id	sid	tid	token	lemma	pos
ajfa-8539	1	1	microsoft	microsoft	PROPN
ajfa-8539	1	2	word	word	NOUN
ajfa-8539	1	3	8539	8539	NUM
ajfa-8539	1	4	-	-	SYM
ajfa-8539	1	5	31006	31006	NUM
ajfa-8539	1	6	-	-	SYM
ajfa-8539	1	7	1	1	NUM
ajfa-8539	1	8	-	-	PUNCT
ajfa-8539	1	9	sm	sm	NOUN
ajfa-8539	1	10	-	-	PUNCT
ajfa-8539	1	11	writer2	writer2	VERB
ajfa-8539	1	12	-	-	ADJ
ajfa-8539	1	13	new	new	ADJ
ajfa-8539	1	14	asian	asian	ADJ
ajfa-8539	1	15	journal	journal	NOUN
ajfa-8539	1	16	of	of	ADP
ajfa-8539	1	17	finance	finance	PROPN
ajfa-8539	1	18	&	&	CCONJ
ajfa-8539	1	19	accounting	accounting	PROPN
ajfa-8539	1	20	issn	issn	PROPN
ajfa-8539	1	21	1946	1946	NUM
ajfa-8539	1	22	-	-	PUNCT
ajfa-8539	1	23	052x	052x	NOUN
ajfa-8539	1	24	2015	2015	NUM
ajfa-8539	1	25	,	,	PUNCT
ajfa-8539	1	26	vol	vol	NOUN
ajfa-8539	1	27	.	.	PROPN
ajfa-8539	1	28	7	7	NUM
ajfa-8539	1	29	,	,	PUNCT
ajfa-8539	1	30	no	no	INTJ
ajfa-8539	2	1	.	.	NOUN
ajfa-8539	2	2	2	2	NUM
ajfa-8539	2	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	2	4	255	255	NUM
ajfa-8539	2	5	the	the	DET
ajfa-8539	2	6	impact	impact	NOUN
ajfa-8539	2	7	of	of	ADP
ajfa-8539	2	8	audit	audit	NOUN
ajfa-8539	2	9	quality	quality	NOUN
ajfa-8539	2	10	features	feature	NOUN
ajfa-8539	2	11	on	on	ADP
ajfa-8539	2	12	enhancing	enhance	VERB
ajfa-8539	2	13	earnings	earning	NOUN
ajfa-8539	2	14	quality	quality	NOUN
ajfa-8539	2	15	:	:	PUNCT
ajfa-8539	2	16	the	the	DET
ajfa-8539	2	17	evidence	evidence	NOUN
ajfa-8539	2	18	of	of	ADP
ajfa-8539	2	19	listed	list	VERB
ajfa-8539	2	20	manufacturing	manufacturing	NOUN
ajfa-8539	2	21	firms	firm	NOUN
ajfa-8539	2	22	at	at	ADP
ajfa-8539	2	23	amman	amman	PROPN
ajfa-8539	2	24	stock	stock	PROPN
ajfa-8539	2	25	exchange	exchange	PROPN
ajfa-8539	2	26	dr	dr	PROPN
ajfa-8539	2	27	.	.	PROPN
ajfa-8539	2	28	mohammad	mohammad	PROPN
ajfa-8539	2	29	abdallah	abdallah	PROPN
ajfa-8539	2	30	almomani	almomani	PROPN
ajfa-8539	2	31	dept	dept	PROPN
ajfa-8539	2	32	.	.	PROPN
ajfa-8539	2	33	of	of	ADP
ajfa-8539	2	34	accounting	accounting	PROPN
ajfa-8539	2	35	,	,	PUNCT
ajfa-8539	2	36	jadara	jadara	PROPN
ajfa-8539	2	37	university	university	PROPN
ajfa-8539	2	38	po	po	PROPN
ajfa-8539	2	39	box	box	PROPN
ajfa-8539	2	40	733	733	NUM
ajfa-8539	2	41	,	,	PUNCT
ajfa-8539	2	42	irbid	irbid	VERB
ajfa-8539	2	43	21110	21110	NUM
ajfa-8539	2	44	jordan	jordan	PROPN
ajfa-8539	2	45	tel	tel	PROPN
ajfa-8539	2	46	:	:	PUNCT
ajfa-8539	2	47	962	962	NUM
ajfa-8539	2	48	-	-	SYM
ajfa-8539	2	49	2	2	NUM
ajfa-8539	2	50	-	-	PUNCT
ajfa-8539	2	51	720	720	NUM
ajfa-8539	2	52	-	-	PUNCT
ajfa-8539	2	53	1222	1222	NUM
ajfa-8539	2	54	e	e	NOUN
ajfa-8539	2	55	-	-	NOUN
ajfa-8539	2	56	mail	mail	NOUN
ajfa-8539	2	57	:	:	PUNCT
ajfa-8539	2	58	momani@jadara.edu.jo	momani@jadara.edu.jo	NOUN
ajfa-8539	2	59	received	receive	VERB
ajfa-8539	2	60	:	:	PUNCT
ajfa-8539	2	61	nov	nov	PROPN
ajfa-8539	2	62	.	.	PROPN
ajfa-8539	2	63	8	8	NUM
ajfa-8539	2	64	,	,	PUNCT
ajfa-8539	2	65	2015	2015	NUM
ajfa-8539	2	66	accepted	accept	VERB
ajfa-8539	2	67	:	:	PUNCT
ajfa-8539	2	68	dec	dec	PROPN
ajfa-8539	2	69	.	.	PROPN
ajfa-8539	2	70	20	20	NUM
ajfa-8539	2	71	,	,	PUNCT
ajfa-8539	2	72	2015	2015	NUM
ajfa-8539	2	73	published	publish	VERB
ajfa-8539	2	74	:	:	PUNCT
ajfa-8539	2	75	december	december	PROPN
ajfa-8539	2	76	20	20	NUM
ajfa-8539	2	77	,	,	PUNCT
ajfa-8539	2	78	2015	2015	NUM
ajfa-8539	2	79	doi:10.5296	doi:10.5296	NOUN
ajfa-8539	2	80	/	/	SYM
ajfa-8539	2	81	ajfa.v7i2.8539	ajfa.v7i2.8539	NOUN
ajfa-8539	2	82	url	url	PROPN
ajfa-8539	2	83	:	:	PUNCT
ajfa-8539	2	84	http://dx.doi.org/10.5296/ajfa.v7i2.8539	http://dx.doi.org/10.5296/ajfa.v7i2.8539	NOUN
ajfa-8539	2	85	abstract	abstract	VERB
ajfa-8539	2	86	the	the	DET
ajfa-8539	2	87	study	study	NOUN
ajfa-8539	2	88	aims	aim	VERB
ajfa-8539	2	89	at	at	ADP
ajfa-8539	2	90	investigating	investigate	VERB
ajfa-8539	2	91	the	the	DET
ajfa-8539	2	92	impact	impact	NOUN
ajfa-8539	2	93	of	of	ADP
ajfa-8539	2	94	external	external	ADJ
ajfa-8539	2	95	audit	audit	NOUN
ajfa-8539	2	96	quality	quality	NOUN
ajfa-8539	2	97	features	feature	NOUN
ajfa-8539	2	98	on	on	ADP
ajfa-8539	2	99	enhancing	enhance	VERB
ajfa-8539	2	100	the	the	DET
ajfa-8539	2	101	quality	quality	NOUN
ajfa-8539	2	102	of	of	ADP
ajfa-8539	2	103	accounting	accounting	NOUN
ajfa-8539	2	104	profits	profit	NOUN
ajfa-8539	2	105	of	of	ADP
ajfa-8539	2	106	the	the	DET
ajfa-8539	2	107	listed	list	VERB
ajfa-8539	2	108	manufacturing	manufacturing	NOUN
ajfa-8539	2	109	firms	firm	NOUN
ajfa-8539	2	110	at	at	ADP
ajfa-8539	2	111	amman	amman	PROPN
ajfa-8539	2	112	stock	stock	PROPN
ajfa-8539	2	113	exchange	exchange	PROPN
ajfa-8539	2	114	(	(	PUNCT
ajfa-8539	2	115	ase	ase	NOUN
ajfa-8539	2	116	)	)	PUNCT
ajfa-8539	2	117	,	,	PUNCT
ajfa-8539	2	118	where	where	SCONJ
ajfa-8539	2	119	continuity	continuity	NOUN
ajfa-8539	2	120	of	of	ADP
ajfa-8539	2	121	profit	profit	NOUN
ajfa-8539	2	122	has	have	AUX
ajfa-8539	2	123	been	be	AUX
ajfa-8539	2	124	used	use	VERB
ajfa-8539	2	125	as	as	ADP
ajfa-8539	2	126	proxy	proxy	ADJ
ajfa-8539	2	127	variable	variable	NOUN
ajfa-8539	2	128	to	to	PART
ajfa-8539	2	129	express	express	VERB
ajfa-8539	2	130	the	the	DET
ajfa-8539	2	131	quality	quality	NOUN
ajfa-8539	2	132	of	of	ADP
ajfa-8539	2	133	earnings	earning	NOUN
ajfa-8539	2	134	.	.	PUNCT
ajfa-8539	3	1	indicators	indicator	NOUN
ajfa-8539	3	2	of	of	ADP
ajfa-8539	3	3	quality	quality	NOUN
ajfa-8539	3	4	of	of	ADP
ajfa-8539	3	5	audit	audit	NOUN
ajfa-8539	3	6	,	,	PUNCT
ajfa-8539	3	7	audit	audit	NOUN
ajfa-8539	3	8	office	office	NOUN
ajfa-8539	3	9	size	size	NOUN
ajfa-8539	3	10	,	,	PUNCT
ajfa-8539	3	11	auditors	auditor	NOUN
ajfa-8539	3	12	'	'	PART
ajfa-8539	3	13	fees	fee	NOUN
ajfa-8539	3	14	,	,	PUNCT
ajfa-8539	3	15	period	period	NOUN
ajfa-8539	3	16	of	of	ADP
ajfa-8539	3	17	customer	customer	NOUN
ajfa-8539	3	18	's	's	PART
ajfa-8539	3	19	retention	retention	NOUN
ajfa-8539	3	20	,	,	PUNCT
ajfa-8539	3	21	type	type	NOUN
ajfa-8539	3	22	of	of	ADP
ajfa-8539	3	23	auditor	auditor	NOUN
ajfa-8539	3	24	's	's	PART
ajfa-8539	3	25	opinion	opinion	NOUN
ajfa-8539	3	26	,	,	PUNCT
ajfa-8539	3	27	and	and	CCONJ
ajfa-8539	3	28	the	the	DET
ajfa-8539	3	29	specialization	specialization	NOUN
ajfa-8539	3	30	in	in	ADP
ajfa-8539	3	31	client	client	NOUN
ajfa-8539	3	32	's	's	PART
ajfa-8539	3	33	industry	industry	NOUN
ajfa-8539	3	34	,	,	PUNCT
ajfa-8539	3	35	were	be	AUX
ajfa-8539	3	36	used	use	VERB
ajfa-8539	3	37	to	to	PART
ajfa-8539	3	38	measure	measure	VERB
ajfa-8539	3	39	audit	audit	NOUN
ajfa-8539	3	40	quality	quality	NOUN
ajfa-8539	3	41	.	.	PUNCT
ajfa-8539	4	1	a	a	DET
ajfa-8539	4	2	sample	sample	NOUN
ajfa-8539	4	3	of	of	ADP
ajfa-8539	4	4	45	45	NUM
ajfa-8539	4	5	firms	firm	NOUN
ajfa-8539	4	6	had	have	AUX
ajfa-8539	4	7	been	be	AUX
ajfa-8539	4	8	selected	select	VERB
ajfa-8539	4	9	,	,	PUNCT
ajfa-8539	4	10	and	and	CCONJ
ajfa-8539	4	11	data	datum	NOUN
ajfa-8539	4	12	covering	cover	VERB
ajfa-8539	4	13	the	the	DET
ajfa-8539	4	14	period	period	NOUN
ajfa-8539	4	15	2009	2009	NUM
ajfa-8539	4	16	-	-	SYM
ajfa-8539	4	17	2013	2013	NUM
ajfa-8539	4	18	had	have	AUX
ajfa-8539	4	19	been	be	AUX
ajfa-8539	4	20	collected	collect	VERB
ajfa-8539	4	21	from	from	ADP
ajfa-8539	4	22	these	these	DET
ajfa-8539	4	23	firms	firm	NOUN
ajfa-8539	4	24	,	,	PUNCT
ajfa-8539	4	25	where	where	SCONJ
ajfa-8539	4	26	225	225	NUM
ajfa-8539	4	27	observations	observation	NOUN
ajfa-8539	4	28	were	be	AUX
ajfa-8539	4	29	used	use	VERB
ajfa-8539	4	30	in	in	ADP
ajfa-8539	4	31	the	the	DET
ajfa-8539	4	32	analysis	analysis	NOUN
ajfa-8539	4	33	.	.	PUNCT
ajfa-8539	5	1	the	the	DET
ajfa-8539	5	2	study	study	NOUN
ajfa-8539	5	3	finds	find	VERB
ajfa-8539	5	4	that	that	SCONJ
ajfa-8539	5	5	the	the	DET
ajfa-8539	5	6	earnings	earning	NOUN
ajfa-8539	5	7	of	of	ADP
ajfa-8539	5	8	listed	list	VERB
ajfa-8539	5	9	manufacturing	manufacturing	NOUN
ajfa-8539	5	10	firms	firm	NOUN
ajfa-8539	5	11	at	at	ADP
ajfa-8539	5	12	amman	amman	PROPN
ajfa-8539	5	13	stock	stock	PROPN
ajfa-8539	5	14	exchange	exchange	PROPN
ajfa-8539	5	15	are	be	AUX
ajfa-8539	5	16	with	with	ADP
ajfa-8539	5	17	good	good	ADJ
ajfa-8539	5	18	quality	quality	NOUN
ajfa-8539	5	19	,	,	PUNCT
ajfa-8539	5	20	and	and	CCONJ
ajfa-8539	5	21	that	that	SCONJ
ajfa-8539	5	22	there	there	PRON
ajfa-8539	5	23	is	be	VERB
ajfa-8539	5	24	a	a	DET
ajfa-8539	5	25	linear	linear	ADJ
ajfa-8539	5	26	relationship	relationship	NOUN
ajfa-8539	5	27	between	between	ADP
ajfa-8539	5	28	external	external	ADJ
ajfa-8539	5	29	audit	audit	NOUN
ajfa-8539	5	30	quality	quality	NOUN
ajfa-8539	5	31	and	and	CCONJ
ajfa-8539	5	32	the	the	DET
ajfa-8539	5	33	quality	quality	NOUN
ajfa-8539	5	34	of	of	ADP
ajfa-8539	5	35	reported	report	VERB
ajfa-8539	5	36	earnings	earning	NOUN
ajfa-8539	5	37	.	.	PUNCT
ajfa-8539	6	1	auditors	auditor	NOUN
ajfa-8539	6	2	'	'	PART
ajfa-8539	6	3	fees	fee	NOUN
ajfa-8539	6	4	have	have	VERB
ajfa-8539	6	5	most	most	ADV
ajfa-8539	6	6	important	important	ADJ
ajfa-8539	6	7	significant	significant	ADJ
ajfa-8539	6	8	effect	effect	NOUN
ajfa-8539	6	9	on	on	ADP
ajfa-8539	6	10	earnings	earning	NOUN
ajfa-8539	6	11	quality	quality	NOUN
ajfa-8539	6	12	,	,	PUNCT
ajfa-8539	6	13	followed	follow	VERB
ajfa-8539	6	14	by	by	ADP
ajfa-8539	6	15	auditors	auditor	NOUN
ajfa-8539	6	16	'	'	PART
ajfa-8539	6	17	opinion	opinion	NOUN
ajfa-8539	6	18	,	,	PUNCT
ajfa-8539	6	19	where	where	SCONJ
ajfa-8539	6	20	others	other	NOUN
ajfa-8539	6	21	factors	factor	NOUN
ajfa-8539	6	22	has	have	VERB
ajfa-8539	6	23	no	no	DET
ajfa-8539	6	24	significant	significant	ADJ
ajfa-8539	6	25	effect	effect	NOUN
ajfa-8539	6	26	on	on	ADP
ajfa-8539	6	27	earnings	earning	NOUN
ajfa-8539	6	28	quality	quality	NOUN
ajfa-8539	6	29	.	.	PUNCT
ajfa-8539	7	1	based	base	VERB
ajfa-8539	7	2	on	on	ADP
ajfa-8539	7	3	these	these	DET
ajfa-8539	7	4	findings	finding	NOUN
ajfa-8539	7	5	,	,	PUNCT
ajfa-8539	7	6	the	the	DET
ajfa-8539	7	7	study	study	NOUN
ajfa-8539	7	8	raises	raise	VERB
ajfa-8539	7	9	several	several	ADJ
ajfa-8539	7	10	questions	question	NOUN
ajfa-8539	7	11	about	about	ADP
ajfa-8539	7	12	the	the	DET
ajfa-8539	7	13	reliability	reliability	NOUN
ajfa-8539	7	14	of	of	ADP
ajfa-8539	7	15	audit	audit	NOUN
ajfa-8539	7	16	quality	quality	NOUN
ajfa-8539	7	17	properties	property	NOUN
ajfa-8539	7	18	by	by	ADP
ajfa-8539	7	19	stakeholders	stakeholder	NOUN
ajfa-8539	7	20	in	in	ADP
ajfa-8539	7	21	firms	firm	NOUN
ajfa-8539	7	22	,	,	PUNCT
ajfa-8539	7	23	especially	especially	ADV
ajfa-8539	7	24	investors	investor	NOUN
ajfa-8539	7	25	,	,	PUNCT
ajfa-8539	7	26	when	when	SCONJ
ajfa-8539	7	27	they	they	PRON
ajfa-8539	7	28	check	check	VERB
ajfa-8539	7	29	the	the	DET
ajfa-8539	7	30	quality	quality	NOUN
ajfa-8539	7	31	of	of	ADP
ajfa-8539	7	32	earnings	earning	NOUN
ajfa-8539	7	33	,	,	PUNCT
ajfa-8539	7	34	whenever	whenever	SCONJ
ajfa-8539	7	35	they	they	PRON
ajfa-8539	7	36	need	need	VERB
ajfa-8539	7	37	to	to	PART
ajfa-8539	7	38	take	take	VERB
ajfa-8539	7	39	a	a	DET
ajfa-8539	7	40	decision	decision	NOUN
ajfa-8539	7	41	.	.	PUNCT
ajfa-8539	8	1	the	the	DET
ajfa-8539	8	2	study	study	NOUN
ajfa-8539	8	3	recommends	recommend	VERB
ajfa-8539	8	4	further	further	ADJ
ajfa-8539	8	5	researches	research	NOUN
ajfa-8539	8	6	regarding	regard	VERB
ajfa-8539	8	7	the	the	DET
ajfa-8539	8	8	issue	issue	NOUN
ajfa-8539	8	9	by	by	ADP
ajfa-8539	8	10	using	use	VERB
ajfa-8539	8	11	other	other	ADJ
ajfa-8539	8	12	metrics	metric	NOUN
ajfa-8539	8	13	to	to	PART
ajfa-8539	8	14	measure	measure	VERB
ajfa-8539	8	15	earnings	earning	NOUN
ajfa-8539	8	16	quality	quality	NOUN
ajfa-8539	8	17	,	,	PUNCT
ajfa-8539	8	18	and	and	CCONJ
ajfa-8539	8	19	through	through	ADP
ajfa-8539	8	20	the	the	DET
ajfa-8539	8	21	addition	addition	NOUN
ajfa-8539	8	22	of	of	ADP
ajfa-8539	8	23	other	other	ADJ
ajfa-8539	8	24	properties	property	NOUN
ajfa-8539	8	25	to	to	ADP
ajfa-8539	8	26	the	the	DET
ajfa-8539	8	27	quality	quality	NOUN
ajfa-8539	8	28	of	of	ADP
ajfa-8539	8	29	the	the	DET
ajfa-8539	8	30	audit	audit	NOUN
ajfa-8539	8	31	,	,	PUNCT
ajfa-8539	8	32	such	such	ADJ
ajfa-8539	8	33	as	as	ADP
ajfa-8539	8	34	linked	link	VERB
ajfa-8539	8	35	audit	audit	NOUN
ajfa-8539	8	36	offices	office	NOUN
ajfa-8539	8	37	with	with	ADP
ajfa-8539	8	38	auditing	audit	VERB
ajfa-8539	8	39	global	global	ADJ
ajfa-8539	8	40	offices	office	NOUN
ajfa-8539	8	41	,	,	PUNCT
ajfa-8539	8	42	degree	degree	NOUN
ajfa-8539	8	43	of	of	ADP
ajfa-8539	8	44	qualification	qualification	NOUN
ajfa-8539	8	45	employees	employee	NOUN
ajfa-8539	8	46	,	,	PUNCT
ajfa-8539	8	47	and	and	CCONJ
ajfa-8539	8	48	the	the	DET
ajfa-8539	8	49	opened	open	VERB
ajfa-8539	8	50	lawsuits	lawsuit	NOUN
ajfa-8539	8	51	against	against	ADP
ajfa-8539	8	52	audit	audit	NOUN
ajfa-8539	8	53	office	office	NOUN
ajfa-8539	8	54	.	.	PUNCT
ajfa-8539	9	1	keywords	keyword	NOUN
ajfa-8539	9	2	:	:	PUNCT
ajfa-8539	9	3	audit	audit	NOUN
ajfa-8539	9	4	quality	quality	NOUN
ajfa-8539	9	5	,	,	PUNCT
ajfa-8539	9	6	earnings	earning	NOUN
ajfa-8539	9	7	quality	quality	NOUN
ajfa-8539	9	8	,	,	PUNCT
ajfa-8539	9	9	earnings	earning	NOUN
ajfa-8539	9	10	continuity	continuity	NOUN
ajfa-8539	9	11	,	,	PUNCT
ajfa-8539	9	12	audit	audit	NOUN
ajfa-8539	9	13	quality	quality	NOUN
ajfa-8539	9	14	properties	property	NOUN
ajfa-8539	9	15	.	.	PUNCT
ajfa-8539	10	1	asian	asian	ADJ
ajfa-8539	10	2	journal	journal	PROPN
ajfa-8539	10	3	of	of	ADP
ajfa-8539	10	4	finance	finance	PROPN
ajfa-8539	10	5	&	&	CCONJ
ajfa-8539	10	6	accounting	accounting	PROPN
ajfa-8539	10	7	issn	issn	PROPN
ajfa-8539	10	8	1946	1946	NUM
ajfa-8539	10	9	-	-	PUNCT
ajfa-8539	10	10	052x	052x	NOUN
ajfa-8539	10	11	2015	2015	NUM
ajfa-8539	10	12	,	,	PUNCT
ajfa-8539	10	13	vol	vol	NOUN
ajfa-8539	10	14	.	.	PROPN
ajfa-8539	10	15	7	7	NUM
ajfa-8539	10	16	,	,	PUNCT
ajfa-8539	10	17	no	no	INTJ
ajfa-8539	10	18	.	.	NOUN
ajfa-8539	10	19	2	2	NUM
ajfa-8539	10	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	10	21	256	256	NUM
ajfa-8539	10	22	1	1	NUM
ajfa-8539	10	23	.	.	PUNCT
ajfa-8539	11	1	introduction	introduction	NOUN
ajfa-8539	11	2	as	as	ADP
ajfa-8539	11	3	a	a	DET
ajfa-8539	11	4	result	result	NOUN
ajfa-8539	11	5	of	of	ADP
ajfa-8539	11	6	failures	failure	NOUN
ajfa-8539	11	7	occurred	occur	VERB
ajfa-8539	11	8	to	to	ADP
ajfa-8539	11	9	business	business	NOUN
ajfa-8539	11	10	organizations	organization	NOUN
ajfa-8539	11	11	and	and	CCONJ
ajfa-8539	11	12	the	the	DET
ajfa-8539	11	13	subsequent	subsequent	ADJ
ajfa-8539	11	14	collapse	collapse	NOUN
ajfa-8539	11	15	and	and	CCONJ
ajfa-8539	11	16	bankruptcy	bankruptcy	NOUN
ajfa-8539	11	17	of	of	ADP
ajfa-8539	11	18	large	large	ADJ
ajfa-8539	11	19	and	and	CCONJ
ajfa-8539	11	20	multinational	multinational	ADJ
ajfa-8539	11	21	firms	firm	NOUN
ajfa-8539	11	22	,	,	PUNCT
ajfa-8539	11	23	such	such	ADJ
ajfa-8539	11	24	as	as	ADP
ajfa-8539	11	25	enron	enron	PROPN
ajfa-8539	11	26	,	,	PUNCT
ajfa-8539	11	27	worldcom	worldcom	PROPN
ajfa-8539	11	28	,	,	PUNCT
ajfa-8539	11	29	and	and	CCONJ
ajfa-8539	11	30	other	other	ADJ
ajfa-8539	11	31	firms	firm	NOUN
ajfa-8539	11	32	,	,	PUNCT
ajfa-8539	11	33	and	and	CCONJ
ajfa-8539	11	34	based	base	VERB
ajfa-8539	11	35	on	on	ADP
ajfa-8539	11	36	the	the	DET
ajfa-8539	11	37	clear	clear	ADJ
ajfa-8539	11	38	relationship	relationship	NOUN
ajfa-8539	11	39	of	of	ADP
ajfa-8539	11	40	these	these	DET
ajfa-8539	11	41	collapses	collapse	NOUN
ajfa-8539	11	42	with	with	ADP
ajfa-8539	11	43	manipulating	manipulate	VERB
ajfa-8539	11	44	the	the	DET
ajfa-8539	11	45	accounts	account	NOUN
ajfa-8539	11	46	of	of	ADP
ajfa-8539	11	47	these	these	DET
ajfa-8539	11	48	firms	firm	NOUN
ajfa-8539	11	49	,	,	PUNCT
ajfa-8539	11	50	doubts	doubt	NOUN
ajfa-8539	11	51	emerged	emerge	VERB
ajfa-8539	11	52	among	among	ADP
ajfa-8539	11	53	users	user	NOUN
ajfa-8539	11	54	of	of	ADP
ajfa-8539	11	55	financial	financial	ADJ
ajfa-8539	11	56	information	information	NOUN
ajfa-8539	11	57	regarding	regard	VERB
ajfa-8539	11	58	the	the	DET
ajfa-8539	11	59	credibility	credibility	NOUN
ajfa-8539	11	60	of	of	ADP
ajfa-8539	11	61	this	this	DET
ajfa-8539	11	62	announced	announce	VERB
ajfa-8539	11	63	information	information	NOUN
ajfa-8539	11	64	,	,	PUNCT
ajfa-8539	11	65	where	where	SCONJ
ajfa-8539	11	66	they	they	PRON
ajfa-8539	11	67	depend	depend	VERB
ajfa-8539	11	68	on	on	ADP
ajfa-8539	11	69	,	,	PUNCT
ajfa-8539	11	70	in	in	ADP
ajfa-8539	11	71	decision	decision	NOUN
ajfa-8539	11	72	making	making	NOUN
ajfa-8539	11	73	.	.	PUNCT
ajfa-8539	12	1	this	this	DET
ajfa-8539	12	2	incredibility	incredibility	NOUN
ajfa-8539	12	3	and	and	CCONJ
ajfa-8539	12	4	unreliability	unreliability	NOUN
ajfa-8539	12	5	raise	raise	VERB
ajfa-8539	12	6	many	many	ADJ
ajfa-8539	12	7	questions	question	NOUN
ajfa-8539	12	8	,	,	PUNCT
ajfa-8539	12	9	including	include	VERB
ajfa-8539	12	10	the	the	DET
ajfa-8539	12	11	managements	management	NOUN
ajfa-8539	12	12	of	of	ADP
ajfa-8539	12	13	these	these	DET
ajfa-8539	12	14	firms	firm	NOUN
ajfa-8539	12	15	,	,	PUNCT
ajfa-8539	12	16	and	and	CCONJ
ajfa-8539	12	17	the	the	DET
ajfa-8539	12	18	effectiveness	effectiveness	NOUN
ajfa-8539	12	19	of	of	ADP
ajfa-8539	12	20	accounting	accounting	NOUN
ajfa-8539	12	21	standards	standard	NOUN
ajfa-8539	12	22	,	,	PUNCT
ajfa-8539	12	23	and	and	CCONJ
ajfa-8539	12	24	the	the	DET
ajfa-8539	12	25	applied	apply	VERB
ajfa-8539	12	26	procedures	procedure	NOUN
ajfa-8539	12	27	in	in	ADP
ajfa-8539	12	28	firms	firm	NOUN
ajfa-8539	12	29	.	.	PUNCT
ajfa-8539	13	1	auditors	auditor	NOUN
ajfa-8539	13	2	'	'	PART
ajfa-8539	13	3	responsibility	responsibility	NOUN
ajfa-8539	13	4	and	and	CCONJ
ajfa-8539	13	5	credibility	credibility	NOUN
ajfa-8539	13	6	,	,	PUNCT
ajfa-8539	13	7	audit	audit	NOUN
ajfa-8539	13	8	process	process	NOUN
ajfa-8539	13	9	,	,	PUNCT
ajfa-8539	13	10	and	and	CCONJ
ajfa-8539	13	11	audit	audit	NOUN
ajfa-8539	13	12	quality	quality	NOUN
ajfa-8539	13	13	,	,	PUNCT
ajfa-8539	13	14	became	become	VERB
ajfa-8539	13	15	questionable	questionable	ADJ
ajfa-8539	13	16	directly	directly	ADV
ajfa-8539	13	17	next	next	ADV
ajfa-8539	13	18	to	to	ADP
ajfa-8539	13	19	these	these	DET
ajfa-8539	13	20	collapses	collapse	NOUN
ajfa-8539	13	21	.	.	PUNCT
ajfa-8539	14	1	because	because	SCONJ
ajfa-8539	14	2	of	of	ADP
ajfa-8539	14	3	increasing	increase	VERB
ajfa-8539	14	4	number	number	NOUN
ajfa-8539	14	5	of	of	ADP
ajfa-8539	14	6	collapsed	collapsed	ADJ
ajfa-8539	14	7	firms	firm	NOUN
ajfa-8539	14	8	,	,	PUNCT
ajfa-8539	14	9	and	and	CCONJ
ajfa-8539	14	10	losses	loss	NOUN
ajfa-8539	14	11	incurred	incur	VERB
ajfa-8539	14	12	by	by	ADP
ajfa-8539	14	13	investors	investor	NOUN
ajfa-8539	14	14	and	and	CCONJ
ajfa-8539	14	15	creditors	creditor	NOUN
ajfa-8539	14	16	,	,	PUNCT
ajfa-8539	14	17	the	the	DET
ajfa-8539	14	18	issue	issue	NOUN
ajfa-8539	14	19	of	of	ADP
ajfa-8539	14	20	earnings	earning	NOUN
ajfa-8539	14	21	quality	quality	NOUN
ajfa-8539	14	22	became	become	VERB
ajfa-8539	14	23	the	the	DET
ajfa-8539	14	24	focus	focus	NOUN
ajfa-8539	14	25	of	of	ADP
ajfa-8539	14	26	different	different	ADJ
ajfa-8539	14	27	interested	interested	ADJ
ajfa-8539	14	28	groups	group	NOUN
ajfa-8539	14	29	of	of	ADP
ajfa-8539	14	30	people	people	NOUN
ajfa-8539	14	31	.	.	PUNCT
ajfa-8539	15	1	the	the	DET
ajfa-8539	15	2	issue	issue	NOUN
ajfa-8539	15	3	of	of	ADP
ajfa-8539	15	4	earnings	earning	NOUN
ajfa-8539	15	5	quality	quality	NOUN
ajfa-8539	15	6	stems	stem	VERB
ajfa-8539	15	7	its	its	PRON
ajfa-8539	15	8	importance	importance	NOUN
ajfa-8539	15	9	from	from	ADP
ajfa-8539	15	10	the	the	DET
ajfa-8539	15	11	quality	quality	NOUN
ajfa-8539	15	12	of	of	ADP
ajfa-8539	15	13	reported	report	VERB
ajfa-8539	15	14	earnings	earning	NOUN
ajfa-8539	15	15	by	by	ADP
ajfa-8539	15	16	business	business	NOUN
ajfa-8539	15	17	organizations	organization	NOUN
ajfa-8539	15	18	in	in	ADP
ajfa-8539	15	19	the	the	DET
ajfa-8539	15	20	financial	financial	ADJ
ajfa-8539	15	21	and	and	CCONJ
ajfa-8539	15	22	investments	investment	NOUN
ajfa-8539	15	23	decisions	decision	NOUN
ajfa-8539	15	24	that	that	PRON
ajfa-8539	15	25	investors	investor	NOUN
ajfa-8539	15	26	,	,	PUNCT
ajfa-8539	15	27	creditors	creditor	NOUN
ajfa-8539	15	28	,	,	PUNCT
ajfa-8539	15	29	and	and	CCONJ
ajfa-8539	15	30	other	other	ADJ
ajfa-8539	15	31	users	user	NOUN
ajfa-8539	15	32	depend	depend	VERB
ajfa-8539	15	33	on	on	ADP
ajfa-8539	15	34	,	,	PUNCT
ajfa-8539	15	35	in	in	ADP
ajfa-8539	15	36	taking	take	VERB
ajfa-8539	15	37	decisions	decision	NOUN
ajfa-8539	15	38	.	.	PUNCT
ajfa-8539	16	1	earnings	earning	NOUN
ajfa-8539	16	2	quality	quality	NOUN
ajfa-8539	16	3	is	be	AUX
ajfa-8539	16	4	used	use	VERB
ajfa-8539	16	5	in	in	ADP
ajfa-8539	16	6	performance	performance	NOUN
ajfa-8539	16	7	evaluation	evaluation	NOUN
ajfa-8539	16	8	of	of	ADP
ajfa-8539	16	9	firms	firm	NOUN
ajfa-8539	16	10	,	,	PUNCT
ajfa-8539	16	11	and	and	CCONJ
ajfa-8539	16	12	in	in	ADP
ajfa-8539	16	13	determining	determine	VERB
ajfa-8539	16	14	the	the	DET
ajfa-8539	16	15	fair	fair	ADJ
ajfa-8539	16	16	value	value	NOUN
ajfa-8539	16	17	of	of	ADP
ajfa-8539	16	18	these	these	DET
ajfa-8539	16	19	firms	firm	NOUN
ajfa-8539	16	20	.	.	PUNCT
ajfa-8539	17	1	moreover	moreover	ADV
ajfa-8539	17	2	earnings	earning	NOUN
ajfa-8539	17	3	quality	quality	NOUN
ajfa-8539	17	4	is	be	AUX
ajfa-8539	17	5	important	important	ADJ
ajfa-8539	17	6	in	in	ADP
ajfa-8539	17	7	future	future	ADJ
ajfa-8539	17	8	estimations	estimation	NOUN
ajfa-8539	17	9	and	and	CCONJ
ajfa-8539	17	10	contracting.(easa	contracting.(easa	NOUN
ajfa-8539	17	11	,	,	PUNCT
ajfa-8539	17	12	2008	2008	NUM
ajfa-8539	17	13	)	)	PUNCT
ajfa-8539	17	14	.	.	PUNCT
ajfa-8539	18	1	earnings	earning	NOUN
ajfa-8539	18	2	quality	quality	NOUN
ajfa-8539	18	3	is	be	AUX
ajfa-8539	18	4	strongly	strongly	ADV
ajfa-8539	18	5	associated	associate	VERB
ajfa-8539	18	6	with	with	ADP
ajfa-8539	18	7	quality	quality	NOUN
ajfa-8539	18	8	of	of	ADP
ajfa-8539	18	9	financial	financial	ADJ
ajfa-8539	18	10	reports	report	NOUN
ajfa-8539	18	11	,	,	PUNCT
ajfa-8539	18	12	where	where	SCONJ
ajfa-8539	18	13	this	this	DET
ajfa-8539	18	14	quality	quality	NOUN
ajfa-8539	18	15	of	of	ADP
ajfa-8539	18	16	earnings	earning	NOUN
ajfa-8539	18	17	can	can	AUX
ajfa-8539	18	18	be	be	AUX
ajfa-8539	18	19	achieved	achieve	VERB
ajfa-8539	18	20	when	when	SCONJ
ajfa-8539	18	21	firms	firm	NOUN
ajfa-8539	18	22	adhere	adhere	VERB
ajfa-8539	18	23	to	to	ADP
ajfa-8539	18	24	the	the	DET
ajfa-8539	18	25	legal	legal	ADJ
ajfa-8539	18	26	,	,	PUNCT
ajfa-8539	18	27	professional	professional	ADJ
ajfa-8539	18	28	,	,	PUNCT
ajfa-8539	18	29	and	and	CCONJ
ajfa-8539	18	30	control	control	NOUN
ajfa-8539	18	31	standards	standard	NOUN
ajfa-8539	18	32	.	.	PUNCT
ajfa-8539	19	1	business	business	NOUN
ajfa-8539	19	2	organizations	organization	NOUN
ajfa-8539	19	3	are	be	AUX
ajfa-8539	19	4	required	require	VERB
ajfa-8539	19	5	to	to	PART
ajfa-8539	19	6	issue	issue	VERB
ajfa-8539	19	7	reliable	reliable	ADJ
ajfa-8539	19	8	,	,	PUNCT
ajfa-8539	19	9	free	free	ADJ
ajfa-8539	19	10	of	of	ADP
ajfa-8539	19	11	errors	error	NOUN
ajfa-8539	19	12	,	,	PUNCT
ajfa-8539	19	13	and	and	CCONJ
ajfa-8539	19	14	misstatement	misstatement	ADJ
ajfa-8539	19	15	information	information	NOUN
ajfa-8539	19	16	,	,	PUNCT
ajfa-8539	19	17	to	to	PART
ajfa-8539	19	18	provide	provide	VERB
ajfa-8539	19	19	a	a	DET
ajfa-8539	19	20	good	good	ADJ
ajfa-8539	19	21	base	base	NOUN
ajfa-8539	19	22	for	for	ADP
ajfa-8539	19	23	the	the	DET
ajfa-8539	19	24	evaluation	evaluation	NOUN
ajfa-8539	19	25	of	of	ADP
ajfa-8539	19	26	current	current	ADJ
ajfa-8539	19	27	operating	operating	NOUN
ajfa-8539	19	28	performance	performance	NOUN
ajfa-8539	19	29	of	of	ADP
ajfa-8539	19	30	firms	firm	NOUN
ajfa-8539	19	31	,	,	PUNCT
ajfa-8539	19	32	and	and	CCONJ
ajfa-8539	19	33	to	to	PART
ajfa-8539	19	34	be	be	AUX
ajfa-8539	19	35	appropriate	appropriate	ADJ
ajfa-8539	19	36	for	for	ADP
ajfa-8539	19	37	the	the	DET
ajfa-8539	19	38	estimation	estimation	NOUN
ajfa-8539	19	39	of	of	ADP
ajfa-8539	19	40	its	its	PRON
ajfa-8539	19	41	future	future	ADJ
ajfa-8539	19	42	operating	operating	NOUN
ajfa-8539	19	43	performance	performance	NOUN
ajfa-8539	19	44	,	,	PUNCT
ajfa-8539	19	45	and	and	CCONJ
ajfa-8539	19	46	for	for	ADP
ajfa-8539	19	47	the	the	DET
ajfa-8539	19	48	determinations	determination	NOUN
ajfa-8539	19	49	of	of	ADP
ajfa-8539	19	50	the	the	DET
ajfa-8539	19	51	fair	fair	ADJ
ajfa-8539	19	52	value	value	NOUN
ajfa-8539	19	53	of	of	ADP
ajfa-8539	19	54	firms	firm	NOUN
ajfa-8539	19	55	(	(	PUNCT
ajfa-8539	19	56	dechow	dechow	ADJ
ajfa-8539	19	57	and	and	CCONJ
ajfa-8539	19	58	schrand	schrand	NOUN
ajfa-8539	19	59	,	,	PUNCT
ajfa-8539	19	60	2004	2004	NUM
ajfa-8539	19	61	)	)	PUNCT
ajfa-8539	19	62	.	.	PUNCT
ajfa-8539	20	1	penman	penman	PROPN
ajfa-8539	20	2	(	(	PUNCT
ajfa-8539	20	3	2003	2003	NUM
ajfa-8539	20	4	)	)	PUNCT
ajfa-8539	20	5	,	,	PUNCT
ajfa-8539	20	6	demonstrated	demonstrate	VERB
ajfa-8539	20	7	that	that	SCONJ
ajfa-8539	20	8	earnings	earning	NOUN
ajfa-8539	20	9	quality	quality	NOUN
ajfa-8539	20	10	is	be	AUX
ajfa-8539	20	11	associated	associate	VERB
ajfa-8539	20	12	with	with	ADP
ajfa-8539	20	13	accounting	accounting	NOUN
ajfa-8539	20	14	profits	profit	NOUN
ajfa-8539	20	15	,	,	PUNCT
ajfa-8539	20	16	realized	realize	VERB
ajfa-8539	20	17	cash	cash	NOUN
ajfa-8539	20	18	flows	flow	NOUN
ajfa-8539	20	19	,	,	PUNCT
ajfa-8539	20	20	so	so	ADV
ajfa-8539	20	21	quality	quality	NOUN
ajfa-8539	20	22	of	of	ADP
ajfa-8539	20	23	earnings	earning	NOUN
ajfa-8539	20	24	is	be	AUX
ajfa-8539	20	25	achieved	achieve	VERB
ajfa-8539	20	26	when	when	SCONJ
ajfa-8539	20	27	the	the	DET
ajfa-8539	20	28	reported	report	VERB
ajfa-8539	20	29	income	income	NOUN
ajfa-8539	20	30	reflects	reflect	VERB
ajfa-8539	20	31	the	the	DET
ajfa-8539	20	32	actual	actual	ADJ
ajfa-8539	20	33	profits	profit	NOUN
ajfa-8539	20	34	,	,	PUNCT
ajfa-8539	20	35	where	where	SCONJ
ajfa-8539	20	36	future	future	ADJ
ajfa-8539	20	37	expected	expect	VERB
ajfa-8539	20	38	profits	profit	NOUN
ajfa-8539	20	39	can	can	AUX
ajfa-8539	20	40	be	be	AUX
ajfa-8539	20	41	accurately	accurately	ADV
ajfa-8539	20	42	estimated	estimate	VERB
ajfa-8539	20	43	.	.	PUNCT
ajfa-8539	21	1	nowadays	nowadays	ADV
ajfa-8539	21	2	,	,	PUNCT
ajfa-8539	21	3	auditors	auditor	NOUN
ajfa-8539	21	4	encounter	encounter	VERB
ajfa-8539	21	5	several	several	ADJ
ajfa-8539	21	6	types	type	NOUN
ajfa-8539	21	7	of	of	ADP
ajfa-8539	21	8	pressure	pressure	NOUN
ajfa-8539	21	9	by	by	ADP
ajfa-8539	21	10	users	user	NOUN
ajfa-8539	21	11	of	of	ADP
ajfa-8539	21	12	accounting	account	VERB
ajfa-8539	21	13	information	information	NOUN
ajfa-8539	21	14	in	in	ADP
ajfa-8539	21	15	order	order	NOUN
ajfa-8539	21	16	to	to	PART
ajfa-8539	21	17	improve	improve	VERB
ajfa-8539	21	18	the	the	DET
ajfa-8539	21	19	quality	quality	NOUN
ajfa-8539	21	20	of	of	ADP
ajfa-8539	21	21	audit	audit	NOUN
ajfa-8539	21	22	,	,	PUNCT
ajfa-8539	21	23	because	because	SCONJ
ajfa-8539	21	24	of	of	ADP
ajfa-8539	21	25	several	several	ADJ
ajfa-8539	21	26	financial	financial	ADJ
ajfa-8539	21	27	problems	problem	NOUN
ajfa-8539	21	28	exist	exist	VERB
ajfa-8539	21	29	in	in	ADP
ajfa-8539	21	30	periodic	periodic	ADJ
ajfa-8539	21	31	financial	financial	ADJ
ajfa-8539	21	32	reports	report	NOUN
ajfa-8539	21	33	.	.	PUNCT
ajfa-8539	22	1	audit	audit	NOUN
ajfa-8539	22	2	profession	profession	NOUN
ajfa-8539	22	3	is	be	AUX
ajfa-8539	22	4	required	require	VERB
ajfa-8539	22	5	these	these	DET
ajfa-8539	22	6	days	day	NOUN
ajfa-8539	22	7	to	to	PART
ajfa-8539	22	8	concentrate	concentrate	VERB
ajfa-8539	22	9	on	on	ADP
ajfa-8539	22	10	efficient	efficient	ADJ
ajfa-8539	22	11	and	and	CCONJ
ajfa-8539	22	12	qualified	qualified	ADJ
ajfa-8539	22	13	work	work	NOUN
ajfa-8539	22	14	force	force	NOUN
ajfa-8539	22	15	,	,	PUNCT
ajfa-8539	22	16	to	to	PART
ajfa-8539	22	17	provide	provide	VERB
ajfa-8539	22	18	audit	audit	NOUN
ajfa-8539	22	19	services	service	NOUN
ajfa-8539	22	20	with	with	ADP
ajfa-8539	22	21	high	high	ADJ
ajfa-8539	22	22	quality	quality	NOUN
ajfa-8539	22	23	,	,	PUNCT
ajfa-8539	22	24	and	and	CCONJ
ajfa-8539	22	25	to	to	PART
ajfa-8539	22	26	be	be	AUX
ajfa-8539	22	27	able	able	ADJ
ajfa-8539	22	28	to	to	PART
ajfa-8539	22	29	reveal	reveal	VERB
ajfa-8539	22	30	any	any	DET
ajfa-8539	22	31	incorrect	incorrect	ADJ
ajfa-8539	22	32	practices	practice	NOUN
ajfa-8539	22	33	that	that	PRON
ajfa-8539	22	34	managements	management	NOUN
ajfa-8539	22	35	take	take	VERB
ajfa-8539	22	36	to	to	PART
ajfa-8539	22	37	affect	affect	VERB
ajfa-8539	22	38	the	the	DET
ajfa-8539	22	39	accounting	accounting	NOUN
ajfa-8539	22	40	measurement	measurement	NOUN
ajfa-8539	22	41	.	.	PUNCT
ajfa-8539	23	1	audit	audit	NOUN
ajfa-8539	23	2	report	report	NOUN
ajfa-8539	23	3	is	be	AUX
ajfa-8539	23	4	considered	consider	VERB
ajfa-8539	23	5	one	one	NUM
ajfa-8539	23	6	among	among	ADP
ajfa-8539	23	7	the	the	DET
ajfa-8539	23	8	most	most	ADV
ajfa-8539	23	9	important	important	ADJ
ajfa-8539	23	10	inputs	input	NOUN
ajfa-8539	23	11	for	for	ADP
ajfa-8539	23	12	the	the	DET
ajfa-8539	23	13	decision	decision	NOUN
ajfa-8539	23	14	making	make	VERB
ajfa-8539	23	15	process	process	NOUN
ajfa-8539	23	16	.	.	PUNCT
ajfa-8539	24	1	in	in	ADP
ajfa-8539	24	2	addition	addition	NOUN
ajfa-8539	24	3	,	,	PUNCT
ajfa-8539	24	4	audit	audit	NOUN
ajfa-8539	24	5	quality	quality	NOUN
ajfa-8539	24	6	is	be	AUX
ajfa-8539	24	7	a	a	DET
ajfa-8539	24	8	primary	primary	ADJ
ajfa-8539	24	9	requirement	requirement	NOUN
ajfa-8539	24	10	for	for	ADP
ajfa-8539	24	11	different	different	ADJ
ajfa-8539	24	12	groups	group	NOUN
ajfa-8539	24	13	of	of	ADP
ajfa-8539	24	14	users	user	NOUN
ajfa-8539	24	15	.	.	PUNCT
ajfa-8539	25	1	actually	actually	ADV
ajfa-8539	25	2	,	,	PUNCT
ajfa-8539	25	3	audit	audit	NOUN
ajfa-8539	25	4	quality	quality	NOUN
ajfa-8539	25	5	is	be	AUX
ajfa-8539	25	6	difficult	difficult	ADJ
ajfa-8539	25	7	because	because	SCONJ
ajfa-8539	25	8	of	of	ADP
ajfa-8539	25	9	its	its	PRON
ajfa-8539	25	10	difference	difference	NOUN
ajfa-8539	25	11	in	in	ADP
ajfa-8539	25	12	nature	nature	NOUN
ajfa-8539	25	13	,	,	PUNCT
ajfa-8539	25	14	to	to	PART
ajfa-8539	25	15	provide	provide	VERB
ajfa-8539	25	16	trust	trust	NOUN
ajfa-8539	25	17	with	with	ADP
ajfa-8539	25	18	audit	audit	NOUN
ajfa-8539	25	19	reports	report	NOUN
ajfa-8539	25	20	and	and	CCONJ
ajfa-8539	25	21	financial	financial	ADJ
ajfa-8539	25	22	statements	statement	NOUN
ajfa-8539	25	23	(	(	PUNCT
ajfa-8539	25	24	scott	scott	NOUN
ajfa-8539	25	25	and	and	CCONJ
ajfa-8539	25	26	pitman	pitman	NOUN
ajfa-8539	25	27	,	,	PUNCT
ajfa-8539	25	28	2005	2005	NUM
ajfa-8539	25	29	)	)	PUNCT
ajfa-8539	25	30	.	.	PUNCT
ajfa-8539	26	1	audit	audit	NOUN
ajfa-8539	26	2	quality	quality	NOUN
ajfa-8539	26	3	means	mean	VERB
ajfa-8539	26	4	that	that	SCONJ
ajfa-8539	26	5	audit	audit	NOUN
ajfa-8539	26	6	profession	profession	NOUN
ajfa-8539	26	7	has	have	VERB
ajfa-8539	26	8	the	the	DET
ajfa-8539	26	9	ability	ability	NOUN
ajfa-8539	26	10	to	to	PART
ajfa-8539	26	11	detect	detect	VERB
ajfa-8539	26	12	the	the	DET
ajfa-8539	26	13	significant	significant	ADJ
ajfa-8539	26	14	errors	error	NOUN
ajfa-8539	26	15	,	,	PUNCT
ajfa-8539	26	16	and	and	CCONJ
ajfa-8539	26	17	limits	limit	VERB
ajfa-8539	26	18	information	information	NOUN
ajfa-8539	26	19	inconsistency	inconsistency	NOUN
ajfa-8539	26	20	between	between	ADP
ajfa-8539	26	21	managements	management	NOUN
ajfa-8539	26	22	and	and	CCONJ
ajfa-8539	26	23	shareholders	shareholder	NOUN
ajfa-8539	26	24	,	,	PUNCT
ajfa-8539	26	25	so	so	SCONJ
ajfa-8539	26	26	it	it	PRON
ajfa-8539	26	27	can	can	AUX
ajfa-8539	26	28	protect	protect	VERB
ajfa-8539	26	29	the	the	DET
ajfa-8539	26	30	behalves	behalf	NOUN
ajfa-8539	26	31	of	of	ADP
ajfa-8539	26	32	shareholders	shareholder	NOUN
ajfa-8539	26	33	.	.	PUNCT
ajfa-8539	27	1	audit	audit	NOUN
ajfa-8539	27	2	profession	profession	NOUN
ajfa-8539	27	3	is	be	AUX
ajfa-8539	27	4	expected	expect	VERB
ajfa-8539	27	5	to	to	PART
ajfa-8539	27	6	provide	provide	VERB
ajfa-8539	27	7	highly	highly	ADV
ajfa-8539	27	8	efficient	efficient	ADJ
ajfa-8539	27	9	services	service	NOUN
ajfa-8539	27	10	and	and	CCONJ
ajfa-8539	27	11	to	to	PART
ajfa-8539	27	12	keep	keep	VERB
ajfa-8539	27	13	the	the	DET
ajfa-8539	27	14	trust	trust	NOUN
ajfa-8539	27	15	of	of	ADP
ajfa-8539	27	16	its	its	PRON
ajfa-8539	27	17	services	service	NOUN
ajfa-8539	27	18	in	in	ADP
ajfa-8539	27	19	minds	mind	NOUN
ajfa-8539	27	20	of	of	ADP
ajfa-8539	27	21	interested	interested	ADJ
ajfa-8539	27	22	people	people	NOUN
ajfa-8539	27	23	(	(	PUNCT
ajfa-8539	27	24	eisa	eisa	NOUN
ajfa-8539	27	25	,	,	PUNCT
ajfa-8539	27	26	2008	2008	NUM
ajfa-8539	27	27	)	)	PUNCT
ajfa-8539	27	28	.	.	PUNCT
ajfa-8539	28	1	both	both	DET
ajfa-8539	28	2	issues	issue	NOUN
ajfa-8539	28	3	of	of	ADP
ajfa-8539	28	4	earnings	earning	NOUN
ajfa-8539	28	5	quality	quality	NOUN
ajfa-8539	28	6	and	and	CCONJ
ajfa-8539	28	7	audit	audit	NOUN
ajfa-8539	28	8	quality	quality	NOUN
ajfa-8539	28	9	are	be	AUX
ajfa-8539	28	10	among	among	ADP
ajfa-8539	28	11	the	the	DET
ajfa-8539	28	12	hot	hot	ADJ
ajfa-8539	28	13	topics	topic	NOUN
ajfa-8539	28	14	in	in	ADP
ajfa-8539	28	15	academic	academic	ADJ
ajfa-8539	28	16	and	and	CCONJ
ajfa-8539	28	17	professional	professional	ADJ
ajfa-8539	28	18	environments	environment	NOUN
ajfa-8539	28	19	(	(	PUNCT
ajfa-8539	28	20	krishnah	krishnah	NOUN
ajfa-8539	28	21	,	,	PUNCT
ajfa-8539	28	22	2003	2003	NUM
ajfa-8539	28	23	)	)	PUNCT
ajfa-8539	28	24	.	.	PUNCT
ajfa-8539	29	1	managements	management	NOUN
ajfa-8539	29	2	of	of	ADP
ajfa-8539	29	3	business	business	NOUN
ajfa-8539	29	4	organizations	organization	NOUN
ajfa-8539	29	5	take	take	VERB
ajfa-8539	29	6	asian	asian	ADJ
ajfa-8539	29	7	journal	journal	NOUN
ajfa-8539	29	8	of	of	ADP
ajfa-8539	29	9	finance	finance	PROPN
ajfa-8539	29	10	&	&	CCONJ
ajfa-8539	29	11	accounting	accounting	PROPN
ajfa-8539	29	12	issn	issn	PROPN
ajfa-8539	29	13	1946	1946	NUM
ajfa-8539	29	14	-	-	PUNCT
ajfa-8539	29	15	052x	052x	NOUN
ajfa-8539	29	16	2015	2015	NUM
ajfa-8539	29	17	,	,	PUNCT
ajfa-8539	29	18	vol	vol	NOUN
ajfa-8539	29	19	.	.	PROPN
ajfa-8539	30	1	7	7	NUM
ajfa-8539	30	2	,	,	PUNCT
ajfa-8539	30	3	no	no	INTJ
ajfa-8539	30	4	.	.	NOUN
ajfa-8539	30	5	2	2	NUM
ajfa-8539	30	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	30	7	257	257	NUM
ajfa-8539	30	8	different	different	ADJ
ajfa-8539	30	9	decisions	decision	NOUN
ajfa-8539	30	10	that	that	PRON
ajfa-8539	30	11	may	may	AUX
ajfa-8539	30	12	affect	affect	VERB
ajfa-8539	30	13	income	income	NOUN
ajfa-8539	30	14	,	,	PUNCT
ajfa-8539	30	15	exploiting	exploit	VERB
ajfa-8539	30	16	the	the	DET
ajfa-8539	30	17	high	high	ADJ
ajfa-8539	30	18	degree	degree	NOUN
ajfa-8539	30	19	of	of	ADP
ajfa-8539	30	20	flexibility	flexibility	NOUN
ajfa-8539	30	21	accounting	accounting	NOUN
ajfa-8539	30	22	methods	method	NOUN
ajfa-8539	30	23	,	,	PUNCT
ajfa-8539	30	24	policies	policy	NOUN
ajfa-8539	30	25	,	,	PUNCT
ajfa-8539	30	26	and	and	CCONJ
ajfa-8539	30	27	procedures	procedure	NOUN
ajfa-8539	30	28	alternatives	alternative	NOUN
ajfa-8539	30	29	,	,	PUNCT
ajfa-8539	30	30	that	that	PRON
ajfa-8539	30	31	available	available	ADJ
ajfa-8539	30	32	in	in	ADP
ajfa-8539	30	33	accounting	accounting	NOUN
ajfa-8539	30	34	standards	standard	NOUN
ajfa-8539	30	35	.	.	PUNCT
ajfa-8539	31	1	as	as	ADP
ajfa-8539	31	2	a	a	DET
ajfa-8539	31	3	result	result	NOUN
ajfa-8539	31	4	,	,	PUNCT
ajfa-8539	31	5	these	these	DET
ajfa-8539	31	6	effects	effect	NOUN
ajfa-8539	31	7	of	of	ADP
ajfa-8539	31	8	management	management	NOUN
ajfa-8539	31	9	interventions	intervention	NOUN
ajfa-8539	31	10	are	be	AUX
ajfa-8539	31	11	reflected	reflect	VERB
ajfa-8539	31	12	in	in	ADP
ajfa-8539	31	13	the	the	DET
ajfa-8539	31	14	reported	reported	ADJ
ajfa-8539	31	15	income	income	NOUN
ajfa-8539	31	16	,	,	PUNCT
ajfa-8539	31	17	and	and	CCONJ
ajfa-8539	31	18	led	lead	VERB
ajfa-8539	31	19	to	to	ADP
ajfa-8539	31	20	a	a	DET
ajfa-8539	31	21	situation	situation	NOUN
ajfa-8539	31	22	where	where	SCONJ
ajfa-8539	31	23	income	income	NOUN
ajfa-8539	31	24	does	do	AUX
ajfa-8539	31	25	not	not	PART
ajfa-8539	31	26	represent	represent	VERB
ajfa-8539	31	27	the	the	DET
ajfa-8539	31	28	actual	actual	ADJ
ajfa-8539	31	29	situation	situation	NOUN
ajfa-8539	31	30	,	,	PUNCT
ajfa-8539	31	31	especially	especially	ADV
ajfa-8539	31	32	when	when	SCONJ
ajfa-8539	31	33	managements	management	NOUN
ajfa-8539	31	34	'	'	PART
ajfa-8539	31	35	awards	award	NOUN
ajfa-8539	31	36	depend	depend	VERB
ajfa-8539	31	37	on	on	ADP
ajfa-8539	31	38	the	the	DET
ajfa-8539	31	39	reported	report	VERB
ajfa-8539	31	40	income	income	NOUN
ajfa-8539	31	41	.	.	PUNCT
ajfa-8539	32	1	earnings	earning	NOUN
ajfa-8539	32	2	quality	quality	NOUN
ajfa-8539	32	3	means	mean	VERB
ajfa-8539	32	4	that	that	SCONJ
ajfa-8539	32	5	the	the	DET
ajfa-8539	32	6	reported	report	VERB
ajfa-8539	32	7	income	income	NOUN
ajfa-8539	32	8	is	be	AUX
ajfa-8539	32	9	actual	actual	ADJ
ajfa-8539	32	10	and	and	CCONJ
ajfa-8539	32	11	not	not	PART
ajfa-8539	32	12	overstated	overstate	VERB
ajfa-8539	32	13	or	or	CCONJ
ajfa-8539	32	14	manipulated	manipulate	VERB
ajfa-8539	32	15	,	,	PUNCT
ajfa-8539	32	16	and	and	CCONJ
ajfa-8539	32	17	at	at	ADP
ajfa-8539	32	18	the	the	DET
ajfa-8539	32	19	same	same	ADJ
ajfa-8539	32	20	time	time	NOUN
ajfa-8539	32	21	reflects	reflect	VERB
ajfa-8539	32	22	the	the	DET
ajfa-8539	32	23	actual	actual	ADJ
ajfa-8539	32	24	economic	economic	ADJ
ajfa-8539	32	25	events	event	NOUN
ajfa-8539	32	26	occurred	occur	VERB
ajfa-8539	32	27	in	in	ADP
ajfa-8539	32	28	the	the	DET
ajfa-8539	32	29	entity	entity	NOUN
ajfa-8539	32	30	during	during	ADP
ajfa-8539	32	31	the	the	DET
ajfa-8539	32	32	accounting	accounting	NOUN
ajfa-8539	32	33	period	period	NOUN
ajfa-8539	32	34	(	(	PUNCT
ajfa-8539	32	35	bellovary	bellovary	NOUN
ajfa-8539	32	36	et	et	PROPN
ajfa-8539	32	37	al	al	PROPN
ajfa-8539	32	38	,	,	PUNCT
ajfa-8539	32	39	2005	2005	NUM
ajfa-8539	32	40	)	)	PUNCT
ajfa-8539	32	41	.	.	PUNCT
ajfa-8539	33	1	an	an	DET
ajfa-8539	33	2	independent	independent	ADJ
ajfa-8539	33	3	auditor	auditor	NOUN
ajfa-8539	33	4	plays	play	VERB
ajfa-8539	33	5	an	an	DET
ajfa-8539	33	6	important	important	ADJ
ajfa-8539	33	7	role	role	NOUN
ajfa-8539	33	8	in	in	ADP
ajfa-8539	33	9	limiting	limit	VERB
ajfa-8539	33	10	the	the	DET
ajfa-8539	33	11	interventions	intervention	NOUN
ajfa-8539	33	12	of	of	ADP
ajfa-8539	33	13	management	management	NOUN
ajfa-8539	33	14	in	in	ADP
ajfa-8539	33	15	the	the	DET
ajfa-8539	33	16	measurement	measurement	NOUN
ajfa-8539	33	17	processes	process	NOUN
ajfa-8539	33	18	,	,	PUNCT
ajfa-8539	33	19	so	so	CCONJ
ajfa-8539	33	20	this	this	PRON
ajfa-8539	33	21	increases	increase	VERB
ajfa-8539	33	22	information	information	NOUN
ajfa-8539	33	23	consistency	consistency	NOUN
ajfa-8539	33	24	available	available	ADJ
ajfa-8539	33	25	to	to	ADP
ajfa-8539	33	26	both	both	DET
ajfa-8539	33	27	managers	manager	NOUN
ajfa-8539	33	28	and	and	CCONJ
ajfa-8539	33	29	users	user	NOUN
ajfa-8539	33	30	,	,	PUNCT
ajfa-8539	33	31	through	through	ADP
ajfa-8539	33	32	providing	provide	VERB
ajfa-8539	33	33	reasonable	reasonable	ADJ
ajfa-8539	33	34	assurance	assurance	NOUN
ajfa-8539	33	35	that	that	PRON
ajfa-8539	33	36	the	the	DET
ajfa-8539	33	37	financial	financial	ADJ
ajfa-8539	33	38	statements	statement	NOUN
ajfa-8539	33	39	reflects	reflect	VERB
ajfa-8539	33	40	the	the	DET
ajfa-8539	33	41	actual	actual	ADJ
ajfa-8539	33	42	financial	financial	ADJ
ajfa-8539	33	43	position	position	NOUN
ajfa-8539	33	44	and	and	CCONJ
ajfa-8539	33	45	results	result	NOUN
ajfa-8539	33	46	of	of	ADP
ajfa-8539	33	47	operation	operation	NOUN
ajfa-8539	33	48	,	,	PUNCT
ajfa-8539	33	49	and	and	CCONJ
ajfa-8539	33	50	these	these	DET
ajfa-8539	33	51	statement	statement	NOUN
ajfa-8539	33	52	are	be	AUX
ajfa-8539	33	53	prepared	prepare	VERB
ajfa-8539	33	54	based	base	VERB
ajfa-8539	33	55	on	on	ADP
ajfa-8539	33	56	gaap	gaap	PROPN
ajfa-8539	33	57	or	or	CCONJ
ajfa-8539	33	58	ifrs	ifrs	PROPN
ajfa-8539	33	59	(	(	PUNCT
ajfa-8539	33	60	(	(	PUNCT
ajfa-8539	33	61	watts	watts	PROPN
ajfa-8539	33	62	and	and	CCONJ
ajfa-8539	33	63	zimmerman	zimmerman	PROPN
ajfa-8539	33	64	.	.	PUNCT
ajfa-8539	33	65	1986	1986	NUM
ajfa-8539	33	66	)	)	PUNCT
ajfa-8539	33	67	.	.	PUNCT
ajfa-8539	34	1	i	i	PRON
ajfa-8539	34	2	believe	believe	VERB
ajfa-8539	34	3	that	that	SCONJ
ajfa-8539	34	4	,	,	PUNCT
ajfa-8539	34	5	when	when	SCONJ
ajfa-8539	34	6	association	association	NOUN
ajfa-8539	34	7	exists	exist	VERB
ajfa-8539	34	8	between	between	ADP
ajfa-8539	34	9	audit	audit	NOUN
ajfa-8539	34	10	quality	quality	NOUN
ajfa-8539	34	11	and	and	CCONJ
ajfa-8539	34	12	quality	quality	NOUN
ajfa-8539	34	13	of	of	ADP
ajfa-8539	34	14	financial	financial	ADJ
ajfa-8539	34	15	information	information	NOUN
ajfa-8539	34	16	,	,	PUNCT
ajfa-8539	34	17	and	and	CCONJ
ajfa-8539	34	18	since	since	SCONJ
ajfa-8539	34	19	these	these	DET
ajfa-8539	34	20	statements	statement	NOUN
ajfa-8539	34	21	had	have	AUX
ajfa-8539	34	22	been	be	AUX
ajfa-8539	34	23	audited	audit	VERB
ajfa-8539	34	24	by	by	ADP
ajfa-8539	34	25	professional	professional	ADJ
ajfa-8539	34	26	,	,	PUNCT
ajfa-8539	34	27	qualified	qualified	ADJ
ajfa-8539	34	28	,	,	PUNCT
ajfa-8539	34	29	and	and	CCONJ
ajfa-8539	34	30	independent	independent	ADJ
ajfa-8539	34	31	auditors	auditor	NOUN
ajfa-8539	34	32	,	,	PUNCT
ajfa-8539	34	33	the	the	DET
ajfa-8539	34	34	financial	financial	ADJ
ajfa-8539	34	35	information	information	NOUN
ajfa-8539	34	36	is	be	AUX
ajfa-8539	34	37	assumed	assume	VERB
ajfa-8539	34	38	to	to	PART
ajfa-8539	34	39	be	be	AUX
ajfa-8539	34	40	of	of	ADP
ajfa-8539	34	41	high	high	ADJ
ajfa-8539	34	42	quality	quality	NOUN
ajfa-8539	34	43	,	,	PUNCT
ajfa-8539	34	44	and	and	CCONJ
ajfa-8539	34	45	this	this	PRON
ajfa-8539	34	46	is	be	AUX
ajfa-8539	34	47	the	the	DET
ajfa-8539	34	48	base	base	NOUN
ajfa-8539	34	49	to	to	PART
ajfa-8539	34	50	enhance	enhance	VERB
ajfa-8539	34	51	trust	trust	NOUN
ajfa-8539	34	52	among	among	ADP
ajfa-8539	34	53	different	different	ADJ
ajfa-8539	34	54	interested	interested	ADJ
ajfa-8539	34	55	parties	party	NOUN
ajfa-8539	34	56	with	with	ADP
ajfa-8539	34	57	the	the	DET
ajfa-8539	34	58	firm	firm	NOUN
ajfa-8539	34	59	.	.	PUNCT
ajfa-8539	35	1	therefore	therefore	ADV
ajfa-8539	35	2	,	,	PUNCT
ajfa-8539	35	3	this	this	DET
ajfa-8539	35	4	study	study	NOUN
ajfa-8539	35	5	investigates	investigate	VERB
ajfa-8539	35	6	the	the	DET
ajfa-8539	35	7	effect	effect	NOUN
ajfa-8539	35	8	of	of	ADP
ajfa-8539	35	9	audit	audit	NOUN
ajfa-8539	35	10	quality	quality	NOUN
ajfa-8539	35	11	features	feature	NOUN
ajfa-8539	35	12	on	on	ADP
ajfa-8539	35	13	enhancing	enhance	VERB
ajfa-8539	35	14	the	the	DET
ajfa-8539	35	15	quality	quality	NOUN
ajfa-8539	35	16	of	of	ADP
ajfa-8539	35	17	financial	financial	ADJ
ajfa-8539	35	18	information	information	NOUN
ajfa-8539	35	19	.	.	PUNCT
ajfa-8539	36	1	based	base	VERB
ajfa-8539	36	2	on	on	ADP
ajfa-8539	36	3	this	this	DET
ajfa-8539	36	4	discussion	discussion	NOUN
ajfa-8539	36	5	,	,	PUNCT
ajfa-8539	36	6	the	the	DET
ajfa-8539	36	7	problem	problem	NOUN
ajfa-8539	36	8	of	of	ADP
ajfa-8539	36	9	the	the	DET
ajfa-8539	36	10	study	study	NOUN
ajfa-8539	36	11	can	can	AUX
ajfa-8539	36	12	be	be	AUX
ajfa-8539	36	13	well	well	ADV
ajfa-8539	36	14	presented	present	VERB
ajfa-8539	36	15	through	through	ADP
ajfa-8539	36	16	the	the	DET
ajfa-8539	36	17	following	follow	VERB
ajfa-8539	36	18	questions	question	NOUN
ajfa-8539	36	19	:	:	PUNCT
ajfa-8539	36	20	1	1	X
ajfa-8539	36	21	.	.	NOUN
ajfa-8539	36	22	are	be	AUX
ajfa-8539	36	23	audit	audit	NOUN
ajfa-8539	36	24	offices	office	NOUN
ajfa-8539	36	25	that	that	PRON
ajfa-8539	36	26	contracted	contract	VERB
ajfa-8539	36	27	to	to	PART
ajfa-8539	36	28	audit	audit	VERB
ajfa-8539	36	29	the	the	DET
ajfa-8539	36	30	financial	financial	ADJ
ajfa-8539	36	31	statements	statement	NOUN
ajfa-8539	36	32	of	of	ADP
ajfa-8539	36	33	listed	list	VERB
ajfa-8539	36	34	manufacturing	manufacturing	NOUN
ajfa-8539	36	35	firms	firm	NOUN
ajfa-8539	36	36	in	in	ADP
ajfa-8539	36	37	amman	amman	PROPN
ajfa-8539	36	38	stock	stock	PROPN
ajfa-8539	36	39	exchange	exchange	PROPN
ajfa-8539	36	40	(	(	PUNCT
ajfa-8539	36	41	ase	ase	NOUN
ajfa-8539	36	42	)	)	PUNCT
ajfa-8539	36	43	highly	highly	ADV
ajfa-8539	36	44	qualified	qualified	ADJ
ajfa-8539	36	45	?	?	PUNCT
ajfa-8539	37	1	2	2	X
ajfa-8539	37	2	.	.	X
ajfa-8539	37	3	do	do	AUX
ajfa-8539	37	4	earnings	earning	NOUN
ajfa-8539	37	5	reported	report	VERB
ajfa-8539	37	6	by	by	ADP
ajfa-8539	37	7	listed	list	VERB
ajfa-8539	37	8	manufacturing	manufacturing	NOUN
ajfa-8539	37	9	firms	firm	NOUN
ajfa-8539	37	10	in	in	ADP
ajfa-8539	37	11	ase	ase	PROPN
ajfa-8539	37	12	have	have	VERB
ajfa-8539	37	13	a	a	DET
ajfa-8539	37	14	good	good	ADJ
ajfa-8539	37	15	quality	quality	NOUN
ajfa-8539	37	16	?	?	PUNCT
ajfa-8539	38	1	3	3	X
ajfa-8539	38	2	.	.	X
ajfa-8539	38	3	do	do	AUX
ajfa-8539	38	4	the	the	DET
ajfa-8539	38	5	features	feature	NOUN
ajfa-8539	38	6	of	of	ADP
ajfa-8539	38	7	audit	audit	NOUN
ajfa-8539	38	8	quality	quality	NOUN
ajfa-8539	38	9	play	play	VERB
ajfa-8539	38	10	a	a	DET
ajfa-8539	38	11	role	role	NOUN
ajfa-8539	38	12	in	in	ADP
ajfa-8539	38	13	enhancing	enhance	VERB
ajfa-8539	38	14	the	the	DET
ajfa-8539	38	15	reported	report	VERB
ajfa-8539	38	16	earnings	earning	NOUN
ajfa-8539	38	17	by	by	ADP
ajfa-8539	38	18	the	the	DET
ajfa-8539	38	19	listed	list	VERB
ajfa-8539	38	20	manufacturing	manufacturing	NOUN
ajfa-8539	38	21	firms	firm	NOUN
ajfa-8539	38	22	in	in	ADP
ajfa-8539	38	23	ase	ase	PROPN
ajfa-8539	38	24	?	?	PUNCT
ajfa-8539	39	1	the	the	DET
ajfa-8539	39	2	study	study	NOUN
ajfa-8539	39	3	objects	object	VERB
ajfa-8539	39	4	for	for	ADP
ajfa-8539	39	5	investigating	investigate	VERB
ajfa-8539	39	6	whether	whether	SCONJ
ajfa-8539	39	7	the	the	DET
ajfa-8539	39	8	characteristics	characteristic	NOUN
ajfa-8539	39	9	of	of	ADP
ajfa-8539	39	10	audit	audit	NOUN
ajfa-8539	39	11	quality	quality	NOUN
ajfa-8539	39	12	have	have	VERB
ajfa-8539	39	13	an	an	DET
ajfa-8539	39	14	impact	impact	NOUN
ajfa-8539	39	15	of	of	ADP
ajfa-8539	39	16	improving	improve	VERB
ajfa-8539	39	17	the	the	DET
ajfa-8539	39	18	quality	quality	NOUN
ajfa-8539	39	19	of	of	ADP
ajfa-8539	39	20	reported	report	VERB
ajfa-8539	39	21	earnings	earning	NOUN
ajfa-8539	39	22	quality	quality	NOUN
ajfa-8539	39	23	by	by	ADP
ajfa-8539	39	24	the	the	DET
ajfa-8539	39	25	industrial	industrial	ADJ
ajfa-8539	39	26	listed	list	VERB
ajfa-8539	39	27	firms	firm	NOUN
ajfa-8539	39	28	in	in	ADP
ajfa-8539	39	29	amman	amman	PROPN
ajfa-8539	39	30	stock	stock	PROPN
ajfa-8539	39	31	exchange	exchange	PROPN
ajfa-8539	39	32	.	.	PUNCT
ajfa-8539	40	1	this	this	DET
ajfa-8539	40	2	objective	objective	NOUN
ajfa-8539	40	3	can	can	AUX
ajfa-8539	40	4	be	be	AUX
ajfa-8539	40	5	better	well	ADV
ajfa-8539	40	6	expressed	express	VERB
ajfa-8539	40	7	through	through	ADP
ajfa-8539	40	8	the	the	DET
ajfa-8539	40	9	following	follow	VERB
ajfa-8539	40	10	sub	sub	NOUN
ajfa-8539	40	11	-	-	NOUN
ajfa-8539	40	12	objectives	objective	NOUN
ajfa-8539	40	13	:	:	PUNCT
ajfa-8539	40	14	1	1	X
ajfa-8539	40	15	.	.	X
ajfa-8539	40	16	to	to	PART
ajfa-8539	40	17	determine	determine	VERB
ajfa-8539	40	18	the	the	DET
ajfa-8539	40	19	qualities	quality	NOUN
ajfa-8539	40	20	of	of	ADP
ajfa-8539	40	21	auditors	auditor	NOUN
ajfa-8539	40	22	who	who	PRON
ajfa-8539	40	23	engaged	engage	VERB
ajfa-8539	40	24	in	in	ADP
ajfa-8539	40	25	auditing	audit	VERB
ajfa-8539	40	26	the	the	DET
ajfa-8539	40	27	financial	financial	ADJ
ajfa-8539	40	28	statements	statement	NOUN
ajfa-8539	40	29	of	of	ADP
ajfa-8539	40	30	listed	list	VERB
ajfa-8539	40	31	manufacturing	manufacturing	NOUN
ajfa-8539	40	32	firms	firm	NOUN
ajfa-8539	40	33	in	in	ADP
ajfa-8539	40	34	amman	amman	PROPN
ajfa-8539	40	35	stock	stock	PROPN
ajfa-8539	40	36	exchange	exchange	PROPN
ajfa-8539	40	37	.	.	PUNCT
ajfa-8539	41	1	2	2	X
ajfa-8539	41	2	.	.	PUNCT
ajfa-8539	41	3	to	to	PART
ajfa-8539	41	4	identify	identify	VERB
ajfa-8539	41	5	the	the	DET
ajfa-8539	41	6	effect	effect	NOUN
ajfa-8539	41	7	of	of	ADP
ajfa-8539	41	8	audit	audit	NOUN
ajfa-8539	41	9	qualities	quality	NOUN
ajfa-8539	41	10	on	on	ADP
ajfa-8539	41	11	enhancing	enhance	VERB
ajfa-8539	41	12	earnings	earning	NOUN
ajfa-8539	41	13	quality	quality	NOUN
ajfa-8539	41	14	of	of	ADP
ajfa-8539	41	15	listed	list	VERB
ajfa-8539	41	16	manufacturing	manufacturing	NOUN
ajfa-8539	41	17	firms	firm	NOUN
ajfa-8539	41	18	in	in	ADP
ajfa-8539	41	19	amman	amman	PROPN
ajfa-8539	41	20	stock	stock	PROPN
ajfa-8539	41	21	exchange	exchange	PROPN
ajfa-8539	41	22	.	.	PUNCT
ajfa-8539	42	1	this	this	DET
ajfa-8539	42	2	study	study	NOUN
ajfa-8539	42	3	is	be	AUX
ajfa-8539	42	4	important	important	ADJ
ajfa-8539	42	5	because	because	SCONJ
ajfa-8539	42	6	it	it	PRON
ajfa-8539	42	7	investigates	investigate	VERB
ajfa-8539	42	8	a	a	DET
ajfa-8539	42	9	topic	topic	NOUN
ajfa-8539	42	10	that	that	PRON
ajfa-8539	42	11	recently	recently	ADV
ajfa-8539	42	12	became	become	VERB
ajfa-8539	42	13	on	on	ADP
ajfa-8539	42	14	focus	focus	NOUN
ajfa-8539	42	15	of	of	ADP
ajfa-8539	42	16	accounting	accounting	NOUN
ajfa-8539	42	17	literature	literature	NOUN
ajfa-8539	42	18	,	,	PUNCT
ajfa-8539	42	19	next	next	ADV
ajfa-8539	42	20	to	to	ADP
ajfa-8539	42	21	firm	firm	NOUN
ajfa-8539	42	22	's	's	PART
ajfa-8539	42	23	scandals	scandal	NOUN
ajfa-8539	42	24	and	and	CCONJ
ajfa-8539	42	25	firm	firm	NOUN
ajfa-8539	42	26	's	's	PART
ajfa-8539	42	27	collapses	collapse	NOUN
ajfa-8539	42	28	.	.	PUNCT
ajfa-8539	43	1	this	this	DET
ajfa-8539	43	2	topic	topic	NOUN
ajfa-8539	43	3	is	be	AUX
ajfa-8539	43	4	actually	actually	ADV
ajfa-8539	43	5	earnings	earning	NOUN
ajfa-8539	43	6	quality	quality	NOUN
ajfa-8539	43	7	and	and	CCONJ
ajfa-8539	43	8	audit	audit	NOUN
ajfa-8539	43	9	quality	quality	NOUN
ajfa-8539	43	10	.	.	PUNCT
ajfa-8539	44	1	experts	expert	NOUN
ajfa-8539	44	2	and	and	CCONJ
ajfa-8539	44	3	professional	professional	ADJ
ajfa-8539	44	4	people	people	NOUN
ajfa-8539	44	5	interpreted	interpret	VERB
ajfa-8539	44	6	the	the	DET
ajfa-8539	44	7	firm	firm	NOUN
ajfa-8539	44	8	collapses	collapse	NOUN
ajfa-8539	44	9	by	by	ADP
ajfa-8539	44	10	the	the	DET
ajfa-8539	44	11	manipulation	manipulation	NOUN
ajfa-8539	44	12	practices	practice	NOUN
ajfa-8539	44	13	that	that	PRON
ajfa-8539	44	14	exercised	exercise	VERB
ajfa-8539	44	15	over	over	ADP
ajfa-8539	44	16	those	those	DET
ajfa-8539	44	17	firms	firm	NOUN
ajfa-8539	44	18	by	by	ADP
ajfa-8539	44	19	its	its	PRON
ajfa-8539	44	20	managements	management	NOUN
ajfa-8539	44	21	,	,	PUNCT
ajfa-8539	44	22	where	where	SCONJ
ajfa-8539	44	23	these	these	DET
ajfa-8539	44	24	managements	management	NOUN
ajfa-8539	44	25	exploit	exploit	VERB
ajfa-8539	44	26	the	the	DET
ajfa-8539	44	27	large	large	ADJ
ajfa-8539	44	28	level	level	NOUN
ajfa-8539	44	29	of	of	ADP
ajfa-8539	44	30	flexibility	flexibility	NOUN
ajfa-8539	44	31	that	that	PRON
ajfa-8539	44	32	available	available	ADJ
ajfa-8539	44	33	in	in	ADP
ajfa-8539	44	34	accounting	accounting	NOUN
ajfa-8539	44	35	standards	standard	NOUN
ajfa-8539	44	36	,	,	PUNCT
ajfa-8539	44	37	where	where	SCONJ
ajfa-8539	44	38	more	more	ADJ
ajfa-8539	44	39	than	than	ADP
ajfa-8539	44	40	one	one	NUM
ajfa-8539	44	41	accounting	accounting	NOUN
ajfa-8539	44	42	method	method	NOUN
ajfa-8539	44	43	can	can	AUX
ajfa-8539	44	44	be	be	AUX
ajfa-8539	44	45	used	use	VERB
ajfa-8539	44	46	to	to	PART
ajfa-8539	44	47	account	account	VERB
ajfa-8539	44	48	for	for	ADP
ajfa-8539	44	49	each	each	DET
ajfa-8539	44	50	item	item	NOUN
ajfa-8539	44	51	of	of	ADP
ajfa-8539	44	52	the	the	DET
ajfa-8539	44	53	financial	financial	ADJ
ajfa-8539	44	54	statements	statement	NOUN
ajfa-8539	44	55	.	.	PUNCT
ajfa-8539	45	1	as	as	ADP
ajfa-8539	45	2	a	a	DET
ajfa-8539	45	3	result	result	NOUN
ajfa-8539	45	4	the	the	DET
ajfa-8539	45	5	announced	announced	ADJ
ajfa-8539	45	6	information	information	NOUN
ajfa-8539	45	7	of	of	ADP
ajfa-8539	45	8	collapsing	collapse	VERB
ajfa-8539	45	9	firms	firm	NOUN
ajfa-8539	45	10	did	do	AUX
ajfa-8539	45	11	not	not	PART
ajfa-8539	45	12	reflect	reflect	VERB
ajfa-8539	45	13	the	the	DET
ajfa-8539	45	14	actual	actual	ADJ
ajfa-8539	45	15	economic	economic	ADJ
ajfa-8539	45	16	events	event	NOUN
ajfa-8539	45	17	occurred	occur	VERB
ajfa-8539	45	18	during	during	ADP
ajfa-8539	45	19	accounting	accounting	NOUN
ajfa-8539	45	20	periods	period	NOUN
ajfa-8539	45	21	,	,	PUNCT
ajfa-8539	45	22	so	so	SCONJ
ajfa-8539	45	23	the	the	DET
ajfa-8539	45	24	financial	financial	ADJ
ajfa-8539	45	25	positions	position	NOUN
ajfa-8539	45	26	and	and	CCONJ
ajfa-8539	45	27	results	result	NOUN
ajfa-8539	45	28	of	of	ADP
ajfa-8539	45	29	operations	operation	NOUN
ajfa-8539	45	30	of	of	ADP
ajfa-8539	45	31	those	those	DET
ajfa-8539	45	32	firms	firm	NOUN
ajfa-8539	45	33	were	be	AUX
ajfa-8539	45	34	overstated	overstate	VERB
ajfa-8539	45	35	.	.	PUNCT
ajfa-8539	46	1	in	in	ADP
ajfa-8539	46	2	addition	addition	NOUN
ajfa-8539	46	3	,	,	PUNCT
ajfa-8539	46	4	audit	audit	NOUN
ajfa-8539	46	5	firms	firm	NOUN
ajfa-8539	46	6	that	that	PRON
ajfa-8539	46	7	engaged	engage	VERB
ajfa-8539	46	8	in	in	ADP
ajfa-8539	46	9	auditing	audit	VERB
ajfa-8539	46	10	the	the	DET
ajfa-8539	46	11	financial	financial	ADJ
ajfa-8539	46	12	statements	statement	NOUN
ajfa-8539	46	13	had	have	AUX
ajfa-8539	46	14	been	be	AUX
ajfa-8539	46	15	blamed	blame	VERB
ajfa-8539	46	16	,	,	PUNCT
ajfa-8539	46	17	and	and	CCONJ
ajfa-8539	46	18	as	as	SCONJ
ajfa-8539	46	19	a	a	DET
ajfa-8539	46	20	result	result	NOUN
ajfa-8539	46	21	,	,	PUNCT
ajfa-8539	46	22	several	several	ADJ
ajfa-8539	46	23	asian	asian	ADJ
ajfa-8539	46	24	journal	journal	NOUN
ajfa-8539	46	25	of	of	ADP
ajfa-8539	46	26	finance	finance	PROPN
ajfa-8539	46	27	&	&	CCONJ
ajfa-8539	46	28	accounting	accounting	PROPN
ajfa-8539	46	29	issn	issn	PROPN
ajfa-8539	46	30	1946	1946	NUM
ajfa-8539	46	31	-	-	PUNCT
ajfa-8539	46	32	052x	052x	NOUN
ajfa-8539	46	33	2015	2015	NUM
ajfa-8539	46	34	,	,	PUNCT
ajfa-8539	46	35	vol	vol	NOUN
ajfa-8539	46	36	.	.	PROPN
ajfa-8539	46	37	7	7	NUM
ajfa-8539	46	38	,	,	PUNCT
ajfa-8539	46	39	no	no	INTJ
ajfa-8539	46	40	.	.	NOUN
ajfa-8539	46	41	2	2	NUM
ajfa-8539	46	42	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	46	43	258	258	NUM
ajfa-8539	46	44	lawsuits	lawsuit	NOUN
ajfa-8539	46	45	were	be	AUX
ajfa-8539	46	46	opened	open	VERB
ajfa-8539	46	47	in	in	ADP
ajfa-8539	46	48	courts	court	NOUN
ajfa-8539	46	49	against	against	ADP
ajfa-8539	46	50	these	these	DET
ajfa-8539	46	51	auditing	auditing	NOUN
ajfa-8539	46	52	firms	firm	NOUN
ajfa-8539	46	53	,	,	PUNCT
ajfa-8539	46	54	especially	especially	ADV
ajfa-8539	46	55	because	because	SCONJ
ajfa-8539	46	56	audit	audit	NOUN
ajfa-8539	46	57	firms	firm	NOUN
ajfa-8539	46	58	did	do	AUX
ajfa-8539	46	59	not	not	PART
ajfa-8539	46	60	report	report	VERB
ajfa-8539	46	61	that	that	SCONJ
ajfa-8539	46	62	the	the	DET
ajfa-8539	46	63	collapsed	collapse	VERB
ajfa-8539	46	64	firms	firm	NOUN
ajfa-8539	46	65	are	be	AUX
ajfa-8539	46	66	unable	unable	ADJ
ajfa-8539	46	67	to	to	PART
ajfa-8539	46	68	continue	continue	VERB
ajfa-8539	46	69	as	as	ADP
ajfa-8539	46	70	a	a	DET
ajfa-8539	46	71	going	go	VERB
ajfa-8539	46	72	concern	concern	NOUN
