id	sid	tid	token	lemma	pos
ajfa-18939	1	1	microsoft	microsoft	PROPN
ajfa-18939	1	2	word	word	NOUN
ajfa-18939	1	3	18939	18939	NUM
ajfa-18939	1	4	-	-	PUNCT
ajfa-18939	1	5	article	article	NOUN
ajfa-18939	1	6	text-66560	text-66560	NOUN
ajfa-18939	1	7	-	-	PUNCT
ajfa-18939	1	8	writer2	writer2	VERB
ajfa-18939	1	9	-	-	ADJ
ajfa-18939	1	10	new	new	ADJ
ajfa-18939	1	11	receive	receive	VERB
ajfa-18939	1	12	doi:10.5	doi:10.5	VERB
ajfa-18939	1	13	abstra	abstra	PROPN
ajfa-18939	1	14	this	this	DET
ajfa-18939	1	15	re	re	ADP
ajfa-18939	1	16	internal	internal	PROPN
ajfa-18939	1	17	likert	likert	NOUN
ajfa-18939	1	18	s	s	VERB
ajfa-18939	1	19	the	the	DET
ajfa-18939	1	20	ua	ua	PROPN
ajfa-18939	1	21	indepen	indepen	PROPN
ajfa-18939	1	22	auditor	auditor	PROPN
ajfa-18939	1	23	client	client	PROPN
ajfa-18939	1	24	’s	’s	PART
ajfa-18939	1	25	study	study	NOUN
ajfa-18939	1	26	's	's	PART
ajfa-18939	1	27	auditors	auditor	NOUN
ajfa-18939	1	28	the	the	DET
ajfa-18939	1	29	rese	rese	PROPN
ajfa-18939	1	30	continu	continu	PROPN
ajfa-18939	1	31	keywo	keywo	PROPN
ajfa-18939	1	32	audit	audit	NOUN
ajfa-18939	1	33	pr	pr	INTJ
ajfa-18939	1	34	t	t	PROPN
ajfa-18939	1	35	d	d	PROPN
ajfa-18939	1	36	t	t	PROPN
ajfa-18939	1	37	ed	ed	NOUN
ajfa-18939	1	38	:	:	PUNCT
ajfa-18939	1	39	march	march	PROPN
ajfa-18939	1	40	1	1	NUM
ajfa-18939	1	41	5296	5296	NUM
ajfa-18939	1	42	/	/	SYM
ajfa-18939	1	43	ajfa.v	ajfa.v	NOUN
ajfa-18939	2	1	ct	ct	NUM
ajfa-18939	2	2	esearch	esearch	NOUN
ajfa-18939	2	3	inv	inv	VERB
ajfa-18939	2	4	l	l	NOUN
ajfa-18939	2	5	controls	control	NOUN
ajfa-18939	2	6	,	,	PUNCT
ajfa-18939	2	7	a	a	DET
ajfa-18939	2	8	scale	scale	NOUN
ajfa-18939	2	9	-	-	PUNCT
ajfa-18939	2	10	based	base	VERB
ajfa-18939	2	11	ae	ae	PROPN
ajfa-18939	2	12	.	.	PUNCT
ajfa-18939	3	1	multipl	multipl	PROPN
ajfa-18939	3	2	ndent	ndent	PROPN
ajfa-18939	3	3	variab	variab	PROPN
ajfa-18939	3	4	education	education	PROPN
ajfa-18939	3	5	internal	internal	PROPN
ajfa-18939	3	6	co	co	PROPN
ajfa-18939	3	7	findings	findings	PROPN
ajfa-18939	3	8	w	w	PROPN
ajfa-18939	3	9	s	s	NOUN
ajfa-18939	3	10	and	and	CCONJ
ajfa-18939	3	11	firms	firm	NOUN
ajfa-18939	3	12	earch	earch	PROPN
ajfa-18939	3	13	may	may	AUX
ajfa-18939	3	14	a	a	DET
ajfa-18939	3	15	uing	uing	ADJ
ajfa-18939	3	16	educati	educati	NOUN
ajfa-18939	3	17	rds	rd	NOUN
ajfa-18939	3	18	:	:	PUNCT
ajfa-18939	3	19	audit	audit	NOUN
ajfa-18939	3	20	rocedures	rocedure	VERB
ajfa-18939	3	21	pe	pe	ADP
ajfa-18939	3	22	the	the	DET
ajfa-18939	3	23	de	de	PROPN
ajfa-18939	3	24	dr	dr	PROPN
ajfa-18939	3	25	.	.	PROPN
ajfa-18939	3	26	n	n	PROPN
ajfa-18939	3	27	dept	dept	PROPN
ajfa-18939	3	28	.	.	PROPN
ajfa-18939	3	29	of	of	ADP
ajfa-18939	3	30	bus	bus	NOUN
ajfa-18939	3	31	po	po	PROPN
ajfa-18939	3	32	box	box	PROPN
ajfa-18939	3	33	2	2	NUM
ajfa-18939	3	34	tel	tel	PROPN
ajfa-18939	3	35	:	:	PUNCT
ajfa-18939	3	36	39	39	NUM
ajfa-18939	3	37	-	-	SYM
ajfa-18939	3	38	0351	0351	NUM
ajfa-18939	3	39	,	,	PUNCT
ajfa-18939	3	40	2022	2022	NUM
ajfa-18939	3	41	a	a	DET
ajfa-18939	3	42	14i1.18939	14i1.18939	PROPN
ajfa-18939	3	43	vestigates	vestigate	VERB
ajfa-18939	3	44	th	th	X
ajfa-18939	3	45	and	and	CCONJ
ajfa-18939	3	46	audit	audit	NOUN
ajfa-18939	3	47	p	p	X
ajfa-18939	3	48	questionna	questionna	NOUN
ajfa-18939	3	49	e	e	NOUN
ajfa-18939	3	50	regressio	regressio	NOUN
ajfa-18939	3	51	ble	ble	PROPN
ajfa-18939	3	52	was	be	AUX
ajfa-18939	3	53	inv	inv	VERB
ajfa-18939	3	54	are	be	AUX
ajfa-18939	3	55	signific	signific	ADJ
ajfa-18939	3	56	ontrols	ontrol	NOUN
ajfa-18939	3	57	and	and	CCONJ
ajfa-18939	3	58	will	will	AUX
ajfa-18939	3	59	assist	assist	VERB
ajfa-18939	3	60	re	re	ADP
ajfa-18939	3	61	in	in	ADP
ajfa-18939	3	62	allocatin	allocatin	ADJ
ajfa-18939	3	63	aid	aid	NOUN
ajfa-18939	3	64	accounti	accounti	NOUN
ajfa-18939	3	65	on	on	ADP
ajfa-18939	3	66	offering	offer	VERB
ajfa-18939	3	67	quality	quality	NOUN
ajfa-18939	3	68	,	,	PUNCT
ajfa-18939	3	69	aud	aud	PROPN
ajfa-18939	3	70	erformed	erformed	PROPN
ajfa-18939	3	71	etermin	etermin	PROPN
ajfa-18939	3	72	nidhal	nidhal	PROPN
ajfa-18939	3	73	al	al	PROPN
ajfa-18939	3	74	sh	sh	PROPN
ajfa-18939	3	75	iness	iness	PROPN
ajfa-18939	3	76	and	and	CCONJ
ajfa-18939	3	77	m	m	PROPN
ajfa-18939	3	78	24127	24127	NUM
ajfa-18939	3	79	,	,	PUNCT
ajfa-18939	3	80	via	via	ADP
ajfa-18939	3	81	-205	-205	PROPN
ajfa-18939	3	82	-	-	SYM
ajfa-18939	3	83	2250	2250	NUM
ajfa-18939	3	84	accepted	accept	VERB
ajfa-18939	3	85	:	:	PUNCT
ajfa-18939	3	86	a	a	DET
ajfa-18939	3	87	url	url	NOUN
ajfa-18939	3	88	:	:	PUNCT
ajfa-18939	3	89	ht	ht	PROPN
ajfa-18939	3	90	he	he	PRON
ajfa-18939	3	91	impact	impact	NOUN
ajfa-18939	3	92	procedures	procedure	NOUN
ajfa-18939	3	93	p	p	NOUN
ajfa-18939	3	94	ire	ire	NOUN
ajfa-18939	3	95	was	be	AUX
ajfa-18939	3	96	dist	dist	NOUN
ajfa-18939	3	97	n	n	PRON
ajfa-18939	3	98	analysis	analysis	NOUN
ajfa-18939	3	99	vestigated	vestigate	VERB
ajfa-18939	3	100	.	.	PUNCT
ajfa-18939	4	1	t	t	PROPN
ajfa-18939	5	1	cantly	cantly	ADV
ajfa-18939	5	2	and	and	CCONJ
ajfa-18939	5	3	d	d	ADP
ajfa-18939	5	4	audit	audit	NOUN
ajfa-18939	5	5	proc	proc	NOUN
ajfa-18939	5	6	ecruiters	ecruiter	NOUN
ajfa-18939	5	7	in	in	ADP
ajfa-18939	5	8	ng	ng	PROPN
ajfa-18939	5	9	human	human	PROPN
ajfa-18939	5	10	ca	ca	PROPN
ajfa-18939	5	11	ing	ing	PROPN
ajfa-18939	5	12	institute	institute	PROPN
ajfa-18939	5	13	s.	s.	PROPN
ajfa-18939	5	14	ditor	ditor	PROPN
ajfa-18939	5	15	experi	experi	PROPN
ajfa-18939	5	16	21	21	NUM
ajfa-18939	5	17	nants	nant	NOUN
ajfa-18939	5	18	of	of	ADP
ajfa-18939	5	19	hanti	hanti	PROPN
ajfa-18939	5	20	(	(	PUNCT
ajfa-18939	5	21	corre	corre	PROPN
ajfa-18939	5	22	management	management	PROPN
ajfa-18939	5	23	caniana	caniana	PROPN
ajfa-18939	5	24	2	2	NUM
ajfa-18939	5	25	,	,	PUNCT
ajfa-18939	5	26	e	e	NOUN
ajfa-18939	5	27	-	-	NOUN
ajfa-18939	5	28	mail	mail	NOUN
ajfa-18939	5	29	:	:	PUNCT
ajfa-18939	5	30	n	n	NUM
ajfa-18939	5	31	april	april	PROPN
ajfa-18939	5	32	7	7	NUM
ajfa-18939	5	33	,	,	PUNCT
ajfa-18939	5	34	2022	2022	NUM
ajfa-18939	5	35	https://doi.or	https://doi.or	X
ajfa-18939	5	36	of	of	ADP
ajfa-18939	5	37	auditor	auditor	NOUN
ajfa-18939	5	38	performed	perform	VERB
ajfa-18939	5	39	tributed	tribute	VERB
ajfa-18939	5	40	to	to	ADP
ajfa-18939	5	41	a	a	PRON
ajfa-18939	5	42	was	be	AUX
ajfa-18939	5	43	adopte	adopte	NOUN
ajfa-18939	5	44	the	the	DET
ajfa-18939	5	45	results	result	NOUN
ajfa-18939	5	46	positively	positively	ADV
ajfa-18939	5	47	cedures	cedure	NOUN
ajfa-18939	5	48	are	be	AUX
ajfa-18939	5	49	n	n	PRON
ajfa-18939	5	50	identifying	identify	VERB
ajfa-18939	5	51	apital	apital	ADJ
ajfa-18939	5	52	to	to	ADP
ajfa-18939	5	53	the	the	DET
ajfa-18939	5	54	es	es	NOUN
ajfa-18939	5	55	and	and	CCONJ
ajfa-18939	5	56	audit	audit	NOUN
ajfa-18939	5	57	ience	ience	NOUN
ajfa-18939	5	58	,	,	PUNCT
ajfa-18939	5	59	audit	audit	NOUN
ajfa-18939	5	60	asian	asian	ADJ
ajfa-18939	5	61	f	f	PROPN
ajfa-18939	5	62	audit	audit	NOUN
ajfa-18939	5	63	esponding	esponding	PROPN
ajfa-18939	5	64	au	au	PROPN
ajfa-18939	5	65	t	t	PROPN
ajfa-18939	5	66	,	,	PUNCT
ajfa-18939	5	67	university	university	NOUN
ajfa-18939	5	68	bergamo	bergamo	NOUN
ajfa-18939	5	69	(	(	PUNCT
ajfa-18939	5	70	b	b	NOUN
ajfa-18939	5	71	nidhal.alsha	nidhal.alsha	DET
ajfa-18939	5	72	2	2	NUM
ajfa-18939	5	73	publ	publ	NOUN
ajfa-18939	5	74	rg/10.5296/	rg/10.5296/	PROPN
ajfa-18939	5	75	r	r	NOUN
ajfa-18939	5	76	experienc	experienc	NOUN
ajfa-18939	5	77	on	on	ADP
ajfa-18939	5	78	audit	audit	NOUN
ajfa-18939	5	79	qu	qu	PROPN
ajfa-18939	5	80	auditors	auditor	NOUN
ajfa-18939	5	81	wit	wit	ADP
ajfa-18939	5	82	ed	ed	PROPN
ajfa-18939	5	83	to	to	ADP
ajfa-18939	5	84	analy	analy	PROPN
ajfa-18939	5	85	demonstrat	demonstrat	PROPN
ajfa-18939	5	86	associated	associated	PROPN
ajfa-18939	5	87	e	e	PROPN
ajfa-18939	5	88	not	not	PART
ajfa-18939	5	89	assoc	assoc	VERB
ajfa-18939	5	90	g	g	PROPN
ajfa-18939	5	91	the	the	DET
ajfa-18939	5	92	appro	appro	PROPN
ajfa-18939	5	93	eir	eir	VERB
ajfa-18939	5	94	large	large	ADJ
ajfa-18939	5	95	and	and	CCONJ
ajfa-18939	5	96	t	t	NOUN
ajfa-18939	5	97	firms	firm	NOUN
ajfa-18939	5	98	in	in	ADP
ajfa-18939	5	99	d	d	PROPN
ajfa-18939	5	100	tor	tor	NOUN
ajfa-18939	5	101	educatio	educatio	NOUN
ajfa-18939	5	102	n	n	PRON
ajfa-18939	5	103	journal	journal	NOUN
ajfa-18939	5	104	of	of	ADP
ajfa-18939	5	105	f	f	PROPN
ajfa-18939	5	106	quality	quality	PROPN
ajfa-18939	5	107	uthor	uthor	PROPN
ajfa-18939	5	108	)	)	PUNCT
ajfa-18939	5	109	y	y	PROPN
ajfa-18939	5	110	of	of	ADP
ajfa-18939	5	111	bergam	bergam	PROPN
ajfa-18939	5	112	bg	bg	PROPN
ajfa-18939	5	113	)	)	PUNCT
ajfa-18939	5	114	,	,	PUNCT
ajfa-18939	5	115	italy	italy	PROPN
ajfa-18939	5	116	anti@unibg	anti@unibg	PROPN
ajfa-18939	5	117	.	.	PROPN
ajfa-18939	6	1	lished	lishe	VERB
ajfa-18939	6	2	:	:	PUNCT
ajfa-18939	7	1	june	june	PROPN
ajfa-18939	7	2	ajfa.v14i1.1	ajfa.v14i1.1	PROPN
ajfa-18939	7	3	e	e	PROPN
ajfa-18939	7	4	,	,	PUNCT
ajfa-18939	7	5	auditor	auditor	NOUN
ajfa-18939	7	6	uality	uality	NOUN
ajfa-18939	7	7	in	in	ADP
ajfa-18939	7	8	th	th	X
ajfa-18939	7	9	th	th	X
ajfa-18939	7	10	financial	financial	ADJ
ajfa-18939	7	11	yze	yze	PROPN
ajfa-18939	7	12	data	datum	NOUN
ajfa-18939	7	13	sin	sin	NOUN
ajfa-18939	7	14	te	te	ADP
ajfa-18939	7	15	that	that	DET
ajfa-18939	7	16	audi	audi	PROPN
ajfa-18939	7	17	with	with	ADP
ajfa-18939	7	18	audit	audit	NOUN
ajfa-18939	7	19	ciated	ciate	VERB
ajfa-18939	7	20	with	with	ADP
ajfa-18939	7	21	opriate	opriate	NOUN
ajfa-18939	7	22	crite	crite	NOUN
ajfa-18939	7	23	d	d	NOUN
ajfa-18939	7	24	sensitive	sensitive	NOUN
ajfa-18939	7	25	c	c	VERB
ajfa-18939	7	26	eveloping	evelope	VERB
ajfa-18939	7	27	a	a	DET
ajfa-18939	7	28	on	on	ADP
ajfa-18939	7	29	,	,	PUNCT
ajfa-18939	7	30	internal	internal	ADJ
ajfa-18939	7	31	finance	finance	PROPN
ajfa-18939	7	32	&	&	CCONJ
ajfa-18939	7	33	ac	ac	PROPN
ajfa-18939	7	34	issn	issn	PROPN
ajfa-18939	7	35	19	19	NUM
ajfa-18939	7	36	2022	2022	NUM
ajfa-18939	7	37	,	,	PUNCT
ajfa-18939	7	38	vol	vol	NOUN
ajfa-18939	7	39	.	.	NOUN
ajfa-18939	7	40	1	1	NUM
ajfa-18939	7	41	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	7	42	y	y	PROPN
ajfa-18939	7	43	mo	mo	PROPN
ajfa-18939	7	44	.it	.it	PUNCT
ajfa-18939	8	1	e	e	PROPN
ajfa-18939	8	2	1	1	NUM
ajfa-18939	8	3	,	,	PUNCT
ajfa-18939	8	4	2022	2022	NUM
ajfa-18939	8	5	18939	18939	NUM
ajfa-18939	8	6	education	education	NOUN
ajfa-18939	8	7	,	,	PUNCT
ajfa-18939	8	8	he	he	PRON
ajfa-18939	8	9	uae	uae	PROPN
ajfa-18939	8	10	.	.	PUNCT
ajfa-18939	9	1	an	an	DET
ajfa-18939	9	2	audit	audit	NOUN
ajfa-18939	9	3	exper	exper	NOUN
ajfa-18939	9	4	nce	nce	NOUN
ajfa-18939	9	5	more	more	ADV
ajfa-18939	9	6	th	th	X
ajfa-18939	9	7	itor	itor	NOUN
ajfa-18939	9	8	experie	experie	PROPN
ajfa-18939	9	9	t	t	PROPN
ajfa-18939	9	10	quality	quality	NOUN
ajfa-18939	9	11	,	,	PUNCT
ajfa-18939	9	12	w	w	PROPN
ajfa-18939	9	13	audit	audit	NOUN
ajfa-18939	9	14	qual	qual	ADJ
ajfa-18939	9	15	eria	eria	PROPN
ajfa-18939	9	16	for	for	ADP
ajfa-18939	9	17	hiri	hiri	NOUN
ajfa-18939	9	18	clients	client	NOUN
ajfa-18939	9	19	.	.	PUNCT
ajfa-18939	10	1	add	add	VERB
ajfa-18939	10	2	and	and	CCONJ
ajfa-18939	10	3	improvi	improvi	PROPN
ajfa-18939	10	4	l	l	NOUN
ajfa-18939	10	5	control	control	NOUN
ajfa-18939	10	6	of	of	ADP
ajfa-18939	10	7	ccounting	ccounte	VERB
ajfa-18939	10	8	946	946	NUM
ajfa-18939	10	9	-	-	PUNCT
ajfa-18939	10	10	052x	052x	NUM
ajfa-18939	10	11	14	14	NUM
ajfa-18939	10	12	,	,	PUNCT
ajfa-18939	10	13	no	no	INTJ
ajfa-18939	10	14	.	.	NOUN
ajfa-18939	10	15	1	1	NUM
ajfa-18939	10	16	think.org/	think.org/	NOUN
ajfa-18939	10	17	client	client	NOUN
ajfa-18939	10	18	’s	’s	PART
ajfa-18939	10	19	n	n	CCONJ
ajfa-18939	10	20	online	online	ADJ
ajfa-18939	10	21	rience	rience	NOUN
ajfa-18939	10	22	in	in	ADP
ajfa-18939	10	23	han	han	PROPN
ajfa-18939	10	24	one	one	NUM
ajfa-18939	10	25	ence	ence	NOUN
ajfa-18939	10	26	and	and	CCONJ
ajfa-18939	10	27	while	while	SCONJ
ajfa-18939	10	28	the	the	DET
ajfa-18939	10	29	lity	lity	NOUN
ajfa-18939	10	30	.	.	PUNCT
ajfa-18939	11	1	the	the	DET
ajfa-18939	11	2	ing	ing	ADJ
ajfa-18939	11	3	new	new	ADJ
ajfa-18939	11	4	ditionally	ditionally	ADV
ajfa-18939	11	5	,	,	PUNCT
ajfa-18939	11	6	ing	e	VERB
ajfa-18939	11	7	their	their	PRON
ajfa-18939	11	8	f	f	PROPN
ajfa-18939	11	9	clients	client	NOUN
ajfa-18939	11	10	,	,	PUNCT
ajfa-18939	11	11	1	1	X
ajfa-18939	11	12	.	.	X
ajfa-18939	11	13	intro	intro	VERB
ajfa-18939	11	14	accord	accord	NOUN
ajfa-18939	11	15	fraud	fraud	NOUN
ajfa-18939	11	16	.	.	PUNCT
ajfa-18939	12	1	w	w	PROPN
ajfa-18939	12	2	potentia	potentia	PROPN
ajfa-18939	12	3	examin	examin	PROPN
ajfa-18939	12	4	explain	explain	VERB
ajfa-18939	12	5	(	(	PUNCT
ajfa-18939	12	6	ashfor	ashfor	ADP
ajfa-18939	12	7	order	order	NOUN
ajfa-18939	12	8	to	to	PART
ajfa-18939	12	9	gain	gain	VERB
ajfa-18939	12	10	mo	mo	PROPN
ajfa-18939	12	11	fraud	fraud	PROPN
ajfa-18939	12	12	ri	ri	PROPN
ajfa-18939	12	13	fraud	fraud	PROPN
ajfa-18939	12	14	,	,	PUNCT
ajfa-18939	12	15	signific	signific	PROPN
ajfa-18939	12	16	professi	professi	ADJ
ajfa-18939	12	17	the	the	DET
ajfa-18939	12	18	best	good	ADJ
ajfa-18939	12	19	events	event	NOUN
ajfa-18939	12	20	c	c	NOUN
ajfa-18939	12	21	by	by	ADP
ajfa-18939	12	22	clien	clien	PROPN
ajfa-18939	12	23	ketchan	ketchan	PROPN
ajfa-18939	12	24	auditin	auditin	PROPN
ajfa-18939	12	25	entruste	entruste	PROPN
ajfa-18939	12	26	europea	europea	PROPN
ajfa-18939	12	27	inflows	inflow	NOUN
ajfa-18939	12	28	annual	annual	ADJ
ajfa-18939	12	29	transact	transact	NOUN
ajfa-18939	12	30	perform	perform	VERB
ajfa-18939	12	31	regardin	regardin	NOUN
ajfa-18939	12	32	applied	apply	VERB
ajfa-18939	12	33	through	through	ADP
ajfa-18939	12	34	perform	perform	NOUN
ajfa-18939	12	35	steward	steward	PROPN
ajfa-18939	12	36	steward	steward	PROPN
ajfa-18939	12	37	interest	interest	NOUN
ajfa-18939	12	38	enhance	enhance	NOUN
ajfa-18939	12	39	(	(	PUNCT
ajfa-18939	12	40	donald	donald	NOUN
ajfa-18939	12	41	efforts	efforts	PROPN
ajfa-18939	12	42	r	r	PROPN
ajfa-18939	12	43	&	&	CCONJ
ajfa-18939	12	44	wilk	wilk	PROPN
ajfa-18939	12	45	authors	author	NOUN
ajfa-18939	12	46	jeanjean	jeanjean	PROPN
ajfa-18939	12	47	(	(	PUNCT
ajfa-18939	12	48	1981	1981	NUM
ajfa-18939	12	49	)	)	PUNCT
ajfa-18939	12	50	client	client	NOUN
ajfa-18939	12	51	's	's	PART
ajfa-18939	12	52	assuran	assuran	VERB
ajfa-18939	12	53	1	1	NUM
ajfa-18939	12	54	internat	internat	NOUN
ajfa-18939	12	55	oduction	oduction	NOUN
ajfa-18939	12	56	ing	e	VERB
ajfa-18939	12	57	to	to	PART
ajfa-18939	12	58	surve	surve	VERB
ajfa-18939	12	59	when	when	SCONJ
ajfa-18939	12	60	applie	applie	PROPN
ajfa-18939	12	61	al	al	PROPN
ajfa-18939	12	62	loss	loss	PROPN
ajfa-18939	12	63	of	of	ADP
ajfa-18939	12	64	ners	ner	NOUN
ajfa-18939	12	65	,	,	PUNCT
ajfa-18939	12	66	2010	2010	NUM
ajfa-18939	12	67	)	)	PUNCT
ajfa-18939	12	68	.	.	PUNCT
ajfa-18939	13	1	ed	ed	NOUN
ajfa-18939	13	2	as	as	ADP
ajfa-18939	13	3	an	an	DET
ajfa-18939	13	4	a	a	DET
ajfa-18939	13	5	rth	rth	PROPN
ajfa-18939	13	6	&	&	CCONJ
ajfa-18939	13	7	anan	anan	PROPN
ajfa-18939	13	8	o	o	PROPN
ajfa-18939	13	9	avoid	avoid	VERB
ajfa-18939	13	10	such	such	ADJ
ajfa-18939	13	11	ore	ore	NOUN
ajfa-18939	13	12	trust	trust	NOUN
ajfa-18939	13	13	fro	fro	NOUN
ajfa-18939	13	14	isk	isk	NOUN
ajfa-18939	13	15	factors	factor	NOUN
ajfa-18939	13	16	t	t	X
ajfa-18939	13	17	such	such	ADJ
ajfa-18939	13	18	as	as	ADP
ajfa-18939	13	19	cantly	cantly	ADV
ajfa-18939	13	20	relate	relate	VERB
ajfa-18939	13	21	ionals	ional	NOUN
ajfa-18939	13	22	to	to	PART
ajfa-18939	13	23	pr	pr	VERB
ajfa-18939	13	24	t	t	PROPN
ajfa-18939	13	25	outcome	outcome	NOUN
ajfa-18939	13	26	,	,	PUNCT
ajfa-18939	13	27	t	t	PROPN
ajfa-18939	13	28	could	could	AUX
ajfa-18939	13	29	be	be	AUX
ajfa-18939	13	30	co	co	VERB
ajfa-18939	13	31	nts	nt	NOUN
ajfa-18939	13	32	.	.	PUNCT
ajfa-18939	14	1	hence	hence	ADV
ajfa-18939	14	2	nd	nd	PROPN
ajfa-18939	14	3	,	,	PUNCT
ajfa-18939	14	4	&	&	CCONJ
ajfa-18939	14	5	morr	morr	PROPN
ajfa-18939	14	6	ng	ng	PROPN
ajfa-18939	14	7	traditiona	traditiona	PROPN
ajfa-18939	14	8	ed	ed	PROPN
ajfa-18939	14	9	with	with	ADP
ajfa-18939	14	10	pu	pu	PROPN
ajfa-18939	15	1	an	an	DET
ajfa-18939	15	2	court	court	NOUN
ajfa-18939	15	3	of	of	ADP
ajfa-18939	15	4	s	s	NOUN
ajfa-18939	15	5	and	and	CCONJ
ajfa-18939	15	6	outflo	outflo	ADJ
ajfa-18939	15	7	financial	financial	ADJ
ajfa-18939	15	8	sta	sta	PROPN
ajfa-18939	15	9	tions	tion	NOUN
ajfa-18939	15	10	,	,	PUNCT
ajfa-18939	15	11	as	as	SCONJ
ajfa-18939	15	12	we	we	PRON
ajfa-18939	15	13	med	me	VERB
ajfa-18939	15	14	to	to	ADP
ajfa-18939	15	15	provi	provi	PROPN
ajfa-18939	15	16	ng	ng	PROPN
ajfa-18939	15	17	a	a	DET
ajfa-18939	15	18	comp	comp	NOUN
ajfa-18939	15	19	to	to	ADP
ajfa-18939	15	20	steward	steward	PROPN
ajfa-18939	15	21	h	h	PROPN
ajfa-18939	15	22	fraud	fraud	NOUN
ajfa-18939	15	23	pr	pr	NOUN
ajfa-18939	15	24	mance	mance	NOUN
ajfa-18939	15	25	to	to	ADP
ajfa-18939	15	26	sh	sh	PROPN
ajfa-18939	15	27	d	d	PROPN
ajfa-18939	15	28	's	's	PART
ajfa-18939	15	29	and	and	CCONJ
ajfa-18939	15	30	princ	princ	PROPN
ajfa-18939	15	31	dship	dship	NOUN
ajfa-18939	15	32	theory	theory	NOUN
ajfa-18939	15	33	s	s	PART
ajfa-18939	15	34	,	,	PUNCT
ajfa-18939	15	35	given	give	VERB
ajfa-18939	15	36	th	th	ADP
ajfa-18939	15	37	e	e	ADP
ajfa-18939	15	38	the	the	DET
ajfa-18939	15	39	qualit	qualit	PROPN
ajfa-18939	15	40	dson	dson	PROPN
ajfa-18939	15	41	,	,	PUNCT
ajfa-18939	15	42	schoo	schoo	PROPN
ajfa-18939	15	43	represented	represent	VERB
ajfa-18939	15	44	kins	kin	NOUN
ajfa-18939	15	45	,	,	PUNCT
ajfa-18939	15	46	2021	2021	NUM
ajfa-18939	15	47	)	)	PUNCT
ajfa-18939	15	48	.	.	PUNCT
ajfa-18939	16	1	s	s	AUX
ajfa-18939	16	2	have	have	VERB
ajfa-18939	16	3	wid	wid	NOUN
ajfa-18939	16	4	n	n	CCONJ
ajfa-18939	16	5	,	,	PUNCT
ajfa-18939	16	6	&	&	CCONJ
ajfa-18939	16	7	suca	suca	PROPN
ajfa-18939	16	8	,	,	PUNCT
ajfa-18939	16	9	has	have	AUX
ajfa-18939	16	10	defined	define	VERB
ajfa-18939	16	11	accounting	accounting	NOUN
ajfa-18939	16	12	nce	nce	NOUN
ajfa-18939	16	13	that	that	PRON
ajfa-18939	16	14	the	the	DET
ajfa-18939	16	15	tional	tional	ADJ
ajfa-18939	16	16	auditing	auditing	NOUN
ajfa-18939	16	17	ey	ey	INTJ
ajfa-18939	16	18	responde	responde	INTJ
ajfa-18939	16	19	ed	ed	NOUN
ajfa-18939	16	20	to	to	ADP
ajfa-18939	16	21	the	the	DET
ajfa-18939	16	22	es	es	NOUN
ajfa-18939	16	23	more	more	ADJ
ajfa-18939	16	24	than	than	ADP
ajfa-18939	16	25	today	today	NOUN
ajfa-18939	16	26	's	's	PART
ajfa-18939	16	27	bu	bu	NOUN
ajfa-18939	16	28	abuse	abuse	NOUN
ajfa-18939	16	29	of	of	ADP
ajfa-18939	16	30	po	po	PROPN
ajfa-18939	16	31	nd	nd	ADP
ajfa-18939	16	32	,	,	PUNCT
ajfa-18939	16	33	2003	2003	NUM
ajfa-18939	16	34	)	)	PUNCT
ajfa-18939	16	35	.	.	PUNCT
ajfa-18939	17	1	a	a	DET
ajfa-18939	17	2	h	h	NOUN
ajfa-18939	17	3	threats	threat	NOUN
ajfa-18939	17	4	.	.	PUNCT
ajfa-18939	18	1	t	t	PROPN
ajfa-18939	18	2	om	om	PROPN
ajfa-18939	18	3	third	third	ADJ
ajfa-18939	18	4	pa	pa	PROPN
ajfa-18939	18	5	that	that	PRON
ajfa-18939	18	6	serve	serve	VERB
ajfa-18939	18	7	a	a	DET
ajfa-18939	18	8	increased	increase	VERB
ajfa-18939	18	9	ed	ed	PROPN
ajfa-18939	18	10	party	party	PROPN
ajfa-18939	18	11	tra	tra	PROPN
ajfa-18939	18	12	ractice	ractice	VERB
ajfa-18939	18	13	their	their	PRON
ajfa-18939	18	14	they	they	PRON
ajfa-18939	18	15	do	do	AUX
ajfa-18939	18	16	not	not	PART
ajfa-18939	18	17	mplex	mplex	VERB
ajfa-18939	18	18	and	and	CCONJ
ajfa-18939	18	19	,	,	PUNCT
ajfa-18939	18	20	standards	standard	NOUN
ajfa-18939	18	21	is	be	AUX
ajfa-18939	18	22	,	,	PUNCT
ajfa-18939	18	23	2004	2004	NUM
ajfa-18939	18	24	)	)	PUNCT
ajfa-18939	18	25	.	.	PUNCT
ajfa-18939	19	1	ally	ally	PROPN
ajfa-18939	19	2	refers	refer	VERB
ajfa-18939	19	3	ublic	ublic	ADJ
ajfa-18939	19	4	power	power	NOUN
ajfa-18939	19	5	f	f	PROPN
ajfa-18939	19	6	auditors	auditor	NOUN
ajfa-18939	19	7	(	(	PUNCT
ajfa-18939	19	8	ows	ow	NOUN
ajfa-18939	19	9	,	,	PUNCT
ajfa-18939	19	10	classif	classif	VERB
ajfa-18939	19	11	atements	atement	NOUN
ajfa-18939	19	12	;	;	PUNCT
ajfa-18939	19	13	a	a	DET
ajfa-18939	19	14	ell	ell	NOUN
ajfa-18939	19	15	as	as	ADP
ajfa-18939	19	16	compl	compl	PROPN
ajfa-18939	19	17	ide	ide	PROPN
ajfa-18939	19	18	third	third	ADJ
ajfa-18939	19	19	pa	pa	PROPN
ajfa-18939	19	20	pany	pany	PROPN
ajfa-18939	19	21	's	's	PART
ajfa-18939	19	22	finan	finan	NOUN
ajfa-18939	19	23	dship	dship	NOUN
ajfa-18939	19	24	theor	theor	PROPN
ajfa-18939	19	25	revention	revention	NOUN
ajfa-18939	19	26	,	,	PUNCT
ajfa-18939	19	27	hareholders	hareholder	NOUN
ajfa-18939	19	28	cipal	cipal	PROPN
ajfa-18939	19	29	's	's	PART
ajfa-18939	19	30	intere	intere	NOUN
ajfa-18939	19	31	y	y	PROPN
ajfa-18939	19	32	presuppo	presuppo	VERB
ajfa-18939	19	33	he	he	PRON
ajfa-18939	19	34	steward	steward	PROPN
ajfa-18939	19	35	'	'	PART
ajfa-18939	19	36	ty	ty	NUM
ajfa-18939	19	37	of	of	ADP
ajfa-18939	19	38	their	their	PRON
ajfa-18939	19	39	orman	orman	NOUN
ajfa-18939	19	40	,	,	PUNCT
ajfa-18939	19	41	&	&	CCONJ
ajfa-18939	19	42	d	d	PROPN
ajfa-18939	19	43	d	d	NOUN
ajfa-18939	19	44	by	by	ADP
ajfa-18939	19	45	audit	audit	NOUN
ajfa-18939	19	46	ho	ho	PROPN
ajfa-18939	19	47	dely	dely	ADV
ajfa-18939	19	48	debate	debate	VERB
ajfa-18939	19	49	2014	2014	NUM
ajfa-18939	19	50	;	;	PUNCT
ajfa-18939	19	51	caha	caha	PROPN
ajfa-18939	20	1	d	d	VERB
ajfa-18939	20	2	it	it	PRON
ajfa-18939	20	3	as	as	ADP
ajfa-18939	20	4	the	the	DET
ajfa-18939	20	5	g	g	PROPN
ajfa-18939	20	6	system	system	NOUN
ajfa-18939	20	7	,	,	PUNCT
ajfa-18939	20	8	w	w	PROPN
ajfa-18939	20	9	financial	financial	PROPN
ajfa-18939	20	10	st	st	PROPN
ajfa-18939	20	11	and	and	CCONJ
ajfa-18939	20	12	assurance	assurance	NOUN
ajfa-18939	20	13	ents	ent	NOUN
ajfa-18939	20	14	,	,	PUNCT
ajfa-18939	20	15	the	the	DET
ajfa-18939	20	16	ave	ave	NOUN
ajfa-18939	20	17	timated	timate	VERB
ajfa-18939	20	18	200	200	NUM
ajfa-18939	20	19	$	$	SYM
ajfa-18939	20	20	2.9	2.9	NUM
ajfa-18939	20	21	trilli	trilli	NOUN
ajfa-18939	20	22	usinesses	usinesse	NOUN
ajfa-18939	20	23	fa	fa	PROPN
ajfa-18939	20	24	ower	ower	NOUN
ajfa-18939	20	25	and	and	CCONJ
ajfa-18939	20	26	au	au	VERB
ajfa-18939	20	27	as	as	ADP
ajfa-18939	20	28	a	a	DET
ajfa-18939	20	29	result	result	NOUN
ajfa-18939	20	30	,	,	PUNCT
ajfa-18939	20	31	he	he	PRON
ajfa-18939	20	32	external	external	ADJ
ajfa-18939	20	33	arties	artie	NOUN
ajfa-18939	20	34	and	and	CCONJ
ajfa-18939	20	35	p	p	NOUN
ajfa-18939	20	36	s	s	NOUN
ajfa-18939	20	37	indicators	indicator	NOUN
ajfa-18939	20	38	competition	competition	NOUN
ajfa-18939	20	39	ansactions	ansaction	NOUN
ajfa-18939	20	40	(	(	PUNCT
ajfa-18939	20	41	profession	profession	NOUN
ajfa-18939	20	42	guarantee	guarantee	NOUN
ajfa-18939	20	43	f	f	PRON
ajfa-18939	20	44	require	require	VERB
ajfa-18939	20	45	the	the	PRON
ajfa-18939	20	46	can	can	AUX
ajfa-18939	20	47	not	not	PART
ajfa-18939	20	48	rep	rep	VERB
ajfa-18939	20	49	to	to	ADP
ajfa-18939	20	50	verificat	verificat	PROPN
ajfa-18939	20	51	r	r	PROPN
ajfa-18939	20	52	accountab	accountab	NOUN
ajfa-18939	20	53	(	(	PUNCT
ajfa-18939	20	54	2012	2012	NUM
ajfa-18939	20	55	)	)	PUNCT
ajfa-18939	20	56	,	,	PUNCT
ajfa-18939	20	57	whi	whi	PROPN
ajfa-18939	20	58	fies	fie	NOUN
ajfa-18939	20	59	audits	audits	PROPN
ajfa-18939	20	60	nd	nd	PROPN
ajfa-18939	20	61	(	(	PUNCT
ajfa-18939	20	62	b	b	NOUN
ajfa-18939	20	63	)	)	PUNCT
ajfa-18939	20	64	comp	comp	NOUN
ajfa-18939	20	65	liance	liance	NOUN
ajfa-18939	20	66	with	with	ADP
ajfa-18939	20	67	arties	artie	NOUN
ajfa-18939	20	68	with	with	ADP
ajfa-18939	20	69	r	r	NOUN
ajfa-18939	20	70	ncial	ncial	PROPN
ajfa-18939	20	71	perfor	perfor	PROPN
ajfa-18939	20	72	ry	ry	PROPN
ajfa-18939	20	73	,	,	PUNCT
ajfa-18939	20	74	an	an	DET
ajfa-18939	20	75	audit	audit	NOUN
ajfa-18939	20	76	as	as	ADP
ajfa-18939	20	77	auditors	auditor	NOUN
ajfa-18939	20	78	(	(	PUNCT
ajfa-18939	20	79	the	the	DET
ajfa-18939	20	80	princ	princ	PROPN
ajfa-18939	20	81	ests	est	NOUN
ajfa-18939	20	82	diverge	diverge	VERB
ajfa-18939	20	83	oses	os	NOUN
ajfa-18939	20	84	that	that	SCONJ
ajfa-18939	20	85	th	th	X
ajfa-18939	20	86	s	s	VERB
ajfa-18939	20	87	collective	collective	ADJ
ajfa-18939	20	88	work	work	NOUN
ajfa-18939	20	89	in	in	ADP
ajfa-18939	20	90	or	or	CCONJ
ajfa-18939	20	91	davis	davis	PROPN
ajfa-18939	20	92	,	,	PUNCT
ajfa-18939	20	93	1997	1997	NUM
ajfa-18939	20	94	ours	ours	PRON
ajfa-18939	20	95	have	have	VERB
ajfa-18939	20	96	a	a	DET
ajfa-18939	20	97	ed	ed	NOUN
ajfa-18939	20	98	audit	audit	NOUN
ajfa-18939	20	99	qu	qu	PROPN
ajfa-18939	20	100	an	an	PROPN
ajfa-18939	20	101	&	&	CCONJ
ajfa-18939	20	102	sun	sun	NOUN
ajfa-18939	20	103	,	,	PUNCT
ajfa-18939	20	104	2	2	NUM
ajfa-18939	20	105	auditor	auditor	NOUN
ajfa-18939	20	106	's	's	PART
ajfa-18939	20	107	li	li	NOUN
ajfa-18939	20	108	while	while	SCONJ
ajfa-18939	20	109	defon	defon	NOUN
ajfa-18939	20	110	tatements	tatement	NOUN
ajfa-18939	20	111	fa	fa	PROPN
ajfa-18939	20	112	standards	standard	NOUN
ajfa-18939	20	113	boar	boar	VERB
ajfa-18939	20	114	22	22	NUM
ajfa-18939	20	115	erage	erage	NOUN
ajfa-18939	20	116	organ	organ	NOUN
ajfa-18939	20	117	09	09	NUM
ajfa-18939	20	118	gross	gross	ADJ
ajfa-18939	20	119	w	w	NOUN
ajfa-18939	20	120	on	on	ADV
ajfa-18939	20	121	in	in	ADP
ajfa-18939	20	122	total	total	ADJ
ajfa-18939	20	123	ace	ace	PROPN
ajfa-18939	20	124	increasin	increasin	NOUN
ajfa-18939	20	125	uthority	uthority	NOUN
ajfa-18939	20	126	to	to	ADP
ajfa-18939	20	127	businesses	business	NOUN
ajfa-18939	20	128	l	l	NOUN
ajfa-18939	20	129	audit	audit	NOUN
ajfa-18939	20	130	is	be	AUX
ajfa-18939	20	131	on	on	ADP
ajfa-18939	20	132	prevent	prevent	VERB
ajfa-18939	20	133	frau	frau	PROPN
ajfa-18939	20	134	s	s	PROPN
ajfa-18939	20	135	of	of	ADP
ajfa-18939	20	136	an	an	DET
ajfa-18939	20	137	ince	ince	NOUN
ajfa-18939	20	138	n	n	CCONJ
ajfa-18939	20	139	,	,	PUNCT
ajfa-18939	20	140	profitab	profitab	NOUN
ajfa-18939	20	141	(	(	PUNCT
ajfa-18939	20	142	iaasb	iaasb	NOUN
ajfa-18939	20	143	,	,	PUNCT
ajfa-18939	20	144	20	20	NUM
ajfa-18939	20	145	and	and	CCONJ
ajfa-18939	20	146	adhere	adhere	VERB
ajfa-18939	20	147	fraud	fraud	NOUN
ajfa-18939	20	148	detect	detect	NOUN
ajfa-18939	20	149	auditor	auditor	NOUN
ajfa-18939	20	150	’s	’s	PART
ajfa-18939	20	151	ju	ju	PROPN
ajfa-18939	20	152	eplace	eplace	NOUN
ajfa-18939	20	153	the	the	DET
ajfa-18939	20	154	a	a	DET
ajfa-18939	20	155	tion	tion	NOUN
ajfa-18939	20	156	by	by	ADP
ajfa-18939	20	157	an	an	DET
ajfa-18939	20	158	ble	ble	NOUN
ajfa-18939	20	159	by	by	ADP
ajfa-18939	20	160	prov	prov	PROPN
ajfa-18939	20	161	ich	ich	PROPN
ajfa-18939	20	162	is	be	AUX
ajfa-18939	20	163	respo	respo	NOUN
ajfa-18939	20	164	into	into	ADP
ajfa-18939	20	165	(	(	PUNCT
ajfa-18939	20	166	a	a	DET
ajfa-18939	20	167	)	)	PUNCT
ajfa-18939	20	168	fin	fin	NOUN
ajfa-18939	20	169	pliance	pliance	NOUN
ajfa-18939	20	170	aud	aud	PROPN
ajfa-18939	20	171	applicable	applicable	ADJ
ajfa-18939	20	172	reasonable	reasonable	ADJ
ajfa-18939	20	173	a	a	DET
ajfa-18939	20	174	rmance	rmance	NOUN
ajfa-18939	20	175	as	as	ADP
ajfa-18939	20	176	t	t	PROPN
ajfa-18939	20	177	is	be	AUX
ajfa-18939	20	178	viewed	view	VERB
ajfa-18939	20	179	s	s	PRON
ajfa-18939	20	180	(	(	PUNCT
ajfa-18939	20	181	the	the	DET
ajfa-18939	20	182	stew	stew	NOUN
ajfa-18939	20	183	cipal	cipal	NOUN
ajfa-18939	20	184	)	)	PUNCT
ajfa-18939	20	185	in	in	ADP
ajfa-18939	20	186	e	e	NOUN
ajfa-18939	20	187	,	,	PUNCT
ajfa-18939	20	188	the	the	DET
ajfa-18939	20	189	stewa	stewa	PROPN
ajfa-18939	21	1	he	he	PRON
ajfa-18939	21	2	steward	steward	NOUN
ajfa-18939	21	3	e	e	PROPN
ajfa-18939	21	4	behaviora	behaviora	PROPN
ajfa-18939	21	5	rder	rder	NOUN
ajfa-18939	21	6	to	to	PART
ajfa-18939	21	7	help	help	VERB
ajfa-18939	21	8	7	7	NUM
ajfa-18939	21	9	)	)	PUNCT
ajfa-18939	21	10	,	,	PUNCT
ajfa-18939	21	11	especial	especial	ADJ
ajfa-18939	21	12	direct	direct	ADJ
ajfa-18939	21	13	impa	impa	PROPN
ajfa-18939	21	14	uality	uality	NOUN
ajfa-18939	21	15	(	(	PUNCT
ajfa-18939	21	16	alle	alle	NOUN
ajfa-18939	21	17	2015	2015	NUM
ajfa-18939	21	18	;	;	PUNCT
ajfa-18939	21	19	che	che	X
ajfa-18939	21	20	,	,	PUNCT
ajfa-18939	21	21	ikelihood	ikelihood	NOUN
ajfa-18939	21	22	o	o	NOUN
ajfa-18939	21	23	nd	nd	INTJ
ajfa-18939	21	24	and	and	CCONJ
ajfa-18939	21	25	zha	zha	PROPN
ajfa-18939	21	26	faithfully	faithfully	ADV
ajfa-18939	21	27	rep	rep	PROPN
ajfa-18939	21	28	rd	rd	PROPN
ajfa-18939	21	29	asian	asian	PROPN
ajfa-18939	21	30	nization	nization	NOUN
ajfa-18939	21	31	lose	lose	VERB
ajfa-18939	21	32	world	world	NOUN
ajfa-18939	21	33	produc	produc	PROPN
ajfa-18939	21	34	l	l	PROPN
ajfa-18939	21	35	fraud	fraud	NOUN
ajfa-18939	21	36	(	(	PUNCT
ajfa-18939	21	37	as	as	SCONJ
ajfa-18939	21	38	ng	ng	PROPN
ajfa-18939	21	39	threats	threat	NOUN
ajfa-18939	21	40	f	f	PRON
ajfa-18939	21	41	achieve	achieve	VERB
ajfa-18939	21	42	pe	pe	PROPN
ajfa-18939	21	43	actively	actively	ADV
ajfa-18939	21	44	co	co	VERB
ajfa-18939	21	45	ne	ne	PROPN
ajfa-18939	21	46	of	of	ADP
ajfa-18939	21	47	the	the	DET
ajfa-18939	21	48	me	i	PRON
ajfa-18939	21	49	ud	ud	INTJ
ajfa-18939	21	50	.	.	PUNCT
ajfa-18939	22	1	the	the	DET
ajfa-18939	22	2	iaa	iaa	NOUN
ajfa-18939	22	3	entive	entive	ADJ
ajfa-18939	22	4	,	,	PUNCT
ajfa-18939	22	5	press	press	NOUN
ajfa-18939	22	6	bility	bility	NOUN
ajfa-18939	22	7	or	or	CCONJ
ajfa-18939	22	8	tr	tr	VERB
ajfa-18939	22	9	020	020	NUM
ajfa-18939	22	10	)	)	PUNCT
ajfa-18939	22	11	.	.	PUNCT
ajfa-18939	23	1	althou	althou	PROPN
ajfa-18939	23	2	e	e	PROPN
ajfa-18939	23	3	to	to	ADP
ajfa-18939	23	4	its	its	PRON
ajfa-18939	23	5	princ	princ	PROPN
ajfa-18939	23	6	tion	tion	NOUN
ajfa-18939	23	7	,	,	PUNCT
ajfa-18939	23	8	especi	especi	VERB
ajfa-18939	23	9	udgment	udgment	ADJ
ajfa-18939	23	10	to	to	ADP
ajfa-18939	23	11	auditor	auditor	NOUN
ajfa-18939	23	12	’s	’s	PART
ajfa-18939	23	13	pr	pr	NOUN
ajfa-18939	23	14	independen	independen	NOUN
ajfa-18939	23	15	viding	vide	VERB
ajfa-18939	23	16	infor	infor	PROPN
ajfa-18939	23	17	onsible	onsible	NOUN
ajfa-18939	23	18	for	for	SCONJ
ajfa-18939	23	19	a	a	DET
ajfa-18939	23	20	nancial	nancial	ADJ
ajfa-18939	23	21	aud	aud	NOUN
ajfa-18939	23	22	dits	dit	NOUN
ajfa-18939	23	23	to	to	PART
ajfa-18939	23	24	ensur	ensur	VERB
ajfa-18939	23	25	laws	law	NOUN
ajfa-18939	23	26	and	and	CCONJ
ajfa-18939	23	27	re	re	AUX
ajfa-18939	23	28	assurance	assurance	NOUN
ajfa-18939	23	29	o	o	PROPN
ajfa-18939	23	30	reported	report	VERB
ajfa-18939	23	31	in	in	ADP
ajfa-18939	23	32	d	d	PROPN
ajfa-18939	23	33	as	as	ADP
ajfa-18939	23	34	a	a	DET
ajfa-18939	23	35	prim	prim	ADJ
ajfa-18939	23	36	ward	ward	NOUN
ajfa-18939	23	37	)	)	PUNCT
ajfa-18939	23	38	will	will	AUX
ajfa-18939	23	39	addition	addition	VERB
ajfa-18939	23	40	t	t	PROPN
ajfa-18939	23	41	ard	ard	PROPN
ajfa-18939	23	42	values	value	NOUN
ajfa-18939	23	43	co	co	X
ajfa-18939	23	44	will	will	AUX
ajfa-18939	23	45	alway	alway	VERB
ajfa-18939	23	46	al	al	PROPN
ajfa-18939	23	47	characte	characte	PROPN
ajfa-18939	23	48	p	p	PROPN
ajfa-18939	23	49	the	the	DET
ajfa-18939	23	50	organ	organ	NOUN
ajfa-18939	23	51	lly	lly	ADV
ajfa-18939	23	52	that	that	SCONJ
ajfa-18939	23	53	it	it	PRON
ajfa-18939	23	54	h	h	PROPN
ajfa-18939	23	55	act	act	VERB
ajfa-18939	23	56	on	on	ADP
ajfa-18939	23	57	audit	audit	NOUN
ajfa-18939	23	58	en	en	X
ajfa-18939	23	59	&	&	CCONJ
ajfa-18939	23	60	wood	wood	PROPN
ajfa-18939	23	61	langli	langli	PROPN
ajfa-18939	23	62	,	,	PUNCT
ajfa-18939	23	63	&	&	CCONJ
ajfa-18939	23	64	s	s	PROPN
ajfa-18939	23	65	of	of	ADP
ajfa-18939	23	66	detecting	detect	VERB
ajfa-18939	23	67	ang	ang	PROPN
ajfa-18939	23	68	(	(	PUNCT
ajfa-18939	23	69	2014	2014	NUM
ajfa-18939	23	70	)	)	PUNCT
ajfa-18939	23	71	present	present	VERB
ajfa-18939	23	72	the	the	DET
ajfa-18939	23	73	n	n	PROPN
ajfa-18939	23	74	journal	journal	NOUN
ajfa-18939	23	75	of	of	ADP
ajfa-18939	23	76	f	f	PROPN
ajfa-18939	23	77	es	es	ADP
ajfa-18939	23	78	5	5	NUM
ajfa-18939	23	79	%	%	NOUN
ajfa-18939	23	80	of	of	ADP
ajfa-18939	23	81	its	its	PRON
ajfa-18939	23	82	ct	ct	NOUN
ajfa-18939	23	83	,	,	PUNCT
ajfa-18939	23	84	this	this	DET
ajfa-18939	23	85	figu	figu	ADJ
ajfa-18939	23	86	ssociation	ssociation	NOUN
ajfa-18939	23	87	o	o	NOUN
ajfa-18939	23	88	from	from	ADP
ajfa-18939	23	89	corrup	corrup	NOUN
ajfa-18939	23	90	ersonal	ersonal	ADJ
ajfa-18939	23	91	or	or	CCONJ
ajfa-18939	23	92	o	o	NOUN
ajfa-18939	23	93	ombat	ombat	NOUN
ajfa-18939	23	94	corru	corru	NOUN
ajfa-18939	23	95	ethods	ethod	NOUN
ajfa-18939	23	96	used	use	VERB
ajfa-18939	23	97	asb1	asb1	PROPN
ajfa-18939	23	98	has	have	VERB
ajfa-18939	23	99	i	i	PROPN
ajfa-18939	23	100	d	d	PROPN
ajfa-18939	23	101	sure	sure	ADJ
ajfa-18939	23	102	,	,	PUNCT
ajfa-18939	23	103	or	or	CCONJ
ajfa-18939	23	104	opp	opp	PROPN
ajfa-18939	23	105	rend	rend	VERB
ajfa-18939	23	106	-	-	PUNCT
ajfa-18939	23	107	level	level	NOUN
ajfa-18939	23	108	ugh	ugh	NOUN
ajfa-18939	23	109	auditin	auditin	NOUN
ajfa-18939	23	110	ciples	ciple	NOUN
ajfa-18939	23	111	and	and	CCONJ
ajfa-18939	23	112	st	st	PROPN
ajfa-18939	23	113	ally	ally	NOUN
ajfa-18939	23	114	given	give	VERB
ajfa-18939	23	115	th	th	PRON
ajfa-18939	23	116	evaluate	evaluate	VERB
ajfa-18939	23	117	oth	oth	PROPN
ajfa-18939	23	118	rofessional	rofessional	PROPN
ajfa-18939	23	119	nt	nt	PROPN
ajfa-18939	23	120	body	body	NOUN
ajfa-18939	23	121	.	.	PUNCT
ajfa-18939	24	1	it	it	PRON
ajfa-18939	24	2	rmation	rmation	VERB
ajfa-18939	24	3	to	to	ADP
ajfa-18939	24	4	auditing	audit	VERB
ajfa-18939	24	5	the	the	DET
ajfa-18939	24	6	dits	dit	NOUN
ajfa-18939	24	7	to	to	ADP
ajfa-18939	24	8	ensu	ensu	NOUN
ajfa-18939	24	9	re	re	ADP
ajfa-18939	24	10	the	the	DET
ajfa-18939	24	11	legalit	legalit	ADJ
ajfa-18939	24	12	egulations	egulation	NOUN
ajfa-18939	24	13	.	.	PUNCT
ajfa-18939	25	1	f	f	X
ajfa-18939	25	2	r	r	NOUN
ajfa-18939	25	3	limited	limit	VERB
ajfa-18939	25	4	-	-	PUNCT
ajfa-18939	25	5	m	m	NOUN
ajfa-18939	25	6	n	n	PRON
ajfa-18939	25	7	financial	financial	ADJ
ajfa-18939	25	8	mary	mary	PROPN
ajfa-18939	25	9	tool	tool	NOUN
ajfa-18939	25	10	fo	fo	ADP
ajfa-18939	25	11	report	report	VERB
ajfa-18939	25	12	th	th	X
ajfa-18939	25	13	o	o	NOUN
ajfa-18939	25	14	any	any	DET
ajfa-18939	25	15	brea	brea	PROPN
ajfa-18939	25	16	ooperation	ooperation	NOUN
ajfa-18939	25	17	o	o	X
ajfa-18939	25	18	ys	ys	PROPN
ajfa-18939	25	19	act	act	VERB
ajfa-18939	25	20	in	in	ADP
ajfa-18939	25	21	t	t	PROPN
ajfa-18939	25	22	r.	r.	PROPN
ajfa-18939	25	23	as	as	ADP
ajfa-18939	25	24	a	a	DET
ajfa-18939	25	25	re	re	NOUN
ajfa-18939	25	26	nization	nization	NOUN
ajfa-18939	25	27	ach	ach	PROPN
ajfa-18939	25	28	has	have	AUX
ajfa-18939	25	29	been	be	AUX
ajfa-18939	25	30	su	su	PROPN
ajfa-18939	25	31	quality	quality	NOUN
ajfa-18939	25	32	(	(	PUNCT
ajfa-18939	25	33	ch	ch	NOUN
ajfa-18939	25	34	dland	dland	NOUN
ajfa-18939	25	35	,	,	PUNCT
ajfa-18939	25	36	2010	2010	NUM
ajfa-18939	25	37	svanström	svanström	ADJ
ajfa-18939	25	38	,	,	PUNCT
ajfa-18939	25	39	g	g	PROPN
ajfa-18939	25	40	and	and	CCONJ
ajfa-18939	25	41	repor	repor	PROPN
ajfa-18939	25	42	assert	assert	VERB
ajfa-18939	25	43	that	that	DET
ajfa-18939	25	44	firm	firm	NOUN
ajfa-18939	25	45	’s	’s	PART
ajfa-18939	25	46	finan	finan	PROPN
ajfa-18939	25	47	finance	finance	PROPN
ajfa-18939	25	48	&	&	CCONJ
ajfa-18939	25	49	ac	ac	PROPN
ajfa-18939	25	50	issn	issn	PROPN
ajfa-18939	25	51	19	19	NUM
ajfa-18939	25	52	2022	2022	NUM
ajfa-18939	25	53	,	,	PUNCT
ajfa-18939	25	54	vol	vol	NOUN
ajfa-18939	25	55	.	.	NOUN
ajfa-18939	25	56	1	1	NUM
ajfa-18939	25	57	ajfa.macro	ajfa.macro	NOUN
ajfa-18939	25	58	s	s	NOUN
ajfa-18939	25	59	annual	annual	ADJ
ajfa-18939	25	60	rev	rev	PROPN
ajfa-18939	25	61	ure	ure	PROPN
ajfa-18939	25	62	correspo	correspo	PROPN
ajfa-18939	25	63	of	of	ADP
ajfa-18939	25	64	certified	certified	ADJ
ajfa-18939	25	65	ption	ption	NOUN
ajfa-18939	25	66	,	,	PUNCT
ajfa-18939	25	67	which	which	DET
ajfa-18939	25	68	organization	organization	NOUN
ajfa-18939	25	69	uption	uption	NOUN
ajfa-18939	25	70	and	and	CCONJ
ajfa-18939	25	71	d	d	AUX
ajfa-18939	25	72	by	by	ADP
ajfa-18939	25	73	manage	manage	NOUN
ajfa-18939	25	74	dentified	dentifie	VERB
ajfa-18939	25	75	nu	nu	PROPN
ajfa-18939	25	76	portunity	portunity	NOUN
ajfa-18939	25	77	to	to	PART
ajfa-18939	25	78	expectation	expectation	VERB
ajfa-18939	25	79	ng	ng	PROPN
ajfa-18939	25	80	standards	standard	NOUN
ajfa-18939	25	81	tandards	tandard	NOUN
ajfa-18939	25	82	to	to	ADP
ajfa-18939	25	83	that	that	PRON
ajfa-18939	25	84	some	some	DET
ajfa-18939	25	85	ec	ec	PROPN
ajfa-18939	25	86	her	her	PRON
ajfa-18939	25	87	judgme	judgme	NOUN
ajfa-18939	25	88	judgment	judgment	NOUN
ajfa-18939	25	89	acts	act	VERB
ajfa-18939	25	90	to	to	PART
ajfa-18939	25	91	hol	hol	VERB
ajfa-18939	25	92	third	third	ADJ
ajfa-18939	25	93	parti	parti	X
ajfa-18939	25	94	e	e	PROPN
ajfa-18939	25	95	european	european	PROPN
ajfa-18939	25	96	ure	ure	VERB
ajfa-18939	25	97	the	the	DET
ajfa-18939	25	98	accu	accu	PROPN
ajfa-18939	25	99	ity	ity	PROPN
ajfa-18939	25	100	and	and	CCONJ
ajfa-18939	25	101	regu	regu	VERB
ajfa-18939	26	1	financial	financial	ADJ
ajfa-18939	26	2	au	au	PROPN
ajfa-18939	26	3	moderated	moderate	VERB
ajfa-18939	26	4	as	as	ADP
ajfa-18939	26	5	statements	statement	NOUN
ajfa-18939	26	6	for	for	ADP
ajfa-18939	26	7	mitigatin	mitigatin	ADJ
ajfa-18939	26	8	he	he	PRON
ajfa-18939	26	9	firm	firm	NOUN
ajfa-18939	26	10	's	's	PART
ajfa-18939	26	11	f	f	PROPN
ajfa-18939	26	12	aches	ache	NOUN
ajfa-18939	26	13	.	.	PUNCT
ajfa-18939	27	1	even	even	ADV
ajfa-18939	27	2	over	over	ADV
ajfa-18939	27	3	defecti	defecti	VERB
ajfa-18939	27	4	the	the	DET
ajfa-18939	27	5	principa	principa	ADJ
ajfa-18939	27	6	esult	esult	NOUN
ajfa-18939	27	7	,	,	PUNCT
ajfa-18939	27	8	audito	audito	NOUN
ajfa-18939	27	9	hieve	hieve	VERB
ajfa-18939	27	10	its	its	PRON
ajfa-18939	27	11	ob	ob	NOUN
ajfa-18939	27	12	uggested	uggeste	VERB
ajfa-18939	27	13	th	th	X
ajfa-18939	27	14	hristensen	hristensen	PROPN
ajfa-18939	27	15	,	,	PUNCT
ajfa-18939	27	16	n	n	PROPN
ajfa-18939	27	17	0	0	NUM
ajfa-18939	27	18	;	;	PUNCT
ajfa-18939	27	19	alissa	alissa	PROPN
ajfa-18939	27	20	,	,	PUNCT
ajfa-18939	27	21	c	c	PROPN
ajfa-18939	27	22	2018	2018	NUM
ajfa-18939	27	23	)	)	PUNCT
ajfa-18939	27	24	.	.	PUNCT
ajfa-18939	28	1	de	de	ADP
ajfa-18939	28	2	rting	rte	VERB
ajfa-18939	28	3	a	a	DET
ajfa-18939	28	4	brea	brea	PROPN
ajfa-18939	28	5	it	it	PRON
ajfa-18939	28	6	provides	provide	VERB
ajfa-18939	28	7	ncial	ncial	ADJ
ajfa-18939	28	8	condi	condi	NOUN
ajfa-18939	28	9	ccounting	ccounte	VERB
ajfa-18939	28	10	946	946	NUM
ajfa-18939	28	11	-	-	PUNCT
ajfa-18939	28	12	052x	052x	NUM
ajfa-18939	28	13	14	14	NUM
ajfa-18939	28	14	,	,	PUNCT
ajfa-18939	28	15	no	no	INTJ
ajfa-18939	28	16	.	.	NOUN
ajfa-18939	28	17	1	1	NUM
ajfa-18939	28	18	think.org/	think.org/	NOUN
ajfa-18939	28	19	venue	venue	NOUN
ajfa-18939	28	20	to	to	ADP
ajfa-18939	28	21	onds	ond	NOUN
ajfa-18939	28	22	to	to	ADP
ajfa-18939	28	23	a	a	DET
ajfa-18939	28	24	d	d	NOUN
ajfa-18939	28	25	fraud	fraud	NOUN
ajfa-18939	28	26	h	h	NOUN
ajfa-18939	28	27	can	can	AUX
ajfa-18939	28	28	be	be	AUX
ajfa-18939	28	29	nal	nal	ADJ
ajfa-18939	28	30	gain	gain	NOUN
ajfa-18939	28	31	fraud	fraud	NOUN
ajfa-18939	28	32	in	in	ADP
ajfa-18939	28	33	ement	ement	NOUN
ajfa-18939	28	34	to	to	ADP
ajfa-18939	28	35	umerous	umerous	ADJ
ajfa-18939	28	36	commit	commit	NOUN
ajfa-18939	28	37	ns	ns	NUM
ajfa-18939	28	38	,	,	PUNCT
ajfa-18939	28	39	and	and	CCONJ
ajfa-18939	28	40	s	s	AUX
ajfa-18939	28	41	enable	enable	ADJ
ajfa-18939	28	42	achieve	achieve	VERB
ajfa-18939	28	43	conomic	conomic	ADJ
ajfa-18939	28	44	ents	ent	NOUN
ajfa-18939	28	45	used	use	VERB
ajfa-18939	28	46	(	(	PUNCT
ajfa-18939	28	47	shafer	shafer	NOUN
ajfa-18939	28	48	,	,	PUNCT
ajfa-18939	28	49	d	d	PROPN
ajfa-18939	28	50	actors	actor	NOUN
ajfa-18939	28	51	ies	ies	PROPN
ajfa-18939	28	52	.	.	PUNCT
ajfa-18939	29	1	the	the	DET
ajfa-18939	29	2	union	union	NOUN
ajfa-18939	29	3	's	's	PART
ajfa-18939	29	4	uracy	uracy	NOUN
ajfa-18939	29	5	of	of	ADP
ajfa-18939	29	6	ularity	ularity	NOUN
ajfa-18939	29	7	of	of	ADP
ajfa-18939	29	8	udits	udit	NOUN
ajfa-18939	29	9	are	be	AUX
ajfa-18939	29	10	ssurance	ssurance	ADJ
ajfa-18939	29	11	s.	s.	PROPN
ajfa-18939	29	12	when	when	SCONJ
ajfa-18939	29	13	ng	ng	PROPN
ajfa-18939	29	14	costs	cost	VERB
ajfa-18939	29	15	financial	financial	ADJ
ajfa-18939	29	16	n	n	NOUN
ajfa-18939	29	17	if	if	SCONJ
ajfa-18939	29	18	the	the	DET
ajfa-18939	29	19	ion	ion	NOUN
ajfa-18939	29	20	.	.	PUNCT
ajfa-18939	30	1	the	the	DET
ajfa-18939	30	2	al	al	PROPN
ajfa-18939	30	3	's	's	PART
ajfa-18939	30	4	best	good	ADJ
ajfa-18939	30	5	ors	or	NOUN
ajfa-18939	30	6	may	may	AUX
ajfa-18939	30	7	bjectives	bjective	VERB
ajfa-18939	30	8	hat	hat	NOUN
ajfa-18939	30	9	audit	audit	NOUN
ajfa-18939	30	10	newton	newton	PROPN
ajfa-18939	30	11	,	,	PUNCT
ajfa-18939	30	12	capkun	capkun	PROPN
ajfa-18939	30	13	,	,	PUNCT
ajfa-18939	30	14	eangelo	eangelo	VERB
ajfa-18939	30	15	ach	ach	PROPN
ajfa-18939	30	16	in	in	ADP
ajfa-18939	30	17	a	a	DET
ajfa-18939	30	18	s	s	NOUN
ajfa-18939	30	19	greater	great	ADJ
ajfa-18939	30	20	tion	tion	NOUN
ajfa-18939	30	21	and	and	CCONJ
ajfa-18939	30	22	reportin	reportin	PROPN
ajfa-18939	30	23	“	"	PUNCT
ajfa-18939	30	24	conduc	conduc	PROPN
ajfa-18939	30	25	of	of	ADP
ajfa-18939	30	26	valu	valu	PROPN
ajfa-18939	30	27	detectin	detectin	PROPN
ajfa-18939	30	28	complie	complie	PROPN
ajfa-18939	30	29	outputs	output	NOUN
ajfa-18939	30	30	regulati	regulati	VERB
ajfa-18939	30	31	introduc	introduc	PROPN
ajfa-18939	30	32	to	to	PART
ajfa-18939	30	33	ensu	ensu	VERB
ajfa-18939	30	34	the	the	DET
ajfa-18939	30	35	aud	aud	PROPN
ajfa-18939	30	36	spend	spend	VERB
ajfa-18939	30	37	l	l	PROPN
ajfa-18939	30	38	otherwi	otherwi	NOUN
ajfa-18939	30	39	time	time	NOUN
ajfa-18939	30	40	eff	eff	PROPN
ajfa-18939	30	41	and	and	CCONJ
ajfa-18939	30	42	d	d	AUX
ajfa-18939	30	43	rodrígu	rodrígu	VERB
ajfa-18939	30	44	the	the	DET
ajfa-18939	30	45	pur	pur	PROPN
ajfa-18939	30	46	united	united	PROPN
ajfa-18939	30	47	investig	investig	PROPN
ajfa-18939	30	48	objectiv	objectiv	PROPN
ajfa-18939	30	49	eastern	eastern	PROPN
ajfa-18939	30	50	roughly	roughly	ADV
ajfa-18939	30	51	the	the	DET
ajfa-18939	30	52	hsb	hsb	PROPN
ajfa-18939	30	53	country	country	NOUN
ajfa-18939	30	54	387.5	387.5	NUM
ajfa-18939	30	55	b	b	PROPN
ajfa-18939	30	56	account	account	NOUN
ajfa-18939	30	57	insuran	insuran	NOUN
ajfa-18939	30	58	estate	estate	NOUN
ajfa-18939	30	59	a	a	DET
ajfa-18939	30	60	portal	portal	ADJ
ajfa-18939	30	61	,	,	PUNCT
ajfa-18939	30	62	2	2	NUM
ajfa-18939	30	63	four	four	NUM
ajfa-18939	30	64	va	va	PROPN
ajfa-18939	30	65	educatio	educatio	NOUN
ajfa-18939	30	66	to	to	ADP
ajfa-18939	30	67	104	104	NUM
ajfa-18939	30	68	a	a	DET
ajfa-18939	30	69	structur	structur	ADJ
ajfa-18939	30	70	analysis	analysis	NOUN
ajfa-18939	30	71	descript	descript	NOUN
ajfa-18939	30	72	of	of	ADP
ajfa-18939	30	73	the	the	DET
ajfa-18939	30	74	fi	fi	NOUN
ajfa-18939	30	75	2	2	NUM
ajfa-18939	30	76	.	.	PUNCT
ajfa-18939	30	77	liter	liter	NOUN
ajfa-18939	30	78	failure	failure	NOUN
ajfa-18939	30	79	in	in	ADP
ajfa-18939	30	80	some	some	DET
ajfa-18939	30	81	one	one	NUM
ajfa-18939	30	82	mi	mi	NOUN
ajfa-18939	30	83	audit	audit	NOUN
ajfa-18939	30	84	pe	pe	PROPN
ajfa-18939	30	85	firms	firm	NOUN
ajfa-18939	30	86	an	an	DET
ajfa-18939	30	87	ng	ng	PROPN
ajfa-18939	30	88	system	system	NOUN
ajfa-18939	30	89	.	.	PUNCT
ajfa-18939	31	1	cting	cte	VERB
ajfa-18939	31	2	audits	audits	NOUN
ajfa-18939	31	3	ues	ue	NOUN
ajfa-18939	31	4	and	and	CCONJ
ajfa-18939	31	5	eth	eth	PROPN
ajfa-18939	31	6	ng	ng	PROPN
ajfa-18939	31	7	fraud	fraud	PROPN
ajfa-18939	31	8	.	.	PUNCT
ajfa-18939	31	9	”	"	PUNCT
ajfa-18939	32	1	a	a	DET
ajfa-18939	32	2	es	es	NOUN
ajfa-18939	32	3	with	with	ADP
ajfa-18939	32	4	acc	acc	PROPN
ajfa-18939	32	5	,	,	PUNCT
ajfa-18939	32	6	key	key	ADJ
ajfa-18939	32	7	intera	intera	NOUN
ajfa-18939	32	8	ions	ion	NOUN
ajfa-18939	32	9	(	(	PUNCT
ajfa-18939	32	10	acca	acca	AUX
ajfa-18939	32	11	ced	ce	VERB
ajfa-18939	32	12	by	by	ADP
ajfa-18939	32	13	dea	dea	PROPN
ajfa-18939	32	14	ure	ure	VERB
ajfa-18939	32	15	a	a	DET
ajfa-18939	32	16	high	high	ADJ
ajfa-18939	32	17	-	-	PUNCT
ajfa-18939	32	18	q	q	NOUN
ajfa-18939	32	19	dit	dit	NOUN
ajfa-18939	32	20	.	.	PUNCT
ajfa-18939	33	1	for	for	ADP
ajfa-18939	33	2	exa	exa	PROPN
ajfa-18939	33	3	ess	ess	PROPN
ajfa-18939	33	4	time	time	NOUN
ajfa-18939	33	5	an	an	DET
ajfa-18939	33	6	ise	ise	NOUN
ajfa-18939	33	7	.	.	PUNCT
ajfa-18939	34	1	hence	hence	ADV
ajfa-18939	34	2	,	,	PUNCT
ajfa-18939	34	3	ffectively	ffectively	ADV
ajfa-18939	34	4	in	in	ADP
ajfa-18939	34	5	etermine	etermine	ADJ
ajfa-18939	34	6	uez	uez	PROPN
ajfa-18939	34	7	-	-	PUNCT
ajfa-18939	34	8	serrano	serrano	NOUN
ajfa-18939	34	9	rpose	rpose	NOUN
ajfa-18939	34	10	of	of	ADP
ajfa-18939	34	11	thi	thi	VERB
ajfa-18939	34	12	arab	arab	PROPN
ajfa-18939	34	13	emir	emir	PROPN
ajfa-18939	34	14	gate	gate	PROPN
ajfa-18939	35	1	what	what	PRON
ajfa-18939	35	2	f	f	PROPN
ajfa-18939	35	3	ves	f	NOUN
ajfa-18939	35	4	of	of	ADP
ajfa-18939	35	5	the	the	DET
ajfa-18939	35	6	p	p	PROPN
ajfa-18939	35	7	n	n	PRON
ajfa-18939	35	8	nation	nation	NOUN
ajfa-18939	36	1	tha	tha	NOUN
ajfa-18939	37	1	y	y	PROPN
ajfa-18939	37	2	9.3	9.3	NUM
ajfa-18939	37	3	million	million	NUM
ajfa-18939	37	4	bc	bc	PROPN
ajfa-18939	37	5	list	list	NOUN
ajfa-18939	37	6	of	of	ADP
ajfa-18939	37	7	y	y	PROPN
ajfa-18939	37	8	's	's	PART
ajfa-18939	37	9	ongoing	ongoing	ADJ
ajfa-18939	37	10	billion	billion	NUM
ajfa-18939	37	11	.	.	PUNCT
ajfa-18939	38	1	the	the	DET
ajfa-18939	38	2	ting	ting	NOUN
ajfa-18939	38	3	for	for	ADP
ajfa-18939	38	4	29	29	NUM
ajfa-18939	38	5	ce	ce	NOUN
ajfa-18939	38	6	activities	activity	NOUN
ajfa-18939	38	7	activities	activity	NOUN
ajfa-18939	38	8	,	,	PUNCT
ajfa-18939	38	9	a	a	DET
ajfa-18939	38	10	2018	2018	NUM
ajfa-18939	38	11	)	)	PUNCT
ajfa-18939	38	12	.	.	PUNCT
ajfa-18939	39	1	ariables	ariable	NOUN
ajfa-18939	39	2	will	will	AUX
ajfa-18939	39	3	on	on	ADP
ajfa-18939	39	4	,	,	PUNCT
ajfa-18939	39	5	client	client	NOUN
ajfa-18939	39	6	’s	’s	PART
ajfa-18939	39	7	auditors	auditor	NOUN
ajfa-18939	39	8	to	to	PART
ajfa-18939	39	9	e	e	VERB
ajfa-18939	39	10	red	red	VERB
ajfa-18939	39	11	as	as	ADP
ajfa-18939	39	12	follo	follo	PROPN
ajfa-18939	39	13	s	s	PROPN
ajfa-18939	39	14	on	on	ADP
ajfa-18939	39	15	audit	audit	NOUN
ajfa-18939	39	16	tion	tion	NOUN
ajfa-18939	39	17	and	and	CCONJ
ajfa-18939	39	18	inf	inf	PROPN
ajfa-18939	39	19	findings	finding	NOUN
ajfa-18939	39	20	,	,	PUNCT
ajfa-18939	39	21	con	con	PROPN
ajfa-18939	39	22	rature	rature	NOUN
ajfa-18939	39	23	revie	revie	NOUN
ajfa-18939	39	24	to	to	PART
ajfa-18939	39	25	detect	detect	VERB
ajfa-18939	39	26	fr	fr	ADJ
ajfa-18939	39	27	e	e	NOUN
ajfa-18939	39	28	cases	case	NOUN
ajfa-18939	39	29	,	,	PUNCT
ajfa-18939	39	30	as	as	SCONJ
ajfa-18939	39	31	w	w	PROPN
ajfa-18939	39	32	ight	ight	ADJ
ajfa-18939	39	33	argue	argue	VERB
ajfa-18939	39	34	t	t	PROPN
ajfa-18939	39	35	erformed	erforme	VERB
ajfa-18939	39	36	by	by	ADP
ajfa-18939	39	37	nd	nd	INTJ
ajfa-18939	39	38	have	have	AUX
ajfa-18939	39	39	th	th	X
ajfa-18939	39	40	for	for	ADP
ajfa-18939	39	41	the	the	DET
ajfa-18939	39	42	p	p	X
ajfa-18939	39	43	s	s	PROPN
ajfa-18939	39	44	in	in	ADP
ajfa-18939	39	45	the	the	DET
ajfa-18939	39	46	best	good	ADJ
ajfa-18939	39	47	hics	hic	NOUN
ajfa-18939	39	48	,	,	PUNCT
ajfa-18939	39	49	provis	provi	VERB
ajfa-18939	39	50	although	although	SCONJ
ajfa-18939	39	51	th	th	PRON
ajfa-18939	39	52	ca	can	AUX
ajfa-18939	39	53	global	global	PROPN
ajfa-18939	39	54	's	's	PART
ajfa-18939	39	55	actions	action	NOUN
ajfa-18939	39	56	with	with	ADP
ajfa-18939	39	57	a	a	DET
ajfa-18939	39	58	global	global	ADJ
ajfa-18939	39	59	,	,	PUNCT
ajfa-18939	39	60	2	2	NUM
ajfa-18939	39	61	angelo	angelo	NOUN
ajfa-18939	39	62	(	(	PUNCT
ajfa-18939	39	63	198	198	NUM
ajfa-18939	39	64	quality	quality	NOUN
ajfa-18939	39	65	audit	audit	NOUN
ajfa-18939	39	66	mple	mple	PROPN
ajfa-18939	39	67	,	,	PUNCT
ajfa-18939	39	68	when	when	SCONJ
ajfa-18939	39	69	nd	nd	AUX
ajfa-18939	39	70	effort	effort	NOUN
ajfa-18939	39	71	mo	mo	PROPN
ajfa-18939	39	72	the	the	DET
ajfa-18939	39	73	audit	audit	NOUN
ajfa-18939	39	74	qu	qu	PROPN
ajfa-18939	39	75	n	n	PRON
ajfa-18939	39	76	order	order	NOUN
ajfa-18939	39	77	to	to	PART
ajfa-18939	39	78	v	v	ADP
ajfa-18939	39	79	which	which	PRON
ajfa-18939	39	80	aud	aud	NOUN
ajfa-18939	39	81	o	o	NOUN
ajfa-18939	39	82	,	,	PUNCT
ajfa-18939	39	83	2020	2020	NUM
ajfa-18939	39	84	)	)	PUNCT
ajfa-18939	39	85	.	.	PUNCT
ajfa-18939	40	1	s	s	PART
ajfa-18939	40	2	study	study	NOUN
ajfa-18939	40	3	is	be	AUX
ajfa-18939	40	4	to	to	ADP
ajfa-18939	40	5	rates	rate	NOUN
ajfa-18939	40	6	(	(	PUNCT
ajfa-18939	40	7	“	"	PUNCT
ajfa-18939	40	8	ua	ua	PROPN
ajfa-18939	40	9	factors	factor	VERB
ajfa-18939	40	10	affec	affec	PROPN
ajfa-18939	40	11	principal	principal	NOUN
ajfa-18939	40	12	(	(	PUNCT
ajfa-18939	40	13	cl	cl	NOUN
ajfa-18939	40	14	at	at	ADP
ajfa-18939	40	15	covers	cover	NOUN
ajfa-18939	40	16	a	a	DET
ajfa-18939	40	17	n	n	DET
ajfa-18939	40	18	people	people	NOUN
ajfa-18939	40	19	.	.	PUNCT
ajfa-18939	41	1	it	it	PRON
ajfa-18939	41	2	countries	countrie	VERB
ajfa-18939	41	3	(	(	PUNCT
ajfa-18939	41	4	growth	growth	NOUN
ajfa-18939	41	5	.	.	PUNCT
ajfa-18939	42	1	in	in	ADP
ajfa-18939	42	2	primary	primary	NOUN
ajfa-18939	42	3	in	in	ADP
ajfa-18939	42	4	9.5	9.5	NUM
ajfa-18939	42	5	%	%	NOUN
ajfa-18939	42	6	of	of	ADP
ajfa-18939	42	7	gd	gd	NOUN
ajfa-18939	42	8	s	s	X
ajfa-18939	42	9	(	(	PUNCT
ajfa-18939	42	10	8.6	8.6	NUM
ajfa-18939	42	11	%	%	NOUN
ajfa-18939	42	12	)	)	PUNCT
ajfa-18939	42	13	,	,	PUNCT
ajfa-18939	42	14	as	as	SCONJ
ajfa-18939	42	15	and	and	CCONJ
ajfa-18939	42	16	transpo	transpo	PROPN
ajfa-18939	42	17	l	l	PROPN
ajfa-18939	42	18	be	be	VERB
ajfa-18939	42	19	examin	examin	NOUN
ajfa-18939	42	20	internal	internal	ADJ
ajfa-18939	42	21	con	con	NOUN
ajfa-18939	42	22	evaluate	evaluate	VERB
ajfa-18939	42	23	the	the	DET
ajfa-18939	42	24	ows	ow	NOUN
ajfa-18939	42	25	:	:	PUNCT
ajfa-18939	42	26	the	the	DET
ajfa-18939	42	27	fi	fi	NOUN
ajfa-18939	42	28	t	t	NOUN
ajfa-18939	42	29	quality	quality	NOUN
ajfa-18939	42	30	d	d	PROPN
ajfa-18939	42	31	formation	formation	NOUN
ajfa-18939	42	32	a	a	DET
ajfa-18939	42	33	nclusions	nclusion	NOUN
ajfa-18939	42	34	,	,	PUNCT
ajfa-18939	42	35	a	a	DET
ajfa-18939	42	36	ew	ew	NOUN
ajfa-18939	42	37	and	and	CCONJ
ajfa-18939	42	38	hyp	hyp	PROPN
ajfa-18939	42	39	raud	raud	PROPN
ajfa-18939	42	40	results	result	NOUN
ajfa-18939	42	41	was	be	AUX
ajfa-18939	42	42	the	the	DET
ajfa-18939	42	43	cas	cas	NOUN
ajfa-18939	42	44	that	that	SCONJ
ajfa-18939	42	45	these	these	DET
ajfa-18939	42	46	sa	sa	VERB
ajfa-18939	42	47	y	y	PROPN
ajfa-18939	42	48	the	the	DET
ajfa-18939	42	49	audit	audit	NOUN
ajfa-18939	42	50	e	e	ADP
ajfa-18939	42	51	potential	potential	ADJ
ajfa-18939	42	52	purposes	purpose	NOUN
ajfa-18939	42	53	of	of	ADP
ajfa-18939	42	54	possible	possible	ADJ
ajfa-18939	42	55	m	m	NOUN
ajfa-18939	42	56	sion	sion	NOUN
ajfa-18939	42	57	of	of	ADP
ajfa-18939	42	58	use	use	VERB
ajfa-18939	42	59	his	his	PRON
ajfa-18939	42	60	article	article	NOUN
ajfa-18939	42	61	's	's	PART
ajfa-18939	42	62	s	s	NOUN
ajfa-18939	42	63	key	key	ADJ
ajfa-18939	42	64	eleme	eleme	PROPN
ajfa-18939	42	65	hin	hin	PROPN
ajfa-18939	42	66	financia	financia	PROPN
ajfa-18939	42	67	2014	2014	NUM
ajfa-18939	42	68	)	)	PUNCT
ajfa-18939	42	69	,	,	PUNCT
ajfa-18939	42	70	whil	whil	PROPN
ajfa-18939	42	71	1	1	NUM
ajfa-18939	42	72	)	)	PUNCT
ajfa-18939	42	73	and	and	CCONJ
ajfa-18939	42	74	def	def	PROPN
ajfa-18939	42	75	t	t	PROPN
ajfa-18939	42	76	,	,	PUNCT
ajfa-18939	42	77	all	all	DET
ajfa-18939	42	78	audit	audit	NOUN
ajfa-18939	42	79	t	t	PROPN
ajfa-18939	42	80	n	n	CCONJ
ajfa-18939	42	81	a	a	DET
ajfa-18939	42	82	supervi	supervi	NOUN
ajfa-18939	42	83	onitoring	onitore	VERB
ajfa-18939	42	84	an	an	DET
ajfa-18939	42	85	uality	uality	NOUN
ajfa-18939	42	86	suffer	suffer	VERB
ajfa-18939	42	87	verify	verify	VERB
ajfa-18939	42	88	evide	evide	ADV
ajfa-18939	42	89	dit	dit	PROPN
ajfa-18939	42	90	opinio	opinio	PROPN
ajfa-18939	42	91	o	o	PROPN
ajfa-18939	42	92	ascertain	ascertain	NOUN
ajfa-18939	42	93	t	t	PROPN
ajfa-18939	42	94	ae	ae	PROPN
ajfa-18939	42	95	”	"	PUNCT
ajfa-18939	42	96	)	)	PUNCT
ajfa-18939	42	97	by	by	ADP
ajfa-18939	42	98	ado	ado	NOUN
ajfa-18939	42	99	ct	ct	NUM
ajfa-18939	42	100	audit	audit	PROPN
ajfa-18939	42	101	qua	qua	PROPN
ajfa-18939	42	102	lient	lient	PROPN
ajfa-18939	42	103	)	)	PUNCT
ajfa-18939	42	104	.	.	PUNCT
ajfa-18939	43	1	the	the	DET
ajfa-18939	43	2	u	u	PROPN
ajfa-18939	43	3	an	an	DET
ajfa-18939	43	4	area	area	NOUN
ajfa-18939	43	5	of	of	ADP
ajfa-18939	43	6	is	be	AUX
ajfa-18939	43	7	rated	rate	VERB
ajfa-18939	43	8	fou	fou	PROPN
ajfa-18939	43	9	hsbc	hsbc	PROPN
ajfa-18939	43	10	exp	exp	PROPN
ajfa-18939	43	11	2017	2017	NUM
ajfa-18939	43	12	,	,	PUNCT
ajfa-18939	43	13	the	the	DET
ajfa-18939	43	14	ndustry	ndustry	NOUN
ajfa-18939	43	15	is	be	AUX
ajfa-18939	43	16	ex	ex	X
ajfa-18939	43	17	dp	dp	NOUN
ajfa-18939	43	18	,	,	PUNCT
ajfa-18939	43	19	followe	followe	NOUN
ajfa-18939	43	20	s	s	PART
ajfa-18939	43	21	well	well	ADV
ajfa-18939	43	22	as	as	ADP
ajfa-18939	43	23	oth	oth	PROPN
ajfa-18939	43	24	rtation	rtation	PROPN
ajfa-18939	43	25	and	and	CCONJ
ajfa-18939	43	26	ned	ne	VERB
ajfa-18939	43	27	to	to	ADP
ajfa-18939	43	28	accom	accom	PROPN
ajfa-18939	43	29	ntrol	ntrol	PROPN
ajfa-18939	43	30	,	,	PUNCT
ajfa-18939	43	31	and	and	CCONJ
ajfa-18939	43	32	a	a	DET
ajfa-18939	43	33	ese	ese	NOUN
ajfa-18939	43	34	four	four	NUM
ajfa-18939	43	35	var	var	NOUN
ajfa-18939	43	36	irst	irst	NOUN
ajfa-18939	43	37	section	section	NOUN
ajfa-18939	43	38	determinant	determinant	ADJ
ajfa-18939	43	39	bout	bout	VERB
ajfa-18939	43	40	the	the	DET
ajfa-18939	43	41	da	da	PROPN
ajfa-18939	43	42	and	and	CCONJ
ajfa-18939	43	43	implicat	implicat	PROPN
ajfa-18939	43	44	pothesis	pothesis	PROPN
ajfa-18939	43	45	dev	dev	PROPN
ajfa-18939	43	46	in	in	ADP
ajfa-18939	43	47	sanction	sanction	NOUN
ajfa-18939	43	48	e	e	NOUN
ajfa-18939	43	49	with	with	ADP
ajfa-18939	43	50	auth	auth	NOUN
ajfa-18939	43	51	anctions	anction	NOUN
ajfa-18939	43	52	an	an	DET
ajfa-18939	43	53	firm	firm	NOUN
ajfa-18939	43	54	.	.	PUNCT
ajfa-18939	44	1	these	these	PRON
ajfa-18939	44	2	to	to	PART
ajfa-18939	44	3	harm	harm	VERB
ajfa-18939	44	4	th	th	PRON
ajfa-18939	44	5	23	23	NUM
ajfa-18939	44	6	f	f	NOUN
ajfa-18939	44	7	this	this	DET
ajfa-18939	44	8	study	study	NOUN
ajfa-18939	44	9	manner	manner	NOUN
ajfa-18939	44	10	throu	throu	ADJ
ajfa-18939	44	11	eful	eful	ADJ
ajfa-18939	44	12	inform	inform	NOUN
ajfa-18939	44	13	definition	definition	NOUN
ajfa-18939	44	14	o	o	NOUN
ajfa-18939	44	15	ents	ent	NOUN
ajfa-18939	44	16	of	of	ADP
ajfa-18939	44	17	audit	audit	NOUN
ajfa-18939	44	18	al	al	PROPN
ajfa-18939	44	19	reporting	reporting	NOUN
ajfa-18939	44	20	,	,	PUNCT
ajfa-18939	44	21	le	le	X
ajfa-18939	44	22	,	,	PUNCT
ajfa-18939	44	23	at	at	ADP
ajfa-18939	44	24	the	the	DET
ajfa-18939	44	25	sa	sa	PROPN
ajfa-18939	44	26	fond	fond	PROPN
ajfa-18939	44	27	and	and	CCONJ
ajfa-18939	44	28	zh	zh	PROPN
ajfa-18939	44	29	team	team	NOUN
ajfa-18939	44	30	memb	memb	PROPN
ajfa-18939	44	31	isor	isor	NOUN
ajfa-18939	44	32	has	have	VERB
ajfa-18939	44	33	con	con	PROPN
ajfa-18939	44	34	nd	nd	ADV
ajfa-18939	44	35	evaluatin	evaluatin	PROPN
ajfa-18939	44	36	rs	rs	NOUN
ajfa-18939	44	37	.	.	PUNCT
ajfa-18939	45	1	in	in	ADP
ajfa-18939	45	2	fact	fact	NOUN
ajfa-18939	45	3	,	,	PUNCT
ajfa-18939	45	4	a	a	DET
ajfa-18939	45	5	ence	ence	NOUN
ajfa-18939	45	6	,	,	PUNCT
ajfa-18939	45	7	review	review	VERB
ajfa-18939	45	8	on	on	ADP
ajfa-18939	45	9	to	to	ADP
ajfa-18939	45	10	issu	issu	PROPN
ajfa-18939	45	11	the	the	DET
ajfa-18939	45	12	determin	determin	NOUN
ajfa-18939	45	13	dopting	dopte	VERB
ajfa-18939	45	14	the	the	DET
ajfa-18939	45	15	ality	ality	NOUN
ajfa-18939	45	16	in	in	ADP
ajfa-18939	45	17	the	the	DET
ajfa-18939	45	18	uae	uae	PROPN
ajfa-18939	45	19	,	,	PUNCT
ajfa-18939	45	20	estab	estab	NOUN
ajfa-18939	45	21	83,600	83,600	NUM
ajfa-18939	45	22	squ	squ	PROPN
ajfa-18939	45	23	urth	urth	NOUN
ajfa-18939	45	24	in	in	ADP
ajfa-18939	45	25	term	term	NOUN
ajfa-18939	45	26	pat	pat	NOUN
ajfa-18939	45	27	,	,	PUNCT
ajfa-18939	45	28	2021	2021	NUM
ajfa-18939	45	29	)	)	PUNCT
ajfa-18939	45	30	,	,	PUNCT
ajfa-18939	45	31	nation	nation	NOUN
ajfa-18939	45	32	's	's	PART
ajfa-18939	45	33	gro	gro	NOUN
ajfa-18939	45	34	xtractive	xtractive	ADJ
ajfa-18939	46	1	(	(	PUNCT
ajfa-18939	46	2	w	w	NOUN
ajfa-18939	46	3	ed	ed	NOUN
ajfa-18939	46	4	by	by	ADP
ajfa-18939	46	5	who	who	PRON
ajfa-18939	46	6	her	her	PRON
ajfa-18939	46	7	industrie	industrie	NOUN
ajfa-18939	46	8	d	d	NOUN
ajfa-18939	46	9	storage	storage	NOUN
ajfa-18939	46	10	(	(	PUNCT
