id	sid	tid	token	lemma	pos
ajeer-1057	1	1	113	113	NUM
ajeer-1057	1	2	©	©	PROPN
ajeer-1057	1	3	2019	2019	NUM
ajeer-1057	1	4	by	by	ADP
ajeer-1057	1	5	the	the	DET
ajeer-1057	1	6	authors	author	NOUN
ajeer-1057	1	7	;	;	PUNCT
ajeer-1057	1	8	licensee	licensee	PROPN
ajeer-1057	1	9	asian	asian	ADJ
ajeer-1057	1	10	online	online	PROPN
ajeer-1057	1	11	journal	journal	PROPN
ajeer-1057	1	12	publishing	publishing	PROPN
ajeer-1057	1	13	group	group	PROPN
ajeer-1057	1	14	asian	asian	PROPN
ajeer-1057	1	15	journal	journal	PROPN
ajeer-1057	1	16	of	of	ADP
ajeer-1057	1	17	economics	economic	NOUN
ajeer-1057	1	18	and	and	CCONJ
ajeer-1057	1	19	empirical	empirical	ADJ
ajeer-1057	1	20	research	research	NOUN
ajeer-1057	1	21	vol	vol	NOUN
ajeer-1057	1	22	.	.	PROPN
ajeer-1057	2	1	6	6	NUM
ajeer-1057	2	2	,	,	PUNCT
ajeer-1057	2	3	no	no	INTJ
ajeer-1057	2	4	.	.	NOUN
ajeer-1057	2	5	2	2	NUM
ajeer-1057	2	6	,	,	PUNCT
ajeer-1057	2	7	113	113	NUM
ajeer-1057	2	8	-	-	SYM
ajeer-1057	2	9	119	119	NUM
ajeer-1057	2	10	,	,	PUNCT
ajeer-1057	2	11	2019	2019	NUM
ajeer-1057	2	12	issn(e	issn(e	NOUN
ajeer-1057	2	13	)	)	PUNCT
ajeer-1057	2	14	2409	2409	NUM
ajeer-1057	2	15	-	-	SYM
ajeer-1057	2	16	2622/	2622/	NUM
ajeer-1057	2	17	issn(p	issn(p	NOUN
ajeer-1057	2	18	)	)	PUNCT
ajeer-1057	2	19	2518	2518	NUM
ajeer-1057	2	20	-	-	PUNCT
ajeer-1057	2	21	010x	010x	ADJ
ajeer-1057	2	22	doi	doi	NOUN
ajeer-1057	2	23	:	:	PUNCT
ajeer-1057	2	24	10.20448	10.20448	NUM
ajeer-1057	2	25	/	/	SYM
ajeer-1057	2	26	journal.501.2019.62.113.119	journal.501.2019.62.113.119	PROPN
ajeer-1057	2	27	©	©	PROPN
ajeer-1057	2	28	2019	2019	NUM
ajeer-1057	2	29	by	by	ADP
ajeer-1057	2	30	the	the	DET
ajeer-1057	2	31	authors	author	NOUN
ajeer-1057	2	32	;	;	PUNCT
ajeer-1057	2	33	licensee	licensee	PROPN
ajeer-1057	2	34	asian	asian	ADJ
ajeer-1057	2	35	online	online	PROPN
ajeer-1057	2	36	journal	journal	PROPN
ajeer-1057	2	37	publishing	publishing	NOUN
ajeer-1057	2	38	group	group	NOUN
ajeer-1057	2	39	impact	impact	NOUN
ajeer-1057	2	40	of	of	ADP
ajeer-1057	2	41	audit	audit	NOUN
ajeer-1057	2	42	committee	committee	NOUN
ajeer-1057	2	43	characteristics	characteristic	NOUN
ajeer-1057	2	44	on	on	ADP
ajeer-1057	2	45	voluntary	voluntary	ADJ
ajeer-1057	2	46	disclosures	disclosure	NOUN
ajeer-1057	2	47	:	:	PUNCT
ajeer-1057	2	48	evidence	evidence	NOUN
ajeer-1057	2	49	from	from	ADP
ajeer-1057	2	50	pakistan	pakistan	PROPN
ajeer-1057	2	51	rida	rida	PROPN
ajeer-1057	2	52	a.	a.	PROPN
ajeer-1057	2	53	ghaffar	ghaffar	PROPN
ajeer-1057	2	54	sheikh1	sheikh1	PROPN
ajeer-1057	2	55	abdullah2	abdullah2	CCONJ
ajeer-1057	3	1	muhammad	muhammad	PROPN
ajeer-1057	3	2	hashim	hashim	PROPN
ajeer-1057	3	3	shah3	shah3	PROPN
ajeer-1057	4	1	(	(	PUNCT
ajeer-1057	4	2			PROPN
ajeer-1057	4	3	corresponding	correspond	VERB
ajeer-1057	4	4	author	author	NOUN
ajeer-1057	4	5	)	)	PUNCT
ajeer-1057	4	6	1,2paf	1,2paf	NUM
ajeer-1057	4	7	,	,	PUNCT
ajeer-1057	4	8	karachi	karachi	PROPN
ajeer-1057	4	9	institute	institute	PROPN
ajeer-1057	4	10	of	of	ADP
ajeer-1057	4	11	economics	economic	NOUN
ajeer-1057	4	12	and	and	CCONJ
ajeer-1057	4	13	technology	technology	NOUN
ajeer-1057	4	14	,	,	PUNCT
ajeer-1057	4	15	pakistan	pakistan	PROPN
ajeer-1057	4	16	.	.	PUNCT
ajeer-1057	5	1	3southwest	3southwest	NUM
ajeer-1057	5	2	jiaotong	jiaotong	ADJ
ajeer-1057	5	3	university	university	PROPN
ajeer-1057	5	4	,	,	PUNCT
ajeer-1057	5	5	china	china	PROPN
ajeer-1057	5	6	.	.	PUNCT
ajeer-1057	6	1	abstract	abstract	ADJ
ajeer-1057	6	2	this	this	DET
ajeer-1057	6	3	paper	paper	NOUN
ajeer-1057	6	4	examines	examine	VERB
ajeer-1057	6	5	the	the	DET
ajeer-1057	6	6	effect	effect	NOUN
ajeer-1057	6	7	of	of	ADP
ajeer-1057	6	8	characteristics	characteristic	NOUN
ajeer-1057	6	9	of	of	ADP
ajeer-1057	6	10	audit	audit	NOUN
ajeer-1057	6	11	committee	committee	NOUN
ajeer-1057	6	12	on	on	ADP
ajeer-1057	6	13	voluntary	voluntary	ADJ
ajeer-1057	6	14	disclosure	disclosure	NOUN
ajeer-1057	6	15	levels	level	NOUN
ajeer-1057	6	16	.	.	PUNCT
ajeer-1057	7	1	this	this	DET
ajeer-1057	7	2	topic	topic	NOUN
ajeer-1057	7	3	has	have	AUX
ajeer-1057	7	4	been	be	AUX
ajeer-1057	7	5	given	give	VERB
ajeer-1057	7	6	much	much	ADJ
ajeer-1057	7	7	importance	importance	NOUN
ajeer-1057	7	8	by	by	ADP
ajeer-1057	7	9	the	the	DET
ajeer-1057	7	10	researchers	researcher	NOUN
ajeer-1057	7	11	,	,	PUNCT
ajeer-1057	7	12	because	because	SCONJ
ajeer-1057	7	13	independent	independent	ADJ
ajeer-1057	7	14	audit	audit	NOUN
ajeer-1057	7	15	plays	play	VERB
ajeer-1057	7	16	crucial	crucial	ADJ
ajeer-1057	7	17	role	role	NOUN
ajeer-1057	7	18	in	in	ADP
ajeer-1057	7	19	protecting	protect	VERB
ajeer-1057	7	20	minority	minority	NOUN
ajeer-1057	7	21	shareholder	shareholder	NOUN
ajeer-1057	7	22	’s	’s	PART
ajeer-1057	7	23	interest	interest	NOUN
ajeer-1057	7	24	.	.	PUNCT
ajeer-1057	8	1	the	the	DET
ajeer-1057	8	2	study	study	NOUN
ajeer-1057	8	3	uses	use	VERB
ajeer-1057	8	4	a	a	DET
ajeer-1057	8	5	sample	sample	NOUN
ajeer-1057	8	6	of	of	ADP
ajeer-1057	8	7	one	one	NUM
ajeer-1057	8	8	hundred	hundred	NUM
ajeer-1057	8	9	fifty	fifty	NUM
ajeer-1057	8	10	companies	company	NOUN
ajeer-1057	8	11	which	which	PRON
ajeer-1057	8	12	are	be	AUX
ajeer-1057	8	13	listed	list	VERB
ajeer-1057	8	14	on	on	ADP
ajeer-1057	8	15	pakistan	pakistan	PROPN
ajeer-1057	8	16	stock	stock	PROPN
ajeer-1057	8	17	exchange	exchange	PROPN
ajeer-1057	8	18	.	.	PUNCT
ajeer-1057	9	1	studying	study	VERB
ajeer-1057	9	2	this	this	DET
ajeer-1057	9	3	sample	sample	NOUN
ajeer-1057	9	4	is	be	AUX
ajeer-1057	9	5	tremendously	tremendously	ADV
ajeer-1057	9	6	important	important	ADJ
ajeer-1057	9	7	because	because	SCONJ
ajeer-1057	9	8	of	of	ADP
ajeer-1057	9	9	several	several	ADJ
ajeer-1057	9	10	reasons	reason	NOUN
ajeer-1057	9	11	.	.	PUNCT
ajeer-1057	10	1	regulatory	regulatory	ADJ
ajeer-1057	10	2	bodies	body	NOUN
ajeer-1057	10	3	of	of	ADP
ajeer-1057	10	4	pakistan	pakistan	PROPN
ajeer-1057	10	5	are	be	AUX
ajeer-1057	10	6	pushing	push	VERB
ajeer-1057	10	7	companies	company	NOUN
ajeer-1057	10	8	to	to	PART
ajeer-1057	10	9	implement	implement	VERB
ajeer-1057	10	10	the	the	DET
ajeer-1057	10	11	code	code	NOUN
ajeer-1057	10	12	of	of	ADP
ajeer-1057	10	13	corporate	corporate	ADJ
ajeer-1057	10	14	governance	governance	NOUN
ajeer-1057	10	15	.	.	PUNCT
ajeer-1057	11	1	we	we	PRON
ajeer-1057	11	2	have	have	AUX
ajeer-1057	11	3	used	use	VERB
ajeer-1057	11	4	multiple	multiple	ADJ
ajeer-1057	11	5	regression	regression	NOUN
ajeer-1057	11	6	analysis	analysis	NOUN
ajeer-1057	11	7	technique	technique	NOUN
ajeer-1057	11	8	to	to	PART
ajeer-1057	11	9	analyze	analyze	VERB
ajeer-1057	11	10	the	the	DET
ajeer-1057	11	11	effect	effect	NOUN
ajeer-1057	11	12	of	of	ADP
ajeer-1057	11	13	characteristics	characteristic	NOUN
ajeer-1057	11	14	of	of	ADP
ajeer-1057	11	15	audit	audit	NOUN
ajeer-1057	11	16	committee	committee	NOUN
ajeer-1057	11	17	on	on	ADP
ajeer-1057	11	18	voluntary	voluntary	ADJ
ajeer-1057	11	19	disclosure	disclosure	NOUN
ajeer-1057	11	20	.	.	PUNCT
ajeer-1057	12	1	the	the	DET
ajeer-1057	12	2	scores	score	NOUN
ajeer-1057	12	3	of	of	ADP
ajeer-1057	12	4	voluntary	voluntary	ADJ
ajeer-1057	12	5	disclosure	disclosure	NOUN
ajeer-1057	12	6	has	have	AUX
ajeer-1057	12	7	been	be	AUX
ajeer-1057	12	8	considered	consider	VERB
ajeer-1057	12	9	as	as	ADP
ajeer-1057	12	10	dependent	dependent	ADJ
ajeer-1057	12	11	variable	variable	NOUN
ajeer-1057	12	12	and	and	CCONJ
ajeer-1057	12	13	independence	independence	NOUN
ajeer-1057	12	14	of	of	ADP
ajeer-1057	12	15	audit	audit	NOUN
ajeer-1057	12	16	committee	committee	NOUN
ajeer-1057	12	17	,	,	PUNCT
ajeer-1057	12	18	committee	committee	NOUN
ajeer-1057	12	19	member	member	NOUN
ajeer-1057	12	20	’s	’s	PART
ajeer-1057	12	21	financial	financial	ADJ
ajeer-1057	12	22	expertise	expertise	NOUN
ajeer-1057	12	23	,	,	PUNCT
ajeer-1057	12	24	committee	committee	NOUN
ajeer-1057	12	25	meetings	meeting	NOUN
ajeer-1057	12	26	frequency	frequency	NOUN
ajeer-1057	12	27	and	and	CCONJ
ajeer-1057	12	28	committee	committee	NOUN
ajeer-1057	12	29	size	size	NOUN
ajeer-1057	12	30	were	be	AUX
ajeer-1057	12	31	used	use	VERB
ajeer-1057	12	32	as	as	ADP
ajeer-1057	12	33	independent	independent	ADJ
ajeer-1057	12	34	variables	variable	NOUN
ajeer-1057	12	35	.	.	PUNCT
ajeer-1057	13	1	a	a	DET
ajeer-1057	13	2	checklist	checklist	NOUN
ajeer-1057	13	3	of	of	ADP
ajeer-1057	13	4	64	64	NUM
ajeer-1057	13	5	discretionary	discretionary	ADJ
ajeer-1057	13	6	items	item	NOUN
ajeer-1057	13	7	was	be	AUX
ajeer-1057	13	8	adapted	adapt	VERB
ajeer-1057	13	9	to	to	PART
ajeer-1057	13	10	measure	measure	VERB
ajeer-1057	13	11	the	the	DET
ajeer-1057	13	12	voluntary	voluntary	ADJ
ajeer-1057	13	13	disclosure	disclosure	NOUN
ajeer-1057	13	14	in	in	ADV
ajeer-1057	13	15	-	-	PUNCT
ajeer-1057	13	16	lined	line	VERB
ajeer-1057	13	17	with	with	ADP
ajeer-1057	13	18	the	the	DET
ajeer-1057	13	19	existing	exist	VERB
ajeer-1057	13	20	literature	literature	NOUN
ajeer-1057	13	21	.	.	PUNCT
ajeer-1057	14	1	we	we	PRON
ajeer-1057	14	2	have	have	AUX
ajeer-1057	14	3	considered	consider	VERB
ajeer-1057	14	4	firm	firm	ADJ
ajeer-1057	14	5	’s	’s	PART
ajeer-1057	14	6	size	size	NOUN
ajeer-1057	14	7	,	,	PUNCT
ajeer-1057	14	8	its	its	PRON
ajeer-1057	14	9	profitability	profitability	NOUN
ajeer-1057	14	10	and	and	CCONJ
ajeer-1057	14	11	leverage	leverage	NOUN
ajeer-1057	14	12	as	as	ADP
ajeer-1057	14	13	control	control	NOUN
ajeer-1057	14	14	variables	variable	NOUN
ajeer-1057	14	15	.	.	PUNCT
ajeer-1057	15	1	the	the	DET
ajeer-1057	15	2	results	result	NOUN
ajeer-1057	15	3	suggest	suggest	VERB
ajeer-1057	15	4	that	that	DET
ajeer-1057	15	5	size	size	NOUN
ajeer-1057	15	6	and	and	CCONJ
ajeer-1057	15	7	independence	independence	NOUN
ajeer-1057	15	8	of	of	ADP
ajeer-1057	15	9	audit	audit	NOUN
ajeer-1057	15	10	committee	committee	NOUN
ajeer-1057	15	11	members	member	NOUN
ajeer-1057	15	12	have	have	VERB
ajeer-1057	15	13	statistically	statistically	ADV
ajeer-1057	15	14	significant	significant	ADJ
ajeer-1057	15	15	effect	effect	NOUN
ajeer-1057	15	16	on	on	ADP
ajeer-1057	15	17	voluntary	voluntary	ADJ
ajeer-1057	15	18	disclosure	disclosure	NOUN
ajeer-1057	15	19	while	while	NOUN
ajeer-1057	15	20	,	,	PUNCT
ajeer-1057	15	21	other	other	ADJ
ajeer-1057	15	22	independent	independent	ADJ
ajeer-1057	15	23	variables	variable	NOUN
ajeer-1057	15	24	do	do	AUX
ajeer-1057	15	25	not	not	PART
ajeer-1057	15	26	have	have	VERB
ajeer-1057	15	27	any	any	DET
ajeer-1057	15	28	significant	significant	ADJ
ajeer-1057	15	29	effect	effect	NOUN
ajeer-1057	15	30	.	.	PUNCT
ajeer-1057	16	1	the	the	DET
ajeer-1057	16	2	existing	exist	VERB
ajeer-1057	16	3	literature	literature	NOUN
ajeer-1057	16	4	reports	report	VERB
ajeer-1057	16	5	different	different	ADJ
ajeer-1057	16	6	findings	finding	NOUN
ajeer-1057	16	7	for	for	ADP
ajeer-1057	16	8	these	these	DET
ajeer-1057	16	9	variables	variable	NOUN
ajeer-1057	16	10	.	.	PUNCT
ajeer-1057	17	1	policy	policy	NOUN
ajeer-1057	17	2	makers	maker	NOUN
ajeer-1057	17	3	may	may	AUX
ajeer-1057	17	4	further	far	ADV
ajeer-1057	17	5	strengthen	strengthen	VERB
ajeer-1057	17	6	disclosure	disclosure	NOUN
ajeer-1057	17	7	framework	framework	NOUN
ajeer-1057	17	8	,	,	PUNCT
ajeer-1057	17	9	which	which	PRON
ajeer-1057	17	10	may	may	AUX
ajeer-1057	17	11	be	be	AUX
ajeer-1057	17	12	helpful	helpful	ADJ
ajeer-1057	17	13	in	in	ADP
ajeer-1057	17	14	meeting	meet	VERB
ajeer-1057	17	15	the	the	DET
ajeer-1057	17	16	expectation	expectation	NOUN
ajeer-1057	17	17	of	of	ADP
ajeer-1057	17	18	investors	investor	NOUN
ajeer-1057	17	19	using	use	VERB
ajeer-1057	17	20	the	the	DET
ajeer-1057	17	21	findings	finding	NOUN
ajeer-1057	17	22	of	of	ADP
ajeer-1057	17	23	this	this	DET
ajeer-1057	17	24	study	study	NOUN
ajeer-1057	17	25	.	.	PUNCT
ajeer-1057	18	1	keywords	keyword	NOUN
ajeer-1057	18	2	:	:	PUNCT
ajeer-1057	18	3	voluntary	voluntary	ADJ
ajeer-1057	18	4	disclosure	disclosure	NOUN
ajeer-1057	18	5	,	,	PUNCT
ajeer-1057	18	6	audit	audit	NOUN
ajeer-1057	18	7	committee	committee	NOUN
ajeer-1057	18	8	independence	independence	NOUN
ajeer-1057	18	9	,	,	PUNCT
ajeer-1057	18	10	shareholders	shareholder	NOUN
ajeer-1057	18	11	’	'	PUNCT
ajeer-1057	18	12	rights	right	NOUN
ajeer-1057	18	13	size	size	NOUN
ajeer-1057	18	14	of	of	ADP
ajeer-1057	18	15	audit	audit	NOUN
ajeer-1057	18	16	committee	committee	NOUN
ajeer-1057	18	17	members	member	NOUN
ajeer-1057	18	18	,	,	PUNCT
ajeer-1057	18	19	audit	audit	NOUN
ajeer-1057	18	20	committee	committee	NOUN
ajeer-1057	18	21	independence	independence	NOUN
ajeer-1057	18	22	,	,	PUNCT
ajeer-1057	18	23	listed	list	VERB
ajeer-1057	18	24	companies	company	NOUN
ajeer-1057	18	25	of	of	ADP
ajeer-1057	18	26	pakistan	pakistan	PROPN
ajeer-1057	18	27	.	.	PUNCT
ajeer-1057	19	1	jel	jel	PROPN
ajeer-1057	19	2	classification	classification	NOUN
ajeer-1057	19	3	:	:	PUNCT
ajeer-1057	19	4	m42	m42	NUM
ajeer-1057	19	5	;	;	PUNCT
ajeer-1057	20	1	m41	m41	PROPN
ajeer-1057	20	2	.	.	PUNCT
ajeer-1057	20	3	citation	citation	NOUN
ajeer-1057	20	4	|	|	PROPN
ajeer-1057	20	5	rida	rida	PROPN
ajeer-1057	20	6	a.	a.	PROPN
ajeer-1057	20	7	ghaffar	ghaffar	PROPN
ajeer-1057	20	8	sheikh	sheikh	PROPN
ajeer-1057	20	9	;	;	PUNCT
ajeer-1057	20	10	abdullah	abdullah	PROPN
ajeer-1057	20	11	;	;	PUNCT
ajeer-1057	20	12	muhammad	muhammad	PROPN
ajeer-1057	20	13	hashim	hashim	PROPN
ajeer-1057	20	14	shah	shah	PROPN
ajeer-1057	20	15	(	(	PUNCT
ajeer-1057	20	16	2019	2019	NUM
ajeer-1057	20	17	)	)	PUNCT
ajeer-1057	20	18	.	.	PUNCT
ajeer-1057	21	1	impact	impact	NOUN
ajeer-1057	21	2	of	of	ADP
ajeer-1057	21	3	audit	audit	NOUN
ajeer-1057	21	4	committee	committee	NOUN
ajeer-1057	21	5	characteristics	characteristic	NOUN
ajeer-1057	21	6	on	on	ADP
ajeer-1057	21	7	voluntary	voluntary	ADJ
ajeer-1057	21	8	disclosures	disclosure	NOUN
ajeer-1057	21	9	:	:	PUNCT
ajeer-1057	21	10	evidence	evidence	NOUN
ajeer-1057	21	11	from	from	ADP
ajeer-1057	21	12	pakistan	pakistan	PROPN
ajeer-1057	21	13	.	.	PUNCT
ajeer-1057	22	1	asian	asian	ADJ
ajeer-1057	22	2	journal	journal	PROPN
ajeer-1057	22	3	of	of	ADP
ajeer-1057	22	4	economics	economic	NOUN
ajeer-1057	22	5	and	and	CCONJ
ajeer-1057	22	6	empirical	empirical	ADJ
ajeer-1057	22	7	research	research	NOUN
ajeer-1057	22	8	,	,	PUNCT
ajeer-1057	22	9	6(2	6(2	NUM
ajeer-1057	22	10	):	):	PUNCT
ajeer-1057	22	11	113	113	NUM
ajeer-1057	22	12	-	-	SYM
ajeer-1057	22	13	119	119	NUM
ajeer-1057	22	14	.	.	PUNCT
ajeer-1057	23	1	history	history	NOUN
ajeer-1057	23	2	:	:	PUNCT
ajeer-1057	23	3	received	receive	VERB
ajeer-1057	23	4	:	:	PUNCT
ajeer-1057	23	5	14	14	NUM
ajeer-1057	23	6	june	june	PROPN
ajeer-1057	23	7	2019	2019	NUM
ajeer-1057	23	8	revised	revise	VERB
ajeer-1057	23	9	:	:	PUNCT
ajeer-1057	23	10	22	22	NUM
ajeer-1057	23	11	july	july	PROPN
ajeer-1057	23	12	2019	2019	NUM
ajeer-1057	23	13	accepted	accept	VERB
ajeer-1057	23	14	:	:	PUNCT
ajeer-1057	23	15	26	26	NUM
ajeer-1057	23	16	august	august	PROPN
ajeer-1057	23	17	2019	2019	NUM
ajeer-1057	23	18	published	publish	VERB
ajeer-1057	23	19	:	:	PUNCT
ajeer-1057	23	20	11	11	NUM
ajeer-1057	23	21	october	october	PROPN
ajeer-1057	23	22	2019	2019	NUM
ajeer-1057	23	23	licensed	license	VERB
ajeer-1057	23	24	:	:	PUNCT
ajeer-1057	23	25	this	this	DET
ajeer-1057	23	26	work	work	NOUN
ajeer-1057	23	27	is	be	AUX
ajeer-1057	23	28	licensed	license	VERB
ajeer-1057	23	29	under	under	ADP
ajeer-1057	23	30	a	a	DET
ajeer-1057	23	31	creative	creative	ADJ
ajeer-1057	23	32	commons	common	NOUN
ajeer-1057	23	33	attribution	attribution	NOUN
ajeer-1057	23	34	3.0	3.0	NUM
ajeer-1057	23	35	license	license	NOUN
ajeer-1057	23	36	publisher	publisher	NOUN
ajeer-1057	23	37	:	:	PUNCT
ajeer-1057	23	38	asian	asian	ADJ
ajeer-1057	23	39	online	online	PROPN
ajeer-1057	23	40	journal	journal	PROPN
ajeer-1057	23	41	publishing	publishing	NOUN
ajeer-1057	23	42	group	group	NOUN
ajeer-1057	23	43	acknowledgement	acknowledgement	NOUN
ajeer-1057	23	44	:	:	PUNCT
ajeer-1057	23	45	all	all	DET
ajeer-1057	23	46	authors	author	NOUN
ajeer-1057	23	47	contributed	contribute	VERB
ajeer-1057	23	48	to	to	ADP
ajeer-1057	23	49	the	the	DET
ajeer-1057	23	50	conception	conception	NOUN
ajeer-1057	23	51	and	and	CCONJ
ajeer-1057	23	52	design	design	NOUN
ajeer-1057	23	53	of	of	ADP
ajeer-1057	23	54	the	the	DET
ajeer-1057	23	55	study	study	NOUN
ajeer-1057	23	56	.	.	PUNCT
ajeer-1057	24	1	funding	funding	NOUN
ajeer-1057	24	2	:	:	PUNCT
ajeer-1057	24	3	this	this	DET
ajeer-1057	24	4	study	study	NOUN
ajeer-1057	24	5	received	receive	VERB
ajeer-1057	24	6	no	no	DET
ajeer-1057	24	7	specific	specific	ADJ
ajeer-1057	24	8	financial	financial	ADJ
ajeer-1057	24	9	support	support	NOUN
ajeer-1057	24	10	.	.	PUNCT
ajeer-1057	25	1	competing	compete	VERB
ajeer-1057	25	2	interests	interest	NOUN
ajeer-1057	25	3	:	:	PUNCT
ajeer-1057	25	4	the	the	DET
ajeer-1057	25	5	authors	author	NOUN
ajeer-1057	25	6	declare	declare	VERB
ajeer-1057	25	7	that	that	SCONJ
ajeer-1057	25	8	they	they	PRON
ajeer-1057	25	9	have	have	VERB
ajeer-1057	25	10	no	no	DET
ajeer-1057	25	11	conflict	conflict	NOUN
ajeer-1057	25	12	of	of	ADP
ajeer-1057	25	13	interests	interest	NOUN
ajeer-1057	25	14	.	.	PUNCT
ajeer-1057	26	1	transparency	transparency	NOUN
ajeer-1057	26	2	:	:	PUNCT
ajeer-1057	26	3	the	the	DET
ajeer-1057	26	4	authors	author	NOUN
ajeer-1057	26	5	confirm	confirm	VERB
ajeer-1057	26	6	that	that	SCONJ
ajeer-1057	26	7	the	the	DET
ajeer-1057	26	8	manuscript	manuscript	NOUN
ajeer-1057	26	9	is	be	AUX
ajeer-1057	26	10	an	an	DET
ajeer-1057	26	11	honest	honest	ADJ
ajeer-1057	26	12	,	,	PUNCT
ajeer-1057	26	13	accurate	accurate	ADJ
ajeer-1057	26	14	,	,	PUNCT
ajeer-1057	26	15	and	and	CCONJ
ajeer-1057	26	16	transparent	transparent	ADJ
ajeer-1057	26	17	account	account	NOUN
ajeer-1057	26	18	of	of	ADP
ajeer-1057	26	19	the	the	DET
ajeer-1057	26	20	study	study	NOUN
ajeer-1057	26	21	was	be	AUX
ajeer-1057	26	22	reported	report	VERB
ajeer-1057	26	23	;	;	PUNCT
ajeer-1057	26	24	that	that	SCONJ
ajeer-1057	26	25	no	no	DET
ajeer-1057	26	26	vital	vital	ADJ
ajeer-1057	26	27	features	feature	NOUN
ajeer-1057	26	28	of	of	ADP
ajeer-1057	26	29	the	the	DET
ajeer-1057	26	30	study	study	NOUN
ajeer-1057	26	31	have	have	AUX
ajeer-1057	26	32	been	be	AUX
ajeer-1057	26	33	omitted	omit	VERB
ajeer-1057	26	34	;	;	PUNCT
ajeer-1057	26	35	and	and	CCONJ
ajeer-1057	26	36	that	that	SCONJ
ajeer-1057	26	37	any	any	DET
ajeer-1057	26	38	discrepancies	discrepancy	NOUN
ajeer-1057	26	39	from	from	ADP
ajeer-1057	26	40	the	the	DET
ajeer-1057	26	41	study	study	NOUN
ajeer-1057	26	42	as	as	SCONJ
ajeer-1057	26	43	planned	plan	VERB
ajeer-1057	26	44	have	have	AUX
ajeer-1057	26	45	been	be	AUX
ajeer-1057	26	46	explained	explain	VERB
ajeer-1057	26	47	.	.	PUNCT
ajeer-1057	27	1	ethical	ethical	ADJ
ajeer-1057	27	2	:	:	PUNCT
ajeer-1057	27	3	this	this	DET
ajeer-1057	27	4	study	study	NOUN
ajeer-1057	27	5	follows	follow	VERB
ajeer-1057	27	6	all	all	DET
ajeer-1057	27	7	ethical	ethical	ADJ
ajeer-1057	27	8	practices	practice	NOUN
ajeer-1057	27	9	during	during	ADP
ajeer-1057	27	10	writing	writing	NOUN
ajeer-1057	27	11	.	.	PUNCT
ajeer-1057	28	1	contents	content	NOUN
ajeer-1057	28	2	1	1	NUM
ajeer-1057	28	3	.	.	PUNCT
ajeer-1057	29	1	introduction	introduction	NOUN
ajeer-1057	29	2	....................................................................................................................................................................................	....................................................................................................................................................................................	VERB
ajeer-1057	29	3	114	114	NUM
ajeer-1057	29	4	2	2	NUM
ajeer-1057	29	5	.	.	PUNCT
ajeer-1057	29	6	literature	literature	NOUN
ajeer-1057	29	7	review	review	PROPN
ajeer-1057	29	8	and	and	CCONJ
ajeer-1057	29	9	hypotheses	hypothese	VERB
ajeer-1057	29	10	development	development	NOUN
ajeer-1057	29	11	...................................................................................................................	...................................................................................................................	NOUN
ajeer-1057	30	1	114	114	NUM
ajeer-1057	30	2	3	3	NUM
ajeer-1057	30	3	.	.	PUNCT
ajeer-1057	30	4	data	datum	NOUN
ajeer-1057	30	5	and	and	CCONJ
ajeer-1057	30	6	methodology	methodology	NOUN
ajeer-1057	30	7	.................................................................................................................................................................	.................................................................................................................................................................	PUNCT
ajeer-1057	31	1	115	115	NUM
ajeer-1057	31	2	4	4	NUM
ajeer-1057	31	3	.	.	PUNCT
ajeer-1057	31	4	results	result	NOUN
ajeer-1057	31	5	and	and	CCONJ
ajeer-1057	31	6	discussions	discussion	NOUN
ajeer-1057	31	7	................................................................................................................................................................	................................................................................................................................................................	PUNCT
ajeer-1057	32	1	116	116	NUM
ajeer-1057	32	2	5	5	NUM
ajeer-1057	32	3	.	.	PUNCT
ajeer-1057	32	4	conclusion	conclusion	NOUN
ajeer-1057	32	5	.......................................................................................................................................................................................	.......................................................................................................................................................................................	PUNCT
ajeer-1057	33	1	118	118	NUM
ajeer-1057	33	2	references	reference	NOUN
ajeer-1057	33	3	............................................................................................................................................................................................	............................................................................................................................................................................................	PUNCT
ajeer-1057	34	1	118	118	NUM
ajeer-1057	34	2	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501.2019.62.113.119&domain=pdf&date_stamp=2017-01-14	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501.2019.62.113.119&domain=pdf&date_stamp=2017-01-14	NOUN
ajeer-1057	34	3	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajeer-1057	34	4	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajeer-1057	34	5	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	PROPN
ajeer-1057	34	6	https://orcid.org/0000-0002-5507-6091	https://orcid.org/0000-0002-5507-6091	PROPN
ajeer-1057	34	7	https://orcid.org/0000-0001-8400-5295	https://orcid.org/0000-0001-8400-5295	PROPN
ajeer-1057	34	8	https://orcid.org/0000-0001-6223-8979	https://orcid.org/0000-0001-6223-8979	PROPN
ajeer-1057	34	9	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	NOUN
ajeer-1057	34	10	https://orcid.org/0000-0002-5507-6091	https://orcid.org/0000-0002-5507-6091	NOUN
ajeer-1057	34	11	https://orcid.org/0000-0001-8400-5295	https://orcid.org/0000-0001-8400-5295	PROPN
ajeer-1057	34	12	https://orcid.org/0000-0001-6223-8979	https://orcid.org/0000-0001-6223-8979	PROPN
ajeer-1057	34	13	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	NOUN
ajeer-1057	34	14	https://orcid.org/0000-0002-5507-6091	https://orcid.org/0000-0002-5507-6091	NOUN
ajeer-1057	34	15	https://orcid.org/0000-0001-8400-5295	https://orcid.org/0000-0001-8400-5295	PROPN
ajeer-1057	34	16	https://orcid.org/0000-0001-6223-8979	https://orcid.org/0000-0001-6223-8979	PROPN
ajeer-1057	34	17	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	NOUN
ajeer-1057	34	18	https://orcid.org/0000-0002-5507-6091	https://orcid.org/0000-0002-5507-6091	NOUN
ajeer-1057	34	19	https://orcid.org/0000-0001-8400-5295	https://orcid.org/0000-0001-8400-5295	PROPN
ajeer-1057	34	20	https://orcid.org/0000-0001-6223-8979	https://orcid.org/0000-0001-6223-8979	PROPN
ajeer-1057	34	21	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	https://www.asianonlinejournals.com/index.php/ajeer/article/view/1057	NOUN
ajeer-1057	34	22	https://orcid.org/0000-0002-5507-6091	https://orcid.org/0000-0002-5507-6091	NOUN
ajeer-1057	34	23	https://orcid.org/0000-0001-8400-5295	https://orcid.org/0000-0001-8400-5295	PROPN
ajeer-1057	34	24	https://orcid.org/0000-0001-6223-8979	https://orcid.org/0000-0001-6223-8979	PROPN
ajeer-1057	34	25	asian	asian	ADJ
ajeer-1057	34	26	journal	journal	NOUN
ajeer-1057	34	27	of	of	ADP
ajeer-1057	34	28	economics	economic	NOUN
ajeer-1057	34	29	and	and	CCONJ
ajeer-1057	34	30	empirical	empirical	ADJ
ajeer-1057	34	31	research	research	NOUN
ajeer-1057	34	32	,	,	PUNCT
ajeer-1057	34	33	2019	2019	NUM
ajeer-1057	34	34	,	,	PUNCT
ajeer-1057	34	35	6(2	6(2	NUM
ajeer-1057	34	36	):	):	PUNCT
ajeer-1057	34	37	113	113	NUM
ajeer-1057	34	38	-	-	SYM
ajeer-1057	34	39	119	119	NUM
ajeer-1057	34	40	114	114	NUM
ajeer-1057	34	41	©	©	PROPN
ajeer-1057	34	42	2019	2019	NUM
ajeer-1057	34	43	by	by	ADP
ajeer-1057	34	44	the	the	DET
ajeer-1057	34	45	authors	author	NOUN
ajeer-1057	34	46	;	;	PUNCT
ajeer-1057	34	47	licensee	licensee	PROPN
ajeer-1057	34	48	asian	asian	ADJ
ajeer-1057	34	49	online	online	PROPN
ajeer-1057	34	50	journal	journal	PROPN
ajeer-1057	34	51	publishing	publishing	NOUN
ajeer-1057	34	52	group	group	NOUN
ajeer-1057	34	53	contribution	contribution	NOUN
ajeer-1057	34	54	of	of	ADP
ajeer-1057	34	55	this	this	DET
ajeer-1057	34	56	paper	paper	NOUN
ajeer-1057	34	57	to	to	ADP
ajeer-1057	34	58	the	the	DET
ajeer-1057	34	59	literature	literature	NOUN
ajeer-1057	34	60	this	this	DET
ajeer-1057	34	61	study	study	NOUN
ajeer-1057	34	62	contributes	contribute	VERB
ajeer-1057	34	63	to	to	ADP
ajeer-1057	34	64	the	the	DET
ajeer-1057	34	65	existing	exist	VERB
ajeer-1057	34	66	literature	literature	NOUN
ajeer-1057	34	67	by	by	ADP
ajeer-1057	34	68	examining	examine	VERB
ajeer-1057	34	69	the	the	DET
ajeer-1057	34	70	effect	effect	NOUN
ajeer-1057	34	71	of	of	ADP
ajeer-1057	34	72	characteristics	characteristic	NOUN
ajeer-1057	34	73	of	of	ADP
ajeer-1057	34	74	audit	audit	NOUN
ajeer-1057	34	75	committee	committee	NOUN
ajeer-1057	34	76	on	on	ADP
ajeer-1057	34	77	voluntary	voluntary	ADJ
ajeer-1057	34	78	disclosure	disclosure	NOUN
ajeer-1057	34	79	levels	level	NOUN
ajeer-1057	34	80	.	.	PUNCT
ajeer-1057	35	1	1	1	X
ajeer-1057	35	2	.	.	X
ajeer-1057	35	3	introduction	introduction	NOUN
ajeer-1057	35	4	the	the	DET
ajeer-1057	35	5	famous	famous	ADJ
ajeer-1057	35	6	financial	financial	ADJ
ajeer-1057	35	7	scandals	scandal	NOUN
ajeer-1057	35	8	of	of	ADP
ajeer-1057	35	9	the	the	DET
ajeer-1057	35	10	world	world	NOUN
ajeer-1057	35	11	have	have	AUX
ajeer-1057	35	12	urged	urge	VERB
ajeer-1057	35	13	researchers	researcher	NOUN
ajeer-1057	35	14	,	,	PUNCT
ajeer-1057	35	15	academicians	academician	NOUN
ajeer-1057	35	16	and	and	CCONJ
ajeer-1057	35	17	policy	policy	NOUN
ajeer-1057	35	18	makers	maker	NOUN
ajeer-1057	35	19	to	to	PART
ajeer-1057	35	20	focus	focus	VERB
ajeer-1057	35	21	on	on	ADP
ajeer-1057	35	22	corporate	corporate	ADJ
ajeer-1057	35	23	governance	governance	NOUN
ajeer-1057	35	24	and	and	CCONJ
ajeer-1057	35	25	voluntary	voluntary	ADJ
ajeer-1057	35	26	disclosure	disclosure	NOUN
ajeer-1057	35	27	.	.	PUNCT
ajeer-1057	36	1	among	among	ADP
ajeer-1057	36	2	many	many	ADJ
ajeer-1057	36	3	others	other	NOUN
ajeer-1057	36	4	,	,	PUNCT
ajeer-1057	36	5	parmalat	parmalat	PROPN
ajeer-1057	36	6	,	,	PUNCT
ajeer-1057	36	7	worldcom	worldcom	PROPN
ajeer-1057	36	8	and	and	CCONJ
ajeer-1057	36	9	ahold	ahold	ADV
ajeer-1057	36	10	from	from	ADP
ajeer-1057	36	11	italy	italy	PROPN
ajeer-1057	36	12	,	,	PUNCT
ajeer-1057	36	13	usa	usa	PROPN
ajeer-1057	36	14	and	and	CCONJ
ajeer-1057	36	15	netherlands	netherlands	PROPN
ajeer-1057	36	16	respectively	respectively	ADV
ajeer-1057	36	17	,	,	PUNCT
ajeer-1057	36	18	gained	gain	VERB
ajeer-1057	36	19	much	much	ADJ
ajeer-1057	36	20	popularity	popularity	NOUN
ajeer-1057	36	21	.	.	PUNCT
ajeer-1057	37	1	the	the	DET
ajeer-1057	37	2	reliability	reliability	NOUN
ajeer-1057	37	3	of	of	ADP
ajeer-1057	37	4	financial	financial	ADJ
ajeer-1057	37	5	reporting	reporting	NOUN
ajeer-1057	37	6	became	become	VERB
ajeer-1057	37	7	questionable	questionable	ADJ
ajeer-1057	37	8	after	after	ADP
ajeer-1057	37	9	these	these	DET
ajeer-1057	37	10	scandals	scandal	NOUN
ajeer-1057	37	11	.	.	PUNCT
ajeer-1057	38	1	corporate	corporate	ADJ
ajeer-1057	38	2	governance	governance	NOUN
ajeer-1057	38	3	and	and	CCONJ
ajeer-1057	38	4	voluntary	voluntary	ADJ
ajeer-1057	38	5	disclosure	disclosure	NOUN
ajeer-1057	38	6	plays	play	VERB
ajeer-1057	38	7	crucial	crucial	ADJ
ajeer-1057	38	8	role	role	NOUN
ajeer-1057	38	9	in	in	ADP
ajeer-1057	38	10	protecting	protect	VERB
ajeer-1057	38	11	minority	minority	NOUN
ajeer-1057	38	12	shareholder	shareholder	NOUN
ajeer-1057	38	13	’s	’s	PART
ajeer-1057	38	14	interest	interest	NOUN
ajeer-1057	38	15	therefore	therefore	ADV
ajeer-1057	38	16	,	,	PUNCT
ajeer-1057	38	17	these	these	DET
ajeer-1057	38	18	domains	domain	NOUN
ajeer-1057	38	19	got	get	VERB
ajeer-1057	38	20	attention	attention	NOUN
ajeer-1057	38	21	recently	recently	ADV
ajeer-1057	38	22	.	.	PUNCT
ajeer-1057	39	1	voluntary	voluntary	ADJ
ajeer-1057	39	2	disclosure	disclosure	NOUN
ajeer-1057	39	3	increases	increase	VERB
ajeer-1057	39	4	firm	firm	ADJ
ajeer-1057	39	5	value	value	NOUN
ajeer-1057	39	6	by	by	ADP
ajeer-1057	39	7	decreasing	decrease	VERB
ajeer-1057	39	8	the	the	DET
ajeer-1057	39	9	information	information	NOUN
ajeer-1057	39	10	gap	gap	NOUN
ajeer-1057	39	11	between	between	ADP
ajeer-1057	39	12	managers	manager	NOUN
ajeer-1057	39	13	and	and	CCONJ
ajeer-1057	39	14	stakeholders	stakeholder	NOUN
ajeer-1057	39	15	which	which	PRON
ajeer-1057	39	16	enhances	enhance	VERB
ajeer-1057	39	17	the	the	DET
ajeer-1057	39	18	confidence	confidence	NOUN
ajeer-1057	39	19	and	and	CCONJ
ajeer-1057	39	20	trust	trust	NOUN
ajeer-1057	39	21	(	(	PUNCT
ajeer-1057	39	22	akhtaruddin	akhtaruddin	NOUN
ajeer-1057	39	23	and	and	CCONJ
ajeer-1057	39	24	haron	haron	PROPN
ajeer-1057	39	25	,	,	PUNCT
ajeer-1057	39	26	2010	2010	NUM
ajeer-1057	39	27	)	)	PUNCT
ajeer-1057	39	28	.	.	PUNCT
ajeer-1057	40	1	researchers	researcher	NOUN
ajeer-1057	40	2	are	be	AUX
ajeer-1057	40	3	showing	show	VERB
ajeer-1057	40	4	interest	interest	NOUN
ajeer-1057	40	5	in	in	ADP
ajeer-1057	40	6	evaluating	evaluate	VERB
ajeer-1057	40	7	the	the	DET
ajeer-1057	40	8	company	company	NOUN
ajeer-1057	40	9	’s	’s	PART
ajeer-1057	40	10	disclosure	disclosure	NOUN
ajeer-1057	40	11	(	(	PUNCT
ajeer-1057	40	12	financial	financial	ADJ
ajeer-1057	40	13	and	and	CCONJ
ajeer-1057	40	14	non	non	ADJ
ajeer-1057	40	15	-	-	ADJ
ajeer-1057	40	16	financial	financial	ADJ
ajeer-1057	40	17	)	)	PUNCT
ajeer-1057	40	18	,	,	PUNCT
ajeer-1057	40	19	especially	especially	ADV
ajeer-1057	40	20	the	the	DET
ajeer-1057	40	21	information	information	NOUN
ajeer-1057	40	22	that	that	PRON
ajeer-1057	40	23	is	be	AUX
ajeer-1057	40	24	not	not	PART
ajeer-1057	40	25	required	require	VERB
ajeer-1057	40	26	by	by	ADP
ajeer-1057	40	27	the	the	DET
ajeer-1057	40	28	law	law	NOUN
ajeer-1057	40	29	(	(	PUNCT
ajeer-1057	40	30	akhtaruddin	akhtaruddin	NOUN
ajeer-1057	40	31	and	and	CCONJ
ajeer-1057	40	32	haron	haron	PROPN
ajeer-1057	40	33	,	,	PUNCT
ajeer-1057	40	34	2010	2010	NUM
ajeer-1057	40	35	)	)	PUNCT
ajeer-1057	40	36	.	.	PUNCT
ajeer-1057	41	1	the	the	DET
ajeer-1057	41	2	confidence	confidence	NOUN