ajfa-8539	46	73	entities	entity	NOUN
ajfa-8539	46	74	.	.	PUNCT
ajfa-8539	47	1	next	next	ADV
ajfa-8539	47	2	,	,	PUNCT
ajfa-8539	47	3	audit	audit	NOUN
ajfa-8539	47	4	quality	quality	NOUN
ajfa-8539	47	5	became	become	VERB
ajfa-8539	47	6	the	the	DET
ajfa-8539	47	7	most	most	ADV
ajfa-8539	47	8	important	important	ADJ
ajfa-8539	47	9	element	element	NOUN
ajfa-8539	47	10	of	of	ADP
ajfa-8539	47	11	competition	competition	NOUN
ajfa-8539	47	12	among	among	ADP
ajfa-8539	47	13	audit	audit	NOUN
ajfa-8539	47	14	firms	firm	NOUN
ajfa-8539	47	15	and	and	CCONJ
ajfa-8539	47	16	offices	office	NOUN
ajfa-8539	47	17	.	.	PUNCT
ajfa-8539	48	1	the	the	DET
ajfa-8539	48	2	findings	finding	NOUN
ajfa-8539	48	3	of	of	ADP
ajfa-8539	48	4	the	the	DET
ajfa-8539	48	5	study	study	NOUN
ajfa-8539	48	6	will	will	AUX
ajfa-8539	48	7	be	be	AUX
ajfa-8539	48	8	beneficial	beneficial	ADJ
ajfa-8539	48	9	and	and	CCONJ
ajfa-8539	48	10	important	important	ADJ
ajfa-8539	48	11	for	for	ADP
ajfa-8539	48	12	different	different	ADJ
ajfa-8539	48	13	parties	party	NOUN
ajfa-8539	48	14	including	include	VERB
ajfa-8539	48	15	,	,	PUNCT
ajfa-8539	48	16	shareholders	shareholder	NOUN
ajfa-8539	48	17	,	,	PUNCT
ajfa-8539	48	18	managements	management	NOUN
ajfa-8539	48	19	,	,	PUNCT
ajfa-8539	48	20	creditors	creditor	NOUN
ajfa-8539	48	21	,	,	PUNCT
ajfa-8539	48	22	and	and	CCONJ
ajfa-8539	48	23	other	other	ADJ
ajfa-8539	48	24	interested	interested	ADJ
ajfa-8539	48	25	users	user	NOUN
ajfa-8539	48	26	,	,	PUNCT
ajfa-8539	48	27	because	because	SCONJ
ajfa-8539	48	28	audit	audit	NOUN
ajfa-8539	48	29	quality	quality	NOUN
ajfa-8539	48	30	helps	help	VERB
ajfa-8539	48	31	shareholders	shareholder	NOUN
ajfa-8539	48	32	in	in	ADP
ajfa-8539	48	33	selecting	select	VERB
ajfa-8539	48	34	the	the	DET
ajfa-8539	48	35	most	most	ADV
ajfa-8539	48	36	qualified	qualified	ADJ
ajfa-8539	48	37	auditors	auditor	NOUN
ajfa-8539	48	38	who	who	PRON
ajfa-8539	48	39	will	will	AUX
ajfa-8539	48	40	be	be	AUX
ajfa-8539	48	41	able	able	ADJ
ajfa-8539	48	42	to	to	PART
ajfa-8539	48	43	detect	detect	VERB
ajfa-8539	48	44	any	any	DET
ajfa-8539	48	45	errors	error	NOUN
ajfa-8539	48	46	,	,	PUNCT
ajfa-8539	48	47	faults	fault	NOUN
ajfa-8539	48	48	,	,	PUNCT
ajfa-8539	48	49	and	and	CCONJ
ajfa-8539	48	50	misstatements	misstatement	NOUN
ajfa-8539	48	51	in	in	ADP
ajfa-8539	48	52	the	the	DET
ajfa-8539	48	53	financial	financial	ADJ
ajfa-8539	48	54	statements	statement	NOUN
ajfa-8539	48	55	.	.	PUNCT
ajfa-8539	49	1	managements	management	NOUN
ajfa-8539	49	2	of	of	ADP
ajfa-8539	49	3	firms	firm	NOUN
ajfa-8539	49	4	will	will	AUX
ajfa-8539	49	5	be	be	AUX
ajfa-8539	49	6	also	also	ADV
ajfa-8539	49	7	more	more	ADV
ajfa-8539	49	8	interested	interested	ADJ
ajfa-8539	49	9	with	with	ADP
ajfa-8539	49	10	the	the	DET
ajfa-8539	49	11	role	role	NOUN
ajfa-8539	49	12	of	of	ADP
ajfa-8539	49	13	auditors	auditor	NOUN
ajfa-8539	49	14	in	in	ADP
ajfa-8539	49	15	creating	create	VERB
ajfa-8539	49	16	and	and	CCONJ
ajfa-8539	49	17	maintaining	maintain	VERB
ajfa-8539	49	18	trust	trust	NOUN
ajfa-8539	49	19	with	with	ADP
ajfa-8539	49	20	the	the	DET
ajfa-8539	49	21	financial	financial	ADJ
ajfa-8539	49	22	statements	statement	NOUN
ajfa-8539	49	23	of	of	ADP
ajfa-8539	49	24	their	their	PRON
ajfa-8539	49	25	firms	firm	NOUN
ajfa-8539	49	26	,	,	PUNCT
ajfa-8539	49	27	and	and	CCONJ
ajfa-8539	49	28	will	will	AUX
ajfa-8539	49	29	find	find	VERB
ajfa-8539	49	30	enough	enough	ADJ
ajfa-8539	49	31	justification	justification	NOUN
ajfa-8539	49	32	for	for	ADP
ajfa-8539	49	33	audit	audit	NOUN
ajfa-8539	49	34	fees	fee	NOUN
ajfa-8539	49	35	in	in	ADP
ajfa-8539	49	36	minds	mind	NOUN
ajfa-8539	49	37	of	of	ADP
ajfa-8539	49	38	shareholders	shareholder	NOUN
ajfa-8539	49	39	,	,	PUNCT
ajfa-8539	49	40	creditors	creditor	NOUN
ajfa-8539	49	41	,	,	PUNCT
ajfa-8539	49	42	investors	investor	NOUN
ajfa-8539	49	43	,	,	PUNCT
ajfa-8539	49	44	and	and	CCONJ
ajfa-8539	49	45	other	other	ADJ
ajfa-8539	49	46	interested	interested	ADJ
ajfa-8539	49	47	groups	group	NOUN
ajfa-8539	49	48	of	of	ADP
ajfa-8539	49	49	people	people	NOUN
ajfa-8539	49	50	.	.	PUNCT
ajfa-8539	50	1	in	in	ADP
ajfa-8539	50	2	addition	addition	NOUN
ajfa-8539	50	3	,	,	PUNCT
ajfa-8539	50	4	audit	audit	NOUN
ajfa-8539	50	5	quality	quality	NOUN
ajfa-8539	50	6	has	have	VERB
ajfa-8539	50	7	a	a	DET
ajfa-8539	50	8	positive	positive	ADJ
ajfa-8539	50	9	role	role	NOUN
ajfa-8539	50	10	in	in	ADP
ajfa-8539	50	11	limiting	limit	VERB
ajfa-8539	50	12	the	the	DET
ajfa-8539	50	13	negative	negative	ADJ
ajfa-8539	50	14	effects	effect	NOUN
ajfa-8539	50	15	for	for	ADP
ajfa-8539	50	16	managements	management	NOUN
ajfa-8539	50	17	'	'	PART
ajfa-8539	50	18	interventions	intervention	NOUN
ajfa-8539	50	19	with	with	ADP
ajfa-8539	50	20	accounting	accounting	NOUN
ajfa-8539	50	21	measurement	measurement	NOUN
ajfa-8539	50	22	,	,	PUNCT
ajfa-8539	50	23	because	because	SCONJ
ajfa-8539	50	24	audit	audit	NOUN
ajfa-8539	50	25	quality	quality	NOUN
ajfa-8539	50	26	objects	object	NOUN
ajfa-8539	50	27	for	for	ADP
ajfa-8539	50	28	issuing	issue	VERB
ajfa-8539	50	29	professional	professional	ADJ
ajfa-8539	50	30	opinion	opinion	NOUN
ajfa-8539	50	31	with	with	ADP
ajfa-8539	50	32	fairness	fairness	NOUN
ajfa-8539	50	33	and	and	CCONJ
ajfa-8539	50	34	credibility	credibility	NOUN
ajfa-8539	50	35	of	of	ADP
ajfa-8539	50	36	financial	financial	ADJ
ajfa-8539	50	37	statements	statement	NOUN
ajfa-8539	50	38	,	,	PUNCT
ajfa-8539	50	39	which	which	PRON
ajfa-8539	50	40	at	at	ADP
ajfa-8539	50	41	the	the	DET
ajfa-8539	50	42	end	end	NOUN
ajfa-8539	50	43	,	,	PUNCT
ajfa-8539	50	44	enhances	enhance	VERB
ajfa-8539	50	45	trust	trust	NOUN
ajfa-8539	50	46	with	with	ADP
ajfa-8539	50	47	these	these	DET
ajfa-8539	50	48	auditors	auditor	NOUN
ajfa-8539	50	49	.	.	PUNCT
ajfa-8539	51	1	quality	quality	NOUN
ajfa-8539	51	2	of	of	ADP
ajfa-8539	51	3	earnings	earning	NOUN
ajfa-8539	51	4	is	be	AUX
ajfa-8539	51	5	also	also	ADV
ajfa-8539	51	6	associated	associate	VERB
ajfa-8539	51	7	with	with	ADP
ajfa-8539	51	8	the	the	DET
ajfa-8539	51	9	reported	report	VERB
ajfa-8539	51	10	earnings	earning	NOUN
ajfa-8539	51	11	of	of	ADP
ajfa-8539	51	12	firms	firm	NOUN
ajfa-8539	51	13	,	,	PUNCT
ajfa-8539	51	14	because	because	SCONJ
ajfa-8539	51	15	it	it	PRON
ajfa-8539	51	16	represents	represent	VERB
ajfa-8539	51	17	an	an	DET
ajfa-8539	51	18	important	important	ADJ
ajfa-8539	51	19	aspect	aspect	NOUN
ajfa-8539	51	20	in	in	ADP
ajfa-8539	51	21	the	the	DET
ajfa-8539	51	22	assessment	assessment	NOUN
ajfa-8539	51	23	of	of	ADP
ajfa-8539	51	24	financial	financial	ADJ
ajfa-8539	51	25	position	position	NOUN
ajfa-8539	51	26	,	,	PUNCT
ajfa-8539	51	27	and	and	CCONJ
ajfa-8539	51	28	in	in	ADP
ajfa-8539	51	29	estimating	estimate	VERB
ajfa-8539	51	30	future	future	ADJ
ajfa-8539	51	31	earnings	earning	NOUN
ajfa-8539	51	32	,	,	PUNCT
ajfa-8539	51	33	in	in	ADP
ajfa-8539	51	34	addition	addition	NOUN
ajfa-8539	51	35	to	to	ADP
ajfa-8539	51	36	its	its	PRON
ajfa-8539	51	37	importance	importance	NOUN
ajfa-8539	51	38	in	in	ADP
ajfa-8539	51	39	the	the	DET
ajfa-8539	51	40	decision	decision	NOUN
ajfa-8539	51	41	making	make	VERB
ajfa-8539	51	42	process	process	NOUN
ajfa-8539	51	43	among	among	ADP
ajfa-8539	51	44	users	user	NOUN
ajfa-8539	51	45	of	of	ADP
ajfa-8539	51	46	financial	financial	ADJ
ajfa-8539	51	47	statements	statement	NOUN
ajfa-8539	51	48	.	.	PUNCT
ajfa-8539	52	1	2	2	X
ajfa-8539	52	2	.	.	X
ajfa-8539	52	3	literature	literature	NOUN
ajfa-8539	52	4	review	review	VERB
ajfa-8539	52	5	2.1	2.1	NUM
ajfa-8539	52	6	audit	audit	NOUN
ajfa-8539	52	7	quality	quality	NOUN
ajfa-8539	52	8	the	the	DET
ajfa-8539	52	9	audit	audit	NOUN
ajfa-8539	52	10	process	process	NOUN
ajfa-8539	52	11	is	be	AUX
ajfa-8539	52	12	considered	consider	VERB
ajfa-8539	52	13	a	a	DET
ajfa-8539	52	14	key	key	ADJ
ajfa-8539	52	15	important	important	ADJ
ajfa-8539	52	16	element	element	NOUN
ajfa-8539	52	17	in	in	ADP
ajfa-8539	52	18	the	the	DET
ajfa-8539	52	19	structure	structure	NOUN
ajfa-8539	52	20	of	of	ADP
ajfa-8539	52	21	financial	financial	ADJ
ajfa-8539	52	22	statements	statement	NOUN
ajfa-8539	52	23	because	because	SCONJ
ajfa-8539	52	24	it	it	PRON
ajfa-8539	52	25	tests	test	VERB
ajfa-8539	52	26	whether	whether	SCONJ
ajfa-8539	52	27	the	the	DET
ajfa-8539	52	28	financial	financial	ADJ
ajfa-8539	52	29	information	information	NOUN
ajfa-8539	52	30	is	be	AUX
ajfa-8539	52	31	in	in	ADP
ajfa-8539	52	32	an	an	DET
ajfa-8539	52	33	independent	independent	ADJ
ajfa-8539	52	34	and	and	CCONJ
ajfa-8539	52	35	objective	objective	ADJ
ajfa-8539	52	36	form	form	NOUN
ajfa-8539	52	37	,	,	PUNCT
ajfa-8539	52	38	in	in	ADP
ajfa-8539	52	39	order	order	NOUN
ajfa-8539	52	40	to	to	PART
ajfa-8539	52	41	increase	increase	VERB
ajfa-8539	52	42	the	the	DET
ajfa-8539	52	43	credibility	credibility	NOUN
ajfa-8539	52	44	of	of	ADP
ajfa-8539	52	45	this	this	DET
ajfa-8539	52	46	information	information	NOUN
ajfa-8539	52	47	.	.	PUNCT
ajfa-8539	53	1	the	the	DET
ajfa-8539	53	2	most	most	ADV
ajfa-8539	53	3	important	important	ADJ
ajfa-8539	53	4	factor	factor	NOUN
ajfa-8539	53	5	of	of	ADP
ajfa-8539	53	6	audit	audit	NOUN
ajfa-8539	53	7	quality	quality	NOUN
ajfa-8539	53	8	is	be	AUX
ajfa-8539	53	9	the	the	DET
ajfa-8539	53	10	ability	ability	NOUN
ajfa-8539	53	11	of	of	ADP
ajfa-8539	53	12	an	an	DET
ajfa-8539	53	13	auditor	auditor	NOUN
ajfa-8539	53	14	to	to	PART
ajfa-8539	53	15	detect	detect	VERB
ajfa-8539	53	16	errors	error	NOUN
ajfa-8539	53	17	and	and	CCONJ
ajfa-8539	53	18	other	other	ADJ
ajfa-8539	53	19	significant	significant	ADJ
ajfa-8539	53	20	misstatements	misstatement	NOUN
ajfa-8539	53	21	and	and	CCONJ
ajfa-8539	53	22	reducing	reduce	VERB
ajfa-8539	53	23	the	the	DET
ajfa-8539	53	24	level	level	NOUN
ajfa-8539	53	25	of	of	ADP
ajfa-8539	53	26	accounting	accounting	NOUN
ajfa-8539	53	27	information	information	NOUN
ajfa-8539	53	28	inconsistency	inconsistency	NOUN
ajfa-8539	53	29	between	between	ADP
ajfa-8539	53	30	shareholders	shareholder	NOUN
ajfa-8539	53	31	and	and	CCONJ
ajfa-8539	53	32	management	management	NOUN
ajfa-8539	53	33	.	.	PUNCT
ajfa-8539	54	1	audited	audit	VERB
ajfa-8539	54	2	financial	financial	ADJ
ajfa-8539	54	3	statements	statement	NOUN
ajfa-8539	54	4	by	by	ADP
ajfa-8539	54	5	highly	highly	ADV
ajfa-8539	54	6	qualified	qualified	ADJ
ajfa-8539	54	7	auditors	auditor	NOUN
ajfa-8539	54	8	have	have	VERB
ajfa-8539	54	9	less	less	ADJ
ajfa-8539	54	10	probability	probability	NOUN
ajfa-8539	54	11	to	to	PART
ajfa-8539	54	12	include	include	VERB
ajfa-8539	54	13	errors	error	NOUN
ajfa-8539	54	14	and	and	CCONJ
ajfa-8539	54	15	faults	fault	NOUN
ajfa-8539	54	16	(	(	PUNCT
ajfa-8539	54	17	eisa	eisa	NOUN
ajfa-8539	54	18	,	,	PUNCT
ajfa-8539	54	19	2008	2008	NUM
ajfa-8539	54	20	)	)	PUNCT
ajfa-8539	54	21	.	.	PUNCT
ajfa-8539	55	1	the	the	DET
ajfa-8539	55	2	outputs	output	NOUN
ajfa-8539	55	3	of	of	ADP
ajfa-8539	55	4	audit	audit	NOUN
ajfa-8539	55	5	process	process	NOUN
ajfa-8539	55	6	depend	depend	VERB
ajfa-8539	55	7	on	on	ADP
ajfa-8539	55	8	a	a	DET
ajfa-8539	55	9	group	group	NOUN
ajfa-8539	55	10	of	of	ADP
ajfa-8539	55	11	inputs	input	NOUN
ajfa-8539	55	12	such	such	ADJ
ajfa-8539	55	13	as	as	ADP
ajfa-8539	55	14	,	,	PUNCT
ajfa-8539	55	15	auditors	auditor	NOUN
ajfa-8539	55	16	'	'	PART
ajfa-8539	55	17	experience	experience	NOUN
ajfa-8539	55	18	,	,	PUNCT
ajfa-8539	55	19	auditors	auditor	NOUN
ajfa-8539	55	20	'	'	PART
ajfa-8539	55	21	educational	educational	ADJ
ajfa-8539	55	22	background	background	NOUN
ajfa-8539	55	23	,	,	PUNCT
ajfa-8539	55	24	in	in	ADP
ajfa-8539	55	25	addition	addition	NOUN
ajfa-8539	55	26	to	to	ADP
ajfa-8539	55	27	the	the	DET
ajfa-8539	55	28	efforts	effort	NOUN
ajfa-8539	55	29	made	make	VERB
ajfa-8539	55	30	by	by	ADP
ajfa-8539	55	31	auditors	auditor	NOUN
ajfa-8539	55	32	,	,	PUNCT
ajfa-8539	55	33	especially	especially	ADV
ajfa-8539	55	34	when	when	SCONJ
ajfa-8539	55	35	a	a	DET
ajfa-8539	55	36	positive	positive	ADJ
ajfa-8539	55	37	relationship	relationship	NOUN
ajfa-8539	55	38	between	between	ADP
ajfa-8539	55	39	auditors	auditor	NOUN
ajfa-8539	55	40	'	'	PART
ajfa-8539	55	41	performance	performance	NOUN
ajfa-8539	55	42	and	and	CCONJ
ajfa-8539	55	43	their	their	PRON
ajfa-8539	55	44	learning	learning	NOUN
ajfa-8539	55	45	background	background	NOUN
ajfa-8539	55	46	,	,	PUNCT
ajfa-8539	55	47	had	have	AUX
ajfa-8539	55	48	been	be	AUX
ajfa-8539	55	49	mentioned	mention	VERB
ajfa-8539	55	50	(	(	PUNCT
ajfa-8539	55	51	libby	libby	PROPN
ajfa-8539	55	52	&	&	CCONJ
ajfa-8539	55	53	luft	luft	PROPN
ajfa-8539	55	54	,	,	PUNCT
ajfa-8539	55	55	1993	1993	NUM
ajfa-8539	55	56	)	)	PUNCT
ajfa-8539	55	57	.	.	PUNCT
ajfa-8539	56	1	the	the	DET
ajfa-8539	56	2	assessment	assessment	NOUN
ajfa-8539	56	3	of	of	ADP
ajfa-8539	56	4	audit	audit	NOUN
ajfa-8539	56	5	process	process	NOUN
ajfa-8539	56	6	is	be	AUX
ajfa-8539	56	7	seen	see	VERB
ajfa-8539	56	8	as	as	ADP
ajfa-8539	56	9	multidimensional	multidimensional	ADJ
ajfa-8539	56	10	because	because	SCONJ
ajfa-8539	56	11	of	of	ADP
ajfa-8539	56	12	different	different	ADJ
ajfa-8539	56	13	parties	party	NOUN
ajfa-8539	56	14	requiring	require	VERB
ajfa-8539	56	15	this	this	DET
ajfa-8539	56	16	process	process	NOUN
ajfa-8539	56	17	;	;	PUNCT
ajfa-8539	56	18	including	include	VERB
ajfa-8539	56	19	users	user	NOUN
ajfa-8539	56	20	of	of	ADP
ajfa-8539	56	21	financial	financial	ADJ
ajfa-8539	56	22	statements	statement	NOUN
ajfa-8539	56	23	where	where	SCONJ
ajfa-8539	56	24	they	they	PRON
ajfa-8539	56	25	need	need	VERB
ajfa-8539	56	26	to	to	PART
ajfa-8539	56	27	increase	increase	VERB
ajfa-8539	56	28	their	their	PRON
ajfa-8539	56	29	trust	trust	NOUN
ajfa-8539	56	30	in	in	ADP
ajfa-8539	56	31	financial	financial	ADJ
ajfa-8539	56	32	statement	statement	NOUN
ajfa-8539	56	33	and	and	CCONJ
ajfa-8539	56	34	to	to	PART
ajfa-8539	56	35	depend	depend	VERB
ajfa-8539	56	36	in	in	ADP
ajfa-8539	56	37	these	these	DET
ajfa-8539	56	38	statements	statement	NOUN
ajfa-8539	56	39	on	on	ADP
ajfa-8539	56	40	decision	decision	NOUN
ajfa-8539	56	41	making	making	NOUN
ajfa-8539	56	42	.	.	PUNCT
ajfa-8539	57	1	auditors	auditor	NOUN
ajfa-8539	57	2	themselves	themselves	PRON
ajfa-8539	57	3	are	be	AUX
ajfa-8539	57	4	also	also	ADV
ajfa-8539	57	5	a	a	DET
ajfa-8539	57	6	part	part	NOUN
ajfa-8539	57	7	because	because	SCONJ
ajfa-8539	57	8	they	they	PRON
ajfa-8539	57	9	need	need	VERB
ajfa-8539	57	10	to	to	PART
ajfa-8539	57	11	achieve	achieve	VERB
ajfa-8539	57	12	higher	high	ADJ
ajfa-8539	57	13	audit	audit	NOUN
ajfa-8539	57	14	quality	quality	NOUN
ajfa-8539	57	15	and	and	CCONJ
ajfa-8539	57	16	to	to	PART
ajfa-8539	57	17	support	support	VERB
ajfa-8539	57	18	their	their	PRON
ajfa-8539	57	19	competition	competition	NOUN
ajfa-8539	57	20	position	position	NOUN
ajfa-8539	57	21	in	in	ADP
ajfa-8539	57	22	the	the	DET
ajfa-8539	57	23	profession	profession	NOUN
ajfa-8539	57	24	.	.	PUNCT
ajfa-8539	58	1	a	a	DET
ajfa-8539	58	2	third	third	ADJ
ajfa-8539	58	3	part	part	NOUN
ajfa-8539	58	4	is	be	AUX
ajfa-8539	58	5	organizations	organization	NOUN
ajfa-8539	58	6	which	which	PRON
ajfa-8539	58	7	ask	ask	VERB
ajfa-8539	58	8	auditors	auditor	NOUN
ajfa-8539	58	9	to	to	PART
ajfa-8539	58	10	improve	improve	VERB
ajfa-8539	58	11	audit	audit	NOUN
ajfa-8539	58	12	quality	quality	NOUN
ajfa-8539	58	13	to	to	PART
ajfa-8539	58	14	develop	develop	VERB
ajfa-8539	58	15	the	the	DET
ajfa-8539	58	16	profession	profession	NOUN
ajfa-8539	58	17	of	of	ADP
ajfa-8539	58	18	auditing	auditing	NOUN
ajfa-8539	58	19	and	and	CCONJ
ajfa-8539	58	20	to	to	PART
ajfa-8539	58	21	support	support	VERB
ajfa-8539	58	22	public	public	ADJ
ajfa-8539	58	23	confidence	confidence	NOUN
ajfa-8539	58	24	with	with	ADP
ajfa-8539	58	25	this	this	DET
ajfa-8539	58	26	profession	profession	NOUN
ajfa-8539	58	27	.	.	PUNCT
ajfa-8539	59	1	firms	firm	NOUN
ajfa-8539	59	2	under	under	ADP
ajfa-8539	59	3	engagement	engagement	NOUN
ajfa-8539	59	4	look	look	NOUN
ajfa-8539	59	5	for	for	ADP
ajfa-8539	59	6	high	high	ADJ
ajfa-8539	59	7	audit	audit	NOUN
ajfa-8539	59	8	quality	quality	NOUN
ajfa-8539	59	9	because	because	SCONJ
ajfa-8539	59	10	auditors	auditor	NOUN
ajfa-8539	59	11	'	'	PART
ajfa-8539	59	12	reports	report	NOUN
ajfa-8539	59	13	have	have	VERB
ajfa-8539	59	14	important	important	ADJ
ajfa-8539	59	15	reflections	reflection	NOUN
ajfa-8539	59	16	and	and	CCONJ
ajfa-8539	59	17	may	may	AUX
ajfa-8539	59	18	affect	affect	VERB
ajfa-8539	59	19	share	share	NOUN
ajfa-8539	59	20	prices	price	NOUN
ajfa-8539	59	21	(	(	PUNCT
ajfa-8539	59	22	al	al	PROPN
ajfa-8539	59	23	nawayseh	nawayseh	PROPN
ajfa-8539	59	24	,	,	PUNCT
ajfa-8539	59	25	2008	2008	NUM
ajfa-8539	59	26	)	)	PUNCT
ajfa-8539	59	27	.	.	PUNCT
ajfa-8539	60	1	audit	audit	NOUN
ajfa-8539	60	2	quality	quality	NOUN
ajfa-8539	60	3	is	be	AUX
ajfa-8539	60	4	defined	define	VERB
ajfa-8539	60	5	as	as	ADP
ajfa-8539	60	6	"	"	PUNCT
ajfa-8539	60	7	auditors	auditor	NOUN
ajfa-8539	60	8	'	'	PART
ajfa-8539	60	9	possibility	possibility	NOUN
ajfa-8539	60	10	to	to	PART
ajfa-8539	60	11	detect	detect	VERB
ajfa-8539	60	12	errors	error	NOUN
ajfa-8539	60	13	and	and	CCONJ
ajfa-8539	60	14	to	to	PART
ajfa-8539	60	15	report	report	VERB
ajfa-8539	60	16	deviations	deviation	NOUN
ajfa-8539	60	17	in	in	ADP
ajfa-8539	60	18	the	the	DET
ajfa-8539	60	19	accounting	accounting	NOUN
ajfa-8539	60	20	system	system	NOUN
ajfa-8539	60	21	of	of	ADP
ajfa-8539	60	22	the	the	DET
ajfa-8539	60	23	client	client	NOUN
ajfa-8539	60	24	"	"	PUNCT
ajfa-8539	60	25	(	(	PUNCT
ajfa-8539	60	26	deangelo	deangelo	PROPN
ajfa-8539	60	27	,	,	PUNCT
ajfa-8539	60	28	1981	1981	NUM
ajfa-8539	60	29	)	)	PUNCT
ajfa-8539	60	30	.	.	PUNCT
ajfa-8539	61	1	davidson	davidson	PROPN
ajfa-8539	61	2	&	&	CCONJ
ajfa-8539	61	3	neu	neu	PROPN
ajfa-8539	61	4	define	define	VERB
ajfa-8539	61	5	audit	audit	NOUN
ajfa-8539	61	6	quality	quality	NOUN
ajfa-8539	61	7	as	as	ADP
ajfa-8539	61	8	asian	asian	ADJ
ajfa-8539	61	9	journal	journal	NOUN
ajfa-8539	61	10	of	of	ADP
ajfa-8539	61	11	finance	finance	PROPN
ajfa-8539	61	12	&	&	CCONJ
ajfa-8539	61	13	accounting	accounting	PROPN
ajfa-8539	61	14	issn	issn	PROPN
ajfa-8539	61	15	1946	1946	NUM
ajfa-8539	61	16	-	-	PUNCT
ajfa-8539	61	17	052x	052x	NOUN
ajfa-8539	61	18	2015	2015	NUM
ajfa-8539	61	19	,	,	PUNCT
ajfa-8539	61	20	vol	vol	NOUN
ajfa-8539	61	21	.	.	PROPN
ajfa-8539	62	1	7	7	NUM
ajfa-8539	62	2	,	,	PUNCT
ajfa-8539	62	3	no	no	INTJ
ajfa-8539	62	4	.	.	NOUN
ajfa-8539	62	5	2	2	NUM
ajfa-8539	62	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	62	7	259	259	NUM
ajfa-8539	62	8	''	''	PUNCT
ajfa-8539	62	9	auditor	auditor	NOUN
ajfa-8539	62	10	's	's	PART
ajfa-8539	62	11	ability	ability	NOUN
ajfa-8539	62	12	to	to	PART
ajfa-8539	62	13	detect	detect	VERB
ajfa-8539	62	14	and	and	CCONJ
ajfa-8539	62	15	exclude	exclude	VERB
ajfa-8539	62	16	errors	error	NOUN
ajfa-8539	62	17	and	and	CCONJ
ajfa-8539	62	18	significant	significant	ADJ
ajfa-8539	62	19	violations	violation	NOUN
ajfa-8539	62	20	in	in	ADP
ajfa-8539	62	21	the	the	DET
ajfa-8539	62	22	reported	report	VERB
ajfa-8539	62	23	net	net	ADJ
ajfa-8539	62	24	income	income	NOUN
ajfa-8539	62	25	"	"	PUNCT
ajfa-8539	62	26	.	.	PUNCT
ajfa-8539	63	1	audit	audit	NOUN
ajfa-8539	63	2	quality	quality	NOUN
ajfa-8539	63	3	expresses	express	VERB
ajfa-8539	63	4	the	the	DET
ajfa-8539	63	5	ability	ability	NOUN
ajfa-8539	63	6	of	of	ADP
ajfa-8539	63	7	external	external	ADJ
ajfa-8539	63	8	auditors	auditor	NOUN
ajfa-8539	63	9	to	to	PART
ajfa-8539	63	10	collect	collect	VERB
ajfa-8539	63	11	high	high	ADJ
ajfa-8539	63	12	quality	quality	NOUN
ajfa-8539	63	13	evidence	evidence	NOUN
ajfa-8539	63	14	to	to	PART
ajfa-8539	63	15	support	support	VERB
ajfa-8539	63	16	their	their	PRON
ajfa-8539	63	17	professional	professional	ADJ
ajfa-8539	63	18	neutral	neutral	ADJ
ajfa-8539	63	19	opinions	opinion	NOUN
ajfa-8539	63	20	.	.	PUNCT
ajfa-8539	64	1	(	(	PUNCT
ajfa-8539	64	2	hamdan	hamdan	PROPN
ajfa-8539	64	3	&	&	CCONJ
ajfa-8539	64	4	abuujailah	abuujailah	PROPN
ajfa-8539	64	5	,	,	PUNCT
ajfa-8539	64	6	2012	2012	NUM
ajfa-8539	64	7	)	)	PUNCT
ajfa-8539	64	8	.	.	PUNCT
ajfa-8539	65	1	the	the	DET
ajfa-8539	65	2	importance	importance	NOUN
ajfa-8539	65	3	of	of	ADP
ajfa-8539	65	4	audit	audit	NOUN
ajfa-8539	65	5	quality	quality	NOUN
ajfa-8539	65	6	is	be	AUX
ajfa-8539	65	7	associated	associate	VERB
ajfa-8539	65	8	with	with	ADP
ajfa-8539	65	9	the	the	DET
ajfa-8539	65	10	output	output	NOUN
ajfa-8539	65	11	of	of	ADP
ajfa-8539	65	12	audit	audit	NOUN
ajfa-8539	65	13	process	process	NOUN
ajfa-8539	65	14	,	,	PUNCT
ajfa-8539	65	15	which	which	PRON
ajfa-8539	65	16	is	be	AUX
ajfa-8539	65	17	actually	actually	ADV
ajfa-8539	65	18	the	the	DET
ajfa-8539	65	19	audit	audit	NOUN
ajfa-8539	65	20	report	report	NOUN
ajfa-8539	65	21	,	,	PUNCT
ajfa-8539	65	22	where	where	SCONJ
ajfa-8539	65	23	several	several	ADJ
ajfa-8539	65	24	parts	part	NOUN
ajfa-8539	65	25	depend	depend	VERB
ajfa-8539	65	26	on	on	ADP
ajfa-8539	65	27	this	this	DET
ajfa-8539	65	28	report	report	NOUN
ajfa-8539	65	29	in	in	ADP
ajfa-8539	65	30	their	their	PRON
ajfa-8539	65	31	economic	economic	ADJ
ajfa-8539	65	32	decisions	decision	NOUN
ajfa-8539	65	33	.	.	PUNCT
ajfa-8539	66	1	as	as	ADP
ajfa-8539	66	2	a	a	DET
ajfa-8539	66	3	result	result	NOUN
ajfa-8539	66	4	,	,	PUNCT
ajfa-8539	66	5	audit	audit	NOUN
ajfa-8539	66	6	quality	quality	NOUN
ajfa-8539	66	7	achieves	achieve	VERB
ajfa-8539	66	8	the	the	DET
ajfa-8539	66	9	behalves	behalf	NOUN
ajfa-8539	66	10	of	of	ADP
ajfa-8539	66	11	all	all	DET
ajfa-8539	66	12	beneficiary	beneficiary	ADJ
ajfa-8539	66	13	parts	part	NOUN
ajfa-8539	66	14	of	of	ADP
ajfa-8539	66	15	audit	audit	NOUN
ajfa-8539	66	16	process	process	NOUN
ajfa-8539	66	17	.	.	PUNCT
ajfa-8539	67	1	the	the	DET
ajfa-8539	67	2	first	first	ADJ
ajfa-8539	67	3	beneficiary	beneficiary	ADJ
ajfa-8539	67	4	part	part	NOUN
ajfa-8539	67	5	is	be	AUX
ajfa-8539	67	6	the	the	DET
ajfa-8539	67	7	auditor	auditor	NOUN
ajfa-8539	67	8	,	,	PUNCT
ajfa-8539	67	9	because	because	SCONJ
ajfa-8539	67	10	he	he	PRON
ajfa-8539	67	11	can	can	AUX
ajfa-8539	67	12	improve	improve	VERB
ajfa-8539	67	13	and	and	CCONJ
ajfa-8539	67	14	enhance	enhance	VERB
ajfa-8539	67	15	his	his	PRON
ajfa-8539	67	16	reputation	reputation	NOUN
ajfa-8539	67	17	and	and	CCONJ
ajfa-8539	67	18	strengthen	strengthen	VERB
ajfa-8539	67	19	his	his	PRON
ajfa-8539	67	20	competitive	competitive	ADJ
ajfa-8539	67	21	position	position	NOUN
ajfa-8539	67	22	.	.	PUNCT
ajfa-8539	68	1	management	management	NOUN
ajfa-8539	68	2	can	can	AUX
ajfa-8539	68	3	also	also	ADV
ajfa-8539	68	4	determine	determine	VERB
ajfa-8539	68	5	its	its	PRON
ajfa-8539	68	6	weaknesses	weakness	NOUN
ajfa-8539	68	7	,	,	PUNCT
ajfa-8539	68	8	and	and	CCONJ
ajfa-8539	68	9	it	it	PRON
ajfa-8539	68	10	will	will	AUX
ajfa-8539	68	11	be	be	AUX
ajfa-8539	68	12	eligible	eligible	ADJ
ajfa-8539	68	13	to	to	PART
ajfa-8539	68	14	avoid	avoid	VERB
ajfa-8539	68	15	these	these	DET
ajfa-8539	68	16	weaknesses	weakness	NOUN
ajfa-8539	68	17	,	,	PUNCT
ajfa-8539	68	18	because	because	SCONJ
ajfa-8539	68	19	these	these	DET
ajfa-8539	68	20	weaknesses	weakness	NOUN
ajfa-8539	68	21	affect	affect	VERB
ajfa-8539	68	22	the	the	DET
ajfa-8539	68	23	firm	firm	NOUN
ajfa-8539	68	24	's	's	PART
ajfa-8539	68	25	market	market	NOUN
ajfa-8539	68	26	price	price	NOUN
ajfa-8539	68	27	.	.	PUNCT
ajfa-8539	69	1	investors	investor	NOUN
ajfa-8539	69	2	and	and	CCONJ
ajfa-8539	69	3	creditors	creditor	NOUN
ajfa-8539	69	4	are	be	AUX
ajfa-8539	69	5	interested	interested	ADJ
ajfa-8539	69	6	with	with	ADP
ajfa-8539	69	7	audit	audit	NOUN
ajfa-8539	69	8	quality	quality	NOUN
ajfa-8539	69	9	because	because	SCONJ
ajfa-8539	69	10	it	it	PRON
ajfa-8539	69	11	affects	affect	VERB
ajfa-8539	69	12	their	their	PRON
ajfa-8539	69	13	decisions	decision	NOUN
ajfa-8539	69	14	.	.	PUNCT
ajfa-8539	70	1	among	among	ADP
ajfa-8539	70	2	interested	interested	ADJ
ajfa-8539	70	3	groups	group	NOUN
ajfa-8539	70	4	by	by	ADP
ajfa-8539	70	5	audit	audit	NOUN
ajfa-8539	70	6	quality	quality	NOUN
ajfa-8539	70	7	is	be	AUX
ajfa-8539	70	8	governmental	governmental	ADJ
ajfa-8539	70	9	agencies	agency	NOUN
ajfa-8539	70	10	because	because	SCONJ
ajfa-8539	70	11	governmental	governmental	ADJ
ajfa-8539	70	12	bodies	body	NOUN
ajfa-8539	70	13	are	be	AUX
ajfa-8539	70	14	looking	look	VERB
ajfa-8539	70	15	to	to	PART
ajfa-8539	70	16	protect	protect	VERB
ajfa-8539	70	17	the	the	DET
ajfa-8539	70	18	economic	economic	ADJ
ajfa-8539	70	19	activity	activity	NOUN
ajfa-8539	70	20	and	and	CCONJ
ajfa-8539	70	21	to	to	PART
ajfa-8539	70	22	protect	protect	VERB
ajfa-8539	70	23	all	all	DET
ajfa-8539	70	24	interested	interested	ADJ
ajfa-8539	70	25	parties	party	NOUN
ajfa-8539	70	26	with	with	ADP
ajfa-8539	70	27	audit	audit	NOUN
ajfa-8539	70	28	process	process	NOUN
ajfa-8539	70	29	.	.	PUNCT
ajfa-8539	71	1	(	(	PUNCT
ajfa-8539	71	2	tayer	tayer	NOUN
ajfa-8539	71	3	and	and	CCONJ
ajfa-8539	71	4	glezen	glezen	NOUN
ajfa-8539	71	5	,	,	PUNCT
ajfa-8539	71	6	1994	1994	NUM
ajfa-8539	71	7	)	)	PUNCT
ajfa-8539	71	8	.	.	PUNCT
ajfa-8539	72	1	within	within	ADP
ajfa-8539	72	2	the	the	DET
ajfa-8539	72	3	literature	literature	NOUN
ajfa-8539	72	4	of	of	ADP
ajfa-8539	72	5	auditing	auditing	NOUN
ajfa-8539	72	6	,	,	PUNCT
ajfa-8539	72	7	several	several	ADJ
ajfa-8539	72	8	prior	prior	ADJ
ajfa-8539	72	9	researches	research	NOUN
ajfa-8539	72	10	investigated	investigate	VERB
ajfa-8539	72	11	the	the	DET
ajfa-8539	72	12	indicators	indicator	NOUN
ajfa-8539	72	13	that	that	PRON
ajfa-8539	72	14	can	can	AUX
ajfa-8539	72	15	be	be	AUX
ajfa-8539	72	16	used	use	VERB
ajfa-8539	72	17	in	in	ADP
ajfa-8539	72	18	audit	audit	NOUN
ajfa-8539	72	19	quality	quality	NOUN
ajfa-8539	72	20	measurement	measurement	NOUN
ajfa-8539	72	21	.	.	PUNCT
ajfa-8539	73	1	al	al	PROPN
ajfa-8539	73	2	jabr	jabr	PROPN
ajfa-8539	73	3	,	,	PUNCT
ajfa-8539	73	4	(	(	PUNCT
ajfa-8539	73	5	2011	2011	NUM
ajfa-8539	73	6	)	)	PUNCT
ajfa-8539	73	7	used	use	VERB
ajfa-8539	73	8	the	the	DET
ajfa-8539	73	9	indicator	indicator	NOUN
ajfa-8539	73	10	of	of	ADP
ajfa-8539	73	11	large	large	ADJ
ajfa-8539	73	12	audit	audit	NOUN
ajfa-8539	73	13	offices	office	NOUN
ajfa-8539	73	14	to	to	PART
ajfa-8539	73	15	measure	measure	VERB
ajfa-8539	73	16	audit	audit	NOUN
ajfa-8539	73	17	quality	quality	NOUN
ajfa-8539	73	18	.	.	PUNCT
ajfa-8539	74	1	fan	fan	PROPN
ajfa-8539	74	2	and	and	CCONJ
ajfa-8539	74	3	wong	wong	PROPN
ajfa-8539	74	4	,	,	PUNCT
ajfa-8539	74	5	(	(	PUNCT
ajfa-8539	74	6	2005	2005	NUM
ajfa-8539	74	7	)	)	PUNCT
ajfa-8539	74	8	shows	show	VERB
ajfa-8539	74	9	that	that	SCONJ
ajfa-8539	74	10	contracting	contracting	NOUN
ajfa-8539	74	11	with	with	ADP
ajfa-8539	74	12	large	large	ADJ
ajfa-8539	74	13	audit	audit	NOUN
ajfa-8539	74	14	offices	office	NOUN
ajfa-8539	74	15	,	,	PUNCT
ajfa-8539	74	16	was	be	AUX
ajfa-8539	74	17	used	use	VERB
ajfa-8539	74	18	as	as	ADP
ajfa-8539	74	19	a	a	DET
ajfa-8539	74	20	mean	mean	NOUN
ajfa-8539	74	21	to	to	PART
ajfa-8539	74	22	reduce	reduce	VERB
ajfa-8539	74	23	problems	problem	NOUN
ajfa-8539	74	24	occurring	occur	VERB
ajfa-8539	74	25	between	between	ADP
ajfa-8539	74	26	the	the	DET
ajfa-8539	74	27	firm	firm	NOUN
ajfa-8539	74	28	's	's	PART
ajfa-8539	74	29	management	management	NOUN
ajfa-8539	74	30	and	and	CCONJ
ajfa-8539	74	31	shareholders	shareholder	NOUN
ajfa-8539	74	32	.	.	PUNCT
ajfa-8539	75	1	in	in	ADP
ajfa-8539	75	2	2007	2007	NUM
ajfa-8539	75	3	,	,	PUNCT
ajfa-8539	75	4	the	the	DET
ajfa-8539	75	5	international	international	PROPN
ajfa-8539	75	6	federation	federation	PROPN
ajfa-8539	75	7	of	of	ADP
ajfa-8539	75	8	accounting	accounting	PROPN
ajfa-8539	75	9	(	(	PUNCT
ajfa-8539	75	10	ifa	ifa	PROPN
ajfa-8539	75	11	)	)	PUNCT
ajfa-8539	75	12	issued	issue	VERB
ajfa-8539	75	13	a	a	DET
ajfa-8539	75	14	working	work	VERB
ajfa-8539	75	15	paper	paper	NOUN
ajfa-8539	75	16	regarding	regard	VERB
ajfa-8539	75	17	the	the	DET
ajfa-8539	75	18	factors	factor	NOUN
ajfa-8539	75	19	affecting	affect	VERB
ajfa-8539	75	20	audit	audit	NOUN
ajfa-8539	75	21	quality	quality	NOUN
ajfa-8539	75	22	.	.	PUNCT
ajfa-8539	76	1	examples	example	NOUN
ajfa-8539	76	2	of	of	ADP
ajfa-8539	76	3	factors	factor	NOUN
ajfa-8539	76	4	mentioned	mention	VERB
ajfa-8539	76	5	in	in	ADP
ajfa-8539	76	6	this	this	DET
ajfa-8539	76	7	working	working	NOUN
ajfa-8539	76	8	paper	paper	NOUN
ajfa-8539	76	9	,	,	PUNCT
ajfa-8539	76	10	are	be	AUX
ajfa-8539	76	11	leaders	leader	NOUN
ajfa-8539	76	12	'	'	PART
ajfa-8539	76	13	responsibility	responsibility	NOUN
ajfa-8539	76	14	towards	towards	ADP
ajfa-8539	76	15	audit	audit	NOUN
ajfa-8539	76	16	quality	quality	NOUN
ajfa-8539	76	17	,	,	PUNCT
ajfa-8539	76	18	ethical	ethical	ADJ
ajfa-8539	76	19	requirements	requirement	NOUN
ajfa-8539	76	20	,	,	PUNCT
ajfa-8539	76	21	terms	term	NOUN
ajfa-8539	76	22	of	of	ADP
ajfa-8539	76	23	clients	client	NOUN
ajfa-8539	76	24	'	'	PART
ajfa-8539	76	25	acceptance	acceptance	NOUN
ajfa-8539	76	26	,	,	PUNCT
ajfa-8539	76	27	efficiency	efficiency	NOUN
ajfa-8539	76	28	of	of	ADP
ajfa-8539	76	29	human	human	ADJ
ajfa-8539	76	30	skills	skill	NOUN
ajfa-8539	76	31	,	,	PUNCT
ajfa-8539	76	32	and	and	CCONJ
ajfa-8539	76	33	tasks	task	VERB
ajfa-8539	76	34	performance	performance	NOUN
ajfa-8539	76	35	subject	subject	ADJ
ajfa-8539	76	36	to	to	ADP
ajfa-8539	76	37	the	the	DET
ajfa-8539	76	38	professional	professional	ADJ
ajfa-8539	76	39	standards	standard	NOUN
ajfa-8539	76	40	.	.	PUNCT
ajfa-8539	77	1	altowaigeri	altowaigeri	PROPN
ajfa-8539	77	2	and	and	CCONJ
ajfa-8539	77	3	alnafa'abi	alnafa'abi	PROPN
ajfa-8539	77	4	,	,	PUNCT
ajfa-8539	77	5	(	(	PUNCT
ajfa-8539	77	6	2008	2008	NUM
ajfa-8539	77	7	)	)	PUNCT
ajfa-8539	77	8	showed	show	VERB
ajfa-8539	77	9	that	that	SCONJ
ajfa-8539	77	10	these	these	DET
ajfa-8539	77	11	factors	factor	NOUN
ajfa-8539	77	12	are	be	AUX
ajfa-8539	77	13	affecting	affect	VERB
ajfa-8539	77	14	client	client	NOUN
ajfa-8539	77	15	's	's	PART
ajfa-8539	77	16	decision	decision	NOUN
ajfa-8539	77	17	regarding	regard	VERB
ajfa-8539	77	18	audit	audit	NOUN
ajfa-8539	77	19	office	office	NOUN
ajfa-8539	77	20	selection	selection	NOUN
ajfa-8539	77	21	.	.	PUNCT
ajfa-8539	78	1	they	they	PRON
ajfa-8539	78	2	determined	determine	VERB
ajfa-8539	78	3	that	that	SCONJ
ajfa-8539	78	4	these	these	DET
ajfa-8539	78	5	factors	factor	NOUN
ajfa-8539	78	6	include	include	VERB
ajfa-8539	78	7	auditor	auditor	NOUN
ajfa-8539	78	8	's	's	PART
ajfa-8539	78	9	fees	fee	NOUN
ajfa-8539	78	10	,	,	PUNCT
ajfa-8539	78	11	audit	audit	NOUN
ajfa-8539	78	12	office	office	NOUN
ajfa-8539	78	13	reputation	reputation	NOUN
ajfa-8539	78	14	,	,	PUNCT
ajfa-8539	78	15	prior	prior	ADJ
ajfa-8539	78	16	experience	experience	NOUN
ajfa-8539	78	17	with	with	ADP
ajfa-8539	78	18	the	the	DET
ajfa-8539	78	19	client	client	NOUN
ajfa-8539	78	20	,	,	PUNCT
ajfa-8539	78	21	objectivity	objectivity	NOUN
ajfa-8539	78	22	of	of	ADP
ajfa-8539	78	23	testing	testing	NOUN
ajfa-8539	78	24	and	and	CCONJ
ajfa-8539	78	25	evaluating	evaluate	VERB
ajfa-8539	78	26	the	the	DET
ajfa-8539	78	27	client	client	NOUN
ajfa-8539	78	28	's	's	PART
ajfa-8539	78	29	financial	financial	ADJ
ajfa-8539	78	30	statements	statement	NOUN
ajfa-8539	78	31	,	,	PUNCT
ajfa-8539	78	32	protecting	protect	VERB
ajfa-8539	78	33	the	the	DET
ajfa-8539	78	34	secrecy	secrecy	NOUN
ajfa-8539	78	35	of	of	ADP
ajfa-8539	78	36	the	the	DET
ajfa-8539	78	37	client	client	NOUN
ajfa-8539	78	38	's	's	PART
ajfa-8539	78	39	information	information	NOUN
ajfa-8539	78	40	,	,	PUNCT
ajfa-8539	78	41	audit	audit	NOUN
ajfa-8539	78	42	office	office	NOUN
ajfa-8539	78	43	independency	independency	NOUN
ajfa-8539	78	44	,	,	PUNCT
ajfa-8539	78	45	audit	audit	NOUN
ajfa-8539	78	46	service	service	NOUN
ajfa-8539	78	47	quality	quality	NOUN
ajfa-8539	78	48	,	,	PUNCT
ajfa-8539	78	49	and	and	CCONJ
ajfa-8539	78	50	experience	experience	NOUN
ajfa-8539	78	51	of	of	ADP
ajfa-8539	78	52	auditors	auditor	NOUN
ajfa-8539	78	53	.	.	PUNCT
ajfa-8539	79	1	eisa	eisa	NOUN
ajfa-8539	79	2	,	,	PUNCT
ajfa-8539	79	3	(	(	PUNCT
ajfa-8539	79	4	2008	2008	NUM
ajfa-8539	79	5	)	)	PUNCT
ajfa-8539	79	6	used	use	VERB
ajfa-8539	79	7	several	several	ADJ
ajfa-8539	79	8	features	feature	NOUN
ajfa-8539	79	9	to	to	PART
ajfa-8539	79	10	present	present	ADJ
ajfa-8539	79	11	audit	audit	NOUN
ajfa-8539	79	12	quality	quality	NOUN
ajfa-8539	79	13	level	level	NOUN
ajfa-8539	79	14	,	,	PUNCT
ajfa-8539	79	15	such	such	ADJ
ajfa-8539	79	16	as	as	ADP
ajfa-8539	79	17	audit	audit	NOUN
ajfa-8539	79	18	office	office	NOUN
ajfa-8539	79	19	size	size	NOUN
ajfa-8539	79	20	,	,	PUNCT
ajfa-8539	79	21	auditors	auditor	NOUN
ajfa-8539	79	22	'	'	PART
ajfa-8539	79	23	fees	fee	NOUN
ajfa-8539	79	24	,	,	PUNCT
ajfa-8539	79	25	client	client	NOUN
ajfa-8539	79	26	's	's	PART
ajfa-8539	79	27	retention	retention	NOUN
ajfa-8539	79	28	period	period	NOUN
ajfa-8539	79	29	,	,	PUNCT
ajfa-8539	79	30	client	client	NOUN
ajfa-8539	79	31	's	's	PART
ajfa-8539	79	32	importance	importance	NOUN
ajfa-8539	79	33	,	,	PUNCT
ajfa-8539	79	34	audit	audit	NOUN
ajfa-8539	79	35	office	office	NOUN
ajfa-8539	79	36	reputation	reputation	NOUN
ajfa-8539	79	37	,	,	PUNCT
ajfa-8539	79	38	number	number	NOUN
ajfa-8539	79	39	of	of	ADP
ajfa-8539	79	40	times	time	NOUN
ajfa-8539	79	41	the	the	DET
ajfa-8539	79	42	audit	audit	NOUN
ajfa-8539	79	43	office	office	NOUN
ajfa-8539	79	44	was	be	AUX
ajfa-8539	79	45	subject	subject	ADJ
ajfa-8539	79	46	to	to	ADP
ajfa-8539	79	47	legal	legal	ADJ
ajfa-8539	79	48	accountability	accountability	NOUN
ajfa-8539	79	49	,	,	PUNCT
ajfa-8539	79	50	and	and	CCONJ
ajfa-8539	79	51	client	client	NOUN
ajfa-8539	79	52	's	's	PART
ajfa-8539	79	53	performance	performance	NOUN
ajfa-8539	79	54	control	control	NOUN
ajfa-8539	79	55	,	,	PUNCT
ajfa-8539	79	56	while	while	SCONJ
ajfa-8539	79	57	office	office	NOUN
ajfa-8539	79	58	size	size	NOUN
ajfa-8539	79	59	was	be	AUX
ajfa-8539	79	60	used	use	VERB
ajfa-8539	79	61	to	to	PART
ajfa-8539	79	62	measure	measure	VERB
ajfa-8539	79	63	audit	audit	NOUN
ajfa-8539	79	64	quality	quality	NOUN
ajfa-8539	79	65	(	(	PUNCT
ajfa-8539	79	66	krishnah	krishnah	NOUN
ajfa-8539	79	67	,	,	PUNCT
ajfa-8539	79	68	2003	2003	NUM
ajfa-8539	79	69	)	)	PUNCT
ajfa-8539	79	70	.	.	PUNCT
ajfa-8539	80	1	ahmed	ahmed	PROPN
ajfa-8539	80	2	(	(	PUNCT
ajfa-8539	80	3	2012	2012	NUM
ajfa-8539	80	4	)	)	PUNCT
ajfa-8539	80	5	used	use	VERB
ajfa-8539	80	6	audit	audit	NOUN
ajfa-8539	80	7	fees	fee	NOUN
ajfa-8539	80	8	,	,	PUNCT
ajfa-8539	80	9	audit	audit	NOUN
ajfa-8539	80	10	office	office	NOUN
ajfa-8539	80	11	size	size	NOUN
ajfa-8539	80	12	,	,	PUNCT
ajfa-8539	80	13	client	client	NOUN
ajfa-8539	80	14	's	's	PART
ajfa-8539	80	15	retention	retention	NOUN
ajfa-8539	80	16	period	period	NOUN
ajfa-8539	80	17	,	,	PUNCT
ajfa-8539	80	18	association	association	NOUN
ajfa-8539	80	19	with	with	ADP
ajfa-8539	80	20	international	international	ADJ
ajfa-8539	80	21	audit	audit	NOUN
ajfa-8539	80	22	fees	fee	NOUN
ajfa-8539	80	23	and	and	CCONJ
ajfa-8539	80	24	professional	professional	ADJ
ajfa-8539	80	25	qualification	qualification	NOUN
ajfa-8539	80	26	of	of	ADP
ajfa-8539	80	27	audit	audit	NOUN
ajfa-8539	80	28	office	office	NOUN
ajfa-8539	80	29	employees	employee	NOUN
ajfa-8539	80	30	,	,	PUNCT
ajfa-8539	80	31	as	as	ADP
ajfa-8539	80	32	features	feature	NOUN
ajfa-8539	80	33	of	of	ADP
ajfa-8539	80	34	audit	audit	NOUN
ajfa-8539	80	35	quality	quality	NOUN
ajfa-8539	80	36	.	.	PUNCT
ajfa-8539	81	1	the	the	DET
ajfa-8539	81	2	features	feature	NOUN
ajfa-8539	81	3	of	of	ADP
ajfa-8539	81	4	audit	audit	NOUN
ajfa-8539	81	5	quality	quality	NOUN
ajfa-8539	81	6	that	that	PRON
ajfa-8539	81	7	used	use	VERB
ajfa-8539	81	8	by	by	ADP
ajfa-8539	81	9	hamdan	hamdan	PROPN
ajfa-8539	81	10	,	,	PUNCT
ajfa-8539	81	11	(	(	PUNCT
ajfa-8539	81	12	2012	2012	NUM
ajfa-8539	81	13	)	)	PUNCT
ajfa-8539	81	14	include	include	VERB
ajfa-8539	81	15	audit	audit	NOUN
ajfa-8539	81	16	office	office	NOUN
ajfa-8539	81	17	size	size	NOUN
ajfa-8539	81	18	,	,	PUNCT
ajfa-8539	81	19	audit	audit	NOUN
ajfa-8539	81	20	fees	fee	NOUN
ajfa-8539	81	21	,	,	PUNCT
ajfa-8539	81	22	client	client	NOUN
ajfa-8539	81	23	's	's	PART
ajfa-8539	81	24	retention	retention	NOUN
ajfa-8539	81	25	period	period	NOUN
ajfa-8539	81	26	,	,	PUNCT
ajfa-8539	81	27	audit	audit	NOUN
ajfa-8539	81	28	office	office	NOUN
ajfa-8539	81	29	specialization	specialization	NOUN
ajfa-8539	81	30	with	with	ADP
ajfa-8539	81	31	the	the	DET
ajfa-8539	81	32	industry	industry	NOUN
ajfa-8539	81	33	of	of	ADP
ajfa-8539	81	34	the	the	DET
ajfa-8539	81	35	client	client	NOUN
ajfa-8539	81	36	,	,	PUNCT
ajfa-8539	81	37	and	and	CCONJ
ajfa-8539	81	38	association	association	NOUN
ajfa-8539	81	39	between	between	ADP
ajfa-8539	81	40	audit	audit	NOUN
ajfa-8539	81	41	office	office	NOUN
ajfa-8539	81	42	and	and	CCONJ
ajfa-8539	81	43	the	the	DET
ajfa-8539	81	44	international	international	ADJ
ajfa-8539	81	45	offices	office	NOUN
ajfa-8539	81	46	of	of	ADP
ajfa-8539	81	47	auditing	auditing	NOUN
ajfa-8539	81	48	.	.	PUNCT
ajfa-8539	82	1	a	a	DET
ajfa-8539	82	2	study	study	NOUN
ajfa-8539	82	3	carried	carry	VERB
ajfa-8539	82	4	out	out	ADP
ajfa-8539	82	5	by	by	ADP
ajfa-8539	82	6	altamimi	altamimi	PROPN
ajfa-8539	82	7	,	,	PUNCT
ajfa-8539	82	8	(	(	PUNCT
ajfa-8539	82	9	2013	2013	NUM
ajfa-8539	82	10	)	)	PUNCT
ajfa-8539	82	11	shows	show	VERB
ajfa-8539	82	12	the	the	DET
ajfa-8539	82	13	necessity	necessity	NOUN
ajfa-8539	82	14	of	of	ADP
ajfa-8539	82	15	the	the	DET
ajfa-8539	82	16	existence	existence	NOUN
ajfa-8539	82	17	of	of	ADP
ajfa-8539	82	18	organizational	organizational	ADJ
ajfa-8539	82	19	,	,	PUNCT
ajfa-8539	82	20	behavioral	behavioral	ADJ
ajfa-8539	82	21	,	,	PUNCT
ajfa-8539	82	22	and	and	CCONJ
ajfa-8539	82	23	personal	personal	ADJ
ajfa-8539	82	24	factors	factor	NOUN
ajfa-8539	82	25	,	,	PUNCT
ajfa-8539	82	26	in	in	ADP
ajfa-8539	82	27	addition	addition	NOUN
ajfa-8539	82	28	to	to	ADP
ajfa-8539	82	29	the	the	DET
ajfa-8539	82	30	scientific	scientific	ADJ
ajfa-8539	82	31	basics	basic	NOUN
ajfa-8539	82	32	for	for	ADP
ajfa-8539	82	33	audit	audit	NOUN
ajfa-8539	82	34	profession	profession	NOUN
ajfa-8539	82	35	to	to	PART
ajfa-8539	82	36	achieve	achieve	VERB
ajfa-8539	82	37	audit	audit	NOUN
ajfa-8539	82	38	quality	quality	NOUN
ajfa-8539	82	39	,	,	PUNCT
ajfa-8539	82	40	while	while	SCONJ
ajfa-8539	82	41	lennox	lennox	PROPN
ajfa-8539	82	42	(	(	PUNCT
ajfa-8539	82	43	1999	1999	NUM
ajfa-8539	82	44	)	)	PUNCT
ajfa-8539	82	45	showed	show	VERB
ajfa-8539	82	46	that	that	SCONJ
ajfa-8539	82	47	large	large	ADJ
ajfa-8539	82	48	audit	audit	NOUN
ajfa-8539	82	49	offices	office	NOUN
ajfa-8539	82	50	are	be	AUX
ajfa-8539	82	51	shown	show	VERB
ajfa-8539	82	52	in	in	ADP
ajfa-8539	82	53	its	its	PRON
ajfa-8539	82	54	accurate	accurate	ADJ
ajfa-8539	82	55	form	form	NOUN
ajfa-8539	82	56	,	,	PUNCT
ajfa-8539	82	57	and	and	CCONJ
ajfa-8539	82	58	in	in	ADP
ajfa-8539	82	59	its	its	PRON
ajfa-8539	82	60	report	report	NOUN
ajfa-8539	82	61	regarding	regard	VERB
ajfa-8539	82	62	financial	financial	ADJ
ajfa-8539	82	63	report	report	NOUN
ajfa-8539	82	64	.	.	PUNCT
ajfa-8539	83	1	alnawayseh	alnawayseh	PROPN
ajfa-8539	83	2	(	(	PUNCT
ajfa-8539	83	3	2006	2006	NUM
ajfa-8539	83	4	)	)	PUNCT
ajfa-8539	83	5	found	find	VERB
ajfa-8539	83	6	an	an	DET
ajfa-8539	83	7	effect	effect	NOUN
ajfa-8539	83	8	of	of	ADP
ajfa-8539	83	9	audit	audit	NOUN
ajfa-8539	83	10	fees	fee	NOUN
ajfa-8539	83	11	on	on	ADP
ajfa-8539	83	12	audit	audit	NOUN
ajfa-8539	83	13	quality	quality	NOUN
ajfa-8539	83	14	.	.	PUNCT
ajfa-8539	84	1	in	in	ADP
ajfa-8539	84	2	addition	addition	NOUN
ajfa-8539	84	3	,	,	PUNCT
ajfa-8539	84	4	hamdan	hamdan	PROPN
ajfa-8539	84	5	and	and	CCONJ
ajfa-8539	84	6	abuujalah	abuujalah	ADJ
ajfa-8539	84	7	,	,	PUNCT
ajfa-8539	84	8	(	(	PUNCT
ajfa-8539	84	9	2012	2012	NUM
ajfa-8539	84	10	)	)	PUNCT
ajfa-8539	84	11	found	find	VERB
ajfa-8539	84	12	no	no	DET
ajfa-8539	84	13	significant	significant	ADJ
ajfa-8539	84	14	effect	effect	NOUN
ajfa-8539	84	15	of	of	ADP
ajfa-8539	84	16	audit	audit	NOUN
ajfa-8539	84	17	quality	quality	NOUN
ajfa-8539	84	18	features	feature	NOUN
ajfa-8539	84	19	including	include	VERB
ajfa-8539	84	20	audit	audit	NOUN
ajfa-8539	84	21	fees	fee	NOUN
ajfa-8539	84	22	,	,	PUNCT
ajfa-8539	84	23	office	office	NOUN
ajfa-8539	84	24	size	size	NOUN
ajfa-8539	84	25	,	,	PUNCT
ajfa-8539	84	26	and	and	CCONJ
ajfa-8539	84	27	auditor	auditor	NOUN
ajfa-8539	84	28	's	's	PART
ajfa-8539	84	29	continuity	continuity	NOUN
ajfa-8539	84	30	on	on	ADP
ajfa-8539	84	31	limiting	limit	VERB
ajfa-8539	84	32	of	of	ADP
ajfa-8539	84	33	earnings	earning	NOUN
ajfa-8539	84	34	management	management	NOUN
ajfa-8539	84	35	.	.	PUNCT
ajfa-8539	85	1	aljaber	aljaber	PROPN
ajfa-8539	85	2	,	,	PUNCT
ajfa-8539	85	3	(	(	PUNCT
ajfa-8539	85	4	2012	2012	NUM
ajfa-8539	85	5	)	)	PUNCT
ajfa-8539	85	6	found	find	VERB
ajfa-8539	85	7	no	no	DET
ajfa-8539	85	8	effect	effect	NOUN
ajfa-8539	85	9	of	of	ADP
ajfa-8539	85	10	the	the	DET
ajfa-8539	85	11	auditor	auditor	NOUN
ajfa-8539	85	12	whether	whether	SCONJ
ajfa-8539	85	13	the	the	DET
ajfa-8539	85	14	auditor	auditor	NOUN
ajfa-8539	85	15	is	be	AUX
ajfa-8539	85	16	working	work	VERB
ajfa-8539	85	17	in	in	ADP
ajfa-8539	85	18	asian	asian	ADJ
ajfa-8539	85	19	journal	journal	NOUN
ajfa-8539	85	20	of	of	ADP
ajfa-8539	85	21	finance	finance	PROPN
ajfa-8539	85	22	&	&	CCONJ
ajfa-8539	85	23	accounting	accounting	PROPN
ajfa-8539	85	24	issn	issn	PROPN
ajfa-8539	85	25	1946	1946	NUM
ajfa-8539	85	26	-	-	PUNCT
ajfa-8539	85	27	052x	052x	NOUN
ajfa-8539	85	28	2015	2015	NUM
ajfa-8539	85	29	,	,	PUNCT
ajfa-8539	85	30	vol	vol	NOUN
ajfa-8539	85	31	.	.	PROPN
ajfa-8539	85	32	7	7	NUM
ajfa-8539	85	33	,	,	PUNCT
ajfa-8539	85	34	no	no	INTJ
ajfa-8539	85	35	.	.	NOUN
ajfa-8539	85	36	2	2	NUM
ajfa-8539	85	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	85	38	260	260	NUM
ajfa-8539	85	39	a	a	DET
ajfa-8539	85	40	large	large	ADJ
ajfa-8539	85	41	audit	audit	NOUN
ajfa-8539	85	42	office	office	NOUN
ajfa-8539	85	43	or	or	CCONJ
ajfa-8539	85	44	in	in	ADP
ajfa-8539	85	45	a	a	DET
ajfa-8539	85	46	specialized	specialized	ADJ
ajfa-8539	85	47	office	office	NOUN
ajfa-8539	85	48	.	.	PUNCT
ajfa-8539	86	1	balsam	balsam	NOUN
ajfa-8539	86	2	et	et	PROPN
ajfa-8539	86	3	al	al	PROPN
ajfa-8539	86	4	.	.	PROPN
ajfa-8539	86	5	(	(	PUNCT
ajfa-8539	86	6	2003	2003	NUM
ajfa-8539	86	7	)	)	PUNCT
ajfa-8539	86	8	,	,	PUNCT
ajfa-8539	86	9	showed	show	VERB
ajfa-8539	86	10	that	that	SCONJ
ajfa-8539	86	11	firms	firm	NOUN
ajfa-8539	86	12	that	that	PRON
ajfa-8539	86	13	audited	audit	VERB
ajfa-8539	86	14	by	by	ADP
ajfa-8539	86	15	specialized	specialized	ADJ
ajfa-8539	86	16	audit	audit	NOUN
ajfa-8539	86	17	offices	office	NOUN
ajfa-8539	86	18	has	have	VERB
ajfa-8539	86	19	stronger	strong	ADJ
ajfa-8539	86	20	coefficient	coefficient	NOUN
ajfa-8539	86	21	of	of	ADP
ajfa-8539	86	22	response	response	NOUN
ajfa-8539	86	23	towards	towards	ADP
ajfa-8539	86	24	earnings	earning	NOUN
ajfa-8539	86	25	,	,	PUNCT
ajfa-8539	86	26	and	and	CCONJ
ajfa-8539	86	27	less	less	ADV
ajfa-8539	86	28	accrual	accrual	ADJ
ajfa-8539	86	29	elements	element	NOUN
ajfa-8539	86	30	,	,	PUNCT
ajfa-8539	86	31	when	when	SCONJ
ajfa-8539	86	32	compared	compare	VERB
ajfa-8539	86	33	by	by	ADP
ajfa-8539	86	34	non	non	ADJ
ajfa-8539	86	35	-	-	ADJ
ajfa-8539	86	36	specialized	specialized	ADJ
ajfa-8539	86	37	firms	firm	NOUN
ajfa-8539	86	38	.	.	PUNCT
ajfa-8539	87	1	based	base	VERB
ajfa-8539	87	2	on	on	ADP
ajfa-8539	87	3	the	the	DET
ajfa-8539	87	4	above	above	ADJ
ajfa-8539	87	5	findings	finding	NOUN
ajfa-8539	87	6	of	of	ADP
ajfa-8539	87	7	prior	prior	ADJ
ajfa-8539	87	8	researches	research	NOUN
ajfa-8539	87	9	,	,	PUNCT
ajfa-8539	87	10	i	i	PRON
ajfa-8539	87	11	conclude	conclude	VERB
ajfa-8539	87	12	that	that	SCONJ
ajfa-8539	87	13	there	there	PRON
ajfa-8539	87	14	are	be	VERB
ajfa-8539	87	15	several	several	ADJ
ajfa-8539	87	16	common	common	ADJ
ajfa-8539	87	17	shared	share	VERB
ajfa-8539	87	18	features	feature	NOUN
ajfa-8539	87	19	used	use	VERB
ajfa-8539	87	20	by	by	ADP
ajfa-8539	87	21	different	different	ADJ
ajfa-8539	87	22	researchers	researcher	NOUN
ajfa-8539	87	23	for	for	ADP
ajfa-8539	87	24	audit	audit	NOUN
ajfa-8539	87	25	quality	quality	NOUN
ajfa-8539	87	26	.	.	PUNCT
ajfa-8539	88	1	examples	example	NOUN
ajfa-8539	88	2	of	of	ADP
ajfa-8539	88	3	common	common	ADJ
ajfa-8539	88	4	shared	shared	ADJ
ajfa-8539	88	5	features	feature	NOUN
ajfa-8539	88	6	are	be	AUX
ajfa-8539	88	7	audit	audit	NOUN
ajfa-8539	88	8	office	office	NOUN
ajfa-8539	88	9	size	size	NOUN
ajfa-8539	88	10	,	,	PUNCT
ajfa-8539	88	11	audit	audit	NOUN
ajfa-8539	88	12	fees	fee	NOUN
ajfa-8539	88	13	,	,	PUNCT
ajfa-8539	88	14	despite	despite	SCONJ
ajfa-8539	88	15	no	no	DET
ajfa-8539	88	16	common	common	ADJ
ajfa-8539	88	17	agreement	agreement	NOUN
ajfa-8539	88	18	about	about	ADP
ajfa-8539	88	19	some	some	DET
ajfa-8539	88	20	other	other	ADJ
ajfa-8539	88	21	features	feature	NOUN
ajfa-8539	88	22	.	.	PUNCT
ajfa-8539	89	1	therefore	therefore	ADV
ajfa-8539	89	2	,	,	PUNCT
ajfa-8539	89	3	i	i	PRON
ajfa-8539	89	4	see	see	VERB
ajfa-8539	89	5	that	that	SCONJ
ajfa-8539	89	6	some	some	DET
ajfa-8539	89	7	features	feature	NOUN
ajfa-8539	89	8	of	of	ADP
ajfa-8539	89	9	audit	audit	NOUN
ajfa-8539	89	10	quality	quality	NOUN
ajfa-8539	89	11	,	,	PUNCT
ajfa-8539	89	12	such	such	ADJ
ajfa-8539	89	13	as	as	ADP
ajfa-8539	89	14	professional	professional	ADJ
ajfa-8539	89	15	rehabilitation	rehabilitation	NOUN
ajfa-8539	89	16	,	,	PUNCT
ajfa-8539	89	17	legal	legal	ADJ
ajfa-8539	89	18	accountability	accountability	NOUN
ajfa-8539	89	19	,	,	PUNCT
ajfa-8539	89	20	protection	protection	NOUN
ajfa-8539	89	21	of	of	ADP
ajfa-8539	89	22	client	client	NOUN
ajfa-8539	89	23	's	's	PART
ajfa-8539	89	24	information	information	NOUN
ajfa-8539	89	25	secrecy	secrecy	NOUN
ajfa-8539	89	26	,	,	PUNCT
ajfa-8539	89	27	and	and	CCONJ
ajfa-8539	89	28	objectivity	objectivity	NOUN
ajfa-8539	89	29	of	of	ADP
ajfa-8539	89	30	financial	financial	ADJ
ajfa-8539	89	31	statements	statement	NOUN
ajfa-8539	89	32	test	test	NOUN
ajfa-8539	89	33	as	as	ADP
ajfa-8539	89	34	important	important	ADJ
ajfa-8539	89	35	features	feature	NOUN
ajfa-8539	89	36	,	,	PUNCT
ajfa-8539	89	37	and	and	CCONJ
ajfa-8539	89	38	these	these	DET
ajfa-8539	89	39	features	feature	NOUN
ajfa-8539	89	40	can	can	AUX
ajfa-8539	89	41	be	be	AUX
ajfa-8539	89	42	summarized	summarize	VERB
ajfa-8539	89	43	in	in	ADP
ajfa-8539	89	44	the	the	DET
ajfa-8539	89	45	audit	audit	NOUN
ajfa-8539	89	46	report	report	NOUN
ajfa-8539	89	47	,	,	PUNCT
ajfa-8539	89	48	because	because	SCONJ
ajfa-8539	89	49	audit	audit	NOUN
ajfa-8539	89	50	report	report	NOUN
ajfa-8539	89	51	is	be	AUX
ajfa-8539	89	52	a	a	DET
ajfa-8539	89	53	summary	summary	NOUN
ajfa-8539	89	54	of	of	ADP
ajfa-8539	89	55	all	all	PRON
ajfa-8539	89	56	what	what	PRON
ajfa-8539	89	57	an	an	DET
ajfa-8539	89	58	auditor	auditor	NOUN
ajfa-8539	89	59	finds	find	VERB
ajfa-8539	89	60	.	.	PUNCT
ajfa-8539	90	1	in	in	ADP
ajfa-8539	90	2	addition	addition	NOUN
ajfa-8539	90	3	,	,	PUNCT
ajfa-8539	90	4	audit	audit	NOUN
ajfa-8539	90	5	report	report	NOUN
ajfa-8539	90	6	represents	represent	VERB
ajfa-8539	90	7	a	a	DET
ajfa-8539	90	8	written	write	VERB
ajfa-8539	90	9	confirmation	confirmation	NOUN
ajfa-8539	90	10	by	by	ADP
ajfa-8539	90	11	the	the	DET
ajfa-8539	90	12	auditor	auditor	NOUN
ajfa-8539	90	13	that	that	SCONJ
ajfa-8539	90	14	the	the	DET
ajfa-8539	90	15	audit	audit	NOUN
ajfa-8539	90	16	standards	standard	NOUN
ajfa-8539	90	17	and	and	CCONJ
ajfa-8539	90	18	governmental	governmental	ADJ
ajfa-8539	90	19	legislation	legislation	NOUN
ajfa-8539	90	20	had	have	AUX
ajfa-8539	90	21	been	be	AUX
ajfa-8539	90	22	followed	follow	VERB
ajfa-8539	90	23	;	;	PUNCT
ajfa-8539	90	24	in	in	ADP
ajfa-8539	90	25	addition	addition	NOUN
ajfa-8539	90	26	to	to	ADP
ajfa-8539	90	27	that	that	DET
ajfa-8539	90	28	audit	audit	NOUN
ajfa-8539	90	29	report	report	NOUN
ajfa-8539	90	30	is	be	AUX
ajfa-8539	90	31	a	a	DET
ajfa-8539	90	32	reference	reference	NOUN
ajfa-8539	90	33	for	for	ADP
ajfa-8539	90	34	responsibility	responsibility	NOUN
ajfa-8539	90	35	identification	identification	NOUN
ajfa-8539	90	36	.	.	PUNCT
ajfa-8539	91	1	2.2	2.2	NUM
ajfa-8539	91	2	earnings	earning	NOUN
ajfa-8539	91	3	quality	quality	NOUN
ajfa-8539	91	4	earnings	earning	NOUN
ajfa-8539	91	5	quality	quality	NOUN
ajfa-8539	91	6	is	be	AUX
ajfa-8539	91	7	one	one	NUM
ajfa-8539	91	8	among	among	ADP
ajfa-8539	91	9	the	the	DET
ajfa-8539	91	10	important	important	ADJ
ajfa-8539	91	11	issues	issue	NOUN
ajfa-8539	91	12	nowadays	nowadays	ADV
ajfa-8539	91	13	in	in	ADP
ajfa-8539	91	14	the	the	DET
ajfa-8539	91	15	minds	mind	NOUN
ajfa-8539	91	16	of	of	ADP
ajfa-8539	91	17	investors	investor	NOUN
ajfa-8539	91	18	and	and	CCONJ
ajfa-8539	91	19	accounting	accounting	NOUN
ajfa-8539	91	20	standard	standard	ADJ
ajfa-8539	91	21	setters	setter	NOUN
ajfa-8539	91	22	,	,	PUNCT
ajfa-8539	91	23	especially	especially	ADV
ajfa-8539	91	24	next	next	ADV
ajfa-8539	91	25	to	to	ADP
ajfa-8539	91	26	financial	financial	ADJ
ajfa-8539	91	27	scandals	scandal	NOUN
ajfa-8539	91	28	occurred	occur	VERB
ajfa-8539	91	29	by	by	ADP
ajfa-8539	91	30	the	the	DET
ajfa-8539	91	31	staring	staring	NOUN
ajfa-8539	91	32	of	of	ADP
ajfa-8539	91	33	the	the	DET
ajfa-8539	91	34	current	current	ADJ
ajfa-8539	91	35	century	century	NOUN
ajfa-8539	91	36	,	,	PUNCT
ajfa-8539	91	37	where	where	SCONJ
ajfa-8539	91	38	users	user	NOUN
ajfa-8539	91	39	'	'	PART
ajfa-8539	91	40	trust	trust	NOUN
ajfa-8539	91	41	in	in	ADP
ajfa-8539	91	42	financial	financial	ADJ
ajfa-8539	91	43	reports	report	NOUN
ajfa-8539	91	44	declined	decline	VERB
ajfa-8539	91	45	,	,	PUNCT
ajfa-8539	91	46	if	if	SCONJ
ajfa-8539	91	47	not	not	PART
ajfa-8539	91	48	missed	miss	VERB
ajfa-8539	91	49	.	.	PUNCT
ajfa-8539	92	1	no	no	DET
ajfa-8539	92	2	common	common	ADJ
ajfa-8539	92	3	agreement	agreement	NOUN
ajfa-8539	92	4	yet	yet	ADV
ajfa-8539	92	5	is	be	AUX
ajfa-8539	92	6	available	available	ADJ
ajfa-8539	92	7	for	for	ADP
ajfa-8539	92	8	the	the	DET
ajfa-8539	92	9	definition	definition	NOUN
ajfa-8539	92	10	of	of	ADP
ajfa-8539	92	11	the	the	DET
ajfa-8539	92	12	term	term	NOUN
ajfa-8539	92	13	earnings	earning	NOUN
ajfa-8539	92	14	quality	quality	NOUN
ajfa-8539	92	15	among	among	ADP
ajfa-8539	92	16	academics	academic	NOUN
ajfa-8539	92	17	,	,	PUNCT
ajfa-8539	92	18	researchers	researcher	NOUN
ajfa-8539	92	19	,	,	PUNCT
ajfa-8539	92	20	and	and	CCONJ
ajfa-8539	92	21	other	other	ADJ
ajfa-8539	92	22	interested	interested	ADJ
ajfa-8539	92	23	people	people	NOUN
ajfa-8539	92	24	,	,	PUNCT
ajfa-8539	92	25	because	because	SCONJ
ajfa-8539	92	26	of	of	ADP
ajfa-8539	92	27	the	the	DET
ajfa-8539	92	28	differences	difference	NOUN
ajfa-8539	92	29	in	in	ADP
ajfa-8539	92	30	objectives	objective	NOUN
ajfa-8539	92	31	and	and	CCONJ
ajfa-8539	92	32	decisions	decision	NOUN
ajfa-8539	92	33	made	make	VERB
ajfa-8539	92	34	by	by	ADP
ajfa-8539	92	35	users	user	NOUN
ajfa-8539	92	36	of	of	ADP
ajfa-8539	92	37	accounting	accounting	NOUN
ajfa-8539	92	38	information	information	NOUN
ajfa-8539	92	39	.	.	PUNCT
ajfa-8539	93	1	dechow	dechow	ADJ
ajfa-8539	93	2	and	and	CCONJ
ajfa-8539	93	3	schrand	schrand	NOUN
ajfa-8539	93	4	,	,	PUNCT
ajfa-8539	93	5	(	(	PUNCT
ajfa-8539	93	6	2004	2004	NUM
ajfa-8539	93	7	)	)	PUNCT
ajfa-8539	93	8	defined	define	VERB
ajfa-8539	93	9	earnings	earning	NOUN
ajfa-8539	93	10	quality	quality	NOUN
ajfa-8539	93	11	as	as	ADP
ajfa-8539	93	12	"	"	PUNCT
ajfa-8539	93	13	the	the	DET
ajfa-8539	93	14	level	level	NOUN
ajfa-8539	93	15	of	of	ADP
ajfa-8539	93	16	available	available	ADJ
ajfa-8539	93	17	and	and	CCONJ
ajfa-8539	93	18	accurate	accurate	ADJ
ajfa-8539	93	19	information	information	NOUN
ajfa-8539	93	20	for	for	ADP
ajfa-8539	93	21	the	the	DET
ajfa-8539	93	22	purpose	purpose	NOUN
ajfa-8539	93	23	of	of	ADP
ajfa-8539	93	24	current	current	ADJ
ajfa-8539	93	25	and	and	CCONJ
ajfa-8539	93	26	future	future	ADJ
ajfa-8539	93	27	operating	operating	NOUN
ajfa-8539	93	28	performance	performance	NOUN
ajfa-8539	93	29	evaluation	evaluation	NOUN
ajfa-8539	93	30	"	"	PUNCT
ajfa-8539	93	31	,	,	PUNCT
ajfa-8539	93	32	while	while	SCONJ
ajfa-8539	93	33	schipper	schipper	NOUN
ajfa-8539	93	34	and	and	CCONJ
ajfa-8539	93	35	vincent	vincent	PROPN
ajfa-8539	93	36	,	,	PUNCT
ajfa-8539	93	37	(	(	PUNCT
ajfa-8539	93	38	2003	2003	NUM
ajfa-8539	93	39	)	)	PUNCT
ajfa-8539	93	40	showed	show	VERB
ajfa-8539	93	41	that	that	SCONJ
ajfa-8539	93	42	earnings	earning	NOUN
ajfa-8539	93	43	quality	quality	NOUN
ajfa-8539	93	44	is	be	AUX
ajfa-8539	93	45	"	"	PUNCT
ajfa-8539	93	46	the	the	DET
ajfa-8539	93	47	reduction	reduction	NOUN
ajfa-8539	93	48	in	in	ADP
ajfa-8539	93	49	the	the	DET
ajfa-8539	93	50	differences	difference	NOUN
ajfa-8539	93	51	between	between	ADP
ajfa-8539	93	52	the	the	DET
ajfa-8539	93	53	accounting	accounting	NOUN
ajfa-8539	93	54	reported	report	VERB
ajfa-8539	93	55	income	income	NOUN
ajfa-8539	93	56	and	and	CCONJ
ajfa-8539	93	57	economic	economic	ADJ
ajfa-8539	93	58	income	income	NOUN
ajfa-8539	93	59	"	"	PUNCT
ajfa-8539	93	60	.	.	PUNCT
ajfa-8539	94	1	ghosh	ghosh	PROPN
ajfa-8539	94	2	and	and	CCONJ
ajfa-8539	94	3	moom	moom	PROPN
ajfa-8539	94	4	,	,	PUNCT
ajfa-8539	94	5	(	(	PUNCT
ajfa-8539	94	6	2010	2010	NUM
ajfa-8539	94	7	)	)	PUNCT
ajfa-8539	94	8	demonstrated	demonstrate	VERB
ajfa-8539	94	9	that	that	SCONJ
ajfa-8539	94	10	earnings	earning	NOUN
ajfa-8539	94	11	quality	quality	NOUN
ajfa-8539	94	12	is	be	AUX
ajfa-8539	94	13	the	the	DET
ajfa-8539	94	14	ability	ability	NOUN
ajfa-8539	94	15	of	of	ADP
ajfa-8539	94	16	earnings	earning	NOUN
ajfa-8539	94	17	to	to	PART
ajfa-8539	94	18	be	be	AUX
ajfa-8539	94	19	used	use	VERB
ajfa-8539	94	20	in	in	ADP
ajfa-8539	94	21	forecasting	forecasting	NOUN
ajfa-8539	94	22	to	to	PART
ajfa-8539	94	23	predict	predict	VERB
ajfa-8539	94	24	future	future	ADJ
ajfa-8539	94	25	cash	cash	NOUN
ajfa-8539	94	26	flows	flow	NOUN
ajfa-8539	94	27	.	.	PUNCT
ajfa-8539	95	1	moreover	moreover	ADV
ajfa-8539	95	2	,	,	PUNCT
ajfa-8539	95	3	bellovary	bellovary	NOUN
ajfa-8539	95	4	et	et	PROPN
ajfa-8539	95	5	al	al	PROPN
ajfa-8539	95	6	.	.	PROPN
ajfa-8539	95	7	,	,	PUNCT
ajfa-8539	95	8	(	(	PUNCT
ajfa-8539	95	9	2005	2005	NUM
ajfa-8539	95	10	)	)	PUNCT
ajfa-8539	95	11	stated	state	VERB
ajfa-8539	95	12	that	that	SCONJ
ajfa-8539	95	13	earnings	earning	NOUN
ajfa-8539	95	14	quality	quality	NOUN
ajfa-8539	95	15	is	be	AUX
ajfa-8539	95	16	achieved	achieve	VERB
ajfa-8539	95	17	when	when	SCONJ
ajfa-8539	95	18	the	the	DET
ajfa-8539	95	19	reported	report	VERB
ajfa-8539	95	20	earnings	earning	NOUN
ajfa-8539	95	21	reflect	reflect	VERB
ajfa-8539	95	22	the	the	DET
ajfa-8539	95	23	actual	actual	ADJ
ajfa-8539	95	24	performance	performance	NOUN
ajfa-8539	95	25	,	,	PUNCT
ajfa-8539	95	26	and	and	CCONJ
ajfa-8539	95	27	can	can	AUX
ajfa-8539	95	28	be	be	AUX
ajfa-8539	95	29	used	use	VERB
ajfa-8539	95	30	in	in	ADP
ajfa-8539	95	31	predicting	predict	VERB
ajfa-8539	95	32	future	future	ADJ
ajfa-8539	95	33	earnings	earning	NOUN
