id	sid	tid	token	lemma	pos
ajfa-11937	1	1	microsoft	microsoft	PROPN
ajfa-11937	1	2	word	word	NOUN
ajfa-11937	1	3	11937	11937	NUM
ajfa-11937	1	4	-	-	SYM
ajfa-11937	1	5	43911	43911	NUM
ajfa-11937	1	6	-	-	PUNCT
ajfa-11937	1	7	1	1	NUM
ajfa-11937	1	8	-	-	PUNCT
ajfa-11937	1	9	sm	sm	NOUN
ajfa-11937	1	10	-	-	PUNCT
ajfa-11937	1	11	writer2	writer2	VERB
ajfa-11937	1	12	-	-	ADJ
ajfa-11937	1	13	new	new	ADJ
ajfa-11937	1	14	asian	asian	ADJ
ajfa-11937	1	15	journal	journal	NOUN
ajfa-11937	1	16	of	of	ADP
ajfa-11937	1	17	finance	finance	PROPN
ajfa-11937	1	18	&	&	CCONJ
ajfa-11937	1	19	accounting	accounting	PROPN
ajfa-11937	1	20	issn	issn	PROPN
ajfa-11937	1	21	1946	1946	NUM
ajfa-11937	1	22	-	-	PUNCT
ajfa-11937	1	23	052x	052x	PROPN
ajfa-11937	1	24	2017	2017	NUM
ajfa-11937	1	25	,	,	PUNCT
ajfa-11937	1	26	vol	vol	NOUN
ajfa-11937	1	27	.	.	NOUN
ajfa-11937	1	28	9	9	NUM
ajfa-11937	1	29	,	,	PUNCT
ajfa-11937	1	30	no	no	NOUN
ajfa-11937	1	31	.	.	NOUN
ajfa-11937	1	32	2	2	NUM
ajfa-11937	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	1	34	161	161	NUM
ajfa-11937	1	35	resourcing	resourcing	NOUN
ajfa-11937	1	36	the	the	DET
ajfa-11937	1	37	internal	internal	ADJ
ajfa-11937	1	38	audit	audit	NOUN
ajfa-11937	1	39	function	function	NOUN
ajfa-11937	1	40	:	:	PUNCT
ajfa-11937	1	41	how	how	SCONJ
ajfa-11937	1	42	effective	effective	ADJ
ajfa-11937	1	43	is	be	AUX
ajfa-11937	1	44	the	the	DET
ajfa-11937	1	45	audit	audit	NOUN
ajfa-11937	1	46	committee	committee	NOUN
ajfa-11937	1	47	?	?	PUNCT
ajfa-11937	2	1	ng	ng	PROPN
ajfa-11937	2	2	shir	shir	PROPN
ajfa-11937	2	3	li	li	PROPN
ajfa-11937	2	4	(	(	PUNCT
ajfa-11937	2	5	corresponding	corresponding	ADJ
ajfa-11937	2	6	author	author	NOUN
ajfa-11937	2	7	)	)	PUNCT
ajfa-11937	2	8	lecturer	lecturer	NOUN
ajfa-11937	2	9	,	,	PUNCT
ajfa-11937	2	10	department	department	NOUN
ajfa-11937	2	11	of	of	ADP
ajfa-11937	2	12	accounting	accounting	PROPN
ajfa-11937	2	13	,	,	PUNCT
ajfa-11937	2	14	sunway	sunway	PROPN
ajfa-11937	2	15	university	university	NOUN
ajfa-11937	2	16	business	business	NOUN
ajfa-11937	2	17	school	school	PROPN
ajfa-11937	2	18	47500	47500	NUM
ajfa-11937	2	19	subang	subang	PROPN
ajfa-11937	2	20	jaya	jaya	PROPN
ajfa-11937	2	21	,	,	PUNCT
ajfa-11937	2	22	selangor	selangor	PROPN
ajfa-11937	2	23	,	,	PUNCT
ajfa-11937	2	24	malaysia	malaysia	PROPN
ajfa-11937	2	25	e	e	NOUN
ajfa-11937	2	26	-	-	NOUN
ajfa-11937	2	27	mail	mail	NOUN
ajfa-11937	2	28	:	:	PUNCT
ajfa-11937	2	29	shirlin@sunway.edu.my	shirlin@sunway.edu.my	PROPN
ajfa-11937	2	30	dennis	dennis	PROPN
ajfa-11937	2	31	w	w	PROPN
ajfa-11937	2	32	taylor	taylor	PROPN
ajfa-11937	2	33	professor	professor	PROPN
ajfa-11937	2	34	,	,	PUNCT
ajfa-11937	2	35	school	school	NOUN
ajfa-11937	2	36	of	of	ADP
ajfa-11937	2	37	accounting	accounting	PROPN
ajfa-11937	2	38	,	,	PUNCT
ajfa-11937	2	39	rmit	rmit	PROPN
ajfa-11937	2	40	university	university	PROPN
ajfa-11937	2	41	3000	3000	NUM
ajfa-11937	2	42	melbourne	melbourne	PROPN
ajfa-11937	2	43	,	,	PUNCT
ajfa-11937	2	44	victoria	victoria	PROPN
ajfa-11937	2	45	,	,	PUNCT
ajfa-11937	2	46	australia	australia	PROPN
ajfa-11937	2	47	e	e	NOUN
ajfa-11937	2	48	-	-	NOUN
ajfa-11937	2	49	mail	mail	NOUN
ajfa-11937	2	50	:	:	PUNCT
ajfa-11937	2	51	dennis.taylor@rmit.edu.au	dennis.taylor@rmit.edu.au	PROPN
ajfa-11937	2	52	received	receive	VERB
ajfa-11937	2	53	:	:	PUNCT
ajfa-11937	2	54	july	july	PROPN
ajfa-11937	2	55	3	3	NUM
ajfa-11937	2	56	,	,	PUNCT
ajfa-11937	2	57	2017	2017	NUM
ajfa-11937	2	58	accepted	accept	VERB
ajfa-11937	2	59	:	:	PUNCT
ajfa-11937	2	60	oct	oct	PROPN
ajfa-11937	2	61	.	.	PROPN
ajfa-11937	2	62	30	30	NUM
ajfa-11937	2	63	,	,	PUNCT
ajfa-11937	2	64	2017	2017	NUM
ajfa-11937	2	65	published	publish	VERB
ajfa-11937	2	66	:	:	PUNCT
ajfa-11937	2	67	december	december	PROPN
ajfa-11937	2	68	1	1	NUM
ajfa-11937	2	69	,	,	PUNCT
ajfa-11937	2	70	2017	2017	NUM
ajfa-11937	2	71	doi:10.5296	doi:10.5296	NOUN
ajfa-11937	2	72	/	/	SYM
ajfa-11937	2	73	ajfa.v9i2.11937	ajfa.v9i2.11937	X
ajfa-11937	2	74	url	url	NOUN
ajfa-11937	2	75	:	:	PUNCT
ajfa-11937	2	76	https://doi.org/10.5296/ajfa.v9i2.11937	https://doi.org/10.5296/ajfa.v9i2.11937	X
ajfa-11937	2	77	abstract	abstract	NOUN
ajfa-11937	2	78	the	the	DET
ajfa-11937	2	79	aim	aim	NOUN
ajfa-11937	2	80	of	of	ADP
ajfa-11937	2	81	this	this	DET
ajfa-11937	2	82	study	study	NOUN
ajfa-11937	2	83	is	be	AUX
ajfa-11937	2	84	to	to	PART
ajfa-11937	2	85	investigate	investigate	VERB
ajfa-11937	2	86	the	the	DET
ajfa-11937	2	87	extent	extent	NOUN
ajfa-11937	2	88	to	to	PART
ajfa-11937	2	89	which	which	PRON
ajfa-11937	2	90	an	an	DET
ajfa-11937	2	91	audit	audit	NOUN
ajfa-11937	2	92	committee	committee	NOUN
ajfa-11937	2	93	(	(	PUNCT
ajfa-11937	2	94	ac	ac	PROPN
ajfa-11937	2	95	)	)	PUNCT
ajfa-11937	2	96	’s	’s	PART
ajfa-11937	2	97	own	own	ADJ
ajfa-11937	2	98	governance	governance	NOUN
ajfa-11937	2	99	characteristics	characteristic	NOUN
ajfa-11937	2	100	impact	impact	NOUN
ajfa-11937	2	101	on	on	ADP
ajfa-11937	2	102	its	its	PRON
ajfa-11937	2	103	role	role	NOUN
ajfa-11937	2	104	effectiveness	effectiveness	NOUN
ajfa-11937	2	105	in	in	ADP
ajfa-11937	2	106	achieving	achieve	VERB
ajfa-11937	2	107	enhanced	enhanced	ADJ
ajfa-11937	2	108	resourcing	resourcing	NOUN
ajfa-11937	2	109	and	and	CCONJ
ajfa-11937	2	110	by	by	ADP
ajfa-11937	2	111	extension	extension	NOUN
ajfa-11937	2	112	,	,	PUNCT
ajfa-11937	2	113	improved	improve	VERB
ajfa-11937	2	114	the	the	DET
ajfa-11937	2	115	scope	scope	NOUN
ajfa-11937	2	116	and	and	CCONJ
ajfa-11937	2	117	quality	quality	NOUN
ajfa-11937	2	118	of	of	ADP
ajfa-11937	2	119	the	the	DET
ajfa-11937	2	120	internal	internal	ADJ
ajfa-11937	2	121	audit	audit	NOUN
ajfa-11937	2	122	function	function	NOUN
ajfa-11937	2	123	(	(	PUNCT
ajfa-11937	2	124	iaf	iaf	NOUN
ajfa-11937	2	125	)	)	PUNCT
ajfa-11937	2	126	.	.	PUNCT
ajfa-11937	3	1	sample	sample	NOUN
ajfa-11937	3	2	is	be	AUX
ajfa-11937	3	3	drawn	draw	VERB
ajfa-11937	3	4	from	from	ADP
ajfa-11937	3	5	top	top	ADJ
ajfa-11937	3	6	300	300	NUM
ajfa-11937	3	7	companies	company	NOUN
ajfa-11937	3	8	listed	list	VERB
ajfa-11937	3	9	on	on	ADP
ajfa-11937	3	10	the	the	DET
ajfa-11937	3	11	australian	australian	ADJ
ajfa-11937	3	12	stock	stock	NOUN
ajfa-11937	3	13	exchange	exchange	NOUN
ajfa-11937	3	14	(	(	PUNCT
ajfa-11937	3	15	asx	asx	NOUN
ajfa-11937	3	16	)	)	PUNCT
ajfa-11937	3	17	.	.	PUNCT
ajfa-11937	4	1	this	this	DET
ajfa-11937	4	2	study	study	NOUN
ajfa-11937	4	3	combines	combine	VERB
ajfa-11937	4	4	data	datum	NOUN
ajfa-11937	4	5	from	from	ADP
ajfa-11937	4	6	a	a	DET
ajfa-11937	4	7	questionnaire	questionnaire	NOUN
ajfa-11937	4	8	administered	administer	VERB
ajfa-11937	4	9	to	to	ADP
ajfa-11937	4	10	the	the	DET
ajfa-11937	4	11	internal	internal	ADJ
ajfa-11937	4	12	audit	audit	NOUN
ajfa-11937	4	13	executive	executive	NOUN
ajfa-11937	4	14	(	(	PUNCT
ajfa-11937	4	15	iae	iae	PROPN
ajfa-11937	4	16	)	)	PUNCT
ajfa-11937	4	17	with	with	ADP
ajfa-11937	4	18	information	information	NOUN
ajfa-11937	4	19	from	from	ADP
ajfa-11937	4	20	annual	annual	ADJ
ajfa-11937	4	21	reports	report	NOUN
ajfa-11937	4	22	and	and	CCONJ
ajfa-11937	4	23	financial	financial	ADJ
ajfa-11937	4	24	databases	database	NOUN
ajfa-11937	4	25	.	.	PUNCT
ajfa-11937	5	1	hypotheses	hypothesis	NOUN
ajfa-11937	5	2	are	be	AUX
ajfa-11937	5	3	developed	develop	VERB
ajfa-11937	5	4	and	and	CCONJ
ajfa-11937	5	5	tested	test	VERB
ajfa-11937	5	6	using	use	VERB
ajfa-11937	5	7	multiple	multiple	ADJ
ajfa-11937	5	8	regression	regression	NOUN
ajfa-11937	5	9	analysis	analysis	NOUN
ajfa-11937	5	10	.	.	PUNCT
ajfa-11937	6	1	this	this	DET
ajfa-11937	6	2	analysis	analysis	NOUN
ajfa-11937	6	3	is	be	AUX
ajfa-11937	6	4	supplemented	supplement	VERB
ajfa-11937	6	5	by	by	ADP
ajfa-11937	6	6	insights	insight	NOUN
ajfa-11937	6	7	from	from	ADP
ajfa-11937	6	8	a	a	DET
ajfa-11937	6	9	comparative	comparative	ADJ
ajfa-11937	6	10	case	case	NOUN
ajfa-11937	6	11	study	study	NOUN
ajfa-11937	6	12	for	for	ADP
ajfa-11937	6	13	two	two	NUM
ajfa-11937	6	14	companies	company	NOUN
ajfa-11937	6	15	in	in	ADP
ajfa-11937	6	16	the	the	DET
ajfa-11937	6	17	sample	sample	NOUN
ajfa-11937	6	18	.	.	PUNCT
ajfa-11937	7	1	results	result	NOUN
ajfa-11937	7	2	reveal	reveal	VERB
ajfa-11937	7	3	that	that	SCONJ
ajfa-11937	7	4	ac	ac	PROPN
ajfa-11937	7	5	size	size	NOUN
ajfa-11937	7	6	is	be	AUX
ajfa-11937	7	7	significantly	significantly	ADV
ajfa-11937	7	8	positively	positively	ADV
ajfa-11937	7	9	related	relate	VERB
ajfa-11937	7	10	to	to	ADP
ajfa-11937	7	11	the	the	DET
ajfa-11937	7	12	financial	financial	ADJ
ajfa-11937	7	13	resources	resource	NOUN
ajfa-11937	7	14	(	(	PUNCT
ajfa-11937	7	15	budget	budget	NOUN
ajfa-11937	7	16	)	)	PUNCT
ajfa-11937	7	17	allocated	allocate	VERB
ajfa-11937	7	18	to	to	ADP
ajfa-11937	7	19	iaf	iaf	PROPN
ajfa-11937	7	20	,	,	PUNCT
ajfa-11937	7	21	while	while	SCONJ
ajfa-11937	7	22	both	both	PRON
ajfa-11937	7	23	ac	ac	ADJ
ajfa-11937	7	24	financial	financial	ADJ
ajfa-11937	7	25	expertise	expertise	NOUN
ajfa-11937	7	26	and	and	CCONJ
ajfa-11937	7	27	ac	ac	PROPN
ajfa-11937	7	28	size	size	NOUN
ajfa-11937	7	29	are	be	AUX
ajfa-11937	7	30	significantly	significantly	ADV
ajfa-11937	7	31	positively	positively	ADV
ajfa-11937	7	32	related	relate	VERB
ajfa-11937	7	33	to	to	ADP
ajfa-11937	7	34	iaf	iaf	PROPN
ajfa-11937	7	35	labour	labour	NOUN
ajfa-11937	7	36	hours	hour	NOUN
ajfa-11937	7	37	.	.	PUNCT
ajfa-11937	8	1	results	result	NOUN
ajfa-11937	8	2	also	also	ADV
ajfa-11937	8	3	confirm	confirm	VERB
ajfa-11937	8	4	that	that	SCONJ
ajfa-11937	8	5	iaf	iaf	PROPN
ajfa-11937	8	6	’s	’	VERB
ajfa-11937	8	7	with	with	ADP
ajfa-11937	8	8	higher	high	ADJ
ajfa-11937	8	9	resourcing	resourcing	NOUN
ajfa-11937	8	10	are	be	AUX
ajfa-11937	8	11	able	able	ADJ
ajfa-11937	8	12	to	to	PART
ajfa-11937	8	13	concentrate	concentrate	VERB
ajfa-11937	8	14	those	those	DET
ajfa-11937	8	15	resources	resource	NOUN
ajfa-11937	8	16	on	on	ADP
ajfa-11937	8	17	areas	area	NOUN
ajfa-11937	8	18	expected	expect	VERB
ajfa-11937	8	19	of	of	ADP
ajfa-11937	8	20	a	a	DET
ajfa-11937	8	21	high	high	ADJ
ajfa-11937	8	22	quality	quality	NOUN
ajfa-11937	8	23	iaf	iaf	PROPN
ajfa-11937	8	24	.	.	PUNCT
ajfa-11937	9	1	further	far	ADV
ajfa-11937	9	2	,	,	PUNCT
ajfa-11937	9	3	comparative	comparative	ADJ
ajfa-11937	9	4	case	case	NOUN
ajfa-11937	9	5	study	study	NOUN
ajfa-11937	9	6	analysis	analysis	NOUN
ajfa-11937	9	7	gives	give	VERB
ajfa-11937	9	8	insights	insight	NOUN
ajfa-11937	9	9	to	to	ADP
ajfa-11937	9	10	the	the	DET
ajfa-11937	9	11	superior	superior	ADJ
ajfa-11937	9	12	ways	way	NOUN
ajfa-11937	9	13	a	a	DET
ajfa-11937	9	14	larger	large	ADJ
ajfa-11937	9	15	size	size	NOUN
ajfa-11937	9	16	ac	ac	PROPN
ajfa-11937	9	17	can	can	AUX
ajfa-11937	9	18	be	be	AUX
ajfa-11937	9	19	effective	effective	ADJ
ajfa-11937	9	20	in	in	ADP
ajfa-11937	9	21	fulfilling	fulfil	VERB
ajfa-11937	9	22	its	its	PRON
ajfa-11937	9	23	oversight	oversight	NOUN
ajfa-11937	9	24	role	role	NOUN
ajfa-11937	9	25	,	,	PUNCT
ajfa-11937	9	26	building	build	VERB
ajfa-11937	9	27	its	its	PRON
ajfa-11937	9	28	working	work	VERB
ajfa-11937	9	29	relationships	relationship	NOUN
ajfa-11937	9	30	and	and	CCONJ
ajfa-11937	9	31	obtaining	obtain	VERB
ajfa-11937	9	32	resources	resource	NOUN
ajfa-11937	9	33	for	for	ADP
ajfa-11937	9	34	the	the	DET
ajfa-11937	9	35	iaf	iaf	PROPN
ajfa-11937	9	36	.	.	PUNCT
ajfa-11937	10	1	study	study	PROPN
ajfa-11937	10	2	asian	asian	PROPN
ajfa-11937	10	3	journal	journal	PROPN
ajfa-11937	10	4	of	of	ADP
ajfa-11937	10	5	finance	finance	PROPN
ajfa-11937	10	6	&	&	CCONJ
ajfa-11937	10	7	accounting	accounting	PROPN
ajfa-11937	10	8	issn	issn	PROPN
ajfa-11937	10	9	1946	1946	NUM
ajfa-11937	10	10	-	-	PUNCT
ajfa-11937	10	11	052x	052x	PROPN
ajfa-11937	10	12	2017	2017	NUM
ajfa-11937	10	13	,	,	PUNCT
ajfa-11937	10	14	vol	vol	NOUN
ajfa-11937	10	15	.	.	NOUN
ajfa-11937	10	16	9	9	NUM
ajfa-11937	10	17	,	,	PUNCT
ajfa-11937	10	18	no	no	NOUN
ajfa-11937	10	19	.	.	NOUN
ajfa-11937	10	20	2	2	NUM
ajfa-11937	10	21	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11937	10	22	162	162	NUM
ajfa-11937	10	23	contributes	contribute	VERB
ajfa-11937	10	24	to	to	ADP
ajfa-11937	10	25	current	current	ADJ
ajfa-11937	10	26	auditing	auditing	NOUN
ajfa-11937	10	27	-	-	PUNCT
ajfa-11937	10	28	related	relate	VERB
ajfa-11937	10	29	governance	governance	NOUN
ajfa-11937	10	30	literature	literature	NOUN
ajfa-11937	10	31	by	by	ADP
ajfa-11937	10	32	introducing	introduce	VERB
ajfa-11937	10	33	a	a	DET
ajfa-11937	10	34	comprehensive	comprehensive	ADJ
ajfa-11937	10	35	empirical	empirical	ADJ
ajfa-11937	10	36	model	model	NOUN
ajfa-11937	10	37	of	of	ADP
ajfa-11937	10	38	ac	ac	PROPN
ajfa-11937	10	39	effectiveness	effectiveness	NOUN
ajfa-11937	10	40	in	in	ADP
ajfa-11937	10	41	facilitating	facilitate	VERB
ajfa-11937	10	42	the	the	DET
ajfa-11937	10	43	scope	scope	NOUN
ajfa-11937	10	44	and	and	CCONJ
ajfa-11937	10	45	quality	quality	NOUN
ajfa-11937	10	46	of	of	ADP
ajfa-11937	10	47	the	the	DET
ajfa-11937	10	48	iaf	iaf	NOUN
ajfa-11937	10	49	’s	’s	PART
ajfa-11937	10	50	work	work	NOUN
ajfa-11937	10	51	.	.	PUNCT
ajfa-11937	11	1	also	also	ADV
ajfa-11937	11	2	,	,	PUNCT
ajfa-11937	11	3	the	the	DET
ajfa-11937	11	4	findings	finding	NOUN
ajfa-11937	11	5	have	have	VERB
ajfa-11937	11	6	implications	implication	NOUN
ajfa-11937	11	7	for	for	ADP
ajfa-11937	11	8	regulators	regulator	NOUN
ajfa-11937	11	9	and	and	CCONJ
ajfa-11937	11	10	the	the	DET
ajfa-11937	11	11	institute	institute	NOUN
ajfa-11937	11	12	of	of	ADP
ajfa-11937	11	13	internal	internal	ADJ
ajfa-11937	11	14	auditors	auditor	NOUN
ajfa-11937	11	15	(	(	PUNCT
ajfa-11937	11	16	iia	iia	NOUN
ajfa-11937	11	17	)	)	PUNCT
ajfa-11937	11	18	in	in	ADP
ajfa-11937	11	19	terms	term	NOUN
ajfa-11937	11	20	of	of	ADP
ajfa-11937	11	21	the	the	DET
ajfa-11937	11	22	composition	composition	NOUN
ajfa-11937	11	23	and	and	CCONJ
ajfa-11937	11	24	functioning	functioning	NOUN
ajfa-11937	11	25	of	of	ADP
ajfa-11937	11	26	acs	acs	PROPN
ajfa-11937	11	27	.	.	PUNCT
ajfa-11937	12	1	keywords	keyword	NOUN
ajfa-11937	12	2	:	:	PUNCT
ajfa-11937	12	3	audit	audit	NOUN
ajfa-11937	12	4	committee	committee	NOUN
ajfa-11937	12	5	,	,	PUNCT
ajfa-11937	12	6	internal	internal	ADJ
ajfa-11937	12	7	audit	audit	NOUN
ajfa-11937	12	8	function	function	NOUN
ajfa-11937	12	9	,	,	PUNCT
ajfa-11937	12	10	corporate	corporate	ADJ
ajfa-11937	12	11	governance	governance	NOUN
ajfa-11937	12	12	,	,	PUNCT
ajfa-11937	12	13	audit	audit	NOUN
ajfa-11937	12	14	committee	committee	NOUN
ajfa-11937	12	15	effectiveness	effectiveness	NOUN
ajfa-11937	12	16	,	,	PUNCT
ajfa-11937	12	17	audit	audit	NOUN
ajfa-11937	12	18	committee	committee	NOUN
ajfa-11937	12	19	characteristics	characteristics	PROPN
ajfa-11937	12	20	asian	asian	PROPN
ajfa-11937	12	21	journal	journal	PROPN
ajfa-11937	12	22	of	of	ADP
ajfa-11937	12	23	finance	finance	PROPN
ajfa-11937	12	24	&	&	CCONJ
ajfa-11937	12	25	accounting	accounting	PROPN
ajfa-11937	12	26	issn	issn	PROPN
ajfa-11937	12	27	1946	1946	NUM
ajfa-11937	12	28	-	-	PUNCT
ajfa-11937	12	29	052x	052x	PROPN
ajfa-11937	12	30	2017	2017	NUM
ajfa-11937	12	31	,	,	PUNCT
ajfa-11937	12	32	vol	vol	NOUN
ajfa-11937	12	33	.	.	NOUN
ajfa-11937	12	34	9	9	NUM
ajfa-11937	12	35	,	,	PUNCT
ajfa-11937	12	36	no	no	NOUN
ajfa-11937	12	37	.	.	NOUN
ajfa-11937	12	38	2	2	NUM
ajfa-11937	12	39	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	12	40	163	163	NUM
ajfa-11937	12	41	1	1	NUM
ajfa-11937	12	42	.	.	PUNCT
ajfa-11937	13	1	introduction	introduction	NOUN
ajfa-11937	13	2	the	the	DET
ajfa-11937	13	3	role	role	NOUN
ajfa-11937	13	4	of	of	ADP
ajfa-11937	13	5	audit	audit	NOUN
ajfa-11937	13	6	committees	committee	NOUN
ajfa-11937	13	7	(	(	PUNCT
ajfa-11937	13	8	acs	acs	PROPN
ajfa-11937	13	9	)	)	PUNCT
ajfa-11937	13	10	has	have	AUX
ajfa-11937	13	11	broadened	broaden	VERB
ajfa-11937	13	12	since	since	SCONJ
ajfa-11937	13	13	the	the	DET
ajfa-11937	13	14	corporate	corporate	ADJ
ajfa-11937	13	15	governance	governance	NOUN
ajfa-11937	13	16	reforms	reform	NOUN
ajfa-11937	13	17	of	of	ADP
ajfa-11937	13	18	the	the	DET
ajfa-11937	13	19	mid-2000s	mid-2000s	PROPN
ajfa-11937	13	20	and	and	CCONJ
ajfa-11937	13	21	the	the	DET
ajfa-11937	13	22	subsequent	subsequent	ADJ
ajfa-11937	13	23	risk	risk	NOUN
ajfa-11937	13	24	excesses	excess	NOUN
ajfa-11937	13	25	exposed	expose	VERB
ajfa-11937	13	26	by	by	ADP
ajfa-11937	13	27	the	the	DET
ajfa-11937	13	28	global	global	ADJ
ajfa-11937	13	29	financial	financial	ADJ
ajfa-11937	13	30	crisis	crisis	NOUN
ajfa-11937	13	31	.	.	PUNCT
ajfa-11937	14	1	prior	prior	ADV
ajfa-11937	14	2	to	to	ADP
ajfa-11937	14	3	the	the	DET
ajfa-11937	14	4	mid-2000s	mid-2000s	PROPN
ajfa-11937	14	5	,	,	PUNCT
ajfa-11937	14	6	the	the	DET
ajfa-11937	14	7	focus	focus	NOUN
ajfa-11937	14	8	of	of	ADP
ajfa-11937	14	9	acs	acs	PROPN
ajfa-11937	14	10	was	be	AUX
ajfa-11937	14	11	predominantly	predominantly	ADV
ajfa-11937	14	12	on	on	ADP
ajfa-11937	14	13	vetting	vet	VERB
ajfa-11937	14	14	the	the	DET
ajfa-11937	14	15	company	company	NOUN
ajfa-11937	14	16	’s	’s	PART
ajfa-11937	14	17	financial	financial	ADJ
ajfa-11937	14	18	reporting	reporting	NOUN
ajfa-11937	14	19	compliance	compliance	NOUN
ajfa-11937	14	20	and	and	CCONJ
ajfa-11937	14	21	overseeing	oversee	VERB
ajfa-11937	14	22	the	the	DET
ajfa-11937	14	23	external	external	ADJ
ajfa-11937	14	24	auditors	auditor	NOUN
ajfa-11937	14	25	.	.	PUNCT
ajfa-11937	15	1	since	since	SCONJ
ajfa-11937	15	2	then	then	ADV
ajfa-11937	15	3	,	,	PUNCT
ajfa-11937	15	4	the	the	DET
ajfa-11937	15	5	role	role	NOUN
ajfa-11937	15	6	of	of	ADP
ajfa-11937	15	7	acs	acs	PROPN
ajfa-11937	15	8	has	have	AUX
ajfa-11937	15	9	extended	extend	VERB
ajfa-11937	15	10	into	into	ADP
ajfa-11937	15	11	a	a	DET
ajfa-11937	15	12	more	more	ADV
ajfa-11937	15	13	comprehensive	comprehensive	ADJ
ajfa-11937	15	14	oversight	oversight	NOUN
ajfa-11937	15	15	of	of	ADP
ajfa-11937	15	16	internal	internal	ADJ
ajfa-11937	15	17	control	control	NOUN
ajfa-11937	15	18	and	and	CCONJ
ajfa-11937	15	19	risk	risk	NOUN
ajfa-11937	15	20	management	management	NOUN
ajfa-11937	15	21	systems	system	NOUN
ajfa-11937	15	22	.	.	PUNCT
ajfa-11937	16	1	an	an	DET
ajfa-11937	16	2	ac	ac	PROPN
ajfa-11937	16	3	is	be	AUX
ajfa-11937	16	4	now	now	ADV
ajfa-11937	16	5	expected	expect	VERB
ajfa-11937	16	6	to	to	PART
ajfa-11937	16	7	play	play	VERB
ajfa-11937	16	8	a	a	DET
ajfa-11937	16	9	key	key	ADJ
ajfa-11937	16	10	role	role	NOUN
ajfa-11937	16	11	in	in	ADP
ajfa-11937	16	12	assisting	assist	VERB
ajfa-11937	16	13	the	the	DET
ajfa-11937	16	14	board	board	NOUN
ajfa-11937	16	15	to	to	PART
ajfa-11937	16	16	fulfil	fulfil	VERB
ajfa-11937	16	17	its	its	PRON
ajfa-11937	16	18	corporate	corporate	ADJ
ajfa-11937	16	19	governance	governance	NOUN
ajfa-11937	16	20	and	and	CCONJ
ajfa-11937	16	21	oversight	oversight	NOUN
ajfa-11937	16	22	responsibilities	responsibility	NOUN
ajfa-11937	16	23	in	in	ADP
ajfa-11937	16	24	relation	relation	NOUN
ajfa-11937	16	25	to	to	PART
ajfa-11937	16	26	risk	risk	VERB
ajfa-11937	16	27	management	management	NOUN
ajfa-11937	16	28	,	,	PUNCT
ajfa-11937	16	29	control	control	NOUN
ajfa-11937	16	30	,	,	PUNCT
ajfa-11937	16	31	and	and	CCONJ
ajfa-11937	16	32	governance	governance	NOUN
ajfa-11937	16	33	processes	process	NOUN
ajfa-11937	16	34	(	(	PUNCT
ajfa-11937	16	35	aldamen	aldaman	NOUN
ajfa-11937	16	36	et	et	PROPN
ajfa-11937	16	37	al	al	PROPN
ajfa-11937	16	38	,	,	PUNCT
ajfa-11937	16	39	2012	2012	NUM
ajfa-11937	16	40	)	)	PUNCT
ajfa-11937	16	41	.	.	PUNCT
ajfa-11937	17	1	this	this	DET
ajfa-11937	17	2	direction	direction	NOUN
ajfa-11937	17	3	of	of	ADP
ajfa-11937	17	4	role	role	NOUN
ajfa-11937	17	5	expansion	expansion	NOUN
ajfa-11937	17	6	of	of	ADP
ajfa-11937	17	7	acs	acs	PROPN
ajfa-11937	17	8	brings	bring	VERB
ajfa-11937	17	9	their	their	PRON
ajfa-11937	17	10	work	work	NOUN
ajfa-11937	17	11	more	more	ADV
ajfa-11937	17	12	fully	fully	ADV
ajfa-11937	17	13	into	into	ADP
ajfa-11937	17	14	the	the	DET
ajfa-11937	17	15	field	field	NOUN
ajfa-11937	17	16	of	of	ADP
ajfa-11937	17	17	the	the	DET
ajfa-11937	17	18	internal	internal	ADJ
ajfa-11937	17	19	audit	audit	NOUN
ajfa-11937	17	20	function	function	NOUN
ajfa-11937	17	21	(	(	PUNCT
ajfa-11937	17	22	iaf	iaf	PROPN
ajfa-11937	17	23	)	)	PUNCT
ajfa-11937	17	24	.	.	PUNCT
ajfa-11937	18	1	the	the	DET
ajfa-11937	18	2	iaf	iaf	NOUN
ajfa-11937	18	3	is	be	AUX
ajfa-11937	18	4	clearly	clearly	ADV
ajfa-11937	18	5	central	central	ADJ
ajfa-11937	18	6	to	to	ADP
ajfa-11937	18	7	the	the	DET
ajfa-11937	18	8	ac	ac	PROPN
ajfa-11937	18	9	’s	’s	PART
ajfa-11937	18	10	expanded	expand	VERB
ajfa-11937	18	11	role	role	NOUN
ajfa-11937	18	12	because	because	SCONJ
ajfa-11937	18	13	,	,	PUNCT
ajfa-11937	18	14	according	accord	VERB
ajfa-11937	18	15	to	to	ADP
ajfa-11937	18	16	institute	institute	PROPN
ajfa-11937	18	17	of	of	ADP
ajfa-11937	18	18	internal	internal	ADJ
ajfa-11937	18	19	auditors	auditor	NOUN
ajfa-11937	18	20	(	(	PUNCT
ajfa-11937	18	21	2004	2004	NUM
ajfa-11937	18	22	)	)	PUNCT
ajfa-11937	18	23	,	,	PUNCT
ajfa-11937	18	24	the	the	DET
ajfa-11937	18	25	responsibility	responsibility	NOUN
ajfa-11937	18	26	of	of	ADP
ajfa-11937	18	27	internal	internal	ADJ
ajfa-11937	18	28	auditing	auditing	NOUN
ajfa-11937	18	29	is	be	AUX
ajfa-11937	18	30	to	to	PART
ajfa-11937	18	31	evaluate	evaluate	VERB
ajfa-11937	18	32	and	and	CCONJ
ajfa-11937	18	33	provide	provide	VERB
ajfa-11937	18	34	reasonable	reasonable	ADJ
ajfa-11937	18	35	assurance	assurance	NOUN
ajfa-11937	18	36	such	such	ADJ
ajfa-11937	18	37	that	that	DET
ajfa-11937	18	38	risk	risk	NOUN
ajfa-11937	18	39	management	management	NOUN
ajfa-11937	18	40	,	,	PUNCT
ajfa-11937	18	41	controls	control	NOUN
ajfa-11937	18	42	,	,	PUNCT
ajfa-11937	18	43	and	and	CCONJ
ajfa-11937	18	44	governance	governance	NOUN
ajfa-11937	18	45	systems	system	NOUN
ajfa-11937	18	46	are	be	AUX
ajfa-11937	18	47	functioning	function	VERB
ajfa-11937	18	48	as	as	ADV
ajfa-11937	18	49	intended	intend	VERB
ajfa-11937	18	50	.	.	PUNCT
ajfa-11937	19	1	while	while	SCONJ
ajfa-11937	19	2	existing	exist	VERB
ajfa-11937	19	3	corporate	corporate	ADJ
ajfa-11937	19	4	governance	governance	NOUN
ajfa-11937	19	5	regulations	regulation	NOUN
ajfa-11937	19	6	do	do	AUX
ajfa-11937	19	7	not	not	PART
ajfa-11937	19	8	address	address	VERB
ajfa-11937	19	9	the	the	DET
ajfa-11937	19	10	interaction	interaction	NOUN
ajfa-11937	19	11	between	between	ADP
ajfa-11937	19	12	the	the	DET
ajfa-11937	19	13	ac	ac	PROPN
ajfa-11937	19	14	and	and	CCONJ
ajfa-11937	19	15	the	the	DET
ajfa-11937	19	16	iaf	iaf	PROPN
ajfa-11937	19	17	,	,	PUNCT
ajfa-11937	19	18	the	the	DET
ajfa-11937	19	19	tradition	tradition	NOUN
ajfa-11937	19	20	in	in	ADP
ajfa-11937	19	21	most	most	ADJ
ajfa-11937	19	22	companies	company	NOUN
ajfa-11937	19	23	has	have	AUX
ajfa-11937	19	24	been	be	AUX
ajfa-11937	19	25	that	that	SCONJ
ajfa-11937	19	26	the	the	DET
ajfa-11937	19	27	internal	internal	ADJ
ajfa-11937	19	28	audit	audit	NOUN
ajfa-11937	19	29	executive	executive	NOUN
ajfa-11937	19	30	(	(	PUNCT
ajfa-11937	19	31	iae	iae	NOUN
ajfa-11937	19	32	)	)	PUNCT
ajfa-11937	19	33	reports	report	NOUN
ajfa-11937	19	34	to	to	ADP
ajfa-11937	19	35	either	either	CCONJ
ajfa-11937	19	36	the	the	DET
ajfa-11937	19	37	chief	chief	ADJ
ajfa-11937	19	38	financial	financial	ADJ
ajfa-11937	19	39	officer	officer	NOUN
ajfa-11937	19	40	(	(	PUNCT
ajfa-11937	19	41	cfo	cfo	PROPN
ajfa-11937	19	42	)	)	PUNCT
ajfa-11937	19	43	or	or	CCONJ
ajfa-11937	19	44	the	the	DET
ajfa-11937	19	45	chief	chief	ADJ
ajfa-11937	19	46	risk	risk	NOUN
ajfa-11937	19	47	officer	officer	NOUN
ajfa-11937	19	48	(	(	PUNCT
ajfa-11937	19	49	cro	cro	NOUN
ajfa-11937	19	50	)	)	PUNCT
ajfa-11937	19	51	(	(	PUNCT
ajfa-11937	19	52	deloitte	deloitte	PROPN
ajfa-11937	19	53	,	,	PUNCT
ajfa-11937	19	54	2013	2013	NUM
ajfa-11937	19	55	)	)	PUNCT
ajfa-11937	19	56	.	.	PUNCT
ajfa-11937	20	1	however	however	ADV
ajfa-11937	20	2	,	,	PUNCT
ajfa-11937	20	3	today	today	NOUN
ajfa-11937	20	4	the	the	DET
ajfa-11937	20	5	iae	iae	NOUN
ajfa-11937	20	6	usually	usually	ADV
ajfa-11937	20	7	reports	report	VERB
ajfa-11937	20	8	directly	directly	ADV
ajfa-11937	20	9	to	to	ADP
ajfa-11937	20	10	the	the	DET
ajfa-11937	20	11	ac	ac	PROPN
ajfa-11937	20	12	,	,	PUNCT
ajfa-11937	20	13	or	or	CCONJ
ajfa-11937	20	14	the	the	DET
ajfa-11937	20	15	ac	ac	PROPN
ajfa-11937	20	16	will	will	AUX
ajfa-11937	20	17	have	have	VERB
ajfa-11937	20	18	a	a	DET
ajfa-11937	20	19	role	role	NOUN
ajfa-11937	20	20	in	in	ADP
ajfa-11937	20	21	hiring	hiring	NOUN
ajfa-11937	20	22	,	,	PUNCT
ajfa-11937	20	23	firing	firing	NOUN
ajfa-11937	20	24	,	,	PUNCT
ajfa-11937	20	25	evaluating	evaluate	VERB
ajfa-11937	20	26	and	and	CCONJ
ajfa-11937	20	27	compensating	compensate	VERB
ajfa-11937	20	28	the	the	DET
ajfa-11937	20	29	iae	iae	NOUN
ajfa-11937	20	30	(	(	PUNCT
ajfa-11937	20	31	deloitte	deloitte	NOUN
ajfa-11937	20	32	,	,	PUNCT
ajfa-11937	20	33	2015	2015	NUM
ajfa-11937	20	34	)	)	PUNCT
ajfa-11937	20	35	.	.	PUNCT
ajfa-11937	21	1	the	the	DET
ajfa-11937	21	2	ac	ac	PROPN
ajfa-11937	21	3	’s	’s	PART
ajfa-11937	21	4	increasing	increase	VERB
ajfa-11937	21	5	role	role	NOUN
ajfa-11937	21	6	with	with	ADP
ajfa-11937	21	7	regard	regard	NOUN
ajfa-11937	21	8	to	to	ADP
ajfa-11937	21	9	internal	internal	ADJ
ajfa-11937	21	10	auditing	auditing	NOUN
ajfa-11937	21	11	is	be	AUX
ajfa-11937	21	12	being	be	AUX
ajfa-11937	21	13	undertaken	undertake	VERB
ajfa-11937	21	14	to	to	PART
ajfa-11937	21	15	help	help	VERB
ajfa-11937	21	16	ensure	ensure	VERB
ajfa-11937	21	17	the	the	DET
ajfa-11937	21	18	iae	iae	NOUN
ajfa-11937	21	19	’s	’s	PART
ajfa-11937	21	20	independence	independence	NOUN
ajfa-11937	21	21	and	and	CCONJ
ajfa-11937	21	22	adequate	adequate	ADJ
ajfa-11937	21	23	resourcing	resourcing	NOUN
ajfa-11937	21	24	of	of	ADP
ajfa-11937	21	25	the	the	DET
ajfa-11937	21	26	iaf	iaf	NOUN
ajfa-11937	21	27	(	(	PUNCT
ajfa-11937	21	28	iia	iia	PROPN
ajfa-11937	21	29	research	research	PROPN
ajfa-11937	21	30	foundation	foundation	PROPN
ajfa-11937	21	31	,	,	PUNCT
ajfa-11937	21	32	2003	2003	NUM
ajfa-11937	21	33	)	)	PUNCT
ajfa-11937	21	34	.	.	PUNCT
ajfa-11937	22	1	previous	previous	ADJ
ajfa-11937	22	2	studies	study	NOUN
ajfa-11937	22	3	in	in	ADP
ajfa-11937	22	4	australia	australia	PROPN
ajfa-11937	22	5	on	on	ADP
ajfa-11937	22	6	relationships	relationship	NOUN
ajfa-11937	22	7	between	between	ADP
ajfa-11937	22	8	the	the	DET
ajfa-11937	22	9	ac	ac	PROPN
ajfa-11937	22	10	and	and	CCONJ
ajfa-11937	22	11	the	the	DET
ajfa-11937	22	12	iaf	iaf	PROPN
ajfa-11937	22	13	(	(	PUNCT
ajfa-11937	22	14	cooper	cooper	NOUN
ajfa-11937	22	15	,	,	PUNCT
ajfa-11937	22	16	1993	1993	NUM
ajfa-11937	22	17	;	;	PUNCT
ajfa-11937	22	18	goodwin	goodwin	PROPN
ajfa-11937	22	19	,	,	PUNCT
ajfa-11937	22	20	2003	2003	NUM
ajfa-11937	22	21	;	;	PUNCT
ajfa-11937	22	22	goodwin	goodwin	PROPN
ajfa-11937	22	23	&	&	CCONJ
ajfa-11937	22	24	kent	kent	PROPN
ajfa-11937	22	25	,	,	PUNCT
ajfa-11937	22	26	2006	2006	NUM
ajfa-11937	22	27	;	;	PUNCT
ajfa-11937	22	28	singh	singh	PROPN
ajfa-11937	22	29	&	&	CCONJ
ajfa-11937	22	30	newby	newby	PROPN
ajfa-11937	22	31	,	,	PUNCT
ajfa-11937	22	32	2010	2010	NUM
ajfa-11937	22	33	)	)	PUNCT
ajfa-11937	22	34	have	have	AUX
ajfa-11937	22	35	been	be	AUX
ajfa-11937	22	36	conducted	conduct	VERB
ajfa-11937	22	37	on	on	ADP
ajfa-11937	22	38	data	datum	NOUN
ajfa-11937	22	39	from	from	ADP
ajfa-11937	22	40	the	the	DET
ajfa-11937	22	41	years	year	NOUN
ajfa-11937	22	42	before	before	ADP
ajfa-11937	22	43	the	the	DET
ajfa-11937	22	44	refinement	refinement	NOUN
ajfa-11937	22	45	of	of	ADP
ajfa-11937	22	46	corporate	corporate	ADJ
ajfa-11937	22	47	governance	governance	NOUN
ajfa-11937	22	48	guidelines	guideline	NOUN
ajfa-11937	22	49	,	,	PUNCT
ajfa-11937	22	50	especially	especially	ADV
ajfa-11937	22	51	before	before	SCONJ
ajfa-11937	22	52	the	the	DET
ajfa-11937	22	53	implementation	implementation	NOUN
ajfa-11937	22	54	of	of	ADP
ajfa-11937	22	55	the	the	DET
ajfa-11937	22	56	australian	australian	ADJ
ajfa-11937	22	57	stock	stock	NOUN
ajfa-11937	22	58	exchange	exchange	NOUN
ajfa-11937	22	59	corporate	corporate	ADJ
ajfa-11937	22	60	governance	governance	NOUN
ajfa-11937	22	61	council	council	NOUN
ajfa-11937	22	62	(	(	PUNCT
ajfa-11937	22	63	asx	asx	PROPN
ajfa-11937	22	64	cgc	cgc	PROPN
ajfa-11937	22	65	)	)	PUNCT
ajfa-11937	22	66	revised	revise	VERB
ajfa-11937	22	67	2007	2007	NUM
ajfa-11937	22	68	edition	edition	NOUN
ajfa-11937	22	69	.	.	PUNCT
ajfa-11937	23	1	thus	thus	ADV
ajfa-11937	23	2	,	,	PUNCT
ajfa-11937	23	3	this	this	DET
ajfa-11937	23	4	study	study	NOUN
ajfa-11937	23	5	seeks	seek	VERB
ajfa-11937	23	6	to	to	PART
ajfa-11937	23	7	update	update	VERB
ajfa-11937	23	8	the	the	DET
ajfa-11937	23	9	evidence	evidence	NOUN
ajfa-11937	23	10	in	in	ADP
ajfa-11937	23	11	the	the	DET
ajfa-11937	23	12	research	research	NOUN
ajfa-11937	23	13	literature	literature	NOUN
ajfa-11937	23	14	on	on	ADP
ajfa-11937	23	15	the	the	DET
ajfa-11937	23	16	effectiveness	effectiveness	NOUN
ajfa-11937	23	17	of	of	ADP
ajfa-11937	23	18	acs	acs	PROPN
ajfa-11937	23	19	in	in	ADP
ajfa-11937	23	20	fulfilling	fulfil	VERB
ajfa-11937	23	21	their	their	PRON
ajfa-11937	23	22	expanded	expand	VERB
ajfa-11937	23	23	role	role	NOUN
ajfa-11937	23	24	in	in	ADP
ajfa-11937	23	25	the	the	DET
ajfa-11937	23	26	area	area	NOUN
ajfa-11937	23	27	of	of	ADP
ajfa-11937	23	28	the	the	DET
ajfa-11937	23	29	iaf	iaf	PROPN
ajfa-11937	23	30	.	.	PUNCT
ajfa-11937	24	1	moreover	moreover	ADV
ajfa-11937	24	2	,	,	PUNCT
ajfa-11937	24	3	previous	previous	ADJ
ajfa-11937	24	4	studies	study	NOUN
ajfa-11937	24	5	on	on	ADP
ajfa-11937	24	6	the	the	DET
ajfa-11937	24	7	interface	interface	NOUN
ajfa-11937	24	8	between	between	ADP
ajfa-11937	24	9	the	the	DET
ajfa-11937	24	10	ac	ac	PROPN
ajfa-11937	24	11	and	and	CCONJ
ajfa-11937	24	12	the	the	DET
ajfa-11937	24	13	iaf	iaf	NOUN
ajfa-11937	24	14	have	have	AUX
ajfa-11937	24	15	mainly	mainly	ADV
ajfa-11937	24	16	been	be	AUX
ajfa-11937	24	17	from	from	ADP
ajfa-11937	24	18	the	the	DET
ajfa-11937	24	19	perspective	perspective	NOUN
ajfa-11937	24	20	of	of	ADP
ajfa-11937	24	21	the	the	DET
ajfa-11937	24	22	iaf	iaf	PROPN
ajfa-11937	24	23	.	.	PUNCT
ajfa-11937	25	1	for	for	ADP
ajfa-11937	25	2	example	example	NOUN
ajfa-11937	25	3	,	,	PUNCT
ajfa-11937	25	4	gwilliam	gwilliam	NOUN
ajfa-11937	25	5	and	and	CCONJ
ajfa-11937	25	6	kilcommins	kilcommin	NOUN
ajfa-11937	25	7	(	(	PUNCT
ajfa-11937	25	8	1998	1998	NUM
ajfa-11937	25	9	)	)	PUNCT
ajfa-11937	25	10	investigate	investigate	VERB
ajfa-11937	25	11	how	how	SCONJ
ajfa-11937	25	12	the	the	DET
ajfa-11937	25	13	independence	independence	NOUN
ajfa-11937	25	14	of	of	ADP
ajfa-11937	25	15	the	the	DET
ajfa-11937	25	16	iaf	iaf	NOUN
ajfa-11937	25	17	is	be	AUX
ajfa-11937	25	18	enhanced	enhance	VERB
ajfa-11937	25	19	by	by	ADP
ajfa-11937	25	20	support	support	NOUN
ajfa-11937	25	21	from	from	ADP
ajfa-11937	25	22	the	the	DET
ajfa-11937	25	23	ac	ac	PROPN
ajfa-11937	25	24	,	,	PUNCT
ajfa-11937	25	25	scarbrough	scarbrough	PROPN
ajfa-11937	25	26	et	et	PROPN
ajfa-11937	25	27	al	al	PROPN
ajfa-11937	25	28	(	(	PUNCT
ajfa-11937	25	29	1998	1998	NUM
ajfa-11937	25	30	)	)	PUNCT
ajfa-11937	25	31	address	address	VERB
ajfa-11937	25	32	the	the	DET
ajfa-11937	25	33	issue	issue	NOUN
ajfa-11937	25	34	of	of	ADP
ajfa-11937	25	35	iae	iae	NOUN
ajfa-11937	25	36	having	have	VERB
ajfa-11937	25	37	good	good	ADJ
ajfa-11937	25	38	communications	communication	NOUN
ajfa-11937	25	39	with	with	ADP
ajfa-11937	25	40	the	the	DET
ajfa-11937	25	41	ac	ac	PROPN
ajfa-11937	25	42	,	,	PUNCT
ajfa-11937	25	43	and	and	CCONJ
ajfa-11937	25	44	goodwin	goodwin	PROPN
ajfa-11937	25	45	(	(	PUNCT
ajfa-11937	25	46	2003	2003	NUM
ajfa-11937	25	47	)	)	PUNCT
ajfa-11937	25	48	investigates	investigate	VERB
ajfa-11937	25	49	how	how	SCONJ
ajfa-11937	25	50	the	the	DET
ajfa-11937	25	51	iaf	iaf	NOUN
ajfa-11937	25	52	facilitates	facilitate	VERB
ajfa-11937	25	53	the	the	DET
ajfa-11937	25	54	responsibilities	responsibility	NOUN
ajfa-11937	25	55	of	of	ADP
ajfa-11937	25	56	the	the	DET
ajfa-11937	25	57	ac	ac	PROPN
ajfa-11937	25	58	.	.	PUNCT
ajfa-11937	26	1	therefore	therefore	ADV
ajfa-11937	26	2	,	,	PUNCT
ajfa-11937	26	3	there	there	PRON
ajfa-11937	26	4	is	be	VERB
ajfa-11937	26	5	a	a	DET
ajfa-11937	26	6	dearth	dearth	NOUN
ajfa-11937	26	7	of	of	ADP
ajfa-11937	26	8	research	research	NOUN
ajfa-11937	26	9	that	that	PRON
ajfa-11937	26	10	has	have	AUX
ajfa-11937	26	11	examined	examine	VERB
ajfa-11937	26	12	the	the	DET
ajfa-11937	26	13	relationship	relationship	NOUN
ajfa-11937	26	14	between	between	ADP
ajfa-11937	26	15	the	the	DET
ajfa-11937	26	16	iaf	iaf	NOUN
ajfa-11937	26	17	and	and	CCONJ
ajfa-11937	26	18	the	the	DET
ajfa-11937	26	19	ac	ac	PROPN
ajfa-11937	26	20	from	from	ADP
ajfa-11937	26	21	the	the	DET
ajfa-11937	26	22	viewpoint	viewpoint	NOUN
ajfa-11937	26	23	of	of	ADP
ajfa-11937	26	24	the	the	DET
ajfa-11937	26	25	ac	ac	PROPN
ajfa-11937	26	26	.	.	PUNCT
ajfa-11937	27	1	complexity	complexity	NOUN
ajfa-11937	27	2	in	in	ADP
ajfa-11937	27	3	the	the	DET
ajfa-11937	27	4	relationship	relationship	NOUN
ajfa-11937	27	5	between	between	ADP
ajfa-11937	27	6	the	the	DET
ajfa-11937	27	7	ac	ac	PROPN
ajfa-11937	27	8	and	and	CCONJ
ajfa-11937	27	9	the	the	DET
ajfa-11937	27	10	iaf	iaf	NOUN
ajfa-11937	27	11	stems	stem	VERB
ajfa-11937	27	12	from	from	ADP
ajfa-11937	27	13	the	the	DET
ajfa-11937	27	14	multiple	multiple	ADJ
ajfa-11937	27	15	demands	demand	NOUN
ajfa-11937	27	16	on	on	ADP
ajfa-11937	27	17	their	their	PRON
ajfa-11937	27	18	roles	role	NOUN
ajfa-11937	27	19	.	.	PUNCT
ajfa-11937	28	1	both	both	CCONJ
ajfa-11937	28	2	the	the	DET
ajfa-11937	28	3	ac	ac	PROPN
ajfa-11937	28	4	and	and	CCONJ
ajfa-11937	28	5	the	the	DET
ajfa-11937	28	6	iaf	iaf	NOUN
ajfa-11937	28	7	are	be	AUX
ajfa-11937	28	8	expected	expect	VERB
ajfa-11937	28	9	to	to	PART
ajfa-11937	28	10	perform	perform	VERB
ajfa-11937	28	11	a	a	DET
ajfa-11937	28	12	monitoring	monitoring	NOUN
ajfa-11937	28	13	role	role	NOUN
ajfa-11937	28	14	and	and	CCONJ
ajfa-11937	28	15	also	also	ADV
ajfa-11937	28	16	an	an	DET
ajfa-11937	28	17	advisory	advisory	ADJ
ajfa-11937	28	18	role	role	NOUN
ajfa-11937	28	19	.	.	PUNCT
ajfa-11937	29	1	the	the	DET
ajfa-11937	29	2	ac	ac	PROPN
ajfa-11937	29	3	monitors	monitor	VERB
ajfa-11937	29	4	the	the	DET
ajfa-11937	29	5	iaf	iaf	NOUN
ajfa-11937	29	6	(	(	PUNCT
ajfa-11937	29	7	and	and	CCONJ
ajfa-11937	29	8	other	other	ADJ
ajfa-11937	29	9	functions	function	NOUN
ajfa-11937	29	10	)	)	PUNCT
ajfa-11937	29	11	and	and	CCONJ
ajfa-11937	29	12	advises	advise	VERB
ajfa-11937	29	13	the	the	DET
ajfa-11937	29	14	board	board	NOUN
ajfa-11937	29	15	,	,	PUNCT
ajfa-11937	29	16	whereas	whereas	SCONJ
ajfa-11937	29	17	the	the	DET
ajfa-11937	29	18	iaf	iaf	NOUN
ajfa-11937	29	19	monitors	monitor	VERB
ajfa-11937	29	20	the	the	DET
ajfa-11937	29	21	company	company	NOUN
ajfa-11937	29	22	’s	’s	PART
ajfa-11937	29	23	systems	system	NOUN
ajfa-11937	29	24	and	and	CCONJ
ajfa-11937	29	25	processes	process	NOUN
ajfa-11937	29	26	and	and	CCONJ
ajfa-11937	29	27	advises	advise	VERB
ajfa-11937	29	28	management	management	NOUN
ajfa-11937	29	29	and	and	CCONJ
ajfa-11937	29	30	the	the	DET
ajfa-11937	29	31	ac	ac	PROPN
ajfa-11937	29	32	.	.	PUNCT
ajfa-11937	30	1	overlaying	overlay	VERB
ajfa-11937	30	2	these	these	DET
ajfa-11937	30	3	roles	role	NOUN
ajfa-11937	30	4	in	in	ADP
ajfa-11937	30	5	the	the	DET
ajfa-11937	30	6	corporate	corporate	ADJ
ajfa-11937	30	7	governance	governance	NOUN
ajfa-11937	30	8	fabric	fabric	NOUN
ajfa-11937	30	9	are	be	AUX
ajfa-11937	30	10	the	the	DET
ajfa-11937	30	11	key	key	ADJ
ajfa-11937	30	12	issue	issue	NOUN
ajfa-11937	30	13	of	of	ADP
ajfa-11937	30	14	independence	independence	NOUN
ajfa-11937	30	15	.	.	PUNCT
ajfa-11937	31	1	in	in	ADP
ajfa-11937	31	2	corporate	corporate	ADJ
ajfa-11937	31	3	governance	governance	NOUN
ajfa-11937	31	4	,	,	PUNCT
ajfa-11937	31	5	independence	independence	NOUN
ajfa-11937	31	6	is	be	AUX
ajfa-11937	31	7	important	important	ADJ
ajfa-11937	31	8	in	in	ADP
ajfa-11937	31	9	three	three	NUM
ajfa-11937	31	10	fundamental	fundamental	ADJ
ajfa-11937	31	11	contexts	contexts	NOUN
ajfa-11937	31	12	.	.	PUNCT
ajfa-11937	32	1	these	these	PRON
ajfa-11937	32	2	are	be	AUX
ajfa-11937	32	3	that	that	SCONJ
ajfa-11937	32	4	external	external	ADJ
ajfa-11937	32	5	auditors	auditor	NOUN
ajfa-11937	32	6	are	be	AUX
ajfa-11937	32	7	independent	independent	ADJ
ajfa-11937	32	8	of	of	ADP
ajfa-11937	32	9	their	their	PRON
ajfa-11937	32	10	clients	client	NOUN
ajfa-11937	32	11	;	;	PUNCT
ajfa-11937	32	12	that	that	SCONJ
ajfa-11937	32	13	internal	internal	ADJ
ajfa-11937	32	14	auditors	auditor	NOUN
ajfa-11937	32	15	are	be	AUX
ajfa-11937	32	16	independent	independent	ADJ
ajfa-11937	32	17	of	of	ADP
ajfa-11937	32	18	the	the	DET
ajfa-11937	32	19	colleagues	colleague	NOUN
ajfa-11937	32	20	they	they	PRON
ajfa-11937	32	21	are	be	AUX
ajfa-11937	32	22	auditing	audit	VERB
ajfa-11937	32	23	;	;	PUNCT
ajfa-11937	32	24	and	and	CCONJ
ajfa-11937	32	25	that	that	SCONJ
ajfa-11937	32	26	non	non	ADJ
ajfa-11937	32	27	-	-	ADJ
ajfa-11937	32	28	executive	executive	ADJ
ajfa-11937	32	29	directors	director	NOUN
ajfa-11937	32	30	have	have	VERB
ajfa-11937	32	31	a	a	DET
ajfa-11937	32	32	degree	degree	NOUN
ajfa-11937	32	33	of	of	ADP
ajfa-11937	32	34	independence	independence	NOUN
ajfa-11937	32	35	from	from	ADP
ajfa-11937	32	36	their	their	PRON
ajfa-11937	32	37	executive	executive	ADJ
ajfa-11937	32	38	colleagues	colleague	NOUN
ajfa-11937	32	39	on	on	ADP
ajfa-11937	32	40	a	a	DET
ajfa-11937	32	41	board	board	NOUN
ajfa-11937	32	42	.	.	PUNCT
ajfa-11937	33	1	the	the	DET
ajfa-11937	33	2	independence	independence	NOUN
ajfa-11937	33	3	of	of	ADP
ajfa-11937	33	4	the	the	DET
ajfa-11937	33	5	ac	ac	PROPN
ajfa-11937	33	6	and	and	CCONJ
ajfa-11937	33	7	asian	asian	ADJ
ajfa-11937	33	8	journal	journal	NOUN
ajfa-11937	33	9	of	of	ADP
ajfa-11937	33	10	finance	finance	PROPN
ajfa-11937	33	11	&	&	CCONJ
ajfa-11937	33	12	accounting	accounting	PROPN
ajfa-11937	33	13	issn	issn	PROPN
ajfa-11937	33	14	1946	1946	NUM
ajfa-11937	33	15	-	-	PUNCT
ajfa-11937	33	16	052x	052x	PROPN
ajfa-11937	33	17	2017	2017	NUM
ajfa-11937	33	18	,	,	PUNCT
ajfa-11937	33	19	vol	vol	NOUN
ajfa-11937	33	20	.	.	NOUN
ajfa-11937	33	21	9	9	NUM
ajfa-11937	33	22	,	,	PUNCT
ajfa-11937	33	23	no	no	NOUN
ajfa-11937	33	24	.	.	NOUN
ajfa-11937	33	25	2	2	NUM
ajfa-11937	33	26	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11937	33	27	164	164	NUM
ajfa-11937	33	28	the	the	DET
ajfa-11937	33	29	iaf	iaf	NOUN
ajfa-11937	33	30	respectively	respectively	ADV
ajfa-11937	33	31	can	can	AUX
ajfa-11937	33	32	be	be	AUX
ajfa-11937	33	33	conflicted	conflict	VERB
ajfa-11937	33	34	by	by	ADP
ajfa-11937	33	35	their	their	PRON
ajfa-11937	33	36	need	need	NOUN
ajfa-11937	33	37	to	to	PART
ajfa-11937	33	38	simultaneously	simultaneously	ADV
ajfa-11937	33	39	play	play	VERB
ajfa-11937	33	40	a	a	DET
ajfa-11937	33	41	monitoring	monitoring	NOUN
ajfa-11937	33	42	and	and	CCONJ
ajfa-11937	33	43	advisory	advisory	ADJ
ajfa-11937	33	44	role	role	NOUN
ajfa-11937	33	45	.	.	PUNCT
ajfa-11937	34	1	strong	strong	ADJ
ajfa-11937	34	2	resourcing	resourcing	NOUN
ajfa-11937	34	3	of	of	ADP
ajfa-11937	34	4	the	the	DET
ajfa-11937	34	5	iaf	iaf	NOUN
ajfa-11937	34	6	,	,	PUNCT
ajfa-11937	34	7	both	both	CCONJ
ajfa-11937	34	8	in	in	ADP
ajfa-11937	34	9	the	the	DET
ajfa-11937	34	10	iaf	iaf	NOUN
ajfa-11937	34	11	’s	’s	PART
ajfa-11937	34	12	budget	budget	NOUN
ajfa-11937	34	13	allocation	allocation	NOUN
ajfa-11937	34	14	and	and	CCONJ
ajfa-11937	34	15	labour	labour	ADJ
ajfa-11937	34	16	hours	hour	NOUN
ajfa-11937	34	17	would	would	AUX
ajfa-11937	34	18	be	be	AUX
ajfa-11937	34	19	a	a	DET
ajfa-11937	34	20	prerequisite	prerequisite	NOUN
ajfa-11937	34	21	for	for	ADP
ajfa-11937	34	22	enhancing	enhance	VERB
ajfa-11937	34	23	the	the	DET
ajfa-11937	34	24	scope	scope	NOUN
ajfa-11937	34	25	and	and	CCONJ
ajfa-11937	34	26	quality	quality	NOUN
ajfa-11937	34	27	of	of	ADP
ajfa-11937	34	28	the	the	DET
ajfa-11937	34	29	iaf	iaf	NOUN
ajfa-11937	34	30	’s	’s	PART
ajfa-11937	34	31	monitoring	monitoring	NOUN
ajfa-11937	34	32	and	and	CCONJ
ajfa-11937	34	33	advisory	advisory	ADJ
ajfa-11937	34	34	activities	activity	NOUN
ajfa-11937	34	35	.	.	PUNCT
ajfa-11937	35	1	the	the	DET
ajfa-11937	35	2	extent	extent	NOUN
ajfa-11937	35	3	of	of	ADP
ajfa-11937	35	4	influence	influence	NOUN
ajfa-11937	35	5	of	of	ADP
ajfa-11937	35	6	the	the	DET
ajfa-11937	35	7	ac	ac	PROPN
ajfa-11937	35	8	over	over	ADP
ajfa-11937	35	9	management	management	NOUN
ajfa-11937	35	10	in	in	ADP
ajfa-11937	35	11	the	the	DET
ajfa-11937	35	12	resourcing	resourcing	NOUN
ajfa-11937	35	13	of	of	ADP
ajfa-11937	35	14	the	the	DET
ajfa-11937	35	15	iaf	iaf	NOUN
ajfa-11937	35	16	would	would	AUX
ajfa-11937	35	17	also	also	ADV
ajfa-11937	35	18	be	be	AUX
ajfa-11937	35	19	a	a	DET
ajfa-11937	35	20	factor	factor	NOUN
ajfa-11937	35	21	in	in	ADP
ajfa-11937	35	22	maintenance	maintenance	NOUN
ajfa-11937	35	23	the	the	DET
ajfa-11937	35	24	iaf	iaf	NOUN
ajfa-11937	35	25	’s	’s	PART
ajfa-11937	35	26	independence	independence	NOUN
ajfa-11937	35	27	from	from	ADP
ajfa-11937	35	28	management	management	NOUN
ajfa-11937	35	29	.	.	PUNCT
ajfa-11937	36	1	this	this	DET
ajfa-11937	36	2	ac	ac	PROPN
ajfa-11937	36	3	role	role	NOUN
ajfa-11937	36	4	of	of	ADP
ajfa-11937	36	5	overseeing	oversee	VERB
ajfa-11937	36	6	the	the	DET
ajfa-11937	36	7	resourcing	resourcing	NOUN
ajfa-11937	36	8	of	of	ADP
ajfa-11937	36	9	the	the	DET
ajfa-11937	36	10	iaf	iaf	NOUN
ajfa-11937	36	11	could	could	AUX
ajfa-11937	36	12	be	be	AUX
ajfa-11937	36	13	carried	carry	VERB
ajfa-11937	36	14	out	out	ADP
ajfa-11937	36	15	through	through	ADP
ajfa-11937	36	16	the	the	DET
ajfa-11937	36	17	ac	ac	PROPN
ajfa-11937	36	18	exercising	exercise	VERB
ajfa-11937	36	19	either	either	CCONJ
ajfa-11937	36	20	greater	great	ADJ
ajfa-11937	36	21	advocacy	advocacy	NOUN
ajfa-11937	36	22	or	or	CCONJ
ajfa-11937	36	23	greater	great	ADJ
ajfa-11937	36	24	authority	authority	NOUN
ajfa-11937	36	25	in	in	ADP
ajfa-11937	36	26	obtaining	obtain	VERB
ajfa-11937	36	27	improved	improved	ADJ
ajfa-11937	36	28	company	company	NOUN
ajfa-11937	36	29	budget	budget	NOUN
ajfa-11937	36	30	allocation	allocation	NOUN
ajfa-11937	36	31	for	for	ADP
ajfa-11937	36	32	the	the	DET
ajfa-11937	36	33	iaf	iaf	NOUN
ajfa-11937	36	34	and	and	CCONJ
ajfa-11937	36	35	higher	high	ADJ
ajfa-11937	36	36	labour	labour	NOUN
ajfa-11937	36	37	hours	hour	NOUN
ajfa-11937	36	38	devoted	devote	VERB
ajfa-11937	36	39	to	to	ADP
ajfa-11937	36	40	the	the	DET
ajfa-11937	36	41	iaf	iaf	NOUN
ajfa-11937	36	42	.	.	PUNCT
ajfa-11937	37	1	in	in	ADP
ajfa-11937	37	2	this	this	DET
ajfa-11937	37	3	study	study	NOUN
ajfa-11937	37	4	,	,	PUNCT
ajfa-11937	37	5	the	the	DET
ajfa-11937	37	6	focus	focus	NOUN
ajfa-11937	37	7	is	be	AUX
ajfa-11937	37	8	on	on	ADP
ajfa-11937	37	9	the	the	DET
ajfa-11937	37	10	ac	ac	PROPN
ajfa-11937	37	11	’s	’s	PART
ajfa-11937	37	12	effectiveness	effectiveness	NOUN
ajfa-11937	37	13	in	in	ADP
ajfa-11937	37	14	fulfilling	fulfil	VERB
ajfa-11937	37	15	its	its	PRON
ajfa-11937	37	16	critical	critical	ADJ
ajfa-11937	37	17	modern	modern	ADJ
ajfa-11937	37	18	-	-	PUNCT
ajfa-11937	37	19	day	day	NOUN
ajfa-11937	37	20	role	role	NOUN
ajfa-11937	37	21	of	of	ADP
ajfa-11937	37	22	overseeing	oversee	VERB
ajfa-11937	37	23	and	and	CCONJ
ajfa-11937	37	24	supporting	support	VERB
ajfa-11937	37	25	the	the	DET
ajfa-11937	37	26	resourcing	resourcing	NOUN
ajfa-11937	37	27	of	of	ADP
ajfa-11937	37	28	the	the	DET
ajfa-11937	37	29	iaf	iaf	PROPN
ajfa-11937	37	30	.	.	PUNCT
ajfa-11937	38	1	the	the	DET
ajfa-11937	38	2	concept	concept	NOUN
ajfa-11937	38	3	of	of	ADP
ajfa-11937	38	4	ac	ac	PROPN
ajfa-11937	38	5	effectiveness	effectiveness	NOUN
ajfa-11937	38	6	has	have	AUX
ajfa-11937	38	7	been	be	AUX
ajfa-11937	38	8	benchmarked	benchmarke	VERB
ajfa-11937	38	9	in	in	ADP
ajfa-11937	38	10	prior	prior	ADJ
ajfa-11937	38	11	corporate	corporate	ADJ
ajfa-11937	38	12	governance	governance	NOUN
ajfa-11937	38	13	studies	study	NOUN
ajfa-11937	38	14	against	against	ADP
ajfa-11937	38	15	the	the	DET
ajfa-11937	38	16	ac	ac	PROPN
ajfa-11937	38	17	’s	’s	PART
ajfa-11937	38	18	own	own	ADJ
ajfa-11937	38	19	structure	structure	NOUN
ajfa-11937	38	20	and	and	CCONJ
ajfa-11937	38	21	members	member	NOUN
ajfa-11937	38	22	’	'	PUNCT
ajfa-11937	38	23	governance	governance	NOUN
ajfa-11937	38	24	characteristics	characteristic	NOUN
ajfa-11937	38	25	.	.	PUNCT
ajfa-11937	39	1	these	these	DET
ajfa-11937	39	2	good	good	ADJ
ajfa-11937	39	3	governance	governance	NOUN
ajfa-11937	39	4	characteristics	characteristic	NOUN
ajfa-11937	39	5	of	of	ADP
ajfa-11937	39	6	the	the	DET
ajfa-11937	39	7	ac	ac	PROPN
ajfa-11937	39	8	and	and	CCONJ
ajfa-11937	39	9	its	its	PRON
ajfa-11937	39	10	members	member	NOUN
ajfa-11937	39	11	include	include	VERB
ajfa-11937	39	12	independence	independence	NOUN
ajfa-11937	39	13	,	,	PUNCT
ajfa-11937	39	14	financial	financial	ADJ
ajfa-11937	39	15	and	and	CCONJ
ajfa-11937	39	16	industry	industry	NOUN
ajfa-11937	39	17	expertise	expertise	NOUN
ajfa-11937	39	18	,	,	PUNCT
ajfa-11937	39	19	frequency	frequency	NOUN
ajfa-11937	39	20	of	of	ADP
ajfa-11937	39	21	meetings	meeting	NOUN
ajfa-11937	39	22	,	,	PUNCT
ajfa-11937	39	23	size	size	NOUN
ajfa-11937	39	24	of	of	ADP
ajfa-11937	39	25	the	the	DET
ajfa-11937	39	26	committee	committee	NOUN
ajfa-11937	39	27	,	,	PUNCT
ajfa-11937	39	28	and	and	CCONJ
ajfa-11937	39	29	the	the	DET
ajfa-11937	39	30	existence	existence	NOUN
ajfa-11937	39	31	of	of	ADP
ajfa-11937	39	32	an	an	DET
ajfa-11937	39	33	ac	ac	PROPN
ajfa-11937	39	34	charter	charter	NOUN
ajfa-11937	39	35	(	(	PUNCT
ajfa-11937	39	36	kalbers	kalber	NOUN
ajfa-11937	39	37	&	&	CCONJ
ajfa-11937	39	38	fogarty	fogarty	PROPN
ajfa-11937	39	39	,	,	PUNCT
ajfa-11937	39	40	1993	1993	NUM
ajfa-11937	39	41	;	;	PUNCT
ajfa-11937	39	42	goodwin	goodwin	PROPN
ajfa-11937	39	43	&	&	CCONJ
ajfa-11937	39	44	yeo	yeo	PROPN
ajfa-11937	39	45	,	,	PUNCT
ajfa-11937	39	46	2001	2001	NUM
ajfa-11937	39	47	;	;	PUNCT
ajfa-11937	39	48	dezoort	dezoort	PROPN
ajfa-11937	39	49	et	et	PROPN
ajfa-11937	39	50	al	al	PROPN
ajfa-11937	39	51	,	,	PUNCT
ajfa-11937	39	52	2002	2002	NUM
ajfa-11937	39	53	;	;	PUNCT
ajfa-11937	39	54	carcello	carcello	PROPN
ajfa-11937	39	55	et	et	PROPN
ajfa-11937	39	56	al	al	PROPN
ajfa-11937	39	57	,	,	PUNCT
ajfa-11937	39	58	2002	2002	NUM
ajfa-11937	39	59	;	;	PUNCT
ajfa-11937	39	60	abbott	abbott	PROPN
ajfa-11937	39	61	et	et	PROPN
ajfa-11937	39	62	al	al	PROPN
ajfa-11937	39	63	,	,	PUNCT
ajfa-11937	39	64	2003	2003	NUM
ajfa-11937	39	65	;	;	PUNCT
ajfa-11937	39	66	carcello	carcello	PROPN
ajfa-11937	39	67	et	et	PROPN
ajfa-11937	39	68	al	al	PROPN
ajfa-11937	39	69	,	,	PUNCT
ajfa-11937	39	70	2005	2005	NUM
ajfa-11937	39	71	;	;	PUNCT
ajfa-11937	39	72	lary	lary	PROPN
ajfa-11937	39	73	&	&	CCONJ
ajfa-11937	39	74	taylor	taylor	PROPN
ajfa-11937	39	75	,	,	PUNCT
ajfa-11937	39	76	2012	2012	NUM
ajfa-11937	39	77	)	)	PUNCT
ajfa-11937	39	78	.	.	PUNCT
ajfa-11937	40	1	the	the	DET
ajfa-11937	40	2	inference	inference	NOUN
ajfa-11937	40	3	is	be	AUX
ajfa-11937	40	4	that	that	SCONJ
ajfa-11937	40	5	the	the	DET
ajfa-11937	40	6	effectiveness	effectiveness	NOUN
ajfa-11937	40	7	of	of	ADP
ajfa-11937	40	8	an	an	DET
ajfa-11937	40	9	ac	ac	NOUN
ajfa-11937	40	10	in	in	ADP
ajfa-11937	40	11	fulfilling	fulfil	VERB
ajfa-11937	40	12	its	its	PRON
ajfa-11937	40	13	combined	combined	ADJ
ajfa-11937	40	14	monitoring	monitoring	NOUN
ajfa-11937	40	15	,	,	PUNCT
ajfa-11937	40	16	advisory	advisory	ADJ
ajfa-11937	40	17	and	and	CCONJ
ajfa-11937	40	18	independence	independence	NOUN
ajfa-11937	40	19	roles	role	NOUN
ajfa-11937	40	20	will	will	AUX
ajfa-11937	40	21	be	be	AUX
ajfa-11937	40	22	reflected	reflect	VERB
ajfa-11937	40	23	in	in	ADP
ajfa-11937	40	24	the	the	DET
ajfa-11937	40	25	strength	strength	NOUN
ajfa-11937	40	26	of	of	ADP
ajfa-11937	40	27	its	its	PRON
ajfa-11937	40	28	own	own	ADJ
ajfa-11937	40	29	good	good	ADJ
ajfa-11937	40	30	governance	governance	NOUN
ajfa-11937	40	31	characteristics	characteristic	NOUN
ajfa-11937	40	32	.	.	PUNCT
ajfa-11937	41	1	as	as	SCONJ
ajfa-11937	41	2	argued	argue	VERB
ajfa-11937	41	3	by	by	ADP
ajfa-11937	41	4	dezoort	dezoort	NOUN
ajfa-11937	41	5	and	and	CCONJ
ajfa-11937	41	6	salterio	salterio	NOUN
ajfa-11937	41	7	(	(	PUNCT
ajfa-11937	41	8	2001	2001	NUM
ajfa-11937	41	9	)	)	PUNCT
ajfa-11937	41	10	,	,	PUNCT
ajfa-11937	41	11	the	the	DET
ajfa-11937	41	12	effectiveness	effectiveness	NOUN
ajfa-11937	41	13	of	of	ADP
ajfa-11937	41	14	an	an	DET
ajfa-11937	41	15	ac	ac	PROPN
ajfa-11937	41	16	is	be	AUX
ajfa-11937	41	17	likely	likely	ADJ
ajfa-11937	41	18	to	to	PART
ajfa-11937	41	19	be	be	AUX
ajfa-11937	41	20	embodied	embody	VERB
ajfa-11937	41	21	in	in	ADP
ajfa-11937	41	22	its	its	PRON
ajfa-11937	41	23	members	member	NOUN
ajfa-11937	41	24	’	'	PUNCT
ajfa-11937	41	25	collective	collective	ADJ
ajfa-11937	41	26	characteristics	characteristic	NOUN
ajfa-11937	41	27	of	of	ADP
ajfa-11937	41	28	being	be	AUX
ajfa-11937	41	29	competent	competent	ADJ
ajfa-11937	41	30	,	,	PUNCT
ajfa-11937	41	31	inquisitive	inquisitive	ADJ
ajfa-11937	41	32	and	and	CCONJ
ajfa-11937	41	33	decisive	decisive	ADJ
ajfa-11937	41	34	.	.	PUNCT
ajfa-11937	42	1	thus	thus	ADV
ajfa-11937	42	2	,	,	PUNCT
ajfa-11937	42	3	this	this	PRON
ajfa-11937	42	4	leads	lead	VERB
ajfa-11937	42	5	to	to	ADP
ajfa-11937	42	6	the	the	DET
ajfa-11937	42	7	primary	primary	ADJ
ajfa-11937	42	8	objective	objective	NOUN
ajfa-11937	42	9	of	of	ADP
ajfa-11937	42	10	this	this	DET
ajfa-11937	42	11	study	study	NOUN
ajfa-11937	42	12	:	:	PUNCT
ajfa-11937	42	13	to	to	PART
ajfa-11937	42	14	investigate	investigate	VERB
ajfa-11937	42	15	the	the	DET
ajfa-11937	42	16	extent	extent	NOUN
ajfa-11937	42	17	to	to	PART
ajfa-11937	42	18	which	which	PRON
ajfa-11937	42	19	an	an	DET
ajfa-11937	42	20	ac	ac	PROPN
ajfa-11937	42	21	’s	’s	PART
ajfa-11937	42	22	own	own	ADJ
ajfa-11937	42	23	governance	governance	NOUN
ajfa-11937	42	24	characteristics	characteristic	NOUN
ajfa-11937	42	25	impact	impact	NOUN
ajfa-11937	42	26	on	on	ADP
ajfa-11937	42	27	its	its	PRON
ajfa-11937	42	28	role	role	NOUN
ajfa-11937	42	29	effectiveness	effectiveness	NOUN
ajfa-11937	42	30	in	in	ADP
ajfa-11937	42	31	achieving	achieve	VERB
ajfa-11937	42	32	enhanced	enhanced	ADJ
ajfa-11937	42	33	resourcing	resourcing	NOUN
ajfa-11937	42	34	for	for	ADP
ajfa-11937	42	35	the	the	DET
ajfa-11937	42	36	iaf	iaf	NOUN
ajfa-11937	42	37	.	.	PUNCT
ajfa-11937	43	1	the	the	DET
ajfa-11937	43	2	reminder	reminder	NOUN
ajfa-11937	43	3	of	of	ADP
ajfa-11937	43	4	this	this	DET
ajfa-11937	43	5	paper	paper	NOUN
ajfa-11937	43	6	is	be	AUX
ajfa-11937	43	7	structured	structure	VERB
ajfa-11937	43	8	as	as	SCONJ
ajfa-11937	43	9	follows	follow	VERB
ajfa-11937	43	10	.	.	PUNCT
ajfa-11937	44	1	section	section	NOUN
ajfa-11937	44	2	2	2	NUM
ajfa-11937	44	3	provides	provide	VERB
ajfa-11937	44	4	a	a	DET
ajfa-11937	44	5	discussion	discussion	NOUN
ajfa-11937	44	6	on	on	ADP
ajfa-11937	44	7	the	the	DET
ajfa-11937	44	8	literature	literature	NOUN
ajfa-11937	44	9	review	review	PROPN
ajfa-11937	44	10	.	.	PUNCT
ajfa-11937	45	1	this	this	PRON
ajfa-11937	45	2	is	be	AUX
ajfa-11937	45	3	followed	follow	VERB
ajfa-11937	45	4	by	by	ADP
ajfa-11937	45	5	formulation	formulation	NOUN
ajfa-11937	45	6	of	of	ADP
ajfa-11937	45	7	hypothesis	hypothesis	NOUN
ajfa-11937	45	8	of	of	ADP
ajfa-11937	45	9	this	this	DET
ajfa-11937	45	10	study	study	NOUN
ajfa-11937	45	11	.	.	PUNCT
ajfa-11937	46	1	section	section	NOUN
ajfa-11937	46	2	4	4	NUM
ajfa-11937	46	3	describes	describe	VERB
ajfa-11937	46	4	the	the	DET
ajfa-11937	46	5	research	research	NOUN
ajfa-11937	46	6	method	method	NOUN
ajfa-11937	46	7	used	use	VERB
ajfa-11937	46	8	,	,	PUNCT
ajfa-11937	46	9	with	with	ADP
ajfa-11937	46	10	section	section	NOUN
ajfa-11937	46	11	5	5	NUM
ajfa-11937	46	12	providing	provide	VERB
ajfa-11937	46	13	data	datum	NOUN
ajfa-11937	46	14	analysis	analysis	NOUN
ajfa-11937	46	15	and	and	CCONJ
ajfa-11937	46	16	discussion	discussion	NOUN
ajfa-11937	46	17	.	.	PUNCT
ajfa-11937	47	1	further	far	ADV
ajfa-11937	47	2	,	,	PUNCT
ajfa-11937	47	3	section	section	NOUN
ajfa-11937	47	4	6	6	NUM
ajfa-11937	47	5	provides	provide	VERB
ajfa-11937	47	6	a	a	DET
ajfa-11937	47	7	comparative	comparative	ADJ
ajfa-11937	47	8	case	case	NOUN
ajfa-11937	47	9	study	study	NOUN
ajfa-11937	47	10	analysis	analysis	NOUN
ajfa-11937	47	11	for	for	ADP
ajfa-11937	47	12	two	two	NUM
ajfa-11937	47	13	companies	company	NOUN
ajfa-11937	47	14	in	in	ADP
ajfa-11937	47	15	the	the	DET
ajfa-11937	47	16	sample	sample	NOUN
ajfa-11937	47	17	.	.	PUNCT
ajfa-11937	48	1	section	section	NOUN
ajfa-11937	48	2	7	7	NUM
ajfa-11937	48	3	concludes	conclude	VERB
ajfa-11937	48	4	by	by	ADP
ajfa-11937	48	5	summarizing	summarize	VERB
ajfa-11937	48	6	the	the	DET
ajfa-11937	48	7	findings	finding	NOUN
ajfa-11937	48	8	and	and	CCONJ
ajfa-11937	48	9	discussing	discuss	VERB
ajfa-11937	48	10	the	the	DET
ajfa-11937	48	11	implications	implication	NOUN
ajfa-11937	48	12	of	of	ADP
ajfa-11937	48	13	the	the	DET
ajfa-11937	48	14	results	result	NOUN
ajfa-11937	48	15	and	and	CCONJ
ajfa-11937	48	16	future	future	ADJ
ajfa-11937	48	17	opportunities	opportunity	NOUN
ajfa-11937	48	18	for	for	ADP
ajfa-11937	48	19	this	this	DET
ajfa-11937	48	20	study	study	NOUN
ajfa-11937	48	21	.	.	PUNCT
ajfa-11937	49	1	2	2	X
ajfa-11937	49	2	.	.	X
ajfa-11937	49	3	literature	literature	NOUN
ajfa-11937	49	4	review	review	VERB
ajfa-11937	49	5	2.1	2.1	NUM
ajfa-11937	49	6	audit	audit	NOUN
ajfa-11937	49	7	committee	committee	NOUN
ajfa-11937	49	8	and	and	CCONJ
ajfa-11937	49	9	internal	internal	ADJ
ajfa-11937	49	10	audit	audit	NOUN
ajfa-11937	49	11	function	function	VERB
ajfa-11937	49	12	previous	previous	ADJ
ajfa-11937	49	13	studies	study	NOUN
ajfa-11937	49	14	have	have	AUX
ajfa-11937	49	15	concluded	conclude	VERB
ajfa-11937	49	16	that	that	SCONJ
ajfa-11937	49	17	an	an	DET
ajfa-11937	49	18	effective	effective	ADJ
ajfa-11937	49	19	ac	ac	PROPN
ajfa-11937	49	20	can	can	AUX
ajfa-11937	49	21	heighten	heighten	VERB
ajfa-11937	49	22	the	the	DET
ajfa-11937	49	23	status	status	NOUN
ajfa-11937	49	24	of	of	ADP
ajfa-11937	49	25	the	the	DET
ajfa-11937	49	26	iaf	iaf	NOUN
ajfa-11937	49	27	and	and	CCONJ
ajfa-11937	49	28	at	at	ADP
ajfa-11937	49	29	the	the	DET
ajfa-11937	49	30	same	same	ADJ
ajfa-11937	49	31	time	time	NOUN
ajfa-11937	49	32	,	,	PUNCT
ajfa-11937	49	33	the	the	DET
ajfa-11937	49	34	iaf	iaf	NOUN
ajfa-11937	49	35	can	can	AUX
ajfa-11937	49	36	help	help	VERB
ajfa-11937	49	37	the	the	DET
ajfa-11937	49	38	ac	ac	PROPN
ajfa-11937	49	39	in	in	ADP
ajfa-11937	49	40	its	its	PRON
ajfa-11937	49	41	oversight	oversight	NOUN
ajfa-11937	49	42	role	role	NOUN
ajfa-11937	49	43	(	(	PUNCT
ajfa-11937	49	44	cooper	cooper	NOUN
ajfa-11937	49	45	,	,	PUNCT
ajfa-11937	49	46	1993	1993	NUM
ajfa-11937	49	47	;	;	PUNCT
ajfa-11937	49	48	scarbrough	scarbrough	PROPN
ajfa-11937	49	49	et	et	PROPN
ajfa-11937	49	50	al	al	PROPN
ajfa-11937	49	51	,	,	PUNCT
ajfa-11937	49	52	1998	1998	NUM
ajfa-11937	49	53	;	;	PUNCT
ajfa-11937	49	54	raghunandan	raghunandan	PROPN
ajfa-11937	49	55	et	et	PROPN
ajfa-11937	49	56	al	al	PROPN
ajfa-11937	49	57	,	,	PUNCT
ajfa-11937	49	58	1998	1998	NUM
ajfa-11937	49	59	;	;	PUNCT
ajfa-11937	49	60	raghunandan	raghunandan	PROPN
ajfa-11937	49	61	et	et	PROPN
ajfa-11937	49	62	al	al	PROPN
ajfa-11937	49	63	,	,	PUNCT
ajfa-11937	49	64	2001	2001	NUM
ajfa-11937	49	65	;	;	PUNCT
ajfa-11937	49	66	goodwin	goodwin	PROPN
ajfa-11937	49	67	,	,	PUNCT
ajfa-11937	49	68	2003	2003	NUM
ajfa-11937	49	69	;	;	PUNCT
ajfa-11937	49	70	abbott	abbott	PROPN
ajfa-11937	49	71	et	et	PROPN
ajfa-11937	49	72	al	al	PROPN
ajfa-11937	49	73	,	,	PUNCT
ajfa-11937	49	74	2003	2003	NUM
ajfa-11937	49	75	;	;	PUNCT
ajfa-11937	49	76	carcello	carcello	PROPN
ajfa-11937	49	77	et	et	PROPN
ajfa-11937	49	78	al	al	PROPN
ajfa-11937	49	79	,	,	PUNCT
ajfa-11937	49	80	2005	2005	NUM
ajfa-11937	49	81	;	;	PUNCT
ajfa-11937	49	82	abbott	abbott	PROPN
ajfa-11937	49	83	et	et	PROPN
ajfa-11937	49	84	al	al	PROPN
ajfa-11937	49	85	,	,	PUNCT
ajfa-11937	49	86	2010	2010	NUM
ajfa-11937	49	87	)	)	PUNCT
ajfa-11937	49	88	.	.	PUNCT
ajfa-11937	50	1	in	in	ADP
ajfa-11937	50	2	addressing	address	VERB
ajfa-11937	50	3	the	the	DET
ajfa-11937	50	4	relationship	relationship	NOUN
ajfa-11937	50	5	between	between	ADP
ajfa-11937	50	6	the	the	DET
ajfa-11937	50	7	ac	ac	PROPN
ajfa-11937	50	8	and	and	CCONJ
ajfa-11937	50	9	the	the	DET
ajfa-11937	50	10	iaf	iaf	PROPN
ajfa-11937	50	11	,	,	PUNCT
ajfa-11937	50	12	studies	study	NOUN
ajfa-11937	50	13	such	such	ADJ
ajfa-11937	50	14	as	as	ADP
ajfa-11937	50	15	scarbrough	scarbrough	PROPN
ajfa-11937	50	16	et	et	PROPN
ajfa-11937	50	17	al	al	PROPN
ajfa-11937	50	18	(	(	PUNCT
ajfa-11937	50	19	1998	1998	NUM
ajfa-11937	50	20	)	)	PUNCT
ajfa-11937	50	21	and	and	CCONJ
ajfa-11937	50	22	raghunandan	raghunandan	PROPN
ajfa-11937	50	23	et	et	PROPN
ajfa-11937	50	24	al	al	PROPN
ajfa-11937	50	25	(	(	PUNCT
ajfa-11937	50	26	2001	2001	NUM
ajfa-11937	50	27	)	)	PUNCT
ajfa-11937	50	28	examine	examine	VERB
ajfa-11937	50	29	the	the	DET
ajfa-11937	50	30	association	association	NOUN
ajfa-11937	50	31	between	between	ADP
ajfa-11937	50	32	ac	ac	PROPN
ajfa-11937	50	33	composition	composition	NOUN
ajfa-11937	50	34	and	and	CCONJ
ajfa-11937	50	35	the	the	DET
ajfa-11937	50	36	committee	committee	NOUN
ajfa-11937	50	37	’s	’s	PART
ajfa-11937	50	38	interaction	interaction	NOUN
ajfa-11937	50	39	with	with	ADP
ajfa-11937	50	40	internal	internal	ADJ
ajfa-11937	50	41	auditing	auditing	NOUN
ajfa-11937	50	42	.	.	PUNCT
ajfa-11937	51	1	both	both	DET
ajfa-11937	51	2	studies	study	NOUN
ajfa-11937	51	3	use	use	VERB
ajfa-11937	51	4	the	the	DET
ajfa-11937	51	5	same	same	ADJ
ajfa-11937	51	6	method	method	NOUN
ajfa-11937	51	7	by	by	ADP
ajfa-11937	51	8	surveying	survey	VERB
ajfa-11937	51	9	a	a	DET
ajfa-11937	51	10	sample	sample	NOUN
ajfa-11937	51	11	of	of	ADP
ajfa-11937	51	12	iaes	iaes	NOUN
ajfa-11937	51	13	in	in	ADP
ajfa-11937	51	14	publicly	publicly	ADV
ajfa-11937	51	15	held	hold	VERB
ajfa-11937	51	16	manufacturing	manufacture	VERB
ajfa-11937	51	17	companies	company	NOUN
ajfa-11937	51	18	.	.	PUNCT
ajfa-11937	52	1	scarbrough	scarbrough	PROPN
ajfa-11937	52	2	et	et	PROPN
ajfa-11937	52	3	al	al	PROPN
ajfa-11937	52	4	(	(	PUNCT
ajfa-11937	52	5	1998	1998	NUM