ajeer-1057	41	3	of	of	ADP
ajeer-1057	41	4	security	security	NOUN
ajeer-1057	41	5	analysts	analyst	NOUN
ajeer-1057	41	6	on	on	ADP
ajeer-1057	41	7	firms	firm	NOUN
ajeer-1057	41	8	enhances	enhance	VERB
ajeer-1057	41	9	with	with	ADP
ajeer-1057	41	10	the	the	DET
ajeer-1057	41	11	increase	increase	NOUN
ajeer-1057	41	12	in	in	ADP
ajeer-1057	41	13	voluntary	voluntary	ADJ
ajeer-1057	41	14	disclosure	disclosure	NOUN
ajeer-1057	41	15	by	by	ADP
ajeer-1057	41	16	firm	firm	NOUN
ajeer-1057	41	17	.	.	PUNCT
ajeer-1057	42	1	since	since	SCONJ
ajeer-1057	42	2	,	,	PUNCT
ajeer-1057	42	3	they	they	PRON
ajeer-1057	42	4	have	have	VERB
ajeer-1057	42	5	influence	influence	NOUN
ajeer-1057	42	6	on	on	ADP
ajeer-1057	42	7	general	general	ADJ
ajeer-1057	42	8	public	public	NOUN
ajeer-1057	42	9	’s	’s	PART
ajeer-1057	42	10	investment	investment	NOUN
ajeer-1057	42	11	decision	decision	NOUN
ajeer-1057	42	12	therefore	therefore	ADV
ajeer-1057	42	13	,	,	PUNCT
ajeer-1057	42	14	increase	increase	VERB
ajeer-1057	42	15	in	in	ADP
ajeer-1057	42	16	their	their	PRON
ajeer-1057	42	17	trust	trust	NOUN
ajeer-1057	42	18	would	would	AUX
ajeer-1057	42	19	result	result	VERB
ajeer-1057	42	20	in	in	ADP
ajeer-1057	42	21	the	the	DET
ajeer-1057	42	22	increase	increase	NOUN
ajeer-1057	42	23	of	of	ADP
ajeer-1057	42	24	investors	investor	NOUN
ajeer-1057	42	25	’	'	PUNCT
ajeer-1057	42	26	confidence	confidence	NOUN
ajeer-1057	42	27	(	(	PUNCT
ajeer-1057	42	28	samaha	samaha	PROPN
ajeer-1057	42	29	et	et	PROPN
ajeer-1057	42	30	al	al	PROPN
ajeer-1057	42	31	.	.	PROPN
ajeer-1057	42	32	,	,	PUNCT
ajeer-1057	42	33	2015	2015	NUM
ajeer-1057	42	34	)	)	PUNCT
ajeer-1057	42	35	.	.	PUNCT
ajeer-1057	43	1	firms	firm	NOUN
ajeer-1057	43	2	usually	usually	ADV
ajeer-1057	43	3	choose	choose	VERB
ajeer-1057	43	4	annual	annual	ADJ
ajeer-1057	43	5	reports	report	NOUN
ajeer-1057	43	6	for	for	ADP
ajeer-1057	43	7	disclosing	disclose	VERB
ajeer-1057	43	8	information	information	NOUN
ajeer-1057	43	9	voluntarily	voluntarily	ADV
ajeer-1057	43	10	.	.	PUNCT
ajeer-1057	44	1	audit	audit	NOUN
ajeer-1057	44	2	committee	committee	NOUN
ajeer-1057	44	3	is	be	AUX
ajeer-1057	44	4	considered	consider	VERB
ajeer-1057	44	5	as	as	ADP
ajeer-1057	44	6	an	an	DET
ajeer-1057	44	7	essential	essential	ADJ
ajeer-1057	44	8	part	part	NOUN
ajeer-1057	44	9	of	of	ADP
ajeer-1057	44	10	corporate	corporate	ADJ
ajeer-1057	44	11	governance	governance	NOUN
ajeer-1057	44	12	as	as	SCONJ
ajeer-1057	44	13	it	it	PRON
ajeer-1057	44	14	force	force	VERB
ajeer-1057	44	15	firm	firm	NOUN
ajeer-1057	44	16	’s	’s	PART
ajeer-1057	44	17	management	management	NOUN
ajeer-1057	44	18	to	to	PART
ajeer-1057	44	19	meet	meet	VERB
ajeer-1057	44	20	the	the	DET
ajeer-1057	44	21	expectation	expectation	NOUN
ajeer-1057	44	22	of	of	ADP
ajeer-1057	44	23	shareholders	shareholder	NOUN
ajeer-1057	44	24	.	.	PUNCT
ajeer-1057	45	1	madi	madi	PROPN
ajeer-1057	45	2	et	et	PROPN
ajeer-1057	45	3	al	al	PROPN
ajeer-1057	45	4	.	.	PROPN
ajeer-1057	46	1	(	(	PUNCT
ajeer-1057	46	2	2014	2014	NUM
ajeer-1057	46	3	)	)	PUNCT
ajeer-1057	46	4	suggest	suggest	VERB
ajeer-1057	46	5	that	that	SCONJ
ajeer-1057	46	6	audit	audit	NOUN
ajeer-1057	46	7	committee	committee	NOUN
ajeer-1057	46	8	is	be	AUX
ajeer-1057	46	9	crucial	crucial	ADJ
ajeer-1057	46	10	in	in	ADP
ajeer-1057	46	11	improving	improve	VERB
ajeer-1057	46	12	internal	internal	ADJ
ajeer-1057	46	13	control	control	NOUN
ajeer-1057	46	14	and	and	CCONJ
ajeer-1057	46	15	disclosure	disclosure	NOUN
ajeer-1057	46	16	practices	practice	NOUN
ajeer-1057	46	17	.	.	PUNCT
ajeer-1057	47	1	audit	audit	NOUN
ajeer-1057	47	2	committee	committee	NOUN
ajeer-1057	47	3	helps	help	VERB
ajeer-1057	47	4	in	in	ADP
ajeer-1057	47	5	presenting	present	VERB
ajeer-1057	47	6	the	the	DET
ajeer-1057	47	7	transparent	transparent	ADJ
ajeer-1057	47	8	financial	financial	ADJ
ajeer-1057	47	9	reports	report	NOUN
ajeer-1057	47	10	with	with	ADP
ajeer-1057	47	11	better	well	ADJ
ajeer-1057	47	12	disclosure	disclosure	NOUN
ajeer-1057	47	13	which	which	PRON
ajeer-1057	47	14	enhances	enhance	VERB
ajeer-1057	47	15	shareholder	shareholder	NOUN
ajeer-1057	47	16	’s	’s	PART
ajeer-1057	47	17	confidence	confidence	NOUN
ajeer-1057	47	18	(	(	PUNCT
ajeer-1057	47	19	allegrini	allegrini	NOUN
ajeer-1057	47	20	and	and	CCONJ
ajeer-1057	47	21	greco	greco	PROPN
ajeer-1057	47	22	,	,	PUNCT
ajeer-1057	47	23	2011	2011	NUM
ajeer-1057	47	24	)	)	PUNCT
ajeer-1057	47	25	.	.	PUNCT
ajeer-1057	48	1	audit	audit	NOUN
ajeer-1057	48	2	committee	committee	NOUN
ajeer-1057	48	3	efficiently	efficiently	ADV
ajeer-1057	48	4	increases	increase	VERB
ajeer-1057	48	5	the	the	DET
ajeer-1057	48	6	information	information	NOUN
ajeer-1057	48	7	level	level	NOUN
ajeer-1057	48	8	,	,	PUNCT
ajeer-1057	48	9	which	which	PRON
ajeer-1057	48	10	a	a	DET
ajeer-1057	48	11	firm	firm	NOUN
ajeer-1057	48	12	discloses	disclose	VERB
ajeer-1057	48	13	.	.	PUNCT
ajeer-1057	49	1	we	we	PRON
ajeer-1057	49	2	examine	examine	VERB
ajeer-1057	49	3	a	a	DET
ajeer-1057	49	4	sample	sample	NOUN
ajeer-1057	49	5	consisting	consist	VERB
ajeer-1057	49	6	of	of	ADP
ajeer-1057	49	7	150	150	NUM
ajeer-1057	49	8	firms	firm	NOUN
ajeer-1057	49	9	listed	list	VERB
ajeer-1057	49	10	on	on	ADP
ajeer-1057	49	11	psx	psx	PROPN
ajeer-1057	49	12	(	(	PUNCT
ajeer-1057	49	13	pakistan	pakistan	PROPN
ajeer-1057	49	14	stock	stock	PROPN
ajeer-1057	49	15	exchange	exchange	PROPN
ajeer-1057	49	16	)	)	PUNCT
ajeer-1057	49	17	.	.	PUNCT
ajeer-1057	50	1	studying	study	VERB
ajeer-1057	50	2	this	this	DET
ajeer-1057	50	3	sample	sample	NOUN
ajeer-1057	50	4	is	be	AUX
ajeer-1057	50	5	tremendously	tremendously	ADV
ajeer-1057	50	6	important	important	ADJ
ajeer-1057	50	7	.	.	PUNCT
ajeer-1057	51	1	there	there	PRON
ajeer-1057	51	2	are	be	VERB
ajeer-1057	51	3	two	two	NUM
ajeer-1057	51	4	reasons	reason	NOUN
ajeer-1057	51	5	behind	behind	ADP
ajeer-1057	51	6	selection	selection	NOUN
ajeer-1057	51	7	of	of	ADP
ajeer-1057	51	8	this	this	DET
ajeer-1057	51	9	sample	sample	NOUN
ajeer-1057	51	10	.	.	PUNCT
ajeer-1057	52	1	firstly	firstly	ADV
ajeer-1057	52	2	,	,	PUNCT
ajeer-1057	52	3	it	it	PRON
ajeer-1057	52	4	would	would	AUX
ajeer-1057	52	5	contribute	contribute	VERB
ajeer-1057	52	6	to	to	ADP
ajeer-1057	52	7	the	the	DET
ajeer-1057	52	8	literature	literature	NOUN
ajeer-1057	52	9	available	available	ADJ
ajeer-1057	52	10	on	on	ADP
ajeer-1057	52	11	emerging	emerge	VERB
ajeer-1057	52	12	markets	market	NOUN
ajeer-1057	52	13	or	or	CCONJ
ajeer-1057	52	14	developing	develop	VERB
ajeer-1057	52	15	nations	nation	NOUN
ajeer-1057	52	16	.	.	PUNCT
ajeer-1057	53	1	as	as	SCONJ
ajeer-1057	53	2	researchers	researcher	NOUN
ajeer-1057	53	3	have	have	AUX
ajeer-1057	53	4	ignored	ignore	VERB
ajeer-1057	53	5	the	the	DET
ajeer-1057	53	6	developing	develop	VERB
ajeer-1057	53	7	nations	nation	NOUN
ajeer-1057	53	8	while	while	SCONJ
ajeer-1057	53	9	studying	study	VERB
ajeer-1057	53	10	the	the	DET
ajeer-1057	53	11	voluntary	voluntary	ADJ
ajeer-1057	53	12	disclosure	disclosure	NOUN
ajeer-1057	53	13	and	and	CCONJ
ajeer-1057	53	14	characteristics	characteristic	NOUN
ajeer-1057	53	15	of	of	ADP
ajeer-1057	53	16	audit	audit	NOUN
ajeer-1057	53	17	committee	committee	NOUN
ajeer-1057	53	18	(	(	PUNCT
ajeer-1057	53	19	pucheta	pucheta	NOUN
ajeer-1057	53	20	-	-	PUNCT
ajeer-1057	53	21	martínez	martínez	NOUN
ajeer-1057	53	22	and	and	CCONJ
ajeer-1057	53	23	de	de	ADP
ajeer-1057	53	24	fuentes	fuente	NOUN
ajeer-1057	53	25	,	,	PUNCT
ajeer-1057	53	26	2007	2007	NUM
ajeer-1057	53	27	)	)	PUNCT
ajeer-1057	53	28	;	;	PUNCT
ajeer-1057	53	29	(	(	PUNCT
ajeer-1057	53	30	greco	greco	NOUN
ajeer-1057	53	31	,	,	PUNCT
ajeer-1057	53	32	2011	2011	NUM
ajeer-1057	53	33	)	)	PUNCT
ajeer-1057	53	34	;	;	PUNCT
ajeer-1057	53	35	(	(	PUNCT
ajeer-1057	53	36	samaha	samaha	NOUN
ajeer-1057	53	37	and	and	CCONJ
ajeer-1057	53	38	abdallah	abdallah	PROPN
ajeer-1057	53	39	,	,	PUNCT
ajeer-1057	53	40	2012	2012	NUM
ajeer-1057	53	41	)	)	PUNCT
ajeer-1057	53	42	.	.	PUNCT
ajeer-1057	54	1	few	few	ADJ
ajeer-1057	54	2	researchers	researcher	NOUN
ajeer-1057	54	3	have	have	AUX
ajeer-1057	54	4	studied	study	VERB
ajeer-1057	54	5	developing	develop	VERB
ajeer-1057	54	6	counties	county	NOUN
ajeer-1057	54	7	like	like	ADP
ajeer-1057	54	8	malaysia	malaysia	PROPN
ajeer-1057	54	9	(	(	PUNCT
ajeer-1057	54	10	akhtaruddin	akhtaruddin	NOUN
ajeer-1057	54	11	and	and	CCONJ
ajeer-1057	54	12	haron	haron	PROPN
ajeer-1057	54	13	,	,	PUNCT
ajeer-1057	54	14	2010	2010	NUM
ajeer-1057	54	15	)	)	PUNCT
ajeer-1057	54	16	;	;	PUNCT
ajeer-1057	54	17	(	(	PUNCT
ajeer-1057	54	18	madi	madi	PROPN
ajeer-1057	54	19	et	et	PROPN
ajeer-1057	54	20	al	al	PROPN
ajeer-1057	54	21	.	.	PROPN
ajeer-1057	54	22	,	,	PUNCT
ajeer-1057	54	23	2014	2014	NUM
ajeer-1057	54	24	)	)	PUNCT
ajeer-1057	54	25	and	and	CCONJ
ajeer-1057	54	26	egypt	egypt	PROPN
ajeer-1057	54	27	(	(	PUNCT
ajeer-1057	54	28	samaha	samaha	PROPN
ajeer-1057	54	29	et	et	PROPN
ajeer-1057	54	30	al	al	PROPN
ajeer-1057	54	31	.	.	PROPN
ajeer-1057	54	32	,	,	PUNCT
ajeer-1057	54	33	2015	2015	NUM
ajeer-1057	54	34	)	)	PUNCT
ajeer-1057	54	35	.	.	PUNCT
ajeer-1057	55	1	therefore	therefore	ADV
ajeer-1057	55	2	,	,	PUNCT
ajeer-1057	55	3	studying	study	VERB
ajeer-1057	55	4	this	this	DET
ajeer-1057	55	5	sample	sample	NOUN
ajeer-1057	55	6	would	would	AUX
ajeer-1057	55	7	contribute	contribute	VERB
ajeer-1057	55	8	in	in	ADP
ajeer-1057	55	9	understanding	understand	VERB
ajeer-1057	55	10	the	the	DET
ajeer-1057	55	11	level	level	NOUN
ajeer-1057	55	12	of	of	ADP
ajeer-1057	55	13	voluntary	voluntary	ADJ
ajeer-1057	55	14	disclosure	disclosure	NOUN
ajeer-1057	55	15	and	and	CCONJ
ajeer-1057	55	16	audit	audit	NOUN
ajeer-1057	55	17	committee	committee	NOUN
ajeer-1057	55	18	in	in	ADP
ajeer-1057	55	19	emerging	emerge	VERB
ajeer-1057	55	20	or	or	CCONJ
ajeer-1057	55	21	developing	develop	VERB
ajeer-1057	55	22	economies	economy	NOUN
ajeer-1057	55	23	.	.	PUNCT
ajeer-1057	56	1	secondly	secondly	ADV
ajeer-1057	56	2	,	,	PUNCT
ajeer-1057	56	3	to	to	ADP
ajeer-1057	56	4	the	the	DET
ajeer-1057	56	5	best	good	ADJ
ajeer-1057	56	6	of	of	ADP
ajeer-1057	56	7	our	our	PRON
ajeer-1057	56	8	knowledge	knowledge	NOUN
ajeer-1057	56	9	,	,	PUNCT
ajeer-1057	56	10	this	this	DET
ajeer-1057	56	11	type	type	NOUN
ajeer-1057	56	12	of	of	ADP
ajeer-1057	56	13	study	study	NOUN
ajeer-1057	56	14	has	have	AUX
ajeer-1057	56	15	never	never	ADV
ajeer-1057	56	16	been	be	AUX
ajeer-1057	56	17	conducted	conduct	VERB
ajeer-1057	56	18	in	in	ADP
ajeer-1057	56	19	pakistan	pakistan	PROPN
ajeer-1057	56	20	.	.	PUNCT
ajeer-1057	57	1	therefore	therefore	ADV
ajeer-1057	57	2	,	,	PUNCT
ajeer-1057	57	3	this	this	DET
ajeer-1057	57	4	study	study	NOUN
ajeer-1057	57	5	is	be	AUX
ajeer-1057	57	6	crucially	crucially	ADV
ajeer-1057	57	7	important	important	ADJ
ajeer-1057	57	8	in	in	ADP
ajeer-1057	57	9	order	order	NOUN
ajeer-1057	57	10	to	to	PART
ajeer-1057	57	11	understand	understand	VERB
ajeer-1057	57	12	the	the	DET
ajeer-1057	57	13	relationship	relationship	NOUN
ajeer-1057	57	14	of	of	ADP
ajeer-1057	57	15	characteristics	characteristic	NOUN
ajeer-1057	57	16	of	of	ADP
ajeer-1057	57	17	audit	audit	NOUN
ajeer-1057	57	18	committee	committee	NOUN
ajeer-1057	57	19	and	and	CCONJ
ajeer-1057	57	20	level	level	NOUN
ajeer-1057	57	21	of	of	ADP
ajeer-1057	57	22	voluntary	voluntary	ADJ
ajeer-1057	57	23	disclosure	disclosure	NOUN
ajeer-1057	57	24	in	in	ADP
ajeer-1057	57	25	developing	develop	VERB
ajeer-1057	57	26	countries	country	NOUN
ajeer-1057	57	27	like	like	ADP
ajeer-1057	57	28	pakistan	pakistan	PROPN
ajeer-1057	57	29	.	.	PUNCT
ajeer-1057	58	1	regulatory	regulatory	ADJ
ajeer-1057	58	2	bodies	body	NOUN
ajeer-1057	58	3	of	of	ADP
ajeer-1057	58	4	pakistan	pakistan	PROPN
ajeer-1057	58	5	revisited	revisit	VERB
ajeer-1057	58	6	their	their	PRON
ajeer-1057	58	7	regulations	regulation	NOUN
ajeer-1057	58	8	after	after	ADP
ajeer-1057	58	9	the	the	DET
ajeer-1057	58	10	abovementioned	abovementioned	ADJ
ajeer-1057	58	11	scandals	scandal	NOUN
ajeer-1057	58	12	.	.	PUNCT
ajeer-1057	59	1	these	these	DET
ajeer-1057	59	2	regulations	regulation	NOUN
ajeer-1057	59	3	aim	aim	VERB
ajeer-1057	59	4	to	to	PART
ajeer-1057	59	5	enhance	enhance	VERB
ajeer-1057	59	6	the	the	DET
ajeer-1057	59	7	level	level	NOUN
ajeer-1057	59	8	of	of	ADP
ajeer-1057	59	9	transparency	transparency	NOUN
ajeer-1057	59	10	and	and	CCONJ
ajeer-1057	59	11	trustworthiness	trustworthiness	NOUN
ajeer-1057	59	12	of	of	ADP
ajeer-1057	59	13	firm	firm	NOUN
ajeer-1057	59	14	’s	’s	PART
ajeer-1057	59	15	financial	financial	ADJ
ajeer-1057	59	16	reporting	reporting	NOUN
ajeer-1057	59	17	.	.	PUNCT
ajeer-1057	60	1	recently	recently	ADV
ajeer-1057	60	2	,	,	PUNCT
ajeer-1057	60	3	they	they	PRON
ajeer-1057	60	4	made	make	VERB
ajeer-1057	60	5	strict	strict	ADJ
ajeer-1057	60	6	regulations	regulation	NOUN
ajeer-1057	60	7	regarding	regard	VERB
ajeer-1057	60	8	audit	audit	NOUN
ajeer-1057	60	9	committee	committee	NOUN
ajeer-1057	60	10	independence	independence	NOUN
ajeer-1057	60	11	,	,	PUNCT
ajeer-1057	60	12	which	which	PRON
ajeer-1057	60	13	may	may	AUX
ajeer-1057	60	14	help	help	VERB
ajeer-1057	60	15	in	in	ADP
ajeer-1057	60	16	reducing	reduce	VERB
ajeer-1057	60	17	the	the	DET
ajeer-1057	60	18	influence	influence	NOUN
ajeer-1057	60	19	of	of	ADP
ajeer-1057	60	20	management	management	NOUN
ajeer-1057	60	21	on	on	ADP
ajeer-1057	60	22	the	the	DET
ajeer-1057	60	23	audit	audit	NOUN
ajeer-1057	60	24	committees	committee	NOUN
ajeer-1057	60	25	.	.	PUNCT
ajeer-1057	61	1	pakistani	pakistani	ADJ
ajeer-1057	61	2	companies	company	NOUN
ajeer-1057	61	3	are	be	AUX
ajeer-1057	61	4	ineffective	ineffective	ADJ
ajeer-1057	61	5	in	in	ADP
ajeer-1057	61	6	disclosing	disclose	VERB
ajeer-1057	61	7	information	information	NOUN
ajeer-1057	61	8	voluntarily	voluntarily	ADV
ajeer-1057	61	9	which	which	PRON
ajeer-1057	61	10	may	may	AUX
ajeer-1057	61	11	be	be	AUX
ajeer-1057	61	12	useful	useful	ADJ
ajeer-1057	61	13	by	by	ADP
ajeer-1057	61	14	investors	investor	NOUN
ajeer-1057	61	15	and	and	CCONJ
ajeer-1057	61	16	other	other	ADJ
ajeer-1057	61	17	stakeholders	stakeholder	NOUN
ajeer-1057	61	18	(	(	PUNCT
ajeer-1057	61	19	lone	lone	PROPN
ajeer-1057	61	20	et	et	PROPN
ajeer-1057	61	21	al	al	PROPN
ajeer-1057	61	22	.	.	PROPN
ajeer-1057	61	23	,	,	PUNCT
ajeer-1057	61	24	2016	2016	NUM
ajeer-1057	61	25	)	)	PUNCT
ajeer-1057	61	26	.	.	PUNCT
ajeer-1057	62	1	we	we	PRON
ajeer-1057	62	2	have	have	AUX
ajeer-1057	62	3	contributed	contribute	VERB
ajeer-1057	62	4	to	to	ADP
ajeer-1057	62	5	the	the	DET
ajeer-1057	62	6	literature	literature	NOUN
ajeer-1057	62	7	of	of	ADP
ajeer-1057	62	8	emerging	emerge	VERB
ajeer-1057	62	9	and	and	CCONJ
ajeer-1057	62	10	developing	develop	VERB
ajeer-1057	62	11	markets	market	NOUN
ajeer-1057	62	12	in	in	ADP
ajeer-1057	62	13	several	several	ADJ
ajeer-1057	62	14	ways	way	NOUN
ajeer-1057	62	15	.	.	PUNCT
ajeer-1057	63	1	firstly	firstly	ADV
ajeer-1057	63	2	,	,	PUNCT
ajeer-1057	63	3	we	we	PRON
ajeer-1057	63	4	failed	fail	VERB
ajeer-1057	63	5	to	to	PART
ajeer-1057	63	6	find	find	VERB
ajeer-1057	63	7	any	any	DET
ajeer-1057	63	8	regulation	regulation	NOUN
ajeer-1057	63	9	of	of	ADP
ajeer-1057	63	10	secp	secp	NOUN
ajeer-1057	63	11	about	about	ADP
ajeer-1057	63	12	the	the	DET
ajeer-1057	63	13	financial	financial	ADJ
ajeer-1057	63	14	expertise	expertise	NOUN
ajeer-1057	63	15	of	of	ADP
ajeer-1057	63	16	audit	audit	NOUN
ajeer-1057	63	17	committee	committee	NOUN
ajeer-1057	63	18	members	member	NOUN
ajeer-1057	63	19	therefore	therefore	ADV
ajeer-1057	63	20	,	,	PUNCT
ajeer-1057	63	21	very	very	ADV
ajeer-1057	63	22	few	few	ADJ
ajeer-1057	63	23	financial	financial	ADJ
ajeer-1057	63	24	experts	expert	NOUN
ajeer-1057	63	25	have	have	AUX
ajeer-1057	63	26	been	be	AUX
ajeer-1057	63	27	included	include	VERB
ajeer-1057	63	28	in	in	ADP
ajeer-1057	63	29	audit	audit	NOUN
ajeer-1057	63	30	committees	committee	NOUN
ajeer-1057	63	31	.	.	PUNCT
ajeer-1057	64	1	it	it	PRON
ajeer-1057	64	2	is	be	AUX
ajeer-1057	64	3	therefore	therefore	ADV
ajeer-1057	64	4	,	,	PUNCT
ajeer-1057	64	5	recommended	recommend	VERB
ajeer-1057	64	6	that	that	SCONJ
ajeer-1057	64	7	secp	secp	NOUN
ajeer-1057	64	8	and	and	CCONJ
ajeer-1057	64	9	other	other	ADJ
ajeer-1057	64	10	regulatory	regulatory	ADJ
ajeer-1057	64	11	bodies	body	NOUN
ajeer-1057	64	12	should	should	AUX
ajeer-1057	64	13	restrict	restrict	VERB
ajeer-1057	64	14	listed	list	VERB
ajeer-1057	64	15	firms	firm	NOUN
ajeer-1057	64	16	to	to	PART
ajeer-1057	64	17	include	include	VERB
ajeer-1057	64	18	financial	financial	ADJ
ajeer-1057	64	19	experts	expert	NOUN
ajeer-1057	64	20	in	in	ADP
ajeer-1057	64	21	audit	audit	NOUN
ajeer-1057	64	22	committees	committee	NOUN
ajeer-1057	64	23	.	.	PUNCT
ajeer-1057	65	1	secondly	secondly	ADV
ajeer-1057	65	2	,	,	PUNCT
ajeer-1057	65	3	our	our	PRON
ajeer-1057	65	4	results	result	NOUN
ajeer-1057	65	5	suggest	suggest	VERB
ajeer-1057	65	6	that	that	SCONJ
ajeer-1057	65	7	the	the	DET
ajeer-1057	65	8	size	size	NOUN
ajeer-1057	65	9	of	of	ADP
ajeer-1057	65	10	audit	audit	NOUN
ajeer-1057	65	11	committee	committee	NOUN
ajeer-1057	65	12	and	and	CCONJ
ajeer-1057	65	13	its	its	PRON
ajeer-1057	65	14	independence	independence	NOUN
ajeer-1057	65	15	significantly	significantly	ADV
ajeer-1057	65	16	and	and	CCONJ
ajeer-1057	65	17	positively	positively	ADV
ajeer-1057	65	18	affect	affect	VERB
ajeer-1057	65	19	voluntary	voluntary	ADJ
ajeer-1057	65	20	disclosure	disclosure	NOUN
ajeer-1057	65	21	which	which	PRON
ajeer-1057	65	22	is	be	AUX
ajeer-1057	65	23	in	in	ADV
ajeer-1057	65	24	-	-	PUNCT
ajeer-1057	65	25	lined	line	VERB
ajeer-1057	65	26	with	with	ADP
ajeer-1057	65	27	the	the	DET
ajeer-1057	65	28	existing	exist	VERB
ajeer-1057	65	29	literature	literature	NOUN
ajeer-1057	65	30	on	on	ADP
ajeer-1057	65	31	developed	develop	VERB
ajeer-1057	65	32	economies	economy	NOUN
ajeer-1057	65	33	.	.	PUNCT
ajeer-1057	66	1	thirdly	thirdly	ADV
ajeer-1057	66	2	,	,	PUNCT
ajeer-1057	66	3	our	our	PRON
ajeer-1057	66	4	results	result	NOUN
ajeer-1057	66	5	suggest	suggest	VERB
ajeer-1057	66	6	that	that	SCONJ
ajeer-1057	66	7	leverage	leverage	NOUN
ajeer-1057	66	8	,	,	PUNCT
ajeer-1057	66	9	size	size	NOUN
ajeer-1057	66	10	and	and	CCONJ
ajeer-1057	66	11	profitability	profitability	NOUN
ajeer-1057	66	12	affect	affect	VERB
ajeer-1057	66	13	voluntary	voluntary	ADJ
ajeer-1057	66	14	disclosure	disclosure	NOUN
ajeer-1057	66	15	positively	positively	ADV
ajeer-1057	66	16	which	which	PRON
ajeer-1057	66	17	means	mean	VERB
ajeer-1057	66	18	large	large	ADJ
ajeer-1057	66	19	and	and	CCONJ
ajeer-1057	66	20	profitable	profitable	ADJ
ajeer-1057	66	21	firms	firm	NOUN
ajeer-1057	66	22	disclose	disclose	VERB
ajeer-1057	66	23	superior	superior	ADJ
ajeer-1057	66	24	level	level	NOUN
ajeer-1057	66	25	of	of	ADP
ajeer-1057	66	26	information	information	NOUN
ajeer-1057	66	27	.	.	PUNCT
ajeer-1057	67	1	this	this	DET
ajeer-1057	67	2	paper	paper	NOUN
ajeer-1057	67	3	comprises	comprise	NOUN
ajeer-1057	67	4	of	of	ADP
ajeer-1057	67	5	five	five	NUM
ajeer-1057	67	6	sections	section	NOUN
ajeer-1057	67	7	;	;	PUNCT
ajeer-1057	67	8	section	section	NOUN
ajeer-1057	67	9	1	1	NUM
ajeer-1057	67	10	introduces	introduce	VERB
ajeer-1057	67	11	the	the	DET
ajeer-1057	67	12	paper	paper	NOUN
ajeer-1057	67	13	.	.	PUNCT
ajeer-1057	68	1	the	the	DET
ajeer-1057	68	2	proceeding	proceeding	NOUN
ajeer-1057	68	3	section	section	NOUN
ajeer-1057	68	4	briefly	briefly	NOUN
ajeer-1057	68	5	reviews	review	VERB
ajeer-1057	68	6	the	the	DET
ajeer-1057	68	7	existing	exist	VERB
ajeer-1057	68	8	literature	literature	NOUN
ajeer-1057	68	9	along	along	ADP
ajeer-1057	68	10	with	with	ADP
ajeer-1057	68	11	hypothesis	hypothesis	NOUN
ajeer-1057	68	12	development	development	NOUN
ajeer-1057	68	13	.	.	PUNCT
ajeer-1057	69	1	we	we	PRON
ajeer-1057	69	2	discussed	discuss	VERB
ajeer-1057	69	3	the	the	DET
ajeer-1057	69	4	methodology	methodology	NOUN
ajeer-1057	69	5	in	in	ADP
ajeer-1057	69	6	the	the	DET
ajeer-1057	69	7	proceeding	proceeding	NOUN
ajeer-1057	69	8	section	section	NOUN
ajeer-1057	69	9	.	.	PUNCT
ajeer-1057	70	1	section	section	NOUN
ajeer-1057	70	2	4	4	NUM
ajeer-1057	70	3	discusses	discuss	VERB
ajeer-1057	70	4	the	the	DET
ajeer-1057	70	5	results	result	NOUN
ajeer-1057	70	6	and	and	CCONJ
ajeer-1057	70	7	finally	finally	ADV
ajeer-1057	70	8	section	section	NOUN
ajeer-1057	70	9	5	5	NUM
ajeer-1057	70	10	concludes	conclude	VERB
ajeer-1057	70	11	the	the	DET
ajeer-1057	70	12	whole	whole	ADJ
ajeer-1057	70	13	study	study	NOUN
ajeer-1057	70	14	with	with	ADP
ajeer-1057	70	15	recommendations	recommendation	NOUN
ajeer-1057	70	16	for	for	ADP
ajeer-1057	70	17	future	future	ADJ
ajeer-1057	70	18	researchers	researcher	NOUN
ajeer-1057	70	19	.	.	PUNCT
ajeer-1057	71	1	2	2	X
ajeer-1057	71	2	.	.	X
ajeer-1057	71	3	literature	literature	NOUN
ajeer-1057	71	4	review	review	PROPN
ajeer-1057	71	5	and	and	CCONJ
ajeer-1057	71	6	hypotheses	hypothese	VERB
ajeer-1057	71	7	development	development	NOUN
ajeer-1057	71	8	the	the	DET
ajeer-1057	71	9	theoretical	theoretical	ADJ
ajeer-1057	71	10	framework	framework	NOUN
ajeer-1057	71	11	has	have	AUX
ajeer-1057	71	12	been	be	AUX
ajeer-1057	71	13	developed	develop	VERB
ajeer-1057	71	14	using	use	VERB
ajeer-1057	71	15	the	the	DET
ajeer-1057	71	16	agency	agency	NOUN
ajeer-1057	71	17	theory	theory	NOUN
ajeer-1057	71	18	,	,	PUNCT
ajeer-1057	71	19	the	the	DET
ajeer-1057	71	20	capital	capital	NOUN
ajeer-1057	71	21	need	need	VERB
ajeer-1057	71	22	theory	theory	NOUN
ajeer-1057	71	23	and	and	CCONJ
ajeer-1057	71	24	signaling	signal	VERB
ajeer-1057	71	25	theory	theory	NOUN
ajeer-1057	71	26	.	.	PUNCT
ajeer-1057	72	1	principal	principal	ADJ
ajeer-1057	72	2	agent	agent	NOUN
ajeer-1057	72	3	relationship	relationship	NOUN
ajeer-1057	72	4	is	be	AUX
ajeer-1057	72	5	defined	define	VERB
ajeer-1057	72	6	as	as	ADP
ajeer-1057	72	7	an	an	DET
ajeer-1057	72	8	agreement	agreement	NOUN
ajeer-1057	72	9	in	in	ADP
ajeer-1057	72	10	which	which	PRON
ajeer-1057	72	11	principal	principal	NOUN
ajeer-1057	72	12	,	,	PUNCT
ajeer-1057	72	13	appoints	appoint	VERB
ajeer-1057	72	14	an	an	DET
ajeer-1057	72	15	agent	agent	NOUN
ajeer-1057	72	16	who	who	PRON
ajeer-1057	72	17	perform	perform	VERB
ajeer-1057	72	18	tasks	task	NOUN
ajeer-1057	72	19	according	accord	VERB
ajeer-1057	72	20	to	to	ADP
ajeer-1057	72	21	the	the	DET
ajeer-1057	72	22	interest	interest	NOUN
ajeer-1057	72	23	and	and	CCONJ
ajeer-1057	72	24	instructions	instruction	NOUN
ajeer-1057	72	25	of	of	ADP
ajeer-1057	72	26	the	the	DET
ajeer-1057	72	27	principal	principal	NOUN
ajeer-1057	72	28	.	.	PUNCT
ajeer-1057	73	1	agent	agent	NOUN
ajeer-1057	73	2	has	have	VERB
ajeer-1057	73	3	to	to	PART
ajeer-1057	73	4	make	make	VERB
ajeer-1057	73	5	decision	decision	NOUN
ajeer-1057	73	6	in	in	ADP
ajeer-1057	73	7	order	order	NOUN
ajeer-1057	73	8	to	to	PART
ajeer-1057	73	9	perform	perform	VERB
ajeer-1057	73	10	tasks	task	NOUN
ajeer-1057	73	11	given	give	VERB
ajeer-1057	73	12	by	by	ADP
ajeer-1057	73	13	principal	principal	NOUN
ajeer-1057	73	14	.	.	PUNCT
ajeer-1057	74	1	bosse	bosse	PROPN
ajeer-1057	74	2	and	and	CCONJ
ajeer-1057	74	3	phillips	phillip	NOUN
ajeer-1057	74	4	(	(	PUNCT
ajeer-1057	74	5	2016	2016	NUM
ajeer-1057	74	6	)	)	PUNCT
ajeer-1057	74	7	argue	argue	VERB
ajeer-1057	74	8	that	that	SCONJ
ajeer-1057	74	9	agency	agency	NOUN
ajeer-1057	74	10	relationship	relationship	NOUN
ajeer-1057	74	11	leads	lead	VERB
ajeer-1057	74	12	to	to	ADP
ajeer-1057	74	13	problem	problem	NOUN
ajeer-1057	74	14	of	of	ADP
ajeer-1057	74	15	information	information	NOUN
ajeer-1057	74	16	asymmetry	asymmetry	NOUN
ajeer-1057	74	17	;	;	PUNCT
ajeer-1057	74	18	as	as	SCONJ
ajeer-1057	74	19	agent	agent	NOUN
ajeer-1057	74	20	(	(	PUNCT
ajeer-1057	74	21	manager	manager	NOUN
ajeer-1057	74	22	)	)	PUNCT
ajeer-1057	74	23	has	have	VERB
ajeer-1057	74	24	more	more	ADJ
ajeer-1057	74	25	access	access	NOUN
ajeer-1057	74	26	to	to	ADP
ajeer-1057	74	27	information	information	NOUN
ajeer-1057	74	28	than	than	ADP
ajeer-1057	74	29	principal	principal	NOUN
ajeer-1057	74	30	(	(	PUNCT
ajeer-1057	74	31	shareholder	shareholder	NOUN
ajeer-1057	74	32	)	)	PUNCT
ajeer-1057	74	33	.	.	PUNCT
ajeer-1057	75	1	voluntary	voluntary	ADJ
ajeer-1057	75	2	disclosure	disclosure	NOUN
ajeer-1057	75	3	may	may	AUX
ajeer-1057	75	4	be	be	AUX
ajeer-1057	75	5	helpful	helpful	ADJ
ajeer-1057	75	6	in	in	ADP
ajeer-1057	75	7	satisfying	satisfy	VERB
ajeer-1057	75	8	the	the	DET
ajeer-1057	75	9	concerns	concern	NOUN
ajeer-1057	75	10	of	of	ADP
ajeer-1057	75	11	shareholders	shareholder	NOUN
ajeer-1057	75	12	that	that	SCONJ
ajeer-1057	75	13	management	management	NOUN
ajeer-1057	75	14	is	be	AUX
ajeer-1057	75	15	striving	strive	VERB
ajeer-1057	75	16	to	to	PART
ajeer-1057	75	17	achieve	achieve	VERB
ajeer-1057	75	18	their	their	PRON
ajeer-1057	75	19	wealth	wealth	NOUN
ajeer-1057	75	20	maximization	maximization	NOUN
ajeer-1057	75	21	goals	goal	NOUN
ajeer-1057	75	22	.	.	PUNCT
ajeer-1057	76	1	researchers	researcher	NOUN
ajeer-1057	76	2	have	have	AUX
ajeer-1057	76	3	explained	explain	VERB
ajeer-1057	76	4	the	the	DET
ajeer-1057	76	5	voluntary	voluntary	ADJ
ajeer-1057	76	6	disclosure	disclosure	NOUN
ajeer-1057	76	7	in	in	ADP
ajeer-1057	76	8	financial	financial	ADJ
ajeer-1057	76	9	and	and	CCONJ
ajeer-1057	76	10	non	non	ADJ
ajeer-1057	76	11	-	-	ADJ
ajeer-1057	76	12	financial	financial	ADJ
ajeer-1057	76	13	reporting	reporting	NOUN
ajeer-1057	76	14	using	use	VERB
ajeer-1057	76	15	the	the	DET
ajeer-1057	76	16	signaling	signal	VERB
ajeer-1057	76	17	theory	theory	NOUN
ajeer-1057	76	18	(	(	PUNCT
ajeer-1057	76	19	ross	ross	PROPN
ajeer-1057	76	20	,	,	PUNCT
ajeer-1057	76	21	1977	1977	NUM
ajeer-1057	76	22	)	)	PUNCT
ajeer-1057	76	23	.	.	PUNCT
ajeer-1057	77	1	organizations	organization	NOUN
ajeer-1057	77	2	publish	publish	VERB
ajeer-1057	77	3	additional	additional	ADJ
ajeer-1057	77	4	information	information	NOUN
ajeer-1057	77	5	which	which	PRON
ajeer-1057	77	6	is	be	AUX
ajeer-1057	77	7	not	not	PART
ajeer-1057	77	8	required	require	VERB
ajeer-1057	77	9	by	by	ADP
ajeer-1057	77	10	regulatory	regulatory	ADJ
ajeer-1057	77	11	bodies	body	NOUN
ajeer-1057	77	12	,	,	PUNCT
ajeer-1057	77	13	in	in	ADP
ajeer-1057	77	14	order	order	NOUN
ajeer-1057	77	15	to	to	PART
ajeer-1057	77	16	give	give	VERB
ajeer-1057	77	17	positive	positive	ADJ
ajeer-1057	77	18	signals	signal	NOUN
ajeer-1057	77	19	to	to	ADP
ajeer-1057	77	20	their	their	PRON
ajeer-1057	77	21	investors	investor	NOUN
ajeer-1057	77	22	enhancing	enhance	VERB
ajeer-1057	77	23	favorable	favorable	ADJ
ajeer-1057	77	24	reputation	reputation	NOUN
ajeer-1057	77	25	(	(	PUNCT
ajeer-1057	77	26	verrecchia	verrecchia	NOUN
ajeer-1057	77	27	,	,	PUNCT
ajeer-1057	77	28	1983	1983	NUM
ajeer-1057	77	29	)	)	PUNCT
ajeer-1057	77	30	.	.	PUNCT
ajeer-1057	78	1	organizations	organization	NOUN
ajeer-1057	78	2	use	use	VERB
ajeer-1057	78	3	voluntary	voluntary	ADJ
ajeer-1057	78	4	disclosure	disclosure	NOUN
ajeer-1057	78	5	as	as	ADP
ajeer-1057	78	6	a	a	DET
ajeer-1057	78	7	signaling	signal	VERB
ajeer-1057	78	8	mean	mean	NOUN
ajeer-1057	78	9	and	and	CCONJ
ajeer-1057	78	10	disclose	disclose	VERB
ajeer-1057	78	11	additional	additional	ADJ
ajeer-1057	78	12	information	information	NOUN
ajeer-1057	78	13	to	to	PART
ajeer-1057	78	14	strengthen	strengthen	VERB
ajeer-1057	78	15	the	the	DET
ajeer-1057	78	16	trust	trust	NOUN
ajeer-1057	78	17	of	of	ADP
ajeer-1057	78	18	investors	investor	NOUN
ajeer-1057	78	19	(	(	PUNCT
ajeer-1057	78	20	zijl	zijl	PROPN
ajeer-1057	78	21	et	et	PROPN
ajeer-1057	78	22	al	al	PROPN
ajeer-1057	78	23	.	.	PROPN
ajeer-1057	78	24	,	,	PUNCT
ajeer-1057	78	25	2017	2017	NUM
ajeer-1057	78	26	)	)	PUNCT
ajeer-1057	78	27	.	.	PUNCT
ajeer-1057	79	1	(	(	PUNCT
ajeer-1057	79	2	chung	chung	PROPN
ajeer-1057	79	3	and	and	CCONJ
ajeer-1057	79	4	kallapur	kallapur	PROPN
ajeer-1057	79	5	,	,	PUNCT
ajeer-1057	79	6	2003	2003	NUM
ajeer-1057	79	7	)	)	PUNCT
ajeer-1057	79	8	suggest	suggest	VERB
ajeer-1057	79	9	that	that	SCONJ
ajeer-1057	79	10	establishment	establishment	NOUN
ajeer-1057	79	11	of	of	ADP
ajeer-1057	79	12	audit	audit	NOUN
ajeer-1057	79	13	committee	committee	NOUN
ajeer-1057	79	14	may	may	AUX
ajeer-1057	79	15	be	be	AUX
ajeer-1057	79	16	helpful	helpful	ADJ
ajeer-1057	79	17	in	in	ADP
ajeer-1057	79	18	improving	improve	VERB
ajeer-1057	79	19	disclosure	disclosure	NOUN
ajeer-1057	79	20	by	by	ADP
ajeer-1057	79	21	reducing	reduce	VERB
ajeer-1057	79	22	information	information	NOUN
ajeer-1057	79	23	asymmetry	asymmetry	NOUN
ajeer-1057	79	24	.	.	PUNCT
ajeer-1057	80	1	companies	company	NOUN
ajeer-1057	80	2	seek	seek	VERB
ajeer-1057	80	3	external	external	ADJ
ajeer-1057	80	4	finances	finance	NOUN
ajeer-1057	80	5	to	to	PART
ajeer-1057	80	6	support	support	VERB
ajeer-1057	80	7	their	their	PRON
ajeer-1057	80	8	capital	capital	NOUN
ajeer-1057	80	9	requirements	requirement	NOUN
ajeer-1057	80	10	.	.	PUNCT
ajeer-1057	81	1	the	the	DET
ajeer-1057	81	2	capital	capital	NOUN
ajeer-1057	81	3	need	need	VERB
ajeer-1057	81	4	theory	theory	NOUN
ajeer-1057	81	5	suggests	suggest	VERB
ajeer-1057	81	6	that	that	SCONJ
ajeer-1057	81	7	companies	company	NOUN
ajeer-1057	81	8	get	get	VERB
ajeer-1057	81	9	finances	finance	NOUN
ajeer-1057	81	10	at	at	ADP
ajeer-1057	81	11	lower	low	ADJ
ajeer-1057	81	12	cost	cost	NOUN
ajeer-1057	81	13	,	,	PUNCT
ajeer-1057	81	14	which	which	PRON
ajeer-1057	81	15	discloses	disclose	VERB
ajeer-1057	81	16	information	information	NOUN
ajeer-1057	81	17	voluntarily	voluntarily	ADV
ajeer-1057	81	18	(	(	PUNCT
ajeer-1057	81	19	choi	choi	NOUN
ajeer-1057	81	20	,	,	PUNCT
ajeer-1057	81	21	1973	1973	NUM
ajeer-1057	81	22	)	)	PUNCT
ajeer-1057	81	23	.	.	PUNCT
ajeer-1057	82	1	it	it	PRON
ajeer-1057	82	2	has	have	AUX
ajeer-1057	82	3	been	be	AUX
ajeer-1057	82	4	argued	argue	VERB
ajeer-1057	82	5	that	that	SCONJ
ajeer-1057	82	6	the	the	DET
ajeer-1057	82	7	organizations	organization	NOUN
ajeer-1057	82	8	’	'	PUNCT
ajeer-1057	82	9	cost	cost	NOUN
ajeer-1057	82	10	of	of	ADP
ajeer-1057	82	11	capital	capital	NOUN
ajeer-1057	82	12	includes	include	VERB
ajeer-1057	82	13	the	the	DET
ajeer-1057	82	14	risk	risk	NOUN
ajeer-1057	82	15	premium	premium	NOUN
ajeer-1057	82	16	,	,	PUNCT
ajeer-1057	82	17	which	which	PRON
ajeer-1057	82	18	investors	investor	NOUN
ajeer-1057	82	19	would	would	AUX
ajeer-1057	82	20	require	require	VERB
ajeer-1057	82	21	as	as	SCONJ
ajeer-1057	82	22	they	they	PRON
ajeer-1057	82	23	are	be	AUX
ajeer-1057	82	24	not	not	PART
ajeer-1057	82	25	doubtful	doubtful	ADJ
ajeer-1057	82	26	about	about	ADP
ajeer-1057	82	27	the	the	DET
ajeer-1057	82	28	disclosed	disclose	VERB
ajeer-1057	82	29	information	information	NOUN
ajeer-1057	82	30	.	.	PUNCT
ajeer-1057	83	1	cost	cost	NOUN
ajeer-1057	83	2	of	of	ADP
ajeer-1057	83	3	capital	capital	NOUN
ajeer-1057	83	4	may	may	AUX
ajeer-1057	83	5	be	be	AUX
ajeer-1057	83	6	reduced	reduce	VERB
ajeer-1057	83	7	by	by	ADP
ajeer-1057	83	8	voluntary	voluntary	ADJ
ajeer-1057	83	9	disclosure	disclosure	NOUN
ajeer-1057	83	10	as	as	SCONJ
ajeer-1057	83	11	investors	investor	NOUN
ajeer-1057	83	12	and	and	CCONJ
ajeer-1057	83	13	analysts	analyst	NOUN
ajeer-1057	83	14	may	may	AUX
ajeer-1057	83	15	understand	understand	VERB
ajeer-1057	83	16	the	the	DET
ajeer-1057	83	17	organization	organization	NOUN
ajeer-1057	83	18	’s	’s	PART
ajeer-1057	83	19	true	true	ADJ
ajeer-1057	83	20	economic	economic	ADJ
ajeer-1057	83	21	prospects	prospect	NOUN
ajeer-1057	83	22	.	.	PUNCT
ajeer-1057	84	1	therefore	therefore	ADV
ajeer-1057	84	2	,	,	PUNCT
ajeer-1057	84	3	literature	literature	NOUN
