id	sid	tid	token	lemma	pos
ajfa-12290	1	1	microsoft	microsoft	PROPN
ajfa-12290	1	2	word	word	NOUN
ajfa-12290	1	3	12290	12290	NUM
ajfa-12290	1	4	-	-	SYM
ajfa-12290	1	5	45179	45179	NUM
ajfa-12290	1	6	-	-	PUNCT
ajfa-12290	1	7	1	1	NUM
ajfa-12290	1	8	-	-	PUNCT
ajfa-12290	1	9	sm	sm	NOUN
ajfa-12290	1	10	-	-	PUNCT
ajfa-12290	1	11	writer2	writer2	VERB
ajfa-12290	1	12	-	-	ADJ
ajfa-12290	1	13	new	new	ADJ
ajfa-12290	1	14	asian	asian	ADJ
ajfa-12290	1	15	journal	journal	NOUN
ajfa-12290	1	16	of	of	ADP
ajfa-12290	1	17	finance	finance	PROPN
ajfa-12290	1	18	&	&	CCONJ
ajfa-12290	1	19	accounting	accounting	PROPN
ajfa-12290	1	20	issn	issn	PROPN
ajfa-12290	1	21	1946	1946	NUM
ajfa-12290	1	22	-	-	PUNCT
ajfa-12290	1	23	052x	052x	PROPN
ajfa-12290	1	24	2017	2017	NUM
ajfa-12290	1	25	,	,	PUNCT
ajfa-12290	1	26	vol	vol	NOUN
ajfa-12290	1	27	.	.	NOUN
ajfa-12290	1	28	9	9	NUM
ajfa-12290	1	29	,	,	PUNCT
ajfa-12290	1	30	no	no	INTJ
ajfa-12290	1	31	.	.	NOUN
ajfa-12290	1	32	2	2	NUM
ajfa-12290	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	1	34	387	387	NUM
ajfa-12290	1	35	audit	audit	NOUN
ajfa-12290	1	36	committee	committee	NOUN
ajfa-12290	1	37	and	and	CCONJ
ajfa-12290	1	38	value	value	NOUN
ajfa-12290	1	39	relevance	relevance	NOUN
ajfa-12290	1	40	of	of	ADP
ajfa-12290	1	41	accounting	accounting	NOUN
ajfa-12290	1	42	information	information	NOUN
ajfa-12290	1	43	of	of	ADP
ajfa-12290	1	44	listed	list	VERB
ajfa-12290	1	45	hotels	hotel	NOUN
ajfa-12290	1	46	and	and	CCONJ
ajfa-12290	1	47	travels	travel	VERB
ajfa-12290	1	48	in	in	ADP
ajfa-12290	1	49	sri	sri	PROPN
ajfa-12290	1	50	lanka	lanka	PROPN
ajfa-12290	1	51	saseela	saseela	PROPN
ajfa-12290	1	52	balagobei	balagobei	VERB
ajfa-12290	1	53	senior	senior	ADJ
ajfa-12290	1	54	lecturer	lecturer	NOUN
ajfa-12290	1	55	,	,	PUNCT
ajfa-12290	1	56	department	department	NOUN
ajfa-12290	1	57	of	of	ADP
ajfa-12290	1	58	financial	financial	ADJ
ajfa-12290	1	59	management	management	NOUN
ajfa-12290	1	60	,	,	PUNCT
ajfa-12290	1	61	university	university	NOUN
ajfa-12290	1	62	of	of	ADP
ajfa-12290	1	63	jaffna	jaffna	PROPN
ajfa-12290	1	64	,	,	PUNCT
ajfa-12290	1	65	sri	sri	PROPN
ajfa-12290	1	66	lanka	lanka	PROPN
ajfa-12290	1	67	e	e	PROPN
ajfa-12290	1	68	-	-	NOUN
ajfa-12290	1	69	mail	mail	NOUN
ajfa-12290	1	70	:	:	PUNCT
ajfa-12290	1	71	saseelas@yahoo.com	saseelas@yahoo.com	X
ajfa-12290	1	72	received	receive	VERB
ajfa-12290	1	73	:	:	PUNCT
ajfa-12290	1	74	july	july	PROPN
ajfa-12290	1	75	3	3	NUM
ajfa-12290	1	76	,	,	PUNCT
ajfa-12290	1	77	2017	2017	NUM
ajfa-12290	1	78	accepted	accept	VERB
ajfa-12290	1	79	:	:	PUNCT
ajfa-12290	1	80	august	august	PROPN
ajfa-12290	1	81	2	2	NUM
ajfa-12290	1	82	,	,	PUNCT
ajfa-12290	1	83	2017	2017	NUM
ajfa-12290	1	84	published	publish	VERB
ajfa-12290	1	85	:	:	PUNCT
ajfa-12290	1	86	december	december	PROPN
ajfa-12290	1	87	1	1	NUM
ajfa-12290	1	88	,	,	PUNCT
ajfa-12290	1	89	2017	2017	NUM
ajfa-12290	1	90	doi:10.5296	doi:10.5296	NOUN
ajfa-12290	1	91	/	/	SYM
ajfa-12290	1	92	ajfa.v9i2.12290	ajfa.v9i2.12290	NUM
ajfa-12290	1	93	url	url	NOUN
ajfa-12290	1	94	:	:	PUNCT
ajfa-12290	1	95	https://doi.org/10.5296/ajfa.v9i2.12290	https://doi.org/10.5296/ajfa.v9i2.12290	X
ajfa-12290	1	96	abstract	abstract	VERB
ajfa-12290	1	97	the	the	DET
ajfa-12290	1	98	audit	audit	NOUN
ajfa-12290	1	99	committee	committee	NOUN
ajfa-12290	1	100	(	(	PUNCT
ajfa-12290	1	101	ac	ac	PROPN
ajfa-12290	1	102	)	)	PUNCT
ajfa-12290	1	103	is	be	AUX
ajfa-12290	1	104	the	the	DET
ajfa-12290	1	105	potential	potential	ADJ
ajfa-12290	1	106	mechanism	mechanism	NOUN
ajfa-12290	1	107	that	that	PRON
ajfa-12290	1	108	reduces	reduce	VERB
ajfa-12290	1	109	the	the	DET
ajfa-12290	1	110	agency	agency	NOUN
ajfa-12290	1	111	problems	problem	NOUN
ajfa-12290	1	112	in	in	ADP
ajfa-12290	1	113	organizations	organization	NOUN
ajfa-12290	1	114	and	and	CCONJ
ajfa-12290	1	115	investigating	investigate	VERB
ajfa-12290	1	116	this	this	DET
ajfa-12290	1	117	mechanism	mechanism	NOUN
ajfa-12290	1	118	separate	separate	ADJ
ajfa-12290	1	119	from	from	ADP
ajfa-12290	1	120	alternate	alternate	ADJ
ajfa-12290	1	121	corporate	corporate	ADJ
ajfa-12290	1	122	governance	governance	NOUN
ajfa-12290	1	123	mechanisms	mechanism	NOUN
ajfa-12290	1	124	may	may	AUX
ajfa-12290	1	125	have	have	AUX
ajfa-12290	1	126	led	lead	VERB
ajfa-12290	1	127	to	to	ADP
ajfa-12290	1	128	different	different	ADJ
ajfa-12290	1	129	results	result	NOUN
ajfa-12290	1	130	in	in	ADP
ajfa-12290	1	131	the	the	DET
ajfa-12290	1	132	literature	literature	NOUN
ajfa-12290	1	133	.	.	PUNCT
ajfa-12290	2	1	the	the	DET
ajfa-12290	2	2	aim	aim	NOUN
ajfa-12290	2	3	of	of	ADP
ajfa-12290	2	4	this	this	DET
ajfa-12290	2	5	study	study	NOUN
ajfa-12290	2	6	is	be	AUX
ajfa-12290	2	7	to	to	PART
ajfa-12290	2	8	examine	examine	VERB
ajfa-12290	2	9	the	the	DET
ajfa-12290	2	10	impact	impact	NOUN
ajfa-12290	2	11	of	of	ADP
ajfa-12290	2	12	audit	audit	NOUN
ajfa-12290	2	13	committee	committee	NOUN
ajfa-12290	2	14	on	on	ADP
ajfa-12290	2	15	value	value	NOUN
ajfa-12290	2	16	relevance	relevance	NOUN
ajfa-12290	2	17	of	of	ADP
ajfa-12290	2	18	accounting	accounting	NOUN
ajfa-12290	2	19	information	information	NOUN
ajfa-12290	2	20	of	of	ADP
ajfa-12290	2	21	listed	list	VERB
ajfa-12290	2	22	hotels	hotel	NOUN
ajfa-12290	2	23	and	and	CCONJ
ajfa-12290	2	24	travels	travel	VERB
ajfa-12290	2	25	in	in	ADP
ajfa-12290	2	26	sri	sri	PROPN
ajfa-12290	2	27	lanka	lanka	PROPN
ajfa-12290	2	28	.	.	PUNCT
ajfa-12290	3	1	value	value	NOUN
ajfa-12290	3	2	relevance	relevance	NOUN
ajfa-12290	3	3	of	of	ADP
ajfa-12290	3	4	accounting	accounting	NOUN
ajfa-12290	3	5	information	information	NOUN
ajfa-12290	3	6	is	be	AUX
ajfa-12290	3	7	measured	measure	VERB
ajfa-12290	3	8	by	by	ADP
ajfa-12290	3	9	earning	earn	VERB
ajfa-12290	3	10	per	per	ADP
ajfa-12290	3	11	share	share	NOUN
ajfa-12290	3	12	(	(	PUNCT
ajfa-12290	3	13	eps	eps	NOUN
ajfa-12290	3	14	)	)	PUNCT
ajfa-12290	3	15	and	and	CCONJ
ajfa-12290	3	16	book	book	NOUN
ajfa-12290	3	17	value	value	NOUN
ajfa-12290	3	18	per	per	ADP
ajfa-12290	3	19	share	share	NOUN
ajfa-12290	3	20	(	(	PUNCT
ajfa-12290	3	21	bvps	bvps	NOUN
ajfa-12290	3	22	)	)	PUNCT
ajfa-12290	3	23	while	while	SCONJ
ajfa-12290	3	24	audit	audit	NOUN
ajfa-12290	3	25	committee	committee	NOUN
ajfa-12290	3	26	consists	consist	VERB
ajfa-12290	3	27	of	of	ADP
ajfa-12290	3	28	ac	ac	PROPN
ajfa-12290	3	29	size	size	PROPN
ajfa-12290	3	30	,	,	PUNCT
ajfa-12290	3	31	ac	ac	PROPN
ajfa-12290	3	32	independence	independence	PROPN
ajfa-12290	3	33	,	,	PUNCT
ajfa-12290	3	34	ac	ac	PROPN
ajfa-12290	3	35	experts	expert	NOUN
ajfa-12290	3	36	and	and	CCONJ
ajfa-12290	3	37	ac	ac	ADJ
ajfa-12290	3	38	meetings	meeting	NOUN
ajfa-12290	3	39	.	.	PUNCT
ajfa-12290	4	1	the	the	DET
ajfa-12290	4	2	sample	sample	NOUN
ajfa-12290	4	3	consists	consist	VERB
ajfa-12290	4	4	of	of	ADP
ajfa-12290	4	5	15	15	NUM
ajfa-12290	4	6	hotels	hotel	NOUN
ajfa-12290	4	7	and	and	CCONJ
ajfa-12290	4	8	travels	travels	AUX
ajfa-12290	4	9	listed	list	VERB
ajfa-12290	4	10	in	in	ADP
ajfa-12290	4	11	colombo	colombo	NOUN
ajfa-12290	4	12	stock	stock	NOUN
ajfa-12290	4	13	exchange	exchange	NOUN
ajfa-12290	4	14	.	.	PUNCT
ajfa-12290	5	1	in	in	ADP
ajfa-12290	5	2	this	this	DET
ajfa-12290	5	3	study	study	NOUN
ajfa-12290	5	4	,	,	PUNCT
ajfa-12290	5	5	data	datum	NOUN
ajfa-12290	5	6	was	be	AUX
ajfa-12290	5	7	collected	collect	VERB
ajfa-12290	5	8	from	from	ADP
ajfa-12290	5	9	secondary	secondary	ADJ
ajfa-12290	5	10	sources	source	NOUN
ajfa-12290	5	11	and	and	CCONJ
ajfa-12290	5	12	hypotheses	hypothesis	NOUN
ajfa-12290	5	13	are	be	AUX
ajfa-12290	5	14	examined	examine	VERB
ajfa-12290	5	15	by	by	ADP
ajfa-12290	5	16	using	use	VERB
ajfa-12290	5	17	pearson	pearson	PROPN
ajfa-12290	5	18	’s	’s	PART
ajfa-12290	5	19	correlation	correlation	NOUN
ajfa-12290	5	20	and	and	CCONJ
ajfa-12290	5	21	regression	regression	NOUN
ajfa-12290	5	22	analysis	analysis	NOUN
ajfa-12290	5	23	.	.	PUNCT
ajfa-12290	6	1	the	the	DET
ajfa-12290	6	2	results	result	NOUN
ajfa-12290	6	3	reveal	reveal	VERB
ajfa-12290	6	4	that	that	SCONJ
ajfa-12290	6	5	audit	audit	NOUN
ajfa-12290	6	6	committee	committee	NOUN
ajfa-12290	6	7	attributes	attribute	VERB
ajfa-12290	6	8	such	such	ADJ
ajfa-12290	6	9	as	as	ADP
ajfa-12290	6	10	ac	ac	PROPN
ajfa-12290	6	11	size	size	NOUN
ajfa-12290	6	12	,	,	PUNCT
ajfa-12290	6	13	ac	ac	PROPN
ajfa-12290	6	14	experts	expert	NOUN
ajfa-12290	6	15	and	and	CCONJ
ajfa-12290	6	16	ac	ac	PROPN
ajfa-12290	6	17	meetings	meeting	NOUN
ajfa-12290	6	18	have	have	VERB
ajfa-12290	6	19	a	a	DET
ajfa-12290	6	20	significant	significant	ADJ
ajfa-12290	6	21	impact	impact	NOUN
ajfa-12290	6	22	on	on	ADP
ajfa-12290	6	23	book	book	NOUN
ajfa-12290	6	24	value	value	NOUN
ajfa-12290	6	25	per	per	ADP
ajfa-12290	6	26	share	share	NOUN
ajfa-12290	6	27	of	of	ADP
ajfa-12290	6	28	listed	list	VERB
ajfa-12290	6	29	hotels	hotel	NOUN
ajfa-12290	6	30	and	and	CCONJ
ajfa-12290	6	31	travels	travel	VERB
ajfa-12290	6	32	in	in	ADP
ajfa-12290	6	33	sri	sri	PROPN
ajfa-12290	6	34	lanka	lanka	PROPN
ajfa-12290	6	35	.	.	PUNCT
ajfa-12290	7	1	further	far	ADV
ajfa-12290	7	2	only	only	ADV
ajfa-12290	7	3	ac	ac	PROPN
ajfa-12290	7	4	experts	expert	NOUN
ajfa-12290	7	5	influence	influence	VERB
ajfa-12290	7	6	earnings	earning	NOUN
ajfa-12290	7	7	per	per	ADP
ajfa-12290	7	8	share	share	NOUN
ajfa-12290	7	9	.	.	PUNCT
ajfa-12290	8	1	ac	ac	PROPN
ajfa-12290	8	2	independence	independence	NOUN
ajfa-12290	8	3	is	be	AUX
ajfa-12290	8	4	not	not	PART
ajfa-12290	8	5	found	find	VERB
ajfa-12290	8	6	to	to	PART
ajfa-12290	8	7	have	have	VERB
ajfa-12290	8	8	a	a	DET
ajfa-12290	8	9	significant	significant	ADJ
ajfa-12290	8	10	impact	impact	NOUN
ajfa-12290	8	11	on	on	ADP
ajfa-12290	8	12	the	the	DET
ajfa-12290	8	13	value	value	NOUN
ajfa-12290	8	14	relevance	relevance	NOUN
ajfa-12290	8	15	of	of	ADP
ajfa-12290	8	16	accounting	accounting	NOUN
ajfa-12290	8	17	information	information	NOUN
ajfa-12290	8	18	.	.	PUNCT
ajfa-12290	9	1	the	the	DET
ajfa-12290	9	2	findings	finding	NOUN
ajfa-12290	9	3	could	could	AUX
ajfa-12290	9	4	be	be	AUX
ajfa-12290	9	5	useful	useful	ADJ
ajfa-12290	9	6	to	to	ADP
ajfa-12290	9	7	regulators	regulator	NOUN
ajfa-12290	9	8	in	in	ADP
ajfa-12290	9	9	other	other	ADJ
ajfa-12290	9	10	jurisdiction	jurisdiction	NOUN
ajfa-12290	9	11	who	who	PRON
ajfa-12290	9	12	are	be	AUX
ajfa-12290	9	13	looking	look	VERB
ajfa-12290	9	14	at	at	ADP
ajfa-12290	9	15	ways	way	NOUN
ajfa-12290	9	16	to	to	PART
ajfa-12290	9	17	enhance	enhance	VERB
ajfa-12290	9	18	the	the	DET
ajfa-12290	9	19	effectiveness	effectiveness	NOUN
ajfa-12290	9	20	of	of	ADP
ajfa-12290	9	21	audit	audit	NOUN
ajfa-12290	9	22	committee	committee	NOUN
ajfa-12290	9	23	,	,	PUNCT
ajfa-12290	9	24	overall	overall	ADJ
ajfa-12290	9	25	firm	firm	ADJ
ajfa-12290	9	26	governance	governance	NOUN
ajfa-12290	9	27	.	.	PUNCT
ajfa-12290	10	1	keywords	keyword	NOUN
ajfa-12290	10	2	:	:	PUNCT
ajfa-12290	10	3	audit	audit	NOUN
ajfa-12290	10	4	committee	committee	NOUN
ajfa-12290	10	5	,	,	PUNCT
ajfa-12290	10	6	value	value	NOUN
ajfa-12290	10	7	relevance	relevance	NOUN
ajfa-12290	10	8	of	of	ADP
ajfa-12290	10	9	accounting	accounting	NOUN
ajfa-12290	10	10	information	information	NOUN
ajfa-12290	10	11	,	,	PUNCT
ajfa-12290	10	12	audit	audit	NOUN
ajfa-12290	10	13	committee	committee	NOUN
ajfa-12290	10	14	size	size	NOUN
ajfa-12290	10	15	,	,	PUNCT
ajfa-12290	10	16	audit	audit	NOUN
ajfa-12290	10	17	committee	committee	NOUN
ajfa-12290	10	18	experts	expert	NOUN
ajfa-12290	10	19	,	,	PUNCT
ajfa-12290	10	20	audit	audit	NOUN
ajfa-12290	10	21	committee	committee	NOUN
ajfa-12290	10	22	meetings	meeting	NOUN
ajfa-12290	10	23	jel	jel	PROPN
ajfa-12290	10	24	:	:	PUNCT
ajfa-12290	10	25	g3	g3	PROPN
ajfa-12290	10	26	asian	asian	ADJ
ajfa-12290	10	27	journal	journal	NOUN
ajfa-12290	10	28	of	of	ADP
ajfa-12290	10	29	finance	finance	PROPN
ajfa-12290	10	30	&	&	CCONJ
ajfa-12290	10	31	accounting	accounting	PROPN
ajfa-12290	10	32	issn	issn	PROPN
ajfa-12290	10	33	1946	1946	NUM
ajfa-12290	10	34	-	-	PUNCT
ajfa-12290	10	35	052x	052x	PROPN
ajfa-12290	10	36	2017	2017	NUM
ajfa-12290	10	37	,	,	PUNCT
ajfa-12290	10	38	vol	vol	NOUN
ajfa-12290	10	39	.	.	NOUN
ajfa-12290	10	40	9	9	NUM
ajfa-12290	10	41	,	,	PUNCT
ajfa-12290	10	42	no	no	INTJ
ajfa-12290	10	43	.	.	NOUN
ajfa-12290	10	44	2	2	NUM
ajfa-12290	10	45	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	10	46	388	388	NUM
ajfa-12290	10	47	1	1	NUM
ajfa-12290	10	48	.	.	PUNCT
ajfa-12290	11	1	introduction	introduction	NOUN
ajfa-12290	11	2	increasing	increase	VERB
ajfa-12290	11	3	the	the	DET
ajfa-12290	11	4	investment	investment	NOUN
ajfa-12290	11	5	in	in	ADP
ajfa-12290	11	6	capital	capital	NOUN
ajfa-12290	11	7	market	market	NOUN
ajfa-12290	11	8	leads	lead	VERB
ajfa-12290	11	9	to	to	PART
ajfa-12290	11	10	improve	improve	VERB
ajfa-12290	11	11	strength	strength	NOUN
ajfa-12290	11	12	of	of	ADP
ajfa-12290	11	13	the	the	DET
ajfa-12290	11	14	capital	capital	NOUN
ajfa-12290	11	15	market	market	NOUN
ajfa-12290	11	16	and	and	CCONJ
ajfa-12290	11	17	development	development	NOUN
ajfa-12290	11	18	of	of	ADP
ajfa-12290	11	19	economy	economy	NOUN
ajfa-12290	11	20	.	.	PUNCT
ajfa-12290	12	1	investors	investor	NOUN
ajfa-12290	12	2	rely	rely	VERB
ajfa-12290	12	3	on	on	ADP
ajfa-12290	12	4	accounting	account	VERB
ajfa-12290	12	5	information	information	NOUN
ajfa-12290	12	6	in	in	ADP
ajfa-12290	12	7	their	their	PRON
ajfa-12290	12	8	pricing	pricing	NOUN
ajfa-12290	12	9	of	of	ADP
ajfa-12290	12	10	shares	share	NOUN
ajfa-12290	12	11	and	and	CCONJ
ajfa-12290	12	12	firms	firm	NOUN
ajfa-12290	12	13	which	which	PRON
ajfa-12290	12	14	provide	provide	VERB
ajfa-12290	12	15	good	good	ADJ
ajfa-12290	12	16	quality	quality	NOUN
ajfa-12290	12	17	information	information	NOUN
ajfa-12290	12	18	have	have	VERB
ajfa-12290	12	19	thus	thus	ADV
ajfa-12290	12	20	an	an	DET
ajfa-12290	12	21	advantage	advantage	NOUN
ajfa-12290	12	22	in	in	ADP
ajfa-12290	12	23	a	a	DET
ajfa-12290	12	24	lower	low	ADJ
ajfa-12290	12	25	cost	cost	NOUN
ajfa-12290	12	26	of	of	ADP
ajfa-12290	12	27	capital	capital	NOUN
ajfa-12290	12	28	.	.	PUNCT
ajfa-12290	13	1	investors	investor	NOUN
ajfa-12290	13	2	in	in	ADP
ajfa-12290	13	3	developed	developed	ADJ
ajfa-12290	13	4	counties	county	NOUN
ajfa-12290	13	5	are	be	AUX
ajfa-12290	13	6	keen	keen	ADJ
ajfa-12290	13	7	on	on	ADP
ajfa-12290	13	8	the	the	DET
ajfa-12290	13	9	accounting	accounting	NOUN
ajfa-12290	13	10	information	information	NOUN
ajfa-12290	13	11	of	of	ADP
ajfa-12290	13	12	the	the	DET
ajfa-12290	13	13	intended	intend	VERB
ajfa-12290	13	14	investing	investing	NOUN
ajfa-12290	13	15	companies	company	NOUN
ajfa-12290	13	16	.	.	PUNCT
ajfa-12290	14	1	so	so	ADV
ajfa-12290	14	2	that	that	SCONJ
ajfa-12290	14	3	,	,	PUNCT
ajfa-12290	14	4	investigation	investigation	NOUN
ajfa-12290	14	5	of	of	ADP
ajfa-12290	14	6	the	the	DET
ajfa-12290	14	7	audit	audit	NOUN
ajfa-12290	14	8	committee	committee	NOUN
ajfa-12290	14	9	with	with	ADP
ajfa-12290	14	10	value	value	NOUN
ajfa-12290	14	11	relevance	relevance	NOUN
ajfa-12290	14	12	of	of	ADP
ajfa-12290	14	13	accounting	accounting	NOUN
ajfa-12290	14	14	information	information	NOUN
ajfa-12290	14	15	is	be	AUX
ajfa-12290	14	16	an	an	DET
ajfa-12290	14	17	important	important	ADJ
ajfa-12290	14	18	matter	matter	NOUN
ajfa-12290	14	19	for	for	ADP
ajfa-12290	14	20	the	the	DET
ajfa-12290	14	21	developing	develop	VERB
ajfa-12290	14	22	countries	country	NOUN
ajfa-12290	14	23	,	,	PUNCT
ajfa-12290	14	24	like	like	ADP
ajfa-12290	14	25	sri	sri	PROPN
ajfa-12290	14	26	lanka	lanka	PROPN
ajfa-12290	14	27	.	.	PUNCT
ajfa-12290	15	1	the	the	DET
ajfa-12290	15	2	audit	audit	NOUN
ajfa-12290	15	3	committee	committee	NOUN
ajfa-12290	15	4	is	be	AUX
ajfa-12290	15	5	one	one	NUM
ajfa-12290	15	6	of	of	ADP
ajfa-12290	15	7	the	the	DET
ajfa-12290	15	8	key	key	ADJ
ajfa-12290	15	9	elements	element	NOUN
ajfa-12290	15	10	in	in	ADP
ajfa-12290	15	11	the	the	DET
ajfa-12290	15	12	corporate	corporate	ADJ
ajfa-12290	15	13	governance	governance	NOUN
ajfa-12290	15	14	structure	structure	NOUN
ajfa-12290	15	15	that	that	PRON
ajfa-12290	15	16	helps	help	VERB
ajfa-12290	15	17	control	control	VERB
ajfa-12290	15	18	and	and	CCONJ
ajfa-12290	15	19	monitor	monitor	VERB
ajfa-12290	15	20	management	management	NOUN
ajfa-12290	15	21	(	(	PUNCT
ajfa-12290	15	22	ruzaidah	ruzaidah	NOUN
ajfa-12290	15	23	and	and	CCONJ
ajfa-12290	15	24	takiah	takiah	NOUN
ajfa-12290	15	25	,	,	PUNCT
ajfa-12290	15	26	2004	2004	NUM
ajfa-12290	15	27	)	)	PUNCT
ajfa-12290	15	28	.	.	PUNCT
ajfa-12290	16	1	the	the	DET
ajfa-12290	16	2	committee	committee	NOUN
ajfa-12290	16	3	plays	play	VERB
ajfa-12290	16	4	a	a	DET
ajfa-12290	16	5	vital	vital	ADJ
ajfa-12290	16	6	role	role	NOUN
ajfa-12290	16	7	in	in	ADP
ajfa-12290	16	8	monitoring	monitor	VERB
ajfa-12290	16	9	the	the	DET
ajfa-12290	16	10	organization	organization	NOUN
ajfa-12290	16	11	’s	’s	PART
ajfa-12290	16	12	operation	operation	NOUN
ajfa-12290	16	13	and	and	CCONJ
ajfa-12290	16	14	internal	internal	ADJ
ajfa-12290	16	15	control	control	NOUN
ajfa-12290	16	16	system	system	NOUN
ajfa-12290	16	17	with	with	ADP
ajfa-12290	16	18	the	the	DET
ajfa-12290	16	19	purpose	purpose	NOUN
ajfa-12290	16	20	of	of	ADP
ajfa-12290	16	21	protecting	protect	VERB
ajfa-12290	16	22	the	the	DET
ajfa-12290	16	23	interest	interest	NOUN
ajfa-12290	16	24	of	of	ADP
ajfa-12290	16	25	the	the	DET
ajfa-12290	16	26	shareholders	shareholder	NOUN
ajfa-12290	16	27	.	.	PUNCT
ajfa-12290	17	1	the	the	DET
ajfa-12290	17	2	audit	audit	NOUN
ajfa-12290	17	3	committee	committee	PROPN
ajfa-12290	17	4	(	(	PUNCT
ajfa-12290	17	5	ac	ac	PROPN
ajfa-12290	17	6	)	)	PUNCT
ajfa-12290	17	7	contributes	contribute	VERB
ajfa-12290	17	8	to	to	ADP
ajfa-12290	17	9	the	the	DET
ajfa-12290	17	10	development	development	NOUN
ajfa-12290	17	11	of	of	ADP
ajfa-12290	17	12	the	the	DET
ajfa-12290	17	13	strategic	strategic	ADJ
ajfa-12290	17	14	plan	plan	NOUN
ajfa-12290	17	15	of	of	ADP
ajfa-12290	17	16	the	the	DET
ajfa-12290	17	17	company	company	NOUN
ajfa-12290	17	18	and	and	CCONJ
ajfa-12290	17	19	is	be	AUX
ajfa-12290	17	20	expected	expect	VERB
ajfa-12290	17	21	to	to	PART
ajfa-12290	17	22	provide	provide	VERB
ajfa-12290	17	23	input	input	NOUN
ajfa-12290	17	24	and	and	CCONJ
ajfa-12290	17	25	recommendations	recommendation	NOUN
ajfa-12290	17	26	to	to	ADP
ajfa-12290	17	27	the	the	DET
ajfa-12290	17	28	board	board	NOUN
ajfa-12290	17	29	with	with	ADP
ajfa-12290	17	30	regard	regard	NOUN
ajfa-12290	17	31	to	to	ADP
ajfa-12290	17	32	any	any	DET
ajfa-12290	17	33	financial	financial	ADJ
ajfa-12290	17	34	or	or	CCONJ
ajfa-12290	17	35	operational	operational	ADJ
ajfa-12290	17	36	matters	matter	NOUN
ajfa-12290	17	37	.	.	PUNCT
ajfa-12290	18	1	hence	hence	ADV
ajfa-12290	18	2	,	,	PUNCT
ajfa-12290	18	3	it	it	PRON
ajfa-12290	18	4	is	be	AUX
ajfa-12290	18	5	recognized	recognize	VERB
ajfa-12290	18	6	that	that	SCONJ
ajfa-12290	18	7	an	an	DET
ajfa-12290	18	8	effective	effective	ADJ
ajfa-12290	18	9	audit	audit	NOUN
ajfa-12290	18	10	committee	committee	NOUN
ajfa-12290	18	11	would	would	AUX
ajfa-12290	18	12	focus	focus	VERB
ajfa-12290	18	13	on	on	ADP
ajfa-12290	18	14	improving	improve	VERB
ajfa-12290	18	15	the	the	DET
ajfa-12290	18	16	company	company	NOUN
ajfa-12290	18	17	performance	performance	NOUN
ajfa-12290	18	18	and	and	CCONJ
ajfa-12290	18	19	competitiveness	competitiveness	NOUN
ajfa-12290	18	20	,	,	PUNCT
ajfa-12290	18	21	particularly	particularly	ADV
ajfa-12290	18	22	in	in	ADP
ajfa-12290	18	23	a	a	DET
ajfa-12290	18	24	changing	change	VERB
ajfa-12290	18	25	business	business	NOUN
ajfa-12290	18	26	environment	environment	NOUN
ajfa-12290	18	27	which	which	PRON
ajfa-12290	18	28	is	be	AUX
ajfa-12290	18	29	beyond	beyond	ADP
ajfa-12290	18	30	the	the	DET
ajfa-12290	18	31	control	control	NOUN
ajfa-12290	18	32	of	of	ADP
ajfa-12290	18	33	the	the	DET
ajfa-12290	18	34	company	company	NOUN
ajfa-12290	18	35	(	(	PUNCT
ajfa-12290	18	36	charan	charan	NOUN
ajfa-12290	18	37	,	,	PUNCT
ajfa-12290	18	38	1998	1998	NUM
ajfa-12290	18	39	;	;	PUNCT
ajfa-12290	18	40	craven	craven	NOUN
ajfa-12290	18	41	and	and	CCONJ
ajfa-12290	18	42	wallace	wallace	NOUN
ajfa-12290	18	43	,	,	PUNCT
ajfa-12290	18	44	2001	2001	NUM
ajfa-12290	18	45	)	)	PUNCT
ajfa-12290	18	46	.	.	PUNCT
ajfa-12290	19	1	an	an	DET
ajfa-12290	19	2	effective	effective	ADJ
ajfa-12290	19	3	audit	audit	NOUN
ajfa-12290	19	4	committee	committee	NOUN
ajfa-12290	19	5	is	be	AUX
ajfa-12290	19	6	expected	expect	VERB
ajfa-12290	19	7	to	to	PART
ajfa-12290	19	8	focus	focus	VERB
ajfa-12290	19	9	on	on	ADP
ajfa-12290	19	10	the	the	DET
ajfa-12290	19	11	optimization	optimization	NOUN
ajfa-12290	19	12	of	of	ADP
ajfa-12290	19	13	shareholders	shareholder	NOUN
ajfa-12290	19	14	’	’	PART
ajfa-12290	19	15	wealth	wealth	NOUN
ajfa-12290	19	16	and	and	CCONJ
ajfa-12290	19	17	prevent	prevent	VERB
ajfa-12290	19	18	the	the	DET
ajfa-12290	19	19	maximization	maximization	NOUN
ajfa-12290	19	20	of	of	ADP
ajfa-12290	19	21	personal	personal	ADJ
ajfa-12290	19	22	interests	interest	NOUN
ajfa-12290	19	23	by	by	ADP
ajfa-12290	19	24	the	the	DET
ajfa-12290	19	25	top	top	ADJ
ajfa-12290	19	26	management	management	NOUN
ajfa-12290	19	27	(	(	PUNCT
ajfa-12290	19	28	wathne	wathne	NOUN
ajfa-12290	19	29	and	and	CCONJ
ajfa-12290	19	30	heide	heide	PROPN
ajfa-12290	19	31	,	,	PUNCT
ajfa-12290	19	32	2000	2000	NUM
ajfa-12290	19	33	)	)	PUNCT
ajfa-12290	19	34	.	.	PUNCT
ajfa-12290	20	1	the	the	DET
ajfa-12290	20	2	primary	primary	ADJ
ajfa-12290	20	3	role	role	NOUN
ajfa-12290	20	4	of	of	ADP
ajfa-12290	20	5	the	the	DET
ajfa-12290	20	6	audit	audit	NOUN
ajfa-12290	20	7	committee	committee	NOUN
ajfa-12290	20	8	is	be	AUX
ajfa-12290	20	9	to	to	PART
ajfa-12290	20	10	oversee	oversee	VERB
ajfa-12290	20	11	the	the	DET
ajfa-12290	20	12	firm	firm	NOUN
ajfa-12290	20	13	’s	’s	PART
ajfa-12290	20	14	financial	financial	ADJ
ajfa-12290	20	15	reporting	reporting	NOUN
ajfa-12290	20	16	process	process	NOUN
ajfa-12290	20	17	,	,	PUNCT
ajfa-12290	20	18	the	the	DET
ajfa-12290	20	19	review	review	NOUN
ajfa-12290	20	20	of	of	ADP
ajfa-12290	20	21	financial	financial	ADJ
ajfa-12290	20	22	reports	report	NOUN
ajfa-12290	20	23	,	,	PUNCT
ajfa-12290	20	24	internal	internal	ADJ
ajfa-12290	20	25	accounting	accounting	NOUN
ajfa-12290	20	26	controls	control	NOUN
ajfa-12290	20	27	,	,	PUNCT
ajfa-12290	20	28	the	the	DET
ajfa-12290	20	29	audit	audit	NOUN
ajfa-12290	20	30	process	process	NOUN
ajfa-12290	20	31	and	and	CCONJ
ajfa-12290	20	32	,	,	PUNCT
ajfa-12290	20	33	more	more	ADV
ajfa-12290	20	34	recently	recently	ADV
ajfa-12290	20	35	,	,	PUNCT
ajfa-12290	20	36	its	its	PRON
ajfa-12290	20	37	risk	risk	NOUN
ajfa-12290	20	38	management	management	NOUN
ajfa-12290	20	39	practices	practice	NOUN
ajfa-12290	20	40	(	(	PUNCT
ajfa-12290	20	41	klein	klein	PROPN
ajfa-12290	20	42	,	,	PUNCT
ajfa-12290	20	43	2002	2002	NUM
ajfa-12290	20	44	)	)	PUNCT
ajfa-12290	20	45	.	.	PUNCT
ajfa-12290	21	1	the	the	DET
ajfa-12290	21	2	main	main	ADJ
ajfa-12290	21	3	focus	focus	NOUN
ajfa-12290	21	4	of	of	ADP
ajfa-12290	21	5	audit	audit	NOUN
ajfa-12290	21	6	committees	committee	NOUN