ajfa-18939	46	11	t	t	NOUN
ajfa-18939	46	12	mplish	mplish	VERB
ajfa-18939	46	13	the	the	DET
ajfa-18939	46	14	s	s	PART
ajfa-18939	46	15	audit	audit	NOUN
ajfa-18939	46	16	proced	proce	VERB
ajfa-18939	46	17	riables	riable	NOUN
ajfa-18939	46	18	and	and	CCONJ
ajfa-18939	46	19	t	t	NOUN
ajfa-18939	46	20	introduces	introduce	NOUN
ajfa-18939	46	21	ts	ts	ADP
ajfa-18939	46	22	;	;	PUNCT
ajfa-18939	46	23	the	the	DET
ajfa-18939	46	24	sec	sec	PROPN
ajfa-18939	46	25	ata	ata	PROPN
ajfa-18939	46	26	sources	sources	PROPN
ajfa-18939	46	27	;	;	PUNCT
ajfa-18939	46	28	tions	tion	NOUN
ajfa-18939	46	29	for	for	ADP
ajfa-18939	46	30	fut	fut	PROPN
ajfa-18939	46	31	velopment	velopment	PROPN
ajfa-18939	46	32	s	s	PROPN
ajfa-18939	46	33	against	against	ADP
ajfa-18939	46	34	au	au	PROPN
ajfa-18939	46	35	hor	hor	PROPN
ajfa-18939	46	36	anders	anders	PROPN
ajfa-18939	46	37	nd	nd	ADV
ajfa-18939	46	38	penalties	penalty	NOUN
ajfa-18939	46	39	e	e	NOUN
ajfa-18939	46	40	sanctions	sanction	NOUN
ajfa-18939	46	41	he	he	PRON
ajfa-18939	46	42	audit	audit	VERB
ajfa-18939	46	43	firm	firm	ADJ
ajfa-18939	46	44	asian	asian	PROPN
ajfa-18939	46	45	y	y	PROPN
ajfa-18939	46	46	,	,	PUNCT
ajfa-18939	46	47	however	however	ADV
ajfa-18939	46	48	ugh	ugh	PROPN
ajfa-18939	46	49	adheren	adheren	PROPN
ajfa-18939	46	50	mation	mation	PROPN
ajfa-18939	46	51	and	and	CCONJ
ajfa-18939	46	52	of	of	ADP
ajfa-18939	46	53	audit	audit	NOUN
ajfa-18939	46	54	qua	qua	X
ajfa-18939	46	55	t	t	PROPN
ajfa-18939	46	56	quality	quality	NOUN
ajfa-18939	46	57	,	,	PUNCT
ajfa-18939	46	58	w	w	NOUN
ajfa-18939	46	59	,	,	PUNCT
ajfa-18939	46	60	and	and	CCONJ
ajfa-18939	46	61	contex	contex	PROPN
ajfa-18939	46	62	ame	ame	PROPN
ajfa-18939	46	63	time	time	NOUN
ajfa-18939	46	64	,	,	PUNCT
ajfa-18939	46	65	hang	hang	PROPN
ajfa-18939	46	66	(	(	PUNCT
ajfa-18939	46	67	2014	2014	NUM
ajfa-18939	46	68	)	)	PUNCT
ajfa-18939	46	69	ers	er	NOUN
ajfa-18939	46	70	must	must	AUX
ajfa-18939	46	71	be	be	AUX
ajfa-18939	46	72	nfidence	nfidence	NOUN
ajfa-18939	46	73	in	in	ADP
ajfa-18939	46	74	ng	ng	PROPN
ajfa-18939	46	75	the	the	DET
ajfa-18939	46	76	empl	empl	PROPN
ajfa-18939	46	77	all	all	DET
ajfa-18939	46	78	members	member	NOUN
ajfa-18939	46	79	w	w	PROPN
ajfa-18939	46	80	procedure	procedure	NOUN
ajfa-18939	46	81	ue	ue	PROPN
ajfa-18939	47	1	(	(	PUNCT
ajfa-18939	47	2	moral	moral	ADJ
ajfa-18939	47	3	nants	nant	NOUN
ajfa-18939	47	4	of	of	ADP
ajfa-18939	47	5	aud	aud	PROPN
ajfa-18939	47	6	stewardshi	stewardshi	PROPN
ajfa-18939	47	7	uae	uae	PROPN
ajfa-18939	47	8	whe	whe	PROPN
ajfa-18939	47	9	blished	blishe	VERB
ajfa-18939	47	10	on	on	ADP
ajfa-18939	47	11	d	d	PROPN
ajfa-18939	47	12	uare	uare	PROPN
ajfa-18939	47	13	kilome	kilome	NOUN
ajfa-18939	47	14	ms	ms	NOUN
ajfa-18939	47	15	of	of	ADP
ajfa-18939	47	16	living	live	VERB
ajfa-18939	47	17	up	up	ADP
ajfa-18939	47	18	from	from	ADP
ajfa-18939	47	19	se	se	PROPN
ajfa-18939	47	20	oss	oss	PROPN
ajfa-18939	47	21	domesti	domesti	PROPN
ajfa-18939	47	22	which	which	DET
ajfa-18939	47	23	includ	includ	PROPN
ajfa-18939	47	24	olesale	olesale	NOUN
ajfa-18939	47	25	and	and	CCONJ
ajfa-18939	47	26	es	es	NOUN
ajfa-18939	47	27	,	,	PUNCT
ajfa-18939	47	28	such	such	ADJ
ajfa-18939	47	29	as	as	ADP
ajfa-18939	47	30	the	the	DET
ajfa-18939	47	31	united	united	PROPN
ajfa-18939	47	32	tudy	tudy	PROPN
ajfa-18939	47	33	's	's	PART
ajfa-18939	47	34	objec	objec	NOUN
ajfa-18939	47	35	dures	dure	VERB
ajfa-18939	47	36	perfor	perfor	ADP
ajfa-18939	47	37	their	their	PRON
ajfa-18939	47	38	impact	impact	NOUN
ajfa-18939	47	39	s	s	VERB
ajfa-18939	47	40	stewardsh	stewardsh	ADJ
ajfa-18939	47	41	cond	cond	NOUN
ajfa-18939	47	42	sectio	sectio	NOUN
ajfa-18939	47	43	and	and	CCONJ
ajfa-18939	47	44	the	the	DET
ajfa-18939	47	45	thir	thir	PROPN
ajfa-18939	47	46	ture	ture	PROPN
ajfa-18939	47	47	research	research	PROPN
ajfa-18939	47	48	udit	udit	PROPN
ajfa-18939	47	49	firms	firm	NOUN
ajfa-18939	47	50	(	(	PUNCT
ajfa-18939	47	51	f	f	NOUN
ajfa-18939	47	52	on	on	ADP
ajfa-18939	47	53	,	,	PUNCT
ajfa-18939	47	54	the	the	DET
ajfa-18939	47	55	firm	firm	NOUN
ajfa-18939	47	56	are	be	AUX
ajfa-18939	47	57	incurre	incurre	NOUN
ajfa-18939	47	58	have	have	AUX
ajfa-18939	47	59	a	a	DET
ajfa-18939	47	60	dire	dire	ADJ
ajfa-18939	47	61	m	m	PROPN
ajfa-18939	47	62	’s	’s	PART
ajfa-18939	47	63	reputat	reputat	PROPN
ajfa-18939	47	64	n	n	PRON
ajfa-18939	47	65	journal	journal	NOUN
ajfa-18939	47	66	of	of	ADP
ajfa-18939	47	67	f	f	PROPN
ajfa-18939	47	68	,	,	PUNCT
ajfa-18939	47	69	audit	audit	VERB
ajfa-18939	47	70	qua	qua	NOUN
ajfa-18939	47	71	nce	nce	NOUN
ajfa-18939	47	72	to	to	PART
ajfa-18939	47	73	standa	standa	PROPN
ajfa-18939	47	74	timely	timely	PROPN
ajfa-18939	47	75	rep	rep	PROPN
ajfa-18939	47	76	ality	ality	NOUN
ajfa-18939	47	77	is	be	AUX
ajfa-18939	47	78	broa	broa	PROPN
ajfa-18939	47	79	hich	hich	PROPN
ajfa-18939	47	80	includ	includ	PROPN
ajfa-18939	47	81	xtual	xtual	ADJ
ajfa-18939	47	82	factor	factor	NOUN
ajfa-18939	47	83	it	it	PRON
ajfa-18939	47	84	incorpora	incorpora	VERB
ajfa-18939	47	85	.	.	PUNCT
ajfa-18939	48	1	e	e	X
ajfa-18939	48	2	properly	properly	ADV
ajfa-18939	48	3	in	in	ADP
ajfa-18939	48	4	an	an	DET
ajfa-18939	48	5	employ	employ	NOUN
ajfa-18939	48	6	oyee	oyee	NOUN
ajfa-18939	48	7	than	than	ADP
ajfa-18939	48	8	w	w	PROPN
ajfa-18939	48	9	s	s	NOUN
ajfa-18939	48	10	must	must	AUX
ajfa-18939	48	11	be	be	AUX
ajfa-18939	48	12	ab	ab	PROPN
ajfa-18939	48	13	es	es	NOUN
ajfa-18939	48	14	,	,	PUNCT
ajfa-18939	48	15	and	and	CCONJ
ajfa-18939	48	16	fina	fina	PROPN
ajfa-18939	48	17	les	les	PROPN
ajfa-18939	48	18	-	-	PUNCT
ajfa-18939	48	19	sánchez	sánchez	NOUN
ajfa-18939	48	20	dit	dit	PROPN
ajfa-18939	48	21	quality	quality	NOUN
ajfa-18939	48	22	i	i	PRON
ajfa-18939	48	23	ip	ip	VERB
ajfa-18939	48	24	theory	theory	NOUN
ajfa-18939	48	25	.	.	PUNCT
ajfa-18939	49	1	i	i	PRON
ajfa-18939	49	2	erein	erein	VERB
ajfa-18939	49	3	the	the	DET
ajfa-18939	49	4	ste	ste	PROPN
ajfa-18939	49	5	december	december	PROPN
ajfa-18939	49	6	2	2	NUM
ajfa-18939	49	7	eters	eter	NOUN
ajfa-18939	49	8	and	and	CCONJ
ajfa-18939	49	9	ha	ha	INTJ
ajfa-18939	49	10	and	and	CCONJ
ajfa-18939	49	11	workin	workin	ADJ
ajfa-18939	49	12	eventh	eventh	NOUN
ajfa-18939	49	13	in	in	ADP
ajfa-18939	49	14	20	20	NUM
ajfa-18939	49	15	ic	ic	NOUN
ajfa-18939	49	16	product	product	NOUN
ajfa-18939	49	17	(	(	PUNCT
ajfa-18939	49	18	des	des	X
ajfa-18939	49	19	crude	crude	ADJ
ajfa-18939	49	20	o	o	X
ajfa-18939	49	21	retail	retail	NOUN
ajfa-18939	49	22	(	(	PUNCT
ajfa-18939	49	23	11.7	11.7	NUM
ajfa-18939	49	24	construction	construction	NOUN
ajfa-18939	49	25	d	d	PROPN
ajfa-18939	49	26	arab	arab	PROPN
ajfa-18939	49	27	emi	emi	PROPN
ajfa-18939	49	28	ctive	ctive	PROPN
ajfa-18939	49	29	:	:	PUNCT
ajfa-18939	49	30	audit	audit	NOUN
ajfa-18939	49	31	med	me	VERB
ajfa-18939	49	32	.	.	PUNCT
ajfa-18939	50	1	a	a	DET
ajfa-18939	50	2	surv	surv	PROPN
ajfa-18939	50	3	t	t	X
ajfa-18939	50	4	on	on	ADP
ajfa-18939	50	5	audit	audit	PROPN
ajfa-18939	50	6	q	q	PROPN
ajfa-18939	50	7	hip	hip	NOUN
ajfa-18939	50	8	theory	theory	NOUN
ajfa-18939	50	9	on	on	ADP
ajfa-18939	50	10	provide	provide	PROPN
ajfa-18939	50	11	rd	rd	PROPN
ajfa-18939	50	12	section	section	PROPN
ajfa-18939	50	13	p	p	PROPN
ajfa-18939	50	14	h.	h.	PROPN
ajfa-18939	50	15	firth	firth	PROPN
ajfa-18939	50	16	,	,	PUNCT
ajfa-18939	50	17	mo	mo	PROPN
ajfa-18939	50	18	,	,	PUNCT
ajfa-18939	50	19	&	&	CCONJ
ajfa-18939	50	20	m	m	PROPN
ajfa-18939	50	21	is	be	AUX
ajfa-18939	50	22	shut	shut	VERB
ajfa-18939	50	23	do	do	VERB
ajfa-18939	50	24	ed	ed	NOUN
ajfa-18939	50	25	as	as	ADP
ajfa-18939	50	26	a	a	DET
ajfa-18939	50	27	resu	resu	NOUN
ajfa-18939	50	28	ect	ect	X
ajfa-18939	50	29	and	and	CCONJ
ajfa-18939	50	30	indi	indi	PROPN
ajfa-18939	50	31	tion	tion	NOUN
ajfa-18939	50	32	and	and	CCONJ
ajfa-18939	50	33	the	the	DET
ajfa-18939	50	34	finance	finance	PROPN
ajfa-18939	50	35	&	&	CCONJ
ajfa-18939	50	36	ac	ac	PROPN
ajfa-18939	50	37	issn	issn	PROPN
ajfa-18939	50	38	19	19	NUM
ajfa-18939	50	39	2022	2022	NUM
ajfa-18939	50	40	,	,	PUNCT
ajfa-18939	50	41	vol	vol	NOUN
ajfa-18939	50	42	.	.	NOUN
ajfa-18939	50	43	1	1	NUM
ajfa-18939	50	44	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	50	45	ality	ality	NOUN
ajfa-18939	50	46	is	be	AUX
ajfa-18939	50	47	def	def	ADJ
ajfa-18939	50	48	ards	ard	NOUN
ajfa-18939	50	49	,	,	PUNCT
ajfa-18939	50	50	demon	demon	NOUN
ajfa-18939	50	51	porting	porting	NOUN
ajfa-18939	50	52	,	,	PUNCT
ajfa-18939	50	53	as	as	SCONJ
ajfa-18939	50	54	ad	ad	NOUN
ajfa-18939	50	55	and	and	CCONJ
ajfa-18939	50	56	incl	incl	NOUN
ajfa-18939	50	57	de	de	X
ajfa-18939	50	58	inputs	input	NOUN
ajfa-18939	50	59	,	,	PUNCT
ajfa-18939	50	60	pr	pr	NOUN
ajfa-18939	50	61	rs	r	NOUN
ajfa-18939	50	62	such	such	ADJ
ajfa-18939	50	63	as	as	ADP
ajfa-18939	50	64	l	l	PROPN
ajfa-18939	50	65	ates	ates	PROPN
ajfa-18939	50	66	the	the	DET
ajfa-18939	50	67	de	de	PROPN
ajfa-18939	50	68	nvolved	nvolve	VERB
ajfa-18939	50	69	thr	thr	PROPN
ajfa-18939	50	70	yee	yee	PROPN
ajfa-18939	50	71	,	,	PUNCT
ajfa-18939	50	72	he	he	PRON
ajfa-18939	50	73	or	or	CCONJ
ajfa-18939	50	74	s	s	VERB
ajfa-18939	50	75	would	would	AUX
ajfa-18939	50	76	be	be	AUX
ajfa-18939	50	77	ne	ne	X
ajfa-18939	50	78	able	able	ADJ
ajfa-18939	50	79	to	to	PART
ajfa-18939	50	80	mana	mana	VERB
ajfa-18939	50	81	ally	ally	PROPN
ajfa-18939	50	82	,	,	PUNCT
ajfa-18939	50	83	review	review	PROPN
ajfa-18939	50	84	z	z	PROPN
ajfa-18939	50	85	,	,	PUNCT
ajfa-18939	50	86	orta	orta	PROPN
ajfa-18939	50	87	-	-	PUNCT
ajfa-18939	50	88	pé	pé	PROPN
ajfa-18939	50	89	in	in	ADP
ajfa-18939	50	90	audit	audit	NOUN
ajfa-18939	50	91	firm	firm	NOUN
ajfa-18939	50	92	in	in	ADP
ajfa-18939	50	93	other	other	ADJ
ajfa-18939	50	94	w	w	PROPN
ajfa-18939	50	95	eward	eward	PROPN
ajfa-18939	50	96	achie	achie	NOUN
ajfa-18939	50	97	2	2	NUM
ajfa-18939	50	98	,	,	PUNCT
ajfa-18939	50	99	1971	1971	NUM
ajfa-18939	50	100	,	,	PUNCT
ajfa-18939	50	101	is	be	AUX
ajfa-18939	50	102	a	a	DET
ajfa-18939	50	103	as	as	ADP
ajfa-18939	50	104	a	a	DET
ajfa-18939	50	105	popul	popul	NOUN
ajfa-18939	50	106	ng	ng	PROPN
ajfa-18939	50	107	circumst	circumst	VERB
ajfa-18939	50	108	018	018	PROPN
ajfa-18939	50	109	,	,	PUNCT
ajfa-18939	50	110	indica	indica	PROPN
ajfa-18939	50	111	(	(	PUNCT
ajfa-18939	50	112	“	"	PUNCT
ajfa-18939	50	113	gdp	gdp	NOUN
ajfa-18939	50	114	”	"	PUNCT
ajfa-18939	50	115	)	)	PUNCT
ajfa-18939	50	116	w	w	NOUN
ajfa-18939	50	117	oil	oil	NOUN
ajfa-18939	50	118	and	and	CCONJ
ajfa-18939	50	119	natu	natu	NOUN
ajfa-18939	50	120	7	7	NUM
ajfa-18939	50	121	%	%	NOUN
ajfa-18939	50	122	)	)	PUNCT
ajfa-18939	50	123	,	,	PUNCT
ajfa-18939	50	124	financ	financ	PROPN
ajfa-18939	50	125	n	n	ADV
ajfa-18939	50	126	and	and	CCONJ
ajfa-18939	50	127	build	build	VERB
ajfa-18939	50	128	irates	irate	NOUN
ajfa-18939	50	129	'	'	PART
ajfa-18939	50	130	gov	gov	NOUN
ajfa-18939	50	131	experience	experience	NOUN
ajfa-18939	50	132	vey	vey	NOUN
ajfa-18939	50	133	was	be	AUX
ajfa-18939	50	134	dis	dis	PROPN
ajfa-18939	50	135	quality	quality	NOUN
ajfa-18939	50	136	.	.	PUNCT
ajfa-18939	51	1	the	the	PRON
ajfa-18939	51	2	and	and	CCONJ
ajfa-18939	51	3	prior	prior	ADJ
ajfa-18939	51	4	r	r	NOUN
ajfa-18939	51	5	es	es	ADP
ajfa-18939	51	6	a	a	DET
ajfa-18939	51	7	meth	meth	NOUN
ajfa-18939	51	8	presents	present	VERB
ajfa-18939	51	9	a	a	DET
ajfa-18939	51	10	su	su	PROPN
ajfa-18939	51	11	&	&	CCONJ
ajfa-18939	51	12	wong	wong	PROPN
ajfa-18939	51	13	,	,	PUNCT
ajfa-18939	51	14	20	20	NUM
ajfa-18939	51	15	own	own	ADJ
ajfa-18939	51	16	(	(	PUNCT
ajfa-18939	51	17	barton	barton	PROPN
ajfa-18939	51	18	ult	ult	PROPN
ajfa-18939	51	19	of	of	ADP
ajfa-18939	51	20	a	a	DET
ajfa-18939	51	21	low	low	ADJ
ajfa-18939	51	22	irect	irect	ADJ
ajfa-18939	51	23	effect	effect	NOUN
ajfa-18939	51	24	e	e	PROPN
ajfa-18939	51	25	client	client	NOUN
ajfa-18939	51	26	.	.	PUNCT
ajfa-18939	52	1	th	th	X
ajfa-18939	52	2	ccounting	ccounte	VERB
ajfa-18939	52	3	946	946	NUM
ajfa-18939	52	4	-	-	PUNCT
ajfa-18939	52	5	052x	052x	NUM
ajfa-18939	52	6	14	14	NUM
ajfa-18939	52	7	,	,	PUNCT
ajfa-18939	52	8	no	no	INTJ
ajfa-18939	52	9	.	.	NOUN
ajfa-18939	52	10	1	1	NUM
ajfa-18939	52	11	think.org/	think.org/	NOUN
ajfa-18939	52	12	fined	fine	VERB
ajfa-18939	52	13	as	as	ADP
ajfa-18939	52	14	nstration	nstration	NOUN
ajfa-18939	52	15	well	well	ADV
ajfa-18939	52	16	as	as	ADP
ajfa-18939	52	17	lusive	lusive	ADJ
ajfa-18939	52	18	,	,	PUNCT
ajfa-18939	52	19	it	it	PRON
ajfa-18939	52	20	rocesses	rocesse	VERB
ajfa-18939	52	21	,	,	PUNCT
ajfa-18939	52	22	aws	aw	NOUN
ajfa-18939	52	23	and	and	CCONJ
ajfa-18939	52	24	finitions	finition	NOUN
ajfa-18939	52	25	roughout	roughout	VERB
ajfa-18939	52	26	she	she	PRON
ajfa-18939	52	27	may	may	AUX
ajfa-18939	52	28	ecessary	ecessary	VERB
ajfa-18939	52	29	age	age	NOUN
ajfa-18939	52	30	their	their	PRON
ajfa-18939	52	31	the	the	DET
ajfa-18939	52	32	file	file	NOUN
ajfa-18939	52	33	érez	érez	NOUN
ajfa-18939	52	34	,	,	PUNCT
ajfa-18939	52	35	&	&	CCONJ
ajfa-18939	52	36	ms	ms	PROPN
ajfa-18939	52	37	in	in	ADP
ajfa-18939	52	38	the	the	DET
ajfa-18939	52	39	words	word	NOUN
ajfa-18939	52	40	,	,	PUNCT
ajfa-18939	52	41	to	to	PART
ajfa-18939	52	42	eves	eve	VERB
ajfa-18939	52	43	the	the	DET
ajfa-18939	52	44	a	a	DET
ajfa-18939	52	45	middle	middle	ADJ
ajfa-18939	52	46	ation	ation	NOUN
ajfa-18939	52	47	of	of	ADP
ajfa-18939	52	48	tances	tance	NOUN
ajfa-18939	52	49	in	in	ADP
ajfa-18939	52	50	ating	ate	VERB
ajfa-18939	52	51	the	the	DET
ajfa-18939	52	52	was	be	AUX
ajfa-18939	52	53	usd	usd	ADJ
ajfa-18939	52	54	ral	ral	ADJ
ajfa-18939	52	55	gas	gas	NOUN
ajfa-18939	52	56	)	)	PUNCT
ajfa-18939	52	57	,	,	PUNCT
ajfa-18939	52	58	cial	cial	ADJ
ajfa-18939	52	59	and	and	CCONJ
ajfa-18939	52	60	ding	ding	NOUN
ajfa-18939	52	61	,	,	PUNCT
ajfa-18939	52	62	real	real	ADJ
ajfa-18939	52	63	vernment	vernment	NOUN
ajfa-18939	52	64	,	,	PUNCT
ajfa-18939	52	65	auditor	auditor	NOUN
ajfa-18939	52	66	stributed	stribute	VERB
ajfa-18939	52	67	paper	paper	NOUN
ajfa-18939	52	68	is	be	AUX
ajfa-18939	52	69	research	research	NOUN
ajfa-18939	52	70	hodology	hodology	NOUN
ajfa-18939	52	71	ummary	ummary	ADJ
ajfa-18939	52	72	05	05	NUM
ajfa-18939	52	73	)	)	PUNCT
ajfa-18939	52	74	,	,	PUNCT
ajfa-18939	52	75	and	and	CCONJ
ajfa-18939	52	76	n	n	CCONJ
ajfa-18939	52	77	,	,	PUNCT
ajfa-18939	52	78	2005	2005	NUM
ajfa-18939	52	79	)	)	PUNCT
ajfa-18939	52	80	.	.	PUNCT
ajfa-18939	53	1	w	w	NOUN
ajfa-18939	53	2	-	-	PUNCT
ajfa-18939	53	3	quality	quality	NOUN
ajfa-18939	53	4	on	on	ADP
ajfa-18939	53	5	audit	audit	NOUN
ajfa-18939	53	6	herefore	herefore	ADV
ajfa-18939	53	7	,	,	PUNCT
ajfa-18939	53	8	audit	audit	VERB
ajfa-18939	53	9	fir	fir	NOUN
ajfa-18939	53	10	the	the	DET
ajfa-18939	53	11	low	low	ADJ
ajfa-18939	53	12	the	the	DET
ajfa-18939	53	13	aud	aud	PROPN
ajfa-18939	53	14	compet	compet	PROPN
ajfa-18939	53	15	audit	audit	PROPN
ajfa-18939	53	16	qu	qu	PROPN
ajfa-18939	53	17	other	other	ADJ
ajfa-18939	53	18	re	re	VERB
ajfa-18939	53	19	with	with	ADP
ajfa-18939	53	20	ac	ac	PROPN
ajfa-18939	53	21	vanden	vanden	PROPN
ajfa-18939	53	22	howeve	howeve	PROPN
ajfa-18939	53	23	research	research	PROPN
ajfa-18939	53	24	additio	additio	PROPN
ajfa-18939	53	25	steward	steward	PROPN
ajfa-18939	53	26	it	it	PRON
ajfa-18939	53	27	impli	impli	VERB
ajfa-18939	53	28	organiz	organiz	ADP
ajfa-18939	53	29	theory	theory	NOUN
ajfa-18939	53	30	toward	toward	ADP
ajfa-18939	53	31	which	which	PRON
ajfa-18939	53	32	pro	pro	ADJ
ajfa-18939	53	33	-	-	ADJ
ajfa-18939	53	34	org	org	ADJ
ajfa-18939	53	35	this	this	PRON
ajfa-18939	53	36	,	,	PUNCT
ajfa-18939	53	37	the	the	DET
ajfa-18939	53	38	goals	goal	NOUN
ajfa-18939	53	39	.	.	PUNCT
ajfa-18939	54	1	s	s	NOUN
ajfa-18939	54	2	facilitat	facilitat	NOUN
ajfa-18939	54	3	the	the	DET
ajfa-18939	54	4	the	the	DET
ajfa-18939	54	5	general	general	ADJ
ajfa-18939	54	6	achievin	achievin	PROPN
ajfa-18939	54	7	steward	steward	NOUN
ajfa-18939	54	8	between	between	ADP
ajfa-18939	54	9	organiz	organiz	NOUN
ajfa-18939	54	10	1997	1997	NUM
ajfa-18939	54	11	)	)	PUNCT
ajfa-18939	54	12	.	.	PUNCT
ajfa-18939	55	1	fraud	fraud	NOUN
ajfa-18939	55	2	.	.	PUNCT
ajfa-18939	56	1	a	a	DET
ajfa-18939	56	2	order	order	NOUN
ajfa-18939	56	3	to	to	ADP
ajfa-18939	56	4	the	the	DET
ajfa-18939	56	5	me	me	PROPN
ajfa-18939	56	6	educatio	educatio	NOUN
ajfa-18939	56	7	quality	quality	PROPN
ajfa-18939	56	8	rms	rm	NOUN
ajfa-18939	56	9	like	like	ADP
ajfa-18939	56	10	pw	pw	PROPN
ajfa-18939	56	11	w	w	NOUN
ajfa-18939	56	12	-	-	PUNCT
ajfa-18939	56	13	quality	quality	NOUN
ajfa-18939	56	14	aud	aud	NOUN
ajfa-18939	56	15	ditor	ditor	NOUN
ajfa-18939	56	16	's	's	PART
ajfa-18939	56	17	likel	likel	NOUN
ajfa-18939	56	18	ence	ence	NOUN
ajfa-18939	56	19	(	(	PUNCT
ajfa-18939	56	20	as	as	ADP
ajfa-18939	56	21	cit	cit	PROPN
ajfa-18939	56	22	uality	uality	NOUN
ajfa-18939	56	23	with	with	ADP
ajfa-18939	56	24	a	a	DET
ajfa-18939	56	25	esearchers	esearcher	NOUN
ajfa-18939	56	26	f	f	X
ajfa-18939	56	27	ccounting	ccounte	VERB
ajfa-18939	56	28	a	a	DET
ajfa-18939	56	29	nhaute	nhaute	NOUN
ajfa-18939	56	30	,	,	PUNCT
ajfa-18939	56	31	&	&	CCONJ
ajfa-18939	56	32	b	b	PROPN
ajfa-18939	56	33	er	er	INTJ
ajfa-18939	56	34	,	,	PUNCT
ajfa-18939	56	35	no	no	DET
ajfa-18939	56	36	other	other	ADJ
ajfa-18939	56	37	h	h	NOUN
ajfa-18939	56	38	does	do	AUX
ajfa-18939	56	39	,	,	PUNCT
ajfa-18939	56	40	and	and	CCONJ
ajfa-18939	56	41	onally	onally	ADV
ajfa-18939	56	42	,	,	PUNCT
ajfa-18939	56	43	no	no	DET
ajfa-18939	56	44	pr	pr	NOUN
ajfa-18939	56	45	dship	dship	NOUN
ajfa-18939	56	46	theory	theory	NOUN
ajfa-18939	56	47	ies	ie	VERB
ajfa-18939	56	48	that	that	DET
ajfa-18939	56	49	man	man	NOUN
ajfa-18939	56	50	zation	zation	NOUN
ajfa-18939	56	51	's	's	PART
ajfa-18939	56	52	goa	goa	NOUN
ajfa-18939	56	53	:	:	PUNCT
ajfa-18939	57	1	ceo	ceo	NOUN
ajfa-18939	57	2	gov	gov	PROPN
ajfa-18939	58	1	d	d	PROPN
ajfa-18939	58	2	a	a	DET
ajfa-18939	58	3	steward	steward	NOUN
ajfa-18939	58	4	the	the	DET
ajfa-18939	58	5	stewa	stewa	PROPN
ajfa-18939	58	6	ganizational	ganizational	PROPN
ajfa-18939	58	7	e	e	PROPN
ajfa-18939	58	8	steward	steward	NOUN
ajfa-18939	58	9	's	's	PART
ajfa-18939	58	10	such	such	ADJ
ajfa-18939	58	11	behav	behav	NOUN
ajfa-18939	58	12	tes	tes	NOUN
ajfa-18939	58	13	the	the	DET
ajfa-18939	58	14	achie	achie	NOUN
ajfa-18939	58	15	eory	eory	NOUN
ajfa-18939	58	16	postula	postula	NOUN
ajfa-18939	58	17	ly	ly	ADP
ajfa-18939	58	18	satisfy	satisfy	VERB
ajfa-18939	58	19	m	m	VERB
ajfa-18939	58	20	ng	ng	PROPN
ajfa-18939	58	21	organiza	organiza	PROPN
ajfa-18939	58	22	ds	ds	PROPN
ajfa-18939	58	23	require	require	VERB
ajfa-18939	58	24	n	n	DET
ajfa-18939	58	25	personal	personal	ADJ
ajfa-18939	58	26	zational	zational	NOUN
ajfa-18939	58	27	and	and	CCONJ
ajfa-18939	58	28	the	the	DET
ajfa-18939	58	29	client	client	NOUN
ajfa-18939	58	30	as	as	ADP
ajfa-18939	58	31	a	a	DET
ajfa-18939	58	32	result	result	NOUN
ajfa-18939	58	33	,	,	PUNCT
ajfa-18939	58	34	o	o	INTJ
ajfa-18939	58	35	improve	improve	VERB
ajfa-18939	58	36	o	o	PROPN
ajfa-18939	58	37	chanics	chanic	NOUN
ajfa-18939	58	38	of	of	ADP
ajfa-18939	58	39	on	on	ADP
ajfa-18939	58	40	,	,	PUNCT
ajfa-18939	58	41	client	client	NOUN
ajfa-18939	58	42	’s	’s	NOUN
ajfa-18939	58	43	and	and	CCONJ
ajfa-18939	58	44	thus	thus	ADV
ajfa-18939	58	45	to	to	ADP
ajfa-18939	58	46	wc	wc	PROPN
ajfa-18939	58	47	took	take	VERB
ajfa-18939	58	48	imm	imm	NOUN
ajfa-18939	58	49	dit	dit	NOUN
ajfa-18939	58	50	perform	perform	VERB
ajfa-18939	58	51	lihood	lihood	NOUN
ajfa-18939	58	52	of	of	ADP
ajfa-18939	58	53	ted	ted	PROPN
ajfa-18939	58	54	in	in	ADP
ajfa-18939	58	55	mora	mora	PROPN
ajfa-18939	58	56	a	a	DET
ajfa-18939	58	57	few	few	ADJ
ajfa-18939	58	58	speci	speci	NOUN
ajfa-18939	58	59	for	for	ADP
ajfa-18939	58	60	their	their	PRON
ajfa-18939	58	61	ef	ef	NOUN
ajfa-18939	58	62	and	and	CCONJ
ajfa-18939	58	63	auditin	auditin	PROPN
ajfa-18939	58	64	reesch	reesch	NOUN
ajfa-18939	58	65	,	,	PUNCT
ajfa-18939	58	66	201	201	NUM
ajfa-18939	58	67	r	r	NOUN
ajfa-18939	58	68	research	research	NOUN
ajfa-18939	58	69	o	o	NOUN
ajfa-18939	59	1	d	d	X
ajfa-18939	59	2	no	no	DET
ajfa-18939	59	3	other	other	ADJ
ajfa-18939	59	4	rior	rior	PROPN
ajfa-18939	59	5	research	research	PROPN
ajfa-18939	59	6	y	y	PROPN
ajfa-18939	59	7	was	be	AUX
ajfa-18939	59	8	devel	devel	NOUN
ajfa-18939	59	9	nagers	nager	NOUN
ajfa-18939	59	10	(	(	PUNCT
ajfa-18939	59	11	the	the	DET
ajfa-18939	59	12	als	als	NOUN
ajfa-18939	59	13	and	and	CCONJ
ajfa-18939	59	14	obje	obje	PROPN
ajfa-18939	59	15	vernance	vernance	NOUN
ajfa-18939	59	16	and	and	CCONJ
ajfa-18939	59	17	dship	dship	NOUN
ajfa-18939	59	18	theor	theor	PROPN
ajfa-18939	59	19	ard	ard	PROPN
ajfa-18939	59	20	's	's	PART
ajfa-18939	59	21	behav	behav	NOUN
ajfa-18939	59	22	behaviours	behaviour	NOUN
ajfa-18939	59	23	behaviour	behaviour	VERB
ajfa-18939	60	1	viour	viour	ADP
ajfa-18939	60	2	benef	benef	ADJ
ajfa-18939	60	3	evement	evement	NOUN
ajfa-18939	60	4	of	of	ADP
ajfa-18939	60	5	ates	ates	PROPN
ajfa-18939	60	6	that	that	PRON
ajfa-18939	60	7	stew	stew	VERB
ajfa-18939	60	8	most	most	ADV
ajfa-18939	60	9	stakeh	stakeh	ADJ
ajfa-18939	60	10	ational	ational	PROPN
ajfa-18939	60	11	goa	goa	PROPN
ajfa-18939	60	12	income	income	NOUN
ajfa-18939	60	13	to	to	ADP
ajfa-18939	60	14	and	and	CCONJ
ajfa-18939	60	15	organ	organ	VERB
ajfa-18939	60	16	collective	collective	ADJ
ajfa-18939	60	17	g	g	PROPN
ajfa-18939	60	18	(	(	PUNCT
ajfa-18939	60	19	the	the	DET
ajfa-18939	60	20	princip	princip	PROPN
ajfa-18939	60	21	audit	audit	NOUN
ajfa-18939	60	22	firms	firm	NOUN
ajfa-18939	60	23	or	or	CCONJ
ajfa-18939	60	24	maintain	maintain	VERB
ajfa-18939	60	25	this	this	DET
ajfa-18939	60	26	relatio	relatio	NOUN
ajfa-18939	60	27	internal	internal	PROPN
ajfa-18939	60	28	co	co	PROPN
ajfa-18939	60	29	an	an	DET
ajfa-18939	60	30	audit	audit	NOUN
ajfa-18939	60	31	fir	fir	NOUN
ajfa-18939	60	32	mediate	mediate	NOUN
ajfa-18939	60	33	acti	acti	VERB
ajfa-18939	60	34	med	med	ADJ
ajfa-18939	60	35	to	to	PART
ajfa-18939	60	36	protec	protec	VERB
ajfa-18939	60	37	discovering	discover	VERB
ajfa-18939	60	38	ales	ale	NOUN
ajfa-18939	60	39	-	-	PUNCT
ajfa-18939	60	40	sánche	sánche	NOUN
ajfa-18939	60	41	fic	fic	ADJ
ajfa-18939	60	42	factors	factor	NOUN
ajfa-18939	60	43	.	.	PUNCT
ajfa-18939	61	1	ffect	ffect	NOUN
ajfa-18939	61	2	on	on	ADP
ajfa-18939	61	3	var	var	PROPN
ajfa-18939	61	4	ng	ng	PROPN
ajfa-18939	61	5	standard	standard	PROPN
ajfa-18939	61	6	8)	8)	NUM
ajfa-18939	61	7	,	,	PUNCT
ajfa-18939	61	8	and	and	CCONJ
ajfa-18939	61	9	per	per	ADP
ajfa-18939	61	10	on	on	ADP
ajfa-18939	61	11	audit	audit	NOUN
ajfa-18939	61	12	qu	qu	PROPN
ajfa-18939	61	13	research	research	NOUN
ajfa-18939	61	14	in	in	ADP
ajfa-18939	61	15	h	h	PROPN
ajfa-18939	61	16	applied	apply	VERB
ajfa-18939	61	17	st	st	PROPN
ajfa-18939	61	18	loped	lope	VERB
ajfa-18939	61	19	to	to	ADP
ajfa-18939	61	20	def	def	ADJ
ajfa-18939	61	21	stewards	steward	NOUN
ajfa-18939	61	22	)	)	PUNCT
ajfa-18939	61	23	a	a	DET
ajfa-18939	61	24	ectives	ective	NOUN
ajfa-18939	61	25	(	(	PUNCT
ajfa-18939	61	26	do	do	AUX
ajfa-18939	61	27	d	d	NOUN
ajfa-18939	61	28	sharehold	sharehold	VERB
ajfa-18939	61	29	ry	ry	PROPN
ajfa-18939	61	30	of	of	ADP
ajfa-18939	61	31	mana	mana	PROPN
ajfa-18939	61	32	viour	viour	PROPN
ajfa-18939	61	33	is	be	AUX
ajfa-18939	61	34	p	p	PROPN
ajfa-18939	61	35	s	s	AUX
ajfa-18939	61	36	come	come	NOUN
ajfa-18939	61	37	befo	befo	NOUN
ajfa-18939	61	38	will	will	AUX
ajfa-18939	61	39	remai	remai	VERB
ajfa-18939	61	40	fits	fit	VERB
ajfa-18939	61	41	owners	owner	NOUN
ajfa-18939	61	42	the	the	DET
ajfa-18939	61	43	objectiv	objectiv	PROPN
ajfa-18939	61	44	wards	ward	NOUN
ajfa-18939	61	45	who	who	PRON
ajfa-18939	61	46	holders	holder	VERB
ajfa-18939	61	47	,	,	PUNCT
ajfa-18939	61	48	as	as	ADP
ajfa-18939	61	49	m	m	VERB
ajfa-18939	61	50	ls	ls	ADJ
ajfa-18939	61	51	.	.	PUNCT
ajfa-18939	62	1	this	this	PRON
ajfa-18939	62	2	is	be	AUX
ajfa-18939	62	3	survive	survive	ADJ
ajfa-18939	62	4	.	.	PUNCT
ajfa-18939	63	1	a	a	DET
ajfa-18939	63	2	nizational	nizational	ADJ
ajfa-18939	63	3	goals	goal	NOUN
ajfa-18939	63	4	,	,	PUNCT
ajfa-18939	63	5	perso	perso	PROPN
ajfa-18939	63	6	pal	pal	NOUN
ajfa-18939	63	7	)	)	PUNCT
ajfa-18939	63	8	appoin	appoin	PROPN
ajfa-18939	63	9	are	be	AUX
ajfa-18939	63	10	required	require	VERB
ajfa-18939	63	11	the	the	DET
ajfa-18939	63	12	firm	firm	NOUN
ajfa-18939	63	13	's	's	PART
ajfa-18939	63	14	a	a	DET
ajfa-18939	63	15	onship	onship	NOUN
ajfa-18939	63	16	.	.	PUNCT
ajfa-18939	64	1	th	th	X
ajfa-18939	64	2	ontrol	ontrol	NOUN
ajfa-18939	64	3	,	,	PUNCT
ajfa-18939	64	4	and	and	CCONJ
ajfa-18939	64	5	rm	rm	NOUN
ajfa-18939	64	6	's	's	PART
ajfa-18939	64	7	ability	ability	NOUN
ajfa-18939	64	8	24	24	NUM
ajfa-18939	64	9	ion	ion	NOUN
ajfa-18939	64	10	to	to	PART
ajfa-18939	64	11	close	close	VERB
ajfa-18939	64	12	ct	ct	PRON
ajfa-18939	64	13	their	their	PRON
ajfa-18939	64	14	repu	repu	NOUN
ajfa-18939	64	15	g	g	PROPN
ajfa-18939	64	16	misstatem	misstatem	PROPN
ajfa-18939	64	17	ez	ez	PROPN
ajfa-18939	64	18	,	,	PUNCT
ajfa-18939	64	19	et	et	PROPN
ajfa-18939	64	20	al	al	PROPN
ajfa-18939	64	21	.	.	PROPN
ajfa-18939	64	22	,	,	PUNCT
ajfa-18939	64	23	20	20	NUM
ajfa-18939	64	24	the	the	DET
ajfa-18939	64	25	variabl	variabl	ADJ
ajfa-18939	64	26	rious	rious	ADJ
ajfa-18939	64	27	aspect	aspect	NOUN
ajfa-18939	64	28	ds	ds	NOUN
ajfa-18939	64	29	(	(	PUNCT
ajfa-18939	64	30	gao	gao	PROPN
ajfa-18939	64	31	&	&	CCONJ
ajfa-18939	64	32	rformance	rformance	NOUN
ajfa-18939	64	33	(	(	PUNCT
ajfa-18939	64	34	a	a	DET
ajfa-18939	64	35	uality	uality	NOUN
ajfa-18939	64	36	has	have	AUX
ajfa-18939	64	37	d	d	VERB
ajfa-18939	64	38	nvestigated	nvestigate	VERB
ajfa-18939	64	39	ewardship	ewardship	NOUN
ajfa-18939	64	40	t	t	PROPN
ajfa-18939	64	41	fine	fine	ADJ
ajfa-18939	64	42	relation	relation	NOUN
ajfa-18939	64	43	are	be	AUX
ajfa-18939	64	44	not	not	PART
ajfa-18939	64	45	mot	mot	NOUN
ajfa-18939	64	46	onaldson	onaldson	NOUN
ajfa-18939	64	47	&	&	CCONJ
ajfa-18939	64	48	der	der	ADJ
ajfa-18939	64	49	returns	return	NOUN
ajfa-18939	64	50	agement	agement	NOUN
ajfa-18939	64	51	,	,	PUNCT
ajfa-18939	64	52	19	19	NUM
ajfa-18939	64	53	prioritized	prioritize	VERB
ajfa-18939	64	54	ore	ore	NOUN
ajfa-18939	64	55	individu	individu	ADV
ajfa-18939	64	56	in	in	ADP
ajfa-18939	64	57	consisten	consisten	ADJ
ajfa-18939	64	58	and	and	CCONJ
ajfa-18939	64	59	mana	mana	PROPN
ajfa-18939	64	60	ves	ves	X
ajfa-18939	64	61	(	(	PUNCT
ajfa-18939	64	62	donald	donald	PROPN
ajfa-18939	64	63	successfull	successfull	PROPN
ajfa-18939	64	64	most	most	ADV
ajfa-18939	64	65	stakeh	stakeh	VERB
ajfa-18939	64	66	not	not	PART
ajfa-18939	64	67	to	to	PART
ajfa-18939	64	68	say	say	VERB
ajfa-18939	64	69	as	as	ADP
ajfa-18939	64	70	a	a	DET
ajfa-18939	64	71	result	result	NOUN
ajfa-18939	64	72	objectives	objective	NOUN
ajfa-18939	64	73	onal	onal	ADJ
ajfa-18939	64	74	needs	need	VERB
ajfa-18939	64	75	a	a	DET
ajfa-18939	64	76	nts	nt	NOUN
ajfa-18939	64	77	the	the	DET
ajfa-18939	64	78	audi	audi	PROPN
ajfa-18939	64	79	d	d	PROPN
ajfa-18939	64	80	to	to	PART
ajfa-18939	64	81	hire	hire	VERB
ajfa-18939	64	82	au	au	PROPN
ajfa-18939	64	83	audit	audit	NOUN
ajfa-18939	64	84	qualit	qualit	VERB
ajfa-18939	64	85	his	his	PRON
ajfa-18939	64	86	article	article	NOUN
ajfa-18939	64	87	e	e	NOUN
ajfa-18939	64	88	audit	audit	NOUN
ajfa-18939	64	89	proc	proc	NOUN
ajfa-18939	64	90	to	to	PART
ajfa-18939	64	91	detect	detect	VERB
ajfa-18939	64	92	an	an	DET
ajfa-18939	64	93	asian	asian	ADJ
ajfa-18939	64	94	e	e	NOUN
ajfa-18939	64	95	one	one	NUM
ajfa-18939	64	96	of	of	ADP
ajfa-18939	64	97	its	its	PRON
ajfa-18939	64	98	a	a	DET
ajfa-18939	64	99	utation	utation	NOUN
ajfa-18939	64	100	.	.	PUNCT
ajfa-18939	65	1	wa	wa	PROPN
ajfa-18939	65	2	ments	ments	PROPN
ajfa-18939	65	3	is	be	AUX
ajfa-18939	65	4	c	c	NOUN
ajfa-18939	65	5	020	020	NUM
ajfa-18939	65	6	)	)	PUNCT
ajfa-18939	65	7	.	.	PUNCT
ajfa-18939	66	1	as	as	ADP
ajfa-18939	66	2	a	a	DET
ajfa-18939	66	3	r	r	NOUN
ajfa-18939	66	4	les	le	NOUN
ajfa-18939	66	5	in	in	ADP
ajfa-18939	66	6	this	this	PRON
ajfa-18939	66	7	s	s	NOUN
ajfa-18939	66	8	ts	ts	ADP
ajfa-18939	66	9	of	of	ADP
ajfa-18939	66	10	audit	audit	NOUN
ajfa-18939	66	11	zhang	zhang	PROPN
ajfa-18939	66	12	,	,	PUNCT
ajfa-18939	66	13	20	20	NUM
ajfa-18939	66	14	alissa	alissa	NOUN
ajfa-18939	66	15	,	,	PUNCT
ajfa-18939	66	16	cap	cap	NOUN
ajfa-18939	66	17	defined	define	VERB
ajfa-18939	66	18	audi	audi	ADJ
ajfa-18939	66	19	audit	audit	PROPN
ajfa-18939	66	20	quali	quali	PROPN
ajfa-18939	66	21	theory	theory	PROPN
ajfa-18939	66	22	to	to	PART
ajfa-18939	66	23	au	au	VERB
ajfa-18939	66	24	nships	nships	PROPN
ajfa-18939	66	25	base	base	PROPN
ajfa-18939	66	26	tivated	tivate	VERB
ajfa-18939	66	27	by	by	ADP
ajfa-18939	66	28	p	p	PROPN
ajfa-18939	66	29	&	&	CCONJ
ajfa-18939	66	30	davis	davis	PROPN
ajfa-18939	66	31	,	,	PUNCT
ajfa-18939	66	32	ste	ste	PROPN
ajfa-18939	66	33	,	,	PUNCT
ajfa-18939	66	34	1991	1991	NUM
ajfa-18939	66	35	;	;	PUNCT
ajfa-18939	66	36	don	don	PROPN
ajfa-18939	66	37	997	997	NUM
ajfa-18939	66	38	)	)	PUNCT
ajfa-18939	66	39	.	.	PUNCT
ajfa-18939	67	1	it	it	PRON
ajfa-18939	67	2	is	be	AUX
ajfa-18939	67	3	b	b	NOUN
ajfa-18939	67	4	in	in	ADP
ajfa-18939	67	5	such	such	DET
ajfa-18939	67	6	a	a	DET
ajfa-18939	67	7	ualistic	ualistic	ADJ
ajfa-18939	67	8	and	and	CCONJ
ajfa-18939	67	9	s	s	VERB
ajfa-18939	67	10	nt	not	PART
ajfa-18939	67	11	with	with	ADP
ajfa-18939	67	12	the	the	DET
ajfa-18939	67	13	agerial	agerial	PROPN
ajfa-18939	67	14	subo	subo	PROPN
ajfa-18939	67	15	dson	dson	PROPN
ajfa-18939	67	16	,	,	PUNCT
ajfa-18939	67	17	schoo	schoo	PROPN
ajfa-18939	67	18	y	y	PROPN
ajfa-18939	67	19	improve	improve	VERB
ajfa-18939	67	20	t	t	PROPN
ajfa-18939	67	21	holders	holder	NOUN
ajfa-18939	67	22	hav	hav	VERB
ajfa-18939	67	23	that	that	SCONJ
ajfa-18939	67	24	the	the	DET
ajfa-18939	67	25	st	st	PROPN
ajfa-18939	67	26	,	,	PUNCT
ajfa-18939	67	27	the	the	DET
ajfa-18939	67	28	stewa	stewa	NOUN
ajfa-18939	67	29	and	and	CCONJ
ajfa-18939	67	30	believ	believ	PROPN
ajfa-18939	67	31	are	be	AUX
ajfa-18939	67	32	met	meet	VERB
ajfa-18939	67	33	(	(	PUNCT
ajfa-18939	67	34	do	do	AUX
ajfa-18939	67	35	tor	tor	NOUN
ajfa-18939	67	36	to	to	PART
ajfa-18939	67	37	safeg	safeg	VERB
ajfa-18939	67	38	uditors	uditor	NOUN
ajfa-18939	67	39	with	with	ADP
ajfa-18939	67	40	y	y	PRON
ajfa-18939	67	41	to	to	PART
ajfa-18939	67	42	meet	meet	VERB
ajfa-18939	67	43	th	th	X
ajfa-18939	67	44	examines	examine	NOUN
ajfa-18939	67	45	h	h	PROPN
ajfa-18939	67	46	cedures	cedure	NOUN
ajfa-18939	67	47	perf	perf	VERB
ajfa-18939	67	48	nd	nd	ADV
ajfa-18939	67	49	prevent	prevent	VERB
ajfa-18939	68	1	f	f	PROPN
ajfa-18939	68	2	n	n	PRON
ajfa-18939	68	3	journal	journal	NOUN
ajfa-18939	68	4	of	of	ADP
ajfa-18939	68	5	f	f	PROPN
ajfa-18939	68	6	affiliates	affiliate	NOUN
ajfa-18939	68	7	in	in	ADP
ajfa-18939	68	8	tts	tts	PROPN
ajfa-18939	68	9	and	and	CCONJ
ajfa-18939	68	10	zim	zim	PROPN
ajfa-18939	68	11	ontingent	ontingent	NOUN
ajfa-18939	68	12	u	u	NOUN
ajfa-18939	68	13	result	result	VERB
ajfa-18939	68	14	,	,	PUNCT
ajfa-18939	68	15	it	it	PRON
ajfa-18939	68	16	is	be	AUX
ajfa-18939	68	17	c	c	NOUN
ajfa-18939	68	18	tudy	tudy	NOUN
ajfa-18939	68	19	were	be	AUX
ajfa-18939	68	20	e	e	NOUN
ajfa-18939	68	21	quality	quality	NOUN
ajfa-18939	68	22	,	,	PUNCT
ajfa-18939	68	23	inc	inc	PROPN
ajfa-18939	68	24	019	019	NUM
ajfa-18939	68	25	)	)	PUNCT
ajfa-18939	68	26	,	,	PUNCT
ajfa-18939	68	27	audit	audit	NOUN
ajfa-18939	68	28	pkun	pkun	NOUN
ajfa-18939	68	29	,	,	PUNCT
ajfa-18939	68	30	jeanje	jeanje	VERB
ajfa-18939	68	31	it	it	PRON
ajfa-18939	68	32	quality	quality	NOUN
ajfa-18939	68	33	in	in	ADP
ajfa-18939	68	34	ity	ity	PROPN
ajfa-18939	68	35	determi	determi	PROPN
ajfa-18939	68	36	udit	udit	PROPN
ajfa-18939	68	37	quality	quality	PROPN
ajfa-18939	68	38	.	.	PUNCT
ajfa-18939	69	1	d	d	NOUN
ajfa-18939	69	2	on	on	ADP
ajfa-18939	69	3	behavi	behavi	NOUN
ajfa-18939	69	4	personal	personal	ADJ
ajfa-18939	69	5	gai	gai	NOUN
ajfa-18939	69	6	ewardship	ewardship	NOUN
ajfa-18939	69	7	naldson	naldson	ADV
ajfa-18939	69	8	,	,	PUNCT
ajfa-18939	69	9	sch	sch	PROPN
ajfa-18939	69	10	based	base	VERB
ajfa-18939	69	11	on	on	ADP
ajfa-18939	69	12	a	a	DET
ajfa-18939	69	13	a	a	DET
ajfa-18939	69	14	way	way	NOUN
ajfa-18939	69	15	tha	tha	NOUN
ajfa-18939	69	16	self	self	NOUN
ajfa-18939	69	17	-	-	PUNCT
ajfa-18939	69	18	serving	serve	VERB
ajfa-18939	69	19	organizatio	organizatio	NOUN
ajfa-18939	69	20	ordinates	ordinate	NOUN
ajfa-18939	69	21	be	be	VERB
ajfa-18939	69	22	orman	orman	PROPN
ajfa-18939	69	23	,	,	PUNCT
ajfa-18939	69	24	&	&	CCONJ
ajfa-18939	69	25	da	da	VERB
ajfa-18939	69	26	the	the	DET
ajfa-18939	69	27	organiza	organiza	NOUN
ajfa-18939	69	28	ve	ve	PROPN
ajfa-18939	69	29	interests	interest	NOUN
ajfa-18939	69	30	teward	teward	NOUN
ajfa-18939	69	31	has	have	AUX
ajfa-18939	69	32	ard	ard	PROPN
ajfa-18939	69	33	underst	underst	PROPN
ajfa-18939	69	34	ves	ves	X
ajfa-18939	69	35	that	that	PRON
ajfa-18939	69	36	by	by	ADP
ajfa-18939	69	37	onaldson	onaldson	NOUN
ajfa-18939	69	38	,	,	PUNCT
ajfa-18939	69	39	sc	sc	PROPN
ajfa-18939	69	40	guard	guard	VERB
ajfa-18939	69	41	the	the	DET
ajfa-18939	69	42	o	o	NOUN
ajfa-18939	69	43	a	a	DET
ajfa-18939	69	44	high	high	ADJ
ajfa-18939	69	45	leve	leve	NOUN
ajfa-18939	69	46	his	his	PRON
ajfa-18939	69	47	objectiv	objectiv	NOUN
ajfa-18939	69	48	how	how	SCONJ
ajfa-18939	69	49	audit	audit	NOUN
ajfa-18939	69	50	e	e	ADP
ajfa-18939	69	51	formed	form	VERB
ajfa-18939	69	52	all	all	DET
ajfa-18939	69	53	fraud	fraud	NOUN
ajfa-18939	69	54	.	.	PUNCT
ajfa-18939	70	1	finance	finance	PROPN
ajfa-18939	70	2	&	&	CCONJ
ajfa-18939	70	3	ac	ac	PROPN
ajfa-18939	70	4	issn	issn	PROPN
ajfa-18939	70	5	19	19	NUM
ajfa-18939	70	6	2022	2022	NUM
ajfa-18939	70	7	,	,	PUNCT
ajfa-18939	70	8	vol	vol	NOUN
ajfa-18939	70	9	.	.	NOUN
ajfa-18939	70	10	1	1	NUM
ajfa-18939	70	11	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	70	12	japan	japan	PROPN
ajfa-18939	70	13	as	as	ADP
ajfa-18939	70	14	a	a	DET
ajfa-18939	70	15	mmerman	mmerman	NOUN
ajfa-18939	70	16	ar	ar	PROPN
ajfa-18939	70	17	upon	upon	SCONJ
ajfa-18939	70	18	the	the	DET
ajfa-18939	70	19	a	a	PRON
ajfa-18939	70	20	critical	critical	ADJ
ajfa-18939	70	21	to	to	ADP
ajfa-18939	70	22	a	a	DET
ajfa-18939	70	23	examined	examine	VERB
ajfa-18939	70	24	ea	ea	NOUN
ajfa-18939	70	25	cluding	clude	VERB
ajfa-18939	70	26	com	com	NOUN
ajfa-18939	70	27	opinion	opinion	NOUN
ajfa-18939	70	28	(	(	PUNCT
ajfa-18939	70	29	h	h	NOUN
ajfa-18939	70	30	ean	ean	NOUN
ajfa-18939	70	31	,	,	PUNCT
ajfa-18939	70	32	&	&	CCONJ
ajfa-18939	70	33	suca	suca	PROPN
ajfa-18939	70	34	n	n	PROPN
ajfa-18939	70	35	the	the	DET
ajfa-18939	70	36	way	way	NOUN
ajfa-18939	70	37	t	t	NOUN
ajfa-18939	70	38	inants	inant	NOUN
ajfa-18939	70	39	in	in	ADP
ajfa-18939	70	40	th	th	X
ajfa-18939	70	41	ioural	ioural	ADJ
ajfa-18939	70	42	assum	assum	NOUN
ajfa-18939	70	43	in	in	ADP
ajfa-18939	70	44	but	but	CCONJ
ajfa-18939	70	45	rathe	rathe	PRON
ajfa-18939	70	46	theory	theory	NOUN
ajfa-18939	70	47	or	or	CCONJ
ajfa-18939	70	48	choorman	choorman	NOUN
ajfa-18939	70	49	,	,	PUNCT
ajfa-18939	70	50	&	&	CCONJ
ajfa-18939	70	51	a	a	DET
ajfa-18939	70	52	primary	primary	ADJ
ajfa-18939	70	53	m	m	NOUN
ajfa-18939	70	54	at	at	ADP
ajfa-18939	70	55	collectiv	collectiv	NOUN
ajfa-18939	70	56	g	g	PROPN
ajfa-18939	70	57	behaviour	behaviour	NOUN
ajfa-18939	70	58	on	on	ADP
ajfa-18939	70	59	's	's	PART
ajfa-18939	70	60	objecti	objecti	NOUN
ajfa-18939	70	61	ecause	ecause	PROPN
ajfa-18939	70	62	the	the	DET
ajfa-18939	70	63	avis	avis	NOUN
ajfa-18939	70	64	,	,	PUNCT
ajfa-18939	70	65	1997	1997	NUM
ajfa-18939	70	66	)	)	PUNCT
ajfa-18939	70	67	.	.	PUNCT
ajfa-18939	71	1	ation	ation	PROPN
ajfa-18939	71	2	's	's	PART
ajfa-18939	71	3	perfo	perfo	NOUN
ajfa-18939	71	4	that	that	PRON
ajfa-18939	71	5	are	be	AUX
ajfa-18939	71	6	se	se	ADV
ajfa-18939	71	7	no	no	DET
ajfa-18939	71	8	needs	need	NOUN
ajfa-18939	71	9	;	;	PUNCT
ajfa-18939	71	10	tands	tand	NOUN
ajfa-18939	71	11	the	the	DET
ajfa-18939	71	12	t	t	PROPN
ajfa-18939	71	13	y	y	PROPN
ajfa-18939	71	14	working	working	PROPN
ajfa-18939	71	15	choorman	choorman	NOUN
ajfa-18939	71	16	,	,	PUNCT
ajfa-18939	71	17	&	&	CCONJ
ajfa-18939	71	18	organization	organization	PROPN
ajfa-18939	71	19	el	el	PROPN
ajfa-18939	71	20	of	of	ADP
ajfa-18939	71	21	audit	audit	PROPN
ajfa-18939	71	22	q	q	PROPN
ajfa-18939	71	23	ve	ve	PROPN
ajfa-18939	71	24	.	.	NOUN
ajfa-18939	71	25	figure	figure	VERB
ajfa-18939	71	26	1	1	NUM
ajfa-18939	71	27	experience	experience	NOUN
ajfa-18939	71	28	,	,	PUNCT
ajfa-18939	71	29	contribute	contribute	VERB
ajfa-18939	71	30	ccounting	ccounte	VERB
ajfa-18939	71	31	946	946	NUM
ajfa-18939	71	32	-	-	PUNCT
ajfa-18939	71	33	052x	052x	NUM
ajfa-18939	71	34	14	14	NUM
ajfa-18939	71	35	,	,	PUNCT
ajfa-18939	71	36	no	no	INTJ
ajfa-18939	71	37	.	.	NOUN
ajfa-18939	71	38	1	1	NUM
ajfa-18939	71	39	think.org/	think.org/	NOUN
ajfa-18939	71	40	result	result	NOUN
ajfa-18939	71	41	of	of	ADP
ajfa-18939	71	42	rgue	rgue	NOUN
ajfa-18939	71	43	that	that	DET
ajfa-18939	71	44	auditor	auditor	NOUN
ajfa-18939	71	45	's	's	PART
ajfa-18939	71	46	associate	associate	NOUN
ajfa-18939	71	47	arlier	arlier	NOUN
ajfa-18939	71	48	by	by	ADP
ajfa-18939	71	49	mpliance	mpliance	NOUN
ajfa-18939	71	50	hardies	hardy	NOUN
ajfa-18939	71	51	,	,	PUNCT
ajfa-18939	71	52	a	a	PRON
ajfa-18939	71	53	,	,	PUNCT
ajfa-18939	71	54	2014	2014	NUM
ajfa-18939	71	55	)	)	PUNCT
ajfa-18939	71	56	.	.	PUNCT
ajfa-18939	72	1	that	that	SCONJ
ajfa-18939	72	2	this	this	PRON
ajfa-18939	72	3	he	he	PRON
ajfa-18939	72	4	uae	uae	PROPN
ajfa-18939	72	5	.	.	PUNCT
ajfa-18939	72	6	mptions	mption	NOUN
ajfa-18939	72	7	.	.	PUNCT
ajfa-18939	73	1	er	er	INTJ
ajfa-18939	73	2	by	by	ADP
ajfa-18939	73	3	the	the	DET
ajfa-18939	73	4	agency	agency	PROPN
ajfa-18939	73	5	&	&	CCONJ
ajfa-18939	73	6	davis	davis	PROPN
ajfa-18939	73	7	,	,	PUNCT
ajfa-18939	73	8	model	model	NOUN
ajfa-18939	73	9	in	in	ADP
ajfa-18939	73	10	vist	vist	PROPN
ajfa-18939	73	11	and	and	CCONJ
ajfa-18939	73	12	s.	s.	PROPN
ajfa-18939	73	13	given	give	VERB
ajfa-18939	73	14	ives	ive	NOUN
ajfa-18939	73	15	and	and	CCONJ
ajfa-18939	73	16	steward	steward	NOUN
ajfa-18939	73	17	.	.	PUNCT
ajfa-18939	74	1	ormance	ormance	NOUN
ajfa-18939	74	2	erved	erve	VERB
ajfa-18939	74	3	by	by	ADP
ajfa-18939	74	4	in	in	ADP
ajfa-18939	74	5	fact	fact	NOUN
ajfa-18939	74	6	,	,	PUNCT
ajfa-18939	74	7	trade	trade	NOUN
ajfa-18939	74	8	-	-	PUNCT
ajfa-18939	74	9	off	off	NOUN
ajfa-18939	74	10	toward	toward	ADP
ajfa-18939	74	11	&	&	CCONJ
ajfa-18939	74	12	davis	davis	PROPN
ajfa-18939	74	13	,	,	PUNCT
ajfa-18939	74	14	n	n	X
ajfa-18939	74	15	against	against	ADP
ajfa-18939	74	16	uality	uality	NOUN
ajfa-18939	74	17	in	in	ADP
ajfa-18939	74	18	1	1	NUM
ajfa-18939	74	19	depicts	depict	VERB
ajfa-18939	74	20	auditor	auditor	NOUN
ajfa-18939	74	21	to	to	PART
ajfa-18939	74	22	audit	audit	VERB
ajfa-18939	74	23	2.1	2.1	NUM
ajfa-18939	74	24	.	.	PUNCT
ajfa-18939	75	1	aud	aud	ADJ
ajfa-18939	75	2	audit	audit	PROPN
ajfa-18939	75	3	e	e	PROPN
ajfa-18939	75	4	audit	audit	NOUN
ajfa-18939	75	5	p	p	PROPN
ajfa-18939	75	6	2014	2014	NUM
ajfa-18939	75	7	)	)	PUNCT
ajfa-18939	75	8	,	,	PUNCT
ajfa-18939	75	9	a	a	DET
ajfa-18939	75	10	critical	critical	ADJ
ajfa-18939	75	11	audit	audit	NOUN
ajfa-18939	75	12	te	te	AUX
ajfa-18939	75	13	progres	progre	NOUN
ajfa-18939	75	14	related	relate	VERB
ajfa-18939	75	15	cherask	cherask	NOUN
ajfa-18939	75	16	judgme	judgme	NOUN
ajfa-18939	75	17	to	to	ADP
ajfa-18939	75	18	dete	dete	ADJ
ajfa-18939	75	19	2015	2015	NUM
ajfa-18939	75	20	)	)	PUNCT
ajfa-18939	75	21	—	—	PUNCT
ajfa-18939	75	22	study	study	NOUN
ajfa-18939	75	23	.	.	PUNCT
ajfa-18939	76	1	a	a	DET
ajfa-18939	76	2	previ	previ	ADJ
ajfa-18939	76	3	judgme	judgme	NOUN
ajfa-18939	76	4	influenc	influenc	ADJ
ajfa-18939	76	5	auditors	auditor	NOUN
ajfa-18939	76	6	auditors	auditor	NOUN
ajfa-18939	76	7	(	(	PUNCT
ajfa-18939	76	8	libby	libby	PROPN
ajfa-18939	76	9	conduct	conduct	NOUN
ajfa-18939	76	10	audit	audit	NOUN
ajfa-18939	76	11	q	q	PROPN
ajfa-18939	76	12	characte	characte	NOUN
ajfa-18939	76	13	furtherm	furtherm	NOUN
ajfa-18939	76	14	ditor	ditor	NOUN
ajfa-18939	76	15	exper	exper	NOUN
ajfa-18939	76	16	experience	experience	NOUN
ajfa-18939	76	17	i	i	PRON
ajfa-18939	76	18	rofession	rofession	NOUN
ajfa-18939	76	19	(	(	PUNCT
ajfa-18939	76	20	and	and	CCONJ
ajfa-18939	76	21	industry	industry	NOUN
ajfa-18939	76	22	component	component	NOUN
ajfa-18939	76	23	ests	est	NOUN
ajfa-18939	76	24	they	they	PRON
ajfa-18939	76	25	c	c	VERB
ajfa-18939	76	26	ssion	ssion	NOUN
ajfa-18939	76	27	,	,	PUNCT
ajfa-18939	76	28	and	and	CCONJ
ajfa-18939	76	29	j	j	PROPN
ajfa-18939	76	30	to	to	ADP
ajfa-18939	76	31	specific	specific	ADJ
ajfa-18939	76	32	kin	kin	PROPN
ajfa-18939	76	33	,	,	PUNCT
ajfa-18939	76	34	&	&	CCONJ
ajfa-18939	76	35	stev	stev	PROPN
ajfa-18939	76	36	ent	ent	PROPN
ajfa-18939	76	37	was	be	AUX
ajfa-18939	76	38	cond	cond	NOUN
ajfa-18939	76	39	ermine	ermine	NOUN
ajfa-18939	76	40	the	the	DET
ajfa-18939	76	41	—	—	PUNCT
ajfa-18939	76	42	especially	especially	ADV
ajfa-18939	76	43	ious	ious	ADJ
ajfa-18939	76	44	review	review	NOUN
ajfa-18939	76	45	ents	ent	NOUN
ajfa-18939	76	46	and	and	CCONJ
ajfa-18939	76	47	dec	dec	PROPN
ajfa-18939	76	48	ced	ce	VERB
ajfa-18939	76	49	by	by	ADP
ajfa-18939	76	50	their	their	PRON
ajfa-18939	76	51	s	s	NOUN
ajfa-18939	76	52	are	be	AUX
ajfa-18939	76	53	better	well	ADJ
ajfa-18939	76	54	s	s	PART
ajfa-18939	76	55	because	because	SCONJ
ajfa-18939	76	56	t	t	PROPN
ajfa-18939	76	57	&	&	CCONJ
ajfa-18939	76	58	frederi	frederi	PROPN
ajfa-18939	76	59	ted	te	VERB
ajfa-18939	76	60	research	research	NOUN
ajfa-18939	76	61	quality	quality	NOUN
ajfa-18939	76	62	.	.	PUNCT
ajfa-18939	77	1	the	the	DET
ajfa-18939	77	2	eristics	eristic	NOUN
ajfa-18939	77	3	)	)	PUNCT
ajfa-18939	77	4	has	have	VERB
ajfa-18939	77	5	more	more	ADJ
ajfa-18939	77	6	,	,	PUNCT
ajfa-18939	77	7	the	the	DET
ajfa-18939	77	8	f	f	PROPN
ajfa-18939	77	9	figure	figure	NOUN
ajfa-18939	77	10	1	1	NUM
ajfa-18939	77	11	rience	rience	NOUN
ajfa-18939	77	12	s	s	PART
ajfa-18939	77	13	quantified	quantify	VERB
ajfa-18939	77	14	lim	lim	PROPN
ajfa-18939	77	15	&	&	CCONJ
ajfa-18939	77	16	tan	tan	PROPN
ajfa-18939	77	17	y	y	PROPN
ajfa-18939	77	18	expertise	expertise	NOUN
ajfa-18939	77	19	ts	ts	ADP
ajfa-18939	77	20	of	of	ADP
ajfa-18939	77	21	provi	provi	PROPN
ajfa-18939	77	22	conduct	conduct	NOUN
ajfa-18939	77	23	are	be	AUX
ajfa-18939	77	24	job	job	NOUN
ajfa-18939	77	25	perform	perform	NOUN
ajfa-18939	77	26	responsibili	responsibili	NOUN
ajfa-18939	77	27	vens	ven	NOUN
ajfa-18939	77	28	,	,	PUNCT
ajfa-18939	77	29	1994	1994	NUM
ajfa-18939	77	30	)	)	PUNCT
ajfa-18939	77	31	.	.	PUNCT
ajfa-18939	78	1	ducted	ducte	VERB
ajfa-18939	78	2	prim	prim	ADJ
ajfa-18939	78	3	e	e	NOUN
ajfa-18939	78	4	effect	effect	NOUN
ajfa-18939	78	5	o	o	X
ajfa-18939	78	6	since	since	SCONJ
ajfa-18939	78	7	audit	audit	NOUN
ajfa-18939	78	8	w	w	ADP
ajfa-18939	78	9	of	of	ADP
ajfa-18939	78	10	the	the	DET
ajfa-18939	78	11	lite	lite	PROPN
ajfa-18939	78	12	cisions	cision	NOUN
ajfa-18939	78	13	.	.	PUNCT
ajfa-18939	79	1	mes	me	NOUN
ajfa-18939	79	2	r	r	NOUN
ajfa-18939	79	3	experienc	experienc	NOUN
ajfa-18939	79	4	at	at	ADP
ajfa-18939	79	5	identifyi	identifyi	ADJ
ajfa-18939	79	6	they	they	PRON
ajfa-18939	79	7	have	have	VERB
ajfa-18939	79	8	m	m	PRON
ajfa-18939	79	9	ick	ick	NOUN
ajfa-18939	79	10	,	,	PUNCT
ajfa-18939	79	11	1990	1990	NUM
ajfa-18939	79	12	)	)	PUNCT
ajfa-18939	79	13	.	.	PUNCT
ajfa-18939	80	1	h	h	PROPN
ajfa-18939	80	2	in	in	ADP
ajfa-18939	80	3	china	china	PROPN
ajfa-18939	80	4	,	,	PUNCT
ajfa-18939	80	5	e	e	PROPN
ajfa-18939	80	6	findings	finding	VERB
ajfa-18939	80	7	s	s	VERB
ajfa-18939	80	8	a	a	DET
ajfa-18939	80	9	positive	positive	ADJ
ajfa-18939	80	10	findings	finding	NOUN
ajfa-18939	80	11	als	als	VERB
ajfa-18939	80	12	1	1	NUM
ajfa-18939	80	13	.	.	PUNCT
ajfa-18939	81	1	overall	overall	ADJ
ajfa-18939	81	2	di	di	X
ajfa-18939	81	3	d	d	NOUN
ajfa-18939	81	4	in	in	ADP
ajfa-18939	81	5	a	a	DET
ajfa-18939	81	6	variet	variet	PROPN
ajfa-18939	81	7	n	n	CCONJ
ajfa-18939	81	8	,	,	PUNCT
ajfa-18939	81	9	2010	2010	NUM
ajfa-18939	81	10	)	)	PUNCT
ajfa-18939	81	11	,	,	PUNCT
ajfa-18939	81	12	a	a	PRON
ajfa-18939	81	13	(	(	PUNCT
ajfa-18939	81	14	goodwin	goodwin	PROPN
ajfa-18939	81	15	&	&	CCONJ
ajfa-18939	81	16	iding	iding	PROPN
ajfa-18939	81	17	high	high	ADJ
ajfa-18939	81	18	-	-	PUNCT
ajfa-18939	81	19	q	q	NOUN
ajfa-18939	81	20	e	e	NOUN
ajfa-18939	81	21	the	the	DET
ajfa-18939	81	22	audit	audit	NOUN
ajfa-18939	81	23	mance	mance	NOUN
ajfa-18939	82	1	all	all	DET
ajfa-18939	82	2	i	i	PRON
ajfa-18939	82	3	ities	itie	NOUN
ajfa-18939	82	4	and	and	CCONJ
ajfa-18939	82	5	tas	ta	NOUN
ajfa-18939	82	6	.	.	PUNCT
ajfa-18939	83	1	earlier	early	ADV
ajfa-18939	83	2	res	re	NOUN
ajfa-18939	83	3	marily	marily	ADV
ajfa-18939	83	4	throug	throug	NOUN
ajfa-18939	83	5	f	f	PROPN
ajfa-18939	83	6	audit	audit	VERB
ajfa-18939	83	7	ex	ex	PRON
ajfa-18939	83	8	experience	experience	NOUN
ajfa-18939	83	9	erature	erature	NOUN
ajfa-18939	83	10	reve	reve	NOUN
ajfa-18939	83	11	ssier	ssier	NOUN
ajfa-18939	83	12	(	(	PUNCT
ajfa-18939	83	13	1983	1983	NUM
ajfa-18939	83	14	)	)	PUNCT
ajfa-18939	83	15	e	e	NOUN
ajfa-18939	83	16	and	and	CCONJ
ajfa-18939	83	17	firm	firm	VERB
ajfa-18939	83	18	ing	e	VERB
ajfa-18939	83	19	the	the	DET
ajfa-18939	83	20	sour	sour	ADJ
ajfa-18939	83	21	more	more	ADV
ajfa-18939	83	22	know	know	ADJ
ajfa-18939	83	23	thus	thus	ADV
ajfa-18939	83	24	,	,	PUNCT
ajfa-18939	83	25	aud	aud	INTJ
ajfa-18939	83	26	analyzing	analyze	VERB
ajfa-18939	83	27	a	a	DET
ajfa-18939	83	28	indicated	indicate	VERB
ajfa-18939	83	29	t	t	NOUN
ajfa-18939	83	30	effect	effect	NOUN
ajfa-18939	83	31	on	on	ADP
ajfa-18939	83	32	th	th	NUM
ajfa-18939	83	33	so	so	ADV
ajfa-18939	83	34	indicated	indicate	VERB
ajfa-18939	83	35	25	25	NUM
ajfa-18939	83	36	iagram	iagram	NOUN
ajfa-18939	83	37	of	of	ADP
ajfa-18939	83	38	th	th	INTJ
ajfa-18939	83	39	ty	ty	NUM
ajfa-18939	83	40	of	of	ADP
ajfa-18939	83	41	ways	way	NOUN
ajfa-18939	83	42	,	,	PUNCT
ajfa-18939	83	43	audit	audit	NOUN
ajfa-18939	83	44	engag	engag	NOUN
ajfa-18939	83	45	&	&	CCONJ
ajfa-18939	83	46	wu	wu	PROPN
ajfa-18939	83	47	,	,	PUNCT
ajfa-18939	83	48	2014	2014	NUM
ajfa-18939	83	49	quality	quality	NOUN
ajfa-18939	83	50	aud	aud	NOUN
ajfa-18939	83	51	process	process	NOUN
ajfa-18939	83	52	's	's	PART
ajfa-18939	83	53	influence	influence	NOUN
ajfa-18939	83	54	t	t	X
ajfa-18939	83	55	sks	sks	PROPN
ajfa-18939	83	56	(	(	PUNCT
ajfa-18939	83	57	ford	ford	NOUN
ajfa-18939	83	58	,	,	PUNCT
ajfa-18939	83	59	q	q	NOUN
ajfa-18939	83	60	search	search	NOUN
ajfa-18939	83	61	on	on	ADP
ajfa-18939	83	62	th	th	X
ajfa-18939	83	63	gh	gh	PROPN
ajfa-18939	83	64	experim	experim	PROPN
ajfa-18939	83	65	xperience	xperience	PROPN
ajfa-18939	83	66	e	e	PROPN
ajfa-18939	83	67	and	and	CCONJ
ajfa-18939	83	68	audit	audit	NOUN
ajfa-18939	83	69	q	q	VERB
ajfa-18939	83	70	ealed	eale	VERB
ajfa-18939	83	71	that	that	SCONJ
ajfa-18939	83	72	a	a	X
ajfa-18939	83	73	)	)	PUNCT
ajfa-18939	83	74	notes	note	VERB
ajfa-18939	83	75	that	that	DET
ajfa-18939	83	76	type	type	NOUN
ajfa-18939	83	77	.	.	PUNCT
ajfa-18939	84	1	exist	exist	VERB
ajfa-18939	84	2	rces	rce	NOUN
ajfa-18939	84	3	of	of	ADP
ajfa-18939	84	4	fina	fina	PROPN
ajfa-18939	84	5	wledge	wledge	PROPN
ajfa-18939	84	6	and	and	CCONJ
ajfa-18939	84	7	dit	dit	PROPN
ajfa-18939	84	8	quality	quality	NOUN
ajfa-18939	84	9	a	a	DET
ajfa-18939	84	10	sample	sample	NOUN
ajfa-18939	84	11	of	of	ADP
ajfa-18939	84	12	that	that	DET
ajfa-18939	84	13	audit	audit	NOUN
ajfa-18939	84	14	e	e	NOUN
ajfa-18939	85	1	he	he	PRON
ajfa-18939	85	2	quality	quality	NOUN
ajfa-18939	85	3	of	of	ADP
ajfa-18939	85	4	d	d	PROPN
ajfa-18939	85	5	that	that	DET
ajfa-18939	85	6	partn	partn	ADJ
ajfa-18939	85	7	asian	asian	NOUN
ajfa-18939	85	8	he	he	PRON
ajfa-18939	85	9	associati	associati	PROPN
ajfa-18939	85	10	including	include	VERB
ajfa-18939	85	11	s	s	PROPN
ajfa-18939	85	12	ement	ement	NOUN
ajfa-18939	85	13	volu	volu	NOUN
ajfa-18939	85	14	4	4	NUM
ajfa-18939	85	15	)	)	PUNCT
ajfa-18939	85	16	.	.	PUNCT
ajfa-18939	86	1	auditor	auditor	PROPN
ajfa-18939	86	2	dits	dit	NOUN
ajfa-18939	86	3	,	,	PUNCT
ajfa-18939	86	4	especia	especia	NOUN
ajfa-18939	86	5	inputs	input	NOUN
ajfa-18939	86	6	(	(	PUNCT
ajfa-18939	86	7	fra	fra	X
ajfa-18939	86	8	the	the	DET
ajfa-18939	86	9	acquire	acquire	NOUN
ajfa-18939	86	10	qiunones	qiunone	NOUN
ajfa-18939	86	11	,	,	PUNCT
ajfa-18939	86	12	s	s	VERB
ajfa-18939	86	13	he	he	PRON
ajfa-18939	86	14	impact	impact	VERB
ajfa-18939	86	15	o	o	NOUN
ajfa-18939	86	16	ments	ment	NOUN
ajfa-18939	86	17	or	or	CCONJ
ajfa-18939	86	18	case	case	NOUN
ajfa-18939	86	19	on	on	ADP
ajfa-18939	86	20	the	the	DET
ajfa-18939	86	21	en	en	X
ajfa-18939	86	22	quality	quality	NOUN
ajfa-18939	86	23	cann	cann	PROPN
ajfa-18939	86	24	auditor	auditor	PROPN
ajfa-18939	86	25	exp	exp	PROPN
ajfa-18939	86	26	t	t	PROPN
ajfa-18939	86	27	audit	audit	NOUN
ajfa-18939	86	28	partn	partn	ADJ
ajfa-18939	86	29	ting	ting	PROPN
ajfa-18939	86	30	researc	researc	PROPN
ajfa-18939	86	31	ancial	ancial	ADJ
ajfa-18939	86	32	statem	statem	NOUN
ajfa-18939	86	33	are	be	AUX
ajfa-18939	86	34	better	well	ADJ
ajfa-18939	86	35	improves	improve	VERB
ajfa-18939	86	36	.	.	PUNCT
ajfa-18939	87	1	800	800	NUM
ajfa-18939	87	2	individ	individ	PROPN
ajfa-18939	87	3	experience	experience	NOUN
ajfa-18939	87	4	f	f	PROPN
ajfa-18939	87	5	audits	audits	PROPN
ajfa-18939	87	6	.	.	PUNCT
ajfa-18939	88	1	ners	ner	NOUN
ajfa-18939	88	2	who	who	PRON
ajfa-18939	88	3	ha	ha	INTJ
ajfa-18939	88	4	n	n	PRON
ajfa-18939	88	5	journal	journal	NOUN
ajfa-18939	88	6	of	of	ADP
ajfa-18939	88	7	f	f	PROPN
ajfa-18939	88	8	on	on	ADP
ajfa-18939	88	9	tested	test	VERB
ajfa-18939	88	10	eniority	eniority	NOUN
ajfa-18939	88	11	and	and	CCONJ
ajfa-18939	88	12	ume	ume	NOUN
ajfa-18939	88	13	(	(	PUNCT
ajfa-18939	88	14	sundr	sundr	NOUN
ajfa-18939	88	15	knowledge	knowledge	NOUN
ajfa-18939	88	16	ally	ally	NOUN
ajfa-18939	88	17	becaus	becaus	PROPN
ajfa-18939	88	18	ancis	ancis	PROPN
ajfa-18939	88	19	,	,	PUNCT
ajfa-18939	88	20	2011	2011	NUM
ajfa-18939	88	21	d	d	ADP
ajfa-18939	88	22	knowledg	knowledg	NOUN
ajfa-18939	88	23	ego	ego	NOUN
ajfa-18939	88	24	,	,	PUNCT
ajfa-18939	88	25	&	&	CCONJ
ajfa-18939	88	26	sorr	sorr	NOUN
ajfa-18939	88	27	of	of	ADP
ajfa-18939	88	28	audit	audit	NOUN
ajfa-18939	88	29	exp	exp	NOUN
ajfa-18939	88	30	e	e	NOUN
ajfa-18939	88	31	studies	study	NOUN
ajfa-18939	88	32	,	,	PUNCT
ajfa-18939	88	33	m	m	VERB
ajfa-18939	88	34	ntire	ntire	NOUN
ajfa-18939	88	35	audit	audit	NOUN
ajfa-18939	88	36	not	not	PART
ajfa-18939	88	37	be	be	AUX
ajfa-18939	88	38	obser	obser	ADJ
ajfa-18939	88	39	perience	perience	NOUN
ajfa-18939	88	40	inf	inf	NOUN
ajfa-18939	88	41	ners	ner	NOUN
ajfa-18939	88	42	'	'	PART
ajfa-18939	88	43	materia	materia	PROPN
ajfa-18939	88	44	h	h	PROPN
ajfa-18939	88	45	also	also	ADV
ajfa-18939	88	46	show	show	VERB
ajfa-18939	88	47	ment	ment	ADJ
ajfa-18939	88	48	errors	error	NOUN
ajfa-18939	88	49	equipped	equip	VERB
ajfa-18939	88	50	to	to	PART
ajfa-18939	88	51	similarly	similarly	ADV
ajfa-18939	88	52	,	,	PUNCT
ajfa-18939	88	53	dual	dual	ADJ
ajfa-18939	88	54	auditor	auditor	NOUN
ajfa-18939	88	55	(	(	PUNCT
ajfa-18939	88	56	as	as	ADP
ajfa-18939	88	57	a	a	DET
ajfa-18939	88	58	com	com	NOUN
ajfa-18939	88	59	ave	ave	NOUN
ajfa-18939	88	60	worked	work	VERB
ajfa-18939	88	61	finance	finance	PROPN
ajfa-18939	88	62	&	&	CCONJ
ajfa-18939	88	63	ac	ac	PROPN
ajfa-18939	88	64	issn	issn	PROPN
ajfa-18939	88	65	19	19	NUM
ajfa-18939	88	66	2022	2022	NUM
ajfa-18939	88	67	,	,	PUNCT
ajfa-18939	88	68	vol	vol	NOUN
ajfa-18939	88	69	.	.	NOUN
ajfa-18939	88	70	1	1	NUM
ajfa-18939	89	1	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	89	2	d	d	PROPN
ajfa-18939	89	3	years	year	NOUN
ajfa-18939	89	4	spen	spen	PROPN
ajfa-18939	89	5	rgen	rgen	PROPN
ajfa-18939	89	6	&	&	CCONJ
ajfa-18939	89	7	sva	sva	PROPN
ajfa-18939	89	8	and	and	CCONJ
ajfa-18939	89	9	experi	experi	PROPN
ajfa-18939	89	10	se	se	X
ajfa-18939	89	11	auditors	auditor	NOUN
ajfa-18939	89	12	)	)	PUNCT
ajfa-18939	89	13	.	.	PUNCT
ajfa-18939	90	1	training	train	VERB
ajfa-18939	90	2	dge	dge	NOUN
ajfa-18939	90	3	and	and	CCONJ
ajfa-18939	90	4	exp	exp	NOUN
ajfa-18939	90	5	rra	rra	NOUN
ajfa-18939	90	6	,	,	PUNCT
ajfa-18939	90	7	1992	1992	NUM
ajfa-18939	90	8	;	;	PUNCT
ajfa-18939	90	9	c	c	X
ajfa-18939	90	10	perience	perience	NOUN
ajfa-18939	90	11	on	on	ADP
ajfa-18939	90	12	making	make	VERB
ajfa-18939	90	13	it	it	PRON
ajfa-18939	91	1	i	i	PRON
ajfa-18939	91	2	m	m	VERB
ajfa-18939	91	3	(	(	PUNCT
ajfa-18939	91	4	cahan	cahan	PROPN
ajfa-18939	91	5	&	&	CCONJ
ajfa-18939	91	6	rved	rve	VERB
ajfa-18939	91	7	in	in	ADP
ajfa-18939	91	8	a	a	DET
ajfa-18939	91	9	sh	sh	PROPN
ajfa-18939	91	10	fluences	fluence	NOUN
ajfa-18939	91	11	ma	ma	PROPN
ajfa-18939	91	12	ality	ality	PROPN
ajfa-18939	91	13	judgm	judgm	PROPN
ajfa-18939	91	14	ws	ws	PROPN
ajfa-18939	91	15	that	that	DET
ajfa-18939	91	16	expe	expe	ADJ
ajfa-18939	91	17	than	than	SCONJ
ajfa-18939	91	18	inexpe	inexpe	ADJ
ajfa-18939	91	19	o	o	NOUN
ajfa-18939	91	20	perform	perform	NOUN
ajfa-18939	91	21	gul	gul	PROPN
ajfa-18939	91	22	et	et	PROPN
ajfa-18939	91	23	al	al	PROPN
ajfa-18939	91	24	.	.	PUNCT
ajfa-18939	91	25	rs	rs	PROPN
ajfa-18939	91	26	to	to	PART
ajfa-18939	91	27	determ	determ	VERB
ajfa-18939	91	28	mponent	mponent	NOUN
ajfa-18939	91	29	of	of	ADP
ajfa-18939	91	30	d	d	PROPN
ajfa-18939	91	31	with	with	ADP
ajfa-18939	91	32	the	the	DET
ajfa-18939	91	33	ccounting	ccounte	VERB
ajfa-18939	91	34	946	946	NUM
ajfa-18939	91	35	-	-	PUNCT
ajfa-18939	91	36	052x	052x	NUM
ajfa-18939	91	37	14	14	NUM
ajfa-18939	91	38	,	,	PUNCT
ajfa-18939	91	39	no	no	INTJ
ajfa-18939	91	40	.	.	NOUN
ajfa-18939	91	41	1	1	NUM
ajfa-18939	91	42	think.org/	think.org/	NOUN
ajfa-18939	91	43	nt	not	PART
ajfa-18939	91	44	in	in	ADP
ajfa-18939	91	45	the	the	DET
ajfa-18939	91	46	anström	anström	NOUN
ajfa-18939	91	47	,	,	PUNCT
ajfa-18939	91	48	ence	ence	NOUN
ajfa-18939	91	49	are	be	AUX
ajfa-18939	91	50	and	and	CCONJ
ajfa-18939	91	51	the	the	DET
ajfa-18939	91	52	g	g	NOUN
ajfa-18939	91	53	,	,	PUNCT
ajfa-18939	91	54	career	career	NOUN
ajfa-18939	91	55	perience	perience	NOUN
ajfa-18939	91	56	campion	campion	NOUN
ajfa-18939	91	57	,	,	PUNCT
ajfa-18939	91	58	n	n	CCONJ
ajfa-18939	91	59	auditor	auditor	NOUN
ajfa-18939	91	60	mpossible	mpossible	PROPN
ajfa-18939	91	61	&	&	CCONJ
ajfa-18939	91	62	sun	sun	PROPN
ajfa-18939	91	63	,	,	PUNCT
ajfa-18939	91	64	hort	hort	NOUN
ajfa-18939	91	65	-	-	PUNCT
ajfa-18939	91	66	term	term	NOUN
ajfa-18939	91	67	ateriality	ateriality	NOUN
ajfa-18939	91	68	ments	ment	NOUN
ajfa-18939	91	69	are	be	AUX
ajfa-18939	91	70	erienced	erience	VERB
ajfa-18939	91	71	erienced	erience	VERB
ajfa-18939	91	72	the	the	DET
ajfa-18939	91	73	task	task	NOUN
ajfa-18939	91	74	.	.	PUNCT
ajfa-18939	92	1	(	(	PUNCT
ajfa-18939	92	2	2013	2013	NUM
ajfa-18939	92	3	)	)	PUNCT
ajfa-18939	92	4	ine	ine	VERB
ajfa-18939	92	5	their	their	PRON
ajfa-18939	92	6	f	f	PROPN
ajfa-18939	92	7	auditor	auditor	PROPN
ajfa-18939	92	8	western	western	ADJ
ajfa-18939	92	9	account	account	PROPN
ajfa-18939	92	10	variatio	variatio	PROPN
ajfa-18939	92	11	quality	quality	NOUN
ajfa-18939	92	12	conduct	conduct	VERB
ajfa-18939	92	13	signific	signific	ADJ
ajfa-18939	92	14	auditors	auditor	NOUN
ajfa-18939	92	15	without	without	ADP
ajfa-18939	92	16	indepen	indepen	PROPN
ajfa-18939	92	17	client	client	NOUN
ajfa-18939	92	18	's	's	PART
ajfa-18939	92	19	professi	professi	ADJ
ajfa-18939	92	20	careers	career	NOUN
ajfa-18939	92	21	relation	relation	NOUN
ajfa-18939	92	22	most	most	ADJ
ajfa-18939	93	1	i	i	PRON
ajfa-18939	93	2	m	m	VERB
ajfa-18939	93	3	conduct	conduct	VERB
ajfa-18939	93	4	h1	h1	PROPN
ajfa-18939	93	5	:	:	PUNCT
ajfa-18939	93	6	uae	uae	PROPN
ajfa-18939	93	7	2.2	2.2	NUM
ajfa-18939	93	8	aud	aud	NOUN
ajfa-18939	93	9	in	in	ADP
ajfa-18939	93	10	conju	conju	PROPN
ajfa-18939	93	11	an	an	DET
ajfa-18939	93	12	indi	indi	PROPN
ajfa-18939	93	13	students	student	NOUN
ajfa-18939	93	14	signific	signific	ADJ
ajfa-18939	93	15	despite	despite	SCONJ
ajfa-18939	93	16	attained	attain	VERB
ajfa-18939	93	17	that	that	SCONJ
ajfa-18939	93	18	ad	ad	NOUN
ajfa-18939	93	19	orientat	orientat	ADP
ajfa-18939	93	20	a	a	DET
ajfa-18939	93	21	great	great	ADJ
ajfa-18939	93	22	qualitat	qualitat	NOUN
ajfa-18939	93	23	on	on	ADP
ajfa-18939	93	24	the	the	DET
ajfa-18939	93	25	better	well	ADJ
ajfa-18939	93	26	.	.	PUNCT