ajeer-1057	84	4	suggests	suggest	VERB
ajeer-1057	84	5	a	a	DET
ajeer-1057	84	6	positive	positive	ADJ
ajeer-1057	84	7	relationship	relationship	NOUN
ajeer-1057	84	8	between	between	ADP
ajeer-1057	84	9	cost	cost	NOUN
ajeer-1057	84	10	of	of	ADP
ajeer-1057	84	11	capital	capital	NOUN
ajeer-1057	84	12	and	and	CCONJ
ajeer-1057	84	13	voluntary	voluntary	ADJ
ajeer-1057	84	14	(	(	PUNCT
ajeer-1057	84	15	persons	person	NOUN
ajeer-1057	84	16	,	,	PUNCT
ajeer-1057	84	17	2009	2009	NUM
ajeer-1057	84	18	)	)	PUNCT
ajeer-1057	84	19	;	;	PUNCT
ajeer-1057	84	20	(	(	PUNCT
ajeer-1057	84	21	francis	francis	PROPN
ajeer-1057	84	22	et	et	PROPN
ajeer-1057	84	23	al	al	PROPN
ajeer-1057	84	24	.	.	PROPN
ajeer-1057	84	25	,	,	PUNCT
ajeer-1057	84	26	2008	2008	NUM
ajeer-1057	84	27	)	)	PUNCT
ajeer-1057	84	28	;	;	PUNCT
ajeer-1057	84	29	(	(	PUNCT
ajeer-1057	84	30	healy	healy	NOUN
ajeer-1057	84	31	and	and	CCONJ
ajeer-1057	84	32	palepu	palepu	NOUN
ajeer-1057	84	33	,	,	PUNCT
ajeer-1057	84	34	2001	2001	NUM
ajeer-1057	84	35	)	)	PUNCT
ajeer-1057	84	36	.	.	PUNCT
ajeer-1057	85	1	asian	asian	ADJ
ajeer-1057	85	2	journal	journal	PROPN
ajeer-1057	85	3	of	of	ADP
ajeer-1057	85	4	economics	economic	NOUN
ajeer-1057	85	5	and	and	CCONJ
ajeer-1057	85	6	empirical	empirical	ADJ
ajeer-1057	85	7	research	research	NOUN
ajeer-1057	85	8	,	,	PUNCT
ajeer-1057	85	9	2019	2019	NUM
ajeer-1057	85	10	,	,	PUNCT
ajeer-1057	85	11	6(2	6(2	NUM
ajeer-1057	85	12	):	):	PUNCT
ajeer-1057	85	13	113	113	NUM
ajeer-1057	85	14	-	-	SYM
ajeer-1057	85	15	119	119	NUM
ajeer-1057	85	16	115	115	NUM
ajeer-1057	85	17	©	©	PROPN
ajeer-1057	85	18	2019	2019	NUM
ajeer-1057	85	19	by	by	ADP
ajeer-1057	85	20	the	the	DET
ajeer-1057	85	21	authors	author	NOUN
ajeer-1057	85	22	;	;	PUNCT
ajeer-1057	85	23	licensee	licensee	PROPN
ajeer-1057	85	24	asian	asian	ADJ
ajeer-1057	85	25	online	online	PROPN
ajeer-1057	85	26	journal	journal	PROPN
ajeer-1057	85	27	publishing	publishing	NOUN
ajeer-1057	85	28	group	group	NOUN
ajeer-1057	85	29	it	it	PRON
ajeer-1057	85	30	has	have	AUX
ajeer-1057	85	31	been	be	AUX
ajeer-1057	85	32	made	make	VERB
ajeer-1057	85	33	mandatory	mandatory	ADJ
ajeer-1057	85	34	for	for	ADP
ajeer-1057	85	35	the	the	DET
ajeer-1057	85	36	listed	list	VERB
ajeer-1057	85	37	companies	company	NOUN
ajeer-1057	85	38	of	of	ADP
ajeer-1057	85	39	pakistan	pakistan	PROPN
ajeer-1057	85	40	by	by	ADP
ajeer-1057	85	41	secp	secp	NOUN
ajeer-1057	85	42	that	that	SCONJ
ajeer-1057	85	43	audit	audit	NOUN
ajeer-1057	85	44	committee	committee	NOUN
ajeer-1057	85	45	must	must	AUX
ajeer-1057	85	46	have	have	VERB
ajeer-1057	85	47	at	at	ADV
ajeer-1057	85	48	least	least	ADV
ajeer-1057	85	49	four	four	NUM
ajeer-1057	85	50	members	member	NOUN
ajeer-1057	85	51	consisting	consist	VERB
ajeer-1057	85	52	of	of	ADP
ajeer-1057	85	53	three	three	NUM
ajeer-1057	85	54	non	non	ADJ
ajeer-1057	85	55	-	-	ADJ
ajeer-1057	85	56	executive	executive	ADJ
ajeer-1057	85	57	directors	director	NOUN
ajeer-1057	85	58	and	and	CCONJ
ajeer-1057	85	59	one	one	NUM
ajeer-1057	85	60	independent	independent	ADJ
ajeer-1057	85	61	director	director	NOUN
ajeer-1057	85	62	.	.	PUNCT
ajeer-1057	86	1	it	it	PRON
ajeer-1057	86	2	has	have	AUX
ajeer-1057	86	3	been	be	AUX
ajeer-1057	86	4	suggested	suggest	VERB
ajeer-1057	86	5	by	by	ADP
ajeer-1057	86	6	the	the	DET
ajeer-1057	86	7	theory	theory	NOUN
ajeer-1057	86	8	of	of	ADP
ajeer-1057	86	9	resource	resource	NOUN
ajeer-1057	86	10	dependency	dependency	NOUN
ajeer-1057	86	11	that	that	SCONJ
ajeer-1057	86	12	large	large	ADJ
ajeer-1057	86	13	audit	audit	NOUN
ajeer-1057	86	14	committees	committee	NOUN
ajeer-1057	86	15	would	would	AUX
ajeer-1057	86	16	be	be	AUX
ajeer-1057	86	17	more	more	ADV
ajeer-1057	86	18	efficient	efficient	ADJ
ajeer-1057	86	19	compared	compare	VERB
ajeer-1057	86	20	to	to	ADP
ajeer-1057	86	21	the	the	DET
ajeer-1057	86	22	small	small	ADJ
ajeer-1057	86	23	ones	one	NOUN
ajeer-1057	86	24	.	.	PUNCT
ajeer-1057	87	1	the	the	DET
ajeer-1057	87	2	increase	increase	NOUN
ajeer-1057	87	3	in	in	ADP
ajeer-1057	87	4	number	number	NOUN
ajeer-1057	87	5	of	of	ADP
ajeer-1057	87	6	committee	committee	NOUN
ajeer-1057	87	7	members	member	NOUN
ajeer-1057	87	8	would	would	AUX
ajeer-1057	87	9	bring	bring	VERB
ajeer-1057	87	10	diversified	diversified	ADJ
ajeer-1057	87	11	skills	skill	NOUN
ajeer-1057	87	12	,	,	PUNCT
ajeer-1057	87	13	expertise	expertise	NOUN
ajeer-1057	87	14	and	and	CCONJ
ajeer-1057	87	15	experiences	experience	NOUN
ajeer-1057	87	16	.	.	PUNCT
ajeer-1057	88	1	the	the	DET
ajeer-1057	88	2	confidence	confidence	NOUN
ajeer-1057	88	3	of	of	ADP
ajeer-1057	88	4	stakeholders	stakeholder	NOUN
ajeer-1057	88	5	of	of	ADP
ajeer-1057	88	6	the	the	DET
ajeer-1057	88	7	company	company	NOUN
ajeer-1057	88	8	may	may	AUX
ajeer-1057	88	9	be	be	AUX
ajeer-1057	88	10	enhanced	enhance	VERB
ajeer-1057	88	11	through	through	ADP
ajeer-1057	88	12	large	large	ADJ
ajeer-1057	88	13	audit	audit	NOUN
ajeer-1057	88	14	committee	committee	NOUN
ajeer-1057	88	15	consisting	consist	VERB
ajeer-1057	88	16	of	of	ADP
ajeer-1057	88	17	members	member	NOUN
ajeer-1057	88	18	having	have	VERB
ajeer-1057	88	19	diversified	diversified	ADJ
ajeer-1057	88	20	experience	experience	NOUN
ajeer-1057	88	21	and	and	CCONJ
ajeer-1057	88	22	expertise	expertise	NOUN
ajeer-1057	88	23	.	.	PUNCT
ajeer-1057	89	1	it	it	PRON
ajeer-1057	89	2	has	have	AUX
ajeer-1057	89	3	been	be	AUX
ajeer-1057	89	4	observed	observe	VERB
ajeer-1057	89	5	that	that	SCONJ
ajeer-1057	89	6	companies	company	NOUN
ajeer-1057	89	7	having	have	VERB
ajeer-1057	89	8	large	large	ADJ
ajeer-1057	89	9	audit	audit	NOUN
ajeer-1057	89	10	committees	committee	NOUN
ajeer-1057	89	11	pay	pay	VERB
ajeer-1057	89	12	lesser	less	ADJ
ajeer-1057	89	13	for	for	ADP
ajeer-1057	89	14	debt	debt	NOUN
ajeer-1057	89	15	financing	financing	NOUN
ajeer-1057	89	16	(	(	PUNCT
ajeer-1057	89	17	abbott	abbott	PROPN
ajeer-1057	89	18	et	et	PROPN
ajeer-1057	89	19	al	al	PROPN
ajeer-1057	89	20	.	.	PROPN
ajeer-1057	89	21	,	,	PUNCT
ajeer-1057	89	22	2004	2004	NUM
ajeer-1057	89	23	)	)	PUNCT
ajeer-1057	89	24	.	.	PUNCT
ajeer-1057	90	1	linda	linda	PROPN
ajeer-1057	90	2	et	et	PROPN
ajeer-1057	90	3	al	al	PROPN
ajeer-1057	90	4	.	.	PROPN
ajeer-1057	91	1	(	(	PUNCT
ajeer-1057	91	2	2011	2011	NUM
ajeer-1057	91	3	)	)	PUNCT
ajeer-1057	91	4	suggest	suggest	VERB
ajeer-1057	91	5	that	that	SCONJ
ajeer-1057	91	6	the	the	DET
ajeer-1057	91	7	size	size	NOUN
ajeer-1057	91	8	of	of	ADP
ajeer-1057	91	9	audit	audit	NOUN
ajeer-1057	91	10	committee	committee	NOUN
ajeer-1057	91	11	have	have	VERB
ajeer-1057	91	12	a	a	DET
ajeer-1057	91	13	positive	positive	ADJ
ajeer-1057	91	14	relationship	relationship	NOUN
ajeer-1057	91	15	with	with	ADP
ajeer-1057	91	16	voluntary	voluntary	ADJ
ajeer-1057	91	17	disclosure	disclosure	NOUN
ajeer-1057	91	18	in	in	ADP
ajeer-1057	91	19	financial	financial	ADJ
ajeer-1057	91	20	sector	sector	NOUN
ajeer-1057	91	21	companies	company	NOUN
ajeer-1057	91	22	in	in	ADP
ajeer-1057	91	23	indonesia	indonesia	PROPN
ajeer-1057	91	24	.	.	PUNCT
ajeer-1057	92	1	persons	person	NOUN
ajeer-1057	92	2	(	(	PUNCT
ajeer-1057	92	3	2009	2009	NUM
ajeer-1057	92	4	)	)	PUNCT
ajeer-1057	92	5	also	also	ADV
ajeer-1057	92	6	suggested	suggest	VERB
ajeer-1057	92	7	the	the	DET
ajeer-1057	92	8	same	same	ADJ
ajeer-1057	92	9	relationship	relationship	NOUN
ajeer-1057	92	10	between	between	ADP
ajeer-1057	92	11	both	both	DET
ajeer-1057	92	12	variables	variable	NOUN
ajeer-1057	92	13	.	.	PUNCT
ajeer-1057	93	1	building	build	VERB
ajeer-1057	93	2	on	on	ADP
ajeer-1057	93	3	these	these	DET
ajeer-1057	93	4	studies	study	NOUN
ajeer-1057	93	5	,	,	PUNCT
ajeer-1057	93	6	we	we	PRON
ajeer-1057	93	7	developed	develop	VERB
ajeer-1057	93	8	the	the	DET
ajeer-1057	93	9	following	follow	VERB
ajeer-1057	93	10	hypothesis	hypothesis	NOUN
ajeer-1057	93	11	to	to	PART
ajeer-1057	93	12	test	test	VERB
ajeer-1057	93	13	whether	whether	SCONJ
ajeer-1057	93	14	audit	audit	NOUN
ajeer-1057	93	15	committee	committee	NOUN
ajeer-1057	93	16	size	size	NOUN
ajeer-1057	93	17	has	have	VERB
ajeer-1057	93	18	an	an	DET
ajeer-1057	93	19	impact	impact	NOUN
ajeer-1057	93	20	on	on	ADP
ajeer-1057	93	21	voluntary	voluntary	ADJ
ajeer-1057	93	22	disclosure	disclosure	NOUN
ajeer-1057	93	23	:	:	PUNCT
ajeer-1057	93	24	h1	h1	NOUN
ajeer-1057	93	25	:	:	PUNCT
ajeer-1057	93	26	audit	audit	PROPN
ajeer-1057	93	27	committee	committee	NOUN
ajeer-1057	93	28	size	size	NOUN
ajeer-1057	93	29	positively	positively	ADV
ajeer-1057	93	30	affects	affect	VERB
ajeer-1057	93	31	the	the	DET
ajeer-1057	93	32	level	level	NOUN
ajeer-1057	93	33	of	of	ADP
ajeer-1057	93	34	voluntary	voluntary	ADJ
ajeer-1057	93	35	disclosure	disclosure	NOUN
ajeer-1057	93	36	.	.	PUNCT
ajeer-1057	94	1	literature	literature	NOUN
ajeer-1057	94	2	suggests	suggest	VERB
ajeer-1057	94	3	that	that	SCONJ
ajeer-1057	94	4	increase	increase	VERB
ajeer-1057	94	5	in	in	ADP
ajeer-1057	94	6	the	the	DET
ajeer-1057	94	7	meetings	meeting	NOUN
ajeer-1057	94	8	of	of	ADP
ajeer-1057	94	9	audit	audit	NOUN
ajeer-1057	94	10	committee	committee	NOUN
ajeer-1057	94	11	members	member	NOUN
ajeer-1057	94	12	improves	improve	VERB
ajeer-1057	94	13	the	the	DET
ajeer-1057	94	14	effectiveness	effectiveness	NOUN
ajeer-1057	94	15	of	of	ADP
ajeer-1057	94	16	committee	committee	NOUN
ajeer-1057	94	17	.	.	PUNCT
ajeer-1057	95	1	menon	menon	PROPN
ajeer-1057	95	2	and	and	CCONJ
ajeer-1057	95	3	williams	williams	PROPN
ajeer-1057	95	4	(	(	PUNCT
ajeer-1057	95	5	1994	1994	NUM
ajeer-1057	95	6	)	)	PUNCT
ajeer-1057	95	7	suggest	suggest	VERB
ajeer-1057	95	8	that	that	SCONJ
ajeer-1057	95	9	inactive	inactive	ADJ
ajeer-1057	95	10	audit	audit	NOUN
ajeer-1057	95	11	committee	committee	NOUN
ajeer-1057	95	12	may	may	AUX
ajeer-1057	95	13	not	not	PART
ajeer-1057	95	14	be	be	AUX
ajeer-1057	95	15	able	able	ADJ
ajeer-1057	95	16	to	to	PART
ajeer-1057	95	17	evaluate	evaluate	VERB
ajeer-1057	95	18	the	the	DET
ajeer-1057	95	19	management	management	NOUN
ajeer-1057	95	20	in	in	ADP
ajeer-1057	95	21	an	an	DET
ajeer-1057	95	22	effective	effective	ADJ
ajeer-1057	95	23	manner	manner	NOUN
ajeer-1057	95	24	.	.	PUNCT
ajeer-1057	96	1	it	it	PRON
ajeer-1057	96	2	is	be	AUX
ajeer-1057	96	3	believed	believe	VERB
ajeer-1057	96	4	that	that	SCONJ
ajeer-1057	96	5	an	an	DET
ajeer-1057	96	6	audit	audit	NOUN
ajeer-1057	96	7	committee	committee	NOUN
ajeer-1057	96	8	is	be	AUX
ajeer-1057	96	9	considered	consider	VERB
ajeer-1057	96	10	more	more	ADV
ajeer-1057	96	11	active	active	ADJ
ajeer-1057	96	12	,	,	PUNCT
ajeer-1057	96	13	if	if	SCONJ
ajeer-1057	96	14	members	member	NOUN
ajeer-1057	96	15	are	be	AUX
ajeer-1057	96	16	meeting	meet	VERB
ajeer-1057	96	17	frequently	frequently	ADV
ajeer-1057	96	18	(	(	PUNCT
ajeer-1057	96	19	stewart	stewart	PROPN
ajeer-1057	96	20	and	and	CCONJ
ajeer-1057	96	21	munro	munro	PROPN
ajeer-1057	96	22	,	,	PUNCT
ajeer-1057	96	23	2007	2007	NUM
ajeer-1057	96	24	)	)	PUNCT
ajeer-1057	96	25	.	.	PUNCT
ajeer-1057	97	1	meeting	meet	VERB
ajeer-1057	97	2	at	at	ADP
ajeer-1057	97	3	least	least	ADJ
ajeer-1057	97	4	once	once	ADV
ajeer-1057	97	5	in	in	ADP
ajeer-1057	97	6	a	a	DET
ajeer-1057	97	7	quarter	quarter	NOUN
ajeer-1057	97	8	has	have	AUX
ajeer-1057	97	9	been	be	AUX
ajeer-1057	97	10	made	make	VERB
ajeer-1057	97	11	mandatory	mandatory	ADJ
ajeer-1057	97	12	by	by	ADP
ajeer-1057	97	13	scep	scep	NOUN
ajeer-1057	97	14	for	for	ADP
ajeer-1057	97	15	committee	committee	NOUN
ajeer-1057	97	16	members	member	NOUN
ajeer-1057	97	17	.	.	PUNCT
ajeer-1057	98	1	menon	menon	PROPN
ajeer-1057	98	2	and	and	CCONJ
ajeer-1057	98	3	williams	williams	PROPN
ajeer-1057	98	4	(	(	PUNCT
ajeer-1057	98	5	1994	1994	NUM
ajeer-1057	98	6	)	)	PUNCT
ajeer-1057	98	7	;	;	PUNCT
ajeer-1057	98	8	raghunandan	raghunandan	PROPN
ajeer-1057	98	9	et	et	PROPN
ajeer-1057	98	10	al	al	PROPN
ajeer-1057	98	11	.	.	PUNCT
ajeer-1057	99	1	(	(	PUNCT
ajeer-1057	99	2	1998	1998	NUM
ajeer-1057	99	3	)	)	PUNCT
ajeer-1057	99	4	;	;	PUNCT
ajeer-1057	99	5	beasley	beasley	PROPN
ajeer-1057	99	6	et	et	PROPN
ajeer-1057	99	7	al	al	PROPN
ajeer-1057	99	8	.	.	PROPN
ajeer-1057	100	1	(	(	PUNCT
ajeer-1057	100	2	2000	2000	NUM
ajeer-1057	100	3	)	)	PUNCT
ajeer-1057	101	1	and	and	CCONJ
ajeer-1057	101	2	suggest	suggest	VERB
ajeer-1057	101	3	that	that	SCONJ
ajeer-1057	101	4	the	the	PRON
ajeer-1057	101	5	more	more	ADV
ajeer-1057	101	6	the	the	DET
ajeer-1057	101	7	audit	audit	NOUN
ajeer-1057	101	8	committee	committee	NOUN
ajeer-1057	101	9	members	member	NOUN
ajeer-1057	101	10	meet	meet	VERB
ajeer-1057	101	11	,	,	PUNCT
ajeer-1057	101	12	the	the	PRON
ajeer-1057	101	13	better	well	ADJ
ajeer-1057	101	14	they	they	PRON
ajeer-1057	101	15	monitor	monitor	VERB
ajeer-1057	101	16	,	,	PUNCT
ajeer-1057	101	17	control	control	VERB
ajeer-1057	101	18	the	the	DET
ajeer-1057	101	19	company	company	NOUN
ajeer-1057	101	20	which	which	PRON
ajeer-1057	101	21	may	may	AUX
ajeer-1057	101	22	improves	improve	VERB
ajeer-1057	101	23	the	the	DET
ajeer-1057	101	24	transparency	transparency	NOUN
ajeer-1057	101	25	of	of	ADP
ajeer-1057	101	26	financial	financial	ADJ
ajeer-1057	101	27	and	and	CCONJ
ajeer-1057	101	28	non	non	ADJ
ajeer-1057	101	29	-	-	ADJ
ajeer-1057	101	30	financial	financial	ADJ
ajeer-1057	101	31	reporting	reporting	NOUN
ajeer-1057	101	32	of	of	ADP
ajeer-1057	101	33	the	the	DET
ajeer-1057	101	34	company	company	NOUN
ajeer-1057	101	35	.	.	PUNCT
ajeer-1057	102	1	beasley	beasley	PROPN
ajeer-1057	102	2	et	et	PROPN
ajeer-1057	102	3	al	al	PROPN
ajeer-1057	102	4	.	.	PROPN
ajeer-1057	103	1	(	(	PUNCT
ajeer-1057	103	2	2000	2000	NUM
ajeer-1057	103	3	)	)	PUNCT
ajeer-1057	103	4	suggest	suggest	VERB
ajeer-1057	103	5	that	that	SCONJ
ajeer-1057	103	6	audit	audit	NOUN
ajeer-1057	103	7	committees	committee	NOUN
ajeer-1057	103	8	make	make	VERB
ajeer-1057	103	9	mistakes	mistake	NOUN
ajeer-1057	103	10	in	in	ADP
ajeer-1057	103	11	company	company	NOUN
ajeer-1057	103	12	’s	’s	PART
ajeer-1057	103	13	financial	financial	ADJ
ajeer-1057	103	14	reporting	reporting	NOUN
ajeer-1057	103	15	which	which	PRON
ajeer-1057	103	16	do	do	AUX
ajeer-1057	103	17	not	not	PART
ajeer-1057	103	18	meet	meet	VERB
ajeer-1057	103	19	frequently	frequently	ADV
ajeer-1057	103	20	compare	compare	VERB
ajeer-1057	103	21	to	to	ADP
ajeer-1057	103	22	audit	audit	NOUN
ajeer-1057	103	23	committees	committee	NOUN
ajeer-1057	103	24	which	which	PRON
ajeer-1057	103	25	meet	meet	VERB
ajeer-1057	103	26	frequently	frequently	ADV
ajeer-1057	103	27	.	.	PUNCT
ajeer-1057	104	1	building	build	VERB
ajeer-1057	104	2	on	on	ADP
ajeer-1057	104	3	these	these	DET
ajeer-1057	104	4	studies	study	NOUN
ajeer-1057	104	5	,	,	PUNCT
ajeer-1057	104	6	we	we	PRON
ajeer-1057	104	7	have	have	AUX
ajeer-1057	104	8	developed	develop	VERB
ajeer-1057	104	9	the	the	DET
ajeer-1057	104	10	following	follow	VERB
ajeer-1057	104	11	hypothesis	hypothesis	NOUN
ajeer-1057	104	12	.	.	PUNCT
ajeer-1057	105	1	h2	h2	NOUN
ajeer-1057	105	2	:	:	PUNCT
ajeer-1057	105	3	frequency	frequency	NOUN
ajeer-1057	105	4	of	of	ADP
ajeer-1057	105	5	audit	audit	NOUN
ajeer-1057	105	6	committee	committee	NOUN
ajeer-1057	105	7	meetings	meeting	NOUN
ajeer-1057	105	8	positively	positively	ADV
ajeer-1057	105	9	affects	affect	VERB
ajeer-1057	105	10	the	the	DET
ajeer-1057	105	11	level	level	NOUN
ajeer-1057	105	12	of	of	ADP
ajeer-1057	105	13	voluntary	voluntary	ADJ
ajeer-1057	105	14	disclosure	disclosure	NOUN
ajeer-1057	105	15	.	.	PUNCT
ajeer-1057	106	1	literature	literature	NOUN
ajeer-1057	106	2	suggests	suggest	VERB
ajeer-1057	106	3	that	that	SCONJ
ajeer-1057	106	4	independence	independence	NOUN
ajeer-1057	106	5	of	of	ADP
ajeer-1057	106	6	audit	audit	NOUN
ajeer-1057	106	7	committee	committee	NOUN
ajeer-1057	106	8	is	be	AUX
ajeer-1057	106	9	among	among	ADP
ajeer-1057	106	10	the	the	DET
ajeer-1057	106	11	key	key	ADJ
ajeer-1057	106	12	factors	factor	NOUN
ajeer-1057	106	13	which	which	PRON
ajeer-1057	106	14	makes	make	VERB
ajeer-1057	106	15	the	the	DET
ajeer-1057	106	16	audit	audit	NOUN
ajeer-1057	106	17	committee	committee	NOUN
ajeer-1057	106	18	effective	effective	ADJ
ajeer-1057	106	19	.	.	PUNCT
ajeer-1057	107	1	therefore	therefore	ADV
ajeer-1057	107	2	,	,	PUNCT
ajeer-1057	107	3	companies	company	NOUN
ajeer-1057	107	4	include	include	VERB
ajeer-1057	107	5	members	member	NOUN
ajeer-1057	107	6	who	who	PRON
ajeer-1057	107	7	are	be	AUX
ajeer-1057	107	8	not	not	PART
ajeer-1057	107	9	involved	involve	VERB
ajeer-1057	107	10	in	in	ADP
ajeer-1057	107	11	management	management	NOUN
ajeer-1057	107	12	to	to	PART
ajeer-1057	107	13	ensure	ensure	VERB
ajeer-1057	107	14	the	the	DET
ajeer-1057	107	15	independence	independence	NOUN
ajeer-1057	107	16	.	.	PUNCT
ajeer-1057	108	1	independent	independent	ADJ
ajeer-1057	108	2	member	member	NOUN
ajeer-1057	108	3	should	should	AUX
ajeer-1057	108	4	possess	possess	VERB
ajeer-1057	108	5	no	no	DET
ajeer-1057	108	6	personal	personal	NOUN
ajeer-1057	108	7	as	as	ADV
ajeer-1057	108	8	well	well	ADV
ajeer-1057	108	9	as	as	ADP
ajeer-1057	108	10	economic	economic	ADJ
ajeer-1057	108	11	relationship	relationship	NOUN
ajeer-1057	108	12	with	with	ADP
ajeer-1057	108	13	the	the	DET
ajeer-1057	108	14	organization	organization	NOUN
ajeer-1057	108	15	in	in	ADP
ajeer-1057	108	16	order	order	NOUN
ajeer-1057	108	17	to	to	PART
ajeer-1057	108	18	work	work	VERB
ajeer-1057	108	19	independently	independently	ADV
ajeer-1057	108	20	and	and	CCONJ
ajeer-1057	108	21	objectively	objectively	ADV
ajeer-1057	108	22	(	(	PUNCT
ajeer-1057	108	23	goodwin	goodwin	PROPN
ajeer-1057	108	24	and	and	CCONJ
ajeer-1057	108	25	yeo	yeo	PROPN
ajeer-1057	108	26	,	,	PUNCT
ajeer-1057	108	27	2001	2001	NUM
ajeer-1057	108	28	)	)	PUNCT
ajeer-1057	108	29	;	;	PUNCT
ajeer-1057	108	30	(	(	PUNCT
ajeer-1057	108	31	bédard	bédard	NOUN
ajeer-1057	108	32	and	and	CCONJ
ajeer-1057	108	33	gendron	gendron	NOUN
ajeer-1057	108	34	,	,	PUNCT
ajeer-1057	108	35	2010	2010	NUM
ajeer-1057	108	36	)	)	PUNCT
ajeer-1057	108	37	.	.	PUNCT
ajeer-1057	109	1	therefore	therefore	ADV
ajeer-1057	109	2	,	,	PUNCT
ajeer-1057	109	3	management	management	NOUN
ajeer-1057	109	4	may	may	AUX
ajeer-1057	109	5	have	have	VERB
ajeer-1057	109	6	fewer	few	ADJ
ajeer-1057	109	7	chances	chance	NOUN
ajeer-1057	109	8	to	to	PART
ajeer-1057	109	9	disclose	disclose	VERB
ajeer-1057	109	10	less	less	ADJ
ajeer-1057	109	11	information	information	NOUN
ajeer-1057	109	12	which	which	PRON
ajeer-1057	109	13	benefit	benefit	VERB
ajeer-1057	109	14	them	they	PRON
ajeer-1057	109	15	(	(	PUNCT
ajeer-1057	109	16	allegrini	allegrini	PROPN
ajeer-1057	109	17	and	and	CCONJ
ajeer-1057	109	18	greco	greco	PROPN
ajeer-1057	109	19	,	,	PUNCT
ajeer-1057	109	20	2011	2011	NUM
ajeer-1057	109	21	)	)	PUNCT
ajeer-1057	109	22	.	.	PUNCT
ajeer-1057	110	1	akhtaruddin	akhtaruddin	PROPN
ajeer-1057	110	2	and	and	CCONJ
ajeer-1057	110	3	haron	haron	PROPN
ajeer-1057	110	4	(	(	PUNCT
ajeer-1057	110	5	2010	2010	NUM
ajeer-1057	110	6	)	)	PUNCT
ajeer-1057	110	7	suggest	suggest	VERB
ajeer-1057	110	8	that	that	SCONJ
ajeer-1057	110	9	independence	independence	NOUN
ajeer-1057	110	10	of	of	ADP
ajeer-1057	110	11	audit	audit	NOUN
ajeer-1057	110	12	committee	committee	NOUN
ajeer-1057	110	13	positively	positively	ADV
ajeer-1057	110	14	affects	affect	VERB
ajeer-1057	110	15	voluntary	voluntary	ADJ
ajeer-1057	110	16	disclosures	disclosure	NOUN
ajeer-1057	110	17	.	.	PUNCT
ajeer-1057	111	1	due	due	ADP
ajeer-1057	111	2	to	to	ADP
ajeer-1057	111	3	its	its	PRON
ajeer-1057	111	4	importance	importance	NOUN
ajeer-1057	111	5	,	,	PUNCT
ajeer-1057	111	6	the	the	DET
ajeer-1057	111	7	corporate	corporate	ADJ
ajeer-1057	111	8	governance	governance	NOUN
ajeer-1057	111	9	act	act	NOUN
ajeer-1057	111	10	for	for	ADP
ajeer-1057	111	11	listed	list	VERB
ajeer-1057	111	12	companies	company	NOUN
ajeer-1057	111	13	,	,	PUNCT
ajeer-1057	111	14	pakistan	pakistan	PROPN
ajeer-1057	111	15	(	(	PUNCT
ajeer-1057	111	16	2017	2017	NUM
ajeer-1057	111	17	)	)	PUNCT
ajeer-1057	111	18	states	state	VERB
ajeer-1057	111	19	that	that	SCONJ
ajeer-1057	111	20	chairman	chairman	NOUN
ajeer-1057	111	21	of	of	ADP
ajeer-1057	111	22	the	the	DET
ajeer-1057	111	23	board	board	NOUN
ajeer-1057	111	24	and	and	CCONJ
ajeer-1057	111	25	audit	audit	NOUN
ajeer-1057	111	26	committee	committee	NOUN
ajeer-1057	111	27	must	must	AUX
ajeer-1057	111	28	be	be	AUX
ajeer-1057	111	29	separate	separate	ADJ
ajeer-1057	111	30	person	person	NOUN
ajeer-1057	111	31	and	and	CCONJ
ajeer-1057	111	32	audit	audit	NOUN
ajeer-1057	111	33	committee	committee	NOUN
ajeer-1057	111	34	chairman	chairman	NOUN
ajeer-1057	111	35	must	must	AUX
ajeer-1057	111	36	be	be	AUX
ajeer-1057	111	37	independent	independent	ADJ
ajeer-1057	111	38	director	director	NOUN
ajeer-1057	111	39	.	.	PUNCT
ajeer-1057	112	1	contrarily	contrarily	ADV
ajeer-1057	112	2	,	,	PUNCT
ajeer-1057	112	3	beasley	beasley	PROPN
ajeer-1057	112	4	et	et	PROPN
ajeer-1057	112	5	al	al	PROPN
ajeer-1057	112	6	.	.	PROPN
ajeer-1057	113	1	(	(	PUNCT
ajeer-1057	113	2	2000	2000	NUM
ajeer-1057	113	3	)	)	PUNCT
ajeer-1057	113	4	suggested	suggest	VERB
ajeer-1057	113	5	that	that	SCONJ
ajeer-1057	113	6	number	number	NOUN
ajeer-1057	113	7	of	of	ADP
ajeer-1057	113	8	independent	independent	ADJ
ajeer-1057	113	9	members	member	NOUN
ajeer-1057	113	10	and	and	CCONJ
ajeer-1057	113	11	the	the	DET
ajeer-1057	113	12	fraudulency	fraudulency	ADJ
ajeer-1057	113	13	level	level	NOUN
ajeer-1057	113	14	of	of	ADP
ajeer-1057	113	15	firm	firm	NOUN
ajeer-1057	113	16	have	have	VERB
ajeer-1057	113	17	a	a	DET
ajeer-1057	113	18	negative	negative	ADJ
ajeer-1057	113	19	relationship	relationship	NOUN
ajeer-1057	113	20	.	.	PUNCT
ajeer-1057	114	1	it	it	PRON
ajeer-1057	114	2	has	have	AUX
ajeer-1057	114	3	been	be	AUX
ajeer-1057	114	4	suggested	suggest	VERB
ajeer-1057	114	5	by	by	ADP
ajeer-1057	114	6	earlier	early	ADJ
ajeer-1057	114	7	research	research	NOUN
ajeer-1057	114	8	that	that	SCONJ
ajeer-1057	114	9	disclosure	disclosure	NOUN
ajeer-1057	114	10	quality	quality	NOUN
ajeer-1057	114	11	is	be	AUX
ajeer-1057	114	12	not	not	PART
ajeer-1057	114	13	affected	affect	VERB
ajeer-1057	114	14	by	by	ADP
ajeer-1057	114	15	the	the	DET
ajeer-1057	114	16	inclusion	inclusion	NOUN
ajeer-1057	114	17	of	of	ADP
ajeer-1057	114	18	independent	independent	ADJ
ajeer-1057	114	19	members	member	NOUN
ajeer-1057	114	20	in	in	ADP
ajeer-1057	114	21	an	an	DET
ajeer-1057	114	22	audit	audit	NOUN
ajeer-1057	114	23	committee	committee	NOUN
ajeer-1057	114	24	.	.	PUNCT
ajeer-1057	115	1	building	build	VERB
ajeer-1057	115	2	on	on	ADP
ajeer-1057	115	3	these	these	DET
ajeer-1057	115	4	studies	study	NOUN
ajeer-1057	115	5	,	,	PUNCT
ajeer-1057	115	6	we	we	PRON
ajeer-1057	115	7	developed	develop	VERB
ajeer-1057	115	8	a	a	DET
ajeer-1057	115	9	following	follow	VERB
ajeer-1057	115	10	hypothesis	hypothesis	NOUN
ajeer-1057	115	11	:	:	PUNCT
ajeer-1057	115	12	h3	h3	NOUN
ajeer-1057	115	13	:	:	PUNCT
ajeer-1057	115	14	independence	independence	NOUN
ajeer-1057	115	15	of	of	ADP
ajeer-1057	115	16	audit	audit	NOUN
ajeer-1057	115	17	committee	committee	NOUN
ajeer-1057	115	18	positively	positively	ADV
ajeer-1057	115	19	affects	affect	VERB
ajeer-1057	115	20	voluntary	voluntary	ADJ
ajeer-1057	115	21	disclosure	disclosure	NOUN
ajeer-1057	115	22	.	.	PUNCT
ajeer-1057	116	1	audit	audit	NOUN
ajeer-1057	116	2	committee	committee	NOUN
ajeer-1057	116	3	members	member	NOUN
ajeer-1057	116	4	have	have	VERB
ajeer-1057	116	5	to	to	PART
ajeer-1057	116	6	assist	assist	VERB
ajeer-1057	116	7	board	board	NOUN
ajeer-1057	116	8	of	of	ADP
ajeer-1057	116	9	directors	director	NOUN
ajeer-1057	116	10	so	so	ADV
ajeer-1057	116	11	,	,	PUNCT
ajeer-1057	116	12	it	it	PRON
ajeer-1057	116	13	is	be	AUX
ajeer-1057	116	14	vital	vital	ADJ
ajeer-1057	116	15	for	for	SCONJ
ajeer-1057	116	16	them	they	PRON
ajeer-1057	116	17	to	to	PART
ajeer-1057	116	18	have	have	VERB
ajeer-1057	116	19	adequate	adequate	ADJ
ajeer-1057	116	20	level	level	NOUN
ajeer-1057	116	21	of	of	ADP
ajeer-1057	116	22	financial	financial	ADJ
ajeer-1057	116	23	expertise	expertise	NOUN
ajeer-1057	116	24	so	so	SCONJ
ajeer-1057	116	25	that	that	SCONJ
ajeer-1057	116	26	they	they	PRON
ajeer-1057	116	27	may	may	AUX
ajeer-1057	116	28	be	be	AUX
ajeer-1057	116	29	able	able	ADJ
ajeer-1057	116	30	to	to	PART
ajeer-1057	116	31	provide	provide	VERB
ajeer-1057	116	32	the	the	DET
ajeer-1057	116	33	true	true	ADJ
ajeer-1057	116	34	insight	insight	NOUN
ajeer-1057	116	35	of	of	ADP
ajeer-1057	116	36	the	the	DET
ajeer-1057	116	37	company	company	NOUN
ajeer-1057	116	38	’s	’s	PART
ajeer-1057	116	39	affairs	affair	NOUN
ajeer-1057	116	40	.	.	PUNCT
ajeer-1057	117	1	the	the	DET
ajeer-1057	117	2	code	code	NOUN
ajeer-1057	117	3	of	of	ADP
ajeer-1057	117	4	corporate	corporate	ADJ
ajeer-1057	117	5	governance	governance	NOUN
ajeer-1057	117	6	of	of	ADP
ajeer-1057	117	7	pakistan	pakistan	PROPN
ajeer-1057	117	8	does	do	AUX
ajeer-1057	117	9	not	not	PART
ajeer-1057	117	10	require	require	VERB
ajeer-1057	117	11	listed	list	VERB
ajeer-1057	117	12	companies	company	NOUN
ajeer-1057	117	13	to	to	PART
ajeer-1057	117	14	hire	hire	VERB
ajeer-1057	117	15	members	member	NOUN
ajeer-1057	117	16	who	who	PRON
ajeer-1057	117	17	have	have	VERB
ajeer-1057	117	18	adequate	adequate	ADJ
ajeer-1057	117	19	level	level	NOUN
ajeer-1057	117	20	of	of	ADP
ajeer-1057	117	21	financial	financial	ADJ
ajeer-1057	117	22	expertise	expertise	NOUN
ajeer-1057	117	23	.	.	PUNCT
ajeer-1057	118	1	agrawal	agrawal	PROPN
ajeer-1057	118	2	and	and	CCONJ
ajeer-1057	118	3	chadha	chadha	PROPN
ajeer-1057	118	4	(	(	PUNCT
ajeer-1057	118	5	2005	2005	NUM
ajeer-1057	118	6	)	)	PUNCT
ajeer-1057	118	7	suggested	suggest	VERB
ajeer-1057	118	8	that	that	SCONJ
ajeer-1057	118	9	the	the	DET
ajeer-1057	118	10	chances	chance	NOUN
ajeer-1057	118	11	of	of	ADP
ajeer-1057	118	12	mistakes	mistake	NOUN
ajeer-1057	118	13	in	in	ADP
ajeer-1057	118	14	the	the	DET
ajeer-1057	118	15	financial	financial	ADJ
ajeer-1057	118	16	statements	statement	NOUN
ajeer-1057	118	17	would	would	AUX
ajeer-1057	118	18	be	be	AUX
ajeer-1057	118	19	reduced	reduce	VERB
ajeer-1057	118	20	,	,	PUNCT
ajeer-1057	118	21	if	if	SCONJ
ajeer-1057	118	22	the	the	DET
ajeer-1057	118	23	internal	internal	ADJ
ajeer-1057	118	24	auditor	auditor	NOUN
ajeer-1057	118	25	have	have	VERB
ajeer-1057	118	26	adequate	adequate	ADJ
ajeer-1057	118	27	level	level	NOUN
ajeer-1057	118	28	of	of	ADP
ajeer-1057	118	29	financial	financial	ADJ
ajeer-1057	118	30	knowledge	knowledge	NOUN
ajeer-1057	118	31	.	.	PUNCT
ajeer-1057	119	1	internal	internal	ADJ
ajeer-1057	119	2	auditor	auditor	NOUN
ajeer-1057	119	3	having	have	VERB
ajeer-1057	119	4	financial	financial	ADJ
ajeer-1057	119	5	knowledge	knowledge	NOUN
ajeer-1057	119	6	,	,	PUNCT
ajeer-1057	119	7	may	may	AUX
ajeer-1057	119	8	be	be	AUX
ajeer-1057	119	9	able	able	ADJ
ajeer-1057	119	10	to	to	PART
ajeer-1057	119	11	identify	identify	VERB
ajeer-1057	119	12	the	the	DET
ajeer-1057	119	13	concealed	conceal	VERB
ajeer-1057	119	14	deceptions	deception	NOUN
ajeer-1057	119	15	happening	happen	VERB
ajeer-1057	119	16	in	in	ADP
ajeer-1057	119	17	the	the	DET
ajeer-1057	119	18	company	company	NOUN
ajeer-1057	119	19	(	(	PUNCT
ajeer-1057	119	20	krishnan	krishnan	PROPN
ajeer-1057	119	21	and	and	CCONJ
ajeer-1057	119	22	lee	lee	PROPN
ajeer-1057	119	23	,	,	PUNCT
ajeer-1057	119	24	2009	2009	NUM
ajeer-1057	119	25	)	)	PUNCT
ajeer-1057	119	26	.	.	PUNCT
ajeer-1057	120	1	therefore	therefore	ADV
ajeer-1057	120	2	,	,	PUNCT
ajeer-1057	120	3	we	we	PRON
ajeer-1057	120	4	developed	develop	VERB
ajeer-1057	120	5	the	the	DET
ajeer-1057	120	6	following	following	ADJ
ajeer-1057	120	7	hypothesis	hypothesis	NOUN
ajeer-1057	120	8	:	:	PUNCT
ajeer-1057	120	9	h4	h4	NOUN
ajeer-1057	120	10	:	:	PUNCT
ajeer-1057	120	11	financial	financial	ADJ
ajeer-1057	120	12	expertise	expertise	NOUN
ajeer-1057	120	13	of	of	ADP
ajeer-1057	120	14	audit	audit	NOUN
ajeer-1057	120	15	committee	committee	NOUN
ajeer-1057	120	16	member	member	NOUN
ajeer-1057	120	17	positively	positively	ADV
ajeer-1057	120	18	affect	affect	VERB
ajeer-1057	120	19	level	level	NOUN
ajeer-1057	120	20	of	of	ADP
ajeer-1057	120	21	voluntary	voluntary	ADJ
ajeer-1057	120	22	disclosure	disclosure	NOUN
ajeer-1057	120	23	.	.	PUNCT
ajeer-1057	121	1	there	there	PRON
ajeer-1057	121	2	are	be	VERB
ajeer-1057	121	3	numerous	numerous	ADJ
ajeer-1057	121	4	studies	study	NOUN
ajeer-1057	121	5	conducted	conduct	VERB
ajeer-1057	121	6	on	on	ADP
ajeer-1057	121	7	audit	audit	NOUN
ajeer-1057	121	8	committee	committee	NOUN
ajeer-1057	121	9	and	and	CCONJ
ajeer-1057	121	10	its	its	PRON
ajeer-1057	121	11	characteristics	characteristic	NOUN
ajeer-1057	121	12	.	.	PUNCT
ajeer-1057	122	1	this	this	DET
ajeer-1057	122	2	topic	topic	NOUN
ajeer-1057	122	3	has	have	VERB
ajeer-1057	122	4	a	a	DET
ajeer-1057	122	5	long	long	ADJ
ajeer-1057	122	6	history	history	NOUN
ajeer-1057	122	7	.	.	PUNCT
ajeer-1057	123	1	researchers	researcher	NOUN
ajeer-1057	123	2	examined	examine	VERB
ajeer-1057	123	3	audit	audit	NOUN
ajeer-1057	123	4	committee	committee	NOUN
ajeer-1057	123	5	role	role	NOUN
ajeer-1057	123	6	and	and	CCONJ
ajeer-1057	123	7	its	its	PRON
ajeer-1057	123	8	characteristics	characteristic	NOUN
ajeer-1057	123	9	,	,	PUNCT
ajeer-1057	123	10	studying	study	VERB
ajeer-1057	123	11	different	different	ADJ
ajeer-1057	123	12	data	datum	NOUN
ajeer-1057	123	13	sets	set	NOUN
ajeer-1057	123	14	of	of	ADP
ajeer-1057	123	15	under	under	ADV
ajeer-1057	123	16	-	-	PUNCT
ajeer-1057	123	17	developed	develop	VERB
ajeer-1057	123	18	,	,	PUNCT
ajeer-1057	123	19	developing	develop	VERB
ajeer-1057	123	20	and	and	CCONJ
ajeer-1057	123	21	developed	developed	ADJ
ajeer-1057	123	22	nations	nation	NOUN
ajeer-1057	123	23	.	.	PUNCT
ajeer-1057	124	1	on	on	ADP
ajeer-1057	124	2	the	the	DET
ajeer-1057	124	3	contrary	contrary	NOUN
ajeer-1057	124	4	,	,	PUNCT
ajeer-1057	124	5	researchers	researcher	NOUN
ajeer-1057	124	6	have	have	AUX
ajeer-1057	124	7	started	start	VERB
ajeer-1057	124	8	focusing	focus	VERB
ajeer-1057	124	9	on	on	ADP
ajeer-1057	124	10	voluntary	voluntary	ADJ
ajeer-1057	124	11	disclosure	disclosure	NOUN
ajeer-1057	124	12	in	in	ADP
ajeer-1057	124	13	the	the	DET
ajeer-1057	124	14	recent	recent	ADJ
ajeer-1057	124	15	past	past	NOUN
ajeer-1057	124	16	.	.	PUNCT
ajeer-1057	125	1	still	still	ADV
ajeer-1057	125	2	researchers	researcher	NOUN
ajeer-1057	125	3	focus	focus	VERB
ajeer-1057	125	4	remained	remain	VERB
ajeer-1057	125	5	on	on	ADP
ajeer-1057	125	6	the	the	DET
ajeer-1057	125	7	developed	develop	VERB
ajeer-1057	125	8	countries	country	NOUN
ajeer-1057	125	9	(	(	PUNCT
ajeer-1057	125	10	pucheta	pucheta	NOUN
ajeer-1057	125	11	-	-	PUNCT
ajeer-1057	125	12	martínez	martínez	NOUN
ajeer-1057	125	13	and	and	CCONJ
ajeer-1057	125	14	de	de	ADP
ajeer-1057	125	15	fuentes	fuente	NOUN
ajeer-1057	125	16	,	,	PUNCT
ajeer-1057	125	17	2007	2007	NUM
ajeer-1057	125	18	)	)	PUNCT
ajeer-1057	125	19	;	;	PUNCT
ajeer-1057	125	20	(	(	PUNCT
ajeer-1057	125	21	greco	greco	NOUN
ajeer-1057	125	22	,	,	PUNCT
ajeer-1057	125	23	2011	2011	NUM
ajeer-1057	125	24	)	)	PUNCT
ajeer-1057	125	25	;	;	PUNCT
ajeer-1057	125	26	(	(	PUNCT
ajeer-1057	125	27	samaha	samaha	NOUN
ajeer-1057	125	28	and	and	CCONJ
ajeer-1057	125	29	abdallah	abdallah	PROPN
ajeer-1057	125	30	,	,	PUNCT
ajeer-1057	125	31	2012	2012	NUM
ajeer-1057	125	32	)	)	PUNCT
ajeer-1057	125	33	.	.	PUNCT
ajeer-1057	126	1	few	few	ADJ
ajeer-1057	126	2	researchers	researcher	NOUN
ajeer-1057	126	3	have	have	AUX
ajeer-1057	126	4	studied	study	VERB
ajeer-1057	126	5	malaysia	malaysia	PROPN
ajeer-1057	126	6	(	(	PUNCT