ajfa-12290	21	7	is	be	AUX
ajfa-12290	21	8	to	to	PART
ajfa-12290	21	9	strengthen	strengthen	VERB
ajfa-12290	21	10	transparency	transparency	NOUN
ajfa-12290	21	11	,	,	PUNCT
ajfa-12290	21	12	promote	promote	VERB
ajfa-12290	21	13	effective	effective	ADJ
ajfa-12290	21	14	enforcement	enforcement	NOUN
ajfa-12290	21	15	,	,	PUNCT
ajfa-12290	21	16	and	and	CCONJ
ajfa-12290	21	17	identify	identify	VERB
ajfa-12290	21	18	needs	need	NOUN
ajfa-12290	21	19	for	for	ADP
ajfa-12290	21	20	training	training	NOUN
ajfa-12290	21	21	and	and	CCONJ
ajfa-12290	21	22	education	education	NOUN
ajfa-12290	21	23	for	for	ADP
ajfa-12290	21	24	directors	director	NOUN
ajfa-12290	21	25	and	and	CCONJ
ajfa-12290	21	26	key	key	ADJ
ajfa-12290	21	27	players	player	NOUN
ajfa-12290	21	28	of	of	ADP
ajfa-12290	21	29	an	an	DET
ajfa-12290	21	30	organization	organization	NOUN
ajfa-12290	21	31	.	.	PUNCT
ajfa-12290	22	1	in	in	ADP
ajfa-12290	22	2	march	march	PROPN
ajfa-12290	22	3	2013	2013	NUM
ajfa-12290	22	4	,	,	PUNCT
ajfa-12290	22	5	the	the	DET
ajfa-12290	22	6	securities	securities	PROPN
ajfa-12290	22	7	and	and	CCONJ
ajfa-12290	22	8	exchange	exchange	PROPN
ajfa-12290	22	9	commission	commission	PROPN
ajfa-12290	22	10	of	of	ADP
ajfa-12290	22	11	sri	sri	PROPN
ajfa-12290	22	12	lanka	lanka	PROPN
ajfa-12290	22	13	and	and	CCONJ
ajfa-12290	22	14	the	the	DET
ajfa-12290	22	15	institute	institute	PROPN
ajfa-12290	22	16	of	of	ADP
ajfa-12290	22	17	chartered	charter	VERB
ajfa-12290	22	18	accountants	accountant	NOUN
ajfa-12290	22	19	of	of	ADP
ajfa-12290	22	20	sri	sri	PROPN
ajfa-12290	22	21	lanka	lanka	PROPN
ajfa-12290	22	22	developed	develop	VERB
ajfa-12290	22	23	the	the	DET
ajfa-12290	22	24	code	code	NOUN
ajfa-12290	22	25	of	of	ADP
ajfa-12290	22	26	the	the	DET
ajfa-12290	22	27	best	good	ADJ
ajfa-12290	22	28	practices	practice	NOUN
ajfa-12290	22	29	of	of	ADP
ajfa-12290	22	30	corporate	corporate	ADJ
ajfa-12290	22	31	governance	governance	NOUN
ajfa-12290	22	32	,	,	PUNCT
ajfa-12290	22	33	which	which	PRON
ajfa-12290	22	34	provides	provide	VERB
ajfa-12290	22	35	guidelines	guideline	NOUN
ajfa-12290	22	36	on	on	ADP
ajfa-12290	22	37	the	the	DET
ajfa-12290	22	38	formation	formation	NOUN
ajfa-12290	22	39	of	of	ADP
ajfa-12290	22	40	the	the	DET
ajfa-12290	22	41	audit	audit	NOUN
ajfa-12290	22	42	committee	committee	NOUN
ajfa-12290	22	43	,	,	PUNCT
ajfa-12290	22	44	particularly	particularly	ADV
ajfa-12290	22	45	with	with	ADP
ajfa-12290	22	46	respect	respect	NOUN
ajfa-12290	22	47	to	to	ADP
ajfa-12290	22	48	size	size	NOUN
ajfa-12290	22	49	,	,	PUNCT
ajfa-12290	22	50	independence	independence	NOUN
ajfa-12290	22	51	,	,	PUNCT
ajfa-12290	22	52	duties	duty	NOUN
ajfa-12290	22	53	and	and	CCONJ
ajfa-12290	22	54	responsibilities	responsibility	NOUN
ajfa-12290	22	55	of	of	ADP
ajfa-12290	22	56	members	member	NOUN
ajfa-12290	22	57	to	to	PART
ajfa-12290	22	58	ensure	ensure	VERB
ajfa-12290	22	59	good	good	ADJ
ajfa-12290	22	60	practices	practice	NOUN
ajfa-12290	22	61	of	of	ADP
ajfa-12290	22	62	corporate	corporate	ADJ
ajfa-12290	22	63	governance	governance	NOUN
ajfa-12290	22	64	.	.	PUNCT
ajfa-12290	23	1	detailed	detailed	ADJ
ajfa-12290	23	2	guidance	guidance	NOUN
ajfa-12290	23	3	on	on	ADP
ajfa-12290	23	4	the	the	DET
ajfa-12290	23	5	scope	scope	NOUN
ajfa-12290	23	6	and	and	CCONJ
ajfa-12290	23	7	functions	function	NOUN
ajfa-12290	23	8	of	of	ADP
ajfa-12290	23	9	the	the	DET
ajfa-12290	23	10	audit	audit	NOUN
ajfa-12290	23	11	committee	committee	NOUN
ajfa-12290	23	12	can	can	AUX
ajfa-12290	23	13	be	be	AUX
ajfa-12290	23	14	found	find	VERB
ajfa-12290	23	15	in	in	ADP
ajfa-12290	23	16	the	the	DET
ajfa-12290	23	17	code	code	NOUN
ajfa-12290	23	18	of	of	ADP
ajfa-12290	23	19	best	good	ADJ
ajfa-12290	23	20	practice	practice	NOUN
ajfa-12290	23	21	on	on	ADP
ajfa-12290	23	22	audit	audit	NOUN
ajfa-12290	23	23	committees	committee	NOUN
ajfa-12290	23	24	issued	issue	VERB
ajfa-12290	23	25	by	by	ADP
ajfa-12290	23	26	the	the	DET
ajfa-12290	23	27	institute	institute	PROPN
ajfa-12290	23	28	of	of	ADP
ajfa-12290	23	29	chartered	charter	VERB
ajfa-12290	23	30	accountants	accountant	NOUN
ajfa-12290	23	31	of	of	ADP
ajfa-12290	23	32	sri	sri	PROPN
ajfa-12290	23	33	lanka	lanka	PROPN
ajfa-12290	23	34	in	in	ADP
ajfa-12290	23	35	2002	2002	NUM
ajfa-12290	23	36	.	.	PUNCT
ajfa-12290	24	1	porter	porter	NOUN
ajfa-12290	24	2	and	and	CCONJ
ajfa-12290	24	3	gendall	gendall	VERB
ajfa-12290	24	4	(	(	PUNCT
ajfa-12290	24	5	1993	1993	NUM
ajfa-12290	24	6	)	)	PUNCT
ajfa-12290	24	7	discussed	discuss	VERB
ajfa-12290	24	8	audit	audit	NOUN
ajfa-12290	24	9	committee	committee	NOUN
ajfa-12290	24	10	development	development	NOUN
ajfa-12290	24	11	in	in	ADP
ajfa-12290	24	12	canada	canada	PROPN
ajfa-12290	24	13	,	,	PUNCT
ajfa-12290	24	14	the	the	DET
ajfa-12290	24	15	united	united	PROPN
ajfa-12290	24	16	states	states	PROPN
ajfa-12290	24	17	,	,	PUNCT
ajfa-12290	24	18	the	the	DET
ajfa-12290	24	19	united	united	ADJ
ajfa-12290	24	20	kingdom	kingdom	PROPN
ajfa-12290	24	21	,	,	PUNCT
ajfa-12290	24	22	australia	australia	PROPN
ajfa-12290	24	23	and	and	CCONJ
ajfa-12290	24	24	new	new	PROPN
ajfa-12290	24	25	zealand	zealand	PROPN
ajfa-12290	24	26	,	,	PUNCT
ajfa-12290	24	27	identifying	identify	VERB
ajfa-12290	24	28	unexpected	unexpected	ADJ
ajfa-12290	24	29	corporate	corporate	ADJ
ajfa-12290	24	30	failure	failure	NOUN
ajfa-12290	24	31	and	and	CCONJ
ajfa-12290	24	32	corporate	corporate	ADJ
ajfa-12290	24	33	malpractice	malpractice	NOUN
ajfa-12290	24	34	as	as	ADP
ajfa-12290	24	35	the	the	DET
ajfa-12290	24	36	primary	primary	ADJ
ajfa-12290	24	37	stimuli	stimulus	NOUN
ajfa-12290	24	38	to	to	ADP
ajfa-12290	24	39	their	their	PRON
ajfa-12290	24	40	development	development	NOUN
ajfa-12290	24	41	.	.	PUNCT
ajfa-12290	25	1	teoh	teoh	PROPN
ajfa-12290	25	2	and	and	CCONJ
ajfa-12290	25	3	lim	lim	PROPN
ajfa-12290	25	4	(	(	PUNCT
ajfa-12290	25	5	1996	1996	NUM
ajfa-12290	25	6	)	)	PUNCT
ajfa-12290	25	7	also	also	ADV
ajfa-12290	25	8	explained	explain	VERB
ajfa-12290	25	9	the	the	DET
ajfa-12290	25	10	establishment	establishment	NOUN
ajfa-12290	25	11	of	of	ADP
ajfa-12290	25	12	audit	audit	NOUN
ajfa-12290	25	13	committees	committee	NOUN
ajfa-12290	25	14	in	in	ADP
ajfa-12290	25	15	malaysia	malaysia	PROPN
ajfa-12290	25	16	as	as	ADP
ajfa-12290	25	17	a	a	DET
ajfa-12290	25	18	response	response	NOUN
ajfa-12290	25	19	to	to	ADP
ajfa-12290	25	20	corporate	corporate	ADJ
ajfa-12290	25	21	scandals	scandal	NOUN
ajfa-12290	25	22	.	.	PUNCT
ajfa-12290	26	1	value	value	NOUN
ajfa-12290	26	2	relevance	relevance	NOUN
ajfa-12290	26	3	is	be	AUX
ajfa-12290	26	4	the	the	DET
ajfa-12290	26	5	ability	ability	NOUN
ajfa-12290	26	6	of	of	ADP
ajfa-12290	26	7	accounting	accounting	NOUN
ajfa-12290	26	8	numbers	number	NOUN
ajfa-12290	26	9	to	to	PART
ajfa-12290	26	10	explain	explain	VERB
ajfa-12290	26	11	market	market	NOUN
ajfa-12290	26	12	price	price	NOUN
ajfa-12290	26	13	per	per	ADP
ajfa-12290	26	14	share	share	NOUN
ajfa-12290	26	15	.	.	PUNCT
ajfa-12290	27	1	beisland	beisland	PROPN
ajfa-12290	27	2	(	(	PUNCT
ajfa-12290	27	3	2009	2009	NUM
ajfa-12290	27	4	)	)	PUNCT
ajfa-12290	27	5	describes	describe	VERB
ajfa-12290	27	6	value	value	NOUN
ajfa-12290	27	7	relevance	relevance	NOUN
ajfa-12290	27	8	as	as	ADP
ajfa-12290	27	9	the	the	DET
ajfa-12290	27	10	capability	capability	NOUN
ajfa-12290	27	11	of	of	ADP
ajfa-12290	27	12	financial	financial	ADJ
ajfa-12290	27	13	statement	statement	NOUN
ajfa-12290	27	14	information	information	NOUN
ajfa-12290	27	15	to	to	PART
ajfa-12290	27	16	tap	tap	VERB
ajfa-12290	27	17	and	and	CCONJ
ajfa-12290	27	18	summarize	summarize	VERB
ajfa-12290	27	19	firm	firm	ADJ
ajfa-12290	27	20	value	value	NOUN
ajfa-12290	27	21	.	.	PUNCT
ajfa-12290	28	1	kalbers	kalber	NOUN
ajfa-12290	28	2	and	and	CCONJ
ajfa-12290	28	3	fogarty	fogarty	PROPN
ajfa-12290	28	4	(	(	PUNCT
ajfa-12290	28	5	1993	1993	NUM
ajfa-12290	28	6	)	)	PUNCT
ajfa-12290	28	7	suggested	suggest	VERB
ajfa-12290	28	8	that	that	SCONJ
ajfa-12290	28	9	audit	audit	NOUN
ajfa-12290	28	10	committee	committee	NOUN
ajfa-12290	28	11	members	member	NOUN
ajfa-12290	28	12	with	with	ADP
ajfa-12290	28	13	expertsise	expertsise	NOUN
ajfa-12290	28	14	in	in	ADP
ajfa-12290	28	15	accounting	accounting	NOUN
ajfa-12290	28	16	and	and	CCONJ
ajfa-12290	28	17	finance	finance	NOUN
ajfa-12290	28	18	,	,	PUNCT
ajfa-12290	28	19	enhances	enhance	VERB
ajfa-12290	28	20	the	the	DET
ajfa-12290	28	21	effectiveness	effectiveness	NOUN
ajfa-12290	28	22	of	of	ADP
ajfa-12290	28	23	the	the	DET
ajfa-12290	28	24	audit	audit	NOUN
ajfa-12290	28	25	committee	committee	NOUN
ajfa-12290	28	26	.	.	PUNCT
ajfa-12290	29	1	furthermore	furthermore	ADV
ajfa-12290	29	2	,	,	PUNCT
ajfa-12290	29	3	it	it	PRON
ajfa-12290	29	4	is	be	AUX
ajfa-12290	29	5	also	also	ADV
ajfa-12290	29	6	established	establish	VERB
ajfa-12290	29	7	that	that	PRON
ajfa-12290	29	8	audit	audit	NOUN
ajfa-12290	29	9	committee	committee	NOUN
ajfa-12290	29	10	expertsise	expertsise	NOUN
ajfa-12290	29	11	enhances	enhance	VERB
ajfa-12290	29	12	the	the	DET
ajfa-12290	29	13	asian	asian	ADJ
ajfa-12290	29	14	journal	journal	NOUN
ajfa-12290	29	15	of	of	ADP
ajfa-12290	29	16	finance	finance	PROPN
ajfa-12290	29	17	&	&	CCONJ
ajfa-12290	29	18	accounting	accounting	PROPN
ajfa-12290	29	19	issn	issn	PROPN
ajfa-12290	29	20	1946	1946	NUM
ajfa-12290	29	21	-	-	PUNCT
ajfa-12290	29	22	052x	052x	PROPN
ajfa-12290	29	23	2017	2017	NUM
ajfa-12290	29	24	,	,	PUNCT
ajfa-12290	29	25	vol	vol	NOUN
ajfa-12290	29	26	.	.	NOUN
ajfa-12290	29	27	9	9	NUM
ajfa-12290	29	28	,	,	PUNCT
ajfa-12290	29	29	no	no	NOUN
ajfa-12290	29	30	.	.	NOUN
ajfa-12290	29	31	2	2	NUM
ajfa-12290	29	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	29	33	389	389	NUM
ajfa-12290	29	34	quality	quality	NOUN
ajfa-12290	29	35	of	of	ADP
ajfa-12290	29	36	financial	financial	ADJ
ajfa-12290	29	37	reporting	reporting	NOUN
ajfa-12290	29	38	.	.	PUNCT
ajfa-12290	30	1	the	the	DET
ajfa-12290	30	2	hotel	hotel	NOUN
ajfa-12290	30	3	and	and	CCONJ
ajfa-12290	30	4	travels	travel	VERB
ajfa-12290	30	5	industry	industry	NOUN
ajfa-12290	30	6	is	be	AUX
ajfa-12290	30	7	a	a	DET
ajfa-12290	30	8	decisive	decisive	ADJ
ajfa-12290	30	9	player	player	NOUN
ajfa-12290	30	10	in	in	ADP
ajfa-12290	30	11	promoting	promote	VERB
ajfa-12290	30	12	tourism	tourism	NOUN
ajfa-12290	30	13	industry	industry	NOUN
ajfa-12290	30	14	in	in	ADP
ajfa-12290	30	15	sri	sri	PROPN
ajfa-12290	30	16	lanka	lanka	PROPN
ajfa-12290	30	17	.	.	PUNCT
ajfa-12290	31	1	incubating	incubate	VERB
ajfa-12290	31	2	market	market	NOUN
ajfa-12290	31	3	centrism	centrism	NOUN
ajfa-12290	31	4	has	have	AUX
ajfa-12290	31	5	received	receive	VERB
ajfa-12290	31	6	particular	particular	ADJ
ajfa-12290	31	7	attention	attention	NOUN
ajfa-12290	31	8	in	in	ADP
ajfa-12290	31	9	the	the	DET
ajfa-12290	31	10	modern	modern	ADJ
ajfa-12290	31	11	business	business	NOUN
ajfa-12290	31	12	world	world	NOUN
ajfa-12290	31	13	as	as	ADP
ajfa-12290	31	14	a	a	DET
ajfa-12290	31	15	mode	mode	NOUN
ajfa-12290	31	16	of	of	ADP
ajfa-12290	31	17	reaping	reap	VERB
ajfa-12290	31	18	higher	high	ADJ
ajfa-12290	31	19	business	business	NOUN
ajfa-12290	31	20	performances	performance	NOUN
ajfa-12290	31	21	.	.	PUNCT
ajfa-12290	32	1	according	accord	VERB
ajfa-12290	32	2	to	to	ADP
ajfa-12290	32	3	the	the	DET
ajfa-12290	32	4	central	central	ADJ
ajfa-12290	32	5	bank	bank	PROPN
ajfa-12290	32	6	of	of	ADP
ajfa-12290	32	7	sri	sri	PROPN
ajfa-12290	32	8	lanka	lanka	PROPN
ajfa-12290	32	9	(	(	PUNCT
ajfa-12290	32	10	2014	2014	NUM
ajfa-12290	32	11	)	)	PUNCT
ajfa-12290	32	12	,	,	PUNCT
ajfa-12290	32	13	the	the	DET
ajfa-12290	32	14	contribution	contribution	NOUN
ajfa-12290	32	15	of	of	ADP
ajfa-12290	32	16	hotels	hotel	NOUN
ajfa-12290	32	17	and	and	CCONJ
ajfa-12290	32	18	restaurants	restaurant	NOUN
ajfa-12290	32	19	to	to	ADP
ajfa-12290	32	20	the	the	DET
ajfa-12290	32	21	country	country	NOUN
ajfa-12290	32	22	's	's	PART
ajfa-12290	32	23	gross	gross	ADJ
ajfa-12290	32	24	domestic	domestic	ADJ
ajfa-12290	32	25	product	product	NOUN
ajfa-12290	32	26	is	be	AUX
ajfa-12290	32	27	increased	increase	VERB
ajfa-12290	32	28	by	by	ADP
ajfa-12290	32	29	11.5	11.5	NUM
ajfa-12290	32	30	%	%	NOUN
ajfa-12290	32	31	.	.	PUNCT
ajfa-12290	33	1	the	the	DET
ajfa-12290	33	2	accommodation	accommodation	NOUN
ajfa-12290	33	3	facilities	facility	NOUN
ajfa-12290	33	4	prevailing	prevail	VERB
ajfa-12290	33	5	in	in	ADP
ajfa-12290	33	6	the	the	DET
ajfa-12290	33	7	hotel	hotel	NOUN
ajfa-12290	33	8	industry	industry	NOUN
ajfa-12290	33	9	in	in	ADP
ajfa-12290	33	10	sri	sri	PROPN
ajfa-12290	33	11	lanka	lanka	PROPN
ajfa-12290	33	12	are	be	AUX
ajfa-12290	33	13	dominated	dominate	VERB
ajfa-12290	33	14	by	by	ADP
ajfa-12290	33	15	tourist	tourist	NOUN
ajfa-12290	33	16	hotels	hotel	NOUN
ajfa-12290	33	17	.	.	PUNCT
ajfa-12290	34	1	according	accord	VERB
ajfa-12290	34	2	to	to	ADP
ajfa-12290	34	3	sri	sri	PROPN
ajfa-12290	34	4	lanka	lanka	PROPN
ajfa-12290	34	5	’s	’s	PART
ajfa-12290	34	6	tourism	tourism	NOUN
ajfa-12290	34	7	authority	authority	NOUN
ajfa-12290	34	8	,	,	PUNCT
ajfa-12290	34	9	the	the	DET
ajfa-12290	34	10	country	country	NOUN
ajfa-12290	34	11	has	have	VERB
ajfa-12290	34	12	a	a	DET
ajfa-12290	34	13	target	target	NOUN
ajfa-12290	34	14	of	of	ADP
ajfa-12290	34	15	2.2	2.2	NUM
ajfa-12290	34	16	million	million	NUM
ajfa-12290	34	17	visitors	visitor	NOUN
ajfa-12290	34	18	for	for	ADP
ajfa-12290	34	19	2016	2016	NUM
ajfa-12290	34	20	,	,	PUNCT
ajfa-12290	34	21	which	which	PRON
ajfa-12290	34	22	would	would	AUX
ajfa-12290	34	23	be	be	AUX
ajfa-12290	34	24	a	a	DET
ajfa-12290	34	25	26	26	NUM
ajfa-12290	34	26	%	%	NOUN
ajfa-12290	34	27	growth	growth	NOUN
ajfa-12290	34	28	compared	compare	VERB
ajfa-12290	34	29	with	with	ADP
ajfa-12290	34	30	2015	2015	NUM
ajfa-12290	34	31	.	.	PUNCT
ajfa-12290	35	1	the	the	DET
ajfa-12290	35	2	tourism	tourism	NOUN
ajfa-12290	35	3	authority	authority	NOUN
ajfa-12290	35	4	’s	’s	PART
ajfa-12290	35	5	statistics	statistic	NOUN
ajfa-12290	35	6	show	show	VERB
ajfa-12290	35	7	that	that	SCONJ
ajfa-12290	35	8	sri	sri	PROPN
ajfa-12290	35	9	lanka	lanka	PROPN
ajfa-12290	35	10	has	have	AUX
ajfa-12290	35	11	welcomed	welcome	VERB
ajfa-12290	35	12	1.7	1.7	NUM
ajfa-12290	35	13	million	million	NUM
ajfa-12290	35	14	visitors	visitor	NOUN
ajfa-12290	35	15	as	as	ADP
ajfa-12290	35	16	of	of	ADP
ajfa-12290	35	17	october	october	PROPN
ajfa-12290	35	18	,	,	PUNCT
ajfa-12290	35	19	a	a	DET
ajfa-12290	35	20	14.6	14.6	NUM
ajfa-12290	35	21	%	%	NOUN
ajfa-12290	35	22	increase	increase	NOUN
ajfa-12290	35	23	compared	compare	VERB
ajfa-12290	35	24	with	with	ADP
ajfa-12290	35	25	the	the	DET
ajfa-12290	35	26	same	same	ADJ
ajfa-12290	35	27	time	time	NOUN
ajfa-12290	35	28	period	period	NOUN
ajfa-12290	35	29	last	last	ADJ
ajfa-12290	35	30	year	year	NOUN
ajfa-12290	35	31	.	.	PUNCT
ajfa-12290	36	1	through	through	ADP
ajfa-12290	36	2	the	the	DET
ajfa-12290	36	3	efforts	effort	NOUN
ajfa-12290	36	4	to	to	PART
ajfa-12290	36	5	help	help	VERB
ajfa-12290	36	6	sri	sri	PROPN
ajfa-12290	36	7	lanka	lanka	PROPN
ajfa-12290	36	8	’s	’s	PART
ajfa-12290	36	9	tourism	tourism	NOUN
ajfa-12290	36	10	industry	industry	NOUN
ajfa-12290	36	11	grow	grow	VERB
ajfa-12290	36	12	,	,	PUNCT
ajfa-12290	36	13	the	the	DET
ajfa-12290	36	14	country	country	NOUN
ajfa-12290	36	15	’s	’s	PART
ajfa-12290	36	16	hotel	hotel	NOUN
ajfa-12290	36	17	demand	demand	NOUN
ajfa-12290	36	18	has	have	AUX
ajfa-12290	36	19	increased	increase	VERB
ajfa-12290	36	20	3.5	3.5	NUM
ajfa-12290	36	21	%	%	NOUN
ajfa-12290	36	22	based	base	VERB
ajfa-12290	36	23	on	on	ADP
ajfa-12290	36	24	october	october	PROPN
ajfa-12290	36	25	2016	2016	NUM
ajfa-12290	36	26	year	year	NOUN
ajfa-12290	36	27	-	-	PUNCT
ajfa-12290	36	28	to	to	ADP
ajfa-12290	36	29	-	-	PUNCT
ajfa-12290	36	30	date	date	NOUN
ajfa-12290	36	31	data	datum	NOUN
ajfa-12290	36	32	.	.	PUNCT
ajfa-12290	37	1	supply	supply	NOUN
ajfa-12290	37	2	,	,	PUNCT
ajfa-12290	37	3	however	however	ADV
ajfa-12290	37	4	,	,	PUNCT
ajfa-12290	37	5	has	have	AUX
ajfa-12290	37	6	also	also	ADV
ajfa-12290	37	7	increased	increase	VERB
ajfa-12290	37	8	(	(	PUNCT
ajfa-12290	37	9	+4.2	+4.2	PROPN
ajfa-12290	37	10	%	%	NOUN
ajfa-12290	37	11	)	)	PUNCT
ajfa-12290	37	12	,	,	PUNCT
ajfa-12290	37	13	with	with	ADP
ajfa-12290	37	14	around	around	ADP
ajfa-12290	37	15	900	900	NUM
ajfa-12290	37	16	new	new	ADJ
ajfa-12290	37	17	rooms	room	NOUN
ajfa-12290	37	18	added	add	VERB
ajfa-12290	37	19	to	to	ADP
ajfa-12290	37	20	the	the	DET
ajfa-12290	37	21	market	market	NOUN
ajfa-12290	37	22	in	in	ADP
ajfa-12290	37	23	the	the	DET
ajfa-12290	37	24	first	first	ADJ
ajfa-12290	37	25	ten	ten	NUM
ajfa-12290	37	26	months	month	NOUN
ajfa-12290	37	27	of	of	ADP
ajfa-12290	37	28	the	the	DET
ajfa-12290	37	29	year	year	NOUN
ajfa-12290	37	30	.	.	PUNCT
ajfa-12290	38	1	therefore	therefore	ADV
ajfa-12290	38	2	the	the	DET
ajfa-12290	38	3	objective	objective	NOUN
ajfa-12290	38	4	of	of	ADP
ajfa-12290	38	5	this	this	DET
ajfa-12290	38	6	study	study	NOUN
ajfa-12290	38	7	is	be	AUX
ajfa-12290	38	8	to	to	PART
ajfa-12290	38	9	investigate	investigate	VERB
ajfa-12290	38	10	the	the	DET
ajfa-12290	38	11	impact	impact	NOUN
ajfa-12290	38	12	of	of	ADP
ajfa-12290	38	13	audit	audit	NOUN
ajfa-12290	38	14	committee	committee	NOUN
ajfa-12290	38	15	on	on	ADP
ajfa-12290	38	16	value	value	NOUN
ajfa-12290	38	17	relevance	relevance	NOUN
ajfa-12290	38	18	of	of	ADP
ajfa-12290	38	19	accounting	accounting	NOUN
ajfa-12290	38	20	information	information	NOUN
ajfa-12290	38	21	of	of	ADP
ajfa-12290	38	22	listed	list	VERB
ajfa-12290	38	23	hotels	hotel	NOUN
ajfa-12290	38	24	and	and	CCONJ
ajfa-12290	38	25	travels	travel	VERB
ajfa-12290	38	26	in	in	ADP
ajfa-12290	38	27	sri	sri	PROPN
ajfa-12290	38	28	lanka	lanka	PROPN
ajfa-12290	38	29	during	during	ADP
ajfa-12290	38	30	the	the	DET
ajfa-12290	38	31	period	period	NOUN
ajfa-12290	38	32	of	of	ADP
ajfa-12290	38	33	2012	2012	NUM
ajfa-12290	38	34	to	to	ADP
ajfa-12290	38	35	2016	2016	NUM
ajfa-12290	38	36	.	.	PUNCT
ajfa-12290	39	1	2	2	X
ajfa-12290	39	2	.	.	X
ajfa-12290	39	3	problem	problem	NOUN
ajfa-12290	39	4	of	of	ADP
ajfa-12290	39	5	the	the	DET
ajfa-12290	39	6	statement	statement	NOUN
ajfa-12290	39	7	although	although	SCONJ
ajfa-12290	39	8	many	many	ADJ
ajfa-12290	39	9	sri	sri	PROPN
ajfa-12290	39	10	lanka	lanka	PROPN
ajfa-12290	39	11	listed	list	VERB
ajfa-12290	39	12	companies	company	NOUN
ajfa-12290	39	13	had	have	AUX
ajfa-12290	39	14	appointed	appoint	VERB
ajfa-12290	39	15	an	an	DET
ajfa-12290	39	16	audit	audit	NOUN
ajfa-12290	39	17	committee	committee	NOUN
ajfa-12290	39	18	as	as	ADP
ajfa-12290	39	19	in	in	ADP
ajfa-12290	39	20	many	many	ADJ
ajfa-12290	39	21	other	other	ADJ
ajfa-12290	39	22	asian	asian	ADJ
ajfa-12290	39	23	countries	country	NOUN
ajfa-12290	39	24	(	(	PUNCT
ajfa-12290	39	25	oecd	oecd	PROPN
ajfa-12290	39	26	white	white	PROPN
ajfa-12290	39	27	paper	paper	PROPN
ajfa-12290	39	28	2003	2003	NUM
ajfa-12290	39	29	)	)	PUNCT
ajfa-12290	39	30	,	,	PUNCT
ajfa-12290	39	31	a	a	DET
ajfa-12290	39	32	transparent	transparent	ADJ
ajfa-12290	39	33	procedure	procedure	NOUN
ajfa-12290	39	34	was	be	AUX
ajfa-12290	39	35	absent	absent	ADJ
ajfa-12290	39	36	in	in	ADP
ajfa-12290	39	37	the	the	DET
ajfa-12290	39	38	determination	determination	NOUN
ajfa-12290	39	39	of	of	ADP
ajfa-12290	39	40	directors	director	NOUN
ajfa-12290	39	41	’	’	PART
ajfa-12290	39	42	remuneration	remuneration	NOUN
ajfa-12290	39	43	in	in	ADP
ajfa-12290	39	44	them	they	PRON
ajfa-12290	39	45	(	(	PUNCT
ajfa-12290	39	46	senaratne	senaratne	NOUN
ajfa-12290	39	47	and	and	CCONJ
ajfa-12290	39	48	gunaratne	gunaratne	NOUN
ajfa-12290	39	49	,	,	PUNCT
ajfa-12290	39	50	2007	2007	NUM
ajfa-12290	39	51	)	)	PUNCT
ajfa-12290	39	52	.	.	PUNCT
ajfa-12290	40	1	the	the	DET
ajfa-12290	40	2	prominence	prominence	NOUN
ajfa-12290	40	3	of	of	ADP
ajfa-12290	40	4	audit	audit	NOUN
ajfa-12290	40	5	committees	committee	NOUN
ajfa-12290	40	6	in	in	ADP
ajfa-12290	40	7	sri	sri	PROPN
ajfa-12290	40	8	lankan	lankan	PROPN
ajfa-12290	40	9	companies	company	NOUN
ajfa-12290	40	10	may	may	AUX
ajfa-12290	40	11	have	have	AUX
ajfa-12290	40	12	been	be	AUX
ajfa-12290	40	13	associated	associate	VERB
ajfa-12290	40	14	with	with	ADP
ajfa-12290	40	15	the	the	DET
ajfa-12290	40	16	dominance	dominance	NOUN
ajfa-12290	40	17	of	of	ADP
ajfa-12290	40	18	accounting	accounting	NOUN
ajfa-12290	40	19	professionals	professional	NOUN
ajfa-12290	40	20	in	in	ADP
ajfa-12290	40	21	the	the	DET
ajfa-12290	40	22	boards	board	NOUN
ajfa-12290	40	23	of	of	ADP
ajfa-12290	40	24	these	these	DET
ajfa-12290	40	25	companies	company	NOUN
ajfa-12290	40	26	and	and	CCONJ
ajfa-12290	40	27	the	the	DET
ajfa-12290	40	28	developed	develop	VERB
ajfa-12290	40	29	accounting	accounting	NOUN
ajfa-12290	40	30	profession	profession	NOUN
ajfa-12290	40	31	in	in	ADP
ajfa-12290	40	32	sri	sri	PROPN
ajfa-12290	40	33	lanka	lanka	PROPN
ajfa-12290	40	34	(	(	PUNCT
ajfa-12290	40	35	senaratne	senaratne	NOUN
ajfa-12290	40	36	,	,	PUNCT
ajfa-12290	40	37	2007	2007	NUM
ajfa-12290	40	38	)	)	PUNCT
ajfa-12290	40	39	.	.	PUNCT
ajfa-12290	41	1	however	however	ADV
ajfa-12290	41	2	,	,	PUNCT
ajfa-12290	41	3	the	the	DET
ajfa-12290	41	4	appointment	appointment	NOUN
ajfa-12290	41	5	of	of	ADP
ajfa-12290	41	6	a	a	DET
ajfa-12290	41	7	nomination	nomination	NOUN
ajfa-12290	41	8	committee	committee	NOUN
ajfa-12290	41	9	to	to	PART
ajfa-12290	41	10	oversee	oversee	VERB
ajfa-12290	41	11	board	board	NOUN
ajfa-12290	41	12	appointments	appointment	NOUN
ajfa-12290	41	13	including	include	VERB
ajfa-12290	41	14	succession	succession	NOUN
ajfa-12290	41	15	planning	planning	NOUN
ajfa-12290	41	16	and	and	CCONJ
ajfa-12290	41	17	performance	performance	NOUN
ajfa-12290	41	18	evaluation	evaluation	NOUN
ajfa-12290	41	19	of	of	ADP
ajfa-12290	41	20	directors	director	NOUN
ajfa-12290	41	21	is	be	AUX
ajfa-12290	41	22	not	not	PART
ajfa-12290	41	23	yet	yet	ADV
ajfa-12290	41	24	mandatory	mandatory	ADJ
ajfa-12290	41	25	for	for	ADP
ajfa-12290	41	26	listed	list	VERB
ajfa-12290	41	27	companies	company	NOUN
ajfa-12290	41	28	except	except	SCONJ
ajfa-12290	41	29	for	for	ADP
ajfa-12290	41	30	licensed	licensed	ADJ
ajfa-12290	41	31	commercial	commercial	ADJ
ajfa-12290	41	32	banks	bank	NOUN
ajfa-12290	41	33	for	for	ADP
ajfa-12290	41	34	which	which	PRON
ajfa-12290	41	35	it	it	PRON
ajfa-12290	41	36	is	be	AUX
ajfa-12290	41	37	mandatory	mandatory	ADJ
ajfa-12290	41	38	under	under	ADP
ajfa-12290	41	39	the	the	DET
ajfa-12290	41	40	central	central	ADJ
ajfa-12290	41	41	bank	bank	NOUN
ajfa-12290	41	42	direction	direction	NOUN
ajfa-12290	41	43	.	.	PUNCT
ajfa-12290	42	1	it	it	PRON
ajfa-12290	42	2	is	be	AUX
ajfa-12290	42	3	questionable	questionable	ADJ
ajfa-12290	42	4	why	why	SCONJ
ajfa-12290	42	5	the	the	DET
ajfa-12290	42	6	listing	listing	NOUN
ajfa-12290	42	7	rules	rule	NOUN
ajfa-12290	42	8	have	have	AUX
ajfa-12290	42	9	not	not	PART
ajfa-12290	42	10	made	make	VERB
ajfa-12290	42	11	the	the	DET
ajfa-12290	42	12	establishment	establishment	NOUN
ajfa-12290	42	13	of	of	ADP
ajfa-12290	42	14	a	a	DET
