id	sid	tid	token	lemma	pos
ajfa-8530	1	1	microsoft	microsoft	PROPN
ajfa-8530	1	2	word	word	NOUN
ajfa-8530	1	3	8530	8530	NUM
ajfa-8530	1	4	-	-	SYM
ajfa-8530	1	5	30977	30977	NUM
ajfa-8530	1	6	-	-	PUNCT
ajfa-8530	1	7	1	1	NUM
ajfa-8530	1	8	-	-	PUNCT
ajfa-8530	1	9	sm	sm	NOUN
ajfa-8530	1	10	-	-	PUNCT
ajfa-8530	1	11	writer2	writer2	VERB
ajfa-8530	1	12	-	-	ADJ
ajfa-8530	1	13	new	new	ADJ
ajfa-8530	1	14	asian	asian	ADJ
ajfa-8530	1	15	journal	journal	NOUN
ajfa-8530	1	16	of	of	ADP
ajfa-8530	1	17	finance	finance	PROPN
ajfa-8530	1	18	&	&	CCONJ
ajfa-8530	1	19	accounting	accounting	PROPN
ajfa-8530	1	20	issn	issn	PROPN
ajfa-8530	1	21	1946	1946	NUM
ajfa-8530	1	22	-	-	PUNCT
ajfa-8530	1	23	052x	052x	NOUN
ajfa-8530	1	24	2015	2015	NUM
ajfa-8530	1	25	,	,	PUNCT
ajfa-8530	1	26	vol	vol	NOUN
ajfa-8530	1	27	.	.	PROPN
ajfa-8530	1	28	7	7	NUM
ajfa-8530	1	29	,	,	PUNCT
ajfa-8530	1	30	no	no	INTJ
ajfa-8530	1	31	.	.	NOUN
ajfa-8530	1	32	2	2	NUM
ajfa-8530	1	33	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-8530	1	34	215	215	NUM
ajfa-8530	1	35	the	the	DET
ajfa-8530	1	36	relationship	relationship	NOUN
ajfa-8530	1	37	between	between	ADP
ajfa-8530	1	38	audit	audit	NOUN
ajfa-8530	1	39	committee	committee	NOUN
ajfa-8530	1	40	characteristics	characteristic	NOUN
ajfa-8530	1	41	,	,	PUNCT
ajfa-8530	1	42	audit	audit	NOUN
ajfa-8530	1	43	firm	firm	ADJ
ajfa-8530	1	44	quality	quality	NOUN
ajfa-8530	1	45	and	and	CCONJ
ajfa-8530	1	46	companies	company	NOUN
ajfa-8530	1	47	’	’	PART
ajfa-8530	1	48	profitability	profitability	NOUN
ajfa-8530	1	49	laith	laith	PROPN
ajfa-8530	1	50	a.	a.	PROPN
ajfa-8530	1	51	aryan	aryan	PROPN
ajfa-8530	1	52	dept	dept	PROPN
ajfa-8530	1	53	.	.	PROPN
ajfa-8530	1	54	of	of	ADP
ajfa-8530	1	55	accounting	accounting	PROPN
ajfa-8530	1	56	,	,	PUNCT
ajfa-8530	1	57	ajloun	ajloun	ADJ
ajfa-8530	1	58	national	national	PROPN
ajfa-8530	1	59	university	university	PROPN
ajfa-8530	1	60	p.o.box	p.o.box	PROPN
ajfa-8530	1	61	43	43	NUM
ajfa-8530	1	62	,	,	PUNCT
ajfa-8530	1	63	ajloun	ajloun	ADJ
ajfa-8530	1	64	26810	26810	NUM
ajfa-8530	1	65	,	,	PUNCT
ajfa-8530	1	66	jordan	jordan	PROPN
ajfa-8530	1	67	tel	tel	PROPN
ajfa-8530	1	68	:	:	PUNCT
ajfa-8530	1	69	962	962	NUM
ajfa-8530	1	70	-	-	SYM
ajfa-8530	1	71	2	2	NUM
ajfa-8530	1	72	-	-	PUNCT
ajfa-8530	1	73	646	646	NUM
ajfa-8530	1	74	-	-	SYM
ajfa-8530	1	75	6616	6616	NUM
ajfa-8530	1	76	e	e	NOUN
ajfa-8530	1	77	-	-	NOUN
ajfa-8530	1	78	mail	mail	NOUN
ajfa-8530	1	79	:	:	PUNCT
ajfa-8530	1	80	laith.aryan@anu.edu.jo	laith.aryan@anu.edu.jo	NOUN
ajfa-8530	1	81	received	receive	VERB
ajfa-8530	1	82	:	:	PUNCT
ajfa-8530	1	83	august	august	PROPN
ajfa-8530	1	84	,	,	PUNCT
ajfa-8530	1	85	5	5	NUM
ajfa-8530	1	86	,	,	PUNCT
ajfa-8530	1	87	2015	2015	NUM
ajfa-8530	1	88	accepted	accept	VERB
ajfa-8530	1	89	:	:	PUNCT
ajfa-8530	1	90	nov	nov	PROPN
ajfa-8530	1	91	.	.	PROPN
ajfa-8530	1	92	9	9	NUM
ajfa-8530	1	93	,	,	PUNCT
ajfa-8530	1	94	2015	2015	NUM
ajfa-8530	1	95	published	publish	VERB
ajfa-8530	1	96	:	:	PUNCT
ajfa-8530	1	97	december	december	PROPN
ajfa-8530	1	98	9	9	NUM
ajfa-8530	1	99	,	,	PUNCT
ajfa-8530	1	100	2015	2015	NUM
ajfa-8530	1	101	doi:10.5296	doi:10.5296	NOUN
ajfa-8530	1	102	/	/	SYM
ajfa-8530	1	103	ajfa.v7i2.8530	ajfa.v7i2.8530	PUNCT
ajfa-8530	1	104	url	url	NOUN
ajfa-8530	1	105	:	:	PUNCT
ajfa-8530	1	106	http://dx.doi.org/10.5296/ajfa.v7i2.8530	http://dx.doi.org/10.5296/ajfa.v7i2.8530	NUM
ajfa-8530	1	107	abstract	abstract	ADJ
ajfa-8530	1	108	jordan	jordan	PROPN
ajfa-8530	1	109	displayed	display	VERB
ajfa-8530	1	110	keen	keen	ADJ
ajfa-8530	1	111	interest	interest	NOUN
ajfa-8530	1	112	in	in	ADP
ajfa-8530	1	113	corporate	corporate	ADJ
ajfa-8530	1	114	governance	governance	NOUN
ajfa-8530	1	115	in	in	ADP
ajfa-8530	1	116	terms	term	NOUN
ajfa-8530	1	117	of	of	ADP
ajfa-8530	1	118	enhancing	enhance	VERB
ajfa-8530	1	119	the	the	DET
ajfa-8530	1	120	quality	quality	NOUN
ajfa-8530	1	121	of	of	ADP
ajfa-8530	1	122	financial	financial	ADJ
ajfa-8530	1	123	statements	statement	NOUN
ajfa-8530	1	124	and	and	CCONJ
ajfa-8530	1	125	to	to	PART
ajfa-8530	1	126	restore	restore	VERB
ajfa-8530	1	127	the	the	DET
ajfa-8530	1	128	investors	investor	NOUN
ajfa-8530	1	129	’	'	PUNCT
ajfa-8530	1	130	confidence	confidence	NOUN
ajfa-8530	1	131	.	.	PUNCT
ajfa-8530	2	1	this	this	DET
ajfa-8530	2	2	study	study	NOUN
ajfa-8530	2	3	aimed	aim	VERB
ajfa-8530	2	4	to	to	PART
ajfa-8530	2	5	highlight	highlight	VERB
ajfa-8530	2	6	the	the	DET
ajfa-8530	2	7	role	role	NOUN
ajfa-8530	2	8	of	of	ADP
ajfa-8530	2	9	audit	audit	NOUN
ajfa-8530	2	10	committee	committee	NOUN
ajfa-8530	2	11	and	and	CCONJ
ajfa-8530	2	12	external	external	ADJ
ajfa-8530	2	13	audit	audit	NOUN
ajfa-8530	2	14	in	in	ADP
ajfa-8530	2	15	enhancing	enhance	VERB
ajfa-8530	2	16	companies	company	NOUN
ajfa-8530	2	17	’	’	PART
ajfa-8530	2	18	profitability	profitability	NOUN
ajfa-8530	2	19	.	.	PUNCT
ajfa-8530	3	1	since	since	SCONJ
ajfa-8530	3	2	there	there	PRON
ajfa-8530	3	3	are	be	VERB
ajfa-8530	3	4	contradictions	contradiction	NOUN
ajfa-8530	3	5	in	in	ADP
ajfa-8530	3	6	previous	previous	ADJ
ajfa-8530	3	7	studies	study	NOUN
ajfa-8530	3	8	results	result	NOUN
ajfa-8530	3	9	,	,	PUNCT
ajfa-8530	3	10	there	there	PRON
ajfa-8530	3	11	is	be	VERB
ajfa-8530	3	12	a	a	DET
ajfa-8530	3	13	need	need	NOUN
ajfa-8530	3	14	to	to	PART
ajfa-8530	3	15	test	test	VERB
ajfa-8530	3	16	these	these	DET
ajfa-8530	3	17	relationships	relationship	NOUN
ajfa-8530	3	18	in	in	ADP
ajfa-8530	3	19	jordanian	jordanian	ADJ
ajfa-8530	3	20	context	context	NOUN
ajfa-8530	3	21	to	to	PART
ajfa-8530	3	22	provide	provide	VERB
ajfa-8530	3	23	empirical	empirical	ADJ
ajfa-8530	3	24	evidence	evidence	NOUN
ajfa-8530	3	25	on	on	ADP
ajfa-8530	3	26	this	this	DET
ajfa-8530	3	27	issue	issue	NOUN
ajfa-8530	3	28	,	,	PUNCT
ajfa-8530	3	29	especially	especially	ADV
ajfa-8530	3	30	after	after	SCONJ
ajfa-8530	3	31	the	the	DET
ajfa-8530	3	32	corporate	corporate	ADJ
ajfa-8530	3	33	governance	governance	NOUN
ajfa-8530	3	34	application	application	NOUN
ajfa-8530	3	35	became	become	VERB
ajfa-8530	3	36	mandatory	mandatory	ADJ
ajfa-8530	3	37	since	since	SCONJ
ajfa-8530	3	38	2009	2009	NUM
ajfa-8530	3	39	.	.	PUNCT
ajfa-8530	4	1	this	this	DET
ajfa-8530	4	2	study	study	NOUN
ajfa-8530	4	3	has	have	AUX
ajfa-8530	4	4	used	use	VERB
ajfa-8530	4	5	industrial	industrial	ADJ
ajfa-8530	4	6	sector	sector	NOUN
ajfa-8530	4	7	,	,	PUNCT
ajfa-8530	4	8	which	which	PRON
ajfa-8530	4	9	include	include	VERB
ajfa-8530	4	10	91	91	NUM
ajfa-8530	4	11	companies	company	NOUN
ajfa-8530	4	12	,	,	PUNCT
ajfa-8530	4	13	only	only	ADV
ajfa-8530	4	14	69	69	NUM
ajfa-8530	4	15	companies	company	NOUN
ajfa-8530	4	16	were	be	AUX
ajfa-8530	4	17	included	include	VERB
ajfa-8530	4	18	in	in	ADP
ajfa-8530	4	19	this	this	DET
ajfa-8530	4	20	study	study	NOUN
ajfa-8530	4	21	,	,	PUNCT
ajfa-8530	4	22	the	the	DET
ajfa-8530	4	23	other	other	ADJ
ajfa-8530	4	24	22	22	NUM
ajfa-8530	4	25	companies	company	NOUN
ajfa-8530	4	26	were	be	AUX
ajfa-8530	4	27	excluded	exclude	VERB
ajfa-8530	4	28	either	either	CCONJ
ajfa-8530	4	29	newly	newly	ADV
ajfa-8530	4	30	listed	list	VERB
ajfa-8530	4	31	or	or	CCONJ
ajfa-8530	4	32	delisted	delist	VERB
ajfa-8530	4	33	during	during	ADP
ajfa-8530	4	34	the	the	DET
ajfa-8530	4	35	study	study	NOUN
ajfa-8530	4	36	period	period	NOUN
ajfa-8530	4	37	(	(	PUNCT
ajfa-8530	4	38	2009	2009	NUM
ajfa-8530	4	39	-	-	SYM
ajfa-8530	4	40	2014	2014	NUM
ajfa-8530	4	41	)	)	PUNCT
ajfa-8530	4	42	.	.	PUNCT
ajfa-8530	5	1	multiple	multiple	ADJ
ajfa-8530	5	2	regression	regression	NOUN
ajfa-8530	5	3	were	be	AUX
ajfa-8530	5	4	used	use	VERB
ajfa-8530	5	5	to	to	PART
ajfa-8530	5	6	analyze	analyze	VERB
ajfa-8530	5	7	the	the	DET
ajfa-8530	5	8	data	datum	NOUN
ajfa-8530	5	9	,	,	PUNCT
ajfa-8530	5	10	the	the	DET
ajfa-8530	5	11	result	result	NOUN
ajfa-8530	5	12	showed	show	VERB
ajfa-8530	5	13	positive	positive	ADJ
ajfa-8530	5	14	relationships	relationship	NOUN
ajfa-8530	5	15	between	between	ADP
ajfa-8530	5	16	audit	audit	NOUN
ajfa-8530	5	17	committee	committee	NOUN
ajfa-8530	5	18	meeting	meeting	NOUN
ajfa-8530	5	19	,	,	PUNCT
ajfa-8530	5	20	audit	audit	NOUN
ajfa-8530	5	21	committee	committee	NOUN
ajfa-8530	5	22	size	size	NOUN
ajfa-8530	5	23	and	and	CCONJ
ajfa-8530	5	24	companies	company	NOUN
ajfa-8530	5	25	profitability	profitability	NOUN
ajfa-8530	5	26	,	,	PUNCT
ajfa-8530	5	27	while	while	SCONJ
ajfa-8530	5	28	no	no	DET
ajfa-8530	5	29	significant	significant	ADJ
ajfa-8530	5	30	relationship	relationship	NOUN
ajfa-8530	5	31	between	between	ADP
ajfa-8530	5	32	audit	audit	NOUN
ajfa-8530	5	33	committee	committee	NOUN
ajfa-8530	5	34	composition	composition	NOUN
ajfa-8530	5	35	,	,	PUNCT
ajfa-8530	5	36	audit	audit	NOUN
ajfa-8530	5	37	committee	committee	NOUN
ajfa-8530	5	38	members	member	NOUN
ajfa-8530	5	39	literacy	literacy	NOUN
ajfa-8530	5	40	,	,	PUNCT
ajfa-8530	5	41	audit	audit	NOUN
ajfa-8530	5	42	quality	quality	NOUN
ajfa-8530	5	43	and	and	CCONJ
ajfa-8530	5	44	companies	company	NOUN
ajfa-8530	5	45	profitability	profitability	NOUN
ajfa-8530	5	46	.	.	PUNCT
ajfa-8530	6	1	such	such	ADJ
ajfa-8530	6	2	results	result	NOUN
ajfa-8530	6	3	would	would	AUX
ajfa-8530	6	4	be	be	AUX
ajfa-8530	6	5	beneficial	beneficial	ADJ
ajfa-8530	6	6	to	to	ADP
ajfa-8530	6	7	companies	company	NOUN
ajfa-8530	6	8	’	'	PUNCT
ajfa-8530	6	9	corporate	corporate	ADJ
ajfa-8530	6	10	governance	governance	NOUN
ajfa-8530	6	11	committees	committee	NOUN
ajfa-8530	6	12	to	to	PART
ajfa-8530	6	13	play	play	VERB
ajfa-8530	6	14	their	their	PRON
ajfa-8530	6	15	supervisory	supervisory	ADJ
ajfa-8530	6	16	role	role	NOUN
ajfa-8530	6	17	.	.	PUNCT
ajfa-8530	7	1	keywords	keyword	NOUN
ajfa-8530	7	2	:	:	PUNCT
ajfa-8530	7	3	audit	audit	NOUN
ajfa-8530	7	4	committee	committee	NOUN
ajfa-8530	7	5	,	,	PUNCT
ajfa-8530	7	6	audit	audit	NOUN
ajfa-8530	7	7	quality	quality	NOUN
ajfa-8530	7	8	,	,	PUNCT
ajfa-8530	7	9	profitability	profitability	NOUN
ajfa-8530	7	10	,	,	PUNCT
ajfa-8530	7	11	jordan	jordan	PROPN
ajfa-8530	7	12	asian	asian	PROPN
ajfa-8530	7	13	journal	journal	PROPN
ajfa-8530	7	14	of	of	ADP
ajfa-8530	7	15	finance	finance	PROPN
ajfa-8530	7	16	&	&	CCONJ
ajfa-8530	7	17	accounting	accounting	PROPN
ajfa-8530	7	18	issn	issn	PROPN
ajfa-8530	7	19	1946	1946	NUM
ajfa-8530	7	20	-	-	PUNCT
ajfa-8530	7	21	052x	052x	NOUN
ajfa-8530	7	22	2015	2015	NUM
ajfa-8530	7	23	,	,	PUNCT
ajfa-8530	7	24	vol	vol	NOUN
ajfa-8530	7	25	.	.	PROPN
ajfa-8530	7	26	7	7	NUM
ajfa-8530	7	27	,	,	PUNCT
ajfa-8530	7	28	no	no	INTJ
ajfa-8530	7	29	.	.	NOUN
ajfa-8530	7	30	2	2	NUM
ajfa-8530	7	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	7	32	216	216	NUM
ajfa-8530	7	33	1	1	NUM
ajfa-8530	7	34	.	.	PUNCT
ajfa-8530	8	1	introduction	introduction	NOUN
ajfa-8530	8	2	the	the	DET
ajfa-8530	8	3	world	world	NOUN
ajfa-8530	8	4	has	have	AUX
ajfa-8530	8	5	witnessed	witness	VERB
ajfa-8530	8	6	a	a	DET
ajfa-8530	8	7	big	big	ADJ
ajfa-8530	8	8	financial	financial	ADJ
ajfa-8530	8	9	turmoil	turmoil	NOUN
ajfa-8530	8	10	during	during	ADP
ajfa-8530	8	11	the	the	DET
ajfa-8530	8	12	last	last	ADJ
ajfa-8530	8	13	few	few	ADJ
ajfa-8530	8	14	years	year	NOUN
ajfa-8530	8	15	,	,	PUNCT
ajfa-8530	8	16	which	which	PRON
ajfa-8530	8	17	led	lead	VERB
ajfa-8530	8	18	many	many	ADJ
ajfa-8530	8	19	big	big	ADJ
ajfa-8530	8	20	firms	firm	NOUN
ajfa-8530	8	21	to	to	PART
ajfa-8530	8	22	go	go	VERB
ajfa-8530	8	23	bankrupt	bankrupt	ADJ
ajfa-8530	8	24	.	.	PUNCT
ajfa-8530	9	1	therewith	therewith	NOUN
ajfa-8530	9	2	,	,	PUNCT
ajfa-8530	9	3	the	the	DET
ajfa-8530	9	4	investors	investor	NOUN
ajfa-8530	9	5	became	become	VERB
ajfa-8530	9	6	distrustful	distrustful	ADJ
ajfa-8530	9	7	in	in	ADP
ajfa-8530	9	8	the	the	DET
ajfa-8530	9	9	reliability	reliability	NOUN
ajfa-8530	9	10	of	of	ADP
ajfa-8530	9	11	the	the	DET
ajfa-8530	9	12	global	global	ADJ
ajfa-8530	9	13	financial	financial	ADJ
ajfa-8530	9	14	markets	market	NOUN
ajfa-8530	9	15	and	and	CCONJ
ajfa-8530	9	16	the	the	DET
ajfa-8530	9	17	companies	company	NOUN
ajfa-8530	9	18	'	'	PART
ajfa-8530	9	19	financial	financial	ADJ
ajfa-8530	9	20	information	information	NOUN
ajfa-8530	9	21	as	as	ADV
ajfa-8530	9	22	well	well	ADV
ajfa-8530	9	23	.	.	PUNCT
ajfa-8530	10	1	as	as	ADP
ajfa-8530	10	2	a	a	DET
ajfa-8530	10	3	result	result	NOUN
ajfa-8530	10	4	,	,	PUNCT
ajfa-8530	10	5	interest	interest	NOUN
ajfa-8530	10	6	in	in	ADP
ajfa-8530	10	7	corporate	corporate	ADJ
ajfa-8530	10	8	governance	governance	NOUN
ajfa-8530	10	9	has	have	AUX
ajfa-8530	10	10	increased	increase	VERB
ajfa-8530	10	11	in	in	ADP
ajfa-8530	10	12	both	both	CCONJ
ajfa-8530	10	13	developed	developed	ADJ
ajfa-8530	10	14	and	and	CCONJ
ajfa-8530	10	15	developing	develop	VERB
ajfa-8530	10	16	countries	country	NOUN
ajfa-8530	10	17	in	in	ADP
ajfa-8530	10	18	an	an	DET
ajfa-8530	10	19	attempt	attempt	NOUN
ajfa-8530	10	20	to	to	PART
ajfa-8530	10	21	regain	regain	VERB
ajfa-8530	10	22	the	the	DET
ajfa-8530	10	23	lost	lost	ADJ
ajfa-8530	10	24	confidence	confidence	NOUN
ajfa-8530	10	25	.	.	PUNCT
ajfa-8530	11	1	jordan	jordan	PROPN
ajfa-8530	11	2	also	also	ADV
ajfa-8530	11	3	displayed	display	VERB
ajfa-8530	11	4	keen	keen	ADJ
ajfa-8530	11	5	interest	interest	NOUN
ajfa-8530	11	6	in	in	ADP
ajfa-8530	11	7	corporate	corporate	ADJ
ajfa-8530	11	8	governance	governance	NOUN
ajfa-8530	11	9	in	in	ADP
ajfa-8530	11	10	terms	term	NOUN
ajfa-8530	11	11	of	of	ADP
ajfa-8530	11	12	enhancing	enhance	VERB
ajfa-8530	11	13	the	the	DET
ajfa-8530	11	14	quality	quality	NOUN
ajfa-8530	11	15	of	of	ADP
ajfa-8530	11	16	financial	financial	ADJ
ajfa-8530	11	17	statements	statement	NOUN
ajfa-8530	11	18	.	.	PUNCT
ajfa-8530	12	1	in	in	ADP
ajfa-8530	12	2	doing	do	VERB
ajfa-8530	12	3	so	so	ADV
ajfa-8530	12	4	,	,	PUNCT
ajfa-8530	12	5	the	the	DET
ajfa-8530	12	6	legislators	legislator	NOUN
ajfa-8530	12	7	have	have	AUX
ajfa-8530	12	8	enacted	enact	VERB
ajfa-8530	12	9	laws	law	NOUN
ajfa-8530	12	10	to	to	PART
ajfa-8530	12	11	ensure	ensure	VERB
ajfa-8530	12	12	public	public	ADJ
ajfa-8530	12	13	companies	company	NOUN
ajfa-8530	12	14	to	to	PART
ajfa-8530	12	15	apply	apply	VERB
ajfa-8530	12	16	corporate	corporate	ADJ
ajfa-8530	12	17	governance	governance	NOUN
ajfa-8530	12	18	roles	role	NOUN
ajfa-8530	12	19	.	.	PUNCT
ajfa-8530	13	1	in	in	ADP
ajfa-8530	13	2	september	september	PROPN
ajfa-8530	13	3	2009	2009	NUM
ajfa-8530	13	4	jsc	jsc	PROPN
ajfa-8530	13	5	issued	issue	VERB
ajfa-8530	13	6	the	the	DET
ajfa-8530	13	7	corporate	corporate	ADJ
ajfa-8530	13	8	governance	governance	NOUN
ajfa-8530	13	9	code	code	NOUN
ajfa-8530	13	10	for	for	ADP
ajfa-8530	13	11	shareholding	shareholding	NOUN
ajfa-8530	13	12	companies	company	NOUN
ajfa-8530	13	13	listed	list	VERB
ajfa-8530	13	14	on	on	ADP
ajfa-8530	13	15	the	the	DET
ajfa-8530	13	16	amman	amman	PROPN
ajfa-8530	13	17	stock	stock	PROPN
ajfa-8530	13	18	exchange	exchange	NOUN
ajfa-8530	13	19	which	which	PRON
ajfa-8530	13	20	defines	define	VERB
ajfa-8530	13	21	the	the	DET
ajfa-8530	13	22	responsibilities	responsibility	NOUN
ajfa-8530	13	23	and	and	CCONJ
ajfa-8530	13	24	formation	formation	NOUN
ajfa-8530	13	25	of	of	ADP
ajfa-8530	13	26	the	the	DET
ajfa-8530	13	27	committees	committee	NOUN
ajfa-8530	13	28	.	.	PUNCT
ajfa-8530	14	1	corporate	corporate	ADJ
ajfa-8530	14	2	governance	governance	NOUN
ajfa-8530	14	3	code	code	NOUN
ajfa-8530	14	4	describes	describe	VERB
ajfa-8530	14	5	the	the	DET
ajfa-8530	14	6	committees	committee	NOUN
ajfa-8530	14	7	formed	form	VERB
ajfa-8530	14	8	by	by	ADP
ajfa-8530	14	9	the	the	DET
ajfa-8530	14	10	board	board	NOUN
ajfa-8530	14	11	of	of	ADP
ajfa-8530	14	12	directors	director	NOUN
ajfa-8530	14	13	such	such	ADJ
ajfa-8530	14	14	as	as	ADP
ajfa-8530	14	15	audit	audit	NOUN
ajfa-8530	14	16	committee	committee	NOUN
ajfa-8530	14	17	.	.	PUNCT
ajfa-8530	15	1	jsc	jsc	PROPN
ajfa-8530	15	2	(	(	PUNCT
ajfa-8530	15	3	2009	2009	NUM
ajfa-8530	15	4	)	)	PUNCT
ajfa-8530	15	5	stipulates	stipulate	VERB
ajfa-8530	15	6	that	that	SCONJ
ajfa-8530	15	7	the	the	DET
ajfa-8530	15	8	members	member	NOUN
ajfa-8530	15	9	of	of	ADP
ajfa-8530	15	10	audit	audit	NOUN
ajfa-8530	15	11	committee	committee	NOUN
ajfa-8530	15	12	must	must	AUX
ajfa-8530	15	13	have	have	VERB
ajfa-8530	15	14	knowledge	knowledge	NOUN
ajfa-8530	15	15	in	in	ADP
ajfa-8530	15	16	finance	finance	NOUN
ajfa-8530	15	17	or	or	CCONJ
ajfa-8530	15	18	accounting	accounting	NOUN
ajfa-8530	15	19	,	,	PUNCT
ajfa-8530	15	20	and	and	CCONJ
ajfa-8530	15	21	at	at	ADV
ajfa-8530	15	22	least	least	ADJ
ajfa-8530	15	23	one	one	NUM
ajfa-8530	15	24	of	of	ADP
ajfa-8530	15	25	them	they	PRON
ajfa-8530	15	26	must	must	AUX
ajfa-8530	15	27	have	have	AUX
ajfa-8530	15	28	worked	work	VERB
ajfa-8530	15	29	previously	previously	ADV
ajfa-8530	15	30	in	in	ADP
ajfa-8530	15	31	accounting	accounting	NOUN
ajfa-8530	15	32	or	or	CCONJ
ajfa-8530	15	33	finance	finance	NOUN
ajfa-8530	15	34	fields	field	NOUN
ajfa-8530	15	35	;	;	PUNCT
ajfa-8530	15	36	and	and	CCONJ
ajfa-8530	15	37	that	that	DET
ajfa-8530	15	38	person	person	NOUN
ajfa-8530	15	39	must	must	AUX
ajfa-8530	15	40	have	have	VERB
ajfa-8530	15	41	an	an	DET
ajfa-8530	15	42	academic	academic	ADJ
ajfa-8530	15	43	or	or	CCONJ
ajfa-8530	15	44	professional	professional	ADJ
ajfa-8530	15	45	certificate	certificate	NOUN
ajfa-8530	15	46	in	in	ADP
ajfa-8530	15	47	accounting	accounting	NOUN
ajfa-8530	15	48	,	,	PUNCT
ajfa-8530	15	49	finance	finance	NOUN
ajfa-8530	15	50	or	or	CCONJ
ajfa-8530	15	51	related	relate	VERB
ajfa-8530	15	52	fields	field	NOUN
ajfa-8530	15	53	.	.	PUNCT
ajfa-8530	16	1	also	also	ADV
ajfa-8530	16	2	,	,	PUNCT
ajfa-8530	16	3	this	this	DET
ajfa-8530	16	4	code	code	NOUN
ajfa-8530	16	5	ensures	ensure	VERB
ajfa-8530	16	6	audit	audit	NOUN
ajfa-8530	16	7	committee	committee	NOUN
ajfa-8530	16	8	periodically	periodically	ADV
ajfa-8530	16	9	meet	meet	VERB
ajfa-8530	16	10	and	and	CCONJ
ajfa-8530	16	11	at	at	ADV
ajfa-8530	16	12	least	least	ADV
ajfa-8530	16	13	one	one	NUM
ajfa-8530	16	14	meeting	meeting	NOUN
ajfa-8530	16	15	with	with	ADP
ajfa-8530	16	16	external	external	ADJ
ajfa-8530	16	17	auditor	auditor	NOUN
ajfa-8530	16	18	must	must	AUX
ajfa-8530	16	19	be	be	AUX
ajfa-8530	16	20	held	hold	VERB
ajfa-8530	16	21	.	.	PUNCT
ajfa-8530	17	1	the	the	DET
ajfa-8530	17	2	duties	duty	NOUN
ajfa-8530	17	3	of	of	ADP
ajfa-8530	17	4	audit	audit	NOUN
ajfa-8530	17	5	committee	committee	NOUN
ajfa-8530	17	6	are	be	AUX
ajfa-8530	17	7	determined	determine	VERB
ajfa-8530	17	8	as	as	SCONJ
ajfa-8530	17	9	follows	follow	VERB
ajfa-8530	17	10	:	:	PUNCT
ajfa-8530	17	11	(	(	PUNCT
ajfa-8530	17	12	1	1	X
ajfa-8530	17	13	)	)	PUNCT
ajfa-8530	17	14	discussing	discuss	VERB
ajfa-8530	17	15	matters	matter	NOUN
ajfa-8530	17	16	related	relate	VERB
ajfa-8530	17	17	to	to	ADP
ajfa-8530	17	18	the	the	DET
ajfa-8530	17	19	nomination	nomination	NOUN
ajfa-8530	17	20	and	and	CCONJ
ajfa-8530	17	21	working	working	NOUN
ajfa-8530	17	22	of	of	ADP
ajfa-8530	17	23	the	the	DET
ajfa-8530	17	24	external	external	ADJ
ajfa-8530	17	25	auditor	auditor	NOUN
ajfa-8530	17	26	and	and	CCONJ
ajfa-8530	17	27	reviewing	review	VERB
ajfa-8530	17	28	the	the	DET
ajfa-8530	17	29	company	company	NOUN
ajfa-8530	17	30	's	's	PART
ajfa-8530	17	31	correspondence	correspondence	NOUN
ajfa-8530	17	32	with	with	ADP
ajfa-8530	17	33	the	the	DET
ajfa-8530	17	34	external	external	ADJ
ajfa-8530	17	35	auditor	auditor	NOUN
ajfa-8530	17	36	;	;	PUNCT
ajfa-8530	17	37	(	(	PUNCT
ajfa-8530	17	38	2	2	X
ajfa-8530	17	39	)	)	PUNCT
ajfa-8530	17	40	monitoring	monitor	VERB
ajfa-8530	17	41	the	the	DET
ajfa-8530	17	42	company	company	NOUN
ajfa-8530	17	43	's	's	PART
ajfa-8530	17	44	compliance	compliance	NOUN
ajfa-8530	17	45	with	with	ADP
ajfa-8530	17	46	laws	law	NOUN
ajfa-8530	17	47	and	and	CCONJ
ajfa-8530	17	48	regulations	regulation	NOUN
ajfa-8530	17	49	in	in	ADP
ajfa-8530	17	50	force	force	NOUN
ajfa-8530	17	51	and	and	CCONJ
ajfa-8530	17	52	the	the	DET
ajfa-8530	17	53	requirements	requirement	NOUN
ajfa-8530	17	54	of	of	ADP
ajfa-8530	17	55	regulatory	regulatory	ADJ
ajfa-8530	17	56	institutions	institution	NOUN
ajfa-8530	17	57	;	;	PUNCT
ajfa-8530	17	58	(	(	PUNCT
ajfa-8530	17	59	3	3	X
ajfa-8530	17	60	)	)	PUNCT
ajfa-8530	17	61	monitoring	monitor	VERB
ajfa-8530	17	62	any	any	DET
ajfa-8530	17	63	change	change	NOUN
ajfa-8530	17	64	in	in	ADP
ajfa-8530	17	65	the	the	DET
ajfa-8530	17	66	company	company	NOUN
ajfa-8530	17	67	's	's	PART
ajfa-8530	17	68	accounting	accounting	NOUN
ajfa-8530	17	69	policies	policy	NOUN
ajfa-8530	17	70	,	,	PUNCT
ajfa-8530	17	71	and	and	CCONJ
ajfa-8530	17	72	any	any	DET
ajfa-8530	17	73	change	change	NOUN
ajfa-8530	17	74	in	in	ADP
ajfa-8530	17	75	the	the	DET
ajfa-8530	17	76	company	company	NOUN
ajfa-8530	17	77	's	's	PART
ajfa-8530	17	78	accounts	account	NOUN
ajfa-8530	17	79	as	as	ADP
ajfa-8530	17	80	a	a	DET
ajfa-8530	17	81	result	result	NOUN
ajfa-8530	17	82	of	of	ADP
ajfa-8530	17	83	the	the	DET
ajfa-8530	17	84	auditing	auditing	NOUN
ajfa-8530	17	85	processes	process	NOUN
ajfa-8530	17	86	;	;	PUNCT
ajfa-8530	17	87	(	(	PUNCT
ajfa-8530	17	88	4	4	X
ajfa-8530	17	89	)	)	PUNCT
ajfa-8530	17	90	evaluating	evaluate	VERB
ajfa-8530	17	91	the	the	DET
ajfa-8530	17	92	internal	internal	ADJ
ajfa-8530	17	93	control	control	NOUN
ajfa-8530	17	94	and	and	CCONJ
ajfa-8530	17	95	auditing	auditing	NOUN
ajfa-8530	17	96	procedures	procedure	NOUN
ajfa-8530	17	97	and	and	CCONJ
ajfa-8530	17	98	the	the	DET
ajfa-8530	17	99	auditor	auditor	NOUN
ajfa-8530	17	100	evaluation	evaluation	NOUN
ajfa-8530	17	101	for	for	ADP
ajfa-8530	17	102	internal	internal	ADJ
ajfa-8530	17	103	control	control	NOUN
ajfa-8530	17	104	;	;	PUNCT
ajfa-8530	17	105	and	and	CCONJ
ajfa-8530	17	106	(	(	PUNCT
ajfa-8530	17	107	5	5	X
ajfa-8530	17	108	)	)	PUNCT
ajfa-8530	17	109	ensuring	ensure	VERB
ajfa-8530	17	110	that	that	SCONJ
ajfa-8530	17	111	no	no	DET
ajfa-8530	17	112	conflict	conflict	NOUN
ajfa-8530	17	113	of	of	ADP
ajfa-8530	17	114	interest	interest	NOUN
ajfa-8530	17	115	may	may	AUX
ajfa-8530	17	116	arise	arise	VERB
ajfa-8530	17	117	from	from	ADP
ajfa-8530	17	118	the	the	DET
ajfa-8530	17	119	company	company	NOUN
ajfa-8530	17	120	's	's	PART
ajfa-8530	17	121	transactions	transaction	NOUN
ajfa-8530	17	122	,	,	PUNCT
ajfa-8530	17	123	contracts	contract	NOUN
ajfa-8530	17	124	or	or	CCONJ
ajfa-8530	17	125	projects	project	NOUN
ajfa-8530	17	126	with	with	ADP
ajfa-8530	17	127	related	related	ADJ
ajfa-8530	17	128	parties	party	NOUN
ajfa-8530	17	129	.	.	PUNCT
ajfa-8530	18	1	the	the	DET
ajfa-8530	18	2	code	code	NOUN
ajfa-8530	18	3	also	also	ADV
ajfa-8530	18	4	points	point	VERB
ajfa-8530	18	5	out	out	ADP
ajfa-8530	18	6	the	the	DET
ajfa-8530	18	7	power	power	NOUN
ajfa-8530	18	8	of	of	ADP
ajfa-8530	18	9	audit	audit	NOUN
ajfa-8530	18	10	committee	committee	NOUN
ajfa-8530	18	11	,	,	PUNCT
ajfa-8530	18	12	which	which	PRON
ajfa-8530	18	13	are	be	AUX
ajfa-8530	18	14	:	:	PUNCT
ajfa-8530	18	15	(	(	PUNCT
ajfa-8530	18	16	1	1	X
ajfa-8530	18	17	)	)	PUNCT
ajfa-8530	18	18	requesting	request	VERB
ajfa-8530	18	19	the	the	DET
ajfa-8530	18	20	presence	presence	NOUN
ajfa-8530	18	21	of	of	ADP
ajfa-8530	18	22	the	the	DET
ajfa-8530	18	23	external	external	ADJ
ajfa-8530	18	24	auditor	auditor	NOUN
ajfa-8530	18	25	if	if	SCONJ
ajfa-8530	18	26	the	the	DET
ajfa-8530	18	27	committee	committee	NOUN
ajfa-8530	18	28	sees	see	VERB
ajfa-8530	18	29	a	a	DET
ajfa-8530	18	30	need	need	NOUN
ajfa-8530	18	31	to	to	PART
ajfa-8530	18	32	meet	meet	VERB
ajfa-8530	18	33	him	he	PRON
ajfa-8530	18	34	regarding	regard	VERB
ajfa-8530	18	35	his	his	PRON