ajfa-18939	94	1	t	t	NOUN
ajfa-18939	94	2	from	from	ADP
ajfa-18939	94	3	1	1	NUM
ajfa-18939	94	4	,	,	PUNCT
ajfa-18939	94	5	is	be	AUX
ajfa-18939	94	6	assoc	assoc	PROPN
ajfa-18939	94	7	al	al	PROPN
ajfa-18939	94	8	.	.	PUNCT
ajfa-18939	95	1	(	(	PUNCT
ajfa-18939	95	2	20	20	NUM
ajfa-18939	95	3	additio	additio	NOUN
ajfa-18939	95	4	to	to	PART
ajfa-18939	95	5	deter	deter	VERB
ajfa-18939	95	6	correlat	correlat	ADJ
ajfa-18939	95	7	account	account	NOUN
ajfa-18939	95	8	equally	equally	ADV
ajfa-18939	95	9	increase	increase	VERB
ajfa-18939	95	10	they	they	PRON
ajfa-18939	95	11	he	he	PRON
ajfa-18939	95	12	2	2	NUM
ajfa-18939	95	13	continu	continu	X
ajfa-18939	95	14	ting	ting	NOUN
ajfa-18939	95	15	system	system	NOUN
ajfa-18939	95	16	on	on	ADP
ajfa-18939	95	17	.	.	PUNCT
ajfa-18939	96	1	similarly	similarly	ADV
ajfa-18939	96	2	by	by	ADP
ajfa-18939	96	3	suggesti	suggesti	NOUN
ajfa-18939	96	4	ting	ting	PROPN
ajfa-18939	96	5	global	global	PROPN
ajfa-18939	96	6	ca	can	AUX
ajfa-18939	96	7	nt	not	PART
ajfa-18939	96	8	subsidi	subsidi	VERB
ajfa-18939	96	9	s	s	PART
ajfa-18939	96	10	with	with	ADP
ajfa-18939	96	11	expe	expe	PROPN
ajfa-18939	96	12	t	t	PROPN
ajfa-18939	96	13	such	such	ADJ
ajfa-18939	96	14	exp	exp	NOUN
ajfa-18939	96	15	ndent	ndent	PROPN
ajfa-18939	96	16	direct	direct	ADJ
ajfa-18939	96	17	industry	industry	NOUN
ajfa-18939	96	18	(	(	PUNCT
ajfa-18939	96	19	g	g	PROPN
ajfa-18939	96	20	ional	ional	PROPN
ajfa-18939	96	21	exper	exper	NOUN
ajfa-18939	96	22	(	(	PUNCT
ajfa-18939	96	23	liu	liu	PROPN
ajfa-18939	96	24	&	&	CCONJ
ajfa-18939	96	25	x	x	PROPN
ajfa-18939	96	26	nship	nship	NOUN
ajfa-18939	96	27	betwee	betwee	PROPN
ajfa-18939	96	28	mportant	mportant	NOUN
ajfa-18939	96	29	ch	ch	PROPN
ajfa-18939	96	30	ted	ted	PROPN
ajfa-18939	96	31	,	,	PUNCT
ajfa-18939	96	32	the	the	DET
ajfa-18939	96	33	rese	rese	PROPN
ajfa-18939	96	34	auditor	auditor	PROPN
ajfa-18939	96	35	ex	ex	PROPN
ajfa-18939	96	36	e.	e.	PROPN
ajfa-18939	96	37	ditor	ditor	PROPN
ajfa-18939	96	38	educat	educat	PROPN
ajfa-18939	96	39	unction	unction	PROPN
ajfa-18939	96	40	wit	wit	PROPN
ajfa-18939	96	41	ividual	ividual	PROPN
ajfa-18939	96	42	's	's	PART
ajfa-18939	96	43	pe	pe	PROPN
ajfa-18939	96	44	s	s	NOUN
ajfa-18939	96	45	'	'	PART
ajfa-18939	96	46	perceptio	perceptio	NOUN
ajfa-18939	96	47	cantly	cantly	ADV
ajfa-18939	96	48	,	,	PUNCT
ajfa-18939	96	49	few	few	ADJ
ajfa-18939	96	50	the	the	DET
ajfa-18939	96	51	assump	assump	NOUN
ajfa-18939	96	52	d.	d.	PROPN
ajfa-18939	96	53	clikeman	clikeman	PROPN
ajfa-18939	96	54	dditional	dditional	PROPN
ajfa-18939	96	55	ed	ed	PROPN
ajfa-18939	96	56	tion	tion	NOUN
ajfa-18939	96	57	,	,	PUNCT
ajfa-18939	96	58	or	or	CCONJ
ajfa-18939	96	59	prof	prof	NOUN
ajfa-18939	96	60	ter	ter	NOUN
ajfa-18939	96	61	level	level	NOUN
ajfa-18939	96	62	o	o	PROPN
ajfa-18939	96	63	tive	tive	NOUN
ajfa-18939	96	64	fields	field	NOUN
ajfa-18939	96	65	(	(	PUNCT
ajfa-18939	96	66	c	c	PROPN
ajfa-18939	96	67	other	other	ADJ
ajfa-18939	96	68	hand	hand	NOUN
ajfa-18939	96	69	,	,	PUNCT
ajfa-18939	96	70	the	the	DET
ajfa-18939	96	71	research	research	NOUN
ajfa-18939	96	72	693	693	NUM
ajfa-18939	96	73	newly	newly	ADV
ajfa-18939	96	74	ciated	ciate	VERB
ajfa-18939	96	75	with	with	ADP
ajfa-18939	96	76	16	16	NUM
ajfa-18939	96	77	)	)	PUNCT
ajfa-18939	96	78	demon	demon	NOUN
ajfa-18939	96	79	onally	onally	ADV
ajfa-18939	96	80	,	,	PUNCT
ajfa-18939	96	81	anis	anis	PROPN
ajfa-18939	96	82	rmine	rmine	NOUN
ajfa-18939	96	83	if	if	SCONJ
ajfa-18939	96	84	ed	ed	PROPN
ajfa-18939	96	85	tion	tion	NOUN
ajfa-18939	96	86	betwee	betwee	VERB
ajfa-18939	96	87	ting	ting	PROPN
ajfa-18939	96	88	abilitie	abilitie	PROPN
ajfa-18939	96	89	y	y	PROPN
ajfa-18939	96	90	important	important	ADJ
ajfa-18939	96	91	e	e	AUX
ajfa-18939	96	92	their	their	PRON
ajfa-18939	96	93	know	know	NOUN
ajfa-18939	96	94	elp	elp	AUX
ajfa-18939	96	95	individu	individu	ADV
ajfa-18939	96	96	uing	ue	VERB
ajfa-18939	96	97	professiona	professiona	NOUN
ajfa-18939	96	98	m	m	VERB
ajfa-18939	96	99	are	be	AUX
ajfa-18939	96	100	more	more	ADJ
ajfa-18939	96	101	c	c	NOUN
ajfa-18939	96	102	y	y	PROPN
ajfa-18939	96	103	,	,	PUNCT
ajfa-18939	96	104	gunn	gunn	PROPN
ajfa-18939	96	105	an	an	DET
ajfa-18939	96	106	ing	ing	NOUN
ajfa-18939	96	107	that	that	PRON
ajfa-18939	96	108	aud	aud	PROPN
ajfa-18939	96	109	group	group	PROPN
ajfa-18939	96	110	audi	audi	PROPN
ajfa-18939	96	111	iary	iary	PROPN
ajfa-18939	96	112	,	,	PUNCT
ajfa-18939	96	113	or	or	CCONJ
ajfa-18939	96	114	hav	hav	VERB
ajfa-18939	96	115	erience	erience	NOUN
ajfa-18939	96	116	as	as	ADP
ajfa-18939	96	117	i	i	PRON
ajfa-18939	96	118	perience	perience	NOUN
ajfa-18939	96	119	.	.	PUNCT
ajfa-18939	97	1	t	t	PROPN
ajfa-18939	97	2	tors	tor	NOUN
ajfa-18939	97	3	deliver	deliver	VERB
ajfa-18939	97	4	guo	guo	PROPN
ajfa-18939	97	5	,	,	PUNCT
ajfa-18939	97	6	li	li	PROPN
ajfa-18939	97	7	,	,	PUNCT
ajfa-18939	97	8	&	&	CCONJ
ajfa-18939	97	9	rience	rience	PROPN
ajfa-18939	97	10	and	and	CCONJ
ajfa-18939	97	11	xu	xu	INTJ
ajfa-18939	97	12	,	,	PUNCT
ajfa-18939	97	13	2021	2021	NUM
ajfa-18939	97	14	)	)	PUNCT
ajfa-18939	97	15	.	.	PUNCT
ajfa-18939	98	1	en	en	ADP
ajfa-18939	98	2	audit	audit	NOUN
ajfa-18939	98	3	qu	qu	PROPN
ajfa-18939	98	4	haracteristic	haracteristic	PROPN
ajfa-18939	98	5	earch	earch	PROPN
ajfa-18939	98	6	hypot	hypot	NOUN
ajfa-18939	99	1	xperience	xperience	NOUN
ajfa-18939	100	1	i	i	PRON
ajfa-18939	100	2	tion	tion	VERB
ajfa-18939	100	3	th	th	X
ajfa-18939	100	4	one	one	NUM
ajfa-18939	100	5	’s	’s	PART
ajfa-18939	100	6	bel	bel	NOUN
ajfa-18939	100	7	ersonality	ersonality	NOUN
ajfa-18939	100	8	.	.	PUNCT
ajfa-18939	101	1	m	m	PROPN
ajfa-18939	101	2	ons	ons	PROPN
ajfa-18939	101	3	of	of	ADP
ajfa-18939	101	4	the	the	DET
ajfa-18939	101	5	au	au	PROPN
ajfa-18939	101	6	studies	study	NOUN
ajfa-18939	101	7	hav	hav	AUX
ajfa-18939	101	8	ption	ption	VERB
ajfa-18939	101	9	that	that	SCONJ
ajfa-18939	101	10	th	th	INTJ
ajfa-18939	101	11	n	n	PRON
ajfa-18939	101	12	et	et	NOUN
ajfa-18939	101	13	al	al	PROPN
ajfa-18939	101	14	.	.	PUNCT
ajfa-18939	102	1	(	(	PUNCT
ajfa-18939	102	2	200	200	NUM
ajfa-18939	102	3	ducation	ducation	NOUN
ajfa-18939	102	4	in	in	ADP
ajfa-18939	102	5	fession	fession	NOUN
ajfa-18939	102	6	.	.	PUNCT
ajfa-18939	103	1	nev	nev	PROPN
ajfa-18939	103	2	f	f	PROPN
ajfa-18939	103	3	audit	audit	PROPN
ajfa-18939	103	4	qu	qu	PROPN
ajfa-18939	103	5	chu	chu	PROPN
ajfa-18939	103	6	,	,	PUNCT
ajfa-18939	103	7	florou	florou	PROPN
ajfa-18939	103	8	,	,	PUNCT
ajfa-18939	103	9	bröcheler	bröcheler	ADJ
ajfa-18939	103	10	hers	hers	PROPN
ajfa-18939	103	11	examin	examin	NOUN
ajfa-18939	103	12	established	establish	VERB
ajfa-18939	103	13	increased	increase	VERB
ajfa-18939	103	14	a	a	DET
ajfa-18939	103	15	nstrate	nstrate	NOUN
ajfa-18939	103	16	,	,	PUNCT
ajfa-18939	103	17	acc	acc	PROPN
ajfa-18939	103	18	(	(	PUNCT
ajfa-18939	103	19	2017	2017	NUM
ajfa-18939	103	20	)	)	PUNCT
ajfa-18939	103	21	con	con	NOUN
ajfa-18939	103	22	ducation	ducation	NOUN
ajfa-18939	103	23	in	in	ADP
ajfa-18939	103	24	en	en	ADP
ajfa-18939	103	25	audit	audit	NOUN
ajfa-18939	103	26	qua	qua	NOUN
ajfa-18939	103	27	s	s	NOUN
ajfa-18939	103	28	)	)	PUNCT
ajfa-18939	103	29	.	.	PUNCT
ajfa-18939	104	1	,	,	PUNCT
ajfa-18939	104	2	cpe2	cpe2	PROPN
ajfa-18939	104	3	is	be	AUX
ajfa-18939	104	4	a	a	DET
ajfa-18939	104	5	wledge	wledge	NOUN
ajfa-18939	104	6	.	.	PUNCT
ajfa-18939	105	1	cp	cp	PROPN
ajfa-18939	105	2	uals	ual	NOUN
ajfa-18939	105	3	apply	apply	VERB
ajfa-18939	105	4	al	al	PROPN
ajfa-18939	105	5	education	education	PROPN
ajfa-18939	105	6	conservativ	conservativ	PROPN
ajfa-18939	105	7	nd	nd	INTJ
ajfa-18939	105	8	michas	michas	PROPN
ajfa-18939	105	9	(	(	PUNCT
ajfa-18939	105	10	ditors	ditor	NOUN
ajfa-18939	105	11	delive	delive	VERB
ajfa-18939	105	12	its	its	PRON
ajfa-18939	105	13	,	,	PUNCT
ajfa-18939	105	14	have	have	AUX
ajfa-18939	105	15	sp	sp	ADP
ajfa-18939	105	16	ve	ve	VERB
ajfa-18939	105	17	both	both	CCONJ
ajfa-18939	105	18	ty	ty	INTJ
ajfa-18939	105	19	ndependent	ndependent	ADJ
ajfa-18939	105	20	the	the	DET
ajfa-18939	105	21	finding	finding	NOUN
ajfa-18939	105	22	r	r	PRON
ajfa-18939	105	23	superior	superior	ADJ
ajfa-18939	105	24	q	q	PROPN
ajfa-18939	105	25	&	&	CCONJ
ajfa-18939	105	26	mo	mo	PROPN
ajfa-18939	105	27	,	,	PUNCT
ajfa-18939	105	28	2021	2021	NUM
ajfa-18939	105	29	audit	audit	NOUN
ajfa-18939	105	30	quali	quali	VERB
ajfa-18939	105	31	the	the	DET
ajfa-18939	105	32	litera	litera	NOUN
ajfa-18939	105	33	ality	ality	NOUN
ajfa-18939	105	34	and	and	CCONJ
ajfa-18939	105	35	au	au	ADV
ajfa-18939	105	36	s	s	PROPN
ajfa-18939	105	37	to	to	PART
ajfa-18939	105	38	evalua	evalua	PROPN
ajfa-18939	105	39	thesizes	thesize	NOUN
ajfa-18939	105	40	that	that	PRON
ajfa-18939	105	41	s	s	VERB
ajfa-18939	105	42	positively	positively	ADV
ajfa-18939	105	43	liefs	lief	NOUN
ajfa-18939	105	44	,	,	PUNCT
ajfa-18939	105	45	educat	educat	PROPN
ajfa-18939	105	46	monroe	monroe	PROPN
ajfa-18939	105	47	and	and	CCONJ
ajfa-18939	105	48	uditor	uditor	NOUN
ajfa-18939	105	49	's	's	PART
ajfa-18939	105	50	resp	resp	NOUN
ajfa-18939	105	51	ve	ve	AUX
ajfa-18939	105	52	been	be	AUX
ajfa-18939	105	53	co	co	VERB
ajfa-18939	105	54	hey	hey	INTJ
ajfa-18939	105	55	should	should	AUX
ajfa-18939	105	56	1	1	NUM
ajfa-18939	105	57	)	)	PUNCT
ajfa-18939	105	58	note	note	NOUN
ajfa-18939	105	59	,	,	PUNCT
ajfa-18939	105	60	how	how	SCONJ
ajfa-18939	105	61	fluences	fluence	NOUN
ajfa-18939	105	62	ne	ne	PROPN
ajfa-18939	105	63	vertheless	vertheless	NOUN
ajfa-18939	105	64	,	,	PUNCT
ajfa-18939	105	65	uality	uality	NOUN
ajfa-18939	105	66	than	than	ADP
ajfa-18939	105	67	u	u	PROPN
ajfa-18939	105	68	,	,	PUNCT
ajfa-18939	105	69	&	&	CCONJ
ajfa-18939	105	70	pope	pope	PROPN
ajfa-18939	105	71	,	,	PUNCT
ajfa-18939	105	72	2	2	NUM
ajfa-18939	105	73	et	et	NOUN
ajfa-18939	105	74	al	al	PROPN
ajfa-18939	105	75	.	.	PUNCT
ajfa-18939	106	1	(	(	PUNCT
ajfa-18939	106	2	2004	2004	NUM
ajfa-18939	106	3	ned	ne	VERB
ajfa-18939	106	4	the	the	DET
ajfa-18939	106	5	effe	effe	PROPN
ajfa-18939	106	6	dutch	dutch	ADJ
ajfa-18939	106	7	audi	audi	PROPN
ajfa-18939	106	8	audit	audit	PROPN
ajfa-18939	106	9	firm	firm	NOUN
ajfa-18939	106	10	lo	lo	PROPN
ajfa-18939	106	11	ounting	ounte	VERB
ajfa-18939	106	12	gr	gr	PROPN
ajfa-18939	106	13	nducted	nducte	VERB
ajfa-18939	106	14	a	a	DET
ajfa-18939	106	15	su	su	NOUN
ajfa-18939	106	16	fluences	fluence	NOUN
ajfa-18939	106	17	au	au	VERB
ajfa-18939	106	18	ality	ality	NOUN
ajfa-18939	106	19	and	and	CCONJ
ajfa-18939	106	20	spe	spe	PROPN
ajfa-18939	106	21	another	another	PRON
ajfa-18939	106	22	met	meet	VERB
ajfa-18939	106	23	e	e	NOUN
ajfa-18939	106	24	hours	hour	NOUN
ajfa-18939	106	25	are	be	AUX
ajfa-18939	106	26	the	the	DET
ajfa-18939	106	27	theore	theore	ADJ
ajfa-18939	106	28	26	26	NUM
ajfa-18939	106	29	ve	ve	VERB
ajfa-18939	106	30	than	than	ADP
ajfa-18939	106	31	othe	othe	NOUN
ajfa-18939	106	32	(	(	PUNCT
ajfa-18939	106	33	2018	2018	NUM
ajfa-18939	106	34	)	)	PUNCT
ajfa-18939	106	35	argu	argu	NOUN
ajfa-18939	106	36	er	er	INTJ
ajfa-18939	106	37	higher	high	ADJ
ajfa-18939	106	38	-	-	PUNCT
ajfa-18939	106	39	qu	qu	NOUN
ajfa-18939	106	40	pecific	pecific	PROPN
ajfa-18939	106	41	expe	expe	ADJ
ajfa-18939	106	42	ypes	ype	NOUN
ajfa-18939	106	43	of	of	ADP
ajfa-18939	106	44	exp	exp	NOUN
ajfa-18939	106	45	t	t	NOUN
ajfa-18939	106	46	directors	director	NOUN
ajfa-18939	106	47	p	p	PROPN
ajfa-18939	106	48	gs	gs	X
ajfa-18939	106	49	demonst	demonst	ADP
ajfa-18939	106	50	quality	quality	NOUN
ajfa-18939	106	51	whe	whe	PROPN
ajfa-18939	106	52	1	1	NUM
ajfa-18939	106	53	)	)	PUNCT
ajfa-18939	106	54	.	.	PUNCT
ajfa-18939	107	1	likewis	likewis	PROPN
ajfa-18939	107	2	ity	ity	PROPN
ajfa-18939	107	3	are	be	AUX
ajfa-18939	107	4	high	high	ADJ
ajfa-18939	107	5	ature	ature	NOUN
ajfa-18939	107	6	review	review	NOUN
ajfa-18939	107	7	udit	udit	PROPN
ajfa-18939	107	8	experie	experie	PROPN
ajfa-18939	107	9	ate	eat	VERB
ajfa-18939	107	10	an	an	DET
ajfa-18939	107	11	audit	audit	NOUN
ajfa-18939	107	12	t	t	PROPN
ajfa-18939	107	13	:	:	PUNCT
ajfa-18939	107	14	y	y	PROPN
ajfa-18939	107	15	associated	associate	VERB
ajfa-18939	107	16	ation	ation	PROPN
ajfa-18939	107	17	has	have	VERB
ajfa-18939	107	18	a	a	DET
ajfa-18939	107	19	s	s	NOUN
ajfa-18939	107	20	d	d	X
ajfa-18939	107	21	woodliff	woodliff	ADJ
ajfa-18939	107	22	ponsibilities	ponsibilitie	NOUN
ajfa-18939	107	23	onducted	onducte	VERB
ajfa-18939	107	24	on	on	ADP
ajfa-18939	107	25	be	be	AUX
ajfa-18939	107	26	of	of	ADP
ajfa-18939	107	27	a	a	DET
ajfa-18939	107	28	hig	hig	NOUN
ajfa-18939	107	29	wever	wever	NOUN
ajfa-18939	107	30	,	,	PUNCT
ajfa-18939	107	31	that	that	PRON
ajfa-18939	107	32	ew	ew	AUX
ajfa-18939	107	33	accoun	accoun	PROPN
ajfa-18939	107	34	auditors	auditor	NOUN
ajfa-18939	107	35	wi	wi	PROPN
ajfa-18939	107	36	accountant	accountant	PROPN
ajfa-18939	107	37	2021	2021	NUM
ajfa-18939	107	38	)	)	PUNCT
ajfa-18939	107	39	.	.	PUNCT
ajfa-18939	108	1	4	4	X
ajfa-18939	108	2	)	)	PUNCT
ajfa-18939	108	3	argue	argue	VERB
ajfa-18939	108	4	tha	tha	X
ajfa-18939	108	5	ect	ect	X
ajfa-18939	108	6	of	of	ADP
ajfa-18939	108	7	human	human	ADJ
ajfa-18939	108	8	it	it	PRON
ajfa-18939	108	9	firms	firm	NOUN
ajfa-18939	108	10	and	and	CCONJ
ajfa-18939	108	11	ongevity	ongevity	NOUN
ajfa-18939	108	12	.	.	PUNCT
ajfa-18939	109	1	w	w	PROPN
ajfa-18939	109	2	raduates	raduates	PROPN
ajfa-18939	109	3	lac	lac	PROPN
ajfa-18939	109	4	urvey	urvey	NOUN
ajfa-18939	109	5	of	of	ADP
ajfa-18939	109	6	eg	eg	PROPN
ajfa-18939	109	7	udit	udit	PROPN
ajfa-18939	109	8	quality	quality	PROPN
ajfa-18939	109	9	ecific	ecific	PROPN
ajfa-18939	109	10	accou	accou	PROPN
ajfa-18939	109	11	thod	thod	PROPN
ajfa-18939	109	12	by	by	ADP
ajfa-18939	109	13	wh	wh	PROPN
ajfa-18939	109	14	e	e	PROPN
ajfa-18939	109	15	included	include	VERB
ajfa-18939	109	16	i	i	PRON
ajfa-18939	109	17	etical	etical	ADJ
ajfa-18939	109	18	know	know	ADJ
ajfa-18939	109	19	asian	asian	ADJ
ajfa-18939	109	20	er	er	INTJ
ajfa-18939	109	21	partners	partner	NOUN
ajfa-18939	109	22	,	,	PUNCT
ajfa-18939	109	23	ued	ue	VERB
ajfa-18939	109	24	that	that	SCONJ
ajfa-18939	109	25	aud	aud	PROPN
ajfa-18939	109	26	uality	uality	NOUN
ajfa-18939	109	27	audits	audits	NOUN
ajfa-18939	109	28	ertise	ertise	VERB
ajfa-18939	109	29	in	in	ADP
ajfa-18939	109	30	the	the	DET
ajfa-18939	109	31	pertise	pertise	NOUN
ajfa-18939	109	32	on	on	ADP
ajfa-18939	109	33	a	a	DET
ajfa-18939	109	34	provide	provide	NOUN
ajfa-18939	109	35	a	a	DET
ajfa-18939	109	36	h	h	NOUN
ajfa-18939	109	37	trate	trate	NOUN
ajfa-18939	109	38	that	that	SCONJ
ajfa-18939	109	39	en	en	ADP
ajfa-18939	109	40	their	their	PRON
ajfa-18939	109	41	dire	dire	ADJ
ajfa-18939	109	42	se	se	X
ajfa-18939	109	43	,	,	PUNCT
ajfa-18939	109	44	similarly	similarly	ADV
ajfa-18939	109	45	hly	hly	AUX
ajfa-18939	109	46	correlat	correlat	PROPN
ajfa-18939	109	47	w	w	PROPN
ajfa-18939	109	48	obtained	obtain	VERB
ajfa-18939	109	49	ence	ence	NOUN
ajfa-18939	109	50	;	;	PUNCT
ajfa-18939	109	51	hence	hence	ADV
ajfa-18939	109	52	,	,	PUNCT
ajfa-18939	109	53	t.	t.	PROPN
ajfa-18939	109	54	therefore	therefore	ADV
ajfa-18939	109	55	d	d	X
ajfa-18939	109	56	with	with	ADP
ajfa-18939	109	57	audi	audi	PROPN
ajfa-18939	109	58	significant	significant	PROPN
ajfa-18939	109	59	i	i	PRON
ajfa-18939	109	60	f	f	PROPN
ajfa-18939	109	61	(	(	PUNCT
ajfa-18939	109	62	1993	1993	NUM
ajfa-18939	109	63	)	)	PUNCT
ajfa-18939	109	64	rep	rep	PROPN
ajfa-18939	109	65	s	s	PROPN
ajfa-18939	109	66	changed	change	VERB
ajfa-18939	109	67	d	d	NOUN
ajfa-18939	109	68	n	n	CCONJ
ajfa-18939	109	69	the	the	DET
ajfa-18939	109	70	entry	entry	NOUN
ajfa-18939	109	71	gher	gher	NOUN
ajfa-18939	109	72	quality	quality	NOUN
ajfa-18939	109	73	there	there	PRON
ajfa-18939	109	74	is	be	VERB
ajfa-18939	109	75	ins	in	NOUN
ajfa-18939	109	76	ntants	ntant	NOUN
ajfa-18939	109	77	'	'	PART
ajfa-18939	109	78	profe	profe	NOUN
ajfa-18939	109	79	ith	ith	PROPN
ajfa-18939	109	80	accounti	accounti	PROPN
ajfa-18939	109	81	ts	ts	X
ajfa-18939	109	82	with	with	ADP
ajfa-18939	109	83	unr	unr	NOUN
ajfa-18939	109	84	at	at	ADP
ajfa-18939	109	85	a	a	DET
ajfa-18939	109	86	more	more	ADJ
ajfa-18939	109	87	kn	kn	NOUN
ajfa-18939	109	88	n	n	PRON
ajfa-18939	109	89	capital	capital	NOUN
ajfa-18939	109	90	on	on	ADP
ajfa-18939	109	91	d	d	PROPN
ajfa-18939	109	92	concluded	conclude	VERB
ajfa-18939	109	93	whereas	whereas	SCONJ
ajfa-18939	109	94	,	,	PUNCT
ajfa-18939	109	95	as	as	ADP
ajfa-18939	109	96	n	n	PRON
ajfa-18939	109	97	ck	ck	VERB
ajfa-18939	109	98	the	the	DET
ajfa-18939	109	99	req	req	ADJ
ajfa-18939	109	100	gyptian	gyptian	ADJ
ajfa-18939	109	101	audi	audi	PROPN
ajfa-18939	109	102	y.	y.	PROPN
ajfa-18939	109	103	he	he	PRON
ajfa-18939	109	104	concl	concl	VERB
ajfa-18939	109	105	unting	unting	NOUN
ajfa-18939	109	106	skills	skill	NOUN
ajfa-18939	109	107	hich	hich	PROPN
ajfa-18939	109	108	auditor	auditor	NOUN
ajfa-18939	109	109	in	in	ADP
ajfa-18939	109	110	auditor	auditor	NOUN
ajfa-18939	109	111	e	e	PROPN
ajfa-18939	109	112	wledge	wledge	PROPN
ajfa-18939	109	113	acqu	acqu	PROPN
ajfa-18939	109	114	n	n	PRON
ajfa-18939	109	115	journal	journal	NOUN
ajfa-18939	109	116	of	of	ADP
ajfa-18939	109	117	f	f	PROPN
ajfa-18939	109	118	which	which	DET
ajfa-18939	109	119	resu	resu	PROPN
ajfa-18939	109	120	dit	dit	PROPN
ajfa-18939	109	121	experien	experien	PROPN
ajfa-18939	109	122	s	s	VERB
ajfa-18939	109	123	when	when	SCONJ
ajfa-18939	109	124	they	they	PRON
ajfa-18939	109	125	e	e	VERB
ajfa-18939	109	126	country	country	NOUN
ajfa-18939	109	127	w	w	ADP
ajfa-18939	109	128	an	an	DET
ajfa-18939	109	129	engagem	engagem	NOUN
ajfa-18939	109	130	higher	higher	ADV
ajfa-18939	109	131	-	-	PUNCT
ajfa-18939	109	132	quali	quali	NOUN
ajfa-18939	109	133	auditors	auditor	NOUN
ajfa-18939	109	134	w	w	PROPN
ajfa-18939	109	135	ectorship	ectorship	PROPN
ajfa-18939	109	136	ex	ex	X
ajfa-18939	109	137	y	y	NOUN
ajfa-18939	109	138	,	,	PUNCT
ajfa-18939	109	139	audit	audit	NOUN
ajfa-18939	109	140	en	en	PROPN
ajfa-18939	109	141	ted	ted	PROPN
ajfa-18939	109	142	,	,	PUNCT
ajfa-18939	109	143	particul	particul	PROPN
ajfa-18939	109	144	d	d	NOUN
ajfa-18939	109	145	does	do	AUX
ajfa-18939	109	146	not	not	PART
ajfa-18939	109	147	audit	audit	VERB
ajfa-18939	109	148	expe	expe	ADJ
ajfa-18939	109	149	e	e	NOUN
ajfa-18939	109	150	,	,	PUNCT
ajfa-18939	109	151	based	base	VERB
ajfa-18939	109	152	on	on	ADP
ajfa-18939	109	153	t	t	PROPN
ajfa-18939	109	154	quality	quality	NOUN
ajfa-18939	109	155	in	in	ADP
ajfa-18939	109	156	impact	impact	NOUN
ajfa-18939	109	157	on	on	ADP
ajfa-18939	109	158	t	t	PROPN
ajfa-18939	109	159	port	port	NOUN
ajfa-18939	109	160	that	that	PRON
ajfa-18939	109	161	in	in	ADP
ajfa-18939	109	162	during	during	ADP
ajfa-18939	109	163	the	the	DET
ajfa-18939	109	164	fi	fi	NOUN
ajfa-18939	109	165	-level	-level	NOUN
ajfa-18939	109	166	audit	audit	NOUN
ajfa-18939	109	167	y	y	NOUN
ajfa-18939	109	168	if	if	SCONJ
ajfa-18939	109	169	a	a	DET
ajfa-18939	109	170	high	high	ADJ
ajfa-18939	109	171	-	-	PUNCT
ajfa-18939	109	172	q	q	NOUN
ajfa-18939	109	173	sufficient	sufficient	ADJ
ajfa-18939	109	174	ev	ev	INTJ
ajfa-18939	109	175	essional	essional	PROPN
ajfa-18939	109	176	co	co	PROPN
ajfa-18939	109	177	ng	ng	PROPN
ajfa-18939	109	178	degrees	degree	NOUN
ajfa-18939	109	179	related	relate	VERB
ajfa-18939	109	180	uni	uni	PROPN
ajfa-18939	109	181	nowledgeab	nowledgeab	PROPN
ajfa-18939	109	182	n	n	ADP
ajfa-18939	109	183	audit	audit	NOUN
ajfa-18939	109	184	firm	firm	NOUN
ajfa-18939	109	185	that	that	SCONJ
ajfa-18939	109	186	a	a	DET
ajfa-18939	109	187	highe	highe	PROPN
ajfa-18939	109	188	ngoo	ngoo	NOUN
ajfa-18939	109	189	et	et	PROPN
ajfa-18939	109	190	al	al	PROPN
ajfa-18939	109	191	.	.	PROPN
ajfa-18939	109	192	quired	quire	VERB
ajfa-18939	109	193	skill	skill	NOUN
ajfa-18939	109	194	itors	itor	NOUN
ajfa-18939	109	195	and	and	CCONJ
ajfa-18939	109	196	ac	ac	PROPN
ajfa-18939	109	197	uded	ude	VERB
ajfa-18939	109	198	that	that	SCONJ
ajfa-18939	109	199	t	t	PROPN
ajfa-18939	109	200	s	s	X
ajfa-18939	109	201	(	(	PUNCT
ajfa-18939	109	202	such	such	ADJ
ajfa-18939	109	203	as	as	ADP
ajfa-18939	109	204	c	c	NOUN
ajfa-18939	109	205	rs	rs	NOUN
ajfa-18939	109	206	and	and	CCONJ
ajfa-18939	109	207	other	other	ADJ
ajfa-18939	109	208	ducation	ducation	NOUN
ajfa-18939	109	209	in	in	ADP
ajfa-18939	109	210	uired	uired	ADJ
ajfa-18939	109	211	in	in	ADP
ajfa-18939	109	212	sch	sch	PROPN
ajfa-18939	109	213	finance	finance	PROPN
ajfa-18939	109	214	&	&	CCONJ
ajfa-18939	109	215	ac	ac	PROPN
ajfa-18939	109	216	issn	issn	PROPN
ajfa-18939	109	217	19	19	NUM
ajfa-18939	109	218	2022	2022	NUM
ajfa-18939	109	219	,	,	PUNCT
ajfa-18939	109	220	vol	vol	NOUN
ajfa-18939	109	221	.	.	NOUN
ajfa-18939	109	222	1	1	NUM
ajfa-18939	109	223	ajfa.macro	ajfa.macro	NOUN
ajfa-18939	109	224	ults	ult	NOUN
ajfa-18939	109	225	in	in	ADP
ajfa-18939	109	226	audit	audit	NOUN
ajfa-18939	109	227	nce	nce	NOUN
ajfa-18939	109	228	influenc	influenc	PROPN
ajfa-18939	109	229	y	y	PROPN
ajfa-18939	109	230	are	be	AUX
ajfa-18939	109	231	experie	experie	ADJ
ajfa-18939	109	232	where	where	SCONJ
ajfa-18939	109	233	a	a	DET
ajfa-18939	109	234	clie	clie	NOUN
ajfa-18939	109	235	ment	ment	NOUN
ajfa-18939	109	236	.	.	PUNCT
ajfa-18939	110	1	addi	addi	PROPN
ajfa-18939	110	2	ity	ity	PROPN
ajfa-18939	110	3	audit	audit	NOUN
ajfa-18939	110	4	tha	tha	NOUN
ajfa-18939	110	5	with	with	ADP
ajfa-18939	110	6	experi	experi	PROPN
ajfa-18939	110	7	xperience	xperience	PROPN
ajfa-18939	111	1	i	i	PRON
ajfa-18939	111	2	ngagement	ngagement	VERB
ajfa-18939	111	3	p	p	PRON
ajfa-18939	111	4	ularly	ularly	ADV
ajfa-18939	111	5	early	early	PROPN
ajfa-18939	111	6	t	t	PROPN
ajfa-18939	111	7	show	show	VERB
ajfa-18939	111	8	a	a	DET
ajfa-18939	111	9	n	n	NUM
ajfa-18939	111	10	erience	erience	NOUN
ajfa-18939	111	11	is	be	AUX
ajfa-18939	111	12	on	on	ADP
ajfa-18939	111	13	n	n	PRON
ajfa-18939	111	14	the	the	DET
ajfa-18939	111	15	prior	prior	ADJ
ajfa-18939	111	16	r	r	NOUN
ajfa-18939	111	17	n	n	PRON
ajfa-18939	111	18	audit	audit	NOUN
ajfa-18939	111	19	firm	firm	NOUN
ajfa-18939	111	20	the	the	DET
ajfa-18939	111	21	develop	develop	NOUN
ajfa-18939	111	22	n	n	CCONJ
ajfa-18939	111	23	the	the	DET
ajfa-18939	111	24	early	early	ADJ
ajfa-18939	111	25	irst	irst	ADJ
ajfa-18939	111	26	term	term	NOUN
ajfa-18939	111	27	of	of	ADP
ajfa-18939	111	28	tor	tor	NOUN
ajfa-18939	111	29	's	's	PART
ajfa-18939	111	30	compe	compe	NOUN
ajfa-18939	111	31	quality	quality	NOUN
ajfa-18939	111	32	educ	educ	VERB
ajfa-18939	111	33	vidence	vidence	NOUN
ajfa-18939	111	34	to	to	ADP
ajfa-18939	111	35	c	c	PROPN
ajfa-18939	111	36	ommitment	ommitment	NOUN
ajfa-18939	111	37	,	,	PUNCT
ajfa-18939	111	38	are	be	AUX
ajfa-18939	111	39	connec	connec	PROPN
ajfa-18939	111	40	iversity	iversity	PROPN
ajfa-18939	111	41	deg	deg	PROPN
ajfa-18939	111	42	ble	ble	PROPN
ajfa-18939	111	43	auditor	auditor	PROPN
ajfa-18939	111	44	p	p	PROPN
ajfa-18939	111	45	survival	survival	NOUN
ajfa-18939	111	46	us	we	PRON
ajfa-18939	111	47	er	er	INTJ
ajfa-18939	111	48	education	education	NOUN
ajfa-18939	111	49	.	.	PUNCT
ajfa-18939	112	1	(	(	PUNCT
ajfa-18939	112	2	2015	2015	NUM
ajfa-18939	112	3	)	)	PUNCT
ajfa-18939	112	4	and	and	CCONJ
ajfa-18939	112	5	ls	l	VERB
ajfa-18939	112	6	for	for	ADP
ajfa-18939	112	7	audi	audi	NOUN
ajfa-18939	112	8	ccounting	ccounte	VERB
ajfa-18939	112	9	ed	ed	NOUN
ajfa-18939	112	10	there	there	PRON
ajfa-18939	112	11	is	be	VERB
ajfa-18939	112	12	a	a	DET
ajfa-18939	112	13	n	n	NOUN
ajfa-18939	112	14	cost	cost	NOUN
ajfa-18939	112	15	and	and	CCONJ
ajfa-18939	112	16	ma	ma	PROPN
ajfa-18939	112	17	er	er	INTJ
ajfa-18939	112	18	profession	profession	NOUN
ajfa-18939	112	19	n	n	CCONJ
ajfa-18939	112	20	this	this	DET
ajfa-18939	112	21	study	study	NOUN
ajfa-18939	112	22	hool	hool	NOUN
ajfa-18939	112	23	.	.	PUNCT
ajfa-18939	113	1	indee	indee	PROPN
ajfa-18939	113	2	ccounting	ccounte	VERB
ajfa-18939	113	3	946	946	NUM
ajfa-18939	113	4	-	-	PUNCT
ajfa-18939	113	5	052x	052x	NUM
ajfa-18939	113	6	14	14	NUM
ajfa-18939	113	7	,	,	PUNCT
ajfa-18939	113	8	no	no	INTJ
ajfa-18939	113	9	.	.	NOUN
ajfa-18939	113	10	1	1	NUM
ajfa-18939	113	11	think.org/	think.org/	NOUN
ajfa-18939	113	12	t	t	PROPN
ajfa-18939	113	13	quality	quality	NOUN
ajfa-18939	113	14	ces	ce	NOUN
ajfa-18939	113	15	audit	audit	NOUN
ajfa-18939	113	16	enced	ence	VERB
ajfa-18939	113	17	in	in	ADP
ajfa-18939	113	18	nt	not	PART
ajfa-18939	113	19	has	have	VERB
ajfa-18939	113	20	a	a	DET
ajfa-18939	113	21	itionally	itionally	ADV
ajfa-18939	113	22	,	,	PUNCT
ajfa-18939	113	23	an	an	DET
ajfa-18939	113	24	those	those	DET
ajfa-18939	113	25	ence	ence	NOUN
ajfa-18939	113	26	as	as	SCONJ
ajfa-18939	113	27	is	be	AUX
ajfa-18939	113	28	in	in	ADP
ajfa-18939	113	29	the	the	DET
ajfa-18939	113	30	partners	partner	NOUN
ajfa-18939	113	31	'	'	PUNCT
ajfa-18939	113	32	in	in	ADP
ajfa-18939	113	33	their	their	PRON
ajfa-18939	113	34	negative	negative	ADJ
ajfa-18939	113	35	ne	ne	NOUN
ajfa-18939	113	36	of	of	ADP
ajfa-18939	113	37	the	the	DET
ajfa-18939	113	38	research	research	NOUN
ajfa-18939	113	39	ms	ms	NOUN
ajfa-18939	113	40	in	in	ADP
ajfa-18939	113	41	the	the	DET
ajfa-18939	113	42	pment	pment	NOUN
ajfa-18939	113	43	of	of	ADP
ajfa-18939	113	44	y	y	PROPN
ajfa-18939	113	45	1990s	1990s	NUM
ajfa-18939	113	46	,	,	PUNCT
ajfa-18939	113	47	college	college	NOUN
ajfa-18939	113	48	.	.	PUNCT
ajfa-18939	114	1	etencies	etencie	NOUN
ajfa-18939	114	2	,	,	PUNCT
ajfa-18939	114	3	cation	cation	NOUN
ajfa-18939	114	4	is	be	AUX
ajfa-18939	114	5	conclude	conclude	VERB
ajfa-18939	114	6	ethical	ethical	ADJ
ajfa-18939	114	7	ted	te	VERB
ajfa-18939	114	8	with	with	ADP
ajfa-18939	114	9	grees	gree	NOUN
ajfa-18939	114	10	in	in	ADP
ajfa-18939	114	11	performs	perform	NOUN
ajfa-18939	114	12	sing	sing	VERB
ajfa-18939	114	13	data	datum	NOUN
ajfa-18939	114	14	nal	nal	ADJ
ajfa-18939	114	15	level	level	NOUN
ajfa-18939	115	1	d	d	X
ajfa-18939	115	2	lim	lim	PROPN
ajfa-18939	115	3	et	et	PROPN
ajfa-18939	115	4	it	it	PRON
ajfa-18939	115	5	firms	firm	NOUN
ajfa-18939	115	6	.	.	PUNCT
ajfa-18939	116	1	ducators	ducator	NOUN
ajfa-18939	116	2	negative	negative	ADJ
ajfa-18939	116	3	anagerial	anagerial	ADJ
ajfa-18939	116	4	nals	nal	NOUN
ajfa-18939	116	5	can	can	AUX
ajfa-18939	116	6	because	because	SCONJ
ajfa-18939	116	7	ed	ed	NOUN
ajfa-18939	116	8	,	,	PUNCT
ajfa-18939	116	9	cpe	cpe	PROPN
ajfa-18939	116	10	auditing	auditing	NOUN
ajfa-18939	116	11	deal	deal	NOUN
ajfa-18939	116	12	wi	wi	PROPN
ajfa-18939	116	13	subsequ	subsequ	VERB
ajfa-18939	116	14	especia	especia	PROPN
ajfa-18939	116	15	alissa	alissa	PROPN
ajfa-18939	116	16	,	,	PUNCT
ajfa-18939	116	17	auditor	auditor	NOUN
ajfa-18939	116	18	'	'	PUNCT
ajfa-18939	116	19	resultin	resultin	NOUN
ajfa-18939	116	20	based	base	VERB
ajfa-18939	116	21	o	o	NOUN
ajfa-18939	116	22	quality	quality	NOUN
ajfa-18939	116	23	.	.	PUNCT
ajfa-18939	117	1	and	and	CCONJ
ajfa-18939	117	2	acc	acc	PROPN
ajfa-18939	117	3	2017	2017	NUM
ajfa-18939	117	4	;	;	PUNCT
ajfa-18939	117	5	c	c	PROPN
ajfa-18939	117	6	h2	h2	PROPN
ajfa-18939	117	7	:	:	PUNCT
ajfa-18939	117	8	h3	h3	NOUN
ajfa-18939	117	9	:	:	PUNCT
ajfa-18939	117	10	2.3	2.3	NUM
ajfa-18939	117	11	inte	inte	NOUN
ajfa-18939	117	12	organiz	organiz	NOUN
ajfa-18939	117	13	prevent	prevent	VERB
ajfa-18939	117	14	internal	internal	ADJ
ajfa-18939	117	15	oxley	oxley	NOUN
ajfa-18939	117	16	,	,	PUNCT
ajfa-18939	117	17	oversig	oversig	PROPN
ajfa-18939	117	18	fraudule	fraudule	PROPN
ajfa-18939	117	19	unethic	unethic	ADJ
ajfa-18939	117	20	implem	implem	PROPN
ajfa-18939	117	21	internal	internal	PROPN
ajfa-18939	117	22	posed	pose	VERB
ajfa-18939	117	23	b	b	NOUN
ajfa-18939	117	24	fees	fee	NOUN
ajfa-18939	117	25	,	,	PUNCT
ajfa-18939	117	26	as	as	SCONJ
ajfa-18939	117	27	improve	improve	VERB
ajfa-18939	117	28	auditors	auditor	NOUN
ajfa-18939	117	29	when	when	SCONJ
ajfa-18939	117	30	th	th	X
ajfa-18939	117	31	detect	detect	VERB
ajfa-18939	117	32	rubino	rubino	NOUN
ajfa-18939	117	33	materia	materia	PROPN
ajfa-18939	117	34	evidenc	evidenc	PROPN
ajfa-18939	117	35	similar	similar	ADJ
ajfa-18939	117	36	correlat	correlat	NOUN
ajfa-18939	117	37	on	on	ADP
ajfa-18939	117	38	an	an	DET
ajfa-18939	117	39	a	a	DET
ajfa-18939	117	40	ineffect	ineffect	NOUN
ajfa-18939	117	41	conside	conside	NOUN
ajfa-18939	117	42	literatur	literatur	PROPN
ajfa-18939	117	43	h4	h4	PROPN
ajfa-18939	117	44	:	:	PUNCT
ajfa-18939	117	45	g	g	PROPN
ajfa-18939	117	46	courses	course	NOUN
ajfa-18939	117	47	ar	ar	PROPN
ajfa-18939	117	48	ith	ith	PROPN
ajfa-18939	117	49	issues	issue	NOUN
ajfa-18939	117	50	uent	uent	ADJ
ajfa-18939	117	51	audit	audit	NOUN
ajfa-18939	118	1	w	w	ADP
ajfa-18939	118	2	lly	lly	ADV
ajfa-18939	118	3	when	when	SCONJ
ajfa-18939	118	4	th	th	X
ajfa-18939	118	5	capkun	capkun	PROPN
ajfa-18939	118	6	,	,	PUNCT
ajfa-18939	118	7	je	je	PROPN
ajfa-18939	118	8	's	's	PART
ajfa-18939	118	9	cpe	cpe	PROPN
ajfa-18939	118	10	hou	hou	PROPN
ajfa-18939	118	11	ng	ng	PROPN
ajfa-18939	118	12	in	in	ADP
ajfa-18939	118	13	higher	high	ADJ
ajfa-18939	118	14	on	on	ADP
ajfa-18939	118	15	the	the	DET
ajfa-18939	118	16	liter	liter	NOUN
ajfa-18939	118	17	this	this	PRON
ajfa-18939	118	18	can	can	AUX
ajfa-18939	118	19	a	a	DET
ajfa-18939	118	20	counting	counting	NOUN
ajfa-18939	118	21	req	req	VERB
ajfa-18939	118	22	che	che	PROPN
ajfa-18939	118	23	,	,	PUNCT
ajfa-18939	118	24	langli	langli	PROPN
ajfa-18939	118	25	,	,	PUNCT
ajfa-18939	118	26	auditor	auditor	PROPN
ajfa-18939	118	27	ed	ed	PROPN
ajfa-18939	118	28	auditor	auditor	PROPN
ajfa-18939	118	29	ed	ed	PROPN
ajfa-18939	118	30	ernal	ernal	PROPN
ajfa-18939	118	31	contro	contro	PROPN
ajfa-18939	118	32	zations	zations	PROPN
ajfa-18939	118	33	'	'	PART
ajfa-18939	118	34	incr	incr	PROPN
ajfa-18939	118	35	t	t	PROPN
ajfa-18939	118	36	fraud	fraud	NOUN
ajfa-18939	118	37	.	.	PUNCT
ajfa-18939	119	1	ext	ext	NOUN
ajfa-18939	119	2	l	l	PROPN
ajfa-18939	119	3	control	control	PROPN
ajfa-18939	119	4	ov	ov	PROPN
ajfa-18939	119	5	2002	2002	NUM
ajfa-18939	119	6	)	)	PUNCT
ajfa-18939	119	7	in	in	ADP
ajfa-18939	119	8	ad	ad	NOUN
ajfa-18939	119	9	ght	ght	PROPN
ajfa-18939	119	10	board	board	PROPN
ajfa-18939	119	11	,	,	PUNCT
ajfa-18939	119	12	ent	ent	PROPN
ajfa-18939	119	13	and	and	CCONJ
ajfa-18939	119	14	un	un	PROPN
ajfa-18939	119	15	al	al	PROPN
ajfa-18939	119	16	reporting	reporting	PROPN
ajfa-18939	119	17	mented	mente	VERB
ajfa-18939	119	18	(	(	PUNCT
ajfa-18939	119	19	liu	liu	PROPN
ajfa-18939	119	20	,	,	PUNCT
ajfa-18939	119	21	l	l	PROPN
ajfa-18939	119	22	control	control	NOUN
ajfa-18939	119	23	ine	ine	PROPN
ajfa-18939	119	24	by	by	ADP
ajfa-18939	119	25	transactio	transactio	NOUN
ajfa-18939	119	26	s	s	PART
ajfa-18939	119	27	auditors	auditor	NOUN
ajfa-18939	119	28	a	a	DET
ajfa-18939	119	29	e	e	NOUN
ajfa-18939	119	30	the	the	DET
ajfa-18939	119	31	audit	audit	NOUN
ajfa-18939	119	32	s	s	VERB
ajfa-18939	119	33	are	be	AUX
ajfa-18939	119	34	more	more	ADV
ajfa-18939	119	35	hey	hey	INTJ
ajfa-18939	119	36	use	use	VERB
ajfa-18939	119	37	inte	inte	NOUN
ajfa-18939	119	38	fraud	fraud	NOUN
ajfa-18939	119	39	impr	impr	NOUN
ajfa-18939	119	40	and	and	CCONJ
ajfa-18939	119	41	vitoll	vitoll	PROPN
ajfa-18939	119	42	al	al	PROPN
ajfa-18939	119	43	weakness	weakness	NOUN
ajfa-18939	119	44	ced	ce	VERB
ajfa-18939	119	45	by	by	ADP
ajfa-18939	119	46	inte	inte	NOUN
ajfa-18939	119	47	ly	ly	PROPN
ajfa-18939	119	48	,	,	PUNCT
ajfa-18939	119	49	donelso	donelso	PROPN
ajfa-18939	119	50	tion	tion	NOUN
ajfa-18939	119	51	betwee	betwee	VERB
ajfa-18939	119	52	analysis	analysis	NOUN
ajfa-18939	119	53	of	of	ADP
ajfa-18939	119	54	o	o	PROPN
ajfa-18939	119	55	tive	tive	PROPN
ajfa-18939	119	56	.	.	PUNCT
ajfa-18939	120	1	moreo	moreo	PROPN
ajfa-18939	120	2	erable	erable	PROPN
ajfa-18939	120	3	decre	decre	PROPN
ajfa-18939	120	4	re	re	ADP
ajfa-18939	120	5	review	review	PROPN
ajfa-18939	120	6	,	,	PUNCT
ajfa-18939	120	7	th	th	X
ajfa-18939	120	8	the	the	DET
ajfa-18939	120	9	client	client	NOUN
ajfa-18939	120	10	’	'	PUNCT
ajfa-18939	120	11	re	re	VERB
ajfa-18939	120	12	designed	design	VERB
ajfa-18939	120	13	that	that	PRON
ajfa-18939	120	14	arise	arise	VERB
ajfa-18939	120	15	work	work	NOUN
ajfa-18939	120	16	.	.	PUNCT
ajfa-18939	121	1	cpe	cpe	PROPN
ajfa-18939	121	2	he	he	PRON
ajfa-18939	121	3	task	task	VERB
ajfa-18939	121	4	assi	assi	PROPN
ajfa-18939	121	5	eanjean	eanjean	PROPN
ajfa-18939	121	6	,	,	PUNCT
ajfa-18939	121	7	&	&	CCONJ
ajfa-18939	121	8	urs	urs	PROPN
ajfa-18939	121	9	will	will	AUX
ajfa-18939	121	10	in	in	ADP
ajfa-18939	121	11	audit	audit	NOUN
ajfa-18939	121	12	qualit	qualit	VERB
ajfa-18939	121	13	rature	rature	NOUN
ajfa-18939	121	14	revie	revie	NOUN
ajfa-18939	121	15	arguably	arguably	ADV
ajfa-18939	121	16	be	be	AUX
ajfa-18939	121	17	quirements	quirement	NOUN
ajfa-18939	121	18	,	,	PUNCT
ajfa-18939	121	19	&	&	CCONJ
ajfa-18939	121	20	svanströ	svanströ	NOUN
ajfa-18939	121	21	ducation	ducation	NOUN
ajfa-18939	121	22	is	be	AUX
ajfa-18939	121	23	p	p	NOUN
ajfa-18939	121	24	ducation	ducation	NOUN
ajfa-18939	121	25	is	be	AUX
ajfa-18939	121	26	n	n	INTJ
ajfa-18939	121	27	ol	ol	ADJ
ajfa-18939	121	28	of	of	ADP
ajfa-18939	121	29	clients	client	NOUN
ajfa-18939	121	30	reased	rease	VERB
ajfa-18939	121	31	emph	emph	ADJ
ajfa-18939	121	32	ternal	ternal	NOUN
ajfa-18939	121	33	audit	audit	NOUN
ajfa-18939	121	34	er	er	INTJ
ajfa-18939	121	35	financial	financial	ADJ
ajfa-18939	121	36	ddition	ddition	NOUN
ajfa-18939	121	37	to	to	ADP
ajfa-18939	121	38	a	a	DET
ajfa-18939	121	39	2007	2007	NUM
ajfa-18939	121	40	)	)	PUNCT
ajfa-18939	121	41	.	.	PUNCT
ajfa-18939	122	1	w	w	ADP
ajfa-18939	122	2	nethical	nethical	ADJ
ajfa-18939	122	3	beh	beh	NOUN
ajfa-18939	122	4	g	g	PROPN
ajfa-18939	122	5	,	,	PUNCT
ajfa-18939	122	6	dependin	dependin	VERB
ajfa-18939	122	7	wright	wright	PROPN
ajfa-18939	122	8	,	,	PUNCT
ajfa-18939	122	9	&	&	CCONJ
ajfa-18939	122	10	effectivenes	effectivene	NOUN
ajfa-18939	122	11	onal	onal	ADJ
ajfa-18939	122	12	error	error	NOUN
ajfa-18939	122	13	or	or	CCONJ
ajfa-18939	122	14	are	be	AUX
ajfa-18939	122	15	required	require	VERB
ajfa-18939	122	16	t	t	PROPN
ajfa-18939	122	17	's	's	PART
ajfa-18939	122	18	quality	quality	NOUN
ajfa-18939	122	19	capable	capable	ADJ
ajfa-18939	122	20	of	of	ADP
ajfa-18939	122	21	ernal	ernal	ADJ
ajfa-18939	122	22	contro	contro	PROPN
ajfa-18939	122	23	roves	rove	NOUN
ajfa-18939	122	24	when	when	SCONJ
ajfa-18939	122	25	la	la	X
ajfa-18939	122	26	(	(	PUNCT
ajfa-18939	122	27	2014	2014	NUM
ajfa-18939	122	28	)	)	PUNCT
ajfa-18939	122	29	fi	fi	NOUN
ajfa-18939	122	30	ses	se	NOUN
ajfa-18939	122	31	,	,	PUNCT
ajfa-18939	122	32	which	which	PRON
ajfa-18939	122	33	egrating	egrate	VERB
ajfa-18939	122	34	in	in	ADP
ajfa-18939	122	35	on	on	ADP
ajfa-18939	122	36	et	et	PROPN
ajfa-18939	122	37	al	al	PROPN
ajfa-18939	122	38	.	.	PUNCT
ajfa-18939	123	1	(	(	PUNCT
ajfa-18939	123	2	2	2	NUM
ajfa-18939	123	3	n	n	PRON
ajfa-18939	123	4	ineffectiv	ineffectiv	VERB
ajfa-18939	123	5	over	over	ADP
ajfa-18939	123	6	14,000	14,000	NUM
ajfa-18939	123	7	over	over	ADP
ajfa-18939	123	8	,	,	PUNCT
ajfa-18939	123	9	the	the	DET
ajfa-18939	123	10	ease	ease	NOUN
ajfa-18939	123	11	in	in	ADP
ajfa-18939	123	12	mate	mate	NOUN
ajfa-18939	123	13	he	he	PRON
ajfa-18939	123	14	research	research	NOUN
ajfa-18939	123	15	’s	’s	PART
ajfa-18939	123	16	internal	internal	PROPN
ajfa-18939	123	17	c	c	PROPN
ajfa-18939	123	18	to	to	PART
ajfa-18939	123	19	equip	equip	VERB
ajfa-18939	123	20	pa	pa	PROPN
ajfa-18939	123	21	during	during	ADP
ajfa-18939	123	22	the	the	PRON
ajfa-18939	123	23	has	have	AUX
ajfa-18939	123	24	been	be	AUX
ajfa-18939	123	25	sh	sh	PRON
ajfa-18939	123	26	gned	gne	VERB
ajfa-18939	123	27	to	to	ADP
ajfa-18939	123	28	the	the	DET
ajfa-18939	123	29	suca	suca	NOUN
ajfa-18939	123	30	,	,	PUNCT
ajfa-18939	123	31	2014	2014	NUM
ajfa-18939	123	32	crease	crease	NOUN
ajfa-18939	124	1	his	his	PRON
ajfa-18939	124	2	ty	ty	NOUN
ajfa-18939	124	3	.	.	PUNCT
ajfa-18939	125	1	ew	ew	NOUN
ajfa-18939	125	2	,	,	PUNCT
ajfa-18939	125	3	there	there	PRON
ajfa-18939	125	4	is	be	VERB
ajfa-18939	125	5	due	due	ADJ
ajfa-18939	125	6	to	to	ADP
ajfa-18939	125	7	the	the	PRON
ajfa-18939	125	8	for	for	ADP
ajfa-18939	125	9	becomi	becomi	NOUN
ajfa-18939	125	10	öm	öm	PROPN
ajfa-18939	125	11	,	,	PUNCT
ajfa-18939	125	12	2018	2018	NUM
ajfa-18939	125	13	)	)	PUNCT
ajfa-18939	125	14	.	.	PUNCT
ajfa-18939	126	1	t	t	PROPN
ajfa-18939	126	2	positively	positively	ADV
ajfa-18939	126	3	as	as	ADP
ajfa-18939	126	4	negatively	negatively	ADV
ajfa-18939	126	5	a	a	DET
ajfa-18939	126	6	s	s	NOUN
ajfa-18939	126	7	hasis	hasis	NOUN
ajfa-18939	126	8	on	on	ADP
ajfa-18939	126	9	int	int	NOUN
ajfa-18939	126	10	ors	or	NOUN
ajfa-18939	126	11	are	be	AUX
ajfa-18939	126	12	requ	requ	NOUN
ajfa-18939	126	13	l	l	NOUN
ajfa-18939	126	14	reporting	report	VERB
ajfa-18939	126	15	u	u	NOUN
ajfa-18939	126	16	auditing	audit	VERB
ajfa-18939	126	17	sta	sta	NOUN
ajfa-18939	126	18	while	while	SCONJ
ajfa-18939	126	19	streng	streng	PROPN
ajfa-18939	126	20	haviour	haviour	PROPN
ajfa-18939	126	21	,	,	PUNCT
ajfa-18939	126	22	it	it	PRON
ajfa-18939	126	23	ng	ng	INTJ
ajfa-18939	126	24	on	on	ADP
ajfa-18939	126	25	the	the	DET
ajfa-18939	126	26	wu	wu	PROPN
ajfa-18939	126	27	,	,	PUNCT
ajfa-18939	126	28	2015	2015	NUM
ajfa-18939	126	29	)	)	PUNCT
ajfa-18939	126	30	.	.	PUNCT
ajfa-18939	127	1	ss	ss	PROPN
ajfa-18939	127	2	is	be	AUX
ajfa-18939	127	3	a	a	DET
ajfa-18939	127	4	signi	signi	ADJ
ajfa-18939	127	5	r	r	NOUN
ajfa-18939	127	6	omission	omission	NOUN
ajfa-18939	127	7	.	.	PUNCT
ajfa-18939	128	1	d	d	NOUN
ajfa-18939	128	2	to	to	PART
ajfa-18939	128	3	perform	perform	VERB
ajfa-18939	128	4	(	(	PUNCT
ajfa-18939	128	5	hogan	hogan	PROPN
ajfa-18939	128	6	&	&	CCONJ
ajfa-18939	128	7	f	f	PROPN
ajfa-18939	128	8	detecting	detect	VERB
ajfa-18939	128	9	ol	ol	PROPN
ajfa-18939	128	10	questionn	questionn	PROPN
ajfa-18939	128	11	n	n	PRON
ajfa-18939	128	12	internal	internal	ADJ
ajfa-18939	129	1	c	c	NOUN
ajfa-18939	129	2	find	find	VERB
ajfa-18939	129	3	that	that	SCONJ
ajfa-18939	129	4	eff	eff	PROPN
ajfa-18939	129	5	improves	improve	VERB
ajfa-18939	129	6	nformation	nformation	NOUN
ajfa-18939	129	7	2017	2017	NUM
ajfa-18939	129	8	)	)	PUNCT
ajfa-18939	129	9	conc	conc	VERB
ajfa-18939	129	10	ve	ve	VERB
ajfa-18939	129	11	internal	internal	PROPN
ajfa-18939	129	12	c	c	PROPN
ajfa-18939	129	13	0	0	NUM
ajfa-18939	129	14	auditor	auditor	NOUN
ajfa-18939	129	15	in	in	ADP
ajfa-18939	129	16	adoption	adoption	NOUN
ajfa-18939	129	17	o	o	X
ajfa-18939	129	18	erial	erial	ADJ
ajfa-18939	129	19	missta	missta	NOUN
ajfa-18939	129	20	hypothesiz	hypothesiz	PROPN
ajfa-18939	129	21	ontrol	ontrol	NOUN
ajfa-18939	129	22	is	be	AUX
ajfa-18939	129	23	po	po	INTJ
ajfa-18939	129	24	27	27	NUM
ajfa-18939	129	25	articipants	articipant	NOUN
ajfa-18939	129	26	w	w	ADP
ajfa-18939	129	27	audit	audit	NOUN
ajfa-18939	129	28	proc	proc	NOUN
ajfa-18939	129	29	hown	hown	VERB
ajfa-18939	129	30	to	to	PART
ajfa-18939	129	31	be	be	AUX
ajfa-18939	129	32	e	e	NOUN
ajfa-18939	129	33	employee	employee	NOUN
ajfa-18939	129	34	4	4	NUM
ajfa-18939	129	35	)	)	PUNCT
ajfa-18939	129	36	.	.	PUNCT
ajfa-18939	130	1	similarl	similarl	NOUN
ajfa-18939	130	2	or	or	CCONJ
ajfa-18939	130	3	her	her	PRON
ajfa-18939	130	4	eff	eff	PROPN
ajfa-18939	130	5	s	s	PROPN
ajfa-18939	130	6	a	a	DET
ajfa-18939	130	7	shady	shady	ADJ
ajfa-18939	130	8	c	c	NOUN
ajfa-18939	130	9	e	e	NOUN
ajfa-18939	130	10	fact	fact	NOUN
ajfa-18939	130	11	that	that	SCONJ
ajfa-18939	130	12	e	e	PRON
ajfa-18939	130	13	ing	e	VERB
ajfa-18939	130	14	an	an	DET
ajfa-18939	130	15	acco	acco	PROPN
ajfa-18939	130	16	therefore	therefore	ADV
ajfa-18939	130	17	,	,	PUNCT
ajfa-18939	130	18	t	t	PROPN
ajfa-18939	130	19	ssociated	ssociate	VERB
ajfa-18939	130	20	w	w	ADP
ajfa-18939	130	21	associated	associate	VERB
ajfa-18939	130	22	w	w	PROPN
ajfa-18939	130	23	ternal	ternal	NOUN
ajfa-18939	130	24	contr	contr	NOUN
ajfa-18939	130	25	quired	quire	VERB
ajfa-18939	130	26	to	to	AUX
ajfa-18939	130	27	rep	rep	VERB
ajfa-18939	130	28	under	under	ADP
ajfa-18939	130	29	the	the	DET
ajfa-18939	130	30	sa	sa	PROPN
ajfa-18939	130	31	andard	andard	PROPN
ajfa-18939	130	32	2201	2201	NUM
ajfa-18939	130	33	gthening	gthening	NOUN
ajfa-18939	130	34	in	in	ADP
ajfa-18939	130	35	may	may	AUX
ajfa-18939	130	36	also	also	ADV
ajfa-18939	130	37	purpose	purpose	VERB
ajfa-18939	130	38	fo	fo	ADP
ajfa-18939	130	39	.	.	PUNCT
ajfa-18939	131	1	ficant	ficant	PROPN
ajfa-18939	131	2	facto	facto	X
ajfa-18939	131	3	internal	internal	ADJ
ajfa-18939	131	4	co	co	NOUN
ajfa-18939	131	5	m	m	PROPN
ajfa-18939	131	6	addition	addition	NOUN
ajfa-18939	131	7	wilkins	wilkin	NOUN
ajfa-18939	131	8	,	,	PUNCT
ajfa-18939	131	9	2	2	NUM
ajfa-18939	131	10	fraud	fraud	NOUN
ajfa-18939	131	11	and	and	CCONJ
ajfa-18939	131	12	naires	naire	NOUN
ajfa-18939	131	13	and	and	CCONJ
ajfa-18939	131	14	controls	control	NOUN
ajfa-18939	131	15	are	be	AUX
ajfa-18939	131	16	ffective	ffective	ADJ
ajfa-18939	131	17	inte	inte	NOUN
ajfa-18939	131	18	the	the	DET
ajfa-18939	131	19	quality	quality	NOUN
ajfa-18939	131	20	technology	technology	NOUN
ajfa-18939	131	21	cluded	clude	VERB
ajfa-18939	131	22	in	in	ADP
ajfa-18939	131	23	a	a	DET
ajfa-18939	131	24	controls	control	NOUN
ajfa-18939	131	25	and	and	CCONJ
ajfa-18939	131	26	nternal	nternal	ADJ
ajfa-18939	131	27	cont	cont	NOUN
ajfa-18939	131	28	of	of	ADP
ajfa-18939	131	29	required	require	VERB
ajfa-18939	131	30	atements	atement	NOUN
ajfa-18939	131	31	(	(	PUNCT
ajfa-18939	131	32	le	le	X
ajfa-18939	131	33	zes	zes	VERB
ajfa-18939	131	34	that	that	SCONJ
ajfa-18939	131	35	:	:	PUNCT
ajfa-18939	131	36	ositively	ositively	ADV
ajfa-18939	131	37	ass	ass	AUX
ajfa-18939	131	38	asian	asian	ADJ
ajfa-18939	131	39	with	with	ADP
ajfa-18939	131	40	the	the	DET
ajfa-18939	131	41	kno	kno	PROPN
ajfa-18939	131	42	cess	cess	ADJ
ajfa-18939	131	43	and	and	CCONJ
ajfa-18939	131	44	m	m	VERB
ajfa-18939	131	45	e	e	NOUN
ajfa-18939	131	46	positively	positively	ADV
ajfa-18939	131	47	is	be	AUX
ajfa-18939	131	48	related	relate	VERB
ajfa-18939	131	49	t	t	NOUN
ajfa-18939	131	50	ly	ly	NOUN
ajfa-18939	131	51	,	,	PUNCT
ajfa-18939	131	52	it	it	PRON
ajfa-18939	131	53	has	have	VERB
ajfa-18939	131	54	b	b	PROPN
ajfa-18939	131	55	fort	fort	NOUN
ajfa-18939	131	56	(	(	PUNCT
ajfa-18939	131	57	che	che	PROPN
ajfa-18939	131	58	,	,	PUNCT
ajfa-18939	131	59	l	l	NOUN
ajfa-18939	131	60	correlation	correlation	NOUN
ajfa-18939	131	61	each	each	DET
ajfa-18939	131	62	country	country	NOUN
ajfa-18939	131	63	ountant	ountant	ADV
ajfa-18939	131	64	(	(	PUNCT
ajfa-18939	131	65	al	al	PROPN
ajfa-18939	131	66	the	the	DET
ajfa-18939	131	67	research	research	NOUN
ajfa-18939	131	68	with	with	ADP
ajfa-18939	131	69	audit	audit	NOUN
ajfa-18939	131	70	qu	qu	PROPN
ajfa-18939	131	71	with	with	ADP
ajfa-18939	131	72	audit	audit	NOUN
ajfa-18939	131	73	qu	qu	PROPN
ajfa-18939	131	74	rols	rols	PROPN
ajfa-18939	131	75	is	be	AUX
ajfa-18939	131	76	one	one	NUM
ajfa-18939	131	77	o	o	NOUN
ajfa-18939	131	78	port	port	NOUN
ajfa-18939	131	79	on	on	ADP
ajfa-18939	131	80	the	the	DET
ajfa-18939	131	81	arbanes	arbane	NOUN
ajfa-18939	131	82	-	-	PUNCT
ajfa-18939	131	83	ox	ox	ADJ
ajfa-18939	131	84	1	1	NUM
ajfa-18939	131	85	article	article	NOUN
ajfa-18939	131	86	3	3	NUM
ajfa-18939	131	87	nternal	nternal	ADJ
ajfa-18939	131	88	cont	cont	NOUN
ajfa-18939	131	89	result	result	NOUN
ajfa-18939	131	90	in	in	ADP
ajfa-18939	131	91	a	a	PRON
ajfa-18939	131	92	or	or	CCONJ
ajfa-18939	131	93	which	which	PRON
ajfa-18939	131	94	th	th	X
ajfa-18939	131	95	or	or	CCONJ
ajfa-18939	131	96	affecting	affect	VERB
ajfa-18939	131	97	ontrol	ontrol	NOUN
ajfa-18939	131	98	defici	defici	PROPN
ajfa-18939	131	99	al	al	PROPN
ajfa-18939	131	100	procedur	procedur	PROPN
ajfa-18939	131	101	2008	2008	NUM
ajfa-18939	131	102	)	)	PUNCT
ajfa-18939	131	103	.	.	PUNCT
ajfa-18939	132	1	acco	acco	PROPN
ajfa-18939	132	2	determining	determine	VERB
ajfa-18939	132	3	flowcharts	flowchart	NOUN
ajfa-18939	132	4	;	;	PUNCT
ajfa-18939	132	5	e	e	NOUN
ajfa-18939	132	6	tested	test	VERB
ajfa-18939	132	7	fo	fo	ADP
ajfa-18939	132	8	ernal	ernal	PROPN
ajfa-18939	132	9	contro	contro	PROPN
ajfa-18939	132	10	y	y	PROPN
ajfa-18939	132	11	of	of	ADP
ajfa-18939	132	12	financ	financ	PROPN
ajfa-18939	132	13	y	y	PROPN
ajfa-18939	132	14	with	with	ADP
ajfa-18939	132	15	the	the	DET
ajfa-18939	132	16	previous	previous	ADJ
ajfa-18939	132	17	s	s	X
ajfa-18939	132	18	d	d	X
ajfa-18939	132	19	fraud	fraud	NOUN
ajfa-18939	132	20	detec	detec	ADJ
ajfa-18939	132	21	trol	trol	PROPN
ajfa-18939	132	22	opinion	opinion	NOUN
ajfa-18939	132	23	d	d	PROPN
ajfa-18939	132	24	internal	internal	PROPN
ajfa-18939	132	25	c	c	PROPN
ajfa-18939	132	26	ennox	ennox	PROPN
ajfa-18939	132	27	&	&	CCONJ
ajfa-18939	132	28	w	w	PROPN
ajfa-18939	132	29	ociated	ociate	VERB
ajfa-18939	132	30	with	with	ADP
ajfa-18939	132	31	n	n	DET
ajfa-18939	132	32	journal	journal	NOUN
ajfa-18939	132	33	of	of	ADP
ajfa-18939	132	34	f	f	PROPN
ajfa-18939	132	35	owledge	owledge	VERB
ajfa-18939	132	36	and	and	CCONJ
ajfa-18939	132	37	may	may	AUX
ajfa-18939	132	38	have	have	VERB
ajfa-18939	132	39	a	a	DET
ajfa-18939	132	40	associated	associate	VERB
ajfa-18939	132	41	to	to	ADP
ajfa-18939	132	42	it	it	PRON
ajfa-18939	132	43	(	(	PUNCT
ajfa-18939	132	44	locke	locke	PROPN
ajfa-18939	132	45	een	een	PROPN
ajfa-18939	132	46	stated	state	VERB
ajfa-18939	132	47	langli	langli	NOUN
ajfa-18939	132	48	,	,	PUNCT
ajfa-18939	132	49	&	&	CCONJ
ajfa-18939	132	50	between	between	ADP
ajfa-18939	132	51	ed	ed	PROPN
ajfa-18939	132	52	y	y	PROPN
ajfa-18939	132	53	has	have	VERB
ajfa-18939	132	54	its	its	PRON
ajfa-18939	132	55	ow	ow	INTJ
ajfa-18939	132	56	len	len	PROPN
ajfa-18939	132	57	&	&	CCONJ
ajfa-18939	132	58	woo	woo	PROPN
ajfa-18939	133	1	h	h	PROPN
ajfa-18939	134	1	hypothesiz	hypothesiz	ADJ
ajfa-18939	134	2	uality	uality	NOUN
ajfa-18939	134	3	in	in	ADP
ajfa-18939	134	4	the	the	DET
ajfa-18939	134	5	uality	uality	NOUN
ajfa-18939	134	6	in	in	ADP
ajfa-18939	134	7	the	the	PRON
ajfa-18939	134	8	of	of	ADP
ajfa-18939	134	9	the	the	DET
ajfa-18939	134	10	mech	mech	NOUN
ajfa-18939	134	11	effectivene	effectivene	PROPN
ajfa-18939	134	12	xley	xley	PROPN
ajfa-18939	134	13	act	act	PROPN
ajfa-18939	134	14	sec	sec	PROPN
ajfa-18939	134	15	(	(	PUNCT
ajfa-18939	134	16	public	public	ADJ
ajfa-18939	134	17	co	co	X
ajfa-18939	134	18	trols	trols	PROPN
ajfa-18939	134	19	may	may	AUX
ajfa-18939	134	20	an	an	DET
ajfa-18939	134	21	increase	increase	NOUN
ajfa-18939	134	22	he	he	PRON
ajfa-18939	134	23	internal	internal	ADJ
ajfa-18939	134	24	inherent	inherent	ADJ
ajfa-18939	134	25	ris	ris	PROPN
ajfa-18939	134	26	encies	encie	NOUN
ajfa-18939	134	27	resul	resul	PROPN
ajfa-18939	134	28	res	re	VERB
ajfa-18939	134	29	to	to	ADP
ajfa-18939	134	30	mitig	mitig	NOUN
ajfa-18939	134	31	ording	ording	NOUN
ajfa-18939	134	32	to	to	ADP
ajfa-18939	134	33	s	s	PROPN
ajfa-18939	134	34	g	g	NOUN
ajfa-18939	134	35	the	the	DET
ajfa-18939	134	36	sourc	sourc	NOUN
ajfa-18939	134	37	in	in	ADP
ajfa-18939	134	38	other	other	ADJ
ajfa-18939	134	39	w	w	ADP
ajfa-18939	134	40	or	or	CCONJ
ajfa-18939	134	41	effectiven	effectiven	VERB
ajfa-18939	134	42	ols	ol	NOUN
ajfa-18939	134	43	have	have	VERB
ajfa-18939	134	44	a	a	DET
ajfa-18939	134	45	p	p	ADJ
ajfa-18939	134	46	cial	cial	ADJ
ajfa-18939	134	47	reportin	reportin	NOUN
ajfa-18939	134	48	internal	internal	PROPN
ajfa-18939	134	49	c	c	PROPN
ajfa-18939	134	50	study	study	VERB
ajfa-18939	134	51	that	that	DET
ajfa-18939	134	52	ction	ction	NOUN
ajfa-18939	134	53	.	.	PUNCT
ajfa-18939	135	1	this	this	DET
ajfa-18939	135	2	c	c	PROPN
ajfa-18939	135	3	ns	ns	PROPN
ajfa-18939	135	4	,	,	PUNCT
ajfa-18939	135	5	of	of	ADP
ajfa-18939	135	6	which	which	PRON
ajfa-18939	135	7	control	control	PROPN
ajfa-18939	135	8	aud	aud	PROPN
ajfa-18939	135	9	wu	wu	PROPN
ajfa-18939	135	10	,	,	PUNCT
ajfa-18939	135	11	2022	2022	NUM
ajfa-18939	135	12	)	)	PUNCT
ajfa-18939	135	13	.	.	PUNCT
ajfa-18939	136	1	b	b	X
ajfa-18939	136	2	h	h	NOUN
ajfa-18939	136	3	audit	audit	NOUN
ajfa-18939	136	4	qual	qual	PROPN
ajfa-18939	136	5	finance	finance	PROPN
ajfa-18939	136	6	&	&	CCONJ
ajfa-18939	136	7	ac	ac	PROPN
ajfa-18939	136	8	issn	issn	PROPN
ajfa-18939	136	9	19	19	NUM
ajfa-18939	136	10	2022	2022	NUM
ajfa-18939	136	11	,	,	PUNCT
ajfa-18939	136	12	vol	vol	NOUN
ajfa-18939	136	13	.	.	NOUN
ajfa-18939	136	14	1	1	NUM
ajfa-18939	136	15	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	136	16	d	d	PROPN
ajfa-18939	136	17	skills	skill	NOUN
ajfa-18939	136	18	nece	nece	VERB
ajfa-18939	136	19	a	a	DET
ajfa-18939	136	20	direct	direct	ADJ
ajfa-18939	136	21	i	i	NOUN
ajfa-18939	136	22	m	m	VERB
ajfa-18939	136	23	d	d	NOUN
ajfa-18939	136	24	with	with	ADP
ajfa-18939	136	25	perfo	perfo	PROPN
ajfa-18939	136	26	e	e	PROPN
ajfa-18939	136	27	&	&	CCONJ
ajfa-18939	136	28	latham	latham	PROPN
ajfa-18939	136	29	that	that	PRON
ajfa-18939	136	30	increa	increa	VERB
ajfa-18939	136	31	svanström	svanström	ADJ
ajfa-18939	136	32	ducation	ducation	NOUN
ajfa-18939	136	33	an	an	DET
ajfa-18939	136	34	wn	wn	NOUN
ajfa-18939	136	35	teaching	teach	VERB
ajfa-18939	136	36	odland	odland	ADJ
ajfa-18939	136	37	,	,	PUNCT
ajfa-18939	136	38	201	201	NUM
ajfa-18939	136	39	zes	ze	VERB
ajfa-18939	136	40	the	the	DET
ajfa-18939	136	41	follo	follo	PROPN
ajfa-18939	136	42	uae	uae	PROPN
ajfa-18939	136	43	.	.	PUNCT
ajfa-18939	137	1	e	e	PROPN
ajfa-18939	137	2	uae	uae	PROPN
ajfa-18939	137	3	.	.	PUNCT
ajfa-18939	138	1	hanisms	hanism	NOUN
ajfa-18939	138	2	the	the	DET
ajfa-18939	138	3	ess	ess	PROPN
ajfa-18939	138	4	of	of	ADP
ajfa-18939	138	5	a	a	DET
ajfa-18939	138	6	co	co	X
ajfa-18939	138	7	ction	ction	NOUN
ajfa-18939	138	8	404	404	NUM
ajfa-18939	138	9	(	(	PUNCT
ajfa-18939	138	10	s	s	X
ajfa-18939	138	11	ompany	ompany	PROPN
ajfa-18939	138	12	acc	acc	PROPN
ajfa-18939	138	13	aid	aid	PROPN
ajfa-18939	138	14	in	in	ADP
ajfa-18939	138	15	pre	pre	ADJ
ajfa-18939	138	16	e	e	X
ajfa-18939	138	17	in	in	ADP
ajfa-18939	138	18	dishon	dishon	PROPN
ajfa-18939	138	19	controls	controls	PROPN
ajfa-18939	138	20	ar	ar	PROPN
ajfa-18939	138	21	sk	sk	PROPN
ajfa-18939	138	22	,	,	PUNCT
ajfa-18939	138	23	which	which	PRON
ajfa-18939	138	24	is	be	AUX
ajfa-18939	138	25	lt	lt	PRON
ajfa-18939	138	26	in	in	ADP
ajfa-18939	138	27	increas	increas	PROPN
ajfa-18939	138	28	gate	gate	NOUN
ajfa-18939	138	29	audit	audit	PROPN
ajfa-18939	138	30	r	r	PROPN
ajfa-18939	138	31	sare	sare	PROPN
ajfa-18939	138	32	et	et	PROPN
ajfa-18939	138	33	al	al	PROPN
ajfa-18939	138	34	.	.	PROPN
ajfa-18939	138	35	ce	ce	PROPN
ajfa-18939	138	36	of	of	ADP
ajfa-18939	138	37	missta	missta	PROPN
ajfa-18939	138	38	words	word	NOUN
ajfa-18939	138	39	,	,	PUNCT
ajfa-18939	138	40	the	the	DET
ajfa-18939	138	41	a	a	DET
ajfa-18939	138	42	eness	eness	NOUN
ajfa-18939	138	43	.	.	PUNCT
ajfa-18939	139	1	addi	addi	PROPN
ajfa-18939	139	2	positive	positive	ADJ
ajfa-18939	139	3	i	i	PROPN
ajfa-18939	139	4	m	m	PROPN
ajfa-18939	139	5	ng	ng	PROPN
ajfa-18939	139	6	.	.	PUNCT
ajfa-18939	140	1	this	this	DET
ajfa-18939	140	2	h	h	NOUN
ajfa-18939	140	3	control	control	PROPN
ajfa-18939	140	4	fram	fram	NOUN
ajfa-18939	140	5	there	there	PRON
ajfa-18939	140	6	is	be	VERB
ajfa-18939	140	7	a	a	DET
ajfa-18939	140	8	conclusion	conclusion	NOUN
ajfa-18939	140	9	h	h	NOUN
ajfa-18939	140	10	1,488	1,488	NUM
ajfa-18939	140	11	are	be	AUX
ajfa-18939	140	12	dits	dit	NOUN
ajfa-18939	140	13	resulte	resulte	PROPN
ajfa-18939	140	14	based	base	VERB
ajfa-18939	140	15	on	on	ADP
ajfa-18939	140	16	th	th	NUM
ajfa-18939	140	17	lity	lity	NOUN
ajfa-18939	140	18	in	in	ADP
ajfa-18939	140	19	the	the	DET
ajfa-18939	140	20	u	u	NOUN
ajfa-18939	140	21	ccounting	ccounte	VERB
ajfa-18939	140	22	946	946	NUM
ajfa-18939	140	23	-	-	PUNCT
ajfa-18939	140	24	052x	052x	NUM
ajfa-18939	140	25	14	14	NUM
ajfa-18939	140	26	,	,	PUNCT
ajfa-18939	140	27	no	no	INTJ
ajfa-18939	140	28	.	.	NOUN
ajfa-18939	140	29	1	1	NUM
ajfa-18939	140	30	think.org/	think.org/	NOUN
ajfa-18939	140	31	essary	essary	ADJ
ajfa-18939	140	32	to	to	ADP
ajfa-18939	140	33	mpact	mpact	PROPN
ajfa-18939	140	34	on	on	ADP
ajfa-18939	140	35	ormance	ormance	PROPN
ajfa-18939	140	36	,	,	PUNCT
ajfa-18939	140	37	m	m	PROPN
ajfa-18939	140	38	,	,	PUNCT
ajfa-18939	140	39	2002	2002	NUM
ajfa-18939	140	40	;	;	PUNCT
ajfa-18939	140	41	sing	sing	VERB
ajfa-18939	140	42	the	the	DET
ajfa-18939	140	43	,	,	PUNCT
ajfa-18939	140	44	2018	2018	NUM
ajfa-18939	140	45	)	)	PUNCT
ajfa-18939	140	46	,	,	PUNCT
ajfa-18939	140	47	nd	nd	PRON
ajfa-18939	140	48	audit	audit	VERB
ajfa-18939	140	49	g	g	NOUN
ajfa-18939	140	50	system	system	NOUN
ajfa-18939	140	51	0	0	NUM
ajfa-18939	140	52	;	;	PUNCT
ajfa-18939	140	53	anis	anis	PROPN
ajfa-18939	140	54	,	,	PUNCT
ajfa-18939	140	55	owing	owe	VERB
ajfa-18939	140	56	:	:	PUNCT
ajfa-18939	140	57	ey	ey	PRON
ajfa-18939	140	58	use	use	NOUN
ajfa-18939	140	59	to	to	ADP
ajfa-18939	140	60	mpany	mpany	NOUN
ajfa-18939	140	61	's	's	PART
ajfa-18939	140	62	sarbanes	sarbane	NOUN
ajfa-18939	140	63	counting	count	VERB
ajfa-18939	140	64	eventing	evente	VERB
ajfa-18939	140	65	nest	nest	NOUN
ajfa-18939	140	66	and	and	CCONJ
ajfa-18939	140	67	re	re	ADJ
ajfa-18939	140	68	being	be	AUX
ajfa-18939	140	69	the	the	DET
ajfa-18939	140	70	risk	risk	NOUN
ajfa-18939	140	71	sed	se	VERB
ajfa-18939	140	72	audit	audit	NOUN
ajfa-18939	140	73	risk	risk	NOUN
ajfa-18939	140	74	and	and	CCONJ
ajfa-18939	140	75	(	(	PUNCT
ajfa-18939	140	76	2013	2013	NUM
ajfa-18939	140	77	)	)	PUNCT
ajfa-18939	140	78	,	,	PUNCT
ajfa-18939	140	79	atements	atement	NOUN
ajfa-18939	140	80	ability	ability	NOUN
ajfa-18939	140	81	to	to	PART
ajfa-18939	140	82	itionally	itionally	ADV
ajfa-18939	140	83	,	,	PUNCT
ajfa-18939	140	84	mpact	mpact	PROPN
ajfa-18939	140	85	on	on	ADV
ajfa-18939	140	86	has	have	AUX
ajfa-18939	140	87	been	be	AUX
ajfa-18939	140	88	mework	mework	NOUN
ajfa-18939	140	89	.	.	PUNCT
ajfa-18939	141	1	positive	positive	ADJ
ajfa-18939	141	2	is	be	AUX
ajfa-18939	141	3	based	base	VERB
ajfa-18939	141	4	deemed	deem	VERB
ajfa-18939	141	5	ed	ed	NOUN
ajfa-18939	141	6	in	in	ADP
ajfa-18939	141	7	a	a	DET
ajfa-18939	141	8	he	he	PRON
ajfa-18939	141	9	above	above	ADP
ajfa-18939	141	10	uae	uae	PROPN
ajfa-18939	141	11	.	.	PROPN
ajfa-18939	142	1	2.4	2.4	NUM
ajfa-18939	142	2	aud	aud	NOUN
ajfa-18939	142	3	financi	financi	VERB
ajfa-18939	142	4	the	the	DET
ajfa-18939	142	5	au	au	PROPN
ajfa-18939	142	6	particul	particul	NOUN
ajfa-18939	142	7	during	during	ADP
ajfa-18939	142	8	t	t	PROPN
ajfa-18939	142	9	the	the	DET
ajfa-18939	142	10	tech	tech	NOUN
ajfa-18939	142	11	auditors	auditor	NOUN
ajfa-18939	142	12	oversig	oversig	NOUN
ajfa-18939	142	13	nor	nor	CCONJ
ajfa-18939	142	14	to	to	ADP
ajfa-18939	142	15	u	u	PROPN
ajfa-18939	142	16	fischer	fischer	PROPN
ajfa-18939	142	17	professi	professi	ADJ
ajfa-18939	142	18	use	use	NOUN
ajfa-18939	142	19	of	of	ADP
ajfa-18939	142	20	t	t	PROPN
ajfa-18939	142	21	furtherm	furtherm	NOUN
ajfa-18939	142	22	the	the	DET
ajfa-18939	142	23	big	big	ADJ
ajfa-18939	142	24	same	same	ADJ
ajfa-18939	142	25	vo	vo	NOUN
ajfa-18939	142	26	hours	hour	NOUN
ajfa-18939	142	27	in	in	ADP
ajfa-18939	142	28	are	be	AUX
ajfa-18939	142	29	pro	pro	ADJ
ajfa-18939	142	30	more	more	ADJ
ajfa-18939	142	31	pe	pe	ADP
ajfa-18939	142	32	two	two	NUM
ajfa-18939	142	33	pot	pot	NOUN
ajfa-18939	142	34	one	one	NUM
ajfa-18939	142	35	of	of	ADP
ajfa-18939	142	36	lyubim	lyubim	NOUN
ajfa-18939	142	37	higher	higher	ADV
ajfa-18939	142	38	q	q	VERB
ajfa-18939	142	39	the	the	DET
ajfa-18939	142	40	diff	diff	NOUN
ajfa-18939	142	41	the	the	DET
ajfa-18939	142	42	sam	sam	PROPN
ajfa-18939	142	43	own	own	PROPN
ajfa-18939	142	44	.	.	PUNCT
ajfa-18939	143	1	co	co	PROPN
ajfa-18939	143	2	h5	h5	PROPN
ajfa-18939	143	3	:	:	PUNCT
ajfa-18939	143	4	3	3	X
ajfa-18939	143	5	.	.	X
ajfa-18939	143	6	meth	meth	NOUN
ajfa-18939	143	7	when	when	SCONJ
ajfa-18939	143	8	e	e	X
ajfa-18939	143	9	from	from	ADP
ajfa-18939	143	10	a	a	DET
ajfa-18939	143	11	design	design	NOUN
ajfa-18939	143	12	i	i	PRON
ajfa-18939	143	13	the	the	DET
ajfa-18939	143	14	rese	rese	NOUN
ajfa-18939	143	15	from	from	ADP
ajfa-18939	143	16	a	a	DET
ajfa-18939	143	17	investig	investig	NOUN
ajfa-18939	143	18	where	where	SCONJ
ajfa-18939	143	19	:	:	PUNCT
ajfa-18939	143	20	aq	aq	VERB
ajfa-18939	143	21	=	=	PUNCT
ajfa-18939	143	22	a	a	DET
ajfa-18939	143	23	internal	internal	ADJ
ajfa-18939	143	24	the	the	DET
ajfa-18939	143	25	dat	dat	ADJ
ajfa-18939	143	26	survey	survey	PROPN
ajfa-18939	143	27	w	w	PROPN
ajfa-18939	143	28	dit	dit	PROPN
