id	sid	tid	token	lemma	pos
ajfa-10074	1	1	microsoft	microsoft	PROPN
ajfa-10074	1	2	word	word	NOUN
ajfa-10074	1	3	10074	10074	NUM
ajfa-10074	1	4	-	-	SYM
ajfa-10074	1	5	37042	37042	NUM
ajfa-10074	1	6	-	-	PUNCT
ajfa-10074	1	7	1	1	NUM
ajfa-10074	1	8	-	-	PUNCT
ajfa-10074	1	9	sm	sm	NOUN
ajfa-10074	1	10	-	-	PUNCT
ajfa-10074	1	11	writer2	writer2	VERB
ajfa-10074	1	12	-	-	ADJ
ajfa-10074	1	13	new	new	ADJ
ajfa-10074	1	14	asian	asian	ADJ
ajfa-10074	1	15	journal	journal	NOUN
ajfa-10074	1	16	of	of	ADP
ajfa-10074	1	17	finance	finance	PROPN
ajfa-10074	1	18	&	&	CCONJ
ajfa-10074	1	19	accounting	accounting	PROPN
ajfa-10074	1	20	issn	issn	PROPN
ajfa-10074	1	21	1946	1946	NUM
ajfa-10074	1	22	-	-	PUNCT
ajfa-10074	1	23	052x	052x	PROPN
ajfa-10074	1	24	2017	2017	NUM
ajfa-10074	1	25	,	,	PUNCT
ajfa-10074	1	26	vol	vol	NOUN
ajfa-10074	1	27	.	.	NOUN
ajfa-10074	1	28	9	9	NUM
ajfa-10074	1	29	,	,	PUNCT
ajfa-10074	1	30	no	no	INTJ
ajfa-10074	1	31	.	.	NOUN
ajfa-10074	1	32	1	1	NUM
ajfa-10074	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	1	34	429	429	NUM
ajfa-10074	1	35	audit	audit	NOUN
ajfa-10074	1	36	firm	firm	ADJ
ajfa-10074	1	37	size	size	NOUN
ajfa-10074	1	38	,	,	PUNCT
ajfa-10074	1	39	audit	audit	NOUN
ajfa-10074	1	40	fee	fee	NOUN
ajfa-10074	1	41	,	,	PUNCT
ajfa-10074	1	42	audit	audit	NOUN
ajfa-10074	1	43	reputation	reputation	NOUN
ajfa-10074	1	44	and	and	CCONJ
ajfa-10074	1	45	audit	audit	NOUN
ajfa-10074	1	46	quality	quality	NOUN
ajfa-10074	1	47	:	:	PUNCT
ajfa-10074	1	48	the	the	DET
ajfa-10074	1	49	case	case	NOUN
ajfa-10074	1	50	of	of	ADP
ajfa-10074	1	51	listed	list	VERB
ajfa-10074	1	52	companies	company	NOUN
ajfa-10074	1	53	in	in	ADP
ajfa-10074	1	54	vietnam	vietnam	PROPN
ajfa-10074	1	55	ngoc	ngoc	PROPN
ajfa-10074	1	56	kim	kim	PROPN
ajfa-10074	1	57	pham	pham	PROPN
ajfa-10074	1	58	,	,	PUNCT
ajfa-10074	1	59	hung	hung	PROPN
ajfa-10074	1	60	nguyen	nguyen	PROPN
ajfa-10074	1	61	duong	duong	PROPN
ajfa-10074	1	62	,	,	PUNCT
ajfa-10074	1	63	&	&	CCONJ
ajfa-10074	1	64	tin	tin	PROPN
ajfa-10074	1	65	pham	pham	PROPN
ajfa-10074	1	66	quang	quang	PROPN
ajfa-10074	1	67	university	university	PROPN
ajfa-10074	1	68	of	of	ADP
ajfa-10074	1	69	economics	economic	NOUN
ajfa-10074	1	70	,	,	PUNCT
ajfa-10074	1	71	danang	danang	PROPN
ajfa-10074	1	72	university	university	PROPN
ajfa-10074	1	73	nga	nga	PROPN
ajfa-10074	1	74	ho	ho	PROPN
ajfa-10074	1	75	thi	thi	VERB
ajfa-10074	1	76	thuy	thuy	PROPN
ajfa-10074	1	77	hue	hue	PROPN
ajfa-10074	1	78	university	university	PROPN
ajfa-10074	1	79	college	college	NOUN
ajfa-10074	1	80	of	of	ADP
ajfa-10074	1	81	economics	economic	NOUN
ajfa-10074	1	82	,	,	PUNCT
ajfa-10074	1	83	vietnam	vietnam	PROPN
ajfa-10074	1	84	received	receive	VERB
ajfa-10074	1	85	:	:	PUNCT
ajfa-10074	2	1	sep	sep	PROPN
ajfa-10074	2	2	.	.	PROPN
ajfa-10074	2	3	26	26	NUM
ajfa-10074	2	4	,	,	PUNCT
ajfa-10074	2	5	2016	2016	NUM
ajfa-10074	2	6	accepted	accept	VERB
ajfa-10074	2	7	:	:	PUNCT
ajfa-10074	2	8	june	june	PROPN
ajfa-10074	2	9	29	29	NUM
ajfa-10074	2	10	,	,	PUNCT
ajfa-10074	2	11	2017	2017	NUM
ajfa-10074	2	12	published	publish	VERB
ajfa-10074	2	13	:	:	PUNCT
ajfa-10074	2	14	june	june	PROPN
ajfa-10074	2	15	29	29	NUM
ajfa-10074	2	16	,	,	PUNCT
ajfa-10074	2	17	2017	2017	NUM
ajfa-10074	2	18	doi:10.5296	doi:10.5296	NOUN
ajfa-10074	2	19	/	/	SYM
ajfa-10074	2	20	ajfa.v9i1.10074	ajfa.v9i1.10074	PROPN
ajfa-10074	2	21	url	url	PROPN
ajfa-10074	2	22	:	:	PUNCT
ajfa-10074	2	23	http://dx.doi.org/10.5296/ajfa.v9i1.10074	http://dx.doi.org/10.5296/ajfa.v9i1.10074	X
ajfa-10074	2	24	abstract	abstract	ADJ
ajfa-10074	2	25	audit	audit	NOUN
ajfa-10074	2	26	quality	quality	NOUN
ajfa-10074	2	27	is	be	AUX
ajfa-10074	2	28	considered	consider	VERB
ajfa-10074	2	29	as	as	ADP
ajfa-10074	2	30	an	an	DET
ajfa-10074	2	31	essential	essential	ADJ
ajfa-10074	2	32	factor	factor	NOUN
ajfa-10074	2	33	affecting	affect	VERB
ajfa-10074	2	34	the	the	DET
ajfa-10074	2	35	reliability	reliability	NOUN
ajfa-10074	2	36	of	of	ADP
ajfa-10074	2	37	financial	financial	ADJ
ajfa-10074	2	38	information	information	NOUN
ajfa-10074	2	39	.	.	PUNCT
ajfa-10074	3	1	the	the	DET
ajfa-10074	3	2	aim	aim	NOUN
ajfa-10074	3	3	of	of	ADP
ajfa-10074	3	4	this	this	DET
ajfa-10074	3	5	study	study	NOUN
ajfa-10074	3	6	is	be	AUX
ajfa-10074	3	7	to	to	PART
ajfa-10074	3	8	assess	assess	VERB
ajfa-10074	3	9	the	the	DET
ajfa-10074	3	10	effects	effect	NOUN
ajfa-10074	3	11	of	of	ADP
ajfa-10074	3	12	audit	audit	NOUN
ajfa-10074	3	13	firm	firm	ADJ
ajfa-10074	3	14	characteristics	characteristic	NOUN
ajfa-10074	3	15	,	,	PUNCT
ajfa-10074	3	16	including	include	VERB
ajfa-10074	3	17	audit	audit	NOUN
ajfa-10074	3	18	reputation	reputation	NOUN
ajfa-10074	3	19	,	,	PUNCT
ajfa-10074	3	20	audit	audit	NOUN
ajfa-10074	3	21	fees	fee	NOUN
ajfa-10074	3	22	and	and	CCONJ
ajfa-10074	3	23	audit	audit	NOUN
ajfa-10074	3	24	firm	firm	ADJ
ajfa-10074	3	25	size	size	NOUN
ajfa-10074	3	26	,	,	PUNCT
ajfa-10074	3	27	on	on	ADP
ajfa-10074	3	28	audit	audit	NOUN
ajfa-10074	3	29	quality	quality	NOUN
ajfa-10074	3	30	.	.	PUNCT
ajfa-10074	4	1	a	a	DET
ajfa-10074	4	2	sample	sample	NOUN
ajfa-10074	4	3	of	of	ADP
ajfa-10074	4	4	192	192	NUM
ajfa-10074	4	5	companies	company	NOUN
ajfa-10074	4	6	listed	list	VERB
ajfa-10074	4	7	on	on	ADP
ajfa-10074	4	8	hanoi	hanoi	PROPN
ajfa-10074	4	9	and	and	CCONJ
ajfa-10074	4	10	ho	ho	PROPN
ajfa-10074	4	11	chi	chi	PROPN
ajfa-10074	4	12	minh	minh	PROPN
ajfa-10074	4	13	stock	stock	NOUN
ajfa-10074	4	14	exchange	exchange	NOUN
ajfa-10074	4	15	for	for	ADP
ajfa-10074	4	16	the	the	DET
ajfa-10074	4	17	period	period	NOUN
ajfa-10074	4	18	of	of	ADP
ajfa-10074	4	19	2006	2006	NUM
ajfa-10074	4	20	-	-	SYM
ajfa-10074	4	21	2014	2014	NUM
ajfa-10074	4	22	was	be	AUX
ajfa-10074	4	23	selected	select	VERB
ajfa-10074	4	24	.	.	PUNCT
ajfa-10074	5	1	multiple	multiple	ADJ
ajfa-10074	5	2	regression	regression	NOUN
ajfa-10074	5	3	was	be	AUX
ajfa-10074	5	4	used	use	VERB
ajfa-10074	5	5	to	to	PART
ajfa-10074	5	6	analyze	analyze	VERB
ajfa-10074	5	7	the	the	DET
ajfa-10074	5	8	data	datum	NOUN
ajfa-10074	5	9	.	.	PUNCT
ajfa-10074	6	1	the	the	DET
ajfa-10074	6	2	findings	finding	NOUN
ajfa-10074	6	3	show	show	VERB
ajfa-10074	6	4	that	that	SCONJ
ajfa-10074	6	5	big	big	ADJ
ajfa-10074	6	6	4	4	NUM
ajfa-10074	6	7	auditors	auditor	NOUN
ajfa-10074	6	8	in	in	ADP
ajfa-10074	6	9	vietnam	vietnam	PROPN
ajfa-10074	6	10	provide	provide	VERB
ajfa-10074	6	11	high	high	ADJ
ajfa-10074	6	12	audit	audit	NOUN
ajfa-10074	6	13	quality	quality	NOUN
ajfa-10074	6	14	than	than	ADP
ajfa-10074	6	15	non	non	ADJ
ajfa-10074	6	16	-	-	ADJ
ajfa-10074	6	17	big	big	ADJ
ajfa-10074	6	18	4	4	NUM
ajfa-10074	6	19	auditors	auditor	NOUN
ajfa-10074	6	20	.	.	PUNCT
ajfa-10074	7	1	interestingly	interestingly	ADV
ajfa-10074	7	2	,	,	PUNCT
ajfa-10074	7	3	in	in	ADP
ajfa-10074	7	4	vietnam	vietnam	PROPN
ajfa-10074	7	5	context	context	NOUN
ajfa-10074	7	6	,	,	PUNCT
ajfa-10074	7	7	except	except	SCONJ
ajfa-10074	7	8	for	for	ADP
ajfa-10074	7	9	the	the	DET
ajfa-10074	7	10	audit	audit	NOUN
ajfa-10074	7	11	firms	firm	NOUN
ajfa-10074	7	12	in	in	ADP
ajfa-10074	7	13	the	the	DET
ajfa-10074	7	14	big	big	ADJ
ajfa-10074	7	15	4	4	NUM
ajfa-10074	7	16	group	group	NOUN
ajfa-10074	7	17	,	,	PUNCT
ajfa-10074	7	18	the	the	DET
ajfa-10074	7	19	findings	finding	NOUN
ajfa-10074	7	20	suggest	suggest	VERB
ajfa-10074	7	21	that	that	SCONJ
ajfa-10074	7	22	smaller	small	ADJ
ajfa-10074	7	23	audit	audit	NOUN
ajfa-10074	7	24	firms	firm	NOUN
ajfa-10074	7	25	provide	provide	VERB
ajfa-10074	7	26	better	well	ADJ
ajfa-10074	7	27	audit	audit	NOUN
ajfa-10074	7	28	quality	quality	NOUN
ajfa-10074	7	29	.	.	PUNCT
ajfa-10074	8	1	additionally	additionally	ADV
ajfa-10074	8	2	,	,	PUNCT
ajfa-10074	8	3	the	the	DET
ajfa-10074	8	4	results	result	NOUN
ajfa-10074	8	5	reveal	reveal	VERB
ajfa-10074	8	6	that	that	SCONJ
ajfa-10074	8	7	the	the	DET
ajfa-10074	8	8	more	more	ADJ
ajfa-10074	8	9	audit	audit	NOUN
ajfa-10074	8	10	fees	fee	NOUN
ajfa-10074	8	11	the	the	DET
ajfa-10074	8	12	auditors	auditor	NOUN
ajfa-10074	8	13	receive	receive	VERB
ajfa-10074	8	14	,	,	PUNCT
ajfa-10074	8	15	the	the	DET
ajfa-10074	8	16	lower	low	ADJ
ajfa-10074	8	17	audit	audit	NOUN
ajfa-10074	8	18	quality	quality	NOUN
ajfa-10074	8	19	they	they	PRON
ajfa-10074	8	20	provide	provide	VERB
ajfa-10074	8	21	.	.	PUNCT
ajfa-10074	9	1	the	the	DET
ajfa-10074	9	2	critical	critical	ADJ
ajfa-10074	9	3	role	role	NOUN
ajfa-10074	9	4	of	of	ADP
ajfa-10074	9	5	audit	audit	NOUN
ajfa-10074	9	6	quality	quality	NOUN
ajfa-10074	9	7	has	have	AUX
ajfa-10074	9	8	attracted	attract	VERB
ajfa-10074	9	9	significantly	significantly	ADV
ajfa-10074	9	10	scholarly	scholarly	ADJ
ajfa-10074	9	11	attention	attention	NOUN
ajfa-10074	9	12	,	,	PUNCT
ajfa-10074	9	13	however	however	ADV
ajfa-10074	9	14	,	,	PUNCT
ajfa-10074	9	15	prior	prior	ADJ
ajfa-10074	9	16	studies	study	NOUN
ajfa-10074	9	17	have	have	AUX
ajfa-10074	9	18	mainly	mainly	ADV
ajfa-10074	9	19	focused	focus	VERB
ajfa-10074	9	20	on	on	ADP
ajfa-10074	9	21	firms	firm	NOUN
ajfa-10074	9	22	in	in	ADP
ajfa-10074	9	23	developed	develop	VERB
ajfa-10074	9	24	countries	country	NOUN
ajfa-10074	9	25	.	.	PUNCT
ajfa-10074	10	1	little	little	ADJ
ajfa-10074	10	2	is	be	AUX
ajfa-10074	10	3	known	know	VERB
ajfa-10074	10	4	about	about	ADP
ajfa-10074	10	5	audit	audit	NOUN
ajfa-10074	10	6	quality	quality	NOUN
ajfa-10074	10	7	in	in	ADP
ajfa-10074	10	8	an	an	DET
ajfa-10074	10	9	emerging	emerge	VERB
ajfa-10074	10	10	economy	economy	NOUN
ajfa-10074	10	11	context	context	NOUN
ajfa-10074	10	12	such	such	ADJ
ajfa-10074	10	13	as	as	ADP
ajfa-10074	10	14	vietnam	vietnam	PROPN
ajfa-10074	10	15	.	.	PUNCT
ajfa-10074	11	1	this	this	DET
ajfa-10074	11	2	study	study	NOUN
ajfa-10074	11	3	adds	add	VERB
ajfa-10074	11	4	to	to	ADP
ajfa-10074	11	5	the	the	DET
ajfa-10074	11	6	limited	limited	ADJ
ajfa-10074	11	7	number	number	NOUN
ajfa-10074	11	8	of	of	ADP
ajfa-10074	11	9	studies	study	NOUN
ajfa-10074	11	10	on	on	ADP
ajfa-10074	11	11	audit	audit	NOUN
ajfa-10074	11	12	quality	quality	NOUN
ajfa-10074	11	13	of	of	ADP
ajfa-10074	11	14	listed	list	VERB
ajfa-10074	11	15	companies	company	NOUN
ajfa-10074	11	16	in	in	ADP
ajfa-10074	11	17	emerging	emerge	VERB
ajfa-10074	11	18	economies	economy	NOUN
ajfa-10074	11	19	.	.	PUNCT
ajfa-10074	12	1	keywords	keyword	NOUN
ajfa-10074	12	2	:	:	PUNCT
ajfa-10074	12	3	audit	audit	NOUN
ajfa-10074	12	4	quality	quality	NOUN
ajfa-10074	12	5	,	,	PUNCT
ajfa-10074	12	6	audit	audit	NOUN
ajfa-10074	12	7	reputation	reputation	NOUN
ajfa-10074	12	8	,	,	PUNCT
ajfa-10074	12	9	audit	audit	NOUN
ajfa-10074	12	10	firm	firm	ADJ
ajfa-10074	12	11	size	size	NOUN
ajfa-10074	12	12	,	,	PUNCT
ajfa-10074	12	13	audit	audit	NOUN
ajfa-10074	12	14	fees	fee	NOUN
ajfa-10074	12	15	,	,	PUNCT
ajfa-10074	12	16	proxies	proxy	NOUN
ajfa-10074	12	17	of	of	ADP
ajfa-10074	12	18	audit	audit	NOUN
ajfa-10074	12	19	quality	quality	NOUN
ajfa-10074	12	20	.	.	PUNCT
ajfa-10074	13	1	asian	asian	ADJ
ajfa-10074	13	2	journal	journal	PROPN
ajfa-10074	13	3	of	of	ADP
ajfa-10074	13	4	finance	finance	PROPN
ajfa-10074	13	5	&	&	CCONJ
ajfa-10074	13	6	accounting	accounting	PROPN
ajfa-10074	13	7	issn	issn	PROPN
ajfa-10074	13	8	1946	1946	NUM
ajfa-10074	13	9	-	-	PUNCT
ajfa-10074	13	10	052x	052x	PROPN
ajfa-10074	13	11	2017	2017	NUM
ajfa-10074	13	12	,	,	PUNCT
ajfa-10074	13	13	vol	vol	NOUN
ajfa-10074	13	14	.	.	NOUN
ajfa-10074	13	15	9	9	NUM
ajfa-10074	13	16	,	,	PUNCT
ajfa-10074	13	17	no	no	INTJ
ajfa-10074	13	18	.	.	NOUN
ajfa-10074	13	19	1	1	NUM
ajfa-10074	13	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	13	21	430	430	NUM
ajfa-10074	13	22	1	1	NUM
ajfa-10074	13	23	.	.	PUNCT
ajfa-10074	14	1	introduction	introduction	NOUN
ajfa-10074	14	2	the	the	DET
ajfa-10074	14	3	agency	agency	NOUN
ajfa-10074	14	4	conflicts	conflict	NOUN
ajfa-10074	14	5	between	between	ADP
ajfa-10074	14	6	managers	manager	NOUN
ajfa-10074	14	7	and	and	CCONJ
ajfa-10074	14	8	principals	principal	NOUN
ajfa-10074	14	9	(	(	PUNCT
ajfa-10074	14	10	e.g.	e.g.	ADV
ajfa-10074	14	11	shareholders	shareholder	NOUN
ajfa-10074	14	12	and	and	CCONJ
ajfa-10074	14	13	creditors	creditor	NOUN
ajfa-10074	14	14	)	)	PUNCT
ajfa-10074	14	15	may	may	AUX
ajfa-10074	14	16	affect	affect	VERB
ajfa-10074	14	17	the	the	DET
ajfa-10074	14	18	quality	quality	NOUN
ajfa-10074	14	19	of	of	ADP
ajfa-10074	14	20	reported	report	VERB
ajfa-10074	14	21	information	information	NOUN
ajfa-10074	14	22	.	.	PUNCT
ajfa-10074	15	1	managers	manager	NOUN
ajfa-10074	15	2	may	may	AUX
ajfa-10074	15	3	provide	provide	VERB
ajfa-10074	15	4	financial	financial	ADJ
ajfa-10074	15	5	information	information	NOUN
ajfa-10074	15	6	dishonestly	dishonestly	ADV
ajfa-10074	15	7	to	to	PART
ajfa-10074	15	8	protect	protect	VERB
ajfa-10074	15	9	their	their	PRON
ajfa-10074	15	10	own	own	ADJ
ajfa-10074	15	11	interests	interest	NOUN
ajfa-10074	15	12	while	while	SCONJ
ajfa-10074	15	13	the	the	DET
ajfa-10074	15	14	principals	principal	NOUN
ajfa-10074	15	15	can	can	AUX
ajfa-10074	15	16	not	not	PART
ajfa-10074	15	17	directly	directly	ADV
ajfa-10074	15	18	observe	observe	VERB
ajfa-10074	15	19	managers	manager	NOUN
ajfa-10074	15	20	’	'	PUNCT
ajfa-10074	15	21	behavior	behavior	NOUN
ajfa-10074	15	22	(	(	PUNCT
ajfa-10074	15	23	ramadan	ramadan	PROPN
ajfa-10074	15	24	,	,	PUNCT
ajfa-10074	15	25	2015	2015	NUM
ajfa-10074	15	26	;	;	PUNCT
ajfa-10074	15	27	williams	williams	PROPN
ajfa-10074	15	28	,	,	PUNCT
ajfa-10074	15	29	1988	1988	NUM
ajfa-10074	15	30	)	)	PUNCT
ajfa-10074	15	31	.	.	PUNCT
ajfa-10074	16	1	external	external	ADJ
ajfa-10074	16	2	audits	audits	NOUN
ajfa-10074	16	3	help	help	VERB
ajfa-10074	16	4	to	to	PART
ajfa-10074	16	5	reduce	reduce	VERB
ajfa-10074	16	6	information	information	NOUN
ajfa-10074	16	7	asymmetries	asymmetry	NOUN
ajfa-10074	16	8	between	between	ADP
ajfa-10074	16	9	managers	manager	NOUN
ajfa-10074	16	10	and	and	CCONJ
ajfa-10074	16	11	principals	principal	NOUN
ajfa-10074	16	12	by	by	ADP
ajfa-10074	16	13	lending	lend	VERB
ajfa-10074	16	14	credibility	credibility	NOUN
ajfa-10074	16	15	to	to	ADP
ajfa-10074	16	16	financial	financial	ADJ
ajfa-10074	16	17	statements	statement	NOUN
ajfa-10074	16	18	(	(	PUNCT
ajfa-10074	16	19	almomani	almomani	NOUN
ajfa-10074	16	20	,	,	PUNCT
ajfa-10074	16	21	2015	2015	NUM
ajfa-10074	16	22	;	;	PUNCT
ajfa-10074	16	23	carey	carey	PROPN
ajfa-10074	16	24	,	,	PUNCT
ajfa-10074	16	25	2008	2008	NUM
ajfa-10074	16	26	)	)	PUNCT
ajfa-10074	16	27	.	.	PUNCT
ajfa-10074	17	1	thus	thus	ADV
ajfa-10074	17	2	,	,	PUNCT
ajfa-10074	17	3	audit	audit	NOUN
ajfa-10074	17	4	quality	quality	NOUN
ajfa-10074	17	5	needs	need	VERB
ajfa-10074	17	6	to	to	PART
ajfa-10074	17	7	be	be	AUX
ajfa-10074	17	8	high	high	ADJ
ajfa-10074	17	9	to	to	PART
ajfa-10074	17	10	ensure	ensure	VERB
ajfa-10074	17	11	their	their	PRON
ajfa-10074	17	12	client	client	NOUN
ajfa-10074	17	13	firms	firm	NOUN
ajfa-10074	17	14	to	to	PART
ajfa-10074	17	15	disclose	disclose	VERB
ajfa-10074	17	16	better	well	ADJ
ajfa-10074	17	17	quality	quality	NOUN
ajfa-10074	17	18	of	of	ADP
ajfa-10074	17	19	information	information	NOUN
ajfa-10074	17	20	in	in	ADP
ajfa-10074	17	21	a	a	DET
ajfa-10074	17	22	timelier	timely	ADJ
ajfa-10074	17	23	manner	manner	NOUN
ajfa-10074	17	24	to	to	PART
ajfa-10074	17	25	protect	protect	VERB
ajfa-10074	17	26	principals	principal	NOUN
ajfa-10074	17	27	.	.	PUNCT
ajfa-10074	18	1	the	the	DET
ajfa-10074	18	2	critical	critical	ADJ
ajfa-10074	18	3	role	role	NOUN
ajfa-10074	18	4	of	of	ADP
ajfa-10074	18	5	audit	audit	NOUN
ajfa-10074	18	6	quality	quality	NOUN
ajfa-10074	18	7	has	have	AUX
ajfa-10074	18	8	attracted	attract	VERB
ajfa-10074	18	9	significantly	significantly	ADV
ajfa-10074	18	10	scholarly	scholarly	ADJ
ajfa-10074	18	11	attention	attention	NOUN
ajfa-10074	18	12	.	.	PUNCT
ajfa-10074	19	1	however	however	ADV
ajfa-10074	19	2	,	,	PUNCT
ajfa-10074	19	3	prior	prior	ADJ
ajfa-10074	19	4	studies	study	NOUN
ajfa-10074	19	5	have	have	AUX
ajfa-10074	19	6	mainly	mainly	ADV
ajfa-10074	19	7	focused	focus	VERB
ajfa-10074	19	8	on	on	ADP
ajfa-10074	19	9	firms	firm	NOUN
ajfa-10074	19	10	in	in	ADP
ajfa-10074	19	11	developed	develop	VERB
ajfa-10074	19	12	countries	country	NOUN
ajfa-10074	19	13	(	(	PUNCT
ajfa-10074	19	14	beisland	beisland	PROPN
ajfa-10074	19	15	et	et	PROPN
ajfa-10074	19	16	al	al	PROPN
ajfa-10074	19	17	.	.	PROPN
ajfa-10074	19	18	,	,	PUNCT
ajfa-10074	19	19	2015	2015	NUM
ajfa-10074	19	20	)	)	PUNCT
ajfa-10074	19	21	.	.	PUNCT
ajfa-10074	20	1	this	this	PRON
ajfa-10074	20	2	is	be	AUX
ajfa-10074	20	3	the	the	DET
ajfa-10074	20	4	first	first	ADJ
ajfa-10074	20	5	study	study	NOUN
ajfa-10074	20	6	to	to	PART
ajfa-10074	20	7	examine	examine	VERB
ajfa-10074	20	8	the	the	DET
ajfa-10074	20	9	relationship	relationship	NOUN
ajfa-10074	20	10	between	between	ADP
ajfa-10074	20	11	audit	audit	NOUN
ajfa-10074	20	12	firm	firm	ADJ
ajfa-10074	20	13	characteristics	characteristic	NOUN
ajfa-10074	20	14	and	and	CCONJ
ajfa-10074	20	15	audit	audit	NOUN
ajfa-10074	20	16	quality	quality	NOUN
ajfa-10074	20	17	from	from	ADP
ajfa-10074	20	18	firms	firm	NOUN
ajfa-10074	20	19	operating	operate	VERB
ajfa-10074	20	20	in	in	ADP
ajfa-10074	20	21	a	a	DET
ajfa-10074	20	22	an	an	DET
ajfa-10074	20	23	emerging	emerge	VERB
ajfa-10074	20	24	economy	economy	NOUN
ajfa-10074	20	25	–	–	PUNCT
ajfa-10074	20	26	vietnam	vietnam	NOUN
ajfa-10074	20	27	.	.	PUNCT
ajfa-10074	21	1	emerging	emerge	VERB
ajfa-10074	21	2	economies	economy	NOUN
ajfa-10074	21	3	,	,	PUNCT
ajfa-10074	21	4	especially	especially	ADV
ajfa-10074	21	5	vietnam	vietnam	PROPN
ajfa-10074	21	6	,	,	PUNCT
ajfa-10074	21	7	still	still	ADV
ajfa-10074	21	8	exists	exist	VERB
ajfa-10074	21	9	a	a	DET
ajfa-10074	21	10	big	big	ADJ
ajfa-10074	21	11	gap	gap	NOUN
ajfa-10074	21	12	between	between	ADP
ajfa-10074	21	13	entities	entity	NOUN
ajfa-10074	21	14	and	and	CCONJ
ajfa-10074	21	15	their	their	PRON
ajfa-10074	21	16	providers	provider	NOUN
ajfa-10074	21	17	of	of	ADP
ajfa-10074	21	18	capital	capital	NOUN
ajfa-10074	21	19	because	because	SCONJ
ajfa-10074	21	20	their	their	PRON
ajfa-10074	21	21	corporate	corporate	ADJ
ajfa-10074	21	22	-	-	PUNCT
ajfa-10074	21	23	governance	governance	NOUN
ajfa-10074	21	24	mechanisms	mechanism	NOUN
ajfa-10074	21	25	are	be	AUX
ajfa-10074	21	26	still	still	ADV
ajfa-10074	21	27	evolving	evolve	VERB
ajfa-10074	21	28	(	(	PUNCT
ajfa-10074	21	29	mamun	mamun	PROPN
ajfa-10074	21	30	and	and	CCONJ
ajfa-10074	21	31	badir	badir	ADJ
ajfa-10074	21	32	,	,	PUNCT
ajfa-10074	21	33	2014	2014	NUM
ajfa-10074	21	34	)	)	PUNCT
ajfa-10074	21	35	.	.	PUNCT
ajfa-10074	22	1	it	it	PRON
ajfa-10074	22	2	is	be	AUX
ajfa-10074	22	3	also	also	ADV
ajfa-10074	22	4	because	because	SCONJ
ajfa-10074	22	5	the	the	DET
ajfa-10074	22	6	legal	legal	ADJ
ajfa-10074	22	7	systems	system	NOUN
ajfa-10074	22	8	in	in	ADP
ajfa-10074	22	9	emerging	emerge	VERB
ajfa-10074	22	10	economies	economy	NOUN
ajfa-10074	22	11	are	be	AUX
ajfa-10074	22	12	not	not	PART
ajfa-10074	22	13	sufficient	sufficient	ADJ
ajfa-10074	22	14	enough	enough	ADV
ajfa-10074	22	15	to	to	PART
ajfa-10074	22	16	protect	protect	VERB
ajfa-10074	22	17	investors	investor	NOUN
ajfa-10074	22	18	’	’	PART
ajfa-10074	22	19	rights	right	NOUN
ajfa-10074	22	20	as	as	ADP
ajfa-10074	22	21	such	such	ADJ
ajfa-10074	22	22	in	in	ADP
ajfa-10074	22	23	developed	developed	ADJ
ajfa-10074	22	24	countries	country	NOUN
ajfa-10074	22	25	(	(	PUNCT
ajfa-10074	22	26	pham	pham	PROPN
ajfa-10074	22	27	and	and	CCONJ
ajfa-10074	22	28	hoang	hoang	PROPN
ajfa-10074	22	29	,	,	PUNCT
ajfa-10074	22	30	2015	2015	NUM
ajfa-10074	22	31	)	)	PUNCT
ajfa-10074	22	32	.	.	PUNCT
ajfa-10074	23	1	recent	recent	ADJ
ajfa-10074	23	2	studies	study	NOUN
ajfa-10074	23	3	(	(	PUNCT
ajfa-10074	23	4	ha	ha	INTJ
ajfa-10074	23	5	,	,	PUNCT
ajfa-10074	23	6	2014	2014	NUM
ajfa-10074	23	7	;	;	PUNCT
ajfa-10074	23	8	pham	pham	PROPN
ajfa-10074	23	9	and	and	CCONJ
ajfa-10074	23	10	hoang	hoang	PROPN
ajfa-10074	23	11	,	,	PUNCT
ajfa-10074	23	12	2015	2015	NUM
ajfa-10074	23	13	)	)	PUNCT
ajfa-10074	23	14	indicated	indicate	VERB
ajfa-10074	23	15	that	that	SCONJ
ajfa-10074	23	16	the	the	DET
ajfa-10074	23	17	findings	finding	NOUN
ajfa-10074	23	18	of	of	ADP
ajfa-10074	23	19	the	the	DET
ajfa-10074	23	20	audit	audit	NOUN
ajfa-10074	23	21	quality	quality	NOUN
ajfa-10074	23	22	in	in	ADP
ajfa-10074	23	23	the	the	DET
ajfa-10074	23	24	developed	develop	VERB
ajfa-10074	23	25	economies	economy	NOUN
ajfa-10074	23	26	may	may	AUX
ajfa-10074	23	27	not	not	PART
ajfa-10074	23	28	necessary	necessary	ADJ
ajfa-10074	23	29	apply	apply	VERB
ajfa-10074	23	30	in	in	ADP
ajfa-10074	23	31	emerging	emerge	VERB
ajfa-10074	23	32	economies	economy	NOUN
ajfa-10074	23	33	.	.	PUNCT
ajfa-10074	24	1	audit	audit	NOUN
ajfa-10074	24	2	quality	quality	NOUN
ajfa-10074	24	3	is	be	AUX
ajfa-10074	24	4	a	a	DET
ajfa-10074	24	5	major	major	ADJ
ajfa-10074	24	6	concern	concern	NOUN
ajfa-10074	24	7	for	for	ADP
ajfa-10074	24	8	young	young	ADJ
ajfa-10074	24	9	independent	independent	ADJ
ajfa-10074	24	10	audit	audit	NOUN
ajfa-10074	24	11	sector	sector	NOUN
ajfa-10074	24	12	in	in	ADP
ajfa-10074	24	13	vietnam	vietnam	PROPN
ajfa-10074	24	14	.	.	PUNCT
ajfa-10074	25	1	independent	independent	ADJ
ajfa-10074	25	2	audit	audit	NOUN
ajfa-10074	25	3	industry	industry	NOUN
ajfa-10074	25	4	in	in	ADP
ajfa-10074	25	5	vietnam	vietnam	PROPN
ajfa-10074	25	6	was	be	AUX
ajfa-10074	25	7	formed	form	VERB
ajfa-10074	25	8	in	in	ADP
ajfa-10074	25	9	1991	1991	NUM
ajfa-10074	25	10	with	with	ADP
ajfa-10074	25	11	only	only	ADV
ajfa-10074	25	12	two	two	NUM
ajfa-10074	25	13	audit	audit	NOUN
ajfa-10074	25	14	firms	firm	NOUN
ajfa-10074	25	15	.	.	PUNCT
ajfa-10074	26	1	this	this	DET
ajfa-10074	26	2	number	number	NOUN
ajfa-10074	26	3	increased	increase	VERB
ajfa-10074	26	4	to	to	ADP
ajfa-10074	26	5	134	134	NUM
ajfa-10074	26	6	firms	firm	NOUN
ajfa-10074	26	7	with	with	ADP
ajfa-10074	26	8	the	the	DET
ajfa-10074	26	9	average	average	ADJ
ajfa-10074	26	10	number	number	NOUN
ajfa-10074	26	11	of	of	ADP
ajfa-10074	26	12	employees	employee	NOUN
ajfa-10074	26	13	being	be	AUX
ajfa-10074	26	14	78	78	NUM
ajfa-10074	26	15	people	people	NOUN
ajfa-10074	26	16	in	in	ADP
ajfa-10074	26	17	2014	2014	NUM
ajfa-10074	26	18	(	(	PUNCT
ajfa-10074	26	19	bùi	bùi	PROPN
ajfa-10074	26	20	văn	văn	PROPN
ajfa-10074	26	21	mai	mai	PROPN
ajfa-10074	26	22	,	,	PUNCT
ajfa-10074	26	23	2014	2014	NUM
ajfa-10074	26	24	)	)	PUNCT
ajfa-10074	26	25	.	.	PUNCT
ajfa-10074	27	1	although	although	SCONJ
ajfa-10074	27	2	the	the	DET
ajfa-10074	27	3	number	number	NOUN
ajfa-10074	27	4	of	of	ADP
ajfa-10074	27	5	independent	independent	ADJ
ajfa-10074	27	6	audit	audit	NOUN
ajfa-10074	27	7	firms	firm	NOUN
ajfa-10074	27	8	in	in	ADP
ajfa-10074	27	9	vietnam	vietnam	PROPN
ajfa-10074	27	10	grew	grow	VERB
ajfa-10074	27	11	rapidly	rapidly	ADV
ajfa-10074	27	12	,	,	PUNCT
ajfa-10074	27	13	they	they	PRON
ajfa-10074	27	14	still	still	ADV
ajfa-10074	27	15	do	do	AUX
ajfa-10074	27	16	not	not	PART
ajfa-10074	27	17	meet	meet	VERB
ajfa-10074	27	18	the	the	DET
ajfa-10074	27	19	demand	demand	NOUN
ajfa-10074	27	20	of	of	ADP
ajfa-10074	27	21	external	external	ADJ
ajfa-10074	27	22	audit	audit	NOUN
ajfa-10074	27	23	services	service	NOUN
ajfa-10074	27	24	of	of	ADP
ajfa-10074	27	25	firms	firm	NOUN
ajfa-10074	27	26	operating	operate	VERB
ajfa-10074	27	27	in	in	ADP
ajfa-10074	27	28	vietnam	vietnam	PROPN
ajfa-10074	27	29	(	(	PUNCT
ajfa-10074	27	30	vu	vu	PROPN
ajfa-10074	27	31	,	,	PUNCT
ajfa-10074	27	32	2010	2010	NUM
ajfa-10074	27	33	)	)	PUNCT
ajfa-10074	27	34	.	.	PUNCT
ajfa-10074	28	1	further	far	ADV
ajfa-10074	28	2	,	,	PUNCT
ajfa-10074	28	3	the	the	DET
ajfa-10074	28	4	collapse	collapse	NOUN
ajfa-10074	28	5	of	of	ADP
ajfa-10074	28	6	a	a	DET
ajfa-10074	28	7	number	number	NOUN
ajfa-10074	28	8	of	of	ADP
ajfa-10074	28	9	public	public	ADJ
ajfa-10074	28	10	companies	company	NOUN
ajfa-10074	28	11	in	in	ADP
ajfa-10074	28	12	vietnam	vietnam	PROPN
ajfa-10074	28	13	,	,	PUNCT
ajfa-10074	28	14	such	such	ADJ
ajfa-10074	28	15	as	as	ADP
ajfa-10074	28	16	bach	bach	NOUN
ajfa-10074	28	17	tuyet	tuyet	ADP
ajfa-10074	28	18	corporation	corporation	PROPN
ajfa-10074	28	19	and	and	CCONJ
ajfa-10074	28	20	far	far	ADV
ajfa-10074	28	21	east	east	NOUN
ajfa-10074	28	22	pharmaceutical	pharmaceutical	NOUN
ajfa-10074	28	23	jsc	jsc	PROPN
ajfa-10074	28	24	raises	raise	VERB
ajfa-10074	28	25	series	series	NOUN
ajfa-10074	28	26	of	of	ADP
ajfa-10074	28	27	problems	problem	NOUN
ajfa-10074	28	28	posed	pose	VERB
ajfa-10074	28	29	for	for	ADP
ajfa-10074	28	30	the	the	DET
ajfa-10074	28	31	fraudulent	fraudulent	ADJ
ajfa-10074	28	32	financial	financial	ADJ
ajfa-10074	28	33	information	information	NOUN
ajfa-10074	28	34	of	of	ADP
ajfa-10074	28	35	these	these	DET
ajfa-10074	28	36	public	public	ADJ
ajfa-10074	28	37	companies	company	NOUN
ajfa-10074	28	38	and	and	CCONJ
ajfa-10074	28	39	the	the	DET
ajfa-10074	28	40	audit	audit	NOUN
ajfa-10074	28	41	quality	quality	NOUN
ajfa-10074	28	42	of	of	ADP
ajfa-10074	28	43	audit	audit	NOUN
ajfa-10074	28	44	firms	firm	NOUN
ajfa-10074	28	45	in	in	ADP
ajfa-10074	28	46	vietnam	vietnam	PROPN
ajfa-10074	28	47	(	(	PUNCT
ajfa-10074	28	48	oxford	oxford	PROPN
ajfa-10074	28	49	analytica	analytica	PROPN
ajfa-10074	28	50	,	,	PUNCT
ajfa-10074	28	51	2008	2008	NUM
ajfa-10074	28	52	)	)	PUNCT
ajfa-10074	28	53	.	.	PUNCT
ajfa-10074	29	1	although	although	SCONJ
ajfa-10074	29	2	audit	audit	NOUN
ajfa-10074	29	3	quality	quality	NOUN
ajfa-10074	29	4	is	be	AUX
ajfa-10074	29	5	very	very	ADV
ajfa-10074	29	6	important	important	ADJ
ajfa-10074	29	7	for	for	ADP
ajfa-10074	29	8	vietnam	vietnam	PROPN
ajfa-10074	29	9	,	,	PUNCT
ajfa-10074	29	10	research	research	NOUN
ajfa-10074	29	11	on	on	ADP
ajfa-10074	29	12	this	this	DET
ajfa-10074	29	13	issue	issue	NOUN
ajfa-10074	29	14	is	be	AUX
ajfa-10074	29	15	still	still	ADV
ajfa-10074	29	16	limited	limited	ADJ
ajfa-10074	29	17	.	.	PUNCT
ajfa-10074	30	1	only	only	ADV
ajfa-10074	30	2	a	a	DET
ajfa-10074	30	3	few	few	ADJ
ajfa-10074	30	4	studies	study	NOUN
ajfa-10074	30	5	(	(	PUNCT
ajfa-10074	30	6	e.g.	e.g.	ADV
ajfa-10074	30	7	pham	pham	PROPN
ajfa-10074	30	8	et	et	PROPN
ajfa-10074	30	9	al	al	PROPN
ajfa-10074	30	10	.	.	PROPN
ajfa-10074	30	11	,	,	PUNCT
ajfa-10074	30	12	2014	2014	NUM
ajfa-10074	30	13	)	)	PUNCT
ajfa-10074	30	14	have	have	AUX
ajfa-10074	30	15	investigated	investigate	VERB
ajfa-10074	30	16	the	the	DET
ajfa-10074	30	17	audit	audit	NOUN
ajfa-10074	30	18	quality	quality	NOUN
ajfa-10074	30	19	of	of	ADP
ajfa-10074	30	20	listed	list	VERB
ajfa-10074	30	21	companies	company	NOUN
ajfa-10074	30	22	in	in	ADP
ajfa-10074	30	23	vietnam	vietnam	PROPN
ajfa-10074	30	24	.	.	PUNCT
ajfa-10074	31	1	pham	pham	PROPN
ajfa-10074	31	2	et	et	PROPN
ajfa-10074	31	3	al	al	PROPN
ajfa-10074	31	4	.	.	PROPN
ajfa-10074	31	5	(	(	PUNCT
ajfa-10074	31	6	2014	2014	NUM
ajfa-10074	31	7	)	)	PUNCT
ajfa-10074	31	8	examined	examine	VERB
ajfa-10074	31	9	the	the	DET
ajfa-10074	31	10	relationships	relationship	NOUN
ajfa-10074	31	11	between	between	ADP
ajfa-10074	31	12	audit	audit	NOUN
ajfa-10074	31	13	engagement	engagement	NOUN
ajfa-10074	31	14	,	,	PUNCT
ajfa-10074	31	15	non	non	ADJ
ajfa-10074	31	16	-	-	ADJ
ajfa-10074	31	17	audit	audit	ADJ
ajfa-10074	31	18	services	service	NOUN
ajfa-10074	31	19	,	,	PUNCT
ajfa-10074	31	20	auditor	auditor	NOUN
ajfa-10074	31	21	’s	’s	PART
ajfa-10074	31	22	expertises	expertise	NOUN
ajfa-10074	31	23	and	and	CCONJ
ajfa-10074	31	24	audit	audit	NOUN
ajfa-10074	31	25	quality	quality	NOUN
ajfa-10074	31	26	.	.	PUNCT
ajfa-10074	32	1	this	this	DET
ajfa-10074	32	2	study	study	NOUN
ajfa-10074	32	3	did	do	AUX
ajfa-10074	32	4	not	not	PART
ajfa-10074	32	5	investigate	investigate	VERB
ajfa-10074	32	6	the	the	DET
ajfa-10074	32	7	associations	association	NOUN
ajfa-10074	32	8	between	between	ADP
ajfa-10074	32	9	audit	audit	NOUN
ajfa-10074	32	10	firms	firm	NOUN
ajfa-10074	32	11	characteristics	characteristic	NOUN
ajfa-10074	32	12	and	and	CCONJ
ajfa-10074	32	13	audit	audit	NOUN
ajfa-10074	32	14	quality	quality	NOUN
ajfa-10074	32	15	.	.	PUNCT
ajfa-10074	33	1	therefore	therefore	ADV
ajfa-10074	33	2	,	,	PUNCT
ajfa-10074	33	3	understanding	understand	VERB
ajfa-10074	33	4	the	the	DET
ajfa-10074	33	5	associations	association	NOUN
ajfa-10074	33	6	between	between	ADP
ajfa-10074	33	7	audit	audit	NOUN
ajfa-10074	33	8	firm	firm	ADJ
ajfa-10074	33	9	characteristics	characteristic	NOUN
ajfa-10074	33	10	and	and	CCONJ
ajfa-10074	33	11	audit	audit	NOUN
ajfa-10074	33	12	quality	quality	NOUN
ajfa-10074	33	13	in	in	ADP
ajfa-10074	33	14	vietnam	vietnam	PROPN
ajfa-10074	33	15	is	be	AUX
ajfa-10074	33	16	still	still	ADV
ajfa-10074	33	17	a	a	DET
ajfa-10074	33	18	significant	significant	ADJ
ajfa-10074	33	19	gap	gap	NOUN
ajfa-10074	33	20	in	in	ADP
ajfa-10074	33	21	the	the	DET
ajfa-10074	33	22	literature	literature	NOUN
ajfa-10074	33	23	.	.	PUNCT
ajfa-10074	34	1	this	this	DET
ajfa-10074	34	2	study	study	NOUN
ajfa-10074	34	3	addressed	address	VERB
ajfa-10074	34	4	this	this	DET
ajfa-10074	34	5	gap	gap	NOUN
ajfa-10074	34	6	by	by	ADP
ajfa-10074	34	7	examining	examine	VERB
ajfa-10074	34	8	the	the	DET
ajfa-10074	34	9	relationship	relationship	NOUN
ajfa-10074	34	10	between	between	ADP
ajfa-10074	34	11	audit	audit	NOUN
ajfa-10074	34	12	firm	firm	ADJ
ajfa-10074	34	13	size	size	NOUN
ajfa-10074	34	14	,	,	PUNCT
ajfa-10074	34	15	audit	audit	NOUN
ajfa-10074	34	16	reputation	reputation	NOUN
ajfa-10074	34	17	and	and	CCONJ
ajfa-10074	34	18	audit	audit	NOUN
ajfa-10074	34	19	fees	fee	NOUN
ajfa-10074	34	20	,	,	PUNCT
ajfa-10074	34	21	and	and	CCONJ
ajfa-10074	34	22	audit	audit	NOUN
ajfa-10074	34	23	quality	quality	NOUN
ajfa-10074	34	24	.	.	PUNCT
ajfa-10074	35	1	this	this	DET
ajfa-10074	35	2	paper	paper	NOUN
ajfa-10074	35	3	is	be	AUX
ajfa-10074	35	4	structured	structure	VERB
ajfa-10074	35	5	as	as	SCONJ
ajfa-10074	35	6	follows	follow	VERB
ajfa-10074	35	7	.	.	PUNCT
ajfa-10074	36	1	the	the	DET
ajfa-10074	36	2	paper	paper	NOUN
ajfa-10074	36	3	begins	begin	VERB
ajfa-10074	36	4	with	with	ADP
ajfa-10074	36	5	a	a	DET
ajfa-10074	36	6	literature	literature	NOUN
ajfa-10074	36	7	review	review	NOUN
ajfa-10074	36	8	on	on	ADP
ajfa-10074	36	9	audit	audit	NOUN
ajfa-10074	36	10	quality	quality	NOUN
ajfa-10074	36	11	.	.	PUNCT
ajfa-10074	37	1	this	this	PRON
ajfa-10074	37	2	is	be	AUX
ajfa-10074	37	3	followed	follow	VERB
ajfa-10074	37	4	by	by	ADP
ajfa-10074	37	5	hypotheses	hypothesis	NOUN
ajfa-10074	37	6	development	development	NOUN
ajfa-10074	37	7	.	.	PUNCT
ajfa-10074	38	1	research	research	NOUN
ajfa-10074	38	2	methods	method	NOUN
ajfa-10074	38	3	and	and	CCONJ
ajfa-10074	38	4	the	the	DET
ajfa-10074	38	5	results	result	NOUN
ajfa-10074	38	6	of	of	ADP
ajfa-10074	38	7	this	this	DET
ajfa-10074	38	8	study	study	NOUN
ajfa-10074	38	9	are	be	AUX
ajfa-10074	38	10	also	also	ADV
ajfa-10074	38	11	presented	present	VERB
ajfa-10074	38	12	.	.	PUNCT
ajfa-10074	39	1	the	the	DET
ajfa-10074	39	2	paper	paper	NOUN
ajfa-10074	39	3	concludes	conclude	VERB
ajfa-10074	39	4	with	with	ADP
ajfa-10074	39	5	discussion	discussion	NOUN
ajfa-10074	39	6	of	of	ADP
ajfa-10074	39	7	the	the	DET
ajfa-10074	39	8	results	result	NOUN
ajfa-10074	39	9	,	,	PUNCT
ajfa-10074	39	10	limitations	limitation	NOUN
ajfa-10074	39	11	and	and	CCONJ
ajfa-10074	39	12	suggestions	suggestion	NOUN
ajfa-10074	39	13	for	for	ADP
ajfa-10074	39	14	future	future	ADJ
ajfa-10074	39	15	research	research	NOUN
ajfa-10074	39	16	.	.	PUNCT
ajfa-10074	40	1	asian	asian	ADJ
ajfa-10074	40	2	journal	journal	PROPN
ajfa-10074	40	3	of	of	ADP
ajfa-10074	40	4	finance	finance	PROPN
ajfa-10074	40	5	&	&	CCONJ
ajfa-10074	40	6	accounting	accounting	PROPN
ajfa-10074	40	7	issn	issn	PROPN
ajfa-10074	40	8	1946	1946	NUM
ajfa-10074	40	9	-	-	PUNCT
ajfa-10074	40	10	052x	052x	PROPN
ajfa-10074	40	11	2017	2017	NUM
ajfa-10074	40	12	,	,	PUNCT
ajfa-10074	40	13	vol	vol	NOUN
ajfa-10074	40	14	.	.	NOUN
ajfa-10074	40	15	9	9	NUM
ajfa-10074	40	16	,	,	PUNCT
ajfa-10074	40	17	no	no	INTJ
ajfa-10074	40	18	.	.	NOUN
ajfa-10074	40	19	1	1	NUM
ajfa-10074	40	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	40	21	431	431	NUM
ajfa-10074	40	22	2	2	NUM
ajfa-10074	40	23	.	.	PUNCT
ajfa-10074	41	1	literature	literature	NOUN
ajfa-10074	41	2	review	review	VERB
ajfa-10074	41	3	2.1	2.1	NUM
ajfa-10074	41	4	audit	audit	NOUN
ajfa-10074	41	5	quality	quality	NOUN
ajfa-10074	41	6	several	several	ADJ
ajfa-10074	41	7	studies	study	NOUN
ajfa-10074	41	8	provided	provide	VERB
ajfa-10074	41	9	definitions	definition	NOUN
ajfa-10074	41	10	of	of	ADP
ajfa-10074	41	11	audit	audit	NOUN
ajfa-10074	41	12	quality	quality	NOUN
ajfa-10074	41	13	with	with	ADP
ajfa-10074	41	14	diverse	diverse	ADJ
ajfa-10074	41	15	ideas	idea	NOUN
ajfa-10074	41	16	.	.	PUNCT
ajfa-10074	42	1	these	these	DET
ajfa-10074	42	2	definitions	definition	NOUN
ajfa-10074	42	3	can	can	AUX
ajfa-10074	42	4	be	be	AUX
ajfa-10074	42	5	classified	classify	VERB
ajfa-10074	42	6	into	into	ADP
ajfa-10074	42	7	two	two	NUM
ajfa-10074	42	8	approaches	approach	NOUN
ajfa-10074	42	9	,	,	PUNCT
ajfa-10074	42	10	namely	namely	ADV
ajfa-10074	42	11	:	:	PUNCT
ajfa-10074	42	12	1	1	X
ajfa-10074	42	13	)	)	PUNCT
ajfa-10074	42	14	the	the	DET
ajfa-10074	42	15	probability	probability	NOUN
ajfa-10074	42	16	that	that	SCONJ
ajfa-10074	42	17	auditors	auditor	NOUN
ajfa-10074	42	18	detect	detect	VERB
ajfa-10074	42	19	and	and	CCONJ
ajfa-10074	42	20	report	report	NOUN
ajfa-10074	42	21	misstatements	misstatement	NOUN
ajfa-10074	42	22	,	,	PUNCT
ajfa-10074	42	23	and	and	CCONJ
ajfa-10074	42	24	2	2	X
ajfa-10074	42	25	)	)	PUNCT
ajfa-10074	42	26	the	the	DET
ajfa-10074	42	27	level	level	NOUN
ajfa-10074	42	28	compliance	compliance	NOUN
ajfa-10074	42	29	with	with	ADP
ajfa-10074	42	30	auditing	auditing	NOUN
ajfa-10074	42	31	standards	standard	NOUN
ajfa-10074	42	32	(	(	PUNCT
ajfa-10074	42	33	defond	defond	NOUN
ajfa-10074	42	34	and	and	CCONJ
ajfa-10074	42	35	zhang	zhang	PROPN
ajfa-10074	42	36	,	,	PUNCT
ajfa-10074	42	37	2014	2014	NUM
ajfa-10074	42	38	;	;	PUNCT
ajfa-10074	42	39	tritscher	tritscher	NUM
ajfa-10074	42	40	,	,	PUNCT
ajfa-10074	42	41	2013	2013	NUM
ajfa-10074	42	42	)	)	PUNCT
ajfa-10074	42	43	,	,	PUNCT
ajfa-10074	42	44	which	which	PRON
ajfa-10074	42	45	will	will	AUX
ajfa-10074	42	46	be	be	AUX
ajfa-10074	42	47	discussed	discuss	VERB
ajfa-10074	42	48	next	next	ADV
ajfa-10074	42	49	.	.	PUNCT
ajfa-10074	43	1	following	follow	VERB
ajfa-10074	43	2	the	the	DET
ajfa-10074	43	3	first	first	ADJ
ajfa-10074	43	4	approach	approach	NOUN
ajfa-10074	43	5	,	,	PUNCT
ajfa-10074	43	6	researcher	researcher	NOUN
ajfa-10074	43	7	defines	define	NOUN
ajfa-10074	43	8	audit	audit	NOUN
ajfa-10074	43	9	quality	quality	NOUN
ajfa-10074	43	10	based	base	VERB
ajfa-10074	43	11	on	on	ADP
ajfa-10074	43	12	the	the	DET
ajfa-10074	43	13	quality	quality	NOUN
ajfa-10074	43	14	of	of	ADP
ajfa-10074	43	15	financial	financial	ADJ
ajfa-10074	43	16	statements	statement	NOUN
ajfa-10074	43	17	(	(	PUNCT
ajfa-10074	43	18	tritscher	tritscher	ADV
ajfa-10074	43	19	,	,	PUNCT
ajfa-10074	43	20	2013	2013	NUM
ajfa-10074	43	21	)	)	PUNCT
ajfa-10074	43	22	.	.	PUNCT
ajfa-10074	44	1	deangelo	deangelo	PROPN
ajfa-10074	44	2	(	(	PUNCT
ajfa-10074	44	3	1981	1981	NUM
ajfa-10074	44	4	)	)	PUNCT
ajfa-10074	44	5	defined	define	VERB
ajfa-10074	44	6	audit	audit	NOUN
ajfa-10074	44	7	quality	quality	NOUN
ajfa-10074	44	8	as	as	ADP
ajfa-10074	44	9	’	'	PUNCT
ajfa-10074	44	10	the	the	DET
ajfa-10074	44	11	market	market	NOUN
ajfa-10074	44	12	-	-	PUNCT
ajfa-10074	44	13	assessed	assess	VERB
ajfa-10074	44	14	joint	joint	ADJ
ajfa-10074	44	15	probability	probability	NOUN
ajfa-10074	44	16	that	that	SCONJ
ajfa-10074	44	17	given	give	VERB
ajfa-10074	44	18	an	an	DET
ajfa-10074	44	19	auditor	auditor	NOUN
ajfa-10074	44	20	will	will	AUX
ajfa-10074	44	21	both	both	PRON
ajfa-10074	44	22	discover	discover	VERB
ajfa-10074	44	23	a	a	DET
ajfa-10074	44	24	breach	breach	NOUN
ajfa-10074	44	25	in	in	ADP
ajfa-10074	44	26	the	the	DET
ajfa-10074	44	27	client	client	NOUN
ajfa-10074	44	28	’s	’s	PART
ajfa-10074	44	29	accounting	accounting	NOUN
ajfa-10074	44	30	system	system	NOUN
ajfa-10074	44	31	,	,	PUNCT
ajfa-10074	44	32	and	and	CCONJ
ajfa-10074	44	33	report	report	VERB
ajfa-10074	44	34	the	the	DET
ajfa-10074	44	35	breach	breach	NOUN
ajfa-10074	44	36	’	'	PUNCT
ajfa-10074	44	37	(	(	PUNCT
ajfa-10074	44	38	p.186	p.186	PROPN
ajfa-10074	44	39	)	)	PUNCT
ajfa-10074	44	40	.	.	PUNCT
ajfa-10074	45	1	audit	audit	NOUN
ajfa-10074	45	2	quality	quality	NOUN
ajfa-10074	45	3	depends	depend	VERB
ajfa-10074	45	4	on	on	ADP
ajfa-10074	45	5	both	both	CCONJ
ajfa-10074	45	6	the	the	DET
ajfa-10074	45	7	probability	probability	NOUN
ajfa-10074	45	8	that	that	SCONJ
ajfa-10074	45	9	auditors	auditor	NOUN
ajfa-10074	45	10	detect	detect	VERB
ajfa-10074	45	11	misstatements	misstatement	NOUN
ajfa-10074	45	12	and	and	CCONJ
ajfa-10074	45	13	on	on	ADP
ajfa-10074	45	14	whether	whether	SCONJ
ajfa-10074	45	15	auditors	auditor	NOUN
ajfa-10074	45	16	report	report	VERB
ajfa-10074	45	17	such	such	ADJ
ajfa-10074	45	18	misstatements	misstatement	NOUN
ajfa-10074	45	19	(	(	PUNCT
ajfa-10074	45	20	deangelo	deangelo	PROPN
ajfa-10074	45	21	,	,	PUNCT
ajfa-10074	45	22	1981	1981	NUM
ajfa-10074	45	23	;	;	PUNCT
ajfa-10074	45	24	palmrose	palmrose	ADJ
ajfa-10074	45	25	,	,	PUNCT
ajfa-10074	45	26	1988	1988	NUM
ajfa-10074	45	27	)	)	PUNCT
ajfa-10074	45	28	.	.	PUNCT
ajfa-10074	46	1	low	low	ADJ
ajfa-10074	46	2	audit	audit	NOUN
ajfa-10074	46	3	quality	quality	NOUN
ajfa-10074	46	4	occurs	occur	VERB
ajfa-10074	46	5	when	when	SCONJ
ajfa-10074	46	6	audited	audit	VERB
ajfa-10074	46	7	financial	financial	ADJ
ajfa-10074	46	8	reports	report	NOUN
ajfa-10074	46	9	contain	contain	VERB
ajfa-10074	46	10	misstatements	misstatement	NOUN
ajfa-10074	46	11	that	that	PRON
ajfa-10074	46	12	are	be	AUX
ajfa-10074	46	13	not	not	PART
ajfa-10074	46	14	detected	detect	VERB
ajfa-10074	46	15	and	and	CCONJ
ajfa-10074	46	16	reported	report	VERB
ajfa-10074	46	17	by	by	ADP
ajfa-10074	46	18	the	the	DET
ajfa-10074	46	19	auditor	auditor	NOUN
ajfa-10074	46	20	.	.	PUNCT
ajfa-10074	47	1	thus	thus	ADV
ajfa-10074	47	2	,	,	PUNCT
ajfa-10074	47	3	audit	audit	NOUN
ajfa-10074	47	4	quality	quality	NOUN
ajfa-10074	47	5	is	be	AUX
ajfa-10074	47	6	associated	associate	VERB
ajfa-10074	47	7	with	with	ADP
ajfa-10074	47	8	the	the	DET
ajfa-10074	47	9	quality	quality	NOUN
ajfa-10074	47	10	of	of	ADP
ajfa-10074	47	11	audited	audit	VERB
ajfa-10074	47	12	financial	financial	ADJ
ajfa-10074	47	13	reports	report	NOUN
ajfa-10074	47	14	as	as	ADP
ajfa-10074	47	15	higher	high	ADJ
ajfa-10074	47	16	audit	audit	NOUN
ajfa-10074	47	17	quality	quality	NOUN
ajfa-10074	47	18	provides	provide	VERB
ajfa-10074	47	19	greater	great	ADJ
ajfa-10074	47	20	assurance	assurance	NOUN
ajfa-10074	47	21	of	of	ADP
ajfa-10074	47	22	high	high	ADJ
ajfa-10074	47	23	financial	financial	ADJ
ajfa-10074	47	24	reporting	reporting	NOUN
ajfa-10074	47	25	quality	quality	NOUN
ajfa-10074	47	26	(	(	PUNCT
ajfa-10074	47	27	defond	defond	NOUN
ajfa-10074	47	28	and	and	CCONJ
ajfa-10074	47	29	zhang	zhang	PROPN
ajfa-10074	47	30	,	,	PUNCT
ajfa-10074	47	31	2014	2014	NUM
ajfa-10074	47	32	)	)	PUNCT
ajfa-10074	47	33	.	.	PUNCT
ajfa-10074	48	1	with	with	ADP
ajfa-10074	48	2	regard	regard	NOUN
ajfa-10074	48	3	to	to	ADP
ajfa-10074	48	4	the	the	DET
ajfa-10074	48	5	second	second	ADJ
ajfa-10074	48	6	approach	approach	NOUN
ajfa-10074	48	7	,	,	PUNCT
ajfa-10074	48	8	defond	defond	NOUN
ajfa-10074	48	9	and	and	CCONJ
ajfa-10074	48	10	zhang	zhang	PROPN
ajfa-10074	48	11	(	(	PUNCT
ajfa-10074	48	12	2014	2014	NUM
ajfa-10074	48	13	)	)	PUNCT
ajfa-10074	48	14	suggested	suggest	VERB
ajfa-10074	48	15	that	that	SCONJ
ajfa-10074	48	16	auditors	auditor	NOUN
ajfa-10074	48	17	have	have	VERB
ajfa-10074	48	18	responsibilities	responsibility	NOUN
ajfa-10074	48	19	to	to	PART
ajfa-10074	48	20	comply	comply	VERB
ajfa-10074	48	21	with	with	ADP
ajfa-10074	48	22	generally	generally	ADV
ajfa-10074	48	23	accepted	accept	VERB
ajfa-10074	48	24	auditing	auditing	NOUN
ajfa-10074	48	25	standards	standard	NOUN
ajfa-10074	48	26	to	to	PART
ajfa-10074	48	27	ensure	ensure	VERB
ajfa-10074	48	28	high	high	ADJ
ajfa-10074	48	29	audit	audit	NOUN
ajfa-10074	48	30	quality	quality	NOUN
ajfa-10074	48	31	.	.	PUNCT
ajfa-10074	49	1	carcello	carcello	PROPN
ajfa-10074	49	2	(	(	PUNCT
ajfa-10074	49	3	2002	2002	NUM
ajfa-10074	49	4	)	)	PUNCT
ajfa-10074	49	5	also	also	ADV
ajfa-10074	49	6	argued	argue	VERB
ajfa-10074	49	7	that	that	SCONJ
ajfa-10074	49	8	audit	audit	NOUN
ajfa-10074	49	9	quality	quality	NOUN
ajfa-10074	49	10	is	be	AUX
ajfa-10074	49	11	associated	associate	VERB
ajfa-10074	49	12	with	with	ADP
ajfa-10074	49	13	the	the	DET
ajfa-10074	49	14	level	level	NOUN
ajfa-10074	49	15	of	of	ADP
ajfa-10074	49	16	compliance	compliance	NOUN
ajfa-10074	49	17	with	with	ADP
ajfa-10074	49	18	auditing	auditing	NOUN
ajfa-10074	49	19	standards	standard	NOUN
ajfa-10074	49	20	.	.	PUNCT
ajfa-10074	50	1	thus	thus	ADV
ajfa-10074	50	2	,	,	PUNCT
ajfa-10074	50	3	audit	audit	NOUN
ajfa-10074	50	4	quality	quality	NOUN
ajfa-10074	50	5	is	be	AUX
ajfa-10074	50	6	measured	measure	VERB
ajfa-10074	50	7	by	by	ADP
ajfa-10074	50	8	the	the	DET
ajfa-10074	50	9	differences	difference	NOUN
ajfa-10074	50	10	between	between	ADP
ajfa-10074	50	11	the	the	DET
ajfa-10074	50	12	required	require	VERB
ajfa-10074	50	13	level	level	NOUN
ajfa-10074	50	14	of	of	ADP