ajfa-12290	42	15	nomination	nomination	NOUN
ajfa-12290	42	16	committee	committee	NOUN
ajfa-12290	42	17	mandatory	mandatory	NOUN
ajfa-12290	42	18	.	.	PUNCT
ajfa-12290	43	1	a	a	DET
ajfa-12290	43	2	proper	proper	ADJ
ajfa-12290	43	3	and	and	CCONJ
ajfa-12290	43	4	transparent	transparent	ADJ
ajfa-12290	43	5	procedure	procedure	NOUN
ajfa-12290	43	6	on	on	ADP
ajfa-12290	43	7	board	board	NOUN
ajfa-12290	43	8	appointments	appointment	NOUN
ajfa-12290	43	9	is	be	AUX
ajfa-12290	43	10	a	a	DET
ajfa-12290	43	11	key	key	NOUN
ajfa-12290	43	12	to	to	PART
ajfa-12290	43	13	have	have	AUX
ajfa-12290	43	14	an	an	DET
ajfa-12290	43	15	effective	effective	ADJ
ajfa-12290	43	16	board	board	NOUN
ajfa-12290	43	17	as	as	SCONJ
ajfa-12290	43	18	the	the	DET
ajfa-12290	43	19	roles	role	NOUN
ajfa-12290	43	20	and	and	CCONJ
ajfa-12290	43	21	responsibilities	responsibility	NOUN
ajfa-12290	43	22	of	of	ADP
ajfa-12290	43	23	directors	director	NOUN
ajfa-12290	43	24	underpin	underpin	VERB
ajfa-12290	43	25	the	the	DET
ajfa-12290	43	26	task	task	NOUN
ajfa-12290	43	27	of	of	ADP
ajfa-12290	43	28	corporate	corporate	ADJ
ajfa-12290	43	29	governance	governance	NOUN
ajfa-12290	43	30	.	.	PUNCT
ajfa-12290	44	1	the	the	DET
ajfa-12290	44	2	lack	lack	NOUN
ajfa-12290	44	3	of	of	ADP
ajfa-12290	44	4	transparency	transparency	NOUN
ajfa-12290	44	5	in	in	ADP
ajfa-12290	44	6	the	the	DET
ajfa-12290	44	7	board	board	NOUN
ajfa-12290	44	8	appointments	appointment	NOUN
ajfa-12290	44	9	has	have	AUX
ajfa-12290	44	10	also	also	ADV
ajfa-12290	44	11	been	be	AUX
ajfa-12290	44	12	found	find	VERB
ajfa-12290	44	13	as	as	ADP
ajfa-12290	44	14	a	a	DET
ajfa-12290	44	15	negative	negative	ADJ
ajfa-12290	44	16	corporate	corporate	ADJ
ajfa-12290	44	17	governance	governance	NOUN
ajfa-12290	44	18	feature	feature	NOUN
ajfa-12290	44	19	in	in	ADP
ajfa-12290	44	20	many	many	ADJ
ajfa-12290	44	21	sri	sri	ADJ
ajfa-12290	44	22	lankan	lankan	X
ajfa-12290	44	23	listed	list	VERB
ajfa-12290	44	24	companies	company	NOUN
ajfa-12290	44	25	(	(	PUNCT
ajfa-12290	44	26	senaratne	senaratne	NOUN
ajfa-12290	44	27	and	and	CCONJ
ajfa-12290	44	28	gunaratne	gunaratne	NOUN
ajfa-12290	44	29	,	,	PUNCT
ajfa-12290	44	30	2007	2007	NUM
ajfa-12290	44	31	)	)	PUNCT
ajfa-12290	44	32	.	.	PUNCT
ajfa-12290	45	1	hence	hence	ADV
ajfa-12290	45	2	,	,	PUNCT
ajfa-12290	45	3	this	this	DET
ajfa-12290	45	4	area	area	NOUN
ajfa-12290	45	5	needs	need	VERB
ajfa-12290	45	6	special	special	ADJ
ajfa-12290	45	7	attention	attention	NOUN
ajfa-12290	45	8	.	.	PUNCT
ajfa-12290	46	1	to	to	PART
ajfa-12290	46	2	address	address	VERB
ajfa-12290	46	3	this	this	DET
ajfa-12290	46	4	issue	issue	NOUN
ajfa-12290	46	5	the	the	DET
ajfa-12290	46	6	study	study	NOUN
ajfa-12290	46	7	was	be	AUX
ajfa-12290	46	8	undertaken	undertake	VERB
ajfa-12290	46	9	to	to	PART
ajfa-12290	46	10	explore	explore	VERB
ajfa-12290	46	11	the	the	DET
ajfa-12290	46	12	answer	answer	NOUN
ajfa-12290	46	13	to	to	ADP
ajfa-12290	46	14	the	the	DET
ajfa-12290	46	15	following	follow	VERB
ajfa-12290	46	16	research	research	NOUN
ajfa-12290	46	17	question	question	NOUN
ajfa-12290	46	18	:	:	PUNCT
ajfa-12290	46	19	to	to	ADP
ajfa-12290	46	20	what	what	DET
ajfa-12290	46	21	extent	extent	NOUN
ajfa-12290	46	22	audit	audit	NOUN
ajfa-12290	46	23	committee	committee	NOUN
ajfa-12290	46	24	impacts	impact	NOUN
ajfa-12290	46	25	on	on	ADP
ajfa-12290	46	26	value	value	NOUN
ajfa-12290	46	27	relevance	relevance	NOUN
ajfa-12290	46	28	of	of	ADP
ajfa-12290	46	29	accounting	accounting	NOUN
ajfa-12290	46	30	information	information	NOUN
ajfa-12290	46	31	?	?	PUNCT
ajfa-12290	47	1	3	3	X
ajfa-12290	47	2	.	.	X
ajfa-12290	47	3	literature	literature	NOUN
ajfa-12290	47	4	review	review	PROPN
ajfa-12290	47	5	and	and	CCONJ
ajfa-12290	47	6	hypotheses	hypothese	VERB
ajfa-12290	47	7	development	development	NOUN
ajfa-12290	47	8	according	accord	VERB
ajfa-12290	47	9	to	to	ADP
ajfa-12290	47	10	the	the	DET
ajfa-12290	47	11	code	code	NOUN
ajfa-12290	47	12	of	of	ADP
ajfa-12290	47	13	best	good	ADJ
ajfa-12290	47	14	practice	practice	NOUN
ajfa-12290	47	15	on	on	ADP
ajfa-12290	47	16	corporate	corporate	ADJ
ajfa-12290	47	17	governance	governance	NOUN
ajfa-12290	47	18	(	(	PUNCT
ajfa-12290	47	19	2013	2013	NUM
ajfa-12290	47	20	)	)	PUNCT
ajfa-12290	47	21	issued	issue	VERB
ajfa-12290	47	22	jointly	jointly	ADV
ajfa-12290	47	23	by	by	ADP
ajfa-12290	47	24	the	the	DET
ajfa-12290	47	25	securities	securities	PROPN
ajfa-12290	47	26	and	and	CCONJ
ajfa-12290	47	27	exchange	exchange	PROPN
ajfa-12290	47	28	commission	commission	PROPN
ajfa-12290	47	29	of	of	ADP
ajfa-12290	47	30	sri	sri	PROPN
ajfa-12290	47	31	lanka	lanka	PROPN
ajfa-12290	47	32	and	and	CCONJ
ajfa-12290	47	33	the	the	DET
ajfa-12290	47	34	institute	institute	PROPN
ajfa-12290	47	35	of	of	ADP
ajfa-12290	47	36	chartered	charter	VERB
ajfa-12290	47	37	accountants	accountant	NOUN
ajfa-12290	47	38	of	of	ADP
ajfa-12290	47	39	sri	sri	PROPN
ajfa-12290	47	40	lanka	lanka	PROPN
ajfa-12290	47	41	,	,	PUNCT
ajfa-12290	47	42	the	the	DET
ajfa-12290	47	43	audit	audit	NOUN
ajfa-12290	47	44	committee	committee	NOUN
ajfa-12290	47	45	should	should	AUX
ajfa-12290	47	46	be	be	AUX
ajfa-12290	47	47	comprised	comprise	VERB
ajfa-12290	47	48	of	of	ADP
ajfa-12290	47	49	a	a	DET
ajfa-12290	47	50	minimum	minimum	NOUN
ajfa-12290	47	51	of	of	ADP
ajfa-12290	47	52	two	two	NUM
ajfa-12290	47	53	independent	independent	ADJ
ajfa-12290	47	54	asian	asian	ADJ
ajfa-12290	47	55	journal	journal	NOUN
ajfa-12290	47	56	of	of	ADP
ajfa-12290	47	57	finance	finance	PROPN
ajfa-12290	47	58	&	&	CCONJ
ajfa-12290	47	59	accounting	accounting	PROPN
ajfa-12290	47	60	issn	issn	PROPN
ajfa-12290	47	61	1946	1946	NUM
ajfa-12290	47	62	-	-	PUNCT
ajfa-12290	47	63	052x	052x	PROPN
ajfa-12290	47	64	2017	2017	NUM
ajfa-12290	47	65	,	,	PUNCT
ajfa-12290	47	66	vol	vol	NOUN
ajfa-12290	47	67	.	.	NOUN
ajfa-12290	47	68	9	9	NUM
ajfa-12290	47	69	,	,	PUNCT
ajfa-12290	47	70	no	no	INTJ
ajfa-12290	47	71	.	.	NOUN
ajfa-12290	47	72	2	2	NUM
ajfa-12290	47	73	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	47	74	390	390	NUM
ajfa-12290	47	75	non	non	ADJ
ajfa-12290	47	76	-	-	ADJ
ajfa-12290	47	77	executive	executive	ADJ
ajfa-12290	47	78	directors	director	NOUN
ajfa-12290	47	79	or	or	CCONJ
ajfa-12290	47	80	exclusively	exclusively	ADV
ajfa-12290	47	81	by	by	ADP
ajfa-12290	47	82	non	non	ADJ
ajfa-12290	47	83	-	-	ADJ
ajfa-12290	47	84	executive	executive	ADJ
ajfa-12290	47	85	directors	director	NOUN
ajfa-12290	47	86	,	,	PUNCT
ajfa-12290	47	87	a	a	DET
ajfa-12290	47	88	majority	majority	NOUN
ajfa-12290	47	89	of	of	ADP
ajfa-12290	47	90	whom	whom	PRON
ajfa-12290	47	91	should	should	AUX
ajfa-12290	47	92	be	be	AUX
ajfa-12290	47	93	independent	independent	ADJ
ajfa-12290	47	94	,	,	PUNCT
ajfa-12290	47	95	whichever	whichever	PRON
ajfa-12290	47	96	is	be	AUX
ajfa-12290	47	97	higher	high	ADJ
ajfa-12290	47	98	.	.	PUNCT
ajfa-12290	48	1	the	the	DET
ajfa-12290	48	2	guideline	guideline	NOUN
ajfa-12290	48	3	further	far	ADV
ajfa-12290	48	4	requires	require	VERB
ajfa-12290	48	5	that	that	SCONJ
ajfa-12290	48	6	the	the	DET
ajfa-12290	48	7	chairman	chairman	NOUN
ajfa-12290	48	8	of	of	ADP
ajfa-12290	48	9	the	the	DET
ajfa-12290	48	10	committee	committee	NOUN
ajfa-12290	48	11	should	should	AUX
ajfa-12290	48	12	be	be	AUX
ajfa-12290	48	13	a	a	DET
ajfa-12290	48	14	nonexecutive	nonexecutive	ADJ
ajfa-12290	48	15	director	director	NOUN
ajfa-12290	48	16	,	,	PUNCT
ajfa-12290	48	17	appointed	appoint	VERB
ajfa-12290	48	18	by	by	ADP
ajfa-12290	48	19	the	the	DET
ajfa-12290	48	20	board	board	NOUN
ajfa-12290	48	21	.	.	PUNCT
ajfa-12290	49	1	an	an	DET
ajfa-12290	49	2	extensive	extensive	ADJ
ajfa-12290	49	3	body	body	NOUN
ajfa-12290	49	4	of	of	ADP
ajfa-12290	49	5	market	market	NOUN
ajfa-12290	49	6	-	-	PUNCT
ajfa-12290	49	7	based	base	VERB
ajfa-12290	49	8	accounting	accounting	NOUN
ajfa-12290	49	9	research	research	NOUN
ajfa-12290	49	10	(	(	PUNCT
ajfa-12290	49	11	mbar	mbar	NOUN
ajfa-12290	49	12	)	)	PUNCT
ajfa-12290	49	13	tests	test	NOUN
ajfa-12290	49	14	for	for	ADP
ajfa-12290	49	15	relevance	relevance	NOUN
ajfa-12290	49	16	of	of	ADP
ajfa-12290	49	17	accounting	account	VERB
ajfa-12290	49	18	information	information	NOUN
ajfa-12290	49	19	by	by	ADP
ajfa-12290	49	20	investigating	investigate	VERB
ajfa-12290	49	21	the	the	DET
ajfa-12290	49	22	association	association	NOUN
ajfa-12290	49	23	of	of	ADP
ajfa-12290	49	24	such	such	ADJ
ajfa-12290	49	25	information	information	NOUN
ajfa-12290	49	26	with	with	ADP
ajfa-12290	49	27	equity	equity	NOUN
ajfa-12290	49	28	prices	price	NOUN
ajfa-12290	49	29	(	(	PUNCT
ajfa-12290	49	30	ball	ball	NOUN
ajfa-12290	49	31	and	and	CCONJ
ajfa-12290	49	32	brown	brown	NOUN
ajfa-12290	49	33	,	,	PUNCT
ajfa-12290	49	34	1968	1968	NUM
ajfa-12290	49	35	)	)	PUNCT
ajfa-12290	49	36	.	.	PUNCT
ajfa-12290	50	1	mbar	mbar	NOUN
ajfa-12290	50	2	research	research	NOUN
ajfa-12290	50	3	relied	rely	VERB
ajfa-12290	50	4	on	on	ADP
ajfa-12290	50	5	earnings	earning	NOUN
ajfa-12290	50	6	,	,	PUNCT
ajfa-12290	50	7	or	or	CCONJ
ajfa-12290	50	8	a	a	DET
ajfa-12290	50	9	component	component	NOUN
ajfa-12290	50	10	of	of	ADP
ajfa-12290	50	11	earnings	earning	NOUN
ajfa-12290	50	12	,	,	PUNCT
ajfa-12290	50	13	as	as	ADP
ajfa-12290	50	14	explanatory	explanatory	ADJ
ajfa-12290	50	15	variables	variable	NOUN
ajfa-12290	50	16	for	for	ADP
ajfa-12290	50	17	security	security	NOUN
ajfa-12290	50	18	returns	return	NOUN
ajfa-12290	50	19	.	.	PUNCT
ajfa-12290	51	1	this	this	PRON
ajfa-12290	51	2	is	be	AUX
ajfa-12290	51	3	logical	logical	ADJ
ajfa-12290	51	4	,	,	PUNCT
ajfa-12290	51	5	because	because	SCONJ
ajfa-12290	51	6	the	the	DET
ajfa-12290	51	7	valuation	valuation	NOUN
ajfa-12290	51	8	theory	theory	NOUN
ajfa-12290	51	9	has	have	AUX
ajfa-12290	51	10	long	long	ADV
ajfa-12290	51	11	posited	posit	VERB
ajfa-12290	51	12	a	a	DET
ajfa-12290	51	13	relationship	relationship	NOUN
ajfa-12290	51	14	between	between	ADP
ajfa-12290	51	15	earnings	earning	NOUN
ajfa-12290	51	16	and	and	CCONJ
ajfa-12290	51	17	the	the	DET
ajfa-12290	51	18	value	value	NOUN
ajfa-12290	51	19	of	of	ADP
ajfa-12290	51	20	common	common	ADJ
ajfa-12290	51	21	stock	stock	NOUN
ajfa-12290	51	22	(	(	PUNCT
ajfa-12290	51	23	miller	miller	PROPN
ajfa-12290	51	24	and	and	CCONJ
ajfa-12290	51	25	modigliani	modigliani	PROPN
ajfa-12290	51	26	,	,	PUNCT
ajfa-12290	51	27	1961	1961	NUM
ajfa-12290	51	28	;	;	PUNCT
ajfa-12290	52	1	graham	graham	PROPN
ajfa-12290	52	2	et	et	PROPN
ajfa-12290	52	3	al	al	PROPN
ajfa-12290	52	4	.	.	PROPN
ajfa-12290	52	5	,1962	,1962	PUNCT
ajfa-12290	52	6	)	)	PUNCT
ajfa-12290	52	7	.	.	PUNCT
ajfa-12290	53	1	subsequent	subsequent	ADJ
ajfa-12290	53	2	analytical	analytical	ADJ
ajfa-12290	53	3	work	work	NOUN
ajfa-12290	53	4	by	by	ADP
ajfa-12290	53	5	ohlson	ohlson	NOUN
ajfa-12290	53	6	(	(	PUNCT
ajfa-12290	53	7	1995	1995	NUM
ajfa-12290	53	8	)	)	PUNCT
ajfa-12290	53	9	includes	include	VERB
ajfa-12290	53	10	another	another	DET
ajfa-12290	53	11	valuation	valuation	NOUN
ajfa-12290	53	12	construct	construct	NOUN
ajfa-12290	53	13	,	,	PUNCT
ajfa-12290	53	14	book	book	NOUN
ajfa-12290	53	15	value	value	NOUN
ajfa-12290	53	16	of	of	ADP
ajfa-12290	53	17	equity	equity	NOUN
ajfa-12290	53	18	,	,	PUNCT
ajfa-12290	53	19	along	along	ADP
ajfa-12290	53	20	with	with	ADP
ajfa-12290	53	21	earnings	earning	NOUN
ajfa-12290	53	22	in	in	ADP
ajfa-12290	53	23	tests	test	NOUN
ajfa-12290	53	24	of	of	ADP
ajfa-12290	53	25	market	market	NOUN
ajfa-12290	53	26	pricing	pricing	NOUN
ajfa-12290	53	27	of	of	ADP
ajfa-12290	53	28	accounting	accounting	NOUN
ajfa-12290	53	29	information	information	NOUN
ajfa-12290	53	30	.	.	PUNCT
ajfa-12290	54	1	an	an	DET
ajfa-12290	54	2	effective	effective	ADJ
ajfa-12290	54	3	corporate	corporate	ADJ
ajfa-12290	54	4	governance	governance	NOUN
ajfa-12290	54	5	system	system	NOUN
ajfa-12290	54	6	ensures	ensure	VERB
ajfa-12290	54	7	the	the	DET
ajfa-12290	54	8	provision	provision	NOUN
ajfa-12290	54	9	of	of	ADP
ajfa-12290	54	10	credible	credible	ADJ
ajfa-12290	54	11	accounting	accounting	NOUN
ajfa-12290	54	12	information	information	NOUN
ajfa-12290	54	13	to	to	ADP
ajfa-12290	54	14	financial	financial	ADJ
ajfa-12290	54	15	statement	statement	NOUN
ajfa-12290	54	16	user	user	NOUN
ajfa-12290	54	17	groups	group	NOUN
ajfa-12290	54	18	by	by	ADP
ajfa-12290	54	19	constraining	constrain	VERB
ajfa-12290	54	20	opportunistic	opportunistic	ADJ
ajfa-12290	54	21	earnings	earning	NOUN
ajfa-12290	54	22	management	management	NOUN
ajfa-12290	54	23	by	by	ADP
ajfa-12290	54	24	managers	manager	NOUN
ajfa-12290	54	25	.	.	PUNCT
ajfa-12290	55	1	corporate	corporate	ADJ
ajfa-12290	55	2	governance	governance	NOUN
ajfa-12290	55	3	also	also	ADV
ajfa-12290	55	4	helps	help	VERB
ajfa-12290	55	5	investors	investor	NOUN
ajfa-12290	55	6	by	by	ADP
ajfa-12290	55	7	aligning	align	VERB
ajfa-12290	55	8	the	the	DET
ajfa-12290	55	9	interest	interest	NOUN
ajfa-12290	55	10	of	of	ADP
ajfa-12290	55	11	managers	manager	NOUN
ajfa-12290	55	12	with	with	ADP
ajfa-12290	55	13	the	the	DET
ajfa-12290	55	14	interests	interest	NOUN
ajfa-12290	55	15	of	of	ADP
ajfa-12290	55	16	shareholders	shareholder	NOUN
ajfa-12290	55	17	and	and	CCONJ
ajfa-12290	55	18	enhancing	enhance	VERB
ajfa-12290	55	19	the	the	DET
ajfa-12290	55	20	reliability	reliability	NOUN
ajfa-12290	55	21	of	of	ADP
ajfa-12290	55	22	financial	financial	ADJ
ajfa-12290	55	23	information	information	NOUN
ajfa-12290	55	24	and	and	CCONJ
ajfa-12290	55	25	the	the	DET
ajfa-12290	55	26	integrity	integrity	NOUN
ajfa-12290	55	27	of	of	ADP
ajfa-12290	55	28	the	the	DET
ajfa-12290	55	29	financial	financial	ADJ
ajfa-12290	55	30	reporting	reporting	NOUN
ajfa-12290	55	31	process	process	NOUN
ajfa-12290	55	32	(	(	PUNCT
ajfa-12290	55	33	watts	watts	PROPN
ajfa-12290	55	34	and	and	CCONJ
ajfa-12290	55	35	zimmerman	zimmerman	PROPN
ajfa-12290	55	36	,	,	PUNCT
ajfa-12290	55	37	1986	1986	NUM
ajfa-12290	55	38	)	)	PUNCT
ajfa-12290	55	39	.	.	PUNCT
ajfa-12290	56	1	klein	klein	PROPN
ajfa-12290	56	2	(	(	PUNCT
ajfa-12290	56	3	2002	2002	NUM
ajfa-12290	56	4	)	)	PUNCT
ajfa-12290	56	5	investigates	investigate	VERB
ajfa-12290	56	6	the	the	DET
ajfa-12290	56	7	relationship	relationship	NOUN
ajfa-12290	56	8	between	between	ADP
ajfa-12290	56	9	board	board	NOUN
ajfa-12290	56	10	independence	independence	NOUN
ajfa-12290	56	11	,	,	PUNCT
ajfa-12290	56	12	board	board	NOUN
ajfa-12290	56	13	size	size	NOUN
ajfa-12290	56	14	and	and	CCONJ
ajfa-12290	56	15	audit	audit	NOUN
ajfa-12290	56	16	quality	quality	NOUN
ajfa-12290	56	17	and	and	CCONJ
ajfa-12290	56	18	shows	show	VERB
ajfa-12290	56	19	that	that	SCONJ
ajfa-12290	56	20	audit	audit	NOUN
ajfa-12290	56	21	quality	quality	NOUN
ajfa-12290	56	22	is	be	AUX
ajfa-12290	56	23	negatively	negatively	ADV
ajfa-12290	56	24	related	relate	VERB
ajfa-12290	56	25	with	with	ADP
ajfa-12290	56	26	board	board	NOUN
ajfa-12290	56	27	book	book	NOUN
ajfa-12290	56	28	value	value	NOUN
ajfa-12290	56	29	per	per	ADP
ajfa-12290	56	30	share	share	NOUN
ajfa-12290	56	31	and	and	CCONJ
ajfa-12290	56	32	abnormal	abnormal	ADJ
ajfa-12290	56	33	accruals	accrual	NOUN
ajfa-12290	56	34	.	.	PUNCT
ajfa-12290	57	1	davison	davison	PROPN
ajfa-12290	57	2	al	al	PROPN
ajfa-12290	57	3	(	(	PUNCT
ajfa-12290	57	4	2005	2005	NUM
ajfa-12290	57	5	)	)	PUNCT
ajfa-12290	57	6	investigates	investigate	VERB
ajfa-12290	57	7	the	the	DET
ajfa-12290	57	8	relationship	relationship	NOUN
ajfa-12290	57	9	between	between	ADP
ajfa-12290	57	10	audit	audit	NOUN
ajfa-12290	57	11	comity	comity	NOUN
ajfa-12290	57	12	,	,	PUNCT
ajfa-12290	57	13	non	non	ADJ
ajfa-12290	57	14	-	-	ADJ
ajfa-12290	57	15	executive	executive	ADJ
ajfa-12290	57	16	director	director	NOUN
ajfa-12290	57	17	on	on	ADP
ajfa-12290	57	18	the	the	DET
ajfa-12290	57	19	board	board	NOUN
ajfa-12290	57	20	and	and	CCONJ
ajfa-12290	57	21	earning	earn	VERB
ajfa-12290	57	22	management	management	NOUN
ajfa-12290	57	23	in	in	ADP
ajfa-12290	57	24	australia	australia	PROPN
ajfa-12290	57	25	and	and	CCONJ
ajfa-12290	57	26	shows	show	VERB
ajfa-12290	57	27	that	that	SCONJ
ajfa-12290	57	28	audit	audit	NOUN
ajfa-12290	57	29	comity	comity	NOUN
ajfa-12290	57	30	and	and	CCONJ
ajfa-12290	57	31	non	non	ADJ
ajfa-12290	57	32	executive	executive	ADJ
ajfa-12290	57	33	director	director	NOUN
ajfa-12290	57	34	has	have	VERB
ajfa-12290	57	35	negative	negative	ADJ
ajfa-12290	57	36	relationship	relationship	NOUN
ajfa-12290	57	37	with	with	ADP
ajfa-12290	57	38	earning	earn	VERB
ajfa-12290	57	39	management	management	NOUN
ajfa-12290	57	40	.	.	PUNCT
ajfa-12290	58	1	outside	outside	ADJ
ajfa-12290	58	2	director	director	NOUN
ajfa-12290	58	3	were	be	AUX
ajfa-12290	58	4	financial	financial	ADJ
ajfa-12290	58	5	experts	expert	NOUN
ajfa-12290	58	6	who	who	PRON
ajfa-12290	58	7	efficiently	efficiently	ADV
ajfa-12290	58	8	monitor	monitor	VERB
ajfa-12290	58	9	the	the	DET
ajfa-12290	58	10	activity	activity	NOUN
ajfa-12290	58	11	of	of	ADP
ajfa-12290	58	12	audit	audit	NOUN
ajfa-12290	58	13	committee	committee	NOUN
ajfa-12290	58	14	of	of	ADP
ajfa-12290	58	15	the	the	DET
ajfa-12290	58	16	firm	firm	NOUN
ajfa-12290	58	17	.	.	PUNCT
ajfa-12290	59	1	as	as	SCONJ
ajfa-12290	59	2	financial	financial	ADJ
ajfa-12290	59	3	expert	expert	NOUN
ajfa-12290	59	4	,	,	PUNCT
ajfa-12290	59	5	director	director	NOUN
ajfa-12290	59	6	was	be	AUX
ajfa-12290	59	7	able	able	ADJ
ajfa-12290	59	8	to	to	PART
ajfa-12290	59	9	monitor	monitor	VERB
ajfa-12290	59	10	and	and	CCONJ
ajfa-12290	59	11	detect	detect	VERB
ajfa-12290	59	12	any	any	DET
ajfa-12290	59	13	kind	kind	NOUN
ajfa-12290	59	14	of	of	ADP
ajfa-12290	59	15	manipulation	manipulation	NOUN
ajfa-12290	59	16	in	in	ADP
ajfa-12290	59	17	financial	financial	ADJ
ajfa-12290	59	18	reports	report	NOUN
ajfa-12290	59	19	(	(	PUNCT
ajfa-12290	59	20	abbott	abbott	PROPN
ajfa-12290	59	21	et	et	PROPN
ajfa-12290	59	22	al	al	PROPN
ajfa-12290	59	23	.	.	PROPN
ajfa-12290	59	24	,	,	PUNCT
ajfa-12290	59	25	2002	2002	NUM
ajfa-12290	59	26	)	)	PUNCT
ajfa-12290	59	27	.	.	PUNCT
ajfa-12290	60	1	dezoorts	dezoort	NOUN
ajfa-12290	60	2	and	and	CCONJ
ajfa-12290	60	3	salterio	salterio	NOUN
ajfa-12290	60	4	(	(	PUNCT
ajfa-12290	60	5	2001	2001	NUM
ajfa-12290	60	6	)	)	PUNCT
ajfa-12290	60	7	and	and	CCONJ
ajfa-12290	60	8	carcello	carcello	PROPN
ajfa-12290	60	9	and	and	CCONJ
ajfa-12290	60	10	neal	neal	PROPN
ajfa-12290	60	11	(	(	PUNCT
ajfa-12290	60	12	2003	2003	NUM
ajfa-12290	60	13	)	)	PUNCT
ajfa-12290	60	14	found	find	VERB
ajfa-12290	60	15	that	that	SCONJ
ajfa-12290	60	16	there	there	PRON
ajfa-12290	60	17	was	be	VERB
ajfa-12290	60	18	negative	negative	ADJ
ajfa-12290	60	19	association	association	NOUN
ajfa-12290	60	20	between	between	ADP
ajfa-12290	60	21	financial	financial	ADJ
ajfa-12290	60	22	expertise	expertise	NOUN
ajfa-12290	60	23	and	and	CCONJ
ajfa-12290	60	24	auditor	auditor	NOUN
ajfa-12290	60	25	dismissal	dismissal	NOUN
ajfa-12290	60	26	in	in	ADP
ajfa-12290	60	27	cases	case	NOUN
ajfa-12290	60	28	of	of	ADP
ajfa-12290	60	29	disputes	dispute	NOUN
ajfa-12290	60	30	between	between	ADP
ajfa-12290	60	31	auditor	auditor	NOUN
ajfa-12290	60	32	and	and	CCONJ
ajfa-12290	60	33	management	management	NOUN
ajfa-12290	60	34	.	.	PUNCT
ajfa-12290	61	1	similarly	similarly	ADV
ajfa-12290	61	2	,	,	PUNCT
ajfa-12290	61	3	abbott	abbott	PROPN
ajfa-12290	61	4	,	,	PUNCT
ajfa-12290	61	5	park	park	NOUN
ajfa-12290	61	6	,	,	PUNCT
ajfa-12290	61	7	and	and	CCONJ
ajfa-12290	61	8	parker	parker	PROPN
ajfa-12290	61	9	(	(	PUNCT
ajfa-12290	61	10	2000	2000	NUM
ajfa-12290	61	11	)	)	PUNCT
ajfa-12290	61	12	suggested	suggest	VERB
ajfa-12290	61	13	that	that	SCONJ
ajfa-12290	61	14	there	there	PRON
ajfa-12290	61	15	was	be	VERB
ajfa-12290	61	16	negative	negative	ADJ
ajfa-12290	61	17	relationship	relationship	NOUN
ajfa-12290	61	18	between	between	ADP
ajfa-12290	61	19	financial	financial	ADJ
ajfa-12290	61	20	expertise	expertise	NOUN
ajfa-12290	61	21	and	and	CCONJ
ajfa-12290	61	22	financial	financial	ADJ
ajfa-12290	61	23	fraud	fraud	NOUN
ajfa-12290	61	24	.	.	PUNCT
ajfa-12290	62	1	further	far	ADV
ajfa-12290	62	2	,	,	PUNCT
ajfa-12290	62	3	according	accord	VERB
ajfa-12290	62	4	to	to	ADP
ajfa-12290	62	5	felo	felo	ADJ
ajfa-12290	62	6	,	,	PUNCT
ajfa-12290	62	7	krishnamurthy	krishnamurthy	PROPN
ajfa-12290	62	8	,	,	PUNCT
ajfa-12290	62	9	and	and	CCONJ
ajfa-12290	62	10	soloeri	soloeri	PROPN
ajfa-12290	62	11	(	(	PUNCT
ajfa-12290	62	12	2003	2003	NUM
ajfa-12290	62	13	)	)	PUNCT
ajfa-12290	62	14	,	,	PUNCT
ajfa-12290	62	15	there	there	PRON
ajfa-12290	62	16	is	be	VERB
ajfa-12290	62	17	positive	positive	ADJ
ajfa-12290	62	18	association	association	NOUN
ajfa-12290	62	19	between	between	ADP
ajfa-12290	62	20	financial	financial	ADJ
ajfa-12290	62	21	expertise	expertise	NOUN
ajfa-12290	62	22	and	and	CCONJ
ajfa-12290	62	23	financial	financial	ADJ
ajfa-12290	62	24	reporting	reporting	NOUN
ajfa-12290	62	25	quality	quality	NOUN
ajfa-12290	62	26	.	.	PUNCT
ajfa-12290	63	1	based	base	VERB
ajfa-12290	63	2	on	on	ADP
ajfa-12290	63	3	the	the	DET
ajfa-12290	63	4	above	above	ADJ
ajfa-12290	63	5	discussion	discussion	NOUN
ajfa-12290	63	6	,	,	PUNCT
ajfa-12290	63	7	the	the	DET
ajfa-12290	63	8	following	follow	VERB
ajfa-12290	63	9	hypotheses	hypothesis	NOUN
ajfa-12290	63	10	are	be	AUX
ajfa-12290	63	11	developed	develop	VERB
ajfa-12290	63	12	:	:	PUNCT
ajfa-12290	63	13	h1	h1	ADJ
ajfa-12290	63	14	:	:	PUNCT
ajfa-12290	63	15	audit	audit	PROPN
ajfa-12290	63	16	committee	committee	NOUN
ajfa-12290	63	17	size	size	NOUN
ajfa-12290	63	18	significantly	significantly	ADV
ajfa-12290	63	19	influences	influence	VERB
ajfa-12290	63	20	value	value	NOUN
ajfa-12290	63	21	relevance	relevance	NOUN
ajfa-12290	63	22	of	of	ADP
ajfa-12290	63	23	accounting	accounting	NOUN
ajfa-12290	63	24	information	information	NOUN
ajfa-12290	63	25	.	.	PUNCT
ajfa-12290	64	1	h2	h2	NOUN
ajfa-12290	64	2	:	:	PUNCT
ajfa-12290	64	3	audit	audit	PROPN
ajfa-12290	64	4	committee	committee	NOUN
ajfa-12290	64	5	independence	independence	NOUN
ajfa-12290	64	6	significantly	significantly	ADV
ajfa-12290	64	7	influences	influence	VERB
ajfa-12290	64	8	value	value	NOUN
ajfa-12290	64	9	relevance	relevance	NOUN
ajfa-12290	64	10	of	of	ADP
ajfa-12290	64	11	accounting	accounting	NOUN
ajfa-12290	64	12	information	information	NOUN
ajfa-12290	64	13	.	.	PUNCT
ajfa-12290	65	1	h3	h3	NOUN
ajfa-12290	65	2	:	:	PUNCT
ajfa-12290	65	3	audit	audit	NOUN
ajfa-12290	65	4	committee	committee	NOUN
ajfa-12290	65	5	experts	expert	NOUN
ajfa-12290	65	6	significantly	significantly	ADV
ajfa-12290	65	7	influences	influence	VERB
ajfa-12290	65	8	value	value	NOUN
ajfa-12290	65	9	relevance	relevance	NOUN
ajfa-12290	65	10	of	of	ADP
ajfa-12290	65	11	accounting	accounting	NOUN
ajfa-12290	65	12	information	information	NOUN
ajfa-12290	65	13	.	.	PUNCT
ajfa-12290	66	1	h4	h4	NOUN
ajfa-12290	66	2	:	:	PUNCT
ajfa-12290	66	3	audit	audit	PROPN
ajfa-12290	66	4	committee	committee	NOUN
ajfa-12290	66	5	meetings	meeting	NOUN
ajfa-12290	66	6	significantly	significantly	ADV
ajfa-12290	66	7	influence	influence	VERB
ajfa-12290	66	8	value	value	NOUN
