id	sid	tid	token	lemma	pos
ajfa-6342	1	1	microsoft	microsoft	PROPN
ajfa-6342	1	2	word	word	NOUN
ajfa-6342	1	3	6342	6342	NUM
ajfa-6342	1	4	-	-	SYM
ajfa-6342	1	5	22749	22749	NUM
ajfa-6342	1	6	-	-	PUNCT
ajfa-6342	1	7	1	1	NUM
ajfa-6342	1	8	-	-	PUNCT
ajfa-6342	1	9	sm	sm	NOUN
ajfa-6342	1	10	-	-	PUNCT
ajfa-6342	1	11	writer2	writer2	VERB
ajfa-6342	1	12	-	-	ADJ
ajfa-6342	1	13	new2	new2	ADJ
ajfa-6342	1	14	asian	asian	ADJ
ajfa-6342	1	15	journal	journal	NOUN
ajfa-6342	1	16	of	of	ADP
ajfa-6342	1	17	finance	finance	PROPN
ajfa-6342	1	18	&	&	CCONJ
ajfa-6342	1	19	accounting	accounting	PROPN
ajfa-6342	1	20	issn	issn	PROPN
ajfa-6342	1	21	1946	1946	NUM
ajfa-6342	1	22	-	-	PUNCT
ajfa-6342	1	23	052x	052x	PROPN
ajfa-6342	1	24	2014	2014	NUM
ajfa-6342	1	25	,	,	PUNCT
ajfa-6342	1	26	vol	vol	NOUN
ajfa-6342	1	27	.	.	PROPN
ajfa-6342	1	28	6	6	NUM
ajfa-6342	1	29	,	,	PUNCT
ajfa-6342	1	30	no	no	INTJ
ajfa-6342	1	31	.	.	NOUN
ajfa-6342	1	32	2	2	NUM
ajfa-6342	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	1	34	487	487	NUM
ajfa-6342	1	35	stakeholders	stakeholder	NOUN
ajfa-6342	1	36	’	'	PUNCT
ajfa-6342	1	37	perception	perception	NOUN
ajfa-6342	1	38	of	of	ADP
ajfa-6342	1	39	the	the	DET
ajfa-6342	1	40	independence	independence	NOUN
ajfa-6342	1	41	of	of	ADP
ajfa-6342	1	42	public	public	ADJ
ajfa-6342	1	43	sector	sector	NOUN
ajfa-6342	1	44	auditors	auditor	NOUN
ajfa-6342	1	45	in	in	ADP
ajfa-6342	1	46	nigeria	nigeria	PROPN
ajfa-6342	1	47	oyerogba	oyerogba	PROPN
ajfa-6342	1	48	ezekiel	ezekiel	PROPN
ajfa-6342	1	49	oluwagbemiga	oluwagbemiga	PROPN
ajfa-6342	1	50	(	(	PUNCT
ajfa-6342	1	51	corresponding	corresponding	ADJ
ajfa-6342	1	52	author	author	NOUN
ajfa-6342	1	53	)	)	PUNCT
ajfa-6342	1	54	department	department	NOUN
ajfa-6342	1	55	of	of	ADP
ajfa-6342	1	56	economics	economic	NOUN
ajfa-6342	1	57	,	,	PUNCT
ajfa-6342	1	58	accounting	accounting	NOUN
ajfa-6342	1	59	and	and	CCONJ
ajfa-6342	1	60	finance	finance	NOUN
ajfa-6342	1	61	jomo	jomo	PROPN
ajfa-6342	1	62	kenyatta	kenyatta	PROPN
ajfa-6342	1	63	university	university	PROPN
ajfa-6342	1	64	of	of	ADP
ajfa-6342	1	65	agriculture	agriculture	NOUN
ajfa-6342	1	66	and	and	CCONJ
ajfa-6342	1	67	technology	technology	NOUN
ajfa-6342	1	68	,	,	PUNCT
ajfa-6342	1	69	kenya	kenya	PROPN
ajfa-6342	1	70	tel	tel	PROPN
ajfa-6342	1	71	:	:	PUNCT
ajfa-6342	1	72	23	23	NUM
ajfa-6342	1	73	-	-	SYM
ajfa-6342	1	74	480	480	NUM
ajfa-6342	1	75	-	-	PUNCT
ajfa-6342	1	76	6630	6630	NUM
ajfa-6342	1	77	-	-	PUNCT
ajfa-6342	1	78	8115	8115	NUM
ajfa-6342	1	79	e	e	NOUN
ajfa-6342	1	80	-	-	NOUN
ajfa-6342	1	81	mail	mail	NOUN
ajfa-6342	1	82	:	:	PUNCT
ajfa-6342	1	83	oyeezekiel2903@yahoo.com	oyeezekiel2903@yahoo.com	X
ajfa-6342	2	1	solomon	solomon	PROPN
ajfa-6342	2	2	adeoluwa	adeoluwa	PROPN
ajfa-6342	2	3	zaccheaus	zaccheaus	PROPN
ajfa-6342	2	4	department	department	PROPN
ajfa-6342	2	5	of	of	ADP
ajfa-6342	2	6	economics	economic	NOUN
ajfa-6342	2	7	,	,	PUNCT
ajfa-6342	2	8	accounting	accounting	NOUN
ajfa-6342	2	9	and	and	CCONJ
ajfa-6342	2	10	finance	finance	NOUN
ajfa-6342	2	11	jomo	jomo	PROPN
ajfa-6342	2	12	kenyatta	kenyatta	PROPN
ajfa-6342	2	13	university	university	PROPN
ajfa-6342	2	14	of	of	ADP
ajfa-6342	2	15	agriculture	agriculture	NOUN
ajfa-6342	2	16	and	and	CCONJ
ajfa-6342	2	17	technology	technology	NOUN
ajfa-6342	2	18	,	,	PUNCT
ajfa-6342	2	19	kenya	kenya	PROPN
ajfa-6342	2	20	e	e	PROPN
ajfa-6342	2	21	-	-	NOUN
ajfa-6342	2	22	mail	mail	NOUN
ajfa-6342	2	23	:	:	PUNCT
ajfa-6342	3	1	a.zsolomon@yahoo.com	a.zsolomon@yahoo.com	PROPN
ajfa-6342	3	2	olaleye	olaleye	PROPN
ajfa-6342	3	3	michael	michael	PROPN
ajfa-6342	3	4	olugbenga	olugbenga	PROPN
ajfa-6342	3	5	department	department	PROPN
ajfa-6342	3	6	of	of	ADP
ajfa-6342	3	7	economics	economic	NOUN
ajfa-6342	3	8	,	,	PUNCT
ajfa-6342	3	9	accounting	accounting	NOUN
ajfa-6342	3	10	and	and	CCONJ
ajfa-6342	3	11	finance	finance	NOUN
ajfa-6342	3	12	jomo	jomo	PROPN
ajfa-6342	3	13	kenyatta	kenyatta	PROPN
ajfa-6342	3	14	university	university	PROPN
ajfa-6342	3	15	of	of	ADP
ajfa-6342	3	16	agriculture	agriculture	NOUN
ajfa-6342	3	17	and	and	CCONJ
ajfa-6342	3	18	technology	technology	NOUN
ajfa-6342	3	19	,	,	PUNCT
ajfa-6342	3	20	kenya	kenya	PROPN
ajfa-6342	3	21	e	e	NOUN
ajfa-6342	3	22	-	-	NOUN
ajfa-6342	3	23	mail	mail	NOUN
ajfa-6342	3	24	:	:	PUNCT
ajfa-6342	4	1	olaleyeolugbenga@yahoo.com	olaleyeolugbenga@yahoo.com	X
ajfa-6342	4	2	adesinatemitopeoluwaseyi	adesinatemitopeoluwaseyi	VERB
ajfa-6342	4	3	accountancy	accountancy	NOUN
ajfa-6342	4	4	department	department	PROPN
ajfa-6342	4	5	,	,	PUNCT
ajfa-6342	4	6	federal	federal	ADJ
ajfa-6342	4	7	polytechnic	polytechnic	ADJ
ajfa-6342	4	8	,	,	PUNCT
ajfa-6342	4	9	offa	offa	NOUN
ajfa-6342	4	10	,	,	PUNCT
ajfa-6342	4	11	kwara	kwara	PROPN
ajfa-6342	4	12	state	state	PROPN
ajfa-6342	4	13	,	,	PUNCT
ajfa-6342	4	14	nigeria	nigeria	PROPN
ajfa-6342	4	15	e	e	NOUN
ajfa-6342	4	16	-	-	NOUN
ajfa-6342	4	17	mail	mail	NOUN
ajfa-6342	4	18	:	:	PUNCT
ajfa-6342	4	19	sheyitope@yahoo.com	sheyitope@yahoo.com	X
ajfa-6342	4	20	received	receive	VERB
ajfa-6342	4	21	:	:	PUNCT
ajfa-6342	5	1	sep	sep	PROPN
ajfa-6342	5	2	.	.	PROPN
ajfa-6342	5	3	22	22	NUM
ajfa-6342	5	4	,	,	PUNCT
ajfa-6342	5	5	2014	2014	NUM
ajfa-6342	5	6	accepted	accept	VERB
ajfa-6342	5	7	:	:	PUNCT
ajfa-6342	5	8	nov	nov	PROPN
ajfa-6342	5	9	.	.	PROPN
ajfa-6342	5	10	20	20	NUM
ajfa-6342	5	11	,	,	PUNCT
ajfa-6342	5	12	2014	2014	NUM
ajfa-6342	5	13	published	publish	VERB
ajfa-6342	5	14	:	:	PUNCT
ajfa-6342	5	15	december	december	PROPN
ajfa-6342	5	16	1	1	NUM
ajfa-6342	5	17	,	,	PUNCT
ajfa-6342	5	18	2014	2014	NUM
ajfa-6342	5	19	doi:10.5296	doi:10.5296	NOUN
ajfa-6342	5	20	/	/	SYM
ajfa-6342	5	21	ajfa.v6i2.6342	ajfa.v6i2.6342	NUM
ajfa-6342	5	22	url	url	NOUN
ajfa-6342	5	23	:	:	PUNCT
ajfa-6342	5	24	http://dx.doi.org/10.5296/	http://dx.doi.org/10.5296/	X
ajfa-6342	5	25	ajfa.v6i2.6342	ajfa.v6i2.6342	PUNCT
ajfa-6342	5	26	abstract	abstract	ADJ
ajfa-6342	5	27	this	this	DET
ajfa-6342	5	28	study	study	NOUN
ajfa-6342	5	29	is	be	AUX
ajfa-6342	5	30	an	an	DET
ajfa-6342	5	31	endeavor	endeavor	NOUN
ajfa-6342	5	32	to	to	PART
ajfa-6342	5	33	investigate	investigate	VERB
ajfa-6342	5	34	the	the	DET
ajfa-6342	5	35	extent	extent	NOUN
ajfa-6342	5	36	to	to	PART
ajfa-6342	5	37	which	which	PRON
ajfa-6342	5	38	public	public	ADJ
ajfa-6342	5	39	sector	sector	NOUN
ajfa-6342	5	40	audit	audit	NOUN
ajfa-6342	5	41	independence	independence	NOUN
ajfa-6342	5	42	was	be	AUX
ajfa-6342	5	43	achieved	achieve	VERB
ajfa-6342	5	44	and	and	CCONJ
ajfa-6342	5	45	how	how	SCONJ
ajfa-6342	5	46	it	it	PRON
ajfa-6342	5	47	was	be	AUX
ajfa-6342	5	48	achieved	achieve	VERB
ajfa-6342	5	49	in	in	ADP
ajfa-6342	5	50	nigeria	nigeria	PROPN
ajfa-6342	5	51	.	.	PUNCT
ajfa-6342	6	1	the	the	DET
ajfa-6342	6	2	emphases	emphasis	NOUN
ajfa-6342	6	3	were	be	AUX
ajfa-6342	6	4	on	on	ADP
ajfa-6342	6	5	the	the	DET
ajfa-6342	6	6	three	three	NUM
ajfa-6342	6	7	significant	significant	ADJ
ajfa-6342	6	8	aspect	aspect	NOUN
ajfa-6342	6	9	of	of	ADP
ajfa-6342	6	10	independence	independence	NOUN
ajfa-6342	6	11	(	(	PUNCT
ajfa-6342	6	12	investigative	investigative	ADJ
ajfa-6342	6	13	independence	independence	NOUN
ajfa-6342	6	14	,	,	PUNCT
ajfa-6342	6	15	reporting	report	VERB
ajfa-6342	6	16	independence	independence	NOUN
ajfa-6342	6	17	and	and	CCONJ
ajfa-6342	6	18	financial	financial	ADJ
ajfa-6342	6	19	independence	independence	NOUN
ajfa-6342	6	20	)	)	PUNCT
ajfa-6342	6	21	which	which	PRON
ajfa-6342	6	22	were	be	AUX
ajfa-6342	6	23	used	use	VERB
ajfa-6342	6	24	in	in	ADP
ajfa-6342	6	25	formulating	formulate	VERB
ajfa-6342	6	26	the	the	DET
ajfa-6342	6	27	three	three	NUM
ajfa-6342	6	28	hypotheses	hypothesis	NOUN
ajfa-6342	6	29	that	that	PRON
ajfa-6342	6	30	guided	guide	VERB
ajfa-6342	6	31	the	the	DET
ajfa-6342	6	32	study	study	NOUN
ajfa-6342	6	33	.	.	PUNCT
ajfa-6342	7	1	by	by	ADP
ajfa-6342	7	2	asian	asian	ADJ
ajfa-6342	7	3	journal	journal	PROPN
ajfa-6342	7	4	of	of	ADP
ajfa-6342	7	5	finance	finance	PROPN
ajfa-6342	7	6	&	&	CCONJ
ajfa-6342	7	7	accounting	accounting	PROPN
ajfa-6342	7	8	issn	issn	PROPN
ajfa-6342	7	9	1946	1946	NUM
ajfa-6342	7	10	-	-	PUNCT
ajfa-6342	7	11	052x	052x	PROPN
ajfa-6342	7	12	2014	2014	NUM
ajfa-6342	7	13	,	,	PUNCT
ajfa-6342	7	14	vol	vol	NOUN
ajfa-6342	7	15	.	.	PROPN
ajfa-6342	7	16	6	6	NUM
ajfa-6342	7	17	,	,	PUNCT
ajfa-6342	7	18	no	no	INTJ
ajfa-6342	7	19	.	.	NOUN
ajfa-6342	7	20	2	2	NUM
ajfa-6342	7	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6342	7	22	488	488	NUM
ajfa-6342	7	23	means	mean	NOUN
ajfa-6342	7	24	of	of	ADP
ajfa-6342	7	25	survey	survey	NOUN
ajfa-6342	7	26	design	design	NOUN
ajfa-6342	7	27	,	,	PUNCT
ajfa-6342	7	28	the	the	DET
ajfa-6342	7	29	study	study	NOUN
ajfa-6342	7	30	relied	rely	VERB
ajfa-6342	7	31	on	on	ADP
ajfa-6342	7	32	primary	primary	ADJ
ajfa-6342	7	33	data	datum	NOUN
ajfa-6342	7	34	obtained	obtain	VERB
ajfa-6342	7	35	through	through	ADP
ajfa-6342	7	36	a	a	DET
ajfa-6342	7	37	well	well	ADV
ajfa-6342	7	38	-	-	PUNCT
ajfa-6342	7	39	structured	structure	VERB
ajfa-6342	7	40	questionnaire	questionnaire	NOUN
ajfa-6342	7	41	administered	administer	VERB
ajfa-6342	7	42	to	to	ADP
ajfa-6342	7	43	a	a	DET
ajfa-6342	7	44	sample	sample	NOUN
ajfa-6342	7	45	of	of	ADP
ajfa-6342	7	46	96	96	NUM
ajfa-6342	7	47	respondents	respondent	NOUN
ajfa-6342	7	48	randomly	randomly	ADV
ajfa-6342	7	49	selected	select	VERB
ajfa-6342	7	50	from	from	ADP
ajfa-6342	7	51	the	the	DET
ajfa-6342	7	52	population	population	NOUN
ajfa-6342	7	53	for	for	ADP
ajfa-6342	7	54	the	the	DET
ajfa-6342	7	55	study	study	NOUN
ajfa-6342	7	56	.	.	PUNCT
ajfa-6342	8	1	employing	employ	VERB
ajfa-6342	8	2	both	both	CCONJ
ajfa-6342	8	3	descriptive	descriptive	ADJ
ajfa-6342	8	4	and	and	CCONJ
ajfa-6342	8	5	inferential	inferential	ADJ
ajfa-6342	8	6	statistics	statistic	NOUN
ajfa-6342	8	7	for	for	ADP
ajfa-6342	8	8	the	the	DET
ajfa-6342	8	9	analysis	analysis	NOUN
ajfa-6342	8	10	,	,	PUNCT
ajfa-6342	8	11	it	it	PRON
ajfa-6342	8	12	was	be	AUX
ajfa-6342	8	13	observed	observe	VERB
ajfa-6342	8	14	that	that	SCONJ
ajfa-6342	8	15	a	a	DET
ajfa-6342	8	16	high	high	ADJ
ajfa-6342	8	17	level	level	NOUN
ajfa-6342	8	18	of	of	ADP
ajfa-6342	8	19	independence	independence	NOUN
ajfa-6342	8	20	was	be	AUX
ajfa-6342	8	21	maintained	maintain	VERB
ajfa-6342	8	22	by	by	ADP
ajfa-6342	8	23	the	the	DET
ajfa-6342	8	24	public	public	ADJ
ajfa-6342	8	25	sector	sector	NOUN
ajfa-6342	8	26	auditors	auditor	NOUN
ajfa-6342	8	27	in	in	ADP
ajfa-6342	8	28	nigeria	nigeria	PROPN
ajfa-6342	8	29	.	.	PUNCT
ajfa-6342	9	1	similarly	similarly	ADV
ajfa-6342	9	2	,	,	PUNCT
ajfa-6342	9	3	the	the	DET
ajfa-6342	9	4	results	result	NOUN
ajfa-6342	9	5	of	of	ADP
ajfa-6342	9	6	the	the	DET
ajfa-6342	9	7	inferential	inferential	ADJ
ajfa-6342	9	8	statistic	statistic	NOUN
ajfa-6342	9	9	revealed	reveal	VERB
ajfa-6342	9	10	that	that	SCONJ
ajfa-6342	9	11	there	there	PRON
ajfa-6342	9	12	is	be	VERB
ajfa-6342	9	13	likelihood	likelihood	NOUN
ajfa-6342	9	14	of	of	ADP
ajfa-6342	9	15	quality	quality	NOUN
ajfa-6342	9	16	audit	audit	NOUN
ajfa-6342	9	17	assignment	assignment	NOUN
ajfa-6342	9	18	where	where	SCONJ
ajfa-6342	9	19	investigative	investigative	ADJ
ajfa-6342	9	20	independence	independence	NOUN
ajfa-6342	9	21	,	,	PUNCT
ajfa-6342	9	22	reporting	report	VERB
ajfa-6342	9	23	independence	independence	NOUN
ajfa-6342	9	24	and	and	CCONJ
ajfa-6342	9	25	financial	financial	ADJ
ajfa-6342	9	26	independence	independence	NOUN
ajfa-6342	9	27	of	of	ADP
ajfa-6342	9	28	auditor	auditor	NOUN
ajfa-6342	9	29	general	general	NOUN
ajfa-6342	9	30	is	be	AUX
ajfa-6342	9	31	guaranteed	guarantee	VERB
ajfa-6342	9	32	.	.	PUNCT
ajfa-6342	10	1	it	it	PRON
ajfa-6342	10	2	is	be	AUX
ajfa-6342	10	3	therefore	therefore	ADV
ajfa-6342	10	4	appropriate	appropriate	ADJ
ajfa-6342	10	5	for	for	SCONJ
ajfa-6342	10	6	the	the	DET
ajfa-6342	10	7	legislature	legislature	NOUN
ajfa-6342	10	8	to	to	PART
ajfa-6342	10	9	put	put	VERB
ajfa-6342	10	10	in	in	ADP
ajfa-6342	10	11	place	place	NOUN
ajfa-6342	10	12	necessary	necessary	ADJ
ajfa-6342	10	13	machinery	machinery	NOUN
ajfa-6342	10	14	to	to	PART
ajfa-6342	10	15	promote	promote	VERB
ajfa-6342	10	16	the	the	DET
ajfa-6342	10	17	independence	independence	NOUN
ajfa-6342	10	18	of	of	ADP
ajfa-6342	10	19	the	the	DET
ajfa-6342	10	20	auditor	auditor	NOUN
ajfa-6342	10	21	general	general	NOUN
ajfa-6342	10	22	at	at	ADP
ajfa-6342	10	23	all	all	DET
ajfa-6342	10	24	level	level	NOUN
ajfa-6342	10	25	of	of	ADP
ajfa-6342	10	26	governance	governance	NOUN
ajfa-6342	10	27	if	if	SCONJ
ajfa-6342	10	28	the	the	DET
ajfa-6342	10	29	objectives	objective	NOUN
ajfa-6342	10	30	of	of	ADP
ajfa-6342	10	31	providing	provide	VERB
ajfa-6342	10	32	transparent	transparent	ADJ
ajfa-6342	10	33	and	and	CCONJ
ajfa-6342	10	34	responsible	responsible	ADJ
ajfa-6342	10	35	government	government	NOUN
ajfa-6342	10	36	will	will	AUX
ajfa-6342	10	37	be	be	AUX
ajfa-6342	10	38	achieved	achieve	VERB
ajfa-6342	10	39	.	.	PUNCT
ajfa-6342	11	1	keywords	keyword	NOUN
ajfa-6342	11	2	:	:	PUNCT
ajfa-6342	11	3	audit	audit	NOUN
ajfa-6342	11	4	independence	independence	NOUN
ajfa-6342	11	5	,	,	PUNCT
ajfa-6342	11	6	public	public	ADJ
ajfa-6342	11	7	sector	sector	NOUN
ajfa-6342	11	8	organization	organization	NOUN
ajfa-6342	11	9	,	,	PUNCT
ajfa-6342	11	10	reporting	report	VERB
ajfa-6342	11	11	independence	independence	NOUN
ajfa-6342	11	12	,	,	PUNCT
ajfa-6342	11	13	investigative	investigative	ADJ
ajfa-6342	11	14	independence	independence	NOUN
ajfa-6342	11	15	,	,	PUNCT
ajfa-6342	11	16	financial	financial	ADJ
ajfa-6342	11	17	independence	independence	NOUN
ajfa-6342	11	18	asian	asian	ADJ
ajfa-6342	11	19	journal	journal	NOUN
ajfa-6342	11	20	of	of	ADP
ajfa-6342	11	21	finance	finance	PROPN
ajfa-6342	11	22	&	&	CCONJ
ajfa-6342	11	23	accounting	accounting	PROPN
ajfa-6342	11	24	issn	issn	PROPN
ajfa-6342	11	25	1946	1946	NUM
ajfa-6342	11	26	-	-	PUNCT
ajfa-6342	11	27	052x	052x	PROPN
ajfa-6342	11	28	2014	2014	NUM
ajfa-6342	11	29	,	,	PUNCT
ajfa-6342	11	30	vol	vol	NOUN
ajfa-6342	11	31	.	.	PROPN
ajfa-6342	11	32	6	6	NUM
ajfa-6342	11	33	,	,	PUNCT
ajfa-6342	11	34	no	no	INTJ
ajfa-6342	11	35	.	.	NOUN
ajfa-6342	11	36	2	2	NUM
ajfa-6342	11	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	11	38	489	489	NUM
ajfa-6342	11	39	1	1	NUM
ajfa-6342	11	40	.	.	PUNCT
ajfa-6342	12	1	introduction	introduction	NOUN
ajfa-6342	12	2	1.1	1.1	NUM
ajfa-6342	12	3	background	background	NOUN
ajfa-6342	12	4	of	of	ADP
ajfa-6342	12	5	the	the	DET
ajfa-6342	12	6	study	study	NOUN
ajfa-6342	12	7	independence	independence	NOUN
ajfa-6342	12	8	has	have	AUX
ajfa-6342	12	9	always	always	ADV
ajfa-6342	12	10	been	be	AUX
ajfa-6342	12	11	considered	consider	VERB
ajfa-6342	12	12	a	a	DET
ajfa-6342	12	13	crucial	crucial	ADJ
ajfa-6342	12	14	attribute	attribute	NOUN
ajfa-6342	12	15	of	of	ADP
ajfa-6342	12	16	an	an	DET
ajfa-6342	12	17	auditor	auditor	NOUN
ajfa-6342	12	18	,	,	PUNCT
ajfa-6342	12	19	external	external	ADJ
ajfa-6342	12	20	or	or	CCONJ
ajfa-6342	12	21	internal	internal	ADJ
ajfa-6342	12	22	,	,	PUNCT
ajfa-6342	12	23	private	private	ADJ
ajfa-6342	12	24	or	or	CCONJ
ajfa-6342	12	25	public	public	ADJ
ajfa-6342	12	26	.	.	PUNCT
ajfa-6342	13	1	the	the	DET
ajfa-6342	13	2	national	national	ADJ
ajfa-6342	13	3	audit	audit	PROPN
ajfa-6342	13	4	office	office	NOUN
ajfa-6342	13	5	(	(	PUNCT
ajfa-6342	13	6	uk	uk	PROPN
ajfa-6342	13	7	)	)	PUNCT
ajfa-6342	13	8	public	public	ADJ
ajfa-6342	13	9	audit	audit	NOUN
ajfa-6342	13	10	manual	manual	NOUN
ajfa-6342	13	11	of	of	ADP
ajfa-6342	13	12	1988	1988	NUM
ajfa-6342	13	13	and	and	CCONJ
ajfa-6342	13	14	developed	develop	VERB
ajfa-6342	13	15	by	by	ADP
ajfa-6342	13	16	and	and	CCONJ
ajfa-6342	13	17	for	for	ADP
ajfa-6342	13	18	commonwealth	commonwealth	PROPN
ajfa-6342	13	19	nations	nation	NOUN
ajfa-6342	13	20	’	'	PUNCT
ajfa-6342	13	21	auditor	auditor	NOUN
ajfa-6342	13	22	generals	general	NOUN
ajfa-6342	13	23	established	establish	VERB
ajfa-6342	13	24	certain	certain	ADJ
ajfa-6342	13	25	criteria	criterion	NOUN
ajfa-6342	13	26	for	for	ADP
ajfa-6342	13	27	promoting	promote	VERB
ajfa-6342	13	28	the	the	DET
ajfa-6342	13	29	independence	independence	NOUN
ajfa-6342	13	30	of	of	ADP
ajfa-6342	13	31	public	public	ADJ
ajfa-6342	13	32	sector	sector	NOUN
ajfa-6342	13	33	auditors	auditor	NOUN
ajfa-6342	13	34	(	(	PUNCT
ajfa-6342	13	35	auditor	auditor	NOUN
ajfa-6342	13	36	general	general	NOUN
ajfa-6342	13	37	)	)	PUNCT
ajfa-6342	13	38	(	(	PUNCT
ajfa-6342	13	39	andy	andy	PROPN
ajfa-6342	13	40	,	,	PUNCT
ajfa-6342	13	41	2001	2001	NUM
ajfa-6342	13	42	)	)	PUNCT
ajfa-6342	13	43	.	.	PUNCT
ajfa-6342	14	1	the	the	DET
ajfa-6342	14	2	criteria	criterion	NOUN
ajfa-6342	14	3	among	among	ADP
ajfa-6342	14	4	others	other	NOUN
ajfa-6342	14	5	include	include	VERB
ajfa-6342	14	6	that	that	SCONJ
ajfa-6342	14	7	the	the	DET
ajfa-6342	14	8	appointment	appointment	NOUN
ajfa-6342	14	9	and	and	CCONJ
ajfa-6342	14	10	dismissal	dismissal	NOUN
ajfa-6342	14	11	of	of	ADP
ajfa-6342	14	12	the	the	DET
ajfa-6342	14	13	auditor	auditor	NOUN
ajfa-6342	14	14	general	general	NOUN
ajfa-6342	14	15	not	not	PART
ajfa-6342	14	16	to	to	PART
ajfa-6342	14	17	be	be	AUX
ajfa-6342	14	18	within	within	ADP
ajfa-6342	14	19	the	the	DET
ajfa-6342	14	20	prerogative	prerogative	NOUN
ajfa-6342	14	21	of	of	ADP
ajfa-6342	14	22	the	the	DET
ajfa-6342	14	23	executive	executive	NOUN
ajfa-6342	14	24	,	,	PUNCT
ajfa-6342	14	25	the	the	DET
ajfa-6342	14	26	auditor	auditor	NOUN
ajfa-6342	14	27	general	general	NOUN
ajfa-6342	14	28	’s	’s	PART
ajfa-6342	14	29	salary	salary	NOUN
ajfa-6342	14	30	to	to	PART
ajfa-6342	14	31	be	be	AUX
ajfa-6342	14	32	a	a	DET
ajfa-6342	14	33	direct	direct	ADJ
ajfa-6342	14	34	charge	charge	NOUN
ajfa-6342	14	35	on	on	ADP
ajfa-6342	14	36	public	public	ADJ
ajfa-6342	14	37	fund	fund	NOUN
ajfa-6342	14	38	and	and	CCONJ
ajfa-6342	14	39	not	not	PART
ajfa-6342	14	40	subject	subject	ADJ
ajfa-6342	14	41	to	to	ADP
ajfa-6342	14	42	annual	annual	ADJ
ajfa-6342	14	43	appropriation	appropriation	NOUN
ajfa-6342	14	44	,	,	PUNCT
ajfa-6342	14	45	the	the	DET
ajfa-6342	14	46	auditor	auditor	NOUN
ajfa-6342	14	47	general	general	NOUN
ajfa-6342	14	48	’s	’s	PART
ajfa-6342	14	49	right	right	NOUN
ajfa-6342	14	50	to	to	PART
ajfa-6342	14	51	report	report	VERB
ajfa-6342	14	52	directly	directly	ADV
ajfa-6342	14	53	to	to	ADP
ajfa-6342	14	54	the	the	DET
ajfa-6342	14	55	legislative	legislative	NOUN
ajfa-6342	14	56	rather	rather	ADV
ajfa-6342	14	57	than	than	ADP
ajfa-6342	14	58	to	to	ADP
ajfa-6342	14	59	and	and	CCONJ
ajfa-6342	14	60	through	through	ADP
ajfa-6342	14	61	the	the	DET
ajfa-6342	14	62	executive	executive	NOUN
ajfa-6342	14	63	and	and	CCONJ
ajfa-6342	14	64	to	to	PART
ajfa-6342	14	65	decide	decide	VERB
ajfa-6342	14	66	the	the	DET
ajfa-6342	14	67	nature	nature	NOUN
ajfa-6342	14	68	and	and	CCONJ
ajfa-6342	14	69	timing	timing	NOUN
ajfa-6342	14	70	of	of	ADP
ajfa-6342	14	71	the	the	DET
ajfa-6342	14	72	report	report	NOUN
ajfa-6342	14	73	,	,	PUNCT
ajfa-6342	14	74	the	the	DET
ajfa-6342	14	75	auditor	auditor	NOUN
ajfa-6342	14	76	general	general	NOUN
ajfa-6342	14	77	to	to	PART
ajfa-6342	14	78	have	have	VERB
ajfa-6342	14	79	the	the	DET
ajfa-6342	14	80	power	power	NOUN
ajfa-6342	14	81	to	to	PART
ajfa-6342	14	82	appoint	appoint	VERB
ajfa-6342	14	83	and	and	CCONJ
ajfa-6342	14	84	pay	pay	VERB
ajfa-6342	14	85	the	the	DET
ajfa-6342	14	86	staff	staff	NOUN
ajfa-6342	14	87	in	in	ADP
ajfa-6342	14	88	line	line	NOUN
ajfa-6342	14	89	with	with	ADP
ajfa-6342	14	90	the	the	DET
ajfa-6342	14	91	civil	civil	ADJ
ajfa-6342	14	92	service	service	NOUN
ajfa-6342	14	93	condition	condition	NOUN
ajfa-6342	14	94	but	but	CCONJ
ajfa-6342	14	95	subject	subject	NOUN
ajfa-6342	14	96	to	to	ADP
ajfa-6342	14	97	budgetary	budgetary	ADJ
ajfa-6342	14	98	approval	approval	NOUN
ajfa-6342	14	99	by	by	ADP
ajfa-6342	14	100	the	the	DET
ajfa-6342	14	101	legislature	legislature	NOUN
ajfa-6342	14	102	or	or	CCONJ
ajfa-6342	14	103	a	a	DET
ajfa-6342	14	104	body	body	NOUN
ajfa-6342	14	105	empowered	empower	VERB
ajfa-6342	14	106	to	to	PART
ajfa-6342	14	107	so	so	ADV
ajfa-6342	14	108	by	by	ADP
ajfa-6342	14	109	the	the	DET
ajfa-6342	14	110	legislature	legislature	NOUN
ajfa-6342	14	111	,	,	PUNCT
ajfa-6342	14	112	the	the	DET
ajfa-6342	14	113	auditor	auditor	NOUN
ajfa-6342	14	114	general	general	NOUN
ajfa-6342	14	115	to	to	PART
ajfa-6342	14	116	have	have	VERB
ajfa-6342	14	117	a	a	DET
ajfa-6342	14	118	right	right	NOUN
ajfa-6342	14	119	of	of	ADP
ajfa-6342	14	120	access	access	NOUN
ajfa-6342	14	121	to	to	ADP
ajfa-6342	14	122	papers	paper	NOUN
ajfa-6342	14	123	and	and	CCONJ
ajfa-6342	14	124	information	information	NOUN
ajfa-6342	14	125	and	and	CCONJ
ajfa-6342	14	126	to	to	PART
ajfa-6342	14	127	obtain	obtain	VERB
ajfa-6342	14	128	information	information	NOUN
ajfa-6342	14	129	and	and	CCONJ
ajfa-6342	14	130	explanations	explanation	NOUN
ajfa-6342	14	131	,	,	PUNCT
ajfa-6342	14	132	and	and	CCONJ
ajfa-6342	14	133	that	that	SCONJ
ajfa-6342	14	134	the	the	DET
ajfa-6342	14	135	audit	audit	NOUN
ajfa-6342	14	136	mandate	mandate	NOUN
ajfa-6342	14	137	should	should	AUX
ajfa-6342	14	138	cover	cover	VERB
ajfa-6342	14	139	all	all	DET
ajfa-6342	14	140	public	public	ADJ
ajfa-6342	14	141	enterprises	enterprise	NOUN
ajfa-6342	14	142	(	(	PUNCT
ajfa-6342	14	143	andy	andy	PROPN
ajfa-6342	14	144	,	,	PUNCT
ajfa-6342	14	145	2001	2001	NUM
ajfa-6342	14	146	)	)	PUNCT
ajfa-6342	14	147	.	.	PUNCT
ajfa-6342	15	1	similar	similar	ADJ
ajfa-6342	15	2	provisions	provision	NOUN
ajfa-6342	15	3	can	can	AUX
ajfa-6342	15	4	be	be	AUX
ajfa-6342	15	5	found	find	VERB
ajfa-6342	15	6	in	in	ADP
ajfa-6342	15	7	local	local	ADJ
ajfa-6342	15	8	regulations	regulation	NOUN
ajfa-6342	15	9	such	such	ADJ
ajfa-6342	15	10	as	as	ADP
ajfa-6342	15	11	audit	audit	NOUN
ajfa-6342	15	12	act	act	NOUN
ajfa-6342	15	13	of	of	ADP
ajfa-6342	15	14	1958	1958	NUM
ajfa-6342	15	15	,	,	PUNCT
ajfa-6342	15	16	section	section	NOUN
ajfa-6342	15	17	24	24	NUM
ajfa-6342	15	18	of	of	ADP
ajfa-6342	15	19	the	the	DET
ajfa-6342	15	20	finance	finance	NOUN
ajfa-6342	15	21	(	(	PUNCT
ajfa-6342	15	22	control	control	NOUN
ajfa-6342	15	23	and	and	CCONJ
ajfa-6342	15	24	management	management	NOUN
ajfa-6342	15	25	)	)	PUNCT
ajfa-6342	15	26	act	act	NOUN
ajfa-6342	15	27	of	of	ADP
ajfa-6342	15	28	1958	1958	NUM
ajfa-6342	15	29	,	,	PUNCT
ajfa-6342	15	30	the	the	DET
ajfa-6342	15	31	fiscal	fiscal	ADJ
ajfa-6342	15	32	regulation	regulation	NOUN
ajfa-6342	15	33	of	of	ADP
ajfa-6342	15	34	1976	1976	NUM
ajfa-6342	15	35	,	,	PUNCT
ajfa-6342	15	36	the	the	DET
ajfa-6342	15	37	audit	audit	NOUN
ajfa-6342	15	38	standard	standard	NOUN
ajfa-6342	15	39	,	,	PUNCT
ajfa-6342	15	40	civil	civil	ADJ
ajfa-6342	15	41	service	service	NOUN
ajfa-6342	15	42	rules	rule	NOUN
ajfa-6342	15	43	and	and	CCONJ
ajfa-6342	15	44	section	section	NOUN
ajfa-6342	15	45	85(2	85(2	NUM
ajfa-6342	15	46	)	)	PUNCT
ajfa-6342	15	47	of	of	ADP
ajfa-6342	15	48	the	the	DET
ajfa-6342	15	49	1999	1999	NUM
ajfa-6342	15	50	constitution	constitution	NOUN
ajfa-6342	15	51	of	of	ADP
ajfa-6342	15	52	the	the	DET
ajfa-6342	15	53	federal	federal	PROPN
ajfa-6342	15	54	republic	republic	PROPN
ajfa-6342	15	55	of	of	ADP
ajfa-6342	15	56	nigeria	nigeria	PROPN
ajfa-6342	15	57	(	(	PUNCT
ajfa-6342	15	58	omolehinwa	omolehinwa	PROPN
ajfa-6342	15	59	,	,	PUNCT
ajfa-6342	15	60	2004	2004	NUM
ajfa-6342	15	61	)	)	PUNCT
ajfa-6342	15	62	.	.	PUNCT
ajfa-6342	16	1	however	however	ADV
ajfa-6342	16	2	,	,	PUNCT
ajfa-6342	16	3	it	it	PRON
ajfa-6342	16	4	has	have	AUX
ajfa-6342	16	5	been	be	AUX
ajfa-6342	16	6	recently	recently	ADV
ajfa-6342	16	7	observed	observe	VERB
ajfa-6342	16	8	by	by	ADP
ajfa-6342	16	9	galwene	galwene	NOUN
ajfa-6342	16	10	,	,	PUNCT
ajfa-6342	16	11	(	(	PUNCT
ajfa-6342	16	12	2008	2008	NUM
ajfa-6342	16	13	)	)	PUNCT
ajfa-6342	16	14	that	that	SCONJ
ajfa-6342	16	15	this	this	DET
ajfa-6342	16	16	independence	independence	NOUN
ajfa-6342	16	17	that	that	PRON
ajfa-6342	16	18	is	be	AUX
ajfa-6342	16	19	a	a	DET
ajfa-6342	16	20	panacea	panacea	NOUN
ajfa-6342	16	21	to	to	ADP
ajfa-6342	16	22	the	the	DET
ajfa-6342	16	23	success	success	NOUN
ajfa-6342	16	24	of	of	ADP
ajfa-6342	16	25	any	any	DET
ajfa-6342	16	26	auditing	auditing	NOUN
ajfa-6342	16	27	job	job	NOUN
ajfa-6342	16	28	is	be	AUX
ajfa-6342	16	29	only	only	ADV
ajfa-6342	16	30	a	a	DET
ajfa-6342	16	31	theoretical	theoretical	ADJ
ajfa-6342	16	32	provisions	provision	NOUN
ajfa-6342	16	33	and	and	CCONJ
ajfa-6342	16	34	not	not	PART
ajfa-6342	16	35	being	be	AUX
ajfa-6342	16	36	enjoyed	enjoy	VERB
ajfa-6342	16	37	by	by	ADP
ajfa-6342	16	38	public	public	ADJ
ajfa-6342	16	39	sector	sector	NOUN
ajfa-6342	16	40	auditors	auditor	NOUN
ajfa-6342	16	41	.	.	PUNCT
ajfa-6342	17	1	oladipupo&izedonmi	oladipupo&izedonmi	INTJ
ajfa-6342	17	2	,	,	PUNCT
ajfa-6342	17	3	(	(	PUNCT
ajfa-6342	17	4	2013	2013	NUM
ajfa-6342	17	5	)	)	PUNCT
ajfa-6342	17	6	,	,	PUNCT
ajfa-6342	17	7	stated	state	VERB
ajfa-6342	17	8	that	that	SCONJ
ajfa-6342	17	9	for	for	SCONJ
ajfa-6342	17	10	the	the	DET
ajfa-6342	17	11	audit	audit	NOUN
ajfa-6342	17	12	report	report	NOUN
ajfa-6342	17	13	to	to	PART
ajfa-6342	17	14	be	be	AUX
ajfa-6342	17	15	publicly	publicly	ADV
ajfa-6342	17	16	accepted	accept	VERB
ajfa-6342	17	17	as	as	ADP
ajfa-6342	17	18	reflecting	reflect	VERB
ajfa-6342	17	19	the	the	DET
ajfa-6342	17	20	true	true	ADJ
ajfa-6342	17	21	and	and	CCONJ
ajfa-6342	17	22	fair	fair	ADJ
ajfa-6342	17	23	view	view	NOUN
ajfa-6342	17	24	the	the	DET
ajfa-6342	17	25	organization	organization	NOUN
ajfa-6342	17	26	position	position	NOUN
ajfa-6342	17	27	,	,	PUNCT
ajfa-6342	17	28	auditors	auditor	NOUN
ajfa-6342	17	29	must	must	AUX
ajfa-6342	17	30	be	be	AUX
ajfa-6342	17	31	seen	see	VERB
ajfa-6342	17	32	to	to	PART
ajfa-6342	17	33	be	be	AUX
ajfa-6342	17	34	indeed	indeed	ADV
ajfa-6342	17	35	truly	truly	ADV
ajfa-6342	17	36	independent	independent	ADJ
ajfa-6342	17	37	.	.	PUNCT
ajfa-6342	18	1	in	in	ADP
ajfa-6342	18	2	addition	addition	NOUN
ajfa-6342	18	3	to	to	ADP
ajfa-6342	18	4	technical	technical	ADJ
ajfa-6342	18	5	competence	competence	NOUN
ajfa-6342	18	6	,	,	PUNCT
ajfa-6342	18	7	auditor	auditor	NOUN
ajfa-6342	18	8	independence	independence	NOUN
ajfa-6342	18	9	appears	appear	VERB
ajfa-6342	18	10	to	to	PART
ajfa-6342	18	11	be	be	AUX
ajfa-6342	18	12	the	the	DET
ajfa-6342	18	13	most	most	ADV
ajfa-6342	18	14	important	important	ADJ
ajfa-6342	18	15	factor	factor	NOUN
ajfa-6342	18	16	in	in	ADP
ajfa-6342	18	17	establishing	establish	VERB
ajfa-6342	18	18	the	the	DET
ajfa-6342	18	19	credibility	credibility	NOUN
ajfa-6342	18	20	of	of	ADP
ajfa-6342	18	21	the	the	DET
ajfa-6342	18	22	audit	audit	NOUN
ajfa-6342	18	23	opinion	opinion	NOUN
ajfa-6342	18	24	(	(	PUNCT
ajfa-6342	18	25	baker	baker	NOUN
ajfa-6342	18	26	,	,	PUNCT
ajfa-6342	18	27	2005	2005	NUM
ajfa-6342	18	28	)	)	PUNCT
ajfa-6342	18	29	.	.	PUNCT
ajfa-6342	19	1	therefore	therefore	ADV
ajfa-6342	19	2	,	,	PUNCT
ajfa-6342	19	3	considering	consider	VERB
ajfa-6342	19	4	the	the	DET
ajfa-6342	19	5	significant	significant	ADJ
ajfa-6342	19	6	role	role	NOUN
ajfa-6342	19	7	of	of	ADP
ajfa-6342	19	8	audit	audit	NOUN
ajfa-6342	19	9	report	report	NOUN
ajfa-6342	19	10	in	in	ADP
ajfa-6342	19	11	improving	improve	VERB
ajfa-6342	19	12	the	the	DET
ajfa-6342	19	13	quality	quality	NOUN
ajfa-6342	19	14	of	of	ADP
ajfa-6342	19	15	financial	financial	ADJ
ajfa-6342	19	16	statement	statement	NOUN
ajfa-6342	19	17	,	,	PUNCT
ajfa-6342	19	18	this	this	DET
ajfa-6342	19	19	study	study	NOUN
ajfa-6342	19	20	attempted	attempt	VERB
ajfa-6342	19	21	to	to	PART
ajfa-6342	19	22	investigate	investigate	VERB
ajfa-6342	19	23	the	the	DET