ajfa-10074	50	15	assurance	assurance	NOUN
ajfa-10074	50	16	and	and	CCONJ
ajfa-10074	50	17	the	the	DET
ajfa-10074	50	18	actual	actual	ADJ
ajfa-10074	50	19	level	level	NOUN
ajfa-10074	50	20	of	of	ADP
ajfa-10074	50	21	assurance	assurance	NOUN
ajfa-10074	50	22	achieved	achieve	VERB
ajfa-10074	50	23	by	by	ADP
ajfa-10074	50	24	audit	audit	NOUN
ajfa-10074	50	25	procedure	procedure	NOUN
ajfa-10074	50	26	(	(	PUNCT
ajfa-10074	50	27	carcello	carcello	PROPN
ajfa-10074	50	28	et	et	PROPN
ajfa-10074	50	29	al	al	PROPN
ajfa-10074	50	30	.	.	PROPN
ajfa-10074	50	31	,	,	PUNCT
ajfa-10074	50	32	2002	2002	NUM
ajfa-10074	50	33	)	)	PUNCT
ajfa-10074	50	34	.	.	PUNCT
ajfa-10074	51	1	due	due	ADP
ajfa-10074	51	2	to	to	ADP
ajfa-10074	51	3	the	the	DET
ajfa-10074	51	4	lack	lack	NOUN
ajfa-10074	51	5	of	of	ADP
ajfa-10074	51	6	the	the	DET
ajfa-10074	51	7	method	method	NOUN
ajfa-10074	51	8	to	to	PART
ajfa-10074	51	9	directly	directly	ADV
ajfa-10074	51	10	assess	assess	VERB
ajfa-10074	51	11	audit	audit	NOUN
ajfa-10074	51	12	quality	quality	NOUN
ajfa-10074	51	13	,	,	PUNCT
ajfa-10074	51	14	researchers	researcher	NOUN
ajfa-10074	51	15	(	(	PUNCT
ajfa-10074	51	16	e.g.	e.g.	ADV
ajfa-10074	51	17	grenier	grenier	X
ajfa-10074	51	18	et	et	PROPN
ajfa-10074	51	19	al	al	PROPN
ajfa-10074	51	20	.	.	PROPN
ajfa-10074	51	21	,	,	PUNCT
ajfa-10074	51	22	2007	2007	NUM
ajfa-10074	51	23	)	)	PUNCT
ajfa-10074	51	24	focused	focus	VERB
ajfa-10074	51	25	on	on	ADP
ajfa-10074	51	26	defining	define	VERB
ajfa-10074	51	27	“	"	PUNCT
ajfa-10074	51	28	poor	poor	ADJ
ajfa-10074	51	29	audit	audit	NOUN
ajfa-10074	51	30	quality	quality	NOUN
ajfa-10074	51	31	”	"	PUNCT
ajfa-10074	51	32	by	by	ADP
ajfa-10074	51	33	identifying	identify	VERB
ajfa-10074	51	34	adverse	adverse	ADJ
ajfa-10074	51	35	outcomes	outcome	NOUN
ajfa-10074	51	36	from	from	ADP
ajfa-10074	51	37	an	an	DET
ajfa-10074	51	38	audit	audit	NOUN
ajfa-10074	51	39	,	,	PUNCT
ajfa-10074	51	40	such	such	ADJ
ajfa-10074	51	41	as	as	ADP
ajfa-10074	51	42	audit	audit	NOUN
ajfa-10074	51	43	failures	failure	NOUN
ajfa-10074	51	44	.	.	PUNCT
ajfa-10074	52	1	it	it	PRON
ajfa-10074	52	2	is	be	AUX
ajfa-10074	52	3	easy	easy	ADJ
ajfa-10074	52	4	to	to	PART
ajfa-10074	52	5	operationalize	operationalize	VERB
ajfa-10074	52	6	the	the	DET
ajfa-10074	52	7	definition	definition	NOUN
ajfa-10074	52	8	of	of	ADP
ajfa-10074	52	9	audit	audit	NOUN
ajfa-10074	52	10	quality	quality	NOUN
ajfa-10074	52	11	in	in	ADP
ajfa-10074	52	12	terms	term	NOUN
ajfa-10074	52	13	of	of	ADP
ajfa-10074	52	14	audit	audit	NOUN
ajfa-10074	52	15	failures	failure	NOUN
ajfa-10074	52	16	as	as	SCONJ
ajfa-10074	52	17	the	the	DET
ajfa-10074	52	18	failures	failure	NOUN
ajfa-10074	52	19	can	can	AUX
ajfa-10074	52	20	be	be	AUX
ajfa-10074	52	21	observable	observable	ADJ
ajfa-10074	52	22	(	(	PUNCT
ajfa-10074	52	23	augustine	augustine	PROPN
ajfa-10074	52	24	et	et	PROPN
ajfa-10074	52	25	al	al	PROPN
ajfa-10074	52	26	.	.	PROPN
ajfa-10074	52	27	,	,	PUNCT
ajfa-10074	52	28	2014	2014	NUM
ajfa-10074	52	29	)	)	PUNCT
ajfa-10074	52	30	.	.	PUNCT
ajfa-10074	53	1	for	for	ADP
ajfa-10074	53	2	example	example	NOUN
ajfa-10074	53	3	,	,	PUNCT
ajfa-10074	53	4	poor	poor	ADJ
ajfa-10074	53	5	audit	audit	NOUN
ajfa-10074	53	6	quality	quality	NOUN
ajfa-10074	53	7	can	can	AUX
ajfa-10074	53	8	be	be	AUX
ajfa-10074	53	9	measured	measure	VERB
ajfa-10074	53	10	when	when	SCONJ
ajfa-10074	53	11	a	a	DET
ajfa-10074	53	12	litigation	litigation	NOUN
ajfa-10074	53	13	claim	claim	NOUN
ajfa-10074	53	14	against	against	ADP
ajfa-10074	53	15	the	the	DET
ajfa-10074	53	16	audit	audit	NOUN
ajfa-10074	53	17	firm	firm	NOUN
ajfa-10074	53	18	(	(	PUNCT
ajfa-10074	53	19	casterella	casterella	PROPN
ajfa-10074	53	20	et	et	NOUN
ajfa-10074	53	21	al	al	PROPN
ajfa-10074	53	22	.	.	PROPN
ajfa-10074	53	23	,	,	PUNCT
ajfa-10074	53	24	2009	2009	NUM
ajfa-10074	53	25	)	)	PUNCT
ajfa-10074	53	26	.	.	PUNCT
ajfa-10074	54	1	however	however	ADV
ajfa-10074	54	2	,	,	PUNCT
ajfa-10074	54	3	it	it	PRON
ajfa-10074	54	4	is	be	AUX
ajfa-10074	54	5	difficult	difficult	ADJ
ajfa-10074	54	6	to	to	PART
ajfa-10074	54	7	measure	measure	VERB
ajfa-10074	54	8	audit	audit	NOUN
ajfa-10074	54	9	quality	quality	NOUN
ajfa-10074	54	10	since	since	SCONJ
ajfa-10074	54	11	relatively	relatively	ADV
ajfa-10074	54	12	few	few	ADJ
ajfa-10074	54	13	cases	case	NOUN
ajfa-10074	54	14	of	of	ADP
ajfa-10074	54	15	audit	audit	NOUN
ajfa-10074	54	16	failures	failure	NOUN
ajfa-10074	54	17	have	have	AUX
ajfa-10074	54	18	been	be	AUX
ajfa-10074	54	19	detected	detect	VERB
ajfa-10074	54	20	(	(	PUNCT
ajfa-10074	54	21	francis	francis	PROPN
ajfa-10074	54	22	,	,	PUNCT
ajfa-10074	54	23	2011	2011	NUM
ajfa-10074	54	24	)	)	PUNCT
ajfa-10074	54	25	.	.	PUNCT
ajfa-10074	55	1	in	in	ADP
ajfa-10074	55	2	vietnam	vietnam	PROPN
ajfa-10074	55	3	,	,	PUNCT
ajfa-10074	55	4	in	in	ADP
ajfa-10074	55	5	particular	particular	ADJ
ajfa-10074	55	6	,	,	PUNCT
ajfa-10074	55	7	audit	audit	NOUN
ajfa-10074	55	8	quality	quality	NOUN
ajfa-10074	55	9	has	have	AUX
ajfa-10074	55	10	not	not	PART
ajfa-10074	55	11	been	be	AUX
ajfa-10074	55	12	specifically	specifically	ADV
ajfa-10074	55	13	and	and	CCONJ
ajfa-10074	55	14	clearly	clearly	ADV
ajfa-10074	55	15	defined	define	VERB
ajfa-10074	55	16	in	in	ADP
ajfa-10074	55	17	any	any	DET
ajfa-10074	55	18	existing	exist	VERB
ajfa-10074	55	19	studies	study	NOUN
ajfa-10074	55	20	.	.	PUNCT
ajfa-10074	56	1	directly	directly	ADV
ajfa-10074	56	2	measuring	measure	VERB
ajfa-10074	56	3	and	and	CCONJ
ajfa-10074	56	4	assessing	assess	VERB
ajfa-10074	56	5	audit	audit	NOUN
ajfa-10074	56	6	quality	quality	NOUN
ajfa-10074	56	7	,	,	PUNCT
ajfa-10074	56	8	hence	hence	ADV
ajfa-10074	56	9	,	,	PUNCT
ajfa-10074	56	10	are	be	AUX
ajfa-10074	56	11	complicated	complicate	VERB
ajfa-10074	56	12	since	since	SCONJ
ajfa-10074	56	13	audit	audit	NOUN
ajfa-10074	56	14	quality	quality	NOUN
ajfa-10074	56	15	can	can	AUX
ajfa-10074	56	16	not	not	PART
ajfa-10074	56	17	be	be	AUX
ajfa-10074	56	18	observed	observe	VERB
ajfa-10074	56	19	explicitly	explicitly	ADV
ajfa-10074	56	20	.	.	PUNCT
ajfa-10074	57	1	moreover	moreover	ADV
ajfa-10074	57	2	,	,	PUNCT
ajfa-10074	57	3	the	the	DET
ajfa-10074	57	4	factors	factor	NOUN
ajfa-10074	57	5	contributing	contribute	VERB
ajfa-10074	57	6	to	to	ADP
ajfa-10074	57	7	audit	audit	NOUN
ajfa-10074	57	8	procedure	procedure	NOUN
ajfa-10074	57	9	in	in	ADP
ajfa-10074	57	10	order	order	NOUN
ajfa-10074	57	11	to	to	PART
ajfa-10074	57	12	create	create	VERB
ajfa-10074	57	13	the	the	DET
ajfa-10074	57	14	final	final	ADJ
ajfa-10074	57	15	result	result	NOUN
ajfa-10074	57	16	of	of	ADP
ajfa-10074	57	17	the	the	DET
ajfa-10074	57	18	audit	audit	NOUN
ajfa-10074	57	19	report	report	NOUN
ajfa-10074	57	20	,	,	PUNCT
ajfa-10074	57	21	are	be	AUX
ajfa-10074	57	22	not	not	PART
ajfa-10074	57	23	published	publish	VERB
ajfa-10074	57	24	by	by	ADP
ajfa-10074	57	25	audit	audit	NOUN
ajfa-10074	57	26	firms	firm	NOUN
ajfa-10074	57	27	.	.	PUNCT
ajfa-10074	58	1	lacking	lack	VERB
ajfa-10074	58	2	such	such	ADJ
ajfa-10074	58	3	information	information	NOUN
ajfa-10074	58	4	makes	make	VERB
ajfa-10074	58	5	it	it	PRON
ajfa-10074	58	6	difficult	difficult	ADJ
ajfa-10074	58	7	for	for	SCONJ
ajfa-10074	58	8	users	user	NOUN
ajfa-10074	58	9	to	to	PART
ajfa-10074	58	10	assess	assess	VERB
ajfa-10074	58	11	audit	audit	NOUN
ajfa-10074	58	12	quality	quality	NOUN
ajfa-10074	58	13	directly	directly	ADV
ajfa-10074	58	14	.	.	PUNCT
ajfa-10074	59	1	this	this	PRON
ajfa-10074	59	2	consequently	consequently	ADV
ajfa-10074	59	3	triggers	trigger	VERB
ajfa-10074	59	4	the	the	DET
ajfa-10074	59	5	critical	critical	ADJ
ajfa-10074	59	6	need	need	NOUN
ajfa-10074	59	7	of	of	ADP
ajfa-10074	59	8	vietnamese	vietnamese	ADJ
ajfa-10074	59	9	audit	audit	NOUN
ajfa-10074	59	10	firms	firm	NOUN
ajfa-10074	59	11	as	as	ADV
ajfa-10074	59	12	well	well	ADV
ajfa-10074	59	13	as	as	ADP
ajfa-10074	59	14	the	the	DET
ajfa-10074	59	15	authority	authority	NOUN
ajfa-10074	59	16	to	to	PART
ajfa-10074	59	17	create	create	VERB
ajfa-10074	59	18	a	a	DET
ajfa-10074	59	19	framework	framework	NOUN
ajfa-10074	59	20	for	for	ADP
ajfa-10074	59	21	assessing	assess	VERB
ajfa-10074	59	22	and	and	CCONJ
ajfa-10074	59	23	managing	manage	VERB
ajfa-10074	59	24	audit	audit	NOUN
ajfa-10074	59	25	operation	operation	NOUN
ajfa-10074	59	26	appropriately	appropriately	ADV
ajfa-10074	59	27	.	.	PUNCT
ajfa-10074	60	1	2.2	2.2	NUM
ajfa-10074	60	2	proxy	proxy	NOUN
ajfa-10074	60	3	to	to	PART
ajfa-10074	60	4	measure	measure	VERB
ajfa-10074	60	5	audit	audit	NOUN
ajfa-10074	60	6	quality	quality	NOUN
ajfa-10074	60	7	due	due	ADP
ajfa-10074	60	8	to	to	ADP
ajfa-10074	60	9	different	different	ADJ
ajfa-10074	60	10	views	view	NOUN
ajfa-10074	60	11	on	on	ADP
ajfa-10074	60	12	defining	define	VERB
ajfa-10074	60	13	audit	audit	NOUN
ajfa-10074	60	14	quality	quality	NOUN
ajfa-10074	60	15	,	,	PUNCT
ajfa-10074	60	16	the	the	DET
ajfa-10074	60	17	measurements	measurement	NOUN
ajfa-10074	60	18	of	of	ADP
ajfa-10074	60	19	audit	audit	NOUN
ajfa-10074	60	20	quality	quality	NOUN
ajfa-10074	60	21	have	have	AUX
ajfa-10074	60	22	yet	yet	ADV
ajfa-10074	60	23	not	not	PART
ajfa-10074	60	24	been	be	AUX
ajfa-10074	60	25	reached	reach	VERB
ajfa-10074	60	26	a	a	DET
ajfa-10074	60	27	general	general	ADJ
ajfa-10074	60	28	acceptance	acceptance	NOUN
ajfa-10074	60	29	.	.	PUNCT
ajfa-10074	61	1	however	however	ADV
ajfa-10074	61	2	,	,	PUNCT
ajfa-10074	61	3	proxies	proxy	NOUN
ajfa-10074	61	4	to	to	PART
ajfa-10074	61	5	measure	measure	VERB
ajfa-10074	61	6	audit	audit	NOUN
ajfa-10074	61	7	quality	quality	NOUN
ajfa-10074	61	8	can	can	AUX
ajfa-10074	61	9	be	be	AUX
ajfa-10074	61	10	classified	classify	VERB
ajfa-10074	61	11	into	into	ADP
ajfa-10074	61	12	three	three	NUM
ajfa-10074	61	13	categories	category	NOUN
ajfa-10074	61	14	:	:	PUNCT
ajfa-10074	61	15	1	1	X
ajfa-10074	61	16	)	)	PUNCT
ajfa-10074	61	17	going	go	VERB
ajfa-10074	61	18	-	-	PUNCT
ajfa-10074	61	19	concern	concern	NOUN
ajfa-10074	61	20	opinions	opinion	NOUN
ajfa-10074	61	21	,	,	PUNCT
ajfa-10074	61	22	2	2	NUM
ajfa-10074	61	23	)	)	PUNCT
ajfa-10074	61	24	material	material	NOUN
ajfa-10074	61	25	misstatements	misstatement	NOUN
ajfa-10074	61	26	and	and	CCONJ
ajfa-10074	61	27	3	3	NUM
ajfa-10074	61	28	)	)	PUNCT
ajfa-10074	61	29	asian	asian	ADJ
ajfa-10074	61	30	journal	journal	NOUN
ajfa-10074	61	31	of	of	ADP
ajfa-10074	61	32	finance	finance	PROPN
ajfa-10074	61	33	&	&	CCONJ
ajfa-10074	61	34	accounting	accounting	PROPN
ajfa-10074	61	35	issn	issn	PROPN
ajfa-10074	61	36	1946	1946	NUM
ajfa-10074	61	37	-	-	PUNCT
ajfa-10074	61	38	052x	052x	PROPN
ajfa-10074	61	39	2017	2017	NUM
ajfa-10074	61	40	,	,	PUNCT
ajfa-10074	61	41	vol	vol	NOUN
ajfa-10074	61	42	.	.	NOUN
ajfa-10074	61	43	9	9	NUM
ajfa-10074	61	44	,	,	PUNCT
ajfa-10074	61	45	no	no	INTJ
ajfa-10074	61	46	.	.	NOUN
ajfa-10074	61	47	1	1	NUM
ajfa-10074	61	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	61	49	432	432	NUM
ajfa-10074	61	50	earnings	earning	NOUN
ajfa-10074	61	51	management	management	NOUN
ajfa-10074	61	52	,	,	PUNCT
ajfa-10074	61	53	which	which	PRON
ajfa-10074	61	54	will	will	AUX
ajfa-10074	61	55	be	be	AUX
ajfa-10074	61	56	discussed	discuss	VERB
ajfa-10074	61	57	in	in	ADP
ajfa-10074	61	58	the	the	DET
ajfa-10074	61	59	following	follow	VERB
ajfa-10074	61	60	sections	section	NOUN
ajfa-10074	61	61	.	.	PUNCT
ajfa-10074	62	1	2.2.1	2.2.1	NUM
ajfa-10074	62	2	going	go	VERB
ajfa-10074	62	3	-	-	PUNCT
ajfa-10074	62	4	concern	concern	NOUN
ajfa-10074	62	5	opinions	opinion	NOUN
ajfa-10074	62	6	.	.	PUNCT
ajfa-10074	63	1	as	as	ADP
ajfa-10074	63	2	for	for	ADP
ajfa-10074	63	3	going	go	VERB
ajfa-10074	63	4	-	-	PUNCT
ajfa-10074	63	5	concern	concern	NOUN
ajfa-10074	63	6	opinions	opinion	NOUN
ajfa-10074	63	7	approach	approach	NOUN
ajfa-10074	63	8	,	,	PUNCT
ajfa-10074	63	9	researchers	researcher	NOUN
ajfa-10074	63	10	(	(	PUNCT
ajfa-10074	63	11	francis	francis	PROPN
ajfa-10074	63	12	,	,	PUNCT
ajfa-10074	63	13	2011	2011	NUM
ajfa-10074	63	14	;	;	PUNCT
ajfa-10074	63	15	lennox	lennox	NOUN
ajfa-10074	63	16	,	,	PUNCT
ajfa-10074	63	17	1999	1999	NUM
ajfa-10074	63	18	)	)	PUNCT
ajfa-10074	63	19	measure	measure	NOUN
ajfa-10074	63	20	audit	audit	NOUN
ajfa-10074	63	21	quality	quality	NOUN
ajfa-10074	63	22	by	by	ADP
ajfa-10074	63	23	relying	rely	VERB
ajfa-10074	63	24	on	on	ADP
ajfa-10074	63	25	the	the	DET
ajfa-10074	63	26	relationship	relationship	NOUN
ajfa-10074	63	27	between	between	ADP
ajfa-10074	63	28	going	go	VERB
ajfa-10074	63	29	-	-	PUNCT
ajfa-10074	63	30	concern	concern	NOUN
ajfa-10074	63	31	audit	audit	NOUN
ajfa-10074	63	32	reports	report	NOUN
ajfa-10074	63	33	and	and	CCONJ
ajfa-10074	63	34	client	client	NOUN
ajfa-10074	63	35	business	business	NOUN
ajfa-10074	63	36	failures	failure	NOUN
ajfa-10074	63	37	.	.	PUNCT
ajfa-10074	64	1	incorrect	incorrect	ADJ
ajfa-10074	64	2	going	go	VERB
ajfa-10074	64	3	-	-	PUNCT
ajfa-10074	64	4	concern	concern	NOUN
ajfa-10074	64	5	opinions	opinion	NOUN
ajfa-10074	64	6	are	be	AUX
ajfa-10074	64	7	appropriate	appropriate	ADJ
ajfa-10074	64	8	indicators	indicator	NOUN
ajfa-10074	64	9	for	for	ADP
ajfa-10074	64	10	low	low	ADJ
ajfa-10074	64	11	audit	audit	NOUN
ajfa-10074	64	12	quality	quality	NOUN
ajfa-10074	64	13	(	(	PUNCT
ajfa-10074	64	14	francis	francis	PROPN
ajfa-10074	64	15	,	,	PUNCT
ajfa-10074	64	16	2011	2011	NUM
ajfa-10074	64	17	;	;	PUNCT
ajfa-10074	64	18	lennox	lennox	NOUN
ajfa-10074	64	19	,	,	PUNCT
ajfa-10074	64	20	1999	1999	NUM
ajfa-10074	64	21	)	)	PUNCT
ajfa-10074	64	22	.	.	PUNCT
ajfa-10074	65	1	low	low	ADJ
ajfa-10074	65	2	audit	audit	NOUN
ajfa-10074	65	3	quality	quality	NOUN
ajfa-10074	65	4	happens	happen	VERB
ajfa-10074	65	5	when	when	SCONJ
ajfa-10074	65	6	a	a	DET
ajfa-10074	65	7	going	go	VERB
ajfa-10074	65	8	-	-	PUNCT
ajfa-10074	65	9	concern	concern	NOUN
ajfa-10074	65	10	opinion	opinion	NOUN
ajfa-10074	65	11	is	be	AUX
ajfa-10074	65	12	not	not	PART
ajfa-10074	65	13	issued	issue	VERB
ajfa-10074	65	14	before	before	ADP
ajfa-10074	65	15	client	client	NOUN
ajfa-10074	65	16	failures	failure	NOUN
ajfa-10074	65	17	(	(	PUNCT
ajfa-10074	65	18	francis	francis	NOUN
ajfa-10074	65	19	,	,	PUNCT
ajfa-10074	65	20	2011	2011	NUM
ajfa-10074	65	21	)	)	PUNCT
ajfa-10074	65	22	.	.	PUNCT
ajfa-10074	66	1	following	follow	VERB
ajfa-10074	66	2	this	this	DET
ajfa-10074	66	3	approach	approach	NOUN
ajfa-10074	66	4	,	,	PUNCT
ajfa-10074	66	5	audit	audit	NOUN
ajfa-10074	66	6	firms	firm	NOUN
ajfa-10074	66	7	have	have	VERB
ajfa-10074	66	8	high	high	ADJ
ajfa-10074	66	9	audit	audit	NOUN
ajfa-10074	66	10	quality	quality	NOUN
ajfa-10074	66	11	when	when	SCONJ
ajfa-10074	66	12	a	a	DET
ajfa-10074	66	13	going	go	VERB
ajfa-10074	66	14	-	-	PUNCT
ajfa-10074	66	15	concern	concern	NOUN
ajfa-10074	66	16	opinion	opinion	NOUN
ajfa-10074	66	17	is	be	AUX
ajfa-10074	66	18	an	an	DET
ajfa-10074	66	19	appropriate	appropriate	ADJ
ajfa-10074	66	20	indicator	indicator	NOUN
ajfa-10074	66	21	of	of	ADP
ajfa-10074	66	22	client	client	NOUN
ajfa-10074	66	23	’	'	PUNCT
ajfa-10074	66	24	failures	failure	NOUN
ajfa-10074	66	25	(	(	PUNCT
ajfa-10074	66	26	francis	francis	NOUN
ajfa-10074	66	27	,	,	PUNCT
ajfa-10074	66	28	2011	2011	NUM
ajfa-10074	66	29	)	)	PUNCT
ajfa-10074	66	30	.	.	PUNCT
ajfa-10074	67	1	however	however	ADV
ajfa-10074	67	2	,	,	PUNCT
ajfa-10074	67	3	using	use	VERB
ajfa-10074	67	4	going	go	VERB
ajfa-10074	67	5	-	-	PUNCT
ajfa-10074	67	6	concern	concern	NOUN
ajfa-10074	67	7	opinions	opinion	NOUN
ajfa-10074	67	8	as	as	ADP
ajfa-10074	67	9	a	a	DET
ajfa-10074	67	10	proxy	proxy	NOUN
ajfa-10074	67	11	to	to	PART
ajfa-10074	67	12	measure	measure	VERB
ajfa-10074	67	13	audit	audit	NOUN
ajfa-10074	67	14	quality	quality	NOUN
ajfa-10074	67	15	is	be	AUX
ajfa-10074	67	16	challenging	challenging	ADJ
ajfa-10074	67	17	,	,	PUNCT
ajfa-10074	67	18	because	because	SCONJ
ajfa-10074	67	19	the	the	DET
ajfa-10074	67	20	business	business	NOUN
ajfa-10074	67	21	failures	failure	NOUN
ajfa-10074	67	22	of	of	ADP
ajfa-10074	67	23	clients	client	NOUN
ajfa-10074	67	24	can	can	AUX
ajfa-10074	67	25	be	be	AUX
ajfa-10074	67	26	consequences	consequence	NOUN
ajfa-10074	67	27	of	of	ADP
ajfa-10074	67	28	unforeseen	unforeseen	ADJ
ajfa-10074	67	29	business	business	NOUN
ajfa-10074	67	30	situations	situation	NOUN
ajfa-10074	67	31	in	in	ADP
ajfa-10074	67	32	the	the	DET
ajfa-10074	67	33	future	future	NOUN
ajfa-10074	67	34	(	(	PUNCT
ajfa-10074	67	35	tritscher	tritscher	PROPN
ajfa-10074	67	36	,	,	PUNCT
ajfa-10074	67	37	2013	2013	NUM
ajfa-10074	67	38	)	)	PUNCT
ajfa-10074	67	39	.	.	PUNCT
ajfa-10074	68	1	it	it	PRON
ajfa-10074	68	2	may	may	AUX
ajfa-10074	68	3	be	be	AUX
ajfa-10074	68	4	related	relate	VERB
ajfa-10074	68	5	to	to	ADP
ajfa-10074	68	6	business	business	NOUN
ajfa-10074	68	7	forecasting	forecasting	NOUN
ajfa-10074	68	8	rather	rather	ADV
ajfa-10074	68	9	than	than	ADP
ajfa-10074	68	10	analyzing	analyze	VERB
ajfa-10074	68	11	facts	fact	NOUN
ajfa-10074	68	12	obtained	obtain	VERB
ajfa-10074	68	13	from	from	ADP
ajfa-10074	68	14	historical	historical	ADJ
ajfa-10074	68	15	financial	financial	ADJ
ajfa-10074	68	16	reporting	reporting	NOUN
ajfa-10074	68	17	(	(	PUNCT
ajfa-10074	68	18	tritscher	tritscher	PROPN
ajfa-10074	68	19	,	,	PUNCT
ajfa-10074	68	20	2013	2013	NUM
ajfa-10074	68	21	)	)	PUNCT
ajfa-10074	68	22	.	.	PUNCT
ajfa-10074	69	1	further	far	ADV
ajfa-10074	69	2	,	,	PUNCT
ajfa-10074	69	3	going	go	VERB
ajfa-10074	69	4	-	-	PUNCT
ajfa-10074	69	5	concern	concern	NOUN
ajfa-10074	69	6	opinions	opinion	NOUN
ajfa-10074	69	7	can	can	AUX
ajfa-10074	69	8	contribute	contribute	VERB
ajfa-10074	69	9	to	to	ADP
ajfa-10074	69	10	a	a	DET
ajfa-10074	69	11	client	client	NOUN
ajfa-10074	69	12	’	'	PUNCT
ajfa-10074	69	13	business	business	NOUN
ajfa-10074	69	14	failures	failure	NOUN
ajfa-10074	69	15	when	when	SCONJ
ajfa-10074	69	16	banks	bank	NOUN
ajfa-10074	69	17	and	and	CCONJ
ajfa-10074	69	18	suppliers	supplier	NOUN
ajfa-10074	69	19	refuse	refuse	VERB
ajfa-10074	69	20	credits	credit	NOUN
ajfa-10074	69	21	to	to	ADP
ajfa-10074	69	22	this	this	DET
ajfa-10074	69	23	client	client	NOUN
ajfa-10074	69	24	(	(	PUNCT
ajfa-10074	69	25	tritscher	tritscher	PROPN
ajfa-10074	69	26	,	,	PUNCT
ajfa-10074	69	27	2013	2013	NUM
ajfa-10074	69	28	)	)	PUNCT
ajfa-10074	69	29	.	.	PUNCT
ajfa-10074	70	1	in	in	ADP
ajfa-10074	70	2	addition	addition	NOUN
ajfa-10074	70	3	,	,	PUNCT
ajfa-10074	70	4	inappropriate	inappropriate	ADJ
ajfa-10074	70	5	going	go	VERB
ajfa-10074	70	6	-	-	PUNCT
ajfa-10074	70	7	concern	concern	NOUN
ajfa-10074	70	8	opinions	opinion	NOUN
ajfa-10074	70	9	only	only	ADV
ajfa-10074	70	10	contribute	contribute	VERB
ajfa-10074	70	11	a	a	DET
ajfa-10074	70	12	small	small	ADJ
ajfa-10074	70	13	portion	portion	NOUN
ajfa-10074	70	14	of	of	ADP
ajfa-10074	70	15	low	low	ADJ
ajfa-10074	70	16	audit	audit	NOUN
ajfa-10074	70	17	quality	quality	NOUN
ajfa-10074	70	18	as	as	ADP
ajfa-10074	70	19	many	many	ADJ
ajfa-10074	70	20	types	type	NOUN
ajfa-10074	70	21	of	of	ADP
ajfa-10074	70	22	material	material	NOUN
ajfa-10074	70	23	misstatements	misstatement	NOUN
ajfa-10074	70	24	are	be	AUX
ajfa-10074	70	25	not	not	PART
ajfa-10074	70	26	related	relate	VERB
ajfa-10074	70	27	to	to	ADP
ajfa-10074	70	28	a	a	DET
ajfa-10074	70	29	going	go	VERB
ajfa-10074	70	30	-	-	PUNCT
ajfa-10074	70	31	concern	concern	NOUN
ajfa-10074	70	32	opinion	opinion	NOUN
ajfa-10074	70	33	(	(	PUNCT
ajfa-10074	70	34	tritscher	tritscher	PROPN
ajfa-10074	70	35	,	,	PUNCT
ajfa-10074	70	36	2013	2013	NUM
ajfa-10074	70	37	)	)	PUNCT
ajfa-10074	70	38	.	.	PUNCT
ajfa-10074	71	1	therefore	therefore	ADV
ajfa-10074	71	2	,	,	PUNCT
ajfa-10074	71	3	whether	whether	SCONJ
ajfa-10074	71	4	going	go	VERB
ajfa-10074	71	5	-	-	PUNCT
ajfa-10074	71	6	concern	concern	NOUN
ajfa-10074	71	7	opinions	opinion	NOUN
ajfa-10074	71	8	is	be	AUX
ajfa-10074	71	9	an	an	DET
ajfa-10074	71	10	appropriate	appropriate	ADJ
ajfa-10074	71	11	measure	measure	NOUN
ajfa-10074	71	12	of	of	ADP
ajfa-10074	71	13	audit	audit	NOUN
ajfa-10074	71	14	quality	quality	NOUN
ajfa-10074	71	15	depends	depend	VERB
ajfa-10074	71	16	on	on	ADP
ajfa-10074	71	17	each	each	DET
ajfa-10074	71	18	cases	case	NOUN
ajfa-10074	71	19	(	(	PUNCT
ajfa-10074	71	20	tritscher	tritscher	ADV
ajfa-10074	71	21	,	,	PUNCT
ajfa-10074	71	22	2013	2013	NUM
ajfa-10074	71	23	)	)	PUNCT
ajfa-10074	71	24	.	.	PUNCT
ajfa-10074	72	1	2.2.2	2.2.2	NUM
ajfa-10074	72	2	material	material	NOUN
ajfa-10074	72	3	misstatements	misstatement	NOUN
ajfa-10074	72	4	.	.	PUNCT
ajfa-10074	73	1	the	the	DET
ajfa-10074	73	2	two	two	NUM
ajfa-10074	73	3	most	most	ADV
ajfa-10074	73	4	commonly	commonly	ADV
ajfa-10074	73	5	used	use	VERB
ajfa-10074	73	6	misstatement	misstatement	NOUN
ajfa-10074	73	7	measures	measure	NOUN
ajfa-10074	73	8	in	in	ADP
ajfa-10074	73	9	prior	prior	ADJ
ajfa-10074	73	10	studies	study	NOUN
ajfa-10074	73	11	includes	include	VERB
ajfa-10074	73	12	restatements	restatement	NOUN
ajfa-10074	73	13	and	and	CCONJ
ajfa-10074	73	14	accounting	accounting	NOUN
ajfa-10074	73	15	and	and	CCONJ
ajfa-10074	73	16	auditing	auditing	NOUN
ajfa-10074	73	17	enforcement	enforcement	NOUN
ajfa-10074	73	18	releases	release	NOUN
ajfa-10074	73	19	(	(	PUNCT
ajfa-10074	73	20	aaers	aaer	NOUN
ajfa-10074	73	21	)	)	PUNCT
ajfa-10074	73	22	(	(	PUNCT
ajfa-10074	73	23	defond	defond	NOUN
ajfa-10074	73	24	and	and	CCONJ
ajfa-10074	73	25	zhang	zhang	PROPN
ajfa-10074	73	26	,	,	PUNCT
ajfa-10074	73	27	2014	2014	NUM
ajfa-10074	73	28	)	)	PUNCT
ajfa-10074	73	29	.	.	PUNCT
ajfa-10074	74	1	accounting	accounting	NOUN
ajfa-10074	74	2	restatements	restatement	NOUN
ajfa-10074	74	3	refer	refer	VERB
ajfa-10074	74	4	to	to	ADP
ajfa-10074	74	5	the	the	DET
ajfa-10074	74	6	corrections	correction	NOUN
ajfa-10074	74	7	of	of	ADP
ajfa-10074	74	8	material	material	ADJ
ajfa-10074	74	9	misstatements	misstatement	NOUN
ajfa-10074	74	10	in	in	ADP
ajfa-10074	74	11	the	the	DET
ajfa-10074	74	12	client	client	NOUN
ajfa-10074	74	13	’s	’s	PART
ajfa-10074	74	14	previously	previously	ADV
ajfa-10074	74	15	issued	issue	VERB
ajfa-10074	74	16	financial	financial	ADJ
ajfa-10074	74	17	statements	statement	NOUN
ajfa-10074	74	18	(	(	PUNCT
ajfa-10074	74	19	alyousef	alyousef	ADJ
ajfa-10074	74	20	and	and	CCONJ
ajfa-10074	74	21	almutairi	almutairi	NOUN
ajfa-10074	74	22	,	,	PUNCT
ajfa-10074	74	23	2010	2010	NUM
ajfa-10074	74	24	)	)	PUNCT
ajfa-10074	74	25	.	.	PUNCT
ajfa-10074	75	1	restatements	restatement	NOUN
ajfa-10074	75	2	and	and	CCONJ
ajfa-10074	75	3	aaers	aaer	NOUN
ajfa-10074	75	4	are	be	AUX
ajfa-10074	75	5	actually	actually	ADV
ajfa-10074	75	6	direct	direct	ADJ
ajfa-10074	75	7	measures	measure	NOUN
ajfa-10074	75	8	of	of	ADP
ajfa-10074	75	9	audit	audit	NOUN
ajfa-10074	75	10	quality	quality	NOUN
ajfa-10074	75	11	because	because	SCONJ
ajfa-10074	75	12	they	they	PRON
ajfa-10074	75	13	indicate	indicate	VERB
ajfa-10074	75	14	that	that	SCONJ
ajfa-10074	75	15	the	the	DET
ajfa-10074	75	16	auditor	auditor	NOUN
ajfa-10074	75	17	issued	issue	VERB
ajfa-10074	75	18	an	an	DET
ajfa-10074	75	19	unqualified	unqualified	ADJ
ajfa-10074	75	20	opinion	opinion	NOUN
ajfa-10074	75	21	on	on	ADP
ajfa-10074	75	22	materially	materially	ADV
ajfa-10074	75	23	misstated	misstate	VERB
ajfa-10074	75	24	financial	financial	ADJ
ajfa-10074	75	25	statements	statement	NOUN
ajfa-10074	75	26	,	,	PUNCT
ajfa-10074	75	27	and	and	CCONJ
ajfa-10074	75	28	the	the	DET
ajfa-10074	75	29	audit	audit	NOUN
ajfa-10074	75	30	opinion	opinion	NOUN
ajfa-10074	75	31	is	be	AUX
ajfa-10074	75	32	the	the	DET
ajfa-10074	75	33	auditor	auditor	NOUN
ajfa-10074	75	34	’s	’s	PART
ajfa-10074	75	35	full	full	ADJ
ajfa-10074	75	36	responsibility	responsibility	NOUN
ajfa-10074	75	37	and	and	CCONJ
ajfa-10074	75	38	directly	directly	ADV
ajfa-10074	75	39	under	under	ADP
ajfa-10074	75	40	his	his	PRON
ajfa-10074	75	41	or	or	CCONJ
ajfa-10074	75	42	her	her	PRON
ajfa-10074	75	43	control	control	NOUN
ajfa-10074	75	44	(	(	PUNCT
ajfa-10074	75	45	defond	defond	NOUN
ajfa-10074	75	46	and	and	CCONJ
ajfa-10074	75	47	zhang	zhang	PROPN
ajfa-10074	75	48	,	,	PUNCT
ajfa-10074	75	49	2014	2014	NUM
ajfa-10074	75	50	)	)	PUNCT
ajfa-10074	75	51	.	.	PUNCT
ajfa-10074	76	1	empirical	empirical	ADJ
ajfa-10074	76	2	studies	study	NOUN
ajfa-10074	76	3	(	(	PUNCT
ajfa-10074	76	4	e.g.	e.g.	ADV
ajfa-10074	76	5	raghunandan	raghunandan	PROPN
ajfa-10074	76	6	et	et	PROPN
ajfa-10074	76	7	al	al	PROPN
ajfa-10074	76	8	.	.	PROPN
ajfa-10074	76	9	,	,	PUNCT
ajfa-10074	76	10	2003	2003	NUM
ajfa-10074	76	11	)	)	PUNCT
ajfa-10074	76	12	show	show	VERB
ajfa-10074	76	13	that	that	SCONJ
ajfa-10074	76	14	there	there	PRON
ajfa-10074	76	15	is	be	VERB
ajfa-10074	76	16	an	an	DET
ajfa-10074	76	17	implicit	implicit	ADJ
ajfa-10074	76	18	relationship	relationship	NOUN
ajfa-10074	76	19	between	between	ADP
ajfa-10074	76	20	financial	financial	ADJ
ajfa-10074	76	21	statement	statement	NOUN
ajfa-10074	76	22	restatements	restatement	NOUN
ajfa-10074	76	23	and	and	CCONJ
ajfa-10074	76	24	low	low	ADJ
ajfa-10074	76	25	audit	audit	NOUN
ajfa-10074	76	26	quality	quality	NOUN
ajfa-10074	76	27	.	.	PUNCT
ajfa-10074	77	1	for	for	ADP
ajfa-10074	77	2	instance	instance	NOUN
ajfa-10074	77	3	,	,	PUNCT
ajfa-10074	77	4	raghunandan	raghunandan	PROPN
ajfa-10074	77	5	,	,	PUNCT
ajfa-10074	77	6	read	read	VERB
ajfa-10074	77	7	,	,	PUNCT
ajfa-10074	77	8	and	and	CCONJ
ajfa-10074	77	9	whisenant	whisenant	ADJ
ajfa-10074	77	10	(	(	PUNCT
ajfa-10074	77	11	2003	2003	NUM
ajfa-10074	77	12	)	)	PUNCT
ajfa-10074	77	13	asserted	assert	VERB
ajfa-10074	77	14	that	that	SCONJ
ajfa-10074	77	15	their	their	PRON
ajfa-10074	77	16	examination	examination	NOUN
ajfa-10074	77	17	of	of	ADP
ajfa-10074	77	18	the	the	DET
ajfa-10074	77	19	relationship	relationship	NOUN
ajfa-10074	77	20	between	between	ADP
ajfa-10074	77	21	non	non	ADJ
ajfa-10074	77	22	-	-	ADJ
ajfa-10074	77	23	audit	audit	ADJ
ajfa-10074	77	24	fees	fee	NOUN
ajfa-10074	77	25	and	and	CCONJ
ajfa-10074	77	26	subsequent	subsequent	ADJ
ajfa-10074	77	27	restatements	restatement	NOUN
ajfa-10074	77	28	indicates	indicate	VERB
ajfa-10074	77	29	a	a	DET
ajfa-10074	77	30	direct	direct	ADJ
ajfa-10074	77	31	relationship	relationship	NOUN
ajfa-10074	77	32	between	between	ADP
ajfa-10074	77	33	non	non	ADJ
ajfa-10074	77	34	-	-	ADJ
ajfa-10074	77	35	audit	audit	ADJ
ajfa-10074	77	36	fees	fee	NOUN
ajfa-10074	77	37	and	and	CCONJ
ajfa-10074	77	38	audit	audit	NOUN
ajfa-10074	77	39	quality	quality	NOUN
ajfa-10074	77	40	.	.	PUNCT
ajfa-10074	78	1	palmrose	palmrose	ADJ
ajfa-10074	78	2	and	and	CCONJ
ajfa-10074	78	3	scholz	scholz	NOUN
ajfa-10074	78	4	(	(	PUNCT
ajfa-10074	78	5	2000	2000	NUM
ajfa-10074	78	6	)	)	PUNCT
ajfa-10074	78	7	studied	study	VERB
ajfa-10074	78	8	auditor	auditor	NOUN
ajfa-10074	78	9	litigation	litigation	NOUN
ajfa-10074	78	10	resulting	result	VERB
ajfa-10074	78	11	from	from	ADP
ajfa-10074	78	12	restatements	restatement	NOUN
ajfa-10074	78	13	which	which	PRON
ajfa-10074	78	14	are	be	AUX
ajfa-10074	78	15	at	at	ADP
ajfa-10074	78	16	the	the	DET
ajfa-10074	78	17	intersection	intersection	NOUN
ajfa-10074	78	18	of	of	ADP
ajfa-10074	78	19	financial	financial	ADJ
ajfa-10074	78	20	reporting	reporting	NOUN
ajfa-10074	78	21	quality	quality	NOUN
ajfa-10074	78	22	and	and	CCONJ
ajfa-10074	78	23	audit	audit	NOUN
ajfa-10074	78	24	quality	quality	NOUN
ajfa-10074	78	25	.	.	PUNCT
ajfa-10074	79	1	further	far	ADV
ajfa-10074	79	2	,	,	PUNCT
ajfa-10074	79	3	misstatements	misstatement	NOUN
ajfa-10074	79	4	arise	arise	VERB
ajfa-10074	79	5	from	from	ADP
ajfa-10074	79	6	not	not	PART
ajfa-10074	79	7	adequately	adequately	ADV
ajfa-10074	79	8	identifying	identify	VERB
ajfa-10074	79	9	of	of	ADP
ajfa-10074	79	10	high	high	ADJ
ajfa-10074	79	11	-	-	PUNCT
ajfa-10074	79	12	risk	risk	NOUN
ajfa-10074	79	13	accounts	account	NOUN
ajfa-10074	79	14	and	and	CCONJ
ajfa-10074	79	15	transactions	transaction	NOUN
ajfa-10074	79	16	by	by	ADP
ajfa-10074	79	17	the	the	DET
ajfa-10074	79	18	auditors	auditor	NOUN
ajfa-10074	79	19	(	(	PUNCT
ajfa-10074	79	20	palmrose	palmrose	ADJ
ajfa-10074	79	21	and	and	CCONJ
ajfa-10074	79	22	scholz	scholz	NOUN
ajfa-10074	79	23	,	,	PUNCT
ajfa-10074	79	24	2000	2000	NUM
ajfa-10074	79	25	)	)	PUNCT
ajfa-10074	79	26	.	.	PUNCT
ajfa-10074	80	1	restatements	restatement	NOUN
ajfa-10074	80	2	in	in	ADP
ajfa-10074	80	3	their	their	PRON
ajfa-10074	80	4	sample	sample	NOUN
ajfa-10074	80	5	identified	identify	VERB
ajfa-10074	80	6	accounting	accounting	NOUN
ajfa-10074	80	7	issues	issue	NOUN
ajfa-10074	80	8	such	such	ADJ
ajfa-10074	80	9	as	as	ADP
ajfa-10074	80	10	revenue	revenue	NOUN
ajfa-10074	80	11	recognition	recognition	NOUN
ajfa-10074	80	12	could	could	AUX
ajfa-10074	80	13	have	have	AUX
ajfa-10074	80	14	been	be	AUX
ajfa-10074	80	15	identified	identify	VERB
ajfa-10074	80	16	by	by	ADP
ajfa-10074	80	17	the	the	DET
ajfa-10074	80	18	auditors	auditor	NOUN
ajfa-10074	80	19	as	as	ADP
ajfa-10074	80	20	high	high	ADJ
ajfa-10074	80	21	risk	risk	NOUN
ajfa-10074	80	22	in	in	ADP
ajfa-10074	80	23	their	their	PRON
ajfa-10074	80	24	audit	audit	NOUN
ajfa-10074	80	25	planning	planning	NOUN
ajfa-10074	80	26	and	and	CCONJ
ajfa-10074	80	27	performance	performance	NOUN
ajfa-10074	80	28	.	.	PUNCT
ajfa-10074	81	1	however	however	ADV
ajfa-10074	81	2	,	,	PUNCT
ajfa-10074	81	3	financial	financial	ADJ
ajfa-10074	81	4	restatements	restatement	NOUN
ajfa-10074	81	5	and	and	CCONJ
ajfa-10074	81	6	aaers	aaer	NOUN
ajfa-10074	81	7	are	be	AUX
ajfa-10074	81	8	not	not	PART
ajfa-10074	81	9	always	always	ADV
ajfa-10074	81	10	good	good	ADJ
ajfa-10074	81	11	indicators	indicator	NOUN
ajfa-10074	81	12	of	of	ADP
ajfa-10074	81	13	poor	poor	ADJ
ajfa-10074	81	14	audit	audit	NOUN
ajfa-10074	81	15	quality	quality	NOUN
ajfa-10074	81	16	(	(	PUNCT
ajfa-10074	81	17	defond	defond	NOUN
ajfa-10074	81	18	,	,	PUNCT
ajfa-10074	81	19	2010	2010	NUM
ajfa-10074	81	20	;	;	PUNCT
ajfa-10074	81	21	tritscher	tritscher	PROPN
ajfa-10074	81	22	,	,	PUNCT
ajfa-10074	81	23	2013	2013	NUM
ajfa-10074	81	24	)	)	PUNCT
ajfa-10074	81	25	.	.	PUNCT
ajfa-10074	82	1	firms	firm	NOUN
ajfa-10074	82	2	normally	normally	ADV
ajfa-10074	82	3	merit	merit	VERB
ajfa-10074	82	4	their	their	PRON
ajfa-10074	82	5	financial	financial	ADJ
ajfa-10074	82	6	statements	statement	NOUN
ajfa-10074	82	7	when	when	SCONJ
ajfa-10074	82	8	poor	poor	ADJ
ajfa-10074	82	9	earning	earn	VERB
ajfa-10074	82	10	quality	quality	NOUN
ajfa-10074	82	11	is	be	AUX
ajfa-10074	82	12	detected	detect	VERB
ajfa-10074	82	13	and	and	CCONJ
ajfa-10074	82	14	judged	judge	VERB
ajfa-10074	82	15	by	by	ADP
ajfa-10074	82	16	the	the	DET
ajfa-10074	82	17	firms	firm	NOUN
ajfa-10074	82	18	(	(	PUNCT
ajfa-10074	82	19	defond	defond	NOUN
ajfa-10074	82	20	,	,	PUNCT
ajfa-10074	82	21	2010	2010	NUM
ajfa-10074	82	22	)	)	PUNCT
ajfa-10074	82	23	.	.	PUNCT
ajfa-10074	83	1	thus	thus	ADV
ajfa-10074	83	2	,	,	PUNCT
ajfa-10074	83	3	financial	financial	ADJ
ajfa-10074	83	4	restatements	restatement	NOUN
ajfa-10074	83	5	and	and	CCONJ
ajfa-10074	83	6	aaers	aaer	NOUN
ajfa-10074	83	7	may	may	AUX
ajfa-10074	83	8	not	not	PART
ajfa-10074	83	9	capture	capture	VERB
ajfa-10074	83	10	unintentional	unintentional	ADJ
ajfa-10074	83	11	or	or	CCONJ
ajfa-10074	83	12	undetected	undetected	ADJ
ajfa-10074	83	13	errors	error	NOUN
ajfa-10074	83	14	(	(	PUNCT
ajfa-10074	83	15	defond	defond	NOUN
ajfa-10074	83	16	,	,	PUNCT
ajfa-10074	83	17	2010	2010	NUM
ajfa-10074	83	18	)	)	PUNCT
ajfa-10074	83	19	.	.	PUNCT
ajfa-10074	84	1	further	far	ADV
ajfa-10074	84	2	,	,	PUNCT
ajfa-10074	84	3	financial	financial	ADJ
ajfa-10074	84	4	restatements	restatement	NOUN
ajfa-10074	84	5	may	may	AUX
ajfa-10074	84	6	be	be	AUX
ajfa-10074	84	7	due	due	ADJ
ajfa-10074	84	8	to	to	ADP
ajfa-10074	84	9	changes	change	NOUN
ajfa-10074	84	10	in	in	ADP
ajfa-10074	84	11	accounting	accounting	NOUN
ajfa-10074	84	12	policies	policy	NOUN
ajfa-10074	84	13	,	,	PUNCT
ajfa-10074	84	14	therefore	therefore	ADV
ajfa-10074	84	15	,	,	PUNCT
ajfa-10074	84	16	they	they	PRON
ajfa-10074	84	17	are	be	AUX
ajfa-10074	84	18	not	not	PART
ajfa-10074	84	19	results	result	NOUN
ajfa-10074	84	20	of	of	ADP
ajfa-10074	84	21	audit	audit	NOUN
ajfa-10074	84	22	failures	failure	NOUN
ajfa-10074	84	23	(	(	PUNCT
ajfa-10074	84	24	tritscher	tritscher	ADJ
ajfa-10074	84	25	,	,	PUNCT
ajfa-10074	84	26	2013	2013	NUM
ajfa-10074	84	27	)	)	PUNCT
ajfa-10074	84	28	.	.	PUNCT
ajfa-10074	85	1	asian	asian	ADJ
ajfa-10074	85	2	journal	journal	PROPN
ajfa-10074	85	3	of	of	ADP
ajfa-10074	85	4	finance	finance	PROPN
ajfa-10074	85	5	&	&	CCONJ
ajfa-10074	85	6	accounting	accounting	PROPN
ajfa-10074	85	7	issn	issn	PROPN
ajfa-10074	85	8	1946	1946	NUM
ajfa-10074	85	9	-	-	PUNCT
ajfa-10074	85	10	052x	052x	PROPN
ajfa-10074	85	11	2017	2017	NUM
ajfa-10074	85	12	,	,	PUNCT
ajfa-10074	85	13	vol	vol	NOUN
ajfa-10074	85	14	.	.	NOUN
ajfa-10074	85	15	9	9	NUM
ajfa-10074	85	16	,	,	PUNCT
ajfa-10074	85	17	no	no	INTJ
ajfa-10074	85	18	.	.	NOUN
ajfa-10074	85	19	1	1	NUM
ajfa-10074	85	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	85	21	433	433	NUM
ajfa-10074	85	22	2.2.3	2.2.3	NUM
ajfa-10074	85	23	earnings	earning	NOUN
ajfa-10074	85	24	management	management	NOUN
ajfa-10074	85	25	.	.	PUNCT
ajfa-10074	86	1	there	there	PRON
ajfa-10074	86	2	are	be	VERB
ajfa-10074	86	3	different	different	ADJ
ajfa-10074	86	4	definitions	definition	NOUN
ajfa-10074	86	5	of	of	ADP
ajfa-10074	86	6	earnings	earning	NOUN
ajfa-10074	86	7	management	management	NOUN
ajfa-10074	86	8	in	in	ADP
ajfa-10074	86	9	the	the	DET
ajfa-10074	86	10	literature	literature	NOUN
ajfa-10074	86	11	(	(	PUNCT
ajfa-10074	86	12	ronen	ronen	PROPN
ajfa-10074	86	13	and	and	CCONJ
ajfa-10074	86	14	yaari	yaari	PROPN
ajfa-10074	86	15	,	,	PUNCT
ajfa-10074	86	16	2008	2008	NUM
ajfa-10074	86	17	)	)	PUNCT
ajfa-10074	86	18	.	.	PUNCT
ajfa-10074	87	1	according	accord	VERB
ajfa-10074	87	2	to	to	ADP
ajfa-10074	87	3	ronen	ronen	PROPN
ajfa-10074	87	4	and	and	CCONJ
ajfa-10074	87	5	yaari	yaari	PROPN
ajfa-10074	87	6	(	(	PUNCT
ajfa-10074	87	7	2008	2008	NUM
ajfa-10074	87	8	)	)	PUNCT
ajfa-10074	87	9	,	,	PUNCT
ajfa-10074	87	10	prior	prior	ADJ
ajfa-10074	87	11	studies	study	NOUN
ajfa-10074	87	12	follow	follow	VERB
ajfa-10074	87	13	at	at	ADV
ajfa-10074	87	14	least	least	ADV
ajfa-10074	87	15	two	two	NUM
ajfa-10074	87	16	approaches	approach	NOUN
ajfa-10074	87	17	to	to	PART
ajfa-10074	87	18	define	define	VERB
ajfa-10074	87	19	earnings	earning	NOUN
ajfa-10074	87	20	management	management	NOUN
ajfa-10074	87	21	,	,	PUNCT
ajfa-10074	87	22	namely	namely	ADV
ajfa-10074	87	23	:	:	PUNCT
ajfa-10074	87	24	(	(	PUNCT
ajfa-10074	87	25	1	1	X
ajfa-10074	87	26	)	)	PUNCT
ajfa-10074	87	27	earnings	earning	NOUN
ajfa-10074	87	28	management	management	NOUN
ajfa-10074	87	29	is	be	AUX
ajfa-10074	87	30	choosing	choose	VERB
ajfa-10074	87	31	accounting	accounting	NOUN
ajfa-10074	87	32	treatment	treatment	NOUN
ajfa-10074	87	33	to	to	PART
ajfa-10074	87	34	enhance	enhance	VERB
ajfa-10074	87	35	the	the	DET
ajfa-10074	87	36	transparency	transparency	NOUN
ajfa-10074	87	37	of	of	ADP
ajfa-10074	87	38	reports	report	NOUN
ajfa-10074	87	39	or	or	CCONJ
ajfa-10074	87	40	(	(	PUNCT
ajfa-10074	87	41	2	2	NUM
ajfa-10074	87	42	)	)	PUNCT
ajfa-10074	87	43	to	to	PART
ajfa-10074	87	44	maximize	maximize	VERB
ajfa-10074	87	45	the	the	DET
ajfa-10074	87	46	utility	utility	NOUN
ajfa-10074	87	47	of	of	ADP
ajfa-10074	87	48	management	management	NOUN
ajfa-10074	87	49	.	.	PUNCT
ajfa-10074	88	1	given	give	VERB
ajfa-10074	88	2	these	these	DET
ajfa-10074	88	3	different	different	ADJ
ajfa-10074	88	4	approaches	approach	NOUN
ajfa-10074	88	5	,	,	PUNCT
ajfa-10074	88	6	healy	healy	PROPN
ajfa-10074	88	7	and	and	CCONJ
ajfa-10074	88	8	wahlen	wahlen	PROPN
ajfa-10074	88	9	’s	’s	PART
ajfa-10074	88	10	(	(	PUNCT
ajfa-10074	88	11	1999	1999	NUM
ajfa-10074	88	12	)	)	PUNCT
ajfa-10074	88	13	definition	definition	NOUN
ajfa-10074	88	14	is	be	AUX
ajfa-10074	88	15	the	the	DET
ajfa-10074	88	16	best	good	ADJ
ajfa-10074	88	17	description	description	NOUN
ajfa-10074	88	18	of	of	ADP
ajfa-10074	88	19	earnings	earning	NOUN
ajfa-10074	88	20	management	management	NOUN
ajfa-10074	88	21	in	in	ADP
ajfa-10074	88	22	the	the	DET
ajfa-10074	88	23	literature	literature	NOUN
ajfa-10074	88	24	(	(	PUNCT
ajfa-10074	88	25	ronen	ronen	PROPN
ajfa-10074	88	26	and	and	CCONJ
ajfa-10074	88	27	yaari	yaari	PROPN
ajfa-10074	88	28	,	,	PUNCT
ajfa-10074	88	29	2008	2008	NUM
ajfa-10074	88	30	)	)	PUNCT
ajfa-10074	88	31	.	.	PUNCT
ajfa-10074	89	1	healy	healy	PROPN
ajfa-10074	89	2	and	and	CCONJ
ajfa-10074	89	3	wahlen	wahlen	PROPN
ajfa-10074	89	4	(	(	PUNCT
ajfa-10074	89	5	1999	1999	NUM
ajfa-10074	89	6	)	)	PUNCT
ajfa-10074	89	7	stated	state	VERB
ajfa-10074	89	8	that	that	SCONJ
ajfa-10074	89	9	"	"	PUNCT
ajfa-10074	89	10	earnings	earning	NOUN
ajfa-10074	89	11	management	management	NOUN
ajfa-10074	89	12	occurs	occur	VERB
ajfa-10074	89	13	when	when	SCONJ
ajfa-10074	89	14	managers	manager	NOUN
ajfa-10074	89	15	use	use	VERB
ajfa-10074	89	16	judgment	judgment	NOUN
ajfa-10074	89	17	in	in	ADP
ajfa-10074	89	18	financial	financial	ADJ
ajfa-10074	89	19	reporting	reporting	NOUN
ajfa-10074	89	20	and	and	CCONJ
ajfa-10074	89	21	in	in	ADP
ajfa-10074	89	22	structuring	structure	VERB
ajfa-10074	89	23	transactions	transaction	NOUN
ajfa-10074	89	24	to	to	PART
ajfa-10074	89	25	alter	alter	VERB
ajfa-10074	89	26	financial	financial	ADJ
ajfa-10074	89	27	reports	report	NOUN
ajfa-10074	89	28	to	to	ADP
ajfa-10074	89	29	either	either	CCONJ
ajfa-10074	89	30	mislead	mislead	VERB
ajfa-10074	89	31	some	some	DET
ajfa-10074	89	32	stakeholders	stakeholder	NOUN
ajfa-10074	89	33	about	about	ADP
ajfa-10074	89	34	the	the	DET
ajfa-10074	89	35	underlying	underlie	VERB
ajfa-10074	89	36	economic	economic	ADJ
ajfa-10074	89	37	performance	performance	NOUN
ajfa-10074	89	38	of	of	ADP
ajfa-10074	89	39	the	the	DET
ajfa-10074	89	40	company	company	NOUN
ajfa-10074	89	41	or	or	CCONJ
ajfa-10074	89	42	to	to	PART
ajfa-10074	89	43	influence	influence	VERB
ajfa-10074	89	44	contractual	contractual	ADJ
ajfa-10074	89	45	outcomes	outcome	NOUN
ajfa-10074	89	46	that	that	PRON
ajfa-10074	89	47	depend	depend	VERB
ajfa-10074	89	48	on	on	ADP
ajfa-10074	89	49	reported	report	VERB
ajfa-10074	89	50	accounting	accounting	NOUN
ajfa-10074	89	51	numbers	number	NOUN
ajfa-10074	89	52	"	"	PUNCT
ajfa-10074	89	53	(	(	PUNCT
ajfa-10074	89	54	p.	p.	NOUN
ajfa-10074	89	55	368	368	NUM
ajfa-10074	89	56	)	)	PUNCT
ajfa-10074	89	57	.	.	PUNCT
ajfa-10074	90	1	however	however	ADV
ajfa-10074	90	2	,	,	PUNCT
ajfa-10074	90	3	it	it	PRON
ajfa-10074	90	4	is	be	AUX
ajfa-10074	90	5	difficult	difficult	ADJ
ajfa-10074	90	6	to	to	PART
ajfa-10074	90	7	observe	observe	VERB
ajfa-10074	90	8	earnings	earning	NOUN
ajfa-10074	90	9	management	management	NOUN
ajfa-10074	90	10	directly	directly	ADV
ajfa-10074	90	11	,	,	PUNCT
ajfa-10074	90	12	thus	thus	ADV
ajfa-10074	90	13	,	,	PUNCT
ajfa-10074	90	14	most	most	ADJ
ajfa-10074	90	15	prior	prior	ADJ
ajfa-10074	90	16	studies	study	NOUN
ajfa-10074	90	17	use	use	VERB
ajfa-10074	90	18	discretionary	discretionary	ADJ
ajfa-10074	90	19	or	or	CCONJ
ajfa-10074	90	20	abnormal	abnormal	ADJ
ajfa-10074	90	21	accruals	accrual	NOUN
ajfa-10074	90	22	as	as	ADP
ajfa-10074	90	23	proxies	proxy	NOUN
ajfa-10074	90	24	for	for	ADP
ajfa-10074	90	25	earnings	earning	NOUN
ajfa-10074	90	26	management	management	NOUN
ajfa-10074	90	27	(	(	PUNCT
ajfa-10074	90	28	tritscher	tritscher	PROPN
ajfa-10074	90	29	,	,	PUNCT
ajfa-10074	90	30	2013	2013	NUM
ajfa-10074	90	31	)	)	PUNCT
ajfa-10074	90	32	.	.	PUNCT
ajfa-10074	91	1	the	the	DET
ajfa-10074	91	2	discretionary	discretionary	ADJ
ajfa-10074	91	3	accruals	accrual	NOUN
ajfa-10074	91	4	measurement	measurement	NOUN
ajfa-10074	91	5	of	of	ADP
ajfa-10074	91	6	jones	jones	PROPN
ajfa-10074	91	7	(	(	PUNCT
ajfa-10074	91	8	1991	1991	NUM
ajfa-10074	91	9	)	)	PUNCT
ajfa-10074	91	10	is	be	AUX
ajfa-10074	91	11	the	the	DET
ajfa-10074	91	12	most	most	ADV
ajfa-10074	91	13	influential	influential	ADJ
ajfa-10074	91	14	model	model	NOUN
ajfa-10074	91	15	which	which	PRON
ajfa-10074	91	16	is	be	AUX
ajfa-10074	91	17	represented	represent	VERB
ajfa-10074	91	18	in	in	ADP
ajfa-10074	91	19	equation	equation	NOUN
ajfa-10074	91	20	(	(	PUNCT
ajfa-10074	91	21	1	1	NUM
ajfa-10074	91	22	)	)	PUNCT
ajfa-10074	91	23	and	and	CCONJ
ajfa-10074	91	24	(	(	PUNCT
ajfa-10074	91	25	2	2	NUM
ajfa-10074	91	26	)	)	PUNCT
ajfa-10074	91	27	.	.	PUNCT
ajfa-10074	92	1	the	the	DET
ajfa-10074	92	2	equation	equation	NOUN
ajfa-10074	92	3	(	(	PUNCT
ajfa-10074	92	4	1	1	X
ajfa-10074	92	5	)	)	PUNCT
ajfa-10074	92	6	is	be	AUX
ajfa-10074	92	7	used	use	VERB
ajfa-10074	92	8	to	to	PART
ajfa-10074	92	9	measure	measure	VERB
ajfa-10074	92	10	discretionary	discretionary	ADJ
ajfa-10074	92	11	accruals	accrual	NOUN
ajfa-10074	92	12	which	which	PRON
ajfa-10074	92	13	are	be	AUX
ajfa-10074	92	14	equal	equal	ADJ
ajfa-10074	92	15	total	total	ADJ
ajfa-10074	92	16	accruals	accrual	NOUN
ajfa-10074	92	17	minus	minus	CCONJ
ajfa-10074	92	18	non	non	ADJ
ajfa-10074	92	19	-	-	ADJ
ajfa-10074	92	20	discretionary	discretionary	ADJ
ajfa-10074	92	21	accruals	accrual	NOUN
ajfa-10074	92	22	.	.	PUNCT
ajfa-10074	93	1	total	total	ADJ
ajfa-10074	93	2	accruals	accrual	NOUN
ajfa-10074	93	3	are	be	AUX
ajfa-10074	93	4	calculated	calculate	VERB
ajfa-10074	93	5	from	from	ADP
ajfa-10074	93	6	net	net	ADJ
ajfa-10074	93	7	profit	profit	NOUN
ajfa-10074	93	8	minus	minus	ADP
ajfa-10074	93	9	net	net	ADJ
ajfa-10074	93	10	cash	cash	NOUN