ajfa-8530	18	36	work	work	NOUN
ajfa-8530	18	37	;	;	PUNCT
ajfa-8530	18	38	(	(	PUNCT
ajfa-8530	18	39	2	2	X
ajfa-8530	18	40	)	)	PUNCT
ajfa-8530	18	41	nominating	nominate	VERB
ajfa-8530	18	42	the	the	DET
ajfa-8530	18	43	external	external	ADJ
ajfa-8530	18	44	auditor	auditor	NOUN
ajfa-8530	18	45	to	to	ADP
ajfa-8530	18	46	the	the	DET
ajfa-8530	18	47	board	board	NOUN
ajfa-8530	18	48	of	of	ADP
ajfa-8530	18	49	directors	director	NOUN
ajfa-8530	18	50	for	for	ADP
ajfa-8530	18	51	election	election	NOUN
ajfa-8530	18	52	by	by	ADP
ajfa-8530	18	53	the	the	DET
ajfa-8530	18	54	general	general	ADJ
ajfa-8530	18	55	assembly	assembly	NOUN
ajfa-8530	18	56	;	;	PUNCT
ajfa-8530	18	57	and	and	CCONJ
ajfa-8530	18	58	(	(	PUNCT
ajfa-8530	18	59	3	3	X
ajfa-8530	18	60	)	)	PUNCT
ajfa-8530	18	61	nominating	nominate	VERB
ajfa-8530	18	62	a	a	DET
ajfa-8530	18	63	candidate	candidate	NOUN
ajfa-8530	18	64	to	to	PART
ajfa-8530	18	65	be	be	AUX
ajfa-8530	18	66	appointed	appoint	VERB
ajfa-8530	18	67	as	as	SCONJ
ajfa-8530	18	68	the	the	DET
ajfa-8530	18	69	company	company	NOUN
ajfa-8530	18	70	's	's	PART
ajfa-8530	18	71	internal	internal	ADJ
ajfa-8530	18	72	auditor	auditor	NOUN
ajfa-8530	18	73	(	(	PUNCT
ajfa-8530	18	74	jsc	jsc	PROPN
ajfa-8530	18	75	,	,	PUNCT
ajfa-8530	18	76	2009	2009	NUM
ajfa-8530	18	77	)	)	PUNCT
ajfa-8530	18	78	oecd	oecd	PROPN
ajfa-8530	18	79	(	(	PUNCT
ajfa-8530	18	80	2005	2005	NUM
ajfa-8530	18	81	)	)	PUNCT
ajfa-8530	18	82	defines	define	VERB
ajfa-8530	18	83	corporate	corporate	ADJ
ajfa-8530	18	84	governance	governance	NOUN
ajfa-8530	18	85	as	as	ADP
ajfa-8530	18	86	"	"	PUNCT
ajfa-8530	18	87	procedures	procedure	NOUN
ajfa-8530	18	88	and	and	CCONJ
ajfa-8530	18	89	processes	process	NOUN
ajfa-8530	18	90	according	accord	VERB
ajfa-8530	18	91	to	to	ADP
ajfa-8530	18	92	which	which	PRON
ajfa-8530	18	93	an	an	DET
ajfa-8530	18	94	organization	organization	NOUN
ajfa-8530	18	95	is	be	AUX
ajfa-8530	18	96	directed	direct	VERB
ajfa-8530	18	97	and	and	CCONJ
ajfa-8530	18	98	controlled	control	VERB
ajfa-8530	18	99	.	.	PUNCT
ajfa-8530	19	1	the	the	DET
ajfa-8530	19	2	corporate	corporate	ADJ
ajfa-8530	19	3	governance	governance	NOUN
ajfa-8530	19	4	structure	structure	NOUN
ajfa-8530	19	5	specifies	specify	VERB
ajfa-8530	19	6	the	the	DET
ajfa-8530	19	7	distribution	distribution	NOUN
ajfa-8530	19	8	of	of	ADP
ajfa-8530	19	9	rights	right	NOUN
ajfa-8530	19	10	and	and	CCONJ
ajfa-8530	19	11	responsibilities	responsibility	NOUN
ajfa-8530	19	12	among	among	ADP
ajfa-8530	19	13	the	the	DET
ajfa-8530	19	14	different	different	ADJ
ajfa-8530	19	15	participants	participant	NOUN
ajfa-8530	19	16	in	in	ADP
ajfa-8530	19	17	the	the	DET
ajfa-8530	19	18	organization	organization	NOUN
ajfa-8530	19	19	such	such	ADJ
ajfa-8530	19	20	as	as	ADP
ajfa-8530	19	21	the	the	DET
ajfa-8530	19	22	board	board	NOUN
ajfa-8530	19	23	,	,	PUNCT
ajfa-8530	19	24	managers	manager	NOUN
ajfa-8530	19	25	,	,	PUNCT
ajfa-8530	19	26	shareholders	shareholder	NOUN
ajfa-8530	19	27	and	and	CCONJ
ajfa-8530	19	28	other	other	ADJ
ajfa-8530	19	29	stakeholders	stakeholder	NOUN
ajfa-8530	19	30	and	and	CCONJ
ajfa-8530	19	31	lays	lay	VERB
ajfa-8530	19	32	down	down	ADP
ajfa-8530	19	33	the	the	DET
ajfa-8530	19	34	rules	rule	NOUN
ajfa-8530	19	35	and	and	CCONJ
ajfa-8530	19	36	procedures	procedure	NOUN
ajfa-8530	19	37	for	for	ADP
ajfa-8530	19	38	decision	decision	NOUN
ajfa-8530	19	39	-	-	PUNCT
ajfa-8530	19	40	making	making	NOUN
ajfa-8530	19	41	"	"	PUNCT
ajfa-8530	19	42	.	.	PUNCT
ajfa-8530	20	1	audit	audit	NOUN
ajfa-8530	20	2	committee	committee	NOUN
ajfa-8530	20	3	and	and	CCONJ
ajfa-8530	20	4	external	external	ADJ
ajfa-8530	20	5	audit	audit	NOUN
ajfa-8530	20	6	play	play	VERB
ajfa-8530	20	7	an	an	DET
ajfa-8530	20	8	important	important	ADJ
ajfa-8530	20	9	role	role	NOUN
ajfa-8530	20	10	in	in	ADP
ajfa-8530	20	11	enhancing	enhance	VERB
ajfa-8530	20	12	the	the	DET
ajfa-8530	20	13	quality	quality	NOUN
ajfa-8530	20	14	of	of	ADP
ajfa-8530	20	15	financial	financial	ADJ
ajfa-8530	20	16	statements	statement	NOUN
ajfa-8530	20	17	and	and	CCONJ
ajfa-8530	20	18	the	the	DET
ajfa-8530	20	19	firm	firm	ADJ
ajfa-8530	20	20	financial	financial	ADJ
ajfa-8530	20	21	performance	performance	NOUN
ajfa-8530	20	22	by	by	ADP
ajfa-8530	20	23	mitigating	mitigate	VERB
ajfa-8530	20	24	financial	financial	ADJ
ajfa-8530	20	25	distress	distress	NOUN
ajfa-8530	20	26	,	,	PUNCT
ajfa-8530	20	27	such	such	ADJ
ajfa-8530	20	28	results	result	NOUN
ajfa-8530	20	29	is	be	AUX
ajfa-8530	20	30	supported	support	VERB
ajfa-8530	20	31	by	by	ADP
ajfa-8530	20	32	many	many	ADJ
ajfa-8530	20	33	researchers	researcher	NOUN
ajfa-8530	20	34	.	.	PUNCT
ajfa-8530	21	1	for	for	ADP
ajfa-8530	21	2	example	example	NOUN
ajfa-8530	21	3	,	,	PUNCT
ajfa-8530	21	4	salloum	salloum	NOUN
ajfa-8530	21	5	,	,	PUNCT
ajfa-8530	21	6	azzi	azzi	NOUN
ajfa-8530	21	7	,	,	PUNCT
ajfa-8530	21	8	gebrayel	gebrayel	X
ajfa-8530	21	9	(	(	PUNCT
ajfa-8530	21	10	2014)found	2014)found	ADJ
ajfa-8530	21	11	that	that	SCONJ
ajfa-8530	21	12	the	the	DET
ajfa-8530	21	13	financial	financial	ADJ
ajfa-8530	21	14	distress	distress	NOUN
ajfa-8530	21	15	of	of	ADP
ajfa-8530	21	16	banks	bank	NOUN
ajfa-8530	21	17	has	have	VERB
ajfa-8530	21	18	a	a	DET
ajfa-8530	21	19	significant	significant	ADJ
ajfa-8530	21	20	negative	negative	ADJ
ajfa-8530	21	21	relation	relation	NOUN
ajfa-8530	21	22	with	with	ADP
ajfa-8530	21	23	the	the	DET
ajfa-8530	21	24	meeting	meeting	NOUN
ajfa-8530	21	25	frequency	frequency	NOUN
ajfa-8530	21	26	of	of	ADP
ajfa-8530	21	27	the	the	DET
ajfa-8530	21	28	audit	audit	NOUN
ajfa-8530	21	29	committee	committee	NOUN
ajfa-8530	21	30	.	.	PUNCT
ajfa-8530	22	1	geiger	geiger	PROPN
ajfa-8530	22	2	and	and	CCONJ
ajfa-8530	22	3	rama	rama	PROPN
ajfa-8530	22	4	(	(	PUNCT
ajfa-8530	22	5	2006	2006	NUM
ajfa-8530	22	6	)	)	PUNCT
ajfa-8530	22	7	asserted	assert	VERB
ajfa-8530	22	8	that	that	SCONJ
ajfa-8530	22	9	the	the	DET
ajfa-8530	22	10	big	big	ADJ
ajfa-8530	22	11	audit	audit	NOUN
ajfa-8530	22	12	firms	firm	NOUN
ajfa-8530	22	13	provide	provide	VERB
ajfa-8530	22	14	a	a	DET
ajfa-8530	22	15	high	high	ADJ
ajfa-8530	22	16	quality	quality	NOUN
ajfa-8530	22	17	report	report	NOUN
ajfa-8530	22	18	in	in	ADP
ajfa-8530	22	19	terms	term	NOUN
ajfa-8530	22	20	of	of	ADP
ajfa-8530	22	21	producing	produce	VERB
ajfa-8530	22	22	lower	low	ADJ
ajfa-8530	22	23	errors	error	NOUN
ajfa-8530	22	24	compared	compare	VERB
ajfa-8530	22	25	with	with	ADP
ajfa-8530	22	26	the	the	DET
ajfa-8530	22	27	non	non	ADJ
ajfa-8530	22	28	-	-	ADJ
ajfa-8530	22	29	big	big	ADJ
ajfa-8530	22	30	audit	audit	NOUN
ajfa-8530	22	31	firms	firm	NOUN
ajfa-8530	22	32	.	.	PUNCT
ajfa-8530	23	1	asian	asian	ADJ
ajfa-8530	23	2	journal	journal	PROPN
ajfa-8530	23	3	of	of	ADP
ajfa-8530	23	4	finance	finance	PROPN
ajfa-8530	23	5	&	&	CCONJ
ajfa-8530	23	6	accounting	accounting	PROPN
ajfa-8530	23	7	issn	issn	PROPN
ajfa-8530	23	8	1946	1946	NUM
ajfa-8530	23	9	-	-	PUNCT
ajfa-8530	23	10	052x	052x	NOUN
ajfa-8530	23	11	2015	2015	NUM
ajfa-8530	23	12	,	,	PUNCT
ajfa-8530	23	13	vol	vol	NOUN
ajfa-8530	23	14	.	.	PROPN
ajfa-8530	23	15	7	7	NUM
ajfa-8530	23	16	,	,	PUNCT
ajfa-8530	23	17	no	no	INTJ
ajfa-8530	23	18	.	.	NOUN
ajfa-8530	23	19	2	2	NUM
ajfa-8530	23	20	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-8530	23	21	217	217	NUM
ajfa-8530	23	22	in	in	ADP
ajfa-8530	23	23	light	light	NOUN
ajfa-8530	23	24	of	of	ADP
ajfa-8530	23	25	previous	previous	ADJ
ajfa-8530	23	26	studies	study	NOUN
ajfa-8530	23	27	’	'	PUNCT
ajfa-8530	23	28	results	result	NOUN
ajfa-8530	23	29	,	,	PUNCT
ajfa-8530	23	30	this	this	DET
ajfa-8530	23	31	study	study	NOUN
ajfa-8530	23	32	came	come	VERB
ajfa-8530	23	33	to	to	PART
ajfa-8530	23	34	highlight	highlight	VERB
ajfa-8530	23	35	the	the	DET
ajfa-8530	23	36	role	role	NOUN
ajfa-8530	23	37	that	that	PRON
ajfa-8530	23	38	the	the	DET
ajfa-8530	23	39	audit	audit	NOUN
ajfa-8530	23	40	committee	committee	NOUN
ajfa-8530	23	41	characteristics	characteristic	NOUN
ajfa-8530	23	42	and	and	CCONJ
ajfa-8530	23	43	external	external	ADJ
ajfa-8530	23	44	audit	audit	NOUN
ajfa-8530	23	45	can	can	AUX
ajfa-8530	23	46	play	play	VERB
ajfa-8530	23	47	to	to	PART
ajfa-8530	23	48	control	control	VERB
ajfa-8530	23	49	the	the	DET
ajfa-8530	23	50	management	management	NOUN
ajfa-8530	23	51	actions	action	NOUN
ajfa-8530	23	52	and	and	CCONJ
ajfa-8530	23	53	controlling	control	VERB
ajfa-8530	23	54	the	the	DET
ajfa-8530	23	55	agency	agency	NOUN
ajfa-8530	23	56	problems	problem	NOUN
ajfa-8530	23	57	.	.	PUNCT
ajfa-8530	24	1	the	the	DET
ajfa-8530	24	2	need	need	NOUN
ajfa-8530	24	3	for	for	ADP
ajfa-8530	24	4	such	such	ADJ
ajfa-8530	24	5	study	study	NOUN
ajfa-8530	24	6	is	be	AUX
ajfa-8530	24	7	to	to	PART
ajfa-8530	24	8	bridge	bridge	VERB
ajfa-8530	24	9	the	the	DET
ajfa-8530	24	10	gap	gap	NOUN
ajfa-8530	24	11	in	in	ADP
ajfa-8530	24	12	literature	literature	NOUN
ajfa-8530	24	13	since	since	SCONJ
ajfa-8530	24	14	these	these	DET
ajfa-8530	24	15	relationships	relationship	NOUN
ajfa-8530	24	16	has	have	AUX
ajfa-8530	24	17	not	not	PART
ajfa-8530	24	18	been	be	AUX
ajfa-8530	24	19	researched	research	VERB
ajfa-8530	24	20	extensivelyin	extensivelyin	PROPN
ajfa-8530	24	21	jordan	jordan	PROPN
ajfa-8530	24	22	.	.	PUNCT
ajfa-8530	25	1	moreover	moreover	ADV
ajfa-8530	25	2	jordan	jordan	PROPN
ajfa-8530	25	3	has	have	AUX
ajfa-8530	25	4	witnessed	witness	VERB
ajfa-8530	25	5	many	many	ADJ
ajfa-8530	25	6	financial	financial	ADJ
ajfa-8530	25	7	scandals	scandal	NOUN
ajfa-8530	25	8	that	that	PRON
ajfa-8530	25	9	led	lead	VERB
ajfa-8530	25	10	many	many	ADJ
ajfa-8530	25	11	companies	company	NOUN
ajfa-8530	25	12	to	to	PART
ajfa-8530	25	13	go	go	VERB
ajfa-8530	25	14	bankrupt	bankrupt	ADJ
ajfa-8530	25	15	such	such	ADJ
ajfa-8530	25	16	as	as	ADP
ajfa-8530	25	17	global	global	ADJ
ajfa-8530	25	18	business	business	NOUN
ajfa-8530	25	19	,	,	PUNCT
ajfa-8530	25	20	and	and	CCONJ
ajfa-8530	25	21	alshamyleh	alshamyleh	PROPN
ajfa-8530	25	22	gate	gate	NOUN
ajfa-8530	25	23	.	.	PUNCT
ajfa-8530	26	1	thus	thus	ADV
ajfa-8530	26	2	jordan	jordan	PROPN
ajfa-8530	26	3	has	have	AUX
ajfa-8530	26	4	issued	issue	VERB
ajfa-8530	26	5	the	the	DET
ajfa-8530	26	6	code	code	NOUN
ajfa-8530	26	7	of	of	ADP
ajfa-8530	26	8	conduct	conduct	NOUN
ajfa-8530	26	9	in	in	ADP
ajfa-8530	26	10	2009	2009	NUM
ajfa-8530	26	11	which	which	PRON
ajfa-8530	26	12	require	require	VERB
ajfa-8530	26	13	listed	list	VERB
ajfa-8530	26	14	companies	company	NOUN
ajfa-8530	26	15	to	to	PART
ajfa-8530	26	16	form	form	VERB
ajfa-8530	26	17	the	the	DET
ajfa-8530	26	18	committees	committee	NOUN
ajfa-8530	26	19	as	as	SCONJ
ajfa-8530	26	20	explained	explain	VERB
ajfa-8530	26	21	earlier	early	ADV
ajfa-8530	26	22	.	.	PUNCT
ajfa-8530	27	1	2	2	X
ajfa-8530	27	2	.	.	X
ajfa-8530	27	3	literature	literature	NOUN
ajfa-8530	27	4	review	review	VERB
ajfa-8530	27	5	many	many	ADJ
ajfa-8530	27	6	researchers	researcher	NOUN
ajfa-8530	27	7	have	have	AUX
ajfa-8530	27	8	examined	examine	VERB
ajfa-8530	27	9	the	the	DET
ajfa-8530	27	10	relationship	relationship	NOUN
ajfa-8530	27	11	between	between	ADP
ajfa-8530	27	12	audit	audit	NOUN
ajfa-8530	27	13	committee	committee	NOUN
ajfa-8530	27	14	,	,	PUNCT
ajfa-8530	27	15	audit	audit	NOUN
ajfa-8530	27	16	quality	quality	NOUN
ajfa-8530	27	17	and	and	CCONJ
ajfa-8530	27	18	companies	company	NOUN
ajfa-8530	27	19	’	’	PART
ajfa-8530	27	20	profitability	profitability	NOUN
ajfa-8530	27	21	,	,	PUNCT
ajfa-8530	27	22	for	for	ADP
ajfa-8530	27	23	example	example	NOUN
ajfa-8530	27	24	,	,	PUNCT
ajfa-8530	27	25	merawati	merawati	PROPN
ajfa-8530	27	26	(	(	PUNCT
ajfa-8530	27	27	2015	2015	NUM
ajfa-8530	27	28	)	)	PUNCT
ajfa-8530	27	29	conducted	conduct	VERB
ajfa-8530	27	30	his	his	PRON
ajfa-8530	27	31	study	study	NOUN
ajfa-8530	27	32	on	on	ADP
ajfa-8530	27	33	11	11	NUM
ajfa-8530	27	34	insurance	insurance	NOUN
ajfa-8530	27	35	and	and	CCONJ
ajfa-8530	27	36	reinsurance	reinsurance	NOUN
ajfa-8530	27	37	companies	company	NOUN
ajfa-8530	27	38	listed	list	VERB
ajfa-8530	27	39	in	in	ADP
ajfa-8530	27	40	the	the	DET
ajfa-8530	27	41	indonesian	indonesian	ADJ
ajfa-8530	27	42	stock	stock	PROPN
ajfa-8530	27	43	exchange	exchange	NOUN
ajfa-8530	27	44	in	in	ADP
ajfa-8530	27	45	2012	2012	NUM
ajfa-8530	27	46	,	,	PUNCT
ajfa-8530	27	47	the	the	DET
ajfa-8530	27	48	results	result	NOUN
ajfa-8530	27	49	showed	show	VERB
ajfa-8530	27	50	that	that	SCONJ
ajfa-8530	27	51	the	the	DET
ajfa-8530	27	52	audit	audit	NOUN
ajfa-8530	27	53	committee	committee	NOUN
ajfa-8530	27	54	,	,	PUNCT
ajfa-8530	27	55	the	the	DET
ajfa-8530	27	56	internal	internal	ADJ
ajfa-8530	27	57	audit	audit	NOUN
ajfa-8530	27	58	,	,	PUNCT
ajfa-8530	27	59	the	the	DET
ajfa-8530	27	60	external	external	ADJ
ajfa-8530	27	61	audit	audit	NOUN
ajfa-8530	27	62	and	and	CCONJ
ajfa-8530	27	63	the	the	DET
ajfa-8530	27	64	corporate	corporate	ADJ
ajfa-8530	27	65	financial	financial	ADJ
ajfa-8530	27	66	soundness	soundness	NOUN
ajfa-8530	27	67	,	,	PUNCT
ajfa-8530	27	68	have	have	VERB
ajfa-8530	27	69	influences	influence	NOUN
ajfa-8530	27	70	on	on	ADP
ajfa-8530	27	71	the	the	DET
ajfa-8530	27	72	company	company	NOUN
ajfa-8530	27	73	’s	’s	PART
ajfa-8530	27	74	profitability	profitability	NOUN
ajfa-8530	27	75	.	.	PUNCT
ajfa-8530	28	1	vuko	vuko	PROPN
ajfa-8530	28	2	,	,	PUNCT
ajfa-8530	28	3	maretić	maretić	NOUN
ajfa-8530	28	4	,	,	PUNCT
ajfa-8530	28	5	and	and	CCONJ
ajfa-8530	28	6	čular	čular	ADJ
ajfa-8530	28	7	(	(	PUNCT
ajfa-8530	28	8	2015	2015	NUM
ajfa-8530	28	9	)	)	PUNCT
ajfa-8530	28	10	analyzed	analyze	VERB
ajfa-8530	28	11	the	the	DET
ajfa-8530	28	12	role	role	NOUN
ajfa-8530	28	13	and	and	CCONJ
ajfa-8530	28	14	effectiveness	effectiveness	NOUN
ajfa-8530	28	15	of	of	ADP
ajfa-8530	28	16	internal	internal	ADJ
ajfa-8530	28	17	mechanism	mechanism	NOUN
ajfa-8530	28	18	(	(	PUNCT
ajfa-8530	28	19	audit	audit	NOUN
ajfa-8530	28	20	committee	committee	NOUN
ajfa-8530	28	21	)	)	PUNCT
ajfa-8530	28	22	of	of	ADP
ajfa-8530	28	23	corporate	corporate	ADJ
ajfa-8530	28	24	governance	governance	NOUN
ajfa-8530	28	25	on	on	ADP
ajfa-8530	28	26	credit	credit	NOUN
ajfa-8530	28	27	institutions	institution	NOUN
ajfa-8530	28	28	performance	performance	NOUN
ajfa-8530	28	29	in	in	ADP
ajfa-8530	28	30	croatia	croatia	PROPN
ajfa-8530	28	31	.	.	PUNCT
ajfa-8530	29	1	sample	sample	NOUN
ajfa-8530	29	2	consisted	consist	VERB
ajfa-8530	29	3	of	of	ADP
ajfa-8530	29	4	78	78	NUM
ajfa-8530	29	5	credit	credit	NOUN
ajfa-8530	29	6	institutions	institution	NOUN
ajfa-8530	29	7	listed	list	VERB
ajfa-8530	29	8	in	in	ADP
ajfa-8530	29	9	zagreb	zagreb	PROPN
ajfa-8530	29	10	stock	stock	PROPN
ajfa-8530	29	11	exchange	exchange	PROPN
ajfa-8530	29	12	,	,	PUNCT
ajfa-8530	29	13	from	from	ADP
ajfa-8530	29	14	2007	2007	NUM
ajfa-8530	29	15	to	to	ADP
ajfa-8530	29	16	2012	2012	NUM
ajfa-8530	29	17	has	have	AUX
ajfa-8530	29	18	been	be	AUX
ajfa-8530	29	19	collected	collect	VERB
ajfa-8530	29	20	and	and	CCONJ
ajfa-8530	29	21	efficiency	efficiency	NOUN
ajfa-8530	29	22	index	index	NOUN
ajfa-8530	29	23	of	of	ADP
ajfa-8530	29	24	audit	audit	NOUN
ajfa-8530	29	25	committee	committee	NOUN
ajfa-8530	29	26	(	(	PUNCT
ajfa-8530	29	27	eiac	eiac	NOUN
ajfa-8530	29	28	)	)	PUNCT
ajfa-8530	29	29	has	have	AUX
ajfa-8530	29	30	been	be	AUX
ajfa-8530	29	31	created	create	VERB
ajfa-8530	29	32	.	.	PUNCT
ajfa-8530	30	1	they	they	PRON
ajfa-8530	30	2	found	find	VERB
ajfa-8530	30	3	that	that	SCONJ
ajfa-8530	30	4	audit	audit	NOUN
ajfa-8530	30	5	committees	committee	NOUN
ajfa-8530	30	6	of	of	ADP
ajfa-8530	30	7	credit	credit	NOUN
ajfa-8530	30	8	institutions	institution	NOUN
ajfa-8530	30	9	have	have	VERB
ajfa-8530	30	10	medium	medium	ADJ
ajfa-8530	30	11	efficiency	efficiency	NOUN
ajfa-8530	30	12	,	,	PUNCT
ajfa-8530	30	13	and	and	CCONJ
ajfa-8530	30	14	there	there	PRON
ajfa-8530	30	15	is	be	VERB
ajfa-8530	30	16	a	a	DET
ajfa-8530	30	17	significant	significant	ADJ
ajfa-8530	30	18	difference	difference	NOUN
ajfa-8530	30	19	in	in	ADP
ajfa-8530	30	20	audit	audit	NOUN
ajfa-8530	30	21	committee	committee	NOUN
ajfa-8530	30	22	effectiveness	effectiveness	NOUN
ajfa-8530	30	23	in	in	ADP
ajfa-8530	30	24	observed	observed	ADJ
ajfa-8530	30	25	period	period	NOUN
ajfa-8530	30	26	,	,	PUNCT
ajfa-8530	30	27	moreover	moreover	ADV
ajfa-8530	30	28	there	there	PRON
ajfa-8530	30	29	is	be	VERB
ajfa-8530	30	30	a	a	DET
ajfa-8530	30	31	significant	significant	ADJ
ajfa-8530	30	32	difference	difference	NOUN
ajfa-8530	30	33	between	between	ADP
ajfa-8530	30	34	level	level	NOUN
ajfa-8530	30	35	of	of	ADP
ajfa-8530	30	36	audit	audit	NOUN
ajfa-8530	30	37	committee	committee	NOUN
ajfa-8530	30	38	effectiveness	effectiveness	NOUN
ajfa-8530	30	39	and	and	CCONJ
ajfa-8530	30	40	audit	audit	NOUN
ajfa-8530	30	41	firm	firm	ADJ
ajfa-8530	30	42	type	type	NOUN
ajfa-8530	30	43	.	.	PUNCT
ajfa-8530	31	1	while	while	SCONJ
ajfa-8530	31	2	there	there	PRON
ajfa-8530	31	3	is	be	VERB
ajfa-8530	31	4	no	no	DET
ajfa-8530	31	5	positive	positive	ADJ
ajfa-8530	31	6	relationship	relationship	NOUN
ajfa-8530	31	7	between	between	ADP
ajfa-8530	31	8	audit	audit	NOUN
ajfa-8530	31	9	committee	committee	NOUN
ajfa-8530	31	10	effectiveness	effectiveness	NOUN
ajfa-8530	31	11	and	and	CCONJ
ajfa-8530	31	12	credit	credit	NOUN
ajfa-8530	31	13	institution	institution	NOUN
ajfa-8530	31	14	performance	performance	NOUN
ajfa-8530	31	15	.	.	PUNCT
ajfa-8530	32	1	narwal	narwal	PROPN
ajfa-8530	32	2	and	and	CCONJ
ajfa-8530	32	3	jindal	jindal	PROPN
ajfa-8530	32	4	(	(	PUNCT
ajfa-8530	32	5	2015	2015	NUM
ajfa-8530	32	6	)	)	PUNCT
ajfa-8530	32	7	examined	examine	VERB
ajfa-8530	32	8	the	the	DET
ajfa-8530	32	9	impact	impact	NOUN
ajfa-8530	32	10	of	of	ADP
ajfa-8530	32	11	corporate	corporate	ADJ
ajfa-8530	32	12	governance	governance	NOUN
ajfa-8530	32	13	on	on	ADP
ajfa-8530	32	14	the	the	DET
ajfa-8530	32	15	profitability	profitability	NOUN
ajfa-8530	32	16	of	of	ADP
ajfa-8530	32	17	indian	indian	ADJ
ajfa-8530	32	18	textile	textile	NOUN
ajfa-8530	32	19	sectors	sector	NOUN
ajfa-8530	32	20	.	.	PUNCT
ajfa-8530	33	1	they	they	PRON
ajfa-8530	33	2	collected	collect	VERB
ajfa-8530	33	3	data	datum	NOUN
ajfa-8530	33	4	from	from	ADP
ajfa-8530	33	5	annual	annual	ADJ
ajfa-8530	33	6	reports	report	NOUN
ajfa-8530	33	7	of	of	ADP
ajfa-8530	33	8	textiles	textile	NOUN
ajfa-8530	33	9	companies	company	NOUN
ajfa-8530	33	10	for	for	ADP
ajfa-8530	33	11	the	the	DET
ajfa-8530	33	12	period	period	NOUN
ajfa-8530	33	13	of	of	ADP
ajfa-8530	33	14	five	five	NUM
ajfa-8530	33	15	year	year	NOUN
ajfa-8530	33	16	ranging	ranging	NOUN
ajfa-8530	33	17	of	of	ADP
ajfa-8530	33	18	2009to	2009to	PROPN
ajfa-8530	33	19	2014	2014	NUM
ajfa-8530	33	20	.	.	PUNCT
ajfa-8530	34	1	the	the	DET
ajfa-8530	34	2	profitability	profitability	NOUN
ajfa-8530	34	3	has	have	AUX
ajfa-8530	34	4	been	be	AUX
ajfa-8530	34	5	taken	take	VERB
ajfa-8530	34	6	as	as	ADP
ajfa-8530	34	7	dependent	dependent	ADJ
ajfa-8530	34	8	variable	variable	NOUN
ajfa-8530	34	9	and	and	CCONJ
ajfa-8530	34	10	board	board	NOUN
ajfa-8530	34	11	size	size	NOUN
ajfa-8530	34	12	,	,	PUNCT
ajfa-8530	34	13	audit	audit	NOUN
ajfa-8530	34	14	committee	committee	NOUN
ajfa-8530	34	15	members	member	NOUN
ajfa-8530	34	16	,	,	PUNCT
ajfa-8530	34	17	board	board	NOUN
ajfa-8530	34	18	meetings	meeting	NOUN
ajfa-8530	34	19	,	,	PUNCT
ajfa-8530	34	20	non	non	ADJ
ajfa-8530	34	21	-	-	ADJ
ajfa-8530	34	22	executive	executive	ADJ
ajfa-8530	34	23	directors	director	NOUN
ajfa-8530	34	24	,	,	PUNCT
ajfa-8530	34	25	directors	director	NOUN
ajfa-8530	34	26	remunerations	remuneration	NOUN
ajfa-8530	34	27	as	as	ADP
ajfa-8530	34	28	independent	independent	ADJ
ajfa-8530	34	29	variables	variable	NOUN
ajfa-8530	34	30	.	.	PUNCT
ajfa-8530	35	1	for	for	ADP
ajfa-8530	35	2	analyzing	analyze	VERB
ajfa-8530	35	3	the	the	DET
ajfa-8530	35	4	data	datum	NOUN
ajfa-8530	35	5	they	they	PRON
ajfa-8530	35	6	used	use	VERB
ajfa-8530	35	7	correlation	correlation	NOUN
ajfa-8530	35	8	and	and	CCONJ
ajfa-8530	35	9	ols	ol	NOUN
ajfa-8530	35	10	regression	regression	NOUN
ajfa-8530	35	11	model	model	NOUN
ajfa-8530	35	12	in	in	ADP
ajfa-8530	35	13	this	this	DET
ajfa-8530	35	14	study	study	NOUN
ajfa-8530	35	15	.	.	PUNCT
ajfa-8530	36	1	finally	finally	ADV
ajfa-8530	36	2	,	,	PUNCT
ajfa-8530	36	3	they	they	PRON
ajfa-8530	36	4	found	find	VERB
ajfa-8530	36	5	a	a	DET
ajfa-8530	36	6	strong	strong	ADJ
ajfa-8530	36	7	positive	positive	ADJ
ajfa-8530	36	8	association	association	NOUN
ajfa-8530	36	9	is	be	AUX
ajfa-8530	36	10	observed	observe	VERB
ajfa-8530	36	11	between	between	ADP
ajfa-8530	36	12	director	director	NOUN
ajfa-8530	36	13	’s	’s	PART
ajfa-8530	36	14	remuneration	remuneration	NOUN
ajfa-8530	36	15	and	and	CCONJ
ajfa-8530	36	16	profitability	profitability	NOUN
ajfa-8530	36	17	.	.	PUNCT
ajfa-8530	37	1	the	the	DET
ajfa-8530	37	2	audit	audit	NOUN
ajfa-8530	37	3	committee	committee	NOUN
ajfa-8530	37	4	members	member	NOUN
ajfa-8530	37	5	is	be	AUX
ajfa-8530	37	6	observed	observe	VERB
ajfa-8530	37	7	negative	negative	ADJ
ajfa-8530	37	8	associated	associate	VERB
ajfa-8530	37	9	with	with	ADP
ajfa-8530	37	10	the	the	DET
ajfa-8530	37	11	profitability	profitability	NOUN
ajfa-8530	37	12	.	.	PUNCT
ajfa-8530	38	1	the	the	DET
ajfa-8530	38	2	study	study	NOUN
ajfa-8530	38	3	concluded	conclude	VERB
ajfa-8530	38	4	that	that	SCONJ
ajfa-8530	38	5	board	board	NOUN
ajfa-8530	38	6	size	size	NOUN
ajfa-8530	38	7	,	,	PUNCT
ajfa-8530	38	8	board	board	NOUN
ajfa-8530	38	9	meeting	meeting	NOUN
ajfa-8530	38	10	and	and	CCONJ
ajfa-8530	38	11	non	non	ADJ
ajfa-8530	38	12	-	-	ADJ
ajfa-8530	38	13	executive	executive	ADJ
ajfa-8530	38	14	directors	director	NOUN
ajfa-8530	38	15	do	do	VERB
ajfa-8530	38	16	not	not	PART
ajfa-8530	38	17	significant	significant	ADJ
ajfa-8530	38	18	association	association	NOUN
ajfa-8530	38	19	with	with	ADP
ajfa-8530	38	20	the	the	DET
ajfa-8530	38	21	profitability	profitability	NOUN
ajfa-8530	38	22	on	on	ADP
ajfa-8530	38	23	contrary	contrary	ADJ
ajfa-8530	38	24	,	,	PUNCT
ajfa-8530	38	25	ojulari	ojulari	X
ajfa-8530	38	26	(	(	PUNCT
ajfa-8530	38	27	2014	2014	NUM
ajfa-8530	38	28	)	)	PUNCT
ajfa-8530	38	29	explores	explore	VERB
ajfa-8530	38	30	the	the	DET
ajfa-8530	38	31	relationships	relationship	NOUN
ajfa-8530	38	32	that	that	PRON
ajfa-8530	38	33	exist	exist	VERB
ajfa-8530	38	34	between	between	ADP
ajfa-8530	38	35	corporate	corporate	ADJ
ajfa-8530	38	36	governance	governance	NOUN
ajfa-8530	38	37	and	and	CCONJ
ajfa-8530	38	38	the	the	DET
ajfa-8530	38	39	performance	performance	NOUN
ajfa-8530	38	40	of	of	ADP
ajfa-8530	38	41	quoted	quote	VERB
ajfa-8530	38	42	companies	company	NOUN
ajfa-8530	38	43	in	in	ADP
ajfa-8530	38	44	nigeria	nigeria	PROPN
ajfa-8530	38	45	.	.	PUNCT
ajfa-8530	39	1	he	he	PRON
ajfa-8530	39	2	selected	select	VERB
ajfa-8530	39	3	twenty	twenty	NUM
ajfa-8530	39	4	five	five	NUM
ajfa-8530	39	5	companies	company	NOUN
ajfa-8530	39	6	listed	list	VERB
ajfa-8530	39	7	in	in	ADP
ajfa-8530	39	8	the	the	DET
ajfa-8530	39	9	nigerian	nigerian	ADJ
ajfa-8530	39	10	stock	stock	NOUN
ajfa-8530	39	11	exchange	exchange	PROPN
ajfa-8530	39	12	.	.	PUNCT
ajfa-8530	40	1	the	the	DET
ajfa-8530	40	2	results	result	NOUN
ajfa-8530	40	3	show	show	VERB
ajfa-8530	40	4	that	that	SCONJ
ajfa-8530	40	5	the	the	DET
ajfa-8530	40	6	two	two	NUM
ajfa-8530	40	7	variables	variable	NOUN
ajfa-8530	40	8	(	(	PUNCT
ajfa-8530	40	9	i.e.	i.e.	X
ajfa-8530	40	10	corporate	corporate	ADJ
ajfa-8530	40	11	governance	governance	NOUN
ajfa-8530	40	12	and	and	CCONJ