ajfa-8539	95	34	,	,	PUNCT
ajfa-8539	95	35	so	so	SCONJ
ajfa-8539	95	36	earnings	earning	NOUN
ajfa-8539	95	37	quality	quality	NOUN
ajfa-8539	95	38	is	be	AUX
ajfa-8539	95	39	represented	represent	VERB
ajfa-8539	95	40	by	by	ADP
ajfa-8539	95	41	the	the	DET
ajfa-8539	95	42	continuity	continuity	NOUN
ajfa-8539	95	43	of	of	ADP
ajfa-8539	95	44	earnings	earning	NOUN
ajfa-8539	95	45	.	.	PUNCT
ajfa-8539	96	1	based	base	VERB
ajfa-8539	96	2	on	on	ADP
ajfa-8539	96	3	the	the	DET
ajfa-8539	96	4	above	above	ADJ
ajfa-8539	96	5	mentioned	mention	VERB
ajfa-8539	96	6	definitions	definition	NOUN
ajfa-8539	96	7	and	and	CCONJ
ajfa-8539	96	8	descriptions	description	NOUN
ajfa-8539	96	9	for	for	ADP
ajfa-8539	96	10	the	the	DET
ajfa-8539	96	11	term	term	NOUN
ajfa-8539	96	12	of	of	ADP
ajfa-8539	96	13	earnings	earning	NOUN
ajfa-8539	96	14	quality	quality	NOUN
ajfa-8539	96	15	,	,	PUNCT
ajfa-8539	96	16	it	it	PRON
ajfa-8539	96	17	is	be	AUX
ajfa-8539	96	18	apparent	apparent	ADJ
ajfa-8539	96	19	that	that	SCONJ
ajfa-8539	96	20	earnings	earning	NOUN
ajfa-8539	96	21	quality	quality	NOUN
ajfa-8539	96	22	stems	stem	VERB
ajfa-8539	96	23	its	its	PRON
ajfa-8539	96	24	importance	importance	NOUN
ajfa-8539	96	25	from	from	ADP
ajfa-8539	96	26	the	the	DET
ajfa-8539	96	27	accounting	accounting	NOUN
ajfa-8539	96	28	income	income	NOUN
ajfa-8539	96	29	which	which	PRON
ajfa-8539	96	30	is	be	AUX
ajfa-8539	96	31	considered	consider	VERB
ajfa-8539	96	32	as	as	ADP
ajfa-8539	96	33	the	the	DET
ajfa-8539	96	34	most	most	ADV
ajfa-8539	96	35	important	important	ADJ
ajfa-8539	96	36	resource	resource	NOUN
ajfa-8539	96	37	of	of	ADP
ajfa-8539	96	38	accounting	accounting	NOUN
ajfa-8539	96	39	information	information	NOUN
ajfa-8539	96	40	for	for	ADP
ajfa-8539	96	41	investors	investor	NOUN
ajfa-8539	96	42	,	,	PUNCT
ajfa-8539	96	43	creditors	creditor	NOUN
ajfa-8539	96	44	,	,	PUNCT
ajfa-8539	96	45	and	and	CCONJ
ajfa-8539	96	46	other	other	ADJ
ajfa-8539	96	47	users	user	NOUN
ajfa-8539	96	48	of	of	ADP
ajfa-8539	96	49	accounting	account	VERB
ajfa-8539	96	50	information	information	NOUN
ajfa-8539	96	51	through	through	ADP
ajfa-8539	96	52	the	the	DET
ajfa-8539	96	53	different	different	ADJ
ajfa-8539	96	54	accounting	accounting	NOUN
ajfa-8539	96	55	reports	report	NOUN
ajfa-8539	96	56	.	.	PUNCT
ajfa-8539	97	1	as	as	ADP
ajfa-8539	97	2	a	a	DET
ajfa-8539	97	3	result	result	NOUN
ajfa-8539	97	4	,	,	PUNCT
ajfa-8539	97	5	different	different	ADJ
ajfa-8539	97	6	features	feature	NOUN
ajfa-8539	97	7	or	or	CCONJ
ajfa-8539	97	8	elements	element	NOUN
ajfa-8539	97	9	for	for	ADP
ajfa-8539	97	10	earnings	earning	NOUN
ajfa-8539	97	11	quality	quality	NOUN
ajfa-8539	97	12	can	can	AUX
ajfa-8539	97	13	be	be	AUX
ajfa-8539	97	14	concluded	conclude	VERB
ajfa-8539	97	15	,	,	PUNCT
ajfa-8539	97	16	including	include	VERB
ajfa-8539	97	17	its	its	PRON
ajfa-8539	97	18	usefulness	usefulness	NOUN
ajfa-8539	97	19	for	for	ADP
ajfa-8539	97	20	future	future	ADJ
ajfa-8539	97	21	profits	profit	NOUN
ajfa-8539	97	22	estimation	estimation	NOUN
ajfa-8539	97	23	,	,	PUNCT
ajfa-8539	97	24	close	close	ADJ
ajfa-8539	97	25	for	for	ADP
ajfa-8539	97	26	economic	economic	ADJ
ajfa-8539	97	27	profits	profit	NOUN
ajfa-8539	97	28	,	,	PUNCT
ajfa-8539	97	29	continuity	continuity	NOUN
ajfa-8539	97	30	,	,	PUNCT
ajfa-8539	97	31	and	and	CCONJ
ajfa-8539	97	32	its	its	PRON
ajfa-8539	97	33	freedom	freedom	NOUN
ajfa-8539	97	34	from	from	ADP
ajfa-8539	97	35	earnings	earning	NOUN
ajfa-8539	97	36	management	management	NOUN
ajfa-8539	97	37	.	.	PUNCT
ajfa-8539	98	1	earnings	earning	NOUN
ajfa-8539	98	2	quality	quality	NOUN
ajfa-8539	98	3	is	be	AUX
ajfa-8539	98	4	important	important	ADJ
ajfa-8539	98	5	for	for	ADP
ajfa-8539	98	6	users	user	NOUN
ajfa-8539	98	7	of	of	ADP
ajfa-8539	98	8	accounting	accounting	NOUN
ajfa-8539	98	9	reports	report	NOUN
ajfa-8539	98	10	,	,	PUNCT
ajfa-8539	98	11	since	since	SCONJ
ajfa-8539	98	12	it	it	PRON
ajfa-8539	98	13	enables	enable	VERB
ajfa-8539	98	14	them	they	PRON
ajfa-8539	98	15	to	to	PART
ajfa-8539	98	16	take	take	VERB
ajfa-8539	98	17	good	good	ADJ
ajfa-8539	98	18	decisions	decision	NOUN
ajfa-8539	98	19	,	,	PUNCT
ajfa-8539	98	20	evaluate	evaluate	VERB
ajfa-8539	98	21	manager	manager	NOUN
ajfa-8539	98	22	's	's	PART
ajfa-8539	98	23	performance	performance	NOUN
ajfa-8539	98	24	,	,	PUNCT
ajfa-8539	98	25	evaluate	evaluate	VERB
ajfa-8539	98	26	the	the	DET
ajfa-8539	98	27	financial	financial	ADJ
ajfa-8539	98	28	position	position	NOUN
ajfa-8539	98	29	of	of	ADP
ajfa-8539	98	30	the	the	DET
ajfa-8539	98	31	firm	firm	NOUN
ajfa-8539	98	32	,	,	PUNCT
ajfa-8539	98	33	and	and	CCONJ
ajfa-8539	98	34	estimate	estimate	VERB
ajfa-8539	98	35	the	the	DET
ajfa-8539	98	36	future	future	ADJ
ajfa-8539	98	37	expected	expect	VERB
ajfa-8539	98	38	earnings	earning	NOUN
ajfa-8539	98	39	.	.	PUNCT
ajfa-8539	99	1	prior	prior	ADJ
ajfa-8539	99	2	researches	research	NOUN
ajfa-8539	99	3	mentioned	mention	VERB
ajfa-8539	99	4	different	different	ADJ
ajfa-8539	99	5	measures	measure	NOUN
ajfa-8539	99	6	for	for	ADP
ajfa-8539	99	7	the	the	DET
ajfa-8539	99	8	determination	determination	NOUN
ajfa-8539	99	9	of	of	ADP
ajfa-8539	99	10	earnings	earning	NOUN
ajfa-8539	99	11	quality	quality	NOUN
ajfa-8539	99	12	level	level	NOUN
ajfa-8539	99	13	.	.	PUNCT
ajfa-8539	100	1	these	these	DET
ajfa-8539	100	2	measures	measure	NOUN
ajfa-8539	100	3	differ	differ	VERB
ajfa-8539	100	4	from	from	ADP
ajfa-8539	100	5	one	one	NUM
ajfa-8539	100	6	research	research	NOUN
ajfa-8539	100	7	to	to	ADP
ajfa-8539	100	8	another	another	PRON
ajfa-8539	100	9	because	because	SCONJ
ajfa-8539	100	10	users	user	NOUN
ajfa-8539	100	11	of	of	ADP
ajfa-8539	100	12	financial	financial	ADJ
ajfa-8539	100	13	statements	statement	NOUN
ajfa-8539	100	14	are	be	AUX
ajfa-8539	100	15	also	also	ADV
ajfa-8539	100	16	different	different	ADJ
ajfa-8539	100	17	.	.	PUNCT
ajfa-8539	101	1	as	as	ADP
ajfa-8539	101	2	a	a	DET
ajfa-8539	101	3	result	result	NOUN
ajfa-8539	101	4	,	,	PUNCT
ajfa-8539	101	5	opinions	opinion	NOUN
ajfa-8539	101	6	towards	towards	ADP
ajfa-8539	101	7	earnings	earning	NOUN
ajfa-8539	101	8	management	management	NOUN
ajfa-8539	101	9	are	be	AUX
ajfa-8539	101	10	not	not	PART
ajfa-8539	101	11	identical	identical	ADJ
ajfa-8539	101	12	,	,	PUNCT
ajfa-8539	101	13	which	which	PRON
ajfa-8539	101	14	leads	lead	VERB
ajfa-8539	101	15	to	to	ADP
ajfa-8539	101	16	different	different	ADJ
ajfa-8539	101	17	measures	measure	NOUN
ajfa-8539	101	18	among	among	ADP
ajfa-8539	101	19	researchers	researcher	NOUN
ajfa-8539	101	20	for	for	ADP
ajfa-8539	101	21	earnings	earning	NOUN
ajfa-8539	101	22	management	management	NOUN
ajfa-8539	101	23	.	.	PUNCT
ajfa-8539	102	1	mahdi	mahdi	PROPN
ajfa-8539	102	2	et	et	PROPN
ajfa-8539	102	3	al	al	PROPN
ajfa-8539	102	4	.	.	PROPN
ajfa-8539	102	5	,	,	PUNCT
ajfa-8539	102	6	(	(	PUNCT
ajfa-8539	102	7	2012	2012	NUM
ajfa-8539	102	8	)	)	PUNCT
ajfa-8539	102	9	asian	asian	ADJ
ajfa-8539	102	10	journal	journal	NOUN
ajfa-8539	102	11	of	of	ADP
ajfa-8539	102	12	finance	finance	PROPN
ajfa-8539	102	13	&	&	CCONJ
ajfa-8539	102	14	accounting	accounting	PROPN
ajfa-8539	102	15	issn	issn	PROPN
ajfa-8539	102	16	1946	1946	NUM
ajfa-8539	102	17	-	-	PUNCT
ajfa-8539	102	18	052x	052x	NOUN
ajfa-8539	102	19	2015	2015	NUM
ajfa-8539	102	20	,	,	PUNCT
ajfa-8539	102	21	vol	vol	NOUN
ajfa-8539	102	22	.	.	PROPN
ajfa-8539	103	1	7	7	NUM
ajfa-8539	103	2	,	,	PUNCT
ajfa-8539	103	3	no	no	INTJ
ajfa-8539	103	4	.	.	NOUN
ajfa-8539	103	5	2	2	NUM
ajfa-8539	103	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-8539	103	7	261	261	NUM
ajfa-8539	103	8	demonstrated	demonstrate	VERB
ajfa-8539	103	9	three	three	NUM
ajfa-8539	103	10	methods	method	NOUN
ajfa-8539	103	11	that	that	PRON
ajfa-8539	103	12	represent	represent	VERB
ajfa-8539	103	13	three	three	NUM
ajfa-8539	103	14	dimensions	dimension	NOUN
ajfa-8539	103	15	for	for	ADP
ajfa-8539	103	16	earnings	earning	NOUN
ajfa-8539	103	17	quality	quality	NOUN
ajfa-8539	103	18	management	management	NOUN
ajfa-8539	103	19	.	.	PUNCT
ajfa-8539	104	1	the	the	DET
ajfa-8539	104	2	first	first	ADJ
ajfa-8539	104	3	method	method	NOUN
ajfa-8539	104	4	focuses	focus	VERB
ajfa-8539	104	5	on	on	ADP
ajfa-8539	104	6	profit	profit	NOUN
ajfa-8539	104	7	function	function	NOUN
ajfa-8539	104	8	,	,	PUNCT
ajfa-8539	104	9	based	base	VERB
ajfa-8539	104	10	on	on	ADP
ajfa-8539	104	11	the	the	DET
ajfa-8539	104	12	idea	idea	NOUN
ajfa-8539	104	13	that	that	SCONJ
ajfa-8539	104	14	managers	manager	NOUN
ajfa-8539	104	15	prefer	prefer	VERB
ajfa-8539	104	16	profits	profit	NOUN
ajfa-8539	104	17	continuity	continuity	NOUN
ajfa-8539	104	18	,	,	PUNCT
ajfa-8539	104	19	because	because	SCONJ
ajfa-8539	104	20	they	they	PRON
ajfa-8539	104	21	perceive	perceive	VERB
ajfa-8539	104	22	that	that	SCONJ
ajfa-8539	104	23	investors	investor	NOUN
ajfa-8539	104	24	prefer	prefer	VERB
ajfa-8539	104	25	a	a	DET
ajfa-8539	104	26	stable	stable	ADJ
ajfa-8539	104	27	increase	increase	NOUN
ajfa-8539	104	28	in	in	ADP
ajfa-8539	104	29	profits	profit	NOUN
ajfa-8539	104	30	,	,	PUNCT
ajfa-8539	104	31	so	so	SCONJ
ajfa-8539	104	32	the	the	DET
ajfa-8539	104	33	method	method	NOUN
ajfa-8539	104	34	is	be	AUX
ajfa-8539	104	35	based	base	VERB
ajfa-8539	104	36	on	on	ADP
ajfa-8539	104	37	profits	profit	NOUN
ajfa-8539	104	38	volatility	volatility	NOUN
ajfa-8539	104	39	.	.	PUNCT
ajfa-8539	105	1	leuz	leuz	NOUN
ajfa-8539	105	2	et	et	PROPN
ajfa-8539	105	3	al	al	PROPN
ajfa-8539	105	4	.	.	PROPN
ajfa-8539	105	5	,	,	PUNCT
ajfa-8539	105	6	(	(	PUNCT
ajfa-8539	105	7	2003	2003	NUM
ajfa-8539	105	8	)	)	PUNCT
ajfa-8539	105	9	measured	measure	VERB
ajfa-8539	105	10	profit	profit	NOUN
ajfa-8539	105	11	volatility	volatility	NOUN
ajfa-8539	105	12	through	through	ADP
ajfa-8539	105	13	the	the	DET
ajfa-8539	105	14	computations	computation	NOUN
ajfa-8539	105	15	of	of	ADP
ajfa-8539	105	16	profits	profit	NOUN
ajfa-8539	105	17	standard	standard	ADJ
ajfa-8539	105	18	deviation	deviation	NOUN
ajfa-8539	105	19	and	and	CCONJ
ajfa-8539	105	20	dividing	divide	VERB
ajfa-8539	105	21	the	the	DET
ajfa-8539	105	22	result	result	NOUN
ajfa-8539	105	23	on	on	ADP
ajfa-8539	105	24	cash	cash	NOUN
ajfa-8539	105	25	flows	flow	VERB
ajfa-8539	105	26	standard	standard	ADJ
ajfa-8539	105	27	deviation	deviation	NOUN
ajfa-8539	105	28	.	.	PUNCT
ajfa-8539	106	1	using	use	VERB
ajfa-8539	106	2	this	this	DET
ajfa-8539	106	3	method	method	NOUN
ajfa-8539	106	4	,	,	PUNCT
ajfa-8539	106	5	as	as	SCONJ
ajfa-8539	106	6	the	the	DET
ajfa-8539	106	7	ratio	ratio	NOUN
ajfa-8539	106	8	is	be	AUX
ajfa-8539	106	9	lower	low	ADJ
ajfa-8539	106	10	as	as	SCONJ
ajfa-8539	106	11	earnings	earning	NOUN
ajfa-8539	106	12	quality	quality	NOUN
ajfa-8539	106	13	is	be	AUX
ajfa-8539	106	14	better	well	ADJ
ajfa-8539	106	15	.	.	PUNCT
ajfa-8539	107	1	the	the	DET
ajfa-8539	107	2	second	second	ADJ
ajfa-8539	107	3	method	method	NOUN
ajfa-8539	107	4	for	for	ADP
ajfa-8539	107	5	measuring	measure	VERB
ajfa-8539	107	6	earnings	earning	NOUN
ajfa-8539	107	7	quality	quality	NOUN
ajfa-8539	107	8	had	have	AUX
ajfa-8539	107	9	been	be	AUX
ajfa-8539	107	10	recommended	recommend	VERB
ajfa-8539	107	11	by	by	ADP
ajfa-8539	107	12	barton	barton	PROPN
ajfa-8539	107	13	and	and	CCONJ
ajfa-8539	107	14	simko	simko	PROPN
ajfa-8539	107	15	,	,	PUNCT
ajfa-8539	107	16	(	(	PUNCT
ajfa-8539	107	17	2002	2002	NUM
ajfa-8539	107	18	)	)	PUNCT
ajfa-8539	107	19	where	where	SCONJ
ajfa-8539	107	20	it	it	PRON
ajfa-8539	107	21	based	base	VERB
ajfa-8539	107	22	on	on	ADP
ajfa-8539	107	23	surprising	surprising	ADJ
ajfa-8539	107	24	profits	profit	NOUN
ajfa-8539	107	25	.	.	PUNCT
ajfa-8539	108	1	surprising	surprising	ADJ
ajfa-8539	108	2	profits	profit	NOUN
ajfa-8539	108	3	is	be	AUX
ajfa-8539	108	4	computed	compute	VERB
ajfa-8539	108	5	by	by	ADP
ajfa-8539	108	6	dividing	divide	VERB
ajfa-8539	108	7	operating	operate	VERB
ajfa-8539	108	8	assets	asset	NOUN
ajfa-8539	108	9	by	by	ADP
ajfa-8539	108	10	net	net	ADJ
ajfa-8539	108	11	sales	sale	NOUN
ajfa-8539	108	12	.	.	PUNCT
ajfa-8539	109	1	under	under	ADP
ajfa-8539	109	2	this	this	DET
ajfa-8539	109	3	method	method	NOUN
ajfa-8539	109	4	,	,	PUNCT
ajfa-8539	109	5	as	as	SCONJ
ajfa-8539	109	6	the	the	DET
ajfa-8539	109	7	ratio	ratio	NOUN
ajfa-8539	109	8	is	be	AUX
ajfa-8539	109	9	lower	low	ADJ
ajfa-8539	109	10	,	,	PUNCT
ajfa-8539	109	11	as	as	SCONJ
ajfa-8539	109	12	earnings	earning	NOUN
ajfa-8539	109	13	quality	quality	NOUN
ajfa-8539	109	14	is	be	AUX
ajfa-8539	109	15	better	well	ADJ
ajfa-8539	109	16	.	.	PUNCT
ajfa-8539	110	1	the	the	DET
ajfa-8539	110	2	third	third	ADJ
ajfa-8539	110	3	method	method	NOUN
ajfa-8539	110	4	is	be	AUX
ajfa-8539	110	5	based	base	VERB
ajfa-8539	110	6	on	on	ADP
ajfa-8539	110	7	the	the	DET
ajfa-8539	110	8	ratio	ratio	NOUN
ajfa-8539	110	9	of	of	ADP
ajfa-8539	110	10	cash	cash	NOUN
ajfa-8539	110	11	flows	flow	NOUN
ajfa-8539	110	12	to	to	PART
ajfa-8539	110	13	income	income	VERB
ajfa-8539	110	14	from	from	ADP
ajfa-8539	110	15	operations	operation	NOUN
ajfa-8539	110	16	,	,	PUNCT
ajfa-8539	110	17	where	where	SCONJ
ajfa-8539	110	18	penman	penman	PROPN
ajfa-8539	110	19	,	,	PUNCT
ajfa-8539	110	20	(	(	PUNCT
ajfa-8539	110	21	2001	2001	NUM
ajfa-8539	110	22	)	)	PUNCT
ajfa-8539	110	23	used	use	VERB
ajfa-8539	110	24	this	this	DET
ajfa-8539	110	25	method	method	NOUN
ajfa-8539	110	26	in	in	ADP
ajfa-8539	110	27	measuring	measure	VERB
ajfa-8539	110	28	earnings	earning	NOUN
ajfa-8539	110	29	quality	quality	NOUN
ajfa-8539	110	30	.	.	PUNCT
ajfa-8539	111	1	several	several	ADJ
ajfa-8539	111	2	recommendations	recommendation	NOUN
ajfa-8539	111	3	for	for	ADP
ajfa-8539	111	4	the	the	DET
ajfa-8539	111	5	interpretations	interpretation	NOUN
ajfa-8539	111	6	of	of	ADP
ajfa-8539	111	7	earnings	earning	NOUN
ajfa-8539	111	8	quality	quality	NOUN
ajfa-8539	111	9	are	be	AUX
ajfa-8539	111	10	available	available	ADJ
ajfa-8539	111	11	;	;	PUNCT
ajfa-8539	111	12	among	among	ADP
ajfa-8539	111	13	these	these	PRON
ajfa-8539	111	14	is	be	AUX
ajfa-8539	111	15	the	the	DET
ajfa-8539	111	16	use	use	NOUN
ajfa-8539	111	17	of	of	ADP
ajfa-8539	111	18	earnings	earning	NOUN
ajfa-8539	111	19	continuity	continuity	NOUN
ajfa-8539	111	20	as	as	ADP
ajfa-8539	111	21	indicator	indicator	NOUN
ajfa-8539	111	22	for	for	ADP
ajfa-8539	111	23	quality	quality	NOUN
ajfa-8539	111	24	.	.	PUNCT
ajfa-8539	112	1	sloan	sloan	PROPN
ajfa-8539	112	2	,	,	PUNCT
ajfa-8539	112	3	(	(	PUNCT
ajfa-8539	112	4	1996	1996	NUM
ajfa-8539	112	5	)	)	PUNCT
ajfa-8539	112	6	showed	show	VERB
ajfa-8539	112	7	that	that	SCONJ
ajfa-8539	112	8	earnings	earning	NOUN
ajfa-8539	112	9	quality	quality	NOUN
ajfa-8539	112	10	means	mean	VERB
ajfa-8539	112	11	cash	cash	NOUN
ajfa-8539	112	12	flows	flow	VERB
ajfa-8539	112	13	continuity	continuity	NOUN
ajfa-8539	112	14	at	at	ADP
ajfa-8539	112	15	a	a	DET
ajfa-8539	112	16	higher	high	ADJ
ajfa-8539	112	17	rate	rate	NOUN
ajfa-8539	112	18	of	of	ADP
ajfa-8539	112	19	accruals	accrual	NOUN
ajfa-8539	112	20	continuity	continuity	NOUN
ajfa-8539	112	21	.	.	PUNCT
ajfa-8539	113	1	richardson	richardson	PROPN
ajfa-8539	113	2	et	et	PROPN
ajfa-8539	113	3	al	al	PROPN
ajfa-8539	113	4	.	.	PROPN
ajfa-8539	114	1	(	(	PUNCT
ajfa-8539	114	2	2005	2005	NUM
ajfa-8539	114	3	)	)	PUNCT
ajfa-8539	114	4	developed	develop	VERB
ajfa-8539	114	5	a	a	DET
ajfa-8539	114	6	model	model	NOUN
ajfa-8539	114	7	for	for	ADP
ajfa-8539	114	8	the	the	DET
ajfa-8539	114	9	measurement	measurement	NOUN
ajfa-8539	114	10	of	of	ADP
ajfa-8539	114	11	future	future	ADJ
ajfa-8539	114	12	profits	profit	NOUN
ajfa-8539	114	13	continuity	continuity	NOUN
ajfa-8539	114	14	.	.	PUNCT
ajfa-8539	115	1	other	other	ADJ
ajfa-8539	115	2	prior	prior	ADJ
ajfa-8539	115	3	researches	research	NOUN
ajfa-8539	115	4	used	use	VERB
ajfa-8539	115	5	accruals	accrual	NOUN
ajfa-8539	115	6	method	method	NOUN
ajfa-8539	115	7	for	for	ADP
ajfa-8539	115	8	measuring	measure	VERB
ajfa-8539	115	9	earnings	earning	NOUN
ajfa-8539	115	10	quality	quality	NOUN
ajfa-8539	115	11	using	use	VERB
ajfa-8539	115	12	the	the	DET
ajfa-8539	115	13	absolute	absolute	ADJ
ajfa-8539	115	14	value	value	NOUN
ajfa-8539	115	15	of	of	ADP
ajfa-8539	115	16	discretionary	discretionary	ADJ
ajfa-8539	115	17	accruals	accrual	NOUN
ajfa-8539	115	18	.	.	PUNCT
ajfa-8539	116	1	to	to	PART
ajfa-8539	116	2	compute	compute	VERB
ajfa-8539	116	3	discretionary	discretionary	ADJ
ajfa-8539	116	4	accruals	accrual	NOUN
ajfa-8539	116	5	jones	jones	PROPN
ajfa-8539	116	6	method	method	PROPN
ajfa-8539	116	7	(	(	PUNCT
ajfa-8539	116	8	1991	1991	NUM
ajfa-8539	116	9	)	)	PUNCT
ajfa-8539	116	10	,	,	PUNCT
ajfa-8539	116	11	which	which	PRON
ajfa-8539	116	12	adjusted	adjust	VERB
ajfa-8539	116	13	by	by	ADP
ajfa-8539	116	14	dechow	dechow	PROPN
ajfa-8539	116	15	et	et	PROPN
ajfa-8539	116	16	al	al	PROPN
ajfa-8539	116	17	.	.	PROPN
ajfa-8539	117	1	(	(	PUNCT
ajfa-8539	117	2	1995	1995	NUM
ajfa-8539	117	3	)	)	PUNCT
ajfa-8539	117	4	can	can	AUX
ajfa-8539	117	5	be	be	AUX
ajfa-8539	117	6	used	use	VERB
ajfa-8539	117	7	.	.	PUNCT
ajfa-8539	118	1	this	this	DET
ajfa-8539	118	2	method	method	NOUN
ajfa-8539	118	3	is	be	AUX
ajfa-8539	118	4	the	the	DET
ajfa-8539	118	5	most	most	ADV
ajfa-8539	118	6	common	common	ADJ
ajfa-8539	118	7	used	use	VERB
ajfa-8539	118	8	method	method	NOUN
ajfa-8539	118	9	for	for	ADP
ajfa-8539	118	10	earnings	earning	NOUN
ajfa-8539	118	11	management	management	NOUN
ajfa-8539	118	12	measurement	measurement	NOUN
ajfa-8539	118	13	,	,	PUNCT
ajfa-8539	118	14	and	and	CCONJ
ajfa-8539	118	15	also	also	ADV
ajfa-8539	118	16	can	can	AUX
ajfa-8539	118	17	be	be	AUX
ajfa-8539	118	18	used	use	VERB
ajfa-8539	118	19	for	for	ADP
ajfa-8539	118	20	measuring	measure	VERB
ajfa-8539	118	21	earnings	earning	NOUN
ajfa-8539	118	22	quality	quality	NOUN
ajfa-8539	118	23	.	.	PUNCT
ajfa-8539	119	1	3	3	X
ajfa-8539	119	2	.	.	NOUN
ajfa-8539	119	3	prior	prior	ADV
ajfa-8539	119	4	researches	research	VERB
ajfa-8539	119	5	the	the	DET
ajfa-8539	119	6	most	most	ADV
ajfa-8539	119	7	important	important	ADJ
ajfa-8539	119	8	literature	literature	NOUN
ajfa-8539	119	9	regarding	regard	VERB
ajfa-8539	119	10	audit	audit	NOUN
ajfa-8539	119	11	quality	quality	NOUN
ajfa-8539	119	12	features	feature	NOUN
ajfa-8539	119	13	and	and	CCONJ
ajfa-8539	119	14	earnings	earning	NOUN
ajfa-8539	119	15	quality	quality	NOUN
ajfa-8539	119	16	is	be	AUX
ajfa-8539	119	17	presented	present	VERB
ajfa-8539	119	18	here	here	ADV
ajfa-8539	119	19	in	in	ADP
ajfa-8539	119	20	this	this	DET
ajfa-8539	119	21	section	section	NOUN
ajfa-8539	119	22	.	.	PUNCT
ajfa-8539	120	1	several	several	ADJ
ajfa-8539	120	2	related	related	ADJ
ajfa-8539	120	3	researches	research	NOUN
ajfa-8539	120	4	are	be	AUX
ajfa-8539	120	5	available	available	ADJ
ajfa-8539	120	6	in	in	ADP
ajfa-8539	120	7	western	western	ADJ
ajfa-8539	120	8	countries	country	NOUN
ajfa-8539	120	9	,	,	PUNCT
ajfa-8539	120	10	but	but	CCONJ
ajfa-8539	120	11	few	few	ADJ
ajfa-8539	120	12	were	be	AUX
ajfa-8539	120	13	done	do	VERB
ajfa-8539	120	14	in	in	ADP
ajfa-8539	120	15	arabic	arabic	ADJ
ajfa-8539	120	16	states	state	NOUN
ajfa-8539	120	17	.	.	PUNCT
ajfa-8539	121	1	despite	despite	SCONJ
ajfa-8539	121	2	that	that	DET
ajfa-8539	121	3	too	too	ADV
ajfa-8539	121	4	much	much	ADJ
ajfa-8539	121	5	prior	prior	ADJ
ajfa-8539	121	6	researches	research	NOUN
ajfa-8539	121	7	had	have	AUX
ajfa-8539	121	8	been	be	AUX
ajfa-8539	121	9	incurred	incur	VERB
ajfa-8539	121	10	in	in	ADP
ajfa-8539	121	11	western	western	ADJ
ajfa-8539	121	12	countries	country	NOUN
ajfa-8539	121	13	,	,	PUNCT
ajfa-8539	121	14	but	but	CCONJ
ajfa-8539	121	15	the	the	DET
ajfa-8539	121	16	topic	topic	NOUN
ajfa-8539	121	17	needs	need	VERB
ajfa-8539	121	18	more	more	ADJ
ajfa-8539	121	19	and	and	CCONJ
ajfa-8539	121	20	more	more	ADJ
ajfa-8539	121	21	investigations	investigation	NOUN
ajfa-8539	121	22	,	,	PUNCT
ajfa-8539	121	23	especially	especially	ADV
ajfa-8539	121	24	in	in	ADP
ajfa-8539	121	25	arab	arab	ADJ
ajfa-8539	121	26	countries	country	NOUN
ajfa-8539	121	27	.	.	PUNCT
ajfa-8539	122	1	guo	guo	PROPN
ajfa-8539	122	2	,	,	PUNCT
ajfa-8539	122	3	(	(	PUNCT
ajfa-8539	122	4	2014	2014	NUM
ajfa-8539	122	5	)	)	PUNCT
ajfa-8539	122	6	,	,	PUNCT
ajfa-8539	122	7	investigated	investigate	VERB
ajfa-8539	122	8	a	a	DET
ajfa-8539	122	9	sample	sample	NOUN
ajfa-8539	122	10	consisting	consist	VERB
ajfa-8539	122	11	of	of	ADP
ajfa-8539	122	12	4,476	4,476	NUM
ajfa-8539	122	13	clients	client	NOUN
ajfa-8539	122	14	who	who	PRON
ajfa-8539	122	15	have	have	VERB
ajfa-8539	122	16	the	the	DET
ajfa-8539	122	17	incentives	incentive	NOUN
ajfa-8539	122	18	and	and	CCONJ
ajfa-8539	122	19	the	the	DET
ajfa-8539	122	20	ability	ability	NOUN
ajfa-8539	122	21	to	to	PART
ajfa-8539	122	22	use	use	VERB
ajfa-8539	122	23	the	the	DET
ajfa-8539	122	24	discretionary	discretionary	ADJ
ajfa-8539	122	25	accruals	accrual	NOUN
ajfa-8539	122	26	to	to	PART
ajfa-8539	122	27	affect	affect	VERB
ajfa-8539	122	28	earnings	earning	NOUN
ajfa-8539	122	29	to	to	PART
ajfa-8539	122	30	be	be	AUX
ajfa-8539	122	31	closer	close	ADJ
ajfa-8539	122	32	to	to	ADP
ajfa-8539	122	33	predictions	prediction	NOUN
ajfa-8539	122	34	.	.	PUNCT
ajfa-8539	123	1	the	the	DET
ajfa-8539	123	2	study	study	NOUN
ajfa-8539	123	3	found	find	VERB
ajfa-8539	123	4	a	a	DET
ajfa-8539	123	5	negative	negative	ADJ
ajfa-8539	123	6	relationship	relationship	NOUN
ajfa-8539	123	7	between	between	ADP
ajfa-8539	123	8	the	the	DET
ajfa-8539	123	9	abnormal	abnormal	ADJ
ajfa-8539	123	10	level	level	NOUN
ajfa-8539	123	11	of	of	ADP
ajfa-8539	123	12	audit	audit	NOUN
ajfa-8539	123	13	fees	fee	NOUN
ajfa-8539	123	14	and	and	CCONJ
ajfa-8539	123	15	the	the	DET
ajfa-8539	123	16	use	use	NOUN
ajfa-8539	123	17	of	of	ADP
ajfa-8539	123	18	discretionary	discretionary	ADJ
ajfa-8539	123	19	accruals	accrual	NOUN
ajfa-8539	123	20	.	.	PUNCT
ajfa-8539	124	1	in	in	ADP
ajfa-8539	124	2	addition	addition	NOUN
ajfa-8539	124	3	,	,	PUNCT
ajfa-8539	124	4	the	the	DET
ajfa-8539	124	5	study	study	NOUN
ajfa-8539	124	6	shows	show	VERB
ajfa-8539	124	7	a	a	DET
ajfa-8539	124	8	positive	positive	ADJ
ajfa-8539	124	9	relationship	relationship	NOUN
ajfa-8539	124	10	between	between	ADP
ajfa-8539	124	11	abnormal	abnormal	ADJ
ajfa-8539	124	12	level	level	NOUN
ajfa-8539	124	13	of	of	ADP
ajfa-8539	124	14	audit	audit	NOUN
ajfa-8539	124	15	fees	fee	NOUN
ajfa-8539	124	16	and	and	CCONJ
ajfa-8539	124	17	audit	audit	NOUN
ajfa-8539	124	18	quality	quality	NOUN
ajfa-8539	124	19	.	.	PUNCT
ajfa-8539	125	1	in	in	ADP
ajfa-8539	125	2	other	other	ADJ
ajfa-8539	125	3	words	word	NOUN
ajfa-8539	125	4	,	,	PUNCT
ajfa-8539	125	5	the	the	DET
ajfa-8539	125	6	study	study	NOUN
ajfa-8539	125	7	shows	show	VERB
ajfa-8539	125	8	that	that	SCONJ
ajfa-8539	125	9	those	those	DET
ajfa-8539	125	10	clients	client	NOUN
ajfa-8539	125	11	who	who	PRON
ajfa-8539	125	12	pay	pay	VERB
ajfa-8539	125	13	high	high	ADJ
ajfa-8539	125	14	audit	audit	NOUN
ajfa-8539	125	15	fees	fee	NOUN
ajfa-8539	125	16	,	,	PUNCT
ajfa-8539	125	17	have	have	VERB
ajfa-8539	125	18	no	no	DET
ajfa-8539	125	19	desire	desire	NOUN
ajfa-8539	125	20	to	to	PART
ajfa-8539	125	21	increase	increase	VERB
ajfa-8539	125	22	the	the	DET
ajfa-8539	125	23	discretionary	discretionary	ADJ
ajfa-8539	125	24	accruals	accrual	NOUN
ajfa-8539	125	25	,	,	PUNCT
ajfa-8539	125	26	in	in	ADP
ajfa-8539	125	27	order	order	NOUN
ajfa-8539	125	28	to	to	PART
ajfa-8539	125	29	present	present	VERB
ajfa-8539	125	30	more	more	ADV
ajfa-8539	125	31	closed	closed	ADJ
ajfa-8539	125	32	actual	actual	ADJ
ajfa-8539	125	33	profits	profit	NOUN
ajfa-8539	125	34	to	to	ADP
ajfa-8539	125	35	the	the	DET
ajfa-8539	125	36	previously	previously	ADV
ajfa-8539	125	37	estimated	estimate	VERB
ajfa-8539	125	38	profits	profit	NOUN
ajfa-8539	125	39	.	.	PUNCT
ajfa-8539	126	1	mushtaha	mushtaha	PROPN
ajfa-8539	126	2	,	,	PUNCT
ajfa-8539	126	3	(	(	PUNCT
ajfa-8539	126	4	2014	2014	NUM
ajfa-8539	126	5	)	)	PUNCT
ajfa-8539	126	6	investigated	investigate	VERB
ajfa-8539	126	7	the	the	DET
ajfa-8539	126	8	relationship	relationship	NOUN
ajfa-8539	126	9	between	between	ADP
ajfa-8539	126	10	audit	audit	NOUN
ajfa-8539	126	11	turnover	turnover	NOUN
ajfa-8539	126	12	ratio	ratio	NOUN
ajfa-8539	126	13	and	and	CCONJ
ajfa-8539	126	14	audit	audit	NOUN
ajfa-8539	126	15	quality	quality	NOUN
ajfa-8539	126	16	,	,	PUNCT
ajfa-8539	126	17	and	and	CCONJ
ajfa-8539	126	18	its	its	PRON
ajfa-8539	126	19	reflection	reflection	NOUN
ajfa-8539	126	20	on	on	ADP
ajfa-8539	126	21	auditor	auditor	NOUN
ajfa-8539	126	22	's	's	PART
ajfa-8539	126	23	opinion	opinion	NOUN
ajfa-8539	126	24	.	.	PUNCT
ajfa-8539	127	1	the	the	DET
ajfa-8539	127	2	study	study	NOUN
ajfa-8539	127	3	had	have	AUX
ajfa-8539	127	4	been	be	AUX
ajfa-8539	127	5	prepared	prepare	VERB
ajfa-8539	127	6	based	base	VERB
ajfa-8539	127	7	on	on	ADP
ajfa-8539	127	8	a	a	DET
ajfa-8539	127	9	sample	sample	NOUN
ajfa-8539	127	10	consisting	consist	VERB
ajfa-8539	127	11	of	of	ADP
ajfa-8539	127	12	38	38	NUM
ajfa-8539	127	13	listed	list	VERB
ajfa-8539	127	14	firms	firm	NOUN
ajfa-8539	127	15	in	in	ADP
ajfa-8539	127	16	palestine	palestine	PROPN
ajfa-8539	127	17	stock	stock	PROPN
ajfa-8539	127	18	exchange	exchange	PROPN
ajfa-8539	127	19	,	,	PUNCT
ajfa-8539	127	20	along	along	ADP
ajfa-8539	127	21	the	the	DET
ajfa-8539	127	22	period	period	NOUN
ajfa-8539	127	23	2006	2006	NUM
ajfa-8539	127	24	-	-	SYM
ajfa-8539	127	25	2007	2007	NUM
ajfa-8539	127	26	.	.	PUNCT
ajfa-8539	128	1	the	the	DET
ajfa-8539	128	2	study	study	NOUN
ajfa-8539	128	3	demonstrates	demonstrate	VERB
ajfa-8539	128	4	an	an	DET
ajfa-8539	128	5	existence	existence	NOUN
ajfa-8539	128	6	of	of	ADP
ajfa-8539	128	7	a	a	DET
ajfa-8539	128	8	positive	positive	ADJ
ajfa-8539	128	9	relationship	relationship	NOUN
ajfa-8539	128	10	between	between	ADP
ajfa-8539	128	11	auditors	auditor	NOUN
ajfa-8539	128	12	'	'	PART
ajfa-8539	128	13	turnover	turnover	NOUN
ajfa-8539	128	14	and	and	CCONJ
ajfa-8539	128	15	audit	audit	NOUN
ajfa-8539	128	16	quality	quality	NOUN
ajfa-8539	128	17	.	.	PUNCT
ajfa-8539	129	1	in	in	ADP
ajfa-8539	129	2	addition	addition	NOUN
ajfa-8539	129	3	,	,	PUNCT
ajfa-8539	129	4	it	it	PRON
ajfa-8539	129	5	shows	show	VERB
ajfa-8539	129	6	that	that	SCONJ
ajfa-8539	129	7	the	the	DET
ajfa-8539	129	8	length	length	NOUN
ajfa-8539	129	9	of	of	ADP
ajfa-8539	129	10	contracting	contracting	NOUN
ajfa-8539	129	11	period	period	NOUN
ajfa-8539	129	12	between	between	ADP
ajfa-8539	129	13	the	the	DET
ajfa-8539	129	14	auditor	auditor	NOUN
ajfa-8539	129	15	and	and	CCONJ
ajfa-8539	129	16	the	the	DET
ajfa-8539	129	17	client	client	NOUN
ajfa-8539	129	18	contributes	contribute	VERB
ajfa-8539	129	19	in	in	ADP
ajfa-8539	129	20	exercising	exercise	VERB
ajfa-8539	129	21	the	the	DET
ajfa-8539	129	22	phenomenon	phenomenon	NOUN
ajfa-8539	129	23	of	of	ADP
ajfa-8539	129	24	earnings	earning	NOUN
ajfa-8539	129	25	management	management	NOUN
ajfa-8539	129	26	,	,	PUNCT
ajfa-8539	129	27	and	and	CCONJ
ajfa-8539	129	28	in	in	ADP
ajfa-8539	129	29	the	the	DET
ajfa-8539	129	30	issuance	issuance	NOUN
ajfa-8539	129	31	of	of	ADP
ajfa-8539	129	32	standard	standard	ADJ
ajfa-8539	129	33	unqualified	unqualified	ADJ
ajfa-8539	129	34	audit	audit	NOUN
ajfa-8539	129	35	report	report	NOUN
ajfa-8539	129	36	.	.	PUNCT
ajfa-8539	130	1	asian	asian	ADJ
ajfa-8539	130	2	journal	journal	PROPN
ajfa-8539	130	3	of	of	ADP
ajfa-8539	130	4	finance	finance	PROPN
ajfa-8539	130	5	&	&	CCONJ
ajfa-8539	130	6	accounting	accounting	PROPN
ajfa-8539	130	7	issn	issn	PROPN
ajfa-8539	130	8	1946	1946	NUM
ajfa-8539	130	9	-	-	PUNCT
ajfa-8539	130	10	052x	052x	NOUN
ajfa-8539	130	11	2015	2015	NUM
ajfa-8539	130	12	,	,	PUNCT
ajfa-8539	130	13	vol	vol	NOUN
ajfa-8539	130	14	.	.	PROPN
ajfa-8539	130	15	7	7	NUM
ajfa-8539	130	16	,	,	PUNCT
ajfa-8539	130	17	no	no	INTJ
ajfa-8539	130	18	.	.	NOUN
ajfa-8539	130	19	2	2	NUM
ajfa-8539	130	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	130	21	262	262	NUM
ajfa-8539	130	22	one	one	NUM
ajfa-8539	130	23	important	important	ADJ
ajfa-8539	130	24	study	study	NOUN
ajfa-8539	130	25	that	that	PRON
ajfa-8539	130	26	carried	carry	VERB
ajfa-8539	130	27	out	out	ADP
ajfa-8539	130	28	by	by	ADP
ajfa-8539	130	29	perotti	perotti	NOUN
ajfa-8539	130	30	and	and	CCONJ
ajfa-8539	130	31	wagenhofer	wagenhofer	VERB
ajfa-8539	130	32	,	,	PUNCT
ajfa-8539	130	33	(	(	PUNCT
ajfa-8539	130	34	2014	2014	NUM
ajfa-8539	130	35	)	)	PUNCT
ajfa-8539	130	36	for	for	ADP
ajfa-8539	130	37	the	the	DET
ajfa-8539	130	38	purpose	purpose	NOUN
ajfa-8539	130	39	of	of	ADP
ajfa-8539	130	40	investigating	investigate	VERB
ajfa-8539	130	41	the	the	DET
ajfa-8539	130	42	way	way	NOUN
ajfa-8539	130	43	that	that	PRON
ajfa-8539	130	44	earnings	earning	NOUN
ajfa-8539	130	45	quality	quality	NOUN
ajfa-8539	130	46	measures	measure	NOUN
ajfa-8539	130	47	are	be	AUX
ajfa-8539	130	48	used	use	VERB
ajfa-8539	130	49	to	to	PART
ajfa-8539	130	50	satisfy	satisfy	VERB
ajfa-8539	130	51	the	the	DET
ajfa-8539	130	52	key	key	ADJ
ajfa-8539	130	53	objective	objective	NOUN
ajfa-8539	130	54	of	of	ADP
ajfa-8539	130	55	announcing	announce	VERB
ajfa-8539	130	56	financial	financial	ADJ
ajfa-8539	130	57	statements	statement	NOUN
ajfa-8539	130	58	,	,	PUNCT
ajfa-8539	130	59	in	in	ADP
ajfa-8539	130	60	order	order	NOUN
ajfa-8539	130	61	to	to	PART
ajfa-8539	130	62	improve	improve	VERB
ajfa-8539	130	63	investors	investor	NOUN
ajfa-8539	130	64	'	'	PART
ajfa-8539	130	65	decision	decision	NOUN
ajfa-8539	130	66	,	,	PUNCT
ajfa-8539	130	67	where	where	SCONJ
ajfa-8539	130	68	additional	additional	ADJ
ajfa-8539	130	69	returns	return	NOUN
ajfa-8539	130	70	are	be	AUX
ajfa-8539	130	71	determined	determined	ADJ
ajfa-8539	130	72	to	to	PART
ajfa-8539	130	73	be	be	AUX
ajfa-8539	130	74	the	the	DET
ajfa-8539	130	75	difference	difference	NOUN
ajfa-8539	130	76	between	between	ADP
ajfa-8539	130	77	actual	actual	ADJ
ajfa-8539	130	78	and	and	CCONJ
ajfa-8539	130	79	expected	expect	VERB
ajfa-8539	130	80	future	future	ADJ
ajfa-8539	130	81	returns	return	NOUN
ajfa-8539	130	82	.	.	PUNCT
ajfa-8539	131	1	the	the	DET
ajfa-8539	131	2	authors	author	NOUN
ajfa-8539	131	3	recommended	recommend	VERB
ajfa-8539	131	4	two	two	NUM
ajfa-8539	131	5	measures	measure	NOUN
ajfa-8539	131	6	for	for	ADP
ajfa-8539	131	7	measuring	measure	VERB
ajfa-8539	131	8	earnings	earning	NOUN
ajfa-8539	131	9	quality	quality	NOUN
ajfa-8539	131	10	.	.	PUNCT
ajfa-8539	132	1	the	the	DET
ajfa-8539	132	2	first	first	ADJ
ajfa-8539	132	3	recommended	recommend	VERB
ajfa-8539	132	4	measure	measure	NOUN
ajfa-8539	132	5	by	by	ADP
ajfa-8539	132	6	the	the	DET
ajfa-8539	132	7	authors	author	NOUN
ajfa-8539	132	8	depends	depend	VERB
ajfa-8539	132	9	on	on	ADP
ajfa-8539	132	10	share	share	NOUN
ajfa-8539	132	11	prices	price	NOUN
ajfa-8539	132	12	,	,	PUNCT
ajfa-8539	132	13	where	where	SCONJ
ajfa-8539	132	14	high	high	ADJ
ajfa-8539	132	15	earnings	earning	NOUN
ajfa-8539	132	16	firms	firm	NOUN
ajfa-8539	132	17	are	be	AUX
ajfa-8539	132	18	expected	expect	VERB
ajfa-8539	132	19	to	to	PART
ajfa-8539	132	20	have	have	VERB
ajfa-8539	132	21	lower	low	ADJ
ajfa-8539	132	22	share	share	NOUN
ajfa-8539	132	23	prices	price	NOUN
ajfa-8539	132	24	than	than	ADP
ajfa-8539	132	25	other	other	ADJ
ajfa-8539	132	26	firms	firm	NOUN
ajfa-8539	132	27	.	.	PUNCT
ajfa-8539	133	1	within	within	ADP
ajfa-8539	133	2	this	this	DET
ajfa-8539	133	3	measure	measure	NOUN
ajfa-8539	133	4	,	,	PUNCT
ajfa-8539	133	5	6	6	NUM
ajfa-8539	133	6	measures	measure	NOUN
ajfa-8539	133	7	were	be	AUX
ajfa-8539	133	8	studied	study	VERB
ajfa-8539	133	9	herewith	herewith	ADP
ajfa-8539	133	10	this	this	DET
ajfa-8539	133	11	study	study	NOUN
ajfa-8539	133	12	including	include	VERB
ajfa-8539	133	13	,	,	PUNCT
ajfa-8539	133	14	continuity	continuity	NOUN
ajfa-8539	133	15	,	,	PUNCT
ajfa-8539	133	16	predictability	predictability	NOUN
ajfa-8539	133	17	,	,	PUNCT
ajfa-8539	133	18	two	two	NUM
ajfa-8539	133	19	income	income	NOUN
ajfa-8539	133	20	smoothing	smooth	VERB
ajfa-8539	133	21	measures	measure	NOUN
ajfa-8539	133	22	,	,	PUNCT
ajfa-8539	133	23	discretionary	discretionary	ADJ
ajfa-8539	133	24	accruals	accrual	NOUN
ajfa-8539	133	25	,	,	PUNCT
ajfa-8539	133	26	and	and	CCONJ
ajfa-8539	133	27	earnings	earning	NOUN
ajfa-8539	133	28	quality	quality	NOUN
ajfa-8539	133	29	.	.	PUNCT
ajfa-8539	134	1	the	the	DET
ajfa-8539	134	2	second	second	ADJ
ajfa-8539	134	3	measure	measure	NOUN
ajfa-8539	134	4	depends	depend	VERB
ajfa-8539	134	5	on	on	ADP
ajfa-8539	134	6	earnings	earning	NOUN
ajfa-8539	134	7	response	response	NOUN
ajfa-8539	134	8	coefficient	coefficient	NOUN
ajfa-8539	134	9	and	and	CCONJ
ajfa-8539	134	10	the	the	DET
ajfa-8539	134	11	appropriate	appropriate	ADJ
ajfa-8539	134	12	value	value	NOUN
ajfa-8539	134	13	as	as	ADP
ajfa-8539	134	14	independent	independent	ADJ
ajfa-8539	134	15	factors	factor	NOUN
ajfa-8539	134	16	,	,	PUNCT
ajfa-8539	134	17	while	while	SCONJ
ajfa-8539	134	18	additional	additional	ADJ
ajfa-8539	134	19	returns	return	NOUN
ajfa-8539	134	20	as	as	ADP
ajfa-8539	134	21	a	a	DET
ajfa-8539	134	22	dependent	dependent	ADJ
ajfa-8539	134	23	factor	factor	NOUN
ajfa-8539	134	24	.	.	PUNCT
ajfa-8539	135	1	the	the	DET
ajfa-8539	135	2	authors	author	NOUN
ajfa-8539	135	3	used	use	VERB
ajfa-8539	135	4	descriptive	descriptive	ADJ
ajfa-8539	135	5	statistics	statistic	NOUN
ajfa-8539	135	6	including	include	VERB
ajfa-8539	135	7	the	the	DET
ajfa-8539	135	8	mean	mean	NOUN
ajfa-8539	135	9	and	and	CCONJ
ajfa-8539	135	10	the	the	DET
ajfa-8539	135	11	standard	standard	ADJ
ajfa-8539	135	12	deviation	deviation	NOUN
ajfa-8539	135	13	,	,	PUNCT
ajfa-8539	135	14	in	in	ADP
ajfa-8539	135	15	addition	addition	NOUN
ajfa-8539	135	16	to	to	ADP
ajfa-8539	135	17	t	t	NOUN
ajfa-8539	135	18	-	-	PUNCT
ajfa-8539	135	19	test	test	NOUN
ajfa-8539	135	20	and	and	CCONJ
ajfa-8539	135	21	regression	regression	NOUN
ajfa-8539	135	22	method	method	NOUN
ajfa-8539	135	23	in	in	ADP
ajfa-8539	135	24	data	data	NOUN
ajfa-8539	135	25	analysis	analysis	NOUN
ajfa-8539	135	26	and	and	CCONJ
ajfa-8539	135	27	hypotheses	hypothesis	NOUN
ajfa-8539	135	28	testing	test	VERB
ajfa-8539	135	29	.	.	PUNCT
ajfa-8539	136	1	the	the	DET
ajfa-8539	136	2	study	study	NOUN
ajfa-8539	136	3	had	have	AUX
ajfa-8539	136	4	been	be	AUX
ajfa-8539	136	5	prepared	prepare	VERB
ajfa-8539	136	6	based	base	VERB
ajfa-8539	136	7	on	on	ADP
ajfa-8539	136	8	a	a	DET
ajfa-8539	136	9	sample	sample	NOUN
ajfa-8539	136	10	of	of	ADP
ajfa-8539	136	11	nonfinancial	nonfinancial	ADJ
ajfa-8539	136	12	us	us	PROPN
ajfa-8539	136	13	firms	firm	NOUN
ajfa-8539	136	14	over	over	ADP
ajfa-8539	136	15	the	the	DET
ajfa-8539	136	16	period	period	NOUN
ajfa-8539	136	17	1988	1988	NUM
ajfa-8539	136	18	-	-	SYM
ajfa-8539	136	19	2007	2007	NUM
ajfa-8539	136	20	.	.	PUNCT
ajfa-8539	137	1	the	the	DET
ajfa-8539	137	2	most	most	ADV
ajfa-8539	137	3	important	important	ADJ
ajfa-8539	137	4	conclusion	conclusion	NOUN
ajfa-8539	137	5	is	be	AUX
ajfa-8539	137	6	that	that	SCONJ
ajfa-8539	137	7	,	,	PUNCT
ajfa-8539	137	8	all	all	DET
ajfa-8539	137	9	measures	measure	NOUN
ajfa-8539	137	10	,	,	PUNCT
ajfa-8539	137	11	except	except	SCONJ
ajfa-8539	137	12	income	income	NOUN
ajfa-8539	137	13	smoothing	smoothing	NOUN
ajfa-8539	137	14	,	,	PUNCT
ajfa-8539	137	15	are	be	AUX
ajfa-8539	137	16	negatively	negatively	ADV
ajfa-8539	137	17	associated	associate	VERB
ajfa-8539	137	18	with	with	ADP
ajfa-8539	137	19	the	the	DET
ajfa-8539	137	20	extra	extra	ADJ
ajfa-8539	137	21	absolute	absolute	ADJ
ajfa-8539	137	22	returns	return	NOUN
ajfa-8539	137	23	,	,	PUNCT
ajfa-8539	137	24	which	which	PRON
ajfa-8539	137	25	generally	generally	ADV
ajfa-8539	137	26	means	mean	VERB
ajfa-8539	137	27	that	that	SCONJ
ajfa-8539	137	28	income	income	NOUN
ajfa-8539	137	29	smoothing	smoothing	NOUN
ajfa-8539	137	30	is	be	AUX
ajfa-8539	137	31	the	the	DET
ajfa-8539	137	32	feature	feature	NOUN
ajfa-8539	137	33	of	of	ADP
ajfa-8539	137	34	appropriate	appropriate	ADJ
ajfa-8539	137	35	earnings	earning	NOUN
ajfa-8539	137	36	and	and	CCONJ
ajfa-8539	137	37	,	,	PUNCT
ajfa-8539	137	38	accrual	accrual	ADJ
ajfa-8539	137	39	measures	measure	NOUN
ajfa-8539	137	40	generate	generate	VERB
ajfa-8539	137	41	the	the	DET
ajfa-8539	137	42	largest	large	ADJ
ajfa-8539	137	43	dispersion	dispersion	NOUN
ajfa-8539	137	44	in	in	ADP
ajfa-8539	137	45	absolute	absolute	ADJ
ajfa-8539	137	46	extra	extra	ADJ
ajfa-8539	137	47	returns	return	NOUN
ajfa-8539	137	48	,	,	PUNCT
ajfa-8539	137	49	followed	follow	VERB
ajfa-8539	137	50	by	by	ADP
ajfa-8539	137	51	those	those	DET
ajfa-8539	137	52	measures	measure	NOUN
ajfa-8539	137	53	depending	depend	VERB
ajfa-8539	137	54	on	on	ADP
ajfa-8539	137	55	market	market	NOUN
ajfa-8539	137	56	.	.	PUNCT
ajfa-8539	138	1	this	this	DET
ajfa-8539	138	2	finding	finding	NOUN
ajfa-8539	138	3	supports	support	VERB
ajfa-8539	138	4	the	the	DET
ajfa-8539	138	5	idea	idea	NOUN
ajfa-8539	138	6	that	that	SCONJ
ajfa-8539	138	7	accruals	accrual	NOUN
ajfa-8539	138	8	measures	measure	NOUN
ajfa-8539	138	9	are	be	AUX
ajfa-8539	138	10	the	the	DET
ajfa-8539	138	11	most	most	ADV
ajfa-8539	138	12	important	important	ADJ
ajfa-8539	138	13	measures	measure	NOUN
ajfa-8539	138	14	for	for	ADP
ajfa-8539	138	15	earnings	earning	NOUN
ajfa-8539	138	16	quality	quality	NOUN
ajfa-8539	138	17	in	in	ADP
ajfa-8539	138	18	the	the	DET
ajfa-8539	138	19	accounting	accounting	NOUN
ajfa-8539	138	20	literature	literature	NOUN
ajfa-8539	138	21	.	.	PUNCT
ajfa-8539	139	1	the	the	DET
ajfa-8539	139	2	objective	objective	ADJ
ajfa-8539	139	3	li'etal	li'etal	PROPN
ajfa-8539	139	4	's	's	PART
ajfa-8539	139	5	,	,	PUNCT
ajfa-8539	139	6	(	(	PUNCT
ajfa-8539	139	7	2014	2014	NUM
ajfa-8539	139	8	)	)	PUNCT
ajfa-8539	139	9	study	study	NOUN
ajfa-8539	139	10	,	,	PUNCT
ajfa-8539	139	11	was	be	AUX
ajfa-8539	139	12	to	to	PART
ajfa-8539	139	13	investigate	investigate	VERB
ajfa-8539	139	14	the	the	DET
ajfa-8539	139	15	effect	effect	NOUN
ajfa-8539	139	16	of	of	ADP
ajfa-8539	139	17	financial	financial	ADJ
ajfa-8539	139	18	situation	situation	NOUN
ajfa-8539	139	19	on	on	ADP
ajfa-8539	139	20	earnings	earning	NOUN
ajfa-8539	139	21	quality	quality	NOUN
ajfa-8539	139	22	,	,	PUNCT
ajfa-8539	139	23	and	and	CCONJ
ajfa-8539	139	24	to	to	PART
ajfa-8539	139	25	study	study	VERB
ajfa-8539	139	26	the	the	DET
ajfa-8539	139	27	relationship	relationship	NOUN
ajfa-8539	139	28	between	between	ADP
ajfa-8539	139	29	the	the	DET
ajfa-8539	139	30	features	feature	NOUN
ajfa-8539	139	31	of	of	ADP
ajfa-8539	139	32	accounting	accounting	NOUN
ajfa-8539	139	33	profits	profit	NOUN
ajfa-8539	139	34	,	,	PUNCT
ajfa-8539	139	35	and	and	CCONJ
ajfa-8539	139	36	financial	financial	ADJ
ajfa-8539	139	37	situation	situation	NOUN
ajfa-8539	139	38	of	of	ADP
ajfa-8539	139	39	listed	list	VERB
ajfa-8539	139	40	firms	firm	NOUN
ajfa-8539	139	41	in	in	ADP
ajfa-8539	139	42	china	china	PROPN
ajfa-8539	139	43	securities	securities	PROPN
ajfa-8539	139	44	exchange	exchange	PROPN
ajfa-8539	139	45	.	.	PUNCT
ajfa-8539	140	1	the	the	DET
ajfa-8539	140	2	sample	sample	NOUN
ajfa-8539	140	3	of	of	ADP
ajfa-8539	140	4	the	the	DET
ajfa-8539	140	5	study	study	NOUN
ajfa-8539	140	6	consisted	consist	VERB
ajfa-8539	140	7	of	of	ADP
ajfa-8539	140	8	firms	firm	NOUN
ajfa-8539	140	9	issuing	issue	VERB
ajfa-8539	140	10	additional	additional	ADJ
ajfa-8539	140	11	shares	share	NOUN
ajfa-8539	140	12	over	over	ADP
ajfa-8539	140	13	the	the	DET
ajfa-8539	140	14	period	period	NOUN
ajfa-8539	140	15	2005	2005	NUM
ajfa-8539	140	16	-	-	SYM
ajfa-8539	140	17	2007	2007	NUM
ajfa-8539	140	18	.	.	PUNCT
ajfa-8539	141	1	simple	simple	ADJ
ajfa-8539	141	2	linear	linear	ADJ
ajfa-8539	141	3	regression	regression	NOUN
ajfa-8539	141	4	and	and	CCONJ
ajfa-8539	141	5	correlation	correlation	NOUN
ajfa-8539	141	6	matrix	matrix	NOUN
ajfa-8539	141	7	were	be	AUX
ajfa-8539	141	8	used	use	VERB
ajfa-8539	141	9	in	in	ADP
ajfa-8539	141	10	testing	test	VERB
ajfa-8539	141	11	the	the	DET
ajfa-8539	141	12	hypotheses	hypothesis	NOUN
ajfa-8539	141	13	,	,	PUNCT
ajfa-8539	141	14	while	while	SCONJ
ajfa-8539	141	15	descriptive	descriptive	ADJ
ajfa-8539	141	16	statistics	statistic	NOUN
ajfa-8539	141	17	such	such	ADJ
ajfa-8539	141	18	as	as	ADP
ajfa-8539	141	19	,	,	PUNCT
ajfa-8539	141	20	the	the	DET
ajfa-8539	141	21	mean	mean	NOUN
ajfa-8539	141	22	and	and	CCONJ
ajfa-8539	141	23	the	the	DET
ajfa-8539	141	24	standard	standard	ADJ
ajfa-8539	141	25	deviation	deviation	NOUN
ajfa-8539	141	26	,	,	PUNCT
ajfa-8539	141	27	were	be	AUX
ajfa-8539	141	28	used	use	VERB
ajfa-8539	141	29	in	in	ADP
ajfa-8539	141	30	data	datum	NOUN
ajfa-8539	141	31	analysis	analysis	NOUN
ajfa-8539	141	32	.	.	PUNCT
ajfa-8539	142	1	the	the	DET
ajfa-8539	142	2	study	study	NOUN
ajfa-8539	142	3	finds	find	VERB
ajfa-8539	142	4	that	that	SCONJ
ajfa-8539	142	5	accruals	accrual	NOUN
ajfa-8539	142	6	quality	quality	NOUN
ajfa-8539	142	7	and	and	CCONJ
ajfa-8539	142	8	the	the	DET
ajfa-8539	142	9	possibility	possibility	NOUN
ajfa-8539	142	10	of	of	ADP
ajfa-8539	142	11	estimating	estimate	VERB
ajfa-8539	142	12	future	future	ADJ
ajfa-8539	142	13	profits	profit	NOUN
ajfa-8539	142	14	are	be	AUX
ajfa-8539	142	15	widely	widely	ADV
ajfa-8539	142	16	different	different	ADJ
ajfa-8539	142	17	among	among	ADP
ajfa-8539	142	18	financially	financially	ADV
ajfa-8539	142	19	stable	stable	ADJ
ajfa-8539	142	20	and	and	CCONJ
ajfa-8539	142	21	bankrupting	bankrupt	VERB
ajfa-8539	142	22	firms	firm	NOUN
ajfa-8539	142	23	.	.	PUNCT
ajfa-8539	143	1	the	the	DET
ajfa-8539	143	2	role	role	NOUN
ajfa-8539	143	3	of	of	ADP
ajfa-8539	143	4	audit	audit	NOUN
ajfa-8539	143	5	quality	quality	NOUN
ajfa-8539	143	6	as	as	ADP
ajfa-8539	143	7	an	an	DET
ajfa-8539	143	8	instrument	instrument	NOUN
ajfa-8539	143	9	for	for	ADP
ajfa-8539	143	10	corporate	corporate	ADJ
ajfa-8539	143	11	governance	governance	NOUN
ajfa-8539	143	12	in	in	ADP
ajfa-8539	143	13	enhancing	enhance	VERB
ajfa-8539	143	14	earnings	earning	NOUN
ajfa-8539	143	15	quality	quality	NOUN
ajfa-8539	143	16	of	of	ADP
ajfa-8539	143	17	the	the	DET
ajfa-8539	143	18	egyptian	egyptian	ADJ
ajfa-8539	143	19	manufacturing	manufacturing	NOUN
ajfa-8539	143	20	shareholding	shareholding	NOUN
ajfa-8539	143	21	firms	firm	NOUN
ajfa-8539	143	22	had	have	AUX
ajfa-8539	143	23	been	be	AUX
ajfa-8539	143	24	carefully	carefully	ADV
ajfa-8539	143	25	investigated	investigate	VERB
ajfa-8539	143	26	by	by	ADP
ajfa-8539	143	27	sameh	sameh	NOUN
ajfa-8539	143	28	,	,	PUNCT
ajfa-8539	143	29	(	(	PUNCT
ajfa-8539	143	30	2013	2013	NUM
ajfa-8539	143	31	)	)	PUNCT
ajfa-8539	143	32	.	.	PUNCT
ajfa-8539	144	1	data	datum	NOUN
ajfa-8539	144	2	from	from	ADP
ajfa-8539	144	3	60	60	NUM
ajfa-8539	144	4	manufacturing	manufacturing	NOUN
ajfa-8539	144	5	firms	firm	NOUN
ajfa-8539	144	6	covering	cover	VERB
ajfa-8539	144	7	the	the	DET
ajfa-8539	144	8	period	period	NOUN
ajfa-8539	144	9	2005	2005	NUM
ajfa-8539	144	10	-	-	SYM
ajfa-8539	144	11	2010	2010	NUM
ajfa-8539	144	12	had	have	AUX
ajfa-8539	144	13	been	be	AUX
ajfa-8539	144	14	collected	collect	VERB
ajfa-8539	144	15	and	and	CCONJ
ajfa-8539	144	16	used	use	VERB
ajfa-8539	144	17	in	in	ADP
ajfa-8539	144	18	the	the	DET
ajfa-8539	144	19	analysis	analysis	NOUN
ajfa-8539	144	20	.	.	PUNCT
ajfa-8539	145	1	multiple	multiple	ADJ
ajfa-8539	145	2	linear	linear	PROPN
ajfa-8539	145	3	regression	regression	NOUN
ajfa-8539	145	4	method	method	NOUN
ajfa-8539	145	5	was	be	AUX
ajfa-8539	145	6	used	use	VERB
ajfa-8539	145	7	in	in	ADP
ajfa-8539	145	8	data	data	NOUN
ajfa-8539	145	9	analysis	analysis	NOUN
ajfa-8539	145	10	and	and	CCONJ
ajfa-8539	145	11	hypotheses	hypothesis	NOUN
ajfa-8539	145	12	testing	test	VERB
ajfa-8539	145	13	.	.	PUNCT
ajfa-8539	146	1	the	the	DET
ajfa-8539	146	2	study	study	NOUN
ajfa-8539	146	3	reveals	reveal	VERB
ajfa-8539	146	4	that	that	SCONJ
ajfa-8539	146	5	an	an	DET
ajfa-8539	146	6	acceptable	acceptable	ADJ
ajfa-8539	146	7	level	level	NOUN
ajfa-8539	146	8	of	of	ADP
ajfa-8539	146	9	earnings	earning	NOUN
ajfa-8539	146	10	quality	quality	NOUN
ajfa-8539	146	11	in	in	ADP
ajfa-8539	146	12	the	the	DET
ajfa-8539	146	13	industrial	industrial	ADJ
ajfa-8539	146	14	shareholding	shareholding	NOUN
ajfa-8539	146	15	firms	firm	NOUN
ajfa-8539	146	16	of	of	ADP
ajfa-8539	146	17	egypt	egypt	PROPN
ajfa-8539	146	18	is	be	AUX
ajfa-8539	146	19	existed	exist	VERB
ajfa-8539	146	20	,	,	PUNCT
ajfa-8539	146	21	in	in	ADP
ajfa-8539	146	22	addition	addition	NOUN
ajfa-8539	146	23	to	to	ADP
ajfa-8539	146	24	the	the	DET
ajfa-8539	146	25	existence	existence	NOUN
ajfa-8539	146	26	of	of	ADP
ajfa-8539	146	27	acceptable	acceptable	ADJ
ajfa-8539	146	28	level	level	NOUN
ajfa-8539	146	29	of	of	ADP
ajfa-8539	146	30	audit	audit	NOUN
ajfa-8539	146	31	quality	quality	NOUN
ajfa-8539	146	32	.	.	PUNCT
ajfa-8539	147	1	the	the	DET
ajfa-8539	147	2	study	study	NOUN
ajfa-8539	147	3	also	also	ADV
ajfa-8539	147	4	demonstrates	demonstrate	VERB
ajfa-8539	147	5	the	the	DET
ajfa-8539	147	6	existence	existence	NOUN
ajfa-8539	147	7	of	of	ADP
ajfa-8539	147	8	significant	significant	ADJ
ajfa-8539	147	9	positive	positive	ADJ
ajfa-8539	147	10	effect	effect	NOUN
ajfa-8539	147	11	of	of	ADP
ajfa-8539	147	12	audit	audit	NOUN
ajfa-8539	147	13	quality	quality	NOUN
ajfa-8539	147	14	on	on	ADP
ajfa-8539	147	15	reducing	reduce	VERB
ajfa-8539	147	16	the	the	DET
ajfa-8539	147	17	total	total	ADJ
ajfa-8539	147	18	accruals	accrual	NOUN
ajfa-8539	147	19	,	,	PUNCT
ajfa-8539	147	20	which	which	PRON
ajfa-8539	147	21	leads	lead	VERB
ajfa-8539	147	22	to	to	ADP
ajfa-8539	147	23	earnings	earning	NOUN
ajfa-8539	147	24	quality	quality	NOUN
ajfa-8539	147	25	improvement	improvement	NOUN
ajfa-8539	147	26	.	.	PUNCT
ajfa-8539	148	1	the	the	DET
ajfa-8539	148	2	objective	objective	NOUN
ajfa-8539	148	3	of	of	ADP
ajfa-8539	148	4	a	a	DET
ajfa-8539	148	5	study	study	NOUN
ajfa-8539	148	6	that	that	PRON
ajfa-8539	148	7	carried	carry	VERB
ajfa-8539	148	8	out	out	ADP
ajfa-8539	148	9	by	by	ADP
ajfa-8539	148	10	ahmed	ahmed	PROPN
ajfa-8539	148	11	,	,	PUNCT
ajfa-8539	148	12	(	(	PUNCT
ajfa-8539	148	13	2012	2012	NUM
ajfa-8539	148	14	)	)	PUNCT
ajfa-8539	148	15	was	be	AUX
ajfa-8539	148	16	to	to	PART
ajfa-8539	148	17	investigate	investigate	VERB
ajfa-8539	148	18	the	the	DET
ajfa-8539	148	19	impact	impact	NOUN
ajfa-8539	148	20	of	of	ADP
ajfa-8539	148	21	audit	audit	NOUN
ajfa-8539	148	22	quality	quality	NOUN
ajfa-8539	148	23	on	on	ADP
ajfa-8539	148	24	earnings	earning	NOUN
ajfa-8539	148	25	quality	quality	NOUN
ajfa-8539	148	26	,	,	PUNCT
ajfa-8539	148	27	and	and	CCONJ
ajfa-8539	148	28	its	its	PRON
ajfa-8539	148	29	reflections	reflection	NOUN
ajfa-8539	148	30	for	for	ADP
ajfa-8539	148	31	cash	cash	NOUN
ajfa-8539	148	32	dividends	dividend	NOUN
ajfa-8539	148	33	in	in	ADP
ajfa-8539	148	34	manufacturing	manufacture	VERB
ajfa-8539	148	35	shareholding	shareholding	NOUN
ajfa-8539	148	36	firms	firm	NOUN
ajfa-8539	148	37	of	of	ADP
ajfa-8539	148	38	egypt	egypt	PROPN
ajfa-8539	148	39	.	.	PUNCT
ajfa-8539	149	1	the	the	DET
ajfa-8539	149	2	analysis	analysis	NOUN
ajfa-8539	149	3	was	be	AUX
ajfa-8539	149	4	based	base	VERB
ajfa-8539	149	5	on	on	ADP
ajfa-8539	149	6	data	datum	NOUN
ajfa-8539	149	7	collected	collect	VERB
ajfa-8539	149	8	from	from	ADP
ajfa-8539	149	9	50	50	NUM
ajfa-8539	149	10	manufacturing	manufacturing	NOUN
ajfa-8539	149	11	firms	firm	NOUN
ajfa-8539	149	12	.	.	PUNCT
ajfa-8539	150	1	the	the	DET
ajfa-8539	150	2	most	most	ADV
ajfa-8539	150	3	important	important	ADJ
ajfa-8539	150	4	findings	finding	NOUN
ajfa-8539	150	5	of	of	ADP
ajfa-8539	150	6	the	the	DET
ajfa-8539	150	7	study	study	NOUN
ajfa-8539	150	8	is	be	AUX
ajfa-8539	150	9	that	that	SCONJ
ajfa-8539	150	10	,	,	PUNCT
ajfa-8539	150	11	a	a	DET
ajfa-8539	150	12	positive	positive	ADJ
ajfa-8539	150	13	effect	effect	NOUN
ajfa-8539	150	14	of	of	ADP
ajfa-8539	150	15	audit	audit	NOUN
ajfa-8539	150	16	fees	fee	NOUN
ajfa-8539	150	17	,	,	PUNCT
ajfa-8539	150	18	audit	audit	NOUN
ajfa-8539	150	19	office	office	NOUN
ajfa-8539	150	20	size	size	NOUN
ajfa-8539	150	21	,	,	PUNCT
ajfa-8539	150	22	international	international	ADJ
ajfa-8539	150	23	association	association	NOUN
ajfa-8539	150	24	between	between	ADP
ajfa-8539	150	25	audit	audit	NOUN
ajfa-8539	150	26	office	office	NOUN
ajfa-8539	150	27	and	and	CCONJ
ajfa-8539	150	28	international	international	ADJ
ajfa-8539	150	29	asian	asian	ADJ
ajfa-8539	150	30	journal	journal	NOUN
ajfa-8539	150	31	of	of	ADP
ajfa-8539	150	32	finance	finance	PROPN
ajfa-8539	150	33	&	&	CCONJ
ajfa-8539	150	34	accounting	accounting	PROPN
ajfa-8539	150	35	issn	issn	PROPN
ajfa-8539	150	36	1946	1946	NUM
ajfa-8539	150	37	-	-	PUNCT
ajfa-8539	150	38	052x	052x	NOUN
ajfa-8539	150	39	2015	2015	NUM
ajfa-8539	150	40	,	,	PUNCT
ajfa-8539	150	41	vol	vol	NOUN
ajfa-8539	150	42	.	.	PROPN
ajfa-8539	150	43	7	7	NUM
ajfa-8539	150	44	,	,	PUNCT
ajfa-8539	150	45	no	no	INTJ
ajfa-8539	150	46	.	.	NOUN
ajfa-8539	150	47	2	2	NUM
ajfa-8539	150	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	150	49	263	263	NUM
ajfa-8539	150	50	audit	audit	NOUN
ajfa-8539	150	51	offices	office	NOUN
ajfa-8539	150	52	,	,	PUNCT
ajfa-8539	150	53	auditors	auditor	NOUN
ajfa-8539	150	54	'	'	PART
ajfa-8539	150	55	professional	professional	ADJ
ajfa-8539	150	56	qualification	qualification	NOUN
ajfa-8539	150	57	is	be	AUX
ajfa-8539	150	58	existed	exist	VERB
ajfa-8539	150	59	on	on	ADP
ajfa-8539	150	60	earnings	earning	NOUN
ajfa-8539	150	61	quality	quality	NOUN
ajfa-8539	150	62	.	.	PUNCT
ajfa-8539	151	1	the	the	DET
ajfa-8539	151	2	study	study	NOUN
ajfa-8539	151	3	finds	find	VERB
ajfa-8539	151	4	a	a	DET
ajfa-8539	151	5	significant	significant	ADJ
ajfa-8539	151	6	positive	positive	ADJ
ajfa-8539	151	7	effect	effect	NOUN
ajfa-8539	151	8	of	of	ADP
ajfa-8539	151	9	earnings	earning	NOUN
ajfa-8539	151	10	quality	quality	NOUN
ajfa-8539	151	11	on	on	ADP
ajfa-8539	151	12	cash	cash	NOUN
ajfa-8539	151	13	dividends	dividend	NOUN
ajfa-8539	151	14	.	.	PUNCT
ajfa-8539	152	1	wuchum	wuchum	PROPN
ajfa-8539	152	2	et	et	PROPN
ajfa-8539	152	3	al	al	PROPN
ajfa-8539	152	4	.	.	PROPN
ajfa-8539	153	1	(	(	PUNCT
ajfa-8539	153	2	2011	2011	NUM
ajfa-8539	153	3	)	)	PUNCT
ajfa-8539	153	4	carried	carry	VERB
ajfa-8539	153	5	out	out	ADP
ajfa-8539	153	6	a	a	DET
ajfa-8539	153	7	study	study	NOUN
ajfa-8539	153	8	to	to	PART
ajfa-8539	153	9	investigate	investigate	VERB
ajfa-8539	153	10	whether	whether	SCONJ
ajfa-8539	153	11	a	a	DET
ajfa-8539	153	12	correlation	correlation	NOUN
ajfa-8539	153	13	is	be	AUX
ajfa-8539	153	14	available	available	ADJ
ajfa-8539	153	15	between	between	ADP
ajfa-8539	153	16	audit	audit	NOUN
ajfa-8539	153	17	quality	quality	NOUN
ajfa-8539	153	18	and	and	CCONJ
ajfa-8539	153	19	the	the	DET
ajfa-8539	153	20	actual	actual	ADJ
ajfa-8539	153	21	practice	practice	NOUN
ajfa-8539	153	22	of	of	ADP
ajfa-8539	153	23	earnings	earning	NOUN
ajfa-8539	153	24	management	management	NOUN
ajfa-8539	153	25	,	,	PUNCT
ajfa-8539	153	26	because	because	SCONJ
ajfa-8539	153	27	of	of	ADP
ajfa-8539	153	28	high	high	ADJ
ajfa-8539	153	29	incentives	incentive	NOUN
ajfa-8539	153	30	available	available	ADJ
ajfa-8539	153	31	through	through	ADP
ajfa-8539	153	32	accrual	accrual	ADJ
ajfa-8539	153	33	management	management	NOUN
ajfa-8539	153	34	.	.	PUNCT
ajfa-8539	154	1	the	the	DET
ajfa-8539	154	2	study	study	NOUN
ajfa-8539	154	3	had	have	AUX
ajfa-8539	154	4	been	be	AUX
ajfa-8539	154	5	based	base	VERB
ajfa-8539	154	6	on	on	ADP
ajfa-8539	154	7	a	a	DET
ajfa-8539	154	8	sample	sample	NOUN
ajfa-8539	154	9	consisting	consist	VERB
ajfa-8539	154	10	of	of	ADP
ajfa-8539	154	11	925	925	NUM
ajfa-8539	154	12	firms	firm	NOUN
ajfa-8539	154	13	over	over	ADP
ajfa-8539	154	14	the	the	DET
ajfa-8539	154	15	period	period	NOUN
ajfa-8539	154	16	2001	2001	NUM
ajfa-8539	154	17	-	-	SYM
ajfa-8539	154	18	2008	2008	NUM
ajfa-8539	154	19	.	.	PUNCT
ajfa-8539	155	1	the	the	DET
ajfa-8539	155	2	main	main	ADJ
ajfa-8539	155	3	conclusion	conclusion	NOUN
ajfa-8539	155	4	of	of	ADP
ajfa-8539	155	5	the	the	DET
ajfa-8539	155	6	study	study	NOUN
ajfa-8539	155	7	is	be	AUX
ajfa-8539	155	8	that	that	SCONJ
ajfa-8539	155	9	a	a	DET
ajfa-8539	155	10	correlation	correlation	NOUN
ajfa-8539	155	11	exists	exist	VERB
ajfa-8539	155	12	between	between	ADP
ajfa-8539	155	13	auditor	auditor	NOUN
ajfa-8539	155	14	experience	experience	NOUN
ajfa-8539	155	15	with	with	ADP
ajfa-8539	155	16	client	client	NOUN
ajfa-8539	155	17	's	's	PART
ajfa-8539	155	18	industry	industry	NOUN
ajfa-8539	155	19	,	,	PUNCT
ajfa-8539	155	20	auditor	auditor	NOUN
ajfa-8539	155	21	's	's	PART
ajfa-8539	155	22	fees	fee	NOUN
ajfa-8539	155	23	,	,	PUNCT
ajfa-8539	155	24	and	and	CCONJ
ajfa-8539	155	25	period	period	NOUN
ajfa-8539	155	26	length	length	NOUN
ajfa-8539	155	27	of	of	ADP
ajfa-8539	155	28	clients	client	NOUN
ajfa-8539	155	29	'	'	PART
ajfa-8539	155	30	retention	retention	NOUN
ajfa-8539	155	31	from	from	ADP
ajfa-8539	155	32	one	one	NUM
ajfa-8539	155	33	hand	hand	NOUN
ajfa-8539	155	34	,	,	PUNCT
ajfa-8539	155	35	and	and	CCONJ
ajfa-8539	155	36	the	the	DET
ajfa-8539	155	37	practices	practice	NOUN
ajfa-8539	155	38	of	of	ADP
ajfa-8539	155	39	earnings	earning	NOUN
ajfa-8539	155	40	management	management	NOUN
ajfa-8539	155	41	on	on	ADP
ajfa-8539	155	42	the	the	DET
ajfa-8539	155	43	other	other	ADJ
ajfa-8539	155	44	hand	hand	NOUN
ajfa-8539	155	45	.	.	PUNCT
ajfa-8539	156	1	the	the	DET
ajfa-8539	156	2	objective	objective	NOUN
ajfa-8539	156	3	of	of	ADP
ajfa-8539	156	4	a	a	DET
ajfa-8539	156	5	study	study	NOUN
ajfa-8539	156	6	that	that	PRON
ajfa-8539	156	7	carried	carry	VERB
ajfa-8539	156	8	out	out	ADP
ajfa-8539	156	9	by	by	ADP
ajfa-8539	156	10	mahmoud	mahmoud	PROPN
ajfa-8539	156	11	et	et	PROPN
ajfa-8539	156	12	al	al	PROPN
ajfa-8539	156	13	.	.	PROPN
ajfa-8539	156	14	(	(	PUNCT
ajfa-8539	156	15	2011	2011	NUM
ajfa-8539	156	16	)	)	PUNCT
ajfa-8539	156	17	was	be	AUX
ajfa-8539	156	18	to	to	PART
ajfa-8539	156	19	investigate	investigate	VERB
ajfa-8539	156	20	the	the	DET
ajfa-8539	156	21	features	feature	NOUN
ajfa-8539	156	22	of	of	ADP
ajfa-8539	156	23	earnings	earning	NOUN
ajfa-8539	156	24	management	management	NOUN
ajfa-8539	156	25	and	and	CCONJ
ajfa-8539	156	26	the	the	DET
ajfa-8539	156	27	performance	performance	NOUN
ajfa-8539	156	28	of	of	ADP
ajfa-8539	156	29	shareholding	shareholding	NOUN
ajfa-8539	156	30	listed	list	VERB
ajfa-8539	156	31	companies	company	NOUN
ajfa-8539	156	32	in	in	ADP
ajfa-8539	156	33	malaysia	malaysia	PROPN
ajfa-8539	156	34	stock	stock	NOUN
ajfa-8539	156	35	exchange	exchange	NOUN
ajfa-8539	156	36	.	.	PUNCT
ajfa-8539	157	1	the	the	DET
ajfa-8539	157	2	study	study	NOUN
ajfa-8539	157	3	attempted	attempt	VERB
ajfa-8539	157	4	to	to	PART
ajfa-8539	157	5	investigate	investigate	VERB
ajfa-8539	157	6	whether	whether	SCONJ
ajfa-8539	157	7	earnings	earning	NOUN
ajfa-8539	157	8	quality	quality	NOUN
ajfa-8539	157	9	of	of	ADP
ajfa-8539	157	10	malaysian	malaysian	ADJ
ajfa-8539	157	11	listed	list	VERB