ajfa-10074	93	11	flow	flow	NOUN
ajfa-10074	93	12	.	.	PUNCT
ajfa-10074	94	1	dat	dat	ADJ
ajfa-10074	94	2	=	=	NOUN
ajfa-10074	94	3	tat	tat	NOUN
ajfa-10074	94	4	ndat	ndat	NOUN
ajfa-10074	94	5	=	=	SYM
ajfa-10074	94	6	(	(	PUNCT
ajfa-10074	94	7	npt	npt	PROPN
ajfa-10074	94	8	ncft	ncft	PROPN
ajfa-10074	94	9	)	)	PUNCT
ajfa-10074	94	10	–	–	PUNCT
ajfa-10074	94	11	(	(	PUNCT
ajfa-10074	94	12	β1(1	β1(1	NOUN
ajfa-10074	94	13	/	/	SYM
ajfa-10074	94	14	at-1	at-1	NUM
ajfa-10074	94	15	)	)	PUNCT
ajfa-10074	95	1	+	+	CCONJ
ajfa-10074	95	2	β2(revt	β2(revt	NUM
ajfa-10074	95	3	/	/	SYM
ajfa-10074	95	4	at-1	at-1	NUM
ajfa-10074	95	5	)	)	PUNCT
ajfa-10074	96	1	+	+	CCONJ
ajfa-10074	96	2	β3(ppet	β3(ppet	NUM
ajfa-10074	96	3	/	/	SYM
ajfa-10074	96	4	at-1	at-1	NUM
ajfa-10074	96	5	)	)	PUNCT
ajfa-10074	96	6	)	)	PUNCT
ajfa-10074	97	1	(	(	PUNCT
ajfa-10074	97	2	1	1	X
ajfa-10074	97	3	)	)	PUNCT
ajfa-10074	97	4	where	where	SCONJ
ajfa-10074	97	5	dat	dat	ADJ
ajfa-10074	97	6	discretionary	discretionary	ADJ
ajfa-10074	97	7	accruals	accrual	NOUN
ajfa-10074	97	8	in	in	ADP
ajfa-10074	97	9	year	year	NOUN
ajfa-10074	97	10	t	t	PROPN
ajfa-10074	97	11	tat	tat	NOUN
ajfa-10074	97	12	total	total	ADJ
ajfa-10074	97	13	accruals	accrual	NOUN
ajfa-10074	97	14	in	in	ADP
ajfa-10074	97	15	year	year	NOUN
ajfa-10074	97	16	t	t	PROPN
ajfa-10074	97	17	ndat	ndat	PROPN
ajfa-10074	97	18	non	non	ADJ
ajfa-10074	97	19	-	-	ADJ
ajfa-10074	97	20	discretionary	discretionary	ADJ
ajfa-10074	97	21	accruals	accrual	NOUN
ajfa-10074	97	22	in	in	ADP
ajfa-10074	97	23	year	year	NOUN
ajfa-10074	97	24	t	t	PROPN
ajfa-10074	97	25	npt	npt	PROPN
ajfa-10074	97	26	net	net	ADJ
ajfa-10074	97	27	profit	profit	NOUN
ajfa-10074	97	28	in	in	ADP
ajfa-10074	97	29	year	year	NOUN
ajfa-10074	97	30	t	t	PROPN
ajfa-10074	97	31	ncft	ncft	PROPN
ajfa-10074	97	32	net	net	ADJ
ajfa-10074	97	33	cash	cash	NOUN
ajfa-10074	97	34	flow	flow	NOUN
ajfa-10074	97	35	in	in	ADP
ajfa-10074	97	36	year	year	NOUN
ajfa-10074	97	37	t	t	PROPN
ajfa-10074	97	38	revt	revt	PUNCT
ajfa-10074	97	39	revenues	revenue	NOUN
ajfa-10074	97	40	in	in	ADP
ajfa-10074	97	41	year	year	NOUN
ajfa-10074	97	42	t	t	PROPN
ajfa-10074	97	43	less	less	ADJ
ajfa-10074	97	44	revenues	revenue	NOUN
ajfa-10074	97	45	in	in	ADP
ajfa-10074	97	46	year	year	NOUN
ajfa-10074	97	47	t-1	t-1	PROPN
ajfa-10074	97	48	ppe	ppe	PROPN
ajfa-10074	97	49	t	t	PROPN
ajfa-10074	97	50	gross	gross	ADJ
ajfa-10074	97	51	property	property	NOUN
ajfa-10074	97	52	plant	plant	NOUN
ajfa-10074	97	53	and	and	CCONJ
ajfa-10074	97	54	equipment	equipment	NOUN
ajfa-10074	97	55	at	at	ADP
ajfa-10074	97	56	the	the	DET
ajfa-10074	97	57	end	end	NOUN
ajfa-10074	97	58	of	of	ADP
ajfa-10074	97	59	year	year	NOUN
ajfa-10074	97	60	t	t	PROPN
ajfa-10074	97	61	at_1	at_1	ADJ
ajfa-10074	97	62	total	total	ADJ
ajfa-10074	97	63	assets	asset	NOUN
ajfa-10074	97	64	at	at	ADP
ajfa-10074	97	65	the	the	DET
ajfa-10074	97	66	end	end	NOUN
ajfa-10074	97	67	of	of	ADP
ajfa-10074	97	68	year	year	NOUN
ajfa-10074	97	69	t-1	t-1	PROPN
ajfa-10074	97	70	β1	β1	PROPN
ajfa-10074	97	71	,	,	PUNCT
ajfa-10074	97	72	β2	β2	PROPN
ajfa-10074	97	73	,	,	PUNCT
ajfa-10074	97	74	β	β	X
ajfa-10074	97	75	estimated	estimate	VERB
ajfa-10074	97	76	firm	firm	ADJ
ajfa-10074	97	77	-	-	PUNCT
ajfa-10074	97	78	specific	specific	ADJ
ajfa-10074	97	79	parameters	parameter	NOUN
ajfa-10074	97	80	by	by	ADP
ajfa-10074	97	81	using	use	VERB
ajfa-10074	97	82	the	the	DET
ajfa-10074	97	83	model	model	NOUN
ajfa-10074	97	84	in	in	ADP
ajfa-10074	97	85	equation	equation	NOUN
ajfa-10074	97	86	(	(	PUNCT
ajfa-10074	97	87	3	3	NUM
ajfa-10074	97	88	)	)	PUNCT
ajfa-10074	97	89	tat	tat	NOUN
ajfa-10074	97	90	/	/	SYM
ajfa-10074	97	91	at-1	at-1	NOUN
ajfa-10074	97	92	=	=	NOUN
ajfa-10074	97	93	α1(1	α1(1	ADJ
ajfa-10074	97	94	/	/	SYM
ajfa-10074	97	95	at-1	at-1	NUM
ajfa-10074	97	96	)	)	PUNCT
ajfa-10074	98	1	+	+	CCONJ
ajfa-10074	98	2	α2((revt	α2((revt	NOUN
ajfa-10074	98	3	/at-1	/at-1	PUNCT
ajfa-10074	98	4	)	)	PUNCT
ajfa-10074	99	1	+	+	CCONJ
ajfa-10074	99	2	α3(ppe	α3(ppe	NUM
ajfa-10074	99	3	/	/	SYM
ajfa-10074	99	4	at-1	at-1	PUNCT
ajfa-10074	99	5	)	)	PUNCT
ajfa-10074	100	1	+	+	CCONJ
ajfa-10074	100	2	εt	εt	PROPN
ajfa-10074	100	3	(	(	PUNCT
ajfa-10074	100	4	3	3	NUM
ajfa-10074	100	5	)	)	PUNCT
ajfa-10074	100	6	where	where	SCONJ
ajfa-10074	100	7	α1	α1	PROPN
ajfa-10074	100	8	,	,	PUNCT
ajfa-10074	100	9	α2	α2	ADJ
ajfa-10074	100	10	,	,	PUNCT
ajfa-10074	100	11	α3	α3	NOUN
ajfa-10074	100	12	denote	denote	VERB
ajfa-10074	100	13	the	the	DET
ajfa-10074	100	14	ols	ol	NOUN
ajfa-10074	100	15	estimatesof	estimatesof	NOUN
ajfa-10074	100	16	β1	β1	PROPN
ajfa-10074	100	17	,	,	PUNCT
ajfa-10074	100	18	β2	β2	VERB
ajfa-10074	100	19	,	,	PUNCT
ajfa-10074	100	20	β3	β3	VERB
ajfa-10074	100	21	εt	εt	PRON
ajfa-10074	100	22	residual	residual	ADJ
ajfa-10074	100	23	(	(	PUNCT
ajfa-10074	100	24	the	the	DET
ajfa-10074	100	25	firm	firm	ADJ
ajfa-10074	100	26	-	-	PUNCT
ajfa-10074	100	27	specific	specific	ADJ
ajfa-10074	100	28	discretionary	discretionary	ADJ
ajfa-10074	100	29	portion	portion	NOUN
ajfa-10074	100	30	of	of	ADP
ajfa-10074	100	31	total	total	ADJ
ajfa-10074	100	32	accruals	accrual	NOUN
ajfa-10074	100	33	)	)	PUNCT
ajfa-10074	100	34	earnings	earning	NOUN
ajfa-10074	100	35	management	management	NOUN
ajfa-10074	100	36	(	(	PUNCT
ajfa-10074	100	37	discretionary	discretionary	ADJ
ajfa-10074	100	38	/	/	SYM
ajfa-10074	100	39	abnormal	abnormal	ADJ
ajfa-10074	100	40	accruals	accrual	NOUN
ajfa-10074	100	41	)	)	PUNCT
ajfa-10074	100	42	is	be	AUX
ajfa-10074	100	43	an	an	DET
ajfa-10074	100	44	appropriate	appropriate	ADJ
ajfa-10074	100	45	measure	measure	NOUN
ajfa-10074	100	46	to	to	ADP
ajfa-10074	100	47	asian	asian	ADJ
ajfa-10074	100	48	journal	journal	NOUN
ajfa-10074	100	49	of	of	ADP
ajfa-10074	100	50	finance	finance	PROPN
ajfa-10074	100	51	&	&	CCONJ
ajfa-10074	100	52	accounting	accounting	PROPN
ajfa-10074	100	53	issn	issn	PROPN
ajfa-10074	100	54	1946	1946	NUM
ajfa-10074	100	55	-	-	PUNCT
ajfa-10074	100	56	052x	052x	PROPN
ajfa-10074	100	57	2017	2017	NUM
ajfa-10074	100	58	,	,	PUNCT
ajfa-10074	100	59	vol	vol	NOUN
ajfa-10074	100	60	.	.	NOUN
ajfa-10074	100	61	9	9	NUM
ajfa-10074	100	62	,	,	PUNCT
ajfa-10074	100	63	no	no	INTJ
ajfa-10074	100	64	.	.	NOUN
ajfa-10074	100	65	1	1	NUM
ajfa-10074	100	66	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	100	67	434	434	NUM
ajfa-10074	100	68	evaluate	evaluate	VERB
ajfa-10074	100	69	audit	audit	NOUN
ajfa-10074	100	70	quality	quality	NOUN
ajfa-10074	100	71	as	as	SCONJ
ajfa-10074	100	72	audited	audit	VERB
ajfa-10074	100	73	financial	financial	ADJ
ajfa-10074	100	74	statements	statement	NOUN
ajfa-10074	100	75	are	be	AUX
ajfa-10074	100	76	working	work	VERB
ajfa-10074	100	77	outcomes	outcome	NOUN
ajfa-10074	100	78	of	of	ADP
ajfa-10074	100	79	both	both	DET
ajfa-10074	100	80	managers	manager	NOUN
ajfa-10074	100	81	and	and	CCONJ
ajfa-10074	100	82	auditors	auditor	NOUN
ajfa-10074	100	83	(	(	PUNCT
ajfa-10074	100	84	defond	defond	VERB
ajfa-10074	100	85	and	and	CCONJ
ajfa-10074	100	86	zhang	zhang	PROPN
ajfa-10074	100	87	,	,	PUNCT
ajfa-10074	100	88	2014	2014	NUM
ajfa-10074	100	89	;	;	PUNCT
ajfa-10074	100	90	sundgren	sundgren	NOUN
ajfa-10074	100	91	and	and	CCONJ
ajfa-10074	100	92	svanström	svanström	ADJ
ajfa-10074	100	93	,	,	PUNCT
ajfa-10074	100	94	2013	2013	NUM
ajfa-10074	100	95	)	)	PUNCT
ajfa-10074	100	96	.	.	PUNCT
ajfa-10074	101	1	indeed	indeed	ADV
ajfa-10074	101	2	,	,	PUNCT
ajfa-10074	101	3	abnormal	abnormal	ADJ
ajfa-10074	101	4	portion	portion	NOUN
ajfa-10074	101	5	of	of	ADP
ajfa-10074	101	6	accruals	accrual	NOUN
ajfa-10074	101	7	is	be	AUX
ajfa-10074	101	8	initiated	initiate	VERB
ajfa-10074	101	9	by	by	ADP
ajfa-10074	101	10	managers	manager	NOUN
ajfa-10074	101	11	in	in	ADP
ajfa-10074	101	12	order	order	NOUN
ajfa-10074	101	13	to	to	PART
ajfa-10074	101	14	control	control	VERB
ajfa-10074	101	15	earnings	earning	NOUN
ajfa-10074	101	16	that	that	PRON
ajfa-10074	101	17	benefit	benefit	VERB
ajfa-10074	101	18	for	for	ADP
ajfa-10074	101	19	themselves	themselves	PRON
ajfa-10074	101	20	rather	rather	ADV
ajfa-10074	101	21	than	than	ADP
ajfa-10074	101	22	other	other	ADJ
ajfa-10074	101	23	financial	financial	ADJ
ajfa-10074	101	24	users	user	NOUN
ajfa-10074	101	25	(	(	PUNCT
ajfa-10074	101	26	tritscher	tritscher	PROPN
ajfa-10074	101	27	,	,	PUNCT
ajfa-10074	101	28	2013	2013	NUM
ajfa-10074	101	29	)	)	PUNCT
ajfa-10074	101	30	.	.	PUNCT
ajfa-10074	102	1	managers	manager	NOUN
ajfa-10074	102	2	tends	tend	VERB
ajfa-10074	102	3	to	to	PART
ajfa-10074	102	4	choose	choose	VERB
ajfa-10074	102	5	accounting	accounting	NOUN
ajfa-10074	102	6	treatment	treatment	NOUN
ajfa-10074	102	7	for	for	ADP
ajfa-10074	102	8	managing	manage	VERB
ajfa-10074	102	9	earnings	earning	NOUN
ajfa-10074	102	10	in	in	ADP
ajfa-10074	102	11	order	order	NOUN
ajfa-10074	102	12	to	to	PART
ajfa-10074	102	13	get	get	VERB
ajfa-10074	102	14	higher	high	ADJ
ajfa-10074	102	15	bonus	bonus	NOUN
ajfa-10074	102	16	from	from	ADP
ajfa-10074	102	17	their	their	PRON
ajfa-10074	102	18	firms	firm	NOUN
ajfa-10074	102	19	’	’	PART
ajfa-10074	102	20	earnings	earning	NOUN
ajfa-10074	102	21	(	(	PUNCT
ajfa-10074	102	22	becker	becker	PROPN
ajfa-10074	102	23	et	et	PROPN
ajfa-10074	102	24	al	al	PROPN
ajfa-10074	102	25	.	.	PROPN
ajfa-10074	102	26	,	,	PUNCT
ajfa-10074	102	27	1998	1998	NUM
ajfa-10074	102	28	;	;	PUNCT
ajfa-10074	102	29	schipper	schipper	NOUN
ajfa-10074	102	30	,	,	PUNCT
ajfa-10074	102	31	1989	1989	NUM
ajfa-10074	102	32	)	)	PUNCT
ajfa-10074	102	33	,	,	PUNCT
ajfa-10074	102	34	to	to	PART
ajfa-10074	102	35	satisfy	satisfy	VERB
ajfa-10074	102	36	the	the	DET
ajfa-10074	102	37	debt	debt	NOUN
ajfa-10074	102	38	covenants	covenant	NOUN
ajfa-10074	102	39	(	(	PUNCT
ajfa-10074	102	40	becker	becker	PROPN
ajfa-10074	102	41	et	et	PROPN
ajfa-10074	102	42	al	al	PROPN
ajfa-10074	102	43	.	.	PROPN
ajfa-10074	102	44	,	,	PUNCT
ajfa-10074	102	45	1998	1998	NUM
ajfa-10074	102	46	)	)	PUNCT
ajfa-10074	102	47	or	or	CCONJ
ajfa-10074	102	48	to	to	PART
ajfa-10074	102	49	reduce	reduce	VERB
ajfa-10074	102	50	political	political	ADJ
ajfa-10074	102	51	costs	cost	NOUN
ajfa-10074	102	52	(	(	PUNCT
ajfa-10074	102	53	jones	jone	NOUN
ajfa-10074	102	54	,	,	PUNCT
ajfa-10074	102	55	1991	1991	NUM
ajfa-10074	102	56	)	)	PUNCT
ajfa-10074	102	57	.	.	PUNCT
ajfa-10074	103	1	auditors	auditor	NOUN
ajfa-10074	103	2	may	may	AUX
ajfa-10074	103	3	not	not	PART
ajfa-10074	103	4	detect	detect	VERB
ajfa-10074	103	5	earnings	earning	NOUN
ajfa-10074	103	6	management	management	NOUN
ajfa-10074	103	7	due	due	ADP
ajfa-10074	103	8	to	to	ADP
ajfa-10074	103	9	their	their	PRON
ajfa-10074	103	10	limited	limited	ADJ
ajfa-10074	103	11	resources	resource	NOUN
ajfa-10074	103	12	or	or	CCONJ
ajfa-10074	103	13	may	may	AUX
ajfa-10074	103	14	not	not	PART
ajfa-10074	103	15	report	report	VERB
ajfa-10074	103	16	earnings	earning	NOUN
ajfa-10074	103	17	management	management	NOUN
ajfa-10074	103	18	since	since	SCONJ
ajfa-10074	103	19	audit	audit	NOUN
ajfa-10074	103	20	comfort	comfort	NOUN
ajfa-10074	103	21	is	be	AUX
ajfa-10074	103	22	highest	high	ADJ
ajfa-10074	103	23	when	when	SCONJ
ajfa-10074	103	24	the	the	DET
ajfa-10074	103	25	audit	audit	NOUN
ajfa-10074	103	26	risk	risk	NOUN
ajfa-10074	103	27	is	be	AUX
ajfa-10074	103	28	lowest	low	ADJ
ajfa-10074	103	29	(	(	PUNCT
ajfa-10074	103	30	tritscher	tritscher	PROPN
ajfa-10074	103	31	,	,	PUNCT
ajfa-10074	103	32	2013	2013	NUM
ajfa-10074	103	33	)	)	PUNCT
ajfa-10074	103	34	.	.	PUNCT
ajfa-10074	104	1	in	in	ADP
ajfa-10074	104	2	another	another	DET
ajfa-10074	104	3	word	word	NOUN
ajfa-10074	104	4	,	,	PUNCT
ajfa-10074	104	5	earnings	earning	NOUN
ajfa-10074	104	6	management	management	NOUN
ajfa-10074	104	7	is	be	AUX
ajfa-10074	104	8	eliminated	eliminate	VERB
ajfa-10074	104	9	by	by	ADP
ajfa-10074	104	10	high	high	ADJ
ajfa-10074	104	11	audit	audit	NOUN
ajfa-10074	104	12	quality	quality	NOUN
ajfa-10074	104	13	,	,	PUNCT
ajfa-10074	104	14	thus	thus	ADV
ajfa-10074	104	15	,	,	PUNCT
ajfa-10074	104	16	it	it	PRON
ajfa-10074	104	17	is	be	AUX
ajfa-10074	104	18	an	an	DET
ajfa-10074	104	19	appropriate	appropriate	ADJ
ajfa-10074	104	20	proxy	proxy	NOUN
ajfa-10074	104	21	of	of	ADP
ajfa-10074	104	22	audit	audit	NOUN
ajfa-10074	104	23	quality	quality	NOUN
ajfa-10074	104	24	(	(	PUNCT
ajfa-10074	104	25	defond	defond	NOUN
ajfa-10074	104	26	and	and	CCONJ
ajfa-10074	104	27	zhang	zhang	PROPN
ajfa-10074	104	28	,	,	PUNCT
ajfa-10074	104	29	2014	2014	NUM
ajfa-10074	104	30	)	)	PUNCT
ajfa-10074	104	31	.	.	PUNCT
ajfa-10074	105	1	table	table	NOUN
ajfa-10074	105	2	i	i	PRON
ajfa-10074	105	3	summarizes	summarize	VERB
ajfa-10074	105	4	strengths	strength	NOUN
ajfa-10074	105	5	and	and	CCONJ
ajfa-10074	105	6	weaknesses	weakness	NOUN
ajfa-10074	105	7	of	of	ADP
ajfa-10074	105	8	the	the	DET
ajfa-10074	105	9	proxies	proxy	NOUN
ajfa-10074	105	10	for	for	ADP
ajfa-10074	105	11	audit	audit	NOUN
ajfa-10074	105	12	quality	quality	NOUN
ajfa-10074	105	13	.	.	PUNCT
ajfa-10074	106	1	table	table	NOUN
ajfa-10074	106	2	i.	i.	PROPN
ajfa-10074	106	3	audit	audit	PROPN
ajfa-10074	106	4	quality	quality	NOUN
ajfa-10074	106	5	proxy	proxy	NOUN
ajfa-10074	106	6	measurement	measurement	NOUN
ajfa-10074	106	7	comparative	comparative	ADJ
ajfa-10074	106	8	proxy	proxy	NOUN
ajfa-10074	106	9	category	category	NOUN
ajfa-10074	106	10	strengths	strength	NOUN
ajfa-10074	106	11	weaknesses	weakness	NOUN
ajfa-10074	106	12	material	material	NOUN
ajfa-10074	106	13	misstatements	misstatement	NOUN
ajfa-10074	106	14			ADP
ajfa-10074	106	15	strong	strong	ADJ
ajfa-10074	106	16	evidence	evidence	NOUN
ajfa-10074	106	17	of	of	ADP
ajfa-10074	106	18	poor	poor	ADJ
ajfa-10074	106	19	audit	audit	NOUN
ajfa-10074	106	20	quality	quality	NOUN
ajfa-10074	106	21			X
ajfa-10074	106	22	does	do	AUX
ajfa-10074	106	23	not	not	PART
ajfa-10074	106	24	capture	capture	VERB
ajfa-10074	106	25	subtle	subtle	ADJ
ajfa-10074	106	26	quality	quality	NOUN
ajfa-10074	106	27	variation	variation	NOUN
ajfa-10074	106	28			X
ajfa-10074	106	29	can	can	AUX
ajfa-10074	106	30	not	not	PART
ajfa-10074	106	31	infer	infer	VERB
ajfa-10074	106	32	high	high	ADJ
ajfa-10074	106	33	quality	quality	NOUN
ajfa-10074	106	34	from	from	ADP
ajfa-10074	106	35	lack	lack	NOUN
ajfa-10074	106	36	of	of	ADP
ajfa-10074	106	37	misstatements	misstatement	NOUN
ajfa-10074	106	38	going	go	VERB
ajfa-10074	106	39	concern	concern	ADJ
ajfa-10074	106	40	opinions	opinion	NOUN
ajfa-10074	106	41			ADP
ajfa-10074	106	42	strong	strong	ADJ
ajfa-10074	106	43	evidence	evidence	NOUN
ajfa-10074	106	44	of	of	ADP
ajfa-10074	106	45	poor	poor	ADJ
ajfa-10074	106	46	audit	audit	NOUN
ajfa-10074	106	47	quality	quality	NOUN
ajfa-10074	106	48			NUM
ajfa-10074	106	49	uniquely	uniquely	ADV
ajfa-10074	106	50	captures	capture	VERB
ajfa-10074	106	51	auditor	auditor	NOUN
ajfa-10074	106	52	independence	independence	NOUN
ajfa-10074	106	53			PROPN
ajfa-10074	106	54	does	do	AUX
ajfa-10074	106	55	not	not	PART
ajfa-10074	106	56	capture	capture	VERB
ajfa-10074	106	57	subtle	subtle	ADJ
ajfa-10074	106	58	quality	quality	NOUN
ajfa-10074	106	59	variation	variation	NOUN
ajfa-10074	106	60			X
ajfa-10074	106	61	only	only	ADV
ajfa-10074	106	62	applies	apply	VERB
ajfa-10074	106	63	to	to	ADP
ajfa-10074	106	64	distressed	distressed	ADJ
ajfa-10074	106	65	firms	firm	NOUN
ajfa-10074	106	66	,	,	PUNCT
ajfa-10074	106	67	limits	limit	VERB
ajfa-10074	106	68	generalizability	generalizability	NOUN
ajfa-10074	106	69	earning	earn	VERB
ajfa-10074	106	70	quality	quality	NOUN
ajfa-10074	106	71	(	(	PUNCT
ajfa-10074	106	72	eq	eq	NOUN
ajfa-10074	106	73	)	)	PUNCT
ajfa-10074	106	74			NUM
ajfa-10074	106	75	tightly	tightly	ADV
ajfa-10074	106	76	linked	link	VERB
ajfa-10074	106	77	to	to	ADP
ajfa-10074	106	78	concept	concept	NOUN
ajfa-10074	106	79	of	of	ADP
ajfa-10074	106	80	audit	audit	NOUN
ajfa-10074	106	81	quality	quality	NOUN
ajfa-10074	106	82			PROPN
ajfa-10074	106	83	evidence	evidence	NOUN
ajfa-10074	106	84	of	of	ADP
ajfa-10074	106	85	within	within	ADP
ajfa-10074	106	86	generally	generally	ADV
ajfa-10074	106	87	accepted	accept	VERB
ajfa-10074	106	88	accounting	accounting	NOUN
ajfa-10074	106	89	principles	principle	NOUN
ajfa-10074	106	90	manipulation	manipulation	NOUN
ajfa-10074	106	91			PROPN
ajfa-10074	106	92	may	may	AUX
ajfa-10074	106	93	signal	signal	VERB
ajfa-10074	106	94	more	more	ADV
ajfa-10074	106	95	egregious	egregious	ADJ
ajfa-10074	106	96	undetected	undetected	ADJ
ajfa-10074	106	97	misstatements	misstatement	NOUN
ajfa-10074	106	98			ADP
ajfa-10074	106	99	captures	capture	VERB
ajfa-10074	106	100	quality	quality	NOUN
ajfa-10074	106	101	variation	variation	NOUN
ajfa-10074	106	102	for	for	ADP
ajfa-10074	106	103	a	a	DET
ajfa-10074	106	104	large	large	ADJ
ajfa-10074	106	105	number	number	NOUN
ajfa-10074	106	106	of	of	ADP
ajfa-10074	106	107	firms	firm	NOUN
ajfa-10074	106	108			NUM
ajfa-10074	106	109	results	result	NOUN
ajfa-10074	106	110	of	of	ADP
ajfa-10074	106	111	the	the	DET
ajfa-10074	106	112	measurement	measurement	NOUN
ajfa-10074	106	113	depend	depend	VERB
ajfa-10074	106	114	on	on	ADP
ajfa-10074	106	115	previous	previous	ADJ
ajfa-10074	106	116	data	datum	NOUN
ajfa-10074	106	117			PROPN
ajfa-10074	106	118	some	some	DET
ajfa-10074	106	119	case	case	NOUN
ajfa-10074	106	120	,	,	PUNCT
ajfa-10074	106	121	materiality	materiality	NOUN
ajfa-10074	106	122	of	of	ADP
ajfa-10074	106	123	classification	classification	NOUN
ajfa-10074	106	124	and	and	CCONJ
ajfa-10074	106	125	disclosure	disclosure	NOUN
ajfa-10074	106	126	on	on	ADP
ajfa-10074	106	127	the	the	DET
ajfa-10074	106	128	financial	financial	ADJ
ajfa-10074	106	129	statement	statement	NOUN
ajfa-10074	106	130	not	not	PART
ajfa-10074	106	131	include	include	VERB
ajfa-10074	106	132	on	on	ADP
ajfa-10074	106	133	the	the	DET
ajfa-10074	106	134	earning	earn	VERB
ajfa-10074	106	135	quality	quality	NOUN
ajfa-10074	106	136	.	.	PUNCT
ajfa-10074	107	1	there	there	ADV
ajfa-10074	107	2	for	for	ADP
ajfa-10074	107	3	no	no	PRON
ajfa-10074	107	4	exactly	exactly	ADV
ajfa-10074	107	5	when	when	SCONJ
ajfa-10074	107	6	using	use	VERB
ajfa-10074	107	7	the	the	DET
ajfa-10074	107	8	eq	eq	NOUN
ajfa-10074	107	9	is	be	AUX
ajfa-10074	107	10	proxy	proxy	NOUN
ajfa-10074	107	11	for	for	ADP
ajfa-10074	107	12	audit	audit	NOUN
ajfa-10074	107	13	quality	quality	NOUN
ajfa-10074	107	14			PROPN
ajfa-10074	107	15	limited	limited	ADJ
ajfa-10074	107	16	consensus	consensus	NOUN
ajfa-10074	107	17	on	on	ADP
ajfa-10074	107	18	measurement	measurement	NOUN
ajfa-10074	107	19			PROPN
ajfa-10074	107	20	potentially	potentially	ADV
ajfa-10074	107	21	large	large	ADJ
ajfa-10074	107	22	measurement	measurement	NOUN
ajfa-10074	107	23	errors	error	NOUN
ajfa-10074	107	24	source	source	NOUN
ajfa-10074	107	25	:	:	PUNCT
ajfa-10074	107	26	defond	defond	PROPN
ajfa-10074	107	27	&	&	CCONJ
ajfa-10074	107	28	zhang	zhang	PROPN
ajfa-10074	107	29	(	(	PUNCT
ajfa-10074	107	30	2014	2014	NUM
ajfa-10074	107	31	)	)	PUNCT
ajfa-10074	107	32	asian	asian	ADJ
ajfa-10074	107	33	journal	journal	NOUN
ajfa-10074	107	34	of	of	ADP
ajfa-10074	107	35	finance	finance	PROPN
ajfa-10074	107	36	&	&	CCONJ
ajfa-10074	107	37	accounting	accounting	PROPN
ajfa-10074	107	38	issn	issn	PROPN
ajfa-10074	107	39	1946	1946	NUM
ajfa-10074	107	40	-	-	PUNCT
ajfa-10074	107	41	052x	052x	PROPN
ajfa-10074	107	42	2017	2017	NUM
ajfa-10074	107	43	,	,	PUNCT
ajfa-10074	107	44	vol	vol	NOUN
ajfa-10074	107	45	.	.	NOUN
ajfa-10074	107	46	9	9	NUM
ajfa-10074	107	47	,	,	PUNCT
ajfa-10074	107	48	no	no	INTJ
ajfa-10074	107	49	.	.	NOUN
ajfa-10074	107	50	1	1	NUM
ajfa-10074	107	51	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	107	52	435	435	NUM
ajfa-10074	107	53	in	in	ADP
ajfa-10074	107	54	vietnam	vietnam	PROPN
ajfa-10074	107	55	,	,	PUNCT
ajfa-10074	107	56	data	datum	NOUN
ajfa-10074	107	57	about	about	ADP
ajfa-10074	107	58	errors	error	NOUN
ajfa-10074	107	59	and	and	CCONJ
ajfa-10074	107	60	weaknesses	weakness	NOUN
ajfa-10074	107	61	of	of	ADP
ajfa-10074	107	62	audit	audit	NOUN
ajfa-10074	107	63	firms	firm	NOUN
ajfa-10074	107	64	in	in	ADP
ajfa-10074	107	65	the	the	DET
ajfa-10074	107	66	investigation	investigation	NOUN
ajfa-10074	107	67	of	of	ADP
ajfa-10074	107	68	appropriate	appropriate	ADJ
ajfa-10074	107	69	authorities	authority	NOUN
ajfa-10074	107	70	is	be	AUX
ajfa-10074	107	71	not	not	PART
ajfa-10074	107	72	available	available	ADJ
ajfa-10074	107	73	(	(	PUNCT
ajfa-10074	107	74	bùi	bùi	PROPN
ajfa-10074	107	75	văn	văn	PROPN
ajfa-10074	107	76	mai	mai	PROPN
ajfa-10074	107	77	,	,	PUNCT
ajfa-10074	107	78	2014	2014	NUM
ajfa-10074	107	79	)	)	PUNCT
ajfa-10074	107	80	.	.	PUNCT
ajfa-10074	108	1	the	the	DET
ajfa-10074	108	2	quantity	quantity	NOUN
ajfa-10074	108	3	of	of	ADP
ajfa-10074	108	4	audit	audit	NOUN
ajfa-10074	108	5	firms	firm	NOUN
ajfa-10074	108	6	that	that	PRON
ajfa-10074	108	7	are	be	AUX
ajfa-10074	108	8	under	under	ADP
ajfa-10074	108	9	suspicion	suspicion	NOUN
ajfa-10074	108	10	about	about	ADP
ajfa-10074	108	11	their	their	PRON
ajfa-10074	108	12	audit	audit	NOUN
ajfa-10074	108	13	service	service	NOUN
ajfa-10074	108	14	quality	quality	NOUN
ajfa-10074	108	15	does	do	AUX
ajfa-10074	108	16	not	not	PART
ajfa-10074	108	17	represent	represent	VERB
ajfa-10074	108	18	all	all	DET
ajfa-10074	108	19	audit	audit	NOUN
ajfa-10074	108	20	firms	firm	NOUN
ajfa-10074	108	21	in	in	ADP
ajfa-10074	108	22	vietnam	vietnam	PROPN
ajfa-10074	108	23	.	.	PUNCT
ajfa-10074	109	1	further	far	ADV
ajfa-10074	109	2	,	,	PUNCT
ajfa-10074	109	3	the	the	DET
ajfa-10074	109	4	portion	portion	NOUN
ajfa-10074	109	5	of	of	ADP
ajfa-10074	109	6	going	go	VERB
ajfa-10074	109	7	-	-	PUNCT
ajfa-10074	109	8	concern	concern	NOUN
ajfa-10074	109	9	opinions	opinion	NOUN
ajfa-10074	109	10	of	of	ADP
ajfa-10074	109	11	auditors	auditor	NOUN
ajfa-10074	109	12	is	be	AUX
ajfa-10074	109	13	extremely	extremely	ADV
ajfa-10074	109	14	low	low	ADJ
ajfa-10074	109	15	;	;	PUNCT
ajfa-10074	109	16	hence	hence	ADV
ajfa-10074	109	17	,	,	PUNCT
ajfa-10074	109	18	this	this	PRON
ajfa-10074	109	19	can	can	AUX
ajfa-10074	109	20	not	not	PART
ajfa-10074	109	21	be	be	AUX
ajfa-10074	109	22	used	use	VERB
ajfa-10074	109	23	to	to	PART
ajfa-10074	109	24	reflect	reflect	VERB
ajfa-10074	109	25	audit	audit	NOUN
ajfa-10074	109	26	quality	quality	NOUN
ajfa-10074	109	27	.	.	PUNCT
ajfa-10074	110	1	correspondingly	correspondingly	ADV
ajfa-10074	110	2	,	,	PUNCT
ajfa-10074	110	3	this	this	DET
ajfa-10074	110	4	study	study	NOUN
ajfa-10074	110	5	uses	use	VERB
ajfa-10074	110	6	earnings	earning	NOUN
ajfa-10074	110	7	management	management	NOUN
ajfa-10074	110	8	measurement	measurement	NOUN
ajfa-10074	110	9	(	(	PUNCT
ajfa-10074	110	10	discretionary	discretionary	ADJ
ajfa-10074	110	11	accruals	accrual	NOUN
ajfa-10074	110	12	)	)	PUNCT
ajfa-10074	110	13	as	as	ADP
ajfa-10074	110	14	a	a	DET
ajfa-10074	110	15	proxy	proxy	NOUN
ajfa-10074	110	16	for	for	ADP
ajfa-10074	110	17	the	the	DET
ajfa-10074	110	18	quality	quality	NOUN
ajfa-10074	110	19	of	of	ADP
ajfa-10074	110	20	auditing	auditing	NOUN
ajfa-10074	110	21	vietnamese	vietnamese	ADJ
ajfa-10074	110	22	listed	list	VERB
ajfa-10074	110	23	companies	company	NOUN
ajfa-10074	110	24	’	’	PART
ajfa-10074	110	25	financial	financial	ADJ
ajfa-10074	110	26	statements	statement	NOUN
ajfa-10074	110	27	.	.	PUNCT
ajfa-10074	111	1	2.3	2.3	NUM
ajfa-10074	111	2	.	.	PUNCT
ajfa-10074	112	1	studies	study	NOUN
ajfa-10074	112	2	of	of	ADP
ajfa-10074	112	3	audit	audit	NOUN
ajfa-10074	112	4	quality	quality	NOUN
ajfa-10074	112	5	in	in	ADP
ajfa-10074	112	6	emerging	emerge	VERB
ajfa-10074	112	7	economies	economy	NOUN
ajfa-10074	112	8	there	there	PRON
ajfa-10074	112	9	are	be	VERB
ajfa-10074	112	10	few	few	ADJ
ajfa-10074	112	11	research	research	NOUN
ajfa-10074	112	12	on	on	ADP
ajfa-10074	112	13	audit	audit	NOUN
ajfa-10074	112	14	quality	quality	NOUN
ajfa-10074	112	15	in	in	ADP
ajfa-10074	112	16	the	the	DET
ajfa-10074	112	17	emerging	emerge	VERB
ajfa-10074	112	18	economies	economy	NOUN
ajfa-10074	112	19	context	context	VERB
ajfa-10074	112	20	,	,	PUNCT
ajfa-10074	112	21	which	which	PRON
ajfa-10074	112	22	showed	show	VERB
ajfa-10074	112	23	indicated	indicate	VERB
ajfa-10074	112	24	that	that	SCONJ
ajfa-10074	112	25	the	the	DET
ajfa-10074	112	26	findings	finding	NOUN
ajfa-10074	112	27	of	of	ADP
ajfa-10074	112	28	the	the	DET
ajfa-10074	112	29	audit	audit	NOUN
ajfa-10074	112	30	quality	quality	NOUN
ajfa-10074	112	31	in	in	ADP
ajfa-10074	112	32	the	the	DET
ajfa-10074	112	33	developed	develop	VERB
ajfa-10074	112	34	economies	economy	NOUN
ajfa-10074	112	35	may	may	AUX
ajfa-10074	112	36	not	not	PART
ajfa-10074	112	37	necessary	necessary	ADJ
ajfa-10074	112	38	apply	apply	VERB
ajfa-10074	112	39	in	in	ADP
ajfa-10074	112	40	emerging	emerge	VERB
ajfa-10074	112	41	economies	economy	NOUN
ajfa-10074	112	42	(	(	PUNCT
ajfa-10074	112	43	beisland	beisland	ADV
ajfa-10074	112	44	et	et	PROPN
ajfa-10074	112	45	al	al	PROPN
ajfa-10074	112	46	.	.	PROPN
ajfa-10074	112	47	,	,	PUNCT
ajfa-10074	112	48	2015	2015	NUM
ajfa-10074	112	49	;	;	PUNCT
ajfa-10074	112	50	ha	ha	INTJ
ajfa-10074	112	51	,	,	PUNCT
ajfa-10074	112	52	2014	2014	NUM
ajfa-10074	112	53	;	;	PUNCT
ajfa-10074	112	54	pham	pham	PROPN
ajfa-10074	112	55	and	and	CCONJ
ajfa-10074	112	56	hoang	hoang	PROPN
ajfa-10074	112	57	,	,	PUNCT
ajfa-10074	112	58	2015	2015	NUM
ajfa-10074	112	59	)	)	PUNCT
ajfa-10074	112	60	.	.	PUNCT
ajfa-10074	113	1	because	because	SCONJ
ajfa-10074	113	2	firms	firm	NOUN
ajfa-10074	113	3	operated	operate	VERB
ajfa-10074	113	4	in	in	ADP
ajfa-10074	113	5	emerging	emerge	VERB
ajfa-10074	113	6	economies	economy	NOUN
ajfa-10074	113	7	have	have	VERB
ajfa-10074	113	8	different	different	ADJ
ajfa-10074	113	9	legal	legal	ADJ
ajfa-10074	113	10	systems	system	NOUN
ajfa-10074	113	11	and	and	CCONJ
ajfa-10074	113	12	corporate	corporate	ADJ
ajfa-10074	113	13	governances	governance	NOUN
ajfa-10074	113	14	from	from	ADP
ajfa-10074	113	15	that	that	PRON
ajfa-10074	113	16	of	of	ADP
ajfa-10074	113	17	firms	firm	NOUN
ajfa-10074	113	18	located	locate	VERB
ajfa-10074	113	19	in	in	ADP
ajfa-10074	113	20	developed	develop	VERB
ajfa-10074	113	21	one	one	NUM
ajfa-10074	113	22	.	.	PUNCT
ajfa-10074	114	1	the	the	DET
ajfa-10074	114	2	following	follow	VERB
ajfa-10074	114	3	paragraphs	paragraph	NOUN
ajfa-10074	114	4	will	will	AUX
ajfa-10074	114	5	critically	critically	ADV
ajfa-10074	114	6	synthesis	synthesis	VERB
ajfa-10074	114	7	previous	previous	ADJ
ajfa-10074	114	8	studies	study	NOUN
ajfa-10074	114	9	on	on	ADP
ajfa-10074	114	10	audit	audit	NOUN
ajfa-10074	114	11	quality	quality	NOUN
ajfa-10074	114	12	in	in	ADP
ajfa-10074	114	13	emerging	emerge	VERB
ajfa-10074	114	14	economies	economy	NOUN
ajfa-10074	114	15	to	to	PART
ajfa-10074	114	16	highlight	highlight	VERB
ajfa-10074	114	17	the	the	DET
ajfa-10074	114	18	above	above	ADJ
ajfa-10074	114	19	differences	difference	NOUN
ajfa-10074	114	20	and	and	CCONJ
ajfa-10074	114	21	the	the	DET
ajfa-10074	114	22	need	need	NOUN
ajfa-10074	114	23	for	for	ADP
ajfa-10074	114	24	additional	additional	ADJ
ajfa-10074	114	25	research	research	NOUN
ajfa-10074	114	26	on	on	ADP
ajfa-10074	114	27	audit	audit	NOUN
ajfa-10074	114	28	quality	quality	NOUN
ajfa-10074	114	29	in	in	ADP
ajfa-10074	114	30	an	an	DET
ajfa-10074	114	31	emerging	emerge	VERB
ajfa-10074	114	32	economy	economy	NOUN
ajfa-10074	114	33	,	,	PUNCT
ajfa-10074	114	34	such	such	ADJ
ajfa-10074	114	35	as	as	ADP
ajfa-10074	114	36	vietnam	vietnam	PROPN
ajfa-10074	114	37	.	.	PUNCT
ajfa-10074	115	1	beisland	beisland	PROPN
ajfa-10074	115	2	et	et	PROPN
ajfa-10074	115	3	al	al	PROPN
ajfa-10074	115	4	.	.	PROPN
ajfa-10074	116	1	(	(	PUNCT
ajfa-10074	116	2	2015	2015	NUM
ajfa-10074	116	3	)	)	PUNCT
ajfa-10074	116	4	examined	examine	VERB
ajfa-10074	116	5	the	the	DET
ajfa-10074	116	6	relationships	relationship	NOUN
ajfa-10074	116	7	between	between	ADP
ajfa-10074	116	8	audit	audit	NOUN
ajfa-10074	116	9	quality	quality	NOUN
ajfa-10074	116	10	(	(	PUNCT
ajfa-10074	116	11	measured	measure	VERB
ajfa-10074	116	12	by	by	ADP
ajfa-10074	116	13	big	big	ADJ
ajfa-10074	116	14	4	4	NUM
ajfa-10074	116	15	auditors	auditor	NOUN
ajfa-10074	116	16	)	)	PUNCT
ajfa-10074	116	17	and	and	CCONJ
ajfa-10074	116	18	corporate	corporate	ADJ
ajfa-10074	116	19	governances	governance	NOUN
ajfa-10074	116	20	of	of	ADP
ajfa-10074	116	21	microfinance	microfinance	NOUN
ajfa-10074	116	22	institutions	institution	NOUN
ajfa-10074	116	23	from	from	ADP
ajfa-10074	116	24	73	73	NUM
ajfa-10074	116	25	emerging	emerge	VERB
ajfa-10074	116	26	or	or	CCONJ
ajfa-10074	116	27	developing	develop	VERB
ajfa-10074	116	28	economies	economy	NOUN
ajfa-10074	116	29	.	.	PUNCT
ajfa-10074	117	1	the	the	DET
ajfa-10074	117	2	results	result	NOUN
ajfa-10074	117	3	of	of	ADP
ajfa-10074	117	4	the	the	DET
ajfa-10074	117	5	study	study	NOUN
ajfa-10074	117	6	showed	show	VERB
ajfa-10074	117	7	that	that	SCONJ
ajfa-10074	117	8	there	there	PRON
ajfa-10074	117	9	are	be	VERB
ajfa-10074	117	10	no	no	DET
ajfa-10074	117	11	or	or	CCONJ
ajfa-10074	117	12	weak	weak	ADJ
ajfa-10074	117	13	correlations	correlation	NOUN
ajfa-10074	117	14	between	between	ADP
ajfa-10074	117	15	audit	audit	NOUN
ajfa-10074	117	16	quality	quality	NOUN
ajfa-10074	117	17	and	and	CCONJ
ajfa-10074	117	18	corporate	corporate	ADJ
ajfa-10074	117	19	-	-	PUNCT
ajfa-10074	117	20	governance	governance	NOUN
ajfa-10074	117	21	factors	factor	NOUN
ajfa-10074	117	22	.	.	PUNCT
ajfa-10074	118	1	the	the	DET
ajfa-10074	118	2	findings	finding	NOUN
ajfa-10074	118	3	of	of	ADP
ajfa-10074	118	4	the	the	DET
ajfa-10074	118	5	study	study	NOUN
ajfa-10074	118	6	provide	provide	VERB
ajfa-10074	118	7	evidences	evidence	NOUN
ajfa-10074	118	8	that	that	SCONJ
ajfa-10074	118	9	microfinance	microfinance	NOUN
ajfa-10074	118	10	institions	instition	NOUN
ajfa-10074	118	11	in	in	ADP
ajfa-10074	118	12	emerging	emerge	VERB
ajfa-10074	118	13	/	/	SYM
ajfa-10074	118	14	developing	develop	VERB
ajfa-10074	118	15	economies	economy	NOUN
ajfa-10074	118	16	are	be	AUX
ajfa-10074	118	17	different	different	ADJ
ajfa-10074	118	18	from	from	ADP
ajfa-10074	118	19	those	those	PRON
ajfa-10074	118	20	in	in	ADP
ajfa-10074	118	21	developed	develop	VERB
ajfa-10074	118	22	economies	economy	NOUN
ajfa-10074	118	23	in	in	ADP
ajfa-10074	118	24	terms	term	NOUN
ajfa-10074	118	25	of	of	ADP
ajfa-10074	118	26	auditor	auditor	NOUN
ajfa-10074	118	27	choice	choice	NOUN
ajfa-10074	118	28	when	when	SCONJ
ajfa-10074	118	29	they	they	PRON
ajfa-10074	118	30	appoint	appoint	VERB
ajfa-10074	118	31	auditors	auditor	NOUN
ajfa-10074	118	32	with	with	ADP
ajfa-10074	118	33	fundamental	fundamental	ADJ
ajfa-10074	118	34	economic	economic	ADJ
ajfa-10074	118	35	forces	force	NOUN
ajfa-10074	118	36	rather	rather	ADV
ajfa-10074	118	37	than	than	ADP
ajfa-10074	118	38	devoting	devote	VERB
ajfa-10074	118	39	much	much	ADJ
ajfa-10074	118	40	attention	attention	NOUN
ajfa-10074	118	41	to	to	ADP
ajfa-10074	118	42	corporate	corporate	ADJ
ajfa-10074	118	43	governance	governance	NOUN
ajfa-10074	118	44	.	.	PUNCT
ajfa-10074	119	1	competition	competition	NOUN
ajfa-10074	119	2	2.4	2.4	NUM
ajfa-10074	119	3	.	.	PUNCT
ajfa-10074	120	1	vietnam	vietnam	PROPN
ajfa-10074	120	2	context	context	PROPN
ajfa-10074	120	3	this	this	DET
ajfa-10074	120	4	research	research	NOUN
ajfa-10074	120	5	was	be	AUX
ajfa-10074	120	6	conducted	conduct	VERB
ajfa-10074	120	7	in	in	ADP
ajfa-10074	120	8	an	an	DET
ajfa-10074	120	9	emerging	emerge	VERB
ajfa-10074	120	10	economy	economy	NOUN
ajfa-10074	120	11	context	context	NOUN
ajfa-10074	120	12	,	,	PUNCT
ajfa-10074	120	13	vietnam	vietnam	PROPN
ajfa-10074	120	14	,	,	PUNCT
ajfa-10074	120	15	for	for	ADP
ajfa-10074	120	16	three	three	NUM
ajfa-10074	120	17	main	main	ADJ
ajfa-10074	120	18	reasons	reason	NOUN
ajfa-10074	120	19	.	.	PUNCT
ajfa-10074	121	1	first	first	ADV
ajfa-10074	121	2	,	,	PUNCT
ajfa-10074	121	3	vietnam	vietnam	PROPN
ajfa-10074	121	4	had	have	VERB
ajfa-10074	121	5	young	young	ADJ
ajfa-10074	121	6	stock	stock	NOUN
ajfa-10074	121	7	exchanges	exchange	NOUN
ajfa-10074	121	8	which	which	PRON
ajfa-10074	121	9	are	be	AUX
ajfa-10074	121	10	associated	associate	VERB
ajfa-10074	121	11	with	with	ADP
ajfa-10074	121	12	many	many	ADJ
ajfa-10074	121	13	issues	issue	NOUN
ajfa-10074	121	14	related	relate	VERB
ajfa-10074	121	15	to	to	ADP
ajfa-10074	121	16	the	the	DET
ajfa-10074	121	17	transparency	transparency	NOUN
ajfa-10074	121	18	of	of	ADP
ajfa-10074	121	19	both	both	CCONJ
ajfa-10074	121	20	financial	financial	ADJ
ajfa-10074	121	21	and	and	CCONJ
ajfa-10074	121	22	non	non	ADJ
ajfa-10074	121	23	-	-	ADJ
ajfa-10074	121	24	financial	financial	ADJ
ajfa-10074	121	25	information	information	NOUN
ajfa-10074	121	26	(	(	PUNCT
ajfa-10074	121	27	quang	quang	INTJ
ajfa-10074	121	28	,	,	PUNCT
ajfa-10074	121	29	2013	2013	NUM
ajfa-10074	121	30	)	)	PUNCT
ajfa-10074	121	31	.	.	PUNCT
ajfa-10074	122	1	information	information	NOUN
ajfa-10074	122	2	disclosures	disclosure	NOUN
ajfa-10074	122	3	of	of	ADP
ajfa-10074	122	4	listed	list	VERB
ajfa-10074	122	5	companies	company	NOUN
ajfa-10074	122	6	in	in	ADP
ajfa-10074	122	7	vietnam	vietnam	PROPN
ajfa-10074	122	8	are	be	AUX
ajfa-10074	122	9	more	more	ADV
ajfa-10074	122	10	perfunctory	perfunctory	ADJ
ajfa-10074	122	11	in	in	ADP
ajfa-10074	122	12	nature	nature	NOUN
ajfa-10074	122	13	and	and	CCONJ
ajfa-10074	122	14	are	be	AUX
ajfa-10074	122	15	not	not	PART
ajfa-10074	122	16	detailed	detail	VERB
ajfa-10074	122	17	(	(	PUNCT
ajfa-10074	122	18	international	international	ADJ
ajfa-10074	122	19	finance	finance	NOUN
ajfa-10074	122	20	corporation	corporation	NOUN
ajfa-10074	122	21	,	,	PUNCT
ajfa-10074	122	22	2011	2011	NUM
ajfa-10074	122	23	)	)	PUNCT
ajfa-10074	122	24	.	.	PUNCT
ajfa-10074	123	1	most	most	ADJ
ajfa-10074	123	2	vietnam	vietnam	PROPN
ajfa-10074	123	3	listed	list	VERB
ajfa-10074	123	4	companies	company	NOUN
ajfa-10074	123	5	do	do	AUX
ajfa-10074	123	6	not	not	PART
ajfa-10074	123	7	report	report	VERB
ajfa-10074	123	8	regularly	regularly	ADV
ajfa-10074	123	9	or	or	CCONJ
ajfa-10074	123	10	in	in	ADP
ajfa-10074	123	11	details	detail	NOUN
ajfa-10074	123	12	the	the	DET
ajfa-10074	123	13	management	management	NOUN
ajfa-10074	123	14	information	information	NOUN
ajfa-10074	123	15	so	so	SCONJ
ajfa-10074	123	16	that	that	SCONJ
ajfa-10074	123	17	it	it	PRON
ajfa-10074	123	18	is	be	AUX
ajfa-10074	123	19	hard	hard	ADJ
ajfa-10074	123	20	to	to	PART
ajfa-10074	123	21	analyze	analyze	VERB
ajfa-10074	123	22	and	and	CCONJ
ajfa-10074	123	23	evaluate	evaluate	VERB
ajfa-10074	123	24	the	the	DET
ajfa-10074	123	25	actual	actual	ADJ
ajfa-10074	123	26	business	business	NOUN
ajfa-10074	123	27	activities	activity	NOUN
ajfa-10074	123	28	of	of	ADP
ajfa-10074	123	29	these	these	DET
ajfa-10074	123	30	companies	company	NOUN
ajfa-10074	123	31	in	in	ADP
ajfa-10074	123	32	a	a	DET
ajfa-10074	123	33	timely	timely	ADJ
ajfa-10074	123	34	manner	manner	NOUN
ajfa-10074	123	35	(	(	PUNCT
ajfa-10074	123	36	do	do	AUX
ajfa-10074	123	37	and	and	CCONJ
ajfa-10074	123	38	ngo	ngo	PROPN
ajfa-10074	123	39	,	,	PUNCT
ajfa-10074	123	40	2015	2015	NUM
ajfa-10074	123	41	)	)	PUNCT
ajfa-10074	123	42	.	.	PUNCT
ajfa-10074	124	1	second	second	ADJ
ajfa-10074	124	2	,	,	PUNCT
ajfa-10074	124	3	most	most	ADJ
ajfa-10074	124	4	of	of	ADP
ajfa-10074	124	5	vietnam	vietnam	PROPN
ajfa-10074	124	6	listed	list	VERB
ajfa-10074	124	7	companies	company	NOUN
ajfa-10074	124	8	have	have	VERB
ajfa-10074	124	9	poor	poor	ADJ
ajfa-10074	124	10	corporate	corporate	ADJ
ajfa-10074	124	11	governance	governance	NOUN
ajfa-10074	124	12	(	(	PUNCT
ajfa-10074	124	13	international	international	ADJ
ajfa-10074	124	14	finance	finance	NOUN
ajfa-10074	124	15	corporation	corporation	NOUN
ajfa-10074	124	16	,	,	PUNCT
ajfa-10074	124	17	2012	2012	NUM
ajfa-10074	124	18	;	;	PUNCT
ajfa-10074	124	19	quang	quang	PROPN
ajfa-10074	124	20	,	,	PUNCT
ajfa-10074	124	21	2013	2013	NUM
ajfa-10074	124	22	)	)	PUNCT
ajfa-10074	124	23	.	.	PUNCT
ajfa-10074	125	1	board	board	NOUN
ajfa-10074	125	2	of	of	ADP
ajfa-10074	125	3	directors	director	NOUN
ajfa-10074	125	4	is	be	AUX
ajfa-10074	125	5	decentralized	decentralize	VERB
ajfa-10074	125	6	with	with	ADP
ajfa-10074	125	7	great	great	ADJ
ajfa-10074	125	8	power	power	NOUN
ajfa-10074	125	9	(	(	PUNCT
ajfa-10074	125	10	do	do	AUX
ajfa-10074	125	11	and	and	CCONJ
ajfa-10074	125	12	ngo	ngo	PROPN
ajfa-10074	125	13	,	,	PUNCT
ajfa-10074	125	14	2015	2015	NUM
ajfa-10074	125	15	)	)	PUNCT
ajfa-10074	125	16	,	,	PUNCT
ajfa-10074	125	17	whereas	whereas	SCONJ
ajfa-10074	125	18	shareholders	shareholder	NOUN
ajfa-10074	125	19	and	and	CCONJ
ajfa-10074	125	20	audit	audit	NOUN
ajfa-10074	125	21	committees	committee	NOUN
ajfa-10074	125	22	do	do	AUX
ajfa-10074	125	23	not	not	PART
ajfa-10074	125	24	undertake	undertake	VERB
ajfa-10074	125	25	their	their	PRON
ajfa-10074	125	26	full	full	ADJ
ajfa-10074	125	27	rights	right	NOUN
ajfa-10074	125	28	(	(	PUNCT
ajfa-10074	125	29	vietnam	vietnam	NOUN
ajfa-10074	125	30	investment	investment	PROPN
ajfa-10074	125	31	review	review	NOUN
ajfa-10074	125	32	,	,	PUNCT
ajfa-10074	125	33	2015	2015	NUM
ajfa-10074	125	34	)	)	PUNCT
ajfa-10074	125	35	.	.	PUNCT
ajfa-10074	126	1	the	the	DET
ajfa-10074	126	2	weakness	weakness	NOUN
ajfa-10074	126	3	area	area	NOUN
ajfa-10074	126	4	of	of	ADP
ajfa-10074	126	5	corporate	corporate	ADJ
ajfa-10074	126	6	governance	governance	NOUN
ajfa-10074	126	7	of	of	ADP
ajfa-10074	126	8	vietnam	vietnam	PROPN
ajfa-10074	126	9	listed	list	VERB
ajfa-10074	126	10	companies	company	NOUN
ajfa-10074	126	11	is	be	AUX
ajfa-10074	126	12	the	the	DET
ajfa-10074	126	13	effectiveness	effectiveness	NOUN
ajfa-10074	126	14	of	of	ADP
ajfa-10074	126	15	the	the	DET
ajfa-10074	126	16	shareholders	shareholder	NOUN
ajfa-10074	126	17	’	'	PUNCT
ajfa-10074	126	18	rights	right	NOUN
ajfa-10074	126	19	when	when	SCONJ
ajfa-10074	126	20	these	these	DET
ajfa-10074	126	21	companies	company	NOUN
ajfa-10074	126	22	less	less	ADV
ajfa-10074	126	23	adhere	adhere	VERB
ajfa-10074	126	24	shareholders	shareholder	NOUN
ajfa-10074	126	25	’	'	PUNCT
ajfa-10074	126	26	rights	right	NOUN
ajfa-10074	126	27	(	(	PUNCT
ajfa-10074	126	28	international	international	ADJ
ajfa-10074	126	29	finance	finance	NOUN
ajfa-10074	126	30	corporation	corporation	NOUN
ajfa-10074	126	31	,	,	PUNCT
ajfa-10074	126	32	2012	2012	NUM
ajfa-10074	126	33	)	)	PUNCT
ajfa-10074	126	34	.	.	PUNCT
ajfa-10074	127	1	asian	asian	ADJ
ajfa-10074	127	2	journal	journal	PROPN
ajfa-10074	127	3	of	of	ADP
ajfa-10074	127	4	finance	finance	PROPN
ajfa-10074	127	5	&	&	CCONJ
ajfa-10074	127	6	accounting	accounting	PROPN
ajfa-10074	127	7	issn	issn	PROPN
ajfa-10074	127	8	1946	1946	NUM
ajfa-10074	127	9	-	-	PUNCT
ajfa-10074	127	10	052x	052x	PROPN
ajfa-10074	127	11	2017	2017	NUM
ajfa-10074	127	12	,	,	PUNCT
ajfa-10074	127	13	vol	vol	NOUN
ajfa-10074	127	14	.	.	NOUN
ajfa-10074	127	15	9	9	NUM
ajfa-10074	127	16	,	,	PUNCT
ajfa-10074	127	17	no	no	INTJ
ajfa-10074	127	18	.	.	NOUN
ajfa-10074	127	19	1	1	NUM
ajfa-10074	127	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	127	21	436	436	NUM
ajfa-10074	127	22	the	the	DET
ajfa-10074	127	23	decentralization	decentralization	NOUN
ajfa-10074	127	24	of	of	ADP
ajfa-10074	127	25	power	power	NOUN
ajfa-10074	127	26	to	to	ADP
ajfa-10074	127	27	executive	executive	PROPN
ajfa-10074	127	28	board	board	NOUN
ajfa-10074	127	29	lead	lead	VERB
ajfa-10074	127	30	to	to	ADP
ajfa-10074	127	31	financial	financial	ADJ
ajfa-10074	127	32	frauds	fraud	NOUN
ajfa-10074	127	33	that	that	PRON
ajfa-10074	127	34	help	help	AUX
ajfa-10074	127	35	protect	protect	VERB
ajfa-10074	127	36	the	the	DET
ajfa-10074	127	37	interest	interest	NOUN
ajfa-10074	127	38	of	of	ADP
ajfa-10074	127	39	executive	executive	ADJ
ajfa-10074	127	40	board	board	NOUN
ajfa-10074	127	41	while	while	SCONJ
ajfa-10074	127	42	detriment	detriment	NOUN
ajfa-10074	127	43	that	that	PRON
ajfa-10074	127	44	of	of	ADP
ajfa-10074	127	45	shareholders	shareholder	NOUN
ajfa-10074	127	46	(	(	PUNCT
ajfa-10074	127	47	do	do	AUX
ajfa-10074	127	48	and	and	CCONJ
ajfa-10074	127	49	ngo	ngo	PROPN
ajfa-10074	127	50	,	,	PUNCT
ajfa-10074	127	51	2015	2015	NUM
ajfa-10074	127	52	)	)	PUNCT
ajfa-10074	127	53	.	.	PUNCT
ajfa-10074	128	1	third	third	ADJ
ajfa-10074	128	2	,	,	PUNCT
ajfa-10074	128	3	auditor	auditor	NOUN
ajfa-10074	128	4	independence	independence	NOUN
ajfa-10074	128	5	is	be	AUX
ajfa-10074	128	6	an	an	DET
ajfa-10074	128	7	another	another	DET
ajfa-10074	128	8	issue	issue	NOUN
ajfa-10074	128	9	.	.	PUNCT
ajfa-10074	129	1	according	accord	VERB
ajfa-10074	129	2	to	to	ADP
ajfa-10074	129	3	the	the	DET
ajfa-10074	129	4	law	law	NOUN
ajfa-10074	129	5	of	of	ADP
ajfa-10074	129	6	vietnam	vietnam	PROPN
ajfa-10074	129	7	(	(	PUNCT
ajfa-10074	129	8	vietnamese	vietnamese	ADJ
ajfa-10074	129	9	government	government	NOUN
ajfa-10074	129	10	office	office	NOUN
ajfa-10074	129	11	,	,	PUNCT
ajfa-10074	129	12	2002	2002	NUM
ajfa-10074	129	13	)	)	PUNCT
ajfa-10074	129	14	,	,	PUNCT
ajfa-10074	129	15	audit	audit	NOUN
ajfa-10074	129	16	committees	committee	NOUN
ajfa-10074	129	17	have	have	VERB
ajfa-10074	129	18	to	to	PART
ajfa-10074	129	19	oversight	oversight	VERB
ajfa-10074	129	20	the	the	DET
ajfa-10074	129	21	activities	activity	NOUN
ajfa-10074	129	22	of	of	ADP
ajfa-10074	129	23	external	external	ADJ
ajfa-10074	129	24	auditors	auditor	NOUN