ajfa-6342	19	24	level	level	NOUN
ajfa-6342	19	25	of	of	ADP
ajfa-6342	19	26	independence	independence	NOUN
ajfa-6342	19	27	being	be	AUX
ajfa-6342	19	28	enjoyed	enjoy	VERB
ajfa-6342	19	29	by	by	ADP
ajfa-6342	19	30	the	the	DET
ajfa-6342	19	31	auditors	auditor	NOUN
ajfa-6342	19	32	at	at	ADP
ajfa-6342	19	33	the	the	DET
ajfa-6342	19	34	three	three	NUM
ajfa-6342	19	35	tiers	tier	NOUN
ajfa-6342	19	36	of	of	ADP
ajfa-6342	19	37	government	government	NOUN
ajfa-6342	19	38	in	in	ADP
ajfa-6342	19	39	nigeria	nigeria	PROPN
ajfa-6342	19	40	(	(	PUNCT
ajfa-6342	19	41	federal	federal	ADJ
ajfa-6342	19	42	,	,	PUNCT
ajfa-6342	19	43	states	state	NOUN
ajfa-6342	19	44	and	and	CCONJ
ajfa-6342	19	45	local	local	ADJ
ajfa-6342	19	46	governments	government	NOUN
ajfa-6342	19	47	)	)	PUNCT
ajfa-6342	19	48	compare	compare	VERB
ajfa-6342	19	49	to	to	ADP
ajfa-6342	19	50	their	their	PRON
ajfa-6342	19	51	counterparts	counterpart	NOUN
ajfa-6342	19	52	in	in	ADP
ajfa-6342	19	53	the	the	DET
ajfa-6342	19	54	private	private	ADJ
ajfa-6342	19	55	sectors.nigeria	sectors.nigeria	PROPN
ajfa-6342	19	56	democratic	democratic	ADJ
ajfa-6342	19	57	system	system	NOUN
ajfa-6342	19	58	is	be	AUX
ajfa-6342	19	59	structured	structure	VERB
ajfa-6342	19	60	into	into	ADP
ajfa-6342	19	61	three	three	NUM
ajfa-6342	19	62	tiers	tier	NOUN
ajfa-6342	19	63	with	with	ADP
ajfa-6342	19	64	each	each	DET
ajfa-6342	19	65	government	government	NOUN
ajfa-6342	19	66	holding	hold	VERB
ajfa-6342	19	67	a	a	DET
ajfa-6342	19	68	separate	separate	ADJ
ajfa-6342	19	69	and	and	CCONJ
ajfa-6342	19	70	distinct	distinct	ADJ
ajfa-6342	19	71	account	account	NOUN
ajfa-6342	19	72	as	as	SCONJ
ajfa-6342	19	73	allocated	allocate	VERB
ajfa-6342	19	74	from	from	ADP
ajfa-6342	19	75	the	the	DET
ajfa-6342	19	76	federal	federal	ADJ
ajfa-6342	19	77	treasury	treasury	NOUN
ajfa-6342	19	78	and	and	CCONJ
ajfa-6342	19	79	in	in	ADP
ajfa-6342	19	80	addition	addition	NOUN
ajfa-6342	19	81	to	to	ADP
ajfa-6342	19	82	other	other	ADJ
ajfa-6342	19	83	revenue	revenue	NOUN
ajfa-6342	19	84	derived	derive	VERB
ajfa-6342	19	85	frominternally	frominternally	ADV
ajfa-6342	19	86	generated	generate	VERB
ajfa-6342	19	87	revenue	revenue	NOUN
ajfa-6342	19	88	such	such	ADJ
ajfa-6342	19	89	as	as	ADP
ajfa-6342	19	90	taxes	taxis	NOUN
ajfa-6342	19	91	and	and	CCONJ
ajfa-6342	19	92	levies	levy	NOUN
ajfa-6342	19	93	.	.	PUNCT
ajfa-6342	20	1	this	this	PRON
ajfa-6342	20	2	in	in	ADP
ajfa-6342	20	3	turn	turn	NOUN
ajfa-6342	20	4	,	,	PUNCT
ajfa-6342	20	5	has	have	AUX
ajfa-6342	20	6	put	put	VERB
ajfa-6342	20	7	a	a	DET
ajfa-6342	20	8	responsibility	responsibility	NOUN
ajfa-6342	20	9	on	on	ADP
ajfa-6342	20	10	the	the	DET
ajfa-6342	20	11	leadership	leadership	NOUN
ajfa-6342	20	12	and	and	CCONJ
ajfa-6342	20	13	management	management	NOUN
ajfa-6342	20	14	of	of	ADP
ajfa-6342	20	15	these	these	DET
ajfa-6342	20	16	tiers	tier	NOUN
ajfa-6342	20	17	of	of	ADP
ajfa-6342	20	18	government	government	NOUN
ajfa-6342	20	19	to	to	PART
ajfa-6342	20	20	render	render	VERB
ajfa-6342	20	21	a	a	DET
ajfa-6342	20	22	stewardship	stewardship	NOUN
ajfa-6342	20	23	report	report	NOUN
ajfa-6342	20	24	to	to	ADP
ajfa-6342	20	25	the	the	DET
ajfa-6342	20	26	citizenry	citizenry	NOUN
ajfa-6342	20	27	who	who	PRON
ajfa-6342	20	28	have	have	AUX
ajfa-6342	20	29	given	give	VERB
ajfa-6342	20	30	them	they	PRON
ajfa-6342	20	31	the	the	DET
ajfa-6342	20	32	mandate	mandate	NOUN
ajfa-6342	20	33	to	to	PART
ajfa-6342	20	34	manage	manage	VERB
ajfa-6342	20	35	their	their	PRON
ajfa-6342	20	36	resource	resource	NOUN
ajfa-6342	20	37	.	.	PUNCT
ajfa-6342	21	1	however	however	ADV
ajfa-6342	21	2	,	,	PUNCT
ajfa-6342	21	3	for	for	ADP
ajfa-6342	21	4	these	these	DET
ajfa-6342	21	5	reports	report	NOUN
ajfa-6342	21	6	to	to	PART
ajfa-6342	21	7	achieve	achieve	VERB
ajfa-6342	21	8	its	its	PRON
ajfa-6342	21	9	intended	intended	ADJ
ajfa-6342	21	10	purpose	purpose	NOUN
ajfa-6342	21	11	there	there	PRON
ajfa-6342	21	12	is	be	VERB
ajfa-6342	21	13	a	a	DET
ajfa-6342	21	14	need	need	NOUN
ajfa-6342	21	15	for	for	ADP
ajfa-6342	21	16	the	the	DET
ajfa-6342	21	17	provision	provision	NOUN
ajfa-6342	21	18	of	of	ADP
ajfa-6342	21	19	written	write	VERB
ajfa-6342	21	20	reasonable	reasonable	ADJ
ajfa-6342	21	21	assurance	assurance	NOUN
ajfa-6342	21	22	from	from	ADP
ajfa-6342	21	23	independent	independent	ADJ
ajfa-6342	21	24	sources	source	NOUN
ajfa-6342	21	25	that	that	SCONJ
ajfa-6342	21	26	the	the	DET
ajfa-6342	21	27	financial	financial	ADJ
ajfa-6342	21	28	statements	statement	NOUN
ajfa-6342	21	29	present	present	VERB
ajfa-6342	21	30	a	a	DET
ajfa-6342	21	31	true	true	ADJ
ajfa-6342	21	32	and	and	CCONJ
ajfa-6342	21	33	fair	fair	ADJ
ajfa-6342	21	34	view	view	NOUN
ajfa-6342	21	35	in	in	ADP
ajfa-6342	21	36	accordance	accordance	NOUN
ajfa-6342	21	37	with	with	ADP
ajfa-6342	21	38	the	the	DET
ajfa-6342	21	39	accounting	accounting	NOUN
ajfa-6342	21	40	standards	standard	NOUN
ajfa-6342	21	41	(	(	PUNCT
ajfa-6342	21	42	oladipupo&izedonmi	oladipupo&izedonmi	INTJ
ajfa-6342	21	43	,	,	PUNCT
ajfa-6342	21	44	2013	2013	NUM
ajfa-6342	21	45	)	)	PUNCT
ajfa-6342	21	46	.	.	PUNCT
ajfa-6342	22	1	1.2	1.2	NUM
ajfa-6342	22	2	statement	statement	NOUN
ajfa-6342	22	3	of	of	ADP
ajfa-6342	22	4	problem	problem	NOUN
ajfa-6342	22	5	recent	recent	ADJ
ajfa-6342	22	6	corporate	corporate	ADJ
ajfa-6342	22	7	scandals	scandal	NOUN
ajfa-6342	22	8	and	and	CCONJ
ajfa-6342	22	9	legislation	legislation	NOUN
ajfa-6342	22	10	like	like	ADP
ajfa-6342	22	11	the	the	DET
ajfa-6342	22	12	sarbanes	sarbanes	PROPN
ajfa-6342	22	13	-	-	PUNCT
ajfa-6342	22	14	oxley	oxley	ADJ
ajfa-6342	22	15	act	act	NOUN
ajfa-6342	22	16	have	have	AUX
ajfa-6342	22	17	spurred	spur	VERB
ajfa-6342	22	18	the	the	DET
ajfa-6342	22	19	public	public	NOUN
ajfa-6342	22	20	to	to	PART
ajfa-6342	22	21	focus	focus	VERB
ajfa-6342	22	22	on	on	ADP
ajfa-6342	22	23	the	the	DET
ajfa-6342	22	24	importance	importance	NOUN
ajfa-6342	22	25	of	of	ADP
ajfa-6342	22	26	governance	governance	NOUN
ajfa-6342	22	27	(	(	PUNCT
ajfa-6342	22	28	nashuwa	nashuwa	ADJ
ajfa-6342	22	29	,	,	PUNCT
ajfa-6342	22	30	2005	2005	NUM
ajfa-6342	22	31	)	)	PUNCT
ajfa-6342	22	32	.	.	PUNCT
ajfa-6342	23	1	according	accord	VERB
ajfa-6342	23	2	to	to	ADP
ajfa-6342	23	3	john	john	PROPN
ajfa-6342	23	4	,	,	PUNCT
ajfa-6342	23	5	(	(	PUNCT
ajfa-6342	23	6	1995	1995	NUM
ajfa-6342	23	7	)	)	PUNCT
ajfa-6342	23	8	asian	asian	ADJ
ajfa-6342	23	9	journal	journal	NOUN
ajfa-6342	23	10	of	of	ADP
ajfa-6342	23	11	finance	finance	PROPN
ajfa-6342	23	12	&	&	CCONJ
ajfa-6342	23	13	accounting	accounting	PROPN
ajfa-6342	23	14	issn	issn	PROPN
ajfa-6342	23	15	1946	1946	NUM
ajfa-6342	23	16	-	-	PUNCT
ajfa-6342	23	17	052x	052x	PROPN
ajfa-6342	23	18	2014	2014	NUM
ajfa-6342	23	19	,	,	PUNCT
ajfa-6342	23	20	vol	vol	NOUN
ajfa-6342	23	21	.	.	PROPN
ajfa-6342	23	22	6	6	NUM
ajfa-6342	23	23	,	,	PUNCT
ajfa-6342	23	24	no	no	INTJ
ajfa-6342	23	25	.	.	NOUN
ajfa-6342	23	26	2	2	NUM
ajfa-6342	23	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	23	28	490	490	NUM
ajfa-6342	23	29	governance	governance	NOUN
ajfa-6342	23	30	is	be	AUX
ajfa-6342	23	31	not	not	PART
ajfa-6342	23	32	limited	limit	VERB
ajfa-6342	23	33	to	to	ADP
ajfa-6342	23	34	business	business	NOUN
ajfa-6342	23	35	entities	entity	NOUN
ajfa-6342	23	36	:	:	PUNCT
ajfa-6342	23	37	it	it	PRON
ajfa-6342	23	38	is	be	AUX
ajfa-6342	23	39	important	important	ADJ
ajfa-6342	23	40	to	to	ADP
ajfa-6342	23	41	public	public	ADJ
ajfa-6342	23	42	sector	sector	NOUN
ajfa-6342	23	43	entities	entity	NOUN
ajfa-6342	23	44	as	as	ADV
ajfa-6342	23	45	well	well	ADV
ajfa-6342	23	46	.	.	PUNCT
ajfa-6342	24	1	public	public	ADJ
ajfa-6342	24	2	sector	sector	NOUN
ajfa-6342	24	3	entities	entity	NOUN
ajfa-6342	24	4	include	include	VERB
ajfa-6342	24	5	state	state	NOUN
ajfa-6342	24	6	and	and	CCONJ
ajfa-6342	24	7	local	local	ADJ
ajfa-6342	24	8	governments	government	NOUN
ajfa-6342	24	9	,	,	PUNCT
ajfa-6342	24	10	federal	federal	ADJ
ajfa-6342	24	11	agencies	agency	NOUN
ajfa-6342	24	12	,	,	PUNCT
ajfa-6342	24	13	public	public	ADJ
ajfa-6342	24	14	utilities	utility	NOUN
ajfa-6342	24	15	,	,	PUNCT
ajfa-6342	24	16	hospitals	hospital	NOUN
ajfa-6342	24	17	,	,	PUNCT
ajfa-6342	24	18	colleges	college	NOUN
ajfa-6342	24	19	and	and	CCONJ
ajfa-6342	24	20	universities	university	NOUN
ajfa-6342	24	21	,	,	PUNCT
ajfa-6342	24	22	pension	pension	NOUN
ajfa-6342	24	23	plans	plan	NOUN
ajfa-6342	24	24	,	,	PUNCT
ajfa-6342	24	25	city	city	NOUN
ajfa-6342	24	26	councils	council	NOUN
ajfa-6342	24	27	,	,	PUNCT
ajfa-6342	24	28	boards	board	NOUN
ajfa-6342	24	29	of	of	ADP
ajfa-6342	24	30	trustees	trustee	NOUN
ajfa-6342	24	31	,	,	PUNCT
ajfa-6342	24	32	legislatures	legislature	NOUN
ajfa-6342	24	33	,	,	PUNCT
ajfa-6342	24	34	and	and	CCONJ
ajfa-6342	24	35	boards	board	NOUN
ajfa-6342	24	36	of	of	ADP
ajfa-6342	24	37	governors	governor	NOUN
ajfa-6342	24	38	(	(	PUNCT
ajfa-6342	24	39	doyle	doyle	NOUN
ajfa-6342	24	40	,	,	PUNCT
ajfa-6342	24	41	2005	2005	NUM
ajfa-6342	24	42	)	)	PUNCT
ajfa-6342	24	43	.	.	PUNCT
ajfa-6342	25	1	governance	governance	NOUN
ajfa-6342	25	2	in	in	ADP
ajfa-6342	25	3	the	the	DET
ajfa-6342	25	4	public	public	ADJ
ajfa-6342	25	5	sector	sector	NOUN
ajfa-6342	25	6	deserves	deserve	VERB
ajfa-6342	25	7	the	the	DET
ajfa-6342	25	8	same	same	ADJ
ajfa-6342	25	9	attention	attention	NOUN
ajfa-6342	25	10	as	as	ADP
ajfa-6342	25	11	governance	governance	NOUN
ajfa-6342	25	12	in	in	ADP
ajfa-6342	25	13	the	the	DET
ajfa-6342	25	14	corporate	corporate	ADJ
ajfa-6342	25	15	sector	sector	NOUN
ajfa-6342	25	16	.	.	PUNCT
ajfa-6342	26	1	while	while	SCONJ
ajfa-6342	26	2	unethical	unethical	ADJ
ajfa-6342	26	3	behavior	behavior	NOUN
ajfa-6342	26	4	in	in	ADP
ajfa-6342	26	5	the	the	DET
ajfa-6342	26	6	corporate	corporate	ADJ
ajfa-6342	26	7	sector	sector	NOUN
ajfa-6342	26	8	impacts	impact	VERB
ajfa-6342	26	9	the	the	DET
ajfa-6342	26	10	shareholders	shareholder	NOUN
ajfa-6342	26	11	of	of	ADP
ajfa-6342	26	12	a	a	DET
ajfa-6342	26	13	company	company	NOUN
ajfa-6342	26	14	,	,	PUNCT
ajfa-6342	26	15	unethical	unethical	ADJ
ajfa-6342	26	16	behavior	behavior	NOUN
ajfa-6342	26	17	in	in	ADP
ajfa-6342	26	18	the	the	DET
ajfa-6342	26	19	public	public	ADJ
ajfa-6342	26	20	sector	sector	NOUN
ajfa-6342	26	21	impacts	impact	VERB
ajfa-6342	26	22	all	all	DET
ajfa-6342	26	23	taxpayers	taxpayer	NOUN
ajfa-6342	26	24	and	and	CCONJ
ajfa-6342	26	25	citizens	citizen	NOUN
ajfa-6342	26	26	(	(	PUNCT
ajfa-6342	26	27	muhamad&kabhari	muhamad&kabhari	NOUN
ajfa-6342	26	28	,	,	PUNCT
ajfa-6342	26	29	2006	2006	NUM
ajfa-6342	26	30	)	)	PUNCT
ajfa-6342	26	31	.	.	PUNCT
ajfa-6342	27	1	in	in	ADP
ajfa-6342	27	2	other	other	ADJ
ajfa-6342	27	3	words	word	NOUN
ajfa-6342	27	4	,	,	PUNCT
ajfa-6342	27	5	government	government	NOUN
ajfa-6342	27	6	programs	program	NOUN
ajfa-6342	27	7	should	should	AUX
ajfa-6342	27	8	be	be	AUX
ajfa-6342	27	9	managed	manage	VERB
ajfa-6342	27	10	in	in	ADP
ajfa-6342	27	11	a	a	DET
ajfa-6342	27	12	way	way	NOUN
ajfa-6342	27	13	which	which	PRON
ajfa-6342	27	14	represents	represent	VERB
ajfa-6342	27	15	value	value	NOUN
ajfa-6342	27	16	for	for	ADP
ajfa-6342	27	17	money	money	NOUN
ajfa-6342	27	18	for	for	ADP
ajfa-6342	27	19	the	the	DET
ajfa-6342	27	20	taxpaying	taxpaying	NOUN
ajfa-6342	27	21	community	community	NOUN
ajfa-6342	27	22	.	.	PUNCT
ajfa-6342	28	1	however	however	ADV
ajfa-6342	28	2	,	,	PUNCT
ajfa-6342	28	3	the	the	DET
ajfa-6342	28	4	recent	recent	ADJ
ajfa-6342	28	5	scandals	scandal	NOUN
ajfa-6342	28	6	involving	involve	VERB
ajfa-6342	28	7	long	long	ADJ
ajfa-6342	28	8	island	island	NOUN
ajfa-6342	28	9	school	school	NOUN
ajfa-6342	28	10	districts	district	NOUN
ajfa-6342	28	11	illustrate	illustrate	VERB
ajfa-6342	28	12	all	all	ADV
ajfa-6342	28	13	too	too	ADV
ajfa-6342	28	14	well	well	ADV
ajfa-6342	28	15	that	that	SCONJ
ajfa-6342	28	16	this	this	DET
ajfa-6342	28	17	objective	objective	NOUN
ajfa-6342	28	18	has	have	AUX
ajfa-6342	28	19	not	not	PART
ajfa-6342	28	20	been	be	AUX
ajfa-6342	28	21	achieved	achieve	VERB
ajfa-6342	28	22	even	even	ADV
ajfa-6342	28	23	in	in	ADP
ajfa-6342	28	24	the	the	DET
ajfa-6342	28	25	developed	develop	VERB
ajfa-6342	28	26	societies	society	NOUN
ajfa-6342	28	27	(	(	PUNCT
ajfa-6342	28	28	nashuwa	nashuwa	ADJ
ajfa-6342	28	29	,	,	PUNCT
ajfa-6342	28	30	2005	2005	NUM
ajfa-6342	28	31	)	)	PUNCT
ajfa-6342	28	32	.	.	PUNCT
ajfa-6342	29	1	the	the	DET
ajfa-6342	29	2	government	government	NOUN
ajfa-6342	29	3	is	be	AUX
ajfa-6342	29	4	obliged	oblige	VERB
ajfa-6342	29	5	to	to	PART
ajfa-6342	29	6	account	account	VERB
ajfa-6342	29	7	to	to	ADP
ajfa-6342	29	8	taxpayers	taxpayer	NOUN
ajfa-6342	29	9	for	for	ADP
ajfa-6342	29	10	its	its	PRON
ajfa-6342	29	11	management	management	NOUN
ajfa-6342	29	12	of	of	ADP
ajfa-6342	29	13	public	public	ADJ
ajfa-6342	29	14	funds	fund	NOUN
ajfa-6342	29	15	and	and	CCONJ
ajfa-6342	29	16	services	service	NOUN
ajfa-6342	29	17	.	.	PUNCT
ajfa-6342	30	1	it	it	PRON
ajfa-6342	30	2	must	must	AUX
ajfa-6342	30	3	ensure	ensure	VERB
ajfa-6342	30	4	that	that	SCONJ
ajfa-6342	30	5	funds	fund	NOUN
ajfa-6342	30	6	are	be	AUX
ajfa-6342	30	7	properly	properly	ADV
ajfa-6342	30	8	raised	raise	VERB
ajfa-6342	30	9	,	,	PUNCT
ajfa-6342	30	10	protected	protect	VERB
ajfa-6342	30	11	from	from	ADP
ajfa-6342	30	12	loss	loss	NOUN
ajfa-6342	30	13	,	,	PUNCT
ajfa-6342	30	14	and	and	CCONJ
ajfa-6342	30	15	spent	spend	VERB
ajfa-6342	30	16	with	with	ADP
ajfa-6342	30	17	maximum	maximum	ADJ
ajfa-6342	30	18	efficiency	efficiency	NOUN
ajfa-6342	30	19	and	and	CCONJ
ajfa-6342	30	20	effectiveness	effectiveness	NOUN
ajfa-6342	30	21	for	for	ADP
ajfa-6342	30	22	the	the	DET
ajfa-6342	30	23	purposes	purpose	NOUN
ajfa-6342	30	24	approved	approve	VERB
ajfa-6342	30	25	by	by	ADP
ajfa-6342	30	26	parliament	parliament	NOUN
ajfa-6342	30	27	(	(	PUNCT
ajfa-6342	30	28	doyle	doyle	NOUN
ajfa-6342	30	29	,	,	PUNCT
ajfa-6342	30	30	2005	2005	NUM
ajfa-6342	30	31	)	)	PUNCT
ajfa-6342	30	32	.	.	PUNCT
ajfa-6342	31	1	consequently	consequently	ADV
ajfa-6342	31	2	,	,	PUNCT
ajfa-6342	31	3	for	for	ADP
ajfa-6342	31	4	effective	effective	ADJ
ajfa-6342	31	5	functioning	functioning	NOUN
ajfa-6342	31	6	of	of	ADP
ajfa-6342	31	7	the	the	DET
ajfa-6342	31	8	management	management	NOUN
ajfa-6342	31	9	,	,	PUNCT
ajfa-6342	31	10	there	there	PRON
ajfa-6342	31	11	is	be	VERB
ajfa-6342	31	12	a	a	DET
ajfa-6342	31	13	need	need	NOUN
ajfa-6342	31	14	for	for	ADP
ajfa-6342	31	15	independent	independent	ADJ
ajfa-6342	31	16	monitoring	monitoring	NOUN
ajfa-6342	31	17	in	in	ADP
ajfa-6342	31	18	form	form	NOUN
ajfa-6342	31	19	of	of	ADP
ajfa-6342	31	20	auditing	auditing	NOUN
ajfa-6342	31	21	.	.	PUNCT
ajfa-6342	32	1	therefore	therefore	ADV
ajfa-6342	32	2	,	,	PUNCT
ajfa-6342	32	3	u.s	u.s	PROPN
ajfa-6342	32	4	.	.	PROPN
ajfa-6342	32	5	government	government	NOUN
ajfa-6342	32	6	accountability	accountability	NOUN
ajfa-6342	32	7	office	office	NOUN
ajfa-6342	32	8	(	(	PUNCT
ajfa-6342	32	9	gao	gao	PROPN
ajfa-6342	32	10	)	)	PUNCT
ajfa-6342	32	11	in	in	ADP
ajfa-6342	32	12	2003	2003	NUM
ajfa-6342	32	13	,	,	PUNCT
ajfa-6342	32	14	recommend	recommend	VERB
ajfa-6342	32	15	that	that	SCONJ
ajfa-6342	32	16	public	public	ADJ
ajfa-6342	32	17	sector	sector	NOUN
ajfa-6342	32	18	entities	entity	NOUN
ajfa-6342	32	19	consider	consider	VERB
ajfa-6342	32	20	the	the	DET
ajfa-6342	32	21	benefit	benefit	NOUN
ajfa-6342	32	22	of	of	ADP
ajfa-6342	32	23	strengthening	strengthen	VERB
ajfa-6342	32	24	the	the	DET
ajfa-6342	32	25	independence	independence	NOUN
ajfa-6342	32	26	of	of	ADP
ajfa-6342	32	27	auditor	auditor	NOUN
ajfa-6342	32	28	general	general	NOUN
ajfa-6342	32	29	.	.	PUNCT
ajfa-6342	33	1	1.3	1.3	NUM
ajfa-6342	33	2	aims	aim	NOUN
ajfa-6342	33	3	and	and	CCONJ
ajfa-6342	33	4	objectives	objective	NOUN
ajfa-6342	33	5	of	of	ADP
ajfa-6342	33	6	the	the	DET
ajfa-6342	33	7	study	study	NOUN
ajfa-6342	33	8	primarily	primarily	ADV
ajfa-6342	33	9	,	,	PUNCT
ajfa-6342	33	10	the	the	DET
ajfa-6342	33	11	study	study	NOUN
ajfa-6342	33	12	aim	aim	VERB
ajfa-6342	33	13	at	at	ADP
ajfa-6342	33	14	investigating	investigate	VERB
ajfa-6342	33	15	the	the	DET
ajfa-6342	33	16	extent	extent	NOUN
ajfa-6342	33	17	to	to	PART
ajfa-6342	33	18	which	which	PRON
ajfa-6342	33	19	public	public	ADJ
ajfa-6342	33	20	sector	sector	NOUN
ajfa-6342	33	21	audit	audit	NOUN
ajfa-6342	33	22	independence	independence	NOUN
ajfa-6342	33	23	is	be	AUX
ajfa-6342	33	24	achieved	achieve	VERB
ajfa-6342	33	25	and	and	CCONJ
ajfa-6342	33	26	how	how	SCONJ
ajfa-6342	33	27	this	this	DET
ajfa-6342	33	28	independence	independence	NOUN
ajfa-6342	33	29	is	be	AUX
ajfa-6342	33	30	achieved	achieve	VERB
ajfa-6342	33	31	in	in	ADP
ajfa-6342	33	32	the	the	DET
ajfa-6342	33	33	nigeria	nigeria	PROPN
ajfa-6342	33	34	public	public	ADJ
ajfa-6342	33	35	sector	sector	NOUN
ajfa-6342	33	36	organizations	organization	NOUN
ajfa-6342	33	37	.	.	PUNCT
ajfa-6342	34	1	the	the	DET
ajfa-6342	34	2	specific	specific	ADJ
ajfa-6342	34	3	objectives	objective	NOUN
ajfa-6342	34	4	include	include	VERB
ajfa-6342	34	5	:	:	PUNCT
ajfa-6342	34	6	(	(	PUNCT
ajfa-6342	34	7	i	i	NOUN
ajfa-6342	34	8	)	)	PUNCT
ajfa-6342	34	9	to	to	PART
ajfa-6342	34	10	investigate	investigate	VERB
ajfa-6342	34	11	the	the	DET
ajfa-6342	34	12	extent	extent	NOUN
ajfa-6342	34	13	to	to	PART
ajfa-6342	34	14	which	which	PRON
ajfa-6342	34	15	investigative	investigative	ADJ
ajfa-6342	34	16	independence	independence	NOUN
ajfa-6342	34	17	is	be	AUX
ajfa-6342	34	18	achieved	achieve	VERB
ajfa-6342	34	19	in	in	ADP
ajfa-6342	34	20	the	the	DET
ajfa-6342	34	21	public	public	ADJ
ajfa-6342	34	22	sector	sector	NOUN
ajfa-6342	34	23	organizations	organization	NOUN
ajfa-6342	34	24	.	.	PUNCT
ajfa-6342	35	1	(	(	PUNCT
ajfa-6342	35	2	ii	ii	NOUN
ajfa-6342	35	3	)	)	PUNCT
ajfa-6342	35	4	to	to	PART
ajfa-6342	35	5	investigate	investigate	VERB
ajfa-6342	35	6	the	the	DET
ajfa-6342	35	7	extent	extent	NOUN
ajfa-6342	35	8	to	to	PART
ajfa-6342	35	9	which	which	PRON
ajfa-6342	35	10	reporting	report	VERB
ajfa-6342	35	11	independence	independence	NOUN
ajfa-6342	35	12	is	be	AUX
ajfa-6342	35	13	achieved	achieve	VERB
ajfa-6342	35	14	in	in	ADP
ajfa-6342	35	15	the	the	DET
ajfa-6342	35	16	public	public	ADJ
ajfa-6342	35	17	sector	sector	NOUN
ajfa-6342	35	18	organizations	organization	NOUN
ajfa-6342	35	19	(	(	PUNCT
ajfa-6342	35	20	iii	iii	NOUN
ajfa-6342	35	21	)	)	PUNCT
ajfa-6342	35	22	to	to	PART
ajfa-6342	35	23	investigate	investigate	VERB
ajfa-6342	35	24	the	the	DET
ajfa-6342	35	25	extent	extent	NOUN
ajfa-6342	35	26	to	to	PART
ajfa-6342	35	27	which	which	PRON
ajfa-6342	35	28	financial	financial	ADJ
ajfa-6342	35	29	independence	independence	NOUN
ajfa-6342	35	30	is	be	AUX
ajfa-6342	35	31	achieved	achieve	VERB
ajfa-6342	35	32	in	in	ADP
ajfa-6342	35	33	the	the	DET
ajfa-6342	35	34	public	public	ADJ
ajfa-6342	35	35	sector	sector	NOUN
ajfa-6342	35	36	organizations	organization	NOUN
ajfa-6342	35	37	.	.	PUNCT
ajfa-6342	36	1	(	(	PUNCT
ajfa-6342	36	2	iv	iv	X
ajfa-6342	36	3	)	)	PUNCT
ajfa-6342	36	4	to	to	PART
ajfa-6342	36	5	determine	determine	VERB
ajfa-6342	36	6	the	the	DET
ajfa-6342	36	7	effect	effect	NOUN
ajfa-6342	36	8	of	of	ADP
ajfa-6342	36	9	investigative	investigative	ADJ
ajfa-6342	36	10	independence	independence	NOUN
ajfa-6342	36	11	,	,	PUNCT
ajfa-6342	36	12	reporting	report	VERB
ajfa-6342	36	13	independence	independence	NOUN
ajfa-6342	36	14	,	,	PUNCT
ajfa-6342	36	15	financial	financial	ADJ
ajfa-6342	36	16	independence	independence	NOUN
ajfa-6342	36	17	on	on	ADP
ajfa-6342	36	18	the	the	DET
ajfa-6342	36	19	quality	quality	NOUN
ajfa-6342	36	20	of	of	ADP
ajfa-6342	36	21	audit	audit	NOUN
ajfa-6342	36	22	assignment	assignment	NOUN
ajfa-6342	36	23	in	in	ADP
ajfa-6342	36	24	the	the	DET
ajfa-6342	36	25	public	public	ADJ
ajfa-6342	36	26	sector	sector	NOUN
ajfa-6342	36	27	organizations	organization	NOUN
ajfa-6342	36	28	.	.	PUNCT
ajfa-6342	37	1	1.4	1.4	NUM
ajfa-6342	37	2	significance	significance	NOUN
ajfa-6342	37	3	of	of	ADP
ajfa-6342	37	4	the	the	DET
ajfa-6342	37	5	study	study	NOUN
ajfa-6342	37	6	this	this	DET
ajfa-6342	37	7	study	study	NOUN
ajfa-6342	37	8	contributes	contribute	VERB
ajfa-6342	37	9	to	to	ADP
ajfa-6342	37	10	the	the	DET
ajfa-6342	37	11	existing	exist	VERB
ajfa-6342	37	12	body	body	NOUN
ajfa-6342	37	13	of	of	ADP
ajfa-6342	37	14	knowledge	knowledge	NOUN
ajfa-6342	37	15	,	,	PUNCT
ajfa-6342	37	16	as	as	ADV
ajfa-6342	37	17	well	well	ADV
ajfa-6342	37	18	as	as	ADP
ajfa-6342	37	19	make	make	VERB
ajfa-6342	37	20	up	up	ADP
ajfa-6342	37	21	for	for	ADP
ajfa-6342	37	22	the	the	DET
ajfa-6342	37	23	paucity	paucity	NOUN
ajfa-6342	37	24	of	of	ADP
ajfa-6342	37	25	scholarly	scholarly	ADJ
ajfa-6342	37	26	papers	paper	NOUN
ajfa-6342	37	27	in	in	ADP
ajfa-6342	37	28	nigeria	nigeria	PROPN
ajfa-6342	37	29	on	on	ADP
ajfa-6342	37	30	independence	independence	NOUN
ajfa-6342	37	31	of	of	ADP
ajfa-6342	37	32	public	public	ADJ
ajfa-6342	37	33	sector	sector	NOUN
ajfa-6342	37	34	auditors	auditor	NOUN
ajfa-6342	37	35	.	.	PUNCT
ajfa-6342	38	1	also	also	ADV
ajfa-6342	38	2	,	,	PUNCT
ajfa-6342	38	3	the	the	DET
ajfa-6342	38	4	findings	finding	NOUN
ajfa-6342	38	5	of	of	ADP
ajfa-6342	38	6	this	this	DET
ajfa-6342	38	7	study	study	NOUN
ajfa-6342	38	8	will	will	AUX
ajfa-6342	38	9	aid	aid	VERB
ajfa-6342	38	10	an	an	DET
ajfa-6342	38	11	efficient	efficient	ADJ
ajfa-6342	38	12	and	and	CCONJ
ajfa-6342	38	13	effective	effective	ADJ
ajfa-6342	38	14	performance	performance	NOUN
ajfa-6342	38	15	of	of	ADP
ajfa-6342	38	16	duties	duty	NOUN
ajfa-6342	38	17	by	by	ADP
ajfa-6342	38	18	the	the	DET
ajfa-6342	38	19	auditor	auditor	NOUN
ajfa-6342	38	20	generals	general	NOUN
ajfa-6342	38	21	in	in	ADP
ajfa-6342	38	22	nigeria	nigeria	PROPN
ajfa-6342	38	23	.	.	PUNCT
ajfa-6342	39	1	regulatory	regulatory	ADJ
ajfa-6342	39	2	authorities	authority	NOUN
ajfa-6342	39	3	will	will	AUX
ajfa-6342	39	4	also	also	ADV
ajfa-6342	39	5	find	find	VERB
ajfa-6342	39	6	the	the	DET
ajfa-6342	39	7	study	study	NOUN
ajfa-6342	39	8	helpful	helpful	ADJ
ajfa-6342	39	9	in	in	ADP
ajfa-6342	39	10	policy	policy	NOUN
ajfa-6342	39	11	making	making	NOUN
ajfa-6342	39	12	and	and	CCONJ
ajfa-6342	39	13	implementation	implementation	NOUN
ajfa-6342	39	14	.	.	PUNCT
ajfa-6342	40	1	asian	asian	ADJ
ajfa-6342	40	2	journal	journal	PROPN
ajfa-6342	40	3	of	of	ADP
ajfa-6342	40	4	finance	finance	PROPN
ajfa-6342	40	5	&	&	CCONJ
ajfa-6342	40	6	accounting	accounting	PROPN
ajfa-6342	40	7	issn	issn	PROPN
ajfa-6342	40	8	1946	1946	NUM
ajfa-6342	40	9	-	-	PUNCT
ajfa-6342	40	10	052x	052x	PROPN
ajfa-6342	40	11	2014	2014	NUM
ajfa-6342	40	12	,	,	PUNCT
ajfa-6342	40	13	vol	vol	NOUN
ajfa-6342	40	14	.	.	PROPN
ajfa-6342	41	1	6	6	NUM
ajfa-6342	41	2	,	,	PUNCT
ajfa-6342	41	3	no	no	INTJ
ajfa-6342	41	4	.	.	NOUN
ajfa-6342	41	5	2	2	NUM
ajfa-6342	41	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	41	7	491	491	NUM
ajfa-6342	41	8	1.5	1.5	NUM
ajfa-6342	41	9	research	research	NOUN
ajfa-6342	41	10	questions	question	NOUN
ajfa-6342	41	11	supporting	support	VERB
ajfa-6342	41	12	the	the	DET
ajfa-6342	41	13	research	research	NOUN
ajfa-6342	41	14	objectives	objective	NOUN
ajfa-6342	41	15	stated	state	VERB
ajfa-6342	41	16	above	above	ADV
ajfa-6342	41	17	,	,	PUNCT
ajfa-6342	41	18	the	the	DET
ajfa-6342	41	19	following	follow	VERB
ajfa-6342	41	20	research	research	NOUN
ajfa-6342	41	21	questions	question	NOUN
ajfa-6342	41	22	were	be	AUX
ajfa-6342	41	23	raised	raise	VERB
ajfa-6342	41	24	and	and	CCONJ
ajfa-6342	41	25	will	will	AUX
ajfa-6342	41	26	be	be	AUX
ajfa-6342	41	27	answered	answer	VERB
ajfa-6342	41	28	during	during	ADP
ajfa-6342	41	29	analysis	analysis	NOUN
ajfa-6342	41	30	.	.	PUNCT
ajfa-6342	42	1	(	(	PUNCT
ajfa-6342	42	2	i	i	NOUN
ajfa-6342	42	3	)	)	PUNCT
ajfa-6342	42	4	to	to	ADP
ajfa-6342	42	5	what	what	DET
ajfa-6342	42	6	extent	extent	NOUN
ajfa-6342	42	7	does	do	AUX
ajfa-6342	42	8	public	public	ADJ
ajfa-6342	42	9	sector	sector	NOUN
ajfa-6342	42	10	auditors	auditor	NOUN
ajfa-6342	42	11	enjoyed	enjoy	VERB
ajfa-6342	42	12	investigative	investigative	ADJ
ajfa-6342	42	13	independence	independence	NOUN
ajfa-6342	42	14	(	(	PUNCT
ajfa-6342	42	15	ii	ii	NOUN
ajfa-6342	42	16	)	)	PUNCT
ajfa-6342	42	17	to	to	ADP
ajfa-6342	42	18	what	what	DET
ajfa-6342	42	19	extent	extent	NOUN
ajfa-6342	42	20	does	do	AUX
ajfa-6342	42	21	public	public	ADJ
ajfa-6342	42	22	sector	sector	NOUN
ajfa-6342	42	23	auditors	auditor	NOUN
ajfa-6342	42	24	enjoyed	enjoy	VERB
ajfa-6342	42	25	reporting	report	VERB
ajfa-6342	42	26	independence	independence	NOUN
ajfa-6342	42	27	(	(	PUNCT
ajfa-6342	42	28	iii	iii	NOUN
ajfa-6342	42	29	)	)	PUNCT
ajfa-6342	42	30	to	to	ADP
ajfa-6342	42	31	what	what	DET
ajfa-6342	42	32	extent	extent	NOUN
ajfa-6342	42	33	does	do	AUX
ajfa-6342	42	34	public	public	ADJ
ajfa-6342	42	35	sector	sector	NOUN
ajfa-6342	42	36	auditors	auditor	NOUN
ajfa-6342	42	37	enjoyed	enjoy	VERB
ajfa-6342	42	38	financial	financial	ADJ
ajfa-6342	42	39	independence	independence	NOUN
ajfa-6342	42	40	(	(	PUNCT
ajfa-6342	42	41	iv	iv	X
ajfa-6342	42	42	)	)	PUNCT
ajfa-6342	42	43	to	to	ADP
ajfa-6342	42	44	what	what	DET
ajfa-6342	42	45	extent	extent	NOUN
ajfa-6342	42	46	is	be	AUX
ajfa-6342	42	47	the	the	DET
ajfa-6342	42	48	audit	audit	NOUN
ajfa-6342	42	49	engagement	engagement	NOUN
ajfa-6342	42	50	in	in	ADP
ajfa-6342	42	51	the	the	DET
ajfa-6342	42	52	public	public	ADJ
ajfa-6342	42	53	sector	sector	NOUN
ajfa-6342	42	54	organizations	organization	NOUN
ajfa-6342	42	55	affected	affect	VERB
ajfa-6342	42	56	by	by	ADP
ajfa-6342	42	57	investigative	investigative	ADJ
ajfa-6342	42	58	independence	independence	NOUN
ajfa-6342	42	59	,	,	PUNCT
ajfa-6342	42	60	reporting	report	VERB
ajfa-6342	42	61	independence	independence	NOUN
ajfa-6342	42	62	and	and	CCONJ
ajfa-6342	42	63	financial	financial	ADJ
ajfa-6342	42	64	independence	independence	NOUN
ajfa-6342	42	65	1.6	1.6	NUM
ajfa-6342	42	66	research	research	NOUN
ajfa-6342	42	67	hypotheses	hypothese	VERB
ajfa-6342	42	68	the	the	DET
ajfa-6342	42	69	following	follow	VERB
ajfa-6342	42	70	research	research	NOUN
ajfa-6342	42	71	hypotheses	hypothesis	NOUN
ajfa-6342	42	72	were	be	AUX
ajfa-6342	42	73	formulated	formulate	VERB
ajfa-6342	42	74	in	in	ADP
ajfa-6342	42	75	null	null	ADJ
ajfa-6342	42	76	form	form	NOUN
ajfa-6342	42	77	for	for	ADP
ajfa-6342	42	78	the	the	DET
ajfa-6342	42	79	study	study	NOUN
ajfa-6342	42	80	in	in	ADP
ajfa-6342	42	81	line	line	NOUN
ajfa-6342	42	82	with	with	ADP
ajfa-6342	42	83	the	the	DET
ajfa-6342	42	84	research	research	NOUN
ajfa-6342	42	85	questions	question	NOUN
ajfa-6342	42	86	and	and	CCONJ
ajfa-6342	42	87	objectives	objective	NOUN
ajfa-6342	42	88	.	.	PUNCT
ajfa-6342	43	1	(	(	PUNCT
ajfa-6342	43	2	i	i	NOUN
ajfa-6342	43	3	)	)	PUNCT
ajfa-6342	43	4	there	there	PRON
ajfa-6342	43	5	is	be	VERB
ajfa-6342	43	6	no	no	DET
ajfa-6342	43	7	significant	significant	ADJ
ajfa-6342	43	8	relationship	relationship	NOUN
ajfa-6342	43	9	between	between	ADP
ajfa-6342	43	10	the	the	DET
ajfa-6342	43	11	quality	quality	NOUN
ajfa-6342	43	12	of	of	ADP
ajfa-6342	43	13	audit	audit	NOUN
ajfa-6342	43	14	assignment	assignment	NOUN
ajfa-6342	43	15	and	and	CCONJ
ajfa-6342	43	16	auditor	auditor	NOUN
ajfa-6342	43	17	’s	’s	PART
ajfa-6342	43	18	investigative	investigative	ADJ
ajfa-6342	43	19	independence	independence	NOUN
ajfa-6342	43	20	.	.	PUNCT
ajfa-6342	44	1	(	(	PUNCT
ajfa-6342	44	2	ii	ii	NOUN
ajfa-6342	44	3	)	)	PUNCT
ajfa-6342	44	4	there	there	PRON
ajfa-6342	44	5	is	be	VERB
ajfa-6342	44	6	no	no	DET
ajfa-6342	44	7	significant	significant	ADJ
ajfa-6342	44	8	relationship	relationship	NOUN
ajfa-6342	44	9	between	between	ADP
ajfa-6342	44	10	the	the	DET