ajfa-18939	143	29	procedur	procedur	PROPN
ajfa-18939	143	30	ial	ial	PROPN
ajfa-18939	143	31	auditing	auditing	NOUN
ajfa-18939	143	32	udit	udit	PROPN
ajfa-18939	143	33	plannin	plannin	PROPN
ajfa-18939	143	34	larly	larly	ADV
ajfa-18939	143	35	their	their	PRON
ajfa-18939	143	36	d	d	NOUN
ajfa-18939	143	37	this	this	DET
ajfa-18939	143	38	stage	stage	NOUN
ajfa-18939	143	39	,	,	PUNCT
ajfa-18939	143	40	w	w	PROPN
ajfa-18939	143	41	hniques	hnique	NOUN
ajfa-18939	143	42	,	,	PUNCT
ajfa-18939	143	43	pr	pr	ADP
ajfa-18939	143	44	s	s	NOUN
ajfa-18939	143	45	'	'	PART
ajfa-18939	143	46	responsib	responsib	PROPN
ajfa-18939	143	47	ght	ght	PROPN
ajfa-18939	143	48	board	board	PROPN
ajfa-18939	143	49	,	,	PUNCT
ajfa-18939	143	50	2	2	NUM
ajfa-18939	143	51	under	under	NOUN
ajfa-18939	143	52	-	-	PUNCT
ajfa-18939	143	53	audit	audit	NOUN
ajfa-18939	143	54	,	,	PUNCT
ajfa-18939	143	55	(	(	PUNCT
ajfa-18939	143	56	1996	1996	NUM
ajfa-18939	143	57	)	)	PUNCT
ajfa-18939	143	58	p	p	NOUN
ajfa-18939	143	59	ion	ion	NOUN
ajfa-18939	143	60	increase	increase	NOUN
ajfa-18939	143	61	technology	technology	NOUN
ajfa-18939	143	62	more	more	ADJ
ajfa-18939	143	63	,	,	PUNCT
ajfa-18939	143	64	blok	blok	PROPN
ajfa-18939	143	65	four	four	NUM
ajfa-18939	143	66	)	)	PUNCT
ajfa-18939	143	67	is	be	AUX
ajfa-18939	143	68	su	su	PROPN
ajfa-18939	143	69	olume	olume	NOUN
ajfa-18939	143	70	of	of	ADP
ajfa-18939	143	71	au	au	PROPN
ajfa-18939	143	72	n	n	ADV
ajfa-18939	143	73	a	a	DET
ajfa-18939	143	74	less	less	ADV
ajfa-18939	143	75	pro	pro	ADJ
ajfa-18939	143	76	ompted	ompte	VERB
ajfa-18939	143	77	to	to	ADP
ajfa-18939	143	78	l	l	NOUN
ajfa-18939	143	79	ertinent	ertinent	NOUN
ajfa-18939	144	1	sch	sch	PROPN
ajfa-18939	144	2	tential	tential	ADJ
ajfa-18939	144	3	strat	strat	PROPN
ajfa-18939	144	4	f	f	PROPN
ajfa-18939	144	5	which	which	PRON
ajfa-18939	144	6	is	be	AUX
ajfa-18939	144	7	mov	mov	NOUN
ajfa-18939	144	8	et	et	PROPN
ajfa-18939	144	9	al	al	PROPN
ajfa-18939	144	10	.	.	PUNCT
ajfa-18939	145	1	(	(	PUNCT
ajfa-18939	145	2	2	2	NUM
ajfa-18939	145	3	quality	quality	NOUN
ajfa-18939	145	4	than	than	ADP
ajfa-18939	145	5	ference	ference	NOUN
ajfa-18939	145	6	in	in	ADP
ajfa-18939	145	7	qu	qu	PROPN
ajfa-18939	145	8	me	i	PRON
ajfa-18939	145	9	audit	audit	NOUN
ajfa-18939	145	10	fir	fir	NOUN
ajfa-18939	145	11	onsequently	onsequently	ADV
ajfa-18939	145	12	audit	audit	NOUN
ajfa-18939	145	13	proc	proc	NOUN
ajfa-18939	145	14	hod	hod	NOUN
ajfa-18939	145	15	establishing	establish	VERB
ajfa-18939	145	16	random	random	ADJ
ajfa-18939	145	17	sam	sam	PROPN
ajfa-18939	145	18	is	be	AUX
ajfa-18939	145	19	applicabl	applicabl	ADJ
ajfa-18939	145	20	earch	earch	NOUN
ajfa-18939	145	21	's	's	PART
ajfa-18939	145	22	purp	purp	NOUN
ajfa-18939	145	23	random	random	ADJ
ajfa-18939	145	24	sa	sa	NOUN
ajfa-18939	145	25	gating	gate	VERB
ajfa-18939	145	26	the	the	DET
ajfa-18939	145	27	fo	fo	PROPN
ajfa-18939	145	28	audit	audit	NOUN
ajfa-18939	145	29	qual	qual	PROPN
ajfa-18939	145	30	l	l	PROPN
ajfa-18939	145	31	controls	control	NOUN
ajfa-18939	145	32	,	,	PUNCT
ajfa-18939	145	33	a	a	DET
ajfa-18939	145	34	ta	ta	NOUN
ajfa-18939	145	35	for	for	ADP
ajfa-18939	145	36	this	this	DET
ajfa-18939	145	37	st	st	PROPN
ajfa-18939	145	38	was	be	AUX
ajfa-18939	145	39	issued	issue	VERB
ajfa-18939	145	40	res	re	NOUN
ajfa-18939	145	41	perform	perform	NOUN
ajfa-18939	145	42	is	be	AUX
ajfa-18939	145	43	not	not	PART
ajfa-18939	145	44	simp	simp	ADJ
ajfa-18939	145	45	ng	ng	PROPN
ajfa-18939	145	46	stage	stage	NOUN
ajfa-18939	145	47	is	be	AUX
ajfa-18939	145	48	decisions	decision	NOUN
ajfa-18939	145	49	th	th	X
ajfa-18939	145	50	which	which	DET
ajfa-18939	145	51	audit	audit	NOUN
ajfa-18939	145	52	rocesses	rocesse	NOUN
ajfa-18939	145	53	,	,	PUNCT
ajfa-18939	145	54	an	an	DET
ajfa-18939	145	55	bility	bility	NOUN
ajfa-18939	145	56	is	be	AUX
ajfa-18939	145	57	to	to	ADP
ajfa-18939	145	58	2002	2002	NUM
ajfa-18939	145	59	)	)	PUNCT
ajfa-18939	145	60	,	,	PUNCT
ajfa-18939	145	61	it	it	PRON
ajfa-18939	145	62	is	be	AUX
ajfa-18939	145	63	as	as	SCONJ
ajfa-18939	145	64	this	this	PRON
ajfa-18939	145	65	will	will	AUX
ajfa-18939	145	66	previously	previously	ADV
ajfa-18939	145	67	ed	ed	NOUN
ajfa-18939	145	68	audit	audit	NOUN
ajfa-18939	145	69	effi	effi	PROPN
ajfa-18939	145	70	;	;	PUNCT
ajfa-18939	145	71	rather	rather	ADV
ajfa-18939	145	72	,	,	PUNCT
ajfa-18939	145	73	it	it	PRON
ajfa-18939	145	74	kdijk	kdijk	VERB
ajfa-18939	145	75	et	et	PROPN
ajfa-18939	145	76	al	al	PROPN
ajfa-18939	145	77	.	.	PUNCT
ajfa-18939	146	1	(	(	PUNCT
ajfa-18939	146	2	2	2	NUM
ajfa-18939	146	3	uperior	uperior	NOUN
ajfa-18939	146	4	to	to	ADP
ajfa-18939	146	5	th	th	PROPN
ajfa-18939	146	6	udit	udit	PROPN
ajfa-18939	146	7	work	work	NOUN
ajfa-18939	146	8	.	.	PUNCT
ajfa-18939	147	1	t	t	PROPN
ajfa-18939	147	2	ocedural	ocedural	PROPN
ajfa-18939	147	3	au	au	PROPN
ajfa-18939	147	4	link	link	NOUN
ajfa-18939	147	5	importa	importa	PROPN
ajfa-18939	147	6	hemes	heme	NOUN
ajfa-18939	147	7	than	than	ADP
ajfa-18939	147	8	egies	egie	NOUN
ajfa-18939	147	9	for	for	ADP
ajfa-18939	147	10	as	as	ADP
ajfa-18939	147	11	linking	link	VERB
ajfa-18939	147	12	pe	pe	ADP
ajfa-18939	147	13	2013	2013	NUM
ajfa-18939	147	14	)	)	PUNCT
ajfa-18939	147	15	claim	claim	NOUN
ajfa-18939	147	16	n	n	PRON
ajfa-18939	147	17	those	those	DET
ajfa-18939	147	18	con	con	PROPN
ajfa-18939	147	19	uality	uality	PROPN
ajfa-18939	147	20	betw	betw	NOUN
ajfa-18939	147	21	m	m	AUX
ajfa-18939	147	22	perform	perform	VERB
ajfa-18939	147	23	y	y	PROPN
ajfa-18939	147	24	,	,	PUNCT
ajfa-18939	147	25	the	the	DET
ajfa-18939	147	26	resear	resear	ADJ
ajfa-18939	147	27	cedures	cedure	NOUN
ajfa-18939	147	28	are	be	AUX
ajfa-18939	147	29	p	p	NOUN
ajfa-18939	147	30	g	g	PROPN
ajfa-18939	147	31	causation	causation	NOUN
ajfa-18939	147	32	mple	mple	ADJ
ajfa-18939	147	33	of	of	ADP
ajfa-18939	147	34	resp	resp	PROPN
ajfa-18939	147	35	le	le	PROPN
ajfa-18939	147	36	for	for	ADP
ajfa-18939	147	37	the	the	DET
ajfa-18939	147	38	pu	pu	PROPN
ajfa-18939	147	39	pose	pose	VERB
ajfa-18939	147	40	of	of	ADP
ajfa-18939	147	41	iden	iden	PROPN
ajfa-18939	147	42	ample	ample	ADJ
ajfa-18939	147	43	of	of	ADP
ajfa-18939	147	44	a	a	DET
ajfa-18939	147	45	ollowing	ollowing	NOUN
ajfa-18939	147	46	au	au	ADP
ajfa-18939	147	47	𝐴𝑄	𝐴𝑄	PROPN
ajfa-18939	147	48	lity	lity	NOUN
ajfa-18939	147	49	,	,	PUNCT
ajfa-18939	147	50	ex	ex	X
ajfa-18939	147	51	=	=	SYM
ajfa-18939	147	52	and	and	CCONJ
ajfa-18939	147	53	ap	ap	PROPN
ajfa-18939	148	1	=	=	NOUN
ajfa-18939	148	2	a	a	DET
ajfa-18939	148	3	tudy	tudy	NOUN
ajfa-18939	148	4	were	be	AUX
ajfa-18939	148	5	c	c	NOUN
ajfa-18939	148	6	to	to	ADP
ajfa-18939	148	7	auditors	auditor	NOUN
ajfa-18939	148	8	med	med	ADJ
ajfa-18939	148	9	ply	ply	VERB
ajfa-18939	148	10	a	a	DET
ajfa-18939	148	11	set	set	NOUN
ajfa-18939	148	12	of	of	ADP
ajfa-18939	148	13	heavily	heavily	ADV
ajfa-18939	148	14	in	in	ADP
ajfa-18939	148	15	hat	hat	NOUN
ajfa-18939	148	16	contribu	contribu	ADJ
ajfa-18939	148	17	t	t	PROPN
ajfa-18939	148	18	procedure	procedure	NOUN
ajfa-18939	148	19	nd	nd	NOUN
ajfa-18939	148	20	methods	method	NOUN
ajfa-18939	148	21	o	o	INTJ
ajfa-18939	148	22	obtain	obtain	VERB
ajfa-18939	148	23	re	re	ADP
ajfa-18939	148	24	critical	critical	ADJ
ajfa-18939	148	25	not	not	PART
ajfa-18939	148	26	l	l	ADV
ajfa-18939	148	27	reduce	reduce	VERB
ajfa-18939	148	28	the	the	DET
ajfa-18939	148	29	demonstrate	demonstrate	NOUN
ajfa-18939	148	30	iciency	iciency	NOUN
ajfa-18939	148	31	and	and	CCONJ
ajfa-18939	148	32	is	be	AUX
ajfa-18939	148	33	due	due	ADJ
ajfa-18939	148	34	to	to	ADP
ajfa-18939	148	35	th	th	NUM
ajfa-18939	148	36	2006	2006	NUM
ajfa-18939	148	37	)	)	PUNCT
ajfa-18939	148	38	obser	obser	NOUN
ajfa-18939	148	39	hat	hat	NOUN
ajfa-18939	148	40	of	of	ADP
ajfa-18939	148	41	nonthe	nonthe	PRON
ajfa-18939	148	42	differe	differe	X
ajfa-18939	148	43	dit	dit	PROPN
ajfa-18939	148	44	approac	approac	VERB
ajfa-18939	148	45	ant	ant	ADJ
ajfa-18939	148	46	informa	informa	ADJ
ajfa-18939	148	47	auditors	auditor	NOUN
ajfa-18939	148	48	wh	wh	AUX
ajfa-18939	148	49	ssisting	ssiste	VERB
ajfa-18939	148	50	aud	aud	PROPN
ajfa-18939	148	51	ertinent	ertinent	PROPN
ajfa-18939	148	52	inf	inf	PROPN
ajfa-18939	148	53	m	m	VERB
ajfa-18939	148	54	that	that	SCONJ
ajfa-18939	148	55	audits	audit	NOUN
ajfa-18939	148	56	ducted	ducte	VERB
ajfa-18939	148	57	by	by	ADP
ajfa-18939	148	58	a	a	DET
ajfa-18939	148	59	een	een	PROPN
ajfa-18939	148	60	onshore	onshore	NOUN
ajfa-18939	148	61	the	the	DET
ajfa-18939	148	62	same	same	ADJ
ajfa-18939	148	63	a	a	DET
ajfa-18939	148	64	rch	rch	NOUN
ajfa-18939	148	65	hypothe	hypothe	PRON
ajfa-18939	148	66	positively	positively	ADV
ajfa-18939	148	67	a	a	PRON
ajfa-18939	148	68	is	be	AUX
ajfa-18939	148	69	not	not	PART
ajfa-18939	148	70	the	the	DET
ajfa-18939	148	71	p	p	NOUN
ajfa-18939	148	72	pondents	pondent	NOUN
ajfa-18939	148	73	fr	fr	PROPN
ajfa-18939	148	74	urposes	urpose	NOUN
ajfa-18939	148	75	of	of	ADP
ajfa-18939	148	76	t	t	PROPN
ajfa-18939	148	77	ntifying	ntifye	VERB
ajfa-18939	148	78	par	par	NOUN
ajfa-18939	148	79	auditors	auditor	NOUN
ajfa-18939	148	80	,	,	PUNCT
ajfa-18939	148	81	ma	ma	PROPN
ajfa-18939	148	82	udit	udit	PROPN
ajfa-18939	148	83	quality	quality	PROPN
ajfa-18939	148	84	m	m	PROPN
ajfa-18939	149	1	𝛽0	𝛽0	ADJ
ajfa-18939	149	2	+	+	CCONJ
ajfa-18939	149	3	β1ex	β1ex	PUNCT
ajfa-18939	149	4	auditor	auditor	PROPN
ajfa-18939	149	5	ex	ex	PROPN
ajfa-18939	149	6	udit	udit	PROPN
ajfa-18939	149	7	proced	proced	PROPN
ajfa-18939	149	8	ollected	ollecte	VERB
ajfa-18939	149	9	usi	usi	PROPN
ajfa-18939	149	10	with	with	ADP
ajfa-18939	149	11	audit	audit	NOUN
ajfa-18939	149	12	e	e	X
ajfa-18939	149	13	28	28	NUM
ajfa-18939	149	14	f	f	PROPN
ajfa-18939	149	15	procedure	procedure	NOUN
ajfa-18939	149	16	nfluenced	nfluence	VERB
ajfa-18939	149	17	b	b	PROPN
ajfa-18939	149	18	ute	ute	PROPN
ajfa-18939	149	19	to	to	ADP
ajfa-18939	149	20	the	the	DET
ajfa-18939	149	21	au	au	PROPN
ajfa-18939	149	22	es	es	NOUN
ajfa-18939	149	23	to	to	PART
ajfa-18939	149	24	perform	perform	VERB
ajfa-18939	149	25	s	s	PRON
ajfa-18939	149	26	used	use	VERB
ajfa-18939	149	27	by	by	ADP
ajfa-18939	149	28	a	a	DET
ajfa-18939	149	29	easonable	easonable	NOUN
ajfa-18939	150	1	a	a	DET
ajfa-18939	150	2	to	to	ADP
ajfa-18939	150	3	over	over	ADP
ajfa-18939	150	4	-	-	PUNCT
ajfa-18939	150	5	aud	aud	NOUN
ajfa-18939	150	6	e	e	PROPN
ajfa-18939	150	7	audit	audit	NOUN
ajfa-18939	150	8	's	's	PART
ajfa-18939	150	9	qua	qua	NOUN
ajfa-18939	150	10	ed	ed	NOUN
ajfa-18939	150	11	that	that	SCONJ
ajfa-18939	150	12	in	in	ADP
ajfa-18939	150	13	d	d	NOUN
ajfa-18939	150	14	effort	effort	NOUN
ajfa-18939	150	15	.	.	PUNCT
ajfa-18939	151	1	this	this	DET
ajfa-18939	151	2	he	he	PRON
ajfa-18939	151	3	eliminat	eliminat	PROPN
ajfa-18939	151	4	rve	rve	VERB
ajfa-18939	151	5	that	that	SCONJ
ajfa-18939	151	6	the	the	DET
ajfa-18939	151	7	-big	-big	NUM
ajfa-18939	151	8	five	five	NUM
ajfa-18939	151	9	au	au	ADJ
ajfa-18939	151	10	ence	ence	NOUN
ajfa-18939	151	11	in	in	ADP
ajfa-18939	151	12	audi	audi	PROPN
ajfa-18939	151	13	ch	ch	PROPN
ajfa-18939	151	14	.	.	PROPN
ajfa-18939	151	15	moreove	moreove	PROPN
ajfa-18939	151	16	ation	ation	PROPN
ajfa-18939	151	17	to	to	ADP
ajfa-18939	151	18	cli	cli	NOUN
ajfa-18939	151	19	ho	ho	PROPN
ajfa-18939	151	20	are	be	AUX
ajfa-18939	151	21	not	not	PART
ajfa-18939	151	22	p	p	ADJ
ajfa-18939	151	23	ditors	ditor	NOUN
ajfa-18939	151	24	in	in	ADP
ajfa-18939	151	25	ide	ide	ADJ
ajfa-18939	151	26	formation	formation	NOUN
ajfa-18939	151	27	t	t	PROPN
ajfa-18939	151	28	s	s	AUX
ajfa-18939	151	29	conducted	conduct	VERB
ajfa-18939	151	30	an	an	DET
ajfa-18939	151	31	audit	audit	NOUN
ajfa-18939	151	32	firm	firm	NOUN
ajfa-18939	151	33	e	e	NOUN
ajfa-18939	151	34	and	and	CCONJ
ajfa-18939	151	35	offsh	offsh	ADJ
ajfa-18939	151	36	audit	audit	NOUN
ajfa-18939	151	37	proce	proce	NOUN
ajfa-18939	151	38	esizes	esize	VERB
ajfa-18939	151	39	that	that	SCONJ
ajfa-18939	151	40	:	:	PUNCT
ajfa-18939	151	41	associated	associated	PROPN
ajfa-18939	151	42	w	w	PROPN
ajfa-18939	151	43	primary	primary	ADJ
ajfa-18939	151	44	pur	pur	NOUN
ajfa-18939	151	45	rom	rom	ADP
ajfa-18939	151	46	the	the	DET
ajfa-18939	151	47	targ	targ	PROPN
ajfa-18939	151	48	this	this	DET
ajfa-18939	151	49	researc	researc	NOUN
ajfa-18939	151	50	rameters	rameter	NOUN
ajfa-18939	151	51	rel	rel	VERB
ajfa-18939	151	52	aking	ake	VERB
ajfa-18939	151	53	the	the	DET
ajfa-18939	151	54	s	s	PROPN
ajfa-18939	151	55	model	model	NOUN
ajfa-18939	151	56	:	:	PUNCT
ajfa-18939	151	57	x	x	X
ajfa-18939	151	58	β1ed	β1ed	PUNCT
ajfa-18939	152	1	+	+	NUM
ajfa-18939	152	2	xperience	xperience	NOUN
ajfa-18939	152	3	,	,	PUNCT
ajfa-18939	152	4	dures	dure	VERB
ajfa-18939	152	5	perfor	perfor	ADP
ajfa-18939	152	6	ing	e	VERB
ajfa-18939	152	7	a	a	DET
ajfa-18939	152	8	web	web	NOUN
ajfa-18939	152	9	-	-	ADJ
ajfa-18939	152	10	b	b	NOUN
ajfa-18939	152	11	expertise	expertise	NOUN
ajfa-18939	152	12	in	in	ADP
ajfa-18939	152	13	asian	asian	ADJ
ajfa-18939	152	14	es	es	NOUN
ajfa-18939	152	15	for	for	ADP
ajfa-18939	152	16	gathe	gathe	NOUN
ajfa-18939	152	17	by	by	ADP
ajfa-18939	152	18	the	the	DET
ajfa-18939	152	19	role	role	NOUN
ajfa-18939	152	20	udit	udit	PROPN
ajfa-18939	152	21	's	's	PART
ajfa-18939	152	22	qualit	qualit	PROPN
ajfa-18939	152	23	m.	m.	NOUN
ajfa-18939	152	24	the	the	DET
ajfa-18939	152	25	term	term	NOUN
ajfa-18939	152	26	auditors	auditor	NOUN
ajfa-18939	152	27	to	to	PART
ajfa-18939	152	28	assurance	assurance	VERB
ajfa-18939	152	29	(	(	PUNCT
ajfa-18939	152	30	dit	dit	PROPN
ajfa-18939	152	31	,	,	PUNCT
ajfa-18939	152	32	as	as	ADP
ajfa-18939	152	33	this	this	DET
ajfa-18939	152	34	w	w	NOUN
ajfa-18939	152	35	ality	ality	NOUN
ajfa-18939	152	36	.	.	PUNCT
ajfa-18939	153	1	ncorporating	ncorporate	VERB
ajfa-18939	153	2	s	s	PROPN
ajfa-18939	153	3	improvem	improvem	ADJ
ajfa-18939	153	4	ion	ion	NOUN
ajfa-18939	153	5	of	of	ADP
ajfa-18939	153	6	prev	prev	PROPN
ajfa-18939	153	7	audit	audit	PROPN
ajfa-18939	153	8	quali	quali	PROPN
ajfa-18939	153	9	udit	udit	PROPN
ajfa-18939	153	10	firms	firm	NOUN
ajfa-18939	153	11	,	,	PUNCT
ajfa-18939	153	12	e	e	X
ajfa-18939	153	13	it	it	PRON
ajfa-18939	153	14	quality	quality	NOUN
ajfa-18939	153	15	is	be	AUX
ajfa-18939	153	16	er	er	INTJ
ajfa-18939	153	17	,	,	PUNCT
ajfa-18939	153	18	simon	simon	PROPN
ajfa-18939	153	19	(	(	PUNCT
ajfa-18939	153	20	ient	ient	PROPN
ajfa-18939	153	21	manage	manage	NOUN
ajfa-18939	153	22	prompted	prompt	VERB
ajfa-18939	153	23	to	to	ADP
ajfa-18939	153	24	entifying	entifye	VERB
ajfa-18939	153	25	in	in	ADP
ajfa-18939	153	26	to	to	ADP
ajfa-18939	153	27	managem	managem	PROPN
ajfa-18939	154	1	d	d	NOUN
ajfa-18939	154	2	by	by	ADP
ajfa-18939	154	3	an	an	DET
ajfa-18939	154	4	audi	audi	PROPN
ajfa-18939	154	5	m	m	PROPN
ajfa-18939	154	6	's	's	PART
ajfa-18939	154	7	offshor	offshor	NOUN
ajfa-18939	154	8	ore	ore	NOUN
ajfa-18939	154	9	is	be	AUX
ajfa-18939	154	10	due	due	ADJ
ajfa-18939	154	11	t	t	PROPN
ajfa-18939	154	12	edures	edure	NOUN
ajfa-18939	154	13	,	,	PUNCT
ajfa-18939	154	14	offsh	offsh	PROPN
ajfa-18939	154	15	with	with	ADP
ajfa-18939	154	16	audit	audit	NOUN
ajfa-18939	154	17	qu	qu	PROPN
ajfa-18939	154	18	rpose	rpose	PROPN
ajfa-18939	154	19	of	of	ADP
ajfa-18939	154	20	the	the	DET
ajfa-18939	154	21	get	get	VERB
ajfa-18939	154	22	populati	populati	NOUN
ajfa-18939	154	23	ch	ch	NOUN
ajfa-18939	154	24	(	(	PUNCT
ajfa-18939	154	25	judd	judd	PROPN
ajfa-18939	154	26	,	,	PUNCT
ajfa-18939	154	27	sm	sm	PROPN
ajfa-18939	154	28	lated	late	VERB
ajfa-18939	154	29	to	to	ADP
ajfa-18939	154	30	aud	aud	PROPN
ajfa-18939	154	31	survey	survey	PROPN
ajfa-18939	154	32	desi	desi	PROPN
ajfa-18939	154	33	+	+	X
ajfa-18939	154	34	β1ic	β1ic	PUNCT
ajfa-18939	154	35	+	+	CCONJ
ajfa-18939	154	36	β1	β1	PROPN
ajfa-18939	154	37	ed	ed	NOUN
ajfa-18939	154	38	=	=	PROPN
ajfa-18939	154	39	aud	aud	PROPN
ajfa-18939	154	40	rmed	rme	VERB
ajfa-18939	154	41	based	base	VERB
ajfa-18939	154	42	survey	survey	NOUN
ajfa-18939	154	43	n	n	PROPN
ajfa-18939	154	44	the	the	DET
ajfa-18939	154	45	uae	uae	PROPN
ajfa-18939	154	46	.	.	PUNCT
ajfa-18939	155	1	a	a	DET
ajfa-18939	155	2	n	n	NUM
ajfa-18939	155	3	journal	journal	NOUN
ajfa-18939	155	4	of	of	ADP
ajfa-18939	155	5	f	f	PROPN
ajfa-18939	155	6	ering	ere	VERB
ajfa-18939	155	7	and	and	CCONJ
ajfa-18939	155	8	ev	ev	ADP
ajfa-18939	155	9	es	es	NOUN
ajfa-18939	155	10	of	of	ADP
ajfa-18939	155	11	partn	partn	NOUN
ajfa-18939	155	12	ty	ty	INTJ
ajfa-18939	155	13	,	,	PUNCT
ajfa-18939	155	14	as	as	SCONJ
ajfa-18939	155	15	they	they	PRON
ajfa-18939	155	16	d	d	AUX
ajfa-18939	155	17	m	m	VERB
ajfa-18939	155	18	“	"	PUNCT
ajfa-18939	155	19	audit	audit	NOUN
ajfa-18939	155	20	pr	pr	NOUN
ajfa-18939	155	21	conduct	conduct	NOUN
ajfa-18939	155	22	an	an	DET
ajfa-18939	155	23	public	public	ADJ
ajfa-18939	155	24	com	com	NOUN
ajfa-18939	155	25	will	will	AUX
ajfa-18939	155	26	impair	impair	VERB
ajfa-18939	155	27	g	g	PROPN
ajfa-18939	155	28	technolog	technolog	NOUN
ajfa-18939	155	29	ment	ment	NOUN
ajfa-18939	155	30	,	,	PUNCT
ajfa-18939	155	31	howev	howev	PROPN
ajfa-18939	155	32	viously	viously	ADV
ajfa-18939	155	33	used	use	VERB
ajfa-18939	155	34	ty	ty	NUM
ajfa-18939	155	35	of	of	ADP
ajfa-18939	155	36	the	the	DET
ajfa-18939	155	37	big	big	ADJ
ajfa-18939	155	38	even	even	ADV
ajfa-18939	155	39	though	though	SCONJ
ajfa-18939	155	40	due	due	ADP
ajfa-18939	155	41	to	to	ADP
ajfa-18939	155	42	the	the	DET
ajfa-18939	155	43	(	(	PUNCT
ajfa-18939	155	44	2012	2012	NUM
ajfa-18939	155	45	)	)	PUNCT
ajfa-18939	155	46	finds	find	VERB
ajfa-18939	155	47	ement	ement	ADJ
ajfa-18939	155	48	obje	obje	PROPN
ajfa-18939	155	49	o	o	X
ajfa-18939	155	50	do	do	AUX
ajfa-18939	155	51	so	so	ADV
ajfa-18939	155	52	.	.	PUNCT
ajfa-18939	156	1	th	th	X
ajfa-18939	156	2	stances	stance	NOUN
ajfa-18939	156	3	of	of	ADP
ajfa-18939	156	4	m	m	PROPN
ajfa-18939	156	5	ment	ment	ADJ
ajfa-18939	156	6	objec	objec	ADJ
ajfa-18939	156	7	it	it	PRON
ajfa-18939	156	8	firm	firm	NOUN
ajfa-18939	156	9	's	's	PART
ajfa-18939	156	10	dom	dom	NOUN
ajfa-18939	156	11	e	e	PROPN
ajfa-18939	156	12	office	office	NOUN
ajfa-18939	156	13	.	.	PUNCT
ajfa-18939	157	1	on	on	ADP
ajfa-18939	157	2	o	o	NOUN
ajfa-18939	157	3	the	the	DET
ajfa-18939	157	4	fact	fact	NOUN
ajfa-18939	157	5	th	th	X
ajfa-18939	157	6	hore	hore	ADJ
ajfa-18939	157	7	compa	compa	VERB
ajfa-18939	157	8	uality	uality	NOUN
ajfa-18939	157	9	in	in	ADP
ajfa-18939	157	10	the	the	DET
ajfa-18939	157	11	e	e	NOUN
ajfa-18939	157	12	research	research	NOUN
ajfa-18939	157	13	,	,	PUNCT
ajfa-18939	157	14	ion	ion	NOUN
ajfa-18939	157	15	is	be	AUX
ajfa-18939	157	16	more	more	ADV
ajfa-18939	157	17	mith	mith	NOUN
ajfa-18939	157	18	,	,	PUNCT
ajfa-18939	157	19	&	&	CCONJ
ajfa-18939	157	20	kid	kid	PROPN
ajfa-18939	157	21	dit	dit	PROPN
ajfa-18939	157	22	quality	quality	NOUN
ajfa-18939	157	23	,	,	PUNCT
ajfa-18939	157	24	d	d	PROPN
ajfa-18939	157	25	ign	ign	PROPN
ajfa-18939	157	26	appropr	appropr	PROPN
ajfa-18939	157	27	ap	ap	PROPN
ajfa-18939	157	28	∈	∈	PROPN
ajfa-18939	157	29	ditor	ditor	NOUN
ajfa-18939	157	30	educat	educat	NOUN
ajfa-18939	157	31	y.	y.	PROPN
ajfa-18939	157	32	the	the	DET
ajfa-18939	157	33	self	self	NOUN
ajfa-18939	157	34	-	-	PUNCT
ajfa-18939	157	35	a	a	NOUN
ajfa-18939	157	36	although	although	SCONJ
ajfa-18939	157	37	an	an	DET
ajfa-18939	157	38	finance	finance	NOUN
ajfa-18939	157	39	&	&	CCONJ
ajfa-18939	157	40	ac	ac	PROPN
ajfa-18939	157	41	issn	issn	PROPN
ajfa-18939	157	42	19	19	NUM
ajfa-18939	157	43	2022	2022	NUM
ajfa-18939	157	44	,	,	PUNCT
ajfa-18939	157	45	vol	vol	NOUN
ajfa-18939	157	46	.	.	NOUN
ajfa-18939	157	47	1	1	NUM
ajfa-18939	157	48	ajfa.macro	ajfa.macro	PRON
ajfa-18939	157	49	valuating	valuating	NOUN
ajfa-18939	157	50	ev	ev	ADP
ajfa-18939	157	51	ners	ner	NOUN
ajfa-18939	157	52	and	and	CCONJ
ajfa-18939	157	53	m	m	AUX
ajfa-18939	157	54	discuss	discuss	VERB
ajfa-18939	157	55	and	and	CCONJ
ajfa-18939	157	56	rocedures	rocedure	VERB
ajfa-18939	157	57	”	"	PUNCT
ajfa-18939	157	58	r	r	NOUN
ajfa-18939	157	59	n	n	PRON
ajfa-18939	157	60	audit	audit	NOUN
ajfa-18939	157	61	.	.	PUNCT
ajfa-18939	158	1	giv	giv	PROPN
ajfa-18939	158	2	mpany	mpany	PROPN
ajfa-18939	158	3	acc	acc	PROPN
ajfa-18939	158	4	the	the	DET
ajfa-18939	158	5	auditor	auditor	NOUN
ajfa-18939	158	6	gy	gy	VERB
ajfa-18939	158	7	into	into	ADP
ajfa-18939	158	8	th	th	PROPN
ajfa-18939	158	9	ver	ver	NOUN
ajfa-18939	158	10	,	,	PUNCT
ajfa-18939	158	11	is	be	AUX
ajfa-18939	158	12	not	not	PART
ajfa-18939	158	13	du	du	PROPN
ajfa-18939	158	14	d	d	NOUN
ajfa-18939	158	15	audit	audit	NOUN
ajfa-18939	159	1	pro	pro	X
ajfa-18939	159	2	g	g	PROPN
ajfa-18939	159	3	five	five	NUM
ajfa-18939	159	4	(	(	PUNCT
ajfa-18939	159	5	now	now	ADV
ajfa-18939	159	6	h	h	NOUN
ajfa-18939	159	7	they	they	PRON
ajfa-18939	159	8	perf	perf	VERB
ajfa-18939	159	9	allocation	allocation	NOUN
ajfa-18939	159	10	s	s	VERB
ajfa-18939	159	11	that	that	DET
ajfa-18939	159	12	audit	audit	NOUN
ajfa-18939	159	13	ectives	ective	NOUN
ajfa-18939	159	14	can	can	AUX
ajfa-18939	159	15	he	he	PRON
ajfa-18939	159	16	study	study	VERB
ajfa-18939	159	17	foc	foc	ADJ
ajfa-18939	159	18	managemen	manageman	NOUN
ajfa-18939	159	19	ctives	ctive	NOUN
ajfa-18939	159	20	.	.	PUNCT
ajfa-18939	160	1	in	in	ADP
ajfa-18939	160	2	a	a	DET
ajfa-18939	160	3	mestic	mestic	ADJ
ajfa-18939	160	4	offic	offic	NOUN
ajfa-18939	160	5	ne	ne	NOUN
ajfa-18939	160	6	could	could	AUX
ajfa-18939	160	7	ar	ar	VERB
ajfa-18939	160	8	hat	hat	NOUN
ajfa-18939	160	9	while	while	SCONJ
ajfa-18939	160	10	o	o	PROPN
ajfa-18939	160	11	anies	anies	PROPN
ajfa-18939	160	12	perfor	perfor	PROPN
ajfa-18939	160	13	e	e	PROPN
ajfa-18939	160	14	uae	uae	PROPN
ajfa-18939	160	15	.	.	PROPN
ajfa-18939	160	16	and	and	CCONJ
ajfa-18939	160	17	data	datum	NOUN
ajfa-18939	160	18	co	co	VERB
ajfa-18939	160	19	e	e	PROPN
ajfa-18939	160	20	practical	practical	ADJ
ajfa-18939	160	21	,	,	PUNCT
ajfa-18939	160	22	a	a	DET
ajfa-18939	160	23	dder	dder	NOUN
ajfa-18939	160	24	,	,	PUNCT
ajfa-18939	160	25	2014	2014	NUM
ajfa-18939	160	26	)	)	PUNCT
ajfa-18939	160	27	data	datum	NOUN
ajfa-18939	160	28	were	be	AUX
ajfa-18939	160	29	c	c	NOUN
ajfa-18939	160	30	riate	riate	ADJ
ajfa-18939	160	31	for	for	ADP
ajfa-18939	160	32	th	th	NUM
ajfa-18939	160	33	tion	tion	NOUN
ajfa-18939	160	34	,	,	PUNCT
ajfa-18939	160	35	ic	ic	PROPN
ajfa-18939	160	36	=	=	VERB
ajfa-18939	160	37	administere	administere	VERB
ajfa-18939	160	38	an	an	DET
ajfa-18939	160	39	online	online	ADJ
ajfa-18939	160	40	sur	sur	NOUN
ajfa-18939	160	41	ccounting	ccounte	VERB
ajfa-18939	160	42	946	946	NUM
ajfa-18939	160	43	-	-	PUNCT
ajfa-18939	160	44	052x	052x	NUM
ajfa-18939	160	45	14	14	NUM
ajfa-18939	160	46	,	,	PUNCT
ajfa-18939	160	47	no	no	INTJ
ajfa-18939	160	48	.	.	NOUN
ajfa-18939	160	49	1	1	NUM
ajfa-18939	160	50	think.org/	think.org/	NOUN
ajfa-18939	160	51	vidence	vidence	NOUN
ajfa-18939	160	52	.	.	PUNCT
ajfa-18939	161	1	anagers	anager	NOUN
ajfa-18939	161	2	,	,	PUNCT
ajfa-18939	161	3	d	d	NOUN
ajfa-18939	161	4	decide	decide	NOUN
ajfa-18939	161	5	,	,	PUNCT
ajfa-18939	161	6	refers	refer	VERB
ajfa-18939	161	7	to	to	ADP
ajfa-18939	161	8	ven	ven	VERB
ajfa-18939	161	9	that	that	DET
ajfa-18939	161	10	counting	count	VERB
ajfa-18939	161	11	s	s	PART
ajfa-18939	161	12	'	'	PART
ajfa-18939	161	13	profit	profit	NOUN
ajfa-18939	161	14	,	,	PUNCT
ajfa-18939	161	15	he	he	PRON
ajfa-18939	161	16	audit	audit	VERB
ajfa-18939	161	17	ue	ue	INTJ
ajfa-18939	161	18	to	to	ADP
ajfa-18939	161	19	the	the	DET
ajfa-18939	161	20	cedures	cedure	NOUN
ajfa-18939	161	21	.	.	PUNCT
ajfa-18939	162	1	w	w	NOUN
ajfa-18939	162	2	dubbed	dub	VERB
ajfa-18939	162	3	form	form	NOUN
ajfa-18939	162	4	the	the	PRON
ajfa-18939	162	5	of	of	ADP
ajfa-18939	162	6	audit	audit	NOUN
ajfa-18939	162	7	ors	or	NOUN
ajfa-18939	162	8	who	who	PRON
ajfa-18939	162	9	identify	identify	VERB
ajfa-18939	162	10	cuses	cuse	NOUN
ajfa-18939	162	11	on	on	ADP
ajfa-18939	162	12	nt	nt	ADP
ajfa-18939	162	13	fraud	fraud	NOUN
ajfa-18939	162	14	,	,	PUNCT
ajfa-18939	162	15	addition	addition	NOUN
ajfa-18939	162	16	,	,	PUNCT
ajfa-18939	162	17	ce	ce	PROPN
ajfa-18939	162	18	are	be	AUX
ajfa-18939	162	19	of	of	ADP
ajfa-18939	162	20	rgue	rgue	NOUN
ajfa-18939	162	21	that	that	SCONJ
ajfa-18939	162	22	ffices	ffice	NOUN
ajfa-18939	162	23	of	of	ADP
ajfa-18939	162	24	rm	rm	PROPN
ajfa-18939	163	1	their	their	PRON
ajfa-18939	163	2	ollecting	ollecte	VERB
ajfa-18939	163	3	a	a	DET
ajfa-18939	163	4	survey	survey	NOUN
ajfa-18939	163	5	.	.	PUNCT
ajfa-18939	164	1	due	due	ADP
ajfa-18939	164	2	to	to	ADP
ajfa-18939	164	3	collected	collect	VERB
ajfa-18939	164	4	he	he	PRON
ajfa-18939	164	5	study	study	NOUN
ajfa-18939	164	6	client	client	PROPN
ajfa-18939	164	7	’s	’s	PART
ajfa-18939	164	8	ed	ed	PROPN
ajfa-18939	164	9	online	online	PROPN
ajfa-18939	164	10	rvey	rvey	NOUN
ajfa-18939	164	11	has	have	VERB
ajfa-18939	164	12	certain	certain	ADJ
ajfa-18939	164	13	constrai	constrai	PROPN
ajfa-18939	164	14	howeve	howeve	PROPN
ajfa-18939	164	15	covid-1	covid-1	NUM
ajfa-18939	164	16	large	large	ADJ
ajfa-18939	164	17	po	po	PROPN
ajfa-18939	164	18	online	online	NOUN
ajfa-18939	164	19	cross	cross	ADJ
ajfa-18939	164	20	-	-	ADJ
ajfa-18939	164	21	se	se	ADJ
ajfa-18939	164	22	time	time	NOUN
ajfa-18939	164	23	.	.	PUNCT
ajfa-18939	165	1	a	a	DET
ajfa-18939	165	2	gathere	gathere	NOUN
ajfa-18939	165	3	the	the	DET
ajfa-18939	165	4	sur	sur	PROPN
ajfa-18939	165	5	variable	variable	ADJ
ajfa-18939	165	6	auditing	auditing	NOUN
ajfa-18939	165	7	consent	consent	NOUN
ajfa-18939	165	8	(	(	PUNCT
ajfa-18939	165	9	“	"	PUNCT
ajfa-18939	165	10	strong	strong	ADJ
ajfa-18939	165	11	examin	examin	NOUN
ajfa-18939	165	12	the	the	DET
ajfa-18939	165	13	ent	ent	NOUN
ajfa-18939	165	14	turnove	turnove	NOUN
ajfa-18939	165	15	conduct	conduct	NOUN
ajfa-18939	165	16	connect	connect	NOUN
ajfa-18939	165	17	in	in	ADP
ajfa-18939	165	18	the	the	DET
ajfa-18939	165	19	s	s	NOUN
ajfa-18939	165	20	question	question	NOUN
ajfa-18939	165	21	not	not	PART
ajfa-18939	165	22	be	be	AUX
ajfa-18939	165	23	survey	survey	NOUN
ajfa-18939	165	24	,	,	PUNCT
ajfa-18939	165	25	asked	ask	VERB
ajfa-18939	165	26	to	to	ADP
ajfa-18939	165	27	table	table	NOUN
ajfa-18939	165	28	1	1	NUM
ajfa-18939	165	29	audit	audit	NOUN
ajfa-18939	165	30	ex	ex	PRON
ajfa-18939	165	31	auditors	auditor	NOUN
ajfa-18939	165	32	than	than	ADP
ajfa-18939	165	33	tw	tw	NOUN
ajfa-18939	165	34	with	with	ADP
ajfa-18939	165	35	mo	mo	PROPN
ajfa-18939	165	36	clusters	clusters	PROPN
ajfa-18939	165	37	multipl	multipl	NOUN
ajfa-18939	165	38	used	use	VERB
ajfa-18939	165	39	to	to	PART
ajfa-18939	165	40	effect	effect	VERB
ajfa-18939	165	41	o	o	NOUN
ajfa-18939	165	42	as	as	SCONJ
ajfa-18939	165	43	the	the	DET
ajfa-18939	165	44	e	e	NOUN
ajfa-18939	165	45	assume	assume	VERB
ajfa-18939	165	46	account	account	NOUN
ajfa-18939	165	47	of	of	ADP
ajfa-18939	165	48	indep	indep	NOUN
ajfa-18939	165	49	of	of	ADP
ajfa-18939	165	50	this	this	PRON
ajfa-18939	165	51	,	,	PUNCT
ajfa-18939	165	52	of	of	ADP
ajfa-18939	165	53	two	two	NUM
ajfa-18939	165	54	analysi	analysi	NOUN
ajfa-18939	165	55	to	to	ADP
ajfa-18939	165	56	the	the	DET
ajfa-18939	165	57	disadvanta	disadvanta	PROPN
ajfa-18939	165	58	int	int	NOUN
ajfa-18939	165	59	was	be	AUX
ajfa-18939	165	60	so	so	ADV
ajfa-18939	165	61	er	er	INTJ
ajfa-18939	165	62	,	,	PUNCT
ajfa-18939	165	63	an	an	DET
ajfa-18939	165	64	onlin	onlin	NOUN
ajfa-18939	165	65	19	19	NUM
ajfa-18939	165	66	travel	travel	NOUN
ajfa-18939	165	67	res	re	NOUN
ajfa-18939	165	68	opulation	opulation	NOUN
ajfa-18939	165	69	w	w	PROPN
ajfa-18939	165	70	respondent	respondent	PROPN
ajfa-18939	165	71	ectional	ectional	PROPN
ajfa-18939	165	72	sinc	sinc	PROPN
ajfa-18939	165	73	additionally	additionally	ADV
ajfa-18939	165	74	,	,	PUNCT
ajfa-18939	165	75	d	d	PROPN
ajfa-18939	165	76	focuses	focus	VERB
ajfa-18939	165	77	o	o	PROPN
ajfa-18939	165	78	rvey	rvey	NOUN
ajfa-18939	165	79	is	be	AUX
ajfa-18939	165	80	divi	divi	PROPN
ajfa-18939	165	81	es	es	PROPN
ajfa-18939	165	82	;	;	PUNCT
ajfa-18939	165	83	a	a	DET
ajfa-18939	165	84	secon	secon	NOUN
ajfa-18939	165	85	g	g	PROPN
ajfa-18939	165	86	profession	profession	NOUN
ajfa-18939	165	87	t	t	PROPN
ajfa-18939	165	88	to	to	PART
ajfa-18939	165	89	use	use	VERB
ajfa-18939	165	90	th	th	X
ajfa-18939	165	91	gly	gly	ADV
ajfa-18939	165	92	disagree	disagree	VERB
ajfa-18939	165	93	ed	ed	NOUN
ajfa-18939	165	94	in	in	ADP
ajfa-18939	165	95	this	this	DET
ajfa-18939	165	96	st	st	PROPN
ajfa-18939	165	97	tire	tire	NOUN
ajfa-18939	165	98	populati	populati	NOUN
ajfa-18939	165	99	er	er	INTJ
ajfa-18939	165	100	rate	rate	NOUN
ajfa-18939	165	101	than	than	ADP
ajfa-18939	165	102	t	t	PROPN
ajfa-18939	165	103	a	a	DET
ajfa-18939	165	104	data	data	NOUN
ajfa-18939	165	105	co	co	NOUN
ajfa-18939	165	106	ted	te	VERB
ajfa-18939	165	107	to	to	ADP
ajfa-18939	165	108	the	the	DET
ajfa-18939	165	109	in	in	ADJ
ajfa-18939	165	110	election	election	NOUN
ajfa-18939	165	111	of	of	ADP
ajfa-18939	165	112	n.	n.	NOUN
ajfa-18939	165	113	if	if	SCONJ
ajfa-18939	165	114	a	a	DET
ajfa-18939	165	115	respo	respo	NOUN
ajfa-18939	165	116	tallied	tally	VERB
ajfa-18939	165	117	and	and	CCONJ
ajfa-18939	165	118	and	and	CCONJ
ajfa-18939	165	119	they	they	PRON
ajfa-18939	165	120	a	a	DET
ajfa-18939	165	121	o	o	PROPN
ajfa-18939	165	122	pick	pick	NOUN
ajfa-18939	165	123	“	"	PUNCT
ajfa-18939	165	124	neu	neu	NOUN
ajfa-18939	165	125	summarize	summarize	VERB
ajfa-18939	165	126	xperience	xperience	NOUN
ajfa-18939	165	127	(	(	PUNCT
ajfa-18939	165	128	2	2	NUM
ajfa-18939	165	129	s	s	NOUN
ajfa-18939	165	130	with	with	ADP
ajfa-18939	165	131	eigh	eigh	ADJ
ajfa-18939	165	132	welve	welve	NOUN
ajfa-18939	165	133	years	year	NOUN
ajfa-18939	165	134	o	o	NOUN
ajfa-18939	165	135	ore	ore	NOUN
ajfa-18939	165	136	than	than	ADP
ajfa-18939	165	137	tw	tw	NOUN
ajfa-18939	165	138	s	s	PART
ajfa-18939	165	139	and	and	CCONJ
ajfa-18939	165	140	have	have	VERB
ajfa-18939	165	141	b	b	NUM
ajfa-18939	165	142	le	le	X
ajfa-18939	165	143	regression	regression	NOUN
ajfa-18939	165	144	conduct	conduct	NOUN
ajfa-18939	165	145	the	the	PRON
ajfa-18939	165	146	of	of	ADP
ajfa-18939	165	147	more	more	ADJ
ajfa-18939	165	148	than	than	ADP
ajfa-18939	165	149	effect	effect	NOUN
ajfa-18939	165	150	of	of	ADP
ajfa-18939	165	151	ag	ag	PROPN
ajfa-18939	165	152	d	d	PROPN
ajfa-18939	165	153	that	that	SCONJ
ajfa-18939	165	154	there	there	PRON
ajfa-18939	165	155	ted	te	VERB
ajfa-18939	165	156	for	for	ADP
ajfa-18939	165	157	in	in	ADP
ajfa-18939	165	158	th	th	X
ajfa-18939	165	159	pendent	pendent	ADJ
ajfa-18939	165	160	var	var	NOUN
ajfa-18939	165	161	r2	r2	PROPN
ajfa-18939	165	162	,	,	PUNCT
ajfa-18939	165	163	indicat	indicat	ADJ
ajfa-18939	165	164	or	or	CCONJ
ajfa-18939	165	165	more	more	ADJ
ajfa-18939	165	166	is	be	AUX
ajfa-18939	165	167	of	of	ADP
ajfa-18939	165	168	varian	varian	NOUN
ajfa-18939	165	169	accounting	accounting	NOUN
ajfa-18939	165	170	ages	age	NOUN
ajfa-18939	165	171	,	,	PUNCT
ajfa-18939	165	172	such	such	ADJ
ajfa-18939	165	173	olved	olve	VERB
ajfa-18939	165	174	by	by	ADP
ajfa-18939	165	175	gr	gr	PROPN
ajfa-18939	165	176	ne	ne	PROPN
ajfa-18939	165	177	survey	survey	PROPN
ajfa-18939	165	178	i	i	PRON
ajfa-18939	165	179	strictions	striction	VERB
ajfa-18939	165	180	;	;	PUNCT
ajfa-18939	165	181	th	th	X
ajfa-18939	165	182	with	with	ADP
ajfa-18939	165	183	a	a	DET
ajfa-18939	165	184	small	small	ADJ
ajfa-18939	165	185	ts	ts	NOUN
ajfa-18939	165	186	is	be	AUX
ajfa-18939	165	187	less	less	ADJ
ajfa-18939	165	188	t	t	X
ajfa-18939	165	189	ce	ce	PROPN
ajfa-18939	165	190	the	the	DET
ajfa-18939	165	191	varia	varia	NOUN
ajfa-18939	165	192	,	,	PUNCT
ajfa-18939	165	193	the	the	DET
ajfa-18939	165	194	researc	researc	NOUN
ajfa-18939	165	195	n	n	PRON
ajfa-18939	165	196	auditors	auditor	NOUN
ajfa-18939	165	197	'	'	PART
ajfa-18939	165	198	o	o	NOUN
ajfa-18939	165	199	ided	ide	VERB
ajfa-18939	165	200	into	into	ADP
ajfa-18939	165	201	fo	fo	ADP
ajfa-18939	165	202	nd	nd	NOUN
ajfa-18939	165	203	section	section	NOUN
ajfa-18939	165	204	n	n	NOUN
ajfa-18939	165	205	and	and	CCONJ
ajfa-18939	165	206	gende	gende	VERB
ajfa-18939	165	207	heir	heir	NOUN
ajfa-18939	165	208	respons	respon	NOUN
ajfa-18939	165	209	e	e	NOUN
ajfa-18939	165	210	”	"	PUNCT
ajfa-18939	165	211	)	)	PUNCT
ajfa-18939	165	212	to	to	ADP
ajfa-18939	165	213	5	5	NUM
ajfa-18939	165	214	(	(	PUNCT
ajfa-18939	165	215	“	"	PUNCT
ajfa-18939	165	216	st	st	PROPN
ajfa-18939	165	217	tudy	tudy	PROPN
ajfa-18939	165	218	.	.	PUNCT
ajfa-18939	166	1	ion	ion	NOUN
ajfa-18939	166	2	of	of	ADP
ajfa-18939	166	3	the	the	DET
ajfa-18939	166	4	u	u	NOUN
ajfa-18939	166	5	the	the	DET
ajfa-18939	166	6	rest	rest	NOUN
ajfa-18939	166	7	of	of	ADP
ajfa-18939	166	8	ollection	ollection	NOUN
ajfa-18939	166	9	sur	sur	PROPN
ajfa-18939	166	10	nternet	nternet	PRON
ajfa-18939	166	11	throu	throu	ADJ
ajfa-18939	166	12	responders	responder	NOUN
ajfa-18939	166	13	.	.	PUNCT
ajfa-18939	167	1	ondent	ondent	ADJ
ajfa-18939	167	2	inco	inco	NOUN
ajfa-18939	167	3	included	include	VERB
ajfa-18939	167	4	i	i	PRON
ajfa-18939	167	5	all	all	PRON
ajfa-18939	167	6	finished	finish	VERB
ajfa-18939	167	7	utral	utral	ADJ
ajfa-18939	167	8	”	"	PUNCT
ajfa-18939	167	9	to	to	ADP
ajfa-18939	167	10	con	con	PROPN
ajfa-18939	167	11	es	es	ADP
ajfa-18939	167	12	the	the	DET
ajfa-18939	167	13	final	final	ADJ
ajfa-18939	167	14	20.19	20.19	NUM
ajfa-18939	167	15	%	%	NOUN
ajfa-18939	167	16	)	)	PUNCT
ajfa-18939	167	17	,	,	PUNCT
ajfa-18939	167	18	au	au	PROPN
ajfa-18939	167	19	ht	ht	PROPN
ajfa-18939	167	20	to	to	ADP
ajfa-18939	167	21	twelve	twelve	NUM
ajfa-18939	167	22	of	of	ADP
ajfa-18939	167	23	audit	audit	NOUN
ajfa-18939	167	24	exp	exp	NOUN
ajfa-18939	167	25	welve	welve	NOUN
ajfa-18939	167	26	years	year	NOUN
ajfa-18939	167	27	been	be	AUX
ajfa-18939	167	28	through	through	ADP
ajfa-18939	167	29	n	n	NUM
ajfa-18939	167	30	analysis	analysis	NOUN
ajfa-18939	167	31	w	w	NOUN
ajfa-18939	167	32	e	e	NOUN
ajfa-18939	167	33	analysis	analysis	NOUN
ajfa-18939	167	34	.	.	PUNCT
ajfa-18939	168	1	m	m	VERB
ajfa-18939	168	2	n	n	PRON
ajfa-18939	168	3	one	one	NUM
ajfa-18939	168	4	indep	indep	NOUN
ajfa-18939	168	5	e	e	NOUN
ajfa-18939	168	6	,	,	PUNCT
ajfa-18939	168	7	education	education	NOUN
ajfa-18939	168	8	e	e	NOUN
ajfa-18939	168	9	are	be	AUX
ajfa-18939	168	10	also	also	ADV
ajfa-18939	168	11	in	in	ADP
ajfa-18939	168	12	he	he	PRON
ajfa-18939	168	13	calculatio	calculatio	NOUN
ajfa-18939	168	14	riables	riable	NOUN
ajfa-18939	168	15	and	and	CCONJ
ajfa-18939	168	16	t	t	NOUN
ajfa-18939	168	17	tes	tes	NOUN
ajfa-18939	168	18	the	the	DET
ajfa-18939	168	19	amou	amou	ADJ
ajfa-18939	168	20	independen	independen	ADJ
ajfa-18939	168	21	nce	nce	NOUN
ajfa-18939	168	22	(	(	PUNCT
ajfa-18939	168	23	“	"	PUNCT
ajfa-18939	168	24	anov	anov	NOUN
ajfa-18939	168	25	literature	literature	NOUN
ajfa-18939	168	26	as	as	ADP
ajfa-18939	168	27	elderly	elderly	ADJ
ajfa-18939	168	28	rouping	roupe	VERB
ajfa-18939	168	29	the	the	DET
ajfa-18939	168	30	instrument	instrument	NOUN
ajfa-18939	168	31	he	he	PRON
ajfa-18939	168	32	speed	speed	VERB
ajfa-18939	168	33	wi	wi	PROPN
ajfa-18939	168	34	group	group	NOUN
ajfa-18939	168	35	of	of	ADP
ajfa-18939	168	36	in	in	ADP
ajfa-18939	168	37	than	than	ADP
ajfa-18939	168	38	the	the	DET
ajfa-18939	168	39	co	co	X
ajfa-18939	168	40	ables	able	NOUN
ajfa-18939	168	41	under	under	ADP
ajfa-18939	168	42	ch	ch	NOUN
ajfa-18939	168	43	's	's	PART
ajfa-18939	168	44	nature	nature	NOUN
ajfa-18939	168	45	n	n	DET
ajfa-18939	168	46	opinions	opinion	VERB
ajfa-18939	168	47	an	an	DET
ajfa-18939	168	48	our	our	PRON
ajfa-18939	168	49	sections	section	NOUN
ajfa-18939	168	50	to	to	PART
ajfa-18939	168	51	collect	collect	VERB
ajfa-18939	168	52	d	d	PROPN
ajfa-18939	168	53	er	er	INTJ
ajfa-18939	168	54	)	)	PUNCT
ajfa-18939	168	55	;	;	PUNCT
ajfa-18939	168	56	a	a	DET
ajfa-18939	168	57	third	third	NOUN
ajfa-18939	168	58	s	s	X
ajfa-18939	168	59	ses	se	NOUN
ajfa-18939	168	60	in	in	ADP
ajfa-18939	168	61	this	this	DET
ajfa-18939	168	62	trongly	trongly	ADV
ajfa-18939	168	63	agre	agre	PROPN
ajfa-18939	168	64	uae	uae	PROPN
ajfa-18939	168	65	was	be	AUX
ajfa-18939	168	66	no	no	DET
ajfa-18939	168	67	the	the	DET
ajfa-18939	168	68	world	world	NOUN
ajfa-18939	168	69	(	(	PUNCT
ajfa-18939	168	70	rvey	rvey	VERB
ajfa-18939	168	71	on	on	ADP
ajfa-18939	168	72	the	the	DET
ajfa-18939	168	73	ugh	ugh	PROPN
ajfa-18939	168	74	a	a	DET
ajfa-18939	168	75	uae	uae	PROPN
ajfa-18939	168	76	.	.	PUNCT
ajfa-18939	169	1	a	a	DET
ajfa-18939	169	2	statemen	stateman	NOUN
ajfa-18939	169	3	orrectly	orrectly	ADV
ajfa-18939	169	4	answ	answ	VERB
ajfa-18939	169	5	n	n	PROPN
ajfa-18939	169	6	the	the	DET
ajfa-18939	169	7	samp	samp	NOUN
ajfa-18939	169	8	it	it	PRON
ajfa-18939	169	9	.	.	PUNCT
ajfa-18939	170	1	a	a	DET
ajfa-18939	170	2	contro	contro	PROPN
ajfa-18939	170	3	nfirm	nfirm	NOUN
ajfa-18939	170	4	that	that	SCONJ
ajfa-18939	170	5	th	th	VERB
ajfa-18939	170	6	sample	sample	NOUN
ajfa-18939	170	7	,	,	PUNCT
ajfa-18939	170	8	w	w	PROPN
ajfa-18939	170	9	uditors	uditor	NOUN
ajfa-18939	170	10	with	with	ADP
ajfa-18939	170	11	e	e	NOUN
ajfa-18939	170	12	years	year	NOUN
ajfa-18939	170	13	of	of	ADP
ajfa-18939	170	14	a	a	DET
ajfa-18939	170	15	perience	perience	NOUN
ajfa-18939	170	16	(	(	PUNCT
ajfa-18939	170	17	39	39	NUM
ajfa-18939	170	18	of	of	ADP
ajfa-18939	170	19	audit	audit	NOUN
ajfa-18939	170	20	exp	exp	NOUN
ajfa-18939	170	21	h	h	NOUN
ajfa-18939	170	22	almost	almost	ADV
ajfa-18939	170	23	all	all	PRON
ajfa-18939	170	24	was	be	AUX
ajfa-18939	170	25	used	use	VERB
ajfa-18939	170	26	be	be	AUX
ajfa-18939	170	27	multiple	multiple	ADJ
ajfa-18939	170	28	reg	reg	NOUN
ajfa-18939	170	29	pendent	pendent	NOUN
ajfa-18939	170	30	vari	vari	PROPN
ajfa-18939	170	31	n	n	CCONJ
ajfa-18939	170	32	,	,	PUNCT
ajfa-18939	170	33	ethnic	ethnic	ADJ
ajfa-18939	170	34	or	or	CCONJ
ajfa-18939	170	35	nterrelation	nterrelation	NOUN
ajfa-18939	170	36	ons	ons	PROPN
ajfa-18939	170	37	.	.	PUNCT
ajfa-18939	171	1	multipl	multipl	PROPN
ajfa-18939	171	2	the	the	DET
ajfa-18939	171	3	depende	depende	PROPN
ajfa-18939	171	4	unt	unt	NOUN
ajfa-18939	171	5	of	of	ADP
ajfa-18939	171	6	varia	varia	PROPN
ajfa-18939	171	7	nt	not	PART
ajfa-18939	171	8	variables	variable	NOUN
ajfa-18939	171	9	va	va	NOUN
ajfa-18939	171	10	”	"	PUNCT
ajfa-18939	171	11	)	)	PUNCT
ajfa-18939	171	12	was	be	AUX
ajfa-18939	171	13	u	u	NOUN
ajfa-18939	171	14	as	as	ADP
ajfa-18939	171	15	a	a	DET
ajfa-18939	171	16	mode	mode	NOUN
ajfa-18939	171	17	29	29	NUM
ajfa-18939	171	18	respondent	respondent	NOUN
ajfa-18939	171	19	e	e	NOUN
ajfa-18939	171	20	sample	sample	NOUN
ajfa-18939	171	21	in	in	ADP
ajfa-18939	171	22	was	be	AUX
ajfa-18939	171	23	used	use	VERB
ajfa-18939	171	24	ith	ith	ADP
ajfa-18939	171	25	which	which	DET
ajfa-18939	171	26	d	d	PROPN
ajfa-18939	171	27	ndividuals	ndividual	NOUN
ajfa-18939	171	28	;	;	PUNCT
ajfa-18939	171	29	ost	ost	PRON
ajfa-18939	171	30	of	of	ADP
ajfa-18939	171	31	trav	trav	PROPN
ajfa-18939	171	32	investigatio	investigatio	PROPN
ajfa-18939	171	33	necessitates	necessitate	VERB
ajfa-18939	171	34	nd	nd	PRON
ajfa-18939	171	35	experienc	experienc	PROPN
ajfa-18939	171	36	s	s	PROPN
ajfa-18939	171	37	:	:	PUNCT
ajfa-18939	171	38	one	one	NUM
ajfa-18939	171	39	to	to	PART
ajfa-18939	171	40	int	int	NOUN
ajfa-18939	171	41	demograph	demograph	NOUN
ajfa-18939	171	42	section	section	NOUN
ajfa-18939	171	43	to	to	ADP
ajfa-18939	171	44	a	a	DET
ajfa-18939	171	45	research	research	NOUN
ajfa-18939	171	46	.	.	PUNCT
ajfa-18939	172	1	ee	ee	PROPN
ajfa-18939	172	2	”	"	PUNCT
ajfa-18939	172	3	)	)	PUNCT
ajfa-18939	172	4	,	,	PUNCT
ajfa-18939	172	5	respon	respon	PROPN
ajfa-18939	172	6	ot	ot	PROPN
ajfa-18939	172	7	establishe	establishe	PROPN
ajfa-18939	172	8	(	(	PUNCT
ajfa-18939	172	9	metlife	metlife	NOUN
ajfa-18939	172	10	,	,	PUNCT
ajfa-18939	172	11	2	2	NUM
ajfa-18939	172	12	e	e	NOUN
ajfa-18939	172	13	internet	internet	NOUN
ajfa-18939	172	14	.	.	PUNCT
ajfa-18939	173	1	network	network	NOUN
ajfa-18939	173	2	.	.	PUNCT
ajfa-18939	174	1	a	a	DET
ajfa-18939	174	2	nt	not	PART
ajfa-18939	174	3	defining	define	VERB
ajfa-18939	174	4	wers	wer	NOUN
ajfa-18939	174	5	the	the	DET
ajfa-18939	174	6	scr	scr	PROPN
ajfa-18939	174	7	ple	ple	PROPN
ajfa-18939	174	8	.	.	PUNCT
ajfa-18939	175	1	only	only	ADV
ajfa-18939	175	2	1	1	NUM
ajfa-18939	175	3	ol	ol	ADJ
ajfa-18939	175	4	question	question	NOUN
ajfa-18939	175	5	he	he	PRON
ajfa-18939	175	6	sample	sample	VERB
ajfa-18939	175	7	re	re	PRON
ajfa-18939	175	8	which	which	PRON
ajfa-18939	175	9	includ	includ	PROPN
ajfa-18939	175	10	h	h	NOUN
ajfa-18939	175	11	four	four	NUM
ajfa-18939	175	12	to	to	PART
ajfa-18939	175	13	se	se	VERB
ajfa-18939	175	14	audit	audit	PROPN
ajfa-18939	175	15	experi	experi	PROPN
ajfa-18939	175	16	9.42	9.42	NUM
ajfa-18939	175	17	%	%	NOUN
ajfa-18939	175	18	)	)	PUNCT
ajfa-18939	175	19	.	.	PUNCT
ajfa-18939	176	1	mu	mu	PROPN
ajfa-18939	176	2	perience	perience	PROPN
ajfa-18939	176	3	sin	sin	NOUN
ajfa-18939	176	4	l	l	NOUN
ajfa-18939	176	5	audit	audit	NOUN
ajfa-18939	176	6	level	level	NOUN
ajfa-18939	176	7	ecause	ecause	PROPN
ajfa-18939	176	8	mult	mult	PROPN
ajfa-18939	176	9	gression	gression	NOUN
ajfa-18939	176	10	is	be	AUX
ajfa-18939	176	11	iable	iable	ADJ
ajfa-18939	176	12	on	on	ADP
ajfa-18939	176	13	a	a	DET
ajfa-18939	176	14	s	s	NOUN
ajfa-18939	176	15	rigin	rigin	NOUN
ajfa-18939	176	16	,	,	PUNCT
ajfa-18939	176	17	area	area	NOUN
ajfa-18939	176	18	o	o	PROPN
ajfa-18939	176	19	nships	nship	NOUN
ajfa-18939	176	20	betwe	betwe	VERB
ajfa-18939	176	21	le	le	X
ajfa-18939	176	22	regression	regression	PROPN
ajfa-18939	176	23	ent	ent	PROPN
ajfa-18939	176	24	variable	variable	ADJ
ajfa-18939	176	25	ance	ance	NOUN
ajfa-18939	176	26	in	in	ADP
ajfa-18939	176	27	the	the	DET
ajfa-18939	176	28	i	i	PRON
ajfa-18939	177	1	s	s	VERB
ajfa-18939	177	2	concurren	concurren	NOUN
ajfa-18939	177	3	used	use	VERB
ajfa-18939	177	4	in	in	ADP
ajfa-18939	177	5	parti	parti	PROPN
ajfa-18939	177	6	el	el	PROPN
ajfa-18939	177	7	for	for	SCONJ
ajfa-18939	177	8	deter	deter	VERB
ajfa-18939	177	9	asian	asian	ADJ
ajfa-18939	177	10	ts	ts	AUX
ajfa-18939	177	11	not	not	PART
ajfa-18939	177	12	bein	bein	VERB
ajfa-18939	177	13	nto	nto	PROPN
ajfa-18939	177	14	levels	level	NOUN
ajfa-18939	177	15	to	to	PART
ajfa-18939	177	16	collect	collect	VERB
ajfa-18939	177	17	d	d	PROPN
ajfa-18939	177	18	ata	ata	PROPN
ajfa-18939	177	19	can	can	AUX
ajfa-18939	177	20	be	be	AUX
ajfa-18939	177	21	c	c	PROPN
ajfa-18939	177	22	and	and	CCONJ
ajfa-18939	177	23	finally	finally	ADV
ajfa-18939	177	24	,	,	PUNCT
ajfa-18939	177	25	veling	vele	VERB
ajfa-18939	177	26	(	(	PUNCT
ajfa-18939	177	27	cre	cre	PROPN
ajfa-18939	177	28	on	on	ADP
ajfa-18939	177	29	are	be	AUX
ajfa-18939	177	30	chall	chall	NOUN
ajfa-18939	177	31	s	s	PART
ajfa-18939	177	32	a	a	DET
ajfa-18939	177	33	cross	cross	ADJ
ajfa-18939	177	34	-	-	ADJ
ajfa-18939	177	35	sec	sec	ADJ
ajfa-18939	177	36	ces	ce	NOUN
ajfa-18939	177	37	.	.	PUNCT
ajfa-18939	178	1	troduce	troduce	VERB
ajfa-18939	178	2	the	the	DET
ajfa-18939	178	3	ic	ic	PROPN
ajfa-18939	178	4	informat	informat	ADJ
ajfa-18939	178	5	ask	ask	NOUN
ajfa-18939	178	6	question	question	NOUN
ajfa-18939	178	7	on	on	ADP
ajfa-18939	178	8	a	a	DET
ajfa-18939	178	9	like	like	ADJ
ajfa-18939	178	10	ndents	ndent	NOUN
ajfa-18939	178	11	were	be	AUX
ajfa-18939	178	12	ed	ed	NOUN
ajfa-18939	178	13	since	since	SCONJ
ajfa-18939	178	14	the	the	DET
ajfa-18939	178	15	2017	2017	NUM
ajfa-18939	178	16	)	)	PUNCT
ajfa-18939	178	17	.	.	PUNCT
ajfa-18939	179	1	indee	indee	VERB
ajfa-18939	179	2	the	the	DET
ajfa-18939	179	3	online	online	NOUN
ajfa-18939	179	4	a	a	DET
ajfa-18939	179	5	screening	screening	NOUN
ajfa-18939	179	6	q	q	NOUN
ajfa-18939	179	7	the	the	DET
ajfa-18939	179	8	respond	respond	NOUN
ajfa-18939	179	9	reening	reene	VERB
ajfa-18939	179	10	que	que	PROPN
ajfa-18939	179	11	04	04	NUM
ajfa-18939	179	12	people	people	NOUN
ajfa-18939	179	13	was	be	AUX
ajfa-18939	179	14	includ	includ	ADJ
ajfa-18939	179	15	ead	ead	VERB
ajfa-18939	179	16	the	the	DET
ajfa-18939	179	17	surv	surv	NOUN
ajfa-18939	179	18	ded	de	VERB
ajfa-18939	179	19	auditors	auditor	NOUN
ajfa-18939	179	20	even	even	ADV
ajfa-18939	179	21	years	year	NOUN
ajfa-18939	179	22	ience	ience	NOUN
ajfa-18939	179	23	(	(	PUNCT
ajfa-18939	179	24	20.19	20.19	NUM
ajfa-18939	179	25	uch	uch	NOUN
ajfa-18939	179	26	of	of	ADP
ajfa-18939	179	27	the	the	DET
ajfa-18939	179	28	q	q	X
ajfa-18939	179	29	nce	nce	NOUN
ajfa-18939	179	30	they	they	PRON
ajfa-18939	179	31	are	be	AUX
ajfa-18939	179	32	ls	ls	ADJ
ajfa-18939	179	33	.	.	PUNCT
ajfa-18939	180	1	tiple	tiple	PROPN
ajfa-18939	180	2	variab	variab	VERB
ajfa-18939	180	3	a	a	DET
ajfa-18939	180	4	statistical	statistical	ADJ
ajfa-18939	180	5	single	single	ADJ
ajfa-18939	180	6	depen	depen	NOUN
ajfa-18939	180	7	of	of	ADP
ajfa-18939	180	8	residence	residence	NOUN
ajfa-18939	180	9	een	een	PROPN
ajfa-18939	180	10	the	the	DET
ajfa-18939	180	11	ind	ind	PROPN
ajfa-18939	180	12	n	n	CCONJ
ajfa-18939	180	13	's	's	PART
ajfa-18939	180	14	outputs	output	NOUN
ajfa-18939	180	15	e	e	NOUN
ajfa-18939	180	16	–	–	PUNCT
ajfa-18939	180	17	is	be	AUX
ajfa-18939	180	18	referre	referre	NOUN
ajfa-18939	180	19	independent	independent	ADJ
ajfa-18939	180	20	ntly	ntly	ADV
ajfa-18939	180	21	(	(	PUNCT
ajfa-18939	180	22	cresw	cresw	NOUN
ajfa-18939	180	23	icular	icular	ADJ
ajfa-18939	180	24	.	.	PUNCT
ajfa-18939	181	1	asht	asht	AUX
ajfa-18939	181	2	rmining	rmine	VERB
ajfa-18939	181	3	the	the	DET
ajfa-18939	181	4	n	n	PROPN
ajfa-18939	181	5	journal	journal	NOUN
ajfa-18939	181	6	of	of	ADP
ajfa-18939	181	7	f	f	PROPN
ajfa-18939	181	8	ng	ng	PROPN
ajfa-18939	181	9	online	online	ADV
ajfa-18939	181	10	(	(	PUNCT
ajfa-18939	181	11	depending	depend	VERB
ajfa-18939	181	12	data	datum	NOUN
ajfa-18939	181	13	in	in	ADP
ajfa-18939	181	14	this	this	PRON
ajfa-18939	181	15	collected	collect	VERB
ajfa-18939	181	16	;	;	PUNCT
ajfa-18939	181	17	th	th	X
ajfa-18939	181	18	because	because	SCONJ
ajfa-18939	181	19	th	th	NOUN
ajfa-18939	181	20	eswell	eswell	NOUN
ajfa-18939	181	21	,	,	PUNCT
ajfa-18939	181	22	200	200	NUM
ajfa-18939	181	23	lenging	lenge	VERB
ajfa-18939	181	24	to	to	ADP
ajfa-18939	181	25	e	e	PROPN
ajfa-18939	181	26	ctional	ctional	PROPN
ajfa-18939	181	27	appr	appr	PROPN
ajfa-18939	181	28	subject	subject	PROPN
ajfa-18939	181	29	,	,	PUNCT
ajfa-18939	181	30	th	th	X
ajfa-18939	181	31	tion	tion	NOUN
ajfa-18939	181	32	(	(	PUNCT
ajfa-18939	181	33	numb	numb	ADV
ajfa-18939	181	34	ns	ns	ADJ
ajfa-18939	181	35	,	,	PUNCT
ajfa-18939	181	36	and	and	CCONJ
ajfa-18939	181	37	a	a	DET
ajfa-18939	181	38	fin	fin	NOUN
ajfa-18939	181	39	rt	rt	NOUN
ajfa-18939	181	40	-	-	PUNCT
ajfa-18939	181	41	type	type	NOUN
ajfa-18939	181	42	scal	scal	NOUN
ajfa-18939	181	43	asked	ask	VERB
ajfa-18939	181	44	to	to	ADP
ajfa-18939	181	45	sc	sc	PROPN
ajfa-18939	181	46	nation	nation	NOUN
ajfa-18939	181	47	has	have	VERB
ajfa-18939	181	48	ed	ed	NOUN
ajfa-18939	181	49	,	,	PUNCT
ajfa-18939	181	50	this	this	PRON
ajfa-18939	181	51	is	be	AUX
ajfa-18939	181	52	a	a	DET
ajfa-18939	181	53	survey	survey	NOUN
ajfa-18939	181	54	wa	wa	INTJ
ajfa-18939	181	55	question	question	NOUN
ajfa-18939	181	56	wa	wa	INTJ
ajfa-18939	181	57	der	der	NOUN
ajfa-18939	181	58	was	be	AUX
ajfa-18939	181	59	add	add	VERB
ajfa-18939	181	60	estion	estion	NOUN
ajfa-18939	181	61	,	,	PUNCT
ajfa-18939	181	62	his	his	PRON
ajfa-18939	181	63	o	o	NOUN
ajfa-18939	181	64	qualified	qualified	ADJ
ajfa-18939	181	65	to	to	PART
ajfa-18939	181	66	ed	ed	NOUN
ajfa-18939	181	67	in	in	ADP
ajfa-18939	181	68	which	which	PRON
ajfa-18939	181	69	vey	vey	NOUN
ajfa-18939	181	70	and	and	CCONJ
ajfa-18939	181	71	com	com	NOUN
ajfa-18939	181	72	s	s	NOUN
ajfa-18939	181	73	with	with	ADP
ajfa-18939	181	74	less	less	ADJ
ajfa-18939	181	75	of	of	ADP
ajfa-18939	181	76	audit	audit	NOUN
ajfa-18939	181	77	exp	exp	NOUN
ajfa-18939	181	78	9	9	NUM
ajfa-18939	181	79	%	%	NOUN
ajfa-18939	181	80	)	)	PUNCT
ajfa-18939	181	81	,	,	PUNCT
ajfa-18939	181	82	and	and	CCONJ
ajfa-18939	181	83	a	a	DET
ajfa-18939	181	84	quota	quota	NOUN
ajfa-18939	181	85	was	be	AUX
ajfa-18939	181	86	a	a	DET
ajfa-18939	181	87	e	e	NOUN
ajfa-18939	181	88	more	more	ADJ
ajfa-18939	181	89	expe	expe	ADJ
ajfa-18939	181	90	les	le	NOUN
ajfa-18939	181	91	were	be	AUX
ajfa-18939	181	92	ex	ex	PRON
ajfa-18939	181	93	technique	technique	NOUN
ajfa-18939	181	94	ndent	ndent	NOUN
ajfa-18939	181	95	variab	variab	NOUN
ajfa-18939	181	96	e	e	NOUN
ajfa-18939	181	97	,	,	PUNCT
ajfa-18939	181	98	and	and	CCONJ
ajfa-18939	181	99	gend	gend	VERB
ajfa-18939	181	100	dependent	dependent	ADJ
ajfa-18939	181	101	v	v	NOUN
ajfa-18939	181	102	–	–	PUNCT
ajfa-18939	181	103	the	the	DET
ajfa-18939	181	104	correl	correl	NOUN
ajfa-18939	181	105	ed	ed	NOUN
ajfa-18939	181	106	to	to	ADP
ajfa-18939	181	107	as	as	ADP
ajfa-18939	181	108	mul	mul	PROPN
ajfa-18939	181	109	t	t	PROPN
ajfa-18939	181	110	variable	variable	NOUN
ajfa-18939	182	1	c	c	VERB
ajfa-18939	183	1	well	well	INTJ
ajfa-18939	183	2	,	,	PUNCT
ajfa-18939	183	3	2003	2003	NUM
ajfa-18939	183	4	;	;	PUNCT
ajfa-18939	183	5	on	on	ADP
ajfa-18939	183	6	(	(	PUNCT
ajfa-18939	183	7	1974	1974	NUM
ajfa-18939	183	8	)	)	PUNCT
ajfa-18939	183	9	i	i	PRON
ajfa-18939	183	10	e	e	AUX
ajfa-18939	183	11	significan	significan	ADJ
ajfa-18939	183	12	finance	finance	PROPN
ajfa-18939	183	13	&	&	CCONJ
ajfa-18939	183	14	ac	ac	PROPN
ajfa-18939	183	15	issn	issn	PROPN
ajfa-18939	183	16	19	19	NUM
ajfa-18939	183	17	2022	2022	NUM
ajfa-18939	183	18	,	,	PUNCT
ajfa-18939	183	19	vol	vol	NOUN
ajfa-18939	183	20	.	.	PROPN
ajfa-18939	183	21	1	1	NUM
ajfa-18939	183	22	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	183	23	(	(	PUNCT
ajfa-18939	183	24	leavy	leavy	PROPN
ajfa-18939	183	25	,	,	PUNCT
ajfa-18939	183	26	201	201	NUM
ajfa-18939	183	27	on	on	ADP
ajfa-18939	183	28	their	their	PRON
ajfa-18939	183	29	p	p	NOUN
ajfa-18939	183	30	s	s	NOUN
ajfa-18939	183	31	study	study	NOUN
ajfa-18939	183	32	due	due	ADJ
ajfa-18939	183	33	he	he	PRON
ajfa-18939	183	34	ability	ability	NOUN
ajfa-18939	183	35	to	to	PART
ajfa-18939	183	36	he	he	PRON
ajfa-18939	183	37	cost	cost	NOUN
ajfa-18939	183	38	of	of	ADP
ajfa-18939	183	39	co	co	NOUN
ajfa-18939	183	40	03	03	NUM
ajfa-18939	183	41	)	)	PUNCT
ajfa-18939	183	42	.	.	PUNCT
ajfa-18939	184	1	the	the	DET
ajfa-18939	184	2	su	su	PROPN
ajfa-18939	184	3	examine	examine	PROPN
ajfa-18939	184	4	thr	thr	PROPN
ajfa-18939	184	5	roach	roach	NOUN
ajfa-18939	184	6	since	since	SCONJ
ajfa-18939	184	7	he	he	PRON
ajfa-18939	184	8	research	research	VERB
ajfa-18939	184	9	,	,	PUNCT
ajfa-18939	184	10	ber	ber	PROPN
ajfa-18939	184	11	of	of	ADP
ajfa-18939	184	12	years	year	NOUN
ajfa-18939	184	13	nal	nal	PROPN
ajfa-18939	184	14	section	section	NOUN
ajfa-18939	184	15	t	t	PROPN
ajfa-18939	184	16	ale	ale	NOUN
ajfa-18939	184	17	ranging	ranging	NOUN
ajfa-18939	184	18	core	core	NOUN
ajfa-18939	184	19	the	the	DET
ajfa-18939	184	20	five	five	NUM
ajfa-18939	184	21	a	a	PRON
ajfa-18939	184	22	greater	great	ADJ
ajfa-18939	184	23	em	em	PRON
ajfa-18939	184	24	another	another	DET
ajfa-18939	184	25	ince	ince	NOUN
ajfa-18939	184	26	as	as	SCONJ
ajfa-18939	184	27	given	give	VERB
ajfa-18939	184	28	to	to	ADP
ajfa-18939	184	29	as	as	SCONJ
ajfa-18939	184	30	included	include	VERB
ajfa-18939	184	31	ded	de	VERB
ajfa-18939	184	32	to	to	ADP
ajfa-18939	184	33	the	the	DET
ajfa-18939	184	34	sc	sc	PROPN
ajfa-18939	184	35	or	or	CCONJ
ajfa-18939	184	36	her	her	PRON
ajfa-18939	184	37	respo	respo	NOUN
ajfa-18939	184	38	o	o	PROPN
ajfa-18939	184	39	participat	participat	PROPN
ajfa-18939	184	40	h	h	PROPN
ajfa-18939	184	41	responden	responden	PROPN
ajfa-18939	184	42	mpleted	mplete	VERB
ajfa-18939	184	43	it	it	PRON
ajfa-18939	184	44	co	co	VERB
ajfa-18939	184	45	than	than	ADP
ajfa-18939	184	46	three	three	NUM
ajfa-18939	184	47	xperience	xperience	NOUN
ajfa-18939	184	48	(	(	PUNCT
ajfa-18939	184	49	2	2	NUM
ajfa-18939	184	50	auditors	auditor	NOUN
ajfa-18939	184	51	wi	wi	PROPN
ajfa-18939	184	52	allocated	allocate	VERB
ajfa-18939	184	53	to	to	PART
ajfa-18939	184	54	erienced	erience	VERB
ajfa-18939	184	55	th	th	X
ajfa-18939	184	56	xamined	xamine	VERB
ajfa-18939	184	57	.	.	PUNCT
ajfa-18939	185	1	sp	sp	ADP
ajfa-18939	185	2	for	for	ADP
ajfa-18939	185	3	determi	determi	NOUN
ajfa-18939	185	4	able	able	ADJ
ajfa-18939	185	5	measur	measur	PROPN
ajfa-18939	185	6	der	der	NOUN
ajfa-18939	185	7	on	on	ADP
ajfa-18939	185	8	incom	incom	PROPN
ajfa-18939	185	9	variables	variable	NOUN
ajfa-18939	185	10	,	,	PUNCT
ajfa-18939	185	11	w	w	NOUN
ajfa-18939	185	12	lation	lation	NOUN
ajfa-18939	185	13	betwe	betwe	VERB
ajfa-18939	185	14	ltiple	ltiple	PROPN
ajfa-18939	185	15	r.	r.	PROPN
ajfa-18939	185	16	th	th	PROPN
ajfa-18939	185	17	aused	ause	VERB
ajfa-18939	185	18	by	by	ADP
ajfa-18939	185	19	th	th	NOUN
ajfa-18939	185	20	walliman	walliman	NOUN
ajfa-18939	185	21	,	,	PUNCT
ajfa-18939	185	22	introduced	introduce	VERB
ajfa-18939	185	23	a	a	DET
ajfa-18939	185	24	nce	nce	NOUN
ajfa-18939	185	25	and	and	CCONJ
ajfa-18939	185	26	per	per	ADP
ajfa-18939	185	27	ccounting	ccounte	VERB
ajfa-18939	185	28	946	946	NUM
ajfa-18939	185	29	-	-	PUNCT
ajfa-18939	185	30	052x	052x	NUM
ajfa-18939	185	31	14	14	NUM
ajfa-18939	185	32	,	,	PUNCT
ajfa-18939	185	33	no	no	INTJ
ajfa-18939	185	34	.	.	NOUN
ajfa-18939	185	35	1	1	NUM
ajfa-18939	185	36	think.org/	think.org/	NOUN
ajfa-18939	185	37	17	17	NUM
ajfa-18939	185	38	)	)	PUNCT
ajfa-18939	185	39	,	,	PUNCT
ajfa-18939	185	40	this	this	DET
ajfa-18939	185	41	position	position	NOUN
ajfa-18939	185	42	.	.	PUNCT
ajfa-18939	186	1	e	e	NOUN
ajfa-18939	186	2	to	to	ADP
ajfa-18939	186	3	the	the	DET
ajfa-18939	186	4	o	o	NOUN
ajfa-18939	186	5	cover	cover	NOUN
ajfa-18939	186	6	a	a	DET
ajfa-18939	186	7	ollecting	ollecting	ADJ
ajfa-18939	186	8	urvey	urvey	NOUN
ajfa-18939	186	9	is	be	AUX
ajfa-18939	186	10	roughout	roughout	VERB
ajfa-18939	186	11	the	the	DET
ajfa-18939	186	12	data	datum	NOUN
ajfa-18939	186	13	and	and	CCONJ
ajfa-18939	186	14	the	the	DET
ajfa-18939	186	15	s	s	X
ajfa-18939	186	16	in	in	ADP
ajfa-18939	186	17	the	the	PRON
ajfa-18939	186	18	to	to	PART
ajfa-18939	186	19	obtain	obtain	VERB
ajfa-18939	186	20	from	from	ADP
ajfa-18939	186	21	1	1	NUM
ajfa-18939	186	22	e	e	NOUN
ajfa-18939	186	23	criteria	criterion	NOUN
ajfa-18939	186	24	mployee	mployee	ADV
ajfa-18939	186	25	entive	entive	ADJ
ajfa-18939	186	26	to	to	ADP
ajfa-18939	186	27	anyone	anyone	PRON
ajfa-18939	186	28	to	to	PART
ajfa-18939	186	29	assist	assist	VERB
ajfa-18939	186	30	creening	creene	VERB
ajfa-18939	186	31	onse	onse	NOUN
ajfa-18939	186	32	will	will	AUX
ajfa-18939	186	33	te	te	VERB
ajfa-18939	186	34	in	in	ADP
ajfa-18939	186	35	the	the	DET
ajfa-18939	186	36	nts	nt	NOUN
ajfa-18939	186	37	were	be	AUX
ajfa-18939	186	38	orrectly	orrectly	ADV
ajfa-18939	186	39	.	.	PUNCT
ajfa-18939	187	1	years	year	NOUN
ajfa-18939	187	2	of	of	ADP
ajfa-18939	187	3	20.19	20.19	NUM
ajfa-18939	187	4	%	%	NOUN
ajfa-18939	187	5	)	)	PUNCT
ajfa-18939	187	6	,	,	PUNCT
ajfa-18939	187	7	ith	ith	PROPN
ajfa-18939	187	8	more	more	ADJ
ajfa-18939	187	9	auditors	auditor	NOUN
ajfa-18939	187	10	an	an	DET
ajfa-18939	187	11	other	other	ADJ
ajfa-18939	187	12	pss	pss	PROPN
ajfa-18939	187	13	was	be	AUX
ajfa-18939	187	14	ning	ne	VERB
ajfa-18939	187	15	the	the	DET
ajfa-18939	187	16	ed	ed	NOUN
ajfa-18939	187	17	,	,	PUNCT
ajfa-18939	187	18	such	such	ADJ
ajfa-18939	187	19	me	i	PRON
ajfa-18939	187	20	.	.	PUNCT
ajfa-18939	188	1	it	it	PRON
ajfa-18939	188	2	is	be	AUX
ajfa-18939	188	3	hich	hich	PROPN
ajfa-18939	188	4	are	be	AUX
ajfa-18939	188	5	een	een	PROPN
ajfa-18939	188	6	a	a	DET
ajfa-18939	188	7	set	set	NOUN
ajfa-18939	188	8	e	e	NOUN
ajfa-18939	188	9	square	square	NOUN
ajfa-18939	188	10	he	he	PRON
ajfa-18939	188	11	action	action	NOUN
ajfa-18939	188	12	,	,	PUNCT
ajfa-18939	188	13	2011	2011	NUM
ajfa-18939	188	14	)	)	PUNCT
ajfa-18939	188	15	.	.	PUNCT
ajfa-18939	189	1	anova	anova	PROPN
ajfa-18939	189	2	rcentage	rcentage	NOUN
ajfa-18939	189	3	varianc	varianc	PROPN
ajfa-18939	189	4	immedi	immedi	PROPN
ajfa-18939	189	5	heterosc	heterosc	PROPN
ajfa-18939	189	6	main	main	ADJ
ajfa-18939	189	7	an	an	DET
ajfa-18939	189	8	table	table	NOUN
ajfa-18939	189	9	1	1	NUM
ajfa-18939	189	10	descrip	descrip	NOUN
ajfa-18939	189	11	gender	gender	NOUN
ajfa-18939	189	12	female	female	ADJ
ajfa-18939	189	13	males	male	NOUN
ajfa-18939	189	14	total	total	VERB
ajfa-18939	189	15	experie	experie	ADJ