ajfa-10074	129	25	.	.	PUNCT
ajfa-10074	130	1	in	in	ADP
ajfa-10074	130	2	fact	fact	NOUN
ajfa-10074	130	3	,	,	PUNCT
ajfa-10074	130	4	external	external	ADJ
ajfa-10074	130	5	auditors	auditor	NOUN
ajfa-10074	130	6	normally	normally	ADV
ajfa-10074	130	7	work	work	VERB
ajfa-10074	130	8	with	with	ADP
ajfa-10074	130	9	the	the	DET
ajfa-10074	130	10	board	board	NOUN
ajfa-10074	130	11	of	of	ADP
ajfa-10074	130	12	directors	director	NOUN
ajfa-10074	130	13	.	.	PUNCT
ajfa-10074	131	1	further	far	ADV
ajfa-10074	131	2	,	,	PUNCT
ajfa-10074	131	3	shareholders	shareholder	NOUN
ajfa-10074	131	4	normally	normally	ADV
ajfa-10074	131	5	empower	empower	VERB
ajfa-10074	131	6	their	their	PRON
ajfa-10074	131	7	rights	right	NOUN
ajfa-10074	131	8	to	to	PART
ajfa-10074	131	9	appoint	appoint	VERB
ajfa-10074	131	10	external	external	ADJ
ajfa-10074	131	11	auditors	auditor	NOUN
ajfa-10074	131	12	and	and	CCONJ
ajfa-10074	131	13	negotiate	negotiate	VERB
ajfa-10074	131	14	with	with	ADP
ajfa-10074	131	15	auditors	auditor	NOUN
ajfa-10074	131	16	to	to	ADP
ajfa-10074	131	17	the	the	DET
ajfa-10074	131	18	board	board	NOUN
ajfa-10074	131	19	of	of	ADP
ajfa-10074	131	20	directors	director	NOUN
ajfa-10074	131	21	.	.	PUNCT
ajfa-10074	132	1	meanwhile	meanwhile	ADV
ajfa-10074	132	2	,	,	PUNCT
ajfa-10074	132	3	the	the	DET
ajfa-10074	132	4	disclosure	disclosure	NOUN
ajfa-10074	132	5	of	of	ADP
ajfa-10074	132	6	auditor	auditor	NOUN
ajfa-10074	132	7	independence	independence	NOUN
ajfa-10074	132	8	and	and	CCONJ
ajfa-10074	132	9	audit	audit	NOUN
ajfa-10074	132	10	activities	activity	NOUN
ajfa-10074	132	11	are	be	AUX
ajfa-10074	132	12	rare	rare	ADJ
ajfa-10074	132	13	in	in	ADP
ajfa-10074	132	14	either	either	CCONJ
ajfa-10074	132	15	annual	annual	ADJ
ajfa-10074	132	16	general	general	ADJ
ajfa-10074	132	17	meeting	meeting	NOUN
ajfa-10074	132	18	or	or	CCONJ
ajfa-10074	132	19	other	other	ADJ
ajfa-10074	132	20	company	company	NOUN
ajfa-10074	132	21	documents	document	NOUN
ajfa-10074	132	22	(	(	PUNCT
ajfa-10074	132	23	international	international	ADJ
ajfa-10074	132	24	finance	finance	NOUN
ajfa-10074	132	25	corporation	corporation	NOUN
ajfa-10074	132	26	,	,	PUNCT
ajfa-10074	132	27	2012	2012	NUM
ajfa-10074	132	28	)	)	PUNCT
ajfa-10074	132	29	.	.	PUNCT
ajfa-10074	133	1	thus	thus	ADV
ajfa-10074	133	2	,	,	PUNCT
ajfa-10074	133	3	the	the	DET
ajfa-10074	133	4	close	close	ADJ
ajfa-10074	133	5	relationship	relationship	NOUN
ajfa-10074	133	6	between	between	ADP
ajfa-10074	133	7	auditors	auditor	NOUN
ajfa-10074	133	8	and	and	CCONJ
ajfa-10074	133	9	board	board	NOUN
ajfa-10074	133	10	of	of	ADP
ajfa-10074	133	11	directors	director	NOUN
ajfa-10074	133	12	,	,	PUNCT
ajfa-10074	133	13	and	and	CCONJ
ajfa-10074	133	14	the	the	DET
ajfa-10074	133	15	dislosure	dislosure	NOUN
ajfa-10074	133	16	in	in	ADP
ajfa-10074	133	17	vietnam	vietnam	PROPN
ajfa-10074	133	18	listed	list	VERB
ajfa-10074	133	19	companies	company	NOUN
ajfa-10074	133	20	may	may	AUX
ajfa-10074	133	21	impair	impair	VERB
ajfa-10074	133	22	auditor	auditor	NOUN
ajfa-10074	133	23	independence	independence	NOUN
ajfa-10074	133	24	(	(	PUNCT
ajfa-10074	133	25	international	international	ADJ
ajfa-10074	133	26	finance	finance	NOUN
ajfa-10074	133	27	corporation	corporation	NOUN
ajfa-10074	133	28	,	,	PUNCT
ajfa-10074	133	29	2012	2012	NUM
ajfa-10074	133	30	)	)	PUNCT
ajfa-10074	133	31	.	.	PUNCT
ajfa-10074	134	1	although	although	SCONJ
ajfa-10074	134	2	there	there	PRON
ajfa-10074	134	3	are	be	VERB
ajfa-10074	134	4	few	few	ADJ
ajfa-10074	134	5	of	of	ADP
ajfa-10074	134	6	studies	study	NOUN
ajfa-10074	134	7	on	on	ADP
ajfa-10074	134	8	audit	audit	NOUN
ajfa-10074	134	9	quality	quality	NOUN
ajfa-10074	134	10	have	have	AUX
ajfa-10074	134	11	conducted	conduct	VERB
ajfa-10074	134	12	in	in	ADP
ajfa-10074	134	13	other	other	ADJ
ajfa-10074	134	14	emerging	emerge	VERB
ajfa-10074	134	15	economies	economy	NOUN
ajfa-10074	134	16	,	,	PUNCT
ajfa-10074	134	17	the	the	DET
ajfa-10074	134	18	results	result	NOUN
ajfa-10074	134	19	were	be	AUX
ajfa-10074	134	20	still	still	ADV
ajfa-10074	134	21	mixed	mixed	ADJ
ajfa-10074	134	22	.	.	PUNCT
ajfa-10074	135	1	with	with	ADP
ajfa-10074	135	2	the	the	DET
ajfa-10074	135	3	three	three	NUM
ajfa-10074	135	4	key	key	ADJ
ajfa-10074	135	5	institutional	institutional	ADJ
ajfa-10074	135	6	factors	factor	NOUN
ajfa-10074	135	7	of	of	ADP
ajfa-10074	135	8	vietnam	vietnam	PROPN
ajfa-10074	135	9	,	,	PUNCT
ajfa-10074	135	10	the	the	DET
ajfa-10074	135	11	finding	finding	NOUN
ajfa-10074	135	12	of	of	ADP
ajfa-10074	135	13	the	the	DET
ajfa-10074	135	14	studies	study	NOUN
ajfa-10074	135	15	in	in	ADP
ajfa-10074	135	16	other	other	ADJ
ajfa-10074	135	17	emerging	emerge	VERB
ajfa-10074	135	18	economies	economy	NOUN
ajfa-10074	135	19	may	may	AUX
ajfa-10074	135	20	not	not	PART
ajfa-10074	135	21	apply	apply	VERB
ajfa-10074	135	22	for	for	ADP
ajfa-10074	135	23	the	the	DET
ajfa-10074	135	24	vietnam	vietnam	PROPN
ajfa-10074	135	25	context	context	NOUN
ajfa-10074	135	26	.	.	PUNCT
ajfa-10074	136	1	therefore	therefore	ADV
ajfa-10074	136	2	,	,	PUNCT
ajfa-10074	136	3	there	there	PRON
ajfa-10074	136	4	is	be	VERB
ajfa-10074	136	5	still	still	ADV
ajfa-10074	136	6	a	a	DET
ajfa-10074	136	7	significant	significant	ADJ
ajfa-10074	136	8	gap	gap	NOUN
ajfa-10074	136	9	in	in	ADP
ajfa-10074	136	10	the	the	DET
ajfa-10074	136	11	literature	literature	NOUN
ajfa-10074	136	12	to	to	PART
ajfa-10074	136	13	understand	understand	VERB
ajfa-10074	136	14	the	the	DET
ajfa-10074	136	15	audit	audit	NOUN
ajfa-10074	136	16	quality	quality	NOUN
ajfa-10074	136	17	in	in	ADP
ajfa-10074	136	18	vietnam	vietnam	NOUN
ajfa-10074	136	19	listed	list	VERB
ajfa-10074	136	20	companies	company	NOUN
ajfa-10074	136	21	.	.	PUNCT
ajfa-10074	137	1	3	3	X
ajfa-10074	137	2	.	.	X
ajfa-10074	137	3	hypotheses	hypothesis	NOUN
ajfa-10074	137	4	development	development	VERB
ajfa-10074	137	5	3.1	3.1	NUM
ajfa-10074	137	6	audit	audit	NOUN
ajfa-10074	137	7	firm	firm	ADJ
ajfa-10074	137	8	reputation	reputation	NOUN
ajfa-10074	137	9	and	and	CCONJ
ajfa-10074	137	10	audit	audit	NOUN
ajfa-10074	137	11	quality	quality	NOUN
ajfa-10074	137	12	audit	audit	NOUN
ajfa-10074	137	13	firm	firm	ADJ
ajfa-10074	137	14	reputation	reputation	NOUN
ajfa-10074	137	15	relates	relate	VERB
ajfa-10074	137	16	to	to	ADP
ajfa-10074	137	17	the	the	DET
ajfa-10074	137	18	corporate	corporate	ADJ
ajfa-10074	137	19	image	image	NOUN
ajfa-10074	137	20	which	which	PRON
ajfa-10074	137	21	comes	come	VERB
ajfa-10074	137	22	over	over	ADP
ajfa-10074	137	23	time	time	NOUN
ajfa-10074	137	24	(	(	PUNCT
ajfa-10074	137	25	aronmwan	aronmwan	PROPN
ajfa-10074	137	26	et	et	PROPN
ajfa-10074	137	27	al	al	PROPN
ajfa-10074	137	28	.	.	PROPN
ajfa-10074	137	29	,	,	PUNCT
ajfa-10074	137	30	2013	2013	NUM
ajfa-10074	137	31	)	)	PUNCT
ajfa-10074	137	32	.	.	PUNCT
ajfa-10074	138	1	it	it	PRON
ajfa-10074	138	2	may	may	AUX
ajfa-10074	138	3	be	be	AUX
ajfa-10074	138	4	a	a	DET
ajfa-10074	138	5	consequence	consequence	NOUN
ajfa-10074	138	6	of	of	ADP
ajfa-10074	138	7	the	the	DET
ajfa-10074	138	8	array	array	NOUN
ajfa-10074	138	9	of	of	ADP
ajfa-10074	138	10	auditors	auditor	NOUN
ajfa-10074	138	11	,	,	PUNCT
ajfa-10074	138	12	the	the	DET
ajfa-10074	138	13	firm	firm	NOUN
ajfa-10074	138	14	possesses	possess	VERB
ajfa-10074	138	15	,	,	PUNCT
ajfa-10074	138	16	the	the	DET
ajfa-10074	138	17	brand	brand	NOUN
ajfa-10074	138	18	name	name	NOUN
ajfa-10074	138	19	,	,	PUNCT
ajfa-10074	138	20	the	the	DET
ajfa-10074	138	21	perceived	perceive	VERB
ajfa-10074	138	22	audit	audit	NOUN
ajfa-10074	138	23	quality	quality	NOUN
ajfa-10074	138	24	and	and	CCONJ
ajfa-10074	138	25	the	the	DET
ajfa-10074	138	26	fees	fee	NOUN
ajfa-10074	138	27	charged	charge	VERB
ajfa-10074	138	28	(	(	PUNCT
ajfa-10074	138	29	aronmwan	aronmwan	PROPN
ajfa-10074	138	30	et	et	PROPN
ajfa-10074	138	31	al	al	PROPN
ajfa-10074	138	32	.	.	PROPN
ajfa-10074	138	33	,	,	PUNCT
ajfa-10074	138	34	2013	2013	NUM
ajfa-10074	138	35	)	)	PUNCT
ajfa-10074	138	36	.	.	PUNCT
ajfa-10074	139	1	reputation	reputation	NOUN
ajfa-10074	139	2	is	be	AUX
ajfa-10074	139	3	also	also	ADV
ajfa-10074	139	4	a	a	DET
ajfa-10074	139	5	result	result	NOUN
ajfa-10074	139	6	of	of	ADP
ajfa-10074	139	7	audit	audit	NOUN
ajfa-10074	139	8	firms	firm	NOUN
ajfa-10074	139	9	’	'	PUNCT
ajfa-10074	139	10	technical	technical	ADJ
ajfa-10074	139	11	and	and	CCONJ
ajfa-10074	139	12	functional	functional	ADJ
ajfa-10074	139	13	quality	quality	NOUN
ajfa-10074	139	14	(	(	PUNCT
ajfa-10074	139	15	sucher	sucher	PROPN
ajfa-10074	139	16	et	et	PROPN
ajfa-10074	139	17	al	al	PROPN
ajfa-10074	139	18	.	.	PROPN
ajfa-10074	139	19	,	,	PUNCT
ajfa-10074	139	20	1999	1999	NUM
ajfa-10074	139	21	)	)	PUNCT
ajfa-10074	139	22	.	.	PUNCT
ajfa-10074	140	1	audit	audit	NOUN
ajfa-10074	140	2	firms	firm	NOUN
ajfa-10074	140	3	can	can	AUX
ajfa-10074	140	4	be	be	AUX
ajfa-10074	140	5	broadly	broadly	ADV
ajfa-10074	140	6	classified	classify	VERB
ajfa-10074	140	7	into	into	ADP
ajfa-10074	140	8	two	two	NUM
ajfa-10074	140	9	groups	group	NOUN
ajfa-10074	140	10	:	:	PUNCT
ajfa-10074	140	11	big	big	ADJ
ajfa-10074	140	12	4	4	NUM
ajfa-10074	140	13	auditors	auditor	NOUN
ajfa-10074	140	14	as	as	ADP
ajfa-10074	140	15	a	a	DET
ajfa-10074	140	16	reputable	reputable	ADJ
ajfa-10074	140	17	group	group	NOUN
ajfa-10074	140	18	and	and	CCONJ
ajfa-10074	140	19	non	non	ADJ
ajfa-10074	140	20	-	-	ADJ
ajfa-10074	140	21	big	big	ADJ
ajfa-10074	140	22	4	4	NUM
ajfa-10074	140	23	auditors	auditor	NOUN
ajfa-10074	140	24	as	as	ADP
ajfa-10074	140	25	a	a	DET
ajfa-10074	140	26	non	non	ADJ
ajfa-10074	140	27	-	-	ADJ
ajfa-10074	140	28	reputable	reputable	ADJ
ajfa-10074	140	29	group	group	NOUN
ajfa-10074	140	30	(	(	PUNCT
ajfa-10074	140	31	boulila	boulila	VERB
ajfa-10074	140	32	taktak	taktak	ADJ
ajfa-10074	140	33	and	and	CCONJ
ajfa-10074	140	34	mbarki	mbarki	NOUN
ajfa-10074	140	35	,	,	PUNCT
ajfa-10074	140	36	2014	2014	NUM
ajfa-10074	140	37	;	;	PUNCT
ajfa-10074	140	38	deangelo	deangelo	PROPN
ajfa-10074	140	39	,	,	PUNCT
ajfa-10074	140	40	1981	1981	NUM
ajfa-10074	140	41	)	)	PUNCT
ajfa-10074	140	42	.	.	PUNCT
ajfa-10074	141	1	big	big	ADJ
ajfa-10074	141	2	4	4	NUM
ajfa-10074	141	3	auditors	auditor	NOUN
ajfa-10074	141	4	are	be	AUX
ajfa-10074	141	5	argued	argue	VERB
ajfa-10074	141	6	to	to	PART
ajfa-10074	141	7	provide	provide	VERB
ajfa-10074	141	8	better	well	ADJ
ajfa-10074	141	9	quality	quality	NOUN
ajfa-10074	141	10	audits	audits	NOUN
ajfa-10074	141	11	than	than	ADP
ajfa-10074	141	12	non	non	ADJ
ajfa-10074	141	13	-	-	ADJ
ajfa-10074	141	14	big	big	ADJ
ajfa-10074	141	15	4	4	NUM
ajfa-10074	141	16	auditors	auditor	NOUN
ajfa-10074	141	17	(	(	PUNCT
ajfa-10074	141	18	boulila	boulila	VERB
ajfa-10074	141	19	taktak	taktak	ADJ
ajfa-10074	141	20	and	and	CCONJ
ajfa-10074	141	21	mbarki	mbarki	NOUN
ajfa-10074	141	22	,	,	PUNCT
ajfa-10074	141	23	2014	2014	NUM
ajfa-10074	141	24	;	;	PUNCT
ajfa-10074	141	25	klein	klein	PROPN
ajfa-10074	141	26	and	and	CCONJ
ajfa-10074	141	27	leffler	leffler	NOUN
ajfa-10074	141	28	,	,	PUNCT
ajfa-10074	141	29	1981	1981	NUM
ajfa-10074	141	30	)	)	PUNCT
ajfa-10074	141	31	.	.	PUNCT
ajfa-10074	142	1	this	this	PRON
ajfa-10074	142	2	is	be	AUX
ajfa-10074	142	3	because	because	SCONJ
ajfa-10074	142	4	reputable	reputable	ADJ
ajfa-10074	142	5	firms	firm	NOUN
ajfa-10074	142	6	(	(	PUNCT
ajfa-10074	142	7	e.g.	e.g.	ADV
ajfa-10074	142	8	big	big	ADJ
ajfa-10074	142	9	4	4	NUM
ajfa-10074	142	10	auditors	auditor	NOUN
ajfa-10074	142	11	)	)	PUNCT
ajfa-10074	142	12	want	want	VERB
ajfa-10074	142	13	to	to	PART
ajfa-10074	142	14	sustain	sustain	VERB
ajfa-10074	142	15	their	their	PRON
ajfa-10074	142	16	reputation	reputation	NOUN
ajfa-10074	142	17	and	and	CCONJ
ajfa-10074	142	18	fear	fear	VERB
ajfa-10074	142	19	losing	lose	VERB
ajfa-10074	142	20	what	what	PRON
ajfa-10074	142	21	they	they	PRON
ajfa-10074	142	22	have	have	AUX
ajfa-10074	142	23	built	build	VERB
ajfa-10074	142	24	if	if	SCONJ
ajfa-10074	142	25	they	they	PRON
ajfa-10074	142	26	provide	provide	VERB
ajfa-10074	142	27	low	low	ADJ
ajfa-10074	142	28	quality	quality	NOUN
ajfa-10074	142	29	services	service	NOUN
ajfa-10074	142	30	(	(	PUNCT
ajfa-10074	142	31	bigus	bigus	ADJ
ajfa-10074	142	32	,	,	PUNCT
ajfa-10074	142	33	2015	2015	NUM
ajfa-10074	142	34	;	;	PUNCT
ajfa-10074	142	35	klein	klein	PROPN
ajfa-10074	142	36	and	and	CCONJ
ajfa-10074	142	37	leffler	leffler	NOUN
ajfa-10074	142	38	,	,	PUNCT
ajfa-10074	142	39	1981	1981	NUM
ajfa-10074	142	40	)	)	PUNCT
ajfa-10074	142	41	.	.	PUNCT
ajfa-10074	143	1	extreme	extreme	ADJ
ajfa-10074	143	2	audit	audit	NOUN
ajfa-10074	143	3	failures	failure	NOUN
ajfa-10074	143	4	can	can	AUX
ajfa-10074	143	5	damage	damage	VERB
ajfa-10074	143	6	audit	audit	NOUN
ajfa-10074	143	7	firms	firm	NOUN
ajfa-10074	143	8	’	’	PART
ajfa-10074	143	9	reputation	reputation	NOUN
ajfa-10074	143	10	and	and	CCONJ
ajfa-10074	143	11	these	these	DET
ajfa-10074	143	12	firms	firm	NOUN
ajfa-10074	143	13	may	may	AUX
ajfa-10074	143	14	lose	lose	VERB
ajfa-10074	143	15	all	all	PRON
ajfa-10074	143	16	of	of	ADP
ajfa-10074	143	17	their	their	PRON
ajfa-10074	143	18	customers	customer	NOUN
ajfa-10074	143	19	(	(	PUNCT
ajfa-10074	143	20	defond	defond	VERB
ajfa-10074	143	21	and	and	CCONJ
ajfa-10074	143	22	zhang	zhang	PROPN
ajfa-10074	143	23	,	,	PUNCT
ajfa-10074	143	24	2014	2014	NUM
ajfa-10074	143	25	)	)	PUNCT
ajfa-10074	143	26	.	.	PUNCT
ajfa-10074	144	1	reputable	reputable	ADJ
ajfa-10074	144	2	audit	audit	NOUN
ajfa-10074	144	3	firms	firm	NOUN
ajfa-10074	144	4	also	also	ADV
ajfa-10074	144	5	have	have	VERB
ajfa-10074	144	6	high	high	ADJ
ajfa-10074	144	7	quality	quality	NOUN
ajfa-10074	144	8	auditing	auditing	NOUN
ajfa-10074	144	9	because	because	SCONJ
ajfa-10074	144	10	they	they	PRON
ajfa-10074	144	11	normally	normally	ADV
ajfa-10074	144	12	have	have	VERB
ajfa-10074	144	13	higher	high	ADJ
ajfa-10074	144	14	income	income	NOUN
ajfa-10074	144	15	from	from	ADP
ajfa-10074	144	16	their	their	PRON
ajfa-10074	144	17	assurance	assurance	NOUN
ajfa-10074	144	18	services	service	NOUN
ajfa-10074	144	19	and	and	CCONJ
ajfa-10074	144	20	have	have	VERB
ajfa-10074	144	21	higher	high	ADJ
ajfa-10074	144	22	power	power	NOUN
ajfa-10074	144	23	to	to	PART
ajfa-10074	144	24	maintain	maintain	VERB
ajfa-10074	144	25	their	their	PRON
ajfa-10074	144	26	recognized	recognize	VERB
ajfa-10074	144	27	qualifications	qualification	NOUN
ajfa-10074	144	28	(	(	PUNCT
ajfa-10074	144	29	aronmwan	aronmwan	PROPN
ajfa-10074	144	30	et	et	PROPN
ajfa-10074	144	31	al	al	PROPN
ajfa-10074	144	32	.	.	PROPN
ajfa-10074	144	33	,	,	PUNCT
ajfa-10074	144	34	2013	2013	NUM
ajfa-10074	144	35	)	)	PUNCT
ajfa-10074	144	36	.	.	PUNCT
ajfa-10074	145	1	with	with	ADP
ajfa-10074	145	2	a	a	DET
ajfa-10074	145	3	higher	high	ADJ
ajfa-10074	145	4	financial	financial	ADJ
ajfa-10074	145	5	resource	resource	NOUN
ajfa-10074	145	6	,	,	PUNCT
ajfa-10074	145	7	reputable	reputable	ADJ
ajfa-10074	145	8	audit	audit	NOUN
ajfa-10074	145	9	firms	firm	NOUN
ajfa-10074	145	10	also	also	ADV
ajfa-10074	145	11	have	have	VERB
ajfa-10074	145	12	higher	high	ADJ
ajfa-10074	145	13	motivation	motivation	NOUN
ajfa-10074	145	14	to	to	PART
ajfa-10074	145	15	spend	spend	VERB
ajfa-10074	145	16	on	on	ADP
ajfa-10074	145	17	training	training	NOUN
ajfa-10074	145	18	and	and	CCONJ
ajfa-10074	145	19	hiring	hire	VERB
ajfa-10074	145	20	competent	competent	ADJ
ajfa-10074	145	21	auditors	auditor	NOUN
ajfa-10074	145	22	to	to	PART
ajfa-10074	145	23	protect	protect	VERB
ajfa-10074	145	24	their	their	PRON
ajfa-10074	145	25	reputation	reputation	NOUN
ajfa-10074	145	26	(	(	PUNCT
ajfa-10074	145	27	rezaei	rezaei	NOUN
ajfa-10074	145	28	and	and	CCONJ
ajfa-10074	145	29	shabani	shabani	PROPN
ajfa-10074	145	30	,	,	PUNCT
ajfa-10074	145	31	2014	2014	NUM
ajfa-10074	145	32	)	)	PUNCT
ajfa-10074	145	33	.	.	PUNCT
ajfa-10074	146	1	reputable	reputable	ADJ
ajfa-10074	146	2	audit	audit	NOUN
ajfa-10074	146	3	firms	firm	NOUN
ajfa-10074	146	4	have	have	VERB
ajfa-10074	146	5	motivations	motivation	NOUN
ajfa-10074	146	6	to	to	PART
ajfa-10074	146	7	provide	provide	VERB
ajfa-10074	146	8	better	well	ADJ
ajfa-10074	146	9	assurance	assurance	NOUN
ajfa-10074	146	10	services	service	NOUN
ajfa-10074	146	11	to	to	PART
ajfa-10074	146	12	maintain	maintain	VERB
ajfa-10074	146	13	their	their	PRON
ajfa-10074	146	14	reputation	reputation	NOUN
ajfa-10074	146	15	,	,	PUNCT
ajfa-10074	146	16	which	which	PRON
ajfa-10074	146	17	,	,	PUNCT
ajfa-10074	146	18	in	in	ADP
ajfa-10074	146	19	turn	turn	NOUN
ajfa-10074	146	20	,	,	PUNCT
ajfa-10074	146	21	lead	lead	VERB
ajfa-10074	146	22	to	to	ADP
ajfa-10074	146	23	higher	high	ADJ
ajfa-10074	146	24	price	price	NOUN
ajfa-10074	146	25	premium	premium	NOUN
ajfa-10074	146	26	that	that	PRON
ajfa-10074	146	27	these	these	DET
ajfa-10074	146	28	firms	firm	NOUN
ajfa-10074	146	29	can	can	AUX
ajfa-10074	146	30	receive	receive	VERB
ajfa-10074	146	31	from	from	ADP
ajfa-10074	146	32	their	their	PRON
ajfa-10074	146	33	clients	client	NOUN
ajfa-10074	146	34	(	(	PUNCT
ajfa-10074	146	35	choi	choi	PROPN
ajfa-10074	146	36	et	et	PROPN
ajfa-10074	146	37	al	al	PROPN
ajfa-10074	146	38	.	.	PROPN
ajfa-10074	146	39	,	,	PUNCT
ajfa-10074	146	40	2010	2010	NUM
ajfa-10074	146	41	;	;	PUNCT
ajfa-10074	146	42	desai	desai	PROPN
ajfa-10074	146	43	et	et	PROPN
ajfa-10074	146	44	al	al	PROPN
ajfa-10074	146	45	.	.	PROPN
ajfa-10074	146	46	,	,	PUNCT
ajfa-10074	146	47	2016	2016	NUM
ajfa-10074	146	48	)	)	PUNCT
ajfa-10074	146	49	.	.	PUNCT
ajfa-10074	147	1	further	far	ADV
ajfa-10074	147	2	,	,	PUNCT
ajfa-10074	147	3	reputable	reputable	ADJ
ajfa-10074	147	4	audit	audit	NOUN
ajfa-10074	147	5	firms	firm	NOUN
ajfa-10074	147	6	normally	normally	ADV
ajfa-10074	147	7	have	have	VERB
ajfa-10074	147	8	higher	high	ADJ
ajfa-10074	147	9	motivation	motivation	NOUN
ajfa-10074	147	10	to	to	PART
ajfa-10074	147	11	reduce	reduce	VERB
ajfa-10074	147	12	errors	error	NOUN
ajfa-10074	147	13	and	and	CCONJ
ajfa-10074	147	14	mistakes	mistake	NOUN
ajfa-10074	147	15	than	than	ADP
ajfa-10074	147	16	non	non	ADJ
ajfa-10074	147	17	-	-	ADJ
ajfa-10074	147	18	reputable	reputable	ADJ
ajfa-10074	147	19	partners	partner	NOUN
ajfa-10074	147	20	(	(	PUNCT
ajfa-10074	147	21	beatty	beatty	PROPN
ajfa-10074	147	22	,	,	PUNCT
ajfa-10074	147	23	1989	1989	NUM
ajfa-10074	147	24	;	;	PUNCT
ajfa-10074	147	25	bigus	bigus	ADJ
ajfa-10074	147	26	,	,	PUNCT
ajfa-10074	147	27	2015	2015	NUM
ajfa-10074	147	28	)	)	PUNCT
ajfa-10074	147	29	.	.	PUNCT
ajfa-10074	148	1	thus	thus	ADV
ajfa-10074	148	2	,	,	PUNCT
ajfa-10074	148	3	reputable	reputable	ADJ
ajfa-10074	148	4	audit	audit	NOUN
ajfa-10074	148	5	firms	firm	NOUN
ajfa-10074	148	6	have	have	VERB
ajfa-10074	148	7	high	high	ADJ
ajfa-10074	148	8	audit	audit	NOUN
ajfa-10074	148	9	quality	quality	NOUN
ajfa-10074	148	10	as	as	SCONJ
ajfa-10074	148	11	they	they	PRON
ajfa-10074	148	12	can	can	AUX
ajfa-10074	148	13	ensure	ensure	VERB
ajfa-10074	148	14	their	their	PRON
ajfa-10074	148	15	clients	client	NOUN
ajfa-10074	148	16	disclose	disclose	VERB
ajfa-10074	148	17	better	well	ADJ
ajfa-10074	148	18	quality	quality	NOUN
ajfa-10074	148	19	of	of	ADP
ajfa-10074	148	20	information	information	NOUN
ajfa-10074	148	21	asian	asian	ADJ
ajfa-10074	148	22	journal	journal	NOUN
ajfa-10074	148	23	of	of	ADP
ajfa-10074	148	24	finance	finance	PROPN
ajfa-10074	148	25	&	&	CCONJ
ajfa-10074	148	26	accounting	accounting	PROPN
ajfa-10074	148	27	issn	issn	PROPN
ajfa-10074	148	28	1946	1946	NUM
ajfa-10074	148	29	-	-	PUNCT
ajfa-10074	148	30	052x	052x	PROPN
ajfa-10074	148	31	2017	2017	NUM
ajfa-10074	148	32	,	,	PUNCT
ajfa-10074	148	33	vol	vol	NOUN
ajfa-10074	148	34	.	.	NOUN
ajfa-10074	149	1	9	9	NUM
ajfa-10074	149	2	,	,	PUNCT
ajfa-10074	149	3	no	no	INTJ
ajfa-10074	149	4	.	.	NOUN
ajfa-10074	149	5	1	1	NUM
ajfa-10074	149	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	149	7	437	437	NUM
ajfa-10074	149	8	(	(	PUNCT
ajfa-10074	149	9	aronmwan	aronmwan	PROPN
ajfa-10074	149	10	et	et	PROPN
ajfa-10074	149	11	al	al	PROPN
ajfa-10074	149	12	.	.	PROPN
ajfa-10074	149	13	,	,	PUNCT
ajfa-10074	149	14	2013	2013	NUM
ajfa-10074	149	15	)	)	PUNCT
ajfa-10074	149	16	.	.	PUNCT
ajfa-10074	150	1	thus	thus	ADV
ajfa-10074	150	2	,	,	PUNCT
ajfa-10074	150	3	higher	high	ADJ
ajfa-10074	150	4	earnings	earning	NOUN
ajfa-10074	150	5	response	response	NOUN
ajfa-10074	150	6	coefficient	coefficient	NOUN
ajfa-10074	150	7	was	be	AUX
ajfa-10074	150	8	also	also	ADV
ajfa-10074	150	9	found	find	VERB
ajfa-10074	150	10	in	in	ADP
ajfa-10074	150	11	clients	client	NOUN
ajfa-10074	150	12	audited	audit	VERB
ajfa-10074	150	13	by	by	ADP
ajfa-10074	150	14	big	big	ADJ
ajfa-10074	150	15	4	4	NUM
ajfa-10074	150	16	firms	firm	NOUN
ajfa-10074	150	17	compared	compare	VERB
ajfa-10074	150	18	to	to	ADP
ajfa-10074	150	19	those	those	PRON
ajfa-10074	150	20	audited	audit	VERB
ajfa-10074	150	21	by	by	ADP
ajfa-10074	150	22	non	non	ADJ
ajfa-10074	150	23	-	-	ADJ
ajfa-10074	150	24	big	big	ADJ
ajfa-10074	150	25	4	4	NUM
ajfa-10074	150	26	firms	firm	NOUN
ajfa-10074	150	27	(	(	PUNCT
ajfa-10074	150	28	teoh	teoh	PROPN
ajfa-10074	150	29	and	and	CCONJ
ajfa-10074	150	30	wong	wong	PROPN
ajfa-10074	150	31	,	,	PUNCT
ajfa-10074	150	32	1993	1993	NUM
ajfa-10074	150	33	)	)	PUNCT
ajfa-10074	150	34	.	.	PUNCT
ajfa-10074	151	1	big	big	ADJ
ajfa-10074	151	2	4	4	NUM
ajfa-10074	151	3	auditors	auditor	NOUN
ajfa-10074	151	4	are	be	AUX
ajfa-10074	151	5	better	well	ADJ
ajfa-10074	151	6	at	at	ADP
ajfa-10074	151	7	constraining	constrain	VERB
ajfa-10074	151	8	client	client	NOUN
ajfa-10074	151	9	earnings	earning	NOUN
ajfa-10074	151	10	management	management	NOUN
ajfa-10074	151	11	than	than	ADP
ajfa-10074	151	12	non	non	ADJ
ajfa-10074	151	13	-	-	ADJ
ajfa-10074	151	14	big	big	ADJ
ajfa-10074	151	15	4	4	NUM
ajfa-10074	151	16	auditors	auditor	NOUN
ajfa-10074	151	17	,	,	PUNCT
ajfa-10074	151	18	with	with	ADP
ajfa-10074	151	19	evidence	evidence	NOUN
ajfa-10074	151	20	showing	show	VERB
ajfa-10074	151	21	that	that	SCONJ
ajfa-10074	151	22	clients	client	NOUN
ajfa-10074	151	23	of	of	ADP
ajfa-10074	151	24	non	non	ADJ
ajfa-10074	151	25	-	-	ADJ
ajfa-10074	151	26	big	big	ADJ
ajfa-10074	151	27	4	4	NUM
ajfa-10074	151	28	auditors	auditor	NOUN
ajfa-10074	151	29	have	have	VERB
ajfa-10074	151	30	higher	high	ADJ
ajfa-10074	151	31	levels	level	NOUN
ajfa-10074	151	32	of	of	ADP
ajfa-10074	151	33	discretionary	discretionary	ADJ
ajfa-10074	151	34	accruals	accrual	NOUN
ajfa-10074	151	35	or	or	CCONJ
ajfa-10074	151	36	lower	low	ADJ
ajfa-10074	151	37	audit	audit	NOUN
ajfa-10074	151	38	quality	quality	NOUN
ajfa-10074	151	39	(	(	PUNCT
ajfa-10074	151	40	becker	becker	PROPN
ajfa-10074	151	41	et	et	PROPN
ajfa-10074	151	42	al	al	PROPN
ajfa-10074	151	43	.	.	PROPN
ajfa-10074	151	44	,	,	PUNCT
ajfa-10074	151	45	1998	1998	NUM
ajfa-10074	151	46	;	;	PUNCT
ajfa-10074	151	47	francis	francis	PROPN
ajfa-10074	151	48	and	and	CCONJ
ajfa-10074	151	49	wang	wang	PROPN
ajfa-10074	151	50	,	,	PUNCT
ajfa-10074	151	51	2008	2008	NUM
ajfa-10074	151	52	;	;	PUNCT
ajfa-10074	151	53	krishnan	krishnan	PROPN
ajfa-10074	151	54	,	,	PUNCT
ajfa-10074	151	55	2003	2003	NUM
ajfa-10074	151	56	)	)	PUNCT
ajfa-10074	151	57	.	.	PUNCT
ajfa-10074	152	1	thus	thus	ADV
ajfa-10074	152	2	,	,	PUNCT
ajfa-10074	152	3	the	the	DET
ajfa-10074	152	4	following	follow	VERB
ajfa-10074	152	5	hypothesis	hypothesis	NOUN
ajfa-10074	152	6	is	be	AUX
ajfa-10074	152	7	proposed	propose	VERB
ajfa-10074	152	8	:	:	PUNCT
ajfa-10074	152	9	h1	h1	PROPN
ajfa-10074	152	10	.	.	PUNCT
ajfa-10074	153	1	audit	audit	NOUN
ajfa-10074	153	2	firm	firm	ADJ
ajfa-10074	153	3	reputation	reputation	NOUN
ajfa-10074	153	4	is	be	AUX
ajfa-10074	153	5	positively	positively	ADV
ajfa-10074	153	6	related	relate	VERB
ajfa-10074	153	7	to	to	PART
ajfa-10074	153	8	audit	audit	VERB
ajfa-10074	153	9	quality	quality	NOUN
ajfa-10074	153	10	.	.	PUNCT
ajfa-10074	154	1	3.2	3.2	NUM
ajfa-10074	154	2	audit	audit	NOUN
ajfa-10074	154	3	firm	firm	ADJ
ajfa-10074	154	4	size	size	NOUN
ajfa-10074	154	5	and	and	CCONJ
ajfa-10074	154	6	audit	audit	NOUN
ajfa-10074	154	7	quality	quality	NOUN
ajfa-10074	154	8	several	several	ADJ
ajfa-10074	154	9	studies	study	NOUN
ajfa-10074	154	10	(	(	PUNCT
ajfa-10074	154	11	e.g.	e.g.	ADV
ajfa-10074	154	12	deangelo	deangelo	NOUN
ajfa-10074	154	13	,	,	PUNCT
ajfa-10074	154	14	1981	1981	NUM
ajfa-10074	154	15	;	;	PUNCT
ajfa-10074	154	16	lawrence	lawrence	PROPN
ajfa-10074	154	17	et	et	PROPN
ajfa-10074	154	18	al	al	PROPN
ajfa-10074	154	19	.	.	PROPN
ajfa-10074	154	20	,	,	PUNCT
ajfa-10074	154	21	2011	2011	NUM
ajfa-10074	154	22	;	;	PUNCT
ajfa-10074	154	23	rezaei	rezaei	NOUN
ajfa-10074	154	24	and	and	CCONJ
ajfa-10074	154	25	shabani	shabani	PROPN
ajfa-10074	154	26	,	,	PUNCT
ajfa-10074	154	27	2014	2014	NUM
ajfa-10074	154	28	)	)	PUNCT
ajfa-10074	154	29	have	have	AUX
ajfa-10074	154	30	supported	support	VERB
ajfa-10074	154	31	that	that	SCONJ
ajfa-10074	154	32	larger	large	ADJ
ajfa-10074	154	33	audit	audit	NOUN
ajfa-10074	154	34	firms	firm	NOUN
ajfa-10074	154	35	provide	provide	VERB
ajfa-10074	154	36	higher	high	ADJ
ajfa-10074	154	37	quality	quality	NOUN
ajfa-10074	154	38	-	-	PUNCT
ajfa-10074	154	39	audit	audit	NOUN
ajfa-10074	154	40	services	service	NOUN
ajfa-10074	154	41	than	than	ADP
ajfa-10074	154	42	smaller	small	ADJ
ajfa-10074	154	43	ones	one	NOUN
ajfa-10074	154	44	.	.	PUNCT
ajfa-10074	155	1	this	this	PRON
ajfa-10074	155	2	is	be	AUX
ajfa-10074	155	3	because	because	SCONJ
ajfa-10074	155	4	larger	large	ADJ
ajfa-10074	155	5	auditors	auditor	NOUN
ajfa-10074	155	6	are	be	AUX
ajfa-10074	155	7	less	less	ADV
ajfa-10074	155	8	likely	likely	ADJ
ajfa-10074	155	9	to	to	PART
ajfa-10074	155	10	depend	depend	VERB
ajfa-10074	155	11	on	on	ADP
ajfa-10074	155	12	their	their	PRON
ajfa-10074	155	13	particular	particular	ADJ
ajfa-10074	155	14	clients	client	NOUN
ajfa-10074	155	15	’	'	PUNCT
ajfa-10074	155	16	economic	economic	ADJ
ajfa-10074	155	17	(	(	PUNCT
ajfa-10074	155	18	rezaei	rezaei	NOUN
ajfa-10074	155	19	and	and	CCONJ
ajfa-10074	155	20	shabani	shabani	PROPN
ajfa-10074	155	21	,	,	PUNCT
ajfa-10074	155	22	2014	2014	NUM
ajfa-10074	155	23	)	)	PUNCT
ajfa-10074	155	24	.	.	PUNCT
ajfa-10074	156	1	thus	thus	ADV
ajfa-10074	156	2	,	,	PUNCT
ajfa-10074	156	3	they	they	PRON
ajfa-10074	156	4	are	be	AUX
ajfa-10074	156	5	less	less	ADV
ajfa-10074	156	6	likely	likely	ADJ
ajfa-10074	156	7	to	to	PART
ajfa-10074	156	8	agree	agree	VERB
ajfa-10074	156	9	with	with	ADP
ajfa-10074	156	10	their	their	PRON
ajfa-10074	156	11	client	client	NOUN
ajfa-10074	156	12	pressure	pressure	NOUN
ajfa-10074	156	13	for	for	ADP
ajfa-10074	156	14	reporting	report	VERB
ajfa-10074	156	15	misstatements	misstatement	NOUN
ajfa-10074	156	16	than	than	ADP
ajfa-10074	156	17	small	small	ADJ
ajfa-10074	156	18	audit	audit	NOUN
ajfa-10074	156	19	firms	firm	NOUN
ajfa-10074	156	20	(	(	PUNCT
ajfa-10074	156	21	choi	choi	PROPN
ajfa-10074	156	22	et	et	PROPN
ajfa-10074	156	23	al	al	PROPN
ajfa-10074	156	24	.	.	PROPN
ajfa-10074	156	25	,	,	PUNCT
ajfa-10074	156	26	2010	2010	NUM
ajfa-10074	156	27	)	)	PUNCT
ajfa-10074	156	28	.	.	PUNCT
ajfa-10074	157	1	further	far	ADV
ajfa-10074	157	2	,	,	PUNCT
ajfa-10074	157	3	they	they	PRON
ajfa-10074	157	4	have	have	VERB
ajfa-10074	157	5	higher	high	ADJ
ajfa-10074	157	6	motivation	motivation	NOUN
ajfa-10074	157	7	to	to	PART
ajfa-10074	157	8	deliver	deliver	VERB
ajfa-10074	157	9	high	high	ADJ
ajfa-10074	157	10	-	-	PUNCT
ajfa-10074	157	11	quality	quality	NOUN
ajfa-10074	157	12	services	service	NOUN
ajfa-10074	157	13	in	in	ADP
ajfa-10074	157	14	order	order	NOUN
ajfa-10074	157	15	to	to	PART
ajfa-10074	157	16	protect	protect	VERB
ajfa-10074	157	17	their	their	PRON
ajfa-10074	157	18	brand	brand	NOUN
ajfa-10074	157	19	name	name	NOUN
ajfa-10074	157	20	reputation	reputation	NOUN
ajfa-10074	157	21	(	(	PUNCT
ajfa-10074	157	22	rezaei	rezaei	NOUN
ajfa-10074	157	23	and	and	CCONJ
ajfa-10074	157	24	shabani	shabani	PROPN
ajfa-10074	157	25	,	,	PUNCT
ajfa-10074	157	26	2014	2014	NUM
ajfa-10074	157	27	)	)	PUNCT
ajfa-10074	157	28	as	as	SCONJ
ajfa-10074	157	29	larger	large	ADJ
ajfa-10074	157	30	audit	audit	NOUN
ajfa-10074	157	31	firms	firm	NOUN
ajfa-10074	157	32	may	may	AUX
ajfa-10074	157	33	have	have	VERB
ajfa-10074	157	34	greater	great	ADJ
ajfa-10074	157	35	reputation	reputation	NOUN
ajfa-10074	157	36	losses	loss	NOUN
ajfa-10074	157	37	in	in	ADP
ajfa-10074	157	38	case	case	NOUN
ajfa-10074	157	39	of	of	ADP
ajfa-10074	157	40	audit	audit	NOUN
ajfa-10074	157	41	failures	failure	NOUN
ajfa-10074	157	42	than	than	ADP
ajfa-10074	157	43	small	small	ADJ
ajfa-10074	157	44	firms	firm	NOUN
ajfa-10074	157	45	(	(	PUNCT
ajfa-10074	157	46	deangelo	deangelo	PROPN
ajfa-10074	157	47	,	,	PUNCT
ajfa-10074	157	48	1981	1981	NUM
ajfa-10074	157	49	)	)	PUNCT
ajfa-10074	157	50	.	.	PUNCT
ajfa-10074	158	1	further	far	ADV
ajfa-10074	158	2	,	,	PUNCT
ajfa-10074	158	3	big	big	ADJ
ajfa-10074	158	4	audit	audit	NOUN
ajfa-10074	158	5	firms	firm	NOUN
ajfa-10074	158	6	have	have	VERB
ajfa-10074	158	7	higher	high	ADJ
ajfa-10074	158	8	technical	technical	ADJ
ajfa-10074	158	9	competence	competence	NOUN
ajfa-10074	158	10	and	and	CCONJ
ajfa-10074	158	11	greater	great	ADJ
ajfa-10074	158	12	resources	resource	NOUN
ajfa-10074	158	13	(	(	PUNCT
ajfa-10074	158	14	lawrence	lawrence	PROPN
ajfa-10074	158	15	et	et	PROPN
ajfa-10074	158	16	al	al	PROPN
ajfa-10074	158	17	.	.	PROPN
ajfa-10074	158	18	,	,	PUNCT
ajfa-10074	158	19	2010	2010	NUM
ajfa-10074	158	20	)	)	PUNCT
ajfa-10074	158	21	.	.	PUNCT
ajfa-10074	159	1	they	they	PRON
ajfa-10074	159	2	also	also	ADV
ajfa-10074	159	3	have	have	VERB
ajfa-10074	159	4	more	more	ADV
ajfa-10074	159	5	experienced	experienced	ADJ
ajfa-10074	159	6	and	and	CCONJ
ajfa-10074	159	7	competent	competent	ADJ
ajfa-10074	159	8	auditors	auditor	NOUN
ajfa-10074	159	9	and	and	CCONJ
ajfa-10074	159	10	greater	great	ADJ
ajfa-10074	159	11	expertise	expertise	NOUN
ajfa-10074	159	12	than	than	ADP
ajfa-10074	159	13	small	small	ADJ
ajfa-10074	159	14	audit	audit	NOUN
ajfa-10074	159	15	firms	firm	NOUN
ajfa-10074	159	16	(	(	PUNCT
ajfa-10074	159	17	francis	francis	PROPN
ajfa-10074	159	18	and	and	CCONJ
ajfa-10074	159	19	yu	yu	PROPN
ajfa-10074	159	20	,	,	PUNCT
ajfa-10074	159	21	2009	2009	NUM
ajfa-10074	159	22	)	)	PUNCT
ajfa-10074	159	23	.	.	PUNCT
ajfa-10074	160	1	francis	francis	PROPN
ajfa-10074	160	2	,	,	PUNCT
ajfa-10074	160	3	maydew	maydew	NOUN
ajfa-10074	160	4	and	and	CCONJ
ajfa-10074	160	5	sparks	spark	NOUN
ajfa-10074	160	6	(	(	PUNCT
ajfa-10074	160	7	1999	1999	NUM
ajfa-10074	160	8	)	)	PUNCT
ajfa-10074	160	9	,	,	PUNCT
ajfa-10074	160	10	however	however	ADV
ajfa-10074	160	11	,	,	PUNCT
ajfa-10074	160	12	argued	argue	VERB
ajfa-10074	160	13	that	that	SCONJ
ajfa-10074	160	14	high	high	ADJ
ajfa-10074	160	15	audit	audit	NOUN
ajfa-10074	160	16	quality	quality	NOUN
ajfa-10074	160	17	in	in	ADP
ajfa-10074	160	18	larger	large	ADJ
ajfa-10074	160	19	audit	audit	NOUN
ajfa-10074	160	20	firms	firm	NOUN
ajfa-10074	160	21	may	may	AUX
ajfa-10074	160	22	be	be	AUX
ajfa-10074	160	23	not	not	PART
ajfa-10074	160	24	because	because	SCONJ
ajfa-10074	160	25	of	of	ADP
ajfa-10074	160	26	their	their	PRON
ajfa-10074	160	27	excellent	excellent	ADJ
ajfa-10074	160	28	auditor	auditor	NOUN
ajfa-10074	160	29	's	's	PART
ajfa-10074	160	30	performance	performance	NOUN
ajfa-10074	160	31	but	but	CCONJ
ajfa-10074	160	32	mainly	mainly	ADV
ajfa-10074	160	33	because	because	SCONJ
ajfa-10074	160	34	of	of	ADP
ajfa-10074	160	35	the	the	DET
ajfa-10074	160	36	large	large	ADJ
ajfa-10074	160	37	client	client	NOUN
ajfa-10074	160	38	effect	effect	NOUN
ajfa-10074	160	39	(	(	PUNCT
ajfa-10074	160	40	francis	francis	PROPN
ajfa-10074	160	41	et	et	PROPN
ajfa-10074	160	42	al	al	PROPN
ajfa-10074	160	43	.	.	PROPN
ajfa-10074	160	44	,	,	PUNCT
ajfa-10074	160	45	1999	1999	NUM
ajfa-10074	160	46	)	)	PUNCT
ajfa-10074	160	47	.	.	PUNCT
ajfa-10074	161	1	given	give	VERB
ajfa-10074	161	2	different	different	ADJ
ajfa-10074	161	3	perspectives	perspective	NOUN
ajfa-10074	161	4	on	on	ADP
ajfa-10074	161	5	explaining	explain	VERB
ajfa-10074	161	6	the	the	DET
ajfa-10074	161	7	effect	effect	NOUN
ajfa-10074	161	8	of	of	ADP
ajfa-10074	161	9	the	the	DET
ajfa-10074	161	10	audit	audit	NOUN
ajfa-10074	161	11	firm	firm	NOUN
ajfa-10074	161	12	size	size	NOUN
ajfa-10074	161	13	on	on	ADP
ajfa-10074	161	14	audit	audit	NOUN
ajfa-10074	161	15	quality	quality	NOUN
ajfa-10074	161	16	,	,	PUNCT
ajfa-10074	161	17	several	several	ADJ
ajfa-10074	161	18	empirical	empirical	ADJ
ajfa-10074	161	19	studies	study	NOUN
ajfa-10074	161	20	have	have	AUX
ajfa-10074	161	21	provided	provide	VERB
ajfa-10074	161	22	evidences	evidence	NOUN
ajfa-10074	161	23	supporting	support	VERB
ajfa-10074	161	24	that	that	SCONJ
ajfa-10074	161	25	the	the	DET
ajfa-10074	161	26	bigger	big	ADJ
ajfa-10074	161	27	audit	audit	NOUN
ajfa-10074	161	28	firm	firm	ADJ
ajfa-10074	161	29	size	size	NOUN
ajfa-10074	161	30	is	be	AUX
ajfa-10074	161	31	positively	positively	ADV
ajfa-10074	161	32	associated	associate	VERB
ajfa-10074	161	33	with	with	ADP
ajfa-10074	161	34	higher	high	ADJ
ajfa-10074	161	35	audit	audit	NOUN
ajfa-10074	161	36	quality	quality	NOUN
ajfa-10074	161	37	.	.	PUNCT
ajfa-10074	162	1	hence	hence	ADV
ajfa-10074	162	2	,	,	PUNCT
ajfa-10074	162	3	the	the	DET
ajfa-10074	162	4	study	study	NOUN
ajfa-10074	162	5	proposes	propose	VERB
ajfa-10074	162	6	the	the	DET
ajfa-10074	162	7	next	next	ADJ
ajfa-10074	162	8	hypothesis	hypothesis	NOUN
ajfa-10074	162	9	as	as	SCONJ
ajfa-10074	162	10	follows	follow	VERB
ajfa-10074	162	11	:	:	PUNCT
ajfa-10074	163	1	h2	h2	NOUN
ajfa-10074	163	2	.	.	PUNCT
ajfa-10074	164	1	audit	audit	NOUN
ajfa-10074	164	2	firm	firm	ADJ
ajfa-10074	164	3	size	size	NOUN
ajfa-10074	164	4	is	be	AUX
ajfa-10074	164	5	positively	positively	ADV
ajfa-10074	164	6	related	relate	VERB
ajfa-10074	164	7	to	to	PART
ajfa-10074	164	8	audit	audit	VERB
ajfa-10074	164	9	quality	quality	NOUN
ajfa-10074	164	10	.	.	PUNCT
ajfa-10074	165	1	3.3	3.3	NUM
ajfa-10074	165	2	audit	audit	NOUN
ajfa-10074	165	3	fees	fee	NOUN
ajfa-10074	165	4	and	and	CCONJ
ajfa-10074	165	5	audit	audit	NOUN
ajfa-10074	165	6	quality	quality	NOUN
ajfa-10074	165	7	the	the	DET
ajfa-10074	165	8	fees	fee	NOUN
ajfa-10074	165	9	paid	pay	VERB
ajfa-10074	165	10	to	to	ADP
ajfa-10074	165	11	auditors	auditor	NOUN
ajfa-10074	165	12	may	may	AUX
ajfa-10074	165	13	influence	influence	VERB
ajfa-10074	165	14	audit	audit	NOUN
ajfa-10074	165	15	quality	quality	NOUN
ajfa-10074	165	16	(	(	PUNCT
ajfa-10074	165	17	simunic	simunic	ADJ
ajfa-10074	165	18	,	,	PUNCT
ajfa-10074	165	19	1980	1980	NUM
ajfa-10074	165	20	)	)	PUNCT
ajfa-10074	165	21	.	.	PUNCT
ajfa-10074	166	1	the	the	DET
ajfa-10074	166	2	positive	positive	ADJ
ajfa-10074	166	3	association	association	NOUN
ajfa-10074	166	4	between	between	ADP
ajfa-10074	166	5	audit	audit	NOUN
ajfa-10074	166	6	fees	fee	NOUN
ajfa-10074	166	7	and	and	CCONJ
ajfa-10074	166	8	proxies	proxy	NOUN
ajfa-10074	166	9	for	for	ADP
ajfa-10074	166	10	audit	audit	NOUN
ajfa-10074	166	11	quality	quality	NOUN
ajfa-10074	166	12	has	have	AUX
ajfa-10074	166	13	been	be	AUX
ajfa-10074	166	14	supported	support	VERB
ajfa-10074	166	15	in	in	ADP
ajfa-10074	166	16	prior	prior	ADJ
ajfa-10074	166	17	studies	study	NOUN
ajfa-10074	166	18	(	(	PUNCT
ajfa-10074	166	19	e.g.	e.g.	ADV
ajfa-10074	166	20	ettredge	ettredge	NOUN
ajfa-10074	166	21	et	et	PROPN
ajfa-10074	166	22	al	al	PROPN
ajfa-10074	166	23	.	.	PROPN
ajfa-10074	166	24	,	,	PUNCT
ajfa-10074	166	25	2014	2014	NUM
ajfa-10074	166	26	;	;	PUNCT
ajfa-10074	166	27	hoitash	hoitash	VERB
ajfa-10074	166	28	et	et	PROPN
ajfa-10074	166	29	al	al	PROPN
ajfa-10074	166	30	.	.	PROPN
ajfa-10074	166	31	,	,	PUNCT
ajfa-10074	166	32	2007	2007	NUM
ajfa-10074	166	33	;	;	PUNCT
ajfa-10074	166	34	simunic	simunic	ADJ
ajfa-10074	166	35	,	,	PUNCT
ajfa-10074	166	36	1980	1980	NUM
ajfa-10074	166	37	)	)	PUNCT
ajfa-10074	166	38	.	.	PUNCT
ajfa-10074	167	1	for	for	ADP
ajfa-10074	167	2	example	example	NOUN
ajfa-10074	167	3	,	,	PUNCT
ajfa-10074	167	4	hoitash	hoitash	VERB
ajfa-10074	167	5	et	et	PROPN
ajfa-10074	167	6	al	al	PROPN
ajfa-10074	167	7	.	.	PROPN
ajfa-10074	168	1	(	(	PUNCT
ajfa-10074	168	2	2007	2007	NUM
ajfa-10074	168	3	)	)	PUNCT
ajfa-10074	168	4	found	find	VERB
ajfa-10074	168	5	that	that	SCONJ
ajfa-10074	168	6	the	the	DET
ajfa-10074	168	7	total	total	ADJ
ajfa-10074	168	8	audit	audit	NOUN
ajfa-10074	168	9	and	and	CCONJ
ajfa-10074	168	10	non	non	ADJ
ajfa-10074	168	11	-	-	ADJ
ajfa-10074	168	12	audit	audit	ADJ
ajfa-10074	168	13	fees	fee	NOUN
ajfa-10074	168	14	are	be	AUX
ajfa-10074	168	15	negatively	negatively	ADV
ajfa-10074	168	16	related	relate	VERB
ajfa-10074	168	17	to	to	ADP
ajfa-10074	168	18	both	both	DET
ajfa-10074	168	19	proxies	proxy	NOUN
ajfa-10074	168	20	to	to	PART
ajfa-10074	168	21	measure	measure	VERB
ajfa-10074	168	22	audit	audit	NOUN
ajfa-10074	168	23	quality	quality	NOUN
ajfa-10074	168	24	(	(	PUNCT
ajfa-10074	168	25	the	the	DET
ajfa-10074	168	26	standard	standard	ADJ
ajfa-10074	168	27	deviation	deviation	NOUN
ajfa-10074	168	28	of	of	ADP
ajfa-10074	168	29	residuals	residual	NOUN
ajfa-10074	168	30	from	from	ADP
ajfa-10074	168	31	regressions	regression	NOUN
ajfa-10074	168	32	relating	relate	VERB
ajfa-10074	168	33	current	current	ADJ
ajfa-10074	168	34	accruals	accrual	NOUN
ajfa-10074	168	35	to	to	PART
ajfa-10074	168	36	cash	cash	VERB
ajfa-10074	168	37	flows	flow	NOUN
ajfa-10074	168	38	and	and	CCONJ
ajfa-10074	168	39	the	the	DET
ajfa-10074	168	40	absolute	absolute	ADJ
ajfa-10074	168	41	value	value	NOUN
ajfa-10074	168	42	of	of	ADP
ajfa-10074	168	43	performance	performance	NOUN
ajfa-10074	168	44	-	-	PUNCT
ajfa-10074	168	45	adjusted	adjust	VERB
ajfa-10074	168	46	discretionary	discretionary	ADJ
ajfa-10074	168	47	accruals	accrual	NOUN
ajfa-10074	168	48	)	)	PUNCT
ajfa-10074	168	49	.	.	PUNCT
ajfa-10074	169	1	ettredge	ettredge	PROPN
ajfa-10074	169	2	et	et	PROPN
ajfa-10074	169	3	al	al	PROPN
ajfa-10074	169	4	.	.	PROPN
ajfa-10074	170	1	(	(	PUNCT
ajfa-10074	170	2	2014	2014	NUM
ajfa-10074	170	3	)	)	PUNCT
ajfa-10074	170	4	supported	support	VERB
ajfa-10074	170	5	that	that	DET
ajfa-10074	170	6	audit	audit	NOUN
ajfa-10074	170	7	fee	fee	NOUN
ajfa-10074	170	8	pressure	pressure	NOUN
ajfa-10074	170	9	during	during	ADP
ajfa-10074	170	10	the	the	DET
ajfa-10074	170	11	economic	economic	ADJ
ajfa-10074	170	12	downturn	downturn	NOUN
ajfa-10074	170	13	is	be	AUX
ajfa-10074	170	14	positively	positively	ADV
ajfa-10074	170	15	related	relate	VERB
ajfa-10074	170	16	to	to	ADP
ajfa-10074	170	17	accounting	accounting	NOUN
ajfa-10074	170	18	misstatements	misstatement	NOUN
ajfa-10074	170	19	.	.	PUNCT
ajfa-10074	171	1	there	there	PRON
ajfa-10074	171	2	are	be	VERB
ajfa-10074	171	3	some	some	DET
ajfa-10074	171	4	explanations	explanation	NOUN
ajfa-10074	171	5	for	for	ADP
ajfa-10074	171	6	the	the	DET
ajfa-10074	171	7	positive	positive	ADJ
ajfa-10074	171	8	relationships	relationship	NOUN
ajfa-10074	171	9	between	between	ADP
ajfa-10074	171	10	audit	audit	NOUN
ajfa-10074	171	11	fees	fee	NOUN
ajfa-10074	171	12	and	and	CCONJ
ajfa-10074	171	13	audit	audit	NOUN
ajfa-10074	171	14	quality	quality	NOUN
ajfa-10074	171	15	.	.	PUNCT
ajfa-10074	172	1	choi	choi	PROPN
ajfa-10074	172	2	et	et	PROPN
ajfa-10074	172	3	al	al	PROPN
ajfa-10074	172	4	.	.	PROPN
ajfa-10074	173	1	(	(	PUNCT
ajfa-10074	173	2	2010	2010	NUM
ajfa-10074	173	3	)	)	PUNCT
ajfa-10074	173	4	indicated	indicate	VERB
ajfa-10074	173	5	that	that	SCONJ
ajfa-10074	173	6	audit	audit	NOUN
ajfa-10074	173	7	firms	firm	NOUN
ajfa-10074	173	8	that	that	PRON
ajfa-10074	173	9	provide	provide	VERB
ajfa-10074	173	10	high	high	ADJ
ajfa-10074	173	11	-	-	PUNCT
ajfa-10074	173	12	quality	quality	NOUN
ajfa-10074	173	13	audit	audit	NOUN
ajfa-10074	173	14	services	service	NOUN
ajfa-10074	173	15	charge	charge	VERB
ajfa-10074	173	16	higher	high	ADJ
ajfa-10074	173	17	audit	audit	NOUN
ajfa-10074	173	18	fees	fee	NOUN
ajfa-10074	173	19	than	than	SCONJ
ajfa-10074	173	20	those	those	PRON
ajfa-10074	173	21	offer	offer	VERB
ajfa-10074	173	22	low	low	ADJ
ajfa-10074	173	23	-	-	PUNCT
ajfa-10074	173	24	quality	quality	NOUN
ajfa-10074	173	25	services	service	NOUN
ajfa-10074	173	26	as	as	SCONJ
ajfa-10074	173	27	costs	cost	NOUN
ajfa-10074	173	28	to	to	PART
ajfa-10074	173	29	deliver	deliver	VERB
ajfa-10074	173	30	high	high	ADJ
ajfa-10074	173	31	audit	audit	NOUN
ajfa-10074	173	32	quality	quality	NOUN
ajfa-10074	173	33	are	be	AUX
ajfa-10074	173	34	higher	high	ADJ
ajfa-10074	173	35	than	than	ADP
ajfa-10074	173	36	that	that	PRON
ajfa-10074	173	37	of	of	ADP
ajfa-10074	173	38	low	low	ADJ
ajfa-10074	173	39	-	-	PUNCT
ajfa-10074	173	40	quality	quality	NOUN
ajfa-10074	173	41	auditing	auditing	NOUN
ajfa-10074	173	42	.	.	PUNCT
ajfa-10074	174	1	high	high	ADJ
ajfa-10074	174	2	fees	fee	NOUN
ajfa-10074	174	3	may	may	AUX
ajfa-10074	174	4	encourage	encourage	VERB
ajfa-10074	174	5	auditors	auditor	NOUN
ajfa-10074	174	6	to	to	PART
ajfa-10074	174	7	increase	increase	VERB
ajfa-10074	174	8	their	their	PRON
ajfa-10074	174	9	efforts	effort	NOUN
ajfa-10074	174	10	,	,	PUNCT
ajfa-10074	174	11	which	which	PRON
ajfa-10074	174	12	in	in	ADP
ajfa-10074	174	13	turn	turn	NOUN
ajfa-10074	174	14	,	,	PUNCT
ajfa-10074	174	15	positively	positively	ADV
ajfa-10074	174	16	affects	affect	VERB
ajfa-10074	174	17	audit	audit	NOUN
ajfa-10074	174	18	quality	quality	NOUN
ajfa-10074	174	19	(	(	PUNCT