ajeer-1057	126	7	akhtaruddin	akhtaruddin	NOUN
ajeer-1057	126	8	and	and	CCONJ
ajeer-1057	126	9	haron	haron	PROPN
ajeer-1057	126	10	,	,	PUNCT
ajeer-1057	126	11	2010	2010	NUM
ajeer-1057	126	12	)	)	PUNCT
ajeer-1057	126	13	;	;	PUNCT
ajeer-1057	126	14	(	(	PUNCT
ajeer-1057	126	15	madi	madi	PROPN
ajeer-1057	126	16	et	et	PROPN
ajeer-1057	126	17	al	al	PROPN
ajeer-1057	126	18	.	.	PROPN
ajeer-1057	126	19	,	,	PUNCT
ajeer-1057	126	20	2014	2014	NUM
ajeer-1057	126	21	)	)	PUNCT
ajeer-1057	126	22	and	and	CCONJ
ajeer-1057	126	23	egypt	egypt	PROPN
ajeer-1057	126	24	(	(	PUNCT
ajeer-1057	126	25	samaha	samaha	PROPN
ajeer-1057	126	26	et	et	PROPN
ajeer-1057	126	27	al	al	PROPN
ajeer-1057	126	28	.	.	PROPN
ajeer-1057	126	29	,	,	PUNCT
ajeer-1057	126	30	2015	2015	NUM
ajeer-1057	126	31	)	)	PUNCT
ajeer-1057	126	32	.	.	PUNCT
ajeer-1057	127	1	to	to	ADP
ajeer-1057	127	2	the	the	DET
ajeer-1057	127	3	best	good	ADJ
ajeer-1057	127	4	of	of	ADP
ajeer-1057	127	5	our	our	PRON
ajeer-1057	127	6	knowledge	knowledge	NOUN
ajeer-1057	127	7	,	,	PUNCT
ajeer-1057	127	8	this	this	DET
ajeer-1057	127	9	study	study	NOUN
ajeer-1057	127	10	has	have	AUX
ajeer-1057	127	11	never	never	ADV
ajeer-1057	127	12	been	be	AUX
ajeer-1057	127	13	conducted	conduct	VERB
ajeer-1057	127	14	in	in	ADP
ajeer-1057	127	15	pakistan	pakistan	PROPN
ajeer-1057	127	16	.	.	PUNCT
ajeer-1057	128	1	therefore	therefore	ADV
ajeer-1057	128	2	,	,	PUNCT
ajeer-1057	128	3	this	this	DET
ajeer-1057	128	4	study	study	NOUN
ajeer-1057	128	5	is	be	AUX
ajeer-1057	128	6	crucially	crucially	ADV
ajeer-1057	128	7	important	important	ADJ
ajeer-1057	128	8	in	in	ADP
ajeer-1057	128	9	understanding	understand	VERB
ajeer-1057	128	10	the	the	DET
ajeer-1057	128	11	relationship	relationship	NOUN
ajeer-1057	128	12	of	of	ADP
ajeer-1057	128	13	voluntary	voluntary	ADJ
ajeer-1057	128	14	disclosure	disclosure	NOUN
ajeer-1057	128	15	and	and	CCONJ
ajeer-1057	128	16	characteristics	characteristic	NOUN
ajeer-1057	128	17	of	of	ADP
ajeer-1057	128	18	audit	audit	NOUN
ajeer-1057	128	19	committee	committee	NOUN
ajeer-1057	128	20	.	.	PUNCT
ajeer-1057	129	1	3	3	X
ajeer-1057	129	2	.	.	X
ajeer-1057	129	3	data	datum	NOUN
ajeer-1057	129	4	and	and	CCONJ
ajeer-1057	129	5	methodology	methodology	NOUN
ajeer-1057	129	6	we	we	PRON
ajeer-1057	129	7	have	have	AUX
ajeer-1057	129	8	used	use	VERB
ajeer-1057	129	9	dataset	dataset	NOUN
ajeer-1057	129	10	of	of	ADP
ajeer-1057	129	11	150	150	NUM
ajeer-1057	129	12	non	non	ADJ
ajeer-1057	129	13	-	-	ADJ
ajeer-1057	129	14	financial	financial	ADJ
ajeer-1057	129	15	firms	firm	NOUN
ajeer-1057	129	16	which	which	PRON
ajeer-1057	129	17	are	be	AUX
ajeer-1057	129	18	listed	list	VERB
ajeer-1057	129	19	on	on	ADP
ajeer-1057	129	20	pakistan	pakistan	PROPN
ajeer-1057	129	21	stock	stock	PROPN
ajeer-1057	129	22	exchange	exchange	PROPN
ajeer-1057	129	23	.	.	PUNCT
ajeer-1057	130	1	we	we	PRON
ajeer-1057	130	2	have	have	AUX
ajeer-1057	130	3	used	use	VERB
ajeer-1057	130	4	annual	annual	ADJ
ajeer-1057	130	5	reports	report	NOUN
ajeer-1057	130	6	to	to	PART
ajeer-1057	130	7	extract	extract	VERB
ajeer-1057	130	8	the	the	DET
ajeer-1057	130	9	data	datum	NOUN
ajeer-1057	130	10	for	for	ADP
ajeer-1057	130	11	the	the	DET
ajeer-1057	130	12	year	year	NOUN
ajeer-1057	130	13	2017	2017	NUM
ajeer-1057	130	14	.	.	PUNCT
ajeer-1057	131	1	it	it	PRON
ajeer-1057	131	2	is	be	AUX
ajeer-1057	131	3	believed	believe	VERB
ajeer-1057	131	4	that	that	SCONJ
ajeer-1057	131	5	annual	annual	ADJ
ajeer-1057	131	6	report	report	NOUN
ajeer-1057	131	7	of	of	ADP
ajeer-1057	131	8	a	a	DET
ajeer-1057	131	9	firm	firm	NOUN
ajeer-1057	131	10	best	well	ADV
ajeer-1057	131	11	portrays	portray	VERB
ajeer-1057	131	12	the	the	DET
ajeer-1057	131	13	overall	overall	ADJ
ajeer-1057	131	14	information	information	NOUN
ajeer-1057	131	15	disclosure	disclosure	NOUN
ajeer-1057	131	16	compare	compare	VERB
ajeer-1057	131	17	to	to	ADP
ajeer-1057	131	18	websites	website	NOUN
ajeer-1057	131	19	,	,	PUNCT
ajeer-1057	131	20	newspaper	newspaper	NOUN
ajeer-1057	131	21	etc	etc	X
ajeer-1057	131	22	.	.	X
ajeer-1057	131	23	(	(	PUNCT
ajeer-1057	131	24	botosan	botosan	NOUN
ajeer-1057	131	25	,	,	PUNCT
ajeer-1057	131	26	1997	1997	NUM
ajeer-1057	131	27	)	)	PUNCT
ajeer-1057	131	28	;	;	PUNCT
ajeer-1057	131	29	(	(	PUNCT
ajeer-1057	131	30	allegrini	allegrini	NOUN
ajeer-1057	131	31	and	and	CCONJ
ajeer-1057	131	32	greco	greco	PROPN
ajeer-1057	131	33	,	,	PUNCT
ajeer-1057	131	34	2011	2011	NUM
ajeer-1057	131	35	)	)	PUNCT
ajeer-1057	131	36	.	.	PUNCT
ajeer-1057	132	1	we	we	PRON
ajeer-1057	132	2	have	have	AUX
ajeer-1057	132	3	not	not	PART
ajeer-1057	132	4	included	include	VERB
ajeer-1057	132	5	financial	financial	ADJ
ajeer-1057	132	6	firms	firm	NOUN
ajeer-1057	132	7	in	in	ADP
ajeer-1057	132	8	our	our	PRON
ajeer-1057	132	9	sample	sample	NOUN
ajeer-1057	132	10	,	,	PUNCT
ajeer-1057	132	11	as	as	SCONJ
ajeer-1057	132	12	their	their	PRON
ajeer-1057	132	13	disclosure	disclosure	NOUN
ajeer-1057	132	14	requirement	requirement	NOUN
ajeer-1057	132	15	and	and	CCONJ
ajeer-1057	132	16	accounting	accounting	NOUN
ajeer-1057	132	17	standards	standard	NOUN
ajeer-1057	132	18	are	be	AUX
ajeer-1057	132	19	different	different	ADJ
ajeer-1057	132	20	.	.	PUNCT
ajeer-1057	133	1	we	we	PRON
ajeer-1057	133	2	have	have	AUX
ajeer-1057	133	3	employed	employ	VERB
ajeer-1057	133	4	multiple	multiple	ADJ
ajeer-1057	133	5	regression	regression	NOUN
ajeer-1057	133	6	technique	technique	NOUN
ajeer-1057	133	7	to	to	PART
ajeer-1057	133	8	analyze	analyze	VERB
ajeer-1057	133	9	the	the	DET
ajeer-1057	133	10	impact	impact	NOUN
ajeer-1057	133	11	of	of	ADP
ajeer-1057	133	12	characteristics	characteristic	NOUN
ajeer-1057	133	13	of	of	ADP
ajeer-1057	133	14	audit	audit	NOUN
ajeer-1057	133	15	committee	committee	NOUN
ajeer-1057	133	16	and	and	CCONJ
ajeer-1057	133	17	voluntary	voluntary	ADJ
ajeer-1057	133	18	disclosure	disclosure	NOUN
ajeer-1057	133	19	.	.	PUNCT
ajeer-1057	134	1	following	follow	VERB
ajeer-1057	134	2	is	be	AUX
ajeer-1057	134	3	a	a	DET
ajeer-1057	134	4	regression	regression	NOUN
ajeer-1057	134	5	equation	equation	NOUN
ajeer-1057	134	6	we	we	PRON
ajeer-1057	134	7	have	have	AUX
ajeer-1057	134	8	used	use	VERB
ajeer-1057	134	9	in	in	ADP
ajeer-1057	134	10	our	our	PRON
ajeer-1057	134	11	study	study	NOUN
ajeer-1057	134	12	:	:	PUNCT
ajeer-1057	134	13	vds	vds	PROPN
ajeer-1057	134	14	=	=	SYM
ajeer-1057	134	15	β0	β0	PROPN
ajeer-1057	135	1	+	+	CCONJ
ajeer-1057	135	2	β1aind	β1aind	PROPN
ajeer-1057	135	3	+	+	CCONJ
ajeer-1057	135	4	β2afe	β2afe	PROPN
ajeer-1057	136	1	+	+	CCONJ
ajeer-1057	136	2	β3amet	β3amet	VERB
ajeer-1057	136	3	+	+	CCONJ
ajeer-1057	136	4	β4asiz	β4asiz	PROPN
ajeer-1057	137	1	+	+	CCONJ
ajeer-1057	137	2	β6fsiz	β6fsiz	ADJ
ajeer-1057	137	3	+	+	CCONJ
ajeer-1057	137	4	β7prof	β7prof	NOUN
ajeer-1057	137	5	+	+	NOUN
ajeer-1057	137	6	β8lev	β8lev	NUM
ajeer-1057	137	7	+	+	CCONJ
ajeer-1057	137	8	ε	ε	PROPN
ajeer-1057	137	9	where	where	SCONJ
ajeer-1057	137	10	,	,	PUNCT
ajeer-1057	137	11	vds	vds	PROPN
ajeer-1057	137	12	is	be	AUX
ajeer-1057	137	13	voluntary	voluntary	ADJ
ajeer-1057	137	14	disclosure	disclosure	NOUN
ajeer-1057	137	15	score	score	NOUN
ajeer-1057	137	16	.	.	PUNCT
ajeer-1057	138	1	aind	aind	PROPN
ajeer-1057	138	2	is	be	AUX
ajeer-1057	138	3	audit	audit	NOUN
ajeer-1057	138	4	committee	committee	NOUN
ajeer-1057	138	5	independence	independence	NOUN
ajeer-1057	138	6	.	.	PUNCT
ajeer-1057	139	1	afe	afe	PROPN
ajeer-1057	139	2	is	be	AUX
ajeer-1057	139	3	financial	financial	ADJ
ajeer-1057	139	4	expertise	expertise	NOUN
ajeer-1057	139	5	of	of	ADP
ajeer-1057	139	6	audit	audit	NOUN
ajeer-1057	139	7	committee	committee	NOUN
ajeer-1057	139	8	members	member	NOUN
ajeer-1057	139	9	.	.	PUNCT
ajeer-1057	140	1	amet	amet	PROPN
ajeer-1057	140	2	is	be	AUX
ajeer-1057	140	3	frequency	frequency	NOUN
ajeer-1057	140	4	of	of	ADP
ajeer-1057	140	5	audit	audit	NOUN
ajeer-1057	140	6	committee	committee	NOUN
ajeer-1057	140	7	meeting	meeting	NOUN
ajeer-1057	140	8	.	.	PUNCT
ajeer-1057	141	1	asiz	asiz	PROPN
ajeer-1057	141	2	is	be	AUX
ajeer-1057	141	3	size	size	NOUN
ajeer-1057	141	4	of	of	ADP
ajeer-1057	141	5	the	the	DET
ajeer-1057	141	6	audit	audit	NOUN
ajeer-1057	141	7	committee	committee	NOUN
ajeer-1057	141	8	.	.	PUNCT
ajeer-1057	142	1	fsiz	fsiz	PROPN
ajeer-1057	142	2	is	be	AUX
ajeer-1057	142	3	size	size	NOUN
ajeer-1057	142	4	of	of	ADP
ajeer-1057	142	5	the	the	DET
ajeer-1057	142	6	firm	firm	NOUN
ajeer-1057	142	7	.	.	PUNCT
ajeer-1057	143	1	prof	prof	NOUN
ajeer-1057	143	2	is	be	AUX
ajeer-1057	143	3	profitability	profitability	NOUN
ajeer-1057	143	4	.	.	PUNCT
ajeer-1057	144	1	lev	lev	NOUN
ajeer-1057	144	2	is	be	AUX
ajeer-1057	144	3	leverage	leverage	NOUN
ajeer-1057	144	4	.	.	PUNCT
ajeer-1057	145	1	researchers	researcher	NOUN
ajeer-1057	145	2	have	have	AUX
ajeer-1057	145	3	used	use	VERB
ajeer-1057	145	4	two	two	NUM
ajeer-1057	145	5	methods	method	NOUN
ajeer-1057	145	6	to	to	PART
ajeer-1057	145	7	estimate	estimate	VERB
ajeer-1057	145	8	the	the	DET
ajeer-1057	145	9	voluntary	voluntary	ADJ
ajeer-1057	145	10	disclosure	disclosure	NOUN
ajeer-1057	145	11	level	level	NOUN
ajeer-1057	145	12	of	of	ADP
ajeer-1057	145	13	firm	firm	NOUN
ajeer-1057	145	14	.	.	PUNCT
ajeer-1057	146	1	the	the	DET
ajeer-1057	146	2	first	first	ADJ
ajeer-1057	146	3	approach	approach	NOUN
ajeer-1057	146	4	which	which	PRON
ajeer-1057	146	5	has	have	AUX
ajeer-1057	146	6	been	be	AUX
ajeer-1057	146	7	used	use	VERB
ajeer-1057	146	8	to	to	PART
ajeer-1057	146	9	estimate	estimate	VERB
ajeer-1057	146	10	the	the	DET
ajeer-1057	146	11	level	level	NOUN
ajeer-1057	146	12	of	of	ADP
ajeer-1057	146	13	voluntary	voluntary	ADJ
ajeer-1057	146	14	disclosure	disclosure	NOUN
ajeer-1057	146	15	is	be	AUX
ajeer-1057	146	16	to	to	PART
ajeer-1057	146	17	determine	determine	VERB
ajeer-1057	146	18	the	the	DET
ajeer-1057	146	19	amount	amount	NOUN
ajeer-1057	146	20	of	of	ADP
ajeer-1057	146	21	deliberate	deliberate	ADJ
ajeer-1057	146	22	disclosure	disclosure	NOUN
ajeer-1057	146	23	by	by	ADP
ajeer-1057	146	24	asian	asian	ADJ
ajeer-1057	146	25	journal	journal	PROPN
ajeer-1057	146	26	of	of	ADP
ajeer-1057	146	27	economics	economic	NOUN
ajeer-1057	146	28	and	and	CCONJ
ajeer-1057	146	29	empirical	empirical	ADJ
ajeer-1057	146	30	research	research	NOUN
ajeer-1057	146	31	,	,	PUNCT
ajeer-1057	146	32	2019	2019	NUM
ajeer-1057	146	33	,	,	PUNCT
ajeer-1057	146	34	6(2	6(2	NUM
ajeer-1057	146	35	):	):	PUNCT
ajeer-1057	146	36	113	113	NUM
ajeer-1057	146	37	-	-	SYM
ajeer-1057	146	38	119	119	NUM
ajeer-1057	146	39	116	116	NUM
ajeer-1057	146	40	©	©	PROPN
ajeer-1057	146	41	2019	2019	NUM
ajeer-1057	146	42	by	by	ADP
ajeer-1057	146	43	the	the	DET
ajeer-1057	146	44	authors	author	NOUN
ajeer-1057	146	45	;	;	PUNCT
ajeer-1057	146	46	licensee	licensee	PROPN
ajeer-1057	146	47	asian	asian	ADJ
ajeer-1057	146	48	online	online	PROPN
ajeer-1057	146	49	journal	journal	PROPN
ajeer-1057	146	50	publishing	publishing	NOUN
ajeer-1057	146	51	group	group	NOUN
ajeer-1057	146	52	reading	read	VERB
ajeer-1057	146	53	annual	annual	ADJ
ajeer-1057	146	54	report	report	NOUN
ajeer-1057	146	55	(	(	PUNCT
ajeer-1057	146	56	samaha	samaha	PROPN
ajeer-1057	146	57	et	et	PROPN
ajeer-1057	146	58	al	al	PROPN
ajeer-1057	146	59	.	.	PROPN
ajeer-1057	146	60	,	,	PUNCT
ajeer-1057	146	61	2015	2015	NUM
ajeer-1057	146	62	)	)	PUNCT
ajeer-1057	146	63	;	;	PUNCT
ajeer-1057	146	64	(	(	PUNCT
ajeer-1057	146	65	botosan	botosan	NOUN
ajeer-1057	146	66	,	,	PUNCT
ajeer-1057	146	67	1997	1997	NUM
ajeer-1057	146	68	)	)	PUNCT
ajeer-1057	146	69	;	;	PUNCT
ajeer-1057	146	70	(	(	PUNCT
ajeer-1057	146	71	madi	madi	PROPN
ajeer-1057	146	72	et	et	PROPN
ajeer-1057	146	73	al	al	PROPN
ajeer-1057	146	74	.	.	PROPN
ajeer-1057	146	75	,	,	PUNCT
ajeer-1057	146	76	2014	2014	NUM
ajeer-1057	146	77	)	)	PUNCT
ajeer-1057	146	78	;	;	PUNCT
ajeer-1057	146	79	(	(	PUNCT
ajeer-1057	146	80	allegrini	allegrini	NOUN
ajeer-1057	146	81	and	and	CCONJ
ajeer-1057	146	82	greco	greco	PROPN
ajeer-1057	146	83	,	,	PUNCT
ajeer-1057	146	84	2011	2011	NUM
ajeer-1057	146	85	)	)	PUNCT
ajeer-1057	146	86	.	.	PUNCT
ajeer-1057	147	1	the	the	DET
ajeer-1057	147	2	second	second	ADJ
ajeer-1057	147	3	approach	approach	NOUN
ajeer-1057	147	4	to	to	PART
ajeer-1057	147	5	estimate	estimate	VERB
ajeer-1057	147	6	the	the	DET
ajeer-1057	147	7	voluntary	voluntary	ADJ
ajeer-1057	147	8	disclosure	disclosure	NOUN
ajeer-1057	147	9	level	level	NOUN
ajeer-1057	147	10	is	be	AUX
ajeer-1057	147	11	through	through	ADP
ajeer-1057	147	12	earnings	earning	NOUN
ajeer-1057	147	13	forecast	forecast	NOUN
ajeer-1057	147	14	(	(	PUNCT
ajeer-1057	147	15	allegrini	allegrini	NOUN
ajeer-1057	147	16	and	and	CCONJ
ajeer-1057	147	17	greco	greco	PROPN
ajeer-1057	147	18	,	,	PUNCT
ajeer-1057	147	19	2011	2011	NUM
ajeer-1057	147	20	)	)	PUNCT
ajeer-1057	147	21	;	;	PUNCT
ajeer-1057	147	22	(	(	PUNCT
ajeer-1057	147	23	karamanou	karamanou	NOUN
ajeer-1057	147	24	and	and	CCONJ
ajeer-1057	147	25	vafeas	vafea	NOUN
ajeer-1057	147	26	,	,	PUNCT
ajeer-1057	147	27	2005	2005	NUM
ajeer-1057	147	28	)	)	PUNCT
ajeer-1057	147	29	.	.	PUNCT
ajeer-1057	148	1	we	we	PRON
ajeer-1057	148	2	estimated	estimate	VERB
ajeer-1057	148	3	voluntary	voluntary	ADJ
ajeer-1057	148	4	disclosure	disclosure	NOUN
ajeer-1057	148	5	through	through	ADP
ajeer-1057	148	6	annual	annual	ADJ
ajeer-1057	148	7	report	report	NOUN
ajeer-1057	148	8	analysis	analysis	NOUN
ajeer-1057	148	9	.	.	PUNCT
ajeer-1057	149	1	allegrini	allegrini	PROPN
ajeer-1057	149	2	and	and	CCONJ
ajeer-1057	149	3	greco	greco	PROPN
ajeer-1057	149	4	(	(	PUNCT
ajeer-1057	149	5	2011	2011	NUM
ajeer-1057	149	6	)	)	PUNCT
ajeer-1057	149	7	argued	argue	VERB
ajeer-1057	149	8	that	that	SCONJ
ajeer-1057	149	9	important	important	ADJ
ajeer-1057	149	10	source	source	NOUN
ajeer-1057	149	11	of	of	ADP
ajeer-1057	149	12	information	information	NOUN
ajeer-1057	149	13	disclosure	disclosure	NOUN
ajeer-1057	149	14	is	be	AUX
ajeer-1057	149	15	annual	annual	ADJ
ajeer-1057	149	16	report	report	NOUN
ajeer-1057	149	17	.	.	PUNCT
ajeer-1057	150	1	therefore	therefore	ADV
ajeer-1057	150	2	,	,	PUNCT
ajeer-1057	150	3	we	we	PRON
ajeer-1057	150	4	have	have	AUX
ajeer-1057	150	5	estimated	estimate	VERB
ajeer-1057	150	6	the	the	DET
ajeer-1057	150	7	voluntary	voluntary	ADJ
ajeer-1057	150	8	disclosure	disclosure	NOUN
ajeer-1057	150	9	using	use	VERB
ajeer-1057	150	10	annual	annual	ADJ
ajeer-1057	150	11	reports	report	NOUN
ajeer-1057	150	12	.	.	PUNCT
ajeer-1057	151	1	a	a	DET
ajeer-1057	151	2	checklist	checklist	NOUN
ajeer-1057	151	3	of	of	ADP
ajeer-1057	151	4	64	64	NUM
ajeer-1057	151	5	discretionary	discretionary	ADJ
ajeer-1057	151	6	items	item	NOUN
ajeer-1057	151	7	has	have	AUX
ajeer-1057	151	8	been	be	AUX
ajeer-1057	151	9	adapted	adapt	VERB
ajeer-1057	151	10	from	from	ADP
ajeer-1057	151	11	akhtaruddin	akhtaruddin	NOUN
ajeer-1057	151	12	and	and	CCONJ
ajeer-1057	151	13	haron	haron	PROPN
ajeer-1057	151	14	(	(	PUNCT
ajeer-1057	151	15	2010	2010	NUM
ajeer-1057	151	16	)	)	PUNCT
ajeer-1057	151	17	and	and	CCONJ
ajeer-1057	151	18	used	use	VERB
ajeer-1057	151	19	to	to	PART
ajeer-1057	151	20	estimate	estimate	VERB
ajeer-1057	151	21	voluntary	voluntary	ADJ
ajeer-1057	151	22	disclosure	disclosure	NOUN
ajeer-1057	151	23	level	level	NOUN
ajeer-1057	151	24	.	.	PUNCT
ajeer-1057	152	1	the	the	DET
ajeer-1057	152	2	list	list	NOUN
ajeer-1057	152	3	includes	include	VERB
ajeer-1057	152	4	general	general	ADJ
ajeer-1057	152	5	information	information	NOUN
ajeer-1057	152	6	,	,	PUNCT
ajeer-1057	152	7	governance	governance	NOUN
ajeer-1057	152	8	,	,	PUNCT
ajeer-1057	152	9	monetary	monetary	ADJ
ajeer-1057	152	10	information	information	NOUN
ajeer-1057	152	11	,	,	PUNCT
ajeer-1057	152	12	strategy	strategy	NOUN
ajeer-1057	152	13	,	,	PUNCT
ajeer-1057	152	14	csr	csr	NOUN
ajeer-1057	152	15	information	information	NOUN
ajeer-1057	152	16	and	and	CCONJ
ajeer-1057	152	17	graphical	graphical	ADJ
ajeer-1057	152	18	information	information	NOUN
ajeer-1057	152	19	.	.	PUNCT
ajeer-1057	153	1	we	we	PRON
ajeer-1057	153	2	have	have	AUX
ajeer-1057	153	3	given	give	VERB
ajeer-1057	153	4	every	every	DET
ajeer-1057	153	5	item	item	NOUN
ajeer-1057	153	6	either	either	CCONJ
ajeer-1057	153	7	1	1	X
ajeer-1057	153	8	(	(	PUNCT
ajeer-1057	153	9	if	if	SCONJ
ajeer-1057	153	10	it	it	PRON
ajeer-1057	153	11	is	be	AUX
ajeer-1057	153	12	disclosed	disclose	VERB
ajeer-1057	153	13	)	)	PUNCT
ajeer-1057	153	14	or	or	CCONJ
ajeer-1057	153	15	0	0	NUM
ajeer-1057	153	16	(	(	PUNCT
ajeer-1057	153	17	if	if	SCONJ
ajeer-1057	153	18	it	it	PRON
ajeer-1057	153	19	is	be	AUX
ajeer-1057	153	20	not	not	PART
ajeer-1057	153	21	disclosed	disclose	VERB
ajeer-1057	153	22	)	)	PUNCT
ajeer-1057	153	23	.	.	PUNCT
ajeer-1057	154	1	we	we	PRON
ajeer-1057	154	2	then	then	ADV
ajeer-1057	154	3	divided	divide	VERB
ajeer-1057	154	4	the	the	DET
ajeer-1057	154	5	total	total	ADJ
ajeer-1057	154	6	score	score	NOUN
ajeer-1057	154	7	of	of	ADP
ajeer-1057	154	8	each	each	DET
ajeer-1057	154	9	company	company	NOUN
ajeer-1057	154	10	by	by	ADP
ajeer-1057	154	11	64	64	NUM
ajeer-1057	154	12	(	(	PUNCT
ajeer-1057	154	13	total	total	ADJ
ajeer-1057	154	14	items	item	NOUN
ajeer-1057	154	15	)	)	PUNCT
ajeer-1057	154	16	to	to	PART
ajeer-1057	154	17	get	get	VERB
ajeer-1057	154	18	the	the	DET
ajeer-1057	154	19	percentage	percentage	NOUN
ajeer-1057	154	20	,	,	PUNCT
ajeer-1057	154	21	representing	represent	VERB
ajeer-1057	154	22	voluntary	voluntary	ADJ
ajeer-1057	154	23	disclosure	disclosure	NOUN
ajeer-1057	154	24	level	level	NOUN
ajeer-1057	154	25	.	.	PUNCT
ajeer-1057	155	1	independence	independence	NOUN
ajeer-1057	155	2	of	of	ADP
ajeer-1057	155	3	audit	audit	NOUN
ajeer-1057	155	4	committee	committee	NOUN
ajeer-1057	155	5	is	be	AUX
ajeer-1057	155	6	measured	measure	VERB
ajeer-1057	155	7	by	by	ADP
ajeer-1057	155	8	calculating	calculate	VERB
ajeer-1057	155	9	the	the	DET
ajeer-1057	155	10	percentage	percentage	NOUN
ajeer-1057	155	11	of	of	ADP
ajeer-1057	155	12	independent	independent	ADJ
ajeer-1057	155	13	members	member	NOUN
ajeer-1057	155	14	present	present	ADJ
ajeer-1057	155	15	in	in	ADP
ajeer-1057	155	16	committee	committee	NOUN
ajeer-1057	155	17	.	.	PUNCT
ajeer-1057	156	1	financial	financial	ADJ
ajeer-1057	156	2	expertise	expertise	NOUN
ajeer-1057	156	3	represents	represent	VERB
ajeer-1057	156	4	the	the	DET
ajeer-1057	156	5	total	total	ADJ
ajeer-1057	156	6	committee	committee	NOUN
ajeer-1057	156	7	members	member	NOUN
ajeer-1057	156	8	having	have	VERB
ajeer-1057	156	9	educational	educational	ADJ
ajeer-1057	156	10	background	background	NOUN
ajeer-1057	156	11	of	of	ADP
ajeer-1057	156	12	finance	finance	NOUN
ajeer-1057	156	13	.	.	PUNCT
ajeer-1057	157	1	frequency	frequency	NOUN
ajeer-1057	157	2	of	of	ADP
ajeer-1057	157	3	audit	audit	NOUN
ajeer-1057	157	4	committee	committee	NOUN
ajeer-1057	157	5	meetings	meeting	NOUN
ajeer-1057	157	6	is	be	AUX
ajeer-1057	157	7	the	the	DET
ajeer-1057	157	8	measured	measure	VERB
ajeer-1057	157	9	by	by	ADP
ajeer-1057	157	10	the	the	DET
ajeer-1057	157	11	number	number	NOUN
ajeer-1057	157	12	of	of	ADP
ajeer-1057	157	13	meetings	meeting	NOUN
ajeer-1057	157	14	held	hold	VERB
ajeer-1057	157	15	in	in	ADP
ajeer-1057	157	16	a	a	DET
ajeer-1057	157	17	year	year	NOUN
ajeer-1057	157	18	.	.	PUNCT
ajeer-1057	158	1	following	follow	VERB
ajeer-1057	158	2	the	the	DET
ajeer-1057	158	3	existing	exist	VERB
ajeer-1057	158	4	literature	literature	NOUN
ajeer-1057	158	5	we	we	PRON
ajeer-1057	158	6	have	have	AUX
ajeer-1057	158	7	used	use	VERB
ajeer-1057	158	8	size	size	NOUN
ajeer-1057	158	9	of	of	ADP
ajeer-1057	158	10	firm	firm	NOUN
ajeer-1057	158	11	,	,	PUNCT
ajeer-1057	158	12	its	its	PRON
ajeer-1057	158	13	profitability	profitability	NOUN
ajeer-1057	158	14	and	and	CCONJ
ajeer-1057	158	15	leverage	leverage	NOUN
ajeer-1057	158	16	as	as	ADP
ajeer-1057	158	17	control	control	NOUN
ajeer-1057	158	18	variables	variable	NOUN
ajeer-1057	158	19	(	(	PUNCT
ajeer-1057	158	20	akhtaruddin	akhtaruddin	NOUN
ajeer-1057	158	21	and	and	CCONJ
ajeer-1057	158	22	haron	haron	PROPN
ajeer-1057	158	23	,	,	PUNCT
ajeer-1057	158	24	2010	2010	NUM
ajeer-1057	158	25	)	)	PUNCT
ajeer-1057	158	26	;	;	PUNCT
ajeer-1057	158	27	(	(	PUNCT
ajeer-1057	158	28	allegrini	allegrini	NOUN
ajeer-1057	158	29	and	and	CCONJ
ajeer-1057	158	30	greco	greco	PROPN
ajeer-1057	158	31	,	,	PUNCT
ajeer-1057	158	32	2011	2011	NUM
ajeer-1057	158	33	)	)	PUNCT
ajeer-1057	158	34	;	;	PUNCT
ajeer-1057	158	35	(	(	PUNCT
ajeer-1057	158	36	samaha	samaha	PROPN
ajeer-1057	158	37	et	et	PROPN
ajeer-1057	158	38	al	al	PROPN
ajeer-1057	158	39	.	.	PROPN
ajeer-1057	158	40	,	,	PUNCT
ajeer-1057	158	41	2015	2015	NUM
ajeer-1057	158	42	)	)	PUNCT
ajeer-1057	158	43	;	;	PUNCT
ajeer-1057	158	44	(	(	PUNCT
ajeer-1057	158	45	madi	madi	PROPN
ajeer-1057	158	46	et	et	PROPN
ajeer-1057	158	47	al	al	PROPN
ajeer-1057	158	48	.	.	PROPN
ajeer-1057	158	49	,	,	PUNCT
ajeer-1057	158	50	2014	2014	NUM
ajeer-1057	158	51	)	)	PUNCT
ajeer-1057	158	52	.	.	PUNCT
ajeer-1057	159	1	large	large	ADJ
ajeer-1057	159	2	firms	firm	NOUN
ajeer-1057	159	3	are	be	AUX
ajeer-1057	159	4	believed	believe	VERB
ajeer-1057	159	5	to	to	PART
ajeer-1057	159	6	disclose	disclose	VERB
ajeer-1057	159	7	superior	superior	ADJ
ajeer-1057	159	8	level	level	NOUN
ajeer-1057	159	9	of	of	ADP
ajeer-1057	159	10	information	information	NOUN
ajeer-1057	159	11	(	(	PUNCT
ajeer-1057	159	12	cooke	cooke	PROPN
ajeer-1057	159	13	,	,	PUNCT
ajeer-1057	159	14	1989a	1989a	NUM
ajeer-1057	159	15	)	)	PUNCT
ajeer-1057	159	16	;	;	PUNCT
ajeer-1057	159	17	(	(	PUNCT
ajeer-1057	159	18	hossain	hossain	PROPN
ajeer-1057	159	19	et	et	PROPN
ajeer-1057	159	20	al	al	PROPN
ajeer-1057	159	21	.	.	PROPN
ajeer-1057	159	22	,	,	PUNCT
ajeer-1057	159	23	1995	1995	NUM
ajeer-1057	159	24	)	)	PUNCT
ajeer-1057	159	25	;	;	PUNCT
ajeer-1057	159	26	(	(	PUNCT
ajeer-1057	159	27	wallace	wallace	NOUN
ajeer-1057	159	28	et	et	PROPN
ajeer-1057	159	29	al	al	PROPN
ajeer-1057	159	30	.	.	PROPN
ajeer-1057	159	31	,	,	PUNCT
ajeer-1057	159	32	1994	1994	NUM
ajeer-1057	159	33	)	)	PUNCT
ajeer-1057	159	34	.	.	PUNCT
ajeer-1057	160	1	it	it	PRON
ajeer-1057	160	2	is	be	AUX
ajeer-1057	160	3	believed	believe	VERB
ajeer-1057	160	4	that	that	SCONJ
ajeer-1057	160	5	firms	firm	NOUN
ajeer-1057	160	6	having	have	VERB
ajeer-1057	160	7	dependency	dependency	NOUN
ajeer-1057	160	8	on	on	ADP
ajeer-1057	160	9	debt	debt	NOUN
ajeer-1057	160	10	publish	publish	VERB
ajeer-1057	160	11	excessive	excessive	ADJ
ajeer-1057	160	12	information	information	NOUN
ajeer-1057	160	13	to	to	PART
ajeer-1057	160	14	decrease	decrease	VERB
ajeer-1057	160	15	the	the	DET
ajeer-1057	160	16	cost	cost	NOUN
ajeer-1057	160	17	of	of	ADP
ajeer-1057	160	18	debt	debt	NOUN
ajeer-1057	160	19	and	and	CCONJ
ajeer-1057	160	20	to	to	PART
ajeer-1057	160	21	show	show	VERB
ajeer-1057	160	22	their	their	PRON
ajeer-1057	160	23	ability	ability	NOUN
ajeer-1057	160	24	to	to	PART
ajeer-1057	160	25	repay	repay	VERB
ajeer-1057	160	26	their	their	PRON
ajeer-1057	160	27	obligations	obligation	NOUN
ajeer-1057	160	28	(	(	PUNCT
ajeer-1057	160	29	cooke	cooke	NOUN
ajeer-1057	160	30	,	,	PUNCT
ajeer-1057	160	31	1989b	1989b	NUM
ajeer-1057	160	32	)	)	PUNCT
ajeer-1057	160	33	.	.	PUNCT
ajeer-1057	161	1	firm	firm	ADJ
ajeer-1057	161	2	size	size	NOUN
ajeer-1057	161	3	is	be	AUX
ajeer-1057	161	4	measured	measure	VERB
ajeer-1057	161	5	by	by	ADP
ajeer-1057	161	6	taking	take	VERB
ajeer-1057	161	7	log	log	NOUN
ajeer-1057	161	8	of	of	ADP
ajeer-1057	161	9	total	total	ADJ
ajeer-1057	161	10	assets	asset	NOUN
ajeer-1057	161	11	.	.	PUNCT
ajeer-1057	162	1	we	we	PRON
ajeer-1057	162	2	have	have	AUX
ajeer-1057	162	3	used	use	VERB
ajeer-1057	162	4	roa	roa	PROPN
ajeer-1057	162	5	to	to	PART
ajeer-1057	162	6	measure	measure	VERB
ajeer-1057	162	7	the	the	DET
ajeer-1057	162	8	profitability	profitability	NOUN
ajeer-1057	162	9	of	of	ADP
ajeer-1057	162	10	firm	firm	NOUN
ajeer-1057	162	11	.	.	PUNCT
ajeer-1057	163	1	we	we	PRON
ajeer-1057	163	2	have	have	AUX
ajeer-1057	163	3	used	use	VERB
ajeer-1057	163	4	debt	debt	NOUN
ajeer-1057	163	5	ratio	ratio	NOUN
ajeer-1057	163	6	to	to	PART
ajeer-1057	163	7	measure	measure	VERB
ajeer-1057	163	8	the	the	DET
ajeer-1057	163	9	leverage	leverage	NOUN
ajeer-1057	163	10	of	of	ADP
ajeer-1057	163	11	firm	firm	NOUN
ajeer-1057	163	12	.	.	PUNCT
ajeer-1057	164	1	4	4	X
ajeer-1057	164	2	.	.	NOUN
ajeer-1057	164	3	results	result	NOUN
ajeer-1057	164	4	and	and	CCONJ
ajeer-1057	164	5	discussions	discussion	NOUN
ajeer-1057	164	6	table	table	NOUN
ajeer-1057	164	7	1	1	NUM
ajeer-1057	164	8	presents	present	VERB
ajeer-1057	164	9	the	the	DET
ajeer-1057	164	10	descriptive	descriptive	ADJ
ajeer-1057	164	11	statistics	statistic	NOUN
ajeer-1057	164	12	of	of	ADP
ajeer-1057	164	13	our	our	PRON
ajeer-1057	164	14	data	datum	NOUN
ajeer-1057	164	15	set	set	VERB
ajeer-1057	164	16	.	.	PUNCT
ajeer-1057	165	1	the	the	DET
ajeer-1057	165	2	minimum	minimum	ADJ
ajeer-1057	165	3	value	value	NOUN
ajeer-1057	165	4	of	of	ADP
ajeer-1057	165	5	deliberate	deliberate	ADJ
ajeer-1057	165	6	disclosure	disclosure	NOUN
ajeer-1057	165	7	is	be	AUX
ajeer-1057	165	8	10	10	NUM
ajeer-1057	165	9	%	%	NOUN
ajeer-1057	165	10	and	and	CCONJ
ajeer-1057	165	11	maximum	maximum	ADJ
ajeer-1057	165	12	estimate	estimate	NOUN
ajeer-1057	165	13	is	be	AUX
ajeer-1057	165	14	68	68	NUM
ajeer-1057	165	15	%	%	NOUN
ajeer-1057	165	16	.	.	PUNCT
ajeer-1057	166	1	the	the	DET
ajeer-1057	166	2	mean	mean	NOUN
ajeer-1057	166	3	of	of	ADP
ajeer-1057	166	4	size	size	NOUN
ajeer-1057	166	5	of	of	ADP
ajeer-1057	166	6	audit	audit	NOUN
ajeer-1057	166	7	committee	committee	NOUN
ajeer-1057	166	8	is	be	AUX
ajeer-1057	166	9	4.13	4.13	NUM
ajeer-1057	166	10	,	,	PUNCT
ajeer-1057	166	11	which	which	PRON
ajeer-1057	166	12	suggests	suggest	VERB
ajeer-1057	166	13	that	that	SCONJ
ajeer-1057	166	14	on	on	ADP
ajeer-1057	166	15	an	an	DET
ajeer-1057	166	16	average	average	ADJ
ajeer-1057	166	17	,	,	PUNCT
ajeer-1057	166	18	audit	audit	NOUN
ajeer-1057	166	19	committees	committee	NOUN
ajeer-1057	166	20	of	of	ADP
ajeer-1057	166	21	sample	sample	NOUN
ajeer-1057	166	22	firms	firm	NOUN
ajeer-1057	166	23	consist	consist	VERB
ajeer-1057	166	24	on	on	ADP
ajeer-1057	166	25	4	4	NUM
ajeer-1057	166	26	members	member	NOUN
ajeer-1057	166	27	.	.	PUNCT
ajeer-1057	167	1	descriptive	descriptive	ADJ
ajeer-1057	167	2	statistics	statistic	NOUN
ajeer-1057	167	3	suggest	suggest	VERB
ajeer-1057	167	4	that	that	SCONJ
ajeer-1057	167	5	minimum	minimum	ADJ
ajeer-1057	167	6	and	and	CCONJ
ajeer-1057	167	7	maximum	maximum	ADJ
ajeer-1057	167	8	members	member	NOUN
ajeer-1057	167	9	of	of	ADP
ajeer-1057	167	10	audit	audit	NOUN
ajeer-1057	167	11	committee	committee	NOUN
ajeer-1057	167	12	is	be	AUX
ajeer-1057	167	13	3	3	NUM
ajeer-1057	167	14	and	and	CCONJ
ajeer-1057	167	15	6	6	NUM
ajeer-1057	167	16	respectively	respectively	ADV
ajeer-1057	167	17	.	.	PUNCT
ajeer-1057	168	1	the	the	DET
ajeer-1057	168	2	average	average	ADJ
ajeer-1057	168	3	meetings	meeting	NOUN
ajeer-1057	168	4	held	hold	VERB
ajeer-1057	168	5	in	in	ADP
ajeer-1057	168	6	a	a	DET
ajeer-1057	168	7	year	year	NOUN
ajeer-1057	168	8	is	be	AUX
ajeer-1057	168	9	4	4	NUM
ajeer-1057	168	10	,	,	PUNCT
ajeer-1057	168	11	which	which	PRON
ajeer-1057	168	12	satisfies	satisfy	VERB
ajeer-1057	168	13	the	the	DET
ajeer-1057	168	14	guidelines	guideline	NOUN
ajeer-1057	168	15	provided	provide	VERB
ajeer-1057	168	16	by	by	ADP
ajeer-1057	168	17	secp	secp	NOUN
ajeer-1057	168	18	.	.	PUNCT
ajeer-1057	169	1	4.1	4.1	NUM
ajeer-1057	169	2	.	.	PUNCT
ajeer-1057	169	3	descriptive	descriptive	ADJ
ajeer-1057	169	4	statistics	statistic	NOUN
ajeer-1057	169	5	table-1	table-1	NUM
ajeer-1057	169	6	.	.	PUNCT
ajeer-1057	169	7	descriptive	descriptive	ADJ
ajeer-1057	169	8	analysis	analysis	NOUN
ajeer-1057	169	9	.	.	PUNCT
ajeer-1057	170	1	variables	variable	NOUN
ajeer-1057	170	2	mean	mean	VERB
ajeer-1057	170	3	min	min	PROPN
ajeer-1057	170	4	max	max	PROPN
ajeer-1057	170	5	std	std	PROPN
ajeer-1057	170	6	.	.	PUNCT
ajeer-1057	171	1	vds	vds	NOUN
ajeer-1057	171	2	0.473	0.473	NUM
ajeer-1057	171	3	0.10	0.10	NUM
ajeer-1057	171	4	0.68	0.68	NUM
ajeer-1057	171	5	0.121	0.121	NUM
ajeer-1057	171	6	asiz	asiz	ADV
ajeer-1057	171	7	4.133	4.133	NUM
ajeer-1057	171	8	3.00	3.00	NUM
ajeer-1057	171	9	6.00	6.00	NUM
ajeer-1057	171	10	0.932	0.932	NUM
ajeer-1057	171	11	amet	amet	NOUN
ajeer-1057	171	12	4.08	4.08	NUM
ajeer-1057	171	13	2.00	2.00	NUM
ajeer-1057	171	14	5.00	5.00	NUM
ajeer-1057	171	15	0.485	0.485	NUM
ajeer-1057	171	16	aind	aind	NOUN
ajeer-1057	171	17	0.260	0.260	NUM
ajeer-1057	171	18	0.20	0.20	NUM
ajeer-1057	171	19	0.33	0.33	NUM
ajeer-1057	171	20	0.050	0.050	NUM
ajeer-1057	171	21	afe	afe	NOUN
ajeer-1057	171	22	0.140	0.140	NUM
ajeer-1057	171	23	0.00	0.00	NUM
ajeer-1057	171	24	0.33	0.33	NUM
ajeer-1057	171	25	0.134	0.134	NUM
ajeer-1057	171	26	lev	lev	NOUN
ajeer-1057	171	27	0.508	0.508	NUM
ajeer-1057	171	28	0.20	0.20	NUM
ajeer-1057	171	29	0.83	0.83	NUM
ajeer-1057	171	30	0.197	0.197	NUM
ajeer-1057	171	31	fsiz	fsiz	NOUN
ajeer-1057	171	32	1.705	1.705	NUM
ajeer-1057	171	33	0.90	0.90	NUM
ajeer-1057	171	34	2.80	2.80	NUM
ajeer-1057	171	35	0.440	0.440	NUM
ajeer-1057	171	36	prof	prof	NOUN
ajeer-1057	171	37	0.099	0.099	NUM
ajeer-1057	171	38	0.00	0.00	NUM
ajeer-1057	171	39	0.21	0.21	NUM
ajeer-1057	171	40	0.523	0.523	NUM
ajeer-1057	171	41	notes	note	NOUN
ajeer-1057	171	42	:	:	PUNCT
ajeer-1057	171	43	the	the	DET
ajeer-1057	171	44	descriptive	descriptive	ADJ
ajeer-1057	171	45	statistics	statistic	NOUN
ajeer-1057	171	46	has	have	AUX
ajeer-1057	171	47	been	be	AUX
ajeer-1057	171	48	presented	present	VERB
ajeer-1057	171	49	in	in	ADP
ajeer-1057	171	50	this	this	DET
ajeer-1057	171	51	table	table	NOUN
ajeer-1057	171	52	.	.	PUNCT
ajeer-1057	172	1	vdc	vdc	PROPN
ajeer-1057	172	2	,	,	PUNCT
ajeer-1057	172	3	voluntary	voluntary	ADJ
ajeer-1057	172	4	disclosure	disclosure	NOUN
ajeer-1057	172	5	score	score	NOUN
ajeer-1057	172	6	of	of	ADP
ajeer-1057	172	7	sample	sample	NOUN
ajeer-1057	172	8	firms	firm	NOUN
ajeer-1057	172	9	,	,	PUNCT
ajeer-1057	172	10	asiz	asiz	ADJ
ajeer-1057	172	11	,	,	PUNCT
ajeer-1057	172	12	audit	audit	NOUN
ajeer-1057	172	13	committee	committee	NOUN
ajeer-1057	172	14	size	size	NOUN
ajeer-1057	172	15	measured	measure	VERB
ajeer-1057	172	16	by	by	ADP
ajeer-1057	172	17	total	total	ADJ
ajeer-1057	172	18	audit	audit	NOUN
ajeer-1057	172	19	members	member	NOUN
ajeer-1057	172	20	;	;	PUNCT
ajeer-1057	172	21	amet	amet	NOUN
ajeer-1057	172	22	,	,	PUNCT
ajeer-1057	172	23	audit	audit	NOUN
ajeer-1057	172	24	committee	committee	NOUN
ajeer-1057	172	25	meetings	meeting	NOUN
ajeer-1057	172	26	measured	measure	VERB
ajeer-1057	172	27	by	by	ADP
ajeer-1057	172	28	the	the	DET
ajeer-1057	172	29	total	total	ADJ
ajeer-1057	172	30	numbers	number	NOUN
ajeer-1057	172	31	of	of	ADP
ajeer-1057	172	32	meetings	meeting	NOUN
ajeer-1057	172	33	held	hold	VERB
ajeer-1057	172	34	in	in	ADP
ajeer-1057	172	35	a	a	DET
ajeer-1057	172	36	year	year	NOUN
ajeer-1057	172	37	.	.	PUNCT
ajeer-1057	173	1	aind	aind	NOUN
ajeer-1057	173	2	,	,	PUNCT
ajeer-1057	173	3	audit	audit	NOUN
ajeer-1057	173	4	committee	committee	NOUN
ajeer-1057	173	5	independence	independence	NOUN
ajeer-1057	173	6	measured	measure	VERB
ajeer-1057	173	7	by	by	ADP
ajeer-1057	173	8	the	the	DET
ajeer-1057	173	9	percentage	percentage	NOUN
ajeer-1057	173	10	of	of	ADP
ajeer-1057	173	11	independent	independent	ADJ
ajeer-1057	173	12	members	member	NOUN
ajeer-1057	173	13	.	.	PUNCT
ajeer-1057	174	1	afe	afe	NOUN
ajeer-1057	174	2	level	level	NOUN
ajeer-1057	174	3	of	of	ADP