ajfa-11937	52	6	)	)	PUNCT
ajfa-11937	52	7	’s	’s	PART
ajfa-11937	52	8	study	study	NOUN
ajfa-11937	52	9	is	be	AUX
ajfa-11937	52	10	performed	perform	VERB
ajfa-11937	52	11	in	in	ADP
ajfa-11937	52	12	canada	canada	PROPN
ajfa-11937	52	13	using	use	VERB
ajfa-11937	52	14	a	a	DET
ajfa-11937	52	15	larger	large	ADJ
ajfa-11937	52	16	sample	sample	NOUN
ajfa-11937	52	17	size	size	NOUN
ajfa-11937	52	18	while	while	SCONJ
ajfa-11937	52	19	raghunandan	raghunandan	PROPN
ajfa-11937	52	20	et	et	PROPN
ajfa-11937	52	21	al	al	PROPN
ajfa-11937	52	22	(	(	PUNCT
ajfa-11937	52	23	2001	2001	NUM
ajfa-11937	52	24	)	)	PUNCT
ajfa-11937	52	25	’s	’s	PART
ajfa-11937	52	26	united	united	PROPN
ajfa-11937	52	27	states	states	PROPN
ajfa-11937	52	28	study	study	PROPN
ajfa-11937	52	29	uses	use	VERB
ajfa-11937	52	30	a	a	DET
ajfa-11937	52	31	smaller	small	ADJ
ajfa-11937	52	32	asian	asian	ADJ
ajfa-11937	52	33	journal	journal	NOUN
ajfa-11937	52	34	of	of	ADP
ajfa-11937	52	35	finance	finance	PROPN
ajfa-11937	52	36	&	&	CCONJ
ajfa-11937	52	37	accounting	accounting	PROPN
ajfa-11937	52	38	issn	issn	PROPN
ajfa-11937	52	39	1946	1946	NUM
ajfa-11937	52	40	-	-	PUNCT
ajfa-11937	52	41	052x	052x	PROPN
ajfa-11937	52	42	2017	2017	NUM
ajfa-11937	52	43	,	,	PUNCT
ajfa-11937	52	44	vol	vol	NOUN
ajfa-11937	52	45	.	.	NOUN
ajfa-11937	53	1	9	9	NUM
ajfa-11937	53	2	,	,	PUNCT
ajfa-11937	53	3	no	no	NOUN
ajfa-11937	53	4	.	.	NOUN
ajfa-11937	53	5	2	2	NUM
ajfa-11937	53	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	53	7	165	165	NUM
ajfa-11937	53	8	sample	sample	NOUN
ajfa-11937	53	9	.	.	PUNCT
ajfa-11937	54	1	both	both	PRON
ajfa-11937	54	2	consistently	consistently	ADV
ajfa-11937	54	3	find	find	VERB
ajfa-11937	54	4	that	that	SCONJ
ajfa-11937	54	5	acs	acs	PROPN
ajfa-11937	54	6	consisting	consist	VERB
ajfa-11937	54	7	of	of	ADP
ajfa-11937	54	8	solely	solely	ADV
ajfa-11937	54	9	non	non	ADJ
ajfa-11937	54	10	-	-	ADJ
ajfa-11937	54	11	employee	employee	ADJ
ajfa-11937	54	12	directors	director	NOUN
ajfa-11937	54	13	are	be	AUX
ajfa-11937	54	14	more	more	ADV
ajfa-11937	54	15	likely	likely	ADJ
ajfa-11937	54	16	to	to	PART
ajfa-11937	54	17	have	have	VERB
ajfa-11937	54	18	frequent	frequent	ADJ
ajfa-11937	54	19	meetings	meeting	NOUN
ajfa-11937	54	20	with	with	ADP
ajfa-11937	54	21	the	the	DET
ajfa-11937	54	22	iae	iae	NOUN
ajfa-11937	54	23	and	and	CCONJ
ajfa-11937	54	24	review	review	VERB
ajfa-11937	54	25	the	the	DET
ajfa-11937	54	26	internal	internal	ADJ
ajfa-11937	54	27	auditing	auditing	NOUN
ajfa-11937	54	28	program	program	NOUN
ajfa-11937	54	29	.	.	PUNCT
ajfa-11937	55	1	goodwin	goodwin	PROPN
ajfa-11937	55	2	(	(	PUNCT
ajfa-11937	55	3	2003	2003	NUM
ajfa-11937	55	4	)	)	PUNCT
ajfa-11937	55	5	performs	perform	VERB
ajfa-11937	55	6	a	a	DET
ajfa-11937	55	7	similar	similar	ADJ
ajfa-11937	55	8	study	study	NOUN
ajfa-11937	55	9	in	in	ADP
ajfa-11937	55	10	australia	australia	PROPN
ajfa-11937	55	11	and	and	CCONJ
ajfa-11937	55	12	new	new	PROPN
ajfa-11937	55	13	zealand	zealand	PROPN
ajfa-11937	55	14	in	in	ADP
ajfa-11937	55	15	which	which	PRON
ajfa-11937	55	16	the	the	DET
ajfa-11937	55	17	separate	separate	ADJ
ajfa-11937	55	18	influences	influence	NOUN
ajfa-11937	55	19	of	of	ADP
ajfa-11937	55	20	independence	independence	NOUN
ajfa-11937	55	21	and	and	CCONJ
ajfa-11937	55	22	financial	financial	ADJ
ajfa-11937	55	23	expertise	expertise	NOUN
ajfa-11937	55	24	on	on	ADP
ajfa-11937	55	25	ac	ac	PROPN
ajfa-11937	55	26	relations	relation	NOUN
ajfa-11937	55	27	with	with	ADP
ajfa-11937	55	28	the	the	DET
ajfa-11937	55	29	iaf	iaf	NOUN
ajfa-11937	55	30	are	be	AUX
ajfa-11937	55	31	investigated	investigate	VERB
ajfa-11937	55	32	.	.	PUNCT
ajfa-11937	56	1	goodwin	goodwin	PROPN
ajfa-11937	56	2	(	(	PUNCT
ajfa-11937	56	3	2003	2003	NUM
ajfa-11937	56	4	)	)	PUNCT
ajfa-11937	56	5	finds	find	VERB
ajfa-11937	56	6	independence	independence	NOUN
ajfa-11937	56	7	and	and	CCONJ
ajfa-11937	56	8	accounting	accounting	NOUN
ajfa-11937	56	9	experience	experience	NOUN
ajfa-11937	56	10	have	have	VERB
ajfa-11937	56	11	a	a	DET
ajfa-11937	56	12	complementary	complementary	ADJ
ajfa-11937	56	13	impact	impact	NOUN
ajfa-11937	56	14	on	on	ADP
ajfa-11937	56	15	ac	ac	PROPN
ajfa-11937	56	16	relations	relation	NOUN
ajfa-11937	56	17	with	with	ADP
ajfa-11937	56	18	internal	internal	ADJ
ajfa-11937	56	19	auditing	auditing	NOUN
ajfa-11937	56	20	.	.	PUNCT
ajfa-11937	57	1	in	in	ADP
ajfa-11937	57	2	a	a	DET
ajfa-11937	57	3	similar	similar	ADJ
ajfa-11937	57	4	vein	vein	NOUN
ajfa-11937	57	5	,	,	PUNCT
ajfa-11937	57	6	raghunandan	raghunandan	PROPN
ajfa-11937	57	7	et	et	PROPN
ajfa-11937	57	8	al	al	PROPN
ajfa-11937	57	9	.	.	PROPN
ajfa-11937	58	1	(	(	PUNCT
ajfa-11937	58	2	1998	1998	NUM
ajfa-11937	58	3	)	)	PUNCT
ajfa-11937	58	4	analyses	analyse	VERB
ajfa-11937	58	5	the	the	DET
ajfa-11937	58	6	perceived	perceive	VERB
ajfa-11937	58	7	level	level	NOUN
ajfa-11937	58	8	of	of	ADP
ajfa-11937	58	9	knowledge	knowledge	NOUN
ajfa-11937	58	10	of	of	ADP
ajfa-11937	58	11	acs	acs	PROPN
ajfa-11937	58	12	.	.	PUNCT
ajfa-11937	59	1	they	they	PRON
ajfa-11937	59	2	find	find	VERB
ajfa-11937	59	3	that	that	SCONJ
ajfa-11937	59	4	acs	acs	PROPN
ajfa-11937	59	5	granted	grant	VERB
ajfa-11937	59	6	private	private	ADJ
ajfa-11937	59	7	access	access	NOUN
ajfa-11937	59	8	to	to	ADP
ajfa-11937	59	9	the	the	DET
ajfa-11937	59	10	iaes	iae	NOUN
ajfa-11937	59	11	and	and	CCONJ
ajfa-11937	59	12	reviewed	review	VERB
ajfa-11937	59	13	both	both	DET
ajfa-11937	59	14	the	the	DET
ajfa-11937	59	15	plans	plan	NOUN
ajfa-11937	59	16	and	and	CCONJ
ajfa-11937	59	17	results	result	NOUN
ajfa-11937	59	18	of	of	ADP
ajfa-11937	59	19	internal	internal	ADJ
ajfa-11937	59	20	auditing	auditing	NOUN
ajfa-11937	59	21	are	be	AUX
ajfa-11937	59	22	more	more	ADV
ajfa-11937	59	23	likely	likely	ADJ
ajfa-11937	59	24	to	to	PART
ajfa-11937	59	25	be	be	AUX
ajfa-11937	59	26	perceived	perceive	VERB
ajfa-11937	59	27	as	as	ADP
ajfa-11937	59	28	knowledgeable	knowledgeable	ADJ
ajfa-11937	59	29	.	.	PUNCT
ajfa-11937	60	1	it	it	PRON
ajfa-11937	60	2	is	be	AUX
ajfa-11937	60	3	likely	likely	ADJ
ajfa-11937	60	4	that	that	SCONJ
ajfa-11937	60	5	acs	acs	PROPN
ajfa-11937	60	6	having	have	VERB
ajfa-11937	60	7	closer	close	ADJ
ajfa-11937	60	8	communication	communication	NOUN
ajfa-11937	60	9	with	with	ADP
ajfa-11937	60	10	the	the	DET
ajfa-11937	60	11	iaf	iaf	NOUN
ajfa-11937	60	12	and	and	CCONJ
ajfa-11937	60	13	have	have	VERB
ajfa-11937	60	14	better	well	ADJ
ajfa-11937	60	15	knowledge	knowledge	NOUN
ajfa-11937	60	16	of	of	ADP
ajfa-11937	60	17	the	the	DET
ajfa-11937	60	18	iaf	iaf	PROPN
ajfa-11937	60	19	activities	activity	NOUN
ajfa-11937	60	20	will	will	AUX
ajfa-11937	60	21	be	be	AUX
ajfa-11937	60	22	more	more	ADV
ajfa-11937	60	23	willing	willing	ADJ
ajfa-11937	60	24	/	/	SYM
ajfa-11937	60	25	able	able	ADJ
ajfa-11937	60	26	to	to	PART
ajfa-11937	60	27	achieve	achieve	VERB
ajfa-11937	60	28	stronger	strong	ADJ
ajfa-11937	60	29	resourcing	resourcing	NOUN
ajfa-11937	60	30	for	for	ADP
ajfa-11937	60	31	the	the	DET
ajfa-11937	60	32	iaf	iaf	NOUN
ajfa-11937	60	33	in	in	ADP
ajfa-11937	60	34	the	the	DET
ajfa-11937	60	35	expectation	expectation	NOUN
ajfa-11937	60	36	of	of	ADP
ajfa-11937	60	37	attaining	attain	VERB
ajfa-11937	60	38	high	high	ADJ
ajfa-11937	60	39	quality	quality	NOUN
ajfa-11937	60	40	for	for	ADP
ajfa-11937	60	41	the	the	DET
ajfa-11937	60	42	iaf	iaf	NOUN
ajfa-11937	60	43	.	.	PUNCT
ajfa-11937	61	1	another	another	DET
ajfa-11937	61	2	perspective	perspective	NOUN
ajfa-11937	61	3	on	on	ADP
ajfa-11937	61	4	the	the	DET
ajfa-11937	61	5	effect	effect	NOUN
ajfa-11937	61	6	of	of	ADP
ajfa-11937	61	7	the	the	DET
ajfa-11937	61	8	ac	ac	PROPN
ajfa-11937	61	9	on	on	ADP
ajfa-11937	61	10	resourcing	resourcing	NOUN
ajfa-11937	61	11	of	of	ADP
ajfa-11937	61	12	the	the	DET
ajfa-11937	61	13	iaf	iaf	NOUN
ajfa-11937	61	14	is	be	AUX
ajfa-11937	61	15	given	give	VERB
ajfa-11937	61	16	by	by	ADP
ajfa-11937	61	17	abbott	abbott	PROPN
ajfa-11937	61	18	et	et	PROPN
ajfa-11937	61	19	al	al	PROPN
ajfa-11937	61	20	(	(	PUNCT
ajfa-11937	61	21	2010	2010	NUM
ajfa-11937	61	22	)	)	PUNCT
ajfa-11937	61	23	.	.	PUNCT
ajfa-11937	62	1	based	base	VERB
ajfa-11937	62	2	on	on	ADP
ajfa-11937	62	3	a	a	DET
ajfa-11937	62	4	survey	survey	NOUN
ajfa-11937	62	5	of	of	ADP
ajfa-11937	62	6	134	134	NUM
ajfa-11937	62	7	iaes	iae	NOUN
ajfa-11937	62	8	from	from	ADP
ajfa-11937	62	9	fortune	fortune	NOUN
ajfa-11937	62	10	1000	1000	NUM
ajfa-11937	62	11	companies	company	NOUN
ajfa-11937	62	12	,	,	PUNCT
ajfa-11937	62	13	they	they	PRON
ajfa-11937	62	14	find	find	VERB
ajfa-11937	62	15	that	that	SCONJ
ajfa-11937	62	16	acs	ac	NOUN
ajfa-11937	62	17	with	with	ADP
ajfa-11937	62	18	greater	great	ADJ
ajfa-11937	62	19	iaf	iaf	NOUN
ajfa-11937	62	20	oversight	oversight	NOUN
ajfa-11937	62	21	are	be	AUX
ajfa-11937	62	22	associated	associate	VERB
ajfa-11937	62	23	with	with	ADP
ajfa-11937	62	24	a	a	DET
ajfa-11937	62	25	larger	large	ADJ
ajfa-11937	62	26	percentage	percentage	NOUN
ajfa-11937	62	27	of	of	ADP
ajfa-11937	62	28	iaf	iaf	NOUN
ajfa-11937	62	29	hours	hour	NOUN
ajfa-11937	62	30	being	be	AUX
ajfa-11937	62	31	worked	work	VERB
ajfa-11937	62	32	.	.	PUNCT
ajfa-11937	63	1	their	their	PRON
ajfa-11937	63	2	result	result	NOUN
ajfa-11937	63	3	infers	infer	NOUN
ajfa-11937	63	4	that	that	PRON
ajfa-11937	63	5	acs	ac	NOUN
ajfa-11937	63	6	demanding	demand	VERB
ajfa-11937	63	7	strong	strong	ADJ
ajfa-11937	63	8	internal	internal	ADJ
ajfa-11937	63	9	controls	control	NOUN
ajfa-11937	63	10	,	,	PUNCT
ajfa-11937	63	11	risk	risk	NOUN
ajfa-11937	63	12	management	management	NOUN
ajfa-11937	63	13	and	and	CCONJ
ajfa-11937	63	14	good	good	ADJ
ajfa-11937	63	15	governance	governance	NOUN
ajfa-11937	63	16	compliance	compliance	NOUN
ajfa-11937	63	17	will	will	AUX
ajfa-11937	63	18	tend	tend	VERB
ajfa-11937	63	19	to	to	PART
ajfa-11937	63	20	cause	cause	VERB
ajfa-11937	63	21	higher	high	ADJ
ajfa-11937	63	22	iaf	iaf	NOUN
ajfa-11937	63	23	effort	effort	NOUN
ajfa-11937	63	24	(	(	PUNCT
ajfa-11937	63	25	reflected	reflect	VERB
ajfa-11937	63	26	in	in	ADP
ajfa-11937	63	27	hours	hour	NOUN
ajfa-11937	63	28	)	)	PUNCT
ajfa-11937	63	29	on	on	ADP
ajfa-11937	63	30	these	these	DET
ajfa-11937	63	31	areas	area	NOUN
ajfa-11937	63	32	of	of	ADP
ajfa-11937	63	33	responsibility	responsibility	NOUN
ajfa-11937	63	34	.	.	PUNCT
ajfa-11937	64	1	2.2	2.2	NUM
ajfa-11937	64	2	audit	audit	NOUN
ajfa-11937	64	3	committee	committee	NOUN
ajfa-11937	64	4	effectiveness	effectiveness	NOUN
ajfa-11937	64	5	the	the	DET
ajfa-11937	64	6	subjectivity	subjectivity	NOUN
ajfa-11937	64	7	of	of	ADP
ajfa-11937	64	8	the	the	DET
ajfa-11937	64	9	notion	notion	NOUN
ajfa-11937	64	10	of	of	ADP
ajfa-11937	64	11	ac	ac	PROPN
ajfa-11937	64	12	effectiveness	effectiveness	NOUN
ajfa-11937	64	13	and	and	CCONJ
ajfa-11937	64	14	its	its	PRON
ajfa-11937	64	15	multi	multi	ADJ
ajfa-11937	64	16	-	-	ADJ
ajfa-11937	64	17	facetted	facetted	ADJ
ajfa-11937	64	18	nature	nature	NOUN
ajfa-11937	64	19	means	mean	VERB
ajfa-11937	64	20	that	that	SCONJ
ajfa-11937	64	21	a	a	DET
ajfa-11937	64	22	more	more	ADV
ajfa-11937	64	23	indirect	indirect	ADJ
ajfa-11937	64	24	measure	measure	NOUN
ajfa-11937	64	25	of	of	ADP
ajfa-11937	64	26	ac	ac	PROPN
ajfa-11937	64	27	effectiveness	effectiveness	NOUN
ajfa-11937	64	28	based	base	VERB
ajfa-11937	64	29	on	on	ADP
ajfa-11937	64	30	objective	objective	ADJ
ajfa-11937	64	31	and	and	CCONJ
ajfa-11937	64	32	publicly	publicly	ADV
ajfa-11937	64	33	available	available	ADJ
ajfa-11937	64	34	data	datum	NOUN
ajfa-11937	64	35	have	have	AUX
ajfa-11937	64	36	been	be	AUX
ajfa-11937	64	37	taken	take	VERB
ajfa-11937	64	38	.	.	PUNCT
ajfa-11937	65	1	previous	previous	ADJ
ajfa-11937	65	2	literature	literature	NOUN
ajfa-11937	65	3	has	have	AUX
ajfa-11937	65	4	adopted	adopt	VERB
ajfa-11937	65	5	different	different	ADJ
ajfa-11937	65	6	proxies	proxy	NOUN
ajfa-11937	65	7	to	to	PART
ajfa-11937	65	8	determine	determine	VERB
ajfa-11937	65	9	the	the	DET
ajfa-11937	65	10	effectiveness	effectiveness	NOUN
ajfa-11937	65	11	of	of	ADP
ajfa-11937	65	12	acs	acs	PROPN
ajfa-11937	65	13	in	in	ADP
ajfa-11937	65	14	their	their	PRON
ajfa-11937	65	15	monitoring	monitoring	NOUN
ajfa-11937	65	16	roles	role	NOUN
ajfa-11937	65	17	.	.	PUNCT
ajfa-11937	66	1	dezoort	dezoort	PROPN
ajfa-11937	66	2	et	et	PROPN
ajfa-11937	66	3	al	al	PROPN
ajfa-11937	66	4	(	(	PUNCT
ajfa-11937	66	5	2002	2002	NUM
ajfa-11937	66	6	)	)	PUNCT
ajfa-11937	66	7	characterize	characterize	VERB
ajfa-11937	66	8	the	the	DET
ajfa-11937	66	9	effectiveness	effectiveness	NOUN
ajfa-11937	66	10	of	of	ADP
ajfa-11937	66	11	ac	ac	PROPN
ajfa-11937	66	12	as	as	ADP
ajfa-11937	66	13	having	have	VERB
ajfa-11937	66	14	qualified	qualified	ADJ
ajfa-11937	66	15	members	member	NOUN
ajfa-11937	66	16	with	with	ADP
ajfa-11937	66	17	the	the	DET
ajfa-11937	66	18	authority	authority	NOUN
ajfa-11937	66	19	and	and	CCONJ
ajfa-11937	66	20	resources	resource	NOUN
ajfa-11937	66	21	to	to	PART
ajfa-11937	66	22	protect	protect	VERB
ajfa-11937	66	23	stakeholders	stakeholder	NOUN
ajfa-11937	66	24	’	'	PUNCT
ajfa-11937	66	25	interests	interest	NOUN
ajfa-11937	66	26	by	by	ADP
ajfa-11937	66	27	ensuring	ensure	VERB
ajfa-11937	66	28	reliable	reliable	ADJ
ajfa-11937	66	29	financial	financial	ADJ
ajfa-11937	66	30	reporting	reporting	NOUN
ajfa-11937	66	31	,	,	PUNCT
ajfa-11937	66	32	internal	internal	ADJ
ajfa-11937	66	33	controls	control	NOUN
ajfa-11937	66	34	,	,	PUNCT
ajfa-11937	66	35	and	and	CCONJ
ajfa-11937	66	36	risk	risk	NOUN
ajfa-11937	66	37	management	management	NOUN
ajfa-11937	66	38	through	through	ADP
ajfa-11937	66	39	its	its	PRON
ajfa-11937	66	40	diligent	diligent	ADJ
ajfa-11937	66	41	oversight	oversight	NOUN
ajfa-11937	66	42	efforts	effort	NOUN
ajfa-11937	66	43	.	.	PUNCT
ajfa-11937	67	1	similarly	similarly	ADV
ajfa-11937	67	2	,	,	PUNCT
ajfa-11937	67	3	kalbers	kalber	NOUN
ajfa-11937	67	4	and	and	CCONJ
ajfa-11937	67	5	fogarty	fogarty	PROPN
ajfa-11937	67	6	(	(	PUNCT
ajfa-11937	67	7	1993	1993	NUM
ajfa-11937	67	8	)	)	PUNCT
ajfa-11937	67	9	define	define	VERB
ajfa-11937	67	10	ac	ac	PROPN
ajfa-11937	67	11	effectiveness	effectiveness	NOUN
ajfa-11937	67	12	as	as	ADP
ajfa-11937	67	13	the	the	DET
ajfa-11937	67	14	competency	competency	NOUN
ajfa-11937	67	15	of	of	ADP
ajfa-11937	67	16	ac	ac	PROPN
ajfa-11937	67	17	to	to	PART
ajfa-11937	67	18	undertake	undertake	VERB
ajfa-11937	67	19	specified	specify	VERB
ajfa-11937	67	20	oversight	oversight	NOUN
ajfa-11937	67	21	responsibilities	responsibility	NOUN
ajfa-11937	67	22	in	in	ADP
ajfa-11937	67	23	the	the	DET
ajfa-11937	67	24	company	company	NOUN
ajfa-11937	67	25	.	.	PUNCT
ajfa-11937	68	1	specific	specific	ADJ
ajfa-11937	68	2	focus	focus	NOUN
ajfa-11937	68	3	has	have	AUX
ajfa-11937	68	4	also	also	ADV
ajfa-11937	68	5	been	be	AUX
ajfa-11937	68	6	given	give	VERB
ajfa-11937	68	7	to	to	AUX
ajfa-11937	68	8	ac	ac	PROPN
ajfa-11937	68	9	effectiveness	effectiveness	NOUN
ajfa-11937	68	10	in	in	ADP
ajfa-11937	68	11	overseeing	oversee	VERB
ajfa-11937	68	12	and	and	CCONJ
ajfa-11937	68	13	supporting	support	VERB
ajfa-11937	68	14	the	the	DET
ajfa-11937	68	15	iaf	iaf	PROPN
ajfa-11937	68	16	.	.	PUNCT
ajfa-11937	69	1	carcello	carcello	PROPN
ajfa-11937	69	2	et	et	PROPN
ajfa-11937	69	3	al	al	PROPN
ajfa-11937	69	4	(	(	PUNCT
ajfa-11937	69	5	2005	2005	NUM
ajfa-11937	69	6	)	)	PUNCT
ajfa-11937	69	7	conceive	conceive	VERB
ajfa-11937	69	8	ac	ac	PROPN
ajfa-11937	69	9	effectiveness	effectiveness	NOUN
ajfa-11937	69	10	as	as	ADP
ajfa-11937	69	11	an	an	DET
ajfa-11937	69	12	ability	ability	NOUN
ajfa-11937	69	13	to	to	PART
ajfa-11937	69	14	oversee	oversee	VERB
ajfa-11937	69	15	the	the	DET
ajfa-11937	69	16	iaf	iaf	NOUN
ajfa-11937	69	17	’s	’s	PART
ajfa-11937	69	18	activities	activity	NOUN
ajfa-11937	69	19	which	which	PRON
ajfa-11937	69	20	are	be	AUX
ajfa-11937	69	21	measured	measure	VERB
ajfa-11937	69	22	by	by	ADP
ajfa-11937	69	23	total	total	ADJ
ajfa-11937	69	24	internal	internal	ADJ
ajfa-11937	69	25	audit	audit	NOUN
ajfa-11937	69	26	budget	budget	NOUN
ajfa-11937	69	27	.	.	PUNCT
ajfa-11937	70	1	alternatively	alternatively	ADV
ajfa-11937	70	2	,	,	PUNCT
ajfa-11937	70	3	goodwin	goodwin	PROPN
ajfa-11937	70	4	and	and	CCONJ
ajfa-11937	70	5	yeo	yeo	PROPN
ajfa-11937	70	6	(	(	PUNCT
ajfa-11937	70	7	2001	2001	NUM
ajfa-11937	70	8	)	)	PUNCT
ajfa-11937	70	9	assess	assess	VERB
ajfa-11937	70	10	the	the	DET
ajfa-11937	70	11	effectiveness	effectiveness	NOUN
ajfa-11937	70	12	of	of	ADP
ajfa-11937	70	13	ac	ac	PROPN
ajfa-11937	70	14	as	as	ADP
ajfa-11937	70	15	an	an	DET
ajfa-11937	70	16	ability	ability	NOUN
ajfa-11937	70	17	to	to	PART
ajfa-11937	70	18	maintain	maintain	VERB
ajfa-11937	70	19	iaf	iaf	NOUN
ajfa-11937	70	20	independence	independence	NOUN
ajfa-11937	70	21	whether	whether	SCONJ
ajfa-11937	70	22	in	in	ADP
ajfa-11937	70	23	appearance	appearance	NOUN
ajfa-11937	70	24	or	or	CCONJ
ajfa-11937	70	25	fact	fact	NOUN
ajfa-11937	70	26	.	.	PUNCT
ajfa-11937	71	1	as	as	SCONJ
ajfa-11937	71	2	suggested	suggest	VERB
ajfa-11937	71	3	by	by	ADP
ajfa-11937	71	4	lary	lary	PROPN
ajfa-11937	71	5	and	and	CCONJ
ajfa-11937	71	6	taylor	taylor	PROPN
ajfa-11937	71	7	(	(	PUNCT
ajfa-11937	71	8	2012	2012	NUM
ajfa-11937	71	9	)	)	PUNCT
ajfa-11937	71	10	,	,	PUNCT
ajfa-11937	71	11	the	the	DET
ajfa-11937	71	12	effectiveness	effectiveness	NOUN
ajfa-11937	71	13	of	of	ADP
ajfa-11937	71	14	australian	australian	ADJ
ajfa-11937	71	15	acs	acs	NOUN
ajfa-11937	71	16	can	can	AUX
ajfa-11937	71	17	be	be	AUX
ajfa-11937	71	18	benchmarked	benchmarke	VERB
ajfa-11937	71	19	against	against	ADP
ajfa-11937	71	20	their	their	PRON
ajfa-11937	71	21	many	many	ADJ
ajfa-11937	71	22	roles	role	NOUN
ajfa-11937	71	23	and	and	CCONJ
ajfa-11937	71	24	responsibilities	responsibility	NOUN
ajfa-11937	71	25	.	.	PUNCT
ajfa-11937	72	1	thus	thus	ADV
ajfa-11937	72	2	,	,	PUNCT
ajfa-11937	72	3	drawing	draw	VERB
ajfa-11937	72	4	upon	upon	SCONJ
ajfa-11937	72	5	the	the	DET
ajfa-11937	72	6	recommendations	recommendation	NOUN
ajfa-11937	72	7	in	in	ADP
ajfa-11937	72	8	the	the	DET
ajfa-11937	72	9	australian	australian	ADJ
ajfa-11937	72	10	asx	asx	NOUN
ajfa-11937	72	11	corporate	corporate	ADJ
ajfa-11937	72	12	governance	governance	NOUN
ajfa-11937	72	13	council	council	NOUN
ajfa-11937	72	14	(	(	PUNCT
ajfa-11937	72	15	2007	2007	NUM
ajfa-11937	72	16	)	)	PUNCT
ajfa-11937	72	17	,	,	PUNCT
ajfa-11937	72	18	it	it	PRON
ajfa-11937	72	19	can	can	AUX
ajfa-11937	72	20	be	be	AUX
ajfa-11937	72	21	argued	argue	VERB
ajfa-11937	72	22	that	that	SCONJ
ajfa-11937	72	23	for	for	SCONJ
ajfa-11937	72	24	an	an	DET
ajfa-11937	72	25	ac	ac	PROPN
ajfa-11937	72	26	to	to	PART
ajfa-11937	72	27	be	be	AUX
ajfa-11937	72	28	effective	effective	ADJ
ajfa-11937	72	29	,	,	PUNCT
ajfa-11937	72	30	it	it	PRON
ajfa-11937	72	31	must	must	AUX
ajfa-11937	72	32	exhibit	exhibit	VERB
ajfa-11937	72	33	at	at	ADP
ajfa-11937	72	34	least	least	ADJ
ajfa-11937	72	35	five	five	NUM
ajfa-11937	72	36	characteristics	characteristic	NOUN
ajfa-11937	72	37	.	.	PUNCT
ajfa-11937	73	1	these	these	DET
ajfa-11937	73	2	five	five	NUM
ajfa-11937	73	3	characteristics	characteristic	NOUN
ajfa-11937	73	4	which	which	PRON
ajfa-11937	73	5	are	be	AUX
ajfa-11937	73	6	explained	explain	VERB
ajfa-11937	73	7	in	in	ADP
ajfa-11937	73	8	turn	turn	NOUN
ajfa-11937	73	9	below	below	ADV
ajfa-11937	73	10	,	,	PUNCT
ajfa-11937	73	11	can	can	AUX
ajfa-11937	73	12	act	act	VERB
ajfa-11937	73	13	as	as	ADP
ajfa-11937	73	14	a	a	DET
ajfa-11937	73	15	suitable	suitable	ADJ
ajfa-11937	73	16	construct	construct	NOUN
ajfa-11937	73	17	in	in	ADP
ajfa-11937	73	18	testing	test	VERB
ajfa-11937	73	19	the	the	DET
ajfa-11937	73	20	effect	effect	NOUN
ajfa-11937	73	21	of	of	ADP
ajfa-11937	73	22	ac	ac	PROPN
ajfa-11937	73	23	effectiveness	effectiveness	NOUN
ajfa-11937	73	24	on	on	ADP
ajfa-11937	73	25	the	the	DET
ajfa-11937	73	26	resourcing	resourcing	NOUN
ajfa-11937	73	27	of	of	ADP
ajfa-11937	73	28	the	the	DET
ajfa-11937	73	29	iaf	iaf	NOUN
ajfa-11937	73	30	in	in	ADP
ajfa-11937	73	31	this	this	DET
ajfa-11937	73	32	study	study	NOUN
ajfa-11937	73	33	.	.	PUNCT
ajfa-11937	74	1	2.2.1	2.2.1	NUM
ajfa-11937	74	2	audit	audit	NOUN
ajfa-11937	74	3	committee	committee	NOUN
ajfa-11937	74	4	independence	independence	NOUN
ajfa-11937	74	5	the	the	DET
ajfa-11937	74	6	independence	independence	NOUN
ajfa-11937	74	7	of	of	ADP
ajfa-11937	74	8	ac	ac	PROPN
ajfa-11937	74	9	chair	chair	NOUN
ajfa-11937	74	10	and	and	CCONJ
ajfa-11937	74	11	members	member	NOUN
ajfa-11937	74	12	is	be	AUX
ajfa-11937	74	13	deemed	deem	VERB
ajfa-11937	74	14	to	to	PART
ajfa-11937	74	15	be	be	AUX
ajfa-11937	74	16	an	an	DET
ajfa-11937	74	17	important	important	ADJ
ajfa-11937	74	18	characteristic	characteristic	ADJ
ajfa-11937	74	19	asian	asian	ADJ
ajfa-11937	74	20	journal	journal	NOUN
ajfa-11937	74	21	of	of	ADP
ajfa-11937	74	22	finance	finance	PROPN
ajfa-11937	74	23	&	&	CCONJ
ajfa-11937	74	24	accounting	accounting	PROPN
ajfa-11937	74	25	issn	issn	PROPN
ajfa-11937	74	26	1946	1946	NUM
ajfa-11937	74	27	-	-	PUNCT
ajfa-11937	74	28	052x	052x	PROPN
ajfa-11937	74	29	2017	2017	NUM
ajfa-11937	74	30	,	,	PUNCT
ajfa-11937	74	31	vol	vol	NOUN
ajfa-11937	74	32	.	.	NOUN
ajfa-11937	75	1	9	9	NUM
ajfa-11937	75	2	,	,	PUNCT
ajfa-11937	75	3	no	no	NOUN
ajfa-11937	75	4	.	.	NOUN
ajfa-11937	75	5	2	2	NUM
ajfa-11937	75	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	75	7	166	166	NUM
ajfa-11937	75	8	enabling	enable	VERB
ajfa-11937	75	9	ac	ac	PROPN
ajfa-11937	75	10	effectiveness	effectiveness	NOUN
ajfa-11937	75	11	.	.	PUNCT
ajfa-11937	76	1	fama	fama	PROPN
ajfa-11937	76	2	and	and	CCONJ
ajfa-11937	76	3	jensen	jensen	PROPN
ajfa-11937	76	4	(	(	PUNCT
ajfa-11937	76	5	1983	1983	NUM
ajfa-11937	76	6	)	)	PUNCT
ajfa-11937	76	7	argue	argue	VERB
ajfa-11937	76	8	that	that	SCONJ
ajfa-11937	76	9	independent	independent	ADJ
ajfa-11937	76	10	ac	ac	PROPN
ajfa-11937	76	11	members	member	NOUN
ajfa-11937	76	12	as	as	ADP
ajfa-11937	76	13	outside	outside	ADJ
ajfa-11937	76	14	directors	director	NOUN
ajfa-11937	76	15	may	may	AUX
ajfa-11937	76	16	view	view	VERB
ajfa-11937	76	17	the	the	DET
ajfa-11937	76	18	directorate	directorate	NOUN
ajfa-11937	76	19	as	as	ADP
ajfa-11937	76	20	a	a	DET
ajfa-11937	76	21	means	means	NOUN
ajfa-11937	76	22	of	of	ADP
ajfa-11937	76	23	enhancing	enhance	VERB
ajfa-11937	76	24	their	their	PRON
ajfa-11937	76	25	reputations	reputation	NOUN
ajfa-11937	76	26	as	as	ADP
ajfa-11937	76	27	experts	expert	NOUN
ajfa-11937	76	28	in	in	ADP
ajfa-11937	76	29	monitoring	monitor	VERB
ajfa-11937	76	30	and	and	CCONJ
ajfa-11937	76	31	achieving	achieve	VERB
ajfa-11937	76	32	quality	quality	NOUN
ajfa-11937	76	33	from	from	ADP
ajfa-11937	76	34	agents	agent	NOUN
ajfa-11937	76	35	they	they	PRON
ajfa-11937	76	36	monitor	monitor	VERB
ajfa-11937	76	37	.	.	PUNCT
ajfa-11937	77	1	according	accord	VERB
ajfa-11937	77	2	to	to	ADP
ajfa-11937	77	3	asx	asx	NOUN
ajfa-11937	77	4	corporate	corporate	ADJ
ajfa-11937	77	5	governance	governance	NOUN
ajfa-11937	77	6	council	council	NOUN
ajfa-11937	77	7	(	(	PUNCT
ajfa-11937	77	8	2007	2007	NUM
ajfa-11937	77	9	)	)	PUNCT
ajfa-11937	77	10	recommendation	recommendation	NOUN
ajfa-11937	77	11	4.2	4.2	NUM
ajfa-11937	77	12	,	,	PUNCT
ajfa-11937	77	13	the	the	DET
ajfa-11937	77	14	ac	ac	PROPN
ajfa-11937	77	15	should	should	AUX
ajfa-11937	77	16	be	be	AUX
ajfa-11937	77	17	structured	structure	VERB
ajfa-11937	77	18	so	so	SCONJ
ajfa-11937	77	19	that	that	SCONJ
ajfa-11937	77	20	it	it	PRON
ajfa-11937	77	21	comprises	comprise	VERB
ajfa-11937	77	22	only	only	ADV
ajfa-11937	77	23	of	of	ADP
ajfa-11937	77	24	non	non	ADJ
ajfa-11937	77	25	-	-	ADJ
ajfa-11937	77	26	executive	executive	ADJ
ajfa-11937	77	27	directors	director	NOUN
ajfa-11937	77	28	,	,	PUNCT
ajfa-11937	77	29	consists	consist	VERB
ajfa-11937	77	30	of	of	ADP
ajfa-11937	77	31	a	a	DET
ajfa-11937	77	32	majority	majority	NOUN
ajfa-11937	77	33	of	of	ADP
ajfa-11937	77	34	independent	independent	ADJ
ajfa-11937	77	35	directors	director	NOUN
ajfa-11937	77	36	and	and	CCONJ
ajfa-11937	77	37	is	be	AUX
ajfa-11937	77	38	chaired	chair	VERB
ajfa-11937	77	39	by	by	ADP
ajfa-11937	77	40	an	an	DET
ajfa-11937	77	41	independent	independent	ADJ
ajfa-11937	77	42	chair	chair	NOUN
ajfa-11937	77	43	who	who	PRON
ajfa-11937	77	44	is	be	AUX
ajfa-11937	77	45	not	not	PART
ajfa-11937	77	46	the	the	DET
ajfa-11937	77	47	chair	chair	NOUN
ajfa-11937	77	48	of	of	ADP
ajfa-11937	77	49	the	the	DET
ajfa-11937	77	50	board	board	NOUN
ajfa-11937	77	51	.	.	PUNCT
ajfa-11937	78	1	this	this	DET
ajfa-11937	78	2	recommendation	recommendation	NOUN
ajfa-11937	78	3	is	be	AUX
ajfa-11937	78	4	justified	justify	VERB
ajfa-11937	78	5	by	by	ADP
ajfa-11937	78	6	the	the	DET
ajfa-11937	78	7	findings	finding	NOUN
ajfa-11937	78	8	of	of	ADP
ajfa-11937	78	9	previous	previous	ADJ
ajfa-11937	78	10	studies	study	NOUN
ajfa-11937	78	11	which	which	PRON
ajfa-11937	78	12	establish	establish	VERB
ajfa-11937	78	13	that	that	SCONJ
ajfa-11937	78	14	ac	ac	PROPN
ajfa-11937	78	15	independence	independence	NOUN
ajfa-11937	78	16	is	be	AUX
ajfa-11937	78	17	associated	associate	VERB
ajfa-11937	78	18	with	with	ADP
ajfa-11937	78	19	the	the	DET
ajfa-11937	78	20	committee	committee	NOUN
ajfa-11937	78	21	’s	’s	PART
ajfa-11937	78	22	performance	performance	NOUN
ajfa-11937	78	23	of	of	ADP
ajfa-11937	78	24	its	its	PRON
ajfa-11937	78	25	roles	role	NOUN
ajfa-11937	78	26	(	(	PUNCT
ajfa-11937	78	27	abbott	abbott	PROPN
ajfa-11937	78	28	et	et	PROPN
ajfa-11937	78	29	al	al	PROPN
ajfa-11937	78	30	,	,	PUNCT
ajfa-11937	78	31	2000	2000	NUM
ajfa-11937	78	32	;	;	PUNCT
ajfa-11937	78	33	beasley	beasley	PROPN
ajfa-11937	78	34	et	et	PROPN
ajfa-11937	78	35	al	al	PROPN
ajfa-11937	78	36	,	,	PUNCT
ajfa-11937	78	37	2000	2000	NUM
ajfa-11937	78	38	;	;	PUNCT
ajfa-11937	78	39	carcello	carcello	PROPN
ajfa-11937	78	40	&	&	CCONJ
ajfa-11937	78	41	neal	neal	PROPN
ajfa-11937	78	42	,	,	PUNCT
ajfa-11937	78	43	2000	2000	NUM
ajfa-11937	78	44	;	;	PUNCT
ajfa-11937	78	45	goodwin	goodwin	PROPN
ajfa-11937	78	46	&	&	CCONJ
ajfa-11937	78	47	yeo	yeo	PROPN
ajfa-11937	78	48	,	,	PUNCT
ajfa-11937	78	49	2001	2001	NUM
ajfa-11937	78	50	;	;	PUNCT
ajfa-11937	78	51	klein	klein	PROPN
ajfa-11937	78	52	,	,	PUNCT
ajfa-11937	78	53	2002	2002	NUM
ajfa-11937	78	54	;	;	PUNCT
ajfa-11937	78	55	abbott	abbott	PROPN
ajfa-11937	78	56	et	et	PROPN
ajfa-11937	78	57	al	al	PROPN
ajfa-11937	78	58	,	,	PUNCT
ajfa-11937	78	59	2004	2004	NUM
ajfa-11937	78	60	)	)	PUNCT
ajfa-11937	78	61	.	.	PUNCT
ajfa-11937	79	1	2.2.2	2.2.2	NUM
ajfa-11937	79	2	audit	audit	NOUN
ajfa-11937	79	3	committee	committee	NOUN
ajfa-11937	79	4	expertise	expertise	NOUN
ajfa-11937	79	5	ac	ac	PROPN
ajfa-11937	79	6	expertise	expertise	NOUN
ajfa-11937	79	7	is	be	AUX
ajfa-11937	79	8	considered	consider	VERB
ajfa-11937	79	9	another	another	DET
ajfa-11937	79	10	key	key	ADJ
ajfa-11937	79	11	characteristic	characteristic	NOUN
ajfa-11937	79	12	for	for	SCONJ
ajfa-11937	79	13	the	the	DET
ajfa-11937	79	14	ac	ac	PROPN
ajfa-11937	79	15	to	to	PART
ajfa-11937	79	16	effectively	effectively	ADV
ajfa-11937	79	17	fulfil	fulfil	VERB
ajfa-11937	79	18	its	its	PRON
ajfa-11937	79	19	roles	role	NOUN
ajfa-11937	79	20	.	.	PUNCT
ajfa-11937	80	1	asx	asx	NOUN
ajfa-11937	80	2	corporate	corporate	ADJ
ajfa-11937	80	3	governance	governance	NOUN
ajfa-11937	80	4	council	council	NOUN
ajfa-11937	80	5	(	(	PUNCT
ajfa-11937	80	6	2007	2007	NUM
ajfa-11937	80	7	)	)	PUNCT
ajfa-11937	80	8	recommendation	recommendation	NOUN
ajfa-11937	80	9	4.3	4.3	NUM
ajfa-11937	80	10	states	state	NOUN
ajfa-11937	80	11	that	that	SCONJ
ajfa-11937	80	12	an	an	DET
ajfa-11937	80	13	ac	ac	PROPN
ajfa-11937	80	14	should	should	AUX
ajfa-11937	80	15	include	include	VERB
ajfa-11937	80	16	members	member	NOUN
ajfa-11937	80	17	who	who	PRON
ajfa-11937	80	18	are	be	AUX
ajfa-11937	80	19	all	all	PRON
ajfa-11937	80	20	financially	financially	ADV
ajfa-11937	80	21	competent	competent	ADJ
ajfa-11937	80	22	,	,	PUNCT
ajfa-11937	80	23	at	at	ADP
ajfa-11937	80	24	least	least	ADV
ajfa-11937	80	25	one	one	NUM
ajfa-11937	80	26	member	member	NOUN
ajfa-11937	80	27	should	should	AUX
ajfa-11937	80	28	have	have	VERB
ajfa-11937	80	29	relevant	relevant	ADJ
ajfa-11937	80	30	accounting	accounting	NOUN
ajfa-11937	80	31	or	or	CCONJ
ajfa-11937	80	32	financial	financial	ADJ
ajfa-11937	80	33	qualifications	qualification	NOUN
ajfa-11937	80	34	and	and	CCONJ
ajfa-11937	80	35	also	also	ADV
ajfa-11937	80	36	some	some	DET
ajfa-11937	80	37	members	member	NOUN
ajfa-11937	80	38	should	should	AUX
ajfa-11937	80	39	have	have	VERB
ajfa-11937	80	40	an	an	DET
ajfa-11937	80	41	understanding	understanding	NOUN
ajfa-11937	80	42	of	of	ADP
ajfa-11937	80	43	the	the	DET
ajfa-11937	80	44	industry	industry	NOUN
ajfa-11937	80	45	in	in	ADP
ajfa-11937	80	46	which	which	PRON
ajfa-11937	80	47	the	the	DET
ajfa-11937	80	48	entity	entity	NOUN
ajfa-11937	80	49	operates	operate	VERB
ajfa-11937	80	50	.	.	PUNCT
ajfa-11937	81	1	this	this	PRON
ajfa-11937	81	2	would	would	AUX
ajfa-11937	81	3	not	not	PART
ajfa-11937	81	4	only	only	ADV
ajfa-11937	81	5	enable	enable	VERB
ajfa-11937	81	6	the	the	DET
ajfa-11937	81	7	ac	ac	PROPN
ajfa-11937	81	8	to	to	PART
ajfa-11937	81	9	vet	vet	VERB
ajfa-11937	81	10	the	the	DET
ajfa-11937	81	11	financial	financial	ADJ
ajfa-11937	81	12	statements	statement	NOUN
ajfa-11937	81	13	,	,	PUNCT
ajfa-11937	81	14	but	but	CCONJ
ajfa-11937	81	15	also	also	ADV
ajfa-11937	81	16	to	to	PART
ajfa-11937	81	17	understand	understand	VERB
ajfa-11937	81	18	and	and	CCONJ
ajfa-11937	81	19	evaluate	evaluate	VERB
ajfa-11937	81	20	the	the	DET
ajfa-11937	81	21	financial	financial	ADJ
ajfa-11937	81	22	resources	resource	NOUN
ajfa-11937	81	23	needs	need	NOUN
ajfa-11937	81	24	of	of	ADP
ajfa-11937	81	25	the	the	DET
ajfa-11937	81	26	iaf	iaf	NOUN
ajfa-11937	81	27	for	for	ADP
ajfa-11937	81	28	achieving	achieve	VERB
ajfa-11937	81	29	its	its	PRON
ajfa-11937	81	30	scope	scope	NOUN
ajfa-11937	81	31	and	and	CCONJ
ajfa-11937	81	32	quality	quality	NOUN
ajfa-11937	81	33	of	of	ADP
ajfa-11937	81	34	work	work	NOUN
ajfa-11937	81	35	(	(	PUNCT
ajfa-11937	81	36	munro	munro	PROPN
ajfa-11937	81	37	&	&	CCONJ
ajfa-11937	81	38	buckby	buckby	PROPN
ajfa-11937	81	39	,	,	PUNCT
ajfa-11937	81	40	2008	2008	NUM
ajfa-11937	81	41	)	)	PUNCT
ajfa-11937	81	42	.	.	PUNCT
ajfa-11937	82	1	findings	finding	NOUN
ajfa-11937	82	2	from	from	ADP
ajfa-11937	82	3	earlier	early	ADJ
ajfa-11937	82	4	studies	study	NOUN
ajfa-11937	82	5	have	have	AUX
ajfa-11937	82	6	shown	show	VERB
ajfa-11937	82	7	that	that	SCONJ
ajfa-11937	82	8	financial	financial	ADJ
ajfa-11937	82	9	expertise	expertise	NOUN
ajfa-11937	82	10	is	be	AUX
ajfa-11937	82	11	essential	essential	ADJ
ajfa-11937	82	12	for	for	SCONJ
ajfa-11937	82	13	ac	ac	PROPN
ajfa-11937	82	14	members	member	NOUN
ajfa-11937	82	15	to	to	PART
ajfa-11937	82	16	perform	perform	VERB
ajfa-11937	82	17	their	their	PRON
ajfa-11937	82	18	role	role	NOUN
ajfa-11937	82	19	well	well	ADV
ajfa-11937	82	20	(	(	PUNCT
ajfa-11937	82	21	raghunandan	raghunandan	PROPN
ajfa-11937	82	22	et	et	PROPN
ajfa-11937	82	23	al	al	PROPN
ajfa-11937	82	24	,	,	PUNCT
ajfa-11937	82	25	2001	2001	NUM
ajfa-11937	82	26	;	;	PUNCT
ajfa-11937	82	27	dezoort	dezoort	PROPN
ajfa-11937	82	28	&	&	CCONJ
ajfa-11937	82	29	salterio	salterio	PROPN
ajfa-11937	82	30	,	,	PUNCT
ajfa-11937	82	31	2001	2001	NUM
ajfa-11937	82	32	;	;	PUNCT
ajfa-11937	82	33	abbott	abbott	PROPN
ajfa-11937	82	34	et	et	PROPN
ajfa-11937	82	35	al	al	PROPN
ajfa-11937	82	36	,	,	PUNCT
ajfa-11937	82	37	2003	2003	NUM
ajfa-11937	82	38	;	;	PUNCT
ajfa-11937	82	39	goodwin	goodwin	PROPN
ajfa-11937	82	40	,	,	PUNCT
ajfa-11937	82	41	2003	2003	NUM
ajfa-11937	82	42	;	;	PUNCT
ajfa-11937	82	43	xie	xie	PROPN
ajfa-11937	82	44	et	et	PROPN
ajfa-11937	82	45	al	al	PROPN
ajfa-11937	82	46	,	,	PUNCT
ajfa-11937	82	47	2003	2003	NUM
ajfa-11937	82	48	;	;	PUNCT
ajfa-11937	82	49	abbott	abbott	PROPN
ajfa-11937	82	50	et	et	PROPN
ajfa-11937	82	51	al	al	PROPN
ajfa-11937	82	52	,	,	PUNCT
ajfa-11937	82	53	2004	2004	NUM
ajfa-11937	82	54	;	;	PUNCT
ajfa-11937	82	55	davidson	davidson	PROPN
ajfa-11937	82	56	et	et	PROPN
ajfa-11937	82	57	al	al	PROPN
ajfa-11937	82	58	,	,	PUNCT
ajfa-11937	82	59	2004	2004	NUM
ajfa-11937	82	60	)	)	PUNCT
ajfa-11937	82	61	.	.	PUNCT
ajfa-11937	83	1	2.2.3	2.2.3	NUM
ajfa-11937	83	2	audit	audit	NOUN
ajfa-11937	83	3	committee	committee	NOUN
ajfa-11937	83	4	frequency	frequency	NOUN
ajfa-11937	83	5	of	of	ADP
ajfa-11937	83	6	meetings	meeting	NOUN
ajfa-11937	83	7	asx	asx	NOUN
ajfa-11937	83	8	corporate	corporate	ADJ
ajfa-11937	83	9	governance	governance	NOUN
ajfa-11937	83	10	council	council	NOUN
ajfa-11937	83	11	does	do	AUX
ajfa-11937	83	12	not	not	PART
ajfa-11937	83	13	provide	provide	VERB
ajfa-11937	83	14	recommendations	recommendation	NOUN
ajfa-11937	83	15	on	on	ADP
ajfa-11937	83	16	the	the	DET
ajfa-11937	83	17	number	number	NOUN
ajfa-11937	83	18	of	of	ADP
ajfa-11937	83	19	meetings	meeting	NOUN
ajfa-11937	83	20	that	that	PRON
ajfa-11937	83	21	an	an	DET
ajfa-11937	83	22	ac	ac	PROPN
ajfa-11937	83	23	should	should	AUX
ajfa-11937	83	24	have	have	VERB
ajfa-11937	83	25	each	each	DET
ajfa-11937	83	26	year	year	NOUN
ajfa-11937	83	27	.	.	PUNCT
ajfa-11937	84	1	the	the	DET
ajfa-11937	84	2	number	number	NOUN
ajfa-11937	84	3	of	of	ADP
ajfa-11937	84	4	ac	ac	PROPN
ajfa-11937	84	5	meetings	meeting	NOUN
ajfa-11937	84	6	held	hold	VERB
ajfa-11937	84	7	each	each	DET
ajfa-11937	84	8	year	year	NOUN
ajfa-11937	84	9	may	may	AUX
ajfa-11937	84	10	differ	differ	VERB
ajfa-11937	84	11	and	and	CCONJ
ajfa-11937	84	12	should	should	AUX
ajfa-11937	84	13	depend	depend	VERB
ajfa-11937	84	14	on	on	ADP
ajfa-11937	84	15	the	the	DET
ajfa-11937	84	16	size	size	NOUN
ajfa-11937	84	17	and	and	CCONJ
ajfa-11937	84	18	the	the	DET
ajfa-11937	84	19	risk	risk	NOUN
ajfa-11937	84	20	of	of	ADP
ajfa-11937	84	21	the	the	DET
ajfa-11937	84	22	business	business	NOUN
ajfa-11937	84	23	.	.	PUNCT
ajfa-11937	85	1	evidence	evidence	NOUN
ajfa-11937	85	2	supports	support	VERB
ajfa-11937	85	3	the	the	DET
ajfa-11937	85	4	significance	significance	NOUN
ajfa-11937	85	5	of	of	ADP
ajfa-11937	85	6	ac	ac	PROPN
ajfa-11937	85	7	frequency	frequency	NOUN
ajfa-11937	85	8	of	of	ADP
ajfa-11937	85	9	meetings	meeting	NOUN
ajfa-11937	85	10	(	(	PUNCT
ajfa-11937	85	11	beasley	beasley	PROPN
ajfa-11937	85	12	et	et	PROPN
ajfa-11937	85	13	al	al	PROPN
ajfa-11937	85	14	,	,	PUNCT
ajfa-11937	85	15	2000	2000	NUM
ajfa-11937	85	16	;	;	PUNCT
ajfa-11937	85	17	xie	xie	PROPN
ajfa-11937	85	18	et	et	PROPN
ajfa-11937	85	19	al	al	PROPN
ajfa-11937	85	20	,	,	PUNCT
ajfa-11937	85	21	2003	2003	NUM
ajfa-11937	85	22	;	;	PUNCT
ajfa-11937	85	23	abbott	abbott	PROPN
ajfa-11937	85	24	et	et	PROPN
ajfa-11937	85	25	al	al	PROPN
ajfa-11937	85	26	,	,	PUNCT
ajfa-11937	85	27	2004	2004	NUM
ajfa-11937	85	28	)	)	PUNCT
ajfa-11937	85	29	.	.	PUNCT
ajfa-11937	86	1	beasley	beasley	PROPN
ajfa-11937	86	2	et	et	PROPN
ajfa-11937	86	3	al	al	PROPN
ajfa-11937	86	4	(	(	PUNCT
ajfa-11937	86	5	2000	2000	NUM
ajfa-11937	86	6	)	)	PUNCT
ajfa-11937	86	7	find	find	VERB
ajfa-11937	86	8	that	that	SCONJ
ajfa-11937	86	9	more	more	ADV
ajfa-11937	86	10	frequent	frequent	ADJ
ajfa-11937	86	11	ac	ac	PROPN
ajfa-11937	86	12	meetings	meeting	NOUN
ajfa-11937	86	13	is	be	AUX
ajfa-11937	86	14	associated	associate	VERB
ajfa-11937	86	15	with	with	ADP
ajfa-11937	86	16	less	less	ADJ
ajfa-11937	86	17	fraud	fraud	NOUN
ajfa-11937	86	18	.	.	PUNCT
ajfa-11937	87	1	this	this	PRON
ajfa-11937	87	2	and	and	CCONJ
ajfa-11937	87	3	other	other	ADJ
ajfa-11937	87	4	results	result	NOUN
ajfa-11937	87	5	infer	infer	VERB
ajfa-11937	87	6	that	that	SCONJ
ajfa-11937	87	7	acs	acs	PROPN
ajfa-11937	87	8	that	that	PRON
ajfa-11937	87	9	meet	meet	VERB
ajfa-11937	87	10	more	more	ADV
ajfa-11937	87	11	frequently	frequently	ADV
ajfa-11937	87	12	are	be	AUX
ajfa-11937	87	13	more	more	ADV
ajfa-11937	87	14	likely	likely	ADJ
ajfa-11937	87	15	to	to	PART
ajfa-11937	87	16	be	be	AUX
ajfa-11937	87	17	up	up	ADP
ajfa-11937	87	18	to	to	ADP
ajfa-11937	87	19	date	date	NOUN
ajfa-11937	87	20	about	about	ADP
ajfa-11937	87	21	,	,	PUNCT
ajfa-11937	87	22	and	and	CCONJ
ajfa-11937	87	23	attentive	attentive	ADJ
ajfa-11937	87	24	to	to	ADP
ajfa-11937	87	25	the	the	DET
ajfa-11937	87	26	company	company	NOUN
ajfa-11937	87	27	’s	’s	PART
ajfa-11937	87	28	current	current	ADJ
ajfa-11937	87	29	auditing	auditing	NOUN
ajfa-11937	87	30	issues	issue	NOUN
ajfa-11937	87	31	and	and	CCONJ
ajfa-11937	87	32	auditing	audit	VERB
ajfa-11937	87	33	resourcing	resourcing	NOUN
ajfa-11937	87	34	needs	need	NOUN
ajfa-11937	87	35	.	.	PUNCT
ajfa-11937	88	1	2.2.4	2.2.4	NUM
ajfa-11937	88	2	audit	audit	NOUN
ajfa-11937	88	3	committee	committee	NOUN
ajfa-11937	88	4	size	size	NOUN
ajfa-11937	88	5	ac	ac	PROPN
ajfa-11937	88	6	size	size	NOUN
ajfa-11937	88	7	of	of	ADP
ajfa-11937	88	8	membership	membership	NOUN
ajfa-11937	88	9	is	be	AUX
ajfa-11937	88	10	also	also	ADV
ajfa-11937	88	11	important	important	ADJ
ajfa-11937	88	12	to	to	ADP
ajfa-11937	88	13	the	the	DET
ajfa-11937	88	14	overall	overall	ADJ
ajfa-11937	88	15	strength	strength	NOUN
ajfa-11937	88	16	of	of	ADP
ajfa-11937	88	17	the	the	DET
ajfa-11937	88	18	ac	ac	PROPN
ajfa-11937	88	19	.	.	PROPN
ajfa-11937	89	1	felo	felo	ADV
ajfa-11937	89	2	et	et	PROPN
ajfa-11937	89	3	al	al	PROPN
ajfa-11937	89	4	(	(	PUNCT
ajfa-11937	89	5	2003	2003	NUM
ajfa-11937	89	6	)	)	PUNCT
ajfa-11937	89	7	posit	posit	VERB
ajfa-11937	89	8	that	that	SCONJ
ajfa-11937	89	9	a	a	DET
ajfa-11937	89	10	larger	large	ADJ
ajfa-11937	89	11	ac	ac	NOUN
ajfa-11937	89	12	increases	increase	VERB
ajfa-11937	89	13	financial	financial	ADJ
ajfa-11937	89	14	reporting	reporting	NOUN
ajfa-11937	89	15	quality	quality	NOUN
ajfa-11937	89	16	because	because	SCONJ
ajfa-11937	89	17	it	it	PRON
ajfa-11937	89	18	is	be	AUX
ajfa-11937	89	19	more	more	ADV
ajfa-11937	89	20	likely	likely	ADJ
ajfa-11937	89	21	to	to	PART
ajfa-11937	89	22	discover	discover	VERB
ajfa-11937	89	23	and	and	CCONJ
ajfa-11937	89	24	solve	solve	VERB
ajfa-11937	89	25	potential	potential	ADJ
ajfa-11937	89	26	risks	risk	NOUN
ajfa-11937	89	27	in	in	ADP
ajfa-11937	89	28	the	the	DET
ajfa-11937	89	29	financial	financial	ADJ
ajfa-11937	89	30	reporting	reporting	NOUN
ajfa-11937	89	31	process	process	NOUN
ajfa-11937	89	32	.	.	PUNCT
ajfa-11937	90	1	furthermore	furthermore	ADV
ajfa-11937	90	2	,	,	PUNCT
ajfa-11937	90	3	lin	lin	PROPN
ajfa-11937	90	4	et	et	PROPN
ajfa-11937	90	5	al	al	PROPN
ajfa-11937	90	6	(	(	PUNCT
ajfa-11937	90	7	2006	2006	NUM
ajfa-11937	90	8	)	)	PUNCT
ajfa-11937	90	9	find	find	VERB
ajfa-11937	90	10	that	that	SCONJ
ajfa-11937	90	11	companies	company	NOUN
ajfa-11937	90	12	with	with	ADP
ajfa-11937	90	13	acs	acs	PROPN
ajfa-11937	90	14	comprising	comprising	NOUN
ajfa-11937	90	15	of	of	ADP
ajfa-11937	90	16	at	at	ADV
ajfa-11937	90	17	least	least	ADV
ajfa-11937	90	18	four	four	NUM
ajfa-11937	90	19	members	member	NOUN
ajfa-11937	90	20	are	be	AUX
ajfa-11937	90	21	less	less	ADV
ajfa-11937	90	22	likely	likely	ADJ
ajfa-11937	90	23	to	to	PART
ajfa-11937	90	24	experience	experience	VERB
ajfa-11937	90	25	earnings	earning	NOUN
ajfa-11937	90	26	restatements	restatement	NOUN
ajfa-11937	90	27	.	.	PUNCT
ajfa-11937	91	1	dalton	dalton	PROPN
ajfa-11937	91	2	et	et	PROPN
ajfa-11937	91	3	al	al	PROPN
ajfa-11937	91	4	(	(	PUNCT
ajfa-11937	91	5	1998	1998	NUM
ajfa-11937	91	6	)	)	PUNCT
ajfa-11937	91	7	also	also	ADV
ajfa-11937	91	8	find	find	VERB
ajfa-11937	91	9	a	a	DET
ajfa-11937	91	10	positive	positive	ADJ
ajfa-11937	91	11	association	association	NOUN
ajfa-11937	91	12	between	between	ADP
ajfa-11937	91	13	ac	ac	PROPN
ajfa-11937	91	14	size	size	NOUN
ajfa-11937	91	15	and	and	CCONJ
ajfa-11937	91	16	the	the	DET
ajfa-11937	91	17	monitoring	monitoring	NOUN
ajfa-11937	91	18	function	function	NOUN
ajfa-11937	91	19	of	of	ADP
ajfa-11937	91	20	the	the	DET
ajfa-11937	91	21	board	board	NOUN
ajfa-11937	91	22	.	.	PUNCT
ajfa-11937	92	1	based	base	VERB
ajfa-11937	92	2	on	on	ADP
ajfa-11937	92	3	these	these	DET
ajfa-11937	92	4	results	result	NOUN
ajfa-11937	92	5	,	,	PUNCT
ajfa-11937	92	6	a	a	DET
ajfa-11937	92	7	larger	large	ADJ
ajfa-11937	92	8	ac	ac	NOUN
ajfa-11937	92	9	is	be	AUX
ajfa-11937	92	10	necessary	necessary	ADJ
ajfa-11937	92	11	for	for	ADP
ajfa-11937	92	12	effective	effective	ADJ
ajfa-11937	92	13	monitoring	monitoring	NOUN
ajfa-11937	92	14	of	of	ADP
ajfa-11937	92	15	the	the	DET
ajfa-11937	92	16	iaf	iaf	NOUN
ajfa-11937	92	17	and	and	CCONJ
ajfa-11937	92	18	its	its	PRON
ajfa-11937	92	19	resourcing	resourcing	NOUN
ajfa-11937	92	20	needs	need	NOUN
ajfa-11937	92	21	.	.	PUNCT
ajfa-11937	93	1	although	although	SCONJ
ajfa-11937	93	2	asx	asx	NOUN
ajfa-11937	93	3	corporate	corporate	ADJ
ajfa-11937	93	4	governance	governance	NOUN
ajfa-11937	93	5	council	council	NOUN
ajfa-11937	93	6	(	(	PUNCT
ajfa-11937	93	7	2007	2007	NUM
ajfa-11937	93	8	)	)	PUNCT
ajfa-11937	93	9	recommendation	recommendation	NOUN
ajfa-11937	93	10	4.2	4.2	NUM
ajfa-11937	93	11	states	state	NOUN
ajfa-11937	93	12	that	that	SCONJ
ajfa-11937	93	13	an	an	DET
ajfa-11937	93	14	ac	ac	PROPN
ajfa-11937	93	15	should	should	AUX
ajfa-11937	93	16	have	have	VERB
ajfa-11937	93	17	at	at	ADV
ajfa-11937	93	18	least	least	ADV
ajfa-11937	93	19	three	three	NUM
ajfa-11937	93	20	members	member	NOUN
ajfa-11937	93	21	,	,	PUNCT
ajfa-11937	93	22	companies	company	NOUN
ajfa-11937	93	23	may	may	AUX
ajfa-11937	93	24	choose	choose	VERB
ajfa-11937	93	25	to	to	PART
ajfa-11937	93	26	have	have	VERB
ajfa-11937	93	27	more	more	ADJ
ajfa-11937	93	28	than	than	ADP
ajfa-11937	93	29	three	three	NUM
ajfa-11937	93	30	members	member	NOUN
ajfa-11937	93	31	.	.	PUNCT
ajfa-11937	94	1	this	this	DET
ajfa-11937	94	2	study	study	NOUN
ajfa-11937	94	3	asian	asian	PROPN
ajfa-11937	94	4	journal	journal	PROPN
ajfa-11937	94	5	of	of	ADP
ajfa-11937	94	6	finance	finance	PROPN
ajfa-11937	94	7	&	&	CCONJ
ajfa-11937	94	8	accounting	accounting	PROPN
ajfa-11937	94	9	issn	issn	PROPN
ajfa-11937	94	10	1946	1946	NUM
ajfa-11937	94	11	-	-	PUNCT
ajfa-11937	94	12	052x	052x	PROPN
ajfa-11937	94	13	2017	2017	NUM
ajfa-11937	94	14	,	,	PUNCT
ajfa-11937	94	15	vol	vol	NOUN
ajfa-11937	94	16	.	.	NOUN
ajfa-11937	94	17	9	9	NUM
ajfa-11937	94	18	,	,	PUNCT
ajfa-11937	94	19	no	no	NOUN
ajfa-11937	94	20	.	.	NOUN
ajfa-11937	94	21	2	2	NUM
ajfa-11937	94	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	94	23	167	167	NUM
ajfa-11937	94	24	uses	use	VERB
ajfa-11937	94	25	the	the	DET
ajfa-11937	94	26	same	same	ADJ
ajfa-11937	94	27	argument	argument	NOUN
ajfa-11937	94	28	that	that	SCONJ
ajfa-11937	94	29	a	a	DET
ajfa-11937	94	30	larger	large	ADJ
ajfa-11937	94	31	size	size	NOUN
ajfa-11937	94	32	ac	ac	PROPN
ajfa-11937	94	33	would	would	AUX
ajfa-11937	94	34	have	have	AUX
ajfa-11937	94	35	more	more	ADV
ajfa-11937	94	36	diverse	diverse	ADJ
ajfa-11937	94	37	skills	skill	NOUN
ajfa-11937	94	38	and	and	CCONJ
ajfa-11937	94	39	knowledge	knowledge	NOUN
ajfa-11937	94	40	to	to	PART
ajfa-11937	94	41	enhance	enhance	VERB
ajfa-11937	94	42	its	its	PRON
ajfa-11937	94	43	monitoring	monitoring	NOUN
ajfa-11937	94	44	and	and	CCONJ
ajfa-11937	94	45	advisory	advisory	ADJ
ajfa-11937	94	46	roles	role	NOUN
ajfa-11937	94	47	and	and	CCONJ
ajfa-11937	94	48	potentially	potentially	ADV
ajfa-11937	94	49	,	,	PUNCT
ajfa-11937	94	50	its	its	PRON
ajfa-11937	94	51	advocacy	advocacy	NOUN
ajfa-11937	94	52	role	role	NOUN
ajfa-11937	94	53	in	in	ADP
ajfa-11937	94	54	respect	respect	NOUN
ajfa-11937	94	55	of	of	ADP
ajfa-11937	94	56	the	the	DET
ajfa-11937	94	57	iaf	iaf	NOUN
ajfa-11937	94	58	’s	’s	PART
ajfa-11937	94	59	resourcing	resource	VERB
ajfa-11937	94	60	determination	determination	NOUN
ajfa-11937	94	61	.	.	PUNCT
ajfa-11937	95	1	2.2.5	2.2.5	NUM
ajfa-11937	95	2	audit	audit	NOUN
ajfa-11937	95	3	committee	committee	NOUN
ajfa-11937	95	4	charter	charter	NOUN
ajfa-11937	95	5	an	an	DET
ajfa-11937	95	6	ac	ac	PROPN
ajfa-11937	95	7	charter	charter	NOUN
ajfa-11937	95	8	can	can	AUX
ajfa-11937	95	9	provide	provide	VERB
ajfa-11937	95	10	effectiveness	effectiveness	NOUN
ajfa-11937	95	11	to	to	ADP
ajfa-11937	95	12	the	the	DET
ajfa-11937	95	13	ac	ac	PROPN
ajfa-11937	95	14	because	because	SCONJ
ajfa-11937	95	15	it	it	PRON
ajfa-11937	95	16	gives	give	VERB
ajfa-11937	95	17	formality	formality	NOUN
ajfa-11937	95	18	,	,	PUNCT
ajfa-11937	95	19	and	and	CCONJ
ajfa-11937	95	20	hence	hence	ADV
ajfa-11937	95	21	authority	authority	NOUN
ajfa-11937	95	22	to	to	ADP
ajfa-11937	95	23	the	the	DET
ajfa-11937	95	24	scope	scope	NOUN
ajfa-11937	95	25	of	of	ADP
ajfa-11937	95	26	the	the	DET
ajfa-11937	95	27	ac	ac	PROPN
ajfa-11937	95	28	’s	’s	PART
ajfa-11937	95	29	roles	role	NOUN
ajfa-11937	95	30	,	,	PUNCT
ajfa-11937	95	31	responsibilities	responsibility	NOUN
ajfa-11937	95	32	,	,	PUNCT
ajfa-11937	95	33	powers	power	NOUN
ajfa-11937	95	34	and	and	CCONJ
ajfa-11937	95	35	rights	right	NOUN
ajfa-11937	95	36	.	.	PUNCT
ajfa-11937	96	1	according	accord	VERB
ajfa-11937	96	2	to	to	ADP
ajfa-11937	96	3	asx	asx	NOUN
ajfa-11937	96	4	corporate	corporate	ADJ
ajfa-11937	96	5	governance	governance	NOUN
ajfa-11937	96	6	council	council	NOUN
ajfa-11937	96	7	(	(	PUNCT
ajfa-11937	96	8	2007	2007	NUM
ajfa-11937	96	9	)	)	PUNCT
ajfa-11937	96	10	recommendation	recommendation	NOUN
ajfa-11937	96	11	4.3	4.3	NUM
ajfa-11937	96	12	,	,	PUNCT
ajfa-11937	96	13	an	an	DET
ajfa-11937	96	14	ac	ac	PROPN
ajfa-11937	96	15	should	should	AUX
ajfa-11937	96	16	have	have	VERB
ajfa-11937	96	17	a	a	DET
ajfa-11937	96	18	formal	formal	ADJ
ajfa-11937	96	19	charter	charter	NOUN
ajfa-11937	96	20	.	.	PUNCT
ajfa-11937	97	1	kalbers	kalber	NOUN
ajfa-11937	97	2	and	and	CCONJ
ajfa-11937	97	3	fogarty	fogarty	PROPN
ajfa-11937	97	4	(	(	PUNCT
ajfa-11937	97	5	1993	1993	NUM
ajfa-11937	97	6	)	)	PUNCT
ajfa-11937	97	7	argue	argue	VERB
ajfa-11937	97	8	that	that	SCONJ
ajfa-11937	97	9	the	the	DET
ajfa-11937	97	10	existence	existence	NOUN
ajfa-11937	97	11	of	of	ADP
ajfa-11937	97	12	a	a	DET
ajfa-11937	97	13	clear	clear	ADJ
ajfa-11937	97	14	ac	ac	PROPN
ajfa-11937	97	15	charter	charter	NOUN
ajfa-11937	97	16	provides	provide	VERB
ajfa-11937	97	17	power	power	NOUN
ajfa-11937	97	18	for	for	ADP
ajfa-11937	97	19	authoritative	authoritative	ADJ
ajfa-11937	97	20	decision	decision	NOUN
ajfa-11937	97	21	-	-	PUNCT
ajfa-11937	97	22	making	making	NOUN
ajfa-11937	97	23	and	and	CCONJ
ajfa-11937	97	24	enables	enable	VERB
ajfa-11937	97	25	the	the	DET
ajfa-11937	97	26	ac	ac	PROPN
ajfa-11937	97	27	to	to	PART
ajfa-11937	97	28	achieve	achieve	VERB
ajfa-11937	97	29	its	its	PRON
ajfa-11937	97	30	oversight	oversight	NOUN
ajfa-11937	97	31	role	role	NOUN
ajfa-11937	97	32	more	more	ADV
ajfa-11937	97	33	effectively	effectively	ADV
ajfa-11937	97	34	.	.	PUNCT
ajfa-11937	98	1	3	3	X
ajfa-11937	98	2	.	.	X
ajfa-11937	98	3	hypothesis	hypothesis	NOUN
ajfa-11937	98	4	formulation	formulation	NOUN
ajfa-11937	98	5	as	as	SCONJ
ajfa-11937	98	6	discussed	discuss	VERB
ajfa-11937	98	7	,	,	PUNCT
ajfa-11937	98	8	the	the	DET
ajfa-11937	98	9	responsibilities	responsibility	NOUN
ajfa-11937	98	10	of	of	ADP
ajfa-11937	98	11	the	the	DET
ajfa-11937	98	12	iaf	iaf	NOUN
ajfa-11937	98	13	have	have	AUX
ajfa-11937	98	14	broadened	broaden	VERB
ajfa-11937	98	15	and	and	CCONJ
ajfa-11937	98	16	the	the	DET
ajfa-11937	98	17	oversight	oversight	NOUN
ajfa-11937	98	18	role	role	NOUN
ajfa-11937	98	19	of	of	ADP
ajfa-11937	98	20	acs	acs	PROPN
ajfa-11937	98	21	has	have	AUX
ajfa-11937	98	22	expanded	expand	VERB
ajfa-11937	98	23	more	more	ADV
ajfa-11937	98	24	fully	fully	ADV
ajfa-11937	98	25	into	into	ADP
ajfa-11937	98	26	the	the	DET
ajfa-11937	98	27	field	field	NOUN
ajfa-11937	98	28	of	of	ADP
ajfa-11937	98	29	the	the	DET
ajfa-11937	98	30	iaf	iaf	NOUN
ajfa-11937	98	31	in	in	ADP
ajfa-11937	98	32	recent	recent	ADJ
ajfa-11937	98	33	years	year	NOUN
ajfa-11937	98	34	.	.	PUNCT
ajfa-11937	99	1	this	this	DET
ajfa-11937	99	2	field	field	NOUN
ajfa-11937	99	3	of	of	ADP
ajfa-11937	99	4	the	the	DET
ajfa-11937	99	5	iaf	iaf	NOUN
ajfa-11937	99	6	covers	cover	VERB
ajfa-11937	99	7	responsibilities	responsibility	NOUN
ajfa-11937	99	8	for	for	ADP
ajfa-11937	99	9	evaluating	evaluate	VERB
ajfa-11937	99	10	and	and	CCONJ
ajfa-11937	99	11	providing	provide	VERB
ajfa-11937	99	12	reasonable	reasonable	ADJ
ajfa-11937	99	13	assurance	assurance	NOUN
ajfa-11937	99	14	so	so	SCONJ
ajfa-11937	99	15	that	that	PRON
ajfa-11937	99	16	risk	risk	NOUN
ajfa-11937	99	17	management	management	NOUN
ajfa-11937	99	18	,	,	PUNCT
ajfa-11937	99	19	internal	internal	ADJ
ajfa-11937	99	20	control	control	NOUN
ajfa-11937	99	21	,	,	PUNCT
ajfa-11937	99	22	and	and	CCONJ
ajfa-11937	99	23	governance	governance	NOUN
ajfa-11937	99	24	systems	system	NOUN
ajfa-11937	99	25	are	be	AUX
ajfa-11937	99	26	functioning	function	VERB
ajfa-11937	99	27	as	as	ADP
ajfa-11937	99	28	intended	intend	VERB
ajfa-11937	99	29	.	.	PUNCT
ajfa-11937	100	1	hence	hence	ADV
ajfa-11937	100	2	,	,	PUNCT
ajfa-11937	100	3	an	an	DET
ajfa-11937	100	4	effective	effective	ADJ
ajfa-11937	100	5	ac	ac	NOUN
ajfa-11937	100	6	with	with	ADP
ajfa-11937	100	7	a	a	DET
ajfa-11937	100	8	strong	strong	ADJ
ajfa-11937	100	9	working	working	NOUN
ajfa-11937	100	10	relationship	relationship	NOUN
ajfa-11937	100	11	with	with	ADP
ajfa-11937	100	12	the	the	DET
ajfa-11937	100	13	iaf	iaf	NOUN
ajfa-11937	100	14	can	can	AUX
ajfa-11937	100	15	be	be	AUX
ajfa-11937	100	16	helpful	helpful	ADJ
ajfa-11937	100	17	to	to	ADP
ajfa-11937	100	18	the	the	DET
ajfa-11937	100	19	iaf	iaf	NOUN
ajfa-11937	100	20	in	in	ADP
ajfa-11937	100	21	performing	perform	VERB
ajfa-11937	100	22	its	its	PRON
ajfa-11937	100	23	responsibilities	responsibility	NOUN
ajfa-11937	100	24	(	(	PUNCT
ajfa-11937	100	25	scarbrough	scarbrough	PROPN
ajfa-11937	100	26	et	et	PROPN
ajfa-11937	100	27	al	al	PROPN
ajfa-11937	100	28	,	,	PUNCT
ajfa-11937	100	29	1998	1998	NUM
ajfa-11937	100	30	;	;	PUNCT
ajfa-11937	100	31	institute	institute	NOUN
ajfa-11937	100	32	of	of	ADP
ajfa-11937	100	33	internal	internal	ADJ
ajfa-11937	100	34	auditors	auditor	NOUN
ajfa-11937	100	35	,	,	PUNCT
ajfa-11937	100	36	2002a	2002a	NUM
ajfa-11937	100	37	;	;	PUNCT
ajfa-11937	100	38	institute	institute	NOUN
ajfa-11937	100	39	of	of	ADP
ajfa-11937	100	40	internal	internal	ADJ
ajfa-11937	100	41	auditors	auditor	NOUN
ajfa-11937	100	42	,	,	PUNCT
ajfa-11937	100	43	2002b	2002b	NUM
ajfa-11937	100	44	;	;	PUNCT
ajfa-11937	100	45	institute	institute	NOUN
ajfa-11937	100	46	of	of	ADP
ajfa-11937	100	47	internal	internal	ADJ
ajfa-11937	100	48	auditors	auditor	NOUN
ajfa-11937	100	49	,	,	PUNCT
ajfa-11937	100	50	2003b	2003b	NUM
ajfa-11937	100	51	)	)	PUNCT
ajfa-11937	100	52	.	.	PUNCT
ajfa-11937	101	1	this	this	DET
ajfa-11937	101	2	study	study	NOUN
ajfa-11937	101	3	’s	’s	PART
ajfa-11937	101	4	primary	primary	ADJ
ajfa-11937	101	5	aim	aim	NOUN
ajfa-11937	101	6	is	be	AUX
ajfa-11937	101	7	to	to	PART
ajfa-11937	101	8	investigate	investigate	VERB
ajfa-11937	101	9	whether	whether	SCONJ
ajfa-11937	101	10	the	the	DET
ajfa-11937	101	11	effectiveness	effectiveness	NOUN
ajfa-11937	101	12	of	of	ADP
ajfa-11937	101	13	an	an	DET
ajfa-11937	101	14	ac	ac	PROPN
ajfa-11937	101	15	,	,	PUNCT
ajfa-11937	101	16	benchmarked	benchmarke	VERB
ajfa-11937	101	17	on	on	ADP
ajfa-11937	101	18	its	its	PRON
ajfa-11937	101	19	own	own	ADJ
ajfa-11937	101	20	governance	governance	NOUN
ajfa-11937	101	21	characteristics	characteristic	NOUN
ajfa-11937	101	22	is	be	AUX
ajfa-11937	101	23	associated	associate	VERB
ajfa-11937	101	24	with	with	ADP
ajfa-11937	101	25	the	the	DET
ajfa-11937	101	26	resourcing	resourcing	NOUN
ajfa-11937	101	27	level	level	NOUN
ajfa-11937	101	28	of	of	ADP
ajfa-11937	101	29	the	the	DET
ajfa-11937	101	30	iaf	iaf	NOUN
ajfa-11937	101	31	,	,	PUNCT
ajfa-11937	101	32	both	both	CCONJ
ajfa-11937	101	33	in	in	ADP
ajfa-11937	101	34	funding	funding	NOUN
ajfa-11937	101	35	and	and	CCONJ
ajfa-11937	101	36	labour	labour	NOUN
ajfa-11937	101	37	hours	hour	NOUN
ajfa-11937	101	38	devoted	devote	VERB
ajfa-11937	101	39	to	to	ADP
ajfa-11937	101	40	the	the	DET
ajfa-11937	101	41	iaf	iaf	NOUN
ajfa-11937	101	42	.	.	PUNCT
ajfa-11937	102	1	it	it	PRON
ajfa-11937	102	2	is	be	AUX
ajfa-11937	102	3	argued	argue	VERB
ajfa-11937	102	4	that	that	SCONJ
ajfa-11937	102	5	a	a	DET
ajfa-11937	102	6	more	more	ADV
ajfa-11937	102	7	independent	independent	ADJ
ajfa-11937	102	8	,	,	PUNCT
ajfa-11937	102	9	diligent	diligent	ADJ
ajfa-11937	102	10	,	,	PUNCT
ajfa-11937	102	11	expert	expert	NOUN
ajfa-11937	102	12	and	and	CCONJ
ajfa-11937	102	13	powerful	powerful	ADJ
ajfa-11937	102	14	ac	ac	PROPN
ajfa-11937	102	15	will	will	AUX
ajfa-11937	102	16	be	be	AUX
ajfa-11937	102	17	more	more	ADV
ajfa-11937	102	18	effective	effective	ADJ
ajfa-11937	102	19	in	in	ADP
ajfa-11937	102	20	communicating	communicate	VERB
ajfa-11937	102	21	with	with	ADP
ajfa-11937	102	22	and	and	CCONJ
ajfa-11937	102	23	understanding	understand	VERB
ajfa-11937	102	24	the	the	DET
ajfa-11937	102	25	scope	scope	NOUN
ajfa-11937	102	26	and	and	CCONJ
ajfa-11937	102	27	quality	quality	NOUN
ajfa-11937	102	28	of	of	ADP
ajfa-11937	102	29	the	the	DET
ajfa-11937	102	30	iaf	iaf	NOUN
ajfa-11937	102	31	’s	’s	PART
ajfa-11937	102	32	work	work	NOUN
ajfa-11937	102	33	and	and	CCONJ
ajfa-11937	102	34	its	its	PRON
ajfa-11937	102	35	resourcing	resourcing	NOUN
ajfa-11937	102	36	needs	need	NOUN
ajfa-11937	102	37	.	.	PUNCT
ajfa-11937	103	1	hence	hence	ADV
ajfa-11937	103	2	,	,	PUNCT
ajfa-11937	103	3	an	an	DET
ajfa-11937	103	4	ac	ac	NOUN
ajfa-11937	103	5	with	with	ADP
ajfa-11937	103	6	an	an	DET
ajfa-11937	103	7	independent	independent	ADJ
ajfa-11937	103	8	chair	chair	NOUN
ajfa-11937	103	9	,	,	PUNCT
ajfa-11937	103	10	more	more	ADV
ajfa-11937	103	11	frequent	frequent	ADJ
ajfa-11937	103	12	meetings	meeting	NOUN
ajfa-11937	103	13	,	,	PUNCT
ajfa-11937	103	14	a	a	DET
ajfa-11937	103	15	higher	high	ADJ
ajfa-11937	103	16	proportion	proportion	NOUN
ajfa-11937	103	17	of	of	ADP
ajfa-11937	103	18	financially	financially	ADV
ajfa-11937	103	19	qualified	qualified	ADJ
ajfa-11937	103	20	and	and	CCONJ
ajfa-11937	103	21	industry	industry	NOUN
ajfa-11937	103	22	experienced	experienced	ADJ
ajfa-11937	103	23	members	member	NOUN
ajfa-11937	103	24	,	,	PUNCT
ajfa-11937	103	25	a	a	DET
ajfa-11937	103	26	larger	large	ADJ
ajfa-11937	103	27	size	size	NOUN
ajfa-11937	103	28	of	of	ADP
ajfa-11937	103	29	membership	membership	NOUN
ajfa-11937	103	30	and	and	CCONJ
ajfa-11937	103	31	a	a	DET
ajfa-11937	103	32	strong	strong	ADJ
ajfa-11937	103	33	charter	charter	NOUN
ajfa-11937	103	34	,	,	PUNCT
ajfa-11937	103	35	will	will	AUX
ajfa-11937	103	36	be	be	AUX
ajfa-11937	103	37	more	more	ADV
ajfa-11937	103	38	cognizant	cognizant	ADJ
ajfa-11937	103	39	of	of	ADP
ajfa-11937	103	40	and	and	CCONJ
ajfa-11937	103	41	capable	capable	ADJ
ajfa-11937	103	42	of	of	ADP
ajfa-11937	103	43	advocating	advocate	VERB
ajfa-11937	103	44	for	for	ADP
ajfa-11937	103	45	the	the	DET
ajfa-11937	103	46	resourcing	resourcing	NOUN
ajfa-11937	103	47	needs	need	NOUN
ajfa-11937	103	48	required	require	VERB
ajfa-11937	103	49	by	by	ADP
ajfa-11937	103	50	the	the	DET
ajfa-11937	103	51	iaf	iaf	NOUN
ajfa-11937	103	52	to	to	PART
ajfa-11937	103	53	fulfil	fulfil	VERB
ajfa-11937	103	54	its	its	PRON
ajfa-11937	103	55	complex	complex	ADJ
ajfa-11937	103	56	scope	scope	NOUN
ajfa-11937	103	57	of	of	ADP
ajfa-11937	103	58	responsibilities	responsibility	NOUN
ajfa-11937	103	59	at	at	ADP
ajfa-11937	103	60	a	a	DET
ajfa-11937	103	61	high	high	ADJ
ajfa-11937	103	62	level	level	NOUN
ajfa-11937	103	63	of	of	ADP
ajfa-11937	103	64	quality	quality	NOUN
ajfa-11937	103	65	.	.	PUNCT
ajfa-11937	104	1	the	the	DET
ajfa-11937	104	2	following	follow	VERB
ajfa-11937	104	3	hypothesis	hypothesis	NOUN
ajfa-11937	104	4	is	be	AUX
ajfa-11937	104	5	formulated	formulate	VERB
ajfa-11937	104	6	:	:	PUNCT
ajfa-11937	104	7	the	the	DET
ajfa-11937	104	8	ac	ac	PROPN
ajfa-11937	104	9	’s	’s	PART
ajfa-11937	104	10	mechanisms	mechanism	NOUN
ajfa-11937	104	11	for	for	ADP
ajfa-11937	104	12	role	role	NOUN
ajfa-11937	104	13	effectiveness	effectiveness	NOUN
ajfa-11937	104	14	based	base	VERB
ajfa-11937	104	15	on	on	ADP
ajfa-11937	104	16	its	its	PRON
ajfa-11937	104	17	governance	governance	NOUN
ajfa-11937	104	18	characteristics	characteristic	NOUN
ajfa-11937	104	19	are	be	AUX
ajfa-11937	104	20	positively	positively	ADV
ajfa-11937	104	21	related	relate	VERB
ajfa-11937	104	22	to	to	ADP
ajfa-11937	104	23	(	(	PUNCT
ajfa-11937	104	24	a	a	PRON
ajfa-11937	104	25	)	)	PUNCT
ajfa-11937	104	26	financial	financial	ADJ
ajfa-11937	104	27	resources	resource	NOUN
ajfa-11937	104	28	(	(	PUNCT
ajfa-11937	104	29	budget	budget	NOUN
ajfa-11937	104	30	)	)	PUNCT
ajfa-11937	104	31	and	and	CCONJ
ajfa-11937	104	32	(	(	PUNCT
ajfa-11937	104	33	b	b	X
ajfa-11937	104	34	)	)	PUNCT
ajfa-11937	104	35	labour	labour	ADJ
ajfa-11937	104	36	resources	resource	NOUN
ajfa-11937	104	37	(	(	PUNCT
ajfa-11937	104	38	hours	hour	NOUN
ajfa-11937	104	39	)	)	PUNCT
ajfa-11937	104	40	devoted	devote	VERB
ajfa-11937	104	41	to	to	ADP
ajfa-11937	104	42	the	the	DET
ajfa-11937	104	43	iaf	iaf	NOUN
ajfa-11937	104	44	.	.	PUNCT
ajfa-11937	105	1	4	4	X
ajfa-11937	105	2	.	.	X
ajfa-11937	105	3	research	research	NOUN
ajfa-11937	105	4	methods	method	NOUN
ajfa-11937	105	5	4.1	4.1	NUM
ajfa-11937	105	6	sample	sample	NOUN
ajfa-11937	105	7	the	the	DET
ajfa-11937	105	8	sampling	sample	VERB
ajfa-11937	105	9	frame	frame	NOUN
ajfa-11937	105	10	for	for	ADP
ajfa-11937	105	11	this	this	DET
ajfa-11937	105	12	study	study	NOUN
ajfa-11937	105	13	is	be	AUX
ajfa-11937	105	14	top	top	ADJ
ajfa-11937	105	15	300	300	NUM
ajfa-11937	105	16	companies	company	NOUN
ajfa-11937	105	17	listed	list	VERB
ajfa-11937	105	18	on	on	ADP
ajfa-11937	105	19	the	the	DET
ajfa-11937	105	20	asx	asx	NOUN
ajfa-11937	105	21	for	for	ADP
ajfa-11937	105	22	the	the	DET
ajfa-11937	105	23	financial	financial	ADJ
ajfa-11937	105	24	year	year	NOUN
ajfa-11937	105	25	ending	end	VERB
ajfa-11937	105	26	in	in	ADP
ajfa-11937	105	27	30	30	NUM
ajfa-11937	105	28	june	june	PROPN
ajfa-11937	105	29	2010	2010	NUM
ajfa-11937	105	30	.	.	PUNCT
ajfa-11937	106	1	a	a	DET
ajfa-11937	106	2	total	total	NOUN
ajfa-11937	106	3	of	of	ADP
ajfa-11937	106	4	255	255	NUM
ajfa-11937	106	5	companies	company	NOUN
ajfa-11937	106	6	are	be	AUX