ajfa-10074	174	20	hoitash	hoitash	NOUN
ajfa-10074	174	21	et	et	PROPN
ajfa-10074	174	22	al	al	PROPN
ajfa-10074	174	23	.	.	PROPN
ajfa-10074	174	24	,	,	PUNCT
ajfa-10074	174	25	2007	2007	NUM
ajfa-10074	174	26	;	;	PUNCT
ajfa-10074	174	27	wooten	wooten	NOUN
ajfa-10074	174	28	,	,	PUNCT
ajfa-10074	174	29	2003	2003	NUM
ajfa-10074	174	30	)	)	PUNCT
ajfa-10074	174	31	.	.	PUNCT
ajfa-10074	175	1	hence	hence	ADV
ajfa-10074	175	2	,	,	PUNCT
ajfa-10074	175	3	the	the	DET
ajfa-10074	175	4	following	follow	VERB
ajfa-10074	175	5	hypothesis	hypothesis	NOUN
ajfa-10074	175	6	is	be	AUX
ajfa-10074	175	7	proposed	propose	VERB
ajfa-10074	175	8	:	:	PUNCT
ajfa-10074	175	9	asian	asian	ADJ
ajfa-10074	175	10	journal	journal	NOUN
ajfa-10074	175	11	of	of	ADP
ajfa-10074	175	12	finance	finance	PROPN
ajfa-10074	175	13	&	&	CCONJ
ajfa-10074	175	14	accounting	accounting	PROPN
ajfa-10074	175	15	issn	issn	PROPN
ajfa-10074	175	16	1946	1946	NUM
ajfa-10074	175	17	-	-	PUNCT
ajfa-10074	175	18	052x	052x	PROPN
ajfa-10074	175	19	2017	2017	NUM
ajfa-10074	175	20	,	,	PUNCT
ajfa-10074	175	21	vol	vol	NOUN
ajfa-10074	175	22	.	.	NOUN
ajfa-10074	175	23	9	9	NUM
ajfa-10074	175	24	,	,	PUNCT
ajfa-10074	175	25	no	no	INTJ
ajfa-10074	175	26	.	.	NOUN
ajfa-10074	175	27	1	1	NUM
ajfa-10074	175	28	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-10074	175	29	438	438	NUM
ajfa-10074	175	30	h3	h3	NOUN
ajfa-10074	175	31	.	.	PUNCT
ajfa-10074	176	1	audit	audit	NOUN
ajfa-10074	176	2	fees	fee	NOUN
ajfa-10074	176	3	are	be	AUX
ajfa-10074	176	4	positively	positively	ADV
ajfa-10074	176	5	related	relate	VERB
ajfa-10074	176	6	to	to	PART
ajfa-10074	176	7	audit	audit	VERB
ajfa-10074	176	8	quality	quality	NOUN
ajfa-10074	176	9	.	.	PUNCT
ajfa-10074	177	1	figure	figure	NOUN
ajfa-10074	177	2	i	i	PRON
ajfa-10074	177	3	shows	show	VERB
ajfa-10074	177	4	the	the	DET
ajfa-10074	177	5	conceptual	conceptual	ADJ
ajfa-10074	177	6	model	model	NOUN
ajfa-10074	177	7	of	of	ADP
ajfa-10074	177	8	factors	factor	NOUN
ajfa-10074	177	9	related	relate	VERB
ajfa-10074	177	10	to	to	PART
ajfa-10074	177	11	audit	audit	VERB
ajfa-10074	177	12	firm	firm	ADJ
ajfa-10074	177	13	characteristics	characteristic	NOUN
ajfa-10074	177	14	affecting	affect	VERB
ajfa-10074	177	15	audit	audit	NOUN
ajfa-10074	177	16	quality	quality	NOUN
ajfa-10074	177	17	.	.	PUNCT
ajfa-10074	178	1	figure	figure	NOUN
ajfa-10074	178	2	1	1	NUM
ajfa-10074	178	3	.	.	PUNCT
ajfa-10074	178	4	hypothesized	hypothesized	ADJ
ajfa-10074	178	5	model	model	NOUN
ajfa-10074	178	6	of	of	ADP
ajfa-10074	178	7	factors	factor	NOUN
ajfa-10074	178	8	effecting	effect	VERB
ajfa-10074	178	9	audit	audit	NOUN
ajfa-10074	178	10	quality	quality	NOUN
ajfa-10074	178	11	4	4	NUM
ajfa-10074	178	12	.	.	PUNCT
ajfa-10074	178	13	research	research	NOUN
ajfa-10074	178	14	method	method	NOUN
ajfa-10074	178	15	4.1	4.1	NUM
ajfa-10074	178	16	sample	sample	NOUN
ajfa-10074	178	17	selection	selection	NOUN
ajfa-10074	178	18	we	we	PRON
ajfa-10074	178	19	selected	select	VERB
ajfa-10074	178	20	all	all	DET
ajfa-10074	178	21	publicly	publicly	ADV
ajfa-10074	178	22	-	-	PUNCT
ajfa-10074	178	23	listed	list	VERB
ajfa-10074	178	24	companies	company	NOUN
ajfa-10074	178	25	in	in	ADP
ajfa-10074	178	26	hanoi	hanoi	PROPN
ajfa-10074	178	27	,	,	PUNCT
ajfa-10074	178	28	ho	ho	PROPN
ajfa-10074	178	29	chi	chi	PROPN
ajfa-10074	178	30	minh	minh	PROPN
ajfa-10074	178	31	stock	stock	NOUN
ajfa-10074	178	32	exchange	exchange	NOUN
ajfa-10074	178	33	over	over	ADP
ajfa-10074	178	34	the	the	DET
ajfa-10074	178	35	entire	entire	ADJ
ajfa-10074	178	36	duration	duration	NOUN
ajfa-10074	178	37	of	of	ADP
ajfa-10074	178	38	the	the	DET
ajfa-10074	178	39	estimated	estimate	VERB
ajfa-10074	178	40	time	time	NOUN
ajfa-10074	178	41	period	period	NOUN
ajfa-10074	178	42	(	(	PUNCT
ajfa-10074	178	43	2006–2014	2006–2014	NUM
ajfa-10074	178	44	)	)	PUNCT
ajfa-10074	178	45	as	as	ADP
ajfa-10074	178	46	initial	initial	ADJ
ajfa-10074	178	47	samples	sample	NOUN
ajfa-10074	178	48	.	.	PUNCT
ajfa-10074	179	1	a	a	DET
ajfa-10074	179	2	company	company	NOUN
ajfa-10074	179	3	included	include	VERB
ajfa-10074	179	4	in	in	ADP
ajfa-10074	179	5	the	the	DET
ajfa-10074	179	6	sample	sample	NOUN
ajfa-10074	179	7	needs	need	VERB
ajfa-10074	179	8	to	to	PART
ajfa-10074	179	9	be	be	AUX
ajfa-10074	179	10	satisfied	satisfy	VERB
ajfa-10074	179	11	the	the	DET
ajfa-10074	179	12	following	follow	VERB
ajfa-10074	179	13	four	four	NUM
ajfa-10074	179	14	conditions	condition	NOUN
ajfa-10074	179	15	:	:	PUNCT
ajfa-10074	179	16	(	(	PUNCT
ajfa-10074	179	17	1	1	X
ajfa-10074	179	18	)	)	PUNCT
ajfa-10074	179	19	the	the	DET
ajfa-10074	179	20	company	company	NOUN
ajfa-10074	179	21	remains	remains	AUX
ajfa-10074	179	22	listed	list	VERB
ajfa-10074	179	23	during	during	ADP
ajfa-10074	179	24	the	the	DET
ajfa-10074	179	25	period	period	NOUN
ajfa-10074	179	26	2006	2006	NUM
ajfa-10074	179	27	to	to	ADP
ajfa-10074	179	28	2014	2014	NUM
ajfa-10074	179	29	;	;	PUNCT
ajfa-10074	179	30	(	(	PUNCT
ajfa-10074	179	31	2	2	X
ajfa-10074	179	32	)	)	PUNCT
ajfa-10074	179	33	audit	audit	NOUN
ajfa-10074	179	34	firms	firm	NOUN
ajfa-10074	179	35	of	of	ADP
ajfa-10074	179	36	the	the	DET
ajfa-10074	179	37	company	company	NOUN
ajfa-10074	179	38	are	be	AUX
ajfa-10074	179	39	relatively	relatively	ADV
ajfa-10074	179	40	stable	stable	ADJ
ajfa-10074	179	41	over	over	ADP
ajfa-10074	179	42	time	time	NOUN
ajfa-10074	179	43	;	;	PUNCT
ajfa-10074	179	44	(	(	PUNCT
ajfa-10074	179	45	3	3	X
ajfa-10074	179	46	)	)	PUNCT
ajfa-10074	179	47	a	a	DET
ajfa-10074	179	48	company	company	NOUN
ajfa-10074	179	49	that	that	PRON
ajfa-10074	179	50	has	have	AUX
ajfa-10074	179	51	either	either	CCONJ
ajfa-10074	179	52	missing	miss	VERB
ajfa-10074	179	53	financial	financial	ADJ
ajfa-10074	179	54	variables	variable	NOUN
ajfa-10074	179	55	or	or	CCONJ
ajfa-10074	179	56	insufficient	insufficient	ADJ
ajfa-10074	179	57	data	datum	NOUN
ajfa-10074	179	58	is	be	AUX
ajfa-10074	179	59	eliminated	eliminate	VERB
ajfa-10074	179	60	;	;	PUNCT
ajfa-10074	179	61	and	and	CCONJ
ajfa-10074	179	62	(	(	PUNCT
ajfa-10074	179	63	4	4	X
ajfa-10074	179	64	)	)	PUNCT
ajfa-10074	179	65	the	the	DET
ajfa-10074	179	66	company	company	NOUN
ajfa-10074	179	67	does	do	AUX
ajfa-10074	179	68	not	not	PART
ajfa-10074	179	69	belong	belong	VERB
ajfa-10074	179	70	to	to	ADP
ajfa-10074	179	71	financial	financial	ADJ
ajfa-10074	179	72	institutions	institution	NOUN
ajfa-10074	179	73	,	,	PUNCT
ajfa-10074	179	74	banking	banking	NOUN
ajfa-10074	179	75	,	,	PUNCT
ajfa-10074	179	76	finance	finance	NOUN
ajfa-10074	179	77	and	and	CCONJ
ajfa-10074	179	78	investment	investment	NOUN
ajfa-10074	179	79	firms	firm	NOUN
ajfa-10074	179	80	,	,	PUNCT
ajfa-10074	179	81	since	since	SCONJ
ajfa-10074	179	82	their	their	PRON
ajfa-10074	179	83	accounting	accounting	NOUN
ajfa-10074	179	84	and	and	CCONJ
ajfa-10074	179	85	reporting	reporting	NOUN
ajfa-10074	179	86	environments	environment	NOUN
ajfa-10074	179	87	differ	differ	VERB
ajfa-10074	179	88	from	from	ADP
ajfa-10074	179	89	those	those	PRON
ajfa-10074	179	90	in	in	ADP
ajfa-10074	179	91	other	other	ADJ
ajfa-10074	179	92	industries	industry	NOUN
ajfa-10074	179	93	.	.	PUNCT
ajfa-10074	180	1	these	these	DET
ajfa-10074	180	2	conditions	condition	NOUN
ajfa-10074	180	3	give	give	VERB
ajfa-10074	180	4	a	a	DET
ajfa-10074	180	5	final	final	ADJ
ajfa-10074	180	6	sample	sample	NOUN
ajfa-10074	180	7	of	of	ADP
ajfa-10074	180	8	192	192	NUM
ajfa-10074	180	9	firms	firm	NOUN
ajfa-10074	180	10	.	.	PUNCT
ajfa-10074	181	1	4.2	4.2	NUM
ajfa-10074	181	2	regression	regression	NOUN
ajfa-10074	181	3	model	model	NOUN
ajfa-10074	181	4	and	and	CCONJ
ajfa-10074	181	5	measurement	measurement	NOUN
ajfa-10074	181	6	of	of	ADP
ajfa-10074	181	7	variables	variable	NOUN
ajfa-10074	181	8	the	the	DET
ajfa-10074	181	9	equation	equation	NOUN
ajfa-10074	181	10	(	(	PUNCT
ajfa-10074	181	11	3	3	X
ajfa-10074	181	12	)	)	PUNCT
ajfa-10074	181	13	is	be	AUX
ajfa-10074	181	14	used	use	VERB
ajfa-10074	181	15	to	to	PART
ajfa-10074	181	16	test	test	VERB
ajfa-10074	181	17	hypotheses	hypothesis	NOUN
ajfa-10074	181	18	developed	develop	VERB
ajfa-10074	181	19	for	for	ADP
ajfa-10074	181	20	this	this	DET
ajfa-10074	181	21	study	study	NOUN
ajfa-10074	181	22	.	.	PUNCT
ajfa-10074	182	1	aq	aq	PROPN
ajfa-10074	182	2	=	=	SYM
ajfa-10074	182	3	β0	β0	PROPN
ajfa-10074	182	4	+	+	CCONJ
ajfa-10074	182	5	β1adfrep	β1adfrep	PROPN
ajfa-10074	182	6	+	+	CCONJ
ajfa-10074	182	7	β2adfsize	β2adfsize	NOUN
ajfa-10074	182	8	+	+	CCONJ
ajfa-10074	182	9	β3adfee	β3adfee	PROPN
ajfa-10074	183	1	+	+	CCONJ
ajfa-10074	183	2	β4cfo	β4cfo	NUM
ajfa-10074	183	3	+	+	NUM
ajfa-10074	183	4	β5lev	β5lev	PUNCT
ajfa-10074	183	5	+	+	CCONJ
ajfa-10074	183	6	β6	β6	PROPN
ajfa-10074	183	7	roa+ε	roa+ε	NUM
ajfa-10074	183	8	(	(	PUNCT
ajfa-10074	183	9	3	3	NUM
ajfa-10074	183	10	)	)	PUNCT
ajfa-10074	183	11	in	in	ADP
ajfa-10074	183	12	equation	equation	NOUN
ajfa-10074	183	13	(	(	PUNCT
ajfa-10074	183	14	3	3	NUM
ajfa-10074	183	15	)	)	PUNCT
ajfa-10074	183	16	,	,	PUNCT
ajfa-10074	183	17	dependent	dependent	ADJ
ajfa-10074	183	18	variable	variable	NOUN
ajfa-10074	183	19	is	be	AUX
ajfa-10074	183	20	audit	audit	NOUN
ajfa-10074	183	21	quality	quality	NOUN
ajfa-10074	183	22	(	(	PUNCT
ajfa-10074	183	23	aqit	aqit	PROPN
ajfa-10074	183	24	)	)	PUNCT
ajfa-10074	183	25	which	which	PRON
ajfa-10074	183	26	is	be	AUX
ajfa-10074	183	27	measured	measure	VERB
ajfa-10074	183	28	by	by	ADP
ajfa-10074	183	29	discretionary	discretionary	ADJ
ajfa-10074	183	30	accruals	accrual	NOUN
ajfa-10074	183	31	in	in	ADP
ajfa-10074	183	32	equation	equation	NOUN
ajfa-10074	183	33	(	(	PUNCT
ajfa-10074	183	34	1	1	NUM
ajfa-10074	183	35	)	)	PUNCT
ajfa-10074	183	36	.	.	PUNCT
ajfa-10074	184	1	independent	independent	ADJ
ajfa-10074	184	2	variables	variable	NOUN
ajfa-10074	184	3	included	include	VERB
ajfa-10074	184	4	audit	audit	NOUN
ajfa-10074	184	5	firm	firm	ADJ
ajfa-10074	184	6	reputation	reputation	NOUN
ajfa-10074	184	7	(	(	PUNCT
ajfa-10074	184	8	adfrep	adfrep	NOUN
ajfa-10074	184	9	)	)	PUNCT
ajfa-10074	184	10	,	,	PUNCT
ajfa-10074	184	11	audit	audit	NOUN
ajfa-10074	184	12	firm	firm	ADJ
ajfa-10074	184	13	size	size	NOUN
ajfa-10074	184	14	(	(	PUNCT
ajfa-10074	184	15	adfsize	adfsize	NOUN
ajfa-10074	184	16	)	)	PUNCT
ajfa-10074	184	17	and	and	CCONJ
ajfa-10074	184	18	audit	audit	NOUN
ajfa-10074	184	19	fees	fee	NOUN
ajfa-10074	184	20	(	(	PUNCT
ajfa-10074	184	21	adfee	adfee	NOUN
ajfa-10074	184	22	)	)	PUNCT
ajfa-10074	184	23	.	.	PUNCT
ajfa-10074	185	1	the	the	DET
ajfa-10074	185	2	following	follow	VERB
ajfa-10074	185	3	is	be	AUX
ajfa-10074	185	4	the	the	DET
ajfa-10074	185	5	measurements	measurement	NOUN
ajfa-10074	185	6	of	of	ADP
ajfa-10074	185	7	these	these	DET
ajfa-10074	185	8	independent	independent	ADJ
ajfa-10074	185	9	variables	variable	NOUN
ajfa-10074	185	10	.	.	PUNCT
ajfa-10074	186	1	adfrep	adfrep	NOUN
ajfa-10074	186	2	1	1	NUM
ajfa-10074	186	3	if	if	SCONJ
ajfa-10074	186	4	the	the	DET
ajfa-10074	186	5	firm	firm	NOUN
ajfa-10074	186	6	is	be	AUX
ajfa-10074	186	7	audited	audit	VERB
ajfa-10074	186	8	by	by	ADP
ajfa-10074	186	9	a	a	DET
ajfa-10074	186	10	big	big	ADJ
ajfa-10074	186	11	4	4	NUM
ajfa-10074	186	12	auditor	auditor	NOUN
ajfa-10074	186	13	,	,	PUNCT
ajfa-10074	186	14	0	0	NUM
ajfa-10074	186	15	otherwise	otherwise	ADV
ajfa-10074	186	16	.	.	PUNCT
ajfa-10074	187	1	adfsize	adfsize	VERB
ajfa-10074	187	2	natural	natural	ADJ
ajfa-10074	187	3	log	log	NOUN
ajfa-10074	187	4	of	of	ADP
ajfa-10074	187	5	audit	audit	NOUN
ajfa-10074	187	6	firm	firm	NOUN
ajfa-10074	187	7	’s	’s	PART
ajfa-10074	187	8	total	total	ADJ
ajfa-10074	187	9	assets	asset	NOUN
ajfa-10074	187	10	.	.	PUNCT
ajfa-10074	188	1	adfee	adfee	ADP
ajfa-10074	188	2	natural	natural	ADJ
ajfa-10074	188	3	log	log	NOUN
ajfa-10074	188	4	of	of	ADP
ajfa-10074	188	5	total	total	ADJ
ajfa-10074	188	6	audit	audit	NOUN
ajfa-10074	188	7	fees	fee	NOUN
ajfa-10074	188	8	of	of	ADP
ajfa-10074	188	9	the	the	DET
ajfa-10074	188	10	firm	firm	NOUN
ajfa-10074	188	11	we	we	PRON
ajfa-10074	188	12	used	use	VERB
ajfa-10074	188	13	cash	cash	NOUN
ajfa-10074	188	14	flow	flow	NOUN
ajfa-10074	188	15	from	from	ADP
ajfa-10074	188	16	operations	operation	NOUN
ajfa-10074	188	17	(	(	PUNCT
ajfa-10074	188	18	cfo	cfo	NOUN
ajfa-10074	188	19	)	)	PUNCT
ajfa-10074	188	20	as	as	ADP
ajfa-10074	188	21	a	a	DET
ajfa-10074	188	22	control	control	NOUN
ajfa-10074	188	23	variable	variable	NOUN
ajfa-10074	188	24	because	because	SCONJ
ajfa-10074	188	25	cfo	cfo	PROPN
ajfa-10074	188	26	influences	influence	VERB
ajfa-10074	188	27	corporate	corporate	ADJ
ajfa-10074	188	28	management	management	NOUN
ajfa-10074	188	29	actions	action	NOUN
ajfa-10074	188	30	in	in	ADP
ajfa-10074	188	31	managing	manage	VERB
ajfa-10074	188	32	earnings	earning	NOUN
ajfa-10074	188	33	which	which	PRON
ajfa-10074	188	34	are	be	AUX
ajfa-10074	188	35	proxy	proxy	NOUN
ajfa-10074	188	36	of	of	ADP
ajfa-10074	188	37	audit	audit	NOUN
ajfa-10074	188	38	quality	quality	NOUN
ajfa-10074	188	39	(	(	PUNCT
ajfa-10074	188	40	becker	becker	NOUN
ajfa-10074	188	41	h3	h3	NOUN
ajfa-10074	188	42	(	(	PUNCT
ajfa-10074	188	43	+	+	ADJ
ajfa-10074	188	44	)	)	PUNCT
ajfa-10074	188	45	h2	h2	NOUN
ajfa-10074	188	46	(	(	PUNCT
ajfa-10074	188	47	+	+	NOUN
ajfa-10074	188	48	)	)	PUNCT
ajfa-10074	188	49	audit	audit	NOUN
ajfa-10074	188	50	firm	firm	ADJ
ajfa-10074	188	51	reputation	reputation	NOUN
ajfa-10074	188	52	audit	audit	NOUN
ajfa-10074	188	53	firm	firm	ADJ
ajfa-10074	188	54	size	size	NOUN
ajfa-10074	188	55	audit	audit	NOUN
ajfa-10074	188	56	fees	fee	NOUN
ajfa-10074	188	57	audit	audit	VERB
ajfa-10074	188	58	quality	quality	NOUN
ajfa-10074	188	59	h1	h1	NOUN
ajfa-10074	188	60	(	(	PUNCT
ajfa-10074	188	61	+	+	ADJ
ajfa-10074	188	62	)	)	PUNCT
ajfa-10074	188	63	asian	asian	ADJ
ajfa-10074	188	64	journal	journal	NOUN
ajfa-10074	188	65	of	of	ADP
ajfa-10074	188	66	finance	finance	PROPN
ajfa-10074	188	67	&	&	CCONJ
ajfa-10074	188	68	accounting	accounting	PROPN
ajfa-10074	188	69	issn	issn	PROPN
ajfa-10074	188	70	1946	1946	NUM
ajfa-10074	188	71	-	-	PUNCT
ajfa-10074	188	72	052x	052x	PROPN
ajfa-10074	188	73	2017	2017	NUM
ajfa-10074	188	74	,	,	PUNCT
ajfa-10074	188	75	vol	vol	NOUN
ajfa-10074	188	76	.	.	NOUN
ajfa-10074	188	77	9	9	NUM
ajfa-10074	188	78	,	,	PUNCT
ajfa-10074	188	79	no	no	INTJ
ajfa-10074	188	80	.	.	NOUN
ajfa-10074	188	81	1	1	NUM
ajfa-10074	189	1	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	189	2	439	439	NUM
ajfa-10074	189	3	et	et	NOUN
ajfa-10074	189	4	al	al	PROPN
ajfa-10074	189	5	.	.	PROPN
ajfa-10074	189	6	,	,	PUNCT
ajfa-10074	189	7	1998	1998	NUM
ajfa-10074	189	8	)	)	PUNCT
ajfa-10074	189	9	.	.	PUNCT
ajfa-10074	190	1	leverage	leverage	NOUN
ajfa-10074	190	2	(	(	PUNCT
ajfa-10074	190	3	lev	lev	NOUN
ajfa-10074	190	4	)	)	PUNCT
ajfa-10074	190	5	is	be	AUX
ajfa-10074	190	6	included	include	VERB
ajfa-10074	190	7	as	as	ADP
ajfa-10074	190	8	firms	firm	NOUN
ajfa-10074	190	9	with	with	ADP
ajfa-10074	190	10	a	a	DET
ajfa-10074	190	11	higher	high	ADJ
ajfa-10074	190	12	likelihood	likelihood	NOUN
ajfa-10074	190	13	of	of	ADP
ajfa-10074	190	14	violating	violate	VERB
ajfa-10074	190	15	debt	debt	NOUN
ajfa-10074	190	16	agreements	agreement	NOUN
ajfa-10074	190	17	are	be	AUX
ajfa-10074	190	18	more	more	ADV
ajfa-10074	190	19	likely	likely	ADJ
ajfa-10074	190	20	to	to	PART
ajfa-10074	190	21	have	have	VERB
ajfa-10074	190	22	an	an	DET
ajfa-10074	190	23	incentive	incentive	NOUN
ajfa-10074	190	24	to	to	PART
ajfa-10074	190	25	engage	engage	VERB
ajfa-10074	190	26	in	in	ADP
ajfa-10074	190	27	earnings	earning	NOUN
ajfa-10074	190	28	management	management	NOUN
ajfa-10074	190	29	so	so	SCONJ
ajfa-10074	190	30	as	as	SCONJ
ajfa-10074	190	31	to	to	PART
ajfa-10074	190	32	reduce	reduce	VERB
ajfa-10074	190	33	audit	audit	NOUN
ajfa-10074	190	34	quality	quality	NOUN
ajfa-10074	190	35	(	(	PUNCT
ajfa-10074	190	36	ramadan	ramadan	PROPN
ajfa-10074	190	37	,	,	PUNCT
ajfa-10074	190	38	2015	2015	NUM
ajfa-10074	190	39	;	;	PUNCT
ajfa-10074	190	40	sweeney	sweeney	NOUN
ajfa-10074	190	41	,	,	PUNCT
ajfa-10074	190	42	1994	1994	NUM
ajfa-10074	190	43	)	)	PUNCT
ajfa-10074	190	44	.	.	PUNCT
ajfa-10074	191	1	we	we	PRON
ajfa-10074	191	2	also	also	ADV
ajfa-10074	191	3	controlled	control	VERB
ajfa-10074	191	4	for	for	ADP
ajfa-10074	191	5	return	return	NOUN
ajfa-10074	191	6	on	on	ADP
ajfa-10074	191	7	assets	asset	NOUN
ajfa-10074	191	8	(	(	PUNCT
ajfa-10074	191	9	roa	roa	NOUN
ajfa-10074	191	10	)	)	PUNCT
ajfa-10074	191	11	as	as	SCONJ
ajfa-10074	191	12	performance	performance	NOUN
ajfa-10074	191	13	of	of	ADP
ajfa-10074	191	14	the	the	DET
ajfa-10074	191	15	firm	firm	NOUN
ajfa-10074	191	16	may	may	AUX
ajfa-10074	191	17	affect	affect	VERB
ajfa-10074	191	18	the	the	DET
ajfa-10074	191	19	application	application	NOUN
ajfa-10074	191	20	of	of	ADP
ajfa-10074	191	21	accruals	accrual	NOUN
ajfa-10074	191	22	to	to	PART
ajfa-10074	191	23	manage	manage	VERB
ajfa-10074	191	24	earnings	earning	NOUN
ajfa-10074	191	25	(	(	PUNCT
ajfa-10074	191	26	kothari	kothari	PROPN
ajfa-10074	191	27	et	et	PROPN
ajfa-10074	191	28	al	al	PROPN
ajfa-10074	191	29	.	.	PROPN
ajfa-10074	191	30	,	,	PUNCT
ajfa-10074	191	31	2005	2005	NUM
ajfa-10074	191	32	)	)	PUNCT
ajfa-10074	191	33	which	which	PRON
ajfa-10074	191	34	indicate	indicate	VERB
ajfa-10074	191	35	low	low	ADJ
ajfa-10074	191	36	audit	audit	NOUN
ajfa-10074	191	37	quality	quality	NOUN
ajfa-10074	191	38	.	.	PUNCT
ajfa-10074	192	1	the	the	DET
ajfa-10074	192	2	following	follow	VERB
ajfa-10074	192	3	is	be	AUX
ajfa-10074	192	4	the	the	DET
ajfa-10074	192	5	measurements	measurement	NOUN
ajfa-10074	192	6	of	of	ADP
ajfa-10074	192	7	these	these	DET
ajfa-10074	192	8	control	control	NOUN
ajfa-10074	192	9	variables	variable	NOUN
ajfa-10074	192	10	.	.	PUNCT
ajfa-10074	193	1	cfo	cfo	ADJ
ajfa-10074	193	2	operating	operate	VERB
ajfa-10074	193	3	cash	cash	NOUN
ajfa-10074	193	4	flow	flow	NOUN
ajfa-10074	193	5	divided	divide	VERB
ajfa-10074	193	6	by	by	ADP
ajfa-10074	193	7	total	total	ADJ
ajfa-10074	193	8	assets	asset	NOUN
ajfa-10074	193	9	at	at	ADP
ajfa-10074	193	10	fiscal	fiscal	ADJ
ajfa-10074	193	11	year	year	NOUN
ajfa-10074	193	12	end	end	NOUN
ajfa-10074	193	13	lev	lev	ADJ
ajfa-10074	193	14	ration	ration	NOUN
ajfa-10074	193	15	of	of	ADP
ajfa-10074	193	16	total	total	ADJ
ajfa-10074	193	17	debt	debt	NOUN
ajfa-10074	193	18	to	to	ADP
ajfa-10074	193	19	total	total	ADJ
ajfa-10074	193	20	assets	asset	NOUN
ajfa-10074	193	21	roa	roa	PROPN
ajfa-10074	193	22	total	total	ADJ
ajfa-10074	193	23	income	income	NOUN
ajfa-10074	193	24	before	before	ADP
ajfa-10074	193	25	extraordinary	extraordinary	ADJ
ajfa-10074	193	26	items	item	NOUN
ajfa-10074	193	27	divided	divide	VERB
ajfa-10074	193	28	by	by	ADP
ajfa-10074	193	29	average	average	ADJ
ajfa-10074	193	30	total	total	ADJ
ajfa-10074	193	31	assets	asset	NOUN
ajfa-10074	193	32	5	5	NUM
ajfa-10074	193	33	.	.	PUNCT
ajfa-10074	194	1	results	result	NOUN
ajfa-10074	194	2	table	table	PROPN
ajfa-10074	194	3	ii	ii	PROPN
ajfa-10074	194	4	presents	present	VERB
ajfa-10074	194	5	a	a	DET
ajfa-10074	194	6	summary	summary	NOUN
ajfa-10074	194	7	of	of	ADP
ajfa-10074	194	8	descriptive	descriptive	ADJ
ajfa-10074	194	9	statistics	statistic	NOUN
ajfa-10074	194	10	of	of	ADP
ajfa-10074	194	11	the	the	DET
ajfa-10074	194	12	dependent	dependent	ADJ
ajfa-10074	194	13	and	and	CCONJ
ajfa-10074	194	14	independent	independent	ADJ
ajfa-10074	194	15	variables	variable	NOUN
ajfa-10074	194	16	used	use	VERB
ajfa-10074	194	17	in	in	ADP
ajfa-10074	194	18	the	the	DET
ajfa-10074	194	19	study	study	NOUN
ajfa-10074	194	20	.	.	PUNCT
ajfa-10074	195	1	the	the	DET
ajfa-10074	195	2	mean	mean	ADJ
ajfa-10074	195	3	value	value	NOUN
ajfa-10074	195	4	for	for	ADP
ajfa-10074	195	5	audit	audit	NOUN
ajfa-10074	195	6	quality	quality	NOUN
ajfa-10074	195	7	(	(	PUNCT
ajfa-10074	195	8	aq	aq	NOUN
ajfa-10074	195	9	)	)	PUNCT
ajfa-10074	195	10	is	be	AUX
ajfa-10074	195	11	0.06	0.06	NUM
ajfa-10074	195	12	with	with	ADP
ajfa-10074	195	13	27	27	NUM
ajfa-10074	195	14	percent	percent	NOUN
ajfa-10074	195	15	of	of	ADP
ajfa-10074	195	16	the	the	DET
ajfa-10074	195	17	sample	sample	NOUN
ajfa-10074	195	18	are	be	AUX
ajfa-10074	195	19	audited	audit	VERB
ajfa-10074	195	20	by	by	ADP
ajfa-10074	195	21	vietnamese	vietnamese	ADJ
ajfa-10074	195	22	big	big	ADJ
ajfa-10074	195	23	4	4	NUM
ajfa-10074	195	24	auditors	auditor	NOUN
ajfa-10074	195	25	.	.	PUNCT
ajfa-10074	196	1	the	the	DET
ajfa-10074	196	2	positive	positive	ADJ
ajfa-10074	196	3	values	value	NOUN
ajfa-10074	196	4	of	of	ADP
ajfa-10074	196	5	the	the	DET
ajfa-10074	196	6	mean	mean	NOUN
ajfa-10074	196	7	and	and	CCONJ
ajfa-10074	196	8	median	median	NOUN
ajfa-10074	196	9	of	of	ADP
ajfa-10074	196	10	audit	audit	NOUN
ajfa-10074	196	11	quality	quality	NOUN
ajfa-10074	196	12	(	(	PUNCT
ajfa-10074	196	13	aq	aq	NOUN
ajfa-10074	196	14	)	)	PUNCT
ajfa-10074	196	15	suggest	suggest	VERB
ajfa-10074	196	16	that	that	SCONJ
ajfa-10074	196	17	most	most	ADJ
ajfa-10074	196	18	of	of	ADP
ajfa-10074	196	19	the	the	DET
ajfa-10074	196	20	companies	company	NOUN
ajfa-10074	196	21	manipulate	manipulate	VERB
ajfa-10074	196	22	earnings	earning	NOUN
ajfa-10074	196	23	upward	upward	ADV
ajfa-10074	196	24	.	.	PUNCT
ajfa-10074	197	1	the	the	DET
ajfa-10074	197	2	mean	mean	ADJ
ajfa-10074	197	3	value	value	NOUN
ajfa-10074	197	4	for	for	ADP
ajfa-10074	197	5	adfee	adfee	NOUN
ajfa-10074	197	6	is	be	AUX
ajfa-10074	197	7	18.046	18.046	NUM
ajfa-10074	197	8	,	,	PUNCT
ajfa-10074	197	9	which	which	PRON
ajfa-10074	197	10	is	be	AUX
ajfa-10074	197	11	equivalent	equivalent	ADJ
ajfa-10074	197	12	to	to	ADP
ajfa-10074	197	13	2,918	2,918	NUM
ajfa-10074	197	14	usd	usd	NOUN
ajfa-10074	197	15	.	.	PUNCT
ajfa-10074	198	1	the	the	DET
ajfa-10074	198	2	mean	mean	ADJ
ajfa-10074	198	3	value	value	NOUN
ajfa-10074	198	4	of	of	ADP
ajfa-10074	198	5	lev	lev	NOUN
ajfa-10074	198	6	is	be	AUX
ajfa-10074	198	7	1.26	1.26	NUM
ajfa-10074	198	8	which	which	PRON
ajfa-10074	198	9	suggests	suggest	VERB
ajfa-10074	198	10	that	that	SCONJ
ajfa-10074	198	11	vietnamese	vietnamese	PROPN
ajfa-10074	198	12	listed	list	VERB
ajfa-10074	198	13	companies	company	NOUN
ajfa-10074	198	14	operate	operate	VERB
ajfa-10074	198	15	with	with	ADP
ajfa-10074	198	16	high	high	ADJ
ajfa-10074	198	17	level	level	NOUN
ajfa-10074	198	18	of	of	ADP
ajfa-10074	198	19	financial	financial	ADJ
ajfa-10074	198	20	leverage	leverage	NOUN
ajfa-10074	198	21	.	.	PUNCT
ajfa-10074	199	1	table	table	PROPN
ajfa-10074	199	2	ii	ii	PROPN
ajfa-10074	199	3	.	.	PUNCT
ajfa-10074	200	1	descriptive	descriptive	ADJ
ajfa-10074	200	2	statistics	statistic	NOUN
ajfa-10074	200	3	aq	aq	AUX
ajfa-10074	200	4	adfsize	adfsize	NOUN
ajfa-10074	200	5	adf	adf	NOUN
ajfa-10074	200	6	reputation	reputation	NOUN
ajfa-10074	200	7	adfee	adfee	PROPN
ajfa-10074	200	8	cfo	cfo	PROPN
ajfa-10074	200	9	lev	lev	PROPN
ajfa-10074	200	10	roa	roa	PROPN
ajfa-10074	200	11	n	n	PROPN
ajfa-10074	200	12	192	192	NUM
ajfa-10074	200	13	192	192	NUM
ajfa-10074	200	14	192	192	NUM
ajfa-10074	200	15	192	192	NUM
ajfa-10074	200	16	192	192	NUM
ajfa-10074	200	17	192	192	NUM
ajfa-10074	200	18	192	192	NUM
ajfa-10074	200	19	valid	valid	ADJ
ajfa-10074	200	20	missing	missing	ADJ
ajfa-10074	200	21	0	0	NUM
ajfa-10074	200	22	0	0	NUM
ajfa-10074	200	23	0	0	NUM
ajfa-10074	200	24	0	0	NUM
ajfa-10074	200	25	0	0	NUM
ajfa-10074	200	26	0	0	NUM
ajfa-10074	200	27	0	0	NUM
ajfa-10074	200	28	mean	mean	NOUN
ajfa-10074	200	29	0.060	0.060	NUM
ajfa-10074	200	30	26.677	26.677	NUM
ajfa-10074	200	31	0.27	0.27	NUM
ajfa-10074	200	32	18.046	18.046	NUM
ajfa-10074	200	33	0.05	0.05	NUM
ajfa-10074	200	34	1.26	1.26	NUM
ajfa-10074	200	35	0.049	0.049	NUM
ajfa-10074	200	36	median	median	NOUN
ajfa-10074	200	37	0.063	0.063	NUM
ajfa-10074	200	38	27	27	NUM
ajfa-10074	200	39	0	0	NUM
ajfa-10074	200	40	18	18	NUM
ajfa-10074	200	41	0.04	0.04	NUM
ajfa-10074	200	42	0	0	NUM
ajfa-10074	200	43	0.039	0.039	NUM
ajfa-10074	200	44	std	std	NOUN
ajfa-10074	200	45	.	.	PUNCT
ajfa-10074	201	1	deviation	deviation	NOUN
ajfa-10074	201	2	0.228	0.228	NUM
ajfa-10074	201	3	1.562	1.562	NUM
ajfa-10074	201	4	0.446	0.446	NUM
ajfa-10074	201	5	0.704	0.704	NUM
ajfa-10074	201	6	0.132	0.132	NUM
ajfa-10074	201	7	5.384	5.384	NUM
ajfa-10074	201	8	0.084	0.084	NUM
ajfa-10074	201	9	minimum	minimum	NOUN
ajfa-10074	201	10	-0.705	-0.705	NUM
ajfa-10074	201	11	23	23	NUM
ajfa-10074	201	12	0	0	NUM
ajfa-10074	201	13	17	17	NUM
ajfa-10074	201	14	-0.542	-0.542	NUM
ajfa-10074	201	15	0	0	NUM
ajfa-10074	201	16	-0.657	-0.657	PUNCT
ajfa-10074	201	17	maximum	maximum	NOUN
ajfa-10074	201	18	0.909	0.909	NUM
ajfa-10074	201	19	30	30	NUM
ajfa-10074	201	20	1	1	NUM
ajfa-10074	201	21	19	19	NUM
ajfa-10074	201	22	0.755	0.755	NUM
ajfa-10074	201	23	70	70	NUM
ajfa-10074	201	24	0.293	0.293	NUM
ajfa-10074	201	25	asian	asian	ADJ
ajfa-10074	201	26	journal	journal	NOUN
ajfa-10074	201	27	of	of	ADP
ajfa-10074	201	28	finance	finance	PROPN
ajfa-10074	201	29	&	&	CCONJ
ajfa-10074	201	30	accounting	accounting	PROPN
ajfa-10074	201	31	issn	issn	PROPN
ajfa-10074	201	32	1946	1946	NUM
ajfa-10074	201	33	-	-	PUNCT
ajfa-10074	201	34	052x	052x	PROPN
ajfa-10074	201	35	2017	2017	NUM
ajfa-10074	201	36	,	,	PUNCT
ajfa-10074	201	37	vol	vol	NOUN
ajfa-10074	201	38	.	.	NOUN
ajfa-10074	202	1	9	9	NUM
ajfa-10074	202	2	,	,	PUNCT
ajfa-10074	202	3	no	no	INTJ
ajfa-10074	202	4	.	.	NOUN
ajfa-10074	202	5	1	1	NUM
ajfa-10074	202	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	202	7	440	440	NUM
ajfa-10074	202	8	table	table	NOUN
ajfa-10074	202	9	iii	iii	PROPN
ajfa-10074	202	10	.	.	PROPN
ajfa-10074	202	11	model	model	PROPN
ajfa-10074	202	12	summary	summary	NOUN
ajfa-10074	202	13	model	model	NOUN
ajfa-10074	202	14	r	r	PROPN
ajfa-10074	202	15	r	r	NOUN
ajfa-10074	202	16	square	square	ADJ
ajfa-10074	202	17	adjusted	adjust	VERB
ajfa-10074	202	18	r	r	NOUN
ajfa-10074	202	19	square	square	ADJ
ajfa-10074	202	20	std	std	NOUN
ajfa-10074	202	21	.	.	PUNCT
ajfa-10074	203	1	error	error	NOUN
ajfa-10074	203	2	of	of	ADP
ajfa-10074	203	3	the	the	DET
ajfa-10074	203	4	estimate	estimate	NOUN
ajfa-10074	203	5	1	1	NUM
ajfa-10074	203	6	,	,	PUNCT
ajfa-10074	203	7	294a	294a	NUM
ajfa-10074	203	8	,	,	PUNCT
ajfa-10074	203	9	087	087	NUM
ajfa-10074	203	10	,	,	PUNCT
ajfa-10074	203	11	057	057	NUM
ajfa-10074	203	12	3,1210061063	3,1210061063	NUM
ajfa-10074	203	13	predictors	predictor	NOUN
ajfa-10074	203	14	:	:	PUNCT
ajfa-10074	203	15	(	(	PUNCT
ajfa-10074	203	16	constant	constant	ADJ
ajfa-10074	203	17	)	)	PUNCT
ajfa-10074	203	18	,	,	PUNCT
ajfa-10074	203	19	lev	lev	NOUN
ajfa-10074	203	20	,	,	PUNCT
ajfa-10074	203	21	adfee	adfee	NOUN
ajfa-10074	203	22	,	,	PUNCT
ajfa-10074	203	23	cfo	cfo	PROPN
ajfa-10074	203	24	,	,	PUNCT
ajfa-10074	203	25	adfsize	adfsize	NOUN
ajfa-10074	203	26	,	,	PUNCT
ajfa-10074	203	27	adfrep	adfrep	PROPN
ajfa-10074	203	28	table	table	PROPN
ajfa-10074	203	29	iii	iii	NOUN
ajfa-10074	203	30	shows	show	VERB
ajfa-10074	203	31	that	that	SCONJ
ajfa-10074	203	32	the	the	DET
ajfa-10074	203	33	r2	r2	NOUN
ajfa-10074	203	34	of	of	ADP
ajfa-10074	203	35	8.7	8.7	NUM
ajfa-10074	203	36	percent	percent	NOUN
ajfa-10074	203	37	of	of	ADP
ajfa-10074	203	38	the	the	DET
ajfa-10074	203	39	variation	variation	NOUN
ajfa-10074	203	40	of	of	ADP
ajfa-10074	203	41	audit	audit	NOUN
ajfa-10074	203	42	quality	quality	NOUN
ajfa-10074	203	43	which	which	PRON
ajfa-10074	203	44	is	be	AUX
ajfa-10074	203	45	explained	explain	VERB
ajfa-10074	203	46	by	by	ADP
ajfa-10074	203	47	the	the	DET
ajfa-10074	203	48	effects	effect	NOUN
ajfa-10074	203	49	of	of	ADP
ajfa-10074	203	50	the	the	DET
ajfa-10074	203	51	three	three	NUM
ajfa-10074	203	52	firm	firm	ADJ
ajfa-10074	203	53	characteristics	characteristic	NOUN
ajfa-10074	203	54	.	.	PUNCT
ajfa-10074	204	1	to	to	PART
ajfa-10074	204	2	investigate	investigate	VERB
ajfa-10074	204	3	the	the	DET
ajfa-10074	204	4	existence	existence	NOUN
ajfa-10074	204	5	of	of	ADP
ajfa-10074	204	6	multicollinearity	multicollinearity	NOUN
ajfa-10074	204	7	,	,	PUNCT
ajfa-10074	204	8	the	the	DET
ajfa-10074	204	9	variance	variance	NOUN
ajfa-10074	204	10	inflation	inflation	NOUN
ajfa-10074	204	11	factors	factor	NOUN
ajfa-10074	204	12	(	(	PUNCT
ajfa-10074	204	13	vif	vif	NOUN
ajfa-10074	204	14	)	)	PUNCT
ajfa-10074	204	15	for	for	ADP
ajfa-10074	204	16	each	each	PRON
ajfa-10074	204	17	of	of	ADP
ajfa-10074	204	18	the	the	DET
ajfa-10074	204	19	independent	independent	ADJ
ajfa-10074	204	20	variables	variable	NOUN
ajfa-10074	204	21	are	be	AUX
ajfa-10074	204	22	calculated	calculate	VERB
ajfa-10074	204	23	.	.	PUNCT
ajfa-10074	205	1	as	as	SCONJ
ajfa-10074	205	2	reported	report	VERB
ajfa-10074	205	3	in	in	ADP
ajfa-10074	205	4	column	column	NOUN
ajfa-10074	205	5	8	8	NUM
ajfa-10074	205	6	of	of	ADP
ajfa-10074	205	7	table	table	NOUN
ajfa-10074	205	8	iv	iv	NUM
ajfa-10074	205	9	,	,	PUNCT
ajfa-10074	205	10	vifs	vif	NOUN
ajfa-10074	205	11	for	for	ADP
ajfa-10074	205	12	the	the	DET
ajfa-10074	205	13	explanatory	explanatory	ADJ
ajfa-10074	205	14	variables	variable	NOUN
ajfa-10074	205	15	are	be	AUX
ajfa-10074	205	16	all	all	ADV
ajfa-10074	205	17	below	below	ADP
ajfa-10074	205	18	5	5	NUM
ajfa-10074	205	19	,	,	PUNCT
ajfa-10074	205	20	suggesting	suggest	VERB
ajfa-10074	205	21	that	that	SCONJ
ajfa-10074	205	22	multicollinearity	multicollinearity	NOUN
ajfa-10074	205	23	is	be	AUX
ajfa-10074	205	24	not	not	PART
ajfa-10074	205	25	likely	likely	ADJ
ajfa-10074	205	26	to	to	PART
ajfa-10074	205	27	be	be	AUX
ajfa-10074	205	28	an	an	DET
ajfa-10074	205	29	influential	influential	ADJ
ajfa-10074	205	30	factor	factor	NOUN
ajfa-10074	205	31	driving	drive	VERB
ajfa-10074	205	32	the	the	DET
ajfa-10074	205	33	results	result	NOUN
ajfa-10074	205	34	.	.	PUNCT
ajfa-10074	206	1	table	table	NOUN
ajfa-10074	206	2	iv	iv	PROPN
ajfa-10074	206	3	.	.	PUNCT
ajfa-10074	206	4	multiple	multiple	ADJ
ajfa-10074	206	5	regression	regression	NOUN
ajfa-10074	206	6	results	result	VERB
ajfa-10074	206	7	coefficientsa	coefficientsa	NOUN
ajfa-10074	206	8	model	model	VERB
ajfa-10074	206	9	unstandardized	unstandardized	ADJ
ajfa-10074	206	10	coefficients	coefficient	NOUN
ajfa-10074	206	11	standardized	standardize	VERB
ajfa-10074	206	12	coefficients	coefficient	NOUN
ajfa-10074	206	13	t	t	PROPN
ajfa-10074	206	14	sig	sig	PROPN
ajfa-10074	206	15	.	.	PUNCT
ajfa-10074	207	1	collinearity	collinearity	PROPN
ajfa-10074	207	2	statistics	statistic	NOUN
ajfa-10074	207	3	b	b	NOUN
ajfa-10074	207	4	std	std	PROPN
ajfa-10074	207	5	.	.	NOUN
ajfa-10074	207	6	error	error	NOUN
ajfa-10074	207	7	beta	beta	NOUN
ajfa-10074	207	8	tolerance	tolerance	NOUN
ajfa-10074	207	9	vif	vif	NOUN
ajfa-10074	207	10	(	(	PUNCT
ajfa-10074	207	11	constant	constant	ADJ
ajfa-10074	207	12	)	)	PUNCT
ajfa-10074	207	13	-41.227	-41.227	PROPN
ajfa-10074	207	14	11.56	11.56	NUM
ajfa-10074	207	15	-3.565	-3.565	NUM
ajfa-10074	207	16	.000	.000	NUM
ajfa-10074	207	17	adfee	adfee	NOUN
ajfa-10074	207	18	1.629	1.629	NUM
ajfa-10074	207	19	.577	.577	NUM
ajfa-10074	207	20	.356	.356	NUM
ajfa-10074	207	21	2.823	2.823	NUM
ajfa-10074	207	22	.005	.005	NUM
ajfa-10074	207	23	.309	.309	NUM
ajfa-10074	207	24	3.233	3.233	NUM
ajfa-10074	207	25	adfrep	adfrep	PROPN
ajfa-10074	207	26	-2.913	-2.913	PROPN
ajfa-10074	207	27	1.003	1.003	NUM
ajfa-10074	207	28	-.403	-.403	NOUN
ajfa-10074	207	29	-2.90	-2.90	NUM
ajfa-10074	207	30	.004	.004	NUM
ajfa-10074	207	31	.256	.256	NUM
ajfa-10074	207	32	3.912	3.912	NUM
ajfa-10074	207	33	adfsize	adfsize	NOUN
ajfa-10074	207	34	.533	.533	NUM
ajfa-10074	207	35	.179	.179	NUM
ajfa-10074	207	36	.259	.259	NUM
ajfa-10074	207	37	2.968	2.968	NUM
ajfa-10074	207	38	.003	.003	NUM
ajfa-10074	207	39	.649	.649	NUM
ajfa-10074	207	40	1.541	1.541	NUM
ajfa-10074	207	41	cfo	cfo	PROPN
ajfa-10074	207	42	-.072	-.072	PROPN
ajfa-10074	207	43	.056	.056	NUM
ajfa-10074	207	44	-.090	-.090	PROPN
ajfa-10074	207	45	-1.281	-1.281	PROPN
ajfa-10074	207	46	.202	.202	NUM
ajfa-10074	207	47	.992	.992	NUM
ajfa-10074	207	48	1.008	1.008	NUM
ajfa-10074	207	49	lev	lev	NOUN
ajfa-10074	207	50	-.016	-.016	PROPN
ajfa-10074	207	51	.043	.043	NUM
ajfa-10074	208	1	-.027	-.027	PROPN
ajfa-10074	208	2	-.380	-.380	VERB
ajfa-10074	208	3	.705	.705	NUM
ajfa-10074	208	4	.973	.973	NUM
ajfa-10074	208	5	1.028	1.028	NUM
ajfa-10074	208	6	a.	a.	NOUN
ajfa-10074	208	7	dependent	dependent	ADJ
ajfa-10074	208	8	variable	variable	NOUN
ajfa-10074	208	9	:	:	PUNCT
ajfa-10074	208	10	da	da	NOUN
ajfa-10074	208	11	proxy	proxy	NOUN
ajfa-10074	208	12	for	for	ADP
ajfa-10074	208	13	aq	aq	PROPN
ajfa-10074	208	14	(	(	PUNCT
ajfa-10074	208	15	audit	audit	NOUN
ajfa-10074	208	16	quality	quality	NOUN
ajfa-10074	208	17	)	)	PUNCT
ajfa-10074	208	18	table	table	NOUN
ajfa-10074	208	19	iv	iv	NOUN
ajfa-10074	208	20	shows	show	VERB
ajfa-10074	208	21	that	that	SCONJ
ajfa-10074	208	22	the	the	DET
ajfa-10074	208	23	standardized	standardized	ADJ
ajfa-10074	208	24	coefficient	coefficient	NOUN
ajfa-10074	208	25	of	of	ADP
ajfa-10074	208	26	audrep	audrep	PROPN
ajfa-10074	208	27	in	in	ADP
ajfa-10074	208	28	the	the	DET
ajfa-10074	208	29	model	model	NOUN
ajfa-10074	208	30	is	be	AUX
ajfa-10074	208	31	0.403	0.403	NUM
ajfa-10074	208	32	and	and	CCONJ
ajfa-10074	208	33	is	be	AUX
ajfa-10074	208	34	significant	significant	ADJ
ajfa-10074	208	35	at	at	ADP
ajfa-10074	208	36	the	the	DET
ajfa-10074	208	37	0.05	0.05	NUM
ajfa-10074	208	38	level	level	NOUN
ajfa-10074	208	39	.	.	PUNCT
ajfa-10074	209	1	this	this	DET
ajfa-10074	209	2	result	result	NOUN
ajfa-10074	209	3	indicates	indicate	VERB
ajfa-10074	209	4	a	a	DET
ajfa-10074	209	5	significant	significant	ADJ
ajfa-10074	209	6	positive	positive	ADJ
ajfa-10074	209	7	relationship	relationship	NOUN
ajfa-10074	209	8	between	between	ADP
ajfa-10074	209	9	audit	audit	NOUN
ajfa-10074	209	10	reputation	reputation	NOUN
ajfa-10074	209	11	and	and	CCONJ
ajfa-10074	209	12	audit	audit	NOUN
ajfa-10074	209	13	quality	quality	NOUN
ajfa-10074	209	14	.	.	PUNCT
ajfa-10074	210	1	thus	thus	ADV
ajfa-10074	210	2	,	,	PUNCT
ajfa-10074	210	3	the	the	DET
ajfa-10074	210	4	result	result	NOUN
ajfa-10074	210	5	supports	support	VERB
ajfa-10074	210	6	h1	h1	PROPN
ajfa-10074	210	7	.	.	PUNCT
ajfa-10074	211	1	the	the	DET
ajfa-10074	211	2	standardized	standardized	ADJ
ajfa-10074	211	3	coefficients	coefficient	NOUN
ajfa-10074	211	4	for	for	ADP
ajfa-10074	211	5	adfsize	adfsize	NOUN
ajfa-10074	211	6	and	and	CCONJ
ajfa-10074	211	7	audfee	audfee	NOUN
ajfa-10074	211	8	in	in	ADP
ajfa-10074	211	9	the	the	DET
ajfa-10074	211	10	model	model	NOUN
ajfa-10074	211	11	are	be	AUX
ajfa-10074	211	12	negative	negative	ADJ
ajfa-10074	211	13	0.259	0.259	NUM
ajfa-10074	211	14	and	and	CCONJ
ajfa-10074	211	15	0.356	0.356	NUM
ajfa-10074	211	16	,	,	PUNCT
ajfa-10074	211	17	respectively	respectively	ADV
ajfa-10074	211	18	.	.	PUNCT
ajfa-10074	212	1	they	they	PRON
ajfa-10074	212	2	are	be	AUX
ajfa-10074	212	3	all	all	ADV
ajfa-10074	212	4	significant	significant	ADJ
ajfa-10074	212	5	at	at	ADP
ajfa-10074	212	6	the	the	DET
ajfa-10074	212	7	0.05	0.05	NUM
ajfa-10074	212	8	level	level	NOUN
ajfa-10074	212	9	.	.	PUNCT
ajfa-10074	213	1	the	the	DET
ajfa-10074	213	2	results	result	NOUN
ajfa-10074	213	3	suggest	suggest	VERB
ajfa-10074	213	4	a	a	DET
ajfa-10074	213	5	significantly	significantly	ADV
ajfa-10074	213	6	negative	negative	ADJ
ajfa-10074	213	7	relationship	relationship	NOUN
ajfa-10074	213	8	between	between	ADP
ajfa-10074	213	9	audit	audit	NOUN
ajfa-10074	213	10	firm	firm	ADJ
ajfa-10074	213	11	size	size	NOUN
ajfa-10074	213	12	and	and	CCONJ
ajfa-10074	213	13	audit	audit	NOUN
ajfa-10074	213	14	quality	quality	NOUN
ajfa-10074	213	15	,	,	PUNCT
ajfa-10074	213	16	and	and	CCONJ
ajfa-10074	213	17	between	between	ADP
ajfa-10074	213	18	audit	audit	NOUN
ajfa-10074	213	19	fees	fee	NOUN
ajfa-10074	213	20	and	and	CCONJ
ajfa-10074	213	21	audit	audit	NOUN
ajfa-10074	213	22	quality	quality	NOUN
ajfa-10074	213	23	.	.	PUNCT
ajfa-10074	214	1	the	the	DET
ajfa-10074	214	2	analysis	analysis	NOUN
ajfa-10074	214	3	,	,	PUNCT
ajfa-10074	214	4	thus	thus	ADV
ajfa-10074	214	5	,	,	PUNCT
ajfa-10074	214	6	does	do	AUX
ajfa-10074	214	7	not	not	PART
ajfa-10074	214	8	support	support	VERB
ajfa-10074	214	9	the	the	DET
ajfa-10074	214	10	hypothesis	hypothesis	NOUN
ajfa-10074	214	11	h2	h2	NOUN
ajfa-10074	214	12	and	and	CCONJ
ajfa-10074	214	13	h3	h3	NOUN
ajfa-10074	214	14	.	.	PUNCT
ajfa-10074	215	1	table	table	NOUN
ajfa-10074	215	2	v	v	NOUN
ajfa-10074	215	3	shows	show	VERB
ajfa-10074	215	4	the	the	DET
ajfa-10074	215	5	results	result	NOUN
ajfa-10074	215	6	of	of	ADP
ajfa-10074	215	7	hypotheses	hypothesis	NOUN
ajfa-10074	215	8	testing	test	VERB
ajfa-10074	215	9	.	.	PUNCT
ajfa-10074	216	1	asian	asian	ADJ
ajfa-10074	216	2	journal	journal	PROPN
ajfa-10074	216	3	of	of	ADP
ajfa-10074	216	4	finance	finance	PROPN
ajfa-10074	216	5	&	&	CCONJ
ajfa-10074	216	6	accounting	accounting	PROPN
ajfa-10074	216	7	issn	issn	PROPN
ajfa-10074	216	8	1946	1946	NUM
ajfa-10074	216	9	-	-	PUNCT
ajfa-10074	216	10	052x	052x	PROPN
ajfa-10074	216	11	2017	2017	NUM
ajfa-10074	216	12	,	,	PUNCT
ajfa-10074	216	13	vol	vol	NOUN
ajfa-10074	216	14	.	.	NOUN
ajfa-10074	216	15	9	9	NUM
ajfa-10074	216	16	,	,	PUNCT
ajfa-10074	216	17	no	no	INTJ
ajfa-10074	216	18	.	.	NOUN
ajfa-10074	216	19	1	1	NUM
ajfa-10074	216	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	216	21	441	441	NUM
ajfa-10074	216	22	table	table	NOUN
ajfa-10074	216	23	5	5	NUM
ajfa-10074	216	24	.	.	PUNCT
ajfa-10074	216	25	results	result	NOUN
ajfa-10074	216	26	of	of	ADP
ajfa-10074	216	27	hypotheses	hypothesis	NOUN
ajfa-10074	216	28	testing	test	VERB
ajfa-10074	216	29	no	no	DET
ajfa-10074	216	30	.	.	PUNCT
ajfa-10074	216	31	hypothesis	hypothesis	NOUN
ajfa-10074	216	32	result	result	NOUN
ajfa-10074	216	33	of	of	ADP
ajfa-10074	216	34	the	the	DET
ajfa-10074	216	35	test	test	NOUN
ajfa-10074	216	36	hypothesis	hypothesis	NOUN
ajfa-10074	216	37	relation	relation	NOUN
ajfa-10074	216	38	h1	h1	PROPN
ajfa-10074	216	39	audit	audit	NOUN
ajfa-10074	216	40	quality	quality	NOUN
ajfa-10074	216	41	has	have	VERB
ajfa-10074	216	42	a	a	DET
ajfa-10074	216	43	positive	positive	ADJ
ajfa-10074	216	44	association	association	NOUN
ajfa-10074	216	45	with	with	ADP
ajfa-10074	216	46	audit	audit	NOUN
ajfa-10074	216	47	firm	firm	ADJ
ajfa-10074	216	48	reputation	reputation	NOUN
ajfa-10074	216	49	support	support	VERB
ajfa-10074	216	50	positive	positive	ADJ
ajfa-10074	216	51	h2	h2	NOUN
ajfa-10074	216	52	audit	audit	NOUN
ajfa-10074	216	53	quality	quality	NOUN
ajfa-10074	216	54	has	have	VERB
ajfa-10074	216	55	a	a	DET
ajfa-10074	216	56	positive	positive	ADJ
ajfa-10074	216	57	association	association	NOUN
ajfa-10074	216	58	with	with	ADP
ajfa-10074	216	59	audit	audit	NOUN
ajfa-10074	216	60	firm	firm	ADJ
ajfa-10074	216	61	size	size	NOUN
ajfa-10074	216	62	not	not	PART
ajfa-10074	216	63	support	support	VERB
ajfa-10074	216	64	negative	negative	ADJ
ajfa-10074	216	65	h3	h3	NOUN
ajfa-10074	216	66	audit	audit	NOUN
ajfa-10074	216	67	quality	quality	NOUN
ajfa-10074	216	68	has	have	VERB
ajfa-10074	216	69	a	a	DET
ajfa-10074	216	70	positive	positive	ADJ
ajfa-10074	216	71	association	association	NOUN
ajfa-10074	216	72	with	with	ADP
ajfa-10074	216	73	audit	audit	NOUN
ajfa-10074	216	74	fees	fee	NOUN
ajfa-10074	216	75	not	not	PART
ajfa-10074	216	76	support	support	VERB
ajfa-10074	216	77	negative	negative	ADJ
ajfa-10074	216	78	6	6	NUM
ajfa-10074	216	79	.	.	PUNCT
ajfa-10074	217	1	discussion	discussion	NOUN
ajfa-10074	217	2	and	and	CCONJ
ajfa-10074	217	3	conclusion	conclusion	NOUN
ajfa-10074	217	4	6.1	6.1	NUM
ajfa-10074	217	5	.	.	PUNCT
ajfa-10074	218	1	discussion	discussion	NOUN
ajfa-10074	218	2	prior	prior	ADJ
ajfa-10074	218	3	studies	study	NOUN
ajfa-10074	218	4	on	on	ADP
ajfa-10074	218	5	audit	audit	NOUN
ajfa-10074	218	6	quality	quality	NOUN
ajfa-10074	218	7	have	have	AUX
ajfa-10074	218	8	focused	focus	VERB
ajfa-10074	218	9	on	on	ADP
ajfa-10074	218	10	firms	firm	NOUN
ajfa-10074	218	11	from	from	ADP
ajfa-10074	218	12	developed	develop	VERB
ajfa-10074	218	13	countries	country	NOUN
ajfa-10074	218	14	(	(	PUNCT
ajfa-10074	218	15	beisland	beisland	PROPN
ajfa-10074	218	16	et	et	PROPN
ajfa-10074	218	17	al	al	PROPN
ajfa-10074	218	18	.	.	PROPN
ajfa-10074	218	19	,	,	PUNCT
ajfa-10074	218	20	2015	2015	NUM
ajfa-10074	218	21	)	)	PUNCT
ajfa-10074	218	22	.	.	PUNCT
ajfa-10074	219	1	little	little	ADJ
ajfa-10074	219	2	is	be	AUX
ajfa-10074	219	3	known	know	VERB
ajfa-10074	219	4	about	about	ADP
ajfa-10074	219	5	audit	audit	NOUN
ajfa-10074	219	6	quality	quality	NOUN
ajfa-10074	219	7	in	in	ADP
ajfa-10074	219	8	emerging	emerge	VERB
ajfa-10074	219	9	economies	economy	NOUN
ajfa-10074	219	10	,	,	PUNCT
ajfa-10074	219	11	such	such	ADJ
ajfa-10074	219	12	as	as	ADP
ajfa-10074	219	13	vietnam	vietnam	PROPN
ajfa-10074	219	14	.	.	PUNCT
ajfa-10074	220	1	this	this	DET
ajfa-10074	220	2	study	study	NOUN
ajfa-10074	220	3	is	be	AUX
ajfa-10074	220	4	the	the	DET
ajfa-10074	220	5	first	first	ADJ
ajfa-10074	220	6	to	to	PART
ajfa-10074	220	7	investigate	investigate	VERB
ajfa-10074	220	8	the	the	DET
ajfa-10074	220	9	impacts	impact	NOUN
ajfa-10074	220	10	of	of	ADP
ajfa-10074	220	11	audit	audit	NOUN
ajfa-10074	220	12	firms	firm	NOUN
ajfa-10074	220	13	’	'	PUNCT
ajfa-10074	220	14	characteristics	characteristic	NOUN
ajfa-10074	220	15	on	on	ADP
ajfa-10074	220	16	audit	audit	NOUN
ajfa-10074	220	17	quality	quality	NOUN
ajfa-10074	220	18	of	of	ADP