ajfa-8539	157	12	firms	firm	NOUN
ajfa-8539	157	13	are	be	AUX
ajfa-8539	157	14	correlated	correlate	VERB
ajfa-8539	157	15	with	with	ADP
ajfa-8539	157	16	performance	performance	NOUN
ajfa-8539	157	17	.	.	PUNCT
ajfa-8539	158	1	the	the	DET
ajfa-8539	158	2	study	study	NOUN
ajfa-8539	158	3	has	have	AUX
ajfa-8539	158	4	structured	structure	VERB
ajfa-8539	158	5	based	base	VERB
ajfa-8539	158	6	on	on	ADP
ajfa-8539	158	7	three	three	NUM
ajfa-8539	158	8	features	feature	NOUN
ajfa-8539	158	9	for	for	ADP
ajfa-8539	158	10	earnings	earning	NOUN
ajfa-8539	158	11	quality	quality	NOUN
ajfa-8539	158	12	,	,	PUNCT
ajfa-8539	158	13	where	where	SCONJ
ajfa-8539	158	14	these	these	DET
ajfa-8539	158	15	variables	variable	NOUN
ajfa-8539	158	16	represent	represent	VERB
ajfa-8539	158	17	the	the	DET
ajfa-8539	158	18	three	three	NUM
ajfa-8539	158	19	independent	independent	ADJ
ajfa-8539	158	20	variables	variable	NOUN
ajfa-8539	158	21	of	of	ADP
ajfa-8539	158	22	the	the	DET
ajfa-8539	158	23	study	study	NOUN
ajfa-8539	158	24	.	.	PUNCT
ajfa-8539	159	1	these	these	DET
ajfa-8539	159	2	variables	variable	NOUN
ajfa-8539	159	3	include	include	VERB
ajfa-8539	159	4	the	the	DET
ajfa-8539	159	5	predictive	predictive	ADJ
ajfa-8539	159	6	value	value	NOUN
ajfa-8539	159	7	,	,	PUNCT
ajfa-8539	159	8	feedback	feedback	NOUN
ajfa-8539	159	9	value	value	NOUN
ajfa-8539	159	10	,	,	PUNCT
ajfa-8539	159	11	and	and	CCONJ
ajfa-8539	159	12	timeliness	timeliness	NOUN
ajfa-8539	159	13	.	.	PUNCT
ajfa-8539	160	1	a	a	DET
ajfa-8539	160	2	sample	sample	NOUN
ajfa-8539	160	3	of	of	ADP
ajfa-8539	160	4	285	285	NUM
ajfa-8539	160	5	firms	firm	NOUN
ajfa-8539	160	6	was	be	AUX
ajfa-8539	160	7	used	use	VERB
ajfa-8539	160	8	along	along	ADP
ajfa-8539	160	9	the	the	DET
ajfa-8539	160	10	period	period	NOUN
ajfa-8539	160	11	2000	2000	NUM
ajfa-8539	160	12	-	-	SYM
ajfa-8539	160	13	2007	2007	NUM
ajfa-8539	160	14	.	.	PUNCT
ajfa-8539	161	1	the	the	DET
ajfa-8539	161	2	main	main	ADJ
ajfa-8539	161	3	conclusion	conclusion	NOUN
ajfa-8539	161	4	of	of	ADP
ajfa-8539	161	5	the	the	DET
ajfa-8539	161	6	study	study	NOUN
ajfa-8539	161	7	is	be	AUX
ajfa-8539	161	8	that	that	SCONJ
ajfa-8539	161	9	there	there	PRON
ajfa-8539	161	10	is	be	VERB
ajfa-8539	161	11	a	a	DET
ajfa-8539	161	12	significant	significant	ADJ
ajfa-8539	161	13	positive	positive	ADJ
ajfa-8539	161	14	correlation	correlation	NOUN
ajfa-8539	161	15	between	between	ADP
ajfa-8539	161	16	feedback	feedback	NOUN
ajfa-8539	161	17	value	value	NOUN
ajfa-8539	161	18	,	,	PUNCT
ajfa-8539	161	19	and	and	CCONJ
ajfa-8539	161	20	timeliness	timeliness	NOUN
ajfa-8539	161	21	in	in	ADP
ajfa-8539	161	22	one	one	NUM
ajfa-8539	161	23	side	side	NOUN
ajfa-8539	161	24	,	,	PUNCT
ajfa-8539	161	25	and	and	CCONJ
ajfa-8539	161	26	the	the	DET
ajfa-8539	161	27	rate	rate	NOUN
ajfa-8539	161	28	of	of	ADP
ajfa-8539	161	29	return	return	NOUN
ajfa-8539	161	30	on	on	ADP
ajfa-8539	161	31	total	total	ADJ
ajfa-8539	161	32	assets	asset	NOUN
ajfa-8539	161	33	.	.	PUNCT
ajfa-8539	162	1	moreover	moreover	ADV
ajfa-8539	162	2	,	,	PUNCT
ajfa-8539	162	3	the	the	DET
ajfa-8539	162	4	study	study	NOUN
ajfa-8539	162	5	shows	show	VERB
ajfa-8539	162	6	that	that	SCONJ
ajfa-8539	162	7	a	a	DET
ajfa-8539	162	8	positive	positive	ADJ
ajfa-8539	162	9	weak	weak	ADJ
ajfa-8539	162	10	correlation	correlation	NOUN
ajfa-8539	162	11	exists	exist	VERB
ajfa-8539	162	12	between	between	ADP
ajfa-8539	162	13	the	the	DET
ajfa-8539	162	14	predictive	predictive	ADJ
ajfa-8539	162	15	value	value	NOUN
ajfa-8539	162	16	and	and	CCONJ
ajfa-8539	162	17	return	return	VERB
ajfa-8539	162	18	on	on	ADP
ajfa-8539	162	19	assets	asset	NOUN
ajfa-8539	162	20	.	.	PUNCT
ajfa-8539	163	1	in	in	ADP
ajfa-8539	163	2	addition	addition	NOUN
ajfa-8539	163	3	,	,	PUNCT
ajfa-8539	163	4	the	the	DET
ajfa-8539	163	5	study	study	NOUN
ajfa-8539	163	6	shows	show	VERB
ajfa-8539	163	7	that	that	SCONJ
ajfa-8539	163	8	there	there	PRON
ajfa-8539	163	9	is	be	VERB
ajfa-8539	163	10	a	a	DET
ajfa-8539	163	11	negative	negative	ADJ
ajfa-8539	163	12	correlation	correlation	NOUN
ajfa-8539	163	13	between	between	ADP
ajfa-8539	163	14	feedback	feedback	NOUN
ajfa-8539	163	15	value	value	NOUN
ajfa-8539	163	16	and	and	CCONJ
ajfa-8539	163	17	tobin;s	tobin;s	NOUN
ajfa-8539	163	18	–	–	PUNCT
ajfa-8539	163	19	q	q	NOUN
ajfa-8539	163	20	as	as	ADP
ajfa-8539	163	21	a	a	DET
ajfa-8539	163	22	measure	measure	NOUN
ajfa-8539	163	23	for	for	ADP
ajfa-8539	163	24	companies	company	NOUN
ajfa-8539	163	25	performance	performance	NOUN
ajfa-8539	163	26	,	,	PUNCT
ajfa-8539	163	27	and	and	CCONJ
ajfa-8539	163	28	a	a	DET
ajfa-8539	163	29	positive	positive	ADJ
ajfa-8539	163	30	correlation	correlation	NOUN
ajfa-8539	163	31	is	be	AUX
ajfa-8539	163	32	existed	exist	VERB
ajfa-8539	163	33	between	between	ADP
ajfa-8539	163	34	earnings	earning	NOUN
ajfa-8539	163	35	quality	quality	NOUN
ajfa-8539	163	36	and	and	CCONJ
ajfa-8539	163	37	firm	firm	NOUN
ajfa-8539	163	38	's	's	PART
ajfa-8539	163	39	performance	performance	NOUN
ajfa-8539	163	40	.	.	PUNCT
ajfa-8539	164	1	eisa	eisa	NOUN
ajfa-8539	164	2	,	,	PUNCT
ajfa-8539	164	3	(	(	PUNCT
ajfa-8539	164	4	2008	2008	NUM
ajfa-8539	164	5	)	)	PUNCT
ajfa-8539	164	6	carried	carry	VERB
ajfa-8539	164	7	out	out	ADP
ajfa-8539	164	8	one	one	NUM
ajfa-8539	164	9	related	relate	VERB
ajfa-8539	164	10	study	study	NOUN
ajfa-8539	164	11	in	in	ADP
ajfa-8539	164	12	egypt	egypt	PROPN
ajfa-8539	164	13	,	,	PUNCT
ajfa-8539	164	14	where	where	SCONJ
ajfa-8539	164	15	the	the	DET
ajfa-8539	164	16	purpose	purpose	NOUN
ajfa-8539	164	17	was	be	AUX
ajfa-8539	164	18	to	to	PART
ajfa-8539	164	19	determine	determine	VERB
ajfa-8539	164	20	the	the	DET
ajfa-8539	164	21	effect	effect	NOUN
ajfa-8539	164	22	of	of	ADP
ajfa-8539	164	23	audit	audit	NOUN
ajfa-8539	164	24	quality	quality	NOUN
ajfa-8539	164	25	on	on	ADP
ajfa-8539	164	26	the	the	DET
ajfa-8539	164	27	processes	process	NOUN
ajfa-8539	164	28	of	of	ADP
ajfa-8539	164	29	earnings	earning	NOUN
ajfa-8539	164	30	management	management	NOUN
ajfa-8539	164	31	.	.	PUNCT
ajfa-8539	165	1	the	the	DET
ajfa-8539	165	2	data	datum	NOUN
ajfa-8539	165	3	used	use	VERB
ajfa-8539	165	4	in	in	ADP
ajfa-8539	165	5	the	the	DET
ajfa-8539	165	6	analysis	analysis	NOUN
ajfa-8539	165	7	of	of	ADP
ajfa-8539	165	8	the	the	DET
ajfa-8539	165	9	study	study	NOUN
ajfa-8539	165	10	was	be	AUX
ajfa-8539	165	11	gathered	gather	VERB
ajfa-8539	165	12	from	from	ADP
ajfa-8539	165	13	74	74	NUM
ajfa-8539	165	14	audit	audit	NOUN
ajfa-8539	165	15	office	office	NOUN
ajfa-8539	165	16	managers	manager	NOUN
ajfa-8539	165	17	.	.	PUNCT
ajfa-8539	166	1	the	the	DET
ajfa-8539	166	2	study	study	NOUN
ajfa-8539	166	3	revealed	reveal	VERB
ajfa-8539	166	4	the	the	DET
ajfa-8539	166	5	existence	existence	NOUN
ajfa-8539	166	6	of	of	ADP
ajfa-8539	166	7	a	a	DET
ajfa-8539	166	8	positive	positive	ADJ
ajfa-8539	166	9	relationship	relationship	NOUN
ajfa-8539	166	10	between	between	ADP
ajfa-8539	166	11	audit	audit	NOUN
ajfa-8539	166	12	office	office	NOUN
ajfa-8539	166	13	size	size	NOUN
ajfa-8539	166	14	,	,	PUNCT
ajfa-8539	166	15	audit	audit	NOUN
ajfa-8539	166	16	office	office	NOUN
ajfa-8539	166	17	reputation	reputation	NOUN
ajfa-8539	166	18	,	,	PUNCT
ajfa-8539	166	19	auditors	auditor	NOUN
ajfa-8539	166	20	'	'	PART
ajfa-8539	166	21	performance	performance	NOUN
ajfa-8539	166	22	,	,	PUNCT
ajfa-8539	166	23	and	and	CCONJ
ajfa-8539	166	24	auditor	auditor	NOUN
ajfa-8539	166	25	's	's	PART
ajfa-8539	166	26	experience	experience	NOUN
ajfa-8539	166	27	with	with	ADP
ajfa-8539	166	28	the	the	DET
ajfa-8539	166	29	client	client	NOUN
ajfa-8539	166	30	's	's	PART
ajfa-8539	166	31	industry	industry	NOUN
ajfa-8539	166	32	,	,	PUNCT
ajfa-8539	166	33	in	in	ADP
ajfa-8539	166	34	one	one	NUM
ajfa-8539	166	35	side	side	NOUN
ajfa-8539	166	36	,	,	PUNCT
ajfa-8539	166	37	and	and	CCONJ
ajfa-8539	166	38	audit	audit	NOUN
ajfa-8539	166	39	quality	quality	NOUN
ajfa-8539	166	40	in	in	ADP
ajfa-8539	166	41	the	the	DET
ajfa-8539	166	42	other	other	ADJ
ajfa-8539	166	43	side	side	NOUN
ajfa-8539	166	44	,	,	PUNCT
ajfa-8539	166	45	while	while	SCONJ
ajfa-8539	166	46	a	a	DET
ajfa-8539	166	47	negative	negative	ADJ
ajfa-8539	166	48	relationship	relationship	NOUN
ajfa-8539	166	49	the	the	DET
ajfa-8539	166	50	study	study	NOUN
ajfa-8539	166	51	reveals	reveal	VERB
ajfa-8539	166	52	between	between	ADP
ajfa-8539	166	53	audit	audit	NOUN
ajfa-8539	166	54	quality	quality	NOUN
ajfa-8539	166	55	and	and	CCONJ
ajfa-8539	166	56	earnings	earning	NOUN
ajfa-8539	166	57	management	management	NOUN
ajfa-8539	166	58	behavior	behavior	NOUN
ajfa-8539	166	59	,	,	PUNCT
ajfa-8539	166	60	which	which	PRON
ajfa-8539	166	61	means	mean	VERB
ajfa-8539	166	62	that	that	SCONJ
ajfa-8539	166	63	performing	perform	VERB
ajfa-8539	166	64	audit	audit	NOUN
ajfa-8539	166	65	process	process	NOUN
ajfa-8539	166	66	at	at	ADP
ajfa-8539	166	67	high	high	ADJ
ajfa-8539	166	68	quality	quality	NOUN
ajfa-8539	166	69	,	,	PUNCT
ajfa-8539	166	70	will	will	AUX
ajfa-8539	166	71	be	be	AUX
ajfa-8539	166	72	reflected	reflect	VERB
ajfa-8539	166	73	at	at	ADP
ajfa-8539	166	74	a	a	DET
ajfa-8539	166	75	positive	positive	ADJ
ajfa-8539	166	76	form	form	NOUN
ajfa-8539	166	77	on	on	ADP
ajfa-8539	166	78	the	the	DET
ajfa-8539	166	79	quality	quality	NOUN
ajfa-8539	166	80	of	of	ADP
ajfa-8539	166	81	the	the	DET
ajfa-8539	166	82	announced	announce	VERB
ajfa-8539	166	83	financial	financial	ADJ
ajfa-8539	166	84	statements	statement	NOUN
ajfa-8539	166	85	.	.	PUNCT
ajfa-8539	167	1	al	al	PROPN
ajfa-8539	167	2	nawayseh	nawayseh	PROPN
ajfa-8539	167	3	,	,	PUNCT
ajfa-8539	167	4	(	(	PUNCT
ajfa-8539	167	5	2006	2006	NUM
ajfa-8539	167	6	)	)	PUNCT
ajfa-8539	167	7	studied	study	VERB
ajfa-8539	167	8	audit	audit	NOUN
ajfa-8539	167	9	quality	quality	NOUN
ajfa-8539	167	10	,	,	PUNCT
ajfa-8539	167	11	where	where	SCONJ
ajfa-8539	167	12	the	the	DET
ajfa-8539	167	13	purpose	purpose	NOUN
ajfa-8539	167	14	was	be	AUX
ajfa-8539	167	15	to	to	PART
ajfa-8539	167	16	identify	identify	VERB
ajfa-8539	167	17	the	the	DET
ajfa-8539	167	18	factors	factor	NOUN
ajfa-8539	167	19	affecting	affect	VERB
ajfa-8539	167	20	audit	audit	NOUN
ajfa-8539	167	21	quality	quality	NOUN
ajfa-8539	167	22	.	.	PUNCT
ajfa-8539	168	1	the	the	DET
ajfa-8539	168	2	sample	sample	NOUN
ajfa-8539	168	3	of	of	ADP
ajfa-8539	168	4	the	the	DET
ajfa-8539	168	5	study	study	NOUN
ajfa-8539	168	6	consisted	consist	VERB
ajfa-8539	168	7	of	of	ADP
ajfa-8539	168	8	62	62	NUM
ajfa-8539	168	9	auditors	auditor	NOUN
ajfa-8539	168	10	in	in	ADP
ajfa-8539	168	11	jordan	jordan	PROPN
ajfa-8539	168	12	.	.	PUNCT
ajfa-8539	169	1	the	the	DET
ajfa-8539	169	2	study	study	NOUN
ajfa-8539	169	3	finds	find	VERB
ajfa-8539	169	4	that	that	SCONJ
ajfa-8539	169	5	the	the	DET
ajfa-8539	169	6	factors	factor	NOUN
ajfa-8539	169	7	associated	associate	VERB
ajfa-8539	169	8	with	with	ADP
ajfa-8539	169	9	audit	audit	NOUN
ajfa-8539	169	10	team	team	NOUN
ajfa-8539	169	11	have	have	VERB
ajfa-8539	169	12	the	the	DET
ajfa-8539	169	13	strongest	strong	ADJ
ajfa-8539	169	14	effect	effect	NOUN
ajfa-8539	169	15	on	on	ADP
ajfa-8539	169	16	audit	audit	NOUN
ajfa-8539	169	17	quality	quality	NOUN
ajfa-8539	169	18	.	.	PUNCT
ajfa-8539	170	1	several	several	ADJ
ajfa-8539	170	2	factors	factor	NOUN
ajfa-8539	170	3	associated	associate	VERB
ajfa-8539	170	4	with	with	ADP
ajfa-8539	170	5	audit	audit	NOUN
ajfa-8539	170	6	team	team	NOUN
ajfa-8539	170	7	had	have	AUX
ajfa-8539	170	8	been	be	AUX
ajfa-8539	170	9	taken	take	VERB
ajfa-8539	170	10	in	in	ADP
ajfa-8539	170	11	consideration	consideration	NOUN
ajfa-8539	170	12	in	in	ADP
ajfa-8539	170	13	this	this	DET
ajfa-8539	170	14	study	study	NOUN
ajfa-8539	170	15	such	such	ADJ
ajfa-8539	170	16	as	as	ADP
ajfa-8539	170	17	,	,	PUNCT
ajfa-8539	170	18	knowledge	knowledge	NOUN
ajfa-8539	170	19	with	with	ADP
ajfa-8539	170	20	accounting	accounting	NOUN
ajfa-8539	170	21	standards	standard	NOUN
ajfa-8539	170	22	,	,	PUNCT
ajfa-8539	170	23	commitment	commitment	NOUN
ajfa-8539	170	24	to	to	ADP
ajfa-8539	170	25	audit	audit	NOUN
ajfa-8539	170	26	standards	standard	NOUN
ajfa-8539	170	27	,	,	PUNCT
ajfa-8539	170	28	interest	interest	NOUN
ajfa-8539	170	29	with	with	ADP
ajfa-8539	170	30	training	training	NOUN
ajfa-8539	170	31	and	and	CCONJ
ajfa-8539	170	32	continuous	continuous	ADJ
ajfa-8539	170	33	education	education	NOUN
ajfa-8539	170	34	,	,	PUNCT
ajfa-8539	170	35	and	and	CCONJ
ajfa-8539	170	36	the	the	DET
ajfa-8539	170	37	experience	experience	NOUN
ajfa-8539	170	38	of	of	ADP
ajfa-8539	170	39	audit	audit	NOUN
ajfa-8539	170	40	team	team	NOUN
ajfa-8539	170	41	.	.	PUNCT
ajfa-8539	171	1	audit	audit	NOUN
ajfa-8539	171	2	office	office	NOUN
ajfa-8539	171	3	size	size	NOUN
ajfa-8539	171	4	,	,	PUNCT
ajfa-8539	171	5	and	and	CCONJ
ajfa-8539	171	6	diversification	diversification	NOUN
ajfa-8539	171	7	of	of	ADP
ajfa-8539	171	8	services	service	NOUN
ajfa-8539	171	9	that	that	PRON
ajfa-8539	171	10	auditors	auditor	NOUN
ajfa-8539	171	11	provide	provide	VERB
ajfa-8539	171	12	to	to	ADP
ajfa-8539	171	13	clients	client	NOUN
ajfa-8539	171	14	,	,	PUNCT
ajfa-8539	171	15	had	have	AUX
ajfa-8539	171	16	been	be	AUX
ajfa-8539	171	17	found	find	VERB
ajfa-8539	171	18	with	with	ADP
ajfa-8539	171	19	no	no	DET
ajfa-8539	171	20	effect	effect	NOUN
ajfa-8539	171	21	on	on	ADP
ajfa-8539	171	22	audit	audit	NOUN
ajfa-8539	171	23	quality	quality	NOUN
ajfa-8539	171	24	.	.	PUNCT
ajfa-8539	172	1	tendeloo	tendeloo	NOUN
ajfa-8539	172	2	,	,	PUNCT
ajfa-8539	172	3	(	(	PUNCT
ajfa-8539	172	4	2005	2005	NUM
ajfa-8539	172	5	)	)	PUNCT
ajfa-8539	172	6	tested	test	VERB
ajfa-8539	172	7	whether	whether	SCONJ
ajfa-8539	172	8	a	a	DET
ajfa-8539	172	9	relationship	relationship	NOUN
ajfa-8539	172	10	exists	exist	VERB
ajfa-8539	172	11	between	between	ADP
ajfa-8539	172	12	audit	audit	NOUN
ajfa-8539	172	13	quality	quality	NOUN
ajfa-8539	172	14	and	and	CCONJ
ajfa-8539	172	15	earnings	earning	NOUN
ajfa-8539	172	16	management	management	NOUN
ajfa-8539	172	17	of	of	ADP
ajfa-8539	172	18	selected	select	VERB
ajfa-8539	172	19	business	business	NOUN
ajfa-8539	172	20	organizations	organization	NOUN
ajfa-8539	172	21	of	of	ADP
ajfa-8539	172	22	6	6	NUM
ajfa-8539	172	23	european	european	ADJ
ajfa-8539	172	24	countries	country	NOUN
ajfa-8539	172	25	.	.	PUNCT
ajfa-8539	173	1	a	a	DET
ajfa-8539	173	2	sample	sample	NOUN
ajfa-8539	173	3	consists	consist	VERB
ajfa-8539	173	4	of	of	ADP
ajfa-8539	173	5	120	120	NUM
ajfa-8539	173	6	firms	firm	NOUN
ajfa-8539	173	7	was	be	AUX
ajfa-8539	173	8	used	use	VERB
ajfa-8539	173	9	in	in	ADP
ajfa-8539	173	10	the	the	DET
ajfa-8539	173	11	study	study	NOUN
ajfa-8539	173	12	.	.	PUNCT
ajfa-8539	174	1	the	the	DET
ajfa-8539	174	2	study	study	NOUN
ajfa-8539	174	3	demonstrates	demonstrate	VERB
ajfa-8539	174	4	that	that	SCONJ
ajfa-8539	174	5	high	high	ADJ
ajfa-8539	174	6	audit	audit	NOUN
ajfa-8539	174	7	quality	quality	NOUN
ajfa-8539	174	8	limits	limit	VERB
ajfa-8539	174	9	the	the	DET
ajfa-8539	174	10	asian	asian	ADJ
ajfa-8539	174	11	journal	journal	NOUN
ajfa-8539	174	12	of	of	ADP
ajfa-8539	174	13	finance	finance	PROPN
ajfa-8539	174	14	&	&	CCONJ
ajfa-8539	174	15	accounting	accounting	PROPN
ajfa-8539	174	16	issn	issn	PROPN
ajfa-8539	174	17	1946	1946	NUM
ajfa-8539	174	18	-	-	PUNCT
ajfa-8539	174	19	052x	052x	NOUN
ajfa-8539	174	20	2015	2015	NUM
ajfa-8539	174	21	,	,	PUNCT
ajfa-8539	174	22	vol	vol	NOUN
ajfa-8539	174	23	.	.	PROPN
ajfa-8539	174	24	7	7	NUM
ajfa-8539	174	25	,	,	PUNCT
ajfa-8539	174	26	no	no	INTJ
ajfa-8539	174	27	.	.	NOUN
ajfa-8539	174	28	2	2	NUM
ajfa-8539	174	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	174	30	264	264	NUM
ajfa-8539	174	31	managements	management	NOUN
ajfa-8539	174	32	'	'	PART
ajfa-8539	174	33	practices	practice	NOUN
ajfa-8539	174	34	of	of	ADP
ajfa-8539	174	35	earnings	earning	NOUN
ajfa-8539	174	36	management	management	NOUN
ajfa-8539	174	37	,	,	PUNCT
ajfa-8539	174	38	and	and	CCONJ
ajfa-8539	174	39	these	these	DET
ajfa-8539	174	40	practices	practice	NOUN
ajfa-8539	174	41	are	be	AUX
ajfa-8539	174	42	rare	rare	ADJ
ajfa-8539	174	43	in	in	ADP
ajfa-8539	174	44	countries	country	NOUN
ajfa-8539	174	45	where	where	SCONJ
ajfa-8539	174	46	investors	investor	NOUN
ajfa-8539	174	47	'	'	PART
ajfa-8539	174	48	protection	protection	NOUN
ajfa-8539	174	49	laws	law	NOUN
ajfa-8539	174	50	are	be	AUX
ajfa-8539	174	51	valid	valid	ADJ
ajfa-8539	174	52	.	.	PUNCT
ajfa-8539	175	1	the	the	DET
ajfa-8539	175	2	objective	objective	NOUN
ajfa-8539	175	3	of	of	ADP
ajfa-8539	175	4	the	the	DET
ajfa-8539	175	5	study	study	NOUN
ajfa-8539	175	6	of	of	ADP
ajfa-8539	175	7	hodge	hodge	PROPN
ajfa-8539	175	8	,	,	PUNCT
ajfa-8539	175	9	(	(	PUNCT
ajfa-8539	175	10	2003	2003	NUM
ajfa-8539	175	11	)	)	PUNCT
ajfa-8539	175	12	was	be	AUX
ajfa-8539	175	13	to	to	PART
ajfa-8539	175	14	investigate	investigate	VERB
ajfa-8539	175	15	investors	investor	NOUN
ajfa-8539	175	16	images	image	NOUN
ajfa-8539	175	17	regarding	regard	VERB
ajfa-8539	175	18	earnings	earning	NOUN
ajfa-8539	175	19	quality	quality	NOUN
ajfa-8539	175	20	,	,	PUNCT
ajfa-8539	175	21	auditors	auditor	NOUN
ajfa-8539	175	22	'	'	PART
ajfa-8539	175	23	independence	independence	NOUN
ajfa-8539	175	24	,	,	PUNCT
ajfa-8539	175	25	and	and	CCONJ
ajfa-8539	175	26	benefits	benefit	NOUN
ajfa-8539	175	27	of	of	ADP
ajfa-8539	175	28	audited	audit	VERB
ajfa-8539	175	29	financial	financial	ADJ
ajfa-8539	175	30	information	information	NOUN
ajfa-8539	175	31	.	.	PUNCT
ajfa-8539	176	1	opinions	opinion	NOUN
ajfa-8539	176	2	of	of	ADP
ajfa-8539	176	3	414	414	NUM
ajfa-8539	176	4	individual	individual	ADJ
ajfa-8539	176	5	investors	investor	NOUN
ajfa-8539	176	6	were	be	AUX
ajfa-8539	176	7	surveyed	survey	VERB
ajfa-8539	176	8	regarding	regard	VERB
ajfa-8539	176	9	their	their	PRON
ajfa-8539	176	10	perception	perception	NOUN
ajfa-8539	176	11	of	of	ADP
ajfa-8539	176	12	earnings	earning	NOUN
ajfa-8539	176	13	quality	quality	NOUN
ajfa-8539	176	14	and	and	CCONJ
ajfa-8539	176	15	independency	independency	NOUN
ajfa-8539	176	16	of	of	ADP
ajfa-8539	176	17	auditors	auditor	NOUN
ajfa-8539	176	18	,	,	PUNCT
ajfa-8539	176	19	along	along	ADP
ajfa-8539	176	20	the	the	DET
ajfa-8539	176	21	period	period	NOUN
ajfa-8539	176	22	(	(	PUNCT
ajfa-8539	176	23	1990	1990	NUM
ajfa-8539	176	24	-	-	SYM
ajfa-8539	176	25	2000	2000	NUM
ajfa-8539	176	26	)	)	PUNCT
ajfa-8539	176	27	.	.	PUNCT
ajfa-8539	177	1	the	the	DET
ajfa-8539	177	2	conclusions	conclusion	NOUN
ajfa-8539	177	3	of	of	ADP
ajfa-8539	177	4	the	the	DET
ajfa-8539	177	5	study	study	NOUN
ajfa-8539	177	6	revealed	reveal	VERB
ajfa-8539	177	7	the	the	DET
ajfa-8539	177	8	doubts	doubt	NOUN
ajfa-8539	177	9	honesty	honesty	NOUN
ajfa-8539	177	10	of	of	ADP
ajfa-8539	177	11	security	security	NOUN
ajfa-8539	177	12	exchange	exchange	NOUN
ajfa-8539	177	13	commission	commission	NOUN
ajfa-8539	177	14	regarding	regard	VERB
ajfa-8539	177	15	the	the	DET
ajfa-8539	177	16	contradiction	contradiction	NOUN
ajfa-8539	177	17	between	between	ADP
ajfa-8539	177	18	earnings	earning	NOUN
ajfa-8539	177	19	quality	quality	NOUN
ajfa-8539	177	20	and	and	CCONJ
ajfa-8539	177	21	auditors	auditor	NOUN
ajfa-8539	177	22	independency	independency	VERB
ajfa-8539	177	23	over	over	ADP
ajfa-8539	177	24	the	the	DET
ajfa-8539	177	25	last	last	ADJ
ajfa-8539	177	26	10	10	NUM
ajfa-8539	177	27	years	year	NOUN
ajfa-8539	177	28	ago	ago	ADV
ajfa-8539	177	29	.	.	PUNCT
ajfa-8539	178	1	the	the	DET
ajfa-8539	178	2	study	study	NOUN
ajfa-8539	178	3	also	also	ADV
ajfa-8539	178	4	shows	show	VERB
ajfa-8539	178	5	that	that	SCONJ
ajfa-8539	178	6	lower	low	ADJ
ajfa-8539	178	7	perception	perception	NOUN
ajfa-8539	178	8	to	to	ADP
ajfa-8539	178	9	earnings	earning	NOUN
ajfa-8539	178	10	quality	quality	NOUN
ajfa-8539	178	11	impose	impose	VERB
ajfa-8539	178	12	investors	investor	NOUN
ajfa-8539	178	13	to	to	PART
ajfa-8539	178	14	make	make	VERB
ajfa-8539	178	15	more	more	ADV
ajfa-8539	178	16	accurate	accurate	ADJ
ajfa-8539	178	17	tests	test	NOUN
ajfa-8539	178	18	for	for	ADP
ajfa-8539	178	19	financial	financial	ADJ
ajfa-8539	178	20	statements	statement	NOUN
ajfa-8539	178	21	,	,	PUNCT
ajfa-8539	178	22	and	and	CCONJ
ajfa-8539	178	23	more	more	ADJ
ajfa-8539	178	24	focus	focus	NOUN
ajfa-8539	178	25	on	on	ADP
ajfa-8539	178	26	making	make	VERB
ajfa-8539	178	27	more	more	ADJ
ajfa-8539	178	28	analysis	analysis	NOUN
ajfa-8539	178	29	for	for	ADP
ajfa-8539	178	30	financial	financial	ADJ
ajfa-8539	178	31	information	information	NOUN
ajfa-8539	178	32	.	.	PUNCT
ajfa-8539	179	1	moreover	moreover	ADV
ajfa-8539	179	2	,	,	PUNCT
ajfa-8539	179	3	the	the	DET
ajfa-8539	179	4	conflict	conflict	NOUN
ajfa-8539	179	5	of	of	ADP
ajfa-8539	179	6	financial	financial	ADJ
ajfa-8539	179	7	statement	statement	NOUN
ajfa-8539	179	8	reliability	reliability	NOUN
ajfa-8539	179	9	is	be	AUX
ajfa-8539	179	10	due	due	ADJ
ajfa-8539	179	11	for	for	ADP
ajfa-8539	179	12	conflict	conflict	NOUN
ajfa-8539	179	13	in	in	ADP
ajfa-8539	179	14	auditors	auditor	NOUN
ajfa-8539	179	15	'	'	PART
ajfa-8539	179	16	independency	independency	NOUN
ajfa-8539	179	17	.	.	PUNCT
ajfa-8539	179	18	.	.	PUNCT
ajfa-8539	180	1	based	base	VERB
ajfa-8539	180	2	on	on	ADP
ajfa-8539	180	3	the	the	DET
ajfa-8539	180	4	above	above	ADV
ajfa-8539	180	5	mentioned	mention	VERB
ajfa-8539	180	6	related	relate	VERB
ajfa-8539	180	7	prior	prior	ADJ
ajfa-8539	180	8	researches	research	NOUN
ajfa-8539	180	9	regarding	regard	VERB
ajfa-8539	180	10	the	the	DET
ajfa-8539	180	11	effect	effect	NOUN
ajfa-8539	180	12	of	of	ADP
ajfa-8539	180	13	audit	audit	NOUN
ajfa-8539	180	14	quality	quality	NOUN
ajfa-8539	180	15	on	on	ADP
ajfa-8539	180	16	earnings	earning	NOUN
ajfa-8539	180	17	quality	quality	NOUN
ajfa-8539	180	18	,	,	PUNCT
ajfa-8539	180	19	the	the	DET
ajfa-8539	180	20	effect	effect	NOUN
ajfa-8539	180	21	of	of	ADP
ajfa-8539	180	22	audit	audit	NOUN
ajfa-8539	180	23	quality	quality	NOUN
ajfa-8539	180	24	features	feature	NOUN
ajfa-8539	180	25	on	on	ADP
ajfa-8539	180	26	enhancing	enhance	VERB
ajfa-8539	180	27	earnings	earning	NOUN
ajfa-8539	180	28	quality	quality	NOUN
ajfa-8539	180	29	of	of	ADP
ajfa-8539	180	30	listed	list	VERB
ajfa-8539	180	31	manufacturing	manufacturing	NOUN
ajfa-8539	180	32	firms	firm	NOUN
ajfa-8539	180	33	at	at	ADP
ajfa-8539	180	34	ase	ase	PROPN
ajfa-8539	180	35	,	,	PUNCT
ajfa-8539	180	36	had	have	AUX
ajfa-8539	180	37	been	be	AUX
ajfa-8539	180	38	investigated	investigate	VERB
ajfa-8539	180	39	here	here	ADV
ajfa-8539	180	40	in	in	ADP
ajfa-8539	180	41	this	this	DET
ajfa-8539	180	42	study	study	NOUN
ajfa-8539	180	43	.	.	PUNCT
ajfa-8539	181	1	the	the	DET
ajfa-8539	181	2	study	study	NOUN
ajfa-8539	181	3	is	be	AUX
ajfa-8539	181	4	made	make	VERB
ajfa-8539	181	5	next	next	ADJ
ajfa-8539	181	6	to	to	ADP
ajfa-8539	181	7	the	the	DET
ajfa-8539	181	8	occurrence	occurrence	NOUN
ajfa-8539	181	9	of	of	ADP
ajfa-8539	181	10	many	many	ADJ
ajfa-8539	181	11	events	event	NOUN
ajfa-8539	181	12	that	that	PRON
ajfa-8539	181	13	may	may	AUX
ajfa-8539	181	14	affect	affect	VERB
ajfa-8539	181	15	the	the	DET
ajfa-8539	181	16	going	go	VERB
ajfa-8539	181	17	concern	concern	NOUN
ajfa-8539	181	18	of	of	ADP
ajfa-8539	181	19	many	many	ADJ
ajfa-8539	181	20	firms	firm	NOUN
ajfa-8539	181	21	,	,	PUNCT
ajfa-8539	181	22	such	such	ADJ
ajfa-8539	181	23	as	as	ADP
ajfa-8539	181	24	the	the	DET
ajfa-8539	181	25	global	global	ADJ
ajfa-8539	181	26	financial	financial	ADJ
ajfa-8539	181	27	crisis	crisis	NOUN
ajfa-8539	181	28	occurred	occur	VERB
ajfa-8539	181	29	on	on	ADP
ajfa-8539	181	30	2008	2008	NUM
ajfa-8539	181	31	and	and	CCONJ
ajfa-8539	181	32	its	its	PRON
ajfa-8539	181	33	effects	effect	NOUN
ajfa-8539	181	34	on	on	ADP
ajfa-8539	181	35	firms	firm	NOUN
ajfa-8539	181	36	.	.	PUNCT
ajfa-8539	182	1	in	in	ADP
ajfa-8539	182	2	addition	addition	NOUN
ajfa-8539	182	3	,	,	PUNCT
ajfa-8539	182	4	the	the	DET
ajfa-8539	182	5	study	study	NOUN
ajfa-8539	182	6	comes	come	VERB
ajfa-8539	182	7	next	next	ADV
ajfa-8539	182	8	to	to	ADP
ajfa-8539	182	9	enforcing	enforce	VERB
ajfa-8539	182	10	jordanian	jordanian	ADJ
ajfa-8539	182	11	shareholding	shareholding	NOUN
ajfa-8539	182	12	firms	firm	NOUN
ajfa-8539	182	13	to	to	PART
ajfa-8539	182	14	apply	apply	VERB
ajfa-8539	182	15	the	the	DET
ajfa-8539	182	16	principles	principle	NOUN
ajfa-8539	182	17	of	of	ADP
ajfa-8539	182	18	corporate	corporate	ADJ
ajfa-8539	182	19	governance	governance	NOUN
ajfa-8539	182	20	by	by	ADP
ajfa-8539	182	21	the	the	DET
ajfa-8539	182	22	starting	starting	NOUN
ajfa-8539	182	23	of	of	ADP
ajfa-8539	182	24	2009	2009	NUM
ajfa-8539	182	25	.	.	PUNCT
ajfa-8539	183	1	the	the	DET
ajfa-8539	183	2	study	study	NOUN
ajfa-8539	183	3	is	be	AUX
ajfa-8539	183	4	distinguished	distinguish	VERB
ajfa-8539	183	5	from	from	ADP
ajfa-8539	183	6	prior	prior	ADJ
ajfa-8539	183	7	researches	research	NOUN
ajfa-8539	183	8	through	through	ADP
ajfa-8539	183	9	its	its	PRON
ajfa-8539	183	10	measurement	measurement	NOUN
ajfa-8539	183	11	of	of	ADP
ajfa-8539	183	12	the	the	DET
ajfa-8539	183	13	joint	joint	ADJ
ajfa-8539	183	14	effect	effect	NOUN
ajfa-8539	183	15	of	of	ADP
ajfa-8539	183	16	audit	audit	NOUN
ajfa-8539	183	17	quality	quality	NOUN
ajfa-8539	183	18	features	feature	NOUN
ajfa-8539	183	19	,	,	PUNCT
ajfa-8539	183	20	in	in	ADP
ajfa-8539	183	21	an	an	DET
ajfa-8539	183	22	individual	individual	ADJ
ajfa-8539	183	23	and	and	CCONJ
ajfa-8539	183	24	grouping	group	VERB
ajfa-8539	183	25	forms	form	NOUN
ajfa-8539	183	26	,	,	PUNCT
ajfa-8539	183	27	in	in	ADP
ajfa-8539	183	28	enhancing	enhance	VERB
ajfa-8539	183	29	earnings	earning	NOUN
ajfa-8539	183	30	quality	quality	NOUN
ajfa-8539	183	31	,	,	PUNCT
ajfa-8539	183	32	where	where	SCONJ
ajfa-8539	183	33	this	this	DET
ajfa-8539	183	34	test	test	NOUN
ajfa-8539	183	35	had	have	AUX
ajfa-8539	183	36	not	not	PART
ajfa-8539	183	37	been	be	AUX
ajfa-8539	183	38	used	use	VERB
ajfa-8539	183	39	in	in	ADP
ajfa-8539	183	40	any	any	PRON
ajfa-8539	183	41	of	of	ADP
ajfa-8539	183	42	prior	prior	ADJ
ajfa-8539	183	43	researches	research	NOUN
ajfa-8539	183	44	.	.	PUNCT
ajfa-8539	184	1	4	4	X
ajfa-8539	184	2	.	.	X
ajfa-8539	184	3	hypotheses	hypothesis	NOUN
ajfa-8539	184	4	of	of	ADP
ajfa-8539	184	5	the	the	DET
ajfa-8539	184	6	study	study	NOUN
ajfa-8539	184	7	based	base	VERB
ajfa-8539	184	8	on	on	ADP
ajfa-8539	184	9	the	the	DET
ajfa-8539	184	10	survey	survey	NOUN
ajfa-8539	184	11	made	make	VERB
ajfa-8539	184	12	of	of	ADP
ajfa-8539	184	13	the	the	DET
ajfa-8539	184	14	related	relate	VERB
ajfa-8539	184	15	literature	literature	NOUN
ajfa-8539	184	16	and	and	CCONJ
ajfa-8539	184	17	prior	prior	ADJ
ajfa-8539	184	18	researches	research	NOUN
ajfa-8539	184	19	of	of	ADP
ajfa-8539	184	20	audit	audit	NOUN
ajfa-8539	184	21	quality	quality	NOUN
ajfa-8539	184	22	and	and	CCONJ
ajfa-8539	184	23	earnings	earning	NOUN
ajfa-8539	184	24	quality	quality	NOUN
ajfa-8539	184	25	,	,	PUNCT
ajfa-8539	184	26	the	the	DET
ajfa-8539	184	27	hypotheses	hypothesis	NOUN
ajfa-8539	184	28	are	be	AUX
ajfa-8539	184	29	as	as	SCONJ
ajfa-8539	184	30	follows	follow	VERB
ajfa-8539	184	31	:	:	PUNCT
ajfa-8539	184	32	ho1	ho1	NOUN
ajfa-8539	184	33	:	:	PUNCT
ajfa-8539	184	34	there	there	PRON
ajfa-8539	184	35	is	be	VERB
ajfa-8539	184	36	no	no	DET
ajfa-8539	184	37	statistical	statistical	ADJ
ajfa-8539	184	38	significance	significance	NOUN
ajfa-8539	184	39	of	of	ADP
ajfa-8539	184	40	audit	audit	NOUN
ajfa-8539	184	41	quality	quality	NOUN
ajfa-8539	184	42	existence	existence	NOUN
ajfa-8539	184	43	for	for	ADP
ajfa-8539	184	44	audit	audit	NOUN
ajfa-8539	184	45	offices	office	NOUN
ajfa-8539	184	46	that	that	PRON
ajfa-8539	184	47	perform	perform	VERB
ajfa-8539	184	48	audit	audit	NOUN
ajfa-8539	184	49	services	service	NOUN
ajfa-8539	184	50	of	of	ADP
ajfa-8539	184	51	listed	list	VERB
ajfa-8539	184	52	manufacturing	manufacturing	NOUN
ajfa-8539	184	53	firms	firm	NOUN
ajfa-8539	184	54	in	in	ADP
ajfa-8539	184	55	ase	ase	PROPN
ajfa-8539	184	56	.	.	PUNCT
ajfa-8539	185	1	ho2	ho2	PROPN
ajfa-8539	185	2	:	:	PUNCT
ajfa-8539	185	3	there	there	PRON
ajfa-8539	185	4	is	be	VERB
ajfa-8539	185	5	no	no	DET
ajfa-8539	185	6	statistical	statistical	ADJ
ajfa-8539	185	7	significance	significance	NOUN
ajfa-8539	185	8	for	for	ADP
ajfa-8539	185	9	the	the	DET
ajfa-8539	185	10	existence	existence	NOUN
ajfa-8539	185	11	of	of	ADP
ajfa-8539	185	12	quality	quality	NOUN
ajfa-8539	185	13	of	of	ADP
ajfa-8539	185	14	the	the	DET
ajfa-8539	185	15	reported	report	VERB
ajfa-8539	185	16	earnings	earning	NOUN
ajfa-8539	185	17	by	by	ADP
ajfa-8539	185	18	listed	list	VERB
ajfa-8539	185	19	manufacturing	manufacturing	NOUN
ajfa-8539	185	20	firms	firm	NOUN
ajfa-8539	185	21	in	in	ADP
ajfa-8539	185	22	ase	ase	PROPN
ajfa-8539	185	23	.	.	PROPN
ajfa-8539	185	24	ho3	ho3	PROPN
ajfa-8539	185	25	:	:	PUNCT
ajfa-8539	185	26	there	there	PRON
ajfa-8539	185	27	is	be	VERB
ajfa-8539	185	28	no	no	DET
ajfa-8539	185	29	statistical	statistical	ADJ
ajfa-8539	185	30	significance	significance	NOUN
ajfa-8539	185	31	of	of	ADP
ajfa-8539	185	32	audit	audit	NOUN
ajfa-8539	185	33	quality	quality	NOUN
ajfa-8539	185	34	features	feature	NOUN
ajfa-8539	185	35	in	in	ADP
ajfa-8539	185	36	enhancing	enhance	VERB
ajfa-8539	185	37	the	the	DET
ajfa-8539	185	38	quality	quality	NOUN
ajfa-8539	185	39	of	of	ADP
ajfa-8539	185	40	earning	earn	VERB
ajfa-8539	185	41	quality	quality	NOUN
ajfa-8539	185	42	of	of	ADP
ajfa-8539	185	43	listed	list	VERB
ajfa-8539	185	44	manufacturing	manufacturing	NOUN
ajfa-8539	185	45	firms	firm	NOUN
ajfa-8539	185	46	in	in	ADP
ajfa-8539	185	47	ase	ase	PROPN
ajfa-8539	185	48	.	.	PUNCT
ajfa-8539	186	1	in	in	ADP
ajfa-8539	186	2	order	order	NOUN
ajfa-8539	186	3	to	to	PART
ajfa-8539	186	4	be	be	AUX
ajfa-8539	186	5	tested	test	VERB
ajfa-8539	186	6	,	,	PUNCT
ajfa-8539	186	7	this	this	DET
ajfa-8539	186	8	hypothesis	hypothesis	NOUN
ajfa-8539	186	9	is	be	AUX
ajfa-8539	186	10	divided	divide	VERB
ajfa-8539	186	11	into	into	ADP
ajfa-8539	186	12	5	5	NUM
ajfa-8539	186	13	sub	sub	NOUN
ajfa-8539	186	14	-	-	NOUN
ajfa-8539	186	15	hypotheses	hypothesis	NOUN
ajfa-8539	186	16	as	as	SCONJ
ajfa-8539	186	17	follows	follow	VERB
ajfa-8539	186	18	.	.	PUNCT
ajfa-8539	187	1	ho31	ho31	PROPN
ajfa-8539	187	2	:	:	PUNCT
ajfa-8539	187	3	audit	audit	NOUN
ajfa-8539	187	4	office	office	NOUN
ajfa-8539	187	5	size	size	NOUN
ajfa-8539	187	6	does	do	AUX
ajfa-8539	187	7	not	not	PART
ajfa-8539	187	8	contribute	contribute	VERB
ajfa-8539	187	9	in	in	ADP
ajfa-8539	187	10	enhancing	enhance	VERB
ajfa-8539	187	11	the	the	DET
ajfa-8539	187	12	quality	quality	NOUN
ajfa-8539	187	13	of	of	ADP
ajfa-8539	187	14	reported	report	VERB
ajfa-8539	187	15	earnings	earning	NOUN
ajfa-8539	187	16	of	of	ADP
ajfa-8539	187	17	the	the	DET
ajfa-8539	187	18	no	no	DET
ajfa-8539	187	19	listed	list	VERB
ajfa-8539	187	20	manufacturing	manufacturing	NOUN
ajfa-8539	187	21	firms	firm	NOUN
ajfa-8539	187	22	in	in	ADP
ajfa-8539	187	23	ase	ase	PROPN
ajfa-8539	187	24	.	.	PUNCT
ajfa-8539	188	1	ho32	ho32	PROPN
ajfa-8539	188	2	:	:	PUNCT
ajfa-8539	188	3	client	client	NOUN
ajfa-8539	188	4	's	's	PART
ajfa-8539	188	5	retention	retention	NOUN
ajfa-8539	188	6	period	period	NOUN
ajfa-8539	188	7	by	by	ADP
ajfa-8539	188	8	audit	audit	NOUN
ajfa-8539	188	9	offices	office	NOUN
ajfa-8539	188	10	has	have	VERB
ajfa-8539	188	11	no	no	DET
ajfa-8539	188	12	contribution	contribution	NOUN
ajfa-8539	188	13	in	in	ADP
ajfa-8539	188	14	enhancing	enhance	VERB
ajfa-8539	188	15	the	the	DET
ajfa-8539	188	16	quality	quality	NOUN
ajfa-8539	188	17	of	of	ADP
ajfa-8539	188	18	earnings	earning	NOUN
ajfa-8539	188	19	of	of	ADP
ajfa-8539	188	20	the	the	DET
ajfa-8539	188	21	listed	list	VERB
ajfa-8539	188	22	manufacturing	manufacturing	NOUN
ajfa-8539	188	23	firms	firm	NOUN
ajfa-8539	188	24	in	in	ADP
ajfa-8539	188	25	ase	ase	PROPN
ajfa-8539	188	26	.	.	PUNCT
ajfa-8539	189	1	ho33	ho33	NOUN
ajfa-8539	189	2	:	:	PUNCT
ajfa-8539	189	3	the	the	DET
ajfa-8539	189	4	type	type	NOUN
ajfa-8539	189	5	of	of	ADP
ajfa-8539	189	6	an	an	DET
ajfa-8539	189	7	auditor	auditor	NOUN
ajfa-8539	189	8	's	's	PART
ajfa-8539	189	9	opinion	opinion	NOUN
ajfa-8539	189	10	has	have	VERB
ajfa-8539	189	11	no	no	DET
ajfa-8539	189	12	effect	effect	NOUN
ajfa-8539	189	13	in	in	ADP
ajfa-8539	189	14	enhancing	enhance	VERB
ajfa-8539	189	15	the	the	DET
ajfa-8539	189	16	quality	quality	NOUN
ajfa-8539	189	17	of	of	ADP
ajfa-8539	189	18	earnings	earning	NOUN
ajfa-8539	189	19	of	of	ADP
ajfa-8539	189	20	listed	list	VERB
ajfa-8539	189	21	manufacturing	manufacturing	NOUN
ajfa-8539	189	22	firms	firm	NOUN
ajfa-8539	189	23	in	in	ADP
ajfa-8539	189	24	ase	ase	PROPN
ajfa-8539	189	25	.	.	PROPN
ajfa-8539	189	26	asian	asian	PROPN
ajfa-8539	189	27	journal	journal	PROPN
ajfa-8539	189	28	of	of	ADP
ajfa-8539	189	29	finance	finance	PROPN
ajfa-8539	189	30	&	&	CCONJ
ajfa-8539	189	31	accounting	accounting	PROPN
ajfa-8539	189	32	issn	issn	PROPN
ajfa-8539	189	33	1946	1946	NUM
ajfa-8539	189	34	-	-	PUNCT
ajfa-8539	189	35	052x	052x	NOUN
ajfa-8539	189	36	2015	2015	NUM
ajfa-8539	189	37	,	,	PUNCT
ajfa-8539	189	38	vol	vol	NOUN
ajfa-8539	189	39	.	.	PROPN
ajfa-8539	189	40	7	7	NUM
ajfa-8539	189	41	,	,	PUNCT
ajfa-8539	189	42	no	no	INTJ
ajfa-8539	189	43	.	.	NOUN
ajfa-8539	189	44	2	2	NUM
ajfa-8539	189	45	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-8539	189	46	265	265	NUM
ajfa-8539	190	1	ho34	ho34	PROPN
ajfa-8539	190	2	:	:	PUNCT
ajfa-8539	190	3	an	an	DET
ajfa-8539	190	4	auditor	auditor	NOUN
ajfa-8539	190	5	's	's	PART
ajfa-8539	190	6	experience	experience	NOUN
ajfa-8539	190	7	with	with	ADP
ajfa-8539	190	8	the	the	DET
ajfa-8539	190	9	client	client	NOUN
ajfa-8539	190	10	's	's	PART
ajfa-8539	190	11	industry	industry	NOUN
ajfa-8539	190	12	does	do	AUX
ajfa-8539	190	13	not	not	PART
ajfa-8539	190	14	contribute	contribute	VERB
ajfa-8539	190	15	in	in	ADP
ajfa-8539	190	16	enhancing	enhance	VERB
ajfa-8539	190	17	the	the	DET
ajfa-8539	190	18	quality	quality	NOUN
ajfa-8539	190	19	of	of	ADP
ajfa-8539	190	20	the	the	DET
ajfa-8539	190	21	reported	report	VERB
ajfa-8539	190	22	earnings	earning	NOUN
ajfa-8539	190	23	by	by	ADP
ajfa-8539	190	24	the	the	DET
ajfa-8539	190	25	listed	list	VERB
ajfa-8539	190	26	manufacturing	manufacturing	NOUN
ajfa-8539	190	27	firms	firm	NOUN
ajfa-8539	190	28	in	in	ADP
ajfa-8539	190	29	ase	ase	PROPN
ajfa-8539	190	30	.	.	PUNCT
ajfa-8539	191	1	ho35	ho35	PROPN
ajfa-8539	191	2	:	:	PUNCT
ajfa-8539	191	3	an	an	DET
ajfa-8539	191	4	auditor	auditor	NOUN
ajfa-8539	191	5	's	's	PART
ajfa-8539	191	6	fee	fee	NOUN
ajfa-8539	191	7	has	have	VERB
ajfa-8539	191	8	no	no	DET
ajfa-8539	191	9	contribution	contribution	NOUN
ajfa-8539	191	10	in	in	ADP
ajfa-8539	191	11	enhancing	enhance	VERB
ajfa-8539	191	12	the	the	DET
ajfa-8539	191	13	quality	quality	NOUN
ajfa-8539	191	14	of	of	ADP
ajfa-8539	191	15	reported	report	VERB
ajfa-8539	191	16	earnings	earning	NOUN
ajfa-8539	191	17	by	by	ADP
ajfa-8539	191	18	the	the	DET
ajfa-8539	191	19	listed	list	VERB
ajfa-8539	191	20	manufacturing	manufacturing	NOUN
ajfa-8539	191	21	firms	firm	NOUN
ajfa-8539	191	22	in	in	ADP
ajfa-8539	191	23	ase	ase	PROPN
ajfa-8539	191	24	.	.	PROPN
ajfa-8539	191	25	5	5	NUM
ajfa-8539	191	26	.	.	X
ajfa-8539	191	27	methodology	methodology	NOUN
ajfa-8539	191	28	the	the	DET
ajfa-8539	191	29	population	population	NOUN
ajfa-8539	191	30	of	of	ADP
ajfa-8539	191	31	the	the	DET
ajfa-8539	191	32	study	study	NOUN
ajfa-8539	191	33	includes	include	VERB
ajfa-8539	191	34	all	all	DET
ajfa-8539	191	35	manufacturing	manufacture	VERB
ajfa-8539	191	36	listed	list	VERB
ajfa-8539	191	37	firms	firm	NOUN
ajfa-8539	191	38	in	in	ADP
ajfa-8539	191	39	ase	ase	PROPN
ajfa-8539	191	40	.	.	PROPN
ajfa-8539	191	41	number	number	NOUN
ajfa-8539	191	42	of	of	ADP
ajfa-8539	191	43	listed	list	VERB
ajfa-8539	191	44	manufacturing	manufacturing	NOUN
ajfa-8539	191	45	firms	firm	NOUN
ajfa-8539	191	46	in	in	ADP
ajfa-8539	191	47	ase	ase	PROPN
ajfa-8539	191	48	is	be	AUX
ajfa-8539	191	49	68	68	NUM
ajfa-8539	191	50	firms	firm	NOUN
ajfa-8539	191	51	,	,	PUNCT
ajfa-8539	191	52	by	by	ADP
ajfa-8539	191	53	the	the	DET
ajfa-8539	191	54	end	end	NOUN
ajfa-8539	191	55	of	of	ADP
ajfa-8539	191	56	2013	2013	NUM
ajfa-8539	191	57	.	.	PUNCT
ajfa-8539	192	1	a	a	DET
ajfa-8539	192	2	portion	portion	NOUN
ajfa-8539	192	3	of	of	ADP
ajfa-8539	192	4	needed	need	VERB
ajfa-8539	192	5	data	datum	NOUN
ajfa-8539	192	6	for	for	ADP
ajfa-8539	192	7	the	the	DET
ajfa-8539	192	8	measurement	measurement	NOUN
ajfa-8539	192	9	of	of	ADP
ajfa-8539	192	10	the	the	DET
ajfa-8539	192	11	study	study	NOUN
ajfa-8539	192	12	variables	variable	NOUN
ajfa-8539	192	13	requires	require	VERB
ajfa-8539	192	14	the	the	DET
ajfa-8539	192	15	availability	availability	NOUN
ajfa-8539	192	16	of	of	ADP
ajfa-8539	192	17	data	datum	NOUN
ajfa-8539	192	18	one	one	NUM
ajfa-8539	192	19	year	year	NOUN
ajfa-8539	192	20	before	before	ADP
ajfa-8539	192	21	the	the	DET
ajfa-8539	192	22	period	period	NOUN
ajfa-8539	192	23	of	of	ADP
ajfa-8539	192	24	the	the	DET
ajfa-8539	192	25	study	study	NOUN
ajfa-8539	192	26	,	,	PUNCT
ajfa-8539	192	27	which	which	PRON
ajfa-8539	192	28	is	be	AUX
ajfa-8539	192	29	extended	extend	VERB
ajfa-8539	192	30	over	over	ADP
ajfa-8539	192	31	the	the	DET
ajfa-8539	192	32	period	period	NOUN
ajfa-8539	192	33	2009	2009	NUM
ajfa-8539	192	34	-	-	SYM
ajfa-8539	192	35	2013	2013	NUM
ajfa-8539	192	36	.	.	PUNCT
ajfa-8539	193	1	number	number	NOUN
ajfa-8539	193	2	of	of	ADP
ajfa-8539	193	3	observations	observation	NOUN
ajfa-8539	193	4	that	that	PRON
ajfa-8539	193	5	were	be	AUX
ajfa-8539	193	6	subject	subject	ADJ
ajfa-8539	193	7	to	to	ADP
ajfa-8539	193	8	analysis	analysis	NOUN
ajfa-8539	193	9	is	be	AUX
ajfa-8539	193	10	225	225	NUM
ajfa-8539	193	11	,	,	PUNCT
ajfa-8539	193	12	attributed	attribute	VERB
ajfa-8539	193	13	to	to	ADP
ajfa-8539	193	14	45	45	NUM
ajfa-8539	193	15	listed	list	VERB
ajfa-8539	193	16	manufacturing	manufacturing	NOUN
ajfa-8539	193	17	firms	firm	NOUN
ajfa-8539	193	18	in	in	ADP
ajfa-8539	193	19	ase	ase	NOUN
ajfa-8539	193	20	for	for	ADP
ajfa-8539	193	21	5	5	NUM
ajfa-8539	193	22	year	year	NOUN
ajfa-8539	193	23	period	period	NOUN
ajfa-8539	193	24	,	,	PUNCT
ajfa-8539	193	25	so	so	CCONJ
ajfa-8539	193	26	this	this	PRON
ajfa-8539	193	27	composes	compose	VERB
ajfa-8539	193	28	67	67	NUM
ajfa-8539	193	29	percent	percent	NOUN
ajfa-8539	193	30	from	from	ADP
ajfa-8539	193	31	the	the	DET
ajfa-8539	193	32	total	total	ADJ
ajfa-8539	193	33	population	population	NOUN
ajfa-8539	193	34	of	of	ADP
ajfa-8539	193	35	the	the	DET
ajfa-8539	193	36	study	study	NOUN
ajfa-8539	193	37	.	.	PUNCT
ajfa-8539	194	1	actually	actually	ADV
ajfa-8539	194	2	,	,	PUNCT
ajfa-8539	194	3	two	two	NUM
ajfa-8539	194	4	terms	term	NOUN
ajfa-8539	194	5	should	should	AUX
ajfa-8539	194	6	be	be	AUX
ajfa-8539	194	7	available	available	ADJ
ajfa-8539	194	8	in	in	ADP
ajfa-8539	194	9	a	a	DET
ajfa-8539	194	10	firm	firm	NOUN
ajfa-8539	194	11	in	in	SCONJ
ajfa-8539	194	12	order	order	NOUN
ajfa-8539	194	13	to	to	PART
ajfa-8539	194	14	be	be	AUX
ajfa-8539	194	15	included	include	VERB
ajfa-8539	194	16	in	in	ADP
ajfa-8539	194	17	the	the	DET
ajfa-8539	194	18	sample	sample	NOUN
ajfa-8539	194	19	.	.	PUNCT
ajfa-8539	195	1	first	first	ADV
ajfa-8539	195	2	,	,	PUNCT
ajfa-8539	195	3	all	all	DET
ajfa-8539	195	4	needed	need	VERB
ajfa-8539	195	5	data	datum	NOUN
ajfa-8539	195	6	regarding	regard	VERB
ajfa-8539	195	7	the	the	DET
ajfa-8539	195	8	firm	firm	NOUN
ajfa-8539	195	9	should	should	AUX
ajfa-8539	195	10	be	be	AUX
ajfa-8539	195	11	available	available	ADJ
ajfa-8539	195	12	;	;	PUNCT
ajfa-8539	195	13	whereas	whereas	SCONJ
ajfa-8539	195	14	the	the	DET
ajfa-8539	195	15	second	second	NOUN
ajfa-8539	195	16	is	be	AUX
ajfa-8539	195	17	that	that	SCONJ
ajfa-8539	195	18	the	the	DET
ajfa-8539	195	19	firm	firm	NOUN
ajfa-8539	195	20	was	be	AUX
ajfa-8539	195	21	not	not	PART
ajfa-8539	195	22	stopped	stop	VERB
ajfa-8539	195	23	or	or	CCONJ
ajfa-8539	195	24	merged	merge	VERB
ajfa-8539	195	25	with	with	ADP
ajfa-8539	195	26	other	other	ADJ
ajfa-8539	195	27	entity	entity	NOUN
ajfa-8539	195	28	during	during	ADP
ajfa-8539	195	29	the	the	DET
ajfa-8539	195	30	period	period	NOUN
ajfa-8539	195	31	of	of	ADP
ajfa-8539	195	32	the	the	DET
ajfa-8539	195	33	study	study	NOUN
ajfa-8539	195	34	.	.	PUNCT
ajfa-8539	196	1	based	base	VERB
ajfa-8539	196	2	on	on	ADP
ajfa-8539	196	3	the	the	DET
ajfa-8539	196	4	literature	literature	NOUN
ajfa-8539	196	5	,	,	PUNCT
ajfa-8539	196	6	one	one	NUM
ajfa-8539	196	7	method	method	NOUN
ajfa-8539	196	8	for	for	ADP
ajfa-8539	196	9	measuring	measure	VERB
ajfa-8539	196	10	earnings	earning	NOUN
ajfa-8539	196	11	quality	quality	NOUN
ajfa-8539	196	12	is	be	AUX
ajfa-8539	196	13	through	through	ADP
ajfa-8539	196	14	the	the	DET
ajfa-8539	196	15	continuity	continuity	NOUN
ajfa-8539	196	16	of	of	ADP
ajfa-8539	196	17	these	these	DET
ajfa-8539	196	18	earnings	earning	NOUN
ajfa-8539	196	19	,	,	PUNCT
ajfa-8539	196	20	because	because	SCONJ
ajfa-8539	196	21	quality	quality	NOUN
ajfa-8539	196	22	of	of	ADP
ajfa-8539	196	23	earnings	earning	NOUN
ajfa-8539	196	24	increases	increase	NOUN
ajfa-8539	196	25	when	when	SCONJ
ajfa-8539	196	26	these	these	DET
ajfa-8539	196	27	earnings	earning	NOUN
ajfa-8539	196	28	has	have	VERB
ajfa-8539	196	29	the	the	DET
ajfa-8539	196	30	characteristic	characteristic	NOUN
ajfa-8539	196	31	of	of	ADP
ajfa-8539	196	32	continuity	continuity	NOUN
ajfa-8539	196	33	,	,	PUNCT
ajfa-8539	196	34	which	which	PRON
ajfa-8539	196	35	means	mean	VERB
ajfa-8539	196	36	that	that	SCONJ
ajfa-8539	196	37	current	current	ADJ
ajfa-8539	196	38	earnings	earning	NOUN
ajfa-8539	196	39	can	can	AUX
ajfa-8539	196	40	be	be	AUX
ajfa-8539	196	41	used	use	VERB
ajfa-8539	196	42	for	for	ADP
ajfa-8539	196	43	the	the	DET
ajfa-8539	196	44	estimation	estimation	NOUN
ajfa-8539	196	45	of	of	ADP
ajfa-8539	196	46	future	future	ADJ
ajfa-8539	196	47	earnings	earning	NOUN
ajfa-8539	196	48	,	,	PUNCT
ajfa-8539	196	49	where	where	SCONJ
ajfa-8539	196	50	earnings	earning	NOUN
ajfa-8539	196	51	continuity	continuity	NOUN
ajfa-8539	196	52	means	mean	VERB
ajfa-8539	196	53	the	the	DET
ajfa-8539	196	54	association	association	NOUN
ajfa-8539	196	55	of	of	ADP
ajfa-8539	196	56	future	future	ADJ
ajfa-8539	196	57	earnings	earning	NOUN
ajfa-8539	196	58	with	with	ADP
ajfa-8539	196	59	current	current	ADJ
ajfa-8539	196	60	earnings	earning	NOUN
ajfa-8539	196	61	.	.	PUNCT
ajfa-8539	197	1	earnings	earning	NOUN
ajfa-8539	197	2	continuity	continuity	NOUN
ajfa-8539	197	3	is	be	AUX
ajfa-8539	197	4	used	use	VERB
ajfa-8539	197	5	in	in	ADP
ajfa-8539	197	6	the	the	DET
ajfa-8539	197	7	study	study	NOUN
ajfa-8539	197	8	as	as	ADP
ajfa-8539	197	9	a	a	DET
ajfa-8539	197	10	proxy	proxy	NOUN
ajfa-8539	197	11	variable	variable	NOUN
ajfa-8539	197	12	to	to	PART
ajfa-8539	197	13	represent	represent	VERB
ajfa-8539	197	14	quality	quality	NOUN
ajfa-8539	197	15	of	of	ADP
ajfa-8539	197	16	earnings	earning	NOUN
ajfa-8539	197	17	.	.	PUNCT
ajfa-8539	198	1	in	in	ADP
ajfa-8539	198	2	the	the	DET
ajfa-8539	198	3	study	study	NOUN
ajfa-8539	198	4	,	,	PUNCT
ajfa-8539	198	5	the	the	DET
ajfa-8539	198	6	methodology	methodology	NOUN
ajfa-8539	198	7	that	that	PRON
ajfa-8539	198	8	followed	follow	VERB
ajfa-8539	198	9	by	by	ADP
ajfa-8539	198	10	france	france	PROPN
ajfa-8539	198	11	et	et	PROPN
ajfa-8539	198	12	al	al	PROPN
ajfa-8539	198	13	.	.	PROPN
ajfa-8539	198	14	,	,	PUNCT
ajfa-8539	198	15	(	(	PUNCT
ajfa-8539	198	16	2004	2004	NUM
ajfa-8539	198	17	)	)	PUNCT
ajfa-8539	198	18	,	,	PUNCT
ajfa-8539	198	19	sloan	sloan	PROPN
ajfa-8539	198	20	et	et	PROPN
ajfa-8539	198	21	al	al	PROPN
ajfa-8539	198	22	.	.	PROPN
ajfa-8539	198	23	,	,	PUNCT
ajfa-8539	198	24	(	(	PUNCT
ajfa-8539	198	25	2010	2010	NUM
ajfa-8539	198	26	,	,	PUNCT
ajfa-8539	198	27	and	and	CCONJ
ajfa-8539	198	28	aljaber	aljaber	PROPN
ajfa-8539	198	29	,	,	PUNCT
ajfa-8539	198	30	(	(	PUNCT
ajfa-8539	198	31	2012	2012	NUM
ajfa-8539	198	32	for	for	ADP
ajfa-8539	198	33	the	the	DET
ajfa-8539	198	34	measurement	measurement	NOUN
ajfa-8539	198	35	of	of	ADP
ajfa-8539	198	36	this	this	DET
ajfa-8539	198	37	variable	variable	NOUN
ajfa-8539	198	38	,	,	PUNCT
ajfa-8539	198	39	using	use	VERB
ajfa-8539	198	40	autoregressive	autoregressive	ADJ
ajfa-8539	198	41	model	model	NOUN
ajfa-8539	198	42	of	of	ADP
ajfa-8539	198	43	order	order	NOUN
ajfa-8539	198	44	one	one	NUM
ajfa-8539	198	45	,	,	PUNCT
ajfa-8539	198	46	as	as	SCONJ
ajfa-8539	198	47	follows	follow	VERB
ajfa-8539	198	48	.	.	PUNCT
ajfa-8539	199	1	e	e	X
ajfa-8539	199	2	,	,	PUNCT
ajfa-8539	199	3	=	=	NOUN
ajfa-8539	199	4	α	α	PROPN
ajfa-8539	199	5	,	,	PUNCT
ajfa-8539	199	6	+	+	CCONJ
ajfa-8539	199	7	α	α	NOUN
ajfa-8539	199	8	e	e	NOUN
ajfa-8539	199	9	,	,	PUNCT
ajfa-8539	199	10	+	+	CCONJ
ajfa-8539	199	11	ε	ε	PROPN
ajfa-8539	199	12	,	,	PUNCT
ajfa-8539	199	13	(	(	PUNCT
ajfa-8539	199	14	1	1	X
ajfa-8539	199	15	)	)	PUNCT
ajfa-8539	199	16	where	where	SCONJ
ajfa-8539	199	17	:	:	PUNCT
ajfa-8539	199	18	e	e	X
ajfa-8539	199	19	,	,	PUNCT
ajfa-8539	199	20	i	i	PRON
ajfa-8539	199	21	,	,	PUNCT
ajfa-8539	199	22	t	t	PROPN
ajfa-8539	199	23	;	;	PUNCT
ajfa-8539	199	24	net	net	ADJ
ajfa-8539	199	25	current	current	ADJ
ajfa-8539	199	26	income	income	NOUN
ajfa-8539	199	27	e	e	NOUN
ajfa-8539	199	28	,	,	PUNCT
ajfa-8539	199	29	i	i	PRON
ajfa-8539	199	30	,	,	PUNCT
ajfa-8539	199	31	t+1	t+1	PROPN
ajfa-8539	199	32	:	:	PUNCT
ajfa-8539	199	33	net	net	PROPN
ajfa-8539	199	34	expected	expect	VERB
ajfa-8539	199	35	future	future	ADJ
ajfa-8539	199	36	annual	annual	ADJ
ajfa-8539	199	37	income	income	NOUN
ajfa-8539	199	38	for	for	ADP
ajfa-8539	199	39	the	the	DET
ajfa-8539	199	40	year	year	NOUN
ajfa-8539	199	41	t+1	t+1	PROPN
ajfa-8539	199	42	.	.	PUNCT
ajfa-8539	200	1	current	current	ADJ
ajfa-8539	200	2	net	net	ADJ
ajfa-8539	200	3	income	income	NOUN
ajfa-8539	200	4	is	be	AUX
ajfa-8539	200	5	divided	divide	VERB
ajfa-8539	200	6	in	in	ADP
ajfa-8539	200	7	this	this	DET
ajfa-8539	200	8	model	model	NOUN
ajfa-8539	200	9	by	by	ADP
ajfa-8539	200	10	total	total	ADJ
ajfa-8539	200	11	assets	asset	NOUN
ajfa-8539	200	12	for	for	ADP
ajfa-8539	200	13	tipping	tip	VERB
ajfa-8539	200	14	purposes	purpose	NOUN
ajfa-8539	200	15	,	,	PUNCT
ajfa-8539	200	16	so	so	SCONJ
ajfa-8539	200	17	next	next	ADJ
ajfa-8539	200	18	period	period	NOUN
ajfa-8539	200	19	income	income	NOUN
ajfa-8539	200	20	is	be	AUX
ajfa-8539	200	21	divided	divide	VERB
ajfa-8539	200	22	by	by	ADP
ajfa-8539	200	23	total	total	ADJ
ajfa-8539	200	24	assets	asset	NOUN
ajfa-8539	200	25	.	.	PUNCT
ajfa-8539	201	1	when	when	SCONJ
ajfa-8539	201	2	the	the	DET
ajfa-8539	201	3	coefficient	coefficient	NOUN
ajfa-8539	201	4	α1	α1	PROPN
ajfa-8539	201	5	is	be	AUX
ajfa-8539	201	6	closed	close	VERB
ajfa-8539	201	7	to	to	ADP
ajfa-8539	201	8	1	1	NUM
ajfa-8539	201	9	,	,	PUNCT
ajfa-8539	201	10	it	it	PRON
ajfa-8539	201	11	means	mean	VERB
ajfa-8539	201	12	that	that	SCONJ
ajfa-8539	201	13	earnings	earning	NOUN
ajfa-8539	201	14	are	be	AUX
ajfa-8539	201	15	of	of	ADP
ajfa-8539	201	16	high	high	ADJ
ajfa-8539	201	17	continuity	continuity	NOUN
ajfa-8539	201	18	,	,	PUNCT
ajfa-8539	201	19	and	and	CCONJ
ajfa-8539	201	20	thereafter	thereafter	ADV
ajfa-8539	201	21	,	,	PUNCT
ajfa-8539	201	22	these	these	DET
ajfa-8539	201	23	earnings	earning	NOUN
ajfa-8539	201	24	are	be	AUX
ajfa-8539	201	25	of	of	ADP
ajfa-8539	201	26	high	high	ADJ
ajfa-8539	201	27	quality	quality	NOUN
ajfa-8539	201	28	.	.	PUNCT
ajfa-8539	202	1	the	the	DET
ajfa-8539	202	2	study	study	NOUN
ajfa-8539	202	3	based	base	VERB
ajfa-8539	202	4	on	on	ADP
ajfa-8539	202	5	office	office	NOUN
ajfa-8539	202	6	size	size	NOUN
ajfa-8539	202	7	,	,	PUNCT
ajfa-8539	202	8	audit	audit	NOUN
ajfa-8539	202	9	fees	fee	NOUN
ajfa-8539	202	10	,	,	PUNCT
ajfa-8539	202	11	client	client	NOUN
ajfa-8539	202	12	's	's	PART
ajfa-8539	202	13	retention	retention	NOUN
ajfa-8539	202	14	period	period	NOUN
ajfa-8539	202	15	,	,	PUNCT
ajfa-8539	202	16	audit	audit	NOUN
ajfa-8539	202	17	report	report	NOUN
ajfa-8539	202	18	type	type	NOUN
ajfa-8539	202	19	,	,	PUNCT
ajfa-8539	202	20	and	and	CCONJ
ajfa-8539	202	21	auditor	auditor	NOUN
ajfa-8539	202	22	's	's	PART
ajfa-8539	202	23	specialization	specialization	NOUN
ajfa-8539	202	24	in	in	ADP
ajfa-8539	202	25	client	client	NOUN
ajfa-8539	202	26	's	's	PART
ajfa-8539	202	27	industry	industry	NOUN
ajfa-8539	202	28	,	,	PUNCT
ajfa-8539	202	29	as	as	ADP
ajfa-8539	202	30	indicators	indicator	NOUN
ajfa-8539	202	31	for	for	ADP
ajfa-8539	202	32	audit	audit	NOUN
ajfa-8539	202	33	quality	quality	NOUN
ajfa-8539	202	34	.	.	PUNCT
ajfa-8539	203	1	all	all	PRON
ajfa-8539	203	2	of	of	ADP
ajfa-8539	203	3	these	these	DET
ajfa-8539	203	4	indicators	indicator	NOUN
ajfa-8539	203	5	are	be	AUX
ajfa-8539	203	6	used	use	VERB
ajfa-8539	203	7	as	as	ADP
ajfa-8539	203	8	independent	independent	ADJ
ajfa-8539	203	9	variables	variable	NOUN
ajfa-8539	203	10	in	in	ADP
ajfa-8539	203	11	the	the	DET
ajfa-8539	203	12	study	study	NOUN
ajfa-8539	203	13	.	.	PUNCT
ajfa-8539	204	1	the	the	DET
ajfa-8539	204	2	following	follow	VERB
ajfa-8539	204	3	model	model	NOUN
ajfa-8539	204	4	is	be	AUX
ajfa-8539	204	5	used	use	VERB
ajfa-8539	204	6	to	to	PART
ajfa-8539	204	7	analyze	analyze	VERB
ajfa-8539	204	8	between	between	ADP
ajfa-8539	204	9	audit	audit	NOUN
ajfa-8539	204	10	quality	quality	NOUN
ajfa-8539	204	11	features	feature	NOUN
ajfa-8539	204	12	and	and	CCONJ
ajfa-8539	204	13	earnings	earning	NOUN
ajfa-8539	204	14	quality	quality	NOUN
ajfa-8539	204	15	.	.	PUNCT
ajfa-8539	205	1	asian	asian	ADJ
ajfa-8539	205	2	journal	journal	PROPN
ajfa-8539	205	3	of	of	ADP
ajfa-8539	205	4	finance	finance	PROPN
ajfa-8539	205	5	&	&	CCONJ
ajfa-8539	205	6	accounting	accounting	PROPN
ajfa-8539	205	7	issn	issn	PROPN
ajfa-8539	205	8	1946	1946	NUM
ajfa-8539	205	9	-	-	PUNCT
ajfa-8539	205	10	052x	052x	NOUN
ajfa-8539	205	11	2015	2015	NUM
ajfa-8539	205	12	,	,	PUNCT
ajfa-8539	205	13	vol	vol	NOUN
ajfa-8539	205	14	.	.	PROPN
ajfa-8539	205	15	7	7	NUM
ajfa-8539	205	16	,	,	PUNCT
ajfa-8539	205	17	no	no	INTJ
ajfa-8539	205	18	.	.	NOUN
ajfa-8539	205	19	2	2	NUM
ajfa-8539	205	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	205	21	266	266	NUM
ajfa-8539	205	22	,	,	PUNCT
ajfa-8539	205	23	=	=	SYM
ajfa-8539	206	1	+	+	PUNCT
ajfa-8539	206	2	,	,	PUNCT
ajfa-8539	206	3	+	+	NUM
ajfa-8539	206	4	4	4	NUM
ajfa-8539	206	5	,	,	PUNCT
ajfa-8539	206	6	+	+	CCONJ
ajfa-8539	206	7	,	,	PUNCT
ajfa-8539	206	8	+	+	CCONJ
ajfa-8539	206	9	,	,	PUNCT
ajfa-8539	206	10	+	+	CCONJ
ajfa-8539	206	11	,	,	PUNCT
ajfa-8539	206	12	+	+	CCONJ
ajfa-8539	206	13	,	,	PUNCT
ajfa-8539	206	14	+	+	CCONJ
ajfa-8539	206	15	,	,	PUNCT
ajfa-8539	206	16	∗	∗	NOUN
ajfa-8539	206	17	4	4	NUM
ajfa-8539	206	18	,	,	PUNCT
ajfa-8539	206	19	+	+	CCONJ
ajfa-8539	206	20	,	,	PUNCT
ajfa-8539	206	21	∗	∗	NOUN
ajfa-8539	206	22	,	,	PUNCT
ajfa-8539	206	23	+	+	CCONJ
ajfa-8539	206	24	,	,	PUNCT
ajfa-8539	206	25	∗	∗	NOUN
ajfa-8539	206	26	,	,	PUNCT
ajfa-8539	206	27	+	+	CCONJ
ajfa-8539	206	28	,	,	PUNCT
ajfa-8539	206	29	∗	∗	NOUN
ajfa-8539	206	30	,	,	PUNCT
ajfa-8539	206	31	+	+	PROPN
ajfa-8539	206	32	(	(	PUNCT
ajfa-8539	206	33	,	,	PUNCT
ajfa-8539	206	34	∗	∗	NOUN
ajfa-8539	206	35	,	,	PUNCT
ajfa-8539	206	36	)	)	PUNCT
ajfa-8539	207	1	+	+	CCONJ
ajfa-8539	207	2	(	(	PUNCT
ajfa-8539	207	3	,	,	PUNCT
ajfa-8539	207	4	∗	∗	NOUN
ajfa-8539	207	5	4	4	NUM
ajfa-8539	207	6	,	,	PUNCT
ajfa-8539	207	7	∗	∗	NOUN
ajfa-8539	207	8	,	,	PUNCT
ajfa-8539	207	9	∗	∗	NOUN
ajfa-8539	207	10	,	,	PUNCT
ajfa-8539	207	11	∗	∗	NOUN
ajfa-8539	207	12	,	,	PUNCT
ajfa-8539	207	13	∗	∗	NOUN
ajfa-8539	207	14	,	,	PUNCT
ajfa-8539	207	15	)	)	PUNCT
ajfa-8539	208	1	+	+	CCONJ
ajfa-8539	208	2	,	,	PUNCT
ajfa-8539	208	3	(	(	PUNCT
ajfa-8539	208	4	2	2	NUM
ajfa-8539	208	5	)	)	PUNCT
ajfa-8539	208	6	where	where	SCONJ
ajfa-8539	208	7	:	:	PUNCT
ajfa-8539	208	8	ei	ei	X
ajfa-8539	208	9	,	,	PUNCT
ajfa-8539	208	10	t+1	t+1	PROPN
ajfa-8539	208	11	:	:	PUNCT
ajfa-8539	208	12	net	net	ADJ
ajfa-8539	208	13	future	future	ADJ
ajfa-8539	208	14	income	income	NOUN
ajfa-8539	208	15	for	for	ADP
ajfa-8539	208	16	the	the	DET
ajfa-8539	208	17	year	year	NOUN
ajfa-8539	208	18	t+1	t+1	NUM
ajfa-8539	208	19	,	,	PUNCT
ajfa-8539	208	20	which	which	PRON
ajfa-8539	208	21	represents	represent	VERB
ajfa-8539	208	22	the	the	DET
ajfa-8539	208	23	continuity	continuity	NOUN
ajfa-8539	208	24	of	of	ADP
ajfa-8539	208	25	earnings	earning	NOUN
ajfa-8539	208	26	,	,	PUNCT
ajfa-8539	208	27	and	and	CCONJ
ajfa-8539	208	28	considered	consider	VERB
ajfa-8539	208	29	a	a	DET
ajfa-8539	208	30	proxy	proxy	ADJ
ajfa-8539	208	31	variable	variable	NOUN
ajfa-8539	208	32	for	for	ADP
ajfa-8539	208	33	earnings	earning	NOUN
ajfa-8539	208	34	quality	quality	NOUN
ajfa-8539	208	35	for	for	ADP
ajfa-8539	208	36	firm	firm	ADJ
ajfa-8539	208	37	i	i	PRON
ajfa-8539	208	38	in	in	ADP
ajfa-8539	208	39	year	year	NOUN
ajfa-8539	208	40	t.	t.	PROPN
ajfa-8539	208	41	big4i	big4i	PROPN
ajfa-8539	208	42	,	,	PUNCT
ajfa-8539	208	43	t	t	PROPN
ajfa-8539	208	44	:	:	PUNCT
ajfa-8539	208	45	represents	represent	VERB
ajfa-8539	208	46	the	the	DET
ajfa-8539	208	47	size	size	NOUN
ajfa-8539	208	48	of	of	ADP
ajfa-8539	208	49	audit	audit	NOUN
ajfa-8539	208	50	office	office	NOUN
ajfa-8539	208	51	when	when	SCONJ
ajfa-8539	208	52	the	the	DET
ajfa-8539	208	53	firm	firm	ADJ
ajfa-8539	208	54	accounts	account	NOUN
ajfa-8539	208	55	are	be	AUX
ajfa-8539	208	56	audited	audit	VERB
ajfa-8539	208	57	by	by	ADP
ajfa-8539	208	58	the	the	DET
ajfa-8539	208	59	largest	large	ADJ
ajfa-8539	208	60	4	4	NUM
ajfa-8539	208	61	audit	audit	NOUN
ajfa-8539	208	62	offices	office	NOUN
ajfa-8539	208	63	in	in	ADP
ajfa-8539	208	64	jordan	jordan	PROPN
ajfa-8539	208	65	.	.	PUNCT
ajfa-8539	209	1	it	it	PRON
ajfa-8539	209	2	is	be	AUX
ajfa-8539	209	3	a	a	DET
ajfa-8539	209	4	fictitious	fictitious	ADJ
ajfa-8539	209	5	variable	variable	NOUN
ajfa-8539	209	6	where	where	SCONJ
ajfa-8539	209	7	it	it	PRON
ajfa-8539	209	8	is	be	AUX
ajfa-8539	209	9	given	give	VERB
ajfa-8539	209	10	1	1	NUM
ajfa-8539	209	11	when	when	SCONJ
ajfa-8539	209	12	it	it	PRON
ajfa-8539	209	13	is	be	AUX
ajfa-8539	209	14	audited	audit	VERB
ajfa-8539	209	15	by	by	ADP
ajfa-8539	209	16	the	the	DET
ajfa-8539	209	17	largest	large	ADJ
ajfa-8539	209	18	4	4	NUM
ajfa-8539	209	19	,	,	PUNCT
ajfa-8539	209	20	and	and	CCONJ
ajfa-8539	209	21	0	0	NUM
ajfa-8539	209	22	when	when	SCONJ
ajfa-8539	209	23	it	it	PRON
ajfa-8539	209	24	is	be	AUX
ajfa-8539	209	25	audited	audit	VERB
ajfa-8539	209	26	by	by	ADP
ajfa-8539	209	27	other	other	ADJ
ajfa-8539	209	28	non	non	ADJ
ajfa-8539	209	29	-	-	ADJ
ajfa-8539	209	30	large	large	ADJ
ajfa-8539	209	31	audit	audit	NOUN
ajfa-8539	209	32	offices	office	NOUN
ajfa-8539	209	33	.	.	PUNCT
ajfa-8539	210	1	reti	reti	PROPN
ajfa-8539	210	2	,	,	PUNCT
ajfa-8539	210	3	t	t	PROPN
ajfa-8539	210	4	:	:	PUNCT
ajfa-8539	210	5	client	client	NOUN
ajfa-8539	210	6	's	's	PART
ajfa-8539	210	7	retention	retention	NOUN