ajfa-8530	40	13	financial	financial	ADJ
ajfa-8530	40	14	performance	performance	NOUN
ajfa-8530	40	15	)	)	PUNCT
ajfa-8530	40	16	are	be	AUX
ajfa-8530	40	17	more	more	ADV
ajfa-8530	40	18	positively	positively	ADV
ajfa-8530	40	19	related	relate	VERB
ajfa-8530	40	20	on	on	ADP
ajfa-8530	40	21	an	an	DET
ajfa-8530	40	22	individual	individual	ADJ
ajfa-8530	40	23	proxy	proxy	NOUN
ajfa-8530	40	24	basis	basis	NOUN
ajfa-8530	40	25	than	than	ADP
ajfa-8530	40	26	on	on	ADP
ajfa-8530	40	27	an	an	DET
ajfa-8530	40	28	overall	overall	ADJ
ajfa-8530	40	29	proxy	proxy	ADJ
ajfa-8530	40	30	basis	basis	NOUN
ajfa-8530	40	31	.	.	PUNCT
ajfa-8530	41	1	the	the	DET
ajfa-8530	41	2	overall	overall	ADJ
ajfa-8530	41	3	impact	impact	NOUN
ajfa-8530	41	4	of	of	ADP
ajfa-8530	41	5	corporate	corporate	ADJ
ajfa-8530	41	6	governance	governance	NOUN
ajfa-8530	41	7	on	on	ADP
ajfa-8530	41	8	the	the	DET
ajfa-8530	41	9	performance	performance	NOUN
ajfa-8530	41	10	is	be	AUX
ajfa-8530	41	11	also	also	ADV
ajfa-8530	41	12	negative	negative	ADJ
ajfa-8530	41	13	so	so	ADV
ajfa-8530	41	14	also	also	ADV
ajfa-8530	41	15	are	be	AUX
ajfa-8530	41	16	the	the	DET
ajfa-8530	41	17	result	result	NOUN
ajfa-8530	41	18	of	of	ADP
ajfa-8530	41	19	the	the	DET
ajfa-8530	41	20	regression	regression	NOUN
ajfa-8530	41	21	models	model	NOUN
ajfa-8530	41	22	.	.	PUNCT
ajfa-8530	42	1	this	this	DET
ajfa-8530	42	2	result	result	NOUN
ajfa-8530	42	3	shows	show	VERB
ajfa-8530	42	4	that	that	SCONJ
ajfa-8530	42	5	although	although	SCONJ
ajfa-8530	42	6	there	there	PRON
ajfa-8530	42	7	is	be	VERB
ajfa-8530	42	8	a	a	DET
ajfa-8530	42	9	relationship	relationship	NOUN
ajfa-8530	42	10	between	between	ADP
ajfa-8530	42	11	the	the	DET
ajfa-8530	42	12	two	two	NUM
ajfa-8530	42	13	variables	variable	NOUN
ajfa-8530	42	14	,	,	PUNCT
ajfa-8530	42	15	the	the	DET
ajfa-8530	42	16	predictive	predictive	ADJ
ajfa-8530	42	17	power	power	NOUN
ajfa-8530	42	18	of	of	ADP
ajfa-8530	42	19	corporate	corporate	ADJ
ajfa-8530	42	20	governance	governance	NOUN
ajfa-8530	42	21	on	on	ADP
ajfa-8530	42	22	companies	company	NOUN
ajfa-8530	42	23	’	'	PUNCT
ajfa-8530	42	24	performance	performance	NOUN
ajfa-8530	42	25	is	be	AUX
ajfa-8530	42	26	too	too	ADV
ajfa-8530	42	27	low	low	ADJ
ajfa-8530	42	28	to	to	PART
ajfa-8530	42	29	be	be	AUX
ajfa-8530	42	30	meaningful	meaningful	ADJ
ajfa-8530	42	31	.	.	PUNCT
ajfa-8530	43	1	salloum	salloum	NOUN
ajfa-8530	43	2	,	,	PUNCT
ajfa-8530	43	3	et	et	PROPN
ajfa-8530	43	4	al(2014	al(2014	PROPN
ajfa-8530	43	5	)	)	PUNCT
ajfa-8530	43	6	aimed	aim	VERB
ajfa-8530	43	7	to	to	PART
ajfa-8530	43	8	highlight	highlight	VERB
ajfa-8530	43	9	the	the	DET
ajfa-8530	43	10	impact	impact	NOUN
ajfa-8530	43	11	of	of	ADP
ajfa-8530	43	12	audit	audit	NOUN
ajfa-8530	43	13	committee	committee	NOUN
ajfa-8530	43	14	characteristics	characteristic	NOUN
ajfa-8530	43	15	on	on	ADP
ajfa-8530	43	16	lebanese	lebanese	ADJ
ajfa-8530	43	17	financially	financially	ADV
ajfa-8530	43	18	distressed	distressed	ADJ
ajfa-8530	43	19	and	and	CCONJ
ajfa-8530	43	20	non	non	ADJ
ajfa-8530	43	21	-	-	ADJ
ajfa-8530	43	22	distressed	distressed	ADJ
ajfa-8530	43	23	banks	bank	NOUN
ajfa-8530	43	24	.	.	PUNCT
ajfa-8530	44	1	they	they	PRON
ajfa-8530	44	2	examined	examine	VERB
ajfa-8530	44	3	four	four	NUM
ajfa-8530	44	4	characteristics	characteristic	NOUN
ajfa-8530	44	5	of	of	ADP
ajfa-8530	44	6	the	the	DET
ajfa-8530	44	7	asian	asian	ADJ
ajfa-8530	44	8	journal	journal	NOUN
ajfa-8530	44	9	of	of	ADP
ajfa-8530	44	10	finance	finance	PROPN
ajfa-8530	44	11	&	&	CCONJ
ajfa-8530	44	12	accounting	accounting	PROPN
ajfa-8530	44	13	issn	issn	PROPN
ajfa-8530	44	14	1946	1946	NUM
ajfa-8530	44	15	-	-	PUNCT
ajfa-8530	44	16	052x	052x	NOUN
ajfa-8530	44	17	2015	2015	NUM
ajfa-8530	44	18	,	,	PUNCT
ajfa-8530	44	19	vol	vol	NOUN
ajfa-8530	44	20	.	.	PROPN
ajfa-8530	45	1	7	7	NUM
ajfa-8530	45	2	,	,	PUNCT
ajfa-8530	45	3	no	no	INTJ
ajfa-8530	45	4	.	.	NOUN
ajfa-8530	45	5	2	2	NUM
ajfa-8530	45	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	45	7	218	218	NUM
ajfa-8530	45	8	audit	audit	NOUN
ajfa-8530	45	9	committee	committee	NOUN
ajfa-8530	45	10	(	(	PUNCT
ajfa-8530	45	11	i.e.	i.e.	X
ajfa-8530	45	12	size	size	NOUN
ajfa-8530	45	13	,	,	PUNCT
ajfa-8530	45	14	composition	composition	NOUN
ajfa-8530	45	15	,	,	PUNCT
ajfa-8530	45	16	frequency	frequency	NOUN
ajfa-8530	45	17	of	of	ADP
ajfa-8530	45	18	meeting	meeting	NOUN
ajfa-8530	45	19	and	and	CCONJ
ajfa-8530	45	20	financial	financial	ADJ
ajfa-8530	45	21	expertise	expertise	NOUN
ajfa-8530	45	22	.	.	PUNCT
ajfa-8530	46	1	they	they	PRON
ajfa-8530	46	2	found	find	VERB
ajfa-8530	46	3	that	that	SCONJ
ajfa-8530	46	4	the	the	DET
ajfa-8530	46	5	distressed	distressed	ADJ
ajfa-8530	46	6	banks	bank	NOUN
ajfa-8530	46	7	have	have	VERB
ajfa-8530	46	8	a	a	DET
ajfa-8530	46	9	significant	significant	ADJ
ajfa-8530	46	10	negative	negative	ADJ
ajfa-8530	46	11	relation	relation	NOUN
ajfa-8530	46	12	with	with	ADP
ajfa-8530	46	13	the	the	DET
ajfa-8530	46	14	meeting	meeting	NOUN
ajfa-8530	46	15	frequency	frequency	NOUN
ajfa-8530	46	16	of	of	ADP
ajfa-8530	46	17	the	the	DET
ajfa-8530	46	18	audit	audit	NOUN
ajfa-8530	46	19	committee	committee	NOUN
ajfa-8530	46	20	.	.	PUNCT
ajfa-8530	47	1	they	they	PRON
ajfa-8530	47	2	added	add	VERB
ajfa-8530	47	3	that	that	SCONJ
ajfa-8530	47	4	meeting	meeting	NOUN
ajfa-8530	47	5	frequency	frequency	NOUN
ajfa-8530	47	6	plays	play	VERB
ajfa-8530	47	7	an	an	DET
ajfa-8530	47	8	important	important	ADJ
ajfa-8530	47	9	role	role	NOUN
ajfa-8530	47	10	to	to	PART
ajfa-8530	47	11	ensure	ensure	VERB
ajfa-8530	47	12	audit	audit	NOUN
ajfa-8530	47	13	committee	committee	NOUN
ajfa-8530	47	14	effectiveness	effectiveness	NOUN
ajfa-8530	47	15	and	and	CCONJ
ajfa-8530	47	16	the	the	DET
ajfa-8530	47	17	audit	audit	NOUN
ajfa-8530	47	18	committee	committee	NOUN
ajfa-8530	47	19	with	with	ADP
ajfa-8530	47	20	frequent	frequent	ADJ
ajfa-8530	47	21	meetings	meeting	NOUN
ajfa-8530	47	22	is	be	AUX
ajfa-8530	47	23	able	able	ADJ
ajfa-8530	47	24	to	to	PART
ajfa-8530	47	25	help	help	VERB
ajfa-8530	47	26	audit	audit	NOUN
ajfa-8530	47	27	committee	committee	NOUN
ajfa-8530	47	28	members	member	NOUN
ajfa-8530	47	29	to	to	PART
ajfa-8530	47	30	ensure	ensure	VERB
ajfa-8530	47	31	the	the	DET
ajfa-8530	47	32	integrity	integrity	NOUN
ajfa-8530	47	33	of	of	ADP
ajfa-8530	47	34	financial	financial	ADJ
ajfa-8530	47	35	reporting	reporting	NOUN
ajfa-8530	47	36	,	,	PUNCT
ajfa-8530	47	37	to	to	PART
ajfa-8530	47	38	provide	provide	VERB
ajfa-8530	47	39	better	well	ADJ
ajfa-8530	47	40	monitoring	monitoring	NOUN
ajfa-8530	47	41	and	and	CCONJ
ajfa-8530	47	42	to	to	PART
ajfa-8530	47	43	review	review	VERB
ajfa-8530	47	44	effectively	effectively	ADV
ajfa-8530	47	45	the	the	DET
ajfa-8530	47	46	operations	operation	NOUN
ajfa-8530	47	47	.	.	PUNCT
ajfa-8530	48	1	fulop	fulop	NOUN
ajfa-8530	48	2	(	(	PUNCT
ajfa-8530	48	3	2013	2013	NUM
ajfa-8530	48	4	)	)	PUNCT
ajfa-8530	48	5	analyzed	analyze	VERB
ajfa-8530	48	6	the	the	DET
ajfa-8530	48	7	correlations	correlation	NOUN
ajfa-8530	48	8	between	between	ADP
ajfa-8530	48	9	the	the	DET
ajfa-8530	48	10	audit	audit	NOUN
ajfa-8530	48	11	committee	committee	NOUN
ajfa-8530	48	12	and	and	CCONJ
ajfa-8530	48	13	profitability	profitability	NOUN
ajfa-8530	48	14	.	.	PUNCT
ajfa-8530	49	1	he	he	PRON
ajfa-8530	49	2	used	use	VERB
ajfa-8530	49	3	25	25	NUM
ajfa-8530	49	4	companies	company	NOUN
ajfa-8530	49	5	listed	list	VERB
ajfa-8530	49	6	on	on	ADP
ajfa-8530	49	7	berlin	berlin	PROPN
ajfa-8530	49	8	stock	stock	PROPN
ajfa-8530	49	9	exchange	exchange	PROPN
ajfa-8530	49	10	to	to	PART
ajfa-8530	49	11	test	test	VERB
ajfa-8530	49	12	these	these	DET
ajfa-8530	49	13	relationships	relationship	NOUN
ajfa-8530	49	14	he	he	PRON
ajfa-8530	49	15	found	find	VERB
ajfa-8530	49	16	that	that	SCONJ
ajfa-8530	49	17	the	the	DET
ajfa-8530	49	18	role	role	NOUN
ajfa-8530	49	19	of	of	ADP
ajfa-8530	49	20	the	the	DET
ajfa-8530	49	21	audit	audit	NOUN
ajfa-8530	49	22	committee	committee	NOUN
ajfa-8530	49	23	is	be	AUX
ajfa-8530	49	24	crucial	crucial	ADJ
ajfa-8530	49	25	.	.	PUNCT
ajfa-8530	50	1	similarly	similarly	ADV
ajfa-8530	50	2	zare	zare	VERB
ajfa-8530	50	3	et	et	PROPN
ajfa-8530	50	4	al	al	PROPN
ajfa-8530	50	5	(	(	PUNCT
ajfa-8530	50	6	2013	2013	NUM
ajfa-8530	50	7	)	)	PUNCT
ajfa-8530	50	8	examined	examine	VERB
ajfa-8530	50	9	the	the	DET
ajfa-8530	50	10	relationship	relationship	NOUN
ajfa-8530	50	11	between	between	ADP
ajfa-8530	50	12	audit	audit	NOUN
ajfa-8530	50	13	firm	firm	ADJ
ajfa-8530	50	14	size	size	NOUN
ajfa-8530	50	15	and	and	CCONJ
ajfa-8530	50	16	profitability	profitability	NOUN
ajfa-8530	50	17	.	.	PUNCT
ajfa-8530	51	1	they	they	PRON
ajfa-8530	51	2	used	use	VERB
ajfa-8530	51	3	97	97	NUM
ajfa-8530	51	4	companies	company	NOUN
ajfa-8530	51	5	’	'	PUNCT
ajfa-8530	51	6	annual	annual	ADJ
ajfa-8530	51	7	reports	report	NOUN
ajfa-8530	51	8	to	to	PART
ajfa-8530	51	9	test	test	VERB
ajfa-8530	51	10	the	the	DET
ajfa-8530	51	11	study	study	NOUN
ajfa-8530	51	12	hypotheses	hypothesis	NOUN
ajfa-8530	51	13	;	;	PUNCT
ajfa-8530	51	14	they	they	PRON
ajfa-8530	51	15	found	find	VERB
ajfa-8530	51	16	a	a	DET
ajfa-8530	51	17	negative	negative	ADJ
ajfa-8530	51	18	and	and	CCONJ
ajfa-8530	51	19	significant	significant	ADJ
ajfa-8530	51	20	relation	relation	NOUN
ajfa-8530	51	21	between	between	ADP
ajfa-8530	51	22	audit	audit	NOUN
ajfa-8530	51	23	firm	firm	ADJ
ajfa-8530	51	24	size	size	NOUN
ajfa-8530	51	25	institution	institution	NOUN
ajfa-8530	51	26	and	and	CCONJ
ajfa-8530	51	27	companies	company	NOUN
ajfa-8530	51	28	profitability	profitability	NOUN
ajfa-8530	51	29	.	.	PUNCT
ajfa-8530	52	1	moreover	moreover	ADV
ajfa-8530	52	2	,	,	PUNCT
ajfa-8530	52	3	arshad	arshad	PROPN
ajfa-8530	52	4	et	et	PROPN
ajfa-8530	52	5	al	al	PROPN
ajfa-8530	52	6	(	(	PUNCT
ajfa-8530	52	7	2011	2011	NUM
ajfa-8530	52	8	)	)	PUNCT
ajfa-8530	52	9	found	find	VERB
ajfa-8530	52	10	a	a	DET
ajfa-8530	52	11	there	there	PRON
ajfa-8530	52	12	is	be	VERB
ajfa-8530	52	13	positive	positive	ADJ
ajfa-8530	52	14	effect	effect	NOUN
ajfa-8530	52	15	of	of	ADP
ajfa-8530	52	16	an	an	DET
ajfa-8530	52	17	audit	audit	NOUN
ajfa-8530	52	18	committee	committee	NOUN
ajfa-8530	52	19	on	on	ADP
ajfa-8530	52	20	firm	firm	NOUN
ajfa-8530	52	21	’s	’s	PART
ajfa-8530	52	22	profitability	profitability	NOUN
ajfa-8530	52	23	ratio	ratio	NOUN
ajfa-8530	52	24	and	and	CCONJ
ajfa-8530	52	25	on	on	ADP
ajfa-8530	52	26	firm	firm	NOUN
ajfa-8530	52	27	’s	’s	PART
ajfa-8530	52	28	performance	performance	NOUN
ajfa-8530	52	29	.	.	PUNCT
ajfa-8530	53	1	zahirul	zahirul	PROPN
ajfa-8530	53	2	-	-	PUNCT
ajfa-8530	53	3	islam	islam	PROPN
ajfa-8530	53	4	(	(	PUNCT
ajfa-8530	53	5	2010	2010	NUM
ajfa-8530	53	6	)	)	PUNCT
ajfa-8530	53	7	argues	argue	VERB
ajfa-8530	53	8	that	that	SCONJ
ajfa-8530	53	9	an	an	DET
ajfa-8530	53	10	audit	audit	NOUN
ajfa-8530	53	11	committee	committee	NOUN
ajfa-8530	53	12	is	be	AUX
ajfa-8530	53	13	one	one	NUM
ajfa-8530	53	14	way	way	NOUN
ajfa-8530	53	15	to	to	PART
ajfa-8530	53	16	reduce	reduce	VERB
ajfa-8530	53	17	the	the	DET
ajfa-8530	53	18	management	management	NOUN
ajfa-8530	53	19	incentive	incentive	NOUN
ajfa-8530	53	20	problem	problem	NOUN
ajfa-8530	53	21	such	such	ADJ
ajfa-8530	53	22	as	as	ADP
ajfa-8530	53	23	manipulating	manipulate	VERB
ajfa-8530	53	24	financial	financial	ADJ
ajfa-8530	53	25	statements	statement	NOUN
ajfa-8530	53	26	to	to	PART
ajfa-8530	53	27	get	get	VERB
ajfa-8530	53	28	higher	high	ADJ
ajfa-8530	53	29	bonuses	bonus	NOUN
ajfa-8530	53	30	.	.	PUNCT
ajfa-8530	54	1	this	this	PRON
ajfa-8530	54	2	is	be	AUX
ajfa-8530	54	3	because	because	SCONJ
ajfa-8530	54	4	effective	effective	ADJ
ajfa-8530	54	5	audit	audit	NOUN
ajfa-8530	54	6	committees	committee	NOUN
ajfa-8530	54	7	enhance	enhance	VERB
ajfa-8530	54	8	the	the	DET
ajfa-8530	54	9	quality	quality	NOUN
ajfa-8530	54	10	and	and	CCONJ
ajfa-8530	54	11	credibility	credibility	NOUN
ajfa-8530	54	12	of	of	ADP
ajfa-8530	54	13	annual	annual	ADJ
ajfa-8530	54	14	audited	audit	VERB
ajfa-8530	54	15	financial	financial	ADJ
ajfa-8530	54	16	statements	statement	NOUN
ajfa-8530	54	17	.	.	PUNCT
ajfa-8530	55	1	goodwin	goodwin	PROPN
ajfa-8530	55	2	and	and	CCONJ
ajfa-8530	55	3	seow	seow	PROPN
ajfa-8530	55	4	(	(	PUNCT
ajfa-8530	55	5	2002	2002	NUM
ajfa-8530	55	6	)	)	PUNCT
ajfa-8530	55	7	found	find	VERB
ajfa-8530	55	8	that	that	SCONJ
ajfa-8530	55	9	the	the	DET
ajfa-8530	55	10	presence	presence	NOUN
ajfa-8530	55	11	of	of	ADP
ajfa-8530	55	12	a	a	DET
ajfa-8530	55	13	strong	strong	ADJ
ajfa-8530	55	14	audit	audit	NOUN
ajfa-8530	55	15	committee	committee	NOUN
ajfa-8530	55	16	decreases	decrease	VERB
ajfa-8530	55	17	errors	error	NOUN
ajfa-8530	55	18	in	in	ADP
ajfa-8530	55	19	financial	financial	ADJ
ajfa-8530	55	20	statements	statement	NOUN
ajfa-8530	55	21	and	and	CCONJ
ajfa-8530	55	22	increases	increase	VERB
ajfa-8530	55	23	the	the	DET
ajfa-8530	55	24	possibility	possibility	NOUN
ajfa-8530	55	25	of	of	ADP
ajfa-8530	55	26	management	management	NOUN
ajfa-8530	55	27	fraud	fraud	NOUN
ajfa-8530	55	28	detection	detection	NOUN
ajfa-8530	55	29	.	.	PUNCT
ajfa-8530	56	1	song	song	NOUN
ajfa-8530	56	2	and	and	CCONJ
ajfa-8530	56	3	windram	windram	PROPN
ajfa-8530	56	4	(	(	PUNCT
ajfa-8530	56	5	2004	2004	NUM
ajfa-8530	56	6	)	)	PUNCT
ajfa-8530	56	7	found	find	VERB
ajfa-8530	56	8	weak	weak	ADJ
ajfa-8530	56	9	evidence	evidence	NOUN
ajfa-8530	56	10	on	on	ADP
ajfa-8530	56	11	the	the	DET
ajfa-8530	56	12	relationship	relationship	NOUN
ajfa-8530	56	13	between	between	ADP
ajfa-8530	56	14	the	the	DET
ajfa-8530	56	15	member	member	NOUN
ajfa-8530	56	16	financial	financial	ADJ
ajfa-8530	56	17	literacy	literacy	NOUN
ajfa-8530	56	18	,	,	PUNCT
ajfa-8530	56	19	meeting	meeting	NOUN
ajfa-8530	56	20	frequency	frequency	NOUN
ajfa-8530	56	21	,	,	PUNCT
ajfa-8530	56	22	and	and	CCONJ
ajfa-8530	56	23	outside	outside	ADP
ajfa-8530	56	24	directorships	directorship	NOUN
ajfa-8530	56	25	,	,	PUNCT
ajfa-8530	56	26	and	and	CCONJ
ajfa-8530	56	27	the	the	DET
ajfa-8530	56	28	effectiveness	effectiveness	NOUN
ajfa-8530	56	29	of	of	ADP
ajfa-8530	56	30	audit	audit	NOUN
ajfa-8530	56	31	committee	committee	NOUN
ajfa-8530	56	32	.	.	PUNCT
ajfa-8530	57	1	al	al	PROPN
ajfa-8530	57	2	-	-	PUNCT
ajfa-8530	57	3	shareif	shareif	PROPN
ajfa-8530	57	4	(	(	PUNCT
ajfa-8530	57	5	2008	2008	NUM
ajfa-8530	57	6	)	)	PUNCT
ajfa-8530	57	7	found	find	VERB
ajfa-8530	57	8	a	a	DET
ajfa-8530	57	9	positive	positive	ADJ
ajfa-8530	57	10	relationship	relationship	NOUN
ajfa-8530	57	11	between	between	ADP
ajfa-8530	57	12	independent	independent	ADJ
ajfa-8530	57	13	audit	audit	NOUN
ajfa-8530	57	14	committee	committee	NOUN
ajfa-8530	57	15	and	and	CCONJ
ajfa-8530	57	16	earnings	earning	NOUN
ajfa-8530	57	17	quality	quality	NOUN
ajfa-8530	57	18	in	in	ADP
ajfa-8530	57	19	jordan	jordan	PROPN
ajfa-8530	57	20	.	.	PUNCT
ajfa-8530	58	1	ismail	ismail	PROPN
ajfa-8530	58	2	et	et	PROPN
ajfa-8530	58	3	al	al	PROPN
ajfa-8530	58	4	.	.	PROPN
ajfa-8530	59	1	(	(	PUNCT
ajfa-8530	59	2	2008	2008	NUM
ajfa-8530	59	3	)	)	PUNCT
ajfa-8530	59	4	revealed	reveal	VERB
ajfa-8530	59	5	that	that	SCONJ
ajfa-8530	59	6	only	only	ADV
ajfa-8530	59	7	audit	audit	NOUN
ajfa-8530	59	8	committee	committee	NOUN
ajfa-8530	59	9	with	with	ADP
ajfa-8530	59	10	multiple	multiple	ADJ
ajfa-8530	59	11	directorship	directorship	NOUN
ajfa-8530	59	12	members	member	NOUN
ajfa-8530	59	13	is	be	AUX
ajfa-8530	59	14	related	relate	VERB
ajfa-8530	59	15	positively	positively	ADV
ajfa-8530	59	16	to	to	ADP
ajfa-8530	59	17	the	the	DET
ajfa-8530	59	18	quality	quality	NOUN
ajfa-8530	59	19	of	of	ADP
ajfa-8530	59	20	reporting	reporting	NOUN
ajfa-8530	59	21	.	.	PUNCT
ajfa-8530	60	1	meca	meca	NOUN
ajfa-8530	60	2	and	and	CCONJ
ajfa-8530	60	3	ballesta	ballesta	PROPN
ajfa-8530	60	4	(	(	PUNCT
ajfa-8530	60	5	2009	2009	NUM
ajfa-8530	60	6	)	)	PUNCT
ajfa-8530	60	7	found	find	VERB
ajfa-8530	60	8	that	that	SCONJ
ajfa-8530	60	9	independent	independent	ADJ
ajfa-8530	60	10	audit	audit	NOUN
ajfa-8530	60	11	committee	committee	NOUN
ajfa-8530	60	12	is	be	AUX
ajfa-8530	60	13	an	an	DET
ajfa-8530	60	14	effective	effective	ADJ
ajfa-8530	60	15	mechanism	mechanism	NOUN
ajfa-8530	60	16	in	in	ADP
ajfa-8530	60	17	mitigating	mitigate	VERB
ajfa-8530	60	18	earnings	earning	NOUN
ajfa-8530	60	19	management	management	NOUN
ajfa-8530	60	20	.	.	PUNCT
ajfa-8530	61	1	wan	wan	PROPN
ajfa-8530	61	2	-	-	PUNCT
ajfa-8530	61	3	hussin	hussin	PROPN
ajfa-8530	61	4	and	and	CCONJ
ajfa-8530	61	5	haji	haji	PROPN
ajfa-8530	61	6	-	-	PUNCT
ajfa-8530	61	7	abdullah	abdullah	PROPN
ajfa-8530	61	8	(	(	PUNCT
ajfa-8530	61	9	2009	2009	NUM
ajfa-8530	61	10	)	)	PUNCT
ajfa-8530	61	11	examined	examine	VERB
ajfa-8530	61	12	the	the	DET
ajfa-8530	61	13	relationship	relationship	NOUN
ajfa-8530	61	14	between	between	ADP
ajfa-8530	61	15	audit	audit	NOUN
ajfa-8530	61	16	committee	committee	NOUN
ajfa-8530	61	17	and	and	CCONJ
ajfa-8530	61	18	the	the	DET
ajfa-8530	61	19	quality	quality	NOUN
ajfa-8530	61	20	of	of	ADP
ajfa-8530	61	21	financial	financial	ADJ
ajfa-8530	61	22	statements	statement	NOUN
ajfa-8530	61	23	in	in	ADP
ajfa-8530	61	24	malaysia	malaysia	PROPN
ajfa-8530	61	25	.	.	PUNCT
ajfa-8530	62	1	they	they	PRON
ajfa-8530	62	2	found	find	VERB
ajfa-8530	62	3	that	that	SCONJ
ajfa-8530	62	4	the	the	DET
ajfa-8530	62	5	presence	presence	NOUN
ajfa-8530	62	6	of	of	ADP
ajfa-8530	62	7	a	a	DET
ajfa-8530	62	8	big	big	ADJ
ajfa-8530	62	9	audit	audit	NOUN
ajfa-8530	62	10	committee	committee	NOUN
ajfa-8530	62	11	is	be	AUX
ajfa-8530	62	12	related	relate	VERB
ajfa-8530	62	13	positively	positively	ADV
ajfa-8530	62	14	with	with	ADP
ajfa-8530	62	15	quality	quality	NOUN
ajfa-8530	62	16	of	of	ADP
ajfa-8530	62	17	financial	financial	ADJ
ajfa-8530	62	18	reporting	reporting	NOUN
ajfa-8530	62	19	.	.	PUNCT
ajfa-8530	63	1	similarly	similarly	ADV
ajfa-8530	63	2	,	,	PUNCT
ajfa-8530	63	3	rainsbury	rainsbury	VERB
ajfa-8530	63	4	et	et	PROPN
ajfa-8530	63	5	al	al	PROPN
ajfa-8530	63	6	.	.	PROPN
ajfa-8530	64	1	(	(	PUNCT
ajfa-8530	64	2	2009	2009	NUM
ajfa-8530	64	3	)	)	PUNCT
ajfa-8530	64	4	studied	study	VERB
ajfa-8530	64	5	the	the	DET
ajfa-8530	64	6	relationship	relationship	NOUN
ajfa-8530	64	7	between	between	ADP
ajfa-8530	64	8	the	the	DET
ajfa-8530	64	9	quality	quality	NOUN
ajfa-8530	64	10	of	of	ADP
ajfa-8530	64	11	audit	audit	NOUN
ajfa-8530	64	12	committee	committee	NOUN
ajfa-8530	64	13	and	and	CCONJ
ajfa-8530	64	14	the	the	DET
ajfa-8530	64	15	financial	financial	ADJ
ajfa-8530	64	16	reporting	reporting	NOUN
ajfa-8530	64	17	quality	quality	NOUN
ajfa-8530	64	18	.	.	PUNCT
ajfa-8530	65	1	they	they	PRON
ajfa-8530	65	2	found	find	VERB
ajfa-8530	65	3	no	no	DET
ajfa-8530	65	4	significant	significant	ADJ
ajfa-8530	65	5	relationship	relationship	NOUN
ajfa-8530	65	6	between	between	ADP
ajfa-8530	65	7	the	the	DET
ajfa-8530	65	8	quality	quality	NOUN
ajfa-8530	65	9	of	of	ADP
ajfa-8530	65	10	an	an	DET
ajfa-8530	65	11	audit	audit	NOUN
ajfa-8530	65	12	committee	committee	NOUN
ajfa-8530	65	13	and	and	CCONJ
ajfa-8530	65	14	the	the	DET
ajfa-8530	65	15	quality	quality	NOUN
ajfa-8530	65	16	of	of	ADP
ajfa-8530	65	17	financial	financial	ADJ
ajfa-8530	65	18	reporting	reporting	NOUN
ajfa-8530	65	19	.	.	PUNCT
ajfa-8530	66	1	they	they	PRON
ajfa-8530	66	2	remarked	remark	VERB
ajfa-8530	66	3	that	that	SCONJ
ajfa-8530	66	4	this	this	DET
ajfa-8530	66	5	surprising	surprising	ADJ
ajfa-8530	66	6	result	result	NOUN
ajfa-8530	66	7	suggests	suggest	VERB
ajfa-8530	66	8	that	that	SCONJ
ajfa-8530	66	9	the	the	DET
ajfa-8530	66	10	benefits	benefit	NOUN
ajfa-8530	66	11	of	of	ADP
ajfa-8530	66	12	high	high	ADJ
ajfa-8530	66	13	quality	quality	NOUN
ajfa-8530	66	14	audit	audit	NOUN
ajfa-8530	66	15	committee	committee	NOUN
ajfa-8530	66	16	may	may	AUX
ajfa-8530	66	17	be	be	AUX
ajfa-8530	66	18	less	less	ADV
ajfa-8530	66	19	expected	expect	VERB
ajfa-8530	66	20	by	by	ADP
ajfa-8530	66	21	regulators	regulator	NOUN
ajfa-8530	66	22	and	and	CCONJ
ajfa-8530	66	23	decision	decision	NOUN
ajfa-8530	66	24	makers	maker	NOUN
ajfa-8530	66	25	.	.	PUNCT
ajfa-8530	67	1	al	al	PROPN
ajfa-8530	67	2	-	-	PUNCT
ajfa-8530	67	3	khabash	khabash	PROPN
ajfa-8530	67	4	and	and	CCONJ
ajfa-8530	67	5	al	al	PROPN
ajfa-8530	67	6	-	-	PUNCT
ajfa-8530	67	7	thuneibat	thuneibat	NOUN
ajfa-8530	67	8	(	(	PUNCT
ajfa-8530	67	9	2008	2008	NUM
ajfa-8530	67	10	)	)	PUNCT
ajfa-8530	67	11	demonstrated	demonstrate	VERB
ajfa-8530	67	12	that	that	SCONJ
ajfa-8530	67	13	poor	poor	ADJ
ajfa-8530	67	14	corporate	corporate	ADJ
ajfa-8530	67	15	governance	governance	NOUN
ajfa-8530	67	16	such	such	ADJ
ajfa-8530	67	17	as	as	ADP
ajfa-8530	67	18	the	the	DET
ajfa-8530	67	19	absence	absence	NOUN
ajfa-8530	67	20	of	of	ADP
ajfa-8530	67	21	an	an	DET
ajfa-8530	67	22	audit	audit	NOUN
ajfa-8530	67	23	committee	committee	NOUN
ajfa-8530	67	24	correlates	correlate	VERB
ajfa-8530	67	25	positively	positively	ADV
ajfa-8530	67	26	and	and	CCONJ
ajfa-8530	67	27	significantly	significantly	ADV
ajfa-8530	67	28	with	with	ADP
ajfa-8530	67	29	illegitimate	illegitimate	ADJ
ajfa-8530	67	30	earnings	earning	NOUN
ajfa-8530	67	31	management	management	NOUN
ajfa-8530	67	32	.	.	PUNCT
ajfa-8530	68	1	also	also	ADV
ajfa-8530	68	2	,	,	PUNCT
ajfa-8530	68	3	ismail	ismail	PROPN
ajfa-8530	68	4	et	et	PROPN
ajfa-8530	68	5	al	al	PROPN
ajfa-8530	68	6	.	.	PROPN
ajfa-8530	68	7	(	(	PUNCT
ajfa-8530	68	8	2009	2009	NUM
ajfa-8530	68	9	)	)	PUNCT
ajfa-8530	68	10	found	find	VERB
ajfa-8530	68	11	that	that	SCONJ
ajfa-8530	68	12	the	the	DET
ajfa-8530	68	13	size	size	NOUN
ajfa-8530	68	14	of	of	ADP
ajfa-8530	68	15	the	the	DET
ajfa-8530	68	16	audit	audit	NOUN
ajfa-8530	68	17	committee	committee	NOUN
ajfa-8530	68	18	is	be	AUX
ajfa-8530	68	19	positively	positively	ADV
ajfa-8530	68	20	correlated	correlate	VERB
ajfa-8530	68	21	with	with	ADP
ajfa-8530	68	22	earnings	earning	NOUN
ajfa-8530	68	23	quality	quality	NOUN
ajfa-8530	68	24	.	.	PUNCT
ajfa-8530	69	1	lin	lin	PROPN
ajfa-8530	69	2	and	and	CCONJ
ajfa-8530	69	3	hwang	hwang	PROPN
ajfa-8530	69	4	(	(	PUNCT
ajfa-8530	69	5	2010	2010	NUM
ajfa-8530	69	6	)	)	PUNCT
ajfa-8530	69	7	found	find	VERB
ajfa-8530	69	8	that	that	SCONJ
ajfa-8530	69	9	earnings	earning	NOUN
ajfa-8530	69	10	management	management	NOUN
ajfa-8530	69	11	has	have	VERB
ajfa-8530	69	12	a	a	DET
ajfa-8530	69	13	negative	negative	ADJ
ajfa-8530	69	14	relationship	relationship	NOUN
ajfa-8530	69	15	with	with	ADP
ajfa-8530	69	16	independence	independence	NOUN
ajfa-8530	69	17	,	,	PUNCT
ajfa-8530	69	18	expertise	expertise	NOUN
ajfa-8530	69	19	,	,	PUNCT
ajfa-8530	69	20	and	and	CCONJ
ajfa-8530	69	21	number	number	NOUN
ajfa-8530	69	22	of	of	ADP
ajfa-8530	69	23	meetings	meeting	NOUN
ajfa-8530	69	24	of	of	ADP
ajfa-8530	69	25	audit	audit	NOUN
ajfa-8530	69	26	committee	committee	NOUN
ajfa-8530	69	27	.	.	PUNCT
ajfa-8530	70	1	contrarily	contrarily	ADV
ajfa-8530	70	2	,	,	PUNCT
ajfa-8530	70	3	wenyao	wenyao	NOUN
ajfa-8530	70	4	and	and	CCONJ
ajfa-8530	70	5	qin	qin	PROPN
ajfa-8530	70	6	(	(	PUNCT
ajfa-8530	70	7	2008	2008	NUM
ajfa-8530	70	8	)	)	PUNCT
ajfa-8530	70	9	concluded	conclude	VERB
ajfa-8530	70	10	that	that	SCONJ
ajfa-8530	70	11	presence	presence	NOUN
ajfa-8530	70	12	of	of	ADP
ajfa-8530	70	13	audit	audit	NOUN
ajfa-8530	70	14	committee	committee	NOUN
ajfa-8530	70	15	did	do	AUX
ajfa-8530	70	16	not	not	PART
ajfa-8530	70	17	reduce	reduce	VERB
ajfa-8530	70	18	income	income	NOUN
ajfa-8530	70	19	-	-	PUNCT
ajfa-8530	70	20	increasing	increase	VERB
ajfa-8530	70	21	earnings	earning	NOUN