ajfa-18939	189	16	less	less	ADJ
ajfa-18939	189	17	tha	tha	NOUN
ajfa-18939	189	18	from	from	ADP
ajfa-18939	189	19	4	4	NUM
ajfa-18939	189	20	from	from	ADP
ajfa-18939	189	21	8	8	NUM
ajfa-18939	189	22	more	more	ADJ
ajfa-18939	189	23	th	th	X
ajfa-18939	189	24	total	total	ADJ
ajfa-18939	189	25	4	4	NUM
ajfa-18939	189	26	.	.	PUNCT
ajfa-18939	190	1	resu	resu	PROPN
ajfa-18939	190	2	the	the	DET
ajfa-18939	190	3	stu	stu	PROPN
ajfa-18939	190	4	analysis	analysis	NOUN
ajfa-18939	190	5	constru	constru	PROPN
ajfa-18939	190	6	on	on	ADP
ajfa-18939	190	7	ave	ave	PROPN
ajfa-18939	190	8	associat	associat	PROPN
ajfa-18939	190	9	demons	demon	NOUN
ajfa-18939	190	10	graduat	graduat	VERB
ajfa-18939	190	11	auditors	auditor	NOUN
ajfa-18939	190	12	additio	additio	PRON
ajfa-18939	190	13	explain	explain	VERB
ajfa-18939	190	14	average	average	ADJ
ajfa-18939	190	15	familiar	familiar	ADJ
ajfa-18939	190	16	low	low	ADJ
ajfa-18939	190	17	-	-	PUNCT
ajfa-18939	190	18	qua	qua	NOUN
ajfa-18939	190	19	since	since	SCONJ
ajfa-18939	190	20	c	c	PROPN
ajfa-18939	190	21	there	there	PRON
ajfa-18939	190	22	ar	ar	PROPN
ajfa-18939	190	23	study	study	PROPN
ajfa-18939	190	24	,	,	PUNCT
ajfa-18939	190	25	a	a	DET
ajfa-18939	190	26	0.64	0.64	NUM
ajfa-18939	190	27	is	be	AUX
ajfa-18939	190	28	experien	experien	NOUN
ajfa-18939	190	29	to	to	ADP
ajfa-18939	190	30	the	the	DET
ajfa-18939	190	31	c	c	NOUN
ajfa-18939	190	32	with	with	ADP
ajfa-18939	190	33	au	au	ADV
ajfa-18939	190	34	e	e	NOUN
ajfa-18939	190	35	explaine	explaine	AUX
ajfa-18939	190	36	iately	iately	ADV
ajfa-18939	190	37	wid	wid	VERB
ajfa-18939	190	38	cedasticity	cedasticity	NOUN
ajfa-18939	190	39	nd	nd	NOUN
ajfa-18939	190	40	interactiv	interactiv	PROPN
ajfa-18939	190	41	.	.	PUNCT
ajfa-18939	191	1	sample	sample	PROPN
ajfa-18939	191	2	b	b	PROPN
ajfa-18939	191	3	ption	ption	NOUN
ajfa-18939	191	4	r	r	NOUN
ajfa-18939	191	5	:	:	PUNCT
ajfa-18939	191	6	s	s	PART
ajfa-18939	191	7	ence	ence	NOUN
ajfa-18939	191	8	:	:	PUNCT
ajfa-18939	191	9	an	an	DET
ajfa-18939	191	10	3	3	NUM
ajfa-18939	191	11	years	year	NOUN
ajfa-18939	191	12	to	to	ADP
ajfa-18939	191	13	7	7	NUM
ajfa-18939	191	14	years	year	NOUN
ajfa-18939	191	15	to	to	ADP
ajfa-18939	191	16	12	12	NUM
ajfa-18939	191	17	years	year	NOUN
ajfa-18939	191	18	han	han	PROPN
ajfa-18939	191	19	12	12	NUM
ajfa-18939	191	20	years	year	NOUN
ajfa-18939	191	21	ults	ult	NOUN
ajfa-18939	191	22	and	and	CCONJ
ajfa-18939	191	23	dis	dis	PROPN
ajfa-18939	191	24	udy	udy	VERB
ajfa-18939	191	25	offers	offer	VERB
ajfa-18939	191	26	s	s	PRON
ajfa-18939	191	27	in	in	ADP
ajfa-18939	191	28	this	this	DET
ajfa-18939	191	29	pa	pa	PROPN
ajfa-18939	191	30	cts	cts	PROPN
ajfa-18939	191	31	studied	study	VERB
ajfa-18939	191	32	.	.	PUNCT
ajfa-18939	192	1	erage	erage	NOUN
ajfa-18939	192	2	,	,	PUNCT
ajfa-18939	192	3	the	the	DET
ajfa-18939	192	4	ted	ted	NOUN
ajfa-18939	192	5	with	with	ADP
ajfa-18939	192	6	au	au	NOUN
ajfa-18939	192	7	strate	strate	VERB
ajfa-18939	192	8	why	why	SCONJ
ajfa-18939	192	9	tes	tes	PROPN
ajfa-18939	192	10	(	(	PUNCT
ajfa-18939	192	11	cnn	cnn	PROPN
ajfa-18939	192	12	a	a	DET
ajfa-18939	192	13	s	s	NOUN
ajfa-18939	192	14	are	be	AUX
ajfa-18939	192	15	exp	exp	NOUN
ajfa-18939	192	16	onally	onally	ADV
ajfa-18939	192	17	,	,	PUNCT
ajfa-18939	192	18	perce	perce	NOUN
ajfa-18939	192	19	ed	ed	NOUN
ajfa-18939	192	20	by	by	ADP
ajfa-18939	192	21	the	the	DET
ajfa-18939	192	22	e	e	PROPN
ajfa-18939	192	23	of	of	ADP
ajfa-18939	192	24	more	more	ADJ
ajfa-18939	192	25	th	th	NOUN
ajfa-18939	192	26	r	r	NOUN
ajfa-18939	192	27	with	with	ADP
ajfa-18939	192	28	wor	wor	PROPN
ajfa-18939	192	29	ality	ality	PROPN
ajfa-18939	192	30	educat	educat	NOUN
ajfa-18939	192	31	correlation	correlation	NOUN
ajfa-18939	192	32	c	c	NOUN
ajfa-18939	192	33	re	re	VERB
ajfa-18939	192	34	no	no	ADV
ajfa-18939	192	35	hard	hard	ADV
ajfa-18939	192	36	a	a	DET
ajfa-18939	192	37	a	a	DET
ajfa-18939	192	38	correlation	correlation	NOUN
ajfa-18939	192	39	considered	consider	VERB
ajfa-18939	192	40	nce	nce	NOUN
ajfa-18939	192	41	(	(	PUNCT
ajfa-18939	192	42	0.80	0.80	NUM
ajfa-18939	192	43	;	;	PUNCT
ajfa-18939	192	44	p	p	NOUN
ajfa-18939	192	45	correlation	correlation	NOUN
ajfa-18939	192	46	udit	udit	NOUN
ajfa-18939	192	47	quality	quality	PROPN
ajfa-18939	192	48	d	d	PROPN
ajfa-18939	192	49	by	by	ADP
ajfa-18939	192	50	the	the	DET
ajfa-18939	192	51	dely	dely	ADV
ajfa-18939	192	52	adopte	adopte	ADJ
ajfa-18939	192	53	issues	issue	NOUN
ajfa-18939	192	54	whe	whe	VERB
ajfa-18939	192	55	ve	ve	VERB
ajfa-18939	192	56	effects	effect	NOUN
ajfa-18939	192	57	in	in	ADP
ajfa-18939	192	58	breakdown	breakdown	NOUN
ajfa-18939	192	59	s	s	PART
ajfa-18939	192	60	s	s	NOUN
ajfa-18939	192	61	cussion	cussion	NOUN
ajfa-18939	192	62	and	and	CCONJ
ajfa-18939	192	63	analyz	analyz	ADJ
ajfa-18939	192	64	art	art	NOUN
ajfa-18939	192	65	.	.	PUNCT
ajfa-18939	193	1	table	table	NOUN
ajfa-18939	193	2	2	2	NUM
ajfa-18939	193	3	sample	sample	NOUN
ajfa-18939	193	4	aud	aud	PROPN
ajfa-18939	193	5	udit	udit	PROPN
ajfa-18939	193	6	quality	quality	PROPN
ajfa-18939	193	7	,	,	PUNCT
ajfa-18939	193	8	the	the	DET
ajfa-18939	193	9	auditin	auditin	NOUN
ajfa-18939	193	10	arabic	arabic	NOUN
ajfa-18939	193	11	,	,	PUNCT
ajfa-18939	193	12	2020	2020	NUM
ajfa-18939	193	13	erienced	erience	VERB
ajfa-18939	193	14	,	,	PUNCT
ajfa-18939	193	15	a	a	DET
ajfa-18939	193	16	eptions	eption	NOUN
ajfa-18939	193	17	of	of	ADP
ajfa-18939	193	18	a	a	DET
ajfa-18939	193	19	fact	fact	NOUN
ajfa-18939	193	20	that	that	SCONJ
ajfa-18939	193	21	m	m	VERB
ajfa-18939	193	22	han	han	PROPN
ajfa-18939	193	23	12	12	NUM
ajfa-18939	193	24	years	year	NOUN
ajfa-18939	193	25	rking	rke	VERB
ajfa-18939	193	26	with	with	ADP
ajfa-18939	193	27	tion	tion	NOUN
ajfa-18939	193	28	.	.	PUNCT
ajfa-18939	194	1	coefficient	coefficient	NOUN
ajfa-18939	194	2	and	and	CCONJ
ajfa-18939	194	3	fast	fast	ADJ
ajfa-18939	194	4	rul	rul	NOUN
ajfa-18939	194	5	n	n	PRON
ajfa-18939	194	6	equal	equal	ADJ
ajfa-18939	194	7	to	to	ADP
ajfa-18939	194	8	d	d	PROPN
ajfa-18939	194	9	moderate	moderate	ADJ
ajfa-18939	194	10	p	p	X
ajfa-18939	194	11	<	<	X
ajfa-18939	194	12	0.01	0.01	NUM
ajfa-18939	194	13	)	)	PUNCT
ajfa-18939	194	14	is	be	AUX
ajfa-18939	194	15	matrix	matrix	NOUN
ajfa-18939	194	16	.	.	PUNCT
ajfa-18939	195	1	sim	sim	NOUN
ajfa-18939	195	2	(	(	PUNCT
ajfa-18939	195	3	0.79	0.79	NUM
ajfa-18939	195	4	;	;	PUNCT
ajfa-18939	195	5	p	p	X
ajfa-18939	195	6	<	<	X
ajfa-18939	195	7	0	0	NUM
ajfa-18939	195	8	main	main	ADJ
ajfa-18939	195	9	effe	effe	ADJ
ajfa-18939	195	10	ed	ed	NOUN
ajfa-18939	195	11	as	as	ADP
ajfa-18939	195	12	a	a	DET
ajfa-18939	195	13	n	n	NUM
ajfa-18939	195	14	group	group	NOUN
ajfa-18939	195	15	siz	siz	PROPN
ajfa-18939	195	16	n	n	CCONJ
ajfa-18939	195	17	an	an	DET
ajfa-18939	195	18	unbiase	unbiase	ADJ
ajfa-18939	195	19	zes	z	NOUN
ajfa-18939	195	20	finding	find	VERB
ajfa-18939	195	21	2	2	NUM
ajfa-18939	195	22	contains	contain	VERB
ajfa-18939	195	23	ditors	ditor	NOUN
ajfa-18939	195	24	indic	indic	PROPN
ajfa-18939	195	25	followed	follow	VERB
ajfa-18939	195	26	b	b	PROPN
ajfa-18939	195	27	ng	ng	PROPN
ajfa-18939	195	28	sector	sector	NOUN
ajfa-18939	195	29	in	in	ADP
ajfa-18939	195	30	0	0	NUM
ajfa-18939	195	31	)	)	PUNCT
ajfa-18939	195	32	.	.	PUNCT
ajfa-18939	196	1	furtherm	furtherm	NOUN
ajfa-18939	196	2	and	and	CCONJ
ajfa-18939	196	3	66	66	NUM
ajfa-18939	196	4	%	%	NOUN
ajfa-18939	196	5	audit	audit	NOUN
ajfa-18939	196	6	experi	experi	VERB
ajfa-18939	196	7	most	most	ADV
ajfa-18939	196	8	respond	respond	VERB
ajfa-18939	196	9	s	s	PROPN
ajfa-18939	196	10	of	of	ADP
ajfa-18939	196	11	audit	audit	NOUN
ajfa-18939	197	1	ex	ex	PRON
ajfa-18939	197	2	h	h	NOUN
ajfa-18939	197	3	auditors	auditor	NOUN
ajfa-18939	197	4	interpretati	interpretati	NOUN
ajfa-18939	197	5	es	es	VERB
ajfa-18939	197	6	for	for	ADP
ajfa-18939	197	7	deter	deter	NOUN
ajfa-18939	197	8	or	or	CCONJ
ajfa-18939	197	9	greater	great	ADJ
ajfa-18939	197	10	t	t	NOUN
ajfa-18939	197	11	,	,	PUNCT
ajfa-18939	197	12	and	and	CCONJ
ajfa-18939	197	13	less	less	ADV
ajfa-18939	197	14	strongly	strongly	ADV
ajfa-18939	197	15	an	an	DET
ajfa-18939	197	16	milarly	milarly	ADJ
ajfa-18939	197	17	,	,	PUNCT
ajfa-18939	197	18	aud	aud	NOUN
ajfa-18939	197	19	0.01	0.01	NUM
ajfa-18939	197	20	)	)	PUNCT
ajfa-18939	197	21	,	,	PUNCT
ajfa-18939	197	22	where	where	SCONJ
ajfa-18939	197	23	30	30	NUM
ajfa-18939	197	24	ects	ect	NOUN
ajfa-18939	197	25	of	of	ADP
ajfa-18939	197	26	trea	trea	PROPN
ajfa-18939	197	27	method	method	PROPN
ajfa-18939	197	28	f	f	PROPN
ajfa-18939	197	29	zes	zes	VERB
ajfa-18939	197	30	are	be	AUX
ajfa-18939	197	31	equa	equa	NOUN
ajfa-18939	197	32	ed	ed	NOUN
ajfa-18939	197	33	manner	manner	NOUN
ajfa-18939	197	34	(	(	PUNCT
ajfa-18939	197	35	gs	gs	INTJ
ajfa-18939	197	36	based	base	VERB
ajfa-18939	197	37	on	on	ADP
ajfa-18939	197	38	descriptive	descriptive	ADJ
ajfa-18939	197	39	cate	cate	NOUN
ajfa-18939	197	40	that	that	SCONJ
ajfa-18939	197	41	a	a	X
ajfa-18939	197	42	by	by	ADP
ajfa-18939	197	43	auditor	auditor	NOUN
ajfa-18939	197	44	e	e	PROPN
ajfa-18939	197	45	n	n	CCONJ
ajfa-18939	197	46	the	the	DET
ajfa-18939	197	47	uae	uae	PROPN
ajfa-18939	197	48	more	more	ADV
ajfa-18939	197	49	,	,	PUNCT
ajfa-18939	197	50	over	over	ADP
ajfa-18939	197	51	6	6	NUM
ajfa-18939	197	52	agree	agree	VERB
ajfa-18939	197	53	that	that	SCONJ
ajfa-18939	197	54	ience	ience	NOUN
ajfa-18939	197	55	and	and	CCONJ
ajfa-18939	197	56	p	p	NOUN
ajfa-18939	197	57	dents	dent	NOUN
ajfa-18939	197	58	held	hold	VERB
ajfa-18939	197	59	xperience	xperience	NOUN
ajfa-18939	197	60	(	(	PUNCT
ajfa-18939	197	61	who	who	PRON
ajfa-18939	197	62	lacke	lacke	VERB
ajfa-18939	197	63	ion	ion	NOUN
ajfa-18939	197	64	varies	vary	VERB
ajfa-18939	197	65	s	s	AUX
ajfa-18939	197	66	rmining	rmine	VERB
ajfa-18939	197	67	the	the	DET
ajfa-18939	197	68	than	than	ADP
ajfa-18939	197	69	0.65	0.65	NUM
ajfa-18939	197	70	is	be	AUX
ajfa-18939	197	71	than	than	ADP
ajfa-18939	197	72	that	that	PRON
ajfa-18939	198	1	i	i	PRON
ajfa-18939	198	2	nd	nd	ADV
ajfa-18939	198	3	positivel	positivel	NOUN
ajfa-18939	198	4	ditor	ditor	NOUN
ajfa-18939	198	5	educat	educat	NOUN
ajfa-18939	198	6	eas	eas	PROPN
ajfa-18939	198	7	client	client	NOUN
ajfa-18939	198	8	in	in	ADP
ajfa-18939	198	9	asian	asian	ADJ
ajfa-18939	198	10	atments	atment	NOUN
ajfa-18939	198	11	an	an	PRON
ajfa-18939	198	12	for	for	ADP
ajfa-18939	198	13	overco	overco	NOUN
ajfa-18939	198	14	al	al	PROPN
ajfa-18939	198	15	;	;	PUNCT
ajfa-18939	198	16	and	and	CCONJ
ajfa-18939	198	17	faci	faci	PROPN
ajfa-18939	198	18	(	(	PUNCT
ajfa-18939	198	19	creswell	creswell	PROPN
ajfa-18939	198	20	,	,	PUNCT
ajfa-18939	198	21	2	2	NUM
ajfa-18939	198	22	f	f	NOUN
ajfa-18939	198	23	n	n	PRON
ajfa-18939	198	24	descriptiv	descriptiv	NOUN
ajfa-18939	198	25	e	e	NOUN
ajfa-18939	198	26	data	datum	NOUN
ajfa-18939	198	27	and	and	CCONJ
ajfa-18939	198	28	audit	audit	NOUN
ajfa-18939	198	29	experi	experi	PROPN
ajfa-18939	198	30	education	education	NOUN
ajfa-18939	198	31	(	(	PUNCT
ajfa-18939	198	32	e	e	NOUN
ajfa-18939	198	33	is	be	AUX
ajfa-18939	198	34	not	not	PART
ajfa-18939	198	35	ve	ve	VERB
ajfa-18939	198	36	68	68	NUM
ajfa-18939	198	37	%	%	NOUN
ajfa-18939	198	38	of	of	ADP
ajfa-18939	198	39	resp	resp	PROPN
ajfa-18939	198	40	t	t	PROPN
ajfa-18939	198	41	their	their	PRON
ajfa-18939	198	42	au	au	PROPN
ajfa-18939	198	43	preference	preference	NOUN
ajfa-18939	198	44	f	f	PROPN
ajfa-18939	198	45	a	a	DET
ajfa-18939	198	46	professio	professio	NOUN
ajfa-18939	198	47	table	table	NOUN
ajfa-18939	198	48	1	1	NUM
ajfa-18939	198	49	)	)	PUNCT
ajfa-18939	198	50	,	,	PUNCT
ajfa-18939	198	51	i	i	PRON
ajfa-18939	198	52	m	m	VERB
ajfa-18939	198	53	d	d	VERB
ajfa-18939	198	54	audit	audit	NOUN
ajfa-18939	198	55	ex	ex	PRON
ajfa-18939	198	56	significantly	significantly	ADV
ajfa-18939	198	57	ir	ir	X
ajfa-18939	198	58	strength	strength	NOUN
ajfa-18939	198	59	s	s	AUX
ajfa-18939	198	60	considered	consider	VERB
ajfa-18939	198	61	s	s	VERB
ajfa-18939	198	62	considere	considere	NOUN
ajfa-18939	198	63	ly	ly	ADP
ajfa-18939	198	64	correlated	correlate	VERB
ajfa-18939	198	65	tion	tion	NOUN
ajfa-18939	198	66	is	be	AUX
ajfa-18939	198	67	stron	stron	ADJ
ajfa-18939	198	68	nternal	nternal	ADJ
ajfa-18939	198	69	cont	cont	NOUN
ajfa-18939	198	70	n	n	PRON
ajfa-18939	198	71	journal	journal	NOUN
ajfa-18939	198	72	of	of	ADP
ajfa-18939	198	73	f	f	PROPN
ajfa-18939	198	74	nd	nd	ADV
ajfa-18939	198	75	their	their	VERB
ajfa-18939	198	76	in	in	ADP
ajfa-18939	198	77	oming	ome	VERB
ajfa-18939	198	78	mu	mu	NOUN
ajfa-18939	198	79	litating	litate	VERB
ajfa-18939	198	80	the	the	DET
ajfa-18939	198	81	2003	2003	NUM
ajfa-18939	198	82	)	)	PUNCT
ajfa-18939	198	83	.	.	PUNCT
ajfa-18939	199	1	frequency	frequency	NOUN
ajfa-18939	199	2	52	52	NUM
ajfa-18939	199	3	52	52	NUM
ajfa-18939	199	4	104	104	NUM
ajfa-18939	199	5	21	21	NUM
ajfa-18939	199	6	21	21	NUM
ajfa-18939	199	7	21	21	NUM
ajfa-18939	199	8	41	41	NUM
ajfa-18939	199	9	104	104	NUM
ajfa-18939	199	10	ve	ve	NOUN
ajfa-18939	199	11	statistic	statistic	NOUN
ajfa-18939	199	12	relationship	relationship	NOUN
ajfa-18939	199	13	ience	ience	NOUN
ajfa-18939	200	1	(	(	PUNCT
ajfa-18939	200	2	ex	ex	NOUN
ajfa-18939	200	3	:	:	PUNCT
ajfa-18939	200	4	mean	mean	NOUN
ajfa-18939	200	5	=	=	SYM
ajfa-18939	200	6	4.1	4.1	NUM
ajfa-18939	200	7	ery	ery	NOUN
ajfa-18939	200	8	active	active	ADJ
ajfa-18939	200	9	i	i	PRON
ajfa-18939	200	10	pondents	pondent	NOUN
ajfa-18939	200	11	ag	ag	PROPN
ajfa-18939	200	12	uditors	uditor	NOUN
ajfa-18939	200	13	are	be	AUX
ajfa-18939	200	14	for	for	ADP
ajfa-18939	200	15	auditor	auditor	NOUN
ajfa-18939	200	16	onal	onal	ADJ
ajfa-18939	200	17	auditin	auditin	NOUN
ajfa-18939	200	18	mplying	mplying	NOUN
ajfa-18939	200	19	that	that	DET
ajfa-18939	200	20	xperience	xperience	NOUN
ajfa-18939	200	21	o	o	NOUN
ajfa-18939	200	22	y	y	PROPN
ajfa-18939	200	23	across	across	ADP
ajfa-18939	200	24	sci	sci	PROPN
ajfa-18939	200	25	(	(	PUNCT
ajfa-18939	200	26	akoglu	akoglu	PROPN
ajfa-18939	200	27	,	,	PUNCT
ajfa-18939	200	28	20	20	NUM
ajfa-18939	200	29	d	d	NOUN
ajfa-18939	200	30	a	a	DET
ajfa-18939	200	31	strong	strong	ADJ
ajfa-18939	200	32	ed	ed	NOUN
ajfa-18939	200	33	weak	weak	ADJ
ajfa-18939	200	34	.	.	PUNCT
ajfa-18939	201	1	a	a	DET
ajfa-18939	201	2	d	d	NOUN
ajfa-18939	201	3	with	with	ADP
ajfa-18939	201	4	audit	audit	NOUN
ajfa-18939	201	5	ngly	ngly	ADV
ajfa-18939	201	6	and	and	CCONJ
ajfa-18939	201	7	po	po	X
ajfa-18939	201	8	trols	trols	PROPN
ajfa-18939	201	9	(	(	PUNCT
ajfa-18939	201	10	0.58	0.58	NUM
ajfa-18939	201	11	;	;	PUNCT
ajfa-18939	201	12	finance	finance	PROPN
ajfa-18939	201	13	&	&	CCONJ
ajfa-18939	201	14	ac	ac	PROPN
ajfa-18939	201	15	issn	issn	PROPN
ajfa-18939	201	16	19	19	NUM
ajfa-18939	201	17	2022	2022	NUM
ajfa-18939	201	18	,	,	PUNCT
ajfa-18939	201	19	vol	vol	NOUN
ajfa-18939	201	20	.	.	NOUN
ajfa-18939	201	21	1	1	NUM
ajfa-18939	201	22	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	201	23	nteractions	nteraction	NOUN
ajfa-18939	201	24	.	.	PUNCT
ajfa-18939	202	1	ulticollineari	ulticollineari	PROPN
ajfa-18939	202	2	estimation	estimation	NOUN
ajfa-18939	202	3	5	5	NUM
ajfa-18939	202	4	5	5	NUM
ajfa-18939	202	5	10	10	NUM
ajfa-18939	202	6	2	2	NUM
ajfa-18939	202	7	2	2	NUM
ajfa-18939	202	8	2	2	NUM
ajfa-18939	202	9	3	3	NUM
ajfa-18939	202	10	10	10	NUM
ajfa-18939	202	11	cs	cs	X
ajfa-18939	202	12	and	and	CCONJ
ajfa-18939	202	13	mul	mul	PROPN
ajfa-18939	202	14	ps	ps	NOUN
ajfa-18939	202	15	for	for	ADP
ajfa-18939	202	16	each	each	DET
ajfa-18939	202	17	mean	mean	NOUN
ajfa-18939	202	18	=	=	NOUN
ajfa-18939	202	19	16	16	NUM
ajfa-18939	202	20	)	)	PUNCT
ajfa-18939	202	21	.	.	PUNCT
ajfa-18939	203	1	these	these	PRON
ajfa-18939	203	2	in	in	ADP
ajfa-18939	203	3	recruiti	recruiti	PROPN
ajfa-18939	203	4	gree	gree	PROPN
ajfa-18939	203	5	that	that	SCONJ
ajfa-18939	203	6	the	the	DET
ajfa-18939	203	7	highly	highly	ADV
ajfa-18939	203	8	ed	ed	NOUN
ajfa-18939	203	9	education	education	NOUN
ajfa-18939	203	10	c	c	PROPN
ajfa-18939	203	11	ng	ng	PROPN
ajfa-18939	203	12	title	title	NOUN
ajfa-18939	203	13	and	and	CCONJ
ajfa-18939	203	14	at	at	ADP
ajfa-18939	203	15	they	they	PRON
ajfa-18939	203	16	were	be	AUX
ajfa-18939	203	17	or	or	CCONJ
ajfa-18939	203	18	had	have	AUX
ajfa-18939	203	19	rec	rec	PROPN
ajfa-18939	203	20	ientific	ientific	PROPN
ajfa-18939	203	21	disc	disc	PROPN
ajfa-18939	203	22	018	018	NUM
ajfa-18939	203	23	)	)	PUNCT
ajfa-18939	203	24	.	.	PUNCT
ajfa-18939	204	1	thus	thus	ADV
ajfa-18939	204	2	,	,	PUNCT
ajfa-18939	204	3	coefficient	coefficient	NOUN
ajfa-18939	204	4	,	,	PUNCT
ajfa-18939	204	5	as	as	ADP
ajfa-18939	204	6	a	a	DET
ajfa-18939	204	7	result	result	NOUN
ajfa-18939	204	8	,	,	PUNCT
ajfa-18939	204	9	it	it	PRON
ajfa-18939	204	10	quality	quality	NOUN
ajfa-18939	204	11	,	,	PUNCT
ajfa-18939	204	12	ac	ac	X
ajfa-18939	204	13	ositively	ositively	ADV
ajfa-18939	204	14	as	as	ADP
ajfa-18939	204	15	p	p	X
ajfa-18939	204	16	<	<	X
ajfa-18939	204	17	0.01	0.01	NUM
ajfa-18939	204	18	)	)	PUNCT
ajfa-18939	204	19	a	a	DET
ajfa-18939	204	20	ccounting	ccounte	VERB
ajfa-18939	204	21	946	946	NUM
ajfa-18939	204	22	-	-	PUNCT
ajfa-18939	204	23	052x	052x	NUM
ajfa-18939	204	24	14	14	NUM
ajfa-18939	204	25	,	,	PUNCT
ajfa-18939	204	26	no	no	INTJ
ajfa-18939	204	27	.	.	NOUN
ajfa-18939	204	28	1	1	NUM
ajfa-18939	204	29	think.org/	think.org/	NOUN
ajfa-18939	204	30	it	it	PRON
ajfa-18939	204	31	was	be	AUX
ajfa-18939	204	32	ity	ity	NOUN
ajfa-18939	204	33	and	and	CCONJ
ajfa-18939	204	34	of	of	ADP
ajfa-18939	204	35	both	both	DET
ajfa-18939	204	36	%	%	NOUN
ajfa-18939	204	37	50.00	50.00	NUM
ajfa-18939	204	38	%	%	NOUN
ajfa-18939	204	39	50.00	50.00	NUM
ajfa-18939	204	40	%	%	NOUN
ajfa-18939	204	41	00.00	00.00	NUM
ajfa-18939	204	42	%	%	NOUN
ajfa-18939	204	43	20.19	20.19	NUM
ajfa-18939	204	44	%	%	NOUN
ajfa-18939	204	45	20.19	20.19	NUM
ajfa-18939	204	46	%	%	NOUN
ajfa-18939	204	47	20.19	20.19	NUM
ajfa-18939	204	48	%	%	NOUN
ajfa-18939	204	49	39.42	39.42	NUM
ajfa-18939	204	50	%	%	NOUN
ajfa-18939	204	51	00.00	00.00	NUM
ajfa-18939	204	52	%	%	NOUN
ajfa-18939	204	53	tivariate	tivariate	NOUN
ajfa-18939	204	54	h	h	NOUN
ajfa-18939	204	55	of	of	ADP
ajfa-18939	204	56	the	the	DET
ajfa-18939	204	57	4.18	4.18	NUM
ajfa-18939	204	58	)	)	PUNCT
ajfa-18939	204	59	is	be	AUX
ajfa-18939	204	60	findings	finding	NOUN
ajfa-18939	204	61	ing	ing	ADJ
ajfa-18939	204	62	new	new	ADJ
ajfa-18939	204	63	eir	eir	PRON
ajfa-18939	204	64	firm	firm	NOUN
ajfa-18939	204	65	's	's	PART
ajfa-18939	204	66	ducated	ducate	VERB
ajfa-18939	204	67	.	.	PUNCT
ajfa-18939	205	1	could	could	AUX
ajfa-18939	205	2	be	be	AUX
ajfa-18939	205	3	d	d	AUX
ajfa-18939	205	4	had	have	VERB
ajfa-18939	205	5	an	an	DET
ajfa-18939	205	6	e	e	NOUN
ajfa-18939	205	7	already	already	ADV
ajfa-18939	205	8	ceived	ceive	VERB
ajfa-18939	205	9	a	a	DET
ajfa-18939	205	10	ciplines	cipline	NOUN
ajfa-18939	205	11	,	,	PUNCT
ajfa-18939	205	12	,	,	PUNCT
ajfa-18939	205	13	for	for	ADP
ajfa-18939	205	14	this	this	DET
ajfa-18939	205	15	0.30	0.30	NUM
ajfa-18939	205	16	to	to	ADP
ajfa-18939	205	17	auditor	auditor	NOUN
ajfa-18939	205	18	ccording	ccording	NOUN
ajfa-18939	205	19	sociated	sociate	VERB
ajfa-18939	205	20	and	and	CCONJ
ajfa-18939	205	21	audit	audit	NOUN
ajfa-18939	205	22	procedu	procedu	VERB
ajfa-18939	205	23	it	it	PRON
ajfa-18939	205	24	appea	appea	VERB
ajfa-18939	205	25	table	table	NOUN
ajfa-18939	206	1	2	2	NUM
ajfa-18939	206	2	descrip	descrip	NOUN
ajfa-18939	206	3	minimu	minimu	NOUN
ajfa-18939	206	4	maximu	maximu	NOUN
ajfa-18939	206	5	mean	mean	PROPN
ajfa-18939	206	6	standar	standar	PROPN
ajfa-18939	206	7	median	median	PROPN
ajfa-18939	206	8	cronba	cronba	PROPN
ajfa-18939	206	9	correla	correla	PROPN
ajfa-18939	206	10	ex	ex	PROPN
ajfa-18939	207	1	ed	ed	PROPN
ajfa-18939	207	2	ic	ic	PROPN
ajfa-18939	207	3	ap	ap	PROPN
ajfa-18939	207	4	aq	aq	VERB
ajfa-18939	207	5	a	a	PRON
ajfa-18939	207	6	in	in	ADP
ajfa-18939	207	7	acc	acc	PROPN
ajfa-18939	207	8	table	table	NOUN
ajfa-18939	207	9	3	3	NUM
ajfa-18939	207	10	multiple	multiple	NOUN
ajfa-18939	207	11	the	the	DET
ajfa-18939	207	12	“	"	PUNCT
ajfa-18939	207	13	r	r	NOUN
ajfa-18939	207	14	for	for	ADP
ajfa-18939	207	15	the	the	DET
ajfa-18939	207	16	p	p	NOUN
ajfa-18939	207	17	conside	conside	NOUN
ajfa-18939	207	18	(	(	PUNCT
ajfa-18939	207	19	also	also	ADV
ajfa-18939	207	20	kn	kn	PROPN
ajfa-18939	207	21	variable	variable	ADJ
ajfa-18939	207	22	variable	variable	ADJ
ajfa-18939	207	23	table	table	NOUN
ajfa-18939	207	24	3	3	NUM
ajfa-18939	207	25	model	model	NOUN
ajfa-18939	207	26	1	1	NUM
ajfa-18939	207	27	a	a	DET
ajfa-18939	207	28	predic	predic	ADJ
ajfa-18939	207	29	furtherm	furtherm	NOUN
ajfa-18939	207	30	regressi	regressi	PROPN
ajfa-18939	207	31	conside	conside	PROPN
ajfa-18939	207	32	p.001	p.001	PROPN
ajfa-18939	207	33	;	;	PUNCT
ajfa-18939	207	34	t	t	PROPN
ajfa-18939	207	35	ures	ure	NOUN
ajfa-18939	207	36	(	(	PUNCT
ajfa-18939	207	37	0.59	0.59	NUM
ajfa-18939	207	38	;	;	PUNCT
ajfa-18939	207	39	p	p	NOUN
ajfa-18939	207	40	ars	ar	NOUN
ajfa-18939	207	41	as	as	ADP
ajfa-18939	207	42	thoug	thoug	ADV
ajfa-18939	207	43	.	.	PUNCT
ajfa-18939	208	1	descripti	descripti	PROPN
ajfa-18939	208	2	ptive	ptive	ADJ
ajfa-18939	208	3	statisti	statisti	NOUN
ajfa-18939	208	4	um	um	INTJ
ajfa-18939	208	5	um	um	INTJ
ajfa-18939	208	6	rd	rd	NOUN
ajfa-18939	208	7	deviation	deviation	NOUN
ajfa-18939	208	8	n	n	PRON
ajfa-18939	208	9	ch	ch	NOUN
ajfa-18939	208	10	’s	’s	PART
ajfa-18939	208	11	alphaa	alphaa	PROPN
ajfa-18939	208	12	ation	ation	PROPN
ajfa-18939	208	13	matrix	matrix	NOUN
ajfa-18939	208	14	ordance	ordance	NOUN
ajfa-18939	208	15	wit	wit	NOUN
ajfa-18939	208	16	3	3	NUM
ajfa-18939	208	17	summariz	summariz	NOUN
ajfa-18939	208	18	e	e	AUX
ajfa-18939	208	19	regression	regression	VERB
ajfa-18939	208	20	r	r	NOUN
ajfa-18939	208	21	”	"	PUNCT
ajfa-18939	208	22	column	column	NOUN
ajfa-18939	208	23	d	d	X
ajfa-18939	208	24	predictive	predictive	NOUN
ajfa-18939	208	25	q	q	PROPN
ajfa-18939	208	26	ered	ered	ADJ
ajfa-18939	208	27	to	to	PART
ajfa-18939	208	28	be	be	AUX
ajfa-18939	208	29	a	a	DET
ajfa-18939	208	30	nown	nown	NOUN
ajfa-18939	208	31	as	as	SCONJ
ajfa-18939	208	32	th	th	NUM
ajfa-18939	208	33	es	es	NOUN
ajfa-18939	208	34	explain	explain	VERB
ajfa-18939	208	35	es	es	ADP
ajfa-18939	208	36	account	account	NOUN
ajfa-18939	208	37	f	f	PROPN
ajfa-18939	208	38	3	3	X
ajfa-18939	208	39	.	.	PUNCT
ajfa-18939	208	40	model	model	PROPN
ajfa-18939	208	41	su	su	PROPN
ajfa-18939	208	42	ctors	ctors	PROPN
ajfa-18939	208	43	:	:	PUNCT
ajfa-18939	208	44	(	(	PUNCT
ajfa-18939	208	45	cons	con	NOUN
ajfa-18939	208	46	more	more	ADJ
ajfa-18939	208	47	,	,	PUNCT
ajfa-18939	208	48	the	the	DET
ajfa-18939	208	49	ion	ion	NOUN
ajfa-18939	208	50	model	model	NOUN
ajfa-18939	208	51	f	f	PROPN
ajfa-18939	208	52	ered	ered	AUX
ajfa-18939	208	53	statistic	statistic	VERB
ajfa-18939	208	54	the	the	DET
ajfa-18939	208	55	regressio	regressio	NOUN
ajfa-18939	208	56	p	p	X
ajfa-18939	208	57	<	<	X
ajfa-18939	208	58	0.01	0.01	NUM
ajfa-18939	208	59	)	)	PUNCT
ajfa-18939	208	60	ar	ar	PROPN
ajfa-18939	208	61	gh	gh	PROPN
ajfa-18939	208	62	only	only	ADV
ajfa-18939	208	63	h1	h1	VERB
ajfa-18939	208	64	a	a	DET
ajfa-18939	208	65	i	i	PROPN
ajfa-18939	208	66	ve	ve	AUX
ajfa-18939	208	67	statistic	statistic	NOUN
ajfa-18939	208	68	ics	ic	NOUN
ajfa-18939	209	1	4	4	NUM
ajfa-18939	209	2	n	n	NOUN
ajfa-18939	209	3	0	0	NUM
ajfa-18939	209	4	4	4	NUM
ajfa-18939	209	5	a	a	DET
ajfa-18939	209	6	0	0	NUM
ajfa-18939	210	1	x	x	SYM
ajfa-18939	210	2	0	0	NUM
ajfa-18939	210	3	0	0	NUM
ajfa-18939	210	4	0	0	NUM
ajfa-18939	210	5	0	0	NUM
ajfa-18939	211	1	th	th	X
ajfa-18939	211	2	malcolm	malcolm	PROPN
ajfa-18939	211	3	es	es	ADP
ajfa-18939	211	4	the	the	DET
ajfa-18939	211	5	resu	resu	PROPN
ajfa-18939	211	6	n	n	PRON
ajfa-18939	211	7	model	model	NOUN
ajfa-18939	211	8	ass	ass	NOUN
ajfa-18939	211	9	denotes	denote	VERB
ajfa-18939	211	10	the	the	DET
ajfa-18939	211	11	quality	quality	NOUN
ajfa-18939	211	12	of	of	ADP
ajfa-18939	211	13	th	th	NUM
ajfa-18939	211	14	an	an	DET
ajfa-18939	211	15	acceptab	acceptab	NOUN
ajfa-18939	211	16	he	he	PRON
ajfa-18939	211	17	coefficien	coefficien	VERB
ajfa-18939	211	18	the	the	DET
ajfa-18939	211	19	depend	depend	NOUN
ajfa-18939	211	20	for	for	ADP
ajfa-18939	211	21	73	73	NUM
ajfa-18939	211	22	%	%	NOUN
ajfa-18939	211	23	of	of	ADP
ajfa-18939	211	24	t	t	PROPN
ajfa-18939	211	25	ummary	ummary	ADJ
ajfa-18939	211	26	r	r	PROPN
ajfa-18939	211	27	.85a	.85a	PROPN
ajfa-18939	211	28	stant	stant	PROPN
ajfa-18939	211	29	)	)	PUNCT
ajfa-18939	211	30	,	,	PUNCT
ajfa-18939	211	31	ap	ap	PROPN
ajfa-18939	211	32	,	,	PUNCT
ajfa-18939	211	33	e	e	PROPN
ajfa-18939	211	34	f	f	X
ajfa-18939	211	35	-	-	PUNCT
ajfa-18939	211	36	ratio	ratio	NOUN
ajfa-18939	211	37	in	in	ADP
ajfa-18939	211	38	fits	fit	VERB
ajfa-18939	211	39	the	the	DET
ajfa-18939	211	40	data	datum	NOUN
ajfa-18939	211	41	cally	cally	ADV
ajfa-18939	211	42	signif	signif	VERB
ajfa-18939	211	43	on	on	ADP
ajfa-18939	211	44	model	model	NOUN
ajfa-18939	211	45	fi	fi	NOUN
ajfa-18939	211	46	re	re	ADP
ajfa-18939	211	47	only	only	ADV
ajfa-18939	211	48	mod	mod	PROPN
ajfa-18939	211	49	and	and	CCONJ
ajfa-18939	211	50	h2	h2	NOUN
ajfa-18939	211	51	are	be	AUX
ajfa-18939	211	52	s	s	PROPN
ajfa-18939	211	53	s	s	X
ajfa-18939	211	54	and	and	CCONJ
ajfa-18939	211	55	correl	correl	NOUN
ajfa-18939	211	56	ex	ex	X
ajfa-18939	211	57	2	2	NUM
ajfa-18939	211	58	5	5	NUM
ajfa-18939	211	59	4.18	4.18	NUM
ajfa-18939	211	60	0.68	0.68	NUM
ajfa-18939	211	61	4.25	4.25	NUM
ajfa-18939	211	62	0.83	0.83	NUM
ajfa-18939	211	63	1	1	NUM
ajfa-18939	211	64	0.79	0.79	NUM
ajfa-18939	211	65	0.56	0.56	NUM
ajfa-18939	211	66	0.54	0.54	NUM
ajfa-18939	211	67	0.80	0.80	NUM
ajfa-18939	211	68	m	m	NOUN
ajfa-18939	211	69	(	(	PUNCT
ajfa-18939	211	70	2003	2003	NUM
ajfa-18939	211	71	)	)	PUNCT
ajfa-18939	211	72	,	,	PUNCT
ajfa-18939	211	73	a	a	DET
ajfa-18939	211	74	c	c	NOUN
ajfa-18939	211	75	lts	lts	NOUN
ajfa-18939	211	76	of	of	ADP
ajfa-18939	211	77	multi	multi	PROPN
ajfa-18939	211	78	sumptions	sumption	NOUN
ajfa-18939	211	79	w	w	NOUN
ajfa-18939	211	80	correlation	correlation	NOUN
ajfa-18939	211	81	he	he	PRON
ajfa-18939	211	82	dependen	dependen	VERB
ajfa-18939	211	83	le	le	X
ajfa-18939	211	84	level	level	NOUN
ajfa-18939	211	85	of	of	ADP
ajfa-18939	211	86	nt	not	PART
ajfa-18939	211	87	of	of	ADP
ajfa-18939	211	88	determ	determ	NOUN
ajfa-18939	211	89	dent	dent	NOUN
ajfa-18939	211	90	variab	variab	NOUN
ajfa-18939	211	91	the	the	DET
ajfa-18939	211	92	variance	variance	NOUN
ajfa-18939	211	93	ed	ed	NOUN
ajfa-18939	211	94	,	,	PUNCT
ajfa-18939	211	95	ic	ic	PROPN
ajfa-18939	211	96	,	,	PUNCT
ajfa-18939	211	97	ex	ex	X
ajfa-18939	211	98	the	the	DET
ajfa-18939	211	99	anov	anov	NOUN
ajfa-18939	211	100	a	a	DET
ajfa-18939	211	101	well	well	ADV
ajfa-18939	211	102	.	.	PUNCT
ajfa-18939	212	1	as	as	SCONJ
ajfa-18939	212	2	t	t	PROPN
ajfa-18939	212	3	ficant	ficant	NOUN
ajfa-18939	212	4	in	in	AUX
ajfa-18939	212	5	pre	pre	VERB
ajfa-18939	212	6	its	its	PRON
ajfa-18939	212	7	the	the	DET
ajfa-18939	212	8	data	data	NOUN
ajfa-18939	212	9	w	w	ADV
ajfa-18939	212	10	31	31	NUM
ajfa-18939	212	11	derately	derately	ADV
ajfa-18939	212	12	ass	ass	NOUN
ajfa-18939	212	13	supported	support	VERB
ajfa-18939	212	14	.	.	PUNCT
ajfa-18939	213	1	lation	lation	NOUN
ajfa-18939	213	2	matri	matri	PROPN
ajfa-18939	213	3	ed	ed	PROPN
ajfa-18939	213	4	1	1	NUM
ajfa-18939	213	5	5	5	NUM
ajfa-18939	213	6	4.16	4.16	NUM
ajfa-18939	213	7	0.75	0.75	NUM
ajfa-18939	213	8	4.25	4.25	NUM
ajfa-18939	213	9	0.84	0.84	NUM
ajfa-18939	213	10	1	1	NUM
ajfa-18939	213	11	0.50	0.50	NUM
ajfa-18939	213	12	0.49	0.49	NUM
ajfa-18939	213	13	0.79	0.79	NUM
ajfa-18939	213	14	cronbach	cronbach	NOUN
ajfa-18939	213	15	’s	’s	PART
ajfa-18939	213	16	iple	iple	ADJ
ajfa-18939	213	17	regress	regress	NOUN
ajfa-18939	213	18	was	be	AUX
ajfa-18939	213	19	examine	examine	VERB
ajfa-18939	213	20	n	n	PRON
ajfa-18939	213	21	coefficient	coefficient	NOUN
ajfa-18939	213	22	nt	not	PART
ajfa-18939	213	23	variable	variable	ADJ
ajfa-18939	213	24	:	:	PUNCT
ajfa-18939	213	25	prediction	prediction	NOUN
ajfa-18939	213	26	.	.	PUNCT
ajfa-18939	214	1	mination	mination	NOUN
ajfa-18939	214	2	)	)	PUNCT
ajfa-18939	214	3	,	,	PUNCT
ajfa-18939	214	4	w	w	PROPN
ajfa-18939	214	5	ble	ble	PROPN
ajfa-18939	214	6	.	.	PUNCT
ajfa-18939	215	1	the	the	DET
ajfa-18939	215	2	va	va	PROPN
ajfa-18939	215	3	e	e	PROPN
ajfa-18939	215	4	in	in	ADP
ajfa-18939	215	5	audit	audit	NOUN
ajfa-18939	215	6	qu	qu	PROPN
ajfa-18939	215	7	r2	r2	PROPN
ajfa-18939	215	8	.73	.73	NUM
ajfa-18939	215	9	va	va	PROPN
ajfa-18939	215	10	table	table	NOUN
ajfa-18939	215	11	(	(	PUNCT
ajfa-18939	215	12	the	the	DET
ajfa-18939	215	13	table	table	NOUN
ajfa-18939	215	14	in	in	ADP
ajfa-18939	215	15	edicting	edicte	VERB
ajfa-18939	215	16	the	the	DET
ajfa-18939	215	17	well	well	NOUN
ajfa-18939	215	18	.	.	PUNCT
ajfa-18939	216	1	asian	asian	ADJ
ajfa-18939	216	2	ociated	ociate	VERB
ajfa-18939	216	3	with	with	ADP
ajfa-18939	216	4	ix	ix	PROPN
ajfa-18939	216	5	3	3	NUM
ajfa-18939	216	6	0	0	NUM
ajfa-18939	216	7	3	3	NUM
ajfa-18939	216	8	0	0	NUM
ajfa-18939	216	9	0	0	NUM
ajfa-18939	216	10	0	0	NUM
ajfa-18939	217	1	alpha	alpha	NOUN
ajfa-18939	217	2	of	of	ADP
ajfa-18939	217	3	0	0	NUM
ajfa-18939	217	4	.	.	PUNCT
ajfa-18939	218	1	sion	sion	NOUN
ajfa-18939	218	2	analyse	analyse	PROPN
ajfa-18939	218	3	ed	ed	NOUN
ajfa-18939	218	4	in	in	ADP
ajfa-18939	218	5	light	light	ADJ
ajfa-18939	218	6	o	o	PROPN
ajfa-18939	218	7	t	t	PROPN
ajfa-18939	218	8	's	's	PART
ajfa-18939	218	9	value	value	NOUN
ajfa-18939	218	10	.	.	PUNCT
ajfa-18939	219	1	r	r	NOUN
ajfa-18939	219	2	in	in	ADP
ajfa-18939	219	3	this	this	DET
ajfa-18939	219	4	case	case	NOUN
ajfa-18939	219	5	the	the	DET
ajfa-18939	219	6	“	"	PUNCT
ajfa-18939	219	7	r2	r2	PROPN
ajfa-18939	219	8	”	"	PUNCT
ajfa-18939	219	9	which	which	PRON
ajfa-18939	219	10	show	show	VERB
ajfa-18939	219	11	alue	alue	NOUN
ajfa-18939	219	12	of	of	ADP
ajfa-18939	219	13	0.7	0.7	NUM
ajfa-18939	219	14	uality	uality	NOUN
ajfa-18939	219	15	.	.	PUNCT
ajfa-18939	220	1	adj	adj	NOUN
ajfa-18939	220	2	(	(	PUNCT
ajfa-18939	220	3	table	table	NOUN
ajfa-18939	220	4	4	4	NUM
ajfa-18939	220	5	)	)	PUNCT
ajfa-18939	220	6	in	in	ADP
ajfa-18939	220	7	dicates	dicate	NOUN
ajfa-18939	220	8	,	,	PUNCT
ajfa-18939	220	9	the	the	DET
ajfa-18939	220	10	e	e	NOUN
ajfa-18939	220	11	dependen	dependen	VERB
ajfa-18939	220	12	n	n	DET
ajfa-18939	220	13	journal	journal	PROPN
ajfa-18939	220	14	of	of	ADP
ajfa-18939	220	15	f	f	PROPN
ajfa-18939	220	16	h	h	PROPN
ajfa-18939	220	17	audit	audit	NOUN
ajfa-18939	221	1	qual	qual	PROPN
ajfa-18939	221	2	ic	ic	PROPN
ajfa-18939	221	3	1	1	NUM
ajfa-18939	221	4	5	5	NUM
ajfa-18939	221	5	3.68	3.68	NUM
ajfa-18939	221	6	0.96	0.96	NUM
ajfa-18939	221	7	3.75	3.75	NUM
ajfa-18939	221	8	0.88	0.88	NUM
ajfa-18939	221	9	1	1	NUM
ajfa-18939	221	10	0.79	0.79	NUM
ajfa-18939	221	11	0.58	0.58	NUM
ajfa-18939	221	12	80	80	NUM
ajfa-18939	221	13	is	be	AUX
ajfa-18939	221	14	accept	accept	VERB
ajfa-18939	221	15	es	es	NOUN
ajfa-18939	221	16	.	.	PUNCT
ajfa-18939	221	17	complia	complia	PROPN
ajfa-18939	221	18	of	of	ADP
ajfa-18939	221	19	chatterje	chatterje	NOUN
ajfa-18939	221	20	can	can	AUX
ajfa-18939	221	21	be	be	AUX
ajfa-18939	221	22	tho	tho	ADJ
ajfa-18939	221	23	,	,	PUNCT
ajfa-18939	221	24	audit	audit	NOUN
ajfa-18939	221	25	quali	quali	PROPN
ajfa-18939	221	26	column	column	PROPN
ajfa-18939	221	27	den	den	PROPN
ajfa-18939	221	28	ws	ws	NOUN
ajfa-18939	221	29	how	how	SCONJ
ajfa-18939	221	30	muc	muc	ADJ
ajfa-18939	221	31	73	73	NUM
ajfa-18939	221	32	indicates	indicate	VERB
ajfa-18939	221	33	justed	juste	VERB
ajfa-18939	221	34	r2	r2	PROPN
ajfa-18939	221	35	.72	.72	NUM
ajfa-18939	221	36	ndicates	ndicates	PROPN
ajfa-18939	221	37	w	w	PROPN
ajfa-18939	221	38	e	e	NOUN
ajfa-18939	221	39	independe	independe	NOUN
ajfa-18939	221	40	nt	not	PART
ajfa-18939	221	41	variable	variable	NOUN
ajfa-18939	221	42	,	,	PUNCT
ajfa-18939	221	43	finance	finance	PROPN
ajfa-18939	221	44	&	&	CCONJ
ajfa-18939	221	45	ac	ac	PROPN
ajfa-18939	221	46	issn	issn	PROPN
ajfa-18939	221	47	19	19	NUM
ajfa-18939	221	48	2022	2022	NUM
ajfa-18939	221	49	,	,	PUNCT
ajfa-18939	221	50	vol	vol	NOUN
ajfa-18939	221	51	.	.	NOUN
ajfa-18939	221	52	1	1	NUM
ajfa-18939	222	1	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	222	2	lity	lity	NOUN
ajfa-18939	222	3	.	.	PUNCT
ajfa-18939	223	1	at	at	ADP
ajfa-18939	223	2	first	first	ADV
ajfa-18939	223	3	ap	ap	PROPN
ajfa-18939	223	4	1	1	NUM
ajfa-18939	223	5	5	5	NUM
ajfa-18939	223	6	3.76	3.76	NUM
ajfa-18939	223	7	0.93	0.93	NUM
ajfa-18939	223	8	4.00	4.00	NUM
ajfa-18939	223	9	0.83	0.83	NUM
ajfa-18939	223	10	1	1	NUM
ajfa-18939	223	11	0.59	0.59	NUM
ajfa-18939	223	12	table	table	NOUN
ajfa-18939	223	13	.	.	PUNCT
ajfa-18939	224	1	ance	ance	NOUN
ajfa-18939	224	2	with	with	ADP
ajfa-18939	224	3	c	c	PROPN
ajfa-18939	224	4	ee	ee	PROPN
ajfa-18939	224	5	and	and	CCONJ
ajfa-18939	224	6	hadi	hadi	PROPN
ajfa-18939	224	7	ought	ought	AUX
ajfa-18939	224	8	of	of	ADP
ajfa-18939	224	9	as	as	ADP
ajfa-18939	224	10	ity	ity	PROPN
ajfa-18939	224	11	.	.	PUNCT
ajfa-18939	225	1	a	a	DET
ajfa-18939	225	2	value	value	NOUN
ajfa-18939	225	3	enotes	enote	VERB
ajfa-18939	225	4	the	the	DET
ajfa-18939	225	5	r	r	NOUN
ajfa-18939	225	6	ch	ch	NOUN
ajfa-18939	225	7	the	the	DET
ajfa-18939	225	8	inde	inde	PROPN
ajfa-18939	225	9	s	s	PART
ajfa-18939	225	10	that	that	DET
ajfa-18939	225	11	inde	inde	PROPN
ajfa-18939	225	12	std	std	NOUN
ajfa-18939	225	13	.	.	PUNCT
ajfa-18939	226	1	e	e	NOUN
ajfa-18939	226	2	.4	.4	NUM
ajfa-18939	226	3	whether	whether	SCONJ
ajfa-18939	226	4	the	the	DET
ajfa-18939	226	5	ent	ent	NOUN
ajfa-18939	226	6	variables	variable	VERB
ajfa-18939	226	7	f	f	PROPN
ajfa-18939	226	8	(	(	PUNCT
ajfa-18939	226	9	4	4	NUM
ajfa-18939	226	10	,	,	PUNCT
ajfa-18939	226	11	99	99	NUM
ajfa-18939	226	12	)	)	PUNCT
ajfa-18939	226	13	=	=	NOUN
ajfa-18939	226	14	ccounting	ccounte	VERB
ajfa-18939	226	15	946	946	NUM
ajfa-18939	226	16	-	-	PUNCT
ajfa-18939	226	17	052x	052x	NUM
ajfa-18939	226	18	14	14	NUM
ajfa-18939	226	19	,	,	PUNCT
ajfa-18939	226	20	no	no	INTJ
ajfa-18939	226	21	.	.	NOUN
ajfa-18939	226	22	1	1	NUM
ajfa-18939	226	23	think.org/	think.org/	NOUN
ajfa-18939	226	24	t	t	PROPN
ajfa-18939	226	25	glance	glance	NOUN
ajfa-18939	226	26	,	,	PUNCT
ajfa-18939	226	27	aq	aq	X
ajfa-18939	226	28	1	1	NUM
ajfa-18939	226	29	5	5	NUM
ajfa-18939	226	30	4.10	4.10	NUM
ajfa-18939	226	31	0.82	0.82	NUM
ajfa-18939	226	32	4.25	4.25	NUM
ajfa-18939	226	33	0.81	0.81	NUM
ajfa-18939	226	34	1	1	NUM
ajfa-18939	226	35	common	common	ADJ
ajfa-18939	226	36	i	i	PRON
ajfa-18939	226	37	(	(	PUNCT
ajfa-18939	226	38	2012	2012	NUM
ajfa-18939	226	39	)	)	PUNCT
ajfa-18939	226	40	.	.	PUNCT
ajfa-18939	227	1	a	a	DET
ajfa-18939	227	2	proxy	proxy	NOUN
ajfa-18939	227	3	e	e	NOUN
ajfa-18939	227	4	of.85	of.85	NOUN
ajfa-18939	227	5	is	be	AUX
ajfa-18939	227	6	r2	r2	NOUN
ajfa-18939	227	7	value	value	NOUN
ajfa-18939	227	8	ependent	ependent	ADJ
ajfa-18939	227	9	ependent	ependent	NOUN
ajfa-18939	227	10	error	error	NOUN
ajfa-18939	227	11	44	44	NUM
ajfa-18939	227	12	overall	overall	NOUN
ajfa-18939	227	13	s	s	PART
ajfa-18939	227	14	can	can	AUX
ajfa-18939	227	15	be	be	AUX
ajfa-18939	227	16	=	=	PROPN
ajfa-18939	227	17	64.02	64.02	NUM
ajfa-18939	227	18	,	,	PUNCT
ajfa-18939	227	19	table	table	NOUN
ajfa-18939	227	20	4	4	NUM
ajfa-18939	227	21	model	model	NOUN
ajfa-18939	227	22	1	1	NUM
ajfa-18939	227	23	a.	a.	NOUN
ajfa-18939	227	24	depe	depe	PROPN
ajfa-18939	227	25	b.	b.	PROPN
ajfa-18939	227	26	predi	predi	PROPN
ajfa-18939	227	27	table	table	NOUN
ajfa-18939	227	28	5	5	NUM
ajfa-18939	227	29	variable	variable	NOUN
ajfa-18939	227	30	coeffici	coeffici	NOUN
ajfa-18939	227	31	from	from	ADP
ajfa-18939	227	32	ze	ze	NOUN
ajfa-18939	227	33	table	table	NOUN
ajfa-18939	227	34	5	5	NUM
ajfa-18939	227	35	model	model	NOUN
ajfa-18939	227	36	1	1	NUM
ajfa-18939	227	37	c	c	PROPN
ajfa-18939	227	38	a	a	DET
ajfa-18939	227	39	a.	a.	NOUN
ajfa-18939	227	40	depe	depe	NOUN
ajfa-18939	227	41	the	the	DET
ajfa-18939	227	42	reg	reg	NOUN
ajfa-18939	227	43	(	(	PUNCT
ajfa-18939	227	44	<	<	NOUN
ajfa-18939	227	45	0.001	0.001	NUM
ajfa-18939	227	46	quality	quality	NOUN
ajfa-18939	227	47	.	.	PUNCT
ajfa-18939	228	1	educatio	educatio	NOUN
ajfa-18939	228	2	the	the	DET
ajfa-18939	228	3	sig	sig	PROPN
ajfa-18939	228	4	educatio	educatio	PROPN
ajfa-18939	228	5	bröchel	bröchel	PROPN
ajfa-18939	228	6	prior	prior	ADV
ajfa-18939	228	7	re	re	X
ajfa-18939	228	8	(	(	PUNCT
ajfa-18939	228	9	clikem	clikem	VERB
ajfa-18939	228	10	hypothe	hypothe	DET
ajfa-18939	228	11	investig	investig	NOUN
ajfa-18939	228	12	and	and	CCONJ
ajfa-18939	228	13	pro	pro	ADJ
ajfa-18939	228	14	actively	actively	ADV
ajfa-18939	228	15	level	level	NOUN
ajfa-18939	228	16	of	of	ADP
ajfa-18939	228	17	result	result	NOUN
ajfa-18939	228	18	is	be	AUX
ajfa-18939	228	19	and	and	CCONJ
ajfa-18939	228	20	rub	rub	VERB
ajfa-18939	228	21	4	4	NUM
ajfa-18939	228	22	.	.	PUNCT
ajfa-18939	229	1	anovaa	anovaa	PROPN
ajfa-18939	229	2	regress	regress	PROPN
ajfa-18939	229	3	residua	residua	PROPN
ajfa-18939	229	4	total	total	ADJ
ajfa-18939	229	5	endent	endent	NOUN
ajfa-18939	229	6	varia	varia	NOUN
ajfa-18939	229	7	ictors	ictor	NOUN
ajfa-18939	229	8	:	:	PUNCT
ajfa-18939	229	9	(	(	PUNCT
ajfa-18939	229	10	con	con	PROPN
ajfa-18939	229	11	5	5	NUM
ajfa-18939	229	12	,	,	PUNCT
ajfa-18939	229	13	on	on	ADP
ajfa-18939	229	14	the	the	DET
ajfa-18939	229	15	o	o	PROPN
ajfa-18939	229	16	e.	e.	PROPN
ajfa-18939	229	17	this	this	DET
ajfa-18939	229	18	test	test	NOUN
ajfa-18939	229	19	ients	ient	NOUN
ajfa-18939	229	20	equal	equal	ADJ
ajfa-18939	229	21	ero	ero	PROPN
ajfa-18939	229	22	(	(	PUNCT
ajfa-18939	229	23	zero	zero	NUM
ajfa-18939	229	24	)	)	PUNCT
ajfa-18939	229	25	.	.	PUNCT
ajfa-18939	230	1	t	t	PROPN
ajfa-18939	230	2	.	.	PUNCT
ajfa-18939	231	1	coefficien	coefficien	PROPN
ajfa-18939	231	2	constant	constant	ADJ
ajfa-18939	231	3	ex	ex	X
ajfa-18939	231	4	ed	ed	NOUN
ajfa-18939	231	5	ic	ic	PROPN
ajfa-18939	231	6	ap	ap	PROPN
ajfa-18939	231	7	endent	endent	PROPN
ajfa-18939	231	8	vari	vari	PROPN
ajfa-18939	231	9	gression	gression	NOUN
ajfa-18939	231	10	re	re	ADP
ajfa-18939	231	11	1	1	NUM
ajfa-18939	231	12	)	)	PUNCT
ajfa-18939	231	13	and	and	CCONJ
ajfa-18939	231	14	audi	audi	PROPN
ajfa-18939	231	15	h3	h3	NOUN
ajfa-18939	231	16	is	be	AUX
ajfa-18939	231	17	not	not	PART
ajfa-18939	231	18	on	on	ADP
ajfa-18939	231	19	and	and	CCONJ
ajfa-18939	231	20	audi	audi	PROPN
ajfa-18939	232	1	gnificance	gnificance	PROPN
ajfa-18939	232	2	l	l	PROPN
ajfa-18939	232	3	on	on	ADP
ajfa-18939	232	4	to	to	PART
ajfa-18939	232	5	impr	impr	VERB
ajfa-18939	232	6	ler	ler	PROPN
ajfa-18939	232	7	et	et	PROPN
ajfa-18939	232	8	al	al	PROPN
ajfa-18939	232	9	.	.	PROPN
ajfa-18939	232	10	's	's	PART
ajfa-18939	232	11	(	(	PUNCT
ajfa-18939	232	12	esearch	esearch	NOUN
ajfa-18939	232	13	has	have	VERB
ajfa-18939	232	14	man	man	NOUN
ajfa-18939	232	15	,	,	PUNCT
ajfa-18939	232	16	schwa	schwa	ADJ
ajfa-18939	232	17	esis	esis	NOUN
ajfa-18939	232	18	.	.	PUNCT
ajfa-18939	233	1	it	it	PRON
ajfa-18939	233	2	is	be	AUX
ajfa-18939	233	3	re	re	AUX
ajfa-18939	233	4	gated	gate	VERB
ajfa-18939	233	5	in	in	ADP
ajfa-18939	233	6	this	this	DET
ajfa-18939	233	7	ofessional	ofessional	NOUN
ajfa-18939	233	8	c	c	PROPN
ajfa-18939	233	9	y	y	PROPN
ajfa-18939	233	10	recruit	recruit	PROPN
ajfa-18939	233	11	qu	qu	PROPN
ajfa-18939	233	12	f	f	PROPN
ajfa-18939	233	13	these	these	DET
ajfa-18939	233	14	two	two	NUM
ajfa-18939	233	15	s	s	NOUN
ajfa-18939	233	16	contrary	contrary	NOUN
ajfa-18939	233	17	t	t	PROPN
ajfa-18939	233	18	bino	bino	PROPN
ajfa-18939	233	19	and	and	CCONJ
ajfa-18939	233	20	vi	vi	PROPN
ajfa-18939	233	21	sum	sum	NOUN
ajfa-18939	233	22	sion	sion	NOUN
ajfa-18939	233	23	al	al	PROPN
ajfa-18939	233	24	able	able	ADJ
ajfa-18939	233	25	:	:	PUNCT
ajfa-18939	233	26	aq	aq	NOUN
ajfa-18939	233	27	nstant	nstant	NOUN
ajfa-18939	233	28	)	)	PUNCT
ajfa-18939	233	29	,	,	PUNCT
ajfa-18939	233	30	ap	ap	PROPN
ajfa-18939	233	31	,	,	PUNCT
ajfa-18939	233	32	other	other	ADJ
ajfa-18939	233	33	hand	hand	NOUN
ajfa-18939	233	34	,	,	PUNCT
ajfa-18939	233	35	t	t	PROPN
ajfa-18939	233	36	determine	determine	VERB
ajfa-18939	233	37	0	0	NUM
ajfa-18939	233	38	(	(	PUNCT
ajfa-18939	233	39	zero	zero	NUM
ajfa-18939	233	40	)	)	PUNCT
ajfa-18939	233	41	.	.	PUNCT
ajfa-18939	234	1	i	i	PRON
ajfa-18939	234	2	the	the	DET
ajfa-18939	234	3	“	"	PUNCT
ajfa-18939	234	4	t	t	PROPN
ajfa-18939	234	5	”	"	PUNCT
ajfa-18939	234	6	and	and	CCONJ
ajfa-18939	234	7	ntsa	ntsa	VERB
ajfa-18939	234	8	standardiz	standardiz	PROPN
ajfa-18939	234	9	coefficien	coefficien	PROPN
ajfa-18939	235	1	b	b	PROPN
ajfa-18939	235	2	s	s	ADP
ajfa-18939	235	3	e	e	PROPN
ajfa-18939	235	4	-.25	-.25	PROPN
ajfa-18939	235	5	.46	.46	NUM
ajfa-18939	235	6	.42	.42	NUM
ajfa-18939	235	7	.04	.04	NUM
ajfa-18939	235	8	.14	.14	NUM
ajfa-18939	235	9	able	able	ADJ
ajfa-18939	235	10	:	:	PUNCT
ajfa-18939	235	11	aq	aq	X
ajfa-18939	235	12	sults	sult	NOUN
ajfa-18939	235	13	suppo	suppo	PROPN
ajfa-18939	235	14	itor	itor	PROPN
ajfa-18939	235	15	educati	educati	PROPN
ajfa-18939	235	16	supported	support	VERB
ajfa-18939	235	17	b	b	NUM
ajfa-18939	235	18	it	it	PRON
ajfa-18939	235	19	quality	quality	NOUN
ajfa-18939	235	20	.	.	PUNCT
ajfa-18939	236	1	level	level	NOUN
ajfa-18939	236	2	of	of	ADP
ajfa-18939	236	3	th	th	NUM
ajfa-18939	236	4	rove	rove	PROPN
ajfa-18939	236	5	and	and	CCONJ
ajfa-18939	236	6	en	en	PROPN
ajfa-18939	236	7	(	(	PUNCT
ajfa-18939	236	8	2004	2004	NUM
ajfa-18939	236	9	)	)	PUNCT
ajfa-18939	236	10	find	find	VERB
ajfa-18939	236	11	s	s	PRON
ajfa-18939	236	12	establishe	establishe	NOUN
ajfa-18939	236	13	artz	artz	PROPN
ajfa-18939	236	14	,	,	PUNCT
ajfa-18939	236	15	&	&	CCONJ
ajfa-18939	236	16	lath	lath	NOUN
ajfa-18939	236	17	easonable	easonable	NOUN
ajfa-18939	236	18	to	to	ADP
ajfa-18939	236	19	s	s	PROPN
ajfa-18939	236	20	study	study	PROPN
ajfa-18939	236	21	,	,	PUNCT
ajfa-18939	236	22	inc	inc	PROPN
ajfa-18939	236	23	certification	certification	PROPN
ajfa-18939	236	24	ualified	ualifie	VERB
ajfa-18939	236	25	audi	audi	PROPN
ajfa-18939	236	26	variables	variables	PROPN
ajfa-18939	236	27	ar	ar	PROPN
ajfa-18939	236	28	to	to	ADP
ajfa-18939	236	29	previous	previous	ADJ
ajfa-18939	236	30	itolla	itolla	NOUN
ajfa-18939	236	31	(	(	PUNCT
ajfa-18939	236	32	2014	2014	NUM
ajfa-18939	236	33	of	of	ADP
ajfa-18939	236	34	squares	square	NOUN
ajfa-18939	236	35	48.96	48.96	NUM
ajfa-18939	236	36	18.16	18.16	NUM
ajfa-18939	236	37	67.12	67.12	NUM
ajfa-18939	236	38	ed	ed	NOUN
ajfa-18939	236	39	,	,	PUNCT
ajfa-18939	236	40	ic	ic	PROPN
ajfa-18939	236	41	,	,	PUNCT
ajfa-18939	236	42	ex	ex	PRON
ajfa-18939	236	43	,	,	PUNCT
ajfa-18939	236	44	determine	determine	VERB
ajfa-18939	236	45	es	es	ADP
ajfa-18939	237	1	whether	whether	SCONJ
ajfa-18939	237	2	if	if	SCONJ
ajfa-18939	237	3	p.05	p.05	NOUN
ajfa-18939	237	4	,	,	PUNCT
ajfa-18939	237	5	the	the	DET
ajfa-18939	237	6	“	"	PUNCT
ajfa-18939	237	7	sig	sig	NOUN
ajfa-18939	237	8	.	.	PUNCT
ajfa-18939	237	9	”	"	PUNCT
ajfa-18939	237	10	colum	colum	NOUN
ajfa-18939	237	11	zed	ze	VERB
ajfa-18939	237	12	nts	nts	PROPN
ajfa-18939	237	13	stan	stan	PROPN
ajfa-18939	237	14	coe	coe	PROPN
ajfa-18939	238	1	std	std	PROPN
ajfa-18939	238	2	.	.	PUNCT
ajfa-18939	239	1	rror	rror	PROPN
ajfa-18939	239	2	b	b	PROPN
ajfa-18939	239	3	.279	.279	NUM
ajfa-18939	239	4	.111	.111	NUM
ajfa-18939	239	5	.096	.096	NUM
ajfa-18939	239	6	.077	.077	NUM
ajfa-18939	239	7	.079	.079	NUM
ajfa-18939	239	8	ort	ort	PROPN
ajfa-18939	239	9	h1	h1	NOUN
ajfa-18939	239	10	and	and	CCONJ
ajfa-18939	239	11	ion	ion	NOUN
ajfa-18939	239	12	(	(	PUNCT
ajfa-18939	239	13	<	<	X
ajfa-18939	239	14	.001	.001	NUM
ajfa-18939	239	15	)	)	PUNCT
ajfa-18939	239	16	because	because	SCONJ
ajfa-18939	239	17	the	the	DET
ajfa-18939	239	18	he	he	PRON
ajfa-18939	239	19	second	second	ADJ
ajfa-18939	239	20	h	h	NOUN
ajfa-18939	239	21	nhance	nhance	NOUN
ajfa-18939	239	22	aud	aud	PROPN
ajfa-18939	239	23	ding	ding	PROPN
ajfa-18939	239	24	that	that	SCONJ
ajfa-18939	239	25	a	a	DET
ajfa-18939	239	26	m	m	NOUN
ajfa-18939	239	27	d	d	NOUN
ajfa-18939	239	28	a	a	DET
ajfa-18939	239	29	negativ	negativ	PROPN
ajfa-18939	239	30	han	han	PROPN
ajfa-18939	239	31	,	,	PUNCT
ajfa-18939	239	32	2001	2001	NUM
ajfa-18939	239	33	;	;	PUNCT
ajfa-18939	239	34	o	o	PROPN
ajfa-18939	239	35	argue	argue	VERB
ajfa-18939	239	36	that	that	SCONJ
ajfa-18939	239	37	cluding	clude	VERB
ajfa-18939	239	38	adv	adv	PROPN
ajfa-18939	239	39	n	n	PRON
ajfa-18939	239	40	will	will	AUX
ajfa-18939	239	41	have	have	VERB
ajfa-18939	239	42	itors	itor	NOUN
ajfa-18939	239	43	.	.	PUNCT
ajfa-18939	240	1	h4	h4	NOUN
ajfa-18939	240	2	an	an	DET
ajfa-18939	240	3	re	re	NOUN
ajfa-18939	240	4	much	much	ADJ
ajfa-18939	240	5	hig	hig	PROPN
ajfa-18939	240	6	studies	study	NOUN
ajfa-18939	240	7	con	con	PROPN
ajfa-18939	240	8	)	)	PUNCT
ajfa-18939	240	9	.	.	PUNCT
ajfa-18939	241	1	however	however	ADV
ajfa-18939	241	2	32	32	NUM
ajfa-18939	241	3	df	df	NOUN
ajfa-18939	241	4	4	4	NUM
ajfa-18939	241	5	99	99	NUM
ajfa-18939	241	6	100	100	NUM
ajfa-18939	241	7	x	x	SYM
ajfa-18939	241	8	es	es	ADP
ajfa-18939	241	9	the	the	DET
ajfa-18939	241	10	stati	stati	PROPN
ajfa-18939	241	11	the	the	DET
ajfa-18939	241	12	popul	popul	PROPN
ajfa-18939	241	13	e	e	PRON
ajfa-18939	241	14	coefficien	coefficien	NOUN
ajfa-18939	241	15	umns	umn	NOUN
ajfa-18939	241	16	contain	contain	VERB
ajfa-18939	241	17	ndardized	ndardized	ADJ
ajfa-18939	241	18	efficients	efficient	NOUN
ajfa-18939	241	19	beta	beta	PROPN
ajfa-18939	241	20	.384	.384	NUM
ajfa-18939	241	21	.384	.384	NUM
ajfa-18939	241	22	.047	.047	NUM
ajfa-18939	241	23	.158	.158	NUM
ajfa-18939	241	24	h2	h2	PROPN
ajfa-18939	241	25	becau	becau	NOUN
ajfa-18939	241	26	)	)	PUNCT
ajfa-18939	241	27	are	be	AUX
ajfa-18939	241	28	positi	positi	PROPN
ajfa-18939	241	29	ere	ere	PROPN
ajfa-18939	241	30	is	be	AUX
ajfa-18939	241	31	no	no	DET
ajfa-18939	241	32	ev	ev	PRON
ajfa-18939	241	33	hypothesis	hypothesis	NOUN
ajfa-18939	241	34	dit	dit	NOUN
ajfa-18939	241	35	quality	quality	NOUN
ajfa-18939	241	36	.	.	PUNCT
ajfa-18939	242	1	more	more	ADV
ajfa-18939	242	2	know	know	VERB
ajfa-18939	242	3	ve	ve	PROPN
ajfa-18939	242	4	correlati	correlati	PROPN
ajfa-18939	242	5	anis	anis	PROPN
ajfa-18939	242	6	,	,	PUNCT
ajfa-18939	242	7	2017	2017	NUM
ajfa-18939	242	8	t	t	NOUN
ajfa-18939	242	9	the	the	DET
ajfa-18939	242	10	defini	defini	PROPN
ajfa-18939	242	11	vanced	vanced	PROPN
ajfa-18939	242	12	educ	educ	VERB
ajfa-18939	242	13	little	little	ADJ
ajfa-18939	242	14	effec	effec	PROPN
ajfa-18939	242	15	nd	nd	PROPN
ajfa-18939	242	16	h5	h5	PROPN
ajfa-18939	242	17	were	be	AUX
ajfa-18939	242	18	gher	gher	ADJ
ajfa-18939	242	19	than	than	SCONJ
ajfa-18939	242	20	th	th	PRON
ajfa-18939	242	21	nducted	nducte	VERB
ajfa-18939	242	22	,	,	PUNCT
ajfa-18939	242	23	for	for	ADP
ajfa-18939	242	24	r	r	NOUN
ajfa-18939	243	1	,	,	PUNCT
ajfa-18939	243	2	one	one	PRON
ajfa-18939	243	3	could	could	AUX
ajfa-18939	243	4	asian	asian	ADJ
ajfa-18939	243	5	mean	mean	VERB
ajfa-18939	243	6	s	s	PART
ajfa-18939	243	7	12.2	12.2	NUM
ajfa-18939	243	8	.19	.19	NUM
ajfa-18939	243	9	istical	istical	ADJ
ajfa-18939	243	10	signi	signi	ADJ
ajfa-18939	243	11	ation	ation	NOUN
ajfa-18939	243	12	's	's	PART
ajfa-18939	243	13	uns	un	NOUN
ajfa-18939	243	14	nts	nt	NOUN
ajfa-18939	243	15	are	be	AUX
ajfa-18939	243	16	stati	stati	PROPN
ajfa-18939	243	17	n	n	PROPN
ajfa-18939	243	18	the	the	DET
ajfa-18939	243	19	t	t	NOUN
ajfa-18939	243	20	-	-	PUNCT
ajfa-18939	243	21	value	value	NOUN
ajfa-18939	243	22	t	t	NOUN
ajfa-18939	243	23	-.907	-.907	PROPN
ajfa-18939	243	24	4.165	4.165	NUM
ajfa-18939	243	25	4.365	4.365	NUM
ajfa-18939	243	26	.522	.522	NUM
ajfa-18939	243	27	1.779	1.779	NUM
ajfa-18939	243	28	se	se	X
ajfa-18939	243	29	they	they	PRON
ajfa-18939	243	30	ind	ind	VERB
ajfa-18939	243	31	ively	ively	ADV
ajfa-18939	243	32	and	and	CCONJ
ajfa-18939	243	33	s	s	VERB
ajfa-18939	243	34	idence	idence	NOUN
ajfa-18939	243	35	of	of	ADP
ajfa-18939	243	36	a	a	DET
ajfa-18939	243	37	demonstrat	demonstrat	NOUN
ajfa-18939	243	38	notably	notably	ADV
ajfa-18939	243	39	,	,	PUNCT
ajfa-18939	243	40	th	th	X
ajfa-18939	243	41	wledgeable	wledgeable	VERB
ajfa-18939	243	42	a	a	DET
ajfa-18939	243	43	ion	ion	NOUN
ajfa-18939	243	44	between	between	ADP
ajfa-18939	243	45	7	7	NUM
ajfa-18939	243	46	)	)	PUNCT
ajfa-18939	243	47	,	,	PUNCT
ajfa-18939	243	48	this	this	DET
ajfa-18939	243	49	stud	stud	NOUN
ajfa-18939	243	50	tion	tion	NOUN
ajfa-18939	243	51	of	of	ADP
ajfa-18939	243	52	edu	edu	PROPN
ajfa-18939	243	53	cation	cation	PROPN
ajfa-18939	243	54	,	,	PUNCT
ajfa-18939	243	55	conti	conti	PROPN
ajfa-18939	243	56	ct	ct	PROPN
ajfa-18939	243	57	on	on	ADP
ajfa-18939	243	58	their	their	PRON
ajfa-18939	243	59	e	e	NOUN
ajfa-18939	243	60	supported	support	VERB
ajfa-18939	243	61	he	he	PRON
ajfa-18939	243	62	accepted	accept	VERB
ajfa-18939	243	63	r	r	NOUN
ajfa-18939	243	64	instance	instance	NOUN
ajfa-18939	243	65	,	,	PUNCT
ajfa-18939	243	66	b	b	PROPN
ajfa-18939	243	67	argue	argue	VERB
ajfa-18939	243	68	that	that	SCONJ
ajfa-18939	243	69	b	b	PROPN
ajfa-18939	243	70	n	n	PRON
ajfa-18939	243	71	journal	journal	NOUN
ajfa-18939	243	72	of	of	ADP
ajfa-18939	243	73	f	f	PROPN
ajfa-18939	243	74	square	square	PROPN
ajfa-18939	243	75	24	24	NUM
ajfa-18939	243	76	9	9	NUM
ajfa-18939	243	77	ificance	ificance	NOUN
ajfa-18939	243	78	of	of	ADP
ajfa-18939	243	79	tandardized	tandardize	VERB
ajfa-18939	243	80	stically	stically	ADV
ajfa-18939	243	81	sig	sig	ADJ
ajfa-18939	243	82	e	e	NOUN
ajfa-18939	243	83	and	and	CCONJ
ajfa-18939	243	84	corres	corre	VERB
ajfa-18939	243	85	sig	sig	NOUN
ajfa-18939	243	86	.	.	PUNCT
ajfa-18939	244	1	95	95	NUM
ajfa-18939	244	2	l	l	NOUN
ajfa-18939	244	3	b	b	NOUN
ajfa-18939	244	4	.367	.367	NUM
ajfa-18939	244	5	<	<	X
ajfa-18939	244	6	.001	.001	NUM
ajfa-18939	244	7	<	<	X
ajfa-18939	244	8	.001	.001	NUM
ajfa-18939	244	9	.603	.603	NUM
ajfa-18939	244	10	.078	.078	NUM
ajfa-18939	244	11	dicate	dicate	VERB
ajfa-18939	244	12	that	that	SCONJ
ajfa-18939	244	13	trongly	trongly	ADV
ajfa-18939	244	14	ass	ass	VERB
ajfa-18939	244	15	a	a	DET
ajfa-18939	244	16	negative	negative	NOUN
ajfa-18939	244	17	a	a	DET
ajfa-18939	244	18	tes	tes	NOUN
ajfa-18939	244	19	the	the	DET
ajfa-18939	244	20	criti	criti	NOUN
ajfa-18939	244	21	his	his	PRON
ajfa-18939	244	22	finding	find	VERB
ajfa-18939	244	23	auditor	auditor	NOUN
ajfa-18939	244	24	perf	perf	NOUN
ajfa-18939	244	25	n	n	PRON
ajfa-18939	244	26	education	education	NOUN
ajfa-18939	244	27	dy	dy	NOUN
ajfa-18939	244	28	does	do	VERB
ajfa-18939	244	29	no	no	DET
ajfa-18939	244	30	ucation	ucation	NOUN
ajfa-18939	244	31	prov	prov	NOUN
ajfa-18939	244	32	inuing	inuing	PROPN
ajfa-18939	244	33	prof	prof	NOUN
ajfa-18939	244	34	opinion	opinion	NOUN
ajfa-18939	244	35	,	,	PUNCT
ajfa-18939	244	36	as	as	SCONJ
ajfa-18939	244	37	d	d	PROPN
ajfa-18939	244	38	as	as	ADP
ajfa-18939	244	39	the	the	DET
ajfa-18939	244	40	stat	stat	NOUN
ajfa-18939	244	41	one	one	NUM
ajfa-18939	244	42	(	(	PUNCT
ajfa-18939	244	43	p	p	X
ajfa-18939	244	44	<	<	X
ajfa-18939	244	45	0	0	NUM
ajfa-18939	244	46	by	by	ADP
ajfa-18939	244	47	hogan	hogan	PROPN
ajfa-18939	244	48	a	a	DET
ajfa-18939	244	49	business	business	NOUN
ajfa-18939	244	50	in	in	ADP
ajfa-18939	244	51	finance	finance	PROPN
ajfa-18939	244	52	&	&	CCONJ
ajfa-18939	244	53	ac	ac	PROPN
ajfa-18939	244	54	issn	issn	PROPN
ajfa-18939	244	55	19	19	NUM
ajfa-18939	244	56	2022	2022	NUM
ajfa-18939	244	57	,	,	PUNCT
ajfa-18939	244	58	vol	vol	NOUN
ajfa-18939	244	59	.	.	NOUN
ajfa-18939	244	60	1	1	NUM
ajfa-18939	244	61	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	244	62	f	f	PROPN
ajfa-18939	244	63	64.02	64.02	NUM
ajfa-18939	244	64	f	f	NOUN
ajfa-18939	244	65	each	each	DET
ajfa-18939	244	66	inde	inde	PROPN
ajfa-18939	244	67	d	d	X
ajfa-18939	244	68	(	(	PUNCT
ajfa-18939	244	69	or	or	CCONJ
ajfa-18939	244	70	stand	stand	VERB
ajfa-18939	244	71	gnificantly	gnificantly	ADV
ajfa-18939	244	72	d	d	ADP
ajfa-18939	244	73	sponding	sponde	VERB
ajfa-18939	244	74	p5.0	p5.0	PRON
ajfa-18939	244	75	%	%	NOUN
ajfa-18939	244	76	confid	confid	ADJ
ajfa-18939	244	77	interval	interval	NOUN
ajfa-18939	244	78	fo	fo	ADP
ajfa-18939	244	79	lower	lower	ADV
ajfa-18939	244	80	bound	bind	VERB
ajfa-18939	244	81	u	u	PROPN
ajfa-18939	244	82	b	b	PROPN
ajfa-18939	244	83	-.806	-.806	PROPN
ajfa-18939	244	84	.242	.242	NUM
ajfa-18939	244	85	.229	.229	NUM
ajfa-18939	244	86	-.113	-.113	PROPN
ajfa-18939	244	87	-.016	-.016	PROPN
ajfa-18939	244	88	auditor	auditor	NOUN
ajfa-18939	244	89	exp	exp	NOUN
ajfa-18939	244	90	sociated	sociate	VERB
ajfa-18939	244	91	wi	wi	PROPN
ajfa-18939	244	92	association	association	PROPN
ajfa-18939	244	93	b	b	PROPN
ajfa-18939	244	94	tical	tical	ADJ
ajfa-18939	244	95	import	import	NOUN
ajfa-18939	244	96	is	be	AUX
ajfa-18939	244	97	consiste	consiste	NOUN
ajfa-18939	244	98	forms	form	NOUN
ajfa-18939	244	99	better	well	ADJ
ajfa-18939	244	100	n	n	NOUN
ajfa-18939	244	101	and	and	CCONJ
ajfa-18939	244	102	audit	audit	NOUN
ajfa-18939	244	103	ot	ot	AUX
ajfa-18939	244	104	support	support	NOUN
ajfa-18939	244	105	t	t	PROPN
ajfa-18939	244	106	vided	vide	VERB
ajfa-18939	244	107	to	to	ADP
ajfa-18939	244	108	the	the	DET
ajfa-18939	244	109	fessional	fessional	PROPN
ajfa-18939	244	110	ed	ed	PROPN
ajfa-18939	244	111	s	s	PART
ajfa-18939	244	112	many	many	ADJ
ajfa-18939	244	113	aud	aud	ADJ
ajfa-18939	244	114	tistical	tistical	ADJ
ajfa-18939	244	115	sign	sign	NOUN
ajfa-18939	244	116	0.05	0.05	NUM
ajfa-18939	244	117	)	)	PUNCT
ajfa-18939	244	118	.	.	PUNCT
ajfa-18939	245	1	howe	howe	NOUN
ajfa-18939	245	2	and	and	CCONJ
ajfa-18939	245	3	wilkins	wilkins	PROPN
ajfa-18939	245	4	the	the	DET
ajfa-18939	245	5	uae	uae	PROPN
ajfa-18939	245	6	is	be	AUX
ajfa-18939	245	7	ccounting	ccounte	VERB
ajfa-18939	245	8	946	946	NUM
ajfa-18939	245	9	-	-	PUNCT
ajfa-18939	245	10	052x	052x	NUM
ajfa-18939	245	11	14	14	NUM
ajfa-18939	245	12	,	,	PUNCT
ajfa-18939	245	13	no	no	INTJ
ajfa-18939	245	14	.	.	NOUN
ajfa-18939	245	15	1	1	NUM
ajfa-18939	245	16	think.org/	think.org/	NOUN
ajfa-18939	245	17	sig	sig	NOUN
ajfa-18939	245	18	.	.	PUNCT
ajfa-18939	246	1	<	<	X
ajfa-18939	246	2	.001b	.001b	PROPN
ajfa-18939	246	3	ependent	ependent	PROPN
ajfa-18939	246	4	dardized	dardize	VERB
ajfa-18939	246	5	)	)	PUNCT
ajfa-18939	246	6	different	different	ADJ
ajfa-18939	246	7	-value	-value	NOUN
ajfa-18939	246	8	.	.	PUNCT
ajfa-18939	247	1	dence	dence	NOUN
ajfa-18939	247	2	r	r	NOUN
ajfa-18939	247	3	b	b	X
ajfa-18939	247	4	upper	upper	ADJ
ajfa-18939	247	5	bound	bind	VERB
ajfa-18939	247	6	.301	.301	NUM
ajfa-18939	247	7	.683	.683	NUM
ajfa-18939	247	8	.612	.612	NUM
ajfa-18939	247	9	.193	.193	NUM
ajfa-18939	247	10	.296	.296	NUM
ajfa-18939	247	11	perience	perience	NOUN
ajfa-18939	247	12	ith	ith	NOUN
ajfa-18939	247	13	audit	audit	NOUN
ajfa-18939	247	14	between	between	ADP
ajfa-18939	247	15	tance	tance	NOUN
ajfa-18939	247	16	of	of	ADP
ajfa-18939	247	17	ent	ent	NOUN
ajfa-18939	247	18	with	with	ADP
ajfa-18939	247	19	r.	r.	PROPN
ajfa-18939	247	20	while	while	SCONJ
ajfa-18939	247	21	t	t	PROPN
ajfa-18939	247	22	quality	quality	NOUN
ajfa-18939	247	23	the	the	DET
ajfa-18939	247	24	third	third	ADJ
ajfa-18939	247	25	e	e	NOUN
ajfa-18939	247	26	sample	sample	NOUN
ajfa-18939	247	27	ducation	ducation	NOUN
ajfa-18939	247	28	,	,	PUNCT
ajfa-18939	247	29	dit	dit	PROPN
ajfa-18939	247	30	firms	firm	NOUN
ajfa-18939	247	31	nificance	nificance	VERB
ajfa-18939	247	32	ever	ever	ADV
ajfa-18939	247	33	,	,	PUNCT
ajfa-18939	247	34	this	this	PRON
ajfa-18939	247	35	s	s	X
ajfa-18939	247	36	(	(	PUNCT
ajfa-18939	247	37	2008	2008	NUM
ajfa-18939	247	38	)	)	PUNCT
ajfa-18939	247	39	s	s	AUX
ajfa-18939	247	40	distinct	distinct	ADJ
ajfa-18939	247	41	from	from	ADP
ajfa-18939	247	42	th	th	NUM
ajfa-18939	247	43	from	from	ADP
ajfa-18939	247	44	th	th	PRON
ajfa-18939	247	45	also	also	ADV
ajfa-18939	247	46	be	be	AUX
ajfa-18939	247	47	the	the	DET
ajfa-18939	247	48	fin	fin	NOUN
ajfa-18939	247	49	quality	quality	NOUN
ajfa-18939	247	50	&	&	CCONJ
ajfa-18939	247	51	woo	woo	PROPN
ajfa-18939	247	52	howeve	howeve	PROPN
ajfa-18939	247	53	experien	experien	PROPN
ajfa-18939	247	54	factors	factor	VERB
ajfa-18939	247	55	limitatio	limitatio	ADJ
ajfa-18939	247	56	distribu	distribu	NOUN
ajfa-18939	247	57	with	with	ADP
ajfa-18939	247	58	ca	can	AUX