ajeer-1057	174	4	members	member	NOUN
ajeer-1057	174	5	'	'	PART
ajeer-1057	174	6	financial	financial	ADJ
ajeer-1057	174	7	expertise	expertise	NOUN
ajeer-1057	174	8	measured	measure	VERB
ajeer-1057	174	9	by	by	ADP
ajeer-1057	174	10	proportion	proportion	NOUN
ajeer-1057	174	11	of	of	ADP
ajeer-1057	174	12	financial	financial	ADJ
ajeer-1057	174	13	experts	expert	NOUN
ajeer-1057	174	14	in	in	ADP
ajeer-1057	174	15	committee	committee	NOUN
ajeer-1057	174	16	.	.	PUNCT
ajeer-1057	175	1	lev	lev	PROPN
ajeer-1057	175	2	,	,	PUNCT
ajeer-1057	175	3	firms	firm	NOUN
ajeer-1057	175	4	'	'	PART
ajeer-1057	175	5	level	level	NOUN
ajeer-1057	175	6	of	of	ADP
ajeer-1057	175	7	leverage	leverage	NOUN
ajeer-1057	175	8	measured	measure	VERB
ajeer-1057	175	9	by	by	ADP
ajeer-1057	175	10	debt	debt	NOUN
ajeer-1057	175	11	ratio	ratio	NOUN
ajeer-1057	175	12	.	.	PUNCT
ajeer-1057	176	1	fsiz	fsiz	PROPN
ajeer-1057	176	2	,	,	PUNCT
ajeer-1057	176	3	size	size	NOUN
ajeer-1057	176	4	of	of	ADP
ajeer-1057	176	5	firm	firm	NOUN
ajeer-1057	176	6	measured	measure	VERB
ajeer-1057	176	7	by	by	ADP
ajeer-1057	176	8	log	log	NOUN
ajeer-1057	176	9	of	of	ADP
ajeer-1057	176	10	total	total	ADJ
ajeer-1057	176	11	assets	asset	NOUN
ajeer-1057	176	12	.	.	PUNCT
ajeer-1057	177	1	prof	prof	NOUN
ajeer-1057	177	2	,	,	PUNCT
ajeer-1057	177	3	firm	firm	NOUN
ajeer-1057	177	4	's	's	PART
ajeer-1057	177	5	profitability	profitability	NOUN
ajeer-1057	177	6	,	,	PUNCT
ajeer-1057	177	7	measured	measure	VERB
ajeer-1057	177	8	by	by	ADP
ajeer-1057	177	9	return	return	NOUN
ajeer-1057	177	10	on	on	ADP
ajeer-1057	177	11	assets	asset	NOUN
ajeer-1057	177	12	.	.	PUNCT
ajeer-1057	178	1	the	the	DET
ajeer-1057	178	2	audit	audit	NOUN
ajeer-1057	178	3	committee	committee	NOUN
ajeer-1057	178	4	independence	independence	NOUN
ajeer-1057	178	5	varies	vary	VERB
ajeer-1057	178	6	from	from	ADP
ajeer-1057	178	7	20	20	NUM
ajeer-1057	178	8	%	%	NOUN
ajeer-1057	178	9	to	to	PART
ajeer-1057	178	10	33	33	NUM
ajeer-1057	178	11	%	%	NOUN
ajeer-1057	178	12	having	have	VERB
ajeer-1057	178	13	an	an	DET
ajeer-1057	178	14	average	average	NOUN
ajeer-1057	178	15	of	of	ADP
ajeer-1057	178	16	26	26	NUM
ajeer-1057	178	17	%	%	NOUN
ajeer-1057	178	18	.	.	PUNCT
ajeer-1057	179	1	descriptive	descriptive	ADJ
ajeer-1057	179	2	statistics	statistic	NOUN
ajeer-1057	179	3	reveal	reveal	VERB
ajeer-1057	179	4	that	that	SCONJ
ajeer-1057	179	5	only	only	ADV
ajeer-1057	179	6	14	14	NUM
ajeer-1057	179	7	%	%	NOUN
ajeer-1057	179	8	audit	audit	NOUN
ajeer-1057	179	9	committee	committee	NOUN
ajeer-1057	179	10	members	member	NOUN
ajeer-1057	179	11	have	have	VERB
ajeer-1057	179	12	financial	financial	ADJ
ajeer-1057	179	13	expertise	expertise	NOUN
ajeer-1057	179	14	.	.	PUNCT
ajeer-1057	180	1	table-2	table-2	X
ajeer-1057	180	2	.	.	PUNCT
ajeer-1057	181	1	cronbach	cronbach	PROPN
ajeer-1057	181	2	's	's	PART
ajeer-1057	181	3	alpha	alpha	NOUN
ajeer-1057	181	4	.	.	PUNCT
ajeer-1057	182	1	no	no	PRON
ajeer-1057	182	2	of	of	ADP
ajeer-1057	182	3	items	item	NOUN
ajeer-1057	182	4	8	8	NUM
ajeer-1057	182	5	cronbach	cronbach	NOUN
ajeer-1057	182	6	's	's	PART
ajeer-1057	182	7	alpha	alpha	NOUN
ajeer-1057	182	8	based	base	VERB
ajeer-1057	182	9	on	on	ADP
ajeer-1057	182	10	standardized	standardized	ADJ
ajeer-1057	182	11	item	item	NOUN
ajeer-1057	182	12	0.812	0.812	NUM
ajeer-1057	182	13	cronbach	cronbach	NOUN
ajeer-1057	182	14	's	's	PART
ajeer-1057	182	15	alpha	alpha	NOUN
ajeer-1057	182	16	0.811	0.811	NUM
ajeer-1057	182	17	the	the	DET
ajeer-1057	182	18	crobach	crobach	NOUN
ajeer-1057	182	19	’s	’s	PART
ajeer-1057	182	20	alpha	alpha	NOUN
ajeer-1057	182	21	was	be	AUX
ajeer-1057	182	22	used	use	VERB
ajeer-1057	182	23	to	to	PART
ajeer-1057	182	24	ascertain	ascertain	VERB
ajeer-1057	182	25	the	the	DET
ajeer-1057	182	26	internal	internal	ADJ
ajeer-1057	182	27	reliability	reliability	NOUN
ajeer-1057	182	28	of	of	ADP
ajeer-1057	182	29	the	the	DET
ajeer-1057	182	30	items	item	NOUN
ajeer-1057	182	31	used	use	VERB
ajeer-1057	182	32	in	in	ADP
ajeer-1057	182	33	the	the	DET
ajeer-1057	182	34	dependent	dependent	ADJ
ajeer-1057	182	35	variable	variable	NOUN
ajeer-1057	182	36	.	.	PUNCT
ajeer-1057	183	1	table	table	NOUN
ajeer-1057	183	2	2	2	NUM
ajeer-1057	183	3	suggest	suggest	VERB
ajeer-1057	183	4	that	that	SCONJ
ajeer-1057	183	5	cronbach	cronbach	VERB
ajeer-1057	183	6	’s	’s	PART
ajeer-1057	183	7	alpha	alpha	NOUN
ajeer-1057	183	8	is	be	AUX
ajeer-1057	183	9	0.811	0.811	NUM
ajeer-1057	183	10	,	,	PUNCT
ajeer-1057	183	11	which	which	PRON
ajeer-1057	183	12	confirms	confirm	VERB
ajeer-1057	183	13	that	that	SCONJ
ajeer-1057	183	14	the	the	DET
ajeer-1057	183	15	dependent	dependent	ADJ
ajeer-1057	183	16	variable	variable	NOUN
ajeer-1057	183	17	has	have	VERB
ajeer-1057	183	18	acceptable	acceptable	ADJ
ajeer-1057	183	19	internal	internal	ADJ
ajeer-1057	183	20	consistency	consistency	NOUN
ajeer-1057	183	21	.	.	PUNCT
ajeer-1057	184	1	the	the	DET
ajeer-1057	184	2	reliability	reliability	NOUN
ajeer-1057	184	3	of	of	ADP
ajeer-1057	184	4	checklist	checklist	NOUN
ajeer-1057	184	5	used	use	VERB
ajeer-1057	184	6	in	in	ADP
ajeer-1057	184	7	this	this	DET
ajeer-1057	184	8	study	study	NOUN
ajeer-1057	184	9	has	have	AUX
ajeer-1057	184	10	already	already	ADV
ajeer-1057	184	11	been	be	AUX
ajeer-1057	184	12	verified	verify	VERB
ajeer-1057	184	13	by	by	ADP
ajeer-1057	184	14	ferguson	ferguson	PROPN
ajeer-1057	184	15	et	et	PROPN
ajeer-1057	184	16	al	al	PROPN
ajeer-1057	184	17	.	.	PROPN
ajeer-1057	185	1	(	(	PUNCT
ajeer-1057	185	2	2002	2002	NUM
ajeer-1057	185	3	)	)	PUNCT
ajeer-1057	185	4	and	and	CCONJ
ajeer-1057	185	5	kee	kee	PROPN
ajeer-1057	185	6	and	and	CCONJ
ajeer-1057	185	7	pillay	pillay	PROPN
ajeer-1057	185	8	(	(	PUNCT
ajeer-1057	185	9	2003	2003	NUM
ajeer-1057	185	10	)	)	PUNCT
ajeer-1057	185	11	.	.	PUNCT
ajeer-1057	186	1	4.2	4.2	NUM
ajeer-1057	186	2	.	.	PUNCT
ajeer-1057	187	1	multiple	multiple	ADJ
ajeer-1057	187	2	regression	regression	NOUN
ajeer-1057	187	3	analysis	analysis	NOUN
ajeer-1057	187	4	the	the	DET
ajeer-1057	187	5	results	result	NOUN
ajeer-1057	187	6	of	of	ADP
ajeer-1057	187	7	multiple	multiple	ADJ
ajeer-1057	187	8	regression	regression	NOUN
ajeer-1057	187	9	has	have	AUX
ajeer-1057	187	10	been	be	AUX
ajeer-1057	187	11	presented	present	VERB
ajeer-1057	187	12	in	in	ADP
ajeer-1057	187	13	table	table	NOUN
ajeer-1057	187	14	3	3	NUM
ajeer-1057	187	15	.	.	PUNCT
ajeer-1057	188	1	results	result	NOUN
ajeer-1057	188	2	suggest	suggest	VERB
ajeer-1057	188	3	that	that	SCONJ
ajeer-1057	188	4	the	the	DET
ajeer-1057	188	5	audit	audit	NOUN
ajeer-1057	188	6	committee	committee	NOUN
ajeer-1057	188	7	size	size	NOUN
ajeer-1057	188	8	is	be	AUX
ajeer-1057	188	9	significant	significant	ADJ
ajeer-1057	188	10	and	and	CCONJ
ajeer-1057	188	11	positive	positive	ADJ
ajeer-1057	188	12	with	with	ADP
ajeer-1057	188	13	voluntary	voluntary	ADJ
ajeer-1057	188	14	disclosure	disclosure	NOUN
ajeer-1057	188	15	.	.	PUNCT
ajeer-1057	189	1	this	this	DET
ajeer-1057	189	2	finding	finding	NOUN
ajeer-1057	189	3	is	be	AUX
ajeer-1057	189	4	in	in	ADV
ajeer-1057	189	5	-	-	PUNCT
ajeer-1057	189	6	lined	line	VERB
ajeer-1057	189	7	with	with	ADP
ajeer-1057	189	8	madi	madi	PROPN
ajeer-1057	189	9	et	et	PROPN
ajeer-1057	189	10	al	al	PROPN
ajeer-1057	189	11	.	.	PROPN
ajeer-1057	190	1	(	(	PUNCT
ajeer-1057	190	2	2014	2014	NUM
ajeer-1057	190	3	)	)	PUNCT
ajeer-1057	190	4	;	;	PUNCT
ajeer-1057	190	5	dhaliwal	dhaliwal	PROPN
ajeer-1057	190	6	et	et	PROPN
ajeer-1057	190	7	al	al	PROPN
ajeer-1057	190	8	.	.	PROPN
ajeer-1057	191	1	(	(	PUNCT
ajeer-1057	191	2	2010	2010	NUM
ajeer-1057	191	3	)	)	PUNCT
ajeer-1057	191	4	and	and	CCONJ
ajeer-1057	191	5	persons	person	NOUN
ajeer-1057	191	6	(	(	PUNCT
ajeer-1057	191	7	2009	2009	NUM
ajeer-1057	191	8	)	)	PUNCT
ajeer-1057	191	9	.	.	PUNCT
ajeer-1057	192	1	increasing	increase	VERB
ajeer-1057	192	2	the	the	DET
ajeer-1057	192	3	number	number	NOUN
ajeer-1057	192	4	of	of	ADP
ajeer-1057	192	5	members	member	NOUN
ajeer-1057	192	6	in	in	ADP
ajeer-1057	192	7	the	the	DET
ajeer-1057	192	8	committee	committee	NOUN
ajeer-1057	192	9	means	mean	VERB
ajeer-1057	192	10	inclusion	inclusion	NOUN
ajeer-1057	192	11	of	of	ADP
ajeer-1057	192	12	more	more	ADJ
ajeer-1057	192	13	skills	skill	NOUN
ajeer-1057	192	14	and	and	CCONJ
ajeer-1057	192	15	expertise	expertise	NOUN
ajeer-1057	192	16	to	to	PART
ajeer-1057	192	17	committee	committee	NOUN
ajeer-1057	192	18	that	that	PRON
ajeer-1057	192	19	would	would	AUX
ajeer-1057	192	20	improve	improve	VERB
ajeer-1057	192	21	the	the	DET
ajeer-1057	192	22	efficiency	efficiency	NOUN
ajeer-1057	192	23	of	of	ADP
ajeer-1057	192	24	committee	committee	NOUN
ajeer-1057	192	25	(	(	PUNCT
ajeer-1057	192	26	persons	person	NOUN
ajeer-1057	192	27	,	,	PUNCT
ajeer-1057	192	28	2009	2009	NUM
ajeer-1057	192	29	)	)	PUNCT
ajeer-1057	192	30	.	.	PUNCT
ajeer-1057	193	1	secp	secp	NOUN
ajeer-1057	193	2	already	already	ADV
ajeer-1057	193	3	implemented	implement	VERB
ajeer-1057	193	4	the	the	DET
ajeer-1057	193	5	requirement	requirement	NOUN
ajeer-1057	193	6	of	of	ADP
ajeer-1057	193	7	inclusion	inclusion	NOUN
ajeer-1057	193	8	of	of	ADP
ajeer-1057	193	9	at	at	ADV
ajeer-1057	193	10	least	least	ADV
ajeer-1057	193	11	4	4	NUM
ajeer-1057	193	12	members	member	NOUN
ajeer-1057	193	13	in	in	ADP
ajeer-1057	193	14	a	a	DET
ajeer-1057	193	15	committee	committee	NOUN
ajeer-1057	193	16	.	.	PUNCT
ajeer-1057	194	1	further	far	ADV
ajeer-1057	194	2	to	to	ADP
ajeer-1057	194	3	this	this	DET
ajeer-1057	194	4	restriction	restriction	NOUN
ajeer-1057	194	5	,	,	PUNCT
ajeer-1057	194	6	committee	committee	NOUN
ajeer-1057	194	7	should	should	AUX
ajeer-1057	194	8	also	also	ADV
ajeer-1057	194	9	consisting	consist	VERB
ajeer-1057	194	10	of	of	ADP
ajeer-1057	194	11	at	at	ADV
ajeer-1057	194	12	least	least	ADV
ajeer-1057	194	13	1	1	NUM
ajeer-1057	194	14	independent	independent	ADJ
ajeer-1057	194	15	director	director	NOUN
ajeer-1057	194	16	and	and	CCONJ
ajeer-1057	194	17	3	3	NUM
ajeer-1057	194	18	non	non	ADJ
ajeer-1057	194	19	-	-	ADJ
ajeer-1057	194	20	executive	executive	ADJ
ajeer-1057	194	21	directors	director	NOUN
ajeer-1057	194	22	.	.	PUNCT
ajeer-1057	195	1	table	table	NOUN
ajeer-1057	195	2	3	3	NUM
ajeer-1057	195	3	suggests	suggest	VERB
ajeer-1057	195	4	a	a	DET
ajeer-1057	195	5	positive	positive	ADJ
ajeer-1057	195	6	and	and	CCONJ
ajeer-1057	195	7	significant	significant	ADJ
ajeer-1057	195	8	association	association	NOUN
ajeer-1057	195	9	between	between	ADP
ajeer-1057	195	10	independence	independence	NOUN
ajeer-1057	195	11	of	of	ADP
ajeer-1057	195	12	audit	audit	NOUN
ajeer-1057	195	13	committee	committee	NOUN
ajeer-1057	195	14	and	and	CCONJ
ajeer-1057	195	15	the	the	DET
ajeer-1057	195	16	level	level	NOUN
ajeer-1057	195	17	of	of	ADP
ajeer-1057	195	18	voluntary	voluntary	ADJ
ajeer-1057	195	19	disclosure	disclosure	NOUN
ajeer-1057	195	20	.	.	PUNCT
ajeer-1057	196	1	this	this	DET
ajeer-1057	196	2	finding	finding	NOUN
ajeer-1057	196	3	is	be	AUX
ajeer-1057	196	4	in	in	ADV
ajeer-1057	196	5	-	-	PUNCT
ajeer-1057	196	6	lined	line	VERB
ajeer-1057	196	7	with	with	ADP
ajeer-1057	196	8	the	the	DET
ajeer-1057	196	9	findings	finding	NOUN
ajeer-1057	196	10	of	of	ADP
ajeer-1057	196	11	fama	fama	PROPN
ajeer-1057	196	12	and	and	CCONJ
ajeer-1057	196	13	jensen	jensen	PROPN
ajeer-1057	196	14	(	(	PUNCT
ajeer-1057	196	15	1983	1983	NUM
ajeer-1057	196	16	)	)	PUNCT
ajeer-1057	196	17	;	;	PUNCT
ajeer-1057	197	1	madi	madi	PROPN
ajeer-1057	197	2	et	et	PROPN
ajeer-1057	197	3	al	al	PROPN
ajeer-1057	197	4	.	.	PROPN
ajeer-1057	197	5	(	(	PUNCT
ajeer-1057	197	6	2014	2014	NUM
ajeer-1057	197	7	)	)	PUNCT
ajeer-1057	197	8	;	;	PUNCT
ajeer-1057	197	9	akhtaruddin	akhtaruddin	VERB
ajeer-1057	197	10	and	and	CCONJ
ajeer-1057	197	11	haron	haron	PROPN
ajeer-1057	197	12	(	(	PUNCT
ajeer-1057	197	13	2010	2010	NUM
ajeer-1057	197	14	)	)	PUNCT
ajeer-1057	197	15	and	and	CCONJ
ajeer-1057	197	16	persons	person	NOUN
ajeer-1057	197	17	(	(	PUNCT
ajeer-1057	197	18	2009	2009	NUM
ajeer-1057	197	19	)	)	PUNCT
ajeer-1057	197	20	.	.	PUNCT
ajeer-1057	198	1	this	this	PRON
ajeer-1057	198	2	has	have	AUX
ajeer-1057	198	3	been	be	AUX
ajeer-1057	198	4	already	already	ADV
ajeer-1057	198	5	witnessed	witness	VERB
ajeer-1057	198	6	by	by	ADP
ajeer-1057	198	7	earlier	early	ADJ
ajeer-1057	198	8	researchers	researcher	NOUN
ajeer-1057	198	9	that	that	SCONJ
ajeer-1057	198	10	an	an	DET
ajeer-1057	198	11	audit	audit	NOUN
ajeer-1057	198	12	committee	committee	NOUN
ajeer-1057	198	13	with	with	ADP
ajeer-1057	198	14	more	more	ADJ
ajeer-1057	198	15	independent	independent	ADJ
ajeer-1057	198	16	members	member	NOUN
ajeer-1057	198	17	,	,	PUNCT
ajeer-1057	198	18	would	would	AUX
ajeer-1057	198	19	be	be	AUX
ajeer-1057	198	20	able	able	ADJ
ajeer-1057	198	21	to	to	PART
ajeer-1057	198	22	make	make	VERB
ajeer-1057	198	23	decisions	decision	NOUN
ajeer-1057	198	24	without	without	ADP
ajeer-1057	198	25	any	any	DET
ajeer-1057	198	26	influence	influence	NOUN
ajeer-1057	198	27	,	,	PUNCT
ajeer-1057	198	28	resulting	result	VERB
ajeer-1057	198	29	in	in	ADP
ajeer-1057	198	30	fair	fair	ADJ
ajeer-1057	198	31	financial	financial	ADJ
ajeer-1057	198	32	reporting	reporting	NOUN
ajeer-1057	198	33	(	(	PUNCT
ajeer-1057	198	34	persons	person	NOUN
ajeer-1057	198	35	,	,	PUNCT
ajeer-1057	198	36	2009	2009	NUM
ajeer-1057	198	37	)	)	PUNCT
ajeer-1057	198	38	.	.	PUNCT
ajeer-1057	199	1	asian	asian	ADJ
ajeer-1057	199	2	journal	journal	PROPN
ajeer-1057	199	3	of	of	ADP
ajeer-1057	199	4	economics	economic	NOUN
ajeer-1057	199	5	and	and	CCONJ
ajeer-1057	199	6	empirical	empirical	ADJ
ajeer-1057	199	7	research	research	NOUN
ajeer-1057	199	8	,	,	PUNCT
ajeer-1057	199	9	2019	2019	NUM
ajeer-1057	199	10	,	,	PUNCT
ajeer-1057	199	11	6(2	6(2	NUM
ajeer-1057	199	12	):	):	PUNCT
ajeer-1057	199	13	113	113	NUM
ajeer-1057	199	14	-	-	SYM
ajeer-1057	199	15	119	119	NUM
ajeer-1057	199	16	117	117	NUM
ajeer-1057	199	17	©	©	PROPN
ajeer-1057	199	18	2019	2019	NUM
ajeer-1057	199	19	by	by	ADP
ajeer-1057	199	20	the	the	DET
ajeer-1057	199	21	authors	author	NOUN
ajeer-1057	199	22	;	;	PUNCT
ajeer-1057	199	23	licensee	licensee	PROPN
ajeer-1057	199	24	asian	asian	ADJ
ajeer-1057	199	25	online	online	PROPN
ajeer-1057	199	26	journal	journal	PROPN
ajeer-1057	199	27	publishing	publishing	NOUN
ajeer-1057	199	28	group	group	PROPN
ajeer-1057	199	29	table-3	table-3	PROPN
ajeer-1057	199	30	.	.	PUNCT
ajeer-1057	200	1	multiple	multiple	ADJ
ajeer-1057	200	2	regression	regression	NOUN
ajeer-1057	200	3	results	result	NOUN
ajeer-1057	200	4	.	.	PUNCT
ajeer-1057	201	1	variable	variable	ADJ
ajeer-1057	201	2	coefficient	coefficient	NOUN
ajeer-1057	201	3	t	t	NOUN
ajeer-1057	201	4	-	-	PUNCT
ajeer-1057	201	5	test	test	NOUN
ajeer-1057	201	6	p	p	NOUN
ajeer-1057	201	7	-	-	PUNCT
ajeer-1057	201	8	value	value	NOUN
ajeer-1057	201	9	(	(	PUNCT
ajeer-1057	201	10	constant	constant	ADJ
ajeer-1057	201	11	)	)	PUNCT
ajeer-1057	201	12	-2.516	-2.516	NUM
ajeer-1057	201	13	0.013	0.013	NUM
ajeer-1057	201	14	*	*	PUNCT
ajeer-1057	201	15	*	*	PUNCT
ajeer-1057	201	16	asiz	asiz	ADP
ajeer-1057	201	17	0.492	0.492	NUM
ajeer-1057	201	18	7.308	7.308	NUM
ajeer-1057	201	19	0.000	0.000	NUM
ajeer-1057	201	20	*	*	PUNCT
ajeer-1057	202	1	*	*	PUNCT
ajeer-1057	202	2	*	*	PUNCT
ajeer-1057	202	3	amet	amet	PROPN
ajeer-1057	202	4	-0.027	-0.027	NUM
ajeer-1057	202	5	-0.411	-0.411	VERB
ajeer-1057	202	6	0.682	0.682	NUM
ajeer-1057	202	7	aind	aind	NOUN
ajeer-1057	202	8	0.305	0.305	NUM
ajeer-1057	202	9	4.426	4.426	NUM
ajeer-1057	202	10	0.000	0.000	NUM
ajeer-1057	202	11	*	*	PUNCT
ajeer-1057	202	12	*	*	PUNCT
ajeer-1057	202	13	*	*	PUNCT
ajeer-1057	202	14	afe	afe	PROPN
ajeer-1057	202	15	-0.085	-0.085	NUM
ajeer-1057	202	16	-1.309	-1.309	PROPN
ajeer-1057	202	17	0.193	0.193	NUM
ajeer-1057	202	18	lev	lev	NOUN
ajeer-1057	202	19	0.207	0.207	NUM
ajeer-1057	202	20	2.958	2.958	NUM
ajeer-1057	202	21	0.004	0.004	NUM
ajeer-1057	202	22	*	*	PUNCT
ajeer-1057	202	23	fsiz	fsiz	NOUN
ajeer-1057	202	24	0.368	0.368	NUM
ajeer-1057	202	25	5.257	5.257	NUM
ajeer-1057	202	26	0.000	0.000	NUM
ajeer-1057	202	27	*	*	PUNCT
ajeer-1057	202	28	*	*	PUNCT
ajeer-1057	202	29	*	*	PROPN
ajeer-1057	202	30	prof	prof	NOUN
ajeer-1057	202	31	0.407	0.407	NUM
ajeer-1057	202	32	5.480	5.480	NUM
ajeer-1057	202	33	0.000	0.000	NUM
ajeer-1057	202	34	*	*	PUNCT
ajeer-1057	202	35	*	*	PUNCT
ajeer-1057	202	36	*	*	PUNCT
ajeer-1057	202	37	r2	r2	PROPN
ajeer-1057	202	38	0.443	0.443	NUM
ajeer-1057	202	39	adjusted	adjust	VERB
ajeer-1057	202	40	r2	r2	PROPN
ajeer-1057	202	41	0.415	0.415	NUM
ajeer-1057	202	42	f	f	PROPN
ajeer-1057	202	43	16.113	16.113	NUM
ajeer-1057	202	44	sig	sig	NOUN
ajeer-1057	202	45	.	.	PUNCT
ajeer-1057	202	46	0.000	0.000	NUM
ajeer-1057	202	47	notes	note	NOUN
ajeer-1057	202	48	:	:	PUNCT
ajeer-1057	202	49	regression	regression	NOUN
ajeer-1057	202	50	results	result	NOUN
ajeer-1057	202	51	has	have	AUX
ajeer-1057	202	52	been	be	AUX
ajeer-1057	202	53	presented	present	VERB
ajeer-1057	202	54	in	in	ADP
ajeer-1057	202	55	this	this	DET
ajeer-1057	202	56	table	table	NOUN
ajeer-1057	202	57	.	.	PUNCT
ajeer-1057	203	1	*	*	PUNCT
ajeer-1057	203	2	,	,	PUNCT
ajeer-1057	203	3	*	*	PUNCT
ajeer-1057	203	4	*	*	PUNCT
ajeer-1057	203	5	and	and	CCONJ
ajeer-1057	203	6	*	*	PUNCT
ajeer-1057	203	7	*	*	PUNCT
ajeer-1057	203	8	*	*	PUNCT
ajeer-1057	203	9	indicate	indicate	VERB
ajeer-1057	203	10	the	the	DET
ajeer-1057	203	11	level	level	NOUN
ajeer-1057	203	12	of	of	ADP
ajeer-1057	203	13	statistical	statistical	ADJ
ajeer-1057	203	14	significance	significance	NOUN
ajeer-1057	203	15	at	at	ADP
ajeer-1057	203	16	the	the	DET
ajeer-1057	203	17	10	10	NUM
ajeer-1057	203	18	%	%	NOUN
ajeer-1057	203	19	,	,	PUNCT
ajeer-1057	203	20	5	5	NUM
ajeer-1057	203	21	%	%	NOUN
ajeer-1057	203	22	and	and	CCONJ
ajeer-1057	203	23	1	1	NUM
ajeer-1057	203	24	%	%	NOUN
ajeer-1057	203	25	respectively	respectively	ADV
ajeer-1057	203	26	.	.	PUNCT
ajeer-1057	204	1	vdc	vdc	PROPN
ajeer-1057	204	2	,	,	PUNCT
ajeer-1057	204	3	voluntary	voluntary	ADJ
ajeer-1057	204	4	disclosure	disclosure	NOUN
ajeer-1057	204	5	score	score	NOUN
ajeer-1057	204	6	of	of	ADP
ajeer-1057	204	7	sample	sample	NOUN
ajeer-1057	204	8	firms	firm	NOUN
ajeer-1057	204	9	,	,	PUNCT
ajeer-1057	204	10	asiz	asiz	ADJ
ajeer-1057	204	11	,	,	PUNCT
ajeer-1057	204	12	audit	audit	NOUN
ajeer-1057	204	13	committee	committee	NOUN
ajeer-1057	204	14	size	size	NOUN
ajeer-1057	204	15	measured	measure	VERB
ajeer-1057	204	16	by	by	ADP
ajeer-1057	204	17	total	total	ADJ
ajeer-1057	204	18	audit	audit	NOUN
ajeer-1057	204	19	members	member	NOUN
ajeer-1057	204	20	;	;	PUNCT
ajeer-1057	204	21	amet	amet	NOUN
ajeer-1057	204	22	,	,	PUNCT
ajeer-1057	204	23	audit	audit	NOUN
ajeer-1057	204	24	committee	committee	NOUN
ajeer-1057	204	25	meetings	meeting	NOUN
ajeer-1057	204	26	measured	measure	VERB
ajeer-1057	204	27	by	by	ADP
ajeer-1057	204	28	the	the	DET
ajeer-1057	204	29	total	total	ADJ
ajeer-1057	204	30	numbers	number	NOUN
ajeer-1057	204	31	of	of	ADP
ajeer-1057	204	32	meetings	meeting	NOUN
ajeer-1057	204	33	held	hold	VERB
ajeer-1057	204	34	in	in	ADP
ajeer-1057	204	35	a	a	DET
ajeer-1057	204	36	year	year	NOUN
ajeer-1057	204	37	.	.	PUNCT
ajeer-1057	205	1	aind	aind	NOUN
ajeer-1057	205	2	,	,	PUNCT
ajeer-1057	205	3	audit	audit	NOUN
ajeer-1057	205	4	committee	committee	NOUN
ajeer-1057	205	5	independence	independence	NOUN
ajeer-1057	205	6	measured	measure	VERB
ajeer-1057	205	7	by	by	ADP
ajeer-1057	205	8	the	the	DET
ajeer-1057	205	9	percentage	percentage	NOUN
ajeer-1057	205	10	of	of	ADP
ajeer-1057	205	11	independent	independent	ADJ
ajeer-1057	205	12	members	member	NOUN
ajeer-1057	205	13	.	.	PUNCT
ajeer-1057	206	1	afe	afe	NOUN
ajeer-1057	206	2	level	level	NOUN
ajeer-1057	206	3	of	of	ADP
ajeer-1057	206	4	members	member	NOUN
ajeer-1057	206	5	'	'	PART
ajeer-1057	206	6	financial	financial	ADJ
ajeer-1057	206	7	expertise	expertise	NOUN
ajeer-1057	206	8	measured	measure	VERB
ajeer-1057	206	9	by	by	ADP
ajeer-1057	206	10	proportion	proportion	NOUN
ajeer-1057	206	11	of	of	ADP
ajeer-1057	206	12	financial	financial	ADJ
ajeer-1057	206	13	experts	expert	NOUN
ajeer-1057	206	14	in	in	ADP
ajeer-1057	206	15	committee	committee	NOUN
ajeer-1057	206	16	.	.	PUNCT
ajeer-1057	207	1	lev	lev	PROPN
ajeer-1057	207	2	,	,	PUNCT
ajeer-1057	207	3	firms	firm	NOUN
ajeer-1057	207	4	'	'	PART
ajeer-1057	207	5	level	level	NOUN
ajeer-1057	207	6	of	of	ADP
ajeer-1057	207	7	leverage	leverage	NOUN
ajeer-1057	207	8	measured	measure	VERB
ajeer-1057	207	9	by	by	ADP
ajeer-1057	207	10	debt	debt	NOUN
ajeer-1057	207	11	ratio	ratio	NOUN
ajeer-1057	207	12	.	.	PUNCT
ajeer-1057	208	1	fsiz	fsiz	PROPN
ajeer-1057	208	2	,	,	PUNCT
ajeer-1057	208	3	size	size	NOUN
ajeer-1057	208	4	of	of	ADP
ajeer-1057	208	5	firm	firm	NOUN
ajeer-1057	208	6	measured	measure	VERB
ajeer-1057	208	7	by	by	ADP
ajeer-1057	208	8	log	log	NOUN
ajeer-1057	208	9	of	of	ADP
ajeer-1057	208	10	total	total	ADJ
ajeer-1057	208	11	assets	asset	NOUN
ajeer-1057	208	12	.	.	PUNCT
ajeer-1057	209	1	prof	prof	NOUN
ajeer-1057	209	2	,	,	PUNCT
ajeer-1057	209	3	firm	firm	NOUN
ajeer-1057	209	4	's	's	PART
ajeer-1057	209	5	profitability	profitability	NOUN
ajeer-1057	209	6	,	,	PUNCT
ajeer-1057	209	7	measured	measure	VERB
ajeer-1057	209	8	by	by	ADP
ajeer-1057	209	9	return	return	NOUN
ajeer-1057	209	10	on	on	ADP
ajeer-1057	209	11	assets	asset	NOUN
ajeer-1057	209	12	.	.	PUNCT
ajeer-1057	210	1	we	we	PRON
ajeer-1057	210	2	find	find	VERB
ajeer-1057	210	3	insignificant	insignificant	ADJ
ajeer-1057	210	4	relationship	relationship	NOUN
ajeer-1057	210	5	between	between	ADP
ajeer-1057	210	6	firms	firm	NOUN
ajeer-1057	210	7	’	'	PUNCT
ajeer-1057	210	8	level	level	NOUN
ajeer-1057	210	9	of	of	ADP
ajeer-1057	210	10	voluntary	voluntary	ADJ
ajeer-1057	210	11	disclosure	disclosure	NOUN
ajeer-1057	210	12	and	and	CCONJ
ajeer-1057	210	13	frequency	frequency	NOUN
ajeer-1057	210	14	of	of	ADP
ajeer-1057	210	15	meetings	meeting	NOUN
ajeer-1057	210	16	.	.	PUNCT
ajeer-1057	211	1	literature	literature	NOUN
ajeer-1057	211	2	witnessed	witness	VERB
ajeer-1057	211	3	mixed	mixed	ADJ
ajeer-1057	211	4	findings	finding	NOUN
ajeer-1057	211	5	regarding	regard	VERB
ajeer-1057	211	6	this	this	DET
ajeer-1057	211	7	relationship	relationship	NOUN
ajeer-1057	211	8	.	.	PUNCT
ajeer-1057	212	1	menon	menon	PROPN
ajeer-1057	212	2	and	and	CCONJ
ajeer-1057	212	3	williams	williams	PROPN
ajeer-1057	212	4	(	(	PUNCT
ajeer-1057	212	5	1994	1994	NUM
ajeer-1057	212	6	)	)	PUNCT
ajeer-1057	212	7	;	;	PUNCT
ajeer-1057	212	8	collier	collier	NOUN
ajeer-1057	212	9	and	and	CCONJ
ajeer-1057	212	10	gregory	gregory	PROPN
ajeer-1057	212	11	(	(	PUNCT
ajeer-1057	212	12	1999	1999	NUM
ajeer-1057	212	13	)	)	PUNCT
ajeer-1057	212	14	;	;	PUNCT
ajeer-1057	212	15	méndez	méndez	NOUN
ajeer-1057	212	16	and	and	CCONJ
ajeer-1057	212	17	garcía	garcía	ADJ
ajeer-1057	212	18	(	(	PUNCT
ajeer-1057	212	19	2007	2007	NUM
ajeer-1057	212	20	)	)	PUNCT
ajeer-1057	212	21	;	;	PUNCT
ajeer-1057	212	22	o’sullivan	o’sullivan	NOUN
ajeer-1057	212	23	et	et	PROPN
ajeer-1057	212	24	al	al	PROPN
ajeer-1057	212	25	.	.	PROPN
ajeer-1057	213	1	(	(	PUNCT
ajeer-1057	213	2	2008	2008	NUM
ajeer-1057	213	3	)	)	PUNCT
ajeer-1057	213	4	and	and	CCONJ
ajeer-1057	213	5	madi	madi	PROPN
ajeer-1057	213	6	et	et	PROPN
ajeer-1057	213	7	al	al	PROPN
ajeer-1057	213	8	.	.	PROPN
ajeer-1057	214	1	(	(	PUNCT
ajeer-1057	214	2	2014	2014	NUM
ajeer-1057	214	3	)	)	PUNCT
ajeer-1057	214	4	concluded	conclude	VERB
ajeer-1057	214	5	similar	similar	ADJ
ajeer-1057	214	6	results	result	NOUN
ajeer-1057	214	7	.	.	PUNCT
ajeer-1057	215	1	contrarily	contrarily	ADV
ajeer-1057	215	2	,	,	PUNCT
ajeer-1057	215	3	beasley	beasley	PROPN
ajeer-1057	215	4	et	et	PROPN
ajeer-1057	215	5	al	al	PROPN
ajeer-1057	215	6	.	.	PROPN
ajeer-1057	216	1	(	(	PUNCT
ajeer-1057	216	2	2000	2000	NUM
ajeer-1057	216	3	)	)	PUNCT
ajeer-1057	216	4	and	and	CCONJ
ajeer-1057	216	5	vafeas	vafea	NOUN
ajeer-1057	216	6	(	(	PUNCT
ajeer-1057	216	7	2005	2005	NUM
ajeer-1057	216	8	)	)	PUNCT
ajeer-1057	216	9	suggested	suggest	VERB
ajeer-1057	216	10	a	a	DET
ajeer-1057	216	11	significant	significant	ADJ
ajeer-1057	216	12	relationship	relationship	NOUN
ajeer-1057	216	13	between	between	ADP
ajeer-1057	216	14	firms	firm	NOUN
ajeer-1057	216	15	’	'	PUNCT
ajeer-1057	216	16	level	level	NOUN
ajeer-1057	216	17	of	of	ADP
ajeer-1057	216	18	voluntary	voluntary	ADJ
ajeer-1057	216	19	disclosure	disclosure	NOUN
ajeer-1057	216	20	and	and	CCONJ
ajeer-1057	216	21	frequency	frequency	NOUN
ajeer-1057	216	22	of	of	ADP
ajeer-1057	216	23	meetings	meeting	NOUN
ajeer-1057	216	24	.	.	PUNCT
ajeer-1057	217	1	it	it	PRON
ajeer-1057	217	2	may	may	AUX
ajeer-1057	217	3	be	be	AUX
ajeer-1057	217	4	insignificant	insignificant	ADJ
ajeer-1057	217	5	in	in	ADP
ajeer-1057	217	6	case	case	NOUN
ajeer-1057	217	7	of	of	ADP
ajeer-1057	217	8	pakistan	pakistan	PROPN
ajeer-1057	217	9	as	as	SCONJ
ajeer-1057	217	10	it	it	PRON
ajeer-1057	217	11	has	have	AUX
ajeer-1057	217	12	been	be	AUX
ajeer-1057	217	13	made	make	VERB
ajeer-1057	217	14	mandatory	mandatory	ADJ
ajeer-1057	217	15	by	by	ADP
ajeer-1057	217	16	secp	secp	NOUN
ajeer-1057	217	17	that	that	SCONJ
ajeer-1057	217	18	an	an	DET
ajeer-1057	217	19	audit	audit	NOUN
ajeer-1057	217	20	committee	committee	NOUN
ajeer-1057	217	21	must	must	AUX
ajeer-1057	217	22	be	be	AUX
ajeer-1057	217	23	meeting	meet	VERB
ajeer-1057	217	24	at	at	ADV
ajeer-1057	217	25	least	least	ADV
ajeer-1057	217	26	4	4	NUM
ajeer-1057	217	27	times	time	NOUN
ajeer-1057	217	28	in	in	ADP
ajeer-1057	217	29	a	a	DET
ajeer-1057	217	30	year	year	NOUN
ajeer-1057	217	31	.	.	PUNCT
ajeer-1057	218	1	we	we	PRON
ajeer-1057	218	2	failed	fail	VERB
ajeer-1057	218	3	to	to	PART
ajeer-1057	218	4	find	find	VERB
ajeer-1057	218	5	significant	significant	ADJ
ajeer-1057	218	6	relation	relation	NOUN
ajeer-1057	218	7	between	between	ADP
ajeer-1057	218	8	committee	committee	NOUN
ajeer-1057	218	9	members	member	NOUN
ajeer-1057	218	10	’	'	PUNCT
ajeer-1057	218	11	financial	financial	ADJ
ajeer-1057	218	12	expertise	expertise	NOUN
ajeer-1057	218	13	and	and	CCONJ
ajeer-1057	218	14	firms	firm	NOUN
ajeer-1057	218	15	’	'	PUNCT
ajeer-1057	218	16	level	level	NOUN
ajeer-1057	218	17	of	of	ADP
ajeer-1057	218	18	voluntary	voluntary	ADJ
ajeer-1057	218	19	disclosure	disclosure	NOUN
ajeer-1057	218	20	.	.	PUNCT
ajeer-1057	219	1	this	this	DET
ajeer-1057	219	2	result	result	NOUN
ajeer-1057	219	3	is	be	AUX
ajeer-1057	219	4	in	in	ADV
ajeer-1057	219	5	-	-	PUNCT
ajeer-1057	219	6	lined	line	VERB
ajeer-1057	219	7	with	with	ADP
ajeer-1057	219	8	persons	person	NOUN
ajeer-1057	219	9	(	(	PUNCT
ajeer-1057	219	10	2009	2009	NUM
ajeer-1057	219	11	)	)	PUNCT
ajeer-1057	219	12	and	and	CCONJ
ajeer-1057	219	13	madi	madi	PROPN
ajeer-1057	219	14	et	et	PROPN
ajeer-1057	219	15	al	al	PROPN
ajeer-1057	219	16	.	.	PROPN
ajeer-1057	220	1	(	(	PUNCT
ajeer-1057	220	2	2014	2014	NUM
ajeer-1057	220	3	)	)	PUNCT
ajeer-1057	220	4	.	.	PUNCT
ajeer-1057	221	1	contrarily	contrarily	ADV
ajeer-1057	221	2	,	,	PUNCT
ajeer-1057	221	3	agrawal	agrawal	PROPN
ajeer-1057	221	4	and	and	CCONJ
ajeer-1057	221	5	chadha	chadha	PROPN
ajeer-1057	221	6	(	(	PUNCT
ajeer-1057	221	7	2005	2005	NUM
ajeer-1057	221	8	)	)	PUNCT
ajeer-1057	221	9	;	;	PUNCT
ajeer-1057	221	10	krishnan	krishnan	PROPN
ajeer-1057	221	11	and	and	CCONJ
ajeer-1057	221	12	lee	lee	PROPN
ajeer-1057	221	13	(	(	PUNCT
ajeer-1057	221	14	2009	2009	NUM
ajeer-1057	221	15	)	)	PUNCT
ajeer-1057	221	16	;	;	PUNCT
ajeer-1057	221	17	akhtaruddin	akhtaruddin	VERB
ajeer-1057	221	18	and	and	CCONJ
ajeer-1057	221	19	haron	haron	PROPN
ajeer-1057	221	20	(	(	PUNCT
ajeer-1057	221	21	2010	2010	NUM
ajeer-1057	221	22	)	)	PUNCT
ajeer-1057	221	23	suggested	suggest	VERB
ajeer-1057	221	24	a	a	DET
ajeer-1057	221	25	positive	positive	ADJ
ajeer-1057	221	26	relationship	relationship	NOUN
ajeer-1057	221	27	for	for	ADP
ajeer-1057	221	28	these	these	DET
ajeer-1057	221	29	variables	variable	NOUN
ajeer-1057	221	30	.	.	PUNCT
ajeer-1057	222	1	it	it	PRON
ajeer-1057	222	2	has	have	AUX
ajeer-1057	222	3	already	already	ADV
ajeer-1057	222	4	been	be	AUX
ajeer-1057	222	5	established	establish	VERB
ajeer-1057	222	6	in	in	ADP
ajeer-1057	222	7	the	the	DET
ajeer-1057	222	8	descriptive	descriptive	ADJ
ajeer-1057	222	9	statistics	statistic	NOUN
ajeer-1057	222	10	section	section	NOUN
ajeer-1057	222	11	that	that	SCONJ
ajeer-1057	222	12	few	few	ADJ
ajeer-1057	222	13	audit	audit	NOUN
ajeer-1057	222	14	committees	committee	NOUN
ajeer-1057	222	15	have	have	VERB
ajeer-1057	222	16	financial	financial	ADJ
ajeer-1057	222	17	experts	expert	NOUN
ajeer-1057	222	18	for	for	ADP
ajeer-1057	222	19	our	our	PRON
ajeer-1057	222	20	sample	sample	NOUN
ajeer-1057	222	21	.	.	PUNCT
ajeer-1057	223	1	secp	secp	NOUN
ajeer-1057	223	2	do	do	AUX
ajeer-1057	223	3	not	not	PART
ajeer-1057	223	4	provide	provide	VERB
ajeer-1057	223	5	any	any	DET
ajeer-1057	223	6	guideline	guideline	NOUN
ajeer-1057	223	7	to	to	PART
ajeer-1057	223	8	include	include	VERB
ajeer-1057	223	9	financial	financial	ADJ
ajeer-1057	223	10	experts	expert	NOUN
ajeer-1057	223	11	in	in	ADP
ajeer-1057	223	12	audit	audit	NOUN
ajeer-1057	223	13	committee	committee	NOUN
ajeer-1057	223	14	.	.	PUNCT
ajeer-1057	224	1	therefore	therefore	ADV
ajeer-1057	224	2	,	,	PUNCT
ajeer-1057	224	3	listed	list	VERB
ajeer-1057	224	4	companies	company	NOUN
ajeer-1057	224	5	of	of	ADP
ajeer-1057	224	6	pakistan	pakistan	PROPN
ajeer-1057	224	7	are	be	AUX
ajeer-1057	224	8	not	not	PART
ajeer-1057	224	9	paying	pay	VERB
ajeer-1057	224	10	attention	attention	NOUN
ajeer-1057	224	11	to	to	ADP
ajeer-1057	224	12	it	it	PRON
ajeer-1057	224	13	yet	yet	ADV
ajeer-1057	224	14	.	.	PUNCT
ajeer-1057	225	1	table	table	NOUN
ajeer-1057	225	2	3	3	NUM
ajeer-1057	225	3	also	also	ADV
ajeer-1057	225	4	suggests	suggest	VERB
ajeer-1057	225	5	that	that	SCONJ
ajeer-1057	225	6	profitability	profitability	NOUN
ajeer-1057	225	7	,	,	PUNCT
ajeer-1057	225	8	leverage	leverage	NOUN
ajeer-1057	225	9	and	and	CCONJ
ajeer-1057	225	10	size	size	NOUN
ajeer-1057	225	11	of	of	ADP
ajeer-1057	225	12	firm	firm	NOUN
ajeer-1057	225	13	has	have	VERB
ajeer-1057	225	14	a	a	DET
ajeer-1057	225	15	positive	positive	ADJ
ajeer-1057	225	16	relationship	relationship	NOUN
ajeer-1057	225	17	with	with	ADP
ajeer-1057	225	18	voluntary	voluntary	ADJ
ajeer-1057	225	19	disclosure	disclosure	NOUN
ajeer-1057	225	20	.	.	PUNCT
ajeer-1057	226	1	this	this	PRON
ajeer-1057	226	2	means	mean	VERB
ajeer-1057	226	3	that	that	SCONJ
ajeer-1057	226	4	larger	large	ADJ
ajeer-1057	226	5	and	and	CCONJ
ajeer-1057	226	6	more	more	ADV
ajeer-1057	226	7	profitable	profitable	ADJ
ajeer-1057	226	8	firms	firm	NOUN
ajeer-1057	226	9	disclose	disclose	VERB
ajeer-1057	226	10	superior	superior	ADJ
ajeer-1057	226	11	level	level	NOUN
ajeer-1057	226	12	of	of	ADP
ajeer-1057	226	13	information	information	NOUN
ajeer-1057	226	14	.	.	PUNCT
ajeer-1057	227	1	it	it	PRON
ajeer-1057	227	2	has	have	AUX
ajeer-1057	227	3	been	be	AUX
ajeer-1057	227	4	observed	observe	VERB
ajeer-1057	227	5	that	that	SCONJ
ajeer-1057	227	6	firms	firm	NOUN
ajeer-1057	227	7	with	with	ADP
ajeer-1057	227	8	relatively	relatively	ADV
ajeer-1057	227	9	high	high	ADJ
ajeer-1057	227	10	debt	debt	NOUN
ajeer-1057	227	11	disclose	disclose	VERB
ajeer-1057	227	12	excessive	excessive	ADJ
ajeer-1057	227	13	information	information	NOUN
ajeer-1057	227	14	to	to	PART
ajeer-1057	227	15	reduce	reduce	VERB
ajeer-1057	227	16	the	the	DET
ajeer-1057	227	17	monitoring	monitoring	NOUN
ajeer-1057	227	18	cost	cost	NOUN
ajeer-1057	227	19	.	.	PUNCT
ajeer-1057	228	1	these	these	DET