ajfa-8530	70	22	management	management	NOUN
ajfa-8530	70	23	.	.	PUNCT
ajfa-8530	71	1	in	in	ADP
ajfa-8530	71	2	jordan	jordan	PROPN
ajfa-8530	71	3	,	,	PUNCT
ajfa-8530	71	4	al	al	PROPN
ajfa-8530	71	5	-	-	PUNCT
ajfa-8530	71	6	khabash	khabash	PROPN
ajfa-8530	71	7	and	and	CCONJ
ajfa-8530	71	8	al	al	PROPN
ajfa-8530	71	9	-	-	PUNCT
ajfa-8530	71	10	thuneibat	thuneibat	NOUN
ajfa-8530	71	11	(	(	PUNCT
ajfa-8530	71	12	2008	2008	NUM
ajfa-8530	71	13	)	)	PUNCT
ajfa-8530	71	14	found	find	VERB
ajfa-8530	71	15	that	that	SCONJ
ajfa-8530	71	16	the	the	DET
ajfa-8530	71	17	absence	absence	NOUN
ajfa-8530	71	18	of	of	ADP
ajfa-8530	71	19	audit	audit	NOUN
ajfa-8530	71	20	committee	committee	NOUN
ajfa-8530	71	21	correlated	correlate	VERB
ajfa-8530	71	22	positively	positively	ADV
ajfa-8530	71	23	with	with	ADP
ajfa-8530	71	24	earning	earn	VERB
ajfa-8530	71	25	management	management	NOUN
ajfa-8530	71	26	,	,	PUNCT
ajfa-8530	71	27	which	which	PRON
ajfa-8530	71	28	confirms	confirm	VERB
ajfa-8530	71	29	agency	agency	NOUN
ajfa-8530	71	30	theory	theory	NOUN
ajfa-8530	71	31	's	's	PART
ajfa-8530	71	32	assertion	assertion	NOUN
ajfa-8530	71	33	that	that	PRON
ajfa-8530	71	34	is	be	AUX
ajfa-8530	71	35	the	the	DET
ajfa-8530	71	36	presence	presence	NOUN
ajfa-8530	71	37	of	of	ADP
ajfa-8530	71	38	an	an	DET
ajfa-8530	71	39	audit	audit	NOUN
ajfa-8530	71	40	committee	committee	NOUN
ajfa-8530	71	41	enhances	enhance	VERB
ajfa-8530	71	42	the	the	DET
ajfa-8530	71	43	quality	quality	NOUN
ajfa-8530	71	44	of	of	ADP
ajfa-8530	71	45	financial	financial	ADJ
ajfa-8530	71	46	statements	statement	NOUN
ajfa-8530	71	47	.	.	PUNCT
ajfa-8530	72	1	asian	asian	ADJ
ajfa-8530	72	2	journal	journal	PROPN
ajfa-8530	72	3	of	of	ADP
ajfa-8530	72	4	finance	finance	PROPN
ajfa-8530	72	5	&	&	CCONJ
ajfa-8530	72	6	accounting	accounting	PROPN
ajfa-8530	72	7	issn	issn	PROPN
ajfa-8530	72	8	1946	1946	NUM
ajfa-8530	72	9	-	-	PUNCT
ajfa-8530	72	10	052x	052x	NOUN
ajfa-8530	72	11	2015	2015	NUM
ajfa-8530	72	12	,	,	PUNCT
ajfa-8530	72	13	vol	vol	NOUN
ajfa-8530	72	14	.	.	PROPN
ajfa-8530	72	15	7	7	NUM
ajfa-8530	72	16	,	,	PUNCT
ajfa-8530	72	17	no	no	INTJ
ajfa-8530	72	18	.	.	NOUN
ajfa-8530	72	19	2	2	NUM
ajfa-8530	72	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	72	21	219	219	NUM
ajfa-8530	72	22	watts	watt	NOUN
ajfa-8530	72	23	and	and	CCONJ
ajfa-8530	72	24	zimmerman	zimmerman	PROPN
ajfa-8530	72	25	(	(	PUNCT
ajfa-8530	72	26	1990	1990	NUM
ajfa-8530	72	27	)	)	PUNCT
ajfa-8530	72	28	state	state	NOUN
ajfa-8530	72	29	that	that	SCONJ
ajfa-8530	72	30	an	an	DET
ajfa-8530	72	31	auditor	auditor	NOUN
ajfa-8530	72	32	plays	play	VERB
ajfa-8530	72	33	a	a	DET
ajfa-8530	72	34	significant	significant	ADJ
ajfa-8530	72	35	role	role	NOUN
ajfa-8530	72	36	in	in	ADP
ajfa-8530	72	37	monitoring	monitor	VERB
ajfa-8530	72	38	managements	management	NOUN
ajfa-8530	72	39	'	'	PART
ajfa-8530	72	40	behavior	behavior	NOUN
ajfa-8530	72	41	,	,	PUNCT
ajfa-8530	72	42	which	which	PRON
ajfa-8530	72	43	reduces	reduce	VERB
ajfa-8530	72	44	the	the	DET
ajfa-8530	72	45	agency	agency	NOUN
ajfa-8530	72	46	costs	cost	NOUN
ajfa-8530	72	47	,	,	PUNCT
ajfa-8530	72	48	similarly	similarly	ADV
ajfa-8530	72	49	,	,	PUNCT
ajfa-8530	72	50	xiao	xiao	PROPN
ajfa-8530	72	51	et	et	PROPN
ajfa-8530	72	52	al	al	PROPN
ajfa-8530	72	53	.	.	PROPN
ajfa-8530	73	1	(	(	PUNCT
ajfa-8530	73	2	2004	2004	NUM
ajfa-8530	73	3	)	)	PUNCT
ajfa-8530	73	4	note	note	VERB
ajfa-8530	73	5	that	that	SCONJ
ajfa-8530	73	6	agency	agency	NOUN
ajfa-8530	73	7	theory	theory	NOUN
ajfa-8530	73	8	postulates	postulate	VERB
ajfa-8530	73	9	that	that	SCONJ
ajfa-8530	73	10	audit	audit	NOUN
ajfa-8530	73	11	mitigates	mitigate	VERB
ajfa-8530	73	12	the	the	DET
ajfa-8530	73	13	interest	interest	NOUN
ajfa-8530	73	14	conflict	conflict	NOUN
ajfa-8530	73	15	between	between	ADP
ajfa-8530	73	16	contracted	contract	VERB
ajfa-8530	73	17	parties	party	NOUN
ajfa-8530	73	18	.	.	PUNCT
ajfa-8530	74	1	they	they	PRON
ajfa-8530	74	2	add	add	VERB
ajfa-8530	74	3	that	that	SCONJ
ajfa-8530	74	4	big	big	ADJ
ajfa-8530	74	5	audit	audit	NOUN
ajfa-8530	74	6	firms	firm	NOUN
ajfa-8530	74	7	are	be	AUX
ajfa-8530	74	8	more	more	ADV
ajfa-8530	74	9	likely	likely	ADJ
ajfa-8530	74	10	to	to	PART
ajfa-8530	74	11	be	be	AUX
ajfa-8530	74	12	hired	hire	VERB
ajfa-8530	74	13	by	by	ADP
ajfa-8530	74	14	managements	management	NOUN
ajfa-8530	74	15	with	with	ADP
ajfa-8530	74	16	greater	great	ADJ
ajfa-8530	74	17	potential	potential	ADJ
ajfa-8530	74	18	gains	gain	NOUN
ajfa-8530	74	19	from	from	ADP
ajfa-8530	74	20	external	external	ADJ
ajfa-8530	74	21	monitoring	monitoring	NOUN
ajfa-8530	74	22	.	.	PUNCT
ajfa-8530	75	1	salehi	salehi	NOUN
ajfa-8530	75	2	and	and	CCONJ
ajfa-8530	75	3	mansoury	mansoury	NOUN
ajfa-8530	75	4	(	(	PUNCT
ajfa-8530	75	5	2009	2009	NUM
ajfa-8530	75	6	)	)	PUNCT
ajfa-8530	75	7	assert	assert	VERB
ajfa-8530	75	8	that	that	SCONJ
ajfa-8530	75	9	because	because	SCONJ
ajfa-8530	75	10	large	large	ADJ
ajfa-8530	75	11	audit	audit	NOUN
ajfa-8530	75	12	firms	firm	NOUN
ajfa-8530	75	13	have	have	VERB
ajfa-8530	75	14	their	their	PRON
ajfa-8530	75	15	own	own	ADJ
ajfa-8530	75	16	resources	resource	NOUN
ajfa-8530	75	17	such	such	ADJ
ajfa-8530	75	18	as	as	ADP
ajfa-8530	75	19	superior	superior	ADJ
ajfa-8530	75	20	technology	technology	NOUN
ajfa-8530	75	21	and	and	CCONJ
ajfa-8530	75	22	talented	talented	ADJ
ajfa-8530	75	23	employees	employee	NOUN
ajfa-8530	75	24	,	,	PUNCT
ajfa-8530	75	25	these	these	PRON
ajfa-8530	75	26	enable	enable	VERB
ajfa-8530	75	27	them	they	PRON
ajfa-8530	75	28	to	to	PART
ajfa-8530	75	29	issue	issue	VERB
ajfa-8530	75	30	reports	report	NOUN
ajfa-8530	75	31	of	of	ADP
ajfa-8530	75	32	higher	high	ADJ
ajfa-8530	75	33	quality	quality	NOUN
ajfa-8530	75	34	than	than	ADP
ajfa-8530	75	35	small	small	ADJ
ajfa-8530	75	36	audit	audit	NOUN
ajfa-8530	75	37	firms	firm	NOUN
ajfa-8530	75	38	do	do	VERB
ajfa-8530	75	39	.	.	PUNCT
ajfa-8530	76	1	agency	agency	NOUN
ajfa-8530	76	2	theory	theory	NOUN
ajfa-8530	76	3	proposes	propose	VERB
ajfa-8530	76	4	that	that	SCONJ
ajfa-8530	76	5	because	because	SCONJ
ajfa-8530	76	6	a	a	DET
ajfa-8530	76	7	big	big	ADJ
ajfa-8530	76	8	audit	audit	NOUN
ajfa-8530	76	9	firm	firm	NOUN
ajfa-8530	76	10	has	have	VERB
ajfa-8530	76	11	a	a	DET
ajfa-8530	76	12	reputation	reputation	NOUN
ajfa-8530	76	13	that	that	PRON
ajfa-8530	76	14	needs	need	VERB
ajfa-8530	76	15	to	to	PART
ajfa-8530	76	16	be	be	AUX
ajfa-8530	76	17	maintained	maintain	VERB
ajfa-8530	76	18	they	they	PRON
ajfa-8530	76	19	will	will	AUX
ajfa-8530	76	20	perform	perform	VERB
ajfa-8530	76	21	better	well	ADV
ajfa-8530	76	22	in	in	ADP
ajfa-8530	76	23	their	their	PRON
ajfa-8530	76	24	job(naser	job(naser	NOUN
ajfa-8530	76	25	,	,	PUNCT
ajfa-8530	76	26	1998).dietrich	1998).dietrich	NUM
ajfa-8530	76	27	,	,	PUNCT
ajfa-8530	76	28	harries	harries	PROPN
ajfa-8530	76	29	and	and	CCONJ
ajfa-8530	76	30	muller	muller	PROPN
ajfa-8530	76	31	(	(	PUNCT
ajfa-8530	76	32	2001	2001	NUM
ajfa-8530	76	33	)	)	PUNCT
ajfa-8530	76	34	indicated	indicate	VERB
ajfa-8530	76	35	that	that	SCONJ
ajfa-8530	76	36	the	the	DET
ajfa-8530	76	37	reliability	reliability	NOUN
ajfa-8530	76	38	of	of	ADP
ajfa-8530	76	39	fair	fair	ADJ
ajfa-8530	76	40	value	value	NOUN
ajfa-8530	76	41	estimations	estimation	NOUN
ajfa-8530	76	42	is	be	AUX
ajfa-8530	76	43	higher	high	ADJ
ajfa-8530	76	44	when	when	SCONJ
ajfa-8530	76	45	the	the	DET
ajfa-8530	76	46	firm	firm	NOUN
ajfa-8530	76	47	is	be	AUX
ajfa-8530	76	48	monitored	monitor	VERB
ajfa-8530	76	49	by	by	ADP
ajfa-8530	76	50	external	external	ADJ
ajfa-8530	76	51	auditors	auditor	NOUN
ajfa-8530	76	52	especially	especially	ADV
ajfa-8530	76	53	the	the	DET
ajfa-8530	76	54	big	big	ADJ
ajfa-8530	76	55	audit	audit	NOUN
ajfa-8530	76	56	firms	firm	NOUN
ajfa-8530	76	57	.	.	PUNCT
ajfa-8530	77	1	bauwhede	bauwhede	NOUN
ajfa-8530	77	2	,	,	PUNCT
ajfa-8530	77	3	willekens	willeken	NOUN
ajfa-8530	77	4	,	,	PUNCT
ajfa-8530	77	5	and	and	CCONJ
ajfa-8530	77	6	gaeremynck	gaeremynck	NOUN
ajfa-8530	77	7	(	(	PUNCT
ajfa-8530	77	8	2003	2003	NUM
ajfa-8530	77	9	)	)	PUNCT
ajfa-8530	77	10	found	find	VERB
ajfa-8530	77	11	that	that	SCONJ
ajfa-8530	77	12	hiring	hire	VERB
ajfa-8530	77	13	one	one	NUM
ajfa-8530	77	14	of	of	ADP
ajfa-8530	77	15	the	the	DET
ajfa-8530	77	16	big	big	ADJ
ajfa-8530	77	17	auditors	auditor	NOUN
ajfa-8530	77	18	decreases	decrease	VERB
ajfa-8530	77	19	the	the	DET
ajfa-8530	77	20	earnings	earning	NOUN
ajfa-8530	77	21	management	management	NOUN
ajfa-8530	77	22	.	.	PUNCT
ajfa-8530	78	1	geiger	geiger	PROPN
ajfa-8530	78	2	and	and	CCONJ
ajfa-8530	78	3	rama	rama	PROPN
ajfa-8530	78	4	(	(	PUNCT
ajfa-8530	78	5	2006	2006	NUM
ajfa-8530	78	6	)	)	PUNCT
ajfa-8530	78	7	found	find	VERB
ajfa-8530	78	8	that	that	SCONJ
ajfa-8530	78	9	the	the	DET
ajfa-8530	78	10	big	big	ADJ
ajfa-8530	78	11	audit	audit	NOUN
ajfa-8530	78	12	firms	firm	NOUN
ajfa-8530	78	13	provide	provide	VERB
ajfa-8530	78	14	a	a	DET
ajfa-8530	78	15	high	high	ADJ
ajfa-8530	78	16	quality	quality	NOUN
ajfa-8530	78	17	report	report	NOUN
ajfa-8530	78	18	in	in	ADP
ajfa-8530	78	19	terms	term	NOUN
ajfa-8530	78	20	of	of	ADP
ajfa-8530	78	21	producing	produce	VERB
ajfa-8530	78	22	lower	low	ADJ
ajfa-8530	78	23	errors	error	NOUN
ajfa-8530	78	24	compared	compare	VERB
ajfa-8530	78	25	with	with	ADP
ajfa-8530	78	26	the	the	DET
ajfa-8530	78	27	non	non	ADJ
ajfa-8530	78	28	-	-	ADJ
ajfa-8530	78	29	big	big	ADJ
ajfa-8530	78	30	audit	audit	NOUN
ajfa-8530	78	31	firms	firm	NOUN
ajfa-8530	78	32	.	.	PUNCT
ajfa-8530	79	1	hayyani	hayyani	PROPN
ajfa-8530	79	2	(	(	PUNCT
ajfa-8530	79	3	2008	2008	NUM
ajfa-8530	79	4	)	)	PUNCT
ajfa-8530	79	5	argue	argue	VERB
ajfa-8530	79	6	that	that	SCONJ
ajfa-8530	79	7	big	big	ADJ
ajfa-8530	79	8	audit	audit	NOUN
ajfa-8530	79	9	firms	firm	NOUN
ajfa-8530	79	10	are	be	AUX
ajfa-8530	79	11	better	well	ADJ
ajfa-8530	79	12	in	in	ADP
ajfa-8530	79	13	predicting	predict	VERB
ajfa-8530	79	14	failure	failure	NOUN
ajfa-8530	79	15	in	in	ADP
ajfa-8530	79	16	companies	company	NOUN
ajfa-8530	79	17	in	in	ADP
ajfa-8530	79	18	jordan	jordan	PROPN
ajfa-8530	79	19	.	.	PUNCT
ajfa-8530	80	1	teitel	teitel	PROPN
ajfa-8530	80	2	and	and	CCONJ
ajfa-8530	80	3	machuga	machuga	PROPN
ajfa-8530	80	4	(	(	PUNCT
ajfa-8530	80	5	2010	2010	NUM
ajfa-8530	80	6	)	)	PUNCT
ajfa-8530	80	7	provided	provide	VERB
ajfa-8530	80	8	evidence	evidence	NOUN
ajfa-8530	80	9	on	on	ADP
ajfa-8530	80	10	the	the	DET
ajfa-8530	80	11	relationship	relationship	NOUN
ajfa-8530	80	12	between	between	ADP
ajfa-8530	80	13	the	the	DET
ajfa-8530	80	14	audit	audit	NOUN
ajfa-8530	80	15	quality	quality	NOUN
ajfa-8530	80	16	and	and	CCONJ
ajfa-8530	80	17	earnings	earning	NOUN
ajfa-8530	80	18	quality	quality	NOUN
ajfa-8530	80	19	.	.	PUNCT
ajfa-8530	81	1	they	they	PRON
ajfa-8530	81	2	found	find	VERB
ajfa-8530	81	3	companies	company	NOUN
ajfa-8530	81	4	that	that	PRON
ajfa-8530	81	5	hire	hire	VERB
ajfa-8530	81	6	a	a	DET
ajfa-8530	81	7	high	high	ADJ
ajfa-8530	81	8	quality	quality	NOUN
ajfa-8530	81	9	auditor	auditor	NOUN
ajfa-8530	81	10	show	show	VERB
ajfa-8530	81	11	a	a	DET
ajfa-8530	81	12	high	high	ADJ
ajfa-8530	81	13	earnings	earning	NOUN
ajfa-8530	81	14	quality	quality	NOUN
ajfa-8530	81	15	.	.	PUNCT
ajfa-8530	82	1	similarly	similarly	ADV
ajfa-8530	82	2	,	,	PUNCT
ajfa-8530	82	3	bauwhede	bauwhede	NOUN
ajfa-8530	82	4	and	and	CCONJ
ajfa-8530	82	5	willekens	willeken	NOUN
ajfa-8530	82	6	(	(	PUNCT
ajfa-8530	82	7	2003	2003	NUM
ajfa-8530	82	8	)	)	PUNCT
ajfa-8530	82	9	found	find	VERB
ajfa-8530	82	10	a	a	DET
ajfa-8530	82	11	negative	negative	ADJ
ajfa-8530	82	12	relationship	relationship	NOUN
ajfa-8530	82	13	between	between	ADP
ajfa-8530	82	14	audit	audit	NOUN
ajfa-8530	82	15	firm	firm	ADJ
ajfa-8530	82	16	size	size	NOUN
ajfa-8530	82	17	and	and	CCONJ
ajfa-8530	82	18	earnings	earning	NOUN
ajfa-8530	82	19	management	management	NOUN
ajfa-8530	82	20	.	.	PUNCT
ajfa-8530	83	1	in	in	ADP
ajfa-8530	83	2	the	the	DET
ajfa-8530	83	3	contrary	contrary	NOUN
ajfa-8530	83	4	,	,	PUNCT
ajfa-8530	83	5	moroney	moroney	NOUN
ajfa-8530	83	6	and	and	CCONJ
ajfa-8530	83	7	dowling	dowling	PROPN
ajfa-8530	83	8	(	(	PUNCT
ajfa-8530	83	9	2005	2005	NUM
ajfa-8530	83	10	)	)	PUNCT
ajfa-8530	83	11	found	find	VERB
ajfa-8530	83	12	no	no	DET
ajfa-8530	83	13	relationship	relationship	NOUN
ajfa-8530	83	14	between	between	ADP
ajfa-8530	83	15	audit	audit	NOUN
ajfa-8530	83	16	firm	firm	ADJ
ajfa-8530	83	17	size	size	NOUN
ajfa-8530	83	18	and	and	CCONJ
ajfa-8530	83	19	the	the	DET
ajfa-8530	83	20	auditor	auditor	NOUN
ajfa-8530	83	21	performance	performance	NOUN
ajfa-8530	83	22	level	level	NOUN
ajfa-8530	83	23	.	.	PUNCT
ajfa-8530	84	1	shanikat	shanikat	NOUN
ajfa-8530	84	2	and	and	CCONJ
ajfa-8530	84	3	abbadi	abbadi	PROPN
ajfa-8530	84	4	(	(	PUNCT
ajfa-8530	84	5	2011	2011	NUM
ajfa-8530	84	6	)	)	PUNCT
ajfa-8530	84	7	indicated	indicate	VERB
ajfa-8530	84	8	that	that	SCONJ
ajfa-8530	84	9	the	the	DET
ajfa-8530	84	10	audit	audit	NOUN
ajfa-8530	84	11	profession	profession	NOUN
ajfa-8530	84	12	in	in	ADP
ajfa-8530	84	13	jordan	jordan	PROPN
ajfa-8530	84	14	is	be	AUX
ajfa-8530	84	15	dominated	dominate	VERB
ajfa-8530	84	16	by	by	ADP
ajfa-8530	84	17	big	big	ADJ
ajfa-8530	84	18	audit	audit	NOUN
ajfa-8530	84	19	firms	firm	NOUN
ajfa-8530	84	20	and	and	CCONJ
ajfa-8530	84	21	a	a	DET
ajfa-8530	84	22	few	few	ADJ
ajfa-8530	84	23	smaller	small	ADJ
ajfa-8530	84	24	national	national	ADJ
ajfa-8530	84	25	audit	audit	NOUN
ajfa-8530	84	26	firms	firm	NOUN
ajfa-8530	84	27	.	.	PUNCT
ajfa-8530	85	1	hence	hence	ADV
ajfa-8530	85	2	,	,	PUNCT
ajfa-8530	85	3	they	they	PRON
ajfa-8530	85	4	concluded	conclude	VERB
ajfa-8530	85	5	that	that	SCONJ
ajfa-8530	85	6	,	,	PUNCT
ajfa-8530	85	7	in	in	ADP
ajfa-8530	85	8	general	general	ADJ
ajfa-8530	85	9	,	,	PUNCT
ajfa-8530	85	10	audit	audit	NOUN
ajfa-8530	85	11	firms	firm	NOUN
ajfa-8530	85	12	in	in	ADP
ajfa-8530	85	13	jordan	jordan	PROPN
ajfa-8530	85	14	are	be	AUX
ajfa-8530	85	15	of	of	ADP
ajfa-8530	85	16	low	low	ADJ
ajfa-8530	85	17	quality	quality	NOUN
ajfa-8530	85	18	.	.	PUNCT
ajfa-8530	86	1	in	in	ADP
ajfa-8530	86	2	malaysia	malaysia	PROPN
ajfa-8530	86	3	,	,	PUNCT
ajfa-8530	86	4	ismail	ismail	PROPN
ajfa-8530	86	5	,	,	PUNCT
ajfa-8530	86	6	et	et	PROPN
ajfa-8530	86	7	al	al	PROPN
ajfa-8530	86	8	(	(	PUNCT
ajfa-8530	86	9	2008	2008	NUM
ajfa-8530	86	10	)	)	PUNCT
ajfa-8530	86	11	investigated	investigate	VERB
ajfa-8530	86	12	the	the	DET
ajfa-8530	86	13	relationship	relationship	NOUN
ajfa-8530	86	14	between	between	ADP
ajfa-8530	86	15	audit	audit	NOUN
ajfa-8530	86	16	committee	committee	NOUN
ajfa-8530	86	17	and	and	CCONJ
ajfa-8530	86	18	external	external	ADJ
ajfa-8530	86	19	audit	audit	NOUN
ajfa-8530	86	20	with	with	ADP
ajfa-8530	86	21	quality	quality	NOUN
ajfa-8530	86	22	of	of	ADP
ajfa-8530	86	23	financial	financial	ADJ
ajfa-8530	86	24	reporting	reporting	NOUN
ajfa-8530	86	25	for	for	ADP
ajfa-8530	86	26	45	45	NUM
ajfa-8530	86	27	companies	company	NOUN
ajfa-8530	86	28	listed	list	VERB
ajfa-8530	86	29	on	on	ADP
ajfa-8530	86	30	the	the	DET
ajfa-8530	86	31	bursa	bursa	PROPN
ajfa-8530	86	32	malaysia	malaysia	PROPN
ajfa-8530	86	33	.	.	PUNCT
ajfa-8530	87	1	they	they	PRON
ajfa-8530	87	2	found	find	VERB
ajfa-8530	87	3	that	that	SCONJ
ajfa-8530	87	4	only	only	ADV
ajfa-8530	87	5	the	the	DET
ajfa-8530	87	6	audit	audit	NOUN
ajfa-8530	87	7	committee	committee	NOUN
ajfa-8530	87	8	with	with	ADP
ajfa-8530	87	9	multiple	multiple	ADJ
ajfa-8530	87	10	directorship	directorship	NOUN
ajfa-8530	87	11	members	member	NOUN
ajfa-8530	87	12	is	be	AUX
ajfa-8530	87	13	positively	positively	ADV
ajfa-8530	87	14	related	relate	VERB
ajfa-8530	87	15	to	to	ADP
ajfa-8530	87	16	the	the	DET
ajfa-8530	87	17	quality	quality	NOUN
ajfa-8530	87	18	of	of	ADP
ajfa-8530	87	19	reporting	reporting	NOUN
ajfa-8530	87	20	.	.	PUNCT
ajfa-8530	88	1	they	they	PRON
ajfa-8530	88	2	also	also	ADV
ajfa-8530	88	3	found	find	VERB
ajfa-8530	88	4	no	no	DET
ajfa-8530	88	5	relationship	relationship	NOUN
ajfa-8530	88	6	between	between	ADP
ajfa-8530	88	7	the	the	DET
ajfa-8530	88	8	audit	audit	NOUN
ajfa-8530	88	9	quality	quality	NOUN
ajfa-8530	88	10	and	and	CCONJ
ajfa-8530	88	11	quality	quality	NOUN
ajfa-8530	88	12	of	of	ADP
ajfa-8530	88	13	corporate	corporate	ADJ
ajfa-8530	88	14	reporting	reporting	NOUN
ajfa-8530	88	15	.	.	PUNCT
ajfa-8530	89	1	shanikat	shanikat	NOUN
ajfa-8530	89	2	and	and	CCONJ
ajfa-8530	89	3	abbadi	abbadi	PROPN
ajfa-8530	89	4	(	(	PUNCT
ajfa-8530	89	5	2011	2011	NUM
ajfa-8530	89	6	)	)	PUNCT
ajfa-8530	89	7	argued	argue	VERB
ajfa-8530	89	8	that	that	SCONJ
ajfa-8530	89	9	the	the	DET
ajfa-8530	89	10	audit	audit	NOUN
ajfa-8530	89	11	profession	profession	NOUN
ajfa-8530	89	12	in	in	ADP
ajfa-8530	89	13	jordan	jordan	PROPN
ajfa-8530	89	14	is	be	AUX
ajfa-8530	89	15	dominated	dominate	VERB
ajfa-8530	89	16	by	by	ADP
ajfa-8530	89	17	big	big	ADJ
ajfa-8530	89	18	audit	audit	NOUN
ajfa-8530	89	19	firms	firm	NOUN
ajfa-8530	89	20	and	and	CCONJ
ajfa-8530	89	21	a	a	DET
ajfa-8530	89	22	few	few	ADJ
ajfa-8530	89	23	smaller	small	ADJ
ajfa-8530	89	24	national	national	ADJ
ajfa-8530	89	25	audit	audit	NOUN
ajfa-8530	89	26	firms	firm	NOUN
ajfa-8530	89	27	.	.	PUNCT
ajfa-8530	90	1	they	they	PRON
ajfa-8530	90	2	also	also	ADV
ajfa-8530	90	3	noted	note	VERB
ajfa-8530	90	4	that	that	SCONJ
ajfa-8530	90	5	most	most	ADJ
ajfa-8530	90	6	audit	audit	NOUN
ajfa-8530	90	7	firms	firm	NOUN
ajfa-8530	90	8	in	in	ADP
ajfa-8530	90	9	jordan	jordan	PROPN
ajfa-8530	90	10	are	be	AUX
ajfa-8530	90	11	of	of	ADP
ajfa-8530	90	12	low	low	ADJ
ajfa-8530	90	13	quality	quality	NOUN
ajfa-8530	90	14	.	.	PUNCT
ajfa-8530	91	1	al	al	PROPN
ajfa-8530	91	2	-	-	PUNCT
ajfa-8530	91	3	shareif	shareif	PROPN
ajfa-8530	91	4	(	(	PUNCT
ajfa-8530	91	5	2008	2008	NUM
ajfa-8530	91	6	)	)	PUNCT
ajfa-8530	91	7	examined	examine	VERB
ajfa-8530	91	8	the	the	DET
ajfa-8530	91	9	relationship	relationship	NOUN
ajfa-8530	91	10	between	between	ADP
ajfa-8530	91	11	corporate	corporate	ADJ
ajfa-8530	91	12	governance	governance	NOUN
ajfa-8530	91	13	and	and	CCONJ
ajfa-8530	91	14	earnings	earning	NOUN
ajfa-8530	91	15	quality	quality	NOUN
ajfa-8530	91	16	in	in	ADP
ajfa-8530	91	17	jordan	jordan	PROPN
ajfa-8530	91	18	.	.	PUNCT
ajfa-8530	92	1	he	he	PRON
ajfa-8530	92	2	revealed	reveal	VERB
ajfa-8530	92	3	that	that	SCONJ
ajfa-8530	92	4	the	the	DET
ajfa-8530	92	5	independent	independent	ADJ
ajfa-8530	92	6	audit	audit	NOUN
ajfa-8530	92	7	committee	committee	NOUN
ajfa-8530	92	8	correlates	correlate	VERB
ajfa-8530	92	9	positively	positively	ADV
ajfa-8530	92	10	with	with	ADP
ajfa-8530	92	11	earnings	earning	NOUN
ajfa-8530	92	12	quality	quality	NOUN
ajfa-8530	92	13	,	,	PUNCT
ajfa-8530	92	14	while	while	SCONJ
ajfa-8530	92	15	there	there	PRON
ajfa-8530	92	16	is	be	VERB
ajfa-8530	92	17	no	no	DET
ajfa-8530	92	18	relationship	relationship	NOUN
ajfa-8530	92	19	between	between	ADP
ajfa-8530	92	20	board	board	NOUN
ajfa-8530	92	21	size	size	NOUN
ajfa-8530	92	22	and	and	CCONJ
ajfa-8530	92	23	board	board	NOUN
ajfa-8530	92	24	independence	independence	NOUN
ajfa-8530	92	25	with	with	ADP
ajfa-8530	92	26	earnings	earning	NOUN
ajfa-8530	92	27	quality	quality	NOUN
ajfa-8530	92	28	.	.	PUNCT
ajfa-8530	93	1	correspondingly	correspondingly	ADV
ajfa-8530	93	2	,	,	PUNCT
ajfa-8530	93	3	al	al	PROPN
ajfa-8530	93	4	-	-	PUNCT
ajfa-8530	93	5	khabash	khabash	PROPN
ajfa-8530	93	6	and	and	CCONJ
ajfa-8530	93	7	althuneibat	althuneibat	NOUN
ajfa-8530	93	8	(	(	PUNCT
ajfa-8530	93	9	2008	2008	NUM
ajfa-8530	93	10	)	)	PUNCT
ajfa-8530	93	11	explored	explore	VERB
ajfa-8530	93	12	earnings	earning	NOUN
ajfa-8530	93	13	management	management	NOUN
ajfa-8530	93	14	practices	practice	NOUN
ajfa-8530	93	15	in	in	ADP
ajfa-8530	93	16	jordan	jordan	PROPN
ajfa-8530	93	17	from	from	ADP
ajfa-8530	93	18	the	the	DET
ajfa-8530	93	19	perspective	perspective	NOUN
ajfa-8530	93	20	of	of	ADP
ajfa-8530	93	21	external	external	ADJ
ajfa-8530	93	22	and	and	CCONJ
ajfa-8530	93	23	internal	internal	ADJ
ajfa-8530	93	24	auditors	auditor	NOUN
ajfa-8530	93	25	.	.	PUNCT
ajfa-8530	94	1	they	they	PRON
ajfa-8530	94	2	found	find	VERB
ajfa-8530	94	3	that	that	SCONJ
ajfa-8530	94	4	the	the	DET
ajfa-8530	94	5	external	external	ADJ
ajfa-8530	94	6	and	and	CCONJ
ajfa-8530	94	7	internal	internal	ADJ
ajfa-8530	94	8	auditors	auditor	NOUN
ajfa-8530	94	9	believe	believe	VERB
ajfa-8530	94	10	that	that	SCONJ
ajfa-8530	94	11	the	the	DET
ajfa-8530	94	12	management	management	NOUN
ajfa-8530	94	13	involves	involve	VERB
ajfa-8530	94	14	significantly	significantly	ADV
ajfa-8530	94	15	in	in	ADP
ajfa-8530	94	16	legitimate	legitimate	ADJ
ajfa-8530	94	17	earnings	earning	NOUN
ajfa-8530	94	18	management	management	NOUN
ajfa-8530	94	19	by	by	ADP
ajfa-8530	94	20	decreasing	decrease	VERB
ajfa-8530	94	21	or	or	CCONJ
ajfa-8530	94	22	increasing	increase	VERB
ajfa-8530	94	23	the	the	DET
ajfa-8530	94	24	income	income	NOUN
ajfa-8530	94	25	,	,	PUNCT
ajfa-8530	94	26	but	but	CCONJ
ajfa-8530	94	27	the	the	DET
ajfa-8530	94	28	internal	internal	ADJ
ajfa-8530	94	29	auditors	auditor	NOUN
ajfa-8530	94	30	believe	believe	VERB
ajfa-8530	94	31	that	that	SCONJ
ajfa-8530	94	32	the	the	DET
ajfa-8530	94	33	management	management	NOUN
ajfa-8530	94	34	increases	increase	VERB
ajfa-8530	94	35	the	the	DET
ajfa-8530	94	36	income	income	NOUN
ajfa-8530	94	37	only	only	ADV
ajfa-8530	94	38	.	.	PUNCT
ajfa-8530	95	1	they	they	PRON
ajfa-8530	95	2	also	also	ADV
ajfa-8530	95	3	found	find	VERB
ajfa-8530	95	4	no	no	DET
ajfa-8530	95	5	significant	significant	ADJ
ajfa-8530	95	6	differences	difference	NOUN
ajfa-8530	95	7	between	between	ADP
ajfa-8530	95	8	small	small	ADJ
ajfa-8530	95	9	and	and	CCONJ
ajfa-8530	95	10	big	big	ADJ
ajfa-8530	95	11	firms	firm	NOUN
ajfa-8530	95	12	concerning	concern	VERB
ajfa-8530	95	13	earnings	earning	NOUN
ajfa-8530	95	14	management	management	NOUN
ajfa-8530	95	15	practices	practice	NOUN
ajfa-8530	95	16	.	.	PUNCT
ajfa-8530	96	1	they	they	PRON
ajfa-8530	96	2	demonstrated	demonstrate	VERB
ajfa-8530	96	3	that	that	SCONJ
ajfa-8530	96	4	poor	poor	ADJ
ajfa-8530	96	5	corporate	corporate	ADJ
ajfa-8530	96	6	governance	governance	NOUN
ajfa-8530	96	7	such	such	ADJ
ajfa-8530	96	8	absence	absence	NOUN
ajfa-8530	96	9	of	of	ADP
ajfa-8530	96	10	an	an	DET
ajfa-8530	96	11	audit	audit	NOUN
ajfa-8530	96	12	committee	committee	NOUN
ajfa-8530	96	13	,	,	PUNCT
ajfa-8530	96	14	combination	combination	NOUN
ajfa-8530	96	15	of	of	ADP
ajfa-8530	96	16	the	the	DET
ajfa-8530	96	17	ceo	ceo	NOUN
ajfa-8530	96	18	and	and	CCONJ
ajfa-8530	96	19	founder	founder	NOUN
ajfa-8530	96	20	roles	role	NOUN
ajfa-8530	96	21	,	,	PUNCT
ajfa-8530	96	22	and	and	CCONJ
ajfa-8530	96	23	board	board	NOUN
ajfa-8530	96	24	of	of	ADP
ajfa-8530	96	25	directors	director	NOUN
ajfa-8530	96	26	dominated	dominate	VERB
ajfa-8530	96	27	by	by	ADP
ajfa-8530	96	28	insiders	insider	NOUN
ajfa-8530	96	29	correlate	correlate	VERB
ajfa-8530	96	30	positively	positively	ADV
ajfa-8530	96	31	and	and	CCONJ
ajfa-8530	96	32	significantly	significantly	ADV
ajfa-8530	96	33	with	with	ADP
ajfa-8530	96	34	illegitimate	illegitimate	ADJ
ajfa-8530	96	35	earnings	earning	NOUN
ajfa-8530	96	36	asian	asian	ADJ
ajfa-8530	96	37	journal	journal	NOUN
ajfa-8530	96	38	of	of	ADP
ajfa-8530	96	39	finance	finance	PROPN
ajfa-8530	96	40	&	&	CCONJ
ajfa-8530	96	41	accounting	accounting	PROPN
ajfa-8530	96	42	issn	issn	PROPN
ajfa-8530	96	43	1946	1946	NUM
ajfa-8530	96	44	-	-	PUNCT
ajfa-8530	96	45	052x	052x	NOUN