ajfa-6342	44	11	quality	quality	NOUN
ajfa-6342	44	12	of	of	ADP
ajfa-6342	44	13	audit	audit	NOUN
ajfa-6342	44	14	assignment	assignment	NOUN
ajfa-6342	44	15	and	and	CCONJ
ajfa-6342	44	16	auditor	auditor	NOUN
ajfa-6342	44	17	’s	’s	PART
ajfa-6342	44	18	reporting	reporting	NOUN
ajfa-6342	44	19	independence	independence	NOUN
ajfa-6342	44	20	.	.	PUNCT
ajfa-6342	45	1	(	(	PUNCT
ajfa-6342	45	2	iii	iii	X
ajfa-6342	45	3	)	)	PUNCT
ajfa-6342	45	4	there	there	PRON
ajfa-6342	45	5	is	be	VERB
ajfa-6342	45	6	no	no	DET
ajfa-6342	45	7	significant	significant	ADJ
ajfa-6342	45	8	relationship	relationship	NOUN
ajfa-6342	45	9	between	between	ADP
ajfa-6342	45	10	the	the	DET
ajfa-6342	45	11	quality	quality	NOUN
ajfa-6342	45	12	of	of	ADP
ajfa-6342	45	13	audit	audit	NOUN
ajfa-6342	45	14	assignment	assignment	NOUN
ajfa-6342	45	15	and	and	CCONJ
ajfa-6342	45	16	auditor	auditor	NOUN
ajfa-6342	45	17	’	'	PUNCT
ajfa-6342	46	1	2	2	NUM
ajfa-6342	46	2	.	.	X
ajfa-6342	46	3	review	review	NOUN
ajfa-6342	46	4	of	of	ADP
ajfa-6342	46	5	literature	literature	NOUN
ajfa-6342	46	6	.	.	PUNCT
ajfa-6342	47	1	2.1	2.1	NUM
ajfa-6342	47	2	theoretical	theoretical	ADJ
ajfa-6342	47	3	review	review	NOUN
ajfa-6342	47	4	.	.	PUNCT
ajfa-6342	48	1	theoretical	theoretical	ADJ
ajfa-6342	48	2	framework	framework	NOUN
ajfa-6342	48	3	serves	serve	VERB
ajfa-6342	48	4	as	as	ADP
ajfa-6342	48	5	a	a	DET
ajfa-6342	48	6	base	base	NOUN
ajfa-6342	48	7	for	for	ADP
ajfa-6342	48	8	the	the	DET
ajfa-6342	48	9	interpretation	interpretation	NOUN
ajfa-6342	48	10	of	of	ADP
ajfa-6342	48	11	empirical	empirical	ADJ
ajfa-6342	48	12	results	result	NOUN
ajfa-6342	48	13	of	of	ADP
ajfa-6342	48	14	a	a	DET
ajfa-6342	48	15	study	study	NOUN
ajfa-6342	48	16	.	.	PUNCT
ajfa-6342	49	1	the	the	DET
ajfa-6342	49	2	main	main	ADJ
ajfa-6342	49	3	theory	theory	NOUN
ajfa-6342	49	4	for	for	ADP
ajfa-6342	49	5	this	this	DET
ajfa-6342	49	6	study	study	NOUN
ajfa-6342	49	7	is	be	AUX
ajfa-6342	49	8	the	the	DET
ajfa-6342	49	9	performance	performance	NOUN
ajfa-6342	49	10	theory	theory	NOUN
ajfa-6342	49	11	of	of	ADP
ajfa-6342	49	12	public	public	ADJ
ajfa-6342	49	13	sector	sector	NOUN
ajfa-6342	49	14	auditing	auditing	NOUN
ajfa-6342	49	15	.	.	PUNCT
ajfa-6342	50	1	2.1.1	2.1.1	NUM
ajfa-6342	50	2	performance	performance	NOUN
ajfa-6342	50	3	theory	theory	NOUN
ajfa-6342	50	4	of	of	ADP
ajfa-6342	50	5	public	public	ADJ
ajfa-6342	50	6	sector	sector	NOUN
ajfa-6342	50	7	auditing	auditing	NOUN
ajfa-6342	50	8	after	after	ADP
ajfa-6342	50	9	the	the	DET
ajfa-6342	50	10	beginning	beginning	NOUN
ajfa-6342	50	11	of	of	ADP
ajfa-6342	50	12	the	the	DET
ajfa-6342	50	13	transitional	transitional	ADJ
ajfa-6342	50	14	period	period	NOUN
ajfa-6342	50	15	to	to	ADP
ajfa-6342	50	16	market	market	NOUN
ajfa-6342	50	17	based	base	VERB
ajfa-6342	50	18	economy	economy	NOUN
ajfa-6342	50	19	,	,	PUNCT
ajfa-6342	50	20	the	the	DET
ajfa-6342	50	21	central	central	ADJ
ajfa-6342	50	22	and	and	CCONJ
ajfa-6342	50	23	eastern	eastern	PROPN
ajfa-6342	50	24	europe	europe	PROPN
ajfa-6342	50	25	countries	country	NOUN
ajfa-6342	50	26	had	have	AUX
ajfa-6342	50	27	to	to	PART
ajfa-6342	50	28	re	re	VERB
ajfa-6342	50	29	-	-	VERB
ajfa-6342	50	30	establish	establish	VERB
ajfa-6342	50	31	a	a	DET
ajfa-6342	50	32	proper	proper	ADJ
ajfa-6342	50	33	auditing	auditing	NOUN
ajfa-6342	50	34	practice	practice	NOUN
ajfa-6342	50	35	as	as	ADP
ajfa-6342	50	36	befits	befit	VERB
ajfa-6342	50	37	a	a	DET
ajfa-6342	50	38	democratic	democratic	ADJ
ajfa-6342	50	39	institutional	institutional	ADJ
ajfa-6342	50	40	system	system	NOUN
ajfa-6342	50	41	.	.	PUNCT
ajfa-6342	51	1	the	the	DET
ajfa-6342	51	2	theory	theory	NOUN
ajfa-6342	51	3	for	for	ADP
ajfa-6342	51	4	the	the	DET
ajfa-6342	51	5	new	new	ADJ
ajfa-6342	51	6	institutional	institutional	ADJ
ajfa-6342	51	7	framework	framework	NOUN
ajfa-6342	51	8	was	be	AUX
ajfa-6342	51	9	based	base	VERB
ajfa-6342	51	10	,	,	PUNCT
ajfa-6342	51	11	in	in	ADP
ajfa-6342	51	12	the	the	DET
ajfa-6342	51	13	majority	majority	NOUN
ajfa-6342	51	14	of	of	ADP
ajfa-6342	51	15	the	the	DET
ajfa-6342	51	16	countries	country	NOUN
ajfa-6342	51	17	concerned	concern	VERB
ajfa-6342	51	18	,	,	PUNCT
ajfa-6342	51	19	on	on	ADP
ajfa-6342	51	20	the	the	DET
ajfa-6342	51	21	legislation	legislation	NOUN
ajfa-6342	51	22	and	and	CCONJ
ajfa-6342	51	23	experience	experience	NOUN
ajfa-6342	51	24	of	of	ADP
ajfa-6342	51	25	western	western	ADJ
ajfa-6342	51	26	democracies	democracy	NOUN
ajfa-6342	51	27	.	.	PUNCT
ajfa-6342	52	1	the	the	DET
ajfa-6342	52	2	adoption	adoption	NOUN
ajfa-6342	52	3	of	of	ADP
ajfa-6342	52	4	performance	performance	NOUN
ajfa-6342	52	5	auditing	auditing	NOUN
ajfa-6342	52	6	in	in	ADP
ajfa-6342	52	7	the	the	DET
ajfa-6342	52	8	public	public	ADJ
ajfa-6342	52	9	sector	sector	NOUN
ajfa-6342	52	10	is	be	AUX
ajfa-6342	52	11	one	one	NUM
ajfa-6342	52	12	of	of	ADP
ajfa-6342	52	13	the	the	DET
ajfa-6342	52	14	more	more	ADV
ajfa-6342	52	15	significant	significant	ADJ
ajfa-6342	52	16	new	new	ADJ
ajfa-6342	52	17	additions	addition	NOUN
ajfa-6342	52	18	to	to	ADP
ajfa-6342	52	19	the	the	DET
ajfa-6342	52	20	traditional	traditional	ADJ
ajfa-6342	52	21	auditing	auditing	NOUN
ajfa-6342	52	22	role	role	NOUN
ajfa-6342	52	23	(	(	PUNCT
ajfa-6342	52	24	financial	financial	ADJ
ajfa-6342	52	25	audit	audit	NOUN
ajfa-6342	52	26	)	)	PUNCT
ajfa-6342	52	27	.	.	PUNCT
ajfa-6342	53	1	in	in	ADP
ajfa-6342	53	2	a	a	DET
ajfa-6342	53	3	financial	financial	ADJ
ajfa-6342	53	4	(	(	PUNCT
ajfa-6342	53	5	or	or	CCONJ
ajfa-6342	53	6	regularity	regularity	NOUN
ajfa-6342	53	7	)	)	PUNCT
ajfa-6342	53	8	audit	audit	NOUN
ajfa-6342	53	9	,	,	PUNCT
ajfa-6342	53	10	the	the	DET
ajfa-6342	53	11	auditor	auditor	NOUN
ajfa-6342	53	12	expresses	express	VERB
ajfa-6342	53	13	an	an	DET
ajfa-6342	53	14	opinion	opinion	NOUN
ajfa-6342	53	15	whether	whether	SCONJ
ajfa-6342	53	16	the	the	DET
ajfa-6342	53	17	financial	financial	ADJ
ajfa-6342	53	18	statements	statement	NOUN
ajfa-6342	53	19	are	be	AUX
ajfa-6342	53	20	prepared	prepare	VERB
ajfa-6342	53	21	,	,	PUNCT
ajfa-6342	53	22	in	in	ADP
ajfa-6342	53	23	all	all	DET
ajfa-6342	53	24	material	material	NOUN
ajfa-6342	53	25	respects	respect	NOUN
ajfa-6342	53	26	,	,	PUNCT
ajfa-6342	53	27	in	in	ADP
ajfa-6342	53	28	accordance	accordance	NOUN
ajfa-6342	53	29	with	with	ADP
ajfa-6342	53	30	the	the	DET
ajfa-6342	53	31	applicable	applicable	ADJ
ajfa-6342	53	32	financial	financial	ADJ
ajfa-6342	53	33	reporting	reporting	NOUN
ajfa-6342	53	34	framework	framework	NOUN
ajfa-6342	53	35	.	.	PUNCT
ajfa-6342	54	1	in	in	ADP
ajfa-6342	54	2	a	a	DET
ajfa-6342	54	3	performance	performance	NOUN
ajfa-6342	54	4	audit	audit	NOUN
ajfa-6342	54	5	,	,	PUNCT
ajfa-6342	54	6	the	the	DET
ajfa-6342	54	7	auditor	auditor	NOUN
ajfa-6342	54	8	expresses	express	VERB
ajfa-6342	54	9	an	an	DET
ajfa-6342	54	10	opinion	opinion	NOUN
ajfa-6342	54	11	whether	whether	SCONJ
ajfa-6342	54	12	,	,	PUNCT
ajfa-6342	54	13	in	in	ADP
ajfa-6342	54	14	all	all	DET
ajfa-6342	54	15	material	material	NOUN
ajfa-6342	54	16	respects	respect	NOUN
ajfa-6342	54	17	,	,	PUNCT
ajfa-6342	54	18	the	the	DET
ajfa-6342	54	19	administration	administration	NOUN
ajfa-6342	54	20	of	of	ADP
ajfa-6342	54	21	a	a	DET
ajfa-6342	54	22	particular	particular	ADJ
ajfa-6342	54	23	program	program	NOUN
ajfa-6342	54	24	or	or	CCONJ
ajfa-6342	54	25	entity	entity	NOUN
ajfa-6342	54	26	has	have	AUX
ajfa-6342	54	27	been	be	AUX
ajfa-6342	54	28	carried	carry	VERB
ajfa-6342	54	29	out	out	ADP
ajfa-6342	54	30	economically	economically	ADV
ajfa-6342	54	31	and/or	and/or	CCONJ
ajfa-6342	54	32	efficiently	efficiently	ADV
ajfa-6342	54	33	and/or	and/or	CCONJ
ajfa-6342	54	34	effectively	effectively	ADV
ajfa-6342	54	35	.	.	PUNCT
ajfa-6342	55	1	performance	performance	NOUN
ajfa-6342	55	2	auditing	auditing	NOUN
ajfa-6342	55	3	is	be	AUX
ajfa-6342	55	4	relatively	relatively	ADV
ajfa-6342	55	5	a	a	DET
ajfa-6342	55	6	new	new	ADJ
ajfa-6342	55	7	type	type	NOUN
ajfa-6342	55	8	of	of	ADP
ajfa-6342	55	9	audit	audit	NOUN
ajfa-6342	55	10	.	.	PUNCT
ajfa-6342	56	1	performance	performance	NOUN
ajfa-6342	56	2	audit	audit	NOUN
ajfa-6342	56	3	represents	represent	VERB
ajfa-6342	56	4	according	accord	VERB
ajfa-6342	56	5	to	to	ADP
ajfa-6342	56	6	the	the	DET
ajfa-6342	56	7	intosai	intosai	ADJ
ajfa-6342	56	8	international	international	ADJ
ajfa-6342	56	9	audit	audit	NOUN
ajfa-6342	56	10	standards1	standards1	NOUN
ajfa-6342	56	11	,	,	PUNCT
ajfa-6342	56	12	an	an	DET
ajfa-6342	56	13	independent	independent	ADJ
ajfa-6342	56	14	,	,	PUNCT
ajfa-6342	56	15	assessment	assessment	NOUN
ajfa-6342	56	16	or	or	CCONJ
ajfa-6342	56	17	examination	examination	NOUN
ajfa-6342	56	18	of	of	ADP
ajfa-6342	56	19	the	the	DET
ajfa-6342	56	20	extentto	extentto	NOUN
ajfa-6342	56	21	which	which	PRON
ajfa-6342	56	22	an	an	DET
ajfa-6342	56	23	activity	activity	NOUN
ajfa-6342	56	24	,	,	PUNCT
ajfa-6342	56	25	program	program	NOUN
ajfa-6342	56	26	or	or	CCONJ
ajfa-6342	56	27	public	public	ADJ
ajfa-6342	56	28	institution	institution	NOUN
ajfa-6342	56	29	operates	operate	VERB
ajfa-6342	56	30	efficiently	efficiently	ADV
ajfa-6342	56	31	and	and	CCONJ
ajfa-6342	56	32	effectively	effectively	ADV
ajfa-6342	56	33	,	,	PUNCT
ajfa-6342	56	34	with	with	ADP
ajfa-6342	56	35	due	due	ADJ
ajfa-6342	56	36	regardto	regardto	ADJ
ajfa-6342	56	37	economy	economy	NOUN
ajfa-6342	56	38	.	.	PUNCT
ajfa-6342	57	1	as	as	SCONJ
ajfa-6342	57	2	proposed	propose	VERB
ajfa-6342	57	3	by	by	ADP
ajfa-6342	57	4	adriana	adriana	PROPN
ajfa-6342	57	5	,	,	PUNCT
ajfa-6342	57	6	(	(	PUNCT
ajfa-6342	57	7	2007	2007	NUM
ajfa-6342	57	8	)	)	PUNCT
ajfa-6342	57	9	,	,	PUNCT
ajfa-6342	57	10	it	it	PRON
ajfa-6342	57	11	is	be	AUX
ajfa-6342	57	12	important	important	ADJ
ajfa-6342	57	13	to	to	PART
ajfa-6342	57	14	understand	understand	VERB
ajfa-6342	57	15	that	that	SCONJ
ajfa-6342	57	16	in	in	ADP
ajfa-6342	57	17	the	the	DET
ajfa-6342	57	18	present	present	ADJ
ajfa-6342	57	19	days	day	NOUN
ajfa-6342	57	20	,	,	PUNCT
ajfa-6342	57	21	sufficient	sufficient	ADJ
ajfa-6342	57	22	condition	condition	NOUN
ajfa-6342	57	23	does	do	VERB
ajfa-6342	57	24	not	not	PART
ajfa-6342	57	25	asian	asian	ADJ
ajfa-6342	57	26	journal	journal	NOUN
ajfa-6342	57	27	of	of	ADP
ajfa-6342	57	28	finance	finance	PROPN
ajfa-6342	57	29	&	&	CCONJ
ajfa-6342	57	30	accounting	accounting	PROPN
ajfa-6342	57	31	issn	issn	PROPN
ajfa-6342	57	32	1946	1946	NUM
ajfa-6342	57	33	-	-	PUNCT
ajfa-6342	57	34	052x	052x	PROPN
ajfa-6342	57	35	2014	2014	NUM
ajfa-6342	57	36	,	,	PUNCT
ajfa-6342	57	37	vol	vol	NOUN
ajfa-6342	57	38	.	.	PROPN
ajfa-6342	57	39	6	6	NUM
ajfa-6342	57	40	,	,	PUNCT
ajfa-6342	57	41	no	no	INTJ
ajfa-6342	57	42	.	.	NOUN
ajfa-6342	57	43	2	2	NUM
ajfa-6342	57	44	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	57	45	492	492	NUM
ajfa-6342	57	46	mean	mean	VERB
ajfa-6342	57	47	that	that	SCONJ
ajfa-6342	57	48	the	the	DET
ajfa-6342	57	49	public	public	ADJ
ajfa-6342	57	50	money	money	NOUN
ajfa-6342	57	51	are	be	AUX
ajfa-6342	57	52	spent	spend	VERB
ajfa-6342	57	53	according	accord	VERB
ajfa-6342	57	54	to	to	ADP
ajfa-6342	57	55	law	law	NOUN
ajfa-6342	57	56	provision	provision	NOUN
ajfa-6342	57	57	,	,	PUNCT
ajfa-6342	57	58	but	but	CCONJ
ajfa-6342	57	59	they	they	PRON
ajfa-6342	57	60	must	must	AUX
ajfa-6342	57	61	be	be	AUX
ajfa-6342	57	62	under	under	ADP
ajfa-6342	57	63	the	the	DET
ajfa-6342	57	64	economic	economic	ADJ
ajfa-6342	57	65	,	,	PUNCT
ajfa-6342	57	66	efficient	efficient	ADJ
ajfa-6342	57	67	and	and	CCONJ
ajfa-6342	57	68	effective	effective	ADJ
ajfa-6342	57	69	condition	condition	NOUN
ajfa-6342	57	70	too	too	ADV
ajfa-6342	57	71	.	.	PUNCT
ajfa-6342	58	1	this	this	DET
ajfa-6342	58	2	new	new	ADJ
ajfa-6342	58	3	type	type	NOUN
ajfa-6342	58	4	of	of	ADP
ajfa-6342	58	5	audit	audit	NOUN
ajfa-6342	58	6	has	have	AUX
ajfa-6342	58	7	evolved	evolve	VERB
ajfa-6342	58	8	to	to	PART
ajfa-6342	58	9	meet	meet	VERB
ajfa-6342	58	10	the	the	DET
ajfa-6342	58	11	need	need	NOUN
ajfa-6342	58	12	for	for	ADP
ajfa-6342	58	13	greater	great	ADJ
ajfa-6342	58	14	information	information	NOUN
ajfa-6342	58	15	by	by	ADP
ajfa-6342	58	16	the	the	DET
ajfa-6342	58	17	taxpayer	taxpayer	NOUN
ajfa-6342	58	18	and	and	CCONJ
ajfa-6342	58	19	its	its	PRON
ajfa-6342	58	20	representative	representative	NOUN
ajfa-6342	58	21	,	,	PUNCT
ajfa-6342	58	22	parliament	parliament	NOUN
ajfa-6342	58	23	,	,	PUNCT
ajfa-6342	58	24	mainly	mainly	ADV
ajfa-6342	58	25	regarding	regard	VERB
ajfa-6342	58	26	the	the	DET
ajfa-6342	58	27	efficiency	efficiency	NOUN
ajfa-6342	58	28	and	and	CCONJ
ajfa-6342	58	29	economy	economy	NOUN
ajfa-6342	58	30	in	in	ADP
ajfa-6342	58	31	the	the	DET
ajfa-6342	58	32	use	use	NOUN
ajfa-6342	58	33	of	of	ADP
ajfa-6342	58	34	resources	resource	NOUN
ajfa-6342	58	35	by	by	ADP
ajfa-6342	58	36	the	the	DET
ajfa-6342	58	37	public	public	ADJ
ajfa-6342	58	38	managers	manager	NOUN
ajfa-6342	58	39	acting	act	VERB
ajfa-6342	58	40	on	on	ADP
ajfa-6342	58	41	behalf	behalf	NOUN
ajfa-6342	58	42	of	of	ADP
ajfa-6342	58	43	the	the	DET
ajfa-6342	58	44	executive	executive	NOUN
ajfa-6342	58	45	.	.	PUNCT
ajfa-6342	59	1	these	these	DET
ajfa-6342	59	2	requirements	requirement	NOUN
ajfa-6342	59	3	prompted	prompt	VERB
ajfa-6342	59	4	audit	audit	NOUN
ajfa-6342	59	5	offices	office	NOUN
ajfa-6342	59	6	to	to	PART
ajfa-6342	59	7	develop	develop	VERB
ajfa-6342	59	8	their	their	PRON
ajfa-6342	59	9	own	own	ADJ
ajfa-6342	59	10	institutional	institutional	ADJ
ajfa-6342	59	11	capabilities	capability	NOUN
ajfa-6342	59	12	and	and	CCONJ
ajfa-6342	59	13	to	to	PART
ajfa-6342	59	14	apply	apply	VERB
ajfa-6342	59	15	the	the	DET
ajfa-6342	59	16	highest	high	ADJ
ajfa-6342	59	17	standard	standard	ADJ
ajfa-6342	59	18	auditing	auditing	NOUN
ajfa-6342	59	19	procedures	procedure	NOUN
ajfa-6342	59	20	and	and	CCONJ
ajfa-6342	59	21	techniques	technique	NOUN
ajfa-6342	59	22	to	to	PART
ajfa-6342	59	23	ensure	ensure	VERB
ajfa-6342	59	24	that	that	SCONJ
ajfa-6342	59	25	decision	decision	NOUN
ajfa-6342	59	26	makers	maker	NOUN
ajfa-6342	59	27	can	can	AUX
ajfa-6342	59	28	be	be	AUX
ajfa-6342	59	29	assured	assure	VERB
ajfa-6342	59	30	that	that	SCONJ
ajfa-6342	59	31	the	the	DET
ajfa-6342	59	32	budgetary	budgetary	ADJ
ajfa-6342	59	33	resources	resource	NOUN
ajfa-6342	59	34	and	and	CCONJ
ajfa-6342	59	35	assets	asset	NOUN
ajfa-6342	59	36	are	be	AUX
ajfa-6342	59	37	utilized	utilize	VERB
ajfa-6342	59	38	in	in	ADP
ajfa-6342	59	39	an	an	DET
ajfa-6342	59	40	economical	economical	ADJ
ajfa-6342	59	41	and	and	CCONJ
ajfa-6342	59	42	effective	effective	ADJ
ajfa-6342	59	43	way	way	NOUN
ajfa-6342	59	44	.	.	PUNCT
ajfa-6342	60	1	in	in	ADP
ajfa-6342	60	2	addition	addition	NOUN
ajfa-6342	60	3	to	to	ADP
ajfa-6342	60	4	that	that	PRON
ajfa-6342	60	5	,	,	PUNCT
ajfa-6342	60	6	demirag	demirag	NOUN
ajfa-6342	60	7	and	and	CCONJ
ajfa-6342	60	8	khadagoo	khadagoo	NOUN
ajfa-6342	60	9	,	,	PUNCT
ajfa-6342	60	10	(	(	PUNCT
ajfa-6342	60	11	2012	2012	NUM
ajfa-6342	60	12	)	)	PUNCT
ajfa-6342	60	13	stated	state	VERB
ajfa-6342	60	14	that	that	SCONJ
ajfa-6342	60	15	the	the	DET
ajfa-6342	60	16	robust	robust	ADJ
ajfa-6342	60	17	objective	objective	ADJ
ajfa-6342	60	18	setting	setting	NOUN
ajfa-6342	60	19	and	and	CCONJ
ajfa-6342	60	20	performance	performance	NOUN
ajfa-6342	60	21	appraisal	appraisal	NOUN
ajfa-6342	60	22	systems	system	NOUN
ajfa-6342	60	23	,	,	PUNCT
ajfa-6342	60	24	which	which	PRON
ajfa-6342	60	25	are	be	AUX
ajfa-6342	60	26	essential	essential	ADJ
ajfa-6342	60	27	prerequisites	prerequisite	NOUN
ajfa-6342	60	28	for	for	ADP
ajfa-6342	60	29	a	a	DET
ajfa-6342	60	30	workable	workable	ADJ
ajfa-6342	60	31	performance	performance	NOUN
ajfa-6342	60	32	management	management	NOUN
ajfa-6342	60	33	system	system	NOUN
ajfa-6342	60	34	is	be	AUX
ajfa-6342	60	35	essential	essential	ADJ
ajfa-6342	60	36	in	in	ADP
ajfa-6342	60	37	achieving	achieve	VERB
ajfa-6342	60	38	the	the	DET
ajfa-6342	60	39	objectives	objective	NOUN
ajfa-6342	60	40	of	of	ADP
ajfa-6342	60	41	performance	performance	NOUN
ajfa-6342	60	42	audit	audit	NOUN
ajfa-6342	60	43	.	.	PUNCT
ajfa-6342	61	1	2.2	2.2	NUM
ajfa-6342	61	2	empirical	empirical	ADJ
ajfa-6342	61	3	review	review	NOUN
ajfa-6342	61	4	2.2.1	2.2.1	NUM
ajfa-6342	61	5	the	the	DET
ajfa-6342	61	6	concept	concept	NOUN
ajfa-6342	61	7	of	of	ADP
ajfa-6342	61	8	auditor	auditor	NOUN
ajfa-6342	61	9	’s	’s	PART
ajfa-6342	61	10	independence	independence	NOUN
ajfa-6342	61	11	the	the	DET
ajfa-6342	61	12	initial	initial	ADJ
ajfa-6342	61	13	concept	concept	NOUN
ajfa-6342	61	14	of	of	ADP
ajfa-6342	61	15	auditor	auditor	NOUN
ajfa-6342	61	16	independence	independence	NOUN
ajfa-6342	61	17	was	be	AUX
ajfa-6342	61	18	primarily	primarily	ADV
ajfa-6342	61	19	of	of	ADP
ajfa-6342	61	20	british	british	ADJ
ajfa-6342	61	21	origin	origin	NOUN
ajfa-6342	61	22	,	,	PUNCT
ajfa-6342	61	23	in	in	ADP
ajfa-6342	61	24	the	the	DET
ajfa-6342	61	25	19th	19th	ADJ
ajfa-6342	61	26	century	century	NOUN
ajfa-6342	61	27	,	,	PUNCT
ajfa-6342	61	28	where	where	SCONJ
ajfa-6342	61	29	auditors	auditor	NOUN
ajfa-6342	61	30	doubled	double	VERB
ajfa-6342	61	31	as	as	ADP
ajfa-6342	61	32	book	book	NOUN
ajfa-6342	61	33	keepers	keeper	NOUN
ajfa-6342	61	34	(	(	PUNCT
ajfa-6342	61	35	baker	baker	NOUN
ajfa-6342	61	36	,	,	PUNCT
ajfa-6342	61	37	2005	2005	NUM
ajfa-6342	61	38	)	)	PUNCT
ajfa-6342	61	39	.	.	PUNCT
ajfa-6342	62	1	aderibigbe	aderibigbe	NOUN
ajfa-6342	62	2	(	(	PUNCT
ajfa-6342	62	3	2005	2005	NUM
ajfa-6342	62	4	)	)	PUNCT
ajfa-6342	62	5	views	view	VERB
ajfa-6342	62	6	independence	independence	NOUN
ajfa-6342	62	7	as	as	ADP
ajfa-6342	62	8	an	an	DET
ajfa-6342	62	9	emotive	emotive	ADJ
ajfa-6342	62	10	word	word	NOUN
ajfa-6342	62	11	serving	serve	VERB
ajfa-6342	62	12	as	as	ADP
ajfa-6342	62	13	a	a	DET
ajfa-6342	62	14	banner	banner	NOUN
ajfa-6342	62	15	for	for	ADP
ajfa-6342	62	16	freedom	freedom	NOUN
ajfa-6342	62	17	,	,	PUNCT
ajfa-6342	62	18	integrity	integrity	NOUN
ajfa-6342	62	19	and	and	CCONJ
ajfa-6342	62	20	all	all	DET
ajfa-6342	62	21	that	that	PRON
ajfa-6342	62	22	is	be	AUX
ajfa-6342	62	23	good	good	ADJ
ajfa-6342	62	24	.	.	PUNCT
ajfa-6342	63	1	auditor	auditor	NOUN
ajfa-6342	63	2	independence	independence	NOUN
ajfa-6342	63	3	according	accord	VERB
ajfa-6342	63	4	to	to	ADP
ajfa-6342	63	5	dictionary	dictionary	NOUN
ajfa-6342	63	6	of	of	ADP
ajfa-6342	63	7	international	international	ADJ
ajfa-6342	63	8	accounting	accounting	NOUN
ajfa-6342	63	9	terms	term	NOUN
ajfa-6342	63	10	(	(	PUNCT
ajfa-6342	63	11	2001	2001	NUM
ajfa-6342	63	12	)	)	PUNCT
ajfa-6342	63	13	infers	infer	VERB
ajfa-6342	63	14	a	a	DET
ajfa-6342	63	15	state	state	NOUN
ajfa-6342	63	16	of	of	ADP
ajfa-6342	63	17	impartiality	impartiality	NOUN
ajfa-6342	63	18	required	require	VERB
ajfa-6342	63	19	of	of	ADP
ajfa-6342	63	20	auditors	auditor	NOUN
ajfa-6342	63	21	who	who	PRON
ajfa-6342	63	22	should	should	AUX
ajfa-6342	63	23	have	have	VERB
ajfa-6342	63	24	no	no	DET
ajfa-6342	63	25	personal	personal	ADJ
ajfa-6342	63	26	or	or	CCONJ
ajfa-6342	63	27	financial	financial	ADJ
ajfa-6342	63	28	involvement	involvement	NOUN
ajfa-6342	63	29	with	with	ADP
ajfa-6342	63	30	a	a	DET
ajfa-6342	63	31	client	client	NOUN
ajfa-6342	63	32	.	.	PUNCT
ajfa-6342	64	1	louwers	louwer	NOUN
ajfa-6342	64	2	et	et	PROPN
ajfa-6342	64	3	al	al	PROPN
ajfa-6342	64	4	.	.	PUNCT
ajfa-6342	65	1	(	(	PUNCT
ajfa-6342	65	2	2007	2007	NUM
ajfa-6342	65	3	)	)	PUNCT
ajfa-6342	65	4	expresses	express	VERB
ajfa-6342	65	5	independence	independence	NOUN
ajfa-6342	65	6	as	as	ADP
ajfa-6342	65	7	a	a	DET
ajfa-6342	65	8	mental	mental	ADJ
ajfa-6342	65	9	attitude	attitude	NOUN
ajfa-6342	65	10	and	and	CCONJ
ajfa-6342	65	11	physical	physical	ADJ
ajfa-6342	65	12	appearance	appearance	NOUN
ajfa-6342	65	13	which	which	PRON
ajfa-6342	65	14	portrays	portray	VERB
ajfa-6342	65	15	the	the	DET
ajfa-6342	65	16	auditor	auditor	NOUN
ajfa-6342	65	17	as	as	ADP
ajfa-6342	65	18	being	be	AUX
ajfa-6342	65	19	uninfluenced	uninfluence	VERB
ajfa-6342	65	20	by	by	ADP
ajfa-6342	65	21	others	other	NOUN
ajfa-6342	65	22	in	in	ADP
ajfa-6342	65	23	judgment	judgment	NOUN
ajfa-6342	65	24	and	and	CCONJ
ajfa-6342	65	25	decision	decision	NOUN
ajfa-6342	65	26	.	.	PUNCT
ajfa-6342	66	1	this	this	PRON
ajfa-6342	66	2	can	can	AUX
ajfa-6342	66	3	be	be	AUX
ajfa-6342	66	4	sustained	sustain	VERB
ajfa-6342	66	5	by	by	ADP
ajfa-6342	66	6	avoiding	avoid	VERB
ajfa-6342	66	7	financial	financial	ADJ
ajfa-6342	66	8	connection	connection	NOUN
ajfa-6342	66	9	that	that	PRON
ajfa-6342	66	10	makes	make	VERB
ajfa-6342	66	11	it	it	PRON
ajfa-6342	66	12	appear	appear	VERB
ajfa-6342	66	13	that	that	SCONJ
ajfa-6342	66	14	the	the	DET
ajfa-6342	66	15	wealth	wealth	NOUN
ajfa-6342	66	16	of	of	ADP
ajfa-6342	66	17	the	the	DET
ajfa-6342	66	18	auditor	auditor	NOUN
ajfa-6342	66	19	depends	depend	VERB
ajfa-6342	66	20	on	on	ADP
ajfa-6342	66	21	the	the	DET
ajfa-6342	66	22	outcome	outcome	NOUN
ajfa-6342	66	23	of	of	ADP
ajfa-6342	66	24	the	the	DET
ajfa-6342	66	25	audit	audit	NOUN
ajfa-6342	66	26	and	and	CCONJ
ajfa-6342	66	27	management	management	NOUN
ajfa-6342	66	28	connections	connection	NOUN
ajfa-6342	66	29	that	that	PRON
ajfa-6342	66	30	makes	make	VERB
ajfa-6342	66	31	the	the	DET
ajfa-6342	66	32	auditor	auditor	NOUN
ajfa-6342	66	33	appear	appear	VERB
ajfa-6342	66	34	as	as	SCONJ
ajfa-6342	66	35	if	if	SCONJ
ajfa-6342	66	36	he	he	PRON
ajfa-6342	66	37	is	be	AUX
ajfa-6342	66	38	involved	involve	VERB
ajfa-6342	66	39	in	in	ADP
ajfa-6342	66	40	management	management	NOUN
ajfa-6342	66	41	decisions	decision	NOUN
ajfa-6342	66	42	.	.	PUNCT
ajfa-6342	67	1	as	as	ADP
ajfa-6342	67	2	a	a	DET
ajfa-6342	67	3	key	key	ADJ
ajfa-6342	67	4	ingredients	ingredient	NOUN
ajfa-6342	67	5	of	of	ADP
ajfa-6342	67	6	audit	audit	NOUN
ajfa-6342	67	7	quality	quality	NOUN
ajfa-6342	67	8	gray	gray	PROPN
ajfa-6342	67	9	&	&	CCONJ
ajfa-6342	67	10	manson	manson	PROPN
ajfa-6342	67	11	(	(	PUNCT
ajfa-6342	67	12	2000	2000	NUM
ajfa-6342	67	13	)	)	PUNCT
ajfa-6342	67	14	and	and	CCONJ
ajfa-6342	67	15	hayes	hayes	PROPN
ajfa-6342	67	16	et	et	PROPN
ajfa-6342	67	17	al	al	PROPN
ajfa-6342	67	18	.	.	PROPN
ajfa-6342	68	1	(	(	PUNCT
ajfa-6342	68	2	2005	2005	NUM
ajfa-6342	68	3	)	)	PUNCT
ajfa-6342	68	4	described	describe	VERB
ajfa-6342	68	5	independence	independence	NOUN
ajfa-6342	68	6	as	as	ADP
ajfa-6342	68	7	a	a	DET
ajfa-6342	68	8	position	position	NOUN
ajfa-6342	68	9	required	require	VERB
ajfa-6342	68	10	in	in	ADP
ajfa-6342	68	11	other	other	ADJ
ajfa-6342	68	12	to	to	PART
ajfa-6342	68	13	take	take	VERB
ajfa-6342	68	14	an	an	DET
ajfa-6342	68	15	unbiased	unbiased	ADJ
ajfa-6342	68	16	viewpoint	viewpoint	NOUN
ajfa-6342	68	17	in	in	ADP
ajfa-6342	68	18	the	the	DET
ajfa-6342	68	19	performance	performance	NOUN
ajfa-6342	68	20	of	of	ADP
ajfa-6342	68	21	audit	audit	NOUN
ajfa-6342	68	22	tests	test	NOUN
ajfa-6342	68	23	,	,	PUNCT
ajfa-6342	68	24	analysis	analysis	NOUN
ajfa-6342	68	25	of	of	ADP
ajfa-6342	68	26	results	result	NOUN
ajfa-6342	68	27	and	and	CCONJ
ajfa-6342	68	28	attestation	attestation	NOUN
ajfa-6342	68	29	in	in	ADP
ajfa-6342	68	30	the	the	DET
ajfa-6342	68	31	audit	audit	NOUN
ajfa-6342	68	32	report	report	NOUN
ajfa-6342	68	33	.	.	PUNCT
ajfa-6342	69	1	despite	despite	SCONJ
ajfa-6342	69	2	all	all	DET
ajfa-6342	69	3	the	the	DET
ajfa-6342	69	4	definitions	definition	NOUN
ajfa-6342	69	5	,	,	PUNCT
ajfa-6342	69	6	and	and	CCONJ
ajfa-6342	69	7	descriptions	description	NOUN
ajfa-6342	69	8	of	of	ADP
ajfa-6342	69	9	auditor	auditor	NOUN
ajfa-6342	69	10	independence	independence	NOUN
ajfa-6342	69	11	,	,	PUNCT
ajfa-6342	69	12	whittington	whittington	PROPN
ajfa-6342	69	13	&	&	CCONJ
ajfa-6342	69	14	pany	pany	PROPN
ajfa-6342	69	15	(	(	PUNCT
ajfa-6342	69	16	2004	2004	NUM
ajfa-6342	69	17	)	)	PUNCT
ajfa-6342	69	18	concluded	conclude	VERB
ajfa-6342	69	19	that	that	SCONJ
ajfa-6342	69	20	auditor	auditor	NOUN
ajfa-6342	69	21	independence	independence	NOUN
ajfa-6342	69	22	is	be	AUX
ajfa-6342	69	23	relative	relative	ADJ
ajfa-6342	69	24	and	and	CCONJ
ajfa-6342	69	25	not	not	PART
ajfa-6342	69	26	absolute	absolute	ADJ
ajfa-6342	69	27	.	.	PUNCT
ajfa-6342	70	1	according	accord	VERB
ajfa-6342	70	2	to	to	ADP
ajfa-6342	70	3	tairu	tairu	PROPN
ajfa-6342	70	4	(	(	PUNCT
ajfa-6342	70	5	2009	2009	NUM
ajfa-6342	70	6	)	)	PUNCT
ajfa-6342	70	7	,	,	PUNCT
ajfa-6342	70	8	auditor	auditor	NOUN
ajfa-6342	70	9	independence	independence	NOUN
ajfa-6342	70	10	comprises	comprise	NOUN
ajfa-6342	70	11	of	of	ADP
ajfa-6342	70	12	programming	programming	NOUN
ajfa-6342	70	13	independence	independence	NOUN
ajfa-6342	70	14	,	,	PUNCT
ajfa-6342	70	15	investigation	investigation	NOUN
ajfa-6342	70	16	independence	independence	NOUN
ajfa-6342	70	17	,	,	PUNCT
ajfa-6342	70	18	and	and	CCONJ
ajfa-6342	70	19	reporting	report	VERB
ajfa-6342	70	20	independence	independence	NOUN
ajfa-6342	70	21	.	.	PUNCT
ajfa-6342	71	1	of	of	ADP
ajfa-6342	71	2	these	these	DET
ajfa-6342	71	3	three	three	NUM
ajfa-6342	71	4	components	component	NOUN
ajfa-6342	71	5	,	,	PUNCT
ajfa-6342	71	6	reporting	report	VERB
ajfa-6342	71	7	independence	independence	NOUN
ajfa-6342	71	8	is	be	AUX
ajfa-6342	71	9	the	the	DET
ajfa-6342	71	10	most	most	ADV
ajfa-6342	71	11	likely	likely	ADJ
ajfa-6342	71	12	to	to	PART
ajfa-6342	71	13	be	be	AUX
ajfa-6342	71	14	influenced	influence	VERB
ajfa-6342	71	15	by	by	ADP
ajfa-6342	71	16	the	the	DET
ajfa-6342	71	17	directors	director	NOUN
ajfa-6342	71	18	of	of	ADP
ajfa-6342	71	19	a	a	DET
ajfa-6342	71	20	client	client	NOUN
ajfa-6342	71	21	company	company	NOUN
ajfa-6342	71	22	.	.	PUNCT
ajfa-6342	72	1	this	this	PRON
ajfa-6342	72	2	is	be	AUX
ajfa-6342	72	3	the	the	DET
ajfa-6342	72	4	foci	focus	NOUN
ajfa-6342	72	5	of	of	ADP
ajfa-6342	72	6	this	this	DET
ajfa-6342	72	7	research	research	NOUN
ajfa-6342	72	8	.	.	PUNCT
ajfa-6342	73	1	the	the	DET
ajfa-6342	73	2	independence	independence	NOUN
ajfa-6342	73	3	of	of	ADP
ajfa-6342	73	4	auditors	auditor	NOUN
ajfa-6342	73	5	is	be	AUX
ajfa-6342	73	6	seen	see	VERB
ajfa-6342	73	7	as	as	ADP
ajfa-6342	73	8	a	a	DET
ajfa-6342	73	9	means	mean	NOUN
ajfa-6342	73	10	and	and	CCONJ
ajfa-6342	73	11	not	not	PART
ajfa-6342	73	12	an	an	DET
ajfa-6342	73	13	end	end	NOUN
ajfa-6342	73	14	in	in	ADP
ajfa-6342	73	15	itself	itself	PRON
ajfa-6342	73	16	(	(	PUNCT
ajfa-6342	73	17	mcgrath	mcgrath	PROPN
ajfa-6342	73	18	,	,	PUNCT
ajfa-6342	73	19	et	et	PROPN
ajfa-6342	73	20	al	al	PROPN
ajfa-6342	73	21	.	.	PROPN
ajfa-6342	73	22	,	,	PUNCT
ajfa-6342	73	23	2001	2001	NUM
ajfa-6342	73	24	)	)	PUNCT
ajfa-6342	73	25	.	.	PUNCT
ajfa-6342	74	1	consequently	consequently	ADV
ajfa-6342	74	2	,	,	PUNCT
ajfa-6342	74	3	smith	smith	PROPN
ajfa-6342	74	4	(	(	PUNCT
ajfa-6342	74	5	2003	2003	NUM
ajfa-6342	74	6	)	)	PUNCT
ajfa-6342	74	7	opined	opine	VERB
ajfa-6342	74	8	that	that	SCONJ
ajfa-6342	74	9	the	the	DET
ajfa-6342	74	10	prime	prime	ADJ
ajfa-6342	74	11	responsibility	responsibility	NOUN
ajfa-6342	74	12	of	of	ADP
ajfa-6342	74	13	maintaining	maintain	VERB
ajfa-6342	74	14	independence	independence	NOUN
ajfa-6342	74	15	and	and	CCONJ
ajfa-6342	74	16	objectivity	objectivity	NOUN
ajfa-6342	74	17	rests	rest	VERB
ajfa-6342	74	18	with	with	ADP
ajfa-6342	74	19	the	the	DET
ajfa-6342	74	20	auditor	auditor	NOUN
ajfa-6342	74	21	.	.	PUNCT
ajfa-6342	75	1	2.2.2	2.2.2	NUM
ajfa-6342	75	2	investigative	investigative	ADJ
ajfa-6342	75	3	independence	independence	NOUN
ajfa-6342	75	4	iyawe	iyawe	ADV
ajfa-6342	75	5	(	(	PUNCT
ajfa-6342	75	6	1997	1997	NUM
ajfa-6342	75	7	)	)	PUNCT
ajfa-6342	75	8	viewed	view	VERB
ajfa-6342	75	9	investigative	investigative	ADJ
ajfa-6342	75	10	independence	independence	NOUN
ajfa-6342	75	11	as	as	ADP
ajfa-6342	75	12	protecting	protect	VERB