ajfa-18939	247	59	the	the	DET
ajfa-18939	247	60	find	find	VERB
ajfa-18939	247	61	context	context	NOUN
ajfa-18939	247	62	exampl	exampl	NOUN
ajfa-18939	247	63	which	which	PRON
ajfa-18939	247	64	a	a	DET
ajfa-18939	247	65	5	5	NUM
ajfa-18939	247	66	.	.	PUNCT
ajfa-18939	247	67	discu	discu	NOUN
ajfa-18939	247	68	the	the	DET
ajfa-18939	247	69	pri	pri	PROPN
ajfa-18939	247	70	underst	underst	ADJ
ajfa-18939	247	71	(	(	PUNCT
ajfa-18939	247	72	“	"	PUNCT
ajfa-18939	247	73	uae	uae	PROPN
ajfa-18939	247	74	”	"	PUNCT
ajfa-18939	247	75	stateme	stateme	PROPN
ajfa-18939	247	76	tate	tate	PROPN
ajfa-18939	247	77	,	,	PUNCT
ajfa-18939	247	78	&	&	CCONJ
ajfa-18939	247	79	several	several	ADJ
ajfa-18939	247	80	audit	audit	NOUN
ajfa-18939	247	81	q	q	NOUN
ajfa-18939	247	82	examin	examin	NOUN
ajfa-18939	247	83	steward	steward	PROPN
ajfa-18939	247	84	examin	examin	PROPN
ajfa-18939	247	85	indicate	indicate	VERB
ajfa-18939	247	86	associat	associat	PROPN
ajfa-18939	247	87	steward	steward	PROPN
ajfa-18939	247	88	relation	relation	PROPN
ajfa-18939	247	89	audit	audit	NOUN
ajfa-18939	247	90	qu	qu	PROPN
ajfa-18939	247	91	studies	study	NOUN
ajfa-18939	247	92	the	the	DET
ajfa-18939	247	93	firs	firs	PROPN
ajfa-18939	247	94	findings	findings	PROPN
ajfa-18939	247	95	sare	sare	PROPN
ajfa-18939	247	96	,	,	PUNCT
ajfa-18939	247	97	et	et	VERB
ajfa-18939	247	98	the	the	DET
ajfa-18939	247	99	res	re	NOUN
ajfa-18939	247	100	audit	audit	NOUN
ajfa-18939	247	101	qu	qu	PROPN
ajfa-18939	247	102	(	(	PUNCT
ajfa-18939	247	103	libby	libby	PROPN
ajfa-18939	247	104	support	support	NOUN
ajfa-18939	247	105	correlat	correlat	NOUN
ajfa-18939	247	106	hat	hat	NOUN
ajfa-18939	247	107	of	of	ADP
ajfa-18939	247	108	busin	busin	NOUN
ajfa-18939	247	109	hose	hose	PROPN
ajfa-18939	247	110	of	of	ADP
ajfa-18939	247	111	thei	thei	PROPN
ajfa-18939	247	112	distinct	distinct	PROPN
ajfa-18939	247	113	.	.	PUNCT
ajfa-18939	248	1	dings	ding	NOUN
ajfa-18939	248	2	of	of	ADP
ajfa-18939	248	3	the	the	PRON
ajfa-18939	248	4	in	in	ADP
ajfa-18939	248	5	relation	relation	NOUN
ajfa-18939	248	6	odland	odland	ADJ
ajfa-18939	248	7	,	,	PUNCT
ajfa-18939	248	8	2010	2010	NUM
ajfa-18939	248	9	er	er	INTJ
ajfa-18939	248	10	,	,	PUNCT
ajfa-18939	248	11	this	this	PRON
ajfa-18939	248	12	is	be	AUX
ajfa-18939	248	13	nce	nce	NOUN
ajfa-18939	248	14	,	,	PUNCT
ajfa-18939	248	15	and	and	CCONJ
ajfa-18939	248	16	au	au	X
ajfa-18939	248	17	(	(	PUNCT
ajfa-18939	248	18	client	client	NOUN
ajfa-18939	248	19	's	's	PART
ajfa-18939	248	20	i	i	PROPN
ajfa-18939	248	21	ons	ons	PROPN
ajfa-18939	248	22	create	create	VERB
ajfa-18939	248	23	uted	uted	ADJ
ajfa-18939	248	24	electron	electron	NOUN
ajfa-18939	248	25	aution	aution	NOUN
ajfa-18939	248	26	.	.	PUNCT
ajfa-18939	249	1	a	a	DET
ajfa-18939	249	2	su	su	NOUN
ajfa-18939	249	3	dings	ding	NOUN
ajfa-18939	249	4	.	.	PUNCT
ajfa-18939	250	1	it	it	PRON
ajfa-18939	250	2	w	w	ADP
ajfa-18939	250	3	s	s	PROPN
ajfa-18939	250	4	for	for	ADP
ajfa-18939	250	5	compa	compa	NOUN
ajfa-18939	250	6	e	e	PROPN
ajfa-18939	250	7	,	,	PUNCT
ajfa-18939	250	8	to	to	ADP
ajfa-18939	250	9	addres	addre	NOUN
ajfa-18939	250	10	affect	affect	VERB
ajfa-18939	250	11	audit	audit	NOUN
ajfa-18939	250	12	ussion	ussion	NOUN
ajfa-18939	250	13	mary	mary	PROPN
ajfa-18939	250	14	data	data	PROPN
ajfa-18939	250	15	p	p	PROPN
ajfa-18939	250	16	anding	anding	PROPN
ajfa-18939	250	17	of	of	ADP
ajfa-18939	250	18	”	"	PUNCT
ajfa-18939	250	19	)	)	PUNCT
ajfa-18939	250	20	.	.	PUNCT
ajfa-18939	251	1	because	because	SCONJ
ajfa-18939	251	2	ents	ent	NOUN
ajfa-18939	251	3	frequen	frequen	PROPN
ajfa-18939	251	4	&	&	CCONJ
ajfa-18939	251	5	xu	xu	PROPN
ajfa-18939	251	6	,	,	PUNCT
ajfa-18939	251	7	2015	2015	NUM
ajfa-18939	251	8	years	year	NOUN
ajfa-18939	251	9	after	after	ADP
ajfa-18939	251	10	quality	quality	NOUN
ajfa-18939	251	11	may	may	AUX
ajfa-18939	251	12	ed	ed	VERB
ajfa-18939	251	13	the	the	DET
ajfa-18939	251	14	effec	effec	PROPN
ajfa-18939	251	15	dship	dship	PROPN
ajfa-18939	251	16	theory	theory	NOUN
ajfa-18939	251	17	ing	e	VERB
ajfa-18939	251	18	the	the	DET
ajfa-18939	251	19	fact	fact	NOUN
ajfa-18939	251	20	e	e	NOUN
ajfa-18939	251	21	that	that	SCONJ
ajfa-18939	251	22	aud	aud	PROPN
ajfa-18939	251	23	ted	te	VERB
ajfa-18939	251	24	with	with	ADP
ajfa-18939	251	25	au	au	PROPN
ajfa-18939	251	26	dship	dship	NOUN
ajfa-18939	251	27	theory	theory	NOUN
ajfa-18939	251	28	nships	nship	NOUN
ajfa-18939	251	29	.	.	PUNCT
ajfa-18939	252	1	mor	mor	PROPN
ajfa-18939	252	2	uality	uality	NOUN
ajfa-18939	252	3	and	and	CCONJ
ajfa-18939	252	4	p	p	NOUN
ajfa-18939	252	5	have	have	VERB
ajfa-18939	252	6	exam	exam	PROPN
ajfa-18939	252	7	st	st	PROPN
ajfa-18939	252	8	time	time	NOUN
ajfa-18939	252	9	they	they	PRON
ajfa-18939	252	10	s	s	AUX
ajfa-18939	252	11	allow	allow	VERB
ajfa-18939	252	12	for	for	ADP
ajfa-18939	252	13	t	t	PROPN
ajfa-18939	252	14	al	al	PROPN
ajfa-18939	252	15	.	.	PROPN
ajfa-18939	252	16	,	,	PUNCT
ajfa-18939	252	17	2013	2013	NUM
ajfa-18939	252	18	;	;	PUNCT
ajfa-18939	252	19	a	a	DET
ajfa-18939	252	20	sults	sult	NOUN
ajfa-18939	252	21	,	,	PUNCT
ajfa-18939	252	22	in	in	ADP
ajfa-18939	252	23	part	part	NOUN
ajfa-18939	252	24	uality	uality	NOUN
ajfa-18939	252	25	,	,	PUNCT
ajfa-18939	252	26	whic	whic	PROPN
ajfa-18939	252	27	&	&	CCONJ
ajfa-18939	252	28	frederic	frederic	PROPN
ajfa-18939	252	29	ted	ted	PROPN
ajfa-18939	252	30	by	by	ADP
ajfa-18939	252	31	the	the	DET
ajfa-18939	252	32	tion	tion	NOUN
ajfa-18939	252	33	betwee	betwee	NOUN
ajfa-18939	252	34	ness	ness	NOUN
ajfa-18939	252	35	in	in	ADP
ajfa-18939	252	36	othe	othe	PROPN
ajfa-18939	252	37	ir	ir	PROPN
ajfa-18939	252	38	clients	client	NOUN
ajfa-18939	252	39	in	in	ADP
ajfa-18939	252	40	e	e	NOUN
ajfa-18939	252	41	five	five	NUM
ajfa-18939	252	42	hypot	hypot	NOUN
ajfa-18939	252	43	to	to	ADP
ajfa-18939	252	44	internal	internal	ADJ
ajfa-18939	252	45	0	0	NUM
ajfa-18939	252	46	)	)	PUNCT
ajfa-18939	252	47	and	and	CCONJ
ajfa-18939	252	48	resta	resta	X
ajfa-18939	252	49	the	the	DET
ajfa-18939	252	50	first	first	PROPN
ajfa-18939	252	51	s	s	PROPN
ajfa-18939	252	52	udit	udit	NOUN
ajfa-18939	252	53	procedu	procedu	VERB
ajfa-18939	252	54	internal	internal	ADJ
ajfa-18939	252	55	con	con	PROPN
ajfa-18939	252	56	opportunit	opportunit	VERB
ajfa-18939	252	57	nically	nically	ADV
ajfa-18939	252	58	,	,	PUNCT
ajfa-18939	252	59	and	and	CCONJ
ajfa-18939	252	60	urvey	urvey	NOUN
ajfa-18939	252	61	of	of	ADP
ajfa-18939	252	62	a	a	DET
ajfa-18939	252	63	l	l	NOUN
ajfa-18939	252	64	would	would	AUX
ajfa-18939	252	65	also	also	ADV
ajfa-18939	252	66	arison	arison	VERB
ajfa-18939	252	67	;	;	PUNCT
ajfa-18939	252	68	or	or	CCONJ
ajfa-18939	252	69	t	t	AUX
ajfa-18939	252	70	ss	ss	VERB
ajfa-18939	252	71	the	the	DET
ajfa-18939	252	72	limita	limita	PROPN
ajfa-18939	252	73	quality	quality	PROPN
ajfa-18939	252	74	.	.	PUNCT
ajfa-18939	253	1	presented	present	VERB
ajfa-18939	253	2	in	in	ADP
ajfa-18939	253	3	audit	audit	NOUN
ajfa-18939	253	4	quali	quali	PROPN
ajfa-18939	253	5	e	e	PROPN
ajfa-18939	253	6	audit	audit	PROPN
ajfa-18939	253	7	quali	quali	PROPN
ajfa-18939	253	8	ntly	ntly	ADV
ajfa-18939	253	9	rely	rely	VERB
ajfa-18939	253	10	on	on	ADP
ajfa-18939	253	11	5	5	NUM
ajfa-18939	253	12	)	)	PUNCT
ajfa-18939	253	13	,	,	PUNCT
ajfa-18939	253	14	ignoring	ignore	VERB
ajfa-18939	253	15	r	r	NOUN
ajfa-18939	253	16	providing	provide	VERB
ajfa-18939	253	17	y	y	PRON
ajfa-18939	253	18	not	not	PART
ajfa-18939	253	19	be	be	AUX
ajfa-18939	253	20	q	q	PROPN
ajfa-18939	253	21	ct	ct	NUM
ajfa-18939	253	22	of	of	ADP
ajfa-18939	253	23	interna	interna	PROPN
ajfa-18939	253	24	y	y	PROPN
ajfa-18939	253	25	provided	provide	VERB
ajfa-18939	253	26	tors	tor	NOUN
ajfa-18939	253	27	that	that	SCONJ
ajfa-18939	253	28	inf	inf	PROPN
ajfa-18939	253	29	dit	dit	PROPN
ajfa-18939	253	30	experien	experien	PROPN
ajfa-18939	253	31	dit	dit	PROPN
ajfa-18939	253	32	quality	quality	PROPN
ajfa-18939	253	33	,	,	PUNCT
ajfa-18939	253	34	y	y	PROPN
ajfa-18939	253	35	,	,	PUNCT
ajfa-18939	253	36	this	this	DET
ajfa-18939	253	37	study	study	NOUN
ajfa-18939	253	38	re	re	VERB
ajfa-18939	253	39	precisely	precisely	ADV
ajfa-18939	253	40	personal	personal	ADJ
ajfa-18939	253	41	ch	ch	NOUN
ajfa-18939	253	42	mined	mine	VERB
ajfa-18939	253	43	these	these	PRON
ajfa-18939	253	44	p	p	NOUN
ajfa-18939	253	45	y	y	PROPN
ajfa-18939	253	46	have	have	AUX
ajfa-18939	253	47	been	be	AUX
ajfa-18939	253	48	r	r	NOUN
ajfa-18939	253	49	the	the	DET
ajfa-18939	253	50	refinem	refinem	PROPN
ajfa-18939	253	51	anis	anis	PROPN
ajfa-18939	253	52	,	,	PUNCT
ajfa-18939	253	53	2017	2017	NUM
ajfa-18939	253	54	)	)	PUNCT
ajfa-18939	253	55	ticular	ticular	ADJ
ajfa-18939	253	56	,	,	PUNCT
ajfa-18939	253	57	indic	indic	ADJ
ajfa-18939	253	58	ch	ch	NOUN
ajfa-18939	253	59	supports	support	VERB
ajfa-18939	253	60	ck	ck	PROPN
ajfa-18939	253	61	,	,	PUNCT
ajfa-18939	253	62	1990	1990	NUM
ajfa-18939	253	63	;	;	PUNCT
ajfa-18939	253	64	g	g	PROPN
ajfa-18939	253	65	findings	finding	NOUN
ajfa-18939	253	66	n	n	PRON
ajfa-18939	253	67	audit	audit	VERB
ajfa-18939	253	68	edu	edu	PROPN
ajfa-18939	253	69	er	er	INTJ
ajfa-18939	253	70	countries	country	NOUN
ajfa-18939	253	71	other	other	ADJ
ajfa-18939	253	72	coun	coun	PROPN
ajfa-18939	253	73	theses	theses	X
ajfa-18939	253	74	contr	contr	VERB
ajfa-18939	253	75	and	and	CCONJ
ajfa-18939	253	76	externa	externa	NOUN
ajfa-18939	253	77	atements	atement	NOUN
ajfa-18939	253	78	(	(	PUNCT
ajfa-18939	253	79	i	i	PRON
ajfa-18939	253	80	study	study	VERB
ajfa-18939	253	81	to	to	ADP
ajfa-18939	253	82	ex	ex	NOUN
ajfa-18939	253	83	ures	ure	NOUN
ajfa-18939	253	84	)	)	PUNCT
ajfa-18939	253	85	on	on	ADP
ajfa-18939	253	86	au	au	PROPN
ajfa-18939	253	87	ntrol	ntrol	NOUN
ajfa-18939	253	88	)	)	PUNCT
ajfa-18939	253	89	.	.	PUNCT
ajfa-18939	254	1	alth	alth	NOUN
ajfa-18939	254	2	ties	tie	NOUN
ajfa-18939	254	3	for	for	ADP
ajfa-18939	254	4	fu	fu	NOUN
ajfa-18939	254	5	d	d	X
ajfa-18939	254	6	the	the	DET
ajfa-18939	254	7	sample	sample	NOUN
ajfa-18939	254	8	arger	arger	NOUN
ajfa-18939	254	9	sampl	sampl	NOUN
ajfa-18939	254	10	be	be	AUX
ajfa-18939	254	11	valuabl	valuabl	ADJ
ajfa-18939	254	12	o	o	NOUN
ajfa-18939	254	13	conduct	conduct	NOUN
ajfa-18939	254	14	a	a	DET
ajfa-18939	254	15	ations	ation	NOUN
ajfa-18939	254	16	of	of	ADP
ajfa-18939	254	17	the	the	DET
ajfa-18939	254	18	n	n	DET
ajfa-18939	254	19	this	this	DET
ajfa-18939	254	20	paper	paper	NOUN
ajfa-18939	254	21	ity	ity	NOUN
ajfa-18939	254	22	in	in	ADP
ajfa-18939	254	23	audit	audit	NOUN
ajfa-18939	254	24	ity	ity	NOUN
ajfa-18939	254	25	can	can	AUX
ajfa-18939	254	26	not	not	PART
ajfa-18939	254	27	b	b	VERB
ajfa-18939	254	28	the	the	DET
ajfa-18939	254	29	reputat	reputat	NOUN
ajfa-18939	254	30	g	g	PROPN
ajfa-18939	254	31	other	other	ADJ
ajfa-18939	254	32	fact	fact	NOUN
ajfa-18939	254	33	training	train	VERB
ajfa-18939	254	34	an	an	DET
ajfa-18939	254	35	quantifiable	quantifiable	ADJ
ajfa-18939	254	36	al	al	PROPN
ajfa-18939	254	37	and	and	CCONJ
ajfa-18939	254	38	extern	extern	ADJ
ajfa-18939	254	39	the	the	DET
ajfa-18939	254	40	theoret	theoret	NOUN
ajfa-18939	254	41	fluence	fluence	NOUN
ajfa-18939	254	42	aud	aud	NOUN
ajfa-18939	254	43	nce	nce	NOUN
ajfa-18939	254	44	and	and	CCONJ
ajfa-18939	254	45	au	au	VERB
ajfa-18939	254	46	consistent	consistent	ADJ
ajfa-18939	255	1	w	w	NOUN
ajfa-18939	255	2	adds	add	VERB
ajfa-18939	255	3	to	to	ADP
ajfa-18939	255	4	the	the	DET
ajfa-18939	255	5	y	y	NOUN
ajfa-18939	255	6	,	,	PUNCT
ajfa-18939	255	7	it	it	PRON
ajfa-18939	255	8	increas	increas	NOUN
ajfa-18939	255	9	aracteristics	aracteristic	NOUN
ajfa-18939	255	10	personal	personal	ADJ
ajfa-18939	255	11	ch	ch	PROPN
ajfa-18939	255	12	n	n	PROPN
ajfa-18939	255	13	examined	examine	VERB
ajfa-18939	255	14	ment	ment	NOUN
ajfa-18939	255	15	of	of	ADP
ajfa-18939	255	16	pri	pri	PROPN
ajfa-18939	255	17	.	.	PUNCT
ajfa-18939	256	1	cate	cate	PROPN
ajfa-18939	256	2	a	a	DET
ajfa-18939	256	3	robus	robus	PROPN
ajfa-18939	256	4	s	s	VERB
ajfa-18939	256	5	the	the	DET
ajfa-18939	256	6	first	first	ADJ
ajfa-18939	256	7	h	h	PROPN
ajfa-18939	256	8	gul	gul	PROPN
ajfa-18939	256	9	,	,	PUNCT
ajfa-18939	256	10	wu	wu	PROPN
ajfa-18939	256	11	,	,	PUNCT
ajfa-18939	256	12	&	&	CCONJ
ajfa-18939	256	13	of	of	ADP
ajfa-18939	256	14	this	this	DET
ajfa-18939	256	15	res	re	NOUN
ajfa-18939	256	16	cation	cation	NOUN
ajfa-18939	256	17	and	and	CCONJ
ajfa-18939	256	18	a	a	DET
ajfa-18939	256	19	33	33	NUM
ajfa-18939	256	20	.	.	PUNCT
ajfa-18939	257	1	as	as	ADP
ajfa-18939	257	2	a	a	DET
ajfa-18939	257	3	resu	resu	NOUN
ajfa-18939	257	4	ntries	ntrie	NOUN
ajfa-18939	257	5	,	,	PUNCT
ajfa-18939	257	6	so	so	ADV
ajfa-18939	257	7	th	th	X
ajfa-18939	257	8	ribute	ribute	NOUN
ajfa-18939	257	9	to	to	ADP
ajfa-18939	257	10	the	the	DET
ajfa-18939	257	11	al	al	PROPN
ajfa-18939	257	12	factors	factor	NOUN
ajfa-18939	257	13	.	.	PUNCT
ajfa-18939	258	1	s	s	VERB
ajfa-18939	259	1	irani	irani	NOUN
ajfa-18939	259	2	,	,	PUNCT
ajfa-18939	259	3	tate	tate	PROPN
ajfa-18939	259	4	,	,	PUNCT
ajfa-18939	259	5	xamine	xamine	VERB
ajfa-18939	259	6	the	the	DET
ajfa-18939	259	7	udit	udit	PROPN
ajfa-18939	259	8	quality	quality	PROPN
ajfa-18939	259	9	hough	hough	PROPN
ajfa-18939	259	10	this	this	DET
ajfa-18939	259	11	uture	uture	ADJ
ajfa-18939	259	12	resear	resear	NOUN
ajfa-18939	259	13	e	e	PROPN
ajfa-18939	259	14	size	size	NOUN
ajfa-18939	259	15	was	be	AUX
ajfa-18939	259	16	le	le	NOUN
ajfa-18939	259	17	of	of	ADP
ajfa-18939	259	18	uaele	uaele	NOUN
ajfa-18939	259	19	to	to	PART
ajfa-18939	259	20	under	under	ADP
ajfa-18939	259	21	a	a	DET
ajfa-18939	259	22	qualitative	qualitative	NOUN
ajfa-18939	259	23	e	e	NOUN
ajfa-18939	259	24	quantitativ	quantitativ	NOUN
ajfa-18939	259	25	r	r	NOUN
ajfa-18939	259	26	makes	make	VERB
ajfa-18939	259	27	a	a	DET
ajfa-18939	259	28	si	si	NOUN
ajfa-18939	259	29	t	t	NOUN
ajfa-18939	259	30	firms	firm	NOUN
ajfa-18939	259	31	wo	will	AUX
ajfa-18939	259	32	be	be	AUX
ajfa-18939	259	33	directly	directly	ADV
ajfa-18939	259	34	o	o	NOUN
ajfa-18939	259	35	tion	tion	NOUN
ajfa-18939	259	36	of	of	ADP
ajfa-18939	259	37	an	an	DET
ajfa-18939	259	38	a	a	DET
ajfa-18939	259	39	tors	tor	NOUN
ajfa-18939	259	40	such	such	DET
ajfa-18939	259	41	a	a	DET
ajfa-18939	259	42	nd	nd	PRON
ajfa-18939	259	43	encoura	encoura	NOUN
ajfa-18939	259	44	(	(	PUNCT
ajfa-18939	259	45	allen	allen	PROPN
ajfa-18939	259	46	&	&	CCONJ
ajfa-18939	259	47	nal	nal	ADJ
ajfa-18939	259	48	factors	factor	NOUN
ajfa-18939	259	49	o	o	X
ajfa-18939	259	50	tical	tical	ADJ
ajfa-18939	259	51	framew	framew	NOUN
ajfa-18939	259	52	dit	dit	NOUN
ajfa-18939	259	53	quality	quality	NOUN
ajfa-18939	259	54	in	in	ADP
ajfa-18939	259	55	uditor	uditor	NOUN
ajfa-18939	259	56	educ	educ	PROPN
ajfa-18939	259	57	with	with	ADP
ajfa-18939	259	58	previo	previo	NOUN
ajfa-18939	259	59	e	e	NOUN
ajfa-18939	259	60	audit	audit	NOUN
ajfa-18939	259	61	litera	litera	PROPN
ajfa-18939	259	62	ses	se	NOUN
ajfa-18939	259	63	awarene	awarene	NOUN
ajfa-18939	259	64	s	s	VERB
ajfa-18939	259	65	such	such	ADJ
ajfa-18939	259	66	as	as	ADP
ajfa-18939	259	67	ex	ex	ADJ
ajfa-18939	259	68	haracteristic	haracteristic	ADJ
ajfa-18939	259	69	d	d	NOUN
ajfa-18939	259	70	in	in	ADP
ajfa-18939	259	71	conjun	conjun	PROPN
ajfa-18939	259	72	ior	ior	PROPN
ajfa-18939	259	73	audit	audit	PROPN
ajfa-18939	259	74	qu	qu	PROPN
ajfa-18939	259	75	st	st	PROPN
ajfa-18939	259	76	positive	positive	PROPN
ajfa-18939	259	77	r	r	NOUN
ajfa-18939	259	78	hypothesis	hypothesis	NOUN
ajfa-18939	259	79	&	&	CCONJ
ajfa-18939	259	80	yang	yang	PROPN
ajfa-18939	259	81	,	,	PUNCT
ajfa-18939	259	82	20	20	NUM
ajfa-18939	259	83	search	search	NOUN
ajfa-18939	259	84	,	,	PUNCT
ajfa-18939	259	85	wh	wh	NOUN
ajfa-18939	259	86	audit	audit	NOUN
ajfa-18939	259	87	qualit	qualit	VERB
ajfa-18939	259	88	asian	asian	PROPN
ajfa-18939	259	89	ult	ult	PROPN
ajfa-18939	259	90	,	,	PUNCT
ajfa-18939	259	91	their	their	PRON
ajfa-18939	259	92	int	int	NOUN
ajfa-18939	259	93	he	he	PRON
ajfa-18939	259	94	audit	audit	VERB
ajfa-18939	259	95	pro	pro	ADJ
ajfa-18939	259	96	e	e	NOUN
ajfa-18939	259	97	existing	exist	VERB
ajfa-18939	259	98	b	b	PROPN
ajfa-18939	259	99	some	some	DET
ajfa-18939	259	100	resear	resear	NOUN
ajfa-18939	259	101	&	&	CCONJ
ajfa-18939	259	102	xu	xu	PROPN
ajfa-18939	259	103	,	,	PUNCT
ajfa-18939	259	104	201	201	NUM
ajfa-18939	259	105	e	e	NOUN
ajfa-18939	259	106	impact	impact	NOUN
ajfa-18939	259	107	of	of	ADP
ajfa-18939	259	108	in	in	ADP
ajfa-18939	259	109	the	the	DET
ajfa-18939	259	110	uae	uae	PROPN
ajfa-18939	259	111	research	research	PROPN
ajfa-18939	259	112	rch	rch	PROPN
ajfa-18939	259	113	.	.	PUNCT
ajfa-18939	260	1	given	give	VERB
ajfa-18939	260	2	small	small	ADJ
ajfa-18939	260	3	,	,	PUNCT
ajfa-18939	260	4	the	the	DET
ajfa-18939	260	5	-based	-based	ADJ
ajfa-18939	260	6	audit	audit	NOUN
ajfa-18939	260	7	rtake	rtake	VERB
ajfa-18939	260	8	resea	resea	NOUN
ajfa-18939	260	9	e	e	NOUN
ajfa-18939	260	10	study	study	NOUN
ajfa-18939	260	11	usin	usin	PROPN
ajfa-18939	260	12	ve	ve	AUX
ajfa-18939	260	13	data	datum	NOUN
ajfa-18939	260	14	by	by	ADP
ajfa-18939	260	15	d	d	PART
ajfa-18939	260	16	ignificant	ignificant	NOUN
ajfa-18939	260	17	an	an	DET
ajfa-18939	260	18	orking	orke	VERB
ajfa-18939	260	19	withi	withi	NOUN
ajfa-18939	260	20	observed	observe	VERB
ajfa-18939	260	21	,	,	PUNCT
ajfa-18939	260	22	p	p	NOUN
ajfa-18939	260	23	audit	audit	NOUN
ajfa-18939	260	24	firm	firm	NOUN
ajfa-18939	260	25	to	to	ADP
ajfa-18939	260	26	s	s	NOUN
ajfa-18939	260	27	auditor	auditor	NOUN
ajfa-18939	260	28	e	e	NOUN
ajfa-18939	260	29	aging	age	VERB
ajfa-18939	260	30	audito	audito	ADJ
ajfa-18939	260	31	woodland	woodland	NOUN
ajfa-18939	260	32	,	,	PUNCT
ajfa-18939	260	33	on	on	ADP
ajfa-18939	260	34	audit	audit	NOUN
ajfa-18939	260	35	qua	qua	NOUN
ajfa-18939	260	36	work	work	NOUN
ajfa-18939	260	37	for	for	ADP
ajfa-18939	260	38	thi	thi	PROPN
ajfa-18939	260	39	n	n	PROPN
ajfa-18939	260	40	the	the	DET
ajfa-18939	260	41	united	united	PROPN
ajfa-18939	260	42	cation	cation	PROPN
ajfa-18939	260	43	are	be	AUX
ajfa-18939	260	44	ous	ous	ADJ
ajfa-18939	260	45	research	research	NOUN
ajfa-18939	260	46	ature	ature	NOUN
ajfa-18939	260	47	,	,	PUNCT
ajfa-18939	260	48	specif	specif	PROPN
ajfa-18939	260	49	ess	ess	PROPN
ajfa-18939	260	50	surround	surround	NOUN
ajfa-18939	260	51	xperience	xperience	NOUN
ajfa-18939	260	52	a	a	DET
ajfa-18939	260	53	s	s	NOUN
ajfa-18939	260	54	as	as	ADP
ajfa-18939	260	55	factors	factor	NOUN
ajfa-18939	260	56	nction	nction	NOUN
ajfa-18939	260	57	with	with	ADP
ajfa-18939	260	58	uality	uality	NOUN
ajfa-18939	260	59	studie	studie	PROPN
ajfa-18939	260	60	relationship	relationship	NOUN
ajfa-18939	260	61	and	and	CCONJ
ajfa-18939	260	62	is	be	AUX
ajfa-18939	260	63	cons	con	NOUN
ajfa-18939	260	64	013	013	NUM
ajfa-18939	260	65	)	)	PUNCT
ajfa-18939	260	66	.	.	PUNCT
ajfa-18939	261	1	simila	simila	PROPN
ajfa-18939	261	2	ich	ich	PROPN
ajfa-18939	261	3	demon	demon	VERB
ajfa-18939	261	4	ty	ty	PRON
ajfa-18939	261	5	.	.	PUNCT
ajfa-18939	262	1	on	on	ADP
ajfa-18939	262	2	the	the	DET
ajfa-18939	262	3	o	o	PROPN
ajfa-18939	262	4	n	n	PRON
ajfa-18939	262	5	journal	journal	NOUN
ajfa-18939	262	6	of	of	ADP
ajfa-18939	262	7	f	f	PROPN
ajfa-18939	262	8	ernal	ernal	PROPN
ajfa-18939	262	9	contro	contro	PROPN
ajfa-18939	262	10	ocedures	ocedure	NOUN
ajfa-18939	262	11	to	to	ADP
ajfa-18939	262	12	body	body	NOUN
ajfa-18939	262	13	of	of	ADP
ajfa-18939	262	14	kno	kno	PROPN
ajfa-18939	262	15	rch	rch	PROPN
ajfa-18939	262	16	examine	examine	PROPN
ajfa-18939	262	17	5	5	NUM
ajfa-18939	262	18	)	)	PUNCT
ajfa-18939	262	19	as	as	ADP
ajfa-18939	262	20	audit	audit	NOUN
ajfa-18939	262	21	f	f	X
ajfa-18939	262	22	internal	internal	PROPN
ajfa-18939	262	23	e	e	PROPN
ajfa-18939	262	24	in	in	ADP
ajfa-18939	262	25	conjun	conjun	NOUN
ajfa-18939	262	26	has	have	VERB
ajfa-18939	262	27	some	some	PRON
ajfa-18939	262	28	that	that	SCONJ
ajfa-18939	262	29	the	the	DET
ajfa-18939	262	30	findings	finding	NOUN
ajfa-18939	262	31	sh	sh	PROPN
ajfa-18939	262	32	tors	tor	NOUN
ajfa-18939	262	33	would	would	AUX
ajfa-18939	262	34	arch	arch	VERB
ajfa-18939	262	35	in	in	ADP
ajfa-18939	262	36	othe	othe	PROPN
ajfa-18939	262	37	ng	ng	PROPN
ajfa-18939	262	38	face	face	NOUN
ajfa-18939	262	39	-	-	PUNCT
ajfa-18939	262	40	to	to	ADP
ajfa-18939	262	41	-	-	PUNCT
ajfa-18939	262	42	f	f	NOUN
ajfa-18939	262	43	drilling	drilling	NOUN
ajfa-18939	262	44	dee	dee	PROPN
ajfa-18939	262	45	nd	nd	ADV
ajfa-18939	262	46	original	original	ADJ
ajfa-18939	262	47	in	in	ADP
ajfa-18939	262	48	the	the	DET
ajfa-18939	262	49	unit	unit	NOUN
ajfa-18939	262	50	reparers	reparer	NOUN
ajfa-18939	262	51	and	and	CCONJ
ajfa-18939	262	52	o	o	NOUN
ajfa-18939	262	53	determine	determine	NOUN
ajfa-18939	262	54	ducation	ducation	NOUN
ajfa-18939	262	55	an	an	DET
ajfa-18939	262	56	ors	or	NOUN
ajfa-18939	262	57	to	to	PART
ajfa-18939	262	58	study	study	VERB
ajfa-18939	262	59	,	,	PUNCT
ajfa-18939	262	60	2010	2010	NUM
ajfa-18939	262	61	)	)	PUNCT
ajfa-18939	262	62	.	.	PUNCT
ajfa-18939	263	1	a	a	DET
ajfa-18939	263	2	ality	ality	NOUN
ajfa-18939	263	3	.	.	PUNCT
ajfa-18939	264	1	is	be	AUX
ajfa-18939	264	2	study	study	NOUN
ajfa-18939	264	3	,	,	PUNCT
ajfa-18939	264	4	ac	ac	PROPN
ajfa-18939	264	5	d	d	PROPN
ajfa-18939	264	6	arab	arab	PROPN
ajfa-18939	264	7	emi	emi	PROPN
ajfa-18939	264	8	significant	significant	PROPN
ajfa-18939	264	9	h.	h.	PROPN
ajfa-18939	264	10	additiona	additiona	PROPN
ajfa-18939	264	11	fically	fically	ADV
ajfa-18939	264	12	regar	regar	VERB
ajfa-18939	264	13	ding	de	VERB
ajfa-18939	264	14	the	the	DET
ajfa-18939	264	15	re	re	NOUN
ajfa-18939	264	16	and	and	CCONJ
ajfa-18939	264	17	educatio	educatio	PROPN
ajfa-18939	264	18	s	s	AUX
ajfa-18939	264	19	affecting	affect	VERB
ajfa-18939	264	20	a	a	DET
ajfa-18939	264	21	other	other	ADJ
ajfa-18939	264	22	fact	fact	NOUN
ajfa-18939	264	23	es	es	X
ajfa-18939	264	24	(	(	PUNCT
ajfa-18939	264	25	allen	allen	PROPN
ajfa-18939	264	26	&	&	CCONJ
ajfa-18939	264	27	between	between	ADP
ajfa-18939	264	28	au	au	PROPN
ajfa-18939	264	29	sistent	sistent	NOUN
ajfa-18939	264	30	with	with	ADP
ajfa-18939	264	31	arly	arly	ADV
ajfa-18939	264	32	,	,	PUNCT
ajfa-18939	264	33	the	the	DET
ajfa-18939	264	34	sec	sec	PROPN
ajfa-18939	264	35	nstrate	nstrate	VERB
ajfa-18939	264	36	a	a	DET
ajfa-18939	264	37	st	st	PROPN
ajfa-18939	264	38	ther	ther	ADJ
ajfa-18939	264	39	hand	hand	NOUN
ajfa-18939	264	40	,	,	PUNCT
ajfa-18939	264	41	t	t	PROPN
ajfa-18939	264	42	finance	finance	PROPN
ajfa-18939	264	43	&	&	CCONJ
ajfa-18939	264	44	ac	ac	PROPN
ajfa-18939	264	45	issn	issn	PROPN
ajfa-18939	264	46	19	19	NUM
ajfa-18939	264	47	2022	2022	NUM
ajfa-18939	264	48	,	,	PUNCT
ajfa-18939	264	49	vol	vol	NOUN
ajfa-18939	264	50	.	.	NOUN
ajfa-18939	264	51	1	1	NUM
ajfa-18939	264	52	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	264	53	ols	ol	NOUN
ajfa-18939	264	54	may	may	AUX
ajfa-18939	264	55	be	be	AUX
ajfa-18939	264	56	be	be	AUX
ajfa-18939	264	57	perform	perform	NOUN
ajfa-18939	264	58	owledge	owledge	NOUN
ajfa-18939	264	59	abo	abo	NOUN
ajfa-18939	264	60	es	es	NOUN
ajfa-18939	264	61	audit	audit	NOUN
ajfa-18939	264	62	fee	fee	NOUN
ajfa-18939	264	63	t	t	PROPN
ajfa-18939	265	1	quality	quality	NOUN
ajfa-18939	265	2	ind	ind	NOUN
ajfa-18939	265	3	factors	factor	NOUN
ajfa-18939	265	4	(	(	PUNCT
ajfa-18939	265	5	ed	ed	NOUN
ajfa-18939	265	6	nction	nction	NOUN
ajfa-18939	265	7	with	with	ADP
ajfa-18939	265	8	limitations	limitation	NOUN
ajfa-18939	265	9	questionna	questionna	NOUN
ajfa-18939	265	10	hould	hould	AUX
ajfa-18939	265	11	be	be	AUX
ajfa-18939	265	12	int	int	ADJ
ajfa-18939	265	13	aid	aid	NOUN
ajfa-18939	265	14	in	in	ADP
ajfa-18939	265	15	gene	gene	NOUN
ajfa-18939	265	16	er	er	INTJ
ajfa-18939	265	17	countryface	countryface	NOUN
ajfa-18939	265	18	intervi	intervi	VERB
ajfa-18939	265	19	eper	eper	PROPN
ajfa-18939	265	20	into	into	ADP
ajfa-18939	265	21	the	the	DET
ajfa-18939	265	22	contributio	contributio	NOUN
ajfa-18939	265	23	ted	te	VERB
ajfa-18939	265	24	arab	arab	PROPN
ajfa-18939	265	25	e	e	PROPN
ajfa-18939	265	26	nd	nd	NOUN
ajfa-18939	265	27	users	user	NOUN
ajfa-18939	265	28	of	of	ADP
ajfa-18939	265	29	f	f	PROPN
ajfa-18939	265	30	e	e	PROPN
ajfa-18939	265	31	the	the	DET
ajfa-18939	265	32	qualit	qualit	PROPN
ajfa-18939	265	33	nd	nd	PROPN
ajfa-18939	265	34	experien	experien	PROPN
ajfa-18939	265	35	y	y	PROPN
ajfa-18939	265	36	,	,	PUNCT
ajfa-18939	265	37	improvem	improvem	VERB
ajfa-18939	265	38	as	as	ADP
ajfa-18939	265	39	such	such	ADJ
ajfa-18939	265	40	,	,	PUNCT
ajfa-18939	265	41	thi	thi	AUX
ajfa-18939	265	42	cting	cte	VERB
ajfa-18939	265	43	as	as	ADP
ajfa-18939	265	44	a	a	DET
ajfa-18939	265	45	po	po	NOUN
ajfa-18939	265	46	irates	irate	NOUN
ajfa-18939	265	47	.	.	PUNCT
ajfa-18939	266	1	the	the	DET
ajfa-18939	266	2	tly	tly	ADV
ajfa-18939	266	3	and	and	CCONJ
ajfa-18939	266	4	po	po	NOUN
ajfa-18939	266	5	ally	ally	NOUN
ajfa-18939	266	6	,	,	PUNCT
ajfa-18939	266	7	by	by	ADP
ajfa-18939	266	8	utili	utili	NOUN
ajfa-18939	266	9	rding	rde	VERB
ajfa-18939	266	10	audito	audito	PROPN
ajfa-18939	266	11	elationship	elationship	NOUN
ajfa-18939	266	12	b	b	NOUN
ajfa-18939	266	13	on	on	ADP
ajfa-18939	266	14	.	.	PUNCT
ajfa-18939	267	1	althoug	althoug	ADJ
ajfa-18939	267	2	audit	audit	NOUN
ajfa-18939	267	3	quality	quality	NOUN
ajfa-18939	267	4	tors	tor	NOUN
ajfa-18939	267	5	.	.	PUNCT
ajfa-18939	268	1	moreo	moreo	PROPN
ajfa-18939	268	2	&	&	CCONJ
ajfa-18939	268	3	woodland	woodland	PROPN
ajfa-18939	268	4	udit	udit	PROPN
ajfa-18939	268	5	experie	experie	PROPN
ajfa-18939	268	6	h	h	NOUN
ajfa-18939	268	7	previous	previous	ADJ
ajfa-18939	268	8	r	r	NOUN
ajfa-18939	268	9	cond	cond	NOUN
ajfa-18939	268	10	hypot	hypot	NOUN
ajfa-18939	268	11	trong	trong	NOUN
ajfa-18939	268	12	and	and	CCONJ
ajfa-18939	268	13	the	the	DET
ajfa-18939	268	14	third	third	ADJ
ajfa-18939	268	15	hy	hy	NOUN
ajfa-18939	268	16	ccounting	ccounte	VERB
ajfa-18939	268	17	946	946	NUM
ajfa-18939	268	18	-	-	PUNCT
ajfa-18939	268	19	052x	052x	NUM
ajfa-18939	268	20	14	14	NUM
ajfa-18939	268	21	,	,	PUNCT
ajfa-18939	268	22	no	no	INTJ
ajfa-18939	268	23	.	.	NOUN
ajfa-18939	268	24	1	1	NUM
ajfa-18939	268	25	think.org/	think.org/	NOUN
ajfa-18939	268	26	distinct	distinct	ADJ
ajfa-18939	268	27	med	med	PROPN
ajfa-18939	268	28	may	may	AUX
ajfa-18939	268	29	out	out	ADP
ajfa-18939	268	30	audit	audit	NOUN
ajfa-18939	268	31	es	es	X
ajfa-18939	268	32	(	(	PUNCT
ajfa-18939	268	33	allen	allen	ADJ
ajfa-18939	268	34	dicators	dicator	NOUN
ajfa-18939	268	35	.	.	PUNCT
ajfa-18939	269	1	ducation	ducation	NOUN
ajfa-18939	269	2	,	,	PUNCT
ajfa-18939	269	3	external	external	PROPN
ajfa-18939	269	4	s	s	NOUN
ajfa-18939	269	5	,	,	PUNCT
ajfa-18939	269	6	these	these	DET
ajfa-18939	269	7	aire	aire	NOUN
ajfa-18939	269	8	was	be	AUX
ajfa-18939	269	9	terpreted	terprete	VERB
ajfa-18939	269	10	eralizing	eralize	VERB
ajfa-18939	269	11	-specific	-specific	ADJ
ajfa-18939	269	12	ews	ews	PROPN
ajfa-18939	269	13	,	,	PUNCT
ajfa-18939	269	14	for	for	ADP
ajfa-18939	269	15	e	e	NOUN
ajfa-18939	269	16	factors	factor	NOUN
ajfa-18939	269	17	on	on	ADP
ajfa-18939	269	18	to	to	ADP
ajfa-18939	269	19	our	our	PRON
ajfa-18939	269	20	emirates	emirates	PROPN
ajfa-18939	269	21	financial	financial	PROPN
ajfa-18939	269	22	y	y	PROPN
ajfa-18939	269	23	(	(	PUNCT
ajfa-18939	269	24	irani	irani	PROPN
ajfa-18939	269	25	,	,	PUNCT
ajfa-18939	269	26	nce	nce	NOUN
ajfa-18939	269	27	.	.	PUNCT
ajfa-18939	270	1	for	for	ADP
ajfa-18939	270	2	ments	ment	NOUN
ajfa-18939	270	3	in	in	ADP
ajfa-18939	270	4	is	be	AUX
ajfa-18939	270	5	study	study	NOUN
ajfa-18939	270	6	ortal	ortal	ADV
ajfa-18939	270	7	for	for	ADP
ajfa-18939	270	8	findings	finding	NOUN
ajfa-18939	270	9	ositively	ositively	ADV
ajfa-18939	270	10	izing	ize	VERB
ajfa-18939	270	11	the	the	DET
ajfa-18939	270	12	or	or	CCONJ
ajfa-18939	270	13	–	–	PUNCT
ajfa-18939	270	14	client	client	NOUN
ajfa-18939	270	15	between	between	ADP
ajfa-18939	270	16	gh	gh	PROPN
ajfa-18939	270	17	a	a	DET
ajfa-18939	270	18	few	few	ADJ
ajfa-18939	270	19	y	y	NOUN
ajfa-18939	270	20	,	,	PUNCT
ajfa-18939	270	21	this	this	PRON
ajfa-18939	270	22	is	be	AUX
ajfa-18939	270	23	over	over	ADV
ajfa-18939	270	24	,	,	PUNCT
ajfa-18939	270	25	the	the	DET
ajfa-18939	270	26	d	d	PROPN
ajfa-18939	270	27	,	,	PUNCT
ajfa-18939	270	28	2010	2010	NUM
ajfa-18939	270	29	;	;	PUNCT
ajfa-18939	270	30	ence	ence	NOUN
ajfa-18939	270	31	and	and	CCONJ
ajfa-18939	270	32	research	research	NOUN
ajfa-18939	270	33	thesis	thesis	NOUN
ajfa-18939	270	34	is	be	AUX
ajfa-18939	270	35	positive	positive	ADJ
ajfa-18939	270	36	ypothesis	ypothesis	NOUN
ajfa-18939	270	37	was	be	AUX
ajfa-18939	270	38	reje	reje	VERB
ajfa-18939	270	39	it	it	PRON
ajfa-18939	270	40	could	could	AUX
ajfa-18939	270	41	other	other	ADJ
ajfa-18939	270	42	c	c	NOUN
ajfa-18939	270	43	quality	quality	NOUN
ajfa-18939	270	44	much	much	ADJ
ajfa-18939	270	45	h	h	NOUN
ajfa-18939	270	46	primari	primari	NOUN
ajfa-18939	270	47	differen	differen	PROPN
ajfa-18939	270	48	differen	differen	PROPN
ajfa-18939	270	49	the	the	DET
ajfa-18939	270	50	stu	stu	PROPN
ajfa-18939	270	51	identify	identify	VERB
ajfa-18939	270	52	capital	capital	NOUN
ajfa-18939	270	53	and	and	CCONJ
ajfa-18939	270	54	au	au	VERB
ajfa-18939	270	55	educati	educati	PROPN
ajfa-18939	270	56	relation	relation	NOUN
ajfa-18939	270	57	indicate	indicate	VERB
ajfa-18939	270	58	conside	conside	NOUN
ajfa-18939	270	59	adds	add	VERB
ajfa-18939	270	60	to	to	ADP
ajfa-18939	270	61	low	low	ADJ
ajfa-18939	270	62	risk	risk	NOUN
ajfa-18939	270	63	shows	show	VERB
ajfa-18939	271	1	h	h	PROPN
ajfa-18939	271	2	context	context	PROPN
ajfa-18939	271	3	acknow	acknow	NOUN
ajfa-18939	272	1	this	this	PRON
ajfa-18939	272	2	wo	will	AUX
ajfa-18939	272	3	all	all	DET
ajfa-18939	272	4	prof	prof	PROPN
ajfa-18939	272	5	contribu	contribu	ADJ
ajfa-18939	272	6	referen	referen	PROPN
ajfa-18939	272	7	acca	acca	VERB
ajfa-18939	272	8	https://w	https://w	NUM
ajfa-18939	272	9	/audit	/audit	NOUN
ajfa-18939	272	10	-	-	PUNCT
ajfa-18939	272	11	q	q	NOUN
ajfa-18939	272	12	akoglu	akoglu	PROPN
ajfa-18939	272	13	medicin	medicin	PROPN
ajfa-18939	272	14	alissa	alissa	PROPN
ajfa-18939	272	15	,	,	PUNCT
ajfa-18939	272	16	impact	impact	NOUN
ajfa-18939	272	17	organiz	organiz	NOUN
ajfa-18939	272	18	allen	allen	PROPN
ajfa-18939	272	19	,	,	PUNCT
ajfa-18939	272	20	a	a	DET
ajfa-18939	272	21	auditing	auditing	NOUN
ajfa-18939	272	22	https://d	https://d	PROPN
ajfa-18939	272	23	anis	anis	PROPN
ajfa-18939	272	24	,	,	PUNCT
ajfa-18939	272	25	a	a	DET
ajfa-18939	272	26	gaps	gap	NOUN
ajfa-18939	272	27	an	an	DET
ajfa-18939	272	28	337	337	NUM
ajfa-18939	272	29	-	-	SYM
ajfa-18939	272	30	351	351	NUM
ajfa-18939	272	31	ected	ecte	VERB
ajfa-18939	272	32	due	due	ADP
ajfa-18939	272	33	to	to	PART
ajfa-18939	272	34	d	d	NOUN
ajfa-18939	272	35	be	be	AUX
ajfa-18939	272	36	argued	argue	VERB
ajfa-18939	272	37	ountries	ountrie	NOUN
ajfa-18939	272	38	.	.	PUNCT
ajfa-18939	273	1	a	a	PRON
ajfa-18939	273	2	of	of	ADP
ajfa-18939	273	3	audits	audits	NOUN
ajfa-18939	273	4	,	,	PUNCT
ajfa-18939	273	5	higher	high	ADJ
ajfa-18939	273	6	than	than	ADP
ajfa-18939	273	7	t	t	PROPN
ajfa-18939	273	8	ly	ly	ADP
ajfa-18939	273	9	determin	determin	NOUN
ajfa-18939	273	10	nt	not	PART
ajfa-18939	273	11	internal	internal	ADJ
ajfa-18939	273	12	nt	not	PART
ajfa-18939	273	13	audit	audit	NOUN
ajfa-18939	273	14	proc	proc	NOUN
ajfa-18939	273	15	udy	udy	NOUN
ajfa-18939	273	16	's	's	PART
ajfa-18939	273	17	findin	findin	NOUN
ajfa-18939	273	18	ying	ying	PROPN
ajfa-18939	273	19	the	the	DET
ajfa-18939	273	20	app	app	NOUN
ajfa-18939	273	21	to	to	ADP
ajfa-18939	273	22	their	their	PRON
ajfa-18939	273	23	larg	larg	NOUN
ajfa-18939	273	24	udit	udit	PROPN
ajfa-18939	273	25	firms	firm	NOUN
ajfa-18939	273	26	ional	ional	VERB
ajfa-18939	273	27	institu	institu	ADJ
ajfa-18939	273	28	nships	nship	NOUN
ajfa-18939	273	29	with	with	ADP
ajfa-18939	273	30	e	e	NOUN
ajfa-18939	273	31	areas	area	NOUN
ajfa-18939	273	32	whe	whe	VERB
ajfa-18939	273	33	er	er	INTJ
ajfa-18939	273	34	when	when	SCONJ
ajfa-18939	273	35	hiri	hiri	PROPN
ajfa-18939	273	36	the	the	DET
ajfa-18939	273	37	empiric	empiric	NOUN
ajfa-18939	273	38	k	k	PROPN
ajfa-18939	273	39	of	of	ADP
ajfa-18939	273	40	audit	audit	NOUN
ajfa-18939	273	41	lit	light	VERB
ajfa-18939	273	42	how	how	SCONJ
ajfa-18939	273	43	interna	interna	PROPN
ajfa-18939	273	44	.	.	PUNCT
ajfa-18939	274	1	wledgment	wledgment	PROPN
ajfa-18939	274	2	ork	ork	NOUN
ajfa-18939	274	3	was	be	AUX
ajfa-18939	274	4	not	not	PART
ajfa-18939	274	5	fessors	fessor	NOUN
ajfa-18939	274	6	and	and	CCONJ
ajfa-18939	274	7	r	r	NOUN
ajfa-18939	274	8	uted	uted	ADJ
ajfa-18939	274	9	signific	signific	NOUN
ajfa-18939	274	10	nces	nce	NOUN
ajfa-18939	274	11	global	global	ADJ
ajfa-18939	274	12	.	.	PUNCT
ajfa-18939	275	1	(	(	PUNCT
ajfa-18939	275	2	20	20	NUM
ajfa-18939	275	3	www.accag	www.accag	NUM
ajfa-18939	275	4	quality	quality	NOUN
ajfa-18939	275	5	-	-	PUNCT
ajfa-18939	275	6	iaasb	iaasb	ADJ
ajfa-18939	275	7	u	u	NOUN
ajfa-18939	275	8	,	,	PUNCT
ajfa-18939	275	9	h.	h.	PROPN
ajfa-18939	275	10	(	(	PUNCT
ajfa-18939	275	11	2018	2018	NUM
ajfa-18939	275	12	)	)	PUNCT
ajfa-18939	275	13	ne	ne	PROPN
ajfa-18939	275	14	,	,	PUNCT
ajfa-18939	275	15	18(1	18(1	NOUN
ajfa-18939	275	16	)	)	PUNCT
ajfa-18939	275	17	,	,	PUNCT
ajfa-18939	275	18	9	9	NUM
ajfa-18939	275	19	w.	w.	NOUN
ajfa-18939	275	20	,	,	PUNCT
ajfa-18939	275	21	capku	capku	VERB
ajfa-18939	275	22	of	of	ADP
ajfa-18939	275	23	audit	audit	NOUN
ajfa-18939	275	24	zations	zation	NOUN
ajfa-18939	275	25	and	and	CCONJ
ajfa-18939	275	26	a.	a.	NOUN
ajfa-18939	275	27	,	,	PUNCT
ajfa-18939	275	28	&	&	CCONJ
ajfa-18939	275	29	wood	wood	NOUN
ajfa-18939	275	30	g	g	NOUN
ajfa-18939	275	31	:	:	PUNCT
ajfa-18939	275	32	a	a	DET
ajfa-18939	275	33	doi.org/10.2	doi.org/10.2	NOUN
ajfa-18939	275	34	a.	a.	NOUN
ajfa-18939	275	35	(	(	PUNCT
ajfa-18939	275	36	2017	2017	NUM
ajfa-18939	275	37	)	)	PUNCT
ajfa-18939	275	38	.	.	PUNCT
ajfa-18939	276	1	a	a	DET
ajfa-18939	276	2	nd	nd	NOUN
ajfa-18939	276	3	audit	audit	NOUN
ajfa-18939	276	4	qu	qu	NOUN
ajfa-18939	276	5	1	1	NUM
ajfa-18939	276	6	.	.	PUNCT
ajfa-18939	277	1	https://do	https://do	PROPN
ajfa-18939	277	2	o	o	NOUN
ajfa-18939	277	3	the	the	DET
ajfa-18939	277	4	absenc	absenc	NOUN
ajfa-18939	277	5	d	d	PROPN
ajfa-18939	277	6	that	that	SCONJ
ajfa-18939	277	7	this	this	PRON
ajfa-18939	277	8	is	be	AUX
ajfa-18939	277	9	additionally	additionally	ADV
ajfa-18939	277	10	clients	client	NOUN
ajfa-18939	277	11	'	'	PART
ajfa-18939	277	12	inte	inte	NOUN
ajfa-18939	277	13	the	the	DET
ajfa-18939	277	14	statistic	statistic	NOUN
ajfa-18939	277	15	ned	ne	VERB
ajfa-18939	277	16	by	by	ADP
ajfa-18939	277	17	the	the	DET
ajfa-18939	277	18	n	n	PROPN
ajfa-18939	277	19	control	control	VERB
ajfa-18939	277	20	me	i	PRON
ajfa-18939	277	21	cedures	cedure	NOUN
ajfa-18939	277	22	.	.	PUNCT
ajfa-18939	278	1	ngs	ng	NOUN
ajfa-18939	278	2	have	have	VERB
ajfa-18939	278	3	pr	pr	NOUN
ajfa-18939	278	4	propriate	propriate	NOUN
ajfa-18939	278	5	cr	cr	PROPN
ajfa-18939	278	6	ge	ge	PROPN
ajfa-18939	278	7	and	and	CCONJ
ajfa-18939	278	8	sens	sen	NOUN
ajfa-18939	278	9	in	in	ADP
ajfa-18939	278	10	develo	develo	ADJ
ajfa-18939	278	11	utions	ution	NOUN
ajfa-18939	278	12	migh	migh	VERB
ajfa-18939	278	13	audit	audit	NOUN
ajfa-18939	278	14	firms	firm	NOUN
ajfa-18939	278	15	ere	ere	NOUN
ajfa-18939	278	16	auditors	auditor	NOUN
ajfa-18939	278	17	ing	ing	VERB
ajfa-18939	278	18	externa	externa	VERB
ajfa-18939	278	19	cal	cal	ADJ
ajfa-18939	278	20	evidence	evidence	NOUN
ajfa-18939	278	21	tigation	tigation	NOUN
ajfa-18939	278	22	and	and	CCONJ
ajfa-18939	278	23	al	al	PROPN
ajfa-18939	278	24	and	and	CCONJ
ajfa-18939	278	25	exter	exter	PROPN
ajfa-18939	278	26	ts	ts	ADP
ajfa-18939	278	27	t	t	PROPN
ajfa-18939	278	28	funded	fund	VERB
ajfa-18939	278	29	by	by	ADP
ajfa-18939	278	30	reviewers	reviewer	NOUN
ajfa-18939	278	31	w	w	VERB
ajfa-18939	278	32	cantly	cantly	ADV
ajfa-18939	278	33	to	to	ADP
ajfa-18939	278	34	the	the	DET
ajfa-18939	278	35	014	014	NUM
ajfa-18939	278	36	)	)	PUNCT
ajfa-18939	278	37	.	.	PUNCT
ajfa-18939	279	1	techn	techn	PROPN
ajfa-18939	279	2	lobal.com/i	lobal.com/i	PROPN
ajfa-18939	279	3	b-frwk.html	b-frwk.html	NUM
ajfa-18939	279	4	)	)	PUNCT
ajfa-18939	279	5	.	.	PUNCT
ajfa-18939	280	1	user	user	PROPN
ajfa-18939	280	2	's	's	PART
ajfa-18939	280	3	gu	gu	NOUN
ajfa-18939	280	4	1	1	NUM
ajfa-18939	280	5	-	-	SYM
ajfa-18939	280	6	93	93	NUM
ajfa-18939	280	7	.	.	PUNCT
ajfa-18939	281	1	https	https	NOUN
ajfa-18939	281	2	:	:	PUNCT
ajfa-18939	281	3	un	un	PROPN
ajfa-18939	281	4	,	,	PUNCT
ajfa-18939	281	5	v.	v.	ADV
ajfa-18939	281	6	,	,	PUNCT
ajfa-18939	281	7	jeanj	jeanj	NOUN
ajfa-18939	281	8	and	and	CCONJ
ajfa-18939	281	9	aud	aud	NOUN
ajfa-18939	281	10	d	d	PROPN
ajfa-18939	281	11	society	society	NOUN
ajfa-18939	281	12	,	,	PUNCT
ajfa-18939	281	13	39	39	NUM
ajfa-18939	281	14	dland	dland	NOUN
ajfa-18939	281	15	,	,	PUNCT
ajfa-18939	281	16	a.	a.	NOUN
ajfa-18939	281	17	(	(	PUNCT
ajfa-18939	281	18	2	2	NUM
ajfa-18939	281	19	journal	journal	NOUN
ajfa-18939	281	20	2308	2308	NUM
ajfa-18939	281	21	/	/	SYM
ajfa-18939	281	22	aud.20	aud.20	PROPN
ajfa-18939	281	23	auditors	auditor	NOUN
ajfa-18939	281	24	'	'	PART
ajfa-18939	281	25	an	an	DET
ajfa-18939	281	26	uality	uality	NOUN
ajfa-18939	281	27	in	in	ADP
ajfa-18939	281	28	e	e	PROPN
ajfa-18939	281	29	oi.org/10.11	oi.org/10.11	PROPN
ajfa-18939	281	30	ce	ce	PROPN
ajfa-18939	281	31	of	of	ADP
ajfa-18939	281	32	a	a	DET
ajfa-18939	281	33	nega	nega	NOUN
ajfa-18939	281	34	s	s	PROPN
ajfa-18939	281	35	because	because	SCONJ
ajfa-18939	281	36	a	a	DET
ajfa-18939	281	37	y	y	PROPN
ajfa-18939	281	38	,	,	PUNCT
ajfa-18939	281	39	the	the	DET
ajfa-18939	281	40	fourth	fourth	ADJ
ajfa-18939	281	41	ernal	ernal	ADJ
ajfa-18939	281	42	contro	contro	PROPN
ajfa-18939	281	43	cal	cal	PROPN
ajfa-18939	281	44	significa	significa	PROPN
ajfa-18939	281	45	nature	nature	PROPN
ajfa-18939	281	46	of	of	ADP
ajfa-18939	281	47	th	th	X
ajfa-18939	281	48	echanisms	echanisms	PROPN
ajfa-18939	281	49	ractical	ractical	ADJ
ajfa-18939	281	50	ram	ram	NOUN
ajfa-18939	281	51	riteria	riteria	PROPN
ajfa-18939	281	52	for	for	ADP
ajfa-18939	281	53	h	h	PROPN
ajfa-18939	281	54	itive	itive	ADJ
ajfa-18939	281	55	clients	client	NOUN
ajfa-18939	281	56	ping	ping	VERB
ajfa-18939	281	57	and	and	CCONJ
ajfa-18939	281	58	t	t	PROPN
ajfa-18939	281	59	also	also	ADV
ajfa-18939	281	60	be	be	AUX
ajfa-18939	281	61	en	en	ADP
ajfa-18939	281	62	s	s	X
ajfa-18939	281	63	to	to	ADP
ajfa-18939	281	64	prepar	prepar	NOUN
ajfa-18939	281	65	can	can	AUX
ajfa-18939	281	66	improv	improv	VERB
ajfa-18939	281	67	al	al	PROPN
ajfa-18939	281	68	auditors	auditor	NOUN
ajfa-18939	281	69	t	t	X
ajfa-18939	281	70	e	e	X
ajfa-18939	281	71	on	on	ADP
ajfa-18939	281	72	audit	audit	NOUN
ajfa-18939	281	73	q	q	PROPN
ajfa-18939	282	1	d	d	X
ajfa-18939	282	2	a	a	DET
ajfa-18939	282	3	greater	great	ADJ
ajfa-18939	282	4	e	e	NOUN
ajfa-18939	282	5	rnal	rnal	ADJ
ajfa-18939	282	6	factors	factor	NOUN
ajfa-18939	282	7	y	y	PROPN
ajfa-18939	282	8	any	any	DET
ajfa-18939	282	9	affiliat	affiliat	NOUN
ajfa-18939	282	10	who	who	PRON
ajfa-18939	282	11	encoura	encoura	NOUN
ajfa-18939	282	12	e	e	X
ajfa-18939	282	13	work	work	NOUN
ajfa-18939	282	14	's	's	PART
ajfa-18939	282	15	qu	qu	PROPN
ajfa-18939	282	16	nical	nical	PROPN
ajfa-18939	282	17	activi	activi	PROPN
ajfa-18939	282	18	n	n	CCONJ
ajfa-18939	282	19	/	/	SYM
ajfa-18939	282	20	en	en	X
ajfa-18939	282	21	/	/	SYM
ajfa-18939	282	22	technic	technic	NOUN
ajfa-18939	282	23	l	l	NOUN
ajfa-18939	282	24	uide	uide	NOUN
ajfa-18939	282	25	to	to	ADP
ajfa-18939	282	26	corr	corr	PROPN
ajfa-18939	282	27	//doi.org/10	//doi.org/10	PROPN
ajfa-18939	282	28	jean	jean	PROPN
ajfa-18939	282	29	,	,	PUNCT
ajfa-18939	282	30	t.	t.	PROPN
ajfa-18939	282	31	,	,	PUNCT
ajfa-18939	282	32	&	&	CCONJ
ajfa-18939	282	33	ditor	ditor	PROPN
ajfa-18939	282	34	chara	chara	PROPN
ajfa-18939	282	35	9(7	9(7	NUM
ajfa-18939	282	36	)	)	PUNCT
ajfa-18939	282	37	,	,	PUNCT
ajfa-18939	282	38	495	495	NUM
ajfa-18939	282	39	-	-	SYM
ajfa-18939	282	40	51	51	NUM
ajfa-18939	282	41	2010	2010	NUM
ajfa-18939	282	42	)	)	PUNCT
ajfa-18939	282	43	.	.	PUNCT
ajfa-18939	283	1	educ	educ	PROPN
ajfa-18939	283	2	of	of	ADP
ajfa-18939	283	3	010.29.2.1	010.29.2.1	NUM
ajfa-18939	283	4	nd	nd	NUM
ajfa-18939	283	5	account	account	PROPN
ajfa-18939	283	6	egypt	egypt	PROPN
ajfa-18939	283	7	.	.	PUNCT
ajfa-18939	284	1	jour	jour	PROPN
ajfa-18939	284	2	08	08	NUM
ajfa-18939	284	3	/	/	SYM
ajfa-18939	284	4	jaee-0	jaee-0	PROPN
ajfa-18939	284	5	34	34	NUM
ajfa-18939	284	6	ative	ative	PROPN
ajfa-18939	284	7	correla	correla	PROPN
ajfa-18939	284	8	a	a	DET
ajfa-18939	284	9	country	country	NOUN
ajfa-18939	284	10	's	's	PART
ajfa-18939	284	11	h	h	NOUN
ajfa-18939	284	12	and	and	CCONJ
ajfa-18939	284	13	fifth	fifth	ADJ
ajfa-18939	284	14	ol	ol	ADJ
ajfa-18939	284	15	,	,	PUNCT
ajfa-18939	284	16	and	and	CCONJ
ajfa-18939	284	17	aud	aud	ADJ
ajfa-18939	284	18	ance	ance	NOUN
ajfa-18939	284	19	level	level	NOUN
ajfa-18939	284	20	.	.	PUNCT
ajfa-18939	285	1	o	o	NOUN
ajfa-18939	285	2	he	he	PRON
ajfa-18939	285	3	business	business	NOUN
ajfa-18939	285	4	may	may	AUX
ajfa-18939	285	5	be	be	AUX
ajfa-18939	285	6	u	u	NOUN
ajfa-18939	285	7	mifications	mification	NOUN
ajfa-18939	285	8	.	.	PUNCT
ajfa-18939	286	1	hiring	hire	VERB
ajfa-18939	286	2	new	new	ADJ
ajfa-18939	286	3	s.	s.	PROPN
ajfa-18939	286	4	second	second	PROPN
ajfa-18939	286	5	,	,	PUNCT
ajfa-18939	286	6	t	t	PROPN
ajfa-18939	286	7	improving	improve	VERB
ajfa-18939	286	8	ncouraged	ncouraged	ADJ
ajfa-18939	286	9	t	t	PROPN
ajfa-18939	286	10	re	re	ADP
ajfa-18939	286	11	their	their	PRON
ajfa-18939	286	12	stud	stud	NOUN
ajfa-18939	286	13	ve	ve	VERB
ajfa-18939	286	14	their	their	PRON
ajfa-18939	286	15	aud	aud	NOUN
ajfa-18939	286	16	to	to	PART
ajfa-18939	286	17	audit	audit	VERB
ajfa-18939	286	18	the	the	DET
ajfa-18939	286	19	quality	quality	NOUN
ajfa-18939	286	20	in	in	ADP
ajfa-18939	286	21	th	th	NOUN
ajfa-18939	286	22	emphasis	emphasis	NOUN
ajfa-18939	286	23	on	on	ADP
ajfa-18939	286	24	affect	affect	VERB
ajfa-18939	286	25	audi	audi	PROPN
ajfa-18939	286	26	ation	ation	PROPN
ajfa-18939	286	27	or	or	CCONJ
ajfa-18939	286	28	third	third	ADJ
ajfa-18939	286	29	aged	aged	ADJ
ajfa-18939	286	30	me	i	PRON
ajfa-18939	286	31	to	to	ADP
ajfa-18939	286	32	uality	uality	NOUN
ajfa-18939	286	33	.	.	PUNCT
ajfa-18939	287	1	ities	itie	NOUN
ajfa-18939	287	2	and	and	CCONJ
ajfa-18939	287	3	ad	ad	NOUN
ajfa-18939	287	4	cal	cal	PROPN
ajfa-18939	287	5	-	-	PUNCT
ajfa-18939	287	6	activitie	activitie	NOUN
ajfa-18939	287	7	relation	relation	NOUN
ajfa-18939	287	8	coe	coe	PROPN
ajfa-18939	287	9	0.1016	0.1016	NUM
ajfa-18939	287	10	/	/	SYM
ajfa-18939	287	11	j.tjem	j.tjem	PROPN
ajfa-18939	287	12	suca	suca	NOUN
ajfa-18939	287	13	,	,	PUNCT
ajfa-18939	287	14	n.	n.	PROPN
ajfa-18939	287	15	(	(	PUNCT
ajfa-18939	287	16	acteristics	acteristic	NOUN
ajfa-18939	287	17	10	10	NUM
ajfa-18939	287	18	.	.	PUNCT
ajfa-18939	288	1	https://do	https://do	PROPN
ajfa-18939	288	2	cation	cation	NOUN
ajfa-18939	288	3	requ	requ	NOUN
ajfa-18939	288	4	practice	practice	NOUN
ajfa-18939	288	5	ting	ting	PROPN
ajfa-18939	288	6	educato	educato	PROPN
ajfa-18939	288	7	rnal	rnal	PROPN
ajfa-18939	288	8	of	of	ADP
ajfa-18939	288	9	acc	acc	PROPN
ajfa-18939	288	10	8	8	NUM
ajfa-18939	288	11	-	-	SYM
ajfa-18939	288	12	2016	2016	NUM
ajfa-18939	288	13	-	-	PUNCT
ajfa-18939	288	14	007	007	NUM
ajfa-18939	288	15	asian	asian	ADJ
ajfa-18939	288	16	ation	ation	NOUN
ajfa-18939	288	17	betwe	betwe	VERB
ajfa-18939	288	18	educational	educational	ADJ
ajfa-18939	288	19	hypothese	hypothese	ADJ
ajfa-18939	288	20	dit	dit	PROPN
ajfa-18939	288	21	procedur	procedur	PROPN
ajfa-18939	289	1	one	one	PRON
ajfa-18939	289	2	could	could	AUX
ajfa-18939	289	3	a	a	PRON
ajfa-18939	289	4	and	and	CCONJ
ajfa-18939	289	5	the	the	DET
ajfa-18939	289	6	lev	lev	NOUN
ajfa-18939	289	7	sed	se	VERB
ajfa-18939	289	8	.	.	PUNCT
ajfa-18939	289	9	audi	audi	PROPN
ajfa-18939	289	10	to	to	PART
ajfa-18939	289	11	begin	begin	VERB
ajfa-18939	289	12	,	,	PUNCT
ajfa-18939	289	13	auditors	auditor	NOUN
ajfa-18939	289	14	an	an	DET
ajfa-18939	289	15	the	the	DET
ajfa-18939	289	16	findings	finding	NOUN
ajfa-18939	289	17	their	their	PRON
ajfa-18939	289	18	con	con	NOUN
ajfa-18939	289	19	to	to	PART
ajfa-18939	289	20	develop	develop	VERB
ajfa-18939	289	21	p	p	NOUN
ajfa-18939	289	22	dents	dent	NOUN
ajfa-18939	289	23	for	for	ADP
ajfa-18939	289	24	th	th	X
ajfa-18939	289	25	dit	dit	NOUN
ajfa-18939	289	26	quality	quality	NOUN
ajfa-18939	289	27	a	a	DET
ajfa-18939	289	28	eir	eir	PROPN
ajfa-18939	289	29	financial	financial	NOUN
ajfa-18939	289	30	he	he	PRON
ajfa-18939	289	31	united	unite	VERB
ajfa-18939	289	32	a	a	PRON
ajfa-18939	289	33	n	n	NUM
ajfa-18939	289	34	auditor	auditor	PROPN
ajfa-18939	289	35	rep	rep	PROPN
ajfa-18939	289	36	t	t	PROPN
ajfa-18939	289	37	quality	quality	PROPN
ajfa-18939	289	38	wi	wi	PROPN
ajfa-18939	289	39	d	d	PROPN
ajfa-18939	289	40	party	party	PROPN
ajfa-18939	289	41	.	.	PUNCT
ajfa-18939	290	1	i	i	PRON
ajfa-18939	290	2	w	w	VERB
ajfa-18939	290	3	submit	submit	VERB
ajfa-18939	290	4	this	this	DET
ajfa-18939	290	5	dvice	dvice	NOUN
ajfa-18939	290	6	.	.	PUNCT
ajfa-18939	291	1	retri	retri	ADJ
ajfa-18939	291	2	es	es	NOUN
ajfa-18939	291	3	/	/	SYM
ajfa-18939	291	4	technical	technical	ADJ
ajfa-18939	291	5	efficients	efficient	NOUN
ajfa-18939	291	6	.	.	PUNCT
ajfa-18939	292	1	t	t	PROPN
ajfa-18939	292	2	m.2018.08.0	m.2018.08.0	PROPN
ajfa-18939	292	3	(	(	PUNCT
ajfa-18939	292	4	2014	2014	NUM
ajfa-18939	292	5	)	)	PUNCT
ajfa-18939	292	6	.	.	PUNCT
ajfa-18939	293	1	an	an	DET
ajfa-18939	293	2	on	on	ADP
ajfa-18939	293	3	audito	audito	ADJ
ajfa-18939	293	4	oi.org/10.10	oi.org/10.10	PROPN
ajfa-18939	293	5	uirements	uirement	NOUN
ajfa-18939	293	6	,	,	PUNCT
ajfa-18939	293	7	a	a	DET
ajfa-18939	293	8	&	&	CCONJ
ajfa-18939	293	9	ors	or	NOUN
ajfa-18939	293	10	'	'	PART
ajfa-18939	293	11	percept	percept	PROPN
ajfa-18939	293	12	counting	counting	NOUN
ajfa-18939	293	13	in	in	ADP
ajfa-18939	293	14	70	70	NUM
ajfa-18939	293	15	n	n	DET
ajfa-18939	293	16	journal	journal	NOUN
ajfa-18939	293	17	of	of	ADP
ajfa-18939	293	18	f	f	PROPN
ajfa-18939	293	19	en	en	PROPN
ajfa-18939	293	20	educatio	educatio	PROPN
ajfa-18939	293	21	l	l	PROPN
ajfa-18939	293	22	system	system	NOUN
ajfa-18939	293	23	ma	ma	PROPN
ajfa-18939	293	24	s	s	PROPN
ajfa-18939	293	25	were	be	AUX
ajfa-18939	293	26	not	not	PART
ajfa-18939	293	27	res	re	NOUN
ajfa-18939	293	28	perform	perform	NOUN
ajfa-18939	293	29	argue	argue	VERB
ajfa-18939	293	30	that	that	SCONJ
ajfa-18939	293	31	in	in	ADP
ajfa-18939	293	32	vel	vel	NOUN
ajfa-18939	293	33	of	of	ADP
ajfa-18939	293	34	risk	risk	NOUN
ajfa-18939	293	35	i	i	PRON
ajfa-18939	293	36	itors	itor	NOUN
ajfa-18939	293	37	,	,	PUNCT
ajfa-18939	293	38	there	there	ADV
ajfa-18939	293	39	they	they	PRON
ajfa-18939	293	40	may	may	AUX
ajfa-18939	293	41	nd	nd	PRON
ajfa-18939	293	42	firms	firm	NOUN
ajfa-18939	293	43	in	in	ADP
ajfa-18939	293	44	s	s	NOUN
ajfa-18939	293	45	may	may	AUX
ajfa-18939	293	46	aid	aid	VERB
ajfa-18939	293	47	ac	ac	PROPN
ajfa-18939	293	48	ntinuing	ntinue	VERB
ajfa-18939	293	49	ed	ed	PROPN
ajfa-18939	293	50	practical	practical	ADJ
ajfa-18939	293	51	co	co	VERB
ajfa-18939	293	52	he	he	PRON
ajfa-18939	293	53	market	market	NOUN
ajfa-18939	293	54	.	.	PUNCT
ajfa-18939	294	1	t	t	PROPN
ajfa-18939	294	2	and	and	CCONJ
ajfa-18939	294	3	what	what	PRON
ajfa-18939	294	4	fac	fac	PROPN
ajfa-18939	294	5	statements	statement	VERB
ajfa-18939	294	6	arab	arab	ADJ
ajfa-18939	294	7	emirate	emirate	NOUN
ajfa-18939	294	8	putation	putation	NOUN
ajfa-18939	294	9	.	.	PUNCT
ajfa-18939	295	1	ov	ov	VERB
ajfa-18939	295	2	ithin	ithin	PROPN
ajfa-18939	296	1	a	a	DET
ajfa-18939	296	2	geog	geog	NOUN
ajfa-18939	296	3	want	want	VERB
ajfa-18939	296	4	to	to	PART
ajfa-18939	296	5	expr	expr	VERB
ajfa-18939	296	6	work	work	VERB
ajfa-18939	296	7	for	for	ADP
ajfa-18939	296	8	p	p	PRON
ajfa-18939	296	9	ieved	ieve	VERB
ajfa-18939	296	10	octob	octob	NOUN
ajfa-18939	296	11	-resources	-resource	NOUN
ajfa-18939	296	12	-	-	PUNCT
ajfa-18939	296	13	s	s	PART
ajfa-18939	296	14	turkish	turkish	ADJ
ajfa-18939	296	15	jou	jou	INTJ
ajfa-18939	296	16	001	001	NUM
ajfa-18939	296	17	empirical	empirical	ADJ
ajfa-18939	296	18	i	i	PROPN
ajfa-18939	296	19	r	r	PROPN
ajfa-18939	296	20	performa	performa	X
ajfa-18939	296	21	016	016	NUM
ajfa-18939	296	22	/	/	SYM
ajfa-18939	296	23	j.aos.20	j.aos.20	PROPN
ajfa-18939	296	24	audit	audit	NOUN
ajfa-18939	296	25	fees	fee	NOUN
ajfa-18939	296	26	,	,	PUNCT
ajfa-18939	296	27	theory	theory	NOUN
ajfa-18939	296	28	,	,	PUNCT
ajfa-18939	296	29	tions	tion	NOUN
ajfa-18939	296	30	of	of	ADP
ajfa-18939	296	31	acc	acc	PROPN
ajfa-18939	296	32	n	n	CCONJ
ajfa-18939	296	33	emerging	emerge	VERB
ajfa-18939	296	34	finance	finance	NOUN
ajfa-18939	296	35	&	&	CCONJ
ajfa-18939	296	36	ac	ac	PROPN
ajfa-18939	296	37	issn	issn	PROPN
ajfa-18939	296	38	19	19	NUM
ajfa-18939	296	39	2022	2022	NUM
ajfa-18939	296	40	,	,	PUNCT
ajfa-18939	296	41	vol	vol	NOUN
ajfa-18939	296	42	.	.	PROPN
ajfa-18939	296	43	1	1	NUM
ajfa-18939	296	44	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	296	45	on	on	ADV
ajfa-18939	296	46	and	and	CCONJ
ajfa-18939	296	47	audit	audit	NOUN
ajfa-18939	296	48	ay	ay	INTJ
ajfa-18939	296	49	be	be	AUX
ajfa-18939	296	50	distin	distin	PROPN
ajfa-18939	296	51	t	t	PROPN
ajfa-18939	296	52	supported	support	VERB
ajfa-18939	296	53	med	me	VERB
ajfa-18939	296	54	by	by	ADP
ajfa-18939	296	55	audi	audi	PROPN
ajfa-18939	296	56	nternal	nternal	PROPN
ajfa-18939	296	57	con	con	PROPN
ajfa-18939	296	58	it	it	PRON
ajfa-18939	296	59	faces	face	VERB
ajfa-18939	296	60	;	;	PUNCT
ajfa-18939	296	61	as	as	SCONJ
ajfa-18939	296	62	efore	efore	NOUN
ajfa-18939	296	63	,	,	PUNCT
ajfa-18939	296	64	will	will	AUX
ajfa-18939	296	65	assist	assist	VERB
ajfa-18939	296	66	recru	recru	VERB
ajfa-18939	296	67	n	n	ADP
ajfa-18939	296	68	allocating	allocate	VERB
ajfa-18939	296	69	ccounting	ccounte	VERB
ajfa-18939	296	70	in	in	ADP
ajfa-18939	296	71	ducation	ducation	NOUN
ajfa-18939	296	72	o	o	NOUN
ajfa-18939	296	73	ourses	ourse	NOUN
ajfa-18939	296	74	and	and	CCONJ
ajfa-18939	296	75	e	e	PROPN
ajfa-18939	296	76	third	third	ADV
ajfa-18939	296	77	,	,	PUNCT
ajfa-18939	296	78	the	the	DET
ajfa-18939	296	79	ctors	ctor	NOUN
ajfa-18939	296	80	clients	client	NOUN
ajfa-18939	296	81	s.	s.	PROPN
ajfa-18939	296	82	fourth	fourth	PROPN
ajfa-18939	296	83	,	,	PUNCT
ajfa-18939	296	84	th	th	X
ajfa-18939	296	85	es	es	NOUN
ajfa-18939	296	86	,	,	PUNCT
ajfa-18939	296	87	a	a	DET
ajfa-18939	296	88	countr	countr	PROPN
ajfa-18939	296	89	verall	verall	NOUN
ajfa-18939	296	90	,	,	PUNCT
ajfa-18939	296	91	this	this	DET
ajfa-18939	296	92	r	r	NOUN
ajfa-18939	296	93	graphicallyress	graphicallyress	NOUN
ajfa-18939	296	94	my	my	PRON
ajfa-18939	296	95	grat	grat	NOUN
ajfa-18939	296	96	publication	publication	NOUN
ajfa-18939	296	97	a	a	DET
ajfa-18939	296	98	ber	ber	NOUN
ajfa-18939	296	99	15	15	NUM
ajfa-18939	296	100	,	,	PUNCT
ajfa-18939	296	101	202	202	NUM
ajfa-18939	296	102	search/2014	search/2014	NOUN
ajfa-18939	296	103	urnal	urnal	ADJ
ajfa-18939	296	104	of	of	ADP
ajfa-18939	296	105	em	em	PRON
ajfa-18939	296	106	investigatio	investigatio	PROPN
ajfa-18939	296	107	mance	mance	PROPN
ajfa-18939	296	108	.	.	PUNCT
ajfa-18939	297	1	acc	acc	PROPN
ajfa-18939	297	2	014.06.003	014.06.003	PROPN
ajfa-18939	297	3	and	and	CCONJ
ajfa-18939	297	4	audit	audit	NOUN
ajfa-18939	297	5	29(2	29(2	NOUN
ajfa-18939	297	6	)	)	PUNCT
ajfa-18939	297	7	,	,	PUNCT
ajfa-18939	297	8	counting	count	VERB
ajfa-18939	297	9	ed	ed	PROPN
ajfa-18939	297	10	g	g	PROPN
ajfa-18939	297	11	economie	economie	PROPN
ajfa-18939	297	12	ccounting	ccounte	VERB
ajfa-18939	297	13	946	946	NUM
ajfa-18939	297	14	-	-	PUNCT
ajfa-18939	297	15	052x	052x	NUM
ajfa-18939	297	16	14	14	NUM
ajfa-18939	297	17	,	,	PUNCT
ajfa-18939	297	18	no	no	INTJ
ajfa-18939	297	19	.	.	NOUN
ajfa-18939	297	20	1	1	NUM
ajfa-18939	297	21	think.org/	think.org/	NOUN
ajfa-18939	297	22	t	t	PROPN
ajfa-18939	297	23	quality	quality	NOUN
ajfa-18939	297	24	.	.	PUNCT
ajfa-18939	298	1	nct	nct	PROPN
ajfa-18939	298	2	from	from	ADP
ajfa-18939	298	3	d	d	PROPN
ajfa-18939	298	4	,	,	PUNCT
ajfa-18939	298	5	as	as	SCONJ
ajfa-18939	298	6	the	the	DET
ajfa-18939	298	7	itors	itor	NOUN
ajfa-18939	298	8	are	be	AUX
ajfa-18939	298	9	trols	trols	PROPN
ajfa-18939	298	10	are	be	AUX
ajfa-18939	298	11	a	a	DET
ajfa-18939	298	12	result	result	NOUN
ajfa-18939	298	13	,	,	PUNCT
ajfa-18939	298	14	perform	perform	VERB
ajfa-18939	298	15	uiters	uiter	NOUN
ajfa-18939	298	16	in	in	ADP
ajfa-18939	298	17	g	g	PROPN
ajfa-18939	298	18	human	human	PROPN
ajfa-18939	298	19	nstitutes	nstitute	NOUN
ajfa-18939	298	20	fferings	ffering	NOUN
ajfa-18939	298	21	.	.	PUNCT
ajfa-18939	299	1	establish	establish	VERB
ajfa-18939	299	2	findings	finding	NOUN
ajfa-18939	299	3	s	s	PART
ajfa-18939	299	4	should	should	AUX
ajfa-18939	299	5	he	he	PRON
ajfa-18939	299	6	study	study	VERB
ajfa-18939	299	7	ry	ry	NOUN
ajfa-18939	299	8	with	with	ADP
ajfa-18939	299	9	a	a	DET
ajfa-18939	299	10	research	research	NOUN
ajfa-18939	299	11	-specific	-specific	NOUN
ajfa-18939	299	12	titude	titude	NOUN
ajfa-18939	299	13	to	to	ADP
ajfa-18939	299	14	and	and	CCONJ
ajfa-18939	299	15	who	who	PRON
ajfa-18939	299	16	21	21	NUM
ajfa-18939	299	17	,	,	PUNCT
ajfa-18939	299	18	from	from	ADP
ajfa-18939	299	19	4	4	NUM
ajfa-18939	299	20	/	/	SYM
ajfa-18939	299	21	march	march	NOUN
ajfa-18939	299	22	mergency	mergency	PROPN
ajfa-18939	299	23	n	n	PROPN
ajfa-18939	299	24	of	of	ADP
ajfa-18939	299	25	the	the	DET
ajfa-18939	299	26	ounting	ounte	VERB
ajfa-18939	299	27	,	,	PUNCT
ajfa-18939	299	28	quality	quality	NOUN
ajfa-18939	299	29	.	.	PUNCT
ajfa-18939	300	1	1	1	NUM
ajfa-18939	300	2	-	-	SYM
ajfa-18939	300	3	25	25	NUM
ajfa-18939	300	4	.	.	PUNCT
ajfa-18939	301	1	ducation	ducation	NOUN
ajfa-18939	301	2	es	es	PROPN
ajfa-18939	301	3	,	,	PUNCT
ajfa-18939	301	4	7(3	7(3	NUM
ajfa-18939	301	5	)	)	PUNCT
ajfa-18939	301	6	,	,	PUNCT
ajfa-18939	301	7	ashfort	ashfort	VERB
ajfa-18939	301	8	in	in	ADP
ajfa-18939	301	9	orga	orga	PROPN
ajfa-18939	301	10	associa	associa	PROPN
ajfa-18939	301	11	septem	septem	PROPN
ajfa-18939	301	12	https://w	https://w	PROPN
ajfa-18939	301	13	barton	barton	PROPN
ajfa-18939	301	14	,	,	PUNCT
ajfa-18939	301	15	22(3	22(3	NUM
ajfa-18939	301	16	)	)	PUNCT
ajfa-18939	301	17	,	,	PUNCT
ajfa-18939	301	18	5	5	NUM
ajfa-18939	301	19	blokdij	blokdij	NOUN
ajfa-18939	301	20	cross	cross	ADJ
ajfa-18939	301	21	-	-	NOUN
ajfa-18939	301	22	s	s	ADJ
ajfa-18939	301	23	auditing	auditing	NOUN
ajfa-18939	301	24	https://d	https://d	PROPN
ajfa-18939	301	25	bröchel	bröchel	PROPN
ajfa-18939	301	26	firm	firm	PROPN
ajfa-18939	301	27	sur	sur	PROPN
ajfa-18939	301	28	29(7	29(7	PROPN
ajfa-18939	301	29	)	)	PUNCT
ajfa-18939	301	30	,	,	PUNCT
ajfa-18939	301	31	6	6	NUM
ajfa-18939	301	32	cahan	cahan	ADJ
ajfa-18939	301	33	,	,	PUNCT
ajfa-18939	301	34	quality	quality	NOUN
ajfa-18939	301	35	https://d	https://d	NOUN
ajfa-18939	301	36	campio	campio	PROPN
ajfa-18939	301	37	outcom	outcom	PROPN
ajfa-18939	301	38	https://d	https://d	PROPN
ajfa-18939	301	39	chatterj	chatterj	PROPN
ajfa-18939	301	40	che	che	PROPN
ajfa-18939	301	41	,	,	PUNCT
ajfa-18939	301	42	l	l	NOUN
ajfa-18939	301	43	auditing	auditing	NOUN
ajfa-18939	301	44	christen	christen	NOUN
ajfa-18939	301	45	team	team	NOUN
ajfa-18939	301	46	sta	sta	NOUN
ajfa-18939	301	47	and	and	CCONJ
ajfa-18939	301	48	soc	soc	PROPN
ajfa-18939	301	49	chu	chu	PROPN
ajfa-18939	301	50	,	,	PUNCT
ajfa-18939	301	51	j.	j.	PROPN
ajfa-18939	301	52	,	,	PUNCT
ajfa-18939	301	53	europea	europea	PROPN
ajfa-18939	301	54	clikem	clikem	PROPN
ajfa-18939	301	55	requirem	requirem	VERB
ajfa-18939	301	56	professi	professi	ADJ
ajfa-18939	301	57	https://d	https://d	PROPN
ajfa-18939	301	58	cnn	cnn	PROPN
ajfa-18939	301	59	https://a	https://a	PROPN
ajfa-18939	301	60	creswe	creswe	PROPN
ajfa-18939	301	61	approac	approac	VERB
ajfa-18939	301	62	th	th	PROPN
ajfa-18939	301	63	,	,	PUNCT
ajfa-18939	301	64	b.	b.	PROPN
ajfa-18939	301	65	,	,	PUNCT
ajfa-18939	301	66	&	&	CCONJ
ajfa-18939	301	67	an	an	DET
ajfa-18939	301	68	anizational	anizational	PROPN
ajfa-18939	301	69	b	b	PROPN
ajfa-18939	301	70	ation	ation	NOUN
ajfa-18939	301	71	of	of	ADP
ajfa-18939	301	72	c	c	PROPN
ajfa-18939	301	73	mber	mber	PROPN