ajfa-8530	96	46	2015	2015	NUM
ajfa-8530	96	47	,	,	PUNCT
ajfa-8530	96	48	vol	vol	NOUN
ajfa-8530	96	49	.	.	PROPN
ajfa-8530	97	1	7	7	NUM
ajfa-8530	97	2	,	,	PUNCT
ajfa-8530	97	3	no	no	INTJ
ajfa-8530	97	4	.	.	NOUN
ajfa-8530	97	5	2	2	NUM
ajfa-8530	97	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	97	7	220	220	NUM
ajfa-8530	97	8	management	management	NOUN
ajfa-8530	97	9	.	.	PUNCT
ajfa-8530	98	1	segovia	segovia	PROPN
ajfa-8530	98	2	(	(	PUNCT
ajfa-8530	98	3	2003	2003	NUM
ajfa-8530	98	4	)	)	PUNCT
ajfa-8530	98	5	tested	test	VERB
ajfa-8530	98	6	the	the	DET
ajfa-8530	98	7	role	role	NOUN
ajfa-8530	98	8	of	of	ADP
ajfa-8530	98	9	auditors	auditor	NOUN
ajfa-8530	98	10	in	in	ADP
ajfa-8530	98	11	approving	approve	VERB
ajfa-8530	98	12	earnings	earning	NOUN
ajfa-8530	98	13	management	management	NOUN
ajfa-8530	98	14	.	.	PUNCT
ajfa-8530	99	1	he	he	PRON
ajfa-8530	99	2	stated	state	VERB
ajfa-8530	99	3	the	the	DET
ajfa-8530	99	4	current	current	ADJ
ajfa-8530	99	5	standards	standard	NOUN
ajfa-8530	99	6	facilitate	facilitate	VERB
ajfa-8530	99	7	earnings	earning	NOUN
ajfa-8530	99	8	management	management	NOUN
ajfa-8530	99	9	in	in	ADP
ajfa-8530	99	10	companies	company	NOUN
ajfa-8530	99	11	.	.	PUNCT
ajfa-8530	100	1	he	he	PRON
ajfa-8530	100	2	added	add	VERB
ajfa-8530	100	3	that	that	SCONJ
ajfa-8530	100	4	interpretation	interpretation	NOUN
ajfa-8530	100	5	of	of	ADP
ajfa-8530	100	6	gaap	gaap	PROPN
ajfa-8530	100	7	confuse	confuse	VERB
ajfa-8530	100	8	the	the	DET
ajfa-8530	100	9	auditors	auditor	NOUN
ajfa-8530	100	10	'	'	PART
ajfa-8530	100	11	decision	decision	NOUN
ajfa-8530	100	12	making	making	NOUN
ajfa-8530	100	13	.	.	PUNCT
ajfa-8530	101	1	3	3	X
ajfa-8530	101	2	.	.	X
ajfa-8530	101	3	methodology	methodology	NOUN
ajfa-8530	101	4	this	this	DET
ajfa-8530	101	5	study	study	NOUN
ajfa-8530	101	6	extracted	extract	VERB
ajfa-8530	101	7	data	datum	NOUN
ajfa-8530	101	8	from	from	ADP
ajfa-8530	101	9	industrial	industrial	ADJ
ajfa-8530	101	10	companies	company	NOUN
ajfa-8530	101	11	’	'	PUNCT
ajfa-8530	101	12	annual	annual	ADJ
ajfa-8530	101	13	reports	report	NOUN
ajfa-8530	101	14	for	for	ADP
ajfa-8530	101	15	six	six	NUM
ajfa-8530	101	16	years	year	NOUN
ajfa-8530	101	17	(	(	PUNCT
ajfa-8530	101	18	2009	2009	NUM
ajfa-8530	101	19	-	-	SYM
ajfa-8530	101	20	2014	2014	NUM
ajfa-8530	101	21	)	)	PUNCT
ajfa-8530	101	22	to	to	PART
ajfa-8530	101	23	test	test	VERB
ajfa-8530	101	24	the	the	DET
ajfa-8530	101	25	relationship	relationship	NOUN
ajfa-8530	101	26	between	between	ADP
ajfa-8530	101	27	audit	audit	NOUN
ajfa-8530	101	28	committee	committee	NOUN
ajfa-8530	101	29	characteristics	characteristic	NOUN
ajfa-8530	101	30	(	(	PUNCT
ajfa-8530	101	31	i.e.	i.e.	X
ajfa-8530	101	32	audit	audit	NOUN
ajfa-8530	101	33	committee	committee	NOUN
ajfa-8530	101	34	size	size	NOUN
ajfa-8530	101	35	,	,	PUNCT
ajfa-8530	101	36	audit	audit	NOUN
ajfa-8530	101	37	committee	committee	NOUN
ajfa-8530	101	38	composition	composition	NOUN
ajfa-8530	101	39	,	,	PUNCT
ajfa-8530	101	40	meeting	meeting	NOUN
ajfa-8530	101	41	frequency	frequency	NOUN
ajfa-8530	101	42	,	,	PUNCT
ajfa-8530	101	43	and	and	CCONJ
ajfa-8530	101	44	financial	financial	ADJ
ajfa-8530	101	45	literacy	literacy	NOUN
ajfa-8530	101	46	)	)	PUNCT
ajfa-8530	101	47	,	,	PUNCT
ajfa-8530	101	48	audit	audit	NOUN
ajfa-8530	101	49	quality	quality	NOUN
ajfa-8530	101	50	and	and	CCONJ
ajfa-8530	101	51	companies	company	NOUN
ajfa-8530	101	52	’	’	PART
ajfa-8530	101	53	profitability	profitability	NOUN
ajfa-8530	101	54	.	.	PUNCT
ajfa-8530	102	1	hair	hair	NOUN
ajfa-8530	102	2	et	et	PROPN
ajfa-8530	102	3	al	al	PROPN
ajfa-8530	102	4	(	(	PUNCT
ajfa-8530	102	5	2007	2007	NUM
ajfa-8530	102	6	)	)	PUNCT
ajfa-8530	102	7	assert	assert	VERB
ajfa-8530	102	8	that	that	SCONJ
ajfa-8530	102	9	some	some	PRON
ajfa-8530	102	10	of	of	ADP
ajfa-8530	102	11	the	the	DET
ajfa-8530	102	12	advantages	advantage	NOUN
ajfa-8530	102	13	of	of	ADP
ajfa-8530	102	14	using	use	VERB
ajfa-8530	102	15	secondary	secondary	ADJ
ajfa-8530	102	16	data	datum	NOUN
ajfa-8530	102	17	are	be	AUX
ajfa-8530	102	18	that	that	SCONJ
ajfa-8530	102	19	it	it	PRON
ajfa-8530	102	20	saves	save	VERB
ajfa-8530	102	21	time	time	NOUN
ajfa-8530	102	22	and	and	CCONJ
ajfa-8530	102	23	cost	cost	NOUN
ajfa-8530	102	24	of	of	ADP
ajfa-8530	102	25	acquiring	acquire	VERB
ajfa-8530	102	26	the	the	DET
ajfa-8530	102	27	information	information	NOUN
ajfa-8530	102	28	generated	generate	VERB
ajfa-8530	102	29	.	.	PUNCT
ajfa-8530	103	1	it	it	PRON
ajfa-8530	103	2	is	be	AUX
ajfa-8530	103	3	helpful	helpful	ADJ
ajfa-8530	103	4	to	to	PART
ajfa-8530	103	5	acquire	acquire	VERB
ajfa-8530	103	6	the	the	DET
ajfa-8530	103	7	actual	actual	ADJ
ajfa-8530	103	8	state	state	NOUN
ajfa-8530	103	9	of	of	ADP
ajfa-8530	103	10	phenomenon	phenomenon	NOUN
ajfa-8530	103	11	under	under	ADP
ajfa-8530	103	12	study	study	NOUN
ajfa-8530	103	13	.	.	PUNCT
ajfa-8530	104	1	data	datum	NOUN
ajfa-8530	104	2	were	be	AUX
ajfa-8530	104	3	collected	collect	VERB
ajfa-8530	104	4	from	from	ADP
ajfa-8530	104	5	the	the	DET
ajfa-8530	104	6	industrial	industrial	ADJ
ajfa-8530	104	7	sector	sector	NOUN
ajfa-8530	104	8	only	only	ADV
ajfa-8530	104	9	because	because	SCONJ
ajfa-8530	104	10	this	this	DET
ajfa-8530	104	11	sector	sector	NOUN
ajfa-8530	104	12	makes	make	VERB
ajfa-8530	104	13	up	up	ADP
ajfa-8530	104	14	48	48	NUM
ajfa-8530	104	15	%	%	NOUN
ajfa-8530	104	16	of	of	ADP
ajfa-8530	104	17	amman	amman	PROPN
ajfa-8530	104	18	stock	stock	PROPN
ajfa-8530	104	19	exchange	exchange	PROPN
ajfa-8530	104	20	(	(	PUNCT
ajfa-8530	104	21	ase	ase	NOUN
ajfa-8530	104	22	)	)	PUNCT
ajfa-8530	104	23	,	,	PUNCT
ajfa-8530	104	24	the	the	DET
ajfa-8530	104	25	financial	financial	ADJ
ajfa-8530	104	26	sector	sector	NOUN
ajfa-8530	104	27	was	be	AUX
ajfa-8530	104	28	excluded	exclude	VERB
ajfa-8530	104	29	because	because	SCONJ
ajfa-8530	104	30	it	it	PRON
ajfa-8530	104	31	has	have	VERB
ajfa-8530	104	32	different	different	ADJ
ajfa-8530	104	33	regulations	regulation	NOUN
ajfa-8530	104	34	and	and	CCONJ
ajfa-8530	104	35	corporate	corporate	ADJ
ajfa-8530	104	36	governance	governance	NOUN
ajfa-8530	104	37	code	code	NOUN
ajfa-8530	104	38	.	.	PUNCT
ajfa-8530	105	1	to	to	PART
ajfa-8530	105	2	choose	choose	VERB
ajfa-8530	105	3	the	the	DET
ajfa-8530	105	4	companies	company	NOUN
ajfa-8530	105	5	relevant	relevant	ADJ
ajfa-8530	105	6	to	to	ADP
ajfa-8530	105	7	the	the	DET
ajfa-8530	105	8	study	study	NOUN
ajfa-8530	105	9	,	,	PUNCT
ajfa-8530	105	10	they	they	PRON
ajfa-8530	105	11	had	have	VERB
ajfa-8530	105	12	to	to	PART
ajfa-8530	105	13	meet	meet	VERB
ajfa-8530	105	14	two	two	NUM
ajfa-8530	105	15	conditions	condition	NOUN
ajfa-8530	105	16	:	:	PUNCT
ajfa-8530	106	1	1	1	X
ajfa-8530	106	2	.	.	X
ajfa-8530	106	3	the	the	DET
ajfa-8530	106	4	company	company	NOUN
ajfa-8530	106	5	has	have	VERB
ajfa-8530	106	6	financial	financial	ADJ
ajfa-8530	106	7	statements	statement	NOUN
ajfa-8530	106	8	data	datum	NOUN
ajfa-8530	106	9	for	for	ADP
ajfa-8530	106	10	the	the	DET
ajfa-8530	106	11	study	study	NOUN
ajfa-8530	106	12	period	period	NOUN
ajfa-8530	106	13	.	.	PUNCT
ajfa-8530	107	1	companies	company	NOUN
ajfa-8530	107	2	that	that	PRON
ajfa-8530	107	3	are	be	AUX
ajfa-8530	107	4	newly	newly	ADV
ajfa-8530	107	5	listed	list	VERB
ajfa-8530	107	6	or	or	CCONJ
ajfa-8530	107	7	delisted	delist	VERB
ajfa-8530	107	8	during	during	ADP
ajfa-8530	107	9	the	the	DET
ajfa-8530	107	10	study	study	NOUN
ajfa-8530	107	11	period	period	NOUN
ajfa-8530	107	12	were	be	AUX
ajfa-8530	107	13	excluded	exclude	VERB
ajfa-8530	107	14	.	.	PUNCT
ajfa-8530	108	1	2	2	X
ajfa-8530	108	2	.	.	X
ajfa-8530	108	3	the	the	DET
ajfa-8530	108	4	companies	company	NOUN
ajfa-8530	108	5	traded	trade	VERB
ajfa-8530	108	6	regularly	regularly	ADV
ajfa-8530	108	7	in	in	ADP
ajfa-8530	108	8	the	the	DET
ajfa-8530	108	9	ase	ase	NOUN
ajfa-8530	108	10	during	during	ADP
ajfa-8530	108	11	the	the	DET
ajfa-8530	108	12	study	study	NOUN
ajfa-8530	108	13	period	period	NOUN
ajfa-8530	108	14	.	.	PUNCT
ajfa-8530	109	1	3.1	3.1	NUM
ajfa-8530	109	2	measurement	measurement	NOUN
ajfa-8530	109	3	this	this	DET
ajfa-8530	109	4	study	study	NOUN
ajfa-8530	109	5	has	have	AUX
ajfa-8530	109	6	used	use	VERB
ajfa-8530	109	7	many	many	ADJ
ajfa-8530	109	8	proxies	proxy	NOUN
ajfa-8530	109	9	to	to	PART
ajfa-8530	109	10	measure	measure	VERB
ajfa-8530	109	11	the	the	DET
ajfa-8530	109	12	dependent	dependent	ADJ
ajfa-8530	109	13	and	and	CCONJ
ajfa-8530	109	14	independent	independent	ADJ
ajfa-8530	109	15	variables	variable	NOUN
ajfa-8530	109	16	.	.	PUNCT
ajfa-8530	110	1	the	the	DET
ajfa-8530	110	2	audit	audit	NOUN
ajfa-8530	110	3	committee	committee	NOUN
ajfa-8530	110	4	characteristics	characteristic	NOUN
ajfa-8530	110	5	as	as	SCONJ
ajfa-8530	110	6	mentioned	mention	VERB
ajfa-8530	110	7	in	in	ADP
ajfa-8530	110	8	jordanian	jordanian	PROPN
ajfa-8530	110	9	code	code	NOUN
ajfa-8530	110	10	of	of	ADP
ajfa-8530	110	11	conduct	conduct	NOUN
ajfa-8530	110	12	are	be	AUX
ajfa-8530	110	13	audit	audit	NOUN
ajfa-8530	110	14	committee	committee	NOUN
ajfa-8530	110	15	size	size	NOUN
ajfa-8530	110	16	,	,	PUNCT
ajfa-8530	110	17	audit	audit	NOUN
ajfa-8530	110	18	committee	committee	NOUN
ajfa-8530	110	19	composition	composition	NOUN
ajfa-8530	110	20	,	,	PUNCT
ajfa-8530	110	21	meeting	meeting	NOUN
ajfa-8530	110	22	frequency	frequency	NOUN
ajfa-8530	110	23	,	,	PUNCT
ajfa-8530	110	24	and	and	CCONJ
ajfa-8530	110	25	financial	financial	ADJ
ajfa-8530	110	26	literacy	literacy	NOUN
ajfa-8530	110	27	.	.	PUNCT
ajfa-8530	111	1	this	this	DET
ajfa-8530	111	2	study	study	NOUN
ajfa-8530	111	3	used	use	VERB
ajfa-8530	111	4	the	the	DET
ajfa-8530	111	5	audit	audit	NOUN
ajfa-8530	111	6	firm	firm	NOUN
ajfa-8530	111	7	size	size	NOUN
ajfa-8530	111	8	as	as	ADP
ajfa-8530	111	9	a	a	DET
ajfa-8530	111	10	proxy	proxy	NOUN
ajfa-8530	111	11	to	to	PART
ajfa-8530	111	12	measure	measure	VERB
ajfa-8530	111	13	audit	audit	NOUN
ajfa-8530	111	14	quality	quality	NOUN
ajfa-8530	111	15	.	.	PUNCT
ajfa-8530	112	1	these	these	DET
ajfa-8530	112	2	measurements	measurement	NOUN
ajfa-8530	112	3	are	be	AUX
ajfa-8530	112	4	explained	explain	VERB
ajfa-8530	112	5	below	below	ADV
ajfa-8530	112	6	:	:	PUNCT
ajfa-8530	112	7	measurement	measurement	NOUN
ajfa-8530	112	8	audit	audit	PROPN
ajfa-8530	112	9	committee	committee	NOUN
ajfa-8530	112	10	size	size	VERB
ajfa-8530	112	11	the	the	DET
ajfa-8530	112	12	number	number	NOUN
ajfa-8530	112	13	of	of	ADP
ajfa-8530	112	14	audit	audit	NOUN
ajfa-8530	112	15	committee	committee	NOUN
ajfa-8530	112	16	members	member	NOUN
ajfa-8530	112	17	audit	audit	PROPN
ajfa-8530	112	18	committee	committee	NOUN
ajfa-8530	112	19	composition	composition	NOUN
ajfa-8530	112	20	the	the	DET
ajfa-8530	112	21	ratio	ratio	NOUN
ajfa-8530	112	22	of	of	ADP
ajfa-8530	112	23	non	non	ADJ
ajfa-8530	112	24	-	-	ADJ
ajfa-8530	112	25	executives	executive	NOUN
ajfa-8530	112	26	members	member	NOUN
ajfa-8530	112	27	meeting	meet	VERB
ajfa-8530	112	28	frequency	frequency	VERB
ajfa-8530	112	29	the	the	DET
ajfa-8530	112	30	number	number	NOUN
ajfa-8530	112	31	of	of	ADP
ajfa-8530	112	32	meeting	meeting	NOUN
ajfa-8530	112	33	held	hold	VERB
ajfa-8530	112	34	per	per	ADP
ajfa-8530	112	35	year	year	NOUN
ajfa-8530	112	36	financial	financial	ADJ
ajfa-8530	112	37	literacy	literacy	NOUN
ajfa-8530	112	38	the	the	DET
ajfa-8530	112	39	number	number	NOUN
ajfa-8530	112	40	of	of	ADP
ajfa-8530	112	41	members	member	NOUN
ajfa-8530	112	42	who	who	PRON
ajfa-8530	112	43	have	have	VERB
ajfa-8530	112	44	a	a	DET
ajfa-8530	112	45	financial	financial	ADJ
ajfa-8530	112	46	knowledge	knowledge	NOUN
ajfa-8530	112	47	audit	audit	NOUN
ajfa-8530	112	48	quality	quality	NOUN
ajfa-8530	112	49	1	1	NUM
ajfa-8530	112	50	=	=	SYM
ajfa-8530	112	51	big	big	ADJ
ajfa-8530	112	52	4	4	NUM
ajfa-8530	112	53	audit	audit	NOUN
ajfa-8530	112	54	firm	firm	NOUN
ajfa-8530	112	55	0	0	NUM
ajfa-8530	113	1	=	=	SYM
ajfa-8530	113	2	non	non	X
ajfa-8530	113	3	big	big	ADJ
ajfa-8530	113	4	4	4	NUM
ajfa-8530	113	5	audit	audit	NOUN
ajfa-8530	113	6	firm	firm	ADJ
ajfa-8530	113	7	profitability	profitability	NOUN
ajfa-8530	113	8	gross	gross	ADJ
ajfa-8530	113	9	profit	profit	NOUN
ajfa-8530	113	10	margin	margin	NOUN
ajfa-8530	113	11	:	:	PUNCT
ajfa-8530	113	12	the	the	DET
ajfa-8530	113	13	gross	gross	ADJ
ajfa-8530	113	14	profit	profit	NOUN
ajfa-8530	113	15	margin	margin	NOUN
ajfa-8530	113	16	is	be	AUX
ajfa-8530	113	17	calculated	calculate	VERB
ajfa-8530	113	18	as	as	SCONJ
ajfa-8530	113	19	follows	follow	VERB
ajfa-8530	113	20	:	:	PUNCT
ajfa-8530	113	21	(	(	PUNCT
ajfa-8530	113	22	sales	sale	NOUN
ajfa-8530	113	23	–	–	PUNCT
ajfa-8530	113	24	cost	cost	NOUN
ajfa-8530	113	25	of	of	ADP
ajfa-8530	113	26	goods	good	NOUN
ajfa-8530	113	27	sold	sell	VERB
ajfa-8530	113	28	)	)	PUNCT
ajfa-8530	113	29	/	/	SYM
ajfa-8530	113	30	sales	sale	NOUN
ajfa-8530	113	31	3.2	3.2	NUM
ajfa-8530	113	32	population	population	NOUN
ajfa-8530	113	33	and	and	CCONJ
ajfa-8530	113	34	sample	sample	NOUN
ajfa-8530	113	35	selection	selection	NOUN
ajfa-8530	113	36	sekaranand	sekaranand	NOUN
ajfa-8530	113	37	bougie(2013	bougie(2013	NUM
ajfa-8530	113	38	)	)	PUNCT
ajfa-8530	113	39	refer	refer	VERB
ajfa-8530	113	40	to	to	ADP
ajfa-8530	113	41	population	population	NOUN
ajfa-8530	113	42	as	as	ADP
ajfa-8530	113	43	the	the	DET
ajfa-8530	113	44	entire	entire	ADJ
ajfa-8530	113	45	group	group	NOUN
ajfa-8530	113	46	,	,	PUNCT
ajfa-8530	113	47	events	event	NOUN
ajfa-8530	113	48	,	,	PUNCT
ajfa-8530	113	49	or	or	CCONJ
ajfa-8530	113	50	things	thing	NOUN
ajfa-8530	113	51	of	of	ADP
ajfa-8530	113	52	interest	interest	NOUN
ajfa-8530	113	53	that	that	PRON
ajfa-8530	113	54	the	the	DET
ajfa-8530	113	55	researcher	researcher	NOUN
ajfa-8530	113	56	wishes	wish	VERB
ajfa-8530	113	57	to	to	PART
ajfa-8530	113	58	investigate	investigate	VERB
ajfa-8530	113	59	,	,	PUNCT
ajfa-8530	113	60	and	and	CCONJ
ajfa-8530	113	61	the	the	DET
ajfa-8530	113	62	sample	sample	NOUN
ajfa-8530	113	63	is	be	AUX
ajfa-8530	113	64	a	a	DET
ajfa-8530	113	65	subset	subset	NOUN
ajfa-8530	113	66	of	of	ADP
ajfa-8530	113	67	the	the	DET
ajfa-8530	113	68	population	population	NOUN
ajfa-8530	113	69	.	.	PUNCT
ajfa-8530	114	1	in	in	ADP
ajfa-8530	114	2	this	this	DET
ajfa-8530	114	3	study	study	NOUN
ajfa-8530	114	4	,	,	PUNCT
ajfa-8530	114	5	the	the	DET
ajfa-8530	114	6	population	population	NOUN
ajfa-8530	114	7	is	be	AUX
ajfa-8530	114	8	industrial	industrial	ADJ
ajfa-8530	114	9	sector	sector	NOUN
ajfa-8530	114	10	which	which	PRON
ajfa-8530	114	11	consisted	consist	VERB
ajfa-8530	114	12	from	from	ADP
ajfa-8530	114	13	91	91	NUM
ajfa-8530	114	14	companies	company	NOUN
ajfa-8530	114	15	.	.	PUNCT
ajfa-8530	115	1	out	out	ADP
ajfa-8530	115	2	of	of	ADP
ajfa-8530	115	3	91	91	NUM
ajfa-8530	115	4	asian	asian	ADJ
ajfa-8530	115	5	journal	journal	NOUN
ajfa-8530	115	6	of	of	ADP
ajfa-8530	115	7	finance	finance	PROPN
ajfa-8530	115	8	&	&	CCONJ
ajfa-8530	115	9	accounting	accounting	PROPN
ajfa-8530	115	10	issn	issn	PROPN
ajfa-8530	115	11	1946	1946	NUM
ajfa-8530	115	12	-	-	PUNCT
ajfa-8530	115	13	052x	052x	NOUN
ajfa-8530	115	14	2015	2015	NUM
ajfa-8530	115	15	,	,	PUNCT
ajfa-8530	115	16	vol	vol	NOUN
ajfa-8530	115	17	.	.	PROPN
ajfa-8530	115	18	7	7	NUM
ajfa-8530	115	19	,	,	PUNCT
ajfa-8530	115	20	no	no	INTJ
ajfa-8530	115	21	.	.	NOUN
ajfa-8530	115	22	2	2	NUM
ajfa-8530	115	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	115	24	221	221	NUM
ajfa-8530	115	25	companies	company	NOUN
ajfa-8530	115	26	,	,	PUNCT
ajfa-8530	115	27	22	22	NUM
ajfa-8530	115	28	companies	company	NOUN
ajfa-8530	115	29	were	be	AUX
ajfa-8530	115	30	excluded	exclude	VERB
ajfa-8530	115	31	because	because	SCONJ
ajfa-8530	115	32	they	they	PRON
ajfa-8530	115	33	did	do	AUX
ajfa-8530	115	34	not	not	PART
ajfa-8530	115	35	meet	meet	VERB
ajfa-8530	115	36	the	the	DET
ajfa-8530	115	37	abovementioned	abovementioned	ADJ
ajfa-8530	115	38	conditions	condition	NOUN
ajfa-8530	115	39	.	.	PUNCT
ajfa-8530	116	1	4	4	X
ajfa-8530	116	2	.	.	X
ajfa-8530	116	3	hypotheses	hypothesis	NOUN
ajfa-8530	116	4	of	of	ADP
ajfa-8530	116	5	the	the	DET
ajfa-8530	116	6	study	study	NOUN
ajfa-8530	116	7	based	base	VERB
ajfa-8530	116	8	on	on	ADP
ajfa-8530	116	9	the	the	DET
ajfa-8530	116	10	aforementioned	aforementione	VERB
ajfa-8530	116	11	argument	argument	NOUN
ajfa-8530	116	12	and	and	CCONJ
ajfa-8530	116	13	previous	previous	ADJ
ajfa-8530	116	14	studies	study	NOUN
ajfa-8530	116	15	results	result	NOUN
ajfa-8530	116	16	,	,	PUNCT
ajfa-8530	116	17	and	and	CCONJ
ajfa-8530	116	18	following	follow	VERB
ajfa-8530	116	19	agency	agency	NOUN
ajfa-8530	116	20	theory	theory	NOUN
ajfa-8530	116	21	assumptions	assumption	NOUN
ajfa-8530	116	22	,	,	PUNCT
ajfa-8530	116	23	the	the	DET
ajfa-8530	116	24	hypotheses	hypothesis	NOUN
ajfa-8530	116	25	of	of	ADP
ajfa-8530	116	26	this	this	DET
ajfa-8530	116	27	study	study	NOUN
ajfa-8530	116	28	are	be	AUX
ajfa-8530	116	29	formulated	formulate	VERB
ajfa-8530	116	30	as	as	ADP
ajfa-8530	116	31	following	follow	VERB
ajfa-8530	116	32	:	:	PUNCT
ajfa-8530	116	33	h1	h1	NOUN
ajfa-8530	116	34	:	:	PUNCT
ajfa-8530	116	35	there	there	PRON
ajfa-8530	116	36	is	be	VERB
ajfa-8530	116	37	a	a	DET
ajfa-8530	116	38	significant	significant	ADJ
ajfa-8530	116	39	relationship	relationship	NOUN
ajfa-8530	116	40	between	between	ADP
ajfa-8530	116	41	audit	audit	NOUN
ajfa-8530	116	42	committee	committee	NOUN
ajfa-8530	116	43	size	size	NOUN
ajfa-8530	116	44	and	and	CCONJ
ajfa-8530	116	45	company	company	NOUN
ajfa-8530	116	46	’s	’s	PART
ajfa-8530	116	47	profitability	profitability	NOUN
ajfa-8530	116	48	.	.	PUNCT
ajfa-8530	117	1	h2	h2	NOUN
ajfa-8530	117	2	there	there	PRON
ajfa-8530	117	3	is	be	VERB
ajfa-8530	117	4	a	a	DET
ajfa-8530	117	5	significant	significant	ADJ
ajfa-8530	117	6	relationship	relationship	NOUN
ajfa-8530	117	7	between	between	ADP
ajfa-8530	117	8	the	the	DET
ajfa-8530	117	9	composition	composition	NOUN
ajfa-8530	117	10	of	of	ADP
ajfa-8530	117	11	non	non	ADJ
ajfa-8530	117	12	-	-	ADJ
ajfa-8530	117	13	executive	executive	ADJ
ajfa-8530	117	14	directors	director	NOUN
ajfa-8530	117	15	in	in	ADP
ajfa-8530	117	16	audit	audit	NOUN
ajfa-8530	117	17	committee	committee	NOUN
ajfa-8530	117	18	and	and	CCONJ
ajfa-8530	117	19	company	company	NOUN
ajfa-8530	117	20	’s	’s	PART
ajfa-8530	117	21	profitability	profitability	NOUN
ajfa-8530	117	22	.	.	PUNCT
ajfa-8530	118	1	h3	h3	NOUN
ajfa-8530	118	2	:	:	PUNCT
ajfa-8530	118	3	there	there	PRON
ajfa-8530	118	4	is	be	VERB
ajfa-8530	118	5	a	a	DET
ajfa-8530	118	6	significant	significant	ADJ
ajfa-8530	118	7	relationship	relationship	NOUN
ajfa-8530	118	8	between	between	ADP
ajfa-8530	118	9	the	the	DET
ajfa-8530	118	10	frequency	frequency	NOUN
ajfa-8530	118	11	of	of	ADP
ajfa-8530	118	12	audit	audit	NOUN
ajfa-8530	118	13	committee	committee	NOUN
ajfa-8530	118	14	’s	’s	PART
ajfa-8530	118	15	meeting	meeting	NOUN
ajfa-8530	118	16	and	and	CCONJ
ajfa-8530	118	17	company	company	NOUN
ajfa-8530	118	18	’s	’s	PART
ajfa-8530	118	19	profitability	profitability	NOUN
ajfa-8530	118	20	.	.	PUNCT
ajfa-8530	119	1	h4	h4	NOUN
ajfa-8530	119	2	:	:	PUNCT
ajfa-8530	119	3	there	there	PRON
ajfa-8530	119	4	is	be	VERB
ajfa-8530	119	5	a	a	DET
ajfa-8530	119	6	significant	significant	ADJ
ajfa-8530	119	7	relationship	relationship	NOUN
ajfa-8530	119	8	between	between	ADP
ajfa-8530	119	9	the	the	DET
ajfa-8530	119	10	financial	financial	ADJ
ajfa-8530	119	11	literacy	literacy	NOUN
ajfa-8530	119	12	of	of	ADP
ajfa-8530	119	13	audit	audit	NOUN
ajfa-8530	119	14	committee	committee	NOUN
ajfa-8530	119	15	’s	’s	PART
ajfa-8530	119	16	members	member	NOUN
ajfa-8530	119	17	and	and	CCONJ
ajfa-8530	119	18	company	company	NOUN
ajfa-8530	119	19	’s	’s	PART
ajfa-8530	119	20	profitability	profitability	NOUN
ajfa-8530	119	21	.	.	PUNCT
ajfa-8530	120	1	h5	h5	PROPN
ajfa-8530	120	2	:	:	PUNCT
ajfa-8530	120	3	there	there	PRON
ajfa-8530	120	4	is	be	VERB
ajfa-8530	120	5	a	a	DET
ajfa-8530	120	6	significant	significant	ADJ
ajfa-8530	120	7	relationship	relationship	NOUN
ajfa-8530	120	8	between	between	ADP
ajfa-8530	120	9	audit	audit	NOUN
ajfa-8530	120	10	quality	quality	NOUN
ajfa-8530	120	11	and	and	CCONJ
ajfa-8530	120	12	company	company	NOUN
ajfa-8530	120	13	’s	’s	PART
ajfa-8530	120	14	profitability	profitability	NOUN
ajfa-8530	120	15	the	the	DET
ajfa-8530	120	16	model	model	NOUN
ajfa-8530	120	17	used	use	VERB
ajfa-8530	120	18	to	to	PART
ajfa-8530	120	19	test	test	VERB
ajfa-8530	120	20	the	the	DET
ajfa-8530	120	21	above	above	ADJ
ajfa-8530	120	22	hypotheses	hypothesis	NOUN
ajfa-8530	120	23	is	be	AUX
ajfa-8530	120	24	as	as	SCONJ
ajfa-8530	120	25	follows	follow	VERB
ajfa-8530	120	26	:	:	PUNCT
ajfa-8530	120	27	profit	profit	NOUN
ajfa-8530	120	28	=	=	PUNCT
ajfa-8530	120	29	α	α	PROPN
ajfa-8530	120	30	+	+	CCONJ
ajfa-8530	120	31	β1	β1	PROPN
ajfa-8530	120	32	acsize	acsize	NOUN
ajfa-8530	120	33	+	+	CCONJ
ajfa-8530	120	34	β2	β2	NOUN
ajfa-8530	120	35	accomp	accomp	NOUN
ajfa-8530	120	36	+	+	CCONJ
ajfa-8530	120	37	β3	β3	VERB
ajfa-8530	120	38	acmeet	acmeet	NOUN
ajfa-8530	120	39	+	+	CCONJ
ajfa-8530	120	40	β4aclitr	β4aclitr	NOUN
ajfa-8530	120	41	+	+	CCONJ
ajfa-8530	120	42	β5aufsize	β5aufsize	NOUN
ajfa-8530	120	43	+	+	CCONJ
ajfa-8530	120	44	ε	ε	PROPN
ajfa-8530	120	45	where	where	SCONJ
ajfa-8530	120	46	:	:	PUNCT
ajfa-8530	120	47	profit	profit	NOUN
ajfa-8530	120	48	profitability	profitability	NOUN
ajfa-8530	120	49	accomp	accomp	NOUN
ajfa-8530	120	50	size	size	NOUN
ajfa-8530	120	51	of	of	ADP
ajfa-8530	120	52	audit	audit	NOUN
ajfa-8530	120	53	committee	committee	NOUN
ajfa-8530	120	54	acmeet	acmeet	ADP
ajfa-8530	120	55	the	the	DET
ajfa-8530	120	56	frequency	frequency	NOUN
ajfa-8530	120	57	of	of	ADP
ajfa-8530	120	58	audit	audit	NOUN
ajfa-8530	120	59	committee	committee	NOUN
ajfa-8530	120	60	meeting	meeting	NOUN
ajfa-8530	120	61	aclitr	aclitr	PROPN
ajfa-8530	120	62	financial	financial	ADJ
ajfa-8530	120	63	literacy	literacy	NOUN
ajfa-8530	120	64	of	of	ADP
ajfa-8530	120	65	audit	audit	NOUN
ajfa-8530	120	66	committee	committee	NOUN
ajfa-8530	120	67	members	member	NOUN
ajfa-8530	120	68	aufsize	aufsize	VERB
ajfa-8530	120	69	audit	audit	NOUN
ajfa-8530	120	70	firm	firm	ADJ
ajfa-8530	120	71	size	size	NOUN
ajfa-8530	120	72	α	α	NOUN
ajfa-8530	120	73	=	=	SYM
ajfa-8530	120	74	ε	ε	PROPN
ajfa-8530	120	75	=	=	SYM
ajfa-8530	120	76	constant	constant	ADJ
ajfa-8530	120	77	;	;	PUNCT
ajfa-8530	120	78	and	and	CCONJ
ajfa-8530	120	79	disturbance	disturbance	NOUN
ajfa-8530	120	80	term	term	NOUN
ajfa-8530	120	81	.	.	PUNCT
ajfa-8530	121	1	5	5	X
ajfa-8530	121	2	.	.	X
ajfa-8530	121	3	hypotheses	hypothesis	NOUN
ajfa-8530	121	4	testing	test	VERB
ajfa-8530	121	5	before	before	ADP
ajfa-8530	121	6	testing	test	VERB
ajfa-8530	121	7	the	the	DET
ajfa-8530	121	8	hypotheses	hypothesis	NOUN
ajfa-8530	121	9	testing	testing	NOUN
ajfa-8530	121	10	,	,	PUNCT
ajfa-8530	121	11	this	this	DET
ajfa-8530	121	12	study	study	NOUN
ajfa-8530	121	13	has	have	AUX
ajfa-8530	121	14	checked	check	VERB
ajfa-8530	121	15	linearity	linearity	NOUN
ajfa-8530	121	16	,	,	PUNCT
ajfa-8530	121	17	normality	normality	NOUN
ajfa-8530	121	18	,	,	PUNCT
ajfa-8530	121	19	and	and	CCONJ
ajfa-8530	121	20	homoscedasticity	homoscedasticity	NOUN
ajfa-8530	121	21	.	.	PUNCT
ajfa-8530	122	1	the	the	DET
ajfa-8530	122	2	need	need	NOUN
ajfa-8530	122	3	for	for	ADP
ajfa-8530	122	4	normally	normally	ADV
ajfa-8530	122	5	distributed	distribute	VERB
ajfa-8530	122	6	data	data	NOUN