ajfa-10074	220	19	listed	list	VERB
ajfa-10074	220	20	firms	firm	NOUN
ajfa-10074	220	21	in	in	ADP
ajfa-10074	220	22	vietnam	vietnam	PROPN
ajfa-10074	220	23	,	,	PUNCT
ajfa-10074	220	24	using	use	VERB
ajfa-10074	220	25	earnings	earning	NOUN
ajfa-10074	220	26	management	management	NOUN
ajfa-10074	220	27	measurement	measurement	NOUN
ajfa-10074	220	28	as	as	ADP
ajfa-10074	220	29	a	a	DET
ajfa-10074	220	30	proxy	proxy	NOUN
ajfa-10074	220	31	for	for	ADP
ajfa-10074	220	32	audit	audit	NOUN
ajfa-10074	220	33	quality	quality	NOUN
ajfa-10074	220	34	.	.	PUNCT
ajfa-10074	221	1	based	base	VERB
ajfa-10074	221	2	on	on	ADP
ajfa-10074	221	3	a	a	DET
ajfa-10074	221	4	sample	sample	NOUN
ajfa-10074	221	5	of	of	ADP
ajfa-10074	221	6	192	192	NUM
ajfa-10074	221	7	firms	firm	NOUN
ajfa-10074	221	8	from	from	ADP
ajfa-10074	221	9	hanoi	hanoi	PROPN
ajfa-10074	221	10	and	and	CCONJ
ajfa-10074	221	11	ho	ho	PROPN
ajfa-10074	221	12	chi	chi	PROPN
ajfa-10074	221	13	minh	minh	PROPN
ajfa-10074	221	14	stock	stock	NOUN
ajfa-10074	221	15	exchange	exchange	NOUN
ajfa-10074	221	16	for	for	ADP
ajfa-10074	221	17	fiscal	fiscal	ADJ
ajfa-10074	221	18	years	year	NOUN
ajfa-10074	221	19	2005	2005	NUM
ajfa-10074	221	20	to	to	ADP
ajfa-10074	221	21	2014	2014	NUM
ajfa-10074	221	22	,	,	PUNCT
ajfa-10074	221	23	the	the	DET
ajfa-10074	221	24	study	study	NOUN
ajfa-10074	221	25	finds	find	VERB
ajfa-10074	221	26	that	that	SCONJ
ajfa-10074	221	27	only	only	ADJ
ajfa-10074	221	28	audit	audit	NOUN
ajfa-10074	221	29	firm	firm	ADJ
ajfa-10074	221	30	reputation	reputation	NOUN
ajfa-10074	221	31	is	be	AUX
ajfa-10074	221	32	positively	positively	ADV
ajfa-10074	221	33	associated	associate	VERB
ajfa-10074	221	34	with	with	ADP
ajfa-10074	221	35	audit	audit	NOUN
ajfa-10074	221	36	quality	quality	NOUN
ajfa-10074	221	37	.	.	PUNCT
ajfa-10074	222	1	the	the	DET
ajfa-10074	222	2	results	result	NOUN
ajfa-10074	222	3	of	of	ADP
ajfa-10074	222	4	this	this	DET
ajfa-10074	222	5	study	study	NOUN
ajfa-10074	222	6	are	be	AUX
ajfa-10074	222	7	broadly	broadly	ADV
ajfa-10074	222	8	in	in	ADP
ajfa-10074	222	9	line	line	NOUN
ajfa-10074	222	10	with	with	ADP
ajfa-10074	222	11	prior	prior	ADJ
ajfa-10074	222	12	studies	study	NOUN
ajfa-10074	222	13	(	(	PUNCT
ajfa-10074	222	14	e.g.	e.g.	ADV
ajfa-10074	222	15	becker	becker	PROPN
ajfa-10074	222	16	et	et	PROPN
ajfa-10074	222	17	al	al	PROPN
ajfa-10074	222	18	.	.	PROPN
ajfa-10074	222	19	,	,	PUNCT
ajfa-10074	222	20	1998	1998	NUM
ajfa-10074	222	21	;	;	PUNCT
ajfa-10074	222	22	francis	francis	PROPN
ajfa-10074	222	23	and	and	CCONJ
ajfa-10074	222	24	wang	wang	PROPN
ajfa-10074	222	25	,	,	PUNCT
ajfa-10074	222	26	2008	2008	NUM
ajfa-10074	222	27	;	;	PUNCT
ajfa-10074	222	28	krishnan	krishnan	PROPN
ajfa-10074	222	29	,	,	PUNCT
ajfa-10074	222	30	2003	2003	NUM
ajfa-10074	222	31	)	)	PUNCT
ajfa-10074	222	32	.	.	PUNCT
ajfa-10074	223	1	this	this	DET
ajfa-10074	223	2	study	study	NOUN
ajfa-10074	223	3	measured	measure	VERB
ajfa-10074	223	4	the	the	DET
ajfa-10074	223	5	audit	audit	NOUN
ajfa-10074	223	6	firm	firm	ADJ
ajfa-10074	223	7	reputation	reputation	NOUN
ajfa-10074	223	8	by	by	ADP
ajfa-10074	223	9	big	big	ADJ
ajfa-10074	223	10	4	4	NUM
ajfa-10074	223	11	auditors	auditor	NOUN
ajfa-10074	223	12	versus	versus	ADP
ajfa-10074	223	13	non	non	ADJ
ajfa-10074	223	14	-	-	ADJ
ajfa-10074	223	15	big	big	ADJ
ajfa-10074	223	16	4	4	NUM
ajfa-10074	223	17	auditors	auditor	NOUN
ajfa-10074	223	18	.	.	PUNCT
ajfa-10074	224	1	the	the	DET
ajfa-10074	224	2	results	result	NOUN
ajfa-10074	224	3	of	of	ADP
ajfa-10074	224	4	this	this	DET
ajfa-10074	224	5	study	study	NOUN
ajfa-10074	224	6	indicate	indicate	VERB
ajfa-10074	224	7	that	that	SCONJ
ajfa-10074	224	8	companies	company	NOUN
ajfa-10074	224	9	which	which	PRON
ajfa-10074	224	10	are	be	AUX
ajfa-10074	224	11	audited	audit	VERB
ajfa-10074	224	12	by	by	ADP
ajfa-10074	224	13	big	big	ADJ
ajfa-10074	224	14	4	4	NUM
ajfa-10074	224	15	auditors	auditor	NOUN
ajfa-10074	224	16	generally	generally	ADV
ajfa-10074	224	17	engage	engage	VERB
ajfa-10074	224	18	in	in	ADP
ajfa-10074	224	19	less	less	ADJ
ajfa-10074	224	20	earnings	earning	NOUN
ajfa-10074	224	21	management	management	NOUN
ajfa-10074	224	22	than	than	ADP
ajfa-10074	224	23	firms	firm	NOUN
ajfa-10074	224	24	audited	audit	VERB
ajfa-10074	224	25	by	by	ADP
ajfa-10074	224	26	non	non	ADJ
ajfa-10074	224	27	-	-	ADJ
ajfa-10074	224	28	big	big	ADJ
ajfa-10074	224	29	4	4	NUM
ajfa-10074	224	30	.	.	PUNCT
ajfa-10074	225	1	it	it	PRON
ajfa-10074	225	2	means	mean	VERB
ajfa-10074	225	3	that	that	SCONJ
ajfa-10074	225	4	big	big	ADJ
ajfa-10074	225	5	4	4	NUM
ajfa-10074	225	6	auditors	auditor	NOUN
ajfa-10074	225	7	in	in	ADP
ajfa-10074	225	8	vietnam	vietnam	PROPN
ajfa-10074	225	9	provide	provide	VERB
ajfa-10074	225	10	high	high	ADJ
ajfa-10074	225	11	audit	audit	NOUN
ajfa-10074	225	12	quality	quality	NOUN
ajfa-10074	225	13	than	than	ADP
ajfa-10074	225	14	non	non	ADJ
ajfa-10074	225	15	-	-	ADJ
ajfa-10074	225	16	big	big	ADJ
ajfa-10074	225	17	4	4	NUM
ajfa-10074	225	18	auditors	auditor	NOUN
ajfa-10074	225	19	.	.	PUNCT
ajfa-10074	226	1	the	the	DET
ajfa-10074	226	2	higher	high	ADJ
ajfa-10074	226	3	audit	audit	NOUN
ajfa-10074	226	4	quality	quality	NOUN
ajfa-10074	226	5	of	of	ADP
ajfa-10074	226	6	the	the	DET
ajfa-10074	226	7	big	big	ADJ
ajfa-10074	226	8	4	4	NUM
ajfa-10074	226	9	auditors	auditor	NOUN
ajfa-10074	226	10	in	in	ADP
ajfa-10074	226	11	vietnam	vietnam	PROPN
ajfa-10074	226	12	may	may	AUX
ajfa-10074	226	13	also	also	ADV
ajfa-10074	226	14	be	be	AUX
ajfa-10074	226	15	explained	explain	VERB
ajfa-10074	226	16	by	by	ADP
ajfa-10074	226	17	the	the	DET
ajfa-10074	226	18	institutional	institutional	ADJ
ajfa-10074	226	19	context	context	NOUN
ajfa-10074	226	20	of	of	ADP
ajfa-10074	226	21	vietnam	vietnam	PROPN
ajfa-10074	226	22	where	where	SCONJ
ajfa-10074	226	23	there	there	PRON
ajfa-10074	226	24	is	be	VERB
ajfa-10074	226	25	a	a	DET
ajfa-10074	226	26	big	big	ADJ
ajfa-10074	226	27	gap	gap	NOUN
ajfa-10074	226	28	in	in	ADP
ajfa-10074	226	29	the	the	DET
ajfa-10074	226	30	quality	quality	NOUN
ajfa-10074	226	31	-	-	PUNCT
ajfa-10074	226	32	control	control	NOUN
ajfa-10074	226	33	systems	system	NOUN
ajfa-10074	226	34	that	that	PRON
ajfa-10074	226	35	ensure	ensure	VERB
ajfa-10074	226	36	the	the	DET
ajfa-10074	226	37	high	high	ADJ
ajfa-10074	226	38	quality	quality	NOUN
ajfa-10074	226	39	of	of	ADP
ajfa-10074	226	40	assurance	assurance	NOUN
ajfa-10074	226	41	services	service	NOUN
ajfa-10074	226	42	between	between	ADP
ajfa-10074	226	43	the	the	DET
ajfa-10074	226	44	big	big	ADJ
ajfa-10074	226	45	four	four	NUM
ajfa-10074	226	46	in	in	ADP
ajfa-10074	226	47	vietnam	vietnam	PROPN
ajfa-10074	226	48	and	and	CCONJ
ajfa-10074	226	49	vietnam	vietnam	PROPN
ajfa-10074	226	50	audit	audit	NOUN
ajfa-10074	226	51	firms	firm	NOUN
ajfa-10074	226	52	(	(	PUNCT
ajfa-10074	226	53	do	do	AUX
ajfa-10074	226	54	,	,	PUNCT
ajfa-10074	226	55	2013	2013	NUM
ajfa-10074	226	56	)	)	PUNCT
ajfa-10074	226	57	.	.	PUNCT
ajfa-10074	227	1	the	the	DET
ajfa-10074	227	2	big	big	ADJ
ajfa-10074	227	3	four	four	NUM
ajfa-10074	227	4	in	in	ADP
ajfa-10074	227	5	vietnam	vietnam	PROPN
ajfa-10074	227	6	normally	normally	ADV
ajfa-10074	227	7	adapts	adapt	VERB
ajfa-10074	227	8	the	the	DET
ajfa-10074	227	9	quality	quality	NOUN
ajfa-10074	227	10	control	control	NOUN
ajfa-10074	227	11	system	system	NOUN
ajfa-10074	227	12	,	,	PUNCT
ajfa-10074	227	13	such	such	ADJ
ajfa-10074	227	14	as	as	ADP
ajfa-10074	227	15	audit	audit	NOUN
ajfa-10074	227	16	guidelines	guideline	NOUN
ajfa-10074	227	17	,	,	PUNCT
ajfa-10074	227	18	working	working	NOUN
ajfa-10074	227	19	papers	paper	NOUN
ajfa-10074	227	20	and	and	CCONJ
ajfa-10074	227	21	other	other	ADJ
ajfa-10074	227	22	technical	technical	ADJ
ajfa-10074	227	23	resources	resource	NOUN
ajfa-10074	227	24	,	,	PUNCT
ajfa-10074	227	25	from	from	ADP
ajfa-10074	227	26	their	their	PRON
ajfa-10074	227	27	mother	mother	NOUN
ajfa-10074	227	28	companies	company	NOUN
ajfa-10074	227	29	(	(	PUNCT
ajfa-10074	227	30	do	do	AUX
ajfa-10074	227	31	,	,	PUNCT
ajfa-10074	227	32	2013	2013	NUM
ajfa-10074	227	33	)	)	PUNCT
ajfa-10074	227	34	.	.	PUNCT
ajfa-10074	228	1	meanwhile	meanwhile	ADV
ajfa-10074	228	2	,	,	PUNCT
ajfa-10074	228	3	most	most	ADJ
ajfa-10074	228	4	of	of	ADP
ajfa-10074	228	5	vietnam	vietnam	PROPN
ajfa-10074	228	6	audit	audit	NOUN
ajfa-10074	228	7	companies	company	NOUN
ajfa-10074	228	8	have	have	VERB
ajfa-10074	228	9	a	a	DET
ajfa-10074	228	10	lack	lack	NOUN
ajfa-10074	228	11	of	of	ADP
ajfa-10074	228	12	financial	financial	ADJ
ajfa-10074	228	13	resource	resource	NOUN
ajfa-10074	228	14	to	to	PART
ajfa-10074	228	15	spend	spend	VERB
ajfa-10074	228	16	on	on	ADP
ajfa-10074	228	17	training	training	NOUN
ajfa-10074	228	18	or	or	CCONJ
ajfa-10074	228	19	hiring	hire	VERB
ajfa-10074	228	20	reputation	reputation	NOUN
ajfa-10074	228	21	auditors	auditor	NOUN
ajfa-10074	228	22	and	and	CCONJ
ajfa-10074	228	23	do	do	AUX
ajfa-10074	228	24	not	not	PART
ajfa-10074	228	25	have	have	VERB
ajfa-10074	228	26	high	high	ADJ
ajfa-10074	228	27	technical	technical	ADJ
ajfa-10074	228	28	competence	competence	NOUN
ajfa-10074	228	29	compared	compare	VERB
ajfa-10074	228	30	to	to	ADP
ajfa-10074	228	31	that	that	PRON
ajfa-10074	228	32	of	of	ADP
ajfa-10074	228	33	the	the	DET
ajfa-10074	228	34	big	big	ADJ
ajfa-10074	228	35	four	four	NUM
ajfa-10074	228	36	.	.	PUNCT
ajfa-10074	229	1	all	all	PRON
ajfa-10074	229	2	of	of	ADP
ajfa-10074	229	3	these	these	DET
ajfa-10074	229	4	factors	factor	NOUN
ajfa-10074	229	5	are	be	AUX
ajfa-10074	229	6	big	big	ADJ
ajfa-10074	229	7	barriers	barrier	NOUN
ajfa-10074	229	8	for	for	ADP
ajfa-10074	229	9	vietnam	vietnam	NOUN
ajfa-10074	229	10	audit	audit	NOUN
ajfa-10074	229	11	firms	firm	NOUN
ajfa-10074	229	12	in	in	ADP
ajfa-10074	229	13	improving	improve	VERB
ajfa-10074	229	14	their	their	PRON
ajfa-10074	229	15	assurance	assurance	NOUN
ajfa-10074	229	16	services	service	NOUN
ajfa-10074	229	17	.	.	PUNCT
ajfa-10074	230	1	the	the	DET
ajfa-10074	230	2	results	result	NOUN
ajfa-10074	230	3	indicate	indicate	VERB
ajfa-10074	230	4	that	that	DET
ajfa-10074	230	5	audit	audit	NOUN
ajfa-10074	230	6	firm	firm	ADJ
ajfa-10074	230	7	size	size	NOUN
ajfa-10074	230	8	is	be	AUX
ajfa-10074	230	9	significantly	significantly	ADV
ajfa-10074	230	10	negatively	negatively	ADV
ajfa-10074	230	11	related	relate	VERB
ajfa-10074	230	12	to	to	PART
ajfa-10074	230	13	audit	audit	VERB
ajfa-10074	230	14	quality	quality	NOUN
ajfa-10074	230	15	.	.	PUNCT
ajfa-10074	231	1	the	the	DET
ajfa-10074	231	2	results	result	NOUN
ajfa-10074	231	3	of	of	ADP
ajfa-10074	231	4	this	this	DET
ajfa-10074	231	5	study	study	NOUN
ajfa-10074	231	6	are	be	AUX
ajfa-10074	231	7	not	not	PART
ajfa-10074	231	8	consistent	consistent	ADJ
ajfa-10074	231	9	with	with	ADP
ajfa-10074	231	10	prior	prior	ADJ
ajfa-10074	231	11	studies	study	NOUN
ajfa-10074	231	12	(	(	PUNCT
ajfa-10074	231	13	e.g.	e.g.	ADV
ajfa-10074	231	14	rezaei	rezaei	NOUN
ajfa-10074	231	15	and	and	CCONJ
ajfa-10074	231	16	shabani	shabani	PROPN
ajfa-10074	231	17	,	,	PUNCT
ajfa-10074	231	18	2014	2014	NUM
ajfa-10074	231	19	;	;	PUNCT
ajfa-10074	231	20	sundgren	sundgren	NOUN
ajfa-10074	231	21	and	and	CCONJ
ajfa-10074	231	22	svanström	svanström	ADJ
ajfa-10074	231	23	,	,	PUNCT
ajfa-10074	231	24	2013	2013	NUM
ajfa-10074	231	25	)	)	PUNCT
ajfa-10074	231	26	who	who	PRON
ajfa-10074	231	27	argue	argue	VERB
ajfa-10074	231	28	that	that	SCONJ
ajfa-10074	231	29	bigger	big	ADJ
ajfa-10074	231	30	audit	audit	NOUN
ajfa-10074	231	31	firms	firm	NOUN
ajfa-10074	231	32	often	often	ADV
ajfa-10074	231	33	provide	provide	VERB
ajfa-10074	231	34	better	well	ADJ
ajfa-10074	231	35	assurance	assurance	NOUN
ajfa-10074	231	36	services	service	NOUN
ajfa-10074	231	37	.	.	PUNCT
ajfa-10074	232	1	except	except	SCONJ
ajfa-10074	232	2	for	for	ADP
ajfa-10074	232	3	the	the	DET
ajfa-10074	232	4	audit	audit	NOUN
ajfa-10074	232	5	firms	firm	NOUN
ajfa-10074	232	6	in	in	ADP
ajfa-10074	232	7	the	the	DET
ajfa-10074	232	8	big	big	ADJ
ajfa-10074	232	9	4	4	NUM
ajfa-10074	232	10	group	group	NOUN
ajfa-10074	232	11	,	,	PUNCT
ajfa-10074	232	12	the	the	DET
ajfa-10074	232	13	findings	finding	NOUN
ajfa-10074	232	14	suggest	suggest	VERB
ajfa-10074	232	15	that	that	SCONJ
ajfa-10074	232	16	smaller	small	ADJ
ajfa-10074	232	17	audit	audit	NOUN
ajfa-10074	232	18	firms	firm	NOUN
ajfa-10074	232	19	provide	provide	VERB
ajfa-10074	232	20	better	well	ADJ
ajfa-10074	232	21	audit	audit	NOUN
ajfa-10074	232	22	quality	quality	NOUN
ajfa-10074	232	23	while	while	SCONJ
ajfa-10074	232	24	bigger	big	ADJ
ajfa-10074	232	25	audit	audit	NOUN
ajfa-10074	232	26	firms	firm	NOUN
ajfa-10074	232	27	does	do	AUX
ajfa-10074	232	28	not	not	PART
ajfa-10074	232	29	necessary	necessary	VERB
ajfa-10074	232	30	asian	asian	ADJ
ajfa-10074	232	31	journal	journal	NOUN
ajfa-10074	232	32	of	of	ADP
ajfa-10074	232	33	finance	finance	PROPN
ajfa-10074	232	34	&	&	CCONJ
ajfa-10074	232	35	accounting	accounting	PROPN
ajfa-10074	232	36	issn	issn	PROPN
ajfa-10074	232	37	1946	1946	NUM
ajfa-10074	232	38	-	-	PUNCT
ajfa-10074	232	39	052x	052x	PROPN
ajfa-10074	232	40	2017	2017	NUM
ajfa-10074	232	41	,	,	PUNCT
ajfa-10074	232	42	vol	vol	NOUN
ajfa-10074	232	43	.	.	NOUN
ajfa-10074	232	44	9	9	NUM
ajfa-10074	232	45	,	,	PUNCT
ajfa-10074	232	46	no	no	INTJ
ajfa-10074	232	47	.	.	NOUN
ajfa-10074	232	48	1	1	NUM
ajfa-10074	232	49	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	232	50	442	442	NUM
ajfa-10074	232	51	result	result	NOUN
ajfa-10074	232	52	in	in	ADP
ajfa-10074	232	53	better	well	ADJ
ajfa-10074	232	54	audit	audit	NOUN
ajfa-10074	232	55	quality	quality	NOUN
ajfa-10074	232	56	.	.	PUNCT
ajfa-10074	233	1	in	in	ADP
ajfa-10074	233	2	vietnam	vietnam	PROPN
ajfa-10074	233	3	context	context	NOUN
ajfa-10074	233	4	,	,	PUNCT
ajfa-10074	233	5	although	although	SCONJ
ajfa-10074	233	6	larger	large	ADJ
ajfa-10074	233	7	audit	audit	NOUN
ajfa-10074	233	8	firms	firm	NOUN
ajfa-10074	233	9	have	have	VERB
ajfa-10074	233	10	a	a	DET
ajfa-10074	233	11	better	well	ADJ
ajfa-10074	233	12	internal	internal	ADJ
ajfa-10074	233	13	control	control	NOUN
ajfa-10074	233	14	system	system	NOUN
ajfa-10074	233	15	,	,	PUNCT
ajfa-10074	233	16	however	however	ADV
ajfa-10074	233	17	,	,	PUNCT
ajfa-10074	233	18	larger	large	ADJ
ajfa-10074	233	19	audit	audit	NOUN
ajfa-10074	233	20	firms	firm	NOUN
ajfa-10074	233	21	in	in	ADP
ajfa-10074	233	22	vietnam	vietnam	PROPN
ajfa-10074	233	23	normally	normally	ADV
ajfa-10074	233	24	have	have	VERB
ajfa-10074	233	25	larger	large	ADJ
ajfa-10074	233	26	clients	client	NOUN
ajfa-10074	233	27	and	and	CCONJ
ajfa-10074	233	28	gain	gain	VERB
ajfa-10074	233	29	more	more	ADJ
ajfa-10074	233	30	benefit	benefit	NOUN
ajfa-10074	233	31	to	to	ADP
ajfa-10074	233	32	indulging	indulge	VERB
ajfa-10074	233	33	clients	client	NOUN
ajfa-10074	233	34	more	more	ADJ
ajfa-10074	233	35	than	than	ADP
ajfa-10074	233	36	smaller	small	ADJ
ajfa-10074	233	37	audit	audit	NOUN
ajfa-10074	233	38	firms	firm	NOUN
ajfa-10074	233	39	,	,	PUNCT
ajfa-10074	233	40	which	which	PRON
ajfa-10074	233	41	lead	lead	VERB
ajfa-10074	233	42	to	to	ADP
ajfa-10074	233	43	the	the	DET
ajfa-10074	233	44	dependence	dependence	NOUN
ajfa-10074	233	45	of	of	ADP
ajfa-10074	233	46	auditors	auditor	NOUN
ajfa-10074	233	47	on	on	ADP
ajfa-10074	233	48	their	their	PRON
ajfa-10074	233	49	clients	client	NOUN
ajfa-10074	233	50	.	.	PUNCT
ajfa-10074	234	1	the	the	DET
ajfa-10074	234	2	appointment	appointment	NOUN
ajfa-10074	234	3	of	of	ADP
ajfa-10074	234	4	audit	audit	NOUN
ajfa-10074	234	5	firms	firm	NOUN
ajfa-10074	234	6	of	of	ADP
ajfa-10074	234	7	most	most	ADJ
ajfa-10074	234	8	listed	list	VERB
ajfa-10074	234	9	companies	company	NOUN
ajfa-10074	234	10	in	in	ADP
ajfa-10074	234	11	vietnam	vietnam	NOUN
ajfa-10074	234	12	heavily	heavily	ADV
ajfa-10074	234	13	emphasis	emphasis	NOUN
ajfa-10074	234	14	on	on	ADP
ajfa-10074	234	15	the	the	DET
ajfa-10074	234	16	brand	brand	NOUN
ajfa-10074	234	17	name	name	NOUN
ajfa-10074	234	18	,	,	PUNCT
ajfa-10074	234	19	the	the	DET
ajfa-10074	234	20	prestige	prestige	NOUN
ajfa-10074	234	21	and	and	CCONJ
ajfa-10074	234	22	the	the	DET
ajfa-10074	234	23	capacity	capacity	NOUN
ajfa-10074	234	24	to	to	PART
ajfa-10074	234	25	deliver	deliver	VERB
ajfa-10074	234	26	an	an	DET
ajfa-10074	234	27	audit	audit	NOUN
ajfa-10074	234	28	on	on	ADP
ajfa-10074	234	29	time	time	NOUN
ajfa-10074	234	30	and	and	CCONJ
ajfa-10074	234	31	less	less	ADV
ajfa-10074	234	32	rely	rely	ADJ
ajfa-10074	234	33	on	on	ADP
ajfa-10074	234	34	the	the	DET
ajfa-10074	234	35	independence	independence	NOUN
ajfa-10074	234	36	of	of	ADP
ajfa-10074	234	37	auditors	auditor	NOUN
ajfa-10074	234	38	(	(	PUNCT
ajfa-10074	234	39	international	international	ADJ
ajfa-10074	234	40	finance	finance	NOUN
ajfa-10074	234	41	corporation	corporation	NOUN
ajfa-10074	234	42	,	,	PUNCT
ajfa-10074	234	43	2011	2011	NUM
ajfa-10074	234	44	)	)	PUNCT
ajfa-10074	234	45	.	.	PUNCT
ajfa-10074	235	1	especially	especially	ADV
ajfa-10074	235	2	,	,	PUNCT
ajfa-10074	235	3	the	the	DET
ajfa-10074	235	4	shareholders	shareholder	NOUN
ajfa-10074	235	5	’	’	PART
ajfa-10074	235	6	role	role	NOUN
ajfa-10074	235	7	and	and	CCONJ
ajfa-10074	235	8	interfacing	interface	VERB
ajfa-10074	235	9	with	with	ADP
ajfa-10074	235	10	the	the	DET
ajfa-10074	235	11	auditor	auditor	NOUN
ajfa-10074	235	12	is	be	AUX
ajfa-10074	235	13	poor	poor	ADJ
ajfa-10074	235	14	in	in	ADP
ajfa-10074	235	15	vietnam	vietnam	PROPN
ajfa-10074	235	16	(	(	PUNCT
ajfa-10074	235	17	international	international	ADJ
ajfa-10074	235	18	finance	finance	NOUN
ajfa-10074	235	19	corporation	corporation	NOUN
ajfa-10074	235	20	,	,	PUNCT
ajfa-10074	235	21	2011	2011	NUM
ajfa-10074	235	22	,	,	PUNCT
ajfa-10074	235	23	2012	2012	NUM
ajfa-10074	235	24	)	)	PUNCT
ajfa-10074	235	25	.	.	PUNCT
ajfa-10074	236	1	the	the	DET
ajfa-10074	236	2	board	board	NOUN
ajfa-10074	236	3	of	of	ADP
ajfa-10074	236	4	directors	director	NOUN
ajfa-10074	236	5	normally	normally	ADV
ajfa-10074	236	6	appoint	appoint	VERB
ajfa-10074	236	7	of	of	ADP
ajfa-10074	236	8	the	the	DET
ajfa-10074	236	9	external	external	ADJ
ajfa-10074	236	10	auditor	auditor	NOUN
ajfa-10074	236	11	(	(	PUNCT
ajfa-10074	236	12	international	international	ADJ
ajfa-10074	236	13	finance	finance	NOUN
ajfa-10074	236	14	corporation	corporation	NOUN
ajfa-10074	236	15	,	,	PUNCT
ajfa-10074	236	16	2012	2012	NUM
ajfa-10074	236	17	)	)	PUNCT
ajfa-10074	236	18	,	,	PUNCT
ajfa-10074	236	19	thus	thus	ADV
ajfa-10074	236	20	they	they	PRON
ajfa-10074	236	21	may	may	AUX
ajfa-10074	236	22	select	select	VERB
ajfa-10074	236	23	large	large	ADJ
ajfa-10074	236	24	audit	audit	NOUN
ajfa-10074	236	25	firms	firm	NOUN
ajfa-10074	236	26	to	to	PART
ajfa-10074	236	27	send	send	VERB
ajfa-10074	236	28	a	a	DET
ajfa-10074	236	29	signal	signal	NOUN
ajfa-10074	236	30	of	of	ADP
ajfa-10074	236	31	high	high	ADJ
ajfa-10074	236	32	audit	audit	NOUN
ajfa-10074	236	33	quality	quality	NOUN
ajfa-10074	236	34	to	to	ADP
ajfa-10074	236	35	shareholders	shareholder	NOUN
ajfa-10074	236	36	,	,	PUNCT
ajfa-10074	236	37	on	on	ADP
ajfa-10074	236	38	another	another	DET
ajfa-10074	236	39	hand	hand	NOUN
ajfa-10074	236	40	,	,	PUNCT
ajfa-10074	236	41	they	they	PRON
ajfa-10074	236	42	may	may	AUX
ajfa-10074	236	43	enter	enter	VERB
ajfa-10074	236	44	into	into	ADP
ajfa-10074	236	45	collusion	collusion	NOUN
ajfa-10074	236	46	with	with	ADP
ajfa-10074	236	47	these	these	DET
ajfa-10074	236	48	audit	audit	NOUN
ajfa-10074	236	49	firms	firm	NOUN
ajfa-10074	236	50	to	to	PART
ajfa-10074	236	51	protect	protect	VERB
ajfa-10074	236	52	their	their	PRON
ajfa-10074	236	53	own	own	ADJ
ajfa-10074	236	54	interests	interest	NOUN
ajfa-10074	236	55	.	.	PUNCT
ajfa-10074	237	1	the	the	DET
ajfa-10074	237	2	findings	finding	NOUN
ajfa-10074	237	3	of	of	ADP
ajfa-10074	237	4	this	this	DET
ajfa-10074	237	5	study	study	NOUN
ajfa-10074	237	6	also	also	ADV
ajfa-10074	237	7	reveal	reveal	VERB
ajfa-10074	237	8	that	that	SCONJ
ajfa-10074	237	9	audit	audit	NOUN
ajfa-10074	237	10	fees	fee	NOUN
ajfa-10074	237	11	significantly	significantly	ADV
ajfa-10074	237	12	negatively	negatively	ADV
ajfa-10074	237	13	affect	affect	VERB
ajfa-10074	237	14	audit	audit	NOUN
ajfa-10074	237	15	quality	quality	NOUN
ajfa-10074	237	16	.	.	PUNCT
ajfa-10074	238	1	the	the	DET
ajfa-10074	238	2	result	result	NOUN
ajfa-10074	238	3	of	of	ADP
ajfa-10074	238	4	this	this	DET
ajfa-10074	238	5	study	study	NOUN
ajfa-10074	238	6	is	be	AUX
ajfa-10074	238	7	not	not	PART
ajfa-10074	238	8	consistent	consistent	ADJ
ajfa-10074	238	9	with	with	ADP
ajfa-10074	238	10	prior	prior	ADJ
ajfa-10074	238	11	studies	study	NOUN
ajfa-10074	238	12	(	(	PUNCT
ajfa-10074	238	13	e.g.	e.g.	ADV
ajfa-10074	238	14	hoitash	hoitash	VERB
ajfa-10074	238	15	et	et	PROPN
ajfa-10074	238	16	al	al	PROPN
ajfa-10074	238	17	.	.	PROPN
ajfa-10074	238	18	,	,	PUNCT
ajfa-10074	238	19	2007	2007	NUM
ajfa-10074	238	20	;	;	PUNCT
ajfa-10074	238	21	simunic	simunic	ADJ
ajfa-10074	238	22	,	,	PUNCT
ajfa-10074	238	23	1980	1980	NUM
ajfa-10074	238	24	;	;	PUNCT
ajfa-10074	238	25	sundgren	sundgren	NOUN
ajfa-10074	238	26	and	and	CCONJ
ajfa-10074	238	27	svanström	svanström	ADJ
ajfa-10074	238	28	,	,	PUNCT
ajfa-10074	238	29	2013	2013	NUM
ajfa-10074	238	30	)	)	PUNCT
ajfa-10074	238	31	,	,	PUNCT
ajfa-10074	238	32	who	who	PRON
ajfa-10074	238	33	argued	argue	VERB
ajfa-10074	238	34	that	that	SCONJ
ajfa-10074	238	35	low	low	ADJ
ajfa-10074	238	36	audit	audit	NOUN
ajfa-10074	238	37	fees	fee	NOUN
ajfa-10074	238	38	lead	lead	VERB
ajfa-10074	238	39	to	to	ADP
ajfa-10074	238	40	the	the	DET
ajfa-10074	238	41	decreasing	decrease	VERB
ajfa-10074	238	42	number	number	NOUN
ajfa-10074	238	43	of	of	ADP
ajfa-10074	238	44	auditors	auditor	NOUN
ajfa-10074	238	45	and	and	CCONJ
ajfa-10074	238	46	shorter	short	ADJ
ajfa-10074	238	47	time	time	NOUN
ajfa-10074	238	48	of	of	ADP
ajfa-10074	238	49	auditing	auditing	NOUN
ajfa-10074	238	50	which	which	PRON
ajfa-10074	238	51	results	result	VERB
ajfa-10074	238	52	in	in	ADP
ajfa-10074	238	53	lower	low	ADJ
ajfa-10074	238	54	audit	audit	NOUN
ajfa-10074	238	55	quality	quality	NOUN
ajfa-10074	238	56	.	.	PUNCT
ajfa-10074	239	1	in	in	ADP
ajfa-10074	239	2	contrast	contrast	NOUN
ajfa-10074	239	3	,	,	PUNCT
ajfa-10074	239	4	the	the	DET
ajfa-10074	239	5	result	result	NOUN
ajfa-10074	239	6	of	of	ADP
ajfa-10074	239	7	this	this	DET
ajfa-10074	239	8	study	study	NOUN
ajfa-10074	239	9	suggests	suggest	VERB
ajfa-10074	239	10	that	that	SCONJ
ajfa-10074	239	11	high	high	ADJ
ajfa-10074	239	12	audit	audit	NOUN
ajfa-10074	239	13	fees	fee	NOUN
ajfa-10074	239	14	can	can	AUX
ajfa-10074	239	15	lead	lead	VERB
ajfa-10074	239	16	to	to	ADP
ajfa-10074	239	17	an	an	DET
ajfa-10074	239	18	independence	independence	NOUN
ajfa-10074	239	19	issue	issue	NOUN
ajfa-10074	239	20	for	for	ADP
ajfa-10074	239	21	auditors	auditor	NOUN
ajfa-10074	239	22	.	.	PUNCT
ajfa-10074	240	1	when	when	SCONJ
ajfa-10074	240	2	the	the	DET
ajfa-10074	240	3	auditor	auditor	NOUN
ajfa-10074	240	4	receives	receive	VERB
ajfa-10074	240	5	high	high	ADJ
ajfa-10074	240	6	audit	audit	NOUN
ajfa-10074	240	7	fees	fee	NOUN
ajfa-10074	240	8	from	from	ADP
ajfa-10074	240	9	their	their	PRON
ajfa-10074	240	10	clients	client	NOUN
ajfa-10074	240	11	,	,	PUNCT
ajfa-10074	240	12	the	the	DET
ajfa-10074	240	13	auditors	auditor	NOUN
ajfa-10074	240	14	may	may	AUX
ajfa-10074	240	15	allow	allow	VERB
ajfa-10074	240	16	the	the	DET
ajfa-10074	240	17	client	client	NOUN
ajfa-10074	240	18	to	to	PART
ajfa-10074	240	19	engage	engage	VERB
ajfa-10074	240	20	in	in	ADP
ajfa-10074	240	21	opportunistic	opportunistic	ADJ
ajfa-10074	240	22	earnings	earning	NOUN
ajfa-10074	240	23	management	management	NOUN
ajfa-10074	240	24	.	.	PUNCT
ajfa-10074	241	1	thus	thus	ADV
ajfa-10074	241	2	,	,	PUNCT
ajfa-10074	241	3	the	the	DET
ajfa-10074	241	4	results	result	NOUN
ajfa-10074	241	5	of	of	ADP
ajfa-10074	241	6	this	this	DET
ajfa-10074	241	7	study	study	NOUN
ajfa-10074	241	8	support	support	VERB
ajfa-10074	241	9	kinney	kinney	PROPN
ajfa-10074	241	10	and	and	CCONJ
ajfa-10074	241	11	libby	libby	PROPN
ajfa-10074	241	12	(	(	PUNCT
ajfa-10074	241	13	2002	2002	NUM
ajfa-10074	241	14	)	)	PUNCT
ajfa-10074	241	15	who	who	PRON
ajfa-10074	241	16	stated	state	VERB
ajfa-10074	241	17	that	that	SCONJ
ajfa-10074	241	18	''	''	PUNCT
ajfa-10074	241	19	unexpected	unexpected	ADJ
ajfa-10074	241	20	non	non	ADJ
ajfa-10074	241	21	-	-	ADJ
ajfa-10074	241	22	audit	audit	ADJ
ajfa-10074	241	23	and	and	CCONJ
ajfa-10074	241	24	audit	audit	NOUN
ajfa-10074	241	25	fees	fee	NOUN
ajfa-10074	241	26	may	may	AUX
ajfa-10074	241	27	more	more	ADV
ajfa-10074	241	28	accurately	accurately	ADV
ajfa-10074	241	29	be	be	AUX
ajfa-10074	241	30	likened	liken	VERB
ajfa-10074	241	31	to	to	PART
ajfa-10074	241	32	attempted	attempt	VERB
ajfa-10074	241	33	bribes	bribe	NOUN
ajfa-10074	241	34	and	and	CCONJ
ajfa-10074	241	35	will	will	AUX
ajfa-10074	241	36	reduce	reduce	VERB
ajfa-10074	241	37	the	the	DET
ajfa-10074	241	38	quality	quality	NOUN
ajfa-10074	241	39	of	of	ADP
ajfa-10074	241	40	reported	report	VERB
ajfa-10074	241	41	earnings	earning	NOUN
ajfa-10074	241	42	through	through	ADP
ajfa-10074	241	43	the	the	DET
ajfa-10074	241	44	auditor	auditor	NOUN
ajfa-10074	241	45	's	's	PART
ajfa-10074	241	46	reduced	reduce	VERB
ajfa-10074	241	47	willingness	willingness	NOUN
ajfa-10074	241	48	to	to	PART
ajfa-10074	241	49	resist	resist	VERB
ajfa-10074	241	50	client	client	NOUN
ajfa-10074	241	51	biases	bias	NOUN
ajfa-10074	241	52	to	to	PART
ajfa-10074	241	53	manage	manage	VERB
ajfa-10074	241	54	earnings	earning	NOUN
ajfa-10074	241	55	”	"	PUNCT
ajfa-10074	241	56	(	(	PUNCT
ajfa-10074	241	57	p.109	p.109	ADJ
ajfa-10074	241	58	)	)	PUNCT
ajfa-10074	241	59	.	.	PUNCT
ajfa-10074	242	1	the	the	DET
ajfa-10074	242	2	results	result	NOUN
ajfa-10074	242	3	also	also	ADV
ajfa-10074	242	4	suggest	suggest	VERB
ajfa-10074	242	5	that	that	SCONJ
ajfa-10074	242	6	high	high	ADJ
ajfa-10074	242	7	audit	audit	NOUN
ajfa-10074	242	8	fees	fee	NOUN
ajfa-10074	242	9	make	make	VERB
ajfa-10074	242	10	them	they	PRON
ajfa-10074	242	11	more	more	ADV
ajfa-10074	242	12	economically	economically	ADV
ajfa-10074	242	13	dependent	dependent	ADJ
ajfa-10074	242	14	on	on	ADP
ajfa-10074	242	15	their	their	PRON
ajfa-10074	242	16	clients	client	NOUN
ajfa-10074	242	17	which	which	PRON
ajfa-10074	242	18	can	can	AUX
ajfa-10074	242	19	lead	lead	VERB
ajfa-10074	242	20	to	to	ADP
ajfa-10074	242	21	the	the	DET
ajfa-10074	242	22	independent	independent	ADJ
ajfa-10074	242	23	issues	issue	NOUN
ajfa-10074	242	24	of	of	ADP
ajfa-10074	242	25	auditors	auditor	NOUN
ajfa-10074	242	26	(	(	PUNCT
ajfa-10074	242	27	wooten	wooten	NOUN
ajfa-10074	242	28	,	,	PUNCT
ajfa-10074	242	29	2003	2003	NUM
ajfa-10074	242	30	)	)	PUNCT
ajfa-10074	242	31	.	.	PUNCT
ajfa-10074	243	1	6.2	6.2	NUM
ajfa-10074	243	2	.	.	PUNCT
ajfa-10074	243	3	implications	implication	NOUN
ajfa-10074	243	4	this	this	DET
ajfa-10074	243	5	study	study	NOUN
ajfa-10074	243	6	has	have	VERB
ajfa-10074	243	7	implications	implication	NOUN
ajfa-10074	243	8	with	with	ADP
ajfa-10074	243	9	respect	respect	NOUN
ajfa-10074	243	10	to	to	ADP
ajfa-10074	243	11	selecting	select	VERB
ajfa-10074	243	12	audit	audit	NOUN
ajfa-10074	243	13	firms	firm	NOUN
ajfa-10074	243	14	in	in	ADP
ajfa-10074	243	15	vietnam	vietnam	PROPN
ajfa-10074	243	16	.	.	PUNCT
ajfa-10074	244	1	first	first	ADV
ajfa-10074	244	2	,	,	PUNCT
ajfa-10074	244	3	the	the	DET
ajfa-10074	244	4	finding	finding	NOUN
ajfa-10074	244	5	highlights	highlight	NOUN
ajfa-10074	244	6	that	that	SCONJ
ajfa-10074	244	7	,	,	PUNCT
ajfa-10074	244	8	excepting	except	VERB
ajfa-10074	244	9	for	for	ADP
ajfa-10074	244	10	big	big	ADJ
ajfa-10074	244	11	4	4	NUM
ajfa-10074	244	12	audit	audit	NOUN
ajfa-10074	244	13	firms	firm	NOUN
ajfa-10074	244	14	,	,	PUNCT
ajfa-10074	244	15	the	the	DET
ajfa-10074	244	16	audit	audit	NOUN
ajfa-10074	244	17	quality	quality	NOUN
ajfa-10074	244	18	of	of	ADP
ajfa-10074	244	19	vietnamese	vietnamese	ADJ
ajfa-10074	244	20	audit	audit	NOUN
ajfa-10074	244	21	firms	firm	NOUN
ajfa-10074	244	22	is	be	AUX
ajfa-10074	244	23	still	still	ADV
ajfa-10074	244	24	a	a	DET
ajfa-10074	244	25	big	big	ADJ
ajfa-10074	244	26	issue	issue	NOUN
ajfa-10074	244	27	–	–	PUNCT
ajfa-10074	244	28	larger	large	ADJ
ajfa-10074	244	29	audit	audit	NOUN
ajfa-10074	244	30	firms	firm	NOUN
ajfa-10074	244	31	tend	tend	VERB
ajfa-10074	244	32	to	to	PART
ajfa-10074	244	33	ignore	ignore	VERB
ajfa-10074	244	34	more	more	ADJ
ajfa-10074	244	35	of	of	ADP
ajfa-10074	244	36	their	their	PRON
ajfa-10074	244	37	clients	client	NOUN
ajfa-10074	244	38	’	’	PART
ajfa-10074	244	39	manipulations	manipulation	NOUN
ajfa-10074	244	40	of	of	ADP
ajfa-10074	244	41	earnings	earning	NOUN
ajfa-10074	244	42	and	and	CCONJ
ajfa-10074	244	43	higher	high	ADJ
ajfa-10074	244	44	fees	fee	NOUN
ajfa-10074	244	45	may	may	AUX
ajfa-10074	244	46	reflect	reflect	VERB
ajfa-10074	244	47	the	the	DET
ajfa-10074	244	48	collusion	collusion	NOUN
ajfa-10074	244	49	between	between	ADP
ajfa-10074	244	50	audit	audit	NOUN
ajfa-10074	244	51	firms	firm	NOUN
ajfa-10074	244	52	and	and	CCONJ
ajfa-10074	244	53	their	their	PRON
ajfa-10074	244	54	clients	client	NOUN
ajfa-10074	244	55	.	.	PUNCT
ajfa-10074	245	1	thus	thus	ADV
ajfa-10074	245	2	,	,	PUNCT
ajfa-10074	245	3	the	the	DET
ajfa-10074	245	4	decision	decision	NOUN
ajfa-10074	245	5	of	of	ADP
ajfa-10074	245	6	choosing	choose	VERB
ajfa-10074	245	7	big	big	ADJ
ajfa-10074	245	8	audit	audit	NOUN
ajfa-10074	245	9	firms	firm	NOUN
ajfa-10074	245	10	or	or	CCONJ
ajfa-10074	245	11	whose	whose	DET
ajfa-10074	245	12	having	have	VERB
ajfa-10074	245	13	higher	high	ADJ
ajfa-10074	245	14	audit	audit	NOUN
ajfa-10074	245	15	fees	fee	NOUN
ajfa-10074	245	16	with	with	ADP
ajfa-10074	245	17	the	the	DET
ajfa-10074	245	18	expectation	expectation	NOUN
ajfa-10074	245	19	of	of	ADP
ajfa-10074	245	20	them	they	PRON
ajfa-10074	245	21	providing	provide	VERB
ajfa-10074	245	22	good	good	ADJ
ajfa-10074	245	23	service	service	NOUN
ajfa-10074	245	24	of	of	ADP
ajfa-10074	245	25	audit	audit	NOUN
ajfa-10074	245	26	quality	quality	NOUN
ajfa-10074	245	27	has	have	VERB
ajfa-10074	245	28	to	to	PART
ajfa-10074	245	29	be	be	AUX
ajfa-10074	245	30	considered	consider	VERB
ajfa-10074	245	31	carefully	carefully	ADV
ajfa-10074	245	32	and	and	CCONJ
ajfa-10074	245	33	base	base	VERB
ajfa-10074	245	34	on	on	ADP
ajfa-10074	245	35	many	many	ADJ
ajfa-10074	245	36	different	different	ADJ
ajfa-10074	245	37	assessments	assessment	NOUN
ajfa-10074	245	38	.	.	PUNCT
ajfa-10074	246	1	second	second	ADJ
ajfa-10074	246	2	,	,	PUNCT
ajfa-10074	246	3	the	the	DET
ajfa-10074	246	4	finding	finding	NOUN
ajfa-10074	246	5	also	also	ADV
ajfa-10074	246	6	indicates	indicate	VERB
ajfa-10074	246	7	that	that	SCONJ
ajfa-10074	246	8	the	the	DET
ajfa-10074	246	9	big	big	ADJ
ajfa-10074	246	10	4	4	NUM
ajfa-10074	246	11	auditors	auditor	NOUN
ajfa-10074	246	12	have	have	VERB
ajfa-10074	246	13	higher	high	ADJ
ajfa-10074	246	14	audit	audit	NOUN
ajfa-10074	246	15	quality	quality	NOUN
ajfa-10074	246	16	than	than	ADP
ajfa-10074	246	17	the	the	DET
ajfa-10074	246	18	non	non	ADJ
ajfa-10074	246	19	-	-	ADJ
ajfa-10074	246	20	big	big	ADJ
ajfa-10074	246	21	4	4	NUM
ajfa-10074	246	22	,	,	PUNCT
ajfa-10074	246	23	thus	thus	ADV
ajfa-10074	246	24	the	the	DET
ajfa-10074	246	25	non	non	ADJ
ajfa-10074	246	26	-	-	ADJ
ajfa-10074	246	27	big	big	ADJ
ajfa-10074	246	28	4	4	NUM
ajfa-10074	246	29	in	in	ADP
ajfa-10074	246	30	vietnam	vietnam	PROPN
ajfa-10074	246	31	should	should	AUX
ajfa-10074	246	32	invest	invest	VERB
ajfa-10074	246	33	more	more	ADJ
ajfa-10074	246	34	resources	resource	NOUN
ajfa-10074	246	35	in	in	ADP
ajfa-10074	246	36	training	training	NOUN
ajfa-10074	246	37	or	or	CCONJ
ajfa-10074	246	38	hiring	hire	VERB
ajfa-10074	246	39	competent	competent	ADJ
ajfa-10074	246	40	auditors	auditor	NOUN
ajfa-10074	246	41	and	and	CCONJ
ajfa-10074	246	42	upgrade	upgrade	VERB
ajfa-10074	246	43	their	their	PRON
ajfa-10074	246	44	technical	technical	ADJ
ajfa-10074	246	45	competence	competence	NOUN
ajfa-10074	246	46	.	.	PUNCT
ajfa-10074	247	1	vietnam	vietnam	PROPN
ajfa-10074	247	2	association	association	PROPN
ajfa-10074	247	3	of	of	ADP
ajfa-10074	247	4	certified	certify	VERB
ajfa-10074	247	5	public	public	ADJ
ajfa-10074	247	6	accounting	accounting	NOUN
ajfa-10074	247	7	should	should	AUX
ajfa-10074	247	8	play	play	VERB
ajfa-10074	247	9	more	more	ADV
ajfa-10074	247	10	significant	significant	ADJ
ajfa-10074	247	11	role	role	NOUN
ajfa-10074	247	12	in	in	ADP
ajfa-10074	247	13	oversight	oversight	NOUN
ajfa-10074	247	14	the	the	DET
ajfa-10074	247	15	audit	audit	NOUN
ajfa-10074	247	16	activities	activity	NOUN
ajfa-10074	247	17	of	of	ADP
ajfa-10074	247	18	both	both	DET
ajfa-10074	247	19	vietnam	vietnam	NOUN
ajfa-10074	247	20	audit	audit	NOUN
ajfa-10074	247	21	firms	firm	NOUN
ajfa-10074	247	22	and	and	CCONJ
ajfa-10074	247	23	other	other	ADJ
ajfa-10074	247	24	foreign	foreign	ADJ
ajfa-10074	247	25	non	non	ADJ
ajfa-10074	247	26	-	-	ADJ
ajfa-10074	247	27	big	big	ADJ
ajfa-10074	247	28	4	4	NUM
ajfa-10074	247	29	firms	firm	NOUN
ajfa-10074	247	30	in	in	ADP
ajfa-10074	247	31	vietnam	vietnam	PROPN
ajfa-10074	247	32	.	.	PUNCT
ajfa-10074	248	1	thus	thus	ADV
ajfa-10074	248	2	,	,	PUNCT
ajfa-10074	248	3	these	these	DET
ajfa-10074	248	4	firms	firm	NOUN
ajfa-10074	248	5	can	can	AUX
ajfa-10074	248	6	improve	improve	VERB
ajfa-10074	248	7	their	their	PRON
ajfa-10074	248	8	competencies	competency	NOUN
ajfa-10074	248	9	to	to	PART
ajfa-10074	248	10	compete	compete	VERB
ajfa-10074	248	11	with	with	ADP
ajfa-10074	248	12	the	the	DET
ajfa-10074	248	13	big	big	ADJ
ajfa-10074	248	14	4	4	NUM
ajfa-10074	248	15	auditors	auditor	NOUN
ajfa-10074	248	16	.	.	PUNCT
ajfa-10074	249	1	third	third	ADJ
ajfa-10074	249	2	,	,	PUNCT
ajfa-10074	249	3	shareholders	shareholder	NOUN
ajfa-10074	249	4	of	of	ADP
ajfa-10074	249	5	listed	list	VERB
ajfa-10074	249	6	companies	company	NOUN
ajfa-10074	249	7	in	in	ADP
ajfa-10074	249	8	vietnam	vietnam	PROPN
ajfa-10074	249	9	should	should	AUX
ajfa-10074	249	10	understand	understand	VERB
ajfa-10074	249	11	and	and	CCONJ
ajfa-10074	249	12	fully	fully	ADV
ajfa-10074	249	13	conduct	conduct	VERB
ajfa-10074	249	14	their	their	PRON
ajfa-10074	249	15	asian	asian	ADJ
ajfa-10074	249	16	journal	journal	NOUN
ajfa-10074	249	17	of	of	ADP
ajfa-10074	249	18	finance	finance	PROPN
ajfa-10074	249	19	&	&	CCONJ
ajfa-10074	249	20	accounting	accounting	PROPN
ajfa-10074	249	21	issn	issn	PROPN
ajfa-10074	249	22	1946	1946	NUM
ajfa-10074	249	23	-	-	PUNCT
ajfa-10074	249	24	052x	052x	PROPN
ajfa-10074	249	25	2017	2017	NUM
ajfa-10074	249	26	,	,	PUNCT
ajfa-10074	249	27	vol	vol	NOUN
ajfa-10074	249	28	.	.	NOUN
ajfa-10074	250	1	9	9	NUM
ajfa-10074	250	2	,	,	PUNCT
ajfa-10074	250	3	no	no	INTJ
ajfa-10074	250	4	.	.	NOUN
ajfa-10074	250	5	1	1	NUM
ajfa-10074	250	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	250	7	443	443	NUM
ajfa-10074	250	8	rights	right	NOUN
ajfa-10074	250	9	,	,	PUNCT
ajfa-10074	250	10	such	such	ADJ
ajfa-10074	250	11	as	as	ADP
ajfa-10074	250	12	appoint	appoint	ADJ
ajfa-10074	250	13	external	external	ADJ
ajfa-10074	250	14	auditors	auditor	NOUN
ajfa-10074	250	15	and	and	CCONJ
ajfa-10074	250	16	oversight	oversight	VERB
ajfa-10074	250	17	the	the	DET
ajfa-10074	250	18	independence	independence	NOUN
ajfa-10074	250	19	of	of	ADP
ajfa-10074	250	20	auditors	auditor	NOUN
ajfa-10074	250	21	to	to	PART
ajfa-10074	250	22	ensure	ensure	VERB
ajfa-10074	250	23	the	the	DET
ajfa-10074	250	24	audit	audit	NOUN
ajfa-10074	250	25	quality	quality	NOUN
ajfa-10074	250	26	of	of	ADP
ajfa-10074	250	27	external	external	ADJ
ajfa-10074	250	28	auditors	auditor	NOUN
ajfa-10074	250	29	.	.	PUNCT
ajfa-10074	251	1	the	the	DET
ajfa-10074	251	2	conducting	conducting	NOUN
ajfa-10074	251	3	of	of	ADP
ajfa-10074	251	4	shareholders	shareholder	NOUN
ajfa-10074	251	5	right	right	ADV
ajfa-10074	251	6	also	also	ADV
ajfa-10074	251	7	prevent	prevent	VERB
ajfa-10074	251	8	the	the	DET
ajfa-10074	251	9	board	board	NOUN
ajfa-10074	251	10	of	of	ADP
ajfa-10074	251	11	directors	director	NOUN
ajfa-10074	251	12	from	from	ADP
ajfa-10074	251	13	choosing	choose	VERB
ajfa-10074	251	14	larger	large	ADJ
ajfa-10074	251	15	audit	audit	NOUN
ajfa-10074	251	16	firms	firm	NOUN
ajfa-10074	251	17	,	,	PUNCT
ajfa-10074	251	18	paying	pay	VERB
ajfa-10074	251	19	higher	high	ADJ
ajfa-10074	251	20	audit	audit	NOUN
ajfa-10074	251	21	fees	fee	NOUN
ajfa-10074	251	22	and	and	CCONJ
ajfa-10074	251	23	also	also	ADV
ajfa-10074	251	24	impairing	impair	VERB
ajfa-10074	251	25	auditor	auditor	NOUN
ajfa-10074	251	26	independence	independence	NOUN
ajfa-10074	251	27	.	.	PUNCT
ajfa-10074	252	1	6.3	6.3	NUM
ajfa-10074	252	2	.	.	PUNCT
ajfa-10074	252	3	limitations	limitation	NOUN
ajfa-10074	252	4	and	and	CCONJ
ajfa-10074	252	5	future	future	ADJ
ajfa-10074	252	6	research	research	NOUN
ajfa-10074	252	7	in	in	ADP
ajfa-10074	252	8	vietnam	vietnam	PROPN
ajfa-10074	252	9	,	,	PUNCT
ajfa-10074	252	10	data	datum	NOUN
ajfa-10074	252	11	availability	availability	NOUN
ajfa-10074	252	12	is	be	AUX
ajfa-10074	252	13	limited	limited	ADJ
ajfa-10074	252	14	,	,	PUNCT
ajfa-10074	252	15	therefore	therefore	ADV
ajfa-10074	252	16	,	,	PUNCT
ajfa-10074	252	17	this	this	DET
ajfa-10074	252	18	research	research	NOUN
ajfa-10074	252	19	examined	examine	VERB
ajfa-10074	252	20	only	only	ADV
ajfa-10074	252	21	the	the	DET
ajfa-10074	252	22	three	three	NUM
ajfa-10074	252	23	factors	factor	NOUN
ajfa-10074	252	24	,	,	PUNCT
ajfa-10074	252	25	including	include	VERB
ajfa-10074	252	26	:	:	PUNCT
ajfa-10074	252	27	(	(	PUNCT
ajfa-10074	252	28	1	1	X
ajfa-10074	252	29	)	)	PUNCT
ajfa-10074	252	30	audit	audit	NOUN
ajfa-10074	252	31	firm	firm	ADJ
ajfa-10074	252	32	size	size	NOUN
ajfa-10074	252	33	,	,	PUNCT
ajfa-10074	252	34	(	(	PUNCT
ajfa-10074	252	35	2	2	X
ajfa-10074	252	36	)	)	PUNCT
ajfa-10074	252	37	audit	audit	NOUN
ajfa-10074	252	38	firm	firm	ADJ
ajfa-10074	252	39	reputation	reputation	NOUN
ajfa-10074	252	40	,	,	PUNCT
ajfa-10074	252	41	and	and	CCONJ
ajfa-10074	252	42	(	(	PUNCT
ajfa-10074	252	43	3	3	X
ajfa-10074	252	44	)	)	PUNCT
ajfa-10074	252	45	audit	audit	NOUN
ajfa-10074	252	46	fees	fee	NOUN
ajfa-10074	252	47	.	.	PUNCT
ajfa-10074	253	1	future	future	ADJ
ajfa-10074	253	2	research	research	NOUN
ajfa-10074	253	3	needs	need	VERB
ajfa-10074	253	4	to	to	PART
ajfa-10074	253	5	include	include	VERB
ajfa-10074	253	6	other	other	ADJ
ajfa-10074	253	7	factors	factor	NOUN
ajfa-10074	253	8	of	of	ADP
ajfa-10074	253	9	audit	audit	NOUN
ajfa-10074	253	10	firms	firm	NOUN
ajfa-10074	253	11	,	,	PUNCT
ajfa-10074	253	12	such	such	ADJ
ajfa-10074	253	13	as	as	ADP
ajfa-10074	253	14	auditor	auditor	NOUN
ajfa-10074	253	15	’s	’s	PART
ajfa-10074	253	16	competence	competence	NOUN
ajfa-10074	253	17	,	,	PUNCT
ajfa-10074	253	18	audit	audit	NOUN
ajfa-10074	253	19	effort	effort	NOUN
ajfa-10074	253	20	,	,	PUNCT
ajfa-10074	253	21	audit	audit	NOUN
ajfa-10074	253	22	methodology	methodology	NOUN
ajfa-10074	253	23	and	and	CCONJ
ajfa-10074	253	24	audit	audit	NOUN
ajfa-10074	253	25	support	support	NOUN
ajfa-10074	253	26	system	system	NOUN
ajfa-10074	253	27	which	which	PRON
ajfa-10074	253	28	may	may	AUX
ajfa-10074	253	29	also	also	ADV
ajfa-10074	253	30	affect	affect	VERB
ajfa-10074	253	31	audit	audit	NOUN
ajfa-10074	253	32	quality	quality	NOUN
ajfa-10074	253	33	.	.	PUNCT
ajfa-10074	254	1	in	in	ADP
ajfa-10074	254	2	addition	addition	NOUN
ajfa-10074	254	3	,	,	PUNCT
ajfa-10074	254	4	this	this	DET
ajfa-10074	254	5	study	study	NOUN
ajfa-10074	254	6	is	be	AUX
ajfa-10074	254	7	based	base	VERB
ajfa-10074	254	8	on	on	ADP
ajfa-10074	254	9	data	datum	NOUN
ajfa-10074	254	10	from	from	ADP
ajfa-10074	254	11	a	a	DET
ajfa-10074	254	12	short	short	ADJ
ajfa-10074	254	13	period	period	NOUN
ajfa-10074	254	14	of	of	ADP
ajfa-10074	254	15	8	8	NUM
ajfa-10074	254	16	years	year	NOUN
ajfa-10074	254	17	to	to	PART
ajfa-10074	254	18	estimate	estimate	VERB
ajfa-10074	254	19	discretionary	discretionary	ADJ
ajfa-10074	254	20	accruals	accrual	NOUN
ajfa-10074	254	21	which	which	PRON
ajfa-10074	254	22	is	be	AUX
ajfa-10074	254	23	the	the	DET
ajfa-10074	254	24	proxy	proxy	NOUN
ajfa-10074	254	25	for	for	ADP
ajfa-10074	254	26	audit	audit	NOUN
ajfa-10074	254	27	quality	quality	NOUN
ajfa-10074	254	28	in	in	ADP
ajfa-10074	254	29	2014	2014	NUM
ajfa-10074	254	30	.	.	PUNCT
ajfa-10074	255	1	however	however	ADV
ajfa-10074	255	2	,	,	PUNCT
ajfa-10074	255	3	financial	financial	ADJ
ajfa-10074	255	4	reporting	reporting	NOUN
ajfa-10074	255	5	quality	quality	NOUN
ajfa-10074	255	6	may	may	AUX
ajfa-10074	255	7	also	also	ADV
ajfa-10074	255	8	depend	depend	VERB
ajfa-10074	255	9	on	on	ADP
ajfa-10074	255	10	other	other	ADJ
ajfa-10074	255	11	factors	factor	NOUN
ajfa-10074	255	12	than	than	ADP
ajfa-10074	255	13	solely	solely	ADV
ajfa-10074	255	14	accruals	accrual	NOUN
ajfa-10074	255	15	.	.	PUNCT
ajfa-10074	256	1	for	for	ADP
ajfa-10074	256	2	instance	instance	NOUN
ajfa-10074	256	3	,	,	PUNCT
ajfa-10074	256	4	shifts	shift	NOUN
ajfa-10074	256	5	within	within	ADP
ajfa-10074	256	6	the	the	DET
ajfa-10074	256	7	income	income	NOUN
ajfa-10074	256	8	statement	statement	NOUN
ajfa-10074	256	9	between	between	ADP
ajfa-10074	256	10	operating	operate	VERB
ajfa-10074	256	11	profit	profit	NOUN