ajeer-1057	228	2	finding	finding	NOUN
ajeer-1057	228	3	is	be	AUX
ajeer-1057	228	4	in	in	ADV
ajeer-1057	228	5	-	-	PUNCT
ajeer-1057	228	6	lined	line	VERB
ajeer-1057	228	7	with	with	ADP
ajeer-1057	228	8	madi	madi	PROPN
ajeer-1057	228	9	et	et	PROPN
ajeer-1057	228	10	al	al	PROPN
ajeer-1057	228	11	.	.	PROPN
ajeer-1057	229	1	(	(	PUNCT
ajeer-1057	229	2	2014	2014	NUM
ajeer-1057	229	3	)	)	PUNCT
ajeer-1057	229	4	;	;	PUNCT
ajeer-1057	229	5	camfferman	camfferman	NOUN
ajeer-1057	229	6	and	and	CCONJ
ajeer-1057	229	7	cooke	cooke	PROPN
ajeer-1057	229	8	(	(	PUNCT
ajeer-1057	229	9	2002	2002	NUM
ajeer-1057	229	10	)	)	PUNCT
ajeer-1057	229	11	;	;	PUNCT
ajeer-1057	229	12	meek	meek	PROPN
ajeer-1057	229	13	et	et	PROPN
ajeer-1057	229	14	al	al	PROPN
ajeer-1057	229	15	.	.	PROPN
ajeer-1057	230	1	(	(	PUNCT
ajeer-1057	230	2	1995	1995	NUM
ajeer-1057	230	3	)	)	PUNCT
ajeer-1057	230	4	;	;	PUNCT
ajeer-1057	231	1	hossain	hossain	PROPN
ajeer-1057	231	2	et	et	PROPN
ajeer-1057	231	3	al	al	PROPN
ajeer-1057	231	4	.	.	PROPN
ajeer-1057	231	5	(	(	PUNCT
ajeer-1057	231	6	1995	1995	NUM
ajeer-1057	231	7	)	)	PUNCT
ajeer-1057	231	8	and	and	CCONJ
ajeer-1057	231	9	cooke	cooke	PROPN
ajeer-1057	231	10	(	(	PUNCT
ajeer-1057	231	11	1989a;1989b	1989a;1989b	NUM
ajeer-1057	231	12	)	)	PUNCT
ajeer-1057	231	13	.	.	PUNCT
ajeer-1057	232	1	table-4	table-4	X
ajeer-1057	232	2	.	.	PUNCT
ajeer-1057	232	3	robustness	robustness	NOUN
ajeer-1057	232	4	test	test	NOUN
ajeer-1057	232	5	.	.	PUNCT
ajeer-1057	233	1	models	model	NOUN
ajeer-1057	233	2	for	for	ADP
ajeer-1057	233	3	robustness	robustness	NOUN
ajeer-1057	233	4	test	test	NOUN
ajeer-1057	233	5	variable	variable	ADJ
ajeer-1057	233	6	model	model	NOUN
ajeer-1057	233	7	1	1	NUM
ajeer-1057	233	8	model	model	NOUN
ajeer-1057	233	9	2	2	NUM
ajeer-1057	233	10	model	model	NOUN
ajeer-1057	233	11	3	3	NUM
ajeer-1057	233	12	model	model	NOUN
ajeer-1057	233	13	4	4	NUM
ajeer-1057	233	14	(	(	PUNCT
ajeer-1057	233	15	constant	constant	ADJ
ajeer-1057	233	16	)	)	PUNCT
ajeer-1057	233	17	0.013	0.013	NUM
ajeer-1057	233	18	0.125	0.125	NUM
ajeer-1057	233	19	0.016	0.016	NUM
ajeer-1057	233	20	0.025	0.025	NUM
ajeer-1057	233	21	asiz	asiz	ADJ
ajeer-1057	233	22	0.492	0.492	NUM
ajeer-1057	233	23	0.504	0.504	NUM
ajeer-1057	233	24	0.495	0.495	NUM
ajeer-1057	233	25	0.501	0.501	NUM
ajeer-1057	233	26	0.000	0.000	NUM
ajeer-1057	233	27	*	*	PUNCT
ajeer-1057	233	28	*	*	PUNCT
ajeer-1057	233	29	*	*	PUNCT
ajeer-1057	233	30	0.000	0.000	NUM
ajeer-1057	233	31	*	*	PUNCT
ajeer-1057	233	32	*	*	PUNCT
ajeer-1057	233	33	*	*	PUNCT
ajeer-1057	233	34	0.000	0.000	NUM
ajeer-1057	233	35	*	*	PUNCT
ajeer-1057	233	36	*	*	PUNCT
ajeer-1057	233	37	*	*	PUNCT
ajeer-1057	234	1	0.000	0.000	NUM
ajeer-1057	234	2	*	*	PUNCT
ajeer-1057	234	3	*	*	PUNCT
ajeer-1057	234	4	*	*	PUNCT
ajeer-1057	234	5	amet	amet	NOUN
ajeer-1057	234	6	-0.027	-0.027	NUM
ajeer-1057	234	7	0.005	0.005	NUM
ajeer-1057	234	8	-0.025	-0.025	PUNCT
ajeer-1057	234	9	-0.023	-0.023	NUM
ajeer-1057	234	10	0.682	0.682	NUM
ajeer-1057	234	11	0.943	0.943	NUM
ajeer-1057	234	12	0.710	0.710	NUM
ajeer-1057	234	13	0.692	0.692	NUM
ajeer-1057	234	14	aind	aind	NOUN
ajeer-1057	234	15	0.305	0.305	NUM
ajeer-1057	234	16	0.250	0.250	NUM
ajeer-1057	234	17	0.311	0.311	NUM
ajeer-1057	234	18	0.317	0.317	NUM
ajeer-1057	234	19	0.000	0.000	NUM
ajeer-1057	234	20	*	*	PUNCT
ajeer-1057	234	21	*	*	PUNCT
ajeer-1057	234	22	*	*	PUNCT
ajeer-1057	234	23	0.001	0.001	NUM
ajeer-1057	234	24	*	*	NOUN
ajeer-1057	234	25	*	*	PUNCT
ajeer-1057	234	26	0.000	0.000	NUM
ajeer-1057	234	27	*	*	PUNCT
ajeer-1057	234	28	*	*	PUNCT
ajeer-1057	234	29	*	*	PUNCT
ajeer-1057	234	30	0.000	0.000	NUM
ajeer-1057	234	31	*	*	PUNCT
ajeer-1057	234	32	*	*	PUNCT
ajeer-1057	234	33	*	*	PUNCT
ajeer-1057	234	34	afe	afe	PROPN
ajeer-1057	234	35	-0.085	-0.085	PROPN
ajeer-1057	234	36	-0.047	-0.047	PUNCT
ajeer-1057	234	37	-0.060	-0.060	NOUN
ajeer-1057	234	38	-0.098	-0.098	NUM
ajeer-1057	234	39	0.193	0.193	NUM
ajeer-1057	234	40	0.503	0.503	NUM
ajeer-1057	234	41	0.347	0.347	NUM
ajeer-1057	234	42	0.146	0.146	NUM
ajeer-1057	234	43	lev	lev	NOUN
ajeer-1057	234	44	0.207	0.207	NUM
ajeer-1057	234	45	0.303	0.303	NUM
ajeer-1057	234	46	0.216	0.216	NUM
ajeer-1057	234	47	0.004	0.004	NUM
ajeer-1057	234	48	*	*	PUNCT
ajeer-1057	234	49	*	*	NOUN
ajeer-1057	234	50	0.170	0.170	NUM
ajeer-1057	234	51	0.000	0.000	NUM
ajeer-1057	234	52	*	*	PUNCT
ajeer-1057	234	53	*	*	PUNCT
ajeer-1057	234	54	*	*	PUNCT
ajeer-1057	234	55	fsiz	fsiz	ADV
ajeer-1057	234	56	0.368	0.368	NUM
ajeer-1057	234	57	0.383	0.383	NUM
ajeer-1057	234	58	0.374	0.374	NUM
ajeer-1057	234	59	0.000	0.000	NUM
ajeer-1057	234	60	*	*	PUNCT
ajeer-1057	234	61	*	*	PUNCT
ajeer-1057	234	62	*	*	PUNCT
ajeer-1057	234	63	0.000	0.000	NUM
ajeer-1057	234	64	*	*	PUNCT
ajeer-1057	234	65	*	*	PUNCT
ajeer-1057	234	66	*	*	PUNCT
ajeer-1057	234	67	0.000	0.000	NUM
ajeer-1057	234	68	*	*	PUNCT
ajeer-1057	234	69	*	*	PUNCT
ajeer-1057	234	70	*	*	PROPN
ajeer-1057	234	71	prof	prof	NOUN
ajeer-1057	234	72	0.407	0.407	NUM
ajeer-1057	234	73	0.109	0.109	NUM
ajeer-1057	234	74	0.410	0.410	NUM
ajeer-1057	234	75	0.000	0.000	NUM
ajeer-1057	234	76	*	*	PUNCT
ajeer-1057	234	77	*	*	PUNCT
ajeer-1057	234	78	*	*	PUNCT
ajeer-1057	234	79	0.000	0.000	NUM
ajeer-1057	234	80	*	*	PUNCT
ajeer-1057	234	81	*	*	PUNCT
ajeer-1057	234	82	*	*	PUNCT
ajeer-1057	234	83	0.000	0.000	NUM
ajeer-1057	234	84	*	*	PUNCT
ajeer-1057	234	85	*	*	PUNCT
ajeer-1057	234	86	*	*	PUNCT
ajeer-1057	234	87	fsize2	fsize2	NOUN
ajeer-1057	234	88	0.268	0.268	NUM
ajeer-1057	234	89	0.001	0.001	NUM
ajeer-1057	234	90	*	*	PUNCT
ajeer-1057	234	91	*	*	PUNCT
ajeer-1057	234	92	lev2	lev2	PROPN
ajeer-1057	234	93	0.210	0.210	NUM
ajeer-1057	234	94	0.002	0.002	NUM
ajeer-1057	234	95	*	*	PUNCT
ajeer-1057	234	96	*	*	PUNCT
ajeer-1057	234	97	prof2	prof2	NOUN
ajeer-1057	234	98	0.314	0.314	NUM
ajeer-1057	234	99	0.000	0.000	NUM
ajeer-1057	234	100	*	*	PUNCT
ajeer-1057	234	101	*	*	PUNCT
ajeer-1057	234	102	*	*	PUNCT
ajeer-1057	234	103	notes	note	VERB
ajeer-1057	234	104	:	:	PUNCT
ajeer-1057	234	105	the	the	DET
ajeer-1057	234	106	results	result	NOUN
ajeer-1057	234	107	for	for	ADP
ajeer-1057	234	108	robustness	robustness	NOUN
ajeer-1057	234	109	analysis	analysis	NOUN
ajeer-1057	234	110	are	be	AUX
ajeer-1057	234	111	presented	present	VERB
ajeer-1057	234	112	in	in	ADP
ajeer-1057	234	113	this	this	DET
ajeer-1057	234	114	table	table	NOUN
ajeer-1057	234	115	.	.	PUNCT
ajeer-1057	235	1	model	model	NOUN
ajeer-1057	235	2	1	1	NUM
ajeer-1057	235	3	is	be	AUX
ajeer-1057	235	4	the	the	DET
ajeer-1057	235	5	basic	basic	ADJ
ajeer-1057	235	6	model	model	NOUN
ajeer-1057	235	7	whereas	whereas	SCONJ
ajeer-1057	235	8	models	model	NOUN
ajeer-1057	235	9	2	2	NUM
ajeer-1057	235	10	,	,	PUNCT
ajeer-1057	235	11	3	3	NUM
ajeer-1057	235	12	and	and	CCONJ
ajeer-1057	235	13	4	4	NUM
ajeer-1057	235	14	are	be	AUX
ajeer-1057	235	15	developed	develop	VERB
ajeer-1057	235	16	to	to	PART
ajeer-1057	235	17	check	check	VERB
ajeer-1057	235	18	the	the	DET
ajeer-1057	235	19	robustness	robustness	NOUN
ajeer-1057	235	20	.	.	PUNCT
ajeer-1057	236	1	*	*	PUNCT
ajeer-1057	236	2	,	,	PUNCT
ajeer-1057	236	3	*	*	PUNCT
ajeer-1057	236	4	*	*	PUNCT
ajeer-1057	236	5	and	and	CCONJ
ajeer-1057	236	6	*	*	PUNCT
ajeer-1057	236	7	*	*	PUNCT
ajeer-1057	236	8	*	*	PUNCT
ajeer-1057	236	9	indicate	indicate	VERB
ajeer-1057	236	10	statistical	statistical	ADJ
ajeer-1057	236	11	significance	significance	NOUN
ajeer-1057	236	12	at	at	ADP
ajeer-1057	236	13	the	the	DET
ajeer-1057	236	14	10	10	NUM
ajeer-1057	236	15	%	%	NOUN
ajeer-1057	236	16	,	,	PUNCT
ajeer-1057	236	17	5	5	NUM
ajeer-1057	236	18	%	%	NOUN
ajeer-1057	236	19	and	and	CCONJ
ajeer-1057	236	20	1	1	NUM
ajeer-1057	236	21	%	%	NOUN
ajeer-1057	236	22	respectively	respectively	ADV
ajeer-1057	236	23	.	.	PUNCT
ajeer-1057	237	1	vdc	vdc	PROPN
ajeer-1057	237	2	,	,	PUNCT
ajeer-1057	237	3	voluntary	voluntary	ADJ
ajeer-1057	237	4	disclosure	disclosure	NOUN
ajeer-1057	237	5	score	score	NOUN
ajeer-1057	237	6	of	of	ADP
ajeer-1057	237	7	sample	sample	NOUN
ajeer-1057	237	8	firms	firm	NOUN
ajeer-1057	237	9	,	,	PUNCT
ajeer-1057	237	10	asiz	asiz	ADJ
ajeer-1057	237	11	,	,	PUNCT
ajeer-1057	237	12	audit	audit	NOUN
ajeer-1057	237	13	committee	committee	NOUN
ajeer-1057	237	14	size	size	NOUN
ajeer-1057	237	15	measured	measure	VERB
ajeer-1057	237	16	by	by	ADP
ajeer-1057	237	17	total	total	ADJ
ajeer-1057	237	18	audit	audit	NOUN
ajeer-1057	237	19	members	member	NOUN
ajeer-1057	237	20	;	;	PUNCT
ajeer-1057	237	21	amet	amet	NOUN
ajeer-1057	237	22	,	,	PUNCT
ajeer-1057	237	23	audit	audit	NOUN
ajeer-1057	237	24	committee	committee	NOUN
ajeer-1057	237	25	meetings	meeting	NOUN
ajeer-1057	237	26	measured	measure	VERB
ajeer-1057	237	27	by	by	ADP
ajeer-1057	237	28	the	the	DET
ajeer-1057	237	29	total	total	ADJ
ajeer-1057	237	30	numbers	number	NOUN
ajeer-1057	237	31	of	of	ADP
ajeer-1057	237	32	meetings	meeting	NOUN
ajeer-1057	237	33	held	hold	VERB
ajeer-1057	237	34	in	in	ADP
ajeer-1057	237	35	a	a	DET
ajeer-1057	237	36	year	year	NOUN
ajeer-1057	237	37	.	.	PUNCT
ajeer-1057	238	1	aind	aind	NOUN
ajeer-1057	238	2	,	,	PUNCT
ajeer-1057	238	3	audit	audit	NOUN
ajeer-1057	238	4	committee	committee	NOUN
ajeer-1057	238	5	independence	independence	NOUN
ajeer-1057	238	6	measured	measure	VERB
ajeer-1057	238	7	by	by	ADP
ajeer-1057	238	8	the	the	DET
ajeer-1057	238	9	percentage	percentage	NOUN
ajeer-1057	238	10	of	of	ADP
ajeer-1057	238	11	independent	independent	ADJ
ajeer-1057	238	12	members	member	NOUN
ajeer-1057	238	13	.	.	PUNCT
ajeer-1057	239	1	afe	afe	NOUN
ajeer-1057	239	2	level	level	NOUN
ajeer-1057	239	3	of	of	ADP
ajeer-1057	239	4	members	member	NOUN
ajeer-1057	239	5	'	'	PART
ajeer-1057	239	6	financial	financial	ADJ
ajeer-1057	239	7	expertise	expertise	NOUN
ajeer-1057	239	8	measured	measure	VERB
ajeer-1057	239	9	by	by	ADP
ajeer-1057	239	10	proportion	proportion	NOUN
ajeer-1057	239	11	of	of	ADP
ajeer-1057	239	12	financial	financial	ADJ
ajeer-1057	239	13	experts	expert	NOUN
ajeer-1057	239	14	in	in	ADP
ajeer-1057	239	15	committee	committee	NOUN
ajeer-1057	239	16	.	.	PUNCT
ajeer-1057	240	1	lev	lev	PROPN
ajeer-1057	240	2	,	,	PUNCT
ajeer-1057	240	3	firms	firm	NOUN
ajeer-1057	240	4	'	'	PART
ajeer-1057	240	5	level	level	NOUN
ajeer-1057	240	6	of	of	ADP
ajeer-1057	240	7	leverage	leverage	NOUN
ajeer-1057	240	8	measured	measure	VERB
ajeer-1057	240	9	by	by	ADP
ajeer-1057	240	10	debt	debt	NOUN
ajeer-1057	240	11	ratio	ratio	NOUN
ajeer-1057	240	12	.	.	PUNCT
ajeer-1057	241	1	fsiz	fsiz	PROPN
ajeer-1057	241	2	,	,	PUNCT
ajeer-1057	241	3	size	size	NOUN
ajeer-1057	241	4	of	of	ADP
ajeer-1057	241	5	firm	firm	NOUN
ajeer-1057	241	6	measured	measure	VERB
ajeer-1057	241	7	by	by	ADP
ajeer-1057	241	8	log	log	NOUN
ajeer-1057	241	9	of	of	ADP
ajeer-1057	241	10	total	total	ADJ
ajeer-1057	241	11	assets	asset	NOUN
ajeer-1057	241	12	.	.	PUNCT
ajeer-1057	242	1	prof	prof	NOUN
ajeer-1057	242	2	,	,	PUNCT
ajeer-1057	242	3	firm	firm	NOUN
ajeer-1057	242	4	's	's	PART
ajeer-1057	242	5	profitability	profitability	NOUN
ajeer-1057	242	6	,	,	PUNCT
ajeer-1057	242	7	measured	measure	VERB
ajeer-1057	242	8	by	by	ADP
ajeer-1057	242	9	return	return	NOUN
ajeer-1057	242	10	on	on	ADP
ajeer-1057	242	11	equity	equity	NOUN
ajeer-1057	242	12	.	.	PUNCT
ajeer-1057	243	1	fsiz2	fsiz2	NOUN
ajeer-1057	243	2	,	,	PUNCT
ajeer-1057	243	3	firm	firm	ADJ
ajeer-1057	243	4	size	size	NOUN
ajeer-1057	243	5	as	as	ADP
ajeer-1057	243	6	log	log	NOUN
ajeer-1057	243	7	of	of	ADP
ajeer-1057	243	8	total	total	ADJ
ajeer-1057	243	9	sales	sale	NOUN
ajeer-1057	243	10	;	;	PUNCT
ajeer-1057	243	11	lev2	lev2	NOUN
ajeer-1057	243	12	,	,	PUNCT
ajeer-1057	243	13	leverage	leverage	NOUN
ajeer-1057	243	14	of	of	ADP
ajeer-1057	243	15	the	the	DET
ajeer-1057	243	16	firms	firm	NOUN
ajeer-1057	243	17	defined	define	VERB
ajeer-1057	243	18	as	as	ADP
ajeer-1057	243	19	ratio	ratio	NOUN
ajeer-1057	243	20	of	of	ADP
ajeer-1057	243	21	debt	debt	NOUN
ajeer-1057	243	22	over	over	ADP
ajeer-1057	243	23	equity	equity	NOUN
ajeer-1057	243	24	;	;	PUNCT
ajeer-1057	243	25	prof2	prof2	NOUN
ajeer-1057	243	26	,	,	PUNCT
ajeer-1057	243	27	profitability	profitability	NOUN
ajeer-1057	243	28	refers	refer	VERB
ajeer-1057	243	29	to	to	PART
ajeer-1057	243	30	return	return	VERB
ajeer-1057	243	31	on	on	ADP
ajeer-1057	243	32	equity	equity	NOUN
ajeer-1057	243	33	.	.	PUNCT
ajeer-1057	244	1	constant	constant	ADJ
ajeer-1057	244	2	value	value	NOUN
ajeer-1057	244	3	is	be	AUX
ajeer-1057	244	4	shown	show	VERB
ajeer-1057	244	5	in	in	ADP
ajeer-1057	244	6	front	front	NOUN
ajeer-1057	244	7	of	of	ADP
ajeer-1057	244	8	every	every	DET
ajeer-1057	244	9	variable	variable	NOUN
ajeer-1057	244	10	whereas	whereas	SCONJ
ajeer-1057	244	11	,	,	PUNCT
ajeer-1057	244	12	second	second	ADJ
ajeer-1057	244	13	row	row	NOUN
ajeer-1057	244	14	show	show	VERB
ajeer-1057	244	15	its	its	PRON
ajeer-1057	244	16	p	p	NOUN
ajeer-1057	244	17	-	-	PUNCT
ajeer-1057	244	18	value	value	NOUN
ajeer-1057	244	19	.	.	PUNCT
ajeer-1057	245	1	asian	asian	ADJ
ajeer-1057	245	2	journal	journal	PROPN
ajeer-1057	245	3	of	of	ADP
ajeer-1057	245	4	economics	economic	NOUN
ajeer-1057	245	5	and	and	CCONJ
ajeer-1057	245	6	empirical	empirical	ADJ
ajeer-1057	245	7	research	research	NOUN
ajeer-1057	245	8	,	,	PUNCT
ajeer-1057	245	9	2019	2019	NUM
ajeer-1057	245	10	,	,	PUNCT
ajeer-1057	245	11	6(2	6(2	NUM
ajeer-1057	245	12	):	):	PUNCT
ajeer-1057	245	13	113	113	NUM
ajeer-1057	245	14	-	-	SYM
ajeer-1057	245	15	119	119	NUM
ajeer-1057	245	16	118	118	NUM
ajeer-1057	245	17	©	©	PROPN
ajeer-1057	245	18	2019	2019	NUM
ajeer-1057	245	19	by	by	ADP
ajeer-1057	245	20	the	the	DET
ajeer-1057	245	21	authors	author	NOUN
ajeer-1057	245	22	;	;	PUNCT
ajeer-1057	245	23	licensee	licensee	PROPN
ajeer-1057	245	24	asian	asian	ADJ
ajeer-1057	245	25	online	online	PROPN
ajeer-1057	245	26	journal	journal	PROPN
ajeer-1057	245	27	publishing	publishing	NOUN
ajeer-1057	245	28	group	group	NOUN
ajeer-1057	245	29	it	it	PRON
ajeer-1057	245	30	is	be	AUX
ajeer-1057	245	31	clear	clear	ADJ
ajeer-1057	245	32	from	from	ADP
ajeer-1057	245	33	the	the	DET
ajeer-1057	245	34	above	above	ADJ
ajeer-1057	245	35	discussion	discussion	NOUN
ajeer-1057	245	36	that	that	SCONJ
ajeer-1057	245	37	our	our	PRON
ajeer-1057	245	38	hypotheses	hypothesis	NOUN
ajeer-1057	245	39	1	1	NUM
ajeer-1057	245	40	and	and	CCONJ
ajeer-1057	245	41	3	3	NUM
ajeer-1057	245	42	are	be	AUX
ajeer-1057	245	43	ascertained	ascertain	VERB
ajeer-1057	245	44	,	,	PUNCT
ajeer-1057	245	45	as	as	SCONJ
ajeer-1057	245	46	our	our	PRON
ajeer-1057	245	47	results	result	NOUN
ajeer-1057	245	48	suggested	suggest	VERB
ajeer-1057	245	49	a	a	DET
ajeer-1057	245	50	positive	positive	ADJ
ajeer-1057	245	51	relationship	relationship	NOUN
ajeer-1057	245	52	for	for	ADP
ajeer-1057	245	53	size	size	NOUN
ajeer-1057	245	54	of	of	ADP
ajeer-1057	245	55	audit	audit	NOUN
ajeer-1057	245	56	committee	committee	NOUN
ajeer-1057	245	57	,	,	PUNCT
ajeer-1057	245	58	its	its	PRON
ajeer-1057	245	59	independence	independence	NOUN
ajeer-1057	245	60	with	with	ADP
ajeer-1057	245	61	firms	firm	NOUN
ajeer-1057	245	62	’	'	PUNCT
ajeer-1057	245	63	level	level	NOUN
ajeer-1057	245	64	of	of	ADP
ajeer-1057	245	65	voluntary	voluntary	ADJ
ajeer-1057	245	66	disclosure	disclosure	NOUN
ajeer-1057	245	67	.	.	PUNCT
ajeer-1057	246	1	however	however	ADV
ajeer-1057	246	2	,	,	PUNCT
ajeer-1057	246	3	we	we	PRON
ajeer-1057	246	4	failed	fail	VERB
ajeer-1057	246	5	to	to	PART
ajeer-1057	246	6	accept	accept	VERB
ajeer-1057	246	7	hypothesis	hypothesis	NOUN
ajeer-1057	246	8	2	2	NUM
ajeer-1057	246	9	and	and	CCONJ
ajeer-1057	246	10	4	4	NUM
ajeer-1057	246	11	as	as	SCONJ
ajeer-1057	246	12	we	we	PRON
ajeer-1057	246	13	do	do	AUX
ajeer-1057	246	14	not	not	PART
ajeer-1057	246	15	observe	observe	VERB
ajeer-1057	246	16	significant	significant	ADJ
ajeer-1057	246	17	relationship	relationship	NOUN
ajeer-1057	246	18	between	between	ADP
ajeer-1057	246	19	frequency	frequency	NOUN
ajeer-1057	246	20	of	of	ADP
ajeer-1057	246	21	meetings	meeting	NOUN
ajeer-1057	246	22	,	,	PUNCT
ajeer-1057	246	23	inclusion	inclusion	NOUN
ajeer-1057	246	24	of	of	ADP
ajeer-1057	246	25	financial	financial	ADJ
ajeer-1057	246	26	experts	expert	NOUN
ajeer-1057	246	27	in	in	ADP
ajeer-1057	246	28	a	a	DET
ajeer-1057	246	29	committee	committee	NOUN
ajeer-1057	246	30	with	with	ADP
ajeer-1057	246	31	firm	firm	NOUN
ajeer-1057	246	32	’s	’s	PART
ajeer-1057	246	33	level	level	NOUN
ajeer-1057	246	34	of	of	ADP
ajeer-1057	246	35	voluntary	voluntary	ADJ
ajeer-1057	246	36	disclosure	disclosure	NOUN
ajeer-1057	246	37	.	.	PUNCT
ajeer-1057	247	1	4.3	4.3	NUM
ajeer-1057	247	2	.	.	PUNCT
ajeer-1057	248	1	robustness	robustness	NOUN
ajeer-1057	248	2	analysis	analysis	NOUN
ajeer-1057	248	3	to	to	PART
ajeer-1057	248	4	crosscheck	crosscheck	VERB
ajeer-1057	248	5	the	the	DET
ajeer-1057	248	6	results	result	NOUN
ajeer-1057	248	7	,	,	PUNCT
ajeer-1057	248	8	we	we	PRON
ajeer-1057	248	9	have	have	AUX
ajeer-1057	248	10	changed	change	VERB
ajeer-1057	248	11	the	the	DET
ajeer-1057	248	12	measurement	measurement	NOUN
ajeer-1057	248	13	of	of	ADP
ajeer-1057	248	14	control	control	NOUN
ajeer-1057	248	15	variables	variable	NOUN
ajeer-1057	248	16	.	.	PUNCT
ajeer-1057	249	1	we	we	PRON
ajeer-1057	249	2	have	have	AUX
ajeer-1057	249	3	replaced	replace	VERB
ajeer-1057	249	4	the	the	DET
ajeer-1057	249	5	liabilities	liability	NOUN
ajeer-1057	249	6	to	to	ADP
ajeer-1057	249	7	assets	asset	NOUN
ajeer-1057	249	8	ratio	ratio	NOUN
ajeer-1057	249	9	with	with	ADP
ajeer-1057	249	10	debt	debt	NOUN
ajeer-1057	249	11	over	over	ADP
ajeer-1057	249	12	equity	equity	NOUN
ajeer-1057	249	13	,	,	PUNCT
ajeer-1057	249	14	which	which	PRON
ajeer-1057	249	15	is	be	AUX
ajeer-1057	249	16	another	another	DET
ajeer-1057	249	17	proxy	proxy	NOUN
ajeer-1057	249	18	to	to	PART
ajeer-1057	249	19	measure	measure	VERB
ajeer-1057	249	20	leverage	leverage	NOUN
ajeer-1057	249	21	of	of	ADP
ajeer-1057	249	22	firm	firm	NOUN
ajeer-1057	249	23	.	.	PUNCT
ajeer-1057	250	1	we	we	PRON
ajeer-1057	250	2	have	have	AUX
ajeer-1057	250	3	also	also	ADV
ajeer-1057	250	4	replaced	replace	VERB
ajeer-1057	250	5	roa	roa	NOUN
ajeer-1057	250	6	with	with	ADP
ajeer-1057	250	7	roe	roe	PROPN
ajeer-1057	250	8	,	,	PUNCT
ajeer-1057	250	9	which	which	PRON
ajeer-1057	250	10	measures	measure	VERB
ajeer-1057	250	11	the	the	DET
ajeer-1057	250	12	profitability	profitability	NOUN
ajeer-1057	250	13	of	of	ADP
ajeer-1057	250	14	firm	firm	NOUN
ajeer-1057	250	15	.	.	PUNCT
ajeer-1057	251	1	lastly	lastly	ADV
ajeer-1057	251	2	,	,	PUNCT
ajeer-1057	251	3	we	we	PRON
ajeer-1057	251	4	have	have	AUX
ajeer-1057	251	5	replaced	replace	VERB
ajeer-1057	251	6	log	log	NOUN
ajeer-1057	251	7	of	of	ADP
ajeer-1057	251	8	assets	asset	NOUN
ajeer-1057	251	9	to	to	PART
ajeer-1057	251	10	log	log	VERB
ajeer-1057	251	11	of	of	ADP
ajeer-1057	251	12	revenue	revenue	NOUN
ajeer-1057	251	13	,	,	PUNCT
ajeer-1057	251	14	which	which	PRON
ajeer-1057	251	15	measures	measure	VERB
ajeer-1057	251	16	size	size	NOUN
ajeer-1057	251	17	of	of	ADP
ajeer-1057	251	18	firm	firm	NOUN
ajeer-1057	251	19	.	.	PUNCT
ajeer-1057	252	1	the	the	DET
ajeer-1057	252	2	results	result	NOUN
ajeer-1057	252	3	of	of	ADP
ajeer-1057	252	4	robustness	robustness	NOUN
ajeer-1057	252	5	models	model	NOUN
ajeer-1057	252	6	are	be	AUX
ajeer-1057	252	7	presented	present	VERB
ajeer-1057	252	8	in	in	ADP
ajeer-1057	252	9	table	table	NOUN
ajeer-1057	252	10	4	4	NUM
ajeer-1057	252	11	.	.	PUNCT
ajeer-1057	253	1	the	the	DET
ajeer-1057	253	2	actual	actual	ADJ
ajeer-1057	253	3	results	result	NOUN
ajeer-1057	253	4	are	be	AUX
ajeer-1057	253	5	generated	generate	VERB
ajeer-1057	253	6	through	through	ADP
ajeer-1057	253	7	model	model	NOUN
ajeer-1057	253	8	1	1	NUM
ajeer-1057	253	9	,	,	PUNCT
ajeer-1057	253	10	which	which	PRON
ajeer-1057	253	11	is	be	AUX
ajeer-1057	253	12	our	our	PRON
ajeer-1057	253	13	basic	basic	ADJ
ajeer-1057	253	14	model	model	NOUN
ajeer-1057	253	15	.	.	PUNCT
ajeer-1057	254	1	model	model	PROPN
ajeer-1057	254	2	2	2	NUM
ajeer-1057	254	3	,	,	PUNCT
ajeer-1057	254	4	3	3	NUM
ajeer-1057	254	5	and	and	CCONJ
ajeer-1057	254	6	4	4	NUM
ajeer-1057	254	7	have	have	AUX
ajeer-1057	254	8	been	be	AUX
ajeer-1057	254	9	used	use	VERB
ajeer-1057	254	10	to	to	PART
ajeer-1057	254	11	verify	verify	VERB
ajeer-1057	254	12	the	the	DET
ajeer-1057	254	13	results	result	NOUN
ajeer-1057	254	14	generated	generate	VERB
ajeer-1057	254	15	though	though	SCONJ
ajeer-1057	254	16	model	model	NOUN
ajeer-1057	254	17	1	1	NUM
ajeer-1057	254	18	.	.	PUNCT
ajeer-1057	255	1	we	we	PRON
ajeer-1057	255	2	have	have	AUX
ajeer-1057	255	3	used	use	VERB
ajeer-1057	255	4	model	model	NOUN
ajeer-1057	255	5	2	2	NUM
ajeer-1057	255	6	,	,	PUNCT
ajeer-1057	255	7	3	3	NUM
ajeer-1057	255	8	and	and	CCONJ
ajeer-1057	255	9	4	4	NUM
ajeer-1057	255	10	as	as	ADP
ajeer-1057	255	11	robustness	robustness	NOUN
ajeer-1057	255	12	test	test	NOUN
ajeer-1057	255	13	to	to	PART
ajeer-1057	255	14	cross	cross	VERB
ajeer-1057	255	15	check	check	VERB
ajeer-1057	255	16	the	the	DET
ajeer-1057	255	17	effects	effect	NOUN
ajeer-1057	255	18	.	.	PUNCT
ajeer-1057	256	1	we	we	PRON
ajeer-1057	256	2	have	have	AUX
ajeer-1057	256	3	changed	change	VERB
ajeer-1057	256	4	the	the	DET
ajeer-1057	256	5	measurements	measurement	NOUN
ajeer-1057	256	6	of	of	ADP
ajeer-1057	256	7	size	size	NOUN
ajeer-1057	256	8	,	,	PUNCT
ajeer-1057	256	9	leverage	leverage	NOUN
ajeer-1057	256	10	and	and	CCONJ
ajeer-1057	256	11	profitability	profitability	NOUN
ajeer-1057	256	12	in	in	ADP
ajeer-1057	256	13	model	model	NOUN
ajeer-1057	256	14	2	2	NUM
ajeer-1057	256	15	,	,	PUNCT
ajeer-1057	256	16	3	3	NUM
ajeer-1057	256	17	and	and	CCONJ
ajeer-1057	256	18	4	4	NUM
ajeer-1057	256	19	respectively	respectively	ADV
ajeer-1057	256	20	.	.	PUNCT
ajeer-1057	257	1	table	table	NOUN
ajeer-1057	257	2	4	4	NUM
ajeer-1057	257	3	suggests	suggest	VERB
ajeer-1057	257	4	that	that	SCONJ
ajeer-1057	257	5	the	the	DET
ajeer-1057	257	6	results	result	NOUN
ajeer-1057	257	7	are	be	AUX
ajeer-1057	257	8	consistent	consistent	ADJ
ajeer-1057	257	9	even	even	ADV
ajeer-1057	257	10	after	after	ADP
ajeer-1057	257	11	changing	change	VERB
ajeer-1057	257	12	the	the	DET
ajeer-1057	257	13	measurement	measurement	NOUN
ajeer-1057	257	14	of	of	ADP
ajeer-1057	257	15	several	several	ADJ
ajeer-1057	257	16	variables	variable	NOUN
ajeer-1057	257	17	except	except	SCONJ
ajeer-1057	257	18	for	for	ADP
ajeer-1057	257	19	leverage	leverage	NOUN
ajeer-1057	257	20	in	in	ADP
ajeer-1057	257	21	one	one	NUM
ajeer-1057	257	22	case	case	NOUN
ajeer-1057	257	23	.	.	PUNCT
ajeer-1057	258	1	5	5	X
ajeer-1057	258	2	.	.	X
ajeer-1057	258	3	conclusion	conclusion	NOUN
ajeer-1057	258	4	this	this	DET
ajeer-1057	258	5	study	study	NOUN
ajeer-1057	258	6	tried	try	VERB
ajeer-1057	258	7	to	to	PART
ajeer-1057	258	8	investigate	investigate	VERB
ajeer-1057	258	9	the	the	DET
ajeer-1057	258	10	impact	impact	NOUN
ajeer-1057	258	11	of	of	ADP
ajeer-1057	258	12	audit	audit	NOUN
ajeer-1057	258	13	committee	committee	NOUN
ajeer-1057	258	14	characteristics	characteristic	NOUN
ajeer-1057	258	15	on	on	ADP
ajeer-1057	258	16	firms	firm	NOUN
ajeer-1057	258	17	’	'	PUNCT
ajeer-1057	258	18	voluntary	voluntary	ADJ
ajeer-1057	258	19	disclosure	disclosure	NOUN
ajeer-1057	258	20	.	.	PUNCT
ajeer-1057	259	1	literature	literature	NOUN
ajeer-1057	259	2	suggests	suggest	VERB
ajeer-1057	259	3	that	that	SCONJ
ajeer-1057	259	4	audit	audit	NOUN
ajeer-1057	259	5	committee	committee	NOUN
ajeer-1057	259	6	has	have	VERB
ajeer-1057	259	7	influence	influence	NOUN
ajeer-1057	259	8	on	on	ADP
ajeer-1057	259	9	firm	firm	NOUN
ajeer-1057	259	10	’s	’s	PART
ajeer-1057	259	11	voluntary	voluntary	ADJ
ajeer-1057	259	12	disclosure	disclosure	NOUN
ajeer-1057	259	13	.	.	PUNCT
ajeer-1057	260	1	the	the	DET
ajeer-1057	260	2	sample	sample	NOUN
ajeer-1057	260	3	chosen	choose	VERB
ajeer-1057	260	4	for	for	ADP
ajeer-1057	260	5	this	this	DET
ajeer-1057	260	6	study	study	NOUN
ajeer-1057	260	7	was	be	AUX
ajeer-1057	260	8	150	150	NUM
ajeer-1057	260	9	companies	company	NOUN
ajeer-1057	260	10	,	,	PUNCT
ajeer-1057	260	11	listed	list	VERB
ajeer-1057	260	12	on	on	ADP
ajeer-1057	260	13	pakistan	pakistan	PROPN
ajeer-1057	260	14	stock	stock	PROPN
ajeer-1057	260	15	exchange	exchange	PROPN
ajeer-1057	260	16	(	(	PUNCT
ajeer-1057	260	17	psx	psx	PROPN
ajeer-1057	260	18	)	)	PUNCT
ajeer-1057	260	19	.	.	PUNCT
ajeer-1057	261	1	annual	annual	ADJ
ajeer-1057	261	2	reports	report	NOUN
ajeer-1057	261	3	were	be	AUX
ajeer-1057	261	4	used	use	VERB
ajeer-1057	261	5	to	to	PART
ajeer-1057	261	6	extract	extract	VERB
ajeer-1057	261	7	the	the	DET
ajeer-1057	261	8	required	require	VERB
ajeer-1057	261	9	data	datum	NOUN
ajeer-1057	261	10	and	and	CCONJ
ajeer-1057	261	11	used	use	VERB
ajeer-1057	261	12	multiple	multiple	ADJ
ajeer-1057	261	13	regression	regression	NOUN
ajeer-1057	261	14	technique	technique	NOUN
ajeer-1057	261	15	to	to	PART
ajeer-1057	261	16	analyze	analyze	VERB
ajeer-1057	261	17	the	the	DET
ajeer-1057	261	18	data	datum	NOUN
ajeer-1057	261	19	set	set	VERB
ajeer-1057	261	20	.	.	PUNCT
ajeer-1057	262	1	the	the	DET
ajeer-1057	262	2	results	result	NOUN
ajeer-1057	262	3	suggest	suggest	VERB
ajeer-1057	262	4	that	that	PRON
ajeer-1057	262	5	size	size	NOUN
ajeer-1057	262	6	of	of	ADP
ajeer-1057	262	7	audit	audit	NOUN
ajeer-1057	262	8	committee	committee	NOUN
ajeer-1057	262	9	and	and	CCONJ
ajeer-1057	262	10	its	its	PRON
ajeer-1057	262	11	independence	independence	NOUN
ajeer-1057	262	12	level	level	NOUN
ajeer-1057	262	13	have	have	VERB
ajeer-1057	262	14	positive	positive	ADJ
ajeer-1057	262	15	and	and	CCONJ
ajeer-1057	262	16	significant	significant	ADJ
ajeer-1057	262	17	effects	effect	NOUN
ajeer-1057	262	18	on	on	ADP
ajeer-1057	262	19	firm	firm	NOUN
ajeer-1057	262	20	’s	’s	PART
ajeer-1057	262	21	voluntary	voluntary	ADJ
ajeer-1057	262	22	disclosure	disclosure	NOUN
ajeer-1057	262	23	.	.	PUNCT
ajeer-1057	263	1	we	we	PRON
ajeer-1057	263	2	failed	fail	VERB
ajeer-1057	263	3	to	to	PART
ajeer-1057	263	4	find	find	VERB
ajeer-1057	263	5	significant	significant	ADJ
ajeer-1057	263	6	effects	effect	NOUN
ajeer-1057	263	7	of	of	ADP
ajeer-1057	263	8	committee	committee	NOUN
ajeer-1057	263	9	members	member	NOUN
ajeer-1057	263	10	’	'	PUNCT
ajeer-1057	263	11	financial	financial	ADJ
ajeer-1057	263	12	expertise	expertise	NOUN
ajeer-1057	263	13	and	and	CCONJ
ajeer-1057	263	14	meetings	meeting	NOUN
ajeer-1057	263	15	frequency	frequency	NOUN
ajeer-1057	263	16	on	on	ADP
ajeer-1057	263	17	voluntary	voluntary	ADJ
ajeer-1057	263	18	disclosure	disclosure	NOUN
ajeer-1057	263	19	of	of	ADP
ajeer-1057	263	20	firm	firm	NOUN
ajeer-1057	263	21	.	.	PUNCT
ajeer-1057	264	1	the	the	DET
ajeer-1057	264	2	results	result	NOUN
ajeer-1057	264	3	also	also	ADV
ajeer-1057	264	4	suggest	suggest	VERB
ajeer-1057	264	5	more	more	ADJ
ajeer-1057	264	6	information	information	NOUN
ajeer-1057	264	7	disclosure	disclosure	NOUN
ajeer-1057	264	8	is	be	AUX
ajeer-1057	264	9	common	common	ADJ
ajeer-1057	264	10	in	in	ADP
ajeer-1057	264	11	larger	large	ADJ
ajeer-1057	264	12	and	and	CCONJ
ajeer-1057	264	13	profitable	profitable	ADJ
ajeer-1057	264	14	firms	firm	NOUN
ajeer-1057	264	15	.	.	PUNCT
ajeer-1057	265	1	we	we	PRON
ajeer-1057	265	2	also	also	ADV
ajeer-1057	265	3	observe	observe	VERB
ajeer-1057	265	4	that	that	SCONJ
ajeer-1057	265	5	firms	firm	NOUN
ajeer-1057	265	6	with	with	ADP
ajeer-1057	265	7	larger	large	ADJ
ajeer-1057	265	8	debt	debt	NOUN
ajeer-1057	265	9	tend	tend	VERB
ajeer-1057	265	10	to	to	PART
ajeer-1057	265	11	disclose	disclose	VERB
ajeer-1057	265	12	superior	superior	ADJ
ajeer-1057	265	13	level	level	NOUN
ajeer-1057	265	14	of	of	ADP
ajeer-1057	265	15	information	information	NOUN
ajeer-1057	265	16	compare	compare	VERB
ajeer-1057	265	17	to	to	ADP
ajeer-1057	265	18	firms	firm	NOUN
ajeer-1057	265	19	with	with	ADP
ajeer-1057	265	20	lower	low	ADJ
ajeer-1057	265	21	leverage	leverage	NOUN
ajeer-1057	265	22	.	.	PUNCT
ajeer-1057	266	1	authors	author	NOUN
ajeer-1057	266	2	suggest	suggest	VERB
ajeer-1057	266	3	policy	policy	NOUN
ajeer-1057	266	4	makers	maker	NOUN
ajeer-1057	266	5	and	and	CCONJ
ajeer-1057	266	6	secp	secp	NOUN
ajeer-1057	266	7	to	to	PART
ajeer-1057	266	8	revisit	revisit	VERB
ajeer-1057	266	9	their	their	PRON
ajeer-1057	266	10	policies	policy	NOUN
ajeer-1057	266	11	regarding	regard	VERB
ajeer-1057	266	12	audit	audit	NOUN
ajeer-1057	266	13	committees	committee	NOUN
ajeer-1057	266	14	of	of	ADP
ajeer-1057	266	15	listed	list	VERB
ajeer-1057	266	16	companies	company	NOUN
ajeer-1057	266	17	of	of	ADP
ajeer-1057	266	18	pakistan	pakistan	PROPN
ajeer-1057	266	19	.	.	PUNCT
ajeer-1057	267	1	it	it	PRON
ajeer-1057	267	2	should	should	AUX
ajeer-1057	267	3	be	be	AUX
ajeer-1057	267	4	made	make	VERB
ajeer-1057	267	5	mandatory	mandatory	ADJ
ajeer-1057	267	6	by	by	ADP
ajeer-1057	267	7	secp	secp	NOUN
ajeer-1057	267	8	to	to	PART
ajeer-1057	267	9	include	include	VERB
ajeer-1057	267	10	financial	financial	ADJ
ajeer-1057	267	11	experts	expert	NOUN
ajeer-1057	267	12	in	in	ADP
ajeer-1057	267	13	the	the	DET
ajeer-1057	267	14	audit	audit	NOUN
ajeer-1057	267	15	committee	committee	NOUN
ajeer-1057	267	16	for	for	ADP
ajeer-1057	267	17	all	all	DET
ajeer-1057	267	18	listed	list	VERB
ajeer-1057	267	19	companies	company	NOUN
ajeer-1057	267	20	of	of	ADP
ajeer-1057	267	21	pakistan	pakistan	PROPN
ajeer-1057	267	22	which	which	PRON
ajeer-1057	267	23	may	may	AUX
ajeer-1057	267	24	enhance	enhance	VERB
ajeer-1057	267	25	its	its	PRON
ajeer-1057	267	26	efficiency	efficiency	NOUN
ajeer-1057	267	27	and	and	CCONJ
ajeer-1057	267	28	tend	tend	VERB
ajeer-1057	267	29	to	to	PART
ajeer-1057	267	30	improve	improve	VERB
ajeer-1057	267	31	reporting	report	VERB
ajeer-1057	267	32	quality	quality	NOUN
ajeer-1057	267	33	of	of	ADP
ajeer-1057	267	34	firm	firm	NOUN
ajeer-1057	267	35	.	.	PUNCT
ajeer-1057	268	1	policy	policy	NOUN
ajeer-1057	268	2	makers	maker	NOUN
ajeer-1057	268	3	may	may	AUX
ajeer-1057	268	4	restrict	restrict	VERB
ajeer-1057	268	5	listed	list	VERB
ajeer-1057	268	6	companies	company	NOUN
ajeer-1057	268	7	to	to	PART
ajeer-1057	268	8	make	make	VERB
ajeer-1057	268	9	audit	audit	NOUN
ajeer-1057	268	10	committee	committee	NOUN
ajeer-1057	268	11	according	accord	VERB
ajeer-1057	268	12	to	to	ADP
ajeer-1057	268	13	its	its	PRON
ajeer-1057	268	14	size	size	NOUN
ajeer-1057	268	15	.	.	PUNCT
ajeer-1057	269	1	scep	scep	PROPN
ajeer-1057	269	2	has	have	AUX
ajeer-1057	269	3	already	already	ADV
ajeer-1057	269	4	made	make	VERB
ajeer-1057	269	5	guidelines	guideline	NOUN
ajeer-1057	269	6	regarding	regard	VERB
ajeer-1057	269	7	independence	independence	NOUN
ajeer-1057	269	8	of	of	ADP
ajeer-1057	269	9	audit	audit	NOUN
ajeer-1057	269	10	committee	committee	NOUN
ajeer-1057	269	11	but	but	CCONJ
ajeer-1057	269	12	they	they	PRON
ajeer-1057	269	13	should	should	AUX
ajeer-1057	269	14	keep	keep	VERB
ajeer-1057	269	15	revisiting	revisit	VERB
ajeer-1057	269	16	it	it	PRON
ajeer-1057	269	17	in	in	ADP
ajeer-1057	269	18	order	order	NOUN
ajeer-1057	269	19	to	to	PART
ajeer-1057	269	20	further	far	ADV
ajeer-1057	269	21	strengthening	strengthen	VERB
ajeer-1057	269	22	the	the	DET
ajeer-1057	269	23	independence	independence	NOUN
ajeer-1057	269	24	of	of	ADP
ajeer-1057	269	25	audit	audit	NOUN
ajeer-1057	269	26	committee	committee	NOUN
ajeer-1057	269	27	.	.	PUNCT
ajeer-1057	270	1	managers	manager	NOUN
ajeer-1057	270	2	may	may	AUX
ajeer-1057	270	3	establish	establish	VERB
ajeer-1057	270	4	strong	strong	ADJ
ajeer-1057	270	5	and	and	CCONJ
ajeer-1057	270	6	independent	independent	ADJ