ajfa-8530	122	7	is	be	AUX
ajfa-8530	122	8	because	because	SCONJ
ajfa-8530	122	9	the	the	DET
ajfa-8530	122	10	correlation	correlation	NOUN
ajfa-8530	122	11	represents	represent	VERB
ajfa-8530	122	12	a	a	DET
ajfa-8530	122	13	linear	linear	ADJ
ajfa-8530	122	14	association	association	NOUN
ajfa-8530	122	15	between	between	ADP
ajfa-8530	122	16	the	the	DET
ajfa-8530	122	17	variables	variable	NOUN
ajfa-8530	122	18	while	while	SCONJ
ajfa-8530	122	19	the	the	DET
ajfa-8530	122	20	nonlinear	nonlinear	ADJ
ajfa-8530	122	21	association	association	NOUN
ajfa-8530	122	22	is	be	AUX
ajfa-8530	122	23	not	not	PART
ajfa-8530	122	24	represented	represent	VERB
ajfa-8530	122	25	.	.	PUNCT
ajfa-8530	123	1	so	so	ADV
ajfa-8530	123	2	the	the	DET
ajfa-8530	123	3	scatter	scatter	NOUN
ajfa-8530	123	4	plots	plot	NOUN
ajfa-8530	123	5	should	should	AUX
ajfa-8530	123	6	express	express	VERB
ajfa-8530	123	7	the	the	DET
ajfa-8530	123	8	normal	normal	ADJ
ajfa-8530	123	9	line	line	NOUN
ajfa-8530	123	10	for	for	ADP
ajfa-8530	123	11	the	the	DET
ajfa-8530	123	12	independent	independent	ADJ
ajfa-8530	123	13	and	and	CCONJ
ajfa-8530	123	14	dependent	dependent	ADJ
ajfa-8530	123	15	variables	variable	NOUN
ajfa-8530	123	16	.	.	PUNCT
ajfa-8530	124	1	according	accord	VERB
ajfa-8530	124	2	to	to	ADP
ajfa-8530	124	3	hair	hair	NOUN
ajfa-8530	124	4	et	et	PROPN
ajfa-8530	124	5	al	al	PROPN
ajfa-8530	124	6	.	.	PROPN
ajfa-8530	125	1	(	(	PUNCT
ajfa-8530	125	2	2010	2010	NUM
ajfa-8530	125	3	)	)	PUNCT
ajfa-8530	125	4	,	,	PUNCT
ajfa-8530	125	5	testing	test	VERB
ajfa-8530	125	6	the	the	DET
ajfa-8530	125	7	normality	normality	NOUN
ajfa-8530	125	8	of	of	ADP
ajfa-8530	125	9	the	the	DET
ajfa-8530	125	10	data	datum	NOUN
ajfa-8530	125	11	can	can	AUX
ajfa-8530	125	12	be	be	AUX
ajfa-8530	125	13	done	do	VERB
ajfa-8530	125	14	by	by	ADP
ajfa-8530	125	15	exploring	explore	VERB
ajfa-8530	125	16	skewness	skewness	NOUN
ajfa-8530	125	17	and	and	CCONJ
ajfa-8530	125	18	kurtosis	kurtosis	VERB
ajfa-8530	125	19	ratio	ratio	NOUN
ajfa-8530	125	20	.	.	PUNCT
ajfa-8530	126	1	normality	normality	NOUN
ajfa-8530	126	2	is	be	AUX
ajfa-8530	126	3	assumed	assume	VERB
ajfa-8530	126	4	when	when	SCONJ
ajfa-8530	126	5	the	the	DET
ajfa-8530	126	6	skewness	skewness	NOUN
ajfa-8530	126	7	and	and	CCONJ
ajfa-8530	126	8	the	the	DET
ajfa-8530	126	9	kurtosis	kurtosis	NOUN
ajfa-8530	126	10	are	be	AUX
ajfa-8530	126	11	between	between	ADP
ajfa-8530	126	12	±	±	NUM
ajfa-8530	126	13	1.96	1.96	NUM
ajfa-8530	126	14	at	at	ADP
ajfa-8530	126	15	alpha	alpha	NOUN
ajfa-8530	126	16	value	value	NOUN
ajfa-8530	126	17	.05	.05	NUM
ajfa-8530	126	18	and	and	CCONJ
ajfa-8530	126	19	±2.58	±2.58	VERB
ajfa-8530	126	20	at	at	ADP
ajfa-8530	126	21	alpha	alpha	NOUN
ajfa-8530	126	22	.01	.01	NUM
ajfa-8530	126	23	,	,	PUNCT
ajfa-8530	126	24	respectively	respectively	ADV
ajfa-8530	126	25	.	.	PUNCT
ajfa-8530	127	1	the	the	DET
ajfa-8530	127	2	values	value	NOUN
ajfa-8530	127	3	of	of	ADP
ajfa-8530	127	4	skewness	skewness	NOUN
ajfa-8530	127	5	and	and	CCONJ
ajfa-8530	127	6	kurtosis	kurtosis	NOUN
ajfa-8530	127	7	indicate	indicate	VERB
ajfa-8530	127	8	that	that	SCONJ
ajfa-8530	127	9	the	the	DET
ajfa-8530	127	10	data	datum	NOUN
ajfa-8530	127	11	were	be	AUX
ajfa-8530	127	12	normally	normally	ADV
ajfa-8530	127	13	distributed	distribute	VERB
ajfa-8530	127	14	.	.	PUNCT
ajfa-8530	128	1	the	the	DET
ajfa-8530	128	2	results	result	NOUN
ajfa-8530	128	3	of	of	ADP
ajfa-8530	128	4	multiple	multiple	ADJ
ajfa-8530	128	5	regression	regression	NOUN
ajfa-8530	128	6	showed	show	VERB
ajfa-8530	128	7	that	that	SCONJ
ajfa-8530	128	8	r2	r2	PROPN
ajfa-8530	128	9	is	be	AUX
ajfa-8530	128	10	0.319	0.319	NUM
ajfa-8530	128	11	that	that	PRON
ajfa-8530	128	12	means	mean	VERB
ajfa-8530	128	13	the	the	DET
ajfa-8530	128	14	independent	independent	ADJ
ajfa-8530	128	15	variables	variable	NOUN
ajfa-8530	128	16	explain	explain	VERB
ajfa-8530	128	17	31.9	31.9	NUM
ajfa-8530	128	18	%	%	NOUN
ajfa-8530	128	19	of	of	ADP
ajfa-8530	128	20	dependent	dependent	ADJ
ajfa-8530	128	21	variable	variable	NOUN
ajfa-8530	128	22	as	as	SCONJ
ajfa-8530	128	23	shown	show	VERB
ajfa-8530	128	24	in	in	ADP
ajfa-8530	128	25	table	table	NOUN
ajfa-8530	128	26	1	1	NUM
ajfa-8530	128	27	below	below	ADV
ajfa-8530	128	28	.	.	PUNCT
ajfa-8530	129	1	asian	asian	ADJ
ajfa-8530	129	2	journal	journal	PROPN
ajfa-8530	129	3	of	of	ADP
ajfa-8530	129	4	finance	finance	PROPN
ajfa-8530	129	5	&	&	CCONJ
ajfa-8530	129	6	accounting	accounting	PROPN
ajfa-8530	129	7	issn	issn	PROPN
ajfa-8530	129	8	1946	1946	NUM
ajfa-8530	129	9	-	-	PUNCT
ajfa-8530	129	10	052x	052x	NOUN
ajfa-8530	129	11	2015	2015	NUM
ajfa-8530	129	12	,	,	PUNCT
ajfa-8530	129	13	vol	vol	NOUN
ajfa-8530	129	14	.	.	PROPN
ajfa-8530	129	15	7	7	NUM
ajfa-8530	129	16	,	,	PUNCT
ajfa-8530	129	17	no	no	INTJ
ajfa-8530	129	18	.	.	NOUN
ajfa-8530	129	19	2	2	NUM
ajfa-8530	129	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	129	21	222	222	NUM
ajfa-8530	129	22	table	table	NOUN
ajfa-8530	129	23	1	1	NUM
ajfa-8530	129	24	.	.	PUNCT
ajfa-8530	129	25	model	model	NOUN
ajfa-8530	129	26	summary	summary	NOUN
ajfa-8530	129	27	model	model	NOUN
ajfa-8530	129	28	r	r	PROPN
ajfa-8530	129	29	r	r	NOUN
ajfa-8530	129	30	square	square	ADJ
ajfa-8530	129	31	adjusted	adjust	VERB
ajfa-8530	129	32	r	r	NOUN
ajfa-8530	129	33	square	square	ADJ
ajfa-8530	129	34	std	std	NOUN
ajfa-8530	129	35	.	.	PUNCT
ajfa-8530	130	1	error	error	NOUN
ajfa-8530	130	2	of	of	ADP
ajfa-8530	130	3	the	the	DET
ajfa-8530	130	4	estimate	estimate	NOUN
ajfa-8530	130	5	1	1	NUM
ajfa-8530	130	6	.345a	.345a	PROPN
ajfa-8530	130	7	.319	.319	NUM
ajfa-8530	131	1	.299	.299	NUM
ajfa-8530	131	2	.038	.038	NUM
ajfa-8530	131	3	the	the	DET
ajfa-8530	131	4	results	result	NOUN
ajfa-8530	131	5	of	of	ADP
ajfa-8530	131	6	hypotheses	hypothesis	NOUN
ajfa-8530	131	7	testing	testing	NOUN
ajfa-8530	131	8	shows	show	VERB
ajfa-8530	131	9	there	there	PRON
ajfa-8530	131	10	is	be	VERB
ajfa-8530	131	11	a	a	DET
ajfa-8530	131	12	positive	positive	ADJ
ajfa-8530	131	13	relationship	relationship	NOUN
ajfa-8530	131	14	between	between	ADP
ajfa-8530	131	15	audit	audit	NOUN
ajfa-8530	131	16	committee	committee	NOUN
ajfa-8530	131	17	size	size	NOUN
ajfa-8530	131	18	,	,	PUNCT
ajfa-8530	131	19	audit	audit	NOUN
ajfa-8530	131	20	committee	committee	NOUN
ajfa-8530	131	21	meetings	meeting	NOUN
ajfa-8530	131	22	and	and	CCONJ
ajfa-8530	131	23	profitability	profitability	NOUN
ajfa-8530	131	24	.	.	PUNCT
ajfa-8530	132	1	while	while	SCONJ
ajfa-8530	132	2	there	there	PRON
ajfa-8530	132	3	is	be	VERB
ajfa-8530	132	4	no	no	DET
ajfa-8530	132	5	relationship	relationship	NOUN
ajfa-8530	132	6	between	between	ADP
ajfa-8530	132	7	audit	audit	NOUN
ajfa-8530	132	8	committee	committee	NOUN
ajfa-8530	132	9	composition	composition	NOUN
ajfa-8530	132	10	,	,	PUNCT
ajfa-8530	132	11	audit	audit	NOUN
ajfa-8530	132	12	committee	committee	NOUN
ajfa-8530	132	13	members	member	NOUN
ajfa-8530	132	14	literacy	literacy	NOUN
ajfa-8530	132	15	,	,	PUNCT
ajfa-8530	132	16	audit	audit	NOUN
ajfa-8530	132	17	quality	quality	NOUN
ajfa-8530	132	18	and	and	CCONJ
ajfa-8530	132	19	company	company	NOUN
ajfa-8530	132	20	’s	’s	PART
ajfa-8530	132	21	profitability	profitability	NOUN
ajfa-8530	132	22	.	.	PUNCT
ajfa-8530	133	1	table	table	NOUN
ajfa-8530	133	2	2	2	NUM
ajfa-8530	133	3	summarizes	summarize	NOUN
ajfa-8530	133	4	these	these	DET
ajfa-8530	133	5	results	result	NOUN
ajfa-8530	133	6	.	.	PUNCT
ajfa-8530	134	1	table	table	NOUN
ajfa-8530	134	2	2	2	NUM
ajfa-8530	134	3	.	.	NOUN
ajfa-8530	134	4	coefficients	coefficient	NOUN
ajfa-8530	134	5	model	model	PROPN
ajfa-8530	134	6	unstandardized	unstandardized	ADJ
ajfa-8530	134	7	coefficients	coefficient	NOUN
ajfa-8530	134	8	standardized	standardize	VERB
ajfa-8530	134	9	coefficients	coefficient	NOUN
ajfa-8530	134	10	t	t	PROPN
ajfa-8530	134	11	sig	sig	PROPN
ajfa-8530	134	12	.	.	PUNCT
ajfa-8530	135	1	b	b	X
ajfa-8530	135	2	std	std	PROPN
ajfa-8530	135	3	.	.	NOUN
ajfa-8530	135	4	error	error	NOUN
ajfa-8530	135	5	beta	beta	NOUN
ajfa-8530	135	6	1	1	NUM
ajfa-8530	135	7	(	(	PUNCT
ajfa-8530	135	8	constant	constant	ADJ
ajfa-8530	135	9	)	)	PUNCT
ajfa-8530	135	10	.320	.320	NUM
ajfa-8530	135	11	.024	.024	NUM
ajfa-8530	135	12	1.350	1.350	NUM
ajfa-8530	135	13	.018	.018	NUM
ajfa-8530	135	14	acsize	acsize	NOUN
ajfa-8530	135	15	.384	.384	NUM
ajfa-8530	135	16	.080	.080	NUM
ajfa-8530	135	17	.359	.359	NUM
ajfa-8530	135	18	2.007	2.007	NUM
ajfa-8530	135	19	.049	.049	NUM
ajfa-8530	135	20	accomp	accomp	NOUN
ajfa-8530	135	21	.162	.162	NUM
ajfa-8530	135	22	.134	.134	NUM
ajfa-8530	135	23	.344	.344	NUM
ajfa-8530	135	24	2.710	2.710	NUM
ajfa-8530	135	25	.102	.102	NUM
ajfa-8530	135	26	acmeet	acmeet	ADP
ajfa-8530	135	27	.198	.198	NUM
ajfa-8530	135	28	.158	.158	NUM
ajfa-8530	135	29	.181	.181	NUM
ajfa-8530	135	30	1.782	1.782	NUM
ajfa-8530	135	31	.038	.038	NUM
ajfa-8530	135	32	aclitr	aclitr	NOUN
ajfa-8530	135	33	.004	.004	NUM
ajfa-8530	135	34	.023	.023	NUM
ajfa-8530	135	35	.026	.026	NUM
ajfa-8530	135	36	.183	.183	NUM
ajfa-8530	135	37	.289	.289	NUM
ajfa-8530	135	38	aufsize	aufsize	VERB
ajfa-8530	135	39	.033	.033	NUM
ajfa-8530	135	40	.124	.124	NUM
ajfa-8530	135	41	.034	.034	NUM
ajfa-8530	135	42	.262	.262	NUM
ajfa-8530	135	43	.194	.194	NUM
ajfa-8530	135	44	dependent	dependent	ADJ
ajfa-8530	135	45	variable	variable	NOUN
ajfa-8530	135	46	:	:	PUNCT
ajfa-8530	135	47	profitability	profitability	NOUN
ajfa-8530	135	48	where	where	SCONJ
ajfa-8530	135	49	:	:	PUNCT
ajfa-8530	135	50	acsize	acsize	NOUN
ajfa-8530	135	51	audit	audit	NOUN
ajfa-8530	135	52	committee	committee	NOUN
ajfa-8530	135	53	size	size	NOUN
ajfa-8530	135	54	accomp	accomp	PROPN
ajfa-8530	135	55	audit	audit	PROPN
ajfa-8530	135	56	committee	committee	NOUN
ajfa-8530	135	57	composition	composition	NOUN
ajfa-8530	135	58	acmeet	acmeet	PROPN
ajfa-8530	135	59	audit	audit	NOUN
ajfa-8530	135	60	committee	committee	NOUN
ajfa-8530	135	61	meetings	meeting	NOUN
ajfa-8530	135	62	aclitr	aclitr	PROPN
ajfa-8530	135	63	audit	audit	PROPN
ajfa-8530	135	64	committee	committee	NOUN
ajfa-8530	135	65	members	member	NOUN
ajfa-8530	135	66	literacy	literacy	NOUN
ajfa-8530	135	67	aufsize	aufsize	VERB
ajfa-8530	135	68	audit	audit	NOUN
ajfa-8530	135	69	firm	firm	ADJ
ajfa-8530	135	70	size	size	NOUN
ajfa-8530	135	71	6	6	NUM
ajfa-8530	135	72	.	.	PUNCT
ajfa-8530	136	1	conclusions	conclusion	NOUN
ajfa-8530	136	2	this	this	DET
ajfa-8530	136	3	study	study	NOUN
ajfa-8530	136	4	aimed	aim	VERB
ajfa-8530	136	5	to	to	PART
ajfa-8530	136	6	test	test	VERB
ajfa-8530	136	7	the	the	DET
ajfa-8530	136	8	relationship	relationship	NOUN
ajfa-8530	136	9	between	between	ADP
ajfa-8530	136	10	audit	audit	NOUN
ajfa-8530	136	11	committee	committee	NOUN
ajfa-8530	136	12	’s	’s	PART
ajfa-8530	136	13	characteristics	characteristic	NOUN
ajfa-8530	136	14	,	,	PUNCT
ajfa-8530	136	15	external	external	ADJ
ajfa-8530	136	16	audit	audit	NOUN
ajfa-8530	136	17	quality	quality	NOUN
ajfa-8530	136	18	and	and	CCONJ
ajfa-8530	136	19	profitability	profitability	NOUN
ajfa-8530	136	20	empirically	empirically	ADV
ajfa-8530	136	21	.	.	PUNCT
ajfa-8530	137	1	in	in	ADP
ajfa-8530	137	2	doing	do	VERB
ajfa-8530	137	3	so	so	ADV
ajfa-8530	137	4	,	,	PUNCT
ajfa-8530	137	5	i	i	PRON
ajfa-8530	137	6	extracted	extract	VERB
ajfa-8530	137	7	data	datum	NOUN
ajfa-8530	137	8	from	from	ADP
ajfa-8530	137	9	companies	company	NOUN
ajfa-8530	137	10	’	'	PUNCT
ajfa-8530	137	11	annual	annual	ADJ
ajfa-8530	137	12	reports	report	NOUN
ajfa-8530	137	13	to	to	PART
ajfa-8530	137	14	measure	measure	VERB
ajfa-8530	137	15	the	the	DET
ajfa-8530	137	16	study	study	NOUN
ajfa-8530	137	17	variables	variable	VERB
ajfa-8530	137	18	.	.	PUNCT
ajfa-8530	138	1	the	the	DET
ajfa-8530	138	2	results	result	NOUN
ajfa-8530	138	3	of	of	ADP
ajfa-8530	138	4	the	the	DET
ajfa-8530	138	5	study	study	NOUN
ajfa-8530	138	6	supported	support	VERB
ajfa-8530	138	7	some	some	DET
ajfa-8530	138	8	previous	previous	ADJ
ajfa-8530	138	9	studies	study	NOUN
ajfa-8530	138	10	(	(	PUNCT
ajfa-8530	138	11	i.e.	i.e.	X
ajfa-8530	138	12	merawati	merawati	PROPN
ajfa-8530	138	13	(	(	PUNCT
ajfa-8530	138	14	2015	2015	NUM
ajfa-8530	138	15	)	)	PUNCT
ajfa-8530	138	16	vuko	vuko	NOUN
ajfa-8530	138	17	,	,	PUNCT
ajfa-8530	138	18	maretić	maretić	NOUN
ajfa-8530	138	19	,	,	PUNCT
ajfa-8530	138	20	and	and	CCONJ
ajfa-8530	138	21	čular	čular	ADJ
ajfa-8530	138	22	(	(	PUNCT
ajfa-8530	138	23	2015	2015	NUM
ajfa-8530	138	24	)	)	PUNCT
ajfa-8530	138	25	narwal	narwal	NOUN
ajfa-8530	138	26	and	and	CCONJ
ajfa-8530	138	27	jindal	jindal	PROPN
ajfa-8530	138	28	(	(	PUNCT
ajfa-8530	138	29	2015	2015	NUM
ajfa-8530	138	30	)	)	PUNCT
ajfa-8530	138	31	)	)	PUNCT
ajfa-8530	138	32	partially	partially	ADV
ajfa-8530	138	33	,	,	PUNCT
ajfa-8530	138	34	for	for	ADP
ajfa-8530	138	35	instance	instance	NOUN
ajfa-8530	138	36	,	,	PUNCT
ajfa-8530	138	37	merawati	merawati	PROPN
ajfa-8530	138	38	(	(	PUNCT
ajfa-8530	138	39	2015	2015	NUM
ajfa-8530	138	40	)	)	PUNCT
ajfa-8530	138	41	concluded	conclude	VERB
ajfa-8530	138	42	that	that	SCONJ
ajfa-8530	138	43	the	the	DET
ajfa-8530	138	44	audit	audit	NOUN
ajfa-8530	138	45	committee	committee	NOUN
ajfa-8530	138	46	,	,	PUNCT
ajfa-8530	138	47	the	the	DET
ajfa-8530	138	48	external	external	ADJ
ajfa-8530	138	49	audit	audit	NOUN
ajfa-8530	138	50	and	and	CCONJ
ajfa-8530	138	51	the	the	DET
ajfa-8530	138	52	corporate	corporate	ADJ
ajfa-8530	138	53	financial	financial	ADJ
ajfa-8530	138	54	soundness	soundness	NOUN
ajfa-8530	138	55	,	,	PUNCT
ajfa-8530	138	56	have	have	VERB
ajfa-8530	138	57	influences	influence	NOUN
ajfa-8530	138	58	on	on	ADP
ajfa-8530	138	59	the	the	DET
ajfa-8530	138	60	company	company	NOUN
ajfa-8530	138	61	’s	’s	PART
ajfa-8530	138	62	profitability	profitability	NOUN
ajfa-8530	138	63	.	.	PUNCT
ajfa-8530	139	1	salloum	salloum	NOUN
ajfa-8530	139	2	,	,	PUNCT
ajfa-8530	139	3	et	et	PROPN
ajfa-8530	139	4	al	al	PROPN
ajfa-8530	139	5	(	(	PUNCT
ajfa-8530	139	6	2014	2014	NUM
ajfa-8530	139	7	)	)	PUNCT
ajfa-8530	139	8	found	find	VERB
ajfa-8530	139	9	that	that	SCONJ
ajfa-8530	139	10	the	the	DET
ajfa-8530	139	11	distressed	distressed	ADJ
ajfa-8530	139	12	banks	bank	NOUN
ajfa-8530	139	13	have	have	VERB
ajfa-8530	139	14	a	a	DET
ajfa-8530	139	15	significant	significant	ADJ
ajfa-8530	139	16	negative	negative	ADJ
ajfa-8530	139	17	relation	relation	NOUN
ajfa-8530	139	18	with	with	ADP
ajfa-8530	139	19	the	the	DET
ajfa-8530	139	20	meeting	meeting	NOUN
ajfa-8530	139	21	frequency	frequency	NOUN
ajfa-8530	139	22	of	of	ADP
ajfa-8530	139	23	the	the	DET
ajfa-8530	139	24	audit	audit	NOUN
ajfa-8530	139	25	committee	committee	NOUN
ajfa-8530	139	26	.	.	PUNCT
ajfa-8530	140	1	asian	asian	ADJ
ajfa-8530	140	2	journal	journal	PROPN
ajfa-8530	140	3	of	of	ADP
ajfa-8530	140	4	finance	finance	PROPN
ajfa-8530	140	5	&	&	CCONJ
ajfa-8530	140	6	accounting	accounting	PROPN
ajfa-8530	140	7	issn	issn	PROPN
ajfa-8530	140	8	1946	1946	NUM
ajfa-8530	140	9	-	-	PUNCT
ajfa-8530	140	10	052x	052x	NOUN
ajfa-8530	140	11	2015	2015	NUM
ajfa-8530	140	12	,	,	PUNCT
ajfa-8530	140	13	vol	vol	NOUN
ajfa-8530	140	14	.	.	PROPN
ajfa-8530	140	15	7	7	NUM
ajfa-8530	140	16	,	,	PUNCT
ajfa-8530	140	17	no	no	INTJ
ajfa-8530	140	18	.	.	NOUN
ajfa-8530	140	19	2	2	NUM
ajfa-8530	140	20	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-8530	140	21	223	223	NUM
ajfa-8530	140	22	regarding	regard	VERB
ajfa-8530	140	23	to	to	ADP
ajfa-8530	140	24	the	the	DET
ajfa-8530	140	25	relationship	relationship	NOUN
ajfa-8530	140	26	between	between	ADP
ajfa-8530	140	27	audit	audit	NOUN
ajfa-8530	140	28	quality	quality	NOUN
ajfa-8530	140	29	,	,	PUNCT
ajfa-8530	140	30	zare	zare	VERB
ajfa-8530	140	31	et	et	PROPN
ajfa-8530	140	32	al	al	PROPN
ajfa-8530	140	33	(	(	PUNCT
ajfa-8530	140	34	2013	2013	NUM
ajfa-8530	140	35	)	)	PUNCT
ajfa-8530	140	36	found	find	VERB
ajfa-8530	140	37	a	a	DET
ajfa-8530	140	38	negative	negative	ADJ
ajfa-8530	140	39	and	and	CCONJ
ajfa-8530	140	40	significant	significant	ADJ
ajfa-8530	140	41	relation	relation	NOUN
ajfa-8530	140	42	between	between	ADP
ajfa-8530	140	43	audit	audit	NOUN
ajfa-8530	140	44	firm	firm	ADJ
ajfa-8530	140	45	size	size	NOUN
ajfa-8530	140	46	and	and	CCONJ
ajfa-8530	140	47	companies	company	NOUN
ajfa-8530	140	48	profitability	profitability	NOUN
ajfa-8530	140	49	.	.	PUNCT
ajfa-8530	141	1	while	while	SCONJ
ajfa-8530	141	2	this	this	DET
ajfa-8530	141	3	study	study	NOUN
ajfa-8530	141	4	found	find	VERB
ajfa-8530	141	5	no	no	DET
ajfa-8530	141	6	relationship	relationship	NOUN
ajfa-8530	141	7	,	,	PUNCT
ajfa-8530	141	8	this	this	PRON
ajfa-8530	141	9	may	may	AUX
ajfa-8530	141	10	refer	refer	VERB
ajfa-8530	141	11	to	to	ADP
ajfa-8530	141	12	the	the	DET
ajfa-8530	141	13	low	low	ADJ
ajfa-8530	141	14	quality	quality	NOUN
ajfa-8530	141	15	of	of	ADP
ajfa-8530	141	16	audit	audit	NOUN
ajfa-8530	141	17	firms	firm	NOUN
ajfa-8530	141	18	as	as	ADP
ajfa-8530	141	19	shanikat	shanikat	NOUN
ajfa-8530	141	20	and	and	CCONJ
ajfa-8530	141	21	abbadi	abbadi	PROPN
ajfa-8530	141	22	(	(	PUNCT
ajfa-8530	141	23	2011	2011	NUM
ajfa-8530	141	24	)	)	PUNCT
ajfa-8530	141	25	claimed	claim	VERB
ajfa-8530	141	26	that	that	SCONJ
ajfa-8530	141	27	the	the	DET
ajfa-8530	141	28	audit	audit	NOUN
ajfa-8530	141	29	profession	profession	NOUN
ajfa-8530	141	30	in	in	ADP
ajfa-8530	141	31	jordan	jordan	PROPN
ajfa-8530	141	32	is	be	AUX
ajfa-8530	141	33	dominated	dominate	VERB
ajfa-8530	141	34	by	by	ADP
ajfa-8530	141	35	big	big	ADJ
ajfa-8530	141	36	audit	audit	NOUN
ajfa-8530	141	37	firms	firm	NOUN
ajfa-8530	141	38	and	and	CCONJ
ajfa-8530	141	39	a	a	DET
ajfa-8530	141	40	few	few	ADJ
ajfa-8530	141	41	smaller	small	ADJ
ajfa-8530	141	42	national	national	ADJ
ajfa-8530	141	43	audit	audit	NOUN
ajfa-8530	141	44	firms	firm	NOUN
ajfa-8530	141	45	.	.	PUNCT
ajfa-8530	142	1	hence	hence	ADV
ajfa-8530	142	2	,	,	PUNCT
ajfa-8530	142	3	they	they	PRON
ajfa-8530	142	4	concluded	conclude	VERB
ajfa-8530	142	5	that	that	SCONJ
ajfa-8530	142	6	,	,	PUNCT
ajfa-8530	142	7	in	in	ADP
ajfa-8530	142	8	general	general	ADJ
ajfa-8530	142	9	,	,	PUNCT
ajfa-8530	142	10	audit	audit	NOUN
ajfa-8530	142	11	firms	firm	NOUN
ajfa-8530	142	12	in	in	ADP
ajfa-8530	142	13	jordan	jordan	PROPN
ajfa-8530	142	14	are	be	AUX
ajfa-8530	142	15	of	of	ADP
ajfa-8530	142	16	low	low	ADJ
ajfa-8530	142	17	quality	quality	NOUN
ajfa-8530	142	18	.	.	PUNCT
ajfa-8530	143	1	due	due	ADP
ajfa-8530	143	2	to	to	ADP
ajfa-8530	143	3	the	the	DET
ajfa-8530	143	4	contradicting	contradict	VERB
ajfa-8530	143	5	pervious	pervious	ADJ
ajfa-8530	143	6	studies	study	NOUN
ajfa-8530	143	7	’	'	PUNCT
ajfa-8530	143	8	results	result	NOUN
ajfa-8530	143	9	on	on	ADP
ajfa-8530	143	10	this	this	DET
ajfa-8530	143	11	issue	issue	NOUN
ajfa-8530	143	12	,	,	PUNCT
ajfa-8530	143	13	this	this	DET
ajfa-8530	143	14	study	study	NOUN
ajfa-8530	143	15	came	come	VERB
ajfa-8530	143	16	to	to	PART
ajfa-8530	143	17	expand	expand	VERB
ajfa-8530	143	18	the	the	DET
ajfa-8530	143	19	literature	literature	NOUN
ajfa-8530	143	20	on	on	ADP
ajfa-8530	143	21	the	the	DET
ajfa-8530	143	22	relationship	relationship	NOUN
ajfa-8530	143	23	between	between	ADP
ajfa-8530	143	24	audit	audit	NOUN
ajfa-8530	143	25	committee	committee	NOUN
ajfa-8530	143	26	characteristics	characteristic	NOUN
ajfa-8530	143	27	,	,	PUNCT
ajfa-8530	143	28	external	external	ADJ
ajfa-8530	143	29	audit	audit	NOUN
ajfa-8530	143	30	and	and	CCONJ
ajfa-8530	143	31	profitability	profitability	NOUN
ajfa-8530	143	32	and	and	CCONJ
ajfa-8530	143	33	to	to	PART
ajfa-8530	143	34	provide	provide	VERB
ajfa-8530	143	35	empirical	empirical	ADJ
ajfa-8530	143	36	evidence	evidence	NOUN
ajfa-8530	143	37	on	on	ADP
ajfa-8530	143	38	these	these	DET
ajfa-8530	143	39	relationships	relationship	NOUN
ajfa-8530	143	40	in	in	ADP
ajfa-8530	143	41	jordanian	jordanian	ADJ
ajfa-8530	143	42	context	context	NOUN
ajfa-8530	143	43	.	.	PUNCT
ajfa-8530	144	1	such	such	ADJ
ajfa-8530	144	2	empirical	empirical	ADJ
ajfa-8530	144	3	study	study	NOUN
ajfa-8530	144	4	will	will	AUX
ajfa-8530	144	5	be	be	AUX
ajfa-8530	144	6	helpful	helpful	ADJ
ajfa-8530	144	7	in	in	ADP
ajfa-8530	144	8	shedding	shed	VERB
ajfa-8530	144	9	light	light	NOUN
ajfa-8530	144	10	on	on	ADP
ajfa-8530	144	11	the	the	DET
ajfa-8530	144	12	supervisory	supervisory	ADJ
ajfa-8530	144	13	role	role	NOUN
ajfa-8530	144	14	of	of	ADP
ajfa-8530	144	15	audit	audit	NOUN
ajfa-8530	144	16	committee	committee	NOUN
ajfa-8530	144	17	and	and	CCONJ
ajfa-8530	144	18	external	external	ADJ
ajfa-8530	144	19	audit	audit	NOUN
ajfa-8530	144	20	companies	company	NOUN
ajfa-8530	144	21	’	'	PUNCT
ajfa-8530	144	22	financial	financial	ADJ
ajfa-8530	144	23	performance	performance	NOUN
ajfa-8530	144	24	.	.	PUNCT
ajfa-8530	145	1	such	such	ADJ
ajfa-8530	145	2	results	result	NOUN
ajfa-8530	145	3	highlighted	highlight	VERB
ajfa-8530	145	4	the	the	DET
ajfa-8530	145	5	role	role	NOUN
ajfa-8530	145	6	of	of	ADP
ajfa-8530	145	7	audit	audit	NOUN
ajfa-8530	145	8	committee	committee	NOUN
ajfa-8530	145	9	in	in	ADP
ajfa-8530	145	10	enhancing	enhance	VERB
ajfa-8530	145	11	companies	company	NOUN
ajfa-8530	145	12	’	’	PART
ajfa-8530	145	13	profitability	profitability	NOUN
ajfa-8530	145	14	,	,	PUNCT
ajfa-8530	145	15	by	by	ADP
ajfa-8530	145	16	exercising	exercise	VERB
ajfa-8530	145	17	its	its	PRON
ajfa-8530	145	18	supervisory	supervisory	ADJ
ajfa-8530	145	19	role	role	NOUN
ajfa-8530	145	20	.	.	PUNCT
ajfa-8530	146	1	thus	thus	ADV
ajfa-8530	146	2	companies	company	NOUN
ajfa-8530	146	3	have	have	VERB
ajfa-8530	146	4	to	to	PART
ajfa-8530	146	5	concentrate	concentrate	VERB
ajfa-8530	146	6	on	on	ADP
ajfa-8530	146	7	audit	audit	NOUN
ajfa-8530	146	8	committee	committee	NOUN
ajfa-8530	146	9	size	size	NOUN
ajfa-8530	146	10	and	and	CCONJ
ajfa-8530	146	11	increase	increase	VERB
ajfa-8530	146	12	the	the	DET
ajfa-8530	146	13	number	number	NOUN
ajfa-8530	146	14	of	of	ADP
ajfa-8530	146	15	meetings	meeting	NOUN
ajfa-8530	146	16	as	as	SCONJ
ajfa-8530	146	17	they	they	PRON
ajfa-8530	146	18	have	have	VERB
ajfa-8530	146	19	positive	positive	ADJ
ajfa-8530	146	20	relationships	relationship	NOUN
ajfa-8530	146	21	to	to	ADP
ajfa-8530	146	22	profitability	profitability	NOUN
ajfa-8530	146	23	.	.	PUNCT
ajfa-8530	147	1	references	reference	NOUN
ajfa-8530	147	2	al	al	PROPN
ajfa-8530	147	3	-	-	PUNCT
ajfa-8530	147	4	khabash	khabash	PROPN
ajfa-8530	147	5	,	,	PUNCT
ajfa-8530	147	6	a.	a.	NOUN
ajfa-8530	147	7	,	,	PUNCT
ajfa-8530	147	8	&	&	CCONJ
ajfa-8530	147	9	al	al	PROPN
ajfa-8530	147	10	-	-	PUNCT
ajfa-8530	147	11	thuneibat	thuneibat	NOUN
ajfa-8530	147	12	,	,	PUNCT
ajfa-8530	147	13	a.	a.	NOUN
ajfa-8530	147	14	(	(	PUNCT
ajfa-8530	147	15	2008	2008	NUM
ajfa-8530	147	16	)	)	PUNCT
ajfa-8530	147	17	.	.	PUNCT
ajfa-8530	148	1	earnings	earning	NOUN
ajfa-8530	148	2	management	management	NOUN
ajfa-8530	148	3	practices	practice	NOUN
ajfa-8530	148	4	from	from	ADP
ajfa-8530	148	5	the	the	DET
ajfa-8530	148	6	perspective	perspective	NOUN
ajfa-8530	148	7	of	of	ADP
ajfa-8530	148	8	external	external	ADJ
ajfa-8530	148	9	and	and	CCONJ
ajfa-8530	148	10	internal	internal	ADJ
ajfa-8530	148	11	auditors	auditor	NOUN
ajfa-8530	148	12	:	:	PUNCT
ajfa-8530	148	13	evidence	evidence	NOUN
ajfa-8530	148	14	from	from	ADP
ajfa-8530	148	15	jordan	jordan	PROPN
ajfa-8530	148	16	.	.	PUNCT
ajfa-8530	149	1	managerial	managerial	ADJ
ajfa-8530	149	2	auditing	auditing	NOUN
ajfa-8530	149	3	journal	journal	NOUN
ajfa-8530	149	4	,	,	PUNCT
ajfa-8530	149	5	24(1	24(1	NUM