ajfa-6342	75	13	the	the	DET
ajfa-6342	75	14	auditor	auditor	NOUN
ajfa-6342	75	15	’s	’s	PART
ajfa-6342	75	16	ability	ability	NOUN
ajfa-6342	75	17	to	to	PART
ajfa-6342	75	18	implement	implement	VERB
ajfa-6342	75	19	the	the	DET
ajfa-6342	75	20	strategies	strategy	NOUN
ajfa-6342	75	21	in	in	ADP
ajfa-6342	75	22	whatever	whatever	DET
ajfa-6342	75	23	manner	manner	NOUN
ajfa-6342	75	24	they	they	PRON
ajfa-6342	75	25	consider	consider	VERB
ajfa-6342	75	26	necessary	necessary	ADJ
ajfa-6342	75	27	.	.	PUNCT
ajfa-6342	76	1	similarly	similarly	ADV
ajfa-6342	76	2	as	as	SCONJ
ajfa-6342	76	3	perceived	perceive	VERB
ajfa-6342	76	4	by	by	ADP
ajfa-6342	76	5	dunn	dunn	PROPN
ajfa-6342	76	6	,	,	PUNCT
ajfa-6342	76	7	(	(	PUNCT
ajfa-6342	76	8	1996	1996	NUM
ajfa-6342	76	9	)	)	PUNCT
ajfa-6342	76	10	auditors	auditor	NOUN
ajfa-6342	76	11	must	must	AUX
ajfa-6342	76	12	have	have	VERB
ajfa-6342	76	13	unlimited	unlimited	ADJ
ajfa-6342	76	14	access	access	NOUN
ajfa-6342	76	15	to	to	ADP
ajfa-6342	76	16	all	all	DET
ajfa-6342	76	17	client	client	NOUN
ajfa-6342	76	18	information	information	NOUN
ajfa-6342	76	19	.	.	PUNCT
ajfa-6342	77	1	in	in	ADP
ajfa-6342	77	2	like	like	ADP
ajfa-6342	77	3	manner	manner	NOUN
ajfa-6342	77	4	,	,	PUNCT
ajfa-6342	77	5	baker	baker	PROPN
ajfa-6342	77	6	,	,	PUNCT
ajfa-6342	77	7	(	(	PUNCT
ajfa-6342	77	8	2005	2005	NUM
ajfa-6342	77	9	)	)	PUNCT
ajfa-6342	77	10	,	,	PUNCT
ajfa-6342	77	11	suggests	suggest	VERB
ajfa-6342	77	12	that	that	SCONJ
ajfa-6342	77	13	queries	query	NOUN
ajfa-6342	77	14	regarding	regard	VERB
ajfa-6342	77	15	a	a	DET
ajfa-6342	77	16	client	client	NOUN
ajfa-6342	77	17	’s	’s	PART
ajfa-6342	77	18	business	business	NOUN
ajfa-6342	77	19	and	and	CCONJ
ajfa-6342	77	20	accounting	accounting	NOUN
ajfa-6342	77	21	treatment	treatment	NOUN
ajfa-6342	77	22	asian	asian	ADJ
ajfa-6342	77	23	journal	journal	NOUN
ajfa-6342	77	24	of	of	ADP
ajfa-6342	77	25	finance	finance	PROPN
ajfa-6342	77	26	&	&	CCONJ
ajfa-6342	77	27	accounting	accounting	PROPN
ajfa-6342	77	28	issn	issn	PROPN
ajfa-6342	77	29	1946	1946	NUM
ajfa-6342	77	30	-	-	PUNCT
ajfa-6342	77	31	052x	052x	PROPN
ajfa-6342	77	32	2014	2014	NUM
ajfa-6342	77	33	,	,	PUNCT
ajfa-6342	77	34	vol	vol	NOUN
ajfa-6342	77	35	.	.	PROPN
ajfa-6342	77	36	6	6	NUM
ajfa-6342	77	37	,	,	PUNCT
ajfa-6342	77	38	no	no	INTJ
ajfa-6342	77	39	.	.	NOUN
ajfa-6342	77	40	2	2	NUM
ajfa-6342	77	41	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	77	42	493	493	NUM
ajfa-6342	77	43	must	must	AUX
ajfa-6342	77	44	be	be	AUX
ajfa-6342	77	45	answered	answer	VERB
ajfa-6342	77	46	by	by	ADP
ajfa-6342	77	47	the	the	DET
ajfa-6342	77	48	client	client	NOUN
ajfa-6342	77	49	.	.	PUNCT
ajfa-6342	78	1	paul	paul	PROPN
ajfa-6342	78	2	and	and	CCONJ
ajfa-6342	78	3	walker	walker	PROPN
ajfa-6342	78	4	,	,	PUNCT
ajfa-6342	78	5	(	(	PUNCT
ajfa-6342	78	6	2009	2009	NUM
ajfa-6342	78	7	)	)	PUNCT
ajfa-6342	78	8	opined	opine	VERB
ajfa-6342	78	9	that	that	SCONJ
ajfa-6342	78	10	the	the	DET
ajfa-6342	78	11	collection	collection	NOUN
ajfa-6342	78	12	of	of	ADP
ajfa-6342	78	13	audit	audit	NOUN
ajfa-6342	78	14	evidence	evidence	NOUN
ajfa-6342	78	15	is	be	AUX
ajfa-6342	78	16	an	an	DET
ajfa-6342	78	17	essential	essential	ADJ
ajfa-6342	78	18	process	process	NOUN
ajfa-6342	78	19	,	,	PUNCT
ajfa-6342	78	20	and	and	CCONJ
ajfa-6342	78	21	can	can	AUX
ajfa-6342	78	22	not	not	PART
ajfa-6342	78	23	be	be	AUX
ajfa-6342	78	24	restricted	restrict	VERB
ajfa-6342	78	25	in	in	ADP
ajfa-6342	78	26	any	any	DET
ajfa-6342	78	27	way	way	NOUN
ajfa-6342	78	28	by	by	ADP
ajfa-6342	78	29	the	the	DET
ajfa-6342	78	30	client	client	NOUN
ajfa-6342	78	31	company	company	NOUN
ajfa-6342	78	32	.	.	PUNCT
ajfa-6342	79	1	2.2.3	2.2.3	NUM
ajfa-6342	79	2	reporting	report	VERB
ajfa-6342	79	3	independence	independence	NOUN
ajfa-6342	79	4	reporting	report	VERB
ajfa-6342	79	5	independence	independence	NOUN
ajfa-6342	79	6	was	be	AUX
ajfa-6342	79	7	recognized	recognize	VERB
ajfa-6342	79	8	by	by	ADP
ajfa-6342	79	9	iyawe	iyawe	PROPN
ajfa-6342	79	10	,	,	PUNCT
ajfa-6342	79	11	(	(	PUNCT
ajfa-6342	79	12	1997	1997	NUM
ajfa-6342	79	13	)	)	PUNCT
ajfa-6342	79	14	,	,	PUNCT
ajfa-6342	79	15	as	as	SCONJ
ajfa-6342	79	16	instrument	instrument	NOUN
ajfa-6342	79	17	protecting	protect	VERB
ajfa-6342	79	18	the	the	DET
ajfa-6342	79	19	auditor	auditor	NOUN
ajfa-6342	79	20	ability	ability	NOUN
ajfa-6342	79	21	to	to	PART
ajfa-6342	79	22	choose	choose	VERB
ajfa-6342	79	23	to	to	PART
ajfa-6342	79	24	reveal	reveal	VERB
ajfa-6342	79	25	to	to	ADP
ajfa-6342	79	26	the	the	DET
ajfa-6342	79	27	public	public	NOUN
ajfa-6342	79	28	any	any	DET
ajfa-6342	79	29	information	information	NOUN
ajfa-6342	79	30	they	they	PRON
ajfa-6342	79	31	believe	believe	VERB
ajfa-6342	79	32	should	should	AUX
ajfa-6342	79	33	be	be	AUX
ajfa-6342	79	34	disclosed	disclose	VERB
ajfa-6342	79	35	.	.	PUNCT
ajfa-6342	80	1	if	if	SCONJ
ajfa-6342	80	2	company	company	NOUN
ajfa-6342	80	3	directors	director	NOUN
ajfa-6342	80	4	have	have	AUX
ajfa-6342	80	5	been	be	AUX
ajfa-6342	80	6	misleading	mislead	VERB
ajfa-6342	80	7	shareholders	shareholder	NOUN
ajfa-6342	80	8	by	by	ADP
ajfa-6342	80	9	falsifying	falsify	VERB
ajfa-6342	80	10	accounting	accounting	NOUN
ajfa-6342	80	11	information	information	NOUN
ajfa-6342	80	12	,	,	PUNCT
ajfa-6342	80	13	they	they	PRON
ajfa-6342	80	14	strive	strive	VERB
ajfa-6342	80	15	to	to	PART
ajfa-6342	80	16	prevent	prevent	VERB
ajfa-6342	80	17	the	the	DET
ajfa-6342	80	18	auditors	auditor	NOUN
ajfa-6342	80	19	from	from	ADP
ajfa-6342	80	20	reporting	report	VERB
ajfa-6342	80	21	this	this	PRON
ajfa-6342	80	22	.it	.it	PUNCT
ajfa-6342	81	1	is	be	AUX
ajfa-6342	81	2	situation	situation	NOUN
ajfa-6342	81	3	like	like	ADP
ajfa-6342	81	4	this	this	PRON
ajfa-6342	81	5	that	that	SCONJ
ajfa-6342	81	6	auditor	auditor	NOUN
ajfa-6342	81	7	independent	independent	ADJ
ajfa-6342	81	8	in	in	ADP
ajfa-6342	81	9	most	most	ADV
ajfa-6342	81	10	likely	likely	ADJ
ajfa-6342	81	11	to	to	PART
ajfa-6342	81	12	be	be	AUX
ajfa-6342	81	13	compromising	compromise	VERB
ajfa-6342	81	14	like	like	ADP
ajfa-6342	81	15	this	this	PRON
ajfa-6342	81	16	that	that	SCONJ
ajfa-6342	81	17	auditor	auditor	NOUN
ajfa-6342	81	18	independence	independence	NOUN
ajfa-6342	81	19	is	be	AUX
ajfa-6342	81	20	most	most	ADV
ajfa-6342	81	21	likely	likely	ADJ
ajfa-6342	81	22	to	to	PART
ajfa-6342	81	23	be	be	AUX
ajfa-6342	81	24	compound	compound	VERB
ajfa-6342	81	25	.	.	PUNCT
ajfa-6342	82	1	2.2.4	2.2.4	NUM
ajfa-6342	82	2	financial	financial	ADJ
ajfa-6342	82	3	independence	independence	NOUN
ajfa-6342	82	4	it	it	PRON
ajfa-6342	82	5	has	have	AUX
ajfa-6342	82	6	been	be	AUX
ajfa-6342	82	7	observed	observe	VERB
ajfa-6342	82	8	that	that	SCONJ
ajfa-6342	82	9	the	the	PRON
ajfa-6342	82	10	more	more	ADV
ajfa-6342	82	11	economically	economically	ADV
ajfa-6342	82	12	dependent	dependent	ADJ
ajfa-6342	82	13	the	the	DET
ajfa-6342	82	14	auditor	auditor	NOUN
ajfa-6342	82	15	is	be	AUX
ajfa-6342	82	16	on	on	ADP
ajfa-6342	82	17	the	the	DET
ajfa-6342	82	18	client	client	NOUN
ajfa-6342	82	19	,	,	PUNCT
ajfa-6342	82	20	the	the	PRON
ajfa-6342	82	21	more	more	ADV
ajfa-6342	82	22	likely	likely	ADJ
ajfa-6342	82	23	the	the	DET
ajfa-6342	82	24	auditor	auditor	NOUN
ajfa-6342	82	25	is	be	AUX
ajfa-6342	82	26	to	to	PART
ajfa-6342	82	27	succumb	succumb	VERB
ajfa-6342	82	28	to	to	ADP
ajfa-6342	82	29	client	client	NOUN
ajfa-6342	82	30	pressure	pressure	NOUN
ajfa-6342	82	31	(	(	PUNCT
ajfa-6342	82	32	nelson	nelson	PROPN
ajfa-6342	82	33	,	,	PUNCT
ajfa-6342	82	34	elliot	elliot	PROPN
ajfa-6342	82	35	&	&	CCONJ
ajfa-6342	82	36	tarpley	tarpley	PROPN
ajfa-6342	82	37	,	,	PUNCT
ajfa-6342	82	38	2002	2002	NUM
ajfa-6342	82	39	;	;	PUNCT
ajfa-6342	82	40	trompeter	trompeter	NOUN
ajfa-6342	82	41	,	,	PUNCT
ajfa-6342	82	42	1994	1994	NUM
ajfa-6342	82	43	)	)	PUNCT
ajfa-6342	82	44	.	.	PUNCT
ajfa-6342	83	1	mautz	mautz	ADJ
ajfa-6342	83	2	and	and	CCONJ
ajfa-6342	83	3	sharaf	sharaf	PROPN
ajfa-6342	83	4	(	(	PUNCT
ajfa-6342	83	5	1961	1961	NUM
ajfa-6342	83	6	)	)	PUNCT
ajfa-6342	83	7	recognize	recognize	VERB
ajfa-6342	83	8	the	the	DET
ajfa-6342	83	9	auditor‘s	auditor‘s	PROPN
ajfa-6342	83	10	financial	financial	ADJ
ajfa-6342	83	11	dependence	dependence	NOUN
ajfa-6342	83	12	on	on	ADP
ajfa-6342	83	13	clients	client	NOUN
ajfa-6342	83	14	as	as	ADP
ajfa-6342	83	15	a	a	DET
ajfa-6342	83	16	built	build	VERB
ajfa-6342	83	17	-	-	PUNCT
ajfa-6342	83	18	in	in	ADP
ajfa-6342	83	19	-	-	PUNCT
ajfa-6342	83	20	anti	anti	ADJ
ajfa-6342	83	21	-	-	ADJ
ajfa-6342	83	22	independence	independence	ADJ
ajfa-6342	83	23	factor	factor	NOUN
ajfa-6342	83	24	.	.	PUNCT
ajfa-6342	84	1	they	they	PRON
ajfa-6342	84	2	further	far	ADV
ajfa-6342	84	3	observe	observe	VERB
ajfa-6342	84	4	that	that	SCONJ
ajfa-6342	84	5	since	since	SCONJ
ajfa-6342	84	6	auditors	auditor	NOUN
ajfa-6342	84	7	are	be	AUX
ajfa-6342	84	8	financially	financially	ADV
ajfa-6342	84	9	dependent	dependent	ADJ
ajfa-6342	84	10	on	on	ADP
ajfa-6342	84	11	the	the	DET
ajfa-6342	84	12	client	client	NOUN
ajfa-6342	84	13	,	,	PUNCT
ajfa-6342	84	14	their	their	PRON
ajfa-6342	84	15	independence	independence	NOUN
ajfa-6342	84	16	as	as	SCONJ
ajfa-6342	84	17	regards	regard	VERB
ajfa-6342	84	18	the	the	DET
ajfa-6342	84	19	financial	financial	ADJ
ajfa-6342	84	20	reports	report	NOUN
ajfa-6342	84	21	might	might	AUX
ajfa-6342	84	22	be	be	AUX
ajfa-6342	84	23	reduced	reduce	VERB
ajfa-6342	84	24	.	.	PUNCT
ajfa-6342	85	1	deangelo	deangelo	PROPN
ajfa-6342	85	2	(	(	PUNCT
ajfa-6342	85	3	1981	1981	NUM
ajfa-6342	85	4	)	)	PUNCT
ajfa-6342	85	5	argues	argue	VERB
ajfa-6342	85	6	that	that	SCONJ
ajfa-6342	85	7	future	future	ADJ
ajfa-6342	85	8	economic	economic	ADJ
ajfa-6342	85	9	interest	interest	NOUN
ajfa-6342	85	10	in	in	ADP
ajfa-6342	85	11	a	a	DET
ajfa-6342	85	12	client	client	NOUN
ajfa-6342	85	13	reduces	reduce	VERB
ajfa-6342	85	14	the	the	DET
ajfa-6342	85	15	auditor‘s	auditor‘s	PROPN
ajfa-6342	85	16	independence	independence	NOUN
ajfa-6342	85	17	towards	towards	ADP
ajfa-6342	85	18	the	the	DET
ajfa-6342	85	19	client	client	NOUN
ajfa-6342	85	20	.	.	PUNCT
ajfa-6342	86	1	in	in	ADP
ajfa-6342	86	2	other	other	ADJ
ajfa-6342	86	3	words	word	NOUN
ajfa-6342	86	4	,	,	PUNCT
ajfa-6342	86	5	the	the	PRON
ajfa-6342	86	6	greater	great	ADJ
ajfa-6342	86	7	the	the	DET
ajfa-6342	86	8	client	client	NOUN
ajfa-6342	86	9	-	-	PUNCT
ajfa-6342	86	10	specific	specific	ADJ
ajfa-6342	86	11	quasi	quasi	ADJ
ajfa-6342	86	12	-	-	ADJ
ajfa-6342	86	13	rent	rent	ADJ
ajfa-6342	86	14	stream	stream	NOUN
ajfa-6342	86	15	,	,	PUNCT
ajfa-6342	86	16	the	the	PRON
ajfa-6342	86	17	less	less	ADV
ajfa-6342	86	18	likely	likely	ADJ
ajfa-6342	86	19	the	the	DET
ajfa-6342	86	20	auditor	auditor	NOUN
ajfa-6342	86	21	is	be	AUX
ajfa-6342	86	22	to	to	PART
ajfa-6342	86	23	report	report	VERB
ajfa-6342	86	24	a	a	DET
ajfa-6342	86	25	discovered	discover	VERB
ajfa-6342	86	26	breach	breach	NOUN
ajfa-6342	86	27	.	.	PUNCT
ajfa-6342	87	1	3	3	X
ajfa-6342	87	2	.	.	X
ajfa-6342	87	3	methodology	methodology	NOUN
ajfa-6342	87	4	3.1	3.1	NUM
ajfa-6342	87	5	research	research	NOUN
ajfa-6342	87	6	design	design	NOUN
ajfa-6342	87	7	by	by	ADP
ajfa-6342	87	8	means	mean	NOUN
ajfa-6342	87	9	of	of	ADP
ajfa-6342	87	10	survey	survey	NOUN
ajfa-6342	87	11	research	research	NOUN
ajfa-6342	87	12	design	design	NOUN
ajfa-6342	87	13	,	,	PUNCT
ajfa-6342	87	14	this	this	DET
ajfa-6342	87	15	study	study	NOUN
ajfa-6342	87	16	examined	examine	VERB
ajfa-6342	87	17	the	the	DET
ajfa-6342	87	18	extent	extent	NOUN
ajfa-6342	87	19	that	that	SCONJ
ajfa-6342	87	20	public	public	ADJ
ajfa-6342	87	21	sector	sector	NOUN
ajfa-6342	87	22	audit	audit	NOUN
ajfa-6342	87	23	independence	independence	NOUN
ajfa-6342	87	24	is	be	AUX
ajfa-6342	87	25	achieved	achieve	VERB
ajfa-6342	87	26	the	the	PRON
ajfa-6342	87	27	how	how	SCONJ
ajfa-6342	87	28	this	this	DET
ajfa-6342	87	29	independence	independence	NOUN
ajfa-6342	87	30	is	be	AUX
ajfa-6342	87	31	actually	actually	ADV
ajfa-6342	87	32	achieved	achieve	VERB
ajfa-6342	87	33	in	in	ADP
ajfa-6342	87	34	nigeria	nigeria	PROPN
ajfa-6342	87	35	.	.	PUNCT
ajfa-6342	88	1	the	the	DET
ajfa-6342	88	2	choice	choice	NOUN
ajfa-6342	88	3	of	of	ADP
ajfa-6342	88	4	this	this	DET
ajfa-6342	88	5	design	design	NOUN
ajfa-6342	88	6	was	be	AUX
ajfa-6342	88	7	due	due	ADJ
ajfa-6342	88	8	to	to	ADP
ajfa-6342	88	9	the	the	DET
ajfa-6342	88	10	fact	fact	NOUN
ajfa-6342	88	11	that	that	SCONJ
ajfa-6342	88	12	the	the	DET
ajfa-6342	88	13	research	research	NOUN
ajfa-6342	88	14	perceived	perceive	VERB
ajfa-6342	88	15	it	it	PRON
ajfa-6342	88	16	as	as	ADP
ajfa-6342	88	17	being	be	AUX
ajfa-6342	88	18	appropriate	appropriate	ADJ
ajfa-6342	88	19	because	because	SCONJ
ajfa-6342	88	20	of	of	ADP
ajfa-6342	88	21	his	his	PRON
ajfa-6342	88	22	lack	lack	NOUN
ajfa-6342	88	23	of	of	ADP
ajfa-6342	88	24	control	control	NOUN
ajfa-6342	88	25	over	over	ADP
ajfa-6342	88	26	the	the	DET
ajfa-6342	88	27	responses	response	NOUN
ajfa-6342	88	28	and	and	CCONJ
ajfa-6342	88	29	inability	inability	NOUN
ajfa-6342	88	30	to	to	PART
ajfa-6342	88	31	manipulate	manipulate	VERB
ajfa-6342	88	32	sample	sample	NOUN
ajfa-6342	88	33	subject	subject	NOUN
ajfa-6342	88	34	.	.	PUNCT
ajfa-6342	89	1	3.2	3.2	NUM
ajfa-6342	89	2	population	population	NOUN
ajfa-6342	89	3	of	of	ADP
ajfa-6342	89	4	the	the	DET
ajfa-6342	89	5	study	study	NOUN
ajfa-6342	89	6	the	the	DET
ajfa-6342	89	7	population	population	NOUN
ajfa-6342	89	8	for	for	ADP
ajfa-6342	89	9	this	this	DET
ajfa-6342	89	10	study	study	NOUN
ajfa-6342	89	11	consisted	consist	VERB
ajfa-6342	89	12	of	of	ADP
ajfa-6342	89	13	the	the	DET
ajfa-6342	89	14	auditor	auditor	NOUN
ajfa-6342	89	15	general	general	NOUN
ajfa-6342	89	16	of	of	ADP
ajfa-6342	89	17	the	the	DET
ajfa-6342	89	18	federation	federation	PROPN
ajfa-6342	89	19	and	and	CCONJ
ajfa-6342	89	20	all	all	DET
ajfa-6342	89	21	the	the	DET
ajfa-6342	89	22	staffs	staff	NOUN
ajfa-6342	89	23	in	in	ADP
ajfa-6342	89	24	the	the	DET
ajfa-6342	89	25	office	office	NOUN
ajfa-6342	89	26	of	of	ADP
ajfa-6342	89	27	the	the	DET
ajfa-6342	89	28	auditor	auditor	NOUN
ajfa-6342	89	29	general	general	NOUN
ajfa-6342	89	30	of	of	ADP
ajfa-6342	89	31	the	the	DET
ajfa-6342	89	32	federation	federation	PROPN
ajfa-6342	89	33	and	and	CCONJ
ajfa-6342	89	34	also	also	ADV
ajfa-6342	89	35	the	the	DET
ajfa-6342	89	36	auditor	auditor	NOUN
ajfa-6342	89	37	general	general	NOUN
ajfa-6342	89	38	for	for	ADP
ajfa-6342	89	39	the	the	DET
ajfa-6342	89	40	36	36	NUM
ajfa-6342	89	41	states	state	NOUN
ajfa-6342	89	42	in	in	ADP
ajfa-6342	89	43	nigeria	nigeria	PROPN
ajfa-6342	89	44	and	and	CCONJ
ajfa-6342	89	45	all	all	DET
ajfa-6342	89	46	the	the	DET
ajfa-6342	89	47	staffs	staff	NOUN
ajfa-6342	89	48	in	in	ADP
ajfa-6342	89	49	their	their	PRON
ajfa-6342	89	50	respective	respective	ADJ
ajfa-6342	89	51	offices	office	NOUN
ajfa-6342	89	52	.	.	PUNCT
ajfa-6342	90	1	3.3	3.3	NUM
ajfa-6342	90	2	sample	sample	NOUN
ajfa-6342	90	3	and	and	CCONJ
ajfa-6342	90	4	sampling	sample	VERB
ajfa-6342	90	5	techniques	technique	NOUN
ajfa-6342	90	6	the	the	DET
ajfa-6342	90	7	data	datum	NOUN
ajfa-6342	90	8	used	use	VERB
ajfa-6342	90	9	for	for	ADP
ajfa-6342	90	10	this	this	DET
ajfa-6342	90	11	study	study	NOUN
ajfa-6342	90	12	were	be	AUX
ajfa-6342	90	13	collected	collect	VERB
ajfa-6342	90	14	from	from	ADP
ajfa-6342	90	15	a	a	DET
ajfa-6342	90	16	sample	sample	NOUN
ajfa-6342	90	17	of	of	ADP
ajfa-6342	90	18	105	105	NUM
ajfa-6342	90	19	respondents	respondent	NOUN
ajfa-6342	90	20	using	use	VERB
ajfa-6342	90	21	a	a	DET
ajfa-6342	90	22	stratified	stratified	ADJ
ajfa-6342	90	23	sampling	sampling	NOUN
ajfa-6342	90	24	technique	technique	NOUN
ajfa-6342	90	25	and	and	CCONJ
ajfa-6342	90	26	simple	simple	ADJ
ajfa-6342	90	27	random	random	ADJ
ajfa-6342	90	28	sampling	sampling	NOUN
ajfa-6342	90	29	technique	technique	NOUN
ajfa-6342	90	30	.	.	PUNCT
ajfa-6342	91	1	since	since	SCONJ
ajfa-6342	91	2	the	the	DET
ajfa-6342	91	3	south	south	PROPN
ajfa-6342	91	4	west	west	PROPN
ajfa-6342	91	5	region	region	PROPN
ajfa-6342	91	6	was	be	AUX
ajfa-6342	91	7	used	use	VERB
ajfa-6342	91	8	as	as	ADP
ajfa-6342	91	9	the	the	DET
ajfa-6342	91	10	study	study	NOUN
ajfa-6342	91	11	location	location	NOUN
ajfa-6342	91	12	,	,	PUNCT
ajfa-6342	91	13	a	a	DET
ajfa-6342	91	14	state	state	NOUN
ajfa-6342	91	15	was	be	AUX
ajfa-6342	91	16	regarded	regard	VERB
ajfa-6342	91	17	as	as	ADP
ajfa-6342	91	18	a	a	DET
ajfa-6342	91	19	stratum	stratum	NOUN
ajfa-6342	91	20	and	and	CCONJ
ajfa-6342	91	21	15	15	NUM
ajfa-6342	91	22	respondents	respondent	NOUN
ajfa-6342	91	23	were	be	AUX
ajfa-6342	91	24	randomly	randomly	ADV
ajfa-6342	91	25	selected	select	VERB
ajfa-6342	91	26	from	from	ADP
ajfa-6342	91	27	the	the	DET
ajfa-6342	91	28	state	state	NOUN
ajfa-6342	91	29	auditor	auditor	NOUN
ajfa-6342	91	30	general	general	ADJ
ajfa-6342	91	31	office	office	NOUN
ajfa-6342	91	32	of	of	ADP
ajfa-6342	91	33	the	the	DET
ajfa-6342	91	34	six	six	NUM
ajfa-6342	91	35	states	state	NOUN
ajfa-6342	91	36	in	in	ADP
ajfa-6342	91	37	the	the	DET
ajfa-6342	91	38	region	region	NOUN
ajfa-6342	91	39	and	and	CCONJ
ajfa-6342	91	40	the	the	DET
ajfa-6342	91	41	remaining	remain	VERB
ajfa-6342	91	42	15	15	NUM
ajfa-6342	91	43	respondents	respondent	NOUN
ajfa-6342	91	44	were	be	AUX
ajfa-6342	91	45	selected	select	VERB
ajfa-6342	91	46	from	from	ADP
ajfa-6342	91	47	the	the	DET
ajfa-6342	91	48	office	office	NOUN
ajfa-6342	91	49	of	of	ADP
ajfa-6342	91	50	the	the	DET
ajfa-6342	91	51	auditor	auditor	NOUN
ajfa-6342	91	52	general	general	NOUN
ajfa-6342	91	53	for	for	ADP
ajfa-6342	91	54	the	the	DET
ajfa-6342	91	55	federation	federation	NOUN
ajfa-6342	91	56	to	to	PART
ajfa-6342	91	57	arrive	arrive	VERB
ajfa-6342	91	58	at	at	ADP
ajfa-6342	91	59	the	the	DET
ajfa-6342	91	60	sample	sample	NOUN
ajfa-6342	91	61	for	for	ADP
ajfa-6342	91	62	the	the	DET
ajfa-6342	91	63	study	study	NOUN
ajfa-6342	91	64	.	.	PUNCT
ajfa-6342	92	1	the	the	DET
ajfa-6342	92	2	adoption	adoption	NOUN
ajfa-6342	92	3	of	of	ADP
ajfa-6342	92	4	this	this	DET
ajfa-6342	92	5	sampling	sampling	NOUN
ajfa-6342	92	6	technique	technique	NOUN
ajfa-6342	92	7	was	be	AUX
ajfa-6342	92	8	based	base	VERB
ajfa-6342	92	9	on	on	ADP
ajfa-6342	92	10	the	the	DET
ajfa-6342	92	11	criteria	criterion	NOUN
ajfa-6342	92	12	set	set	VERB
ajfa-6342	92	13	by	by	ADP
ajfa-6342	92	14	the	the	DET
ajfa-6342	92	15	researchers	researcher	NOUN
ajfa-6342	92	16	which	which	PRON
ajfa-6342	92	17	include	include	VERB
ajfa-6342	92	18	the	the	DET
ajfa-6342	92	19	experience	experience	NOUN
ajfa-6342	92	20	of	of	ADP
ajfa-6342	92	21	the	the	DET
ajfa-6342	92	22	respondent	respondent	NOUN
ajfa-6342	92	23	,	,	PUNCT
ajfa-6342	92	24	their	their	PRON
ajfa-6342	92	25	knowledge	knowledge	NOUN
ajfa-6342	92	26	on	on	ADP
ajfa-6342	92	27	the	the	DET
ajfa-6342	92	28	subject	subject	NOUN
ajfa-6342	92	29	matter	matter	NOUN
ajfa-6342	92	30	,	,	PUNCT
ajfa-6342	92	31	and	and	CCONJ
ajfa-6342	92	32	their	their	PRON
ajfa-6342	92	33	reasoning	reasoning	NOUN
ajfa-6342	92	34	ability	ability	NOUN
ajfa-6342	92	35	.	.	PUNCT
ajfa-6342	93	1	asian	asian	ADJ
ajfa-6342	93	2	journal	journal	PROPN
ajfa-6342	93	3	of	of	ADP
ajfa-6342	93	4	finance	finance	PROPN
ajfa-6342	93	5	&	&	CCONJ
ajfa-6342	93	6	accounting	accounting	PROPN
ajfa-6342	93	7	issn	issn	PROPN
ajfa-6342	93	8	1946	1946	NUM
ajfa-6342	93	9	-	-	PUNCT
ajfa-6342	93	10	052x	052x	PROPN
ajfa-6342	93	11	2014	2014	NUM
ajfa-6342	93	12	,	,	PUNCT
ajfa-6342	93	13	vol	vol	NOUN
ajfa-6342	93	14	.	.	PROPN
ajfa-6342	94	1	6	6	NUM
ajfa-6342	94	2	,	,	PUNCT
ajfa-6342	94	3	no	no	INTJ
ajfa-6342	94	4	.	.	NOUN
ajfa-6342	94	5	2	2	NUM
ajfa-6342	94	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	94	7	494	494	NUM
ajfa-6342	94	8	3.4	3.4	NUM
ajfa-6342	94	9	.	.	PUNCT
ajfa-6342	95	1	research	research	NOUN
ajfa-6342	95	2	instrument	instrument	NOUN
ajfa-6342	95	3	for	for	ADP
ajfa-6342	95	4	data	data	NOUN
ajfa-6342	95	5	collection	collection	NOUN
ajfa-6342	95	6	.	.	PUNCT
ajfa-6342	96	1	the	the	DET
ajfa-6342	96	2	data	datum	NOUN
ajfa-6342	96	3	for	for	ADP
ajfa-6342	96	4	the	the	DET
ajfa-6342	96	5	study	study	NOUN
ajfa-6342	96	6	were	be	AUX
ajfa-6342	96	7	generated	generate	VERB
ajfa-6342	96	8	by	by	ADP
ajfa-6342	96	9	means	mean	NOUN
ajfa-6342	96	10	of	of	ADP
ajfa-6342	96	11	a	a	DET
ajfa-6342	96	12	well	well	ADV
ajfa-6342	96	13	-	-	PUNCT
ajfa-6342	96	14	structured	structure	VERB
ajfa-6342	96	15	questionnaire	questionnaire	NOUN
ajfa-6342	96	16	administered	administer	VERB
ajfa-6342	96	17	to	to	ADP
ajfa-6342	96	18	105	105	NUM
ajfa-6342	96	19	staff	staff	NOUN
ajfa-6342	96	20	of	of	ADP
ajfa-6342	96	21	the	the	DET
ajfa-6342	96	22	selected	select	VERB
ajfa-6342	96	23	states	state	NOUN
ajfa-6342	96	24	and	and	CCONJ
ajfa-6342	96	25	the	the	DET
ajfa-6342	96	26	federal	federal	ADJ
ajfa-6342	96	27	capital	capital	NOUN
ajfa-6342	96	28	territory	territory	NOUN
ajfa-6342	96	29	.	.	PUNCT
ajfa-6342	97	1	the	the	DET
ajfa-6342	97	2	reason	reason	NOUN
ajfa-6342	97	3	for	for	ADP
ajfa-6342	97	4	this	this	DET
ajfa-6342	97	5	instrument	instrument	NOUN
ajfa-6342	97	6	was	be	AUX
ajfa-6342	97	7	that	that	DET
ajfa-6342	97	8	questionnaire	questionnaire	NOUN
ajfa-6342	97	9	is	be	AUX
ajfa-6342	97	10	the	the	DET
ajfa-6342	97	11	most	most	ADV
ajfa-6342	97	12	widely	widely	ADV
ajfa-6342	97	13	used	use	VERB
ajfa-6342	97	14	instrument	instrument	NOUN
ajfa-6342	97	15	for	for	ADP
ajfa-6342	97	16	data	data	NOUN
ajfa-6342	97	17	collection	collection	NOUN
ajfa-6342	97	18	and	and	CCONJ
ajfa-6342	97	19	because	because	SCONJ
ajfa-6342	97	20	it	it	PRON
ajfa-6342	97	21	is	be	AUX
ajfa-6342	97	22	a	a	DET
ajfa-6342	97	23	quick	quick	ADJ
ajfa-6342	97	24	means	mean	NOUN
ajfa-6342	97	25	of	of	ADP
ajfa-6342	97	26	obtaining	obtain	VERB
ajfa-6342	97	27	the	the	DET
ajfa-6342	97	28	views	view	NOUN
ajfa-6342	97	29	of	of	ADP
ajfa-6342	97	30	the	the	DET
ajfa-6342	97	31	respondents	respondent	NOUN
ajfa-6342	97	32	on	on	ADP
ajfa-6342	97	33	a	a	DET
ajfa-6342	97	34	wide	wide	ADJ
ajfa-6342	97	35	range	range	NOUN
ajfa-6342	97	36	of	of	ADP
ajfa-6342	97	37	subjects	subject	NOUN
ajfa-6342	97	38	.	.	PUNCT
ajfa-6342	98	1	3.5.1	3.5.1	NUM
ajfa-6342	98	2	validity	validity	NOUN
ajfa-6342	98	3	of	of	ADP
ajfa-6342	98	4	research	research	NOUN
ajfa-6342	98	5	instrument	instrument	NOUN
ajfa-6342	98	6	to	to	PART
ajfa-6342	98	7	enhance	enhance	VERB
ajfa-6342	98	8	the	the	DET
ajfa-6342	98	9	validity	validity	NOUN
ajfa-6342	98	10	of	of	ADP
ajfa-6342	98	11	the	the	DET
ajfa-6342	98	12	research	research	NOUN
ajfa-6342	98	13	instrument	instrument	NOUN
ajfa-6342	98	14	draft	draft	NOUN
ajfa-6342	98	15	copy	copy	NOUN
ajfa-6342	98	16	of	of	ADP
ajfa-6342	98	17	the	the	DET
ajfa-6342	98	18	instrument	instrument	NOUN
ajfa-6342	98	19	was	be	AUX
ajfa-6342	98	20	given	give	VERB
ajfa-6342	98	21	to	to	ADP
ajfa-6342	98	22	3	3	NUM
ajfa-6342	98	23	holders	holder	NOUN
ajfa-6342	98	24	of	of	ADP
ajfa-6342	98	25	doctor	doctor	NOUN
ajfa-6342	98	26	degree	degree	NOUN
ajfa-6342	98	27	in	in	ADP
ajfa-6342	98	28	accounting	account	VERB
ajfa-6342	98	29	2	2	NUM
ajfa-6342	98	30	chartered	chartered	ADJ
ajfa-6342	98	31	accountants	accountant	NOUN
ajfa-6342	98	32	and	and	CCONJ
ajfa-6342	98	33	2	2	NUM
ajfa-6342	98	34	retired	retire	VERB
ajfa-6342	98	35	auditor	auditor	NOUN
ajfa-6342	98	36	general	general	NOUN
ajfa-6342	98	37	whose	whose	DET
ajfa-6342	98	38	constructive	constructive	ADJ
ajfa-6342	98	39	criticisms	criticism	NOUN
ajfa-6342	98	40	were	be	AUX
ajfa-6342	98	41	taken	take	VERB
ajfa-6342	98	42	into	into	ADP
ajfa-6342	98	43	consideration	consideration	NOUN
ajfa-6342	98	44	to	to	PART
ajfa-6342	98	45	ensure	ensure	VERB
ajfa-6342	98	46	that	that	SCONJ
ajfa-6342	98	47	the	the	DET
ajfa-6342	98	48	questionnaire	questionnaire	NOUN
ajfa-6342	98	49	contained	contain	VERB
ajfa-6342	98	50	all	all	DET
ajfa-6342	98	51	the	the	DET
ajfa-6342	98	52	relevant	relevant	ADJ
ajfa-6342	98	53	dimension	dimension	NOUN
ajfa-6342	98	54	of	of	ADP
ajfa-6342	98	55	the	the	DET
ajfa-6342	98	56	study	study	NOUN
ajfa-6342	98	57	.	.	PUNCT
ajfa-6342	99	1	3.5.2	3.5.2	NUM
ajfa-6342	99	2	reliability	reliability	NOUN
ajfa-6342	99	3	of	of	ADP
ajfa-6342	99	4	research	research	NOUN
ajfa-6342	99	5	instrument	instrument	NOUN
ajfa-6342	99	6	.	.	PUNCT
ajfa-6342	100	1	towards	towards	ADP
ajfa-6342	100	2	assuring	assure	VERB
ajfa-6342	100	3	the	the	DET
ajfa-6342	100	4	reliability	reliability	NOUN
ajfa-6342	100	5	of	of	ADP
ajfa-6342	100	6	the	the	DET
ajfa-6342	100	7	instrument	instrument	NOUN
ajfa-6342	100	8	,	,	PUNCT
ajfa-6342	100	9	a	a	DET
ajfa-6342	100	10	test	test	NOUN
ajfa-6342	100	11	and	and	CCONJ
ajfa-6342	100	12	re	re	NOUN
ajfa-6342	100	13	-	-	NOUN
ajfa-6342	100	14	test	test	NOUN
ajfa-6342	100	15	method	method	NOUN
ajfa-6342	100	16	was	be	AUX
ajfa-6342	100	17	used	use	VERB
ajfa-6342	100	18	.	.	PUNCT
ajfa-6342	101	1	the	the	DET
ajfa-6342	101	2	aim	aim	NOUN
ajfa-6342	101	3	was	be	AUX
ajfa-6342	101	4	to	to	PART
ajfa-6342	101	5	find	find	VERB
ajfa-6342	101	6	out	out	ADP
ajfa-6342	101	7	how	how	SCONJ
ajfa-6342	101	8	consistent	consistent	ADJ
ajfa-6342	101	9	the	the	DET
ajfa-6342	101	10	instrument	instrument	NOUN
ajfa-6342	101	11	was	be	AUX
ajfa-6342	101	12	in	in	ADP
ajfa-6342	101	13	collecting	collect	VERB
ajfa-6342	101	14	the	the	DET
ajfa-6342	101	15	required	require	VERB
ajfa-6342	101	16	data	datum	NOUN
ajfa-6342	101	17	for	for	ADP
ajfa-6342	101	18	analysis	analysis	NOUN
ajfa-6342	101	19	.	.	PUNCT
ajfa-6342	102	1	the	the	DET
ajfa-6342	102	2	results	result	NOUN
ajfa-6342	102	3	of	of	ADP
ajfa-6342	102	4	reliability	reliability	NOUN
ajfa-6342	102	5	analysis	analysis	NOUN
ajfa-6342	102	6	revealed	reveal	VERB
ajfa-6342	102	7	a	a	DET
ajfa-6342	102	8	cronbach	cronbach	ADJ
ajfa-6342	102	9	alpha	alpha	NOUN
ajfa-6342	102	10	0.928	0.928	NUM
ajfa-6342	102	11	for	for	ADP
ajfa-6342	102	12	items	item	NOUN
ajfa-6342	102	13	relating	relate	VERB
ajfa-6342	102	14	to	to	ADP
ajfa-6342	102	15	financial	financial	ADJ
ajfa-6342	102	16	independence	independence	NOUN
ajfa-6342	102	17	,	,	PUNCT
ajfa-6342	102	18	0.886	0.886	NUM
ajfa-6342	102	19	for	for	ADP
ajfa-6342	102	20	investigative	investigative	ADJ
ajfa-6342	102	21	independence	independence	NOUN
ajfa-6342	102	22	and	and	CCONJ
ajfa-6342	102	23	0.869	0.869	NUM
ajfa-6342	102	24	for	for	ADP
ajfa-6342	102	25	items	item	NOUN
ajfa-6342	102	26	relating	relate	VERB
ajfa-6342	102	27	to	to	ADP
ajfa-6342	102	28	reporting	report	VERB
ajfa-6342	102	29	independence	independence	NOUN
ajfa-6342	102	30	.	.	PUNCT
ajfa-6342	103	1	the	the	DET
ajfa-6342	103	2	psychometric	psychometric	ADJ
ajfa-6342	103	3	tests	test	NOUN
ajfa-6342	103	4	suggest	suggest	VERB
ajfa-6342	103	5	the	the	DET
ajfa-6342	103	6	presence	presence	NOUN
ajfa-6342	103	7	of	of	ADP
ajfa-6342	103	8	reasonable	reasonable	ADJ
ajfa-6342	103	9	level	level	NOUN
ajfa-6342	103	10	of	of	ADP
ajfa-6342	103	11	reliability	reliability	NOUN
ajfa-6342	103	12	3.6	3.6	NUM
ajfa-6342	103	13	administration	administration	NOUN
ajfa-6342	103	14	of	of	ADP
ajfa-6342	103	15	research	research	NOUN
ajfa-6342	103	16	instrument	instrument	NOUN
ajfa-6342	103	17	.	.	PUNCT
ajfa-6342	104	1	one	one	NUM
ajfa-6342	104	2	hundred	hundred	NUM
ajfa-6342	104	3	and	and	CCONJ
ajfa-6342	104	4	five	five	NUM
ajfa-6342	104	5	(	(	PUNCT
ajfa-6342	104	6	105	105	NUM
ajfa-6342	104	7	)	)	PUNCT
ajfa-6342	104	8	copies	copy	NOUN
ajfa-6342	104	9	of	of	ADP
ajfa-6342	104	10	the	the	DET
ajfa-6342	104	11	questionnaire	questionnaire	NOUN
ajfa-6342	104	12	were	be	AUX
ajfa-6342	104	13	distributed	distribute	VERB
ajfa-6342	104	14	by	by	ADP
ajfa-6342	104	15	the	the	DET