ajfa-12290	66	9	relevance	relevance	NOUN
ajfa-12290	66	10	of	of	ADP
ajfa-12290	66	11	accounting	accounting	NOUN
ajfa-12290	66	12	information	information	NOUN
ajfa-12290	66	13	.	.	PUNCT
ajfa-12290	67	1	asian	asian	ADJ
ajfa-12290	67	2	journal	journal	PROPN
ajfa-12290	67	3	of	of	ADP
ajfa-12290	67	4	finance	finance	PROPN
ajfa-12290	67	5	&	&	CCONJ
ajfa-12290	67	6	accounting	accounting	PROPN
ajfa-12290	67	7	issn	issn	PROPN
ajfa-12290	67	8	1946	1946	NUM
ajfa-12290	67	9	-	-	PUNCT
ajfa-12290	67	10	052x	052x	PROPN
ajfa-12290	67	11	2017	2017	NUM
ajfa-12290	67	12	,	,	PUNCT
ajfa-12290	67	13	vol	vol	NOUN
ajfa-12290	67	14	.	.	NOUN
ajfa-12290	67	15	9	9	NUM
ajfa-12290	67	16	,	,	PUNCT
ajfa-12290	67	17	no	no	NOUN
ajfa-12290	67	18	.	.	NOUN
ajfa-12290	67	19	2	2	NUM
ajfa-12290	67	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	67	21	391	391	NUM
ajfa-12290	67	22	4	4	NUM
ajfa-12290	67	23	.	.	PUNCT
ajfa-12290	67	24	research	research	NOUN
ajfa-12290	67	25	methodology	methodology	NOUN
ajfa-12290	67	26	the	the	DET
ajfa-12290	67	27	research	research	NOUN
ajfa-12290	67	28	methodology	methodology	NOUN
ajfa-12290	67	29	focuses	focus	VERB
ajfa-12290	67	30	on	on	ADP
ajfa-12290	67	31	the	the	DET
ajfa-12290	67	32	research	research	NOUN
ajfa-12290	67	33	process	process	NOUN
ajfa-12290	67	34	,	,	PUNCT
ajfa-12290	67	35	kind	kind	NOUN
ajfa-12290	67	36	of	of	ADP
ajfa-12290	67	37	tools	tool	NOUN
ajfa-12290	67	38	and	and	CCONJ
ajfa-12290	67	39	procedures	procedure	NOUN
ajfa-12290	67	40	to	to	PART
ajfa-12290	67	41	be	be	AUX
ajfa-12290	67	42	used	use	VERB
ajfa-12290	67	43	.	.	PUNCT
ajfa-12290	68	1	this	this	DET
ajfa-12290	68	2	study	study	NOUN
ajfa-12290	68	3	tends	tend	VERB
ajfa-12290	68	4	to	to	PART
ajfa-12290	68	5	analyze	analyze	VERB
ajfa-12290	68	6	the	the	DET
ajfa-12290	68	7	impact	impact	NOUN
ajfa-12290	68	8	of	of	ADP
ajfa-12290	68	9	audit	audit	NOUN
ajfa-12290	68	10	committee	committee	NOUN
ajfa-12290	68	11	on	on	ADP
ajfa-12290	68	12	value	value	NOUN
ajfa-12290	68	13	relevance	relevance	NOUN
ajfa-12290	68	14	of	of	ADP
ajfa-12290	68	15	accounting	accounting	NOUN
ajfa-12290	68	16	information	information	NOUN
ajfa-12290	68	17	.	.	PUNCT
ajfa-12290	69	1	4.1	4.1	NUM
ajfa-12290	69	2	sample	sample	NOUN
ajfa-12290	69	3	and	and	CCONJ
ajfa-12290	69	4	data	data	VERB
ajfa-12290	69	5	the	the	DET
ajfa-12290	69	6	population	population	NOUN
ajfa-12290	69	7	of	of	ADP
ajfa-12290	69	8	the	the	DET
ajfa-12290	69	9	study	study	NOUN
ajfa-12290	69	10	comprises	comprise	VERB
ajfa-12290	69	11	firms	firm	NOUN
ajfa-12290	69	12	listed	list	VERB
ajfa-12290	69	13	under	under	ADP
ajfa-12290	69	14	hotel	hotel	NOUN
ajfa-12290	69	15	and	and	CCONJ
ajfa-12290	69	16	travels	travel	VERB
ajfa-12290	69	17	sector	sector	NOUN
ajfa-12290	69	18	in	in	ADP
ajfa-12290	69	19	colombo	colombo	NOUN
ajfa-12290	69	20	stock	stock	NOUN
ajfa-12290	69	21	exchange	exchange	PROPN
ajfa-12290	69	22	(	(	PUNCT
ajfa-12290	69	23	cse	cse	PROPN
ajfa-12290	69	24	)	)	PUNCT
ajfa-12290	69	25	.	.	PUNCT
ajfa-12290	70	1	cse	cse	NOUN
ajfa-12290	70	2	is	be	AUX
ajfa-12290	70	3	the	the	DET
ajfa-12290	70	4	only	only	ADJ
ajfa-12290	70	5	one	one	NUM
ajfa-12290	70	6	share	share	NOUN
ajfa-12290	70	7	market	market	NOUN
ajfa-12290	70	8	in	in	ADP
ajfa-12290	70	9	sri	sri	PROPN
ajfa-12290	70	10	lanka	lanka	PROPN
ajfa-12290	70	11	and	and	CCONJ
ajfa-12290	70	12	has	have	VERB
ajfa-12290	70	13	295	295	NUM
ajfa-12290	70	14	companies	company	NOUN
ajfa-12290	70	15	representing	represent	VERB
ajfa-12290	70	16	20	20	NUM
ajfa-12290	70	17	business	business	NOUN
ajfa-12290	70	18	sectors	sector	NOUN
ajfa-12290	70	19	as	as	ADP
ajfa-12290	70	20	at	at	ADP
ajfa-12290	70	21	30th	30th	ADJ
ajfa-12290	70	22	september	september	PROPN
ajfa-12290	70	23	2017	2017	NUM
ajfa-12290	70	24	,	,	PUNCT
ajfa-12290	70	25	with	with	ADP
ajfa-12290	70	26	a	a	DET
ajfa-12290	70	27	market	market	NOUN
ajfa-12290	70	28	capitalization	capitalization	NOUN
ajfa-12290	70	29	of	of	ADP
ajfa-12290	70	30	rs	rs	NOUN
ajfa-12290	70	31	.	.	PROPN
ajfa-12290	70	32	2,919.7	2,919.7	NUM
ajfa-12290	70	33	bn	bn	NOUN
ajfa-12290	70	34	.	.	PUNCT
ajfa-12290	71	1	since	since	SCONJ
ajfa-12290	71	2	the	the	DET
ajfa-12290	71	3	number	number	NOUN
ajfa-12290	71	4	of	of	ADP
ajfa-12290	71	5	hotels	hotel	NOUN
ajfa-12290	71	6	and	and	CCONJ
ajfa-12290	71	7	travels	travel	VERB
ajfa-12290	71	8	companies	company	NOUN
ajfa-12290	71	9	listed	list	VERB
ajfa-12290	71	10	on	on	ADP
ajfa-12290	71	11	the	the	DET
ajfa-12290	71	12	main	main	ADJ
ajfa-12290	71	13	market	market	NOUN
ajfa-12290	71	14	was	be	AUX
ajfa-12290	71	15	only	only	ADV
ajfa-12290	71	16	38	38	NUM
ajfa-12290	71	17	,	,	PUNCT
ajfa-12290	71	18	only	only	ADV
ajfa-12290	71	19	15companies	15companies	NUM
ajfa-12290	71	20	were	be	AUX
ajfa-12290	71	21	selected	select	VERB
ajfa-12290	71	22	as	as	ADP
ajfa-12290	71	23	sample	sample	NOUN
ajfa-12290	71	24	of	of	ADP
ajfa-12290	71	25	this	this	DET
ajfa-12290	71	26	study	study	NOUN
ajfa-12290	71	27	based	base	VERB
ajfa-12290	71	28	on	on	ADP
ajfa-12290	71	29	market	market	NOUN
ajfa-12290	71	30	capitalization	capitalization	NOUN
ajfa-12290	71	31	.	.	PUNCT
ajfa-12290	72	1	the	the	DET
ajfa-12290	72	2	study	study	NOUN
ajfa-12290	72	3	used	use	VERB
ajfa-12290	72	4	secondary	secondary	ADJ
ajfa-12290	72	5	data	datum	NOUN
ajfa-12290	72	6	that	that	PRON
ajfa-12290	72	7	was	be	AUX
ajfa-12290	72	8	collected	collect	VERB
ajfa-12290	72	9	from	from	ADP
ajfa-12290	72	10	the	the	DET
ajfa-12290	72	11	published	publish	VERB
ajfa-12290	72	12	financial	financial	ADJ
ajfa-12290	72	13	statements	statement	NOUN
ajfa-12290	72	14	of	of	ADP
ajfa-12290	72	15	the	the	DET
ajfa-12290	72	16	companies	company	NOUN
ajfa-12290	72	17	available	available	ADJ
ajfa-12290	72	18	from	from	ADP
ajfa-12290	72	19	the	the	DET
ajfa-12290	72	20	web	web	NOUN
ajfa-12290	72	21	site	site	NOUN
ajfa-12290	72	22	of	of	ADP
ajfa-12290	72	23	colombo	colombo	NOUN
ajfa-12290	72	24	stock	stock	NOUN
ajfa-12290	72	25	exchange	exchange	NOUN
ajfa-12290	72	26	during	during	ADP
ajfa-12290	72	27	the	the	DET
ajfa-12290	72	28	period	period	NOUN
ajfa-12290	72	29	of	of	ADP
ajfa-12290	72	30	2012	2012	NUM
ajfa-12290	72	31	–	–	PUNCT
ajfa-12290	72	32	2016	2016	NUM
ajfa-12290	72	33	.	.	PUNCT
ajfa-12290	73	1	the	the	DET
ajfa-12290	73	2	two	two	NUM
ajfa-12290	73	3	most	most	ADV
ajfa-12290	73	4	important	important	ADJ
ajfa-12290	73	5	and	and	CCONJ
ajfa-12290	73	6	fundamental	fundamental	ADJ
ajfa-12290	73	7	characteristics	characteristic	NOUN
ajfa-12290	73	8	of	of	ADP
ajfa-12290	73	9	any	any	DET
ajfa-12290	73	10	measurement	measurement	NOUN
ajfa-12290	73	11	procedure	procedure	NOUN
ajfa-12290	73	12	are	be	AUX
ajfa-12290	73	13	reliability	reliability	NOUN
ajfa-12290	73	14	and	and	CCONJ
ajfa-12290	73	15	validity	validity	NOUN
ajfa-12290	73	16	.	.	PUNCT
ajfa-12290	74	1	in	in	ADP
ajfa-12290	74	2	this	this	DET
ajfa-12290	74	3	study	study	NOUN
ajfa-12290	74	4	secondary	secondary	ADJ
ajfa-12290	74	5	data	datum	NOUN
ajfa-12290	74	6	was	be	AUX
ajfa-12290	74	7	extracted	extract	VERB
ajfa-12290	74	8	from	from	ADP
ajfa-12290	74	9	audited	audit	VERB
ajfa-12290	74	10	annual	annual	ADJ
ajfa-12290	74	11	report	report	NOUN
ajfa-12290	74	12	of	of	ADP
ajfa-12290	74	13	the	the	DET
ajfa-12290	74	14	listed	list	VERB
ajfa-12290	74	15	companies	company	NOUN
ajfa-12290	74	16	as	as	ADP
ajfa-12290	74	17	fairly	fairly	ADV
ajfa-12290	74	18	accurate	accurate	ADJ
ajfa-12290	74	19	and	and	CCONJ
ajfa-12290	74	20	reliable	reliable	ADJ
ajfa-12290	74	21	.	.	PUNCT
ajfa-12290	75	1	therefore	therefore	ADV
ajfa-12290	75	2	,	,	PUNCT
ajfa-12290	75	3	these	these	DET
ajfa-12290	75	4	data	datum	NOUN
ajfa-12290	75	5	may	may	AUX
ajfa-12290	75	6	be	be	AUX
ajfa-12290	75	7	considered	consider	VERB
ajfa-12290	75	8	as	as	ADP
ajfa-12290	75	9	reliable	reliable	ADJ
ajfa-12290	75	10	for	for	ADP
ajfa-12290	75	11	the	the	DET
ajfa-12290	75	12	study	study	NOUN
ajfa-12290	75	13	.	.	PUNCT
ajfa-12290	76	1	necessary	necessary	ADJ
ajfa-12290	76	2	checking	checking	NOUN
ajfa-12290	76	3	and	and	CCONJ
ajfa-12290	76	4	cross	cross	NOUN
ajfa-12290	76	5	checking	checking	NOUN
ajfa-12290	76	6	were	be	AUX
ajfa-12290	76	7	one	one	NUM
ajfa-12290	76	8	while	while	SCONJ
ajfa-12290	76	9	scrutinizing	scrutinize	VERB
ajfa-12290	76	10	information	information	NOUN
ajfa-12290	76	11	and	and	CCONJ
ajfa-12290	76	12	data	datum	NOUN
ajfa-12290	76	13	from	from	ADP
ajfa-12290	76	14	the	the	DET
ajfa-12290	76	15	secondary	secondary	ADJ
ajfa-12290	76	16	sources	source	NOUN
ajfa-12290	76	17	.	.	PUNCT
ajfa-12290	77	1	therefore	therefore	ADV
ajfa-12290	77	2	the	the	DET
ajfa-12290	77	3	researcher	researcher	NOUN
ajfa-12290	77	4	satisfied	satisfied	ADJ
ajfa-12290	77	5	with	with	ADP
ajfa-12290	77	6	the	the	DET
ajfa-12290	77	7	content	content	NOUN
ajfa-12290	77	8	and	and	CCONJ
ajfa-12290	77	9	construct	construct	VERB
ajfa-12290	77	10	validity	validity	NOUN
ajfa-12290	77	11	,	,	PUNCT
ajfa-12290	77	12	then	then	ADV
ajfa-12290	77	13	it	it	PRON
ajfa-12290	77	14	was	be	AUX
ajfa-12290	77	15	decided	decide	VERB
ajfa-12290	77	16	to	to	PART
ajfa-12290	77	17	continue	continue	VERB
ajfa-12290	77	18	the	the	DET
ajfa-12290	77	19	analysis	analysis	NOUN
ajfa-12290	77	20	.	.	PUNCT
ajfa-12290	78	1	4.2	4.2	NUM
ajfa-12290	78	2	model	model	NOUN
ajfa-12290	78	3	specification	specification	NOUN
ajfa-12290	78	4	a	a	DET
ajfa-12290	78	5	multiple	multiple	ADJ
ajfa-12290	78	6	linear	linear	ADJ
ajfa-12290	78	7	regression	regression	NOUN
ajfa-12290	78	8	model	model	NOUN
ajfa-12290	78	9	attempts	attempt	VERB
ajfa-12290	78	10	to	to	PART
ajfa-12290	78	11	investigate	investigate	VERB
ajfa-12290	78	12	the	the	DET
ajfa-12290	78	13	influence	influence	NOUN
ajfa-12290	78	14	of	of	ADP
ajfa-12290	78	15	audit	audit	NOUN
ajfa-12290	78	16	committee	committee	NOUN
ajfa-12290	78	17	on	on	ADP
ajfa-12290	78	18	value	value	NOUN
ajfa-12290	78	19	relevance	relevance	NOUN
ajfa-12290	78	20	of	of	ADP
ajfa-12290	78	21	accounting	accounting	NOUN
ajfa-12290	78	22	information	information	NOUN
ajfa-12290	78	23	.	.	PUNCT
ajfa-12290	79	1	the	the	DET
ajfa-12290	79	2	regression	regression	NOUN
ajfa-12290	79	3	was	be	AUX
ajfa-12290	79	4	performed	perform	VERB
ajfa-12290	79	5	by	by	ADP
ajfa-12290	79	6	using	use	VERB
ajfa-12290	79	7	statistical	statistical	ADJ
ajfa-12290	79	8	program	program	NOUN
ajfa-12290	79	9	eviews	eview	NOUN
ajfa-12290	79	10	9	9	NUM
ajfa-12290	79	11	.	.	PUNCT
ajfa-12290	80	1	specifically	specifically	ADV
ajfa-12290	80	2	,	,	PUNCT
ajfa-12290	80	3	the	the	DET
ajfa-12290	80	4	study	study	NOUN
ajfa-12290	80	5	was	be	AUX
ajfa-12290	80	6	operated	operate	VERB
ajfa-12290	80	7	based	base	VERB
ajfa-12290	80	8	on	on	ADP
ajfa-12290	80	9	the	the	DET
ajfa-12290	80	10	following	follow	VERB
ajfa-12290	80	11	research	research	NOUN
ajfa-12290	80	12	models	model	NOUN
ajfa-12290	80	13	,	,	PUNCT
ajfa-12290	80	14	model	model	NOUN
ajfa-12290	80	15	i	i	PRON
ajfa-12290	80	16	:	:	PUNCT
ajfa-12290	80	17	eps	eps	PROPN
ajfa-12290	80	18	=	=	SYM
ajfa-12290	80	19	β0	β0	PROPN
ajfa-12290	80	20	+	+	CCONJ
ajfa-12290	81	1	β1	β1	PROPN
ajfa-12290	81	2	acs	acs	PROPN
ajfa-12290	81	3	+	+	PROPN
ajfa-12290	81	4	β2	β2	PROPN
ajfa-12290	81	5	aci	aci	NOUN
ajfa-12290	82	1	+	+	CCONJ
ajfa-12290	82	2	β3acfe	β3acfe	PROPN
ajfa-12290	82	3	+	+	NUM
ajfa-12290	82	4	β4	β4	PROPN
ajfa-12290	82	5	acm+	acm+	PROPN
ajfa-12290	82	6	β5	β5	PROPN
ajfa-12290	82	7	fs	fs	ADP
ajfa-12290	82	8	+	+	CCONJ
ajfa-12290	82	9	ε	ε	PROPN
ajfa-12290	82	10	model	model	PROPN
ajfa-12290	82	11	ii	ii	PROPN
ajfa-12290	82	12	:	:	PUNCT
ajfa-12290	82	13	bvps	bvps	PROPN
ajfa-12290	82	14	=	=	SYM
ajfa-12290	82	15	β0	β0	PROPN
ajfa-12290	82	16	+	+	CCONJ
ajfa-12290	82	17	β1	β1	PROPN
ajfa-12290	82	18	acs	acs	PROPN
ajfa-12290	82	19	+	+	PROPN
ajfa-12290	82	20	β2	β2	PROPN
ajfa-12290	82	21	aci	aci	NOUN
ajfa-12290	83	1	+	+	CCONJ
ajfa-12290	83	2	β3acfe	β3acfe	PROPN
ajfa-12290	83	3	+	+	NUM
ajfa-12290	83	4	β4	β4	PROPN
ajfa-12290	83	5	acm+	acm+	PROPN
ajfa-12290	83	6	β5	β5	PROPN
ajfa-12290	83	7	fs	fs	ADP
ajfa-12290	84	1	+	+	CCONJ
ajfa-12290	84	2	ε	ε	PROPN
ajfa-12290	84	3	where	where	SCONJ
ajfa-12290	84	4	:	:	PUNCT
ajfa-12290	84	5	β0	β0	ADJ
ajfa-12290	84	6	,	,	PUNCT
ajfa-12290	84	7	β1	β1	PROPN
ajfa-12290	84	8	,	,	PUNCT
ajfa-12290	84	9	β2	β2	NOUN
ajfa-12290	84	10	β3	β3	VERB
ajfa-12290	84	11	,	,	PUNCT
ajfa-12290	84	12	β4	β4	PROPN
ajfa-12290	84	13	,	,	PUNCT
ajfa-12290	84	14	β5	β5	NOUN
ajfa-12290	84	15	–	–	PUNCT
ajfa-12290	84	16	regression	regression	NOUN
ajfa-12290	84	17	coefficient	coefficient	NOUN
ajfa-12290	84	18	acs	acs	PROPN
ajfa-12290	84	19	–	–	PUNCT
ajfa-12290	84	20	audit	audit	NOUN
ajfa-12290	84	21	committee	committee	NOUN
ajfa-12290	84	22	size	size	NOUN
ajfa-12290	84	23	aci	aci	PROPN
ajfa-12290	84	24	–	–	PUNCT
ajfa-12290	84	25	audit	audit	NOUN
ajfa-12290	84	26	committee	committee	NOUN
ajfa-12290	84	27	independence	independence	NOUN
ajfa-12290	84	28	acfe	acfe	PROPN
ajfa-12290	84	29	–	–	PUNCT
ajfa-12290	84	30	audit	audit	NOUN
ajfa-12290	84	31	committee	committee	NOUN
ajfa-12290	84	32	financial	financial	ADJ
ajfa-12290	84	33	expertise	expertise	NOUN
ajfa-12290	84	34	acm	acm	PROPN
ajfa-12290	84	35	–	–	PUNCT
ajfa-12290	84	36	audit	audit	NOUN
ajfa-12290	84	37	committee	committee	NOUN
ajfa-12290	84	38	meetings	meeting	VERB
ajfa-12290	84	39	fs	fs	X
ajfa-12290	84	40	–	–	PUNCT
ajfa-12290	84	41	firm	firm	ADJ
ajfa-12290	84	42	size	size	NOUN
ajfa-12290	84	43	asian	asian	ADJ
ajfa-12290	84	44	journal	journal	NOUN
ajfa-12290	84	45	of	of	ADP
ajfa-12290	84	46	finance	finance	PROPN
ajfa-12290	84	47	&	&	CCONJ
ajfa-12290	84	48	accounting	accounting	PROPN
ajfa-12290	84	49	issn	issn	PROPN
ajfa-12290	84	50	1946	1946	NUM
ajfa-12290	84	51	-	-	PUNCT
ajfa-12290	84	52	052x	052x	PROPN
ajfa-12290	84	53	2017	2017	NUM
ajfa-12290	84	54	,	,	PUNCT
ajfa-12290	84	55	vol	vol	NOUN
ajfa-12290	84	56	.	.	NOUN
ajfa-12290	85	1	9	9	NUM
ajfa-12290	85	2	,	,	PUNCT
ajfa-12290	85	3	no	no	INTJ
ajfa-12290	85	4	.	.	NOUN
ajfa-12290	85	5	2	2	NUM
ajfa-12290	85	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	85	7	392	392	NUM
ajfa-12290	85	8	ε	ε	PROPN
ajfa-12290	85	9	–	–	PUNCT
ajfa-12290	85	10	error	error	NOUN
ajfa-12290	85	11	term	term	NOUN
ajfa-12290	85	12	4.3	4.3	NUM
ajfa-12290	85	13	operationalisation	operationalisation	NOUN
ajfa-12290	85	14	table	table	NOUN
ajfa-12290	85	15	1	1	NUM
ajfa-12290	85	16	.	.	PUNCT
ajfa-12290	85	17	operationalisation	operationalisation	NOUN
ajfa-12290	85	18	of	of	ADP
ajfa-12290	85	19	variables	variable	NOUN
ajfa-12290	85	20	concept	concept	NOUN
ajfa-12290	85	21	variables	variable	VERB
ajfa-12290	85	22	measurement	measurement	PROPN
ajfa-12290	85	23	audit	audit	PROPN
ajfa-12290	85	24	committee	committee	PROPN
ajfa-12290	85	25	audit	audit	PROPN
ajfa-12290	85	26	committee	committee	NOUN
ajfa-12290	85	27	size	size	NOUN
ajfa-12290	85	28	number	number	NOUN
ajfa-12290	85	29	of	of	ADP
ajfa-12290	85	30	audit	audit	NOUN
ajfa-12290	85	31	committee	committee	NOUN
ajfa-12290	85	32	members	member	NOUN
ajfa-12290	85	33	audit	audit	PROPN
ajfa-12290	85	34	committee	committee	NOUN
ajfa-12290	85	35	independence	independence	NOUN
ajfa-12290	85	36	proportion	proportion	NOUN
ajfa-12290	85	37	of	of	ADP
ajfa-12290	85	38	independent	independent	ADJ
ajfa-12290	85	39	directors	director	NOUN
ajfa-12290	85	40	to	to	PART
ajfa-12290	85	41	audit	audit	VERB
ajfa-12290	85	42	committee	committee	NOUN
ajfa-12290	85	43	size	size	NOUN
ajfa-12290	85	44	audit	audit	NOUN
ajfa-12290	85	45	committee	committee	NOUN
ajfa-12290	85	46	financial	financial	ADJ
ajfa-12290	85	47	expertise	expertise	NOUN
ajfa-12290	85	48	proportion	proportion	NOUN
ajfa-12290	85	49	of	of	ADP
ajfa-12290	85	50	audit	audit	NOUN
ajfa-12290	85	51	committee	committee	NOUN
ajfa-12290	85	52	members	member	NOUN
ajfa-12290	85	53	with	with	ADP
ajfa-12290	85	54	financial	financial	ADJ
ajfa-12290	85	55	expertise	expertise	NOUN
ajfa-12290	85	56	to	to	ADP
ajfa-12290	85	57	the	the	DET
ajfa-12290	85	58	total	total	ADJ
ajfa-12290	85	59	number	number	NOUN
ajfa-12290	85	60	of	of	ADP
ajfa-12290	85	61	audit	audit	NOUN
ajfa-12290	85	62	committee	committee	NOUN
ajfa-12290	85	63	members	member	NOUN
ajfa-12290	85	64	audit	audit	PROPN
ajfa-12290	85	65	committee	committee	NOUN
ajfa-12290	85	66	meetings	meeting	NOUN
ajfa-12290	85	67	number	number	NOUN
ajfa-12290	85	68	of	of	ADP
ajfa-12290	85	69	meetings	meeting	NOUN
ajfa-12290	85	70	held	hold	VERB
ajfa-12290	85	71	in	in	ADP
ajfa-12290	85	72	financial	financial	ADJ
ajfa-12290	85	73	year	year	NOUN
ajfa-12290	85	74	value	value	NOUN
ajfa-12290	85	75	relevance	relevance	NOUN
ajfa-12290	85	76	of	of	ADP
ajfa-12290	85	77	accounting	account	VERB
ajfa-12290	85	78	information	information	NOUN
ajfa-12290	85	79	earnings	earning	NOUN
ajfa-12290	85	80	per	per	ADP
ajfa-12290	85	81	share	share	NOUN
ajfa-12290	85	82	net	net	ADJ
ajfa-12290	85	83	profit	profit	NOUN
ajfa-12290	85	84	after	after	ADP
ajfa-12290	85	85	tax	tax	NOUN
ajfa-12290	85	86	divided	divide	VERB
ajfa-12290	85	87	by	by	ADP
ajfa-12290	85	88	number	number	NOUN
ajfa-12290	85	89	of	of	ADP
ajfa-12290	85	90	outstanding	outstanding	ADJ
ajfa-12290	85	91	shares	share	NOUN
ajfa-12290	85	92	book	book	NOUN
ajfa-12290	85	93	value	value	NOUN
ajfa-12290	85	94	per	per	ADP
ajfa-12290	85	95	share	share	NOUN
ajfa-12290	85	96	total	total	ADJ
ajfa-12290	85	97	stockholder	stockholder	NOUN
ajfa-12290	85	98	’s	’s	PART
ajfa-12290	85	99	equity	equity	NOUN
ajfa-12290	85	100	divided	divide	VERB
ajfa-12290	85	101	by	by	ADP
ajfa-12290	85	102	number	number	NOUN
ajfa-12290	85	103	of	of	ADP
ajfa-12290	85	104	outstanding	outstanding	ADJ
ajfa-12290	85	105	shares	share	NOUN
ajfa-12290	85	106	control	control	VERB
ajfa-12290	85	107	variable	variable	ADJ
ajfa-12290	85	108	firm	firm	NOUN
ajfa-12290	85	109	size	size	NOUN
ajfa-12290	85	110	the	the	DET
ajfa-12290	85	111	natural	natural	ADJ
ajfa-12290	85	112	logarithm	logarithm	NOUN
ajfa-12290	85	113	of	of	ADP
ajfa-12290	85	114	total	total	ADJ
ajfa-12290	85	115	assets	asset	NOUN
ajfa-12290	85	116	5	5	NUM
ajfa-12290	85	117	.	.	PUNCT
ajfa-12290	86	1	empirical	empirical	ADJ
ajfa-12290	86	2	results	result	NOUN
ajfa-12290	86	3	5.1	5.1	NUM
ajfa-12290	86	4	descriptive	descriptive	ADJ
ajfa-12290	86	5	analysis	analysis	NOUN
ajfa-12290	86	6	table	table	NOUN
ajfa-12290	86	7	02	02	NUM
ajfa-12290	86	8	represents	represent	VERB
ajfa-12290	86	9	the	the	DET
ajfa-12290	86	10	descriptive	descriptive	ADJ
ajfa-12290	86	11	statistics	statistic	NOUN
ajfa-12290	86	12	of	of	ADP
ajfa-12290	86	13	audit	audit	NOUN
ajfa-12290	86	14	committee	committee	NOUN
ajfa-12290	86	15	variables	variable	NOUN
ajfa-12290	86	16	and	and	CCONJ
ajfa-12290	86	17	value	value	NOUN
ajfa-12290	86	18	relevance	relevance	NOUN
ajfa-12290	86	19	of	of	ADP
ajfa-12290	86	20	accounting	accounting	NOUN
ajfa-12290	86	21	information	information	NOUN
ajfa-12290	86	22	measured	measure	VERB
ajfa-12290	86	23	by	by	ADP
ajfa-12290	86	24	eps	eps	PROPN
ajfa-12290	86	25	and	and	CCONJ
ajfa-12290	86	26	bvps	bvps	PROPN
ajfa-12290	86	27	in	in	ADP
ajfa-12290	86	28	sri	sri	PROPN
ajfa-12290	86	29	lanka	lanka	PROPN
ajfa-12290	86	30	during	during	ADP
ajfa-12290	86	31	the	the	DET
ajfa-12290	86	32	period	period	NOUN
ajfa-12290	86	33	of	of	ADP
ajfa-12290	86	34	2012	2012	NUM
ajfa-12290	86	35	to	to	ADP
ajfa-12290	86	36	2016	2016	NUM
ajfa-12290	86	37	.	.	PUNCT
ajfa-12290	87	1	table	table	NOUN
ajfa-12290	87	2	2	2	NUM
ajfa-12290	87	3	.	.	PUNCT
ajfa-12290	87	4	descriptive	descriptive	ADJ
ajfa-12290	87	5	statistics	statistic	NOUN
ajfa-12290	87	6	ac_size	ac_size	VERB
ajfa-12290	87	7	ac	ac	PROPN
ajfa-12290	87	8	_	_	PROPN
ajfa-12290	87	9	independence	independence	NOUN
ajfa-12290	87	10	ac	ac	NOUN
ajfa-12290	87	11	_	_	PUNCT
ajfa-12290	87	12	experts	expert	NOUN
ajfa-12290	87	13	ac	ac	VERB
ajfa-12290	87	14	_	_	NOUN
ajfa-12290	87	15	meetings	meeting	NOUN
ajfa-12290	87	16	firm	firm	NOUN
ajfa-12290	87	17	_	_	PROPN
ajfa-12290	87	18	size	size	NOUN
ajfa-12290	87	19	eps	eps	PROPN
ajfa-12290	87	20	bvps	bvps	PROPN
ajfa-12290	87	21	mean	mean	VERB
ajfa-12290	87	22	3.000	3.000	NUM
ajfa-12290	87	23	0.777	0.777	NUM
ajfa-12290	87	24	0.916	0.916	NUM
ajfa-12290	87	25	4.183	4.183	NUM
ajfa-12290	87	26	9.246	9.246	NUM
ajfa-12290	87	27	2.632	2.632	NUM
ajfa-12290	87	28	39.597	39.597	NUM
ajfa-12290	87	29	median	median	NOUN
ajfa-12290	87	30	3.000	3.000	NUM
ajfa-12290	87	31	0.750	0.750	NUM
ajfa-12290	87	32	1.000	1.000	NUM
ajfa-12290	87	33	4.000	4.000	NUM
ajfa-12290	87	34	9.264	9.264	NUM
ajfa-12290	87	35	1.587	1.587	NUM
ajfa-12290	87	36	26.983	26.983	NUM
ajfa-12290	87	37	maximum	maximum	ADJ
ajfa-12290	87	38	4.000	4.000	NUM
ajfa-12290	87	39	1.000	1.000	NUM
ajfa-12290	87	40	1.000	1.000	NUM
ajfa-12290	87	41	6.000	6.000	NUM
ajfa-12290	87	42	9.874	9.874	NUM
ajfa-12290	87	43	11.587	11.587	NUM
ajfa-12290	87	44	155.137	155.137	NUM
ajfa-12290	87	45	minimum	minimum	NOUN
ajfa-12290	87	46	2.000	2.000	NUM
ajfa-12290	87	47	0.500	0.500	NUM
ajfa-12290	87	48	0.000	0.000	NUM
ajfa-12290	87	49	3.000	3.000	NUM
ajfa-12290	87	50	8.484	8.484	NUM
ajfa-12290	87	51	-2.549	-2.549	NUM
ajfa-12290	87	52	4.594	4.594	NUM
ajfa-12290	87	53	std	std	NOUN
ajfa-12290	87	54	.	.	PUNCT
ajfa-12290	87	55	dev	dev	PROPN
ajfa-12290	87	56	.	.	PROPN
ajfa-12290	88	1	0.576	0.576	NUM
ajfa-12290	88	2	0.177	0.177	NUM
ajfa-12290	88	3	0.278	0.278	NUM
ajfa-12290	88	4	0.469	0.469	NUM
ajfa-12290	88	5	0.386	0.386	NUM
ajfa-12290	88	6	3.093	3.093	NUM
ajfa-12290	88	7	36.968	36.968	NUM
ajfa-12290	88	8	skewness	skewness	NOUN
ajfa-12290	88	9	-0.021	-0.021	NOUN
ajfa-12290	88	10	0.153	0.153	NUM
ajfa-12290	88	11	-3.015	-3.015	ADP
ajfa-12290	88	12	1.571	1.571	NUM
ajfa-12290	88	13	-0.494	-0.494	NUM
ajfa-12290	88	14	1.341	1.341	NUM
ajfa-12290	88	15	1.512	1.512	NUM
ajfa-12290	88	16	kurtosis	kurtosis	NOUN
ajfa-12290	88	17	2.716	2.716	NUM
ajfa-12290	88	18	1.675	1.675	NUM
ajfa-12290	88	19	10.090	10.090	NUM
ajfa-12290	88	20	6.177	6.177	NUM
ajfa-12290	88	21	2.462	2.462	NUM
ajfa-12290	88	22	4.706	4.706	NUM
ajfa-12290	88	23	4.897	4.897	NUM
ajfa-12290	88	24	asian	asian	ADJ
ajfa-12290	88	25	journal	journal	NOUN
ajfa-12290	88	26	of	of	ADP
ajfa-12290	88	27	finance	finance	PROPN
ajfa-12290	88	28	&	&	CCONJ
ajfa-12290	88	29	accounting	accounting	PROPN
ajfa-12290	88	30	issn	issn	PROPN
ajfa-12290	88	31	1946	1946	NUM
ajfa-12290	88	32	-	-	PUNCT
ajfa-12290	88	33	052x	052x	PROPN
ajfa-12290	88	34	2017	2017	NUM
ajfa-12290	88	35	,	,	PUNCT
ajfa-12290	88	36	vol	vol	NOUN
ajfa-12290	88	37	.	.	NOUN
ajfa-12290	88	38	9	9	NUM
ajfa-12290	88	39	,	,	PUNCT
ajfa-12290	88	40	no	no	INTJ
ajfa-12290	88	41	.	.	NOUN
ajfa-12290	88	42	2	2	NUM
ajfa-12290	88	43	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	88	44	393	393	NUM
ajfa-12290	88	45	table	table	NOUN
ajfa-12290	88	46	02	02	NUM
ajfa-12290	88	47	presents	present	NOUN
ajfa-12290	88	48	the	the	DET
ajfa-12290	88	49	descriptive	descriptive	ADJ
ajfa-12290	88	50	statistics	statistic	NOUN
ajfa-12290	88	51	of	of	ADP
ajfa-12290	88	52	all	all	DET
ajfa-12290	88	53	variables	variable	NOUN