ajfa-11937	106	7	drawn	draw	VERB
ajfa-11937	106	8	from	from	ADP
ajfa-11937	106	9	the	the	DET
ajfa-11937	106	10	sampling	sample	VERB
ajfa-11937	106	11	frame	frame	NOUN
ajfa-11937	106	12	on	on	ADP
ajfa-11937	106	13	an	an	DET
ajfa-11937	106	14	elimination	elimination	NOUN
ajfa-11937	106	15	basis	basis	NOUN
ajfa-11937	106	16	.	.	PUNCT
ajfa-11937	107	1	company	company	NOUN
ajfa-11937	107	2	data	datum	NOUN
ajfa-11937	107	3	for	for	ADP
ajfa-11937	107	4	the	the	DET
ajfa-11937	107	5	financial	financial	ADJ
ajfa-11937	107	6	year	year	NOUN
ajfa-11937	107	7	ending	end	VERB
ajfa-11937	107	8	in	in	ADP
ajfa-11937	107	9	30	30	NUM
ajfa-11937	107	10	june	june	PROPN
ajfa-11937	107	11	2010	2010	NUM
ajfa-11937	107	12	is	be	AUX
ajfa-11937	107	13	selected	select	VERB
ajfa-11937	107	14	because	because	SCONJ
ajfa-11937	107	15	the	the	DET
ajfa-11937	107	16	asx	asx	NOUN
ajfa-11937	107	17	listing	list	VERB
ajfa-11937	107	18	rules	rule	NOUN
ajfa-11937	107	19	require	require	VERB
ajfa-11937	107	20	top	top	ADJ
ajfa-11937	107	21	300	300	NUM
ajfa-11937	107	22	listed	list	VERB
ajfa-11937	107	23	companies	company	NOUN
ajfa-11937	107	24	to	to	PART
ajfa-11937	107	25	have	have	VERB
ajfa-11937	107	26	an	an	DET
ajfa-11937	107	27	audit	audit	NOUN
ajfa-11937	107	28	committee	committee	NOUN
ajfa-11937	107	29	and	and	CCONJ
ajfa-11937	107	30	comply	comply	VERB
ajfa-11937	107	31	with	with	ADP
ajfa-11937	107	32	the	the	DET
ajfa-11937	107	33	recommendations	recommendation	NOUN
ajfa-11937	107	34	of	of	ADP
ajfa-11937	107	35	the	the	DET
ajfa-11937	107	36	asx	asx	NOUN
ajfa-11937	107	37	corporate	corporate	ADJ
ajfa-11937	107	38	governance	governance	NOUN
ajfa-11937	107	39	council	council	NOUN
ajfa-11937	107	40	’s	’s	PART
ajfa-11937	107	41	asian	asian	PROPN
ajfa-11937	107	42	journal	journal	NOUN
ajfa-11937	107	43	of	of	ADP
ajfa-11937	107	44	finance	finance	PROPN
ajfa-11937	107	45	&	&	CCONJ
ajfa-11937	107	46	accounting	accounting	PROPN
ajfa-11937	107	47	issn	issn	PROPN
ajfa-11937	107	48	1946	1946	NUM
ajfa-11937	107	49	-	-	PUNCT
ajfa-11937	107	50	052x	052x	PROPN
ajfa-11937	107	51	2017	2017	NUM
ajfa-11937	107	52	,	,	PUNCT
ajfa-11937	107	53	vol	vol	NOUN
ajfa-11937	107	54	.	.	NOUN
ajfa-11937	107	55	9	9	NUM
ajfa-11937	107	56	,	,	PUNCT
ajfa-11937	107	57	no	no	NOUN
ajfa-11937	107	58	.	.	NOUN
ajfa-11937	107	59	2	2	NUM
ajfa-11937	107	60	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	107	61	168	168	NUM
ajfa-11937	107	62	principles	principle	NOUN
ajfa-11937	107	63	and	and	CCONJ
ajfa-11937	107	64	recommendations	recommendation	NOUN
ajfa-11937	107	65	on	on	ADP
ajfa-11937	107	66	the	the	DET
ajfa-11937	107	67	composition	composition	NOUN
ajfa-11937	107	68	,	,	PUNCT
ajfa-11937	107	69	operation	operation	NOUN
ajfa-11937	107	70	and	and	CCONJ
ajfa-11937	107	71	responsibility	responsibility	NOUN
ajfa-11937	107	72	of	of	ADP
ajfa-11937	107	73	an	an	DET
ajfa-11937	107	74	ac	ac	PROPN
ajfa-11937	107	75	(	(	PUNCT
ajfa-11937	107	76	auditing	auditing	NOUN
ajfa-11937	107	77	&	&	CCONJ
ajfa-11937	107	78	assurance	assurance	PROPN
ajfa-11937	107	79	standards	standards	PROPN
ajfa-11937	107	80	board	board	NOUN
ajfa-11937	107	81	,	,	PUNCT
ajfa-11937	107	82	australian	australian	ADJ
ajfa-11937	107	83	institute	institute	NOUN
ajfa-11937	107	84	of	of	ADP
ajfa-11937	107	85	company	company	NOUN
ajfa-11937	107	86	directors	director	NOUN
ajfa-11937	107	87	,	,	PUNCT
ajfa-11937	107	88	&	&	CCONJ
ajfa-11937	107	89	institute	institute	PROPN
ajfa-11937	107	90	of	of	ADP
ajfa-11937	107	91	internal	internal	ADJ
ajfa-11937	107	92	auditors	auditor	NOUN
ajfa-11937	107	93	australia	australia	PROPN
ajfa-11937	107	94	,	,	PUNCT
ajfa-11937	107	95	2008	2008	NUM
ajfa-11937	107	96	)	)	PUNCT
ajfa-11937	107	97	.	.	PUNCT
ajfa-11937	108	1	4.2	4.2	NUM
ajfa-11937	108	2	questionnaire	questionnaire	NOUN
ajfa-11937	108	3	a	a	DET
ajfa-11937	108	4	questionnaire	questionnaire	NOUN
ajfa-11937	108	5	is	be	AUX
ajfa-11937	108	6	developed	develop	VERB
ajfa-11937	108	7	and	and	CCONJ
ajfa-11937	108	8	administered	administer	VERB
ajfa-11937	108	9	to	to	ADP
ajfa-11937	108	10	iaes	iae	NOUN
ajfa-11937	108	11	of	of	ADP
ajfa-11937	108	12	the	the	DET
ajfa-11937	108	13	sampled	sample	VERB
ajfa-11937	108	14	companies	company	NOUN
ajfa-11937	108	15	.	.	PUNCT
ajfa-11937	109	1	this	this	DET
ajfa-11937	109	2	method	method	NOUN
ajfa-11937	109	3	is	be	AUX
ajfa-11937	109	4	considered	consider	VERB
ajfa-11937	109	5	appropriate	appropriate	ADJ
ajfa-11937	109	6	because	because	SCONJ
ajfa-11937	109	7	iae	iae	NOUN
ajfa-11937	109	8	is	be	AUX
ajfa-11937	109	9	likely	likely	ADJ
ajfa-11937	109	10	to	to	PART
ajfa-11937	109	11	be	be	AUX
ajfa-11937	109	12	knowledgeable	knowledgeable	ADJ
ajfa-11937	109	13	about	about	ADP
ajfa-11937	109	14	the	the	DET
ajfa-11937	109	15	company	company	NOUN
ajfa-11937	109	16	’s	’s	PART
ajfa-11937	109	17	iaf	iaf	NOUN
ajfa-11937	109	18	and	and	CCONJ
ajfa-11937	109	19	the	the	DET
ajfa-11937	109	20	operations	operation	NOUN
ajfa-11937	109	21	of	of	ADP
ajfa-11937	109	22	the	the	DET
ajfa-11937	109	23	ac	ac	PROPN
ajfa-11937	109	24	(	(	PUNCT
ajfa-11937	109	25	goodwin	goodwin	PROPN
ajfa-11937	109	26	&	&	CCONJ
ajfa-11937	109	27	yeo	yeo	PROPN
ajfa-11937	109	28	,	,	PUNCT
ajfa-11937	109	29	2001	2001	NUM
ajfa-11937	109	30	)	)	PUNCT
ajfa-11937	109	31	.	.	PUNCT
ajfa-11937	110	1	the	the	DET
ajfa-11937	110	2	information	information	NOUN
ajfa-11937	110	3	sought	seek	VERB
ajfa-11937	110	4	from	from	ADP
ajfa-11937	110	5	iae	iae	NOUN
ajfa-11937	110	6	in	in	ADP
ajfa-11937	110	7	the	the	DET
ajfa-11937	110	8	questionnaire	questionnaire	NOUN
ajfa-11937	110	9	is	be	AUX
ajfa-11937	110	10	divided	divide	VERB
ajfa-11937	110	11	into	into	ADP
ajfa-11937	110	12	four	four	NUM
ajfa-11937	110	13	sections	section	NOUN
ajfa-11937	110	14	.	.	PUNCT
ajfa-11937	111	1	section	section	NOUN
ajfa-11937	111	2	one	one	NOUN
ajfa-11937	111	3	relates	relate	VERB
ajfa-11937	111	4	to	to	ADP
ajfa-11937	111	5	background	background	NOUN
ajfa-11937	111	6	of	of	ADP
ajfa-11937	111	7	both	both	CCONJ
ajfa-11937	111	8	the	the	DET
ajfa-11937	111	9	iae	iae	NOUN
ajfa-11937	111	10	and	and	CCONJ
ajfa-11937	111	11	the	the	DET
ajfa-11937	111	12	company	company	NOUN
ajfa-11937	111	13	.	.	PUNCT
ajfa-11937	112	1	section	section	NOUN
ajfa-11937	112	2	two	two	NUM
ajfa-11937	112	3	asks	ask	VERB
ajfa-11937	112	4	respondents	respondent	NOUN
ajfa-11937	112	5	about	about	ADP
ajfa-11937	112	6	the	the	DET
ajfa-11937	112	7	iaf	iaf	NOUN
ajfa-11937	112	8	activities	activity	NOUN
ajfa-11937	112	9	while	while	SCONJ
ajfa-11937	112	10	section	section	NOUN
ajfa-11937	112	11	three	three	NUM
ajfa-11937	112	12	seeks	seek	VERB
ajfa-11937	112	13	data	datum	NOUN
ajfa-11937	112	14	on	on	ADP
ajfa-11937	112	15	the	the	DET
ajfa-11937	112	16	relationship	relationship	NOUN
ajfa-11937	112	17	between	between	ADP
ajfa-11937	112	18	the	the	DET
ajfa-11937	112	19	ac	ac	PROPN
ajfa-11937	112	20	and	and	CCONJ
ajfa-11937	112	21	the	the	DET
ajfa-11937	112	22	iaf	iaf	PROPN
ajfa-11937	112	23	.	.	PUNCT
ajfa-11937	113	1	the	the	DET
ajfa-11937	113	2	fourth	fourth	ADJ
ajfa-11937	113	3	section	section	NOUN
ajfa-11937	113	4	asks	ask	VERB
ajfa-11937	113	5	respondents	respondent	NOUN
ajfa-11937	113	6	about	about	ADP
ajfa-11937	113	7	the	the	DET
ajfa-11937	113	8	independence	independence	NOUN
ajfa-11937	113	9	of	of	ADP
ajfa-11937	113	10	the	the	DET
ajfa-11937	113	11	iaf	iaf	PROPN
ajfa-11937	113	12	.	.	PUNCT
ajfa-11937	114	1	the	the	DET
ajfa-11937	114	2	questionnaire	questionnaire	NOUN
ajfa-11937	114	3	is	be	AUX
ajfa-11937	114	4	pre	pre	VERB
ajfa-11937	114	5	-	-	VERB
ajfa-11937	114	6	tested	test	VERB
ajfa-11937	114	7	on	on	ADP
ajfa-11937	114	8	four	four	NUM
ajfa-11937	114	9	academics	academic	NOUN
ajfa-11937	114	10	with	with	ADP
ajfa-11937	114	11	familiarity	familiarity	NOUN
ajfa-11937	114	12	in	in	ADP
ajfa-11937	114	13	auditing	auditing	NOUN
ajfa-11937	114	14	and	and	CCONJ
ajfa-11937	114	15	corporate	corporate	ADJ
ajfa-11937	114	16	governance	governance	NOUN
ajfa-11937	114	17	research	research	NOUN
ajfa-11937	114	18	experience	experience	NOUN
ajfa-11937	114	19	.	.	PUNCT
ajfa-11937	115	1	it	it	PRON
ajfa-11937	115	2	is	be	AUX
ajfa-11937	115	3	also	also	ADV
ajfa-11937	115	4	presented	present	VERB
ajfa-11937	115	5	to	to	ADP
ajfa-11937	115	6	the	the	DET
ajfa-11937	115	7	manager	manager	NOUN
ajfa-11937	115	8	of	of	ADP
ajfa-11937	115	9	research	research	NOUN
ajfa-11937	115	10	and	and	CCONJ
ajfa-11937	115	11	publishing	publishing	NOUN
ajfa-11937	115	12	at	at	ADP
ajfa-11937	115	13	the	the	DET
ajfa-11937	115	14	institute	institute	PROPN
ajfa-11937	115	15	of	of	ADP
ajfa-11937	115	16	internal	internal	ADJ
ajfa-11937	115	17	auditors	auditor	NOUN
ajfa-11937	115	18	(	(	PUNCT
ajfa-11937	115	19	iia	iia	PROPN
ajfa-11937	115	20	)	)	PUNCT
ajfa-11937	115	21	australia	australia	PROPN
ajfa-11937	115	22	for	for	ADP
ajfa-11937	115	23	review	review	NOUN
ajfa-11937	115	24	and	and	CCONJ
ajfa-11937	115	25	approval	approval	NOUN
ajfa-11937	115	26	before	before	ADP
ajfa-11937	115	27	its	its	PRON
ajfa-11937	115	28	distribution	distribution	NOUN
ajfa-11937	115	29	to	to	PART
ajfa-11937	115	30	iia	iia	VERB
ajfa-11937	115	31	members	member	NOUN
ajfa-11937	115	32	for	for	ADP
ajfa-11937	115	33	pilot	pilot	NOUN
ajfa-11937	115	34	testing	testing	NOUN
ajfa-11937	115	35	.	.	PUNCT
ajfa-11937	116	1	4.3	4.3	NUM
ajfa-11937	116	2	data	datum	NOUN
ajfa-11937	116	3	collection	collection	NOUN
ajfa-11937	116	4	there	there	PRON
ajfa-11937	116	5	are	be	VERB
ajfa-11937	116	6	two	two	NUM
ajfa-11937	116	7	stages	stage	NOUN
ajfa-11937	116	8	of	of	ADP
ajfa-11937	116	9	data	datum	NOUN
ajfa-11937	116	10	collection	collection	NOUN
ajfa-11937	116	11	employed	employ	VERB
ajfa-11937	116	12	in	in	ADP
ajfa-11937	116	13	this	this	DET
ajfa-11937	116	14	study	study	NOUN
ajfa-11937	116	15	.	.	PUNCT
ajfa-11937	117	1	in	in	ADP
ajfa-11937	117	2	the	the	DET
ajfa-11937	117	3	first	first	ADJ
ajfa-11937	117	4	stage	stage	NOUN
ajfa-11937	117	5	,	,	PUNCT
ajfa-11937	117	6	primary	primary	ADJ
ajfa-11937	117	7	data	datum	NOUN
ajfa-11937	117	8	is	be	AUX
ajfa-11937	117	9	collected	collect	VERB
ajfa-11937	117	10	by	by	ADP
ajfa-11937	117	11	mailing	mail	VERB
ajfa-11937	117	12	a	a	DET
ajfa-11937	117	13	questionnaire	questionnaire	NOUN
ajfa-11937	117	14	to	to	ADP
ajfa-11937	117	15	iaes	iae	NOUN
ajfa-11937	117	16	of	of	ADP
ajfa-11937	117	17	sampled	sample	VERB
ajfa-11937	117	18	companies	company	NOUN
ajfa-11937	117	19	.	.	PUNCT
ajfa-11937	118	1	the	the	DET
ajfa-11937	118	2	pilot	pilot	NOUN
ajfa-11937	118	3	test	test	NOUN
ajfa-11937	118	4	of	of	ADP
ajfa-11937	118	5	the	the	DET
ajfa-11937	118	6	questionnaire	questionnaire	NOUN
ajfa-11937	118	7	is	be	AUX
ajfa-11937	118	8	electronically	electronically	ADV
ajfa-11937	118	9	sent	send	VERB
ajfa-11937	118	10	by	by	ADP
ajfa-11937	118	11	iia	iia	PROPN
ajfa-11937	118	12	australia	australia	PROPN
ajfa-11937	118	13	to	to	ADP
ajfa-11937	118	14	a	a	DET
ajfa-11937	118	15	limited	limited	ADJ
ajfa-11937	118	16	number	number	NOUN
ajfa-11937	118	17	of	of	ADP
ajfa-11937	118	18	their	their	PRON
ajfa-11937	118	19	members	member	NOUN
ajfa-11937	118	20	who	who	PRON
ajfa-11937	118	21	are	be	AUX
ajfa-11937	118	22	iaes	iae	NOUN
ajfa-11937	118	23	in	in	ADP
ajfa-11937	118	24	the	the	DET
ajfa-11937	118	25	top	top	ADJ
ajfa-11937	118	26	300	300	NUM
ajfa-11937	118	27	asx	asx	NOUN
ajfa-11937	118	28	listed	list	VERB
ajfa-11937	118	29	companies	company	NOUN
ajfa-11937	118	30	.	.	PUNCT
ajfa-11937	119	1	a	a	DET
ajfa-11937	119	2	total	total	NOUN
ajfa-11937	119	3	of	of	ADP
ajfa-11937	119	4	9	9	NUM
ajfa-11937	119	5	usable	usable	ADJ
ajfa-11937	119	6	responses	response	NOUN
ajfa-11937	119	7	are	be	AUX
ajfa-11937	119	8	received	receive	VERB
ajfa-11937	119	9	,	,	PUNCT
ajfa-11937	119	10	yielding	yield	VERB
ajfa-11937	119	11	a	a	DET
ajfa-11937	119	12	response	response	NOUN
ajfa-11937	119	13	rate	rate	NOUN
ajfa-11937	119	14	of	of	ADP
ajfa-11937	119	15	only	only	ADV
ajfa-11937	119	16	15	15	NUM
ajfa-11937	119	17	%	%	NOUN
ajfa-11937	119	18	.	.	PUNCT
ajfa-11937	120	1	due	due	ADP
ajfa-11937	120	2	to	to	ADP
ajfa-11937	120	3	poor	poor	ADJ
ajfa-11937	120	4	response	response	NOUN
ajfa-11937	120	5	rate	rate	NOUN
ajfa-11937	120	6	,	,	PUNCT
ajfa-11937	120	7	the	the	DET
ajfa-11937	120	8	questionnaire	questionnaire	NOUN
ajfa-11937	120	9	is	be	AUX
ajfa-11937	120	10	administered	administer	VERB
ajfa-11937	120	11	directly	directly	ADV
ajfa-11937	120	12	to	to	ADP
ajfa-11937	120	13	the	the	DET
ajfa-11937	120	14	iaes	iaes	NOUN
ajfa-11937	120	15	of	of	ADP
ajfa-11937	120	16	top	top	ADJ
ajfa-11937	120	17	300	300	NUM
ajfa-11937	120	18	asx	asx	NOUN
ajfa-11937	120	19	listed	list	VERB
ajfa-11937	120	20	companies	company	NOUN
ajfa-11937	120	21	.	.	PUNCT
ajfa-11937	121	1	a	a	DET
ajfa-11937	121	2	total	total	NOUN
ajfa-11937	121	3	of	of	ADP
ajfa-11937	121	4	36	36	NUM
ajfa-11937	121	5	respondents	respondent	NOUN
ajfa-11937	121	6	are	be	AUX
ajfa-11937	121	7	received	receive	VERB
ajfa-11937	121	8	,	,	PUNCT
ajfa-11937	121	9	representing	represent	VERB
ajfa-11937	121	10	a	a	DET
ajfa-11937	121	11	response	response	NOUN
ajfa-11937	121	12	rate	rate	NOUN
ajfa-11937	121	13	of	of	ADP
ajfa-11937	121	14	14	14	NUM
ajfa-11937	121	15	%	%	NOUN
ajfa-11937	121	16	.	.	PUNCT
ajfa-11937	122	1	compared	compare	VERB
ajfa-11937	122	2	to	to	ADP
ajfa-11937	122	3	other	other	ADJ
ajfa-11937	122	4	studies	study	NOUN
ajfa-11937	122	5	’	'	PUNCT
ajfa-11937	122	6	response	response	NOUN
ajfa-11937	122	7	rates	rate	NOUN
ajfa-11937	122	8	(	(	PUNCT
ajfa-11937	122	9	carcello	carcello	PROPN
ajfa-11937	122	10	et	et	PROPN
ajfa-11937	122	11	al	al	PROPN
ajfa-11937	122	12	,	,	PUNCT
ajfa-11937	122	13	2005	2005	NUM
ajfa-11937	122	14	(	(	PUNCT
ajfa-11937	122	15	25	25	NUM
ajfa-11937	122	16	%	%	NOUN
ajfa-11937	122	17	)	)	PUNCT
ajfa-11937	122	18	;	;	PUNCT
ajfa-11937	122	19	christopher	christopher	PROPN
ajfa-11937	122	20	et	et	PROPN
ajfa-11937	122	21	al	al	PROPN
ajfa-11937	122	22	,	,	PUNCT
ajfa-11937	122	23	2009	2009	NUM
ajfa-11937	122	24	(	(	PUNCT
ajfa-11937	122	25	17	17	NUM
ajfa-11937	122	26	%	%	NOUN
ajfa-11937	122	27	)	)	PUNCT
ajfa-11937	122	28	;	;	PUNCT
ajfa-11937	122	29	abbott	abbott	PROPN
ajfa-11937	122	30	et	et	PROPN
ajfa-11937	122	31	al	al	PROPN
ajfa-11937	122	32	,	,	PUNCT
ajfa-11937	122	33	2010	2010	NUM
ajfa-11937	122	34	(	(	PUNCT
ajfa-11937	122	35	13	13	NUM
ajfa-11937	122	36	%	%	NOUN
ajfa-11937	122	37	)	)	PUNCT
ajfa-11937	122	38	)	)	PUNCT
ajfa-11937	122	39	,	,	PUNCT
ajfa-11937	122	40	the	the	DET
ajfa-11937	122	41	response	response	NOUN
ajfa-11937	122	42	rate	rate	NOUN
ajfa-11937	122	43	for	for	ADP
ajfa-11937	122	44	this	this	DET
ajfa-11937	122	45	study	study	NOUN
ajfa-11937	122	46	is	be	AUX
ajfa-11937	122	47	deemed	deem	VERB
ajfa-11937	122	48	fairly	fairly	ADV
ajfa-11937	122	49	reasonable	reasonable	ADJ
ajfa-11937	122	50	and	and	CCONJ
ajfa-11937	122	51	may	may	AUX
ajfa-11937	122	52	present	present	VERB
ajfa-11937	122	53	a	a	DET
ajfa-11937	122	54	fair	fair	ADJ
ajfa-11937	122	55	reflection	reflection	NOUN
ajfa-11937	122	56	of	of	ADP
ajfa-11937	122	57	the	the	DET
ajfa-11937	122	58	view	view	NOUN
ajfa-11937	122	59	of	of	ADP
ajfa-11937	122	60	the	the	DET
ajfa-11937	122	61	iaes	iae	NOUN
ajfa-11937	122	62	.	.	PUNCT
ajfa-11937	123	1	in	in	ADP
ajfa-11937	123	2	the	the	DET
ajfa-11937	123	3	second	second	ADJ
ajfa-11937	123	4	stage	stage	NOUN
ajfa-11937	123	5	of	of	ADP
ajfa-11937	123	6	data	datum	NOUN
ajfa-11937	123	7	collection	collection	NOUN
ajfa-11937	123	8	,	,	PUNCT
ajfa-11937	123	9	secondary	secondary	ADJ
ajfa-11937	123	10	data	datum	NOUN
ajfa-11937	123	11	(	(	PUNCT
ajfa-11937	123	12	i.e.	i.e.	X
ajfa-11937	123	13	,	,	PUNCT
ajfa-11937	123	14	financial	financial	ADJ
ajfa-11937	123	15	,	,	PUNCT
ajfa-11937	123	16	market	market	NOUN
ajfa-11937	123	17	data	datum	NOUN
ajfa-11937	123	18	and	and	CCONJ
ajfa-11937	123	19	text	text	NOUN
ajfa-11937	123	20	in	in	ADP
ajfa-11937	123	21	the	the	DET
ajfa-11937	123	22	annual	annual	ADJ
ajfa-11937	123	23	reports	report	NOUN
ajfa-11937	123	24	)	)	PUNCT
ajfa-11937	123	25	is	be	AUX
ajfa-11937	123	26	obtained	obtain	VERB
ajfa-11937	123	27	from	from	ADP
ajfa-11937	123	28	online	online	ADJ
ajfa-11937	123	29	databases	database	NOUN
ajfa-11937	123	30	.	.	PUNCT
ajfa-11937	124	1	4.4	4.4	NUM
ajfa-11937	124	2	variables	variable	NOUN
ajfa-11937	124	3	and	and	CCONJ
ajfa-11937	124	4	measurements	measurement	VERB
ajfa-11937	124	5	the	the	DET
ajfa-11937	124	6	independent	independent	ADJ
ajfa-11937	124	7	variables	variable	NOUN
ajfa-11937	124	8	for	for	ADP
ajfa-11937	124	9	this	this	DET
ajfa-11937	124	10	study	study	NOUN
ajfa-11937	124	11	are	be	AUX
ajfa-11937	124	12	proxy	proxy	ADJ
ajfa-11937	124	13	measures	measure	NOUN
ajfa-11937	124	14	of	of	ADP
ajfa-11937	124	15	ac	ac	PROPN
ajfa-11937	124	16	governance	governance	NOUN
ajfa-11937	124	17	characteristics	characteristic	NOUN
ajfa-11937	124	18	.	.	PUNCT
ajfa-11937	125	1	first	first	ADV
ajfa-11937	125	2	,	,	PUNCT
ajfa-11937	125	3	ac	ac	PROPN
ajfa-11937	125	4	chair	chair	PROPN
ajfa-11937	125	5	independence	independence	NOUN
ajfa-11937	125	6	(	(	PUNCT
ajfa-11937	125	7	acchairind	acchairind	NOUN
ajfa-11937	125	8	)	)	PUNCT
ajfa-11937	125	9	is	be	AUX
ajfa-11937	125	10	measured	measure	VERB
ajfa-11937	125	11	as	as	ADP
ajfa-11937	125	12	a	a	DET
ajfa-11937	125	13	scale	scale	NOUN
ajfa-11937	125	14	where	where	SCONJ
ajfa-11937	125	15	scores	score	NOUN
ajfa-11937	125	16	are	be	AUX
ajfa-11937	125	17	assigned	assign	VERB
ajfa-11937	125	18	to	to	ADP
ajfa-11937	125	19	ac	ac	PROPN
ajfa-11937	125	20	chair	chair	PROPN
ajfa-11937	125	21	,	,	PUNCT
ajfa-11937	125	22	chief	chief	ADJ
ajfa-11937	125	23	executive	executive	ADJ
ajfa-11937	125	24	officer	officer	NOUN
ajfa-11937	125	25	(	(	PUNCT
ajfa-11937	125	26	ceo	ceo	NOUN
ajfa-11937	125	27	)	)	PUNCT
ajfa-11937	125	28	and	and	CCONJ
ajfa-11937	125	29	chief	chief	ADJ
ajfa-11937	125	30	financial	financial	ADJ
ajfa-11937	125	31	officer	officer	NOUN
ajfa-11937	125	32	(	(	PUNCT
ajfa-11937	125	33	cfo	cfo	PROPN
ajfa-11937	125	34	)	)	PUNCT
ajfa-11937	125	35	based	base	VERB
ajfa-11937	125	36	on	on	ADP
ajfa-11937	125	37	respective	respective	ADJ
ajfa-11937	125	38	qualification	qualification	NOUN
ajfa-11937	125	39	and	and	CCONJ
ajfa-11937	125	40	industry	industry	NOUN
ajfa-11937	125	41	experience	experience	NOUN
ajfa-11937	125	42	categories	category	NOUN
ajfa-11937	125	43	as	as	SCONJ
ajfa-11937	125	44	shown	show	VERB
ajfa-11937	125	45	in	in	ADP
ajfa-11937	125	46	table	table	NOUN
ajfa-11937	125	47	1	1	NUM
ajfa-11937	125	48	.	.	PUNCT
ajfa-11937	126	1	the	the	DET
ajfa-11937	126	2	numbers	number	NOUN
ajfa-11937	126	3	assigned	assign	VERB
ajfa-11937	126	4	to	to	ADP
ajfa-11937	126	5	categories	category	NOUN
ajfa-11937	126	6	in	in	ADP
ajfa-11937	126	7	table	table	NOUN
ajfa-11937	126	8	1	1	NUM
ajfa-11937	126	9	are	be	AUX
ajfa-11937	126	10	for	for	ADP
ajfa-11937	126	11	purposes	purpose	NOUN
ajfa-11937	126	12	of	of	ADP
ajfa-11937	126	13	determining	determine	VERB
ajfa-11937	126	14	the	the	DET
ajfa-11937	126	15	extent	extent	NOUN
ajfa-11937	126	16	of	of	ADP
ajfa-11937	126	17	matching	matching	NOUN
ajfa-11937	126	18	/	/	SYM
ajfa-11937	126	19	non	non	ADJ
ajfa-11937	126	20	-	-	ADJ
ajfa-11937	126	21	matching	matching	NOUN
ajfa-11937	126	22	of	of	ADP
ajfa-11937	126	23	the	the	DET
ajfa-11937	126	24	background	background	NOUN
ajfa-11937	126	25	of	of	ADP
ajfa-11937	126	26	ac	ac	PROPN
ajfa-11937	126	27	chair	chair	PROPN
ajfa-11937	126	28	with	with	ADP
ajfa-11937	126	29	the	the	DET
ajfa-11937	126	30	backgrounds	background	NOUN
ajfa-11937	126	31	of	of	ADP
ajfa-11937	126	32	the	the	DET
ajfa-11937	126	33	ceo	ceo	NOUN
ajfa-11937	126	34	and	and	CCONJ
ajfa-11937	126	35	the	the	DET
ajfa-11937	126	36	cfo	cfo	PROPN
ajfa-11937	126	37	.	.	PUNCT
ajfa-11937	127	1	asian	asian	PROPN
ajfa-11937	127	2	journal	journal	PROPN
ajfa-11937	127	3	of	of	ADP
ajfa-11937	127	4	finance	finance	PROPN
ajfa-11937	127	5	&	&	CCONJ
ajfa-11937	127	6	accounting	accounting	PROPN
ajfa-11937	127	7	issn	issn	PROPN
ajfa-11937	127	8	1946	1946	NUM
ajfa-11937	127	9	-	-	PUNCT
ajfa-11937	127	10	052x	052x	PROPN
ajfa-11937	127	11	2017	2017	NUM
ajfa-11937	127	12	,	,	PUNCT
ajfa-11937	127	13	vol	vol	NOUN
ajfa-11937	127	14	.	.	NOUN
ajfa-11937	127	15	9	9	NUM
ajfa-11937	127	16	,	,	PUNCT
ajfa-11937	127	17	no	no	INTJ
ajfa-11937	127	18	.	.	NOUN
ajfa-11937	127	19	2	2	NUM
ajfa-11937	127	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	127	21	169	169	NUM
ajfa-11937	127	22	table	table	NOUN
ajfa-11937	127	23	1	1	NUM
ajfa-11937	127	24	.	.	PUNCT
ajfa-11937	127	25	qualification	qualification	NOUN
ajfa-11937	127	26	,	,	PUNCT
ajfa-11937	127	27	industry	industry	NOUN
ajfa-11937	127	28	and	and	CCONJ
ajfa-11937	127	29	category	category	NOUN
ajfa-11937	127	30	qualification	qualification	NOUN
ajfa-11937	127	31	category	category	NOUN
ajfa-11937	127	32	accounting	accounting	NOUN
ajfa-11937	127	33	and	and	CCONJ
ajfa-11937	127	34	finance	finance	NOUN
ajfa-11937	127	35	1	1	NUM
ajfa-11937	127	36	engineering	engineering	NOUN
ajfa-11937	127	37	2	2	NUM
ajfa-11937	127	38	law	law	NOUN
ajfa-11937	127	39	and	and	CCONJ
ajfa-11937	127	40	arts	art	NOUN
ajfa-11937	127	41	3	3	NUM
ajfa-11937	127	42	health	health	NOUN
ajfa-11937	127	43	and	and	CCONJ
ajfa-11937	127	44	science	science	NOUN
ajfa-11937	127	45	4	4	NUM
ajfa-11937	127	46	management	management	NOUN
ajfa-11937	127	47	and	and	CCONJ
ajfa-11937	127	48	marketing	marketing	NOUN
ajfa-11937	127	49	5	5	NUM
ajfa-11937	127	50	industry	industry	NOUN
ajfa-11937	127	51	category	category	NOUN
ajfa-11937	127	52	mining	mining	NOUN
ajfa-11937	127	53	and	and	CCONJ
ajfa-11937	127	54	energy	energy	NOUN
ajfa-11937	127	55	1	1	NUM
ajfa-11937	127	56	banking	banking	NOUN
ajfa-11937	127	57	,	,	PUNCT
ajfa-11937	127	58	insurance	insurance	NOUN
ajfa-11937	127	59	,	,	PUNCT
ajfa-11937	127	60	finance	finance	NOUN
ajfa-11937	127	61	and	and	CCONJ
ajfa-11937	127	62	law	law	NOUN
ajfa-11937	127	63	2	2	NUM
ajfa-11937	127	64	service	service	NOUN
ajfa-11937	127	65	and	and	CCONJ
ajfa-11937	127	66	retail	retail	ADJ
ajfa-11937	127	67	3	3	NUM
ajfa-11937	127	68	manufacturing	manufacture	VERB
ajfa-11937	127	69	4	4	NUM
ajfa-11937	127	70	health	health	NOUN
ajfa-11937	127	71	5	5	NUM
ajfa-11937	127	72	because	because	SCONJ
ajfa-11937	127	73	there	there	PRON
ajfa-11937	127	74	can	can	AUX
ajfa-11937	127	75	be	be	AUX
ajfa-11937	127	76	multiple	multiple	ADJ
ajfa-11937	127	77	qualifications	qualification	NOUN
ajfa-11937	127	78	and	and	CCONJ
ajfa-11937	127	79	industry	industry	NOUN
ajfa-11937	127	80	experiences	experience	NOUN
ajfa-11937	127	81	in	in	ADP
ajfa-11937	127	82	the	the	DET
ajfa-11937	127	83	background	background	NOUN
ajfa-11937	127	84	of	of	ADP
ajfa-11937	127	85	any	any	DET
ajfa-11937	127	86	individual	individual	NOUN
ajfa-11937	127	87	,	,	PUNCT
ajfa-11937	127	88	the	the	DET
ajfa-11937	127	89	numbering	number	VERB
ajfa-11937	127	90	scheme	scheme	NOUN
ajfa-11937	127	91	needs	need	VERB
ajfa-11937	127	92	to	to	PART
ajfa-11937	127	93	ensure	ensure	VERB
ajfa-11937	127	94	uniqueness	uniqueness	NOUN
ajfa-11937	127	95	of	of	ADP
ajfa-11937	127	96	multiple	multiple	ADJ
ajfa-11937	127	97	backgrounds	background	NOUN
ajfa-11937	127	98	.	.	PUNCT
ajfa-11937	128	1	this	this	PRON
ajfa-11937	128	2	is	be	AUX
ajfa-11937	128	3	achieved	achieve	VERB
ajfa-11937	128	4	by	by	ADP
ajfa-11937	128	5	adding	add	VERB
ajfa-11937	128	6	a	a	DET
ajfa-11937	128	7	0	0	NUM
ajfa-11937	128	8	to	to	ADP
ajfa-11937	128	9	the	the	DET
ajfa-11937	128	10	category	category	NOUN
ajfa-11937	128	11	number	number	NOUN
ajfa-11937	128	12	if	if	SCONJ
ajfa-11937	128	13	a	a	DET
ajfa-11937	128	14	single	single	ADJ
ajfa-11937	128	15	background	background	NOUN
ajfa-11937	128	16	category	category	NOUN
ajfa-11937	128	17	applies	apply	VERB
ajfa-11937	128	18	to	to	ADP
ajfa-11937	128	19	an	an	DET
ajfa-11937	128	20	individual	individual	NOUN
ajfa-11937	128	21	,	,	PUNCT
ajfa-11937	128	22	and	and	CCONJ
ajfa-11937	128	23	combining	combine	VERB
ajfa-11937	128	24	the	the	DET
ajfa-11937	128	25	digits	digit	NOUN
ajfa-11937	128	26	if	if	SCONJ
ajfa-11937	128	27	a	a	DET
ajfa-11937	128	28	multiple	multiple	ADJ
ajfa-11937	128	29	background	background	NOUN
ajfa-11937	128	30	applies	apply	VERB
ajfa-11937	128	31	.	.	PUNCT
ajfa-11937	129	1	for	for	ADP
ajfa-11937	129	2	example	example	NOUN
ajfa-11937	129	3	,	,	PUNCT
ajfa-11937	129	4	if	if	SCONJ
ajfa-11937	129	5	an	an	DET
ajfa-11937	129	6	ac	ac	PROPN
ajfa-11937	129	7	chair	chair	NOUN
ajfa-11937	129	8	has	have	VERB
ajfa-11937	129	9	an	an	DET
ajfa-11937	129	10	accounting	accounting	NOUN
ajfa-11937	129	11	qualification	qualification	NOUN
ajfa-11937	129	12	,	,	PUNCT
ajfa-11937	129	13	a	a	DET
ajfa-11937	129	14	score	score	NOUN
ajfa-11937	129	15	of	of	ADP
ajfa-11937	129	16	10	10	NUM
ajfa-11937	129	17	would	would	AUX
ajfa-11937	129	18	be	be	AUX
ajfa-11937	129	19	given	give	VERB
ajfa-11937	129	20	as	as	ADP
ajfa-11937	129	21	1	1	NUM
ajfa-11937	129	22	for	for	ADP
ajfa-11937	129	23	accounting	accounting	NOUN
ajfa-11937	129	24	and	and	CCONJ
ajfa-11937	129	25	finance	finance	NOUN
ajfa-11937	129	26	qualification	qualification	NOUN
ajfa-11937	129	27	category	category	NOUN
ajfa-11937	129	28	and	and	CCONJ
ajfa-11937	129	29	0	0	NUM
ajfa-11937	129	30	for	for	ADP
ajfa-11937	129	31	no	no	DET
ajfa-11937	129	32	second	second	ADJ
ajfa-11937	129	33	qualification	qualification	NOUN
ajfa-11937	129	34	.	.	PUNCT
ajfa-11937	130	1	scores	score	NOUN
ajfa-11937	130	2	for	for	ADP
ajfa-11937	130	3	ac	ac	PROPN
ajfa-11937	130	4	chair	chair	PROPN
ajfa-11937	130	5	qualification	qualification	NOUN
ajfa-11937	130	6	,	,	PUNCT
ajfa-11937	130	7	ac	ac	PROPN
ajfa-11937	130	8	chair	chair	PROPN
ajfa-11937	130	9	industry	industry	NOUN
ajfa-11937	130	10	experience	experience	NOUN
ajfa-11937	130	11	,	,	PUNCT
ajfa-11937	130	12	ceo	ceo	NOUN
ajfa-11937	130	13	qualification	qualification	NOUN
ajfa-11937	130	14	,	,	PUNCT
ajfa-11937	130	15	ceo	ceo	NOUN
ajfa-11937	130	16	industry	industry	NOUN
ajfa-11937	130	17	experience	experience	NOUN
ajfa-11937	130	18	,	,	PUNCT
ajfa-11937	130	19	cfo	cfo	NOUN
ajfa-11937	130	20	qualification	qualification	NOUN
ajfa-11937	130	21	and	and	CCONJ
ajfa-11937	130	22	cfo	cfo	NOUN
ajfa-11937	130	23	industry	industry	NOUN
ajfa-11937	130	24	experience	experience	NOUN
ajfa-11937	130	25	are	be	AUX
ajfa-11937	130	26	each	each	PRON
ajfa-11937	130	27	collected	collect	VERB
ajfa-11937	130	28	.	.	PUNCT
ajfa-11937	131	1	subsequently	subsequently	ADV
ajfa-11937	131	2	,	,	PUNCT
ajfa-11937	131	3	a	a	DET
ajfa-11937	131	4	new	new	ADJ
ajfa-11937	131	5	single	single	ADJ
ajfa-11937	131	6	numbered	number	VERB
ajfa-11937	131	7	score	score	NOUN
ajfa-11937	131	8	is	be	AUX
ajfa-11937	131	9	assigned	assign	VERB
ajfa-11937	131	10	if	if	SCONJ
ajfa-11937	131	11	chair	chair	NOUN
ajfa-11937	131	12	of	of	ADP
ajfa-11937	131	13	ac	ac	PROPN
ajfa-11937	131	14	matches	match	NOUN
ajfa-11937	131	15	or	or	CCONJ
ajfa-11937	131	16	does	do	AUX
ajfa-11937	131	17	not	not	PART
ajfa-11937	131	18	match	match	VERB
ajfa-11937	131	19	one	one	NUM
ajfa-11937	131	20	or	or	CCONJ
ajfa-11937	131	21	more	more	ADJ
ajfa-11937	131	22	of	of	ADP
ajfa-11937	131	23	the	the	DET
ajfa-11937	131	24	requirements	requirement	NOUN
ajfa-11937	131	25	:	:	PUNCT
ajfa-11937	131	26	same	same	ADJ
ajfa-11937	131	27	qualifications	qualification	NOUN
ajfa-11937	131	28	to	to	ADP
ajfa-11937	131	29	ceo	ceo	NOUN
ajfa-11937	131	30	and	and	CCONJ
ajfa-11937	131	31	cfo	cfo	NOUN
ajfa-11937	131	32	and	and	CCONJ
ajfa-11937	131	33	same	same	ADJ
ajfa-11937	131	34	industry	industry	NOUN
ajfa-11937	131	35	experience	experience	NOUN
ajfa-11937	131	36	to	to	ADP
ajfa-11937	131	37	ceo	ceo	NOUN
ajfa-11937	131	38	and	and	CCONJ
ajfa-11937	131	39	cfo	cfo	ADJ
ajfa-11937	131	40	.	.	PUNCT
ajfa-11937	132	1	in	in	ADP
ajfa-11937	132	2	the	the	DET
ajfa-11937	132	3	end	end	NOUN
ajfa-11937	132	4	,	,	PUNCT
ajfa-11937	132	5	the	the	DET
ajfa-11937	132	6	scores	score	NOUN
ajfa-11937	132	7	will	will	AUX
ajfa-11937	132	8	be	be	AUX
ajfa-11937	132	9	totaled	total	VERB
ajfa-11937	132	10	up	up	ADP
ajfa-11937	132	11	.	.	PUNCT
ajfa-11937	133	1	thus	thus	ADV
ajfa-11937	133	2	,	,	PUNCT
ajfa-11937	133	3	the	the	DET
ajfa-11937	133	4	scale	scale	NOUN
ajfa-11937	133	5	can	can	AUX
ajfa-11937	133	6	range	range	VERB
ajfa-11937	133	7	from	from	ADP
ajfa-11937	133	8	0	0	NUM
ajfa-11937	133	9	(	(	PUNCT
ajfa-11937	133	10	i.e.	i.e.	X
ajfa-11937	133	11	,	,	PUNCT
ajfa-11937	133	12	chair	chair	NOUN
ajfa-11937	133	13	of	of	ADP
ajfa-11937	133	14	ac	ac	PROPN
ajfa-11937	133	15	is	be	AUX
ajfa-11937	133	16	very	very	ADV
ajfa-11937	133	17	independent	independent	ADJ
ajfa-11937	133	18	)	)	PUNCT
ajfa-11937	133	19	to	to	ADP
ajfa-11937	133	20	4	4	NUM
ajfa-11937	133	21	(	(	PUNCT
ajfa-11937	133	22	i.e.	i.e.	X
ajfa-11937	133	23	,	,	PUNCT
ajfa-11937	133	24	chair	chair	NOUN
ajfa-11937	133	25	of	of	ADP
ajfa-11937	133	26	ac	ac	PROPN
ajfa-11937	133	27	is	be	AUX
ajfa-11937	133	28	not	not	PART
ajfa-11937	133	29	independent	independent	ADJ
ajfa-11937	133	30	)	)	PUNCT
ajfa-11937	133	31	as	as	SCONJ
ajfa-11937	133	32	shown	show	VERB
ajfa-11937	133	33	in	in	ADP
ajfa-11937	133	34	table	table	NOUN
ajfa-11937	133	35	2	2	NUM
ajfa-11937	133	36	.	.	PUNCT
ajfa-11937	134	1	it	it	PRON
ajfa-11937	134	2	can	can	AUX
ajfa-11937	134	3	be	be	AUX
ajfa-11937	134	4	argued	argue	VERB
ajfa-11937	134	5	that	that	SCONJ
ajfa-11937	134	6	with	with	ADP
ajfa-11937	134	7	different	different	ADJ
ajfa-11937	134	8	qualifications	qualification	NOUN
ajfa-11937	134	9	and	and	CCONJ
ajfa-11937	134	10	industry	industry	NOUN
ajfa-11937	134	11	experience	experience	NOUN
ajfa-11937	134	12	between	between	ADP
ajfa-11937	134	13	the	the	DET
ajfa-11937	134	14	chair	chair	NOUN
ajfa-11937	134	15	of	of	ADP
ajfa-11937	134	16	the	the	DET
ajfa-11937	134	17	ac	ac	PROPN
ajfa-11937	134	18	,	,	PUNCT
ajfa-11937	134	19	ceo	ceo	NOUN
ajfa-11937	134	20	and	and	CCONJ
ajfa-11937	134	21	cfo	cfo	PROPN
ajfa-11937	134	22	,	,	PUNCT
ajfa-11937	134	23	the	the	DET
ajfa-11937	134	24	chair	chair	NOUN
ajfa-11937	134	25	of	of	ADP
ajfa-11937	134	26	the	the	DET
ajfa-11937	134	27	ac	ac	PROPN
ajfa-11937	134	28	can	can	AUX
ajfa-11937	134	29	be	be	AUX
ajfa-11937	134	30	viewed	view	VERB
ajfa-11937	134	31	as	as	ADP
ajfa-11937	134	32	independent	independent	ADJ
ajfa-11937	134	33	from	from	ADP
ajfa-11937	134	34	the	the	DET
ajfa-11937	134	35	management	management	NOUN
ajfa-11937	134	36	because	because	SCONJ
ajfa-11937	134	37	he	he	PRON
ajfa-11937	134	38	/	/	PUNCT
ajfa-11937	134	39	she	she	PRON
ajfa-11937	134	40	would	would	AUX
ajfa-11937	134	41	have	have	VERB
ajfa-11937	134	42	a	a	DET
ajfa-11937	134	43	different	different	ADJ
ajfa-11937	134	44	mindset	mindset	NOUN
ajfa-11937	134	45	and	and	CCONJ
ajfa-11937	134	46	arguments	argument	NOUN
ajfa-11937	134	47	relating	relate	VERB
ajfa-11937	134	48	to	to	ADP
ajfa-11937	134	49	particular	particular	ADJ
ajfa-11937	134	50	financial	financial	ADJ
ajfa-11937	134	51	reporting	reporting	NOUN
ajfa-11937	134	52	and	and	CCONJ
ajfa-11937	134	53	internal	internal	ADJ
ajfa-11937	134	54	auditing	auditing	NOUN
ajfa-11937	134	55	issues	issue	NOUN
ajfa-11937	134	56	in	in	ADP
ajfa-11937	134	57	the	the	DET
ajfa-11937	134	58	company	company	NOUN
ajfa-11937	134	59	and	and	CCONJ
ajfa-11937	134	60	it	it	PRON
ajfa-11937	134	61	is	be	AUX
ajfa-11937	134	62	not	not	PART
ajfa-11937	134	63	dominated	dominate	VERB
ajfa-11937	134	64	by	by	ADP
ajfa-11937	134	65	one	one	NUM
ajfa-11937	134	66	individual	individual	NOUN
ajfa-11937	134	67	.	.	PUNCT
ajfa-11937	135	1	asian	asian	ADJ
ajfa-11937	135	2	journal	journal	PROPN
ajfa-11937	135	3	of	of	ADP
ajfa-11937	135	4	finance	finance	PROPN
ajfa-11937	135	5	&	&	CCONJ
ajfa-11937	135	6	accounting	accounting	PROPN
ajfa-11937	135	7	issn	issn	PROPN
ajfa-11937	135	8	1946	1946	NUM
ajfa-11937	135	9	-	-	PUNCT
ajfa-11937	135	10	052x	052x	PROPN
ajfa-11937	135	11	2017	2017	NUM
ajfa-11937	135	12	,	,	PUNCT
ajfa-11937	135	13	vol	vol	NOUN
ajfa-11937	135	14	.	.	NOUN
ajfa-11937	135	15	9	9	NUM
ajfa-11937	135	16	,	,	PUNCT
ajfa-11937	135	17	no	no	NOUN
ajfa-11937	135	18	.	.	NOUN
ajfa-11937	135	19	2	2	NUM
ajfa-11937	135	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	135	21	170	170	NUM
ajfa-11937	135	22	table	table	NOUN
ajfa-11937	135	23	2	2	NUM
ajfa-11937	135	24	.	.	PUNCT
ajfa-11937	135	25	overview	overview	NOUN
ajfa-11937	135	26	or	or	CCONJ
ajfa-11937	135	27	total	total	ADJ
ajfa-11937	135	28	scores	score	NOUN
ajfa-11937	135	29	ac	ac	PROPN
ajfa-11937	135	30	chair	chair	PROPN
ajfa-11937	135	31	independence	independence	NOUN
ajfa-11937	135	32	qualification	qualification	NOUN
ajfa-11937	135	33	industry	industry	NOUN
ajfa-11937	135	34	experience	experience	NOUN
ajfa-11937	135	35	chief	chief	ADJ
ajfa-11937	135	36	executive	executive	ADJ
ajfa-11937	135	37	officer	officer	NOUN
ajfa-11937	135	38	(	(	PUNCT
ajfa-11937	135	39	ceo	ceo	NOUN
ajfa-11937	135	40	)	)	PUNCT
ajfa-11937	135	41	1/0	1/0	NUM
ajfa-11937	135	42	1/0	1/0	NUM
ajfa-11937	135	43	chief	chief	ADJ
ajfa-11937	135	44	financial	financial	ADJ
ajfa-11937	135	45	officer	officer	NOUN
ajfa-11937	135	46	(	(	PUNCT
ajfa-11937	135	47	cfo	cfo	PROPN
ajfa-11937	135	48	)	)	PUNCT
ajfa-11937	135	49	1/0	1/0	NUM
ajfa-11937	135	50	1/0	1/0	NUM
ajfa-11937	135	51	total	total	NOUN
ajfa-11937	135	52	4/0	4/0	NUM
ajfa-11937	135	53	is	be	AUX
ajfa-11937	135	54	the	the	DET
ajfa-11937	135	55	maximum	maximum	ADJ
ajfa-11937	135	56	/	/	SYM
ajfa-11937	135	57	minimum	minimum	ADJ
ajfa-11937	135	58	score	score	NOUN
ajfa-11937	135	59	for	for	ADP
ajfa-11937	135	60	ac	ac	PROPN
ajfa-11937	135	61	chair	chair	PROPN
ajfa-11937	135	62	independence	independence	NOUN
ajfa-11937	135	63	from	from	ADP
ajfa-11937	135	64	both	both	CCONJ
ajfa-11937	135	65	the	the	DET
ajfa-11937	135	66	ceo	ceo	NOUN
ajfa-11937	135	67	and	and	CCONJ
ajfa-11937	135	68	cfo	cfo	NOUN
ajfa-11937	135	69	second	second	ADJ
ajfa-11937	135	70	,	,	PUNCT
ajfa-11937	135	71	ac	ac	PROPN
ajfa-11937	135	72	expertise	expertise	NOUN
ajfa-11937	135	73	is	be	AUX
ajfa-11937	135	74	measured	measure	VERB
ajfa-11937	135	75	by	by	ADP
ajfa-11937	135	76	two	two	NUM
ajfa-11937	135	77	independent	independent	ADJ
ajfa-11937	135	78	variables	variable	NOUN
ajfa-11937	135	79	:	:	PUNCT
ajfa-11937	135	80	accounting	accounting	NOUN
ajfa-11937	135	81	/	/	SYM
ajfa-11937	135	82	financial	financial	ADJ
ajfa-11937	135	83	expertise	expertise	NOUN
ajfa-11937	135	84	(	(	PUNCT
ajfa-11937	135	85	acexp	acexp	PROPN
ajfa-11937	135	86	)	)	PUNCT
ajfa-11937	135	87	and	and	CCONJ
ajfa-11937	135	88	industry	industry	NOUN
ajfa-11937	135	89	expertise	expertise	NOUN
ajfa-11937	135	90	(	(	PUNCT
ajfa-11937	135	91	acindus	acindus	NOUN
ajfa-11937	135	92	)	)	PUNCT
ajfa-11937	135	93	.	.	PUNCT
ajfa-11937	136	1	acexp	acexp	PROPN
ajfa-11937	136	2	is	be	AUX
ajfa-11937	136	3	a	a	DET
ajfa-11937	136	4	ratio	ratio	NOUN
ajfa-11937	136	5	of	of	ADP
ajfa-11937	136	6	number	number	NOUN
ajfa-11937	136	7	of	of	ADP
ajfa-11937	136	8	ac	ac	PROPN
ajfa-11937	136	9	members	member	NOUN
ajfa-11937	136	10	with	with	ADP
ajfa-11937	136	11	accounting	accounting	NOUN
ajfa-11937	136	12	or	or	CCONJ
ajfa-11937	136	13	financial	financial	ADJ
ajfa-11937	136	14	qualification	qualification	NOUN
ajfa-11937	136	15	to	to	ADP
ajfa-11937	136	16	total	total	ADJ
ajfa-11937	136	17	number	number	NOUN
ajfa-11937	136	18	of	of	ADP
ajfa-11937	136	19	ac	ac	PROPN
ajfa-11937	136	20	members	member	NOUN
ajfa-11937	136	21	while	while	SCONJ
ajfa-11937	136	22	acindus	acindus	NOUN
ajfa-11937	136	23	is	be	AUX
ajfa-11937	136	24	a	a	DET
ajfa-11937	136	25	ratio	ratio	NOUN
ajfa-11937	136	26	of	of	ADP
ajfa-11937	136	27	number	number	NOUN
ajfa-11937	136	28	of	of	ADP
ajfa-11937	136	29	ac	ac	PROPN
ajfa-11937	136	30	members	member	NOUN
ajfa-11937	136	31	who	who	PRON
ajfa-11937	136	32	has	have	AUX
ajfa-11937	136	33	worked	work	VERB
ajfa-11937	136	34	in	in	ADP
ajfa-11937	136	35	the	the	DET
ajfa-11937	136	36	same	same	ADJ
ajfa-11937	136	37	industry	industry	NOUN
ajfa-11937	136	38	as	as	ADP
ajfa-11937	136	39	the	the	DET
ajfa-11937	136	40	company	company	NOUN
ajfa-11937	136	41	for	for	ADP
ajfa-11937	136	42	a	a	DET
ajfa-11937	136	43	substantial	substantial	ADJ
ajfa-11937	136	44	number	number	NOUN
ajfa-11937	136	45	of	of	ADP
ajfa-11937	136	46	years	year	NOUN
ajfa-11937	136	47	(	(	PUNCT
ajfa-11937	136	48	at	at	ADP
ajfa-11937	136	49	least	least	ADV
ajfa-11937	136	50	10	10	NUM
ajfa-11937	136	51	years	year	NOUN
ajfa-11937	136	52	)	)	PUNCT
ajfa-11937	136	53	to	to	PART
ajfa-11937	136	54	total	total	ADJ
ajfa-11937	136	55	number	number	NOUN
ajfa-11937	136	56	of	of	ADP
ajfa-11937	136	57	ac	ac	PROPN
ajfa-11937	136	58	members	member	NOUN
ajfa-11937	136	59	.	.	PUNCT
ajfa-11937	137	1	third	third	ADJ
ajfa-11937	137	2	,	,	PUNCT
ajfa-11937	137	3	ac	ac	PROPN
ajfa-11937	137	4	frequency	frequency	NOUN
ajfa-11937	137	5	of	of	ADP
ajfa-11937	137	6	meetings	meeting	NOUN
ajfa-11937	137	7	(	(	PUNCT
ajfa-11937	137	8	acmeet	acmeet	PROPN
ajfa-11937	137	9	)	)	PUNCT
ajfa-11937	137	10	is	be	AUX
ajfa-11937	137	11	measured	measure	VERB
ajfa-11937	137	12	as	as	ADP
ajfa-11937	137	13	the	the	DET
ajfa-11937	137	14	number	number	NOUN
ajfa-11937	137	15	of	of	ADP
ajfa-11937	137	16	ac	ac	PROPN
ajfa-11937	137	17	meetings	meeting	NOUN
ajfa-11937	137	18	held	hold	VERB
ajfa-11937	137	19	during	during	ADP
ajfa-11937	137	20	the	the	DET
ajfa-11937	137	21	financial	financial	ADJ
ajfa-11937	137	22	year	year	NOUN
ajfa-11937	137	23	.	.	PUNCT
ajfa-11937	138	1	fourth	fourth	ADJ
ajfa-11937	138	2	,	,	PUNCT
ajfa-11937	138	3	ac	ac	PROPN
ajfa-11937	138	4	size	size	NOUN
ajfa-11937	138	5	(	(	PUNCT
ajfa-11937	138	6	acsize	acsize	NOUN
ajfa-11937	138	7	)	)	PUNCT
ajfa-11937	138	8	is	be	AUX
ajfa-11937	138	9	measured	measure	VERB
ajfa-11937	138	10	as	as	ADP
ajfa-11937	138	11	the	the	DET
ajfa-11937	138	12	number	number	NOUN
ajfa-11937	138	13	of	of	ADP
ajfa-11937	138	14	members	member	NOUN
ajfa-11937	138	15	serving	serve	VERB
ajfa-11937	138	16	on	on	ADP
ajfa-11937	138	17	the	the	DET
ajfa-11937	138	18	ac	ac	PROPN
ajfa-11937	138	19	during	during	ADP
ajfa-11937	138	20	the	the	DET
ajfa-11937	138	21	financial	financial	ADJ
ajfa-11937	138	22	year	year	NOUN
ajfa-11937	138	23	(	(	PUNCT
ajfa-11937	138	24	goodwin	goodwin	PROPN
ajfa-11937	138	25	&	&	CCONJ
ajfa-11937	138	26	kent	kent	PROPN
ajfa-11937	138	27	,	,	PUNCT
ajfa-11937	138	28	2006	2006	NUM
ajfa-11937	138	29	;	;	PUNCT
ajfa-11937	138	30	yatim	yatim	PROPN
ajfa-11937	138	31	et	et	PROPN
ajfa-11937	138	32	al	al	PROPN
ajfa-11937	138	33	,	,	PUNCT
ajfa-11937	138	34	2006	2006	NUM
ajfa-11937	138	35	;	;	PUNCT
ajfa-11937	138	36	hoitash	hoitash	PROPN
ajfa-11937	138	37	&	&	CCONJ
ajfa-11937	138	38	hoitash	hoitash	PROPN
ajfa-11937	138	39	,	,	PUNCT
ajfa-11937	138	40	2008	2008	NUM
ajfa-11937	138	41	;	;	PUNCT
ajfa-11937	138	42	singh	singh	PROPN
ajfa-11937	138	43	&	&	CCONJ
ajfa-11937	138	44	newby	newby	PROPN
ajfa-11937	138	45	,	,	PUNCT
ajfa-11937	138	46	2010	2010	NUM
ajfa-11937	138	47	)	)	PUNCT
ajfa-11937	138	48	.	.	PUNCT
ajfa-11937	139	1	lastly	lastly	ADV
ajfa-11937	139	2	,	,	PUNCT
ajfa-11937	139	3	ac	ac	PROPN
ajfa-11937	139	4	charter	charter	NOUN
ajfa-11937	139	5	(	(	PUNCT
ajfa-11937	139	6	acchar	acchar	NOUN
ajfa-11937	139	7	)	)	PUNCT
ajfa-11937	139	8	is	be	AUX
ajfa-11937	139	9	measured	measure	VERB
ajfa-11937	139	10	as	as	ADP
ajfa-11937	139	11	a	a	DET
ajfa-11937	139	12	categorical	categorical	ADJ
ajfa-11937	139	13	variable	variable	NOUN
ajfa-11937	139	14	,	,	PUNCT
ajfa-11937	139	15	equal	equal	ADJ
ajfa-11937	139	16	to	to	ADP
ajfa-11937	139	17	the	the	DET
ajfa-11937	139	18	value	value	NOUN
ajfa-11937	139	19	of	of	ADP
ajfa-11937	139	20	“	"	PUNCT
ajfa-11937	139	21	1	1	NUM
ajfa-11937	139	22	”	"	PUNCT
ajfa-11937	139	23	if	if	SCONJ
ajfa-11937	139	24	the	the	DET
ajfa-11937	139	25	ac	ac	PROPN
ajfa-11937	139	26	has	have	VERB
ajfa-11937	139	27	a	a	DET
ajfa-11937	139	28	charter	charter	NOUN
ajfa-11937	139	29	and	and	CCONJ
ajfa-11937	139	30	“	"	PUNCT
ajfa-11937	139	31	0	0	NUM
ajfa-11937	139	32	”	"	PUNCT
ajfa-11937	139	33	otherwise	otherwise	ADV
ajfa-11937	139	34	.	.	PUNCT
ajfa-11937	140	1	there	there	PRON
ajfa-11937	140	2	are	be	VERB
ajfa-11937	140	3	two	two	NUM
ajfa-11937	140	4	dependent	dependent	ADJ
ajfa-11937	140	5	variables	variable	NOUN
ajfa-11937	140	6	employed	employ	VERB
ajfa-11937	140	7	in	in	ADP
ajfa-11937	140	8	this	this	DET
ajfa-11937	140	9	study	study	NOUN
ajfa-11937	140	10	.	.	PUNCT
ajfa-11937	141	1	first	first	ADV
ajfa-11937	141	2	,	,	PUNCT
ajfa-11937	141	3	the	the	DET
ajfa-11937	141	4	iaf	iaf	NOUN
ajfa-11937	141	5	’s	’s	PART
ajfa-11937	141	6	budget	budget	NOUN
ajfa-11937	141	7	(	(	PUNCT
ajfa-11937	141	8	iafbud	iafbud	PROPN
ajfa-11937	141	9	)	)	PUNCT
ajfa-11937	141	10	is	be	AUX
ajfa-11937	141	11	measured	measure	VERB
ajfa-11937	141	12	as	as	ADP
ajfa-11937	141	13	total	total	ADJ
ajfa-11937	141	14	annual	annual	ADJ
ajfa-11937	141	15	iaf	iaf	NOUN
ajfa-11937	141	16	budget	budget	NOUN
ajfa-11937	141	17	multiplied	multiply	VERB
ajfa-11937	141	18	by	by	ADP
ajfa-11937	141	19	full	full	ADJ
ajfa-11937	141	20	-	-	PUNCT
ajfa-11937	141	21	time	time	NOUN
ajfa-11937	141	22	equivalent	equivalent	ADJ
ajfa-11937	141	23	staff	staff	NOUN
ajfa-11937	141	24	.	.	PUNCT
ajfa-11937	142	1	total	total	ADJ
ajfa-11937	142	2	iaf	iaf	PROPN
ajfa-11937	142	3	budget	budget	NOUN
ajfa-11937	142	4	is	be	AUX
ajfa-11937	142	5	presented	present	VERB
ajfa-11937	142	6	in	in	ADP
ajfa-11937	142	7	categories	category	NOUN
ajfa-11937	142	8	and	and	CCONJ
ajfa-11937	142	9	self	self	NOUN
ajfa-11937	142	10	-	-	PUNCT
ajfa-11937	142	11	selected	select	VERB
ajfa-11937	142	12	by	by	ADP
ajfa-11937	142	13	the	the	DET
ajfa-11937	142	14	respondent	respondent	NOUN
ajfa-11937	142	15	in	in	ADP
ajfa-11937	142	16	the	the	DET
ajfa-11937	142	17	questionnaire	questionnaire	NOUN
ajfa-11937	142	18	.	.	PUNCT
ajfa-11937	143	1	second	second	ADJ
ajfa-11937	143	2	,	,	PUNCT
ajfa-11937	143	3	the	the	DET
ajfa-11937	143	4	iaf	iaf	NOUN
ajfa-11937	143	5	labour	labour	NOUN
ajfa-11937	143	6	hours	hour	NOUN
ajfa-11937	143	7	(	(	PUNCT
ajfa-11937	143	8	iahour	iahour	NOUN
ajfa-11937	143	9	)	)	PUNCT
ajfa-11937	143	10	is	be	AUX
ajfa-11937	143	11	measured	measure	VERB
ajfa-11937	143	12	as	as	ADP
ajfa-11937	143	13	full	full	ADJ
ajfa-11937	143	14	-	-	PUNCT
ajfa-11937	143	15	time	time	NOUN
ajfa-11937	143	16	equivalent	equivalent	ADJ
ajfa-11937	143	17	staff	staff	NOUN
ajfa-11937	143	18	working	work	VERB
ajfa-11937	143	19	in	in	ADP
ajfa-11937	143	20	the	the	DET
ajfa-11937	143	21	iaf	iaf	NOUN
ajfa-11937	143	22	.	.	PUNCT
ajfa-11937	144	1	full	full	ADJ
ajfa-11937	144	2	-	-	PUNCT
ajfa-11937	144	3	time	time	NOUN
ajfa-11937	144	4	equivalent	equivalent	ADJ
ajfa-11937	144	5	staff	staff	NOUN
ajfa-11937	144	6	is	be	AUX
ajfa-11937	144	7	a	a	DET
ajfa-11937	144	8	unit	unit	NOUN
ajfa-11937	144	9	that	that	PRON
ajfa-11937	144	10	indicates	indicate	VERB
ajfa-11937	144	11	the	the	DET
ajfa-11937	144	12	workload	workload	NOUN
ajfa-11937	144	13	of	of	ADP
ajfa-11937	144	14	a	a	DET
ajfa-11937	144	15	full	full	ADJ
ajfa-11937	144	16	-	-	PUNCT
ajfa-11937	144	17	time	time	NOUN
ajfa-11937	144	18	employee	employee	NOUN
ajfa-11937	144	19	employed	employ	VERB
ajfa-11937	144	20	in	in	ADP
ajfa-11937	144	21	the	the	DET
ajfa-11937	144	22	iaf	iaf	NOUN
ajfa-11937	144	23	in	in	ADP
ajfa-11937	144	24	a	a	DET
ajfa-11937	144	25	way	way	NOUN
ajfa-11937	144	26	that	that	PRON
ajfa-11937	144	27	makes	make	VERB
ajfa-11937	144	28	workload	workload	NOUN
ajfa-11937	144	29	comparable	comparable	ADJ
ajfa-11937	144	30	across	across	ADP
ajfa-11937	144	31	the	the	DET
ajfa-11937	144	32	companies	company	NOUN
ajfa-11937	144	33	collected	collect	VERB
ajfa-11937	144	34	in	in	ADP
ajfa-11937	144	35	the	the	DET
ajfa-11937	144	36	sample	sample	NOUN
ajfa-11937	144	37	of	of	ADP
ajfa-11937	144	38	this	this	DET
ajfa-11937	144	39	study	study	NOUN
ajfa-11937	144	40	.	.	PUNCT
ajfa-11937	145	1	to	to	PART
ajfa-11937	145	2	obtain	obtain	VERB
ajfa-11937	145	3	a	a	DET
ajfa-11937	145	4	measure	measure	NOUN
ajfa-11937	145	5	of	of	ADP
ajfa-11937	145	6	full	full	ADJ
ajfa-11937	145	7	-	-	PUNCT
ajfa-11937	145	8	time	time	NOUN
ajfa-11937	145	9	equivalent	equivalent	ADJ
ajfa-11937	145	10	staff	staff	NOUN
ajfa-11937	145	11	,	,	PUNCT
ajfa-11937	145	12	the	the	DET
ajfa-11937	145	13	numerator	numerator	NOUN
ajfa-11937	145	14	of	of	ADP
ajfa-11937	145	15	the	the	DET
ajfa-11937	145	16	formula	formula	NOUN
ajfa-11937	145	17	is	be	AUX
ajfa-11937	145	18	a	a	DET
ajfa-11937	145	19	multiplication	multiplication	NOUN
ajfa-11937	145	20	of	of	ADP
ajfa-11937	145	21	two	two	NUM
ajfa-11937	145	22	products	product	NOUN
ajfa-11937	145	23	:	:	PUNCT
ajfa-11937	145	24	maximum	maximum	ADJ
ajfa-11937	145	25	weekly	weekly	ADJ
ajfa-11937	145	26	working	working	NOUN
ajfa-11937	145	27	hours	hour	NOUN
ajfa-11937	145	28	multiply	multiply	ADV
ajfa-11937	145	29	by	by	ADP
ajfa-11937	145	30	working	work	VERB
ajfa-11937	145	31	weeks	week	NOUN
ajfa-11937	145	32	per	per	ADP
ajfa-11937	145	33	year	year	NOUN
ajfa-11937	145	34	.	.	PUNCT
ajfa-11937	146	1	the	the	DET
ajfa-11937	146	2	standard	standard	ADJ
ajfa-11937	146	3	maximum	maximum	ADJ
ajfa-11937	146	4	weekly	weekly	ADJ
ajfa-11937	146	5	working	work	VERB
ajfa-11937	146	6	hours	hour	NOUN
ajfa-11937	146	7	in	in	ADP
ajfa-11937	146	8	australia	australia	PROPN
ajfa-11937	146	9	is	be	AUX
ajfa-11937	146	10	38	38	NUM
ajfa-11937	146	11	weeks	week	NOUN
ajfa-11937	146	12	and	and	CCONJ
ajfa-11937	146	13	the	the	DET
ajfa-11937	146	14	average	average	ADJ
ajfa-11937	146	15	working	working	NOUN
ajfa-11937	146	16	weeks	week	NOUN
ajfa-11937	146	17	per	per	ADP
ajfa-11937	146	18	year	year	NOUN
ajfa-11937	146	19	is	be	AUX
ajfa-11937	146	20	52	52	NUM
ajfa-11937	146	21	weeks	week	NOUN
ajfa-11937	146	22	.	.	PUNCT
ajfa-11937	147	1	the	the	DET
ajfa-11937	147	2	denominator	denominator	NOUN
ajfa-11937	147	3	of	of	ADP
ajfa-11937	147	4	the	the	DET
ajfa-11937	147	5	formula	formula	NOUN
ajfa-11937	147	6	is	be	AUX
ajfa-11937	147	7	total	total	ADJ
ajfa-11937	147	8	hours	hour	NOUN
ajfa-11937	147	9	per	per	ADP
ajfa-11937	147	10	employee	employee	NOUN
ajfa-11937	147	11	that	that	PRON
ajfa-11937	147	12	are	be	AUX
ajfa-11937	147	13	devoted	devote	VERB
ajfa-11937	147	14	to	to	ADP
ajfa-11937	147	15	internal	internal	ADJ
ajfa-11937	147	16	audit	audit	NOUN
ajfa-11937	147	17	services	service	NOUN
ajfa-11937	147	18	which	which	PRON
ajfa-11937	147	19	are	be	AUX
ajfa-11937	147	20	obtained	obtain	VERB
ajfa-11937	147	21	from	from	ADP
ajfa-11937	147	22	the	the	DET
ajfa-11937	147	23	questionnaire	questionnaire	NOUN
ajfa-11937	147	24	.	.	PUNCT
ajfa-11937	148	1	then	then	ADV
ajfa-11937	148	2	,	,	PUNCT
ajfa-11937	148	3	the	the	DET
ajfa-11937	148	4	whole	whole	ADJ
ajfa-11937	148	5	fraction	fraction	NOUN
ajfa-11937	148	6	is	be	AUX
ajfa-11937	148	7	multiply	multiply	ADV
ajfa-11937	148	8	by	by	ADP
ajfa-11937	148	9	the	the	DET
ajfa-11937	148	10	number	number	NOUN
ajfa-11937	148	11	of	of	ADP
ajfa-11937	148	12	internal	internal	ADJ
ajfa-11937	148	13	audit	audit	NOUN
ajfa-11937	148	14	staff	staff	NOUN
ajfa-11937	148	15	employed	employ	VERB
ajfa-11937	148	16	in	in	ADP
ajfa-11937	148	17	the	the	DET
ajfa-11937	148	18	company	company	NOUN
ajfa-11937	148	19	which	which	PRON
ajfa-11937	148	20	is	be	AUX
ajfa-11937	148	21	also	also	ADV
ajfa-11937	148	22	obtained	obtain	VERB
ajfa-11937	148	23	from	from	ADP
ajfa-11937	148	24	the	the	DET
ajfa-11937	148	25	questionnaire	questionnaire	NOUN
ajfa-11937	148	26	.	.	PUNCT
ajfa-11937	149	1	a	a	DET
ajfa-11937	149	2	mathematical	mathematical	ADJ
ajfa-11937	149	3	representation	representation	NOUN
ajfa-11937	149	4	of	of	ADP
ajfa-11937	149	5	full	full	ADJ
ajfa-11937	149	6	-	-	PUNCT
ajfa-11937	149	7	time	time	NOUN
ajfa-11937	149	8	equivalent	equivalent	ADJ
ajfa-11937	149	9	staff	staff	NOUN
ajfa-11937	149	10	is	be	AUX
ajfa-11937	149	11	shown	show	VERB
ajfa-11937	149	12	in	in	ADP
ajfa-11937	149	13	table	table	NOUN
ajfa-11937	149	14	3	3	NUM
ajfa-11937	149	15	.	.	PUNCT
ajfa-11937	149	16	asian	asian	ADJ
ajfa-11937	149	17	journal	journal	PROPN
ajfa-11937	149	18	of	of	ADP
ajfa-11937	149	19	finance	finance	PROPN
ajfa-11937	149	20	&	&	CCONJ
ajfa-11937	149	21	accounting	accounting	PROPN
ajfa-11937	149	22	issn	issn	PROPN
ajfa-11937	149	23	1946	1946	NUM
ajfa-11937	149	24	-	-	PUNCT
ajfa-11937	149	25	052x	052x	PROPN
ajfa-11937	149	26	2017	2017	NUM
ajfa-11937	149	27	,	,	PUNCT
ajfa-11937	149	28	vol	vol	NOUN
ajfa-11937	149	29	.	.	NOUN
ajfa-11937	150	1	9	9	NUM
ajfa-11937	150	2	,	,	PUNCT
ajfa-11937	150	3	no	no	INTJ
ajfa-11937	150	4	.	.	NOUN
ajfa-11937	150	5	2	2	NUM
ajfa-11937	150	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	150	7	171	171	NUM
ajfa-11937	150	8	table	table	NOUN
ajfa-11937	150	9	3	3	NUM
ajfa-11937	150	10	.	.	PUNCT
ajfa-11937	150	11	mathematical	mathematical	ADJ
ajfa-11937	150	12	representation	representation	NOUN
ajfa-11937	150	13	of	of	ADP
ajfa-11937	150	14	full	full	ADJ
ajfa-11937	150	15	-	-	PUNCT
ajfa-11937	150	16	time	time	NOUN
ajfa-11937	150	17	equivalent	equivalent	ADJ
ajfa-11937	150	18	staff	staff	NOUN
ajfa-11937	150	19	maximum	maximum	NOUN
ajfa-11937	150	20	weekly	weekly	ADJ
ajfa-11937	150	21	working	working	NOUN
ajfa-11937	150	22	hours	hour	NOUN
ajfa-11937	150	23	×	×	NOUN
ajfa-11937	150	24	working	working	NOUN
ajfa-11937	150	25	weeks	week	NOUN
ajfa-11937	150	26	per	per	ADP
ajfa-11937	150	27	year	year	NOUN
ajfa-11937	150	28	×	×	NOUN
ajfa-11937	150	29	total	total	ADJ
ajfa-11937	150	30	hours	hour	NOUN
ajfa-11937	150	31	per	per	ADP
ajfa-11937	150	32	employee	employee	NOUN
ajfa-11937	150	33	that	that	PRON
ajfa-11937	150	34	are	be	AUX
ajfa-11937	150	35	devoted	devote	VERB
ajfa-11937	150	36	to	to	ADP
ajfa-11937	150	37	internal	internal	ADJ
ajfa-11937	150	38	audit	audit	NOUN
ajfa-11937	150	39	services	service	NOUN
ajfa-11937	150	40	control	control	NOUN
ajfa-11937	150	41	variables	variable	NOUN
ajfa-11937	150	42	that	that	PRON
ajfa-11937	150	43	may	may	AUX
ajfa-11937	150	44	affect	affect	VERB
ajfa-11937	150	45	the	the	DET
ajfa-11937	150	46	hypothesized	hypothesized	ADJ
ajfa-11937	150	47	relationship	relationship	NOUN
ajfa-11937	150	48	in	in	ADP
ajfa-11937	150	49	this	this	DET
ajfa-11937	150	50	study	study	NOUN
ajfa-11937	150	51	are	be	AUX
ajfa-11937	150	52	considered	consider	VERB
ajfa-11937	150	53	.	.	PUNCT
ajfa-11937	151	1	this	this	DET
ajfa-11937	151	2	study	study	NOUN
ajfa-11937	151	3	controls	control	VERB
ajfa-11937	151	4	for	for	ADP
ajfa-11937	151	5	firm	firm	ADJ
ajfa-11937	151	6	size	size	NOUN
ajfa-11937	151	7	:	:	PUNCT
ajfa-11937	151	8	natural	natural	ADJ
ajfa-11937	151	9	log	log	NOUN
ajfa-11937	151	10	of	of	ADP
ajfa-11937	151	11	total	total	ADJ
ajfa-11937	151	12	assets	asset	NOUN
ajfa-11937	151	13	(	(	PUNCT
ajfa-11937	151	14	lnta	lnta	NOUN
ajfa-11937	151	15	)	)	PUNCT
ajfa-11937	151	16	.	.	PUNCT
ajfa-11937	152	1	it	it	PRON
ajfa-11937	152	2	also	also	ADV
ajfa-11937	152	3	includes	include	VERB
ajfa-11937	152	4	the	the	DET
ajfa-11937	152	5	ratio	ratio	NOUN
ajfa-11937	152	6	of	of	ADP
ajfa-11937	152	7	total	total	ADJ
ajfa-11937	152	8	long	long	ADJ
ajfa-11937	152	9	-	-	PUNCT
ajfa-11937	152	10	term	term	NOUN
ajfa-11937	152	11	debt	debt	NOUN
ajfa-11937	152	12	to	to	ADP
ajfa-11937	152	13	total	total	ADJ
ajfa-11937	152	14	assets	asset	NOUN
ajfa-11937	152	15	(	(	PUNCT
ajfa-11937	152	16	leverage	leverage	NOUN
ajfa-11937	152	17	)	)	PUNCT
ajfa-11937	152	18	.	.	PUNCT
ajfa-11937	153	1	positive	positive	ADJ
ajfa-11937	153	2	associations	association	NOUN
ajfa-11937	153	3	between	between	ADP
ajfa-11937	153	4	these	these	DET
ajfa-11937	153	5	control	control	NOUN
ajfa-11937	153	6	variables	variable	NOUN
ajfa-11937	153	7	and	and	CCONJ
ajfa-11937	153	8	iaf	iaf	NOUN
ajfa-11937	153	9	resources	resource	NOUN
ajfa-11937	153	10	(	(	PUNCT
ajfa-11937	153	11	dependent	dependent	ADJ
ajfa-11937	153	12	variables	variable	NOUN
ajfa-11937	153	13	)	)	PUNCT
ajfa-11937	153	14	would	would	AUX
ajfa-11937	153	15	be	be	AUX
ajfa-11937	153	16	expected	expect	VERB
ajfa-11937	153	17	.	.	PUNCT
ajfa-11937	154	1	since	since	SCONJ
ajfa-11937	154	2	firm	firm	ADJ
ajfa-11937	154	3	complexity	complexity	NOUN
ajfa-11937	154	4	has	have	VERB
ajfa-11937	154	5	the	the	DET
ajfa-11937	154	6	potential	potential	NOUN
ajfa-11937	154	7	to	to	PART
ajfa-11937	154	8	increase	increase	VERB
ajfa-11937	154	9	the	the	DET
ajfa-11937	154	10	need	need	NOUN
ajfa-11937	154	11	for	for	ADP
ajfa-11937	154	12	assurance	assurance	NOUN
ajfa-11937	154	13	of	of	ADP
ajfa-11937	154	14	internal	internal	ADJ
ajfa-11937	154	15	controls	control	NOUN
ajfa-11937	154	16	and	and	CCONJ
ajfa-11937	154	17	risk	risk	NOUN
ajfa-11937	154	18	management	management	NOUN
ajfa-11937	154	19	,	,	PUNCT
ajfa-11937	154	20	this	this	DET
ajfa-11937	154	21	study	study	NOUN
ajfa-11937	154	22	expects	expect	VERB
ajfa-11937	154	23	the	the	DET
ajfa-11937	154	24	control	control	NOUN
ajfa-11937	154	25	variables	variable	NOUN
ajfa-11937	154	26	such	such	ADJ
ajfa-11937	154	27	as	as	ADP
ajfa-11937	154	28	ratio	ratio	NOUN
ajfa-11937	154	29	of	of	ADP
ajfa-11937	154	30	inventory	inventory	NOUN
ajfa-11937	154	31	to	to	PART
ajfa-11937	154	32	total	total	ADJ
ajfa-11937	154	33	assets	asset	NOUN
ajfa-11937	154	34	(	(	PUNCT
ajfa-11937	154	35	invenratio	invenratio	NOUN
ajfa-11937	154	36	)	)	PUNCT
ajfa-11937	154	37	,	,	PUNCT
ajfa-11937	154	38	ratio	ratio	NOUN
ajfa-11937	154	39	of	of	ADP
ajfa-11937	154	40	receivables	receivables	NOUN
ajfa-11937	154	41	to	to	ADP
ajfa-11937	154	42	total	total	ADJ
ajfa-11937	154	43	assets	asset	NOUN
ajfa-11937	154	44	(	(	PUNCT
ajfa-11937	154	45	recratio	recratio	NOUN
ajfa-11937	154	46	)	)	PUNCT
ajfa-11937	154	47	,	,	PUNCT
ajfa-11937	154	48	ratio	ratio	NOUN
ajfa-11937	154	49	of	of	ADP
ajfa-11937	154	50	number	number	NOUN
ajfa-11937	154	51	of	of	ADP
ajfa-11937	154	52	foreign	foreign	ADJ
ajfa-11937	154	53	subsidiaries	subsidiary	NOUN
ajfa-11937	154	54	to	to	PART
ajfa-11937	154	55	total	total	ADJ
ajfa-11937	154	56	number	number	NOUN
ajfa-11937	154	57	of	of	ADP
ajfa-11937	154	58	subsidiaries	subsidiary	NOUN
ajfa-11937	154	59	(	(	PUNCT
ajfa-11937	154	60	forsub	forsub	NOUN
ajfa-11937	154	61	)	)	PUNCT
ajfa-11937	154	62	and	and	CCONJ
ajfa-11937	154	63	square	square	ADJ
ajfa-11937	154	64	root	root	NOUN
ajfa-11937	154	65	of	of	ADP
ajfa-11937	154	66	total	total	ADJ
ajfa-11937	154	67	number	number	NOUN
ajfa-11937	154	68	of	of	ADP
ajfa-11937	154	69	subsidiaries	subsidiary	NOUN
ajfa-11937	154	70	(	(	PUNCT
ajfa-11937	154	71	sub	sub	NOUN
ajfa-11937	154	72	)	)	PUNCT
ajfa-11937	154	73	to	to	PART
ajfa-11937	154	74	be	be	AUX
ajfa-11937	154	75	positively	positively	ADV
ajfa-11937	154	76	related	relate	VERB
ajfa-11937	154	77	to	to	ADP
ajfa-11937	154	78	the	the	DET
ajfa-11937	154	79	dependent	dependent	ADJ
ajfa-11937	154	80	variables	variable	NOUN
ajfa-11937	154	81	.	.	PUNCT
ajfa-11937	155	1	this	this	DET
ajfa-11937	155	2	study	study	NOUN
ajfa-11937	155	3	also	also	ADV
ajfa-11937	155	4	controls	control	VERB
ajfa-11937	155	5	for	for	ADP
ajfa-11937	155	6	firm	firm	ADJ
ajfa-11937	155	7	growth	growth	NOUN
ajfa-11937	155	8	(	(	PUNCT
ajfa-11937	155	9	carcello	carcello	PROPN
ajfa-11937	155	10	et	et	PROPN
ajfa-11937	155	11	al	al	PROPN
ajfa-11937	155	12	,	,	PUNCT
ajfa-11937	155	13	2005	2005	NUM
ajfa-11937	155	14	;	;	PUNCT
ajfa-11937	155	15	abbott	abbott	PROPN
ajfa-11937	155	16	et	et	PROPN
ajfa-11937	155	17	al	al	PROPN
ajfa-11937	155	18	,	,	PUNCT
ajfa-11937	155	19	2010	2010	NUM
ajfa-11937	155	20	)	)	PUNCT
ajfa-11937	155	21	where	where	SCONJ
ajfa-11937	155	22	there	there	PRON
ajfa-11937	155	23	will	will	AUX
ajfa-11937	155	24	be	be	AUX
ajfa-11937	155	25	a	a	DET
ajfa-11937	155	26	positive	positive	ADJ
ajfa-11937	155	27	relationship	relationship	NOUN
ajfa-11937	155	28	between	between	ADP
ajfa-11937	155	29	the	the	DET
ajfa-11937	155	30	three	three	NUM
ajfa-11937	155	31	-	-	PUNCT
ajfa-11937	155	32	year	year	NOUN
ajfa-11937	155	33	rate	rate	NOUN
ajfa-11937	155	34	of	of	ADP
ajfa-11937	155	35	sales	sale	NOUN
ajfa-11937	155	36	growth	growth	NOUN
ajfa-11937	155	37	(	(	PUNCT
ajfa-11937	155	38	growth	growth	NOUN
ajfa-11937	155	39	)	)	PUNCT
ajfa-11937	155	40	and	and	CCONJ
ajfa-11937	155	41	the	the	DET
ajfa-11937	155	42	dependent	dependent	ADJ
ajfa-11937	155	43	variables	variable	NOUN
ajfa-11937	155	44	.	.	PUNCT
ajfa-11937	156	1	furthermore	furthermore	ADV
ajfa-11937	156	2	,	,	PUNCT
ajfa-11937	156	3	similar	similar	ADJ
ajfa-11937	156	4	to	to	PART
ajfa-11937	156	5	carcello	carcello	VERB
ajfa-11937	156	6	et	et	PROPN
ajfa-11937	156	7	al	al	PROPN
ajfa-11937	156	8	(	(	PUNCT
ajfa-11937	156	9	2005	2005	NUM
ajfa-11937	156	10	)	)	PUNCT
ajfa-11937	156	11	,	,	PUNCT
ajfa-11937	156	12	this	this	DET
ajfa-11937	156	13	study	study	NOUN
ajfa-11937	156	14	also	also	ADV
ajfa-11937	156	15	expects	expect	VERB
ajfa-11937	156	16	a	a	DET
ajfa-11937	156	17	positive	positive	ADJ
ajfa-11937	156	18	sign	sign	NOUN
ajfa-11937	156	19	for	for	ADP
ajfa-11937	156	20	operating	operate	VERB
ajfa-11937	156	21	cash	cash	NOUN
ajfa-11937	156	22	flow	flow	NOUN
ajfa-11937	156	23	(	(	PUNCT
ajfa-11937	156	24	opcash	opcash	ADJ
ajfa-11937	156	25	)	)	PUNCT
ajfa-11937	156	26	and	and	CCONJ
ajfa-11937	156	27	ratio	ratio	NOUN
ajfa-11937	156	28	of	of	ADP
ajfa-11937	156	29	current	current	ADJ
ajfa-11937	156	30	assets	asset	NOUN
ajfa-11937	156	31	to	to	ADP
ajfa-11937	156	32	current	current	ADJ
ajfa-11937	156	33	liabilities	liability	NOUN
ajfa-11937	156	34	(	(	PUNCT
ajfa-11937	156	35	curatio	curatio	NOUN
ajfa-11937	156	36	)	)	PUNCT
ajfa-11937	156	37	.	.	PUNCT
ajfa-11937	157	1	4.5	4.5	NUM
ajfa-11937	157	2	research	research	NOUN
ajfa-11937	157	3	design	design	VERB
ajfa-11937	157	4	the	the	DET
ajfa-11937	157	5	two	two	NUM
ajfa-11937	157	6	regression	regression	NOUN
ajfa-11937	157	7	models	model	NOUN
ajfa-11937	157	8	used	use	VERB
ajfa-11937	157	9	to	to	PART
ajfa-11937	157	10	test	test	VERB
ajfa-11937	157	11	the	the	DET
ajfa-11937	157	12	two	two	NUM
ajfa-11937	157	13	part	part	NOUN