ajfa-18939	301	74	www.acfe.c	www.acfe.c	PROPN
ajfa-18939	301	75	j.	j.	PROPN
ajfa-18939	301	76	(	(	PUNCT
ajfa-18939	301	77	2005	2005	NUM
ajfa-18939	301	78	)	)	PUNCT
ajfa-18939	301	79	.	.	PUNCT
ajfa-18939	302	1	w	w	ADP
ajfa-18939	302	2	549	549	NUM
ajfa-18939	302	3	-	-	SYM
ajfa-18939	302	4	586	586	NUM
ajfa-18939	302	5	.	.	PUNCT
ajfa-18939	303	1	htt	htt	PROPN
ajfa-18939	303	2	k	k	PROPN
ajfa-18939	303	3	,	,	PUNCT
ajfa-18939	303	4	h.	h.	PROPN
ajfa-18939	303	5	,	,	PUNCT
ajfa-18939	303	6	drie	drie	PROPN
ajfa-18939	303	7	sectional	sectional	PROPN
ajfa-18939	303	8	di	di	NOUN
ajfa-18939	303	9	g	g	NOUN
ajfa-18939	303	10	:	:	PUNCT
ajfa-18939	303	11	a	a	DET
ajfa-18939	303	12	doi.org/10.2	doi.org/10.2	NOUN
ajfa-18939	303	13	ler	ler	PROPN
ajfa-18939	303	14	,	,	PUNCT
ajfa-18939	303	15	v.	v.	PROPN
ajfa-18939	303	16	,	,	PUNCT
ajfa-18939	303	17	maij	maij	NOUN
ajfa-18939	303	18	rvival	rvival	NOUN
ajfa-18939	303	19	:	:	PUNCT
ajfa-18939	303	20	the	the	DET
ajfa-18939	303	21	627	627	NUM
ajfa-18939	303	22	-	-	SYM
ajfa-18939	303	23	646	646	NUM
ajfa-18939	303	24	.	.	PUNCT
ajfa-18939	304	1	htt	htt	PROPN
ajfa-18939	304	2	s.	s.	PROPN
ajfa-18939	304	3	f.	f.	PROPN
ajfa-18939	304	4	,	,	PUNCT
ajfa-18939	304	5	&	&	CCONJ
ajfa-18939	304	6	s	s	PROPN
ajfa-18939	304	7	y.	y.	PROPN
ajfa-18939	304	8	journa	journa	PROPN
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ajfa-18939	304	10	on	on	ADV
ajfa-18939	304	11	,	,	PUNCT
ajfa-18939	304	12	m.	m.	NOUN
ajfa-18939	304	13	a.	a.	PROPN
ajfa-18939	304	14	,	,	PUNCT
ajfa-18939	304	15	mes	me	NOUN
ajfa-18939	304	16	of	of	ADP
ajfa-18939	304	17	job	job	NOUN
ajfa-18939	304	18	doi.org/10.5	doi.org/10.5	NUM
ajfa-18939	304	19	jee	jee	NOUN
ajfa-18939	304	20	,	,	PUNCT
ajfa-18939	304	21	s.	s.	PROPN
ajfa-18939	304	22	,	,	PUNCT
ajfa-18939	304	23	&	&	CCONJ
ajfa-18939	304	24	h	h	PROPN
ajfa-18939	304	25	.	.	PUNCT
ajfa-18939	304	26	,	,	PUNCT
ajfa-18939	304	27	langli	langli	PROPN
ajfa-18939	304	28	,	,	PUNCT
ajfa-18939	304	29	j	j	PROPN
ajfa-18939	305	1	g	g	NOUN
ajfa-18939	305	2	:	:	PUNCT
ajfa-18939	305	3	a	a	DET
ajfa-18939	305	4	journa	journa	ADJ
ajfa-18939	305	5	nsen	nsen	NOUN
ajfa-18939	305	6	,	,	PUNCT
ajfa-18939	305	7	b.	b.	PROPN
ajfa-18939	305	8	e.	e.	PROPN
ajfa-18939	305	9	affing	affe	VERB
ajfa-18939	305	10	affec	affec	PROPN
ajfa-18939	305	11	ciety	ciety	PROPN
ajfa-18939	305	12	,	,	PUNCT
ajfa-18939	305	13	92	92	NUM
ajfa-18939	305	14	,	,	PUNCT
ajfa-18939	305	15	1	1	NUM
ajfa-18939	305	16	-	-	SYM
ajfa-18939	305	17	2	2	NUM
ajfa-18939	305	18	,	,	PUNCT
ajfa-18939	305	19	florou	florou	PROPN
ajfa-18939	305	20	,	,	PUNCT
ajfa-18939	305	21	a.	a.	NOUN
ajfa-18939	305	22	an	an	DET
ajfa-18939	305	23	accounti	accounti	ADJ
ajfa-18939	305	24	an	an	DET
ajfa-18939	305	25	,	,	PUNCT
ajfa-18939	305	26	p.	p.	NOUN
ajfa-18939	305	27	m.	m.	NOUN
ajfa-18939	305	28	,	,	PUNCT
ajfa-18939	305	29	ment	ment	NOUN
ajfa-18939	305	30	on	on	ADP
ajfa-18939	305	31	n	n	DET
ajfa-18939	305	32	ionalism	ionalism	NOUN
ajfa-18939	305	33	.	.	PUNCT
ajfa-18939	306	1	doi.org/10.1	doi.org/10.1	X
ajfa-18939	306	2	arabic	arabic	ADJ
ajfa-18939	306	3	.	.	PUNCT
ajfa-18939	307	1	arabic.cnn.c	arabic.cnn.c	PROPN
ajfa-18939	307	2	ell	ell	PROPN
ajfa-18939	307	3	,	,	PUNCT
ajfa-18939	307	4	j.	j.	PROPN
ajfa-18939	307	5	w.	w.	PROPN
ajfa-18939	307	6	(	(	PUNCT
ajfa-18939	307	7	ches	che	NOUN
ajfa-18939	307	8	(	(	PUNCT
ajfa-18939	307	9	2nd	2nd	NOUN
ajfa-18939	307	10	ed	ed	NOUN
ajfa-18939	307	11	nand	nand	NOUN
ajfa-18939	307	12	,	,	PUNCT
ajfa-18939	307	13	v.	v.	CCONJ
ajfa-18939	307	14	(	(	PUNCT
ajfa-18939	307	15	20	20	NUM
ajfa-18939	307	16	behavior	behavior	NOUN
ajfa-18939	307	17	,	,	PUNCT
ajfa-18939	307	18	2	2	NUM
ajfa-18939	307	19	certified	certify	VERB
ajfa-18939	307	20	fr	fr	PROPN
ajfa-18939	307	21	com	com	NOUN
ajfa-18939	307	22	/	/	SYM
ajfa-18939	307	23	uploade	uploade	NOUN
ajfa-18939	307	24	who	who	PRON
ajfa-18939	307	25	cares	care	VERB
ajfa-18939	307	26	tps://doi.org	tps://doi.org	ADJ
ajfa-18939	307	27	eenhuizen	eenhuizen	NOUN
ajfa-18939	307	28	,	,	PUNCT
ajfa-18939	307	29	ifferences	ifference	NOUN
ajfa-18939	307	30	i	i	PRON
ajfa-18939	307	31	journal	journal	VERB
ajfa-18939	307	32	2308	2308	NUM
ajfa-18939	307	33	/	/	SYM
ajfa-18939	307	34	aud.20	aud.20	PROPN
ajfa-18939	307	35	joor	joor	PROPN
ajfa-18939	307	36	,	,	PUNCT
ajfa-18939	307	37	s.	s.	PROPN
ajfa-18939	307	38	,	,	PUNCT
ajfa-18939	307	39	&	&	CCONJ
ajfa-18939	307	40	dutch	dutch	PROPN
ajfa-18939	307	41	audi	audi	PROPN
ajfa-18939	307	42	tps://doi.org	tps://doi.org	PROPN
ajfa-18939	307	43	sun	sun	PROPN
ajfa-18939	307	44	,	,	PUNCT
ajfa-18939	307	45	j.	j.	PROPN
ajfa-18939	307	46	(	(	PUNCT
ajfa-18939	307	47	201	201	NUM
ajfa-18939	307	48	al	al	PROPN
ajfa-18939	307	49	of	of	ADP
ajfa-18939	307	50	a	a	DET
ajfa-18939	307	51	1177/01485	1177/01485	NUM
ajfa-18939	307	52	cheraskin	cheraskin	X
ajfa-18939	307	53	,	,	PUNCT
ajfa-18939	307	54	b	b	PROPN
ajfa-18939	307	55	rotation	rotation	NOUN
ajfa-18939	307	56	5465/25679	5465/25679	NUM
ajfa-18939	307	57	hadi	hadi	PROPN
ajfa-18939	307	58	,	,	PUNCT
ajfa-18939	307	59	a.	a.	PROPN
ajfa-18939	307	60	s.	s.	PROPN
ajfa-18939	307	61	(	(	PUNCT
ajfa-18939	307	62	j.	j.	PROPN
ajfa-18939	307	63	c.	c.	PROPN
ajfa-18939	307	64	,	,	PUNCT
ajfa-18939	307	65	&	&	CCONJ
ajfa-18939	307	66	sv	sv	PROPN
ajfa-18939	307	67	al	al	PROPN
ajfa-18939	307	68	of	of	ADP
ajfa-18939	307	69	practic	practic	ADJ
ajfa-18939	307	70	.	.	PUNCT
ajfa-18939	308	1	,	,	PUNCT
ajfa-18939	308	2	newton	newton	PROPN
ajfa-18939	308	3	,	,	PUNCT
ajfa-18939	308	4	ct	ct	PROPN
ajfa-18939	308	5	the	the	DET
ajfa-18939	308	6	audit	audit	NOUN
ajfa-18939	308	7	?	?	PUNCT
ajfa-18939	309	1	20	20	NUM
ajfa-18939	309	2	.	.	PUNCT
ajfa-18939	309	3	https://d	https://d	PROPN
ajfa-18939	309	4	.	.	PUNCT
ajfa-18939	310	1	,	,	PUNCT
ajfa-18939	310	2	&	&	CCONJ
ajfa-18939	310	3	pope	pope	PROPN
ajfa-18939	310	4	,	,	PUNCT
ajfa-18939	310	5	p	p	PROPN
ajfa-18939	310	6	ing	ing	PROPN
ajfa-18939	310	7	review	review	NOUN
ajfa-18939	310	8	,	,	PUNCT
ajfa-18939	310	9	schwartz	schwartz	PROPN
ajfa-18939	310	10	,	,	PUNCT
ajfa-18939	310	11	new	new	ADJ
ajfa-18939	310	12	accou	accou	NOUN
ajfa-18939	310	13	critical	critical	ADJ
ajfa-18939	310	14	1006	1006	NUM
ajfa-18939	310	15	/	/	SYM
ajfa-18939	310	16	cpac.2	cpac.2	PROPN
ajfa-18939	310	17	(	(	PUNCT
ajfa-18939	310	18	2020	2020	NUM
ajfa-18939	310	19	)	)	PUNCT
ajfa-18939	310	20	.	.	PUNCT
ajfa-18939	311	1	a	a	DET
ajfa-18939	311	2	com	com	NOUN
ajfa-18939	311	3	/	/	SYM
ajfa-18939	311	4	busines	busine	NOUN
ajfa-18939	311	5	(	(	PUNCT
ajfa-18939	311	6	2003	2003	NUM
ajfa-18939	311	7	)	)	PUNCT
ajfa-18939	311	8	.	.	PUNCT
ajfa-18939	312	1	res	re	NOUN
ajfa-18939	312	2	d.	d.	PROPN
ajfa-18939	312	3	)	)	PUNCT
ajfa-18939	312	4	.	.	PUNCT
ajfa-18939	313	1	californ	californ	VERB
ajfa-18939	313	2	003	003	NUM
ajfa-18939	313	3	)	)	PUNCT
ajfa-18939	313	4	.	.	PUNCT
ajfa-18939	314	1	the	the	DET
ajfa-18939	314	2	no	no	DET
ajfa-18939	314	3	5	5	NUM
ajfa-18939	314	4	,	,	PUNCT
ajfa-18939	314	5	1	1	NUM
ajfa-18939	314	6	-	-	SYM
ajfa-18939	314	7	52	52	NUM
ajfa-18939	314	8	.	.	PUNCT
ajfa-18939	315	1	http	http	PROPN
ajfa-18939	315	2	raud	raud	PROPN
ajfa-18939	315	3	exam	exam	NOUN
ajfa-18939	315	4	29	29	NUM
ajfa-18939	315	5	,	,	PUNCT
ajfa-18939	315	6	edfiles	edfiles	PROPN
ajfa-18939	315	7	/	/	SYM
ajfa-18939	315	8	acf	acf	PROPN
ajfa-18939	315	9	about	about	ADP
ajfa-18939	315	10	audi	audi	PROPN
ajfa-18939	315	11	g/10.1506	g/10.1506	PROPN
ajfa-18939	315	12	/	/	SYM
ajfa-18939	315	13	c	c	PROPN
ajfa-18939	315	14	f.	f.	PROPN
ajfa-18939	315	15	,	,	PUNCT
ajfa-18939	315	16	simuni	simuni	NOUN
ajfa-18939	315	17	n	n	CCONJ
ajfa-18939	315	18	big	big	ADJ
ajfa-18939	315	19	and	and	CCONJ
ajfa-18939	315	20	n	n	PROPN
ajfa-18939	315	21	of	of	ADP
ajfa-18939	315	22	006.25.1.27	006.25.1.27	PROPN
ajfa-18939	315	23	van	van	PROPN
ajfa-18939	315	24	wittelo	wittelo	NOUN
ajfa-18939	315	25	it	it	PRON
ajfa-18939	315	26	industry	industry	NOUN
ajfa-18939	315	27	in	in	ADP
ajfa-18939	315	28	g/10.1016	g/10.1016	PROPN
ajfa-18939	315	29	/	/	SYM
ajfa-18939	315	30	j.	j.	PROPN
ajfa-18939	315	31	15	15	NUM
ajfa-18939	315	32	)	)	PUNCT
ajfa-18939	315	33	.	.	PUNCT
ajfa-18939	316	1	the	the	DET
ajfa-18939	316	2	ef	ef	PROPN
ajfa-18939	316	3	accounting	accounting	PROPN
ajfa-18939	316	4	,	,	PUNCT
ajfa-18939	316	5	58x145445	58x145445	PROPN
ajfa-18939	316	6	l.	l.	PROPN
ajfa-18939	316	7	,	,	PUNCT
ajfa-18939	316	8	&	&	CCONJ
ajfa-18939	316	9	stev	stev	PROPN
ajfa-18939	316	10	.	.	PUNCT
ajfa-18939	317	1	academy	academy	NOUN
ajfa-18939	317	2	7	7	NUM
ajfa-18939	317	3	2012	2012	NUM
ajfa-18939	317	4	)	)	PUNCT
ajfa-18939	317	5	.	.	PUNCT
ajfa-18939	318	1	regr	regr	ADJ
ajfa-18939	318	2	vanström	vanström	NOUN
ajfa-18939	318	3	,	,	PUNCT
ajfa-18939	318	4	t	t	PROPN
ajfa-18939	318	5	ce	ce	PROPN
ajfa-18939	318	6	&	&	CCONJ
ajfa-18939	318	7	theory	theory	PROPN
ajfa-18939	318	8	n.	n.	PROPN
ajfa-18939	318	9	j.	j.	PROPN
ajfa-18939	318	10	,	,	PUNCT
ajfa-18939	318	11	&	&	CCONJ
ajfa-18939	318	12	w	w	PROPN
ajfa-18939	318	13	?	?	PUNCT
ajfa-18939	319	1	archival	archival	NOUN
ajfa-18939	319	2	e	e	NOUN
ajfa-18939	319	3	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	319	4	p.	p.	PROPN
ajfa-18939	319	5	f.	f.	PROPN
ajfa-18939	319	6	(	(	PUNCT
ajfa-18939	319	7	2021	2021	NUM
ajfa-18939	319	8	)	)	PUNCT
ajfa-18939	319	9	1	1	NUM
ajfa-18939	319	10	-	-	SYM
ajfa-18939	319	11	32	32	NUM
ajfa-18939	319	12	.	.	PUNCT
ajfa-18939	320	1	https	https	NOUN
ajfa-18939	320	2	:	:	PUNCT
ajfa-18939	320	3	b.	b.	PROPN
ajfa-18939	320	4	n.	n.	PROPN
ajfa-18939	320	5	,	,	PUNCT
ajfa-18939	320	6	&	&	CCONJ
ajfa-18939	320	7	l	l	PROPN
ajfa-18939	320	8	untants	untant	NOUN
ajfa-18939	320	9	'	'	PART
ajfa-18939	320	10	pr	pr	NOUN
ajfa-18939	320	11	perspec	perspec	NOUN
ajfa-18939	320	12	2000.0456	2000.0456	PROPN
ajfa-18939	320	13	arabic.cnn.c	arabic.cnn.c	PROPN
ajfa-18939	320	14	ss	ss	PROPN
ajfa-18939	320	15	/	/	SYM
ajfa-18939	320	16	article/20	article/20	PUNCT
ajfa-18939	320	17	search	search	NOUN
ajfa-18939	320	18	desi	desi	PROPN
ajfa-18939	320	19	nia	nia	PROPN
ajfa-18939	320	20	:	:	PUNCT
ajfa-18939	320	21	sage	sage	NOUN
ajfa-18939	320	22	pu	pu	PROPN
ajfa-18939	320	23	35	35	NUM
ajfa-18939	320	24	ormalization	ormalization	NOUN
ajfa-18939	320	25	ps://doi.org/	ps://doi.org/	NOUN
ajfa-18939	320	26	miners	miner	NOUN
ajfa-18939	320	27	.	.	PUNCT
ajfa-18939	321	1	(	(	PUNCT
ajfa-18939	321	2	201	201	NUM
ajfa-18939	321	3	fe_website	fe_website	NOUN
ajfa-18939	321	4	itor	itor	NOUN
ajfa-18939	321	5	reputat	reputat	VERB
ajfa-18939	321	6	c27u-23k8	c27u-23k8	PROPN
ajfa-18939	321	7	c	c	NOUN
ajfa-18939	321	8	,	,	PUNCT
ajfa-18939	321	9	d.	d.	PROPN
ajfa-18939	321	10	a.	a.	PROPN
ajfa-18939	321	11	,	,	PUNCT
ajfa-18939	321	12	&	&	CCONJ
ajfa-18939	321	13	non	non	ADJ
ajfa-18939	321	14	-	-	ADJ
ajfa-18939	321	15	big	big	ADJ
ajfa-18939	321	16	pu	pu	PROPN
ajfa-18939	321	17	practice	practice	NOUN
ajfa-18939	321	18	oostuijn	oostuijn	NOUN
ajfa-18939	321	19	,	,	PUNCT
ajfa-18939	321	20	a.	a.	NOUN
ajfa-18939	321	21	n	n	ADJ
ajfa-18939	321	22	1930	1930	NUM
ajfa-18939	321	23	-	-	SYM
ajfa-18939	321	24	199	199	NUM
ajfa-18939	321	25	.aos.2003.10	.aos.2003.10	NOUN
ajfa-18939	321	26	ffect	ffect	NOUN
ajfa-18939	321	27	of	of	ADP
ajfa-18939	321	28	aud	aud	NOUN
ajfa-18939	321	29	,	,	PUNCT
ajfa-18939	321	30	auditin	auditin	PROPN
ajfa-18939	321	31	503	503	NUM
ajfa-18939	321	32	vens	ven	NOUN
ajfa-18939	321	33	,	,	PUNCT
ajfa-18939	321	34	m.	m.	NOUN
ajfa-18939	321	35	j	j	PROPN
ajfa-18939	321	36	y	y	PROPN
ajfa-18939	321	37	of	of	ADP
ajfa-18939	321	38	man	man	PROPN
ajfa-18939	321	39	ression	ression	PROPN
ajfa-18939	321	40	ana	ana	PROPN
ajfa-18939	321	41	t.	t.	PROPN
ajfa-18939	321	42	(	(	PUNCT
ajfa-18939	321	43	2018	2018	NUM
ajfa-18939	321	44	)	)	PUNCT
ajfa-18939	321	45	.	.	PUNCT
ajfa-18939	322	1	e	e	X
ajfa-18939	322	2	y	y	PROPN
ajfa-18939	322	3	,	,	PUNCT
ajfa-18939	322	4	37(3	37(3	NUM
ajfa-18939	322	5	)	)	PUNCT
ajfa-18939	322	6	,	,	PUNCT
ajfa-18939	322	7	91	91	NUM
ajfa-18939	322	8	wilkins	wilkin	NOUN
ajfa-18939	322	9	,	,	PUNCT
ajfa-18939	322	10	m.	m.	NOUN
ajfa-18939	322	11	evidence	evidence	NOUN
ajfa-18939	322	12	fro	fro	NOUN
ajfa-18939	322	13	016	016	NUM
ajfa-18939	322	14	/	/	SYM
ajfa-18939	322	15	j.aos.2	j.aos.2	X
ajfa-18939	322	16	.	.	PUNCT
ajfa-18939	323	1	auditor	auditor	NOUN
ajfa-18939	323	2	u	u	NOUN
ajfa-18939	323	3	:	:	PUNCT
ajfa-18939	323	4	//doi.org/10	//doi.org/10	PROPN
ajfa-18939	323	5	lathan	lathan	PROPN
ajfa-18939	323	6	,	,	PUNCT
ajfa-18939	323	7	m.	m.	NOUN
ajfa-18939	323	8	rofessional	rofessional	ADJ
ajfa-18939	323	9	ctives	ctive	NOUN
ajfa-18939	323	10	on	on	ADP
ajfa-18939	323	11	com	com	PROPN
ajfa-18939	323	12	.	.	PUNCT
ajfa-18939	323	13	ret	ret	PROPN
ajfa-18939	323	14	020/08/19	020/08/19	NUM
ajfa-18939	323	15	/	/	SYM
ajfa-18939	323	16	u	u	NOUN
ajfa-18939	323	17	ign	ign	NOUN
ajfa-18939	323	18	:	:	PUNCT
ajfa-18939	323	19	qualit	qualit	VERB
ajfa-18939	323	20	ublications	ublication	NOUN
ajfa-18939	323	21	,	,	PUNCT
ajfa-18939	323	22	asian	asian	ADJ
ajfa-18939	323	23	n	n	PROPN
ajfa-18939	323	24	of	of	ADP
ajfa-18939	323	25	corrupt	corrupt	ADJ
ajfa-18939	323	26	/10.1016	/10.1016	PUNCT
ajfa-18939	323	27	/	/	SYM
ajfa-18939	323	28	s0	s0	PROPN
ajfa-18939	323	29	10	10	NUM
ajfa-18939	323	30	)	)	PUNCT
ajfa-18939	323	31	.	.	PUNCT
ajfa-18939	324	1	report	report	VERB
ajfa-18939	324	2	202	202	NUM
ajfa-18939	324	3	e	e	NOUN
ajfa-18939	324	4	/	/	SYM
ajfa-18939	324	5	content	content	NOUN
ajfa-18939	324	6	/	/	SYM
ajfa-18939	324	7	d	d	NOUN
ajfa-18939	324	8	tion	tion	NOUN
ajfa-18939	324	9	?	?	PUNCT
ajfa-18939	325	1	conte	conte	PROPN
ajfa-18939	325	2	-e1vl-20r	-e1vl-20r	PROPN
ajfa-18939	325	3	&	&	CCONJ
ajfa-18939	325	4	stein	stein	PROPN
ajfa-18939	325	5	,	,	PUNCT
ajfa-18939	325	6	m	m	VERB
ajfa-18939	325	7	ublic	ublic	ADJ
ajfa-18939	325	8	accou	accou	NOUN
ajfa-18939	325	9	and	and	CCONJ
ajfa-18939	325	10	.	.	PUNCT
ajfa-18939	326	1	(	(	PUNCT
ajfa-18939	326	2	2004	2004	NUM
ajfa-18939	326	3	)	)	PUNCT
ajfa-18939	326	4	.	.	PUNCT
ajfa-18939	327	1	au	au	PROPN
ajfa-18939	328	1	92	92	NUM
ajfa-18939	328	2	.	.	PUNCT
ajfa-18939	329	1	accounti	accounti	PROPN
ajfa-18939	329	2	0.008	0.008	NUM
ajfa-18939	329	3	dit	dit	PROPN
ajfa-18939	329	4	experie	experie	PROPN
ajfa-18939	329	5	ng	ng	PROPN
ajfa-18939	329	6	&	&	CCONJ
ajfa-18939	329	7	j.	j.	PROPN
ajfa-18939	329	8	(	(	PUNCT
ajfa-18939	329	9	1994	1994	NUM
ajfa-18939	329	10	)	)	PUNCT
ajfa-18939	329	11	.	.	PUNCT
ajfa-18939	330	1	c	c	NOUN
ajfa-18939	330	2	nagement	nagement	NOUN
ajfa-18939	330	3	alysis	alysis	NOUN
ajfa-18939	330	4	by	by	ADP
ajfa-18939	330	5	exa	exa	PROPN
ajfa-18939	330	6	education	education	PROPN
ajfa-18939	330	7	,	,	PUNCT
ajfa-18939	330	8	e	e	PROPN
ajfa-18939	330	9	-115	-115	PROPN
ajfa-18939	330	10	.	.	PUNCT
ajfa-18939	330	11	https	https	PROPN
ajfa-18939	330	12	:	:	PUNCT
ajfa-18939	330	13	s.	s.	PROPN
ajfa-18939	330	14	(	(	PUNCT
ajfa-18939	330	15	2021	2021	NUM
ajfa-18939	330	16	)	)	PUNCT
ajfa-18939	330	17	.	.	PUNCT
ajfa-18939	331	1	om	om	PROPN
ajfa-18939	331	2	u.s	u.s	PROPN
ajfa-18939	331	3	.	.	PROPN
ajfa-18939	331	4	aud	aud	PROPN
ajfa-18939	331	5	021.101225	021.101225	NUM
ajfa-18939	331	6	university	university	NOUN
ajfa-18939	331	7	e	e	NOUN
ajfa-18939	331	8	0.1080/0963	0.1080/0963	NOUN
ajfa-18939	331	9	.	.	PUNCT
ajfa-18939	332	1	h.	h.	PROPN
ajfa-18939	332	2	(	(	PUNCT
ajfa-18939	332	3	2001	2001	NUM
ajfa-18939	332	4	)	)	PUNCT
ajfa-18939	332	5	commitme	commitme	NOUN
ajfa-18939	333	1	n	n	CCONJ
ajfa-18939	333	2	accou	accou	VERB
ajfa-18939	333	3	trieved	trieve	VERB
ajfa-18939	333	4	fe	fe	X
ajfa-18939	333	5	uae	uae	PROPN
ajfa-18939	333	6	-	-	PROPN
ajfa-18939	333	7	graduate	graduate	PROPN
ajfa-18939	333	8	tative	tative	NOUN
ajfa-18939	333	9	,	,	PUNCT
ajfa-18939	333	10	quan	quan	PROPN
ajfa-18939	333	11	,	,	PUNCT
ajfa-18939	333	12	inc	inc	PROPN
ajfa-18939	333	13	.	.	PROPN
ajfa-18939	333	14	n	n	PROPN
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ajfa-18939	333	17	f	f	PROPN
ajfa-18939	333	18	tion	tion	NOUN
ajfa-18939	333	19	in	in	ADP
ajfa-18939	333	20	organ	organ	NOUN
ajfa-18939	333	21	0191	0191	NUM
ajfa-18939	333	22	-	-	SYM
ajfa-18939	333	23	3085	3085	NUM
ajfa-18939	333	24	(	(	PUNCT
ajfa-18939	333	25	ts	ts	ADP
ajfa-18939	333	26	to	to	ADP
ajfa-18939	333	27	the	the	DET
ajfa-18939	333	28	21	21	NUM
ajfa-18939	333	29	,	,	PUNCT
ajfa-18939	333	30	documents	document	NOUN
ajfa-18939	333	31	/	/	SYM
ajfa-18939	333	32	rt	rt	PROPN
ajfa-18939	333	33	mporary	mporary	PROPN
ajfa-18939	333	34	ac	ac	PROPN
ajfa-18939	333	35	r0	r0	PROPN
ajfa-18939	333	36	m.	m.	NOUN
ajfa-18939	333	37	t.	t.	PROPN
ajfa-18939	333	38	(	(	PUNCT
ajfa-18939	333	39	2006	2006	NUM
ajfa-18939	333	40	unting	unting	NOUN
ajfa-18939	333	41	firm	firm	PROPN
ajfa-18939	333	42	theory	theory	NOUN
ajfa-18939	333	43	,	,	PUNCT
ajfa-18939	333	44	uditor	uditor	PROPN
ajfa-18939	333	45	huma	huma	PROPN
ajfa-18939	333	46	ing	ing	PROPN
ajfa-18939	333	47	,	,	PUNCT
ajfa-18939	333	48	organi	organi	X
ajfa-18939	333	49	nce	nce	NOUN
ajfa-18939	333	50	on	on	ADP
ajfa-18939	333	51	aud	aud	PROPN
ajfa-18939	333	52	finance	finance	PROPN
ajfa-18939	333	53	,	,	PUNCT
ajfa-18939	333	54	career	career	NOUN
ajfa-18939	333	55	-	-	PUNCT
ajfa-18939	333	56	relate	relate	NOUN
ajfa-18939	333	57	journal	journal	NOUN
ajfa-18939	333	58	,	,	PUNCT
ajfa-18939	333	59	3	3	NUM
ajfa-18939	333	60	ample	ample	ADJ
ajfa-18939	333	61	.	.	PUNCT
ajfa-18939	334	1	new	new	ADJ
ajfa-18939	334	2	experience	experience	NOUN
ajfa-18939	334	3	,	,	PUNCT
ajfa-18939	334	4	//doi.org/10	//doi.org/10	PUNCT
ajfa-18939	334	5	how	how	SCONJ
ajfa-18939	334	6	do	do	AUX
ajfa-18939	334	7	te	te	ADV
ajfa-18939	334	8	dits	dit	NOUN
ajfa-18939	334	9	.	.	PUNCT
ajfa-18939	335	1	accoun	accoun	PROPN
ajfa-18939	335	2	5	5	NUM
ajfa-18939	335	3	education	education	NOUN
ajfa-18939	335	4	:	:	PUNCT
ajfa-18939	336	1	d	d	NOUN
ajfa-18939	336	2	38180.2020	38180.2020	NUM
ajfa-18939	336	3	)	)	PUNCT
ajfa-18939	336	4	.	.	PUNCT
ajfa-18939	337	1	the	the	DET
ajfa-18939	337	2	effec	effec	PROPN
ajfa-18939	337	3	ent	ent	PROPN
ajfa-18939	337	4	,	,	PUNCT
ajfa-18939	337	5	ethical	ethical	ADJ
ajfa-18939	337	6	unting	unting	NOUN
ajfa-18939	337	7	,	,	PUNCT
ajfa-18939	337	8	1	1	NUM
ajfa-18939	337	9	ebruary	ebruary	ADJ
ajfa-18939	337	10	1	1	NUM
ajfa-18939	337	11	es	es	VERB
ajfa-18939	337	12	-	-	PUNCT
ajfa-18939	337	13	job	job	NOUN
ajfa-18939	337	14	-	-	PUNCT
ajfa-18939	337	15	secto	secto	NOUN
ajfa-18939	337	16	ntitative	ntitative	NOUN
ajfa-18939	337	17	,	,	PUNCT
ajfa-18939	337	18	an	an	DET
ajfa-18939	337	19	finance	finance	NOUN
ajfa-18939	337	20	&	&	CCONJ
ajfa-18939	337	21	ac	ac	PROPN
ajfa-18939	337	22	issn	issn	PROPN
ajfa-18939	337	23	19	19	NUM
ajfa-18939	337	24	2022	2022	NUM
ajfa-18939	337	25	,	,	PUNCT
ajfa-18939	337	26	vol	vol	NOUN
ajfa-18939	337	27	.	.	NOUN
ajfa-18939	337	28	1	1	NUM
ajfa-18939	337	29	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	337	30	anizations	anization	NOUN
ajfa-18939	337	31	.	.	PUNCT
ajfa-18939	338	1	r	r	NOUN
ajfa-18939	338	2	(	(	PUNCT
ajfa-18939	338	3	03)25001	03)25001	NUM
ajfa-18939	338	4	-	-	PUNCT
ajfa-18939	338	5	2	2	NUM
ajfa-18939	338	6	nations	nation	NOUN
ajfa-18939	338	7	.	.	PUNCT
ajfa-18939	339	1	r	r	NOUN
ajfa-18939	339	2	rttn-2010.pd	rttn-2010.pd	PUNCT
ajfa-18939	339	3	ccounting	ccounte	VERB
ajfa-18939	339	4	r	r	NOUN
ajfa-18939	339	5	6	6	NUM
ajfa-18939	339	6	)	)	PUNCT
ajfa-18939	339	7	.	.	PUNCT
ajfa-18939	340	1	an	an	DET
ajfa-18939	340	2	ana	ana	PROPN
ajfa-18939	340	3	ms	ms	PROPN
ajfa-18939	340	4	'	'	PART
ajfa-18939	340	5	audit	audit	NOUN
ajfa-18939	340	6	pr	pr	X
ajfa-18939	340	7	25(1	25(1	NOUN
ajfa-18939	340	8	)	)	PUNCT
ajfa-18939	340	9	,	,	PUNCT
ajfa-18939	340	10	an	an	DET
ajfa-18939	340	11	capital	capital	NOUN
ajfa-18939	340	12	a	a	DET
ajfa-18939	340	13	izations	ization	NOUN
ajfa-18939	340	14	and	and	CCONJ
ajfa-18939	340	15	dit	dit	NOUN
ajfa-18939	340	16	fees	fee	NOUN
ajfa-18939	340	17	an	an	DET
ajfa-18939	340	18	30(1	30(1	NUM
ajfa-18939	340	19	)	)	PUNCT
ajfa-18939	340	20	,	,	PUNCT
ajfa-18939	340	21	ed	ed	NOUN
ajfa-18939	340	22	antecede	antecede	NOUN
ajfa-18939	340	23	37(6	37(6	NUM
ajfa-18939	340	24	)	)	PUNCT
ajfa-18939	340	25	,	,	PUNCT
ajfa-18939	340	26	151	151	NUM
ajfa-18939	340	27	w	w	PROPN
ajfa-18939	340	28	jersey	jersey	PROPN
ajfa-18939	340	29	:	:	PUNCT
ajfa-18939	340	30	wi	wi	PROPN
ajfa-18939	340	31	,	,	PUNCT
ajfa-18939	340	32	and	and	CCONJ
ajfa-18939	340	33	audit	audit	VERB
ajfa-18939	340	34	0.2308	0.2308	NUM
ajfa-18939	340	35	/	/	SYM
ajfa-18939	340	36	ajpteam	ajpteam	NOUN
ajfa-18939	340	37	worklo	worklo	NOUN
ajfa-18939	340	38	nting	nte	VERB
ajfa-18939	340	39	,	,	PUNCT
ajfa-18939	340	40	organ	organ	NOUN
ajfa-18939	340	41	does	do	AUX
ajfa-18939	340	42	it	it	PRON
ajfa-18939	340	43	mat	mat	VERB
ajfa-18939	340	44	0.1866633	0.1866633	NUM
ajfa-18939	340	45	ct	ct	NUM
ajfa-18939	340	46	of	of	ADP
ajfa-18939	340	47	the	the	DET
ajfa-18939	340	48	1	1	NUM
ajfa-18939	340	49	l	l	NOUN
ajfa-18939	340	50	orientatio	orientatio	NOUN
ajfa-18939	340	51	12(5	12(5	NOUN
ajfa-18939	340	52	)	)	PUNCT
ajfa-18939	340	53	,	,	PUNCT
ajfa-18939	340	54	6	6	NUM
ajfa-18939	340	55	16	16	NUM
ajfa-18939	340	56	,	,	PUNCT
ajfa-18939	340	57	2022	2022	NUM
ajfa-18939	341	1	,	,	PUNCT
ajfa-18939	341	2	ors	or	NOUN
ajfa-18939	341	3	nd	nd	PRON
ajfa-18939	341	4	mixed	mix	VERB
ajfa-18939	341	5	ccounting	ccounte	VERB
ajfa-18939	341	6	946	946	NUM
ajfa-18939	341	7	-	-	PUNCT
ajfa-18939	341	8	052x	052x	NUM
ajfa-18939	341	9	14	14	NUM
ajfa-18939	341	10	,	,	PUNCT
ajfa-18939	341	11	no	no	INTJ
ajfa-18939	341	12	.	.	NOUN
ajfa-18939	341	13	1	1	NUM
ajfa-18939	341	14	think.org/	think.org/	NOUN
ajfa-18939	341	15	research	research	NOUN
ajfa-18939	341	16	2	2	NUM
ajfa-18939	341	17	retrieved	retrieve	VERB
ajfa-18939	341	18	from	from	ADP
ajfa-18939	341	19	df	df	PROPN
ajfa-18939	341	20	research	research	NOUN
ajfa-18939	341	21	,	,	PUNCT
ajfa-18939	341	22	alysis	alysis	NOUN
ajfa-18939	341	23	of	of	ADP
ajfa-18939	341	24	rograms	rogram	NOUN
ajfa-18939	341	25	.	.	PUNCT
ajfa-18939	342	1	27	27	NUM
ajfa-18939	342	2	-	-	SYM
ajfa-18939	342	3	48	48	NUM
ajfa-18939	342	4	.	.	PUNCT
ajfa-18939	343	1	and	and	CCONJ
ajfa-18939	343	2	audit	audit	NOUN
ajfa-18939	343	3	d	d	PROPN
ajfa-18939	343	4	society	society	NOUN
ajfa-18939	343	5	,	,	PUNCT
ajfa-18939	343	6	nd	nd	PRON
ajfa-18939	343	7	audit	audit	VERB
ajfa-18939	343	8	78	78	NUM
ajfa-18939	343	9	-	-	SYM
ajfa-18939	343	10	100	100	NUM
ajfa-18939	343	11	.	.	PUNCT
ajfa-18939	344	1	ents	ent	NOUN
ajfa-18939	344	2	and	and	CCONJ
ajfa-18939	344	3	18	18	NUM
ajfa-18939	344	4	-	-	SYM
ajfa-18939	344	5	1542	1542	NUM
ajfa-18939	344	6	.	.	PUNCT
ajfa-18939	345	1	ley	ley	PROPN
ajfa-18939	345	2	.	.	PUNCT
ajfa-18939	346	1	t	t	PROPN
ajfa-18939	346	2	effort	effort	NOUN
ajfa-18939	346	3	.	.	PUNCT
ajfa-18939	347	1	-51896	-51896	PROPN
ajfa-18939	347	2	oads	oad	NOUN
ajfa-18939	347	3	and	and	CCONJ
ajfa-18939	347	4	nizations	nization	NOUN
ajfa-18939	347	5	tter	tter	VERB
ajfa-18939	347	6	?	?	PUNCT
ajfa-18939	348	1	the	the	DET
ajfa-18939	348	2	150	150	NUM
ajfa-18939	348	3	-	-	PUNCT
ajfa-18939	348	4	hour	hour	NOUN
ajfa-18939	348	5	on	on	ADP
ajfa-18939	348	6	,	,	PUNCT
ajfa-18939	348	7	and	and	CCONJ
ajfa-18939	348	8	627	627	NUM
ajfa-18939	348	9	-	-	SYM
ajfa-18939	348	10	645	645	NUM
ajfa-18939	348	11	.	.	PUNCT
ajfa-18939	348	12	,	,	PUNCT
ajfa-18939	348	13	from	from	ADP
ajfa-18939	348	14	methods	method	NOUN
ajfa-18939	348	15	deange	deange	PROPN
ajfa-18939	348	16	journal	journal	PROPN
ajfa-18939	348	17	https://d	https://d	PROPN
ajfa-18939	348	18	defond	defond	PROPN
ajfa-18939	348	19	accoun	accoun	PROPN
ajfa-18939	348	20	donald	donald	PROPN
ajfa-18939	348	21	govern	govern	PROPN
ajfa-18939	348	22	https://d	https://d	PROPN
ajfa-18939	348	23	donald	donald	PROPN
ajfa-18939	348	24	manage	manage	PROPN
ajfa-18939	348	25	https://d	https://d	PROPN
ajfa-18939	348	26	donelso	donelso	PROPN
ajfa-18939	348	27	financi	financi	PROPN
ajfa-18939	348	28	https://d	https://d	PROPN
ajfa-18939	348	29	europea	europea	PROPN
ajfa-18939	348	30	septem	septem	PROPN
ajfa-18939	348	31	https://w	https://w	PROPN
ajfa-18939	348	32	firth	firth	PROPN
ajfa-18939	348	33	,	,	PUNCT
ajfa-18939	348	34	m	m	VERB
ajfa-18939	348	35	sanctio	sanctio	VERB
ajfa-18939	348	36	367	367	NUM
ajfa-18939	348	37	-	-	SYM
ajfa-18939	348	38	381	381	NUM
ajfa-18939	348	39	fischer	fischer	NOUN
ajfa-18939	348	40	,	,	PUNCT
ajfa-18939	348	41	evidenc	evidenc	PROPN
ajfa-18939	348	42	https://d	https://d	PROPN
ajfa-18939	348	43	ford	ford	PROPN
ajfa-18939	348	44	,	,	PUNCT
ajfa-18939	348	45	k	k	PROPN
ajfa-18939	348	46	opportu	opportu	ADV
ajfa-18939	348	47	https://d	https://d	PROPN
ajfa-18939	348	48	francis	francis	PROPN
ajfa-18939	348	49	auditing	audit	VERB
ajfa-18939	348	50	gao	gao	PROPN
ajfa-18939	348	51	,	,	PUNCT
ajfa-18939	348	52	p.	p.	PROPN
ajfa-18939	348	53	,	,	PUNCT
ajfa-18939	348	54	the	the	DET
ajfa-18939	348	55	acc	acc	PROPN
ajfa-18939	348	56	goodw	goodw	PROPN
ajfa-18939	348	57	office	office	NOUN
ajfa-18939	348	58	-	-	PUNCT
ajfa-18939	348	59	l	l	NOUN
ajfa-18939	348	60	https://d	https://d	PROPN
ajfa-18939	348	61	gul	gul	PROPN
ajfa-18939	348	62	,	,	PUNCT
ajfa-18939	348	63	f.	f.	PROPN
ajfa-18939	348	64	evidenc	evidenc	PROPN
ajfa-18939	348	65	https://d	https://d	PROPN
ajfa-18939	348	66	gunn	gunn	PROPN
ajfa-18939	348	67	,	,	PUNCT
ajfa-18939	348	68	j	j	PROPN
ajfa-18939	348	69	elo	elo	NOUN
ajfa-18939	348	70	,	,	PUNCT
ajfa-18939	348	71	l.	l.	PROPN
ajfa-18939	348	72	e.	e.	PROPN
ajfa-18939	348	73	l	l	PROPN
ajfa-18939	348	74	of	of	ADP
ajfa-18939	348	75	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	348	76	d	d	NOUN
ajfa-18939	348	77	,	,	PUNCT
ajfa-18939	348	78	m.	m.	NOUN
ajfa-18939	348	79	,	,	PUNCT
ajfa-18939	348	80	&	&	CCONJ
ajfa-18939	348	81	z	z	PROPN
ajfa-18939	348	82	nting	nting	NOUN
ajfa-18939	348	83	and	and	CCONJ
ajfa-18939	348	84	ec	ec	PROPN
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ajfa-18939	348	87	l.	l.	PROPN
ajfa-18939	348	88	,	,	PUNCT
ajfa-18939	348	89	&	&	CCONJ
ajfa-18939	348	90	nance	nance	NOUN
ajfa-18939	348	91	and	and	CCONJ
ajfa-18939	348	92	s	s	NOUN
ajfa-18939	348	93	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	348	94	son	son	NOUN
ajfa-18939	348	95	,	,	PUNCT
ajfa-18939	348	96	l.	l.	PROPN
ajfa-18939	348	97	,	,	PUNCT
ajfa-18939	348	98	sch	sch	PROPN
ajfa-18939	348	99	ement	ement	ADJ
ajfa-18939	348	100	.	.	PUNCT
ajfa-18939	349	1	t	t	PROPN
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ajfa-18939	349	3	on	on	ADP
ajfa-18939	349	4	,	,	PUNCT
ajfa-18939	349	5	d.	d.	PROPN
ajfa-18939	349	6	c.	c.	PROPN
ajfa-18939	349	7	,	,	PUNCT
ajfa-18939	349	8	ial	ial	PROPN
ajfa-18939	349	9	reporti	reporti	NOUN
ajfa-18939	349	10	doi.org/10.2	doi.org/10.2	NOUN
ajfa-18939	349	11	an	an	DET
ajfa-18939	349	12	court	court	NOUN
ajfa-18939	349	13	o	o	NOUN
ajfa-18939	349	14	mber	mber	NOUN
ajfa-18939	349	15	23	23	NUM
ajfa-18939	349	16	,	,	PUNCT
ajfa-18939	349	17	www.eca.eu	www.eca.eu	NOUN
ajfa-18939	349	18	m.	m.	NOUN
ajfa-18939	349	19	,	,	PUNCT
ajfa-18939	349	20	mo	mo	PROPN
ajfa-18939	349	21	,	,	PUNCT
ajfa-18939	349	22	p.	p.	PROPN
ajfa-18939	349	23	ons	ons	PROPN
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ajfa-18939	349	25	an	an	DET
ajfa-18939	349	26	ana	ana	PROPN
ajfa-18939	349	27	1	1	NUM
ajfa-18939	349	28	.	.	PUNCT
ajfa-18939	349	29	https://do	https://do	PROPN
ajfa-18939	349	30	,	,	PUNCT
ajfa-18939	349	31	m.	m.	NOUN
ajfa-18939	349	32	j.	j.	PROPN
ajfa-18939	349	33	(	(	PUNCT
ajfa-18939	349	34	19	19	NUM
ajfa-18939	349	35	ce	ce	PROPN
ajfa-18939	349	36	:	:	PUNCT
ajfa-18939	349	37	an	an	DET
ajfa-18939	349	38	inter	inter	NOUN
ajfa-18939	349	39	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18939	349	40	k.	k.	PROPN
ajfa-18939	349	41	j.	j.	PROPN
ajfa-18939	349	42	,	,	PUNCT
ajfa-18939	349	43	qiun	qiun	NOUN
ajfa-18939	349	44	unity	unity	NOUN
ajfa-18939	349	45	to	to	ADP
ajfa-18939	349	46	per	per	ADP
ajfa-18939	349	47	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	349	48	,	,	PUNCT
ajfa-18939	349	49	j.	j.	PROPN
ajfa-18939	349	50	r.	r.	PROPN
ajfa-18939	349	51	(	(	PUNCT
ajfa-18939	349	52	20	20	NUM
ajfa-18939	349	53	g	g	NOUN
ajfa-18939	349	54	:	:	PUNCT
ajfa-18939	349	55	a	a	DET
ajfa-18939	349	56	journa	journa	NOUN
ajfa-18939	349	57	,	,	PUNCT
ajfa-18939	349	58	&	&	CCONJ
ajfa-18939	349	59	zhang	zhang	PROPN
ajfa-18939	349	60	,	,	PUNCT
ajfa-18939	349	61	counting	count	VERB
ajfa-18939	349	62	rev	rev	VERB
ajfa-18939	349	63	in	in	ADP
ajfa-18939	349	64	,	,	PUNCT
ajfa-18939	349	65	j.	j.	PROPN
ajfa-18939	349	66	,	,	PUNCT
ajfa-18939	349	67	&	&	CCONJ
ajfa-18939	349	68	w	w	PROPN
ajfa-18939	349	69	evel	evel	PROPN
ajfa-18939	349	70	or	or	CCONJ
ajfa-18939	349	71	a	a	DET
ajfa-18939	349	72	pa	pa	PROPN
ajfa-18939	349	73	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18939	349	74	a.	a.	NOUN
ajfa-18939	349	75	,	,	PUNCT
ajfa-18939	349	76	wu	wu	PROPN
ajfa-18939	349	77	,	,	PUNCT
ajfa-18939	349	78	d	d	PROPN
ajfa-18939	349	79	ce	ce	PROPN
ajfa-18939	349	80	from	from	ADP
ajfa-18939	349	81	doi.org/10.2	doi.org/10.2	PROPN
ajfa-18939	349	82	j.	j.	PROPN
ajfa-18939	349	83	l.	l.	PROPN
ajfa-18939	349	84	,	,	PUNCT
ajfa-18939	349	85	&	&	CCONJ
ajfa-18939	349	86	mic	mic	ADJ
ajfa-18939	349	87	(	(	PUNCT
ajfa-18939	349	88	1981	1981	NUM
ajfa-18939	349	89	)	)	PUNCT
ajfa-18939	349	90	.	.	PUNCT
ajfa-18939	350	1	au	au	PROPN
ajfa-18939	350	2	accou	accou	PROPN
ajfa-18939	350	3	1016/0165	1016/0165	NUM
ajfa-18939	350	4	-	-	SYM
ajfa-18939	350	5	4	4	NUM
ajfa-18939	350	6	zhang	zhang	PROPN
ajfa-18939	350	7	,	,	PUNCT
ajfa-18939	350	8	j.	j.	PROPN
ajfa-18939	350	9	conomics	conomics	PROPN
ajfa-18939	350	10	,	,	PUNCT
ajfa-18939	350	11	5	5	NUM
ajfa-18939	350	12	&	&	CCONJ
ajfa-18939	350	13	davis	davis	PROPN
ajfa-18939	350	14	,	,	PUNCT
ajfa-18939	350	15	j.	j.	PROPN
ajfa-18939	350	16	shareholder	shareholder	PROPN
ajfa-18939	350	17	1177/03128	1177/03128	NUM
ajfa-18939	350	18	hoorman	hoorman	PROPN
ajfa-18939	350	19	,	,	PUNCT
ajfa-18939	350	20	f	f	PROPN
ajfa-18939	350	21	the	the	DET
ajfa-18939	350	22	aca	aca	PROPN
ajfa-18939	350	23	2307/25922	2307/25922	NUM
ajfa-18939	350	24	ege	ege	PROPN
ajfa-18939	350	25	,	,	PUNCT
ajfa-18939	350	26	m.	m.	NOUN
ajfa-18939	350	27	s.	s.	PROPN
ajfa-18939	350	28	ing	ing	PROPN
ajfa-18939	350	29	fraud	fraud	PROPN
ajfa-18939	350	30	.	.	PUNCT
ajfa-18939	351	1	2308	2308	NUM
ajfa-18939	351	2	/	/	SYM
ajfa-18939	351	3	ajpt-51	ajpt-51	PROPN
ajfa-18939	351	4	of	of	ADP
ajfa-18939	351	5	auditors	auditor	NOUN
ajfa-18939	351	6	.	.	PUNCT
ajfa-18939	351	7	2021	2021	NUM
ajfa-18939	351	8	,	,	PUNCT
ajfa-18939	351	9	uropa.eu/lis	uropa.eu/lis	PROPN
ajfa-18939	351	10	l.	l.	PROPN
ajfa-18939	351	11	,	,	PUNCT
ajfa-18939	351	12	&	&	CCONJ
ajfa-18939	351	13	wo	will	AUX
ajfa-18939	351	14	alysis	alysis	ADV
ajfa-18939	351	15	of	of	ADP
ajfa-18939	351	16	en	en	ADP
ajfa-18939	351	17	oi.org/10.10	oi.org/10.10	PROPN
ajfa-18939	351	18	996	996	NUM
ajfa-18939	351	19	)	)	PUNCT
ajfa-18939	351	20	.	.	PUNCT
ajfa-18939	352	1	"	"	PUNCT
ajfa-18939	352	2	realrpretive	realrpretive	ADJ
ajfa-18939	352	3	fiel	fiel	NOUN
ajfa-18939	352	4	1016/0361	1016/0361	NUM
ajfa-18939	352	5	-	-	SYM
ajfa-18939	352	6	3	3	NUM
ajfa-18939	352	7	nones	none	NOUN
ajfa-18939	352	8	,	,	PUNCT
ajfa-18939	352	9	m.	m.	NOUN
ajfa-18939	352	10	a	a	DET
ajfa-18939	352	11	rform	rform	NOUN
ajfa-18939	352	12	train	train	NOUN
ajfa-18939	352	13	1111	1111	NUM
ajfa-18939	352	14	/	/	SYM
ajfa-18939	352	15	j.1744011	j.1744011	NUM
ajfa-18939	352	16	)	)	PUNCT
ajfa-18939	352	17	.	.	PUNCT
ajfa-18939	353	1	a	a	DET
ajfa-18939	353	2	fra	fra	PROPN
ajfa-18939	353	3	al	al	PROPN
ajfa-18939	353	4	of	of	ADP
ajfa-18939	353	5	practic	practic	ADJ
ajfa-18939	353	6	g.	g.	NOUN
ajfa-18939	353	7	(	(	PUNCT
ajfa-18939	353	8	2019	2019	NUM
ajfa-18939	353	9	)	)	PUNCT
ajfa-18939	353	10	.	.	PUNCT
ajfa-18939	354	1	view	view	NOUN
ajfa-18939	354	2	,	,	PUNCT
ajfa-18939	354	3	94(6	94(6	NUM
ajfa-18939	354	4	)	)	PUNCT
ajfa-18939	354	5	,	,	PUNCT
ajfa-18939	354	6	wu	wu	PROPN
ajfa-18939	354	7	,	,	PUNCT
ajfa-18939	354	8	d.	d.	PROPN
ajfa-18939	354	9	(	(	PUNCT
ajfa-18939	354	10	20	20	NUM
ajfa-18939	354	11	artner	artner	ADV
ajfa-18939	354	12	-	-	PUNCT
ajfa-18939	354	13	level	level	NOUN
ajfa-18939	354	14	1007	1007	NUM
ajfa-18939	354	15	/	/	SYM
ajfa-18939	354	16	s11142	s11142	PROPN
ajfa-18939	354	17	d.	d.	PROPN
ajfa-18939	354	18	,	,	PUNCT
ajfa-18939	354	19	&	&	CCONJ
ajfa-18939	354	20	yan	yan	PROPN
ajfa-18939	354	21	archival	archival	PROPN
ajfa-18939	354	22	2308	2308	NUM
ajfa-18939	354	23	/	/	SYM
ajfa-18939	354	24	accr-5	accr-5	PROPN
ajfa-18939	354	25	chas	chas	PROPN
ajfa-18939	354	26	,	,	PUNCT
ajfa-18939	355	1	p.	p.	NOUN
ajfa-18939	355	2	n.	n.	PROPN
ajfa-18939	355	3	uditor	uditor	PROPN
ajfa-18939	355	4	indep	indep	NOUN
ajfa-18939	355	5	unting	unte	VERB
ajfa-18939	355	6	4101(81)90	4101(81)90	NUM
ajfa-18939	355	7	(	(	PUNCT
ajfa-18939	355	8	2014	2014	NUM
ajfa-18939	355	9	)	)	PUNCT
ajfa-18939	355	10	.	.	PUNCT
ajfa-18939	356	1	a	a	DET
ajfa-18939	356	2	8(2	8(2	NUM
ajfa-18939	356	3	-	-	PUNCT
ajfa-18939	356	4	3	3	NUM
ajfa-18939	356	5	)	)	PUNCT
ajfa-18939	356	6	,	,	PUNCT
ajfa-18939	356	7	275	275	NUM
ajfa-18939	356	8	.	.	PUNCT
ajfa-18939	357	1	h.	h.	PROPN
ajfa-18939	357	2	(	(	PUNCT
ajfa-18939	357	3	1991	1991	NUM
ajfa-18939	357	4	r	r	NOUN
ajfa-18939	357	5	returns	return	NOUN
ajfa-18939	357	6	.	.	PUNCT
ajfa-18939	358	1	962910160	962910160	NUM
ajfa-18939	358	2	f.	f.	PROPN
ajfa-18939	358	3	d.	d.	PROPN
ajfa-18939	358	4	,	,	PUNCT
ajfa-18939	358	5	&	&	CCONJ
ajfa-18939	358	6	da	da	PROPN
ajfa-18939	358	7	ademy	ademy	PROPN
ajfa-18939	358	8	o	o	NOUN
ajfa-18939	358	9	3	3	NUM
ajfa-18939	358	10	.	.	PUNCT
ajfa-18939	358	11	,	,	PUNCT
ajfa-18939	358	12	&	&	CCONJ
ajfa-18939	358	13	mcinn	mcinn	PROPN
ajfa-18939	358	14	auditing	auditing	PROPN
ajfa-18939	358	15	:	:	PUNCT
ajfa-18939	358	16	1608	1608	NUM
ajfa-18939	358	17	.	.	PUNCT
ajfa-18939	359	1	(	(	PUNCT
ajfa-18939	359	2	2012	2012	NUM
ajfa-18939	359	3	)	)	PUNCT
ajfa-18939	359	4	.	.	PUNCT
ajfa-18939	360	1	f	f	PROPN
ajfa-18939	360	2	from	from	ADP
ajfa-18939	360	3	e	e	PROPN
ajfa-18939	360	4	sts	sts	PROPN
ajfa-18939	360	5	/	/	SYM
ajfa-18939	360	6	ecadoc	ecadoc	ADJ
ajfa-18939	360	7	ong	ong	PROPN
ajfa-18939	360	8	,	,	PUNCT
ajfa-18939	360	9	r.	r.	PROPN
ajfa-18939	360	10	m	m	PROPN
ajfa-18939	360	11	nforcement	nforcement	PROPN
ajfa-18939	360	12	007	007	NUM
ajfa-18939	360	13	/	/	SYM
ajfa-18939	360	14	s10551	s10551	PROPN
ajfa-18939	360	15	-	-	PUNCT
ajfa-18939	360	16	izing	izing	NOUN
ajfa-18939	360	17	"	"	PUNCT
ajfa-18939	360	18	the	the	DET
ajfa-18939	360	19	d	d	PROPN
ajfa-18939	360	20	study	study	NOUN
ajfa-18939	360	21	.	.	PUNCT
ajfa-18939	361	1	ac	ac	PROPN
ajfa-18939	361	2	3682(95)00	3682(95)00	NUM
ajfa-18939	361	3	a.	a.	NOUN
ajfa-18939	361	4	,	,	PUNCT
ajfa-18939	361	5	sego	sego	NOUN
ajfa-18939	361	6	,	,	PUNCT
ajfa-18939	361	7	d	d	PROPN
ajfa-18939	361	8	ned	ned	ADJ
ajfa-18939	361	9	tasks	task	NOUN
ajfa-18939	361	10	o	o	PROPN
ajfa-18939	361	11	-6570.1992	-6570.1992	PUNCT
ajfa-18939	361	12	amework	amework	PROPN
ajfa-18939	361	13	fo	fo	ADP
ajfa-18939	361	14	ce	ce	PROPN
ajfa-18939	361	15	&	&	CCONJ
ajfa-18939	361	16	theory	theory	PROPN
ajfa-18939	361	17	auditing	auditing	NOUN
ajfa-18939	361	18	s	s	PRON
ajfa-18939	361	19	,	,	PUNCT
ajfa-18939	361	20	201	201	NUM
ajfa-18939	361	21	-	-	SYM
ajfa-18939	361	22	225	225	NUM
ajfa-18939	361	23	.	.	PUNCT
ajfa-18939	362	1	h	h	NOUN
ajfa-18939	362	2	014	014	NUM
ajfa-18939	362	3	)	)	PUNCT
ajfa-18939	362	4	.	.	PUNCT
ajfa-18939	362	5	is	be	AUX
ajfa-18939	362	6	the	the	DET
ajfa-18939	362	7	phenomeno	phenomeno	ADJ
ajfa-18939	362	8	2	2	NUM
ajfa-18939	362	9	-	-	PUNCT
ajfa-18939	362	10	014	014	NUM
ajfa-18939	362	11	-	-	PUNCT
ajfa-18939	362	12	9285	9285	NUM
ajfa-18939	362	13	ng	ng	PROPN
ajfa-18939	362	14	,	,	PUNCT
ajfa-18939	362	15	z.	z.	PROPN
ajfa-18939	362	16	(	(	PUNCT
ajfa-18939	362	17	201	201	NUM
ajfa-18939	362	18	data	datum	NOUN
ajfa-18939	362	19	.	.	PUNCT
ajfa-18939	363	1	0536	0536	NUM
ajfa-18939	363	2	(	(	PUNCT
ajfa-18939	363	3	2018	2018	NUM
ajfa-18939	363	4	)	)	PUNCT
ajfa-18939	363	5	.	.	PUNCT
ajfa-18939	364	1	aud	aud	PROPN
ajfa-18939	364	2	36	36	NUM
ajfa-18939	364	3	pendence	pendence	NOUN
ajfa-18939	364	4	,	,	PUNCT
ajfa-18939	364	5	and	and	CCONJ
ajfa-18939	364	6	0009	0009	NUM
ajfa-18939	364	7	-	-	SYM
ajfa-18939	364	8	4	4	NUM
ajfa-18939	364	9	review	review	NOUN
ajfa-18939	364	10	of	of	ADP
ajfa-18939	364	11	-326	-326	PROPN
ajfa-18939	364	12	.	.	PUNCT
ajfa-18939	364	13	https	https	NOUN
ajfa-18939	364	14	:	:	PUNCT
ajfa-18939	364	15	1	1	NUM
ajfa-18939	364	16	)	)	PUNCT
ajfa-18939	364	17	.	.	PUNCT
ajfa-18939	365	1	steward	steward	PROPN
ajfa-18939	365	2	australian	australian	ADJ
ajfa-18939	365	3	0103	0103	NUM
ajfa-18939	365	4	avis	avis	PROPN
ajfa-18939	365	5	,	,	PUNCT
ajfa-18939	365	6	j.	j.	PROPN
ajfa-18939	365	7	h.	h.	PROPN
ajfa-18939	365	8	(	(	PUNCT
ajfa-18939	365	9	of	of	ADP
ajfa-18939	365	10	mana	mana	PROPN
ajfa-18939	365	11	nis	nis	PROPN
ajfa-18939	365	12	,	,	PUNCT
ajfa-18939	365	13	j.	j.	PROPN
ajfa-18939	365	14	m.	m.	PROPN
ajfa-18939	365	15	(	(	PUNCT
ajfa-18939	365	16	a	a	DET
ajfa-18939	365	17	journa	journa	ADJ
ajfa-18939	365	18	financial	financial	ADJ
ajfa-18939	365	19	an	an	DET
ajfa-18939	365	20	european	european	ADJ
ajfa-18939	365	21	cuments	cument	NOUN
ajfa-18939	365	22	/	/	SYM
ajfa-18939	365	23	fc	fc	PROPN
ajfa-18939	365	24	.	.	PUNCT
ajfa-18939	366	1	(	(	PUNCT
ajfa-18939	366	2	2005	2005	NUM
ajfa-18939	366	3	)	)	PUNCT
ajfa-18939	366	4	.	.	PUNCT
ajfa-18939	367	1	f	f	PROPN
ajfa-18939	367	2	actions	action	NOUN
ajfa-18939	367	3	in	in	ADP
ajfa-18939	367	4	-005	-005	PROPN
ajfa-18939	367	5	-	-	PUNCT
ajfa-18939	367	6	0542	0542	NUM
ajfa-18939	367	7	-	-	PUNCT
ajfa-18939	367	8	4	4	NUM
ajfa-18939	367	9	benefits	benefit	NOUN
ajfa-18939	367	10	of	of	ADP
ajfa-18939	367	11	ccounting	ccounte	VERB
ajfa-18939	367	12	,	,	PUNCT
ajfa-18939	367	13	o	o	NOUN
ajfa-18939	367	14	0005	0005	NUM
ajfa-18939	367	15	-	-	SYM
ajfa-18939	367	16	4	4	NUM
ajfa-18939	367	17	d.	d.	PROPN
ajfa-18939	367	18	j.	j.	PROPN
ajfa-18939	367	19	,	,	PUNCT
ajfa-18939	367	20	&	&	CCONJ
ajfa-18939	367	21	so	so	ADV
ajfa-18939	367	22	on	on	ADP
ajfa-18939	367	23	the	the	DET
ajfa-18939	367	24	job	job	NOUN
ajfa-18939	367	25	.	.	PUNCT
ajfa-18939	368	1	2.tb00858.x	2.tb00858.x	NUM
ajfa-18939	368	2	for	for	ADP
ajfa-18939	368	3	underst	underst	ADJ
ajfa-18939	368	4	y	y	PROPN
ajfa-18939	368	5	,	,	PUNCT
ajfa-18939	368	6	30(2	30(2	NUM
ajfa-18939	368	7	)	)	PUNCT
ajfa-18939	368	8	,	,	PUNCT
ajfa-18939	368	9	12	12	NUM
ajfa-18939	368	10	standards	standard	NOUN
ajfa-18939	368	11	,	,	PUNCT
ajfa-18939	368	12	p	p	NOUN
ajfa-18939	368	13	https://doi.o	https://doi.o	X
ajfa-18939	369	1	e	e	NOUN
ajfa-18939	369	2	effect	effect	NOUN
ajfa-18939	369	3	of	of	ADP
ajfa-18939	369	4	on	on	ADP
ajfa-18939	369	5	?	?	PUNCT
ajfa-18939	370	1	review	review	NOUN
ajfa-18939	370	2	-8	-8	NOUN
ajfa-18939	370	3	3	3	NUM
ajfa-18939	370	4	)	)	PUNCT
ajfa-18939	370	5	.	.	PUNCT
ajfa-18939	371	1	do	do	AUX
ajfa-18939	371	2	ind	ind	VERB
ajfa-18939	371	3	the	the	DET
ajfa-18939	371	4	acco	acco	PROPN
ajfa-18939	371	5	ditor	ditor	PROPN
ajfa-18939	371	6	multin	multin	NOUN
ajfa-18939	371	7	asian	asian	ADJ
ajfa-18939	371	8	'	'	PUNCT
ajfa-18939	371	9	low	low	ADJ
ajfa-18939	371	10	ballin	ballin	PROPN
ajfa-18939	371	11	economic	economic	PROPN
ajfa-18939	371	12	f	f	PROPN
ajfa-18939	371	13	archival	archival	VERB
ajfa-18939	371	14	a	a	DET
ajfa-18939	371	15	:	:	PUNCT
ajfa-18939	371	16	//doi.org/10	//doi.org/10	ADJ
ajfa-18939	371	17	dship	dship	NOUN
ajfa-18939	371	18	theor	theor	PROPN
ajfa-18939	371	19	journal	journal	PROPN
ajfa-18939	371	20	of	of	ADP
ajfa-18939	371	21	(	(	PUNCT
ajfa-18939	371	22	1997	1997	NUM
ajfa-18939	371	23	)	)	PUNCT
ajfa-18939	371	24	.	.	PUNCT
ajfa-18939	372	1	tow	tow	PROPN
ajfa-18939	372	2	agement	agement	NOUN
ajfa-18939	372	3	2017	2017	NUM
ajfa-18939	372	4	)	)	PUNCT
ajfa-18939	372	5	.	.	PUNCT
ajfa-18939	373	1	inte	inte	NOUN
ajfa-18939	373	2	l	l	PROPN
ajfa-18939	373	3	of	of	ADP
ajfa-18939	373	4	pract	pract	PROPN
ajfa-18939	373	5	nd	nd	PROPN
ajfa-18939	373	6	complia	complia	PROPN
ajfa-18939	373	7	court	court	NOUN
ajfa-18939	374	1	o	o	PROPN
ajfa-18939	374	2	cam_2012/	cam_2012/	PROPN
ajfa-18939	374	3	financial	financial	PROPN
ajfa-18939	374	4	st	st	PROPN
ajfa-18939	374	5	china	china	PROPN
ajfa-18939	374	6	.	.	PUNCT
ajfa-18939	375	1	jou	jou	PROPN
ajfa-18939	375	2	4	4	NUM
ajfa-18939	375	3	f	f	PROPN
ajfa-18939	375	4	new	new	ADJ
ajfa-18939	375	5	techn	techn	PROPN
ajfa-18939	375	6	organization	organization	NOUN
ajfa-18939	375	7	orra	orra	PROPN
ajfa-18939	375	8	,	,	PUNCT
ajfa-18939	375	9	j.	j.	PROPN
ajfa-18939	375	10	s.	s.	PROPN
ajfa-18939	375	11	personnel	personnel	PROPN
ajfa-18939	375	12	tanding	tanding	NOUN
ajfa-18939	375	13	and	and	CCONJ
ajfa-18939	375	14	5	5	NUM
ajfa-18939	375	15	-	-	SYM
ajfa-18939	375	16	152	152	NUM
ajfa-18939	375	17	.	.	PUNCT
ajfa-18939	376	1	https	https	PROPN
ajfa-18939	376	2	professional	professional	PROPN
ajfa-18939	376	3	rg/10.2308/	rg/10.2308/	PROPN
ajfa-18939	376	4	f	f	PROPN
ajfa-18939	376	5	industry	industry	NOUN
ajfa-18939	376	6	e	e	PROPN
ajfa-18939	376	7	of	of	ADP
ajfa-18939	376	8	account	account	PROPN
ajfa-18939	376	9	dividual	dividual	ADJ
ajfa-18939	376	10	au	au	X
ajfa-18939	376	11	ounting	ounte	VERB
ajfa-18939	376	12	r	r	PROPN
ajfa-18939	376	13	national	national	PROPN
ajfa-18939	376	14	ex	ex	X
ajfa-18939	376	15	n	n	PROPN
ajfa-18939	376	16	journal	journal	NOUN
ajfa-18939	376	17	of	of	ADP
ajfa-18939	376	18	f	f	PROPN
ajfa-18939	376	19	g	g	PROPN
ajfa-18939	376	20	'	'	PUNCT
ajfa-18939	376	21	,	,	PUNCT
ajfa-18939	376	22	and	and	CCONJ
ajfa-18939	376	23	dis	dis	PROPN
ajfa-18939	376	24	cs	cs	PROPN
ajfa-18939	376	25	,	,	PUNCT
ajfa-18939	376	26	3	3	NUM
ajfa-18939	376	27	(	(	PUNCT
ajfa-18939	376	28	auditing	auditing	NOUN
ajfa-18939	376	29	res	re	NOUN
ajfa-18939	376	30	0.1016	0.1016	NUM
ajfa-18939	376	31	/	/	SYM
ajfa-18939	376	32	j.jac	j.jac	PROPN
ajfa-18939	376	33	ry	ry	PROPN
ajfa-18939	376	34	or	or	CCONJ
ajfa-18939	376	35	agen	agen	PROPN
ajfa-18939	376	36	f	f	PROPN
ajfa-18939	376	37	managem	managem	PROPN
ajfa-18939	376	38	ward	ward	VERB
ajfa-18939	376	39	a	a	DET
ajfa-18939	376	40	stew	stew	NOUN
ajfa-18939	376	41	review	review	NOUN
ajfa-18939	376	42	,	,	PUNCT
ajfa-18939	376	43	ernal	ernal	PROPN
ajfa-18939	376	44	contro	contro	PROPN
ajfa-18939	376	45	ice	ice	PROPN
ajfa-18939	376	46	&	&	CCONJ
ajfa-18939	376	47	theo	theo	PROPN
ajfa-18939	376	48	ance	ance	NOUN
ajfa-18939	376	49	audit	audit	NOUN
ajfa-18939	376	50	of	of	ADP
ajfa-18939	376	51	audito	audito	PROPN
ajfa-18939	376	52	/fcam_20	/fcam_20	PUNCT
ajfa-18939	377	1	tatement	tatement	NOUN
ajfa-18939	377	2	fr	fr	PROPN
ajfa-18939	377	3	urnal	urnal	NOUN
ajfa-18939	377	4	of	of	ADP
ajfa-18939	377	5	bus	bus	NOUN
ajfa-18939	377	6	nologies	nologie	NOUN
ajfa-18939	377	7	as	as	ADP
ajfa-18939	377	8	ns	ns	ADJ
ajfa-18939	377	9	and	and	CCONJ
ajfa-18939	377	10	socie	socie	NOUN
ajfa-18939	377	11	(	(	PUNCT
ajfa-18939	377	12	1992	1992	NUM
ajfa-18939	377	13	)	)	PUNCT
ajfa-18939	377	14	.	.	PUNCT
ajfa-18939	378	1	fa	fa	NOUN
ajfa-18939	379	1	l	l	NOUN
ajfa-18939	379	2	psycholog	psycholog	NOUN
ajfa-18939	379	3	d	d	X
ajfa-18939	379	4	researchi	researchi	NOUN
ajfa-18939	379	5	s://doi.org/1	s://doi.org/1	PROPN
ajfa-18939	379	6	judgment	judgment	NOUN
ajfa-18939	379	7	,	,	PUNCT
ajfa-18939	379	8	/accr-52389	/accr-52389	ADJ
ajfa-18939	379	9	expertise	expertise	NOUN
ajfa-18939	379	10	on	on	ADP
ajfa-18939	379	11	ting	ting	PROPN
ajfa-18939	379	12	studies	study	NOUN
ajfa-18939	379	13	,	,	PUNCT
ajfa-18939	379	14	uditors	uditors	PROPN
ajfa-18939	379	15	affe	affe	PROPN
ajfa-18939	379	16	review	review	PROPN
ajfa-18939	379	17	,	,	PUNCT
ajfa-18939	379	18	88	88	NUM
ajfa-18939	379	19	pertise	pertise	NOUN
ajfa-18939	379	20	and	and	CCONJ
ajfa-18939	379	21	finance	finance	PROPN
ajfa-18939	379	22	&	&	CCONJ
ajfa-18939	379	23	ac	ac	PROPN
ajfa-18939	379	24	issn	issn	PROPN
ajfa-18939	379	25	19	19	NUM
ajfa-18939	379	26	2022	2022	NUM
ajfa-18939	379	27	,	,	PUNCT
ajfa-18939	379	28	vol	vol	NOUN
ajfa-18939	379	29	.	.	NOUN
ajfa-18939	379	30	1	1	NUM
ajfa-18939	379	31	ajfa.macro	ajfa.macro	NUM
ajfa-18939	379	32	sclosure	sclosure	NOUN
ajfa-18939	379	33	reg	reg	NOUN
ajfa-18939	379	34	(	(	PUNCT
ajfa-18939	379	35	2	2	NUM
ajfa-18939	379	36	)	)	PUNCT
ajfa-18939	379	37	,	,	PUNCT
ajfa-18939	379	38	1	1	NUM
ajfa-18939	379	39	search	search	NOUN
ajfa-18939	379	40	.	.	PUNCT
ajfa-18939	380	1	jou	jou	INTJ
ajfa-18939	380	2	cceco.2014.0	cceco.2014.0	PROPN
ajfa-18939	380	3	ncy	ncy	PROPN
ajfa-18939	380	4	theory	theory	NOUN
ajfa-18939	380	5	ment	ment	NOUN
ajfa-18939	380	6	,	,	PUNCT
ajfa-18939	380	7	16(1	16(1	NUM
ajfa-18939	380	8	)	)	PUNCT
ajfa-18939	380	9	,	,	PUNCT
ajfa-18939	380	10	wardship	wardship	NOUN
ajfa-18939	380	11	th	th	NUM
ajfa-18939	380	12	22(1	22(1	NUM
ajfa-18939	380	13	)	)	PUNCT
ajfa-18939	380	14	,	,	PUNCT
ajfa-18939	380	15	rol	rol	NOUN
ajfa-18939	380	16	weaknes	weakne	NOUN
ajfa-18939	380	17	ory	ory	NOUN
ajfa-18939	380	18	,	,	PUNCT
ajfa-18939	380	19	36(3	36(3	NUM
ajfa-18939	380	20	)	)	PUNCT
ajfa-18939	380	21	,	,	PUNCT
ajfa-18939	380	22	manual	manual	NOUN
ajfa-18939	380	23	.	.	PUNCT
ajfa-18939	381	1	r	r	NOUN
ajfa-18939	381	2	tors	tor	NOUN
ajfa-18939	381	3	web	web	NOUN
ajfa-18939	381	4	012_en.pdf	012_en.pdf	PROPN
ajfa-18939	381	5	rauds	raud	NOUN
ajfa-18939	381	6	and	and	CCONJ
ajfa-18939	381	7	siness	siness	NOUN
ajfa-18939	381	8	ethics	ethic	NOUN
ajfa-18939	381	9	s	s	PART
ajfa-18939	381	10	a	a	DET
ajfa-18939	381	11	source	source	NOUN
ajfa-18939	381	12	ety	ety	NOUN
ajfa-18939	381	13	,	,	PUNCT
ajfa-18939	381	14	21(2	21(2	NUM
ajfa-18939	381	15	)	)	PUNCT
ajfa-18939	381	16	,	,	PUNCT
ajfa-18939	381	17	2	2	NUM
ajfa-18939	381	18	actors	actor	NOUN
ajfa-18939	381	19	affec	affec	PROPN
ajfa-18939	381	20	gy	gy	PROPN
ajfa-18939	381	21	,	,	PUNCT
ajfa-18939	381	22	45(3	45(3	NUM
ajfa-18939	381	23	)	)	PUNCT
ajfa-18939	381	24	,	,	PUNCT
ajfa-18939	381	25	5	5	NUM
ajfa-18939	381	26	ing	ing	ADJ
ajfa-18939	381	27	audit	audit	NOUN
ajfa-18939	381	28	10.2308	10.2308	NUM
ajfa-18939	381	29	/	/	SYM
ajfa-18939	381	30	ajp	ajp	PROPN
ajfa-18939	381	31	and	and	CCONJ
ajfa-18939	381	32	audit	audit	NOUN
ajfa-18939	381	33	9	9	NUM
ajfa-18939	381	34	n	n	PRON
ajfa-18939	381	35	audit	audit	NOUN
ajfa-18939	381	36	pri	pri	NOUN
ajfa-18939	381	37	,	,	PUNCT
ajfa-18939	381	38	19(4	19(4	PROPN
ajfa-18939	381	39	)	)	PUNCT
ajfa-18939	381	40	,	,	PUNCT
ajfa-18939	381	41	153	153	NUM
ajfa-18939	381	42	ect	ect	ADJ
ajfa-18939	381	43	audit	audit	NOUN
ajfa-18939	381	44	q	q	PROPN
ajfa-18939	381	45	88(6	88(6	NOUN
ajfa-18939	381	46	)	)	PUNCT
ajfa-18939	381	47	,	,	PUNCT
ajfa-18939	381	48	199	199	NUM
ajfa-18939	381	49	audit	audit	NOUN
ajfa-18939	381	50	qua	qua	NOUN
ajfa-18939	381	51	ccounting	ccounte	VERB
ajfa-18939	381	52	946	946	NUM
ajfa-18939	381	53	-	-	PUNCT
ajfa-18939	381	54	052x	052x	NUM
ajfa-18939	381	55	14	14	NUM
ajfa-18939	381	56	,	,	PUNCT
ajfa-18939	381	57	no	no	INTJ
ajfa-18939	381	58	.	.	NOUN
ajfa-18939	381	59	1	1	NUM
ajfa-18939	381	60	think.org/	think.org/	NOUN
ajfa-18939	381	61	gulation	gulation	NOUN
ajfa-18939	381	62	.	.	PUNCT
ajfa-18939	382	1	113	113	NUM
ajfa-18939	382	2	-	-	SYM
ajfa-18939	382	3	127	127	NUM
ajfa-18939	382	4	.	.	PUNCT
ajfa-18939	383	1	urnal	urnal	ADJ
ajfa-18939	383	2	of	of	ADP
ajfa-18939	383	3	09.002	09.002	NUM
ajfa-18939	383	4	y	y	PROPN
ajfa-18939	383	5	:	:	PUNCT
ajfa-18939	383	6	ceo	ceo	NOUN
ajfa-18939	383	7	,	,	PUNCT
ajfa-18939	383	8	49	49	NUM
ajfa-18939	383	9	-	-	SYM
ajfa-18939	383	10	64	64	NUM
ajfa-18939	383	11	.	.	PUNCT
ajfa-18939	384	1	heory	heory	NOUN
ajfa-18939	384	2	of	of	ADP
ajfa-18939	384	3	20	20	NUM
ajfa-18939	384	4	-	-	SYM
ajfa-18939	384	5	47	47	NUM
ajfa-18939	384	6	.	.	PUNCT
ajfa-18939	385	1	sses	sse	NOUN
ajfa-18939	385	2	and	and	CCONJ
ajfa-18939	385	3	,	,	PUNCT
ajfa-18939	385	4	45	45	NUM
ajfa-18939	385	5	-	-	SYM
ajfa-18939	385	6	69	69	NUM
ajfa-18939	385	7	.	.	PUNCT
ajfa-18939	386	1	retrieved	retrieve	VERB
ajfa-18939	386	2	b	b	PROPN
ajfa-18939	386	3	site	site	NOUN
ajfa-18939	386	4	:	:	PUNCT
ajfa-18939	386	5	f	f	PROPN
ajfa-18939	386	6	auditor	auditor	PROPN
ajfa-18939	386	7	s	s	PROPN
ajfa-18939	386	8	,	,	PUNCT
ajfa-18939	386	9	62(4	62(4	NOUN
ajfa-18939	386	10	)	)	PUNCT
ajfa-18939	386	11	,	,	PUNCT
ajfa-18939	386	12	of	of	ADP
ajfa-18939	386	13	audit	audit	NOUN
ajfa-18939	386	14	219	219	NUM
ajfa-18939	386	15	-	-	SYM
ajfa-18939	386	16	242	242	NUM
ajfa-18939	386	17	.	.	PUNCT
ajfa-18939	387	1	ting	te	VERB
ajfa-18939	387	2	the	the	DET
ajfa-18939	387	3	511	511	NUM
ajfa-18939	387	4	-	-	SYM
ajfa-18939	387	5	527	527	NUM
ajfa-18939	387	6	.	.	PUNCT
ajfa-18939	388	1	quality	quality	NOUN
ajfa-18939	388	2	.	.	PUNCT
ajfa-18939	389	1	t-50006	t-50006	ADJ
ajfa-18939	389	2	quality	quality	NOUN
ajfa-18939	389	3	.	.	PUNCT
ajfa-18939	390	1	icing	ice	VERB
ajfa-18939	390	2	an	an	DET
ajfa-18939	390	3	32	32	NUM
ajfa-18939	390	4	-	-	SYM
ajfa-18939	390	5	1578	1578	NUM
ajfa-18939	390	6	.	.	PUNCT
ajfa-18939	391	1	quality	quality	NOUN
ajfa-18939	391	2	?	?	PUNCT
ajfa-18939	392	1	93	93	NUM
ajfa-18939	392	2	-	-	SYM
ajfa-18939	392	3	2023	2023	NUM
ajfa-18939	392	4	.	.	PUNCT
ajfa-18939	393	1	lity	lity	NOUN
ajfa-18939	393	2	.	.	PUNCT
ajfa-18939	394	1	the	the	DET
ajfa-18939	394	2	accoun	accoun	PROPN
ajfa-18939	394	3	guo	guo	PROPN
ajfa-18939	394	4	,	,	PUNCT
ajfa-18939	394	5	y	y	PROPN
ajfa-18939	394	6	individu	individu	ADV
ajfa-18939	394	7	https://d	https://d	PROPN
ajfa-18939	394	8	hardies	hardy	NOUN
ajfa-18939	394	9	going	go	VERB
ajfa-18939	394	10	-	-	PUNCT
ajfa-18939	394	11	c	c	PROPN
ajfa-18939	394	12	https://d	https://d	PROPN
ajfa-18939	394	13	hogan	hogan	PROPN
ajfa-18939	394	14	,	,	PUNCT
ajfa-18939	394	15	increase	increase	VERB
ajfa-18939	394	16	account	account	NOUN
ajfa-18939	394	17	hsbc	hsbc	PROPN
ajfa-18939	394	18	https://w	https://w	PROPN
ajfa-18939	394	19	iaasb	iaasb	VERB
ajfa-18939	394	20	other	other	ADJ
ajfa-18939	394	21	a	a	DET
ajfa-18939	394	22	from	from	ADP
ajfa-18939	394	23	https://w	https://w	PUNCT
ajfa-18939	394	24	iew	iew	PROPN
ajfa-18939	394	25	-	-	PUNCT
ajfa-18939	394	26	oth	oth	PROPN
ajfa-18939	394	27	irani	irani	PROPN
ajfa-18939	394	28	,	,	PUNCT
ajfa-18939	394	29	a	a	PRON
ajfa-18939	394	30	for	for	ADP
ajfa-18939	394	31	https://d	https://d	PROPN
ajfa-18939	394	32	judd	judd	PROPN
ajfa-18939	394	33	,	,	PUNCT
ajfa-18939	394	34	c	c	PROPN
ajfa-18939	394	35	fort	fort	PROPN
ajfa-18939	394	36	wo	will	AUX
ajfa-18939	394	37	leavy	leavy	PROPN
ajfa-18939	394	38	,	,	PUNCT
ajfa-18939	394	39	particip	particip	PROPN
ajfa-18939	394	40	lennox	lennox	PROPN
ajfa-18939	394	41	financi	financi	PROPN
ajfa-18939	394	42	https://d	https://d	PROPN
ajfa-18939	394	43	libby	libby	PROPN
ajfa-18939	394	44	,	,	PUNCT
ajfa-18939	394	45	r	r	PROPN
ajfa-18939	394	46	journal	journal	PROPN
ajfa-18939	394	47	lim	lim	PROPN
ajfa-18939	394	48	,	,	PUNCT
ajfa-18939	394	49	c	c	PROPN
ajfa-18939	394	50	effects	effect	NOUN
ajfa-18939	394	51	27(3	27(3	NUM
ajfa-18939	394	52	)	)	PUNCT
ajfa-18939	394	53	,	,	PUNCT
ajfa-18939	394	54	9	9	NUM
ajfa-18939	394	55	lim	lim	NOUN
ajfa-18939	394	56	,	,	PUNCT
ajfa-18939	394	57	y	y	PROPN
ajfa-18939	394	58	qualitie	qualitie	NOUN
ajfa-18939	394	59	employ	employ	VERB
ajfa-18939	394	60	185	185	NUM
ajfa-18939	394	61	-	-	SYM
ajfa-18939	394	62	192	192	NUM
ajfa-18939	394	63	liu	liu	PROPN
ajfa-18939	394	64	,	,	PUNCT
ajfa-18939	394	65	c.	c.	PROPN
ajfa-18939	394	66	,	,	PUNCT
ajfa-18939	394	67	nting	nte	VERB
ajfa-18939	394	68	review	review	NOUN
ajfa-18939	394	69	,	,	PUNCT
ajfa-18939	394	70	y.	y.	PROPN
ajfa-18939	394	71	,	,	PUNCT
ajfa-18939	394	72	li	li	PROPN
ajfa-18939	394	73	,	,	PUNCT
ajfa-18939	394	74	j.	j.	PROPN
ajfa-18939	394	75	,	,	PUNCT
ajfa-18939	394	76	&	&	CCONJ
ajfa-18939	394	77	ual	ual	ADJ
ajfa-18939	394	78	audito	audito	PROPN
ajfa-18939	394	79	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18939	394	80	s	s	PROPN
ajfa-18939	394	81	,	,	PUNCT
ajfa-18939	394	82	k.	k.	PROPN
ajfa-18939	394	83	,	,	PUNCT
ajfa-18939	394	84	van	van	PROPN
ajfa-18939	394	85	concern	concern	NOUN
ajfa-18939	394	86	re	re	PRON
ajfa-18939	394	87	doi.org/10.2	doi.org/10.2	PROPN
ajfa-18939	394	88	c.	c.	PROPN
ajfa-18939	394	89	e.	e.	PROPN
ajfa-18939	394	90	,	,	PUNCT
ajfa-18939	394	91	&	&	CCONJ
ajfa-18939	394	92	w	w	PROPN
ajfa-18939	394	93	e	e	PROPN
ajfa-18939	394	94	audit	audit	NOUN
ajfa-18939	394	95	f	f	PROPN
ajfa-18939	394	96	ting	ting	PROPN
ajfa-18939	394	97	researc	researc	NOUN
ajfa-18939	394	98	expat	expat	NOUN
ajfa-18939	394	99	.	.	PUNCT
ajfa-18939	395	1	(	(	PUNCT
ajfa-18939	395	2	20	20	NUM
ajfa-18939	395	3	www.expat	www.expat	NOUN
ajfa-18939	395	4	.	.	PUNCT
ajfa-18939	395	5	.	.	PUNCT
ajfa-18939	396	1	(	(	PUNCT
ajfa-18939	396	2	2020	2020	NUM
ajfa-18939	396	3	)	)	PUNCT
ajfa-18939	396	4	.	.	PUNCT
ajfa-18939	397	1	pu	pu	PROPN
ajfa-18939	397	2	assurance	assurance	PROPN
ajfa-18939	397	3	,	,	PUNCT
ajfa-18939	397	4	www.iaasb	www.iaasb	X
ajfa-18939	397	5	.	.	PUNCT
ajfa-18939	398	1	her	her	PRON
ajfa-18939	398	2	-	-	PUNCT
ajfa-18939	398	3	assuranc	assuranc	PROPN
ajfa-18939	398	4	a.	a.	PROPN
ajfa-18939	398	5	j.	j.	PROPN
ajfa-18939	398	6	,	,	PUNCT
ajfa-18939	398	7	tate	tate	PROPN
ajfa-18939	398	8	,	,	PUNCT
ajfa-18939	398	9	s	s	VERB
ajfa-18939	398	10	quality	quality	NOUN
ajfa-18939	398	11	?	?	PUNCT
ajfa-18939	399	1	doi.org/10.2	doi.org/10.2	PROPN
ajfa-18939	399	2	c.	c.	PROPN
ajfa-18939	399	3	m.	m.	PROPN
ajfa-18939	399	4	,	,	PUNCT
ajfa-18939	399	5	smit	smit	PROPN
ajfa-18939	399	6	orth	orth	PROPN
ajfa-18939	399	7	:	:	PUNCT
ajfa-18939	399	8	holt	holt	PROPN
ajfa-18939	399	9	,	,	PUNCT
ajfa-18939	399	10	r	r	NOUN
ajfa-18939	399	11	p.	p.	NOUN
ajfa-18939	399	12	(	(	PUNCT
ajfa-18939	399	13	2017	2017	NUM
ajfa-18939	399	14	)	)	PUNCT
ajfa-18939	399	15	.	.	PUNCT
ajfa-18939	400	1	q	q	PROPN
ajfa-18939	400	2	patory	patory	ADJ
ajfa-18939	400	3	resea	resea	PROPN
ajfa-18939	400	4	x	x	NOUN
ajfa-18939	400	5	,	,	PUNCT
ajfa-18939	400	6	c.	c.	PROPN
ajfa-18939	400	7	s.	s.	PROPN
ajfa-18939	400	8	,	,	PUNCT
ajfa-18939	400	9	&	&	CCONJ
ajfa-18939	400	10	w	w	PROPN
ajfa-18939	400	11	ial	ial	PROPN
ajfa-18939	400	12	reportin	reportin	PROPN
ajfa-18939	400	13	doi.org/10.2	doi.org/10.2	PROPN
ajfa-18939	400	14	r.	r.	PROPN
ajfa-18939	400	15	,	,	PUNCT
ajfa-18939	400	16	&	&	CCONJ
ajfa-18939	400	17	frede	frede	PROPN
ajfa-18939	400	18	l	l	PROPN
ajfa-18939	400	19	of	of	ADP
ajfa-18939	400	20	account	account	NOUN
ajfa-18939	400	21	.-y	.-y	NOUN
ajfa-18939	400	22	.	.	PUNCT
ajfa-18939	400	23	,	,	PUNCT
ajfa-18939	400	24	&	&	CCONJ
ajfa-18939	400	25	tan	tan	PROPN
ajfa-18939	400	26	of	of	ADP
ajfa-18939	400	27	industry	industry	NOUN
ajfa-18939	400	28	923	923	NUM
ajfa-18939	400	29	-	-	SYM
ajfa-18939	400	30	957	957	NUM
ajfa-18939	400	31	.	.	PUNCT
ajfa-18939	401	1	htt	htt	PROPN
ajfa-18939	401	2	y.-m	y.-m	PROPN
ajfa-18939	401	3	.	.	PROPN
ajfa-18939	401	4	,	,	PUNCT
ajfa-18939	401	5	lee	lee	PROPN
ajfa-18939	401	6	,	,	PUNCT
ajfa-18939	401	7	es	es	NOUN
ajfa-18939	401	8	,	,	PUNCT
ajfa-18939	401	9	and	and	CCONJ
ajfa-18939	401	10	ear	ear	VERB
ajfa-18939	401	11	yers	yer	NOUN
ajfa-18939	401	12	,	,	PUNCT
ajfa-18939	401	13	lecture	lecture	NOUN
ajfa-18939	401	14	2	2	NUM
ajfa-18939	401	15	.	.	PUNCT
ajfa-18939	401	16	https://do	https://do	PROPN
ajfa-18939	401	17	,	,	PUNCT
ajfa-18939	401	18	&	&	CCONJ
ajfa-18939	401	19	xu	xu	PROPN
ajfa-18939	401	20	,	,	PUNCT
ajfa-18939	401	21	c.	c.	PROPN
ajfa-18939	401	22	,	,	PUNCT
ajfa-18939	401	23	93(4	93(4	NOUN
ajfa-18939	401	24	)	)	PUNCT
ajfa-18939	401	25	,	,	PUNCT
ajfa-18939	401	26	203	203	NUM
ajfa-18939	401	27	&	&	CCONJ
ajfa-18939	401	28	mo	mo	PROPN
ajfa-18939	401	29	,	,	PUNCT
ajfa-18939	401	30	p.	p.	NOUN
ajfa-18939	401	31	rs	rs	NOUN
ajfa-18939	401	32	'	'	PART
ajfa-18939	401	33	audit	audit	NOUN
ajfa-18939	401	34	q	q	PROPN
ajfa-18939	401	35	1177/01485	1177/01485	NUM
ajfa-18939	401	36	ndenhaute	ndenhaute	NOUN
ajfa-18939	401	37	,	,	PUNCT
ajfa-18939	401	38	eporting	eporte	VERB
ajfa-18939	401	39	ac	ac	PROPN
ajfa-18939	401	40	2308	2308	NUM
ajfa-18939	401	41	/	/	SYM
ajfa-18939	401	42	acch-5	acch-5	PROPN
ajfa-18939	401	43	wilkins	wilkin	NOUN
ajfa-18939	401	44	,	,	PUNCT
ajfa-18939	401	45	m	m	VERB