ajfa-8539	210	8	period	period	NOUN
ajfa-8539	210	9	by	by	ADP
ajfa-8539	210	10	audit	audit	NOUN
ajfa-8539	210	11	office	office	NOUN
ajfa-8539	210	12	,	,	PUNCT
ajfa-8539	210	13	when	when	SCONJ
ajfa-8539	210	14	the	the	DET
ajfa-8539	210	15	clients	client	NOUN
ajfa-8539	210	16	is	be	AUX
ajfa-8539	210	17	maintained	maintain	VERB
ajfa-8539	210	18	by	by	ADP
ajfa-8539	210	19	audit	audit	NOUN
ajfa-8539	210	20	office	office	NOUN
ajfa-8539	210	21	for	for	ADP
ajfa-8539	210	22	three	three	NUM
ajfa-8539	210	23	continuous	continuous	ADJ
ajfa-8539	210	24	years	year	NOUN
ajfa-8539	210	25	or	or	CCONJ
ajfa-8539	210	26	more	more	ADJ
ajfa-8539	210	27	.	.	PUNCT
ajfa-8539	211	1	it	it	PRON
ajfa-8539	211	2	is	be	AUX
ajfa-8539	211	3	also	also	ADV
ajfa-8539	211	4	a	a	DET
ajfa-8539	211	5	fictitious	fictitious	ADJ
ajfa-8539	211	6	variable	variable	NOUN
ajfa-8539	211	7	,	,	PUNCT
ajfa-8539	211	8	where	where	SCONJ
ajfa-8539	211	9	it	it	PRON
ajfa-8539	211	10	is	be	AUX
ajfa-8539	211	11	given	give	VERB
ajfa-8539	211	12	1	1	NUM
ajfa-8539	211	13	when	when	SCONJ
ajfa-8539	211	14	the	the	DET
ajfa-8539	211	15	client	client	NOUN
ajfa-8539	211	16	is	be	AUX
ajfa-8539	211	17	retained	retain	VERB
ajfa-8539	211	18	for	for	ADP
ajfa-8539	211	19	3	3	NUM
ajfa-8539	211	20	years	year	NOUN
ajfa-8539	211	21	,	,	PUNCT
ajfa-8539	211	22	and	and	CCONJ
ajfa-8539	211	23	0	0	NUM
ajfa-8539	211	24	when	when	SCONJ
ajfa-8539	211	25	it	it	PRON
ajfa-8539	211	26	is	be	AUX
ajfa-8539	211	27	audited	audit	VERB
ajfa-8539	211	28	for	for	ADP
ajfa-8539	211	29	less	less	ADJ
ajfa-8539	211	30	than	than	ADP
ajfa-8539	211	31	3	3	NUM
ajfa-8539	211	32	years	year	NOUN
ajfa-8539	211	33	.	.	PUNCT
ajfa-8539	212	1	aopi	aopi	PROPN
ajfa-8539	212	2	,	,	PUNCT
ajfa-8539	212	3	t	t	PROPN
ajfa-8539	212	4	:	:	PUNCT
ajfa-8539	212	5	auditor	auditor	PROPN
ajfa-8539	212	6	's	's	PART
ajfa-8539	212	7	opinion	opinion	NOUN
ajfa-8539	212	8	in	in	ADP
ajfa-8539	212	9	the	the	DET
ajfa-8539	212	10	financial	financial	ADJ
ajfa-8539	212	11	statements	statement	NOUN
ajfa-8539	212	12	in	in	ADP
ajfa-8539	212	13	the	the	DET
ajfa-8539	212	14	last	last	ADJ
ajfa-8539	212	15	year	year	NOUN
ajfa-8539	212	16	directly	directly	ADV
ajfa-8539	212	17	before	before	ADP
ajfa-8539	212	18	the	the	DET
ajfa-8539	212	19	year	year	NOUN
ajfa-8539	212	20	engagement	engagement	NOUN
ajfa-8539	212	21	.	.	PUNCT
ajfa-8539	213	1	it	it	PRON
ajfa-8539	213	2	is	be	AUX
ajfa-8539	213	3	also	also	ADV
ajfa-8539	213	4	a	a	DET
ajfa-8539	213	5	fictitious	fictitious	ADJ
ajfa-8539	213	6	variable	variable	NOUN
ajfa-8539	213	7	where	where	SCONJ
ajfa-8539	213	8	it	it	PRON
ajfa-8539	213	9	is	be	AUX
ajfa-8539	213	10	given	give	VERB
ajfa-8539	213	11	1	1	NUM
ajfa-8539	213	12	when	when	SCONJ
ajfa-8539	213	13	the	the	DET
ajfa-8539	213	14	auditor	auditor	NOUN
ajfa-8539	213	15	's	's	PART
ajfa-8539	213	16	opinion	opinion	NOUN
ajfa-8539	213	17	is	be	AUX
ajfa-8539	213	18	standard	standard	ADJ
ajfa-8539	213	19	unqualified	unqualified	ADJ
ajfa-8539	213	20	opinion	opinion	NOUN
ajfa-8539	213	21	and	and	CCONJ
ajfa-8539	213	22	0	0	NUM
ajfa-8539	213	23	when	when	SCONJ
ajfa-8539	213	24	there	there	PRON
ajfa-8539	213	25	is	be	VERB
ajfa-8539	213	26	a	a	DET
ajfa-8539	213	27	departure	departure	NOUN
ajfa-8539	213	28	from	from	ADP
ajfa-8539	213	29	standard	standard	ADJ
ajfa-8539	213	30	unqualified	unqualified	ADJ
ajfa-8539	213	31	audit	audit	NOUN
ajfa-8539	213	32	report	report	NOUN
ajfa-8539	213	33	.	.	PUNCT
ajfa-8539	214	1	spsi	spsi	PROPN
ajfa-8539	214	2	,	,	PUNCT
ajfa-8539	214	3	t	t	PROPN
ajfa-8539	214	4	:	:	PUNCT
ajfa-8539	214	5	auditor	auditor	PROPN
ajfa-8539	214	6	's	's	PART
ajfa-8539	214	7	specialization	specialization	NOUN
ajfa-8539	214	8	with	with	ADP
ajfa-8539	214	9	the	the	DET
ajfa-8539	214	10	client	client	NOUN
ajfa-8539	214	11	's	's	PART
ajfa-8539	214	12	industry	industry	NOUN
ajfa-8539	214	13	.	.	PUNCT
ajfa-8539	215	1	it	it	PRON
ajfa-8539	215	2	is	be	AUX
ajfa-8539	215	3	a	a	DET
ajfa-8539	215	4	fictitious	fictitious	ADJ
ajfa-8539	215	5	variable	variable	NOUN
ajfa-8539	215	6	where	where	SCONJ
ajfa-8539	215	7	it	it	PRON
ajfa-8539	215	8	is	be	AUX
ajfa-8539	215	9	given	give	VERB
ajfa-8539	215	10	1	1	NUM
ajfa-8539	215	11	when	when	SCONJ
ajfa-8539	215	12	the	the	DET
ajfa-8539	215	13	auditor	auditor	NOUN
ajfa-8539	215	14	is	be	AUX
ajfa-8539	215	15	specialized	specialize	VERB
ajfa-8539	215	16	in	in	ADP
ajfa-8539	215	17	client	client	NOUN
ajfa-8539	215	18	's	's	PART
ajfa-8539	215	19	report	report	NOUN
ajfa-8539	215	20	and	and	CCONJ
ajfa-8539	215	21	0	0	NUM
ajfa-8539	215	22	when	when	SCONJ
ajfa-8539	215	23	the	the	DET
ajfa-8539	215	24	audit	audit	NOUN
ajfa-8539	215	25	office	office	NOUN
ajfa-8539	215	26	is	be	AUX
ajfa-8539	215	27	not	not	PART
ajfa-8539	215	28	specialized	specialize	VERB
ajfa-8539	215	29	with	with	ADP
ajfa-8539	215	30	client	client	NOUN
ajfa-8539	215	31	's	's	PART
ajfa-8539	215	32	industry	industry	NOUN
ajfa-8539	215	33	.	.	PUNCT
ajfa-8539	216	1	feesi	feesi	PROPN
ajfa-8539	216	2	,	,	PUNCT
ajfa-8539	216	3	t	t	PROPN
ajfa-8539	216	4	:	:	PUNCT
ajfa-8539	216	5	amount	amount	NOUN
ajfa-8539	216	6	of	of	ADP
ajfa-8539	216	7	audit	audit	NOUN
ajfa-8539	216	8	fees	fee	NOUN
ajfa-8539	216	9	measured	measure	VERB
ajfa-8539	216	10	by	by	ADP
ajfa-8539	216	11	jordanian	jordanian	ADJ
ajfa-8539	216	12	dinar	dinar	PROPN
ajfa-8539	216	13	for	for	ADP
ajfa-8539	216	14	firm	firm	ADJ
ajfa-8539	216	15	i	i	PRON
ajfa-8539	216	16	in	in	ADP
ajfa-8539	217	1	year	year	NOUN
ajfa-8539	217	2	t.	t.	PROPN
ajfa-8539	217	3	b	b	PROPN
ajfa-8539	217	4	:	:	PUNCT
ajfa-8539	217	5	constant	constant	ADJ
ajfa-8539	217	6	b1	b1	NOUN
ajfa-8539	217	7	,	,	PUNCT
ajfa-8539	217	8	b2,	b2,	NOUN
ajfa-8539	217	9	..	..	SYM
ajfa-8539	217	10	b3	b3	NOUN
ajfa-8539	217	11	:	:	PUNCT
ajfa-8539	217	12	coefficients	coefficient	NOUN
ajfa-8539	217	13	of	of	ADP
ajfa-8539	217	14	independent	independent	ADJ
ajfa-8539	217	15	variables	variable	NOUN
ajfa-8539	217	16	.	.	PUNCT
ajfa-8539	218	1	ei	ei	PROPN
ajfa-8539	218	2	,	,	PUNCT
ajfa-8539	218	3	t	t	PROPN
ajfa-8539	218	4	:	:	PUNCT
ajfa-8539	218	5	random	random	ADJ
ajfa-8539	218	6	error	error	NOUN
ajfa-8539	218	7	.	.	PUNCT
ajfa-8539	219	1	6	6	X
ajfa-8539	219	2	.	.	X
ajfa-8539	219	3	results	result	NOUN
ajfa-8539	219	4	and	and	CCONJ
ajfa-8539	219	5	analysis	analysis	NOUN
ajfa-8539	219	6	to	to	PART
ajfa-8539	219	7	examine	examine	VERB
ajfa-8539	219	8	whether	whether	SCONJ
ajfa-8539	219	9	data	datum	NOUN
ajfa-8539	219	10	is	be	AUX
ajfa-8539	219	11	appropriate	appropriate	ADJ
ajfa-8539	219	12	for	for	ADP
ajfa-8539	219	13	analysis	analysis	NOUN
ajfa-8539	219	14	and	and	CCONJ
ajfa-8539	219	15	measurement	measurement	NOUN
ajfa-8539	219	16	,	,	PUNCT
ajfa-8539	219	17	and	and	CCONJ
ajfa-8539	219	18	by	by	ADP
ajfa-8539	219	19	the	the	DET
ajfa-8539	219	20	end	end	NOUN
ajfa-8539	219	21	will	will	AUX
ajfa-8539	219	22	lead	lead	VERB
ajfa-8539	219	23	to	to	PART
ajfa-8539	219	24	achieve	achieve	VERB
ajfa-8539	219	25	the	the	DET
ajfa-8539	219	26	objectives	objective	NOUN
ajfa-8539	219	27	of	of	ADP
ajfa-8539	219	28	the	the	DET
ajfa-8539	219	29	study	study	NOUN
ajfa-8539	219	30	,	,	PUNCT
ajfa-8539	219	31	several	several	ADJ
ajfa-8539	219	32	tests	test	NOUN
ajfa-8539	219	33	had	have	AUX
ajfa-8539	219	34	been	be	AUX
ajfa-8539	219	35	made	make	VERB
ajfa-8539	219	36	such	such	ADJ
ajfa-8539	219	37	as	as	ADP
ajfa-8539	219	38	normal	normal	ADJ
ajfa-8539	219	39	distribution	distribution	NOUN
ajfa-8539	219	40	test	test	NOUN
ajfa-8539	219	41	,	,	PUNCT
ajfa-8539	219	42	multicollinearity	multicollinearity	NOUN
ajfa-8539	219	43	test	test	NOUN
ajfa-8539	219	44	,	,	PUNCT
ajfa-8539	219	45	and	and	CCONJ
ajfa-8539	219	46	correlation	correlation	NOUN
ajfa-8539	219	47	.	.	PUNCT
ajfa-8539	220	1	table	table	NOUN
ajfa-8539	220	2	(	(	PUNCT
ajfa-8539	220	3	1	1	X
ajfa-8539	220	4	)	)	PUNCT
ajfa-8539	220	5	shows	show	VERB
ajfa-8539	220	6	the	the	DET
ajfa-8539	220	7	used	use	VERB
ajfa-8539	220	8	tests	test	NOUN
ajfa-8539	220	9	to	to	PART
ajfa-8539	220	10	be	be	AUX
ajfa-8539	220	11	sure	sure	ADJ
ajfa-8539	220	12	that	that	SCONJ
ajfa-8539	220	13	the	the	DET
ajfa-8539	220	14	data	data	NOUN
ajfa-8539	220	15	is	be	AUX
ajfa-8539	220	16	appropriate	appropriate	ADJ
ajfa-8539	220	17	.	.	PUNCT
ajfa-8539	221	1	asian	asian	ADJ
ajfa-8539	221	2	journal	journal	PROPN
ajfa-8539	221	3	of	of	ADP
ajfa-8539	221	4	finance	finance	PROPN
ajfa-8539	221	5	&	&	CCONJ
ajfa-8539	221	6	accounting	accounting	PROPN
ajfa-8539	221	7	issn	issn	PROPN
ajfa-8539	221	8	1946	1946	NUM
ajfa-8539	221	9	-	-	PUNCT
ajfa-8539	221	10	052x	052x	NOUN
ajfa-8539	221	11	2015	2015	NUM
ajfa-8539	221	12	,	,	PUNCT
ajfa-8539	221	13	vol	vol	NOUN
ajfa-8539	221	14	.	.	PROPN
ajfa-8539	221	15	7	7	NUM
ajfa-8539	221	16	,	,	PUNCT
ajfa-8539	221	17	no	no	INTJ
ajfa-8539	221	18	.	.	NOUN
ajfa-8539	221	19	2	2	NUM
ajfa-8539	221	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	221	21	267	267	NUM
ajfa-8539	221	22	table	table	NOUN
ajfa-8539	221	23	1	1	NUM
ajfa-8539	221	24	.	.	PUNCT
ajfa-8539	221	25	test	test	NOUN
ajfa-8539	221	26	of	of	ADP
ajfa-8539	221	27	data	datum	NOUN
ajfa-8539	221	28	validity	validity	NOUN
ajfa-8539	221	29	and	and	CCONJ
ajfa-8539	221	30	study	study	NOUN
ajfa-8539	221	31	model	model	NOUN
ajfa-8539	221	32	variable	variable	ADJ
ajfa-8539	221	33	autocorrelation	autocorrelation	NOUN
ajfa-8539	221	34	autocorrelation	autocorrelation	NOUN
ajfa-8539	221	35	tolerance	tolerance	NOUN
ajfa-8539	221	36	vif	vif	PROPN
ajfa-8539	221	37	durbin	durbin	PROPN
ajfa-8539	221	38	watson	watson	PROPN
ajfa-8539	221	39	4	4	NUM
ajfa-8539	221	40	,	,	PUNCT
ajfa-8539	221	41	0.868	0.868	NUM
ajfa-8539	221	42	1.151	1.151	NUM
ajfa-8539	221	43	,	,	PUNCT
ajfa-8539	221	44	0.603	0.603	NUM
ajfa-8539	221	45	1.657	1.657	NUM
ajfa-8539	221	46	,	,	PUNCT
ajfa-8539	221	47	0.973	0.973	NUM
ajfa-8539	221	48	1.028	1.028	NUM
ajfa-8539	221	49	,	,	PUNCT
ajfa-8539	221	50	0.927	0.927	NUM
ajfa-8539	221	51	1.079	1.079	NUM
ajfa-8539	221	52	,	,	PUNCT
ajfa-8539	221	53	0.988	0.988	NUM
ajfa-8539	221	54	1.012	1.012	NUM
ajfa-8539	221	55	,	,	PUNCT
ajfa-8539	221	56	0.686	0.686	NUM
ajfa-8539	221	57	1.459	1.459	NUM
ajfa-8539	221	58	1.650	1.650	NUM
ajfa-8539	221	59	with	with	ADP
ajfa-8539	221	60	regard	regard	NOUN
ajfa-8539	221	61	to	to	ADP
ajfa-8539	221	62	normal	normal	ADJ
ajfa-8539	221	63	distribution	distribution	NOUN
ajfa-8539	221	64	,	,	PUNCT
ajfa-8539	221	65	since	since	SCONJ
ajfa-8539	221	66	most	most	ADJ
ajfa-8539	221	67	variables	variable	NOUN
ajfa-8539	221	68	were	be	AUX
ajfa-8539	221	69	fictitious	fictitious	ADJ
ajfa-8539	221	70	,	,	PUNCT
ajfa-8539	221	71	these	these	DET
ajfa-8539	221	72	variables	variable	NOUN
ajfa-8539	221	73	are	be	AUX
ajfa-8539	221	74	not	not	PART
ajfa-8539	221	75	required	require	VERB
ajfa-8539	221	76	to	to	PART
ajfa-8539	221	77	be	be	AUX
ajfa-8539	221	78	subject	subject	ADJ
ajfa-8539	221	79	to	to	ADP
ajfa-8539	221	80	normal	normal	ADJ
ajfa-8539	221	81	distribution	distribution	NOUN
ajfa-8539	221	82	.	.	PUNCT
ajfa-8539	222	1	in	in	ADP
ajfa-8539	222	2	addition	addition	NOUN
ajfa-8539	222	3	,	,	PUNCT
ajfa-8539	222	4	since	since	SCONJ
ajfa-8539	222	5	the	the	DET
ajfa-8539	222	6	sample	sample	NOUN
ajfa-8539	222	7	size	size	NOUN
ajfa-8539	222	8	composes	compose	VERB
ajfa-8539	222	9	about	about	ADV
ajfa-8539	222	10	67	67	NUM
ajfa-8539	222	11	percent	percent	NOUN
ajfa-8539	222	12	from	from	ADP
ajfa-8539	222	13	the	the	DET
ajfa-8539	222	14	total	total	ADJ
ajfa-8539	222	15	population	population	NOUN
ajfa-8539	222	16	of	of	ADP
ajfa-8539	222	17	the	the	DET
ajfa-8539	222	18	study	study	NOUN
ajfa-8539	222	19	,	,	PUNCT
ajfa-8539	222	20	therefore	therefore	ADV
ajfa-8539	222	21	,	,	PUNCT
ajfa-8539	222	22	the	the	DET
ajfa-8539	222	23	model	model	NOUN
ajfa-8539	222	24	will	will	AUX
ajfa-8539	222	25	be	be	AUX
ajfa-8539	222	26	useful	useful	ADJ
ajfa-8539	222	27	and	and	CCONJ
ajfa-8539	222	28	valid	valid	ADJ
ajfa-8539	222	29	.	.	PUNCT
ajfa-8539	223	1	tolerance	tolerance	NOUN
ajfa-8539	223	2	coefficient	coefficient	NOUN
ajfa-8539	223	3	is	be	AUX
ajfa-8539	223	4	computed	compute	VERB
ajfa-8539	223	5	for	for	ADP
ajfa-8539	223	6	each	each	DET
ajfa-8539	223	7	variable	variable	NOUN
ajfa-8539	223	8	,	,	PUNCT
ajfa-8539	223	9	to	to	PART
ajfa-8539	223	10	test	test	VERB
ajfa-8539	223	11	the	the	DET
ajfa-8539	223	12	overlapping	overlapping	NOUN
ajfa-8539	223	13	among	among	ADP
ajfa-8539	223	14	variables	variable	NOUN
ajfa-8539	223	15	,	,	PUNCT
ajfa-8539	223	16	thereafter	thereafter	ADV
ajfa-8539	223	17	,	,	PUNCT
ajfa-8539	223	18	the	the	DET
ajfa-8539	223	19	variance	variance	NOUN
ajfa-8539	223	20	inflation	inflation	NOUN
ajfa-8539	223	21	factor	factor	NOUN
ajfa-8539	223	22	(	(	PUNCT
ajfa-8539	223	23	vif	vif	NOUN
ajfa-8539	223	24	)	)	PUNCT
ajfa-8539	223	25	had	have	AUX
ajfa-8539	223	26	been	be	AUX
ajfa-8539	223	27	used	use	VERB
ajfa-8539	223	28	.	.	PUNCT
ajfa-8539	224	1	since	since	SCONJ
ajfa-8539	224	2	vif	vif	NOUN
ajfa-8539	224	3	for	for	ADP
ajfa-8539	224	4	all	all	DET
ajfa-8539	224	5	variables	variable	NOUN
ajfa-8539	224	6	is	be	AUX
ajfa-8539	224	7	not	not	PART
ajfa-8539	224	8	more	more	ADJ
ajfa-8539	224	9	than	than	ADP
ajfa-8539	224	10	5	5	NUM
ajfa-8539	224	11	,	,	PUNCT
ajfa-8539	224	12	no	no	DET
ajfa-8539	224	13	overlapping	overlapping	NOUN
ajfa-8539	224	14	is	be	AUX
ajfa-8539	224	15	available	available	ADJ
ajfa-8539	224	16	among	among	ADP
ajfa-8539	224	17	variables	variable	NOUN
ajfa-8539	224	18	,	,	PUNCT
ajfa-8539	224	19	so	so	SCONJ
ajfa-8539	224	20	this	this	PRON
ajfa-8539	224	21	means	mean	VERB
ajfa-8539	224	22	that	that	SCONJ
ajfa-8539	224	23	the	the	DET
ajfa-8539	224	24	model	model	NOUN
ajfa-8539	224	25	is	be	AUX
ajfa-8539	224	26	highly	highly	ADV
ajfa-8539	224	27	appropriate	appropriate	ADJ
ajfa-8539	224	28	for	for	ADP
ajfa-8539	224	29	interpreting	interpret	VERB
ajfa-8539	224	30	the	the	DET
ajfa-8539	224	31	effect	effect	NOUN
ajfa-8539	224	32	of	of	ADP
ajfa-8539	224	33	independent	independent	ADJ
ajfa-8539	224	34	variables	variable	NOUN
ajfa-8539	224	35	on	on	ADP
ajfa-8539	224	36	the	the	DET
ajfa-8539	224	37	dependent	dependent	ADJ
ajfa-8539	224	38	one	one	NUM
ajfa-8539	224	39	.	.	PUNCT
ajfa-8539	225	1	regarding	regard	VERB
ajfa-8539	225	2	autocorrelation	autocorrelation	NOUN
ajfa-8539	225	3	,	,	PUNCT
ajfa-8539	225	4	durbin	durbin	PROPN
ajfa-8539	225	5	watson	watson	PROPN
ajfa-8539	225	6	test	test	NOUN
ajfa-8539	225	7	(	(	PUNCT
ajfa-8539	225	8	d	d	X
ajfa-8539	225	9	-	-	PUNCT
ajfa-8539	225	10	w	w	NOUN
ajfa-8539	225	11	)	)	PUNCT
ajfa-8539	225	12	had	have	AUX
ajfa-8539	225	13	been	be	AUX
ajfa-8539	225	14	used	use	VERB
ajfa-8539	225	15	,	,	PUNCT
ajfa-8539	225	16	and	and	CCONJ
ajfa-8539	225	17	its	its	PRON
ajfa-8539	225	18	value	value	NOUN
ajfa-8539	225	19	is	be	AUX
ajfa-8539	225	20	1.65	1.65	NUM
ajfa-8539	225	21	,	,	PUNCT
ajfa-8539	225	22	so	so	CCONJ
ajfa-8539	225	23	this	this	PRON
ajfa-8539	225	24	is	be	AUX
ajfa-8539	225	25	a	a	DET
ajfa-8539	225	26	good	good	ADJ
ajfa-8539	225	27	indicator	indicator	NOUN
ajfa-8539	225	28	that	that	PRON
ajfa-8539	225	29	autocorrelation	autocorrelation	NOUN
ajfa-8539	225	30	problem	problem	NOUN
ajfa-8539	225	31	is	be	AUX
ajfa-8539	225	32	not	not	PART
ajfa-8539	225	33	existed	exist	VERB
ajfa-8539	225	34	among	among	ADP
ajfa-8539	225	35	variables	variable	NOUN
ajfa-8539	225	36	.	.	PUNCT
ajfa-8539	226	1	in	in	ADP
ajfa-8539	226	2	occasion	occasion	NOUN
ajfa-8539	226	3	,	,	PUNCT
ajfa-8539	226	4	the	the	DET
ajfa-8539	226	5	optimal	optimal	ADJ
ajfa-8539	226	6	value	value	NOUN
ajfa-8539	226	7	of	of	ADP
ajfa-8539	226	8	(	(	PUNCT
ajfa-8539	226	9	d	d	PROPN
ajfa-8539	226	10	-	-	PUNCT
ajfa-8539	226	11	w	w	NOUN
ajfa-8539	226	12	)	)	PUNCT
ajfa-8539	226	13	test	test	NOUN
ajfa-8539	226	14	is	be	AUX
ajfa-8539	226	15	between	between	ADP
ajfa-8539	226	16	1.5	1.5	NUM
ajfa-8539	226	17	and	and	CCONJ
ajfa-8539	226	18	2.5	2.5	NUM
ajfa-8539	226	19	.	.	PUNCT
ajfa-8539	227	1	6.1	6.1	NUM
ajfa-8539	227	2	descriptive	descriptive	ADJ
ajfa-8539	227	3	statistics	statistic	NOUN
ajfa-8539	227	4	table	table	NOUN
ajfa-8539	227	5	(	(	PUNCT
ajfa-8539	227	6	2	2	X
ajfa-8539	227	7	)	)	PUNCT
ajfa-8539	227	8	shows	show	VERB
ajfa-8539	227	9	the	the	DET
ajfa-8539	227	10	descriptive	descriptive	ADJ
ajfa-8539	227	11	statistics	statistic	NOUN
ajfa-8539	227	12	of	of	ADP
ajfa-8539	227	13	current	current	ADJ
ajfa-8539	227	14	annual	annual	ADJ
ajfa-8539	227	15	earnings	earning	NOUN
ajfa-8539	227	16	(	(	PUNCT
ajfa-8539	227	17	referred	refer	VERB
ajfa-8539	227	18	as	as	ADP
ajfa-8539	227	19	ei	ei	PROPN
ajfa-8539	227	20	,	,	PUNCT
ajfa-8539	227	21	t	t	PROPN
ajfa-8539	227	22	)	)	PUNCT
ajfa-8539	227	23	,	,	PUNCT
ajfa-8539	227	24	and	and	CCONJ
ajfa-8539	227	25	future	future	ADJ
ajfa-8539	227	26	annual	annual	ADJ
ajfa-8539	227	27	earnings	earning	NOUN
ajfa-8539	227	28	(	(	PUNCT
ajfa-8539	227	29	refereed	refereed	ADJ
ajfa-8539	227	30	as	as	ADP
ajfa-8539	227	31	(	(	PUNCT
ajfa-8539	227	32	ei	ei	PROPN
ajfa-8539	227	33	,	,	PUNCT
ajfa-8539	227	34	t	t	PROPN
ajfa-8539	227	35	)	)	PUNCT
ajfa-8539	227	36	,	,	PUNCT
ajfa-8539	227	37	divided	divide	VERB
ajfa-8539	227	38	by	by	ADP
ajfa-8539	227	39	the	the	DET
ajfa-8539	227	40	total	total	ADJ
ajfa-8539	227	41	assets	asset	NOUN
ajfa-8539	227	42	of	of	ADP
ajfa-8539	227	43	all	all	DET
ajfa-8539	227	44	included	include	VERB
ajfa-8539	227	45	firms	firm	NOUN
ajfa-8539	227	46	in	in	ADP
ajfa-8539	227	47	the	the	DET
ajfa-8539	227	48	sample	sample	NOUN
ajfa-8539	227	49	,	,	PUNCT
ajfa-8539	227	50	for	for	ADP
ajfa-8539	227	51	each	each	DET
ajfa-8539	227	52	year	year	NOUN
ajfa-8539	227	53	and	and	CCONJ
ajfa-8539	227	54	all	all	DET
ajfa-8539	227	55	years	year	NOUN
ajfa-8539	227	56	.	.	PUNCT
ajfa-8539	228	1	the	the	DET
ajfa-8539	228	2	table	table	NOUN
ajfa-8539	228	3	shows	show	VERB
ajfa-8539	228	4	that	that	SCONJ
ajfa-8539	228	5	the	the	DET
ajfa-8539	228	6	total	total	ADJ
ajfa-8539	228	7	average	average	NOUN
ajfa-8539	228	8	of	of	ADP
ajfa-8539	228	9	current	current	ADJ
ajfa-8539	228	10	net	net	ADJ
ajfa-8539	228	11	income	income	NOUN
ajfa-8539	228	12	to	to	ADP
ajfa-8539	228	13	total	total	ADJ
ajfa-8539	228	14	assets	asset	NOUN
ajfa-8539	228	15	is	be	AUX
ajfa-8539	228	16	0.0229	0.0229	NUM
ajfa-8539	228	17	,	,	PUNCT
ajfa-8539	228	18	whereas	whereas	SCONJ
ajfa-8539	228	19	the	the	DET
ajfa-8539	228	20	total	total	ADJ
ajfa-8539	228	21	average	average	NOUN
ajfa-8539	228	22	of	of	ADP
ajfa-8539	228	23	future	future	ADJ
ajfa-8539	228	24	income	income	NOUN
ajfa-8539	228	25	to	to	ADP
ajfa-8539	228	26	total	total	ADJ
ajfa-8539	228	27	assets	asset	NOUN
ajfa-8539	228	28	equals	equal	VERB
ajfa-8539	228	29	0.024	0.024	NUM
ajfa-8539	228	30	.	.	PUNCT
ajfa-8539	229	1	this	this	PRON
ajfa-8539	229	2	means	mean	VERB
ajfa-8539	229	3	that	that	SCONJ
ajfa-8539	229	4	the	the	DET
ajfa-8539	229	5	sample	sample	NOUN
ajfa-8539	229	6	firms	firm	NOUN
ajfa-8539	229	7	achieved	achieve	VERB
ajfa-8539	229	8	a	a	DET
ajfa-8539	229	9	positive	positive	ADJ
ajfa-8539	229	10	return	return	NOUN
ajfa-8539	229	11	on	on	ADP
ajfa-8539	229	12	its	its	PRON
ajfa-8539	229	13	assets	asset	NOUN
ajfa-8539	229	14	,	,	PUNCT
ajfa-8539	229	15	and	and	CCONJ
ajfa-8539	229	16	the	the	DET
ajfa-8539	229	17	accounting	accounting	NOUN
ajfa-8539	229	18	profits	profit	NOUN
ajfa-8539	229	19	close	close	ADJ
ajfa-8539	229	20	to	to	PART
ajfa-8539	229	21	be	be	AUX
ajfa-8539	229	22	permanent	permanent	ADJ
ajfa-8539	229	23	,	,	PUNCT
ajfa-8539	229	24	which	which	PRON
ajfa-8539	229	25	means	mean	VERB
ajfa-8539	229	26	that	that	SCONJ
ajfa-8539	229	27	these	these	DET
ajfa-8539	229	28	profits	profit	NOUN
ajfa-8539	229	29	are	be	AUX
ajfa-8539	229	30	characterized	characterize	VERB
ajfa-8539	229	31	with	with	ADP
ajfa-8539	229	32	its	its	PRON
ajfa-8539	229	33	continuity	continuity	NOUN
ajfa-8539	229	34	,	,	PUNCT
ajfa-8539	229	35	so	so	CCONJ
ajfa-8539	229	36	this	this	PRON
ajfa-8539	229	37	refers	refer	VERB
ajfa-8539	229	38	that	that	SCONJ
ajfa-8539	229	39	profits	profit	NOUN
ajfa-8539	229	40	are	be	AUX
ajfa-8539	229	41	with	with	ADP
ajfa-8539	229	42	good	good	ADJ
ajfa-8539	229	43	quality	quality	NOUN
ajfa-8539	229	44	.	.	PUNCT
ajfa-8539	230	1	results	result	NOUN
ajfa-8539	230	2	demonstrate	demonstrate	VERB
ajfa-8539	230	3	that	that	SCONJ
ajfa-8539	230	4	the	the	DET
ajfa-8539	230	5	total	total	ADJ
ajfa-8539	230	6	standard	standard	ADJ
ajfa-8539	230	7	deviation	deviation	NOUN
ajfa-8539	230	8	for	for	ADP
ajfa-8539	230	9	current	current	ADJ
ajfa-8539	230	10	profits	profit	NOUN
ajfa-8539	230	11	average	average	NOUN
ajfa-8539	230	12	is	be	AUX
ajfa-8539	230	13	0.15352	0.15352	NUM
ajfa-8539	230	14	along	along	ADP
ajfa-8539	230	15	the	the	DET
ajfa-8539	230	16	years	year	NOUN
ajfa-8539	230	17	of	of	ADP
ajfa-8539	230	18	the	the	DET
ajfa-8539	230	19	study	study	NOUN
ajfa-8539	230	20	,	,	PUNCT
ajfa-8539	230	21	whereas	whereas	SCONJ
ajfa-8539	230	22	the	the	DET
ajfa-8539	230	23	standard	standard	ADJ
ajfa-8539	230	24	deviation	deviation	NOUN
ajfa-8539	230	25	of	of	ADP
ajfa-8539	230	26	future	future	ADJ
ajfa-8539	230	27	average	average	NOUN
ajfa-8539	230	28	is	be	AUX
ajfa-8539	230	29	0.17051	0.17051	NUM
ajfa-8539	230	30	.	.	PUNCT
ajfa-8539	231	1	this	this	PRON
ajfa-8539	231	2	means	mean	VERB
ajfa-8539	231	3	that	that	SCONJ
ajfa-8539	231	4	the	the	DET
ajfa-8539	231	5	there	there	PRON
ajfa-8539	231	6	is	be	VERB
ajfa-8539	231	7	a	a	DET
ajfa-8539	231	8	little	little	ADJ
ajfa-8539	231	9	bit	bit	NOUN
ajfa-8539	231	10	difference	difference	NOUN
ajfa-8539	231	11	between	between	ADP
ajfa-8539	231	12	them	they	PRON
ajfa-8539	231	13	.	.	PUNCT
ajfa-8539	232	1	table	table	NOUN
ajfa-8539	232	2	2	2	NUM
ajfa-8539	232	3	.	.	PUNCT
ajfa-8539	232	4	descriptive	descriptive	ADJ
ajfa-8539	232	5	statistics	statistic	NOUN
ajfa-8539	232	6	for	for	ADP
ajfa-8539	232	7	accounting	accounting	NOUN
ajfa-8539	232	8	earnings	earning	NOUN
ajfa-8539	232	9	along	along	ADP
ajfa-8539	232	10	the	the	DET
ajfa-8539	232	11	period	period	NOUN
ajfa-8539	232	12	2009	2009	NUM
ajfa-8539	232	13	-	-	SYM
ajfa-8539	232	14	2013	2013	NUM
ajfa-8539	232	15	year	year	NOUN
ajfa-8539	232	16	,	,	PUNCT
ajfa-8539	232	17	∗	∗	NOUN
ajfa-8539	232	18	,	,	PUNCT
ajfa-8539	232	19	∗	∗	PROPN
ajfa-8539	232	20	min	min	PROPN
ajfa-8539	232	21	.	.	PROPN
ajfa-8539	232	22	max	max	PROPN
ajfa-8539	232	23	.	.	PUNCT
ajfa-8539	233	1	mean	mean	VERB
ajfa-8539	233	2	std	std	PROPN
ajfa-8539	233	3	.	.	PUNCT
ajfa-8539	233	4	min	min	PROPN
ajfa-8539	233	5	.	.	PROPN
ajfa-8539	233	6	max	max	PROPN
ajfa-8539	233	7	.	.	PUNCT
ajfa-8539	234	1	mean	mean	PROPN
ajfa-8539	234	2	std	std	X
ajfa-8539	234	3	.	.	PROPN
ajfa-8539	234	4	2009	2009	NUM
ajfa-8539	234	5	-0.17	-0.17	NUM
ajfa-8539	234	6	0.5	0.5	NUM
ajfa-8539	234	7	0.0337	0.0337	NUM
ajfa-8539	234	8	0.11579	0.11579	NUM
ajfa-8539	234	9	-0.30	-0.30	NUM
ajfa-8539	234	10	1.69	1.69	NUM
ajfa-8539	234	11	0.0588	0.0588	NUM
ajfa-8539	234	12	0.26104	0.26104	NUM
ajfa-8539	234	13	2010	2010	NUM
ajfa-8539	234	14	-0.30	-0.30	VERB
ajfa-8539	234	15	1.69	1.69	NUM
ajfa-8539	234	16	0.0588	0.0588	NUM
ajfa-8539	234	17	0.26104	0.26104	NUM
ajfa-8539	234	18	-0.44	-0.44	VERB
ajfa-8539	234	19	0.2	0.2	NUM
ajfa-8539	234	20	0.0079	0.0079	NUM
ajfa-8539	234	21	0.09918	0.09918	NUM
ajfa-8539	234	22	2011	2011	NUM
ajfa-8539	234	23	-0.44	-0.44	VERB
ajfa-8539	234	24	0.2	0.2	NUM
ajfa-8539	234	25	0.0079	0.0079	NUM
ajfa-8539	234	26	0.09918	0.09918	NUM
ajfa-8539	234	27	-0.32	-0.32	VERB
ajfa-8539	234	28	0.29	0.29	NUM
ajfa-8539	234	29	0.0086	0.0086	NUM
ajfa-8539	234	30	0.11153	0.11153	NUM
ajfa-8539	234	31	2012	2012	NUM
ajfa-8539	234	32	-0.32	-0.32	VERB
ajfa-8539	234	33	0.29	0.29	NUM
ajfa-8539	234	34	0.0086	0.0086	NUM
ajfa-8539	234	35	0.11153	0.11153	NUM
ajfa-8539	234	36	-0.44	-0.44	NUM
ajfa-8539	234	37	0.31	0.31	NUM
ajfa-8539	234	38	0.0056	0.0056	NUM
ajfa-8539	234	39	0.11824	0.11824	NUM
ajfa-8539	234	40	2013	2013	NUM
ajfa-8539	234	41	-0.44	-0.44	VERB
ajfa-8539	234	42	0.31	0.31	NUM
ajfa-8539	234	43	0.0056	0.0056	NUM
ajfa-8539	234	44	0.11824	0.11824	NUM
ajfa-8539	234	45	-0.34	-0.34	NUM
ajfa-8539	234	46	1.19	1.19	NUM
ajfa-8539	234	47	0.0402	0.0402	NUM
ajfa-8539	234	48	0.20313	0.20313	NUM
ajfa-8539	234	49	all	all	DET
ajfa-8539	234	50	years	year	NOUN
ajfa-8539	234	51	-0.44	-0.44	VERB
ajfa-8539	234	52	1.69	1.69	NUM
ajfa-8539	234	53	0.0229	0.0229	NUM
ajfa-8539	234	54	0.15352	0.15352	NUM
ajfa-8539	234	55	-0.44	-0.44	NUM
ajfa-8539	234	56	1.69	1.69	NUM
ajfa-8539	234	57	0.0242	0.0242	NUM
ajfa-8539	234	58	0.17051	0.17051	NUM
ajfa-8539	234	59	*	*	SYM
ajfa-8539	234	60	where	where	SCONJ
ajfa-8539	234	61	:	:	PUNCT
ajfa-8539	234	62	,	,	PUNCT
ajfa-8539	234	63	(	(	PUNCT
ajfa-8539	234	64	current	current	ADJ
ajfa-8539	234	65	earning	earning	NOUN
ajfa-8539	234	66	)	)	PUNCT
ajfa-8539	234	67	,	,	PUNCT
ajfa-8539	234	68	,	,	PUNCT
ajfa-8539	234	69	+	+	CCONJ
ajfa-8539	234	70	(	(	PUNCT
ajfa-8539	234	71	future	future	ADJ
ajfa-8539	234	72	earning	earning	NOUN
ajfa-8539	234	73	)	)	PUNCT
ajfa-8539	234	74	asian	asian	ADJ
ajfa-8539	234	75	journal	journal	NOUN
ajfa-8539	234	76	of	of	ADP
ajfa-8539	234	77	finance	finance	PROPN
ajfa-8539	234	78	&	&	CCONJ
ajfa-8539	234	79	accounting	accounting	PROPN
ajfa-8539	234	80	issn	issn	PROPN
ajfa-8539	234	81	1946	1946	NUM
ajfa-8539	234	82	-	-	PUNCT
ajfa-8539	234	83	052x	052x	NOUN
ajfa-8539	234	84	2015	2015	NUM
ajfa-8539	234	85	,	,	PUNCT
ajfa-8539	234	86	vol	vol	NOUN
ajfa-8539	234	87	.	.	PROPN
ajfa-8539	234	88	7	7	NUM
ajfa-8539	234	89	,	,	PUNCT
ajfa-8539	234	90	no	no	INTJ
ajfa-8539	234	91	.	.	NOUN
ajfa-8539	234	92	2	2	NUM
ajfa-8539	234	93	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	234	94	268	268	NUM
ajfa-8539	234	95	table	table	NOUN
ajfa-8539	234	96	(	(	PUNCT
ajfa-8539	234	97	3	3	X
ajfa-8539	234	98	)	)	PUNCT
ajfa-8539	234	99	shows	show	VERB
ajfa-8539	234	100	the	the	DET
ajfa-8539	234	101	descriptive	descriptive	ADJ
ajfa-8539	234	102	statistics	statistic	NOUN
ajfa-8539	234	103	of	of	ADP
ajfa-8539	234	104	the	the	DET
ajfa-8539	234	105	independent	independent	ADJ
ajfa-8539	234	106	variables	variable	NOUN
ajfa-8539	234	107	.	.	PUNCT
ajfa-8539	235	1	based	base	VERB
ajfa-8539	235	2	on	on	ADP
ajfa-8539	235	3	information	information	NOUN
ajfa-8539	235	4	appears	appear	VERB
ajfa-8539	235	5	in	in	ADP
ajfa-8539	235	6	the	the	DET
ajfa-8539	235	7	table	table	NOUN
ajfa-8539	235	8	,	,	PUNCT
ajfa-8539	235	9	it	it	PRON
ajfa-8539	235	10	is	be	AUX
ajfa-8539	235	11	notable	notable	ADJ
ajfa-8539	235	12	that	that	SCONJ
ajfa-8539	235	13	large	large	ADJ
ajfa-8539	235	14	audit	audit	NOUN
ajfa-8539	235	15	offices	office	NOUN
ajfa-8539	235	16	made	make	VERB
ajfa-8539	235	17	auditing	auditing	NOUN
ajfa-8539	235	18	of	of	ADP
ajfa-8539	235	19	38.2	38.2	NUM
ajfa-8539	235	20	percent	percent	NOUN
ajfa-8539	235	21	of	of	ADP
ajfa-8539	235	22	the	the	DET
ajfa-8539	235	23	total	total	ADJ
ajfa-8539	235	24	listed	list	VERB
ajfa-8539	235	25	manufacturing	manufacturing	NOUN
ajfa-8539	235	26	firms	firm	NOUN
ajfa-8539	235	27	in	in	ADP
ajfa-8539	235	28	asee	asee	NOUN
ajfa-8539	235	29	,	,	PUNCT
ajfa-8539	235	30	and	and	CCONJ
ajfa-8539	235	31	this	this	DET
ajfa-8539	235	32	phenomenon	phenomenon	NOUN
ajfa-8539	235	33	is	be	AUX
ajfa-8539	235	34	increasing	increase	VERB
ajfa-8539	235	35	from	from	ADP
ajfa-8539	235	36	year	year	NOUN
ajfa-8539	235	37	to	to	ADP
ajfa-8539	235	38	year	year	NOUN
ajfa-8539	235	39	.	.	PUNCT
ajfa-8539	236	1	in	in	ADP
ajfa-8539	236	2	addition	addition	NOUN
ajfa-8539	236	3	,	,	PUNCT
ajfa-8539	236	4	the	the	DET
ajfa-8539	236	5	table	table	NOUN
ajfa-8539	236	6	shows	show	VERB
ajfa-8539	236	7	that	that	SCONJ
ajfa-8539	236	8	client	client	NOUN
ajfa-8539	236	9	's	's	PART
ajfa-8539	236	10	retention	retention	NOUN
ajfa-8539	236	11	period	period	NOUN
ajfa-8539	236	12	ratio	ratio	NOUN
ajfa-8539	236	13	is	be	AUX
ajfa-8539	236	14	92	92	NUM
ajfa-8539	236	15	percent	percent	NOUN
ajfa-8539	236	16	,	,	PUNCT
ajfa-8539	236	17	where	where	SCONJ
ajfa-8539	236	18	this	this	PRON
ajfa-8539	236	19	means	mean	VERB
ajfa-8539	236	20	that	that	SCONJ
ajfa-8539	236	21	the	the	DET
ajfa-8539	236	22	client	client	NOUN
ajfa-8539	236	23	deals	deal	VERB
ajfa-8539	236	24	with	with	ADP
ajfa-8539	236	25	the	the	DET
ajfa-8539	236	26	same	same	ADJ
ajfa-8539	236	27	audit	audit	NOUN
ajfa-8539	236	28	office	office	NOUN
ajfa-8539	236	29	for	for	ADP
ajfa-8539	236	30	more	more	ADJ
ajfa-8539	236	31	than	than	ADP
ajfa-8539	236	32	3	3	NUM
ajfa-8539	236	33	years	year	NOUN
ajfa-8539	236	34	.	.	PUNCT
ajfa-8539	237	1	this	this	PRON
ajfa-8539	237	2	means	mean	VERB
ajfa-8539	237	3	that	that	SCONJ
ajfa-8539	237	4	clients	client	NOUN
ajfa-8539	237	5	trust	trust	VERB
ajfa-8539	237	6	audit	audit	NOUN
ajfa-8539	237	7	offices	office	NOUN
ajfa-8539	237	8	,	,	PUNCT
ajfa-8539	237	9	and	and	CCONJ
ajfa-8539	237	10	audit	audit	NOUN
ajfa-8539	237	11	office	office	NOUN
ajfa-8539	237	12	provides	provide	VERB
ajfa-8539	237	13	all	all	DET
ajfa-8539	237	14	needed	need	VERB
ajfa-8539	237	15	tasks	task	NOUN
ajfa-8539	237	16	at	at	ADP
ajfa-8539	237	17	a	a	DET
ajfa-8539	237	18	reasonable	reasonable	ADJ
ajfa-8539	237	19	form	form	NOUN
ajfa-8539	237	20	.	.	PUNCT
ajfa-8539	238	1	in	in	ADP
ajfa-8539	238	2	occasion	occasion	NOUN
ajfa-8539	238	3	,	,	PUNCT
ajfa-8539	238	4	the	the	DET
ajfa-8539	238	5	regulations	regulation	NOUN
ajfa-8539	238	6	identify	identify	VERB
ajfa-8539	238	7	the	the	DET
ajfa-8539	238	8	length	length	NOUN
ajfa-8539	238	9	that	that	PRON
ajfa-8539	238	10	the	the	DET
ajfa-8539	238	11	client	client	NOUN
ajfa-8539	238	12	can	can	AUX
ajfa-8539	238	13	continue	continue	VERB
ajfa-8539	238	14	with	with	ADP
ajfa-8539	238	15	the	the	DET
ajfa-8539	238	16	same	same	ADJ
ajfa-8539	238	17	audit	audit	NOUN
ajfa-8539	238	18	office	office	NOUN
ajfa-8539	238	19	to	to	PART
ajfa-8539	238	20	be	be	AUX
ajfa-8539	238	21	in	in	ADP
ajfa-8539	238	22	maximum	maximum	ADJ
ajfa-8539	238	23	,	,	PUNCT
ajfa-8539	238	24	4	4	NUM
ajfa-8539	238	25	years	year	NOUN
ajfa-8539	238	26	.	.	PUNCT
ajfa-8539	239	1	moreover	moreover	ADV
ajfa-8539	239	2	,	,	PUNCT
ajfa-8539	239	3	the	the	DET
ajfa-8539	239	4	table	table	NOUN
ajfa-8539	239	5	shows	show	VERB
ajfa-8539	239	6	that	that	SCONJ
ajfa-8539	239	7	59.1	59.1	NUM
ajfa-8539	239	8	percent	percent	NOUN
ajfa-8539	239	9	of	of	ADP
ajfa-8539	239	10	audit	audit	NOUN
ajfa-8539	239	11	offices	office	NOUN
ajfa-8539	239	12	that	that	PRON
ajfa-8539	239	13	engaged	engage	VERB
ajfa-8539	239	14	in	in	ADP
ajfa-8539	239	15	auditing	audit	VERB
ajfa-8539	239	16	listed	list	VERB
ajfa-8539	239	17	manufacturing	manufacturing	NOUN
ajfa-8539	239	18	firm	firm	NOUN
ajfa-8539	239	19	are	be	AUX
ajfa-8539	239	20	specialized	specialize	VERB
ajfa-8539	239	21	with	with	ADP
ajfa-8539	239	22	the	the	DET
ajfa-8539	239	23	clients	client	NOUN
ajfa-8539	239	24	industry	industry	NOUN
ajfa-8539	239	25	,	,	PUNCT
ajfa-8539	239	26	which	which	PRON
ajfa-8539	239	27	may	may	AUX
ajfa-8539	239	28	lead	lead	VERB
ajfa-8539	239	29	to	to	ADP
ajfa-8539	239	30	more	more	ADJ
ajfa-8539	239	31	audit	audit	NOUN
ajfa-8539	239	32	quality	quality	NOUN
ajfa-8539	239	33	.	.	PUNCT
ajfa-8539	240	1	the	the	DET
ajfa-8539	240	2	largest	large	ADJ
ajfa-8539	240	3	ratio	ratio	NOUN
ajfa-8539	240	4	of	of	ADP
ajfa-8539	240	5	audit	audit	NOUN
ajfa-8539	240	6	office	office	NOUN
ajfa-8539	240	7	specialization	specialization	NOUN
ajfa-8539	240	8	with	with	ADP
ajfa-8539	240	9	client	client	NOUN
ajfa-8539	240	10	's	's	PART
ajfa-8539	240	11	industry	industry	NOUN
ajfa-8539	240	12	is	be	AUX
ajfa-8539	240	13	62.2	62.2	NUM
ajfa-8539	240	14	percent	percent	NOUN
ajfa-8539	240	15	,	,	PUNCT
ajfa-8539	240	16	and	and	CCONJ
ajfa-8539	240	17	this	this	PRON
ajfa-8539	240	18	occurred	occur	VERB
ajfa-8539	240	19	in	in	ADP
ajfa-8539	240	20	2010	2010	NUM
ajfa-8539	240	21	.	.	PUNCT
ajfa-8539	241	1	this	this	PRON
ajfa-8539	241	2	may	may	AUX
ajfa-8539	241	3	be	be	AUX
ajfa-8539	241	4	attributed	attribute	VERB
ajfa-8539	241	5	for	for	ADP
ajfa-8539	241	6	the	the	DET
ajfa-8539	241	7	desire	desire	NOUN
ajfa-8539	241	8	of	of	ADP
ajfa-8539	241	9	listed	list	VERB
ajfa-8539	241	10	manufacturing	manufacturing	NOUN
ajfa-8539	241	11	firm	firm	NOUN
ajfa-8539	241	12	,	,	PUNCT
ajfa-8539	241	13	where	where	SCONJ
ajfa-8539	241	14	these	these	DET
ajfa-8539	241	15	firms	firm	NOUN
ajfa-8539	241	16	prefer	prefer	VERB
ajfa-8539	241	17	a	a	DET
ajfa-8539	241	18	specialized	specialized	ADJ
ajfa-8539	241	19	audit	audit	NOUN
ajfa-8539	241	20	office	office	NOUN
ajfa-8539	241	21	to	to	PART
ajfa-8539	241	22	engage	engage	VERB
ajfa-8539	241	23	in	in	ADP
ajfa-8539	241	24	auditing	audit	VERB
ajfa-8539	241	25	its	its	PRON
ajfa-8539	241	26	financial	financial	ADJ
ajfa-8539	241	27	statements	statement	NOUN
ajfa-8539	241	28	,	,	PUNCT
ajfa-8539	241	29	especially	especially	ADV
ajfa-8539	241	30	next	next	ADV
ajfa-8539	241	31	to	to	ADP
ajfa-8539	241	32	the	the	DET
ajfa-8539	241	33	global	global	ADJ
ajfa-8539	241	34	financial	financial	ADJ
ajfa-8539	241	35	crises	crisis	NOUN
ajfa-8539	241	36	,	,	PUNCT
ajfa-8539	241	37	where	where	SCONJ
ajfa-8539	241	38	the	the	DET
ajfa-8539	241	39	corporate	corporate	ADJ
ajfa-8539	241	40	governance	governance	NOUN
ajfa-8539	241	41	regulations	regulation	NOUN
ajfa-8539	241	42	of	of	ADP
ajfa-8539	241	43	jordan	jordan	PROPN
ajfa-8539	241	44	issued	issue	VERB
ajfa-8539	241	45	next	next	ADV
ajfa-8539	241	46	to	to	ADP
ajfa-8539	241	47	the	the	DET
ajfa-8539	241	48	crises	crisis	NOUN
ajfa-8539	241	49	and	and	CCONJ
ajfa-8539	241	50	became	become	VERB
ajfa-8539	241	51	valid	valid	ADJ
ajfa-8539	241	52	since	since	SCONJ
ajfa-8539	241	53	the	the	DET
ajfa-8539	241	54	starting	starting	NOUN
ajfa-8539	241	55	of	of	ADP
ajfa-8539	241	56	2009	2009	NUM
ajfa-8539	241	57	.	.	PUNCT
ajfa-8539	242	1	results	result	NOUN
ajfa-8539	242	2	also	also	ADV
ajfa-8539	242	3	demonstrate	demonstrate	VERB
ajfa-8539	242	4	that	that	SCONJ
ajfa-8539	242	5	the	the	DET
ajfa-8539	242	6	average	average	NOUN
ajfa-8539	242	7	of	of	ADP
ajfa-8539	242	8	audit	audit	NOUN
ajfa-8539	242	9	fees	fee	NOUN
ajfa-8539	242	10	is	be	AUX
ajfa-8539	242	11	jd13,474	jd13,474	PROPN
ajfa-8539	242	12	.	.	PUNCT
ajfa-8539	243	1	moreover	moreover	ADV
ajfa-8539	243	2	,	,	PUNCT
ajfa-8539	243	3	the	the	DET
ajfa-8539	243	4	results	result	NOUN
ajfa-8539	243	5	show	show	VERB
ajfa-8539	243	6	that	that	SCONJ
ajfa-8539	243	7	92.4	92.4	NUM
ajfa-8539	243	8	percent	percent	NOUN
ajfa-8539	243	9	of	of	ADP
ajfa-8539	243	10	issued	issue	VERB
ajfa-8539	243	11	related	related	ADJ
ajfa-8539	243	12	opinions	opinion	NOUN
ajfa-8539	243	13	were	be	AUX
ajfa-8539	243	14	standard	standard	ADJ
ajfa-8539	243	15	unqualified	unqualified	ADJ
ajfa-8539	243	16	audit	audit	NOUN
ajfa-8539	243	17	reports	report	NOUN
ajfa-8539	243	18	.	.	PUNCT
ajfa-8539	244	1	the	the	DET
ajfa-8539	244	2	highest	high	ADJ
ajfa-8539	244	3	ratio	ratio	NOUN
ajfa-8539	244	4	was	be	AUX
ajfa-8539	244	5	95.6	95.6	NUM
ajfa-8539	244	6	percent	percent	NOUN
ajfa-8539	244	7	,	,	PUNCT
ajfa-8539	244	8	and	and	CCONJ
ajfa-8539	244	9	attributed	attribute	VERB
ajfa-8539	244	10	to	to	ADP
ajfa-8539	244	11	year	year	NOUN
ajfa-8539	244	12	2009	2009	NUM
ajfa-8539	244	13	.	.	PUNCT
ajfa-8539	245	1	this	this	PRON
ajfa-8539	245	2	means	mean	VERB
ajfa-8539	245	3	that	that	SCONJ
ajfa-8539	245	4	the	the	DET
ajfa-8539	245	5	impact	impact	NOUN
ajfa-8539	245	6	of	of	ADP
ajfa-8539	245	7	the	the	DET
ajfa-8539	245	8	last	last	ADJ
ajfa-8539	245	9	year	year	NOUN
ajfa-8539	245	10	auditor	auditor	NOUN
ajfa-8539	245	11	's	's	PART
ajfa-8539	245	12	opinion	opinion	NOUN
ajfa-8539	245	13	is	be	AUX
ajfa-8539	245	14	a	a	DET
ajfa-8539	245	15	key	key	ADJ
ajfa-8539	245	16	factor	factor	NOUN
ajfa-8539	245	17	in	in	ADP
ajfa-8539	245	18	client	client	NOUN
ajfa-8539	245	19	's	's	PART
ajfa-8539	245	20	trust	trust	NOUN
ajfa-8539	245	21	with	with	ADP
ajfa-8539	245	22	audit	audit	NOUN
ajfa-8539	245	23	quality	quality	NOUN
ajfa-8539	245	24	,	,	PUNCT
ajfa-8539	245	25	so	so	CCONJ
ajfa-8539	245	26	this	this	PRON
ajfa-8539	245	27	leads	lead	VERB
ajfa-8539	245	28	the	the	DET
ajfa-8539	245	29	auditor	auditor	NOUN
ajfa-8539	245	30	to	to	PART
ajfa-8539	245	31	make	make	VERB
ajfa-8539	245	32	more	more	ADJ
ajfa-8539	245	33	efforts	effort	NOUN
ajfa-8539	245	34	in	in	ADP
ajfa-8539	245	35	the	the	DET
ajfa-8539	245	36	road	road	NOUN
ajfa-8539	245	37	of	of	ADP
ajfa-8539	245	38	limiting	limit	VERB
ajfa-8539	245	39	management	management	NOUN
ajfa-8539	245	40	interventions	intervention	NOUN
ajfa-8539	245	41	to	to	PART
ajfa-8539	245	42	affect	affect	VERB
ajfa-8539	245	43	accounting	accounting	NOUN
ajfa-8539	245	44	earnings	earning	NOUN
ajfa-8539	245	45	,	,	PUNCT
ajfa-8539	245	46	so	so	SCONJ
ajfa-8539	245	47	an	an	DET
ajfa-8539	245	48	auditor	auditor	NOUN
ajfa-8539	245	49	's	's	PART
ajfa-8539	245	50	opinion	opinion	NOUN
ajfa-8539	245	51	reflects	reflect	VERB
ajfa-8539	245	52	the	the	DET
ajfa-8539	245	53	actual	actual	ADJ
ajfa-8539	245	54	economic	economic	ADJ
ajfa-8539	245	55	events	event	NOUN
ajfa-8539	245	56	occurred	occur	VERB
ajfa-8539	245	57	in	in	ADP
ajfa-8539	245	58	the	the	DET
ajfa-8539	245	59	firm	firm	NOUN
ajfa-8539	245	60	.	.	PUNCT
ajfa-8539	246	1	in	in	ADP
ajfa-8539	246	2	this	this	DET
ajfa-8539	246	3	case	case	NOUN
ajfa-8539	246	4	,	,	PUNCT
ajfa-8539	246	5	an	an	DET
ajfa-8539	246	6	audit	audit	NOUN
ajfa-8539	246	7	office	office	NOUN
ajfa-8539	246	8	enhances	enhance	VERB
ajfa-8539	246	9	clients	client	NOUN
ajfa-8539	246	10	’	'	PUNCT
ajfa-8539	246	11	trust	trust	NOUN
ajfa-8539	246	12	with	with	ADP
ajfa-8539	246	13	audit	audit	NOUN
ajfa-8539	246	14	office	office	NOUN
ajfa-8539	246	15	,	,	PUNCT
ajfa-8539	246	16	and	and	CCONJ
ajfa-8539	246	17	maintains	maintain	VERB
ajfa-8539	246	18	the	the	DET
ajfa-8539	246	19	reputation	reputation	NOUN
ajfa-8539	246	20	of	of	ADP
ajfa-8539	246	21	these	these	DET
ajfa-8539	246	22	offices	office	NOUN
ajfa-8539	246	23	.	.	PUNCT
ajfa-8539	247	1	table	table	NOUN
ajfa-8539	247	2	3	3	NUM
ajfa-8539	247	3	.	.	PUNCT
ajfa-8539	247	4	descriptive	descriptive	ADJ
ajfa-8539	247	5	statistics	statistic	NOUN
ajfa-8539	247	6	of	of	ADP
ajfa-8539	247	7	independent	independent	ADJ
ajfa-8539	247	8	variables	variable	NOUN
ajfa-8539	247	9	year	year	NOUN
ajfa-8539	247	10	audit	audit	NOUN
ajfa-8539	247	11	size	size	NOUN
ajfa-8539	247	12	(	(	PUNCT
ajfa-8539	247	13	big4	big4	NOUN
ajfa-8539	247	14	)	)	PUNCT
ajfa-8539	247	15	retentionperiod	retentionperiod	VERB
ajfa-8539	247	16	auditor	auditor	NOUN
ajfa-8539	247	17	opinion	opinion	NOUN
ajfa-8539	247	18	specialty	specialty	NOUN
ajfa-8539	247	19	in	in	ADP
ajfa-8539	247	20	clients	client	NOUN
ajfa-8539	247	21	industry	industry	NOUN
ajfa-8539	247	22	auditing	auditing	NOUN
ajfa-8539	247	23	fees	fee	NOUN
ajfa-8539	247	24	fre	fre	X
ajfa-8539	247	25	.	.	PUNCT
ajfa-8539	248	1	%	%	INTJ
ajfa-8539	249	1	fre	fre	X
ajfa-8539	249	2	.	.	PUNCT
ajfa-8539	250	1	%	%	INTJ
ajfa-8539	251	1	fre	fre	X
ajfa-8539	251	2	.	.	PUNCT
ajfa-8539	252	1	%	%	INTJ
ajfa-8539	253	1	fre	fre	X
ajfa-8539	253	2	.	.	PUNCT
ajfa-8539	254	1	%	%	INTJ
ajfa-8539	254	2	min	min	PROPN
ajfa-8539	254	3	.	.	PROPN
ajfa-8539	254	4	max	max	PROPN
ajfa-8539	254	5	.	.	PUNCT
ajfa-8539	255	1	mean	mean	PROPN
ajfa-8539	255	2	std	std	X
ajfa-8539	255	3	.	.	PROPN
ajfa-8539	255	4	2009	2009	NUM
ajfa-8539	255	5	14	14	NUM
ajfa-8539	255	6	31.1	31.1	NUM
ajfa-8539	255	7	39	39	NUM
ajfa-8539	255	8	86.7	86.7	NUM
ajfa-8539	255	9	43	43	NUM
ajfa-8539	255	10	95.6	95.6	NUM
ajfa-8539	255	11	26	26	NUM
ajfa-8539	255	12	57.8	57.8	NUM
ajfa-8539	255	13	4000	4000	NUM
ajfa-8539	255	14	98400	98400	NUM
ajfa-8539	255	15	12940	12940	NUM
ajfa-8539	255	16	17281	17281	NUM
ajfa-8539	255	17	2010	2010	NUM
ajfa-8539	255	18	17	17	NUM
ajfa-8539	255	19	37.8	37.8	NUM
ajfa-8539	255	20	41	41	NUM
ajfa-8539	255	21	91.1	91.1	NUM
ajfa-8539	255	22	41	41	NUM
ajfa-8539	255	23	91.1	91.1	NUM
ajfa-8539	255	24	28	28	NUM
ajfa-8539	255	25	62.2	62.2	NUM
ajfa-8539	255	26	4000	4000	NUM
ajfa-8539	255	27	98400	98400	NUM
ajfa-8539	255	28	13077	13077	NUM
ajfa-8539	255	29	17820	17820	NUM
ajfa-8539	255	30	2011	2011	NUM
ajfa-8539	255	31	19	19	NUM
ajfa-8539	255	32	42.2	42.2	NUM
ajfa-8539	255	33	44	44	NUM
ajfa-8539	255	34	97.8	97.8	NUM
ajfa-8539	255	35	42	42	NUM
ajfa-8539	255	36	93.3	93.3	NUM
ajfa-8539	255	37	27	27	NUM
ajfa-8539	255	38	60	60	NUM
ajfa-8539	255	39	4000	4000	NUM
ajfa-8539	255	40	92600	92600	NUM
ajfa-8539	255	41	13279	13279	NUM
ajfa-8539	255	42	17159	17159	NUM
ajfa-8539	255	43	2012	2012	NUM
ajfa-8539	255	44	18	18	NUM
ajfa-8539	255	45	40	40	NUM
ajfa-8539	255	46	43	43	NUM
ajfa-8539	255	47	95.6	95.6	NUM
ajfa-8539	255	48	41	41	NUM
ajfa-8539	255	49	91.1	91.1	NUM
ajfa-8539	255	50	26	26	NUM
ajfa-8539	255	51	57.8	57.8	NUM
ajfa-8539	255	52	4000	4000	NUM
ajfa-8539	255	53	103800	103800	NUM
ajfa-8539	255	54	13522	13522	NUM
ajfa-8539	255	55	18452	18452	NUM
ajfa-8539	255	56	2013	2013	NUM
ajfa-8539	255	57	18	18	NUM
ajfa-8539	255	58	40	40	NUM
ajfa-8539	255	59	40	40	NUM
ajfa-8539	255	60	88.9	88.9	NUM
ajfa-8539	255	61	41	41	NUM
ajfa-8539	255	62	91.1	91.1	NUM
ajfa-8539	255	63	26	26	NUM
ajfa-8539	255	64	57.8	57.8	NUM
ajfa-8539	255	65	4000	4000	NUM
ajfa-8539	255	66	106140	106140	NUM
ajfa-8539	255	67	14550	14550	NUM
ajfa-8539	255	68	20450	20450	NUM
ajfa-8539	255	69	all	all	DET
ajfa-8539	255	70	years	year	NOUN
ajfa-8539	255	71	86	86	NUM
ajfa-8539	255	72	38.2	38.2	NUM
ajfa-8539	255	73	207	207	NUM
ajfa-8539	255	74	92	92	NUM
ajfa-8539	255	75	208	208	NUM
ajfa-8539	255	76	92.4	92.4	NUM
ajfa-8539	255	77	133	133	NUM
ajfa-8539	255	78	59.1	59.1	NUM
ajfa-8539	255	79	4000	4000	NUM
ajfa-8539	255	80	106140	106140	NUM
ajfa-8539	255	81	13474	13474	NUM
ajfa-8539	255	82	18117	18117	NUM
ajfa-8539	255	83	6.2	6.2	NUM
ajfa-8539	255	84	hypotheses	hypothesis	NOUN
ajfa-8539	255	85	testing	test	VERB
ajfa-8539	255	86	the	the	DET
ajfa-8539	255	87	hypotheses	hypothesis	NOUN
ajfa-8539	255	88	of	of	ADP
ajfa-8539	255	89	the	the	DET
ajfa-8539	255	90	study	study	NOUN
ajfa-8539	255	91	object	object	NOUN
ajfa-8539	255	92	for	for	ADP
ajfa-8539	255	93	examining	examine	VERB
ajfa-8539	255	94	earnings	earning	NOUN
ajfa-8539	255	95	quality	quality	NOUN
ajfa-8539	255	96	of	of	ADP
ajfa-8539	255	97	listed	list	VERB
ajfa-8539	255	98	manufacturing	manufacturing	NOUN
ajfa-8539	255	99	firms	firm	NOUN
ajfa-8539	255	100	at	at	ADP
ajfa-8539	255	101	ase	ase	NOUN
ajfa-8539	255	102	along	along	ADP
ajfa-8539	255	103	the	the	DET
ajfa-8539	255	104	period	period	NOUN
ajfa-8539	255	105	2009	2009	NUM
ajfa-8539	255	106	-	-	SYM
ajfa-8539	255	107	2013	2013	NUM
ajfa-8539	255	108	,	,	PUNCT
ajfa-8539	255	109	and	and	CCONJ
ajfa-8539	255	110	for	for	ADP
ajfa-8539	255	111	determining	determine	VERB
ajfa-8539	255	112	the	the	DET
ajfa-8539	255	113	impact	impact	NOUN
ajfa-8539	255	114	of	of	ADP
ajfa-8539	255	115	audit	audit	NOUN
ajfa-8539	255	116	quality	quality	NOUN
ajfa-8539	255	117	features	feature	NOUN
ajfa-8539	255	118	on	on	ADP
ajfa-8539	255	119	enhancing	enhance	VERB
ajfa-8539	255	120	the	the	DET
ajfa-8539	255	121	quality	quality	NOUN
ajfa-8539	255	122	of	of	ADP
ajfa-8539	255	123	accounting	accounting	NOUN
ajfa-8539	255	124	profits	profit	NOUN
ajfa-8539	255	125	.	.	PUNCT
ajfa-8539	256	1	asian	asian	ADJ
ajfa-8539	256	2	journal	journal	PROPN
ajfa-8539	256	3	of	of	ADP
ajfa-8539	256	4	finance	finance	PROPN
ajfa-8539	256	5	&	&	CCONJ
ajfa-8539	256	6	accounting	accounting	PROPN
ajfa-8539	256	7	issn	issn	PROPN
ajfa-8539	256	8	1946	1946	NUM
ajfa-8539	256	9	-	-	PUNCT
ajfa-8539	256	10	052x	052x	NOUN
ajfa-8539	256	11	2015	2015	NUM
ajfa-8539	256	12	,	,	PUNCT
ajfa-8539	256	13	vol	vol	NOUN
ajfa-8539	256	14	.	.	PROPN
ajfa-8539	256	15	7	7	NUM
ajfa-8539	256	16	,	,	PUNCT
ajfa-8539	256	17	no	no	INTJ
ajfa-8539	256	18	.	.	NOUN
ajfa-8539	256	19	2	2	NUM
ajfa-8539	256	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	256	21	269	269	NUM
ajfa-8539	256	22	6.2.1	6.2.1	NOUN
ajfa-8539	256	23	testing	test	VERB
ajfa-8539	256	24	the	the	DET
ajfa-8539	256	25	first	first	ADJ
ajfa-8539	256	26	hypothesis	hypothesis	NOUN
ajfa-8539	256	27	the	the	DET
ajfa-8539	256	28	first	first	ADJ
ajfa-8539	256	29	hypothesis	hypothesis	NOUN
ajfa-8539	256	30	had	have	AUX
ajfa-8539	256	31	developed	develop	VERB
ajfa-8539	256	32	to	to	PART
ajfa-8539	256	33	test	test	VERB
ajfa-8539	256	34	whether	whether	SCONJ
ajfa-8539	256	35	audit	audit	NOUN
ajfa-8539	256	36	offices	office	NOUN
ajfa-8539	256	37	that	that	PRON
ajfa-8539	256	38	perform	perform	VERB
ajfa-8539	256	39	audit	audit	NOUN
ajfa-8539	256	40	services	service	NOUN
ajfa-8539	256	41	for	for	ADP
ajfa-8539	256	42	listing	list	VERB
ajfa-8539	256	43	manufacturing	manufacturing	NOUN
ajfa-8539	256	44	firms	firm	NOUN
ajfa-8539	256	45	in	in	ADP
ajfa-8539	256	46	ase	ase	PROPN
ajfa-8539	256	47	have	have	VERB
ajfa-8539	256	48	audit	audit	NOUN
ajfa-8539	256	49	quality	quality	NOUN
ajfa-8539	256	50	.	.	PUNCT
ajfa-8539	257	1	the	the	DET
ajfa-8539	257	2	hypothesis	hypothesis	NOUN
ajfa-8539	257	3	is	be	AUX
ajfa-8539	257	4	presented	present	VERB
ajfa-8539	257	5	again	again	ADV
ajfa-8539	257	6	as	as	SCONJ
ajfa-8539	257	7	follows	follow	VERB
ajfa-8539	257	8	.	.	PUNCT
ajfa-8539	258	1	ho1	ho1	NOUN
ajfa-8539	258	2	:	:	PUNCT
ajfa-8539	258	3	there	there	PRON
ajfa-8539	258	4	is	be	VERB
ajfa-8539	258	5	no	no	DET
ajfa-8539	258	6	statistical	statistical	ADJ
ajfa-8539	258	7	significance	significance	NOUN
ajfa-8539	258	8	of	of	ADP
ajfa-8539	258	9	audit	audit	NOUN
ajfa-8539	258	10	quality	quality	NOUN
ajfa-8539	258	11	for	for	ADP
ajfa-8539	258	12	audit	audit	NOUN
ajfa-8539	258	13	offices	office	NOUN
ajfa-8539	258	14	that	that	PRON
ajfa-8539	258	15	perform	perform	VERB
ajfa-8539	258	16	audit	audit	NOUN
ajfa-8539	258	17	services	service	NOUN
ajfa-8539	258	18	of	of	ADP
ajfa-8539	258	19	listed	list	VERB
ajfa-8539	258	20	manufacturing	manufacturing	NOUN
ajfa-8539	258	21	firms	firm	NOUN
ajfa-8539	258	22	in	in	ADP
ajfa-8539	258	23	ase	ase	PROPN
ajfa-8539	258	24	.	.	PUNCT
ajfa-8539	258	25	features	feature	NOUN
ajfa-8539	258	26	of	of	ADP
ajfa-8539	258	27	audit	audit	NOUN
ajfa-8539	258	28	quality	quality	NOUN
ajfa-8539	258	29	including	include	VERB
ajfa-8539	258	30	,	,	PUNCT
ajfa-8539	258	31	office	office	NOUN
ajfa-8539	258	32	size	size	NOUN
ajfa-8539	258	33	,	,	PUNCT
ajfa-8539	258	34	auditors	auditor	NOUN
ajfa-8539	258	35	'	'	PART
ajfa-8539	258	36	retention	retention	NOUN
ajfa-8539	258	37	with	with	ADP
ajfa-8539	258	38	clients	client	NOUN
ajfa-8539	258	39	period	period	NOUN
ajfa-8539	258	40	,	,	PUNCT
ajfa-8539	258	41	type	type	NOUN
ajfa-8539	258	42	of	of	ADP
ajfa-8539	258	43	audit	audit	NOUN
ajfa-8539	258	44	report	report	NOUN
ajfa-8539	258	45	,	,	PUNCT
ajfa-8539	258	46	audit	audit	NOUN
ajfa-8539	258	47	office	office	NOUN
ajfa-8539	258	48	specialization	specialization	NOUN
ajfa-8539	258	49	with	with	ADP
ajfa-8539	258	50	client	client	NOUN
ajfa-8539	258	51	's	's	PART
ajfa-8539	258	52	industry	industry	NOUN
ajfa-8539	258	53	,	,	PUNCT
ajfa-8539	258	54	and	and	CCONJ
ajfa-8539	258	55	audit	audit	NOUN
ajfa-8539	258	56	fees	fee	NOUN
ajfa-8539	258	57	,	,	PUNCT
ajfa-8539	258	58	have	have	AUX
ajfa-8539	258	59	been	be	AUX
ajfa-8539	258	60	tested	test	VERB
ajfa-8539	258	61	in	in	ADP
ajfa-8539	258	62	the	the	DET
ajfa-8539	258	63	first	first	ADJ
ajfa-8539	258	64	hypothesis	hypothesis	NOUN
ajfa-8539	258	65	.	.	PUNCT
ajfa-8539	259	1	binomial	binomial	ADJ
ajfa-8539	259	2	distribution	distribution	NOUN
ajfa-8539	259	3	had	have	AUX
ajfa-8539	259	4	been	be	AUX
ajfa-8539	259	5	used	use	VERB
ajfa-8539	259	6	in	in	ADP
ajfa-8539	259	7	testing	test	VERB
ajfa-8539	259	8	the	the	DET
ajfa-8539	259	9	first	first	ADJ
ajfa-8539	259	10	hypothesis	hypothesis	NOUN
ajfa-8539	259	11	.	.	PUNCT
ajfa-8539	260	1	table	table	NOUN
ajfa-8539	260	2	4	4	NUM
ajfa-8539	260	3	.	.	PUNCT
ajfa-8539	261	1	first	first	ADJ
ajfa-8539	261	2	hypothesis	hypothesis	NOUN
ajfa-8539	261	3	test	test	NOUN
ajfa-8539	261	4	variables	variable	VERB
ajfa-8539	261	5	observed	observed	ADJ
ajfa-8539	261	6	prop	prop	NOUN
ajfa-8539	261	7	.	.	PUNCT
ajfa-8539	262	1	sig.-value	sig.-value	PROPN
ajfa-8539	262	2	(	(	PUNCT
ajfa-8539	262	3	2tailed	2tailed	NUM
ajfa-8539	262	4	)	)	PUNCT
ajfa-8539	262	5	big	big	ADJ
ajfa-8539	262	6	size	size	NOUN
ajfa-8539	262	7	(	(	PUNCT
ajfa-8539	262	8	big	big	ADJ
ajfa-8539	262	9	4	4	NUM
ajfa-8539	262	10	)	)	PUNCT
ajfa-8539	262	11	88.2	88.2	NUM
ajfa-8539	262	12	%	%	NOUN
ajfa-8539	262	13	0.000	0.000	NUM
ajfa-8539	262	14	retention	retention	NOUN
ajfa-8539	262	15	(	(	PUNCT
ajfa-8539	262	16	ret	ret	NOUN
ajfa-8539	262	17	)	)	PUNCT
ajfa-8539	262	18	92	92	NUM
ajfa-8539	262	19	%	%	NOUN
ajfa-8539	262	20	0.000	0.000	NUM
ajfa-8539	262	21	auditor	auditor	NOUN
ajfa-8539	262	22	opinion	opinion	NOUN
ajfa-8539	262	23	(	(	PUNCT
ajfa-8539	262	24	aop	aop	PROPN
ajfa-8539	262	25	)	)	PUNCT
ajfa-8539	262	26	92.4	92.4	NUM
ajfa-8539	262	27	%	%	NOUN
ajfa-8539	262	28	0.000	0.000	NUM
ajfa-8539	262	29	specialty	specialty	NOUN
ajfa-8539	262	30	in	in	ADP
ajfa-8539	262	31	clients	client	NOUN
ajfa-8539	262	32	industry	industry	NOUN
ajfa-8539	262	33	(	(	PUNCT
ajfa-8539	262	34	sps	sps	PROPN
ajfa-8539	262	35	)	)	PUNCT
ajfa-8539	262	36	59.1	59.1	NUM
ajfa-8539	262	37	%	%	NOUN
ajfa-8539	262	38	0.008	0.008	NUM
ajfa-8539	262	39	fees	fee	NOUN
ajfa-8539	262	40	*	*	NOUN
ajfa-8539	262	41	20	20	NUM
ajfa-8539	262	42	%	%	NOUN
ajfa-8539	262	43	0.000	0.000	NUM
ajfa-8539	262	44	*	*	PUNCT
ajfa-8539	262	45	for	for	ADP
ajfa-8539	262	46	the	the	DET
ajfa-8539	262	47	purpose	purpose	NOUN
ajfa-8539	262	48	of	of	ADP
ajfa-8539	262	49	this	this	DET
ajfa-8539	262	50	test	test	NOUN
ajfa-8539	262	51	,	,	PUNCT
ajfa-8539	262	52	audit	audit	NOUN
ajfa-8539	262	53	fees	fee	NOUN
ajfa-8539	262	54	had	have	AUX
ajfa-8539	262	55	converted	convert	VERB
ajfa-8539	262	56	into	into	ADP
ajfa-8539	262	57	dual	dual	ADJ
ajfa-8539	262	58	value	value	NOUN
ajfa-8539	262	59	,	,	PUNCT
ajfa-8539	262	60	where	where	SCONJ
ajfa-8539	262	61	number	number	NOUN
ajfa-8539	262	62	1	1	NUM
ajfa-8539	262	63	is	be	AUX
ajfa-8539	262	64	used	use	VERB
ajfa-8539	262	65	when	when	SCONJ
ajfa-8539	262	66	audit	audit	NOUN
ajfa-8539	262	67	fees	fee	NOUN
ajfa-8539	262	68	are	be	AUX
ajfa-8539	262	69	overage	overage	NOUN
ajfa-8539	262	70	of	of	ADP
ajfa-8539	262	71	these	these	DET
ajfa-8539	262	72	fees	fee	NOUN
ajfa-8539	262	73	,	,	PUNCT
ajfa-8539	262	74	whereas	whereas	SCONJ
ajfa-8539	262	75	0	0	NUM
ajfa-8539	262	76	is	be	AUX
ajfa-8539	262	77	given	give	VERB
ajfa-8539	262	78	when	when	SCONJ
ajfa-8539	262	79	the	the	DET
ajfa-8539	262	80	audit	audit	NOUN
ajfa-8539	262	81	fees	fee	NOUN
ajfa-8539	262	82	are	be	AUX
ajfa-8539	262	83	below	below	ADP
ajfa-8539	262	84	the	the	DET
ajfa-8539	262	85	average	average	NOUN
ajfa-8539	262	86	of	of	ADP
ajfa-8539	262	87	these	these	DET
ajfa-8539	262	88	audit	audit	NOUN
ajfa-8539	262	89	fees	fee	NOUN
ajfa-8539	262	90	,	,	PUNCT
ajfa-8539	262	91	in	in	ADP
ajfa-8539	262	92	order	order	NOUN
ajfa-8539	262	93	to	to	PART
ajfa-8539	262	94	insure	insure	VERB
ajfa-8539	262	95	consistency	consistency	NOUN
ajfa-8539	262	96	in	in	ADP
ajfa-8539	262	97	measurement	measurement	NOUN
ajfa-8539	262	98	.	.	PUNCT
ajfa-8539	263	1	the	the	DET
ajfa-8539	263	2	table	table	NOUN
ajfa-8539	263	3	shows	show	VERB
ajfa-8539	263	4	that	that	SCONJ
ajfa-8539	263	5	all	all	DET
ajfa-8539	263	6	audit	audit	NOUN
ajfa-8539	263	7	quality	quality	NOUN
ajfa-8539	263	8	features	feature	NOUN
ajfa-8539	263	9	for	for	ADP
ajfa-8539	263	10	audit	audit	NOUN
ajfa-8539	263	11	offices	office	NOUN
ajfa-8539	263	12	are	be	AUX
ajfa-8539	263	13	significant	significant	ADJ
ajfa-8539	263	14	.	.	PUNCT
ajfa-8539	264	1	because	because	SCONJ
ajfa-8539	264	2	the	the	DET
ajfa-8539	264	3	coefficient	coefficient	NOUN
ajfa-8539	264	4	of	of	ADP
ajfa-8539	264	5	significance	significance	NOUN
ajfa-8539	264	6	is	be	AUX
ajfa-8539	264	7	below	below	ADP
ajfa-8539	264	8	0.05	0.05	NUM
ajfa-8539	264	9	,	,	PUNCT
ajfa-8539	264	10	the	the	DET
ajfa-8539	264	11	null	null	ADJ
ajfa-8539	264	12	hypothesis	hypothesis	NOUN
ajfa-8539	264	13	is	be	AUX
ajfa-8539	264	14	rejected	reject	VERB
ajfa-8539	264	15	,	,	PUNCT
ajfa-8539	264	16	whereas	whereas	SCONJ
ajfa-8539	264	17	the	the	DET
ajfa-8539	264	18	alternative	alternative	NOUN
ajfa-8539	264	19	,	,	PUNCT
ajfa-8539	264	20	which	which	PRON
ajfa-8539	264	21	states	state	VERB
ajfa-8539	264	22	that	that	SCONJ
ajfa-8539	264	23	audit	audit	NOUN
ajfa-8539	264	24	offices	office	NOUN
ajfa-8539	264	25	which	which	PRON
ajfa-8539	264	26	audited	audit	VERB
ajfa-8539	264	27	the	the	DET
ajfa-8539	264	28	financial	financial	ADJ
ajfa-8539	264	29	statements	statement	NOUN
ajfa-8539	264	30	of	of	ADP
ajfa-8539	264	31	listed	list	VERB
ajfa-8539	264	32	manufacturing	manufacturing	NOUN
ajfa-8539	264	33	firms	firm	NOUN
ajfa-8539	264	34	at	at	ADP
ajfa-8539	264	35	ase	ase	PROPN
ajfa-8539	264	36	,	,	PUNCT
ajfa-8539	264	37	is	be	AUX
ajfa-8539	264	38	accepted	accept	VERB
ajfa-8539	264	39	,	,	PUNCT
ajfa-8539	264	40	6.2.2	6.2.2	NUM
ajfa-8539	264	41	testing	test	VERB
ajfa-8539	264	42	the	the	DET
ajfa-8539	264	43	second	second	ADJ
ajfa-8539	264	44	hypothesis	hypothesis	NOUN
ajfa-8539	264	45	the	the	DET
ajfa-8539	264	46	second	second	ADJ
ajfa-8539	264	47	hypothesis	hypothesis	NOUN
ajfa-8539	264	48	had	have	AUX
ajfa-8539	264	49	developed	develop	VERB
ajfa-8539	264	50	to	to	PART
ajfa-8539	264	51	test	test	VERB
ajfa-8539	264	52	whether	whether	SCONJ
ajfa-8539	264	53	the	the	DET
ajfa-8539	264	54	reported	report	VERB
ajfa-8539	264	55	earnings	earning	NOUN
ajfa-8539	264	56	of	of	ADP
ajfa-8539	264	57	listed	list	VERB
ajfa-8539	264	58	firms	firm	NOUN
ajfa-8539	264	59	in	in	ADP
ajfa-8539	264	60	ase	ase	PROPN
ajfa-8539	264	61	are	be	AUX
ajfa-8539	264	62	of	of	ADP
ajfa-8539	264	63	good	good	ADJ
ajfa-8539	264	64	quality	quality	NOUN
ajfa-8539	264	65	.	.	PUNCT
ajfa-8539	265	1	ho2	ho2	NOUN
ajfa-8539	265	2	:	:	PUNCT
ajfa-8539	265	3	there	there	PRON
ajfa-8539	265	4	is	be	VERB
ajfa-8539	265	5	no	no	DET
ajfa-8539	265	6	statistical	statistical	ADJ
ajfa-8539	265	7	significance	significance	NOUN
ajfa-8539	265	8	for	for	ADP
ajfa-8539	265	9	the	the	DET
ajfa-8539	265	10	quality	quality	NOUN
ajfa-8539	265	11	of	of	ADP
ajfa-8539	265	12	the	the	DET
ajfa-8539	265	13	reported	report	VERB
ajfa-8539	265	14	earnings	earning	NOUN
ajfa-8539	265	15	by	by	ADP
ajfa-8539	265	16	listed	list	VERB
ajfa-8539	265	17	manufacturing	manufacturing	NOUN
ajfa-8539	265	18	firms	firm	NOUN
ajfa-8539	265	19	in	in	ADP
ajfa-8539	265	20	ase	ase	PROPN
ajfa-8539	265	21	.	.	PUNCT
ajfa-8539	265	22	continuity	continuity	NOUN
ajfa-8539	265	23	of	of	ADP
ajfa-8539	265	24	reported	report	VERB
ajfa-8539	265	25	earnings	earning	NOUN
ajfa-8539	265	26	of	of	ADP
ajfa-8539	265	27	listed	list	VERB
ajfa-8539	265	28	firms	firm	NOUN
ajfa-8539	265	29	in	in	ADP