ajfa-12290	88	54	employed	employ	VERB
ajfa-12290	88	55	in	in	ADP
ajfa-12290	88	56	this	this	DET
ajfa-12290	88	57	study	study	NOUN
ajfa-12290	88	58	.	.	PUNCT
ajfa-12290	89	1	on	on	ADP
ajfa-12290	89	2	average	average	ADJ
ajfa-12290	89	3	companies	company	NOUN
ajfa-12290	89	4	have	have	VERB
ajfa-12290	89	5	the	the	DET
ajfa-12290	89	6	audit	audit	NOUN
ajfa-12290	89	7	committee	committee	NOUN
ajfa-12290	89	8	size	size	NOUN
ajfa-12290	89	9	of	of	ADP
ajfa-12290	89	10	3	3	NUM
ajfa-12290	89	11	.	.	PUNCT
ajfa-12290	90	1	the	the	DET
ajfa-12290	90	2	maximum	maximum	ADJ
ajfa-12290	90	3	available	available	ADJ
ajfa-12290	90	4	audit	audit	NOUN
ajfa-12290	90	5	members	member	NOUN
ajfa-12290	90	6	on	on	ADP
ajfa-12290	90	7	the	the	DET
ajfa-12290	90	8	board	board	NOUN
ajfa-12290	90	9	in	in	ADP
ajfa-12290	90	10	the	the	DET
ajfa-12290	90	11	sample	sample	NOUN
ajfa-12290	90	12	are	be	AUX
ajfa-12290	90	13	4	4	NUM
ajfa-12290	90	14	.	.	PUNCT
ajfa-12290	91	1	the	the	DET
ajfa-12290	91	2	standard	standard	ADJ
ajfa-12290	91	3	deviation	deviation	NOUN
ajfa-12290	91	4	is	be	AUX
ajfa-12290	91	5	only	only	ADV
ajfa-12290	91	6	0.576	0.576	NUM
ajfa-12290	91	7	(	(	PUNCT
ajfa-12290	91	8	aprox	aprox	PROPN
ajfa-12290	91	9	.	.	PUNCT
ajfa-12290	91	10	)	)	PUNCT
ajfa-12290	92	1	audit	audit	NOUN
ajfa-12290	92	2	members	member	NOUN
ajfa-12290	92	3	.	.	PUNCT
ajfa-12290	93	1	profile	profile	VERB
ajfa-12290	93	2	analysis	analysis	NOUN
ajfa-12290	93	3	shows	show	VERB
ajfa-12290	93	4	that	that	SCONJ
ajfa-12290	93	5	companies	company	NOUN
ajfa-12290	93	6	have	have	VERB
ajfa-12290	93	7	the	the	DET
ajfa-12290	93	8	audit	audit	NOUN
ajfa-12290	93	9	independence	independence	NOUN
ajfa-12290	93	10	of	of	ADP
ajfa-12290	93	11	77	77	NUM
ajfa-12290	93	12	%	%	NOUN
ajfa-12290	93	13	(	(	PUNCT
ajfa-12290	93	14	aprox	aprox	PROPN
ajfa-12290	93	15	)	)	PUNCT
ajfa-12290	93	16	on	on	ADP
ajfa-12290	93	17	average	average	ADJ
ajfa-12290	93	18	.	.	PUNCT
ajfa-12290	94	1	this	this	DET
ajfa-12290	94	2	table	table	NOUN
ajfa-12290	94	3	also	also	ADV
ajfa-12290	94	4	shows	show	VERB
ajfa-12290	94	5	that	that	SCONJ
ajfa-12290	94	6	the	the	DET
ajfa-12290	94	7	average	average	ADJ
ajfa-12290	94	8	audit	audit	NOUN
ajfa-12290	94	9	committee	committee	NOUN
ajfa-12290	94	10	experts	expert	NOUN
ajfa-12290	94	11	of	of	ADP
ajfa-12290	94	12	91.66	91.66	NUM
ajfa-12290	94	13	%	%	NOUN
ajfa-12290	94	14	with	with	ADP
ajfa-12290	94	15	a	a	DET
ajfa-12290	94	16	standard	standard	ADJ
ajfa-12290	94	17	deviation	deviation	NOUN
ajfa-12290	94	18	of	of	ADP
ajfa-12290	94	19	0.278	0.278	NUM
ajfa-12290	94	20	and	and	CCONJ
ajfa-12290	94	21	has	have	VERB
ajfa-12290	94	22	a	a	DET
ajfa-12290	94	23	wide	wide	ADJ
ajfa-12290	94	24	range	range	NOUN
ajfa-12290	94	25	from	from	ADP
ajfa-12290	94	26	1	1	NUM
ajfa-12290	94	27	to	to	ADP
ajfa-12290	94	28	0	0	NUM
ajfa-12290	94	29	.	.	PUNCT
ajfa-12290	95	1	audit	audit	NOUN
ajfa-12290	95	2	meeting	meeting	NOUN
ajfa-12290	95	3	has	have	VERB
ajfa-12290	95	4	the	the	DET
ajfa-12290	95	5	average	average	NOUN
ajfa-12290	95	6	of	of	ADP
ajfa-12290	95	7	4.183	4.183	NUM
ajfa-12290	95	8	held	hold	VERB
ajfa-12290	95	9	per	per	ADP
ajfa-12290	95	10	year	year	NOUN
ajfa-12290	95	11	with	with	ADP
ajfa-12290	95	12	the	the	DET
ajfa-12290	95	13	standard	standard	ADJ
ajfa-12290	95	14	deviation	deviation	NOUN
ajfa-12290	95	15	of	of	ADP
ajfa-12290	95	16	0.469	0.469	NUM
ajfa-12290	95	17	.	.	PUNCT
ajfa-12290	96	1	average	average	ADJ
ajfa-12290	96	2	firm	firm	ADJ
ajfa-12290	96	3	size	size	NOUN
ajfa-12290	96	4	is	be	AUX
ajfa-12290	96	5	9.246	9.246	NUM
ajfa-12290	96	6	with	with	ADP
ajfa-12290	96	7	standard	standard	ADJ
ajfa-12290	96	8	deviation	deviation	NOUN
ajfa-12290	96	9	of	of	ADP
ajfa-12290	96	10	0.386	0.386	NUM
ajfa-12290	96	11	.	.	PUNCT
ajfa-12290	97	1	average	average	NOUN
ajfa-12290	97	2	of	of	ADP
ajfa-12290	97	3	eps	eps	PROPN
ajfa-12290	97	4	and	and	CCONJ
ajfa-12290	97	5	bvps	bvps	PROPN
ajfa-12290	97	6	are	be	AUX
ajfa-12290	97	7	2.632	2.632	NUM
ajfa-12290	97	8	and	and	CCONJ
ajfa-12290	97	9	39.597	39.597	NUM
ajfa-12290	97	10	respectively	respectively	ADV
ajfa-12290	97	11	.	.	PUNCT
ajfa-12290	98	1	there	there	PRON
ajfa-12290	98	2	is	be	VERB
ajfa-12290	98	3	a	a	DET
ajfa-12290	98	4	highest	high	ADJ
ajfa-12290	98	5	standard	standard	ADJ
ajfa-12290	98	6	deviation	deviation	NOUN
ajfa-12290	98	7	of	of	ADP
ajfa-12290	98	8	bvps	bvps	NOUN
ajfa-12290	98	9	and	and	CCONJ
ajfa-12290	98	10	lower	low	ADJ
ajfa-12290	98	11	audit	audit	NOUN
ajfa-12290	98	12	committee	committee	NOUN
ajfa-12290	98	13	independence	independence	NOUN
ajfa-12290	98	14	.	.	PUNCT
ajfa-12290	99	1	5.2	5.2	NUM
ajfa-12290	99	2	correlation	correlation	NOUN
ajfa-12290	99	3	analysis	analysis	NOUN
ajfa-12290	99	4	this	this	DET
ajfa-12290	99	5	study	study	NOUN
ajfa-12290	99	6	employs	employ	VERB
ajfa-12290	99	7	a	a	DET
ajfa-12290	99	8	correlation	correlation	NOUN
ajfa-12290	99	9	analysis	analysis	NOUN
ajfa-12290	99	10	to	to	PART
ajfa-12290	99	11	discover	discover	VERB
ajfa-12290	99	12	the	the	DET
ajfa-12290	99	13	association	association	NOUN
ajfa-12290	99	14	and	and	CCONJ
ajfa-12290	99	15	direction	direction	NOUN
ajfa-12290	99	16	of	of	ADP
ajfa-12290	99	17	the	the	DET
ajfa-12290	99	18	variables	variable	NOUN
ajfa-12290	99	19	,	,	PUNCT
ajfa-12290	99	20	mainly	mainly	ADV
ajfa-12290	99	21	audit	audit	NOUN
ajfa-12290	99	22	committee	committee	NOUN
ajfa-12290	99	23	and	and	CCONJ
ajfa-12290	99	24	value	value	NOUN
ajfa-12290	99	25	relevance	relevance	NOUN
ajfa-12290	99	26	of	of	ADP
ajfa-12290	99	27	accounting	accounting	NOUN
ajfa-12290	99	28	information	information	NOUN
ajfa-12290	99	29	.	.	PUNCT
ajfa-12290	100	1	table	table	NOUN
ajfa-12290	100	2	3	3	NUM
ajfa-12290	100	3	.	.	PUNCT
ajfa-12290	100	4	correlation	correlation	NOUN
ajfa-12290	100	5	matrix	matrix	NOUN
ajfa-12290	100	6	correlation	correlation	NOUN
ajfa-12290	100	7	probability	probability	NOUN
ajfa-12290	100	8	ac_size	ac_size	NOUN
ajfa-12290	100	9	ac	ac	PROPN
ajfa-12290	100	10	_	_	NOUN
ajfa-12290	100	11	independ	independ	NOUN
ajfa-12290	100	12	ac_experts	ac_expert	NOUN
ajfa-12290	100	13	ac_meeting	ac_meete	VERB
ajfa-12290	100	14	firm_size	firm_size	PROPN
ajfa-12290	100	15	eps	eps	X
ajfa-12290	100	16	bvps	bvps	PROPN
ajfa-12290	100	17	ac_size	ac_size	PROPN
ajfa-12290	100	18	1.000000	1.000000	NUM
ajfa-12290	100	19	----	----	PUNCT
ajfa-12290	100	20	ac_independence	ac_independence	NOUN
ajfa-12290	100	21	-0.5525	-0.5525	NOUN
ajfa-12290	100	22	1.000000	1.000000	NUM
ajfa-12290	100	23	0.0000	0.0000	NUM
ajfa-12290	100	24	----	----	PUNCT
ajfa-12290	100	25	ac_experts	ac_expert	VERB
ajfa-12290	100	26	-0.476477	-0.476477	NOUN
ajfa-12290	100	27	-3.58e-17	-3.58e-17	PROPN
ajfa-12290	101	1	1.000000	1.000000	NUM
ajfa-12290	101	2	0.0001	0.0001	NUM
ajfa-12290	101	3	1.0000	1.0000	NUM
ajfa-12290	101	4	----	----	PUNCT
ajfa-12290	101	5	ac_meetings	ac_meeting	NOUN
ajfa-12290	101	6	-0.200599	-0.200599	NOUN
ajfa-12290	101	7	0.209344	0.209344	NUM
ajfa-12290	101	8	0.161265	0.161265	NUM
ajfa-12290	101	9	1.000000	1.000000	NUM
ajfa-12290	101	10	0.1243	0.1243	NUM
ajfa-12290	101	11	0.1084	0.1084	NUM
ajfa-12290	102	1	0.2183	0.2183	NUM
ajfa-12290	102	2	----	----	PUNCT
ajfa-12290	102	3	firm_size	firm_size	VERB
ajfa-12290	102	4	0.298223	0.298223	NUM
ajfa-12290	102	5	0.033949	0.033949	NUM
ajfa-12290	102	6	-0.394334	-0.394334	NOUN
ajfa-12290	102	7	0.201592	0.201592	NUM
ajfa-12290	102	8	1.000000	1.000000	NUM
ajfa-12290	102	9	0.0206	0.0206	NUM
ajfa-12290	102	10	0.7968	0.7968	NUM
ajfa-12290	102	11	0.0018	0.0018	NUM
ajfa-12290	102	12	0.1224	0.1224	NUM
ajfa-12290	102	13	----	----	PUNCT
ajfa-12290	102	14	eps	eps	PROPN
ajfa-12290	102	15	-0.055053	-0.055053	PROPN
ajfa-12290	102	16	-0.047853	-0.047853	NOUN
ajfa-12290	102	17	-0.219888	-0.219888	PUNCT
ajfa-12290	103	1	0.045461	0.045461	NUM
ajfa-12290	103	2	-0.243781	-0.243781	NOUN
ajfa-12290	103	3	1.000000	1.000000	NUM
ajfa-12290	103	4	0.6761	0.6761	NUM
ajfa-12290	103	5	0.7165	0.7165	NUM
ajfa-12290	103	6	0.0914	0.0914	NUM
ajfa-12290	104	1	0.7302	0.7302	NUM
ajfa-12290	104	2	0.0605	0.0605	NUM
ajfa-12290	104	3	----	----	PUNCT
ajfa-12290	104	4	bvps	bvps	PROPN
ajfa-12290	104	5	-0.055116	-0.055116	PROPN
ajfa-12290	104	6	0.283523	0.283523	NUM
ajfa-12290	104	7	-0.689587	-0.689587	ADJ
ajfa-12290	104	8	0.052628	0.052628	NUM
ajfa-12290	105	1	0.019916	0.019916	NUM
ajfa-12290	105	2	0.545113	0.545113	NUM
ajfa-12290	105	3	1.000000	1.000000	NUM
ajfa-12290	105	4	0.6758	0.6758	NUM
ajfa-12290	105	5	0.0281	0.0281	NUM
ajfa-12290	105	6	0.0000	0.0000	NUM
ajfa-12290	105	7	0.6896	0.6896	NUM
ajfa-12290	105	8	0.8799	0.8799	NUM
ajfa-12290	105	9	0.0000	0.0000	NUM
ajfa-12290	105	10	----	----	PUNCT
ajfa-12290	105	11	according	accord	VERB
ajfa-12290	105	12	to	to	ADP
ajfa-12290	105	13	the	the	DET
ajfa-12290	105	14	table	table	NOUN
ajfa-12290	105	15	03	03	NUM
ajfa-12290	105	16	the	the	DET
ajfa-12290	105	17	value	value	NOUN
ajfa-12290	105	18	of	of	ADP
ajfa-12290	105	19	correlation	correlation	NOUN
ajfa-12290	105	20	between	between	ADP
ajfa-12290	105	21	audit	audit	NOUN
ajfa-12290	105	22	committee	committee	NOUN
ajfa-12290	105	23	independence	independence	NOUN
ajfa-12290	105	24	and	and	CCONJ
ajfa-12290	105	25	bvps	bvps	PROPN
ajfa-12290	105	26	is	be	AUX
ajfa-12290	105	27	0.283523	0.283523	NUM
ajfa-12290	105	28	which	which	PRON
ajfa-12290	105	29	is	be	AUX
ajfa-12290	105	30	significant	significant	ADJ
ajfa-12290	105	31	at	at	ADP
ajfa-12290	105	32	0.05	0.05	NUM
ajfa-12290	105	33	levels	level	NOUN
ajfa-12290	105	34	;	;	PUNCT
ajfa-12290	105	35	indicates	indicate	VERB
ajfa-12290	105	36	that	that	SCONJ
ajfa-12290	105	37	there	there	PRON
ajfa-12290	105	38	is	be	VERB
ajfa-12290	105	39	a	a	DET
ajfa-12290	105	40	weak	weak	ADJ
ajfa-12290	105	41	positive	positive	ADJ
ajfa-12290	105	42	association	association	NOUN
ajfa-12290	105	43	between	between	ADP
ajfa-12290	105	44	audit	audit	NOUN
ajfa-12290	105	45	committee	committee	NOUN
ajfa-12290	105	46	independence	independence	NOUN
ajfa-12290	105	47	and	and	CCONJ
ajfa-12290	105	48	bvps	bvps	NOUN
ajfa-12290	105	49	while	while	SCONJ
ajfa-12290	105	50	the	the	DET
ajfa-12290	105	51	value	value	NOUN
ajfa-12290	105	52	of	of	ADP
ajfa-12290	105	53	correlation	correlation	NOUN
ajfa-12290	105	54	asian	asian	ADJ
ajfa-12290	105	55	journal	journal	NOUN
ajfa-12290	105	56	of	of	ADP
ajfa-12290	105	57	finance	finance	PROPN
ajfa-12290	105	58	&	&	CCONJ
ajfa-12290	105	59	accounting	accounting	PROPN
ajfa-12290	105	60	issn	issn	PROPN
ajfa-12290	105	61	1946	1946	NUM
ajfa-12290	105	62	-	-	PUNCT
ajfa-12290	105	63	052x	052x	PROPN
ajfa-12290	105	64	2017	2017	NUM
ajfa-12290	105	65	,	,	PUNCT
ajfa-12290	105	66	vol	vol	NOUN
ajfa-12290	105	67	.	.	NOUN
ajfa-12290	105	68	9	9	NUM
ajfa-12290	105	69	,	,	PUNCT
ajfa-12290	105	70	no	no	NOUN
ajfa-12290	105	71	.	.	NOUN
ajfa-12290	105	72	2	2	NUM
ajfa-12290	105	73	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-12290	105	74	394	394	NUM
ajfa-12290	105	75	between	between	ADP
ajfa-12290	105	76	audit	audit	NOUN
ajfa-12290	105	77	committee	committee	NOUN
ajfa-12290	105	78	experts	expert	NOUN
ajfa-12290	105	79	and	and	CCONJ
ajfa-12290	105	80	bvps	bvps	PROPN
ajfa-12290	105	81	is	be	AUX
ajfa-12290	105	82	-0.689587	-0.689587	ADJ
ajfa-12290	105	83	which	which	PRON
ajfa-12290	105	84	is	be	AUX
ajfa-12290	105	85	significant	significant	ADJ
ajfa-12290	105	86	at	at	ADP
ajfa-12290	105	87	0.01	0.01	NUM
ajfa-12290	105	88	levels	level	NOUN
ajfa-12290	105	89	,	,	PUNCT
ajfa-12290	105	90	represents	represent	VERB
ajfa-12290	105	91	negative	negative	ADJ
ajfa-12290	105	92	moderate	moderate	ADJ
ajfa-12290	105	93	association	association	NOUN
ajfa-12290	105	94	between	between	ADP
ajfa-12290	105	95	audit	audit	NOUN
ajfa-12290	105	96	committee	committee	NOUN
ajfa-12290	105	97	experts	expert	NOUN
ajfa-12290	105	98	and	and	CCONJ
ajfa-12290	105	99	bvps	bvps	PROPN
ajfa-12290	105	100	.	.	PUNCT
ajfa-12290	106	1	other	other	ADJ
ajfa-12290	106	2	audit	audit	NOUN
ajfa-12290	106	3	committees	committee	NOUN
ajfa-12290	106	4	variables	variable	NOUN
ajfa-12290	106	5	such	such	ADJ
ajfa-12290	106	6	as	as	ADP
ajfa-12290	106	7	audit	audit	NOUN
ajfa-12290	106	8	committee	committee	NOUN
ajfa-12290	106	9	size	size	NOUN
ajfa-12290	106	10	,	,	PUNCT
ajfa-12290	106	11	audit	audit	NOUN
ajfa-12290	106	12	committee	committee	NOUN
ajfa-12290	106	13	meeting	meeting	NOUN
ajfa-12290	106	14	and	and	CCONJ
ajfa-12290	106	15	control	control	VERB
ajfa-12290	106	16	variable	variable	NOUN
ajfa-12290	106	17	of	of	ADP
ajfa-12290	106	18	firm	firm	ADJ
ajfa-12290	106	19	size	size	NOUN
ajfa-12290	106	20	have	have	VERB
ajfa-12290	106	21	an	an	DET
ajfa-12290	106	22	insignificant	insignificant	ADJ
ajfa-12290	106	23	association	association	NOUN
ajfa-12290	106	24	with	with	ADP
ajfa-12290	106	25	bvps	bvps	PROPN
ajfa-12290	106	26	.	.	PUNCT
ajfa-12290	107	1	audit	audit	PROPN
ajfa-12290	107	2	committee	committee	NOUN
ajfa-12290	107	3	variables	variable	NOUN
ajfa-12290	107	4	do	do	AUX
ajfa-12290	107	5	n’t	not	PART
ajfa-12290	107	6	have	have	VERB
ajfa-12290	107	7	any	any	DET
ajfa-12290	107	8	association	association	NOUN
ajfa-12290	107	9	with	with	ADP
ajfa-12290	107	10	eps	eps	PROPN
ajfa-12290	107	11	(	(	PUNCT
ajfa-12290	107	12	p>0.05	p>0.05	PROPN
ajfa-12290	107	13	)	)	PUNCT
ajfa-12290	107	14	.	.	PUNCT
ajfa-12290	108	1	5.3	5.3	NUM
ajfa-12290	108	2	regression	regression	NOUN
ajfa-12290	108	3	analysis	analysis	NOUN
ajfa-12290	108	4	in	in	ADP
ajfa-12290	108	5	order	order	NOUN
ajfa-12290	108	6	to	to	PART
ajfa-12290	108	7	examine	examine	VERB
ajfa-12290	108	8	the	the	DET
ajfa-12290	108	9	impact	impact	NOUN
ajfa-12290	108	10	of	of	ADP
ajfa-12290	108	11	audit	audit	NOUN
ajfa-12290	108	12	committee	committee	NOUN
ajfa-12290	108	13	on	on	ADP
ajfa-12290	108	14	value	value	NOUN
ajfa-12290	108	15	relevance	relevance	NOUN
ajfa-12290	108	16	of	of	ADP
ajfa-12290	108	17	accounting	accounting	NOUN
ajfa-12290	108	18	information	information	NOUN
ajfa-12290	108	19	measured	measure	VERB
ajfa-12290	108	20	by	by	ADP
ajfa-12290	108	21	eps	eps	PROPN
ajfa-12290	108	22	and	and	CCONJ
ajfa-12290	108	23	bvps	bvps	PROPN
ajfa-12290	108	24	,	,	PUNCT
ajfa-12290	108	25	least	least	ADJ
ajfa-12290	108	26	squares	square	NOUN
ajfa-12290	108	27	method	method	NOUN
ajfa-12290	108	28	by	by	ADP
ajfa-12290	108	29	using	use	VERB
ajfa-12290	108	30	e	e	NOUN
ajfa-12290	108	31	-	-	NOUN
ajfa-12290	108	32	views	view	NOUN
ajfa-12290	108	33	is	be	AUX
ajfa-12290	108	34	performed	perform	VERB
ajfa-12290	108	35	in	in	ADP
ajfa-12290	108	36	this	this	DET
ajfa-12290	108	37	study	study	NOUN
ajfa-12290	108	38	.	.	PUNCT
ajfa-12290	109	1	results	result	NOUN
ajfa-12290	109	2	of	of	ADP
ajfa-12290	109	3	the	the	DET
ajfa-12290	109	4	analysis	analysis	NOUN
ajfa-12290	109	5	are	be	AUX
ajfa-12290	109	6	presented	present	VERB
ajfa-12290	109	7	in	in	ADP
ajfa-12290	109	8	the	the	DET
ajfa-12290	109	9	table	table	NOUN
ajfa-12290	109	10	04	04	NUM
ajfa-12290	109	11	and	and	CCONJ
ajfa-12290	109	12	05	05	NUM
ajfa-12290	109	13	.	.	PUNCT
ajfa-12290	109	14	table	table	NOUN
ajfa-12290	109	15	4	4	NUM
ajfa-12290	109	16	.	.	PUNCT
ajfa-12290	109	17	multiple	multiple	ADJ
ajfa-12290	109	18	regression	regression	NOUN
ajfa-12290	109	19	analysis	analysis	NOUN
ajfa-12290	109	20	for	for	ADP
ajfa-12290	109	21	eps	eps	NOUN
ajfa-12290	109	22	according	accord	VERB
ajfa-12290	109	23	to	to	ADP
ajfa-12290	109	24	the	the	DET
ajfa-12290	109	25	table	table	NOUN
ajfa-12290	109	26	04	04	NUM
ajfa-12290	109	27	,	,	PUNCT
ajfa-12290	109	28	coefficient	coefficient	NOUN
ajfa-12290	109	29	of	of	ADP
ajfa-12290	109	30	determination	determination	NOUN
ajfa-12290	109	31	for	for	ADP
ajfa-12290	109	32	audit	audit	NOUN
ajfa-12290	109	33	committee	committee	NOUN
ajfa-12290	109	34	variables	variable	NOUN
ajfa-12290	109	35	(	(	PUNCT
ajfa-12290	109	36	r2	r2	PROPN
ajfa-12290	109	37	)	)	PUNCT
ajfa-12290	109	38	is	be	AUX
ajfa-12290	109	39	0.228922	0.228922	NUM
ajfa-12290	109	40	which	which	PRON
ajfa-12290	109	41	denotes	denote	VERB
ajfa-12290	109	42	that	that	SCONJ
ajfa-12290	109	43	22.89	22.89	NUM
ajfa-12290	109	44	%	%	NOUN
ajfa-12290	109	45	of	of	ADP
ajfa-12290	109	46	the	the	DET
ajfa-12290	109	47	observed	observe	VERB
ajfa-12290	109	48	variability	variability	NOUN
ajfa-12290	109	49	in	in	ADP
ajfa-12290	109	50	eps	eps	PROPN
ajfa-12290	109	51	can	can	AUX
ajfa-12290	109	52	be	be	AUX
ajfa-12290	109	53	explained	explain	VERB
ajfa-12290	109	54	by	by	ADP
ajfa-12290	109	55	the	the	DET
ajfa-12290	109	56	differences	difference	NOUN
ajfa-12290	109	57	in	in	ADP
ajfa-12290	109	58	the	the	DET
ajfa-12290	109	59	variables	variable	NOUN
ajfa-12290	109	60	such	such	ADJ
ajfa-12290	109	61	as	as	ADP
ajfa-12290	109	62	audit	audit	NOUN
ajfa-12290	109	63	committee	committee	NOUN
ajfa-12290	109	64	size	size	NOUN
ajfa-12290	109	65	,	,	PUNCT
ajfa-12290	109	66	audit	audit	NOUN
ajfa-12290	109	67	committee	committee	NOUN
ajfa-12290	109	68	independence	independence	NOUN
ajfa-12290	109	69	,	,	PUNCT
ajfa-12290	109	70	audit	audit	NOUN
ajfa-12290	109	71	committee	committee	NOUN
ajfa-12290	109	72	experts	expert	NOUN
ajfa-12290	109	73	,	,	PUNCT
ajfa-12290	109	74	audit	audit	NOUN
ajfa-12290	109	75	committee	committee	NOUN
ajfa-12290	109	76	meetings	meeting	NOUN
ajfa-12290	109	77	and	and	CCONJ
ajfa-12290	109	78	firm	firm	ADJ
ajfa-12290	109	79	size	size	NOUN
ajfa-12290	109	80	.	.	PUNCT
ajfa-12290	110	1	the	the	DET
ajfa-12290	110	2	remaining	remain	VERB
ajfa-12290	110	3	77.11	77.11	NUM
ajfa-12290	110	4	%	%	NOUN
ajfa-12290	110	5	of	of	ADP
ajfa-12290	110	6	the	the	DET
ajfa-12290	110	7	variances	variance	NOUN
ajfa-12290	110	8	is	be	AUX
ajfa-12290	110	9	related	relate	VERB
ajfa-12290	110	10	to	to	ADP
ajfa-12290	110	11	the	the	DET
ajfa-12290	110	12	other	other	ADJ
ajfa-12290	110	13	variables	variable	NOUN
ajfa-12290	110	14	which	which	PRON
ajfa-12290	110	15	are	be	AUX
ajfa-12290	110	16	not	not	PART
ajfa-12290	110	17	depicted	depict	VERB
ajfa-12290	110	18	in	in	ADP
ajfa-12290	110	19	this	this	DET
ajfa-12290	110	20	model	model	NOUN
ajfa-12290	110	21	.	.	PUNCT
ajfa-12290	111	1	in	in	ADP
ajfa-12290	111	2	this	this	DET
ajfa-12290	111	3	analysis	analysis	NOUN
ajfa-12290	111	4	,	,	PUNCT
ajfa-12290	111	5	f	f	PROPN
ajfa-12290	111	6	statistic	statistic	NOUN
ajfa-12290	111	7	is	be	AUX
ajfa-12290	111	8	3.206364	3.206364	NUM
ajfa-12290	111	9	,	,	PUNCT
ajfa-12290	111	10	p	p	X
ajfa-12290	111	11	<	<	X
ajfa-12290	111	12	0.05	0.05	NUM
ajfa-12290	111	13	,	,	PUNCT
ajfa-12290	111	14	indicated	indicate	VERB
ajfa-12290	111	15	that	that	SCONJ
ajfa-12290	111	16	the	the	DET
ajfa-12290	111	17	model	model	NOUN
ajfa-12290	111	18	is	be	AUX
ajfa-12290	111	19	significant	significant	ADJ
ajfa-12290	111	20	.	.	PUNCT
ajfa-12290	112	1	it	it	PRON
ajfa-12290	112	2	means	mean	VERB
ajfa-12290	112	3	that	that	SCONJ
ajfa-12290	112	4	the	the	DET
ajfa-12290	112	5	regression	regression	NOUN
ajfa-12290	112	6	results	result	NOUN
ajfa-12290	112	7	are	be	AUX
ajfa-12290	112	8	acceptable	acceptable	ADJ
ajfa-12290	112	9	for	for	ADP
ajfa-12290	112	10	this	this	DET
ajfa-12290	112	11	analysis	analysis	NOUN
ajfa-12290	112	12	and	and	CCONJ
ajfa-12290	112	13	all	all	DET
ajfa-12290	112	14	variables	variable	NOUN
ajfa-12290	112	15	(	(	PUNCT
ajfa-12290	112	16	audit	audit	NOUN
ajfa-12290	112	17	committee	committee	NOUN
ajfa-12290	112	18	size	size	NOUN
ajfa-12290	112	19	,	,	PUNCT
ajfa-12290	112	20	audit	audit	NOUN
ajfa-12290	112	21	committee	committee	NOUN
ajfa-12290	112	22	independence	independence	NOUN
ajfa-12290	112	23	,	,	PUNCT
ajfa-12290	112	24	audit	audit	NOUN
ajfa-12290	112	25	committee	committee	NOUN
ajfa-12290	112	26	experts	expert	NOUN
ajfa-12290	112	27	,	,	PUNCT
ajfa-12290	112	28	audit	audit	NOUN
ajfa-12290	112	29	committee	committee	NOUN
ajfa-12290	112	30	meeting	meeting	NOUN
ajfa-12290	112	31	and	and	CCONJ
ajfa-12290	112	32	firm	firm	ADJ
ajfa-12290	112	33	size	size	NOUN
ajfa-12290	112	34	)	)	PUNCT
ajfa-12290	112	35	jointly	jointly	ADV
ajfa-12290	112	36	in	in	ADP
ajfa-12290	112	37	the	the	DET
ajfa-12290	112	38	model	model	NOUN
ajfa-12290	112	39	significantly	significantly	ADV
ajfa-12290	112	40	affect	affect	VERB
ajfa-12290	112	41	the	the	DET
ajfa-12290	112	42	eps	eps	PROPN
ajfa-12290	112	43	at	at	ADP
ajfa-12290	112	44	5	5	NUM
ajfa-12290	112	45	%	%	NOUN
ajfa-12290	112	46	significant	significant	ADJ
ajfa-12290	112	47	levels	level	NOUN
ajfa-12290	112	48	.	.	PUNCT
ajfa-12290	113	1	among	among	ADP
ajfa-12290	113	2	the	the	DET
ajfa-12290	113	3	all	all	DET
ajfa-12290	113	4	four	four	NUM
ajfa-12290	113	5	audit	audit	NOUN
ajfa-12290	113	6	committee	committee	NOUN
ajfa-12290	113	7	variables	variable	NOUN
ajfa-12290	113	8	considered	consider	VERB
ajfa-12290	113	9	in	in	ADP
ajfa-12290	113	10	the	the	DET
ajfa-12290	113	11	analysis	analysis	NOUN
ajfa-12290	113	12	,	,	PUNCT
ajfa-12290	113	13	only	only	ADV
ajfa-12290	113	14	one	one	NUM
ajfa-12290	113	15	audit	audit	NOUN
ajfa-12290	113	16	committee	committee	NOUN
ajfa-12290	113	17	variable	variable	NOUN
ajfa-12290	113	18	has	have	VERB
ajfa-12290	113	19	a	a	DET
ajfa-12290	113	20	significant	significant	ADJ
ajfa-12290	113	21	impact	impact	NOUN
ajfa-12290	113	22	on	on	ADP
ajfa-12290	113	23	eps	eps	PROPN
ajfa-12290	113	24	.	.	PROPN
ajfa-12290	113	25	audit	audit	PROPN
ajfa-12290	113	26	committee	committee	NOUN
ajfa-12290	113	27	experts	expert	NOUN
ajfa-12290	113	28	has	have	VERB
ajfa-12290	113	29	a	a	DET
ajfa-12290	113	30	significant	significant	ADJ
ajfa-12290	113	31	negative	negative	ADJ
ajfa-12290	113	32	influences	influence	NOUN
ajfa-12290	113	33	on	on	ADP
ajfa-12290	113	34	eps	eps	PROPN
ajfa-12290	113	35	(	(	PUNCT
ajfa-12290	113	36	b=	b=	NOUN
ajfa-12290	113	37	-14.59498	-14.59498	NUM
ajfa-12290	113	38	,	,	PUNCT
ajfa-12290	113	39	p<0.05	p<0.05	PROPN
ajfa-12290	113	40	)	)	PUNCT
ajfa-12290	113	41	,	,	PUNCT
ajfa-12290	113	42	similar	similar	ADJ
ajfa-12290	113	43	pattern	pattern	NOUN
ajfa-12290	113	44	is	be	AUX
ajfa-12290	113	45	observed	observe	VERB
ajfa-12290	113	46	in	in	ADP
ajfa-12290	113	47	firm	firm	ADJ
ajfa-12290	113	48	size	size	NOUN
ajfa-12290	113	49	that	that	PRON
ajfa-12290	113	50	has	have	VERB
ajfa-12290	113	51	a	a	DET
ajfa-12290	113	52	significant	significant	ADJ
ajfa-12290	113	53	negative	negative	ADJ
ajfa-12290	113	54	impact	impact	NOUN
ajfa-12290	113	55	on	on	ADP
ajfa-12290	113	56	value	value	NOUN
ajfa-12290	113	57	relevance	relevance	NOUN
ajfa-12290	113	58	of	of	ADP
ajfa-12290	113	59	accounting	account	VERB
ajfa-12290	113	60	information	information	NOUN
ajfa-12290	113	61	variable	variable	ADJ
ajfa-12290	113	62	coefficient	coefficient	NOUN
ajfa-12290	113	63	std	std	PROPN
ajfa-12290	113	64	.	.	NOUN
ajfa-12290	113	65	error	error	NOUN
ajfa-12290	113	66	t	t	NOUN
ajfa-12290	113	67	-	-	PUNCT
ajfa-12290	113	68	statistic	statistic	NOUN
ajfa-12290	113	69	prob	prob	NOUN
ajfa-12290	113	70	.	.	PUNCT
ajfa-12290	114	1	c	c	NOUN
ajfa-12290	114	2	39.96258	39.96258	NUM
