3183	241	22	for	for	ADP
american_scientific_journal-3183	241	23	publishing,2006,pp77	publishing,2006,pp77	PROPN
american_scientific_journal-3183	241	24	.	.	PUNCT
american_scientific_journal-3183	242	1	[	[	X
american_scientific_journal-3183	242	2	21]-sami	21]-sami	NUM
american_scientific_journal-3183	242	3	,	,	PUNCT
american_scientific_journal-3183	242	4	sobhi	sobhi	PROPN
american_scientific_journal-3183	242	5	,	,	PUNCT
american_scientific_journal-3183	242	6	the	the	DET
american_scientific_journal-3183	242	7	gab	gab	NOUN
american_scientific_journal-3183	242	8	between	between	ADP
american_scientific_journal-3183	242	9	the	the	DET
american_scientific_journal-3183	242	10	expectations	expectation	NOUN
american_scientific_journal-3183	242	11	of	of	ADP
american_scientific_journal-3183	242	12	the	the	DET
american_scientific_journal-3183	242	13	users	user	NOUN
american_scientific_journal-3183	242	14	of	of	ADP
american_scientific_journal-3183	242	15	the	the	DET
american_scientific_journal-3183	242	16	financial	financial	ADJ
american_scientific_journal-3183	242	17	statements	statement	NOUN
american_scientific_journal-3183	242	18	and	and	CCONJ
american_scientific_journal-3183	242	19	the	the	DET
american_scientific_journal-3183	242	20	nature	nature	NOUN
american_scientific_journal-3183	242	21	of	of	ADP
american_scientific_journal-3183	242	22	the	the	DET
american_scientific_journal-3183	242	23	auditors	auditor	NOUN
american_scientific_journal-3183	242	24	work	work	VERB
american_scientific_journal-3183	242	25	,	,	PUNCT
american_scientific_journal-3183	242	26	mastr	mastr	PROPN
american_scientific_journal-3183	242	27	thesis	thesis	NOUN
american_scientific_journal-3183	242	28	,	,	PUNCT
american_scientific_journal-3183	242	29	faculty	faculty	NOUN
american_scientific_journal-3183	242	30	of	of	ADP
american_scientific_journal-3183	242	31	administration	administration	NOUN
american_scientific_journal-3183	242	32	and	and	CCONJ
american_scientific_journal-3183	242	33	economic	economic	ADJ
american_scientific_journal-3183	242	34	,	,	PUNCT
american_scientific_journal-3183	242	35	king	king	PROPN
american_scientific_journal-3183	242	36	abdulaziz	abdulaziz	PROPN
american_scientific_journal-3183	242	37	university	university	PROPN
american_scientific_journal-3183	242	38	,	,	PUNCT
american_scientific_journal-3183	242	39	2003,pp.39	2003,pp.39	NUM
american_scientific_journal-3183	242	40	.	.	PUNCT
american_scientific_journal-3183	243	1	[	[	X
american_scientific_journal-3183	243	2	22]tomas	22]tomas	NUM
american_scientific_journal-3183	243	3	,	,	PUNCT
american_scientific_journal-3183	243	4	w	w	NOUN
american_scientific_journal-3183	243	5	,	,	PUNCT
american_scientific_journal-3183	243	6	&	&	CCONJ
american_scientific_journal-3183	243	7	htley.e	htley.e	PROPN
american_scientific_journal-3183	243	8	,	,	PUNCT
american_scientific_journal-3183	243	9	review	review	NOUN
american_scientific_journal-3183	243	10	between	between	ADP
american_scientific_journal-3183	243	11	theory	theory	NOUN
american_scientific_journal-3183	243	12	and	and	CCONJ
american_scientific_journal-3183	243	13	practice	practice	NOUN
american_scientific_journal-3183	243	14	,	,	PUNCT
american_scientific_journal-3183	243	15	riyadh	riyadh	PROPN
american_scientific_journal-3183	243	16	,	,	PUNCT
american_scientific_journal-3183	243	17	dar	dar	PROPN
american_scientific_journal-3183	243	18	al	al	PROPN
american_scientific_journal-3183	243	19	marikh	marikh	PROPN
american_scientific_journal-3183	243	20	publishing,2006.pp88	publishing,2006.pp88	NOUN
american_scientific_journal-3183	243	21	.	.	PUNCT
american_scientific_journal-3183	244	1	[	[	X
american_scientific_journal-3183	244	2	23]yasin	23]yasin	NUM
american_scientific_journal-3183	244	3	,	,	PUNCT
american_scientific_journal-3183	244	4	omrwa	omrwa	NOUN
american_scientific_journal-3183	244	5	,	,	PUNCT
american_scientific_journal-3183	244	6	(	(	PUNCT
american_scientific_journal-3183	244	7	2006	2006	NUM
american_scientific_journal-3183	244	8	)	)	PUNCT
american_scientific_journal-3183	244	9	,	,	PUNCT
american_scientific_journal-3183	244	10	the	the	DET
american_scientific_journal-3183	244	11	role	role	NOUN
american_scientific_journal-3183	244	12	of	of	ADP
american_scientific_journal-3183	244	13	internal	internal	ADJ
american_scientific_journal-3183	244	14	audit	audit	NOUN
american_scientific_journal-3183	244	15	in	in	ADP
american_scientific_journal-3183	244	16	activating	activate	VERB
american_scientific_journal-3183	244	17	the	the	DET
american_scientific_journal-3183	244	18	organization	organization	NOUN
american_scientific_journal-3183	244	19	of	of	ADP
american_scientific_journal-3183	244	20	corporate	corporate	ADJ
american_scientific_journal-3183	244	21	governance	governance	NOUN
american_scientific_journal-3183	244	22	,	,	PUNCT
american_scientific_journal-3183	244	23	conference	conference	NOUN
american_scientific_journal-3183	244	24	of	of	ADP
american_scientific_journal-3183	244	25	the	the	DET
american_scientific_journal-3183	244	26	arab	arab	ADJ
american_scientific_journal-3183	244	27	organization	organization	NOUN
american_scientific_journal-3183	244	28	for	for	ADP
american_scientific_journal-3183	244	29	administative	administative	ADJ
american_scientific_journal-3183	244	30	development	development	NOUN
american_scientific_journal-3183	244	31	,	,	PUNCT
american_scientific_journal-3183	244	32	2006,pp.188	2006,pp.188	NUM
american_scientific_journal-3183	244	33	.	.	PUNCT