ajfa-6342	104	16	researcher	researcher	NOUN
ajfa-6342	104	17	with	with	ADP
ajfa-6342	104	18	the	the	DET
ajfa-6342	104	19	help	help	NOUN
ajfa-6342	104	20	of	of	ADP
ajfa-6342	104	21	two	two	NUM
ajfa-6342	104	22	2	2	NUM
ajfa-6342	104	23	research	research	NOUN
ajfa-6342	104	24	assistant	assistant	NOUN
ajfa-6342	104	25	to	to	ADP
ajfa-6342	104	26	the	the	DET
ajfa-6342	104	27	respondents	respondent	NOUN
ajfa-6342	104	28	directly	directly	ADV
ajfa-6342	104	29	.	.	PUNCT
ajfa-6342	105	1	ninety	ninety	NUM
ajfa-6342	105	2	six	six	NUM
ajfa-6342	105	3	(	(	PUNCT
ajfa-6342	105	4	96	96	NUM
ajfa-6342	105	5	)	)	PUNCT
ajfa-6342	105	6	copies	copy	NOUN
ajfa-6342	105	7	of	of	ADP
ajfa-6342	105	8	the	the	DET
ajfa-6342	105	9	questionnaire	questionnaire	NOUN
ajfa-6342	105	10	were	be	AUX
ajfa-6342	105	11	returned	return	VERB
ajfa-6342	105	12	representing	represent	VERB
ajfa-6342	105	13	91.4	91.4	NUM
ajfa-6342	105	14	%	%	NOUN
ajfa-6342	105	15	of	of	ADP
ajfa-6342	105	16	the	the	DET
ajfa-6342	105	17	total	total	ADJ
ajfa-6342	105	18	copies	copy	NOUN
ajfa-6342	105	19	distributed	distribute	VERB
ajfa-6342	105	20	,	,	PUNCT
ajfa-6342	105	21	while	while	SCONJ
ajfa-6342	105	22	nine	nine	NUM
ajfa-6342	105	23	(	(	PUNCT
ajfa-6342	105	24	9	9	NUM
ajfa-6342	105	25	)	)	PUNCT
ajfa-6342	105	26	copies	copy	NOUN
ajfa-6342	105	27	were	be	AUX
ajfa-6342	105	28	not	not	PART
ajfa-6342	105	29	returned	return	VERB
ajfa-6342	105	30	due	due	ADP
ajfa-6342	105	31	to	to	ADP
ajfa-6342	105	32	constraint	constraint	NOUN
ajfa-6342	105	33	of	of	ADP
ajfa-6342	105	34	time	time	NOUN
ajfa-6342	105	35	representing	represent	VERB
ajfa-6342	105	36	8.6	8.6	NUM
ajfa-6342	105	37	%	%	NOUN
ajfa-6342	105	38	of	of	ADP
ajfa-6342	105	39	the	the	DET
ajfa-6342	105	40	total	total	ADJ
ajfa-6342	105	41	copies	copy	NOUN
ajfa-6342	105	42	distributed	distribute	VERB
ajfa-6342	105	43	.	.	PUNCT
ajfa-6342	106	1	3.7	3.7	NUM
ajfa-6342	106	2	statistical	statistical	ADJ
ajfa-6342	106	3	tool/	tool/	NUM
ajfa-6342	106	4	analytical	analytical	ADJ
ajfa-6342	106	5	procedures	procedure	NOUN
ajfa-6342	106	6	the	the	DET
ajfa-6342	106	7	study	study	NOUN
ajfa-6342	106	8	adopted	adopt	VERB
ajfa-6342	106	9	both	both	CCONJ
ajfa-6342	106	10	descriptive	descriptive	ADJ
ajfa-6342	106	11	and	and	CCONJ
ajfa-6342	106	12	inferential	inferential	ADJ
ajfa-6342	106	13	statistics	statistic	NOUN
ajfa-6342	106	14	for	for	ADP
ajfa-6342	106	15	the	the	DET
ajfa-6342	106	16	analysis	analysis	NOUN
ajfa-6342	106	17	of	of	ADP
ajfa-6342	106	18	data	datum	NOUN
ajfa-6342	106	19	.	.	PUNCT
ajfa-6342	107	1	descriptive	descriptive	ADJ
ajfa-6342	107	2	statistic	statistic	NOUN
ajfa-6342	107	3	includes	include	VERB
ajfa-6342	107	4	the	the	DET
ajfa-6342	107	5	frequency	frequency	NOUN
ajfa-6342	107	6	and	and	CCONJ
ajfa-6342	107	7	percentage	percentage	NOUN
ajfa-6342	107	8	while	while	SCONJ
ajfa-6342	107	9	the	the	DET
ajfa-6342	107	10	inferential	inferential	ADJ
ajfa-6342	107	11	statistic	statistic	NOUN
ajfa-6342	107	12	focused	focus	VERB
ajfa-6342	107	13	on	on	ADP
ajfa-6342	107	14	multiple	multiple	ADJ
ajfa-6342	107	15	linear	linear	ADJ
ajfa-6342	107	16	regression	regression	NOUN
ajfa-6342	107	17	analysis	analysis	NOUN
ajfa-6342	107	18	with	with	ADP
ajfa-6342	107	19	the	the	DET
ajfa-6342	107	20	aid	aid	NOUN
ajfa-6342	107	21	of	of	ADP
ajfa-6342	107	22	statistical	statistical	ADJ
ajfa-6342	107	23	package	package	NOUN
ajfa-6342	107	24	for	for	ADP
ajfa-6342	107	25	social	social	ADJ
ajfa-6342	107	26	science	science	NOUN
ajfa-6342	107	27	(	(	PUNCT
ajfa-6342	107	28	spss	spss	PROPN
ajfa-6342	107	29	)	)	PUNCT
ajfa-6342	107	30	version	version	NOUN
ajfa-6342	107	31	17.0	17.0	NUM
ajfa-6342	107	32	.	.	PUNCT
ajfa-6342	108	1	the	the	DET
ajfa-6342	108	2	general	general	ADJ
ajfa-6342	108	3	formula	formula	NOUN
ajfa-6342	108	4	for	for	ADP
ajfa-6342	108	5	the	the	DET
ajfa-6342	108	6	study	study	NOUN
ajfa-6342	108	7	model	model	NOUN
ajfa-6342	108	8	was	be	AUX
ajfa-6342	108	9	as	as	SCONJ
ajfa-6342	108	10	follows	follow	VERB
ajfa-6342	108	11	;	;	PUNCT
ajfa-6342	108	12	y	y	PROPN
ajfa-6342	108	13	=	=	PROPN
ajfa-6342	108	14	β0	β0	PROPN
ajfa-6342	108	15	+	+	CCONJ
ajfa-6342	108	16	β1x1	β1x1	PUNCT
ajfa-6342	109	1	+	+	NUM
ajfa-6342	109	2	β2x2	β2x2	PUNCT
ajfa-6342	109	3	+	+	CCONJ
ajfa-6342	109	4	β3x3	β3x3	PUNCT
ajfa-6342	109	5	+	+	NUM
ajfa-6342	109	6	μ	μ	NUM
ajfa-6342	109	7	where	where	SCONJ
ajfa-6342	109	8	;	;	PUNCT
ajfa-6342	109	9	y	y	PROPN
ajfa-6342	109	10	=	=	PROPN
ajfa-6342	109	11	auditor	auditor	PROPN
ajfa-6342	109	12	assignment	assignment	VERB
ajfa-6342	109	13	x1	x1	NOUN
ajfa-6342	110	1	=	=	PUNCT
ajfa-6342	110	2	investigative	investigative	ADJ
ajfa-6342	110	3	independence	independence	NOUN
ajfa-6342	110	4	x2=	x2=	PROPN
ajfa-6342	110	5	reporting	report	VERB
ajfa-6342	110	6	independence	independence	NOUN
ajfa-6342	110	7	x3=	x3=	PUNCT
ajfa-6342	111	1	financial	financial	ADJ
ajfa-6342	111	2	independence	independence	NOUN
ajfa-6342	111	3	asian	asian	ADJ
ajfa-6342	111	4	journal	journal	NOUN
ajfa-6342	111	5	of	of	ADP
ajfa-6342	111	6	finance	finance	PROPN
ajfa-6342	111	7	&	&	CCONJ
ajfa-6342	111	8	accounting	accounting	PROPN
ajfa-6342	111	9	issn	issn	PROPN
ajfa-6342	111	10	1946	1946	NUM
ajfa-6342	111	11	-	-	PUNCT
ajfa-6342	111	12	052x	052x	PROPN
ajfa-6342	111	13	2014	2014	NUM
ajfa-6342	111	14	,	,	PUNCT
ajfa-6342	111	15	vol	vol	NOUN
ajfa-6342	111	16	.	.	PROPN
ajfa-6342	111	17	6	6	NUM
ajfa-6342	111	18	,	,	PUNCT
ajfa-6342	111	19	no	no	INTJ
ajfa-6342	111	20	.	.	NOUN
ajfa-6342	111	21	2	2	NUM
ajfa-6342	111	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	111	23	495	495	NUM
ajfa-6342	111	24	in	in	ADP
ajfa-6342	111	25	the	the	DET
ajfa-6342	111	26	model	model	NOUN
ajfa-6342	111	27	,	,	PUNCT
ajfa-6342	112	1	β0	β0	NOUN
ajfa-6342	112	2	=	=	PUNCT
ajfa-6342	112	3	the	the	DET
ajfa-6342	112	4	constant	constant	ADJ
ajfa-6342	112	5	term	term	NOUN
ajfa-6342	112	6	while	while	SCONJ
ajfa-6342	112	7	the	the	DET
ajfa-6342	112	8	coefficient	coefficient	NOUN
ajfa-6342	112	9	βii=	βii=	ADP
ajfa-6342	112	10	1	1	NUM
ajfa-6342	112	11	…	…	SYM
ajfa-6342	112	12	.3was	.3was	PROPN
ajfa-6342	112	13	used	use	VERB
ajfa-6342	112	14	to	to	PART
ajfa-6342	112	15	measure	measure	VERB
ajfa-6342	112	16	the	the	DET
ajfa-6342	112	17	sensitivity	sensitivity	NOUN
ajfa-6342	112	18	of	of	ADP
ajfa-6342	112	19	the	the	DET
ajfa-6342	112	20	dependent	dependent	ADJ
ajfa-6342	112	21	variable	variable	NOUN
ajfa-6342	112	22	(	(	PUNCT
ajfa-6342	112	23	y	y	NOUN
ajfa-6342	112	24	)	)	PUNCT
ajfa-6342	112	25	to	to	ADP
ajfa-6342	112	26	unit	unit	NOUN
ajfa-6342	112	27	change	change	NOUN
ajfa-6342	112	28	in	in	ADP
ajfa-6342	112	29	the	the	DET
ajfa-6342	112	30	predictor	predictor	NOUN
ajfa-6342	112	31	variables	variable	NOUN
ajfa-6342	112	32	.	.	PUNCT
ajfa-6342	113	1	μ	μ	NOUN
ajfa-6342	113	2	is	be	AUX
ajfa-6342	113	3	the	the	DET
ajfa-6342	113	4	error	error	NOUN
ajfa-6342	113	5	term	term	NOUN
ajfa-6342	113	6	which	which	PRON
ajfa-6342	113	7	captures	capture	VERB
ajfa-6342	113	8	the	the	DET
ajfa-6342	113	9	unexplained	unexplained	ADJ
ajfa-6342	113	10	variations	variation	NOUN
ajfa-6342	113	11	in	in	ADP
ajfa-6342	113	12	the	the	DET
ajfa-6342	113	13	model	model	NOUN
ajfa-6342	113	14	.	.	PUNCT
ajfa-6342	114	1	4	4	X
ajfa-6342	114	2	.	.	X
ajfa-6342	114	3	analysis	analysis	NOUN
ajfa-6342	114	4	and	and	CCONJ
ajfa-6342	114	5	interpretation	interpretation	NOUN
ajfa-6342	114	6	of	of	ADP
ajfa-6342	114	7	data	data	NOUN
ajfa-6342	114	8	4.1	4.1	NUM
ajfa-6342	114	9	presentation	presentation	NOUN
ajfa-6342	114	10	of	of	ADP
ajfa-6342	114	11	demographic	demographic	ADJ
ajfa-6342	114	12	data	datum	NOUN
ajfa-6342	114	13	tables	table	NOUN
ajfa-6342	114	14	1	1	NUM
ajfa-6342	114	15	shows	show	VERB
ajfa-6342	114	16	that	that	SCONJ
ajfa-6342	114	17	out	out	ADP
ajfa-6342	114	18	of	of	ADP
ajfa-6342	114	19	the	the	DET
ajfa-6342	114	20	96	96	NUM
ajfa-6342	114	21	respondents	respondent	NOUN
ajfa-6342	114	22	,	,	PUNCT
ajfa-6342	114	23	fifty	fifty	NUM
ajfa-6342	114	24	eight	eight	NUM
ajfa-6342	114	25	(	(	PUNCT
ajfa-6342	114	26	58	58	NUM
ajfa-6342	114	27	)	)	PUNCT
ajfa-6342	114	28	respond	respond	VERB
ajfa-6342	114	29	representing	represent	VERB
ajfa-6342	114	30	60.4	60.4	NUM
ajfa-6342	114	31	%	%	NOUN
ajfa-6342	114	32	were	be	AUX
ajfa-6342	114	33	males	male	NOUN
ajfa-6342	114	34	while	while	SCONJ
ajfa-6342	114	35	the	the	DET
ajfa-6342	114	36	remaining	remain	VERB
ajfa-6342	114	37	38	38	NUM
ajfa-6342	114	38	respondents	respondent	NOUN
ajfa-6342	114	39	representing	represent	VERB
ajfa-6342	114	40	39.6	39.6	NUM
ajfa-6342	114	41	%	%	NOUN
ajfa-6342	114	42	were	be	AUX
ajfa-6342	114	43	females	female	NOUN
ajfa-6342	114	44	.	.	PUNCT
ajfa-6342	115	1	this	this	PRON
ajfa-6342	115	2	shows	show	VERB
ajfa-6342	115	3	that	that	SCONJ
ajfa-6342	115	4	the	the	DET
ajfa-6342	115	5	male	male	ADJ
ajfa-6342	115	6	respondents	respondent	NOUN
ajfa-6342	115	7	were	be	AUX
ajfa-6342	115	8	more	more	ADJ
ajfa-6342	115	9	than	than	ADP
ajfa-6342	115	10	the	the	DET
ajfa-6342	115	11	female	female	ADJ
ajfa-6342	115	12	respondents	respondent	NOUN
ajfa-6342	115	13	.	.	PUNCT
ajfa-6342	116	1	it	it	PRON
ajfa-6342	116	2	was	be	AUX
ajfa-6342	116	3	also	also	ADV
ajfa-6342	116	4	revealed	reveal	VERB
ajfa-6342	116	5	that	that	SCONJ
ajfa-6342	116	6	16	16	NUM
ajfa-6342	116	7	respondents	respondent	NOUN
ajfa-6342	116	8	representing	represent	VERB
ajfa-6342	116	9	16.7	16.7	NUM
ajfa-6342	116	10	%	%	NOUN
ajfa-6342	116	11	had	have	VERB
ajfa-6342	116	12	between	between	ADP
ajfa-6342	116	13	1	1	NUM
ajfa-6342	116	14	-	-	SYM
ajfa-6342	116	15	5	5	NUM
ajfa-6342	116	16	years	year	NOUN
ajfa-6342	116	17	working	work	VERB
ajfa-6342	116	18	experience	experience	NOUN
ajfa-6342	116	19	,	,	PUNCT
ajfa-6342	116	20	20	20	NUM
ajfa-6342	116	21	respondents	respondent	NOUN
ajfa-6342	116	22	representing	represent	VERB
ajfa-6342	116	23	20.8	20.8	NUM
ajfa-6342	116	24	%	%	NOUN
ajfa-6342	116	25	of	of	ADP
ajfa-6342	116	26	the	the	DET
ajfa-6342	116	27	total	total	NOUN
ajfa-6342	116	28	had	have	VERB
ajfa-6342	116	29	working	working	NOUN
ajfa-6342	116	30	experience	experience	NOUN
ajfa-6342	116	31	of	of	ADP
ajfa-6342	116	32	6	6	NUM
ajfa-6342	116	33	-	-	SYM
ajfa-6342	116	34	10	10	NUM
ajfa-6342	116	35	years	year	NOUN
ajfa-6342	116	36	,	,	PUNCT
ajfa-6342	116	37	8	8	NUM
ajfa-6342	116	38	respondents	respondent	NOUN
ajfa-6342	116	39	representing	represent	VERB
ajfa-6342	116	40	8.3	8.3	NUM
ajfa-6342	116	41	%	%	NOUN
ajfa-6342	116	42	had	have	AUX
ajfa-6342	116	43	worked	work	VERB
ajfa-6342	116	44	for	for	ADP
ajfa-6342	116	45	11	11	NUM
ajfa-6342	116	46	-	-	SYM
ajfa-6342	116	47	15	15	NUM
ajfa-6342	116	48	years	year	NOUN
ajfa-6342	116	49	,	,	PUNCT
ajfa-6342	116	50	24	24	NUM
ajfa-6342	116	51	respondents	respondent	NOUN
ajfa-6342	116	52	(	(	PUNCT
ajfa-6342	116	53	25	25	NUM
ajfa-6342	116	54	%	%	NOUN
ajfa-6342	116	55	)	)	PUNCT
ajfa-6342	116	56	possessed	possess	VERB
ajfa-6342	116	57	between	between	ADP
ajfa-6342	116	58	16	16	NUM
ajfa-6342	116	59	-	-	SYM
ajfa-6342	116	60	20	20	NUM
ajfa-6342	116	61	years	year	NOUN
ajfa-6342	116	62	of	of	ADP
ajfa-6342	116	63	working	working	NOUN
ajfa-6342	116	64	experience	experience	NOUN
ajfa-6342	116	65	,	,	PUNCT
ajfa-6342	116	66	while	while	SCONJ
ajfa-6342	116	67	the	the	DET
ajfa-6342	116	68	remaining	remain	VERB
ajfa-6342	116	69	28	28	NUM
ajfa-6342	116	70	respondents	respondent	NOUN
ajfa-6342	116	71	representing	represent	VERB
ajfa-6342	116	72	29.2	29.2	NUM
ajfa-6342	116	73	of	of	ADP
ajfa-6342	116	74	the	the	DET
ajfa-6342	116	75	total	total	NOUN
ajfa-6342	116	76	had	have	AUX
ajfa-6342	116	77	worked	work	VERB
ajfa-6342	116	78	for	for	ADP
ajfa-6342	116	79	over	over	ADP
ajfa-6342	116	80	20	20	NUM
ajfa-6342	116	81	years	year	NOUN
ajfa-6342	116	82	in	in	ADP
ajfa-6342	116	83	the	the	DET
ajfa-6342	116	84	field	field	NOUN
ajfa-6342	116	85	.	.	PUNCT
ajfa-6342	117	1	it	it	PRON
ajfa-6342	117	2	can	can	AUX
ajfa-6342	117	3	therefore	therefore	ADV
ajfa-6342	117	4	be	be	AUX
ajfa-6342	117	5	said	say	VERB
ajfa-6342	117	6	that	that	SCONJ
ajfa-6342	117	7	majority	majority	NOUN
ajfa-6342	117	8	of	of	ADP
ajfa-6342	117	9	the	the	DET
ajfa-6342	117	10	respondents	respondent	NOUN
ajfa-6342	117	11	had	have	AUX
ajfa-6342	117	12	worked	work	VERB
ajfa-6342	117	13	for	for	ADP
ajfa-6342	117	14	over	over	ADP
ajfa-6342	117	15	20	20	NUM
ajfa-6342	117	16	years	year	NOUN
ajfa-6342	117	17	.	.	PUNCT
ajfa-6342	118	1	furthermore	furthermore	ADV
ajfa-6342	118	2	,	,	PUNCT
ajfa-6342	118	3	the	the	DET
ajfa-6342	118	4	results	result	NOUN
ajfa-6342	118	5	on	on	ADP
ajfa-6342	118	6	educational	educational	ADJ
ajfa-6342	118	7	qualification	qualification	NOUN
ajfa-6342	118	8	shows	show	VERB
ajfa-6342	118	9	that	that	SCONJ
ajfa-6342	118	10	4	4	NUM
ajfa-6342	118	11	respondents	respondent	NOUN
ajfa-6342	118	12	representing	represent	VERB
ajfa-6342	118	13	4.2	4.2	NUM
ajfa-6342	118	14	%	%	NOUN
ajfa-6342	118	15	possessed	possess	VERB
ajfa-6342	118	16	an	an	DET
ajfa-6342	118	17	ssce	ssce	ADJ
ajfa-6342	118	18	certificate	certificate	NOUN
ajfa-6342	118	19	,	,	PUNCT
ajfa-6342	118	20	64	64	NUM
ajfa-6342	118	21	respondents	respondent	NOUN
ajfa-6342	118	22	,	,	PUNCT
ajfa-6342	118	23	representing	represent	VERB
ajfa-6342	118	24	66.6	66.6	NUM
ajfa-6342	118	25	%	%	NOUN
ajfa-6342	118	26	of	of	ADP
ajfa-6342	118	27	the	the	DET
ajfa-6342	118	28	total	total	ADJ
ajfa-6342	118	29	possessed	possess	VERB
ajfa-6342	118	30	bsc	bsc	PROPN
ajfa-6342	118	31	/	/	SYM
ajfa-6342	118	32	hnd	hnd	NOUN
ajfa-6342	118	33	qualification	qualification	NOUN
ajfa-6342	118	34	,	,	PUNCT
ajfa-6342	118	35	28	28	NUM
ajfa-6342	118	36	respondents	respondent	NOUN
ajfa-6342	118	37	(	(	PUNCT
ajfa-6342	118	38	29.2	29.2	NUM
ajfa-6342	118	39	%	%	NOUN
ajfa-6342	118	40	)	)	PUNCT
ajfa-6342	118	41	of	of	ADP
ajfa-6342	118	42	the	the	DET
ajfa-6342	118	43	respondents	respondent	NOUN
ajfa-6342	118	44	possessed	possess	VERB
ajfa-6342	118	45	msc/	msc/	PROPN
ajfa-6342	118	46	mba	mba	NOUN
ajfa-6342	118	47	degree	degree	NOUN
ajfa-6342	118	48	as	as	ADP
ajfa-6342	118	49	their	their	PRON
ajfa-6342	118	50	highest	high	ADJ
ajfa-6342	118	51	academic	academic	ADJ
ajfa-6342	118	52	qualification	qualification	NOUN
ajfa-6342	118	53	.	.	PUNCT
ajfa-6342	119	1	this	this	PRON
ajfa-6342	119	2	implies	imply	VERB
ajfa-6342	119	3	that	that	SCONJ
ajfa-6342	119	4	majority	majority	NOUN
ajfa-6342	119	5	of	of	ADP
ajfa-6342	119	6	the	the	DET
ajfa-6342	119	7	respondents	respondent	NOUN
ajfa-6342	119	8	were	be	AUX
ajfa-6342	119	9	bsc./hnd	bsc./hnd	VERB
ajfa-6342	119	10	holders	holder	NOUN
ajfa-6342	119	11	,	,	PUNCT
ajfa-6342	119	12	meaning	mean	VERB
ajfa-6342	119	13	that	that	SCONJ
ajfa-6342	119	14	a	a	DET
ajfa-6342	119	15	group	group	NOUN
ajfa-6342	119	16	of	of	ADP
ajfa-6342	119	17	learned	learn	VERB
ajfa-6342	119	18	and	and	CCONJ
ajfa-6342	119	19	experience	experience	NOUN
ajfa-6342	119	20	staffs	staff	NOUN
ajfa-6342	119	21	in	in	ADP
ajfa-6342	119	22	the	the	DET
ajfa-6342	119	23	subject	subject	NOUN
ajfa-6342	119	24	investigated	investigate	VERB
ajfa-6342	119	25	covered	cover	VERB
ajfa-6342	119	26	were	be	AUX
ajfa-6342	119	27	selected	select	VERB
ajfa-6342	119	28	for	for	ADP
ajfa-6342	119	29	the	the	DET
ajfa-6342	119	30	study	study	NOUN
ajfa-6342	119	31	.	.	PUNCT
ajfa-6342	120	1	in	in	ADP
ajfa-6342	120	2	like	like	ADP
ajfa-6342	120	3	manner	manner	NOUN
ajfa-6342	120	4	,	,	PUNCT
ajfa-6342	120	5	it	it	PRON
ajfa-6342	120	6	was	be	AUX
ajfa-6342	120	7	also	also	ADV
ajfa-6342	120	8	observed	observe	VERB
ajfa-6342	120	9	that	that	SCONJ
ajfa-6342	120	10	44	44	NUM
ajfa-6342	120	11	respondents	respondent	NOUN
ajfa-6342	120	12	(	(	PUNCT
ajfa-6342	120	13	45.8	45.8	NUM
ajfa-6342	120	14	%	%	NOUN
ajfa-6342	120	15	)	)	PUNCT
ajfa-6342	120	16	belonged	belong	VERB
ajfa-6342	120	17	to	to	ADP
ajfa-6342	120	18	the	the	DET
ajfa-6342	120	19	professional	professional	ADJ
ajfa-6342	120	20	membership	membership	NOUN
ajfa-6342	120	21	of	of	ADP
ajfa-6342	120	22	ican	ican	ADJ
ajfa-6342	120	23	,	,	PUNCT
ajfa-6342	120	24	12	12	NUM
ajfa-6342	120	25	respondents	respondent	NOUN
ajfa-6342	120	26	representing	represent	VERB
ajfa-6342	120	27	12.5	12.5	NUM
ajfa-6342	120	28	%	%	NOUN
ajfa-6342	120	29	of	of	ADP
ajfa-6342	120	30	the	the	DET
ajfa-6342	120	31	total	total	NOUN
ajfa-6342	120	32	belonged	belong	VERB
ajfa-6342	120	33	to	to	ADP
ajfa-6342	120	34	the	the	DET
ajfa-6342	120	35	professional	professional	ADJ
ajfa-6342	120	36	membership	membership	NOUN
ajfa-6342	120	37	of	of	ADP
ajfa-6342	120	38	anan	anan	PROPN
ajfa-6342	120	39	while	while	SCONJ
ajfa-6342	120	40	the	the	DET
ajfa-6342	120	41	remaining	remain	VERB
ajfa-6342	120	42	40	40	NUM
ajfa-6342	120	43	respondents	respondent	NOUN
ajfa-6342	120	44	representing	represent	VERB
ajfa-6342	120	45	41.7	41.7	NUM
ajfa-6342	120	46	%	%	NOUN
ajfa-6342	120	47	of	of	ADP
ajfa-6342	120	48	the	the	DET
ajfa-6342	120	49	total	total	NOUN
ajfa-6342	120	50	did	do	AUX
ajfa-6342	120	51	not	not	PART
ajfa-6342	120	52	belong	belong	VERB
ajfa-6342	120	53	to	to	ADP
ajfa-6342	120	54	any	any	DET
ajfa-6342	120	55	professional	professional	ADJ
ajfa-6342	120	56	institute	institute	NOUN
ajfa-6342	120	57	.	.	PUNCT
ajfa-6342	121	1	this	this	PRON
ajfa-6342	121	2	implies	imply	VERB
ajfa-6342	121	3	that	that	SCONJ
ajfa-6342	121	4	majority	majority	NOUN
ajfa-6342	121	5	of	of	ADP
ajfa-6342	121	6	the	the	DET
ajfa-6342	121	7	respondents	respondent	NOUN
ajfa-6342	121	8	are	be	AUX
ajfa-6342	121	9	professionally	professionally	ADV
ajfa-6342	121	10	qualified	qualified	ADJ
ajfa-6342	121	11	for	for	ADP
ajfa-6342	121	12	their	their	PRON
ajfa-6342	121	13	job	job	NOUN
ajfa-6342	121	14	.	.	PUNCT
ajfa-6342	122	1	table	table	NOUN
ajfa-6342	122	2	1	1	NUM
ajfa-6342	122	3	.	.	X
ajfa-6342	122	4	presentation	presentation	NOUN
ajfa-6342	122	5	of	of	ADP
ajfa-6342	122	6	demographic	demographic	ADJ
ajfa-6342	122	7	data	datum	NOUN
ajfa-6342	122	8	of	of	ADP
ajfa-6342	122	9	the	the	DET
ajfa-6342	122	10	respondents	respondent	NOUN
ajfa-6342	122	11	gender	gender	NOUN
ajfa-6342	122	12	male	male	ADJ
ajfa-6342	122	13	female	female	ADJ
ajfa-6342	122	14	frequency	frequency	NOUN
ajfa-6342	122	15	frequency	frequency	NOUN
ajfa-6342	122	16	58	58	NUM
ajfa-6342	122	17	60.4	60.4	NUM
ajfa-6342	122	18	38	38	NUM
ajfa-6342	122	19	39.6	39.6	NUM
ajfa-6342	122	20	work	work	NOUN
ajfa-6342	122	21	experience	experience	NOUN
ajfa-6342	122	22	1	1	NUM
ajfa-6342	122	23	-	-	SYM
ajfa-6342	122	24	5	5	NUM
ajfa-6342	122	25	years	year	NOUN
ajfa-6342	122	26	6	6	NUM
ajfa-6342	122	27	-	-	SYM
ajfa-6342	122	28	10	10	NUM
ajfa-6342	122	29	years	year	NOUN
ajfa-6342	122	30	11	11	NUM
ajfa-6342	122	31	-	-	SYM
ajfa-6342	122	32	15	15	NUM
ajfa-6342	122	33	years	year	NOUN
ajfa-6342	122	34	16	16	NUM
ajfa-6342	122	35	-	-	SYM
ajfa-6342	122	36	20	20	NUM
ajfa-6342	122	37	years	year	NOUN
ajfa-6342	122	38	20	20	NUM
ajfa-6342	122	39	&	&	CCONJ
ajfa-6342	122	40	above	above	ADP
ajfa-6342	122	41	frequency	frequency	NOUN
ajfa-6342	122	42	%	%	NOUN
ajfa-6342	122	43	frequency	frequency	NOUN
ajfa-6342	122	44	%	%	NOUN
ajfa-6342	122	45	frequency	frequency	NOUN
ajfa-6342	122	46	%	%	NOUN
ajfa-6342	122	47	frequency	frequency	NOUN
ajfa-6342	122	48	%	%	NOUN
ajfa-6342	122	49	frequency	frequency	NOUN
ajfa-6342	122	50	%	%	NOUN
ajfa-6342	122	51	16	16	NUM
ajfa-6342	122	52	16.7	16.7	NUM
ajfa-6342	123	1	20	20	NUM
ajfa-6342	123	2	20.8	20.8	NUM
ajfa-6342	123	3	8	8	NUM
ajfa-6342	123	4	8.3	8.3	NUM
ajfa-6342	123	5	24	24	NUM
ajfa-6342	123	6	25	25	NUM
ajfa-6342	123	7	28	28	NUM
ajfa-6342	123	8	29.2	29.2	NUM
ajfa-6342	123	9	educ	educ	NOUN
ajfa-6342	123	10	.	.	PUNCT
ajfa-6342	124	1	qual	qual	X
ajfa-6342	124	2	.	.	PROPN
ajfa-6342	124	3	ssce	ssce	PROPN
ajfa-6342	124	4	bsc./hnd	bsc./hnd	VERB
ajfa-6342	124	5	msc./mba	msc./mba	PROPN
ajfa-6342	124	6	frequency	frequency	NOUN
ajfa-6342	124	7	%	%	NOUN
ajfa-6342	124	8	frequency	frequency	NOUN
ajfa-6342	124	9	%	%	NOUN
ajfa-6342	124	10	frequency	frequency	NOUN
ajfa-6342	124	11	%	%	NOUN
ajfa-6342	124	12	4	4	NUM
ajfa-6342	124	13	4.2	4.2	NUM
ajfa-6342	124	14	64	64	NUM
ajfa-6342	124	15	66.6	66.6	NUM
ajfa-6342	124	16	28	28	NUM
ajfa-6342	124	17	29.2	29.2	NUM
ajfa-6342	124	18	prof	prof	NOUN
ajfa-6342	124	19	.	.	PUNCT
ajfa-6342	125	1	qual	qual	X
ajfa-6342	125	2	.	.	PUNCT
ajfa-6342	126	1	ican	ican	PROPN
ajfa-6342	126	2	anan	anan	PROPN
ajfa-6342	126	3	others	others	PROPN
ajfa-6342	126	4	frequency	frequency	NOUN
ajfa-6342	126	5	%	%	NOUN
ajfa-6342	126	6	frequency	frequency	NOUN
ajfa-6342	126	7	%	%	NOUN
ajfa-6342	126	8	frequency	frequency	NOUN
ajfa-6342	126	9	%	%	NOUN
ajfa-6342	126	10	44	44	NUM
ajfa-6342	126	11	45.8	45.8	NUM
ajfa-6342	126	12	12	12	NUM
ajfa-6342	126	13	12.5	12.5	NUM
ajfa-6342	126	14	40	40	NUM
ajfa-6342	126	15	41.7	41.7	NUM
ajfa-6342	126	16	asian	asian	ADJ
ajfa-6342	126	17	journal	journal	NOUN
ajfa-6342	126	18	of	of	ADP
ajfa-6342	126	19	finance	finance	PROPN
ajfa-6342	126	20	&	&	CCONJ
ajfa-6342	126	21	accounting	accounting	PROPN
ajfa-6342	126	22	issn	issn	PROPN
ajfa-6342	126	23	1946	1946	NUM
ajfa-6342	126	24	-	-	PUNCT
ajfa-6342	126	25	052x	052x	PROPN
ajfa-6342	126	26	2014	2014	NUM
ajfa-6342	126	27	,	,	PUNCT
ajfa-6342	126	28	vol	vol	NOUN
ajfa-6342	126	29	.	.	PROPN
ajfa-6342	126	30	6	6	NUM
ajfa-6342	126	31	,	,	PUNCT
ajfa-6342	126	32	no	no	INTJ
ajfa-6342	126	33	.	.	NOUN
ajfa-6342	126	34	2	2	NUM
ajfa-6342	126	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	126	36	496	496	NUM
ajfa-6342	126	37	4.2	4.2	NUM
ajfa-6342	126	38	presentation	presentation	NOUN
ajfa-6342	126	39	and	and	CCONJ
ajfa-6342	126	40	analysis	analysis	NOUN
ajfa-6342	126	41	of	of	ADP
ajfa-6342	126	42	data	datum	NOUN
ajfa-6342	126	43	according	accord	VERB
ajfa-6342	126	44	to	to	ADP
ajfa-6342	126	45	research	research	NOUN
ajfa-6342	126	46	questions	question	NOUN
ajfa-6342	126	47	4.2.1	4.2.1	NUM
ajfa-6342	126	48	the	the	DET
ajfa-6342	126	49	extent	extent	NOUN
ajfa-6342	126	50	to	to	PART
ajfa-6342	126	51	which	which	PRON
ajfa-6342	126	52	investigative	investigative	ADJ
ajfa-6342	126	53	independence	independence	NOUN
ajfa-6342	126	54	is	be	AUX
ajfa-6342	126	55	achieved	achieve	VERB
ajfa-6342	126	56	in	in	ADP
ajfa-6342	126	57	the	the	DET
ajfa-6342	126	58	public	public	ADJ
ajfa-6342	126	59	sector	sector	NOUN
ajfa-6342	126	60	organizations	organization	NOUN
ajfa-6342	126	61	.	.	PUNCT
ajfa-6342	127	1	information	information	NOUN
ajfa-6342	127	2	for	for	ADP
ajfa-6342	127	3	this	this	DET
ajfa-6342	127	4	analysis	analysis	NOUN
ajfa-6342	127	5	was	be	AUX
ajfa-6342	127	6	from	from	ADP
ajfa-6342	127	7	the	the	DET
ajfa-6342	127	8	responses	response	NOUN
ajfa-6342	127	9	obtained	obtain	VERB
ajfa-6342	127	10	from	from	ADP
ajfa-6342	127	11	the	the	DET
ajfa-6342	127	12	respondents	respondent	NOUN
ajfa-6342	127	13	.	.	PUNCT
ajfa-6342	128	1	for	for	ADP
ajfa-6342	128	2	the	the	DET
ajfa-6342	128	3	above	above	ADJ
ajfa-6342	128	4	stated	stated	ADJ
ajfa-6342	128	5	objective	objective	NOUN
ajfa-6342	128	6	,	,	PUNCT
ajfa-6342	128	7	five	five	NUM
ajfa-6342	128	8	(	(	PUNCT
ajfa-6342	128	9	4	4	NUM
ajfa-6342	128	10	)	)	PUNCT
ajfa-6342	128	11	questionnaire	questionnaire	NOUN
ajfa-6342	128	12	items	item	NOUN
ajfa-6342	128	13	were	be	AUX
ajfa-6342	128	14	put	put	VERB
ajfa-6342	128	15	forward	forward	ADV
ajfa-6342	128	16	to	to	ADP
ajfa-6342	128	17	the	the	DET
ajfa-6342	128	18	respondents	respondent	NOUN
ajfa-6342	128	19	,	,	PUNCT
ajfa-6342	128	20	the	the	DET
ajfa-6342	128	21	responses	response	NOUN
ajfa-6342	128	22	obtain	obtain	VERB
ajfa-6342	128	23	were	be	AUX
ajfa-6342	128	24	captured	capture	VERB
ajfa-6342	128	25	in	in	ADP
ajfa-6342	128	26	table	table	NOUN
ajfa-6342	128	27	2	2	NUM
ajfa-6342	128	28	.	.	PUNCT
ajfa-6342	129	1	in	in	ADP
ajfa-6342	129	2	the	the	DET
ajfa-6342	129	3	nigeria	nigeria	PROPN
ajfa-6342	129	4	public	public	ADJ
ajfa-6342	129	5	sector	sector	NOUN
ajfa-6342	129	6	,	,	PUNCT
ajfa-6342	129	7	investigative	investigative	ADJ
ajfa-6342	129	8	independence	independence	NOUN
ajfa-6342	129	9	could	could	AUX
ajfa-6342	129	10	be	be	AUX
ajfa-6342	129	11	said	say	VERB
ajfa-6342	129	12	to	to	PART
ajfa-6342	129	13	have	have	AUX
ajfa-6342	129	14	been	be	AUX
ajfa-6342	129	15	achieved	achieve	VERB
ajfa-6342	129	16	to	to	ADP
ajfa-6342	129	17	a	a	DET
ajfa-6342	129	18	reasonable	reasonable	ADJ
ajfa-6342	129	19	level	level	NOUN
ajfa-6342	129	20	based	base	VERB
ajfa-6342	129	21	on	on	ADP
ajfa-6342	129	22	the	the	DET
ajfa-6342	129	23	opinion	opinion	NOUN
ajfa-6342	129	24	of	of	ADP
ajfa-6342	129	25	the	the	DET
ajfa-6342	129	26	randomly	randomly	ADV
ajfa-6342	129	27	selected	select	VERB
ajfa-6342	129	28	96	96	NUM
ajfa-6342	129	29	staff	staff	NOUN
ajfa-6342	129	30	of	of	ADP
ajfa-6342	129	31	the	the	DET
ajfa-6342	129	32	auditor	auditor	NOUN
ajfa-6342	129	33	general	general	PROPN
ajfa-6342	129	34	office	office	PROPN
ajfa-6342	129	35	.	.	PUNCT
ajfa-6342	130	1	first	first	ADV
ajfa-6342	130	2	,	,	PUNCT
ajfa-6342	130	3	it	it	PRON
ajfa-6342	130	4	was	be	AUX
ajfa-6342	130	5	observed	observe	VERB
ajfa-6342	130	6	that	that	SCONJ
ajfa-6342	130	7	the	the	DET
ajfa-6342	130	8	auditor	auditor	NOUN
ajfa-6342	130	9	general	general	NOUN
ajfa-6342	130	10	either	either	CCONJ
ajfa-6342	130	11	at	at	ADP
ajfa-6342	130	12	the	the	DET
ajfa-6342	130	13	state	state	NOUN
ajfa-6342	130	14	level	level	NOUN
ajfa-6342	130	15	or	or	CCONJ
ajfa-6342	130	16	the	the	DET
ajfa-6342	130	17	federal	federal	ADJ
ajfa-6342	130	18	level	level	NOUN
ajfa-6342	130	19	was	be	AUX
ajfa-6342	130	20	able	able	ADJ
ajfa-6342	130	21	to	to	PART
ajfa-6342	130	22	determine	determine	VERB
ajfa-6342	130	23	the	the	DET
ajfa-6342	130	24	scope	scope	NOUN
ajfa-6342	130	25	of	of	ADP
ajfa-6342	130	26	the	the	DET
ajfa-6342	130	27	audit	audit	NOUN
ajfa-6342	130	28	work	work	NOUN
ajfa-6342	130	29	to	to	PART
ajfa-6342	130	30	be	be	AUX
ajfa-6342	130	31	carried	carry	VERB
ajfa-6342	130	32	out	out	ADP
ajfa-6342	130	33	on	on	ADP
ajfa-6342	130	34	the	the	DET
ajfa-6342	130	35	financial	financial	ADJ
ajfa-6342	130	36	statement	statement	NOUN
ajfa-6342	130	37	prepared	prepare	VERB
ajfa-6342	130	38	by	by	ADP
ajfa-6342	130	39	the	the	DET
ajfa-6342	130	40	accountant	accountant	NOUN
ajfa-6342	130	41	general	general	ADJ
ajfa-6342	130	42	office	office	NOUN
ajfa-6342	130	43	without	without	ADP
ajfa-6342	130	44	any	any	DET
ajfa-6342	130	45	hindrance	hindrance	NOUN
ajfa-6342	130	46	from	from	ADP
ajfa-6342	130	47	any	any	DET
ajfa-6342	130	48	constituted	constituted	ADJ
ajfa-6342	130	49	authority	authority	NOUN
ajfa-6342	130	50	.	.	PUNCT
ajfa-6342	131	1	this	this	PRON
ajfa-6342	131	2	was	be	AUX
ajfa-6342	131	3	supported	support	VERB
ajfa-6342	131	4	by	by	ADP
ajfa-6342	131	5	the	the	DET
ajfa-6342	131	6	78	78	NUM
ajfa-6342	131	7	%	%	NOUN
ajfa-6342	131	8	respondents	respondent	NOUN
ajfa-6342	131	9	strongly	strongly	ADV
ajfa-6342	131	10	agreed	agree	VERB
ajfa-6342	131	11	and	and	CCONJ
ajfa-6342	131	12	agreed	agree	VERB
ajfa-6342	131	13	to	to	ADP
ajfa-6342	131	14	the	the	DET
ajfa-6342	131	15	question	question	NOUN
ajfa-6342	131	16	on	on	ADP
ajfa-6342	131	17	the	the	DET
ajfa-6342	131	18	extent	extent	NOUN
ajfa-6342	131	19	to	to	PART
ajfa-6342	131	20	which	which	PRON
ajfa-6342	131	21	auditor	auditor	NOUN
ajfa-6342	131	22	general	general	NOUN
ajfa-6342	131	23	was	be	AUX
ajfa-6342	131	24	able	able	ADJ
ajfa-6342	131	25	to	to	PART
ajfa-6342	131	26	determine	determine	VERB
ajfa-6342	131	27	the	the	DET
ajfa-6342	131	28	scope	scope	NOUN
ajfa-6342	131	29	of	of	ADP
ajfa-6342	131	30	audit	audit	NOUN
ajfa-6342	131	31	work	work	NOUN