ajfa-8539	265	30	ase	ase	PROPN
ajfa-8539	265	31	is	be	AUX
ajfa-8539	265	32	used	use	VERB
ajfa-8539	265	33	to	to	PART
ajfa-8539	265	34	determine	determine	VERB
ajfa-8539	265	35	whether	whether	SCONJ
ajfa-8539	265	36	these	these	DET
ajfa-8539	265	37	earnings	earning	NOUN
ajfa-8539	265	38	are	be	AUX
ajfa-8539	265	39	of	of	ADP
ajfa-8539	265	40	high	high	ADJ
ajfa-8539	265	41	quality	quality	NOUN
ajfa-8539	265	42	.	.	PUNCT
ajfa-8539	266	1	the	the	DET
ajfa-8539	266	2	model	model	NOUN
ajfa-8539	266	3	used	use	VERB
ajfa-8539	266	4	for	for	ADP
ajfa-8539	266	5	this	this	DET
ajfa-8539	266	6	purpose	purpose	NOUN
ajfa-8539	266	7	is	be	AUX
ajfa-8539	266	8	available	available	ADJ
ajfa-8539	266	9	in	in	ADP
ajfa-8539	266	10	table	table	NOUN
ajfa-8539	266	11	(	(	PUNCT
ajfa-8539	266	12	5	5	NUM
ajfa-8539	266	13	)	)	PUNCT
ajfa-8539	266	14	.	.	PUNCT
ajfa-8539	267	1	asian	asian	ADJ
ajfa-8539	267	2	journal	journal	PROPN
ajfa-8539	267	3	of	of	ADP
ajfa-8539	267	4	finance	finance	PROPN
ajfa-8539	267	5	&	&	CCONJ
ajfa-8539	267	6	accounting	accounting	PROPN
ajfa-8539	267	7	issn	issn	PROPN
ajfa-8539	267	8	1946	1946	NUM
ajfa-8539	267	9	-	-	PUNCT
ajfa-8539	267	10	052x	052x	NOUN
ajfa-8539	267	11	2015	2015	NUM
ajfa-8539	267	12	,	,	PUNCT
ajfa-8539	267	13	vol	vol	NOUN
ajfa-8539	267	14	.	.	PROPN
ajfa-8539	267	15	7	7	NUM
ajfa-8539	267	16	,	,	PUNCT
ajfa-8539	267	17	no	no	INTJ
ajfa-8539	267	18	.	.	NOUN
ajfa-8539	267	19	2	2	NUM
ajfa-8539	267	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	267	21	270	270	NUM
ajfa-8539	267	22	table	table	NOUN
ajfa-8539	267	23	5	5	NUM
ajfa-8539	267	24	.	.	PUNCT
ajfa-8539	267	25	test	test	NOUN
ajfa-8539	267	26	of	of	ADP
ajfa-8539	267	27	the	the	DET
ajfa-8539	267	28	second	second	ADJ
ajfa-8539	267	29	hypothesis	hypothesis	NOUN
ajfa-8539	267	30	,	,	PUNCT
ajfa-8539	267	31	=	=	PUNCT
ajfa-8539	268	1	+	+	PUNCT
ajfa-8539	268	2	,	,	PUNCT
ajfa-8539	268	3	+	+	CCONJ
ajfa-8539	268	4	,	,	PUNCT
ajfa-8539	268	5	model	model	NOUN
ajfa-8539	268	6	t	t	PROPN
ajfa-8539	268	7	r	r	NOUN
ajfa-8539	268	8	adjusted	adjust	VERB
ajfa-8539	268	9	r	r	NOUN
ajfa-8539	268	10	f	f	X
ajfa-8539	268	11	-	-	PUNCT
ajfa-8539	268	12	test	test	NOUN
ajfa-8539	268	13	sig	sig	NOUN
ajfa-8539	268	14	.	.	PUNCT
ajfa-8539	268	15	constant	constant	ADJ
ajfa-8539	268	16	,	,	PUNCT
ajfa-8539	268	17	0.015	0.015	NUM
ajfa-8539	268	18	0.411	0.411	NUM
ajfa-8539	268	19	5.954	5.954	NUM
ajfa-8539	268	20	0.137	0.137	NUM
ajfa-8539	268	21	0.133	0.133	NUM
ajfa-8539	268	22	35.451	35.451	NUM
ajfa-8539	268	23	0.000	0.000	NUM
ajfa-8539	268	24	*	*	PUNCT
ajfa-8539	268	25	a.	a.	NOUN
ajfa-8539	268	26	predictors	predictor	NOUN
ajfa-8539	268	27	:	:	PUNCT
ajfa-8539	268	28	(	(	PUNCT
ajfa-8539	268	29	constant	constant	ADJ
ajfa-8539	268	30	)	)	PUNCT
ajfa-8539	268	31	,	,	PUNCT
ajfa-8539	268	32	et	et	PROPN
ajfa-8539	268	33	b.	b.	PROPN
ajfa-8539	269	1	dependent	dependent	ADJ
ajfa-8539	269	2	variable	variable	NOUN
ajfa-8539	269	3	:	:	PUNCT
ajfa-8539	270	1	+1	+1	PRON
ajfa-8539	270	2	*	*	PUNCT
ajfa-8539	270	3	significant	significant	ADJ
ajfa-8539	270	4	at	at	ADP
ajfa-8539	270	5	the	the	DET
ajfa-8539	270	6	5	5	NUM
ajfa-8539	270	7	%	%	NOUN
ajfa-8539	270	8	level	level	NOUN
ajfa-8539	270	9	.	.	PUNCT
ajfa-8539	271	1	results	result	NOUN
ajfa-8539	271	2	appearing	appear	VERB
ajfa-8539	271	3	in	in	ADP
ajfa-8539	271	4	table	table	NOUN
ajfa-8539	271	5	(	(	PUNCT
ajfa-8539	271	6	5	5	NUM
ajfa-8539	271	7	)	)	PUNCT
ajfa-8539	271	8	demonstrate	demonstrate	VERB
ajfa-8539	271	9	that	that	SCONJ
ajfa-8539	271	10	the	the	DET
ajfa-8539	271	11	computed	computed	ADJ
ajfa-8539	271	12	coefficient	coefficient	NOUN
ajfa-8539	271	13	of	of	ADP
ajfa-8539	271	14	significance	significance	NOUN
ajfa-8539	271	15	equals	equal	VERB
ajfa-8539	271	16	zero	zero	NUM
ajfa-8539	271	17	.	.	PUNCT
ajfa-8539	272	1	when	when	SCONJ
ajfa-8539	272	2	this	this	DET
ajfa-8539	272	3	computed	compute	VERB
ajfa-8539	272	4	coefficient	coefficient	NOUN
ajfa-8539	272	5	of	of	ADP
ajfa-8539	272	6	significance	significance	NOUN
ajfa-8539	272	7	is	be	AUX
ajfa-8539	272	8	compared	compare	VERB
ajfa-8539	272	9	with	with	ADP
ajfa-8539	272	10	the	the	DET
ajfa-8539	272	11	predetermined	predetermined	ADJ
ajfa-8539	272	12	one	one	NUM
ajfa-8539	272	13	,	,	PUNCT
ajfa-8539	272	14	which	which	PRON
ajfa-8539	272	15	equals	equal	VERB
ajfa-8539	272	16	0.05	0.05	NUM
ajfa-8539	272	17	(	(	PUNCT
ajfa-8539	272	18	1	1	NUM
ajfa-8539	272	19	-	-	NUM
ajfa-8539	272	20	0.95	0.95	NUM
ajfa-8539	272	21	)	)	PUNCT
ajfa-8539	272	22	,	,	PUNCT
ajfa-8539	272	23	it	it	PRON
ajfa-8539	272	24	is	be	AUX
ajfa-8539	272	25	apparent	apparent	ADJ
ajfa-8539	272	26	the	the	DET
ajfa-8539	272	27	computed	computed	ADJ
ajfa-8539	272	28	one	one	NUM
ajfa-8539	272	29	is	be	AUX
ajfa-8539	272	30	less	less	ADJ
ajfa-8539	272	31	than	than	ADP
ajfa-8539	272	32	its	its	PRON
ajfa-8539	272	33	corresponding	corresponding	ADJ
ajfa-8539	272	34	one	one	NUM
ajfa-8539	272	35	.	.	PUNCT
ajfa-8539	273	1	therefore	therefore	ADV
ajfa-8539	273	2	,	,	PUNCT
ajfa-8539	273	3	the	the	DET
ajfa-8539	273	4	null	null	ADJ
ajfa-8539	273	5	hypothesis	hypothesis	NOUN
ajfa-8539	273	6	is	be	AUX
ajfa-8539	273	7	rejected	reject	VERB
ajfa-8539	273	8	,	,	PUNCT
ajfa-8539	273	9	where	where	SCONJ
ajfa-8539	273	10	its	its	PRON
ajfa-8539	273	11	alternative	alternative	ADJ
ajfa-8539	273	12	one	one	NOUN
ajfa-8539	273	13	is	be	AUX
ajfa-8539	273	14	accepted	accept	VERB
ajfa-8539	273	15	.	.	PUNCT
ajfa-8539	274	1	this	this	DET
ajfa-8539	274	2	result	result	NOUN
ajfa-8539	274	3	means	mean	VERB
ajfa-8539	274	4	that	that	SCONJ
ajfa-8539	274	5	there	there	PRON
ajfa-8539	274	6	is	be	VERB
ajfa-8539	274	7	a	a	DET
ajfa-8539	274	8	quality	quality	NOUN
ajfa-8539	274	9	for	for	ADP
ajfa-8539	274	10	the	the	DET
ajfa-8539	274	11	reported	report	VERB
ajfa-8539	274	12	accounting	accounting	NOUN
ajfa-8539	274	13	profits	profit	NOUN
ajfa-8539	274	14	by	by	ADP
ajfa-8539	274	15	listed	list	VERB
ajfa-8539	274	16	manufacturing	manufacturing	NOUN
ajfa-8539	274	17	firms	firm	NOUN
ajfa-8539	274	18	in	in	ADP
ajfa-8539	274	19	ase	ase	PROPN
ajfa-8539	274	20	,	,	PUNCT
ajfa-8539	274	21	because	because	SCONJ
ajfa-8539	274	22	these	these	DET
ajfa-8539	274	23	earnings	earning	NOUN
ajfa-8539	274	24	are	be	AUX
ajfa-8539	274	25	characterized	characterize	VERB
ajfa-8539	274	26	with	with	ADP
ajfa-8539	274	27	its	its	PRON
ajfa-8539	274	28	continuity	continuity	NOUN
ajfa-8539	274	29	,	,	PUNCT
ajfa-8539	274	30	and	and	CCONJ
ajfa-8539	274	31	the	the	DET
ajfa-8539	274	32	earnings	earning	NOUN
ajfa-8539	274	33	of	of	ADP
ajfa-8539	274	34	year	year	NOUN
ajfa-8539	274	35	(	(	PUNCT
ajfa-8539	274	36	ei	ei	PROPN
ajfa-8539	274	37	,	,	PUNCT
ajfa-8539	274	38	t	t	PROPN
ajfa-8539	274	39	)	)	PUNCT
ajfa-8539	274	40	have	have	VERB
ajfa-8539	274	41	a	a	DET
ajfa-8539	274	42	clear	clear	ADJ
ajfa-8539	274	43	contribution	contribution	NOUN
ajfa-8539	274	44	in	in	ADP
ajfa-8539	274	45	interpreting	interpret	VERB
ajfa-8539	274	46	profit	profit	NOUN
ajfa-8539	274	47	variance	variance	NOUN
ajfa-8539	274	48	of	of	ADP
ajfa-8539	274	49	the	the	DET
ajfa-8539	274	50	next	next	ADJ
ajfa-8539	274	51	year	year	NOUN
ajfa-8539	274	52	(	(	PUNCT
ajfa-8539	274	53	ei	ei	PROPN
ajfa-8539	274	54	,	,	PUNCT
ajfa-8539	274	55	t+1	t+1	PROPN
ajfa-8539	274	56	)	)	PUNCT
ajfa-8539	274	57	.	.	PUNCT
ajfa-8539	275	1	in	in	ADP
ajfa-8539	275	2	more	more	ADJ
ajfa-8539	275	3	details	detail	NOUN
ajfa-8539	275	4	,	,	PUNCT
ajfa-8539	275	5	b	b	NUM
ajfa-8539	275	6	value	value	NOUN
ajfa-8539	275	7	was	be	AUX
ajfa-8539	275	8	positive	positive	ADJ
ajfa-8539	275	9	for	for	ADP
ajfa-8539	275	10	the	the	DET
ajfa-8539	275	11	year	year	NOUN
ajfa-8539	275	12	t	t	PROPN
ajfa-8539	275	13	,	,	PUNCT
ajfa-8539	275	14	and	and	CCONJ
ajfa-8539	275	15	equals	equal	VERB
ajfa-8539	275	16	0.411	0.411	NUM
ajfa-8539	275	17	,	,	PUNCT
ajfa-8539	275	18	which	which	PRON
ajfa-8539	275	19	refers	refer	VERB
ajfa-8539	275	20	to	to	ADP
ajfa-8539	275	21	continuity	continuity	NOUN
ajfa-8539	275	22	of	of	ADP
ajfa-8539	275	23	profits	profit	NOUN
ajfa-8539	275	24	in	in	ADP
ajfa-8539	275	25	year	year	NOUN
ajfa-8539	275	26	(	(	PUNCT
ajfa-8539	275	27	t+1	t+1	PROPN
ajfa-8539	275	28	)	)	PUNCT
ajfa-8539	275	29	,	,	PUNCT
ajfa-8539	275	30	and	and	CCONJ
ajfa-8539	275	31	each	each	DET
ajfa-8539	275	32	jd	jd	PROPN
ajfa-8539	275	33	0.411	0.411	NUM
ajfa-8539	275	34	in	in	ADP
ajfa-8539	275	35	earnings	earning	NOUN
ajfa-8539	275	36	of	of	ADP
ajfa-8539	275	37	year	year	NOUN
ajfa-8539	275	38	t	t	PROPN
ajfa-8539	275	39	leads	lead	VERB
ajfa-8539	275	40	to	to	PART
ajfa-8539	275	41	increase	increase	VERB
ajfa-8539	275	42	in	in	ADP
ajfa-8539	275	43	the	the	DET
ajfa-8539	275	44	earnings	earning	NOUN
ajfa-8539	275	45	of	of	ADP
ajfa-8539	275	46	year	year	NOUN
ajfa-8539	275	47	(	(	PUNCT
ajfa-8539	275	48	t+1	t+1	PROPN
ajfa-8539	275	49	)	)	PUNCT
ajfa-8539	275	50	with	with	ADP
ajfa-8539	275	51	jd1	jd1	PROPN
ajfa-8539	275	52	.	.	PUNCT
ajfa-8539	276	1	results	result	NOUN
ajfa-8539	276	2	also	also	ADV
ajfa-8539	276	3	show	show	VERB
ajfa-8539	276	4	that	that	SCONJ
ajfa-8539	276	5	adjusted	adjusted	ADJ
ajfa-8539	276	6	r2	r2	NOUN
ajfa-8539	276	7	equals	equal	VERB
ajfa-8539	276	8	0.133	0.133	NUM
ajfa-8539	276	9	,	,	PUNCT
ajfa-8539	276	10	which	which	PRON
ajfa-8539	276	11	means	mean	VERB
ajfa-8539	276	12	that	that	SCONJ
ajfa-8539	276	13	earnings	earning	NOUN
ajfa-8539	276	14	of	of	ADP
ajfa-8539	276	15	year	year	NOUN
ajfa-8539	276	16	ei	ei	PROPN
ajfa-8539	276	17	,	,	PUNCT
ajfa-8539	276	18	t	t	PROPN
ajfa-8539	276	19	interprets	interpret	VERB
ajfa-8539	276	20	13.3	13.3	NUM
ajfa-8539	276	21	percent	percent	NOUN
ajfa-8539	276	22	in	in	ADP
ajfa-8539	276	23	the	the	DET
ajfa-8539	276	24	variance	variance	NOUN
ajfa-8539	276	25	of	of	ADP
ajfa-8539	276	26	earnings	earning	NOUN
ajfa-8539	276	27	of	of	ADP
ajfa-8539	276	28	year	year	NOUN
ajfa-8539	276	29	ei	ei	PROPN
ajfa-8539	276	30	,	,	PUNCT
ajfa-8539	276	31	t+1	t+1	PROPN
ajfa-8539	276	32	,	,	PUNCT
ajfa-8539	276	33	and	and	CCONJ
ajfa-8539	276	34	this	this	PRON
ajfa-8539	276	35	is	be	AUX
ajfa-8539	276	36	a	a	DET
ajfa-8539	276	37	good	good	ADJ
ajfa-8539	276	38	indicator	indicator	NOUN
ajfa-8539	276	39	for	for	ADP
ajfa-8539	276	40	the	the	DET
ajfa-8539	276	41	existence	existence	NOUN
ajfa-8539	276	42	of	of	ADP
ajfa-8539	276	43	linear	linear	PROPN
ajfa-8539	276	44	relationship	relationship	NOUN
ajfa-8539	276	45	,	,	PUNCT
ajfa-8539	276	46	and	and	CCONJ
ajfa-8539	276	47	there	there	PRON
ajfa-8539	276	48	are	be	VERB
ajfa-8539	276	49	other	other	ADJ
ajfa-8539	276	50	variables	variable	NOUN
ajfa-8539	276	51	affect	affect	VERB
ajfa-8539	276	52	the	the	DET
ajfa-8539	276	53	continuity	continuity	NOUN
ajfa-8539	276	54	of	of	ADP
ajfa-8539	276	55	earnings	earning	NOUN
ajfa-8539	276	56	.	.	PUNCT
ajfa-8539	277	1	this	this	DET
ajfa-8539	277	2	result	result	NOUN
ajfa-8539	277	3	is	be	AUX
ajfa-8539	277	4	in	in	ADP
ajfa-8539	277	5	agreement	agreement	NOUN
ajfa-8539	277	6	with	with	ADP
ajfa-8539	277	7	(	(	PUNCT
ajfa-8539	277	8	sameh	sameh	NOUN
ajfa-8539	277	9	,	,	PUNCT
ajfa-8539	277	10	2013	2013	NUM
ajfa-8539	277	11	)	)	PUNCT
ajfa-8539	277	12	,	,	PUNCT
ajfa-8539	277	13	and	and	CCONJ
ajfa-8539	277	14	(	(	PUNCT
ajfa-8539	277	15	hamdan	hamdan	PROPN
ajfa-8539	277	16	and	and	CCONJ
ajfa-8539	277	17	abu	abu	PROPN
ajfa-8539	277	18	hajeelah	hajeelah	PROPN
ajfa-8539	277	19	,	,	PUNCT
ajfa-8539	277	20	2012	2012	NUM
ajfa-8539	277	21	)	)	PUNCT
ajfa-8539	277	22	.	.	PUNCT
ajfa-8539	278	1	6.2.3	6.2.3	NUM
ajfa-8539	278	2	testing	test	VERB
ajfa-8539	278	3	the	the	DET
ajfa-8539	278	4	third	third	ADJ
ajfa-8539	278	5	hypothesis	hypothesis	NOUN
ajfa-8539	278	6	the	the	DET
ajfa-8539	278	7	third	third	ADJ
ajfa-8539	278	8	hypothesis	hypothesis	NOUN
ajfa-8539	278	9	had	have	AUX
ajfa-8539	278	10	developed	develop	VERB
ajfa-8539	278	11	to	to	PART
ajfa-8539	278	12	test	test	VERB
ajfa-8539	278	13	whether	whether	SCONJ
ajfa-8539	278	14	audit	audit	NOUN
ajfa-8539	278	15	quality	quality	NOUN
ajfa-8539	278	16	features	feature	NOUN
ajfa-8539	278	17	affect	affect	VERB
ajfa-8539	278	18	and	and	CCONJ
ajfa-8539	278	19	enhance	enhance	VERB
ajfa-8539	278	20	the	the	DET
ajfa-8539	278	21	quality	quality	NOUN
ajfa-8539	278	22	of	of	ADP
ajfa-8539	278	23	earnings	earning	NOUN
ajfa-8539	278	24	of	of	ADP
ajfa-8539	278	25	listed	list	VERB
ajfa-8539	278	26	manufacturing	manufacturing	NOUN
ajfa-8539	278	27	firms	firm	NOUN
ajfa-8539	278	28	in	in	ADP
ajfa-8539	278	29	ase	ase	PROPN
ajfa-8539	278	30	.	.	PUNCT
ajfa-8539	279	1	the	the	DET
ajfa-8539	279	2	hypothesis	hypothesis	NOUN
ajfa-8539	279	3	is	be	AUX
ajfa-8539	279	4	again	again	ADV
ajfa-8539	279	5	presented	present	VERB
ajfa-8539	279	6	,	,	PUNCT
ajfa-8539	279	7	in	in	ADP
ajfa-8539	279	8	its	its	PRON
ajfa-8539	279	9	null	null	ADJ
ajfa-8539	279	10	form	form	NOUN
ajfa-8539	279	11	,	,	PUNCT
ajfa-8539	279	12	as	as	SCONJ
ajfa-8539	279	13	follows	follow	VERB
ajfa-8539	279	14	.	.	PUNCT
ajfa-8539	280	1	ho3	ho3	NOUN
ajfa-8539	280	2	:	:	PUNCT
ajfa-8539	280	3	there	there	PRON
ajfa-8539	280	4	is	be	VERB
ajfa-8539	280	5	no	no	DET
ajfa-8539	280	6	statistical	statistical	ADJ
ajfa-8539	280	7	significance	significance	NOUN
ajfa-8539	280	8	of	of	ADP
ajfa-8539	280	9	audit	audit	NOUN
ajfa-8539	280	10	quality	quality	NOUN
ajfa-8539	280	11	features	feature	NOUN
ajfa-8539	280	12	in	in	ADP
ajfa-8539	280	13	enhancing	enhance	VERB
ajfa-8539	280	14	the	the	DET
ajfa-8539	280	15	quality	quality	NOUN
ajfa-8539	280	16	of	of	ADP
ajfa-8539	280	17	earning	earn	VERB
ajfa-8539	280	18	quality	quality	NOUN
ajfa-8539	280	19	of	of	ADP
ajfa-8539	280	20	listed	list	VERB
ajfa-8539	280	21	manufacturing	manufacturing	NOUN
ajfa-8539	280	22	firms	firm	NOUN
ajfa-8539	280	23	in	in	ADP
ajfa-8539	280	24	amman	amman	PROPN
ajfa-8539	280	25	stock	stock	PROPN
ajfa-8539	280	26	exchange	exchange	PROPN
ajfa-8539	280	27	.	.	PUNCT
ajfa-8539	281	1	multiple	multiple	ADJ
ajfa-8539	281	2	linear	linear	PROPN
ajfa-8539	281	3	regression	regression	NOUN
ajfa-8539	281	4	method	method	NOUN
ajfa-8539	281	5	had	have	AUX
ajfa-8539	281	6	been	be	AUX
ajfa-8539	281	7	used	use	VERB
ajfa-8539	281	8	in	in	ADP
ajfa-8539	281	9	testing	test	VERB
ajfa-8539	281	10	the	the	DET
ajfa-8539	281	11	third	third	ADJ
ajfa-8539	281	12	hypothesis	hypothesis	NOUN
ajfa-8539	281	13	.	.	PUNCT
ajfa-8539	282	1	table	table	NOUN
ajfa-8539	282	2	(	(	PUNCT
ajfa-8539	282	3	6	6	NUM
ajfa-8539	282	4	)	)	PUNCT
ajfa-8539	282	5	shows	show	VERB
ajfa-8539	282	6	the	the	DET
ajfa-8539	282	7	results	result	NOUN
ajfa-8539	282	8	of	of	ADP
ajfa-8539	282	9	the	the	DET
ajfa-8539	282	10	study	study	NOUN
ajfa-8539	282	11	model	model	PROPN
ajfa-8539	282	12	asian	asian	PROPN
ajfa-8539	282	13	journal	journal	PROPN
ajfa-8539	282	14	of	of	ADP
ajfa-8539	282	15	finance	finance	PROPN
ajfa-8539	282	16	&	&	CCONJ
ajfa-8539	282	17	accounting	accounting	PROPN
ajfa-8539	282	18	issn	issn	PROPN
ajfa-8539	282	19	1946	1946	NUM
ajfa-8539	282	20	-	-	PUNCT
ajfa-8539	282	21	052x	052x	NOUN
ajfa-8539	282	22	2015	2015	NUM
ajfa-8539	282	23	,	,	PUNCT
ajfa-8539	282	24	vol	vol	NOUN
ajfa-8539	282	25	.	.	PROPN
ajfa-8539	283	1	7	7	NUM
ajfa-8539	283	2	,	,	PUNCT
ajfa-8539	283	3	no	no	INTJ
ajfa-8539	283	4	.	.	NOUN
ajfa-8539	283	5	2	2	NUM
ajfa-8539	283	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	283	7	271	271	NUM
ajfa-8539	283	8	table	table	NOUN
ajfa-8539	283	9	6	6	NUM
ajfa-8539	283	10	.	.	PUNCT
ajfa-8539	283	11	effect	effect	NOUN
ajfa-8539	283	12	of	of	ADP
ajfa-8539	283	13	the	the	DET
ajfa-8539	283	14	overall	overall	ADJ
ajfa-8539	283	15	audit	audit	NOUN
ajfa-8539	283	16	quality	quality	NOUN
ajfa-8539	283	17	features	feature	NOUN
ajfa-8539	283	18	on	on	ADP
ajfa-8539	283	19	enhancing	enhance	VERB
ajfa-8539	283	20	earnings	earning	NOUN
ajfa-8539	283	21	quality	quality	NOUN
ajfa-8539	283	22	,	,	PUNCT
ajfa-8539	283	23	=	=	PUNCT
ajfa-8539	284	1	+	+	CCONJ
ajfa-8539	284	2	,	,	PUNCT
ajfa-8539	284	3	+	+	CCONJ
ajfa-8539	284	4	big4	big4	NOUN
ajfa-8539	284	5	,	,	PUNCT
ajfa-8539	284	6	+	+	CCONJ
ajfa-8539	284	7	ret	ret	NOUN
ajfa-8539	284	8	,	,	PUNCT
ajfa-8539	284	9	+	+	CCONJ
ajfa-8539	284	10	aop	aop	PROPN
ajfa-8539	284	11	,	,	PUNCT
ajfa-8539	284	12	+	+	CCONJ
ajfa-8539	284	13	sps	sps	NOUN
ajfa-8539	284	14	,	,	PUNCT
ajfa-8539	284	15	+	+	CCONJ
ajfa-8539	284	16	fees	fee	NOUN
ajfa-8539	284	17	,	,	PUNCT
ajfa-8539	284	18	+	+	CCONJ
ajfa-8539	284	19	,	,	PUNCT
ajfa-8539	284	20	∗	∗	NOUN
ajfa-8539	284	21	big4	big4	NOUN
ajfa-8539	284	22	,	,	PUNCT
ajfa-8539	284	23	+	+	CCONJ
ajfa-8539	284	24	,	,	PUNCT
ajfa-8539	284	25	∗	∗	PROPN
ajfa-8539	284	26	ret	ret	NOUN
ajfa-8539	284	27	,	,	PUNCT
ajfa-8539	284	28	+	+	CCONJ
ajfa-8539	284	29	,	,	PUNCT
ajfa-8539	284	30	∗	∗	NOUN
ajfa-8539	284	31	aop	aop	PROPN
ajfa-8539	284	32	,	,	PUNCT
ajfa-8539	284	33	+	+	CCONJ
ajfa-8539	284	34	,	,	PUNCT
ajfa-8539	284	35	∗	∗	NOUN
ajfa-8539	284	36	sps	sps	NOUN
ajfa-8539	284	37	,	,	PUNCT
ajfa-8539	284	38	+	+	CCONJ
ajfa-8539	284	39	(	(	PUNCT
ajfa-8539	284	40	,	,	PUNCT
ajfa-8539	284	41	∗	∗	NOUN
ajfa-8539	284	42	fees	fee	NOUN
ajfa-8539	284	43	,	,	PUNCT
ajfa-8539	284	44	)	)	PUNCT
ajfa-8539	285	1	+	+	CCONJ
ajfa-8539	285	2	(	(	PUNCT
ajfa-8539	285	3	,	,	PUNCT
ajfa-8539	285	4	∗	∗	X
ajfa-8539	285	5	big4	big4	NOUN
ajfa-8539	285	6	,	,	PUNCT
ajfa-8539	285	7	∗	∗	NOUN
ajfa-8539	285	8	ret	ret	PROPN
ajfa-8539	285	9	,	,	PUNCT
ajfa-8539	285	10	∗	∗	NOUN
ajfa-8539	285	11	aop	aop	PROPN
ajfa-8539	285	12	,	,	PUNCT
ajfa-8539	285	13	∗	∗	NOUN
ajfa-8539	285	14	sps	sps	NOUN
ajfa-8539	285	15	,	,	PUNCT
ajfa-8539	285	16	∗	∗	NOUN
ajfa-8539	285	17	fees	fee	NOUN
ajfa-8539	285	18	,	,	PUNCT
ajfa-8539	285	19	)	)	PUNCT
ajfa-8539	286	1	+	+	CCONJ
ajfa-8539	286	2	,	,	PUNCT
ajfa-8539	286	3	variable	variable	ADJ
ajfa-8539	286	4	unstandardized	unstandardized	ADJ
ajfa-8539	286	5	coefficient	coefficient	NOUN
ajfa-8539	286	6	standardized	standardized	ADJ
ajfa-8539	286	7	coefficient	coefficient	NOUN
ajfa-8539	286	8	(	(	PUNCT
ajfa-8539	286	9	beta	beta	NOUN
ajfa-8539	286	10	)	)	PUNCT
ajfa-8539	286	11	(	(	PUNCT
ajfa-8539	286	12	t	t	NOUN
ajfa-8539	286	13	)	)	PUNCT
ajfa-8539	286	14	sig	sig	NOUN
ajfa-8539	286	15	.	.	PUNCT
ajfa-8539	287	1	constant	constant	ADJ
ajfa-8539	287	2	-0.056	-0.056	X
ajfa-8539	287	3	-1.077	-1.077	PROPN
ajfa-8539	287	4	0.283	0.283	NUM
ajfa-8539	288	1	0.069	0.069	NUM
ajfa-8539	288	2	0.036	0.036	NUM
ajfa-8539	288	3	0.081	0.081	NUM
ajfa-8539	288	4	0.936	0.936	NUM
ajfa-8539	288	5	-0.029	-0.029	NOUN
ajfa-8539	288	6	0.082	0.082	NUM
ajfa-8539	288	7	-1.270	-1.270	SYM
ajfa-8539	288	8	0.206	0.206	NUM
ajfa-8539	288	9	retention	retention	NOUN
ajfa-8539	288	10	(	(	PUNCT
ajfa-8539	288	11	,	,	PUNCT
ajfa-8539	288	12	)	)	PUNCT
ajfa-8539	288	13	0.024	0.024	NUM
ajfa-8539	288	14	0.038	0.038	NUM
ajfa-8539	288	15	0.6	0.6	NUM
ajfa-8539	288	16	0.549	0.549	NUM
ajfa-8539	288	17	auditor	auditor	NOUN
ajfa-8539	288	18	opinion	opinion	NOUN
ajfa-8539	288	19	(	(	PUNCT
ajfa-8539	288	20	p	p	X
ajfa-8539	288	21	,	,	PUNCT
ajfa-8539	288	22	)	)	PUNCT
ajfa-8539	288	23	0.019	0.019	NUM
ajfa-8539	288	24	0.029	0.029	NUM
ajfa-8539	288	25	0.474	0.474	NUM
ajfa-8539	288	26	0.636	0.636	NUM
ajfa-8539	288	27	specialty	specialty	NOUN
ajfa-8539	288	28	in	in	ADP
ajfa-8539	288	29	clients	client	NOUN
ajfa-8539	288	30	industry	industry	NOUN
ajfa-8539	288	31	(	(	PUNCT
ajfa-8539	288	32	,	,	PUNCT
ajfa-8539	288	33	)	)	PUNCT
ajfa-8539	288	34	0.012	0.012	NUM
ajfa-8539	288	35	0.034	0.034	NUM
ajfa-8539	288	36	-0.512	-0.512	NUM
ajfa-8539	288	37	0.609	0.609	NUM
ajfa-8539	288	38	0.00000373	0.00000373	NUM
ajfa-8539	288	39	0.397	0.397	NUM
ajfa-8539	288	40	4.863	4.863	NUM
ajfa-8539	288	41	0.000	0.000	NUM
ajfa-8539	288	42	*	*	PUNCT
ajfa-8539	288	43	,	,	PUNCT
ajfa-8539	288	44	*	*	VERB
ajfa-8539	288	45	4	4	NUM
ajfa-8539	288	46	,	,	PUNCT
ajfa-8539	288	47	0.397	0.397	NUM
ajfa-8539	288	48	0.314	0.314	NUM
ajfa-8539	288	49	1.357	1.357	NUM
ajfa-8539	288	50	0.176	0.176	NUM
ajfa-8539	288	51	,	,	PUNCT
ajfa-8539	288	52	*	*	PUNCT
ajfa-8539	288	53	,	,	PUNCT
ajfa-8539	288	54	.	.	PUNCT
ajfa-8539	289	1	0.096	0.096	NUM
ajfa-8539	289	2	0.85	0.85	NUM
ajfa-8539	289	3	-0.218	-0.218	NOUN
ajfa-8539	289	4	0.827	0.827	NUM
ajfa-8539	289	5	,	,	PUNCT
ajfa-8539	289	6	*	*	PUNCT
ajfa-8539	289	7	,	,	PUNCT
ajfa-8539	289	8	.	.	PUNCT
ajfa-8539	290	1	0.313	0.313	NUM
ajfa-8539	290	2	0.276	0.276	NUM
ajfa-8539	290	3	-0.561	-0.561	NOUN
ajfa-8539	290	4	0.575	0.575	NUM
ajfa-8539	290	5	,	,	PUNCT
ajfa-8539	290	6	*	*	PUNCT
ajfa-8539	290	7	,	,	PUNCT
ajfa-8539	290	8	0.134	0.134	NUM
ajfa-8539	290	9	0.116	0.116	NUM
ajfa-8539	290	10	0.374	0.374	NUM
ajfa-8539	290	11	0.709	0.709	NUM
ajfa-8539	290	12	,	,	PUNCT
ajfa-8539	290	13	*	*	PUNCT
ajfa-8539	290	14	fees	fee	NOUN
ajfa-8539	290	15	0.0000783	0.0000783	NUM
ajfa-8539	290	16	5.584	5.584	NUM
ajfa-8539	290	17	2.536	2.536	NUM
ajfa-8539	290	18	0.012	0.012	NUM
ajfa-8539	290	19	*	*	NUM
ajfa-8539	290	20	0.0000799	0.0000799	NUM
ajfa-8539	290	21	5.695	5.695	NUM
ajfa-8539	290	22	-2.682	-2.682	ADP
ajfa-8539	290	23	0.008	0.008	NUM
ajfa-8539	290	24	*	*	NUM
ajfa-8539	290	25	0.266	0.266	NUM
ajfa-8539	290	26	0.225	0.225	NUM
ajfa-8539	290	27	f	f	PROPN
ajfa-8539	290	28	6.413	6.413	NUM
ajfa-8539	290	29	sig	sig	NOUN
ajfa-8539	290	30	.	.	PUNCT
ajfa-8539	291	1	0.000	0.000	NUM
ajfa-8539	291	2	a.	a.	NOUN
ajfa-8539	291	3	predictors:(constant	predictors:(constant	NOUN
ajfa-8539	291	4	)	)	PUNCT
ajfa-8539	291	5	,	,	PUNCT
ajfa-8539	291	6	,	,	PUNCT
ajfa-8539	291	7	big4	big4	NOUN
ajfa-8539	291	8	,	,	PUNCT
ajfa-8539	291	9	,	,	PUNCT
ajfa-8539	291	10	ret	ret	PROPN
ajfa-8539	291	11	,	,	PUNCT
ajfa-8539	291	12	,	,	PUNCT
ajfa-8539	291	13	aop	aop	PROPN
ajfa-8539	291	14	,	,	PUNCT
ajfa-8539	291	15	,	,	PUNCT
ajfa-8539	291	16	sps	sps	PROPN
ajfa-8539	291	17	,	,	PUNCT
ajfa-8539	291	18	,	,	PUNCT
ajfa-8539	291	19	fees	fee	NOUN
ajfa-8539	291	20	,	,	PUNCT
ajfa-8539	291	21	,	,	PUNCT
ajfa-8539	291	22	,	,	PUNCT
ajfa-8539	291	23	*	*	PUNCT
ajfa-8539	291	24	big4	big4	NOUN
ajfa-8539	291	25	,	,	PUNCT
ajfa-8539	291	26	,	,	PUNCT
ajfa-8539	291	27	,	,	PUNCT
ajfa-8539	291	28	*	*	PUNCT
ajfa-8539	291	29	ret	ret	PROPN
ajfa-8539	291	30	,	,	PUNCT
ajfa-8539	291	31	t	t	PROPN
ajfa-8539	291	32	,	,	PUNCT
ajfa-8539	291	33	,	,	PUNCT
ajfa-8539	291	34	*	*	PUNCT
ajfa-8539	291	35	aop	aop	PROPN
ajfa-8539	291	36	,	,	PUNCT
ajfa-8539	291	37	,	,	PUNCT
ajfa-8539	291	38	,	,	PUNCT
ajfa-8539	291	39	*	*	PUNCT
ajfa-8539	291	40	sps	sps	NOUN
ajfa-8539	291	41	,	,	PUNCT
ajfa-8539	291	42	,	,	PUNCT
ajfa-8539	291	43	,	,	PUNCT
ajfa-8539	291	44	*	*	PUNCT
ajfa-8539	291	45	fees	fee	NOUN
ajfa-8539	291	46	,	,	PUNCT
ajfa-8539	291	47	,	,	PUNCT
ajfa-8539	291	48	∗	∗	NOUN
ajfa-8539	291	49	big4	big4	PROPN
ajfa-8539	291	50	,	,	PUNCT
ajfa-8539	291	51	∗	∗	NOUN
ajfa-8539	291	52	ret	ret	PROPN
ajfa-8539	291	53	,	,	PUNCT
ajfa-8539	291	54	∗	∗	NOUN
ajfa-8539	291	55	aop	aop	PROPN
ajfa-8539	291	56	,	,	PUNCT
ajfa-8539	291	57	∗	∗	NOUN
ajfa-8539	291	58	sps	sps	NOUN
ajfa-8539	291	59	,	,	PUNCT
ajfa-8539	291	60	∗	∗	NOUN
ajfa-8539	291	61	fees	fee	NOUN
ajfa-8539	291	62	,	,	PUNCT
ajfa-8539	291	63	.	.	PUNCT
ajfa-8539	292	1	b.	b.	PROPN
ajfa-8539	293	1	dependent	dependent	ADJ
ajfa-8539	293	2	variable	variable	NOUN
ajfa-8539	293	3	:	:	PUNCT
ajfa-8539	293	4	c.	c.	PROPN
ajfa-8539	293	5	significant	significant	ADJ
ajfa-8539	293	6	at	at	ADP
ajfa-8539	293	7	the	the	DET
ajfa-8539	293	8	level	level	NOUN
ajfa-8539	293	9	≤	≤	NUM
ajfa-8539	293	10	5	5	NUM
ajfa-8539	293	11	%	%	NOUN
ajfa-8539	293	12	.	.	PUNCT
ajfa-8539	294	1	information	information	NOUN
ajfa-8539	294	2	appears	appear	VERB
ajfa-8539	294	3	in	in	ADP
ajfa-8539	294	4	table	table	NOUN
ajfa-8539	294	5	(	(	PUNCT
ajfa-8539	294	6	6	6	NUM
ajfa-8539	294	7	)	)	PUNCT
ajfa-8539	294	8	demonstrate	demonstrate	VERB
ajfa-8539	294	9	an	an	DET
ajfa-8539	294	10	existence	existence	NOUN
ajfa-8539	294	11	of	of	ADP
ajfa-8539	294	12	a	a	DET
ajfa-8539	294	13	linear	linear	ADJ
ajfa-8539	294	14	relationship	relationship	NOUN
ajfa-8539	294	15	between	between	ADP
ajfa-8539	294	16	the	the	DET
ajfa-8539	294	17	features	feature	NOUN
ajfa-8539	294	18	of	of	ADP
ajfa-8539	294	19	audit	audit	NOUN
ajfa-8539	294	20	quality	quality	NOUN
ajfa-8539	294	21	and	and	CCONJ
ajfa-8539	294	22	quality	quality	NOUN
ajfa-8539	294	23	of	of	ADP
ajfa-8539	294	24	earnings	earning	NOUN
ajfa-8539	294	25	.	.	PUNCT
ajfa-8539	295	1	the	the	DET
ajfa-8539	295	2	computed	compute	VERB
ajfa-8539	295	3	f	f	NOUN
ajfa-8539	295	4	-	-	PUNCT
ajfa-8539	295	5	value	value	NOUN
ajfa-8539	295	6	equals	equal	VERB
ajfa-8539	295	7	6.413	6.413	NUM
ajfa-8539	295	8	,	,	PUNCT
ajfa-8539	295	9	with	with	ADP
ajfa-8539	295	10	a	a	DET
ajfa-8539	295	11	computed	computed	ADJ
ajfa-8539	295	12	coefficient	coefficient	NOUN
ajfa-8539	295	13	of	of	ADP
ajfa-8539	295	14	significance	significance	NOUN
ajfa-8539	295	15	of	of	ADP
ajfa-8539	295	16	zero	zero	NUM
ajfa-8539	295	17	.	.	PUNCT
ajfa-8539	296	1	when	when	SCONJ
ajfa-8539	296	2	the	the	DET
ajfa-8539	296	3	coefficient	coefficient	NOUN
ajfa-8539	296	4	of	of	ADP
ajfa-8539	296	5	significance	significance	NOUN
ajfa-8539	296	6	is	be	AUX
ajfa-8539	296	7	compared	compare	VERB
ajfa-8539	296	8	with	with	ADP
ajfa-8539	296	9	the	the	DET
ajfa-8539	296	10	predetermined	predetermined	ADJ
ajfa-8539	296	11	corresponding	correspond	VERB
ajfa-8539	296	12	one	one	NUM
ajfa-8539	296	13	,	,	PUNCT
ajfa-8539	296	14	which	which	PRON
ajfa-8539	296	15	equals	equal	VERB
ajfa-8539	296	16	0.05	0.05	NUM
ajfa-8539	296	17	,	,	PUNCT
ajfa-8539	296	18	it	it	PRON
ajfa-8539	296	19	is	be	AUX
ajfa-8539	296	20	apparent	apparent	ADJ
ajfa-8539	296	21	that	that	SCONJ
ajfa-8539	296	22	computed	compute	VERB
ajfa-8539	296	23	one	one	NUM
ajfa-8539	296	24	is	be	AUX
ajfa-8539	296	25	lower	low	ADJ
ajfa-8539	296	26	than	than	ADP
ajfa-8539	296	27	the	the	DET
ajfa-8539	296	28	predetermined	predetermine	VERB
ajfa-8539	296	29	.	.	PUNCT
ajfa-8539	297	1	therefore	therefore	ADV
ajfa-8539	297	2	,	,	PUNCT
ajfa-8539	297	3	and	and	CCONJ
ajfa-8539	297	4	based	base	VERB
ajfa-8539	297	5	on	on	ADP
ajfa-8539	297	6	this	this	DET
ajfa-8539	297	7	result	result	NOUN
ajfa-8539	297	8	,	,	PUNCT
ajfa-8539	297	9	the	the	DET
ajfa-8539	297	10	null	null	ADJ
ajfa-8539	297	11	hypothesis	hypothesis	NOUN
ajfa-8539	297	12	is	be	AUX
ajfa-8539	297	13	rejected	reject	VERB
ajfa-8539	297	14	;	;	PUNCT
ajfa-8539	297	15	while	while	SCONJ
ajfa-8539	297	16	it	it	PRON
ajfa-8539	297	17	's	be	AUX
ajfa-8539	297	18	alternative	alternative	ADJ
ajfa-8539	297	19	one	one	NUM
ajfa-8539	297	20	is	be	AUX
ajfa-8539	297	21	accepted	accept	VERB
ajfa-8539	297	22	.	.	PUNCT
ajfa-8539	298	1	this	this	DET
ajfa-8539	298	2	result	result	NOUN
ajfa-8539	298	3	means	mean	VERB
ajfa-8539	298	4	that	that	SCONJ
ajfa-8539	298	5	audit	audit	NOUN
ajfa-8539	298	6	quality	quality	NOUN
ajfa-8539	298	7	features	feature	NOUN
ajfa-8539	298	8	have	have	VERB
ajfa-8539	298	9	an	an	DET
ajfa-8539	298	10	effect	effect	NOUN
ajfa-8539	298	11	on	on	ADP
ajfa-8539	298	12	quality	quality	NOUN
ajfa-8539	298	13	of	of	ADP
ajfa-8539	298	14	earnings	earning	NOUN
ajfa-8539	298	15	,	,	PUNCT
ajfa-8539	298	16	and	and	CCONJ
ajfa-8539	298	17	plays	play	VERB
ajfa-8539	298	18	a	a	DET
ajfa-8539	298	19	role	role	NOUN
ajfa-8539	298	20	in	in	ADP
ajfa-8539	298	21	enhancing	enhance	VERB
ajfa-8539	298	22	the	the	DET
ajfa-8539	298	23	quality	quality	NOUN
ajfa-8539	298	24	of	of	ADP
ajfa-8539	298	25	these	these	DET
ajfa-8539	298	26	earnings	earning	NOUN
ajfa-8539	298	27	.	.	PUNCT
ajfa-8539	299	1	this	this	PRON
ajfa-8539	299	2	means	mean	VERB
ajfa-8539	299	3	that	that	SCONJ
ajfa-8539	299	4	there	there	PRON
ajfa-8539	299	5	is	be	VERB
ajfa-8539	299	6	an	an	DET
ajfa-8539	299	7	effect	effect	NOUN
ajfa-8539	299	8	of	of	ADP
ajfa-8539	299	9	at	at	ADV
ajfa-8539	299	10	least	least	ADV
ajfa-8539	299	11	one	one	NUM
ajfa-8539	299	12	feature	feature	NOUN
ajfa-8539	299	13	among	among	ADP
ajfa-8539	299	14	the	the	DET
ajfa-8539	299	15	features	feature	NOUN
ajfa-8539	299	16	,	,	PUNCT
ajfa-8539	299	17	and	and	CCONJ
ajfa-8539	299	18	its	its	PRON
ajfa-8539	299	19	contribution	contribution	NOUN
ajfa-8539	299	20	in	in	ADP
ajfa-8539	299	21	interpreting	interpret	VERB
ajfa-8539	299	22	the	the	DET
ajfa-8539	299	23	variance	variance	NOUN
ajfa-8539	299	24	of	of	ADP
ajfa-8539	299	25	the	the	DET
ajfa-8539	299	26	dependent	dependent	ADJ
ajfa-8539	299	27	variable	variable	NOUN
ajfa-8539	299	28	.	.	PUNCT
ajfa-8539	300	1	moreover	moreover	ADV
ajfa-8539	300	2	,	,	PUNCT
ajfa-8539	300	3	because	because	SCONJ
ajfa-8539	300	4	α	α	PROPN
ajfa-8539	300	5	of	of	ADP
ajfa-8539	300	6	ei	ei	PROPN
ajfa-8539	300	7	,	,	PUNCT
ajfa-8539	300	8	t	t	PROPN
ajfa-8539	300	9	,	,	PUNCT
ajfa-8539	300	10	equals	equal	VERB
ajfa-8539	300	11	0.069	0.069	NUM
ajfa-8539	300	12	,	,	PUNCT
ajfa-8539	300	13	which	which	PRON
ajfa-8539	300	14	means	mean	VERB
ajfa-8539	300	15	that	that	SCONJ
ajfa-8539	300	16	earnings	earning	NOUN
ajfa-8539	300	17	of	of	ADP
ajfa-8539	300	18	ei	ei	PROPN
ajfa-8539	300	19	,	,	PUNCT
ajfa-8539	300	20	t	t	PROPN
ajfa-8539	300	21	will	will	AUX
ajfa-8539	300	22	have	have	VERB
ajfa-8539	300	23	the	the	DET
ajfa-8539	300	24	characteristic	characteristic	ADJ
ajfa-8539	300	25	asian	asian	ADJ
ajfa-8539	300	26	journal	journal	NOUN
ajfa-8539	300	27	of	of	ADP
ajfa-8539	300	28	finance	finance	PROPN
ajfa-8539	300	29	&	&	CCONJ
ajfa-8539	300	30	accounting	accounting	PROPN
ajfa-8539	300	31	issn	issn	PROPN
ajfa-8539	300	32	1946	1946	NUM
ajfa-8539	300	33	-	-	PUNCT
ajfa-8539	300	34	052x	052x	NOUN
ajfa-8539	300	35	2015	2015	NUM
ajfa-8539	300	36	,	,	PUNCT
ajfa-8539	300	37	vol	vol	NOUN
ajfa-8539	300	38	.	.	PROPN
ajfa-8539	301	1	7	7	NUM
ajfa-8539	301	2	,	,	PUNCT
ajfa-8539	301	3	no	no	INTJ
ajfa-8539	301	4	.	.	NOUN
ajfa-8539	301	5	2	2	NUM
ajfa-8539	301	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	301	7	272	272	NUM
ajfa-8539	301	8	of	of	ADP
ajfa-8539	301	9	continuity	continuity	NOUN
ajfa-8539	301	10	for	for	ADP
ajfa-8539	301	11	the	the	DET
ajfa-8539	301	12	year	year	NOUN
ajfa-8539	301	13	ei	ei	PROPN
ajfa-8539	301	14	,	,	PUNCT
ajfa-8539	301	15	t+1	t+1	PROPN
ajfa-8539	301	16	.	.	PUNCT
ajfa-8539	302	1	results	result	NOUN
ajfa-8539	302	2	reveal	reveal	VERB
ajfa-8539	302	3	that	that	SCONJ
ajfa-8539	302	4	the	the	DET
ajfa-8539	302	5	coefficient	coefficient	NOUN
ajfa-8539	302	6	of	of	ADP
ajfa-8539	302	7	determination	determination	NOUN
ajfa-8539	302	8	(	(	PUNCT
ajfa-8539	302	9	r2	r2	PROPN
ajfa-8539	302	10	)	)	PUNCT
ajfa-8539	302	11	equals	equal	VERB
ajfa-8539	302	12	22.5	22.5	NUM
ajfa-8539	302	13	percent	percent	NOUN
ajfa-8539	302	14	,	,	PUNCT
ajfa-8539	302	15	where	where	SCONJ
ajfa-8539	302	16	this	this	PRON
ajfa-8539	302	17	refers	refer	VERB
ajfa-8539	302	18	that	that	SCONJ
ajfa-8539	302	19	audit	audit	NOUN
ajfa-8539	302	20	quality	quality	NOUN
ajfa-8539	302	21	features	feature	NOUN
ajfa-8539	302	22	interpret	interpret	VERB
ajfa-8539	302	23	22.5	22.5	NUM
ajfa-8539	302	24	percent	percent	NOUN
ajfa-8539	302	25	in	in	ADP
ajfa-8539	302	26	the	the	DET
ajfa-8539	302	27	variance	variance	NOUN
ajfa-8539	302	28	of	of	ADP
ajfa-8539	302	29	audit	audit	NOUN
ajfa-8539	302	30	quality	quality	NOUN
ajfa-8539	302	31	.	.	PUNCT
ajfa-8539	303	1	this	this	PRON
ajfa-8539	303	2	is	be	AUX
ajfa-8539	303	3	considered	consider	VERB
ajfa-8539	303	4	as	as	ADP
ajfa-8539	303	5	indicator	indicator	NOUN
ajfa-8539	303	6	for	for	ADP
ajfa-8539	303	7	the	the	DET
ajfa-8539	303	8	existence	existence	NOUN
ajfa-8539	303	9	of	of	ADP
ajfa-8539	303	10	linear	linear	PROPN
ajfa-8539	303	11	relationship	relationship	NOUN
ajfa-8539	303	12	between	between	ADP
ajfa-8539	303	13	the	the	DET
ajfa-8539	303	14	features	feature	NOUN
ajfa-8539	303	15	of	of	ADP
ajfa-8539	303	16	audit	audit	NOUN
ajfa-8539	303	17	quality	quality	NOUN
ajfa-8539	303	18	and	and	CCONJ
ajfa-8539	303	19	quality	quality	NOUN
ajfa-8539	303	20	of	of	ADP
ajfa-8539	303	21	earnings	earning	NOUN
ajfa-8539	303	22	,	,	PUNCT
ajfa-8539	303	23	and	and	CCONJ
ajfa-8539	303	24	other	other	ADJ
ajfa-8539	303	25	variables	variable	NOUN
ajfa-8539	303	26	,	,	PUNCT
ajfa-8539	303	27	the	the	DET
ajfa-8539	303	28	study	study	NOUN
ajfa-8539	303	29	did	do	AUX
ajfa-8539	303	30	not	not	PART
ajfa-8539	303	31	take	take	VERB
ajfa-8539	303	32	with	with	ADP
ajfa-8539	303	33	consideration	consideration	NOUN
ajfa-8539	303	34	,	,	PUNCT
ajfa-8539	303	35	affect	affect	VERB
ajfa-8539	303	36	the	the	DET
ajfa-8539	303	37	continuity	continuity	NOUN
ajfa-8539	303	38	of	of	ADP
ajfa-8539	303	39	earnings	earning	NOUN
ajfa-8539	303	40	.	.	PUNCT
ajfa-8539	304	1	to	to	PART
ajfa-8539	304	2	determine	determine	VERB
ajfa-8539	304	3	which	which	DET
ajfa-8539	304	4	features	feature	NOUN
ajfa-8539	304	5	of	of	ADP
ajfa-8539	304	6	audit	audit	NOUN
ajfa-8539	304	7	quality	quality	NOUN
ajfa-8539	304	8	have	have	VERB
ajfa-8539	304	9	the	the	DET
ajfa-8539	304	10	most	most	ADV
ajfa-8539	304	11	significant	significant	ADJ
ajfa-8539	304	12	effect	effect	NOUN
ajfa-8539	304	13	on	on	ADP
ajfa-8539	304	14	enhancing	enhance	VERB
ajfa-8539	304	15	the	the	DET
ajfa-8539	304	16	quality	quality	NOUN
ajfa-8539	304	17	of	of	ADP
ajfa-8539	304	18	earnings	earning	NOUN
ajfa-8539	304	19	,	,	PUNCT
ajfa-8539	304	20	beta	beta	ADJ
ajfa-8539	304	21	coefficient	coefficient	NOUN
ajfa-8539	304	22	had	have	AUX
ajfa-8539	304	23	been	be	AUX
ajfa-8539	304	24	used	use	VERB
ajfa-8539	304	25	.	.	PUNCT
ajfa-8539	305	1	table	table	NOUN
ajfa-8539	305	2	(	(	PUNCT
ajfa-8539	305	3	6	6	NUM
ajfa-8539	305	4	)	)	PUNCT
ajfa-8539	305	5	shows	show	VERB
ajfa-8539	305	6	that	that	SCONJ
ajfa-8539	305	7	the	the	DET
ajfa-8539	305	8	features	feature	NOUN
ajfa-8539	305	9	that	that	PRON
ajfa-8539	305	10	have	have	VERB
ajfa-8539	305	11	the	the	DET
ajfa-8539	305	12	most	most	ADV
ajfa-8539	305	13	significant	significant	ADJ
ajfa-8539	305	14	effect	effect	NOUN
ajfa-8539	305	15	on	on	ADP
ajfa-8539	305	16	earnings	earning	NOUN
ajfa-8539	305	17	quality	quality	NOUN
ajfa-8539	305	18	is	be	AUX
ajfa-8539	305	19	the	the	DET
ajfa-8539	305	20	interaction	interaction	NOUN
ajfa-8539	305	21	variable	variable	NOUN
ajfa-8539	305	22	that	that	PRON
ajfa-8539	305	23	includes	include	VERB
ajfa-8539	305	24	all	all	DET
ajfa-8539	305	25	features	feature	NOUN
ajfa-8539	305	26	together	together	ADV
ajfa-8539	305	27	,	,	PUNCT
ajfa-8539	305	28	where	where	SCONJ
ajfa-8539	305	29	beta	beta	ADJ
ajfa-8539	305	30	coefficient	coefficient	NOUN
ajfa-8539	305	31	equals	equal	VERB
ajfa-8539	305	32	-5.695	-5.695	NOUN
ajfa-8539	305	33	,	,	PUNCT
ajfa-8539	305	34	followed	follow	VERB
ajfa-8539	305	35	by	by	ADP
ajfa-8539	305	36	the	the	DET
ajfa-8539	305	37	interaction	interaction	NOUN
ajfa-8539	305	38	between	between	ADP
ajfa-8539	305	39	audit	audit	NOUN
ajfa-8539	305	40	fees	fee	NOUN
ajfa-8539	305	41	and	and	CCONJ
ajfa-8539	305	42	the	the	DET
ajfa-8539	305	43	earning	earning	NOUN
ajfa-8539	305	44	of	of	ADP
ajfa-8539	305	45	the	the	DET
ajfa-8539	305	46	last	last	ADJ
ajfa-8539	305	47	year	year	NOUN
ajfa-8539	305	48	,	,	PUNCT
ajfa-8539	305	49	where	where	SCONJ
ajfa-8539	305	50	beta	beta	ADJ
ajfa-8539	305	51	coefficient	coefficient	NOUN
ajfa-8539	305	52	equals	equal	VERB
ajfa-8539	305	53	-5.584	-5.584	PRON
ajfa-8539	305	54	,	,	PUNCT
ajfa-8539	305	55	then	then	ADV
ajfa-8539	305	56	audit	audit	VERB
ajfa-8539	305	57	fees	fee	NOUN
ajfa-8539	305	58	where	where	SCONJ
ajfa-8539	305	59	beta	beta	ADJ
ajfa-8539	305	60	coefficient	coefficient	NOUN
ajfa-8539	305	61	equals	equal	VERB
ajfa-8539	305	62	0.397	0.397	NUM
ajfa-8539	305	63	.	.	PUNCT
ajfa-8539	306	1	in	in	ADP
ajfa-8539	306	2	addition	addition	NOUN
ajfa-8539	306	3	,	,	PUNCT
ajfa-8539	306	4	results	result	NOUN
ajfa-8539	306	5	indicate	indicate	VERB
ajfa-8539	306	6	that	that	SCONJ
ajfa-8539	306	7	the	the	DET
ajfa-8539	306	8	coefficient	coefficient	NOUN
ajfa-8539	306	9	of	of	ADP
ajfa-8539	306	10	significance	significance	NOUN
ajfa-8539	306	11	for	for	ADP
ajfa-8539	306	12	these	these	DET
ajfa-8539	306	13	features	feature	NOUN
ajfa-8539	306	14	is	be	AUX
ajfa-8539	306	15	below	below	ADP
ajfa-8539	306	16	0.05	0.05	NUM
ajfa-8539	306	17	,	,	PUNCT
ajfa-8539	306	18	which	which	PRON
ajfa-8539	306	19	means	mean	VERB
ajfa-8539	306	20	that	that	SCONJ
ajfa-8539	306	21	each	each	PRON
ajfa-8539	306	22	of	of	ADP
ajfa-8539	306	23	these	these	DET
ajfa-8539	306	24	features	feature	NOUN
ajfa-8539	306	25	has	have	VERB
ajfa-8539	306	26	a	a	DET
ajfa-8539	306	27	significant	significant	ADJ
ajfa-8539	306	28	effect	effect	NOUN
ajfa-8539	306	29	on	on	ADP
ajfa-8539	306	30	enhancing	enhance	VERB
ajfa-8539	306	31	the	the	DET
ajfa-8539	306	32	quality	quality	NOUN
ajfa-8539	306	33	of	of	ADP
ajfa-8539	306	34	earnings	earning	NOUN
ajfa-8539	306	35	,	,	PUNCT
ajfa-8539	306	36	while	while	SCONJ
ajfa-8539	306	37	insignificant	insignificant	ADJ
ajfa-8539	306	38	effect	effect	NOUN
ajfa-8539	306	39	is	be	AUX
ajfa-8539	306	40	found	find	VERB
ajfa-8539	306	41	for	for	ADP
ajfa-8539	306	42	the	the	DET
ajfa-8539	306	43	remaining	remain	VERB
ajfa-8539	306	44	features	feature	NOUN
ajfa-8539	306	45	of	of	ADP
ajfa-8539	306	46	audit	audit	NOUN
ajfa-8539	306	47	quality	quality	NOUN
ajfa-8539	306	48	.	.	PUNCT
ajfa-8539	307	1	i	i	PRON
ajfa-8539	307	2	can	can	AUX
ajfa-8539	307	3	conclude	conclude	VERB
ajfa-8539	307	4	that	that	SCONJ
ajfa-8539	307	5	the	the	DET
ajfa-8539	307	6	overall	overall	ADJ
ajfa-8539	307	7	interaction	interaction	NOUN
ajfa-8539	307	8	among	among	ADP
ajfa-8539	307	9	the	the	DET
ajfa-8539	307	10	features	feature	NOUN
ajfa-8539	307	11	of	of	ADP
ajfa-8539	307	12	audit	audit	NOUN
ajfa-8539	307	13	quality	quality	NOUN
ajfa-8539	307	14	as	as	ADP
ajfa-8539	307	15	a	a	DET
ajfa-8539	307	16	whole	whole	NOUN
ajfa-8539	307	17	leads	lead	VERB
ajfa-8539	307	18	to	to	ADP
ajfa-8539	307	19	an	an	DET
ajfa-8539	307	20	enhancing	enhancing	NOUN
ajfa-8539	307	21	of	of	ADP
ajfa-8539	307	22	quality	quality	NOUN
ajfa-8539	307	23	of	of	ADP
ajfa-8539	307	24	earnings	earning	NOUN
ajfa-8539	307	25	,	,	PUNCT
ajfa-8539	307	26	through	through	ADP
ajfa-8539	307	27	the	the	DET
ajfa-8539	307	28	effect	effect	NOUN
ajfa-8539	307	29	of	of	ADP
ajfa-8539	307	30	these	these	DET
ajfa-8539	307	31	features	feature	NOUN
ajfa-8539	307	32	on	on	ADP
ajfa-8539	307	33	limiting	limit	VERB
ajfa-8539	307	34	the	the	DET
ajfa-8539	307	35	practices	practice	NOUN
ajfa-8539	307	36	of	of	ADP
ajfa-8539	307	37	earnings	earning	NOUN
ajfa-8539	307	38	management	management	NOUN
ajfa-8539	307	39	that	that	DET
ajfa-8539	307	40	firm	firm	NOUN
ajfa-8539	307	41	's	's	PART
ajfa-8539	307	42	managements	management	NOUN
ajfa-8539	307	43	may	may	AUX
ajfa-8539	307	44	exercise	exercise	VERB
ajfa-8539	307	45	,	,	PUNCT
ajfa-8539	307	46	and	and	CCONJ
ajfa-8539	307	47	through	through	ADP
ajfa-8539	307	48	limiting	limit	VERB
ajfa-8539	307	49	these	these	DET
ajfa-8539	307	50	managements	management	NOUN
ajfa-8539	307	51	interventions	intervention	NOUN
ajfa-8539	307	52	in	in	ADP
ajfa-8539	307	53	measurement	measurement	NOUN
ajfa-8539	307	54	,	,	PUNCT
ajfa-8539	307	55	the	the	DET
ajfa-8539	307	56	disclosed	disclose	VERB
ajfa-8539	307	57	financial	financial	ADJ
ajfa-8539	307	58	information	information	NOUN
ajfa-8539	307	59	reflect	reflect	VERB
ajfa-8539	307	60	,	,	PUNCT
ajfa-8539	307	61	in	in	ADP
ajfa-8539	307	62	a	a	DET
ajfa-8539	307	63	better	well	ADJ
ajfa-8539	307	64	form	form	NOUN
ajfa-8539	307	65	,	,	PUNCT
ajfa-8539	307	66	the	the	DET
ajfa-8539	307	67	events	event	NOUN
ajfa-8539	307	68	that	that	PRON
ajfa-8539	307	69	occurred	occur	VERB
ajfa-8539	307	70	during	during	ADP
ajfa-8539	307	71	the	the	DET
ajfa-8539	307	72	accounting	accounting	NOUN
ajfa-8539	307	73	period	period	NOUN
ajfa-8539	307	74	.	.	PUNCT
ajfa-8539	308	1	this	this	DET
ajfa-8539	308	2	result	result	NOUN
ajfa-8539	308	3	is	be	AUX
ajfa-8539	308	4	in	in	ADP
ajfa-8539	308	5	agreement	agreement	NOUN
ajfa-8539	308	6	with	with	ADP
ajfa-8539	308	7	findings	finding	NOUN
ajfa-8539	308	8	of	of	ADP
ajfa-8539	308	9	hamdan	hamdan	PROPN
ajfa-8539	308	10	and	and	CCONJ
ajfa-8539	308	11	abuajeelah	abuajeelah	PROPN
ajfa-8539	308	12	,	,	PUNCT
ajfa-8539	308	13	(	(	PUNCT
ajfa-8539	308	14	2012	2012	NUM
ajfa-8539	308	15	)	)	PUNCT
ajfa-8539	308	16	where	where	SCONJ
ajfa-8539	308	17	individual	individual	ADJ
ajfa-8539	308	18	effect	effect	NOUN
ajfa-8539	308	19	of	of	ADP
ajfa-8539	308	20	these	these	DET
ajfa-8539	308	21	features	feature	NOUN
ajfa-8539	308	22	is	be	AUX
ajfa-8539	308	23	unavailable	unavailable	ADJ
ajfa-8539	308	24	.	.	PUNCT
ajfa-8539	309	1	results	result	NOUN
ajfa-8539	309	2	also	also	ADV
ajfa-8539	309	3	are	be	AUX
ajfa-8539	309	4	in	in	ADP
ajfa-8539	309	5	agreement	agreement	NOUN
ajfa-8539	309	6	with	with	ADP
ajfa-8539	309	7	al	al	PROPN
ajfa-8539	309	8	jaber	jaber	PROPN
ajfa-8539	309	9	,	,	PUNCT
ajfa-8539	309	10	(	(	PUNCT
ajfa-8539	309	11	2012	2012	NUM
ajfa-8539	309	12	)	)	PUNCT
ajfa-8539	309	13	where	where	SCONJ
ajfa-8539	309	14	no	no	DET
ajfa-8539	309	15	significant	significant	ADJ
ajfa-8539	309	16	effect	effect	NOUN
ajfa-8539	309	17	of	of	ADP
ajfa-8539	309	18	large	large	ADJ
ajfa-8539	309	19	audit	audit	NOUN
ajfa-8539	309	20	offices	office	NOUN
ajfa-8539	309	21	that	that	PRON
ajfa-8539	309	22	specialized	specialize	VERB
ajfa-8539	309	23	with	with	ADP
ajfa-8539	309	24	a	a	DET
ajfa-8539	309	25	client	client	NOUN
ajfa-8539	309	26	's	's	PART
ajfa-8539	309	27	industry	industry	NOUN
ajfa-8539	309	28	on	on	ADP
ajfa-8539	309	29	enhancing	enhance	VERB
ajfa-8539	309	30	the	the	DET
ajfa-8539	309	31	quality	quality	NOUN
ajfa-8539	309	32	of	of	ADP
ajfa-8539	309	33	firms	firm	NOUN
ajfa-8539	309	34	reported	report	VERB
ajfa-8539	309	35	earnings	earning	NOUN
ajfa-8539	309	36	.	.	PUNCT
ajfa-8539	310	1	6.2.3.1	6.2.3.1	NUM
ajfa-8539	310	2	testing	testing	NOUN
ajfa-8539	310	3	subhypotheses	subhypothese	NOUN
ajfa-8539	310	4	table	table	NOUN
ajfa-8539	310	5	7	7	NUM
ajfa-8539	310	6	shows	show	VERB
ajfa-8539	310	7	the	the	DET
ajfa-8539	310	8	results	result	NOUN
ajfa-8539	310	9	of	of	ADP
ajfa-8539	310	10	tests	test	NOUN
ajfa-8539	310	11	used	use	VERB
ajfa-8539	310	12	for	for	ADP
ajfa-8539	310	13	the	the	DET
ajfa-8539	310	14	individual	individual	ADJ
ajfa-8539	310	15	effect	effect	NOUN
ajfa-8539	310	16	of	of	ADP
ajfa-8539	310	17	each	each	DET
ajfa-8539	310	18	feature	feature	NOUN
ajfa-8539	310	19	of	of	ADP
ajfa-8539	310	20	audit	audit	NOUN
ajfa-8539	310	21	quality	quality	NOUN
ajfa-8539	310	22	in	in	ADP
ajfa-8539	310	23	enhancing	enhance	VERB
ajfa-8539	310	24	the	the	DET
ajfa-8539	310	25	quality	quality	NOUN
ajfa-8539	310	26	of	of	ADP
ajfa-8539	310	27	reported	report	VERB
ajfa-8539	310	28	earnings	earning	NOUN
ajfa-8539	310	29	.	.	PUNCT
ajfa-8539	311	1	asian	asian	ADJ
ajfa-8539	311	2	journal	journal	PROPN
ajfa-8539	311	3	of	of	ADP
ajfa-8539	311	4	finance	finance	PROPN
ajfa-8539	311	5	&	&	CCONJ
ajfa-8539	311	6	accounting	accounting	PROPN
ajfa-8539	311	7	issn	issn	PROPN
ajfa-8539	311	8	1946	1946	NUM
ajfa-8539	311	9	-	-	PUNCT
ajfa-8539	311	10	052x	052x	NOUN
ajfa-8539	311	11	2015	2015	NUM
ajfa-8539	311	12	,	,	PUNCT
ajfa-8539	311	13	vol	vol	NOUN
ajfa-8539	311	14	.	.	PROPN
ajfa-8539	311	15	7	7	NUM
ajfa-8539	311	16	,	,	PUNCT
ajfa-8539	311	17	no	no	INTJ
ajfa-8539	311	18	.	.	NOUN
ajfa-8539	311	19	2	2	NUM
ajfa-8539	311	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	311	21	273	273	NUM
ajfa-8539	311	22	table	table	NOUN
ajfa-8539	311	23	7	7	NUM
ajfa-8539	311	24	.	.	PUNCT
ajfa-8539	311	25	results	result	NOUN
ajfa-8539	311	26	of	of	ADP
ajfa-8539	311	27	subhypotheses	subhypothese	NOUN
ajfa-8539	311	28	testing	test	VERB
ajfa-8539	311	29	the	the	DET
ajfa-8539	311	30	impact	impact	NOUN
ajfa-8539	311	31	of	of	ADP
ajfa-8539	311	32	the	the	DET
ajfa-8539	311	33	big4	big4	NOUN
ajfa-8539	311	34	on	on	ADP
ajfa-8539	311	35	enhancing	enhance	VERB
ajfa-8539	311	36	earnings	earning	NOUN
ajfa-8539	311	37	equality	equality	NOUN
ajfa-8539	311	38	model(1	model(1	NOUN
ajfa-8539	311	39	)	)	PUNCT
ajfa-8539	311	40	,	,	PUNCT
ajfa-8539	312	1	=	=	PUNCT
ajfa-8539	313	1	+	+	CCONJ
ajfa-8539	313	2	,	,	PUNCT
ajfa-8539	313	3	+	+	NUM
ajfa-8539	313	4	4	4	NUM
ajfa-8539	313	5	,	,	PUNCT
ajfa-8539	313	6	+	+	CCONJ
ajfa-8539	313	7	(	(	PUNCT
ajfa-8539	313	8	,	,	PUNCT
ajfa-8539	313	9	∗	∗	NOUN
ajfa-8539	313	10	4	4	NUM
ajfa-8539	313	11	,	,	PUNCT
ajfa-8539	313	12	)	)	PUNCT
ajfa-8539	314	1	+	+	CCONJ
ajfa-8539	314	2	,	,	PUNCT
ajfa-8539	314	3	coefficient	coefficient	NOUN
ajfa-8539	314	4	r	r	PROPN
ajfa-8539	314	5	adj	adj	PROPN
ajfa-8539	314	6	.	.	PUNCT
ajfa-8539	315	1	r	r	NOUN
ajfa-8539	315	2	f	f	X
ajfa-8539	315	3	-	-	PUNCT
ajfa-8539	315	4	statistic	statistic	NOUN
ajfa-8539	315	5	sig	sig	NOUN
ajfa-8539	315	6	.	.	PUNCT
ajfa-8539	316	1	coefficient	coefficient	PROPN
ajfa-8539	316	2	value	value	PROPN
ajfa-8539	316	3	t	t	PROPN
ajfa-8539	316	4	-	-	PUNCT
ajfa-8539	316	5	test	test	NOUN
ajfa-8539	316	6	sig	sig	NOUN
ajfa-8539	317	1	.	.	PUNCT
ajfa-8539	318	1	0.475	0.475	NUM
ajfa-8539	318	2	3.248	3.248	NUM
ajfa-8539	318	3	0.001	0.001	NUM
ajfa-8539	318	4	*	*	SYM
ajfa-8539	318	5	0.001	0.001	NUM
ajfa-8539	318	6	0.053	0.053	NUM
ajfa-8539	318	7	0.957	0.957	NUM
ajfa-8539	318	8	-0.083	-0.083	SYM
ajfa-8539	318	9	-0.5	-0.5	NUM
ajfa-8539	318	10	0.618	0.618	NUM
ajfa-8539	318	11	0.138	0.138	NUM
ajfa-8539	318	12	0.126	0.126	NUM
ajfa-8539	318	13	11.807	11.807	NUM
ajfa-8539	318	14	0.000	0.000	NUM
ajfa-8539	318	15	expected	expect	VERB
ajfa-8539	318	16	sign	sign	NOUN
ajfa-8539	318	17	+	+	X
ajfa-8539	319	1	+	+	PUNCT
ajfa-8539	319	2	+	+	CCONJ
ajfa-8539	319	3	the	the	DET
ajfa-8539	319	4	impact	impact	NOUN
ajfa-8539	319	5	of	of	ADP
ajfa-8539	319	6	the	the	DET
ajfa-8539	319	7	clint	clint	NOUN
ajfa-8539	319	8	retention	retention	NOUN
ajfa-8539	319	9	period	period	NOUN
ajfa-8539	319	10	on	on	ADP
ajfa-8539	319	11	enhancing	enhance	VERB
ajfa-8539	319	12	earnings	earning	NOUN
ajfa-8539	319	13	equality	equality	NOUN
ajfa-8539	319	14	model(2	model(2	NOUN
ajfa-8539	319	15	)	)	PUNCT
ajfa-8539	319	16	,	,	PUNCT
ajfa-8539	320	1	=	=	PUNCT
ajfa-8539	320	2	+	+	PUNCT
ajfa-8539	320	3	,	,	PUNCT
ajfa-8539	320	4	+	+	CCONJ
ajfa-8539	320	5	ret	ret	NOUN
ajfa-8539	320	6	,	,	PUNCT
ajfa-8539	320	7	+	+	CCONJ
ajfa-8539	320	8	(	(	PUNCT
ajfa-8539	320	9	,	,	PUNCT
ajfa-8539	320	10	∗	∗	X
ajfa-8539	320	11	ret	ret	NOUN
ajfa-8539	320	12	,	,	PUNCT
ajfa-8539	320	13	)	)	PUNCT
ajfa-8539	321	1	+	+	CCONJ
ajfa-8539	321	2	,	,	PUNCT
ajfa-8539	321	3	coefficient	coefficient	NOUN
ajfa-8539	321	4	r	r	PROPN
ajfa-8539	321	5	adj	adj	PROPN
ajfa-8539	321	6	.	.	PUNCT
ajfa-8539	322	1	r	r	NOUN
ajfa-8539	322	2	f	f	X
ajfa-8539	322	3	-	-	PUNCT
ajfa-8539	322	4	statistic	statistic	NOUN
ajfa-8539	322	5	sig	sig	NOUN
ajfa-8539	322	6	.	.	PUNCT
ajfa-8539	323	1	coefficient	coefficient	PROPN
ajfa-8539	323	2	value	value	PROPN
ajfa-8539	323	3	t	t	PROPN
ajfa-8539	323	4	-	-	PUNCT
ajfa-8539	323	5	test	test	NOUN
ajfa-8539	323	6	sig	sig	NOUN
ajfa-8539	323	7	.	.	PUNCT
ajfa-8539	324	1	0.713	0.713	NUM
ajfa-8539	324	2	2.082	2.082	NUM
ajfa-8539	324	3	0.038	0.038	NUM
ajfa-8539	324	4	*	*	PUNCT
ajfa-8539	324	5	0.016	0.016	NUM
ajfa-8539	324	6	0.398	0.398	NUM
ajfa-8539	324	7	0.691	0.691	NUM
ajfa-8539	324	8	-0.318	-0.318	NUM
ajfa-8539	324	9	-0.908	-0.908	NOUN
ajfa-8539	324	10	0.365	0.365	NUM
ajfa-8539	324	11	0.141	0.141	NUM
ajfa-8539	324	12	0.130	0.130	NUM
ajfa-8539	324	13	12.135	12.135	NUM
ajfa-8539	324	14	0.000	0.000	NUM
ajfa-8539	324	15	expected	expect	VERB
ajfa-8539	324	16	sign	sign	NOUN
ajfa-8539	324	17	+	+	CCONJ
ajfa-8539	324	18	the	the	DET
ajfa-8539	324	19	impact	impact	NOUN
ajfa-8539	324	20	of	of	ADP
ajfa-8539	324	21	the	the	DET
ajfa-8539	324	22	auditor	auditor	NOUN
ajfa-8539	324	23	opinion	opinion	NOUN
ajfa-8539	324	24	on	on	ADP
ajfa-8539	324	25	enhancing	enhance	VERB
ajfa-8539	324	26	earnings	earning	NOUN
ajfa-8539	324	27	equality	equality	NOUN
ajfa-8539	324	28	model(3	model(3	PROPN
ajfa-8539	324	29	)	)	PUNCT
ajfa-8539	324	30	,	,	PUNCT
ajfa-8539	325	1	=	=	PUNCT
ajfa-8539	325	2	+	+	PUNCT
ajfa-8539	325	3	,	,	PUNCT
ajfa-8539	325	4	+	+	CCONJ
ajfa-8539	325	5	,	,	PUNCT
ajfa-8539	325	6	+	+	CCONJ
ajfa-8539	325	7	(	(	PUNCT
ajfa-8539	325	8	,	,	PUNCT
ajfa-8539	325	9	∗	∗	NOUN
ajfa-8539	325	10	,	,	PUNCT
ajfa-8539	325	11	)	)	PUNCT
ajfa-8539	326	1	+	+	CCONJ
ajfa-8539	326	2	,	,	PUNCT
ajfa-8539	326	3	coefficient	coefficient	NOUN
ajfa-8539	326	4	r	r	PROPN
ajfa-8539	326	5	adj	adj	PROPN
ajfa-8539	326	6	.	.	PUNCT
ajfa-8539	327	1	r	r	NOUN
ajfa-8539	327	2	f	f	X
ajfa-8539	327	3	-	-	PUNCT
ajfa-8539	327	4	statistic	statistic	NOUN
ajfa-8539	327	5	sig	sig	NOUN
ajfa-8539	327	6	.	.	PUNCT
ajfa-8539	328	1	coefficient	coefficient	PROPN
ajfa-8539	328	2	value	value	PROPN
ajfa-8539	328	3	t	t	PROPN
ajfa-8539	328	4	-	-	PUNCT
ajfa-8539	328	5	test	test	NOUN
ajfa-8539	328	6	sig	sig	NOUN
ajfa-8539	328	7	.	.	PROPN
ajfa-8539	329	1	1.364	1.364	NUM
ajfa-8539	329	2	2.69	2.69	NUM
ajfa-8539	329	3	0.008	0.008	NUM
ajfa-8539	329	4	*	*	NUM
ajfa-8539	329	5	0.025	0.025	NUM
ajfa-8539	329	6	0.625	0.625	NUM
ajfa-8539	329	7	0.533	0.533	NUM
ajfa-8539	329	8	-0.975	-0.975	NUM
ajfa-8539	329	9	-1.906	-1.906	NUM
ajfa-8539	329	10	0.050	0.050	NUM
ajfa-8539	329	11	*	*	NUM
ajfa-8539	329	12	0.155	0.155	NUM
ajfa-8539	329	13	0.143	0.143	NUM
ajfa-8539	329	14	13.480	13.480	NUM
ajfa-8539	329	15	0.000	0.000	NUM
ajfa-8539	329	16	expected	expect	VERB
ajfa-8539	329	17	sign	sign	NOUN
ajfa-8539	329	18	+	+	CCONJ
ajfa-8539	329	19	the	the	DET
ajfa-8539	329	20	impact	impact	NOUN
ajfa-8539	329	21	of	of	ADP
ajfa-8539	329	22	the	the	DET
ajfa-8539	329	23	specialty	specialty	NOUN
ajfa-8539	329	24	in	in	ADP
ajfa-8539	329	25	clients	client	NOUN
ajfa-8539	329	26	industry	industry	NOUN
ajfa-8539	329	27	on	on	ADP
ajfa-8539	329	28	enhancing	enhance	VERB
ajfa-8539	329	29	earnings	earning	NOUN
ajfa-8539	329	30	equality	equality	NOUN
ajfa-8539	329	31	model(4	model(4	PROPN
ajfa-8539	329	32	)	)	PUNCT
ajfa-8539	329	33	,	,	PUNCT
ajfa-8539	330	1	=	=	PUNCT
ajfa-8539	330	2	+	+	PUNCT
ajfa-8539	330	3	,	,	PUNCT
ajfa-8539	330	4	+	+	CCONJ
ajfa-8539	330	5	sps	sps	NOUN
ajfa-8539	330	6	,	,	PUNCT
ajfa-8539	330	7	+	+	CCONJ
ajfa-8539	330	8	(	(	PUNCT
ajfa-8539	330	9	,	,	PUNCT
ajfa-8539	330	10	∗	∗	NOUN
ajfa-8539	330	11	sps	sps	NOUN
ajfa-8539	330	12	,	,	PUNCT
ajfa-8539	330	13	)	)	PUNCT
ajfa-8539	331	1	+	+	CCONJ
ajfa-8539	331	2	,	,	PUNCT
ajfa-8539	331	3	coefficient	coefficient	NOUN
ajfa-8539	331	4	r	r	PROPN
ajfa-8539	331	5	adj	adj	PROPN
ajfa-8539	331	6	.	.	PUNCT
ajfa-8539	332	1	r	r	NOUN
ajfa-8539	332	2	f	f	X
ajfa-8539	332	3	-	-	PUNCT
ajfa-8539	332	4	statistic	statistic	NOUN
ajfa-8539	332	5	sig	sig	NOUN
ajfa-8539	332	6	.	.	PUNCT
ajfa-8539	333	1	coefficient	coefficient	PROPN
ajfa-8539	333	2	value	value	PROPN
ajfa-8539	333	3	t	t	PROPN
ajfa-8539	333	4	-	-	PUNCT
ajfa-8539	333	5	test	test	NOUN
ajfa-8539	333	6	sig	sig	NOUN
ajfa-8539	333	7	.	.	PUNCT
ajfa-8539	334	1	0.644	0.644	NUM
ajfa-8539	334	2	2.568	2.568	NUM
ajfa-8539	334	3	0.011	0.011	NUM
ajfa-8539	334	4	*	*	NUM
ajfa-8539	334	5	0.005	0.005	NUM
ajfa-8539	334	6	0.219	0.219	NUM
ajfa-8539	334	7	0.827	0.827	NUM
ajfa-8539	334	8	-0.252	-0.252	NOUN
ajfa-8539	335	1	-0.966	-0.966	PUNCT
ajfa-8539	336	1	0.335	0.335	NUM
ajfa-8539	336	2	0.141	0.141	NUM
ajfa-8539	336	3	0.129	0.129	NUM
ajfa-8539	336	4	12.074	12.074	NUM
ajfa-8539	336	5	0.000	0.000	NUM
ajfa-8539	336	6	expected	expect	VERB
ajfa-8539	336	7	sign	sign	NOUN
ajfa-8539	336	8	+	+	CCONJ
ajfa-8539	337	1	+	+	ADJ
ajfa-8539	337	2	/+/	/+/	ADJ
ajfa-8539	337	3	the	the	DET
ajfa-8539	337	4	impact	impact	NOUN
ajfa-8539	337	5	of	of	ADP
ajfa-8539	337	6	the	the	DET
ajfa-8539	337	7	auditors	auditor	NOUN
ajfa-8539	337	8	fees	fee	NOUN
ajfa-8539	337	9	on	on	ADP
ajfa-8539	337	10	enhancing	enhance	VERB
ajfa-8539	337	11	earnings	earning	NOUN
ajfa-8539	337	12	equality	equality	NOUN
ajfa-8539	337	13	model(5	model(5	PROPN
ajfa-8539	337	14	)	)	PUNCT
ajfa-8539	337	15	,	,	PUNCT
ajfa-8539	338	1	=	=	PUNCT
ajfa-8539	338	2	+	+	PUNCT
ajfa-8539	338	3	,	,	PUNCT
ajfa-8539	338	4	+	+	NUM
ajfa-8539	338	5	fees	fee	NOUN
ajfa-8539	338	6	,	,	PUNCT
ajfa-8539	338	7	+	+	CCONJ
ajfa-8539	338	8	(	(	PUNCT
ajfa-8539	338	9	,	,	PUNCT
ajfa-8539	338	10	∗	∗	NOUN
ajfa-8539	338	11	fees	fee	NOUN
ajfa-8539	338	12	,	,	PUNCT
ajfa-8539	338	13	)	)	PUNCT
ajfa-8539	339	1	+	+	CCONJ
ajfa-8539	339	2	,	,	PUNCT
ajfa-8539	339	3	coefficient	coefficient	NOUN
ajfa-8539	339	4	r	r	PROPN
ajfa-8539	339	5	adj	adj	PROPN
ajfa-8539	339	6	.	.	PUNCT
ajfa-8539	340	1	r	r	NOUN
ajfa-8539	340	2	f	f	X
ajfa-8539	340	3	-	-	PUNCT
ajfa-8539	340	4	statistic	statistic	NOUN
ajfa-8539	340	5	sig	sig	NOUN
ajfa-8539	340	6	.	.	PUNCT
ajfa-8539	341	1	coefficient	coefficient	PROPN
ajfa-8539	341	2	value	value	PROPN
ajfa-8539	341	3	t	t	PROPN
ajfa-8539	341	4	-	-	PUNCT
ajfa-8539	341	5	test	test	NOUN
ajfa-8539	341	6	sig	sig	NOUN
ajfa-8539	341	7	.	.	PUNCT
ajfa-8539	342	1	0.532	0.532	NUM
ajfa-8539	342	2	4.578	4.578	NUM
ajfa-8539	342	3	0.000	0.000	NUM
ajfa-8539	342	4	*	*	PUNCT
ajfa-8539	342	5	-0.00000	-0.00000	NOUN
ajfa-8539	342	6	33	33	NUM
ajfa-8539	343	1	4.578	4.578	NUM
ajfa-8539	343	2	0.000	0.000	NUM
ajfa-8539	343	3	*	*	PUNCT
ajfa-8539	343	4	-0.00000	-0.00000	NOUN
ajfa-8539	343	5	49	49	NUM
ajfa-8539	344	1	-2.934	-2.934	PUNCT
ajfa-8539	345	1	0.004	0.004	NUM
ajfa-8539	345	2	*	*	NUM
ajfa-8539	345	3	0.217	0.217	NUM
ajfa-8539	345	4	0.206	0.206	NUM
ajfa-8539	345	5	20.431	20.431	NUM
ajfa-8539	345	6	0.000	0.000	NUM
ajfa-8539	345	7	expected	expect	VERB
ajfa-8539	345	8	sign	sign	NOUN
ajfa-8539	345	9	+	+	CCONJ
ajfa-8539	346	1	+	+	CCONJ
ajfa-8539	346	2	+	+	NUM
ajfa-8539	346	3	a.	a.	NOUN
ajfa-8539	346	4	dependent	dependent	ADJ
ajfa-8539	346	5	variable	variable	NOUN
ajfa-8539	346	6	:	:	PUNCT
ajfa-8539	346	7	b.	b.	PROPN
ajfa-8539	346	8	significant	significant	ADJ
ajfa-8539	346	9	at	at	ADP
ajfa-8539	346	10	the	the	DET
ajfa-8539	346	11	5	5	NUM
ajfa-8539	346	12	%	%	NOUN
ajfa-8539	346	13	level	level	NOUN
ajfa-8539	346	14	.	.	PUNCT
ajfa-8539	347	1	the	the	DET
ajfa-8539	347	2	first	first	ADJ
ajfa-8539	347	3	subhypothesis	subhypothesis	NOUN
ajfa-8539	347	4	text	text	NOUN
ajfa-8539	347	5	is	be	AUX
ajfa-8539	347	6	again	again	ADV
ajfa-8539	347	7	presented	present	VERB
ajfa-8539	347	8	,	,	PUNCT
ajfa-8539	347	9	in	in	ADP
ajfa-8539	347	10	its	its	PRON
ajfa-8539	347	11	null	null	ADJ
ajfa-8539	347	12	form	form	NOUN
ajfa-8539	347	13	,	,	PUNCT
ajfa-8539	347	14	as	as	SCONJ
ajfa-8539	347	15	follows	follow	VERB
ajfa-8539	347	16	:	:	PUNCT
ajfa-8539	347	17	asian	asian	ADJ
ajfa-8539	347	18	journal	journal	NOUN
ajfa-8539	347	19	of	of	ADP
ajfa-8539	347	20	finance	finance	PROPN
ajfa-8539	347	21	&	&	CCONJ
ajfa-8539	347	22	accounting	accounting	PROPN
ajfa-8539	347	23	issn	issn	PROPN
ajfa-8539	347	24	1946	1946	NUM
ajfa-8539	347	25	-	-	PUNCT
ajfa-8539	347	26	052x	052x	NOUN
ajfa-8539	347	27	2015	2015	NUM
ajfa-8539	347	28	,	,	PUNCT
ajfa-8539	347	29	vol	vol	NOUN