ajfa-10074	256	12	and	and	CCONJ
ajfa-10074	256	13	non	non	ADJ
ajfa-10074	256	14	-	-	ADJ
ajfa-10074	256	15	operating	operate	VERB
ajfa-10074	256	16	profit	profit	NOUN
ajfa-10074	256	17	,	,	PUNCT
ajfa-10074	256	18	presentation	presentation	NOUN
ajfa-10074	256	19	and	and	CCONJ
ajfa-10074	256	20	classification	classification	NOUN
ajfa-10074	256	21	of	of	ADP
ajfa-10074	256	22	assets	asset	NOUN
ajfa-10074	256	23	and	and	CCONJ
ajfa-10074	256	24	liabilities	liability	NOUN
ajfa-10074	256	25	,	,	PUNCT
ajfa-10074	256	26	accounting	account	VERB
ajfa-10074	256	27	of	of	ADP
ajfa-10074	256	28	business	business	NOUN
ajfa-10074	256	29	combinations	combination	NOUN
ajfa-10074	256	30	,	,	PUNCT
ajfa-10074	256	31	and	and	CCONJ
ajfa-10074	256	32	certain	certain	ADJ
ajfa-10074	256	33	notes	note	NOUN
ajfa-10074	256	34	are	be	AUX
ajfa-10074	256	35	also	also	ADV
ajfa-10074	256	36	important	important	ADJ
ajfa-10074	256	37	proxies	proxy	NOUN
ajfa-10074	256	38	to	to	PART
ajfa-10074	256	39	measure	measure	VERB
ajfa-10074	256	40	audit	audit	NOUN
ajfa-10074	256	41	quality	quality	NOUN
ajfa-10074	256	42	.	.	PUNCT
ajfa-10074	257	1	that	that	PRON
ajfa-10074	257	2	is	be	AUX
ajfa-10074	257	3	the	the	DET
ajfa-10074	257	4	limitation	limitation	NOUN
ajfa-10074	257	5	of	of	ADP
ajfa-10074	257	6	discretionary	discretionary	ADJ
ajfa-10074	257	7	accruals	accrual	NOUN
ajfa-10074	257	8	for	for	ADP
ajfa-10074	257	9	being	be	AUX
ajfa-10074	257	10	used	use	VERB
ajfa-10074	257	11	to	to	PART
ajfa-10074	257	12	measure	measure	VERB
ajfa-10074	257	13	audit	audit	NOUN
ajfa-10074	257	14	quality	quality	NOUN
ajfa-10074	257	15	in	in	ADP
ajfa-10074	257	16	this	this	DET
ajfa-10074	257	17	study	study	NOUN
ajfa-10074	257	18	.	.	PUNCT
ajfa-10074	258	1	future	future	ADJ
ajfa-10074	258	2	research	research	NOUN
ajfa-10074	258	3	can	can	AUX
ajfa-10074	258	4	use	use	VERB
ajfa-10074	258	5	other	other	ADJ
ajfa-10074	258	6	input	input	NOUN
ajfa-10074	258	7	-	-	PUNCT
ajfa-10074	258	8	base	base	NOUN
ajfa-10074	258	9	factors	factor	NOUN
ajfa-10074	258	10	to	to	PART
ajfa-10074	258	11	measure	measure	VERB
ajfa-10074	258	12	the	the	DET
ajfa-10074	258	13	audit	audit	NOUN
ajfa-10074	258	14	quality	quality	NOUN
ajfa-10074	258	15	and	and	CCONJ
ajfa-10074	258	16	determine	determine	VERB
ajfa-10074	258	17	their	their	PRON
ajfa-10074	258	18	effects	effect	NOUN
ajfa-10074	258	19	on	on	ADP
ajfa-10074	258	20	audit	audit	NOUN
ajfa-10074	258	21	quality	quality	NOUN
ajfa-10074	258	22	.	.	PUNCT
ajfa-10074	259	1	references	reference	NOUN
ajfa-10074	259	2	almomani	almomani	PROPN
ajfa-10074	259	3	,	,	PUNCT
ajfa-10074	259	4	m.	m.	NOUN
ajfa-10074	259	5	a.	a.	NOUN
ajfa-10074	259	6	(	(	PUNCT
ajfa-10074	259	7	2015	2015	NUM
ajfa-10074	259	8	)	)	PUNCT
ajfa-10074	259	9	.	.	PUNCT
ajfa-10074	260	1	the	the	DET
ajfa-10074	260	2	impact	impact	NOUN
ajfa-10074	260	3	of	of	ADP
ajfa-10074	260	4	audit	audit	NOUN
ajfa-10074	260	5	quality	quality	NOUN
ajfa-10074	260	6	features	feature	NOUN
ajfa-10074	260	7	on	on	ADP
ajfa-10074	260	8	enhancing	enhance	VERB
ajfa-10074	260	9	earnings	earning	NOUN
ajfa-10074	260	10	quality	quality	NOUN
ajfa-10074	260	11	:	:	PUNCT
ajfa-10074	260	12	the	the	DET
ajfa-10074	260	13	evidence	evidence	NOUN
ajfa-10074	260	14	of	of	ADP
ajfa-10074	260	15	listed	list	VERB
ajfa-10074	260	16	manufacturing	manufacturing	NOUN
ajfa-10074	260	17	firms	firm	NOUN
ajfa-10074	260	18	at	at	ADP
ajfa-10074	260	19	amman	amman	PROPN
ajfa-10074	260	20	stock	stock	PROPN
ajfa-10074	260	21	exchange	exchange	PROPN
ajfa-10074	260	22	.	.	PUNCT
ajfa-10074	261	1	asian	asian	ADJ
ajfa-10074	261	2	journal	journal	PROPN
ajfa-10074	261	3	of	of	ADP
ajfa-10074	261	4	finance	finance	PROPN
ajfa-10074	261	5	&	&	CCONJ
ajfa-10074	261	6	accounting	accounting	PROPN
ajfa-10074	261	7	,	,	PUNCT
ajfa-10074	261	8	7(2	7(2	NUM
ajfa-10074	261	9	)	)	PUNCT
ajfa-10074	261	10	,	,	PUNCT
ajfa-10074	261	11	255	255	NUM
ajfa-10074	261	12	-	-	SYM
ajfa-10074	261	13	280	280	NUM
ajfa-10074	261	14	.	.	PUNCT
ajfa-10074	262	1	https://doi.org/10.5296/ajfa.v7i2.8539	https://doi.org/10.5296/ajfa.v7i2.8539	NOUN
ajfa-10074	262	2	alyousef	alyousef	ADJ
ajfa-10074	262	3	,	,	PUNCT
ajfa-10074	262	4	h.	h.	PROPN
ajfa-10074	262	5	y.	y.	PROPN
ajfa-10074	262	6	,	,	PUNCT
ajfa-10074	262	7	&	&	CCONJ
ajfa-10074	262	8	almutairi	almutairi	PROPN
ajfa-10074	262	9	,	,	PUNCT
ajfa-10074	262	10	a.	a.	PROPN
ajfa-10074	262	11	r.	r.	PROPN
ajfa-10074	262	12	(	(	PUNCT
ajfa-10074	262	13	2010	2010	NUM
ajfa-10074	262	14	)	)	PUNCT
ajfa-10074	262	15	.	.	PUNCT
ajfa-10074	263	1	an	an	DET
ajfa-10074	263	2	empirical	empirical	ADJ
ajfa-10074	263	3	investigation	investigation	NOUN
ajfa-10074	263	4	of	of	ADP
ajfa-10074	263	5	accounting	accounting	NOUN
ajfa-10074	263	6	restatements	restatement	NOUN
ajfa-10074	263	7	by	by	ADP
ajfa-10074	263	8	public	public	ADJ
ajfa-10074	263	9	companies	company	NOUN
ajfa-10074	263	10	:	:	PUNCT
ajfa-10074	263	11	evidence	evidence	NOUN
ajfa-10074	263	12	from	from	ADP
ajfa-10074	263	13	kuwait	kuwait	PROPN
ajfa-10074	263	14	.	.	PUNCT
ajfa-10074	264	1	international	international	ADJ
ajfa-10074	264	2	review	review	PROPN
ajfa-10074	264	3	of	of	ADP
ajfa-10074	264	4	business	business	NOUN
ajfa-10074	264	5	research	research	NOUN
ajfa-10074	264	6	papers	paper	NOUN
ajfa-10074	264	7	,	,	PUNCT
ajfa-10074	264	8	6(1	6(1	NUM
ajfa-10074	264	9	)	)	PUNCT
ajfa-10074	264	10	,	,	PUNCT
ajfa-10074	264	11	513	513	NUM
ajfa-10074	264	12	-	-	SYM
ajfa-10074	264	13	535	535	NUM
ajfa-10074	264	14	.	.	PUNCT
ajfa-10074	264	15	aronmwan	aronmwan	PROPN
ajfa-10074	264	16	,	,	PUNCT
ajfa-10074	264	17	e.	e.	PROPN
ajfa-10074	264	18	j.	j.	PROPN
ajfa-10074	264	19	,	,	PUNCT
ajfa-10074	264	20	ashafoke	ashafoke	PROPN
ajfa-10074	264	21	,	,	PUNCT
ajfa-10074	264	22	t.	t.	PROPN
ajfa-10074	264	23	o.	o.	PROPN
ajfa-10074	264	24	,	,	PUNCT
ajfa-10074	264	25	&	&	CCONJ
ajfa-10074	264	26	mgbame	mgbame	PROPN
ajfa-10074	264	27	,	,	PUNCT
ajfa-10074	264	28	c.	c.	PROPN
ajfa-10074	264	29	o.	o.	PROPN
ajfa-10074	264	30	(	(	PUNCT
ajfa-10074	264	31	2013	2013	NUM
ajfa-10074	264	32	)	)	PUNCT
ajfa-10074	264	33	.	.	PUNCT
ajfa-10074	265	1	audit	audit	NOUN
ajfa-10074	265	2	firm	firm	ADJ
ajfa-10074	265	3	reputation	reputation	NOUN
ajfa-10074	265	4	and	and	CCONJ
ajfa-10074	265	5	audit	audit	NOUN
ajfa-10074	265	6	quality	quality	NOUN
ajfa-10074	265	7	.	.	PUNCT
ajfa-10074	266	1	european	european	PROPN
ajfa-10074	266	2	journal	journal	PROPN
ajfa-10074	266	3	of	of	ADP
ajfa-10074	266	4	business	business	NOUN
ajfa-10074	266	5	and	and	CCONJ
ajfa-10074	266	6	management	management	NOUN
ajfa-10074	266	7	,	,	PUNCT
ajfa-10074	266	8	5(7	5(7	NUM
ajfa-10074	266	9	)	)	PUNCT
ajfa-10074	266	10	,	,	PUNCT
ajfa-10074	266	11	66	66	NUM
ajfa-10074	266	12	-	-	SYM
ajfa-10074	266	13	75	75	NUM
ajfa-10074	266	14	.	.	PUNCT
ajfa-10074	267	1	augustine	augustine	PROPN
ajfa-10074	267	2	,	,	PUNCT
ajfa-10074	267	3	o.	o.	PROPN
ajfa-10074	267	4	e.	e.	PROPN
ajfa-10074	267	5	,	,	PUNCT
ajfa-10074	267	6	mgbame	mgbame	PROPN
ajfa-10074	267	7	,	,	PUNCT
ajfa-10074	267	8	c.	c.	PROPN
ajfa-10074	267	9	,	,	PUNCT
ajfa-10074	267	10	efayena	efayena	ADV
ajfa-10074	267	11	,	,	PUNCT
ajfa-10074	267	12	o.	o.	PROPN
ajfa-10074	267	13	,	,	PUNCT
ajfa-10074	267	14	&	&	CCONJ
ajfa-10074	267	15	edegware	edegware	PROPN
ajfa-10074	267	16	,	,	PUNCT
ajfa-10074	267	17	j.	j.	PROPN
ajfa-10074	267	18	(	(	PUNCT
ajfa-10074	267	19	2014	2014	NUM
ajfa-10074	267	20	)	)	PUNCT
ajfa-10074	267	21	.	.	PUNCT
ajfa-10074	268	1	audit	audit	NOUN
ajfa-10074	268	2	firm	firm	ADJ
ajfa-10074	268	3	characteristics	characteristic	NOUN
ajfa-10074	268	4	and	and	CCONJ
ajfa-10074	268	5	auditing	auditing	NOUN
ajfa-10074	268	6	quality	quality	NOUN
ajfa-10074	268	7	:	:	PUNCT
ajfa-10074	268	8	the	the	DET
ajfa-10074	268	9	nigerian	nigerian	ADJ
ajfa-10074	268	10	experience	experience	NOUN
ajfa-10074	268	11	.	.	PUNCT
ajfa-10074	269	1	research	research	NOUN
ajfa-10074	269	2	journal	journal	PROPN
ajfa-10074	269	3	of	of	ADP
ajfa-10074	269	4	finance	finance	NOUN
ajfa-10074	269	5	and	and	CCONJ
ajfa-10074	269	6	accounting	accounting	NOUN
ajfa-10074	269	7	,	,	PUNCT
ajfa-10074	269	8	5(6	5(6	NUM
ajfa-10074	269	9	)	)	PUNCT
ajfa-10074	269	10	,	,	PUNCT
ajfa-10074	269	11	23	23	NUM
ajfa-10074	269	12	-	-	SYM
ajfa-10074	269	13	34	34	NUM
ajfa-10074	269	14	.	.	PUNCT
ajfa-10074	270	1	beatty	beatty	PROPN
ajfa-10074	270	2	,	,	PUNCT
ajfa-10074	270	3	r.	r.	PROPN
ajfa-10074	270	4	p.	p.	PROPN
ajfa-10074	270	5	(	(	PUNCT
ajfa-10074	270	6	1989	1989	NUM
ajfa-10074	270	7	)	)	PUNCT
ajfa-10074	270	8	.	.	PUNCT
ajfa-10074	271	1	auditor	auditor	NOUN
ajfa-10074	271	2	reputation	reputation	NOUN
ajfa-10074	271	3	and	and	CCONJ
ajfa-10074	271	4	the	the	DET
ajfa-10074	271	5	pricing	pricing	NOUN
ajfa-10074	271	6	of	of	ADP
ajfa-10074	271	7	initial	initial	ADJ
ajfa-10074	271	8	public	public	ADJ
ajfa-10074	271	9	offerings	offering	NOUN
ajfa-10074	271	10	.	.	PUNCT
ajfa-10074	272	1	the	the	DET
ajfa-10074	272	2	accounting	accounting	NOUN
ajfa-10074	272	3	review	review	NOUN
ajfa-10074	272	4	,	,	PUNCT
ajfa-10074	272	5	64(4	64(4	NUM
ajfa-10074	272	6	)	)	PUNCT
ajfa-10074	272	7	,	,	PUNCT
ajfa-10074	272	8	693	693	NUM
ajfa-10074	272	9	-	-	SYM
ajfa-10074	272	10	709	709	NUM
ajfa-10074	272	11	.	.	PUNCT
ajfa-10074	272	12	becker	becker	PROPN
ajfa-10074	272	13	,	,	PUNCT
ajfa-10074	272	14	c.	c.	PROPN
ajfa-10074	272	15	l.	l.	PROPN
ajfa-10074	272	16	,	,	PUNCT
ajfa-10074	272	17	defond	defond	NOUN
ajfa-10074	272	18	,	,	PUNCT
ajfa-10074	272	19	m.	m.	NOUN
ajfa-10074	272	20	l.	l.	PROPN
ajfa-10074	272	21	,	,	PUNCT
ajfa-10074	272	22	jiambalvo	jiambalvo	PROPN
ajfa-10074	272	23	,	,	PUNCT
ajfa-10074	272	24	j.	j.	PROPN
ajfa-10074	272	25	,	,	PUNCT
ajfa-10074	272	26	&	&	CCONJ
ajfa-10074	272	27	subramanyam	subramanyam	PROPN
ajfa-10074	272	28	,	,	PUNCT
ajfa-10074	272	29	k.	k.	PROPN
ajfa-10074	272	30	(	(	PUNCT
ajfa-10074	272	31	1998	1998	NUM
ajfa-10074	272	32	)	)	PUNCT
ajfa-10074	272	33	.	.	PUNCT
ajfa-10074	273	1	the	the	DET
ajfa-10074	273	2	effect	effect	NOUN
ajfa-10074	273	3	of	of	ADP
ajfa-10074	273	4	audit	audit	NOUN
ajfa-10074	273	5	quality	quality	NOUN
ajfa-10074	273	6	on	on	ADP
ajfa-10074	273	7	earnings	earning	NOUN
ajfa-10074	273	8	management	management	NOUN
ajfa-10074	273	9	.	.	PUNCT
ajfa-10074	274	1	contemporary	contemporary	ADJ
ajfa-10074	274	2	accounting	accounting	PROPN
ajfa-10074	274	3	research	research	NOUN
ajfa-10074	274	4	,	,	PUNCT
ajfa-10074	274	5	15(1	15(1	NUM
ajfa-10074	274	6	)	)	PUNCT
ajfa-10074	274	7	,	,	PUNCT
ajfa-10074	274	8	1	1	NUM
ajfa-10074	274	9	-	-	SYM
ajfa-10074	274	10	24	24	NUM
ajfa-10074	274	11	.	.	PUNCT
ajfa-10074	275	1	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	PROPN
ajfa-10074	275	2	beisland	beisland	NOUN
ajfa-10074	275	3	,	,	PUNCT
ajfa-10074	275	4	l.	l.	PROPN
ajfa-10074	275	5	a.	a.	PROPN
ajfa-10074	275	6	,	,	PUNCT
ajfa-10074	275	7	mersland	mersland	PROPN
ajfa-10074	275	8	,	,	PUNCT
ajfa-10074	275	9	r.	r.	PROPN
ajfa-10074	275	10	,	,	PUNCT
ajfa-10074	275	11	&	&	CCONJ
ajfa-10074	275	12	strøm	strøm	PROPN
ajfa-10074	275	13	,	,	PUNCT
ajfa-10074	275	14	r.	r.	PROPN
ajfa-10074	275	15	ø	ø	PROPN
ajfa-10074	275	16	.	.	PUNCT
ajfa-10074	276	1	(	(	PUNCT
ajfa-10074	276	2	2015	2015	NUM
ajfa-10074	276	3	)	)	PUNCT
ajfa-10074	276	4	.	.	PUNCT
ajfa-10074	277	1	audit	audit	NOUN
ajfa-10074	277	2	quality	quality	NOUN
ajfa-10074	277	3	and	and	CCONJ
ajfa-10074	277	4	corporate	corporate	ADJ
ajfa-10074	277	5	governance	governance	NOUN
ajfa-10074	277	6	:	:	PUNCT
ajfa-10074	277	7	evidence	evidence	NOUN
ajfa-10074	277	8	from	from	ADP
ajfa-10074	277	9	the	the	DET
ajfa-10074	277	10	microfinance	microfinance	NOUN
ajfa-10074	277	11	industry	industry	NOUN
ajfa-10074	277	12	.	.	PUNCT
ajfa-10074	278	1	international	international	ADJ
ajfa-10074	278	2	journal	journal	PROPN
ajfa-10074	278	3	of	of	ADP
ajfa-10074	278	4	auditing	auditing	NOUN
ajfa-10074	278	5	,	,	PUNCT
ajfa-10074	278	6	19(3	19(3	NUM
ajfa-10074	278	7	)	)	PUNCT
ajfa-10074	278	8	,	,	PUNCT
ajfa-10074	278	9	218	218	NUM
ajfa-10074	278	10	-	-	SYM
ajfa-10074	278	11	237	237	NUM
ajfa-10074	278	12	.	.	PUNCT
ajfa-10074	279	1	https://doi.org/10.1111/ijau.12041	https://doi.org/10.1111/ijau.12041	NOUN
ajfa-10074	279	2	asian	asian	PROPN
ajfa-10074	279	3	journal	journal	PROPN
ajfa-10074	279	4	of	of	ADP
ajfa-10074	279	5	finance	finance	PROPN
ajfa-10074	279	6	&	&	CCONJ
ajfa-10074	279	7	accounting	accounting	PROPN
ajfa-10074	279	8	issn	issn	PROPN
ajfa-10074	279	9	1946	1946	NUM
ajfa-10074	279	10	-	-	PUNCT
ajfa-10074	279	11	052x	052x	PROPN
ajfa-10074	279	12	2017	2017	NUM
ajfa-10074	279	13	,	,	PUNCT
ajfa-10074	279	14	vol	vol	NOUN
ajfa-10074	279	15	.	.	NOUN
ajfa-10074	280	1	9	9	NUM
ajfa-10074	280	2	,	,	PUNCT
ajfa-10074	280	3	no	no	INTJ
ajfa-10074	280	4	.	.	NOUN
ajfa-10074	280	5	1	1	NUM
ajfa-10074	280	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	280	7	444	444	NUM
ajfa-10074	280	8	bigus	bigus	ADJ
ajfa-10074	280	9	,	,	PUNCT
ajfa-10074	280	10	j.	j.	PROPN
ajfa-10074	280	11	(	(	PUNCT
ajfa-10074	280	12	2015	2015	NUM
ajfa-10074	280	13	)	)	PUNCT
ajfa-10074	280	14	.	.	PUNCT
ajfa-10074	281	1	auditor	auditor	NOUN
ajfa-10074	281	2	reputation	reputation	NOUN
ajfa-10074	281	3	under	under	ADP
ajfa-10074	281	4	different	different	ADJ
ajfa-10074	281	5	negligence	negligence	NOUN
ajfa-10074	281	6	regimes	regime	NOUN
ajfa-10074	281	7	.	.	PUNCT
ajfa-10074	282	1	abacus	abacus	PROPN
ajfa-10074	282	2	,	,	PUNCT
ajfa-10074	282	3	51(3	51(3	NUM
ajfa-10074	282	4	)	)	PUNCT
ajfa-10074	282	5	,	,	PUNCT
ajfa-10074	282	6	356	356	NUM
ajfa-10074	282	7	-	-	SYM
ajfa-10074	282	8	378	378	NUM
ajfa-10074	282	9	.	.	PUNCT
ajfa-10074	283	1	https://doi.org/10.1111/abac.12051	https://doi.org/10.1111/abac.12051	VERB
ajfa-10074	283	2	boulila	boulila	NOUN
ajfa-10074	283	3	taktak	taktak	ADJ
ajfa-10074	283	4	,	,	PUNCT
ajfa-10074	283	5	n.	n.	NOUN
ajfa-10074	283	6	,	,	PUNCT
ajfa-10074	283	7	&	&	CCONJ
ajfa-10074	283	8	mbarki	mbarki	PROPN
ajfa-10074	283	9	,	,	PUNCT
ajfa-10074	283	10	i.	i.	PROPN
ajfa-10074	283	11	(	(	PUNCT
ajfa-10074	283	12	2014	2014	NUM
ajfa-10074	283	13	)	)	PUNCT
ajfa-10074	283	14	.	.	PUNCT
ajfa-10074	284	1	board	board	NOUN
ajfa-10074	284	2	characteristics	characteristic	NOUN
ajfa-10074	284	3	,	,	PUNCT
ajfa-10074	284	4	external	external	ADJ
ajfa-10074	284	5	auditing	auditing	NOUN
ajfa-10074	284	6	quality	quality	NOUN
ajfa-10074	284	7	and	and	CCONJ
ajfa-10074	284	8	earnings	earning	NOUN
ajfa-10074	284	9	management	management	NOUN
ajfa-10074	284	10	:	:	PUNCT
ajfa-10074	284	11	evidence	evidence	NOUN
ajfa-10074	284	12	from	from	ADP
ajfa-10074	284	13	the	the	DET
ajfa-10074	284	14	tunisian	tunisian	ADJ
ajfa-10074	284	15	banks	bank	NOUN
ajfa-10074	284	16	.	.	PUNCT
ajfa-10074	285	1	journal	journal	NOUN
ajfa-10074	285	2	of	of	ADP
ajfa-10074	285	3	accounting	account	VERB
ajfa-10074	285	4	in	in	ADP
ajfa-10074	285	5	emerging	emerge	VERB
ajfa-10074	285	6	economies	economy	NOUN
ajfa-10074	285	7	,	,	PUNCT
ajfa-10074	285	8	4(1	4(1	NOUN
ajfa-10074	285	9	)	)	PUNCT
ajfa-10074	285	10	,	,	PUNCT
ajfa-10074	285	11	79	79	NUM
ajfa-10074	285	12	-	-	SYM
ajfa-10074	285	13	96	96	NUM
ajfa-10074	285	14	.	.	PUNCT
ajfa-10074	286	1	https://doi.org/10.1108/jaee-10-2011-0046	https://doi.org/10.1108/jaee-10-2011-0046	NOUN
ajfa-10074	286	2	bùi	bùi	PROPN
ajfa-10074	286	3	văn	văn	PROPN
ajfa-10074	286	4	mai	mai	PROPN
ajfa-10074	286	5	.	.	PUNCT
ajfa-10074	287	1	(	(	PUNCT
ajfa-10074	287	2	2014	2014	NUM
ajfa-10074	287	3	)	)	PUNCT
ajfa-10074	287	4	.	.	PUNCT
ajfa-10074	288	1	an	an	DET
ajfa-10074	288	2	overview	overview	NOUN
ajfa-10074	288	3	the	the	DET
ajfa-10074	288	4	current	current	ADJ
ajfa-10074	288	5	situation	situation	NOUN
ajfa-10074	288	6	of	of	ADP
ajfa-10074	288	7	vietnam	vietnam	PROPN
ajfa-10074	288	8	independent	independent	ADJ
ajfa-10074	288	9	auditing	auditing	NOUN
ajfa-10074	288	10	.	.	PUNCT
ajfa-10074	289	1	available	available	ADJ
ajfa-10074	289	2	at	at	ADP
ajfa-10074	289	3	:	:	PUNCT
ajfa-10074	289	4	http://www.vacpa.org.vn/page/detail.aspx?newid=4735	http://www.vacpa.org.vn/page/detail.aspx?newid=4735	NOUN
ajfa-10074	289	5	,	,	PUNCT
ajfa-10074	289	6	(	(	PUNCT
ajfa-10074	289	7	accessed	access	VERB
ajfa-10074	289	8	15	15	NUM
ajfa-10074	289	9	september	september	PROPN
ajfa-10074	289	10	2015	2015	NUM
ajfa-10074	289	11	)	)	PUNCT
ajfa-10074	289	12	.	.	PUNCT
ajfa-10074	290	1	carcello	carcello	PROPN
ajfa-10074	290	2	,	,	PUNCT
ajfa-10074	290	3	j.	j.	PROPN
ajfa-10074	290	4	v.	v.	PROPN
ajfa-10074	290	5	,	,	PUNCT
ajfa-10074	290	6	hermanson	hermanson	PROPN
ajfa-10074	290	7	,	,	PUNCT
ajfa-10074	290	8	d.	d.	PROPN
ajfa-10074	290	9	r.	r.	PROPN
ajfa-10074	290	10	,	,	PUNCT
ajfa-10074	290	11	neal	neal	PROPN
ajfa-10074	290	12	,	,	PUNCT
ajfa-10074	290	13	t.	t.	PROPN
ajfa-10074	290	14	l.	l.	PROPN
ajfa-10074	290	15	,	,	PUNCT
ajfa-10074	290	16	&	&	CCONJ
ajfa-10074	290	17	riley	riley	PROPN
ajfa-10074	290	18	,	,	PUNCT
ajfa-10074	290	19	r.	r.	PROPN
ajfa-10074	290	20	a.	a.	PROPN
ajfa-10074	290	21	(	(	PUNCT
ajfa-10074	290	22	2002	2002	NUM
ajfa-10074	290	23	)	)	PUNCT
ajfa-10074	290	24	.	.	PUNCT
ajfa-10074	291	1	board	board	NOUN
ajfa-10074	291	2	characteristics	characteristic	NOUN
ajfa-10074	291	3	and	and	CCONJ
ajfa-10074	291	4	audit	audit	NOUN
ajfa-10074	291	5	fees	fee	NOUN
ajfa-10074	291	6	.	.	PUNCT
ajfa-10074	292	1	contemporary	contemporary	ADJ
ajfa-10074	292	2	accounting	accounting	NOUN
ajfa-10074	292	3	research	research	PROPN
ajfa-10074	292	4	,	,	PUNCT
ajfa-10074	292	5	19(3	19(3	NUM
ajfa-10074	292	6	)	)	PUNCT
ajfa-10074	292	7	,	,	PUNCT
ajfa-10074	292	8	365	365	NUM
ajfa-10074	292	9	-	-	SYM
ajfa-10074	292	10	384	384	NUM
ajfa-10074	292	11	.	.	PUNCT
ajfa-10074	293	1	https://doi.org/10.1506/chwk-gmq0-mlke-k03v	https://doi.org/10.1506/chwk-gmq0-mlke-k03v	PROPN
ajfa-10074	293	2	carey	carey	PROPN
ajfa-10074	293	3	,	,	PUNCT
ajfa-10074	293	4	p.	p.	PROPN
ajfa-10074	293	5	j.	j.	PROPN
ajfa-10074	293	6	(	(	PUNCT
ajfa-10074	293	7	2008	2008	NUM
ajfa-10074	293	8	)	)	PUNCT
ajfa-10074	293	9	.	.	PUNCT
ajfa-10074	294	1	the	the	DET
ajfa-10074	294	2	benefits	benefit	NOUN
ajfa-10074	294	3	of	of	ADP
ajfa-10074	294	4	services	service	NOUN
ajfa-10074	294	5	provided	provide	VERB
ajfa-10074	294	6	by	by	ADP
ajfa-10074	294	7	external	external	ADJ
ajfa-10074	294	8	accountants	accountant	NOUN
ajfa-10074	294	9	to	to	ADP
ajfa-10074	294	10	small	small	ADJ
ajfa-10074	294	11	and	and	CCONJ
ajfa-10074	294	12	medium	medium	ADJ
ajfa-10074	294	13	sized	sized	ADJ
ajfa-10074	294	14	enterprises	enterprise	NOUN
ajfa-10074	294	15	.	.	PUNCT
ajfa-10074	295	1	(	(	PUNCT
ajfa-10074	295	2	doctor	doctor	NOUN
ajfa-10074	295	3	of	of	ADP
ajfa-10074	295	4	philosophy	philosophy	NOUN
ajfa-10074	295	5	)	)	PUNCT
ajfa-10074	295	6	,	,	PUNCT
ajfa-10074	295	7	university	university	NOUN
ajfa-10074	295	8	of	of	ADP
ajfa-10074	295	9	new	new	ADJ
ajfa-10074	295	10	south	south	PROPN
ajfa-10074	295	11	wales	wales	PROPN
ajfa-10074	295	12	,	,	PUNCT
ajfa-10074	295	13	new	new	ADJ
ajfa-10074	295	14	south	south	PROPN
ajfa-10074	295	15	wales	wales	PROPN
ajfa-10074	295	16	.	.	PUNCT
ajfa-10074	296	1	casterella	casterella	PROPN
ajfa-10074	296	2	,	,	PUNCT
ajfa-10074	296	3	j.	j.	PROPN
ajfa-10074	296	4	r.	r.	PROPN
ajfa-10074	296	5	,	,	PUNCT
ajfa-10074	296	6	jensen	jensen	PROPN
ajfa-10074	296	7	,	,	PUNCT
ajfa-10074	296	8	k.	k.	PROPN
ajfa-10074	296	9	l.	l.	PROPN
ajfa-10074	296	10	,	,	PUNCT
ajfa-10074	296	11	&	&	CCONJ
ajfa-10074	296	12	knechel	knechel	PROPN
ajfa-10074	296	13	,	,	PUNCT
ajfa-10074	296	14	w.	w.	PROPN
ajfa-10074	296	15	r.	r.	PROPN
ajfa-10074	296	16	(	(	PUNCT
ajfa-10074	296	17	2009	2009	NUM
ajfa-10074	296	18	)	)	PUNCT
ajfa-10074	296	19	.	.	PUNCT
ajfa-10074	297	1	is	be	AUX
ajfa-10074	297	2	self	self	NOUN
ajfa-10074	297	3	-	-	PUNCT
ajfa-10074	297	4	regulated	regulate	VERB
ajfa-10074	297	5	peer	peer	NOUN
ajfa-10074	297	6	review	review	NOUN
ajfa-10074	297	7	effective	effective	ADJ
ajfa-10074	297	8	at	at	ADP
ajfa-10074	297	9	signaling	signal	VERB
ajfa-10074	297	10	audit	audit	NOUN
ajfa-10074	297	11	quality	quality	NOUN
ajfa-10074	297	12	?	?	PUNCT
ajfa-10074	297	13	.	.	PUNCT
ajfa-10074	298	1	the	the	DET
ajfa-10074	298	2	accounting	accounting	NOUN
ajfa-10074	298	3	review	review	PROPN
ajfa-10074	298	4	,	,	PUNCT
ajfa-10074	298	5	84(3	84(3	NUM
ajfa-10074	298	6	)	)	PUNCT
ajfa-10074	298	7	,	,	PUNCT
ajfa-10074	298	8	713	713	NUM
ajfa-10074	298	9	-	-	SYM
ajfa-10074	298	10	735	735	NUM
ajfa-10074	298	11	.	.	PUNCT
ajfa-10074	299	1	https://doi.org/10.2308/accr.2009.84.3.713	https://doi.org/10.2308/accr.2009.84.3.713	PROPN
ajfa-10074	299	2	choi	choi	PROPN
ajfa-10074	299	3	,	,	PUNCT
ajfa-10074	299	4	j.-h	j.-h	PROPN
ajfa-10074	299	5	.	.	PUNCT
ajfa-10074	299	6	,	,	PUNCT
ajfa-10074	299	7	kim	kim	PROPN
ajfa-10074	299	8	,	,	PUNCT
ajfa-10074	299	9	c.	c.	PROPN
ajfa-10074	299	10	,	,	PUNCT
ajfa-10074	299	11	kim	kim	PROPN
ajfa-10074	299	12	,	,	PUNCT
ajfa-10074	299	13	j.-b	j.-b	PROPN
ajfa-10074	299	14	.	.	PROPN
ajfa-10074	299	15	,	,	PUNCT
ajfa-10074	299	16	&	&	CCONJ
ajfa-10074	299	17	zang	zang	PROPN
ajfa-10074	299	18	,	,	PUNCT
ajfa-10074	299	19	y.	y.	PROPN
ajfa-10074	299	20	(	(	PUNCT
ajfa-10074	299	21	2010	2010	NUM
ajfa-10074	299	22	)	)	PUNCT
ajfa-10074	299	23	.	.	PUNCT
ajfa-10074	300	1	audit	audit	NOUN
ajfa-10074	300	2	office	office	NOUN
ajfa-10074	300	3	size	size	NOUN
ajfa-10074	300	4	,	,	PUNCT
ajfa-10074	300	5	audit	audit	NOUN
ajfa-10074	300	6	quality	quality	NOUN
ajfa-10074	300	7	,	,	PUNCT
ajfa-10074	300	8	and	and	CCONJ
ajfa-10074	300	9	audit	audit	NOUN
ajfa-10074	300	10	pricing	pricing	NOUN
ajfa-10074	300	11	.	.	PUNCT
ajfa-10074	301	1	auditing	auditing	NOUN
ajfa-10074	301	2	:	:	PUNCT
ajfa-10074	301	3	a	a	DET
ajfa-10074	301	4	journal	journal	NOUN
ajfa-10074	301	5	of	of	ADP
ajfa-10074	301	6	practice	practice	NOUN
ajfa-10074	301	7	&	&	CCONJ
ajfa-10074	301	8	theory	theory	NOUN
ajfa-10074	301	9	,	,	PUNCT
ajfa-10074	301	10	29(1	29(1	NUM
ajfa-10074	301	11	)	)	PUNCT
ajfa-10074	301	12	,	,	PUNCT
ajfa-10074	301	13	73	73	NUM
ajfa-10074	301	14	-	-	SYM
ajfa-10074	301	15	97	97	NUM
ajfa-10074	301	16	.	.	PUNCT
ajfa-10074	302	1	https://doi.org/10.2308/aud.2010.29.1.73	https://doi.org/10.2308/aud.2010.29.1.73	PROPN
ajfa-10074	302	2	deangelo	deangelo	PROPN
ajfa-10074	302	3	,	,	PUNCT
ajfa-10074	302	4	l.	l.	PROPN
ajfa-10074	302	5	e.	e.	PROPN
ajfa-10074	302	6	(	(	PUNCT
ajfa-10074	302	7	1981	1981	NUM
ajfa-10074	302	8	)	)	PUNCT
ajfa-10074	302	9	.	.	PUNCT
ajfa-10074	303	1	auditor	auditor	NOUN
ajfa-10074	303	2	size	size	NOUN
ajfa-10074	303	3	and	and	CCONJ
ajfa-10074	303	4	audit	audit	NOUN
ajfa-10074	303	5	quality	quality	NOUN
ajfa-10074	303	6	.	.	PUNCT
ajfa-10074	304	1	journal	journal	NOUN
ajfa-10074	304	2	of	of	ADP
ajfa-10074	304	3	accounting	accounting	NOUN
ajfa-10074	304	4	and	and	CCONJ
ajfa-10074	304	5	economics	economic	NOUN
ajfa-10074	304	6	,	,	PUNCT
ajfa-10074	304	7	3(3	3(3	NUM
ajfa-10074	304	8	)	)	PUNCT
ajfa-10074	304	9	,	,	PUNCT
ajfa-10074	304	10	183	183	NUM
ajfa-10074	304	11	-	-	SYM
ajfa-10074	304	12	199	199	NUM
ajfa-10074	304	13	.	.	PUNCT
ajfa-10074	305	1	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	NOUN
ajfa-10074	305	2	defond	defond	NOUN
ajfa-10074	305	3	,	,	PUNCT
ajfa-10074	305	4	m.	m.	NOUN
ajfa-10074	305	5	,	,	PUNCT
ajfa-10074	305	6	&	&	CCONJ
ajfa-10074	305	7	zhang	zhang	PROPN
ajfa-10074	305	8	,	,	PUNCT
ajfa-10074	305	9	j.	j.	PROPN
ajfa-10074	305	10	(	(	PUNCT
ajfa-10074	305	11	2014	2014	NUM
ajfa-10074	305	12	)	)	PUNCT
ajfa-10074	305	13	.	.	PUNCT
ajfa-10074	306	1	a	a	DET
ajfa-10074	306	2	review	review	NOUN
ajfa-10074	306	3	of	of	ADP
ajfa-10074	306	4	archival	archival	NOUN
ajfa-10074	306	5	auditing	auditing	NOUN
ajfa-10074	306	6	research	research	NOUN
ajfa-10074	306	7	.	.	PUNCT
ajfa-10074	307	1	journal	journal	NOUN
ajfa-10074	307	2	of	of	ADP
ajfa-10074	307	3	accounting	accounting	NOUN
ajfa-10074	307	4	and	and	CCONJ
ajfa-10074	307	5	economics	economic	NOUN
ajfa-10074	307	6	,	,	PUNCT
ajfa-10074	307	7	58(2	58(2	NUM
ajfa-10074	307	8	)	)	PUNCT
ajfa-10074	307	9	,	,	PUNCT
ajfa-10074	307	10	275	275	NUM
ajfa-10074	307	11	-	-	SYM
ajfa-10074	307	12	326	326	NUM
ajfa-10074	307	13	.	.	PUNCT
ajfa-10074	308	1	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
ajfa-10074	308	2	defond	defond	NOUN
ajfa-10074	308	3	,	,	PUNCT
ajfa-10074	308	4	m.	m.	NOUN
ajfa-10074	308	5	l.	l.	PROPN
ajfa-10074	308	6	(	(	PUNCT
ajfa-10074	308	7	2010	2010	NUM
ajfa-10074	308	8	)	)	PUNCT
ajfa-10074	308	9	.	.	PUNCT
ajfa-10074	309	1	earnings	earning	NOUN
ajfa-10074	309	2	quality	quality	NOUN
ajfa-10074	309	3	research	research	NOUN
ajfa-10074	309	4	:	:	PUNCT
ajfa-10074	309	5	advances	advance	NOUN
ajfa-10074	309	6	,	,	PUNCT
ajfa-10074	309	7	challenges	challenge	NOUN
ajfa-10074	309	8	and	and	CCONJ
ajfa-10074	309	9	future	future	ADJ
ajfa-10074	309	10	research	research	NOUN
ajfa-10074	309	11	.	.	PUNCT
ajfa-10074	310	1	journal	journal	NOUN
ajfa-10074	310	2	of	of	ADP
ajfa-10074	310	3	accounting	accounting	NOUN
ajfa-10074	310	4	and	and	CCONJ
ajfa-10074	310	5	economics	economic	NOUN
ajfa-10074	310	6	,	,	PUNCT
ajfa-10074	310	7	50(2	50(2	NUM
ajfa-10074	310	8	)	)	PUNCT
ajfa-10074	310	9	,	,	PUNCT
ajfa-10074	310	10	402	402	NUM
ajfa-10074	310	11	-	-	SYM
ajfa-10074	310	12	409	409	NUM
ajfa-10074	310	13	.	.	PUNCT
ajfa-10074	311	1	https://doi.org/10.1016/j.jacceco.2010.10.004	https://doi.org/10.1016/j.jacceco.2010.10.004	PROPN
ajfa-10074	311	2	desai	desai	PROPN
ajfa-10074	311	3	,	,	PUNCT
ajfa-10074	311	4	v.	v.	PROPN
ajfa-10074	311	5	,	,	PUNCT
ajfa-10074	311	6	xu	xu	PROPN
ajfa-10074	311	7	,	,	PUNCT
ajfa-10074	311	8	b.	b.	PROPN
ajfa-10074	311	9	,	,	PUNCT
ajfa-10074	311	10	zeng	zeng	PROPN
ajfa-10074	311	11	,	,	PUNCT
ajfa-10074	311	12	t.	t.	PROPN
ajfa-10074	311	13	,	,	PUNCT
ajfa-10074	311	14	&	&	CCONJ
ajfa-10074	311	15	sarens	sarens	PROPN
ajfa-10074	311	16	,	,	PUNCT
ajfa-10074	311	17	g.	g.	PROPN
ajfa-10074	311	18	(	(	PUNCT
ajfa-10074	311	19	2016	2016	NUM
ajfa-10074	311	20	)	)	PUNCT
ajfa-10074	311	21	.	.	PUNCT
ajfa-10074	312	1	local	local	ADJ
ajfa-10074	312	2	accounting	accounting	NOUN
ajfa-10074	312	3	firms	firm	NOUN
ajfa-10074	312	4	'	'	PART
ajfa-10074	312	5	pricing	pricing	NOUN
ajfa-10074	312	6	responses	response	NOUN
ajfa-10074	312	7	to	to	ADP
ajfa-10074	312	8	entry	entry	NOUN
ajfa-10074	312	9	of	of	ADP
ajfa-10074	312	10	the	the	DET
ajfa-10074	312	11	big	big	ADJ
ajfa-10074	312	12	four	four	NUM
ajfa-10074	312	13	accounting	accounting	NOUN
ajfa-10074	312	14	firms	firm	NOUN
ajfa-10074	312	15	into	into	ADP
ajfa-10074	312	16	china	china	PROPN
ajfa-10074	312	17	.	.	PUNCT
ajfa-10074	313	1	journal	journal	PROPN
ajfa-10074	313	2	of	of	ADP
ajfa-10074	313	3	accounting	account	VERB
ajfa-10074	313	4	in	in	ADP
ajfa-10074	313	5	emerging	emerge	VERB
ajfa-10074	313	6	economies	economy	NOUN
ajfa-10074	313	7	,	,	PUNCT
ajfa-10074	313	8	6(1	6(1	NUM
ajfa-10074	313	9	)	)	PUNCT
ajfa-10074	313	10	.	.	PUNCT
ajfa-10074	314	1	https://doi.org/10.1108/jaee-06-2013-0030	https://doi.org/10.1108/jaee-06-2013-0030	NOUN
ajfa-10074	314	2	do	do	VERB
ajfa-10074	314	3	,	,	PUNCT
ajfa-10074	314	4	h.	h.	PROPN
ajfa-10074	314	5	(	(	PUNCT
ajfa-10074	314	6	2013	2013	NUM
ajfa-10074	314	7	)	)	PUNCT
ajfa-10074	314	8	.	.	PUNCT
ajfa-10074	315	1	audit	audit	NOUN
ajfa-10074	315	2	market	market	NOUN
ajfa-10074	315	3	:	:	PUNCT
ajfa-10074	315	4	majesty	majesty	PROPN
ajfa-10074	315	5	right	right	ADV
ajfa-10074	315	6	of	of	ADP
ajfa-10074	315	7	the	the	DET
ajfa-10074	315	8	big	big	ADJ
ajfa-10074	315	9	four	four	NUM
ajfa-10074	315	10	.	.	PUNCT
ajfa-10074	315	11	available	available	ADJ
ajfa-10074	315	12	at	at	ADP
ajfa-10074	315	13	:	:	PUNCT
ajfa-10074	315	14	https://translate.google.com/translate?sl=vi&tl=en&js=y&prev=_t&hl=vi&ie=utf-8&u=http	https://translate.google.com/translate?sl=vi&tl=en&js=y&prev=_t&hl=vi&ie=utf-8&u=http	ADJ
ajfa-10074	315	15	%	%	ADJ
ajfa-10074	315	16	3a%2f%2fvneconomy.vn%2fdoanh	3a%2f%2fvneconomy.vn%2fdoanh	NUM
ajfa-10074	315	17	-	-	PUNCT
ajfa-10074	315	18	nhan%2fthi	nhan%2fthi	PRON
ajfa-10074	315	19	-	-	PUNCT
ajfa-10074	315	20	truong	truong	NOUN
ajfa-10074	315	21	-	-	PUNCT
ajfa-10074	315	22	kiem	kiem	NOUN
ajfa-10074	315	23	-	-	PUNCT
ajfa-10074	315	24	toan	toan	NOUN
ajfa-10074	315	25	-	-	PUNCT
ajfa-10074	315	26	quyen	quyen	NOUN
ajfa-10074	315	27	-	-	PUNCT
ajfa-10074	315	28	uy	uy	NOUN
ajfa-10074	315	29	-	-	PUNCT
ajfa-10074	315	30	cua	cua	ADJ
ajfa-10074	315	31	-	-	PUNCT
ajfa-10074	315	32	big	big	ADJ
ajfa-10074	315	33	-	-	PUNCT
ajfa-10074	315	34	fo	fo	NOUN
ajfa-10074	315	35	ur-20131104111718710.htm&edit	ur-20131104111718710.htm&edit	NOUN
ajfa-10074	315	36	-	-	PUNCT
ajfa-10074	315	37	text=	text=	NUM
ajfa-10074	315	38	,	,	PUNCT
ajfa-10074	315	39	(	(	PUNCT
ajfa-10074	315	40	accessed	access	VERB
ajfa-10074	315	41	23	23	NUM
ajfa-10074	315	42	december	december	PROPN
ajfa-10074	315	43	2016	2016	NUM
ajfa-10074	315	44	)	)	PUNCT
ajfa-10074	315	45	.	.	PUNCT
ajfa-10074	316	1	do	do	VERB
ajfa-10074	316	2	,	,	PUNCT
ajfa-10074	316	3	h.	h.	PROPN
ajfa-10074	316	4	h.	h.	PROPN
ajfa-10074	316	5	,	,	PUNCT
ajfa-10074	316	6	&	&	CCONJ
ajfa-10074	316	7	ngo	ngo	PROPN
ajfa-10074	316	8	,	,	PUNCT
ajfa-10074	316	9	s.	s.	PROPN
ajfa-10074	316	10	t.	t.	PROPN
ajfa-10074	316	11	(	(	PUNCT
ajfa-10074	316	12	2015	2015	NUM
ajfa-10074	316	13	)	)	PUNCT
ajfa-10074	316	14	.	.	PUNCT
ajfa-10074	317	1	the	the	DET
ajfa-10074	317	2	factors	factor	NOUN
ajfa-10074	317	3	affect	affect	VERB
ajfa-10074	317	4	the	the	DET
ajfa-10074	317	5	quality	quality	NOUN
ajfa-10074	317	6	of	of	ADP
ajfa-10074	317	7	financial	financial	ADJ
ajfa-10074	317	8	statements	statement	NOUN
ajfa-10074	317	9	audit	audit	NOUN
ajfa-10074	317	10	in	in	ADP
ajfa-10074	317	11	vietnam	vietnam	PROPN
ajfa-10074	317	12	businesses	business	NOUN
ajfa-10074	317	13	.	.	PUNCT
ajfa-10074	318	1	asian	asian	ADJ
ajfa-10074	318	2	social	social	ADJ
ajfa-10074	318	3	science	science	NOUN
ajfa-10074	318	4	,	,	PUNCT
ajfa-10074	318	5	11(27	11(27	NUM
ajfa-10074	318	6	)	)	PUNCT
ajfa-10074	318	7	,	,	PUNCT
ajfa-10074	318	8	172	172	NUM
ajfa-10074	318	9	-	-	SYM
ajfa-10074	318	10	181	181	NUM
ajfa-10074	318	11	.	.	PUNCT
ajfa-10074	319	1	ettredge	ettredge	NOUN
ajfa-10074	319	2	,	,	PUNCT
ajfa-10074	319	3	m.	m.	NOUN
ajfa-10074	319	4	,	,	PUNCT
ajfa-10074	319	5	fuerherm	fuerherm	PROPN
ajfa-10074	319	6	,	,	PUNCT
ajfa-10074	319	7	e.	e.	PROPN
ajfa-10074	319	8	e.	e.	PROPN
ajfa-10074	319	9	,	,	PUNCT
ajfa-10074	319	10	&	&	CCONJ
ajfa-10074	319	11	li	li	PROPN
ajfa-10074	319	12	,	,	PUNCT
ajfa-10074	319	13	c.	c.	PROPN
ajfa-10074	319	14	(	(	PUNCT
ajfa-10074	319	15	2014	2014	NUM
ajfa-10074	319	16	)	)	PUNCT
ajfa-10074	319	17	.	.	PUNCT
ajfa-10074	320	1	fee	fee	NOUN
ajfa-10074	320	2	pressure	pressure	NOUN
ajfa-10074	320	3	and	and	CCONJ
ajfa-10074	320	4	audit	audit	NOUN
ajfa-10074	320	5	quality	quality	NOUN
ajfa-10074	320	6	.	.	PUNCT
ajfa-10074	321	1	accounting	accounting	NOUN
ajfa-10074	321	2	,	,	PUNCT
ajfa-10074	321	3	asian	asian	ADJ
ajfa-10074	321	4	journal	journal	NOUN
ajfa-10074	321	5	of	of	ADP
ajfa-10074	321	6	finance	finance	PROPN
ajfa-10074	321	7	&	&	CCONJ
ajfa-10074	321	8	accounting	accounting	PROPN
ajfa-10074	321	9	issn	issn	PROPN
ajfa-10074	321	10	1946	1946	NUM
ajfa-10074	321	11	-	-	PUNCT
ajfa-10074	321	12	052x	052x	PROPN
ajfa-10074	321	13	2017	2017	NUM
ajfa-10074	321	14	,	,	PUNCT
ajfa-10074	321	15	vol	vol	NOUN
ajfa-10074	321	16	.	.	NOUN
ajfa-10074	322	1	9	9	NUM
ajfa-10074	322	2	,	,	PUNCT
ajfa-10074	322	3	no	no	INTJ
ajfa-10074	322	4	.	.	NOUN
ajfa-10074	322	5	1	1	NUM
ajfa-10074	322	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10074	322	7	445	445	NUM
ajfa-10074	322	8	organizations	organization	NOUN
ajfa-10074	322	9	and	and	CCONJ
ajfa-10074	322	10	society	society	NOUN
ajfa-10074	322	11	,	,	PUNCT
ajfa-10074	322	12	39(4	39(4	NOUN
ajfa-10074	322	13	)	)	PUNCT
ajfa-10074	322	14	,	,	PUNCT
ajfa-10074	322	15	247	247	NUM
ajfa-10074	322	16	-	-	SYM
ajfa-10074	322	17	263	263	NUM
ajfa-10074	322	18	.	.	PUNCT
ajfa-10074	323	1	https://doi.org/10.1016/j.aos.2014.04.002	https://doi.org/10.1016/j.aos.2014.04.002	PROPN
ajfa-10074	323	2	francis	francis	PROPN
ajfa-10074	323	3	,	,	PUNCT
ajfa-10074	323	4	j.	j.	PROPN
ajfa-10074	323	5	r.	r.	PROPN
ajfa-10074	323	6	(	(	PUNCT
ajfa-10074	323	7	2011	2011	NUM
ajfa-10074	323	8	)	)	PUNCT
ajfa-10074	323	9	.	.	PUNCT
ajfa-10074	324	1	a	a	DET
ajfa-10074	324	2	framework	framework	NOUN
ajfa-10074	324	3	for	for	ADP
ajfa-10074	324	4	understanding	understanding	NOUN
ajfa-10074	324	5	and	and	CCONJ
ajfa-10074	324	6	researching	research	VERB
ajfa-10074	324	7	audit	audit	NOUN
ajfa-10074	324	8	quality	quality	NOUN
ajfa-10074	324	9	.	.	PUNCT
ajfa-10074	325	1	auditing	auditing	NOUN
ajfa-10074	325	2	:	:	PUNCT
ajfa-10074	325	3	a	a	DET
ajfa-10074	325	4	journal	journal	NOUN
ajfa-10074	325	5	of	of	ADP
ajfa-10074	325	6	practice	practice	NOUN
ajfa-10074	325	7	&	&	CCONJ
ajfa-10074	325	8	theory	theory	NOUN
ajfa-10074	325	9	,	,	PUNCT
ajfa-10074	325	10	30(2	30(2	NUM
ajfa-10074	325	11	)	)	PUNCT
ajfa-10074	325	12	,	,	PUNCT
ajfa-10074	325	13	125	125	NUM
ajfa-10074	325	14	-	-	SYM
ajfa-10074	325	15	152	152	NUM
ajfa-10074	325	16	.	.	PUNCT
ajfa-10074	326	1	https://doi.org/10.2308/ajpt-50006	https://doi.org/10.2308/ajpt-50006	PROPN
ajfa-10074	326	2	francis	francis	PROPN
ajfa-10074	326	3	,	,	PUNCT
ajfa-10074	326	4	j.	j.	PROPN
ajfa-10074	326	5	r.	r.	PROPN
ajfa-10074	326	6	,	,	PUNCT
ajfa-10074	326	7	maydew	maydew	PROPN
ajfa-10074	326	8	,	,	PUNCT
ajfa-10074	326	9	e.	e.	PROPN
ajfa-10074	326	10	l.	l.	PROPN
ajfa-10074	326	11	,	,	PUNCT
ajfa-10074	326	12	&	&	CCONJ
ajfa-10074	326	13	sparks	spark	VERB
ajfa-10074	326	14	,	,	PUNCT
ajfa-10074	326	15	h.	h.	PROPN
ajfa-10074	326	16	c.	c.	PROPN
ajfa-10074	326	17	(	(	PUNCT
ajfa-10074	326	18	1999	1999	NUM
ajfa-10074	326	19	)	)	PUNCT
ajfa-10074	326	20	.	.	PUNCT
ajfa-10074	327	1	the	the	DET
ajfa-10074	327	2	role	role	NOUN
ajfa-10074	327	3	of	of	ADP
ajfa-10074	327	4	big	big	ADJ
ajfa-10074	327	5	6	6	NUM
ajfa-10074	327	6	auditors	auditor	NOUN
ajfa-10074	327	7	in	in	ADP
ajfa-10074	327	8	the	the	DET
ajfa-10074	327	9	credible	credible	ADJ
ajfa-10074	327	10	reporting	reporting	NOUN
ajfa-10074	327	11	of	of	ADP
ajfa-10074	327	12	accruals	accrual	NOUN
ajfa-10074	327	13	.	.	PUNCT
ajfa-10074	328	1	auditing	auditing	NOUN
ajfa-10074	328	2	:	:	PUNCT
ajfa-10074	328	3	a	a	DET
ajfa-10074	328	4	journal	journal	NOUN
ajfa-10074	328	5	of	of	ADP
ajfa-10074	328	6	practice	practice	NOUN
ajfa-10074	328	7	&	&	CCONJ
ajfa-10074	328	8	theory	theory	NOUN
ajfa-10074	328	9	,	,	PUNCT
ajfa-10074	328	10	18(2	18(2	NUM
ajfa-10074	328	11	)	)	PUNCT
ajfa-10074	328	12	,	,	PUNCT
ajfa-10074	328	13	17	17	NUM
ajfa-10074	328	14	-	-	SYM
ajfa-10074	328	15	34	34	NUM
ajfa-10074	328	16	.	.	PUNCT
ajfa-10074	329	1	https://doi.org/10.2308/aud.1999.18.2.17	https://doi.org/10.2308/aud.1999.18.2.17	PROPN
ajfa-10074	329	2	francis	francis	PROPN
ajfa-10074	329	3	,	,	PUNCT
ajfa-10074	329	4	j.	j.	PROPN
ajfa-10074	329	5	r.	r.	PROPN
ajfa-10074	329	6	,	,	PUNCT
ajfa-10074	329	7	&	&	CCONJ
ajfa-10074	329	8	wang	wang	PROPN
ajfa-10074	329	9	,	,	PUNCT
ajfa-10074	329	10	d.	d.	PROPN
ajfa-10074	329	11	(	(	PUNCT
ajfa-10074	329	12	2008	2008	NUM
ajfa-10074	329	13	)	)	PUNCT
ajfa-10074	329	14	.	.	PUNCT
ajfa-10074	330	1	the	the	DET
ajfa-10074	330	2	joint	joint	ADJ
ajfa-10074	330	3	effect	effect	NOUN
ajfa-10074	330	4	of	of	ADP
ajfa-10074	330	5	investor	investor	NOUN
ajfa-10074	330	6	protection	protection	NOUN
ajfa-10074	330	7	and	and	CCONJ
ajfa-10074	330	8	big	big	ADJ
ajfa-10074	330	9	4	4	NUM
ajfa-10074	330	10	audits	audits	NOUN
ajfa-10074	330	11	on	on	ADP
ajfa-10074	330	12	earnings	earning	NOUN
ajfa-10074	330	13	quality	quality	NOUN
ajfa-10074	330	14	around	around	ADP
ajfa-10074	330	15	the	the	DET
ajfa-10074	330	16	world	world	NOUN
ajfa-10074	330	17	.	.	PUNCT
ajfa-10074	331	1	contemporary	contemporary	ADJ
ajfa-10074	331	2	accounting	accounting	NOUN
ajfa-10074	331	3	research	research	PROPN
ajfa-10074	331	4	,	,	PUNCT
ajfa-10074	331	5	25(1	25(1	NUM
ajfa-10074	331	6	)	)	PUNCT
ajfa-10074	331	7	,	,	PUNCT
ajfa-10074	331	8	91	91	NUM
ajfa-10074	331	9	-	-	SYM
ajfa-10074	331	10	157	157	NUM
ajfa-10074	331	11	.	.	PUNCT
ajfa-10074	332	1	https://doi.org/10.1506/car.25.1.6	https://doi.org/10.1506/car.25.1.6	PROPN
ajfa-10074	332	2	francis	francis	PROPN
ajfa-10074	332	3	,	,	PUNCT
ajfa-10074	332	4	j.	j.	PROPN
ajfa-10074	332	5	r.	r.	PROPN
ajfa-10074	332	6	,	,	PUNCT
ajfa-10074	332	7	&	&	CCONJ
ajfa-10074	332	8	yu	yu	PROPN
ajfa-10074	332	9	,	,	PUNCT
ajfa-10074	332	10	m.	m.	PROPN
ajfa-10074	332	11	d.	d.	PROPN
ajfa-10074	332	12	(	(	PUNCT
ajfa-10074	332	13	2009	2009	NUM
ajfa-10074	332	14	)	)	PUNCT
ajfa-10074	332	15	.	.	PUNCT
ajfa-10074	333	1	big	big	ADJ
ajfa-10074	333	2	4	4	NUM
ajfa-10074	333	3	office	office	NOUN
ajfa-10074	333	4	size	size	NOUN
ajfa-10074	333	5	and	and	CCONJ
ajfa-10074	333	6	audit	audit	NOUN
ajfa-10074	333	7	quality	quality	NOUN
ajfa-10074	333	8	.	.	PUNCT
ajfa-10074	334	1	the	the	DET
ajfa-10074	334	2	accounting	accounting	NOUN
ajfa-10074	334	3	review	review	NOUN
ajfa-10074	334	4	,	,	PUNCT
ajfa-10074	334	5	84(5	84(5	NUM
ajfa-10074	334	6	)	)	PUNCT
ajfa-10074	334	7	,	,	PUNCT
ajfa-10074	334	8	1521–1552	1521–1552	NUM
ajfa-10074	334	9	.	.	PUNCT
ajfa-10074	335	1	https://doi.org/10.2308/accr.2009.84.5.1521	https://doi.org/10.2308/accr.2009.84.5.1521	X
ajfa-10074	335	2	grenier	grenier	NOUN
ajfa-10074	335	3	,	,	PUNCT
ajfa-10074	335	4	j.	j.	PROPN
ajfa-10074	335	5	h.	h.	PROPN
ajfa-10074	335	6	,	,	PUNCT
ajfa-10074	335	7	peecher	peecher	PROPN
ajfa-10074	335	8	,	,	PUNCT
ajfa-10074	335	9	m.	m.	PROPN
ajfa-10074	335	10	e.	e.	PROPN
ajfa-10074	335	11	,	,	PUNCT
ajfa-10074	335	12	&	&	CCONJ
ajfa-10074	335	13	piercey	piercey	PROPN
ajfa-10074	335	14	,	,	PUNCT
ajfa-10074	335	15	m.	m.	PROPN
ajfa-10074	335	16	d.	d.	PROPN
ajfa-10074	335	17	(	(	PUNCT
ajfa-10074	335	18	2007	2007	NUM
ajfa-10074	335	19	)	)	PUNCT
ajfa-10074	335	20	.	.	PUNCT
ajfa-10074	336	1	judging	judge	VERB
ajfa-10074	336	2	auditor	auditor	NOUN
ajfa-10074	336	3	negligence	negligence	NOUN
ajfa-10074	336	4	:	:	PUNCT
ajfa-10074	336	5	de	de	ADJ
ajfa-10074	336	6	-	-	ADJ
ajfa-10074	336	7	biasing	biasing	ADJ
ajfa-10074	336	8	interventions	intervention	NOUN
ajfa-10074	336	9	,	,	PUNCT
ajfa-10074	336	10	outcome	outcome	NOUN
ajfa-10074	336	11	bias	bias	NOUN
ajfa-10074	336	12	,	,	PUNCT
ajfa-10074	336	13	and	and	CCONJ
ajfa-10074	336	14	reverse	reverse	ADJ
ajfa-10074	336	15	outcome	outcome	NOUN
ajfa-10074	336	16	bias	bias	NOUN
ajfa-10074	336	17	.	.	PUNCT
ajfa-10074	337	1	working	work	VERB
ajfa-10074	337	2	paper	paper	NOUN
ajfa-10074	337	3	,	,	PUNCT
ajfa-10074	337	4	university	university	PROPN
ajfa-10074	337	5	of	of	ADP
ajfa-10074	337	6	illinois	illinois	PROPN
ajfa-10074	337	7	,	,	PUNCT
ajfa-10074	337	8	19	19	NUM
ajfa-10074	337	9	september	september	PROPN
ajfa-10074	337	10	.	.	PUNCT
ajfa-10074	338	1	https://doi.org/10.2139/ssrn.1015523	https://doi.org/10.2139/ssrn.1015523	NOUN
ajfa-10074	338	2	ha	ha	INTJ
ajfa-10074	338	3	,	,	PUNCT
ajfa-10074	338	4	p.	p.	NOUN
ajfa-10074	338	5	v.	v.	PROPN
ajfa-10074	338	6	(	(	PUNCT
ajfa-10074	338	7	2014	2014	NUM
ajfa-10074	338	8	)	)	PUNCT
ajfa-10074	338	9	.	.	PUNCT
ajfa-10074	339	1	the	the	DET
ajfa-10074	339	2	effects	effect	NOUN
ajfa-10074	339	3	of	of	ADP
ajfa-10074	339	4	corporate	corporate	ADJ
ajfa-10074	339	5	governance	governance	NOUN
ajfa-10074	339	6	mechanisms	mechanism	NOUN
ajfa-10074	339	7	to	to	ADP
ajfa-10074	339	8	the	the	DET
ajfa-10074	339	9	level	level	NOUN
ajfa-10074	339	10	of	of	ADP
ajfa-10074	339	11	disclosures	disclosure	NOUN
ajfa-10074	339	12	in	in	ADP
ajfa-10074	339	13	annual	annual	ADJ
ajfa-10074	339	14	reports	report	NOUN
ajfa-10074	339	15	.	.	PUNCT
ajfa-10074	340	1	journal	journal	NOUN
ajfa-10074	340	2	of	of	ADP
ajfa-10074	340	3	economic	economic	ADJ
ajfa-10074	340	4	studies	study	NOUN
ajfa-10074	340	5	,	,	PUNCT
ajfa-10074	340	6	2(4	2(4	NUM
ajfa-10074	340	7	)	)	PUNCT
ajfa-10074	340	8	,	,	PUNCT
ajfa-10074	340	9	115	115	NUM
ajfa-10074	340	10	-	-	SYM
ajfa-10074	340	11	127	127	NUM
ajfa-10074	340	12	.	.	PUNCT
ajfa-10074	341	1	healy	healy	PROPN
ajfa-10074	341	2	,	,	PUNCT
ajfa-10074	341	3	p.	p.	NOUN
ajfa-10074	341	4	m.	m.	NOUN
ajfa-10074	341	5	,	,	PUNCT
ajfa-10074	341	6	&	&	CCONJ
ajfa-10074	341	7	wahlen	wahlen	PROPN
ajfa-10074	341	8	,	,	PUNCT
ajfa-10074	341	9	j.	j.	PROPN
ajfa-10074	341	10	m.	m.	PROPN
ajfa-10074	341	11	(	(	PUNCT
ajfa-10074	341	12	1999	1999	NUM
ajfa-10074	341	13	)	)	PUNCT
ajfa-10074	341	14	.	.	PUNCT
ajfa-10074	342	1	a	a	DET
ajfa-10074	342	2	review	review	NOUN
ajfa-10074	342	3	of	of	ADP
ajfa-10074	342	4	the	the	DET
ajfa-10074	342	5	earnings	earning	NOUN
ajfa-10074	342	6	management	management	NOUN
ajfa-10074	342	7	literature	literature	NOUN
ajfa-10074	342	8	and	and	CCONJ
ajfa-10074	342	9	its	its	PRON
ajfa-10074	342	10	implications	implication	NOUN
ajfa-10074	342	11	for	for	ADP
ajfa-10074	342	12	standard	standard	ADJ
ajfa-10074	342	13	setting	setting	NOUN
ajfa-10074	342	14	.	.	PUNCT
ajfa-10074	343	1	accounting	accounting	NOUN
ajfa-10074	343	2	horizons	horizon	NOUN
ajfa-10074	343	3	,	,	PUNCT
ajfa-10074	343	4	13(4	13(4	NUM
ajfa-10074	343	5	)	)	PUNCT
ajfa-10074	343	6	,	,	PUNCT
ajfa-10074	343	7	365	365	NUM
ajfa-10074	343	8	-	-	SYM
ajfa-10074	343	9	383	383	NUM
ajfa-10074	343	10	.	.	PUNCT
ajfa-10074	344	1	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	NOUN