ajfa-12290	114	3	10.61069	10.61069	NUM
ajfa-12290	114	4	3.766255	3.766255	NUM
ajfa-12290	114	5	0.0004	0.0004	NUM
ajfa-12290	114	6	ac_size	ac_size	NOUN
ajfa-12290	114	7	-1.570735	-1.570735	NOUN
ajfa-12290	114	8	0.961126	0.961126	NUM
ajfa-12290	114	9	-1.634265	-1.634265	NOUN
ajfa-12290	114	10	0.1080	0.1080	NUM
ajfa-12290	114	11	ac_independence	ac_independence	NOUN
ajfa-12290	114	12	-3.803871	-3.803871	NOUN
ajfa-12290	114	13	2.732074	2.732074	NUM
ajfa-12290	114	14	-1.392302	-1.392302	NOUN
ajfa-12290	114	15	0.1695	0.1695	NUM
ajfa-12290	114	16	ac_experts	ac_expert	VERB
ajfa-12290	114	17	-14.59498	-14.59498	NUM
ajfa-12290	114	18	4.258034	4.258034	NUM
ajfa-12290	114	19	-3.427634	-3.427634	NOUN
ajfa-12290	114	20	0.0012	0.0012	NUM
ajfa-12290	114	21	ac_meetings	ac_meeting	NOUN
ajfa-12290	114	22	0.671838	0.671838	NUM
ajfa-12290	114	23	0.856580	0.856580	NUM
ajfa-12290	114	24	0.784326	0.784326	NUM
ajfa-12290	114	25	0.4363	0.4363	NUM
ajfa-12290	114	26	firm_size	firm_size	NOUN
ajfa-12290	114	27	-3.010572	-3.010572	NOUN
ajfa-12290	114	28	1.115149	1.115149	NUM
ajfa-12290	114	29	-2.699704	-2.699704	NOUN
ajfa-12290	114	30	0.0092	0.0092	NUM
ajfa-12290	114	31	r	r	NOUN
ajfa-12290	114	32	-	-	PUNCT
ajfa-12290	114	33	squared	square	VERB
ajfa-12290	114	34	0.228922	0.228922	NUM
ajfa-12290	114	35	mean	mean	NOUN
ajfa-12290	114	36	dependent	dependent	ADJ
ajfa-12290	114	37	var	var	NOUN
ajfa-12290	114	38	2.632527	2.632527	NUM
ajfa-12290	114	39	adjusted	adjusted	ADJ
ajfa-12290	114	40	r	r	NOUN
ajfa-12290	114	41	-	-	PUNCT
ajfa-12290	114	42	squared	square	VERB
ajfa-12290	114	43	0.157526	0.157526	NUM
ajfa-12290	114	44	s.d	s.d	PROPN
ajfa-12290	114	45	.	.	PUNCT
ajfa-12290	115	1	dependent	dependent	ADJ
ajfa-12290	115	2	var	var	NOUN
ajfa-12290	115	3	3.093165	3.093165	NUM
ajfa-12290	115	4	s.e	s.e	PROPN
ajfa-12290	115	5	.	.	PROPN
ajfa-12290	115	6	of	of	ADP
ajfa-12290	115	7	regression	regression	NOUN
ajfa-12290	115	8	2.839105	2.839105	NUM
ajfa-12290	115	9	akaike	akaike	ADJ
ajfa-12290	115	10	info	info	NOUN
ajfa-12290	115	11	criterion	criterion	NOUN
ajfa-12290	115	12	5.019494	5.019494	NUM
ajfa-12290	115	13	sum	sum	NOUN
ajfa-12290	115	14	squared	square	VERB
ajfa-12290	115	15	resid	resid	NOUN
ajfa-12290	115	16	435.2678	435.2678	NUM
ajfa-12290	115	17	schwarz	schwarz	NOUN
ajfa-12290	115	18	criterion	criterion	NOUN
ajfa-12290	115	19	5.228928	5.228928	NUM
ajfa-12290	115	20	log	log	NOUN
ajfa-12290	115	21	likelihood	likelihood	NOUN
ajfa-12290	116	1	-144.5848	-144.5848	PROPN
ajfa-12290	116	2	hannan	hannan	PROPN
ajfa-12290	116	3	-	-	PUNCT
ajfa-12290	116	4	quinn	quinn	PROPN
ajfa-12290	116	5	criter	criter	NOUN
ajfa-12290	116	6	.	.	PUNCT
ajfa-12290	117	1	5.101415	5.101415	NUM
ajfa-12290	117	2	f	f	X
ajfa-12290	117	3	-	-	PUNCT
ajfa-12290	117	4	statistic	statistic	ADJ
ajfa-12290	117	5	3.206364	3.206364	NUM
ajfa-12290	117	6	durbin	durbin	ADJ
ajfa-12290	117	7	-	-	PUNCT
ajfa-12290	117	8	watson	watson	NOUN
ajfa-12290	117	9	stat	stat	PROPN
ajfa-12290	117	10	0.884716	0.884716	NUM
ajfa-12290	117	11	prob(f	prob(f	NOUN
ajfa-12290	117	12	-	-	PUNCT
ajfa-12290	117	13	statistic	statistic	NOUN
ajfa-12290	117	14	)	)	PUNCT
ajfa-12290	117	15	0.013174	0.013174	NUM
ajfa-12290	117	16	asian	asian	ADJ
ajfa-12290	117	17	journal	journal	NOUN
ajfa-12290	117	18	of	of	ADP
ajfa-12290	117	19	finance	finance	PROPN
ajfa-12290	117	20	&	&	CCONJ
ajfa-12290	117	21	accounting	accounting	PROPN
ajfa-12290	117	22	issn	issn	PROPN
ajfa-12290	117	23	1946	1946	NUM
ajfa-12290	117	24	-	-	PUNCT
ajfa-12290	117	25	052x	052x	PROPN
ajfa-12290	117	26	2017	2017	NUM
ajfa-12290	117	27	,	,	PUNCT
ajfa-12290	117	28	vol	vol	NOUN
ajfa-12290	117	29	.	.	NOUN
ajfa-12290	117	30	9	9	NUM
ajfa-12290	117	31	,	,	PUNCT
ajfa-12290	117	32	no	no	NOUN
ajfa-12290	117	33	.	.	NOUN
ajfa-12290	117	34	2	2	NUM
ajfa-12290	117	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	117	36	395	395	NUM
ajfa-12290	117	37	(	(	PUNCT
ajfa-12290	117	38	b=	b=	NOUN
ajfa-12290	117	39	-3.010572	-3.010572	PROPN
ajfa-12290	117	40	,	,	PUNCT
ajfa-12290	117	41	p<0.05	p<0.05	NOUN
ajfa-12290	117	42	)	)	PUNCT
ajfa-12290	117	43	.	.	PUNCT
ajfa-12290	118	1	further	further	ADJ
ajfa-12290	118	2	audit	audit	NOUN
ajfa-12290	118	3	committee	committee	NOUN
ajfa-12290	118	4	variables	variable	NOUN
ajfa-12290	118	5	such	such	ADJ
ajfa-12290	118	6	as	as	ADP
ajfa-12290	118	7	ac	ac	PROPN
ajfa-12290	118	8	size	size	NOUN
ajfa-12290	118	9	,	,	PUNCT
ajfa-12290	118	10	ac	ac	PROPN
ajfa-12290	118	11	independence	independence	NOUN
ajfa-12290	118	12	and	and	CCONJ
ajfa-12290	118	13	ac	ac	PROPN
ajfa-12290	118	14	meetings	meeting	NOUN
ajfa-12290	118	15	have	have	VERB
ajfa-12290	118	16	no	no	DET
ajfa-12290	118	17	significant	significant	ADJ
ajfa-12290	118	18	impact	impact	NOUN
ajfa-12290	118	19	on	on	ADP
ajfa-12290	118	20	eps	eps	PROPN
ajfa-12290	118	21	.	.	PROPN
ajfa-12290	118	22	table	table	NOUN
ajfa-12290	118	23	5	5	NUM
ajfa-12290	118	24	.	.	PUNCT
ajfa-12290	118	25	multiple	multiple	ADJ
ajfa-12290	118	26	regression	regression	NOUN
ajfa-12290	118	27	analysis	analysis	NOUN
ajfa-12290	118	28	for	for	ADP
ajfa-12290	118	29	bvps	bvps	PROPN
ajfa-12290	118	30	variable	variable	ADJ
ajfa-12290	118	31	coefficient	coefficient	NOUN
ajfa-12290	118	32	std	std	PROPN
ajfa-12290	118	33	.	.	NOUN
ajfa-12290	118	34	error	error	NOUN
ajfa-12290	118	35	t	t	NOUN
ajfa-12290	118	36	-	-	PUNCT
ajfa-12290	118	37	statistic	statistic	NOUN
ajfa-12290	118	38	prob	prob	NOUN
ajfa-12290	118	39	.	.	PUNCT
ajfa-12290	119	1	c	c	PROPN
ajfa-12290	120	1	426.1849	426.1849	NUM
ajfa-12290	120	2	72.61375	72.61375	NUM
ajfa-12290	120	3	5.869204	5.869204	NUM
ajfa-12290	120	4	0.0000	0.0000	NUM
ajfa-12290	120	5	ac_size	ac_size	VERB
ajfa-12290	120	6	-25.45047	-25.45047	NUM
ajfa-12290	120	7	6.577417	6.577417	NUM
ajfa-12290	120	8	-3.869371	-3.869371	NOUN
ajfa-12290	120	9	0.0003	0.0003	NUM
ajfa-12290	120	10	ac_independence	ac_independence	NOUN
ajfa-12290	120	11	7.086670	7.086670	NUM
ajfa-12290	120	12	18.69681	18.69681	NUM
ajfa-12290	120	13	0.379031	0.379031	NUM
ajfa-12290	120	14	0.7062	0.7062	NUM
ajfa-12290	120	15	ac_experts	ac_expert	NOUN
ajfa-12290	120	16	-343.3952	-343.3952	NUM
ajfa-12290	120	17	29.13964	29.13964	NUM
ajfa-12290	120	18	-11.78447	-11.78447	SYM
ajfa-12290	120	19	0.0000	0.0000	NUM
ajfa-12290	120	20	ac_meetings	ac_meeting	NOUN
ajfa-12290	120	21	15.33787	15.33787	NUM
ajfa-12290	120	22	5.861959	5.861959	NUM
ajfa-12290	120	23	2.616510	2.616510	NUM
ajfa-12290	120	24	0.0115	0.0115	NUM
ajfa-12290	120	25	firm_size	firm_size	PROPN
ajfa-12290	120	26	-29.54916	-29.54916	SYM
ajfa-12290	120	27	7.631465	7.631465	NUM
ajfa-12290	120	28	-3.872016	-3.872016	NOUN
ajfa-12290	120	29	0.0003	0.0003	NUM
ajfa-12290	120	30	r	r	NOUN
ajfa-12290	120	31	-	-	PUNCT
ajfa-12290	120	32	squared	square	VERB
ajfa-12290	120	33	0.747190	0.747190	NUM
ajfa-12290	120	34	mean	mean	NOUN
ajfa-12290	120	35	dependent	dependent	ADJ
ajfa-12290	120	36	var	var	NOUN
ajfa-12290	120	37	39.59759	39.59759	NUM
ajfa-12290	120	38	adjusted	adjust	VERB
ajfa-12290	120	39	r	r	NOUN
ajfa-12290	120	40	-	-	PUNCT
ajfa-12290	120	41	squared	square	VERB
ajfa-12290	120	42	0.723781	0.723781	NUM
ajfa-12290	120	43	s.d	s.d	PROPN
ajfa-12290	120	44	.	.	PUNCT
ajfa-12290	121	1	dependent	dependent	ADJ
ajfa-12290	121	2	var	var	NOUN
ajfa-12290	121	3	36.96833	36.96833	NUM
ajfa-12290	122	1	s.e	s.e	PROPN
ajfa-12290	122	2	.	.	PROPN
ajfa-12290	122	3	of	of	ADP
ajfa-12290	122	4	regression	regression	NOUN
ajfa-12290	122	5	19.42927	19.42927	NUM
ajfa-12290	122	6	akaike	akaike	ADJ
ajfa-12290	122	7	info	info	NOUN
ajfa-12290	122	8	criterion	criterion	NOUN
ajfa-12290	122	9	8.866078	8.866078	NUM
ajfa-12290	122	10	sum	sum	NOUN
ajfa-12290	122	11	squared	square	VERB
ajfa-12290	122	12	resid	resid	NOUN
ajfa-12290	122	13	20384.81	20384.81	NUM
ajfa-12290	122	14	schwarz	schwarz	PROPN
ajfa-12290	122	15	criterion	criterion	NOUN
ajfa-12290	122	16	9.075512	9.075512	NUM
ajfa-12290	122	17	log	log	NOUN
ajfa-12290	122	18	likelihood	likelihood	NOUN
ajfa-12290	122	19	-259.9823	-259.9823	PRON
ajfa-12290	122	20	hannan	hannan	PROPN
ajfa-12290	122	21	-	-	PUNCT
ajfa-12290	122	22	quinn	quinn	PROPN
ajfa-12290	122	23	criter	criter	NOUN
ajfa-12290	122	24	.	.	PUNCT
ajfa-12290	123	1	8.947999	8.947999	NUM
ajfa-12290	123	2	f	f	X
ajfa-12290	123	3	-	-	PUNCT
ajfa-12290	123	4	statistic	statistic	ADJ
ajfa-12290	123	5	31.91975	31.91975	NUM
ajfa-12290	123	6	durbin	durbin	ADJ
ajfa-12290	123	7	-	-	PUNCT
ajfa-12290	123	8	watson	watson	NOUN
ajfa-12290	123	9	stat	stat	NOUN
ajfa-12290	123	10	0.308415	0.308415	NUM
ajfa-12290	123	11	prob(f	prob(f	NOUN
ajfa-12290	123	12	-	-	PUNCT
ajfa-12290	123	13	statistic	statistic	NOUN
ajfa-12290	123	14	)	)	PUNCT
ajfa-12290	123	15	0.000000	0.000000	NUM
ajfa-12290	123	16	according	accord	VERB
ajfa-12290	123	17	to	to	ADP
ajfa-12290	123	18	the	the	DET
ajfa-12290	123	19	table	table	NOUN
ajfa-12290	123	20	05	05	NUM
ajfa-12290	123	21	,	,	PUNCT
ajfa-12290	123	22	coefficient	coefficient	NOUN
ajfa-12290	123	23	of	of	ADP
ajfa-12290	123	24	determination	determination	NOUN
ajfa-12290	123	25	for	for	ADP
ajfa-12290	123	26	audit	audit	NOUN
ajfa-12290	123	27	committee	committee	NOUN
ajfa-12290	123	28	variables	variable	NOUN
ajfa-12290	123	29	(	(	PUNCT
ajfa-12290	123	30	r2	r2	PROPN
ajfa-12290	123	31	)	)	PUNCT
ajfa-12290	123	32	is	be	AUX
ajfa-12290	123	33	0.747190	0.747190	NUM
ajfa-12290	123	34	which	which	PRON
ajfa-12290	123	35	denotes	denote	VERB
ajfa-12290	123	36	that	that	SCONJ
ajfa-12290	123	37	74.71	74.71	NUM
ajfa-12290	123	38	%	%	NOUN
ajfa-12290	123	39	of	of	ADP
ajfa-12290	123	40	the	the	DET
ajfa-12290	123	41	observed	observe	VERB
ajfa-12290	123	42	variability	variability	NOUN
ajfa-12290	123	43	in	in	ADP
ajfa-12290	123	44	bvps	bvps	NOUN
ajfa-12290	123	45	can	can	AUX
ajfa-12290	123	46	be	be	AUX
ajfa-12290	123	47	explained	explain	VERB
ajfa-12290	123	48	by	by	ADP
ajfa-12290	123	49	the	the	DET
ajfa-12290	123	50	differences	difference	NOUN
ajfa-12290	123	51	in	in	ADP
ajfa-12290	123	52	the	the	DET
ajfa-12290	123	53	variables	variable	NOUN
ajfa-12290	123	54	such	such	ADJ
ajfa-12290	123	55	as	as	ADP
ajfa-12290	123	56	audit	audit	NOUN
ajfa-12290	123	57	committee	committee	NOUN
ajfa-12290	123	58	size	size	NOUN
ajfa-12290	123	59	,	,	PUNCT
ajfa-12290	123	60	audit	audit	NOUN
ajfa-12290	123	61	committee	committee	NOUN
ajfa-12290	123	62	independence	independence	NOUN
ajfa-12290	123	63	,	,	PUNCT
ajfa-12290	123	64	audit	audit	NOUN
ajfa-12290	123	65	committee	committee	NOUN
ajfa-12290	123	66	experts	expert	NOUN
ajfa-12290	123	67	,	,	PUNCT
ajfa-12290	123	68	audit	audit	NOUN
ajfa-12290	123	69	committee	committee	NOUN
ajfa-12290	123	70	meeting	meeting	NOUN
ajfa-12290	123	71	and	and	CCONJ
ajfa-12290	123	72	firm	firm	ADJ
ajfa-12290	123	73	size	size	NOUN
ajfa-12290	123	74	.	.	PUNCT
ajfa-12290	124	1	the	the	DET
ajfa-12290	124	2	remaining	remain	VERB
ajfa-12290	124	3	25.29	25.29	NUM
ajfa-12290	124	4	%	%	NOUN
ajfa-12290	124	5	of	of	ADP
ajfa-12290	124	6	the	the	DET
ajfa-12290	124	7	variances	variance	NOUN
ajfa-12290	124	8	is	be	AUX
ajfa-12290	124	9	related	relate	VERB
ajfa-12290	124	10	to	to	ADP
ajfa-12290	124	11	the	the	DET
ajfa-12290	124	12	other	other	ADJ
ajfa-12290	124	13	variables	variable	NOUN
ajfa-12290	124	14	which	which	PRON
ajfa-12290	124	15	are	be	AUX
ajfa-12290	124	16	not	not	PART
ajfa-12290	124	17	depicted	depict	VERB
ajfa-12290	124	18	in	in	ADP
ajfa-12290	124	19	this	this	DET
ajfa-12290	124	20	model	model	NOUN
ajfa-12290	124	21	.	.	PUNCT
ajfa-12290	125	1	in	in	ADP
ajfa-12290	125	2	this	this	DET
ajfa-12290	125	3	analysis	analysis	NOUN
ajfa-12290	125	4	,	,	PUNCT
ajfa-12290	125	5	f	f	PROPN
ajfa-12290	125	6	statistic	statistic	NOUN
ajfa-12290	125	7	is	be	AUX
ajfa-12290	125	8	31.91975	31.91975	NUM
ajfa-12290	125	9	,	,	PUNCT
ajfa-12290	125	10	p	p	X
ajfa-12290	125	11	<	<	X
ajfa-12290	125	12	0.05	0.05	NUM
ajfa-12290	125	13	,	,	PUNCT
ajfa-12290	125	14	indicated	indicate	VERB
ajfa-12290	125	15	that	that	SCONJ
ajfa-12290	125	16	the	the	DET
ajfa-12290	125	17	model	model	NOUN
ajfa-12290	125	18	is	be	AUX
ajfa-12290	125	19	significant	significant	ADJ
ajfa-12290	125	20	.	.	PUNCT
ajfa-12290	126	1	it	it	PRON
ajfa-12290	126	2	means	mean	VERB
ajfa-12290	126	3	that	that	SCONJ
ajfa-12290	126	4	the	the	DET
ajfa-12290	126	5	regression	regression	NOUN
ajfa-12290	126	6	results	result	NOUN
ajfa-12290	126	7	are	be	AUX
ajfa-12290	126	8	acceptable	acceptable	ADJ
ajfa-12290	126	9	for	for	ADP
ajfa-12290	126	10	this	this	DET
ajfa-12290	126	11	analysis	analysis	NOUN
ajfa-12290	126	12	and	and	CCONJ
ajfa-12290	126	13	all	all	DET
ajfa-12290	126	14	variables	variable	NOUN
ajfa-12290	126	15	(	(	PUNCT
ajfa-12290	126	16	audit	audit	NOUN
ajfa-12290	126	17	committee	committee	NOUN
ajfa-12290	126	18	size	size	NOUN
ajfa-12290	126	19	,	,	PUNCT
ajfa-12290	126	20	audit	audit	NOUN
ajfa-12290	126	21	committee	committee	NOUN
ajfa-12290	126	22	independence	independence	NOUN
ajfa-12290	126	23	,	,	PUNCT
ajfa-12290	126	24	audit	audit	NOUN
ajfa-12290	126	25	committee	committee	NOUN
ajfa-12290	126	26	experts	expert	NOUN
ajfa-12290	126	27	,	,	PUNCT
ajfa-12290	126	28	audit	audit	NOUN
ajfa-12290	126	29	committee	committee	NOUN
ajfa-12290	126	30	meetings	meeting	NOUN
ajfa-12290	126	31	and	and	CCONJ
ajfa-12290	126	32	firm	firm	ADJ
ajfa-12290	126	33	size	size	NOUN
ajfa-12290	126	34	)	)	PUNCT
ajfa-12290	126	35	jointly	jointly	ADV
ajfa-12290	126	36	in	in	ADP
ajfa-12290	126	37	the	the	DET
ajfa-12290	126	38	model	model	NOUN
ajfa-12290	126	39	significantly	significantly	ADV
ajfa-12290	126	40	affect	affect	VERB
ajfa-12290	126	41	the	the	DET
ajfa-12290	126	42	bvps	bvps	NOUN
ajfa-12290	126	43	at	at	ADP
ajfa-12290	126	44	5	5	NUM
ajfa-12290	126	45	%	%	NOUN
ajfa-12290	126	46	significant	significant	ADJ
ajfa-12290	126	47	levels	level	NOUN
ajfa-12290	126	48	.	.	PUNCT
ajfa-12290	127	1	among	among	ADP
ajfa-12290	127	2	the	the	DET
ajfa-12290	127	3	all	all	DET
ajfa-12290	127	4	four	four	NUM
ajfa-12290	127	5	audit	audit	NOUN
ajfa-12290	127	6	committee	committee	NOUN
ajfa-12290	127	7	variables	variable	NOUN
ajfa-12290	127	8	considered	consider	VERB
ajfa-12290	127	9	in	in	ADP
ajfa-12290	127	10	the	the	DET
ajfa-12290	127	11	analysis	analysis	NOUN
ajfa-12290	127	12	,	,	PUNCT
ajfa-12290	127	13	only	only	ADV
ajfa-12290	127	14	three	three	NUM
ajfa-12290	127	15	audit	audit	NOUN
ajfa-12290	127	16	committee	committee	NOUN
ajfa-12290	127	17	variables	variable	NOUN
ajfa-12290	127	18	have	have	VERB
ajfa-12290	127	19	a	a	DET
ajfa-12290	127	20	significant	significant	ADJ
ajfa-12290	127	21	impact	impact	NOUN
ajfa-12290	127	22	on	on	ADP
ajfa-12290	127	23	bvps	bvps	PROPN
ajfa-12290	127	24	which	which	PRON
ajfa-12290	127	25	are	be	AUX
ajfa-12290	127	26	audit	audit	NOUN
ajfa-12290	127	27	committee	committee	NOUN
ajfa-12290	127	28	size	size	NOUN
ajfa-12290	127	29	,	,	PUNCT
ajfa-12290	127	30	audit	audit	NOUN
ajfa-12290	127	31	committee	committee	NOUN
ajfa-12290	127	32	experts	expert	NOUN
ajfa-12290	127	33	and	and	CCONJ
ajfa-12290	127	34	audit	audit	NOUN
ajfa-12290	127	35	committee	committee	NOUN
ajfa-12290	127	36	meeting	meeting	NOUN
ajfa-12290	127	37	.	.	PUNCT
ajfa-12290	128	1	audit	audit	NOUN
ajfa-12290	128	2	committee	committee	NOUN
ajfa-12290	128	3	size	size	NOUN
ajfa-12290	128	4	has	have	VERB
ajfa-12290	128	5	a	a	DET
ajfa-12290	128	6	significant	significant	ADJ
ajfa-12290	128	7	negative	negative	ADJ
ajfa-12290	128	8	influences	influence	NOUN
ajfa-12290	128	9	on	on	ADP
ajfa-12290	128	10	bvps	bvps	PROPN
ajfa-12290	128	11	(	(	PUNCT
ajfa-12290	128	12	b=	b=	NOUN
ajfa-12290	128	13	-25.45047	-25.45047	SYM
ajfa-12290	128	14	,	,	PUNCT
ajfa-12290	128	15	p<0.05	p<0.05	NOUN
ajfa-12290	128	16	)	)	PUNCT
ajfa-12290	128	17	,	,	PUNCT
ajfa-12290	128	18	similar	similar	ADJ
ajfa-12290	128	19	pattern	pattern	NOUN
ajfa-12290	128	20	is	be	AUX
ajfa-12290	128	21	observed	observe	VERB
ajfa-12290	128	22	in	in	ADP
ajfa-12290	128	23	audit	audit	NOUN
ajfa-12290	128	24	committee	committee	NOUN
ajfa-12290	128	25	experts	expert	NOUN
ajfa-12290	128	26	that	that	PRON
ajfa-12290	128	27	has	have	VERB
ajfa-12290	128	28	a	a	DET
ajfa-12290	128	29	significant	significant	ADJ
ajfa-12290	128	30	negative	negative	ADJ
ajfa-12290	128	31	impact	impact	NOUN
ajfa-12290	128	32	on	on	ADP
ajfa-12290	128	33	bvps	bvps	PROPN
ajfa-12290	128	34	(	(	PUNCT
ajfa-12290	128	35	b=	b=	NOUN
ajfa-12290	128	36	-343.3952	-343.3952	NOUN
ajfa-12290	128	37	,	,	PUNCT
ajfa-12290	128	38	p<0.05	p<0.05	NOUN
ajfa-12290	128	39	)	)	PUNCT
ajfa-12290	128	40	.	.	PUNCT
ajfa-12290	129	1	further	further	ADJ
ajfa-12290	129	2	audit	audit	PROPN
ajfa-12290	129	3	committee	committee	NOUN
ajfa-12290	129	4	meetings	meeting	NOUN
ajfa-12290	129	5	has	have	VERB
ajfa-12290	129	6	a	a	DET
ajfa-12290	129	7	significant	significant	ADJ
ajfa-12290	129	8	positive	positive	ADJ
ajfa-12290	129	9	influences	influence	NOUN
ajfa-12290	129	10	on	on	ADP
ajfa-12290	129	11	bvps	bvps	PROPN
ajfa-12290	129	12	(	(	PUNCT
ajfa-12290	129	13	b=	b=	NOUN
ajfa-12290	129	14	15.33787	15.33787	NUM
ajfa-12290	129	15	,	,	PUNCT
ajfa-12290	129	16	p<0.05	p<0.05	NOUN
ajfa-12290	129	17	)	)	PUNCT
ajfa-12290	129	18	.	.	PUNCT
ajfa-12290	130	1	firm	firm	ADJ
ajfa-12290	130	2	size	size	NOUN
ajfa-12290	130	3	has	have	VERB
ajfa-12290	130	4	a	a	DET
ajfa-12290	130	5	significant	significant	ADJ
ajfa-12290	130	6	negative	negative	ADJ
ajfa-12290	130	7	influences	influence	NOUN
ajfa-12290	130	8	on	on	ADP
ajfa-12290	130	9	bvps	bvps	PROPN
ajfa-12290	130	10	(	(	PUNCT
ajfa-12290	130	11	b=	b=	NOUN
ajfa-12290	130	12	-29.54916	-29.54916	PUNCT
ajfa-12290	130	13	,	,	PUNCT
ajfa-12290	130	14	p<0.05	p<0.05	NOUN
ajfa-12290	130	15	)	)	PUNCT
ajfa-12290	130	16	.	.	PUNCT
ajfa-12290	131	1	the	the	DET
ajfa-12290	131	2	coefficient	coefficient	NOUN
ajfa-12290	131	3	of	of	ADP
ajfa-12290	131	4	audit	audit	NOUN
ajfa-12290	131	5	committee	committee	NOUN
ajfa-12290	131	6	independence	independence	NOUN
ajfa-12290	131	7	shows	show	VERB
ajfa-12290	131	8	that	that	SCONJ
ajfa-12290	131	9	audit	audit	NOUN
ajfa-12290	131	10	committee	committee	PROPN
ajfa-12290	131	11	asian	asian	PROPN
ajfa-12290	131	12	journal	journal	PROPN
ajfa-12290	131	13	of	of	ADP
ajfa-12290	131	14	finance	finance	PROPN
ajfa-12290	131	15	&	&	CCONJ
ajfa-12290	131	16	accounting	accounting	PROPN
ajfa-12290	131	17	issn	issn	PROPN
ajfa-12290	131	18	1946	1946	NUM
ajfa-12290	131	19	-	-	PUNCT
ajfa-12290	131	20	052x	052x	PROPN
ajfa-12290	131	21	2017	2017	NUM
ajfa-12290	131	22	,	,	PUNCT
ajfa-12290	131	23	vol	vol	NOUN
ajfa-12290	131	24	.	.	NOUN
ajfa-12290	131	25	9	9	NUM
ajfa-12290	131	26	,	,	PUNCT
ajfa-12290	131	27	no	no	NOUN
ajfa-12290	131	28	.	.	NOUN
ajfa-12290	131	29	2	2	NUM
ajfa-12290	131	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	131	31	396	396	NUM
ajfa-12290	131	32	independence	independence	NOUN
ajfa-12290	131	33	has	have	VERB
ajfa-12290	131	34	no	no	DET
ajfa-12290	131	35	significant	significant	ADJ
ajfa-12290	131	36	impact	impact	NOUN
ajfa-12290	131	37	on	on	ADP
ajfa-12290	131	38	bvps	bvps	PROPN
ajfa-12290	131	39	.	.	PUNCT
ajfa-12290	132	1	by	by	ADP
ajfa-12290	132	2	using	use	VERB
ajfa-12290	132	3	the	the	DET
ajfa-12290	132	4	multiple	multiple	ADJ
ajfa-12290	132	5	regression	regression	NOUN
ajfa-12290	132	6	analysis	analysis	NOUN
ajfa-12290	132	7	the	the	DET
ajfa-12290	132	8	hypotheses	hypothesis	NOUN
ajfa-12290	132	9	are	be	AUX
ajfa-12290	132	10	examined	examine	VERB
ajfa-12290	132	11	in	in	ADP
ajfa-12290	132	12	this	this	DET
ajfa-12290	132	13	study	study	NOUN
ajfa-12290	132	14	.	.	PUNCT
ajfa-12290	133	1	hypothesis	hypothesis	NOUN
ajfa-12290	133	2	(	(	PUNCT
ajfa-12290	133	3	h1	h1	PROPN
ajfa-12290	133	4	)	)	PUNCT
ajfa-12290	133	5	stated	state	VERB
ajfa-12290	133	6	that	that	SCONJ
ajfa-12290	133	7	audit	audit	NOUN
ajfa-12290	133	8	committee	committee	NOUN
ajfa-12290	133	9	size	size	NOUN
ajfa-12290	133	10	significantly	significantly	ADV
ajfa-12290	133	11	influences	influence	VERB
ajfa-12290	133	12	value	value	NOUN
ajfa-12290	133	13	relevance	relevance	NOUN
ajfa-12290	133	14	of	of	ADP
ajfa-12290	133	15	accounting	accounting	NOUN
ajfa-12290	133	16	information	information	NOUN
ajfa-12290	133	17	measured	measure	VERB
ajfa-12290	133	18	by	by	ADP
ajfa-12290	133	19	eps	eps	PROPN
ajfa-12290	133	20	and	and	CCONJ
ajfa-12290	133	21	bvps	bvps	PROPN
ajfa-12290	133	22	.	.	PUNCT
ajfa-12290	134	1	according	accord	VERB
ajfa-12290	134	2	to	to	ADP
ajfa-12290	134	3	the	the	DET
ajfa-12290	134	4	table	table	NOUN
ajfa-12290	134	5	04	04	NUM
ajfa-12290	134	6	and	and	CCONJ
ajfa-12290	134	7	table	table	NOUN
ajfa-12290	134	8	05	05	NUM
ajfa-12290	134	9	,	,	PUNCT
ajfa-12290	134	10	there	there	PRON
ajfa-12290	134	11	is	be	VERB
ajfa-12290	134	12	n’t	not	PART
ajfa-12290	134	13	a	a	DET
ajfa-12290	134	14	significantly	significantly	ADJ
ajfa-12290	134	15	impact	impact	NOUN
ajfa-12290	134	16	of	of	ADP
ajfa-12290	134	17	ac	ac	PROPN
ajfa-12290	134	18	size	size	NOUN
ajfa-12290	134	19	on	on	ADP
ajfa-12290	134	20	eps	eps	PROPN
ajfa-12290	134	21	(	(	PUNCT
ajfa-12290	134	22	p=0.1080	p=0.1080	PROPN
ajfa-12290	134	23	>	>	NOUN
ajfa-12290	134	24	0.05	0.05	NUM
ajfa-12290	134	25	)	)	PUNCT
ajfa-12290	134	26	and	and	CCONJ
ajfa-12290	134	27	ac	ac	PROPN
ajfa-12290	134	28	size	size	NOUN
ajfa-12290	134	29	has	have	VERB
ajfa-12290	134	30	a	a	DET
ajfa-12290	134	31	significant	significant	ADJ
ajfa-12290	134	32	influence	influence	NOUN
ajfa-12290	134	33	on	on	ADP
ajfa-12290	134	34	bvps	bvps	PROPN
ajfa-12290	134	35	(	(	PUNCT
ajfa-12290	134	36	p=0.0003	p=0.0003	NOUN
ajfa-12290	134	37	<	<	NOUN
ajfa-12290	134	38	0.05	0.05	NUM
ajfa-12290	134	39	)	)	PUNCT
ajfa-12290	134	40	as	as	SCONJ
ajfa-12290	134	41	a	a	DET
ajfa-12290	134	42	result	result	NOUN
ajfa-12290	134	43	h1	h1	NOUN
ajfa-12290	134	44	is	be	AUX
ajfa-12290	134	45	supported	support	VERB
ajfa-12290	134	46	in	in	ADP
ajfa-12290	134	47	terms	term	NOUN
ajfa-12290	134	48	of	of	ADP
ajfa-12290	134	49	bvps	bvps	PROPN
ajfa-12290	134	50	.	.	PUNCT
ajfa-12290	135	1	hypothesis	hypothesis	NOUN
ajfa-12290	135	2	(	(	PUNCT
ajfa-12290	135	3	h2	h2	NOUN
ajfa-12290	135	4	)	)	PUNCT
ajfa-12290	135	5	stated	state	VERB
ajfa-12290	135	6	that	that	SCONJ
ajfa-12290	135	7	audit	audit	NOUN
ajfa-12290	135	8	committee	committee	NOUN
ajfa-12290	135	9	independence	independence	NOUN
ajfa-12290	135	10	significantly	significantly	ADV
ajfa-12290	135	11	influences	influence	VERB
ajfa-12290	135	12	value	value	NOUN
ajfa-12290	135	13	relevance	relevance	NOUN
ajfa-12290	135	14	of	of	ADP
ajfa-12290	135	15	accounting	accounting	NOUN
ajfa-12290	135	16	information	information	NOUN
ajfa-12290	135	17	.	.	PUNCT
ajfa-12290	136	1	according	accord	VERB
ajfa-12290	136	2	to	to	ADP
ajfa-12290	136	3	the	the	DET
ajfa-12290	136	4	table	table	NOUN
ajfa-12290	136	5	04	04	NUM
ajfa-12290	136	6	and	and	CCONJ
ajfa-12290	136	7	table	table	NOUN
ajfa-12290	136	8	05	05	NUM
ajfa-12290	136	9	,	,	PUNCT
ajfa-12290	136	10	there	there	PRON
ajfa-12290	136	11	is	be	VERB
ajfa-12290	136	12	n’t	not	PART