ajfa-11937	157	14	of	of	ADP
ajfa-11937	157	15	the	the	DET
ajfa-11937	157	16	hypothesis	hypothesis	NOUN
ajfa-11937	157	17	are	be	AUX
ajfa-11937	157	18	:	:	PUNCT
ajfa-11937	157	19	model	model	NOUN
ajfa-11937	157	20	1	1	NUM
ajfa-11937	157	21	iafbud	iafbud	NOUN
ajfa-11937	157	22	=	=	SYM
ajfa-11937	157	23	b0	b0	NOUN
ajfa-11937	157	24	+	+	CCONJ
ajfa-11937	157	25	b1acchairind	b1acchairind	PROPN
ajfa-11937	157	26	+	+	CCONJ
ajfa-11937	157	27	b2acexp	b2acexp	PROPN
ajfa-11937	157	28	+	+	CCONJ
ajfa-11937	157	29	b3acindus	b3acindus	PROPN
ajfa-11937	157	30	+	+	CCONJ
ajfa-11937	157	31	b4acmeet	b4acmeet	PROPN
ajfa-11937	157	32	+	+	CCONJ
ajfa-11937	157	33	b5acsize	b5acsize	VERB
ajfa-11937	157	34	+	+	CCONJ
ajfa-11937	157	35	b6acchar	b6acchar	PROPN
ajfa-11937	157	36	+	+	CCONJ
ajfa-11937	157	37	b7big4	b7big4	X
ajfa-11937	157	38	+	+	CCONJ
ajfa-11937	157	39	b8lnta	b8lnta	ADJ
ajfa-11937	157	40	+	+	CCONJ
ajfa-11937	157	41	b9leverage	b9leverage	NOUN
ajfa-11937	157	42	+	+	CCONJ
ajfa-11937	157	43	b10recratio	b10recratio	NOUN
ajfa-11937	157	44	+	+	CCONJ
ajfa-11937	157	45	b11invenratio	b11invenratio	NOUN
ajfa-11937	157	46	+	+	CCONJ
ajfa-11937	157	47	b12curatio	b12curatio	NOUN
ajfa-11937	157	48	+	+	CCONJ
ajfa-11937	157	49	b13opcash	b13opcash	NOUN
ajfa-11937	157	50	+	+	CCONJ
ajfa-11937	157	51	b14forsub	b14forsub	ADP
ajfa-11937	157	52	+	+	CCONJ
ajfa-11937	157	53	b15sub	b15sub	NOUN
ajfa-11937	157	54	+	+	CCONJ
ajfa-11937	157	55	b16lnaudfees	b16lnaudfee	NOUN
ajfa-11937	157	56	+	+	CCONJ
ajfa-11937	157	57	b17growth	b17growth	PROPN
ajfa-11937	157	58	+	+	CCONJ
ajfa-11937	157	59	ε	ε	PROPN
ajfa-11937	157	60	model	model	NOUN
ajfa-11937	157	61	2	2	NUM
ajfa-11937	157	62	iahour	iahour	NOUN
ajfa-11937	157	63	=	=	SYM
ajfa-11937	157	64	b0	b0	NOUN
ajfa-11937	157	65	+	+	CCONJ
ajfa-11937	157	66	b1acchairind	b1acchairind	PROPN
ajfa-11937	157	67	+	+	CCONJ
ajfa-11937	157	68	b2acexp	b2acexp	PROPN
ajfa-11937	157	69	+	+	CCONJ
ajfa-11937	157	70	b3acindus	b3acindus	PROPN
ajfa-11937	157	71	+	+	CCONJ
ajfa-11937	157	72	b4acmeet	b4acmeet	PROPN
ajfa-11937	157	73	+	+	CCONJ
ajfa-11937	157	74	b5acsize	b5acsize	VERB
ajfa-11937	157	75	+	+	CCONJ
ajfa-11937	157	76	b6acchar	b6acchar	PROPN
ajfa-11937	157	77	+	+	CCONJ
ajfa-11937	157	78	b7big4	b7big4	X
ajfa-11937	157	79	+	+	CCONJ
ajfa-11937	157	80	b8lnta	b8lnta	ADJ
ajfa-11937	157	81	+	+	CCONJ
ajfa-11937	157	82	b9leverage	b9leverage	NOUN
ajfa-11937	157	83	+	+	CCONJ
ajfa-11937	157	84	b10recratio	b10recratio	NOUN
ajfa-11937	157	85	+	+	CCONJ
ajfa-11937	157	86	b11invenratio	b11invenratio	NOUN
ajfa-11937	157	87	+	+	CCONJ
ajfa-11937	157	88	b12curatio	b12curatio	NOUN
ajfa-11937	157	89	+	+	CCONJ
ajfa-11937	157	90	b13opcash	b13opcash	NOUN
ajfa-11937	157	91	+	+	CCONJ
ajfa-11937	158	1	b14forsub	b14forsub	ADP
ajfa-11937	158	2	+	+	CCONJ
ajfa-11937	158	3	b15sub	b15sub	NOUN
ajfa-11937	158	4	+	+	CCONJ
ajfa-11937	158	5	b16lnaudfees	b16lnaudfee	NOUN
ajfa-11937	158	6	+	+	CCONJ
ajfa-11937	158	7	b17growth	b17growth	PROPN
ajfa-11937	158	8	+	+	CCONJ
ajfa-11937	158	9	ε	ε	PROPN
ajfa-11937	158	10	where	where	SCONJ
ajfa-11937	158	11	:	:	PUNCT
ajfa-11937	158	12	iafbud	iafbud	NOUN
ajfa-11937	158	13	is	be	AUX
ajfa-11937	158	14	the	the	DET
ajfa-11937	158	15	total	total	ADJ
ajfa-11937	158	16	annual	annual	ADJ
ajfa-11937	158	17	internal	internal	ADJ
ajfa-11937	158	18	audit	audit	NOUN
ajfa-11937	158	19	budget	budget	NOUN
ajfa-11937	158	20	measure	measure	NOUN
ajfa-11937	158	21	x	x	X
ajfa-11937	158	22	fulltime	fulltime	ADJ
ajfa-11937	158	23	equivalent	equivalent	ADJ
ajfa-11937	158	24	staff	staff	NOUN
ajfa-11937	158	25	.	.	PUNCT
ajfa-11937	159	1	iahour	iahour	ADV
ajfa-11937	159	2	is	be	AUX
ajfa-11937	159	3	the	the	DET
ajfa-11937	159	4	fulltime	fulltime	ADJ
ajfa-11937	159	5	equivalent	equivalent	ADJ
ajfa-11937	159	6	staff	staff	NOUN
ajfa-11937	159	7	working	work	VERB
ajfa-11937	159	8	in	in	ADP
ajfa-11937	159	9	the	the	DET
ajfa-11937	159	10	iaf	iaf	NOUN
ajfa-11937	159	11	.	.	PUNCT
ajfa-11937	160	1	acchairind	acchairind	NOUN
ajfa-11937	160	2	is	be	AUX
ajfa-11937	160	3	the	the	DET
ajfa-11937	160	4	ratio	ratio	NOUN
ajfa-11937	160	5	of	of	ADP
ajfa-11937	160	6	total	total	ADJ
ajfa-11937	160	7	scores	score	NOUN
ajfa-11937	160	8	assigned	assign	VERB
ajfa-11937	160	9	to	to	ADP
ajfa-11937	160	10	ac	ac	PROPN
ajfa-11937	160	11	chair	chair	NOUN
ajfa-11937	160	12	independence	independence	NOUN
ajfa-11937	160	13	.	.	PUNCT
ajfa-11937	161	1	acexp	acexp	PROPN
ajfa-11937	161	2	is	be	AUX
ajfa-11937	161	3	the	the	DET
ajfa-11937	161	4	ratio	ratio	NOUN
ajfa-11937	161	5	of	of	ADP
ajfa-11937	161	6	number	number	NOUN
ajfa-11937	161	7	of	of	ADP
ajfa-11937	161	8	ac	ac	PROPN
ajfa-11937	161	9	members	member	NOUN
ajfa-11937	161	10	with	with	ADP
ajfa-11937	161	11	accounting	accounting	NOUN
ajfa-11937	161	12	or	or	CCONJ
ajfa-11937	161	13	financial	financial	ADJ
ajfa-11937	161	14	qualifications	qualification	NOUN
ajfa-11937	161	15	to	to	PART
ajfa-11937	161	16	total	total	VERB
ajfa-11937	161	17	ac	ac	PROPN
ajfa-11937	161	18	members	member	NOUN
ajfa-11937	161	19	.	.	PUNCT
ajfa-11937	162	1	number	number	NOUN
ajfa-11937	162	2	of	of	ADP
ajfa-11937	162	3	internal	internal	ADJ
ajfa-11937	162	4	audit	audit	NOUN
ajfa-11937	162	5	staff	staff	NOUN
ajfa-11937	162	6	employed	employ	VERB
ajfa-11937	162	7	in	in	ADP
ajfa-11937	162	8	the	the	DET
ajfa-11937	162	9	company	company	NOUN
ajfa-11937	162	10	asian	asian	ADJ
ajfa-11937	162	11	journal	journal	PROPN
ajfa-11937	162	12	of	of	ADP
ajfa-11937	162	13	finance	finance	PROPN
ajfa-11937	162	14	&	&	CCONJ
ajfa-11937	162	15	accounting	accounting	PROPN
ajfa-11937	162	16	issn	issn	PROPN
ajfa-11937	162	17	1946	1946	NUM
ajfa-11937	162	18	-	-	PUNCT
ajfa-11937	162	19	052x	052x	PROPN
ajfa-11937	162	20	2017	2017	NUM
ajfa-11937	162	21	,	,	PUNCT
ajfa-11937	162	22	vol	vol	NOUN
ajfa-11937	162	23	.	.	NOUN
ajfa-11937	162	24	9	9	NUM
ajfa-11937	162	25	,	,	PUNCT
ajfa-11937	162	26	no	no	INTJ
ajfa-11937	162	27	.	.	NOUN
ajfa-11937	162	28	2	2	NUM
ajfa-11937	162	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	162	30	172	172	NUM
ajfa-11937	162	31	acindus	acindus	NOUN
ajfa-11937	162	32	is	be	AUX
ajfa-11937	162	33	the	the	DET
ajfa-11937	162	34	ratio	ratio	NOUN
ajfa-11937	162	35	of	of	ADP
ajfa-11937	162	36	number	number	NOUN
ajfa-11937	162	37	of	of	ADP
ajfa-11937	162	38	ac	ac	PROPN
ajfa-11937	162	39	members	member	NOUN
ajfa-11937	162	40	worked	work	VERB
ajfa-11937	162	41	in	in	ADP
ajfa-11937	162	42	the	the	DET
ajfa-11937	162	43	same	same	ADJ
ajfa-11937	162	44	industry	industry	NOUN
ajfa-11937	162	45	for	for	ADP
ajfa-11937	162	46	a	a	DET
ajfa-11937	162	47	substantial	substantial	ADJ
ajfa-11937	162	48	number	number	NOUN
ajfa-11937	162	49	of	of	ADP
ajfa-11937	162	50	years	year	NOUN
ajfa-11937	162	51	(	(	PUNCT
ajfa-11937	162	52	at	at	ADP
ajfa-11937	162	53	least	least	ADV
ajfa-11937	162	54	10	10	NUM
ajfa-11937	162	55	years	year	NOUN
ajfa-11937	162	56	)	)	PUNCT
ajfa-11937	162	57	to	to	PART
ajfa-11937	162	58	total	total	VERB
ajfa-11937	162	59	ac	ac	PROPN
ajfa-11937	162	60	members	member	NOUN
ajfa-11937	162	61	.	.	PUNCT
ajfa-11937	163	1	acmeet	acmeet	PROPN
ajfa-11937	163	2	is	be	AUX
ajfa-11937	163	3	the	the	DET
ajfa-11937	163	4	number	number	NOUN
ajfa-11937	163	5	of	of	ADP
ajfa-11937	163	6	ac	ac	PROPN
ajfa-11937	163	7	meetings	meeting	NOUN
ajfa-11937	163	8	held	hold	VERB
ajfa-11937	163	9	during	during	ADP
ajfa-11937	163	10	the	the	DET
ajfa-11937	163	11	financial	financial	ADJ
ajfa-11937	163	12	year	year	NOUN
ajfa-11937	163	13	.	.	PUNCT
ajfa-11937	164	1	acsize	acsize	NOUN
ajfa-11937	164	2	is	be	AUX
ajfa-11937	164	3	the	the	DET
ajfa-11937	164	4	number	number	NOUN
ajfa-11937	164	5	of	of	ADP
ajfa-11937	164	6	members	member	NOUN
ajfa-11937	164	7	serving	serve	VERB
ajfa-11937	164	8	on	on	ADP
ajfa-11937	164	9	the	the	DET
ajfa-11937	164	10	ac	ac	PROPN
ajfa-11937	164	11	during	during	ADP
ajfa-11937	164	12	the	the	DET
ajfa-11937	164	13	financial	financial	ADJ
ajfa-11937	164	14	year	year	NOUN
ajfa-11937	164	15	.	.	PUNCT
ajfa-11937	165	1	acchar	acchar	NOUN
ajfa-11937	165	2	is	be	AUX
ajfa-11937	165	3	equal	equal	ADJ
ajfa-11937	165	4	to	to	ADP
ajfa-11937	165	5	the	the	DET
ajfa-11937	165	6	value	value	NOUN
ajfa-11937	165	7	of	of	ADP
ajfa-11937	165	8	“	"	PUNCT
ajfa-11937	165	9	1	1	NUM
ajfa-11937	165	10	”	"	PUNCT
ajfa-11937	165	11	if	if	SCONJ
ajfa-11937	165	12	ac	ac	PROPN
ajfa-11937	165	13	has	have	VERB
ajfa-11937	165	14	a	a	DET
ajfa-11937	165	15	charter	charter	NOUN
ajfa-11937	165	16	and	and	CCONJ
ajfa-11937	165	17	“	"	PUNCT
ajfa-11937	165	18	0	0	NUM
ajfa-11937	165	19	”	"	PUNCT
ajfa-11937	165	20	otherwise	otherwise	ADV
ajfa-11937	165	21	.	.	PUNCT
ajfa-11937	166	1	big4	big4	PROPN
ajfa-11937	166	2	is	be	AUX
ajfa-11937	166	3	equal	equal	ADJ
ajfa-11937	166	4	to	to	ADP
ajfa-11937	166	5	the	the	DET
ajfa-11937	166	6	value	value	NOUN
ajfa-11937	166	7	of	of	ADP
ajfa-11937	166	8	“	"	PUNCT
ajfa-11937	166	9	1	1	NUM
ajfa-11937	166	10	”	"	PUNCT
ajfa-11937	166	11	if	if	SCONJ
ajfa-11937	166	12	a	a	DET
ajfa-11937	166	13	big	big	ADJ
ajfa-11937	166	14	4	4	NUM
ajfa-11937	166	15	auditor	auditor	NOUN
ajfa-11937	166	16	is	be	AUX
ajfa-11937	166	17	used	use	VERB
ajfa-11937	166	18	and	and	CCONJ
ajfa-11937	166	19	“	"	PUNCT
ajfa-11937	166	20	0	0	NUM
ajfa-11937	166	21	”	"	PUNCT
ajfa-11937	166	22	when	when	SCONJ
ajfa-11937	166	23	a	a	DET
ajfa-11937	166	24	smaller	small	ADJ
ajfa-11937	166	25	audit	audit	NOUN
ajfa-11937	166	26	firm	firm	NOUN
ajfa-11937	166	27	is	be	AUX
ajfa-11937	166	28	used	use	VERB
ajfa-11937	166	29	.	.	PUNCT
ajfa-11937	167	1	lnta	lnta	PROPN
ajfa-11937	167	2	is	be	AUX
ajfa-11937	167	3	the	the	DET
ajfa-11937	167	4	natural	natural	ADJ
ajfa-11937	167	5	log	log	NOUN
ajfa-11937	167	6	of	of	ADP
ajfa-11937	167	7	total	total	ADJ
ajfa-11937	167	8	assets	asset	NOUN
ajfa-11937	167	9	.	.	PUNCT
ajfa-11937	168	1	leverage	leverage	NOUN
ajfa-11937	168	2	is	be	AUX
ajfa-11937	168	3	the	the	DET
ajfa-11937	168	4	ratio	ratio	NOUN
ajfa-11937	168	5	of	of	ADP
ajfa-11937	168	6	total	total	ADJ
ajfa-11937	168	7	long	long	ADJ
ajfa-11937	168	8	-	-	PUNCT
ajfa-11937	168	9	term	term	NOUN
ajfa-11937	168	10	debt	debt	NOUN
ajfa-11937	168	11	to	to	ADP
ajfa-11937	168	12	total	total	ADJ
ajfa-11937	168	13	assets	asset	NOUN
ajfa-11937	168	14	.	.	PUNCT
ajfa-11937	169	1	recratio	recratio	PROPN
ajfa-11937	169	2	is	be	AUX
ajfa-11937	169	3	the	the	DET
ajfa-11937	169	4	ratio	ratio	NOUN
ajfa-11937	169	5	of	of	ADP
ajfa-11937	169	6	receivables	receivables	NOUN
ajfa-11937	169	7	to	to	ADP
ajfa-11937	169	8	total	total	ADJ
ajfa-11937	169	9	assets	asset	NOUN
ajfa-11937	169	10	.	.	PUNCT
ajfa-11937	170	1	invenratio	invenratio	NOUN
ajfa-11937	170	2	is	be	AUX
ajfa-11937	170	3	the	the	DET
ajfa-11937	170	4	ratio	ratio	NOUN
ajfa-11937	170	5	of	of	ADP
ajfa-11937	170	6	inventory	inventory	NOUN
ajfa-11937	170	7	to	to	ADP
ajfa-11937	170	8	total	total	ADJ
ajfa-11937	170	9	assets	asset	NOUN
ajfa-11937	170	10	.	.	PUNCT
ajfa-11937	171	1	curatio	curatio	NOUN
ajfa-11937	171	2	is	be	AUX
ajfa-11937	171	3	the	the	DET
ajfa-11937	171	4	ratio	ratio	NOUN
ajfa-11937	171	5	of	of	ADP
ajfa-11937	171	6	current	current	ADJ
ajfa-11937	171	7	assets	asset	NOUN
ajfa-11937	171	8	to	to	ADP
ajfa-11937	171	9	current	current	ADJ
ajfa-11937	171	10	liabilities	liability	NOUN
ajfa-11937	171	11	.	.	PUNCT
ajfa-11937	172	1	opcash	opcash	PROPN
ajfa-11937	172	2	is	be	AUX
ajfa-11937	172	3	the	the	DET
ajfa-11937	172	4	ratio	ratio	NOUN
ajfa-11937	172	5	of	of	ADP
ajfa-11937	172	6	operating	operate	VERB
ajfa-11937	172	7	cash	cash	NOUN
ajfa-11937	172	8	flow	flow	NOUN
ajfa-11937	172	9	to	to	ADP
ajfa-11937	172	10	total	total	ADJ
ajfa-11937	172	11	assets	asset	NOUN
ajfa-11937	172	12	.	.	PUNCT
ajfa-11937	173	1	forsub	forsub	NOUN
ajfa-11937	173	2	is	be	AUX
ajfa-11937	173	3	the	the	DET
ajfa-11937	173	4	ratio	ratio	NOUN
ajfa-11937	173	5	of	of	ADP
ajfa-11937	173	6	number	number	NOUN
ajfa-11937	173	7	of	of	ADP
ajfa-11937	173	8	foreign	foreign	ADJ
ajfa-11937	173	9	subsidiaries	subsidiary	NOUN
ajfa-11937	173	10	to	to	PART
ajfa-11937	173	11	total	total	ADJ
ajfa-11937	173	12	number	number	NOUN
ajfa-11937	173	13	of	of	ADP
ajfa-11937	173	14	subsidiaries	subsidiary	NOUN
ajfa-11937	173	15	.	.	PUNCT
ajfa-11937	174	1	sub	sub	NOUN
ajfa-11937	174	2	is	be	AUX
ajfa-11937	174	3	the	the	DET
ajfa-11937	174	4	square	square	ADJ
ajfa-11937	174	5	root	root	NOUN
ajfa-11937	174	6	of	of	ADP
ajfa-11937	174	7	total	total	ADJ
ajfa-11937	174	8	number	number	NOUN
ajfa-11937	174	9	of	of	ADP
ajfa-11937	174	10	subsidiaries	subsidiary	NOUN
ajfa-11937	174	11	.	.	PUNCT
ajfa-11937	175	1	lnaudfees	lnaudfee	NOUN
ajfa-11937	175	2	is	be	AUX
ajfa-11937	175	3	the	the	DET
ajfa-11937	175	4	natural	natural	ADJ
ajfa-11937	175	5	log	log	NOUN
ajfa-11937	175	6	of	of	ADP
ajfa-11937	175	7	total	total	ADJ
ajfa-11937	175	8	audit	audit	NOUN
ajfa-11937	175	9	fees	fee	NOUN
ajfa-11937	175	10	paid	pay	VERB
ajfa-11937	175	11	to	to	ADP
ajfa-11937	175	12	external	external	ADJ
ajfa-11937	175	13	auditor	auditor	NOUN
ajfa-11937	175	14	.	.	PUNCT
ajfa-11937	176	1	growth	growth	NOUN
ajfa-11937	176	2	is	be	AUX
ajfa-11937	176	3	the	the	DET
ajfa-11937	176	4	three	three	NUM
ajfa-11937	176	5	-	-	PUNCT
ajfa-11937	176	6	year	year	NOUN
ajfa-11937	176	7	rate	rate	NOUN
ajfa-11937	176	8	of	of	ADP
ajfa-11937	176	9	sales	sale	NOUN
ajfa-11937	176	10	growth	growth	NOUN
ajfa-11937	176	11	.	.	PUNCT
ajfa-11937	177	1	ε	ε	PROPN
ajfa-11937	177	2	is	be	AUX
ajfa-11937	177	3	the	the	DET
ajfa-11937	177	4	error	error	NOUN
ajfa-11937	177	5	term	term	NOUN
ajfa-11937	177	6	of	of	ADP
ajfa-11937	177	7	the	the	DET
ajfa-11937	177	8	ordinary	ordinary	ADJ
ajfa-11937	177	9	least	least	ADJ
ajfa-11937	177	10	squares	square	NOUN
ajfa-11937	177	11	regression	regression	NOUN
ajfa-11937	177	12	.	.	PUNCT
ajfa-11937	178	1	5	5	X
ajfa-11937	178	2	.	.	X
ajfa-11937	178	3	results	result	NOUN
ajfa-11937	178	4	and	and	CCONJ
ajfa-11937	178	5	discussion	discussion	NOUN
ajfa-11937	178	6	5.1	5.1	NUM
ajfa-11937	178	7	descriptive	descriptive	ADJ
ajfa-11937	178	8	statistics	statistic	NOUN
ajfa-11937	178	9	the	the	DET
ajfa-11937	178	10	descriptive	descriptive	ADJ
ajfa-11937	178	11	statistics	statistic	NOUN
ajfa-11937	178	12	for	for	ADP
ajfa-11937	178	13	variables	variable	NOUN
ajfa-11937	178	14	in	in	ADP
ajfa-11937	178	15	the	the	DET
ajfa-11937	178	16	regression	regression	NOUN
ajfa-11937	178	17	models	model	NOUN
ajfa-11937	178	18	are	be	AUX
ajfa-11937	178	19	presented	present	VERB
ajfa-11937	178	20	in	in	ADP
ajfa-11937	178	21	tables	table	NOUN
ajfa-11937	178	22	4	4	NUM
ajfa-11937	178	23	and	and	CCONJ
ajfa-11937	178	24	5	5	NUM
ajfa-11937	178	25	.	.	NOUN
ajfa-11937	178	26	table	table	NOUN
ajfa-11937	178	27	4	4	NUM
ajfa-11937	178	28	gives	give	VERB
ajfa-11937	178	29	results	result	NOUN
ajfa-11937	178	30	relating	relate	VERB
ajfa-11937	178	31	to	to	ADP
ajfa-11937	178	32	the	the	DET
ajfa-11937	178	33	iaf	iaf	NOUN
ajfa-11937	178	34	’s	’s	PART
ajfa-11937	178	35	resources	resource	NOUN
ajfa-11937	178	36	.	.	PUNCT
ajfa-11937	179	1	in	in	ADP
ajfa-11937	179	2	panel	panel	NOUN
ajfa-11937	179	3	a	a	X
ajfa-11937	179	4	,	,	PUNCT
ajfa-11937	179	5	it	it	PRON
ajfa-11937	179	6	shows	show	VERB
ajfa-11937	179	7	58	58	NUM
ajfa-11937	179	8	%	%	NOUN
ajfa-11937	179	9	of	of	ADP
ajfa-11937	179	10	the	the	DET
ajfa-11937	179	11	respondents	respondent	NOUN
ajfa-11937	179	12	’	'	PUNCT
ajfa-11937	179	13	iaf	iaf	NOUN
ajfa-11937	179	14	have	have	VERB
ajfa-11937	179	15	less	less	ADJ
ajfa-11937	179	16	than	than	ADP
ajfa-11937	179	17	5	5	NUM
ajfa-11937	179	18	professional	professional	ADJ
ajfa-11937	179	19	internal	internal	ADJ
ajfa-11937	179	20	audit	audit	NOUN
ajfa-11937	179	21	staff	staff	NOUN
ajfa-11937	179	22	employed	employ	VERB
ajfa-11937	179	23	and	and	CCONJ
ajfa-11937	179	24	only	only	ADV
ajfa-11937	179	25	8	8	NUM
ajfa-11937	179	26	%	%	NOUN
ajfa-11937	179	27	have	have	VERB
ajfa-11937	179	28	more	more	ADJ
ajfa-11937	179	29	than	than	ADP
ajfa-11937	179	30	20	20	NUM
ajfa-11937	179	31	professional	professional	ADJ
ajfa-11937	179	32	internal	internal	ADJ
ajfa-11937	179	33	audit	audit	NOUN
ajfa-11937	179	34	staff	staff	NOUN
ajfa-11937	179	35	employed	employ	VERB
ajfa-11937	179	36	.	.	PUNCT
ajfa-11937	180	1	panel	panel	NOUN
ajfa-11937	180	2	a	a	DET
ajfa-11937	180	3	further	far	ADV
ajfa-11937	180	4	shows	show	VERB
ajfa-11937	180	5	the	the	DET
ajfa-11937	180	6	extent	extent	NOUN
ajfa-11937	180	7	of	of	ADP
ajfa-11937	180	8	money	money	NOUN
ajfa-11937	180	9	resources	resource	NOUN
ajfa-11937	180	10	in	in	ADP
ajfa-11937	180	11	the	the	DET
ajfa-11937	180	12	form	form	NOUN
ajfa-11937	180	13	of	of	ADP
ajfa-11937	180	14	the	the	DET
ajfa-11937	180	15	total	total	ADJ
ajfa-11937	180	16	annual	annual	ADJ
ajfa-11937	180	17	iaf	iaf	NOUN
ajfa-11937	180	18	budget	budget	NOUN
ajfa-11937	180	19	.	.	PUNCT
ajfa-11937	181	1	more	more	ADJ
ajfa-11937	181	2	than	than	ADP
ajfa-11937	181	3	half	half	NOUN
ajfa-11937	181	4	,	,	PUNCT
ajfa-11937	181	5	54	54	NUM
ajfa-11937	181	6	%	%	NOUN
ajfa-11937	181	7	of	of	ADP
ajfa-11937	181	8	the	the	DET
ajfa-11937	181	9	respondents	respondent	NOUN
ajfa-11937	181	10	’	'	PUNCT
ajfa-11937	181	11	iaf	iaf	PROPN
ajfa-11937	181	12	has	have	VERB
ajfa-11937	181	13	a	a	DET
ajfa-11937	181	14	total	total	ADJ
ajfa-11937	181	15	annual	annual	ADJ
ajfa-11937	181	16	budget	budget	NOUN
ajfa-11937	181	17	ranging	range	VERB
ajfa-11937	181	18	from	from	ADP
ajfa-11937	181	19	$	$	SYM
ajfa-11937	181	20	201	201	NUM
ajfa-11937	181	21	000	000	NUM
ajfa-11937	181	22	to	to	PART
ajfa-11937	181	23	$	$	SYM
ajfa-11937	181	24	1	1	NUM
ajfa-11937	181	25	000	000	NUM
ajfa-11937	181	26	000	000	NUM
ajfa-11937	181	27	,	,	PUNCT
ajfa-11937	181	28	with	with	ADP
ajfa-11937	181	29	a	a	DET
ajfa-11937	181	30	further	further	ADJ
ajfa-11937	181	31	31	31	NUM
ajfa-11937	181	32	%	%	NOUN
ajfa-11937	181	33	reporting	report	VERB
ajfa-11937	181	34	a	a	DET
ajfa-11937	181	35	total	total	ADJ
ajfa-11937	181	36	annual	annual	ADJ
ajfa-11937	181	37	budget	budget	NOUN
ajfa-11937	181	38	,	,	PUNCT
ajfa-11937	181	39	above	above	ADP
ajfa-11937	181	40	$	$	SYM
ajfa-11937	181	41	1	1	NUM
ajfa-11937	181	42	000	000	NUM
ajfa-11937	181	43	000	000	NUM
ajfa-11937	181	44	.	.	PUNCT
ajfa-11937	182	1	turning	turn	VERB
ajfa-11937	182	2	to	to	ADP
ajfa-11937	182	3	the	the	DET
ajfa-11937	182	4	work	work	NOUN
ajfa-11937	182	5	activity	activity	NOUN
ajfa-11937	182	6	level	level	NOUN
ajfa-11937	182	7	of	of	ADP
ajfa-11937	182	8	the	the	DET
ajfa-11937	182	9	iaf	iaf	NOUN
ajfa-11937	182	10	,	,	PUNCT
ajfa-11937	182	11	panel	panel	NOUN
ajfa-11937	182	12	b	b	PROPN
ajfa-11937	182	13	in	in	ADP
ajfa-11937	182	14	table	table	NOUN
ajfa-11937	182	15	4	4	NUM
ajfa-11937	182	16	indicates	indicate	VERB
ajfa-11937	182	17	the	the	DET
ajfa-11937	182	18	total	total	ADJ
ajfa-11937	182	19	hours	hour	NOUN
ajfa-11937	182	20	devoted	devote	VERB
ajfa-11937	182	21	to	to	ADP
ajfa-11937	182	22	internal	internal	ADJ
ajfa-11937	182	23	audit	audit	NOUN
ajfa-11937	182	24	services	service	NOUN
ajfa-11937	182	25	.	.	PUNCT
ajfa-11937	183	1	on	on	ADP
ajfa-11937	183	2	average	average	ADJ
ajfa-11937	183	3	,	,	PUNCT
ajfa-11937	183	4	1489	1489	NUM
ajfa-11937	183	5	hours	hour	NOUN
ajfa-11937	183	6	per	per	ADP
ajfa-11937	183	7	annum	annum	X
ajfa-11937	183	8	(	(	PUNCT
ajfa-11937	183	9	or	or	CCONJ
ajfa-11937	183	10	29	29	NUM
ajfa-11937	183	11	hours	hour	NOUN
ajfa-11937	183	12	per	per	ADP
ajfa-11937	183	13	week	week	NOUN
ajfa-11937	183	14	)	)	PUNCT
ajfa-11937	183	15	per	per	ADP
ajfa-11937	183	16	person	person	NOUN
ajfa-11937	183	17	are	be	AUX
ajfa-11937	183	18	devoted	devote	VERB
ajfa-11937	183	19	to	to	ADP
ajfa-11937	183	20	internal	internal	ADJ
ajfa-11937	183	21	audit	audit	NOUN
ajfa-11937	183	22	services	service	NOUN
ajfa-11937	183	23	by	by	ADP
ajfa-11937	183	24	professional	professional	ADJ
ajfa-11937	183	25	staff	staff	NOUN
ajfa-11937	183	26	during	during	ADP
ajfa-11937	183	27	the	the	DET
ajfa-11937	183	28	2010	2010	NUM
ajfa-11937	183	29	financial	financial	ADJ
ajfa-11937	183	30	year	year	NOUN
ajfa-11937	183	31	.	.	PUNCT
ajfa-11937	184	1	this	this	PRON
ajfa-11937	184	2	suggests	suggest	VERB
ajfa-11937	184	3	not	not	PART
ajfa-11937	184	4	all	all	DET
ajfa-11937	184	5	professional	professional	ADJ
ajfa-11937	184	6	staff	staff	NOUN
ajfa-11937	184	7	is	be	AUX
ajfa-11937	184	8	employed	employ	VERB
ajfa-11937	184	9	in	in	ADP
ajfa-11937	184	10	the	the	DET
ajfa-11937	184	11	iaf	iaf	NOUN
ajfa-11937	184	12	on	on	ADP
ajfa-11937	184	13	a	a	DET
ajfa-11937	184	14	full	full	ADJ
ajfa-11937	184	15	-	-	PUNCT
ajfa-11937	184	16	time	time	NOUN
ajfa-11937	184	17	basis	basis	NOUN
ajfa-11937	184	18	.	.	PUNCT
ajfa-11937	185	1	asian	asian	ADJ
ajfa-11937	185	2	journal	journal	PROPN
ajfa-11937	185	3	of	of	ADP
ajfa-11937	185	4	finance	finance	PROPN
ajfa-11937	185	5	&	&	CCONJ
ajfa-11937	185	6	accounting	accounting	PROPN
ajfa-11937	185	7	issn	issn	PROPN
ajfa-11937	185	8	1946	1946	NUM
ajfa-11937	185	9	-	-	PUNCT
ajfa-11937	185	10	052x	052x	PROPN
ajfa-11937	185	11	2017	2017	NUM
ajfa-11937	185	12	,	,	PUNCT
ajfa-11937	185	13	vol	vol	NOUN
ajfa-11937	185	14	.	.	NOUN
ajfa-11937	185	15	9	9	NUM
ajfa-11937	185	16	,	,	PUNCT
ajfa-11937	185	17	no	no	NOUN
ajfa-11937	185	18	.	.	NOUN
ajfa-11937	185	19	2	2	NUM
ajfa-11937	185	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	185	21	173	173	NUM
ajfa-11937	185	22	table	table	NOUN
ajfa-11937	185	23	4	4	NUM
ajfa-11937	185	24	.	.	PUNCT
ajfa-11937	185	25	internal	internal	ADJ
ajfa-11937	185	26	audit	audit	NOUN
ajfa-11937	185	27	function	function	NOUN
ajfa-11937	185	28	activities	activity	NOUN
ajfa-11937	185	29	panel	panel	NOUN
ajfa-11937	185	30	a	a	DET
ajfa-11937	185	31	no	no	NOUN
ajfa-11937	185	32	.	.	PUNCT
ajfa-11937	186	1	questionnaire	questionnaire	NOUN
ajfa-11937	186	2	items	item	NOUN
ajfa-11937	186	3	frequency	frequency	VERB
ajfa-11937	186	4	no	no	DET
ajfa-11937	186	5	%	%	NOUN
ajfa-11937	186	6	8	8	NUM
ajfa-11937	186	7	.	.	PUNCT
ajfa-11937	187	1	how	how	SCONJ
ajfa-11937	187	2	many	many	ADJ
ajfa-11937	187	3	professional	professional	ADJ
ajfa-11937	187	4	internal	internal	ADJ
ajfa-11937	187	5	audit	audit	NOUN
ajfa-11937	187	6	staff	staff	NOUN
ajfa-11937	187	7	is	be	AUX
ajfa-11937	187	8	employed	employ	VERB
ajfa-11937	187	9	in	in	ADP
ajfa-11937	187	10	your	your	PRON
ajfa-11937	187	11	company	company	NOUN
ajfa-11937	187	12	?	?	PUNCT
ajfa-11937	188	1	less	less	ADJ
ajfa-11937	188	2	than	than	ADP
ajfa-11937	188	3	5	5	NUM
ajfa-11937	188	4	21	21	NUM
ajfa-11937	188	5	58	58	NUM
ajfa-11937	188	6	between	between	ADP
ajfa-11937	188	7	5	5	NUM
ajfa-11937	188	8	-	-	SYM
ajfa-11937	188	9	10	10	NUM
ajfa-11937	188	10	9	9	NUM
ajfa-11937	188	11	25	25	NUM
ajfa-11937	188	12	between	between	ADP
ajfa-11937	188	13	11	11	NUM
ajfa-11937	188	14	-	-	SYM
ajfa-11937	188	15	15	15	NUM
ajfa-11937	188	16	2	2	NUM
ajfa-11937	188	17	6	6	NUM
ajfa-11937	188	18	between	between	ADP
ajfa-11937	188	19	16	16	NUM
ajfa-11937	188	20	-	-	SYM
ajfa-11937	188	21	20	20	NUM
ajfa-11937	188	22	1	1	NUM
ajfa-11937	188	23	3	3	NUM
ajfa-11937	188	24	more	more	ADJ
ajfa-11937	188	25	than	than	ADP
ajfa-11937	188	26	20	20	NUM
ajfa-11937	188	27	3	3	NUM
ajfa-11937	188	28	8	8	NUM
ajfa-11937	188	29	9	9	NUM
ajfa-11937	188	30	.	.	PUNCT
ajfa-11937	189	1	what	what	PRON
ajfa-11937	189	2	is	be	AUX
ajfa-11937	189	3	the	the	DET
ajfa-11937	189	4	total	total	ADJ
ajfa-11937	189	5	annual	annual	ADJ
ajfa-11937	189	6	internal	internal	ADJ
ajfa-11937	189	7	audit	audit	NOUN
ajfa-11937	189	8	budget	budget	NOUN
ajfa-11937	189	9	?	?	PUNCT
ajfa-11937	190	1	$	$	SYM
ajfa-11937	190	2	20	20	NUM
ajfa-11937	190	3	000	000	NUM
ajfa-11937	190	4	and	and	CCONJ
ajfa-11937	190	5	below	below	ADP
ajfa-11937	190	6	1	1	NUM
ajfa-11937	190	7	3	3	NUM
ajfa-11937	190	8	$	$	SYM
ajfa-11937	190	9	21	21	NUM
ajfa-11937	190	10	000	000	NUM
ajfa-11937	190	11	to	to	ADP
ajfa-11937	190	12	$	$	SYM
ajfa-11937	190	13	50	50	NUM
ajfa-11937	190	14	000	000	NUM
ajfa-11937	190	15	1	1	NUM
ajfa-11937	190	16	3	3	NUM
ajfa-11937	190	17	$	$	SYM
ajfa-11937	190	18	51	51	NUM
ajfa-11937	190	19	000	000	NUM
ajfa-11937	190	20	to	to	PART
ajfa-11937	190	21	$	$	SYM
ajfa-11937	190	22	100	100	NUM
ajfa-11937	190	23	000	000	NUM
ajfa-11937	190	24	1	1	NUM
ajfa-11937	190	25	3	3	NUM
ajfa-11937	190	26	$	$	SYM
ajfa-11937	190	27	101	101	NUM
ajfa-11937	190	28	000	000	NUM
ajfa-11937	190	29	to	to	ADP
ajfa-11937	190	30	$	$	SYM
ajfa-11937	190	31	200	200	NUM
ajfa-11937	190	32	000	000	NUM
ajfa-11937	190	33	2	2	NUM
ajfa-11937	190	34	6	6	NUM
ajfa-11937	190	35	$	$	SYM
ajfa-11937	190	36	201	201	NUM
ajfa-11937	190	37	000	000	NUM
ajfa-11937	190	38	to	to	ADP
ajfa-11937	190	39	$	$	SYM
ajfa-11937	190	40	500	500	NUM
ajfa-11937	190	41	000	000	NUM
ajfa-11937	190	42	10	10	NUM
ajfa-11937	190	43	27	27	NUM
ajfa-11937	190	44	$	$	SYM
ajfa-11937	190	45	501	501	NUM
ajfa-11937	190	46	000	000	NUM
ajfa-11937	190	47	to	to	PART
ajfa-11937	190	48	$	$	SYM
ajfa-11937	190	49	1	1	NUM
ajfa-11937	190	50	000	000	NUM
ajfa-11937	190	51	000	000	NUM
ajfa-11937	190	52	$	$	SYM
ajfa-11937	190	53	1	1	NUM
ajfa-11937	190	54	001	001	NUM
ajfa-11937	190	55	000	000	NUM
ajfa-11937	190	56	and	and	CCONJ
ajfa-11937	190	57	above	above	ADP
ajfa-11937	190	58	10	10	NUM
ajfa-11937	190	59	11	11	NUM
ajfa-11937	190	60	27	27	NUM
ajfa-11937	190	61	31	31	NUM
ajfa-11937	190	62	panel	panel	NOUN
ajfa-11937	190	63	b	b	NOUN
ajfa-11937	190	64	no	no	NOUN
ajfa-11937	190	65	.	.	PUNCT
ajfa-11937	191	1	questionnaire	questionnaire	NOUN
ajfa-11937	191	2	items	item	NOUN
ajfa-11937	191	3	mean	mean	VERB
ajfa-11937	191	4	median	median	PROPN
ajfa-11937	191	5	25th	25th	NOUN
ajfa-11937	191	6	%	%	NOUN
ajfa-11937	191	7	75th	75th	ADJ
ajfa-11937	191	8	%	%	NOUN
ajfa-11937	192	1	std	std	PROPN
ajfa-11937	192	2	.	.	PROPN
ajfa-11937	192	3	dev	dev	PROPN
ajfa-11937	192	4	.	.	PROPN
ajfa-11937	193	1	10	10	NUM
ajfa-11937	193	2	.	.	PUNCT
ajfa-11937	194	1	how	how	SCONJ
ajfa-11937	194	2	many	many	ADJ
ajfa-11937	194	3	total	total	ADJ
ajfa-11937	194	4	hours	hour	NOUN
ajfa-11937	194	5	are	be	AUX
ajfa-11937	194	6	devoted	devote	VERB
ajfa-11937	194	7	to	to	ADP
ajfa-11937	194	8	internal	internal	ADJ
ajfa-11937	194	9	audit	audit	NOUN
ajfa-11937	194	10	services	service	NOUN
ajfa-11937	194	11	by	by	ADP
ajfa-11937	194	12	professional	professional	ADJ
ajfa-11937	194	13	staff	staff	NOUN
ajfa-11937	194	14	(	(	PUNCT
ajfa-11937	194	15	per	per	ADP
ajfa-11937	194	16	person	person	NOUN
ajfa-11937	194	17	)	)	PUNCT
ajfa-11937	194	18	during	during	ADP
ajfa-11937	194	19	your	your	PRON
ajfa-11937	194	20	company	company	NOUN
ajfa-11937	194	21	’s	’s	PART
ajfa-11937	194	22	most	most	ADV
ajfa-11937	194	23	recent	recent	ADJ
ajfa-11937	194	24	financial	financial	ADJ
ajfa-11937	194	25	year	year	NOUN
ajfa-11937	194	26	?	?	PUNCT
ajfa-11937	195	1	1	1	NUM
ajfa-11937	195	2	488.89	488.89	NUM
ajfa-11937	195	3	1	1	NUM
ajfa-11937	195	4	550.00	550.00	NUM
ajfa-11937	195	5	1	1	NUM
ajfa-11937	195	6	060.00	060.00	NUM
ajfa-11937	195	7	1	1	NUM
ajfa-11937	195	8	975.00	975.00	NUM
ajfa-11937	195	9	661.13	661.13	NUM
ajfa-11937	195	10	descriptive	descriptive	ADJ
ajfa-11937	195	11	statistics	statistic	NOUN
ajfa-11937	195	12	for	for	ADP
ajfa-11937	195	13	the	the	DET
ajfa-11937	195	14	variables	variable	NOUN
ajfa-11937	195	15	in	in	ADP
ajfa-11937	195	16	table	table	NOUN
ajfa-11937	195	17	5	5	NUM
ajfa-11937	195	18	are	be	AUX
ajfa-11937	195	19	drawn	draw	VERB
ajfa-11937	195	20	from	from	ADP
ajfa-11937	195	21	published	publish	VERB
ajfa-11937	195	22	data	datum	NOUN
ajfa-11937	195	23	of	of	ADP
ajfa-11937	195	24	the	the	DET
ajfa-11937	195	25	36	36	NUM
ajfa-11937	195	26	respondents	respondent	NOUN
ajfa-11937	195	27	’	'	PUNCT
ajfa-11937	195	28	companies	company	NOUN
ajfa-11937	195	29	.	.	PUNCT
ajfa-11937	196	1	panel	panel	NOUN
ajfa-11937	196	2	a	a	DET
ajfa-11937	196	3	of	of	ADP
ajfa-11937	196	4	table	table	NOUN
ajfa-11937	196	5	5	5	NUM
ajfa-11937	196	6	shows	show	VERB
ajfa-11937	196	7	that	that	DET
ajfa-11937	196	8	size	size	NOUN
ajfa-11937	196	9	of	of	ADP
ajfa-11937	196	10	acs	acs	PROPN
ajfa-11937	196	11	(	(	PUNCT
ajfa-11937	196	12	acsize	acsize	NOUN
ajfa-11937	196	13	)	)	PUNCT
ajfa-11937	196	14	ranges	range	VERB
ajfa-11937	196	15	from	from	ADP
ajfa-11937	196	16	2	2	NUM
ajfa-11937	196	17	to	to	ADP
ajfa-11937	196	18	9	9	NUM
ajfa-11937	196	19	members	member	NOUN
ajfa-11937	196	20	,	,	PUNCT
ajfa-11937	196	21	with	with	ADP
ajfa-11937	196	22	a	a	DET
ajfa-11937	196	23	mean	mean	NOUN
ajfa-11937	196	24	of	of	ADP
ajfa-11937	196	25	3.53	3.53	NUM
ajfa-11937	196	26	members	member	NOUN
ajfa-11937	196	27	.	.	PUNCT
ajfa-11937	197	1	on	on	ADP
ajfa-11937	197	2	average	average	ADJ
ajfa-11937	197	3	,	,	PUNCT
ajfa-11937	197	4	4.47	4.47	NUM
ajfa-11937	197	5	ac	ac	PROPN
ajfa-11937	197	6	frequency	frequency	NOUN
ajfa-11937	197	7	of	of	ADP
ajfa-11937	197	8	meetings	meeting	NOUN
ajfa-11937	197	9	(	(	PUNCT
ajfa-11937	197	10	acmeet	acmeet	PROPN
ajfa-11937	197	11	)	)	PUNCT
ajfa-11937	197	12	are	be	AUX
ajfa-11937	197	13	held	hold	VERB
ajfa-11937	197	14	during	during	ADP
ajfa-11937	197	15	the	the	DET
ajfa-11937	197	16	2010	2010	NUM
ajfa-11937	197	17	financial	financial	ADJ
ajfa-11937	197	18	year	year	NOUN
ajfa-11937	197	19	with	with	ADP
ajfa-11937	197	20	a	a	DET
ajfa-11937	197	21	minimum	minimum	NOUN
ajfa-11937	197	22	of	of	ADP
ajfa-11937	197	23	0	0	NUM
ajfa-11937	197	24	meeting	meeting	NOUN
ajfa-11937	197	25	and	and	CCONJ
ajfa-11937	197	26	a	a	DET
ajfa-11937	197	27	maximum	maximum	NOUN
ajfa-11937	197	28	of	of	ADP
ajfa-11937	197	29	9	9	NUM
ajfa-11937	197	30	meetings	meeting	NOUN
ajfa-11937	197	31	.	.	PUNCT
ajfa-11937	198	1	the	the	DET
ajfa-11937	198	2	mean	mean	ADJ
ajfa-11937	198	3	percentage	percentage	NOUN
ajfa-11937	198	4	of	of	ADP
ajfa-11937	198	5	ac	ac	PROPN
ajfa-11937	198	6	members	member	NOUN
ajfa-11937	198	7	with	with	ADP
ajfa-11937	198	8	accounting	accounting	NOUN
ajfa-11937	198	9	or	or	CCONJ
ajfa-11937	198	10	financial	financial	ADJ
ajfa-11937	198	11	qualifications	qualification	NOUN
ajfa-11937	198	12	to	to	ADP
ajfa-11937	198	13	total	total	ADJ
ajfa-11937	198	14	members	member	NOUN
ajfa-11937	198	15	(	(	PUNCT
ajfa-11937	198	16	acexp	acexp	PROPN
ajfa-11937	198	17	)	)	PUNCT
ajfa-11937	198	18	is	be	AUX
ajfa-11937	198	19	69	69	NUM
ajfa-11937	198	20	%	%	NOUN
ajfa-11937	198	21	,	,	PUNCT
ajfa-11937	198	22	ranging	range	VERB
ajfa-11937	198	23	from	from	ADP
ajfa-11937	198	24	25	25	NUM
ajfa-11937	198	25	%	%	NOUN
ajfa-11937	198	26	to	to	PART
ajfa-11937	198	27	100	100	NUM
ajfa-11937	198	28	%	%	NOUN
ajfa-11937	198	29	.	.	PUNCT
ajfa-11937	199	1	furthermore	furthermore	ADV
ajfa-11937	199	2	,	,	PUNCT
ajfa-11937	199	3	the	the	DET
ajfa-11937	199	4	mean	mean	ADJ
ajfa-11937	199	5	percentage	percentage	NOUN
ajfa-11937	199	6	of	of	ADP
ajfa-11937	199	7	total	total	ADJ
ajfa-11937	199	8	ac	ac	PROPN
ajfa-11937	199	9	members	member	NOUN
ajfa-11937	199	10	that	that	PRON
ajfa-11937	199	11	have	have	AUX
ajfa-11937	199	12	worked	work	VERB
ajfa-11937	199	13	in	in	ADP
ajfa-11937	199	14	the	the	DET
ajfa-11937	199	15	same	same	ADJ
ajfa-11937	199	16	industry	industry	NOUN
ajfa-11937	199	17	for	for	ADP
ajfa-11937	199	18	at	at	ADV
ajfa-11937	199	19	least	least	ADV
ajfa-11937	199	20	10	10	NUM
ajfa-11937	199	21	years	year	NOUN
ajfa-11937	199	22	(	(	PUNCT
ajfa-11937	199	23	acindus	acindus	NOUN
ajfa-11937	199	24	)	)	PUNCT
ajfa-11937	199	25	is	be	AUX
ajfa-11937	199	26	about	about	ADV
ajfa-11937	199	27	50	50	NUM
ajfa-11937	199	28	%	%	NOUN
ajfa-11937	199	29	.	.	PUNCT
ajfa-11937	200	1	further	far	ADV
ajfa-11937	200	2	,	,	PUNCT
ajfa-11937	200	3	the	the	DET
ajfa-11937	200	4	mean	mean	PROPN
ajfa-11937	200	5	ac	ac	PROPN
ajfa-11937	200	6	chair	chair	PROPN
ajfa-11937	200	7	independence	independence	NOUN
ajfa-11937	200	8	(	(	PUNCT
ajfa-11937	200	9	acchairind	acchairind	NOUN
ajfa-11937	200	10	)	)	PUNCT
ajfa-11937	200	11	is	be	AUX
ajfa-11937	200	12	65	65	NUM
ajfa-11937	200	13	%	%	NOUN
ajfa-11937	200	14	of	of	ADP
ajfa-11937	200	15	cases	case	NOUN
ajfa-11937	200	16	.	.	PUNCT
ajfa-11937	201	1	the	the	DET
ajfa-11937	201	2	inference	inference	NOUN
ajfa-11937	201	3	from	from	ADP
ajfa-11937	201	4	these	these	DET
ajfa-11937	201	5	results	result	NOUN
ajfa-11937	201	6	is	be	AUX
ajfa-11937	201	7	that	that	SCONJ
ajfa-11937	201	8	ac	ac	PROPN
ajfa-11937	201	9	characteristics	characteristic	NOUN
ajfa-11937	201	10	of	of	ADP
ajfa-11937	201	11	size	size	NOUN
ajfa-11937	201	12	and	and	CCONJ
ajfa-11937	201	13	frequency	frequency	NOUN
ajfa-11937	201	14	of	of	ADP
ajfa-11937	201	15	meetings	meeting	NOUN
ajfa-11937	201	16	,	,	PUNCT
ajfa-11937	201	17	expertise	expertise	NOUN
ajfa-11937	201	18	and	and	CCONJ
ajfa-11937	201	19	independence	independence	NOUN
ajfa-11937	201	20	are	be	AUX
ajfa-11937	201	21	quite	quite	ADV
ajfa-11937	201	22	variable	variable	ADJ
ajfa-11937	201	23	across	across	ADP
ajfa-11937	201	24	the	the	DET
ajfa-11937	201	25	36	36	NUM
ajfa-11937	201	26	companies	company	NOUN
ajfa-11937	201	27	.	.	PUNCT
ajfa-11937	202	1	the	the	DET
ajfa-11937	202	2	total	total	ADJ
ajfa-11937	202	3	audit	audit	NOUN
ajfa-11937	202	4	fees	fee	NOUN
ajfa-11937	202	5	paid	pay	VERB
ajfa-11937	202	6	to	to	ADP
ajfa-11937	202	7	the	the	DET
ajfa-11937	202	8	external	external	ADJ
ajfa-11937	202	9	auditors	auditor	NOUN
ajfa-11937	202	10	(	(	PUNCT
ajfa-11937	202	11	audfees	audfee	NOUN
ajfa-11937	202	12	)	)	PUNCT
ajfa-11937	202	13	range	range	VERB
ajfa-11937	202	14	from	from	ADP
ajfa-11937	202	15	a	a	DET
ajfa-11937	202	16	minimum	minimum	NOUN
ajfa-11937	202	17	of	of	ADP
ajfa-11937	202	18	$	$	SYM
ajfa-11937	202	19	0.13	0.13	NUM
ajfa-11937	202	20	million	million	NUM
ajfa-11937	202	21	to	to	ADP
ajfa-11937	202	22	a	a	DET
ajfa-11937	202	23	maximum	maximum	NOUN
ajfa-11937	202	24	of	of	ADP
ajfa-11937	202	25	$	$	SYM
ajfa-11937	202	26	16.38	16.38	NUM
ajfa-11937	202	27	million	million	NUM
ajfa-11937	202	28	,	,	PUNCT
ajfa-11937	202	29	with	with	ADP
ajfa-11937	202	30	a	a	DET
ajfa-11937	202	31	mean	mean	NOUN
ajfa-11937	202	32	of	of	ADP
ajfa-11937	202	33	$	$	SYM
ajfa-11937	202	34	2.74	2.74	NUM
ajfa-11937	202	35	million	million	NUM
ajfa-11937	202	36	.	.	PUNCT
ajfa-11937	203	1	in	in	ADP
ajfa-11937	203	2	regression	regression	NOUN
ajfa-11937	203	3	models	model	NOUN
ajfa-11937	203	4	1	1	NUM
ajfa-11937	203	5	and	and	CCONJ
ajfa-11937	203	6	2	2	NUM
ajfa-11937	203	7	,	,	PUNCT
ajfa-11937	203	8	the	the	DET
ajfa-11937	203	9	dependent	dependent	ADJ
ajfa-11937	203	10	variables	variable	NOUN
ajfa-11937	203	11	are	be	AUX
ajfa-11937	203	12	measures	measure	NOUN
ajfa-11937	203	13	of	of	ADP
ajfa-11937	203	14	the	the	DET
ajfa-11937	203	15	iaf	iaf	NOUN
ajfa-11937	203	16	’s	’s	PART
ajfa-11937	203	17	relative	relative	ADJ
ajfa-11937	203	18	extent	extent	NOUN
ajfa-11937	203	19	of	of	ADP
ajfa-11937	203	20	monetary	monetary	ADJ
ajfa-11937	203	21	resourcing	resourcing	NOUN
ajfa-11937	203	22	(	(	PUNCT
ajfa-11937	203	23	iafbud	iafbud	NOUN
ajfa-11937	203	24	)	)	PUNCT
ajfa-11937	203	25	and	and	CCONJ
ajfa-11937	203	26	human	human	ADJ
ajfa-11937	203	27	resourcing	resourcing	NOUN
ajfa-11937	203	28	(	(	PUNCT
ajfa-11937	203	29	iafhour	iafhour	ADJ
ajfa-11937	203	30	)	)	PUNCT
ajfa-11937	203	31	.	.	PUNCT
ajfa-11937	204	1	they	they	PRON
ajfa-11937	204	2	reflect	reflect	VERB
ajfa-11937	204	3	asian	asian	ADJ
ajfa-11937	204	4	journal	journal	NOUN
ajfa-11937	204	5	of	of	ADP
ajfa-11937	204	6	finance	finance	PROPN
ajfa-11937	204	7	&	&	CCONJ
ajfa-11937	204	8	accounting	accounting	PROPN
ajfa-11937	204	9	issn	issn	PROPN
ajfa-11937	204	10	1946	1946	NUM
ajfa-11937	204	11	-	-	PUNCT
ajfa-11937	204	12	052x	052x	PROPN
ajfa-11937	204	13	2017	2017	NUM
ajfa-11937	204	14	,	,	PUNCT
ajfa-11937	204	15	vol	vol	NOUN
ajfa-11937	204	16	.	.	NOUN
ajfa-11937	204	17	9	9	NUM
ajfa-11937	204	18	,	,	PUNCT
ajfa-11937	204	19	no	no	NOUN
ajfa-11937	204	20	.	.	NOUN
ajfa-11937	204	21	2	2	NUM
ajfa-11937	204	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	204	23	174	174	NUM
ajfa-11937	204	24	the	the	DET
ajfa-11937	204	25	importance	importance	NOUN
ajfa-11937	204	26	accorded	accord	VERB
ajfa-11937	204	27	to	to	ADP
ajfa-11937	204	28	the	the	DET
ajfa-11937	204	29	iaf	iaf	PROPN
ajfa-11937	204	30	,	,	PUNCT
ajfa-11937	204	31	which	which	PRON
ajfa-11937	204	32	should	should	AUX
ajfa-11937	204	33	largely	largely	ADV
ajfa-11937	204	34	be	be	AUX
ajfa-11937	204	35	championed	champion	VERB
ajfa-11937	204	36	by	by	ADP
ajfa-11937	204	37	the	the	DET
ajfa-11937	204	38	ac	ac	PROPN
ajfa-11937	204	39	as	as	ADP
ajfa-11937	204	40	the	the	DET
ajfa-11937	204	41	company	company	NOUN
ajfa-11937	204	42	’s	’s	PART
ajfa-11937	204	43	oversight	oversight	NOUN
ajfa-11937	204	44	body	body	NOUN
ajfa-11937	204	45	for	for	ADP
ajfa-11937	204	46	the	the	DET
ajfa-11937	204	47	iaf	iaf	PROPN
ajfa-11937	204	48	.	.	PUNCT
ajfa-11937	205	1	table	table	NOUN
ajfa-11937	205	2	5	5	NUM
ajfa-11937	205	3	,	,	PUNCT
ajfa-11937	205	4	panel	panel	NOUN
ajfa-11937	205	5	a	a	NOUN
ajfa-11937	205	6	,	,	PUNCT
ajfa-11937	205	7	shows	show	VERB
ajfa-11937	205	8	that	that	SCONJ
ajfa-11937	205	9	the	the	DET
ajfa-11937	205	10	average	average	ADJ
ajfa-11937	205	11	total	total	ADJ
ajfa-11937	205	12	annual	annual	ADJ
ajfa-11937	205	13	internal	internal	ADJ
ajfa-11937	205	14	audit	audit	NOUN
ajfa-11937	205	15	budget	budget	NOUN
ajfa-11937	205	16	per	per	ADP
ajfa-11937	205	17	full	full	ADJ
ajfa-11937	205	18	-	-	PUNCT
ajfa-11937	205	19	time	time	NOUN
ajfa-11937	205	20	equivalent	equivalent	ADJ
ajfa-11937	205	21	internal	internal	ADJ
ajfa-11937	205	22	audit	audit	NOUN
ajfa-11937	205	23	staff	staff	NOUN
ajfa-11937	205	24	member	member	NOUN
ajfa-11937	205	25	(	(	PUNCT
ajfa-11937	205	26	iafbud	iafbud	PROPN
ajfa-11937	205	27	)	)	PUNCT
ajfa-11937	205	28	is	be	AUX
ajfa-11937	205	29	$	$	SYM
ajfa-11937	205	30	45.56	45.56	NUM
ajfa-11937	205	31	,	,	PUNCT
ajfa-11937	205	32	ranging	range	VERB
ajfa-11937	205	33	from	from	ADP
ajfa-11937	205	34	a	a	DET
ajfa-11937	205	35	minimum	minimum	NOUN
ajfa-11937	205	36	of	of	ADP
ajfa-11937	205	37	$	$	SYM
ajfa-11937	205	38	0	0	NUM
ajfa-11937	205	39	to	to	ADP
ajfa-11937	205	40	a	a	DET
ajfa-11937	205	41	maximum	maximum	NOUN
ajfa-11937	205	42	of	of	ADP
ajfa-11937	205	43	$	$	SYM
ajfa-11937	205	44	532	532	NUM
ajfa-11937	205	45	.	.	PUNCT
ajfa-11937	206	1	the	the	DET
ajfa-11937	206	2	number	number	NOUN
ajfa-11937	206	3	of	of	ADP
ajfa-11937	206	4	full	full	ADJ
ajfa-11937	206	5	-	-	PUNCT
ajfa-11937	206	6	time	time	NOUN
ajfa-11937	206	7	equivalent	equivalent	ADJ
ajfa-11937	206	8	staff	staff	NOUN
ajfa-11937	206	9	working	work	VERB
ajfa-11937	206	10	in	in	ADP
ajfa-11937	206	11	the	the	DET
ajfa-11937	206	12	iaf	iaf	NOUN
ajfa-11937	206	13	(	(	PUNCT
ajfa-11937	206	14	iahour	iahour	ADV
ajfa-11937	206	15	)	)	PUNCT
ajfa-11937	206	16	is	be	AUX
ajfa-11937	206	17	between	between	ADP
ajfa-11937	206	18	0	0	NUM
ajfa-11937	206	19	and	and	CCONJ
ajfa-11937	206	20	76	76	NUM
ajfa-11937	206	21	with	with	ADP
ajfa-11937	206	22	an	an	DET
ajfa-11937	206	23	average	average	ADJ
ajfa-11937	206	24	staff	staff	NOUN
ajfa-11937	206	25	size	size	NOUN
ajfa-11937	206	26	of	of	ADP
ajfa-11937	206	27	6.83	6.83	NUM
ajfa-11937	206	28	.	.	PUNCT
ajfa-11937	207	1	additional	additional	ADJ
ajfa-11937	207	2	corporate	corporate	ADJ
ajfa-11937	207	3	governance	governance	NOUN
ajfa-11937	207	4	characteristics	characteristic	NOUN
ajfa-11937	207	5	are	be	AUX
ajfa-11937	207	6	shown	show	VERB
ajfa-11937	207	7	in	in	ADP
ajfa-11937	207	8	panel	panel	NOUN
ajfa-11937	207	9	b	b	PROPN
ajfa-11937	207	10	of	of	ADP
ajfa-11937	207	11	table	table	NOUN
ajfa-11937	207	12	5	5	NUM
ajfa-11937	207	13	.	.	PUNCT
ajfa-11937	207	14	results	result	NOUN
ajfa-11937	207	15	indicate	indicate	VERB
ajfa-11937	207	16	that	that	SCONJ
ajfa-11937	207	17	almost	almost	ADV
ajfa-11937	207	18	all	all	DET
ajfa-11937	207	19	companies	company	NOUN
ajfa-11937	207	20	in	in	ADP
ajfa-11937	207	21	the	the	DET
ajfa-11937	207	22	sample	sample	NOUN
ajfa-11937	207	23	have	have	VERB
ajfa-11937	207	24	a	a	DET
ajfa-11937	207	25	formal	formal	ADJ
ajfa-11937	207	26	charter	charter	NOUN
ajfa-11937	207	27	for	for	ADP
ajfa-11937	207	28	their	their	PRON
ajfa-11937	207	29	ac	ac	NOUN
ajfa-11937	207	30	.	.	PUNCT
ajfa-11937	208	1	also	also	ADV
ajfa-11937	208	2	almost	almost	ADV
ajfa-11937	208	3	all	all	DET
ajfa-11937	208	4	companies	company	NOUN
ajfa-11937	208	5	engage	engage	VERB
ajfa-11937	208	6	a	a	DET
ajfa-11937	208	7	big	big	ADJ
ajfa-11937	208	8	4	4	NUM
ajfa-11937	208	9	auditor	auditor	NOUN
ajfa-11937	208	10	firm	firm	NOUN
ajfa-11937	208	11	as	as	ADP
ajfa-11937	208	12	their	their	PRON
ajfa-11937	208	13	external	external	ADJ
ajfa-11937	208	14	auditors	auditor	NOUN
ajfa-11937	208	15	.	.	PUNCT
ajfa-11937	209	1	table	table	NOUN
ajfa-11937	209	2	5	5	NUM
ajfa-11937	209	3	.	.	PUNCT
ajfa-11937	209	4	descriptive	descriptive	ADJ
ajfa-11937	209	5	statistics	statistic	NOUN
ajfa-11937	209	6	for	for	ADP
ajfa-11937	209	7	model	model	NOUN
ajfa-11937	209	8	1	1	NUM
ajfa-11937	209	9	and	and	CCONJ
ajfa-11937	209	10	model	model	NOUN
ajfa-11937	209	11	2	2	NUM
ajfa-11937	209	12	panel	panel	NOUN
ajfa-11937	209	13	a	a	PRON
ajfa-11937	210	1	:	:	PUNCT
ajfa-11937	210	2	continuous	continuous	ADJ
ajfa-11937	210	3	variables	variable	NOUN
ajfa-11937	210	4	variable	variable	ADJ
ajfa-11937	210	5	name	name	NOUN
ajfa-11937	210	6	mean	mean	VERB
ajfa-11937	210	7	median	median	ADJ
ajfa-11937	210	8	minimum	minimum	ADJ
ajfa-11937	210	9	maximum	maximum	ADJ
ajfa-11937	210	10	standard	standard	ADJ
ajfa-11937	210	11	deviation	deviation	NOUN
ajfa-11937	210	12	acchairind	acchairind	NOUN
ajfa-11937	210	13	0.65	0.65	NUM
ajfa-11937	210	14	0.75	0.75	NUM
ajfa-11937	210	15	0.25	0.25	NUM
ajfa-11937	210	16	1.00	1.00	NUM
ajfa-11937	210	17	0.24	0.24	NUM
ajfa-11937	210	18	acexp	acexp	PROPN
ajfa-11937	210	19	0.69	0.69	NUM
ajfa-11937	210	20	0.67	0.67	NUM
ajfa-11937	210	21	0.25	0.25	NUM
ajfa-11937	210	22	1.00	1.00	NUM
ajfa-11937	210	23	0.21	0.21	NUM
ajfa-11937	210	24	acindus	acindus	NOUN
ajfa-11937	210	25	0.50	0.50	NUM
ajfa-11937	210	26	0.33	0.33	NUM
ajfa-11937	210	27	0.00	0.00	NUM
ajfa-11937	210	28	1.00	1.00	NUM
ajfa-11937	210	29	0.28	0.28	NUM
ajfa-11937	210	30	acmeet	acmeet	ADP
ajfa-11937	210	31	4.47	4.47	NUM
ajfa-11937	210	32	4.00	4.00	NUM
ajfa-11937	210	33	0.00	0.00	NUM
ajfa-11937	210	34	9.00	9.00	NUM
ajfa-11937	210	35	1.86	1.86	NUM
ajfa-11937	210	36	acsize	acsize	NOUN
ajfa-11937	210	37	3.53	3.53	NUM
ajfa-11937	210	38	3.00	3.00	NUM
ajfa-11937	210	39	2.00	2.00	NUM
ajfa-11937	210	40	9.00	9.00	NUM
ajfa-11937	210	41	1.16	1.16	NUM
ajfa-11937	210	42	iafbud	iafbud	VERB
ajfa-11937	210	43	45.56	45.56	NUM
ajfa-11937	210	44	13.00	13.00	NUM
ajfa-11937	210	45	0.00	0.00	NUM
ajfa-11937	210	46	532.00	532.00	NUM
ajfa-11937	210	47	96.20	96.20	NUM
ajfa-11937	210	48	iahour	iahour	ADV
ajfa-11937	210	49	6.83	6.83	NUM
ajfa-11937	210	50	2.00	2.00	NUM
ajfa-11937	210	51	0.00	0.00	NUM
ajfa-11937	210	52	76.00	76.00	NUM
ajfa-11937	210	53	13.67	13.67	NUM
ajfa-11937	210	54	audfees	audfee	NOUN
ajfa-11937	210	55	(	(	PUNCT
ajfa-11937	210	56	$	$	SYM
ajfa-11937	210	57	)	)	PUNCT
ajfa-11937	210	58	2.74	2.74	NUM
ajfa-11937	210	59	m	m	NUM
ajfa-11937	210	60	1.14	1.14	NUM
ajfa-11937	210	61	m	m	NOUN
ajfa-11937	210	62	0.13	0.13	NUM
ajfa-11937	210	63	m	m	PROPN
ajfa-11937	210	64	16.38	16.38	NUM
ajfa-11937	210	65	m	m	NUM
ajfa-11937	210	66	4.11	4.11	NUM
ajfa-11937	210	67	m	m	PROPN
ajfa-11937	210	68	panel	panel	NOUN
ajfa-11937	210	69	b	b	NOUN
ajfa-11937	210	70	:	:	PUNCT
ajfa-11937	210	71	dichotomous	dichotomous	ADJ
ajfa-11937	210	72	variables	variable	NOUN
ajfa-11937	210	73	variable	variable	ADJ
ajfa-11937	210	74	name	name	NOUN
ajfa-11937	210	75	mean	mean	VERB
ajfa-11937	210	76	median	median	ADJ
ajfa-11937	210	77	number	number	NOUN
ajfa-11937	210	78	of	of	ADP
ajfa-11937	210	79	firms	firm	NOUN
ajfa-11937	210	80	coded	code	VERB
ajfa-11937	210	81	“	"	PUNCT
ajfa-11937	210	82	0	0	NUM
ajfa-11937	210	83	”	"	PUNCT
ajfa-11937	210	84	number	number	NOUN
ajfa-11937	210	85	of	of	ADP
ajfa-11937	210	86	firms	firm	NOUN
ajfa-11937	210	87	coded	code	VERB
ajfa-11937	210	88	“	"	PUNCT
ajfa-11937	210	89	1	1	NUM
ajfa-11937	210	90	”	"	PUNCT
ajfa-11937	210	91	acchar	acchar	NOUN
ajfa-11937	210	92	0.94	0.94	NUM
ajfa-11937	210	93	1.00	1.00	NUM
ajfa-11937	210	94	2	2	NUM
ajfa-11937	210	95	34	34	NUM
ajfa-11937	210	96	big4	big4	NOUN
ajfa-11937	210	97	0.97	0.97	NUM
ajfa-11937	210	98	1.00	1.00	NUM
ajfa-11937	210	99	1	1	NUM
ajfa-11937	210	100	35	35	NUM
ajfa-11937	210	101	5.2	5.2	NUM
ajfa-11937	210	102	hypothesis	hypothesis	NOUN
ajfa-11937	210	103	testing	test	VERB
ajfa-11937	210	104	5.2.1	5.2.1	NUM
ajfa-11937	210	105	normality	normality	NOUN
ajfa-11937	210	106	of	of	ADP
ajfa-11937	210	107	the	the	DET
ajfa-11937	210	108	variables	variable	NOUN
ajfa-11937	210	109	initial	initial	ADJ
ajfa-11937	210	110	descriptive	descriptive	ADJ
ajfa-11937	210	111	statistics	statistic	NOUN
ajfa-11937	210	112	for	for	ADP
ajfa-11937	210	113	the	the	DET
ajfa-11937	210	114	variables	variable	NOUN
ajfa-11937	210	115	to	to	PART
ajfa-11937	210	116	be	be	AUX
ajfa-11937	210	117	modeled	model	VERB
ajfa-11937	210	118	in	in	ADP
ajfa-11937	210	119	this	this	DET
ajfa-11937	210	120	study	study	NOUN
ajfa-11937	210	121	suggest	suggest	VERB
ajfa-11937	210	122	that	that	SCONJ
ajfa-11937	210	123	all	all	DET
ajfa-11937	210	124	the	the	DET
ajfa-11937	210	125	independent	independent	ADJ
ajfa-11937	210	126	variables	variable	NOUN
ajfa-11937	210	127	have	have	VERB
ajfa-11937	210	128	non	non	ADJ
ajfa-11937	210	129	-	-	ADJ
ajfa-11937	210	130	normality	normality	ADJ
ajfa-11937	210	131	in	in	ADP
ajfa-11937	210	132	their	their	PRON
ajfa-11937	210	133	data	data	NOUN
ajfa-11937	210	134	distributions	distribution	NOUN
ajfa-11937	210	135	.	.	PUNCT
ajfa-11937	211	1	non	non	ADJ
ajfa-11937	211	2	-	-	ADJ
ajfa-11937	211	3	normality	normality	NOUN
ajfa-11937	211	4	is	be	AUX
ajfa-11937	211	5	detected	detect	VERB
ajfa-11937	211	6	for	for	ADP
ajfa-11937	211	7	these	these	DET
ajfa-11937	211	8	variables	variable	NOUN
ajfa-11937	211	9	due	due	ADJ
ajfa-11937	211	10	to	to	ADP
ajfa-11937	211	11	significance	significance	NOUN
ajfa-11937	211	12	values	value	NOUN
ajfa-11937	211	13	for	for	ADP
ajfa-11937	211	14	both	both	PRON
ajfa-11937	211	15	kolmogorov	kolmogorov	ADJ
ajfa-11937	211	16	-	-	PUNCT
ajfa-11937	211	17	smirnov	smirnov	ADJ
ajfa-11937	211	18	test	test	NOUN
ajfa-11937	211	19	and	and	CCONJ
ajfa-11937	211	20	shapiro	shapiro	NOUN
ajfa-11937	211	21	-	-	PUNCT
ajfa-11937	211	22	walk	walk	NOUN
ajfa-11937	211	23	test	test	NOUN
ajfa-11937	211	24	(	(	PUNCT
ajfa-11937	211	25	p	p	X
ajfa-11937	211	26	<	<	X
ajfa-11937	211	27	0.05	0.05	NUM
ajfa-11937	211	28	)	)	PUNCT
ajfa-11937	211	29	.	.	PUNCT
ajfa-11937	212	1	also	also	ADV
ajfa-11937	212	2	,	,	PUNCT
ajfa-11937	212	3	skewness	skewness	NOUN
ajfa-11937	212	4	and	and	CCONJ
ajfa-11937	212	5	kurtosis	kurtosis	NOUN
ajfa-11937	212	6	levels	level	NOUN
ajfa-11937	212	7	are	be	AUX
ajfa-11937	212	8	found	find	VERB
ajfa-11937	212	9	to	to	PART
ajfa-11937	212	10	be	be	AUX
ajfa-11937	212	11	outside	outside	ADP
ajfa-11937	212	12	normal	normal	ADJ
ajfa-11937	212	13	tolerance	tolerance	NOUN
ajfa-11937	212	14	limits	limit	NOUN
ajfa-11937	212	15	.	.	PUNCT
ajfa-11937	213	1	for	for	ADP
ajfa-11937	213	2	all	all	DET
ajfa-11937	213	3	the	the	DET
ajfa-11937	213	4	independent	independent	ADJ
ajfa-11937	213	5	variables	variable	NOUN
ajfa-11937	213	6	in	in	ADP
ajfa-11937	213	7	both	both	CCONJ
ajfa-11937	213	8	the	the	DET
ajfa-11937	213	9	models	model	NOUN
ajfa-11937	213	10	employed	employ	VERB
ajfa-11937	213	11	to	to	PART
ajfa-11937	213	12	test	test	VERB
ajfa-11937	213	13	the	the	DET
ajfa-11937	213	14	hypothesis	hypothesis	NOUN
ajfa-11937	213	15	of	of	ADP
ajfa-11937	213	16	the	the	DET
ajfa-11937	213	17	study	study	NOUN
ajfa-11937	213	18	,	,	PUNCT
ajfa-11937	213	19	blom	blom	NOUN
ajfa-11937	213	20	normal	normal	ADJ
ajfa-11937	213	21	score	score	NOUN
ajfa-11937	213	22	transformation	transformation	NOUN
ajfa-11937	213	23	is	be	AUX
ajfa-11937	213	24	applied	apply	VERB
ajfa-11937	213	25	because	because	SCONJ
ajfa-11937	213	26	neither	neither	CCONJ
ajfa-11937	213	27	logarithmic	logarithmic	ADJ
ajfa-11937	213	28	nor	nor	CCONJ
ajfa-11937	213	29	square	square	ADJ
ajfa-11937	213	30	root	root	NOUN
ajfa-11937	213	31	transformation	transformation	NOUN
ajfa-11937	213	32	is	be	AUX
ajfa-11937	213	33	able	able	ADJ
ajfa-11937	213	34	to	to	PART
ajfa-11937	213	35	yield	yield	VERB
ajfa-11937	213	36	a	a	DET
ajfa-11937	213	37	normal	normal	ADJ
ajfa-11937	213	38	distribution	distribution	NOUN
ajfa-11937	213	39	of	of	ADP
ajfa-11937	213	40	these	these	DET
ajfa-11937	213	41	measures	measure	NOUN
ajfa-11937	213	42	(	(	PUNCT
ajfa-11937	213	43	kanel	kanel	PROPN
ajfa-11937	213	44	et	et	PROPN
ajfa-11937	213	45	al	al	PROPN
ajfa-11937	213	46	,	,	PUNCT
ajfa-11937	213	47	2008	2008	NUM
ajfa-11937	213	48	)	)	PUNCT
ajfa-11937	213	49	.	.	PUNCT
ajfa-11937	214	1	asian	asian	ADJ
ajfa-11937	214	2	journal	journal	PROPN
ajfa-11937	214	3	of	of	ADP
ajfa-11937	214	4	finance	finance	PROPN
ajfa-11937	214	5	&	&	CCONJ
ajfa-11937	214	6	accounting	accounting	PROPN
ajfa-11937	214	7	issn	issn	PROPN
ajfa-11937	214	8	1946	1946	NUM
ajfa-11937	214	9	-	-	PUNCT
ajfa-11937	214	10	052x	052x	PROPN
ajfa-11937	214	11	2017	2017	NUM
ajfa-11937	214	12	,	,	PUNCT
ajfa-11937	214	13	vol	vol	NOUN
ajfa-11937	214	14	.	.	NOUN
ajfa-11937	214	15	9	9	NUM
ajfa-11937	214	16	,	,	PUNCT
ajfa-11937	214	17	no	no	INTJ
ajfa-11937	214	18	.	.	NOUN
ajfa-11937	214	19	2	2	NUM
ajfa-11937	214	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	214	21	175	175	NUM
ajfa-11937	214	22	5.2.2	5.2.2	NUM
ajfa-11937	214	23	test	test	NOUN
ajfa-11937	214	24	for	for	ADP
ajfa-11937	214	25	small	small	ADJ
ajfa-11937	214	26	sample	sample	NOUN
ajfa-11937	214	27	size	size	NOUN
ajfa-11937	214	28	to	to	PART
ajfa-11937	214	29	gauge	gauge	VERB
ajfa-11937	214	30	whether	whether	SCONJ
ajfa-11937	214	31	the	the	DET
ajfa-11937	214	32	sample	sample	NOUN
ajfa-11937	214	33	size	size	NOUN
ajfa-11937	214	34	in	in	ADP
ajfa-11937	214	35	this	this	DET
ajfa-11937	214	36	study	study	NOUN
ajfa-11937	214	37	has	have	VERB
ajfa-11937	214	38	a	a	DET
ajfa-11937	214	39	direct	direct	ADJ
ajfa-11937	214	40	and	and	CCONJ
ajfa-11937	214	41	sizable	sizable	ADJ
ajfa-11937	214	42	impact	impact	NOUN
ajfa-11937	214	43	on	on	ADP
ajfa-11937	214	44	statistical	statistical	ADJ
ajfa-11937	214	45	power	power	NOUN
ajfa-11937	214	46	,	,	PUNCT
ajfa-11937	214	47	hair	hair	NOUN
ajfa-11937	214	48	et	et	PROPN
ajfa-11937	214	49	al	al	PROPN
ajfa-11937	214	50	(	(	PUNCT
ajfa-11937	214	51	1995	1995	NUM
ajfa-11937	214	52	)	)	PUNCT
ajfa-11937	214	53	’s	’s	PART
ajfa-11937	214	54	criterion	criterion	NOUN
ajfa-11937	214	55	is	be	AUX
ajfa-11937	214	56	used	use	VERB
ajfa-11937	214	57	.	.	PUNCT
ajfa-11937	215	1	this	this	DET
ajfa-11937	215	2	criterion	criterion	NOUN
ajfa-11937	215	3	compares	compare	VERB
ajfa-11937	215	4	the	the	DET
ajfa-11937	215	5	significance	significance	NOUN
ajfa-11937	215	6	level	level	NOUN
ajfa-11937	215	7	(	(	PUNCT
ajfa-11937	215	8	α	α	NOUN
ajfa-11937	215	9	)	)	PUNCT
ajfa-11937	215	10	and	and	CCONJ
ajfa-11937	215	11	the	the	DET
ajfa-11937	215	12	number	number	NOUN
ajfa-11937	215	13	of	of	ADP
ajfa-11937	215	14	independent	independent	ADJ
ajfa-11937	215	15	variables	variable	NOUN
ajfa-11937	215	16	in	in	ADP
ajfa-11937	215	17	detecting	detect	VERB
ajfa-11937	215	18	a	a	DET
ajfa-11937	215	19	significant	significant	ADJ
ajfa-11937	215	20	r2	r2	NOUN
ajfa-11937	215	21	.	.	PUNCT
ajfa-11937	216	1	the	the	DET
ajfa-11937	216	2	values	value	NOUN
ajfa-11937	216	3	provided	provide	VERB
ajfa-11937	216	4	are	be	AUX
ajfa-11937	216	5	the	the	DET
ajfa-11937	216	6	minimum	minimum	ADJ
ajfa-11937	216	7	r2	r2	NOUN
ajfa-11937	216	8	that	that	SCONJ
ajfa-11937	216	9	the	the	DET
ajfa-11937	216	10	given	give	VERB
ajfa-11937	216	11	sample	sample	NOUN
ajfa-11937	216	12	size	size	NOUN
ajfa-11937	216	13	will	will	AUX
ajfa-11937	216	14	detect	detect	VERB
ajfa-11937	216	15	as	as	ADP
ajfa-11937	216	16	statistically	statistically	ADV
ajfa-11937	216	17	significant	significant	ADJ
ajfa-11937	216	18	at	at	ADP
ajfa-11937	216	19	significance	significance	NOUN
ajfa-11937	216	20	level	level	NOUN
ajfa-11937	216	21	(	(	PUNCT
ajfa-11937	216	22	α	α	NOUN
ajfa-11937	216	23	)	)	PUNCT
ajfa-11937	216	24	of	of	ADP
ajfa-11937	216	25	0.05	0.05	NUM
ajfa-11937	216	26	.	.	PUNCT
ajfa-11937	217	1	this	this	DET
ajfa-11937	217	2	study	study	NOUN
ajfa-11937	217	3	employs	employ	VERB
ajfa-11937	217	4	6	6	NUM
ajfa-11937	217	5	independent	independent	ADJ
ajfa-11937	217	6	variables	variable	NOUN
ajfa-11937	217	7	and	and	CCONJ
ajfa-11937	217	8	11	11	NUM
ajfa-11937	217	9	control	control	NOUN
ajfa-11937	217	10	variables	variable	NOUN
ajfa-11937	217	11	.	.	PUNCT
ajfa-11937	218	1	with	with	ADP
ajfa-11937	218	2	sample	sample	NOUN
ajfa-11937	218	3	size	size	NOUN
ajfa-11937	218	4	of	of	ADP
ajfa-11937	218	5	36	36	NUM
ajfa-11937	218	6	(	(	PUNCT
ajfa-11937	218	7	>	>	X
ajfa-11937	218	8	20	20	NUM
ajfa-11937	218	9	)	)	PUNCT
ajfa-11937	218	10	,	,	PUNCT
ajfa-11937	218	11	these	these	DET
ajfa-11937	218	12	results	result	NOUN
ajfa-11937	218	13	satisfy	satisfy	VERB
ajfa-11937	218	14	the	the	DET
ajfa-11937	218	15	sample	sample	NOUN
ajfa-11937	218	16	size	size	NOUN
ajfa-11937	218	17	statistical	statistical	ADJ
ajfa-11937	218	18	power	power	NOUN
ajfa-11937	218	19	test	test	NOUN
ajfa-11937	218	20	as	as	SCONJ
ajfa-11937	218	21	regression	regression	NOUN
ajfa-11937	218	22	models	model	NOUN
ajfa-11937	218	23	have	have	VERB
ajfa-11937	218	24	r2	r2	PROPN
ajfa-11937	218	25	more	more	ADJ
ajfa-11937	218	26	than	than	ADP
ajfa-11937	218	27	70	70	NUM
ajfa-11937	218	28	%	%	NOUN
ajfa-11937	218	29	.	.	PUNCT
ajfa-11937	219	1	according	accord	VERB
ajfa-11937	219	2	to	to	ADP
ajfa-11937	219	3	hair	hair	NOUN
ajfa-11937	219	4	et	et	PROPN
ajfa-11937	219	5	al	al	PROPN
ajfa-11937	219	6	(	(	PUNCT
ajfa-11937	219	7	1995	1995	NUM
ajfa-11937	219	8	)	)	PUNCT
ajfa-11937	219	9	the	the	DET
ajfa-11937	219	10	minimum	minimum	ADJ
ajfa-11937	219	11	r2	r2	NOUN
ajfa-11937	219	12	that	that	SCONJ
ajfa-11937	219	13	a	a	DET
ajfa-11937	219	14	specified	specify	VERB
ajfa-11937	219	15	sample	sample	NOUN
ajfa-11937	219	16	size	size	NOUN
ajfa-11937	219	17	will	will	AUX
ajfa-11937	219	18	detect	detect	VERB
ajfa-11937	219	19	as	as	ADP
ajfa-11937	219	20	statistically	statistically	ADV
ajfa-11937	219	21	significant	significant	ADJ
ajfa-11937	219	22	at	at	ADP
ajfa-11937	219	23	the	the	DET
ajfa-11937	219	24	0.05	0.05	NUM
ajfa-11937	219	25	significance	significance	NOUN
ajfa-11937	219	26	level	level	NOUN
ajfa-11937	219	27	is	be	AUX
ajfa-11937	219	28	42	42	NUM
ajfa-11937	219	29	%	%	NOUN
ajfa-11937	219	30	.	.	PUNCT
ajfa-11937	220	1	5.2.3	5.2.3	NUM
ajfa-11937	220	2	choice	choice	NOUN
ajfa-11937	220	3	of	of	ADP
ajfa-11937	220	4	stepwise	stepwise	ADJ
ajfa-11937	220	5	regression	regression	NOUN
ajfa-11937	220	6	in	in	ADP
ajfa-11937	220	7	stepwise	stepwise	ADJ
ajfa-11937	220	8	multiple	multiple	ADJ
ajfa-11937	220	9	regression	regression	NOUN
ajfa-11937	220	10	,	,	PUNCT
ajfa-11937	220	11	the	the	DET
ajfa-11937	220	12	independent	independent	ADJ
ajfa-11937	220	13	variables	variable	NOUN
ajfa-11937	220	14	are	be	AUX
ajfa-11937	220	15	entered	enter	VERB
ajfa-11937	220	16	according	accord	VERB
ajfa-11937	220	17	to	to	ADP
ajfa-11937	220	18	their	their	PRON
ajfa-11937	220	19	statistical	statistical	ADJ
ajfa-11937	220	20	contribution	contribution	NOUN
ajfa-11937	220	21	in	in	ADP
ajfa-11937	220	22	explaining	explain	VERB
ajfa-11937	220	23	the	the	DET
ajfa-11937	220	24	variance	variance	NOUN
ajfa-11937	220	25	in	in	ADP
ajfa-11937	220	26	the	the	DET
ajfa-11937	220	27	dependent	dependent	ADJ
ajfa-11937	220	28	variable	variable	NOUN
ajfa-11937	220	29	.	.	PUNCT
ajfa-11937	221	1	stepwise	stepwise	PROPN
ajfa-11937	221	2	regression	regression	PROPN
ajfa-11937	221	3	is	be	AUX
ajfa-11937	221	4	used	use	VERB
ajfa-11937	221	5	in	in	ADP
ajfa-11937	221	6	this	this	DET
ajfa-11937	221	7	study	study	NOUN
ajfa-11937	221	8	because	because	SCONJ
ajfa-11937	221	9	it	it	PRON
ajfa-11937	221	10	reduces	reduce	VERB
ajfa-11937	221	11	the	the	DET
ajfa-11937	221	12	number	number	NOUN
ajfa-11937	221	13	of	of	ADP
ajfa-11937	221	14	independent	independent	ADJ
ajfa-11937	221	15	variables	variable	NOUN
ajfa-11937	221	16	in	in	ADP
ajfa-11937	221	17	the	the	DET
ajfa-11937	221	18	model	model	NOUN
ajfa-11937	221	19	by	by	ADP
ajfa-11937	221	20	excluding	exclude	VERB
ajfa-11937	221	21	non	non	ADJ
ajfa-11937	221	22	-	-	ADJ
ajfa-11937	221	23	significant	significant	ADJ
ajfa-11937	221	24	variables	variable	NOUN
ajfa-11937	221	25	.	.	PUNCT
ajfa-11937	222	1	this	this	DET
ajfa-11937	222	2	study	study	NOUN
ajfa-11937	222	3	has	have	VERB
ajfa-11937	222	4	6	6	NUM
ajfa-11937	222	5	independent	independent	ADJ
ajfa-11937	222	6	variables	variable	NOUN
ajfa-11937	222	7	and	and	CCONJ
ajfa-11937	222	8	11	11	NUM
ajfa-11937	222	9	control	control	NOUN
ajfa-11937	222	10	variables	variable	NOUN
ajfa-11937	222	11	.	.	PUNCT
ajfa-11937	223	1	therefore	therefore	ADV
ajfa-11937	223	2	,	,	PUNCT
ajfa-11937	223	3	stepwise	stepwise	ADJ
ajfa-11937	223	4	regression	regression	NOUN
ajfa-11937	223	5	is	be	AUX
ajfa-11937	223	6	considered	consider	VERB
ajfa-11937	223	7	the	the	DET
ajfa-11937	223	8	suitable	suitable	ADJ
ajfa-11937	223	9	choice	choice	NOUN
ajfa-11937	223	10	of	of	ADP
ajfa-11937	223	11	analysis	analysis	NOUN
ajfa-11937	223	12	by	by	ADP
ajfa-11937	223	13	finding	find	VERB
ajfa-11937	223	14	the	the	DET
ajfa-11937	223	15	set	set	NOUN
ajfa-11937	223	16	of	of	ADP
ajfa-11937	223	17	predictors	predictor	NOUN
ajfa-11937	223	18	that	that	PRON
ajfa-11937	223	19	are	be	AUX
ajfa-11937	223	20	most	most	ADV
ajfa-11937	223	21	effective	effective	ADJ
ajfa-11937	223	22	in	in	ADP
ajfa-11937	223	23	predicting	predict	VERB
ajfa-11937	223	24	the	the	DET
ajfa-11937	223	25	dependent	dependent	ADJ
ajfa-11937	223	26	variable	variable	NOUN
ajfa-11937	223	27	.	.	PUNCT
ajfa-11937	224	1	5.2.4	5.2.4	NUM
ajfa-11937	224	2	regression	regression	VERB
ajfa-11937	224	3	analysis	analysis	NOUN