ajfa-8530	149	6	)	)	PUNCT
ajfa-8530	149	7	,	,	PUNCT
ajfa-8530	149	8	58	58	NUM
ajfa-8530	149	9	80.http://dx.doi.org/10.1108/02686900910919901	80.http://dx.doi.org/10.1108/02686900910919901	NUM
ajfa-8530	149	10	al	al	PROPN
ajfa-8530	149	11	-	-	PUNCT
ajfa-8530	149	12	shareif	shareif	PROPN
ajfa-8530	149	13	,	,	PUNCT
ajfa-8530	149	14	e.	e.	PROPN
ajfa-8530	149	15	(	(	PUNCT
ajfa-8530	149	16	2008	2008	NUM
ajfa-8530	149	17	)	)	PUNCT
ajfa-8530	149	18	.	.	PUNCT
ajfa-8530	150	1	the	the	DET
ajfa-8530	150	2	relationship	relationship	NOUN
ajfa-8530	150	3	between	between	ADP
ajfa-8530	150	4	corporate	corporate	ADJ
ajfa-8530	150	5	governance	governance	NOUN
ajfa-8530	150	6	and	and	CCONJ
ajfa-8530	150	7	earnings	earning	NOUN
ajfa-8530	150	8	quality.journal	quality.journal	ADJ
ajfa-8530	150	9	of	of	ADP
ajfa-8530	150	10	business	business	NOUN
ajfa-8530	150	11	administration	administration	NOUN
ajfa-8530	150	12	,	,	PUNCT
ajfa-8530	150	13	13(2	13(2	PROPN
ajfa-8530	150	14	)	)	PUNCT
ajfa-8530	150	15	,	,	PUNCT
ajfa-8530	150	16	38	38	NUM
ajfa-8530	150	17	-	-	SYM
ajfa-8530	150	18	52	52	NUM
ajfa-8530	150	19	.	.	PUNCT
ajfa-8530	151	1	http://dx.doi.org/10.1016/j.adiac.2008.08.011	http://dx.doi.org/10.1016/j.adiac.2008.08.011	PROPN
ajfa-8530	151	2	arshad	arshad	ADJ
ajfa-8530	151	3	,	,	PUNCT
ajfa-8530	151	4	m.	m.	NOUN
ajfa-8530	151	5	a.	a.	PROPN
ajfa-8530	151	6	,	,	PUNCT
ajfa-8530	151	7	satar	satar	NOUN
ajfa-8530	151	8	,	,	PUNCT
ajfa-8530	151	9	r.	r.	PROPN
ajfa-8530	151	10	a.	a.	PROPN
ajfa-8530	151	11	,	,	PUNCT
ajfa-8530	151	12	hussain	hussain	PROPN
ajfa-8530	151	13	,	,	PUNCT
ajfa-8530	151	14	m.	m.	NOUN
ajfa-8530	151	15	,	,	PUNCT
ajfa-8530	151	16	&	&	CCONJ
ajfa-8530	151	17	naseem	naseem	PROPN
ajfa-8530	151	18	,	,	PUNCT
ajfa-8530	151	19	m.	m.	NOUN
ajfa-8530	151	20	a.	a.	NOUN
ajfa-8530	151	21	(	(	PUNCT
ajfa-8530	151	22	2011	2011	NUM
ajfa-8530	151	23	)	)	PUNCT
ajfa-8530	151	24	.	.	PUNCT
ajfa-8530	152	1	effect	effect	NOUN
ajfa-8530	152	2	of	of	ADP
ajfa-8530	152	3	audit	audit	NOUN
ajfa-8530	152	4	on	on	ADP
ajfa-8530	152	5	profitability	profitability	NOUN
ajfa-8530	152	6	:	:	PUNCT
ajfa-8530	152	7	a	a	DET
ajfa-8530	152	8	study	study	NOUN
ajfa-8530	152	9	of	of	ADP
ajfa-8530	152	10	cement	cement	NOUN
ajfa-8530	152	11	listed	list	VERB
ajfa-8530	152	12	firms	firm	NOUN
ajfa-8530	152	13	,	,	PUNCT
ajfa-8530	152	14	pakistan	pakistan	PROPN
ajfa-8530	152	15	.	.	PUNCT
ajfa-8530	153	1	global	global	ADJ
ajfa-8530	153	2	journal	journal	PROPN
ajfa-8530	153	3	of	of	ADP
ajfa-8530	153	4	management	management	NOUN
ajfa-8530	153	5	and	and	CCONJ
ajfa-8530	153	6	business	business	NOUN
ajfa-8530	153	7	research	research	NOUN
ajfa-8530	153	8	,	,	PUNCT
ajfa-8530	153	9	11(9	11(9	PROPN
ajfa-8530	153	10	)	)	PUNCT
ajfa-8530	153	11	,	,	PUNCT
ajfa-8530	153	12	8	8	NUM
ajfa-8530	153	13	-	-	SYM
ajfa-8530	153	14	12	12	NUM
ajfa-8530	153	15	.	.	PUNCT
ajfa-8530	154	1	bauwhede	bauwhede	NOUN
ajfa-8530	154	2	,	,	PUNCT
ajfa-8530	154	3	h.	h.	PROPN
ajfa-8530	154	4	v.	v.	PROPN
ajfa-8530	154	5	,	,	PUNCT
ajfa-8530	154	6	&	&	CCONJ
ajfa-8530	154	7	willekens	willekens	PROPN
ajfa-8530	154	8	,	,	PUNCT
ajfa-8530	154	9	m.	m.	NOUN
ajfa-8530	154	10	(	(	PUNCT
ajfa-8530	154	11	2003	2003	NUM
ajfa-8530	154	12	)	)	PUNCT
ajfa-8530	154	13	.	.	PUNCT
ajfa-8530	155	1	earnings	earning	NOUN
ajfa-8530	155	2	management	management	NOUN
ajfa-8530	155	3	in	in	ADP
ajfa-8530	155	4	belgium	belgium	NOUN
ajfa-8530	155	5	:	:	PUNCT
ajfa-8530	155	6	a	a	DET
ajfa-8530	155	7	review	review	NOUN
ajfa-8530	155	8	of	of	ADP
ajfa-8530	155	9	the	the	DET
ajfa-8530	155	10	empirical	empirical	ADJ
ajfa-8530	155	11	evidence	evidence	NOUN
ajfa-8530	155	12	.	.	PUNCT
ajfa-8530	156	1	tijdschriftvoor	tijdschriftvoor	NOUN
ajfa-8530	156	2	economieen	economieen	NOUN
ajfa-8530	156	3	management	management	NOUN
ajfa-8530	156	4	,	,	PUNCT
ajfa-8530	156	5	48(2	48(2	NUM
ajfa-8530	156	6	)	)	PUNCT
ajfa-8530	156	7	,	,	PUNCT
ajfa-8530	156	8	199	199	NUM
ajfa-8530	156	9	-	-	SYM
ajfa-8530	156	10	217	217	NUM
ajfa-8530	156	11	.	.	PUNCT
ajfa-8530	157	1	bauwhede	bauwhede	NOUN
ajfa-8530	157	2	,	,	PUNCT
ajfa-8530	157	3	h.	h.	PROPN
ajfa-8530	157	4	v.	v.	PROPN
ajfa-8530	157	5	,	,	PUNCT
ajfa-8530	157	6	willekens	willeken	VERB
ajfa-8530	157	7	,	,	PUNCT
ajfa-8530	157	8	m.	m.	NOUN
ajfa-8530	157	9	,	,	PUNCT
ajfa-8530	157	10	&	&	CCONJ
ajfa-8530	157	11	gaeremynck	gaeremynck	NOUN
ajfa-8530	157	12	,	,	PUNCT
ajfa-8530	157	13	a.	a.	NOUN
ajfa-8530	157	14	(	(	PUNCT
ajfa-8530	157	15	2003).audit	2003).audit	NUM
ajfa-8530	157	16	firm	firm	ADJ
ajfa-8530	157	17	size	size	NOUN
ajfa-8530	157	18	,	,	PUNCT
ajfa-8530	157	19	public	public	ADJ
ajfa-8530	157	20	ownership	ownership	NOUN
ajfa-8530	157	21	,	,	PUNCT
ajfa-8530	157	22	and	and	CCONJ
ajfa-8530	157	23	firms	firm	NOUN
ajfa-8530	157	24	'	'	PART
ajfa-8530	157	25	discretionary	discretionary	ADJ
ajfa-8530	157	26	accruals	accrual	NOUN
ajfa-8530	157	27	management	management	NOUN
ajfa-8530	157	28	.	.	PUNCT
ajfa-8530	158	1	the	the	DET
ajfa-8530	158	2	international	international	ADJ
ajfa-8530	158	3	journal	journal	NOUN
ajfa-8530	158	4	of	of	ADP
ajfa-8530	158	5	accounting	accounting	NOUN
ajfa-8530	158	6	,	,	PUNCT
ajfa-8530	158	7	38	38	NUM
ajfa-8530	158	8	,	,	PUNCT
ajfa-8530	158	9	1	1	NUM
ajfa-8530	158	10	-	-	SYM
ajfa-8530	158	11	22	22	NUM
ajfa-8530	158	12	.	.	PUNCT
ajfa-8530	159	1	dietrich	dietrich	PROPN
ajfa-8530	159	2	,	,	PUNCT
ajfa-8530	159	3	j.	j.	PROPN
ajfa-8530	159	4	r.	r.	PROPN
ajfa-8530	159	5	,	,	PUNCT
ajfa-8530	159	6	harris	harris	PROPN
ajfa-8530	159	7	,	,	PUNCT
ajfa-8530	159	8	m.	m.	PROPN
ajfa-8530	159	9	s.	s.	PROPN
ajfa-8530	159	10	,	,	PUNCT
ajfa-8530	159	11	&	&	CCONJ
ajfa-8530	159	12	muller	muller	PROPN
ajfa-8530	159	13	,	,	PUNCT
ajfa-8530	159	14	k.	k.	PROPN
ajfa-8530	159	15	a.	a.	PROPN
ajfa-8530	159	16	(	(	PUNCT
ajfa-8530	159	17	2001	2001	NUM
ajfa-8530	159	18	)	)	PUNCT
ajfa-8530	159	19	.	.	PUNCT
ajfa-8530	160	1	the	the	DET
ajfa-8530	160	2	reliability	reliability	NOUN
ajfa-8530	160	3	of	of	ADP
ajfa-8530	160	4	investment	investment	NOUN
ajfa-8530	160	5	property	property	NOUN
ajfa-8530	160	6	fair	fair	ADJ
ajfa-8530	160	7	value	value	NOUN
ajfa-8530	160	8	estimates	estimate	NOUN
ajfa-8530	160	9	.	.	PUNCT
ajfa-8530	161	1	journal	journal	NOUN
ajfa-8530	161	2	of	of	ADP
ajfa-8530	161	3	accounting	accounting	PROPN
ajfa-8530	161	4	&	&	CCONJ
ajfa-8530	161	5	economics	economic	NOUN
ajfa-8530	161	6	,	,	PUNCT
ajfa-8530	161	7	30(1	30(1	NUM
ajfa-8530	161	8	)	)	PUNCT
ajfa-8530	161	9	,	,	PUNCT
ajfa-8530	161	10	125	125	NUM
ajfa-8530	161	11	-	-	SYM
ajfa-8530	161	12	158	158	NUM
ajfa-8530	161	13	.	.	PUNCT
ajfa-8530	162	1	http://dx.doi.org/10.1016/s0165-4101(01)00002-7	http://dx.doi.org/10.1016/s0165-4101(01)00002-7	PROPN
ajfa-8530	162	2	fülöp	fülöp	PROPN
ajfa-8530	162	3	,	,	PUNCT
ajfa-8530	162	4	m.	m.	NOUN
ajfa-8530	162	5	t.	t.	NOUN
ajfa-8530	162	6	(	(	PUNCT
ajfa-8530	162	7	2013).correlation	2013).correlation	NUM
ajfa-8530	162	8	analysis	analysis	NOUN
ajfa-8530	162	9	of	of	ADP
ajfa-8530	162	10	the	the	DET
ajfa-8530	162	11	audit	audit	NOUN
ajfa-8530	162	12	committee	committee	NOUN
ajfa-8530	162	13	and	and	CCONJ
ajfa-8530	162	14	profitability	profitability	NOUN
ajfa-8530	162	15	indicators	indicator	NOUN
ajfa-8530	162	16	.	.	PUNCT
ajfa-8530	163	1	annals	annal	NOUN
ajfa-8530	163	2	of	of	ADP
ajfa-8530	163	3	the	the	DET
ajfa-8530	163	4	university	university	NOUN
ajfa-8530	163	5	of	of	ADP
ajfa-8530	163	6	petroşani	petroşani	PROPN
ajfa-8530	163	7	,	,	PUNCT
ajfa-8530	163	8	economics	economic	NOUN
ajfa-8530	163	9	,	,	PUNCT
ajfa-8530	163	10	13(1	13(1	NUM
ajfa-8530	163	11	)	)	PUNCT
ajfa-8530	163	12	,	,	PUNCT
ajfa-8530	163	13	139	139	NUM
ajfa-8530	163	14	-	-	SYM
ajfa-8530	163	15	148	148	NUM
ajfa-8530	163	16	.	.	PUNCT
ajfa-8530	164	1	geiger	geiger	PROPN
ajfa-8530	164	2	,	,	PUNCT
ajfa-8530	164	3	m.	m.	NOUN
ajfa-8530	164	4	a.	a.	PROPN
ajfa-8530	164	5	,	,	PUNCT
ajfa-8530	164	6	&	&	CCONJ
ajfa-8530	164	7	rama	rama	PROPN
ajfa-8530	164	8	,	,	PUNCT
ajfa-8530	164	9	d.	d.	PROPN
ajfa-8530	164	10	v.	v.	PROPN
ajfa-8530	164	11	(	(	PUNCT
ajfa-8530	164	12	2006	2006	NUM
ajfa-8530	164	13	)	)	PUNCT
ajfa-8530	164	14	.	.	PUNCT
ajfa-8530	165	1	audit	audit	NOUN
ajfa-8530	165	2	firm	firm	ADJ
ajfa-8530	165	3	size	size	NOUN
ajfa-8530	165	4	and	and	CCONJ
ajfa-8530	165	5	going	going	NOUN
ajfa-8530	165	6	-	-	PUNCT
ajfa-8530	165	7	concern	concern	NOUN
ajfa-8530	165	8	reporting	reporting	NOUN
ajfa-8530	165	9	accuracy	accuracy	NOUN
ajfa-8530	165	10	.	.	PUNCT
ajfa-8530	166	1	accounting	accounting	NOUN
ajfa-8530	166	2	horizons	horizon	NOUN
ajfa-8530	166	3	,	,	PUNCT
ajfa-8530	166	4	20(1	20(1	NUM
ajfa-8530	166	5	)	)	PUNCT
ajfa-8530	166	6	,	,	PUNCT
ajfa-8530	166	7	1	1	NUM
ajfa-8530	166	8	-	-	SYM
ajfa-8530	166	9	17	17	NUM
ajfa-8530	166	10	.	.	PUNCT
ajfa-8530	167	1	http://dx.doi.org/10.2308/acch.2006.20.1.1	http://dx.doi.org/10.2308/acch.2006.20.1.1	NOUN
ajfa-8530	167	2	asian	asian	ADJ
ajfa-8530	167	3	journal	journal	NOUN
ajfa-8530	167	4	of	of	ADP
ajfa-8530	167	5	finance	finance	PROPN
ajfa-8530	167	6	&	&	CCONJ
ajfa-8530	167	7	accounting	accounting	PROPN
ajfa-8530	167	8	issn	issn	PROPN
ajfa-8530	167	9	1946	1946	NUM
ajfa-8530	167	10	-	-	PUNCT
ajfa-8530	167	11	052x	052x	NOUN
ajfa-8530	167	12	2015	2015	NUM
ajfa-8530	167	13	,	,	PUNCT
ajfa-8530	167	14	vol	vol	NOUN
ajfa-8530	167	15	.	.	PROPN
ajfa-8530	167	16	7	7	NUM
ajfa-8530	167	17	,	,	PUNCT
ajfa-8530	167	18	no	no	INTJ
ajfa-8530	167	19	.	.	NOUN
ajfa-8530	167	20	2	2	NUM
ajfa-8530	167	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	167	22	224	224	NUM
ajfa-8530	167	23	goodwin	goodwin	PROPN
ajfa-8530	167	24	,	,	PUNCT
ajfa-8530	167	25	j.	j.	PROPN
ajfa-8530	167	26	,	,	PUNCT
ajfa-8530	167	27	&	&	CCONJ
ajfa-8530	167	28	seow	seow	PROPN
ajfa-8530	167	29	,	,	PUNCT
ajfa-8530	167	30	j.	j.	PROPN
ajfa-8530	167	31	l.	l.	PROPN
ajfa-8530	167	32	(	(	PUNCT
ajfa-8530	167	33	2002	2002	NUM
ajfa-8530	167	34	)	)	PUNCT
ajfa-8530	167	35	.	.	PUNCT
ajfa-8530	168	1	the	the	DET
ajfa-8530	168	2	influence	influence	NOUN
ajfa-8530	168	3	of	of	ADP
ajfa-8530	168	4	corporate	corporate	ADJ
ajfa-8530	168	5	governance	governance	NOUN
ajfa-8530	168	6	mechanisms	mechanism	NOUN
ajfa-8530	168	7	on	on	ADP
ajfa-8530	168	8	the	the	DET
ajfa-8530	168	9	quality	quality	NOUN
ajfa-8530	168	10	of	of	ADP
ajfa-8530	168	11	financial	financial	ADJ
ajfa-8530	168	12	reporting	reporting	NOUN
ajfa-8530	168	13	and	and	CCONJ
ajfa-8530	168	14	auditing	auditing	NOUN
ajfa-8530	168	15	:	:	PUNCT
ajfa-8530	168	16	perceptions	perception	NOUN
ajfa-8530	168	17	of	of	ADP
ajfa-8530	168	18	auditors	auditor	NOUN
ajfa-8530	168	19	and	and	CCONJ
ajfa-8530	168	20	directors	director	NOUN
ajfa-8530	168	21	in	in	ADP
ajfa-8530	168	22	singapore	singapore	PROPN
ajfa-8530	168	23	.	.	PUNCT
ajfa-8530	169	1	accounting	accounting	PROPN
ajfa-8530	169	2	&	&	CCONJ
ajfa-8530	169	3	finance	finance	NOUN
ajfa-8530	169	4	,	,	PUNCT
ajfa-8530	169	5	42(3	42(3	NUM
ajfa-8530	169	6	)	)	PUNCT
ajfa-8530	169	7	,	,	PUNCT
ajfa-8530	169	8	195–223	195–223	NUM
ajfa-8530	169	9	.	.	PUNCT
ajfa-8530	170	1	http://dx.doi.org/10.1111/1467-629x.t01-1-00074	http://dx.doi.org/10.1111/1467-629x.t01-1-00074	PROPN
ajfa-8530	170	2	hair	hair	NOUN
ajfa-8530	170	3	,	,	PUNCT
ajfa-8530	170	4	j.	j.	PROPN
ajfa-8530	170	5	f.	f.	PROPN
ajfa-8530	170	6	,	,	PUNCT
ajfa-8530	170	7	black	black	PROPN
ajfa-8530	170	8	,	,	PUNCT
ajfa-8530	170	9	w.	w.	PROPN
ajfa-8530	170	10	c.	c.	PROPN
ajfa-8530	170	11	,	,	PUNCT
ajfa-8530	170	12	babin	babin	PROPN
ajfa-8530	170	13	,	,	PUNCT
ajfa-8530	170	14	b.	b.	PROPN
ajfa-8530	170	15	j.	j.	PROPN
ajfa-8530	170	16	,	,	PUNCT
ajfa-8530	170	17	anderson	anderson	PROPN
ajfa-8530	170	18	,	,	PUNCT
ajfa-8530	170	19	r.	r.	PROPN
ajfa-8530	170	20	e.	e.	PROPN
ajfa-8530	170	21	,	,	PUNCT
ajfa-8530	170	22	&	&	CCONJ
ajfa-8530	170	23	latham	latham	PROPN
ajfa-8530	170	24	,	,	PUNCT
ajfa-8530	170	25	r.	r.	PROPN
ajfa-8530	170	26	(	(	PUNCT
ajfa-8530	170	27	2010	2010	NUM
ajfa-8530	170	28	)	)	PUNCT
ajfa-8530	170	29	.	.	PUNCT
ajfa-8530	171	1	multivariate	multivariate	NOUN
ajfa-8530	171	2	data	datum	NOUN
ajfa-8530	171	3	analysis	analysis	NOUN
ajfa-8530	171	4	(	(	PUNCT
ajfa-8530	171	5	7thed	7thed	NUM
ajfa-8530	171	6	)	)	PUNCT
ajfa-8530	171	7	.	.	PUNCT
ajfa-8530	172	1	new	new	PROPN
ajfa-8530	172	2	jersey	jersey	PROPN
ajfa-8530	172	3	:	:	PUNCT
ajfa-8530	172	4	pearson	pearson	PROPN
ajfa-8530	172	5	.	.	PROPN
ajfa-8530	173	1	hayyani	hayyani	PROPN
ajfa-8530	173	2	,	,	PUNCT
ajfa-8530	173	3	a.	a.	NOUN
ajfa-8530	173	4	(	(	PUNCT
ajfa-8530	173	5	2008	2008	NUM
ajfa-8530	173	6	)	)	PUNCT
ajfa-8530	173	7	.	.	PUNCT
ajfa-8530	174	1	the	the	DET
ajfa-8530	174	2	prediction	prediction	NOUN
ajfa-8530	174	3	of	of	ADP
ajfa-8530	174	4	business	business	NOUN
ajfa-8530	174	5	failure	failure	NOUN
ajfa-8530	174	6	in	in	ADP
ajfa-8530	174	7	jordan.journal	jordan.journal	PROPN
ajfa-8530	174	8	of	of	ADP
ajfa-8530	174	9	business	business	NOUN
ajfa-8530	174	10	administration	administration	NOUN
ajfa-8530	174	11	,	,	PUNCT
ajfa-8530	174	12	23(2	23(2	NUM
ajfa-8530	174	13	)	)	PUNCT
ajfa-8530	174	14	,	,	PUNCT
ajfa-8530	174	15	123	123	NUM
ajfa-8530	174	16	-	-	SYM
ajfa-8530	174	17	146	146	NUM
ajfa-8530	174	18	.	.	PUNCT
ajfa-8530	175	1	ismail	ismail	PROPN
ajfa-8530	175	2	,	,	PUNCT
ajfa-8530	175	3	h.	h.	PROPN
ajfa-8530	175	4	,	,	PUNCT
ajfa-8530	175	5	iskandar	iskandar	PROPN
ajfa-8530	175	6	,	,	PUNCT
ajfa-8530	175	7	t.m	t.m	PROPN
ajfa-8530	175	8	.	.	PROPN
ajfa-8530	175	9	,	,	PUNCT
ajfa-8530	175	10	&	&	CCONJ
ajfa-8530	175	11	rahmat	rahmat	NOUN
ajfa-8530	175	12	,	,	PUNCT
ajfa-8530	175	13	m.	m.	NOUN
ajfa-8530	175	14	m.	m.	NOUN
ajfa-8530	175	15	(	(	PUNCT
ajfa-8530	175	16	2008).corporate	2008).corporate	NUM
ajfa-8530	175	17	reporting	report	VERB
ajfa-8530	175	18	quality	quality	NOUN
ajfa-8530	175	19	,	,	PUNCT
ajfa-8530	175	20	audit	audit	NOUN
ajfa-8530	175	21	committee	committee	NOUN
ajfa-8530	175	22	and	and	CCONJ
ajfa-8530	175	23	quality	quality	NOUN
ajfa-8530	175	24	of	of	ADP
ajfa-8530	175	25	audit.malaysian	audit.malaysian	PROPN
ajfa-8530	175	26	accounting	accounting	NOUN
ajfa-8530	175	27	review	review	PROPN
ajfa-8530	175	28	,	,	PUNCT
ajfa-8530	175	29	7(1	7(1	NUM
ajfa-8530	175	30	)	)	PUNCT
ajfa-8530	175	31	,	,	PUNCT
ajfa-8530	175	32	21	21	NUM
ajfa-8530	175	33	-	-	SYM
ajfa-8530	175	34	43	43	NUM
ajfa-8530	175	35	.	.	PUNCT
ajfa-8530	176	1	jsc	jsc	PROPN
ajfa-8530	176	2	,	,	PUNCT
ajfa-8530	176	3	jordanian	jordanian	ADJ
ajfa-8530	176	4	securities	securities	PROPN
ajfa-8530	176	5	commission	commission	PROPN
ajfa-8530	176	6	.	.	PUNCT
ajfa-8530	177	1	(	(	PUNCT
ajfa-8530	177	2	2009	2009	NUM
ajfa-8530	177	3	)	)	PUNCT
ajfa-8530	177	4	.	.	PUNCT
ajfa-8530	178	1	corporate	corporate	ADJ
ajfa-8530	178	2	governance	governance	NOUN
ajfa-8530	178	3	code	code	NOUN
ajfa-8530	178	4	for	for	ADP
ajfa-8530	178	5	shareholding	shareholding	NOUN
ajfa-8530	178	6	companies	company	NOUN
ajfa-8530	178	7	listed	list	VERB
ajfa-8530	178	8	on	on	ADP
ajfa-8530	178	9	amman	amman	PROPN
ajfa-8530	178	10	stock	stock	PROPN
ajfa-8530	178	11	exchange	exchange	PROPN
ajfa-8530	178	12	.	.	PUNCT
ajfa-8530	179	1	1	1	NUM
ajfa-8530	179	2	-	-	SYM
ajfa-8530	179	3	16	16	NUM
ajfa-8530	179	4	.	.	PUNCT
ajfa-8530	180	1	retrieved	retrieve	VERB
ajfa-8530	180	2	from	from	ADP
ajfa-8530	180	3	:	:	PUNCT
ajfa-8530	180	4	http://www.sdc.com.jo/arabic/images/stories/pdf/corporate_governance_companies.pdf	http://www.sdc.com.jo/arabic/images/stories/pdf/corporate_governance_companies.pdf	PROPN
ajfa-8530	180	5	lin	lin	PROPN
ajfa-8530	180	6	,	,	PUNCT
ajfa-8530	180	7	j.	j.	PROPN
ajfa-8530	180	8	w.	w.	PROPN
ajfa-8530	180	9	,	,	PUNCT
ajfa-8530	180	10	&	&	CCONJ
ajfa-8530	180	11	hwang	hwang	PROPN
ajfa-8530	180	12	,	,	PUNCT
ajfa-8530	180	13	m.	m.	NOUN
ajfa-8530	180	14	i.	i.	PROPN
ajfa-8530	180	15	(	(	PUNCT
ajfa-8530	180	16	2010	2010	NUM
ajfa-8530	180	17	)	)	PUNCT
ajfa-8530	180	18	.	.	PUNCT
ajfa-8530	181	1	audit	audit	NOUN
ajfa-8530	181	2	quality	quality	NOUN
ajfa-8530	181	3	,	,	PUNCT
ajfa-8530	181	4	corporate	corporate	ADJ
ajfa-8530	181	5	governance	governance	NOUN
ajfa-8530	181	6	,	,	PUNCT
ajfa-8530	181	7	and	and	CCONJ
ajfa-8530	181	8	earnings	earning	NOUN
ajfa-8530	181	9	management	management	NOUN
ajfa-8530	181	10	:	:	PUNCT
ajfa-8530	181	11	a	a	DET
ajfa-8530	181	12	meta	meta	ADJ
ajfa-8530	181	13	-	-	PUNCT
ajfa-8530	181	14	analysis	analysis	NOUN
ajfa-8530	181	15	.	.	PUNCT
ajfa-8530	182	1	international	international	ADJ
ajfa-8530	182	2	journal	journal	NOUN
ajfa-8530	182	3	of	of	ADP
ajfa-8530	182	4	auditing	auditing	NOUN
ajfa-8530	182	5	,	,	PUNCT
ajfa-8530	182	6	14(1	14(1	NUM
ajfa-8530	182	7	)	)	PUNCT
ajfa-8530	182	8	,	,	PUNCT
ajfa-8530	182	9	57	57	NUM
ajfa-8530	182	10	-	-	SYM
ajfa-8530	182	11	77	77	NUM
ajfa-8530	182	12	.	.	PUNCT
ajfa-8530	183	1	http://dx.doi.org/10.1111/j.1099-1123.2009.00403.x	http://dx.doi.org/10.1111/j.1099-1123.2009.00403.x	PROPN
ajfa-8530	183	2	meca	meca	PROPN
ajfa-8530	183	3	,	,	PUNCT
ajfa-8530	183	4	e.	e.	PROPN
ajfa-8530	183	5	g.	g.	PROPN
ajfa-8530	183	6	,	,	PUNCT
ajfa-8530	183	7	&	&	CCONJ
ajfa-8530	183	8	ballesta	ballesta	PROPN
ajfa-8530	183	9	,	,	PUNCT
ajfa-8530	183	10	j.	j.	PROPN
ajfa-8530	183	11	p.	p.	PROPN
ajfa-8530	183	12	s.	s.	PROPN
ajfa-8530	183	13	(	(	PUNCT
ajfa-8530	183	14	2009	2009	NUM
ajfa-8530	183	15	)	)	PUNCT
ajfa-8530	183	16	.	.	PUNCT
ajfa-8530	184	1	corporate	corporate	ADJ
ajfa-8530	184	2	governance	governance	NOUN
ajfa-8530	184	3	and	and	CCONJ
ajfa-8530	184	4	earnings	earning	NOUN
ajfa-8530	184	5	management	management	NOUN
ajfa-8530	184	6	:	:	PUNCT
ajfa-8530	184	7	a	a	DET
ajfa-8530	184	8	meta	meta	ADJ
ajfa-8530	184	9	-	-	PUNCT
ajfa-8530	184	10	analysis	analysis	NOUN
ajfa-8530	184	11	.	.	PUNCT
ajfa-8530	185	1	corporate	corporate	ADJ
ajfa-8530	185	2	governance	governance	NOUN
ajfa-8530	185	3	:	:	PUNCT
ajfa-8530	185	4	an	an	DET
ajfa-8530	185	5	international	international	ADJ
ajfa-8530	185	6	review	review	NOUN
ajfa-8530	185	7	,	,	PUNCT
ajfa-8530	185	8	17(5	17(5	NUM
ajfa-8530	185	9	)	)	PUNCT
ajfa-8530	185	10	,	,	PUNCT
ajfa-8530	185	11	594–610	594–610	NUM
ajfa-8530	185	12	.	.	PUNCT
ajfa-8530	186	1	http://dx.doi.org/10.1111/j.1467-8683.2009.00753.x	http://dx.doi.org/10.1111/j.1467-8683.2009.00753.x	PRON
ajfa-8530	186	2	merawati	merawati	PROPN
ajfa-8530	186	3	,	,	PUNCT
ajfa-8530	186	4	e.	e.	PROPN
ajfa-8530	186	5	e.	e.	PROPN
ajfa-8530	186	6	(	(	PUNCT
ajfa-8530	186	7	2015	2015	NUM
ajfa-8530	186	8	)	)	PUNCT
ajfa-8530	186	9	.	.	PUNCT
ajfa-8530	187	1	the	the	DET
ajfa-8530	187	2	effect	effect	NOUN
ajfa-8530	187	3	of	of	ADP
ajfa-8530	187	4	the	the	DET
ajfa-8530	187	5	supervision	supervision	NOUN
ajfa-8530	187	6	by	by	ADP
ajfa-8530	187	7	the	the	DET
ajfa-8530	187	8	audit	audit	NOUN
ajfa-8530	187	9	committee	committee	NOUN
ajfa-8530	187	10	,	,	PUNCT
ajfa-8530	187	11	internal	internal	ADJ
ajfa-8530	187	12	audit	audit	NOUN
ajfa-8530	187	13	,	,	PUNCT
ajfa-8530	187	14	external	external	ADJ
ajfa-8530	187	15	audit	audit	NOUN
ajfa-8530	187	16	and	and	CCONJ
ajfa-8530	187	17	corporate	corporate	ADJ
ajfa-8530	187	18	financial	financial	ADJ
ajfa-8530	187	19	soundness	soundness	NOUN
ajfa-8530	187	20	on	on	ADP
ajfa-8530	187	21	profitability.international	profitability.international	PROPN
ajfa-8530	187	22	journal	journal	NOUN
ajfa-8530	187	23	of	of	ADP
ajfa-8530	187	24	business	business	NOUN
ajfa-8530	187	25	and	and	CCONJ
ajfa-8530	187	26	management	management	NOUN
ajfa-8530	187	27	invention	invention	NOUN
ajfa-8530	187	28	,	,	PUNCT
ajfa-8530	187	29	4(5	4(5	PROPN
ajfa-8530	187	30	)	)	PUNCT
ajfa-8530	187	31	,	,	PUNCT
ajfa-8530	187	32	65	65	NUM
ajfa-8530	187	33	-	-	SYM
ajfa-8530	187	34	71	71	NUM
ajfa-8530	187	35	.	.	PUNCT
ajfa-8530	188	1	moroney	moroney	PROPN
ajfa-8530	188	2	,	,	PUNCT
ajfa-8530	188	3	r.	r.	PROPN
ajfa-8530	188	4	,	,	PUNCT
ajfa-8530	188	5	&	&	CCONJ
ajfa-8530	188	6	dowling	dowling	PROPN
ajfa-8530	188	7	,	,	PUNCT
ajfa-8530	188	8	c.	c.	PROPN
ajfa-8530	188	9	(	(	PUNCT
ajfa-8530	188	10	2005	2005	NUM
ajfa-8530	188	11	)	)	PUNCT
ajfa-8530	188	12	.	.	PUNCT
ajfa-8530	189	1	auditor	auditor	NOUN
ajfa-8530	189	2	performance	performance	NOUN
ajfa-8530	189	3	variation	variation	NOUN
ajfa-8530	189	4	:	:	PUNCT
ajfa-8530	189	5	impact	impact	NOUN
ajfa-8530	189	6	of	of	ADP
ajfa-8530	189	7	audit	audit	NOUN
ajfa-8530	189	8	firm	firm	ADJ
ajfa-8530	189	9	size	size	NOUN
ajfa-8530	189	10	and	and	CCONJ
ajfa-8530	189	11	industry	industry	NOUN
ajfa-8530	189	12	regulation	regulation	NOUN
ajfa-8530	189	13	.	.	PUNCT
ajfa-8530	190	1	working	work	VERB
ajfa-8530	190	2	paper	paper	NOUN
ajfa-8530	190	3	,	,	PUNCT
ajfa-8530	190	4	monash	monash	PROPN
ajfa-8530	190	5	university	university	PROPN
ajfa-8530	190	6	.	.	PUNCT
ajfa-8530	191	1	retrieved	retrieve	VERB
ajfa-8530	191	2	from	from	ADP
ajfa-8530	191	3	:	:	PUNCT
ajfa-8530	191	4	http://www.abis.ecom.unimelb.edu.au/pdfs/research/workingpapers05/0503%20moroney%2	http://www.abis.ecom.unimelb.edu.au/pdfs/research/workingpapers05/0503%20moroney%2	PROPN
ajfa-8530	191	5	0and%20dowling.pdf	0and%20dowling.pdf	PROPN
ajfa-8530	191	6	narwal	narwal	PROPN
ajfa-8530	191	7	,	,	PUNCT
ajfa-8530	191	8	k.	k.	PROPN
ajfa-8530	192	1	p.	p.	PROPN
ajfa-8530	192	2	,	,	PUNCT
ajfa-8530	192	3	&	&	CCONJ
ajfa-8530	192	4	jindal	jindal	PROPN
ajfa-8530	192	5	,	,	PUNCT
ajfa-8530	192	6	s.	s.	PROPN
ajfa-8530	192	7	(	(	PUNCT
ajfa-8530	192	8	2015	2015	NUM
ajfa-8530	192	9	)	)	PUNCT
ajfa-8530	192	10	.	.	PUNCT
ajfa-8530	193	1	the	the	DET
ajfa-8530	193	2	impact	impact	NOUN
ajfa-8530	193	3	of	of	ADP
ajfa-8530	193	4	corporate	corporate	ADJ
ajfa-8530	193	5	governance	governance	NOUN
ajfa-8530	193	6	on	on	ADP
ajfa-8530	193	7	the	the	DET
ajfa-8530	193	8	profitability	profitability	NOUN
ajfa-8530	193	9	:	:	PUNCT
ajfa-8530	193	10	an	an	DET
ajfa-8530	193	11	empirical	empirical	ADJ
ajfa-8530	193	12	study	study	NOUN
ajfa-8530	193	13	of	of	ADP
ajfa-8530	193	14	indian	indian	ADJ
ajfa-8530	193	15	textile	textile	NOUN
ajfa-8530	193	16	industry	industry	NOUN
ajfa-8530	193	17	international	international	ADJ
ajfa-8530	193	18	journal	journal	NOUN
ajfa-8530	193	19	of	of	ADP
ajfa-8530	193	20	research	research	NOUN
ajfa-8530	193	21	in	in	ADP
ajfa-8530	193	22	management	management	NOUN
ajfa-8530	193	23	,	,	PUNCT
ajfa-8530	193	24	science	science	NOUN
ajfa-8530	193	25	&	&	CCONJ
ajfa-8530	193	26	technology	technology	PROPN
ajfa-8530	193	27	3(2	3(2	NUM
ajfa-8530	193	28	)	)	PUNCT
ajfa-8530	193	29	.	.	PUNCT
ajfa-8530	194	1	naser	naser	PROPN
ajfa-8530	194	2	,	,	PUNCT
ajfa-8530	194	3	k.	k.	PROPN
ajfa-8530	194	4	(	(	PUNCT
ajfa-8530	194	5	1998	1998	NUM
ajfa-8530	194	6	)	)	PUNCT
ajfa-8530	194	7	.	.	PUNCT
ajfa-8530	195	1	comprehensiveness	comprehensiveness	NOUN
ajfa-8530	195	2	of	of	ADP
ajfa-8530	195	3	disclosure	disclosure	NOUN
ajfa-8530	195	4	of	of	ADP
ajfa-8530	195	5	non	non	ADJ
ajfa-8530	195	6	-	-	ADJ
ajfa-8530	195	7	financial	financial	ADJ
ajfa-8530	195	8	companies	company	NOUN
ajfa-8530	195	9	listed	list	VERB
ajfa-8530	195	10	on	on	ADP
ajfa-8530	195	11	the	the	DET
ajfa-8530	195	12	amman	amman	ADJ
ajfa-8530	195	13	financial	financial	ADJ
ajfa-8530	195	14	market	market	NOUN
ajfa-8530	195	15	.	.	PUNCT
ajfa-8530	196	1	international	international	ADJ
ajfa-8530	196	2	journal	journal	PROPN
ajfa-8530	196	3	of	of	ADP
ajfa-8530	196	4	commerce	commerce	PROPN
ajfa-8530	196	5	&	&	CCONJ
ajfa-8530	196	6	management	management	PROPN
ajfa-8530	196	7	,	,	PUNCT
ajfa-8530	196	8	8(1	8(1	NOUN