ajfa-6342	131	32	in	in	ADP
ajfa-6342	131	33	the	the	DET
ajfa-6342	131	34	public	public	ADJ
ajfa-6342	131	35	sector	sector	NOUN
ajfa-6342	131	36	organizations	organization	NOUN
ajfa-6342	131	37	.	.	PUNCT
ajfa-6342	132	1	secondly	secondly	ADV
ajfa-6342	132	2	,	,	PUNCT
ajfa-6342	132	3	the	the	DET
ajfa-6342	132	4	removal	removal	NOUN
ajfa-6342	132	5	of	of	ADP
ajfa-6342	132	6	auditor	auditor	PROPN
ajfa-6342	132	7	general	general	NOUN
ajfa-6342	132	8	was	be	AUX
ajfa-6342	132	9	done	do	VERB
ajfa-6342	132	10	by	by	ADP
ajfa-6342	132	11	the	the	DET
ajfa-6342	132	12	legislature	legislature	NOUN
ajfa-6342	132	13	and	and	CCONJ
ajfa-6342	132	14	through	through	ADP
ajfa-6342	132	15	a	a	DET
ajfa-6342	132	16	two	two	NUM
ajfa-6342	132	17	third	third	ADJ
ajfa-6342	132	18	majority	majority	NOUN
ajfa-6342	132	19	.	.	PUNCT
ajfa-6342	133	1	infact	infact	PROPN
ajfa-6342	133	2	,	,	PUNCT
ajfa-6342	133	3	the	the	DET
ajfa-6342	133	4	result	result	NOUN
ajfa-6342	133	5	of	of	ADP
ajfa-6342	133	6	the	the	DET
ajfa-6342	133	7	interview	interview	NOUN
ajfa-6342	133	8	conducted	conduct	VERB
ajfa-6342	133	9	revealed	reveal	VERB
ajfa-6342	133	10	that	that	SCONJ
ajfa-6342	133	11	before	before	ADP
ajfa-6342	133	12	the	the	DET
ajfa-6342	133	13	last	last	ADJ
ajfa-6342	133	14	military	military	ADJ
ajfa-6342	133	15	government	government	NOUN
ajfa-6342	133	16	,	,	PUNCT
ajfa-6342	133	17	all	all	DET
ajfa-6342	133	18	auditor	auditor	NOUN
ajfa-6342	133	19	generals	general	NOUN
ajfa-6342	133	20	in	in	ADP
ajfa-6342	133	21	nigeria	nigeria	PROPN
ajfa-6342	133	22	had	have	AUX
ajfa-6342	133	23	either	either	CCONJ
ajfa-6342	133	24	retired	retire	VERB
ajfa-6342	133	25	voluntarily	voluntarily	ADV
ajfa-6342	133	26	or	or	CCONJ
ajfa-6342	133	27	on	on	ADP
ajfa-6342	133	28	reaching	reach	VERB
ajfa-6342	133	29	the	the	DET
ajfa-6342	133	30	retirement	retirement	NOUN
ajfa-6342	133	31	age	age	NOUN
ajfa-6342	133	32	.	.	PUNCT
ajfa-6342	134	1	furthermore	furthermore	ADV
ajfa-6342	134	2	,	,	PUNCT
ajfa-6342	134	3	the	the	DET
ajfa-6342	134	4	compliance	compliance	NOUN
ajfa-6342	134	5	level	level	NOUN
ajfa-6342	134	6	for	for	ADP
ajfa-6342	134	7	the	the	DET
ajfa-6342	134	8	submission	submission	NOUN
ajfa-6342	134	9	of	of	ADP
ajfa-6342	134	10	annual	annual	ADJ
ajfa-6342	134	11	financial	financial	ADJ
ajfa-6342	134	12	statement	statement	NOUN
ajfa-6342	134	13	by	by	ADP
ajfa-6342	134	14	the	the	DET
ajfa-6342	134	15	office	office	NOUN
ajfa-6342	134	16	of	of	ADP
ajfa-6342	134	17	the	the	DET
ajfa-6342	134	18	accountant	accountant	NOUN
ajfa-6342	134	19	general	general	NOUN
ajfa-6342	134	20	to	to	ADP
ajfa-6342	134	21	the	the	DET
ajfa-6342	134	22	auditor	auditor	NOUN
ajfa-6342	134	23	general	general	ADJ
ajfa-6342	134	24	office	office	NOUN
ajfa-6342	134	25	was	be	AUX
ajfa-6342	134	26	also	also	ADV
ajfa-6342	134	27	commendable	commendable	ADJ
ajfa-6342	134	28	.	.	PUNCT
ajfa-6342	135	1	although	although	SCONJ
ajfa-6342	135	2	,	,	PUNCT
ajfa-6342	135	3	there	there	PRON
ajfa-6342	135	4	were	be	VERB
ajfa-6342	135	5	cases	case	NOUN
ajfa-6342	135	6	of	of	ADP
ajfa-6342	135	7	failure	failure	NOUN
ajfa-6342	135	8	in	in	ADP
ajfa-6342	135	9	meeting	meet	VERB
ajfa-6342	135	10	the	the	DET
ajfa-6342	135	11	deadline	deadline	NOUN
ajfa-6342	135	12	as	as	SCONJ
ajfa-6342	135	13	stipulated	stipulate	VERB
ajfa-6342	135	14	by	by	ADP
ajfa-6342	135	15	the	the	DET
ajfa-6342	135	16	regulation	regulation	NOUN
ajfa-6342	135	17	but	but	CCONJ
ajfa-6342	135	18	annual	annual	ADJ
ajfa-6342	135	19	financial	financial	ADJ
ajfa-6342	135	20	statement	statement	NOUN
ajfa-6342	135	21	audit	audit	NOUN
ajfa-6342	135	22	was	be	AUX
ajfa-6342	135	23	done	do	VERB
ajfa-6342	135	24	in	in	ADP
ajfa-6342	135	25	all	all	DET
ajfa-6342	135	26	the	the	DET
ajfa-6342	135	27	state	state	NOUN
ajfa-6342	135	28	sampled	sample	VERB
ajfa-6342	135	29	.	.	PUNCT
ajfa-6342	136	1	however	however	ADV
ajfa-6342	136	2	,	,	PUNCT
ajfa-6342	136	3	there	there	PRON
ajfa-6342	136	4	is	be	VERB
ajfa-6342	136	5	the	the	DET
ajfa-6342	136	6	need	need	NOUN
ajfa-6342	136	7	for	for	ADP
ajfa-6342	136	8	improvement	improvement	NOUN
ajfa-6342	136	9	on	on	ADP
ajfa-6342	136	10	the	the	DET
ajfa-6342	136	11	willingness	willingness	NOUN
ajfa-6342	136	12	of	of	ADP
ajfa-6342	136	13	the	the	DET
ajfa-6342	136	14	executive	executive	NOUN
ajfa-6342	136	15	to	to	PART
ajfa-6342	136	16	give	give	VERB
ajfa-6342	136	17	out	out	ADP
ajfa-6342	136	18	relevant	relevant	ADJ
ajfa-6342	136	19	and	and	CCONJ
ajfa-6342	136	20	appropriate	appropriate	ADJ
ajfa-6342	136	21	information	information	NOUN
ajfa-6342	136	22	to	to	PART
ajfa-6342	136	23	aid	aid	VERB
ajfa-6342	136	24	an	an	DET
ajfa-6342	136	25	effective	effective	ADJ
ajfa-6342	136	26	audit	audit	NOUN
ajfa-6342	136	27	work	work	NOUN
ajfa-6342	136	28	in	in	ADP
ajfa-6342	136	29	the	the	DET
ajfa-6342	136	30	public	public	ADJ
ajfa-6342	136	31	sector	sector	NOUN
ajfa-6342	136	32	as	as	SCONJ
ajfa-6342	136	33	only	only	ADV
ajfa-6342	136	34	38	38	NUM
ajfa-6342	136	35	%	%	NOUN
ajfa-6342	136	36	of	of	ADP
ajfa-6342	136	37	the	the	DET
ajfa-6342	136	38	respondents	respondent	NOUN
ajfa-6342	136	39	agreed	agree	VERB
ajfa-6342	136	40	and	and	CCONJ
ajfa-6342	136	41	strongly	strongly	ADV
ajfa-6342	136	42	agreed	agree	VERB
ajfa-6342	136	43	that	that	SCONJ
ajfa-6342	136	44	auditor	auditor	NOUN
ajfa-6342	136	45	general	general	NOUN
ajfa-6342	136	46	was	be	AUX
ajfa-6342	136	47	able	able	ADJ
ajfa-6342	136	48	to	to	PART
ajfa-6342	136	49	request	request	VERB
ajfa-6342	136	50	information	information	NOUN
ajfa-6342	136	51	considered	consider	VERB
ajfa-6342	136	52	necessary	necessary	ADJ
ajfa-6342	136	53	for	for	ADP
ajfa-6342	136	54	the	the	DET
ajfa-6342	136	55	discharge	discharge	NOUN
ajfa-6342	136	56	of	of	ADP
ajfa-6342	136	57	his	his	PRON
ajfa-6342	136	58	duty	duty	NOUN
ajfa-6342	136	59	from	from	ADP
ajfa-6342	136	60	the	the	DET
ajfa-6342	136	61	executive	executive	NOUN
ajfa-6342	136	62	.	.	PUNCT
ajfa-6342	137	1	asian	asian	ADJ
ajfa-6342	137	2	journal	journal	PROPN
ajfa-6342	137	3	of	of	ADP
ajfa-6342	137	4	finance	finance	PROPN
ajfa-6342	137	5	&	&	CCONJ
ajfa-6342	137	6	accounting	accounting	PROPN
ajfa-6342	137	7	issn	issn	PROPN
ajfa-6342	137	8	1946	1946	NUM
ajfa-6342	137	9	-	-	PUNCT
ajfa-6342	137	10	052x	052x	PROPN
ajfa-6342	137	11	2014	2014	NUM
ajfa-6342	137	12	,	,	PUNCT
ajfa-6342	137	13	vol	vol	NOUN
ajfa-6342	137	14	.	.	PROPN
ajfa-6342	138	1	6	6	NUM
ajfa-6342	138	2	,	,	PUNCT
ajfa-6342	138	3	no	no	INTJ
ajfa-6342	138	4	.	.	NOUN
ajfa-6342	138	5	2	2	NUM
ajfa-6342	138	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	138	7	497	497	NUM
ajfa-6342	138	8	table	table	NOUN
ajfa-6342	138	9	2	2	NUM
ajfa-6342	138	10	.	.	PUNCT
ajfa-6342	139	1	the	the	DET
ajfa-6342	139	2	extent	extent	NOUN
ajfa-6342	139	3	to	to	PART
ajfa-6342	139	4	which	which	PRON
ajfa-6342	139	5	investigative	investigative	ADJ
ajfa-6342	139	6	independence	independence	NOUN
ajfa-6342	139	7	was	be	AUX
ajfa-6342	139	8	achieved	achieve	VERB
ajfa-6342	139	9	in	in	ADP
ajfa-6342	139	10	the	the	DET
ajfa-6342	139	11	public	public	ADJ
ajfa-6342	139	12	sector	sector	NOUN
ajfa-6342	139	13	organizations	organization	NOUN
ajfa-6342	139	14	strongly	strongly	ADV
ajfa-6342	139	15	agreed	agree	VERB
ajfa-6342	139	16	agreed	agree	VERB
ajfa-6342	139	17	indifferent	indifferent	NOUN
ajfa-6342	139	18	disagreed	disagree	VERB
ajfa-6342	139	19	strongly	strongly	ADV
ajfa-6342	139	20	disagreed	disagree	VERB
ajfa-6342	139	21	total	total	ADJ
ajfa-6342	139	22	frequency	frequency	NOUN
ajfa-6342	139	23	%	%	NOUN
ajfa-6342	139	24	frequency	frequency	NOUN
ajfa-6342	139	25	%	%	NOUN
ajfa-6342	139	26	frequency	frequency	NOUN
ajfa-6342	139	27	%	%	NOUN
ajfa-6342	139	28	frequency	frequency	NOUN
ajfa-6342	139	29	%	%	NOUN
ajfa-6342	139	30	frequency	frequency	NOUN
ajfa-6342	139	31	%	%	NOUN
ajfa-6342	139	32	frequency	frequency	NOUN
ajfa-6342	139	33	%	%	NOUN
ajfa-6342	139	34	auditor	auditor	NOUN
ajfa-6342	139	35	general	general	NOUN
ajfa-6342	139	36	was	be	AUX
ajfa-6342	139	37	able	able	ADJ
ajfa-6342	139	38	to	to	PART
ajfa-6342	139	39	examine	examine	VERB
ajfa-6342	139	40	the	the	DET
ajfa-6342	139	41	financial	financial	ADJ
ajfa-6342	139	42	statement	statement	NOUN
ajfa-6342	139	43	annually	annually	ADV
ajfa-6342	139	44	51	51	NUM
ajfa-6342	139	45	53	53	NUM
ajfa-6342	139	46	24	24	NUM
ajfa-6342	139	47	25	25	NUM
ajfa-6342	139	48	1	1	NUM
ajfa-6342	139	49	1	1	NUM
ajfa-6342	139	50	18	18	NUM
ajfa-6342	139	51	19	19	NUM
ajfa-6342	139	52	2	2	NUM
ajfa-6342	139	53	2	2	NUM
ajfa-6342	139	54	96	96	NUM
ajfa-6342	139	55	100	100	NUM
ajfa-6342	139	56	auditor	auditor	NOUN
ajfa-6342	139	57	general	general	NOUN
ajfa-6342	139	58	was	be	AUX
ajfa-6342	139	59	able	able	ADJ
ajfa-6342	139	60	to	to	PART
ajfa-6342	139	61	determine	determine	VERB
ajfa-6342	139	62	the	the	DET
ajfa-6342	139	63	scope	scope	NOUN
ajfa-6342	139	64	of	of	ADP
ajfa-6342	139	65	audit	audit	NOUN
ajfa-6342	139	66	work	work	VERB
ajfa-6342	139	67	48	48	NUM
ajfa-6342	139	68	50	50	NUM
ajfa-6342	139	69	40	40	NUM
ajfa-6342	139	70	42	42	NUM
ajfa-6342	139	71	4	4	NUM
ajfa-6342	139	72	4	4	NUM
ajfa-6342	139	73	4	4	NUM
ajfa-6342	139	74	4	4	NUM
ajfa-6342	139	75	96	96	NUM
ajfa-6342	139	76	100	100	NUM
ajfa-6342	139	77	financial	financial	ADJ
ajfa-6342	139	78	statement	statement	NOUN
ajfa-6342	139	79	are	be	AUX
ajfa-6342	139	80	submitted	submit	VERB
ajfa-6342	139	81	for	for	ADP
ajfa-6342	139	82	examination	examination	NOUN
ajfa-6342	139	83	promptly	promptly	ADV
ajfa-6342	139	84	18	18	NUM
ajfa-6342	139	85	19	19	NUM
ajfa-6342	139	86	43	43	NUM
ajfa-6342	139	87	45	45	NUM
ajfa-6342	139	88	7	7	NUM
ajfa-6342	139	89	7	7	NUM
ajfa-6342	139	90	28	28	NUM
ajfa-6342	139	91	29	29	NUM
ajfa-6342	139	92	96	96	NUM
ajfa-6342	139	93	100	100	NUM
ajfa-6342	139	94	auditor	auditor	NOUN
ajfa-6342	139	95	general	general	NOUN
ajfa-6342	139	96	was	be	AUX
ajfa-6342	139	97	able	able	ADJ
ajfa-6342	139	98	to	to	PART
ajfa-6342	139	99	acquire	acquire	VERB
ajfa-6342	139	100	information	information	NOUN
ajfa-6342	139	101	necessary	necessary	ADJ
ajfa-6342	139	102	for	for	SCONJ
ajfa-6342	139	103	audit	audit	NOUN
ajfa-6342	139	104	work	work	NOUN
ajfa-6342	139	105	27	27	NUM
ajfa-6342	139	106	28	28	NUM
ajfa-6342	139	107	10	10	NUM
ajfa-6342	139	108	10	10	NUM
ajfa-6342	139	109	1	1	NUM
ajfa-6342	139	110	1	1	NUM
ajfa-6342	139	111	21	21	NUM
ajfa-6342	139	112	22	22	NUM
ajfa-6342	139	113	37	37	NUM
ajfa-6342	139	114	39	39	NUM
ajfa-6342	139	115	96	96	NUM
ajfa-6342	139	116	100	100	NUM
ajfa-6342	139	117	4.2.2	4.2.2	NUM
ajfa-6342	139	118	the	the	DET
ajfa-6342	139	119	extent	extent	NOUN
ajfa-6342	139	120	to	to	PART
ajfa-6342	139	121	which	which	PRON
ajfa-6342	139	122	reporting	report	VERB
ajfa-6342	139	123	independence	independence	NOUN
ajfa-6342	139	124	is	be	AUX
ajfa-6342	139	125	achieved	achieve	VERB
ajfa-6342	139	126	in	in	ADP
ajfa-6342	139	127	the	the	DET
ajfa-6342	139	128	public	public	ADJ
ajfa-6342	139	129	sector	sector	NOUN
ajfa-6342	139	130	organizations	organization	NOUN
ajfa-6342	139	131	.	.	PUNCT
ajfa-6342	140	1	reporting	report	VERB
ajfa-6342	140	2	independence	independence	NOUN
ajfa-6342	140	3	as	as	SCONJ
ajfa-6342	140	4	perceived	perceive	VERB
ajfa-6342	140	5	by	by	ADP
ajfa-6342	140	6	the	the	DET
ajfa-6342	140	7	independence	independence	NOUN
ajfa-6342	140	8	regulations	regulation	NOUN
ajfa-6342	140	9	in	in	ADP
ajfa-6342	140	10	the	the	DET
ajfa-6342	140	11	european	european	PROPN
ajfa-6342	140	12	union	union	PROPN
ajfa-6342	140	13	(	(	PUNCT
ajfa-6342	140	14	2009	2009	NUM
ajfa-6342	140	15	)	)	PUNCT
ajfa-6342	140	16	,	,	PUNCT
ajfa-6342	140	17	protects	protect	VERB
ajfa-6342	140	18	the	the	DET
ajfa-6342	140	19	auditors	auditor	NOUN
ajfa-6342	140	20	’	’	PART
ajfa-6342	140	21	ability	ability	NOUN
ajfa-6342	140	22	to	to	PART
ajfa-6342	140	23	choose	choose	VERB
ajfa-6342	140	24	to	to	PART
ajfa-6342	140	25	reveal	reveal	VERB
ajfa-6342	140	26	to	to	ADP
ajfa-6342	140	27	the	the	DET
ajfa-6342	140	28	public	public	NOUN
ajfa-6342	140	29	and	and	CCONJ
ajfa-6342	140	30	information	information	NOUN
ajfa-6342	140	31	they	they	PRON
ajfa-6342	140	32	believe	believe	VERB
ajfa-6342	140	33	should	should	AUX
ajfa-6342	140	34	be	be	AUX
ajfa-6342	140	35	disclosed	disclose	VERB
ajfa-6342	140	36	.	.	PUNCT
ajfa-6342	141	1	in	in	ADP
ajfa-6342	141	2	that	that	DET
ajfa-6342	141	3	regard	regard	NOUN
ajfa-6342	141	4	,	,	PUNCT
ajfa-6342	141	5	a	a	DET
ajfa-6342	141	6	survey	survey	NOUN
ajfa-6342	141	7	was	be	AUX
ajfa-6342	141	8	carried	carry	VERB
ajfa-6342	141	9	out	out	ADP
ajfa-6342	141	10	to	to	PART
ajfa-6342	141	11	investigate	investigate	VERB
ajfa-6342	141	12	the	the	DET
ajfa-6342	141	13	extent	extent	NOUN
ajfa-6342	141	14	to	to	PART
ajfa-6342	141	15	which	which	PRON
ajfa-6342	141	16	reporting	report	VERB
ajfa-6342	141	17	independence	independence	NOUN
ajfa-6342	141	18	was	be	AUX
ajfa-6342	141	19	achieved	achieve	VERB
ajfa-6342	141	20	in	in	ADP
ajfa-6342	141	21	the	the	DET
ajfa-6342	141	22	nigeria	nigeria	PROPN
ajfa-6342	141	23	public	public	ADJ
ajfa-6342	141	24	sector	sector	NOUN
ajfa-6342	141	25	organizations	organization	NOUN
ajfa-6342	141	26	.	.	PUNCT
ajfa-6342	142	1	69	69	NUM
ajfa-6342	142	2	%	%	NOUN
ajfa-6342	142	3	of	of	ADP
ajfa-6342	142	4	the	the	DET
ajfa-6342	142	5	respondents	respondent	NOUN
ajfa-6342	142	6	agreed	agree	VERB
ajfa-6342	142	7	and	and	CCONJ
ajfa-6342	142	8	strongly	strongly	ADV
ajfa-6342	142	9	agreed	agree	VERB
ajfa-6342	142	10	that	that	SCONJ
ajfa-6342	142	11	auditor	auditor	NOUN
ajfa-6342	142	12	general	general	NOUN
ajfa-6342	142	13	was	be	AUX
ajfa-6342	142	14	able	able	ADJ
ajfa-6342	142	15	to	to	PART
ajfa-6342	142	16	report	report	VERB
ajfa-6342	142	17	directly	directly	ADV
ajfa-6342	142	18	to	to	ADP
ajfa-6342	142	19	the	the	DET
ajfa-6342	142	20	legislature	legislature	NOUN
ajfa-6342	142	21	without	without	ADP
ajfa-6342	142	22	any	any	DET
ajfa-6342	142	23	external	external	ADJ
ajfa-6342	142	24	interference	interference	NOUN
ajfa-6342	142	25	with	with	ADP
ajfa-6342	142	26	the	the	DET
ajfa-6342	142	27	editing	editing	NOUN
ajfa-6342	142	28	of	of	ADP
ajfa-6342	142	29	their	their	PRON
ajfa-6342	142	30	reports	report	NOUN
ajfa-6342	142	31	.	.	PUNCT
ajfa-6342	143	1	this	this	PRON
ajfa-6342	143	2	implies	imply	VERB
ajfa-6342	143	3	that	that	SCONJ
ajfa-6342	143	4	reporting	report	VERB
ajfa-6342	143	5	independence	independence	NOUN
ajfa-6342	143	6	has	have	AUX
ajfa-6342	143	7	been	be	AUX
ajfa-6342	143	8	achieved	achieve	VERB
ajfa-6342	143	9	in	in	ADP
ajfa-6342	143	10	the	the	DET
ajfa-6342	143	11	public	public	ADJ
ajfa-6342	143	12	sector	sector	NOUN
ajfa-6342	143	13	organizations	organization	NOUN
ajfa-6342	143	14	asian	asian	ADJ
ajfa-6342	143	15	journal	journal	PROPN
ajfa-6342	143	16	of	of	ADP
ajfa-6342	143	17	finance	finance	PROPN
ajfa-6342	143	18	&	&	CCONJ
ajfa-6342	143	19	accounting	accounting	PROPN
ajfa-6342	143	20	issn	issn	PROPN
ajfa-6342	143	21	1946	1946	NUM
ajfa-6342	143	22	-	-	PUNCT
ajfa-6342	143	23	052x	052x	PROPN
ajfa-6342	143	24	2014	2014	NUM
ajfa-6342	143	25	,	,	PUNCT
ajfa-6342	143	26	vol	vol	NOUN
ajfa-6342	143	27	.	.	PROPN
ajfa-6342	143	28	6	6	NUM
ajfa-6342	143	29	,	,	PUNCT
ajfa-6342	143	30	no	no	INTJ
ajfa-6342	143	31	.	.	NOUN
ajfa-6342	143	32	2	2	NUM
ajfa-6342	143	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	143	34	498	498	NUM
ajfa-6342	143	35	in	in	ADP
ajfa-6342	143	36	nigeria	nigeria	PROPN
ajfa-6342	143	37	.	.	PUNCT
ajfa-6342	144	1	in	in	ADP
ajfa-6342	144	2	like	like	ADP
ajfa-6342	144	3	manner	manner	NOUN
ajfa-6342	144	4	,	,	PUNCT
ajfa-6342	144	5	there	there	PRON
ajfa-6342	144	6	were	be	VERB
ajfa-6342	144	7	public	public	ADJ
ajfa-6342	144	8	account	account	NOUN
ajfa-6342	144	9	committees	committee	NOUN
ajfa-6342	144	10	established	establish	VERB
ajfa-6342	144	11	by	by	ADP
ajfa-6342	144	12	the	the	DET
ajfa-6342	144	13	legislature	legislature	NOUN
ajfa-6342	144	14	and	and	CCONJ
ajfa-6342	144	15	the	the	DET
ajfa-6342	144	16	substantial	substantial	ADJ
ajfa-6342	144	17	development	development	NOUN
ajfa-6342	144	18	in	in	ADP
ajfa-6342	144	19	the	the	DET
ajfa-6342	144	20	public	public	ADJ
ajfa-6342	144	21	sector	sector	NOUN
ajfa-6342	144	22	auditing	auditing	NOUN
ajfa-6342	144	23	in	in	ADP
ajfa-6342	144	24	the	the	DET
ajfa-6342	144	25	last	last	ADJ
ajfa-6342	144	26	five	five	NUM
ajfa-6342	144	27	years	year	NOUN
ajfa-6342	144	28	was	be	AUX
ajfa-6342	144	29	that	that	SCONJ
ajfa-6342	144	30	the	the	DET
ajfa-6342	144	31	public	public	ADJ
ajfa-6342	144	32	account	account	NOUN
ajfa-6342	144	33	committees	committee	NOUN
ajfa-6342	144	34	were	be	AUX
ajfa-6342	144	35	able	able	ADJ
ajfa-6342	144	36	to	to	PART
ajfa-6342	144	37	consider	consider	VERB
ajfa-6342	144	38	and	and	CCONJ
ajfa-6342	144	39	review	review	VERB
ajfa-6342	144	40	the	the	DET
ajfa-6342	144	41	annual	annual	ADJ
ajfa-6342	144	42	financial	financial	ADJ
ajfa-6342	144	43	statement	statement	NOUN
ajfa-6342	144	44	of	of	ADP
ajfa-6342	144	45	the	the	DET
ajfa-6342	144	46	government	government	NOUN
ajfa-6342	144	47	as	as	SCONJ
ajfa-6342	144	48	prepared	prepare	VERB
ajfa-6342	144	49	by	by	ADP
ajfa-6342	144	50	the	the	DET
ajfa-6342	144	51	accountant	accountant	NOUN
ajfa-6342	144	52	generals	general	NOUN
ajfa-6342	144	53	and	and	CCONJ
ajfa-6342	144	54	the	the	DET
ajfa-6342	144	55	report	report	NOUN
ajfa-6342	144	56	of	of	ADP
ajfa-6342	144	57	the	the	DET
ajfa-6342	144	58	auditor	auditor	NOUN
ajfa-6342	144	59	general	general	NOUN
ajfa-6342	144	60	.	.	PUNCT
ajfa-6342	145	1	furthermore	furthermore	ADV
ajfa-6342	145	2	,	,	PUNCT
ajfa-6342	145	3	it	it	PRON
ajfa-6342	145	4	was	be	AUX
ajfa-6342	145	5	observed	observe	VERB
ajfa-6342	145	6	that	that	SCONJ
ajfa-6342	145	7	in	in	ADP
ajfa-6342	145	8	the	the	DET
ajfa-6342	145	9	sampled	sample	VERB
ajfa-6342	145	10	states	state	NOUN
ajfa-6342	145	11	auditor	auditor	NOUN
ajfa-6342	145	12	general	general	NOUN
ajfa-6342	145	13	was	be	AUX
ajfa-6342	145	14	able	able	ADJ
ajfa-6342	145	15	to	to	PART
ajfa-6342	145	16	appoint	appoint	VERB
ajfa-6342	145	17	his	his	PRON
ajfa-6342	145	18	staffs	staff	NOUN
ajfa-6342	145	19	up	up	ADP
ajfa-6342	145	20	to	to	ADP
ajfa-6342	145	21	the	the	DET
ajfa-6342	145	22	grade	grade	NOUN
ajfa-6342	145	23	level	level	NOUN
ajfa-6342	145	24	six	six	NUM
ajfa-6342	145	25	as	as	SCONJ
ajfa-6342	145	26	expressed	express	VERB
ajfa-6342	145	27	by	by	ADP
ajfa-6342	145	28	83	83	NUM
ajfa-6342	145	29	%	%	NOUN
ajfa-6342	145	30	of	of	ADP
ajfa-6342	145	31	the	the	DET
ajfa-6342	145	32	respondents	respondent	NOUN
ajfa-6342	145	33	while	while	SCONJ
ajfa-6342	145	34	senior	senior	ADJ
ajfa-6342	145	35	and	and	CCONJ
ajfa-6342	145	36	professional	professional	ADJ
ajfa-6342	145	37	staffs	staff	NOUN
ajfa-6342	145	38	were	be	AUX
ajfa-6342	145	39	recruited	recruit	VERB
ajfa-6342	145	40	and	and	CCONJ
ajfa-6342	145	41	promoted	promote	VERB
ajfa-6342	145	42	by	by	ADP
ajfa-6342	145	43	the	the	DET
ajfa-6342	145	44	civil	civil	PROPN
ajfa-6342	145	45	service	service	NOUN
ajfa-6342	145	46	commission	commission	PROPN
ajfa-6342	145	47	.	.	PUNCT
ajfa-6342	146	1	it	it	PRON
ajfa-6342	146	2	would	would	AUX
ajfa-6342	146	3	have	have	AUX
ajfa-6342	146	4	been	be	AUX
ajfa-6342	146	5	more	more	ADV
ajfa-6342	146	6	appropriate	appropriate	ADJ
ajfa-6342	146	7	if	if	SCONJ
ajfa-6342	146	8	auditor	auditor	NOUN
ajfa-6342	146	9	general	general	NOUN
ajfa-6342	146	10	was	be	AUX
ajfa-6342	146	11	able	able	ADJ
ajfa-6342	146	12	to	to	PART
ajfa-6342	146	13	recruit	recruit	VERB
ajfa-6342	146	14	staff	staff	NOUN
ajfa-6342	146	15	at	at	ADP
ajfa-6342	146	16	the	the	DET
ajfa-6342	146	17	other	other	ADJ
ajfa-6342	146	18	levels	level	NOUN
ajfa-6342	146	19	so	so	SCONJ
ajfa-6342	146	20	that	that	SCONJ
ajfa-6342	146	21	professional	professional	ADJ
ajfa-6342	146	22	competency	competency	NOUN
ajfa-6342	146	23	needed	need	VERB
ajfa-6342	146	24	for	for	ADP
ajfa-6342	146	25	the	the	DET
ajfa-6342	146	26	job	job	NOUN
ajfa-6342	146	27	can	can	AUX
ajfa-6342	146	28	be	be	AUX
ajfa-6342	146	29	a	a	DET
ajfa-6342	146	30	major	major	ADJ
ajfa-6342	146	31	yardstick	yardstick	NOUN
ajfa-6342	146	32	.	.	PUNCT
ajfa-6342	147	1	surprisingly	surprisingly	ADV
ajfa-6342	147	2	,	,	PUNCT
ajfa-6342	147	3	auditor	auditor	PROPN
ajfa-6342	147	4	general	general	ADJ
ajfa-6342	147	5	office	office	NOUN
ajfa-6342	147	6	appeared	appear	VERB
ajfa-6342	147	7	to	to	PART
ajfa-6342	147	8	be	be	AUX
ajfa-6342	147	9	distinctly	distinctly	ADV
ajfa-6342	147	10	separated	separate	VERB
ajfa-6342	147	11	from	from	ADP
ajfa-6342	147	12	the	the	DET
ajfa-6342	147	13	ministry	ministry	PROPN
ajfa-6342	147	14	of	of	ADP
ajfa-6342	147	15	finance	finance	PROPN
ajfa-6342	147	16	with	with	ADP
ajfa-6342	147	17	25	25	NUM
ajfa-6342	147	18	%	%	NOUN
ajfa-6342	147	19	and	and	CCONJ
ajfa-6342	147	20	53	53	NUM
ajfa-6342	147	21	%	%	NOUN
ajfa-6342	147	22	strongly	strongly	ADV
ajfa-6342	147	23	agreed	agree	VERB
ajfa-6342	147	24	and	and	CCONJ
ajfa-6342	147	25	agreed	agree	VERB
ajfa-6342	147	26	respectively	respectively	ADV
ajfa-6342	147	27	.	.	PUNCT
ajfa-6342	148	1	the	the	DET
ajfa-6342	148	2	high	high	ADJ
ajfa-6342	148	3	scoring	scoring	NOUN
ajfa-6342	148	4	of	of	ADP
ajfa-6342	148	5	this	this	DET
ajfa-6342	148	6	aspect	aspect	NOUN
ajfa-6342	148	7	of	of	ADP
ajfa-6342	148	8	the	the	DET
ajfa-6342	148	9	reporting	reporting	NOUN
ajfa-6342	148	10	independence	independence	NOUN
ajfa-6342	148	11	will	will	AUX
ajfa-6342	148	12	assist	assist	VERB
ajfa-6342	148	13	in	in	ADP
ajfa-6342	148	14	preventing	prevent	VERB
ajfa-6342	148	15	undue	undue	ADJ
ajfa-6342	148	16	restriction	restriction	NOUN
ajfa-6342	148	17	and	and	CCONJ
ajfa-6342	148	18	interference	interference	NOUN
ajfa-6342	148	19	with	with	ADP
ajfa-6342	148	20	audit	audit	NOUN
ajfa-6342	148	21	assignment	assignment	NOUN
ajfa-6342	148	22	table	table	NOUN
ajfa-6342	148	23	3	3	NUM
ajfa-6342	148	24	.	.	PUNCT
ajfa-6342	149	1	the	the	DET
ajfa-6342	149	2	extent	extent	NOUN
ajfa-6342	149	3	to	to	PART
ajfa-6342	149	4	which	which	PRON
ajfa-6342	149	5	reporting	report	VERB
ajfa-6342	149	6	independence	independence	NOUN
ajfa-6342	149	7	was	be	AUX
ajfa-6342	149	8	achieved	achieve	VERB
ajfa-6342	149	9	in	in	ADP
ajfa-6342	149	10	the	the	DET
ajfa-6342	149	11	public	public	ADJ
ajfa-6342	149	12	sector	sector	NOUN
ajfa-6342	149	13	organizations	organization	NOUN
ajfa-6342	149	14	strongly	strongly	ADV
ajfa-6342	149	15	agreed	agree	VERB
ajfa-6342	149	16	agreed	agree	VERB
ajfa-6342	149	17	indifferent	indifferent	NOUN
ajfa-6342	149	18	disagreed	disagree	VERB
ajfa-6342	149	19	strongly	strongly	ADV
ajfa-6342	149	20	disagreed	disagree	VERB
ajfa-6342	149	21	total	total	ADJ
ajfa-6342	149	22	frequency	frequency	NOUN
ajfa-6342	149	23	%	%	NOUN
ajfa-6342	149	24	frequency	frequency	NOUN
ajfa-6342	149	25	%	%	NOUN
ajfa-6342	149	26	frequency	frequency	NOUN
ajfa-6342	149	27	%	%	NOUN
ajfa-6342	149	28	frequency	frequency	NOUN
ajfa-6342	149	29	%	%	NOUN
ajfa-6342	149	30	frequency	frequency	NOUN
ajfa-6342	149	31	%	%	NOUN
ajfa-6342	149	32	frequency	frequency	NOUN
ajfa-6342	149	33	%	%	NOUN
ajfa-6342	149	34	auditor	auditor	NOUN
ajfa-6342	149	35	general	general	NOUN
ajfa-6342	149	36	was	be	AUX
ajfa-6342	149	37	able	able	ADJ
ajfa-6342	149	38	to	to	PART
ajfa-6342	149	39	report	report	VERB
ajfa-6342	149	40	directly	directly	ADV
ajfa-6342	149	41	to	to	ADP
ajfa-6342	149	42	the	the	DET
ajfa-6342	149	43	legislature	legislature	NOUN
ajfa-6342	149	44	.	.	PUNCT
ajfa-6342	150	1	45	45	NUM
ajfa-6342	150	2	47	47	NUM
ajfa-6342	150	3	21	21	NUM
ajfa-6342	150	4	22	22	NUM
ajfa-6342	150	5	3	3	NUM
ajfa-6342	150	6	3	3	NUM
ajfa-6342	150	7	22	22	NUM
ajfa-6342	150	8	23	23	NUM
ajfa-6342	150	9	5	5	NUM
ajfa-6342	150	10	5	5	NUM
ajfa-6342	150	11	96	96	NUM
ajfa-6342	150	12	100	100	NUM
ajfa-6342	150	13	there	there	PRON
ajfa-6342	150	14	is	be	VERB
ajfa-6342	150	15	a	a	DET
ajfa-6342	150	16	public	public	ADJ
ajfa-6342	150	17	account	account	NOUN
ajfa-6342	150	18	committee	committee	NOUN
ajfa-6342	150	19	at	at	ADP
ajfa-6342	150	20	each	each	DET
ajfa-6342	150	21	state	state	NOUN
ajfa-6342	150	22	.	.	PUNCT
ajfa-6342	151	1	48	48	NUM
ajfa-6342	151	2	50	50	NUM
ajfa-6342	151	3	26	26	NUM
ajfa-6342	151	4	27	27	NUM
ajfa-6342	151	5	14	14	NUM
ajfa-6342	151	6	15	15	NUM
ajfa-6342	151	7	8	8	NUM
ajfa-6342	151	8	8	8	NUM
ajfa-6342	151	9	96	96	NUM
ajfa-6342	151	10	100	100	NUM
ajfa-6342	151	11	auditor	auditor	NOUN
ajfa-6342	151	12	general	general	NOUN
ajfa-6342	151	13	was	be	AUX
ajfa-6342	151	14	able	able	ADJ
ajfa-6342	151	15	to	to	PART
ajfa-6342	151	16	appoint	appoint	VERB
ajfa-6342	151	17	his	his	PRON
ajfa-6342	151	18	staff	staff	NOUN
ajfa-6342	151	19	.	.	PUNCT
ajfa-6342	152	1	48	48	NUM
ajfa-6342	152	2	50	50	NUM
ajfa-6342	152	3	32	32	NUM
ajfa-6342	152	4	33	33	NUM
ajfa-6342	152	5	2	2	NUM
ajfa-6342	152	6	2	2	NUM
ajfa-6342	152	7	14	14	NUM
ajfa-6342	152	8	15	15	NUM
ajfa-6342	152	9	96	96	NUM
ajfa-6342	152	10	100	100	NUM
ajfa-6342	152	11	auditor	auditor	NOUN
ajfa-6342	152	12	general	general	ADJ
ajfa-6342	152	13	office	office	NOUN
ajfa-6342	152	14	was	be	AUX
ajfa-6342	152	15	not	not	PART
ajfa-6342	152	16	an	an	DET
ajfa-6342	152	17	extension	extension	NOUN
ajfa-6342	152	18	of	of	ADP
ajfa-6342	152	19	ministry	ministry	PROPN
ajfa-6342	152	20	of	of	ADP
ajfa-6342	152	21	finance	finance	PROPN
ajfa-6342	152	22	24	24	NUM
ajfa-6342	152	23	25	25	NUM
ajfa-6342	152	24	51	51	NUM
ajfa-6342	152	25	53	53	NUM
ajfa-6342	152	26	3	3	NUM
ajfa-6342	152	27	3	3	NUM
ajfa-6342	152	28	18	18	NUM
ajfa-6342	152	29	19	19	NUM
ajfa-6342	152	30	96	96	NUM
ajfa-6342	152	31	100	100	NUM
ajfa-6342	152	32	asian	asian	ADJ
ajfa-6342	152	33	journal	journal	NOUN
ajfa-6342	152	34	of	of	ADP
ajfa-6342	152	35	finance	finance	PROPN
ajfa-6342	152	36	&	&	CCONJ
ajfa-6342	152	37	accounting	accounting	PROPN
ajfa-6342	152	38	issn	issn	PROPN
ajfa-6342	152	39	1946	1946	NUM
ajfa-6342	152	40	-	-	PUNCT
ajfa-6342	152	41	052x	052x	PROPN
ajfa-6342	152	42	2014	2014	NUM
ajfa-6342	152	43	,	,	PUNCT
ajfa-6342	152	44	vol	vol	NOUN
ajfa-6342	152	45	.	.	PROPN
ajfa-6342	153	1	6	6	NUM
ajfa-6342	153	2	,	,	PUNCT
ajfa-6342	153	3	no	no	INTJ
ajfa-6342	153	4	.	.	NOUN
ajfa-6342	153	5	2	2	NUM
ajfa-6342	153	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	153	7	499	499	NUM
ajfa-6342	153	8	4.2.3	4.2.3	NUM
ajfa-6342	153	9	the	the	DET
ajfa-6342	153	10	extent	extent	NOUN
ajfa-6342	153	11	to	to	PART
ajfa-6342	153	12	which	which	PRON
ajfa-6342	153	13	financial	financial	ADJ
ajfa-6342	153	14	independence	independence	NOUN
ajfa-6342	153	15	is	be	AUX
ajfa-6342	153	16	achieved	achieve	VERB
ajfa-6342	153	17	in	in	ADP
ajfa-6342	153	18	the	the	DET
ajfa-6342	153	19	public	public	ADJ
ajfa-6342	153	20	sector	sector	NOUN
ajfa-6342	153	21	organizations	organization	NOUN
ajfa-6342	153	22	the	the	DET
ajfa-6342	153	23	empirical	empirical	ADJ
ajfa-6342	153	24	results	result	NOUN
ajfa-6342	153	25	as	as	SCONJ
ajfa-6342	153	26	presented	present	VERB
ajfa-6342	153	27	in	in	ADP
ajfa-6342	153	28	table	table	NOUN
ajfa-6342	153	29	4	4	NUM
ajfa-6342	153	30	revealed	reveal	VERB
ajfa-6342	153	31	that	that	SCONJ
ajfa-6342	153	32	financial	financial	ADJ
ajfa-6342	153	33	independence	independence	NOUN
ajfa-6342	153	34	has	have	AUX
ajfa-6342	153	35	been	be	AUX
ajfa-6342	153	36	achieved	achieve	VERB
ajfa-6342	153	37	in	in	ADP
ajfa-6342	153	38	the	the	DET
ajfa-6342	153	39	public	public	ADJ
ajfa-6342	153	40	sector	sector	NOUN
ajfa-6342	153	41	organizations	organization	NOUN
ajfa-6342	153	42	in	in	ADP
ajfa-6342	153	43	nigeria	nigeria	PROPN
ajfa-6342	153	44	.	.	PUNCT