ajfa-11937	224	4	panel	panel	NOUN
ajfa-11937	224	5	a	a	PRON
ajfa-11937	224	6	of	of	ADP
ajfa-11937	224	7	table	table	NOUN
ajfa-11937	224	8	6	6	NUM
ajfa-11937	224	9	shows	show	VERB
ajfa-11937	224	10	the	the	DET
ajfa-11937	224	11	stepwise	stepwise	PROPN
ajfa-11937	224	12	regression	regression	PROPN
ajfa-11937	224	13	model	model	NOUN
ajfa-11937	224	14	summary	summary	NOUN
ajfa-11937	224	15	.	.	PUNCT
ajfa-11937	225	1	the	the	DET
ajfa-11937	225	2	model	model	NOUN
ajfa-11937	225	3	is	be	AUX
ajfa-11937	225	4	low	low	ADJ
ajfa-11937	225	5	in	in	ADP
ajfa-11937	225	6	autocorrelation	autocorrelation	NOUN
ajfa-11937	225	7	(	(	PUNCT
ajfa-11937	225	8	durbin	durbin	NOUN
ajfa-11937	225	9	-	-	PUNCT
ajfa-11937	225	10	watson	watson	NOUN
ajfa-11937	225	11	=	=	NOUN
ajfa-11937	225	12	2.43	2.43	NUM
ajfa-11937	225	13	)	)	PUNCT
ajfa-11937	225	14	which	which	PRON
ajfa-11937	225	15	is	be	AUX
ajfa-11937	225	16	significant	significant	ADJ
ajfa-11937	225	17	at	at	ADP
ajfa-11937	225	18	p	p	X
ajfa-11937	225	19	<	<	X
ajfa-11937	225	20	0.05	0.05	NUM
ajfa-11937	225	21	.	.	PUNCT
ajfa-11937	226	1	panel	panel	NOUN
ajfa-11937	226	2	b	b	PROPN
ajfa-11937	226	3	of	of	ADP
ajfa-11937	226	4	table	table	NOUN
ajfa-11937	226	5	6	6	NUM
ajfa-11937	226	6	presents	present	VERB
ajfa-11937	226	7	the	the	DET
ajfa-11937	226	8	regression	regression	NOUN
ajfa-11937	226	9	coefficients	coefficient	NOUN
ajfa-11937	226	10	.	.	PUNCT
ajfa-11937	227	1	only	only	ADV
ajfa-11937	227	2	acsize	acsize	NOUN
ajfa-11937	227	3	(	(	PUNCT
ajfa-11937	227	4	number	number	NOUN
ajfa-11937	227	5	of	of	ADP
ajfa-11937	227	6	members	member	NOUN
ajfa-11937	227	7	serving	serve	VERB
ajfa-11937	227	8	on	on	ADP
ajfa-11937	227	9	the	the	DET
ajfa-11937	227	10	ac	ac	PROPN
ajfa-11937	227	11	)	)	PUNCT
ajfa-11937	227	12	and	and	CCONJ
ajfa-11937	227	13	sub	sub	NOUN
ajfa-11937	227	14	(	(	PUNCT
ajfa-11937	227	15	square	square	ADJ
ajfa-11937	227	16	root	root	NOUN
ajfa-11937	227	17	of	of	ADP
ajfa-11937	227	18	number	number	NOUN
ajfa-11937	227	19	of	of	ADP
ajfa-11937	227	20	subsidiaries	subsidiary	NOUN
ajfa-11937	227	21	)	)	PUNCT
ajfa-11937	227	22	are	be	AUX
ajfa-11937	227	23	left	leave	VERB
ajfa-11937	227	24	in	in	ADP
ajfa-11937	227	25	the	the	DET
ajfa-11937	227	26	model	model	NOUN
ajfa-11937	227	27	after	after	SCONJ
ajfa-11937	227	28	stepwise	stepwise	PROPN
ajfa-11937	227	29	regression	regression	NOUN
ajfa-11937	227	30	excludes	exclude	VERB
ajfa-11937	227	31	all	all	DET
ajfa-11937	227	32	non	non	ADJ
ajfa-11937	227	33	-	-	ADJ
ajfa-11937	227	34	significant	significant	ADJ
ajfa-11937	227	35	independent	independent	ADJ
ajfa-11937	227	36	variables	variable	NOUN
ajfa-11937	227	37	.	.	PUNCT
ajfa-11937	228	1	the	the	DET
ajfa-11937	228	2	coefficient	coefficient	NOUN
ajfa-11937	228	3	for	for	ADP
ajfa-11937	228	4	acsize	acsize	NOUN
ajfa-11937	228	5	is	be	AUX
ajfa-11937	228	6	positive	positive	ADJ
ajfa-11937	228	7	and	and	CCONJ
ajfa-11937	228	8	significant	significant	ADJ
ajfa-11937	228	9	(	(	PUNCT
ajfa-11937	228	10	t	t	NOUN
ajfa-11937	228	11	=	=	NUM
ajfa-11937	228	12	2.73	2.73	NUM
ajfa-11937	228	13	,	,	PUNCT
ajfa-11937	228	14	p	p	X
ajfa-11937	228	15	<	<	X
ajfa-11937	228	16	0.05	0.05	NUM
ajfa-11937	228	17	)	)	PUNCT
ajfa-11937	228	18	,	,	PUNCT
ajfa-11937	228	19	indicating	indicate	VERB
ajfa-11937	228	20	that	that	SCONJ
ajfa-11937	228	21	the	the	DET
ajfa-11937	228	22	iaf	iaf	NOUN
ajfa-11937	228	23	budget	budget	NOUN
ajfa-11937	228	24	is	be	AUX
ajfa-11937	228	25	higher	high	ADJ
ajfa-11937	228	26	in	in	ADP
ajfa-11937	228	27	companies	company	NOUN
ajfa-11937	228	28	where	where	SCONJ
ajfa-11937	228	29	the	the	DET
ajfa-11937	228	30	ac	ac	PROPN
ajfa-11937	228	31	has	have	VERB
ajfa-11937	228	32	more	more	ADJ
ajfa-11937	228	33	members	member	NOUN
ajfa-11937	228	34	.	.	PUNCT
ajfa-11937	229	1	moreover	moreover	ADV
ajfa-11937	229	2	,	,	PUNCT
ajfa-11937	229	3	the	the	DET
ajfa-11937	229	4	coefficient	coefficient	NOUN
ajfa-11937	229	5	for	for	ADP
ajfa-11937	229	6	sub	sub	NOUN
ajfa-11937	229	7	(	(	PUNCT
ajfa-11937	229	8	control	control	NOUN
ajfa-11937	229	9	variable	variable	NOUN
ajfa-11937	229	10	)	)	PUNCT
ajfa-11937	229	11	has	have	VERB
ajfa-11937	229	12	a	a	DET
ajfa-11937	229	13	positive	positive	ADJ
ajfa-11937	229	14	and	and	CCONJ
ajfa-11937	229	15	significant	significant	ADJ
ajfa-11937	229	16	(	(	PUNCT
ajfa-11937	229	17	t	t	NOUN
ajfa-11937	229	18	=	=	SYM
ajfa-11937	229	19	4.11	4.11	NUM
ajfa-11937	229	20	,	,	PUNCT
ajfa-11937	229	21	p	p	X
ajfa-11937	229	22	<	<	X
ajfa-11937	229	23	0.05	0.05	NUM
ajfa-11937	229	24	)	)	PUNCT
ajfa-11937	229	25	relationship	relationship	NOUN
ajfa-11937	229	26	with	with	ADP
ajfa-11937	229	27	the	the	DET
ajfa-11937	229	28	iaf	iaf	PROPN
ajfa-11937	229	29	budget	budget	NOUN
ajfa-11937	229	30	.	.	PUNCT
ajfa-11937	230	1	interestingly	interestingly	ADV
ajfa-11937	230	2	,	,	PUNCT
ajfa-11937	230	3	the	the	DET
ajfa-11937	230	4	extent	extent	NOUN
ajfa-11937	230	5	of	of	ADP
ajfa-11937	230	6	the	the	DET
ajfa-11937	230	7	iaf	iaf	PROPN
ajfa-11937	230	8	budget	budget	NOUN
ajfa-11937	230	9	which	which	PRON
ajfa-11937	230	10	would	would	AUX
ajfa-11937	230	11	reflect	reflect	VERB
ajfa-11937	230	12	on	on	ADP
ajfa-11937	230	13	its	its	PRON
ajfa-11937	230	14	work	work	NOUN
ajfa-11937	230	15	effectiveness	effectiveness	NOUN
ajfa-11937	230	16	is	be	AUX
ajfa-11937	230	17	only	only	ADV
ajfa-11937	230	18	impacted	impact	VERB
ajfa-11937	230	19	by	by	ADP
ajfa-11937	230	20	the	the	DET
ajfa-11937	230	21	size	size	NOUN
ajfa-11937	230	22	of	of	ADP
ajfa-11937	230	23	ac	ac	PROPN
ajfa-11937	230	24	.	.	PUNCT
ajfa-11937	231	1	hence	hence	ADV
ajfa-11937	231	2	,	,	PUNCT
ajfa-11937	231	3	part	part	NOUN
ajfa-11937	231	4	(	(	PUNCT
ajfa-11937	231	5	a	a	NOUN
ajfa-11937	231	6	)	)	PUNCT
ajfa-11937	231	7	of	of	ADP
ajfa-11937	231	8	the	the	DET
ajfa-11937	231	9	hypothesis	hypothesis	NOUN
ajfa-11937	231	10	is	be	AUX
ajfa-11937	231	11	only	only	ADV
ajfa-11937	231	12	minimally	minimally	ADV
ajfa-11937	231	13	supported	support	VERB
ajfa-11937	231	14	.	.	PUNCT
ajfa-11937	232	1	this	this	DET
ajfa-11937	232	2	result	result	NOUN
ajfa-11937	232	3	suggests	suggest	VERB
ajfa-11937	232	4	that	that	SCONJ
ajfa-11937	232	5	a	a	DET
ajfa-11937	232	6	larger	large	ADJ
ajfa-11937	232	7	sized	sized	ADJ
ajfa-11937	232	8	ac	ac	PROPN
ajfa-11937	232	9	is	be	AUX
ajfa-11937	232	10	likely	likely	ADJ
ajfa-11937	232	11	to	to	PART
ajfa-11937	232	12	have	have	VERB
ajfa-11937	232	13	more	more	ADJ
ajfa-11937	232	14	influence	influence	NOUN
ajfa-11937	232	15	over	over	ADP
ajfa-11937	232	16	the	the	DET
ajfa-11937	232	17	board	board	NOUN
ajfa-11937	232	18	of	of	ADP
ajfa-11937	232	19	directors	director	NOUN
ajfa-11937	232	20	in	in	ADP
ajfa-11937	232	21	advocating	advocate	VERB
ajfa-11937	232	22	an	an	DET
ajfa-11937	232	23	adequate	adequate	ADJ
ajfa-11937	232	24	budget	budget	NOUN
ajfa-11937	232	25	for	for	ADP
ajfa-11937	232	26	the	the	DET
ajfa-11937	232	27	iaf	iaf	PROPN
ajfa-11937	232	28	.	.	PUNCT
ajfa-11937	233	1	a	a	DET
ajfa-11937	233	2	larger	large	ADJ
ajfa-11937	233	3	ac	ac	NOUN
ajfa-11937	233	4	may	may	AUX
ajfa-11937	233	5	also	also	ADV
ajfa-11937	233	6	have	have	VERB
ajfa-11937	233	7	more	more	ADJ
ajfa-11937	233	8	time	time	NOUN
ajfa-11937	233	9	to	to	PART
ajfa-11937	233	10	work	work	VERB
ajfa-11937	233	11	with	with	ADP
ajfa-11937	233	12	the	the	DET
ajfa-11937	233	13	iae	iae	NOUN
ajfa-11937	233	14	and	and	CCONJ
ajfa-11937	233	15	cfo	cfo	NOUN
ajfa-11937	233	16	in	in	ADP
ajfa-11937	233	17	preparing	prepare	VERB
ajfa-11937	233	18	a	a	DET
ajfa-11937	233	19	stronger	strong	ADJ
ajfa-11937	233	20	case	case	NOUN
ajfa-11937	233	21	for	for	SCONJ
ajfa-11937	233	22	the	the	DET
ajfa-11937	233	23	iaf	iaf	PROPN
ajfa-11937	233	24	budget	budget	NOUN
ajfa-11937	233	25	to	to	PART
ajfa-11937	233	26	be	be	AUX
ajfa-11937	233	27	presented	present	VERB
ajfa-11937	233	28	to	to	ADP
ajfa-11937	233	29	the	the	DET
ajfa-11937	233	30	board	board	NOUN
ajfa-11937	233	31	.	.	PUNCT
ajfa-11937	234	1	moreover	moreover	ADV
ajfa-11937	234	2	,	,	PUNCT
ajfa-11937	234	3	a	a	DET
ajfa-11937	234	4	larger	large	ADJ
ajfa-11937	234	5	ac	ac	NOUN
ajfa-11937	234	6	can	can	AUX
ajfa-11937	234	7	give	give	VERB
ajfa-11937	234	8	greater	great	ADJ
ajfa-11937	234	9	attention	attention	NOUN
ajfa-11937	234	10	to	to	ADP
ajfa-11937	234	11	monitoring	monitor	VERB
ajfa-11937	234	12	the	the	DET
ajfa-11937	234	13	iaf	iaf	NOUN
ajfa-11937	234	14	’s	’s	PART
ajfa-11937	234	15	funding	funding	NOUN
ajfa-11937	234	16	needs	need	NOUN
ajfa-11937	234	17	and	and	CCONJ
ajfa-11937	234	18	budget	budget	NOUN
ajfa-11937	234	19	constraints	constraint	NOUN
ajfa-11937	234	20	.	.	PUNCT
ajfa-11937	235	1	such	such	DET
ajfa-11937	235	2	a	a	DET
ajfa-11937	235	3	commitment	commitment	NOUN
ajfa-11937	235	4	to	to	ADP
ajfa-11937	235	5	reviewing	review	VERB
ajfa-11937	235	6	the	the	DET
ajfa-11937	235	7	internal	internal	ADJ
ajfa-11937	235	8	audit	audit	NOUN
ajfa-11937	235	9	’s	’s	PART
ajfa-11937	235	10	on	on	ADP
ajfa-11937	235	11	-	-	PUNCT
ajfa-11937	235	12	going	go	VERB
ajfa-11937	235	13	budgetary	budgetary	ADJ
ajfa-11937	235	14	needs	need	NOUN
ajfa-11937	235	15	is	be	AUX
ajfa-11937	235	16	likely	likely	ADJ
ajfa-11937	235	17	to	to	PART
ajfa-11937	235	18	improve	improve	VERB
ajfa-11937	235	19	the	the	DET
ajfa-11937	235	20	resources	resource	NOUN
ajfa-11937	235	21	allocated	allocate	VERB
ajfa-11937	235	22	to	to	ADP
ajfa-11937	235	23	the	the	DET
ajfa-11937	235	24	iaf	iaf	PROPN
ajfa-11937	235	25	.	.	PUNCT
ajfa-11937	236	1	carcello	carcello	PROPN
ajfa-11937	236	2	et	et	PROPN
ajfa-11937	236	3	al	al	PROPN
ajfa-11937	236	4	(	(	PUNCT
ajfa-11937	236	5	2005	2005	NUM
ajfa-11937	236	6	)	)	PUNCT
ajfa-11937	236	7	find	find	VERB
ajfa-11937	236	8	that	that	SCONJ
ajfa-11937	236	9	the	the	DET
ajfa-11937	236	10	internal	internal	ADJ
ajfa-11937	236	11	audit	audit	NOUN
ajfa-11937	236	12	budget	budget	NOUN
ajfa-11937	236	13	is	be	AUX
ajfa-11937	236	14	higher	high	ADJ
ajfa-11937	236	15	when	when	SCONJ
ajfa-11937	236	16	an	an	DET
ajfa-11937	236	17	ac	ac	PROPN
ajfa-11937	236	18	reviews	review	VERB
ajfa-11937	236	19	the	the	DET
ajfa-11937	236	20	internal	internal	ADJ
ajfa-11937	236	21	audit	audit	NOUN
ajfa-11937	236	22	budget	budget	NOUN
ajfa-11937	236	23	.	.	PUNCT
ajfa-11937	237	1	raghunandan	raghunandan	PROPN
ajfa-11937	237	2	et	et	PROPN
ajfa-11937	237	3	al	al	PROPN
ajfa-11937	237	4	(	(	PUNCT
ajfa-11937	237	5	2001	2001	NUM
ajfa-11937	237	6	)	)	PUNCT
ajfa-11937	237	7	also	also	ADV
ajfa-11937	237	8	find	find	VERB
ajfa-11937	237	9	that	that	SCONJ
ajfa-11937	237	10	acs	ac	NOUN
ajfa-11937	237	11	that	that	PRON
ajfa-11937	237	12	review	review	VERB
ajfa-11937	237	13	the	the	DET
ajfa-11937	237	14	internal	internal	ADJ
ajfa-11937	237	15	audit	audit	NOUN
ajfa-11937	237	16	budget	budget	NOUN
ajfa-11937	237	17	are	be	AUX
ajfa-11937	237	18	associated	associate	VERB
ajfa-11937	237	19	with	with	ADP
ajfa-11937	237	20	a	a	DET
ajfa-11937	237	21	larger	large	ADJ
ajfa-11937	237	22	budget	budget	NOUN
ajfa-11937	237	23	for	for	ADP
ajfa-11937	237	24	internal	internal	ADJ
ajfa-11937	237	25	audit	audit	NOUN
ajfa-11937	237	26	monitoring	monitoring	NOUN
ajfa-11937	237	27	.	.	PUNCT
ajfa-11937	238	1	both	both	DET
ajfa-11937	238	2	studies	study	NOUN
ajfa-11937	238	3	have	have	VERB
ajfa-11937	238	4	similar	similar	ADJ
ajfa-11937	238	5	findings	finding	NOUN
ajfa-11937	238	6	to	to	ADP
ajfa-11937	238	7	this	this	DET
ajfa-11937	238	8	study	study	NOUN
ajfa-11937	238	9	.	.	PUNCT
ajfa-11937	239	1	a	a	DET
ajfa-11937	239	2	further	further	ADJ
ajfa-11937	239	3	possibility	possibility	NOUN
ajfa-11937	239	4	is	be	AUX
ajfa-11937	239	5	that	that	SCONJ
ajfa-11937	239	6	the	the	DET
ajfa-11937	239	7	iae	iae	NOUN
ajfa-11937	239	8	can	can	AUX
ajfa-11937	239	9	use	use	VERB
ajfa-11937	239	10	the	the	DET
ajfa-11937	239	11	ac	ac	PROPN
ajfa-11937	239	12	as	as	ADP
ajfa-11937	239	13	a	a	DET
ajfa-11937	239	14	lever	lever	NOUN
ajfa-11937	239	15	if	if	SCONJ
ajfa-11937	239	16	ac	ac	PROPN
ajfa-11937	239	17	is	be	AUX
ajfa-11937	239	18	larger	large	ADJ
ajfa-11937	239	19	and	and	CCONJ
ajfa-11937	239	20	more	more	ADV
ajfa-11937	239	21	powerful	powerful	ADJ
ajfa-11937	239	22	within	within	ADP
ajfa-11937	239	23	the	the	DET
ajfa-11937	239	24	company	company	NOUN
ajfa-11937	239	25	when	when	SCONJ
ajfa-11937	239	26	negotiating	negotiate	VERB
ajfa-11937	239	27	for	for	ADP
ajfa-11937	239	28	extra	extra	ADJ
ajfa-11937	239	29	asian	asian	ADJ
ajfa-11937	239	30	journal	journal	NOUN
ajfa-11937	239	31	of	of	ADP
ajfa-11937	239	32	finance	finance	PROPN
ajfa-11937	239	33	&	&	CCONJ
ajfa-11937	239	34	accounting	accounting	PROPN
ajfa-11937	239	35	issn	issn	PROPN
ajfa-11937	239	36	1946	1946	NUM
ajfa-11937	239	37	-	-	PUNCT
ajfa-11937	239	38	052x	052x	PROPN
ajfa-11937	239	39	2017	2017	NUM
ajfa-11937	239	40	,	,	PUNCT
ajfa-11937	239	41	vol	vol	NOUN
ajfa-11937	239	42	.	.	NOUN
ajfa-11937	239	43	9	9	NUM
ajfa-11937	239	44	,	,	PUNCT
ajfa-11937	239	45	no	no	NOUN
ajfa-11937	239	46	.	.	NOUN
ajfa-11937	239	47	2	2	NUM
ajfa-11937	239	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	239	49	176	176	NUM
ajfa-11937	239	50	funding	funding	NOUN
ajfa-11937	239	51	within	within	ADP
ajfa-11937	239	52	management	management	NOUN
ajfa-11937	239	53	,	,	PUNCT
ajfa-11937	239	54	particularly	particularly	ADV
ajfa-11937	239	55	during	during	ADP
ajfa-11937	239	56	meetings	meeting	NOUN
ajfa-11937	239	57	with	with	ADP
ajfa-11937	239	58	the	the	DET
ajfa-11937	239	59	management	management	NOUN
ajfa-11937	239	60	(	(	PUNCT
ajfa-11937	239	61	abbott	abbott	PROPN
ajfa-11937	239	62	et	et	PROPN
ajfa-11937	239	63	al	al	PROPN
ajfa-11937	239	64	,	,	PUNCT
ajfa-11937	239	65	2010	2010	NUM
ajfa-11937	239	66	)	)	PUNCT
ajfa-11937	239	67	.	.	PUNCT
ajfa-11937	240	1	table	table	NOUN
ajfa-11937	240	2	6	6	NUM
ajfa-11937	240	3	.	.	PUNCT
ajfa-11937	240	4	stepwise	stepwise	PROPN
ajfa-11937	240	5	regression	regression	NOUN
ajfa-11937	240	6	results	result	NOUN
ajfa-11937	240	7	for	for	ADP
ajfa-11937	240	8	model	model	NOUN
ajfa-11937	240	9	1	1	NUM
ajfa-11937	240	10	panel	panel	NOUN
ajfa-11937	240	11	a	a	DET
ajfa-11937	240	12	:	:	PUNCT
ajfa-11937	240	13	model	model	NOUN
ajfa-11937	240	14	summary	summary	NOUN
ajfa-11937	240	15	r	r	NOUN
ajfa-11937	240	16	r	r	NOUN
ajfa-11937	240	17	square	square	ADJ
ajfa-11937	240	18	adjusted	adjust	VERB
ajfa-11937	240	19	r	r	NOUN
ajfa-11937	240	20	square	square	ADJ
ajfa-11937	240	21	std	std	NOUN
ajfa-11937	240	22	.	.	PUNCT
ajfa-11937	241	1	error	error	NOUN
ajfa-11937	241	2	of	of	ADP
ajfa-11937	241	3	the	the	DET
ajfa-11937	241	4	estimate	estimate	NOUN
ajfa-11937	241	5	durbinwatson	durbinwatson	NOUN
ajfa-11937	241	6	f	f	PROPN
ajfa-11937	241	7	-	-	PUNCT
ajfa-11937	241	8	ratio	ratio	NOUN
ajfa-11937	241	9	sig	sig	NOUN
ajfa-11937	241	10	.	.	PUNCT
ajfa-11937	242	1	0.688	0.688	NUM
ajfa-11937	242	2	0.473	0.473	NUM
ajfa-11937	242	3	0.441	0.441	NUM
ajfa-11937	242	4	0.709	0.709	NUM
ajfa-11937	242	5	2.434	2.434	NUM
ajfa-11937	242	6	7.434	7.434	NUM
ajfa-11937	242	7	0.000	0.000	NUM
ajfa-11937	242	8	panel	panel	NOUN
ajfa-11937	242	9	b	b	NOUN
ajfa-11937	242	10	:	:	PUNCT
ajfa-11937	242	11	regression	regression	NOUN
ajfa-11937	242	12	coefficients	coefficient	VERB
ajfa-11937	242	13	dependent	dependent	ADJ
ajfa-11937	242	14	variable	variable	ADJ
ajfa-11937	242	15	iafbud	iafbud	VERB
ajfa-11937	242	16	unstandardized	unstandardized	ADJ
ajfa-11937	242	17	coefficients	coefficient	NOUN
ajfa-11937	242	18	standardized	standardized	ADJ
ajfa-11937	242	19	coefficients	coefficient	NOUN
ajfa-11937	242	20	collinearity	collinearity	NOUN
ajfa-11937	242	21	statistics	statistic	NOUN
ajfa-11937	242	22	b	b	NOUN
ajfa-11937	242	23	std	std	PROPN
ajfa-11937	242	24	.	.	NOUN
ajfa-11937	242	25	error	error	NOUN
ajfa-11937	242	26	beta	beta	NOUN
ajfa-11937	242	27	t	t	PROPN
ajfa-11937	242	28	-	-	PUNCT
ajfa-11937	242	29	value	value	NOUN
ajfa-11937	242	30	sig	sig	NOUN
ajfa-11937	242	31	.	.	PUNCT
ajfa-11937	243	1	toler	toler	PROPN
ajfa-11937	243	2	ance	ance	PROPN
ajfa-11937	243	3	vif	vif	PROPN
ajfa-11937	243	4	intercept	intercept	VERB
ajfa-11937	243	5	0.002	0.002	NUM
ajfa-11937	243	6	0.118	0.118	NUM
ajfa-11937	243	7	0.018	0.018	NUM
ajfa-11937	243	8	0.986	0.986	NUM
ajfa-11937	243	9	independent	independent	ADJ
ajfa-11937	243	10	variables	variable	NOUN
ajfa-11937	243	11	acsize	acsize	VERB
ajfa-11937	243	12	0.411	0.411	NUM
ajfa-11937	243	13	0.151	0.151	NUM
ajfa-11937	243	14	0.351	0.351	NUM
ajfa-11937	243	15	2.726	2.726	NUM
ajfa-11937	243	16	0.010	0.010	NUM
ajfa-11937	243	17	0.964	0.964	NUM
ajfa-11937	243	18	1.037	1.037	NUM
ajfa-11937	243	19	sub	sub	NOUN
ajfa-11937	243	20	0.514	0.514	NUM
ajfa-11937	243	21	0.125	0.125	NUM
ajfa-11937	243	22	0.529	0.529	NUM
ajfa-11937	243	23	4.110	4.110	NUM
ajfa-11937	243	24	0.000	0.000	NUM
ajfa-11937	243	25	0.964	0.964	NUM
ajfa-11937	243	26	1.037	1.037	NUM
ajfa-11937	243	27	note	note	NOUN
ajfa-11937	243	28	:	:	PUNCT
ajfa-11937	243	29	acchairind	acchairind	ADJ
ajfa-11937	243	30	,	,	PUNCT
ajfa-11937	243	31	acexp	acexp	PROPN
ajfa-11937	243	32	,	,	PUNCT
ajfa-11937	243	33	acindus	acindus	NOUN
ajfa-11937	243	34	,	,	PUNCT
ajfa-11937	243	35	acmeet	acmeet	PROPN
ajfa-11937	243	36	,	,	PUNCT
ajfa-11937	243	37	acchar	acchar	NOUN
ajfa-11937	243	38	,	,	PUNCT
ajfa-11937	243	39	big4	big4	PROPN
ajfa-11937	243	40	,	,	PUNCT
ajfa-11937	243	41	lnta	lnta	NOUN
ajfa-11937	243	42	,	,	PUNCT
ajfa-11937	243	43	leverage	leverage	NOUN
ajfa-11937	243	44	,	,	PUNCT
ajfa-11937	243	45	recratio	recratio	NOUN
ajfa-11937	243	46	,	,	PUNCT
ajfa-11937	243	47	invenratio	invenratio	NOUN
ajfa-11937	243	48	,	,	PUNCT
ajfa-11937	243	49	curatio	curatio	NOUN
ajfa-11937	243	50	,	,	PUNCT
ajfa-11937	243	51	opcash	opcash	ADJ
ajfa-11937	243	52	,	,	PUNCT
ajfa-11937	243	53	forsub	forsub	NOUN
ajfa-11937	243	54	,	,	PUNCT
ajfa-11937	243	55	lnaudfees	lnaudfee	NOUN
ajfa-11937	243	56	and	and	CCONJ
ajfa-11937	243	57	growth	growth	NOUN
ajfa-11937	243	58	are	be	AUX
ajfa-11937	243	59	not	not	PART
ajfa-11937	243	60	a	a	DET
ajfa-11937	243	61	significant	significant	ADJ
ajfa-11937	243	62	predictor	predictor	NOUN
ajfa-11937	243	63	in	in	ADP
ajfa-11937	243	64	this	this	DET
ajfa-11937	243	65	model	model	NOUN
ajfa-11937	243	66	.	.	PUNCT
ajfa-11937	244	1	turning	turn	VERB
ajfa-11937	244	2	to	to	ADP
ajfa-11937	244	3	the	the	DET
ajfa-11937	244	4	test	test	NOUN
ajfa-11937	244	5	of	of	ADP
ajfa-11937	244	6	part	part	NOUN
ajfa-11937	244	7	(	(	PUNCT
ajfa-11937	244	8	b	b	NOUN
ajfa-11937	244	9	)	)	PUNCT
ajfa-11937	244	10	of	of	ADP
ajfa-11937	244	11	the	the	DET
ajfa-11937	244	12	hypothesis	hypothesis	NOUN
ajfa-11937	244	13	,	,	PUNCT
ajfa-11937	244	14	regression	regression	NOUN
ajfa-11937	244	15	results	result	NOUN
ajfa-11937	244	16	are	be	AUX
ajfa-11937	244	17	shown	show	VERB
ajfa-11937	244	18	in	in	ADP
ajfa-11937	244	19	table	table	NOUN
ajfa-11937	244	20	7	7	NUM
ajfa-11937	244	21	.	.	PUNCT
ajfa-11937	245	1	the	the	DET
ajfa-11937	245	2	model	model	NOUN
ajfa-11937	245	3	is	be	AUX
ajfa-11937	245	4	also	also	ADV
ajfa-11937	245	5	low	low	ADJ
ajfa-11937	245	6	in	in	ADP
ajfa-11937	245	7	autocorrelation	autocorrelation	NOUN
ajfa-11937	245	8	(	(	PUNCT
ajfa-11937	245	9	durbin	durbin	NOUN
ajfa-11937	245	10	-	-	PUNCT
ajfa-11937	245	11	watson	watson	NOUN
ajfa-11937	245	12	=	=	NOUN
ajfa-11937	245	13	2.45	2.45	NUM
ajfa-11937	245	14	,	,	PUNCT
ajfa-11937	245	15	p	p	X
ajfa-11937	245	16	<	<	X
ajfa-11937	245	17	0.05	0.05	NUM
ajfa-11937	245	18	)	)	PUNCT
ajfa-11937	245	19	.	.	PUNCT
ajfa-11937	246	1	the	the	DET
ajfa-11937	246	2	results	result	NOUN
ajfa-11937	246	3	in	in	ADP
ajfa-11937	246	4	panel	panel	NOUN
ajfa-11937	246	5	b	b	PROPN
ajfa-11937	246	6	of	of	ADP
ajfa-11937	246	7	table	table	NOUN
ajfa-11937	246	8	7	7	NUM
ajfa-11937	246	9	shows	show	VERB
ajfa-11937	246	10	that	that	SCONJ
ajfa-11937	246	11	acexp	acexp	PROPN
ajfa-11937	246	12	(	(	PUNCT
ajfa-11937	246	13	number	number	NOUN
ajfa-11937	246	14	of	of	ADP
ajfa-11937	246	15	ac	ac	PROPN
ajfa-11937	246	16	members	member	NOUN
ajfa-11937	246	17	with	with	ADP
ajfa-11937	246	18	accounting	accounting	NOUN
ajfa-11937	246	19	/	/	SYM
ajfa-11937	246	20	financial	financial	ADJ
ajfa-11937	246	21	qualifications	qualification	NOUN
ajfa-11937	246	22	to	to	PART
ajfa-11937	246	23	total	total	VERB
ajfa-11937	246	24	ac	ac	PROPN
ajfa-11937	246	25	members	member	NOUN
ajfa-11937	246	26	)	)	PUNCT
ajfa-11937	246	27	,	,	PUNCT
ajfa-11937	246	28	acsize	acsize	NOUN
ajfa-11937	246	29	(	(	PUNCT
ajfa-11937	246	30	number	number	NOUN
ajfa-11937	246	31	of	of	ADP
ajfa-11937	246	32	members	member	NOUN
ajfa-11937	246	33	serving	serve	VERB
ajfa-11937	246	34	on	on	ADP
ajfa-11937	246	35	the	the	DET
ajfa-11937	246	36	ac	ac	PROPN
ajfa-11937	246	37	)	)	PUNCT
ajfa-11937	246	38	and	and	CCONJ
ajfa-11937	246	39	sub	sub	NOUN
ajfa-11937	246	40	(	(	PUNCT
ajfa-11937	246	41	square	square	ADJ
ajfa-11937	246	42	root	root	NOUN
ajfa-11937	246	43	of	of	ADP
ajfa-11937	246	44	number	number	NOUN
ajfa-11937	246	45	of	of	ADP
ajfa-11937	246	46	subsidiaries	subsidiary	NOUN
ajfa-11937	246	47	)	)	PUNCT
ajfa-11937	246	48	are	be	AUX
ajfa-11937	246	49	left	leave	VERB
ajfa-11937	246	50	in	in	ADP
ajfa-11937	246	51	the	the	DET
ajfa-11937	246	52	model	model	NOUN
ajfa-11937	246	53	after	after	SCONJ
ajfa-11937	246	54	stepwise	stepwise	PROPN
ajfa-11937	246	55	regression	regression	NOUN
ajfa-11937	246	56	excludes	exclude	VERB
ajfa-11937	246	57	all	all	DET
ajfa-11937	246	58	non	non	ADJ
ajfa-11937	246	59	-	-	ADJ
ajfa-11937	246	60	significant	significant	ADJ
ajfa-11937	246	61	variables	variable	NOUN
ajfa-11937	246	62	.	.	PUNCT
ajfa-11937	247	1	the	the	DET
ajfa-11937	247	2	coefficients	coefficient	NOUN
ajfa-11937	247	3	for	for	ADP
ajfa-11937	247	4	acexp	acexp	NOUN
ajfa-11937	247	5	and	and	CCONJ
ajfa-11937	247	6	acsize	acsize	NOUN
ajfa-11937	247	7	are	be	AUX
ajfa-11937	247	8	positive	positive	ADJ
ajfa-11937	247	9	and	and	CCONJ
ajfa-11937	247	10	significant	significant	ADJ
ajfa-11937	247	11	(	(	PUNCT
ajfa-11937	247	12	t	t	NOUN
ajfa-11937	247	13	=	=	NUM
ajfa-11937	247	14	2.10	2.10	NUM
ajfa-11937	247	15	and	and	CCONJ
ajfa-11937	247	16	2.46	2.46	NUM
ajfa-11937	247	17	respectively	respectively	ADV
ajfa-11937	247	18	,	,	PUNCT
ajfa-11937	247	19	p	p	X
ajfa-11937	247	20	<	<	X
ajfa-11937	247	21	0.05	0.05	NUM
ajfa-11937	247	22	)	)	PUNCT
ajfa-11937	247	23	,	,	PUNCT
ajfa-11937	247	24	indicating	indicate	VERB
ajfa-11937	247	25	that	that	SCONJ
ajfa-11937	247	26	labour	labour	ADJ
ajfa-11937	247	27	hours	hour	NOUN
ajfa-11937	247	28	undertaken	undertake	VERB
ajfa-11937	247	29	by	by	ADP
ajfa-11937	247	30	the	the	DET
ajfa-11937	247	31	iaf	iaf	NOUN
ajfa-11937	247	32	are	be	AUX
ajfa-11937	247	33	higher	high	ADJ
ajfa-11937	247	34	in	in	ADP
ajfa-11937	247	35	companies	company	NOUN
ajfa-11937	247	36	where	where	SCONJ
ajfa-11937	247	37	the	the	DET
ajfa-11937	247	38	ac	ac	PROPN
ajfa-11937	247	39	has	have	VERB
ajfa-11937	247	40	more	more	ADJ
ajfa-11937	247	41	accounting	accounting	NOUN
ajfa-11937	247	42	/	/	SYM
ajfa-11937	247	43	financial	financial	ADJ
ajfa-11937	247	44	experts	expert	NOUN
ajfa-11937	247	45	and	and	CCONJ
ajfa-11937	247	46	a	a	DET
ajfa-11937	247	47	larger	large	ADJ
ajfa-11937	247	48	number	number	NOUN
ajfa-11937	247	49	of	of	ADP
ajfa-11937	247	50	members	member	NOUN
ajfa-11937	247	51	.	.	PUNCT
ajfa-11937	248	1	in	in	ADP
ajfa-11937	248	2	addition	addition	NOUN
ajfa-11937	248	3	,	,	PUNCT
ajfa-11937	248	4	the	the	DET
ajfa-11937	248	5	coefficient	coefficient	NOUN
ajfa-11937	248	6	for	for	ADP
ajfa-11937	248	7	sub	sub	NOUN
ajfa-11937	248	8	(	(	PUNCT
ajfa-11937	248	9	control	control	NOUN
ajfa-11937	248	10	variable	variable	NOUN
ajfa-11937	248	11	in	in	ADP
ajfa-11937	248	12	the	the	DET
ajfa-11937	248	13	model	model	NOUN
ajfa-11937	248	14	)	)	PUNCT
ajfa-11937	248	15	is	be	AUX
ajfa-11937	248	16	positively	positively	ADV
ajfa-11937	248	17	and	and	CCONJ
ajfa-11937	248	18	significantly	significantly	ADV
ajfa-11937	248	19	(	(	PUNCT
ajfa-11937	248	20	t	t	NOUN
ajfa-11937	248	21	=	=	SYM
ajfa-11937	248	22	4.47	4.47	NUM
ajfa-11937	248	23	,	,	PUNCT
ajfa-11937	248	24	p	p	X
ajfa-11937	248	25	<	<	X
ajfa-11937	248	26	0.05	0.05	NUM
ajfa-11937	248	27	)	)	PUNCT
ajfa-11937	248	28	related	relate	VERB
ajfa-11937	248	29	to	to	ADP
ajfa-11937	248	30	the	the	DET
ajfa-11937	248	31	iaf	iaf	NOUN
ajfa-11937	248	32	labour	labour	NOUN
ajfa-11937	248	33	hours	hour	NOUN
ajfa-11937	248	34	.	.	PUNCT
ajfa-11937	249	1	number	number	NOUN
ajfa-11937	249	2	of	of	ADP
ajfa-11937	249	3	subsidiaries	subsidiary	NOUN
ajfa-11937	249	4	could	could	AUX
ajfa-11937	249	5	be	be	AUX
ajfa-11937	249	6	a	a	DET
ajfa-11937	249	7	proxy	proxy	NOUN
ajfa-11937	249	8	for	for	ADP
ajfa-11937	249	9	the	the	DET
ajfa-11937	249	10	complexity	complexity	NOUN
ajfa-11937	249	11	of	of	ADP
ajfa-11937	249	12	the	the	DET
ajfa-11937	249	13	iaf	iaf	NOUN
ajfa-11937	249	14	’s	’s	PART
ajfa-11937	249	15	tasks	task	NOUN
ajfa-11937	249	16	.	.	PUNCT
ajfa-11937	250	1	hence	hence	ADV
ajfa-11937	250	2	,	,	PUNCT
ajfa-11937	250	3	part	part	NOUN
ajfa-11937	250	4	(	(	PUNCT
ajfa-11937	250	5	b	b	NOUN
ajfa-11937	250	6	)	)	PUNCT
ajfa-11937	250	7	of	of	ADP
ajfa-11937	250	8	the	the	DET
ajfa-11937	250	9	hypothesis	hypothesis	NOUN
ajfa-11937	250	10	is	be	AUX
ajfa-11937	250	11	also	also	ADV
ajfa-11937	250	12	partially	partially	ADV
ajfa-11937	250	13	supported	support	VERB
ajfa-11937	250	14	.	.	PUNCT
ajfa-11937	251	1	the	the	DET
ajfa-11937	251	2	inference	inference	NOUN
ajfa-11937	251	3	from	from	ADP
ajfa-11937	251	4	this	this	DET
ajfa-11937	251	5	result	result	NOUN
ajfa-11937	251	6	is	be	AUX
ajfa-11937	251	7	that	that	SCONJ
ajfa-11937	251	8	an	an	DET
ajfa-11937	251	9	ac	ac	NOUN
ajfa-11937	251	10	with	with	ADP
ajfa-11937	251	11	larger	large	ADJ
ajfa-11937	251	12	size	size	NOUN
ajfa-11937	251	13	and	and	CCONJ
ajfa-11937	251	14	comprising	comprising	NOUN
ajfa-11937	251	15	of	of	ADP
ajfa-11937	251	16	more	more	ADJ
ajfa-11937	251	17	members	member	NOUN
ajfa-11937	251	18	with	with	ADP
ajfa-11937	251	19	accounting	accounting	NOUN
ajfa-11937	251	20	or	or	CCONJ
ajfa-11937	251	21	financial	financial	ADJ
ajfa-11937	251	22	qualifications	qualification	NOUN
ajfa-11937	251	23	will	will	AUX
ajfa-11937	251	24	be	be	AUX
ajfa-11937	251	25	able	able	ADJ
ajfa-11937	251	26	to	to	PART
ajfa-11937	251	27	bring	bring	VERB
ajfa-11937	251	28	more	more	ADJ
ajfa-11937	251	29	pressure	pressure	NOUN
ajfa-11937	251	30	on	on	ADP
ajfa-11937	251	31	ensuring	ensure	VERB
ajfa-11937	251	32	that	that	SCONJ
ajfa-11937	251	33	labour	labour	ADJ
ajfa-11937	251	34	hours	hour	NOUN
ajfa-11937	251	35	allocated	allocate	VERB
ajfa-11937	251	36	to	to	ADP
ajfa-11937	251	37	the	the	DET
ajfa-11937	251	38	iaf	iaf	NOUN
ajfa-11937	251	39	are	be	AUX
ajfa-11937	251	40	not	not	PART
ajfa-11937	251	41	compromised	compromise	VERB
ajfa-11937	251	42	.	.	PUNCT
ajfa-11937	252	1	in	in	ADP
ajfa-11937	252	2	addition	addition	NOUN
ajfa-11937	252	3	,	,	PUNCT
ajfa-11937	252	4	ac	ac	PROPN
ajfa-11937	252	5	members	member	NOUN
ajfa-11937	252	6	equipped	equip	VERB
ajfa-11937	252	7	with	with	ADP
ajfa-11937	252	8	financial	financial	ADJ
ajfa-11937	252	9	expertise	expertise	NOUN
ajfa-11937	252	10	are	be	AUX
ajfa-11937	252	11	more	more	ADV
ajfa-11937	252	12	likely	likely	ADJ
ajfa-11937	252	13	to	to	PART
ajfa-11937	252	14	have	have	VERB
ajfa-11937	252	15	a	a	DET
ajfa-11937	252	16	better	well	ADJ
ajfa-11937	252	17	understanding	understanding	NOUN
ajfa-11937	252	18	of	of	ADP
ajfa-11937	252	19	the	the	DET
ajfa-11937	252	20	technicalities	technicality	NOUN
ajfa-11937	252	21	and	and	CCONJ
ajfa-11937	252	22	complexities	complexity	NOUN
ajfa-11937	252	23	of	of	ADP
ajfa-11937	252	24	internal	internal	ADJ
ajfa-11937	252	25	audit	audit	NOUN
ajfa-11937	252	26	tasks	task	NOUN
ajfa-11937	252	27	related	relate	VERB
ajfa-11937	252	28	to	to	ADP
ajfa-11937	252	29	the	the	DET
ajfa-11937	252	30	company	company	NOUN
ajfa-11937	252	31	in	in	ADP
ajfa-11937	252	32	a	a	DET
ajfa-11937	252	33	particular	particular	ADJ
ajfa-11937	252	34	industry	industry	NOUN
ajfa-11937	252	35	.	.	PUNCT
ajfa-11937	253	1	results	result	NOUN
ajfa-11937	253	2	of	of	ADP
ajfa-11937	253	3	this	this	DET
ajfa-11937	253	4	study	study	NOUN
ajfa-11937	253	5	are	be	AUX
ajfa-11937	253	6	supported	support	VERB
ajfa-11937	253	7	by	by	ADP
ajfa-11937	253	8	goodwin	goodwin	PROPN
ajfa-11937	253	9	(	(	PUNCT
ajfa-11937	253	10	2003	2003	NUM
ajfa-11937	253	11	)	)	PUNCT
ajfa-11937	253	12	’s	’s	PART
ajfa-11937	253	13	study	study	NOUN
ajfa-11937	253	14	that	that	PRON
ajfa-11937	253	15	find	find	VERB
ajfa-11937	253	16	ac	ac	ADP
ajfa-11937	254	1	members	member	NOUN
ajfa-11937	254	2	with	with	ADP
ajfa-11937	254	3	accounting	accounting	NOUN
ajfa-11937	254	4	expertise	expertise	NOUN
ajfa-11937	254	5	are	be	AUX
ajfa-11937	254	6	more	more	ADV
ajfa-11937	254	7	involved	involved	ADJ
ajfa-11937	254	8	in	in	ADP
ajfa-11937	254	9	reviewing	review	VERB
ajfa-11937	254	10	the	the	DET
ajfa-11937	254	11	work	work	NOUN
ajfa-11937	254	12	of	of	ADP
ajfa-11937	254	13	the	the	DET
ajfa-11937	254	14	iaf	iaf	NOUN
ajfa-11937	254	15	and	and	CCONJ
ajfa-11937	254	16	asian	asian	ADJ
ajfa-11937	254	17	journal	journal	NOUN
ajfa-11937	254	18	of	of	ADP
ajfa-11937	254	19	finance	finance	PROPN
ajfa-11937	254	20	&	&	CCONJ
ajfa-11937	254	21	accounting	accounting	PROPN
ajfa-11937	254	22	issn	issn	PROPN
ajfa-11937	254	23	1946	1946	NUM
ajfa-11937	254	24	-	-	PUNCT
ajfa-11937	254	25	052x	052x	PROPN
ajfa-11937	254	26	2017	2017	NUM
ajfa-11937	254	27	,	,	PUNCT
ajfa-11937	254	28	vol	vol	NOUN
ajfa-11937	254	29	.	.	NOUN
ajfa-11937	254	30	9	9	NUM
ajfa-11937	254	31	,	,	PUNCT
ajfa-11937	254	32	no	no	NOUN
ajfa-11937	254	33	.	.	NOUN
ajfa-11937	254	34	2	2	NUM
ajfa-11937	254	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	254	36	177	177	NUM
ajfa-11937	254	37	ensuring	ensure	VERB
ajfa-11937	254	38	that	that	SCONJ
ajfa-11937	254	39	resources	resource	NOUN
ajfa-11937	254	40	are	be	AUX
ajfa-11937	254	41	allocated	allocate	VERB
ajfa-11937	254	42	to	to	ADP
ajfa-11937	254	43	the	the	DET
ajfa-11937	254	44	iaf	iaf	NOUN
ajfa-11937	254	45	.	.	PUNCT
ajfa-11937	255	1	moreover	moreover	ADV
ajfa-11937	255	2	,	,	PUNCT
ajfa-11937	255	3	during	during	ADP
ajfa-11937	255	4	the	the	DET
ajfa-11937	255	5	review	review	NOUN
ajfa-11937	255	6	of	of	ADP
ajfa-11937	255	7	the	the	DET
ajfa-11937	255	8	iaf	iaf	NOUN
ajfa-11937	255	9	budget	budget	NOUN
ajfa-11937	255	10	and	and	CCONJ
ajfa-11937	255	11	plan	plan	NOUN
ajfa-11937	255	12	,	,	PUNCT
ajfa-11937	255	13	larger	large	ADJ
ajfa-11937	255	14	size	size	NOUN
ajfa-11937	255	15	and	and	CCONJ
ajfa-11937	255	16	financial	financial	ADJ
ajfa-11937	255	17	experts	expert	NOUN
ajfa-11937	255	18	’	'	PUNCT
ajfa-11937	255	19	ac	ac	PROPN
ajfa-11937	255	20	members	member	NOUN
ajfa-11937	255	21	have	have	VERB
ajfa-11937	255	22	the	the	DET
ajfa-11937	255	23	power	power	NOUN
ajfa-11937	255	24	to	to	PART
ajfa-11937	255	25	influence	influence	VERB
ajfa-11937	255	26	the	the	DET
ajfa-11937	255	27	board	board	NOUN
ajfa-11937	255	28	and	and	CCONJ
ajfa-11937	255	29	management	management	NOUN
ajfa-11937	255	30	over	over	ADP
ajfa-11937	255	31	,	,	PUNCT
ajfa-11937	255	32	not	not	PART
ajfa-11937	255	33	only	only	ADV
ajfa-11937	255	34	the	the	DET
ajfa-11937	255	35	amount	amount	NOUN
ajfa-11937	255	36	of	of	ADP
ajfa-11937	255	37	labour	labour	NOUN
ajfa-11937	255	38	hours	hour	NOUN
ajfa-11937	255	39	to	to	PART
ajfa-11937	255	40	be	be	AUX
ajfa-11937	255	41	allocated	allocate	VERB
ajfa-11937	255	42	to	to	ADP
ajfa-11937	255	43	the	the	DET
ajfa-11937	255	44	internal	internal	ADJ
ajfa-11937	255	45	control	control	NOUN
ajfa-11937	255	46	activities	activity	NOUN
ajfa-11937	255	47	,	,	PUNCT
ajfa-11937	255	48	but	but	CCONJ
ajfa-11937	255	49	also	also	ADV
ajfa-11937	255	50	the	the	DET
ajfa-11937	255	51	nature	nature	NOUN
ajfa-11937	255	52	and	and	CCONJ
ajfa-11937	255	53	scope	scope	NOUN
ajfa-11937	255	54	of	of	ADP
ajfa-11937	255	55	internal	internal	ADJ
ajfa-11937	255	56	audit	audit	NOUN
ajfa-11937	255	57	programs	program	NOUN
ajfa-11937	255	58	(	(	PUNCT
ajfa-11937	255	59	abbott	abbott	PROPN
ajfa-11937	255	60	et	et	PROPN
ajfa-11937	255	61	al	al	PROPN
ajfa-11937	255	62	,	,	PUNCT
ajfa-11937	255	63	2010	2010	NUM
ajfa-11937	255	64	)	)	PUNCT
ajfa-11937	255	65	.	.	PUNCT
ajfa-11937	256	1	furthermore	furthermore	ADV
ajfa-11937	256	2	,	,	PUNCT
ajfa-11937	256	3	an	an	DET
ajfa-11937	256	4	ac	ac	NOUN
ajfa-11937	256	5	with	with	ADP
ajfa-11937	256	6	financial	financial	ADJ
ajfa-11937	256	7	expertise	expertise	NOUN
ajfa-11937	256	8	is	be	AUX
ajfa-11937	256	9	more	more	ADV
ajfa-11937	256	10	likely	likely	ADJ
ajfa-11937	256	11	to	to	PART
ajfa-11937	256	12	demand	demand	VERB
ajfa-11937	256	13	the	the	DET
ajfa-11937	256	14	iaf	iaf	NOUN
ajfa-11937	256	15	to	to	PART
ajfa-11937	256	16	act	act	VERB
ajfa-11937	256	17	and	and	CCONJ
ajfa-11937	256	18	to	to	PART
ajfa-11937	256	19	improve	improve	VERB
ajfa-11937	256	20	the	the	DET
ajfa-11937	256	21	existing	exist	VERB
ajfa-11937	256	22	internal	internal	ADJ
ajfa-11937	256	23	control	control	NOUN
ajfa-11937	256	24	system	system	NOUN
ajfa-11937	256	25	or	or	CCONJ
ajfa-11937	256	26	increase	increase	VERB
ajfa-11937	256	27	the	the	DET
ajfa-11937	256	28	amount	amount	NOUN
ajfa-11937	256	29	of	of	ADP
ajfa-11937	256	30	work	work	NOUN
ajfa-11937	256	31	to	to	PART
ajfa-11937	256	32	be	be	AUX
ajfa-11937	256	33	done	do	VERB
ajfa-11937	256	34	in	in	ADP
ajfa-11937	256	35	higher	high	ADJ
ajfa-11937	256	36	risk	risk	NOUN
ajfa-11937	256	37	areas	area	NOUN
ajfa-11937	256	38	(	(	PUNCT
ajfa-11937	256	39	carcello	carcello	PROPN
ajfa-11937	256	40	et	et	PROPN
ajfa-11937	256	41	al	al	PROPN
ajfa-11937	256	42	,	,	PUNCT
ajfa-11937	256	43	2005	2005	NUM
ajfa-11937	256	44	)	)	PUNCT
ajfa-11937	256	45	.	.	PUNCT
ajfa-11937	257	1	table	table	NOUN
ajfa-11937	257	2	7	7	NUM
ajfa-11937	257	3	.	.	PUNCT
ajfa-11937	257	4	stepwise	stepwise	PROPN
ajfa-11937	257	5	regression	regression	PROPN
ajfa-11937	257	6	results	result	NOUN
ajfa-11937	257	7	for	for	ADP
ajfa-11937	257	8	model	model	NOUN
ajfa-11937	257	9	2	2	NUM
ajfa-11937	257	10	panel	panel	NOUN
ajfa-11937	257	11	a	a	DET
ajfa-11937	257	12	:	:	PUNCT
ajfa-11937	257	13	model	model	NOUN
ajfa-11937	257	14	summary	summary	NOUN
ajfa-11937	257	15	r	r	NOUN
ajfa-11937	257	16	r	r	NOUN
ajfa-11937	257	17	square	square	ADJ
ajfa-11937	257	18	adjusted	adjust	VERB
ajfa-11937	257	19	r	r	NOUN
ajfa-11937	257	20	square	square	ADJ
ajfa-11937	257	21	std	std	NOUN
ajfa-11937	257	22	.	.	PUNCT
ajfa-11937	258	1	error	error	NOUN
ajfa-11937	258	2	of	of	ADP
ajfa-11937	258	3	the	the	DET
ajfa-11937	258	4	estimate	estimate	NOUN
ajfa-11937	258	5	durbinwatson	durbinwatson	NOUN
ajfa-11937	258	6	f	f	PROPN
ajfa-11937	258	7	-	-	PUNCT
ajfa-11937	258	8	ratio	ratio	NOUN
ajfa-11937	258	9	sig	sig	NOUN
ajfa-11937	258	10	.	.	PUNCT
ajfa-11937	259	1	0.728	0.728	SYM
ajfa-11937	259	2	0.531	0.531	NUM
ajfa-11937	259	3	0.487	0.487	NUM
ajfa-11937	259	4	0.675	0.675	NUM
ajfa-11937	259	5	2.447	2.447	NUM
ajfa-11937	259	6	4.415	4.415	NUM
ajfa-11937	259	7	0.044	0.044	NUM
ajfa-11937	259	8	panel	panel	NOUN
ajfa-11937	259	9	b	b	NOUN
ajfa-11937	259	10	:	:	PUNCT
ajfa-11937	259	11	regression	regression	NOUN
ajfa-11937	259	12	coefficients	coefficient	VERB
ajfa-11937	259	13	dependent	dependent	ADJ
ajfa-11937	259	14	variable	variable	NOUN
ajfa-11937	259	15	iahour	iahour	ADP
ajfa-11937	259	16	unstandardized	unstandardized	ADJ
ajfa-11937	259	17	coefficients	coefficient	NOUN
ajfa-11937	259	18	standardized	standardized	ADJ
ajfa-11937	259	19	coefficients	coefficient	NOUN
ajfa-11937	259	20	collinearity	collinearity	NOUN
ajfa-11937	259	21	statistics	statistic	NOUN
ajfa-11937	259	22	b	b	NOUN
ajfa-11937	259	23	std	std	PROPN
ajfa-11937	259	24	.	.	NOUN
ajfa-11937	259	25	error	error	NOUN
ajfa-11937	259	26	beta	beta	NOUN
ajfa-11937	259	27	t	t	PROPN
ajfa-11937	259	28	-	-	PUNCT
ajfa-11937	259	29	value	value	NOUN
ajfa-11937	259	30	sig	sig	NOUN
ajfa-11937	259	31	.	.	PUNCT
ajfa-11937	260	1	toler	toler	PROPN
ajfa-11937	260	2	ance	ance	PROPN
ajfa-11937	260	3	vif	vif	PROPN
ajfa-11937	260	4	intercept	intercept	VERB
ajfa-11937	260	5	0.001	0.001	NUM
ajfa-11937	260	6	0.113	0.113	NUM
ajfa-11937	260	7	0.013	0.013	NUM
ajfa-11937	260	8	0.990	0.990	NUM
ajfa-11937	260	9	independent	independent	ADJ
ajfa-11937	260	10	variables	variable	NOUN
ajfa-11937	260	11	acexp	acexp	PROPN
ajfa-11937	260	12	0.271	0.271	NUM
ajfa-11937	260	13	0.129	0.129	NUM
ajfa-11937	260	14	0.257	0.257	NUM
ajfa-11937	260	15	2.101	2.101	NUM
ajfa-11937	260	16	0.044	0.044	NUM
ajfa-11937	260	17	0.979	0.979	NUM
ajfa-11937	260	18	1.021	1.021	NUM
ajfa-11937	260	19	acsize	acsize	NOUN
ajfa-11937	260	20	0.355	0.355	NUM
ajfa-11937	260	21	0.145	0.145	NUM
ajfa-11937	260	22	0.306	0.306	NUM
ajfa-11937	260	23	2.456	2.456	NUM
ajfa-11937	260	24	0.020	0.020	NUM
ajfa-11937	260	25	0.948	0.948	NUM
ajfa-11937	260	26	1.055	1.055	NUM
ajfa-11937	260	27	sub	sub	NOUN
ajfa-11937	260	28	0.535	0.535	NUM
ajfa-11937	260	29	0.210	0.210	NUM
ajfa-11937	260	30	0.554	0.554	NUM
ajfa-11937	260	31	4.473	4.473	NUM
ajfa-11937	260	32	0.000	0.000	NUM
ajfa-11937	260	33	0.957	0.957	NUM
ajfa-11937	260	34	1.045	1.045	NUM
ajfa-11937	260	35	note	note	NOUN
ajfa-11937	260	36	:	:	PUNCT
ajfa-11937	260	37	acchairind	acchairind	ADJ
ajfa-11937	260	38	,	,	PUNCT
ajfa-11937	260	39	acindus	acindus	NOUN
ajfa-11937	260	40	,	,	PUNCT
ajfa-11937	260	41	acmeet	acmeet	PROPN
ajfa-11937	260	42	,	,	PUNCT
ajfa-11937	260	43	acchar	acchar	NOUN
ajfa-11937	260	44	,	,	PUNCT
ajfa-11937	260	45	big4	big4	PROPN
ajfa-11937	260	46	,	,	PUNCT
ajfa-11937	260	47	lnta	lnta	NOUN
ajfa-11937	260	48	,	,	PUNCT
ajfa-11937	260	49	leverage	leverage	NOUN
ajfa-11937	260	50	,	,	PUNCT
ajfa-11937	260	51	recratio	recratio	NOUN
ajfa-11937	260	52	,	,	PUNCT
ajfa-11937	260	53	invenratio	invenratio	NOUN
ajfa-11937	260	54	,	,	PUNCT
ajfa-11937	260	55	curatio	curatio	NOUN
ajfa-11937	260	56	,	,	PUNCT
ajfa-11937	260	57	opcash	opcash	ADJ
ajfa-11937	260	58	,	,	PUNCT
ajfa-11937	260	59	forsub	forsub	NOUN
ajfa-11937	260	60	,	,	PUNCT
ajfa-11937	260	61	lnaudfees	lnaudfee	NOUN
ajfa-11937	260	62	and	and	CCONJ
ajfa-11937	260	63	growth	growth	NOUN
ajfa-11937	260	64	are	be	AUX
ajfa-11937	260	65	not	not	PART
ajfa-11937	260	66	a	a	DET
ajfa-11937	260	67	significant	significant	ADJ
ajfa-11937	260	68	predictor	predictor	NOUN
ajfa-11937	260	69	in	in	ADP
ajfa-11937	260	70	this	this	DET
ajfa-11937	260	71	model	model	NOUN
ajfa-11937	260	72	.	.	PUNCT
ajfa-11937	261	1	based	base	VERB
ajfa-11937	261	2	on	on	ADP
ajfa-11937	261	3	the	the	DET
ajfa-11937	261	4	findings	finding	NOUN
ajfa-11937	261	5	above	above	ADV
ajfa-11937	261	6	,	,	PUNCT
ajfa-11937	261	7	it	it	PRON
ajfa-11937	261	8	can	can	AUX
ajfa-11937	261	9	be	be	AUX
ajfa-11937	261	10	posited	posit	VERB
ajfa-11937	261	11	that	that	SCONJ
ajfa-11937	261	12	ac	ac	PROPN
ajfa-11937	261	13	size	size	NOUN
ajfa-11937	261	14	and	and	CCONJ
ajfa-11937	261	15	ac	ac	PROPN
ajfa-11937	261	16	expertise	expertise	NOUN
ajfa-11937	261	17	have	have	VERB
ajfa-11937	261	18	an	an	DET
ajfa-11937	261	19	important	important	ADJ
ajfa-11937	261	20	impact	impact	NOUN
ajfa-11937	261	21	on	on	ADP
ajfa-11937	261	22	the	the	DET
ajfa-11937	261	23	effectiveness	effectiveness	NOUN
ajfa-11937	261	24	of	of	ADP
ajfa-11937	261	25	an	an	DET
ajfa-11937	261	26	ac	ac	PROPN
ajfa-11937	261	27	’s	’s	PART
ajfa-11937	261	28	role	role	NOUN
ajfa-11937	261	29	in	in	ADP
ajfa-11937	261	30	supporting	support	VERB
ajfa-11937	261	31	the	the	DET
ajfa-11937	261	32	resourcing	resourcing	NOUN
ajfa-11937	261	33	of	of	ADP
ajfa-11937	261	34	the	the	DET
ajfa-11937	261	35	iaf	iaf	NOUN
ajfa-11937	261	36	.	.	PUNCT
ajfa-11937	262	1	the	the	DET
ajfa-11937	262	2	evidence	evidence	NOUN
ajfa-11937	262	3	indicates	indicate	VERB
ajfa-11937	262	4	that	that	SCONJ
ajfa-11937	262	5	ac	ac	PROPN
ajfa-11937	262	6	size	size	NOUN
ajfa-11937	262	7	is	be	AUX
ajfa-11937	262	8	more	more	ADV
ajfa-11937	262	9	associated	associate	VERB
ajfa-11937	262	10	with	with	ADP
ajfa-11937	262	11	the	the	DET
ajfa-11937	262	12	internal	internal	ADJ
ajfa-11937	262	13	audit	audit	NOUN
ajfa-11937	262	14	budget	budget	NOUN
ajfa-11937	262	15	while	while	SCONJ
ajfa-11937	262	16	both	both	PRON
ajfa-11937	262	17	ac	ac	ADJ
ajfa-11937	262	18	expertise	expertise	NOUN
ajfa-11937	262	19	and	and	CCONJ
ajfa-11937	262	20	size	size	NOUN
ajfa-11937	262	21	are	be	AUX
ajfa-11937	262	22	associated	associate	VERB
ajfa-11937	262	23	with	with	ADP
ajfa-11937	262	24	the	the	DET
ajfa-11937	262	25	internal	internal	ADJ
ajfa-11937	262	26	audit	audit	NOUN
ajfa-11937	262	27	labour	labour	NOUN
ajfa-11937	262	28	hours	hour	NOUN
ajfa-11937	262	29	.	.	PUNCT
ajfa-11937	263	1	5.3	5.3	NUM
ajfa-11937	263	2	internal	internal	ADJ
ajfa-11937	263	3	audit	audit	NOUN
ajfa-11937	263	4	function	function	NOUN
ajfa-11937	263	5	resourcing	resourcing	NOUN
ajfa-11937	263	6	and	and	CCONJ
ajfa-11937	263	7	its	its	PRON
ajfa-11937	263	8	scope	scope	NOUN
ajfa-11937	263	9	of	of	ADP
ajfa-11937	263	10	activities	activity	NOUN
ajfa-11937	263	11	while	while	SCONJ
ajfa-11937	263	12	some	some	DET
ajfa-11937	263	13	aspects	aspect	NOUN
ajfa-11937	263	14	of	of	ADP
ajfa-11937	263	15	ac	ac	PROPN
ajfa-11937	263	16	effectiveness	effectiveness	NOUN
ajfa-11937	263	17	as	as	SCONJ
ajfa-11937	263	18	reflected	reflect	VERB
ajfa-11937	263	19	in	in	ADP
ajfa-11937	263	20	its	its	PRON
ajfa-11937	263	21	governance	governance	NOUN
ajfa-11937	263	22	characteristics	characteristic	NOUN
ajfa-11937	263	23	have	have	AUX
ajfa-11937	263	24	been	be	AUX
ajfa-11937	263	25	found	find	VERB
ajfa-11937	263	26	to	to	PART
ajfa-11937	263	27	affect	affect	VERB
ajfa-11937	263	28	the	the	DET
ajfa-11937	263	29	level	level	NOUN
ajfa-11937	263	30	of	of	ADP
ajfa-11937	263	31	budget	budget	NOUN
ajfa-11937	263	32	and	and	CCONJ
ajfa-11937	263	33	hours	hour	NOUN
ajfa-11937	263	34	devoted	devote	VERB
ajfa-11937	263	35	to	to	ADP
ajfa-11937	263	36	the	the	DET
ajfa-11937	263	37	iaf	iaf	NOUN
ajfa-11937	263	38	,	,	PUNCT
ajfa-11937	263	39	it	it	PRON
ajfa-11937	263	40	can	can	AUX
ajfa-11937	263	41	only	only	ADV
ajfa-11937	263	42	be	be	AUX
ajfa-11937	263	43	assumed	assume	VERB
ajfa-11937	263	44	that	that	SCONJ
ajfa-11937	263	45	this	this	DET
ajfa-11937	263	46	higher	high	ADJ
ajfa-11937	263	47	resourcing	resourcing	NOUN
ajfa-11937	263	48	brings	bring	VERB
ajfa-11937	263	49	about	about	ADP
ajfa-11937	263	50	higher	high	ADJ
ajfa-11937	263	51	quality	quality	NOUN
ajfa-11937	263	52	of	of	ADP
ajfa-11937	263	53	iaf	iaf	NOUN
ajfa-11937	263	54	activities	activity	NOUN
ajfa-11937	263	55	.	.	PUNCT
ajfa-11937	264	1	one	one	NUM
ajfa-11937	264	2	indicator	indicator	NOUN
ajfa-11937	264	3	of	of	ADP
ajfa-11937	264	4	iaf	iaf	PROPN
ajfa-11937	264	5	quality	quality	NOUN
ajfa-11937	264	6	is	be	AUX
ajfa-11937	264	7	the	the	DET
ajfa-11937	264	8	scope	scope	NOUN
ajfa-11937	264	9	of	of	ADP
ajfa-11937	264	10	responsibilities	responsibility	NOUN
ajfa-11937	264	11	it	it	PRON
ajfa-11937	264	12	is	be	AUX
ajfa-11937	264	13	actively	actively	ADV
ajfa-11937	264	14	pursuing	pursue	VERB
ajfa-11937	264	15	through	through	ADP
ajfa-11937	264	16	its	its	PRON
ajfa-11937	264	17	range	range	NOUN
ajfa-11937	264	18	of	of	ADP
ajfa-11937	264	19	activities	activity	NOUN
ajfa-11937	264	20	.	.	PUNCT
ajfa-11937	265	1	thus	thus	ADV
ajfa-11937	265	2	,	,	PUNCT
ajfa-11937	265	3	an	an	DET
ajfa-11937	265	4	iaf	iaf	NOUN
ajfa-11937	265	5	that	that	PRON
ajfa-11937	265	6	devotes	devote	VERB
ajfa-11937	265	7	its	its	PRON
ajfa-11937	265	8	resources	resource	NOUN
ajfa-11937	265	9	to	to	ADP
ajfa-11937	265	10	a	a	DET
ajfa-11937	265	11	more	more	ADV
ajfa-11937	265	12	complete	complete	ADJ
ajfa-11937	265	13	range	range	NOUN
ajfa-11937	265	14	of	of	ADP
ajfa-11937	265	15	responsibilities	responsibility	NOUN
ajfa-11937	265	16	as	as	SCONJ
ajfa-11937	265	17	listed	list	VERB
ajfa-11937	265	18	by	by	ADP
ajfa-11937	265	19	iia	iia	NOUN
ajfa-11937	265	20	would	would	AUX
ajfa-11937	265	21	be	be	AUX
ajfa-11937	265	22	providing	provide	VERB
ajfa-11937	265	23	a	a	DET
ajfa-11937	265	24	more	more	ADV
ajfa-11937	265	25	comprehensive	comprehensive	ADJ
ajfa-11937	265	26	range	range	NOUN
ajfa-11937	265	27	of	of	ADP
ajfa-11937	265	28	internal	internal	ADJ
ajfa-11937	265	29	assurance	assurance	NOUN
ajfa-11937	265	30	services	service	NOUN
ajfa-11937	265	31	to	to	ADP
ajfa-11937	265	32	the	the	DET
ajfa-11937	265	33	company	company	NOUN
ajfa-11937	265	34	.	.	PUNCT
ajfa-11937	266	1	asian	asian	ADJ
ajfa-11937	266	2	journal	journal	PROPN
ajfa-11937	266	3	of	of	ADP
ajfa-11937	266	4	finance	finance	PROPN
ajfa-11937	266	5	&	&	CCONJ
ajfa-11937	266	6	accounting	accounting	PROPN
ajfa-11937	266	7	issn	issn	PROPN
ajfa-11937	266	8	1946	1946	NUM
ajfa-11937	266	9	-	-	PUNCT
ajfa-11937	266	10	052x	052x	PROPN
ajfa-11937	266	11	2017	2017	NUM
ajfa-11937	266	12	,	,	PUNCT
ajfa-11937	266	13	vol	vol	NOUN
ajfa-11937	266	14	.	.	NOUN
ajfa-11937	266	15	9	9	NUM
ajfa-11937	266	16	,	,	PUNCT
ajfa-11937	266	17	no	no	NOUN
ajfa-11937	266	18	.	.	NOUN
ajfa-11937	266	19	2	2	NUM
ajfa-11937	266	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	266	21	178	178	NUM
ajfa-11937	266	22	table	table	NOUN
ajfa-11937	266	23	8	8	NUM
ajfa-11937	266	24	gives	give	VERB
ajfa-11937	266	25	cross	cross	ADJ
ajfa-11937	266	26	-	-	NOUN
ajfa-11937	266	27	tabulation	tabulation	NOUN
ajfa-11937	266	28	results	result	NOUN
ajfa-11937	266	29	for	for	ADP
ajfa-11937	266	30	higher	high	ADJ
ajfa-11937	266	31	versus	versus	ADP
ajfa-11937	266	32	lower	low	ADJ
ajfa-11937	266	33	iaf	iaf	NOUN
ajfa-11937	266	34	budget	budget	NOUN
ajfa-11937	266	35	and	and	CCONJ
ajfa-11937	266	36	hours	hour	NOUN
ajfa-11937	266	37	,	,	PUNCT
ajfa-11937	266	38	respectively	respectively	ADV
ajfa-11937	266	39	.	.	PUNCT
ajfa-11937	267	1	it	it	PRON
ajfa-11937	267	2	reveals	reveal	VERB
ajfa-11937	267	3	in	in	ADP
ajfa-11937	267	4	panel	panel	NOUN
ajfa-11937	267	5	a	a	PRON
ajfa-11937	267	6	that	that	SCONJ
ajfa-11937	267	7	those	those	DET
ajfa-11937	267	8	companies	company	NOUN
ajfa-11937	267	9	with	with	ADP
ajfa-11937	267	10	higher	high	ADJ
ajfa-11937	267	11	iaf	iaf	NOUN
ajfa-11937	267	12	budget	budget	NOUN
ajfa-11937	267	13	and	and	CCONJ
ajfa-11937	267	14	hours	hour	NOUN
ajfa-11937	267	15	devote	devote	VERB
ajfa-11937	267	16	a	a	DET
ajfa-11937	267	17	greater	great	ADJ
ajfa-11937	267	18	proportion	proportion	NOUN
ajfa-11937	267	19	of	of	ADP
ajfa-11937	267	20	their	their	PRON
ajfa-11937	267	21	iaf	iaf	NOUN
ajfa-11937	267	22	resources	resource	NOUN
ajfa-11937	267	23	to	to	ADP
ajfa-11937	267	24	the	the	DET
ajfa-11937	267	25	activities	activity	NOUN
ajfa-11937	267	26	of	of	ADP
ajfa-11937	267	27	control	control	NOUN
ajfa-11937	267	28	systems	system	NOUN
ajfa-11937	267	29	,	,	PUNCT
ajfa-11937	267	30	financial	financial	ADJ
ajfa-11937	267	31	statement	statement	NOUN
ajfa-11937	267	32	auditing	auditing	NOUN
ajfa-11937	267	33	and	and	CCONJ
ajfa-11937	267	34	risk	risk	NOUN
ajfa-11937	267	35	management	management	NOUN
ajfa-11937	267	36	.	.	PUNCT
ajfa-11937	268	1	these	these	PRON
ajfa-11937	268	2	are	be	AUX
ajfa-11937	268	3	all	all	DET
ajfa-11937	268	4	the	the	DET
ajfa-11937	268	5	mainstream	mainstream	NOUN
ajfa-11937	268	6	assurance	assurance	NOUN
ajfa-11937	268	7	functions	function	NOUN
ajfa-11937	268	8	that	that	PRON
ajfa-11937	268	9	would	would	AUX
ajfa-11937	268	10	maintain	maintain	VERB
ajfa-11937	268	11	high	high	ADJ
ajfa-11937	268	12	quality	quality	NOUN
ajfa-11937	268	13	processes	process	NOUN
ajfa-11937	268	14	and	and	CCONJ
ajfa-11937	268	15	systems	system	NOUN
ajfa-11937	268	16	needed	need	VERB
ajfa-11937	268	17	for	for	ADP
ajfa-11937	268	18	internal	internal	ADJ
ajfa-11937	268	19	control	control	NOUN
ajfa-11937	268	20	,	,	PUNCT
ajfa-11937	268	21	financial	financial	ADJ
ajfa-11937	268	22	reporting	reporting	NOUN
ajfa-11937	268	23	and	and	CCONJ
ajfa-11937	268	24	risk	risk	NOUN
ajfa-11937	268	25	management	management	NOUN
ajfa-11937	268	26	.	.	PUNCT
ajfa-11937	269	1	in	in	ADP
ajfa-11937	269	2	contrast	contrast	NOUN
ajfa-11937	269	3	,	,	PUNCT
ajfa-11937	269	4	panel	panel	NOUN
ajfa-11937	269	5	a	a	PRON
ajfa-11937	269	6	shows	show	VERB
ajfa-11937	269	7	companies	company	NOUN
ajfa-11937	269	8	with	with	ADP
ajfa-11937	269	9	lower	low	ADJ
ajfa-11937	269	10	iaf	iaf	NOUN
ajfa-11937	269	11	budget	budget	NOUN
ajfa-11937	269	12	and	and	CCONJ
ajfa-11937	269	13	hours	hour	NOUN
ajfa-11937	269	14	allocate	allocate	VERB
ajfa-11937	269	15	a	a	DET
ajfa-11937	269	16	greater	great	ADJ
ajfa-11937	269	17	proportion	proportion	NOUN
ajfa-11937	269	18	of	of	ADP
ajfa-11937	269	19	these	these	DET
ajfa-11937	269	20	resources	resource	NOUN
ajfa-11937	269	21	to	to	PART
ajfa-11937	269	22	fraud	fraud	VERB
ajfa-11937	269	23	and	and	CCONJ
ajfa-11937	269	24	corporate	corporate	ADJ
ajfa-11937	269	25	governance	governance	NOUN
ajfa-11937	269	26	issues	issue	NOUN
ajfa-11937	269	27	.	.	PUNCT
ajfa-11937	270	1	these	these	DET
ajfa-11937	270	2	activities	activity	NOUN
ajfa-11937	270	3	tend	tend	VERB
ajfa-11937	270	4	to	to	PART
ajfa-11937	270	5	reflect	reflect	VERB
ajfa-11937	270	6	the	the	DET
ajfa-11937	270	7	iaf	iaf	NOUN
ajfa-11937	270	8	dealing	deal	VERB
ajfa-11937	270	9	mainly	mainly	ADV
ajfa-11937	270	10	with	with	ADP
ajfa-11937	270	11	crisis	crisis	NOUN
ajfa-11937	270	12	situations	situation	NOUN
ajfa-11937	270	13	resulting	result	VERB
ajfa-11937	270	14	from	from	ADP
ajfa-11937	270	15	inadequate	inadequate	ADJ
ajfa-11937	270	16	control	control	NOUN
ajfa-11937	270	17	systems	system	NOUN
ajfa-11937	270	18	and	and	CCONJ
ajfa-11937	270	19	structures	structure	NOUN
ajfa-11937	270	20	.	.	PUNCT
ajfa-11937	271	1	moreover	moreover	ADV
ajfa-11937	271	2	,	,	PUNCT
ajfa-11937	271	3	table	table	NOUN
ajfa-11937	271	4	8	8	NUM
ajfa-11937	271	5	,	,	PUNCT
ajfa-11937	271	6	panel	panel	NOUN
ajfa-11937	271	7	b	b	NOUN
ajfa-11937	271	8	,	,	PUNCT
ajfa-11937	271	9	shows	show	VERB
ajfa-11937	271	10	that	that	SCONJ
ajfa-11937	271	11	firms	firm	NOUN
ajfa-11937	271	12	with	with	ADP
ajfa-11937	271	13	higher	high	ADJ
ajfa-11937	271	14	iaf	iaf	NOUN
ajfa-11937	271	15	budget	budget	NOUN
ajfa-11937	271	16	and	and	CCONJ
ajfa-11937	271	17	hours	hour	NOUN
ajfa-11937	271	18	undertake	undertake	VERB
ajfa-11937	271	19	a	a	DET
ajfa-11937	271	20	greater	great	ADJ
ajfa-11937	271	21	diversity	diversity	NOUN
ajfa-11937	271	22	of	of	ADP
ajfa-11937	271	23	activities	activity	NOUN
ajfa-11937	271	24	.	.	PUNCT
ajfa-11937	272	1	in	in	ADP
ajfa-11937	272	2	contrast	contrast	NOUN
ajfa-11937	272	3	,	,	PUNCT
ajfa-11937	272	4	firms	firm	NOUN
ajfa-11937	272	5	with	with	ADP
ajfa-11937	272	6	lower	low	ADJ
ajfa-11937	272	7	iaf	iaf	NOUN
ajfa-11937	272	8	resourcing	resourcing	NOUN
ajfa-11937	272	9	have	have	AUX
ajfa-11937	272	10	failed	fail	VERB
ajfa-11937	272	11	to	to	PART
ajfa-11937	272	12	engage	engage	VERB
ajfa-11937	272	13	in	in	ADP
ajfa-11937	272	14	any	any	DET
ajfa-11937	272	15	activity	activity	NOUN
ajfa-11937	272	16	(	(	PUNCT
ajfa-11937	272	17	responsibility	responsibility	NOUN
ajfa-11937	272	18	)	)	PUNCT
ajfa-11937	272	19	in	in	ADP
ajfa-11937	272	20	respect	respect	NOUN
ajfa-11937	272	21	of	of	ADP
ajfa-11937	272	22	two	two	NUM
ajfa-11937	272	23	or	or	CCONJ
ajfa-11937	272	24	more	more	ADJ
ajfa-11937	272	25	key	key	ADJ
ajfa-11937	272	26	categories	category	NOUN
ajfa-11937	272	27	of	of	ADP
ajfa-11937	272	28	responsibility	responsibility	NOUN
ajfa-11937	272	29	put	put	VERB
ajfa-11937	272	30	forward	forward	ADV
ajfa-11937	272	31	by	by	ADP
ajfa-11937	272	32	the	the	DET
ajfa-11937	272	33	iia	iia	NOUN
ajfa-11937	272	34	.	.	PUNCT
ajfa-11937	273	1	asian	asian	ADJ
ajfa-11937	273	2	journal	journal	PROPN
ajfa-11937	273	3	of	of	ADP
ajfa-11937	273	4	finance	finance	PROPN
ajfa-11937	273	5	&	&	CCONJ
ajfa-11937	273	6	accounting	accounting	PROPN
ajfa-11937	273	7	issn	issn	PROPN
ajfa-11937	273	8	1946	1946	NUM
ajfa-11937	273	9	-	-	PUNCT
ajfa-11937	273	10	052x	052x	PROPN
ajfa-11937	273	11	2017	2017	NUM
ajfa-11937	273	12	,	,	PUNCT
ajfa-11937	273	13	vol	vol	NOUN
ajfa-11937	273	14	.	.	NOUN
ajfa-11937	273	15	9	9	NUM
ajfa-11937	273	16	,	,	PUNCT
ajfa-11937	273	17	no	no	INTJ
ajfa-11937	273	18	.	.	NOUN
ajfa-11937	273	19	2	2	NUM
ajfa-11937	273	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	273	21	179	179	NUM
ajfa-11937	273	22	table	table	NOUN
ajfa-11937	273	23	8	8	NUM
ajfa-11937	273	24	.	.	PUNCT
ajfa-11937	274	1	comparison	comparison	NOUN
ajfa-11937	274	2	of	of	ADP
ajfa-11937	274	3	internal	internal	ADJ
ajfa-11937	274	4	audit	audit	NOUN
ajfa-11937	274	5	function	function	NOUN
ajfa-11937	274	6	resources	resource	NOUN
ajfa-11937	274	7	groupings	grouping	NOUN
ajfa-11937	274	8	and	and	CCONJ
ajfa-11937	274	9	internal	internal	ADJ
ajfa-11937	274	10	audit	audit	NOUN
ajfa-11937	274	11	function	function	NOUN
ajfa-11937	274	12	activities	activity	NOUN
ajfa-11937	274	13	panel	panel	VERB
ajfa-11937	274	14	a	a	DET
ajfa-11937	274	15	proportion	proportion	NOUN
ajfa-11937	274	16	of	of	ADP
ajfa-11937	274	17	hours	hour	NOUN
ajfa-11937	274	18	allocated	allocate	VERB
ajfa-11937	274	19	to	to	ADP
ajfa-11937	274	20	types	type	NOUN
ajfa-11937	274	21	of	of	ADP
ajfa-11937	274	22	activities	activity	NOUN
ajfa-11937	274	23	mean	mean	VERB
ajfa-11937	274	24	%	%	NOUN
ajfa-11937	274	25	of	of	ADP
ajfa-11937	274	26	total	total	ADJ
ajfa-11937	274	27	hours	hour	NOUN
ajfa-11937	274	28	mean	mean	VERB
ajfa-11937	274	29	size	size	NOUN
ajfa-11937	274	30	of	of	ADP
ajfa-11937	274	31	internal	internal	ADJ
ajfa-11937	274	32	audit	audit	NOUN
ajfa-11937	274	33	function	function	NOUN
ajfa-11937	274	34	budget	budget	NOUN
ajfa-11937	274	35	total	total	ADJ
ajfa-11937	274	36	hours	hour	NOUN
ajfa-11937	274	37	devoted	devote	VERB
ajfa-11937	274	38	to	to	ADP
ajfa-11937	274	39	internal	internal	ADJ
ajfa-11937	274	40	audit	audit	NOUN
ajfa-11937	274	41	function	function	VERB
ajfa-11937	274	42	high	high	ADJ
ajfa-11937	274	43	low	low	ADJ
ajfa-11937	274	44	high	high	ADJ
ajfa-11937	274	45	low	low	ADJ
ajfa-11937	274	46	fraud	fraud	NOUN
ajfa-11937	274	47	9	9	NUM
ajfa-11937	274	48	above	above	ADP
ajfa-11937	274	49	mean	mean	VERB
ajfa-11937	274	50	7	7	NUM
ajfa-11937	274	51	33	33	NUM
ajfa-11937	274	52	%	%	NOUN
ajfa-11937	274	53	8	8	NUM
ajfa-11937	274	54	53	53	NUM
ajfa-11937	274	55	%	%	NOUN
ajfa-11937	274	56	7	7	NUM
ajfa-11937	274	57	37	37	NUM
ajfa-11937	274	58	%	%	NOUN
ajfa-11937	274	59	8	8	NUM
ajfa-11937	274	60	47	47	NUM
ajfa-11937	274	61	%	%	NOUN
ajfa-11937	274	62	below	below	ADP
ajfa-11937	274	63	mean	mean	PROPN
ajfa-11937	274	64	14	14	NUM
ajfa-11937	274	65	67	67	NUM
ajfa-11937	274	66	%	%	NOUN
ajfa-11937	274	67	7	7	NUM
ajfa-11937	274	68	47	47	NUM
ajfa-11937	274	69	%	%	NOUN
ajfa-11937	274	70	12	12	NUM
ajfa-11937	274	71	63	63	NUM
ajfa-11937	274	72	%	%	NOUN
ajfa-11937	274	73	9	9	NUM
ajfa-11937	274	74	53	53	NUM
ajfa-11937	274	75	%	%	NOUN
ajfa-11937	274	76	control	control	NOUN
ajfa-11937	274	77	systems	system	NOUN
ajfa-11937	274	78	45	45	NUM
ajfa-11937	274	79	above	above	ADP
ajfa-11937	274	80	mean	mean	VERB
ajfa-11937	274	81	15	15	NUM
ajfa-11937	274	82	71	71	NUM
ajfa-11937	274	83	%	%	NOUN
ajfa-11937	274	84	4	4	NUM
ajfa-11937	274	85	27	27	NUM
ajfa-11937	274	86	%	%	NOUN
ajfa-11937	274	87	11	11	NUM
ajfa-11937	274	88	58	58	NUM
ajfa-11937	274	89	%	%	NOUN
ajfa-11937	274	90	8	8	NUM
ajfa-11937	274	91	47	47	NUM
ajfa-11937	274	92	%	%	NOUN
ajfa-11937	274	93	below	below	ADP
ajfa-11937	274	94	mean	mean	NOUN
ajfa-11937	274	95	6	6	NUM
ajfa-11937	274	96	29	29	NUM
ajfa-11937	274	97	%	%	NOUN
ajfa-11937	274	98	11	11	NUM
ajfa-11937	274	99	73	73	NUM
ajfa-11937	274	100	%	%	NOUN
ajfa-11937	274	101	8	8	NUM
ajfa-11937	274	102	42	42	NUM
ajfa-11937	274	103	%	%	NOUN
ajfa-11937	274	104	9	9	NUM
ajfa-11937	274	105	53	53	NUM
ajfa-11937	274	106	%	%	NOUN
ajfa-11937	274	107	financial	financial	ADJ
ajfa-11937	274	108	statement	statement	NOUN
ajfa-11937	274	109	auditing	audit	VERB
ajfa-11937	274	110	6	6	NUM
ajfa-11937	274	111	above	above	ADP
ajfa-11937	274	112	mean	mean	VERB
ajfa-11937	274	113	13	13	NUM
ajfa-11937	274	114	62	62	NUM
ajfa-11937	274	115	%	%	NOUN
ajfa-11937	274	116	4	4	NUM
ajfa-11937	274	117	27	27	NUM
ajfa-11937	274	118	%	%	NOUN
ajfa-11937	274	119	12	12	NUM
ajfa-11937	274	120	63	63	NUM
ajfa-11937	274	121	%	%	NOUN
ajfa-11937	274	122	5	5	NUM
ajfa-11937	274	123	29	29	NUM
ajfa-11937	274	124	%	%	NOUN
ajfa-11937	274	125	below	below	ADP
ajfa-11937	274	126	mean	mean	NOUN
ajfa-11937	274	127	8	8	NUM
ajfa-11937	274	128	38	38	NUM
ajfa-11937	274	129	%	%	NOUN
ajfa-11937	274	130	11	11	NUM
ajfa-11937	274	131	73	73	NUM
ajfa-11937	274	132	%	%	NOUN
ajfa-11937	274	133	7	7	NUM
ajfa-11937	274	134	37	37	NUM
ajfa-11937	274	135	%	%	NOUN
ajfa-11937	274	136	12	12	NUM
ajfa-11937	274	137	71	71	NUM
ajfa-11937	274	138	%	%	NOUN
ajfa-11937	274	139	risk	risk	NOUN
ajfa-11937	274	140	management	management	NOUN
ajfa-11937	274	141	25	25	NUM
ajfa-11937	274	142	above	above	ADP
ajfa-11937	274	143	mean	mean	VERB
ajfa-11937	274	144	17	17	NUM
ajfa-11937	274	145	81	81	NUM
ajfa-11937	274	146	%	%	NOUN
ajfa-11937	274	147	9	9	NUM
ajfa-11937	274	148	60	60	NUM
ajfa-11937	274	149	%	%	NOUN
ajfa-11937	274	150	14	14	NUM
ajfa-11937	274	151	74	74	NUM
ajfa-11937	274	152	%	%	NOUN
ajfa-11937	274	153	8	8	NUM
ajfa-11937	274	154	47	47	NUM
ajfa-11937	274	155	%	%	NOUN
ajfa-11937	274	156	below	below	ADP
ajfa-11937	274	157	mean	mean	VERB
ajfa-11937	274	158	4	4	NUM
ajfa-11937	274	159	19	19	NUM
ajfa-11937	274	160	%	%	NOUN
ajfa-11937	274	161	6	6	NUM
ajfa-11937	274	162	40	40	NUM
ajfa-11937	274	163	%	%	NOUN
ajfa-11937	274	164	5	5	NUM
ajfa-11937	274	165	26	26	NUM
ajfa-11937	274	166	%	%	NOUN
ajfa-11937	274	167	9	9	NUM
ajfa-11937	274	168	53	53	NUM
ajfa-11937	274	169	%	%	NOUN
ajfa-11937	274	170	corporate	corporate	ADJ
ajfa-11937	274	171	governance	governance	NOUN
ajfa-11937	274	172	10	10	NUM
ajfa-11937	274	173	above	above	ADP
ajfa-11937	274	174	mean	mean	VERB
ajfa-11937	274	175	1	1	NUM
ajfa-11937	274	176	5	5	NUM
ajfa-11937	274	177	%	%	NOUN
ajfa-11937	274	178	7	7	NUM
ajfa-11937	274	179	47	47	NUM
ajfa-11937	274	180	%	%	NOUN
ajfa-11937	274	181	4	4	NUM