ajfa-12290	136	13	a	a	DET
ajfa-12290	136	14	significantly	significantly	ADJ
ajfa-12290	136	15	impact	impact	NOUN
ajfa-12290	136	16	of	of	ADP
ajfa-12290	136	17	ac	ac	ADJ
ajfa-12290	136	18	independence	independence	NOUN
ajfa-12290	136	19	on	on	ADP
ajfa-12290	136	20	value	value	NOUN
ajfa-12290	136	21	relevance	relevance	NOUN
ajfa-12290	136	22	of	of	ADP
ajfa-12290	136	23	accounting	accounting	NOUN
ajfa-12290	136	24	information	information	NOUN
ajfa-12290	136	25	measured	measure	VERB
ajfa-12290	136	26	by	by	ADP
ajfa-12290	136	27	eps	eps	PROPN
ajfa-12290	136	28	(	(	PUNCT
ajfa-12290	136	29	p=0.1695>0.05	p=0.1695>0.05	PROPN
ajfa-12290	136	30	)	)	PUNCT
ajfa-12290	136	31	and	and	CCONJ
ajfa-12290	136	32	bvps	bvps	PROPN
ajfa-12290	136	33	(	(	PUNCT
ajfa-12290	136	34	p=0.7062	p=0.7062	X
ajfa-12290	136	35	>	>	NOUN
ajfa-12290	136	36	0.05	0.05	NUM
ajfa-12290	136	37	)	)	PUNCT
ajfa-12290	136	38	,	,	PUNCT
ajfa-12290	136	39	as	as	SCONJ
ajfa-12290	136	40	a	a	DET
ajfa-12290	136	41	result	result	NOUN
ajfa-12290	136	42	h2	h2	NOUN
ajfa-12290	136	43	is	be	AUX
ajfa-12290	136	44	not	not	PART
ajfa-12290	136	45	supported	support	VERB
ajfa-12290	136	46	.	.	PUNCT
ajfa-12290	137	1	hypothesis	hypothesis	NOUN
ajfa-12290	137	2	(	(	PUNCT
ajfa-12290	137	3	h3	h3	NOUN
ajfa-12290	137	4	)	)	PUNCT
ajfa-12290	137	5	states	state	NOUN
ajfa-12290	137	6	that	that	SCONJ
ajfa-12290	137	7	audit	audit	NOUN
ajfa-12290	137	8	committee	committee	NOUN
ajfa-12290	137	9	experts	expert	NOUN
ajfa-12290	137	10	significantly	significantly	ADV
ajfa-12290	137	11	influences	influence	VERB
ajfa-12290	137	12	value	value	NOUN
ajfa-12290	137	13	relevance	relevance	NOUN
ajfa-12290	137	14	of	of	ADP
ajfa-12290	137	15	accounting	accounting	NOUN
ajfa-12290	137	16	information	information	NOUN
ajfa-12290	137	17	.	.	PUNCT
ajfa-12290	138	1	according	accord	VERB
ajfa-12290	138	2	to	to	ADP
ajfa-12290	138	3	the	the	DET
ajfa-12290	138	4	table	table	NOUN
ajfa-12290	138	5	04	04	NUM
ajfa-12290	138	6	and	and	CCONJ
ajfa-12290	138	7	table	table	NOUN
ajfa-12290	138	8	05	05	NUM
ajfa-12290	138	9	there	there	PRON
ajfa-12290	138	10	is	be	VERB
ajfa-12290	138	11	a	a	DET
ajfa-12290	138	12	significant	significant	ADJ
ajfa-12290	138	13	negative	negative	ADJ
ajfa-12290	138	14	impact	impact	NOUN
ajfa-12290	138	15	of	of	ADP
ajfa-12290	138	16	audit	audit	NOUN
ajfa-12290	138	17	committee	committee	NOUN
ajfa-12290	138	18	experts	expert	NOUN
ajfa-12290	138	19	on	on	ADP
ajfa-12290	138	20	value	value	NOUN
ajfa-12290	138	21	relevance	relevance	NOUN
ajfa-12290	138	22	of	of	ADP
ajfa-12290	138	23	accounting	accounting	NOUN
ajfa-12290	138	24	information	information	NOUN
ajfa-12290	138	25	measured	measure	VERB
ajfa-12290	138	26	by	by	ADP
ajfa-12290	138	27	eps	eps	PROPN
ajfa-12290	138	28	(	(	PUNCT
ajfa-12290	138	29	p=0.0012<0.05	p=0.0012<0.05	PROPN
ajfa-12290	138	30	)	)	PUNCT
ajfa-12290	138	31	and	and	CCONJ
ajfa-12290	138	32	bvps	bvps	PROPN
ajfa-12290	138	33	(	(	PUNCT
ajfa-12290	138	34	p=0.00	p=0.00	PROPN
ajfa-12290	138	35	<	<	X
ajfa-12290	138	36	0.05	0.05	NUM
ajfa-12290	138	37	,	,	PUNCT
ajfa-12290	138	38	as	as	SCONJ
ajfa-12290	138	39	a	a	DET
ajfa-12290	138	40	result	result	NOUN
ajfa-12290	138	41	h3	h3	NOUN
ajfa-12290	138	42	is	be	AUX
ajfa-12290	138	43	supported	support	VERB
ajfa-12290	138	44	.	.	PUNCT
ajfa-12290	139	1	hypothesis	hypothesis	NOUN
ajfa-12290	139	2	(	(	PUNCT
ajfa-12290	139	3	h4	h4	PROPN
ajfa-12290	139	4	)	)	PUNCT
ajfa-12290	139	5	stated	state	VERB
ajfa-12290	139	6	that	that	SCONJ
ajfa-12290	139	7	audit	audit	NOUN
ajfa-12290	139	8	committee	committee	NOUN
ajfa-12290	139	9	meetings	meeting	NOUN
ajfa-12290	139	10	significantly	significantly	ADV
ajfa-12290	139	11	influence	influence	VERB
ajfa-12290	139	12	value	value	NOUN
ajfa-12290	139	13	relevance	relevance	NOUN
ajfa-12290	139	14	of	of	ADP
ajfa-12290	139	15	accounting	accounting	NOUN
ajfa-12290	139	16	information	information	NOUN
ajfa-12290	139	17	measured	measure	VERB
ajfa-12290	139	18	by	by	ADP
ajfa-12290	139	19	eps	eps	PROPN
ajfa-12290	139	20	and	and	CCONJ
ajfa-12290	139	21	bvps	bvps	PROPN
ajfa-12290	139	22	.	.	PUNCT
ajfa-12290	140	1	according	accord	VERB
ajfa-12290	140	2	to	to	ADP
ajfa-12290	140	3	the	the	DET
ajfa-12290	140	4	table	table	NOUN
ajfa-12290	140	5	04	04	NUM
ajfa-12290	140	6	and	and	CCONJ
ajfa-12290	140	7	table	table	NOUN
ajfa-12290	140	8	05	05	NUM
ajfa-12290	140	9	,	,	PUNCT
ajfa-12290	140	10	there	there	PRON
ajfa-12290	140	11	is	be	VERB
ajfa-12290	140	12	n’t	not	PART
ajfa-12290	140	13	a	a	DET
ajfa-12290	140	14	significantly	significantly	ADJ
ajfa-12290	140	15	impact	impact	NOUN
ajfa-12290	140	16	of	of	ADP
ajfa-12290	140	17	ac	ac	PROPN
ajfa-12290	140	18	meetings	meeting	NOUN
ajfa-12290	140	19	on	on	ADP
ajfa-12290	140	20	eps	eps	PROPN
ajfa-12290	140	21	(	(	PUNCT
ajfa-12290	140	22	p=0.4363>0.05	p=0.4363>0.05	NOUN
ajfa-12290	140	23	)	)	PUNCT
ajfa-12290	140	24	and	and	CCONJ
ajfa-12290	140	25	ac	ac	PROPN
ajfa-12290	140	26	meetings	meeting	NOUN
ajfa-12290	140	27	has	have	VERB
ajfa-12290	140	28	a	a	DET
ajfa-12290	140	29	significant	significant	ADJ
ajfa-12290	140	30	influence	influence	NOUN
ajfa-12290	140	31	on	on	ADP
ajfa-12290	140	32	bvps	bvps	PROPN
ajfa-12290	140	33	(	(	PUNCT
ajfa-12290	140	34	p=0.0115	p=0.0115	PROPN
ajfa-12290	140	35	<	<	X
ajfa-12290	140	36	0.05	0.05	NUM
ajfa-12290	140	37	)	)	PUNCT
ajfa-12290	140	38	as	as	SCONJ
ajfa-12290	140	39	a	a	DET
ajfa-12290	140	40	result	result	NOUN
ajfa-12290	140	41	h4	h4	NOUN
ajfa-12290	140	42	is	be	AUX
ajfa-12290	140	43	supported	support	VERB
ajfa-12290	140	44	in	in	ADP
ajfa-12290	140	45	terms	term	NOUN
ajfa-12290	140	46	of	of	ADP
ajfa-12290	140	47	bvps	bvps	PROPN
ajfa-12290	140	48	.	.	PROPN
ajfa-12290	141	1	6	6	NUM
ajfa-12290	141	2	.	.	X
ajfa-12290	141	3	conclusion	conclusion	NOUN
ajfa-12290	141	4	the	the	DET
ajfa-12290	141	5	overall	overall	ADJ
ajfa-12290	141	6	goal	goal	NOUN
ajfa-12290	141	7	of	of	ADP
ajfa-12290	141	8	this	this	DET
ajfa-12290	141	9	study	study	NOUN
ajfa-12290	141	10	is	be	AUX
ajfa-12290	141	11	to	to	PART
ajfa-12290	141	12	investigate	investigate	VERB
ajfa-12290	141	13	the	the	DET
ajfa-12290	141	14	impact	impact	NOUN
ajfa-12290	141	15	of	of	ADP
ajfa-12290	141	16	various	various	ADJ
ajfa-12290	141	17	ac	ac	PROPN
ajfa-12290	141	18	attributes	attribute	NOUN
ajfa-12290	141	19	,	,	PUNCT
ajfa-12290	141	20	such	such	ADJ
ajfa-12290	141	21	as	as	ADP
ajfa-12290	141	22	the	the	DET
ajfa-12290	141	23	ac	ac	PROPN
ajfa-12290	141	24	size	size	PROPN
ajfa-12290	141	25	,	,	PUNCT
ajfa-12290	141	26	ac	ac	PROPN
ajfa-12290	141	27	independence	independence	PROPN
ajfa-12290	141	28	,	,	PUNCT
ajfa-12290	141	29	ac	ac	PROPN
ajfa-12290	141	30	expertise	expertise	NOUN
ajfa-12290	141	31	and	and	CCONJ
ajfa-12290	141	32	ac	ac	ADJ
ajfa-12290	141	33	meetings	meeting	NOUN
ajfa-12290	141	34	on	on	ADP
ajfa-12290	141	35	the	the	DET
ajfa-12290	141	36	value	value	NOUN
ajfa-12290	141	37	relevance	relevance	NOUN
ajfa-12290	141	38	of	of	ADP
ajfa-12290	141	39	accounting	accounting	NOUN
ajfa-12290	141	40	information	information	NOUN
ajfa-12290	141	41	measured	measure	VERB
ajfa-12290	141	42	by	by	ADP
ajfa-12290	141	43	eps	eps	PROPN
ajfa-12290	141	44	and	and	CCONJ
ajfa-12290	141	45	bvps	bvps	PROPN
ajfa-12290	141	46	for	for	ADP
ajfa-12290	141	47	the	the	DET
ajfa-12290	141	48	listed	list	VERB
ajfa-12290	141	49	hotels	hotel	NOUN
ajfa-12290	141	50	and	and	CCONJ
ajfa-12290	141	51	travels	travel	NOUN
ajfa-12290	141	52	.	.	PUNCT
ajfa-12290	142	1	audit	audit	NOUN
ajfa-12290	142	2	committee	committee	PROPN
ajfa-12290	142	3	attributes	attribute	VERB
ajfa-12290	142	4	such	such	ADJ
ajfa-12290	142	5	as	as	ADP
ajfa-12290	142	6	ac	ac	PROPN
ajfa-12290	142	7	size	size	NOUN
ajfa-12290	142	8	,	,	PUNCT
ajfa-12290	142	9	ac	ac	PROPN
ajfa-12290	142	10	experts	expert	NOUN
ajfa-12290	142	11	and	and	CCONJ
ajfa-12290	142	12	ac	ac	PROPN
ajfa-12290	142	13	meetings	meeting	NOUN
ajfa-12290	142	14	have	have	VERB
ajfa-12290	142	15	a	a	DET
ajfa-12290	142	16	significant	significant	ADJ
ajfa-12290	142	17	impact	impact	NOUN
ajfa-12290	142	18	on	on	ADP
ajfa-12290	142	19	bvps	bvps	NOUN
ajfa-12290	142	20	of	of	ADP
ajfa-12290	142	21	listed	list	VERB
ajfa-12290	142	22	hotels	hotel	NOUN
ajfa-12290	142	23	and	and	CCONJ
ajfa-12290	142	24	travels	travel	VERB
ajfa-12290	142	25	in	in	ADP
ajfa-12290	142	26	sri	sri	PROPN
ajfa-12290	142	27	lanka	lanka	PROPN
ajfa-12290	142	28	.	.	PUNCT
ajfa-12290	143	1	further	far	ADV
ajfa-12290	143	2	,	,	PUNCT
ajfa-12290	143	3	ac	ac	PROPN
ajfa-12290	143	4	experts	expert	NOUN
ajfa-12290	143	5	significantly	significantly	ADV
ajfa-12290	143	6	influence	influence	VERB
ajfa-12290	143	7	the	the	DET
ajfa-12290	143	8	eps	eps	PROPN
ajfa-12290	143	9	.	.	PUNCT
ajfa-12290	144	1	the	the	DET
ajfa-12290	144	2	results	result	NOUN
ajfa-12290	144	3	of	of	ADP
ajfa-12290	144	4	the	the	DET
ajfa-12290	144	5	study	study	NOUN
ajfa-12290	144	6	suggest	suggest	VERB
ajfa-12290	144	7	that	that	SCONJ
ajfa-12290	144	8	the	the	DET
ajfa-12290	144	9	features	feature	NOUN
ajfa-12290	144	10	of	of	ADP
ajfa-12290	144	11	audit	audit	NOUN
ajfa-12290	144	12	committees	committee	NOUN
ajfa-12290	144	13	in	in	ADP
ajfa-12290	144	14	sri	sri	PROPN
ajfa-12290	144	15	lanka	lanka	PROPN
ajfa-12290	144	16	are	be	AUX
ajfa-12290	144	17	relevant	relevant	ADJ
ajfa-12290	144	18	with	with	ADP
ajfa-12290	144	19	value	value	NOUN
ajfa-12290	144	20	relevance	relevance	NOUN
ajfa-12290	144	21	of	of	ADP
ajfa-12290	144	22	accounting	account	VERB
ajfa-12290	144	23	information	information	NOUN
ajfa-12290	144	24	in	in	ADP
ajfa-12290	144	25	terms	term	NOUN
ajfa-12290	144	26	of	of	ADP
ajfa-12290	144	27	bvps	bvps	PROPN
ajfa-12290	144	28	.	.	PUNCT
ajfa-12290	145	1	the	the	DET
ajfa-12290	145	2	findings	finding	NOUN
ajfa-12290	145	3	could	could	AUX
ajfa-12290	145	4	be	be	AUX
ajfa-12290	145	5	useful	useful	ADJ
ajfa-12290	145	6	to	to	ADP
ajfa-12290	145	7	regulators	regulator	NOUN
ajfa-12290	145	8	in	in	ADP
ajfa-12290	145	9	other	other	ADJ
ajfa-12290	145	10	jurisdiction	jurisdiction	NOUN
ajfa-12290	145	11	who	who	PRON
ajfa-12290	145	12	are	be	AUX
ajfa-12290	145	13	looking	look	VERB
ajfa-12290	145	14	at	at	ADP
ajfa-12290	145	15	ways	way	NOUN
ajfa-12290	145	16	to	to	PART
ajfa-12290	145	17	enhance	enhance	VERB
ajfa-12290	145	18	the	the	DET
ajfa-12290	145	19	effectiveness	effectiveness	NOUN
ajfa-12290	145	20	of	of	ADP
ajfa-12290	145	21	ac	ac	PROPN
ajfa-12290	145	22	,	,	PUNCT
ajfa-12290	145	23	overall	overall	ADJ
ajfa-12290	145	24	firm	firm	ADJ
ajfa-12290	145	25	governance	governance	NOUN
ajfa-12290	145	26	and	and	CCONJ
ajfa-12290	145	27	enhance	enhance	VERB
ajfa-12290	145	28	investors	investor	NOUN
ajfa-12290	145	29	’	'	PUNCT
ajfa-12290	145	30	confidence	confidence	NOUN
ajfa-12290	145	31	in	in	ADP
ajfa-12290	145	32	the	the	DET
ajfa-12290	145	33	firms	firm	NOUN
ajfa-12290	145	34	.	.	PUNCT
ajfa-12290	146	1	future	future	ADJ
ajfa-12290	146	2	studies	study	NOUN
ajfa-12290	146	3	could	could	AUX
ajfa-12290	146	4	examine	examine	VERB
ajfa-12290	146	5	other	other	ADJ
ajfa-12290	146	6	committee	committee	NOUN
ajfa-12290	146	7	attributes	attribute	VERB
ajfa-12290	146	8	such	such	ADJ
ajfa-12290	146	9	as	as	ADP
ajfa-12290	146	10	size	size	NOUN
ajfa-12290	146	11	,	,	PUNCT
ajfa-12290	146	12	individual	individual	ADJ
ajfa-12290	146	13	characteristics	characteristic	NOUN
ajfa-12290	146	14	of	of	ADP
ajfa-12290	146	15	the	the	DET
ajfa-12290	146	16	directors	director	NOUN
ajfa-12290	146	17	on	on	ADP
ajfa-12290	146	18	the	the	DET
ajfa-12290	146	19	committee	committee	NOUN
ajfa-12290	146	20	and	and	CCONJ
ajfa-12290	146	21	the	the	DET
ajfa-12290	146	22	internal	internal	ADJ
ajfa-12290	146	23	processes	process	NOUN
ajfa-12290	146	24	of	of	ADP
ajfa-12290	146	25	the	the	DET
ajfa-12290	146	26	committee	committee	NOUN
ajfa-12290	146	27	.	.	PUNCT
ajfa-12290	147	1	furthermore	furthermore	ADV
ajfa-12290	147	2	,	,	PUNCT
ajfa-12290	147	3	the	the	DET
ajfa-12290	147	4	study	study	NOUN
ajfa-12290	147	5	used	use	VERB
ajfa-12290	147	6	secondary	secondary	ADJ
ajfa-12290	147	7	data	datum	NOUN
ajfa-12290	147	8	;	;	PUNCT
ajfa-12290	147	9	future	future	ADJ
ajfa-12290	147	10	studies	study	NOUN
ajfa-12290	147	11	could	could	AUX
ajfa-12290	147	12	use	use	VERB
ajfa-12290	147	13	primary	primary	ADJ
ajfa-12290	147	14	data	datum	NOUN
ajfa-12290	147	15	or	or	CCONJ
ajfa-12290	147	16	a	a	DET
ajfa-12290	147	17	combination	combination	NOUN
ajfa-12290	147	18	of	of	ADP
ajfa-12290	147	19	primary	primary	ADJ
ajfa-12290	147	20	and	and	CCONJ
ajfa-12290	147	21	secondary	secondary	ADJ
ajfa-12290	147	22	data	datum	NOUN
ajfa-12290	147	23	.	.	PUNCT
ajfa-12290	148	1	finally	finally	ADV
ajfa-12290	148	2	,	,	PUNCT
ajfa-12290	148	3	future	future	ADJ
ajfa-12290	148	4	studies	study	NOUN
ajfa-12290	148	5	could	could	AUX
ajfa-12290	148	6	consider	consider	VERB
ajfa-12290	148	7	taking	take	VERB
ajfa-12290	148	8	a	a	DET
ajfa-12290	148	9	qualitative	qualitative	ADJ
ajfa-12290	148	10	approach	approach	NOUN
ajfa-12290	148	11	to	to	PART
ajfa-12290	148	12	examine	examine	VERB
ajfa-12290	148	13	the	the	DET
ajfa-12290	148	14	impact	impact	NOUN
ajfa-12290	148	15	of	of	ADP
ajfa-12290	148	16	ac	ac	PROPN
ajfa-12290	148	17	attributes	attribute	VERB
ajfa-12290	148	18	on	on	ADP
ajfa-12290	148	19	value	value	NOUN
ajfa-12290	148	20	relevance	relevance	NOUN
ajfa-12290	148	21	of	of	ADP
ajfa-12290	148	22	accounting	accounting	NOUN
ajfa-12290	148	23	information	information	NOUN
ajfa-12290	148	24	.	.	PUNCT
ajfa-12290	149	1	references	reference	NOUN
ajfa-12290	149	2	abbott	abbott	PROPN
ajfa-12290	149	3	,	,	PUNCT
ajfa-12290	149	4	l.j	l.j	PROPN
ajfa-12290	149	5	.	.	PROPN
ajfa-12290	149	6	,	,	PUNCT
ajfa-12290	149	7	park	park	PROPN
ajfa-12290	149	8	,	,	PUNCT
ajfa-12290	149	9	y.	y.	PROPN
ajfa-12290	149	10	,	,	PUNCT
ajfa-12290	149	11	&	&	CCONJ
ajfa-12290	149	12	parker	parker	PROPN
ajfa-12290	149	13	,	,	PUNCT
ajfa-12290	149	14	s.	s.	PROPN
ajfa-12290	149	15	(	(	PUNCT
ajfa-12290	149	16	2000	2000	NUM
ajfa-12290	149	17	)	)	PUNCT
ajfa-12290	149	18	.	.	PUNCT
ajfa-12290	150	1	the	the	DET
ajfa-12290	150	2	effects	effect	NOUN
ajfa-12290	150	3	of	of	ADP
ajfa-12290	150	4	audit	audit	NOUN
ajfa-12290	150	5	committee	committee	NOUN
ajfa-12290	150	6	activity	activity	NOUN
ajfa-12290	150	7	and	and	CCONJ
ajfa-12290	150	8	asian	asian	ADJ
ajfa-12290	150	9	journal	journal	NOUN
ajfa-12290	150	10	of	of	ADP
ajfa-12290	150	11	finance	finance	PROPN
ajfa-12290	150	12	&	&	CCONJ
ajfa-12290	150	13	accounting	accounting	PROPN
ajfa-12290	150	14	issn	issn	PROPN
ajfa-12290	150	15	1946	1946	NUM
ajfa-12290	150	16	-	-	PUNCT
ajfa-12290	150	17	052x	052x	PROPN
ajfa-12290	150	18	2017	2017	NUM
ajfa-12290	150	19	,	,	PUNCT
ajfa-12290	150	20	vol	vol	NOUN
ajfa-12290	150	21	.	.	NOUN
ajfa-12290	150	22	9	9	NUM
ajfa-12290	150	23	,	,	PUNCT
ajfa-12290	150	24	no	no	NOUN
ajfa-12290	150	25	.	.	NOUN
ajfa-12290	150	26	2	2	NUM
ajfa-12290	150	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	150	28	397	397	NUM
ajfa-12290	150	29	independence	independence	NOUN
ajfa-12290	150	30	on	on	ADP
ajfa-12290	150	31	corporate	corporate	ADJ
ajfa-12290	150	32	fraud	fraud	NOUN
ajfa-12290	150	33	.	.	PUNCT
ajfa-12290	151	1	managerial	managerial	ADJ
ajfa-12290	151	2	finance	finance	NOUN
ajfa-12290	151	3	,	,	PUNCT
ajfa-12290	151	4	26	26	NUM
ajfa-12290	151	5	,	,	PUNCT
ajfa-12290	151	6	55	55	NUM
ajfa-12290	151	7	-	-	SYM
ajfa-12290	151	8	67	67	NUM
ajfa-12290	151	9	.	.	PUNCT
ajfa-12290	152	1	https://doi.org/10.1108/03074350010766990	https://doi.org/10.1108/03074350010766990	PROPN
ajfa-12290	152	2	abbott	abbott	PROPN
ajfa-12290	152	3	,	,	PUNCT
ajfa-12290	152	4	l.j	l.j	PROPN
ajfa-12290	152	5	.	.	PROPN
ajfa-12290	152	6	,	,	PUNCT
ajfa-12290	152	7	parker	parker	PROPN
ajfa-12290	152	8	,	,	PUNCT
ajfa-12290	152	9	s.	s.	PROPN
ajfa-12290	152	10	,	,	PUNCT
ajfa-12290	152	11	&	&	CCONJ
ajfa-12290	152	12	peters	peters	PROPN
ajfa-12290	152	13	,	,	PUNCT
ajfa-12290	152	14	g.f	g.f	PROPN
ajfa-12290	152	15	.	.	PROPN
ajfa-12290	152	16	(	(	PUNCT
ajfa-12290	152	17	2004	2004	NUM
ajfa-12290	152	18	)	)	PUNCT
ajfa-12290	152	19	.	.	PUNCT
ajfa-12290	153	1	audit	audit	NOUN
ajfa-12290	153	2	committee	committee	NOUN
ajfa-12290	153	3	characteristics	characteristic	NOUN
ajfa-12290	153	4	and	and	CCONJ
ajfa-12290	153	5	restatements	restatement	NOUN
ajfa-12290	153	6	.	.	PUNCT
ajfa-12290	154	1	auditing	auditing	NOUN
ajfa-12290	154	2	:	:	PUNCT
ajfa-12290	154	3	a	a	DET
ajfa-12290	154	4	journal	journal	NOUN
ajfa-12290	154	5	of	of	ADP
ajfa-12290	154	6	practice	practice	NOUN
ajfa-12290	154	7	and	and	CCONJ
ajfa-12290	154	8	theory	theory	NOUN
ajfa-12290	154	9	,	,	PUNCT
ajfa-12290	154	10	23(1	23(1	NOUN
ajfa-12290	154	11	)	)	PUNCT
ajfa-12290	154	12	,	,	PUNCT
ajfa-12290	154	13	69	69	NUM
ajfa-12290	154	14	-	-	SYM
ajfa-12290	154	15	87	87	NUM
ajfa-12290	154	16	.	.	PUNCT
ajfa-12290	155	1	https://doi.org/10.2308/aud.2004.23.1.69	https://doi.org/10.2308/aud.2004.23.1.69	PROPN
ajfa-12290	155	2	beisland	beisland	PROPN
ajfa-12290	155	3	,	,	PUNCT
ajfa-12290	155	4	l.a	l.a	PROPN
ajfa-12290	155	5	.	.	PROPN
ajfa-12290	155	6	(	(	PUNCT
ajfa-12290	155	7	2009	2009	NUM
ajfa-12290	155	8	)	)	PUNCT
ajfa-12290	155	9	.	.	PUNCT
ajfa-12290	156	1	a	a	DET
ajfa-12290	156	2	review	review	NOUN
ajfa-12290	156	3	of	of	ADP
ajfa-12290	156	4	the	the	DET
ajfa-12290	156	5	value	value	NOUN
ajfa-12290	156	6	relevance	relevance	NOUN
ajfa-12290	156	7	literature	literature	NOUN
ajfa-12290	156	8	.	.	PUNCT
ajfa-12290	157	1	the	the	DET
ajfa-12290	157	2	open	open	ADJ
ajfa-12290	157	3	business	business	NOUN
ajfa-12290	157	4	journal	journal	NOUN
ajfa-12290	157	5	,	,	PUNCT
ajfa-12290	157	6	02	02	NUM
ajfa-12290	157	7	,	,	PUNCT
ajfa-12290	157	8	07	07	NUM
ajfa-12290	157	9	-	-	SYM
ajfa-12290	157	10	27	27	NUM
ajfa-12290	157	11	.	.	PUNCT
ajfa-12290	158	1	https://doi.org/10.2174/1874915100902010007	https://doi.org/10.2174/1874915100902010007	VERB
ajfa-12290	158	2	ball	ball	NOUN
ajfa-12290	158	3	,	,	PUNCT
ajfa-12290	158	4	r.	r.	PROPN
ajfa-12290	158	5	,	,	PUNCT
ajfa-12290	158	6	&	&	CCONJ
ajfa-12290	158	7	brown	brown	PROPN
ajfa-12290	158	8	,	,	PUNCT
ajfa-12290	158	9	p.	p.	NOUN
ajfa-12290	158	10	(	(	PUNCT
ajfa-12290	158	11	1968	1968	NUM
ajfa-12290	158	12	)	)	PUNCT
ajfa-12290	158	13	.	.	PUNCT
ajfa-12290	159	1	an	an	DET
ajfa-12290	159	2	empirical	empirical	ADJ
ajfa-12290	159	3	evaluation	evaluation	NOUN
ajfa-12290	159	4	of	of	ADP
ajfa-12290	159	5	accounting	accounting	NOUN
ajfa-12290	159	6	income	income	NOUN
ajfa-12290	159	7	numbers	number	NOUN
ajfa-12290	159	8	.	.	PUNCT
ajfa-12290	160	1	journal	journal	NOUN
ajfa-12290	160	2	of	of	ADP
ajfa-12290	160	3	accounting	accounting	NOUN
ajfa-12290	160	4	research	research	NOUN
ajfa-12290	160	5	,	,	PUNCT
ajfa-12290	160	6	6	6	NUM
ajfa-12290	160	7	,	,	PUNCT
ajfa-12290	160	8	159	159	NUM
ajfa-12290	160	9	-	-	SYM
ajfa-12290	160	10	78	78	NUM
ajfa-12290	160	11	.	.	PUNCT
ajfa-12290	161	1	https://doi.org/10.2307/2490232	https://doi.org/10.2307/2490232	PROPN
ajfa-12290	161	2	carcello	carcello	PROPN
ajfa-12290	161	3	,	,	PUNCT
ajfa-12290	161	4	j.	j.	PROPN
ajfa-12290	161	5	v.	v.	PROPN
ajfa-12290	161	6	,	,	PUNCT
ajfa-12290	161	7	&	&	CCONJ
ajfa-12290	161	8	neal	neal	PROPN
ajfa-12290	161	9	,	,	PUNCT
ajfa-12290	161	10	t.	t.	PROPN
ajfa-12290	161	11	l.	l.	PROPN
ajfa-12290	161	12	(	(	PUNCT
ajfa-12290	161	13	2003	2003	NUM
ajfa-12290	161	14	)	)	PUNCT
ajfa-12290	161	15	.	.	PUNCT
ajfa-12290	162	1	audit	audit	NOUN
ajfa-12290	162	2	committee	committee	NOUN
ajfa-12290	162	3	characteristics	characteristic	NOUN
ajfa-12290	162	4	and	and	CCONJ
ajfa-12290	162	5	auditor	auditor	NOUN
ajfa-12290	162	6	dismissals	dismissal	NOUN
ajfa-12290	162	7	following	follow	VERB
ajfa-12290	162	8	"	"	PUNCT
ajfa-12290	162	9	new	new	ADJ
ajfa-12290	162	10	"	"	PUNCT
ajfa-12290	162	11	going	go	VERB
ajfa-12290	162	12	-	-	PUNCT
ajfa-12290	162	13	concern	concern	NOUN
ajfa-12290	162	14	reports	report	VERB
ajfa-12290	162	15	.	.	PUNCT
ajfa-12290	163	1	the	the	DET
ajfa-12290	163	2	accounting	accounting	NOUN
ajfa-12290	163	3	review	review	NOUN
ajfa-12290	163	4	,	,	PUNCT
ajfa-12290	163	5	78(1	78(1	NOUN
ajfa-12290	163	6	)	)	PUNCT
ajfa-12290	163	7	,	,	PUNCT
ajfa-12290	163	8	95	95	NUM
ajfa-12290	163	9	-	-	SYM
ajfa-12290	163	10	117	117	NUM
ajfa-12290	163	11	.	.	PUNCT
ajfa-12290	164	1	https://doi.org/10.2308/accr.2003.78.1.95	https://doi.org/10.2308/accr.2003.78.1.95	PROPN
ajfa-12290	164	2	carcello	carcello	PROPN
ajfa-12290	164	3	,	,	PUNCT
ajfa-12290	164	4	j.v	j.v	PROPN
ajfa-12290	164	5	.	.	PROPN
ajfa-12290	164	6	,	,	PUNCT
ajfa-12290	164	7	neal	neal	PROPN
ajfa-12290	164	8	,	,	PUNCT
ajfa-12290	164	9	t.l	t.l	PROPN
ajfa-12290	164	10	.	.	PROPN
ajfa-12290	164	11	,	,	PUNCT
ajfa-12290	164	12	palmrose	palmrose	ADJ
ajfa-12290	164	13	,	,	PUNCT
ajfa-12290	164	14	z.-v	z.-v	PROPN
ajfa-12290	164	15	.	.	PROPN
ajfa-12290	164	16	,	,	PUNCT
ajfa-12290	164	17	&	&	CCONJ
ajfa-12290	164	18	scholz	scholz	NOUN
ajfa-12290	164	19	,	,	PUNCT
ajfa-12290	164	20	s.	s.	PROPN
ajfa-12290	164	21	(	(	PUNCT
ajfa-12290	164	22	2011	2011	NUM
ajfa-12290	164	23	)	)	PUNCT
ajfa-12290	164	24	.	.	PUNCT
ajfa-12290	165	1	ceo	ceo	NOUN
ajfa-12290	165	2	involvement	involvement	NOUN
ajfa-12290	165	3	in	in	ADP
ajfa-12290	165	4	selecting	select	VERB
ajfa-12290	165	5	board	board	NOUN
ajfa-12290	165	6	members	member	NOUN
ajfa-12290	165	7	,	,	PUNCT
ajfa-12290	165	8	audit	audit	NOUN
ajfa-12290	165	9	committee	committee	NOUN
ajfa-12290	165	10	effectiveness	effectiveness	NOUN
ajfa-12290	165	11	,	,	PUNCT
ajfa-12290	165	12	and	and	CCONJ
ajfa-12290	165	13	restatements	restatement	NOUN
ajfa-12290	165	14	.	.	PUNCT
ajfa-12290	166	1	contemporary	contemporary	ADJ
ajfa-12290	166	2	accounting	accounting	NOUN
ajfa-12290	166	3	research	research	NOUN
ajfa-12290	166	4	,	,	PUNCT
ajfa-12290	166	5	28(2	28(2	NUM
ajfa-12290	166	6	)	)	PUNCT
ajfa-12290	166	7	,	,	PUNCT
ajfa-12290	166	8	396	396	NUM
ajfa-12290	166	9	-	-	SYM
ajfa-12290	166	10	430	430	NUM
ajfa-12290	166	11	.	.	PUNCT
ajfa-12290	167	1	https://doi.org/10.1111/j.1911-3846.2010.01052.x	https://doi.org/10.1111/j.1911-3846.2010.01052.x	PROPN
ajfa-12290	167	2	charan	charan	PROPN
ajfa-12290	167	3	,	,	PUNCT
ajfa-12290	167	4	r.	r.	PROPN
ajfa-12290	167	5	(	(	PUNCT
ajfa-12290	167	6	1998	1998	NUM
ajfa-12290	167	7	)	)	PUNCT
ajfa-12290	167	8	.	.	PUNCT
ajfa-12290	168	1	how	how	SCONJ
ajfa-12290	168	2	corporate	corporate	ADJ
ajfa-12290	168	3	boards	board	NOUN
ajfa-12290	168	4	create	create	VERB
ajfa-12290	168	5	competitive	competitive	ADJ
ajfa-12290	168	6	advantage	advantage	NOUN
ajfa-12290	168	7	.	.	PUNCT
ajfa-12290	169	1	jossey	jossey	NOUN
ajfa-12290	169	2	-	-	PUNCT
ajfa-12290	169	3	bass	bass	NOUN
ajfa-12290	169	4	,	,	PUNCT
ajfa-12290	169	5	san	san	PROPN
ajfa-12290	169	6	francisco	francisco	PROPN
ajfa-12290	169	7	,	,	PUNCT
ajfa-12290	169	8	ca	ca	PROPN
ajfa-12290	169	9	.	.	PUNCT
ajfa-12290	169	10	craven	craven	PROPN
ajfa-12290	169	11	,	,	PUNCT
ajfa-12290	169	12	k.s	k.s	PROPN
ajfa-12290	169	13	.	.	PROPN