ajfa-8530	196	9	)	)	PUNCT
ajfa-8530	196	10	,	,	PUNCT
ajfa-8530	196	11	88-119.http://dx.doi.org/10.1108/eb047365	88-119.http://dx.doi.org/10.1108/eb047365	PROPN
ajfa-8530	196	12	oecd	oecd	PROPN
ajfa-8530	196	13	.	.	PUNCT
ajfa-8530	196	14	(	(	PUNCT
ajfa-8530	196	15	2004	2004	NUM
ajfa-8530	196	16	)	)	PUNCT
ajfa-8530	196	17	.	.	PUNCT
ajfa-8530	197	1	corporate	corporate	ADJ
ajfa-8530	197	2	governance	governance	NOUN
ajfa-8530	197	3	definition	definition	NOUN
ajfa-8530	197	4	.	.	PUNCT
ajfa-8530	198	1	retrieved	retrieve	VERB
ajfa-8530	198	2	from	from	ADP
ajfa-8530	198	3	:	:	PUNCT
ajfa-8530	198	4	http://stats.oecd.org/glossary/detail.asp?id=6778	http://stats.oecd.org/glossary/detail.asp?id=6778	PROPN
ajfa-8530	198	5	ojulari	ojulari	PROPN
ajfa-8530	198	6	,	,	PUNCT
ajfa-8530	198	7	o.	o.	NOUN
ajfa-8530	198	8	m.	m.	NOUN
ajfa-8530	198	9	(	(	PUNCT
ajfa-8530	198	10	2014	2014	NUM
ajfa-8530	198	11	)	)	PUNCT
ajfa-8530	198	12	.	.	PUNCT
ajfa-8530	199	1	the	the	DET
ajfa-8530	199	2	impact	impact	NOUN
ajfa-8530	199	3	of	of	ADP
ajfa-8530	199	4	corporate	corporate	ADJ
ajfa-8530	199	5	governance	governance	NOUN
ajfa-8530	199	6	on	on	ADP
ajfa-8530	199	7	performance	performance	NOUN
ajfa-8530	199	8	of	of	ADP
ajfa-8530	199	9	quoted	quote	VERB
ajfa-8530	199	10	companies	company	NOUN
ajfa-8530	199	11	in	in	ADP
ajfa-8530	199	12	nigeria	nigeria	PROPN
ajfa-8530	199	13	.	.	PUNCT
ajfa-8530	200	1	paper	paper	NOUN
ajfa-8530	200	2	presented	present	VERB
ajfa-8530	200	3	at	at	ADP
ajfa-8530	200	4	the	the	DET
ajfa-8530	200	5	the	the	DET
ajfa-8530	200	6	first	first	ADJ
ajfa-8530	200	7	middle	middle	PROPN
ajfa-8530	200	8	east	east	PROPN
ajfa-8530	200	9	conference	conference	PROPN
ajfa-8530	200	10	on	on	ADP
ajfa-8530	200	11	global	global	ADJ
ajfa-8530	200	12	business	business	NOUN
ajfa-8530	200	13	,	,	PUNCT
ajfa-8530	200	14	economics	economic	NOUN
ajfa-8530	200	15	,	,	PUNCT
ajfa-8530	200	16	finance	finance	NOUN
ajfa-8530	200	17	and	and	CCONJ
ajfa-8530	200	18	banking	banking	NOUN
ajfa-8530	200	19	,	,	PUNCT
ajfa-8530	200	20	dubai	dubai	PROPN
ajfa-8530	200	21	.	.	PUNCT
ajfa-8530	201	1	asian	asian	ADJ
ajfa-8530	201	2	journal	journal	PROPN
ajfa-8530	201	3	of	of	ADP
ajfa-8530	201	4	finance	finance	PROPN
ajfa-8530	201	5	&	&	CCONJ
ajfa-8530	201	6	accounting	accounting	PROPN
ajfa-8530	201	7	issn	issn	PROPN
ajfa-8530	201	8	1946	1946	NUM
ajfa-8530	201	9	-	-	PUNCT
ajfa-8530	201	10	052x	052x	NOUN
ajfa-8530	201	11	2015	2015	NUM
ajfa-8530	201	12	,	,	PUNCT
ajfa-8530	201	13	vol	vol	NOUN
ajfa-8530	201	14	.	.	PROPN
ajfa-8530	201	15	7	7	NUM
ajfa-8530	201	16	,	,	PUNCT
ajfa-8530	201	17	no	no	INTJ
ajfa-8530	201	18	.	.	NOUN
ajfa-8530	201	19	2	2	NUM
ajfa-8530	201	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	201	21	225	225	NUM
ajfa-8530	201	22	rainsbury	rainsbury	NOUN
ajfa-8530	201	23	,	,	PUNCT
ajfa-8530	201	24	e.	e.	PROPN
ajfa-8530	201	25	a.	a.	PROPN
ajfa-8530	201	26	,	,	PUNCT
ajfa-8530	201	27	bradbury	bradbury	PROPN
ajfa-8530	201	28	,	,	PUNCT
ajfa-8530	201	29	m.	m.	NOUN
ajfa-8530	201	30	,	,	PUNCT
ajfa-8530	201	31	&	&	CCONJ
ajfa-8530	201	32	cahan	cahan	PROPN
ajfa-8530	201	33	,	,	PUNCT
ajfa-8530	201	34	s.	s.	PROPN
ajfa-8530	201	35	f.	f.	PROPN
ajfa-8530	202	1	(	(	PUNCT
ajfa-8530	202	2	2009).the	2009).the	DET
ajfa-8530	202	3	impact	impact	NOUN
ajfa-8530	202	4	of	of	ADP
ajfa-8530	202	5	audit	audit	NOUN
ajfa-8530	202	6	committee	committee	NOUN
ajfa-8530	202	7	quality	quality	NOUN
ajfa-8530	202	8	on	on	ADP
ajfa-8530	202	9	financial	financial	ADJ
ajfa-8530	202	10	reporting	reporting	NOUN
ajfa-8530	202	11	quality	quality	NOUN
ajfa-8530	202	12	and	and	CCONJ
ajfa-8530	202	13	audit	audit	NOUN
ajfa-8530	202	14	fees	fee	NOUN
ajfa-8530	202	15	.	.	PUNCT
ajfa-8530	203	1	journal	journal	PROPN
ajfa-8530	203	2	of	of	ADP
ajfa-8530	203	3	contemporary	contemporary	PROPN
ajfa-8530	203	4	accounting	accounting	PROPN
ajfa-8530	203	5	&	&	CCONJ
ajfa-8530	203	6	economics	economic	NOUN
ajfa-8530	203	7	,	,	PUNCT
ajfa-8530	203	8	5	5	NUM
ajfa-8530	203	9	,	,	PUNCT
ajfa-8530	203	10	20–33	20–33	NOUN
ajfa-8530	203	11	.	.	PUNCT
ajfa-8530	204	1	http://dx.doi.org/10.1016/j.jcae.2009.03.002	http://dx.doi.org/10.1016/j.jcae.2009.03.002	NOUN
ajfa-8530	204	2	salloum	salloum	NOUN
ajfa-8530	204	3	,	,	PUNCT
ajfa-8530	204	4	c.	c.	NOUN
ajfa-8530	204	5	,	,	PUNCT
ajfa-8530	204	6	azzi	azzi	NOUN
ajfa-8530	204	7	,	,	PUNCT
ajfa-8530	204	8	g.	g.	PROPN
ajfa-8530	204	9	,	,	PUNCT
ajfa-8530	204	10	&	&	CCONJ
ajfa-8530	204	11	gebrayel	gebrayel	PROPN
ajfa-8530	204	12	,	,	PUNCT
ajfa-8530	204	13	e.	e.	PROPN
ajfa-8530	204	14	(	(	PUNCT
ajfa-8530	204	15	2014	2014	NUM
ajfa-8530	204	16	)	)	PUNCT
ajfa-8530	204	17	.	.	PUNCT
ajfa-8530	205	1	audit	audit	NOUN
ajfa-8530	205	2	committee	committee	NOUN
ajfa-8530	205	3	and	and	CCONJ
ajfa-8530	205	4	financial	financial	ADJ
ajfa-8530	205	5	distress	distress	NOUN
ajfa-8530	205	6	in	in	ADP
ajfa-8530	205	7	the	the	DET
ajfa-8530	205	8	middle	middle	PROPN
ajfa-8530	205	9	east	east	PROPN
ajfa-8530	205	10	context	context	NOUN
ajfa-8530	205	11	:	:	PUNCT
ajfa-8530	205	12	evidence	evidence	NOUN
ajfa-8530	205	13	of	of	ADP
ajfa-8530	205	14	the	the	DET
ajfa-8530	205	15	lebanese	lebanese	ADJ
ajfa-8530	205	16	financial	financial	ADJ
ajfa-8530	205	17	institutions	institution	NOUN
ajfa-8530	205	18	.	.	PUNCT
ajfa-8530	206	1	international	international	ADJ
ajfa-8530	206	2	strategic	strategic	ADJ
ajfa-8530	206	3	management	management	NOUN
ajfa-8530	206	4	review	review	NOUN
ajfa-8530	206	5	,	,	PUNCT
ajfa-8530	206	6	2	2	NUM
ajfa-8530	206	7	,	,	PUNCT
ajfa-8530	206	8	39	39	NUM
ajfa-8530	206	9	-	-	SYM
ajfa-8530	206	10	45	45	NUM
ajfa-8530	206	11	.	.	PUNCT
ajfa-8530	207	1	http://dx.doi.org/10.1016/j.ism.2014.09.001	http://dx.doi.org/10.1016/j.ism.2014.09.001	PROPN
ajfa-8530	207	2	salehi	salehi	NOUN
ajfa-8530	207	3	,	,	PUNCT
ajfa-8530	207	4	m.	m.	NOUN
ajfa-8530	207	5	,	,	PUNCT
ajfa-8530	207	6	&	&	CCONJ
ajfa-8530	207	7	mansoury	mansoury	NOUN
ajfa-8530	207	8	,	,	PUNCT
ajfa-8530	207	9	a.	a.	NOUN
ajfa-8530	207	10	(	(	PUNCT
ajfa-8530	207	11	2009	2009	NUM
ajfa-8530	207	12	)	)	PUNCT
ajfa-8530	207	13	.	.	PUNCT
ajfa-8530	208	1	firm	firm	ADJ
ajfa-8530	208	2	size	size	NOUN
ajfa-8530	208	3	,	,	PUNCT
ajfa-8530	208	4	audit	audit	NOUN
ajfa-8530	208	5	regulation	regulation	NOUN
ajfa-8530	208	6	and	and	CCONJ
ajfa-8530	208	7	fraud	fraud	NOUN
ajfa-8530	208	8	detection	detection	NOUN
ajfa-8530	208	9	:	:	PUNCT
ajfa-8530	208	10	empirical	empirical	ADJ
ajfa-8530	208	11	evidence	evidence	NOUN
ajfa-8530	208	12	from	from	ADP
ajfa-8530	208	13	iran	iran	PROPN
ajfa-8530	208	14	.	.	PUNCT
ajfa-8530	209	1	journal	journal	PROPN
ajfa-8530	209	2	of	of	ADP
ajfa-8530	209	3	management	management	NOUN
ajfa-8530	209	4	,	,	PUNCT
ajfa-8530	209	5	4(1	4(1	NOUN
ajfa-8530	209	6	)	)	PUNCT
ajfa-8530	209	7	,	,	PUNCT
ajfa-8530	209	8	5	5	NUM
ajfa-8530	209	9	-	-	SYM
ajfa-8530	209	10	19	19	NUM
ajfa-8530	209	11	.	.	PUNCT
ajfa-8530	210	1	segovia	segovia	PROPN
ajfa-8530	210	2	,	,	PUNCT
ajfa-8530	210	3	j.	j.	PROPN
ajfa-8530	210	4	r.	r.	PROPN
ajfa-8530	210	5	(	(	PUNCT
ajfa-8530	210	6	2003	2003	NUM
ajfa-8530	210	7	)	)	PUNCT
ajfa-8530	210	8	.	.	PUNCT
ajfa-8530	211	1	earnings	earning	NOUN
ajfa-8530	211	2	management	management	NOUN
ajfa-8530	211	3	:	:	PUNCT
ajfa-8530	211	4	do	do	VERB
ajfa-8530	211	5	the	the	DET
ajfa-8530	211	6	type	type	NOUN
ajfa-8530	211	7	of	of	ADP
ajfa-8530	211	8	gaap	gaap	NOUN
ajfa-8530	211	9	,	,	PUNCT
ajfa-8530	211	10	persuasive	persuasive	ADJ
ajfa-8530	211	11	client	client	NOUN
ajfa-8530	211	12	explanation	explanation	NOUN
ajfa-8530	211	13	,	,	PUNCT
ajfa-8530	211	14	and	and	CCONJ
ajfa-8530	211	15	sec	sec	PROPN
ajfa-8530	211	16	notification	notification	NOUN
ajfa-8530	211	17	influence	influence	NOUN
ajfa-8530	211	18	the	the	DET
ajfa-8530	211	19	auditors	auditor	NOUN
ajfa-8530	211	20	'	'	PART
ajfa-8530	211	21	decisions	decision	NOUN
ajfa-8530	211	22	.	.	PUNCT
ajfa-8530	212	1	texas	texas	PROPN
ajfa-8530	212	2	tech	tech	PROPN
ajfa-8530	212	3	university	university	PROPN
ajfa-8530	212	4	,	,	PUNCT
ajfa-8530	212	5	texas	texas	PROPN
ajfa-8530	212	6	.	.	PUNCT
ajfa-8530	213	1	http://hdl.handle.net/2346/12651	http://hdl.handle.net/2346/12651	ADJ
ajfa-8530	213	2	sekaran	sekaran	NOUN
ajfa-8530	213	3	,	,	PUNCT
ajfa-8530	213	4	u.	u.	PROPN
ajfa-8530	213	5	,	,	PUNCT
ajfa-8530	213	6	&	&	CCONJ
ajfa-8530	213	7	bougie	bougie	PROPN
ajfa-8530	213	8	,	,	PUNCT
ajfa-8530	213	9	r.	r.	PROPN
ajfa-8530	213	10	(	(	PUNCT
ajfa-8530	213	11	2013	2013	NUM
ajfa-8530	213	12	)	)	PUNCT
ajfa-8530	213	13	.	.	PUNCT
ajfa-8530	214	1	research	research	NOUN
ajfa-8530	214	2	methodology	methodology	NOUN
ajfa-8530	214	3	for	for	ADP
ajfa-8530	214	4	business	business	NOUN
ajfa-8530	214	5	:	:	PUNCT
ajfa-8530	214	6	a	a	DET
ajfa-8530	214	7	skill	skill	NOUN
ajfa-8530	214	8	building	building	NOUN
ajfa-8530	214	9	approach	approach	NOUN
ajfa-8530	214	10	(	(	PUNCT
ajfa-8530	214	11	6th	6th	ADJ
ajfa-8530	214	12	ed	ed	NOUN
ajfa-8530	214	13	.	.	PUNCT
ajfa-8530	214	14	)	)	PUNCT
ajfa-8530	214	15	.	.	PUNCT
ajfa-8530	215	1	australia	australia	PROPN
ajfa-8530	215	2	:	:	PUNCT
ajfa-8530	215	3	wiley	wiley	PROPN
ajfa-8530	215	4	&	&	CCONJ
ajfa-8530	215	5	sons	son	NOUN
ajfa-8530	215	6	.	.	PUNCT
ajfa-8530	216	1	shanikat	shanikat	PROPN
ajfa-8530	216	2	,	,	PUNCT
ajfa-8530	216	3	m.	m.	NOUN
ajfa-8530	216	4	,	,	PUNCT
ajfa-8530	216	5	&	&	CCONJ
ajfa-8530	216	6	abbadi	abbadi	PROPN
ajfa-8530	216	7	,	,	PUNCT
ajfa-8530	216	8	s.	s.	PROPN
ajfa-8530	216	9	s.	s.	PROPN
ajfa-8530	216	10	(	(	PUNCT
ajfa-8530	216	11	2011	2011	NUM
ajfa-8530	216	12	)	)	PUNCT
ajfa-8530	216	13	.	.	PUNCT
ajfa-8530	217	1	assessment	assessment	NOUN
ajfa-8530	217	2	of	of	ADP
ajfa-8530	217	3	corporate	corporate	ADJ
ajfa-8530	217	4	governance	governance	NOUN
ajfa-8530	217	5	in	in	ADP
ajfa-8530	217	6	jordan	jordan	PROPN
ajfa-8530	217	7	:	:	PUNCT
ajfa-8530	217	8	an	an	DET
ajfa-8530	217	9	empirical	empirical	ADJ
ajfa-8530	217	10	study	study	NOUN
ajfa-8530	217	11	.	.	PUNCT
ajfa-8530	218	1	australian	australian	ADJ
ajfa-8530	218	2	accounting	accounting	NOUN
ajfa-8530	218	3	business	business	NOUN
ajfa-8530	218	4	and	and	CCONJ
ajfa-8530	218	5	finance	finance	NOUN
ajfa-8530	218	6	journal	journal	NOUN
ajfa-8530	218	7	,	,	PUNCT
ajfa-8530	218	8	5(3	5(3	NUM
ajfa-8530	218	9	)	)	PUNCT
ajfa-8530	218	10	,	,	PUNCT
ajfa-8530	218	11	91	91	NUM
ajfa-8530	218	12	-	-	SYM
ajfa-8530	218	13	106	106	NUM
ajfa-8530	218	14	.	.	PUNCT
ajfa-8530	219	1	song	song	PROPN
ajfa-8530	219	2	,	,	PUNCT
ajfa-8530	219	3	j.	j.	PROPN
ajfa-8530	219	4	,	,	PUNCT
ajfa-8530	219	5	&	&	CCONJ
ajfa-8530	219	6	windram	windram	PROPN
ajfa-8530	219	7	,	,	PUNCT
ajfa-8530	219	8	b.	b.	PROPN
ajfa-8530	219	9	(	(	PUNCT
ajfa-8530	219	10	2004	2004	NUM
ajfa-8530	219	11	)	)	PUNCT
ajfa-8530	219	12	.	.	PUNCT
ajfa-8530	220	1	benchmarking	benchmarke	VERB
ajfa-8530	220	2	audit	audit	NOUN
ajfa-8530	220	3	committee	committee	NOUN
ajfa-8530	220	4	effectiveness	effectiveness	NOUN
ajfa-8530	220	5	in	in	ADP
ajfa-8530	220	6	financial	financial	ADJ
ajfa-8530	220	7	reporting	reporting	NOUN
ajfa-8530	220	8	.	.	PUNCT
ajfa-8530	221	1	international	international	ADJ
ajfa-8530	221	2	journal	journal	PROPN
ajfa-8530	221	3	of	of	ADP
ajfa-8530	221	4	auditing	auditing	NOUN
ajfa-8530	221	5	,	,	PUNCT
ajfa-8530	221	6	8(3	8(3	NUM
ajfa-8530	221	7	)	)	PUNCT
ajfa-8530	221	8	,	,	PUNCT
ajfa-8530	221	9	195	195	NUM
ajfa-8530	221	10	-	-	SYM
ajfa-8530	221	11	205	205	NUM
ajfa-8530	221	12	.	.	PUNCT
ajfa-8530	222	1	teitel	teitel	PROPN
ajfa-8530	222	2	,	,	PUNCT
ajfa-8530	222	3	k.	k.	PROPN
ajfa-8530	222	4	,	,	PUNCT
ajfa-8530	222	5	&	&	CCONJ
ajfa-8530	222	6	machuga	machuga	PROPN
ajfa-8530	222	7	,	,	PUNCT
ajfa-8530	222	8	s.	s.	PROPN
ajfa-8530	222	9	(	(	PUNCT
ajfa-8530	222	10	2010	2010	NUM
ajfa-8530	222	11	)	)	PUNCT
ajfa-8530	222	12	.	.	PUNCT
ajfa-8530	223	1	the	the	DET
ajfa-8530	223	2	interaction	interaction	NOUN
ajfa-8530	223	3	of	of	ADP
ajfa-8530	223	4	audit	audit	NOUN
ajfa-8530	223	5	firm	firm	ADJ
ajfa-8530	223	6	quality	quality	NOUN
ajfa-8530	223	7	and	and	CCONJ
ajfa-8530	223	8	the	the	DET
ajfa-8530	223	9	mexican	mexican	PROPN
ajfa-8530	223	10	code	code	NOUN
ajfa-8530	223	11	of	of	ADP
ajfa-8530	223	12	best	good	ADJ
ajfa-8530	223	13	corporate	corporate	ADJ
ajfa-8530	223	14	practices	practice	NOUN
ajfa-8530	223	15	on	on	ADP
ajfa-8530	223	16	earnings	earning	NOUN
ajfa-8530	223	17	quality	quality	NOUN
ajfa-8530	223	18	.	.	PUNCT
ajfa-8530	224	1	review	review	NOUN
ajfa-8530	224	2	of	of	ADP
ajfa-8530	224	3	business	business	NOUN
ajfa-8530	224	4	research	research	NOUN
ajfa-8530	224	5	,	,	PUNCT
ajfa-8530	224	6	10(1	10(1	NUM
ajfa-8530	224	7	)	)	PUNCT
ajfa-8530	224	8	,	,	PUNCT
ajfa-8530	224	9	1	1	NUM
ajfa-8530	224	10	-	-	SYM
ajfa-8530	224	11	22	22	NUM
ajfa-8530	224	12	.	.	PUNCT
ajfa-8530	225	1	http://dx.doi.org/10.1111/j.1099-1123.2004.00090.x	http://dx.doi.org/10.1111/j.1099-1123.2004.00090.x	VERB
ajfa-8530	225	2	wan	wan	PROPN
ajfa-8530	225	3	-	-	PUNCT
ajfa-8530	225	4	hussin	hussin	PROPN
ajfa-8530	225	5	,	,	PUNCT
ajfa-8530	225	6	w.	w.	PROPN
ajfa-8530	225	7	n.	n.	PROPN
ajfa-8530	225	8	,	,	PUNCT
ajfa-8530	225	9	&	&	CCONJ
ajfa-8530	225	10	haji	haji	PROPN
ajfa-8530	225	11	-	-	PUNCT
ajfa-8530	225	12	abdullah	abdullah	PROPN
ajfa-8530	225	13	,	,	PUNCT
ajfa-8530	225	14	n.	n.	NOUN
ajfa-8530	225	15	m.	m.	NOUN
ajfa-8530	225	16	(	(	PUNCT
ajfa-8530	225	17	2009).audit	2009).audit	NUM
ajfa-8530	225	18	committee	committee	NOUN
ajfa-8530	225	19	attributes	attribute	VERB
ajfa-8530	225	20	,	,	PUNCT
ajfa-8530	225	21	financial	financial	ADJ
ajfa-8530	225	22	distress	distress	NOUN
ajfa-8530	225	23	and	and	CCONJ
ajfa-8530	225	24	the	the	DET
ajfa-8530	225	25	quality	quality	NOUN
ajfa-8530	225	26	of	of	ADP
ajfa-8530	225	27	financial	financial	ADJ
ajfa-8530	225	28	reporting	reporting	NOUN
ajfa-8530	225	29	in	in	ADP
ajfa-8530	225	30	malaysia	malaysia	PROPN
ajfa-8530	225	31	,	,	PUNCT
ajfa-8530	225	32	1	1	NUM
ajfa-8530	225	33	-	-	SYM
ajfa-8530	225	34	40	40	NUM
ajfa-8530	225	35	.	.	PUNCT
ajfa-8530	225	36	retrieved	retrieve	VERB
ajfa-8530	225	37	from	from	ADP
ajfa-8530	225	38	http://ssrn.com/abstract=1500134	http://ssrn.com/abstract=1500134	PROPN
ajfa-8530	225	39	watts	watt	NOUN
ajfa-8530	225	40	,	,	PUNCT
ajfa-8530	225	41	l.	l.	PROPN
ajfa-8530	225	42	,	,	PUNCT
ajfa-8530	225	43	&	&	CCONJ
ajfa-8530	225	44	zimmerman	zimmerman	PROPN
ajfa-8530	225	45	l.	l.	PROPN
ajfa-8530	225	46	(	(	PUNCT
ajfa-8530	225	47	1990	1990	NUM
ajfa-8530	225	48	)	)	PUNCT
ajfa-8530	225	49	.	.	PUNCT
ajfa-8530	226	1	positive	positive	ADJ
ajfa-8530	226	2	accounting	accounting	NOUN
ajfa-8530	226	3	theory	theory	NOUN
ajfa-8530	226	4	:	:	PUNCT
ajfa-8530	226	5	a	a	DET
ajfa-8530	226	6	ten	ten	NUM
ajfa-8530	226	7	year	year	NOUN
ajfa-8530	226	8	perspective	perspective	NOUN
ajfa-8530	226	9	.	.	PUNCT
ajfa-8530	227	1	the	the	DET
ajfa-8530	227	2	accounting	accounting	NOUN
ajfa-8530	227	3	review	review	NOUN
ajfa-8530	227	4	,	,	PUNCT
ajfa-8530	227	5	65(1	65(1	NOUN
ajfa-8530	227	6	)	)	PUNCT
ajfa-8530	227	7	131	131	NUM
ajfa-8530	227	8	-	-	SYM
ajfa-8530	227	9	156	156	NUM
ajfa-8530	227	10	.	.	PUNCT
ajfa-8530	227	11	wenyao	wenyao	PROPN
ajfa-8530	227	12	,	,	PUNCT
ajfa-8530	227	13	l.	l.	PROPN
ajfa-8530	227	14	,	,	PUNCT
ajfa-8530	227	15	&	&	CCONJ
ajfa-8530	227	16	qin	qin	PROPN
ajfa-8530	227	17	,	,	PUNCT
ajfa-8530	227	18	l.	l.	PROPN
ajfa-8530	227	19	(	(	PUNCT
ajfa-8530	227	20	october	october	PROPN
ajfa-8530	227	21	,	,	PUNCT
ajfa-8530	227	22	2008	2008	NUM
ajfa-8530	227	23	)	)	PUNCT
ajfa-8530	227	24	.	.	PUNCT
ajfa-8530	228	1	board	board	NOUN
ajfa-8530	228	2	composition	composition	NOUN
ajfa-8530	228	3	and	and	CCONJ
ajfa-8530	228	4	earnings	earning	NOUN
ajfa-8530	228	5	management	management	NOUN
ajfa-8530	228	6	.	.	PUNCT
ajfa-8530	229	1	paper	paper	NOUN
ajfa-8530	229	2	presented	present	VERB
ajfa-8530	229	3	at	at	ADP
ajfa-8530	229	4	the	the	DET
ajfa-8530	229	5	4th	4th	ADJ
ajfa-8530	229	6	international	international	ADJ
ajfa-8530	229	7	conference	conference	NOUN
ajfa-8530	229	8	on	on	ADP
ajfa-8530	229	9	wireless	wireless	ADJ
ajfa-8530	229	10	communications	communication	NOUN
ajfa-8530	229	11	,	,	PUNCT
ajfa-8530	229	12	networking	networking	NOUN
ajfa-8530	229	13	and	and	CCONJ
ajfa-8530	229	14	mobile	mobile	NOUN
ajfa-8530	229	15	computing	computing	NOUN
ajfa-8530	229	16	,	,	PUNCT
ajfa-8530	229	17	dalian	dalian	PROPN
ajfa-8530	229	18	,	,	PUNCT
ajfa-8530	229	19	china	china	PROPN
ajfa-8530	229	20	.	.	PUNCT
ajfa-8530	230	1	vuko	vuko	PROPN
ajfa-8530	230	2	,	,	PUNCT
ajfa-8530	230	3	t.	t.	PROPN
ajfa-8530	230	4	,	,	PUNCT
ajfa-8530	230	5	maretić	maretić	NOUN
ajfa-8530	230	6	,	,	PUNCT
ajfa-8530	230	7	m.	m.	NOUN
ajfa-8530	230	8	,	,	PUNCT
ajfa-8530	230	9	&	&	CCONJ
ajfa-8530	230	10	čular	čular	ADJ
ajfa-8530	230	11	,	,	PUNCT
ajfa-8530	230	12	m.	m.	NOUN
ajfa-8530	230	13	(	(	PUNCT
ajfa-8530	230	14	2015	2015	NUM
ajfa-8530	230	15	)	)	PUNCT
ajfa-8530	230	16	.	.	PUNCT
ajfa-8530	231	1	the	the	DET
ajfa-8530	231	2	role	role	NOUN
ajfa-8530	231	3	and	and	CCONJ
ajfa-8530	231	4	effectiveness	effectiveness	NOUN
ajfa-8530	231	5	of	of	ADP
ajfa-8530	231	6	audit	audit	NOUN
ajfa-8530	231	7	committee	committee	NOUN
ajfa-8530	231	8	incorporate	incorporate	NOUN
ajfa-8530	231	9	of	of	ADP
ajfa-8530	231	10	credit	credit	NOUN
ajfa-8530	231	11	institutions	institution	NOUN
ajfa-8530	231	12	.	.	PUNCT
ajfa-8530	232	1	international	international	ADJ
ajfa-8530	232	2	journal	journal	PROPN
ajfa-8530	232	3	of	of	ADP
ajfa-8530	232	4	social	social	ADJ
ajfa-8530	232	5	,	,	PUNCT
ajfa-8530	232	6	behavioral	behavioral	ADJ
ajfa-8530	232	7	,	,	PUNCT
ajfa-8530	232	8	educational	educational	ADJ
ajfa-8530	232	9	,	,	PUNCT
ajfa-8530	232	10	economic	economic	ADJ
ajfa-8530	232	11	,	,	PUNCT
ajfa-8530	232	12	business	business	NOUN
ajfa-8530	232	13	and	and	CCONJ
ajfa-8530	232	14	industrial	industrial	ADJ
ajfa-8530	232	15	engineering	engineering	NOUN
ajfa-8530	232	16	9(4	9(4	NOUN
ajfa-8530	232	17	)	)	PUNCT
ajfa-8530	232	18	.	.	PUNCT
ajfa-8530	233	1	governance	governance	PROPN
ajfa-8530	233	2	xiao	xiao	PROPN
ajfa-8530	233	3	,	,	PUNCT
ajfa-8530	233	4	j.	j.	PROPN
ajfa-8530	233	5	z.	z.	PROPN
ajfa-8530	233	6	,	,	PUNCT
ajfa-8530	233	7	yang	yang	PROPN
ajfa-8530	233	8	,	,	PUNCT
ajfa-8530	233	9	h.	h.	PROPN
ajfa-8530	233	10	,	,	PUNCT
ajfa-8530	233	11	&	&	CCONJ
ajfa-8530	233	12	chow	chow	PROPN
ajfa-8530	233	13	,	,	PUNCT
ajfa-8530	233	14	c.	c.	PROPN
ajfa-8530	233	15	w.	w.	PROPN
ajfa-8530	233	16	(	(	PUNCT
ajfa-8530	233	17	2004	2004	NUM
ajfa-8530	233	18	)	)	PUNCT
ajfa-8530	233	19	.	.	PUNCT
ajfa-8530	234	1	the	the	DET
ajfa-8530	234	2	determinants	determinant	NOUN
ajfa-8530	234	3	and	and	CCONJ
ajfa-8530	234	4	characteristics	characteristic	NOUN
ajfa-8530	234	5	of	of	ADP
ajfa-8530	234	6	voluntary	voluntary	ADJ
ajfa-8530	234	7	internet	internet	NOUN
ajfa-8530	234	8	-	-	PUNCT
ajfa-8530	234	9	based	base	VERB
ajfa-8530	234	10	disclosures	disclosure	NOUN
ajfa-8530	234	11	by	by	ADP
ajfa-8530	234	12	listed	list	VERB
ajfa-8530	234	13	chinese	chinese	ADJ
ajfa-8530	234	14	companies	company	NOUN
ajfa-8530	234	15	.	.	PUNCT
ajfa-8530	235	1	journal	journal	NOUN
ajfa-8530	235	2	of	of	ADP
ajfa-8530	235	3	accounting	accounting	NOUN
ajfa-8530	235	4	and	and	CCONJ
ajfa-8530	235	5	public	public	ADJ
ajfa-8530	235	6	policy	policy	NOUN
ajfa-8530	235	7	23(3	23(3	NUM
ajfa-8530	235	8	)	)	PUNCT
ajfa-8530	235	9	,	,	PUNCT
ajfa-8530	235	10	191	191	NUM
ajfa-8530	235	11	-	-	SYM
ajfa-8530	235	12	225	225	NUM
ajfa-8530	235	13	.	.	PUNCT
ajfa-8530	236	1	http://dx.doi.org/10.1016/j.jaccpubpol.2004.04.002	http://dx.doi.org/10.1016/j.jaccpubpol.2004.04.002	PROPN
ajfa-8530	236	2	zahirul	zahirul	PROPN
ajfa-8530	236	3	-	-	PUNCT
ajfa-8530	236	4	islam	islam	PROPN
ajfa-8530	236	5	,	,	PUNCT
ajfa-8530	236	6	m.	m.	NOUN
ajfa-8530	236	7	(	(	PUNCT
ajfa-8530	236	8	2010	2010	NUM
ajfa-8530	236	9	)	)	PUNCT
ajfa-8530	236	10	.	.	PUNCT
ajfa-8530	237	1	agency	agency	NOUN
ajfa-8530	237	2	problem	problem	NOUN
ajfa-8530	237	3	and	and	CCONJ
ajfa-8530	237	4	the	the	DET
ajfa-8530	237	5	role	role	NOUN
ajfa-8530	237	6	of	of	ADP
ajfa-8530	237	7	audit	audit	NOUN
ajfa-8530	237	8	committee	committee	NOUN
ajfa-8530	237	9	:	:	PUNCT
ajfa-8530	237	10	implications	implication	NOUN
ajfa-8530	237	11	for	for	ADP
ajfa-8530	237	12	corporate	corporate	ADJ
ajfa-8530	237	13	sector	sector	NOUN
ajfa-8530	237	14	in	in	ADP
ajfa-8530	237	15	bangladesh	bangladesh	PROPN
ajfa-8530	237	16	.	.	PUNCT
ajfa-8530	238	1	international	international	ADJ
ajfa-8530	238	2	journal	journal	PROPN
ajfa-8530	238	3	of	of	ADP
ajfa-8530	238	4	economics	economic	NOUN
ajfa-8530	238	5	and	and	CCONJ
ajfa-8530	238	6	finance	finance	NOUN
ajfa-8530	238	7	,	,	PUNCT
ajfa-8530	238	8	2(3	2(3	NUM
ajfa-8530	238	9	)	)	PUNCT
ajfa-8530	238	10	,	,	PUNCT
ajfa-8530	238	11	177	177	NUM
ajfa-8530	238	12	-	-	SYM
ajfa-8530	238	13	188	188	NUM
ajfa-8530	238	14	.	.	PUNCT
ajfa-8530	239	1	http://dx.doi.org/10.5539/ijef.v2n3p177	http://dx.doi.org/10.5539/ijef.v2n3p177	PROPN
ajfa-8530	239	2	asian	asian	PROPN
ajfa-8530	239	3	journal	journal	PROPN
ajfa-8530	239	4	of	of	ADP
ajfa-8530	239	5	finance	finance	PROPN
ajfa-8530	239	6	&	&	CCONJ
ajfa-8530	239	7	accounting	accounting	PROPN
ajfa-8530	239	8	issn	issn	PROPN
ajfa-8530	239	9	1946	1946	NUM
ajfa-8530	239	10	-	-	PUNCT
ajfa-8530	239	11	052x	052x	NOUN
ajfa-8530	239	12	2015	2015	NUM
ajfa-8530	239	13	,	,	PUNCT
ajfa-8530	239	14	vol	vol	NOUN
ajfa-8530	239	15	.	.	PROPN
ajfa-8530	239	16	7	7	NUM
ajfa-8530	239	17	,	,	PUNCT
ajfa-8530	239	18	no	no	INTJ
ajfa-8530	240	1	.	.	NOUN
ajfa-8530	240	2	2	2	NUM
ajfa-8530	240	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8530	240	4	226	226	NUM
ajfa-8530	240	5	zare	zare	PROPN
ajfa-8530	240	6	,	,	PUNCT
ajfa-8530	240	7	r.	r.	PROPN
ajfa-8530	240	8	,	,	PUNCT
ajfa-8530	240	9	khedri	khedri	PROPN
ajfa-8530	240	10	,	,	PUNCT
ajfa-8530	240	11	s.	s.	PROPN
ajfa-8530	240	12	,	,	PUNCT
ajfa-8530	240	13	&	&	CCONJ
ajfa-8530	240	14	farzanfar	farzanfar	PROPN
ajfa-8530	240	15	,	,	PUNCT
ajfa-8530	240	16	f.	f.	PROPN
ajfa-8530	240	17	(	(	PUNCT
ajfa-8530	240	18	2013	2013	NUM
ajfa-8530	240	19	)	)	PUNCT
ajfa-8530	240	20	.	.	PUNCT
ajfa-8530	241	1	examining	examine	VERB
ajfa-8530	241	2	the	the	DET
ajfa-8530	241	3	effect	effect	NOUN
ajfa-8530	241	4	of	of	ADP
ajfa-8530	241	5	auditing	auditing	NOUN
ajfa-8530	241	6	institution	institution	NOUN
ajfa-8530	241	7	,	,	PUNCT
ajfa-8530	241	8	internal	internal	ADJ
ajfa-8530	241	9	auditing	auditing	NOUN
ajfa-8530	241	10	department	department	PROPN
ajfa-8530	241	11	and	and	CCONJ
ajfa-8530	241	12	companies	company	NOUN
ajfa-8530	241	13	’	’	PART
ajfa-8530	241	14	profitability	profitability	NOUN
ajfa-8530	241	15	on	on	ADP
ajfa-8530	241	16	voluntary	voluntary	ADJ
ajfa-8530	241	17	information	information	NOUN
ajfa-8530	241	18	disclosure	disclosure	NOUN
ajfa-8530	241	19	in	in	ADP
ajfa-8530	241	20	tehran	tehran	PROPN
ajfa-8530	241	21	stock	stock	PROPN
ajfa-8530	241	22	exchange	exchange	PROPN
ajfa-8530	241	23	.	.	PUNCT
ajfa-8530	242	1	international	international	ADJ
ajfa-8530	242	2	journal	journal	PROPN
ajfa-8530	242	3	of	of	ADP
ajfa-8530	242	4	economy	economy	NOUN
ajfa-8530	242	5	,	,	PUNCT
ajfa-8530	242	6	management	management	NOUN
ajfa-8530	242	7	and	and	CCONJ
ajfa-8530	242	8	social	social	ADJ
ajfa-8530	242	9	sciences	science	NOUN
ajfa-8530	242	10	,	,	PUNCT
ajfa-8530	242	11	2(9	2(9	NUM
ajfa-8530	242	12	)	)	PUNCT
ajfa-8530	242	13	.	.	PUNCT