ajfa-11937	274	182	21	21	NUM
ajfa-11937	274	183	%	%	NOUN
ajfa-11937	274	184	4	4	NUM
ajfa-11937	274	185	24	24	NUM
ajfa-11937	274	186	%	%	NOUN
ajfa-11937	274	187	below	below	ADP
ajfa-11937	274	188	mean	mean	NOUN
ajfa-11937	274	189	20	20	NUM
ajfa-11937	274	190	95	95	NUM
ajfa-11937	274	191	%	%	NOUN
ajfa-11937	274	192	8	8	NUM
ajfa-11937	274	193	53	53	NUM
ajfa-11937	274	194	%	%	NOUN
ajfa-11937	274	195	15	15	NUM
ajfa-11937	274	196	79	79	NUM
ajfa-11937	274	197	%	%	NOUN
ajfa-11937	274	198	13	13	NUM
ajfa-11937	274	199	76	76	NUM
ajfa-11937	274	200	%	%	NOUN
ajfa-11937	274	201	others	other	NOUN
ajfa-11937	274	202	5	5	NUM
ajfa-11937	274	203	above	above	ADP
ajfa-11937	274	204	mean	mean	VERB
ajfa-11937	274	205	11	11	NUM
ajfa-11937	274	206	52	52	NUM
ajfa-11937	274	207	%	%	NOUN
ajfa-11937	274	208	2	2	NUM
ajfa-11937	274	209	13	13	NUM
ajfa-11937	274	210	%	%	NOUN
ajfa-11937	274	211	8	8	NUM
ajfa-11937	274	212	42	42	NUM
ajfa-11937	274	213	%	%	NOUN
ajfa-11937	274	214	5	5	NUM
ajfa-11937	274	215	29	29	NUM
ajfa-11937	274	216	%	%	NOUN
ajfa-11937	274	217	below	below	ADP
ajfa-11937	274	218	mean	mean	NOUN
ajfa-11937	274	219	10	10	NUM
ajfa-11937	274	220	48	48	NUM
ajfa-11937	274	221	%	%	NOUN
ajfa-11937	274	222	13	13	NUM
ajfa-11937	274	223	87	87	NUM
ajfa-11937	274	224	%	%	NOUN
ajfa-11937	274	225	11	11	NUM
ajfa-11937	274	226	58	58	NUM
ajfa-11937	274	227	%	%	NOUN
ajfa-11937	274	228	12	12	NUM
ajfa-11937	274	229	71	71	NUM
ajfa-11937	274	230	%	%	NOUN
ajfa-11937	274	231	total	total	ADJ
ajfa-11937	274	232	100	100	NUM
ajfa-11937	274	233	%	%	NOUN
ajfa-11937	274	234	panel	panel	NOUN
ajfa-11937	274	235	b	b	NOUN
ajfa-11937	274	236	diversity	diversity	NOUN
ajfa-11937	274	237	of	of	ADP
ajfa-11937	274	238	activities	activity	NOUN
ajfa-11937	274	239	undertaken	undertake	VERB
ajfa-11937	274	240	high	high	ADJ
ajfa-11937	274	241	low	low	ADJ
ajfa-11937	274	242	high	high	ADJ
ajfa-11937	274	243	low	low	ADJ
ajfa-11937	274	244	diversity	diversity	NOUN
ajfa-11937	274	245	devote	devote	VERB
ajfa-11937	274	246	hours	hour	NOUN
ajfa-11937	274	247	to	to	ADP
ajfa-11937	274	248	5	5	NUM
ajfa-11937	274	249	or	or	CCONJ
ajfa-11937	274	250	more	more	ADJ
ajfa-11937	274	251	iaf	iaf	NOUN
ajfa-11937	274	252	activities	activitie	VERB
ajfa-11937	274	253	16	16	NUM
ajfa-11937	274	254	76	76	NUM
ajfa-11937	274	255	%	%	NOUN
ajfa-11937	274	256	8	8	NUM
ajfa-11937	274	257	53	53	NUM
ajfa-11937	274	258	%	%	NOUN
ajfa-11937	274	259	12	12	NUM
ajfa-11937	274	260	63	63	NUM
ajfa-11937	274	261	%	%	NOUN
ajfa-11937	274	262	11	11	NUM
ajfa-11937	274	263	65	65	NUM
ajfa-11937	274	264	%	%	NOUN
ajfa-11937	274	265	devote	devote	VERB
ajfa-11937	274	266	hours	hour	NOUN
ajfa-11937	274	267	to	to	ADP
ajfa-11937	274	268	4	4	NUM
ajfa-11937	274	269	or	or	CCONJ
ajfa-11937	274	270	less	less	ADJ
ajfa-11937	274	271	iaf	iaf	NOUN
ajfa-11937	274	272	activities	activity	NOUN
ajfa-11937	274	273	5	5	NUM
ajfa-11937	274	274	24	24	NUM
ajfa-11937	274	275	7	7	NUM
ajfa-11937	274	276	47	47	NUM
ajfa-11937	274	277	%	%	NOUN
ajfa-11937	274	278	7	7	NUM
ajfa-11937	274	279	37	37	NUM
ajfa-11937	274	280	%	%	NOUN
ajfa-11937	274	281	6	6	NUM
ajfa-11937	274	282	35	35	NUM
ajfa-11937	274	283	%	%	NOUN
ajfa-11937	274	284	6	6	NUM
ajfa-11937	274	285	.	.	PUNCT
ajfa-11937	274	286	comparative	comparative	ADJ
ajfa-11937	274	287	case	case	NOUN
ajfa-11937	274	288	study	study	NOUN
ajfa-11937	274	289	findings	finding	NOUN
ajfa-11937	274	290	in	in	ADP
ajfa-11937	274	291	tables	table	NOUN
ajfa-11937	274	292	6	6	NUM
ajfa-11937	274	293	and	and	CCONJ
ajfa-11937	274	294	table	table	NOUN
ajfa-11937	274	295	7	7	NUM
ajfa-11937	274	296	concerning	concern	VERB
ajfa-11937	274	297	both	both	CCONJ
ajfa-11937	274	298	the	the	DET
ajfa-11937	274	299	regression	regression	NOUN
ajfa-11937	274	300	models	model	NOUN
ajfa-11937	274	301	show	show	VERB
ajfa-11937	274	302	that	that	SCONJ
ajfa-11937	274	303	ac	ac	PROPN
ajfa-11937	274	304	size	size	NOUN
ajfa-11937	274	305	plays	play	VERB
ajfa-11937	274	306	a	a	DET
ajfa-11937	274	307	significant	significant	ADJ
ajfa-11937	274	308	role	role	NOUN
ajfa-11937	274	309	in	in	ADP
ajfa-11937	274	310	relation	relation	NOUN
ajfa-11937	274	311	to	to	ADP
ajfa-11937	274	312	the	the	DET
ajfa-11937	274	313	effectiveness	effectiveness	NOUN
ajfa-11937	274	314	of	of	ADP
ajfa-11937	274	315	ac	ac	PROPN
ajfa-11937	274	316	in	in	ADP
ajfa-11937	274	317	resourcing	resource	VERB
ajfa-11937	274	318	the	the	DET
ajfa-11937	274	319	iaf	iaf	NOUN
ajfa-11937	274	320	.	.	PUNCT
ajfa-11937	275	1	a	a	DET
ajfa-11937	275	2	larger	large	ADJ
ajfa-11937	275	3	ac	ac	ADJ
ajfa-11937	275	4	size	size	NOUN
ajfa-11937	275	5	in	in	ADP
ajfa-11937	275	6	a	a	DET
ajfa-11937	275	7	company	company	NOUN
ajfa-11937	275	8	brings	bring	VERB
ajfa-11937	275	9	about	about	ADP
ajfa-11937	275	10	a	a	DET
ajfa-11937	275	11	higher	high	ADJ
ajfa-11937	275	12	budget	budget	NOUN
ajfa-11937	275	13	and	and	CCONJ
ajfa-11937	275	14	hours	hour	NOUN
ajfa-11937	275	15	for	for	ADP
ajfa-11937	275	16	the	the	DET
ajfa-11937	275	17	iaf	iaf	NOUN
ajfa-11937	275	18	and	and	CCONJ
ajfa-11937	275	19	as	as	SCONJ
ajfa-11937	275	20	suggested	suggest	VERB
ajfa-11937	275	21	in	in	ADP
ajfa-11937	275	22	table	table	NOUN
ajfa-11937	275	23	8	8	NUM
ajfa-11937	275	24	,	,	PUNCT
ajfa-11937	275	25	this	this	PRON
ajfa-11937	275	26	translates	translate	VERB
ajfa-11937	275	27	into	into	ADP
ajfa-11937	275	28	higher	high	ADJ
ajfa-11937	275	29	quality	quality	NOUN
ajfa-11937	275	30	of	of	ADP
ajfa-11937	275	31	iaf	iaf	PROPN
ajfa-11937	275	32	services	service	NOUN
ajfa-11937	275	33	to	to	ADP
ajfa-11937	275	34	the	the	DET
ajfa-11937	275	35	company	company	NOUN
ajfa-11937	275	36	.	.	PUNCT
ajfa-11937	276	1	using	use	VERB
ajfa-11937	276	2	additional	additional	ADJ
ajfa-11937	276	3	information	information	NOUN
ajfa-11937	276	4	collected	collect	VERB
ajfa-11937	276	5	from	from	ADP
ajfa-11937	276	6	the	the	DET
ajfa-11937	276	7	questionnaire	questionnaire	NOUN
ajfa-11937	276	8	,	,	PUNCT
ajfa-11937	276	9	this	this	DET
ajfa-11937	276	10	section	section	NOUN
ajfa-11937	276	11	presents	present	VERB
ajfa-11937	276	12	a	a	DET
ajfa-11937	276	13	comparative	comparative	ADJ
ajfa-11937	276	14	case	case	NOUN
ajfa-11937	276	15	study	study	NOUN
ajfa-11937	276	16	analysis	analysis	NOUN
ajfa-11937	276	17	between	between	ADP
ajfa-11937	276	18	two	two	NUM
ajfa-11937	276	19	companies	company	NOUN
ajfa-11937	276	20	from	from	ADP
ajfa-11937	276	21	the	the	DET
ajfa-11937	276	22	financials	financial	NOUN
ajfa-11937	276	23	industry	industry	NOUN
ajfa-11937	276	24	(	(	PUNCT
ajfa-11937	276	25	i.e.	i.e.	X
ajfa-11937	276	26	,	,	PUNCT
ajfa-11937	276	27	banking	banking	NOUN
ajfa-11937	276	28	,	,	PUNCT
ajfa-11937	276	29	finance	finance	NOUN
ajfa-11937	276	30	and	and	CCONJ
ajfa-11937	276	31	insurance	insurance	NOUN
ajfa-11937	276	32	)	)	PUNCT
ajfa-11937	276	33	drawn	draw	VERB
ajfa-11937	276	34	from	from	ADP
ajfa-11937	276	35	the	the	DET
ajfa-11937	276	36	sample	sample	NOUN
ajfa-11937	276	37	size	size	NOUN
ajfa-11937	276	38	of	of	ADP
ajfa-11937	276	39	36	36	NUM
ajfa-11937	276	40	respondents	respondent	NOUN
ajfa-11937	276	41	.	.	PUNCT
ajfa-11937	277	1	the	the	DET
ajfa-11937	277	2	companies	company	NOUN
ajfa-11937	277	3	will	will	AUX
ajfa-11937	277	4	be	be	AUX
ajfa-11937	277	5	called	call	VERB
ajfa-11937	277	6	company	company	NOUN
ajfa-11937	277	7	a	a	PRON
ajfa-11937	277	8	and	and	CCONJ
ajfa-11937	277	9	company	company	NOUN
ajfa-11937	277	10	b	b	PROPN
ajfa-11937	277	11	hereinafter	hereinafter	NOUN
ajfa-11937	277	12	.	.	PUNCT
ajfa-11937	278	1	asian	asian	ADJ
ajfa-11937	278	2	journal	journal	PROPN
ajfa-11937	278	3	of	of	ADP
ajfa-11937	278	4	finance	finance	PROPN
ajfa-11937	278	5	&	&	CCONJ
ajfa-11937	278	6	accounting	accounting	PROPN
ajfa-11937	278	7	issn	issn	PROPN
ajfa-11937	278	8	1946	1946	NUM
ajfa-11937	278	9	-	-	PUNCT
ajfa-11937	278	10	052x	052x	PROPN
ajfa-11937	278	11	2017	2017	NUM
ajfa-11937	278	12	,	,	PUNCT
ajfa-11937	278	13	vol	vol	NOUN
ajfa-11937	278	14	.	.	NOUN
ajfa-11937	278	15	9	9	NUM
ajfa-11937	278	16	,	,	PUNCT
ajfa-11937	278	17	no	no	NOUN
ajfa-11937	278	18	.	.	NOUN
ajfa-11937	278	19	2	2	NUM
ajfa-11937	278	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	278	21	180	180	NUM
ajfa-11937	278	22	company	company	NOUN
ajfa-11937	278	23	a	a	PRON
ajfa-11937	278	24	is	be	AUX
ajfa-11937	278	25	a	a	DET
ajfa-11937	278	26	bank	bank	NOUN
ajfa-11937	278	27	and	and	CCONJ
ajfa-11937	278	28	is	be	AUX
ajfa-11937	278	29	listed	list	VERB
ajfa-11937	278	30	on	on	ADP
ajfa-11937	278	31	the	the	DET
ajfa-11937	278	32	asx	asx	NOUN
ajfa-11937	278	33	top	top	NOUN
ajfa-11937	278	34	20	20	NUM
ajfa-11937	278	35	while	while	SCONJ
ajfa-11937	278	36	company	company	NOUN
ajfa-11937	278	37	b	b	PROPN
ajfa-11937	278	38	is	be	AUX
ajfa-11937	278	39	an	an	DET
ajfa-11937	278	40	insurance	insurance	NOUN
ajfa-11937	278	41	company	company	NOUN
ajfa-11937	278	42	and	and	CCONJ
ajfa-11937	278	43	is	be	AUX
ajfa-11937	278	44	listed	list	VERB
ajfa-11937	278	45	on	on	ADP
ajfa-11937	278	46	the	the	DET
ajfa-11937	278	47	asx	asx	NOUN
ajfa-11937	278	48	top	top	NOUN
ajfa-11937	278	49	21	21	NUM
ajfa-11937	278	50	-	-	SYM
ajfa-11937	278	51	100	100	NUM
ajfa-11937	278	52	.	.	PUNCT
ajfa-11937	279	1	company	company	NOUN
ajfa-11937	279	2	a	a	PRON
ajfa-11937	279	3	and	and	CCONJ
ajfa-11937	279	4	company	company	NOUN
ajfa-11937	279	5	b	b	PROPN
ajfa-11937	279	6	are	be	AUX
ajfa-11937	279	7	chosen	choose	VERB
ajfa-11937	279	8	because	because	SCONJ
ajfa-11937	279	9	company	company	NOUN
ajfa-11937	279	10	a	a	PRON
ajfa-11937	279	11	has	have	VERB
ajfa-11937	279	12	the	the	DET
ajfa-11937	279	13	largest	large	ADJ
ajfa-11937	279	14	ac	ac	ADJ
ajfa-11937	279	15	size	size	NOUN
ajfa-11937	279	16	with	with	ADP
ajfa-11937	279	17	a	a	DET
ajfa-11937	279	18	total	total	NOUN
ajfa-11937	279	19	of	of	ADP
ajfa-11937	279	20	nine	nine	NUM
ajfa-11937	279	21	members	member	NOUN
ajfa-11937	279	22	while	while	SCONJ
ajfa-11937	279	23	company	company	NOUN
ajfa-11937	279	24	b	b	PROPN
ajfa-11937	279	25	has	have	VERB
ajfa-11937	279	26	the	the	DET
ajfa-11937	279	27	smallest	small	ADJ
ajfa-11937	279	28	ac	ac	ADJ
ajfa-11937	279	29	size	size	NOUN
ajfa-11937	279	30	with	with	ADP
ajfa-11937	279	31	a	a	DET
ajfa-11937	279	32	total	total	NOUN
ajfa-11937	279	33	of	of	ADP
ajfa-11937	279	34	three	three	NUM
ajfa-11937	279	35	members	member	NOUN
ajfa-11937	279	36	in	in	ADP
ajfa-11937	279	37	the	the	DET
ajfa-11937	279	38	sample	sample	NOUN
ajfa-11937	279	39	.	.	PUNCT
ajfa-11937	280	1	both	both	DET
ajfa-11937	280	2	companies	company	NOUN
ajfa-11937	280	3	have	have	VERB
ajfa-11937	280	4	the	the	DET
ajfa-11937	280	5	same	same	ADJ
ajfa-11937	280	6	level	level	NOUN
ajfa-11937	280	7	of	of	ADP
ajfa-11937	280	8	ac	ac	PROPN
ajfa-11937	280	9	expertise	expertise	NOUN
ajfa-11937	280	10	but	but	CCONJ
ajfa-11937	280	11	a	a	DET
ajfa-11937	280	12	different	different	ADJ
ajfa-11937	280	13	ac	ac	PROPN
ajfa-11937	280	14	frequency	frequency	NOUN
ajfa-11937	280	15	of	of	ADP
ajfa-11937	280	16	meetings	meeting	NOUN
ajfa-11937	280	17	per	per	ADP
ajfa-11937	280	18	year	year	NOUN
ajfa-11937	280	19	.	.	PUNCT
ajfa-11937	281	1	from	from	ADP
ajfa-11937	281	2	the	the	DET
ajfa-11937	281	3	comparison	comparison	NOUN
ajfa-11937	281	4	of	of	ADP
ajfa-11937	281	5	questionnaire	questionnaire	NOUN
ajfa-11937	281	6	data	datum	NOUN
ajfa-11937	281	7	provided	provide	VERB
ajfa-11937	281	8	by	by	ADP
ajfa-11937	281	9	the	the	DET
ajfa-11937	281	10	iae	iae	NOUN
ajfa-11937	281	11	of	of	ADP
ajfa-11937	281	12	company	company	NOUN
ajfa-11937	281	13	a	a	PRON
ajfa-11937	281	14	and	and	CCONJ
ajfa-11937	281	15	company	company	NOUN
ajfa-11937	281	16	b	b	NOUN
ajfa-11937	281	17	,	,	PUNCT
ajfa-11937	281	18	it	it	PRON
ajfa-11937	281	19	can	can	AUX
ajfa-11937	281	20	be	be	AUX
ajfa-11937	281	21	seen	see	VERB
ajfa-11937	281	22	that	that	SCONJ
ajfa-11937	281	23	there	there	PRON
ajfa-11937	281	24	are	be	VERB
ajfa-11937	281	25	several	several	ADJ
ajfa-11937	281	26	distinguish	distinguish	ADJ
ajfa-11937	281	27	differences	difference	NOUN
ajfa-11937	281	28	between	between	ADP
ajfa-11937	281	29	these	these	DET
ajfa-11937	281	30	two	two	NUM
ajfa-11937	281	31	companies	company	NOUN
ajfa-11937	281	32	.	.	PUNCT
ajfa-11937	282	1	firstly	firstly	ADV
ajfa-11937	282	2	,	,	PUNCT
ajfa-11937	282	3	substantial	substantial	ADJ
ajfa-11937	282	4	differences	difference	NOUN
ajfa-11937	282	5	are	be	AUX
ajfa-11937	282	6	found	find	VERB
ajfa-11937	282	7	in	in	ADP
ajfa-11937	282	8	the	the	DET
ajfa-11937	282	9	distribution	distribution	NOUN
ajfa-11937	282	10	of	of	ADP
ajfa-11937	282	11	total	total	ADJ
ajfa-11937	282	12	labour	labour	NOUN
ajfa-11937	282	13	hours	hour	NOUN
ajfa-11937	282	14	allocated	allocate	VERB
ajfa-11937	282	15	to	to	ADP
ajfa-11937	282	16	different	different	ADJ
ajfa-11937	282	17	iaf	iaf	NOUN
ajfa-11937	282	18	activities	activity	NOUN
ajfa-11937	282	19	.	.	PUNCT
ajfa-11937	283	1	company	company	NOUN
ajfa-11937	283	2	a	a	DET
ajfa-11937	283	3	devotes	devote	VERB
ajfa-11937	283	4	a	a	DET
ajfa-11937	283	5	consideration	consideration	NOUN
ajfa-11937	283	6	portion	portion	NOUN
ajfa-11937	283	7	of	of	ADP
ajfa-11937	283	8	internal	internal	ADJ
ajfa-11937	283	9	audit	audit	NOUN
ajfa-11937	283	10	hours	hour	NOUN
ajfa-11937	283	11	to	to	ADP
ajfa-11937	283	12	more	more	ADV
ajfa-11937	283	13	internal	internal	ADJ
ajfa-11937	283	14	control	control	NOUN
ajfa-11937	283	15	activities	activity	NOUN
ajfa-11937	283	16	compared	compare	VERB
ajfa-11937	283	17	to	to	ADP
ajfa-11937	283	18	company	company	PROPN
ajfa-11937	283	19	b.	b.	PROPN
ajfa-11937	283	20	it	it	PRON
ajfa-11937	283	21	can	can	AUX
ajfa-11937	283	22	be	be	AUX
ajfa-11937	283	23	argued	argue	VERB
ajfa-11937	283	24	that	that	SCONJ
ajfa-11937	283	25	company	company	NOUN
ajfa-11937	283	26	a	a	NOUN
ajfa-11937	283	27	,	,	PUNCT
ajfa-11937	283	28	having	have	VERB
ajfa-11937	283	29	a	a	DET
ajfa-11937	283	30	larger	large	ADJ
ajfa-11937	283	31	ac	ac	ADJ
ajfa-11937	283	32	size	size	NOUN
ajfa-11937	283	33	,	,	PUNCT
ajfa-11937	283	34	has	have	VERB
ajfa-11937	283	35	a	a	DET
ajfa-11937	283	36	more	more	ADV
ajfa-11937	283	37	diverse	diverse	ADJ
ajfa-11937	283	38	set	set	NOUN
ajfa-11937	283	39	of	of	ADP
ajfa-11937	283	40	skills	skill	NOUN
ajfa-11937	283	41	and	and	CCONJ
ajfa-11937	283	42	knowledge	knowledge	NOUN
ajfa-11937	283	43	to	to	PART
ajfa-11937	283	44	oversee	oversee	VERB
ajfa-11937	283	45	and	and	CCONJ
ajfa-11937	283	46	support	support	VERB
ajfa-11937	283	47	the	the	DET
ajfa-11937	283	48	iaf	iaf	NOUN
ajfa-11937	283	49	’s	’s	PART
ajfa-11937	283	50	development	development	NOUN
ajfa-11937	283	51	and	and	CCONJ
ajfa-11937	283	52	execution	execution	NOUN
ajfa-11937	283	53	of	of	ADP
ajfa-11937	283	54	its	its	PRON
ajfa-11937	283	55	internal	internal	ADJ
ajfa-11937	283	56	control	control	NOUN
ajfa-11937	283	57	systems	system	NOUN
ajfa-11937	283	58	.	.	PUNCT
ajfa-11937	284	1	a	a	DET
ajfa-11937	284	2	larger	large	ADJ
ajfa-11937	284	3	ac	ac	NOUN
ajfa-11937	284	4	will	will	AUX
ajfa-11937	284	5	put	put	VERB
ajfa-11937	284	6	a	a	DET
ajfa-11937	284	7	stronger	strong	ADJ
ajfa-11937	284	8	emphasis	emphasis	NOUN
ajfa-11937	284	9	on	on	ADP
ajfa-11937	284	10	preventing	prevent	VERB
ajfa-11937	284	11	material	material	NOUN
ajfa-11937	284	12	control	control	NOUN
ajfa-11937	284	13	weaknesses	weakness	NOUN
ajfa-11937	284	14	and	and	CCONJ
ajfa-11937	284	15	reacting	react	VERB
ajfa-11937	284	16	proactively	proactively	ADV
ajfa-11937	284	17	to	to	PART
ajfa-11937	284	18	increase	increase	VERB
ajfa-11937	284	19	internal	internal	ADJ
ajfa-11937	284	20	controls	control	NOUN
ajfa-11937	284	21	.	.	PUNCT
ajfa-11937	285	1	the	the	DET
ajfa-11937	285	2	second	second	ADJ
ajfa-11937	285	3	main	main	ADJ
ajfa-11937	285	4	difference	difference	NOUN
ajfa-11937	285	5	is	be	AUX
ajfa-11937	285	6	company	company	NOUN
ajfa-11937	285	7	a	a	DET
ajfa-11937	285	8	’s	’s	NOUN
ajfa-11937	285	9	ac	ac	PROPN
ajfa-11937	285	10	has	have	VERB
ajfa-11937	285	11	more	more	ADJ
ajfa-11937	285	12	authority	authority	NOUN
ajfa-11937	285	13	than	than	ADP
ajfa-11937	285	14	the	the	DET
ajfa-11937	285	15	ceo	ceo	NOUN
ajfa-11937	285	16	and	and	CCONJ
ajfa-11937	285	17	cfo	cfo	NOUN
ajfa-11937	285	18	in	in	ADP
ajfa-11937	285	19	internal	internal	ADJ
ajfa-11937	285	20	audit	audit	NOUN
ajfa-11937	285	21	budget	budget	NOUN
ajfa-11937	285	22	setting	setting	NOUN
ajfa-11937	285	23	,	,	PUNCT
ajfa-11937	285	24	compared	compare	VERB
ajfa-11937	285	25	to	to	ADP
ajfa-11937	285	26	company	company	NOUN
ajfa-11937	285	27	b	b	PROPN
ajfa-11937	285	28	where	where	SCONJ
ajfa-11937	285	29	the	the	DET
ajfa-11937	285	30	ac	ac	PROPN
ajfa-11937	285	31	has	have	VERB
ajfa-11937	285	32	no	no	DET
ajfa-11937	285	33	authority	authority	NOUN
ajfa-11937	285	34	to	to	PART
ajfa-11937	285	35	override	override	VERB
ajfa-11937	285	36	the	the	DET
ajfa-11937	285	37	ceo	ceo	NOUN
ajfa-11937	285	38	and	and	CCONJ
ajfa-11937	285	39	cfo	cfo	ADJ
ajfa-11937	285	40	.	.	PUNCT
ajfa-11937	286	1	it	it	PRON
ajfa-11937	286	2	is	be	AUX
ajfa-11937	286	3	likely	likely	ADJ
ajfa-11937	286	4	that	that	DET
ajfa-11937	286	5	company	company	NOUN
ajfa-11937	286	6	a	a	DET
ajfa-11937	286	7	’s	’s	ADV
ajfa-11937	286	8	larger	large	ADJ
ajfa-11937	286	9	ac	ac	PROPN
ajfa-11937	286	10	size	size	NOUN
ajfa-11937	286	11	gives	give	VERB
ajfa-11937	286	12	it	it	PRON
ajfa-11937	286	13	more	more	ADJ
ajfa-11937	286	14	authority	authority	NOUN
ajfa-11937	286	15	and	and	CCONJ
ajfa-11937	286	16	voice	voice	NOUN
ajfa-11937	286	17	in	in	ADP
ajfa-11937	286	18	internal	internal	ADJ
ajfa-11937	286	19	audit	audit	NOUN
ajfa-11937	286	20	budget	budget	NOUN
ajfa-11937	286	21	setting	setting	NOUN
ajfa-11937	286	22	than	than	ADP
ajfa-11937	286	23	company	company	NOUN
ajfa-11937	286	24	b	b	PROPN
ajfa-11937	286	25	’s	’s	PART
ajfa-11937	286	26	smaller	small	ADJ
ajfa-11937	286	27	ac	ac	PROPN
ajfa-11937	286	28	size	size	NOUN
ajfa-11937	286	29	.	.	PUNCT
ajfa-11937	287	1	larger	large	ADJ
ajfa-11937	287	2	acs	acs	PROPN
ajfa-11937	287	3	should	should	AUX
ajfa-11937	287	4	command	command	VERB
ajfa-11937	287	5	relatively	relatively	ADV
ajfa-11937	287	6	more	more	ADJ
ajfa-11937	287	7	iaf	iaf	NOUN
ajfa-11937	287	8	oversight	oversight	NOUN
ajfa-11937	287	9	and	and	CCONJ
ajfa-11937	287	10	be	be	AUX
ajfa-11937	287	11	able	able	ADJ
ajfa-11937	287	12	to	to	PART
ajfa-11937	287	13	demand	demand	VERB
ajfa-11937	287	14	relatively	relatively	ADV
ajfa-11937	287	15	greater	great	ADJ
ajfa-11937	287	16	resources	resource	NOUN
ajfa-11937	287	17	and	and	CCONJ
ajfa-11937	287	18	internal	internal	ADJ
ajfa-11937	287	19	audit	audit	NOUN
ajfa-11937	287	20	focus	focus	NOUN
ajfa-11937	287	21	allocated	allocate	VERB
ajfa-11937	287	22	to	to	ADP
ajfa-11937	287	23	internal	internal	ADJ
ajfa-11937	287	24	controls	control	NOUN
ajfa-11937	287	25	.	.	PUNCT
ajfa-11937	288	1	carcello	carcello	PROPN
ajfa-11937	288	2	et	et	PROPN
ajfa-11937	288	3	al	al	PROPN
ajfa-11937	288	4	(	(	PUNCT
ajfa-11937	288	5	2005	2005	NUM
ajfa-11937	288	6	)	)	PUNCT
ajfa-11937	288	7	find	find	VERB
ajfa-11937	288	8	a	a	DET
ajfa-11937	288	9	positive	positive	ADJ
ajfa-11937	288	10	association	association	NOUN
ajfa-11937	288	11	between	between	ADP
ajfa-11937	288	12	acs	ac	NOUN
ajfa-11937	288	13	that	that	PRON
ajfa-11937	288	14	reviewed	review	VERB
ajfa-11937	288	15	the	the	DET
ajfa-11937	288	16	internal	internal	ADJ
ajfa-11937	288	17	audit	audit	NOUN
ajfa-11937	288	18	’s	’s	PART
ajfa-11937	288	19	budget	budget	NOUN
ajfa-11937	288	20	and	and	CCONJ
ajfa-11937	288	21	the	the	DET
ajfa-11937	288	22	size	size	NOUN
ajfa-11937	288	23	of	of	ADP
ajfa-11937	288	24	the	the	DET
ajfa-11937	288	25	budget	budget	NOUN
ajfa-11937	288	26	.	.	PUNCT
ajfa-11937	289	1	to	to	PART
ajfa-11937	289	2	ensure	ensure	VERB
ajfa-11937	289	3	an	an	DET
ajfa-11937	289	4	effective	effective	ADJ
ajfa-11937	289	5	internal	internal	ADJ
ajfa-11937	289	6	control	control	NOUN
ajfa-11937	289	7	system	system	NOUN
ajfa-11937	289	8	is	be	AUX
ajfa-11937	289	9	implemented	implement	VERB
ajfa-11937	289	10	within	within	ADP
ajfa-11937	289	11	an	an	DET
ajfa-11937	289	12	organization	organization	NOUN
ajfa-11937	289	13	,	,	PUNCT
ajfa-11937	289	14	the	the	DET
ajfa-11937	289	15	ac	ac	PROPN
ajfa-11937	289	16	is	be	AUX
ajfa-11937	289	17	responsible	responsible	ADJ
ajfa-11937	289	18	to	to	PART
ajfa-11937	289	19	review	review	VERB
ajfa-11937	289	20	the	the	DET
ajfa-11937	289	21	internal	internal	ADJ
ajfa-11937	289	22	audit	audit	NOUN
ajfa-11937	289	23	proposals	proposal	NOUN
ajfa-11937	289	24	related	relate	VERB
ajfa-11937	289	25	to	to	ADP
ajfa-11937	289	26	plans	plan	NOUN
ajfa-11937	289	27	,	,	PUNCT
ajfa-11937	289	28	programs	program	NOUN
ajfa-11937	289	29	and	and	CCONJ
ajfa-11937	289	30	coordination	coordination	NOUN
ajfa-11937	289	31	with	with	ADP
ajfa-11937	289	32	external	external	ADJ
ajfa-11937	289	33	auditors	auditor	NOUN
ajfa-11937	289	34	(	(	PUNCT
ajfa-11937	289	35	raghunandan	raghunandan	PROPN
ajfa-11937	289	36	et	et	PROPN
ajfa-11937	289	37	al	al	PROPN
ajfa-11937	289	38	,	,	PUNCT
ajfa-11937	289	39	2001	2001	NUM
ajfa-11937	289	40	)	)	PUNCT
ajfa-11937	289	41	.	.	PUNCT
ajfa-11937	290	1	from	from	ADP
ajfa-11937	290	2	the	the	DET
ajfa-11937	290	3	comparison	comparison	NOUN
ajfa-11937	290	4	between	between	ADP
ajfa-11937	290	5	these	these	DET
ajfa-11937	290	6	two	two	NUM
ajfa-11937	290	7	companies	company	NOUN
ajfa-11937	290	8	,	,	PUNCT
ajfa-11937	290	9	it	it	PRON
ajfa-11937	290	10	can	can	AUX
ajfa-11937	290	11	be	be	AUX
ajfa-11937	290	12	seen	see	VERB
ajfa-11937	290	13	that	that	DET
ajfa-11937	290	14	company	company	NOUN
ajfa-11937	290	15	a	a	DET
ajfa-11937	290	16	’s	’s	NOUN
ajfa-11937	290	17	ac	ac	NOUN
ajfa-11937	290	18	often	often	ADV
ajfa-11937	290	19	reviews	review	VERB
ajfa-11937	290	20	or	or	CCONJ
ajfa-11937	290	21	assesses	assess	VERB
ajfa-11937	290	22	the	the	DET
ajfa-11937	290	23	plans	plan	NOUN
ajfa-11937	290	24	of	of	ADP
ajfa-11937	290	25	the	the	DET
ajfa-11937	290	26	iaf	iaf	NOUN
ajfa-11937	290	27	in	in	ADP
ajfa-11937	290	28	terms	term	NOUN
ajfa-11937	290	29	of	of	ADP
ajfa-11937	290	30	scheduling	scheduling	NOUN
ajfa-11937	290	31	of	of	ADP
ajfa-11937	290	32	work	work	NOUN
ajfa-11937	290	33	projects	project	NOUN
ajfa-11937	290	34	and	and	CCONJ
ajfa-11937	290	35	coordinating	coordinate	VERB
ajfa-11937	290	36	with	with	ADP
ajfa-11937	290	37	the	the	DET
ajfa-11937	290	38	external	external	ADJ
ajfa-11937	290	39	auditors	auditor	NOUN
ajfa-11937	290	40	,	,	PUNCT
ajfa-11937	290	41	but	but	CCONJ
ajfa-11937	290	42	company	company	NOUN
ajfa-11937	290	43	b	b	PROPN
ajfa-11937	290	44	’s	’s	PART
ajfa-11937	290	45	ac	ac	VERB
ajfa-11937	290	46	never	never	ADV
ajfa-11937	290	47	does	do	VERB
ajfa-11937	290	48	so	so	ADV
ajfa-11937	290	49	.	.	PUNCT
ajfa-11937	291	1	this	this	PRON
ajfa-11937	291	2	implies	imply	VERB
ajfa-11937	291	3	that	that	DET
ajfa-11937	291	4	company	company	NOUN
ajfa-11937	291	5	a	a	DET
ajfa-11937	291	6	’s	’s	ADV
ajfa-11937	291	7	larger	large	ADJ
ajfa-11937	291	8	ac	ac	PROPN
ajfa-11937	291	9	has	have	VERB
ajfa-11937	291	10	more	more	ADJ
ajfa-11937	291	11	members	member	NOUN
ajfa-11937	291	12	with	with	ADP
ajfa-11937	291	13	technical	technical	ADJ
ajfa-11937	291	14	expertise	expertise	NOUN
ajfa-11937	291	15	collectively	collectively	ADV
ajfa-11937	291	16	have	have	VERB
ajfa-11937	291	17	a	a	DET
ajfa-11937	291	18	better	well	ADJ
ajfa-11937	291	19	understanding	understanding	NOUN
ajfa-11937	291	20	of	of	ADP
ajfa-11937	291	21	the	the	DET
ajfa-11937	291	22	iaf	iaf	NOUN
ajfa-11937	291	23	’s	’s	PART
ajfa-11937	291	24	work	work	NOUN
ajfa-11937	291	25	and	and	CCONJ
ajfa-11937	291	26	have	have	VERB
ajfa-11937	291	27	the	the	DET
ajfa-11937	291	28	ability	ability	NOUN
ajfa-11937	291	29	to	to	PART
ajfa-11937	291	30	review	review	VERB
ajfa-11937	291	31	all	all	DET
ajfa-11937	291	32	the	the	DET
ajfa-11937	291	33	work	work	NOUN
ajfa-11937	291	34	and	and	CCONJ
ajfa-11937	291	35	plans	plan	NOUN
ajfa-11937	291	36	done	do	VERB
ajfa-11937	291	37	by	by	ADP
ajfa-11937	291	38	the	the	DET
ajfa-11937	291	39	iaf	iaf	PROPN
ajfa-11937	291	40	.	.	PUNCT
ajfa-11937	292	1	also	also	ADV
ajfa-11937	292	2	,	,	PUNCT
ajfa-11937	292	3	company	company	NOUN
ajfa-11937	292	4	a	a	DET
ajfa-11937	292	5	’s	’s	NOUN
ajfa-11937	292	6	ac	ac	PROPN
ajfa-11937	292	7	receives	receive	VERB
ajfa-11937	292	8	more	more	ADJ
ajfa-11937	292	9	reports	report	NOUN
ajfa-11937	292	10	from	from	ADP
ajfa-11937	292	11	its	its	PRON
ajfa-11937	292	12	iaf	iaf	NOUN
ajfa-11937	292	13	regarding	regard	VERB
ajfa-11937	292	14	routine	routine	ADJ
ajfa-11937	292	15	internal	internal	ADJ
ajfa-11937	292	16	audit	audit	NOUN
ajfa-11937	292	17	activities	activity	NOUN
ajfa-11937	292	18	and	and	CCONJ
ajfa-11937	292	19	special	special	ADJ
ajfa-11937	292	20	investigations	investigation	NOUN
ajfa-11937	292	21	compared	compare	VERB
ajfa-11937	292	22	to	to	ADP
ajfa-11937	292	23	company	company	NOUN
ajfa-11937	292	24	b	b	PROPN
ajfa-11937	292	25	’s	’s	PART
ajfa-11937	292	26	ac	ac	NOUN
ajfa-11937	292	27	.	.	PUNCT
ajfa-11937	293	1	it	it	PRON
ajfa-11937	293	2	can	can	AUX
ajfa-11937	293	3	be	be	AUX
ajfa-11937	293	4	argued	argue	VERB
ajfa-11937	293	5	that	that	SCONJ
ajfa-11937	293	6	more	more	ADJ
ajfa-11937	293	7	members	member	NOUN
ajfa-11937	293	8	in	in	ADP
ajfa-11937	293	9	the	the	DET
ajfa-11937	293	10	ac	ac	PROPN
ajfa-11937	293	11	will	will	AUX
ajfa-11937	293	12	ensure	ensure	VERB
ajfa-11937	293	13	better	well	ADJ
ajfa-11937	293	14	quality	quality	NOUN
ajfa-11937	293	15	of	of	ADP
ajfa-11937	293	16	the	the	DET
ajfa-11937	293	17	iaf	iaf	NOUN
ajfa-11937	293	18	by	by	ADP
ajfa-11937	293	19	demanding	demand	VERB
ajfa-11937	293	20	that	that	SCONJ
ajfa-11937	293	21	internal	internal	ADJ
ajfa-11937	293	22	auditors	auditor	NOUN
ajfa-11937	293	23	to	to	PART
ajfa-11937	293	24	provide	provide	VERB
ajfa-11937	293	25	more	more	ADJ
ajfa-11937	293	26	reports	report	NOUN
ajfa-11937	293	27	related	relate	VERB
ajfa-11937	293	28	to	to	ADP
ajfa-11937	293	29	internal	internal	ADJ
ajfa-11937	293	30	audit	audit	NOUN
ajfa-11937	293	31	activities	activity	NOUN
ajfa-11937	293	32	.	.	PUNCT
ajfa-11937	294	1	felo	felo	ADV
ajfa-11937	294	2	et	et	PROPN
ajfa-11937	294	3	al	al	PROPN
ajfa-11937	294	4	(	(	PUNCT
ajfa-11937	294	5	2003	2003	NUM
ajfa-11937	294	6	)	)	PUNCT
ajfa-11937	294	7	argue	argue	VERB
ajfa-11937	294	8	that	that	SCONJ
ajfa-11937	294	9	a	a	DET
ajfa-11937	294	10	larger	large	ADJ
ajfa-11937	294	11	ac	ac	NOUN
ajfa-11937	294	12	increases	increase	VERB
ajfa-11937	294	13	financial	financial	ADJ
ajfa-11937	294	14	reporting	reporting	NOUN
ajfa-11937	294	15	quality	quality	NOUN
ajfa-11937	294	16	as	as	SCONJ
ajfa-11937	294	17	it	it	PRON
ajfa-11937	294	18	is	be	AUX
ajfa-11937	294	19	more	more	ADV
ajfa-11937	294	20	likely	likely	ADJ
ajfa-11937	294	21	to	to	PART
ajfa-11937	294	22	discover	discover	VERB
ajfa-11937	294	23	and	and	CCONJ
ajfa-11937	294	24	solve	solve	VERB
ajfa-11937	294	25	potential	potential	ADJ
ajfa-11937	294	26	risks	risk	NOUN
ajfa-11937	294	27	in	in	ADP
ajfa-11937	294	28	the	the	DET
ajfa-11937	294	29	financial	financial	ADJ
ajfa-11937	294	30	reporting	reporting	NOUN
ajfa-11937	294	31	process	process	NOUN
ajfa-11937	294	32	.	.	PUNCT
ajfa-11937	295	1	this	this	PRON
ajfa-11937	295	2	may	may	AUX
ajfa-11937	295	3	be	be	AUX
ajfa-11937	295	4	possible	possible	ADJ
ajfa-11937	295	5	if	if	SCONJ
ajfa-11937	295	6	the	the	DET
ajfa-11937	295	7	resources	resource	NOUN
ajfa-11937	295	8	available	available	ADJ
ajfa-11937	295	9	to	to	ADP
ajfa-11937	295	10	the	the	DET
ajfa-11937	295	11	ac	ac	PROPN
ajfa-11937	295	12	are	be	AUX
ajfa-11937	295	13	increased	increase	VERB
ajfa-11937	295	14	to	to	PART
ajfa-11937	295	15	improve	improve	VERB
ajfa-11937	295	16	the	the	DET
ajfa-11937	295	17	oversight	oversight	NOUN
ajfa-11937	295	18	of	of	ADP
ajfa-11937	295	19	financial	financial	ADJ
ajfa-11937	295	20	reporting	reporting	NOUN
ajfa-11937	295	21	.	.	PUNCT
ajfa-11937	296	1	the	the	DET
ajfa-11937	296	2	next	next	ADJ
ajfa-11937	296	3	main	main	ADJ
ajfa-11937	296	4	difference	difference	NOUN
ajfa-11937	296	5	reported	report	VERB
ajfa-11937	296	6	is	be	AUX
ajfa-11937	296	7	that	that	DET
ajfa-11937	296	8	company	company	NOUN
ajfa-11937	296	9	a	a	DET
ajfa-11937	296	10	’s	’s	X
ajfa-11937	296	11	internal	internal	ADJ
ajfa-11937	296	12	audit	audit	NOUN
ajfa-11937	296	13	employees	employee	NOUN
ajfa-11937	296	14	have	have	VERB
ajfa-11937	296	15	a	a	DET
ajfa-11937	296	16	longer	long	ADJ
ajfa-11937	296	17	length	length	NOUN
ajfa-11937	296	18	of	of	ADP
ajfa-11937	296	19	meetings	meeting	NOUN
ajfa-11937	296	20	with	with	ADP
ajfa-11937	296	21	their	their	PRON
ajfa-11937	296	22	ac	ac	PROPN
ajfa-11937	296	23	(	(	PUNCT
ajfa-11937	296	24	on	on	ADP
ajfa-11937	296	25	average	average	ADJ
ajfa-11937	296	26	150	150	NUM
ajfa-11937	296	27	minutes	minute	NOUN
ajfa-11937	296	28	per	per	ADP
ajfa-11937	296	29	meetings	meeting	NOUN
ajfa-11937	296	30	longer	long	ADV
ajfa-11937	296	31	)	)	PUNCT
ajfa-11937	296	32	compared	compare	VERB
ajfa-11937	296	33	to	to	ADP
ajfa-11937	296	34	company	company	PROPN
ajfa-11937	296	35	b.	b.	PROPN
ajfa-11937	296	36	to	to	PART
ajfa-11937	296	37	improve	improve	VERB
ajfa-11937	296	38	the	the	DET
ajfa-11937	296	39	effectiveness	effectiveness	NOUN
ajfa-11937	296	40	of	of	ADP
ajfa-11937	296	41	the	the	DET
ajfa-11937	296	42	iaf	iaf	NOUN
ajfa-11937	296	43	,	,	PUNCT
ajfa-11937	296	44	conducting	conduct	VERB
ajfa-11937	296	45	regular	regular	ADJ
ajfa-11937	296	46	meetings	meeting	NOUN
ajfa-11937	296	47	between	between	ADP
ajfa-11937	296	48	the	the	DET
ajfa-11937	296	49	ac	ac	PROPN
ajfa-11937	296	50	and	and	CCONJ
ajfa-11937	296	51	the	the	DET
ajfa-11937	296	52	iaf	iaf	NOUN
ajfa-11937	296	53	is	be	AUX
ajfa-11937	296	54	vital	vital	ADJ
ajfa-11937	296	55	(	(	PUNCT
ajfa-11937	296	56	scarbrough	scarbrough	PROPN
ajfa-11937	296	57	et	et	PROPN
ajfa-11937	296	58	al	al	PROPN
ajfa-11937	296	59	,	,	PUNCT
ajfa-11937	296	60	1998	1998	NUM
ajfa-11937	296	61	)	)	PUNCT
ajfa-11937	296	62	.	.	PUNCT
ajfa-11937	297	1	hence	hence	ADV
ajfa-11937	297	2	,	,	PUNCT
ajfa-11937	297	3	this	this	PRON
ajfa-11937	297	4	shows	show	VERB
ajfa-11937	297	5	that	that	SCONJ
ajfa-11937	297	6	company	company	NOUN
ajfa-11937	297	7	a	a	DET
ajfa-11937	297	8	’s	’s	ADV
ajfa-11937	297	9	larger	large	ADJ
ajfa-11937	297	10	ac	ac	PROPN
ajfa-11937	297	11	is	be	AUX
ajfa-11937	297	12	more	more	ADV
ajfa-11937	297	13	efficient	efficient	ADJ
ajfa-11937	297	14	in	in	ADP
ajfa-11937	297	15	organizing	organize	VERB
ajfa-11937	297	16	meetings	meeting	NOUN
ajfa-11937	297	17	with	with	ADP
ajfa-11937	297	18	its	its	PRON
ajfa-11937	297	19	internal	internal	ADJ
ajfa-11937	297	20	audit	audit	NOUN
ajfa-11937	297	21	employees	employee	NOUN
ajfa-11937	297	22	and	and	CCONJ
ajfa-11937	297	23	ensures	ensure	VERB
ajfa-11937	297	24	that	that	SCONJ
ajfa-11937	297	25	longer	long	ADJ
ajfa-11937	297	26	meetings	meeting	NOUN
ajfa-11937	297	27	are	be	AUX
ajfa-11937	297	28	conducted	conduct	VERB
ajfa-11937	297	29	.	.	PUNCT
ajfa-11937	298	1	more	more	ADJ
ajfa-11937	298	2	hours	hour	NOUN
ajfa-11937	298	3	spent	spend	VERB
ajfa-11937	298	4	on	on	ADP
ajfa-11937	298	5	conducting	conduct	VERB
ajfa-11937	298	6	a	a	DET
ajfa-11937	298	7	asian	asian	ADJ
ajfa-11937	298	8	journal	journal	NOUN
ajfa-11937	298	9	of	of	ADP
ajfa-11937	298	10	finance	finance	PROPN
ajfa-11937	298	11	&	&	CCONJ
ajfa-11937	298	12	accounting	accounting	PROPN
ajfa-11937	298	13	issn	issn	PROPN
ajfa-11937	298	14	1946	1946	NUM
ajfa-11937	298	15	-	-	PUNCT
ajfa-11937	298	16	052x	052x	PROPN
ajfa-11937	298	17	2017	2017	NUM
ajfa-11937	298	18	,	,	PUNCT
ajfa-11937	298	19	vol	vol	NOUN
ajfa-11937	298	20	.	.	NOUN
ajfa-11937	298	21	9	9	NUM
ajfa-11937	298	22	,	,	PUNCT
ajfa-11937	298	23	no	no	NOUN
ajfa-11937	298	24	.	.	NOUN
ajfa-11937	298	25	2	2	NUM
ajfa-11937	298	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	298	27	181	181	NUM
ajfa-11937	298	28	meeting	meeting	NOUN
ajfa-11937	298	29	will	will	AUX
ajfa-11937	298	30	better	well	ADV
ajfa-11937	298	31	enable	enable	VERB
ajfa-11937	298	32	the	the	DET
ajfa-11937	298	33	needs	need	NOUN
ajfa-11937	298	34	of	of	ADP
ajfa-11937	298	35	the	the	DET
ajfa-11937	298	36	organization	organization	NOUN
ajfa-11937	298	37	to	to	PART
ajfa-11937	298	38	be	be	AUX
ajfa-11937	298	39	met	meet	VERB
ajfa-11937	298	40	by	by	ADP
ajfa-11937	298	41	ensuring	ensure	VERB
ajfa-11937	298	42	the	the	DET
ajfa-11937	298	43	planned	plan	VERB
ajfa-11937	298	44	scope	scope	NOUN
ajfa-11937	298	45	of	of	ADP
ajfa-11937	298	46	internal	internal	ADJ
ajfa-11937	298	47	auditing	auditing	NOUN
ajfa-11937	298	48	issues	issue	NOUN
ajfa-11937	298	49	are	be	AUX
ajfa-11937	298	50	discussed	discuss	VERB
ajfa-11937	298	51	and	and	CCONJ
ajfa-11937	298	52	reviewed	review	VERB
ajfa-11937	298	53	during	during	ADP
ajfa-11937	298	54	the	the	DET
ajfa-11937	298	55	meeting	meeting	NOUN
ajfa-11937	298	56	.	.	PUNCT
ajfa-11937	299	1	for	for	ADP
ajfa-11937	299	2	iaf	iaf	PROPN
ajfa-11937	299	3	independence	independence	NOUN
ajfa-11937	299	4	,	,	PUNCT
ajfa-11937	299	5	it	it	PRON
ajfa-11937	299	6	is	be	AUX
ajfa-11937	299	7	found	find	VERB
ajfa-11937	299	8	that	that	SCONJ
ajfa-11937	299	9	company	company	NOUN
ajfa-11937	299	10	a	a	DET
ajfa-11937	299	11	’s	’s	ADJ
ajfa-11937	299	12	iaf	iaf	NOUN
ajfa-11937	299	13	has	have	VERB
ajfa-11937	299	14	a	a	DET
ajfa-11937	299	15	better	well	ADJ
ajfa-11937	299	16	existing	exist	VERB
ajfa-11937	299	17	relationship	relationship	NOUN
ajfa-11937	299	18	with	with	ADP
ajfa-11937	299	19	its	its	PRON
ajfa-11937	299	20	ac	ac	PROPN
ajfa-11937	299	21	.	.	PUNCT
ajfa-11937	300	1	also	also	ADV
ajfa-11937	300	2	company	company	VERB
ajfa-11937	300	3	a	a	DET
ajfa-11937	300	4	’s	’s	X
ajfa-11937	300	5	internal	internal	ADJ
ajfa-11937	300	6	auditors	auditor	NOUN
ajfa-11937	300	7	provide	provide	VERB
ajfa-11937	300	8	a	a	DET
ajfa-11937	300	9	strong	strong	ADJ
ajfa-11937	300	10	backing	backing	NOUN
ajfa-11937	300	11	for	for	ADP
ajfa-11937	300	12	the	the	DET
ajfa-11937	300	13	maintenance	maintenance	NOUN
ajfa-11937	300	14	of	of	ADP
ajfa-11937	300	15	their	their	PRON
ajfa-11937	300	16	iaf	iaf	NOUN
ajfa-11937	300	17	’s	’s	PART
ajfa-11937	300	18	independence	independence	NOUN
ajfa-11937	300	19	in	in	ADP
ajfa-11937	300	20	contrast	contrast	NOUN
ajfa-11937	300	21	to	to	ADP
ajfa-11937	300	22	company	company	PROPN
ajfa-11937	300	23	b.	b.	PROPN
ajfa-11937	301	1	it	it	PRON
ajfa-11937	301	2	is	be	AUX
ajfa-11937	301	3	likely	likely	ADJ
ajfa-11937	301	4	that	that	SCONJ
ajfa-11937	301	5	the	the	DET
ajfa-11937	301	6	strong	strong	ADJ
ajfa-11937	301	7	iaf	iaf	NOUN
ajfa-11937	301	8	of	of	ADP
ajfa-11937	301	9	company	company	NOUN
ajfa-11937	301	10	a	a	PRON
ajfa-11937	301	11	(	(	PUNCT
ajfa-11937	301	12	i.e.	i.e.	X
ajfa-11937	301	13	,	,	PUNCT
ajfa-11937	301	14	the	the	DET
ajfa-11937	301	15	internal	internal	ADJ
ajfa-11937	301	16	auditors	auditor	NOUN
ajfa-11937	301	17	provide	provide	VERB
ajfa-11937	301	18	a	a	DET
ajfa-11937	301	19	strong	strong	ADJ
ajfa-11937	301	20	backing	backing	NOUN
ajfa-11937	301	21	for	for	ADP
ajfa-11937	301	22	the	the	DET
ajfa-11937	301	23	maintenance	maintenance	NOUN
ajfa-11937	301	24	of	of	ADP
ajfa-11937	301	25	their	their	PRON
ajfa-11937	301	26	iaf	iaf	NOUN
ajfa-11937	301	27	’s	’s	PART
ajfa-11937	301	28	independence	independence	NOUN
ajfa-11937	301	29	)	)	PUNCT
ajfa-11937	301	30	can	can	AUX
ajfa-11937	301	31	enhance	enhance	VERB
ajfa-11937	301	32	the	the	DET
ajfa-11937	301	33	effectiveness	effectiveness	NOUN
ajfa-11937	301	34	of	of	ADP
ajfa-11937	301	35	the	the	DET
ajfa-11937	301	36	ac	ac	PROPN
ajfa-11937	301	37	;	;	PUNCT
ajfa-11937	301	38	an	an	DET
ajfa-11937	301	39	effective	effective	ADJ
ajfa-11937	301	40	ac	ac	NOUN
ajfa-11937	301	41	(	(	PUNCT
ajfa-11937	301	42	i.e.	i.e.	X
ajfa-11937	301	43	,	,	PUNCT
ajfa-11937	301	44	larger	large	ADJ
ajfa-11937	301	45	size	size	NOUN
ajfa-11937	301	46	)	)	PUNCT
ajfa-11937	301	47	in	in	ADP
ajfa-11937	301	48	turn	turn	NOUN
ajfa-11937	301	49	can	can	AUX
ajfa-11937	301	50	strengthen	strengthen	VERB
ajfa-11937	301	51	the	the	DET
ajfa-11937	301	52	position	position	NOUN
ajfa-11937	301	53	of	of	ADP
ajfa-11937	301	54	the	the	DET
ajfa-11937	301	55	iaf	iaf	PROPN
ajfa-11937	301	56	.	.	PUNCT
ajfa-11937	302	1	based	base	VERB
ajfa-11937	302	2	on	on	ADP
ajfa-11937	302	3	the	the	DET
ajfa-11937	302	4	assessment	assessment	NOUN
ajfa-11937	302	5	above	above	ADP
ajfa-11937	302	6	of	of	ADP
ajfa-11937	302	7	the	the	DET
ajfa-11937	302	8	main	main	ADJ
ajfa-11937	302	9	differences	difference	NOUN
ajfa-11937	302	10	found	find	VERB
ajfa-11937	302	11	in	in	ADP
ajfa-11937	302	12	the	the	DET
ajfa-11937	302	13	comparative	comparative	ADJ
ajfa-11937	302	14	case	case	NOUN
ajfa-11937	302	15	study	study	NOUN
ajfa-11937	302	16	analysis	analysis	NOUN
ajfa-11937	302	17	between	between	ADP
ajfa-11937	302	18	company	company	NOUN
ajfa-11937	302	19	a	a	PRON
ajfa-11937	302	20	(	(	PUNCT
ajfa-11937	302	21	largest	large	ADJ
ajfa-11937	302	22	ac	ac	ADJ
ajfa-11937	302	23	size	size	NOUN
ajfa-11937	302	24	)	)	PUNCT
ajfa-11937	302	25	and	and	CCONJ
ajfa-11937	302	26	company	company	NOUN
ajfa-11937	302	27	b	b	PROPN
ajfa-11937	302	28	(	(	PUNCT
ajfa-11937	302	29	smallest	small	ADJ
ajfa-11937	302	30	ac	ac	PROPN
ajfa-11937	302	31	size	size	NOUN
ajfa-11937	302	32	)	)	PUNCT
ajfa-11937	302	33	,	,	PUNCT
ajfa-11937	302	34	the	the	DET
ajfa-11937	302	35	findings	finding	NOUN
ajfa-11937	302	36	are	be	AUX
ajfa-11937	302	37	compatible	compatible	ADJ
ajfa-11937	302	38	with	with	ADP
ajfa-11937	302	39	the	the	DET
ajfa-11937	302	40	results	result	NOUN
ajfa-11937	302	41	from	from	ADP
ajfa-11937	302	42	the	the	DET
ajfa-11937	302	43	hypothesis	hypothesis	NOUN
ajfa-11937	302	44	testing	testing	NOUN
ajfa-11937	302	45	.	.	PUNCT
ajfa-11937	303	1	7	7	X
ajfa-11937	303	2	.	.	X
ajfa-11937	303	3	conclusions	conclusion	NOUN
ajfa-11937	303	4	the	the	DET
ajfa-11937	303	5	roles	role	NOUN
ajfa-11937	303	6	of	of	ADP
ajfa-11937	303	7	the	the	DET
ajfa-11937	303	8	ac	ac	PROPN
ajfa-11937	303	9	and	and	CCONJ
ajfa-11937	303	10	the	the	DET
ajfa-11937	303	11	iaf	iaf	NOUN
ajfa-11937	303	12	have	have	AUX
ajfa-11937	303	13	been	be	AUX
ajfa-11937	303	14	expanding	expand	VERB
ajfa-11937	303	15	in	in	ADP
ajfa-11937	303	16	the	the	DET
ajfa-11937	303	17	same	same	ADJ
ajfa-11937	303	18	direction	direction	NOUN
ajfa-11937	303	19	over	over	ADP
ajfa-11937	303	20	the	the	DET
ajfa-11937	303	21	past	past	ADJ
ajfa-11937	303	22	decade	decade	NOUN
ajfa-11937	303	23	.	.	PUNCT
ajfa-11937	304	1	the	the	DET
ajfa-11937	304	2	ac	ac	PROPN
ajfa-11937	304	3	is	be	AUX
ajfa-11937	304	4	increasingly	increasingly	ADV
ajfa-11937	304	5	expected	expect	VERB
ajfa-11937	304	6	to	to	PART
ajfa-11937	304	7	play	play	VERB
ajfa-11937	304	8	a	a	DET
ajfa-11937	304	9	key	key	ADJ
ajfa-11937	304	10	role	role	NOUN
ajfa-11937	304	11	in	in	ADP
ajfa-11937	304	12	assisting	assist	VERB
ajfa-11937	304	13	the	the	DET
ajfa-11937	304	14	board	board	NOUN
ajfa-11937	304	15	to	to	PART
ajfa-11937	304	16	fulfil	fulfil	VERB
ajfa-11937	304	17	its	its	PRON
ajfa-11937	304	18	oversight	oversight	NOUN
ajfa-11937	304	19	responsibilities	responsibility	NOUN
ajfa-11937	304	20	in	in	ADP
ajfa-11937	304	21	relation	relation	NOUN
ajfa-11937	304	22	to	to	PART
ajfa-11937	304	23	risk	risk	VERB
ajfa-11937	304	24	management	management	NOUN
ajfa-11937	304	25	,	,	PUNCT
ajfa-11937	304	26	control	control	NOUN
ajfa-11937	304	27	,	,	PUNCT
ajfa-11937	304	28	and	and	CCONJ
ajfa-11937	304	29	governance	governance	NOUN
ajfa-11937	304	30	processes	process	NOUN
ajfa-11937	304	31	,	,	PUNCT
ajfa-11937	304	32	while	while	SCONJ
ajfa-11937	304	33	the	the	DET
ajfa-11937	304	34	iaf	iaf	NOUN
ajfa-11937	304	35	’s	’s	PART
ajfa-11937	304	36	responsibilities	responsibility	NOUN
ajfa-11937	304	37	now	now	ADV
ajfa-11937	304	38	should	should	AUX
ajfa-11937	304	39	embrace	embrace	VERB
ajfa-11937	304	40	the	the	DET
ajfa-11937	304	41	evaluation	evaluation	NOUN
ajfa-11937	304	42	and	and	CCONJ
ajfa-11937	304	43	provision	provision	NOUN
ajfa-11937	304	44	of	of	ADP
ajfa-11937	304	45	assurance	assurance	NOUN
ajfa-11937	304	46	to	to	ADP
ajfa-11937	304	47	management	management	NOUN
ajfa-11937	304	48	and	and	CCONJ
ajfa-11937	304	49	the	the	DET
ajfa-11937	304	50	ac	ac	PROPN
ajfa-11937	304	51	on	on	ADP
ajfa-11937	304	52	the	the	DET
ajfa-11937	304	53	functioning	functioning	NOUN
ajfa-11937	304	54	of	of	ADP
ajfa-11937	304	55	these	these	DET
ajfa-11937	304	56	same	same	ADJ
ajfa-11937	304	57	areas	area	NOUN
ajfa-11937	304	58	.	.	PUNCT
ajfa-11937	305	1	strong	strong	ADJ
ajfa-11937	305	2	resourcing	resourcing	NOUN
ajfa-11937	305	3	of	of	ADP
ajfa-11937	305	4	iaf	iaf	PROPN
ajfa-11937	305	5	,	,	PUNCT
ajfa-11937	305	6	both	both	CCONJ
ajfa-11937	305	7	in	in	ADP
ajfa-11937	305	8	its	its	PRON
ajfa-11937	305	9	budget	budget	NOUN
ajfa-11937	305	10	allocation	allocation	NOUN
ajfa-11937	305	11	and	and	CCONJ
ajfa-11937	305	12	labour	labour	ADJ
ajfa-11937	305	13	hours	hour	NOUN
ajfa-11937	305	14	,	,	PUNCT
ajfa-11937	305	15	would	would	AUX
ajfa-11937	305	16	be	be	AUX
ajfa-11937	305	17	a	a	DET
ajfa-11937	305	18	prerequisite	prerequisite	NOUN
ajfa-11937	305	19	for	for	ADP
ajfa-11937	305	20	enhancing	enhance	VERB
ajfa-11937	305	21	the	the	DET
ajfa-11937	305	22	scope	scope	NOUN
ajfa-11937	305	23	and	and	CCONJ
ajfa-11937	305	24	quality	quality	NOUN
ajfa-11937	305	25	of	of	ADP
ajfa-11937	305	26	its	its	PRON
ajfa-11937	305	27	work	work	NOUN
ajfa-11937	305	28	.	.	PUNCT
ajfa-11937	306	1	the	the	DET
ajfa-11937	306	2	ac	ac	PROPN
ajfa-11937	306	3	’s	’s	PART
ajfa-11937	306	4	oversight	oversight	NOUN
ajfa-11937	306	5	role	role	NOUN
ajfa-11937	306	6	would	would	AUX
ajfa-11937	306	7	clearly	clearly	ADV
ajfa-11937	306	8	be	be	AUX
ajfa-11937	306	9	tied	tie	VERB
ajfa-11937	306	10	to	to	ADP
ajfa-11937	306	11	the	the	DET
ajfa-11937	306	12	maintenance	maintenance	NOUN
ajfa-11937	306	13	or	or	CCONJ
ajfa-11937	306	14	improvement	improvement	NOUN
ajfa-11937	306	15	of	of	ADP
ajfa-11937	306	16	the	the	DET
ajfa-11937	306	17	scope	scope	NOUN
ajfa-11937	306	18	and	and	CCONJ
ajfa-11937	306	19	quality	quality	NOUN
ajfa-11937	306	20	of	of	ADP
ajfa-11937	306	21	the	the	DET
ajfa-11937	306	22	iaf	iaf	PROPN
ajfa-11937	306	23	’s	’s	PART
ajfa-11937	306	24	work	work	NOUN
ajfa-11937	306	25	which	which	PRON
ajfa-11937	306	26	in	in	ADP
ajfa-11937	306	27	turn	turn	NOUN
ajfa-11937	306	28	depends	depend	VERB
ajfa-11937	306	29	on	on	ADP
ajfa-11937	306	30	the	the	DET
ajfa-11937	306	31	iaf	iaf	NOUN
ajfa-11937	306	32	achieving	achieve	VERB
ajfa-11937	306	33	adequate	adequate	ADJ
ajfa-11937	306	34	resourcing	resourcing	NOUN
ajfa-11937	306	35	.	.	PUNCT
ajfa-11937	307	1	this	this	DET
ajfa-11937	307	2	study	study	NOUN
ajfa-11937	307	3	uses	use	VERB
ajfa-11937	307	4	the	the	DET
ajfa-11937	307	5	ac	ac	PROPN
ajfa-11937	307	6	’s	’s	PART
ajfa-11937	307	7	governance	governance	NOUN
ajfa-11937	307	8	characteristics	characteristic	NOUN
ajfa-11937	307	9	to	to	AUX
ajfa-11937	307	10	benchmark	benchmark	VERB
ajfa-11937	307	11	its	its	PRON
ajfa-11937	307	12	effectiveness	effectiveness	NOUN
ajfa-11937	307	13	in	in	ADP
ajfa-11937	307	14	relation	relation	NOUN
ajfa-11937	307	15	to	to	ADP
ajfa-11937	307	16	the	the	DET
ajfa-11937	307	17	resourcing	resourcing	NOUN
ajfa-11937	307	18	of	of	ADP
ajfa-11937	307	19	the	the	DET
ajfa-11937	307	20	iaf	iaf	NOUN
ajfa-11937	307	21	and	and	CCONJ
ajfa-11937	307	22	by	by	ADP
ajfa-11937	307	23	extension	extension	NOUN
ajfa-11937	307	24	,	,	PUNCT
ajfa-11937	307	25	the	the	DET
ajfa-11937	307	26	scope	scope	NOUN
ajfa-11937	307	27	and	and	CCONJ
ajfa-11937	307	28	quality	quality	NOUN
ajfa-11937	307	29	of	of	ADP
ajfa-11937	307	30	the	the	DET
ajfa-11937	307	31	iaf	iaf	NOUN
ajfa-11937	307	32	’s	’s	PART
ajfa-11937	307	33	activities	activity	NOUN
ajfa-11937	307	34	.	.	PUNCT
ajfa-11937	308	1	based	base	VERB
ajfa-11937	308	2	on	on	ADP
ajfa-11937	308	3	the	the	DET
ajfa-11937	308	4	questionnaire	questionnaire	NOUN
ajfa-11937	308	5	sent	send	VERB
ajfa-11937	308	6	to	to	ADP
ajfa-11937	308	7	iaes	iae	NOUN
ajfa-11937	308	8	of	of	ADP
ajfa-11937	308	9	top	top	ADJ
ajfa-11937	308	10	300	300	NUM
ajfa-11937	308	11	listed	list	VERB
ajfa-11937	308	12	companies	company	NOUN
ajfa-11937	308	13	,	,	PUNCT
ajfa-11937	308	14	the	the	DET
ajfa-11937	308	15	results	result	NOUN
ajfa-11937	308	16	of	of	ADP
ajfa-11937	308	17	this	this	DET
ajfa-11937	308	18	study	study	NOUN
ajfa-11937	308	19	reveal	reveal	VERB
ajfa-11937	308	20	that	that	SCONJ
ajfa-11937	308	21	ac	ac	PROPN
ajfa-11937	308	22	size	size	NOUN
ajfa-11937	308	23	is	be	AUX
ajfa-11937	308	24	significantly	significantly	ADV
ajfa-11937	308	25	positively	positively	ADV
ajfa-11937	308	26	related	relate	VERB
ajfa-11937	308	27	to	to	ADP
ajfa-11937	308	28	the	the	DET
ajfa-11937	308	29	financial	financial	ADJ
ajfa-11937	308	30	resources	resource	NOUN
ajfa-11937	308	31	(	(	PUNCT
ajfa-11937	308	32	budget	budget	NOUN
ajfa-11937	308	33	)	)	PUNCT
ajfa-11937	308	34	allocated	allocate	VERB
ajfa-11937	308	35	to	to	ADP
ajfa-11937	308	36	the	the	DET
ajfa-11937	308	37	iaf	iaf	NOUN
ajfa-11937	308	38	,	,	PUNCT
ajfa-11937	308	39	while	while	SCONJ
ajfa-11937	308	40	both	both	PRON
ajfa-11937	308	41	ac	ac	ADJ
ajfa-11937	308	42	financial	financial	ADJ
ajfa-11937	308	43	expertise	expertise	NOUN
ajfa-11937	308	44	and	and	CCONJ
ajfa-11937	308	45	ac	ac	PROPN
ajfa-11937	308	46	size	size	NOUN
ajfa-11937	308	47	are	be	AUX
ajfa-11937	308	48	significantly	significantly	ADV
ajfa-11937	308	49	positively	positively	ADV
ajfa-11937	308	50	related	relate	VERB
ajfa-11937	308	51	to	to	ADP
ajfa-11937	308	52	iaf	iaf	PROPN
ajfa-11937	308	53	labour	labour	NOUN
ajfa-11937	308	54	hours	hour	NOUN
ajfa-11937	308	55	.	.	PUNCT
ajfa-11937	309	1	these	these	DET
ajfa-11937	309	2	results	result	NOUN
ajfa-11937	309	3	infer	infer	VERB
ajfa-11937	309	4	that	that	SCONJ
ajfa-11937	309	5	a	a	DET
ajfa-11937	309	6	larger	large	ADJ
ajfa-11937	309	7	size	size	NOUN
ajfa-11937	309	8	of	of	ADP
ajfa-11937	309	9	ac	ac	PROPN
ajfa-11937	309	10	membership	membership	PROPN
ajfa-11937	309	11	,	,	PUNCT
ajfa-11937	309	12	ac	ac	PROPN
ajfa-11937	309	13	would	would	AUX
ajfa-11937	309	14	wield	wield	VERB
ajfa-11937	309	15	more	more	ADJ
ajfa-11937	309	16	influence	influence	NOUN
ajfa-11937	309	17	over	over	ADP
ajfa-11937	309	18	the	the	DET
ajfa-11937	309	19	executive	executive	ADJ
ajfa-11937	309	20	management	management	NOUN
ajfa-11937	309	21	of	of	ADP
ajfa-11937	309	22	the	the	DET
ajfa-11937	309	23	company	company	NOUN
ajfa-11937	309	24	(	(	PUNCT
ajfa-11937	309	25	and	and	CCONJ
ajfa-11937	309	26	possibly	possibly	ADV
ajfa-11937	309	27	the	the	DET
ajfa-11937	309	28	board	board	NOUN
ajfa-11937	309	29	)	)	PUNCT
ajfa-11937	309	30	in	in	ADP
ajfa-11937	309	31	advocating	advocate	VERB
ajfa-11937	309	32	or	or	CCONJ
ajfa-11937	309	33	gaining	gain	VERB
ajfa-11937	309	34	authority	authority	NOUN
ajfa-11937	309	35	for	for	ADP
ajfa-11937	309	36	a	a	DET
ajfa-11937	309	37	strong	strong	ADJ
ajfa-11937	309	38	budget	budget	NOUN
ajfa-11937	309	39	allocation	allocation	NOUN
ajfa-11937	309	40	to	to	ADP
ajfa-11937	309	41	the	the	DET
ajfa-11937	309	42	iaf	iaf	NOUN
ajfa-11937	309	43	.	.	PUNCT
ajfa-11937	310	1	moreover	moreover	ADV
ajfa-11937	310	2	,	,	PUNCT
ajfa-11937	310	3	the	the	DET
ajfa-11937	310	4	results	result	NOUN
ajfa-11937	310	5	show	show	VERB
ajfa-11937	310	6	that	that	SCONJ
ajfa-11937	310	7	an	an	DET
ajfa-11937	310	8	ac	ac	NOUN
ajfa-11937	310	9	with	with	ADP
ajfa-11937	310	10	larger	large	ADJ
ajfa-11937	310	11	size	size	NOUN
ajfa-11937	310	12	and	and	CCONJ
ajfa-11937	310	13	comprising	comprising	NOUN
ajfa-11937	310	14	of	of	ADP
ajfa-11937	310	15	more	more	ADJ
ajfa-11937	310	16	members	member	NOUN
ajfa-11937	310	17	with	with	ADP
ajfa-11937	310	18	accounting	accounting	NOUN
ajfa-11937	310	19	or	or	CCONJ
ajfa-11937	310	20	financial	financial	ADJ
ajfa-11937	310	21	qualification	qualification	NOUN
ajfa-11937	310	22	will	will	AUX
ajfa-11937	310	23	bring	bring	VERB
ajfa-11937	310	24	more	more	ADJ
ajfa-11937	310	25	pressure	pressure	NOUN
ajfa-11937	310	26	on	on	ADP
ajfa-11937	310	27	the	the	DET
ajfa-11937	310	28	company	company	NOUN
ajfa-11937	310	29	’s	’s	PART
ajfa-11937	310	30	executive	executive	ADJ
ajfa-11937	310	31	management	management	NOUN
ajfa-11937	310	32	and	and	CCONJ
ajfa-11937	310	33	board	board	NOUN
ajfa-11937	310	34	to	to	PART
ajfa-11937	310	35	obtain	obtain	VERB
ajfa-11937	310	36	greater	great	ADJ
ajfa-11937	310	37	labour	labour	NOUN
ajfa-11937	310	38	hours	hour	NOUN
ajfa-11937	310	39	allocated	allocate	VERB
ajfa-11937	310	40	for	for	ADP
ajfa-11937	310	41	the	the	DET
ajfa-11937	310	42	iaf	iaf	PROPN
ajfa-11937	310	43	.	.	PUNCT
ajfa-11937	311	1	results	result	NOUN
ajfa-11937	311	2	also	also	ADV
ajfa-11937	311	3	confirm	confirm	VERB
ajfa-11937	311	4	that	that	SCONJ
ajfa-11937	311	5	iaf	iaf	PROPN
ajfa-11937	311	6	’s	’	VERB
ajfa-11937	311	7	with	with	ADP
ajfa-11937	311	8	higher	high	ADJ
ajfa-11937	311	9	resourcing	resourcing	NOUN
ajfa-11937	311	10	are	be	AUX
ajfa-11937	311	11	able	able	ADJ
ajfa-11937	311	12	to	to	PART
ajfa-11937	311	13	concentrate	concentrate	VERB
ajfa-11937	311	14	those	those	DET
ajfa-11937	311	15	resources	resource	NOUN
ajfa-11937	311	16	in	in	ADP
ajfa-11937	311	17	mainstream	mainstream	NOUN
ajfa-11937	311	18	areas	area	NOUN
ajfa-11937	311	19	of	of	ADP
ajfa-11937	311	20	control	control	NOUN
ajfa-11937	311	21	systems	system	NOUN
ajfa-11937	311	22	,	,	PUNCT
ajfa-11937	311	23	risk	risk	NOUN
ajfa-11937	311	24	management	management	NOUN
ajfa-11937	311	25	and	and	CCONJ
ajfa-11937	311	26	financial	financial	ADJ
ajfa-11937	311	27	statement	statement	NOUN
ajfa-11937	311	28	integrity	integrity	NOUN
ajfa-11937	311	29	while	while	SCONJ
ajfa-11937	311	30	also	also	ADV
ajfa-11937	311	31	covering	cover	VERB
ajfa-11937	311	32	the	the	DET
ajfa-11937	311	33	full	full	ADJ
ajfa-11937	311	34	diversity	diversity	NOUN
ajfa-11937	311	35	of	of	ADP
ajfa-11937	311	36	activities	activity	NOUN
ajfa-11937	311	37	expected	expect	VERB
ajfa-11937	311	38	of	of	ADP
ajfa-11937	311	39	a	a	DET
ajfa-11937	311	40	high	high	ADJ
ajfa-11937	311	41	quality	quality	NOUN
ajfa-11937	311	42	iaf	iaf	PROPN
ajfa-11937	311	43	.	.	PUNCT
ajfa-11937	312	1	further	far	ADV
ajfa-11937	312	2	,	,	PUNCT
ajfa-11937	312	3	to	to	PART
ajfa-11937	312	4	provide	provide	VERB
ajfa-11937	312	5	a	a	DET
ajfa-11937	312	6	more	more	ADJ
ajfa-11937	312	7	in	in	ADP
ajfa-11937	312	8	-	-	PUNCT
ajfa-11937	312	9	depth	depth	NOUN
ajfa-11937	312	10	understanding	understanding	NOUN
ajfa-11937	312	11	of	of	ADP
ajfa-11937	312	12	the	the	DET
ajfa-11937	312	13	ac	ac	PROPN
ajfa-11937	312	14	governance	governance	PROPN
ajfa-11937	312	15	characteristics	characteristic	NOUN
ajfa-11937	312	16	that	that	PRON
ajfa-11937	312	17	are	be	AUX
ajfa-11937	312	18	significant	significant	ADJ
ajfa-11937	312	19	in	in	ADP
ajfa-11937	312	20	the	the	DET
ajfa-11937	312	21	regression	regression	NOUN
ajfa-11937	312	22	analysis	analysis	NOUN
ajfa-11937	312	23	,	,	PUNCT
ajfa-11937	312	24	a	a	DET
ajfa-11937	312	25	comparative	comparative	ADJ
ajfa-11937	312	26	case	case	NOUN
ajfa-11937	312	27	study	study	NOUN
ajfa-11937	312	28	between	between	ADP
ajfa-11937	312	29	two	two	NUM
ajfa-11937	312	30	companies	company	NOUN
ajfa-11937	312	31	is	be	AUX
ajfa-11937	312	32	undertaken	undertake	VERB
ajfa-11937	312	33	.	.	PUNCT
ajfa-11937	313	1	the	the	DET
ajfa-11937	313	2	practices	practice	NOUN
ajfa-11937	313	3	identified	identify	VERB
ajfa-11937	313	4	in	in	ADP
ajfa-11937	313	5	this	this	DET
ajfa-11937	313	6	case	case	NOUN
ajfa-11937	313	7	study	study	NOUN
ajfa-11937	313	8	give	give	VERB
ajfa-11937	313	9	insights	insight	NOUN
ajfa-11937	313	10	to	to	ADP
ajfa-11937	313	11	the	the	DET
ajfa-11937	313	12	superior	superior	ADJ
ajfa-11937	313	13	ways	way	NOUN
ajfa-11937	313	14	a	a	DET
ajfa-11937	313	15	larger	large	ADJ
ajfa-11937	313	16	size	size	NOUN
ajfa-11937	313	17	ac	ac	PROPN
ajfa-11937	313	18	can	can	AUX
ajfa-11937	313	19	be	be	AUX
ajfa-11937	313	20	effective	effective	ADJ
ajfa-11937	313	21	in	in	ADP
ajfa-11937	313	22	fulfilling	fulfil	VERB
ajfa-11937	313	23	its	its	PRON
ajfa-11937	313	24	oversight	oversight	NOUN
ajfa-11937	313	25	role	role	NOUN
ajfa-11937	313	26	,	,	PUNCT
ajfa-11937	313	27	building	build	VERB
ajfa-11937	313	28	its	its	PRON
ajfa-11937	313	29	working	work	VERB
ajfa-11937	313	30	relationships	relationship	NOUN
ajfa-11937	313	31	and	and	CCONJ
ajfa-11937	313	32	obtaining	obtain	VERB
ajfa-11937	313	33	resources	resource	NOUN
ajfa-11937	313	34	for	for	ADP
ajfa-11937	313	35	the	the	DET
ajfa-11937	313	36	iaf	iaf	PROPN
ajfa-11937	313	37	.	.	PUNCT
ajfa-11937	314	1	this	this	DET
ajfa-11937	314	2	study	study	NOUN
ajfa-11937	314	3	has	have	VERB
ajfa-11937	314	4	several	several	ADJ
ajfa-11937	314	5	limitations	limitation	NOUN
ajfa-11937	314	6	.	.	PUNCT
ajfa-11937	315	1	first	first	ADV
ajfa-11937	315	2	,	,	PUNCT
ajfa-11937	315	3	the	the	DET
ajfa-11937	315	4	data	datum	NOUN
ajfa-11937	315	5	are	be	AUX
ajfa-11937	315	6	collected	collect	VERB
ajfa-11937	315	7	from	from	ADP
ajfa-11937	315	8	the	the	DET
ajfa-11937	315	9	use	use	NOUN
ajfa-11937	315	10	of	of	ADP
ajfa-11937	315	11	a	a	DET
ajfa-11937	315	12	questionnaire	questionnaire	NOUN
ajfa-11937	315	13	asian	asian	ADJ
ajfa-11937	315	14	journal	journal	NOUN
ajfa-11937	315	15	of	of	ADP
ajfa-11937	315	16	finance	finance	PROPN
ajfa-11937	315	17	&	&	CCONJ
ajfa-11937	315	18	accounting	accounting	PROPN
ajfa-11937	315	19	issn	issn	PROPN
ajfa-11937	315	20	1946	1946	NUM
ajfa-11937	315	21	-	-	PUNCT
ajfa-11937	315	22	052x	052x	PROPN
ajfa-11937	315	23	2017	2017	NUM
ajfa-11937	315	24	,	,	PUNCT
ajfa-11937	315	25	vol	vol	NOUN
ajfa-11937	315	26	.	.	NOUN
ajfa-11937	316	1	9	9	NUM
ajfa-11937	316	2	,	,	PUNCT
ajfa-11937	316	3	no	no	NOUN
ajfa-11937	316	4	.	.	NOUN
ajfa-11937	316	5	2	2	NUM
ajfa-11937	316	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	316	7	182	182	NUM
ajfa-11937	316	8	instrument	instrument	NOUN
ajfa-11937	316	9	and	and	CCONJ
ajfa-11937	316	10	from	from	ADP
ajfa-11937	316	11	hand	hand	NOUN
ajfa-11937	316	12	-	-	PUNCT
ajfa-11937	316	13	extracted	extract	VERB
ajfa-11937	316	14	secondary	secondary	ADJ
ajfa-11937	316	15	data	datum	NOUN
ajfa-11937	316	16	in	in	ADP
ajfa-11937	316	17	the	the	DET
ajfa-11937	316	18	annual	annual	ADJ
ajfa-11937	316	19	reports	report	NOUN
ajfa-11937	316	20	.	.	PUNCT
ajfa-11937	317	1	this	this	DET
ajfa-11937	317	2	data	datum	NOUN
ajfa-11937	317	3	could	could	AUX
ajfa-11937	317	4	be	be	AUX
ajfa-11937	317	5	subjected	subject	VERB
ajfa-11937	317	6	to	to	ADP
ajfa-11937	317	7	error	error	NOUN
ajfa-11937	317	8	and	and	CCONJ
ajfa-11937	317	9	bias	bias	NOUN
ajfa-11937	317	10	.	.	PUNCT
ajfa-11937	318	1	in	in	ADP
ajfa-11937	318	2	terms	term	NOUN
ajfa-11937	318	3	of	of	ADP
ajfa-11937	318	4	the	the	DET
ajfa-11937	318	5	primary	primary	ADJ
ajfa-11937	318	6	data	datum	NOUN
ajfa-11937	318	7	obtained	obtain	VERB
ajfa-11937	318	8	using	use	VERB
ajfa-11937	318	9	the	the	DET
ajfa-11937	318	10	questionnaire	questionnaire	NOUN
ajfa-11937	318	11	,	,	PUNCT
ajfa-11937	318	12	limitations	limitation	NOUN
ajfa-11937	318	13	are	be	AUX
ajfa-11937	318	14	embodied	embody	VERB
ajfa-11937	318	15	in	in	ADP
ajfa-11937	318	16	the	the	DET
ajfa-11937	318	17	design	design	NOUN
ajfa-11937	318	18	and	and	CCONJ
ajfa-11937	318	19	administration	administration	NOUN
ajfa-11937	318	20	of	of	ADP
ajfa-11937	318	21	any	any	DET
ajfa-11937	318	22	field	field	NOUN
ajfa-11937	318	23	surveys	survey	NOUN
ajfa-11937	318	24	.	.	PUNCT
ajfa-11937	319	1	second	second	ADJ
ajfa-11937	319	2	,	,	PUNCT
ajfa-11937	319	3	the	the	DET
ajfa-11937	319	4	model	model	NOUN
ajfa-11937	319	5	specification	specification	NOUN
ajfa-11937	319	6	uses	use	VERB
ajfa-11937	319	7	variables	variable	NOUN
ajfa-11937	319	8	that	that	PRON
ajfa-11937	319	9	do	do	AUX
ajfa-11937	319	10	not	not	PART
ajfa-11937	319	11	directly	directly	ADV
ajfa-11937	319	12	measure	measure	VERB
ajfa-11937	319	13	the	the	DET
ajfa-11937	319	14	concept	concept	NOUN
ajfa-11937	319	15	of	of	ADP
ajfa-11937	319	16	‘	'	PUNCT
ajfa-11937	319	17	role	role	NOUN
ajfa-11937	319	18	effectiveness	effectiveness	NOUN
ajfa-11937	319	19	’	'	PUNCT
ajfa-11937	319	20	of	of	ADP
ajfa-11937	319	21	acs	acs	PROPN
ajfa-11937	319	22	.	.	PUNCT
ajfa-11937	320	1	instead	instead	ADV
ajfa-11937	320	2	various	various	ADJ
ajfa-11937	320	3	governance	governance	NOUN
ajfa-11937	320	4	characteristics	characteristic	NOUN
ajfa-11937	320	5	of	of	ADP
ajfa-11937	320	6	the	the	DET
ajfa-11937	320	7	ac	ac	PROPN
ajfa-11937	320	8	are	be	AUX
ajfa-11937	320	9	measured	measure	VERB
ajfa-11937	320	10	.	.	PUNCT
ajfa-11937	321	1	the	the	DET
ajfa-11937	321	2	six	six	NUM
ajfa-11937	321	3	ac	ac	PROPN
ajfa-11937	321	4	governance	governance	NOUN
ajfa-11937	321	5	characteristics	characteristic	NOUN
ajfa-11937	321	6	used	use	VERB
ajfa-11937	321	7	to	to	PART
ajfa-11937	321	8	measure	measure	VERB
ajfa-11937	321	9	ac	ac	PROPN
ajfa-11937	321	10	effectiveness	effectiveness	NOUN
ajfa-11937	321	11	(	(	PUNCT
ajfa-11937	321	12	chair	chair	NOUN
ajfa-11937	321	13	independence	independence	NOUN
ajfa-11937	321	14	,	,	PUNCT
ajfa-11937	321	15	financial	financial	ADJ
ajfa-11937	321	16	and	and	CCONJ
ajfa-11937	321	17	industry	industry	NOUN
ajfa-11937	321	18	expertise	expertise	NOUN
ajfa-11937	321	19	,	,	PUNCT
ajfa-11937	321	20	size	size	NOUN
ajfa-11937	321	21	,	,	PUNCT
ajfa-11937	321	22	frequency	frequency	NOUN
ajfa-11937	321	23	of	of	ADP
ajfa-11937	321	24	meetings	meeting	NOUN
ajfa-11937	321	25	and	and	CCONJ
ajfa-11937	321	26	charter	charter	NOUN
ajfa-11937	321	27	)	)	PUNCT
ajfa-11937	321	28	are	be	AUX
ajfa-11937	321	29	likely	likely	ADJ
ajfa-11937	321	30	to	to	PART
ajfa-11937	321	31	be	be	AUX
ajfa-11937	321	32	built	build	VERB
ajfa-11937	321	33	from	from	ADP
ajfa-11937	321	34	behavioral	behavioral	ADJ
ajfa-11937	321	35	and	and	CCONJ
ajfa-11937	321	36	organizational	organizational	ADJ