ajfa-18939	401	46	ees	ee	NOUN
ajfa-18939	401	47	in	in	ADP
ajfa-18939	401	48	the	the	DET
ajfa-18939	401	49	ch	ch	NOUN
ajfa-18939	401	50	,	,	PUNCT
ajfa-18939	401	51	25(1	25(1	NUM
ajfa-18939	401	52	)	)	PUNCT
ajfa-18939	401	53	,	,	PUNCT
ajfa-18939	401	54	21	21	NUM
ajfa-18939	401	55	021	021	NUM
ajfa-18939	401	56	)	)	PUNCT
ajfa-18939	401	57	.	.	PUNCT
ajfa-18939	402	1	expa	expa	ADV
ajfa-18939	402	2	.hsbc.com	.hsbc.com	PROPN
ajfa-18939	402	3	/	/	SYM
ajfa-18939	402	4	e	e	NOUN
ajfa-18939	402	5	ublications	ublication	NOUN
ajfa-18939	402	6	:	:	PUNCT
ajfa-18939	402	7	and	and	CCONJ
ajfa-18939	402	8	relate	relate	VERB
ajfa-18939	402	9	org	org	PROPN
ajfa-18939	402	10	/	/	SYM
ajfa-18939	402	11	publica	publica	PROPN
ajfa-18939	402	12	ce	ce	PROPN
ajfa-18939	402	13	-	-	PUNCT
ajfa-18939	402	14	and	and	CCONJ
ajfa-18939	402	15	-	-	PUNCT
ajfa-18939	402	16	relat	relat	NOUN
ajfa-18939	402	17	s.	s.	PROPN
ajfa-18939	402	18	l.	l.	PROPN
ajfa-18939	402	19	,	,	PUNCT
ajfa-18939	402	20	&	&	CCONJ
ajfa-18939	402	21	xu	xu	PROPN
ajfa-18939	402	22	americ	americ	PROPN
ajfa-18939	402	23	2308	2308	PROPN
ajfa-18939	402	24	/	/	SYM
ajfa-18939	402	25	acch-5	acch-5	PROPN
ajfa-18939	402	26	th	th	NUM
ajfa-18939	402	27	,	,	PUNCT
ajfa-18939	402	28	e.	e.	PROPN
ajfa-18939	402	29	r.	r.	PROPN
ajfa-18939	402	30	,	,	PUNCT
ajfa-18939	402	31	&	&	CCONJ
ajfa-18939	402	32	rinehart	rinehart	PROPN
ajfa-18939	402	33	,	,	PUNCT
ajfa-18939	402	34	an	an	DET
ajfa-18939	402	35	quantitative	quantitative	ADJ
ajfa-18939	402	36	arch	arch	NOUN
ajfa-18939	402	37	approa	approa	PROPN
ajfa-18939	402	38	wu	wu	PROPN
ajfa-18939	402	39	,	,	PUNCT
ajfa-18939	402	40	x.	x.	PROPN
ajfa-18939	402	41	(	(	PUNCT
ajfa-18939	402	42	202	202	NUM
ajfa-18939	402	43	ng	ng	PROPN
ajfa-18939	402	44	quality	quality	NOUN
ajfa-18939	402	45	2308	2308	NUM
ajfa-18939	402	46	/	/	SYM
ajfa-18939	402	47	tar-2	tar-2	NUM
ajfa-18939	402	48	erick	erick	PROPN
ajfa-18939	402	49	,	,	PUNCT
ajfa-18939	402	50	d.	d.	PROPN
ajfa-18939	402	51	m	m	PROPN
ajfa-18939	402	52	ting	ting	PROPN
ajfa-18939	402	53	resear	resear	PROPN
ajfa-18939	402	54	n	n	CCONJ
ajfa-18939	402	55	,	,	PUNCT
ajfa-18939	402	56	h.-t	h.-t	NOUN
ajfa-18939	402	57	.	.	PUNCT
ajfa-18939	403	1	(	(	PUNCT
ajfa-18939	403	2	20	20	NUM
ajfa-18939	403	3	y	y	PROPN
ajfa-18939	403	4	specializa	specializa	NOUN
ajfa-18939	403	5	tps://doi.org	tps://doi.org	PROPN
ajfa-18939	403	6	t.	t.	PROPN
ajfa-18939	403	7	h.	h.	PROPN
ajfa-18939	403	8	,	,	PUNCT
ajfa-18939	403	9	yap	yap	PROPN
ajfa-18939	403	10	rly	rly	ADV
ajfa-18939	403	11	employ	employ	VERB
ajfa-18939	403	12	ers	er	NOUN
ajfa-18939	403	13	,	,	PUNCT
ajfa-18939	403	14	auditor	auditor	NOUN
ajfa-18939	403	15	oi.org/10.10	oi.org/10.10	PROPN
ajfa-18939	403	16	(	(	PUNCT
ajfa-18939	403	17	2021	2021	NUM
ajfa-18939	403	18	)	)	PUNCT
ajfa-18939	403	19	.	.	PUNCT
ajfa-18939	404	1	the	the	DET
ajfa-18939	404	2	3	3	NUM
ajfa-18939	404	3	-	-	SYM
ajfa-18939	404	4	224	224	NUM
ajfa-18939	404	5	.	.	PUNCT
ajfa-18939	405	1	https	https	NOUN
ajfa-18939	405	2	:	:	PUNCT
ajfa-18939	405	3	l.	l.	PROPN
ajfa-18939	405	4	(	(	PUNCT
ajfa-18939	405	5	2021	2021	NUM
ajfa-18939	405	6	)	)	PUNCT
ajfa-18939	405	7	.	.	PUNCT
ajfa-18939	406	1	quality	quality	NOUN
ajfa-18939	406	2	?	?	PUNCT
ajfa-18939	407	1	jo	jo	PROPN
ajfa-18939	407	2	58x211014	58x211014	NUM
ajfa-18939	407	3	m.-l	m.-l	PROPN
ajfa-18939	407	4	.	.	PUNCT
ajfa-18939	407	5	,	,	PUNCT
ajfa-18939	407	6	&	&	CCONJ
ajfa-18939	407	7	ccuracy	ccuracy	VERB
ajfa-18939	407	8	in	in	ADP
ajfa-18939	407	9	p	p	PROPN
ajfa-18939	407	10	52297	52297	NUM
ajfa-18939	407	11	m.	m.	NOUN
ajfa-18939	407	12	s.	s.	PROPN
ajfa-18939	407	13	(	(	PUNCT
ajfa-18939	407	14	2008	2008	NUM
ajfa-18939	407	15	)	)	PUNCT
ajfa-18939	407	16	e	e	NOUN
ajfa-18939	407	17	presence	presence	NOUN
ajfa-18939	407	18	19	19	NUM
ajfa-18939	407	19	-	-	SYM
ajfa-18939	407	20	242	242	NUM
ajfa-18939	407	21	.	.	PUNCT
ajfa-18939	408	1	http	http	PROPN
ajfa-18939	408	2	at	at	ADP
ajfa-18939	408	3	explorer	explorer	PROPN
ajfa-18939	408	4	expat	expat	NOUN
ajfa-18939	408	5	-	-	PUNCT
ajfa-18939	408	6	explor	explor	NOUN
ajfa-18939	408	7	:	:	PUNCT
ajfa-18939	408	8	handbook	handbook	NOUN
ajfa-18939	408	9	ed	ed	PROPN
ajfa-18939	408	10	services	service	NOUN
ajfa-18939	408	11	ations/2020ed	ations/2020ed	PROPN
ajfa-18939	408	12	-	-	PUNCT
ajfa-18939	408	13	services	service	NOUN
ajfa-18939	408	14	u	u	NOUN
ajfa-18939	408	15	,	,	PUNCT
ajfa-18939	408	16	l.	l.	PROPN
ajfa-18939	408	17	(	(	PUNCT
ajfa-18939	408	18	2015	2015	NUM
ajfa-18939	408	19	)	)	PUNCT
ajfa-18939	408	20	can	can	AUX
ajfa-18939	408	21	acc	acc	PROPN
ajfa-18939	408	22	51187	51187	NUM
ajfa-18939	408	23	&	&	CCONJ
ajfa-18939	408	24	kidder	kidder	PROPN
ajfa-18939	408	25	,	,	PUNCT
ajfa-18939	408	26	l	l	PROPN
ajfa-18939	409	1	nd	nd	NUM
ajfa-18939	409	2	winston	winston	NOUN
ajfa-18939	409	3	.	.	PUNCT
ajfa-18939	410	1	e	e	X
ajfa-18939	410	2	,	,	PUNCT
ajfa-18939	410	3	qualitativ	qualitativ	NOUN
ajfa-18939	410	4	aches	ache	VERB
ajfa-18939	410	5	.	.	PUNCT
ajfa-18939	411	1	new	new	ADJ
ajfa-18939	411	2	22	22	NUM
ajfa-18939	411	3	)	)	PUNCT
ajfa-18939	411	4	.	.	PUNCT
ajfa-18939	412	1	mandat	mandat	PROPN
ajfa-18939	412	2	y	y	PROPN
ajfa-18939	412	3	:	:	PUNCT
ajfa-18939	412	4	evidence	evidence	NOUN
ajfa-18939	412	5	2020	2020	NUM
ajfa-18939	412	6	-	-	SYM
ajfa-18939	412	7	0152	0152	NUM
ajfa-18939	412	8	.	.	PUNCT
ajfa-18939	413	1	(	(	PUNCT
ajfa-18939	413	2	1990	1990	NUM
ajfa-18939	413	3	)	)	PUNCT
ajfa-18939	413	4	.	.	PUNCT
ajfa-18939	414	1	ex	ex	X
ajfa-18939	414	2	rch	rch	PROPN
ajfa-18939	414	3	,	,	PUNCT
ajfa-18939	414	4	28(2	28(2	NUM
ajfa-18939	414	5	)	)	PUNCT
ajfa-18939	414	6	,	,	PUNCT
ajfa-18939	414	7	3	3	NUM
ajfa-18939	414	8	10	10	NUM
ajfa-18939	414	9	)	)	PUNCT
ajfa-18939	414	10	.	.	PUNCT
ajfa-18939	415	1	does	do	VERB
ajfa-18939	415	2	a	a	DET
ajfa-18939	415	3	ation	ation	NOUN
ajfa-18939	415	4	and	and	CCONJ
ajfa-18939	415	5	fe	fe	X
ajfa-18939	415	6	g/10.1111	g/10.1111	X
ajfa-18939	415	7	/	/	SYM
ajfa-18939	415	8	j.	j.	PROPN
ajfa-18939	415	9	,	,	PUNCT
ajfa-18939	415	10	c.	c.	PROPN
ajfa-18939	415	11	s.	s.	PROPN
ajfa-18939	415	12	,	,	PUNCT
ajfa-18939	415	13	&	&	CCONJ
ajfa-18939	415	14	yment	yment	PRON
ajfa-18939	415	15	prob	prob	ADJ
ajfa-18939	415	16	rs	rs	PROPN
ajfa-18939	415	17	,	,	PUNCT
ajfa-18939	415	18	and	and	CCONJ
ajfa-18939	415	19	stu	stu	X
ajfa-18939	415	20	080/0883232	080/0883232	PUNCT
ajfa-18939	416	1	e	e	ADP
ajfa-18939	416	2	effect	effect	NOUN
ajfa-18939	416	3	of	of	ADP
ajfa-18939	416	4	a	a	DET
ajfa-18939	416	5	37	37	NUM
ajfa-18939	416	6	:	:	SYM
ajfa-18939	416	7	//doi.org/10	//doi.org/10	X
ajfa-18939	416	8	.	.	PUNCT
ajfa-18939	417	1	does	do	AUX
ajfa-18939	417	2	ind	ind	NOUN
ajfa-18939	417	3	ournal	ournal	NOUN
ajfa-18939	417	4	of	of	ADP
ajfa-18939	417	5	a	a	DET
ajfa-18939	417	6	4808	4808	NUM
ajfa-18939	417	7	breesch	breesch	ADJ
ajfa-18939	417	8	,	,	PUNCT
ajfa-18939	417	9	private	private	ADJ
ajfa-18939	417	10	firm	firm	NOUN
ajfa-18939	417	11	)	)	PUNCT
ajfa-18939	417	12	.	.	PUNCT
ajfa-18939	418	1	evidence	evidence	NOUN
ajfa-18939	418	2	of	of	ADP
ajfa-18939	418	3	interna	interna	PROPN
ajfa-18939	418	4	ps://doi.org/	ps://doi.org/	PROPN
ajfa-18939	418	5	r	r	PROPN
ajfa-18939	418	6	2021	2021	NUM
ajfa-18939	418	7	rep	rep	PROPN
ajfa-18939	418	8	rer	rer	PROPN
ajfa-18939	418	9	/	/	SYM
ajfa-18939	418	10	league	league	PROPN
ajfa-18939	418	11	-	-	PUNCT
ajfa-18939	418	12	t	t	PROPN
ajfa-18939	418	13	k	k	PROPN
ajfa-18939	418	14	of	of	ADP
ajfa-18939	418	15	interna	interna	PROPN
ajfa-18939	418	16	s	s	PART
ajfa-18939	418	17	pronounc	pronounc	PROPN
ajfa-18939	418	18	-handbook	-handbook	PROPN
ajfa-18939	418	19	-	-	PUNCT
ajfa-18939	418	20	i	i	PROPN
ajfa-18939	418	21	)	)	PUNCT
ajfa-18939	418	22	.	.	PUNCT
ajfa-18939	419	1	restateme	restateme	PROPN
ajfa-18939	419	2	counting	counting	PROPN
ajfa-18939	419	3	l.	l.	PROPN
ajfa-18939	419	4	h.	h.	PROPN
ajfa-18939	419	5	(	(	PUNCT
ajfa-18939	419	6	2014	2014	NUM
ajfa-18939	419	7	)	)	PUNCT
ajfa-18939	419	8	ve	ve	PROPN
ajfa-18939	419	9	,	,	PUNCT
ajfa-18939	419	10	mixed	mixed	PROPN
ajfa-18939	419	11	m	m	PROPN
ajfa-18939	419	12	york	york	PROPN
ajfa-18939	419	13	:	:	PUNCT
ajfa-18939	419	14	the	the	DET
ajfa-18939	419	15	g	g	PROPN
ajfa-18939	419	16	tory	tory	PROPN
ajfa-18939	419	17	interna	interna	PROPN
ajfa-18939	419	18	e	e	PROPN
ajfa-18939	419	19	from	from	ADP
ajfa-18939	419	20	ch	ch	PROPN
ajfa-18939	419	21	xperience	xperience	PROPN
ajfa-18939	419	22	a	a	DET
ajfa-18939	419	23	348	348	NUM
ajfa-18939	419	24	-	-	SYM
ajfa-18939	419	25	367	367	NUM
ajfa-18939	419	26	.	.	PUNCT
ajfa-18939	420	1	htt	htt	PROPN
ajfa-18939	420	2	auditor	auditor	NOUN
ajfa-18939	420	3	ten	ten	NUM
ajfa-18939	420	4	ee	ee	INTJ
ajfa-18939	420	5	dependen	dependen	VERB
ajfa-18939	420	6	1911	1911	NUM
ajfa-18939	420	7	-	-	SYM
ajfa-18939	420	8	3846	3846	NUM
ajfa-18939	420	9	.	.	PUNCT
ajfa-18939	421	1	ling	ling	PROPN
ajfa-18939	421	2	,	,	PUNCT
ajfa-18939	421	3	c.	c.	PROPN
ajfa-18939	421	4	c	c	PROPN
ajfa-18939	421	5	blems	blem	NOUN
ajfa-18939	421	6	of	of	ADP
ajfa-18939	421	7	e	e	NOUN
ajfa-18939	421	8	udents	udent	NOUN
ajfa-18939	421	9	.	.	PUNCT
ajfa-18939	422	1	jou	jou	INTJ
ajfa-18939	422	2	23.2016.115	23.2016.115	NUM
ajfa-18939	422	3	audit	audit	NOUN
ajfa-18939	422	4	engag	engag	NOUN
ajfa-18939	422	5	asian	asian	PROPN
ajfa-18939	422	6	0.2308	0.2308	NUM
ajfa-18939	422	7	/	/	SYM
ajfa-18939	422	8	accr	accr	NOUN
ajfa-18939	422	9	dependent	dependent	ADJ
ajfa-18939	422	10	d	d	X
ajfa-18939	422	11	accounting	accounting	NOUN
ajfa-18939	422	12	,	,	PUNCT
ajfa-18939	422	13	d.	d.	PROPN
ajfa-18939	422	14	(	(	PUNCT
ajfa-18939	422	15	2018	2018	NUM
ajfa-18939	422	16	)	)	PUNCT
ajfa-18939	422	17	ms	ms	PROPN
ajfa-18939	422	18	.	.	PROPN
ajfa-18939	422	19	account	account	PROPN
ajfa-18939	422	20	on	on	ADP
ajfa-18939	422	21	the	the	DET
ajfa-18939	422	22	au	au	PROPN
ajfa-18939	422	23	al	al	PROPN
ajfa-18939	422	24	control	control	PROPN
ajfa-18939	422	25	/10.1506	/10.1506	PROPN
ajfa-18939	422	26	/	/	PROPN
ajfa-18939	422	27	ca	ca	NOUN
ajfa-18939	422	28	port	port	NOUN
ajfa-18939	422	29	.	.	PUNCT
ajfa-18939	423	1	retrie	retrie	VERB
ajfa-18939	423	2	table/	table/	NUM
ajfa-18939	423	3	tional	tional	ADJ
ajfa-18939	423	4	qual	qual	ADJ
ajfa-18939	423	5	cements	cement	NOUN
ajfa-18939	423	6	.	.	PUNCT
ajfa-18939	424	1	re	re	AUX
ajfa-18939	424	2	internationa	internationa	VERB
ajfa-18939	424	3	ents	ent	NOUN
ajfa-18939	424	4	:	:	PUNCT
ajfa-18939	424	5	do	do	AUX
ajfa-18939	424	6	th	th	PRON
ajfa-18939	424	7	associat	associat	PROPN
ajfa-18939	424	8	)	)	PUNCT
ajfa-18939	424	9	.	.	PUNCT
ajfa-18939	425	1	research	research	NOUN
ajfa-18939	425	2	ethods	ethods	PROPN
ajfa-18939	425	3	,	,	PUNCT
ajfa-18939	425	4	arts	arts	PROPN
ajfa-18939	425	5	guilford	guilford	PROPN
ajfa-18939	425	6	pre	pre	PROPN
ajfa-18939	426	1	al	al	PROPN
ajfa-18939	426	2	control	control	VERB
ajfa-18939	426	3	a	a	DET
ajfa-18939	426	4	hina	hina	NOUN
ajfa-18939	426	5	.	.	PUNCT
ajfa-18939	427	1	the	the	DET
ajfa-18939	427	2	a	a	NOUN
ajfa-18939	427	3	and	and	CCONJ
ajfa-18939	427	4	the	the	DET
ajfa-18939	427	5	abil	abil	ADJ
ajfa-18939	427	6	tps://doi.org	tps://doi.org	ADJ
ajfa-18939	427	7	nure	nure	PROPN
ajfa-18939	427	8	improv	improv	PROPN
ajfa-18939	427	9	nce	nce	PROPN
ajfa-18939	427	10	.	.	PUNCT
ajfa-18939	428	1	contem	contem	NOUN
ajfa-18939	428	2	2010.01031	2010.01031	PROPN
ajfa-18939	428	3	c.	c.	PROPN
ajfa-18939	428	4	(	(	PUNCT
ajfa-18939	428	5	2016	2016	NUM
ajfa-18939	428	6	)	)	PUNCT
ajfa-18939	428	7	.	.	PUNCT
ajfa-18939	429	1	e	e	X
ajfa-18939	429	2	entry	entry	NOUN
ajfa-18939	429	3	-	-	PUNCT
ajfa-18939	429	4	level	level	NOUN
ajfa-18939	429	5	rnal	rnal	NOUN
ajfa-18939	429	6	of	of	ADP
ajfa-18939	429	7	ed	ed	NOUN
ajfa-18939	429	8	53998	53998	NUM
ajfa-18939	429	9	gement	gement	NOUN
ajfa-18939	429	10	partn	partn	ADJ
ajfa-18939	429	11	n	n	PRON
ajfa-18939	429	12	journal	journal	NOUN
ajfa-18939	429	13	of	of	ADP
ajfa-18939	429	14	f	f	PROPN
ajfa-18939	429	15	r-51925	r-51925	PROPN
ajfa-18939	429	16	director	director	NOUN
ajfa-18939	429	17	ex	ex	NOUN
ajfa-18939	429	18	,	,	PUNCT
ajfa-18939	429	19	auditing	auditing	NOUN
ajfa-18939	429	20	.	.	PUNCT
ajfa-18939	430	1	an	an	DET
ajfa-18939	430	2	ana	ana	PROPN
ajfa-18939	430	3	ting	ting	PROPN
ajfa-18939	430	4	horizo	horizo	PROPN
ajfa-18939	430	5	udit	udit	PROPN
ajfa-18939	430	6	risk	risk	PROPN
ajfa-18939	430	7	m	m	VERB
ajfa-18939	430	8	deficienci	deficienci	PROPN
ajfa-18939	430	9	ar.25.1.9	ar.25.1.9	AUX
ajfa-18939	430	10	eved	eve	VERB
ajfa-18939	430	11	janua	janua	PROPN
ajfa-18939	430	12	lity	lity	PROPN
ajfa-18939	430	13	control	control	NOUN
ajfa-18939	430	14	etrieved	etrieve	VERB
ajfa-18939	430	15	sep	sep	PROPN
ajfa-18939	430	16	al	al	PROPN
ajfa-18939	430	17	-	-	PUNCT
ajfa-18939	430	18	quality	quality	NOUN
ajfa-18939	430	19	-	-	PUNCT
ajfa-18939	430	20	co	co	NOUN
ajfa-18939	430	21	hey	hey	INTJ
ajfa-18939	430	22	affect	affect	VERB
ajfa-18939	430	23	a	a	DET
ajfa-18939	430	24	tion	tion	NOUN
ajfa-18939	430	25	,	,	PUNCT
ajfa-18939	430	26	29	29	NUM
ajfa-18939	430	27	methods	method	NOUN
ajfa-18939	430	28	in	in	ADP
ajfa-18939	430	29	s	s	NOUN
ajfa-18939	430	30	-	-	PUNCT
ajfa-18939	430	31	based	base	VERB
ajfa-18939	430	32	,	,	PUNCT
ajfa-18939	430	33	and	and	CCONJ
ajfa-18939	430	34	ess	ess	PROPN
ajfa-18939	430	35	.	.	PROPN
ajfa-18939	430	36	audits	audits	PROPN
ajfa-18939	430	37	,	,	PUNCT
ajfa-18939	430	38	audi	audi	PROPN
ajfa-18939	430	39	accounting	accounting	PROPN
ajfa-18939	430	40	lity	lity	NOUN
ajfa-18939	430	41	to	to	PART
ajfa-18939	430	42	expla	expla	VERB
ajfa-18939	430	43	g/10.2307/24	g/10.2307/24	NOUN
ajfa-18939	430	44	ve	ve	AUX
ajfa-18939	430	45	audit	audit	NOUN
ajfa-18939	430	46	q	q	PROPN
ajfa-18939	430	47	mporary	mporary	ADJ
ajfa-18939	430	48	ac	ac	PROPN
ajfa-18939	430	49	1.x	1.x	NUM
ajfa-18939	430	50	employabil	employabil	ADJ
ajfa-18939	430	51	auditors	auditor	NOUN
ajfa-18939	430	52	:	:	PUNCT
ajfa-18939	430	53	ducation	ducation	NOUN
ajfa-18939	430	54	fo	fo	ADP
ajfa-18939	430	55	ner	ner	NOUN
ajfa-18939	430	56	professi	professi	PROPN
ajfa-18939	430	57	finance	finance	PROPN
ajfa-18939	430	58	&	&	CCONJ
ajfa-18939	430	59	ac	ac	PROPN
ajfa-18939	430	60	issn	issn	PROPN
ajfa-18939	430	61	19	19	NUM
ajfa-18939	430	62	2022	2022	NUM
ajfa-18939	430	63	,	,	PUNCT
ajfa-18939	430	64	vol	vol	NOUN
ajfa-18939	430	65	.	.	NOUN
ajfa-18939	430	66	1	1	NUM
ajfa-18939	431	1	ajfa.macro	ajfa.macro	X
ajfa-18939	431	2	xperience	xperience	NOUN
ajfa-18939	431	3	i	i	PROPN
ajfa-18939	431	4	&	&	CCONJ
ajfa-18939	431	5	financ	financ	PROPN
ajfa-18939	431	6	alysis	alysis	NOUN
ajfa-18939	431	7	of	of	ADP
ajfa-18939	431	8	a	a	DET
ajfa-18939	431	9	ons	ons	PROPN
ajfa-18939	431	10	,	,	PUNCT
ajfa-18939	431	11	32(4	32(4	NUM
ajfa-18939	431	12	)	)	PUNCT
ajfa-18939	431	13	,	,	PUNCT
ajfa-18939	431	14	1	1	NUM
ajfa-18939	431	15	model	model	NOUN
ajfa-18939	431	16	:	:	PUNCT
ajfa-18939	431	17	do	do	VERB
ajfa-18939	431	18	a	a	DET
ajfa-18939	431	19	ies	ie	NOUN
ajfa-18939	431	20	?	?	PUNCT
ajfa-18939	431	21	contem	contem	NOUN
ajfa-18939	431	22	ary	ary	PROPN
ajfa-18939	431	23	1	1	NUM
ajfa-18939	431	24	,	,	PUNCT
ajfa-18939	431	25	202	202	NUM
ajfa-18939	431	26	l	l	NOUN
ajfa-18939	431	27	,	,	PUNCT
ajfa-18939	431	28	auditing	auditing	NOUN
ajfa-18939	431	29	,	,	PUNCT
ajfa-18939	431	30	eptember	eptember	ADV
ajfa-18939	431	31	29	29	NUM
ajfa-18939	431	32	ontrol	ontrol	NOUN
ajfa-18939	431	33	-	-	PUNCT
ajfa-18939	431	34	audit	audit	NOUN
ajfa-18939	431	35	auditor	auditor	NOUN
ajfa-18939	431	36	re	re	ADP
ajfa-18939	431	37	9(4	9(4	PROPN
ajfa-18939	431	38	)	)	PUNCT
ajfa-18939	431	39	,	,	PUNCT
ajfa-18939	431	40	8	8	NUM
ajfa-18939	431	41	in	in	ADP
ajfa-18939	431	42	social	social	ADJ
ajfa-18939	431	43	re	re	PROPN
ajfa-18939	431	44	d	d	PROPN
ajfa-18939	431	45	communit	communit	PROPN
ajfa-18939	432	1	it	it	PRON
ajfa-18939	432	2	adjustme	adjustme	VERB
ajfa-18939	432	3	g	g	PROPN
ajfa-18939	432	4	review	review	PROPN
ajfa-18939	432	5	,	,	PUNCT
ajfa-18939	432	6	3	3	NUM
ajfa-18939	432	7	ain	ain	NOUN
ajfa-18939	432	8	audit	audit	NOUN
ajfa-18939	432	9	f	f	PROPN
ajfa-18939	432	10	491154	491154	NUM
ajfa-18939	432	11	quality	quality	NOUN
ajfa-18939	432	12	?	?	PUNCT
ajfa-18939	433	1	mo	mo	PROPN
ajfa-18939	433	2	ccounting	ccounte	VERB
ajfa-18939	433	3	r	r	NOUN
ajfa-18939	433	4	lity	lity	NOUN
ajfa-18939	433	5	skills	skill	NOUN
ajfa-18939	433	6	,	,	PUNCT
ajfa-18939	433	7	p	p	NOUN
ajfa-18939	433	8	perspective	perspective	NOUN
ajfa-18939	433	9	or	or	CCONJ
ajfa-18939	433	10	business	business	NOUN
ajfa-18939	433	11	ional	ional	PROPN
ajfa-18939	433	12	experi	experi	NOUN
ajfa-18939	433	13	ccounting	ccounte	VERB
ajfa-18939	433	14	946	946	NUM
ajfa-18939	433	15	-	-	PUNCT
ajfa-18939	433	16	052x	052x	NUM
ajfa-18939	433	17	14	14	NUM
ajfa-18939	433	18	,	,	PUNCT
ajfa-18939	433	19	no	no	INTJ
ajfa-18939	433	20	.	.	NOUN
ajfa-18939	433	21	1	1	NUM
ajfa-18939	433	22	think.org/	think.org/	NOUN
ajfa-18939	433	23	improve	improve	VERB
ajfa-18939	433	24	e	e	NOUN
ajfa-18939	433	25	,	,	PUNCT
ajfa-18939	433	26	1	1	NUM
ajfa-18939	433	27	-	-	SYM
ajfa-18939	433	28	22	22	NUM
ajfa-18939	433	29	.	.	PUNCT
ajfa-18939	434	1	auditors	auditor	NOUN
ajfa-18939	434	2	'	'	PART
ajfa-18939	434	3	117	117	NUM
ajfa-18939	434	4	-	-	SYM
ajfa-18939	434	5	132	132	NUM
ajfa-18939	434	6	.	.	PUNCT
ajfa-18939	435	1	auditors	auditor	NOUN
ajfa-18939	435	2	mporary	mporary	VERB
ajfa-18939	435	3	2	2	NUM
ajfa-18939	435	4	,	,	PUNCT
ajfa-18939	435	5	from	from	ADP
ajfa-18939	435	6	review	review	NOUN
ajfa-18939	435	7	,	,	PUNCT
ajfa-18939	435	8	9	9	NUM
ajfa-18939	435	9	,	,	PUNCT
ajfa-18939	435	10	2021	2021	NUM
ajfa-18939	435	11	,	,	PUNCT
ajfa-18939	435	12	ting	ting	NOUN
ajfa-18939	435	13	-	-	PUNCT
ajfa-18939	435	14	rev	rev	PROPN
ajfa-18939	435	15	putation	putation	NOUN
ajfa-18939	435	16	829	829	NUM
ajfa-18939	435	17	-	-	SYM
ajfa-18939	435	18	851	851	NUM
ajfa-18939	435	19	.	.	PUNCT
ajfa-18939	436	1	elations	elation	NOUN
ajfa-18939	436	2	.	.	PUNCT
ajfa-18939	437	1	ty	ty	X
ajfa-18939	437	2	-	-	PUNCT
ajfa-18939	437	3	based	base	VERB
ajfa-18939	437	4	ents	ent	NOUN
ajfa-18939	437	5	,	,	PUNCT
ajfa-18939	437	6	and	and	CCONJ
ajfa-18939	437	7	341	341	NUM
ajfa-18939	437	8	-	-	SYM
ajfa-18939	437	9	364	364	NUM
ajfa-18939	437	10	.	.	PUNCT
ajfa-18939	438	1	findings	finding	NOUN
ajfa-18939	438	2	.	.	PUNCT
ajfa-18939	439	1	derating	derate	VERB
ajfa-18939	439	2	esearch	esearch	NOUN
ajfa-18939	439	3	,	,	PUNCT
ajfa-18939	439	4	personal	personal	ADJ
ajfa-18939	439	5	es	es	NOUN
ajfa-18939	439	6	from	from	ADP
ajfa-18939	439	7	s	s	NOUN
ajfa-18939	439	8	,	,	PUNCT
ajfa-18939	439	9	91(4	91(4	NUM
ajfa-18939	439	10	)	)	PUNCT
ajfa-18939	439	11	,	,	PUNCT
ajfa-18939	439	12	ience	ience	NOUN
ajfa-18939	439	13	on	on	ADP
ajfa-18939	439	14	audit	audit	NOUN
ajfa-18939	439	15	q	q	PROPN
ajfa-18939	439	16	account	account	NOUN
ajfa-18939	439	17	liu	liu	PROPN
ajfa-18939	439	18	,	,	PUNCT
ajfa-18939	439	19	x.	x.	PROPN
ajfa-18939	439	20	reporti	reporti	AUX
ajfa-18939	439	21	129(2	129(2	NUM
ajfa-18939	439	22	)	)	PUNCT
ajfa-18939	439	23	,	,	PUNCT
ajfa-18939	439	24	locke	locke	PROPN
ajfa-18939	439	25	,	,	PUNCT
ajfa-18939	439	26	and	and	CCONJ
ajfa-18939	439	27	ta	ta	X
ajfa-18939	439	28	https://d	https://d	PROPN
ajfa-18939	439	29	lyubim	lyubim	PROPN
ajfa-18939	439	30	associa	associa	NOUN
ajfa-18939	439	31	practic	practic	ADJ
ajfa-18939	439	32	malcolm	malcolm	PROPN
ajfa-18939	439	33	messier	messy	ADJ
ajfa-18939	439	34	judgme	judgme	PROPN
ajfa-18939	439	35	metlife	metlife	PROPN
ajfa-18939	439	36	metlife	metlife	PROPN
ajfa-18939	439	37	monroe	monroe	PROPN
ajfa-18939	439	38	gap	gap	PROPN
ajfa-18939	439	39	.	.	PUNCT
ajfa-18939	440	1	https://d	https://d	PROPN
ajfa-18939	440	2	morales	morale	VERB
ajfa-18939	440	3	auditor	auditor	PROPN
ajfa-18939	440	4	busines	busines	PROPN
ajfa-18939	440	5	ngoo	ngoo	VERB
ajfa-18939	440	6	,	,	PUNCT
ajfa-18939	440	7	y	y	PROPN
ajfa-18939	440	8	between	between	ADP
ajfa-18939	440	9	5(2	5(2	NUM
ajfa-18939	440	10	)	)	PUNCT
ajfa-18939	440	11	,	,	PUNCT
ajfa-18939	440	12	98	98	NUM
ajfa-18939	440	13	public	public	ADJ
ajfa-18939	440	14	october	october	PROPN
ajfa-18939	440	15	https://p	https://p	PROPN
ajfa-18939	440	16	public	public	ADJ
ajfa-18939	440	17	october	october	PROPN
ajfa-18939	440	18	https://p	https://p	NOUN
ajfa-18939	440	19	rubino	rubino	NOUN
ajfa-18939	440	20	using	use	VERB
ajfa-18939	440	21	https://d	https://d	PROPN
ajfa-18939	440	22	sarbane	sarbane	NOUN
ajfa-18939	440	23	https://w	https://w	PROPN
ajfa-18939	440	24	sare	sare	PROPN
ajfa-18939	440	25	,	,	PUNCT
ajfa-18939	440	26	s	s	VERB
ajfa-18939	440	27	quality	quality	NOUN
ajfa-18939	440	28	and	and	CCONJ
ajfa-18939	440	29	ting	ting	NOUN
ajfa-18939	440	30	,	,	PUNCT
ajfa-18939	440	31	128	128	NUM
ajfa-18939	440	32	-	-	SYM
ajfa-18939	440	33	14	14	NUM
ajfa-18939	440	34	k.	k.	NOUN
ajfa-18939	440	35	,	,	PUNCT
ajfa-18939	440	36	wrigh	wrigh	NOUN
ajfa-18939	440	37	ing	ing	NOUN
ajfa-18939	440	38	:	:	PUNCT
ajfa-18939	440	39	the	the	DET
ajfa-18939	440	40	ef	ef	PROPN
ajfa-18939	440	41	295	295	NUM
ajfa-18939	440	42	-	-	SYM
ajfa-18939	440	43	310	310	NUM
ajfa-18939	440	44	.	.	PUNCT
ajfa-18939	441	1	h	h	PROPN
ajfa-18939	441	2	e.	e.	PROPN
ajfa-18939	441	3	a.	a.	PROPN
ajfa-18939	441	4	,	,	PUNCT
ajfa-18939	441	5	&	&	CCONJ
ajfa-18939	441	6	l	l	NOUN
ajfa-18939	441	7	ask	ask	VERB
ajfa-18939	441	8	motivat	motivat	NOUN
ajfa-18939	441	9	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	441	10	mov	mov	NOUN
ajfa-18939	441	11	,	,	PUNCT
ajfa-18939	441	12	a.	a.	NOUN
ajfa-18939	441	13	,	,	PUNCT
ajfa-18939	441	14	arn	arn	PROPN
ajfa-18939	441	15	ated	ate	VERB
ajfa-18939	441	16	with	with	ADP
ajfa-18939	441	17	o	o	PROPN
ajfa-18939	441	18	e	e	PROPN
ajfa-18939	441	19	&	&	CCONJ
ajfa-18939	441	20	theory	theory	NOUN
ajfa-18939	441	21	,	,	PUNCT
ajfa-18939	441	22	m	m	PROPN
ajfa-18939	441	23	,	,	PUNCT
ajfa-18939	441	24	s.	s.	PROPN
ajfa-18939	441	25	(	(	PUNCT
ajfa-18939	441	26	2003	2003	NUM
ajfa-18939	441	27	r	r	NOUN
ajfa-18939	441	28	,	,	PUNCT
ajfa-18939	441	29	w.	w.	PROPN
ajfa-18939	441	30	f.	f.	PROPN
ajfa-18939	441	31	(	(	PUNCT
ajfa-18939	441	32	19	19	NUM
ajfa-18939	441	33	ents	ent	NOUN
ajfa-18939	441	34	.	.	PUNCT
ajfa-18939	442	1	journa	journa	PROPN
ajfa-18939	442	2	e.	e.	PROPN
ajfa-18939	442	3	(	(	PUNCT
ajfa-18939	442	4	2017	2017	NUM
ajfa-18939	442	5	)	)	PUNCT
ajfa-18939	442	6	.	.	PUNCT
ajfa-18939	443	1	t	t	PROPN
ajfa-18939	443	2	e.	e.	PROPN
ajfa-18939	443	3	e	e	PROPN
ajfa-18939	443	4	,	,	PUNCT
ajfa-18939	443	5	g.	g.	PROPN
ajfa-18939	443	6	s.	s.	PROPN
ajfa-18939	443	7	,	,	PUNCT
ajfa-18939	443	8	&	&	CCONJ
ajfa-18939	443	9	acc	acc	PROPN
ajfa-18939	443	10	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18939	443	11	s	s	PROPN
ajfa-18939	443	12	-	-	PUNCT
ajfa-18939	443	13	sánchez	sánchez	NOUN
ajfa-18939	443	14	,	,	PUNCT
ajfa-18939	443	15	rs	rs	PROPN
ajfa-18939	443	16	'	'	PART
ajfa-18939	443	17	sustaine	sustaine	NOUN
ajfa-18939	443	18	ss	ss	PROPN
ajfa-18939	443	19	ethics	ethic	NOUN
ajfa-18939	443	20	,	,	PUNCT
ajfa-18939	443	21	16	16	NUM
ajfa-18939	443	22	y.	y.	PROPN
ajfa-18939	443	23	t.	t.	PROPN
ajfa-18939	443	24	,	,	PUNCT
ajfa-18939	443	25	tion	tion	NOUN
ajfa-18939	443	26	n	n	PRON
ajfa-18939	443	27	employer	employer	NOUN
ajfa-18939	443	28	8	8	NUM
ajfa-18939	443	29	-	-	SYM
ajfa-18939	443	30	104	104	NUM
ajfa-18939	443	31	.	.	PUNCT
ajfa-18939	444	1	company	company	NOUN
ajfa-18939	444	2	r	r	NOUN
ajfa-18939	444	3	pcaobus.org	pcaobus.org	SYM
ajfa-18939	444	4	company	company	NOUN
ajfa-18939	444	5	r	r	NOUN
ajfa-18939	444	6	pcaobus.org	pcaobus.org	X
ajfa-18939	444	7	,	,	PUNCT
ajfa-18939	444	8	m.	m.	NOUN
ajfa-18939	444	9	,	,	PUNCT
ajfa-18939	444	10	&	&	CCONJ
ajfa-18939	444	11	vi	vi	VERB
ajfa-18939	444	12	the	the	DET
ajfa-18939	444	13	cob	cob	NOUN
ajfa-18939	444	14	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	444	15	es	es	NOUN
ajfa-18939	444	16	oxley	oxley	PROPN
ajfa-18939	444	17	www.sarban	www.sarban	PROPN
ajfa-18939	444	18	.	.	PUNCT
ajfa-18939	445	1	k.	k.	PROPN
ajfa-18939	445	2	,	,	PUNCT
ajfa-18939	445	3	fitzge	fitzge	ADJ
ajfa-18939	445	4	audit	audit	NOUN
ajfa-18939	445	5	fees	fee	NOUN
ajfa-18939	445	6	49	49	NUM
ajfa-18939	445	7	.	.	PUNCT
ajfa-18939	446	1	https://d	https://d	PROPN
ajfa-18939	446	2	ht	ht	PROPN
ajfa-18939	446	3	,	,	PUNCT
ajfa-18939	446	4	a.	a.	NOUN
ajfa-18939	446	5	m.	m.	NOUN
ajfa-18939	446	6	,	,	PUNCT
ajfa-18939	446	7	&	&	CCONJ
ajfa-18939	446	8	ffect	ffect	NOUN
ajfa-18939	446	9	of	of	ADP
ajfa-18939	446	10	con	con	PROPN
ajfa-18939	446	11	https://doi.or	https://doi.or	PROPN
ajfa-18939	446	12	latham	latham	PROPN
ajfa-18939	446	13	,	,	PUNCT
ajfa-18939	446	14	g.	g.	PROPN
ajfa-18939	446	15	p	p	PROPN
ajfa-18939	446	16	tion	tion	PROPN
ajfa-18939	446	17	a	a	DET
ajfa-18939	446	18	351037/0003	351037/0003	NUM
ajfa-18939	446	19	-	-	SYM
ajfa-18939	446	20	0	0	NUM
ajfa-18939	446	21	nold	nold	VERB
ajfa-18939	446	22	,	,	PUNCT
ajfa-18939	446	23	v.	v.	ADV
ajfa-18939	446	24	,	,	PUNCT
ajfa-18939	446	25	&	&	CCONJ
ajfa-18939	446	26	outsourcing	outsource	VERB
ajfa-18939	446	27	y	y	PROPN
ajfa-18939	446	28	,	,	PUNCT
ajfa-18939	446	29	32(2	32(2	NUM
ajfa-18939	446	30	)	)	PUNCT
ajfa-18939	446	31	,	,	PUNCT
ajfa-18939	446	32	97	97	NUM
ajfa-18939	446	33	)	)	PUNCT
ajfa-18939	446	34	.	.	PUNCT
ajfa-18939	447	1	research	research	NOUN
ajfa-18939	447	2	983	983	NUM
ajfa-18939	447	3	)	)	PUNCT
ajfa-18939	447	4	.	.	PUNCT
ajfa-18939	448	1	the	the	DET
ajfa-18939	448	2	e	e	PROPN
ajfa-18939	448	3	al	al	PROPN
ajfa-18939	448	4	of	of	ADP
ajfa-18939	448	5	accoun	accoun	PROPN
ajfa-18939	448	6	the	the	DET
ajfa-18939	448	7	power	power	NOUN
ajfa-18939	448	8	woodliff	woodliff	NOUN
ajfa-18939	448	9	,	,	PUNCT
ajfa-18939	448	10	d	d	ADP
ajfa-18939	448	11	counting	count	VERB
ajfa-18939	448	12	1111	1111	NUM
ajfa-18939	448	13	/	/	SYM
ajfa-18939	448	14	j.1467r	j.1467r	PROPN
ajfa-18939	448	15	.	.	PROPN
ajfa-18939	448	16	,	,	PUNCT
ajfa-18939	448	17	orta	orta	PROPN
ajfa-18939	448	18	-	-	PUNCT
ajfa-18939	448	19	pé	pé	PROPN
ajfa-18939	448	20	ed	ed	PROPN
ajfa-18939	448	21	ethical	ethical	PROPN
ajfa-18939	448	22	66(2	66(2	NUM
ajfa-18939	448	23	)	)	PUNCT
ajfa-18939	448	24	,	,	PUNCT
ajfa-18939	448	25	441	441	NUM
ajfa-18939	448	26	-	-	SYM
ajfa-18939	448	27	4	4	NUM
ajfa-18939	448	28	ng	ng	PROPN
ajfa-18939	448	29	,	,	PUNCT
ajfa-18939	448	30	k.	k.	PROPN
ajfa-18939	448	31	m.	m.	PROPN
ajfa-18939	448	32	,	,	PUNCT
ajfa-18939	448	33	rs	rs	PROPN
ajfa-18939	448	34	and	and	CCONJ
ajfa-18939	448	35	acco	acco	PROPN
ajfa-18939	448	36	accountin	accountin	VERB
ajfa-18939	448	37	g	g	PROPN
ajfa-18939	448	38	/	/	SYM
ajfa-18939	448	39	oversight/	oversight/	NUM
ajfa-18939	448	40	accountin	accountin	VERB
ajfa-18939	448	41	g	g	PROPN
ajfa-18939	448	42	/	/	SYM
ajfa-18939	448	43	oversight/	oversight/	NUM
ajfa-18939	448	44	itolla	itolla	NOUN
ajfa-18939	448	45	,	,	PUNCT
ajfa-18939	448	46	f.	f.	PROPN
ajfa-18939	448	47	(	(	PUNCT
ajfa-18939	448	48	2	2	NUM
ajfa-18939	448	49	bit	bit	NOUN
ajfa-18939	448	50	frame	frame	NOUN
ajfa-18939	448	51	1108	1108	NUM
ajfa-18939	448	52	/	/	SYM
ajfa-18939	448	53	maj-0	maj-0	NUM
ajfa-18939	448	54	y.	y.	PROPN
ajfa-18939	448	55	(	(	PUNCT
ajfa-18939	448	56	2002	2002	NUM
ajfa-18939	448	57	nes	nes	PROPN
ajfa-18939	448	58	-	-	PUNCT
ajfa-18939	448	59	oxley-1	oxley-1	NUM
ajfa-18939	448	60	erald	erald	NOUN
ajfa-18939	448	61	,	,	PUNCT
ajfa-18939	448	62	b.	b.	PROPN
ajfa-18939	448	63	c.	c.	PROPN
ajfa-18939	448	64	:	:	PUNCT
ajfa-18939	448	65	early	early	ADV
ajfa-18939	448	66	evi	evi	PROPN
ajfa-18939	448	67	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18939	448	68	&	&	CCONJ
ajfa-18939	448	69	wu	wu	PROPN
ajfa-18939	448	70	,	,	PUNCT
ajfa-18939	448	71	y.-j	y.-j	PROPN
ajfa-18939	448	72	ntrol	ntrol	NOUN
ajfa-18939	448	73	streng	streng	PROPN
ajfa-18939	448	74	rg/10.1007/	rg/10.1007/	PROPN
ajfa-18939	448	75	p.	p.	PROPN
ajfa-18939	448	76	(	(	PUNCT
ajfa-18939	448	77	2002	2002	NUM
ajfa-18939	448	78	)	)	PUNCT
ajfa-18939	448	79	.	.	PUNCT
ajfa-18939	449	1	b	b	X
ajfa-18939	449	2	-year	-year	NOUN
ajfa-18939	449	3	odys	odys	ADJ
ajfa-18939	449	4	066x.57.9.7	066x.57.9.7	NUM
ajfa-18939	449	5	&	&	CCONJ
ajfa-18939	449	6	sutton	sutton	PROPN
ajfa-18939	449	7	,	,	PUNCT
ajfa-18939	449	8	s.	s.	PROPN
ajfa-18939	449	9	g	g	PROPN
ajfa-18939	449	10	and	and	CCONJ
ajfa-18939	449	11	offs	off	VERB
ajfa-18939	449	12	118	118	NUM
ajfa-18939	449	13	.	.	PUNCT
ajfa-18939	450	1	https://	https://	PROPN
ajfa-18939	450	2	h	h	NOUN
ajfa-18939	450	3	methods	method	NOUN
ajfa-18939	450	4	in	in	ADP
ajfa-18939	450	5	effect	effect	NOUN
ajfa-18939	450	6	of	of	ADP
ajfa-18939	450	7	ex	ex	PRON
ajfa-18939	450	8	nting	nte	VERB
ajfa-18939	450	9	resear	resear	NOUN
ajfa-18939	450	10	of	of	ADP
ajfa-18939	450	11	employ	employ	PROPN
ajfa-18939	450	12	d.	d.	PROPN
ajfa-18939	450	13	r.	r.	PROPN
ajfa-18939	450	14	(	(	PUNCT
ajfa-18939	450	15	1993	1993	NUM
ajfa-18939	450	16	and	and	CCONJ
ajfa-18939	450	17	-629x.1993	-629x.1993	NOUN
ajfa-18939	450	18	érez	érez	NOUN
ajfa-18939	450	19	,	,	PUNCT
ajfa-18939	450	20	m.	m.	NOUN
ajfa-18939	450	21	,	,	PUNCT
ajfa-18939	450	22	&	&	CCONJ
ajfa-18939	450	23	behavior	behavior	NOUN
ajfa-18939	450	24	:	:	PUNCT
ajfa-18939	450	25	459	459	NUM
ajfa-18939	450	26	.	.	PUNCT
ajfa-18939	451	1	https://	https://	PROPN
ajfa-18939	451	2	&	&	CCONJ
ajfa-18939	451	3	pok	pok	PROPN
ajfa-18939	451	4	,	,	PUNCT
ajfa-18939	451	5	w	w	ADP
ajfa-18939	451	6	ounting	ounte	VERB
ajfa-18939	451	7	grad	grad	NOUN
ajfa-18939	451	8	ng	ng	PROPN
ajfa-18939	451	9	oversigh	oversigh	PROPN
ajfa-18939	451	10	03	03	NUM
ajfa-18939	451	11	,	,	PUNCT
ajfa-18939	451	12	standards	standard	NOUN
ajfa-18939	451	13	/	/	SYM
ajfa-18939	451	14	au	au	PROPN
ajfa-18939	451	15	ng	ng	PROPN
ajfa-18939	451	16	oversigh	oversigh	PROPN
ajfa-18939	451	17	03	03	NUM
ajfa-18939	451	18	,	,	PUNCT
ajfa-18939	451	19	standards	standard	NOUN
ajfa-18939	451	20	/	/	SYM
ajfa-18939	451	21	au	au	PROPN
ajfa-18939	451	22	2014	2014	NUM
ajfa-18939	451	23	)	)	PUNCT
ajfa-18939	451	24	.	.	PUNCT
ajfa-18939	452	1	inter	inter	PROPN
ajfa-18939	452	2	ework	ework	PROPN
ajfa-18939	452	3	.	.	PUNCT
ajfa-18939	453	1	m	m	VERB
ajfa-18939	453	2	03	03	NUM
ajfa-18939	453	3	-	-	PUNCT
ajfa-18939	453	4	2014	2014	NUM
ajfa-18939	453	5	-	-	SYM
ajfa-18939	453	6	10	10	NUM
ajfa-18939	453	7	)	)	PUNCT
ajfa-18939	453	8	.	.	PUNCT
ajfa-18939	454	1	rules	rule	NOUN
ajfa-18939	454	2	01.com/sarb	01.com/sarb	NUM
ajfa-18939	454	3	,	,	PUNCT
ajfa-18939	455	1	graham	graham	PROPN
ajfa-18939	455	2	,	,	PUNCT
ajfa-18939	455	3	38	38	NUM
ajfa-18939	455	4	dence	dence	NOUN
ajfa-18939	455	5	from	from	ADP
ajfa-18939	455	6	108	108	NUM
ajfa-18939	455	7	/	/	SYM
ajfa-18939	455	8	ara-0	ara-0	NUM
ajfa-18939	455	9	j.	j.	PROPN
ajfa-18939	455	10	(	(	PUNCT
ajfa-18939	455	11	2015	2015	NUM
ajfa-18939	455	12	)	)	PUNCT
ajfa-18939	455	13	.	.	PUNCT
ajfa-18939	456	1	m	m	PROPN
ajfa-18939	456	2	gth	gth	PROPN
ajfa-18939	456	3	and	and	CCONJ
ajfa-18939	456	4	con	con	PROPN
ajfa-18939	456	5	/s10551	/s10551	PUNCT
ajfa-18939	456	6	-	-	PUNCT
ajfa-18939	456	7	014	014	NUM
ajfa-18939	456	8	building	build	VERB
ajfa-18939	456	9	a	a	DET
ajfa-18939	456	10	p	p	NOUN
ajfa-18939	456	11	ssey	ssey	NOUN
ajfa-18939	456	12	.	.	PUNCT
ajfa-18939	457	1	the	the	DET
ajfa-18939	457	2	a	a	DET
ajfa-18939	457	3	705	705	NUM
ajfa-18939	457	4	.	.	PUNCT
ajfa-18939	458	1	g.	g.	NOUN
ajfa-18939	458	2	(	(	PUNCT
ajfa-18939	458	3	2013	2013	NUM
ajfa-18939	458	4	)	)	PUNCT
ajfa-18939	458	5	shoring	shore	VERB
ajfa-18939	458	6	au	au	X
ajfa-18939	458	7	//doi.org/10	//doi.org/10	PUNCT
ajfa-18939	458	8	n	n	CCONJ
ajfa-18939	458	9	accounting	account	VERB
ajfa-18939	458	10	xperience	xperience	NOUN
ajfa-18939	458	11	an	an	DET
ajfa-18939	458	12	rch	rch	PROPN
ajfa-18939	458	13	,	,	PUNCT
ajfa-18939	458	14	21(2	21(2	NUM
ajfa-18939	458	15	)	)	PUNCT
ajfa-18939	458	16	,	,	PUNCT
ajfa-18939	458	17	6	6	NUM
ajfa-18939	458	18	yee	yee	PROPN
ajfa-18939	458	19	benefits	benefit	VERB
ajfa-18939	458	20	3	3	NUM
ajfa-18939	458	21	)	)	PUNCT
ajfa-18939	458	22	.	.	PUNCT
ajfa-18939	459	1	the	the	DET
ajfa-18939	459	2	effe	effe	PROPN
ajfa-18939	459	3	d	d	X
ajfa-18939	459	4	f	f	PROPN
ajfa-18939	459	5	3.tb00195.x	3.tb00195.x	PROPN
ajfa-18939	459	6	&	&	CCONJ
ajfa-18939	459	7	rodríguez	rodríguez	PROPN
ajfa-18939	459	8	increased	increase	VERB
ajfa-18939	459	9	/doi.org/10	/doi.org/10	X
ajfa-18939	459	10	.	.	PUNCT
ajfa-18939	460	1	w.	w.	PROPN
ajfa-18939	460	2	f.	f.	PROPN
ajfa-18939	460	3	(	(	PUNCT
ajfa-18939	460	4	2015	2015	NUM
ajfa-18939	460	5	)	)	PUNCT
ajfa-18939	460	6	duates	duate	NOUN
ajfa-18939	460	7	in	in	ADP
ajfa-18939	460	8	m	m	PROPN
ajfa-18939	460	9	ht	ht	PROPN
ajfa-18939	460	10	board	board	NOUN
ajfa-18939	460	11	.	.	PUNCT
ajfa-18939	461	1	auditing	audit	VERB
ajfa-18939	461	2	-	-	PROPN
ajfa-18939	461	3	stan	stan	PROPN
ajfa-18939	461	4	ht	ht	PROPN
ajfa-18939	461	5	board	board	PROPN
ajfa-18939	461	6	.	.	PUNCT
ajfa-18939	462	1	auditing	audit	VERB
ajfa-18939	462	2	-	-	PUNCT
ajfa-18939	462	3	stan	stan	PROPN
ajfa-18939	462	4	rnal	rnal	PROPN
ajfa-18939	462	5	control	control	PROPN
ajfa-18939	462	6	managerial	managerial	PROPN
ajfa-18939	462	7	16	16	NUM
ajfa-18939	462	8	s.	s.	PROPN
ajfa-18939	462	9	retriev	retriev	PROPN
ajfa-18939	462	10	rbanes	rbanes	PROPN
ajfa-18939	462	11	-	-	PUNCT
ajfa-18939	462	12	oxley	oxley	PROPN
ajfa-18939	462	13	l.	l.	PROPN
ajfa-18939	462	14	e.	e.	PROPN
ajfa-18939	462	15	,	,	PUNCT
ajfa-18939	462	16	joe	joe	PROPN
ajfa-18939	462	17	,	,	PUNCT
ajfa-18939	462	18	asian	asian	ADJ
ajfa-18939	462	19	m	m	PROPN
ajfa-18939	462	20	form	form	NOUN
ajfa-18939	462	21	ap	ap	PROPN
ajfa-18939	462	22	08	08	NUM
ajfa-18939	462	23	-	-	PUNCT
ajfa-18939	462	24	2020	2020	NUM
ajfa-18939	462	25	-	-	PUNCT
ajfa-18939	462	26	012	012	NUM
ajfa-18939	462	27	managers	manager	NOUN
ajfa-18939	462	28	'	'	PART
ajfa-18939	462	29	u	u	NOUN
ajfa-18939	462	30	ntrol	ntrol	NOUN
ajfa-18939	462	31	framin	framin	VERB
ajfa-18939	462	32	4	4	NUM
ajfa-18939	462	33	-	-	SYM
ajfa-18939	462	34	2156	2156	NUM
ajfa-18939	462	35	-	-	SYM
ajfa-18939	462	36	1	1	NUM
ajfa-18939	462	37	practically	practically	ADV
ajfa-18939	462	38	u	u	NOUN
ajfa-18939	462	39	american	american	PROPN
ajfa-18939	462	40	p	p	PROPN
ajfa-18939	462	41	.	.	PUNCT
ajfa-18939	463	1	an	an	DET
ajfa-18939	463	2	exam	exam	NOUN
ajfa-18939	463	3	dit	dit	NOUN
ajfa-18939	463	4	procedu	procedu	NOUN
ajfa-18939	463	5	.2308	.2308	PROPN
ajfa-18939	463	6	/	/	SYM
ajfa-18939	463	7	ajpt-5	ajpt-5	PROPN
ajfa-18939	463	8	g.	g.	PROPN
ajfa-18939	463	9	london	london	PROPN
ajfa-18939	463	10	:	:	PUNCT
ajfa-18939	463	11	nd	nd	ADV
ajfa-18939	463	12	firm	firm	ADJ
ajfa-18939	463	13	typ	typ	VERB
ajfa-18939	463	14	611	611	NUM
ajfa-18939	463	15	-	-	SYM
ajfa-18939	463	16	618	618	NUM
ajfa-18939	463	17	.	.	PUNCT
ajfa-18939	464	1	ht	ht	PROPN
ajfa-18939	464	2	s	s	PROPN
ajfa-18939	464	3	in	in	ADP
ajfa-18939	464	4	a	a	DET
ajfa-18939	464	5	fast	fast	ADJ
ajfa-18939	464	6	ect	ect	NOUN
ajfa-18939	464	7	of	of	ADP
ajfa-18939	464	8	educ	educ	ADJ
ajfa-18939	464	9	finance	finance	NOUN
ajfa-18939	464	10	,	,	PUNCT
ajfa-18939	464	11	x	x	SYM
ajfa-18939	464	12	z	z	X
ajfa-18939	464	13	-	-	PUNCT
ajfa-18939	464	14	serrano	serrano	NOUN
ajfa-18939	464	15	,	,	PUNCT
ajfa-18939	464	16	m	m	VERB
ajfa-18939	464	17	trust	trust	NOUN
ajfa-18939	464	18	and	and	CCONJ
ajfa-18939	464	19	1007	1007	NUM
ajfa-18939	464	20	/	/	SYM
ajfa-18939	464	21	s1055	s1055	NOUN
ajfa-18939	464	22	)	)	PUNCT
ajfa-18939	464	23	.	.	PUNCT
ajfa-18939	465	1	bridging	bridge	VERB
ajfa-18939	465	2	malaysia	malaysia	PROPN
ajfa-18939	465	3	.	.	PUNCT
ajfa-18939	466	1	am	be	AUX
ajfa-18939	466	2	(	(	PUNCT
ajfa-18939	466	3	2002	2002	NUM
ajfa-18939	466	4	)	)	PUNCT
ajfa-18939	466	5	.	.	PUNCT
ajfa-18939	467	1	au	au	PROPN
ajfa-18939	468	1	202	202	NUM
ajfa-18939	468	2	ndards	ndard	NOUN
ajfa-18939	468	3	/	/	SYM
ajfa-18939	468	4	detai	detai	PROPN
ajfa-18939	468	5	(	(	PUNCT
ajfa-18939	468	6	2007	2007	NUM
ajfa-18939	468	7	)	)	PUNCT
ajfa-18939	468	8	.	.	PUNCT
ajfa-18939	469	1	au	au	PROPN
ajfa-18939	470	1	202	202	NUM
ajfa-18939	470	2	ndards	ndard	NOUN
ajfa-18939	470	3	/	/	SYM
ajfa-18939	470	4	detai	detai	NOUN
ajfa-18939	470	5	l	l	NOUN
ajfa-18939	470	6	over	over	ADP
ajfa-18939	470	7	finan	finan	PROPN
ajfa-18939	470	8	auditing	auditing	NOUN
ajfa-18939	470	9	ved	ve	VERB
ajfa-18939	470	10	oct	oct	PROPN
ajfa-18939	470	11	y-toc.htm	y-toc.htm	PROPN
ajfa-18939	470	12	j.	j.	PROPN
ajfa-18939	470	13	r.	r.	PROPN
ajfa-18939	470	14	,	,	PUNCT
ajfa-18939	470	15	nega	nega	PROPN
ajfa-18939	470	16	n	n	PROPN
ajfa-18939	470	17	journal	journal	NOUN
ajfa-18939	470	18	of	of	ADP
ajfa-18939	470	19	f	f	PROPN
ajfa-18939	470	20	p	p	PROPN
ajfa-18939	470	21	disclosure	disclosure	NOUN
ajfa-18939	470	22	21	21	NUM
ajfa-18939	470	23	unethical	unethical	ADJ
ajfa-18939	470	24	fr	fr	PROPN
ajfa-18939	470	25	ng	ng	PROPN
ajfa-18939	470	26	.	.	PROPN
ajfa-18939	470	27	journal	journal	PROPN
ajfa-18939	470	28	useful	useful	ADJ
ajfa-18939	470	29	theo	theo	PROPN
ajfa-18939	470	30	psychologis	psychologis	ADJ
ajfa-18939	470	31	mination	mination	NOUN
ajfa-18939	470	32	of	of	ADP
ajfa-18939	470	33	ures	ure	NOUN
ajfa-18939	470	34	.	.	PUNCT
ajfa-18939	471	1	audit	audit	NOUN
ajfa-18939	471	2	50354	50354	NUM
ajfa-18939	471	3	sage	sage	NOUN
ajfa-18939	471	4	public	public	ADJ
ajfa-18939	471	5	pe	pe	X
ajfa-18939	471	6	on	on	ADP
ajfa-18939	471	7	mate	mate	NOUN
ajfa-18939	471	8	tps://doi.org	tps://doi.org	NOUN
ajfa-18939	471	9	changing	change	VERB
ajfa-18939	471	10	ation	ation	NOUN
ajfa-18939	471	11	on	on	ADP
ajfa-18939	471	12	th	th	PROPN
ajfa-18939	471	13	33(1	33(1	NUM
ajfa-18939	471	14	m.	m.	NOUN
ajfa-18939	471	15	á	á	X
ajfa-18939	471	16	.	.	PUNCT
ajfa-18939	472	1	(	(	PUNCT
ajfa-18939	472	2	2020	2020	NUM
ajfa-18939	472	3	reduced	reduce	VERB
ajfa-18939	472	4	51	51	NUM
ajfa-18939	472	5	-	-	PUNCT
ajfa-18939	472	6	019	019	NUM
ajfa-18939	472	7	-	-	PUNCT
ajfa-18939	472	8	0429	0429	NUM
ajfa-18939	472	9	the	the	DET
ajfa-18939	472	10	gap	gap	NOUN
ajfa-18939	473	1	o	o	X
ajfa-18939	473	2	merican	merican	INTJ
ajfa-18939	473	3	jou	jou	X
ajfa-18939	473	4	uditing	udite	VERB
ajfa-18939	473	5	sta	sta	NOUN
ajfa-18939	473	6	1	1	NUM
ajfa-18939	473	7	,	,	PUNCT
ajfa-18939	473	8	ils	ils	ADJ
ajfa-18939	473	9	/	/	SYM
ajfa-18939	473	10	as1001	as1001	NOUN
ajfa-18939	473	11	uditing	udite	VERB
ajfa-18939	473	12	sta	sta	NOUN
ajfa-18939	473	13	1	1	NUM
ajfa-18939	473	14	,	,	PUNCT
ajfa-18939	473	15	ils	ils	ADJ
ajfa-18939	473	16	/	/	SYM
ajfa-18939	473	17	as2201	as2201	ADJ
ajfa-18939	473	18	ncial	ncial	ADJ
ajfa-18939	473	19	report	report	NOUN
ajfa-18939	473	20	journal	journal	PROPN
ajfa-18939	473	21	,	,	PUNCT
ajfa-18939	473	22	ober	ober	PROPN
ajfa-18939	473	23	03	03	NUM
ajfa-18939	473	24	,	,	PUNCT
ajfa-18939	473	25	angard	angard	NOUN
ajfa-18939	473	26	,	,	PUNCT
ajfa-18939	473	27	e.	e.	PROPN
ajfa-18939	473	28	m	m	PROPN
ajfa-18939	473	29	finance	finance	PROPN
ajfa-18939	473	30	&	&	CCONJ
ajfa-18939	473	31	ac	ac	PROPN
ajfa-18939	473	32	issn	issn	PROPN
ajfa-18939	473	33	19	19	NUM
ajfa-18939	473	34	2022	2022	NUM
ajfa-18939	473	35	,	,	PUNCT
ajfa-18939	473	36	vol	vol	NOUN
ajfa-18939	473	37	.	.	PROPN
ajfa-18939	473	38	1	1	NUM
ajfa-18939	473	39	ajfa.macro	ajfa.macro	PROPN
ajfa-18939	473	40	e.	e.	PROPN
ajfa-18939	473	41	asian	asian	PROPN
ajfa-18939	473	42	re	re	PROPN
ajfa-18939	473	43	raudulent	raudulent	PROPN
ajfa-18939	473	44	f	f	PROPN
ajfa-18939	473	45	l	l	NOUN
ajfa-18939	473	46	of	of	ADP
ajfa-18939	473	47	business	business	NOUN
ajfa-18939	473	48	ory	ory	NOUN
ajfa-18939	473	49	of	of	ADP
ajfa-18939	473	50	goal	goal	NOUN
ajfa-18939	473	51	st	st	PROPN
ajfa-18939	473	52	,	,	PUNCT
ajfa-18939	473	53	57(9	57(9	NOUN
ajfa-18939	473	54	)	)	PUNCT
ajfa-18939	473	55	,	,	PUNCT
ajfa-18939	473	56	7	7	NUM
ajfa-18939	473	57	the	the	DET
ajfa-18939	473	58	legal	legal	ADJ
ajfa-18939	473	59	l	l	NOUN
ajfa-18939	473	60	ting	ting	NOUN
ajfa-18939	473	61	:	:	PUNCT
ajfa-18939	473	62	a	a	DET
ajfa-18939	473	63	jou	jou	ADJ
ajfa-18939	473	64	cation	cation	NOUN
ajfa-18939	473	65	,	,	PUNCT
ajfa-18939	473	66	inc	inc	PROPN
ajfa-18939	473	67	.	.	PROPN
ajfa-18939	473	68	eriality	eriality	NOUN
ajfa-18939	473	69	/	/	SYM
ajfa-18939	473	70	di	di	PROPN
ajfa-18939	473	71	g/10.2307/2	g/10.2307/2	PROPN
ajfa-18939	473	72	workplace	workplace	NOUN
ajfa-18939	473	73	he	he	PRON
ajfa-18939	473	74	audit	audit	VERB
ajfa-18939	473	75	exp	exp	NOUN
ajfa-18939	473	76	1	1	NUM
ajfa-18939	473	77	)	)	PUNCT
ajfa-18939	473	78	,	,	PUNCT
ajfa-18939	473	79	0	0	NUM
ajfa-18939	473	80	)	)	PUNCT
ajfa-18939	473	81	.	.	PUNCT
ajfa-18939	474	1	the	the	DET
ajfa-18939	474	2	ben	ben	PROPN
ajfa-18939	474	3	costs	cost	NOUN
ajfa-18939	474	4	.	.	PUNCT
ajfa-18939	475	1	jou	jou	INTJ
ajfa-18939	475	2	98	98	NUM
ajfa-18939	475	3	-	-	SYM
ajfa-18939	475	4	2	2	NUM
ajfa-18939	475	5	of	of	ADP
ajfa-18939	475	6	perceive	perceive	ADJ
ajfa-18939	475	7	urnal	urnal	ADJ
ajfa-18939	475	8	of	of	ADP
ajfa-18939	475	9	eco	eco	NOUN
ajfa-18939	475	10	andards	andard	NOUN
ajfa-18939	475	11	.	.	PUNCT
ajfa-18939	476	1	r	r	NOUN
ajfa-18939	476	2	andards	andard	NOUN
ajfa-18939	476	3	.	.	PUNCT
ajfa-18939	477	1	r	r	NOUN
ajfa-18939	477	2	rting	rting	NOUN
ajfa-18939	477	3	:	:	PUNCT
ajfa-18939	477	4	oppo	oppo	ADJ
ajfa-18939	477	5	29(8	29(8	NUM
ajfa-18939	477	6	)	)	PUNCT
ajfa-18939	477	7	,	,	PUNCT
ajfa-18939	477	8	7	7	NUM
ajfa-18939	477	9	,	,	PUNCT
ajfa-18939	477	10	2021	2021	NUM
ajfa-18939	477	11	,	,	PUNCT
ajfa-18939	477	12	m.	m.	NOUN
ajfa-18939	477	13	,	,	PUNCT
ajfa-18939	477	14	&	&	CCONJ
ajfa-18939	477	15	wol	wol	VERB
ajfa-18939	477	16	ccounting	ccounte	VERB
ajfa-18939	477	17	946	946	NUM
ajfa-18939	477	18	-	-	PUNCT
ajfa-18939	477	19	052x	052x	NUM
ajfa-18939	477	20	14	14	NUM
ajfa-18939	477	21	,	,	PUNCT
ajfa-18939	477	22	no	no	INTJ
ajfa-18939	477	23	.	.	NOUN
ajfa-18939	477	24	1	1	NUM
ajfa-18939	477	25	think.org/	think.org/	NOUN
ajfa-18939	477	26	eview	eview	NOUN
ajfa-18939	477	27	of	of	ADP
ajfa-18939	477	28	financial	financial	PROPN
ajfa-18939	477	29	s	s	PROPN
ajfa-18939	477	30	ethics	ethic	NOUN
ajfa-18939	477	31	,	,	PUNCT
ajfa-18939	477	32	l	l	NOUN
ajfa-18939	477	33	setting	set	VERB
ajfa-18939	477	34	705	705	NUM
ajfa-18939	477	35	-	-	SYM
ajfa-18939	477	36	717	717	NUM
ajfa-18939	477	37	.	.	PUNCT
ajfa-18939	478	1	liability	liability	NOUN
ajfa-18939	478	2	urnal	urnal	ADJ
ajfa-18939	478	3	of	of	ADP
ajfa-18939	478	4	sclosure	sclosure	NOUN
ajfa-18939	478	5	2490795	2490795	NUM
ajfa-18939	478	6	.	.	PUNCT
ajfa-18939	479	1	dubai	dubai	NOUN
ajfa-18939	479	2	:	:	PUNCT
ajfa-18939	479	3	pectation	pectation	NOUN
ajfa-18939	479	4	61	61	NUM
ajfa-18939	479	5	-	-	SYM
ajfa-18939	479	6	78	78	NUM
ajfa-18939	479	7	.	.	PUNCT
ajfa-18939	480	1	nefits	nefit	NOUN
ajfa-18939	480	2	of	of	ADP
ajfa-18939	480	3	urnal	urnal	NOUN
ajfa-18939	480	4	of	of	ADP
ajfa-18939	480	5	ed	ed	NOUN
ajfa-18939	480	6	skills	skill	NOUN
ajfa-18939	480	7	onomics	onomic	NOUN
ajfa-18939	480	8	,	,	PUNCT
ajfa-18939	480	9	retrieved	retrieve	VERB
ajfa-18939	480	10	from	from	ADP
ajfa-18939	480	11	retrieved	retrieve	VERB
ajfa-18939	480	12	from	from	ADP
ajfa-18939	480	13	rtunities	rtunitie	NOUN
ajfa-18939	480	14	736	736	NUM
ajfa-18939	480	15	-	-	SYM
ajfa-18939	480	16	771	771	NUM
ajfa-18939	480	17	.	.	PUNCT
ajfa-18939	480	18	from	from	ADP
ajfa-18939	480	19	fe	fe	PROPN
ajfa-18939	480	20	,	,	PUNCT
ajfa-18939	480	21	c.	c.	PROPN
ajfa-18939	480	22	j.	j.	PROPN
ajfa-18939	480	23	(	(	PUNCT
ajfa-18939	480	24	2013	2013	NUM
ajfa-18939	480	25	)	)	PUNCT
ajfa-18939	480	26	.	.	PUNCT
ajfa-18939	481	1	and	and	CCONJ
ajfa-18939	481	2	re	re	VERB
ajfa-18939	481	3	131	131	NUM
ajfa-18939	481	4	-	-	SYM
ajfa-18939	481	5	166	166	NUM
ajfa-18939	481	6	shafer	shafer	NOUN
ajfa-18939	481	7	,	,	PUNCT
ajfa-18939	481	8	client	client	NOUN
ajfa-18939	481	9	-	-	PUNCT
ajfa-18939	481	10	p	p	NOUN
ajfa-18939	481	11	https://d	https://d	PROPN
ajfa-18939	481	12	simon	simon	PROPN
ajfa-18939	481	13	,	,	PUNCT
ajfa-18939	481	14	a	a	DET
ajfa-18939	481	15	journa	journa	ADJ
ajfa-18939	481	16	sundrge	sundrge	NOUN
ajfa-18939	481	17	reporti	reporti	NOUN
ajfa-18939	481	18	https://d	https://d	PROPN
ajfa-18939	481	19	the	the	DET
ajfa-18939	481	20	un	un	PROPN
ajfa-18939	481	21	2022	2022	NUM
ajfa-18939	481	22	,	,	PUNCT
ajfa-18939	481	23	fr	fr	PROPN
ajfa-18939	481	24	wallima	wallima	PROPN
ajfa-18939	481	25	london	london	PROPN
ajfa-18939	481	26	copyri	copyri	NOUN
ajfa-18939	481	27	copyrig	copyrig	NOUN
ajfa-18939	481	28	the	the	DET
ajfa-18939	481	29	jour	jour	NOUN
ajfa-18939	481	30	this	this	PRON
ajfa-18939	481	31	is	be	AUX
ajfa-18939	481	32	commo	commo	NOUN
ajfa-18939	481	33	auditors	auditor	NOUN
ajfa-18939	481	34	'	'	PART
ajfa-18939	481	35	i	i	PRON
ajfa-18939	481	36	esearch	esearch	VERB
ajfa-18939	481	37	dir	dir	VERB
ajfa-18939	481	38	6	6	NUM
ajfa-18939	481	39	.	.	PUNCT
ajfa-18939	482	1	https://do	https://do	PROPN
ajfa-18939	482	2	w.	w.	PROPN
ajfa-18939	482	3	e.	e.	PROPN
ajfa-18939	482	4	,	,	PUNCT
ajfa-18939	482	5	ket	ket	PROPN
ajfa-18939	482	6	preferred	prefer	VERB
ajfa-18939	482	7	a	a	DET
ajfa-18939	482	8	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18939	482	9	c.	c.	NOUN
ajfa-18939	482	10	a.	a.	NOUN
ajfa-18939	482	11	(	(	PUNCT
ajfa-18939	482	12	2012	2012	NUM
ajfa-18939	482	13	al	al	PROPN
ajfa-18939	482	14	of	of	ADP
ajfa-18939	482	15	practic	practic	PROPN
ajfa-18939	482	16	en	en	PROPN
ajfa-18939	482	17	,	,	PUNCT
ajfa-18939	482	18	s.	s.	PROPN
ajfa-18939	482	19	,	,	PUNCT
ajfa-18939	482	20	&	&	CCONJ
ajfa-18939	482	21	sv	sv	PROPN
ajfa-18939	482	22	ing	ing	PROPN
ajfa-18939	482	23	.	.	PUNCT
ajfa-18939	483	1	c	c	NOUN
ajfa-18939	483	2	doi.org/10.1	doi.org/10.1	ADV
ajfa-18939	483	3	nited	nite	VERB
ajfa-18939	483	4	arab	arab	ADJ
ajfa-18939	483	5	e	e	PROPN
ajfa-18939	483	6	rom	rom	PROPN
ajfa-18939	483	7	https://	https://	PROPN
ajfa-18939	483	8	an	an	PROPN
ajfa-18939	483	9	,	,	PUNCT
ajfa-18939	483	10	n.	n.	NOUN
ajfa-18939	483	11	(	(	PUNCT
ajfa-18939	483	12	201	201	NUM
ajfa-18939	483	13	n	n	CCONJ
ajfa-18939	483	14	:	:	PUNCT
ajfa-18939	483	15	sage	sage	NOUN
ajfa-18939	483	16	pu	pu	PROPN
ajfa-18939	483	17	ights	ight	VERB
ajfa-18939	483	18	ght	ght	PROPN
ajfa-18939	483	19	for	for	ADP
ajfa-18939	483	20	this	this	DET
ajfa-18939	483	21	rnal	rnal	NOUN
ajfa-18939	483	22	.	.	PUNCT
ajfa-18939	484	1	an	an	DET
ajfa-18939	484	2	open	open	VERB
ajfa-18939	484	3	-	-	PUNCT
ajfa-18939	484	4	a	a	DET
ajfa-18939	484	5	ons	ons	PROPN
ajfa-18939	484	6	attribut	attribut	PROPN
ajfa-18939	484	7	internal	internal	PROPN
ajfa-18939	484	8	co	co	PROPN
ajfa-18939	484	9	ections	ection	NOUN
ajfa-18939	484	10	.	.	PUNCT
ajfa-18939	485	1	au	au	PROPN
ajfa-18939	485	2	oi.org/10.23	oi.org/10.23	PROPN
ajfa-18939	485	3	tchand	tchand	NOUN
ajfa-18939	485	4	,	,	PUNCT
ajfa-18939	485	5	a.	a.	NOUN
ajfa-18939	485	6	accounting	account	VERB
ajfa-18939	485	7	1023	1023	NUM
ajfa-18939	485	8	/	/	SYM
ajfa-18939	485	9	b	b	NOUN
ajfa-18939	485	10	:	:	PUNCT
ajfa-18939	485	11	bus	bus	NOUN
ajfa-18939	485	12	2	2	NUM
ajfa-18939	485	13	)	)	PUNCT
ajfa-18939	485	14	.	.	PUNCT
ajfa-18939	486	1	individu	individu	PROPN
ajfa-18939	486	2	ce	ce	PROPN
ajfa-18939	486	3	and	and	CCONJ
ajfa-18939	486	4	theo	theo	PROPN
ajfa-18939	486	5	vanström	vanström	NOUN
ajfa-18939	486	6	,	,	PUNCT
ajfa-18939	486	7	t	t	PROPN
ajfa-18939	486	8	contemporar	contemporar	NOUN
ajfa-18939	486	9	1111/1911	1111/1911	NUM
ajfa-18939	486	10	-	-	SYM
ajfa-18939	486	11	3	3	NUM
ajfa-18939	486	12	emirates	emirates	PROPN
ajfa-18939	486	13	'	'	PART
ajfa-18939	486	14	g	g	PROPN
ajfa-18939	486	15	/u.ae	/u.ae	PROPN
ajfa-18939	486	16	/	/	SYM
ajfa-18939	486	17	en	en	NOUN
ajfa-18939	486	18	/	/	SYM
ajfa-18939	486	19	abo	abo	NOUN
ajfa-18939	486	20	1	1	NUM
ajfa-18939	486	21	)	)	PUNCT
ajfa-18939	486	22	.	.	PUNCT
ajfa-18939	487	1	quantita	quantita	PROPN
ajfa-18939	487	2	ublications	ublication	NOUN
ajfa-18939	487	3	,	,	PUNCT
ajfa-18939	487	4	article	article	NOUN
ajfa-18939	487	5	is	be	AUX
ajfa-18939	487	6	re	re	NOUN
ajfa-18939	487	7	access	access	NOUN
ajfa-18939	487	8	articl	articl	PROPN
ajfa-18939	487	9	tion	tion	PROPN
ajfa-18939	487	10	license	license	NOUN
ajfa-18939	487	11	ontrol	ontrol	NOUN
ajfa-18939	487	12	over	over	ADP
ajfa-18939	487	13	f	f	PROPN
ajfa-18939	487	14	uditing	udite	VERB
ajfa-18939	487	15	:	:	PUNCT
ajfa-18939	487	16	a	a	DET
ajfa-18939	487	17	j	j	PROPN
ajfa-18939	487	18	08	08	NUM
ajfa-18939	487	19	/	/	SYM
ajfa-18939	487	20	ajpt-503	ajpt-503	ADJ
ajfa-18939	487	21	a.	a.	NOUN
ajfa-18939	487	22	,	,	PUNCT
ajfa-18939	487	23	&	&	CCONJ
ajfa-18939	487	24	mor	mor	PROPN
ajfa-18939	487	25	principles	principle	NOUN
ajfa-18939	487	26	.	.	PUNCT
ajfa-18939	488	1	si.0000037	si.0000037	PROPN
ajfa-18939	488	2	ual	ual	ADJ
ajfa-18939	488	3	auditors	auditor	NOUN
ajfa-18939	488	4	ry	ry	VERB
ajfa-18939	488	5	,	,	PUNCT
ajfa-18939	488	6	31(1	31(1	NUM
ajfa-18939	488	7	)	)	PUNCT
ajfa-18939	488	8	,	,	PUNCT
ajfa-18939	488	9	1	1	NUM
ajfa-18939	488	10	t.	t.	NOUN
ajfa-18939	488	11	(	(	PUNCT
ajfa-18939	488	12	2014	2014	NUM
ajfa-18939	488	13	)	)	PUNCT
ajfa-18939	488	14	.	.	PUNCT
ajfa-18939	489	1	a	a	DET
ajfa-18939	489	2	ry	ry	NOUN
ajfa-18939	489	3	acc	acc	PROPN
ajfa-18939	489	4	3846.12035	3846.12035	PROPN
ajfa-18939	489	5	overnment	overnment	VERB
ajfa-18939	489	6	out	out	ADP
ajfa-18939	489	7	-	-	PUNCT
ajfa-18939	489	8	the	the	DET
ajfa-18939	489	9	-	-	PUNCT
ajfa-18939	489	10	uae	uae	NOUN
ajfa-18939	489	11	ative	ative	PROPN
ajfa-18939	489	12	data	data	PROPN
ajfa-18939	489	13	a	a	DET
ajfa-18939	489	14	ltd	ltd	PROPN
ajfa-18939	489	15	.	.	PROPN
ajfa-18939	489	16	etained	etaine	VERB
ajfa-18939	489	17	by	by	ADP
ajfa-18939	489	18	t	t	PROPN
ajfa-18939	489	19	le	le	AUX
ajfa-18939	489	20	distribute	distribute	VERB
ajfa-18939	489	21	(	(	PUNCT
ajfa-18939	489	22	http://crea	http://crea	PROPN
ajfa-18939	489	23	39	39	NUM
ajfa-18939	489	24	financial	financial	ADJ
ajfa-18939	489	25	r	r	NOUN
ajfa-18939	489	26	journal	journal	NOUN
ajfa-18939	489	27	of	of	ADP
ajfa-18939	489	28	p	p	PROPN
ajfa-18939	489	29	345	345	NUM
ajfa-18939	489	30	rris	rris	NOUN
ajfa-18939	489	31	,	,	PUNCT
ajfa-18939	489	32	r.	r.	PROPN
ajfa-18939	489	33	e.	e.	PROPN
ajfa-18939	490	1	(	(	PUNCT
ajfa-18939	490	2	.	.	PUNCT
ajfa-18939	490	3	journal	journal	PROPN
ajfa-18939	490	4	530.25174	530.25174	PROPN
ajfa-18939	490	5	.	.	PUNCT
ajfa-18939	491	1	s	s	PART
ajfa-18939	491	2	'	'	PART
ajfa-18939	491	3	identificat	identificat	NOUN
ajfa-18939	491	4	-16	-16	PROPN
ajfa-18939	491	5	.	.	PUNCT
ajfa-18939	492	1	https://	https://	PROPN
ajfa-18939	492	2	auditor	auditor	NOUN
ajfa-18939	492	3	-	-	PUNCT
ajfa-18939	492	4	in	in	ADP
ajfa-18939	492	5	-	-	PUNCT
ajfa-18939	492	6	c	c	NOUN
ajfa-18939	492	7	counting	count	VERB
ajfa-18939	492	8	portal	portal	NOUN
ajfa-18939	492	9	.	.	PUNCT
ajfa-18939	493	1	(	(	PUNCT
ajfa-18939	493	2	201	201	NUM
ajfa-18939	493	3	analysis	analysis	NOUN
ajfa-18939	493	4	.	.	PUNCT
ajfa-18939	494	1	in	in	ADP
ajfa-18939	494	2	the	the	DET
ajfa-18939	494	3	author(s	author(s	NOUN
ajfa-18939	494	4	ed	ed	NOUN
ajfa-18939	494	5	under	under	ADP
ajfa-18939	494	6	th	th	X
ajfa-18939	494	7	ativecommo	ativecommo	ADJ
ajfa-18939	494	8	asian	asian	ADJ
ajfa-18939	494	9	reporting	reporting	NOUN
ajfa-18939	494	10	d	d	NOUN
ajfa-18939	494	11	practice	practice	VERB
ajfa-18939	494	12	an	an	DET
ajfa-18939	494	13	(	(	PUNCT
ajfa-18939	494	14	2004	2004	NUM
ajfa-18939	494	15	)	)	PUNCT
ajfa-18939	494	16	.	.	PUNCT
ajfa-18939	495	1	aud	aud	NOUN
ajfa-18939	495	2	of	of	ADP
ajfa-18939	495	3	busine	busine	PROPN
ajfa-18939	495	4	30	30	NUM
ajfa-18939	495	5	tion	tion	NOUN
ajfa-18939	495	6	of	of	ADP
ajfa-18939	495	7	rele	rele	PROPN
ajfa-18939	495	8	/doi.org/10	/doi.org/10	X
ajfa-18939	495	9	.	.	PUNCT
ajfa-18939	496	1	charge	charge	PROPN
ajfa-18939	496	2	char	char	PROPN
ajfa-18939	496	3	researc	researc	PROPN
ajfa-18939	496	4	18	18	NUM
ajfa-18939	496	5	)	)	PUNCT
ajfa-18939	496	6	.	.	PUNCT
ajfa-18939	497	1	about	about	ADP
ajfa-18939	497	2	t	t	PROPN
ajfa-18939	497	3	n	n	CCONJ
ajfa-18939	497	4	social	social	ADJ
ajfa-18939	497	5	res	re	NOUN
ajfa-18939	497	6	s	s	NOUN
ajfa-18939	497	7	)	)	PUNCT
ajfa-18939	497	8	,	,	PUNCT
ajfa-18939	497	9	with	with	ADP
ajfa-18939	497	10	firs	fir	NOUN
ajfa-18939	497	11	he	he	PRON
ajfa-18939	497	12	terms	term	VERB
ajfa-18939	497	13	an	an	DET
ajfa-18939	497	14	ons.org/licen	ons.org/licen	NOUN
ajfa-18939	497	15	n	n	PRON
ajfa-18939	497	16	journal	journal	NOUN
ajfa-18939	497	17	of	of	ADP
ajfa-18939	497	18	f	f	PROPN
ajfa-18939	497	19	decisions	decision	NOUN
ajfa-18939	497	20	:	:	PUNCT
ajfa-18939	497	21	a	a	DET
ajfa-18939	497	22	nd	nd	NOUN
ajfa-18939	497	23	theory	theory	NOUN
ajfa-18939	497	24	,	,	PUNCT
ajfa-18939	497	25	ditors	ditor	NOUN
ajfa-18939	497	26	'	'	PART
ajfa-18939	497	27	willin	willin	PROPN
ajfa-18939	497	28	ess	ess	PROPN
ajfa-18939	497	29	ethics	ethic	NOUN
ajfa-18939	497	30	,	,	PUNCT
ajfa-18939	497	31	evant	evant	ADJ
ajfa-18939	497	32	fraud	fraud	NOUN
ajfa-18939	497	33	2308	2308	NUM
ajfa-18939	497	34	/	/	SYM
ajfa-18939	497	35	ajpt-1	ajpt-1	PROPN
ajfa-18939	497	36	racteristics	racteristic	NOUN
ajfa-18939	497	37	ch	ch	NOUN
ajfa-18939	497	38	,	,	PUNCT
ajfa-18939	497	39	31	31	NUM
ajfa-18939	497	40	the	the	DET
ajfa-18939	497	41	uae	uae	PROPN
ajfa-18939	497	42	.	.	PUNCT
ajfa-18939	498	1	r	r	NOUN
ajfa-18939	498	2	search	search	NOUN
ajfa-18939	498	3	meth	meth	NOUN
ajfa-18939	498	4	st	st	PROPN
ajfa-18939	498	5	publicatio	publicatio	PROPN
ajfa-18939	498	6	nd	nd	PRON
ajfa-18939	498	7	conditio	conditio	NOUN
ajfa-18939	498	8	nses	nse	NOUN
ajfa-18939	498	9	/	/	SYM
ajfa-18939	498	10	by/4.0/	by/4.0/	NOUN
ajfa-18939	498	11	finance	finance	NOUN
ajfa-18939	498	12	&	&	CCONJ
ajfa-18939	498	13	ac	ac	PROPN
ajfa-18939	498	14	issn	issn	PROPN
ajfa-18939	498	15	19	19	NUM
ajfa-18939	498	16	2022	2022	NUM
ajfa-18939	498	17	,	,	PUNCT
ajfa-18939	498	18	vol	vol	NOUN
ajfa-18939	498	19	.	.	NOUN
ajfa-18939	498	20	1	1	NUM
ajfa-18939	498	21	ajfa.macro	ajfa.macro	PRON
ajfa-18939	498	22	analysis	analysis	NOUN
ajfa-18939	498	23	,	,	PUNCT
ajfa-18939	498	24	sy	sy	PROPN
ajfa-18939	498	25	32(supplem	32(supplem	NUM
ajfa-18939	498	26	ngness	ngness	NOUN
ajfa-18939	498	27	to	to	ADP
ajfa-18939	498	28	a	a	DET
ajfa-18939	498	29	,	,	PUNCT
ajfa-18939	498	30	52(3	52(3	NOUN
ajfa-18939	498	31	)	)	PUNCT
ajfa-18939	498	32	,	,	PUNCT
ajfa-18939	498	33	2	2	NUM
ajfa-18939	498	34	d	d	PROPN
ajfa-18939	498	35	schemes	scheme	NOUN
ajfa-18939	498	36	.	.	PUNCT
ajfa-18939	499	1	a	a	DET
ajfa-18939	499	2	10169	10169	NUM
ajfa-18939	499	3	and	and	CCONJ
ajfa-18939	499	4	going1(2	going1(2	PROPN
ajfa-18939	499	5	)	)	PUNCT
ajfa-18939	499	6	,	,	PUNCT
ajfa-18939	499	7	5	5	NUM
ajfa-18939	499	8	retrieved	retrieve	VERB
ajfa-18939	499	9	ja	ja	PROPN
ajfa-18939	499	10	hods	hod	NOUN
ajfa-18939	499	11	(	(	PUNCT
ajfa-18939	499	12	pp	pp	ADJ
ajfa-18939	499	13	.	.	NOUN
ajfa-18939	499	14	1	1	NUM
ajfa-18939	499	15	on	on	ADP
ajfa-18939	499	16	rights	right	NOUN
ajfa-18939	499	17	gr	gr	PRON
ajfa-18939	499	18	ons	on	NOUN
ajfa-18939	499	19	of	of	ADP
ajfa-18939	499	20	the	the	DET
ajfa-18939	499	21	c	c	NOUN
ajfa-18939	499	22	/	/	PUNCT
ajfa-18939	499	23	)	)	PUNCT
ajfa-18939	499	24	ccounting	ccounte	VERB
ajfa-18939	499	25	946	946	NUM
ajfa-18939	499	26	-	-	PUNCT
ajfa-18939	499	27	052x	052x	NUM
ajfa-18939	499	28	14	14	NUM
ajfa-18939	499	29	,	,	PUNCT
ajfa-18939	499	30	no	no	INTJ
ajfa-18939	499	31	.	.	NOUN
ajfa-18939	499	32	1	1	NUM
ajfa-18939	499	33	think.org/	think.org/	NOUN
ajfa-18939	499	34	ynthesis	ynthesis	NOUN
ajfa-18939	499	35	,	,	PUNCT
ajfa-18939	499	36	ment	ment	NOUN
ajfa-18939	499	37	1	1	NUM
ajfa-18939	499	38	)	)	PUNCT
ajfa-18939	499	39	,	,	PUNCT
ajfa-18939	499	40	advocate	advocate	VERB
ajfa-18939	499	41	213	213	NUM
ajfa-18939	499	42	-	-	SYM
ajfa-18939	499	43	227	227	NUM
ajfa-18939	499	44	.	.	PUNCT
ajfa-18939	500	1	auditing	auditing	NOUN
ajfa-18939	500	2	:	:	PUNCT
ajfa-18939	500	3	-concern	-concern	PROPN
ajfa-18939	500	4	531	531	NUM
ajfa-18939	500	5	-	-	SYM
ajfa-18939	500	6	550	550	NUM
ajfa-18939	500	7	.	.	PUNCT
ajfa-18939	501	1	nuary	nuary	ADJ
ajfa-18939	501	2	1	1	NUM
ajfa-18939	501	3	,	,	PUNCT
ajfa-18939	501	4	10	10	NUM
ajfa-18939	501	5	-	-	SYM
ajfa-18939	501	6	128	128	NUM
ajfa-18939	501	7	)	)	PUNCT
ajfa-18939	501	8	.	.	PUNCT
ajfa-18939	502	1	ranted	rant	VERB
ajfa-18939	502	2	to	to	PART
ajfa-18939	502	3	creative	creative	VERB