ajfa-6342	154	1	this	this	PRON
ajfa-6342	154	2	was	be	AUX
ajfa-6342	154	3	based	base	VERB
ajfa-6342	154	4	on	on	ADP
ajfa-6342	154	5	the	the	PRON
ajfa-6342	154	6	over	over	ADP
ajfa-6342	154	7	whelming	whelm	VERB
ajfa-6342	154	8	response	response	NOUN
ajfa-6342	154	9	rate	rate	NOUN
ajfa-6342	154	10	of	of	ADP
ajfa-6342	154	11	89	89	NUM
ajfa-6342	154	12	%	%	NOUN
ajfa-6342	154	13	affirming	affirm	VERB
ajfa-6342	154	14	that	that	SCONJ
ajfa-6342	154	15	auditor	auditor	PROPN
ajfa-6342	154	16	general	general	ADJ
ajfa-6342	154	17	budget	budget	NOUN
ajfa-6342	154	18	was	be	AUX
ajfa-6342	154	19	approved	approve	VERB
ajfa-6342	154	20	by	by	ADP
ajfa-6342	154	21	the	the	DET
ajfa-6342	154	22	legislature	legislature	NOUN
ajfa-6342	154	23	in	in	ADP
ajfa-6342	154	24	the	the	DET
ajfa-6342	154	25	same	same	ADJ
ajfa-6342	154	26	way	way	NOUN
ajfa-6342	154	27	as	as	ADP
ajfa-6342	154	28	the	the	DET
ajfa-6342	154	29	annual	annual	ADJ
ajfa-6342	154	30	budget	budget	NOUN
ajfa-6342	154	31	for	for	ADP
ajfa-6342	154	32	each	each	DET
ajfa-6342	154	33	ministry	ministry	NOUN
ajfa-6342	154	34	.	.	PUNCT
ajfa-6342	155	1	furthermore	furthermore	ADV
ajfa-6342	155	2	,	,	PUNCT
ajfa-6342	155	3	as	as	ADP
ajfa-6342	155	4	freely	freely	ADV
ajfa-6342	155	5	expressed	express	VERB
ajfa-6342	155	6	by	by	ADP
ajfa-6342	155	7	the	the	DET
ajfa-6342	155	8	respondents	respondent	NOUN
ajfa-6342	155	9	and	and	CCONJ
ajfa-6342	155	10	supported	support	VERB
ajfa-6342	155	11	by	by	ADP
ajfa-6342	155	12	sec	sec	PROPN
ajfa-6342	155	13	125	125	NUM
ajfa-6342	155	14	of	of	ADP
ajfa-6342	155	15	1999	1999	NUM
ajfa-6342	155	16	constitution	constitution	NOUN
ajfa-6342	155	17	,	,	PUNCT
ajfa-6342	155	18	the	the	DET
ajfa-6342	155	19	salary	salary	NOUN
ajfa-6342	155	20	and	and	CCONJ
ajfa-6342	155	21	other	other	ADJ
ajfa-6342	155	22	remuneration	remuneration	NOUN
ajfa-6342	155	23	of	of	ADP
ajfa-6342	155	24	the	the	DET
ajfa-6342	155	25	auditor	auditor	NOUN
ajfa-6342	155	26	general	general	NOUN
ajfa-6342	155	27	was	be	AUX
ajfa-6342	155	28	decided	decide	VERB
ajfa-6342	155	29	directly	directly	ADV
ajfa-6342	155	30	by	by	ADP
ajfa-6342	155	31	the	the	DET
ajfa-6342	155	32	legislature	legislature	NOUN
ajfa-6342	155	33	.	.	PUNCT
ajfa-6342	156	1	in	in	ADP
ajfa-6342	156	2	the	the	DET
ajfa-6342	156	3	same	same	ADJ
ajfa-6342	156	4	vain	vain	ADJ
ajfa-6342	156	5	auditor	auditor	NOUN
ajfa-6342	156	6	generals	general	NOUN
ajfa-6342	156	7	in	in	ADP
ajfa-6342	156	8	the	the	DET
ajfa-6342	156	9	sample	sample	NOUN
ajfa-6342	156	10	states	state	NOUN
ajfa-6342	156	11	were	be	AUX
ajfa-6342	156	12	able	able	ADJ
ajfa-6342	156	13	to	to	PART
ajfa-6342	156	14	attend	attend	VERB
ajfa-6342	156	15	annual	annual	ADJ
ajfa-6342	156	16	conference	conference	NOUN
ajfa-6342	156	17	organized	organize	VERB
ajfa-6342	156	18	by	by	ADP
ajfa-6342	156	19	his	his	PRON
ajfa-6342	156	20	professional	professional	ADJ
ajfa-6342	156	21	bodies	body	NOUN
ajfa-6342	156	22	.	.	PUNCT
ajfa-6342	157	1	strongly	strongly	ADV
ajfa-6342	157	2	agreed	agree	VERB
ajfa-6342	157	3	agreed	agree	VERB
ajfa-6342	157	4	indifferent	indifferent	NOUN
ajfa-6342	157	5	disagreed	disagree	VERB
ajfa-6342	157	6	strongly	strongly	ADV
ajfa-6342	157	7	disagreed	disagree	VERB
ajfa-6342	157	8	total	total	ADJ
ajfa-6342	157	9	frequency	frequency	NOUN
ajfa-6342	157	10	%	%	NOUN
ajfa-6342	157	11	frequency	frequency	NOUN
ajfa-6342	157	12	%	%	NOUN
ajfa-6342	157	13	frequency	frequency	NOUN
ajfa-6342	157	14	%	%	NOUN
ajfa-6342	157	15	frequency	frequency	NOUN
ajfa-6342	157	16	%	%	NOUN
ajfa-6342	157	17	frequency	frequency	NOUN
ajfa-6342	157	18	%	%	NOUN
ajfa-6342	157	19	frequency	frequency	NOUN
ajfa-6342	158	1	%	%	NOUN
ajfa-6342	158	2	there	there	PRON
ajfa-6342	158	3	is	be	VERB
ajfa-6342	158	4	a	a	DET
ajfa-6342	158	5	separate	separate	ADJ
ajfa-6342	158	6	budget	budget	NOUN
ajfa-6342	158	7	for	for	ADP
ajfa-6342	158	8	the	the	DET
ajfa-6342	158	9	auditor	auditor	NOUN
ajfa-6342	158	10	general	general	NOUN
ajfa-6342	158	11	’s	’s	PART
ajfa-6342	158	12	office	office	NOUN
ajfa-6342	158	13	59	59	NUM
ajfa-6342	158	14	62	62	NUM
ajfa-6342	158	15	26	26	NUM
ajfa-6342	158	16	27	27	NUM
ajfa-6342	158	17	4	4	NUM
ajfa-6342	158	18	4	4	NUM
ajfa-6342	158	19	7	7	NUM
ajfa-6342	158	20	7	7	NUM
ajfa-6342	158	21	96	96	NUM
ajfa-6342	158	22	100	100	NUM
ajfa-6342	158	23	auditor	auditor	NOUN
ajfa-6342	158	24	general	general	NOUN
ajfa-6342	158	25	’s	’s	PART
ajfa-6342	158	26	budget	budget	NOUN
ajfa-6342	158	27	was	be	AUX
ajfa-6342	158	28	determined	determine	VERB
ajfa-6342	158	29	by	by	ADP
ajfa-6342	158	30	the	the	DET
ajfa-6342	158	31	legislature	legislature	NOUN
ajfa-6342	158	32	31	31	NUM
ajfa-6342	158	33	32	32	NUM
ajfa-6342	158	34	48	48	NUM
ajfa-6342	158	35	50	50	NUM
ajfa-6342	158	36	2	2	NUM
ajfa-6342	158	37	2	2	NUM
ajfa-6342	158	38	15	15	NUM
ajfa-6342	158	39	16	16	NUM
ajfa-6342	158	40	96	96	NUM
ajfa-6342	158	41	100	100	NUM
ajfa-6342	158	42	auditor	auditor	NOUN
ajfa-6342	158	43	general	general	NOUN
ajfa-6342	158	44	was	be	AUX
ajfa-6342	158	45	entitle	entitle	NOUN
ajfa-6342	158	46	to	to	ADP
ajfa-6342	158	47	annual	annual	ADJ
ajfa-6342	158	48	salary	salary	NOUN
ajfa-6342	158	49	increase	increase	NOUN
ajfa-6342	158	50	and	and	CCONJ
ajfa-6342	158	51	fringe	fringe	NOUN
ajfa-6342	158	52	benefits	benefit	NOUN
ajfa-6342	158	53	36	36	NUM
ajfa-6342	158	54	38	38	NUM
ajfa-6342	158	55	54	54	NUM
ajfa-6342	158	56	56	56	NUM
ajfa-6342	158	57	6	6	NUM
ajfa-6342	158	58	6	6	NUM
ajfa-6342	158	59	96	96	NUM
ajfa-6342	158	60	100	100	NUM
ajfa-6342	158	61	auditor	auditor	NOUN
ajfa-6342	158	62	general	general	NOUN
ajfa-6342	158	63	was	be	AUX
ajfa-6342	158	64	able	able	ADJ
ajfa-6342	158	65	to	to	PART
ajfa-6342	158	66	appoint	appoint	VERB
ajfa-6342	158	67	the	the	DET
ajfa-6342	158	68	suppliers	supplier	NOUN
ajfa-6342	158	69	of	of	ADP
ajfa-6342	158	70	services	service	NOUN
ajfa-6342	158	71	58	58	NUM
ajfa-6342	158	72	61	61	NUM
ajfa-6342	158	73	4	4	NUM
ajfa-6342	158	74	4	4	NUM
ajfa-6342	158	75	32	32	NUM
ajfa-6342	158	76	33	33	NUM
ajfa-6342	158	77	2	2	NUM
ajfa-6342	158	78	2	2	NUM
ajfa-6342	158	79	96	96	NUM
ajfa-6342	158	80	100	100	NUM
ajfa-6342	158	81	4.3	4.3	NUM
ajfa-6342	158	82	inferential	inferential	ADJ
ajfa-6342	158	83	results	result	NOUN
ajfa-6342	158	84	to	to	PART
ajfa-6342	158	85	determine	determine	VERB
ajfa-6342	158	86	the	the	DET
ajfa-6342	158	87	effect	effect	NOUN
ajfa-6342	158	88	of	of	ADP
ajfa-6342	158	89	investigative	investigative	ADJ
ajfa-6342	158	90	independence	independence	NOUN
ajfa-6342	158	91	,	,	PUNCT
ajfa-6342	158	92	reporting	report	VERB
ajfa-6342	158	93	independence	independence	NOUN
ajfa-6342	158	94	,	,	PUNCT
ajfa-6342	158	95	financial	financial	ADJ
ajfa-6342	158	96	independence	independence	NOUN
ajfa-6342	158	97	on	on	ADP
ajfa-6342	158	98	the	the	DET
ajfa-6342	158	99	quality	quality	NOUN
ajfa-6342	158	100	of	of	ADP
ajfa-6342	158	101	audit	audit	NOUN
ajfa-6342	158	102	assignment	assignment	NOUN
ajfa-6342	158	103	in	in	ADP
ajfa-6342	158	104	the	the	DET
ajfa-6342	158	105	public	public	ADJ
ajfa-6342	158	106	sector	sector	NOUN
ajfa-6342	158	107	organizations	organization	NOUN
ajfa-6342	158	108	multiple	multiple	ADJ
ajfa-6342	158	109	regression	regression	NOUN
ajfa-6342	158	110	analysis	analysis	NOUN
ajfa-6342	158	111	was	be	AUX
ajfa-6342	158	112	carried	carry	VERB
ajfa-6342	158	113	out	out	ADP
ajfa-6342	158	114	.	.	PUNCT
ajfa-6342	159	1	with	with	ADP
ajfa-6342	159	2	r	r	NOUN
ajfa-6342	159	3	square	square	NOUN
ajfa-6342	159	4	0.62	0.62	NUM
ajfa-6342	159	5	,	,	PUNCT
ajfa-6342	159	6	the	the	DET
ajfa-6342	159	7	combine	combine	NOUN
ajfa-6342	159	8	effect	effect	NOUN
ajfa-6342	159	9	of	of	ADP
ajfa-6342	159	10	investigative	investigative	ADJ
ajfa-6342	159	11	independence	independence	NOUN
ajfa-6342	159	12	,	,	PUNCT
ajfa-6342	159	13	reporting	report	VERB
ajfa-6342	159	14	independence	independence	NOUN
ajfa-6342	159	15	,	,	PUNCT
ajfa-6342	159	16	and	and	CCONJ
ajfa-6342	159	17	financial	financial	ADJ
ajfa-6342	159	18	independence	independence	NOUN
ajfa-6342	159	19	are	be	AUX
ajfa-6342	159	20	significant	significant	ADJ
ajfa-6342	159	21	in	in	ADP
ajfa-6342	159	22	determining	determine	VERB
ajfa-6342	159	23	the	the	DET
ajfa-6342	159	24	quality	quality	NOUN
ajfa-6342	159	25	of	of	ADP
ajfa-6342	159	26	audit	audit	NOUN
ajfa-6342	159	27	assignment	assignment	NOUN
ajfa-6342	159	28	done	do	VERB
ajfa-6342	159	29	by	by	ADP
ajfa-6342	159	30	the	the	DET
ajfa-6342	159	31	public	public	ADJ
ajfa-6342	159	32	sector	sector	NOUN
ajfa-6342	159	33	auditors	auditor	NOUN
ajfa-6342	159	34	.	.	PUNCT
ajfa-6342	160	1	this	this	PRON
ajfa-6342	160	2	implies	imply	VERB
ajfa-6342	160	3	that	that	SCONJ
ajfa-6342	160	4	62	62	NUM
ajfa-6342	160	5	%	%	NOUN
ajfa-6342	160	6	of	of	ADP
ajfa-6342	160	7	variation	variation	NOUN
ajfa-6342	160	8	in	in	ADP
ajfa-6342	160	9	the	the	DET
ajfa-6342	160	10	quality	quality	NOUN
ajfa-6342	160	11	of	of	ADP
ajfa-6342	160	12	audit	audit	NOUN
ajfa-6342	160	13	work	work	NOUN
ajfa-6342	160	14	in	in	ADP
ajfa-6342	160	15	the	the	DET
ajfa-6342	160	16	public	public	ADJ
ajfa-6342	160	17	sector	sector	NOUN
ajfa-6342	160	18	organizations	organization	NOUN
ajfa-6342	160	19	were	be	AUX
ajfa-6342	160	20	caused	cause	VERB
ajfa-6342	160	21	by	by	ADP
ajfa-6342	160	22	the	the	DET
ajfa-6342	160	23	independent	independent	ADJ
ajfa-6342	160	24	variables	variable	NOUN
ajfa-6342	160	25	(	(	PUNCT
ajfa-6342	160	26	investigative	investigative	ADJ
ajfa-6342	160	27	independence	independence	NOUN
ajfa-6342	160	28	,	,	PUNCT
ajfa-6342	160	29	reporting	report	VERB
ajfa-6342	160	30	independence	independence	NOUN
ajfa-6342	160	31	,	,	PUNCT
ajfa-6342	160	32	asian	asian	ADJ
ajfa-6342	160	33	journal	journal	NOUN
ajfa-6342	160	34	of	of	ADP
ajfa-6342	160	35	finance	finance	PROPN
ajfa-6342	160	36	&	&	CCONJ
ajfa-6342	160	37	accounting	accounting	PROPN
ajfa-6342	160	38	issn	issn	PROPN
ajfa-6342	160	39	1946	1946	NUM
ajfa-6342	160	40	-	-	PUNCT
ajfa-6342	160	41	052x	052x	PROPN
ajfa-6342	160	42	2014	2014	NUM
ajfa-6342	160	43	,	,	PUNCT
ajfa-6342	160	44	vol	vol	NOUN
ajfa-6342	160	45	.	.	PROPN
ajfa-6342	160	46	6	6	NUM
ajfa-6342	160	47	,	,	PUNCT
ajfa-6342	160	48	no	no	INTJ
ajfa-6342	160	49	.	.	NOUN
ajfa-6342	160	50	2	2	NUM
ajfa-6342	160	51	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6342	160	52	500	500	NUM
ajfa-6342	160	53	and	and	CCONJ
ajfa-6342	160	54	financial	financial	ADJ
ajfa-6342	160	55	independence	independence	NOUN
ajfa-6342	160	56	)	)	PUNCT
ajfa-6342	160	57	while	while	SCONJ
ajfa-6342	160	58	the	the	DET
ajfa-6342	160	59	remaining	remain	VERB
ajfa-6342	160	60	38	38	NUM
ajfa-6342	160	61	%	%	NOUN
ajfa-6342	160	62	were	be	AUX
ajfa-6342	160	63	caused	cause	VERB
ajfa-6342	160	64	by	by	ADP
ajfa-6342	160	65	the	the	DET
ajfa-6342	160	66	other	other	ADJ
ajfa-6342	160	67	variables	variable	NOUN
ajfa-6342	160	68	not	not	PART
ajfa-6342	160	69	captured	capture	VERB
ajfa-6342	160	70	in	in	ADP
ajfa-6342	160	71	this	this	DET
ajfa-6342	160	72	study	study	NOUN
ajfa-6342	160	73	.	.	PUNCT
ajfa-6342	161	1	consequently	consequently	ADV
ajfa-6342	161	2	,	,	PUNCT
ajfa-6342	161	3	the	the	DET
ajfa-6342	161	4	relationship	relationship	NOUN
ajfa-6342	161	5	between	between	ADP
ajfa-6342	161	6	audit	audit	NOUN
ajfa-6342	161	7	job	job	NOUN
ajfa-6342	161	8	and	and	CCONJ
ajfa-6342	161	9	investigative	investigative	ADJ
ajfa-6342	161	10	independence	independence	NOUN
ajfa-6342	161	11	was	be	AUX
ajfa-6342	161	12	to	to	PART
ajfa-6342	161	13	be	be	AUX
ajfa-6342	161	14	positive	positive	ADJ
ajfa-6342	161	15	and	and	CCONJ
ajfa-6342	161	16	significant	significant	ADJ
ajfa-6342	161	17	.	.	PUNCT
ajfa-6342	162	1	this	this	PRON
ajfa-6342	162	2	was	be	AUX
ajfa-6342	162	3	supported	support	VERB
ajfa-6342	162	4	by	by	ADP
ajfa-6342	162	5	the	the	DET
ajfa-6342	162	6	coefficient	coefficient	NOUN
ajfa-6342	162	7	of	of	ADP
ajfa-6342	162	8	0.001	0.001	NUM
ajfa-6342	162	9	and	and	CCONJ
ajfa-6342	162	10	tstatistics	tstatistic	NOUN
ajfa-6342	162	11	of	of	ADP
ajfa-6342	162	12	3.333	3.333	NUM
ajfa-6342	162	13	.	.	PUNCT
ajfa-6342	163	1	this	this	PRON
ajfa-6342	163	2	implies	imply	VERB
ajfa-6342	163	3	that	that	SCONJ
ajfa-6342	163	4	the	the	DET
ajfa-6342	163	5	likelihood	likelihood	NOUN
ajfa-6342	163	6	of	of	ADP
ajfa-6342	163	7	quality	quality	NOUN
ajfa-6342	163	8	audit	audit	NOUN
ajfa-6342	163	9	job	job	NOUN
ajfa-6342	163	10	is	be	AUX
ajfa-6342	163	11	greater	great	ADJ
ajfa-6342	163	12	in	in	ADP
ajfa-6342	163	13	the	the	DET
ajfa-6342	163	14	public	public	ADJ
ajfa-6342	163	15	sector	sector	NOUN
ajfa-6342	163	16	where	where	SCONJ
ajfa-6342	163	17	investigative	investigative	ADJ
ajfa-6342	163	18	independence	independence	NOUN
ajfa-6342	163	19	is	be	AUX
ajfa-6342	163	20	achieved	achieve	VERB
ajfa-6342	163	21	.	.	PUNCT
ajfa-6342	164	1	similarly	similarly	ADV
ajfa-6342	164	2	,	,	PUNCT
ajfa-6342	164	3	the	the	DET
ajfa-6342	164	4	relationship	relationship	NOUN
ajfa-6342	164	5	between	between	ADP
ajfa-6342	164	6	audit	audit	NOUN
ajfa-6342	164	7	job	job	NOUN
ajfa-6342	164	8	and	and	CCONJ
ajfa-6342	164	9	reporting	report	VERB
ajfa-6342	164	10	independence	independence	NOUN
ajfa-6342	164	11	was	be	AUX
ajfa-6342	164	12	significantly	significantly	ADV
ajfa-6342	164	13	positive	positive	ADJ
ajfa-6342	164	14	at	at	ADP
ajfa-6342	164	15	1	1	NUM
ajfa-6342	164	16	%	%	NOUN
ajfa-6342	164	17	level	level	NOUN
ajfa-6342	164	18	of	of	ADP
ajfa-6342	164	19	significance	significance	NOUN
ajfa-6342	164	20	(	(	PUNCT
ajfa-6342	164	21	coefficient=	coefficient=	NUM
ajfa-6342	164	22	0.037	0.037	NUM
ajfa-6342	164	23	,	,	PUNCT
ajfa-6342	164	24	tstatistic=	tstatistic=	NUM
ajfa-6342	164	25	12.333	12.333	NUM
ajfa-6342	164	26	)	)	PUNCT
ajfa-6342	164	27	suggesting	suggest	VERB
ajfa-6342	164	28	that	that	SCONJ
ajfa-6342	164	29	auditor	auditor	NOUN
ajfa-6342	164	30	are	be	AUX
ajfa-6342	164	31	able	able	ADJ
ajfa-6342	164	32	to	to	PART
ajfa-6342	164	33	do	do	VERB
ajfa-6342	164	34	their	their	PRON
ajfa-6342	164	35	job	job	NOUN
ajfa-6342	164	36	ethically	ethically	ADV
ajfa-6342	164	37	where	where	SCONJ
ajfa-6342	164	38	they	they	PRON
ajfa-6342	164	39	are	be	AUX
ajfa-6342	164	40	able	able	ADJ
ajfa-6342	164	41	to	to	PART
ajfa-6342	164	42	report	report	VERB
ajfa-6342	164	43	their	their	PRON
ajfa-6342	164	44	finding	finding	NOUN
ajfa-6342	164	45	to	to	ADP
ajfa-6342	164	46	the	the	DET
ajfa-6342	164	47	appropriate	appropriate	ADJ
ajfa-6342	164	48	authority	authority	NOUN
ajfa-6342	164	49	.	.	PUNCT
ajfa-6342	165	1	in	in	ADP
ajfa-6342	165	2	like	like	ADP
ajfa-6342	165	3	manner	manner	NOUN
ajfa-6342	165	4	,	,	PUNCT
ajfa-6342	165	5	and	and	CCONJ
ajfa-6342	165	6	as	as	SCONJ
ajfa-6342	165	7	suggested	suggest	VERB
ajfa-6342	165	8	by	by	ADP
ajfa-6342	165	9	other	other	ADJ
ajfa-6342	165	10	research	research	NOUN
ajfa-6342	165	11	studies	study	NOUN
ajfa-6342	165	12	such	such	ADJ
ajfa-6342	165	13	as	as	ADP
ajfa-6342	165	14	agambi	agambi	NOUN
ajfa-6342	165	15	and	and	CCONJ
ajfa-6342	165	16	adekunmi	adekunmi	NOUN
ajfa-6342	165	17	,	,	PUNCT
ajfa-6342	165	18	(	(	PUNCT
ajfa-6342	165	19	2002	2002	NUM
ajfa-6342	165	20	)	)	PUNCT
ajfa-6342	165	21	,	,	PUNCT
ajfa-6342	165	22	and	and	CCONJ
ajfa-6342	165	23	mothaz	mothaz	PROPN
ajfa-6342	165	24	,	,	PUNCT
ajfa-6342	165	25	(	(	PUNCT
ajfa-6342	165	26	2008	2008	NUM
ajfa-6342	165	27	)	)	PUNCT
ajfa-6342	165	28	among	among	ADP
ajfa-6342	165	29	others	other	NOUN
ajfa-6342	165	30	,	,	PUNCT
ajfa-6342	165	31	the	the	DET
ajfa-6342	165	32	relationship	relationship	NOUN
ajfa-6342	165	33	between	between	ADP
ajfa-6342	165	34	financial	financial	ADJ
ajfa-6342	165	35	independence	independence	NOUN
ajfa-6342	165	36	and	and	CCONJ
ajfa-6342	165	37	audit	audit	NOUN
ajfa-6342	165	38	assignment	assignment	NOUN
ajfa-6342	165	39	is	be	AUX
ajfa-6342	165	40	very	very	ADV
ajfa-6342	165	41	significant	significant	ADJ
ajfa-6342	165	42	and	and	CCONJ
ajfa-6342	165	43	positive	positive	ADJ
ajfa-6342	165	44	.	.	PUNCT
ajfa-6342	166	1	more	more	ADV
ajfa-6342	166	2	importantly	importantly	ADV
ajfa-6342	166	3	,	,	PUNCT
ajfa-6342	166	4	the	the	DET
ajfa-6342	166	5	coefficient	coefficient	NOUN
ajfa-6342	166	6	was	be	AUX
ajfa-6342	166	7	0.079	0.079	NUM
ajfa-6342	166	8	while	while	SCONJ
ajfa-6342	166	9	the	the	DET
ajfa-6342	166	10	t	t	PROPN
ajfa-6342	166	11	-	-	PUNCT
ajfa-6342	166	12	statistic	statistic	NOUN
ajfa-6342	166	13	was	be	AUX
ajfa-6342	166	14	4.638	4.638	NUM
ajfa-6342	166	15	,	,	PUNCT
ajfa-6342	166	16	fallen	fall	VERB
ajfa-6342	166	17	on	on	ADP
ajfa-6342	166	18	the	the	DET
ajfa-6342	166	19	rejection	rejection	NOUN
ajfa-6342	166	20	region	region	NOUN
ajfa-6342	166	21	of	of	ADP
ajfa-6342	166	22	the	the	DET
ajfa-6342	166	23	null	null	ADJ
ajfa-6342	166	24	hypothesis	hypothesis	NOUN
ajfa-6342	166	25	using	use	VERB
ajfa-6342	166	26	2	2	NUM
ajfa-6342	166	27	tail	tail	NOUN
ajfa-6342	166	28	statistic	statistic	NOUN
ajfa-6342	166	29	at	at	ADP
ajfa-6342	166	30	5	5	NUM
ajfa-6342	166	31	%	%	NOUN
ajfa-6342	166	32	level	level	NOUN
ajfa-6342	166	33	of	of	ADP
ajfa-6342	166	34	significance	significance	NOUN
ajfa-6342	166	35	.	.	PUNCT
ajfa-6342	167	1	therefore	therefore	ADV
ajfa-6342	167	2	,	,	PUNCT
ajfa-6342	167	3	our	our	PRON
ajfa-6342	167	4	alternative	alternative	ADJ
ajfa-6342	167	5	hypothesis	hypothesis	NOUN
ajfa-6342	167	6	which	which	PRON
ajfa-6342	167	7	predicts	predict	VERB
ajfa-6342	167	8	a	a	DET
ajfa-6342	167	9	relationship	relationship	NOUN
ajfa-6342	167	10	between	between	ADP
ajfa-6342	167	11	audit	audit	NOUN
ajfa-6342	167	12	job	job	NOUN
ajfa-6342	167	13	and	and	CCONJ
ajfa-6342	167	14	financial	financial	ADJ
ajfa-6342	167	15	independence	independence	NOUN
ajfa-6342	167	16	was	be	AUX
ajfa-6342	167	17	not	not	PART
ajfa-6342	167	18	rejected	reject	VERB
ajfa-6342	167	19	.	.	PUNCT
ajfa-6342	168	1	table	table	NOUN
ajfa-6342	168	2	5	5	NUM
ajfa-6342	168	3	.	.	PUNCT
ajfa-6342	168	4	model	model	NOUN
ajfa-6342	168	5	summary	summary	NOUN
ajfa-6342	168	6	indicators	indicator	NOUN
ajfa-6342	168	7	coefficients	coefficient	VERB
ajfa-6342	168	8	r	r	NOUN
ajfa-6342	168	9	-	-	PUNCT
ajfa-6342	168	10	square	square	ADJ
ajfa-6342	168	11	0.623426	0.623426	NUM
ajfa-6342	168	12	adjusted	adjust	VERB
ajfa-6342	168	13	r	r	NOUN
ajfa-6342	168	14	-	-	PUNCT
ajfa-6342	168	15	square	square	ADJ
ajfa-6342	168	16	0.611147	0.611147	NUM
ajfa-6342	168	17	standard	standard	ADJ
ajfa-6342	168	18	error	error	NOUN
ajfa-6342	168	19	0.545653	0.545653	NUM
ajfa-6342	168	20	observation	observation	NOUN
ajfa-6342	168	21	96	96	NUM
ajfa-6342	168	22	table	table	NOUN
ajfa-6342	168	23	6	6	NUM
ajfa-6342	168	24	.	.	PUNCT
ajfa-6342	169	1	analysis	analysis	NOUN
ajfa-6342	169	2	of	of	ADP
ajfa-6342	169	3	variance	variance	NOUN
ajfa-6342	169	4	df	df	PROPN
ajfa-6342	169	5	ss	ss	PROPN
ajfa-6342	169	6	ms	ms	PROPN
ajfa-6342	169	7	f	f	PROPN
ajfa-6342	169	8	sig	sig	PROPN
ajfa-6342	169	9	.	.	PUNCT
ajfa-6342	170	1	regression	regression	VERB
ajfa-6342	170	2	3	3	NUM
ajfa-6342	170	3	45.34778	45.34778	NUM
ajfa-6342	170	4	15.11593	15.11593	NUM
ajfa-6342	170	5	50.76939	50.76939	NUM
ajfa-6342	170	6	1.89e-19	1.89e-19	NUM
ajfa-6342	170	7	residual	residual	ADJ
ajfa-6342	170	8	92	92	NUM
ajfa-6342	170	9	27.39181	27.39181	NUM
ajfa-6342	170	10	0.297737	0.297737	NUM
ajfa-6342	170	11	total	total	NOUN
ajfa-6342	170	12	95	95	NUM
ajfa-6342	170	13	72.73958	72.73958	NUM
ajfa-6342	170	14	table	table	NOUN
ajfa-6342	170	15	7	7	NUM
ajfa-6342	170	16	.	.	PUNCT
ajfa-6342	171	1	regression	regression	NOUN
ajfa-6342	171	2	coefficient	coefficient	NOUN
ajfa-6342	171	3	variables	variable	VERB
ajfa-6342	171	4	beta	beta	ADJ
ajfa-6342	171	5	std	std	NOUN
ajfa-6342	171	6	.	.	PUNCT
ajfa-6342	172	1	error	error	NOUN
ajfa-6342	172	2	tstatistic	tstatistic	PROPN
ajfa-6342	172	3	sig	sig	PROPN
ajfa-6342	172	4	.	.	PUNCT
ajfa-6342	173	1	constant	constant	ADJ
ajfa-6342	173	2	0.335	0.335	NUM
ajfa-6342	173	3	0.0216	0.0216	NUM
ajfa-6342	173	4	1.552	1.552	NUM
ajfa-6342	173	5	0.000	0.000	NUM
ajfa-6342	173	6	investigative	investigative	ADJ
ajfa-6342	173	7	independence	independence	NOUN
ajfa-6342	173	8	0.001	0.001	NUM
ajfa-6342	173	9	0.0003	0.0003	NUM
ajfa-6342	173	10	3.333	3.333	NUM
ajfa-6342	173	11	0.010	0.010	NUM
ajfa-6342	173	12	reporting	reporting	NOUN
ajfa-6342	173	13	independence	independence	NOUN
ajfa-6342	173	14	0.037	0.037	NUM
ajfa-6342	173	15	0.003	0.003	NUM
ajfa-6342	173	16	12.333	12.333	NUM
ajfa-6342	173	17	0.000	0.000	NUM
ajfa-6342	173	18	financial	financial	ADJ
ajfa-6342	173	19	independence	independence	NOUN
ajfa-6342	173	20	0.079	0.079	NUM
ajfa-6342	173	21	0.017	0.017	NUM
ajfa-6342	173	22	4.638	4.638	NUM
ajfa-6342	173	23	0.000	0.000	NUM
ajfa-6342	173	24	5	5	NUM
ajfa-6342	173	25	.	.	PUNCT
ajfa-6342	174	1	conclusion	conclusion	NOUN
ajfa-6342	174	2	audit	audit	NOUN
ajfa-6342	174	3	independence	independence	NOUN
ajfa-6342	174	4	has	have	AUX
ajfa-6342	174	5	always	always	ADV
ajfa-6342	174	6	been	be	AUX
ajfa-6342	174	7	considered	consider	VERB
ajfa-6342	174	8	a	a	DET
ajfa-6342	174	9	crucial	crucial	ADJ
ajfa-6342	174	10	attribute	attribute	NOUN
ajfa-6342	174	11	for	for	ADP
ajfa-6342	174	12	auditors	auditor	NOUN
ajfa-6342	174	13	.	.	PUNCT
ajfa-6342	175	1	an	an	DET
ajfa-6342	175	2	auditor	auditor	NOUN
ajfa-6342	175	3	both	both	CCONJ
ajfa-6342	175	4	in	in	ADP
ajfa-6342	175	5	the	the	DET
ajfa-6342	175	6	private	private	ADJ
ajfa-6342	175	7	and	and	CCONJ
ajfa-6342	175	8	public	public	ADJ
ajfa-6342	175	9	sector	sector	NOUN
ajfa-6342	175	10	organization	organization	NOUN
ajfa-6342	175	11	is	be	AUX
ajfa-6342	175	12	saddled	saddle	VERB
ajfa-6342	175	13	with	with	ADP
ajfa-6342	175	14	the	the	DET
ajfa-6342	175	15	responsibility	responsibility	NOUN
ajfa-6342	175	16	of	of	ADP
ajfa-6342	175	17	ascertaining	ascertain	VERB
ajfa-6342	175	18	the	the	DET
ajfa-6342	175	19	true	true	ADJ
ajfa-6342	175	20	and	and	CCONJ
ajfa-6342	175	21	fair	fair	ADJ
ajfa-6342	175	22	view	view	NOUN
ajfa-6342	175	23	of	of	ADP
ajfa-6342	175	24	the	the	DET
ajfa-6342	175	25	financial	financial	ADJ
ajfa-6342	175	26	position	position	NOUN
ajfa-6342	175	27	of	of	ADP
ajfa-6342	175	28	the	the	DET
ajfa-6342	175	29	organization	organization	NOUN
ajfa-6342	175	30	being	be	AUX
ajfa-6342	175	31	audited	audit	VERB
ajfa-6342	175	32	.	.	PUNCT
ajfa-6342	176	1	asian	asian	ADJ
ajfa-6342	176	2	journal	journal	PROPN
ajfa-6342	176	3	of	of	ADP
ajfa-6342	176	4	finance	finance	PROPN
ajfa-6342	176	5	&	&	CCONJ
ajfa-6342	176	6	accounting	accounting	PROPN
ajfa-6342	176	7	issn	issn	PROPN
ajfa-6342	176	8	1946	1946	NUM
ajfa-6342	176	9	-	-	PUNCT
ajfa-6342	176	10	052x	052x	PROPN
ajfa-6342	176	11	2014	2014	NUM
ajfa-6342	176	12	,	,	PUNCT
ajfa-6342	176	13	vol	vol	NOUN
ajfa-6342	176	14	.	.	PROPN
ajfa-6342	177	1	6	6	NUM
ajfa-6342	177	2	,	,	PUNCT
ajfa-6342	177	3	no	no	INTJ
ajfa-6342	177	4	.	.	NOUN
ajfa-6342	177	5	2	2	NUM
ajfa-6342	177	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	177	7	501	501	NUM
ajfa-6342	177	8	however	however	ADV
ajfa-6342	177	9	,	,	PUNCT
ajfa-6342	177	10	the	the	DET
ajfa-6342	177	11	extent	extent	NOUN
ajfa-6342	177	12	to	to	PART
ajfa-6342	177	13	which	which	PRON
ajfa-6342	177	14	this	this	PRON
ajfa-6342	177	15	will	will	AUX
ajfa-6342	177	16	be	be	AUX
ajfa-6342	177	17	achieved	achieve	VERB
ajfa-6342	177	18	depends	depend	VERB
ajfa-6342	177	19	on	on	ADP
ajfa-6342	177	20	the	the	DET
ajfa-6342	177	21	level	level	NOUN
ajfa-6342	177	22	of	of	ADP
ajfa-6342	177	23	independence	independence	NOUN
ajfa-6342	177	24	maintained	maintain	VERB
ajfa-6342	177	25	by	by	ADP
ajfa-6342	177	26	the	the	DET
ajfa-6342	177	27	auditor	auditor	NOUN
ajfa-6342	177	28	.	.	PUNCT
ajfa-6342	178	1	in	in	ADP
ajfa-6342	178	2	the	the	DET
ajfa-6342	178	3	light	light	NOUN
ajfa-6342	178	4	of	of	ADP
ajfa-6342	178	5	that	that	PRON
ajfa-6342	178	6	,	,	PUNCT
ajfa-6342	178	7	this	this	DET
ajfa-6342	178	8	study	study	NOUN
ajfa-6342	178	9	provides	provide	VERB
ajfa-6342	178	10	empirical	empirical	ADJ
ajfa-6342	178	11	analysis	analysis	NOUN
ajfa-6342	178	12	of	of	ADP
ajfa-6342	178	13	the	the	DET
ajfa-6342	178	14	audit	audit	NOUN
ajfa-6342	178	15	independence	independence	NOUN
ajfa-6342	178	16	maintained	maintain	VERB
ajfa-6342	178	17	by	by	ADP
ajfa-6342	178	18	the	the	DET
ajfa-6342	178	19	public	public	ADJ
ajfa-6342	178	20	sector	sector	NOUN
ajfa-6342	178	21	auditors	auditor	NOUN
ajfa-6342	178	22	’	'	PUNCT
ajfa-6342	178	23	in	in	ADP
ajfa-6342	178	24	nigeria	nigeria	PROPN
ajfa-6342	178	25	.	.	PUNCT
ajfa-6342	179	1	the	the	DET
ajfa-6342	179	2	primary	primary	ADJ
ajfa-6342	179	3	objective	objective	NOUN
ajfa-6342	179	4	guiding	guide	VERB
ajfa-6342	179	5	this	this	DET
ajfa-6342	179	6	study	study	NOUN
ajfa-6342	179	7	was	be	AUX
ajfa-6342	179	8	to	to	ADP
ajfa-6342	179	9	investigating	investigate	VERB
ajfa-6342	179	10	the	the	DET
ajfa-6342	179	11	extent	extent	NOUN
ajfa-6342	179	12	to	to	PART
ajfa-6342	179	13	which	which	PRON
ajfa-6342	179	14	public	public	ADJ
ajfa-6342	179	15	sector	sector	NOUN
ajfa-6342	179	16	audit	audit	NOUN
ajfa-6342	179	17	independence	independence	NOUN
ajfa-6342	179	18	is	be	AUX
ajfa-6342	179	19	achieved	achieve	VERB
ajfa-6342	179	20	and	and	CCONJ
ajfa-6342	179	21	how	how	SCONJ
ajfa-6342	179	22	this	this	DET
ajfa-6342	179	23	independence	independence	NOUN
ajfa-6342	179	24	is	be	AUX
ajfa-6342	179	25	achieved	achieve	VERB
ajfa-6342	179	26	in	in	ADP
ajfa-6342	179	27	the	the	DET
ajfa-6342	179	28	nigeria	nigeria	PROPN
ajfa-6342	179	29	public	public	ADJ
ajfa-6342	179	30	sector	sector	NOUN
ajfa-6342	179	31	organizations	organization	NOUN
ajfa-6342	179	32	while	while	SCONJ
ajfa-6342	179	33	the	the	DET
ajfa-6342	179	34	specific	specific	ADJ
ajfa-6342	179	35	objectives	objective	NOUN
ajfa-6342	179	36	were	be	AUX
ajfa-6342	179	37	to	to	PART
ajfa-6342	179	38	investigate	investigate	VERB
ajfa-6342	179	39	the	the	DET
ajfa-6342	179	40	extent	extent	NOUN
ajfa-6342	179	41	to	to	PART
ajfa-6342	179	42	which	which	PRON
ajfa-6342	179	43	investigative	investigative	ADJ
ajfa-6342	179	44	independence	independence	NOUN
ajfa-6342	179	45	is	be	AUX
ajfa-6342	179	46	achieved	achieve	VERB
ajfa-6342	179	47	in	in	ADP
ajfa-6342	179	48	the	the	DET
ajfa-6342	179	49	public	public	ADJ
ajfa-6342	179	50	sector	sector	NOUN
ajfa-6342	179	51	organizations	organization	NOUN
ajfa-6342	179	52	,	,	PUNCT
ajfa-6342	179	53	to	to	PART
ajfa-6342	179	54	investigate	investigate	VERB
ajfa-6342	179	55	the	the	DET
ajfa-6342	179	56	extent	extent	NOUN
ajfa-6342	179	57	to	to	PART
ajfa-6342	179	58	which	which	PRON
ajfa-6342	179	59	reporting	report	VERB
ajfa-6342	179	60	independence	independence	NOUN
ajfa-6342	179	61	is	be	AUX
ajfa-6342	179	62	achieved	achieve	VERB
ajfa-6342	179	63	in	in	ADP
ajfa-6342	179	64	the	the	DET
ajfa-6342	179	65	public	public	ADJ
ajfa-6342	179	66	sector	sector	NOUN
ajfa-6342	179	67	organizations	organization	NOUN
ajfa-6342	179	68	,	,	PUNCT
ajfa-6342	179	69	to	to	PART
ajfa-6342	179	70	investigate	investigate	VERB
ajfa-6342	179	71	the	the	DET
ajfa-6342	179	72	extent	extent	NOUN
ajfa-6342	179	73	to	to	PART
ajfa-6342	179	74	which	which	PRON
ajfa-6342	179	75	financial	financial	ADJ
ajfa-6342	179	76	independence	independence	NOUN
ajfa-6342	179	77	is	be	AUX
ajfa-6342	179	78	achieved	achieve	VERB
ajfa-6342	179	79	in	in	ADP
ajfa-6342	179	80	the	the	DET
ajfa-6342	179	81	public	public	ADJ
ajfa-6342	179	82	sector	sector	NOUN
ajfa-6342	179	83	organizations	organization	NOUN
ajfa-6342	179	84	,	,	PUNCT
ajfa-6342	179	85	and	and	CCONJ
ajfa-6342	179	86	also	also	ADV
ajfa-6342	179	87	to	to	PART
ajfa-6342	179	88	determine	determine	VERB