ajeer-1057	270	7	audit	audit	NOUN
ajeer-1057	270	8	committees	committee	NOUN
ajeer-1057	270	9	to	to	PART
ajeer-1057	270	10	enhance	enhance	VERB
ajeer-1057	270	11	the	the	DET
ajeer-1057	270	12	confidence	confidence	NOUN
ajeer-1057	270	13	of	of	ADP
ajeer-1057	270	14	investors	investor	NOUN
ajeer-1057	270	15	.	.	PUNCT
ajeer-1057	271	1	there	there	PRON
ajeer-1057	271	2	are	be	VERB
ajeer-1057	271	3	several	several	ADJ
ajeer-1057	271	4	limitations	limitation	NOUN
ajeer-1057	271	5	of	of	ADP
ajeer-1057	271	6	this	this	DET
ajeer-1057	271	7	study	study	NOUN
ajeer-1057	271	8	.	.	PUNCT
ajeer-1057	272	1	we	we	PRON
ajeer-1057	272	2	have	have	AUX
ajeer-1057	272	3	included	include	VERB
ajeer-1057	272	4	150	150	NUM
ajeer-1057	272	5	firms	firm	NOUN
ajeer-1057	272	6	in	in	ADP
ajeer-1057	272	7	our	our	PRON
ajeer-1057	272	8	sample	sample	NOUN
ajeer-1057	272	9	because	because	SCONJ
ajeer-1057	272	10	of	of	ADP
ajeer-1057	272	11	time	time	NOUN
ajeer-1057	272	12	constraints	constraint	NOUN
ajeer-1057	272	13	.	.	PUNCT
ajeer-1057	273	1	this	this	DET
ajeer-1057	273	2	study	study	NOUN
ajeer-1057	273	3	has	have	AUX
ajeer-1057	273	4	used	use	VERB
ajeer-1057	273	5	only	only	ADV
ajeer-1057	273	6	one	one	NUM
ajeer-1057	273	7	year	year	NOUN
ajeer-1057	273	8	data	datum	NOUN
ajeer-1057	273	9	,	,	PUNCT
ajeer-1057	273	10	variations	variation	NOUN
ajeer-1057	273	11	in	in	ADP
ajeer-1057	273	12	voluntary	voluntary	ADJ
ajeer-1057	273	13	disclosure	disclosure	NOUN
ajeer-1057	273	14	over	over	ADP
ajeer-1057	273	15	the	the	DET
ajeer-1057	273	16	period	period	NOUN
ajeer-1057	273	17	of	of	ADP
ajeer-1057	273	18	time	time	NOUN
ajeer-1057	273	19	has	have	AUX
ajeer-1057	273	20	not	not	PART
ajeer-1057	273	21	been	be	AUX
ajeer-1057	273	22	identified	identify	VERB
ajeer-1057	273	23	.	.	PUNCT
ajeer-1057	274	1	future	future	ADJ
ajeer-1057	274	2	researchers	researcher	NOUN
ajeer-1057	274	3	may	may	AUX
ajeer-1057	274	4	increase	increase	VERB
ajeer-1057	274	5	the	the	DET
ajeer-1057	274	6	size	size	NOUN
ajeer-1057	274	7	of	of	ADP
ajeer-1057	274	8	data	datum	NOUN
ajeer-1057	274	9	set	set	VERB
ajeer-1057	274	10	.	.	PUNCT
ajeer-1057	275	1	they	they	PRON
ajeer-1057	275	2	may	may	AUX
ajeer-1057	275	3	collect	collect	VERB
ajeer-1057	275	4	data	datum	NOUN
ajeer-1057	275	5	for	for	ADP
ajeer-1057	275	6	multiple	multiple	ADJ
ajeer-1057	275	7	years	year	NOUN
ajeer-1057	275	8	in	in	ADP
ajeer-1057	275	9	order	order	NOUN
ajeer-1057	275	10	to	to	PART
ajeer-1057	275	11	gauge	gauge	VERB
ajeer-1057	275	12	the	the	DET
ajeer-1057	275	13	variations	variation	NOUN
ajeer-1057	275	14	arising	arise	VERB
ajeer-1057	275	15	in	in	ADP
ajeer-1057	275	16	voluntary	voluntary	ADJ
ajeer-1057	275	17	disclosure	disclosure	NOUN
ajeer-1057	275	18	and	and	CCONJ
ajeer-1057	275	19	the	the	DET
ajeer-1057	275	20	underlying	underlie	VERB
ajeer-1057	275	21	factors	factor	NOUN
ajeer-1057	275	22	behind	behind	ADP
ajeer-1057	275	23	these	these	DET
ajeer-1057	275	24	variations	variation	NOUN
ajeer-1057	275	25	could	could	AUX
ajeer-1057	275	26	be	be	AUX
ajeer-1057	275	27	highlighted	highlight	VERB
ajeer-1057	275	28	.	.	PUNCT
ajeer-1057	276	1	researchers	researcher	NOUN
ajeer-1057	276	2	may	may	AUX
ajeer-1057	276	3	also	also	ADV
ajeer-1057	276	4	include	include	VERB
ajeer-1057	276	5	other	other	ADJ
ajeer-1057	276	6	characteristics	characteristic	NOUN
ajeer-1057	276	7	of	of	ADP
ajeer-1057	276	8	audit	audit	NOUN
ajeer-1057	276	9	committee	committee	NOUN
ajeer-1057	276	10	to	to	ADP
ajeer-1057	276	11	their	their	PRON
ajeer-1057	276	12	analysis	analysis	NOUN
ajeer-1057	276	13	like	like	ADP
ajeer-1057	276	14	board	board	NOUN
ajeer-1057	276	15	composition	composition	NOUN
ajeer-1057	276	16	,	,	PUNCT
ajeer-1057	276	17	gender	gender	NOUN
ajeer-1057	276	18	etc	etc	X
ajeer-1057	276	19	.	.	PROPN
ajeer-1057	276	20	references	references	PROPN
ajeer-1057	276	21	abbott	abbott	PROPN
ajeer-1057	276	22	,	,	PUNCT
ajeer-1057	276	23	l.j	l.j	PROPN
ajeer-1057	276	24	.	.	PROPN
ajeer-1057	276	25	,	,	PUNCT
ajeer-1057	276	26	s.	s.	PROPN
ajeer-1057	276	27	parker	parker	PROPN
ajeer-1057	276	28	and	and	CCONJ
ajeer-1057	276	29	g.f	g.f	PROPN
ajeer-1057	276	30	.	.	PROPN
ajeer-1057	276	31	peters	peters	PROPN
ajeer-1057	276	32	,	,	PUNCT
ajeer-1057	276	33	2004	2004	NUM
ajeer-1057	276	34	.	.	PUNCT
ajeer-1057	277	1	audit	audit	NOUN
ajeer-1057	277	2	committee	committee	NOUN
ajeer-1057	277	3	characteristics	characteristic	NOUN
ajeer-1057	277	4	and	and	CCONJ
ajeer-1057	277	5	restatements	restatement	NOUN
ajeer-1057	277	6	.	.	PUNCT
ajeer-1057	278	1	auditing	auditing	NOUN
ajeer-1057	278	2	:	:	PUNCT
ajeer-1057	278	3	a	a	DET
ajeer-1057	278	4	journal	journal	NOUN
ajeer-1057	278	5	of	of	ADP
ajeer-1057	278	6	practice	practice	NOUN
ajeer-1057	278	7	&	&	CCONJ
ajeer-1057	278	8	theory	theory	NOUN
ajeer-1057	278	9	,	,	PUNCT
ajeer-1057	278	10	23(1	23(1	NUM
ajeer-1057	278	11	):	):	PUNCT
ajeer-1057	278	12	69-87.available	69-87.available	NUM
ajeer-1057	278	13	at	at	ADP
ajeer-1057	278	14	:	:	PUNCT
ajeer-1057	278	15	https://doi.org/10.1166/asl.2017.7160	https://doi.org/10.1166/asl.2017.7160	PROPN
ajeer-1057	278	16	.	.	PROPN
ajeer-1057	278	17	agrawal	agrawal	PROPN
ajeer-1057	278	18	,	,	PUNCT
ajeer-1057	278	19	a.	a.	PROPN
ajeer-1057	278	20	and	and	CCONJ
ajeer-1057	278	21	s.	s.	PROPN
ajeer-1057	278	22	chadha	chadha	PROPN
ajeer-1057	278	23	,	,	PUNCT
ajeer-1057	278	24	2005	2005	NUM
ajeer-1057	278	25	.	.	PUNCT
ajeer-1057	279	1	corporate	corporate	ADJ
ajeer-1057	279	2	governance	governance	NOUN
ajeer-1057	279	3	and	and	CCONJ
ajeer-1057	279	4	accounting	accounting	NOUN
ajeer-1057	279	5	scandals	scandal	NOUN
ajeer-1057	279	6	.	.	PUNCT
ajeer-1057	280	1	the	the	DET
ajeer-1057	280	2	journal	journal	NOUN
ajeer-1057	280	3	of	of	ADP
ajeer-1057	280	4	law	law	NOUN
ajeer-1057	280	5	and	and	CCONJ
ajeer-1057	280	6	economics	economic	NOUN
ajeer-1057	280	7	,	,	PUNCT
ajeer-1057	280	8	48(2	48(2	NUM
ajeer-1057	280	9	):	):	PUNCT
ajeer-1057	280	10	371	371	NUM
ajeer-1057	280	11	-	-	SYM
ajeer-1057	280	12	406	406	NUM
ajeer-1057	280	13	.	.	PUNCT
ajeer-1057	281	1	akhtaruddin	akhtaruddin	VERB
ajeer-1057	281	2	,	,	PUNCT
ajeer-1057	281	3	m.	m.	NOUN
ajeer-1057	281	4	and	and	CCONJ
ajeer-1057	281	5	h.	h.	PROPN
ajeer-1057	281	6	haron	haron	PROPN
ajeer-1057	281	7	,	,	PUNCT
ajeer-1057	281	8	2010	2010	NUM
ajeer-1057	281	9	.	.	PUNCT
ajeer-1057	282	1	board	board	NOUN
ajeer-1057	282	2	ownership	ownership	NOUN
ajeer-1057	282	3	,	,	PUNCT
ajeer-1057	282	4	audit	audit	NOUN
ajeer-1057	282	5	committees	committee	NOUN
ajeer-1057	282	6	'	'	PART
ajeer-1057	282	7	effectiveness	effectiveness	NOUN
ajeer-1057	282	8	and	and	CCONJ
ajeer-1057	282	9	corporate	corporate	ADJ
ajeer-1057	282	10	voluntary	voluntary	ADJ
ajeer-1057	282	11	disclosures	disclosure	NOUN
ajeer-1057	282	12	.	.	PUNCT
ajeer-1057	283	1	asian	asian	ADJ
ajeer-1057	283	2	review	review	NOUN
ajeer-1057	283	3	of	of	ADP
ajeer-1057	283	4	accounting	accounting	NOUN
ajeer-1057	283	5	,	,	PUNCT
ajeer-1057	283	6	18(1	18(1	NUM
ajeer-1057	283	7	):	):	PUNCT
ajeer-1057	283	8	68-82.available	68-82.available	NUM
ajeer-1057	283	9	at	at	ADP
ajeer-1057	283	10	:	:	PUNCT
ajeer-1057	283	11	https://doi.org/10.1108/13217341011046015	https://doi.org/10.1108/13217341011046015	X
ajeer-1057	283	12	.	.	PUNCT
ajeer-1057	284	1	allegrini	allegrini	PROPN
ajeer-1057	284	2	,	,	PUNCT
ajeer-1057	284	3	m.	m.	NOUN
ajeer-1057	284	4	and	and	CCONJ
ajeer-1057	284	5	g.	g.	PROPN
ajeer-1057	284	6	greco	greco	PROPN
ajeer-1057	284	7	,	,	PUNCT
ajeer-1057	284	8	2011	2011	NUM
ajeer-1057	284	9	.	.	PUNCT
ajeer-1057	285	1	corporate	corporate	ADJ
ajeer-1057	285	2	boards	board	NOUN
ajeer-1057	285	3	,	,	PUNCT
ajeer-1057	285	4	audit	audit	NOUN
ajeer-1057	285	5	committees	committee	NOUN
ajeer-1057	285	6	and	and	CCONJ
ajeer-1057	285	7	voluntary	voluntary	ADJ
ajeer-1057	285	8	disclosure	disclosure	NOUN
ajeer-1057	285	9	:	:	PUNCT
ajeer-1057	285	10	evidence	evidence	NOUN
ajeer-1057	285	11	from	from	ADP
ajeer-1057	285	12	italian	italian	ADJ
ajeer-1057	285	13	listed	list	VERB
ajeer-1057	285	14	companies	company	NOUN
ajeer-1057	285	15	.	.	PUNCT
ajeer-1057	286	1	journal	journal	PROPN
ajeer-1057	286	2	of	of	ADP
ajeer-1057	286	3	management	management	NOUN
ajeer-1057	286	4	and	and	CCONJ
ajeer-1057	286	5	governance	governance	NOUN
ajeer-1057	286	6	,	,	PUNCT
ajeer-1057	286	7	15(3	15(3	NUM
ajeer-1057	286	8	):	):	PUNCT
ajeer-1057	286	9	1	1	NUM
ajeer-1057	286	10	-	-	SYM
ajeer-1057	286	11	30	30	NUM
ajeer-1057	286	12	.	.	PUNCT
ajeer-1057	287	1	beasley	beasley	PROPN
ajeer-1057	287	2	,	,	PUNCT
ajeer-1057	287	3	m.s	m.s	PROPN
ajeer-1057	287	4	.	.	PROPN
ajeer-1057	287	5	,	,	PUNCT
ajeer-1057	287	6	j.v	j.v	PROPN
ajeer-1057	287	7	.	.	PROPN
ajeer-1057	287	8	carcello	carcello	PROPN
ajeer-1057	287	9	,	,	PUNCT
ajeer-1057	287	10	d.r	d.r	PROPN
ajeer-1057	287	11	.	.	PROPN
ajeer-1057	287	12	hermanson	hermanson	PROPN
ajeer-1057	287	13	and	and	CCONJ
ajeer-1057	287	14	p.d	p.d	PROPN
ajeer-1057	287	15	.	.	PROPN
ajeer-1057	287	16	lapides	lapide	NOUN
ajeer-1057	287	17	,	,	PUNCT
ajeer-1057	287	18	2000	2000	NUM
ajeer-1057	287	19	.	.	PUNCT
ajeer-1057	288	1	fraudulent	fraudulent	ADJ
ajeer-1057	288	2	financial	financial	ADJ
ajeer-1057	288	3	reporting	reporting	NOUN
ajeer-1057	288	4	:	:	PUNCT
ajeer-1057	288	5	consideration	consideration	NOUN
ajeer-1057	288	6	of	of	ADP
ajeer-1057	288	7	industry	industry	NOUN
ajeer-1057	288	8	traits	trait	NOUN
ajeer-1057	288	9	and	and	CCONJ
ajeer-1057	288	10	corporate	corporate	ADJ
ajeer-1057	288	11	governance	governance	NOUN
ajeer-1057	288	12	mechanisms	mechanism	NOUN
ajeer-1057	288	13	.	.	PUNCT
ajeer-1057	289	1	accounting	accounting	NOUN
ajeer-1057	289	2	horizons	horizon	NOUN
ajeer-1057	289	3	,	,	PUNCT
ajeer-1057	289	4	14(4	14(4	NUM
ajeer-1057	289	5	):	):	PUNCT
ajeer-1057	289	6	441-454.available	441-454.available	NUM
ajeer-1057	289	7	at	at	ADP
ajeer-1057	289	8	:	:	PUNCT
ajeer-1057	289	9	https://doi.org/10.2308/acch.2000.14.4.441	https://doi.org/10.2308/acch.2000.14.4.441	PROPN
ajeer-1057	289	10	.	.	PUNCT
ajeer-1057	290	1	bédard	bédard	PROPN
ajeer-1057	290	2	,	,	PUNCT
ajeer-1057	290	3	j.	j.	PROPN
ajeer-1057	290	4	and	and	CCONJ
ajeer-1057	290	5	y.	y.	PROPN
ajeer-1057	290	6	gendron	gendron	PROPN
ajeer-1057	290	7	,	,	PUNCT
ajeer-1057	290	8	2010	2010	NUM
ajeer-1057	290	9	.	.	PUNCT
ajeer-1057	291	1	strengthening	strengthen	VERB
ajeer-1057	291	2	the	the	DET
ajeer-1057	291	3	financial	financial	ADJ
ajeer-1057	291	4	reporting	reporting	NOUN
ajeer-1057	291	5	system	system	NOUN
ajeer-1057	291	6	:	:	PUNCT
ajeer-1057	291	7	can	can	AUX
ajeer-1057	291	8	audit	audit	VERB
ajeer-1057	291	9	committees	committee	NOUN
ajeer-1057	291	10	deliver	deliver	VERB
ajeer-1057	291	11	?	?	PUNCT
ajeer-1057	292	1	international	international	ADJ
ajeer-1057	292	2	journal	journal	NOUN
ajeer-1057	292	3	of	of	ADP
ajeer-1057	292	4	auditing	auditing	NOUN
ajeer-1057	292	5	,	,	PUNCT
ajeer-1057	292	6	14(2	14(2	NUM
ajeer-1057	292	7	):	):	PUNCT
ajeer-1057	292	8	174	174	NUM
ajeer-1057	292	9	-	-	SYM
ajeer-1057	292	10	210	210	NUM
ajeer-1057	292	11	.	.	PUNCT
ajeer-1057	293	1	bosse	bosse	PROPN
ajeer-1057	293	2	,	,	PUNCT
ajeer-1057	293	3	d.a	d.a	PROPN
ajeer-1057	293	4	.	.	PROPN
ajeer-1057	293	5	and	and	CCONJ
ajeer-1057	293	6	r.a	r.a	PROPN
ajeer-1057	293	7	.	.	PROPN
ajeer-1057	293	8	phillips	phillips	PROPN
ajeer-1057	293	9	,	,	PUNCT
ajeer-1057	293	10	2016	2016	NUM
ajeer-1057	293	11	.	.	PUNCT
ajeer-1057	294	1	agency	agency	NOUN
ajeer-1057	294	2	theory	theory	NOUN
ajeer-1057	294	3	and	and	CCONJ
ajeer-1057	294	4	bounded	bound	VERB
ajeer-1057	294	5	self	self	NOUN
ajeer-1057	294	6	-	-	PUNCT
ajeer-1057	294	7	interest	interest	NOUN
ajeer-1057	294	8	.	.	PUNCT
ajeer-1057	295	1	academy	academy	PROPN
ajeer-1057	295	2	of	of	ADP
ajeer-1057	295	3	management	management	PROPN
ajeer-1057	295	4	review	review	PROPN
ajeer-1057	295	5	,	,	PUNCT
ajeer-1057	295	6	41(2	41(2	NUM
ajeer-1057	295	7	):	):	PUNCT
ajeer-1057	295	8	276-297.available	276-297.available	NUM
ajeer-1057	295	9	at	at	ADP
ajeer-1057	295	10	:	:	PUNCT
ajeer-1057	295	11	https://doi.org/10.5465/amr.2013.0420	https://doi.org/10.5465/amr.2013.0420	PROPN
ajeer-1057	295	12	.	.	PUNCT
ajeer-1057	296	1	botosan	botosan	PROPN
ajeer-1057	296	2	,	,	PUNCT
ajeer-1057	296	3	c.a	c.a	PROPN
ajeer-1057	296	4	.	.	PROPN
ajeer-1057	296	5	,	,	PUNCT
ajeer-1057	296	6	1997	1997	NUM
ajeer-1057	296	7	.	.	PUNCT
ajeer-1057	297	1	disclosure	disclosure	NOUN
ajeer-1057	297	2	level	level	NOUN
ajeer-1057	297	3	and	and	CCONJ
ajeer-1057	297	4	the	the	DET
ajeer-1057	297	5	cost	cost	NOUN
ajeer-1057	297	6	of	of	ADP
ajeer-1057	297	7	equity	equity	NOUN
ajeer-1057	297	8	capital	capital	NOUN
ajeer-1057	297	9	.	.	PUNCT
ajeer-1057	298	1	the	the	DET
ajeer-1057	298	2	accounting	accounting	NOUN
ajeer-1057	298	3	review	review	NOUN
ajeer-1057	298	4	,	,	PUNCT
ajeer-1057	298	5	72(3	72(3	NUM
ajeer-1057	298	6	):	):	PUNCT
ajeer-1057	298	7	323	323	NUM
ajeer-1057	298	8	-	-	SYM
ajeer-1057	298	9	349	349	NUM
ajeer-1057	298	10	.	.	PUNCT
ajeer-1057	299	1	camfferman	camfferman	NOUN
ajeer-1057	299	2	,	,	PUNCT
ajeer-1057	299	3	k.	k.	PROPN
ajeer-1057	299	4	and	and	CCONJ
ajeer-1057	299	5	t.e	t.e	PROPN
ajeer-1057	299	6	.	.	PROPN
ajeer-1057	299	7	cooke	cooke	PROPN
ajeer-1057	299	8	,	,	PUNCT
ajeer-1057	299	9	2002	2002	NUM
ajeer-1057	299	10	.	.	PUNCT
ajeer-1057	300	1	an	an	DET
ajeer-1057	300	2	analysis	analysis	NOUN
ajeer-1057	300	3	of	of	ADP
ajeer-1057	300	4	disclosure	disclosure	NOUN
ajeer-1057	300	5	in	in	ADP
ajeer-1057	300	6	the	the	DET
ajeer-1057	300	7	annual	annual	ADJ
ajeer-1057	300	8	reports	report	NOUN
ajeer-1057	300	9	of	of	ADP
ajeer-1057	300	10	uk	uk	PROPN
ajeer-1057	300	11	and	and	CCONJ
ajeer-1057	300	12	dutch	dutch	ADJ
ajeer-1057	300	13	companies	company	NOUN
ajeer-1057	300	14	.	.	PUNCT
ajeer-1057	301	1	journal	journal	PROPN
ajeer-1057	301	2	of	of	ADP
ajeer-1057	301	3	international	international	ADJ
ajeer-1057	301	4	accounting	accounting	NOUN
ajeer-1057	301	5	research	research	NOUN
ajeer-1057	301	6	,	,	PUNCT
ajeer-1057	301	7	1(1	1(1	NUM
ajeer-1057	301	8	):	):	PUNCT
ajeer-1057	301	9	3-30.available	3-30.available	NUM
ajeer-1057	301	10	at	at	ADP
ajeer-1057	301	11	:	:	PUNCT
ajeer-1057	301	12	https://doi.org/10.2308/jiar.2002.1.1.3	https://doi.org/10.2308/jiar.2002.1.1.3	X
ajeer-1057	301	13	.	.	PUNCT
ajeer-1057	302	1	choi	choi	PROPN
ajeer-1057	302	2	,	,	PUNCT
ajeer-1057	302	3	f.d	f.d	PROPN
ajeer-1057	302	4	.	.	PROPN
ajeer-1057	302	5	,	,	PUNCT
ajeer-1057	302	6	1973	1973	NUM
ajeer-1057	302	7	.	.	PUNCT
ajeer-1057	303	1	financial	financial	ADJ
ajeer-1057	303	2	disclosure	disclosure	NOUN
ajeer-1057	303	3	and	and	CCONJ
ajeer-1057	303	4	entry	entry	NOUN
ajeer-1057	303	5	to	to	ADP
ajeer-1057	303	6	the	the	DET
ajeer-1057	303	7	european	european	ADJ
ajeer-1057	303	8	capital	capital	NOUN
ajeer-1057	303	9	market	market	NOUN
ajeer-1057	303	10	.	.	PUNCT
ajeer-1057	304	1	journal	journal	NOUN
ajeer-1057	304	2	of	of	ADP
ajeer-1057	304	3	accounting	accounting	NOUN
ajeer-1057	304	4	research	research	NOUN
ajeer-1057	304	5	,	,	PUNCT
ajeer-1057	304	6	11(2	11(2	NUM
ajeer-1057	304	7	):	):	PUNCT
ajeer-1057	304	8	159-175.available	159-175.available	NUM
ajeer-1057	304	9	at	at	ADP
ajeer-1057	304	10	:	:	PUNCT
ajeer-1057	304	11	https://doi.org/10.2307/2490187	https://doi.org/10.2307/2490187	PROPN
ajeer-1057	304	12	.	.	PUNCT
ajeer-1057	304	13	chung	chung	PROPN
ajeer-1057	304	14	,	,	PUNCT
ajeer-1057	304	15	h.	h.	PROPN
ajeer-1057	304	16	and	and	CCONJ
ajeer-1057	304	17	s.	s.	PROPN
ajeer-1057	304	18	kallapur	kallapur	PROPN
ajeer-1057	304	19	,	,	PUNCT
ajeer-1057	304	20	2003	2003	NUM
ajeer-1057	304	21	.	.	PUNCT
ajeer-1057	305	1	client	client	NOUN
ajeer-1057	305	2	importance	importance	NOUN
ajeer-1057	305	3	,	,	PUNCT
ajeer-1057	305	4	nonaudit	nonaudit	PROPN
ajeer-1057	305	5	services	service	NOUN
ajeer-1057	305	6	,	,	PUNCT
ajeer-1057	305	7	and	and	CCONJ
ajeer-1057	305	8	abnormal	abnormal	ADJ
ajeer-1057	305	9	accruals	accrual	NOUN
ajeer-1057	305	10	.	.	PUNCT
ajeer-1057	306	1	the	the	DET
ajeer-1057	306	2	accounting	accounting	NOUN
ajeer-1057	306	3	review	review	NOUN
ajeer-1057	306	4	,	,	PUNCT
ajeer-1057	306	5	78(4	78(4	NUM
ajeer-1057	306	6	):	):	PUNCT
ajeer-1057	306	7	931955.available	931955.available	ADJ
ajeer-1057	306	8	at	at	ADP
ajeer-1057	306	9	:	:	PUNCT
ajeer-1057	306	10	https://doi.org/10.2308/accr.2003.78.4.931	https://doi.org/10.2308/accr.2003.78.4.931	PROPN
ajeer-1057	306	11	.	.	PUNCT
ajeer-1057	306	12	collier	collier	PROPN
ajeer-1057	306	13	,	,	PUNCT
ajeer-1057	306	14	p.	p.	NOUN
ajeer-1057	306	15	and	and	CCONJ
ajeer-1057	306	16	a.	a.	PROPN
ajeer-1057	306	17	gregory	gregory	PROPN
ajeer-1057	306	18	,	,	PUNCT
ajeer-1057	306	19	1999	1999	NUM
ajeer-1057	306	20	.	.	PUNCT
ajeer-1057	307	1	audit	audit	NOUN
ajeer-1057	307	2	committee	committee	NOUN
ajeer-1057	307	3	activity	activity	NOUN
ajeer-1057	307	4	and	and	CCONJ
ajeer-1057	307	5	agency	agency	NOUN
ajeer-1057	307	6	costs	cost	NOUN
ajeer-1057	307	7	.	.	PUNCT
ajeer-1057	308	1	journal	journal	NOUN
ajeer-1057	308	2	of	of	ADP
ajeer-1057	308	3	accounting	accounting	NOUN
ajeer-1057	308	4	and	and	CCONJ
ajeer-1057	308	5	public	public	ADJ
ajeer-1057	308	6	policy	policy	NOUN
ajeer-1057	308	7	,	,	PUNCT
ajeer-1057	308	8	18(4	18(4	NUM
ajeer-1057	308	9	-	-	SYM
ajeer-1057	308	10	5	5	NUM
ajeer-1057	308	11	):	):	PUNCT
ajeer-1057	308	12	311332.available	311332.available	ADJ
ajeer-1057	308	13	at	at	ADP
ajeer-1057	308	14	:	:	PUNCT
ajeer-1057	308	15	https://doi.org/10.1016/s0278-4254(99)00015-0	https://doi.org/10.1016/s0278-4254(99)00015-0	PROPN
ajeer-1057	308	16	.	.	PUNCT
ajeer-1057	309	1	cooke	cooke	PROPN
ajeer-1057	309	2	,	,	PUNCT
ajeer-1057	309	3	t.e	t.e	PROPN
ajeer-1057	309	4	.	.	PROPN
ajeer-1057	309	5	,	,	PUNCT
ajeer-1057	309	6	1989a	1989a	NUM
ajeer-1057	309	7	.	.	PUNCT
ajeer-1057	310	1	disclosure	disclosure	NOUN
ajeer-1057	310	2	in	in	ADP
ajeer-1057	310	3	the	the	DET
ajeer-1057	310	4	corporate	corporate	ADJ
ajeer-1057	310	5	annual	annual	ADJ
ajeer-1057	310	6	reports	report	NOUN
ajeer-1057	310	7	of	of	ADP
ajeer-1057	310	8	swedish	swedish	ADJ
ajeer-1057	310	9	companies	company	NOUN
ajeer-1057	310	10	.	.	PUNCT
ajeer-1057	311	1	accounting	accounting	NOUN
ajeer-1057	311	2	and	and	CCONJ
ajeer-1057	311	3	business	business	NOUN
ajeer-1057	311	4	research	research	NOUN
ajeer-1057	311	5	,	,	PUNCT
ajeer-1057	311	6	19(74	19(74	NUM
ajeer-1057	311	7	):	):	PUNCT
ajeer-1057	311	8	113124.available	113124.available	ADJ
ajeer-1057	311	9	at	at	ADP
ajeer-1057	311	10	:	:	PUNCT
ajeer-1057	311	11	https://doi.org/10.1080/00014788.1989.9728841	https://doi.org/10.1080/00014788.1989.9728841	PROPN
ajeer-1057	311	12	.	.	PUNCT
ajeer-1057	312	1	cooke	cooke	PROPN
ajeer-1057	312	2	,	,	PUNCT
ajeer-1057	312	3	t.e	t.e	PROPN
ajeer-1057	312	4	.	.	PROPN
ajeer-1057	312	5	,	,	PUNCT
ajeer-1057	312	6	1989b	1989b	NUM
ajeer-1057	312	7	.	.	PUNCT
ajeer-1057	313	1	voluntary	voluntary	ADJ
ajeer-1057	313	2	corporate	corporate	ADJ
ajeer-1057	313	3	disclosure	disclosure	NOUN
ajeer-1057	313	4	by	by	ADP
ajeer-1057	313	5	swedish	swedish	ADJ
ajeer-1057	313	6	companies	company	NOUN
ajeer-1057	313	7	.	.	PUNCT
ajeer-1057	314	1	journal	journal	PROPN
ajeer-1057	314	2	of	of	ADP
ajeer-1057	314	3	international	international	ADJ
ajeer-1057	314	4	financial	financial	ADJ
ajeer-1057	314	5	management	management	NOUN
ajeer-1057	314	6	&	&	CCONJ
ajeer-1057	314	7	accounting	accounting	PROPN
ajeer-1057	314	8	,	,	PUNCT
ajeer-1057	314	9	1(2	1(2	NUM
ajeer-1057	314	10	):	):	PUNCT
ajeer-1057	314	11	171	171	NUM
ajeer-1057	314	12	-	-	SYM
ajeer-1057	314	13	195	195	NUM
ajeer-1057	314	14	.	.	PUNCT
ajeer-1057	315	1	dhaliwal	dhaliwal	PROPN
ajeer-1057	315	2	,	,	PUNCT
ajeer-1057	315	3	d.	d.	PROPN
ajeer-1057	315	4	,	,	PUNCT
ajeer-1057	315	5	v.	v.	ADP
ajeer-1057	315	6	naiker	naiker	NOUN
ajeer-1057	315	7	and	and	CCONJ
ajeer-1057	315	8	f.	f.	PROPN
ajeer-1057	315	9	navissi	navissi	PROPN
ajeer-1057	315	10	,	,	PUNCT
ajeer-1057	315	11	2010	2010	NUM
ajeer-1057	315	12	.	.	PUNCT
ajeer-1057	316	1	the	the	DET
ajeer-1057	316	2	association	association	NOUN
ajeer-1057	316	3	between	between	ADP
ajeer-1057	316	4	accruals	accrual	NOUN
ajeer-1057	316	5	quality	quality	NOUN
ajeer-1057	316	6	and	and	CCONJ
ajeer-1057	316	7	the	the	DET
ajeer-1057	316	8	characteristics	characteristic	NOUN
ajeer-1057	316	9	of	of	ADP
ajeer-1057	316	10	accounting	accounting	NOUN
ajeer-1057	316	11	experts	expert	NOUN
ajeer-1057	316	12	and	and	CCONJ
ajeer-1057	316	13	mix	mix	NOUN
ajeer-1057	316	14	of	of	ADP
ajeer-1057	316	15	expertise	expertise	NOUN
ajeer-1057	316	16	on	on	ADP
ajeer-1057	316	17	audit	audit	NOUN
ajeer-1057	316	18	committees	committee	NOUN
ajeer-1057	316	19	.	.	PUNCT
ajeer-1057	317	1	contemporary	contemporary	ADJ
ajeer-1057	317	2	accounting	accounting	PROPN
ajeer-1057	317	3	research	research	NOUN
ajeer-1057	317	4	,	,	PUNCT
ajeer-1057	317	5	27(3	27(3	NUM
ajeer-1057	317	6	):	):	PUNCT
ajeer-1057	317	7	787-827.available	787-827.available	NUM
ajeer-1057	317	8	at	at	ADP
ajeer-1057	317	9	:	:	PUNCT
ajeer-1057	317	10	https://doi.org/10.1111/j.1911-3846.2010.01027.x	https://doi.org/10.1111/j.1911-3846.2010.01027.x	NOUN
ajeer-1057	317	11	.	.	PUNCT
ajeer-1057	318	1	fama	fama	PROPN
ajeer-1057	318	2	,	,	PUNCT
ajeer-1057	318	3	e.f	e.f	PROPN
ajeer-1057	318	4	.	.	PROPN
ajeer-1057	318	5	and	and	CCONJ
ajeer-1057	318	6	m.c	m.c	PROPN
ajeer-1057	318	7	.	.	PROPN
ajeer-1057	318	8	jensen	jensen	PROPN
ajeer-1057	318	9	,	,	PUNCT
ajeer-1057	318	10	1983	1983	NUM
ajeer-1057	318	11	.	.	PUNCT
ajeer-1057	319	1	separation	separation	NOUN
ajeer-1057	319	2	of	of	ADP
ajeer-1057	319	3	ownership	ownership	NOUN
ajeer-1057	319	4	and	and	CCONJ
ajeer-1057	319	5	control	control	NOUN
ajeer-1057	319	6	.	.	PUNCT
ajeer-1057	320	1	the	the	DET
ajeer-1057	320	2	journal	journal	NOUN
ajeer-1057	320	3	of	of	ADP
ajeer-1057	320	4	law	law	NOUN
ajeer-1057	320	5	and	and	CCONJ
ajeer-1057	320	6	economics	economic	NOUN
ajeer-1057	320	7	,	,	PUNCT
ajeer-1057	320	8	26(2	26(2	NUM
ajeer-1057	320	9	):	):	PUNCT
ajeer-1057	320	10	301	301	NUM
ajeer-1057	320	11	-	-	SYM
ajeer-1057	320	12	325	325	NUM
ajeer-1057	320	13	.	.	PUNCT
ajeer-1057	320	14	ferguson	ferguson	PROPN
ajeer-1057	320	15	,	,	PUNCT
ajeer-1057	320	16	m.j	m.j	PROPN
ajeer-1057	320	17	.	.	PROPN
ajeer-1057	320	18	,	,	PUNCT
ajeer-1057	320	19	k.c	k.c	PROPN
ajeer-1057	320	20	.	.	PROPN
ajeer-1057	320	21	lam	lam	PROPN
ajeer-1057	320	22	and	and	CCONJ
ajeer-1057	320	23	g.m	g.m	PROPN
ajeer-1057	320	24	.	.	PROPN
ajeer-1057	320	25	lee	lee	PROPN
ajeer-1057	320	26	,	,	PUNCT
ajeer-1057	320	27	2002	2002	NUM
ajeer-1057	320	28	.	.	PUNCT
ajeer-1057	321	1	voluntary	voluntary	ADJ
ajeer-1057	321	2	disclosure	disclosure	NOUN
ajeer-1057	321	3	by	by	ADP
ajeer-1057	321	4	state	state	NOUN
ajeer-1057	321	5	-	-	PUNCT
ajeer-1057	321	6	owned	own	VERB
ajeer-1057	321	7	enterprises	enterprise	NOUN
ajeer-1057	321	8	listed	list	VERB
ajeer-1057	321	9	on	on	ADP
ajeer-1057	321	10	the	the	DET
ajeer-1057	321	11	stock	stock	NOUN
ajeer-1057	321	12	exchange	exchange	NOUN
ajeer-1057	321	13	of	of	ADP
ajeer-1057	321	14	hong	hong	PROPN
ajeer-1057	321	15	kong	kong	PROPN
ajeer-1057	321	16	.	.	PUNCT
ajeer-1057	322	1	journal	journal	PROPN
ajeer-1057	322	2	of	of	ADP
ajeer-1057	322	3	international	international	ADJ
ajeer-1057	322	4	financial	financial	ADJ
ajeer-1057	322	5	management	management	NOUN
ajeer-1057	322	6	&	&	CCONJ
ajeer-1057	322	7	accounting	accounting	PROPN
ajeer-1057	322	8	,	,	PUNCT
ajeer-1057	322	9	13(2	13(2	PROPN
ajeer-1057	322	10	):	):	PUNCT
ajeer-1057	322	11	125-152.available	125-152.available	NUM
ajeer-1057	322	12	at	at	ADP
ajeer-1057	322	13	:	:	PUNCT
ajeer-1057	322	14	https://doi.org/10.1111/1467646x.00081	https://doi.org/10.1111/1467646x.00081	PROPN
ajeer-1057	322	15	.	.	PUNCT
ajeer-1057	323	1	francis	francis	PROPN
ajeer-1057	323	2	,	,	PUNCT
ajeer-1057	323	3	j.	j.	PROPN
ajeer-1057	323	4	,	,	PUNCT
ajeer-1057	323	5	d.	d.	PROPN
ajeer-1057	323	6	nanda	nanda	PROPN
ajeer-1057	323	7	and	and	CCONJ
ajeer-1057	323	8	p.	p.	PROPN
ajeer-1057	323	9	olsson	olsson	PROPN
ajeer-1057	323	10	,	,	PUNCT
ajeer-1057	323	11	2008	2008	NUM
ajeer-1057	323	12	.	.	PUNCT
ajeer-1057	324	1	voluntary	voluntary	ADJ
ajeer-1057	324	2	disclosure	disclosure	NOUN
ajeer-1057	324	3	,	,	PUNCT
ajeer-1057	324	4	earnings	earning	NOUN
ajeer-1057	324	5	quality	quality	NOUN
ajeer-1057	324	6	,	,	PUNCT
ajeer-1057	324	7	and	and	CCONJ
ajeer-1057	324	8	cost	cost	NOUN
ajeer-1057	324	9	of	of	ADP
ajeer-1057	324	10	capital	capital	NOUN
ajeer-1057	324	11	.	.	PUNCT
ajeer-1057	325	1	journal	journal	PROPN
ajeer-1057	325	2	of	of	ADP
ajeer-1057	325	3	accounting	accounting	NOUN
ajeer-1057	325	4	research	research	NOUN
ajeer-1057	325	5	,	,	PUNCT
ajeer-1057	325	6	46(1	46(1	NUM
ajeer-1057	325	7	):	):	PUNCT
ajeer-1057	325	8	53-99.available	53-99.available	ADJ
ajeer-1057	325	9	at	at	ADP
ajeer-1057	325	10	:	:	PUNCT
ajeer-1057	325	11	https://doi.org/10.1111/j.1475-679x.2008.00267.x	https://doi.org/10.1111/j.1475-679x.2008.00267.x	PROPN
ajeer-1057	325	12	.	.	PUNCT
ajeer-1057	325	13	asian	asian	PROPN
ajeer-1057	325	14	journal	journal	PROPN
ajeer-1057	325	15	of	of	ADP
ajeer-1057	325	16	economics	economic	NOUN
ajeer-1057	325	17	and	and	CCONJ
ajeer-1057	325	18	empirical	empirical	ADJ
ajeer-1057	325	19	research	research	NOUN
ajeer-1057	325	20	,	,	PUNCT
ajeer-1057	325	21	2019	2019	NUM
ajeer-1057	325	22	,	,	PUNCT
ajeer-1057	325	23	6(2	6(2	NUM
ajeer-1057	325	24	):	):	PUNCT
ajeer-1057	325	25	113	113	NUM
ajeer-1057	325	26	-	-	SYM
ajeer-1057	325	27	119	119	NUM
ajeer-1057	325	28	119	119	NUM
ajeer-1057	325	29	©	©	PROPN
ajeer-1057	325	30	2019	2019	NUM
ajeer-1057	325	31	by	by	ADP
ajeer-1057	325	32	the	the	DET
ajeer-1057	325	33	authors	author	NOUN
ajeer-1057	325	34	;	;	PUNCT
ajeer-1057	325	35	licensee	licensee	PROPN
ajeer-1057	325	36	asian	asian	ADJ
ajeer-1057	325	37	online	online	PROPN
ajeer-1057	325	38	journal	journal	PROPN
ajeer-1057	325	39	publishing	publishing	PROPN
ajeer-1057	325	40	group	group	PROPN
ajeer-1057	325	41	goodwin	goodwin	PROPN
ajeer-1057	325	42	,	,	PUNCT
ajeer-1057	325	43	j.	j.	PROPN
ajeer-1057	325	44	and	and	CCONJ
ajeer-1057	325	45	t.y	t.y	PROPN
ajeer-1057	325	46	.	.	PROPN
ajeer-1057	325	47	yeo	yeo	PROPN
ajeer-1057	325	48	,	,	PUNCT
ajeer-1057	325	49	2001	2001	NUM
ajeer-1057	325	50	.	.	PUNCT
ajeer-1057	326	1	two	two	NUM
ajeer-1057	326	2	factors	factor	NOUN
ajeer-1057	326	3	affecting	affect	VERB
ajeer-1057	326	4	internal	internal	ADJ
ajeer-1057	326	5	audit	audit	NOUN
ajeer-1057	326	6	independence	independence	NOUN
ajeer-1057	326	7	and	and	CCONJ
ajeer-1057	326	8	objectivity	objectivity	NOUN
ajeer-1057	326	9	:	:	PUNCT
ajeer-1057	326	10	evidence	evidence	NOUN
ajeer-1057	326	11	from	from	ADP
ajeer-1057	326	12	singapore	singapore	PROPN
ajeer-1057	326	13	.	.	PUNCT
ajeer-1057	327	1	international	international	ADJ
ajeer-1057	327	2	journal	journal	PROPN
ajeer-1057	327	3	of	of	ADP
ajeer-1057	327	4	auditing	auditing	NOUN
ajeer-1057	327	5	,	,	PUNCT
ajeer-1057	327	6	5(2	5(2	NUM
ajeer-1057	327	7	):	):	PUNCT
ajeer-1057	327	8	107-125.available	107-125.available	NUM
ajeer-1057	327	9	at	at	ADP
ajeer-1057	327	10	:	:	PUNCT
ajeer-1057	327	11	https://doi.org/10.1111/j.1099-1123.2001.00329.x	https://doi.org/10.1111/j.1099-1123.2001.00329.x	NOUN
ajeer-1057	327	12	.	.	PUNCT
ajeer-1057	328	1	greco	greco	PROPN
ajeer-1057	328	2	,	,	PUNCT
ajeer-1057	328	3	g.	g.	PROPN
ajeer-1057	328	4	,	,	PUNCT
ajeer-1057	328	5	2011	2011	NUM
ajeer-1057	328	6	.	.	PUNCT
ajeer-1057	329	1	determinants	determinant	NOUN
ajeer-1057	329	2	of	of	ADP
ajeer-1057	329	3	board	board	NOUN
ajeer-1057	329	4	and	and	CCONJ
ajeer-1057	329	5	audit	audit	NOUN
ajeer-1057	329	6	committee	committee	NOUN
ajeer-1057	329	7	meeting	meeting	NOUN
ajeer-1057	329	8	frequency	frequency	NOUN
ajeer-1057	329	9	:	:	PUNCT
ajeer-1057	329	10	evidence	evidence	NOUN
ajeer-1057	329	11	from	from	ADP
ajeer-1057	329	12	italian	italian	ADJ
ajeer-1057	329	13	companies	company	NOUN
ajeer-1057	329	14	.	.	PUNCT
ajeer-1057	330	1	managerial	managerial	ADJ
ajeer-1057	330	2	auditing	auditing	NOUN
ajeer-1057	330	3	journal	journal	PROPN
ajeer-1057	330	4	,	,	PUNCT
ajeer-1057	330	5	26(3	26(3	NUM
ajeer-1057	330	6	):	):	PUNCT
ajeer-1057	330	7	208-229.available	208-229.available	NUM
ajeer-1057	330	8	at	at	ADP
ajeer-1057	330	9	:	:	PUNCT
ajeer-1057	330	10	https://doi.org/10.1108/02686901111113172	https://doi.org/10.1108/02686901111113172	PROPN
ajeer-1057	330	11	.	.	PUNCT
ajeer-1057	330	12	healy	healy	PROPN
ajeer-1057	330	13	,	,	PUNCT
ajeer-1057	330	14	p.m.	p.m.	NOUN
ajeer-1057	330	15	and	and	CCONJ
ajeer-1057	330	16	k.g	k.g	PROPN
ajeer-1057	330	17	.	.	PROPN
ajeer-1057	330	18	palepu	palepu	PROPN
ajeer-1057	330	19	,	,	PUNCT
ajeer-1057	330	20	2001	2001	NUM
ajeer-1057	330	21	.	.	PUNCT
ajeer-1057	331	1	information	information	NOUN
ajeer-1057	331	2	asymmetry	asymmetry	NOUN
ajeer-1057	331	3	,	,	PUNCT
ajeer-1057	331	4	corporate	corporate	ADJ
ajeer-1057	331	5	disclosure	disclosure	NOUN
ajeer-1057	331	6	,	,	PUNCT
ajeer-1057	331	7	and	and	CCONJ
ajeer-1057	331	8	the	the	DET
ajeer-1057	331	9	capital	capital	NOUN
ajeer-1057	331	10	markets	market	NOUN
ajeer-1057	331	11	:	:	PUNCT
ajeer-1057	331	12	a	a	DET
ajeer-1057	331	13	review	review	NOUN
ajeer-1057	331	14	of	of	ADP
ajeer-1057	331	15	the	the	DET
ajeer-1057	331	16	empirical	empirical	ADJ
ajeer-1057	331	17	disclosure	disclosure	NOUN
ajeer-1057	331	18	literature	literature	NOUN
ajeer-1057	331	19	.	.	PUNCT
ajeer-1057	332	1	journal	journal	PROPN
ajeer-1057	332	2	of	of	ADP
ajeer-1057	332	3	accounting	accounting	NOUN
ajeer-1057	332	4	and	and	CCONJ
ajeer-1057	332	5	economics	economic	NOUN
ajeer-1057	332	6	,	,	PUNCT
ajeer-1057	332	7	31(1	31(1	NUM
ajeer-1057	332	8	-	-	SYM
ajeer-1057	332	9	3	3	NUM
ajeer-1057	332	10	):	):	PUNCT
ajeer-1057	332	11	405-440.available	405-440.available	NUM
ajeer-1057	332	12	at	at	ADP
ajeer-1057	332	13	:	:	PUNCT
ajeer-1057	332	14	https://doi.org/10.1016/s01654101(01)00018-0	https://doi.org/10.1016/s01654101(01)00018-0	NOUN
ajeer-1057	332	15	.	.	PUNCT
ajeer-1057	333	1	hossain	hossain	PROPN
ajeer-1057	333	2	,	,	PUNCT
ajeer-1057	333	3	m.	m.	NOUN
ajeer-1057	333	4	,	,	PUNCT
ajeer-1057	333	5	m.h.b	m.h.b	PROPN
ajeer-1057	333	6	.	.	PROPN
ajeer-1057	333	7	perera	perera	PROPN
ajeer-1057	333	8	and	and	CCONJ
ajeer-1057	333	9	a.r	a.r	PROPN
ajeer-1057	333	10	.	.	PROPN
ajeer-1057	333	11	rahman	rahman	PROPN
ajeer-1057	333	12	,	,	PUNCT
ajeer-1057	333	13	1995	1995	NUM
ajeer-1057	333	14	.	.	PUNCT
ajeer-1057	334	1	voluntary	voluntary	ADJ
ajeer-1057	334	2	disclosure	disclosure	NOUN
ajeer-1057	334	3	in	in	ADP
ajeer-1057	334	4	the	the	DET
ajeer-1057	334	5	annual	annual	ADJ
ajeer-1057	334	6	reports	report	NOUN
ajeer-1057	334	7	of	of	ADP
ajeer-1057	334	8	new	new	PROPN
ajeer-1057	334	9	zealand	zealand	PROPN
ajeer-1057	334	10	companies	company	NOUN
ajeer-1057	334	11	.	.	PUNCT
ajeer-1057	335	1	journal	journal	PROPN
ajeer-1057	335	2	of	of	ADP
ajeer-1057	335	3	international	international	ADJ
ajeer-1057	335	4	financial	financial	ADJ
ajeer-1057	335	5	management	management	NOUN
ajeer-1057	335	6	&	&	CCONJ
ajeer-1057	335	7	accounting	accounting	PROPN
ajeer-1057	335	8	,	,	PUNCT
ajeer-1057	335	9	6(1	6(1	NUM
ajeer-1057	335	10	):	):	PUNCT
ajeer-1057	335	11	69-87.available	69-87.available	NUM
ajeer-1057	335	12	at	at	ADP
ajeer-1057	335	13	:	:	PUNCT
ajeer-1057	335	14	https://doi.org/10.1111/j.1467-646x.1995.tb00050.x	https://doi.org/10.1111/j.1467-646x.1995.tb00050.x	PROPN