ajfa-8539	347	30	.	.	PROPN
ajfa-8539	348	1	7	7	NUM
ajfa-8539	348	2	,	,	PUNCT
ajfa-8539	348	3	no	no	INTJ
ajfa-8539	348	4	.	.	NOUN
ajfa-8539	348	5	2	2	NUM
ajfa-8539	348	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	348	7	274	274	NUM
ajfa-8539	348	8	ho31	ho31	PROPN
ajfa-8539	348	9	:	:	PUNCT
ajfa-8539	348	10	audit	audit	NOUN
ajfa-8539	348	11	office	office	NOUN
ajfa-8539	348	12	size	size	NOUN
ajfa-8539	348	13	does	do	AUX
ajfa-8539	348	14	not	not	PART
ajfa-8539	348	15	contribute	contribute	VERB
ajfa-8539	348	16	in	in	ADP
ajfa-8539	348	17	enhancing	enhance	VERB
ajfa-8539	348	18	the	the	DET
ajfa-8539	348	19	quality	quality	NOUN
ajfa-8539	348	20	of	of	ADP
ajfa-8539	348	21	reported	report	VERB
ajfa-8539	348	22	earnings	earning	NOUN
ajfa-8539	348	23	of	of	ADP
ajfa-8539	348	24	the	the	DET
ajfa-8539	348	25	listed	list	VERB
ajfa-8539	348	26	manufacturing	manufacturing	NOUN
ajfa-8539	348	27	firms	firm	NOUN
ajfa-8539	348	28	in	in	ADP
ajfa-8539	348	29	ase	ase	PROPN
ajfa-8539	348	30	.	.	PUNCT
ajfa-8539	349	1	the	the	DET
ajfa-8539	349	2	results	result	NOUN
ajfa-8539	349	3	of	of	ADP
ajfa-8539	349	4	multiple	multiple	ADJ
ajfa-8539	349	5	linear	linear	ADJ
ajfa-8539	349	6	regression	regression	NOUN
ajfa-8539	349	7	method	method	NOUN
ajfa-8539	349	8	for	for	ADP
ajfa-8539	349	9	model	model	NOUN
ajfa-8539	349	10	(	(	PUNCT
ajfa-8539	349	11	1	1	NUM
ajfa-8539	349	12	)	)	PUNCT
ajfa-8539	349	13	are	be	AUX
ajfa-8539	349	14	shown	show	VERB
ajfa-8539	349	15	in	in	ADP
ajfa-8539	349	16	table	table	NOUN
ajfa-8539	349	17	7	7	NUM
ajfa-8539	349	18	.	.	PUNCT
ajfa-8539	349	19	based	base	VERB
ajfa-8539	349	20	on	on	ADP
ajfa-8539	349	21	the	the	DET
ajfa-8539	349	22	information	information	NOUN
ajfa-8539	349	23	appears	appear	VERB
ajfa-8539	349	24	in	in	ADP
ajfa-8539	349	25	the	the	DET
ajfa-8539	349	26	table	table	NOUN
ajfa-8539	349	27	,	,	PUNCT
ajfa-8539	349	28	a	a	DET
ajfa-8539	349	29	linear	linear	ADJ
ajfa-8539	349	30	relationship	relationship	NOUN
ajfa-8539	349	31	exists	exist	VERB
ajfa-8539	349	32	between	between	ADP
ajfa-8539	349	33	audit	audit	NOUN
ajfa-8539	349	34	office	office	NOUN
ajfa-8539	349	35	size	size	NOUN
ajfa-8539	349	36	and	and	CCONJ
ajfa-8539	349	37	quality	quality	NOUN
ajfa-8539	349	38	of	of	ADP
ajfa-8539	349	39	earnings	earning	NOUN
ajfa-8539	349	40	,	,	PUNCT
ajfa-8539	349	41	since	since	SCONJ
ajfa-8539	349	42	f	f	PROPN
ajfa-8539	349	43	value	value	NOUN
ajfa-8539	349	44	equals	equal	VERB
ajfa-8539	349	45	11.807	11.807	NUM
ajfa-8539	349	46	,	,	PUNCT
ajfa-8539	349	47	with	with	ADP
ajfa-8539	349	48	zero	zero	NUM
ajfa-8539	349	49	coefficient	coefficient	NOUN
ajfa-8539	349	50	of	of	ADP
ajfa-8539	349	51	significance	significance	NOUN
ajfa-8539	349	52	.	.	PUNCT
ajfa-8539	350	1	because	because	SCONJ
ajfa-8539	350	2	the	the	DET
ajfa-8539	350	3	computed	computed	ADJ
ajfa-8539	350	4	coefficient	coefficient	NOUN
ajfa-8539	350	5	of	of	ADP
ajfa-8539	350	6	significance	significance	NOUN
ajfa-8539	350	7	is	be	AUX
ajfa-8539	350	8	less	less	ADJ
ajfa-8539	350	9	than	than	ADP
ajfa-8539	350	10	the	the	DET
ajfa-8539	350	11	predetermined	predetermined	ADJ
ajfa-8539	350	12	one	one	NUM
ajfa-8539	350	13	,	,	PUNCT
ajfa-8539	350	14	which	which	PRON
ajfa-8539	350	15	equals	equal	VERB
ajfa-8539	350	16	0.05	0.05	NUM
ajfa-8539	350	17	,	,	PUNCT
ajfa-8539	350	18	the	the	DET
ajfa-8539	350	19	null	null	ADJ
ajfa-8539	350	20	hypothesis	hypothesis	NOUN
ajfa-8539	350	21	is	be	AUX
ajfa-8539	350	22	rejected	reject	VERB
ajfa-8539	350	23	,	,	PUNCT
ajfa-8539	350	24	whereas	whereas	SCONJ
ajfa-8539	350	25	the	the	DET
ajfa-8539	350	26	alternative	alternative	ADJ
ajfa-8539	350	27	one	one	NUM
ajfa-8539	350	28	,	,	PUNCT
ajfa-8539	350	29	which	which	PRON
ajfa-8539	350	30	refers	refer	VERB
ajfa-8539	350	31	to	to	ADP
ajfa-8539	350	32	the	the	DET
ajfa-8539	350	33	existence	existence	NOUN
ajfa-8539	350	34	of	of	ADP
ajfa-8539	350	35	an	an	DET
ajfa-8539	350	36	effect	effect	NOUN
ajfa-8539	350	37	of	of	ADP
ajfa-8539	350	38	audit	audit	NOUN
ajfa-8539	350	39	office	office	NOUN
ajfa-8539	350	40	size	size	NOUN
ajfa-8539	350	41	on	on	ADP
ajfa-8539	350	42	the	the	DET
ajfa-8539	350	43	quality	quality	NOUN
ajfa-8539	350	44	of	of	ADP
ajfa-8539	350	45	reported	report	VERB
ajfa-8539	350	46	earnings	earning	NOUN
ajfa-8539	350	47	,	,	PUNCT
ajfa-8539	350	48	is	be	AUX
ajfa-8539	350	49	accepted	accept	VERB
ajfa-8539	350	50	.	.	PUNCT
ajfa-8539	351	1	the	the	DET
ajfa-8539	351	2	results	result	NOUN
ajfa-8539	351	3	also	also	ADV
ajfa-8539	351	4	show	show	VERB
ajfa-8539	351	5	that	that	SCONJ
ajfa-8539	351	6	the	the	DET
ajfa-8539	351	7	value	value	NOUN
ajfa-8539	351	8	of	of	ADP
ajfa-8539	351	9	the	the	DET
ajfa-8539	351	10	related	relate	VERB
ajfa-8539	351	11	coefficient	coefficient	NOUN
ajfa-8539	351	12	of	of	ADP
ajfa-8539	351	13	determination	determination	NOUN
ajfa-8539	351	14	(	(	PUNCT
ajfa-8539	351	15	adjusted	adjusted	ADJ
ajfa-8539	351	16	r2	r2	NOUN
ajfa-8539	351	17	)	)	PUNCT
ajfa-8539	351	18	equals	equal	VERB
ajfa-8539	351	19	0.126	0.126	NUM
ajfa-8539	351	20	,	,	PUNCT
ajfa-8539	351	21	which	which	PRON
ajfa-8539	351	22	means	mean	VERB
ajfa-8539	351	23	that	that	SCONJ
ajfa-8539	351	24	12.6	12.6	NUM
ajfa-8539	351	25	percent	percent	NOUN
ajfa-8539	351	26	of	of	ADP
ajfa-8539	351	27	change	change	NOUN
ajfa-8539	351	28	in	in	ADP
ajfa-8539	351	29	the	the	DET
ajfa-8539	351	30	quality	quality	NOUN
ajfa-8539	351	31	of	of	ADP
ajfa-8539	351	32	earnings	earning	NOUN
ajfa-8539	351	33	,	,	PUNCT
ajfa-8539	351	34	can	can	AUX
ajfa-8539	351	35	be	be	AUX
ajfa-8539	351	36	attributed	attribute	VERB
ajfa-8539	351	37	to	to	ADP
ajfa-8539	351	38	the	the	DET
ajfa-8539	351	39	audit	audit	NOUN
ajfa-8539	351	40	office	office	NOUN
ajfa-8539	351	41	size	size	NOUN
ajfa-8539	351	42	.	.	PUNCT
ajfa-8539	352	1	,	,	PUNCT
ajfa-8539	352	2	where	where	SCONJ
ajfa-8539	352	3	this	this	PRON
ajfa-8539	352	4	is	be	AUX
ajfa-8539	352	5	a	a	DET
ajfa-8539	352	6	good	good	ADJ
ajfa-8539	352	7	indicator	indicator	NOUN
ajfa-8539	352	8	for	for	ADP
ajfa-8539	352	9	the	the	DET
ajfa-8539	352	10	existence	existence	NOUN
ajfa-8539	352	11	of	of	ADP
ajfa-8539	352	12	a	a	DET
ajfa-8539	352	13	linear	linear	ADJ
ajfa-8539	352	14	relationship	relationship	NOUN
ajfa-8539	352	15	between	between	ADP
ajfa-8539	352	16	audit	audit	NOUN
ajfa-8539	352	17	office	office	NOUN
ajfa-8539	352	18	size	size	NOUN
ajfa-8539	352	19	and	and	CCONJ
ajfa-8539	352	20	earnings	earning	NOUN
ajfa-8539	352	21	quality	quality	NOUN
ajfa-8539	352	22	,	,	PUNCT
ajfa-8539	352	23	and	and	CCONJ
ajfa-8539	352	24	earnings	earning	NOUN
ajfa-8539	352	25	quality	quality	NOUN
ajfa-8539	352	26	is	be	AUX
ajfa-8539	352	27	affected	affect	VERB
ajfa-8539	352	28	by	by	ADP
ajfa-8539	352	29	other	other	ADJ
ajfa-8539	352	30	factors	factor	NOUN
ajfa-8539	352	31	,	,	PUNCT
ajfa-8539	352	32	in	in	ADP
ajfa-8539	352	33	addition	addition	NOUN
ajfa-8539	352	34	to	to	ADP
ajfa-8539	352	35	audit	audit	NOUN
ajfa-8539	352	36	office	office	NOUN
ajfa-8539	352	37	size	size	NOUN
ajfa-8539	352	38	.	.	PUNCT
ajfa-8539	353	1	in	in	ADP
ajfa-8539	353	2	addition	addition	NOUN
ajfa-8539	353	3	,	,	PUNCT
ajfa-8539	353	4	results	result	NOUN
ajfa-8539	353	5	demonstrate	demonstrate	VERB
ajfa-8539	353	6	that	that	SCONJ
ajfa-8539	353	7	the	the	DET
ajfa-8539	353	8	coefficient	coefficient	NOUN
ajfa-8539	353	9	of	of	ADP
ajfa-8539	353	10	the	the	DET
ajfa-8539	353	11	independent	independent	ADJ
ajfa-8539	353	12	variable	variable	NOUN
ajfa-8539	353	13	(	(	PUNCT
ajfa-8539	353	14	audit	audit	NOUN
ajfa-8539	353	15	office	office	NOUN
ajfa-8539	353	16	size	size	NOUN
ajfa-8539	353	17	)	)	PUNCT
ajfa-8539	353	18	is	be	AUX
ajfa-8539	353	19	significant	significant	ADJ
ajfa-8539	353	20	and	and	CCONJ
ajfa-8539	353	21	positive	positive	ADJ
ajfa-8539	353	22	and	and	CCONJ
ajfa-8539	353	23	equals	equal	VERB
ajfa-8539	353	24	0.475	0.475	NUM
ajfa-8539	353	25	.	.	PUNCT
ajfa-8539	354	1	moreover	moreover	ADV
ajfa-8539	354	2	,	,	PUNCT
ajfa-8539	354	3	the	the	DET
ajfa-8539	354	4	table	table	NOUN
ajfa-8539	354	5	shows	show	VERB
ajfa-8539	354	6	that	that	SCONJ
ajfa-8539	354	7	the	the	DET
ajfa-8539	354	8	computed	compute	VERB
ajfa-8539	354	9	t	t	NOUN
ajfa-8539	354	10	-	-	PUNCT
ajfa-8539	354	11	value	value	NOUN
ajfa-8539	354	12	equals	equal	VERB
ajfa-8539	354	13	3.284	3.284	NUM
ajfa-8539	354	14	,	,	PUNCT
ajfa-8539	354	15	with	with	ADP
ajfa-8539	354	16	a	a	DET
ajfa-8539	354	17	computed	computed	ADJ
ajfa-8539	354	18	coefficient	coefficient	NOUN
ajfa-8539	354	19	of	of	ADP
ajfa-8539	354	20	significance	significance	NOUN
ajfa-8539	354	21	of	of	ADP
ajfa-8539	354	22	less	less	ADJ
ajfa-8539	354	23	than	than	ADP
ajfa-8539	354	24	0.05	0.05	NUM
ajfa-8539	354	25	,	,	PUNCT
ajfa-8539	354	26	which	which	PRON
ajfa-8539	354	27	also	also	ADV
ajfa-8539	354	28	refers	refer	VERB
ajfa-8539	354	29	the	the	DET
ajfa-8539	354	30	predictive	predictive	ADJ
ajfa-8539	354	31	value	value	NOUN
ajfa-8539	354	32	of	of	ADP
ajfa-8539	354	33	current	current	ADJ
ajfa-8539	354	34	earnings	earning	NOUN
ajfa-8539	354	35	in	in	ADP
ajfa-8539	354	36	predicting	predict	VERB
ajfa-8539	354	37	future	future	ADJ
ajfa-8539	354	38	earnings	earning	NOUN
ajfa-8539	354	39	.	.	PUNCT
ajfa-8539	355	1	this	this	DET
ajfa-8539	355	2	result	result	NOUN
ajfa-8539	355	3	is	be	AUX
ajfa-8539	355	4	in	in	ADP
ajfa-8539	355	5	agreement	agreement	NOUN
ajfa-8539	355	6	with	with	ADP
ajfa-8539	355	7	the	the	DET
ajfa-8539	355	8	findings	finding	NOUN
ajfa-8539	355	9	of	of	ADP
ajfa-8539	355	10	al	al	PROPN
ajfa-8539	355	11	jaber	jaber	PROPN
ajfa-8539	355	12	(	(	PUNCT
ajfa-8539	355	13	2012	2012	NUM
ajfa-8539	355	14	)	)	PUNCT
ajfa-8539	355	15	,	,	PUNCT
ajfa-8539	355	16	and	and	CCONJ
ajfa-8539	355	17	clinch	clinch	VERB
ajfa-8539	355	18	et	et	PROPN
ajfa-8539	355	19	al	al	PROPN
ajfa-8539	355	20	.	.	PROPN
ajfa-8539	356	1	(	(	PUNCT
ajfa-8539	356	2	2010	2010	NUM
ajfa-8539	356	3	)	)	PUNCT
ajfa-8539	356	4	.	.	PUNCT
ajfa-8539	357	1	the	the	DET
ajfa-8539	357	2	table	table	NOUN
ajfa-8539	357	3	also	also	ADV
ajfa-8539	357	4	shows	show	VERB
ajfa-8539	357	5	that	that	SCONJ
ajfa-8539	357	6	the	the	DET
ajfa-8539	357	7	coefficient	coefficient	NOUN
ajfa-8539	357	8	of	of	ADP
ajfa-8539	357	9	the	the	DET
ajfa-8539	357	10	variable	variable	ADJ
ajfa-8539	357	11	big4i.t	big4i.t	PROPN
ajfa-8539	357	12	is	be	AUX
ajfa-8539	357	13	positive	positive	ADJ
ajfa-8539	357	14	,	,	PUNCT
ajfa-8539	357	15	and	and	CCONJ
ajfa-8539	357	16	equals	equal	VERB
ajfa-8539	357	17	1.34	1.34	NUM
ajfa-8539	357	18	,	,	PUNCT
ajfa-8539	357	19	but	but	CCONJ
ajfa-8539	357	20	it	it	PRON
ajfa-8539	357	21	has	have	VERB
ajfa-8539	357	22	no	no	DET
ajfa-8539	357	23	significance	significance	NOUN
ajfa-8539	357	24	.	.	PUNCT
ajfa-8539	358	1	the	the	DET
ajfa-8539	358	2	coefficient	coefficient	NOUN
ajfa-8539	358	3	of	of	ADP
ajfa-8539	358	4	ei	ei	PROPN
ajfa-8539	358	5	,	,	PUNCT
ajfa-8539	358	6	t	t	PROPN
ajfa-8539	358	7	*	*	PUNCT
ajfa-8539	358	8	big4i	big4i	PROPN
ajfa-8539	358	9	,	,	PUNCT
ajfa-8539	358	10	t	t	PROPN
ajfa-8539	358	11	is	be	AUX
ajfa-8539	358	12	also	also	ADV
ajfa-8539	358	13	appears	appear	VERB
ajfa-8539	358	14	negative	negative	ADJ
ajfa-8539	358	15	and	and	CCONJ
ajfa-8539	358	16	equals	equal	VERB
ajfa-8539	358	17	-0.083	-0.083	PUNCT
ajfa-8539	358	18	with	with	ADP
ajfa-8539	358	19	no	no	DET
ajfa-8539	358	20	significance	significance	NOUN
ajfa-8539	358	21	in	in	ADP
ajfa-8539	358	22	the	the	DET
ajfa-8539	358	23	table	table	NOUN
ajfa-8539	358	24	.	.	PUNCT
ajfa-8539	359	1	based	base	VERB
ajfa-8539	359	2	on	on	ADP
ajfa-8539	359	3	the	the	DET
ajfa-8539	359	4	findings	finding	NOUN
ajfa-8539	359	5	,	,	PUNCT
ajfa-8539	359	6	i	i	PRON
ajfa-8539	359	7	believe	believe	VERB
ajfa-8539	359	8	that	that	SCONJ
ajfa-8539	359	9	investors	investor	NOUN
ajfa-8539	359	10	and	and	CCONJ
ajfa-8539	359	11	stakeholders	stakeholder	NOUN
ajfa-8539	359	12	do	do	AUX
ajfa-8539	359	13	n't	not	PART
ajfa-8539	359	14	perceive	perceive	VERB
ajfa-8539	359	15	that	that	SCONJ
ajfa-8539	359	16	earnings	earning	NOUN
ajfa-8539	359	17	of	of	ADP
ajfa-8539	359	18	firms	firm	NOUN
ajfa-8539	359	19	audited	audit	VERB
ajfa-8539	359	20	by	by	ADP
ajfa-8539	359	21	other	other	ADJ
ajfa-8539	359	22	than	than	ADP
ajfa-8539	359	23	large	large	ADJ
ajfa-8539	359	24	4	4	NUM
ajfa-8539	359	25	offices	office	NOUN
ajfa-8539	359	26	has	have	VERB
ajfa-8539	359	27	longer	long	ADJ
ajfa-8539	359	28	continuity	continuity	NOUN
ajfa-8539	359	29	,	,	PUNCT
ajfa-8539	359	30	when	when	SCONJ
ajfa-8539	359	31	compared	compare	VERB
ajfa-8539	359	32	with	with	ADP
ajfa-8539	359	33	earnings	earning	NOUN
ajfa-8539	359	34	of	of	ADP
ajfa-8539	359	35	firms	firm	NOUN
ajfa-8539	359	36	that	that	PRON
ajfa-8539	359	37	audited	audit	VERB
ajfa-8539	359	38	by	by	ADP
ajfa-8539	359	39	large	large	ADJ
ajfa-8539	359	40	4	4	NUM
ajfa-8539	359	41	audit	audit	NOUN
ajfa-8539	359	42	offices	office	NOUN
ajfa-8539	359	43	.	.	PUNCT
ajfa-8539	360	1	i	i	PRON
ajfa-8539	360	2	also	also	ADV
ajfa-8539	360	3	believe	believe	VERB
ajfa-8539	360	4	that	that	SCONJ
ajfa-8539	360	5	investors	investor	NOUN
ajfa-8539	360	6	and	and	CCONJ
ajfa-8539	360	7	other	other	ADJ
ajfa-8539	360	8	stakeholders	stakeholder	NOUN
ajfa-8539	360	9	do	do	AUX
ajfa-8539	360	10	not	not	PART
ajfa-8539	360	11	give	give	VERB
ajfa-8539	360	12	higher	high	ADJ
ajfa-8539	360	13	evaluation	evaluation	NOUN
ajfa-8539	360	14	weight	weight	NOUN
ajfa-8539	360	15	for	for	ADP
ajfa-8539	360	16	firms	firm	NOUN
ajfa-8539	360	17	audited	audit	VERB
ajfa-8539	360	18	by	by	ADP
ajfa-8539	360	19	the	the	DET
ajfa-8539	360	20	largest	large	ADJ
ajfa-8539	360	21	4	4	NUM
ajfa-8539	360	22	audit	audit	NOUN
ajfa-8539	360	23	offices	office	NOUN
ajfa-8539	360	24	.	.	PUNCT
ajfa-8539	361	1	the	the	DET
ajfa-8539	361	2	second	second	ADJ
ajfa-8539	361	3	subhypothesis	subhypothesis	NOUN
ajfa-8539	361	4	had	have	AUX
ajfa-8539	361	5	developed	develop	VERB
ajfa-8539	361	6	to	to	PART
ajfa-8539	361	7	measure	measure	VERB
ajfa-8539	361	8	the	the	DET
ajfa-8539	361	9	contribution	contribution	NOUN
ajfa-8539	361	10	of	of	ADP
ajfa-8539	361	11	the	the	DET
ajfa-8539	361	12	client	client	NOUN
ajfa-8539	361	13	's	's	PART
ajfa-8539	361	14	retention	retention	NOUN
ajfa-8539	361	15	period	period	NOUN
ajfa-8539	361	16	by	by	ADP
ajfa-8539	361	17	audit	audit	NOUN
ajfa-8539	361	18	office	office	NOUN
ajfa-8539	361	19	in	in	ADP
ajfa-8539	361	20	enhancing	enhance	VERB
ajfa-8539	361	21	the	the	DET
ajfa-8539	361	22	quality	quality	NOUN
ajfa-8539	361	23	of	of	ADP
ajfa-8539	361	24	earnings	earning	NOUN
ajfa-8539	361	25	of	of	ADP
ajfa-8539	361	26	listed	list	VERB
ajfa-8539	361	27	manufacturing	manufacturing	NOUN
ajfa-8539	361	28	firms	firm	NOUN
ajfa-8539	361	29	in	in	ADP
ajfa-8539	361	30	ase	ase	PROPN
ajfa-8539	361	31	.	.	PUNCT
ajfa-8539	362	1	the	the	DET
ajfa-8539	362	2	test	test	NOUN
ajfa-8539	362	3	of	of	ADP
ajfa-8539	362	4	the	the	DET
ajfa-8539	362	5	second	second	ADJ
ajfa-8539	362	6	subhypothesis	subhypothesis	NOUN
ajfa-8539	362	7	is	be	AUX
ajfa-8539	362	8	again	again	ADV
ajfa-8539	362	9	presented	present	VERB
ajfa-8539	362	10	,	,	PUNCT
ajfa-8539	362	11	in	in	ADP
ajfa-8539	362	12	its	its	PRON
ajfa-8539	362	13	null	null	ADJ
ajfa-8539	362	14	form	form	NOUN
ajfa-8539	362	15	,	,	PUNCT
ajfa-8539	362	16	as	as	SCONJ
ajfa-8539	362	17	follows	follow	VERB
ajfa-8539	362	18	.	.	PUNCT
ajfa-8539	363	1	ho32	ho32	ADJ
ajfa-8539	363	2	:	:	PUNCT
ajfa-8539	363	3	client	client	NOUN
ajfa-8539	363	4	's	's	PART
ajfa-8539	363	5	retention	retention	NOUN
ajfa-8539	363	6	period	period	NOUN
ajfa-8539	363	7	by	by	ADP
ajfa-8539	363	8	audit	audit	NOUN
ajfa-8539	363	9	offices	office	NOUN
ajfa-8539	363	10	has	have	VERB
ajfa-8539	363	11	no	no	DET
ajfa-8539	363	12	contribution	contribution	NOUN
ajfa-8539	363	13	in	in	ADP
ajfa-8539	363	14	enhancing	enhance	VERB
ajfa-8539	363	15	quality	quality	NOUN
ajfa-8539	363	16	of	of	ADP
ajfa-8539	363	17	earnings	earning	NOUN
ajfa-8539	363	18	of	of	ADP
ajfa-8539	363	19	the	the	DET
ajfa-8539	363	20	listed	list	VERB
ajfa-8539	363	21	manufacturing	manufacturing	NOUN
ajfa-8539	363	22	firms	firm	NOUN
ajfa-8539	363	23	in	in	ADP
ajfa-8539	363	24	amman	amman	PROPN
ajfa-8539	363	25	stock	stock	PROPN
ajfa-8539	363	26	exchange	exchange	PROPN
ajfa-8539	363	27	.	.	PUNCT
ajfa-8539	364	1	information	information	NOUN
ajfa-8539	364	2	appears	appear	VERB
ajfa-8539	364	3	in	in	ADP
ajfa-8539	364	4	table	table	NOUN
ajfa-8539	364	5	(	(	PUNCT
ajfa-8539	364	6	7	7	X
ajfa-8539	364	7	)	)	PUNCT
ajfa-8539	364	8	shows	show	VERB
ajfa-8539	364	9	the	the	DET
ajfa-8539	364	10	results	result	NOUN
ajfa-8539	364	11	of	of	ADP
ajfa-8539	364	12	multiple	multiple	ADJ
ajfa-8539	364	13	linear	linear	ADJ
ajfa-8539	364	14	regressions	regression	NOUN
ajfa-8539	364	15	for	for	ADP
ajfa-8539	364	16	model	model	NOUN
ajfa-8539	364	17	number	number	NOUN
ajfa-8539	364	18	2	2	NUM
ajfa-8539	364	19	,	,	PUNCT
ajfa-8539	364	20	which	which	PRON
ajfa-8539	364	21	shows	show	VERB
ajfa-8539	364	22	the	the	DET
ajfa-8539	364	23	effect	effect	NOUN
ajfa-8539	364	24	of	of	ADP
ajfa-8539	364	25	clients	client	NOUN
ajfa-8539	364	26	'	'	PART
ajfa-8539	364	27	retention	retention	NOUN
ajfa-8539	364	28	period	period	NOUN
ajfa-8539	364	29	on	on	ADP
ajfa-8539	364	30	enhancing	enhance	VERB
ajfa-8539	364	31	the	the	DET
ajfa-8539	364	32	quality	quality	NOUN
ajfa-8539	364	33	of	of	ADP
ajfa-8539	364	34	earnings	earning	NOUN
ajfa-8539	364	35	of	of	ADP
ajfa-8539	364	36	listed	list	VERB
ajfa-8539	364	37	manufacturing	manufacturing	NOUN
ajfa-8539	364	38	firms	firm	NOUN
ajfa-8539	364	39	in	in	ADP
ajfa-8539	364	40	ase	ase	PROPN
ajfa-8539	364	41	.	.	PROPN
ajfa-8539	364	42	results	result	NOUN
ajfa-8539	364	43	reveal	reveal	VERB
ajfa-8539	364	44	the	the	DET
ajfa-8539	364	45	existence	existence	NOUN
ajfa-8539	364	46	of	of	ADP
ajfa-8539	364	47	a	a	DET
ajfa-8539	364	48	significant	significant	ADJ
ajfa-8539	364	49	linear	linear	ADJ
ajfa-8539	364	50	relationship	relationship	NOUN
ajfa-8539	364	51	between	between	ADP
ajfa-8539	364	52	clients	client	NOUN
ajfa-8539	364	53	'	'	PART
ajfa-8539	364	54	retention	retention	NOUN
ajfa-8539	364	55	period	period	NOUN
ajfa-8539	364	56	and	and	CCONJ
ajfa-8539	364	57	quality	quality	NOUN
ajfa-8539	364	58	of	of	ADP
ajfa-8539	364	59	reported	report	VERB
ajfa-8539	364	60	earnings	earning	NOUN
ajfa-8539	364	61	,	,	PUNCT
ajfa-8539	364	62	where	where	SCONJ
ajfa-8539	364	63	f	f	X
ajfa-8539	364	64	-	-	PUNCT
ajfa-8539	364	65	value	value	NOUN
ajfa-8539	364	66	equals	equal	VERB
ajfa-8539	364	67	12.135	12.135	NUM
ajfa-8539	364	68	,	,	PUNCT
ajfa-8539	364	69	and	and	CCONJ
ajfa-8539	364	70	zero	zero	NUM
ajfa-8539	364	71	coefficient	coefficient	NOUN
ajfa-8539	364	72	of	of	ADP
ajfa-8539	364	73	significance	significance	NOUN
ajfa-8539	364	74	.	.	PUNCT
ajfa-8539	365	1	it	it	PRON
ajfa-8539	365	2	is	be	AUX
ajfa-8539	365	3	notable	notable	ADJ
ajfa-8539	365	4	that	that	SCONJ
ajfa-8539	365	5	the	the	DET
ajfa-8539	365	6	computed	computed	ADJ
ajfa-8539	365	7	coefficient	coefficient	NOUN
ajfa-8539	365	8	of	of	ADP
ajfa-8539	365	9	significance	significance	NOUN
ajfa-8539	365	10	,	,	PUNCT
ajfa-8539	365	11	which	which	PRON
ajfa-8539	365	12	equals	equal	VERB
ajfa-8539	365	13	zero	zero	NUM
ajfa-8539	365	14	,	,	PUNCT
ajfa-8539	365	15	is	be	AUX
ajfa-8539	365	16	less	less	ADJ
ajfa-8539	365	17	than	than	ADP
ajfa-8539	365	18	the	the	DET
ajfa-8539	365	19	predetermined	predetermined	ADJ
ajfa-8539	365	20	one	one	NUM
ajfa-8539	365	21	,	,	PUNCT
ajfa-8539	365	22	which	which	PRON
ajfa-8539	365	23	equals	equal	VERB
ajfa-8539	365	24	0.05	0.05	NUM
ajfa-8539	365	25	.	.	PUNCT
ajfa-8539	366	1	the	the	DET
ajfa-8539	366	2	value	value	NOUN
ajfa-8539	366	3	of	of	ADP
ajfa-8539	366	4	the	the	DET
ajfa-8539	366	5	computed	computed	ADJ
ajfa-8539	366	6	coefficient	coefficient	NOUN
ajfa-8539	366	7	of	of	ADP
ajfa-8539	366	8	significance	significance	NOUN
ajfa-8539	366	9	is	be	AUX
ajfa-8539	366	10	of	of	ADP
ajfa-8539	366	11	statistical	statistical	ADJ
ajfa-8539	366	12	significance	significance	NOUN
ajfa-8539	366	13	.	.	PUNCT
ajfa-8539	367	1	because	because	SCONJ
ajfa-8539	367	2	the	the	DET
ajfa-8539	367	3	computed	computed	ADJ
ajfa-8539	367	4	level	level	NOUN
ajfa-8539	367	5	of	of	ADP
ajfa-8539	367	6	significance	significance	NOUN
ajfa-8539	367	7	is	be	AUX
ajfa-8539	367	8	less	less	ADJ
ajfa-8539	367	9	than	than	ADP
ajfa-8539	367	10	the	the	DET
ajfa-8539	367	11	corresponding	corresponding	ADJ
ajfa-8539	367	12	predetermined	predetermine	VERB
ajfa-8539	367	13	one	one	NUM
ajfa-8539	367	14	,	,	PUNCT
ajfa-8539	367	15	the	the	DET
ajfa-8539	367	16	null	null	ADJ
ajfa-8539	367	17	hypothesis	hypothesis	NOUN
ajfa-8539	367	18	is	be	AUX
ajfa-8539	367	19	rejected	reject	VERB
ajfa-8539	367	20	,	,	PUNCT
ajfa-8539	367	21	while	while	SCONJ
ajfa-8539	367	22	the	the	DET
ajfa-8539	367	23	alternative	alternative	NOUN
ajfa-8539	367	24	on	on	ADP
ajfa-8539	367	25	is	be	AUX
ajfa-8539	367	26	accepted	accept	VERB
ajfa-8539	367	27	.	.	PUNCT
ajfa-8539	368	1	this	this	PRON
ajfa-8539	368	2	means	mean	VERB
ajfa-8539	368	3	that	that	SCONJ
ajfa-8539	368	4	a	a	DET
ajfa-8539	368	5	client	client	NOUN
ajfa-8539	368	6	's	's	PART
ajfa-8539	368	7	retention	retention	NOUN
ajfa-8539	368	8	period	period	NOUN
ajfa-8539	368	9	contributes	contribute	VERB
ajfa-8539	368	10	in	in	ADP
ajfa-8539	368	11	enhancing	enhance	VERB
ajfa-8539	368	12	the	the	DET
ajfa-8539	368	13	quality	quality	NOUN
ajfa-8539	368	14	of	of	ADP
ajfa-8539	368	15	earnings	earning	NOUN
ajfa-8539	368	16	.	.	PUNCT
ajfa-8539	369	1	the	the	DET
ajfa-8539	369	2	coefficient	coefficient	NOUN
ajfa-8539	369	3	of	of	ADP
ajfa-8539	369	4	determination	determination	NOUN
ajfa-8539	369	5	equals	equal	VERB
ajfa-8539	369	6	0.141	0.141	NUM
ajfa-8539	369	7	,	,	PUNCT
ajfa-8539	369	8	which	which	PRON
ajfa-8539	369	9	means	mean	VERB
ajfa-8539	369	10	that	that	SCONJ
ajfa-8539	369	11	client	client	NOUN
ajfa-8539	369	12	's	's	PART
ajfa-8539	369	13	retention	retention	NOUN
ajfa-8539	369	14	period	period	NOUN
ajfa-8539	369	15	can	can	AUX
ajfa-8539	369	16	interpret	interpret	VERB
ajfa-8539	369	17	0.141	0.141	NUM
ajfa-8539	369	18	of	of	ADP
ajfa-8539	369	19	asian	asian	ADJ
ajfa-8539	369	20	journal	journal	NOUN
ajfa-8539	369	21	of	of	ADP
ajfa-8539	369	22	finance	finance	PROPN
ajfa-8539	369	23	&	&	CCONJ
ajfa-8539	369	24	accounting	accounting	PROPN
ajfa-8539	369	25	issn	issn	PROPN
ajfa-8539	369	26	1946	1946	NUM
ajfa-8539	369	27	-	-	PUNCT
ajfa-8539	369	28	052x	052x	NOUN
ajfa-8539	369	29	2015	2015	NUM
ajfa-8539	369	30	,	,	PUNCT
ajfa-8539	369	31	vol	vol	NOUN
ajfa-8539	369	32	.	.	PROPN
ajfa-8539	370	1	7	7	NUM
ajfa-8539	370	2	,	,	PUNCT
ajfa-8539	370	3	no	no	INTJ
ajfa-8539	370	4	.	.	NOUN
ajfa-8539	370	5	2	2	NUM
ajfa-8539	370	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	370	7	275	275	NUM
ajfa-8539	370	8	the	the	DET
ajfa-8539	370	9	change	change	NOUN
ajfa-8539	370	10	taking	take	VERB
ajfa-8539	370	11	place	place	NOUN
ajfa-8539	370	12	in	in	ADP
ajfa-8539	370	13	the	the	DET
ajfa-8539	370	14	quality	quality	NOUN
ajfa-8539	370	15	of	of	ADP
ajfa-8539	370	16	earnings	earning	NOUN
ajfa-8539	370	17	.	.	PUNCT
ajfa-8539	371	1	in	in	ADP
ajfa-8539	371	2	other	other	ADJ
ajfa-8539	371	3	words	word	NOUN
ajfa-8539	371	4	,	,	PUNCT
ajfa-8539	371	5	14.1	14.1	NUM
ajfa-8539	371	6	percent	percent	NOUN
ajfa-8539	371	7	of	of	ADP
ajfa-8539	371	8	change	change	NOUN
ajfa-8539	371	9	occurring	occur	VERB
ajfa-8539	371	10	in	in	ADP
ajfa-8539	371	11	the	the	DET
ajfa-8539	371	12	quality	quality	NOUN
ajfa-8539	371	13	of	of	ADP
ajfa-8539	371	14	earnings	earning	NOUN
ajfa-8539	371	15	is	be	AUX
ajfa-8539	371	16	attributed	attribute	VERB
ajfa-8539	371	17	to	to	ADP
ajfa-8539	371	18	change	change	VERB
ajfa-8539	371	19	in	in	ADP
ajfa-8539	371	20	a	a	DET
ajfa-8539	371	21	client	client	NOUN
ajfa-8539	371	22	's	's	PART
ajfa-8539	371	23	retention	retention	NOUN
ajfa-8539	371	24	period	period	NOUN
ajfa-8539	371	25	,	,	PUNCT
ajfa-8539	371	26	and	and	CCONJ
ajfa-8539	371	27	other	other	ADJ
ajfa-8539	371	28	than	than	ADP
ajfa-8539	371	29	this	this	DET
ajfa-8539	371	30	variable	variable	NOUN
ajfa-8539	371	31	affecting	affect	VERB
ajfa-8539	371	32	the	the	DET
ajfa-8539	371	33	quality	quality	NOUN
ajfa-8539	371	34	of	of	ADP
ajfa-8539	371	35	reported	report	VERB
ajfa-8539	371	36	earnings	earning	NOUN
ajfa-8539	371	37	.	.	PUNCT
ajfa-8539	372	1	in	in	ADP
ajfa-8539	372	2	the	the	DET
ajfa-8539	372	3	table	table	NOUN
ajfa-8539	372	4	,	,	PUNCT
ajfa-8539	372	5	the	the	DET
ajfa-8539	372	6	coefficient	coefficient	NOUN
ajfa-8539	372	7	of	of	ADP
ajfa-8539	372	8	the	the	DET
ajfa-8539	372	9	dependent	dependent	ADJ
ajfa-8539	372	10	variable	variable	NOUN
ajfa-8539	372	11	(	(	PUNCT
ajfa-8539	372	12	ei	ei	PROPN
ajfa-8539	372	13	,	,	PUNCT
ajfa-8539	372	14	t	t	PROPN
ajfa-8539	372	15	)	)	PUNCT
ajfa-8539	372	16	appears	appear	VERB
ajfa-8539	372	17	positive	positive	ADJ
ajfa-8539	372	18	with	with	ADP
ajfa-8539	372	19	a	a	DET
ajfa-8539	372	20	value	value	NOUN
ajfa-8539	372	21	of	of	ADP
ajfa-8539	372	22	0.713	0.713	NUM
ajfa-8539	372	23	.	.	PUNCT
ajfa-8539	373	1	this	this	DET
ajfa-8539	373	2	coefficient	coefficient	NOUN
ajfa-8539	373	3	is	be	AUX
ajfa-8539	373	4	a	a	DET
ajfa-8539	373	5	statistical	statistical	ADJ
ajfa-8539	373	6	significance	significance	NOUN
ajfa-8539	373	7	,	,	PUNCT
ajfa-8539	373	8	where	where	SCONJ
ajfa-8539	373	9	t	t	NOUN
ajfa-8539	373	10	-	-	PUNCT
ajfa-8539	373	11	value	value	NOUN
ajfa-8539	373	12	is	be	AUX
ajfa-8539	373	13	2.082	2.082	NUM
ajfa-8539	373	14	at	at	ADP
ajfa-8539	373	15	5	5	NUM
ajfa-8539	373	16	percent	percent	NOUN
ajfa-8539	373	17	level	level	NOUN
ajfa-8539	373	18	of	of	ADP
ajfa-8539	373	19	significance	significance	NOUN
ajfa-8539	373	20	.	.	PUNCT
ajfa-8539	374	1	all	all	PRON
ajfa-8539	374	2	of	of	ADP
ajfa-8539	374	3	these	these	PRON
ajfa-8539	374	4	refer	refer	NOUN
ajfa-8539	374	5	to	to	ADP
ajfa-8539	374	6	the	the	DET
ajfa-8539	374	7	continuity	continuity	NOUN
ajfa-8539	374	8	of	of	ADP
ajfa-8539	374	9	earnings	earning	NOUN
ajfa-8539	374	10	.	.	PUNCT
ajfa-8539	375	1	the	the	DET
ajfa-8539	375	2	table	table	NOUN
ajfa-8539	375	3	also	also	ADV
ajfa-8539	375	4	reveals	reveal	VERB
ajfa-8539	375	5	a	a	DET
ajfa-8539	375	6	value	value	NOUN
ajfa-8539	375	7	of	of	ADP
ajfa-8539	375	8	0.016	0.016	NUM
ajfa-8539	375	9	for	for	ADP
ajfa-8539	375	10	the	the	DET
ajfa-8539	375	11	independent	independent	ADJ
ajfa-8539	375	12	variable	variable	NOUN
ajfa-8539	375	13	of	of	ADP
ajfa-8539	375	14	client	client	NOUN
ajfa-8539	375	15	's	's	PART
ajfa-8539	375	16	retention	retention	NOUN
ajfa-8539	375	17	,	,	PUNCT
ajfa-8539	375	18	and	and	CCONJ
ajfa-8539	375	19	it	it	PRON
ajfa-8539	375	20	is	be	AUX
ajfa-8539	375	21	insignificant	insignificant	ADJ
ajfa-8539	375	22	.	.	PUNCT
ajfa-8539	376	1	the	the	DET
ajfa-8539	376	2	table	table	NOUN
ajfa-8539	376	3	also	also	ADV
ajfa-8539	376	4	reveals	reveal	VERB
ajfa-8539	376	5	-0.0318	-0.0318	ADJ
ajfa-8539	376	6	value	value	NOUN
ajfa-8539	376	7	for	for	ADP
ajfa-8539	376	8	the	the	DET
ajfa-8539	376	9	coefficient	coefficient	NOUN
ajfa-8539	376	10	of	of	ADP
ajfa-8539	376	11	the	the	DET
ajfa-8539	376	12	variable	variable	ADJ
ajfa-8539	376	13	ei	ei	PROPN
ajfa-8539	376	14	,	,	PUNCT
ajfa-8539	376	15	t	t	NOUN
ajfa-8539	376	16	*	*	PUNCT
ajfa-8539	376	17	reti	reti	PROPN
ajfa-8539	376	18	,	,	PUNCT
ajfa-8539	376	19	t.	t.	PROPN
ajfa-8539	376	20	this	this	DET
ajfa-8539	376	21	coefficient	coefficient	NOUN
ajfa-8539	376	22	has	have	VERB
ajfa-8539	376	23	no	no	DET
ajfa-8539	376	24	statistical	statistical	ADJ
ajfa-8539	376	25	significance	significance	NOUN
ajfa-8539	376	26	.	.	PUNCT
ajfa-8539	377	1	based	base	VERB
ajfa-8539	377	2	on	on	ADP
ajfa-8539	377	3	the	the	DET
ajfa-8539	377	4	results	result	NOUN
ajfa-8539	377	5	,	,	PUNCT
ajfa-8539	377	6	i	i	PRON
ajfa-8539	377	7	believe	believe	VERB
ajfa-8539	377	8	that	that	SCONJ
ajfa-8539	377	9	a	a	DET
ajfa-8539	377	10	client	client	NOUN
ajfa-8539	377	11	's	's	PART
ajfa-8539	377	12	retention	retention	NOUN
ajfa-8539	377	13	period	period	NOUN
ajfa-8539	377	14	for	for	ADP
ajfa-8539	377	15	a	a	DET
ajfa-8539	377	16	long	long	ADJ
ajfa-8539	377	17	period	period	NOUN
ajfa-8539	377	18	of	of	ADP
ajfa-8539	377	19	time	time	NOUN
ajfa-8539	377	20	,	,	PUNCT
ajfa-8539	377	21	will	will	AUX
ajfa-8539	377	22	lead	lead	VERB
ajfa-8539	377	23	auditors	auditor	NOUN
ajfa-8539	377	24	to	to	PART
ajfa-8539	377	25	create	create	VERB
ajfa-8539	377	26	special	special	ADJ
ajfa-8539	377	27	relation	relation	NOUN
ajfa-8539	377	28	with	with	ADP
ajfa-8539	377	29	the	the	DET
ajfa-8539	377	30	client	client	NOUN
ajfa-8539	377	31	,	,	PUNCT
ajfa-8539	377	32	and	and	CCONJ
ajfa-8539	377	33	routine	routine	ADJ
ajfa-8539	377	34	auditing	auditing	NOUN
ajfa-8539	377	35	procedures	procedure	NOUN
ajfa-8539	377	36	will	will	AUX
ajfa-8539	377	37	be	be	AUX
ajfa-8539	377	38	followed	follow	VERB
ajfa-8539	377	39	by	by	ADP
ajfa-8539	377	40	the	the	DET
ajfa-8539	377	41	auditor	auditor	NOUN
ajfa-8539	377	42	,	,	PUNCT
ajfa-8539	377	43	which	which	PRON
ajfa-8539	377	44	result	result	VERB
ajfa-8539	377	45	in	in	ADP
ajfa-8539	377	46	an	an	DET
ajfa-8539	377	47	auditor	auditor	NOUN
ajfa-8539	377	48	inability	inability	NOUN
ajfa-8539	377	49	to	to	PART
ajfa-8539	377	50	detect	detect	VERB
ajfa-8539	377	51	management	management	NOUN
ajfa-8539	377	52	practices	practice	NOUN
ajfa-8539	377	53	of	of	ADP
ajfa-8539	377	54	earnings	earning	NOUN
ajfa-8539	377	55	management	management	NOUN
ajfa-8539	377	56	.	.	PUNCT
ajfa-8539	378	1	these	these	DET
ajfa-8539	378	2	results	result	NOUN
ajfa-8539	378	3	mean	mean	VERB
ajfa-8539	378	4	that	that	SCONJ
ajfa-8539	378	5	investors	investor	NOUN
ajfa-8539	378	6	and	and	CCONJ
ajfa-8539	378	7	other	other	ADJ
ajfa-8539	378	8	interested	interested	ADJ
ajfa-8539	378	9	groups	group	NOUN
ajfa-8539	378	10	of	of	ADP
ajfa-8539	378	11	people	people	NOUN
ajfa-8539	378	12	with	with	ADP
ajfa-8539	378	13	the	the	DET
ajfa-8539	378	14	firm	firm	NOUN
ajfa-8539	378	15	,	,	PUNCT
ajfa-8539	378	16	are	be	AUX
ajfa-8539	378	17	more	more	ADV
ajfa-8539	378	18	interested	interested	ADJ
ajfa-8539	378	19	with	with	ADP
ajfa-8539	378	20	auditing	auditing	NOUN
ajfa-8539	378	21	results	result	NOUN
ajfa-8539	378	22	in	in	ADP
ajfa-8539	378	23	audit	audit	NOUN
ajfa-8539	378	24	offices	office	NOUN
ajfa-8539	378	25	that	that	PRON
ajfa-8539	378	26	retain	retain	VERB
ajfa-8539	378	27	its	its	PRON
ajfa-8539	378	28	clients	client	NOUN
ajfa-8539	378	29	for	for	ADP
ajfa-8539	378	30	more	more	ADJ
ajfa-8539	378	31	than	than	ADP
ajfa-8539	378	32	3	3	NUM
ajfa-8539	378	33	years	year	NOUN
ajfa-8539	378	34	,	,	PUNCT
ajfa-8539	378	35	and	and	CCONJ
ajfa-8539	378	36	they	they	PRON
ajfa-8539	378	37	give	give	VERB
ajfa-8539	378	38	a	a	DET
ajfa-8539	378	39	higher	high	ADJ
ajfa-8539	378	40	weight	weight	NOUN
ajfa-8539	378	41	for	for	ADP
ajfa-8539	378	42	results	result	NOUN
ajfa-8539	378	43	of	of	ADP
ajfa-8539	378	44	audit	audit	NOUN
ajfa-8539	378	45	office	office	NOUN
ajfa-8539	378	46	that	that	PRON
ajfa-8539	378	47	retain	retain	VERB
ajfa-8539	378	48	clients	client	NOUN
ajfa-8539	378	49	for	for	ADP
ajfa-8539	378	50	less	less	ADJ
ajfa-8539	378	51	than	than	ADP
ajfa-8539	378	52	3	3	NUM
ajfa-8539	378	53	years	year	NOUN
ajfa-8539	378	54	.	.	PUNCT
ajfa-8539	379	1	this	this	DET
ajfa-8539	379	2	result	result	NOUN
ajfa-8539	379	3	is	be	AUX
ajfa-8539	379	4	in	in	ADP
ajfa-8539	379	5	agreement	agreement	NOUN
ajfa-8539	379	6	with	with	ADP
ajfa-8539	379	7	the	the	DET
ajfa-8539	379	8	findings	finding	NOUN
ajfa-8539	379	9	of	of	ADP
ajfa-8539	379	10	hamdan	hamdan	PROPN
ajfa-8539	379	11	and	and	CCONJ
ajfa-8539	379	12	abu	abu	PROPN
ajfa-8539	379	13	hajeelah	hajeelah	PROPN
ajfa-8539	379	14	,	,	PUNCT
ajfa-8539	379	15	(	(	PUNCT
ajfa-8539	379	16	2012	2012	NUM
ajfa-8539	379	17	)	)	PUNCT
ajfa-8539	379	18	,	,	PUNCT
ajfa-8539	379	19	and	and	CCONJ
ajfa-8539	379	20	eisa	eisa	NOUN
ajfa-8539	379	21	,	,	PUNCT
ajfa-8539	379	22	(	(	PUNCT
ajfa-8539	379	23	2008	2008	NUM
ajfa-8539	379	24	)	)	PUNCT
ajfa-8539	379	25	.	.	PUNCT
ajfa-8539	380	1	the	the	DET
ajfa-8539	380	2	third	third	ADJ
ajfa-8539	380	3	subhypothesis	subhypothesis	NOUN
ajfa-8539	380	4	had	have	AUX
ajfa-8539	380	5	developed	develop	VERB
ajfa-8539	380	6	to	to	PART
ajfa-8539	380	7	investigate	investigate	VERB
ajfa-8539	380	8	whether	whether	SCONJ
ajfa-8539	380	9	the	the	DET
ajfa-8539	380	10	quality	quality	NOUN
ajfa-8539	380	11	of	of	ADP
ajfa-8539	380	12	retained	retain	VERB
ajfa-8539	380	13	earnings	earning	NOUN
ajfa-8539	380	14	by	by	ADP
ajfa-8539	380	15	the	the	DET
ajfa-8539	380	16	listed	list	VERB
ajfa-8539	380	17	manufacturing	manufacturing	NOUN
ajfa-8539	380	18	firms	firm	NOUN
ajfa-8539	380	19	in	in	ADP
ajfa-8539	380	20	ase	ase	PROPN
ajfa-8539	380	21	is	be	AUX
ajfa-8539	380	22	affected	affect	VERB
ajfa-8539	380	23	and	and	CCONJ
ajfa-8539	380	24	enhanced	enhance	VERB
ajfa-8539	380	25	by	by	ADP
ajfa-8539	380	26	auditor	auditor	NOUN
ajfa-8539	380	27	's	's	PART
ajfa-8539	380	28	opinion	opinion	NOUN
ajfa-8539	380	29	.	.	PUNCT
ajfa-8539	381	1	the	the	DET
ajfa-8539	381	2	hypothesis	hypothesis	NOUN
ajfa-8539	381	3	is	be	AUX
ajfa-8539	381	4	represented	represent	VERB
ajfa-8539	381	5	again	again	ADV
ajfa-8539	381	6	,	,	PUNCT
ajfa-8539	381	7	in	in	ADP
ajfa-8539	381	8	its	its	PRON
ajfa-8539	381	9	null	null	ADJ
ajfa-8539	381	10	form	form	NOUN
ajfa-8539	381	11	,	,	PUNCT
ajfa-8539	381	12	as	as	SCONJ
ajfa-8539	381	13	follows	follow	VERB
ajfa-8539	381	14	.	.	PUNCT
ajfa-8539	382	1	ho33	ho33	NOUN
ajfa-8539	382	2	:	:	PUNCT
ajfa-8539	382	3	the	the	DET
ajfa-8539	382	4	type	type	NOUN
ajfa-8539	382	5	of	of	ADP
ajfa-8539	382	6	an	an	DET
ajfa-8539	382	7	auditor	auditor	NOUN
ajfa-8539	382	8	's	's	PART
ajfa-8539	382	9	opinion	opinion	NOUN
ajfa-8539	382	10	has	have	VERB
ajfa-8539	382	11	no	no	DET
ajfa-8539	382	12	effect	effect	NOUN
ajfa-8539	382	13	in	in	ADP
ajfa-8539	382	14	enhancing	enhance	VERB
ajfa-8539	382	15	the	the	DET
ajfa-8539	382	16	quality	quality	NOUN
ajfa-8539	382	17	of	of	ADP
ajfa-8539	382	18	earnings	earning	NOUN
ajfa-8539	382	19	of	of	ADP
ajfa-8539	382	20	listed	list	VERB
ajfa-8539	382	21	manufacturing	manufacturing	NOUN
ajfa-8539	382	22	firms	firm	NOUN
ajfa-8539	382	23	in	in	ADP
ajfa-8539	382	24	ase	ase	PROPN
ajfa-8539	382	25	.	.	PROPN
ajfa-8539	382	26	table	table	NOUN
ajfa-8539	382	27	(	(	PUNCT
ajfa-8539	382	28	7	7	X
ajfa-8539	382	29	)	)	PUNCT
ajfa-8539	382	30	shows	show	VERB
ajfa-8539	382	31	the	the	DET
ajfa-8539	382	32	results	result	NOUN
ajfa-8539	382	33	of	of	ADP
ajfa-8539	382	34	multiple	multiple	ADJ
ajfa-8539	382	35	linear	linear	ADJ
ajfa-8539	382	36	regression	regression	NOUN
ajfa-8539	382	37	method	method	NOUN
ajfa-8539	382	38	for	for	ADP
ajfa-8539	382	39	model	model	NOUN
ajfa-8539	382	40	3	3	NUM
ajfa-8539	382	41	,	,	PUNCT
ajfa-8539	382	42	which	which	PRON
ajfa-8539	382	43	shows	show	VERB
ajfa-8539	382	44	the	the	DET
ajfa-8539	382	45	effect	effect	NOUN
ajfa-8539	382	46	of	of	ADP
ajfa-8539	382	47	an	an	DET
ajfa-8539	382	48	auditor	auditor	NOUN
ajfa-8539	382	49	's	's	PART
ajfa-8539	382	50	opinion	opinion	NOUN
ajfa-8539	382	51	for	for	ADP
ajfa-8539	382	52	the	the	DET
ajfa-8539	382	53	most	most	ADV
ajfa-8539	382	54	recent	recent	ADJ
ajfa-8539	382	55	period	period	NOUN
ajfa-8539	382	56	of	of	ADP
ajfa-8539	382	57	engagement	engagement	NOUN
ajfa-8539	382	58	,	,	PUNCT
ajfa-8539	382	59	on	on	ADP
ajfa-8539	382	60	the	the	DET
ajfa-8539	382	61	quality	quality	NOUN
ajfa-8539	382	62	of	of	ADP
ajfa-8539	382	63	reported	report	VERB
ajfa-8539	382	64	earnings	earning	NOUN
ajfa-8539	382	65	by	by	ADP
ajfa-8539	382	66	the	the	DET
ajfa-8539	382	67	listed	list	VERB
ajfa-8539	382	68	manufacturing	manufacturing	NOUN
ajfa-8539	382	69	firms	firm	NOUN
ajfa-8539	382	70	in	in	ADP
ajfa-8539	382	71	ase	ase	PROPN
ajfa-8539	382	72	.	.	PUNCT
ajfa-8539	383	1	the	the	DET
ajfa-8539	383	2	results	result	NOUN
ajfa-8539	383	3	demonstrate	demonstrate	VERB
ajfa-8539	383	4	the	the	DET
ajfa-8539	383	5	existence	existence	NOUN
ajfa-8539	383	6	of	of	ADP
ajfa-8539	383	7	a	a	DET
ajfa-8539	383	8	significant	significant	ADJ
ajfa-8539	383	9	linear	linear	NOUN
ajfa-8539	383	10	relationship	relationship	NOUN
ajfa-8539	383	11	between	between	ADP
ajfa-8539	383	12	an	an	DET
ajfa-8539	383	13	auditor	auditor	NOUN
ajfa-8539	383	14	's	's	PART
ajfa-8539	383	15	report	report	NOUN
ajfa-8539	383	16	for	for	ADP
ajfa-8539	383	17	the	the	DET
ajfa-8539	383	18	most	most	ADV
ajfa-8539	383	19	recent	recent	ADJ
ajfa-8539	383	20	period	period	NOUN
ajfa-8539	383	21	,	,	PUNCT
ajfa-8539	383	22	and	and	CCONJ
ajfa-8539	383	23	the	the	DET
ajfa-8539	383	24	quality	quality	NOUN
ajfa-8539	383	25	of	of	ADP
ajfa-8539	383	26	earnings	earning	NOUN
ajfa-8539	383	27	.	.	PUNCT
ajfa-8539	384	1	regarding	regard	VERB
ajfa-8539	384	2	this	this	DET
ajfa-8539	384	3	relationship	relationship	NOUN
ajfa-8539	384	4	,	,	PUNCT
ajfa-8539	384	5	the	the	DET
ajfa-8539	384	6	results	result	NOUN
ajfa-8539	384	7	show	show	VERB
ajfa-8539	384	8	13.48	13.48	NUM
ajfa-8539	384	9	f	f	NOUN
ajfa-8539	384	10	value	value	NOUN
ajfa-8539	384	11	,	,	PUNCT
ajfa-8539	384	12	at	at	ADP
ajfa-8539	384	13	zero	zero	NUM
ajfa-8539	384	14	computed	compute	VERB
ajfa-8539	384	15	coefficient	coefficient	NOUN
ajfa-8539	384	16	of	of	ADP
ajfa-8539	384	17	significance	significance	NOUN
ajfa-8539	384	18	.	.	PUNCT
ajfa-8539	385	1	because	because	SCONJ
ajfa-8539	385	2	the	the	DET
ajfa-8539	385	3	computed	computed	ADJ
ajfa-8539	385	4	coefficient	coefficient	NOUN
ajfa-8539	385	5	of	of	ADP
ajfa-8539	385	6	significance	significance	NOUN
ajfa-8539	385	7	,	,	PUNCT
ajfa-8539	385	8	which	which	PRON
ajfa-8539	385	9	equals	equal	VERB
ajfa-8539	385	10	zero	zero	NUM
ajfa-8539	385	11	,	,	PUNCT
ajfa-8539	385	12	is	be	AUX
ajfa-8539	385	13	less	less	ADJ
ajfa-8539	385	14	than	than	ADP
ajfa-8539	385	15	the	the	DET
ajfa-8539	385	16	predetermined	predetermined	ADJ
ajfa-8539	385	17	one	one	NUM
ajfa-8539	385	18	,	,	PUNCT
ajfa-8539	385	19	which	which	PRON
ajfa-8539	385	20	equals	equal	VERB
ajfa-8539	385	21	0.05	0.05	NUM
ajfa-8539	385	22	percent	percent	NOUN
ajfa-8539	385	23	,	,	PUNCT
ajfa-8539	385	24	the	the	DET
ajfa-8539	385	25	null	null	ADJ
ajfa-8539	385	26	hypothesis	hypothesis	NOUN
ajfa-8539	385	27	is	be	AUX
ajfa-8539	385	28	rejected	reject	VERB
ajfa-8539	385	29	,	,	PUNCT
ajfa-8539	385	30	and	and	CCONJ
ajfa-8539	385	31	instead	instead	ADV
ajfa-8539	385	32	,	,	PUNCT
ajfa-8539	385	33	the	the	DET
ajfa-8539	385	34	alternative	alternative	ADJ
ajfa-8539	385	35	one	one	NUM
ajfa-8539	385	36	,	,	PUNCT
ajfa-8539	385	37	which	which	PRON
ajfa-8539	385	38	refers	refer	VERB
ajfa-8539	385	39	that	that	SCONJ
ajfa-8539	385	40	reported	report	VERB
ajfa-8539	385	41	earnings	earning	NOUN
ajfa-8539	385	42	is	be	AUX
ajfa-8539	385	43	affected	affect	VERB
ajfa-8539	385	44	by	by	ADP
ajfa-8539	385	45	an	an	DET
ajfa-8539	385	46	auditor	auditor	NOUN
ajfa-8539	385	47	's	's	PART
ajfa-8539	385	48	opinion	opinion	NOUN
ajfa-8539	385	49	.	.	PUNCT
ajfa-8539	386	1	results	result	NOUN
ajfa-8539	386	2	also	also	ADV
ajfa-8539	386	3	demonstrate	demonstrate	VERB
ajfa-8539	386	4	that	that	SCONJ
ajfa-8539	386	5	the	the	DET
ajfa-8539	386	6	coefficient	coefficient	NOUN
ajfa-8539	386	7	of	of	ADP
ajfa-8539	386	8	determination	determination	NOUN
ajfa-8539	386	9	is	be	AUX
ajfa-8539	386	10	14.3	14.3	NUM
ajfa-8539	386	11	percent	percent	NOUN
ajfa-8539	386	12	,	,	PUNCT
ajfa-8539	386	13	which	which	PRON
ajfa-8539	386	14	means	mean	VERB
ajfa-8539	386	15	that	that	SCONJ
ajfa-8539	386	16	about	about	ADP
ajfa-8539	386	17	13.64	13.64	NUM
ajfa-8539	386	18	of	of	ADP
ajfa-8539	386	19	change	change	NOUN
ajfa-8539	386	20	taking	take	VERB
ajfa-8539	386	21	place	place	NOUN
ajfa-8539	386	22	in	in	ADP
ajfa-8539	386	23	reported	report	VERB
ajfa-8539	386	24	earnings	earning	NOUN
ajfa-8539	386	25	is	be	AUX
ajfa-8539	386	26	due	due	ADJ
ajfa-8539	386	27	to	to	PART
ajfa-8539	386	28	change	change	VERB
ajfa-8539	386	29	in	in	ADP
ajfa-8539	386	30	an	an	DET
ajfa-8539	386	31	auditor	auditor	NOUN
ajfa-8539	386	32	's	's	PART
ajfa-8539	386	33	opinion	opinion	NOUN
ajfa-8539	386	34	,	,	PUNCT
ajfa-8539	386	35	while	while	SCONJ
ajfa-8539	386	36	other	other	ADJ
ajfa-8539	386	37	factors	factor	NOUN
ajfa-8539	386	38	,	,	PUNCT
ajfa-8539	386	39	the	the	DET
ajfa-8539	386	40	study	study	NOUN
ajfa-8539	386	41	did	do	AUX
ajfa-8539	386	42	not	not	PART
ajfa-8539	386	43	take	take	VERB
ajfa-8539	386	44	into	into	ADP
ajfa-8539	386	45	consideration	consideration	NOUN
ajfa-8539	386	46	,	,	PUNCT
ajfa-8539	386	47	affecting	affect	VERB
ajfa-8539	386	48	the	the	DET
ajfa-8539	386	49	quality	quality	NOUN
ajfa-8539	386	50	of	of	ADP
ajfa-8539	386	51	earnings	earning	NOUN
ajfa-8539	386	52	.	.	PUNCT
ajfa-8539	387	1	the	the	DET
ajfa-8539	387	2	coefficient	coefficient	NOUN
ajfa-8539	387	3	of	of	ADP
ajfa-8539	387	4	the	the	DET
ajfa-8539	387	5	dependent	dependent	ADJ
ajfa-8539	387	6	variable	variable	NOUN
ajfa-8539	387	7	(	(	PUNCT
ajfa-8539	387	8	ei	ei	PROPN
ajfa-8539	387	9	,	,	PUNCT
ajfa-8539	387	10	t	t	PROPN
ajfa-8539	387	11	)	)	PUNCT
ajfa-8539	387	12	is	be	AUX
ajfa-8539	387	13	1.364	1.364	NUM
ajfa-8539	387	14	,	,	PUNCT
ajfa-8539	387	15	while	while	SCONJ
ajfa-8539	387	16	t	t	NOUN
ajfa-8539	387	17	value	value	NOUN
ajfa-8539	387	18	equals	equal	VERB
ajfa-8539	387	19	2.69	2.69	NUM
ajfa-8539	387	20	,	,	PUNCT
ajfa-8539	387	21	under	under	ADP
ajfa-8539	387	22	5	5	NUM
ajfa-8539	387	23	percent	percent	NOUN
ajfa-8539	387	24	coefficient	coefficient	NOUN
ajfa-8539	387	25	of	of	ADP
ajfa-8539	387	26	significance	significance	NOUN
ajfa-8539	387	27	.	.	PUNCT
ajfa-8539	388	1	this	this	PRON
ajfa-8539	388	2	means	mean	VERB
ajfa-8539	388	3	that	that	SCONJ
ajfa-8539	388	4	current	current	ADJ
ajfa-8539	388	5	earnings	earning	NOUN
ajfa-8539	388	6	have	have	VERB
ajfa-8539	388	7	a	a	DET
ajfa-8539	388	8	predictive	predictive	ADJ
ajfa-8539	388	9	value	value	NOUN
ajfa-8539	388	10	in	in	ADP
ajfa-8539	388	11	estimating	estimate	VERB
ajfa-8539	388	12	future	future	ADJ
ajfa-8539	388	13	earnings	earning	NOUN
ajfa-8539	388	14	.	.	PUNCT
ajfa-8539	389	1	the	the	DET
ajfa-8539	389	2	table	table	NOUN
ajfa-8539	389	3	also	also	ADV
ajfa-8539	389	4	shows	show	VERB
ajfa-8539	389	5	that	that	SCONJ
ajfa-8539	389	6	the	the	DET
ajfa-8539	389	7	coefficient	coefficient	NOUN
ajfa-8539	389	8	of	of	ADP
ajfa-8539	389	9	ei	ei	PROPN
ajfa-8539	389	10	,	,	PUNCT
ajfa-8539	389	11	t	t	PROPN
ajfa-8539	389	12	+	+	CCONJ
ajfa-8539	389	13	aopi	aopi	PROPN
ajfa-8539	389	14	,	,	PUNCT
ajfa-8539	389	15	t	t	PROPN
ajfa-8539	389	16	equals	equal	VERB
ajfa-8539	389	17	-0.975	-0.975	PROPN
ajfa-8539	389	18	.	.	PUNCT
ajfa-8539	390	1	this	this	PRON
ajfa-8539	390	2	means	mean	VERB
ajfa-8539	390	3	that	that	SCONJ
ajfa-8539	390	4	interested	interested	ADJ
ajfa-8539	390	5	people	people	NOUN
ajfa-8539	390	6	,	,	PUNCT
ajfa-8539	390	7	investors	investor	NOUN
ajfa-8539	390	8	,	,	PUNCT
ajfa-8539	390	9	and	and	CCONJ
ajfa-8539	390	10	other	other	ADJ
ajfa-8539	390	11	stakeholders	stakeholder	NOUN
ajfa-8539	390	12	'	'	PART
ajfa-8539	390	13	opinions	opinion	NOUN
ajfa-8539	390	14	,	,	PUNCT
ajfa-8539	390	15	consider	consider	VERB
ajfa-8539	390	16	auditor	auditor	NOUN
ajfa-8539	390	17	's	's	PART
ajfa-8539	390	18	opinion	opinion	NOUN
ajfa-8539	390	19	and	and	CCONJ
ajfa-8539	390	20	its	its	PRON
ajfa-8539	390	21	effect	effect	NOUN
ajfa-8539	390	22	on	on	ADP
ajfa-8539	390	23	the	the	DET
ajfa-8539	390	24	earnings	earning	NOUN
ajfa-8539	390	25	of	of	ADP
ajfa-8539	390	26	the	the	DET
ajfa-8539	390	27	current	current	ADJ
ajfa-8539	390	28	period	period	NOUN
ajfa-8539	390	29	,	,	PUNCT
ajfa-8539	390	30	and	and	CCONJ
ajfa-8539	390	31	given	give	VERB
ajfa-8539	390	32	higher	high	ADJ
ajfa-8539	390	33	weight	weight	NOUN
ajfa-8539	390	34	to	to	PART
ajfa-8539	390	35	refer	refer	VERB
ajfa-8539	390	36	to	to	ADP
ajfa-8539	390	37	the	the	DET
ajfa-8539	390	38	continuity	continuity	NOUN
ajfa-8539	390	39	of	of	ADP
ajfa-8539	390	40	earnings	earning	NOUN
ajfa-8539	390	41	.	.	PUNCT
ajfa-8539	391	1	the	the	DET
ajfa-8539	391	2	fourth	fourth	ADJ
ajfa-8539	391	3	hypothesis	hypothesis	NOUN
ajfa-8539	391	4	was	be	AUX
ajfa-8539	391	5	developed	develop	VERB
ajfa-8539	391	6	to	to	PART
ajfa-8539	391	7	measure	measure	VERB
ajfa-8539	391	8	the	the	DET
ajfa-8539	391	9	effect	effect	NOUN
ajfa-8539	391	10	of	of	ADP
ajfa-8539	391	11	an	an	DET
ajfa-8539	391	12	auditor	auditor	NOUN
ajfa-8539	391	13	's	's	PART
ajfa-8539	391	14	specialization	specialization	NOUN
ajfa-8539	391	15	with	with	ADP
ajfa-8539	391	16	a	a	DET
ajfa-8539	391	17	client	client	NOUN
ajfa-8539	391	18	's	's	PART
ajfa-8539	391	19	industry	industry	NOUN
ajfa-8539	391	20	.	.	PUNCT
ajfa-8539	392	1	the	the	DET
ajfa-8539	392	2	hypothesis	hypothesis	NOUN
ajfa-8539	392	3	is	be	AUX
ajfa-8539	392	4	restated	restate	VERB
ajfa-8539	392	5	again	again	ADV
ajfa-8539	392	6	as	as	SCONJ
ajfa-8539	392	7	follows	follow	VERB
ajfa-8539	392	8	.	.	PUNCT
ajfa-8539	393	1	asian	asian	ADJ
ajfa-8539	393	2	journal	journal	PROPN
ajfa-8539	393	3	of	of	ADP
ajfa-8539	393	4	finance	finance	PROPN
ajfa-8539	393	5	&	&	CCONJ
ajfa-8539	393	6	accounting	accounting	PROPN
ajfa-8539	393	7	issn	issn	PROPN
ajfa-8539	393	8	1946	1946	NUM
ajfa-8539	393	9	-	-	PUNCT
ajfa-8539	393	10	052x	052x	NOUN
ajfa-8539	393	11	2015	2015	NUM
ajfa-8539	393	12	,	,	PUNCT
ajfa-8539	393	13	vol	vol	NOUN
ajfa-8539	393	14	.	.	PROPN
ajfa-8539	393	15	7	7	NUM
ajfa-8539	393	16	,	,	PUNCT
ajfa-8539	393	17	no	no	INTJ
ajfa-8539	393	18	.	.	NOUN
ajfa-8539	393	19	2	2	NUM
ajfa-8539	393	20	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-8539	393	21	276	276	NUM
ajfa-8539	394	1	ho34	ho34	PROPN
ajfa-8539	394	2	:	:	PUNCT
ajfa-8539	394	3	an	an	DET
ajfa-8539	394	4	auditor	auditor	NOUN
ajfa-8539	394	5	's	's	PART
ajfa-8539	394	6	experience	experience	NOUN
ajfa-8539	394	7	with	with	ADP
ajfa-8539	394	8	the	the	DET
ajfa-8539	394	9	client	client	NOUN
ajfa-8539	394	10	's	's	PART
ajfa-8539	394	11	industry	industry	NOUN
ajfa-8539	394	12	does	do	AUX
ajfa-8539	394	13	not	not	PART
ajfa-8539	394	14	contribute	contribute	VERB
ajfa-8539	394	15	in	in	ADP
ajfa-8539	394	16	enhancing	enhance	VERB
ajfa-8539	394	17	the	the	DET
ajfa-8539	394	18	quality	quality	NOUN
ajfa-8539	394	19	of	of	ADP
ajfa-8539	394	20	the	the	DET
ajfa-8539	394	21	reported	report	VERB
ajfa-8539	394	22	earnings	earning	NOUN
ajfa-8539	394	23	by	by	ADP
ajfa-8539	394	24	the	the	DET
ajfa-8539	394	25	listed	list	VERB
ajfa-8539	394	26	manufacturing	manufacturing	NOUN
ajfa-8539	394	27	firms	firm	NOUN
ajfa-8539	394	28	in	in	ADP
ajfa-8539	394	29	ase	ase	PROPN
ajfa-8539	394	30	.	.	PROPN
ajfa-8539	394	31	results	result	NOUN
ajfa-8539	394	32	shown	show	VERB
ajfa-8539	394	33	in	in	ADP
ajfa-8539	394	34	table	table	NOUN
ajfa-8539	394	35	(	(	PUNCT
ajfa-8539	394	36	7	7	X
ajfa-8539	394	37	)	)	PUNCT
ajfa-8539	394	38	refers	refer	VERB
ajfa-8539	394	39	to	to	ADP
ajfa-8539	394	40	the	the	DET
ajfa-8539	394	41	multiple	multiple	ADJ
ajfa-8539	394	42	linear	linear	ADJ
ajfa-8539	394	43	regression	regression	NOUN
ajfa-8539	394	44	analysis	analysis	NOUN
ajfa-8539	394	45	,	,	PUNCT
ajfa-8539	394	46	where	where	SCONJ
ajfa-8539	394	47	model	model	NOUN
ajfa-8539	394	48	number	number	NOUN
ajfa-8539	394	49	4	4	NUM
ajfa-8539	394	50	shows	show	VERB
ajfa-8539	394	51	the	the	DET
ajfa-8539	394	52	effect	effect	NOUN
ajfa-8539	394	53	of	of	ADP
ajfa-8539	394	54	auditors	auditor	NOUN
ajfa-8539	394	55	specialization	specialization	NOUN
ajfa-8539	394	56	in	in	ADP
ajfa-8539	394	57	the	the	DET
ajfa-8539	394	58	industry	industry	NOUN
ajfa-8539	394	59	of	of	ADP
ajfa-8539	394	60	a	a	DET
ajfa-8539	394	61	client	client	NOUN
ajfa-8539	394	62	on	on	ADP
ajfa-8539	394	63	enhancing	enhance	VERB
ajfa-8539	394	64	the	the	DET
ajfa-8539	394	65	quality	quality	NOUN
ajfa-8539	394	66	of	of	ADP
ajfa-8539	394	67	earnings	earning	NOUN
ajfa-8539	394	68	of	of	ADP
ajfa-8539	394	69	the	the	DET
ajfa-8539	394	70	listed	list	VERB
ajfa-8539	394	71	manufacturing	manufacturing	NOUN
ajfa-8539	394	72	firms	firm	NOUN
ajfa-8539	394	73	at	at	ADP
ajfa-8539	394	74	ase	ase	PROPN
ajfa-8539	394	75	.	.	PUNCT
ajfa-8539	395	1	the	the	DET
ajfa-8539	395	2	results	result	NOUN
ajfa-8539	395	3	show	show	VERB
ajfa-8539	395	4	that	that	SCONJ
ajfa-8539	395	5	a	a	DET
ajfa-8539	395	6	linear	linear	ADJ
ajfa-8539	395	7	relationship	relationship	NOUN
ajfa-8539	395	8	exists	exist	VERB
ajfa-8539	395	9	between	between	ADP
ajfa-8539	395	10	the	the	DET
ajfa-8539	395	11	auditor	auditor	NOUN
ajfa-8539	395	12	specialization	specialization	NOUN
ajfa-8539	395	13	with	with	ADP
ajfa-8539	395	14	a	a	DET
ajfa-8539	395	15	client	client	NOUN
ajfa-8539	395	16	's	's	PART
ajfa-8539	395	17	industry	industry	NOUN
ajfa-8539	395	18	and	and	CCONJ
ajfa-8539	395	19	quality	quality	NOUN
ajfa-8539	395	20	of	of	ADP
ajfa-8539	395	21	reported	report	VERB
ajfa-8539	395	22	earnings	earning	NOUN
ajfa-8539	395	23	,	,	PUNCT
ajfa-8539	395	24	where	where	SCONJ
ajfa-8539	395	25	the	the	DET
ajfa-8539	395	26	results	result	NOUN
ajfa-8539	395	27	show	show	VERB
ajfa-8539	395	28	12.074	12.074	NUM
ajfa-8539	395	29	with	with	ADP
ajfa-8539	395	30	zero	zero	NUM
ajfa-8539	395	31	coefficient	coefficient	NOUN
ajfa-8539	395	32	of	of	ADP
ajfa-8539	395	33	significance	significance	NOUN
ajfa-8539	395	34	regarding	regard	VERB
ajfa-8539	395	35	this	this	DET
ajfa-8539	395	36	relation	relation	NOUN
ajfa-8539	395	37	.	.	PUNCT
ajfa-8539	396	1	because	because	SCONJ
ajfa-8539	396	2	the	the	DET
ajfa-8539	396	3	computed	computed	ADJ
ajfa-8539	396	4	coefficient	coefficient	NOUN
ajfa-8539	396	5	of	of	ADP
ajfa-8539	396	6	significance	significance	NOUN
ajfa-8539	396	7	,	,	PUNCT
ajfa-8539	396	8	which	which	PRON
ajfa-8539	396	9	equals	equal	VERB
ajfa-8539	396	10	zero	zero	NUM
ajfa-8539	396	11	,	,	PUNCT
ajfa-8539	396	12	is	be	AUX
ajfa-8539	396	13	less	less	ADJ
ajfa-8539	396	14	than	than	ADP
ajfa-8539	396	15	the	the	DET
ajfa-8539	396	16	computed	computed	ADJ
ajfa-8539	396	17	one	one	NUM
ajfa-8539	396	18	,	,	PUNCT
ajfa-8539	396	19	which	which	PRON
ajfa-8539	396	20	equals	equal	VERB
ajfa-8539	396	21	0.05	0.05	NUM
ajfa-8539	396	22	,	,	PUNCT
ajfa-8539	396	23	the	the	DET
ajfa-8539	396	24	null	null	ADJ
ajfa-8539	396	25	hypothesis	hypothesis	NOUN
ajfa-8539	396	26	is	be	AUX
ajfa-8539	396	27	rejected	reject	VERB
ajfa-8539	396	28	,	,	PUNCT
ajfa-8539	396	29	while	while	SCONJ
ajfa-8539	396	30	the	the	DET
ajfa-8539	396	31	alternative	alternative	ADJ
ajfa-8539	396	32	one	one	NOUN
ajfa-8539	396	33	is	be	AUX
ajfa-8539	396	34	accepted	accept	VERB
ajfa-8539	396	35	.	.	PUNCT
ajfa-8539	397	1	this	this	DET
ajfa-8539	397	2	result	result	NOUN
ajfa-8539	397	3	means	mean	VERB
ajfa-8539	397	4	that	that	SCONJ
ajfa-8539	397	5	an	an	DET
ajfa-8539	397	6	auditor	auditor	NOUN
ajfa-8539	397	7	's	's	PART
ajfa-8539	397	8	specialization	specialization	NOUN
ajfa-8539	397	9	with	with	ADP
ajfa-8539	397	10	a	a	DET
ajfa-8539	397	11	client	client	NOUN
ajfa-8539	397	12	's	's	PART
ajfa-8539	397	13	industry	industry	NOUN
ajfa-8539	397	14	leads	lead	VERB
ajfa-8539	397	15	to	to	ADP
ajfa-8539	397	16	an	an	DET
ajfa-8539	397	17	enhancement	enhancement	NOUN
ajfa-8539	397	18	in	in	ADP
ajfa-8539	397	19	the	the	DET
ajfa-8539	397	20	quality	quality	NOUN
ajfa-8539	397	21	of	of	ADP
ajfa-8539	397	22	reported	report	VERB
ajfa-8539	397	23	earnings	earning	NOUN
ajfa-8539	397	24	by	by	ADP
ajfa-8539	397	25	the	the	DET
ajfa-8539	397	26	listed	list	VERB
ajfa-8539	397	27	manufacturing	manufacturing	NOUN
ajfa-8539	397	28	firms	firm	NOUN
ajfa-8539	397	29	in	in	ADP
ajfa-8539	397	30	ase	ase	PROPN
ajfa-8539	397	31	.	.	PUNCT
ajfa-8539	398	1	this	this	PRON
ajfa-8539	398	2	means	mean	VERB
ajfa-8539	398	3	that	that	SCONJ
ajfa-8539	398	4	the	the	DET
ajfa-8539	398	5	independent	independent	ADJ
ajfa-8539	398	6	variables	variable	NOUN
ajfa-8539	398	7	can	can	AUX
ajfa-8539	398	8	interpret	interpret	VERB
ajfa-8539	398	9	about	about	ADV
ajfa-8539	398	10	12,9	12,9	NUM
ajfa-8539	398	11	percent	percent	NOUN
ajfa-8539	398	12	of	of	ADP
ajfa-8539	398	13	enhancement	enhancement	NOUN
ajfa-8539	398	14	occurring	occur	VERB
ajfa-8539	398	15	for	for	ADP
ajfa-8539	398	16	quality	quality	NOUN
ajfa-8539	398	17	of	of	ADP
ajfa-8539	398	18	earnings	earning	NOUN
ajfa-8539	398	19	.	.	PUNCT
ajfa-8539	399	1	actually	actually	ADV
ajfa-8539	399	2	this	this	PRON
ajfa-8539	399	3	is	be	AUX
ajfa-8539	399	4	considered	consider	VERB
ajfa-8539	399	5	as	as	ADP
ajfa-8539	399	6	a	a	DET
ajfa-8539	399	7	good	good	ADJ
ajfa-8539	399	8	indicator	indicator	NOUN
ajfa-8539	399	9	for	for	ADP
ajfa-8539	399	10	the	the	DET
ajfa-8539	399	11	continuity	continuity	NOUN
ajfa-8539	399	12	of	of	ADP
ajfa-8539	399	13	profits	profit	NOUN
ajfa-8539	399	14	of	of	ADP
ajfa-8539	399	15	these	these	DET
ajfa-8539	399	16	firms	firm	NOUN
ajfa-8539	399	17	,	,	PUNCT
ajfa-8539	399	18	and	and	CCONJ
ajfa-8539	399	19	an	an	DET
ajfa-8539	399	20	indicator	indicator	NOUN
ajfa-8539	399	21	for	for	ADP
ajfa-8539	399	22	the	the	DET
ajfa-8539	399	23	linear	linear	ADJ
ajfa-8539	399	24	relationship	relationship	NOUN
ajfa-8539	399	25	between	between	ADP
ajfa-8539	399	26	them	they	PRON
ajfa-8539	399	27	,	,	PUNCT
ajfa-8539	399	28	taking	take	VERB
ajfa-8539	399	29	with	with	ADP
ajfa-8539	399	30	consideration	consideration	NOUN
ajfa-8539	399	31	that	that	SCONJ
ajfa-8539	399	32	other	other	ADJ
ajfa-8539	399	33	outside	outside	ADJ
ajfa-8539	399	34	consideration	consideration	NOUN
ajfa-8539	399	35	variables	variable	NOUN
ajfa-8539	399	36	affecting	affect	VERB
ajfa-8539	399	37	the	the	DET
ajfa-8539	399	38	quality	quality	NOUN
ajfa-8539	399	39	of	of	ADP
ajfa-8539	399	40	earnings	earning	NOUN
ajfa-8539	399	41	.	.	PUNCT
ajfa-8539	400	1	the	the	DET
ajfa-8539	400	2	positive	positive	ADJ
ajfa-8539	400	3	coefficient	coefficient	NOUN
ajfa-8539	400	4	of	of	ADP
ajfa-8539	400	5	the	the	DET
ajfa-8539	400	6	dependent	dependent	ADJ
ajfa-8539	400	7	variable	variable	NOUN
ajfa-8539	400	8	(	(	PUNCT
ajfa-8539	400	9	e	e	NOUN
ajfa-8539	400	10	,	,	PUNCT
ajfa-8539	400	11	i	i	PRON
ajfa-8539	400	12	,	,	PUNCT
ajfa-8539	400	13	t	t	PROPN
ajfa-8539	400	14	)	)	PUNCT
ajfa-8539	400	15	equals	equal	VERB
ajfa-8539	400	16	0.644	0.644	NUM
ajfa-8539	400	17	and	and	CCONJ
ajfa-8539	400	18	has	have	VERB
ajfa-8539	400	19	a	a	DET
ajfa-8539	400	20	statistical	statistical	ADJ
ajfa-8539	400	21	significance	significance	NOUN
ajfa-8539	400	22	,	,	PUNCT
ajfa-8539	400	23	where	where	SCONJ
ajfa-8539	400	24	t	t	NOUN
ajfa-8539	400	25	-	-	PUNCT
ajfa-8539	400	26	value	value	NOUN
ajfa-8539	400	27	is	be	AUX
ajfa-8539	400	28	2.568	2.568	NUM
ajfa-8539	400	29	with	with	ADP
ajfa-8539	400	30	less	less	ADJ
ajfa-8539	400	31	than	than	ADP