ajfa-6342	179	89	the	the	DET
ajfa-6342	179	90	effect	effect	NOUN
ajfa-6342	179	91	of	of	ADP
ajfa-6342	179	92	investigative	investigative	ADJ
ajfa-6342	179	93	independence	independence	NOUN
ajfa-6342	179	94	,	,	PUNCT
ajfa-6342	179	95	reporting	report	VERB
ajfa-6342	179	96	independence	independence	NOUN
ajfa-6342	179	97	,	,	PUNCT
ajfa-6342	179	98	financial	financial	ADJ
ajfa-6342	179	99	independence	independence	NOUN
ajfa-6342	179	100	on	on	ADP
ajfa-6342	179	101	the	the	DET
ajfa-6342	179	102	quality	quality	NOUN
ajfa-6342	179	103	of	of	ADP
ajfa-6342	179	104	audit	audit	NOUN
ajfa-6342	179	105	assignment	assignment	NOUN
ajfa-6342	179	106	in	in	ADP
ajfa-6342	179	107	the	the	DET
ajfa-6342	179	108	public	public	ADJ
ajfa-6342	179	109	sector	sector	NOUN
ajfa-6342	179	110	organizations	organization	NOUN
ajfa-6342	179	111	.	.	PUNCT
ajfa-6342	180	1	in	in	ADP
ajfa-6342	180	2	order	order	NOUN
ajfa-6342	180	3	to	to	PART
ajfa-6342	180	4	achieve	achieve	VERB
ajfa-6342	180	5	the	the	DET
ajfa-6342	180	6	objectives	objective	NOUN
ajfa-6342	180	7	of	of	ADP
ajfa-6342	180	8	the	the	DET
ajfa-6342	180	9	study	study	NOUN
ajfa-6342	180	10	,	,	PUNCT
ajfa-6342	180	11	a	a	DET
ajfa-6342	180	12	survey	survey	NOUN
ajfa-6342	180	13	research	research	NOUN
ajfa-6342	180	14	design	design	NOUN
ajfa-6342	180	15	was	be	AUX
ajfa-6342	180	16	adopted	adopt	VERB
ajfa-6342	180	17	in	in	ADP
ajfa-6342	180	18	which	which	PRON
ajfa-6342	180	19	primary	primary	ADJ
ajfa-6342	180	20	data	datum	NOUN
ajfa-6342	180	21	were	be	AUX
ajfa-6342	180	22	collected	collect	VERB
ajfa-6342	180	23	with	with	ADP
ajfa-6342	180	24	the	the	DET
ajfa-6342	180	25	aid	aid	NOUN
ajfa-6342	180	26	of	of	ADP
ajfa-6342	180	27	a	a	DET
ajfa-6342	180	28	well	well	ADV
ajfa-6342	180	29	-	-	PUNCT
ajfa-6342	180	30	structured	structure	VERB
ajfa-6342	180	31	questionnaire	questionnaire	NOUN
ajfa-6342	180	32	to	to	ADP
ajfa-6342	180	33	the	the	DET
ajfa-6342	180	34	randomly	randomly	ADV
ajfa-6342	180	35	selected	select	VERB
ajfa-6342	180	36	105	105	NUM
ajfa-6342	180	37	staff	staff	NOUN
ajfa-6342	180	38	of	of	ADP
ajfa-6342	180	39	the	the	DET
ajfa-6342	180	40	auditor	auditor	NOUN
ajfa-6342	180	41	general	general	ADJ
ajfa-6342	180	42	office	office	NOUN
ajfa-6342	180	43	in	in	ADP
ajfa-6342	180	44	the	the	DET
ajfa-6342	180	45	sampled	sample	VERB
ajfa-6342	180	46	states	state	NOUN
ajfa-6342	180	47	.	.	PUNCT
ajfa-6342	181	1	similarly	similarly	ADV
ajfa-6342	181	2	,	,	PUNCT
ajfa-6342	181	3	the	the	DET
ajfa-6342	181	4	study	study	NOUN
ajfa-6342	181	5	adopted	adopt	VERB
ajfa-6342	181	6	descriptive	descriptive	ADJ
ajfa-6342	181	7	and	and	CCONJ
ajfa-6342	181	8	inferential	inferential	ADJ
ajfa-6342	181	9	statistics	statistic	NOUN
ajfa-6342	181	10	for	for	ADP
ajfa-6342	181	11	data	datum	NOUN
ajfa-6342	181	12	analysis	analysis	NOUN
ajfa-6342	181	13	with	with	ADP
ajfa-6342	181	14	the	the	DET
ajfa-6342	181	15	aid	aid	NOUN
ajfa-6342	181	16	of	of	ADP
ajfa-6342	181	17	stata-64	stata-64	PROPN
ajfa-6342	181	18	.	.	PUNCT
ajfa-6342	182	1	the	the	DET
ajfa-6342	182	2	results	result	NOUN
ajfa-6342	182	3	of	of	ADP
ajfa-6342	182	4	descriptive	descriptive	ADJ
ajfa-6342	182	5	analysis	analysis	NOUN
ajfa-6342	182	6	revealed	reveal	VERB
ajfa-6342	182	7	that	that	SCONJ
ajfa-6342	182	8	both	both	DET
ajfa-6342	182	9	investigative	investigative	ADJ
ajfa-6342	182	10	independence	independence	NOUN
ajfa-6342	182	11	,	,	PUNCT
ajfa-6342	182	12	reporting	report	VERB
ajfa-6342	182	13	independence	independence	NOUN
ajfa-6342	182	14	and	and	CCONJ
ajfa-6342	182	15	financial	financial	ADJ
ajfa-6342	182	16	independence	independence	NOUN
ajfa-6342	182	17	has	have	AUX
ajfa-6342	182	18	relatively	relatively	ADV
ajfa-6342	182	19	been	be	AUX
ajfa-6342	182	20	achieved	achieve	VERB
ajfa-6342	182	21	by	by	ADP
ajfa-6342	182	22	the	the	DET
ajfa-6342	182	23	auditors	auditor	NOUN
ajfa-6342	182	24	in	in	ADP
ajfa-6342	182	25	the	the	DET
ajfa-6342	182	26	public	public	ADJ
ajfa-6342	182	27	sector	sector	NOUN
ajfa-6342	182	28	organizations	organization	NOUN
ajfa-6342	182	29	in	in	ADP
ajfa-6342	182	30	nigeria	nigeria	PROPN
ajfa-6342	182	31	.	.	PUNCT
ajfa-6342	183	1	it	it	PRON
ajfa-6342	183	2	was	be	AUX
ajfa-6342	183	3	also	also	ADV
ajfa-6342	183	4	discovered	discover	VERB
ajfa-6342	183	5	that	that	SCONJ
ajfa-6342	183	6	auditor	auditor	NOUN
ajfa-6342	183	7	’s	’s	PART
ajfa-6342	183	8	independence	independence	NOUN
ajfa-6342	183	9	was	be	AUX
ajfa-6342	183	10	significantly	significantly	ADV
ajfa-6342	183	11	influenced	influence	VERB
ajfa-6342	183	12	by	by	ADP
ajfa-6342	183	13	references	reference	NOUN
ajfa-6342	183	14	aderibigbe	aderibigbe	NOUN
ajfa-6342	183	15	,	,	PUNCT
ajfa-6342	183	16	p.	p.	NOUN
ajfa-6342	183	17	(	(	PUNCT
ajfa-6342	183	18	2005	2005	NUM
ajfa-6342	183	19	)	)	PUNCT
ajfa-6342	183	20	.	.	PUNCT
ajfa-6342	184	1	auditor	auditor	NOUN
ajfa-6342	184	2	’s	’s	PART
ajfa-6342	184	3	independence	independence	NOUN
ajfa-6342	184	4	and	and	CCONJ
ajfa-6342	184	5	corporate	corporate	ADJ
ajfa-6342	184	6	fraud	fraud	NOUN
ajfa-6342	184	7	.	.	PUNCT
ajfa-6342	185	1	journal	journal	PROPN
ajfa-6342	185	2	of	of	ADP
ajfa-6342	185	3	social	social	ADJ
ajfa-6342	185	4	sciences	science	NOUN
ajfa-6342	185	5	,	,	PUNCT
ajfa-6342	185	6	10(2	10(2	NUM
ajfa-6342	185	7	)	)	PUNCT
ajfa-6342	185	8	,	,	PUNCT
ajfa-6342	185	9	135	135	NUM
ajfa-6342	185	10	-	-	SYM
ajfa-6342	185	11	139	139	NUM
ajfa-6342	185	12	.	.	PUNCT
ajfa-6342	186	1	agambi	agambi	PROPN
ajfa-6342	186	2	&	&	CCONJ
ajfa-6342	186	3	adekunmi	adekunmi	PROPN
ajfa-6342	186	4	.	.	PUNCT
ajfa-6342	187	1	(	(	PUNCT
ajfa-6342	187	2	2002	2002	NUM
ajfa-6342	187	3	)	)	PUNCT
ajfa-6342	187	4	.	.	PUNCT
ajfa-6342	188	1	the	the	DET
ajfa-6342	188	2	effect	effect	NOUN
ajfa-6342	188	3	of	of	ADP
ajfa-6342	188	4	partner	partner	NOUN
ajfa-6342	188	5	compensation	compensation	NOUN
ajfa-6342	188	6	schemes	scheme	NOUN
ajfa-6342	188	7	and	and	CCONJ
ajfa-6342	188	8	generally	generally	ADV
ajfa-6342	188	9	accepted	accept	VERB
ajfa-6342	188	10	accounting	accounting	NOUN
ajfa-6342	188	11	principles	principle	NOUN
ajfa-6342	188	12	on	on	ADP
ajfa-6342	188	13	auditor	auditor	NOUN
ajfa-6342	188	14	partner	partner	NOUN
ajfa-6342	188	15	judgmen	judgman	NOUN
ajfa-6342	188	16	.	.	PUNCT
ajfa-6342	189	1	auditing	auditing	NOUN
ajfa-6342	189	2	,	,	PUNCT
ajfa-6342	189	3	a	a	DET
ajfa-6342	189	4	journal	journal	NOUN
ajfa-6342	189	5	of	of	ADP
ajfa-6342	189	6	practice	practice	NOUN
ajfa-6342	189	7	and	and	CCONJ
ajfa-6342	189	8	theory	theory	NOUN
ajfa-6342	189	9	,	,	PUNCT
ajfa-6342	189	10	13(1	13(1	NUM
ajfa-6342	189	11	)	)	PUNCT
ajfa-6342	189	12	,	,	PUNCT
ajfa-6342	189	13	56	56	NUM
ajfa-6342	189	14	–	–	SYM
ajfa-6342	189	15	68	68	NUM
ajfa-6342	189	16	.	.	PUNCT
ajfa-6342	190	1	baker	baker	PROPN
ajfa-6342	190	2	,	,	PUNCT
ajfa-6342	190	3	c.	c.	PROPN
ajfa-6342	190	4	r.	r.	PROPN
ajfa-6342	190	5	(	(	PUNCT
ajfa-6342	190	6	2005	2005	NUM
ajfa-6342	190	7	)	)	PUNCT
ajfa-6342	190	8	.	.	PUNCT
ajfa-6342	191	1	the	the	DET
ajfa-6342	191	2	varying	vary	VERB
ajfa-6342	191	3	concept	concept	NOUN
ajfa-6342	191	4	of	of	ADP
ajfa-6342	191	5	auditor	auditor	NOUN
ajfa-6342	191	6	independence	independence	NOUN
ajfa-6342	191	7	,	,	PUNCT
ajfa-6342	191	8	shifting	shift	VERB
ajfa-6342	191	9	with	with	ADP
ajfa-6342	191	10	the	the	DET
ajfa-6342	191	11	prevailing	prevail	VERB
ajfa-6342	191	12	environment	environment	NOUN
ajfa-6342	191	13	;	;	PUNCT
ajfa-6342	191	14	retrieved	retrieve	VERB
ajfa-6342	191	15	from	from	ADP
ajfa-6342	191	16	http,//www.nysscpa.org	http,//www.nysscpa.org	PROPN
ajfa-6342	191	17	,	,	PUNCT
ajfa-6342	191	18	on	on	ADP
ajfa-6342	191	19	8/10/2009	8/10/2009	NUM
ajfa-6342	191	20	deangelo	deangelo	NOUN
ajfa-6342	191	21	,	,	PUNCT
ajfa-6342	191	22	l.	l.	PROPN
ajfa-6342	191	23	(	(	PUNCT
ajfa-6342	191	24	1981	1981	NUM
ajfa-6342	191	25	)	)	PUNCT
ajfa-6342	191	26	.	.	PUNCT
ajfa-6342	192	1	auditor	auditor	NOUN
ajfa-6342	192	2	size	size	NOUN
ajfa-6342	192	3	and	and	CCONJ
ajfa-6342	192	4	auditor	auditor	NOUN
ajfa-6342	192	5	quality	quality	NOUN
ajfa-6342	192	6	,	,	PUNCT
ajfa-6342	192	7	journal	journal	NOUN
ajfa-6342	192	8	of	of	ADP
ajfa-6342	192	9	accounting	accounting	NOUN
ajfa-6342	192	10	and	and	CCONJ
ajfa-6342	192	11	economics	economic	NOUN
ajfa-6342	192	12	,	,	PUNCT
ajfa-6342	192	13	3(12	3(12	NUM
ajfa-6342	192	14	)	)	PUNCT
ajfa-6342	192	15	,	,	PUNCT
ajfa-6342	192	16	183	183	NUM
ajfa-6342	192	17	–	–	SYM
ajfa-6342	192	18	199	199	NUM
ajfa-6342	192	19	.	.	PUNCT
ajfa-6342	193	1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	PROPN
ajfa-6342	193	2	dictionary	dictionary	ADJ
ajfa-6342	193	3	of	of	ADP
ajfa-6342	193	4	international	international	ADJ
ajfa-6342	193	5	accounting	accounting	NOUN
ajfa-6342	193	6	terms	term	NOUN
ajfa-6342	193	7	(	(	PUNCT
ajfa-6342	193	8	2001).financial	2001).financial	NUM
ajfa-6342	193	9	world	world	NOUN
ajfa-6342	193	10	publishing	publishing	NOUN
ajfa-6342	193	11	,	,	PUNCT
ajfa-6342	193	12	spain	spain	PROPN
ajfa-6342	193	13	.	.	PUNCT
ajfa-6342	194	1	doyle	doyle	PROPN
ajfa-6342	194	2	,	,	PUNCT
ajfa-6342	194	3	j.	j.	PROPN
ajfa-6342	194	4	(	(	PUNCT
ajfa-6342	194	5	2005	2005	NUM
ajfa-6342	194	6	)	)	PUNCT
ajfa-6342	194	7	.	.	PUNCT
ajfa-6342	195	1	the	the	DET
ajfa-6342	195	2	role	role	NOUN
ajfa-6342	195	3	of	of	ADP
ajfa-6342	195	4	the	the	DET
ajfa-6342	195	5	auditor	auditor	NOUN
ajfa-6342	195	6	general	general	NOUN
ajfa-6342	195	7	,	,	PUNCT
ajfa-6342	195	8	auditing	audit	VERB
ajfa-6342	195	9	in	in	ADP
ajfa-6342	195	10	the	the	DET
ajfa-6342	195	11	public	public	ADJ
ajfa-6342	195	12	interest	interest	NOUN
ajfa-6342	195	13	journal	journal	NOUN
ajfa-6342	195	14	,	,	PUNCT
ajfa-6342	195	15	12(2	12(2	NUM
ajfa-6342	195	16	)	)	PUNCT
ajfa-6342	195	17	,	,	PUNCT
ajfa-6342	195	18	254	254	NUM
ajfa-6342	195	19	-	-	SYM
ajfa-6342	195	20	266	266	NUM
ajfa-6342	195	21	dunn	dunn	PROPN
ajfa-6342	195	22	,	,	PUNCT
ajfa-6342	195	23	j.	j.	PROPN
ajfa-6342	195	24	(	(	PUNCT
ajfa-6342	195	25	1996	1996	NUM
ajfa-6342	195	26	)	)	PUNCT
ajfa-6342	195	27	.	.	PUNCT
ajfa-6342	196	1	auditing	auditing	NOUN
ajfa-6342	196	2	theory	theory	NOUN
ajfa-6342	196	3	and	and	CCONJ
ajfa-6342	196	4	practice.2nd	practice.2nd	PROPN
ajfa-6342	196	5	ed	ed	PROPN
ajfa-6342	196	6	.	.	PUNCT
ajfa-6342	197	1	prentice	prentice	PROPN
ajfa-6342	197	2	hall	hall	PROPN
ajfa-6342	197	3	.	.	PUNCT
ajfa-6342	198	1	gray	gray	ADJ
ajfa-6342	198	2	,	,	PUNCT
ajfa-6342	198	3	i.	i.	PROPN
ajfa-6342	198	4	&	&	CCONJ
ajfa-6342	198	5	manson	manson	PROPN
ajfa-6342	198	6	,	,	PUNCT
ajfa-6342	198	7	s.	s.	PROPN
ajfa-6342	198	8	(	(	PUNCT
ajfa-6342	198	9	2000	2000	NUM
ajfa-6342	198	10	)	)	PUNCT
ajfa-6342	198	11	.	.	PUNCT
ajfa-6342	199	1	the	the	DET
ajfa-6342	199	2	audit	audit	NOUN
ajfa-6342	199	3	process	process	NOUN
ajfa-6342	199	4	,	,	PUNCT
ajfa-6342	199	5	principles	principle	NOUN
ajfa-6342	199	6	,	,	PUNCT
ajfa-6342	199	7	practice	practice	NOUN
ajfa-6342	199	8	and	and	CCONJ
ajfa-6342	199	9	cases	case	NOUN
ajfa-6342	199	10	,	,	PUNCT
ajfa-6342	199	11	thomson	thomson	PROPN
ajfa-6342	199	12	,	,	PUNCT
ajfa-6342	199	13	2nd	2nd	PROPN
ajfa-6342	199	14	ed	ed	PROPN
ajfa-6342	199	15	.	.	PUNCT
ajfa-6342	200	1	united	united	PROPN
ajfa-6342	200	2	states	states	PROPN
ajfa-6342	200	3	.	.	PUNCT
ajfa-6342	201	1	hayes	hayes	PROPN
ajfa-6342	201	2	,	,	PUNCT
ajfa-6342	201	3	r.	r.	PROPN
ajfa-6342	201	4	,	,	PUNCT
ajfa-6342	201	5	dassen	dassen	PROPN
ajfa-6342	201	6	,	,	PUNCT
ajfa-6342	201	7	r.	r.	PROPN
ajfa-6342	201	8	,	,	PUNCT
ajfa-6342	201	9	schilder	schilder	PROPN
ajfa-6342	201	10	,	,	PUNCT
ajfa-6342	201	11	a.	a.	PROPN
ajfa-6342	201	12	,	,	PUNCT
ajfa-6342	201	13	&	&	CCONJ
ajfa-6342	201	14	wallage	wallage	PROPN
ajfa-6342	201	15	p.	p.	PROPN
ajfa-6342	201	16	(	(	PUNCT
ajfa-6342	201	17	2005	2005	NUM
ajfa-6342	201	18	)	)	PUNCT
ajfa-6342	201	19	.	.	PUNCT
ajfa-6342	202	1	principles	principle	NOUN
ajfa-6342	202	2	of	of	ADP
ajfa-6342	202	3	auditing	auditing	NOUN
ajfa-6342	202	4	,	,	PUNCT
ajfa-6342	202	5	an	an	DET
ajfa-6342	202	6	introduction	introduction	NOUN
ajfa-6342	202	7	to	to	ADP
ajfa-6342	202	8	international	international	ADJ
ajfa-6342	202	9	standards	standard	NOUN
ajfa-6342	202	10	on	on	ADP
ajfa-6342	202	11	auditing	auditing	NOUN
ajfa-6342	202	12	.	.	PUNCT
ajfa-6342	203	1	prentice	prentice	PROPN
ajfa-6342	203	2	hall	hall	PROPN
ajfa-6342	203	3	,	,	PUNCT
ajfa-6342	203	4	2nd	2nd	PROPN
ajfa-6342	203	5	ed	ed	NOUN
ajfa-6342	203	6	.	.	PUNCT
ajfa-6342	204	1	millan	millan	PROPN
ajfa-6342	204	2	.	.	PUNCT
ajfa-6342	205	1	asian	asian	PROPN
ajfa-6342	205	2	journal	journal	PROPN
ajfa-6342	205	3	of	of	ADP
ajfa-6342	205	4	finance	finance	PROPN
ajfa-6342	205	5	&	&	CCONJ
ajfa-6342	205	6	accounting	accounting	PROPN
ajfa-6342	205	7	issn	issn	PROPN
ajfa-6342	205	8	1946	1946	NUM
ajfa-6342	205	9	-	-	PUNCT
ajfa-6342	205	10	052x	052x	PROPN
ajfa-6342	205	11	2014	2014	NUM
ajfa-6342	205	12	,	,	PUNCT
ajfa-6342	205	13	vol	vol	NOUN
ajfa-6342	205	14	.	.	PROPN
ajfa-6342	206	1	6	6	NUM
ajfa-6342	206	2	,	,	PUNCT
ajfa-6342	206	3	no	no	INTJ
ajfa-6342	206	4	.	.	NOUN
ajfa-6342	206	5	2	2	NUM
ajfa-6342	206	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6342	206	7	502	502	NUM
ajfa-6342	206	8	icaew	icaew	VERB
ajfa-6342	206	9	.	.	PUNCT
ajfa-6342	207	1	(	(	PUNCT
ajfa-6342	207	2	2009	2009	NUM
ajfa-6342	207	3	)	)	PUNCT
ajfa-6342	207	4	.	.	PUNCT
ajfa-6342	208	1	auditor	auditor	NOUN
ajfa-6342	208	2	independence	independence	NOUN
ajfa-6342	208	3	,	,	PUNCT
ajfa-6342	208	4	retrieved	retrieve	VERB
ajfa-6342	208	5	from	from	ADP
ajfa-6342	208	6	http,//www.icaew.com	http,//www.icaew.com	PROPN
ajfa-6342	208	7	,	,	PUNCT
ajfa-6342	208	8	on	on	ADP
ajfa-6342	208	9	08/11/2009	08/11/2009	NUM
ajfa-6342	208	10	.	.	PUNCT
ajfa-6342	209	1	john	john	PROPN
ajfa-6342	209	2	,	,	PUNCT
ajfa-6342	209	3	d.	d.	PROPN
ajfa-6342	209	4	(	(	PUNCT
ajfa-6342	209	5	2005	2005	NUM
ajfa-6342	209	6	)	)	PUNCT
ajfa-6342	209	7	.	.	PUNCT
ajfa-6342	210	1	therole	therole	NOUN
ajfa-6342	210	2	of	of	ADP
ajfa-6342	210	3	the	the	DET
ajfa-6342	210	4	auditor	auditor	NOUN
ajfa-6342	210	5	general	general	NOUN
ajfa-6342	210	6	,	,	PUNCT
ajfa-6342	210	7	auditing	audit	VERB
ajfa-6342	210	8	in	in	ADP
ajfa-6342	210	9	the	the	DET
ajfa-6342	210	10	public	public	ADJ
ajfa-6342	210	11	interest	interest	NOUN
ajfa-6342	210	12	journal	journal	NOUN
ajfa-6342	210	13	,	,	PUNCT
ajfa-6342	210	14	12(2	12(2	NUM
ajfa-6342	210	15	)	)	PUNCT
ajfa-6342	210	16	,	,	PUNCT
ajfa-6342	210	17	254	254	NUM
ajfa-6342	210	18	-	-	SYM
ajfa-6342	210	19	266	266	NUM
ajfa-6342	210	20	louwers	louwer	NOUN
ajfa-6342	210	21	,	,	PUNCT
ajfa-6342	210	22	j.	j.	PROPN
ajfa-6342	210	23	t.	t.	PROPN
ajfa-6342	210	24	,	,	PUNCT
ajfa-6342	210	25	ramsay	ramsay	PROPN
ajfa-6342	210	26	,	,	PUNCT
ajfa-6342	210	27	j.	j.	PROPN
ajfa-6342	210	28	r.	r.	PROPN
ajfa-6342	210	29	,	,	PUNCT
ajfa-6342	210	30	sinason	sinason	PROPN
ajfa-6342	210	31	,	,	PUNCT
ajfa-6342	210	32	h.	h.	PROPN
ajfa-6342	210	33	d.	d.	PROPN
ajfa-6342	210	34	,	,	PUNCT
ajfa-6342	210	35	&	&	CCONJ
ajfa-6342	210	36	strawser	strawser	PROPN
ajfa-6342	210	37	,	,	PUNCT
ajfa-6342	210	38	r.	r.	PROPN
ajfa-6342	210	39	j.	j.	PROPN
ajfa-6342	210	40	(	(	PUNCT
ajfa-6342	210	41	2007	2007	NUM
ajfa-6342	210	42	)	)	PUNCT
ajfa-6342	210	43	.	.	PUNCT
ajfa-6342	211	1	auditing	auditing	NOUN
ajfa-6342	211	2	and	and	CCONJ
ajfa-6342	211	3	assurance	assurance	NOUN
ajfa-6342	211	4	services	service	NOUN
ajfa-6342	211	5	.	.	PUNCT
ajfa-6342	212	1	journal	journal	NOUN
ajfa-6342	212	2	of	of	ADP
ajfa-6342	212	3	accounting	accounting	NOUN
ajfa-6342	212	4	and	and	CCONJ
ajfa-6342	212	5	economics	economic	NOUN
ajfa-6342	212	6	,	,	PUNCT
ajfa-6342	212	7	14(2	14(2	NUM
ajfa-6342	212	8	)	)	PUNCT
ajfa-6342	212	9	344	344	NUM
ajfa-6342	212	10	-	-	SYM
ajfa-6342	212	11	366	366	NUM
ajfa-6342	212	12	mautz	mautz	ADJ
ajfa-6342	212	13	,	,	PUNCT
ajfa-6342	212	14	r.k	r.k	PROPN
ajfa-6342	212	15	.	.	PROPN
ajfa-6342	212	16	and	and	CCONJ
ajfa-6342	212	17	sharaf	sharaf	PROPN
ajfa-6342	212	18	,	,	PUNCT
ajfa-6342	212	19	h.a	h.a	PROPN
ajfa-6342	212	20	.	.	PROPN
ajfa-6342	212	21	(	(	PUNCT
ajfa-6342	212	22	1961	1961	NUM
ajfa-6342	212	23	)	)	PUNCT
ajfa-6342	212	24	.	.	PUNCT
ajfa-6342	213	1	the	the	DET
ajfa-6342	213	2	philosophy	philosophy	NOUN
ajfa-6342	213	3	of	of	ADP
ajfa-6342	213	4	auditing	auditing	NOUN
ajfa-6342	213	5	.	.	PUNCT
ajfa-6342	214	1	american	american	PROPN
ajfa-6342	214	2	accounting	accounting	PROPN
ajfa-6342	214	3	association	association	PROPN
ajfa-6342	214	4	,	,	PUNCT
ajfa-6342	214	5	sarasota	sarasota	PROPN
ajfa-6342	214	6	springs	spring	NOUN
ajfa-6342	214	7	,	,	PUNCT
ajfa-6342	214	8	4th	4th	ADJ
ajfa-6342	214	9	ed	ed	NOUN
ajfa-6342	214	10	,	,	PUNCT
ajfa-6342	214	11	111	111	NUM
ajfa-6342	214	12	–	–	PUNCT
ajfa-6342	214	13	112	112	NUM
ajfa-6342	214	14	.	.	PUNCT
ajfa-6342	215	1	mcgrath	mcgrath	PROPN
ajfa-6342	215	2	s.	s.	PROPN
ajfa-6342	215	3	,	,	PUNCT
ajfa-6342	215	4	siegel	siegel	PROPN
ajfa-6342	215	5	,	,	PUNCT
ajfa-6342	215	6	a.	a.	NOUN
ajfa-6342	215	7	,	,	PUNCT
ajfa-6342	215	8	dunfee	dunfee	NOUN
ajfa-6342	215	9	,	,	PUNCT
ajfa-6342	215	10	t.	t.	PROPN
ajfa-6342	215	11	w.	w.	PROPN
ajfa-6342	215	12	,	,	PUNCT
ajfa-6342	215	13	glazer	glazer	PROPN
ajfa-6342	215	14	,	,	PUNCT
ajfa-6342	215	15	a.	a.	PROPN
ajfa-6342	215	16	s.	s.	PROPN
ajfa-6342	215	17	,	,	PUNCT
ajfa-6342	215	18	&	&	CCONJ
ajfa-6342	215	19	jaenicke	jaenicke	PROPN
ajfa-6342	215	20	,	,	PUNCT
ajfa-6342	215	21	h.	h.	PROPN
ajfa-6342	215	22	r.	r.	PROPN
ajfa-6342	215	23	(	(	PUNCT
ajfa-6342	215	24	2001	2001	NUM
ajfa-6342	215	25	)	)	PUNCT
ajfa-6342	215	26	.	.	PUNCT
ajfa-6342	216	1	a	a	DET
ajfa-6342	216	2	framework	framework	NOUN
ajfa-6342	216	3	for	for	ADP
ajfa-6342	216	4	auditor	auditor	NOUN
ajfa-6342	216	5	independence	independence	NOUN
ajfa-6342	216	6	.	.	PUNCT
ajfa-6342	217	1	journal	journal	PROPN
ajfa-6342	217	2	of	of	ADP
ajfa-6342	217	3	accountancy	accountancy	NOUN
ajfa-6342	217	4	,	,	PUNCT
ajfa-6342	217	5	1(4	1(4	NUM
ajfa-6342	217	6	)	)	PUNCT
ajfa-6342	217	7	,	,	PUNCT
ajfa-6342	217	8	1	1	NUM
ajfa-6342	217	9	-	-	SYM
ajfa-6342	217	10	4	4	NUM
ajfa-6342	217	11	.	.	PUNCT
ajfa-6342	218	1	mothaz	mothaz	PROPN
ajfa-6342	218	2	.	.	PUNCT
ajfa-6342	219	1	(	(	PUNCT
ajfa-6342	219	2	2008	2008	NUM
ajfa-6342	219	3	)	)	PUNCT
ajfa-6342	219	4	.	.	PUNCT
ajfa-6342	220	1	auditor	auditor	NOUN
ajfa-6342	220	2	independence	independence	NOUN
ajfa-6342	220	3	as	as	ADP
ajfa-6342	220	4	a	a	DET
ajfa-6342	220	5	unique	unique	ADJ
ajfa-6342	220	6	equilibrium	equilibrium	NOUN
ajfa-6342	220	7	response	response	NOUN
ajfa-6342	220	8	.	.	PUNCT
ajfa-6342	221	1	journal	journal	NOUN
ajfa-6342	221	2	of	of	ADP
ajfa-6342	221	3	accounting	accounting	NOUN
ajfa-6342	221	4	,	,	PUNCT
ajfa-6342	221	5	auditing	auditing	NOUN
ajfa-6342	221	6	and	and	CCONJ
ajfa-6342	221	7	finance	finance	NOUN
ajfa-6342	221	8	,	,	PUNCT
ajfa-6342	221	9	10(1	10(1	NUM
ajfa-6342	221	10	)	)	PUNCT
ajfa-6342	221	11	,	,	PUNCT
ajfa-6342	221	12	81	81	NUM
ajfa-6342	221	13	-	-	SYM
ajfa-6342	221	14	102	102	NUM
ajfa-6342	221	15	.	.	PUNCT
ajfa-6342	222	1	muhamad	muhamad	PROPN
ajfa-6342	222	2	,	,	PUNCT
ajfa-6342	222	3	z.	z.	PROPN
ajfa-6342	222	4	,	,	PUNCT
ajfa-6342	222	5	&	&	CCONJ
ajfa-6342	222	6	karbhari	karbhari	PROPN
ajfa-6342	222	7	,	,	PUNCT
ajfa-6342	222	8	y.	y.	PROPN
ajfa-6342	222	9	(	(	PUNCT
ajfa-6342	222	10	2006	2006	NUM
ajfa-6342	222	11	)	)	PUNCT
ajfa-6342	222	12	.	.	PUNCT
ajfa-6342	223	1	auditor	auditor	NOUN
ajfa-6342	223	2	reputation	reputation	NOUN
ajfa-6342	223	3	and	and	CCONJ
ajfa-6342	223	4	auditor	auditor	NOUN
ajfa-6342	223	5	independence	independence	NOUN
ajfa-6342	223	6	in	in	ADP
ajfa-6342	223	7	an	an	DET
ajfa-6342	223	8	emerging	emerge	VERB
ajfa-6342	223	9	market	market	NOUN
ajfa-6342	223	10	,	,	PUNCT
ajfa-6342	223	11	retrieved	retrieve	VERB
ajfa-6342	223	12	from	from	ADP
ajfa-6342	223	13	http//www.papers.ssrn.com	http//www.papers.ssrn.com	NOUN
ajfa-6342	223	14	,	,	PUNCT
ajfa-6342	223	15	on	on	ADP
ajfa-6342	223	16	12/11/2009	12/11/2009	NUM
ajfa-6342	223	17	.	.	PUNCT
ajfa-6342	224	1	nashuwa	nashuwa	NOUN
ajfa-6342	224	2	,	,	PUNCT
ajfa-6342	224	3	g.	g.	PROPN
ajfa-6342	224	4	(	(	PUNCT
ajfa-6342	224	5	2005	2005	NUM
ajfa-6342	224	6	)	)	PUNCT
ajfa-6342	224	7	.	.	PUNCT
ajfa-6342	225	1	the	the	DET
ajfa-6342	225	2	role	role	NOUN
ajfa-6342	225	3	of	of	ADP
ajfa-6342	225	4	audit	audit	NOUN
ajfa-6342	225	5	committees	committee	NOUN
ajfa-6342	225	6	in	in	ADP
ajfa-6342	225	7	the	the	DET
ajfa-6342	225	8	public	public	ADJ
ajfa-6342	225	9	sector	sector	NOUN
ajfa-6342	225	10	.	.	PUNCT
ajfa-6342	226	1	certified	certify	VERB
ajfa-6342	226	2	public	public	ADJ
ajfa-6342	226	3	accountant	accountant	NOUN
ajfa-6342	226	4	journal	journal	NOUN
ajfa-6342	226	5	,	,	PUNCT
ajfa-6342	226	6	17(2	17(2	NUM
ajfa-6342	226	7	)	)	PUNCT
ajfa-6342	226	8	,	,	PUNCT
ajfa-6342	226	9	18	18	NUM
ajfa-6342	226	10	-	-	SYM
ajfa-6342	226	11	26	26	NUM
ajfa-6342	226	12	nelson	nelson	PROPN
ajfa-6342	226	13	,	,	PUNCT
ajfa-6342	226	14	m.	m.	NOUN
ajfa-6342	226	15	,	,	PUNCT
ajfa-6342	226	16	elliot	elliot	PROPN
ajfa-6342	226	17	,	,	PUNCT
ajfa-6342	226	18	j.	j.	PROPN
ajfa-6342	226	19	&	&	CCONJ
ajfa-6342	226	20	tarpley	tarpley	PROPN
ajfa-6342	226	21	,	,	PUNCT
ajfa-6342	226	22	r.	r.	PROPN
ajfa-6342	226	23	(	(	PUNCT
ajfa-6342	226	24	2002	2002	NUM
ajfa-6342	226	25	)	)	PUNCT
ajfa-6342	226	26	.	.	PUNCT
ajfa-6342	227	1	evidence	evidence	NOUN
ajfa-6342	227	2	from	from	ADP
ajfa-6342	227	3	auditors	auditor	NOUN
ajfa-6342	227	4	about	about	ADP
ajfa-6342	227	5	mangers	manger	NOUN
ajfa-6342	227	6	‘	'	PUNCT
ajfa-6342	227	7	and	and	CCONJ
ajfa-6342	227	8	auditors	auditor	NOUN
ajfa-6342	227	9	‘	'	PUNCT
ajfa-6342	227	10	earning	earn	VERB
ajfa-6342	227	11	management	management	NOUN
ajfa-6342	227	12	decisions	decision	NOUN
ajfa-6342	227	13	.	.	PUNCT
ajfa-6342	228	1	the	the	DET
ajfa-6342	228	2	accounting	accounting	NOUN
ajfa-6342	228	3	review	review	NOUN
ajfa-6342	228	4	,	,	PUNCT
ajfa-6342	228	5	77(supplement	77(supplement	NUM
ajfa-6342	228	6	)	)	PUNCT
ajfa-6342	228	7	,	,	PUNCT
ajfa-6342	228	8	175	175	NUM
ajfa-6342	228	9	-	-	SYM
ajfa-6342	228	10	202	202	NUM
ajfa-6342	228	11	.	.	PUNCT
ajfa-6342	229	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.175	http://dx.doi.org/10.2308/accr.2002.77.s-1.175	PROPN
ajfa-6342	229	2	oladipupo	oladipupo	PROPN
ajfa-6342	229	3	,	,	PUNCT
ajfa-6342	229	4	a.	a.	NOUN
ajfa-6342	229	5	o.	o.	PROPN
ajfa-6342	229	6	,	,	PUNCT
ajfa-6342	229	7	&	&	CCONJ
ajfa-6342	229	8	izedonmi	izedonmi	PROPN
ajfa-6342	229	9	f.	f.	PROPN
ajfa-6342	229	10	i.	i.	PROPN
ajfa-6342	229	11	(	(	PUNCT
ajfa-6342	229	12	2013	2013	NUM
ajfa-6342	229	13	)	)	PUNCT
ajfa-6342	229	14	.	.	PUNCT
ajfa-6342	230	1	propensity	propensity	NOUN
ajfa-6342	230	2	of	of	ADP
ajfa-6342	230	3	unqualified	unqualified	ADJ
ajfa-6342	230	4	audit	audit	NOUN
ajfa-6342	230	5	reports	report	NOUN
ajfa-6342	230	6	and	and	CCONJ
ajfa-6342	230	7	auditor	auditor	NOUN
ajfa-6342	230	8	’s	’s	PART
ajfa-6342	230	9	independence	independence	NOUN
ajfa-6342	230	10	in	in	ADP
ajfa-6342	230	11	nigeria	nigeria	PROPN
ajfa-6342	230	12	.	.	PUNCT
ajfa-6342	231	1	african	african	ADJ
ajfa-6342	231	2	research	research	PROPN
ajfa-6342	231	3	review	review	PROPN
ajfa-6342	231	4	,	,	PUNCT
ajfa-6342	231	5	7(3	7(3	NUM
ajfa-6342	231	6	)	)	PUNCT
ajfa-6342	231	7	,	,	PUNCT
ajfa-6342	231	8	34	34	NUM
ajfa-6342	231	9	-	-	SYM
ajfa-6342	231	10	46	46	NUM
ajfa-6342	231	11	paul	paul	PROPN
ajfa-6342	231	12	a.	a.	PROPN
ajfa-6342	231	13	,	,	PUNCT
ajfa-6342	231	14	&	&	CCONJ
ajfa-6342	231	15	walker	walker	PROPN
ajfa-6342	231	16	d.z	d.z	PROPN
ajfa-6342	231	17	.	.	PROPN
ajfa-6342	231	18	(	(	PUNCT
ajfa-6342	231	19	2009	2009	NUM
ajfa-6342	231	20	)	)	PUNCT
ajfa-6342	231	21	.	.	PUNCT
ajfa-6342	232	1	audit	audit	NOUN
ajfa-6342	232	2	independence	independence	NOUN
ajfa-6342	232	3	and	and	CCONJ
ajfa-6342	232	4	non	non	ADJ
ajfa-6342	232	5	-	-	ADJ
ajfa-6342	232	6	audit	audit	ADJ
ajfa-6342	232	7	servicesa	servicesa	ADJ
ajfa-6342	232	8	comparative	comparative	ADJ
ajfa-6342	232	9	study	study	NOUN
ajfa-6342	232	10	in	in	ADP
ajfa-6342	232	11	differing	differ	VERB
ajfa-6342	232	12	british	british	ADJ
ajfa-6342	232	13	and	and	CCONJ
ajfa-6342	232	14	french	french	ADJ
ajfa-6342	232	15	perspectives	perspective	NOUN
ajfa-6342	232	16	,	,	PUNCT
ajfa-6342	232	17	serbian	serbian	ADJ
ajfa-6342	232	18	journal	journal	NOUN
ajfa-6342	232	19	of	of	ADP
ajfa-6342	232	20	management	management	NOUN
ajfa-6342	232	21	,	,	PUNCT
ajfa-6342	232	22	3(2	3(2	NUM
ajfa-6342	232	23	)	)	PUNCT
ajfa-6342	232	24	,	,	PUNCT
ajfa-6342	232	25	21	21	NUM
ajfa-6342	232	26	–	–	SYM
ajfa-6342	232	27	22	22	NUM
ajfa-6342	232	28	.	.	PUNCT
ajfa-6342	233	1	smith	smith	PROPN
ajfa-6342	233	2	report	report	PROPN
ajfa-6342	233	3	.	.	PUNCT
ajfa-6342	234	1	(	(	PUNCT
ajfa-6342	234	2	2003	2003	NUM
ajfa-6342	234	3	)	)	PUNCT
ajfa-6342	234	4	.	.	PUNCT
ajfa-6342	235	1	reviewing	review	VERB
ajfa-6342	235	2	auditor	auditor	NOUN
ajfa-6342	235	3	independence	independence	NOUN
ajfa-6342	235	4	,	,	PUNCT
ajfa-6342	235	5	retrieved	retrieve	VERB
ajfa-6342	235	6	from	from	ADP
ajfa-6342	235	7	http,//www.books.google.com	http,//www.books.google.com	PROPN
ajfa-6342	235	8	,	,	PUNCT
ajfa-6342	235	9	on	on	ADP
ajfa-6342	235	10	15/11/09	15/11/09	PROPN
ajfa-6342	235	11	.	.	PROPN
ajfa-6342	235	12	tairu	tairu	PROPN
ajfa-6342	235	13	,	,	PUNCT
ajfa-6342	235	14	k.o	k.o	PROPN
ajfa-6342	235	15	.	.	PUNCT
ajfa-6342	235	16	(	(	PUNCT
ajfa-6342	235	17	2006	2006	NUM
ajfa-6342	235	18	)	)	PUNCT
ajfa-6342	235	19	.	.	PUNCT
ajfa-6342	236	1	the	the	DET
ajfa-6342	236	2	future	future	NOUN
ajfa-6342	236	3	of	of	ADP
ajfa-6342	236	4	accounting	accounting	NOUN
ajfa-6342	236	5	,	,	PUNCT
ajfa-6342	236	6	part	part	NOUN
ajfa-6342	236	7	iii	iii	NOUN
ajfa-6342	236	8	,	,	PUNCT
ajfa-6342	236	9	reliability	reliability	NOUN
ajfa-6342	236	10	and	and	CCONJ
ajfa-6342	236	11	auditor	auditor	NOUN
ajfa-6342	236	12	independence	independence	NOUN
ajfa-6342	236	13	,	,	PUNCT
ajfa-6342	236	14	the	the	DET
ajfa-6342	236	15	accounting	accounting	NOUN
ajfa-6342	236	16	horizon	horizon	NOUN
ajfa-6342	236	17	,	,	PUNCT
ajfa-6342	236	18	10(1	10(1	NUM
ajfa-6342	236	19	)	)	PUNCT
ajfa-6342	236	20	,	,	PUNCT
ajfa-6342	236	21	31	31	NUM
ajfa-6342	236	22	-	-	SYM
ajfa-6342	236	23	41	41	NUM
ajfa-6342	236	24	.	.	PUNCT
ajfa-6342	237	1	trompeter	trompeter	NOUN
ajfa-6342	237	2	,	,	PUNCT
ajfa-6342	237	3	g.	g.	PROPN
ajfa-6342	237	4	(	(	PUNCT
ajfa-6342	237	5	1994	1994	NUM
ajfa-6342	237	6	)	)	PUNCT
ajfa-6342	237	7	.	.	PUNCT
ajfa-6342	238	1	―the	―the	DET
ajfa-6342	238	2	effect	effect	NOUN
ajfa-6342	238	3	of	of	ADP
ajfa-6342	238	4	partner	partner	NOUN
ajfa-6342	238	5	compensation	compensation	NOUN
ajfa-6342	238	6	schemes	scheme	NOUN
ajfa-6342	238	7	and	and	CCONJ
ajfa-6342	238	8	generally	generally	ADV
ajfa-6342	238	9	accepted	accept	VERB
ajfa-6342	238	10	accounting	accounting	NOUN
ajfa-6342	238	11	principles	principle	NOUN
ajfa-6342	238	12	on	on	ADP
ajfa-6342	238	13	auditor	auditor	NOUN
ajfa-6342	238	14	partner	partner	NOUN
ajfa-6342	238	15	judgment	judgment	NOUN
ajfa-6342	238	16	.	.	PUNCT
ajfa-6342	239	1	auditing	auditing	NOUN
ajfa-6342	239	2	,	,	PUNCT
ajfa-6342	239	3	a	a	DET
ajfa-6342	239	4	journal	journal	NOUN
ajfa-6342	239	5	of	of	ADP
ajfa-6342	239	6	practice	practice	NOUN
ajfa-6342	239	7	and	and	CCONJ
ajfa-6342	239	8	theory	theory	NOUN
ajfa-6342	239	9	,	,	PUNCT
ajfa-6342	239	10	13(1	13(1	NUM
ajfa-6342	239	11	)	)	PUNCT
ajfa-6342	239	12	,	,	PUNCT
ajfa-6342	239	13	56	56	NUM
ajfa-6342	239	14	–	–	SYM
ajfa-6342	239	15	68	68	NUM
ajfa-6342	239	16	.	.	PUNCT