ajeer-1057	335	15	.	.	PUNCT
ajeer-1057	335	16	karamanou	karamanou	PROPN
ajeer-1057	335	17	,	,	PUNCT
ajeer-1057	335	18	i.	i.	PROPN
ajeer-1057	335	19	and	and	CCONJ
ajeer-1057	335	20	n.	n.	PROPN
ajeer-1057	335	21	vafeas	vafea	NOUN
ajeer-1057	335	22	,	,	PUNCT
ajeer-1057	335	23	2005	2005	NUM
ajeer-1057	335	24	.	.	PUNCT
ajeer-1057	336	1	the	the	DET
ajeer-1057	336	2	association	association	NOUN
ajeer-1057	336	3	between	between	ADP
ajeer-1057	336	4	corporate	corporate	ADJ
ajeer-1057	336	5	boards	board	NOUN
ajeer-1057	336	6	,	,	PUNCT
ajeer-1057	336	7	audit	audit	NOUN
ajeer-1057	336	8	committees	committee	NOUN
ajeer-1057	336	9	,	,	PUNCT
ajeer-1057	336	10	and	and	CCONJ
ajeer-1057	336	11	management	management	NOUN
ajeer-1057	336	12	earnings	earning	NOUN
ajeer-1057	336	13	forecasts	forecast	NOUN
ajeer-1057	336	14	:	:	PUNCT
ajeer-1057	336	15	an	an	DET
ajeer-1057	336	16	empirical	empirical	ADJ
ajeer-1057	336	17	analysis	analysis	NOUN
ajeer-1057	336	18	.	.	PUNCT
ajeer-1057	337	1	journal	journal	NOUN
ajeer-1057	337	2	of	of	ADP
ajeer-1057	337	3	accounting	accounting	NOUN
ajeer-1057	337	4	research	research	NOUN
ajeer-1057	337	5	,	,	PUNCT
ajeer-1057	337	6	43(3	43(3	NUM
ajeer-1057	337	7	):	):	PUNCT
ajeer-1057	337	8	453-486.available	453-486.available	PROPN
ajeer-1057	337	9	at	at	ADP
ajeer-1057	337	10	:	:	PUNCT
ajeer-1057	337	11	https://doi.org/10.1111/j.1475679x.2005.00177.x	https://doi.org/10.1111/j.1475679x.2005.00177.x	X
ajeer-1057	337	12	.	.	PUNCT
ajeer-1057	338	1	kee	kee	PROPN
ajeer-1057	338	2	,	,	PUNCT
ajeer-1057	338	3	p.l	p.l	PROPN
ajeer-1057	338	4	.	.	PROPN
ajeer-1057	338	5	and	and	CCONJ
ajeer-1057	338	6	s.s	s.s	PROPN
ajeer-1057	338	7	.	.	PROPN
ajeer-1057	338	8	pillay	pillay	PROPN
ajeer-1057	338	9	,	,	PUNCT
ajeer-1057	338	10	2003	2003	NUM
ajeer-1057	338	11	.	.	PUNCT
ajeer-1057	339	1	firm	firm	ADJ
ajeer-1057	339	2	-	-	PUNCT
ajeer-1057	339	3	specific	specific	ADJ
ajeer-1057	339	4	determinants	determinant	NOUN
ajeer-1057	339	5	of	of	ADP
ajeer-1057	339	6	voluntary	voluntary	ADJ
ajeer-1057	339	7	disclosure	disclosure	NOUN
ajeer-1057	339	8	level	level	NOUN
ajeer-1057	339	9	in	in	ADP
ajeer-1057	339	10	the	the	DET
ajeer-1057	339	11	annual	annual	ADJ
ajeer-1057	339	12	reports	report	NOUN
ajeer-1057	339	13	of	of	ADP
ajeer-1057	339	14	malaysian	malaysian	ADJ
ajeer-1057	339	15	companies	company	NOUN
ajeer-1057	339	16	.	.	PUNCT
ajeer-1057	340	1	5th	5th	ADJ
ajeer-1057	340	2	annual	annual	ADJ
ajeer-1057	340	3	symposium	symposium	NOUN
ajeer-1057	340	4	of	of	ADP
ajeer-1057	340	5	malaysian	malaysian	ADJ
ajeer-1057	340	6	finance	finance	PROPN
ajeer-1057	340	7	association	association	PROPN
ajeer-1057	340	8	.	.	PUNCT
ajeer-1057	341	1	pp	pp	ADV
ajeer-1057	341	2	:	:	PUNCT
ajeer-1057	341	3	23	23	NUM
ajeer-1057	341	4	-	-	SYM
ajeer-1057	341	5	24	24	NUM
ajeer-1057	341	6	.	.	PUNCT
ajeer-1057	341	7	krishnan	krishnan	PROPN
ajeer-1057	341	8	,	,	PUNCT
ajeer-1057	341	9	j.	j.	PROPN
ajeer-1057	341	10	and	and	CCONJ
ajeer-1057	341	11	j.e	j.e	PROPN
ajeer-1057	341	12	.	.	PROPN
ajeer-1057	341	13	lee	lee	PROPN
ajeer-1057	341	14	,	,	PUNCT
ajeer-1057	341	15	2009	2009	NUM
ajeer-1057	341	16	.	.	PUNCT
ajeer-1057	342	1	audit	audit	NOUN
ajeer-1057	342	2	committee	committee	PROPN
ajeer-1057	342	3	financial	financial	ADJ
ajeer-1057	342	4	expertise	expertise	NOUN
ajeer-1057	342	5	,	,	PUNCT
ajeer-1057	342	6	litigation	litigation	NOUN
ajeer-1057	342	7	risk	risk	NOUN
ajeer-1057	342	8	,	,	PUNCT
ajeer-1057	342	9	and	and	CCONJ
ajeer-1057	342	10	corporate	corporate	ADJ
ajeer-1057	342	11	governance	governance	NOUN
ajeer-1057	342	12	.	.	PUNCT
ajeer-1057	343	1	auditing	auditing	NOUN
ajeer-1057	343	2	:	:	PUNCT
ajeer-1057	343	3	a	a	DET
ajeer-1057	343	4	journal	journal	NOUN
ajeer-1057	343	5	of	of	ADP
ajeer-1057	343	6	practice	practice	NOUN
ajeer-1057	343	7	&	&	CCONJ
ajeer-1057	343	8	theory	theory	NOUN
ajeer-1057	343	9	,	,	PUNCT
ajeer-1057	343	10	28(1	28(1	NOUN
ajeer-1057	343	11	):	):	PUNCT
ajeer-1057	343	12	241-261.available	241-261.available	NUM
ajeer-1057	343	13	at	at	ADP
ajeer-1057	343	14	:	:	PUNCT
ajeer-1057	343	15	https://doi.org/10.2308/aud.2009.28.1.241	https://doi.org/10.2308/aud.2009.28.1.241	PROPN
ajeer-1057	343	16	.	.	PUNCT
ajeer-1057	344	1	linda	linda	PROPN
ajeer-1057	344	2	,	,	PUNCT
ajeer-1057	344	3	l.	l.	PROPN
ajeer-1057	344	4	maryasih	maryasih	PROPN
ajeer-1057	344	5	and	and	CCONJ
ajeer-1057	344	6	nuraini	nuraini	ADJ
ajeer-1057	344	7	,	,	PUNCT
ajeer-1057	344	8	2011	2011	NUM
ajeer-1057	344	9	.	.	PUNCT
ajeer-1057	345	1	audit	audit	NOUN
ajeer-1057	345	2	committee	committee	NOUN
ajeer-1057	345	3	and	and	CCONJ
ajeer-1057	345	4	company	company	NOUN
ajeer-1057	345	5	performance	performance	NOUN
ajeer-1057	345	6	:	:	PUNCT
ajeer-1057	345	7	agency	agency	NOUN
ajeer-1057	345	8	theory	theory	NOUN
ajeer-1057	345	9	or	or	CCONJ
ajeer-1057	345	10	stewardship	stewardship	NOUN
ajeer-1057	345	11	theory	theory	NOUN
ajeer-1057	345	12	.	.	PUNCT
ajeer-1057	346	1	national	national	ADJ
ajeer-1057	346	2	symposium	symposium	NOUN
ajeer-1057	346	3	on	on	ADP
ajeer-1057	346	4	accounting	accounting	NOUN
ajeer-1057	346	5	,	,	PUNCT
ajeer-1057	346	6	14th	14th	ADJ
ajeer-1057	346	7	.	.	PUNCT
ajeer-1057	347	1	lone	lone	PROPN
ajeer-1057	347	2	,	,	PUNCT
ajeer-1057	347	3	j.e	j.e	PROPN
ajeer-1057	347	4	.	.	PROPN
ajeer-1057	347	5	,	,	PUNCT
ajeer-1057	347	6	a.	a.	PROPN
ajeer-1057	347	7	ali	ali	PROPN
ajeer-1057	347	8	and	and	CCONJ
ajeer-1057	347	9	i.	i.	PROPN
ajeer-1057	347	10	khan	khan	PROPN
ajeer-1057	347	11	,	,	PUNCT
ajeer-1057	347	12	2016	2016	NUM
ajeer-1057	347	13	.	.	PUNCT
ajeer-1057	348	1	corporate	corporate	ADJ
ajeer-1057	348	2	governance	governance	NOUN
ajeer-1057	348	3	and	and	CCONJ
ajeer-1057	348	4	corporate	corporate	ADJ
ajeer-1057	348	5	social	social	ADJ
ajeer-1057	348	6	responsibility	responsibility	NOUN
ajeer-1057	348	7	disclosure	disclosure	NOUN
ajeer-1057	348	8	:	:	PUNCT
ajeer-1057	348	9	evidence	evidence	NOUN
ajeer-1057	348	10	from	from	ADP
ajeer-1057	348	11	pakistan	pakistan	PROPN
ajeer-1057	348	12	.	.	PUNCT
ajeer-1057	349	1	corporate	corporate	ADJ
ajeer-1057	349	2	governance	governance	NOUN
ajeer-1057	349	3	:	:	PUNCT
ajeer-1057	349	4	the	the	DET
ajeer-1057	349	5	international	international	ADJ
ajeer-1057	349	6	journal	journal	NOUN
ajeer-1057	349	7	of	of	ADP
ajeer-1057	349	8	business	business	NOUN
ajeer-1057	349	9	in	in	ADP
ajeer-1057	349	10	society	society	NOUN
ajeer-1057	349	11	,	,	PUNCT
ajeer-1057	349	12	16(5	16(5	NUM
ajeer-1057	349	13	):	):	PUNCT
ajeer-1057	349	14	785-797.available	785-797.available	NUM
ajeer-1057	349	15	at	at	ADP
ajeer-1057	349	16	:	:	PUNCT
ajeer-1057	349	17	https://doi.org/10.1108/cg-05-20160100	https://doi.org/10.1108/cg-05-20160100	PROPN
ajeer-1057	349	18	.	.	PUNCT
ajeer-1057	349	19	madi	madi	PROPN
ajeer-1057	349	20	,	,	PUNCT
ajeer-1057	349	21	h.k	h.k	PROPN
ajeer-1057	349	22	.	.	PROPN
ajeer-1057	349	23	,	,	PUNCT
ajeer-1057	349	24	z.	z.	PROPN
ajeer-1057	349	25	ishak	ishak	PROPN
ajeer-1057	349	26	and	and	CCONJ
ajeer-1057	349	27	n.a.a	n.a.a	PROPN
ajeer-1057	349	28	.	.	PROPN
ajeer-1057	349	29	manaf	manaf	PROPN
ajeer-1057	349	30	,	,	PUNCT
ajeer-1057	349	31	2014	2014	NUM
ajeer-1057	349	32	.	.	PUNCT
ajeer-1057	350	1	the	the	DET
ajeer-1057	350	2	impact	impact	NOUN
ajeer-1057	350	3	of	of	ADP
ajeer-1057	350	4	audit	audit	NOUN
ajeer-1057	350	5	committee	committee	NOUN
ajeer-1057	350	6	characteristics	characteristic	NOUN
ajeer-1057	350	7	on	on	ADP
ajeer-1057	350	8	corporate	corporate	ADJ
ajeer-1057	350	9	voluntary	voluntary	ADJ
ajeer-1057	350	10	disclosure	disclosure	NOUN
ajeer-1057	350	11	.	.	PUNCT
ajeer-1057	351	1	procediasocial	procediasocial	ADJ
ajeer-1057	351	2	and	and	CCONJ
ajeer-1057	351	3	behavioral	behavioral	ADJ
ajeer-1057	351	4	sciences	science	NOUN
ajeer-1057	351	5	,	,	PUNCT
ajeer-1057	351	6	164	164	NUM
ajeer-1057	351	7	:	:	PUNCT
ajeer-1057	351	8	486-492.available	486-492.available	NUM
ajeer-1057	351	9	at	at	ADP
ajeer-1057	351	10	:	:	PUNCT
ajeer-1057	351	11	https://doi.org/10.1016/j.sbspro.2014.11.106	https://doi.org/10.1016/j.sbspro.2014.11.106	NOUN
ajeer-1057	351	12	.	.	PUNCT
ajeer-1057	352	1	meek	meek	PROPN
ajeer-1057	352	2	,	,	PUNCT
ajeer-1057	352	3	g.k	g.k	PROPN
ajeer-1057	352	4	.	.	PROPN
ajeer-1057	352	5	,	,	PUNCT
ajeer-1057	352	6	c.b	c.b	PROPN
ajeer-1057	352	7	.	.	PROPN
ajeer-1057	352	8	roberts	roberts	PROPN
ajeer-1057	352	9	and	and	CCONJ
ajeer-1057	352	10	s.j	s.j	PROPN
ajeer-1057	352	11	.	.	PROPN
ajeer-1057	352	12	gray	gray	PROPN
ajeer-1057	352	13	,	,	PUNCT
ajeer-1057	352	14	1995	1995	NUM
ajeer-1057	352	15	.	.	PUNCT
ajeer-1057	353	1	factors	factor	NOUN
ajeer-1057	353	2	influencing	influence	VERB
ajeer-1057	353	3	voluntary	voluntary	ADJ
ajeer-1057	353	4	annual	annual	ADJ
ajeer-1057	353	5	report	report	NOUN
ajeer-1057	353	6	disclosures	disclosure	NOUN
ajeer-1057	353	7	by	by	ADP
ajeer-1057	353	8	us	we	PRON
ajeer-1057	353	9	,	,	PUNCT
ajeer-1057	353	10	uk	uk	PROPN
ajeer-1057	353	11	and	and	CCONJ
ajeer-1057	353	12	continental	continental	ADJ
ajeer-1057	353	13	european	european	PROPN
ajeer-1057	353	14	multinational	multinational	PROPN
ajeer-1057	353	15	corporations	corporation	NOUN
ajeer-1057	353	16	.	.	PUNCT
ajeer-1057	354	1	journal	journal	PROPN
ajeer-1057	354	2	of	of	ADP
ajeer-1057	354	3	international	international	ADJ
ajeer-1057	354	4	business	business	NOUN
ajeer-1057	354	5	studies	study	NOUN
ajeer-1057	354	6	,	,	PUNCT
ajeer-1057	354	7	26(3	26(3	NUM
ajeer-1057	354	8	):	):	PUNCT
ajeer-1057	354	9	555-572.available	555-572.available	NUM
ajeer-1057	354	10	at	at	ADP
ajeer-1057	354	11	:	:	PUNCT
ajeer-1057	354	12	https://doi.org/10.1057/palgrave.jibs.8490186	https://doi.org/10.1057/palgrave.jibs.8490186	PROPN
ajeer-1057	354	13	.	.	PUNCT
ajeer-1057	354	14	méndez	méndez	PROPN
ajeer-1057	354	15	,	,	PUNCT
ajeer-1057	354	16	c.f	c.f	PROPN
ajeer-1057	354	17	.	.	PROPN
ajeer-1057	354	18	and	and	CCONJ
ajeer-1057	354	19	r.a	r.a	PROPN
ajeer-1057	354	20	.	.	PROPN
ajeer-1057	354	21	garcía	garcía	NOUN
ajeer-1057	354	22	,	,	PUNCT
ajeer-1057	354	23	2007	2007	NUM
ajeer-1057	354	24	.	.	PUNCT
ajeer-1057	355	1	the	the	DET
ajeer-1057	355	2	effects	effect	NOUN
ajeer-1057	355	3	of	of	ADP
ajeer-1057	355	4	ownership	ownership	NOUN
ajeer-1057	355	5	structure	structure	NOUN
ajeer-1057	355	6	and	and	CCONJ
ajeer-1057	355	7	board	board	NOUN
ajeer-1057	355	8	composition	composition	NOUN
ajeer-1057	355	9	on	on	ADP
ajeer-1057	355	10	the	the	DET
ajeer-1057	355	11	audit	audit	NOUN
ajeer-1057	355	12	committee	committee	NOUN
ajeer-1057	355	13	meeting	meeting	NOUN
ajeer-1057	355	14	frequency	frequency	NOUN
ajeer-1057	355	15	:	:	PUNCT
ajeer-1057	355	16	spanish	spanish	ADJ
ajeer-1057	355	17	evidence	evidence	NOUN
ajeer-1057	355	18	.	.	PUNCT
ajeer-1057	356	1	corporate	corporate	ADJ
ajeer-1057	356	2	governance	governance	NOUN
ajeer-1057	356	3	:	:	PUNCT
ajeer-1057	356	4	an	an	DET
ajeer-1057	356	5	international	international	ADJ
ajeer-1057	356	6	review	review	NOUN
ajeer-1057	356	7	,	,	PUNCT
ajeer-1057	356	8	15(5	15(5	NUM
ajeer-1057	356	9	):	):	PUNCT
ajeer-1057	356	10	909-922.available	909-922.available	NUM
ajeer-1057	356	11	at	at	ADP
ajeer-1057	356	12	:	:	PUNCT
ajeer-1057	356	13	https://doi.org/10.1111/j.14678683.2007.00619.x	https://doi.org/10.1111/j.14678683.2007.00619.x	PROPN
ajeer-1057	356	14	.	.	PROPN
ajeer-1057	356	15	menon	menon	PROPN
ajeer-1057	356	16	,	,	PUNCT
ajeer-1057	356	17	k.	k.	PROPN
ajeer-1057	356	18	and	and	CCONJ
ajeer-1057	356	19	j.d	j.d	PROPN
ajeer-1057	356	20	.	.	PROPN
ajeer-1057	356	21	williams	williams	PROPN
ajeer-1057	356	22	,	,	PUNCT
ajeer-1057	356	23	1994	1994	NUM
ajeer-1057	356	24	.	.	PUNCT
ajeer-1057	357	1	the	the	DET
ajeer-1057	357	2	use	use	NOUN
ajeer-1057	357	3	of	of	ADP
ajeer-1057	357	4	audit	audit	NOUN
ajeer-1057	357	5	committees	committee	NOUN
ajeer-1057	357	6	for	for	ADP
ajeer-1057	357	7	monitoring	monitoring	NOUN
ajeer-1057	357	8	.	.	PUNCT
ajeer-1057	358	1	journal	journal	NOUN
ajeer-1057	358	2	of	of	ADP
ajeer-1057	358	3	accounting	accounting	NOUN
ajeer-1057	358	4	and	and	CCONJ
ajeer-1057	358	5	public	public	ADJ
ajeer-1057	358	6	policy	policy	NOUN
ajeer-1057	358	7	,	,	PUNCT
ajeer-1057	358	8	13(2	13(2	PROPN
ajeer-1057	358	9	):	):	PUNCT
ajeer-1057	358	10	121139.available	121139.available	ADJ
ajeer-1057	358	11	at	at	ADP
ajeer-1057	358	12	:	:	PUNCT
ajeer-1057	358	13	https://doi.org/10.1016/0278-4254(94)90016-7	https://doi.org/10.1016/0278-4254(94)90016-7	ADJ
ajeer-1057	358	14	.	.	PUNCT
ajeer-1057	359	1	o’sullivan	o’sullivan	NOUN
ajeer-1057	359	2	,	,	PUNCT
ajeer-1057	359	3	m.	m.	NOUN
ajeer-1057	359	4	,	,	PUNCT
ajeer-1057	359	5	m.	m.	PROPN
ajeer-1057	359	6	percy	percy	PROPN
ajeer-1057	359	7	and	and	CCONJ
ajeer-1057	359	8	j.	j.	PROPN
ajeer-1057	359	9	stewart	stewart	PROPN
ajeer-1057	359	10	,	,	PUNCT
ajeer-1057	359	11	2008	2008	NUM
ajeer-1057	359	12	.	.	PUNCT
ajeer-1057	360	1	australian	australian	ADJ
ajeer-1057	360	2	evidence	evidence	NOUN
ajeer-1057	360	3	on	on	ADP
ajeer-1057	360	4	corporate	corporate	ADJ
ajeer-1057	360	5	governance	governance	NOUN
ajeer-1057	360	6	attributes	attribute	NOUN
ajeer-1057	360	7	and	and	CCONJ
ajeer-1057	360	8	their	their	PRON
ajeer-1057	360	9	association	association	NOUN
ajeer-1057	360	10	w	w	PROPN
ajeer-1057	360	11	ith	ith	PROPN
ajeer-1057	360	12	forwardlooking	forwardlooke	VERB
ajeer-1057	360	13	information	information	NOUN
ajeer-1057	360	14	in	in	ADP
ajeer-1057	360	15	the	the	DET
ajeer-1057	360	16	annual	annual	ADJ
ajeer-1057	360	17	report	report	NOUN
ajeer-1057	360	18	.	.	PUNCT
ajeer-1057	361	1	journal	journal	PROPN
ajeer-1057	361	2	of	of	ADP
ajeer-1057	361	3	management	management	NOUN
ajeer-1057	361	4	&	&	CCONJ
ajeer-1057	361	5	governance	governance	NOUN
ajeer-1057	361	6	,	,	PUNCT
ajeer-1057	361	7	12(1	12(1	NUM
ajeer-1057	361	8	):	):	PUNCT
ajeer-1057	361	9	5-35.available	5-35.available	NUM
ajeer-1057	361	10	at	at	ADP
ajeer-1057	361	11	:	:	PUNCT
ajeer-1057	361	12	https://doi.org/10.1007/s10997-007-9039-0	https://doi.org/10.1007/s10997-007-9039-0	NUM
ajeer-1057	361	13	.	.	PUNCT
ajeer-1057	362	1	persons	person	NOUN
ajeer-1057	362	2	,	,	PUNCT
ajeer-1057	362	3	o.s	o.s	PROPN
ajeer-1057	362	4	.	.	PROPN
ajeer-1057	362	5	,	,	PUNCT
ajeer-1057	362	6	2009	2009	NUM
ajeer-1057	362	7	.	.	PUNCT
ajeer-1057	363	1	audit	audit	NOUN
ajeer-1057	363	2	committee	committee	NOUN
ajeer-1057	363	3	characteristics	characteristic	NOUN
ajeer-1057	363	4	and	and	CCONJ
ajeer-1057	363	5	earlier	early	ADJ
ajeer-1057	363	6	voluntary	voluntary	ADJ
ajeer-1057	363	7	ethics	ethic	NOUN
ajeer-1057	363	8	disclosure	disclosure	NOUN
ajeer-1057	363	9	among	among	ADP
ajeer-1057	363	10	fraud	fraud	NOUN
ajeer-1057	363	11	and	and	CCONJ
ajeer-1057	363	12	no	no	DET
ajeer-1057	363	13	-	-	PUNCT
ajeer-1057	363	14	fraud	fraud	NOUN
ajeer-1057	363	15	firms	firm	NOUN
ajeer-1057	363	16	.	.	PUNCT
ajeer-1057	364	1	international	international	ADJ
ajeer-1057	364	2	journal	journal	NOUN
ajeer-1057	364	3	of	of	ADP
ajeer-1057	364	4	disclosure	disclosure	NOUN
ajeer-1057	364	5	and	and	CCONJ
ajeer-1057	364	6	governance	governance	NOUN
ajeer-1057	364	7	,	,	PUNCT
ajeer-1057	364	8	6(4	6(4	NUM
ajeer-1057	364	9	):	):	PUNCT
ajeer-1057	364	10	284-297.available	284-297.available	NUM
ajeer-1057	364	11	at	at	ADP
ajeer-1057	364	12	:	:	PUNCT
ajeer-1057	364	13	https://doi.org/10.1057/jdg.2008.29	https://doi.org/10.1057/jdg.2008.29	NOUN
ajeer-1057	364	14	.	.	PUNCT
ajeer-1057	364	15	pucheta	pucheta	NOUN
ajeer-1057	364	16	-	-	PUNCT
ajeer-1057	364	17	martínez	martínez	PROPN
ajeer-1057	364	18	,	,	PUNCT
ajeer-1057	364	19	m.c	m.c	PROPN
ajeer-1057	364	20	.	.	PROPN
ajeer-1057	364	21	and	and	CCONJ
ajeer-1057	364	22	c.	c.	PROPN
ajeer-1057	364	23	de	de	PROPN
ajeer-1057	364	24	fuentes	fuentes	PROPN
ajeer-1057	364	25	,	,	PUNCT
ajeer-1057	364	26	2007	2007	NUM
ajeer-1057	364	27	.	.	PUNCT
ajeer-1057	365	1	the	the	DET
ajeer-1057	365	2	impact	impact	NOUN
ajeer-1057	365	3	of	of	ADP
ajeer-1057	365	4	audit	audit	NOUN
ajeer-1057	365	5	committee	committee	NOUN
ajeer-1057	365	6	characteristics	characteristic	NOUN
ajeer-1057	365	7	on	on	ADP
ajeer-1057	365	8	the	the	DET
ajeer-1057	365	9	enhancement	enhancement	NOUN
ajeer-1057	365	10	of	of	ADP
ajeer-1057	365	11	the	the	DET
ajeer-1057	365	12	quality	quality	NOUN
ajeer-1057	365	13	of	of	ADP
ajeer-1057	365	14	financial	financial	ADJ
ajeer-1057	365	15	reporting	reporting	NOUN
ajeer-1057	365	16	:	:	PUNCT
ajeer-1057	365	17	an	an	DET
ajeer-1057	365	18	empirical	empirical	ADJ
ajeer-1057	365	19	study	study	NOUN
ajeer-1057	365	20	in	in	ADP
ajeer-1057	365	21	the	the	DET
ajeer-1057	365	22	spanish	spanish	ADJ
ajeer-1057	365	23	context	context	NOUN
ajeer-1057	365	24	.	.	PUNCT
ajeer-1057	366	1	corporate	corporate	ADJ
ajeer-1057	366	2	governance	governance	NOUN
ajeer-1057	366	3	:	:	PUNCT
ajeer-1057	366	4	an	an	DET
ajeer-1057	366	5	international	international	ADJ
ajeer-1057	366	6	review	review	NOUN
ajeer-1057	366	7	,	,	PUNCT
ajeer-1057	366	8	15(6	15(6	NUM
ajeer-1057	366	9	):	):	PUNCT
ajeer-1057	366	10	13941412.available	13941412.available	ADJ
ajeer-1057	366	11	at	at	ADP
ajeer-1057	366	12	:	:	PUNCT
ajeer-1057	366	13	https://doi.org/10.1111/j.1467-8683.2007.00653.x	https://doi.org/10.1111/j.1467-8683.2007.00653.x	ADJ
ajeer-1057	366	14	.	.	PUNCT
ajeer-1057	366	15	raghunandan	raghunandan	PROPN
ajeer-1057	366	16	,	,	PUNCT
ajeer-1057	366	17	k.	k.	PROPN
ajeer-1057	366	18	,	,	PUNCT
ajeer-1057	366	19	d.v	d.v	PROPN
ajeer-1057	366	20	.	.	PROPN
ajeer-1057	366	21	rama	rama	PROPN
ajeer-1057	366	22	and	and	CCONJ
ajeer-1057	366	23	d.p	d.p	PROPN
ajeer-1057	366	24	.	.	PUNCT
ajeer-1057	366	25	scarbrough	scarbrough	PROPN
ajeer-1057	366	26	,	,	PUNCT
ajeer-1057	366	27	1998	1998	NUM
ajeer-1057	366	28	.	.	PUNCT
ajeer-1057	367	1	accounting	accounting	NOUN
ajeer-1057	367	2	and	and	CCONJ
ajeer-1057	367	3	auditing	auditing	NOUN
ajeer-1057	367	4	knowledge	knowledge	NOUN
ajeer-1057	367	5	level	level	NOUN
ajeer-1057	367	6	of	of	ADP
ajeer-1057	367	7	canadian	canadian	ADJ
ajeer-1057	367	8	audit	audit	NOUN
ajeer-1057	367	9	committees	committee	NOUN
ajeer-1057	367	10	:	:	PUNCT
ajeer-1057	367	11	some	some	DET
ajeer-1057	367	12	empirical	empirical	ADJ
ajeer-1057	367	13	evidence	evidence	NOUN
ajeer-1057	367	14	.	.	PUNCT
ajeer-1057	368	1	journal	journal	NOUN
ajeer-1057	368	2	of	of	ADP
ajeer-1057	368	3	international	international	ADJ
ajeer-1057	368	4	accounting	accounting	NOUN
ajeer-1057	368	5	,	,	PUNCT
ajeer-1057	368	6	auditing	auditing	NOUN
ajeer-1057	368	7	and	and	CCONJ
ajeer-1057	368	8	taxation	taxation	NOUN
ajeer-1057	368	9	,	,	PUNCT
ajeer-1057	368	10	7(2	7(2	NUM
ajeer-1057	368	11	):	):	PUNCT
ajeer-1057	368	12	181-194.available	181-194.available	NUM
ajeer-1057	368	13	at	at	ADP
ajeer-1057	368	14	:	:	PUNCT
ajeer-1057	368	15	https://doi.org/10.1016/s1061-9518(98)90013-1	https://doi.org/10.1016/s1061-9518(98)90013-1	PROPN
ajeer-1057	368	16	.	.	PUNCT
ajeer-1057	369	1	ross	ross	PROPN
ajeer-1057	369	2	,	,	PUNCT
ajeer-1057	369	3	s.a	s.a	PROPN
ajeer-1057	369	4	.	.	PROPN
ajeer-1057	369	5	,	,	PUNCT
ajeer-1057	369	6	1977	1977	NUM
ajeer-1057	369	7	.	.	PUNCT
ajeer-1057	370	1	the	the	DET
ajeer-1057	370	2	determination	determination	NOUN
ajeer-1057	370	3	of	of	ADP
ajeer-1057	370	4	financial	financial	ADJ
ajeer-1057	370	5	structure	structure	NOUN
ajeer-1057	370	6	:	:	PUNCT
ajeer-1057	370	7	the	the	DET
ajeer-1057	370	8	incentive	incentive	NOUN
ajeer-1057	370	9	-	-	PUNCT
ajeer-1057	370	10	signalling	signal	VERB
ajeer-1057	370	11	approach	approach	NOUN
ajeer-1057	370	12	.	.	PUNCT
ajeer-1057	371	1	the	the	DET
ajeer-1057	371	2	bell	bell	PROPN
ajeer-1057	371	3	journal	journal	PROPN
ajeer-1057	371	4	of	of	ADP
ajeer-1057	371	5	economics	economic	NOUN
ajeer-1057	371	6	,	,	PUNCT
ajeer-1057	371	7	8(1	8(1	NOUN
ajeer-1057	371	8	):	):	PUNCT
ajeer-1057	371	9	2340.available	2340.available	ADJ
ajeer-1057	371	10	at	at	ADP
ajeer-1057	371	11	:	:	PUNCT
ajeer-1057	371	12	https://doi.org/10.2307/3003485	https://doi.org/10.2307/3003485	PROPN
ajeer-1057	371	13	.	.	PUNCT
ajeer-1057	371	14	samaha	samaha	PROPN
ajeer-1057	371	15	,	,	PUNCT
ajeer-1057	371	16	k.	k.	PROPN
ajeer-1057	371	17	and	and	CCONJ
ajeer-1057	371	18	s.	s.	PROPN
ajeer-1057	371	19	abdallah	abdallah	PROPN
ajeer-1057	371	20	,	,	PUNCT
ajeer-1057	371	21	2012	2012	NUM
ajeer-1057	371	22	.	.	PUNCT
ajeer-1057	372	1	further	further	ADJ
ajeer-1057	372	2	evidence	evidence	NOUN
ajeer-1057	372	3	on	on	ADP
ajeer-1057	372	4	web	web	NOUN
ajeer-1057	372	5	-	-	PUNCT
ajeer-1057	372	6	based	base	VERB
ajeer-1057	372	7	corporate	corporate	ADJ
ajeer-1057	372	8	disclosures	disclosure	NOUN
ajeer-1057	372	9	in	in	ADP
ajeer-1057	372	10	developed	developed	ADJ
ajeer-1057	372	11	versus	versus	ADP
ajeer-1057	372	12	developing	develop	VERB
ajeer-1057	372	13	countries	country	NOUN
ajeer-1057	372	14	:	:	PUNCT
ajeer-1057	372	15	a	a	DET
ajeer-1057	372	16	comparative	comparative	ADJ
ajeer-1057	372	17	analysis	analysis	NOUN
ajeer-1057	372	18	of	of	ADP
ajeer-1057	372	19	nature	nature	NOUN
ajeer-1057	372	20	and	and	CCONJ
ajeer-1057	372	21	determinants	determinant	NOUN
ajeer-1057	372	22	in	in	ADP
ajeer-1057	372	23	egypt	egypt	PROPN
ajeer-1057	372	24	and	and	CCONJ
ajeer-1057	372	25	the	the	DET
ajeer-1057	372	26	united	united	ADJ
ajeer-1057	372	27	kingdom	kingdom	PROPN
ajeer-1057	372	28	.	.	PUNCT
ajeer-1057	373	1	international	international	ADJ
ajeer-1057	373	2	journal	journal	PROPN
ajeer-1057	373	3	of	of	ADP
ajeer-1057	373	4	disclosure	disclosure	NOUN
ajeer-1057	373	5	and	and	CCONJ
ajeer-1057	373	6	governance	governance	NOUN
ajeer-1057	373	7	,	,	PUNCT
ajeer-1057	373	8	9(2	9(2	NUM
ajeer-1057	373	9	):	):	PUNCT
ajeer-1057	373	10	148-180.available	148-180.available	NUM
ajeer-1057	373	11	at	at	ADP
ajeer-1057	373	12	:	:	PUNCT
ajeer-1057	373	13	https://doi.org/10.1057/jdg.2011.17	https://doi.org/10.1057/jdg.2011.17	PROPN
ajeer-1057	373	14	.	.	PROPN
ajeer-1057	373	15	samaha	samaha	PROPN
ajeer-1057	373	16	,	,	PUNCT
ajeer-1057	373	17	k.	k.	PROPN
ajeer-1057	373	18	,	,	PUNCT
ajeer-1057	373	19	k.	k.	PROPN
ajeer-1057	373	20	dahawy	dahawy	PROPN
ajeer-1057	373	21	,	,	PUNCT
ajeer-1057	373	22	k.	k.	PROPN
ajeer-1057	373	23	hussainey	hussainey	PROPN
ajeer-1057	373	24	and	and	CCONJ
ajeer-1057	373	25	p.	p.	PROPN
ajeer-1057	373	26	stapleton	stapleton	PROPN
ajeer-1057	373	27	,	,	PUNCT
ajeer-1057	373	28	2015	2015	NUM
ajeer-1057	373	29	.	.	PUNCT
ajeer-1057	374	1	the	the	DET
ajeer-1057	374	2	extent	extent	NOUN
ajeer-1057	374	3	of	of	ADP
ajeer-1057	374	4	corporate	corporate	ADJ
ajeer-1057	374	5	governance	governance	NOUN
ajeer-1057	374	6	disclosure	disclosure	NOUN
ajeer-1057	374	7	and	and	CCONJ
ajeer-1057	374	8	its	its	PRON
ajeer-1057	374	9	determinants	determinant	NOUN
ajeer-1057	374	10	in	in	ADP
ajeer-1057	374	11	a	a	DET
ajeer-1057	374	12	developing	develop	VERB
ajeer-1057	374	13	market	market	NOUN
ajeer-1057	374	14	:	:	PUNCT
ajeer-1057	374	15	the	the	DET
ajeer-1057	374	16	case	case	NOUN
ajeer-1057	374	17	of	of	ADP
ajeer-1057	374	18	egypt	egypt	PROPN
ajeer-1057	374	19	.	.	PUNCT
ajeer-1057	375	1	advances	advance	NOUN
ajeer-1057	375	2	in	in	ADP
ajeer-1057	375	3	accounting	accounting	NOUN
ajeer-1057	375	4	,	,	PUNCT
ajeer-1057	375	5	28(1	28(1	NOUN
ajeer-1057	375	6	):	):	PUNCT
ajeer-1057	375	7	168	168	NUM
ajeer-1057	375	8	-	-	SYM
ajeer-1057	375	9	178	178	NUM
ajeer-1057	375	10	.	.	PUNCT
ajeer-1057	376	1	stewart	stewart	PROPN
ajeer-1057	376	2	,	,	PUNCT
ajeer-1057	376	3	j.	j.	PROPN
ajeer-1057	376	4	and	and	CCONJ
ajeer-1057	376	5	l.	l.	PROPN
ajeer-1057	376	6	munro	munro	PROPN
ajeer-1057	376	7	,	,	PUNCT
ajeer-1057	376	8	2007	2007	NUM
ajeer-1057	376	9	.	.	PUNCT
ajeer-1057	377	1	the	the	DET
ajeer-1057	377	2	impact	impact	NOUN
ajeer-1057	377	3	of	of	ADP
ajeer-1057	377	4	audit	audit	NOUN
ajeer-1057	377	5	committee	committee	NOUN
ajeer-1057	377	6	existence	existence	NOUN
ajeer-1057	377	7	and	and	CCONJ
ajeer-1057	377	8	audit	audit	NOUN
ajeer-1057	377	9	committee	committee	NOUN
ajeer-1057	377	10	meeting	meeting	NOUN
ajeer-1057	377	11	frequency	frequency	NOUN
ajeer-1057	377	12	on	on	ADP
ajeer-1057	377	13	the	the	DET
ajeer-1057	377	14	external	external	ADJ
ajeer-1057	377	15	audit	audit	NOUN
ajeer-1057	377	16	:	:	PUNCT
ajeer-1057	377	17	perceptions	perception	NOUN
ajeer-1057	377	18	of	of	ADP
ajeer-1057	377	19	australian	australian	ADJ
ajeer-1057	377	20	auditors	auditor	NOUN
ajeer-1057	377	21	.	.	PUNCT
ajeer-1057	378	1	international	international	ADJ
ajeer-1057	378	2	journal	journal	PROPN
ajeer-1057	378	3	of	of	ADP
ajeer-1057	378	4	auditing	auditing	NOUN
ajeer-1057	378	5	,	,	PUNCT
ajeer-1057	378	6	11(1	11(1	NUM
ajeer-1057	378	7	):	):	PUNCT
ajeer-1057	378	8	51-69.available	51-69.available	ADJ
ajeer-1057	378	9	at	at	ADP
ajeer-1057	378	10	:	:	PUNCT
ajeer-1057	378	11	https://doi.org/10.1111/j.10991123.2007.00356.x	https://doi.org/10.1111/j.10991123.2007.00356.x	X
ajeer-1057	378	12	.	.	PUNCT
ajeer-1057	378	13	vafeas	vafea	NOUN
ajeer-1057	378	14	,	,	PUNCT
ajeer-1057	378	15	n.	n.	NOUN
ajeer-1057	378	16	,	,	PUNCT
ajeer-1057	378	17	2005	2005	NUM
ajeer-1057	378	18	.	.	PUNCT
ajeer-1057	379	1	audit	audit	NOUN
ajeer-1057	379	2	committees	committee	NOUN
ajeer-1057	379	3	,	,	PUNCT
ajeer-1057	379	4	boards	board	NOUN
ajeer-1057	379	5	,	,	PUNCT
ajeer-1057	379	6	and	and	CCONJ
ajeer-1057	379	7	the	the	DET
ajeer-1057	379	8	quality	quality	NOUN
ajeer-1057	379	9	of	of	ADP
ajeer-1057	379	10	reported	report	VERB
ajeer-1057	379	11	earnings	earning	NOUN
ajeer-1057	379	12	.	.	PUNCT
ajeer-1057	380	1	contemporary	contemporary	ADJ
ajeer-1057	380	2	accounting	accounting	NOUN
ajeer-1057	380	3	research	research	NOUN
ajeer-1057	380	4	,	,	PUNCT
ajeer-1057	380	5	22(4	22(4	NUM
ajeer-1057	380	6	):	):	PUNCT
ajeer-1057	380	7	10931122.available	10931122.available	ADJ
ajeer-1057	380	8	at	at	ADP
ajeer-1057	380	9	:	:	PUNCT
ajeer-1057	380	10	https://doi.org/10.1506/1qyn-2rfq-fkyx-xp84	https://doi.org/10.1506/1qyn-2rfq-fkyx-xp84	PROPN
ajeer-1057	380	11	.	.	PUNCT
ajeer-1057	381	1	verrecchia	verrecchia	PROPN
ajeer-1057	381	2	,	,	PUNCT
ajeer-1057	381	3	r.e	r.e	PROPN
ajeer-1057	381	4	.	.	PROPN
ajeer-1057	381	5	,	,	PUNCT
ajeer-1057	381	6	1983	1983	NUM
ajeer-1057	381	7	.	.	PUNCT
ajeer-1057	382	1	discretionary	discretionary	ADJ
ajeer-1057	382	2	disclosure	disclosure	NOUN
ajeer-1057	382	3	.	.	PUNCT
ajeer-1057	383	1	journal	journal	NOUN
ajeer-1057	383	2	of	of	ADP
ajeer-1057	383	3	accounting	accounting	NOUN
ajeer-1057	383	4	and	and	CCONJ
ajeer-1057	383	5	economics	economic	NOUN
ajeer-1057	383	6	,	,	PUNCT
ajeer-1057	383	7	5(1	5(1	NUM
ajeer-1057	383	8	):	):	PUNCT
ajeer-1057	383	9	179	179	NUM
ajeer-1057	383	10	-	-	SYM
ajeer-1057	383	11	194	194	NUM
ajeer-1057	383	12	.	.	PUNCT
ajeer-1057	384	1	wallace	wallace	PROPN
ajeer-1057	384	2	,	,	PUNCT
ajeer-1057	384	3	r.o	r.o	PROPN
ajeer-1057	384	4	.	.	PROPN
ajeer-1057	384	5	,	,	PUNCT
ajeer-1057	384	6	k.	k.	PROPN
ajeer-1057	384	7	naser	naser	PROPN
ajeer-1057	384	8	and	and	CCONJ
ajeer-1057	384	9	a.	a.	PROPN
ajeer-1057	384	10	mora	mora	PROPN
ajeer-1057	384	11	,	,	PUNCT
ajeer-1057	384	12	1994	1994	NUM
ajeer-1057	384	13	.	.	PUNCT
ajeer-1057	385	1	the	the	DET
ajeer-1057	385	2	relationship	relationship	NOUN
ajeer-1057	385	3	between	between	ADP
ajeer-1057	385	4	the	the	DET
ajeer-1057	385	5	comprehensiveness	comprehensiveness	NOUN
ajeer-1057	385	6	of	of	ADP
ajeer-1057	385	7	corporate	corporate	ADJ
ajeer-1057	385	8	annual	annual	ADJ
ajeer-1057	385	9	reports	report	NOUN
ajeer-1057	385	10	and	and	CCONJ
ajeer-1057	385	11	firm	firm	ADJ
ajeer-1057	385	12	characteristics	characteristic	NOUN
ajeer-1057	385	13	in	in	ADP
ajeer-1057	385	14	spain	spain	PROPN
ajeer-1057	385	15	.	.	PUNCT
ajeer-1057	386	1	accounting	accounting	NOUN
ajeer-1057	386	2	and	and	CCONJ
ajeer-1057	386	3	business	business	NOUN
ajeer-1057	386	4	research	research	NOUN
ajeer-1057	386	5	,	,	PUNCT
ajeer-1057	386	6	25(97	25(97	NUM
ajeer-1057	386	7	):	):	PUNCT
ajeer-1057	386	8	41-53.available	41-53.available	ADJ
ajeer-1057	386	9	at	at	ADP
ajeer-1057	386	10	:	:	PUNCT
ajeer-1057	386	11	https://doi.org/10.1080/00014788.1994.9729927	https://doi.org/10.1080/00014788.1994.9729927	PROPN
ajeer-1057	386	12	.	.	PUNCT
ajeer-1057	387	1	zijl	zijl	PROPN
ajeer-1057	387	2	,	,	PUNCT
ajeer-1057	387	3	v.w	v.w	PROPN
ajeer-1057	387	4	.	.	PROPN
ajeer-1057	387	5	,	,	PUNCT
ajeer-1057	387	6	c.	c.	PROPN
ajeer-1057	387	7	wöstmann	wöstmann	PROPN
ajeer-1057	387	8	and	and	CCONJ
ajeer-1057	387	9	w.	w.	PROPN
ajeer-1057	387	10	maroun	maroun	PROPN
ajeer-1057	387	11	,	,	PUNCT
ajeer-1057	387	12	2017	2017	NUM
ajeer-1057	387	13	.	.	PUNCT
ajeer-1057	388	1	strategy	strategy	NOUN
ajeer-1057	388	2	disclosures	disclosure	NOUN
ajeer-1057	388	3	by	by	ADP
ajeer-1057	388	4	listed	list	VERB
ajeer-1057	388	5	financial	financial	ADJ
ajeer-1057	388	6	services	service	NOUN
ajeer-1057	388	7	companies	company	NOUN
ajeer-1057	388	8	:	:	PUNCT
ajeer-1057	388	9	signalling	signal	VERB
ajeer-1057	388	10	theory	theory	NOUN
ajeer-1057	388	11	,	,	PUNCT
ajeer-1057	388	12	legitimacy	legitimacy	NOUN
ajeer-1057	388	13	theory	theory	NOUN
ajeer-1057	388	14	and	and	CCONJ
ajeer-1057	388	15	south	south	ADJ
ajeer-1057	388	16	african	african	ADJ
ajeer-1057	388	17	integrated	integrate	VERB
ajeer-1057	388	18	reporting	reporting	NOUN
ajeer-1057	388	19	practices	practice	NOUN
ajeer-1057	388	20	.	.	PUNCT
ajeer-1057	389	1	south	south	ADJ
ajeer-1057	389	2	african	african	ADJ
ajeer-1057	389	3	journal	journal	PROPN
ajeer-1057	389	4	of	of	ADP
ajeer-1057	389	5	business	business	NOUN
ajeer-1057	389	6	management	management	NOUN
ajeer-1057	389	7	,	,	PUNCT
ajeer-1057	389	8	48(3	48(3	NOUN
ajeer-1057	389	9	):	):	PUNCT
ajeer-1057	389	10	73-85.available	73-85.available	NUM
ajeer-1057	389	11	at	at	ADP
ajeer-1057	389	12	:	:	PUNCT
ajeer-1057	389	13	https://doi.org/10.4102/sajbm.v48i3.37	https://doi.org/10.4102/sajbm.v48i3.37	PROPN
ajeer-1057	389	14	.	.	PUNCT
ajeer-1057	390	1	asian	asian	ADJ
ajeer-1057	390	2	online	online	PROPN
ajeer-1057	390	3	journal	journal	PROPN
ajeer-1057	390	4	publishing	publishing	NOUN
ajeer-1057	390	5	group	group	NOUN
ajeer-1057	390	6	is	be	AUX
ajeer-1057	390	7	not	not	PART
ajeer-1057	390	8	responsible	responsible	ADJ
ajeer-1057	390	9	or	or	CCONJ
ajeer-1057	390	10	answerable	answerable	ADJ
ajeer-1057	390	11	for	for	ADP
ajeer-1057	390	12	any	any	DET
ajeer-1057	390	13	loss	loss	NOUN
ajeer-1057	390	14	,	,	PUNCT
ajeer-1057	390	15	damage	damage	NOUN
ajeer-1057	390	16	or	or	CCONJ
ajeer-1057	390	17	liability	liability	NOUN
ajeer-1057	390	18	,	,	PUNCT
ajeer-1057	390	19	etc	etc	X
ajeer-1057	390	20	.	.	X
ajeer-1057	390	21	caused	cause	VERB
ajeer-1057	390	22	in	in	ADP
ajeer-1057	390	23	relation	relation	NOUN
ajeer-1057	390	24	to	to	PART
ajeer-1057	390	25	/	/	PUNCT
ajeer-1057	390	26	arising	arise	VERB
ajeer-1057	390	27	out	out	ADP
ajeer-1057	390	28	of	of	ADP
ajeer-1057	390	29	the	the	DET
ajeer-1057	390	30	use	use	NOUN
ajeer-1057	390	31	of	of	ADP
ajeer-1057	390	32	the	the	DET
ajeer-1057	390	33	content	content	NOUN
ajeer-1057	390	34	.	.	PUNCT
ajeer-1057	391	1	any	any	DET
ajeer-1057	391	2	queries	query	NOUN
ajeer-1057	391	3	should	should	AUX
ajeer-1057	391	4	be	be	AUX
ajeer-1057	391	5	directed	direct	VERB
ajeer-1057	391	6	to	to	ADP
ajeer-1057	391	7	the	the	DET
ajeer-1057	391	8	corresponding	corresponding	ADJ
ajeer-1057	391	9	author	author	NOUN
ajeer-1057	391	10	of	of	ADP
ajeer-1057	391	11	the	the	DET
ajeer-1057	391	12	article	article	NOUN
ajeer-1057	391	13	.	.	PUNCT