ajfa-11937	321	37	aspects	aspect	NOUN
ajfa-11937	321	38	that	that	PRON
ajfa-11937	321	39	are	be	AUX
ajfa-11937	321	40	not	not	PART
ajfa-11937	321	41	reflected	reflect	VERB
ajfa-11937	321	42	in	in	ADP
ajfa-11937	321	43	the	the	DET
ajfa-11937	321	44	proxy	proxy	ADJ
ajfa-11937	321	45	measures	measure	NOUN
ajfa-11937	321	46	.	.	PUNCT
ajfa-11937	322	1	third	third	ADJ
ajfa-11937	322	2	,	,	PUNCT
ajfa-11937	322	3	the	the	DET
ajfa-11937	322	4	scope	scope	NOUN
ajfa-11937	322	5	of	of	ADP
ajfa-11937	322	6	generalization	generalization	NOUN
ajfa-11937	322	7	for	for	ADP
ajfa-11937	322	8	the	the	DET
ajfa-11937	322	9	results	result	NOUN
ajfa-11937	322	10	of	of	ADP
ajfa-11937	322	11	this	this	DET
ajfa-11937	322	12	study	study	NOUN
ajfa-11937	322	13	is	be	AUX
ajfa-11937	322	14	limited	limit	VERB
ajfa-11937	322	15	as	as	SCONJ
ajfa-11937	322	16	the	the	DET
ajfa-11937	322	17	sample	sample	NOUN
ajfa-11937	322	18	is	be	AUX
ajfa-11937	322	19	confined	confine	VERB
ajfa-11937	322	20	to	to	ADP
ajfa-11937	322	21	the	the	DET
ajfa-11937	322	22	top	top	ADJ
ajfa-11937	322	23	300	300	NUM
ajfa-11937	322	24	asx	asx	NOUN
ajfa-11937	322	25	listed	list	VERB
ajfa-11937	322	26	companies	company	NOUN
ajfa-11937	322	27	and	and	CCONJ
ajfa-11937	322	28	to	to	ADP
ajfa-11937	322	29	the	the	DET
ajfa-11937	322	30	20092010	20092010	NUM
ajfa-11937	322	31	financial	financial	ADJ
ajfa-11937	322	32	year	year	NOUN
ajfa-11937	322	33	.	.	PUNCT
ajfa-11937	323	1	also	also	ADV
ajfa-11937	323	2	,	,	PUNCT
ajfa-11937	323	3	the	the	DET
ajfa-11937	323	4	low	low	ADJ
ajfa-11937	323	5	response	response	NOUN
ajfa-11937	323	6	rate	rate	NOUN
ajfa-11937	323	7	to	to	ADP
ajfa-11937	323	8	the	the	DET
ajfa-11937	323	9	questionnaire	questionnaire	NOUN
ajfa-11937	323	10	means	mean	VERB
ajfa-11937	323	11	that	that	SCONJ
ajfa-11937	323	12	sample	sample	NOUN
ajfa-11937	323	13	used	use	VERB
ajfa-11937	323	14	in	in	ADP
ajfa-11937	323	15	this	this	DET
ajfa-11937	323	16	study	study	NOUN
ajfa-11937	323	17	may	may	AUX
ajfa-11937	323	18	not	not	PART
ajfa-11937	323	19	be	be	AUX
ajfa-11937	323	20	representative	representative	ADJ
ajfa-11937	323	21	of	of	ADP
ajfa-11937	323	22	the	the	DET
ajfa-11937	323	23	population	population	NOUN
ajfa-11937	323	24	of	of	ADP
ajfa-11937	323	25	iaes	iae	NOUN
ajfa-11937	323	26	.	.	PUNCT
ajfa-11937	324	1	nevertheless	nevertheless	ADV
ajfa-11937	324	2	,	,	PUNCT
ajfa-11937	324	3	the	the	DET
ajfa-11937	324	4	findings	finding	NOUN
ajfa-11937	324	5	of	of	ADP
ajfa-11937	324	6	the	the	DET
ajfa-11937	324	7	study	study	NOUN
ajfa-11937	324	8	have	have	VERB
ajfa-11937	324	9	important	important	ADJ
ajfa-11937	324	10	implications	implication	NOUN
ajfa-11937	324	11	for	for	ADP
ajfa-11937	324	12	regulators	regulator	NOUN
ajfa-11937	324	13	of	of	ADP
ajfa-11937	324	14	corporate	corporate	ADJ
ajfa-11937	324	15	governance	governance	NOUN
ajfa-11937	324	16	practices	practice	NOUN
ajfa-11937	324	17	in	in	ADP
ajfa-11937	324	18	terms	term	NOUN
ajfa-11937	324	19	of	of	ADP
ajfa-11937	324	20	the	the	DET
ajfa-11937	324	21	composition	composition	NOUN
ajfa-11937	324	22	and	and	CCONJ
ajfa-11937	324	23	functioning	functioning	NOUN
ajfa-11937	324	24	of	of	ADP
ajfa-11937	324	25	acs	acs	PROPN
ajfa-11937	324	26	in	in	ADP
ajfa-11937	324	27	australia	australia	PROPN
ajfa-11937	324	28	.	.	PUNCT
ajfa-11937	325	1	more	more	ADV
ajfa-11937	325	2	generally	generally	ADV
ajfa-11937	325	3	,	,	PUNCT
ajfa-11937	325	4	the	the	DET
ajfa-11937	325	5	results	result	NOUN
ajfa-11937	325	6	of	of	ADP
ajfa-11937	325	7	this	this	DET
ajfa-11937	325	8	study	study	NOUN
ajfa-11937	325	9	should	should	AUX
ajfa-11937	325	10	provide	provide	VERB
ajfa-11937	325	11	iia	iia	PROPN
ajfa-11937	325	12	australia	australia	PROPN
ajfa-11937	325	13	or	or	CCONJ
ajfa-11937	325	14	accounting	account	VERB
ajfa-11937	325	15	professional	professional	ADJ
ajfa-11937	325	16	bodies	body	NOUN
ajfa-11937	325	17	with	with	ADP
ajfa-11937	325	18	better	well	ADJ
ajfa-11937	325	19	understanding	understanding	NOUN
ajfa-11937	325	20	regarding	regard	VERB
ajfa-11937	325	21	the	the	DET
ajfa-11937	325	22	effective	effective	ADJ
ajfa-11937	325	23	practice	practice	NOUN
ajfa-11937	325	24	of	of	ADP
ajfa-11937	325	25	acs	ac	NOUN
ajfa-11937	325	26	in	in	ADP
ajfa-11937	325	27	overseeing	oversee	VERB
ajfa-11937	325	28	the	the	DET
ajfa-11937	325	29	resourcing	resourcing	NOUN
ajfa-11937	325	30	needs	need	NOUN
ajfa-11937	325	31	of	of	ADP
ajfa-11937	325	32	the	the	DET
ajfa-11937	325	33	iaf	iaf	NOUN
ajfa-11937	325	34	.	.	PUNCT
ajfa-11937	326	1	furthermore	furthermore	ADV
ajfa-11937	326	2	,	,	PUNCT
ajfa-11937	326	3	the	the	DET
ajfa-11937	326	4	results	result	NOUN
ajfa-11937	326	5	have	have	VERB
ajfa-11937	326	6	implications	implication	NOUN
ajfa-11937	326	7	to	to	ADP
ajfa-11937	326	8	the	the	DET
ajfa-11937	326	9	users	user	NOUN
ajfa-11937	326	10	of	of	ADP
ajfa-11937	326	11	the	the	DET
ajfa-11937	326	12	annual	annual	ADJ
ajfa-11937	326	13	reports	report	NOUN
ajfa-11937	326	14	especially	especially	ADV
ajfa-11937	326	15	the	the	DET
ajfa-11937	326	16	shareholders	shareholder	NOUN
ajfa-11937	326	17	.	.	PUNCT
ajfa-11937	327	1	lastly	lastly	ADV
ajfa-11937	327	2	,	,	PUNCT
ajfa-11937	327	3	the	the	DET
ajfa-11937	327	4	findings	finding	NOUN
ajfa-11937	327	5	of	of	ADP
ajfa-11937	327	6	this	this	DET
ajfa-11937	327	7	study	study	NOUN
ajfa-11937	327	8	can	can	AUX
ajfa-11937	327	9	help	help	VERB
ajfa-11937	327	10	the	the	DET
ajfa-11937	327	11	board	board	NOUN
ajfa-11937	327	12	of	of	ADP
ajfa-11937	327	13	directors	director	NOUN
ajfa-11937	327	14	to	to	PART
ajfa-11937	327	15	choose	choose	VERB
ajfa-11937	327	16	ideal	ideal	ADJ
ajfa-11937	327	17	ac	ac	PROPN
ajfa-11937	327	18	members	member	NOUN
ajfa-11937	327	19	to	to	PART
ajfa-11937	327	20	ensure	ensure	VERB
ajfa-11937	327	21	that	that	SCONJ
ajfa-11937	327	22	ac	ac	PROPN
ajfa-11937	327	23	is	be	AUX
ajfa-11937	327	24	at	at	ADP
ajfa-11937	327	25	its	its	PRON
ajfa-11937	327	26	best	good	ADJ
ajfa-11937	327	27	in	in	ADP
ajfa-11937	327	28	performing	perform	VERB
ajfa-11937	327	29	its	its	PRON
ajfa-11937	327	30	roles	role	NOUN
ajfa-11937	327	31	as	as	ADP
ajfa-11937	327	32	a	a	DET
ajfa-11937	327	33	key	key	ADJ
ajfa-11937	327	34	corporate	corporate	ADJ
ajfa-11937	327	35	governance	governance	NOUN
ajfa-11937	327	36	mechanism	mechanism	NOUN
ajfa-11937	327	37	in	in	ADP
ajfa-11937	327	38	the	the	DET
ajfa-11937	327	39	company	company	NOUN
ajfa-11937	327	40	.	.	PUNCT
ajfa-11937	328	1	this	this	DET
ajfa-11937	328	2	study	study	NOUN
ajfa-11937	328	3	leaves	leave	VERB
ajfa-11937	328	4	open	open	VERB
ajfa-11937	328	5	a	a	DET
ajfa-11937	328	6	number	number	NOUN
ajfa-11937	328	7	of	of	ADP
ajfa-11937	328	8	opportunities	opportunity	NOUN
ajfa-11937	328	9	for	for	ADP
ajfa-11937	328	10	future	future	ADJ
ajfa-11937	328	11	research	research	NOUN
ajfa-11937	328	12	.	.	PUNCT
ajfa-11937	329	1	first	first	ADV
ajfa-11937	329	2	,	,	PUNCT
ajfa-11937	329	3	future	future	ADJ
ajfa-11937	329	4	quantitative	quantitative	ADJ
ajfa-11937	329	5	studies	study	NOUN
ajfa-11937	329	6	may	may	AUX
ajfa-11937	329	7	consider	consider	VERB
ajfa-11937	329	8	using	use	VERB
ajfa-11937	329	9	a	a	DET
ajfa-11937	329	10	more	more	ADV
ajfa-11937	329	11	refined	refined	ADJ
ajfa-11937	329	12	measure	measure	NOUN
ajfa-11937	329	13	of	of	ADP
ajfa-11937	329	14	independence	independence	NOUN
ajfa-11937	329	15	,	,	PUNCT
ajfa-11937	329	16	expertise	expertise	NOUN
ajfa-11937	329	17	,	,	PUNCT
ajfa-11937	329	18	diligence	diligence	NOUN
ajfa-11937	329	19	and	and	CCONJ
ajfa-11937	329	20	authority	authority	NOUN
ajfa-11937	329	21	of	of	ADP
ajfa-11937	329	22	acs	acs	PROPN
ajfa-11937	329	23	.	.	PUNCT
ajfa-11937	330	1	moreover	moreover	ADV
ajfa-11937	330	2	,	,	PUNCT
ajfa-11937	330	3	this	this	DET
ajfa-11937	330	4	study	study	NOUN
ajfa-11937	330	5	could	could	AUX
ajfa-11937	330	6	extend	extend	VERB
ajfa-11937	330	7	its	its	PRON
ajfa-11937	330	8	database	database	NOUN
ajfa-11937	330	9	to	to	PART
ajfa-11937	330	10	include	include	VERB
ajfa-11937	330	11	an	an	DET
ajfa-11937	330	12	investigation	investigation	NOUN
ajfa-11937	330	13	of	of	ADP
ajfa-11937	330	14	smaller	small	ADJ
ajfa-11937	330	15	companies	company	NOUN
ajfa-11937	330	16	listed	list	VERB
ajfa-11937	330	17	on	on	ADP
ajfa-11937	330	18	the	the	DET
ajfa-11937	330	19	asx	asx	NOUN
ajfa-11937	330	20	or	or	CCONJ
ajfa-11937	330	21	for	for	ADP
ajfa-11937	330	22	privately	privately	ADV
ajfa-11937	330	23	owned	own	VERB
ajfa-11937	330	24	companies	company	NOUN
ajfa-11937	330	25	,	,	PUNCT
ajfa-11937	330	26	or	or	CCONJ
ajfa-11937	330	27	companies	company	NOUN
ajfa-11937	330	28	operating	operate	VERB
ajfa-11937	330	29	in	in	ADP
ajfa-11937	330	30	countries	country	NOUN
ajfa-11937	330	31	with	with	ADP
ajfa-11937	330	32	differing	differ	VERB
ajfa-11937	330	33	regulatory	regulatory	ADJ
ajfa-11937	330	34	requirements	requirement	NOUN
ajfa-11937	330	35	.	.	PUNCT
ajfa-11937	331	1	second	second	ADJ
ajfa-11937	331	2	,	,	PUNCT
ajfa-11937	331	3	this	this	DET
ajfa-11937	331	4	study	study	NOUN
ajfa-11937	331	5	uses	use	VERB
ajfa-11937	331	6	quantitative	quantitative	ADJ
ajfa-11937	331	7	data	datum	NOUN
ajfa-11937	331	8	that	that	PRON
ajfa-11937	331	9	serves	serve	VERB
ajfa-11937	331	10	to	to	PART
ajfa-11937	331	11	highlight	highlight	VERB
ajfa-11937	331	12	statistical	statistical	ADJ
ajfa-11937	331	13	average	average	ADJ
ajfa-11937	331	14	relationships	relationship	NOUN
ajfa-11937	331	15	between	between	ADP
ajfa-11937	331	16	formally	formally	ADV
ajfa-11937	331	17	measured	measure	VERB
ajfa-11937	331	18	variables	variable	NOUN
ajfa-11937	331	19	.	.	PUNCT
ajfa-11937	332	1	a	a	DET
ajfa-11937	332	2	complementary	complementary	ADJ
ajfa-11937	332	3	research	research	NOUN
ajfa-11937	332	4	approach	approach	NOUN
ajfa-11937	332	5	would	would	AUX
ajfa-11937	332	6	be	be	AUX
ajfa-11937	332	7	to	to	PART
ajfa-11937	332	8	undertake	undertake	VERB
ajfa-11937	332	9	interpretative	interpretative	ADJ
ajfa-11937	332	10	qualitative	qualitative	ADJ
ajfa-11937	332	11	methods	method	NOUN
ajfa-11937	332	12	,	,	PUNCT
ajfa-11937	332	13	particularly	particularly	ADV
ajfa-11937	332	14	case	case	NOUN
ajfa-11937	332	15	-	-	PUNCT
ajfa-11937	332	16	based	base	VERB
ajfa-11937	332	17	interviews	interview	NOUN
ajfa-11937	332	18	and	and	CCONJ
ajfa-11937	332	19	observations	observation	NOUN
ajfa-11937	332	20	that	that	PRON
ajfa-11937	332	21	could	could	AUX
ajfa-11937	332	22	give	give	VERB
ajfa-11937	332	23	deeper	deep	ADJ
ajfa-11937	332	24	understanding	understanding	NOUN
ajfa-11937	332	25	of	of	ADP
ajfa-11937	332	26	behaviors	behavior	NOUN
ajfa-11937	332	27	amongst	amongst	ADP
ajfa-11937	332	28	key	key	ADJ
ajfa-11937	332	29	organizational	organizational	ADJ
ajfa-11937	332	30	players	player	NOUN
ajfa-11937	332	31	.	.	PUNCT
ajfa-11937	333	1	future	future	ADJ
ajfa-11937	333	2	research	research	NOUN
ajfa-11937	333	3	could	could	AUX
ajfa-11937	333	4	consider	consider	VERB
ajfa-11937	333	5	whether	whether	SCONJ
ajfa-11937	333	6	the	the	DET
ajfa-11937	333	7	impacts	impact	NOUN
ajfa-11937	333	8	of	of	ADP
ajfa-11937	333	9	behavioral	behavioral	ADJ
ajfa-11937	333	10	relationships	relationship	NOUN
ajfa-11937	333	11	between	between	ADP
ajfa-11937	333	12	the	the	DET
ajfa-11937	333	13	ac	ac	PROPN
ajfa-11937	333	14	and	and	CCONJ
ajfa-11937	333	15	the	the	DET
ajfa-11937	333	16	board	board	NOUN
ajfa-11937	333	17	,	,	PUNCT
ajfa-11937	333	18	and	and	CCONJ
ajfa-11937	333	19	between	between	ADP
ajfa-11937	333	20	the	the	DET
ajfa-11937	333	21	ac	ac	PROPN
ajfa-11937	333	22	and	and	CCONJ
ajfa-11937	333	23	management	management	NOUN
ajfa-11937	333	24	,	,	PUNCT
ajfa-11937	333	25	are	be	AUX
ajfa-11937	333	26	linked	link	VERB
ajfa-11937	333	27	to	to	ADP
ajfa-11937	333	28	the	the	DET
ajfa-11937	333	29	notion	notion	NOUN
ajfa-11937	333	30	of	of	ADP
ajfa-11937	333	31	the	the	DET
ajfa-11937	333	32	ac	ac	PROPN
ajfa-11937	333	33	’s	’s	PART
ajfa-11937	333	34	effectiveness	effectiveness	NOUN
ajfa-11937	333	35	in	in	ADP
ajfa-11937	333	36	fulfilling	fulfil	VERB
ajfa-11937	333	37	its	its	PRON
ajfa-11937	333	38	roles	role	NOUN
ajfa-11937	333	39	.	.	PUNCT
ajfa-11937	334	1	acknowledgement	acknowledgement	NOUN
ajfa-11937	334	2	the	the	DET
ajfa-11937	334	3	authors	author	NOUN
ajfa-11937	334	4	are	be	AUX
ajfa-11937	334	5	extremely	extremely	ADV
ajfa-11937	334	6	grateful	grateful	ADJ
ajfa-11937	334	7	to	to	ADP
ajfa-11937	334	8	the	the	DET
ajfa-11937	334	9	institute	institute	NOUN
ajfa-11937	334	10	of	of	ADP
ajfa-11937	334	11	internal	internal	ADJ
ajfa-11937	334	12	auditors	auditor	NOUN
ajfa-11937	334	13	(	(	PUNCT
ajfa-11937	334	14	iia	iia	PROPN
ajfa-11937	334	15	)	)	PUNCT
ajfa-11937	334	16	australia	australia	PROPN
ajfa-11937	334	17	who	who	PRON
ajfa-11937	334	18	provided	provide	VERB
ajfa-11937	334	19	valuable	valuable	ADJ
ajfa-11937	334	20	comments	comment	NOUN
ajfa-11937	334	21	and	and	CCONJ
ajfa-11937	334	22	assisted	assist	VERB
ajfa-11937	334	23	with	with	ADP
ajfa-11937	334	24	the	the	DET
ajfa-11937	334	25	pilot	pilot	NOUN
ajfa-11937	334	26	testing	testing	NOUN
ajfa-11937	334	27	of	of	ADP
ajfa-11937	334	28	the	the	DET
ajfa-11937	334	29	questionnaire	questionnaire	NOUN
ajfa-11937	334	30	.	.	PUNCT
ajfa-11937	335	1	and	and	CCONJ
ajfa-11937	335	2	also	also	ADV
ajfa-11937	335	3	,	,	PUNCT
ajfa-11937	335	4	to	to	ADP
ajfa-11937	335	5	the	the	DET
ajfa-11937	335	6	iia	iia	NOUN
ajfa-11937	335	7	members	member	NOUN
ajfa-11937	335	8	and	and	CCONJ
ajfa-11937	335	9	the	the	DET
ajfa-11937	335	10	internal	internal	ADJ
ajfa-11937	335	11	audit	audit	NOUN
ajfa-11937	335	12	executives	executive	NOUN
ajfa-11937	335	13	who	who	PRON
ajfa-11937	335	14	completed	complete	VERB
ajfa-11937	335	15	the	the	DET
ajfa-11937	335	16	questionnaire	questionnaire	NOUN
ajfa-11937	335	17	.	.	PUNCT
ajfa-11937	336	1	references	reference	NOUN
ajfa-11937	336	2	abbott	abbott	PROPN
ajfa-11937	336	3	,	,	PUNCT
ajfa-11937	336	4	l.	l.	PROPN
ajfa-11937	336	5	j.	j.	PROPN
ajfa-11937	336	6	,	,	PUNCT
ajfa-11937	336	7	&	&	CCONJ
ajfa-11937	336	8	parker	parker	PROPN
ajfa-11937	336	9	,	,	PUNCT
ajfa-11937	336	10	s.	s.	PROPN
ajfa-11937	336	11	(	(	PUNCT
ajfa-11937	336	12	2000	2000	NUM
ajfa-11937	336	13	)	)	PUNCT
ajfa-11937	336	14	.	.	PUNCT
ajfa-11937	337	1	the	the	DET
ajfa-11937	337	2	effects	effect	NOUN
ajfa-11937	337	3	of	of	ADP
ajfa-11937	337	4	audit	audit	NOUN
ajfa-11937	337	5	committee	committee	NOUN
ajfa-11937	337	6	activity	activity	NOUN
ajfa-11937	337	7	and	and	CCONJ
ajfa-11937	337	8	independence	independence	NOUN
ajfa-11937	337	9	on	on	ADP
ajfa-11937	337	10	corporate	corporate	ADJ
ajfa-11937	337	11	fraud	fraud	NOUN
ajfa-11937	337	12	.	.	PUNCT
ajfa-11937	338	1	managerial	managerial	ADJ
ajfa-11937	338	2	finance	finance	NOUN
ajfa-11937	338	3	,	,	PUNCT
ajfa-11937	338	4	26(11	26(11	NUM
ajfa-11937	338	5	)	)	PUNCT
ajfa-11937	338	6	,	,	PUNCT
ajfa-11937	338	7	55	55	NUM
ajfa-11937	338	8	-	-	SYM
ajfa-11937	338	9	67	67	NUM
ajfa-11937	338	10	.	.	PUNCT
ajfa-11937	339	1	https://doi.org/10.1108/03074350010766990	https://doi.org/10.1108/03074350010766990	PROPN
ajfa-11937	339	2	asian	asian	ADJ
ajfa-11937	339	3	journal	journal	PROPN
ajfa-11937	339	4	of	of	ADP
ajfa-11937	339	5	finance	finance	PROPN
ajfa-11937	339	6	&	&	CCONJ
ajfa-11937	339	7	accounting	accounting	PROPN
ajfa-11937	340	1	issn	issn	PROPN
ajfa-11937	340	2	1946	1946	NUM
ajfa-11937	340	3	-	-	PUNCT
ajfa-11937	340	4	052x	052x	PROPN
ajfa-11937	340	5	2017	2017	NUM
ajfa-11937	340	6	,	,	PUNCT
ajfa-11937	340	7	vol	vol	NOUN
ajfa-11937	340	8	.	.	NOUN
ajfa-11937	340	9	9	9	NUM
ajfa-11937	340	10	,	,	PUNCT
ajfa-11937	340	11	no	no	NOUN
ajfa-11937	340	12	.	.	NOUN
ajfa-11937	340	13	2	2	NUM
ajfa-11937	340	14	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11937	340	15	183	183	NUM
ajfa-11937	340	16	abbott	abbott	PROPN
ajfa-11937	340	17	,	,	PUNCT
ajfa-11937	340	18	l.	l.	PROPN
ajfa-11937	340	19	j.	j.	PROPN
ajfa-11937	340	20	,	,	PUNCT
ajfa-11937	340	21	parker	parker	PROPN
ajfa-11937	340	22	,	,	PUNCT
ajfa-11937	340	23	s.	s.	PROPN
ajfa-11937	340	24	,	,	PUNCT
ajfa-11937	340	25	&	&	CCONJ
ajfa-11937	340	26	peters	peters	PROPN
ajfa-11937	340	27	,	,	PUNCT
ajfa-11937	340	28	g.	g.	PROPN
ajfa-11937	340	29	(	(	PUNCT
ajfa-11937	340	30	2003	2003	NUM
ajfa-11937	340	31	)	)	PUNCT
ajfa-11937	340	32	.	.	PUNCT
ajfa-11937	341	1	an	an	DET
ajfa-11937	341	2	empirical	empirical	ADJ
ajfa-11937	341	3	investigation	investigation	NOUN
ajfa-11937	341	4	of	of	ADP
ajfa-11937	341	5	audit	audit	NOUN
ajfa-11937	341	6	fee	fee	NOUN
ajfa-11937	341	7	,	,	PUNCT
ajfa-11937	341	8	non	non	ADJ
ajfa-11937	341	9	-	-	ADJ
ajfa-11937	341	10	audit	audit	ADJ
ajfa-11937	341	11	fees	fee	NOUN
ajfa-11937	341	12	and	and	CCONJ
ajfa-11937	341	13	audit	audit	NOUN
ajfa-11937	341	14	committees	committee	NOUN
ajfa-11937	341	15	.	.	PUNCT
ajfa-11937	342	1	contemporary	contemporary	ADJ
ajfa-11937	342	2	accounting	accounting	NOUN
ajfa-11937	342	3	research	research	NOUN
ajfa-11937	342	4	,	,	PUNCT
ajfa-11937	342	5	20(2	20(2	NUM
ajfa-11937	342	6	)	)	PUNCT
ajfa-11937	342	7	,	,	PUNCT
ajfa-11937	342	8	215	215	NUM
ajfa-11937	342	9	-	-	SYM
ajfa-11937	342	10	234	234	NUM
ajfa-11937	342	11	.	.	PUNCT
ajfa-11937	342	12	https://doi.org/10.1506/8yp9-p27g-5nw5-djkk	https://doi.org/10.1506/8yp9-p27g-5nw5-djkk	VERB
ajfa-11937	342	13	abbott	abbott	PROPN
ajfa-11937	342	14	,	,	PUNCT
ajfa-11937	342	15	l.	l.	PROPN
ajfa-11937	342	16	j.	j.	PROPN
ajfa-11937	342	17	,	,	PUNCT
ajfa-11937	342	18	parker	parker	PROPN
ajfa-11937	342	19	,	,	PUNCT
ajfa-11937	342	20	s.	s.	PROPN
ajfa-11937	342	21	,	,	PUNCT
ajfa-11937	342	22	&	&	CCONJ
ajfa-11937	342	23	peters	peters	PROPN
ajfa-11937	342	24	,	,	PUNCT
ajfa-11937	342	25	g.	g.	PROPN
ajfa-11937	342	26	f.	f.	PROPN
ajfa-11937	342	27	(	(	PUNCT
ajfa-11937	342	28	2004	2004	NUM
ajfa-11937	342	29	)	)	PUNCT
ajfa-11937	342	30	.	.	PUNCT
ajfa-11937	343	1	audit	audit	NOUN
ajfa-11937	343	2	committee	committee	NOUN
ajfa-11937	343	3	characteristics	characteristic	NOUN
ajfa-11937	343	4	and	and	CCONJ
ajfa-11937	343	5	restatements	restatement	NOUN
ajfa-11937	343	6	.	.	PUNCT
ajfa-11937	344	1	auditing	auditing	NOUN
ajfa-11937	344	2	:	:	PUNCT
ajfa-11937	344	3	a	a	DET
ajfa-11937	344	4	journal	journal	NOUN
ajfa-11937	344	5	of	of	ADP
ajfa-11937	344	6	practice	practice	NOUN
ajfa-11937	344	7	&	&	CCONJ
ajfa-11937	344	8	theory	theory	NOUN
ajfa-11937	344	9	,	,	PUNCT
ajfa-11937	344	10	23(1	23(1	NUM
ajfa-11937	344	11	)	)	PUNCT
ajfa-11937	344	12	,	,	PUNCT
ajfa-11937	344	13	69	69	NUM
ajfa-11937	344	14	-	-	SYM
ajfa-11937	344	15	87	87	NUM
ajfa-11937	344	16	.	.	PUNCT
ajfa-11937	345	1	https://doi.org/10.2308/aud.2004.23.1.69	https://doi.org/10.2308/aud.2004.23.1.69	PROPN
ajfa-11937	345	2	abbott	abbott	PROPN
ajfa-11937	345	3	,	,	PUNCT
ajfa-11937	345	4	l.	l.	PROPN
ajfa-11937	345	5	j.	j.	PROPN
ajfa-11937	345	6	,	,	PUNCT
ajfa-11937	345	7	parker	parker	PROPN
ajfa-11937	345	8	,	,	PUNCT
ajfa-11937	345	9	s.	s.	PROPN
ajfa-11937	345	10	,	,	PUNCT
ajfa-11937	345	11	&	&	CCONJ
ajfa-11937	345	12	peters	peters	PROPN
ajfa-11937	345	13	,	,	PUNCT
ajfa-11937	345	14	g.	g.	PROPN
ajfa-11937	345	15	f.	f.	PROPN
ajfa-11937	345	16	(	(	PUNCT
ajfa-11937	345	17	2010	2010	NUM
ajfa-11937	345	18	)	)	PUNCT
ajfa-11937	345	19	.	.	PUNCT
ajfa-11937	346	1	serving	serve	VERB
ajfa-11937	346	2	two	two	NUM
ajfa-11937	346	3	masters	master	NOUN
ajfa-11937	346	4	:	:	PUNCT
ajfa-11937	346	5	the	the	DET
ajfa-11937	346	6	association	association	NOUN
ajfa-11937	346	7	between	between	ADP
ajfa-11937	346	8	audit	audit	NOUN
ajfa-11937	346	9	committee	committee	NOUN
ajfa-11937	346	10	internal	internal	ADJ
ajfa-11937	346	11	audit	audit	NOUN
ajfa-11937	346	12	oversight	oversight	NOUN
ajfa-11937	346	13	and	and	CCONJ
ajfa-11937	346	14	internal	internal	ADJ
ajfa-11937	346	15	audit	audit	NOUN
ajfa-11937	346	16	activities	activity	NOUN
ajfa-11937	346	17	.	.	PUNCT
ajfa-11937	347	1	accounting	accounting	NOUN
ajfa-11937	347	2	horizons	horizon	NOUN
ajfa-11937	347	3	,	,	PUNCT
ajfa-11937	347	4	24(1	24(1	NUM
ajfa-11937	347	5	)	)	PUNCT
ajfa-11937	347	6	,	,	PUNCT
ajfa-11937	347	7	1	1	NUM
ajfa-11937	347	8	-	-	SYM
ajfa-11937	347	9	24	24	NUM
ajfa-11937	347	10	.	.	PUNCT
ajfa-11937	348	1	https://doi.org/10.2308/acch.2010.24.1.1	https://doi.org/10.2308/acch.2010.24.1.1	PROPN
ajfa-11937	348	2	abbott	abbott	PROPN
ajfa-11937	348	3	,	,	PUNCT
ajfa-11937	348	4	l.	l.	PROPN
ajfa-11937	348	5	j.	j.	PROPN
ajfa-11937	348	6	,	,	PUNCT
ajfa-11937	348	7	parker	parker	PROPN
ajfa-11937	348	8	,	,	PUNCT
ajfa-11937	348	9	s.	s.	PROPN
ajfa-11937	348	10	,	,	PUNCT
ajfa-11937	348	11	peters	peters	PROPN
ajfa-11937	348	12	,	,	PUNCT
ajfa-11937	348	13	g.	g.	PROPN
ajfa-11937	348	14	f.	f.	PROPN
ajfa-11937	348	15	,	,	PUNCT
ajfa-11937	348	16	&	&	CCONJ
ajfa-11937	348	17	raghunandan	raghunandan	PROPN
ajfa-11937	348	18	,	,	PUNCT
ajfa-11937	348	19	k.	k.	PROPN
ajfa-11937	348	20	(	(	PUNCT
ajfa-11937	348	21	2003	2003	NUM
ajfa-11937	348	22	)	)	PUNCT
ajfa-11937	348	23	.	.	PUNCT
ajfa-11937	349	1	the	the	DET
ajfa-11937	349	2	association	association	NOUN
ajfa-11937	349	3	between	between	ADP
ajfa-11937	349	4	audit	audit	NOUN
ajfa-11937	349	5	committee	committee	NOUN
ajfa-11937	349	6	characteristics	characteristic	NOUN
ajfa-11937	349	7	and	and	CCONJ
ajfa-11937	349	8	audit	audit	NOUN
ajfa-11937	349	9	fees	fee	NOUN
ajfa-11937	349	10	.	.	PUNCT
ajfa-11937	350	1	auditing	audit	VERB
ajfa-11937	350	2	:	:	PUNCT
ajfa-11937	350	3	a	a	DET
ajfa-11937	350	4	journal	journal	NOUN
ajfa-11937	350	5	of	of	ADP
ajfa-11937	350	6	practice	practice	NOUN
ajfa-11937	350	7	&	&	CCONJ
ajfa-11937	350	8	theory	theory	NOUN
ajfa-11937	350	9	,	,	PUNCT
ajfa-11937	350	10	22(2	22(2	NUM
ajfa-11937	350	11	)	)	PUNCT
ajfa-11937	350	12	,	,	PUNCT
ajfa-11937	350	13	17	17	NUM
ajfa-11937	350	14	-	-	SYM
ajfa-11937	350	15	32	32	NUM
ajfa-11937	350	16	.	.	PUNCT
ajfa-11937	351	1	https://doi.org/10.2308/aud.2003.22.2.17	https://doi.org/10.2308/aud.2003.22.2.17	PROPN
ajfa-11937	351	2	aldamen	aldamen	PROPN
ajfa-11937	351	3	,	,	PUNCT
ajfa-11937	351	4	h.	h.	PROPN
ajfa-11937	351	5	,	,	PUNCT
ajfa-11937	351	6	duncan	duncan	PROPN
ajfa-11937	351	7	,	,	PUNCT
ajfa-11937	351	8	k.	k.	PROPN
ajfa-11937	351	9	,	,	PUNCT
ajfa-11937	351	10	kelly	kelly	PROPN
ajfa-11937	351	11	,	,	PUNCT
ajfa-11937	351	12	s.	s.	PROPN
ajfa-11937	351	13	,	,	PUNCT
ajfa-11937	351	14	mcnamara	mcnamara	PROPN
ajfa-11937	351	15	,	,	PUNCT
ajfa-11937	351	16	r.	r.	PROPN
ajfa-11937	351	17	,	,	PUNCT
ajfa-11937	351	18	&	&	CCONJ
ajfa-11937	351	19	nagel	nagel	PROPN
ajfa-11937	351	20	,	,	PUNCT
ajfa-11937	351	21	s.	s.	PROPN
ajfa-11937	351	22	(	(	PUNCT
ajfa-11937	351	23	2012	2012	NUM
ajfa-11937	351	24	)	)	PUNCT
ajfa-11937	351	25	.	.	PUNCT
ajfa-11937	352	1	audit	audit	NOUN
ajfa-11937	352	2	committee	committee	NOUN
ajfa-11937	352	3	characteristics	characteristic	NOUN
ajfa-11937	352	4	and	and	CCONJ
ajfa-11937	352	5	firm	firm	ADJ
ajfa-11937	352	6	performance	performance	NOUN
ajfa-11937	352	7	during	during	ADP
ajfa-11937	352	8	the	the	DET
ajfa-11937	352	9	global	global	ADJ
ajfa-11937	352	10	financial	financial	ADJ
ajfa-11937	352	11	crisis	crisis	NOUN
ajfa-11937	352	12	.	.	PUNCT
ajfa-11937	353	1	accounting	accounting	NOUN
ajfa-11937	353	2	&	&	CCONJ
ajfa-11937	353	3	finance	finance	PROPN
ajfa-11937	353	4	,	,	PUNCT
ajfa-11937	353	5	52(4	52(4	NUM
ajfa-11937	353	6	)	)	PUNCT
ajfa-11937	353	7	,	,	PUNCT
ajfa-11937	353	8	971	971	NUM
ajfa-11937	353	9	-	-	SYM
ajfa-11937	353	10	1000	1000	NUM
ajfa-11937	353	11	.	.	PUNCT
ajfa-11937	354	1	https://doi.org/10.1111/j.1467-629x.2011.00447.x	https://doi.org/10.1111/j.1467-629x.2011.00447.x	PROPN
ajfa-11937	355	1	american	american	PROPN
ajfa-11937	355	2	bar	bar	PROPN
ajfa-11937	355	3	association	association	PROPN
ajfa-11937	355	4	.	.	PUNCT
ajfa-11937	356	1	(	(	PUNCT
ajfa-11937	356	2	1999	1999	NUM
ajfa-11937	356	3	)	)	PUNCT
ajfa-11937	356	4	.	.	PUNCT
ajfa-11937	357	1	report	report	NOUN
ajfa-11937	357	2	and	and	CCONJ
ajfa-11937	357	3	recommendations	recommendation	NOUN
ajfa-11937	357	4	of	of	ADP
ajfa-11937	357	5	the	the	DET
ajfa-11937	357	6	blue	blue	ADJ
ajfa-11937	357	7	ribbon	ribbon	NOUN
ajfa-11937	357	8	committee	committee	NOUN
ajfa-11937	357	9	on	on	ADP
ajfa-11937	357	10	improving	improve	VERB
ajfa-11937	357	11	the	the	DET
ajfa-11937	357	12	effectiveness	effectiveness	NOUN
ajfa-11937	357	13	of	of	ADP
ajfa-11937	357	14	corporate	corporate	ADJ
ajfa-11937	357	15	audit	audit	NOUN
ajfa-11937	357	16	committees	committee	NOUN
ajfa-11937	357	17	.	.	PUNCT
ajfa-11937	358	1	the	the	DET
ajfa-11937	358	2	business	business	NOUN
ajfa-11937	358	3	lawyer	lawyer	NOUN
ajfa-11937	358	4	,	,	PUNCT
ajfa-11937	358	5	54(3	54(3	NUM
ajfa-11937	358	6	)	)	PUNCT
ajfa-11937	358	7	,	,	PUNCT
ajfa-11937	358	8	1067	1067	NUM
ajfa-11937	358	9	-	-	SYM
ajfa-11937	358	10	1095	1095	NUM
ajfa-11937	358	11	.	.	PUNCT
ajfa-11937	359	1	auditing	auditing	NOUN
ajfa-11937	359	2	&	&	CCONJ
ajfa-11937	359	3	assurance	assurance	PROPN
ajfa-11937	359	4	standards	standards	PROPN
ajfa-11937	359	5	board	board	NOUN
ajfa-11937	359	6	,	,	PUNCT
ajfa-11937	359	7	australian	australian	ADJ
ajfa-11937	359	8	institute	institute	NOUN
ajfa-11937	359	9	of	of	ADP
ajfa-11937	359	10	company	company	NOUN
ajfa-11937	359	11	directors	director	NOUN
ajfa-11937	359	12	,	,	PUNCT
ajfa-11937	359	13	&	&	CCONJ
ajfa-11937	359	14	institute	institute	PROPN
ajfa-11937	359	15	of	of	ADP
ajfa-11937	359	16	internal	internal	ADJ
ajfa-11937	359	17	auditors	auditor	NOUN
ajfa-11937	359	18	australia	australia	PROPN
ajfa-11937	359	19	.	.	PUNCT
ajfa-11937	360	1	(	(	PUNCT
ajfa-11937	360	2	2008	2008	NUM
ajfa-11937	360	3	)	)	PUNCT
ajfa-11937	360	4	.	.	PUNCT
ajfa-11937	361	1	audit	audit	NOUN
ajfa-11937	361	2	committees	committee	NOUN
ajfa-11937	361	3	:	:	PUNCT
ajfa-11937	361	4	a	a	DET
ajfa-11937	361	5	guide	guide	NOUN
ajfa-11937	361	6	to	to	ADP
ajfa-11937	361	7	good	good	ADJ
ajfa-11937	361	8	practice	practice	NOUN
ajfa-11937	361	9	.	.	PUNCT
ajfa-11937	362	1	nsw	nsw	NOUN
ajfa-11937	362	2	:	:	PUNCT
ajfa-11937	362	3	ligare	ligare	PROPN
ajfa-11937	362	4	pty	pty	PROPN
ajfa-11937	362	5	ltd	ltd	PROPN
ajfa-11937	362	6	.	.	PUNCT
ajfa-11937	363	1	australian	australian	ADJ
ajfa-11937	363	2	stock	stock	NOUN
ajfa-11937	363	3	exchange	exchange	NOUN
ajfa-11937	363	4	(	(	PUNCT
ajfa-11937	363	5	2003	2003	NUM
ajfa-11937	363	6	)	)	PUNCT
ajfa-11937	363	7	.	.	PUNCT
ajfa-11937	364	1	asx	asx	NOUN
ajfa-11937	364	2	corporate	corporate	ADJ
ajfa-11937	364	3	governance	governance	NOUN
ajfa-11937	364	4	council	council	NOUN
ajfa-11937	364	5	.	.	PUNCT
ajfa-11937	365	1	principles	principle	NOUN
ajfa-11937	365	2	of	of	ADP
ajfa-11937	365	3	good	good	ADJ
ajfa-11937	365	4	corporate	corporate	ADJ
ajfa-11937	365	5	governance	governance	NOUN
ajfa-11937	365	6	and	and	CCONJ
ajfa-11937	365	7	best	good	ADJ
ajfa-11937	365	8	practice	practice	NOUN
ajfa-11937	365	9	recommendations	recommendation	NOUN
ajfa-11937	365	10	.	.	PUNCT
ajfa-11937	366	1	[	[	X
ajfa-11937	366	2	online	online	X
ajfa-11937	366	3	]	]	X
ajfa-11937	366	4	available	available	ADJ
ajfa-11937	366	5	:	:	PUNCT
ajfa-11937	366	6	http://www.asx.com.au/documents/asx-compliance/principles-and-recommendations-march-2	http://www.asx.com.au/documents/asx-compliance/principles-and-recommendations-march-2	PROPN
ajfa-11937	366	7	003.pdf	003.pdf	PROPN
ajfa-11937	366	8	(	(	PUNCT
ajfa-11937	366	9	may	may	PROPN
ajfa-11937	366	10	19	19	NUM
ajfa-11937	366	11	,	,	PUNCT
ajfa-11937	366	12	2013	2013	NUM
ajfa-11937	366	13	)	)	PUNCT
ajfa-11937	366	14	.	.	PUNCT
ajfa-11937	367	1	australian	australian	ADJ
ajfa-11937	367	2	stock	stock	NOUN
ajfa-11937	367	3	exchange	exchange	NOUN
ajfa-11937	367	4	(	(	PUNCT
ajfa-11937	367	5	2007	2007	NUM
ajfa-11937	367	6	)	)	PUNCT
ajfa-11937	367	7	.	.	PUNCT
ajfa-11937	368	1	asx	asx	NOUN
ajfa-11937	368	2	corporate	corporate	ADJ
ajfa-11937	368	3	governance	governance	NOUN
ajfa-11937	368	4	council	council	NOUN
ajfa-11937	368	5	.	.	PUNCT
ajfa-11937	369	1	corporate	corporate	ADJ
ajfa-11937	369	2	governance	governance	NOUN
ajfa-11937	369	3	principles	principle	NOUN
ajfa-11937	369	4	and	and	CCONJ
ajfa-11937	369	5	recommendations	recommendation	NOUN
ajfa-11937	369	6	2nd	2nd	PROPN
ajfa-11937	369	7	edition	edition	NOUN
ajfa-11937	369	8	.	.	PUNCT
ajfa-11937	370	1	[	[	X
ajfa-11937	370	2	online	online	X
ajfa-11937	370	3	]	]	X
ajfa-11937	370	4	available	available	ADJ
ajfa-11937	370	5	:	:	PUNCT
ajfa-11937	370	6	http://www.asx.com.au/documents/asx-compliance/final-revised-principles-complete.pdf	http://www.asx.com.au/documents/asx-compliance/final-revised-principles-complete.pdf	PROPN
ajfa-11937	370	7	(	(	PUNCT
ajfa-11937	370	8	may	may	PROPN
ajfa-11937	370	9	19	19	NUM
ajfa-11937	370	10	,	,	PUNCT
ajfa-11937	370	11	2013	2013	NUM
ajfa-11937	370	12	)	)	PUNCT
ajfa-11937	370	13	.	.	PUNCT
ajfa-11937	371	1	beasley	beasley	PROPN
ajfa-11937	371	2	,	,	PUNCT
ajfa-11937	371	3	m.	m.	PROPN
ajfa-11937	371	4	s.	s.	PROPN
ajfa-11937	371	5	,	,	PUNCT
ajfa-11937	371	6	carcello	carcello	PROPN
ajfa-11937	371	7	,	,	PUNCT
ajfa-11937	371	8	j.	j.	PROPN
ajfa-11937	371	9	v.	v.	PROPN
ajfa-11937	371	10	,	,	PUNCT
ajfa-11937	371	11	hermanson	hermanson	PROPN
ajfa-11937	371	12	,	,	PUNCT
ajfa-11937	371	13	d.	d.	PROPN
ajfa-11937	371	14	r.	r.	PROPN
ajfa-11937	371	15	,	,	PUNCT
ajfa-11937	371	16	&	&	CCONJ
ajfa-11937	371	17	lapides	lapides	PROPN
ajfa-11937	371	18	p.	p.	PROPN
ajfa-11937	371	19	d.	d.	PROPN
ajfa-11937	371	20	(	(	PUNCT
ajfa-11937	371	21	2000	2000	NUM
ajfa-11937	371	22	)	)	PUNCT
ajfa-11937	371	23	.	.	PUNCT
ajfa-11937	372	1	fraudulent	fraudulent	ADJ
ajfa-11937	372	2	financial	financial	ADJ
ajfa-11937	372	3	reporting	reporting	NOUN
ajfa-11937	372	4	:	:	PUNCT
ajfa-11937	372	5	consideration	consideration	NOUN
ajfa-11937	372	6	of	of	ADP
ajfa-11937	372	7	industry	industry	NOUN
ajfa-11937	372	8	traits	trait	NOUN
ajfa-11937	372	9	and	and	CCONJ
ajfa-11937	372	10	corporate	corporate	ADJ
ajfa-11937	372	11	governance	governance	NOUN
ajfa-11937	372	12	mechanisms	mechanism	NOUN
ajfa-11937	372	13	.	.	PUNCT
ajfa-11937	373	1	accounting	accounting	NOUN
ajfa-11937	373	2	horizons	horizon	NOUN
ajfa-11937	373	3	,	,	PUNCT
ajfa-11937	373	4	14	14	NUM
ajfa-11937	373	5	,	,	PUNCT
ajfa-11937	373	6	14	14	NUM
ajfa-11937	373	7	-	-	SYM
ajfa-11937	373	8	21	21	NUM
ajfa-11937	373	9	.	.	PUNCT
ajfa-11937	374	1	https://doi.org/10.2308/acch.2000.14.4.441	https://doi.org/10.2308/acch.2000.14.4.441	PROPN
ajfa-11937	374	2	carcello	carcello	PROPN
ajfa-11937	374	3	,	,	PUNCT
ajfa-11937	374	4	j.	j.	PROPN
ajfa-11937	374	5	v.	v.	PROPN
ajfa-11937	374	6	,	,	PUNCT
ajfa-11937	374	7	hermanson	hermanson	PROPN
ajfa-11937	374	8	,	,	PUNCT
ajfa-11937	374	9	d.	d.	PROPN
ajfa-11937	374	10	r.	r.	PROPN
ajfa-11937	374	11	,	,	PUNCT
ajfa-11937	374	12	neal	neal	PROPN
ajfa-11937	374	13	,	,	PUNCT
ajfa-11937	374	14	t.	t.	PROPN
ajfa-11937	374	15	l.	l.	PROPN
ajfa-11937	374	16	,	,	PUNCT
ajfa-11937	374	17	&	&	CCONJ
ajfa-11937	374	18	riley	riley	PROPN
ajfa-11937	374	19	,	,	PUNCT
ajfa-11937	374	20	r.	r.	PROPN
ajfa-11937	374	21	a.	a.	PROPN
ajfa-11937	374	22	(	(	PUNCT
ajfa-11937	374	23	2002	2002	NUM
ajfa-11937	374	24	)	)	PUNCT
ajfa-11937	374	25	.	.	PUNCT
ajfa-11937	375	1	board	board	NOUN
ajfa-11937	375	2	characteristics	characteristic	NOUN
ajfa-11937	375	3	and	and	CCONJ
ajfa-11937	375	4	audit	audit	NOUN
ajfa-11937	375	5	fees	fee	NOUN
ajfa-11937	375	6	.	.	PUNCT
ajfa-11937	376	1	contemporary	contemporary	ADJ
ajfa-11937	376	2	accounting	accounting	NOUN
ajfa-11937	376	3	research	research	PROPN
ajfa-11937	376	4	,	,	PUNCT
ajfa-11937	376	5	19(3	19(3	NUM
ajfa-11937	376	6	)	)	PUNCT
ajfa-11937	376	7	,	,	PUNCT
ajfa-11937	376	8	365	365	NUM
ajfa-11937	376	9	-	-	SYM
ajfa-11937	376	10	384	384	NUM
ajfa-11937	376	11	.	.	PUNCT
ajfa-11937	377	1	https://doi.org/10.1506/chwk-gmq0-mlke-k03v	https://doi.org/10.1506/chwk-gmq0-mlke-k03v	PROPN
ajfa-11937	377	2	carcello	carcello	PROPN
ajfa-11937	377	3	,	,	PUNCT
ajfa-11937	377	4	j.	j.	PROPN
ajfa-11937	377	5	v.	v.	PROPN
ajfa-11937	377	6	,	,	PUNCT
ajfa-11937	377	7	hermanson	hermanson	PROPN
ajfa-11937	377	8	,	,	PUNCT
ajfa-11937	377	9	d.	d.	PROPN
ajfa-11937	377	10	r.	r.	PROPN
ajfa-11937	377	11	,	,	PUNCT
ajfa-11937	377	12	&	&	CCONJ
ajfa-11937	377	13	raghunandan	raghunandan	PROPN
ajfa-11937	377	14	,	,	PUNCT
ajfa-11937	377	15	k.	k.	PROPN
ajfa-11937	377	16	(	(	PUNCT
ajfa-11937	377	17	2005	2005	NUM
ajfa-11937	377	18	)	)	PUNCT
ajfa-11937	377	19	.	.	PUNCT
ajfa-11937	378	1	factors	factor	NOUN
ajfa-11937	378	2	associated	associate	VERB
ajfa-11937	378	3	with	with	ADP
ajfa-11937	378	4	u.s	u.s	PROPN
ajfa-11937	378	5	.	.	PROPN
ajfa-11937	378	6	public	public	ADJ
ajfa-11937	378	7	companies	company	NOUN
ajfa-11937	378	8	’	’	PART
ajfa-11937	378	9	investment	investment	NOUN
ajfa-11937	378	10	in	in	ADP
ajfa-11937	378	11	internal	internal	ADJ
ajfa-11937	378	12	auditing	auditing	NOUN
ajfa-11937	378	13	.	.	PUNCT
ajfa-11937	379	1	accounting	accounting	NOUN
ajfa-11937	379	2	horizons	horizon	NOUN
ajfa-11937	379	3	,	,	PUNCT
ajfa-11937	379	4	19(2	19(2	NUM
ajfa-11937	379	5	)	)	PUNCT
ajfa-11937	379	6	,	,	PUNCT
ajfa-11937	379	7	69	69	NUM
ajfa-11937	379	8	-	-	SYM
ajfa-11937	379	9	84	84	NUM
ajfa-11937	379	10	.	.	PUNCT
ajfa-11937	380	1	https://doi.org/10.2308/acch.2005.19.2.69	https://doi.org/10.2308/acch.2005.19.2.69	PROPN
ajfa-11937	380	2	asian	asian	ADJ
ajfa-11937	380	3	journal	journal	NOUN
ajfa-11937	380	4	of	of	ADP
ajfa-11937	380	5	finance	finance	PROPN
ajfa-11937	380	6	&	&	CCONJ
ajfa-11937	380	7	accounting	accounting	PROPN
ajfa-11937	380	8	issn	issn	PROPN
ajfa-11937	380	9	1946	1946	NUM
ajfa-11937	380	10	-	-	PUNCT
ajfa-11937	380	11	052x	052x	PROPN
ajfa-11937	380	12	2017	2017	NUM
ajfa-11937	380	13	,	,	PUNCT
ajfa-11937	380	14	vol	vol	NOUN
ajfa-11937	380	15	.	.	NOUN
ajfa-11937	380	16	9	9	NUM
ajfa-11937	380	17	,	,	PUNCT
ajfa-11937	380	18	no	no	NOUN
ajfa-11937	380	19	.	.	NOUN
ajfa-11937	380	20	2	2	NUM
ajfa-11937	380	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11937	380	22	184	184	NUM
ajfa-11937	380	23	carcello	carcello	PROPN
ajfa-11937	380	24	,	,	PUNCT
ajfa-11937	380	25	j.	j.	PROPN
ajfa-11937	380	26	v.	v.	PROPN
ajfa-11937	380	27	,	,	PUNCT
ajfa-11937	380	28	&	&	CCONJ
ajfa-11937	380	29	neal	neal	PROPN
ajfa-11937	380	30	,	,	PUNCT
ajfa-11937	380	31	t.	t.	PROPN
ajfa-11937	380	32	l.	l.	PROPN
ajfa-11937	380	33	(	(	PUNCT
ajfa-11937	380	34	2000	2000	NUM
ajfa-11937	380	35	)	)	PUNCT
ajfa-11937	380	36	.	.	PUNCT
ajfa-11937	381	1	audit	audit	NOUN
ajfa-11937	381	2	committee	committee	NOUN
ajfa-11937	381	3	composition	composition	NOUN
ajfa-11937	381	4	and	and	CCONJ
ajfa-11937	381	5	auditor	auditor	NOUN
ajfa-11937	381	6	reporting	reporting	NOUN
ajfa-11937	381	7	.	.	PUNCT
ajfa-11937	382	1	the	the	DET
ajfa-11937	382	2	accounting	accounting	NOUN
ajfa-11937	382	3	review	review	NOUN
ajfa-11937	382	4	,	,	PUNCT
ajfa-11937	382	5	75(4	75(4	NOUN
ajfa-11937	382	6	)	)	PUNCT
ajfa-11937	382	7	,	,	PUNCT
ajfa-11937	382	8	453	453	NUM
ajfa-11937	382	9	-	-	SYM
ajfa-11937	382	10	467	467	NUM
ajfa-11937	382	11	.	.	PUNCT
ajfa-11937	382	12	https://doi.org/10.2308/accr.2000.75.4.453	https://doi.org/10.2308/accr.2000.75.4.453	PROPN
ajfa-11937	382	13	christopher	christopher	PROPN
ajfa-11937	382	14	,	,	PUNCT
ajfa-11937	382	15	j.	j.	PROPN
ajfa-11937	382	16	,	,	PUNCT
ajfa-11937	382	17	sarens	sarens	PROPN
ajfa-11937	382	18	,	,	PUNCT
ajfa-11937	382	19	g.	g.	PROPN
ajfa-11937	382	20	,	,	PUNCT
ajfa-11937	382	21	&	&	CCONJ
ajfa-11937	382	22	leung	leung	PROPN
ajfa-11937	382	23	,	,	PUNCT
ajfa-11937	382	24	p.	p.	PROPN
ajfa-11937	382	25	(	(	PUNCT
ajfa-11937	382	26	2009	2009	NUM
ajfa-11937	382	27	)	)	PUNCT
ajfa-11937	382	28	.	.	PUNCT
ajfa-11937	383	1	a	a	DET
ajfa-11937	383	2	critical	critical	ADJ
ajfa-11937	383	3	analysis	analysis	NOUN
ajfa-11937	383	4	of	of	ADP
ajfa-11937	383	5	the	the	DET
ajfa-11937	383	6	independence	independence	NOUN
ajfa-11937	383	7	of	of	ADP
ajfa-11937	383	8	the	the	DET
ajfa-11937	383	9	internal	internal	ADJ
ajfa-11937	383	10	audit	audit	NOUN
ajfa-11937	383	11	function	function	NOUN
ajfa-11937	383	12	:	:	PUNCT
ajfa-11937	383	13	evidence	evidence	NOUN
ajfa-11937	383	14	from	from	ADP
ajfa-11937	383	15	australia	australia	PROPN
ajfa-11937	383	16	.	.	PUNCT
ajfa-11937	384	1	accounting	accounting	NOUN
ajfa-11937	384	2	,	,	PUNCT
ajfa-11937	384	3	auditing	auditing	NOUN
ajfa-11937	384	4	&	&	CCONJ
ajfa-11937	384	5	accountability	accountability	NOUN
ajfa-11937	384	6	journal	journal	NOUN
ajfa-11937	384	7	,	,	PUNCT
ajfa-11937	384	8	22(2	22(2	NUM
ajfa-11937	384	9	)	)	PUNCT
ajfa-11937	384	10	,	,	PUNCT
ajfa-11937	384	11	200	200	NUM
ajfa-11937	384	12	-	-	SYM
ajfa-11937	384	13	220	220	NUM
ajfa-11937	384	14	.	.	PUNCT
ajfa-11937	384	15	https://doi.org/10.1108/09513570910933942	https://doi.org/10.1108/09513570910933942	PROPN
ajfa-11937	384	16	cooper	cooper	NOUN
ajfa-11937	384	17	,	,	PUNCT
ajfa-11937	384	18	b.	b.	PROPN
ajfa-11937	384	19	j.	j.	PROPN
ajfa-11937	384	20	(	(	PUNCT
ajfa-11937	384	21	1993	1993	NUM
ajfa-11937	384	22	)	)	PUNCT
ajfa-11937	384	23	.	.	PUNCT
ajfa-11937	385	1	the	the	DET
ajfa-11937	385	2	audit	audit	NOUN
ajfa-11937	385	3	committee	committee	NOUN
ajfa-11937	385	4	and	and	CCONJ
ajfa-11937	385	5	internal	internal	ADJ
ajfa-11937	385	6	audit	audit	NOUN
ajfa-11937	385	7	.	.	PUNCT
ajfa-11937	386	1	managerial	managerial	ADJ
ajfa-11937	386	2	auditing	auditing	NOUN
ajfa-11937	386	3	journal	journal	NOUN
ajfa-11937	386	4	,	,	PUNCT
ajfa-11937	386	5	8(3	8(3	NUM
ajfa-11937	386	6	)	)	PUNCT
ajfa-11937	386	7	,	,	PUNCT
ajfa-11937	386	8	8	8	NUM
ajfa-11937	386	9	-	-	SYM
ajfa-11937	386	10	10	10	NUM
ajfa-11937	386	11	.	.	PUNCT
ajfa-11937	387	1	https://doi.org/10.1108/02686909310036223	https://doi.org/10.1108/02686909310036223	PROPN
ajfa-11937	387	2	dalton	dalton	PROPN
ajfa-11937	387	3	,	,	PUNCT
ajfa-11937	387	4	d.	d.	PROPN
ajfa-11937	387	5	r.	r.	PROPN
ajfa-11937	387	6	,	,	PUNCT
ajfa-11937	387	7	dailey	dailey	PROPN
ajfa-11937	387	8	,	,	PUNCT
ajfa-11937	387	9	c.	c.	PROPN
ajfa-11937	387	10	m.	m.	NOUN
ajfa-11937	387	11	,	,	PUNCT
ajfa-11937	387	12	ellstrand	ellstrand	PROPN
ajfa-11937	387	13	,	,	PUNCT
ajfa-11937	387	14	a.	a.	PROPN
ajfa-11937	387	15	e.	e.	PROPN
ajfa-11937	387	16	,	,	PUNCT
ajfa-11937	387	17	&	&	CCONJ
ajfa-11937	387	18	johnson	johnson	PROPN
ajfa-11937	387	19	,	,	PUNCT
ajfa-11937	387	20	j.	j.	PROPN
ajfa-11937	387	21	l.	l.	PROPN
ajfa-11937	387	22	(	(	PUNCT
ajfa-11937	387	23	1998	1998	NUM
ajfa-11937	387	24	)	)	PUNCT
ajfa-11937	387	25	.	.	PUNCT
ajfa-11937	388	1	meta	meta	ADJ
ajfa-11937	388	2	-	-	PUNCT
ajfa-11937	388	3	analytic	analytic	ADJ
ajfa-11937	388	4	reviews	review	NOUN
ajfa-11937	388	5	of	of	ADP
ajfa-11937	388	6	board	board	NOUN
ajfa-11937	388	7	composition	composition	NOUN
ajfa-11937	388	8	,	,	PUNCT
ajfa-11937	388	9	leadership	leadership	NOUN
ajfa-11937	388	10	structure	structure	NOUN
ajfa-11937	388	11	and	and	CCONJ
ajfa-11937	388	12	financial	financial	ADJ
ajfa-11937	388	13	performance	performance	NOUN
ajfa-11937	388	14	.	.	PUNCT
ajfa-11937	389	1	strategic	strategic	ADJ
ajfa-11937	389	2	management	management	NOUN
ajfa-11937	389	3	journal	journal	NOUN
ajfa-11937	389	4	,	,	PUNCT
ajfa-11937	389	5	19	19	NUM
ajfa-11937	389	6	,	,	PUNCT
ajfa-11937	389	7	269	269	NUM
ajfa-11937	389	8	-	-	SYM
ajfa-11937	389	9	290	290	NUM
ajfa-11937	389	10	.	.	PUNCT
ajfa-11937	390	1	https://doi.org/10.1002/(sici)1097-0266(199803)19:3<269::aid-smj950>3.0.co;2-k	https://doi.org/10.1002/(sici)1097-0266(199803)19:3<269::aid-smj950>3.0.co;2-k	PROPN
ajfa-11937	390	2	davidson	davidson	PROPN
ajfa-11937	390	3	,	,	PUNCT
ajfa-11937	390	4	w.	w.	PROPN
ajfa-11937	390	5	n.	n.	PROPN
ajfa-11937	390	6	,	,	PUNCT
ajfa-11937	390	7	xie	xie	PROPN
ajfa-11937	390	8	,	,	PUNCT
ajfa-11937	390	9	b.	b.	PROPN
ajfa-11937	390	10	,	,	PUNCT
ajfa-11937	390	11	&	&	CCONJ
ajfa-11937	390	12	xu	xu	PROPN
ajfa-11937	390	13	,	,	PUNCT
ajfa-11937	390	14	w.	w.	PROPN
ajfa-11937	390	15	(	(	PUNCT
ajfa-11937	390	16	2004	2004	NUM
ajfa-11937	390	17	)	)	PUNCT
ajfa-11937	390	18	.	.	PUNCT
ajfa-11937	391	1	market	market	NOUN
ajfa-11937	391	2	reaction	reaction	NOUN
ajfa-11937	391	3	to	to	ADP
ajfa-11937	391	4	voluntary	voluntary	ADJ
ajfa-11937	391	5	announcements	announcement	NOUN
ajfa-11937	391	6	of	of	ADP
ajfa-11937	391	7	audit	audit	NOUN
ajfa-11937	391	8	committee	committee	NOUN
ajfa-11937	391	9	appointments	appointment	NOUN
ajfa-11937	391	10	:	:	PUNCT
ajfa-11937	391	11	the	the	DET
ajfa-11937	391	12	effect	effect	NOUN
ajfa-11937	391	13	of	of	ADP
ajfa-11937	391	14	financial	financial	ADJ
ajfa-11937	391	15	experts	expert	NOUN
ajfa-11937	391	16	.	.	PUNCT
ajfa-11937	392	1	journal	journal	NOUN
ajfa-11937	392	2	of	of	ADP
ajfa-11937	392	3	accounting	accounting	NOUN
ajfa-11937	392	4	and	and	CCONJ
ajfa-11937	392	5	public	public	ADJ
ajfa-11937	392	6	policy	policy	NOUN
ajfa-11937	392	7	,	,	PUNCT
ajfa-11937	392	8	23	23	NUM
ajfa-11937	392	9	,	,	PUNCT
ajfa-11937	392	10	279	279	NUM
ajfa-11937	392	11	-	-	SYM
ajfa-11937	392	12	293	293	NUM
ajfa-11937	392	13	.	.	PUNCT
ajfa-11937	393	1	https://doi.org/10.1016/j.jaccpubpol.2004.06.001	https://doi.org/10.1016/j.jaccpubpol.2004.06.001	NOUN
ajfa-11937	393	2	deloitte	deloitte	NOUN
ajfa-11937	393	3	.	.	PUNCT
ajfa-11937	394	1	(	(	PUNCT
ajfa-11937	394	2	2015	2015	NUM
ajfa-11937	394	3	)	)	PUNCT
ajfa-11937	394	4	.	.	PUNCT
ajfa-11937	395	1	the	the	DET
ajfa-11937	395	2	changing	change	VERB
ajfa-11937	395	3	role	role	NOUN
ajfa-11937	395	4	of	of	ADP
ajfa-11937	395	5	internal	internal	ADJ
ajfa-11937	395	6	audit	audit	NOUN
ajfa-11937	395	7	.	.	PUNCT
ajfa-11937	396	1	moving	move	VERB
ajfa-11937	396	2	away	away	ADV
ajfa-11937	396	3	from	from	ADP
ajfa-11937	396	4	traditional	traditional	ADJ
ajfa-11937	396	5	internal	internal	ADJ
ajfa-11937	396	6	audits	audits	NOUN
ajfa-11937	396	7	.	.	PUNCT
ajfa-11937	397	1	[	[	X
ajfa-11937	397	2	online	online	X
ajfa-11937	397	3	]	]	X
ajfa-11937	397	4	available	available	ADJ
ajfa-11937	397	5	:	:	PUNCT
ajfa-11937	397	6	https://www2.deloitte.com/content/dam/deloitte/za/documents/risk/za_ra_thechangingr	https://www2.deloitte.com/content/dam/deloitte/za/documents/risk/za_ra_thechangingr	PROPN
ajfa-11937	397	7	oleofinternalaudit_2015.pdf	oleofinternalaudit_2015.pdf	PROPN
ajfa-11937	397	8	(	(	PUNCT
ajfa-11937	397	9	may	may	PROPN
ajfa-11937	397	10	22	22	NUM
ajfa-11937	397	11	,	,	PUNCT
ajfa-11937	397	12	2015	2015	NUM
ajfa-11937	397	13	)	)	PUNCT
ajfa-11937	397	14	.	.	PUNCT
ajfa-11937	398	1	dezoort	dezoort	PROPN
ajfa-11937	398	2	,	,	PUNCT
ajfa-11937	398	3	f.	f.	PROPN
ajfa-11937	398	4	t.	t.	PROPN
ajfa-11937	398	5	(	(	PUNCT
ajfa-11937	398	6	1997	1997	NUM
ajfa-11937	398	7	)	)	PUNCT
ajfa-11937	398	8	.	.	PUNCT
ajfa-11937	399	1	an	an	DET
ajfa-11937	399	2	investigation	investigation	NOUN
ajfa-11937	399	3	of	of	ADP
ajfa-11937	399	4	audit	audit	NOUN
ajfa-11937	399	5	committees	committee	NOUN
ajfa-11937	399	6	’	’	PART
ajfa-11937	399	7	oversight	oversight	NOUN
ajfa-11937	399	8	responsibilities	responsibility	NOUN
ajfa-11937	399	9	.	.	PUNCT
ajfa-11937	400	1	abacus	abacus	PROPN
ajfa-11937	400	2	,	,	PUNCT
ajfa-11937	400	3	september	september	PROPN
ajfa-11937	400	4	,	,	PUNCT
ajfa-11937	400	5	208	208	NUM
ajfa-11937	400	6	-	-	SYM
ajfa-11937	400	7	227	227	NUM
ajfa-11937	400	8	.	.	PUNCT
ajfa-11937	401	1	https://doi.org/10.1111/1467-6281.00012	https://doi.org/10.1111/1467-6281.00012	NOUN
ajfa-11937	401	2	dezoort	dezoort	NOUN
ajfa-11937	401	3	,	,	PUNCT
ajfa-11937	401	4	f.	f.	PROPN
ajfa-11937	401	5	t.	t.	PROPN
ajfa-11937	401	6	,	,	PUNCT
ajfa-11937	401	7	hermanson	hermanson	PROPN
ajfa-11937	401	8	,	,	PUNCT
ajfa-11937	401	9	d.	d.	PROPN
ajfa-11937	401	10	r.	r.	PROPN
ajfa-11937	401	11	,	,	PUNCT
ajfa-11937	401	12	archambeault	archambeault	PROPN
ajfa-11937	401	13	,	,	PUNCT
ajfa-11937	401	14	d.	d.	PROPN
ajfa-11937	401	15	s.	s.	PROPN
ajfa-11937	401	16	,	,	PUNCT
ajfa-11937	401	17	&	&	CCONJ
ajfa-11937	401	18	reed	reed	PROPN
ajfa-11937	401	19	,	,	PUNCT
ajfa-11937	401	20	s.	s.	PROPN
ajfa-11937	401	21	(	(	PUNCT
ajfa-11937	401	22	2002	2002	NUM
ajfa-11937	401	23	)	)	PUNCT
ajfa-11937	401	24	.	.	PUNCT
ajfa-11937	402	1	audit	audit	NOUN
ajfa-11937	402	2	committee	committee	NOUN
ajfa-11937	402	3	effectiveness	effectiveness	NOUN
ajfa-11937	402	4	:	:	PUNCT
ajfa-11937	402	5	a	a	DET
ajfa-11937	402	6	synthesis	synthesis	NOUN
ajfa-11937	402	7	of	of	ADP
ajfa-11937	402	8	the	the	DET
ajfa-11937	402	9	empirical	empirical	ADJ
ajfa-11937	402	10	audit	audit	NOUN
ajfa-11937	402	11	committee	committee	NOUN
ajfa-11937	402	12	literature	literature	PROPN
ajfa-11937	402	13	.	.	PUNCT
ajfa-11937	403	1	journal	journal	PROPN
ajfa-11937	403	2	of	of	ADP
ajfa-11937	403	3	accounting	accounting	NOUN
ajfa-11937	403	4	literature	literature	NOUN
ajfa-11937	403	5	,	,	PUNCT
ajfa-11937	403	6	21	21	NUM
ajfa-11937	403	7	,	,	PUNCT
ajfa-11937	403	8	38	38	NUM
ajfa-11937	403	9	-	-	SYM
ajfa-11937	403	10	75	75	NUM
ajfa-11937	403	11	.	.	PUNCT
ajfa-11937	404	1	dezoort	dezoort	PROPN
ajfa-11937	404	2	,	,	PUNCT
ajfa-11937	404	3	f.	f.	PROPN
ajfa-11937	404	4	t.	t.	PROPN
ajfa-11937	404	5	,	,	PUNCT
ajfa-11937	404	6	&	&	CCONJ
ajfa-11937	404	7	salterio	salterio	PROPN
ajfa-11937	404	8	,	,	PUNCT
ajfa-11937	404	9	s.	s.	PROPN
ajfa-11937	404	10	(	(	PUNCT
ajfa-11937	404	11	2001	2001	NUM
ajfa-11937	404	12	)	)	PUNCT
ajfa-11937	404	13	.	.	PUNCT
ajfa-11937	405	1	the	the	DET
ajfa-11937	405	2	effects	effect	NOUN
ajfa-11937	405	3	of	of	ADP
ajfa-11937	405	4	corporate	corporate	ADJ
ajfa-11937	405	5	governance	governance	NOUN
ajfa-11937	405	6	experience	experience	NOUN
ajfa-11937	405	7	,	,	PUNCT
ajfa-11937	405	8	financial	financial	ADJ
ajfa-11937	405	9	-	-	PUNCT
ajfa-11937	405	10	reporting	reporting	NOUN
ajfa-11937	405	11	and	and	CCONJ
ajfa-11937	405	12	audit	audit	NOUN
ajfa-11937	405	13	knowledge	knowledge	NOUN
ajfa-11937	405	14	on	on	ADP
ajfa-11937	405	15	audit	audit	NOUN
ajfa-11937	405	16	committee	committee	NOUN
ajfa-11937	405	17	members	member	NOUN
ajfa-11937	405	18	’	'	PUNCT
ajfa-11937	405	19	judgements	judgement	NOUN
ajfa-11937	405	20	.	.	PUNCT
ajfa-11937	406	1	auditing	audit	VERB
ajfa-11937	406	2	:	:	PUNCT
ajfa-11937	406	3	a	a	DET
ajfa-11937	406	4	journal	journal	NOUN
ajfa-11937	406	5	of	of	ADP
ajfa-11937	406	6	practice	practice	NOUN
ajfa-11937	406	7	and	and	CCONJ
ajfa-11937	406	8	theory	theory	NOUN
ajfa-11937	406	9	,	,	PUNCT
ajfa-11937	406	10	20	20	NUM
ajfa-11937	406	11	,	,	PUNCT
ajfa-11937	406	12	31	31	NUM
ajfa-11937	406	13	-	-	SYM
ajfa-11937	406	14	47	47	NUM
ajfa-11937	406	15	.	.	PUNCT
ajfa-11937	407	1	https://doi.org/10.2308/aud.2001.20.2.31	https://doi.org/10.2308/aud.2001.20.2.31	PROPN
ajfa-11937	407	2	fama	fama	PROPN
ajfa-11937	407	3	,	,	PUNCT
ajfa-11937	407	4	e.	e.	PROPN
ajfa-11937	407	5	f.	f.	PROPN
ajfa-11937	407	6	,	,	PUNCT
ajfa-11937	407	7	&	&	CCONJ
ajfa-11937	407	8	jensen	jensen	PROPN
ajfa-11937	407	9	,	,	PUNCT
ajfa-11937	407	10	m.	m.	PROPN
ajfa-11937	407	11	c.	c.	PROPN
ajfa-11937	407	12	(	(	PUNCT
ajfa-11937	407	13	1983	1983	NUM
ajfa-11937	407	14	)	)	PUNCT
ajfa-11937	407	15	.	.	PUNCT
ajfa-11937	408	1	separation	separation	NOUN
ajfa-11937	408	2	of	of	ADP
ajfa-11937	408	3	ownership	ownership	NOUN
ajfa-11937	408	4	and	and	CCONJ
ajfa-11937	408	5	control	control	NOUN
ajfa-11937	408	6	.	.	PUNCT
ajfa-11937	409	1	journal	journal	PROPN
ajfa-11937	409	2	of	of	ADP
ajfa-11937	409	3	law	law	NOUN
ajfa-11937	409	4	and	and	CCONJ
ajfa-11937	409	5	economics	economic	NOUN
ajfa-11937	409	6	,	,	PUNCT
ajfa-11937	409	7	26(2	26(2	NUM
ajfa-11937	409	8	)	)	PUNCT
ajfa-11937	409	9	,	,	PUNCT
ajfa-11937	409	10	301	301	NUM
ajfa-11937	409	11	-	-	SYM
ajfa-11937	409	12	326	326	NUM
ajfa-11937	409	13	.	.	PUNCT
ajfa-11937	410	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
ajfa-11937	410	2	felo	felo	ADJ
ajfa-11937	410	3	,	,	PUNCT
ajfa-11937	410	4	a.	a.	PROPN
ajfa-11937	410	5	j.	j.	PROPN
ajfa-11937	410	6	,	,	PUNCT
ajfa-11937	410	7	krishnamurthy	krishnamurthy	PROPN
ajfa-11937	410	8	,	,	PUNCT
ajfa-11937	410	9	s.	s.	PROPN
ajfa-11937	410	10	,	,	PUNCT
ajfa-11937	410	11	&	&	CCONJ
ajfa-11937	410	12	solieri	solieri	PROPN
ajfa-11937	410	13	,	,	PUNCT
ajfa-11937	410	14	s.	s.	PROPN
ajfa-11937	410	15	a.	a.	PROPN
ajfa-11937	410	16	(	(	PUNCT
ajfa-11937	410	17	2003	2003	NUM
ajfa-11937	410	18	)	)	PUNCT
ajfa-11937	410	19	.	.	PUNCT
ajfa-11937	411	1	audit	audit	NOUN
ajfa-11937	411	2	committee	committee	NOUN
ajfa-11937	411	3	characteristics	characteristic	NOUN
ajfa-11937	411	4	and	and	CCONJ
ajfa-11937	411	5	the	the	DET
ajfa-11937	411	6	perceived	perceive	VERB
ajfa-11937	411	7	quality	quality	NOUN
ajfa-11937	411	8	of	of	ADP
ajfa-11937	411	9	financial	financial	ADJ
ajfa-11937	411	10	reporting	reporting	NOUN
ajfa-11937	411	11	:	:	PUNCT
ajfa-11937	411	12	an	an	DET
ajfa-11937	411	13	empirical	empirical	ADJ
ajfa-11937	411	14	analysis	analysis	NOUN
ajfa-11937	411	15	.	.	PUNCT
ajfa-11937	412	1	working	work	VERB
ajfa-11937	412	2	paper	paper	NOUN
ajfa-11937	412	3	.	.	PUNCT
ajfa-11937	413	1	https://doi.org/10.2139/ssrn.401240	https://doi.org/10.2139/ssrn.401240	PROPN
ajfa-11937	413	2	goddard	goddard	PROPN
ajfa-11937	413	3	,	,	PUNCT
ajfa-11937	413	4	a.	a.	PROPN
ajfa-11937	413	5	r.	r.	PROPN
ajfa-11937	413	6	,	,	PUNCT
ajfa-11937	413	7	&	&	CCONJ
ajfa-11937	413	8	masters	master	NOUN
ajfa-11937	413	9	,	,	PUNCT
ajfa-11937	413	10	c.	c.	PROPN
ajfa-11937	413	11	(	(	PUNCT
ajfa-11937	413	12	2001	2001	NUM
ajfa-11937	413	13	)	)	PUNCT
ajfa-11937	413	14	.	.	PUNCT
ajfa-11937	414	1	audit	audit	NOUN
ajfa-11937	414	2	committee	committee	NOUN
ajfa-11937	414	3	,	,	PUNCT
ajfa-11937	414	4	cadbury	cadbury	PROPN
ajfa-11937	414	5	code	code	NOUN
ajfa-11937	414	6	and	and	CCONJ
ajfa-11937	414	7	audit	audit	NOUN
ajfa-11937	414	8	fees	fee	NOUN
ajfa-11937	414	9	:	:	PUNCT
ajfa-11937	414	10	an	an	DET
ajfa-11937	414	11	empirical	empirical	ADJ
ajfa-11937	414	12	analysis	analysis	NOUN
ajfa-11937	414	13	of	of	ADP
ajfa-11937	414	14	uk	uk	PROPN
ajfa-11937	414	15	companies	company	NOUN
ajfa-11937	414	16	.	.	PUNCT
ajfa-11937	415	1	managerial	managerial	ADJ
ajfa-11937	415	2	auditing	auditing	NOUN
ajfa-11937	415	3	journal	journal	PROPN
ajfa-11937	415	4	,	,	PUNCT
ajfa-11937	415	5	15(7	15(7	NUM
ajfa-11937	415	6	)	)	PUNCT
ajfa-11937	415	7	,	,	PUNCT
ajfa-11937	415	8	358	358	NUM
ajfa-11937	415	9	-	-	SYM
ajfa-11937	415	10	371	371	NUM
ajfa-11937	415	11	.	.	PUNCT
ajfa-11937	416	1	https://doi.org/10.1108/02686900010344638	https://doi.org/10.1108/02686900010344638	ADJ
ajfa-11937	416	2	goodwin	goodwin	PROPN
ajfa-11937	416	3	,	,	PUNCT
ajfa-11937	416	4	j.	j.	PROPN
ajfa-11937	416	5	(	(	PUNCT
ajfa-11937	416	6	2003	2003	NUM
ajfa-11937	416	7	)	)	PUNCT
ajfa-11937	416	8	.	.	PUNCT
ajfa-11937	417	1	the	the	DET
ajfa-11937	417	2	relationship	relationship	NOUN
ajfa-11937	417	3	between	between	ADP
ajfa-11937	417	4	the	the	DET
ajfa-11937	417	5	audit	audit	NOUN
ajfa-11937	417	6	committee	committee	NOUN
ajfa-11937	417	7	and	and	CCONJ
ajfa-11937	417	8	the	the	DET
ajfa-11937	417	9	internal	internal	ADJ
ajfa-11937	417	10	audit	audit	NOUN
ajfa-11937	417	11	function	function	NOUN
ajfa-11937	417	12	:	:	PUNCT
ajfa-11937	417	13	evidence	evidence	NOUN
ajfa-11937	417	14	from	from	ADP
ajfa-11937	417	15	australia	australia	PROPN
ajfa-11937	417	16	and	and	CCONJ
ajfa-11937	417	17	new	new	PROPN
ajfa-11937	417	18	zealand	zealand	PROPN
ajfa-11937	417	19	.	.	PUNCT
ajfa-11937	418	1	international	international	PROPN
ajfa-11937	418	2	journal	journal	PROPN
ajfa-11937	418	3	of	of	ADP
ajfa-11937	418	4	auditing	auditing	NOUN
ajfa-11937	418	5	,	,	PUNCT
ajfa-11937	418	6	7	7	NUM
ajfa-11937	418	7	,	,	PUNCT
ajfa-11937	418	8	263	263	NUM
ajfa-11937	418	9	-	-	SYM
ajfa-11937	418	10	278	278	NUM
ajfa-11937	418	11	.	.	PUNCT
ajfa-11937	419	1	https://doi.org/10.1046/j.1099-1123.2003.00074.x	https://doi.org/10.1046/j.1099-1123.2003.00074.x	ADJ
ajfa-11937	419	2	asian	asian	ADJ
ajfa-11937	419	3	journal	journal	PROPN
ajfa-11937	419	4	of	of	ADP
ajfa-11937	419	5	finance	finance	PROPN
ajfa-11937	419	6	&	&	CCONJ
ajfa-11937	419	7	accounting	accounting	PROPN
ajfa-11937	419	8	issn	issn	PROPN
ajfa-11937	419	9	1946	1946	NUM
ajfa-11937	419	10	-	-	PUNCT
ajfa-11937	419	11	052x	052x	PROPN
ajfa-11937	419	12	2017	2017	NUM
ajfa-11937	419	13	,	,	PUNCT
ajfa-11937	419	14	vol	vol	NOUN
ajfa-11937	419	15	.	.	NOUN
ajfa-11937	419	16	9	9	NUM
ajfa-11937	419	17	,	,	PUNCT
ajfa-11937	419	18	no	no	NOUN
ajfa-11937	419	19	.	.	NOUN
ajfa-11937	419	20	2	2	NUM
ajfa-11937	419	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	419	22	185	185	NUM
ajfa-11937	419	23	goodwin	goodwin	PROPN
ajfa-11937	419	24	,	,	PUNCT
ajfa-11937	419	25	j.	j.	PROPN
ajfa-11937	419	26	,	,	PUNCT
ajfa-11937	419	27	&	&	CCONJ
ajfa-11937	419	28	kent	kent	PROPN
ajfa-11937	419	29	,	,	PUNCT
ajfa-11937	419	30	p.	p.	NOUN
ajfa-11937	419	31	(	(	PUNCT
ajfa-11937	419	32	2006a	2006a	NUM
ajfa-11937	419	33	)	)	PUNCT
ajfa-11937	419	34	.	.	PUNCT
ajfa-11937	420	1	relation	relation	NOUN
ajfa-11937	420	2	between	between	ADP
ajfa-11937	420	3	external	external	ADJ
ajfa-11937	420	4	audit	audit	NOUN
ajfa-11937	420	5	fees	fee	NOUN
ajfa-11937	420	6	,	,	PUNCT
ajfa-11937	420	7	audit	audit	NOUN
ajfa-11937	420	8	committee	committee	NOUN
ajfa-11937	420	9	characteristics	characteristic	NOUN
ajfa-11937	420	10	and	and	CCONJ
ajfa-11937	420	11	internal	internal	ADJ
ajfa-11937	420	12	audit	audit	NOUN
ajfa-11937	420	13	.	.	PUNCT
ajfa-11937	421	1	journal	journal	NOUN
ajfa-11937	421	2	of	of	ADP
ajfa-11937	421	3	accounting	accounting	NOUN
ajfa-11937	421	4	and	and	CCONJ
ajfa-11937	421	5	finance	finance	NOUN
ajfa-11937	421	6	,	,	PUNCT
ajfa-11937	421	7	46(4	46(4	NOUN
ajfa-11937	421	8	)	)	PUNCT
ajfa-11937	421	9	,	,	PUNCT
ajfa-11937	421	10	387	387	NUM
ajfa-11937	421	11	-	-	SYM
ajfa-11937	421	12	404	404	NUM
ajfa-11937	421	13	.	.	PUNCT
ajfa-11937	422	1	https://doi.org/10.1111/j.1467-629x.2006.00174.x	https://doi.org/10.1111/j.1467-629x.2006.00174.x	PROPN
ajfa-11937	422	2	goodwin	goodwin	PROPN
ajfa-11937	422	3	,	,	PUNCT
ajfa-11937	422	4	j.	j.	PROPN
ajfa-11937	422	5	,	,	PUNCT
ajfa-11937	422	6	&	&	CCONJ
ajfa-11937	422	7	kent	kent	PROPN
ajfa-11937	422	8	,	,	PUNCT
ajfa-11937	422	9	p.	p.	NOUN
ajfa-11937	422	10	(	(	PUNCT
ajfa-11937	422	11	2006b	2006b	NUM
ajfa-11937	422	12	)	)	PUNCT
ajfa-11937	422	13	.	.	PUNCT
ajfa-11937	423	1	the	the	DET
ajfa-11937	423	2	use	use	NOUN
ajfa-11937	423	3	of	of	ADP
ajfa-11937	423	4	internal	internal	ADJ
ajfa-11937	423	5	audit	audit	NOUN
ajfa-11937	423	6	by	by	ADP
ajfa-11937	423	7	australian	australian	ADJ
ajfa-11937	423	8	companies	company	NOUN
ajfa-11937	423	9	.	.	PUNCT
ajfa-11937	424	1	managerial	managerial	ADJ
ajfa-11937	424	2	auditing	auditing	NOUN
ajfa-11937	424	3	journal	journal	NOUN
ajfa-11937	424	4	,	,	PUNCT
ajfa-11937	424	5	21(1	21(1	NUM
ajfa-11937	424	6	)	)	PUNCT
ajfa-11937	424	7	,	,	PUNCT
ajfa-11937	424	8	81	81	NUM
ajfa-11937	424	9	-	-	SYM
ajfa-11937	424	10	101	101	NUM
ajfa-11937	424	11	.	.	PUNCT
ajfa-11937	425	1	https://doi.org/10.1108/02686900610634775	https://doi.org/10.1108/02686900610634775	NOUN
ajfa-11937	425	2	goodwin	goodwin	PROPN
ajfa-11937	425	3	,	,	PUNCT
ajfa-11937	425	4	j.	j.	PROPN
ajfa-11937	425	5	,	,	PUNCT
ajfa-11937	425	6	&	&	CCONJ
ajfa-11937	425	7	yeo	yeo	PROPN
ajfa-11937	425	8	,	,	PUNCT
ajfa-11937	425	9	t.	t.	PROPN
ajfa-11937	425	10	y.	y.	PROPN
ajfa-11937	425	11	(	(	PUNCT
ajfa-11937	425	12	2001	2001	NUM
ajfa-11937	425	13	)	)	PUNCT
ajfa-11937	425	14	.	.	PUNCT
ajfa-11937	426	1	two	two	NUM
ajfa-11937	426	2	factors	factor	NOUN
ajfa-11937	426	3	affecting	affect	VERB
ajfa-11937	426	4	internal	internal	ADJ
ajfa-11937	426	5	audit	audit	NOUN
ajfa-11937	426	6	independence	independence	NOUN
ajfa-11937	426	7	and	and	CCONJ
ajfa-11937	426	8	objectivity	objectivity	NOUN
ajfa-11937	426	9	:	:	PUNCT
ajfa-11937	426	10	evidence	evidence	NOUN
ajfa-11937	426	11	from	from	ADP
ajfa-11937	426	12	singapore	singapore	PROPN
ajfa-11937	426	13	.	.	PUNCT
ajfa-11937	427	1	international	international	ADJ
ajfa-11937	427	2	journal	journal	PROPN
ajfa-11937	427	3	of	of	ADP
ajfa-11937	427	4	auditing	auditing	NOUN
ajfa-11937	427	5	,	,	PUNCT
ajfa-11937	427	6	5	5	NUM
ajfa-11937	427	7	,	,	PUNCT
ajfa-11937	427	8	107	107	NUM
ajfa-11937	427	9	-	-	SYM
ajfa-11937	427	10	125	125	NUM
ajfa-11937	427	11	.	.	PUNCT
ajfa-11937	428	1	https://doi.org/10.1111/j.1099-1123.2001.00329.x	https://doi.org/10.1111/j.1099-1123.2001.00329.x	PROPN
ajfa-11937	428	2	gwilliam	gwilliam	PROPN
ajfa-11937	428	3	,	,	PUNCT
ajfa-11937	428	4	d.	d.	PROPN
ajfa-11937	428	5	,	,	PUNCT
ajfa-11937	428	6	&	&	CCONJ
ajfa-11937	428	7	kilcommins	kilcommin	NOUN
ajfa-11937	428	8	,	,	PUNCT
ajfa-11937	428	9	m.	m.	NOUN
ajfa-11937	428	10	(	(	PUNCT
ajfa-11937	428	11	1998	1998	NUM
ajfa-11937	428	12	)	)	PUNCT
ajfa-11937	428	13	.	.	PUNCT
ajfa-11937	429	1	the	the	DET
ajfa-11937	429	2	impact	impact	NOUN
ajfa-11937	429	3	of	of	ADP
ajfa-11937	429	4	audit	audit	NOUN
ajfa-11937	429	5	firm	firm	ADJ
ajfa-11937	429	6	size	size	NOUN
ajfa-11937	429	7	and	and	CCONJ
ajfa-11937	429	8	audit	audit	NOUN
ajfa-11937	429	9	committee	committee	NOUN
ajfa-11937	429	10	perceptions	perception	NOUN
ajfa-11937	429	11	of	of	ADP
ajfa-11937	429	12	auditor	auditor	NOUN
ajfa-11937	429	13	independence	independence	NOUN
ajfa-11937	429	14	and	and	CCONJ
ajfa-11937	429	15	financial	financial	ADJ
ajfa-11937	429	16	statement	statement	NOUN
ajfa-11937	429	17	reliability	reliability	NOUN
ajfa-11937	429	18	in	in	ADP
ajfa-11937	429	19	ireland	ireland	PROPN
ajfa-11937	429	20	.	.	PUNCT
ajfa-11937	430	1	irish	irish	PROPN
ajfa-11937	430	2	accounting	accounting	PROPN
ajfa-11937	430	3	review	review	PROPN
ajfa-11937	430	4	,	,	PUNCT
ajfa-11937	430	5	5(1	5(1	NUM
ajfa-11937	430	6	)	)	PUNCT
ajfa-11937	430	7	,	,	PUNCT
ajfa-11937	430	8	23	23	NUM
ajfa-11937	430	9	-	-	SYM
ajfa-11937	430	10	56	56	NUM
ajfa-11937	430	11	.	.	PUNCT
ajfa-11937	431	1	hair	hair	NOUN
ajfa-11937	431	2	,	,	PUNCT
ajfa-11937	431	3	j.	j.	PROPN
ajfa-11937	431	4	f.	f.	PROPN
ajfa-11937	431	5	,	,	PUNCT
ajfa-11937	431	6	anderson	anderson	PROPN
ajfa-11937	431	7	,	,	PUNCT
ajfa-11937	431	8	r.	r.	PROPN
ajfa-11937	431	9	e.	e.	PROPN
ajfa-11937	431	10	,	,	PUNCT
ajfa-11937	431	11	tatham	tatham	PROPN