ajfa-10074	344	2	hoitash	hoitash	PROPN
ajfa-10074	344	3	,	,	PUNCT
ajfa-10074	344	4	r.	r.	PROPN
ajfa-10074	344	5	,	,	PUNCT
ajfa-10074	344	6	markelevich	markelevich	NOUN
ajfa-10074	344	7	,	,	PUNCT
ajfa-10074	344	8	a.	a.	PROPN
ajfa-10074	344	9	,	,	PUNCT
ajfa-10074	344	10	&	&	CCONJ
ajfa-10074	344	11	barragato	barragato	PROPN
ajfa-10074	344	12	,	,	PUNCT
ajfa-10074	344	13	c.	c.	PROPN
ajfa-10074	344	14	a.	a.	PROPN
ajfa-10074	344	15	(	(	PUNCT
ajfa-10074	344	16	2007	2007	NUM
ajfa-10074	344	17	)	)	PUNCT
ajfa-10074	344	18	.	.	PUNCT
ajfa-10074	345	1	auditor	auditor	NOUN
ajfa-10074	345	2	fees	fee	NOUN
ajfa-10074	345	3	and	and	CCONJ
ajfa-10074	345	4	audit	audit	NOUN
ajfa-10074	345	5	quality	quality	NOUN
ajfa-10074	345	6	.	.	PUNCT
ajfa-10074	346	1	managerial	managerial	ADJ
ajfa-10074	346	2	auditing	auditing	NOUN
ajfa-10074	346	3	journal	journal	NOUN
ajfa-10074	346	4	,	,	PUNCT
ajfa-10074	346	5	22(8	22(8	NUM
ajfa-10074	346	6	)	)	PUNCT
ajfa-10074	346	7	,	,	PUNCT
ajfa-10074	346	8	761	761	NUM
ajfa-10074	346	9	-	-	SYM
ajfa-10074	346	10	786	786	NUM
ajfa-10074	346	11	.	.	PUNCT
ajfa-10074	347	1	https://doi.org/10.1108/02686900710819634	https://doi.org/10.1108/02686900710819634	NOUN
ajfa-10074	347	2	international	international	ADJ
ajfa-10074	347	3	finance	finance	NOUN
ajfa-10074	347	4	corporation	corporation	NOUN
ajfa-10074	347	5	.	.	PUNCT
ajfa-10074	348	1	(	(	PUNCT
ajfa-10074	348	2	2011	2011	NUM
ajfa-10074	348	3	)	)	PUNCT
ajfa-10074	348	4	.	.	PUNCT
ajfa-10074	349	1	vietnam	vietnam	PROPN
ajfa-10074	349	2	corporate	corporate	ADJ
ajfa-10074	349	3	governance	governance	NOUN
ajfa-10074	349	4	scorecard	scorecard	NOUN
ajfa-10074	349	5	(	(	PUNCT
ajfa-10074	349	6	second	second	ADJ
ajfa-10074	349	7	ed	ed	NOUN
ajfa-10074	349	8	.	.	PUNCT
ajfa-10074	349	9	)	)	PUNCT
ajfa-10074	349	10	.	.	PUNCT
ajfa-10074	350	1	pennsylvania	pennsylvania	PROPN
ajfa-10074	350	2	:	:	PUNCT
ajfa-10074	350	3	international	international	ADJ
ajfa-10074	350	4	finance	finance	NOUN
ajfa-10074	350	5	corporation	corporation	NOUN
ajfa-10074	350	6	.	.	PUNCT
ajfa-10074	351	1	international	international	ADJ
ajfa-10074	351	2	finance	finance	NOUN
ajfa-10074	351	3	corporation	corporation	NOUN
ajfa-10074	351	4	.	.	PUNCT
ajfa-10074	352	1	(	(	PUNCT
ajfa-10074	352	2	2012	2012	NUM
ajfa-10074	352	3	)	)	PUNCT
ajfa-10074	352	4	.	.	PUNCT
ajfa-10074	353	1	vietnam	vietnam	PROPN
ajfa-10074	353	2	corporate	corporate	ADJ
ajfa-10074	353	3	governance	governance	NOUN
ajfa-10074	353	4	scorecard	scorecard	NOUN
ajfa-10074	353	5	(	(	PUNCT
ajfa-10074	353	6	third	third	ADJ
ajfa-10074	353	7	ed	ed	NOUN
ajfa-10074	353	8	.	.	PUNCT
ajfa-10074	353	9	)	)	PUNCT
ajfa-10074	353	10	.	.	PUNCT
ajfa-10074	354	1	pennsylvania	pennsylvania	PROPN
ajfa-10074	354	2	:	:	PUNCT
ajfa-10074	354	3	international	international	ADJ
ajfa-10074	354	4	finance	finance	NOUN
ajfa-10074	354	5	corporation	corporation	NOUN
ajfa-10074	354	6	.	.	PUNCT
ajfa-10074	355	1	jones	jones	PROPN
ajfa-10074	355	2	,	,	PUNCT
ajfa-10074	355	3	j.	j.	PROPN
ajfa-10074	355	4	j.	j.	PROPN
ajfa-10074	355	5	(	(	PUNCT
ajfa-10074	355	6	1991	1991	NUM
ajfa-10074	355	7	)	)	PUNCT
ajfa-10074	355	8	.	.	PUNCT
ajfa-10074	356	1	earnings	earning	NOUN
ajfa-10074	356	2	management	management	NOUN
ajfa-10074	356	3	during	during	ADP
ajfa-10074	356	4	import	import	NOUN
ajfa-10074	356	5	relief	relief	NOUN
ajfa-10074	356	6	investigations	investigation	NOUN
ajfa-10074	356	7	.	.	PUNCT
ajfa-10074	357	1	journal	journal	NOUN
ajfa-10074	357	2	of	of	ADP
ajfa-10074	357	3	accounting	accounting	NOUN
ajfa-10074	357	4	research	research	NOUN
ajfa-10074	357	5	,	,	PUNCT
ajfa-10074	357	6	29(2	29(2	NUM
ajfa-10074	357	7	)	)	PUNCT
ajfa-10074	357	8	,	,	PUNCT
ajfa-10074	357	9	193	193	NUM
ajfa-10074	357	10	-	-	SYM
ajfa-10074	357	11	228	228	NUM
ajfa-10074	357	12	.	.	PUNCT
ajfa-10074	358	1	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	PROPN
ajfa-10074	358	2	kinney	kinney	PROPN
ajfa-10074	358	3	,	,	PUNCT
ajfa-10074	358	4	w.	w.	PROPN
ajfa-10074	358	5	r.	r.	PROPN
ajfa-10074	358	6	,	,	PUNCT
ajfa-10074	358	7	&	&	CCONJ
ajfa-10074	358	8	libby	libby	PROPN
ajfa-10074	358	9	,	,	PUNCT
ajfa-10074	358	10	r.	r.	PROPN
ajfa-10074	358	11	(	(	PUNCT
ajfa-10074	358	12	2002	2002	NUM
ajfa-10074	358	13	)	)	PUNCT
ajfa-10074	358	14	.	.	PUNCT
ajfa-10074	359	1	discussion	discussion	NOUN
ajfa-10074	359	2	of	of	ADP
ajfa-10074	359	3	the	the	DET
ajfa-10074	359	4	relation	relation	NOUN
ajfa-10074	359	5	between	between	ADP
ajfa-10074	359	6	auditors	auditor	NOUN
ajfa-10074	359	7	'	'	PART
ajfa-10074	359	8	fees	fee	NOUN
ajfa-10074	359	9	for	for	ADP
ajfa-10074	359	10	nonaudit	nonaudit	PROPN
ajfa-10074	359	11	services	service	NOUN
ajfa-10074	359	12	and	and	CCONJ
ajfa-10074	359	13	earnings	earning	NOUN
ajfa-10074	359	14	management	management	NOUN
ajfa-10074	359	15	.	.	PUNCT
ajfa-10074	360	1	the	the	DET
ajfa-10074	360	2	accounting	accounting	NOUN
ajfa-10074	360	3	review	review	NOUN
ajfa-10074	360	4	,	,	PUNCT
ajfa-10074	360	5	77	77	NUM
ajfa-10074	360	6	,	,	PUNCT
ajfa-10074	360	7	107	107	NUM
ajfa-10074	360	8	-	-	SYM
ajfa-10074	360	9	114	114	NUM
ajfa-10074	360	10	.	.	PUNCT
ajfa-10074	361	1	https://doi.org/10.2308/accr.2002.77.s-1.107	https://doi.org/10.2308/accr.2002.77.s-1.107	PROPN
ajfa-10074	361	2	klein	klein	PROPN
ajfa-10074	361	3	,	,	PUNCT
ajfa-10074	361	4	b.	b.	PROPN
ajfa-10074	361	5	,	,	PUNCT
ajfa-10074	361	6	&	&	CCONJ
ajfa-10074	361	7	leffler	leffler	PROPN
ajfa-10074	361	8	,	,	PUNCT
ajfa-10074	361	9	k.	k.	PROPN
ajfa-10074	361	10	b.	b.	PROPN
ajfa-10074	361	11	(	(	PUNCT
ajfa-10074	361	12	1981	1981	NUM
ajfa-10074	361	13	)	)	PUNCT
ajfa-10074	361	14	.	.	PUNCT
ajfa-10074	362	1	the	the	DET
ajfa-10074	362	2	role	role	NOUN
ajfa-10074	362	3	of	of	ADP
ajfa-10074	362	4	market	market	NOUN
ajfa-10074	362	5	forces	force	NOUN
ajfa-10074	362	6	in	in	ADP
ajfa-10074	362	7	assuring	assure	VERB
ajfa-10074	362	8	contractual	contractual	ADJ
ajfa-10074	362	9	performance	performance	NOUN
ajfa-10074	362	10	.	.	PUNCT
ajfa-10074	363	1	the	the	DET
ajfa-10074	363	2	journal	journal	NOUN
ajfa-10074	363	3	of	of	ADP
ajfa-10074	363	4	political	political	ADJ
ajfa-10074	363	5	economy	economy	NOUN
ajfa-10074	363	6	,	,	PUNCT
ajfa-10074	363	7	89(4	89(4	NOUN
ajfa-10074	363	8	)	)	PUNCT
ajfa-10074	363	9	,	,	PUNCT
ajfa-10074	363	10	615	615	NUM
ajfa-10074	363	11	-	-	SYM
ajfa-10074	363	12	641	641	NUM
ajfa-10074	363	13	.	.	PUNCT
ajfa-10074	363	14	https://doi.org/10.1086/260996	https://doi.org/10.1086/260996	VERB
ajfa-10074	363	15	kothari	kothari	PROPN
ajfa-10074	363	16	,	,	PUNCT
ajfa-10074	363	17	s.	s.	PROPN
ajfa-10074	363	18	p.	p.	PROPN
ajfa-10074	363	19	,	,	PUNCT
ajfa-10074	363	20	leone	leone	PROPN
ajfa-10074	363	21	,	,	PUNCT
ajfa-10074	363	22	a.	a.	PROPN
ajfa-10074	363	23	j.	j.	PROPN
ajfa-10074	363	24	,	,	PUNCT
ajfa-10074	363	25	&	&	CCONJ
ajfa-10074	363	26	wasley	wasley	PROPN
ajfa-10074	363	27	,	,	PUNCT
ajfa-10074	363	28	c.	c.	PROPN
ajfa-10074	363	29	e.	e.	PROPN
ajfa-10074	363	30	(	(	PUNCT
ajfa-10074	363	31	2005	2005	NUM
ajfa-10074	363	32	)	)	PUNCT
ajfa-10074	363	33	.	.	PUNCT
ajfa-10074	364	1	performance	performance	NOUN
ajfa-10074	364	2	matched	match	VERB
ajfa-10074	364	3	discretionary	discretionary	ADJ
ajfa-10074	364	4	accrual	accrual	ADJ
ajfa-10074	364	5	measures	measure	NOUN
ajfa-10074	364	6	.	.	PUNCT
ajfa-10074	365	1	journal	journal	NOUN
ajfa-10074	365	2	of	of	ADP
ajfa-10074	365	3	accounting	accounting	NOUN
ajfa-10074	365	4	and	and	CCONJ
ajfa-10074	365	5	economics	economic	NOUN
ajfa-10074	365	6	,	,	PUNCT
ajfa-10074	365	7	39(1	39(1	NUM
ajfa-10074	365	8	)	)	PUNCT
ajfa-10074	365	9	,	,	PUNCT
ajfa-10074	365	10	163	163	NUM
ajfa-10074	365	11	-	-	SYM
ajfa-10074	365	12	197	197	NUM
ajfa-10074	365	13	.	.	PUNCT
ajfa-10074	366	1	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	PROPN
ajfa-10074	366	2	asian	asian	PROPN
ajfa-10074	366	3	journal	journal	NOUN
ajfa-10074	366	4	of	of	ADP
ajfa-10074	366	5	finance	finance	PROPN
ajfa-10074	366	6	&	&	CCONJ
ajfa-10074	366	7	accounting	accounting	PROPN
ajfa-10074	366	8	issn	issn	PROPN
ajfa-10074	366	9	1946	1946	NUM
ajfa-10074	366	10	-	-	PUNCT
ajfa-10074	366	11	052x	052x	PROPN
ajfa-10074	366	12	2017	2017	NUM
ajfa-10074	366	13	,	,	PUNCT
ajfa-10074	366	14	vol	vol	NOUN
ajfa-10074	366	15	.	.	NOUN
ajfa-10074	366	16	9	9	NUM
ajfa-10074	366	17	,	,	PUNCT
ajfa-10074	366	18	no	no	INTJ
ajfa-10074	366	19	.	.	NOUN
ajfa-10074	366	20	1	1	NUM
ajfa-10074	366	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10074	366	22	446	446	NUM
ajfa-10074	366	23	krishnan	krishnan	NOUN
ajfa-10074	366	24	,	,	PUNCT
ajfa-10074	366	25	g.	g.	PROPN
ajfa-10074	366	26	v.	v.	PROPN
ajfa-10074	366	27	(	(	PUNCT
ajfa-10074	366	28	2003	2003	NUM
ajfa-10074	366	29	)	)	PUNCT
ajfa-10074	366	30	.	.	PUNCT
ajfa-10074	367	1	audit	audit	NOUN
ajfa-10074	367	2	quality	quality	NOUN
ajfa-10074	367	3	and	and	CCONJ
ajfa-10074	367	4	the	the	DET
ajfa-10074	367	5	pricing	pricing	NOUN
ajfa-10074	367	6	of	of	ADP
ajfa-10074	367	7	discretionary	discretionary	ADJ
ajfa-10074	367	8	accruals	accrual	NOUN
ajfa-10074	367	9	.	.	PUNCT
ajfa-10074	368	1	auditing	auditing	NOUN
ajfa-10074	368	2	:	:	PUNCT
ajfa-10074	368	3	a	a	DET
ajfa-10074	368	4	journal	journal	NOUN
ajfa-10074	368	5	of	of	ADP
ajfa-10074	368	6	practice	practice	NOUN
ajfa-10074	368	7	&	&	CCONJ
ajfa-10074	368	8	theory	theory	NOUN
ajfa-10074	368	9	,	,	PUNCT
ajfa-10074	368	10	22(1	22(1	NUM
ajfa-10074	368	11	)	)	PUNCT
ajfa-10074	368	12	,	,	PUNCT
ajfa-10074	368	13	109	109	NUM
ajfa-10074	368	14	-	-	SYM
ajfa-10074	368	15	126	126	NUM
ajfa-10074	368	16	.	.	PUNCT
ajfa-10074	369	1	https://doi.org/10.2308/aud.2003.22.1.109	https://doi.org/10.2308/aud.2003.22.1.109	PROPN
ajfa-10074	369	2	lawrence	lawrence	PROPN
ajfa-10074	369	3	,	,	PUNCT
ajfa-10074	369	4	a.	a.	PROPN
ajfa-10074	369	5	,	,	PUNCT
ajfa-10074	369	6	minutti	minutti	NOUN
ajfa-10074	369	7	-	-	PUNCT
ajfa-10074	369	8	meza	meza	NOUN
ajfa-10074	369	9	,	,	PUNCT
ajfa-10074	369	10	m.	m.	NOUN
ajfa-10074	369	11	,	,	PUNCT
ajfa-10074	369	12	&	&	CCONJ
ajfa-10074	369	13	zhang	zhang	PROPN
ajfa-10074	369	14	,	,	PUNCT
ajfa-10074	369	15	p.	p.	PROPN
ajfa-10074	369	16	(	(	PUNCT
ajfa-10074	369	17	2010	2010	NUM
ajfa-10074	369	18	)	)	PUNCT
ajfa-10074	369	19	.	.	PUNCT
ajfa-10074	370	1	can	can	AUX
ajfa-10074	370	2	big	big	VERB
ajfa-10074	370	3	4	4	NUM
ajfa-10074	370	4	versus	versus	ADP
ajfa-10074	370	5	non	non	ADJ
ajfa-10074	370	6	-	-	ADJ
ajfa-10074	370	7	big	big	ADJ
ajfa-10074	370	8	4	4	NUM
ajfa-10074	370	9	differences	difference	NOUN
ajfa-10074	370	10	in	in	ADP
ajfa-10074	370	11	audit	audit	NOUN
ajfa-10074	370	12	-	-	PUNCT
ajfa-10074	370	13	quality	quality	NOUN
ajfa-10074	370	14	proxies	proxy	NOUN
ajfa-10074	370	15	be	be	AUX
ajfa-10074	370	16	attributed	attribute	VERB
ajfa-10074	370	17	to	to	ADP
ajfa-10074	370	18	client	client	NOUN
ajfa-10074	370	19	characteristics	characteristic	NOUN
ajfa-10074	370	20	?	?	PUNCT
ajfa-10074	370	21	.	.	PUNCT
ajfa-10074	371	1	accounting	accounting	NOUN
ajfa-10074	371	2	review	review	PROPN
ajfa-10074	371	3	,	,	PUNCT
ajfa-10074	371	4	86(1	86(1	PROPN
ajfa-10074	371	5	)	)	PUNCT
ajfa-10074	371	6	,	,	PUNCT
ajfa-10074	371	7	259	259	NUM
ajfa-10074	371	8	-	-	SYM
ajfa-10074	371	9	288	288	NUM
ajfa-10074	371	10	.	.	PUNCT
ajfa-10074	372	1	https://doi.org/10.2308/accr.00000009	https://doi.org/10.2308/accr.00000009	NOUN
ajfa-10074	372	2	lawrence	lawrence	PROPN
ajfa-10074	372	3	,	,	PUNCT
ajfa-10074	372	4	a.	a.	PROPN
ajfa-10074	372	5	,	,	PUNCT
ajfa-10074	372	6	minutti	minutti	NOUN
ajfa-10074	372	7	-	-	PUNCT
ajfa-10074	372	8	meza	meza	NOUN
ajfa-10074	372	9	,	,	PUNCT
ajfa-10074	372	10	m.	m.	NOUN
ajfa-10074	372	11	,	,	PUNCT
ajfa-10074	372	12	&	&	CCONJ
ajfa-10074	372	13	zhang	zhang	PROPN
ajfa-10074	372	14	,	,	PUNCT
ajfa-10074	372	15	p.	p.	PROPN
ajfa-10074	372	16	(	(	PUNCT
ajfa-10074	372	17	2011	2011	NUM
ajfa-10074	372	18	)	)	PUNCT
ajfa-10074	372	19	.	.	PUNCT
ajfa-10074	373	1	can	can	AUX
ajfa-10074	373	2	big	big	VERB
ajfa-10074	373	3	4	4	NUM
ajfa-10074	373	4	versus	versus	ADP
ajfa-10074	373	5	non	non	ADJ
ajfa-10074	373	6	-	-	ADJ
ajfa-10074	373	7	big	big	ADJ
ajfa-10074	373	8	4	4	NUM
ajfa-10074	373	9	differences	difference	NOUN
ajfa-10074	373	10	in	in	ADP
ajfa-10074	373	11	audit	audit	NOUN
ajfa-10074	373	12	-	-	PUNCT
ajfa-10074	373	13	quality	quality	NOUN
ajfa-10074	373	14	proxies	proxy	NOUN
ajfa-10074	373	15	be	be	AUX
ajfa-10074	373	16	attributed	attribute	VERB
ajfa-10074	373	17	to	to	ADP
ajfa-10074	373	18	client	client	NOUN
ajfa-10074	373	19	characteristics	characteristic	NOUN
ajfa-10074	373	20	?	?	PUNCT
ajfa-10074	373	21	.	.	PUNCT
ajfa-10074	374	1	the	the	DET
ajfa-10074	374	2	accounting	accounting	NOUN
ajfa-10074	374	3	review	review	PROPN
ajfa-10074	374	4	,	,	PUNCT
ajfa-10074	374	5	86(1	86(1	PROPN
ajfa-10074	374	6	)	)	PUNCT
ajfa-10074	374	7	,	,	PUNCT
ajfa-10074	374	8	259	259	NUM
ajfa-10074	374	9	-	-	SYM
ajfa-10074	374	10	286	286	NUM
ajfa-10074	374	11	.	.	PUNCT
ajfa-10074	374	12	https://doi.org/10.2308/accr.00000009	https://doi.org/10.2308/accr.00000009	NOUN
ajfa-10074	374	13	lennox	lennox	PROPN
ajfa-10074	374	14	,	,	PUNCT
ajfa-10074	374	15	c.	c.	PROPN
ajfa-10074	374	16	(	(	PUNCT
ajfa-10074	374	17	1999	1999	NUM
ajfa-10074	374	18	)	)	PUNCT
ajfa-10074	374	19	.	.	PUNCT
ajfa-10074	374	20	are	be	AUX
ajfa-10074	374	21	large	large	ADJ
ajfa-10074	374	22	auditors	auditor	NOUN
ajfa-10074	374	23	more	more	ADV
ajfa-10074	374	24	accurate	accurate	ADJ
ajfa-10074	374	25	than	than	ADP
ajfa-10074	374	26	small	small	ADJ
ajfa-10074	374	27	auditors	auditor	NOUN
ajfa-10074	374	28	?	?	PUNCT
ajfa-10074	374	29	.	.	PUNCT
ajfa-10074	375	1	accounting	accounting	NOUN
ajfa-10074	375	2	and	and	CCONJ
ajfa-10074	375	3	business	business	NOUN
ajfa-10074	375	4	research	research	NOUN
ajfa-10074	375	5	,	,	PUNCT
ajfa-10074	375	6	29(3	29(3	NUM
ajfa-10074	375	7	)	)	PUNCT
ajfa-10074	375	8	,	,	PUNCT
ajfa-10074	375	9	217	217	NUM
ajfa-10074	375	10	-	-	SYM
ajfa-10074	375	11	227	227	NUM
ajfa-10074	375	12	.	.	PUNCT
ajfa-10074	376	1	https://doi.org/10.1080/00014788.1999.9729582	https://doi.org/10.1080/00014788.1999.9729582	PROPN
ajfa-10074	376	2	mamun	mamun	PROPN
ajfa-10074	376	3	,	,	PUNCT
ajfa-10074	376	4	s.	s.	PROPN
ajfa-10074	376	5	a.	a.	PROPN
ajfa-10074	376	6	a.	a.	PROPN
ajfa-10074	376	7	,	,	PUNCT
ajfa-10074	376	8	&	&	CCONJ
ajfa-10074	376	9	badir	badir	PROPN
ajfa-10074	376	10	,	,	PUNCT
ajfa-10074	376	11	y.	y.	PROPN
ajfa-10074	376	12	(	(	PUNCT
ajfa-10074	376	13	2014	2014	NUM
ajfa-10074	376	14	)	)	PUNCT
ajfa-10074	376	15	.	.	PUNCT
ajfa-10074	377	1	convergence	convergence	NOUN
ajfa-10074	377	2	of	of	ADP
ajfa-10074	377	3	corporate	corporate	ADJ
ajfa-10074	377	4	governance	governance	NOUN
ajfa-10074	377	5	in	in	ADP
ajfa-10074	377	6	malaysia	malaysia	PROPN
ajfa-10074	377	7	and	and	CCONJ
ajfa-10074	377	8	thailand	thailand	PROPN
ajfa-10074	377	9	.	.	PROPN
ajfa-10074	378	1	journal	journal	PROPN
ajfa-10074	378	2	of	of	ADP
ajfa-10074	378	3	accounting	account	VERB
ajfa-10074	378	4	in	in	ADP
ajfa-10074	378	5	emerging	emerge	VERB
ajfa-10074	378	6	economies	economy	NOUN
ajfa-10074	378	7	,	,	PUNCT
ajfa-10074	378	8	4(1	4(1	NOUN
ajfa-10074	378	9	)	)	PUNCT
ajfa-10074	378	10	,	,	PUNCT
ajfa-10074	378	11	2	2	NUM
ajfa-10074	378	12	-	-	SYM
ajfa-10074	378	13	21	21	NUM
ajfa-10074	378	14	.	.	PUNCT
ajfa-10074	379	1	https://doi.org/10.1108/jaee-08-2011-0027	https://doi.org/10.1108/jaee-08-2011-0027	PROPN
ajfa-10074	379	2	oxford	oxford	PROPN
ajfa-10074	379	3	analytica	analytica	PROPN
ajfa-10074	379	4	.	.	PUNCT
ajfa-10074	380	1	(	(	PUNCT
ajfa-10074	380	2	2008	2008	NUM
ajfa-10074	380	3	)	)	PUNCT
ajfa-10074	380	4	.	.	PUNCT
ajfa-10074	381	1	corporate	corporate	ADJ
ajfa-10074	381	2	governance	governance	NOUN
ajfa-10074	381	3	in	in	ADP
ajfa-10074	381	4	vietnam	vietnam	PROPN
ajfa-10074	381	5	weakens	weaken	VERB
ajfa-10074	381	6	.	.	PUNCT
ajfa-10074	382	1	available	available	ADJ
ajfa-10074	382	2	at	at	ADP
ajfa-10074	382	3	:	:	PUNCT
ajfa-10074	382	4	http://www.forbes.com/2008/09/10/vietnam-inflation-economy-cx_0911oxford.html	http://www.forbes.com/2008/09/10/vietnam-inflation-economy-cx_0911oxford.html	NUM
ajfa-10074	382	5	,	,	PUNCT
ajfa-10074	382	6	(	(	PUNCT
ajfa-10074	382	7	accessed	access	VERB
ajfa-10074	382	8	26	26	NUM
ajfa-10074	382	9	october	october	PROPN
ajfa-10074	382	10	2015	2015	NUM
ajfa-10074	382	11	)	)	PUNCT
ajfa-10074	382	12	.	.	PUNCT
ajfa-10074	383	1	palmrose	palmrose	ADJ
ajfa-10074	383	2	,	,	PUNCT
ajfa-10074	383	3	z.-v	z.-v	PROPN
ajfa-10074	383	4	.	.	PROPN
ajfa-10074	383	5	,	,	PUNCT
ajfa-10074	383	6	&	&	CCONJ
ajfa-10074	383	7	scholz	scholz	NOUN
ajfa-10074	383	8	,	,	PUNCT
ajfa-10074	383	9	s.	s.	PROPN
ajfa-10074	383	10	(	(	PUNCT
ajfa-10074	383	11	2000	2000	NUM
ajfa-10074	383	12	)	)	PUNCT
ajfa-10074	383	13	.	.	PUNCT
ajfa-10074	384	1	restated	restate	VERB
ajfa-10074	384	2	financial	financial	ADJ
ajfa-10074	384	3	statements	statement	NOUN
ajfa-10074	384	4	and	and	CCONJ
ajfa-10074	384	5	auditor	auditor	NOUN
ajfa-10074	384	6	litigation	litigation	NOUN
ajfa-10074	384	7	.	.	PUNCT
ajfa-10074	385	1	working	work	VERB
ajfa-10074	385	2	paper	paper	NOUN
ajfa-10074	385	3	,	,	PUNCT
ajfa-10074	385	4	university	university	PROPN
ajfa-10074	385	5	of	of	ADP
ajfa-10074	385	6	southern	southern	PROPN
ajfa-10074	385	7	california	california	PROPN
ajfa-10074	385	8	,	,	PUNCT
ajfa-10074	385	9	october	october	PROPN
ajfa-10074	385	10	.	.	PUNCT
ajfa-10074	386	1	https://doi.org/10.2139/ssrn.248455	https://doi.org/10.2139/ssrn.248455	PROPN
ajfa-10074	386	2	palmrose	palmrose	ADJ
ajfa-10074	386	3	,	,	PUNCT
ajfa-10074	386	4	z.	z.	PROPN
ajfa-10074	386	5	v.	v.	PROPN
ajfa-10074	386	6	(	(	PUNCT
ajfa-10074	386	7	1988	1988	NUM
ajfa-10074	386	8	)	)	PUNCT
ajfa-10074	386	9	.	.	PUNCT
ajfa-10074	387	1	an	an	DET
ajfa-10074	387	2	analysis	analysis	NOUN
ajfa-10074	387	3	of	of	ADP
ajfa-10074	387	4	auditor	auditor	NOUN
ajfa-10074	387	5	litigation	litigation	NOUN
ajfa-10074	387	6	and	and	CCONJ
ajfa-10074	387	7	audit	audit	NOUN
ajfa-10074	387	8	service	service	NOUN
ajfa-10074	387	9	quality	quality	NOUN
ajfa-10074	387	10	.	.	PUNCT
ajfa-10074	388	1	the	the	DET
ajfa-10074	388	2	accounting	accounting	PROPN
ajfa-10074	388	3	review	review	PROPN
ajfa-10074	388	4	,	,	PUNCT
ajfa-10074	388	5	63(1	63(1	NUM
ajfa-10074	388	6	)	)	PUNCT
ajfa-10074	388	7	,	,	PUNCT
ajfa-10074	388	8	55	55	NUM
ajfa-10074	388	9	-	-	SYM
ajfa-10074	388	10	73	73	NUM
ajfa-10074	388	11	.	.	PUNCT
ajfa-10074	389	1	pham	pham	PROPN
ajfa-10074	389	2	,	,	PUNCT
ajfa-10074	389	3	h.	h.	PROPN
ajfa-10074	389	4	,	,	PUNCT
ajfa-10074	389	5	amaria	amaria	PROPN
ajfa-10074	389	6	,	,	PUNCT
ajfa-10074	389	7	p.	p.	NOUN
ajfa-10074	389	8	,	,	PUNCT
ajfa-10074	389	9	bui	bui	NOUN
ajfa-10074	389	10	,	,	PUNCT
ajfa-10074	389	11	t.	t.	PROPN
ajfa-10074	389	12	,	,	PUNCT
ajfa-10074	389	13	&	&	CCONJ
ajfa-10074	389	14	tran	tran	PROPN
ajfa-10074	389	15	,	,	PUNCT
ajfa-10074	389	16	s.	s.	PROPN
ajfa-10074	389	17	(	(	PUNCT
ajfa-10074	389	18	2014	2014	NUM
ajfa-10074	389	19	)	)	PUNCT
ajfa-10074	389	20	.	.	PUNCT
ajfa-10074	390	1	a	a	DET
ajfa-10074	390	2	study	study	NOUN
ajfa-10074	390	3	of	of	ADP
ajfa-10074	390	4	audit	audit	NOUN
ajfa-10074	390	5	quality	quality	NOUN
ajfa-10074	390	6	in	in	ADP
ajfa-10074	390	7	vietnam	vietnam	PROPN
ajfa-10074	390	8	.	.	PUNCT
ajfa-10074	391	1	international	international	ADJ
ajfa-10074	391	2	journal	journal	PROPN
ajfa-10074	391	3	of	of	ADP
ajfa-10074	391	4	business	business	NOUN
ajfa-10074	391	5	,	,	PUNCT
ajfa-10074	391	6	accounting	accounting	NOUN
ajfa-10074	391	7	,	,	PUNCT
ajfa-10074	391	8	&	&	CCONJ
ajfa-10074	391	9	finance	finance	PROPN
ajfa-10074	391	10	,	,	PUNCT
ajfa-10074	391	11	8(2	8(2	NUM
ajfa-10074	391	12	)	)	PUNCT
ajfa-10074	391	13	,	,	PUNCT
ajfa-10074	391	14	73	73	NUM
ajfa-10074	391	15	-	-	SYM
ajfa-10074	391	16	100	100	NUM
ajfa-10074	391	17	.	.	PUNCT
ajfa-10074	392	1	pham	pham	PROPN
ajfa-10074	392	2	,	,	PUNCT
ajfa-10074	392	3	n.	n.	PROPN
ajfa-10074	392	4	t.	t.	PROPN
ajfa-10074	392	5	,	,	PUNCT
ajfa-10074	392	6	&	&	CCONJ
ajfa-10074	392	7	hoang	hoang	PROPN
ajfa-10074	392	8	,	,	PUNCT
ajfa-10074	392	9	t.	t.	PROPN
ajfa-10074	392	10	t.	t.	PROPN
ajfa-10074	392	11	h.	h.	PROPN
ajfa-10074	392	12	(	(	PUNCT
ajfa-10074	392	13	2015	2015	NUM
ajfa-10074	392	14	)	)	PUNCT
ajfa-10074	392	15	.	.	PUNCT
ajfa-10074	393	1	the	the	DET
ajfa-10074	393	2	effects	effect	NOUN
ajfa-10074	393	3	of	of	ADP
ajfa-10074	393	4	firm	firm	ADJ
ajfa-10074	393	5	characteristics	characteristic	NOUN
ajfa-10074	393	6	on	on	ADP
ajfa-10074	393	7	the	the	DET
ajfa-10074	393	8	level	level	NOUN
ajfa-10074	393	9	of	of	ADP
ajfa-10074	393	10	financial	financial	ADJ
ajfa-10074	393	11	disclosures	disclosure	NOUN
ajfa-10074	393	12	of	of	ADP
ajfa-10074	393	13	listed	list	VERB
ajfa-10074	393	14	companies	company	NOUN
ajfa-10074	393	15	on	on	ADP
ajfa-10074	393	16	ho	ho	PROPN
ajfa-10074	393	17	chi	chi	PROPN
ajfa-10074	393	18	minh	minh	PROPN
ajfa-10074	393	19	stock	stock	PROPN
ajfa-10074	393	20	exchange	exchange	NOUN
ajfa-10074	393	21	.	.	PUNCT
ajfa-10074	394	1	economic	economic	ADJ
ajfa-10074	394	2	development	development	PROPN
ajfa-10074	394	3	review	review	PROPN
ajfa-10074	394	4	,	,	PUNCT
ajfa-10074	394	5	26(4	26(4	NUM
ajfa-10074	394	6	)	)	PUNCT
ajfa-10074	394	7	,	,	PUNCT
ajfa-10074	394	8	87	87	NUM
ajfa-10074	394	9	-	-	SYM
ajfa-10074	394	10	103	103	NUM
ajfa-10074	394	11	.	.	PUNCT
ajfa-10074	395	1	quang	quang	PROPN
ajfa-10074	395	2	,	,	PUNCT
ajfa-10074	395	3	t.	t.	PROPN
ajfa-10074	395	4	(	(	PUNCT
ajfa-10074	395	5	2013	2013	NUM
ajfa-10074	395	6	)	)	PUNCT
ajfa-10074	395	7	.	.	PUNCT
ajfa-10074	396	1	vietnam	vietnam	PROPN
ajfa-10074	396	2	:	:	PUNCT
ajfa-10074	396	3	an	an	DET
ajfa-10074	396	4	emerging	emerge	VERB
ajfa-10074	396	5	economy	economy	NOUN
ajfa-10074	396	6	at	at	ADP
ajfa-10074	396	7	a	a	DET
ajfa-10074	396	8	crossroads	crossroad	NOUN
ajfa-10074	396	9	.	.	PUNCT
ajfa-10074	397	1	working	work	VERB
ajfa-10074	397	2	paper	paper	NOUN
ajfa-10074	397	3	,	,	PUNCT
ajfa-10074	397	4	maastricht	maastricht	PROPN
ajfa-10074	397	5	school	school	NOUN
ajfa-10074	397	6	of	of	ADP
ajfa-10074	397	7	management	management	NOUN
ajfa-10074	397	8	,	,	PUNCT
ajfa-10074	397	9	2	2	NUM
ajfa-10074	397	10	may	may	PROPN
ajfa-10074	397	11	2015	2015	NUM
ajfa-10074	397	12	.	.	PUNCT
ajfa-10074	398	1	raghunandan	raghunandan	PROPN
ajfa-10074	398	2	,	,	PUNCT
ajfa-10074	398	3	k.	k.	PROPN
ajfa-10074	398	4	,	,	PUNCT
ajfa-10074	398	5	read	read	VERB
ajfa-10074	398	6	,	,	PUNCT
ajfa-10074	398	7	w.	w.	PROPN
ajfa-10074	398	8	j.	j.	PROPN
ajfa-10074	398	9	,	,	PUNCT
ajfa-10074	398	10	&	&	CCONJ
ajfa-10074	398	11	whisenant	whisenant	PROPN
ajfa-10074	398	12	,	,	PUNCT
ajfa-10074	398	13	j.	j.	PROPN
ajfa-10074	398	14	s.	s.	PROPN
ajfa-10074	398	15	(	(	PUNCT
ajfa-10074	398	16	2003	2003	NUM
ajfa-10074	398	17	)	)	PUNCT
ajfa-10074	398	18	.	.	PUNCT
ajfa-10074	399	1	initial	initial	ADJ
ajfa-10074	399	2	evidence	evidence	NOUN
ajfa-10074	399	3	on	on	ADP
ajfa-10074	399	4	the	the	DET
ajfa-10074	399	5	association	association	NOUN
ajfa-10074	399	6	between	between	ADP
ajfa-10074	399	7	nonaudit	nonaudit	PROPN
ajfa-10074	399	8	fees	fee	NOUN
ajfa-10074	399	9	and	and	CCONJ
ajfa-10074	399	10	restated	restate	VERB
ajfa-10074	399	11	financial	financial	ADJ
ajfa-10074	399	12	statements	statement	NOUN
ajfa-10074	399	13	.	.	PUNCT
ajfa-10074	400	1	accounting	accounting	NOUN
ajfa-10074	400	2	horizons	horizon	NOUN
ajfa-10074	400	3	,	,	PUNCT
ajfa-10074	400	4	17(3	17(3	NUM
ajfa-10074	400	5	)	)	PUNCT
ajfa-10074	400	6	,	,	PUNCT
ajfa-10074	400	7	223	223	NUM
ajfa-10074	400	8	-	-	SYM
ajfa-10074	400	9	234	234	NUM
ajfa-10074	400	10	.	.	PUNCT
ajfa-10074	401	1	https://doi.org/10.2308/acch.2003.17.3.223	https://doi.org/10.2308/acch.2003.17.3.223	PROPN
ajfa-10074	401	2	ramadan	ramadan	PROPN
ajfa-10074	401	3	,	,	PUNCT
ajfa-10074	401	4	i.	i.	PROPN
ajfa-10074	401	5	z.	z.	PROPN
ajfa-10074	401	6	(	(	PUNCT
ajfa-10074	401	7	2015	2015	NUM
ajfa-10074	401	8	)	)	PUNCT
ajfa-10074	401	9	.	.	PUNCT
ajfa-10074	402	1	does	do	AUX
ajfa-10074	402	2	ownership	ownership	NOUN
ajfa-10074	402	3	structure	structure	NOUN
ajfa-10074	402	4	affect	affect	VERB
ajfa-10074	402	5	jordanian	jordanian	ADJ
ajfa-10074	402	6	companies	company	NOUN
ajfa-10074	402	7	’	'	PUNCT
ajfa-10074	402	8	tendency	tendency	NOUN
ajfa-10074	402	9	to	to	PART
ajfa-10074	402	10	practice	practice	VERB
ajfa-10074	402	11	earnings	earning	NOUN
ajfa-10074	402	12	management	management	NOUN
ajfa-10074	402	13	?	?	PUNCT
ajfa-10074	402	14	.	.	PUNCT
ajfa-10074	403	1	asian	asian	ADJ
ajfa-10074	403	2	journal	journal	PROPN
ajfa-10074	403	3	of	of	ADP
ajfa-10074	403	4	finance	finance	PROPN
ajfa-10074	403	5	&	&	CCONJ
ajfa-10074	403	6	accounting	accounting	PROPN
ajfa-10074	403	7	,	,	PUNCT
ajfa-10074	403	8	7(2	7(2	NUM
ajfa-10074	403	9	)	)	PUNCT
ajfa-10074	403	10	,	,	PUNCT
ajfa-10074	403	11	281	281	NUM
ajfa-10074	403	12	-	-	SYM
ajfa-10074	403	13	291	291	NUM
ajfa-10074	403	14	.	.	PUNCT
ajfa-10074	404	1	https://doi.org/10.5296/ajfa.v7i2.8537	https://doi.org/10.5296/ajfa.v7i2.8537	PROPN
ajfa-10074	404	2	rezaei	rezaei	NOUN
ajfa-10074	404	3	,	,	PUNCT
ajfa-10074	404	4	f.	f.	PROPN
ajfa-10074	404	5	,	,	PUNCT
ajfa-10074	404	6	&	&	CCONJ
ajfa-10074	404	7	shabani	shabani	PROPN
ajfa-10074	404	8	,	,	PUNCT
ajfa-10074	404	9	s.	s.	PROPN
ajfa-10074	404	10	(	(	PUNCT
ajfa-10074	404	11	2014	2014	NUM
ajfa-10074	404	12	)	)	PUNCT
ajfa-10074	404	13	.	.	PUNCT
ajfa-10074	405	1	the	the	DET
ajfa-10074	405	2	effect	effect	NOUN
ajfa-10074	405	3	of	of	ADP
ajfa-10074	405	4	audit	audit	NOUN
ajfa-10074	405	5	firm	firm	ADJ
ajfa-10074	405	6	size	size	NOUN
ajfa-10074	405	7	and	and	CCONJ
ajfa-10074	405	8	age	age	NOUN
ajfa-10074	405	9	on	on	ADP
ajfa-10074	405	10	the	the	DET
ajfa-10074	405	11	quality	quality	NOUN
ajfa-10074	405	12	of	of	ADP
ajfa-10074	405	13	audit	audit	NOUN
ajfa-10074	405	14	work	work	NOUN
ajfa-10074	405	15	.	.	PUNCT
ajfa-10074	406	1	european	european	PROPN
ajfa-10074	406	2	online	online	PROPN
ajfa-10074	406	3	journal	journal	PROPN
ajfa-10074	406	4	of	of	ADP
ajfa-10074	406	5	natural	natural	ADJ
ajfa-10074	406	6	and	and	CCONJ
ajfa-10074	406	7	social	social	ADJ
ajfa-10074	406	8	sciences	science	NOUN
ajfa-10074	406	9	,	,	PUNCT
ajfa-10074	406	10	3(1	3(1	NUM
ajfa-10074	406	11	)	)	PUNCT
ajfa-10074	406	12	,	,	PUNCT
ajfa-10074	406	13	pp	pp	ADP
ajfa-10074	406	14	.	.	PUNCT
ajfa-10074	407	1	56	56	NUM
ajfa-10074	407	2	-	-	SYM
ajfa-10074	407	3	64	64	NUM
ajfa-10074	407	4	.	.	PUNCT
ajfa-10074	408	1	asian	asian	ADJ
ajfa-10074	408	2	journal	journal	PROPN
ajfa-10074	408	3	of	of	ADP
ajfa-10074	408	4	finance	finance	PROPN
ajfa-10074	408	5	&	&	CCONJ
ajfa-10074	408	6	accounting	accounting	PROPN
ajfa-10074	408	7	issn	issn	PROPN
ajfa-10074	408	8	1946	1946	NUM
ajfa-10074	408	9	-	-	PUNCT
ajfa-10074	408	10	052x	052x	PROPN
ajfa-10074	408	11	2017	2017	NUM
ajfa-10074	408	12	,	,	PUNCT
ajfa-10074	408	13	vol	vol	NOUN
ajfa-10074	408	14	.	.	NOUN
ajfa-10074	408	15	9	9	NUM
ajfa-10074	408	16	,	,	PUNCT
ajfa-10074	408	17	no	no	INTJ
ajfa-10074	408	18	.	.	NOUN
ajfa-10074	408	19	1	1	NUM
ajfa-10074	408	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10074	408	21	447	447	NUM
ajfa-10074	408	22	ronen	ronen	NOUN
ajfa-10074	408	23	,	,	PUNCT
ajfa-10074	408	24	j.	j.	PROPN
ajfa-10074	408	25	,	,	PUNCT
ajfa-10074	408	26	&	&	CCONJ
ajfa-10074	408	27	yaari	yaari	PROPN
ajfa-10074	408	28	,	,	PUNCT
ajfa-10074	408	29	v.	v.	PROPN
ajfa-10074	408	30	(	(	PUNCT
ajfa-10074	408	31	2008	2008	NUM
ajfa-10074	408	32	)	)	PUNCT
ajfa-10074	408	33	.	.	PUNCT
ajfa-10074	409	1	earnings	earning	NOUN
ajfa-10074	409	2	management	management	NOUN
ajfa-10074	409	3	:	:	PUNCT
ajfa-10074	409	4	emerging	emerge	VERB
ajfa-10074	409	5	insights	insight	NOUN
ajfa-10074	409	6	in	in	ADP
ajfa-10074	409	7	theory	theory	NOUN
ajfa-10074	409	8	,	,	PUNCT
ajfa-10074	409	9	practice	practice	NOUN
ajfa-10074	409	10	,	,	PUNCT
ajfa-10074	409	11	and	and	CCONJ
ajfa-10074	409	12	research	research	NOUN
ajfa-10074	409	13	,	,	PUNCT
ajfa-10074	409	14	springer	springer	NOUN
ajfa-10074	409	15	,	,	PUNCT
ajfa-10074	409	16	london	london	PROPN
ajfa-10074	409	17	.	.	PUNCT
ajfa-10074	410	1	schipper	schipper	PROPN
ajfa-10074	410	2	,	,	PUNCT
ajfa-10074	410	3	k.	k.	PROPN
ajfa-10074	410	4	(	(	PUNCT
ajfa-10074	410	5	1989	1989	NUM
ajfa-10074	410	6	)	)	PUNCT
ajfa-10074	410	7	.	.	PUNCT
ajfa-10074	411	1	commentary	commentary	NOUN
ajfa-10074	411	2	on	on	ADP
ajfa-10074	411	3	earnings	earning	NOUN
ajfa-10074	411	4	management	management	NOUN
ajfa-10074	411	5	.	.	PUNCT
ajfa-10074	412	1	accounting	accounting	NOUN
ajfa-10074	412	2	horizons	horizon	NOUN
ajfa-10074	412	3	,	,	PUNCT
ajfa-10074	412	4	3(4	3(4	NUM
ajfa-10074	412	5	)	)	PUNCT
ajfa-10074	412	6	,	,	PUNCT
ajfa-10074	412	7	91	91	NUM
ajfa-10074	412	8	-	-	SYM
ajfa-10074	412	9	102	102	NUM
ajfa-10074	412	10	.	.	PUNCT
ajfa-10074	413	1	simunic	simunic	PROPN
ajfa-10074	413	2	,	,	PUNCT
ajfa-10074	413	3	d.	d.	PROPN
ajfa-10074	413	4	a.	a.	PROPN
ajfa-10074	413	5	(	(	PUNCT
ajfa-10074	413	6	1980	1980	NUM
ajfa-10074	413	7	)	)	PUNCT
ajfa-10074	413	8	.	.	PUNCT
ajfa-10074	414	1	the	the	DET
ajfa-10074	414	2	pricing	pricing	NOUN
ajfa-10074	414	3	of	of	ADP
ajfa-10074	414	4	audit	audit	NOUN
ajfa-10074	414	5	services	service	NOUN
ajfa-10074	414	6	:	:	PUNCT
ajfa-10074	414	7	theory	theory	NOUN
ajfa-10074	414	8	and	and	CCONJ
ajfa-10074	414	9	evidence	evidence	NOUN
ajfa-10074	414	10	.	.	PUNCT
ajfa-10074	415	1	journal	journal	NOUN
ajfa-10074	415	2	of	of	ADP
ajfa-10074	415	3	accounting	accounting	NOUN
ajfa-10074	415	4	research	research	NOUN
ajfa-10074	415	5	,	,	PUNCT
ajfa-10074	415	6	18(1	18(1	NUM
ajfa-10074	415	7	)	)	PUNCT
ajfa-10074	415	8	,	,	PUNCT
ajfa-10074	415	9	161	161	NUM
ajfa-10074	415	10	-	-	SYM
ajfa-10074	415	11	190	190	NUM
ajfa-10074	415	12	.	.	PUNCT
ajfa-10074	416	1	https://doi.org/10.2307/2490397	https://doi.org/10.2307/2490397	PRON
ajfa-10074	416	2	sucher	sucher	PROPN
ajfa-10074	416	3	,	,	PUNCT
ajfa-10074	416	4	p.	p.	NOUN
ajfa-10074	416	5	,	,	PUNCT
ajfa-10074	416	6	moizer	moizer	NOUN
ajfa-10074	416	7	,	,	PUNCT
ajfa-10074	416	8	p.	p.	NOUN
ajfa-10074	416	9	,	,	PUNCT
ajfa-10074	416	10	&	&	CCONJ
ajfa-10074	416	11	zarova	zarova	PROPN
ajfa-10074	416	12	,	,	PUNCT
ajfa-10074	416	13	m.	m.	NOUN
ajfa-10074	416	14	(	(	PUNCT
ajfa-10074	416	15	1999	1999	NUM
ajfa-10074	416	16	)	)	PUNCT
ajfa-10074	416	17	.	.	PUNCT
ajfa-10074	417	1	the	the	DET
ajfa-10074	417	2	images	image	NOUN
ajfa-10074	417	3	of	of	ADP
ajfa-10074	417	4	the	the	DET
ajfa-10074	417	5	big	big	ADJ
ajfa-10074	417	6	six	six	NUM
ajfa-10074	417	7	audit	audit	NOUN
ajfa-10074	417	8	firms	firm	NOUN
ajfa-10074	417	9	in	in	ADP
ajfa-10074	417	10	the	the	DET
ajfa-10074	417	11	czech	czech	PROPN
ajfa-10074	417	12	republic	republic	NOUN
ajfa-10074	417	13	.	.	PUNCT
ajfa-10074	418	1	the	the	DET
ajfa-10074	418	2	european	european	PROPN
ajfa-10074	418	3	accounting	accounting	PROPN
ajfa-10074	418	4	review	review	PROPN
ajfa-10074	418	5	,	,	PUNCT
ajfa-10074	418	6	8(3	8(3	NUM
ajfa-10074	418	7	)	)	PUNCT
ajfa-10074	418	8	,	,	PUNCT
ajfa-10074	418	9	499	499	NUM
ajfa-10074	418	10	-	-	SYM
ajfa-10074	418	11	521	521	NUM
ajfa-10074	418	12	.	.	PUNCT
ajfa-10074	419	1	https://doi.org/10.1080/096381899335916	https://doi.org/10.1080/096381899335916	PROPN
ajfa-10074	419	2	sundgren	sundgren	PROPN
ajfa-10074	419	3	,	,	PUNCT
ajfa-10074	419	4	s.	s.	PROPN
ajfa-10074	419	5	,	,	PUNCT
ajfa-10074	419	6	&	&	CCONJ
ajfa-10074	419	7	svanström	svanström	ADJ
ajfa-10074	419	8	,	,	PUNCT
ajfa-10074	419	9	t.	t.	PROPN
ajfa-10074	419	10	(	(	PUNCT
ajfa-10074	419	11	2013	2013	NUM
ajfa-10074	419	12	)	)	PUNCT
ajfa-10074	419	13	.	.	PUNCT
ajfa-10074	420	1	audit	audit	NOUN
ajfa-10074	420	2	office	office	NOUN
ajfa-10074	420	3	size	size	NOUN
ajfa-10074	420	4	,	,	PUNCT
ajfa-10074	420	5	audit	audit	NOUN
ajfa-10074	420	6	quality	quality	NOUN
ajfa-10074	420	7	and	and	CCONJ
ajfa-10074	420	8	audit	audit	NOUN
ajfa-10074	420	9	pricing	pricing	NOUN
ajfa-10074	420	10	:	:	PUNCT
ajfa-10074	420	11	evidence	evidence	NOUN
ajfa-10074	420	12	from	from	ADP
ajfa-10074	420	13	small	small	ADJ
ajfa-10074	420	14	-	-	PUNCT
ajfa-10074	420	15	and	and	CCONJ
ajfa-10074	420	16	medium	medium	ADJ
ajfa-10074	420	17	-	-	PUNCT
ajfa-10074	420	18	sized	sized	ADJ
ajfa-10074	420	19	enterprises	enterprise	NOUN
ajfa-10074	420	20	.	.	PUNCT
ajfa-10074	421	1	accounting	accounting	NOUN
ajfa-10074	421	2	and	and	CCONJ
ajfa-10074	421	3	business	business	NOUN
ajfa-10074	421	4	research	research	NOUN
ajfa-10074	421	5	,	,	PUNCT
ajfa-10074	421	6	43(1	43(1	NOUN
ajfa-10074	421	7	)	)	PUNCT
ajfa-10074	421	8	,	,	PUNCT
ajfa-10074	421	9	31	31	NUM
ajfa-10074	421	10	-	-	SYM
ajfa-10074	421	11	55	55	NUM
ajfa-10074	421	12	.	.	PUNCT
ajfa-10074	422	1	https://doi.org/10.1080/00014788.2012.691710	https://doi.org/10.1080/00014788.2012.691710	PROPN
ajfa-10074	422	2	sweeney	sweeney	PROPN
ajfa-10074	422	3	,	,	PUNCT
ajfa-10074	422	4	a.	a.	NOUN
ajfa-10074	422	5	p.	p.	NOUN
ajfa-10074	422	6	(	(	PUNCT
ajfa-10074	422	7	1994	1994	NUM
ajfa-10074	422	8	)	)	PUNCT
ajfa-10074	422	9	.	.	PUNCT
ajfa-10074	423	1	debt	debt	NOUN
ajfa-10074	423	2	-	-	PUNCT
ajfa-10074	423	3	covenant	covenant	NOUN
ajfa-10074	423	4	violations	violation	NOUN
ajfa-10074	423	5	and	and	CCONJ
ajfa-10074	423	6	managers	manager	NOUN
ajfa-10074	423	7	'	'	PART
ajfa-10074	423	8	accounting	accounting	NOUN
ajfa-10074	423	9	responses	response	NOUN
ajfa-10074	423	10	.	.	PUNCT
ajfa-10074	424	1	journal	journal	NOUN
ajfa-10074	424	2	of	of	ADP
ajfa-10074	424	3	accounting	accounting	NOUN
ajfa-10074	424	4	and	and	CCONJ
ajfa-10074	424	5	economics	economic	NOUN
ajfa-10074	424	6	,	,	PUNCT
ajfa-10074	424	7	17(3	17(3	NUM
ajfa-10074	424	8	)	)	PUNCT
ajfa-10074	424	9	,	,	PUNCT
ajfa-10074	424	10	281	281	NUM
ajfa-10074	424	11	-	-	SYM
ajfa-10074	424	12	308	308	NUM
ajfa-10074	424	13	.	.	PUNCT
ajfa-10074	425	1	https://doi.org/10.1016/0165-4101(94)90030-2	https://doi.org/10.1016/0165-4101(94)90030-2	NOUN
ajfa-10074	425	2	teoh	teoh	PROPN
ajfa-10074	425	3	,	,	PUNCT
ajfa-10074	425	4	s.	s.	PROPN
ajfa-10074	425	5	h.	h.	PROPN
ajfa-10074	425	6	,	,	PUNCT
ajfa-10074	425	7	&	&	CCONJ
ajfa-10074	425	8	wong	wong	PROPN
ajfa-10074	425	9	,	,	PUNCT
ajfa-10074	425	10	t.	t.	PROPN
ajfa-10074	425	11	(	(	PUNCT
ajfa-10074	425	12	1993	1993	NUM
ajfa-10074	425	13	)	)	PUNCT
ajfa-10074	425	14	.	.	PUNCT
ajfa-10074	426	1	perceived	perceive	VERB
ajfa-10074	426	2	auditor	auditor	NOUN
ajfa-10074	426	3	quality	quality	NOUN
ajfa-10074	426	4	and	and	CCONJ
ajfa-10074	426	5	the	the	DET
ajfa-10074	426	6	earnings	earning	NOUN
ajfa-10074	426	7	response	response	NOUN
ajfa-10074	426	8	coefficient	coefficient	NOUN
ajfa-10074	426	9	.	.	PUNCT
ajfa-10074	427	1	the	the	DET
ajfa-10074	427	2	accounting	accounting	NOUN
ajfa-10074	427	3	review	review	NOUN
ajfa-10074	427	4	,	,	PUNCT
ajfa-10074	427	5	68(2	68(2	NOUN
ajfa-10074	427	6	)	)	PUNCT
ajfa-10074	427	7	,	,	PUNCT
ajfa-10074	427	8	346	346	NUM
ajfa-10074	427	9	-	-	SYM
ajfa-10074	427	10	366	366	NUM
ajfa-10074	427	11	.	.	PUNCT
ajfa-10074	428	1	tritscher	tritscher	PROPN
ajfa-10074	428	2	,	,	PUNCT
ajfa-10074	428	3	j.	j.	PROPN
ajfa-10074	428	4	(	(	PUNCT
ajfa-10074	428	5	2013	2013	NUM
ajfa-10074	428	6	)	)	PUNCT
ajfa-10074	428	7	,	,	PUNCT
ajfa-10074	428	8	audit	audit	NOUN
ajfa-10074	428	9	quality	quality	NOUN
ajfa-10074	428	10	:	:	PUNCT
ajfa-10074	428	11	association	association	NOUN
ajfa-10074	428	12	between	between	ADP
ajfa-10074	428	13	published	publish	VERB
ajfa-10074	428	14	reporting	reporting	NOUN
ajfa-10074	428	15	errors	error	NOUN
ajfa-10074	428	16	and	and	CCONJ
ajfa-10074	428	17	audit	audit	NOUN
ajfa-10074	428	18	firm	firm	ADJ
ajfa-10074	428	19	characteristics	characteristic	NOUN
ajfa-10074	428	20	,	,	PUNCT
ajfa-10074	428	21	springer	springer	NOUN
ajfa-10074	428	22	gabler	gabler	NOUN
ajfa-10074	428	23	,	,	PUNCT
ajfa-10074	428	24	wiesbaden	wiesbaden	PROPN
ajfa-10074	428	25	.	.	PROPN
ajfa-10074	429	1	vietnam	vietnam	PROPN
ajfa-10074	429	2	investment	investment	PROPN
ajfa-10074	429	3	review	review	NOUN
ajfa-10074	429	4	.	.	PUNCT
ajfa-10074	430	1	(	(	PUNCT
ajfa-10074	430	2	2015	2015	NUM
ajfa-10074	430	3	)	)	PUNCT
ajfa-10074	430	4	.	.	PUNCT
ajfa-10074	431	1	corporate	corporate	ADJ
ajfa-10074	431	2	governance	governance	NOUN
ajfa-10074	431	3	in	in	ADP
ajfa-10074	431	4	vietnam	vietnam	PROPN
ajfa-10074	431	5	.	.	PUNCT
ajfa-10074	432	1	available	available	ADJ
ajfa-10074	432	2	at	at	ADP
ajfa-10074	432	3	:	:	PUNCT
ajfa-10074	432	4	https://translate.google.com/translate?sl=vi&tl=en&js=y&prev=_t&hl=en&ie=utf-8&u=htt	https://translate.google.com/translate?sl=vi&tl=en&js=y&prev=_t&hl=en&ie=utf-8&u=htt	PROPN
ajfa-10074	432	5	p%3a%2f%2ftinnhanhchungkhoan.vn%2fchung	p%3a%2f%2ftinnhanhchungkhoan.vn%2fchung	PROPN
ajfa-10074	432	6	-	-	PUNCT
ajfa-10074	432	7	khoan%2fquan	khoan%2fquan	PROPN
ajfa-10074	432	8	-	-	PUNCT
ajfa-10074	432	9	tri	tri	NOUN
ajfa-10074	432	10	-	-	NOUN
ajfa-10074	432	11	cong	cong	VERB
ajfa-10074	432	12	-	-	PUNCT
ajfa-10074	432	13	ty	ty	NUM
ajfa-10074	432	14	-	-	PUNCT
ajfa-10074	432	15	o	o	NOUN
ajfa-10074	432	16	-	-	ADJ
ajfa-10074	432	17	viet	viet	ADJ
ajfa-10074	432	18	-	-	PUNCT
ajfa-10074	432	19	nam	nam	NOUN
ajfa-10074	432	20	-	-	PUNCT
ajfa-10074	432	21	de	de	ADJ
ajfa-10074	432	22	-ra	-ra	NOUN
ajfa-10074	432	23	-	-	PUNCT
ajfa-10074	432	24	cho	cho	ADJ
ajfa-10074	432	25	-	-	PUNCT
ajfa-10074	432	26	co-115062.html&edit	co-115062.html&edit	NOUN
ajfa-10074	432	27	-	-	PUNCT
ajfa-10074	432	28	text=	text=	NUM
ajfa-10074	432	29	,	,	PUNCT
ajfa-10074	432	30	(	(	PUNCT
ajfa-10074	432	31	accessed	access	VERB
ajfa-10074	432	32	24	24	NUM
ajfa-10074	432	33	december	december	PROPN
ajfa-10074	432	34	2015	2015	NUM
ajfa-10074	432	35	)	)	PUNCT
ajfa-10074	432	36	.	.	PUNCT
ajfa-10074	433	1	charter	charter	NOUN
ajfa-10074	433	2	issue	issue	NOUN
ajfa-10074	433	3	forms	form	NOUN
ajfa-10074	433	4	to	to	PART
ajfa-10074	433	5	apply	apply	VERB
ajfa-10074	433	6	for	for	ADP
ajfa-10074	433	7	listed	list	VERB
ajfa-10074	433	8	companies	company	NOUN
ajfa-10074	433	9	,	,	PUNCT
ajfa-10074	433	10	decision	decision	NOUN
ajfa-10074	433	11	no	no	INTJ
ajfa-10074	433	12	.	.	PUNCT
ajfa-10074	433	13	07/2002	07/2002	NOUN
ajfa-10074	433	14	/	/	SYM
ajfa-10074	433	15	qd	qd	ADP
ajfa-10074	433	16	-	-	PUNCT
ajfa-10074	433	17	og	og	NOUN
ajfa-10074	433	18	c.f.r	c.f.r	NOUN
ajfa-10074	433	19	.	.	PUNCT
ajfa-10074	434	1	(	(	PUNCT
ajfa-10074	434	2	2002	2002	NUM
ajfa-10074	434	3	)	)	PUNCT
ajfa-10074	434	4	.	.	PUNCT
ajfa-10074	435	1	vu	vu	PROPN
ajfa-10074	435	2	,	,	PUNCT
ajfa-10074	435	3	q.	q.	PROPN
ajfa-10074	435	4	(	(	PUNCT
ajfa-10074	435	5	2010	2010	NUM
ajfa-10074	435	6	)	)	PUNCT
ajfa-10074	435	7	.	.	PUNCT
ajfa-10074	436	1	auditing	auditing	NOUN
ajfa-10074	436	2	sector	sector	NOUN
ajfa-10074	436	3	:	:	PUNCT
ajfa-10074	436	4	both	both	CCONJ
ajfa-10074	436	5	quality	quality	NOUN
ajfa-10074	436	6	and	and	CCONJ
ajfa-10074	436	7	quantity	quantity	NOUN
ajfa-10074	436	8	shortess	shortess	NOUN
ajfa-10074	436	9	.	.	PUNCT
ajfa-10074	437	1	available	available	ADJ
ajfa-10074	437	2	at	at	ADP
ajfa-10074	437	3	:	:	PUNCT
ajfa-10074	437	4	http://www.vacpa.org.vn/page/detail.aspx?newid=4259	http://www.vacpa.org.vn/page/detail.aspx?newid=4259	NOUN
ajfa-10074	437	5	,	,	PUNCT
ajfa-10074	437	6	(	(	PUNCT
ajfa-10074	437	7	accessed	access	VERB
ajfa-10074	437	8	15	15	NUM
ajfa-10074	437	9	september	september	PROPN
ajfa-10074	437	10	2015	2015	NUM
ajfa-10074	437	11	)	)	PUNCT
ajfa-10074	437	12	.	.	PUNCT
ajfa-10074	438	1	williams	williams	PROPN
ajfa-10074	438	2	,	,	PUNCT
ajfa-10074	438	3	d.	d.	PROPN
ajfa-10074	438	4	d.	d.	PROPN
ajfa-10074	438	5	(	(	PUNCT
ajfa-10074	438	6	1988	1988	NUM
ajfa-10074	438	7	)	)	PUNCT
ajfa-10074	438	8	.	.	PUNCT
ajfa-10074	439	1	the	the	DET
ajfa-10074	439	2	potential	potential	ADJ
ajfa-10074	439	3	determinants	determinant	NOUN
ajfa-10074	439	4	of	of	ADP
ajfa-10074	439	5	auditor	auditor	NOUN
ajfa-10074	439	6	change	change	NOUN
ajfa-10074	439	7	.	.	PUNCT
ajfa-10074	440	1	journal	journal	NOUN
ajfa-10074	440	2	of	of	ADP
ajfa-10074	440	3	business	business	NOUN
ajfa-10074	440	4	finance	finance	NOUN
ajfa-10074	440	5	and	and	CCONJ
ajfa-10074	440	6	accounting	accounting	NOUN
ajfa-10074	440	7	review	review	NOUN
ajfa-10074	440	8	,	,	PUNCT
ajfa-10074	440	9	15(2	15(2	NUM
ajfa-10074	440	10	)	)	PUNCT
ajfa-10074	440	11	,	,	PUNCT
ajfa-10074	440	12	243	243	NUM
ajfa-10074	440	13	-	-	SYM
ajfa-10074	440	14	261	261	NUM
ajfa-10074	440	15	.	.	PUNCT
ajfa-10074	441	1	https://doi.org/10.1111/j.1468-5957.1988.tb00133.x	https://doi.org/10.1111/j.1468-5957.1988.tb00133.x	PROPN
ajfa-10074	441	2	wooten	wooten	NOUN
ajfa-10074	441	3	,	,	PUNCT
ajfa-10074	441	4	t.	t.	PROPN
ajfa-10074	441	5	c.	c.	PROPN
ajfa-10074	441	6	(	(	PUNCT
ajfa-10074	441	7	2003	2003	NUM
ajfa-10074	441	8	)	)	PUNCT
ajfa-10074	441	9	.	.	PUNCT
ajfa-10074	442	1	research	research	NOUN
ajfa-10074	442	2	about	about	ADP
ajfa-10074	442	3	audit	audit	NOUN
ajfa-10074	442	4	quality	quality	NOUN
ajfa-10074	442	5	.	.	PUNCT
ajfa-10074	443	1	the	the	DET
ajfa-10074	443	2	cpa	cpa	PROPN
ajfa-10074	443	3	journal	journal	PROPN
ajfa-10074	443	4	,	,	PUNCT
ajfa-10074	443	5	73(1	73(1	NUM
ajfa-10074	443	6	)	)	PUNCT
ajfa-10074	443	7	,	,	PUNCT
ajfa-10074	443	8	48	48	NUM
ajfa-10074	443	9	-	-	SYM
ajfa-10074	443	10	51	51	NUM
ajfa-10074	443	11	.	.	PUNCT