ajfa-12290	169	14	,	,	PUNCT
ajfa-12290	169	15	&	&	CCONJ
ajfa-12290	169	16	wallace	wallace	PROPN
ajfa-12290	169	17	,	,	PUNCT
ajfa-12290	169	18	w.a	w.a	PROPN
ajfa-12290	169	19	.	.	PROPN
ajfa-12290	170	1	(	(	PUNCT
ajfa-12290	170	2	2001	2001	NUM
ajfa-12290	170	3	)	)	PUNCT
ajfa-12290	170	4	.	.	PUNCT
ajfa-12290	171	1	a	a	DET
ajfa-12290	171	2	framework	framework	NOUN
ajfa-12290	171	3	for	for	ADP
ajfa-12290	171	4	determining	determine	VERB
ajfa-12290	171	5	the	the	DET
ajfa-12290	171	6	influence	influence	NOUN
ajfa-12290	171	7	of	of	ADP
ajfa-12290	171	8	the	the	DET
ajfa-12290	171	9	corporate	corporate	ADJ
ajfa-12290	171	10	board	board	NOUN
ajfa-12290	171	11	of	of	ADP
ajfa-12290	171	12	directors	director	NOUN
ajfa-12290	171	13	in	in	ADP
ajfa-12290	171	14	accounting	accounting	NOUN
ajfa-12290	171	15	studies	study	NOUN
ajfa-12290	171	16	.	.	PUNCT
ajfa-12290	172	1	corporate	corporate	ADJ
ajfa-12290	172	2	governance	governance	NOUN
ajfa-12290	172	3	,	,	PUNCT
ajfa-12290	172	4	9(1	9(1	NUM
ajfa-12290	172	5	)	)	PUNCT
ajfa-12290	172	6	,	,	PUNCT
ajfa-12290	172	7	2	2	NUM
ajfa-12290	172	8	-	-	SYM
ajfa-12290	172	9	23	23	NUM
ajfa-12290	172	10	.	.	PUNCT
ajfa-12290	173	1	https://doi.org/10.1111/1467-8683.00222	https://doi.org/10.1111/1467-8683.00222	PROPN
ajfa-12290	173	2	davidson	davidson	PROPN
ajfa-12290	173	3	,	,	PUNCT
ajfa-12290	173	4	w.n	w.n	PROPN
ajfa-12290	173	5	.	.	PROPN
ajfa-12290	173	6	,	,	PUNCT
ajfa-12290	173	7	xie	xie	PROPN
ajfa-12290	173	8	,	,	PUNCT
ajfa-12290	173	9	b.	b.	PROPN
ajfa-12290	173	10	,	,	PUNCT
ajfa-12290	173	11	&	&	CCONJ
ajfa-12290	173	12	xu	xu	PROPN
ajfa-12290	173	13	,	,	PUNCT
ajfa-12290	173	14	w.	w.	PROPN
ajfa-12290	173	15	(	(	PUNCT
ajfa-12290	173	16	2004	2004	NUM
ajfa-12290	173	17	)	)	PUNCT
ajfa-12290	173	18	.	.	PUNCT
ajfa-12290	174	1	market	market	NOUN
ajfa-12290	174	2	reaction	reaction	NOUN
ajfa-12290	174	3	to	to	ADP
ajfa-12290	174	4	voluntary	voluntary	ADJ
ajfa-12290	174	5	announcement	announcement	NOUN
ajfa-12290	174	6	of	of	ADP
ajfa-12290	174	7	audit	audit	NOUN
ajfa-12290	174	8	committee	committee	NOUN
ajfa-12290	174	9	appointments	appointment	NOUN
ajfa-12290	174	10	:	:	PUNCT
ajfa-12290	174	11	the	the	DET
ajfa-12290	174	12	effect	effect	NOUN
ajfa-12290	174	13	of	of	ADP
ajfa-12290	174	14	financial	financial	ADJ
ajfa-12290	174	15	expertsise	expertsise	NOUN
ajfa-12290	174	16	.	.	PUNCT
ajfa-12290	175	1	journal	journal	NOUN
ajfa-12290	175	2	of	of	ADP
ajfa-12290	175	3	accounting	accounting	NOUN
ajfa-12290	175	4	and	and	CCONJ
ajfa-12290	175	5	public	public	ADJ
ajfa-12290	175	6	policy	policy	NOUN
ajfa-12290	175	7	,	,	PUNCT
ajfa-12290	175	8	23(4	23(4	NOUN
ajfa-12290	175	9	)	)	PUNCT
ajfa-12290	175	10	,	,	PUNCT
ajfa-12290	175	11	279	279	NUM
ajfa-12290	175	12	-	-	SYM
ajfa-12290	175	13	293	293	NUM
ajfa-12290	175	14	.	.	PUNCT
ajfa-12290	176	1	https://doi.org/10.1016/j.jaccpubpol.2004.06.001	https://doi.org/10.1016/j.jaccpubpol.2004.06.001	NOUN
ajfa-12290	176	2	dezoort	dezoort	NOUN
ajfa-12290	176	3	,	,	PUNCT
ajfa-12290	176	4	f.t	f.t	PROPN
ajfa-12290	176	5	.	.	PROPN
ajfa-12290	176	6	&	&	CCONJ
ajfa-12290	176	7	salterio	salterio	PROPN
ajfa-12290	176	8	,	,	PUNCT
ajfa-12290	176	9	s.e	s.e	PROPN
ajfa-12290	176	10	.	.	PROPN
ajfa-12290	176	11	(	(	PUNCT
ajfa-12290	176	12	2001	2001	NUM
ajfa-12290	176	13	)	)	PUNCT
ajfa-12290	176	14	.	.	PUNCT
ajfa-12290	177	1	the	the	DET
ajfa-12290	177	2	effects	effect	NOUN
ajfa-12290	177	3	of	of	ADP
ajfa-12290	177	4	corporate	corporate	ADJ
ajfa-12290	177	5	governance	governance	NOUN
ajfa-12290	177	6	experience	experience	NOUN
ajfa-12290	177	7	and	and	CCONJ
ajfa-12290	177	8	financial	financial	ADJ
ajfa-12290	177	9	reporting	reporting	NOUN
ajfa-12290	177	10	and	and	CCONJ
ajfa-12290	177	11	audit	audit	NOUN
ajfa-12290	177	12	knowledge	knowledge	NOUN
ajfa-12290	177	13	on	on	ADP
ajfa-12290	177	14	audit	audit	NOUN
ajfa-12290	177	15	committee	committee	NOUN
ajfa-12290	177	16	directors	director	NOUN
ajfa-12290	177	17	’	’	PART
ajfa-12290	177	18	judgments	judgment	NOUN
ajfa-12290	177	19	.	.	PUNCT
ajfa-12290	178	1	auditing	auditing	NOUN
ajfa-12290	178	2	:	:	PUNCT
ajfa-12290	178	3	a	a	DET
ajfa-12290	178	4	journal	journal	NOUN
ajfa-12290	178	5	of	of	ADP
ajfa-12290	178	6	practice	practice	NOUN
ajfa-12290	178	7	&	&	CCONJ
ajfa-12290	178	8	theory	theory	NOUN
ajfa-12290	178	9	,	,	PUNCT
ajfa-12290	178	10	20	20	NUM
ajfa-12290	178	11	,	,	PUNCT
ajfa-12290	178	12	31	31	NUM
ajfa-12290	178	13	-	-	SYM
ajfa-12290	178	14	48	48	NUM
ajfa-12290	178	15	.	.	PUNCT
ajfa-12290	179	1	https://doi.org/10.2308/aud.2001.20.2.31	https://doi.org/10.2308/aud.2001.20.2.31	PROPN
ajfa-12290	179	2	felo	felo	ADV
ajfa-12290	179	3	,	,	PUNCT
ajfa-12290	179	4	a.j	a.j	PROPN
ajfa-12290	179	5	.	.	PROPN
ajfa-12290	179	6	,	,	PUNCT
ajfa-12290	179	7	krishnamurthy	krishnamurthy	PROPN
ajfa-12290	179	8	,	,	PUNCT
ajfa-12290	179	9	s.	s.	PROPN
ajfa-12290	179	10	,	,	PUNCT
ajfa-12290	179	11	&	&	CCONJ
ajfa-12290	179	12	solieri	solieri	PROPN
ajfa-12290	179	13	,	,	PUNCT
ajfa-12290	179	14	s.	s.	PROPN
ajfa-12290	179	15	a.	a.	PROPN
ajfa-12290	179	16	(	(	PUNCT
ajfa-12290	179	17	2003	2003	NUM
ajfa-12290	179	18	)	)	PUNCT
ajfa-12290	179	19	.	.	PUNCT
ajfa-12290	180	1	audit	audit	NOUN
ajfa-12290	180	2	committee	committee	NOUN
ajfa-12290	180	3	characteristics	characteristic	NOUN
ajfa-12290	180	4	and	and	CCONJ
ajfa-12290	180	5	the	the	DET
ajfa-12290	180	6	perceived	perceive	VERB
ajfa-12290	180	7	quality	quality	NOUN
ajfa-12290	180	8	of	of	ADP
ajfa-12290	180	9	financial	financial	ADJ
ajfa-12290	180	10	reporting	reporting	NOUN
ajfa-12290	180	11	:	:	PUNCT
ajfa-12290	180	12	an	an	DET
ajfa-12290	180	13	empirical	empirical	ADJ
ajfa-12290	180	14	analysis	analysis	NOUN
ajfa-12290	180	15	.	.	PUNCT
ajfa-12290	181	1	https://doi.org/10.2139/ssrn.401240	https://doi.org/10.2139/ssrn.401240	NOUN
ajfa-12290	181	2	.	.	PUNCT
ajfa-12290	182	1	graham	graham	PROPN
ajfa-12290	182	2	,	,	PUNCT
ajfa-12290	182	3	b.	b.	PROPN
ajfa-12290	182	4	,	,	PUNCT
ajfa-12290	182	5	dodd	dodd	PROPN
ajfa-12290	182	6	,	,	PUNCT
ajfa-12290	182	7	d.l	d.l	PROPN
ajfa-12290	182	8	.	.	PROPN
ajfa-12290	182	9	,	,	PUNCT
ajfa-12290	182	10	&	&	CCONJ
ajfa-12290	182	11	cottle	cottle	PROPN
ajfa-12290	182	12	,	,	PUNCT
ajfa-12290	182	13	s.	s.	PROPN
ajfa-12290	182	14	(	(	PUNCT
ajfa-12290	182	15	1962	1962	NUM
ajfa-12290	182	16	)	)	PUNCT
ajfa-12290	182	17	.	.	PUNCT
ajfa-12290	183	1	security	security	NOUN
ajfa-12290	183	2	analysis	analysis	NOUN
ajfa-12290	183	3	,	,	PUNCT
ajfa-12290	183	4	4th	4th	ADJ
ajfa-12290	183	5	ed	ed	NOUN
ajfa-12290	183	6	.	.	PROPN
ajfa-12290	183	7	,	,	PUNCT
ajfa-12290	183	8	mcgraw	mcgraw	PROPN
ajfa-12290	183	9	hill	hill	PROPN
ajfa-12290	183	10	,	,	PUNCT
ajfa-12290	183	11	newyork	newyork	PROPN
ajfa-12290	183	12	,	,	PUNCT
ajfa-12290	183	13	ny	ny	PROPN
ajfa-12290	183	14	.	.	PROPN
ajfa-12290	183	15	klein	klein	PROPN
ajfa-12290	183	16	,	,	PUNCT
ajfa-12290	183	17	april	april	PROPN
ajfa-12290	183	18	(	(	PUNCT
ajfa-12290	183	19	2002	2002	NUM
ajfa-12290	183	20	)	)	PUNCT
ajfa-12290	183	21	.	.	PUNCT
ajfa-12290	184	1	audit	audit	NOUN
ajfa-12290	184	2	committee	committee	PROPN
ajfa-12290	184	3	,	,	PUNCT
ajfa-12290	184	4	board	board	NOUN
ajfa-12290	184	5	of	of	ADP
ajfa-12290	184	6	director	director	NOUN
ajfa-12290	184	7	characteristics	characteristic	NOUN
ajfa-12290	184	8	,	,	PUNCT
ajfa-12290	184	9	and	and	CCONJ
ajfa-12290	184	10	earnings	earning	NOUN
ajfa-12290	184	11	management	management	NOUN
ajfa-12290	184	12	.	.	PUNCT
ajfa-12290	185	1	journal	journal	NOUN
ajfa-12290	185	2	of	of	ADP
ajfa-12290	185	3	accounting	accounting	NOUN
ajfa-12290	185	4	and	and	CCONJ
ajfa-12290	185	5	economics	economic	NOUN
ajfa-12290	185	6	,	,	PUNCT
ajfa-12290	185	7	33(3	33(3	NOUN
ajfa-12290	185	8	)	)	PUNCT
ajfa-12290	185	9	,	,	PUNCT
ajfa-12290	185	10	375	375	NUM
ajfa-12290	185	11	-	-	SYM
ajfa-12290	185	12	400	400	NUM
ajfa-12290	185	13	.	.	PUNCT
ajfa-12290	186	1	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	ADJ
ajfa-12290	186	2	kalbers	kalber	NOUN
ajfa-12290	186	3	,	,	PUNCT
ajfa-12290	186	4	l.	l.	PROPN
ajfa-12290	186	5	p.	p.	PROPN
ajfa-12290	186	6	,	,	PUNCT
ajfa-12290	186	7	&	&	CCONJ
ajfa-12290	186	8	fogarty	fogarty	PROPN
ajfa-12290	186	9	,	,	PUNCT
ajfa-12290	186	10	t.	t.	PROPN
ajfa-12290	186	11	j.	j.	PROPN
ajfa-12290	186	12	(	(	PUNCT
ajfa-12290	186	13	1993	1993	NUM
ajfa-12290	186	14	)	)	PUNCT
ajfa-12290	186	15	.	.	PUNCT
ajfa-12290	187	1	audit	audit	NOUN
ajfa-12290	187	2	committee	committee	NOUN
ajfa-12290	187	3	effectiveness	effectiveness	NOUN
ajfa-12290	187	4	:	:	PUNCT
ajfa-12290	187	5	an	an	DET
ajfa-12290	187	6	empirical	empirical	ADJ
ajfa-12290	187	7	investigation	investigation	NOUN
ajfa-12290	187	8	of	of	ADP
ajfa-12290	187	9	the	the	DET
ajfa-12290	187	10	contribution	contribution	NOUN
ajfa-12290	187	11	of	of	ADP
ajfa-12290	187	12	power	power	NOUN
ajfa-12290	187	13	.	.	PUNCT
ajfa-12290	188	1	auditing	auditing	NOUN
ajfa-12290	188	2	:	:	PUNCT
ajfa-12290	188	3	a	a	DET
ajfa-12290	188	4	journal	journal	NOUN
ajfa-12290	188	5	of	of	ADP
ajfa-12290	188	6	practice	practice	NOUN
ajfa-12290	188	7	and	and	CCONJ
ajfa-12290	188	8	theory	theory	NOUN
ajfa-12290	188	9	,	,	PUNCT
ajfa-12290	188	10	12(1	12(1	NUM
ajfa-12290	188	11	)	)	PUNCT
ajfa-12290	188	12	,	,	PUNCT
ajfa-12290	188	13	24	24	NUM
ajfa-12290	188	14	-	-	SYM
ajfa-12290	188	15	49	49	NUM
ajfa-12290	188	16	.	.	PUNCT
ajfa-12290	189	1	asian	asian	ADJ
ajfa-12290	189	2	journal	journal	PROPN
ajfa-12290	189	3	of	of	ADP
ajfa-12290	189	4	finance	finance	PROPN
ajfa-12290	189	5	&	&	CCONJ
ajfa-12290	189	6	accounting	accounting	PROPN
ajfa-12290	189	7	issn	issn	PROPN
ajfa-12290	189	8	1946	1946	NUM
ajfa-12290	189	9	-	-	PUNCT
ajfa-12290	189	10	052x	052x	PROPN
ajfa-12290	189	11	2017	2017	NUM
ajfa-12290	189	12	,	,	PUNCT
ajfa-12290	189	13	vol	vol	NOUN
ajfa-12290	189	14	.	.	NOUN
ajfa-12290	189	15	9	9	NUM
ajfa-12290	189	16	,	,	PUNCT
ajfa-12290	189	17	no	no	INTJ
ajfa-12290	189	18	.	.	NOUN
ajfa-12290	189	19	2	2	NUM
ajfa-12290	189	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12290	189	21	398	398	NUM
ajfa-12290	189	22	miller	miller	NOUN
ajfa-12290	189	23	,	,	PUNCT
ajfa-12290	189	24	m.	m.	NOUN
ajfa-12290	189	25	,	,	PUNCT
ajfa-12290	189	26	&	&	CCONJ
ajfa-12290	189	27	modigliani	modigliani	PROPN
ajfa-12290	189	28	,	,	PUNCT
ajfa-12290	189	29	f.	f.	PROPN
ajfa-12290	189	30	(	(	PUNCT
ajfa-12290	189	31	1961	1961	NUM
ajfa-12290	189	32	)	)	PUNCT
ajfa-12290	189	33	.	.	PUNCT
ajfa-12290	190	1	dividend	dividend	NOUN
ajfa-12290	190	2	policy	policy	NOUN
ajfa-12290	190	3	,	,	PUNCT
ajfa-12290	190	4	growth	growth	NOUN
ajfa-12290	190	5	and	and	CCONJ
ajfa-12290	190	6	the	the	DET
ajfa-12290	190	7	valuation	valuation	NOUN
ajfa-12290	190	8	of	of	ADP
ajfa-12290	190	9	shares	share	NOUN
ajfa-12290	190	10	.	.	PUNCT
ajfa-12290	191	1	journal	journal	NOUN
ajfa-12290	191	2	of	of	ADP
ajfa-12290	191	3	business	business	NOUN
ajfa-12290	191	4	,	,	PUNCT
ajfa-12290	191	5	34(4	34(4	NUM
ajfa-12290	191	6	)	)	PUNCT
ajfa-12290	191	7	,	,	PUNCT
ajfa-12290	191	8	411	411	NUM
ajfa-12290	191	9	-	-	SYM
ajfa-12290	191	10	33	33	NUM
ajfa-12290	191	11	.	.	PUNCT
ajfa-12290	192	1	https://doi.org/10.1086/294442	https://doi.org/10.1086/294442	PROPN
ajfa-12290	193	1	oecd	oecd	PROPN
ajfa-12290	193	2	.	.	PUNCT
ajfa-12290	194	1	(	(	PUNCT
ajfa-12290	194	2	2003	2003	NUM
ajfa-12290	194	3	)	)	PUNCT
ajfa-12290	194	4	.	.	PUNCT
ajfa-12290	195	1	white	white	ADJ
ajfa-12290	195	2	paper	paper	PROPN
ajfa-12290	195	3	on	on	ADP
ajfa-12290	195	4	corporate	corporate	ADJ
ajfa-12290	195	5	governance	governance	NOUN
ajfa-12290	195	6	in	in	ADP
ajfa-12290	195	7	asia	asia	PROPN
ajfa-12290	195	8	.	.	PUNCT
ajfa-12290	196	1	asian	asian	ADJ
ajfa-12290	196	2	roundtable	roundtable	ADJ
ajfa-12290	196	3	on	on	ADP
ajfa-12290	196	4	corporate	corporate	ADJ
ajfa-12290	196	5	governance	governance	NOUN
ajfa-12290	196	6	.	.	PUNCT
ajfa-12290	197	1	ohlson	ohlson	NOUN
ajfa-12290	197	2	,	,	PUNCT
ajfa-12290	197	3	j.a	j.a	PROPN
ajfa-12290	197	4	.	.	PROPN
ajfa-12290	197	5	(	(	PUNCT
ajfa-12290	197	6	1995	1995	NUM
ajfa-12290	197	7	)	)	PUNCT
ajfa-12290	197	8	.	.	PUNCT
ajfa-12290	198	1	earnings	earning	NOUN
ajfa-12290	198	2	,	,	PUNCT
ajfa-12290	198	3	book	book	NOUN
ajfa-12290	198	4	values	value	NOUN
ajfa-12290	198	5	and	and	CCONJ
ajfa-12290	198	6	dividends	dividend	NOUN
ajfa-12290	198	7	in	in	ADP
ajfa-12290	198	8	security	security	NOUN
ajfa-12290	198	9	valuation	valuation	NOUN
ajfa-12290	198	10	.	.	PUNCT
ajfa-12290	199	1	contemporary	contemporary	ADJ
ajfa-12290	199	2	accounting	accounting	NOUN
ajfa-12290	199	3	research	research	NOUN
ajfa-12290	199	4	,	,	PUNCT
ajfa-12290	199	5	11	11	NUM
ajfa-12290	199	6	,	,	PUNCT
ajfa-12290	199	7	661	661	NUM
ajfa-12290	199	8	-	-	SYM
ajfa-12290	199	9	88	88	NUM
ajfa-12290	199	10	.	.	PUNCT
ajfa-12290	200	1	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
ajfa-12290	200	2	porter	porter	PROPN
ajfa-12290	200	3	,	,	PUNCT
ajfa-12290	200	4	b.	b.	PROPN
ajfa-12290	200	5	&	&	CCONJ
ajfa-12290	200	6	p.	p.	PROPN
ajfa-12290	200	7	gendall	gendall	NOUN
ajfa-12290	200	8	.	.	PUNCT
ajfa-12290	201	1	(	(	PUNCT
ajfa-12290	201	2	1993	1993	NUM
ajfa-12290	201	3	)	)	PUNCT
ajfa-12290	201	4	.	.	PUNCT
ajfa-12290	202	1	an	an	DET
ajfa-12290	202	2	international	international	ADJ
ajfa-12290	202	3	comparison	comparison	NOUN
ajfa-12290	202	4	of	of	ADP
ajfa-12290	202	5	the	the	DET
ajfa-12290	202	6	development	development	NOUN
ajfa-12290	202	7	and	and	CCONJ
ajfa-12290	202	8	role	role	NOUN
ajfa-12290	202	9	of	of	ADP
ajfa-12290	202	10	audit	audit	NOUN
ajfa-12290	202	11	committees	committee	NOUN
ajfa-12290	202	12	in	in	ADP
ajfa-12290	202	13	the	the	DET
ajfa-12290	202	14	private	private	ADJ
ajfa-12290	202	15	corporate	corporate	ADJ
ajfa-12290	202	16	sector	sector	NOUN
ajfa-12290	202	17	.	.	PUNCT
ajfa-12290	203	1	paper	paper	NOUN
ajfa-12290	203	2	presented	present	VERB
ajfa-12290	203	3	at	at	ADP
ajfa-12290	203	4	european	european	PROPN
ajfa-12290	203	5	accounting	accounting	PROPN
ajfa-12290	203	6	association	association	PROPN
ajfa-12290	203	7	conference	conference	PROPN
ajfa-12290	203	8	,	,	PUNCT
ajfa-12290	203	9	turku	turku	PROPN
ajfa-12290	203	10	,	,	PUNCT
ajfa-12290	203	11	finland	finland	PROPN
ajfa-12290	203	12	.	.	PUNCT
ajfa-12290	204	1	ruzaidah	ruzaidah	PROPN
ajfa-12290	204	2	,	,	PUNCT
ajfa-12290	204	3	r.	r.	PROPN
ajfa-12290	204	4	,	,	PUNCT
ajfa-12290	204	5	&	&	CCONJ
ajfa-12290	204	6	takiah	takiah	PROPN
ajfa-12290	204	7	,	,	PUNCT
ajfa-12290	204	8	m.i	m.i	PROPN
ajfa-12290	204	9	.	.	PROPN
ajfa-12290	204	10	(	(	PUNCT
ajfa-12290	204	11	2004	2004	NUM
ajfa-12290	204	12	)	)	PUNCT
ajfa-12290	204	13	.	.	PUNCT
ajfa-12290	205	1	“	"	PUNCT
ajfa-12290	205	2	the	the	DET
ajfa-12290	205	3	effectiveness	effectiveness	NOUN
ajfa-12290	205	4	of	of	ADP
ajfa-12290	205	5	audit	audit	NOUN
ajfa-12290	205	6	committee	committee	NOUN
ajfa-12290	205	7	in	in	ADP
ajfa-12290	205	8	monitoring	monitor	VERB
ajfa-12290	205	9	the	the	DET
ajfa-12290	205	10	quality	quality	NOUN
ajfa-12290	205	11	of	of	ADP
ajfa-12290	205	12	corporate	corporate	ADJ
ajfa-12290	205	13	governance	governance	NOUN
ajfa-12290	205	14	”	"	PUNCT
ajfa-12290	205	15	,	,	PUNCT
ajfa-12290	205	16	corporate	corporate	ADJ
ajfa-12290	205	17	governance	governance	NOUN
ajfa-12290	205	18	:	:	PUNCT
ajfa-12290	205	19	an	an	DET
ajfa-12290	205	20	international	international	ADJ
ajfa-12290	205	21	perspective	perspective	NOUN
ajfa-12290	205	22	,	,	PUNCT
ajfa-12290	205	23	malaysian	malaysian	PROPN
ajfa-12290	205	24	institute	institute	PROPN
ajfa-12290	205	25	of	of	ADP
ajfa-12290	205	26	corporate	corporate	ADJ
ajfa-12290	205	27	governance	governance	NOUN
ajfa-12290	205	28	,	,	PUNCT
ajfa-12290	205	29	kuala	kuala	PROPN
ajfa-12290	205	30	lumpur	lumpur	PROPN
ajfa-12290	205	31	,	,	PUNCT
ajfa-12290	205	32	pp	pp	ADJ
ajfa-12290	205	33	.	.	PUNCT
ajfa-12290	206	1	154	154	NUM
ajfa-12290	206	2	-	-	SYM
ajfa-12290	206	3	75	75	NUM
ajfa-12290	206	4	.	.	PUNCT
ajfa-12290	206	5	senaratne	senaratne	NOUN
ajfa-12290	206	6	,	,	PUNCT
ajfa-12290	206	7	s.	s.	PROPN
ajfa-12290	206	8	(	(	PUNCT
ajfa-12290	206	9	2007	2007	NUM
ajfa-12290	206	10	)	)	PUNCT
ajfa-12290	206	11	.	.	PUNCT
ajfa-12290	207	1	level	level	NOUN
ajfa-12290	207	2	of	of	ADP
ajfa-12290	207	3	informativeness	informativeness	NOUN
ajfa-12290	207	4	of	of	ADP
ajfa-12290	207	5	annual	annual	ADJ
ajfa-12290	207	6	reports	report	NOUN
ajfa-12290	207	7	and	and	CCONJ
ajfa-12290	207	8	corporate	corporate	ADJ
ajfa-12290	207	9	governance	governance	NOUN
ajfa-12290	207	10	:	:	PUNCT
ajfa-12290	207	11	a	a	DET
ajfa-12290	207	12	study	study	NOUN
ajfa-12290	207	13	of	of	ADP
ajfa-12290	207	14	sri	sri	PROPN
ajfa-12290	207	15	lankan	lankan	PROPN
ajfa-12290	207	16	quoted	quote	VERB
ajfa-12290	207	17	public	public	ADJ
ajfa-12290	207	18	companies	company	NOUN
ajfa-12290	207	19	.	.	PUNCT
ajfa-12290	208	1	doctoral	doctoral	ADJ
ajfa-12290	208	2	thesis	thesis	NOUN
ajfa-12290	208	3	,	,	PUNCT
ajfa-12290	208	4	university	university	NOUN
ajfa-12290	208	5	of	of	ADP
ajfa-12290	208	6	colombo	colombo	NOUN
ajfa-12290	208	7	.	.	PUNCT
ajfa-12290	209	1	senaratne	senaratne	NOUN
ajfa-12290	209	2	,	,	PUNCT
ajfa-12290	209	3	s.	s.	PROPN
ajfa-12290	209	4	,	,	PUNCT
ajfa-12290	209	5	&	&	CCONJ
ajfa-12290	209	6	gunaratne	gunaratne	PROPN
ajfa-12290	209	7	,	,	PUNCT
ajfa-12290	209	8	p.	p.	PROPN
ajfa-12290	209	9	s.	s.	PROPN
ajfa-12290	209	10	m.	m.	PROPN
ajfa-12290	209	11	(	(	PUNCT
ajfa-12290	209	12	2007	2007	NUM
ajfa-12290	209	13	)	)	PUNCT
ajfa-12290	209	14	.	.	PUNCT
ajfa-12290	210	1	significant	significant	ADJ
ajfa-12290	210	2	features	feature	NOUN
ajfa-12290	210	3	and	and	CCONJ
ajfa-12290	210	4	associated	associated	ADJ
ajfa-12290	210	5	issues	issue	NOUN
ajfa-12290	210	6	of	of	ADP
ajfa-12290	210	7	corporate	corporate	ADJ
ajfa-12290	210	8	governance	governance	NOUN
ajfa-12290	210	9	practices	practice	NOUN
ajfa-12290	210	10	of	of	ADP
ajfa-12290	210	11	sri	sri	ADJ
ajfa-12290	210	12	lankan	lankan	PROPN
ajfa-12290	210	13	listed	list	VERB
ajfa-12290	210	14	companies	company	NOUN
ajfa-12290	210	15	.	.	PUNCT
ajfa-12290	211	1	proceedings	proceeding	NOUN
ajfa-12290	211	2	from	from	ADP
ajfa-12290	211	3	international	international	ADJ
ajfa-12290	211	4	research	research	NOUN
ajfa-12290	211	5	conference	conference	NOUN
ajfa-12290	211	6	on	on	ADP
ajfa-12290	211	7	knowledge	knowledge	NOUN
ajfa-12290	211	8	for	for	ADP
ajfa-12290	211	9	growth	growth	NOUN
ajfa-12290	211	10	and	and	CCONJ
ajfa-12290	211	11	development	development	NOUN
ajfa-12290	211	12	.	.	PUNCT
ajfa-12290	212	1	faculty	faculty	NOUN
ajfa-12290	212	2	of	of	ADP
ajfa-12290	212	3	management	management	NOUN
ajfa-12290	212	4	and	and	CCONJ
ajfa-12290	212	5	finance	finance	NOUN
ajfa-12290	212	6	,	,	PUNCT
ajfa-12290	212	7	university	university	NOUN
ajfa-12290	212	8	of	of	ADP
ajfa-12290	212	9	colombo	colombo	NOUN
ajfa-12290	212	10	,	,	PUNCT
ajfa-12290	212	11	sri	sri	PROPN
ajfa-12290	212	12	lanka	lanka	PROPN
ajfa-12290	212	13	.	.	PUNCT
ajfa-12290	213	1	teoh	teoh	PROPN
ajfa-12290	213	2	,	,	PUNCT
ajfa-12290	213	3	h.y	h.y	PROPN
ajfa-12290	213	4	.	.	PROPN
ajfa-12290	213	5	,	,	PUNCT
ajfa-12290	213	6	&	&	CCONJ
ajfa-12290	213	7	lim	lim	PROPN
ajfa-12290	213	8	,	,	PUNCT
ajfa-12290	213	9	c.	c.	PROPN
ajfa-12290	213	10	(	(	PUNCT
ajfa-12290	213	11	1996	1996	NUM
ajfa-12290	213	12	)	)	PUNCT
ajfa-12290	213	13	.	.	PUNCT
ajfa-12290	214	1	an	an	DET
ajfa-12290	214	2	empirical	empirical	ADJ
ajfa-12290	214	3	study	study	NOUN
ajfa-12290	214	4	of	of	ADP
ajfa-12290	214	5	the	the	DET
ajfa-12290	214	6	effects	effect	NOUN
ajfa-12290	214	7	of	of	ADP
ajfa-12290	214	8	audit	audit	NOUN
ajfa-12290	214	9	committees	committee	NOUN
ajfa-12290	214	10	,	,	PUNCT
ajfa-12290	214	11	disclosure	disclosure	NOUN
ajfa-12290	214	12	of	of	ADP
ajfa-12290	214	13	non	non	ADJ
ajfa-12290	214	14	audit	audit	NOUN
ajfa-12290	214	15	fees	fee	NOUN
ajfa-12290	214	16	and	and	CCONJ
ajfa-12290	214	17	other	other	ADJ
ajfa-12290	214	18	issues	issue	NOUN
ajfa-12290	214	19	on	on	ADP
ajfa-12290	214	20	audit	audit	NOUN
ajfa-12290	214	21	independence	independence	NOUN
ajfa-12290	214	22	:	:	PUNCT
ajfa-12290	214	23	malaysian	malaysian	ADJ
ajfa-12290	214	24	evidence	evidence	NOUN
ajfa-12290	214	25	.	.	PUNCT
ajfa-12290	215	1	journal	journal	NOUN
ajfa-12290	215	2	of	of	ADP
ajfa-12290	215	3	international	international	ADJ
ajfa-12290	215	4	accounting	accounting	NOUN
ajfa-12290	215	5	,	,	PUNCT
ajfa-12290	215	6	auditing	auditing	NOUN
ajfa-12290	215	7	and	and	CCONJ
ajfa-12290	215	8	taxation	taxation	NOUN
ajfa-12290	215	9	,	,	PUNCT
ajfa-12290	215	10	5(2	5(2	NUM
ajfa-12290	215	11	)	)	PUNCT
ajfa-12290	215	12	,	,	PUNCT
ajfa-12290	215	13	231	231	NUM
ajfa-12290	215	14	-	-	SYM
ajfa-12290	215	15	248	248	NUM
ajfa-12290	215	16	.	.	PUNCT
ajfa-12290	216	1	https://doi.org/10.1016/s1061-9518(96)90007-5	https://doi.org/10.1016/s1061-9518(96)90007-5	PROPN
ajfa-12290	216	2	wathne	wathne	PROPN
ajfa-12290	216	3	,	,	PUNCT
ajfa-12290	216	4	k.h	k.h	PROPN
ajfa-12290	216	5	.	.	PROPN
ajfa-12290	216	6	,	,	PUNCT
ajfa-12290	216	7	&	&	CCONJ
ajfa-12290	216	8	heide	heide	PROPN
ajfa-12290	216	9	,	,	PUNCT
ajfa-12290	216	10	j.b	j.b	PROPN
ajfa-12290	216	11	.	.	PUNCT
ajfa-12290	216	12	(	(	PUNCT
ajfa-12290	216	13	2000	2000	NUM
ajfa-12290	216	14	)	)	PUNCT
ajfa-12290	216	15	.	.	PUNCT
ajfa-12290	217	1	opportunism	opportunism	NOUN
ajfa-12290	217	2	in	in	ADP
ajfa-12290	217	3	inter	inter	ADJ
ajfa-12290	217	4	-	-	ADJ
ajfa-12290	217	5	firm	firm	ADJ
ajfa-12290	217	6	relationship	relationship	NOUN
ajfa-12290	217	7	:	:	PUNCT
ajfa-12290	217	8	forms	form	NOUN
ajfa-12290	217	9	,	,	PUNCT
ajfa-12290	217	10	outcomes	outcome	NOUN
ajfa-12290	217	11	and	and	CCONJ
ajfa-12290	217	12	solutions	solution	NOUN
ajfa-12290	217	13	.	.	PUNCT
ajfa-12290	218	1	journal	journal	NOUN
ajfa-12290	218	2	of	of	ADP
ajfa-12290	218	3	marketing	marketing	NOUN
ajfa-12290	218	4	,	,	PUNCT
ajfa-12290	218	5	64(4	64(4	NUM
ajfa-12290	218	6	)	)	PUNCT
ajfa-12290	218	7	,	,	PUNCT
ajfa-12290	218	8	36	36	NUM
ajfa-12290	218	9	-	-	SYM
ajfa-12290	218	10	51	51	NUM
ajfa-12290	218	11	.	.	PUNCT
ajfa-12290	219	1	https://doi.org/10.1509/jmkg.64.4.36.18070	https://doi.org/10.1509/jmkg.64.4.36.18070	PROPN
ajfa-12290	219	2	watts	watts	PROPN
ajfa-12290	219	3	,	,	PUNCT
ajfa-12290	219	4	r.l	r.l	PROPN
ajfa-12290	219	5	.	.	PROPN
ajfa-12290	219	6	,	,	PUNCT
ajfa-12290	219	7	&	&	CCONJ
ajfa-12290	219	8	zimmerman	zimmerman	PROPN
ajfa-12290	219	9	,	,	PUNCT
ajfa-12290	219	10	j.	j.	PROPN
ajfa-12290	219	11	(	(	PUNCT
ajfa-12290	219	12	1986	1986	NUM
ajfa-12290	219	13	)	)	PUNCT
ajfa-12290	219	14	,	,	PUNCT
ajfa-12290	219	15	positive	positive	ADJ
ajfa-12290	219	16	accounting	accounting	NOUN
ajfa-12290	219	17	theory	theory	NOUN
ajfa-12290	219	18	,	,	PUNCT
ajfa-12290	219	19	prentice	prentice	NOUN
ajfa-12290	219	20	-	-	PUNCT
ajfa-12290	219	21	hall	hall	NOUN
ajfa-12290	219	22	,	,	PUNCT
ajfa-12290	219	23	englewoodcliffs	englewoodcliff	NOUN
ajfa-12290	219	24	,	,	PUNCT
ajfa-12290	219	25	nj	nj	PROPN
ajfa-12290	219	26	.	.	PUNCT