ajfa-11937	431	12	,	,	PUNCT
ajfa-11937	431	13	r.	r.	PROPN
ajfa-11937	431	14	l.	l.	PROPN
ajfa-11937	431	15	,	,	PUNCT
ajfa-11937	431	16	&	&	CCONJ
ajfa-11937	431	17	black	black	PROPN
ajfa-11937	431	18	,	,	PUNCT
ajfa-11937	431	19	w.	w.	PROPN
ajfa-11937	431	20	c.	c.	PROPN
ajfa-11937	431	21	(	(	PUNCT
ajfa-11937	431	22	1995	1995	NUM
ajfa-11937	431	23	)	)	PUNCT
ajfa-11937	431	24	.	.	PUNCT
ajfa-11937	432	1	multivariate	multivariate	NOUN
ajfa-11937	432	2	data	datum	NOUN
ajfa-11937	432	3	analysis	analysis	NOUN
ajfa-11937	432	4	(	(	PUNCT
ajfa-11937	432	5	4th	4th	ADJ
ajfa-11937	432	6	ed	ed	NOUN
ajfa-11937	432	7	.	.	PUNCT
ajfa-11937	432	8	)	)	PUNCT
ajfa-11937	432	9	.	.	PUNCT
ajfa-11937	433	1	new	new	PROPN
ajfa-11937	433	2	jersey	jersey	PROPN
ajfa-11937	433	3	:	:	PUNCT
ajfa-11937	433	4	prentice	prentice	PROPN
ajfa-11937	433	5	hall	hall	PROPN
ajfa-11937	433	6	.	.	PUNCT
ajfa-11937	434	1	hoitash	hoitash	PROPN
ajfa-11937	434	2	,	,	PUNCT
ajfa-11937	434	3	r.	r.	PROPN
ajfa-11937	434	4	,	,	PUNCT
ajfa-11937	434	5	&	&	CCONJ
ajfa-11937	434	6	hoitash	hoitash	PROPN
ajfa-11937	434	7	,	,	PUNCT
ajfa-11937	434	8	u.	u.	PROPN
ajfa-11937	434	9	(	(	PUNCT
ajfa-11937	434	10	2008	2008	NUM
ajfa-11937	434	11	)	)	PUNCT
ajfa-11937	434	12	.	.	PUNCT
ajfa-11937	435	1	the	the	DET
ajfa-11937	435	2	role	role	NOUN
ajfa-11937	435	3	of	of	ADP
ajfa-11937	435	4	audit	audit	NOUN
ajfa-11937	435	5	committees	committee	NOUN
ajfa-11937	435	6	in	in	ADP
ajfa-11937	435	7	managing	manage	VERB
ajfa-11937	435	8	relationships	relationship	NOUN
ajfa-11937	435	9	with	with	ADP
ajfa-11937	435	10	external	external	ADJ
ajfa-11937	435	11	auditors	auditor	NOUN
ajfa-11937	435	12	after	after	ADP
ajfa-11937	435	13	sox	sox	PROPN
ajfa-11937	435	14	.	.	PUNCT
ajfa-11937	435	15	managerial	managerial	ADJ
ajfa-11937	435	16	auditing	auditing	NOUN
ajfa-11937	435	17	journal	journal	NOUN
ajfa-11937	435	18	,	,	PUNCT
ajfa-11937	435	19	24(4	24(4	NUM
ajfa-11937	435	20	)	)	PUNCT
ajfa-11937	435	21	,	,	PUNCT
ajfa-11937	435	22	368	368	NUM
ajfa-11937	435	23	-	-	SYM
ajfa-11937	435	24	397	397	NUM
ajfa-11937	435	25	.	.	PUNCT
ajfa-11937	436	1	https://doi.org/10.1108/02686900910948206	https://doi.org/10.1108/02686900910948206	NOUN
ajfa-11937	436	2	iia	iia	PROPN
ajfa-11937	436	3	research	research	PROPN
ajfa-11937	436	4	foundation	foundation	PROPN
ajfa-11937	436	5	(	(	PUNCT
ajfa-11937	436	6	2003	2003	NUM
ajfa-11937	436	7	)	)	PUNCT
ajfa-11937	436	8	.	.	PUNCT
ajfa-11937	437	1	internal	internal	ADJ
ajfa-11937	437	2	audit	audit	NOUN
ajfa-11937	437	3	reporting	report	VERB
ajfa-11937	437	4	relationships	relationship	NOUN
ajfa-11937	437	5	:	:	PUNCT
ajfa-11937	437	6	serving	serve	VERB
ajfa-11937	437	7	two	two	NUM
ajfa-11937	437	8	masters	master	NOUN
ajfa-11937	437	9	.	.	PUNCT
ajfa-11937	438	1	altamonte	altamonte	PROPN
ajfa-11937	438	2	springs	springs	PROPN
ajfa-11937	438	3	:	:	PUNCT
ajfa-11937	438	4	the	the	DET
ajfa-11937	438	5	institute	institute	NOUN
ajfa-11937	438	6	of	of	ADP
ajfa-11937	438	7	internal	internal	ADJ
ajfa-11937	438	8	auditors	auditor	NOUN
ajfa-11937	438	9	.	.	PUNCT
ajfa-11937	439	1	[	[	X
ajfa-11937	439	2	online	online	X
ajfa-11937	439	3	]	]	X
ajfa-11937	439	4	available	available	ADJ
ajfa-11937	439	5	:	:	PUNCT
ajfa-11937	439	6	https://na.theiia.org/iiarf/public%20documents/internal%20audit%20reporting%20relation	https://na.theiia.org/iiarf/public%20documents/internal%20audit%20reporting%20relation	NOUN
ajfa-11937	439	7	ships%20serving%20two%20masters.pdf	ships%20serving%20two%20masters.pdf	PROPN
ajfa-11937	439	8	(	(	PUNCT
ajfa-11937	439	9	may	may	PROPN
ajfa-11937	439	10	30	30	NUM
ajfa-11937	439	11	,	,	PUNCT
ajfa-11937	439	12	2013	2013	NUM
ajfa-11937	439	13	)	)	PUNCT
ajfa-11937	439	14	.	.	PUNCT
ajfa-11937	440	1	institute	institute	PROPN
ajfa-11937	440	2	of	of	ADP
ajfa-11937	440	3	internal	internal	ADJ
ajfa-11937	440	4	auditors	auditor	NOUN
ajfa-11937	440	5	(	(	PUNCT
ajfa-11937	440	6	2002a	2002a	NOUN
ajfa-11937	440	7	)	)	PUNCT
ajfa-11937	440	8	.	.	PUNCT
ajfa-11937	441	1	the	the	DET
ajfa-11937	441	2	iia	iia	PROPN
ajfa-11937	441	3	’s	’s	PART
ajfa-11937	441	4	recommendations	recommendation	NOUN
ajfa-11937	441	5	to	to	ADP
ajfa-11937	441	6	the	the	DET
ajfa-11937	441	7	conference	conference	NOUN
ajfa-11937	441	8	committee	committee	NOUN
ajfa-11937	441	9	on	on	ADP
ajfa-11937	441	10	h.r	h.r	PROPN
ajfa-11937	441	11	.	.	PROPN
ajfa-11937	441	12	altamonte	altamonte	PROPN
ajfa-11937	441	13	springs	springs	PROPN
ajfa-11937	441	14	:	:	PUNCT
ajfa-11937	441	15	the	the	DET
ajfa-11937	441	16	institute	institute	NOUN
ajfa-11937	441	17	of	of	ADP
ajfa-11937	441	18	internal	internal	ADJ
ajfa-11937	441	19	auditors	auditor	NOUN
ajfa-11937	441	20	.	.	PUNCT
ajfa-11937	442	1	institute	institute	PROPN
ajfa-11937	442	2	of	of	ADP
ajfa-11937	442	3	internal	internal	ADJ
ajfa-11937	442	4	auditors	auditor	NOUN
ajfa-11937	442	5	(	(	PUNCT
ajfa-11937	442	6	2002b	2002b	NUM
ajfa-11937	442	7	)	)	PUNCT
ajfa-11937	442	8	.	.	PUNCT
ajfa-11937	443	1	recommendations	recommendation	NOUN
ajfa-11937	443	2	for	for	ADP
ajfa-11937	443	3	improving	improve	VERB
ajfa-11937	443	4	corporate	corporate	ADJ
ajfa-11937	443	5	governance	governance	NOUN
ajfa-11937	443	6	.	.	PUNCT
ajfa-11937	444	1	altamonte	altamonte	PROPN
ajfa-11937	444	2	springs	springs	PROPN
ajfa-11937	444	3	:	:	PUNCT
ajfa-11937	444	4	the	the	DET
ajfa-11937	444	5	institute	institute	NOUN
ajfa-11937	444	6	of	of	ADP
ajfa-11937	444	7	internal	internal	ADJ
ajfa-11937	444	8	auditors	auditor	NOUN
ajfa-11937	444	9	.	.	PUNCT
ajfa-11937	445	1	institute	institute	PROPN
ajfa-11937	445	2	of	of	ADP
ajfa-11937	445	3	internal	internal	ADJ
ajfa-11937	445	4	auditors	auditor	NOUN
ajfa-11937	445	5	(	(	PUNCT
ajfa-11937	445	6	2003a	2003a	NUM
ajfa-11937	445	7	)	)	PUNCT
ajfa-11937	445	8	.	.	PUNCT
ajfa-11937	446	1	the	the	DET
ajfa-11937	446	2	iia	iia	PROPN
ajfa-11937	446	3	’s	’s	PART
ajfa-11937	446	4	position	position	NOUN
ajfa-11937	446	5	statement	statement	NOUN
ajfa-11937	446	6	on	on	ADP
ajfa-11937	446	7	audit	audit	NOUN
ajfa-11937	446	8	committees	committee	NOUN
ajfa-11937	446	9	.	.	PUNCT
ajfa-11937	447	1	altamonte	altamonte	PROPN
ajfa-11937	447	2	springs	springs	PROPN
ajfa-11937	447	3	:	:	PUNCT
ajfa-11937	447	4	the	the	DET
ajfa-11937	447	5	institute	institute	NOUN
ajfa-11937	447	6	of	of	ADP
ajfa-11937	447	7	internal	internal	ADJ
ajfa-11937	447	8	auditors	auditor	NOUN
ajfa-11937	447	9	.	.	PUNCT
ajfa-11937	448	1	institute	institute	PROPN
ajfa-11937	448	2	of	of	ADP
ajfa-11937	448	3	internal	internal	ADJ
ajfa-11937	448	4	auditors	auditor	NOUN
ajfa-11937	448	5	(	(	PUNCT
ajfa-11937	448	6	2003b	2003b	NUM
ajfa-11937	448	7	)	)	PUNCT
ajfa-11937	448	8	.	.	PUNCT
ajfa-11937	449	1	the	the	DET
ajfa-11937	449	2	iia	iia	PROPN
ajfa-11937	449	3	’s	’s	PART
ajfa-11937	449	4	commentary	commentary	NOUN
ajfa-11937	449	5	regarding	regard	VERB
ajfa-11937	449	6	pcaob	pcaob	NOUN
ajfa-11937	449	7	rulemaking	rulemaking	NOUN
ajfa-11937	449	8	docket	docket	NOUN
ajfa-11937	449	9	no.008	no.008	PROPN
ajfa-11937	449	10	.	.	PUNCT
ajfa-11937	450	1	altamonte	altamonte	PROPN
ajfa-11937	450	2	springs	springs	PROPN
ajfa-11937	450	3	:	:	PUNCT
ajfa-11937	450	4	the	the	DET
ajfa-11937	450	5	institute	institute	NOUN
ajfa-11937	450	6	of	of	ADP
ajfa-11937	450	7	internal	internal	ADJ
ajfa-11937	450	8	auditors	auditor	NOUN
ajfa-11937	450	9	.	.	PUNCT
ajfa-11937	451	1	institute	institute	PROPN
ajfa-11937	451	2	of	of	ADP
ajfa-11937	451	3	internal	internal	ADJ
ajfa-11937	451	4	auditors	auditor	NOUN
ajfa-11937	451	5	(	(	PUNCT
ajfa-11937	451	6	2004	2004	NUM
ajfa-11937	451	7	)	)	PUNCT
ajfa-11937	451	8	.	.	PUNCT
ajfa-11937	452	1	the	the	DET
ajfa-11937	452	2	role	role	NOUN
ajfa-11937	452	3	of	of	ADP
ajfa-11937	452	4	internal	internal	ADJ
ajfa-11937	452	5	auditing	auditing	NOUN
ajfa-11937	452	6	in	in	ADP
ajfa-11937	452	7	enterprise	enterprise	NOUN
ajfa-11937	452	8	-	-	PUNCT
ajfa-11937	452	9	wide	wide	ADJ
ajfa-11937	452	10	risk	risk	NOUN
ajfa-11937	452	11	management	management	NOUN
ajfa-11937	452	12	.	.	PUNCT
ajfa-11937	453	1	altamonte	altamonte	PROPN
ajfa-11937	453	2	springs	springs	PROPN
ajfa-11937	453	3	:	:	PUNCT
ajfa-11937	453	4	the	the	DET
ajfa-11937	453	5	institute	institute	NOUN
ajfa-11937	453	6	of	of	ADP
ajfa-11937	453	7	internal	internal	ADJ
ajfa-11937	453	8	auditors	auditor	NOUN
ajfa-11937	453	9	.	.	PUNCT
ajfa-11937	454	1	[	[	X
ajfa-11937	454	2	online	online	X
ajfa-11937	454	3	]	]	X
ajfa-11937	454	4	available	available	ADJ
ajfa-11937	454	5	:	:	PUNCT
ajfa-11937	454	6	http://www.ucop.edu/enterprise-risk-management/_files/role_intaudit.pdf	http://www.ucop.edu/enterprise-risk-management/_files/role_intaudit.pdf	PROPN
ajfa-11937	454	7	(	(	PUNCT
ajfa-11937	454	8	may	may	PROPN
ajfa-11937	454	9	30	30	NUM
ajfa-11937	454	10	,	,	PUNCT
ajfa-11937	454	11	2013	2013	NUM
ajfa-11937	454	12	)	)	PUNCT
ajfa-11937	454	13	.	.	PUNCT
ajfa-11937	455	1	jensen	jensen	PROPN
ajfa-11937	455	2	,	,	PUNCT
ajfa-11937	455	3	m.	m.	PROPN
ajfa-11937	455	4	c.	c.	PROPN
ajfa-11937	455	5	,	,	PUNCT
ajfa-11937	455	6	&	&	CCONJ
ajfa-11937	455	7	meckling	meckling	PROPN
ajfa-11937	455	8	,	,	PUNCT
ajfa-11937	455	9	w.	w.	PROPN
ajfa-11937	455	10	h.	h.	PROPN
ajfa-11937	455	11	(	(	PUNCT
ajfa-11937	455	12	1976	1976	NUM
ajfa-11937	455	13	)	)	PUNCT
ajfa-11937	455	14	.	.	PUNCT
ajfa-11937	456	1	theory	theory	NOUN
ajfa-11937	456	2	of	of	ADP
ajfa-11937	456	3	the	the	DET
ajfa-11937	456	4	firm	firm	NOUN
ajfa-11937	456	5	:	:	PUNCT
ajfa-11937	456	6	managerial	managerial	ADJ
ajfa-11937	456	7	behaviour	behaviour	NOUN
ajfa-11937	456	8	,	,	PUNCT
ajfa-11937	456	9	agency	agency	NOUN
ajfa-11937	456	10	costs	cost	NOUN
ajfa-11937	456	11	and	and	CCONJ
ajfa-11937	456	12	ownership	ownership	NOUN
ajfa-11937	456	13	structure	structure	NOUN
ajfa-11937	456	14	.	.	PUNCT
ajfa-11937	457	1	journal	journal	NOUN
ajfa-11937	457	2	of	of	ADP
ajfa-11937	457	3	financial	financial	ADJ
ajfa-11937	457	4	economics	economic	NOUN
ajfa-11937	457	5	,	,	PUNCT
ajfa-11937	457	6	3	3	NUM
ajfa-11937	457	7	,	,	PUNCT
ajfa-11937	457	8	305	305	NUM
ajfa-11937	457	9	-	-	SYM
ajfa-11937	457	10	360	360	NUM
ajfa-11937	457	11	.	.	PUNCT
ajfa-11937	458	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-11937	458	2	kalbers	kalber	NOUN
ajfa-11937	458	3	,	,	PUNCT
ajfa-11937	458	4	l.	l.	PROPN
ajfa-11937	458	5	p.	p.	PROPN
ajfa-11937	458	6	,	,	PUNCT
ajfa-11937	458	7	&	&	CCONJ
ajfa-11937	458	8	fogarty	fogarty	PROPN
ajfa-11937	458	9	,	,	PUNCT
ajfa-11937	458	10	t.	t.	PROPN
ajfa-11937	458	11	j.	j.	PROPN
ajfa-11937	458	12	(	(	PUNCT
ajfa-11937	458	13	1993	1993	NUM
ajfa-11937	458	14	)	)	PUNCT
ajfa-11937	458	15	.	.	PUNCT
ajfa-11937	459	1	audit	audit	NOUN
ajfa-11937	459	2	committee	committee	NOUN
ajfa-11937	459	3	effectiveness	effectiveness	NOUN
ajfa-11937	459	4	:	:	PUNCT
ajfa-11937	459	5	an	an	DET
ajfa-11937	459	6	empirical	empirical	ADJ
ajfa-11937	459	7	investigation	investigation	NOUN
ajfa-11937	459	8	of	of	ADP
ajfa-11937	459	9	the	the	DET
ajfa-11937	459	10	contribution	contribution	NOUN
ajfa-11937	459	11	of	of	ADP
ajfa-11937	459	12	power	power	NOUN
ajfa-11937	459	13	.	.	PUNCT
ajfa-11937	460	1	auditing	auditing	NOUN
ajfa-11937	460	2	:	:	PUNCT
ajfa-11937	460	3	a	a	DET
ajfa-11937	460	4	journal	journal	NOUN
ajfa-11937	460	5	of	of	ADP
ajfa-11937	460	6	practice	practice	NOUN
ajfa-11937	460	7	and	and	CCONJ
ajfa-11937	460	8	theory	theory	NOUN
ajfa-11937	460	9	,	,	PUNCT
ajfa-11937	460	10	12(1	12(1	NUM
ajfa-11937	460	11	)	)	PUNCT
ajfa-11937	460	12	,	,	PUNCT
ajfa-11937	460	13	24	24	NUM
ajfa-11937	460	14	-	-	SYM
ajfa-11937	460	15	49	49	NUM
ajfa-11937	460	16	.	.	PUNCT
ajfa-11937	461	1	asian	asian	ADJ
ajfa-11937	461	2	journal	journal	PROPN
ajfa-11937	461	3	of	of	ADP
ajfa-11937	461	4	finance	finance	PROPN
ajfa-11937	461	5	&	&	CCONJ
ajfa-11937	461	6	accounting	accounting	PROPN
ajfa-11937	461	7	issn	issn	PROPN
ajfa-11937	461	8	1946	1946	NUM
ajfa-11937	461	9	-	-	PUNCT
ajfa-11937	461	10	052x	052x	PROPN
ajfa-11937	461	11	2017	2017	NUM
ajfa-11937	461	12	,	,	PUNCT
ajfa-11937	461	13	vol	vol	NOUN
ajfa-11937	461	14	.	.	NOUN
ajfa-11937	461	15	9	9	NUM
ajfa-11937	461	16	,	,	PUNCT
ajfa-11937	461	17	no	no	NOUN
ajfa-11937	461	18	.	.	NOUN
ajfa-11937	461	19	2	2	NUM
ajfa-11937	461	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11937	461	21	186	186	NUM
ajfa-11937	461	22	kanel	kanel	PROPN
ajfa-11937	461	23	,	,	PUNCT
ajfa-11937	461	24	r.	r.	PROPN
ajfa-11937	461	25	,	,	PUNCT
ajfa-11937	461	26	mausbach	mausbach	NOUN
ajfa-11937	461	27	,	,	PUNCT
ajfa-11937	461	28	b.	b.	PROPN
ajfa-11937	461	29	t.	t.	PROPN
ajfa-11937	461	30	,	,	PUNCT
ajfa-11937	461	31	kudielka	kudielka	PROPN
ajfa-11937	461	32	,	,	PUNCT
ajfa-11937	461	33	b.	b.	PROPN
ajfa-11937	461	34	m.	m.	PROPN
ajfa-11937	461	35	,	,	PUNCT
ajfa-11937	461	36	&	&	CCONJ
ajfa-11937	461	37	orth	orth	PROPN
ajfa-11937	461	38	-	-	PUNCT
ajfa-11937	461	39	gomer	gomer	PROPN
ajfa-11937	461	40	,	,	PUNCT
ajfa-11937	461	41	k.	k.	PROPN
ajfa-11937	461	42	(	(	PUNCT
ajfa-11937	461	43	2008	2008	NUM
ajfa-11937	461	44	)	)	PUNCT
ajfa-11937	461	45	.	.	PUNCT
ajfa-11937	462	1	relation	relation	NOUN
ajfa-11937	462	2	of	of	ADP
ajfa-11937	462	3	morning	morning	NOUN
ajfa-11937	462	4	serum	serum	NOUN
ajfa-11937	462	5	cortisol	cortisol	NOUN
ajfa-11937	462	6	to	to	PART
ajfa-11937	462	7	prothrombotic	prothrombotic	ADJ
ajfa-11937	462	8	activity	activity	NOUN
ajfa-11937	462	9	in	in	ADP
ajfa-11937	462	10	women	woman	NOUN
ajfa-11937	462	11	with	with	ADP
ajfa-11937	462	12	stable	stable	ADJ
ajfa-11937	462	13	coronary	coronary	ADJ
ajfa-11937	462	14	artery	artery	NOUN
ajfa-11937	462	15	disease	disease	NOUN
ajfa-11937	462	16	.	.	PUNCT
ajfa-11937	463	1	journal	journal	PROPN
ajfa-11937	463	2	thrombosis	thrombosis	NOUN
ajfa-11937	463	3	and	and	CCONJ
ajfa-11937	463	4	thrombolysis	thrombolysis	NOUN
ajfa-11937	463	5	,	,	PUNCT
ajfa-11937	463	6	25	25	NUM
ajfa-11937	463	7	,	,	PUNCT
ajfa-11937	463	8	165172	165172	NUM
ajfa-11937	463	9	.	.	PUNCT
ajfa-11937	464	1	https://doi.org/10.1007/s11239-007-0035-7	https://doi.org/10.1007/s11239-007-0035-7	NUM
ajfa-11937	464	2	klein	klein	PROPN
ajfa-11937	464	3	,	,	PUNCT
ajfa-11937	464	4	a.	a.	PROPN
ajfa-11937	464	5	(	(	PUNCT
ajfa-11937	464	6	2002	2002	NUM
ajfa-11937	464	7	)	)	PUNCT
ajfa-11937	464	8	.	.	PUNCT
ajfa-11937	465	1	audit	audit	NOUN
ajfa-11937	465	2	committee	committee	PROPN
ajfa-11937	465	3	,	,	PUNCT
ajfa-11937	465	4	board	board	NOUN
ajfa-11937	465	5	of	of	ADP
ajfa-11937	465	6	director	director	NOUN
ajfa-11937	465	7	characteristics	characteristic	NOUN
ajfa-11937	465	8	,	,	PUNCT
ajfa-11937	465	9	and	and	CCONJ
ajfa-11937	465	10	earnings	earning	NOUN
ajfa-11937	465	11	management	management	NOUN
ajfa-11937	465	12	.	.	PUNCT
ajfa-11937	466	1	journal	journal	NOUN
ajfa-11937	466	2	of	of	ADP
ajfa-11937	466	3	accounting	accounting	NOUN
ajfa-11937	466	4	and	and	CCONJ
ajfa-11937	466	5	economics	economic	NOUN
ajfa-11937	466	6	,	,	PUNCT
ajfa-11937	466	7	33	33	NUM
ajfa-11937	466	8	,	,	PUNCT
ajfa-11937	466	9	375	375	NUM
ajfa-11937	466	10	-	-	SYM
ajfa-11937	466	11	400	400	NUM
ajfa-11937	466	12	.	.	PUNCT
ajfa-11937	467	1	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	PROPN
ajfa-11937	467	2	lary	lary	PROPN
ajfa-11937	467	3	,	,	PUNCT
ajfa-11937	467	4	a.	a.	NOUN
ajfa-11937	467	5	m.	m.	NOUN
ajfa-11937	467	6	,	,	PUNCT
ajfa-11937	467	7	&	&	CCONJ
ajfa-11937	467	8	taylor	taylor	PROPN
ajfa-11937	467	9	,	,	PUNCT
ajfa-11937	467	10	d.w	d.w	PROPN
ajfa-11937	467	11	.	.	PUNCT
ajfa-11937	467	12	(	(	PUNCT
ajfa-11937	467	13	2011	2011	NUM
ajfa-11937	467	14	)	)	PUNCT
ajfa-11937	467	15	.	.	PUNCT
ajfa-11937	468	1	governance	governance	NOUN
ajfa-11937	468	2	characteristics	characteristic	NOUN
ajfa-11937	468	3	and	and	CCONJ
ajfa-11937	468	4	role	role	NOUN
ajfa-11937	468	5	effectiveness	effectiveness	NOUN
ajfa-11937	468	6	of	of	ADP
ajfa-11937	468	7	audit	audit	NOUN
ajfa-11937	468	8	committees	committee	NOUN
ajfa-11937	468	9	.	.	PUNCT
ajfa-11937	469	1	managerial	managerial	ADJ
ajfa-11937	469	2	auditing	auditing	NOUN
ajfa-11937	469	3	journal	journal	NOUN
ajfa-11937	469	4	,	,	PUNCT
ajfa-11937	469	5	27(4	27(4	PROPN
ajfa-11937	469	6	)	)	PUNCT
ajfa-11937	469	7	,	,	PUNCT
ajfa-11937	469	8	336	336	NUM
ajfa-11937	469	9	-	-	SYM
ajfa-11937	469	10	354	354	NUM
ajfa-11937	469	11	.	.	PUNCT
ajfa-11937	469	12	https://doi.org/10.1108/02686901211217969	https://doi.org/10.1108/02686901211217969	PROPN
ajfa-11937	469	13	lin	lin	PROPN
ajfa-11937	469	14	,	,	PUNCT
ajfa-11937	469	15	j.	j.	PROPN
ajfa-11937	469	16	w.	w.	PROPN
ajfa-11937	469	17	,	,	PUNCT
ajfa-11937	469	18	li	li	PROPN
ajfa-11937	469	19	,	,	PUNCT
ajfa-11937	469	20	j.	j.	PROPN
ajfa-11937	469	21	f.	f.	PROPN
ajfa-11937	469	22	,	,	PUNCT
ajfa-11937	469	23	&	&	CCONJ
ajfa-11937	469	24	yang	yang	PROPN
ajfa-11937	469	25	,	,	PUNCT
ajfa-11937	469	26	j.	j.	PROPN
ajfa-11937	469	27	s.	s.	PROPN
ajfa-11937	469	28	(	(	PUNCT
ajfa-11937	469	29	2006	2006	NUM
ajfa-11937	469	30	)	)	PUNCT
ajfa-11937	469	31	.	.	PUNCT
ajfa-11937	470	1	the	the	DET
ajfa-11937	470	2	effect	effect	NOUN
ajfa-11937	470	3	of	of	ADP
ajfa-11937	470	4	audit	audit	NOUN
ajfa-11937	470	5	committee	committee	NOUN
ajfa-11937	470	6	performance	performance	NOUN
ajfa-11937	470	7	on	on	ADP
ajfa-11937	470	8	earnings	earning	NOUN
ajfa-11937	470	9	quality	quality	NOUN
ajfa-11937	470	10	.	.	PUNCT
ajfa-11937	471	1	managerial	managerial	ADJ
ajfa-11937	471	2	auditing	auditing	NOUN
ajfa-11937	471	3	journal	journal	NOUN
ajfa-11937	471	4	,	,	PUNCT
ajfa-11937	471	5	21(9	21(9	NOUN
ajfa-11937	471	6	)	)	PUNCT
ajfa-11937	471	7	,	,	PUNCT
ajfa-11937	471	8	921	921	NUM
ajfa-11937	471	9	-	-	SYM
ajfa-11937	471	10	933	933	NUM
ajfa-11937	471	11	.	.	PUNCT
ajfa-11937	472	1	https://doi.org/10.1108/02686900610705019	https://doi.org/10.1108/02686900610705019	PROPN
ajfa-11937	472	2	munro	munro	PROPN
ajfa-11937	472	3	,	,	PUNCT
ajfa-11937	472	4	l.	l.	PROPN
ajfa-11937	472	5	a.	a.	PROPN
ajfa-11937	472	6	,	,	PUNCT
ajfa-11937	472	7	&	&	CCONJ
ajfa-11937	472	8	buckby	buckby	PROPN
ajfa-11937	472	9	,	,	PUNCT
ajfa-11937	472	10	s.	s.	PROPN
ajfa-11937	472	11	(	(	PUNCT
ajfa-11937	472	12	2008	2008	NUM
ajfa-11937	472	13	)	)	PUNCT
ajfa-11937	472	14	.	.	PUNCT
ajfa-11937	473	1	audit	audit	NOUN
ajfa-11937	473	2	committee	committee	NOUN
ajfa-11937	473	3	regulation	regulation	NOUN
ajfa-11937	473	4	in	in	ADP
ajfa-11937	473	5	australia	australia	PROPN
ajfa-11937	473	6	:	:	PUNCT
ajfa-11937	473	7	how	how	SCONJ
ajfa-11937	473	8	far	far	ADV
ajfa-11937	473	9	have	have	AUX
ajfa-11937	473	10	we	we	PRON
ajfa-11937	473	11	come	come	VERB
ajfa-11937	473	12	?	?	PUNCT
ajfa-11937	474	1	australian	australian	ADJ
ajfa-11937	474	2	accounting	accounting	NOUN
ajfa-11937	474	3	review	review	NOUN
ajfa-11937	474	4	,	,	PUNCT
ajfa-11937	474	5	18(44	18(44	NUM
ajfa-11937	474	6	)	)	PUNCT
ajfa-11937	474	7	,	,	PUNCT
ajfa-11937	474	8	310	310	NUM
ajfa-11937	474	9	-	-	SYM
ajfa-11937	474	10	323	323	NUM
ajfa-11937	474	11	.	.	PUNCT
ajfa-11937	475	1	https://doi.org/10.1111/j.1835-2561.2008.0020.x	https://doi.org/10.1111/j.1835-2561.2008.0020.x	PROPN
ajfa-11937	475	2	raghunandan	raghunandan	PROPN
ajfa-11937	475	3	,	,	PUNCT
ajfa-11937	475	4	k.	k.	PROPN
ajfa-11937	475	5	,	,	PUNCT
ajfa-11937	475	6	rama	rama	PROPN
ajfa-11937	475	7	,	,	PUNCT
ajfa-11937	475	8	d.	d.	PROPN
ajfa-11937	475	9	v.	v.	PROPN
ajfa-11937	475	10	,	,	PUNCT
ajfa-11937	475	11	&	&	CCONJ
ajfa-11937	475	12	scarbrough	scarbrough	PROPN
ajfa-11937	475	13	,	,	PUNCT
ajfa-11937	475	14	p.	p.	PROPN
ajfa-11937	475	15	(	(	PUNCT
ajfa-11937	475	16	1998	1998	NUM
ajfa-11937	475	17	)	)	PUNCT
ajfa-11937	475	18	.	.	PUNCT
ajfa-11937	476	1	accounting	accounting	NOUN
ajfa-11937	476	2	and	and	CCONJ
ajfa-11937	476	3	audit	audit	NOUN
ajfa-11937	476	4	knowledge	knowledge	NOUN
ajfa-11937	476	5	level	level	NOUN
ajfa-11937	476	6	of	of	ADP
ajfa-11937	476	7	canadian	canadian	ADJ
ajfa-11937	476	8	audit	audit	NOUN
ajfa-11937	476	9	committees	committee	NOUN
ajfa-11937	476	10	:	:	PUNCT
ajfa-11937	476	11	some	some	DET
ajfa-11937	476	12	empirical	empirical	ADJ
ajfa-11937	476	13	evidence	evidence	NOUN
ajfa-11937	476	14	.	.	PUNCT
ajfa-11937	477	1	journal	journal	NOUN
ajfa-11937	477	2	of	of	ADP
ajfa-11937	477	3	international	international	ADJ
ajfa-11937	477	4	accounting	accounting	NOUN
ajfa-11937	477	5	,	,	PUNCT
ajfa-11937	477	6	auditing	auditing	NOUN
ajfa-11937	477	7	&	&	CCONJ
ajfa-11937	477	8	taxation	taxation	NOUN
ajfa-11937	477	9	,	,	PUNCT
ajfa-11937	477	10	7(2	7(2	NUM
ajfa-11937	477	11	)	)	PUNCT
ajfa-11937	477	12	,	,	PUNCT
ajfa-11937	477	13	181	181	NUM
ajfa-11937	477	14	-	-	SYM
ajfa-11937	477	15	194	194	NUM
ajfa-11937	477	16	.	.	PUNCT
ajfa-11937	478	1	https://doi.org/10.1016/s1061-9518(98)90013-1	https://doi.org/10.1016/s1061-9518(98)90013-1	PROPN
ajfa-11937	478	2	raghunandan	raghunandan	PROPN
ajfa-11937	478	3	,	,	PUNCT
ajfa-11937	478	4	k.	k.	PROPN
ajfa-11937	478	5	,	,	PUNCT
ajfa-11937	478	6	read	read	VERB
ajfa-11937	478	7	,	,	PUNCT
ajfa-11937	478	8	w.	w.	PROPN
ajfa-11937	478	9	j.	j.	PROPN
ajfa-11937	478	10	,	,	PUNCT
ajfa-11937	478	11	&	&	CCONJ
ajfa-11937	478	12	rama	rama	PROPN
ajfa-11937	478	13	,	,	PUNCT
ajfa-11937	478	14	d.	d.	PROPN
ajfa-11937	478	15	v.	v.	PROPN
ajfa-11937	478	16	(	(	PUNCT
ajfa-11937	478	17	2001	2001	NUM
ajfa-11937	478	18	)	)	PUNCT
ajfa-11937	478	19	.	.	PUNCT
ajfa-11937	479	1	audit	audit	NOUN
ajfa-11937	479	2	committee	committee	NOUN
ajfa-11937	479	3	composition	composition	NOUN
ajfa-11937	479	4	,	,	PUNCT
ajfa-11937	479	5	“	"	PUNCT
ajfa-11937	479	6	gray	gray	ADJ
ajfa-11937	479	7	directors	director	NOUN
ajfa-11937	479	8	,	,	PUNCT
ajfa-11937	479	9	”	"	PUNCT
ajfa-11937	479	10	and	and	CCONJ
ajfa-11937	479	11	interaction	interaction	NOUN
ajfa-11937	479	12	with	with	ADP
ajfa-11937	479	13	internal	internal	ADJ
ajfa-11937	479	14	auditing	auditing	NOUN
ajfa-11937	479	15	.	.	PUNCT
ajfa-11937	480	1	accounting	accounting	NOUN
ajfa-11937	480	2	horizons	horizon	NOUN
ajfa-11937	480	3	,	,	PUNCT
ajfa-11937	480	4	15(2	15(2	NUM
ajfa-11937	480	5	)	)	PUNCT
ajfa-11937	480	6	,	,	PUNCT
ajfa-11937	480	7	105	105	NUM
ajfa-11937	480	8	-	-	SYM
ajfa-11937	480	9	118	118	NUM
ajfa-11937	480	10	.	.	PUNCT
ajfa-11937	481	1	https://doi.org/10.2308/acch.2001.15.2.105	https://doi.org/10.2308/acch.2001.15.2.105	PROPN
ajfa-11937	481	2	scarbrough	scarbrough	PROPN
ajfa-11937	481	3	,	,	PUNCT
ajfa-11937	481	4	p.	p.	PROPN
ajfa-11937	481	5	,	,	PUNCT
ajfa-11937	481	6	rama	rama	PROPN
ajfa-11937	481	7	,	,	PUNCT
ajfa-11937	481	8	d.v	d.v	PROPN
ajfa-11937	481	9	.	.	PROPN
ajfa-11937	481	10	,	,	PUNCT
ajfa-11937	481	11	&	&	CCONJ
ajfa-11937	481	12	raghunandan	raghunandan	PROPN
ajfa-11937	481	13	,	,	PUNCT
ajfa-11937	481	14	k.	k.	PROPN
ajfa-11937	481	15	(	(	PUNCT
ajfa-11937	481	16	1998	1998	NUM
ajfa-11937	481	17	)	)	PUNCT
ajfa-11937	481	18	.	.	PUNCT
ajfa-11937	482	1	audit	audit	NOUN
ajfa-11937	482	2	committee	committee	NOUN
ajfa-11937	482	3	composition	composition	NOUN
ajfa-11937	482	4	and	and	CCONJ
ajfa-11937	482	5	interaction	interaction	NOUN
ajfa-11937	482	6	with	with	ADP
ajfa-11937	482	7	internal	internal	ADJ
ajfa-11937	482	8	auditing	auditing	NOUN
ajfa-11937	482	9	:	:	PUNCT
ajfa-11937	482	10	canadian	canadian	ADJ
ajfa-11937	482	11	evidence	evidence	NOUN
ajfa-11937	482	12	.	.	PUNCT
ajfa-11937	483	1	accounting	accounting	NOUN
ajfa-11937	483	2	horizons	horizon	NOUN
ajfa-11937	483	3	,	,	PUNCT
ajfa-11937	483	4	12(1	12(1	NUM
ajfa-11937	483	5	)	)	PUNCT
ajfa-11937	483	6	,	,	PUNCT
ajfa-11937	483	7	51	51	NUM
ajfa-11937	483	8	-	-	SYM
ajfa-11937	483	9	62	62	NUM
ajfa-11937	483	10	.	.	PUNCT
ajfa-11937	484	1	singh	singh	PROPN
ajfa-11937	484	2	,	,	PUNCT
ajfa-11937	484	3	h.	h.	PROPN
ajfa-11937	484	4	,	,	PUNCT
ajfa-11937	484	5	&	&	CCONJ
ajfa-11937	484	6	newby	newby	PROPN
ajfa-11937	484	7	,	,	PUNCT
ajfa-11937	484	8	r.	r.	PROPN
ajfa-11937	484	9	(	(	PUNCT
ajfa-11937	484	10	2010	2010	NUM
ajfa-11937	484	11	)	)	PUNCT
ajfa-11937	484	12	.	.	PUNCT
ajfa-11937	485	1	internal	internal	ADJ
ajfa-11937	485	2	audit	audit	NOUN
ajfa-11937	485	3	and	and	CCONJ
ajfa-11937	485	4	audit	audit	NOUN
ajfa-11937	485	5	fees	fee	NOUN
ajfa-11937	485	6	:	:	PUNCT
ajfa-11937	485	7	further	further	ADJ
ajfa-11937	485	8	evidence	evidence	NOUN
ajfa-11937	485	9	.	.	PUNCT
ajfa-11937	486	1	managerial	managerial	ADJ
ajfa-11937	486	2	auditing	auditing	NOUN
ajfa-11937	486	3	journal	journal	NOUN
ajfa-11937	486	4	,	,	PUNCT
ajfa-11937	486	5	25(4	25(4	PROPN
ajfa-11937	486	6	)	)	PUNCT
ajfa-11937	486	7	,	,	PUNCT
ajfa-11937	486	8	309	309	NUM
ajfa-11937	486	9	-	-	SYM
ajfa-11937	486	10	327	327	NUM
ajfa-11937	486	11	.	.	PUNCT
ajfa-11937	487	1	https://doi.org/10.1108/02686901011034153	https://doi.org/10.1108/02686901011034153	PROPN
ajfa-11937	488	1	xie	xie	PROPN
ajfa-11937	488	2	,	,	PUNCT
ajfa-11937	488	3	b.	b.	PROPN
ajfa-11937	488	4	,	,	PUNCT
ajfa-11937	488	5	davidson	davidson	PROPN
ajfa-11937	488	6	iii	iii	PROPN
ajfa-11937	488	7	,	,	PUNCT
ajfa-11937	488	8	w.	w.	PROPN
ajfa-11937	488	9	n.	n.	PROPN
ajfa-11937	488	10	,	,	PUNCT
ajfa-11937	488	11	&	&	CCONJ
ajfa-11937	488	12	dadalt	dadalt	NOUN
ajfa-11937	488	13	,	,	PUNCT
ajfa-11937	488	14	p.	p.	NOUN
ajfa-11937	488	15	j.	j.	PROPN
ajfa-11937	488	16	(	(	PUNCT
ajfa-11937	488	17	2003	2003	NUM
ajfa-11937	488	18	)	)	PUNCT
ajfa-11937	488	19	.	.	PUNCT
ajfa-11937	489	1	earnings	earning	NOUN
ajfa-11937	489	2	management	management	NOUN
ajfa-11937	489	3	and	and	CCONJ
ajfa-11937	489	4	corporate	corporate	ADJ
ajfa-11937	489	5	governance	governance	NOUN
ajfa-11937	489	6	:	:	PUNCT
ajfa-11937	489	7	the	the	DET
ajfa-11937	489	8	role	role	NOUN
ajfa-11937	489	9	of	of	ADP
ajfa-11937	489	10	the	the	DET
ajfa-11937	489	11	board	board	NOUN
ajfa-11937	489	12	and	and	CCONJ
ajfa-11937	489	13	the	the	DET
ajfa-11937	489	14	audit	audit	NOUN
ajfa-11937	489	15	committee	committee	NOUN
ajfa-11937	489	16	.	.	PUNCT
ajfa-11937	490	1	journal	journal	NOUN
ajfa-11937	490	2	of	of	ADP
ajfa-11937	490	3	corporate	corporate	ADJ
ajfa-11937	490	4	finance	finance	NOUN
ajfa-11937	490	5	,	,	PUNCT
ajfa-11937	490	6	9	9	NUM
ajfa-11937	490	7	,	,	PUNCT
ajfa-11937	490	8	295	295	NUM
ajfa-11937	490	9	-	-	SYM
ajfa-11937	490	10	316	316	NUM
ajfa-11937	490	11	.	.	PUNCT
ajfa-11937	491	1	https://doi.org/10.1016/s0929-1199(02)00006-8	https://doi.org/10.1016/s0929-1199(02)00006-8	PROPN
ajfa-11937	491	2	yatim	yatim	PROPN
ajfa-11937	491	3	,	,	PUNCT
ajfa-11937	491	4	p.	p.	PROPN
ajfa-11937	491	5	,	,	PUNCT
ajfa-11937	491	6	kent	kent	PROPN
ajfa-11937	491	7	,	,	PUNCT
ajfa-11937	491	8	p.	p.	PROPN
ajfa-11937	491	9	,	,	PUNCT
ajfa-11937	491	10	&	&	CCONJ
ajfa-11937	491	11	clarkson	clarkson	PROPN
ajfa-11937	491	12	,	,	PUNCT
ajfa-11937	491	13	p.	p.	NOUN
ajfa-11937	491	14	(	(	PUNCT
ajfa-11937	491	15	2006	2006	NUM
ajfa-11937	491	16	)	)	PUNCT
ajfa-11937	491	17	.	.	PUNCT
ajfa-11937	492	1	governance	governance	NOUN
ajfa-11937	492	2	structures	structure	NOUN
ajfa-11937	492	3	,	,	PUNCT
ajfa-11937	492	4	ethnicity	ethnicity	NOUN
ajfa-11937	492	5	,	,	PUNCT
ajfa-11937	492	6	and	and	CCONJ
ajfa-11937	492	7	audit	audit	NOUN
ajfa-11937	492	8	fees	fee	NOUN
ajfa-11937	492	9	of	of	ADP
ajfa-11937	492	10	malaysian	malaysian	ADJ
ajfa-11937	492	11	listed	list	VERB
ajfa-11937	492	12	firms	firm	NOUN
ajfa-11937	492	13	.	.	PUNCT
ajfa-11937	493	1	managerial	managerial	ADJ
ajfa-11937	493	2	auditing	auditing	NOUN
ajfa-11937	493	3	journal	journal	NOUN
ajfa-11937	493	4	,	,	PUNCT
ajfa-11937	493	5	21(7	21(7	PROPN
ajfa-11937	493	6	)	)	PUNCT
ajfa-11937	493	7	,	,	PUNCT
ajfa-11937	493	8	757	757	PROPN
ajfa-11937	493	9	-	-	SYM
ajfa-11937	493	10	782	782	NUM
ajfa-11937	493	11	.	.	PUNCT
ajfa-11937	494	1	https://doi.org/10.1108/02686900610680530	https://doi.org/10.1108/02686900610680530	PROPN
ajfa-11937	494	2	glossary	glossary	ADJ
ajfa-11937	494	3	ac	ac	NOUN
ajfa-11937	494	4	:	:	PUNCT
ajfa-11937	494	5	audit	audit	NOUN
ajfa-11937	494	6	committee	committee	NOUN
ajfa-11937	494	7	.	.	PUNCT
ajfa-11937	495	1	asx	asx	NOUN
ajfa-11937	495	2	:	:	PUNCT
ajfa-11937	495	3	australian	australian	ADJ
ajfa-11937	495	4	stock	stock	NOUN
ajfa-11937	495	5	exchange	exchange	PROPN
ajfa-11937	495	6	asian	asian	PROPN
ajfa-11937	495	7	journal	journal	NOUN
ajfa-11937	495	8	of	of	ADP
ajfa-11937	495	9	finance	finance	PROPN
ajfa-11937	495	10	&	&	CCONJ
ajfa-11937	495	11	accounting	accounting	PROPN
ajfa-11937	495	12	issn	issn	PROPN
ajfa-11937	495	13	1946	1946	NUM
ajfa-11937	495	14	-	-	PUNCT
ajfa-11937	495	15	052x	052x	PROPN
ajfa-11937	495	16	2017	2017	NUM
ajfa-11937	495	17	,	,	PUNCT
ajfa-11937	495	18	vol	vol	NOUN
ajfa-11937	495	19	.	.	NOUN
ajfa-11937	495	20	9	9	NUM
ajfa-11937	495	21	,	,	PUNCT
ajfa-11937	495	22	no	no	NOUN
ajfa-11937	495	23	.	.	NOUN
ajfa-11937	495	24	2	2	NUM
ajfa-11937	495	25	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11937	495	26	187	187	NUM
ajfa-11937	495	27	ceo	ceo	NOUN
ajfa-11937	495	28	:	:	PUNCT
ajfa-11937	495	29	chief	chief	ADJ
ajfa-11937	495	30	executive	executive	ADJ
ajfa-11937	495	31	officer	officer	NOUN
ajfa-11937	495	32	.	.	PUNCT
ajfa-11937	496	1	cfo	cfo	PROPN
ajfa-11937	496	2	:	:	PUNCT
ajfa-11937	496	3	chief	chief	ADJ
ajfa-11937	496	4	financial	financial	ADJ
ajfa-11937	496	5	officer	officer	NOUN
ajfa-11937	496	6	.	.	PUNCT
ajfa-11937	497	1	cro	cro	NOUN
ajfa-11937	497	2	:	:	PUNCT
ajfa-11937	497	3	chief	chief	ADJ
ajfa-11937	497	4	risk	risk	NOUN
ajfa-11937	497	5	officer	officer	NOUN
ajfa-11937	497	6	.	.	PUNCT
ajfa-11937	498	1	iae	iae	PROPN
ajfa-11937	498	2	:	:	PUNCT
ajfa-11937	498	3	internal	internal	ADJ
ajfa-11937	498	4	audit	audit	NOUN
ajfa-11937	498	5	executive	executive	NOUN
ajfa-11937	498	6	.	.	PUNCT
ajfa-11937	499	1	iaf	iaf	PROPN
ajfa-11937	499	2	:	:	PUNCT
ajfa-11937	499	3	internal	internal	ADJ
ajfa-11937	499	4	audit	audit	NOUN
ajfa-11937	499	5	function	function	NOUN
ajfa-11937	499	6	.	.	PUNCT
ajfa-11937	500	1	iia	iia	NOUN
ajfa-11937	500	2	:	:	PUNCT
ajfa-11937	500	3	internal	internal	ADJ
ajfa-11937	500	4	auditors	auditor	NOUN
ajfa-11937	500	5	australia	australia	PROPN
ajfa-11937	500	6	.	.	PUNCT
ajfa-11937	501	1	appendix	appendix	VERB
ajfa-11937	501	2	1	1	NUM
ajfa-11937	501	3	:	:	PUNCT
ajfa-11937	501	4	part	part	NOUN
ajfa-11937	501	5	of	of	ADP
ajfa-11937	501	6	extracts	extract	NOUN
ajfa-11937	501	7	from	from	ADP
ajfa-11937	501	8	survey	survey	NOUN
ajfa-11937	501	9	questions	question	NOUN
ajfa-11937	501	10	question	question	VERB
ajfa-11937	501	11	6	6	NUM
ajfa-11937	501	12	:	:	PUNCT
ajfa-11937	501	13	size	size	NOUN
ajfa-11937	501	14	of	of	ADP
ajfa-11937	501	15	your	your	PRON
ajfa-11937	501	16	company	company	NOUN
ajfa-11937	501	17	based	base	VERB
ajfa-11937	501	18	on	on	ADP
ajfa-11937	501	19	market	market	NOUN
ajfa-11937	501	20	capitalization	capitalization	NOUN
ajfa-11937	501	21	:	:	PUNCT
ajfa-11937	501	22	asx	asx	NOUN
ajfa-11937	501	23	top	top	VERB
ajfa-11937	501	24	20	20	NUM
ajfa-11937	501	25	asx	asx	NOUN
ajfa-11937	501	26	21	21	NUM
ajfa-11937	501	27	-	-	SYM
ajfa-11937	501	28	100	100	NUM
ajfa-11937	501	29	asx	asx	NOUN
ajfa-11937	501	30	101	101	NUM
ajfa-11937	501	31	-	-	SYM
ajfa-11937	501	32	300	300	NUM
ajfa-11937	501	33	asx	asx	NOUN
ajfa-11937	501	34	301	301	NUM
ajfa-11937	501	35	-	-	SYM
ajfa-11937	501	36	500	500	NUM
ajfa-11937	501	37	asx	asx	NOUN
ajfa-11937	501	38	below	below	ADP
ajfa-11937	501	39	500	500	NUM
ajfa-11937	501	40	question	question	NOUN
ajfa-11937	501	41	7	7	NUM
ajfa-11937	501	42	:	:	PUNCT
ajfa-11937	501	43	industry	industry	NOUN
ajfa-11937	501	44	of	of	ADP
ajfa-11937	501	45	your	your	PRON
ajfa-11937	501	46	company	company	NOUN
ajfa-11937	501	47	:	:	PUNCT
ajfa-11937	501	48	consumer	consumer	NOUN
ajfa-11937	501	49	discretionary	discretionary	ADJ
ajfa-11937	501	50	consumer	consumer	NOUN
ajfa-11937	501	51	staples	staple	NOUN
ajfa-11937	501	52	energy	energy	NOUN
ajfa-11937	501	53	financials	financial	NOUN
ajfa-11937	501	54	health	health	NOUN
ajfa-11937	501	55	care	care	PROPN
ajfa-11937	501	56	industrials	industrials	PROPN
ajfa-11937	501	57	information	information	NOUN
ajfa-11937	501	58	technology	technology	NOUN
ajfa-11937	501	59	materials	material	NOUN
ajfa-11937	501	60	telecommunication	telecommunication	NOUN
ajfa-11937	501	61	services	service	NOUN
ajfa-11937	501	62	utilities	utilitie	VERB
ajfa-11937	501	63	others	other	NOUN
ajfa-11937	501	64	question	question	VERB
ajfa-11937	501	65	8	8	NUM
ajfa-11937	501	66	:	:	PUNCT
ajfa-11937	501	67	how	how	SCONJ
ajfa-11937	501	68	many	many	ADJ
ajfa-11937	501	69	professional	professional	ADJ
ajfa-11937	501	70	internal	internal	ADJ
ajfa-11937	501	71	audit	audit	NOUN
ajfa-11937	501	72	staff	staff	NOUN
ajfa-11937	501	73	is	be	AUX
ajfa-11937	501	74	employed	employ	VERB
ajfa-11937	501	75	in	in	ADP
ajfa-11937	501	76	your	your	PRON
ajfa-11937	501	77	company	company	NOUN
ajfa-11937	501	78	?	?	PUNCT
ajfa-11937	502	1	_	_	PUNCT
ajfa-11937	503	1	_	_	PUNCT
ajfa-11937	504	1	_	_	PUNCT
ajfa-11937	505	1	_	_	PUNCT
ajfa-11937	506	1	_	_	PUNCT
ajfa-11937	507	1	_	_	PUNCT
ajfa-11937	508	1	_	_	PUNCT
ajfa-11937	509	1	_	_	PUNCT
ajfa-11937	510	1	_	_	PUNCT
ajfa-11937	511	1	_	_	PUNCT
ajfa-11937	512	1	_	_	PUNCT
ajfa-11937	513	1	_	_	PUNCT
ajfa-11937	514	1	_	_	PUNCT
ajfa-11937	515	1	_	_	PUNCT
ajfa-11937	516	1	_	_	PUNCT
ajfa-11937	517	1	_	_	PUNCT
ajfa-11937	518	1	_	_	PUNCT
ajfa-11937	519	1	_	_	PUNCT
ajfa-11937	520	1	_	_	PUNCT
ajfa-11937	521	1	_	_	PUNCT
ajfa-11937	522	1	_	_	PUNCT
ajfa-11937	523	1	_	_	PUNCT
ajfa-11937	524	1	_	_	PUNCT
ajfa-11937	525	1	_	_	PUNCT
ajfa-11937	526	1	_	_	PUNCT
ajfa-11937	527	1	_	_	PUNCT
ajfa-11937	528	1	_	_	PUNCT
ajfa-11937	529	1	_	_	PUNCT
ajfa-11937	530	1	_	_	PUNCT
ajfa-11937	531	1	_	_	PUNCT
ajfa-11937	532	1	_	_	PUNCT
ajfa-11937	533	1	_	_	PUNCT
ajfa-11937	534	1	_	_	PUNCT
ajfa-11937	535	1	_	_	PUNCT
ajfa-11937	536	1	_	_	PUNCT
ajfa-11937	537	1	_	_	PUNCT
ajfa-11937	538	1	_	_	PUNCT
ajfa-11937	539	1	_	_	PUNCT
ajfa-11937	540	1	_	_	PUNCT
ajfa-11937	541	1	_	_	PUNCT
ajfa-11937	542	1	_	_	PUNCT
ajfa-11937	543	1	_	_	PUNCT
ajfa-11937	544	1	_	_	PUNCT
ajfa-11937	545	1	_	_	PUNCT
ajfa-11937	546	1	_	_	PUNCT
ajfa-11937	547	1	_	_	PUNCT
ajfa-11937	548	1	_	_	PUNCT
ajfa-11937	549	1	_	_	PUNCT
ajfa-11937	550	1	_	_	PUNCT
ajfa-11937	551	1	_	_	PUNCT
ajfa-11937	552	1	_	_	PUNCT
ajfa-11937	553	1	_	_	PUNCT
ajfa-11937	554	1	_	_	PUNCT
ajfa-11937	555	1	_	_	PUNCT
ajfa-11937	556	1	_	_	PUNCT
ajfa-11937	557	1	_	_	PUNCT
ajfa-11937	558	1	_	_	PUNCT
ajfa-11937	559	1	_	_	PUNCT
ajfa-11937	560	1	_	_	PUNCT
ajfa-11937	561	1	_	_	PUNCT
ajfa-11937	562	1	_	_	PUNCT
ajfa-11937	563	1	_	_	PUNCT
ajfa-11937	564	1	_	_	PUNCT
ajfa-11937	565	1	_	_	PUNCT
ajfa-11937	566	1	_	_	PUNCT
ajfa-11937	567	1	_	_	PUNCT
ajfa-11937	568	1	_	_	PUNCT
ajfa-11937	569	1	_	_	PUNCT
ajfa-11937	570	1	_	_	PUNCT
ajfa-11937	571	1	_	_	PUNCT
ajfa-11937	572	1	_	_	PUNCT
ajfa-11937	573	1	_	_	PUNCT
ajfa-11937	574	1	_	_	PUNCT
ajfa-11937	575	1	_	_	PUNCT
ajfa-11937	576	1	_	_	PUNCT
ajfa-11937	576	2	question	question	NOUN
ajfa-11937	576	3	9	9	NUM
ajfa-11937	576	4	:	:	PUNCT
ajfa-11937	576	5	what	what	PRON
ajfa-11937	576	6	is	be	AUX
ajfa-11937	576	7	the	the	DET
ajfa-11937	576	8	total	total	ADJ
ajfa-11937	576	9	annual	annual	ADJ
ajfa-11937	576	10	internal	internal	ADJ
ajfa-11937	576	11	audit	audit	NOUN
ajfa-11937	576	12	budget	budget	NOUN
ajfa-11937	576	13	?	?	PUNCT
ajfa-11937	577	1	(	(	PUNCT
ajfa-11937	577	2	approximately	approximately	ADV
ajfa-11937	577	3	dollar	dollar	NOUN
ajfa-11937	577	4	)	)	PUNCT
ajfa-11937	577	5	$	$	SYM
ajfa-11937	577	6	20	20	NUM
ajfa-11937	577	7	000	000	NUM
ajfa-11937	577	8	and	and	CCONJ
ajfa-11937	577	9	below	below	ADP
ajfa-11937	577	10	$	$	SYM
ajfa-11937	577	11	21	21	NUM
ajfa-11937	577	12	000	000	NUM
ajfa-11937	577	13	to	to	ADP
ajfa-11937	577	14	$	$	SYM
ajfa-11937	577	15	50	50	NUM
ajfa-11937	577	16	000	000	NUM
ajfa-11937	577	17	$	$	SYM
ajfa-11937	577	18	51	51	NUM
ajfa-11937	577	19	000	000	NUM
ajfa-11937	577	20	to	to	PART
ajfa-11937	577	21	$	$	SYM
ajfa-11937	577	22	100	100	NUM
ajfa-11937	577	23	000	000	NUM
ajfa-11937	577	24	$	$	SYM
ajfa-11937	577	25	101	101	NUM
ajfa-11937	577	26	000	000	NUM
ajfa-11937	577	27	to	to	ADP
ajfa-11937	577	28	$	$	SYM
ajfa-11937	577	29	200	200	NUM
ajfa-11937	577	30	000	000	NUM
ajfa-11937	577	31	$	$	SYM
ajfa-11937	577	32	201	201	NUM
ajfa-11937	577	33	000	000	NUM
ajfa-11937	577	34	to	to	ADP
ajfa-11937	577	35	$	$	SYM
ajfa-11937	577	36	500	500	NUM
ajfa-11937	577	37	000	000	NUM
ajfa-11937	577	38	$	$	SYM
ajfa-11937	577	39	501	501	NUM
ajfa-11937	577	40	000	000	NUM
ajfa-11937	577	41	to	to	PART
ajfa-11937	577	42	$	$	SYM
ajfa-11937	577	43	1	1	NUM
ajfa-11937	577	44	000	000	NUM
ajfa-11937	577	45	000	000	NUM
ajfa-11937	577	46	$	$	SYM
ajfa-11937	577	47	1	1	NUM
ajfa-11937	577	48	001	001	NUM
ajfa-11937	577	49	000	000	NUM
ajfa-11937	577	50	and	and	CCONJ
ajfa-11937	577	51	above	above	ADP
ajfa-11937	577	52	question	question	NOUN
ajfa-11937	577	53	10	10	NUM
ajfa-11937	577	54	:	:	PUNCT
ajfa-11937	577	55	how	how	SCONJ
ajfa-11937	577	56	many	many	ADJ
ajfa-11937	577	57	total	total	ADJ
ajfa-11937	577	58	hours	hour	NOUN
ajfa-11937	577	59	per	per	ADP
ajfa-11937	577	60	employee	employee	NOUN
ajfa-11937	577	61	(	(	PUNCT
ajfa-11937	577	62	approximately	approximately	ADV
ajfa-11937	577	63	)	)	PUNCT
ajfa-11937	577	64	were	be	AUX
ajfa-11937	577	65	devoted	devote	VERB
ajfa-11937	577	66	to	to	ADP
ajfa-11937	577	67	internal	internal	ADJ
ajfa-11937	577	68	asian	asian	ADJ
ajfa-11937	577	69	journal	journal	NOUN
ajfa-11937	577	70	of	of	ADP
ajfa-11937	577	71	finance	finance	PROPN
ajfa-11937	577	72	&	&	CCONJ
ajfa-11937	577	73	accounting	accounting	PROPN
ajfa-11937	577	74	issn	issn	PROPN
ajfa-11937	577	75	1946	1946	NUM
ajfa-11937	577	76	-	-	PUNCT
ajfa-11937	577	77	052x	052x	PROPN
ajfa-11937	577	78	2017	2017	NUM
ajfa-11937	577	79	,	,	PUNCT
ajfa-11937	577	80	vol	vol	NOUN
ajfa-11937	577	81	.	.	NOUN
ajfa-11937	578	1	9	9	NUM
ajfa-11937	578	2	,	,	PUNCT
ajfa-11937	578	3	no	no	NOUN
ajfa-11937	578	4	.	.	NOUN
ajfa-11937	578	5	2	2	NUM
ajfa-11937	578	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	578	7	188	188	NUM
ajfa-11937	578	8	audit	audit	NOUN
ajfa-11937	578	9	services	service	NOUN
ajfa-11937	578	10	during	during	ADP
ajfa-11937	578	11	your	your	PRON
ajfa-11937	578	12	company	company	NOUN
ajfa-11937	578	13	’s	’s	PART
ajfa-11937	578	14	most	most	ADV
ajfa-11937	578	15	recent	recent	ADJ
ajfa-11937	578	16	financial	financial	ADJ
ajfa-11937	578	17	year	year	NOUN
ajfa-11937	578	18	?	?	PUNCT
ajfa-11937	579	1	_	_	PUNCT
ajfa-11937	580	1	_	_	PUNCT
ajfa-11937	581	1	_	_	PUNCT
ajfa-11937	582	1	_	_	PUNCT
ajfa-11937	583	1	_	_	PUNCT
ajfa-11937	584	1	_	_	PUNCT
ajfa-11937	585	1	_	_	PUNCT
ajfa-11937	586	1	_	_	PUNCT
ajfa-11937	587	1	_	_	PUNCT
ajfa-11937	588	1	_	_	PUNCT
ajfa-11937	589	1	_	_	PUNCT
ajfa-11937	590	1	_	_	PUNCT
ajfa-11937	591	1	_	_	PUNCT
ajfa-11937	592	1	_	_	PUNCT
ajfa-11937	593	1	_	_	PUNCT
ajfa-11937	594	1	_	_	PUNCT
ajfa-11937	595	1	_	_	PUNCT
ajfa-11937	596	1	_	_	PUNCT
ajfa-11937	597	1	_	_	PUNCT
ajfa-11937	598	1	_	_	PUNCT
ajfa-11937	599	1	_	_	PUNCT
ajfa-11937	600	1	_	_	PUNCT
ajfa-11937	601	1	_	_	PUNCT
ajfa-11937	602	1	_	_	PUNCT
ajfa-11937	603	1	_	_	PUNCT
ajfa-11937	604	1	_	_	PUNCT
ajfa-11937	605	1	_	_	PUNCT
ajfa-11937	606	1	_	_	PUNCT
ajfa-11937	607	1	_	_	PUNCT
ajfa-11937	608	1	_	_	PUNCT
ajfa-11937	609	1	_	_	PUNCT
ajfa-11937	610	1	_	_	PUNCT
ajfa-11937	611	1	_	_	PUNCT
ajfa-11937	612	1	_	_	PUNCT
ajfa-11937	613	1	_	_	PUNCT
ajfa-11937	614	1	_	_	PUNCT
ajfa-11937	615	1	_	_	PUNCT
ajfa-11937	616	1	_	_	PUNCT
ajfa-11937	617	1	_	_	PUNCT
ajfa-11937	618	1	_	_	PUNCT
ajfa-11937	619	1	_	_	PUNCT
ajfa-11937	620	1	_	_	PUNCT
ajfa-11937	621	1	_	_	PUNCT
ajfa-11937	622	1	_	_	PUNCT
ajfa-11937	623	1	_	_	PUNCT
ajfa-11937	624	1	_	_	PUNCT
ajfa-11937	625	1	_	_	PUNCT
ajfa-11937	626	1	_	_	PUNCT
ajfa-11937	627	1	_	_	PUNCT
ajfa-11937	628	1	_	_	PUNCT
ajfa-11937	629	1	_	_	PUNCT
ajfa-11937	630	1	_	_	PUNCT
ajfa-11937	631	1	_	_	PUNCT
ajfa-11937	632	1	_	_	PUNCT
ajfa-11937	633	1	_	_	PUNCT
ajfa-11937	634	1	_	_	PUNCT
ajfa-11937	635	1	_	_	PUNCT
ajfa-11937	636	1	_	_	PUNCT
ajfa-11937	637	1	_	_	PUNCT
ajfa-11937	638	1	_	_	PUNCT
ajfa-11937	639	1	_	_	PUNCT
ajfa-11937	640	1	_	_	PUNCT
ajfa-11937	641	1	_	_	PUNCT
ajfa-11937	642	1	_	_	PUNCT
ajfa-11937	643	1	_	_	PUNCT
ajfa-11937	644	1	_	_	PUNCT
ajfa-11937	645	1	_	_	PUNCT
ajfa-11937	646	1	_	_	PUNCT
ajfa-11937	647	1	_	_	PUNCT
ajfa-11937	648	1	_	_	PUNCT
ajfa-11937	649	1	_	_	PUNCT
ajfa-11937	650	1	_	_	PUNCT
ajfa-11937	651	1	_	_	PUNCT
ajfa-11937	652	1	_	_	PUNCT
ajfa-11937	653	1	_	_	PUNCT
ajfa-11937	653	2	question	question	NOUN
ajfa-11937	653	3	11	11	NUM
ajfa-11937	653	4	:	:	PUNCT
ajfa-11937	653	5	for	for	ADP
ajfa-11937	653	6	the	the	DET
ajfa-11937	653	7	total	total	ADJ
ajfa-11937	653	8	hours	hour	NOUN
ajfa-11937	653	9	indicated	indicate	VERB
ajfa-11937	653	10	in	in	ADP
ajfa-11937	653	11	question	question	NOUN
ajfa-11937	653	12	10	10	NUM
ajfa-11937	653	13	,	,	PUNCT
ajfa-11937	653	14	what	what	DET
ajfa-11937	653	15	proportion	proportion	NOUN
ajfa-11937	653	16	was	be	AUX
ajfa-11937	653	17	allocated	allocate	VERB
ajfa-11937	653	18	to	to	ADP
ajfa-11937	653	19	each	each	PRON
ajfa-11937	653	20	of	of	ADP
ajfa-11937	653	21	the	the	DET
ajfa-11937	653	22	following	follow	VERB
ajfa-11937	653	23	activities	activity	NOUN
ajfa-11937	653	24	?	?	PUNCT
ajfa-11937	654	1	(	(	PUNCT
ajfa-11937	654	2	please	please	INTJ
ajfa-11937	654	3	note	note	VERB
ajfa-11937	654	4	that	that	SCONJ
ajfa-11937	654	5	the	the	DET
ajfa-11937	654	6	percentage	percentage	NOUN
ajfa-11937	654	7	of	of	ADP
ajfa-11937	654	8	hours	hour	NOUN
ajfa-11937	654	9	should	should	AUX
ajfa-11937	654	10	add	add	VERB
ajfa-11937	654	11	up	up	ADP
ajfa-11937	654	12	to	to	PART
ajfa-11937	654	13	100	100	NUM
ajfa-11937	654	14	%	%	NOUN
ajfa-11937	654	15	):	):	PUNCT
ajfa-11937	654	16	activity	activity	NOUN
ajfa-11937	654	17	description	description	NOUN
ajfa-11937	654	18	%	%	NOUN
ajfa-11937	654	19	of	of	ADP
ajfa-11937	654	20	hours	hour	NOUN
ajfa-11937	654	21	deterring	deter	VERB
ajfa-11937	654	22	and	and	CCONJ
ajfa-11937	654	23	investigating	investigate	VERB
ajfa-11937	654	24	fraud	fraud	NOUN
ajfa-11937	654	25	maintaining	maintain	VERB
ajfa-11937	654	26	the	the	DET
ajfa-11937	654	27	efficacy	efficacy	NOUN
ajfa-11937	654	28	of	of	ADP
ajfa-11937	654	29	management	management	NOUN
ajfa-11937	654	30	control	control	NOUN
ajfa-11937	654	31	systems	systems	PROPN
ajfa-11937	654	32	financial	financial	ADJ
ajfa-11937	654	33	statement	statement	NOUN
ajfa-11937	654	34	auditing	auditing	NOUN
ajfa-11937	654	35	in	in	ADP
ajfa-11937	654	36	collaboration	collaboration	NOUN
ajfa-11937	654	37	with	with	ADP
ajfa-11937	654	38	the	the	DET
ajfa-11937	654	39	external	external	ADJ
ajfa-11937	654	40	auditors	auditor	NOUN
ajfa-11937	654	41	evaluating	evaluate	VERB
ajfa-11937	654	42	the	the	DET
ajfa-11937	654	43	effectiveness	effectiveness	NOUN
ajfa-11937	654	44	of	of	ADP
ajfa-11937	654	45	risk	risk	NOUN
ajfa-11937	654	46	management	management	NOUN
ajfa-11937	654	47	,	,	PUNCT
ajfa-11937	654	48	including	include	VERB
ajfa-11937	654	49	safe	safe	ADJ
ajfa-11937	654	50	guarding	guard	VERB
ajfa-11937	654	51	assets	asset	NOUN
ajfa-11937	654	52	engaging	engage	VERB
ajfa-11937	654	53	in	in	ADP
ajfa-11937	654	54	board	board	NOUN
ajfa-11937	654	55	and	and	CCONJ
ajfa-11937	654	56	other	other	ADJ
ajfa-11937	654	57	corporate	corporate	ADJ
ajfa-11937	654	58	governance	governance	NOUN
ajfa-11937	654	59	support	support	NOUN
ajfa-11937	654	60	work	work	VERB
ajfa-11937	654	61	other	other	ADJ
ajfa-11937	654	62	activities	activity	NOUN
ajfa-11937	654	63	(	(	PUNCT
ajfa-11937	654	64	please	please	INTJ
ajfa-11937	654	65	specify	specify	VERB
ajfa-11937	654	66	:	:	PUNCT
ajfa-11937	654	67	)	)	PUNCT
ajfa-11937	654	68	question	question	NOUN
ajfa-11937	654	69	13	13	NUM
ajfa-11937	654	70	:	:	PUNCT
ajfa-11937	654	71	please	please	INTJ
ajfa-11937	654	72	indicate	indicate	VERB
ajfa-11937	654	73	your	your	PRON
ajfa-11937	654	74	level	level	NOUN
ajfa-11937	654	75	of	of	ADP
ajfa-11937	654	76	agreement	agreement	NOUN
ajfa-11937	654	77	with	with	ADP
ajfa-11937	654	78	the	the	DET
ajfa-11937	654	79	following	following	ADJ
ajfa-11937	654	80	statements	statement	NOUN
ajfa-11937	654	81	:	:	PUNCT
ajfa-11937	654	82	(	(	PUNCT
ajfa-11937	654	83	please	please	INTJ
ajfa-11937	654	84	tick	tick	VERB
ajfa-11937	654	85	and	and	CCONJ
ajfa-11937	654	86	answer	answer	VERB
ajfa-11937	654	87	in	in	ADP
ajfa-11937	654	88	all	all	DET
ajfa-11937	654	89	three	three	NUM
ajfa-11937	654	90	columns	column	NOUN
ajfa-11937	654	91	)	)	PUNCT
ajfa-11937	654	92	statement	statement	NOUN
ajfa-11937	654	93	audit	audit	NOUN
ajfa-11937	654	94	committee	committee	NOUN
ajfa-11937	654	95	chief	chief	ADJ
ajfa-11937	654	96	executive	executive	ADJ
ajfa-11937	654	97	officer	officer	NOUN
ajfa-11937	654	98	chief	chief	ADJ
ajfa-11937	654	99	financial	financial	ADJ
ajfa-11937	654	100	officer	officer	NOUN
ajfa-11937	654	101	your	your	PRON
ajfa-11937	654	102	internal	internal	ADJ
ajfa-11937	654	103	audit	audit	NOUN
ajfa-11937	654	104	function	function	VERB
ajfa-11937	654	105	regularly	regularly	ADV
ajfa-11937	654	106	reports	report	VERB
ajfa-11937	654	107	to	to	PART
ajfa-11937	654	108	:	:	PUNCT
ajfa-11937	654	109	strongly	strongly	ADV
ajfa-11937	654	110	disagree	disagree	VERB
ajfa-11937	654	111	disagree	disagree	VERB
ajfa-11937	654	112	neutral	neutral	ADJ
ajfa-11937	654	113	agree	agree	VERB
ajfa-11937	654	114	strongly	strongly	ADV
ajfa-11937	654	115	agree	agree	VERB
ajfa-11937	654	116	strongly	strongly	ADV
ajfa-11937	654	117	disagree	disagree	VERB
ajfa-11937	654	118	disagree	disagree	VERB
ajfa-11937	654	119	neutral	neutral	ADJ
ajfa-11937	654	120	agree	agree	VERB
ajfa-11937	654	121	strongly	strongly	ADV
ajfa-11937	654	122	agree	agree	VERB
ajfa-11937	654	123	strongly	strongly	ADV
ajfa-11937	654	124	disagree	disagree	VERB
ajfa-11937	654	125	disagree	disagree	VERB
ajfa-11937	654	126	neutral	neutral	ADJ
ajfa-11937	654	127	agree	agree	VERB
ajfa-11937	654	128	strongly	strongly	ADV
ajfa-11937	654	129	agree	agree	VERB
ajfa-11937	654	130	in	in	ADP
ajfa-11937	654	131	setting	set	VERB
ajfa-11937	654	132	the	the	DET
ajfa-11937	654	133	internal	internal	ADJ
ajfa-11937	654	134	audit	audit	NOUN
ajfa-11937	654	135	’s	’s	PART
ajfa-11937	654	136	annual	annual	ADJ
ajfa-11937	654	137	budget	budget	NOUN
ajfa-11937	654	138	,	,	PUNCT
ajfa-11937	654	139	there	there	PRON
ajfa-11937	654	140	is	be	VERB
ajfa-11937	654	141	substantial	substantial	ADJ
ajfa-11937	654	142	involvement	involvement	NOUN
ajfa-11937	654	143	by	by	ADP
ajfa-11937	654	144	:	:	PUNCT
ajfa-11937	654	145	strongly	strongly	ADV
ajfa-11937	654	146	disagree	disagree	VERB
ajfa-11937	654	147	disagree	disagree	VERB
ajfa-11937	654	148	neutral	neutral	ADJ
ajfa-11937	654	149	agree	agree	VERB
ajfa-11937	654	150	strongly	strongly	ADV
ajfa-11937	654	151	agree	agree	VERB
ajfa-11937	654	152	strongly	strongly	ADV
ajfa-11937	654	153	disagree	disagree	VERB
ajfa-11937	654	154	disagree	disagree	VERB
ajfa-11937	654	155	neutral	neutral	ADJ
ajfa-11937	654	156	agree	agree	VERB
ajfa-11937	654	157	strongly	strongly	ADV
ajfa-11937	654	158	agree	agree	VERB
ajfa-11937	654	159	strongly	strongly	ADV
ajfa-11937	654	160	disagree	disagree	VERB
ajfa-11937	654	161	disagree	disagree	VERB
ajfa-11937	654	162	neutral	neutral	ADJ
ajfa-11937	654	163	agree	agree	VERB
ajfa-11937	654	164	strongly	strongly	ADV
ajfa-11937	654	165	agree	agree	VERB
ajfa-11937	654	166	question	question	NOUN
ajfa-11937	654	167	16	16	NUM
ajfa-11937	654	168	:	:	PUNCT
ajfa-11937	654	169	how	how	SCONJ
ajfa-11937	654	170	many	many	ADJ
ajfa-11937	654	171	times	time	NOUN
ajfa-11937	654	172	a	a	DET
ajfa-11937	654	173	year	year	NOUN
ajfa-11937	654	174	does	do	AUX
ajfa-11937	654	175	you/	you/	VERB
ajfa-11937	654	176	your	your	PRON
ajfa-11937	654	177	internal	internal	ADJ
ajfa-11937	654	178	audit	audit	NOUN
ajfa-11937	654	179	function	function	NOUN
ajfa-11937	654	180	meet	meet	VERB
ajfa-11937	654	181	with	with	ADP
ajfa-11937	654	182	the	the	DET
ajfa-11937	654	183	audit	audit	NOUN
ajfa-11937	654	184	committee	committee	NOUN
ajfa-11937	654	185	and	and	CCONJ
ajfa-11937	654	186	how	how	SCONJ
ajfa-11937	654	187	long	long	ADV
ajfa-11937	654	188	is	be	AUX
ajfa-11937	654	189	the	the	DET
ajfa-11937	654	190	length	length	NOUN
ajfa-11937	654	191	of	of	ADP
ajfa-11937	654	192	the	the	DET
ajfa-11937	654	193	meeting	meeting	NOUN
ajfa-11937	654	194	?	?	PUNCT
ajfa-11937	655	1	number	number	NOUN
ajfa-11937	655	2	of	of	ADP
ajfa-11937	655	3	meetings	meeting	NOUN
ajfa-11937	655	4	a	a	DET
ajfa-11937	655	5	year	year	NOUN
ajfa-11937	655	6	:	:	PUNCT
ajfa-11937	656	1	_	_	PUNCT
ajfa-11937	657	1	_	_	PUNCT
ajfa-11937	658	1	_	_	PUNCT
ajfa-11937	659	1	_	_	PUNCT
ajfa-11937	660	1	_	_	PUNCT
ajfa-11937	661	1	_	_	PUNCT
ajfa-11937	662	1	_	_	PUNCT
ajfa-11937	663	1	_	_	PUNCT
ajfa-11937	664	1	_	_	PUNCT
ajfa-11937	665	1	_	_	PUNCT
ajfa-11937	666	1	_	_	PUNCT
ajfa-11937	667	1	_	_	PUNCT
ajfa-11937	668	1	_	_	PUNCT
ajfa-11937	669	1	_	_	PUNCT
ajfa-11937	670	1	_	_	PUNCT
ajfa-11937	671	1	_	_	PUNCT
ajfa-11937	672	1	_	_	PUNCT
ajfa-11937	673	1	_	_	PUNCT
ajfa-11937	674	1	_	_	PUNCT
ajfa-11937	675	1	_	_	PUNCT
ajfa-11937	676	1	_	_	PUNCT
ajfa-11937	677	1	_	_	PUNCT
ajfa-11937	678	1	_	_	PUNCT
ajfa-11937	679	1	_	_	PUNCT
ajfa-11937	680	1	_	_	PUNCT
ajfa-11937	681	1	_	_	PUNCT
ajfa-11937	682	1	_	_	PUNCT
ajfa-11937	683	1	_	_	PUNCT
ajfa-11937	684	1	_	_	PUNCT
ajfa-11937	685	1	_	_	PUNCT
ajfa-11937	686	1	_	_	PUNCT
ajfa-11937	687	1	_	_	PUNCT
ajfa-11937	688	1	_	_	PUNCT
ajfa-11937	689	1	_	_	PUNCT
ajfa-11937	690	1	_	_	PUNCT
ajfa-11937	691	1	_	_	PUNCT
ajfa-11937	692	1	_	_	PUNCT
ajfa-11937	693	1	_	_	PUNCT
ajfa-11937	694	1	_	_	PUNCT
ajfa-11937	694	2	asian	asian	ADJ
ajfa-11937	694	3	journal	journal	NOUN
ajfa-11937	694	4	of	of	ADP
ajfa-11937	694	5	finance	finance	PROPN
ajfa-11937	694	6	&	&	CCONJ
ajfa-11937	694	7	accounting	accounting	PROPN
ajfa-11937	694	8	issn	issn	PROPN
ajfa-11937	694	9	1946	1946	NUM
ajfa-11937	694	10	-	-	PUNCT
ajfa-11937	694	11	052x	052x	PROPN
ajfa-11937	694	12	2017	2017	NUM
ajfa-11937	694	13	,	,	PUNCT
ajfa-11937	694	14	vol	vol	NOUN
ajfa-11937	694	15	.	.	NOUN
ajfa-11937	694	16	9	9	NUM
ajfa-11937	694	17	,	,	PUNCT
ajfa-11937	694	18	no	no	NOUN
ajfa-11937	694	19	.	.	NOUN
ajfa-11937	694	20	2	2	NUM
ajfa-11937	694	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11937	694	22	189	189	NUM
ajfa-11937	694	23	length	length	NOUN
ajfa-11937	694	24	of	of	ADP
ajfa-11937	694	25	the	the	DET
ajfa-11937	694	26	meetings	meeting	NOUN
ajfa-11937	694	27	(	(	PUNCT
ajfa-11937	694	28	on	on	ADP
ajfa-11937	694	29	average	average	ADJ
ajfa-11937	694	30	,	,	PUNCT
ajfa-11937	694	31	minutes	minute	NOUN
ajfa-11937	694	32	)	)	PUNCT
ajfa-11937	694	33	:	:	PUNCT
ajfa-11937	695	1	_	_	PUNCT
ajfa-11937	696	1	_	_	PUNCT
ajfa-11937	697	1	_	_	PUNCT
ajfa-11937	698	1	_	_	PUNCT
ajfa-11937	699	1	_	_	PUNCT
ajfa-11937	700	1	_	_	PUNCT
ajfa-11937	701	1	_	_	PUNCT
ajfa-11937	702	1	_	_	PUNCT
ajfa-11937	703	1	_	_	PUNCT
ajfa-11937	704	1	_	_	PUNCT
ajfa-11937	705	1	_	_	PUNCT
ajfa-11937	706	1	_	_	PUNCT
ajfa-11937	707	1	_	_	PUNCT
ajfa-11937	708	1	_	_	PUNCT
ajfa-11937	709	1	_	_	PUNCT
ajfa-11937	710	1	_	_	PUNCT
ajfa-11937	711	1	_	_	PUNCT
ajfa-11937	712	1	_	_	PUNCT
ajfa-11937	713	1	_	_	PUNCT
ajfa-11937	714	1	_	_	PUNCT
ajfa-11937	715	1	_	_	PUNCT
ajfa-11937	716	1	_	_	PUNCT
ajfa-11937	717	1	_	_	PUNCT
ajfa-11937	718	1	_	_	PUNCT
ajfa-11937	719	1	_	_	PUNCT
ajfa-11937	720	1	_	_	PUNCT
ajfa-11937	721	1	_	_	PUNCT
ajfa-11937	722	1	_	_	PUNCT
ajfa-11937	723	1	_	_	PUNCT
ajfa-11937	724	1	_	_	PUNCT
ajfa-11937	725	1	_	_	PUNCT
ajfa-11937	726	1	_	_	PUNCT
ajfa-11937	727	1	_	_	PUNCT
ajfa-11937	728	1	_	_	PUNCT
ajfa-11937	729	1	_	_	PUNCT
ajfa-11937	730	1	_	_	PUNCT
ajfa-11937	731	1	_	_	PUNCT
ajfa-11937	732	1	_	_	PUNCT
ajfa-11937	733	1	_	_	PUNCT
ajfa-11937	733	2	question	question	NOUN
ajfa-11937	733	3	19	19	NUM
ajfa-11937	733	4	:	:	PUNCT
ajfa-11937	733	5	how	how	SCONJ
ajfa-11937	733	6	often	often	ADV
ajfa-11937	733	7	does	do	AUX
ajfa-11937	733	8	the	the	DET
ajfa-11937	733	9	audit	audit	PROPN
ajfa-11937	733	10	committee	committee	PROPN
ajfa-11937	733	11	review	review	NOUN
ajfa-11937	733	12	or	or	CCONJ
ajfa-11937	733	13	assess	assess	VERB
ajfa-11937	733	14	the	the	DET
ajfa-11937	733	15	plans	plan	NOUN
ajfa-11937	733	16	of	of	ADP
ajfa-11937	733	17	the	the	DET
ajfa-11937	733	18	internal	internal	ADJ
ajfa-11937	733	19	audit	audit	NOUN
ajfa-11937	733	20	function	function	NOUN
ajfa-11937	733	21	in	in	ADP
ajfa-11937	733	22	terms	term	NOUN
ajfa-11937	733	23	of	of	ADP
ajfa-11937	733	24	its	its	PRON
ajfa-11937	733	25	:	:	PUNCT
ajfa-11937	733	26	never	never	ADV
ajfa-11937	733	27	seldom	seldom	ADV
ajfa-11937	733	28	sometimes	sometimes	ADV
ajfa-11937	733	29	often	often	ADV
ajfa-11937	733	30	almost	almost	ADV
ajfa-11937	733	31	always	always	ADV
ajfa-11937	733	32	scheduling	schedule	VERB
ajfa-11937	733	33	of	of	ADP
ajfa-11937	733	34	work	work	NOUN
ajfa-11937	733	35	projects	project	NOUN
ajfa-11937	733	36	co	co	NOUN
ajfa-11937	733	37	-	-	NOUN
ajfa-11937	733	38	ordinating	ordinating	ADJ
ajfa-11937	733	39	with	with	ADP
ajfa-11937	733	40	the	the	DET
ajfa-11937	733	41	external	external	ADJ
ajfa-11937	733	42	auditor	auditor	NOUN
ajfa-11937	733	43	question	question	NOUN
ajfa-11937	733	44	20	20	NUM
ajfa-11937	733	45	:	:	PUNCT
ajfa-11937	733	46	how	how	SCONJ
ajfa-11937	733	47	often	often	ADV
ajfa-11937	733	48	per	per	ADP
ajfa-11937	733	49	year	year	NOUN
ajfa-11937	733	50	does	do	AUX
ajfa-11937	733	51	the	the	DET
ajfa-11937	733	52	audit	audit	NOUN
ajfa-11937	733	53	committee	committee	NOUN
ajfa-11937	733	54	receive	receive	VERB
ajfa-11937	733	55	reports	report	NOUN
ajfa-11937	733	56	from	from	ADP
ajfa-11937	733	57	your	your	PRON
ajfa-11937	733	58	internal	internal	ADJ
ajfa-11937	733	59	audit	audit	NOUN
ajfa-11937	733	60	function	function	NOUN
ajfa-11937	733	61	related	relate	VERB
ajfa-11937	733	62	to	to	ADP
ajfa-11937	733	63	:	:	PUNCT
ajfa-11937	733	64	none	none	NOUN
ajfa-11937	733	65	per	per	ADP
ajfa-11937	733	66	year	year	NOUN
ajfa-11937	733	67	12	12	NUM
ajfa-11937	733	68	per	per	ADP
ajfa-11937	733	69	year	year	NOUN
ajfa-11937	733	70	35	35	NUM
ajfa-11937	733	71	per	per	ADP
ajfa-11937	733	72	year	year	NOUN
ajfa-11937	733	73	6	6	NUM
ajfa-11937	733	74	or	or	CCONJ
ajfa-11937	733	75	more	more	ADJ
ajfa-11937	733	76	per	per	ADP
ajfa-11937	733	77	year	year	NOUN
ajfa-11937	733	78	routine	routine	ADJ
ajfa-11937	733	79	internal	internal	ADJ
ajfa-11937	733	80	audit	audit	NOUN
ajfa-11937	733	81	activities	activitie	VERB
ajfa-11937	733	82	special	special	ADJ
ajfa-11937	733	83	investigations	investigation	NOUN
ajfa-11937	733	84	question	question	NOUN
ajfa-11937	733	85	21	21	NUM
ajfa-11937	733	86	:	:	PUNCT
ajfa-11937	733	87	please	please	INTJ
ajfa-11937	733	88	indicate	indicate	VERB
ajfa-11937	733	89	your	your	PRON
ajfa-11937	733	90	level	level	NOUN
ajfa-11937	733	91	of	of	ADP
ajfa-11937	733	92	agreement	agreement	NOUN
ajfa-11937	733	93	with	with	ADP
ajfa-11937	733	94	the	the	DET
ajfa-11937	733	95	following	following	ADJ
ajfa-11937	733	96	statements	statement	NOUN
ajfa-11937	733	97	:	:	PUNCT
ajfa-11937	733	98	statement	statement	NOUN
ajfa-11937	733	99	strongly	strongly	ADV
ajfa-11937	733	100	disagree	disagree	VERB
ajfa-11937	733	101	disagree	disagree	VERB
ajfa-11937	733	102	neutral	neutral	ADJ
ajfa-11937	733	103	agree	agree	VERB
ajfa-11937	733	104	strongly	strongly	ADV
ajfa-11937	733	105	agree	agree	VERB
ajfa-11937	733	106	the	the	DET
ajfa-11937	733	107	existing	exist	VERB
ajfa-11937	733	108	relationship	relationship	NOUN
ajfa-11937	733	109	between	between	ADP
ajfa-11937	733	110	the	the	DET
ajfa-11937	733	111	audit	audit	NOUN
ajfa-11937	733	112	committee	committee	NOUN
ajfa-11937	733	113	(	(	PUNCT
ajfa-11937	733	114	or	or	CCONJ
ajfa-11937	733	115	its	its	PRON
ajfa-11937	733	116	chair	chair	NOUN
ajfa-11937	733	117	)	)	PUNCT
ajfa-11937	733	118	and	and	CCONJ
ajfa-11937	733	119	the	the	DET
ajfa-11937	733	120	internal	internal	ADJ
ajfa-11937	733	121	auditor	auditor	NOUN
ajfa-11937	733	122	provides	provide	VERB
ajfa-11937	733	123	a	a	DET
ajfa-11937	733	124	strong	strong	ADJ
ajfa-11937	733	125	backing	backing	NOUN
ajfa-11937	733	126	for	for	ADP
ajfa-11937	733	127	the	the	DET
ajfa-11937	733	128	maintenance	maintenance	NOUN
ajfa-11937	733	129	of	of	ADP
ajfa-11937	733	130	your	your	PRON
ajfa-11937	733	131	internal	internal	ADJ
ajfa-11937	733	132	audit	audit	NOUN
ajfa-11937	733	133	function	function	NOUN
ajfa-11937	733	134	’s	’s	PART
ajfa-11937	733	135	independence	independence	NOUN
ajfa-11937	733	136	copyright	copyright	NOUN
ajfa-11937	733	137	disclaimer	disclaimer	ADJ
ajfa-11937	733	138	copyright	copyright	NOUN
ajfa-11937	733	139	for	for	ADP
ajfa-11937	733	140	this	this	DET
ajfa-11937	733	141	article	article	NOUN
ajfa-11937	733	142	is	be	AUX
ajfa-11937	733	143	retained	retain	VERB
ajfa-11937	733	144	by	by	ADP
ajfa-11937	733	145	the	the	DET
ajfa-11937	733	146	author(s	author(s	PROPN
ajfa-11937	733	147	)	)	PUNCT
ajfa-11937	733	148	,	,	PUNCT
ajfa-11937	733	149	with	with	ADP
ajfa-11937	733	150	first	first	ADJ
ajfa-11937	733	151	publication	publication	NOUN
ajfa-11937	733	152	rights	right	NOUN
ajfa-11937	733	153	granted	grant	VERB
ajfa-11937	733	154	to	to	ADP
ajfa-11937	733	155	the	the	DET
ajfa-11937	733	156	journal	journal	NOUN
ajfa-11937	733	157	.	.	PUNCT
ajfa-11937	734	1	this	this	PRON
ajfa-11937	734	2	is	be	AUX
ajfa-11937	734	3	an	an	DET
ajfa-11937	734	4	open	open	ADJ
ajfa-11937	734	5	-	-	PUNCT
ajfa-11937	734	6	access	access	NOUN
ajfa-11937	734	7	article	article	NOUN
ajfa-11937	734	8	distributed	distribute	VERB
ajfa-11937	734	9	under	under	ADP
ajfa-11937	734	10	the	the	DET
ajfa-11937	734	11	terms	term	NOUN
ajfa-11937	734	12	and	and	CCONJ
ajfa-11937	734	13	conditions	condition	NOUN
ajfa-11937	734	14	of	of	ADP
ajfa-11937	734	15	the	the	DET
ajfa-11937	734	16	creative	creative	ADJ
ajfa-11937	734	17	commons	common	NOUN
ajfa-11937	734	18	attribution	attribution	NOUN
ajfa-11937	734	19	license	license	NOUN
ajfa-11937	734	20	(	(	PUNCT
ajfa-11937	734	21	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-11937	734	22	)	)	PUNCT
ajfa-11937	734	23	.	.	PUNCT