ajfa-8539	400	32	0.05	0.05	NUM
ajfa-8539	400	33	coefficient	coefficient	NOUN
ajfa-8539	400	34	of	of	ADP
ajfa-8539	400	35	significance	significance	NOUN
ajfa-8539	400	36	.	.	PUNCT
ajfa-8539	401	1	this	this	PRON
ajfa-8539	401	2	actually	actually	ADV
ajfa-8539	401	3	refers	refer	VERB
ajfa-8539	401	4	to	to	ADP
ajfa-8539	401	5	the	the	DET
ajfa-8539	401	6	continuity	continuity	NOUN
ajfa-8539	401	7	of	of	ADP
ajfa-8539	401	8	earnings	earning	NOUN
ajfa-8539	401	9	.	.	PUNCT
ajfa-8539	402	1	this	this	DET
ajfa-8539	402	2	result	result	NOUN
ajfa-8539	402	3	is	be	AUX
ajfa-8539	402	4	in	in	ADP
ajfa-8539	402	5	agreement	agreement	NOUN
ajfa-8539	402	6	with	with	ADP
ajfa-8539	402	7	the	the	DET
ajfa-8539	402	8	related	relate	VERB
ajfa-8539	402	9	findings	finding	NOUN
ajfa-8539	402	10	of	of	ADP
ajfa-8539	402	11	al	al	PROPN
ajfa-8539	402	12	jaber	jaber	PROPN
ajfa-8539	402	13	,	,	PUNCT
ajfa-8539	402	14	(	(	PUNCT
ajfa-8539	402	15	2012	2012	NUM
ajfa-8539	402	16	)	)	PUNCT
ajfa-8539	402	17	.	.	PUNCT
ajfa-8539	403	1	the	the	DET
ajfa-8539	403	2	insignificant	insignificant	ADJ
ajfa-8539	403	3	coefficient	coefficient	NOUN
ajfa-8539	403	4	of	of	ADP
ajfa-8539	403	5	ei	ei	PROPN
ajfa-8539	403	6	,	,	PUNCT
ajfa-8539	403	7	t	t	PROPN
ajfa-8539	403	8	*	*	PUNCT
ajfa-8539	403	9	spsi	spsi	PROPN
ajfa-8539	403	10	,	,	PUNCT
ajfa-8539	403	11	t	t	PROPN
ajfa-8539	403	12	is	be	AUX
ajfa-8539	403	13	-0.252	-0.252	VERB
ajfa-8539	403	14	,	,	PUNCT
ajfa-8539	403	15	which	which	PRON
ajfa-8539	403	16	means	mean	VERB
ajfa-8539	403	17	that	that	SCONJ
ajfa-8539	403	18	investors	investor	NOUN
ajfa-8539	403	19	and	and	CCONJ
ajfa-8539	403	20	other	other	ADJ
ajfa-8539	403	21	users	user	NOUN
ajfa-8539	403	22	do	do	AUX
ajfa-8539	403	23	not	not	PART
ajfa-8539	403	24	care	care	VERB
ajfa-8539	403	25	whether	whether	SCONJ
ajfa-8539	403	26	an	an	DET
ajfa-8539	403	27	auditor	auditor	NOUN
ajfa-8539	403	28	is	be	AUX
ajfa-8539	403	29	specialized	specialized	ADJ
ajfa-8539	403	30	or	or	CCONJ
ajfa-8539	403	31	non	non	ADJ
ajfa-8539	403	32	-	-	ADJ
ajfa-8539	403	33	specialized	specialized	ADJ
ajfa-8539	403	34	with	with	ADP
ajfa-8539	403	35	the	the	DET
ajfa-8539	403	36	client	client	NOUN
ajfa-8539	403	37	's	's	PART
ajfa-8539	403	38	industry	industry	NOUN
ajfa-8539	403	39	.	.	PUNCT
ajfa-8539	404	1	in	in	ADP
ajfa-8539	404	2	other	other	ADJ
ajfa-8539	404	3	words	word	NOUN
ajfa-8539	404	4	,	,	PUNCT
ajfa-8539	404	5	the	the	DET
ajfa-8539	404	6	result	result	NOUN
ajfa-8539	404	7	means	mean	VERB
ajfa-8539	404	8	that	that	SCONJ
ajfa-8539	404	9	investors	investor	NOUN
ajfa-8539	404	10	and	and	CCONJ
ajfa-8539	404	11	other	other	ADJ
ajfa-8539	404	12	users	user	NOUN
ajfa-8539	404	13	do	do	AUX
ajfa-8539	404	14	not	not	PART
ajfa-8539	404	15	give	give	VERB
ajfa-8539	404	16	the	the	DET
ajfa-8539	404	17	earnings	earning	NOUN
ajfa-8539	404	18	that	that	PRON
ajfa-8539	404	19	audited	audit	VERB
ajfa-8539	404	20	by	by	ADP
ajfa-8539	404	21	a	a	DET
ajfa-8539	404	22	specialized	specialized	ADJ
ajfa-8539	404	23	auditor	auditor	NOUN
ajfa-8539	404	24	with	with	ADP
ajfa-8539	404	25	the	the	DET
ajfa-8539	404	26	industry	industry	NOUN
ajfa-8539	404	27	more	more	ADJ
ajfa-8539	404	28	weight	weight	NOUN
ajfa-8539	404	29	than	than	ADP
ajfa-8539	404	30	earnings	earning	NOUN
ajfa-8539	404	31	that	that	PRON
ajfa-8539	404	32	audited	audit	VERB
ajfa-8539	404	33	by	by	ADP
ajfa-8539	404	34	a	a	DET
ajfa-8539	404	35	non	non	ADJ
ajfa-8539	404	36	-	-	ADJ
ajfa-8539	404	37	specialized	specialized	ADJ
ajfa-8539	404	38	auditors	auditor	NOUN
ajfa-8539	404	39	.	.	PUNCT
ajfa-8539	405	1	the	the	DET
ajfa-8539	405	2	fifth	fifth	ADJ
ajfa-8539	405	3	subhypothesis	subhypothesis	NOUN
ajfa-8539	405	4	had	have	AUX
ajfa-8539	405	5	developed	develop	VERB
ajfa-8539	405	6	to	to	PART
ajfa-8539	405	7	investigate	investigate	VERB
ajfa-8539	405	8	whether	whether	SCONJ
ajfa-8539	405	9	the	the	DET
ajfa-8539	405	10	quality	quality	NOUN
ajfa-8539	405	11	of	of	ADP
ajfa-8539	405	12	retained	retain	VERB
ajfa-8539	405	13	earnings	earning	NOUN
ajfa-8539	405	14	of	of	ADP
ajfa-8539	405	15	listed	list	VERB
ajfa-8539	405	16	manufacturing	manufacturing	NOUN
ajfa-8539	405	17	firms	firm	NOUN
ajfa-8539	405	18	in	in	ADP
ajfa-8539	405	19	ase	ase	PROPN
ajfa-8539	405	20	is	be	AUX
ajfa-8539	405	21	affected	affect	VERB
ajfa-8539	405	22	by	by	ADP
ajfa-8539	405	23	audit	audit	NOUN
ajfa-8539	405	24	fees	fee	NOUN
ajfa-8539	405	25	.	.	PUNCT
ajfa-8539	406	1	the	the	DET
ajfa-8539	406	2	hypothesis	hypothesis	NOUN
ajfa-8539	406	3	is	be	AUX
ajfa-8539	406	4	represented	represent	VERB
ajfa-8539	406	5	again	again	ADV
ajfa-8539	406	6	,	,	PUNCT
ajfa-8539	406	7	in	in	ADP
ajfa-8539	406	8	its	its	PRON
ajfa-8539	406	9	null	null	ADJ
ajfa-8539	406	10	form	form	NOUN
ajfa-8539	406	11	,	,	PUNCT
ajfa-8539	406	12	as	as	SCONJ
ajfa-8539	406	13	follows	follow	VERB
ajfa-8539	406	14	.	.	PUNCT
ajfa-8539	407	1	ho35	ho35	PROPN
ajfa-8539	407	2	:	:	PUNCT
ajfa-8539	407	3	an	an	DET
ajfa-8539	407	4	auditor	auditor	NOUN
ajfa-8539	407	5	's	's	PART
ajfa-8539	407	6	fee	fee	NOUN
ajfa-8539	407	7	has	have	VERB
ajfa-8539	407	8	no	no	DET
ajfa-8539	407	9	contribution	contribution	NOUN
ajfa-8539	407	10	in	in	ADP
ajfa-8539	407	11	enhancing	enhance	VERB
ajfa-8539	407	12	the	the	DET
ajfa-8539	407	13	quality	quality	NOUN
ajfa-8539	407	14	of	of	ADP
ajfa-8539	407	15	reported	report	VERB
ajfa-8539	407	16	earnings	earning	NOUN
ajfa-8539	407	17	by	by	ADP
ajfa-8539	407	18	the	the	DET
ajfa-8539	407	19	listed	list	VERB
ajfa-8539	407	20	manufacturing	manufacturing	NOUN
ajfa-8539	407	21	firms	firm	NOUN
ajfa-8539	407	22	in	in	ADP
ajfa-8539	407	23	ase	ase	PROPN
ajfa-8539	407	24	.	.	PROPN
ajfa-8539	407	25	table	table	NOUN
ajfa-8539	407	26	7	7	NUM
ajfa-8539	407	27	shows	show	VERB
ajfa-8539	407	28	the	the	DET
ajfa-8539	407	29	results	result	NOUN
ajfa-8539	407	30	of	of	ADP
ajfa-8539	407	31	multiple	multiple	ADJ
ajfa-8539	407	32	linear	linear	ADJ
ajfa-8539	407	33	regressions	regression	NOUN
ajfa-8539	407	34	including	include	VERB
ajfa-8539	407	35	model	model	NOUN
ajfa-8539	407	36	number	number	NOUN
ajfa-8539	407	37	5	5	NUM
ajfa-8539	407	38	,	,	PUNCT
ajfa-8539	407	39	which	which	PRON
ajfa-8539	407	40	shows	show	VERB
ajfa-8539	407	41	the	the	DET
ajfa-8539	407	42	effect	effect	NOUN
ajfa-8539	407	43	of	of	ADP
ajfa-8539	407	44	audit	audit	NOUN
ajfa-8539	407	45	fees	fee	NOUN
ajfa-8539	407	46	on	on	ADP
ajfa-8539	407	47	the	the	DET
ajfa-8539	407	48	quality	quality	NOUN
ajfa-8539	407	49	of	of	ADP
ajfa-8539	407	50	reported	report	VERB
ajfa-8539	407	51	earnings	earning	NOUN
ajfa-8539	407	52	by	by	ADP
ajfa-8539	407	53	ase	ase	PROPN
ajfa-8539	407	54	.	.	PUNCT
ajfa-8539	408	1	the	the	DET
ajfa-8539	408	2	results	result	NOUN
ajfa-8539	408	3	demonstrate	demonstrate	VERB
ajfa-8539	408	4	that	that	SCONJ
ajfa-8539	408	5	a	a	DET
ajfa-8539	408	6	linear	linear	ADJ
ajfa-8539	408	7	relationship	relationship	NOUN
ajfa-8539	408	8	is	be	AUX
ajfa-8539	408	9	available	available	ADJ
ajfa-8539	408	10	between	between	ADP
ajfa-8539	408	11	audit	audit	NOUN
ajfa-8539	408	12	fees	fee	NOUN
ajfa-8539	408	13	and	and	CCONJ
ajfa-8539	408	14	reported	report	VERB
ajfa-8539	408	15	earnings	earning	NOUN
ajfa-8539	408	16	quality	quality	NOUN
ajfa-8539	408	17	,	,	PUNCT
ajfa-8539	408	18	where	where	SCONJ
ajfa-8539	408	19	f	f	X
ajfa-8539	408	20	-	-	PUNCT
ajfa-8539	408	21	value	value	NOUN
ajfa-8539	408	22	is	be	AUX
ajfa-8539	408	23	20.431	20.431	NUM
ajfa-8539	408	24	,	,	PUNCT
ajfa-8539	408	25	with	with	ADP
ajfa-8539	408	26	a	a	DET
ajfa-8539	408	27	coefficient	coefficient	NOUN
ajfa-8539	408	28	of	of	ADP
ajfa-8539	408	29	significance	significance	NOUN
ajfa-8539	408	30	of	of	ADP
ajfa-8539	408	31	zero	zero	NUM
ajfa-8539	408	32	.	.	PUNCT
ajfa-8539	408	33	comparing	compare	VERB
ajfa-8539	408	34	the	the	DET
ajfa-8539	408	35	computed	computed	ADJ
ajfa-8539	408	36	coefficient	coefficient	NOUN
ajfa-8539	408	37	of	of	ADP
ajfa-8539	408	38	significance	significance	NOUN
ajfa-8539	408	39	,	,	PUNCT
ajfa-8539	408	40	which	which	PRON
ajfa-8539	408	41	equals	equal	VERB
ajfa-8539	408	42	zero	zero	NUM
ajfa-8539	408	43	,	,	PUNCT
ajfa-8539	408	44	with	with	ADP
ajfa-8539	408	45	the	the	DET
ajfa-8539	408	46	predetermined	predetermined	ADJ
ajfa-8539	408	47	one	one	NUM
ajfa-8539	408	48	,	,	PUNCT
ajfa-8539	408	49	which	which	PRON
ajfa-8539	408	50	equals	equal	VERB
ajfa-8539	408	51	0.05	0.05	NUM
ajfa-8539	408	52	,	,	PUNCT
ajfa-8539	408	53	it	it	PRON
ajfa-8539	408	54	is	be	AUX
ajfa-8539	408	55	clear	clear	ADJ
ajfa-8539	408	56	that	that	SCONJ
ajfa-8539	408	57	the	the	DET
ajfa-8539	408	58	computed	computed	ADJ
ajfa-8539	408	59	one	one	NOUN
ajfa-8539	408	60	is	be	AUX
ajfa-8539	408	61	less	less	ADJ
ajfa-8539	408	62	than	than	ADP
ajfa-8539	408	63	the	the	DET
ajfa-8539	408	64	predetermined	predetermine	VERB
ajfa-8539	408	65	.	.	PUNCT
ajfa-8539	409	1	because	because	SCONJ
ajfa-8539	409	2	the	the	DET
ajfa-8539	409	3	computed	computed	ADJ
ajfa-8539	409	4	coefficient	coefficient	NOUN
ajfa-8539	409	5	of	of	ADP
ajfa-8539	409	6	significance	significance	NOUN
ajfa-8539	409	7	is	be	AUX
ajfa-8539	409	8	less	less	ADJ
ajfa-8539	409	9	than	than	ADP
ajfa-8539	409	10	the	the	DET
ajfa-8539	409	11	predetermined	predetermined	ADJ
ajfa-8539	409	12	one	one	NUM
ajfa-8539	409	13	,	,	PUNCT
ajfa-8539	409	14	the	the	DET
ajfa-8539	409	15	5th	5th	ADJ
ajfa-8539	409	16	null	null	ADJ
ajfa-8539	409	17	hypothesis	hypothesis	NOUN
ajfa-8539	409	18	is	be	AUX
ajfa-8539	409	19	rejected	reject	VERB
ajfa-8539	409	20	,	,	PUNCT
ajfa-8539	409	21	and	and	CCONJ
ajfa-8539	409	22	its	its	PRON
ajfa-8539	409	23	alternative	alternative	NOUN
ajfa-8539	409	24	is	be	AUX
ajfa-8539	409	25	accepted	accept	VERB
ajfa-8539	409	26	.	.	PUNCT
ajfa-8539	410	1	results	result	NOUN
ajfa-8539	410	2	show	show	VERB
ajfa-8539	410	3	that	that	SCONJ
ajfa-8539	410	4	the	the	DET
ajfa-8539	410	5	coefficient	coefficient	NOUN
ajfa-8539	410	6	of	of	ADP
ajfa-8539	410	7	determination	determination	NOUN
ajfa-8539	410	8	(	(	PUNCT
ajfa-8539	410	9	adjusted	adjusted	ADJ
ajfa-8539	410	10	r2	r2	NOUN
ajfa-8539	410	11	)	)	PUNCT
ajfa-8539	410	12	equals	equal	VERB
ajfa-8539	410	13	0.217	0.217	NUM
ajfa-8539	410	14	,	,	PUNCT
ajfa-8539	410	15	which	which	PRON
ajfa-8539	410	16	means	mean	VERB
ajfa-8539	410	17	that	that	SCONJ
ajfa-8539	410	18	21.7	21.7	NUM
ajfa-8539	410	19	percent	percent	NOUN
ajfa-8539	410	20	of	of	ADP
ajfa-8539	410	21	change	change	NOUN
ajfa-8539	410	22	taking	take	VERB
ajfa-8539	410	23	place	place	NOUN
ajfa-8539	410	24	in	in	ADP
ajfa-8539	410	25	the	the	DET
ajfa-8539	410	26	quality	quality	NOUN
ajfa-8539	410	27	of	of	ADP
ajfa-8539	410	28	earnings	earning	NOUN
ajfa-8539	410	29	is	be	AUX
ajfa-8539	410	30	due	due	ADJ
ajfa-8539	410	31	to	to	ADP
ajfa-8539	410	32	the	the	DET
ajfa-8539	410	33	dependent	dependent	ADJ
ajfa-8539	410	34	variables	variable	NOUN
ajfa-8539	410	35	,	,	PUNCT
ajfa-8539	410	36	which	which	PRON
ajfa-8539	410	37	approves	approve	VERB
ajfa-8539	410	38	the	the	DET
ajfa-8539	410	39	existence	existence	NOUN
ajfa-8539	410	40	of	of	ADP
ajfa-8539	410	41	linear	linear	PROPN
ajfa-8539	410	42	relationship	relationship	NOUN
ajfa-8539	410	43	between	between	ADP
ajfa-8539	410	44	the	the	DET
ajfa-8539	410	45	dependent	dependent	ADJ
ajfa-8539	410	46	and	and	CCONJ
ajfa-8539	410	47	the	the	DET
ajfa-8539	410	48	independent	independent	ADJ
ajfa-8539	410	49	variables	variable	NOUN
ajfa-8539	410	50	,	,	PUNCT
ajfa-8539	410	51	while	while	SCONJ
ajfa-8539	410	52	other	other	ADJ
ajfa-8539	410	53	variables	variable	NOUN
ajfa-8539	410	54	affecting	affect	VERB
ajfa-8539	410	55	the	the	DET
ajfa-8539	410	56	dependent	dependent	ADJ
ajfa-8539	410	57	variables	variable	NOUN
ajfa-8539	410	58	,	,	PUNCT
ajfa-8539	410	59	the	the	DET
ajfa-8539	410	60	study	study	NOUN
ajfa-8539	410	61	did	do	AUX
ajfa-8539	410	62	not	not	PART
ajfa-8539	410	63	take	take	VERB
ajfa-8539	410	64	them	they	PRON
ajfa-8539	410	65	with	with	ADP
ajfa-8539	410	66	consideration	consideration	NOUN
ajfa-8539	410	67	.	.	PUNCT
ajfa-8539	411	1	the	the	DET
ajfa-8539	411	2	positive	positive	ADJ
ajfa-8539	411	3	coefficient	coefficient	NOUN
ajfa-8539	411	4	of	of	ADP
ajfa-8539	411	5	the	the	DET
ajfa-8539	411	6	dependent	dependent	ADJ
ajfa-8539	411	7	variable	variable	NOUN
ajfa-8539	411	8	(	(	PUNCT
ajfa-8539	411	9	ei	ei	PROPN
ajfa-8539	411	10	,	,	PUNCT
ajfa-8539	411	11	t	t	PROPN
ajfa-8539	411	12	)	)	PUNCT
ajfa-8539	411	13	equals	equal	VERB
ajfa-8539	411	14	0.532	0.532	NUM
ajfa-8539	411	15	,	,	PUNCT
ajfa-8539	411	16	and	and	CCONJ
ajfa-8539	411	17	asian	asian	ADJ
ajfa-8539	411	18	journal	journal	NOUN
ajfa-8539	411	19	of	of	ADP
ajfa-8539	411	20	finance	finance	PROPN
ajfa-8539	411	21	&	&	CCONJ
ajfa-8539	411	22	accounting	accounting	PROPN
ajfa-8539	411	23	issn	issn	PROPN
ajfa-8539	411	24	1946	1946	NUM
ajfa-8539	411	25	-	-	PUNCT
ajfa-8539	411	26	052x	052x	NOUN
ajfa-8539	411	27	2015	2015	NUM
ajfa-8539	411	28	,	,	PUNCT
ajfa-8539	411	29	vol	vol	NOUN
ajfa-8539	411	30	.	.	PROPN
ajfa-8539	412	1	7	7	NUM
ajfa-8539	412	2	,	,	PUNCT
ajfa-8539	412	3	no	no	INTJ
ajfa-8539	412	4	.	.	NOUN
ajfa-8539	412	5	2	2	NUM
ajfa-8539	412	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	412	7	277	277	NUM
ajfa-8539	412	8	involves	involve	VERB
ajfa-8539	412	9	a	a	DET
ajfa-8539	412	10	statistical	statistical	ADJ
ajfa-8539	412	11	significance	significance	NOUN
ajfa-8539	412	12	,	,	PUNCT
ajfa-8539	412	13	with	with	ADP
ajfa-8539	412	14	t	t	NOUN
ajfa-8539	412	15	-	-	PUNCT
ajfa-8539	412	16	value	value	NOUN
ajfa-8539	412	17	of	of	ADP
ajfa-8539	412	18	4.578	4.578	NUM
ajfa-8539	412	19	,	,	PUNCT
ajfa-8539	412	20	under	under	ADP
ajfa-8539	412	21	5	5	NUM
ajfa-8539	412	22	percent	percent	NOUN
ajfa-8539	412	23	level	level	NOUN
ajfa-8539	412	24	of	of	ADP
ajfa-8539	412	25	significance	significance	NOUN
ajfa-8539	412	26	.	.	PUNCT
ajfa-8539	413	1	this	this	PRON
ajfa-8539	413	2	means	mean	VERB
ajfa-8539	413	3	that	that	SCONJ
ajfa-8539	413	4	the	the	DET
ajfa-8539	413	5	quality	quality	NOUN
ajfa-8539	413	6	of	of	ADP
ajfa-8539	413	7	the	the	DET
ajfa-8539	413	8	reported	report	VERB
ajfa-8539	413	9	earnings	earning	NOUN
ajfa-8539	413	10	has	have	VERB
ajfa-8539	413	11	the	the	DET
ajfa-8539	413	12	characteristic	characteristic	NOUN
ajfa-8539	413	13	of	of	ADP
ajfa-8539	413	14	continuity	continuity	NOUN
ajfa-8539	413	15	.	.	PUNCT
ajfa-8539	414	1	at	at	ADP
ajfa-8539	414	2	the	the	DET
ajfa-8539	414	3	same	same	ADJ
ajfa-8539	414	4	time	time	NOUN
ajfa-8539	414	5	,	,	PUNCT
ajfa-8539	414	6	the	the	DET
ajfa-8539	414	7	negative	negative	ADJ
ajfa-8539	414	8	coefficient	coefficient	NOUN
ajfa-8539	414	9	of	of	ADP
ajfa-8539	414	10	the	the	DET
ajfa-8539	414	11	independent	independent	ADJ
ajfa-8539	414	12	variable	variable	NOUN
ajfa-8539	414	13	(	(	PUNCT
ajfa-8539	414	14	feesi	feesi	PROPN
ajfa-8539	414	15	,	,	PUNCT
ajfa-8539	414	16	t	t	PROPN
ajfa-8539	414	17	)	)	PUNCT
ajfa-8539	414	18	equals	equal	VERB
ajfa-8539	414	19	-0.000033	-0.000033	NOUN
ajfa-8539	414	20	,	,	PUNCT
ajfa-8539	414	21	and	and	CCONJ
ajfa-8539	414	22	has	have	VERB
ajfa-8539	414	23	a	a	DET
ajfa-8539	414	24	statistical	statistical	ADJ
ajfa-8539	414	25	significance	significance	NOUN
ajfa-8539	414	26	.	.	PUNCT
ajfa-8539	415	1	the	the	DET
ajfa-8539	415	2	table	table	NOUN
ajfa-8539	415	3	also	also	ADV
ajfa-8539	415	4	demonstrates	demonstrate	VERB
ajfa-8539	415	5	that	that	SCONJ
ajfa-8539	415	6	the	the	DET
ajfa-8539	415	7	coefficient	coefficient	NOUN
ajfa-8539	415	8	of	of	ADP
ajfa-8539	415	9	ei	ei	PROPN
ajfa-8539	415	10	,	,	PUNCT
ajfa-8539	415	11	t	t	PROPN
ajfa-8539	415	12	*	*	PUNCT
ajfa-8539	415	13	feesi	feesi	PROPN
ajfa-8539	415	14	,	,	PUNCT
ajfa-8539	415	15	t	t	PROPN
ajfa-8539	415	16	is	be	AUX
ajfa-8539	415	17	negative	negative	ADJ
ajfa-8539	415	18	and	and	CCONJ
ajfa-8539	415	19	equals	equal	VERB
ajfa-8539	415	20	-.0000049	-.0000049	PUNCT
ajfa-8539	415	21	,	,	PUNCT
ajfa-8539	415	22	and	and	CCONJ
ajfa-8539	415	23	has	have	VERB
ajfa-8539	415	24	a	a	DET
ajfa-8539	415	25	statistical	statistical	ADJ
ajfa-8539	415	26	significance	significance	NOUN
ajfa-8539	415	27	.	.	PUNCT
ajfa-8539	416	1	it	it	PRON
ajfa-8539	416	2	is	be	AUX
ajfa-8539	416	3	supposed	suppose	VERB
ajfa-8539	416	4	that	that	SCONJ
ajfa-8539	416	5	it	it	PRON
ajfa-8539	416	6	should	should	AUX
ajfa-8539	416	7	be	be	AUX
ajfa-8539	416	8	with	with	ADP
ajfa-8539	416	9	a	a	DET
ajfa-8539	416	10	positive	positive	ADJ
ajfa-8539	416	11	signal	signal	NOUN
ajfa-8539	416	12	,	,	PUNCT
ajfa-8539	416	13	but	but	CCONJ
ajfa-8539	416	14	because	because	SCONJ
ajfa-8539	416	15	it	it	PRON
ajfa-8539	416	16	has	have	VERB
ajfa-8539	416	17	a	a	DET
ajfa-8539	416	18	negative	negative	ADJ
ajfa-8539	416	19	signal	signal	NOUN
ajfa-8539	416	20	,	,	PUNCT
ajfa-8539	416	21	it	it	PRON
ajfa-8539	416	22	means	mean	VERB
ajfa-8539	416	23	that	that	SCONJ
ajfa-8539	416	24	auditors	auditor	NOUN
ajfa-8539	416	25	may	may	AUX
ajfa-8539	416	26	ignore	ignore	VERB
ajfa-8539	416	27	some	some	DET
ajfa-8539	416	28	irregularities	irregularity	NOUN
ajfa-8539	416	29	or	or	CCONJ
ajfa-8539	416	30	violations	violation	NOUN
ajfa-8539	416	31	that	that	PRON
ajfa-8539	416	32	practiced	practice	VERB
ajfa-8539	416	33	by	by	ADP
ajfa-8539	416	34	managements	management	NOUN
ajfa-8539	416	35	of	of	ADP
ajfa-8539	416	36	firms	firm	NOUN
ajfa-8539	416	37	.	.	PUNCT
ajfa-8539	417	1	i	i	PRON
ajfa-8539	417	2	see	see	VERB
ajfa-8539	417	3	that	that	SCONJ
ajfa-8539	417	4	investors	investor	NOUN
ajfa-8539	417	5	and	and	CCONJ
ajfa-8539	417	6	other	other	ADJ
ajfa-8539	417	7	interested	interested	ADJ
ajfa-8539	417	8	groups	group	NOUN
ajfa-8539	417	9	of	of	ADP
ajfa-8539	417	10	people	people	NOUN
ajfa-8539	417	11	perceive	perceive	VERB
ajfa-8539	417	12	that	that	SCONJ
ajfa-8539	417	13	the	the	DET
ajfa-8539	417	14	fees	fee	NOUN
ajfa-8539	417	15	of	of	ADP
ajfa-8539	417	16	auditors	auditor	NOUN
ajfa-8539	417	17	lead	lead	VERB
ajfa-8539	417	18	to	to	ADP
ajfa-8539	417	19	enhancement	enhancement	NOUN
ajfa-8539	417	20	in	in	ADP
ajfa-8539	417	21	earnings	earning	NOUN
ajfa-8539	417	22	quality	quality	NOUN
ajfa-8539	417	23	,	,	PUNCT
ajfa-8539	417	24	because	because	SCONJ
ajfa-8539	417	25	when	when	SCONJ
ajfa-8539	417	26	auditors	auditor	NOUN
ajfa-8539	417	27	receive	receive	VERB
ajfa-8539	417	28	enough	enough	ADJ
ajfa-8539	417	29	and	and	CCONJ
ajfa-8539	417	30	satisfied	satisfied	ADJ
ajfa-8539	417	31	fees	fee	NOUN
ajfa-8539	417	32	,	,	PUNCT
ajfa-8539	417	33	they	they	PRON
ajfa-8539	417	34	will	will	AUX
ajfa-8539	417	35	make	make	VERB
ajfa-8539	417	36	more	more	ADJ
ajfa-8539	417	37	efforts	effort	NOUN
ajfa-8539	417	38	in	in	ADP
ajfa-8539	417	39	order	order	NOUN
ajfa-8539	417	40	to	to	PART
ajfa-8539	417	41	reduce	reduce	VERB
ajfa-8539	417	42	the	the	DET
ajfa-8539	417	43	practices	practice	NOUN
ajfa-8539	417	44	of	of	ADP
ajfa-8539	417	45	earnings	earning	NOUN
ajfa-8539	417	46	management	management	NOUN
ajfa-8539	417	47	,	,	PUNCT
ajfa-8539	417	48	and	and	CCONJ
ajfa-8539	417	49	those	those	DET
ajfa-8539	417	50	investors	investor	NOUN
ajfa-8539	417	51	and	and	CCONJ
ajfa-8539	417	52	users	user	NOUN
ajfa-8539	417	53	give	give	VERB
ajfa-8539	417	54	higher	high	ADJ
ajfa-8539	417	55	weight	weight	NOUN
ajfa-8539	417	56	for	for	ADP
ajfa-8539	417	57	audit	audit	NOUN
ajfa-8539	417	58	fees	fee	NOUN
ajfa-8539	417	59	and	and	CCONJ
ajfa-8539	417	60	link	link	VERB
ajfa-8539	417	61	it	it	PRON
ajfa-8539	417	62	with	with	ADP
ajfa-8539	417	63	the	the	DET
ajfa-8539	417	64	continuity	continuity	NOUN
ajfa-8539	417	65	of	of	ADP
ajfa-8539	417	66	earnings	earning	NOUN
ajfa-8539	417	67	.	.	PUNCT
ajfa-8539	418	1	7	7	X
ajfa-8539	418	2	.	.	X
ajfa-8539	418	3	conclusions	conclusion	NOUN
ajfa-8539	418	4	and	and	CCONJ
ajfa-8539	418	5	findings	finding	VERB
ajfa-8539	418	6	the	the	DET
ajfa-8539	418	7	main	main	ADJ
ajfa-8539	418	8	objective	objective	NOUN
ajfa-8539	418	9	of	of	ADP
ajfa-8539	418	10	the	the	DET
ajfa-8539	418	11	study	study	NOUN
ajfa-8539	418	12	is	be	AUX
ajfa-8539	418	13	to	to	PART
ajfa-8539	418	14	investigate	investigate	VERB
ajfa-8539	418	15	the	the	DET
ajfa-8539	418	16	effect	effect	NOUN
ajfa-8539	418	17	of	of	ADP
ajfa-8539	418	18	audit	audit	NOUN
ajfa-8539	418	19	quality	quality	NOUN
ajfa-8539	418	20	features	feature	NOUN
ajfa-8539	418	21	on	on	ADP
ajfa-8539	418	22	enhancing	enhance	VERB
ajfa-8539	418	23	the	the	DET
ajfa-8539	418	24	quality	quality	NOUN
ajfa-8539	418	25	of	of	ADP
ajfa-8539	418	26	reported	report	VERB
ajfa-8539	418	27	earnings	earning	NOUN
ajfa-8539	418	28	by	by	ADP
ajfa-8539	418	29	the	the	DET
ajfa-8539	418	30	listed	list	VERB
ajfa-8539	418	31	manufacturing	manufacturing	NOUN
ajfa-8539	418	32	firms	firm	NOUN
ajfa-8539	418	33	at	at	ADP
ajfa-8539	418	34	ase	ase	NOUN
ajfa-8539	418	35	along	along	ADP
ajfa-8539	418	36	the	the	DET
ajfa-8539	418	37	period	period	NOUN
ajfa-8539	418	38	2009	2009	NUM
ajfa-8539	418	39	-	-	SYM
ajfa-8539	418	40	2013	2013	NUM
ajfa-8539	418	41	.	.	PUNCT
ajfa-8539	419	1	based	base	VERB
ajfa-8539	419	2	on	on	ADP
ajfa-8539	419	3	the	the	DET
ajfa-8539	419	4	data	datum	NOUN
ajfa-8539	419	5	analysis	analysis	NOUN
ajfa-8539	419	6	and	and	CCONJ
ajfa-8539	419	7	hypotheses	hypothesis	NOUN
ajfa-8539	419	8	testing	testing	NOUN
ajfa-8539	419	9	,	,	PUNCT
ajfa-8539	419	10	the	the	DET
ajfa-8539	419	11	study	study	NOUN
ajfa-8539	419	12	finds	find	VERB
ajfa-8539	419	13	that	that	SCONJ
ajfa-8539	419	14	the	the	DET
ajfa-8539	419	15	earnings	earning	NOUN
ajfa-8539	419	16	of	of	ADP
ajfa-8539	419	17	listed	list	VERB
ajfa-8539	419	18	manufacturing	manufacturing	NOUN
ajfa-8539	419	19	firms	firm	NOUN
ajfa-8539	419	20	in	in	ADP
ajfa-8539	419	21	ase	ase	PROPN
ajfa-8539	419	22	involve	involve	VERB
ajfa-8539	419	23	the	the	DET
ajfa-8539	419	24	characteristic	characteristic	NOUN
ajfa-8539	419	25	of	of	ADP
ajfa-8539	419	26	its	its	PRON
ajfa-8539	419	27	continuity	continuity	NOUN
ajfa-8539	419	28	,	,	PUNCT
ajfa-8539	419	29	so	so	SCONJ
ajfa-8539	419	30	these	these	DET
ajfa-8539	419	31	earnings	earning	NOUN
ajfa-8539	419	32	are	be	AUX
ajfa-8539	419	33	with	with	ADP
ajfa-8539	419	34	good	good	ADJ
ajfa-8539	419	35	quality	quality	NOUN
ajfa-8539	419	36	based	base	VERB
ajfa-8539	419	37	on	on	ADP
ajfa-8539	419	38	the	the	DET
ajfa-8539	419	39	measures	measure	NOUN
ajfa-8539	419	40	followed	follow	VERB
ajfa-8539	419	41	by	by	ADP
ajfa-8539	419	42	the	the	DET
ajfa-8539	419	43	study	study	NOUN
ajfa-8539	419	44	.	.	PUNCT
ajfa-8539	420	1	in	in	ADP
ajfa-8539	420	2	addition	addition	NOUN
ajfa-8539	420	3	,	,	PUNCT
ajfa-8539	420	4	the	the	DET
ajfa-8539	420	5	study	study	NOUN
ajfa-8539	420	6	shows	show	VERB
ajfa-8539	420	7	that	that	SCONJ
ajfa-8539	420	8	a	a	DET
ajfa-8539	420	9	linear	linear	ADJ
ajfa-8539	420	10	regression	regression	NOUN
ajfa-8539	420	11	relationship	relationship	NOUN
ajfa-8539	420	12	exists	exist	VERB
ajfa-8539	420	13	between	between	ADP
ajfa-8539	420	14	the	the	DET
ajfa-8539	420	15	features	feature	NOUN
ajfa-8539	420	16	of	of	ADP
ajfa-8539	420	17	audit	audit	NOUN
ajfa-8539	420	18	quality	quality	NOUN
ajfa-8539	420	19	and	and	CCONJ
ajfa-8539	420	20	the	the	DET
ajfa-8539	420	21	quality	quality	NOUN
ajfa-8539	420	22	of	of	ADP
ajfa-8539	420	23	reported	report	VERB
ajfa-8539	420	24	earnings	earning	NOUN
ajfa-8539	420	25	,	,	PUNCT
ajfa-8539	420	26	where	where	SCONJ
ajfa-8539	420	27	the	the	DET
ajfa-8539	420	28	strongest	strong	ADJ
ajfa-8539	420	29	significant	significant	ADJ
ajfa-8539	420	30	effect	effect	NOUN
ajfa-8539	420	31	is	be	AUX
ajfa-8539	420	32	attributed	attribute	VERB
ajfa-8539	420	33	to	to	ADP
ajfa-8539	420	34	audit	audit	NOUN
ajfa-8539	420	35	fees	fee	NOUN
ajfa-8539	420	36	,	,	PUNCT
ajfa-8539	420	37	followed	follow	VERB
ajfa-8539	420	38	by	by	ADP
ajfa-8539	420	39	an	an	DET
ajfa-8539	420	40	auditor	auditor	NOUN
ajfa-8539	420	41	's	's	PART
ajfa-8539	420	42	opinion	opinion	NOUN
ajfa-8539	420	43	regarding	regard	VERB
ajfa-8539	420	44	the	the	DET
ajfa-8539	420	45	fairness	fairness	NOUN
ajfa-8539	420	46	of	of	ADP
ajfa-8539	420	47	financial	financial	ADJ
ajfa-8539	420	48	statements	statement	NOUN
ajfa-8539	420	49	for	for	ADP
ajfa-8539	420	50	the	the	DET
ajfa-8539	420	51	most	most	ADV
ajfa-8539	420	52	recent	recent	ADJ
ajfa-8539	420	53	period	period	NOUN
ajfa-8539	420	54	,	,	PUNCT
ajfa-8539	420	55	in	in	ADP
ajfa-8539	420	56	enhancing	enhance	VERB
ajfa-8539	420	57	the	the	DET
ajfa-8539	420	58	quality	quality	NOUN
ajfa-8539	420	59	of	of	ADP
ajfa-8539	420	60	reported	report	VERB
ajfa-8539	420	61	earnings	earning	NOUN
ajfa-8539	420	62	.	.	PUNCT
ajfa-8539	421	1	the	the	DET
ajfa-8539	421	2	study	study	NOUN
ajfa-8539	421	3	also	also	ADV
ajfa-8539	421	4	finds	find	VERB
ajfa-8539	421	5	that	that	SCONJ
ajfa-8539	421	6	the	the	DET
ajfa-8539	421	7	proportion	proportion	NOUN
ajfa-8539	421	8	of	of	ADP
ajfa-8539	421	9	specialized	specialized	ADJ
ajfa-8539	421	10	audit	audit	NOUN
ajfa-8539	421	11	firms	firm	NOUN
ajfa-8539	421	12	with	with	ADP
ajfa-8539	421	13	the	the	DET
ajfa-8539	421	14	client	client	NOUN
ajfa-8539	421	15	's	's	PART
ajfa-8539	421	16	industry	industry	NOUN
ajfa-8539	421	17	is	be	AUX
ajfa-8539	421	18	59.1	59.1	NUM
ajfa-8539	421	19	percent	percent	NOUN
ajfa-8539	421	20	.	.	PUNCT
ajfa-8539	422	1	other	other	ADJ
ajfa-8539	422	2	features	feature	NOUN
ajfa-8539	422	3	of	of	ADP
ajfa-8539	422	4	audit	audit	NOUN
ajfa-8539	422	5	have	have	VERB
ajfa-8539	422	6	no	no	DET
ajfa-8539	422	7	significant	significant	ADJ
ajfa-8539	422	8	effect	effect	NOUN
ajfa-8539	422	9	.	.	PUNCT
ajfa-8539	423	1	one	one	NUM
ajfa-8539	423	2	conclusion	conclusion	NOUN
ajfa-8539	423	3	this	this	DET
ajfa-8539	423	4	study	study	NOUN
ajfa-8539	423	5	reaches	reach	VERB
ajfa-8539	423	6	is	be	AUX
ajfa-8539	423	7	that	that	SCONJ
ajfa-8539	423	8	the	the	DET
ajfa-8539	423	9	interaction	interaction	NOUN
ajfa-8539	423	10	among	among	ADP
ajfa-8539	423	11	the	the	DET
ajfa-8539	423	12	features	feature	NOUN
ajfa-8539	423	13	of	of	ADP
ajfa-8539	423	14	audit	audit	NOUN
ajfa-8539	423	15	quality	quality	NOUN
ajfa-8539	423	16	has	have	VERB
ajfa-8539	423	17	a	a	DET
ajfa-8539	423	18	significant	significant	ADJ
ajfa-8539	423	19	effect	effect	NOUN
ajfa-8539	423	20	in	in	ADP
ajfa-8539	423	21	enhancing	enhance	VERB
ajfa-8539	423	22	the	the	DET
ajfa-8539	423	23	quality	quality	NOUN
ajfa-8539	423	24	of	of	ADP
ajfa-8539	423	25	reported	report	VERB
ajfa-8539	423	26	earnings	earning	NOUN
ajfa-8539	423	27	.	.	PUNCT
ajfa-8539	424	1	one	one	NUM
ajfa-8539	424	2	important	important	ADJ
ajfa-8539	424	3	finding	finding	NOUN
ajfa-8539	424	4	of	of	ADP
ajfa-8539	424	5	the	the	DET
ajfa-8539	424	6	study	study	NOUN
ajfa-8539	424	7	is	be	AUX
ajfa-8539	424	8	that	that	SCONJ
ajfa-8539	424	9	the	the	DET
ajfa-8539	424	10	majority	majority	NOUN
ajfa-8539	424	11	of	of	ADP
ajfa-8539	424	12	listed	list	VERB
ajfa-8539	424	13	manufacturing	manufacturing	NOUN
ajfa-8539	424	14	firms	firm	NOUN
ajfa-8539	424	15	at	at	ADP
ajfa-8539	424	16	ase	ase	PROPN
ajfa-8539	424	17	continue	continue	VERB
ajfa-8539	424	18	with	with	ADP
ajfa-8539	424	19	the	the	DET
ajfa-8539	424	20	same	same	ADJ
ajfa-8539	424	21	audit	audit	NOUN
ajfa-8539	424	22	office	office	NOUN
ajfa-8539	424	23	for	for	ADP
ajfa-8539	424	24	longer	long	ADJ
ajfa-8539	424	25	than	than	ADP
ajfa-8539	424	26	three	three	NUM
ajfa-8539	424	27	years	year	NOUN
ajfa-8539	424	28	.	.	PUNCT
ajfa-8539	425	1	data	datum	NOUN
ajfa-8539	425	2	description	description	NOUN
ajfa-8539	425	3	shows	show	VERB
ajfa-8539	425	4	that	that	SCONJ
ajfa-8539	425	5	92	92	NUM
ajfa-8539	425	6	percent	percent	NOUN
ajfa-8539	425	7	of	of	ADP
ajfa-8539	425	8	firms	firm	NOUN
ajfa-8539	425	9	included	include	VERB
ajfa-8539	425	10	in	in	ADP
ajfa-8539	425	11	the	the	DET
ajfa-8539	425	12	sample	sample	NOUN
ajfa-8539	425	13	retain	retain	VERB
ajfa-8539	425	14	the	the	DET
ajfa-8539	425	15	same	same	ADJ
ajfa-8539	425	16	auditor	auditor	NOUN
ajfa-8539	425	17	for	for	ADP
ajfa-8539	425	18	longer	long	ADJ
ajfa-8539	425	19	than	than	ADP
ajfa-8539	425	20	3	3	NUM
ajfa-8539	425	21	continuous	continuous	ADJ
ajfa-8539	425	22	years	year	NOUN
ajfa-8539	425	23	.	.	PUNCT
ajfa-8539	426	1	in	in	ADP
ajfa-8539	426	2	occasion	occasion	NOUN
ajfa-8539	426	3	,	,	PUNCT
ajfa-8539	426	4	it	it	PRON
ajfa-8539	426	5	was	be	AUX
ajfa-8539	426	6	previously	previously	ADV
ajfa-8539	426	7	mentioned	mention	VERB
ajfa-8539	426	8	that	that	SCONJ
ajfa-8539	426	9	the	the	DET
ajfa-8539	426	10	maximum	maximum	ADJ
ajfa-8539	426	11	length	length	NOUN
ajfa-8539	426	12	of	of	ADP
ajfa-8539	426	13	period	period	NOUN
ajfa-8539	426	14	should	should	AUX
ajfa-8539	426	15	not	not	PART
ajfa-8539	426	16	be	be	AUX
ajfa-8539	426	17	more	more	ADJ
ajfa-8539	426	18	than	than	ADP
ajfa-8539	426	19	4	4	NUM
ajfa-8539	426	20	years	year	NOUN
ajfa-8539	426	21	,	,	PUNCT
ajfa-8539	426	22	based	base	VERB
ajfa-8539	426	23	on	on	ADP
ajfa-8539	426	24	the	the	DET
ajfa-8539	426	25	related	relate	VERB
ajfa-8539	426	26	jordanian	jordanian	ADJ
ajfa-8539	426	27	regulations	regulation	NOUN
ajfa-8539	426	28	.	.	PUNCT
ajfa-8539	427	1	references	reference	NOUN
ajfa-8539	427	2	ahmed	ahmed	PROPN
ajfa-8539	427	3	,	,	PUNCT
ajfa-8539	427	4	s.	s.	PROPN
ajfa-8539	427	5	m.	m.	PROPN
ajfa-8539	427	6	(	(	PUNCT
ajfa-8539	427	7	2012	2012	NUM
ajfa-8539	427	8	)	)	PUNCT
ajfa-8539	427	9	.	.	PUNCT
ajfa-8539	428	1	the	the	DET
ajfa-8539	428	2	impact	impact	NOUN
ajfa-8539	428	3	of	of	ADP
ajfa-8539	428	4	audit	audit	NOUN
ajfa-8539	428	5	quality	quality	NOUN
ajfa-8539	428	6	on	on	ADP
ajfa-8539	428	7	quality	quality	NOUN
ajfa-8539	428	8	of	of	ADP
ajfa-8539	428	9	earnings	earning	NOUN
ajfa-8539	428	10	and	and	CCONJ
ajfa-8539	428	11	its	its	PRON
ajfa-8539	428	12	reflection	reflection	NOUN
ajfa-8539	428	13	on	on	ADP
ajfa-8539	428	14	cash	cash	NOUN
ajfa-8539	428	15	dividends	dividend	NOUN
ajfa-8539	428	16	of	of	ADP
ajfa-8539	428	17	the	the	DET
ajfa-8539	428	18	egyptian	egyptian	ADJ
ajfa-8539	428	19	manufacturing	manufacturing	NOUN
ajfa-8539	428	20	shareholding	shareholding	NOUN
ajfa-8539	428	21	firms	firm	NOUN
ajfa-8539	428	22	.	.	PUNCT
ajfa-8539	429	1	the	the	DET
ajfa-8539	429	2	jordanian	jordanian	ADJ
ajfa-8539	429	3	journal	journal	PROPN
ajfa-8539	429	4	of	of	ADP
ajfa-8539	429	5	business	business	PROPN
ajfa-8539	429	6	administration	administration	PROPN
ajfa-8539	429	7	,	,	PUNCT
ajfa-8539	429	8	8(4	8(4	NUM
ajfa-8539	429	9	)	)	PUNCT
ajfa-8539	429	10	,	,	PUNCT
ajfa-8539	429	11	736	736	NUM
ajfa-8539	429	12	-	-	SYM
ajfa-8539	429	13	760	760	NUM
ajfa-8539	429	14	.	.	PUNCT
ajfa-8539	430	1	al	al	PROPN
ajfa-8539	430	2	jabrr	jabrr	PROPN
ajfa-8539	430	3	,	,	PUNCT
ajfa-8539	430	4	y.	y.	PROPN
ajfa-8539	430	5	(	(	PUNCT
ajfa-8539	430	6	2011	2011	NUM
ajfa-8539	430	7	)	)	PUNCT
ajfa-8539	430	8	.	.	PUNCT
ajfa-8539	431	1	the	the	DET
ajfa-8539	431	2	role	role	NOUN
ajfa-8539	431	3	of	of	ADP
ajfa-8539	431	4	nonexecutive	nonexecutive	ADJ
ajfa-8539	431	5	members	member	NOUN
ajfa-8539	431	6	of	of	ADP
ajfa-8539	431	7	the	the	DET
ajfa-8539	431	8	board	board	NOUN
ajfa-8539	431	9	of	of	ADP
ajfa-8539	431	10	directors	director	NOUN
ajfa-8539	431	11	in	in	ADP
ajfa-8539	431	12	the	the	DET
ajfa-8539	431	13	auditor	auditor	NOUN
ajfa-8539	431	14	choice	choice	NOUN
ajfa-8539	431	15	:	:	PUNCT
ajfa-8539	431	16	evidence	evidence	NOUN
ajfa-8539	431	17	from	from	ADP
ajfa-8539	431	18	saudi	saudi	PROPN
ajfa-8539	431	19	arabia	arabia	PROPN
ajfa-8539	431	20	.	.	PUNCT
ajfa-8539	432	1	journal	journal	PROPN
ajfa-8539	432	2	of	of	ADP
ajfa-8539	432	3	king	king	PROPN
ajfa-8539	432	4	saud	saud	PROPN
ajfa-8539	432	5	universitybusiness	universitybusiness	PROPN
ajfa-8539	432	6	administration	administration	PROPN
ajfa-8539	432	7	,	,	PUNCT
ajfa-8539	432	8	22(1	22(1	NUM
ajfa-8539	432	9	)	)	PUNCT
ajfa-8539	432	10	,	,	PUNCT
ajfa-8539	432	11	19	19	NUM
ajfa-8539	432	12	-	-	SYM
ajfa-8539	432	13	28	28	NUM
ajfa-8539	432	14	.	.	PUNCT
ajfa-8539	433	1	al	al	PROPN
ajfa-8539	433	2	nawaysah	nawaysah	PROPN
ajfa-8539	433	3	m.	m.	PROPN
ajfa-8539	433	4	i.	i.	PROPN
ajfa-8539	433	5	(	(	PUNCT
ajfa-8539	433	6	2006	2006	NUM
ajfa-8539	433	7	)	)	PUNCT
ajfa-8539	433	8	.	.	PUNCT
ajfa-8539	434	1	factors	factor	NOUN
ajfa-8539	434	2	affecting	affect	VERB
ajfa-8539	434	3	auditing	audit	VERB
ajfa-8539	434	4	quality	quality	NOUN
ajfa-8539	434	5	:	:	PUNCT
ajfa-8539	434	6	a	a	DET
ajfa-8539	434	7	field	field	NOUN
ajfa-8539	434	8	study	study	NOUN
ajfa-8539	434	9	based	base	VERB
ajfa-8539	434	10	on	on	ADP
ajfa-8539	434	11	auditors	auditor	NOUN
ajfa-8539	434	12	'	'	PART
ajfa-8539	434	13	of	of	ADP
ajfa-8539	434	14	jordan	jordan	PROPN
ajfa-8539	434	15	standpoints	standpoint	NOUN
ajfa-8539	434	16	.	.	PUNCT
ajfa-8539	435	1	jordanian	jordanian	ADJ
ajfa-8539	435	2	journal	journal	PROPN
ajfa-8539	435	3	of	of	ADP
ajfa-8539	435	4	business	business	PROPN
ajfa-8539	435	5	administration	administration	PROPN
ajfa-8539	435	6	,	,	PUNCT
ajfa-8539	435	7	2(3	2(3	NUM
ajfa-8539	435	8	)	)	PUNCT
ajfa-8539	435	9	,	,	PUNCT
ajfa-8539	435	10	390	390	NUM
ajfa-8539	435	11	-	-	SYM
ajfa-8539	435	12	415	415	NUM
ajfa-8539	435	13	.	.	PUNCT
ajfa-8539	436	1	asian	asian	ADJ
ajfa-8539	436	2	journal	journal	PROPN
ajfa-8539	436	3	of	of	ADP
ajfa-8539	436	4	finance	finance	PROPN
ajfa-8539	436	5	&	&	CCONJ
ajfa-8539	436	6	accounting	accounting	PROPN
ajfa-8539	436	7	issn	issn	PROPN
ajfa-8539	436	8	1946	1946	NUM
ajfa-8539	436	9	-	-	PUNCT
ajfa-8539	436	10	052x	052x	NOUN
ajfa-8539	436	11	2015	2015	NUM
ajfa-8539	436	12	,	,	PUNCT
ajfa-8539	436	13	vol	vol	NOUN
ajfa-8539	436	14	.	.	PROPN
ajfa-8539	436	15	7	7	NUM
ajfa-8539	436	16	,	,	PUNCT
ajfa-8539	436	17	no	no	INTJ
ajfa-8539	436	18	.	.	NOUN
ajfa-8539	436	19	2	2	NUM
ajfa-8539	436	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	436	21	278	278	NUM
ajfa-8539	436	22	al	al	PROPN
ajfa-8539	436	23	nawaysah	nawaysah	PROPN
ajfa-8539	436	24	,	,	PUNCT
ajfa-8539	436	25	m.	m.	NOUN
ajfa-8539	436	26	i.	i.	PROPN
ajfa-8539	436	27	(	(	PUNCT
ajfa-8539	436	28	2008	2008	NUM
ajfa-8539	436	29	)	)	PUNCT
ajfa-8539	436	30	.	.	PUNCT
ajfa-8539	437	1	judging	judge	VERB
ajfa-8539	437	2	the	the	DET
ajfa-8539	437	3	auditor	auditor	NOUN
ajfa-8539	437	4	's	's	PART
ajfa-8539	437	5	performance	performance	NOUN
ajfa-8539	437	6	based	base	VERB
ajfa-8539	437	7	on	on	ADP
ajfa-8539	437	8	some	some	DET
ajfa-8539	437	9	personal	personal	ADJ
ajfa-8539	437	10	factors	factor	NOUN
ajfa-8539	437	11	.	.	PUNCT
ajfa-8539	438	1	jordanian	jordanian	ADJ
ajfa-8539	438	2	journal	journal	PROPN
ajfa-8539	438	3	of	of	ADP
ajfa-8539	438	4	applied	apply	VERB
ajfa-8539	438	5	researches	research	NOUN
ajfa-8539	438	6	,	,	PUNCT
ajfa-8539	438	7	11(1	11(1	NUM
ajfa-8539	438	8	)	)	PUNCT
ajfa-8539	438	9	,	,	PUNCT
ajfa-8539	438	10	37	37	NUM
ajfa-8539	438	11	-	-	SYM
ajfa-8539	438	12	58	58	NUM
ajfa-8539	438	13	.	.	PUNCT
ajfa-8539	439	1	al	al	PROPN
ajfa-8539	439	2	tamimi	tamimi	PROPN
ajfa-8539	439	3	,	,	PUNCT
ajfa-8539	439	4	j.	j.	PROPN
ajfa-8539	439	5	h.	h.	PROPN
ajfa-8539	439	6	(	(	PUNCT
ajfa-8539	439	7	2013	2013	NUM
ajfa-8539	439	8	)	)	PUNCT
ajfa-8539	439	9	.	.	PUNCT
ajfa-8539	440	1	factors	factor	NOUN
ajfa-8539	440	2	affecting	affect	VERB
ajfa-8539	440	3	the	the	DET
ajfa-8539	440	4	quality	quality	NOUN
ajfa-8539	440	5	of	of	ADP
ajfa-8539	440	6	audit	audit	NOUN
ajfa-8539	440	7	process	process	NOUN
ajfa-8539	440	8	:	:	PUNCT
ajfa-8539	440	9	a	a	DET
ajfa-8539	440	10	field	field	NOUN
ajfa-8539	440	11	study	study	NOUN
ajfa-8539	440	12	in	in	ADP
ajfa-8539	440	13	colleges	college	NOUN
ajfa-8539	440	14	and	and	CCONJ
ajfa-8539	440	15	research	research	NOUN
ajfa-8539	440	16	centers	center	NOUN
ajfa-8539	440	17	of	of	ADP
ajfa-8539	440	18	al	al	PROPN
ajfa-8539	440	19	basra	basra	PROPN
ajfa-8539	440	20	university	university	PROPN
ajfa-8539	440	21	.	.	PUNCT
ajfa-8539	441	1	journal	journal	PROPN
ajfa-8539	441	2	of	of	ADP
ajfa-8539	441	3	the	the	DET
ajfa-8539	441	4	faculty	faculty	NOUN
ajfa-8539	441	5	of	of	ADP
ajfa-8539	441	6	management	management	NOUN
ajfa-8539	441	7	and	and	CCONJ
ajfa-8539	441	8	economics	economic	NOUN
ajfa-8539	441	9	,	,	PUNCT
ajfa-8539	441	10	5(10	5(10	NUM
ajfa-8539	441	11	)	)	PUNCT
ajfa-8539	441	12	,	,	PUNCT
ajfa-8539	441	13	194	194	NUM
ajfa-8539	441	14	-	-	SYM
ajfa-8539	441	15	219	219	NUM
ajfa-8539	441	16	.	.	PUNCT
ajfa-8539	442	1	al	al	PROPN
ajfa-8539	442	2	towaygeri	towaygeri	PROPN
ajfa-8539	442	3	,	,	PUNCT
ajfa-8539	442	4	a.	a.	PROPN
ajfa-8539	442	5	,	,	PUNCT
ajfa-8539	442	6	&	&	CCONJ
ajfa-8539	442	7	alnafabi	alnafabi	PROPN
ajfa-8539	442	8	,	,	PUNCT
ajfa-8539	442	9	h.	h.	PROPN
ajfa-8539	442	10	(	(	PUNCT
ajfa-8539	442	11	2008	2008	NUM
ajfa-8539	442	12	)	)	PUNCT
ajfa-8539	442	13	.	.	PUNCT
ajfa-8539	443	1	audit	audit	NOUN
ajfa-8539	443	2	service	service	NOUN
ajfa-8539	443	3	quality	quality	NOUN
ajfa-8539	443	4	:	:	PUNCT
ajfa-8539	443	5	a	a	DET
ajfa-8539	443	6	field	field	NOUN
ajfa-8539	443	7	analytical	analytical	ADJ
ajfa-8539	443	8	study	study	NOUN
ajfa-8539	443	9	for	for	ADP
ajfa-8539	443	10	the	the	DET
ajfa-8539	443	11	factors	factor	NOUN
ajfa-8539	443	12	affecting	affect	VERB
ajfa-8539	443	13	it	it	PRON
ajfa-8539	443	14	based	base	VERB
ajfa-8539	443	15	on	on	ADP
ajfa-8539	443	16	auditors	auditor	NOUN
ajfa-8539	443	17	'	'	PART
ajfa-8539	443	18	standpoints	standpoint	NOUN
ajfa-8539	443	19	.	.	PUNCT
ajfa-8539	444	1	king	king	PROPN
ajfa-8539	444	2	abdul	abdul	PROPN
ajfa-8539	444	3	aziz	aziz	PROPN
ajfa-8539	444	4	university	university	PROPN
ajfa-8539	444	5	journal	journal	NOUN
ajfa-8539	444	6	,	,	PUNCT
ajfa-8539	444	7	22(1	22(1	NUM
ajfa-8539	444	8	)	)	PUNCT
ajfa-8539	444	9	,	,	PUNCT
ajfa-8539	444	10	219	219	NUM
ajfa-8539	444	11	-	-	SYM
ajfa-8539	444	12	255	255	NUM
ajfa-8539	444	13	.	.	PUNCT
ajfa-8539	445	1	balsam	balsam	NOUN
ajfa-8539	445	2	,	,	PUNCT
ajfa-8539	445	3	s.	s.	PROPN
ajfa-8539	445	4	,	,	PUNCT
ajfa-8539	445	5	krishnan	krishnan	PROPN
ajfa-8539	445	6	,	,	PUNCT
ajfa-8539	445	7	j.	j.	PROPN
ajfa-8539	445	8	,	,	PUNCT
ajfa-8539	445	9	&	&	CCONJ
ajfa-8539	445	10	yang	yang	PROPN
ajfa-8539	445	11	,	,	PUNCT
ajfa-8539	445	12	j.	j.	PROPN
ajfa-8539	445	13	s.	s.	PROPN
ajfa-8539	445	14	(	(	PUNCT
ajfa-8539	445	15	2003	2003	NUM
ajfa-8539	445	16	)	)	PUNCT
ajfa-8539	445	17	.	.	PUNCT
ajfa-8539	446	1	auditor	auditor	NOUN
ajfa-8539	446	2	industry	industry	NOUN
ajfa-8539	446	3	specialization	specialization	NOUN
ajfa-8539	446	4	and	and	CCONJ
ajfa-8539	446	5	earnings	earning	NOUN
ajfa-8539	446	6	quality	quality	NOUN
ajfa-8539	446	7	.	.	PUNCT
ajfa-8539	447	1	auditing	auditing	NOUN
ajfa-8539	447	2	:	:	PUNCT
ajfa-8539	447	3	a	a	DET
ajfa-8539	447	4	journal	journal	NOUN
ajfa-8539	447	5	of	of	ADP
ajfa-8539	447	6	practice	practice	NOUN
ajfa-8539	447	7	and	and	CCONJ
ajfa-8539	447	8	theory	theory	NOUN
ajfa-8539	447	9	,	,	PUNCT
ajfa-8539	447	10	22(2	22(2	NUM
ajfa-8539	447	11	)	)	PUNCT
ajfa-8539	447	12	.	.	PUNCT
ajfa-8539	448	1	http://dx.doi.org/10.2308/aud.2003.22.2.71	http://dx.doi.org/10.2308/aud.2003.22.2.71	PROPN
ajfa-8539	448	2	barton	barton	PROPN
ajfa-8539	448	3	,	,	PUNCT
ajfa-8539	448	4	j.	j.	PROPN
ajfa-8539	448	5	,	,	PUNCT
ajfa-8539	448	6	&	&	CCONJ
ajfa-8539	448	7	simko	simko	PROPN
ajfa-8539	448	8	,	,	PUNCT
ajfa-8539	448	9	p.	p.	NOUN
ajfa-8539	448	10	(	(	PUNCT
ajfa-8539	448	11	2002	2002	NUM
ajfa-8539	448	12	)	)	PUNCT
ajfa-8539	448	13	,	,	PUNCT
ajfa-8539	448	14	the	the	DET
ajfa-8539	448	15	balance	balance	NOUN
ajfa-8539	448	16	sheet	sheet	NOUN
ajfa-8539	448	17	as	as	ADP
ajfa-8539	448	18	an	an	DET
ajfa-8539	448	19	earnings	earning	NOUN
ajfa-8539	448	20	management	management	NOUN
ajfa-8539	448	21	constraint	constraint	NOUN
ajfa-8539	448	22	.	.	PUNCT
ajfa-8539	449	1	the	the	DET
ajfa-8539	449	2	accounting	accounting	NOUN
ajfa-8539	449	3	review	review	NOUN
ajfa-8539	449	4	,	,	PUNCT
ajfa-8539	449	5	77(4	77(4	NUM
ajfa-8539	449	6	)	)	PUNCT
ajfa-8539	449	7	,	,	PUNCT
ajfa-8539	449	8	1	1	NUM
ajfa-8539	449	9	-	-	SYM
ajfa-8539	449	10	27	27	NUM
ajfa-8539	449	11	.	.	PUNCT
ajfa-8539	450	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.1	http://dx.doi.org/10.2308/accr.2002.77.s-1.1	NOUN
ajfa-8539	450	2	bellovary	bellovary	NOUN
ajfa-8539	450	3	,	,	PUNCT
ajfa-8539	450	4	j.	j.	PROPN
ajfa-8539	450	5	l.	l.	PROPN
ajfa-8539	450	6	,	,	PUNCT
ajfa-8539	450	7	giacomino	giacomino	PROPN
ajfa-8539	450	8	,	,	PUNCT
ajfa-8539	450	9	d.	d.	PROPN
ajfa-8539	450	10	l.	l.	PROPN
ajfa-8539	450	11	,	,	PUNCT
ajfa-8539	450	12	and	and	CCONJ
ajfa-8539	450	13	akers	akers	PROPN
ajfa-8539	450	14	,	,	PUNCT
ajfa-8539	450	15	m.	m.	NOUN
ajfa-8539	450	16	d.	d.	PROPN
ajfa-8539	450	17	(	(	PUNCT
ajfa-8539	450	18	2005	2005	NUM
ajfa-8539	450	19	)	)	PUNCT
ajfa-8539	450	20	,	,	PUNCT
ajfa-8539	450	21	earnings	earning	NOUN
ajfa-8539	450	22	quality	quality	NOUN
ajfa-8539	450	23	:	:	PUNCT
ajfa-8539	450	24	it	it	PRON
ajfa-8539	450	25	's	be	AUX
ajfa-8539	450	26	time	time	NOUN
ajfa-8539	450	27	to	to	PART
ajfa-8539	450	28	measure	measure	VERB
ajfa-8539	450	29	and	and	CCONJ
ajfa-8539	450	30	report	report	VERB
ajfa-8539	450	31	,	,	PUNCT
ajfa-8539	450	32	the	the	DET
ajfa-8539	450	33	cpa	cpa	PROPN
ajfa-8539	450	34	journal	journal	NOUN
ajfa-8539	450	35	,	,	PUNCT
ajfa-8539	450	36	32	32	NUM
ajfa-8539	450	37	-	-	SYM
ajfa-8539	450	38	37	37	NUM
ajfa-8539	450	39	.	.	PUNCT
ajfa-8539	451	1	clinch	clinch	NOUN
ajfa-8539	451	2	,	,	PUNCT
ajfa-8539	451	3	g.	g.	NOUN
ajfa-8539	451	4	,	,	PUNCT
ajfa-8539	451	5	fuller	full	ADJ
ajfa-8539	451	6	,	,	PUNCT
ajfa-8539	451	7	d.	d.	PROPN
ajfa-8539	451	8	,	,	PUNCT
ajfa-8539	451	9	govender	govender	PROPN
ajfa-8539	451	10	,	,	PUNCT
ajfa-8539	451	11	b.	b.	PROPN
ajfa-8539	451	12	,	,	PUNCT
ajfa-8539	451	13	and	and	CCONJ
ajfa-8539	451	14	wells	wells	PROPN
ajfa-8539	451	15	,	,	PUNCT
ajfa-8539	451	16	p.	p.	NOUN
ajfa-8539	451	17	(	(	PUNCT
ajfa-8539	451	18	2010	2010	NUM
ajfa-8539	451	19	)	)	PUNCT
ajfa-8539	451	20	.	.	PUNCT
ajfa-8539	452	1	the	the	DET
ajfa-8539	452	2	accrual	accrual	ADJ
ajfa-8539	452	3	anomaly	anomaly	NOUN
ajfa-8539	452	4	:	:	PUNCT
ajfa-8539	452	5	australian	australian	ADJ
ajfa-8539	452	6	evidence	evidence	NOUN
ajfa-8539	452	7	.	.	PUNCT
ajfa-8539	453	1	accounting	accounting	NOUN
ajfa-8539	453	2	and	and	CCONJ
ajfa-8539	453	3	finance	finance	NOUN
ajfa-8539	453	4	,	,	PUNCT
ajfa-8539	453	5	52(2	52(2	NUM
ajfa-8539	453	6	)	)	PUNCT
ajfa-8539	453	7	,	,	PUNCT
ajfa-8539	453	8	377	377	NUM
ajfa-8539	453	9	-	-	SYM
ajfa-8539	453	10	394	394	NUM
ajfa-8539	453	11	.	.	PUNCT
ajfa-8539	454	1	http://dx.doi.org/10.1111/j.1467-629x.2010.00380.x	http://dx.doi.org/10.1111/j.1467-629x.2010.00380.x	PROPN
ajfa-8539	454	2	davidson	davidson	PROPN
ajfa-8539	454	3	,	,	PUNCT
ajfa-8539	454	4	r.	r.	PROPN
ajfa-8539	454	5	a.	a.	PROPN
ajfa-8539	454	6	,	,	PUNCT
ajfa-8539	454	7	&	&	CCONJ
ajfa-8539	454	8	neu	neu	PROPN
ajfa-8539	454	9	(	(	PUNCT
ajfa-8539	454	10	1993	1993	NUM
ajfa-8539	454	11	)	)	PUNCT
ajfa-8539	454	12	.	.	PUNCT
ajfa-8539	455	1	a	a	DET
ajfa-8539	455	2	note	note	NOUN
ajfa-8539	455	3	on	on	ADP
ajfa-8539	455	4	association	association	NOUN
ajfa-8539	455	5	between	between	ADP
ajfa-8539	455	6	audit	audit	NOUN
ajfa-8539	455	7	firm	firm	ADJ
ajfa-8539	455	8	size	size	NOUN
ajfa-8539	455	9	and	and	CCONJ
ajfa-8539	455	10	audit	audit	NOUN
ajfa-8539	455	11	quality	quality	NOUN
ajfa-8539	455	12	.	.	PUNCT
ajfa-8539	456	1	contemporary	contemporary	ADJ
ajfa-8539	456	2	accounting	accounting	NOUN
ajfa-8539	456	3	.	.	PUNCT
ajfa-8539	457	1	de	de	X
ajfa-8539	457	2	angelo	angelo	PROPN
ajfa-8539	457	3	,	,	PUNCT
ajfa-8539	457	4	l.e	l.e	PROPN
ajfa-8539	457	5	.	.	PROPN
ajfa-8539	457	6	(	(	PUNCT
ajfa-8539	457	7	1981	1981	NUM
ajfa-8539	457	8	)	)	PUNCT
ajfa-8539	457	9	.	.	PUNCT
ajfa-8539	458	1	auditor	auditor	NOUN
ajfa-8539	458	2	size	size	NOUN
ajfa-8539	458	3	and	and	CCONJ
ajfa-8539	458	4	audit	audit	NOUN
ajfa-8539	458	5	quality	quality	NOUN
ajfa-8539	458	6	.	.	PUNCT
ajfa-8539	459	1	journal	journal	NOUN
ajfa-8539	459	2	of	of	ADP
ajfa-8539	459	3	accounting	accounting	NOUN
ajfa-8539	459	4	and	and	CCONJ
ajfa-8539	459	5	economics	economic	NOUN
ajfa-8539	459	6	,	,	PUNCT
ajfa-8539	459	7	3	3	NUM
ajfa-8539	459	8	,	,	PUNCT
ajfa-8539	459	9	183	183	NUM
ajfa-8539	459	10	-	-	SYM
ajfa-8539	459	11	199	199	NUM
ajfa-8539	459	12	.	.	PUNCT
ajfa-8539	460	1	dechow	dechow	ADJ
ajfa-8539	460	2	,	,	PUNCT
ajfa-8539	460	3	p.	p.	NOUN
ajfa-8539	460	4	m.	m.	NOUN
ajfa-8539	460	5	,	,	PUNCT
ajfa-8539	460	6	saloan	saloan	PROPN
ajfa-8539	460	7	,	,	PUNCT
ajfa-8539	460	8	r.	r.	PROPN
ajfa-8539	460	9	g.	g.	PROPN
ajfa-8539	460	10	,	,	PUNCT
ajfa-8539	460	11	&	&	CCONJ
ajfa-8539	460	12	sweeny	sweeny	PROPN
ajfa-8539	460	13	,	,	PUNCT
ajfa-8539	460	14	a.	a.	NOUN
ajfa-8539	460	15	p.	p.	NOUN
ajfa-8539	460	16	(	(	PUNCT
ajfa-8539	460	17	1995	1995	NUM
ajfa-8539	460	18	)	)	PUNCT
ajfa-8539	460	19	,	,	PUNCT
ajfa-8539	460	20	detecting	detect	VERB
ajfa-8539	460	21	earnings	earning	NOUN
ajfa-8539	460	22	management	management	NOUN
ajfa-8539	460	23	.	.	PUNCT
ajfa-8539	461	1	the	the	DET
ajfa-8539	461	2	accounting	accounting	NOUN
ajfa-8539	461	3	review	review	NOUN
ajfa-8539	461	4	,	,	PUNCT
ajfa-8539	461	5	70	70	NUM
ajfa-8539	461	6	,	,	PUNCT
ajfa-8539	461	7	193	193	NUM
ajfa-8539	461	8	-	-	SYM
ajfa-8539	461	9	225	225	NUM
ajfa-8539	461	10	.	.	PUNCT
ajfa-8539	462	1	dechow	dechow	ADJ
ajfa-8539	462	2	,	,	PUNCT
ajfa-8539	462	3	p.	p.	PROPN
ajfa-8539	462	4	,	,	PUNCT
ajfa-8539	462	5	&	&	CCONJ
ajfa-8539	462	6	schrand	schrand	PROPN
ajfa-8539	462	7	,	,	PUNCT
ajfa-8539	462	8	c.	c.	PROPN
ajfa-8539	462	9	(	(	PUNCT
ajfa-8539	462	10	2004	2004	NUM
ajfa-8539	462	11	)	)	PUNCT
ajfa-8539	462	12	.	.	PUNCT
ajfa-8539	463	1	earnings	earning	NOUN
ajfa-8539	463	2	quality	quality	NOUN
ajfa-8539	463	3	,	,	PUNCT
ajfa-8539	463	4	working	working	NOUN
ajfa-8539	463	5	paper	paper	NOUN
ajfa-8539	463	6	,	,	PUNCT
ajfa-8539	463	7	the	the	DET
ajfa-8539	463	8	research	research	NOUN
ajfa-8539	463	9	foundation	foundation	PROPN
ajfa-8539	463	10	of	of	ADP
ajfa-8539	463	11	cfa	cfa	PROPN
ajfa-8539	463	12	institute	institute	PROPN
ajfa-8539	463	13	.	.	PUNCT
ajfa-8539	464	1	eisa	eisa	PROPN
ajfa-8539	464	2	,	,	PUNCT
ajfa-8539	464	3	s	s	X
ajfa-8539	464	4	(	(	PUNCT
ajfa-8539	464	5	2008	2008	NUM
ajfa-8539	464	6	)	)	PUNCT
ajfa-8539	464	7	.	.	PUNCT
ajfa-8539	465	1	the	the	DET
ajfa-8539	465	2	impact	impact	NOUN
ajfa-8539	465	3	of	of	ADP
ajfa-8539	465	4	audit	audit	NOUN
ajfa-8539	465	5	quality	quality	NOUN
ajfa-8539	465	6	on	on	ADP
ajfa-8539	465	7	earnings	earning	NOUN
ajfa-8539	465	8	management	management	NOUN
ajfa-8539	465	9	processes	process	NOUN
ajfa-8539	465	10	.	.	PUNCT
ajfa-8539	466	1	journal	journal	PROPN
ajfa-8539	466	2	of	of	ADP
ajfa-8539	466	3	commerce	commerce	PROPN
ajfa-8539	466	4	college	college	PROPN
ajfa-8539	466	5	for	for	ADP
ajfa-8539	466	6	scientific	scientific	ADJ
ajfa-8539	466	7	research	research	NOUN
ajfa-8539	466	8	,	,	PUNCT
ajfa-8539	466	9	245(2	245(2	NUM
ajfa-8539	466	10	)	)	PUNCT
ajfa-8539	466	11	,	,	PUNCT
ajfa-8539	466	12	1	1	NUM
ajfa-8539	466	13	-	-	SYM
ajfa-8539	466	14	47	47	NUM
ajfa-8539	466	15	.	.	PUNCT
ajfa-8539	467	1	ghosh	ghosh	PROPN
ajfa-8539	467	2	,	,	PUNCT
ajfa-8539	467	3	a.	a.	PROPN
ajfa-8539	467	4	,	,	PUNCT
ajfa-8539	467	5	&	&	CCONJ
ajfa-8539	467	6	moom	moom	PROPN
ajfa-8539	467	7	,	,	PUNCT
ajfa-8539	467	8	d.	d.	PROPN
ajfa-8539	467	9	(	(	PUNCT
ajfa-8539	467	10	2010	2010	NUM
ajfa-8539	467	11	)	)	PUNCT
ajfa-8539	467	12	.	.	PUNCT
ajfa-8539	468	1	corporate	corporate	ADJ
ajfa-8539	468	2	debt	debt	NOUN
ajfa-8539	468	3	financings	financing	NOUN
ajfa-8539	468	4	earnings	earning	NOUN
ajfa-8539	468	5	quality	quality	NOUN
ajfa-8539	468	6	.	.	PUNCT
ajfa-8539	469	1	journal	journal	PROPN
ajfa-8539	469	2	of	of	ADP
ajfa-8539	469	3	business	business	NOUN
ajfa-8539	469	4	finance	finance	PROPN
ajfa-8539	469	5	&	&	CCONJ
ajfa-8539	469	6	accounting	accounting	PROPN
ajfa-8539	469	7	,	,	PUNCT
ajfa-8539	469	8	37(5	37(5	NUM
ajfa-8539	469	9	-	-	SYM
ajfa-8539	469	10	6	6	NUM
ajfa-8539	469	11	)	)	PUNCT
ajfa-8539	469	12	,	,	PUNCT
ajfa-8539	469	13	538	538	NUM
ajfa-8539	469	14	-	-	SYM
ajfa-8539	469	15	559	559	NUM
ajfa-8539	469	16	.	.	PUNCT
ajfa-8539	470	1	http://dx.doi.org/10.1111/j.1468-5957.2010.02194.x	http://dx.doi.org/10.1111/j.1468-5957.2010.02194.x	PROPN
ajfa-8539	470	2	gue	gue	PROPN
ajfa-8539	470	3	,	,	PUNCT
ajfa-8539	470	4	p.	p.	NOUN
ajfa-8539	470	5	(	(	PUNCT
ajfa-8539	470	6	2014	2014	NUM
ajfa-8539	470	7	)	)	PUNCT
ajfa-8539	470	8	.	.	PUNCT
ajfa-8539	471	1	abnormal	abnormal	ADJ
ajfa-8539	471	2	audit	audit	NOUN
ajfa-8539	471	3	fees	fee	NOUN
ajfa-8539	471	4	and	and	CCONJ
ajfa-8539	471	5	audit	audit	NOUN
ajfa-8539	471	6	quality	quality	NOUN
ajfa-8539	471	7	:	:	PUNCT
ajfa-8539	471	8	the	the	DET
ajfa-8539	471	9	importance	importance	NOUN
ajfa-8539	471	10	of	of	ADP
ajfa-8539	471	11	considering	consider	VERB
ajfa-8539	471	12	managerial	managerial	ADJ
ajfa-8539	471	13	incentives	incentive	NOUN
ajfa-8539	471	14	in	in	ADP
ajfa-8539	471	15	tests	test	NOUN
ajfa-8539	471	16	of	of	ADP
ajfa-8539	471	17	earnings	earning	NOUN
ajfa-8539	471	18	management	management	NOUN
ajfa-8539	471	19	.	.	PUNCT
ajfa-8539	472	1	auditing	auditing	NOUN
ajfa-8539	472	2	:	:	PUNCT
ajfa-8539	472	3	a	a	DET
ajfa-8539	472	4	journal	journal	NOUN
ajfa-8539	472	5	of	of	ADP
ajfa-8539	472	6	practice	practice	NOUN
ajfa-8539	472	7	&	&	CCONJ
ajfa-8539	472	8	theory	theory	NOUN
ajfa-8539	472	9	,	,	PUNCT
ajfa-8539	472	10	33(1	33(1	NUM
ajfa-8539	472	11	)	)	PUNCT
ajfa-8539	472	12	,	,	PUNCT
ajfa-8539	472	13	117	117	NUM
ajfa-8539	472	14	-	-	SYM
ajfa-8539	472	15	138	138	NUM
ajfa-8539	472	16	.	.	PUNCT
ajfa-8539	473	1	http://dx.doi.org/10.2308/ajpt-50560	http://dx.doi.org/10.2308/ajpt-50560	PROPN
ajfa-8539	473	2	hamdan	hamdan	PROPN
ajfa-8539	473	3	,	,	PUNCT
ajfa-8539	473	4	&	&	CCONJ
ajfa-8539	473	5	musa	musa	PROPN
ajfa-8539	473	6	,	,	PUNCT
ajfa-8539	473	7	m.	m.	NOUN
ajfa-8539	473	8	(	(	PUNCT
ajfa-8539	473	9	2012	2012	NUM
ajfa-8539	473	10	.	.	PUNCT
ajfa-8539	474	1	audit	audit	NOUN
ajfa-8539	474	2	quality	quality	NOUN
ajfa-8539	474	3	in	in	ADP
ajfa-8539	474	4	jordan	jordan	PROPN
ajfa-8539	474	5	and	and	CCONJ
ajfa-8539	474	6	its	its	PRON
ajfa-8539	474	7	effect	effect	NOUN
ajfa-8539	474	8	on	on	ADP
ajfa-8539	474	9	earnings	earning	NOUN
ajfa-8539	474	10	quality	quality	NOUN
ajfa-8539	474	11	and	and	CCONJ
ajfa-8539	474	12	management	management	NOUN
ajfa-8539	474	13	.	.	PUNCT
ajfa-8539	475	1	arab	arab	PROPN
ajfa-8539	475	2	journal	journal	PROPN
ajfa-8539	475	3	of	of	ADP
ajfa-8539	475	4	accounting	accounting	NOUN
ajfa-8539	475	5	,	,	PUNCT
ajfa-8539	475	6	bahrain	bahrain	NOUN
ajfa-8539	475	7	,	,	PUNCT
ajfa-8539	475	8	158	158	NUM
ajfa-8539	475	9	-	-	SYM
ajfa-8539	475	10	181	181	NUM
ajfa-8539	475	11	.	.	PUNCT
ajfa-8539	476	1	asian	asian	ADJ
ajfa-8539	476	2	journal	journal	PROPN
ajfa-8539	476	3	of	of	ADP
ajfa-8539	476	4	finance	finance	PROPN
ajfa-8539	476	5	&	&	CCONJ
ajfa-8539	476	6	accounting	accounting	PROPN
ajfa-8539	476	7	issn	issn	PROPN
ajfa-8539	476	8	1946	1946	NUM
ajfa-8539	476	9	-	-	PUNCT
ajfa-8539	476	10	052x	052x	NOUN
ajfa-8539	476	11	2015	2015	NUM
ajfa-8539	476	12	,	,	PUNCT
ajfa-8539	476	13	vol	vol	NOUN
ajfa-8539	476	14	.	.	PROPN
ajfa-8539	476	15	7	7	NUM
ajfa-8539	476	16	,	,	PUNCT
ajfa-8539	476	17	no	no	INTJ
ajfa-8539	476	18	.	.	NOUN
ajfa-8539	476	19	2	2	NUM
ajfa-8539	476	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8539	476	21	279	279	NUM
ajfa-8539	476	22	hodge	hodge	PROPN
ajfa-8539	476	23	,	,	PUNCT
ajfa-8539	476	24	f.	f.	PROPN
ajfa-8539	476	25	d.	d.	PROPN
ajfa-8539	476	26	(	(	PUNCT
ajfa-8539	476	27	2003	2003	NUM
ajfa-8539	476	28	)	)	PUNCT
ajfa-8539	476	29	.	.	PUNCT
ajfa-8539	477	1	investors	investor	NOUN
ajfa-8539	477	2	'	'	PART
ajfa-8539	477	3	perceptions	perception	NOUN
ajfa-8539	477	4	of	of	ADP
ajfa-8539	477	5	earnings	earning	NOUN
ajfa-8539	477	6	quality	quality	NOUN
ajfa-8539	477	7	,	,	PUNCT
ajfa-8539	477	8	auditor	auditor	NOUN
ajfa-8539	477	9	independence	independence	NOUN
ajfa-8539	477	10	,	,	PUNCT
ajfa-8539	477	11	and	and	CCONJ
ajfa-8539	477	12	the	the	DET
ajfa-8539	477	13	usefulness	usefulness	NOUN
ajfa-8539	477	14	of	of	ADP
ajfa-8539	477	15	audited	audit	VERB
ajfa-8539	477	16	financial	financial	ADJ
ajfa-8539	477	17	information	information	NOUN
ajfa-8539	477	18	,	,	PUNCT
ajfa-8539	477	19	accounting	accounting	NOUN
ajfa-8539	477	20	horizons	horizon	NOUN
ajfa-8539	477	21	.	.	PUNCT
ajfa-8539	478	1	academic	academic	ADJ
ajfa-8539	478	2	journal	journal	NOUN
ajfa-8539	478	3	,	,	PUNCT
ajfa-8539	478	4	17(3	17(3	NUM
ajfa-8539	478	5	)	)	PUNCT
ajfa-8539	478	6	,	,	PUNCT
ajfa-8539	478	7	37	37	NUM
ajfa-8539	478	8	-	-	SYM
ajfa-8539	478	9	48	48	NUM
ajfa-8539	478	10	.	.	PUNCT
ajfa-8539	479	1	http://dx.doi.org/10.2308/acch.2003.17.s-1.37	http://dx.doi.org/10.2308/acch.2003.17.s-1.37	PROPN
ajfa-8539	479	2	international	international	PROPN
ajfa-8539	479	3	federation	federation	PROPN
ajfa-8539	479	4	of	of	ADP
ajfa-8539	479	5	accounting	accounting	PROPN
ajfa-8539	479	6	(	(	PUNCT
ajfa-8539	479	7	ifac	ifac	NOUN
ajfa-8539	479	8	)	)	PUNCT
ajfa-8539	479	9	.	.	PUNCT
ajfa-8539	480	1	(	(	PUNCT
ajfa-8539	480	2	2oo7	2oo7	NUM
ajfa-8539	480	3	)	)	PUNCT
ajfa-8539	480	4	.	.	PUNCT
ajfa-8539	481	1	tone	tone	NOUN
ajfa-8539	481	2	at	at	ADP
ajfa-8539	481	3	the	the	DET
ajfa-8539	481	4	top	top	ADJ
ajfa-8539	481	5	and	and	CCONJ
ajfa-8539	481	6	audit	audit	NOUN
ajfa-8539	481	7	quality	quality	NOUN
ajfa-8539	481	8	:	:	PUNCT
ajfa-8539	481	9	forum	forum	NOUN
ajfa-8539	481	10	of	of	ADP
ajfa-8539	481	11	firms	firm	NOUN
ajfa-8539	481	12	,	,	PUNCT
ajfa-8539	481	13	available	available	ADJ
ajfa-8539	481	14	at	at	ADP
ajfa-8539	481	15	:	:	PUNCT
ajfa-8539	481	16	www.ifac.org	www.ifac.org	PROPN
ajfa-8539	481	17	.	.	PUNCT
ajfa-8539	482	1	krishnan	krishnan	PROPN
ajfa-8539	482	2	,	,	PUNCT
ajfa-8539	482	3	g.	g.	PROPN
ajfa-8539	482	4	v.	v.	PROPN
ajfa-8539	482	5	(	(	PUNCT
ajfa-8539	482	6	2003	2003	NUM
ajfa-8539	482	7	)	)	PUNCT
ajfa-8539	482	8	.	.	PUNCT
ajfa-8539	483	1	audit	audit	NOUN
ajfa-8539	483	2	quality	quality	NOUN
ajfa-8539	483	3	and	and	CCONJ
ajfa-8539	483	4	the	the	DET
ajfa-8539	483	5	pricing	pricing	NOUN
ajfa-8539	483	6	of	of	ADP
ajfa-8539	483	7	discretionary	discretionary	ADJ
ajfa-8539	483	8	accruals	accrual	NOUN
ajfa-8539	483	9	.	.	PUNCT
ajfa-8539	484	1	auditing	auditing	NOUN
ajfa-8539	484	2	:	:	PUNCT
ajfa-8539	484	3	a	a	DET
ajfa-8539	484	4	journal	journal	NOUN
ajfa-8539	484	5	of	of	ADP
ajfa-8539	484	6	practice	practice	NOUN
ajfa-8539	484	7	&	&	CCONJ
ajfa-8539	484	8	theory	theory	NOUN
ajfa-8539	484	9	,	,	PUNCT
ajfa-8539	484	10	22	22	NUM
ajfa-8539	484	11	,	,	PUNCT
ajfa-8539	484	12	109	109	NUM
ajfa-8539	484	13	-	-	SYM
ajfa-8539	484	14	126	126	NUM
ajfa-8539	484	15	.	.	PUNCT
ajfa-8539	485	1	http://dx.doi.org/10.2308/aud.2003.22.1.109	http://dx.doi.org/10.2308/aud.2003.22.1.109	VERB
ajfa-8539	485	2	lennox	lennox	NOUN
ajfa-8539	485	3	,	,	PUNCT
ajfa-8539	485	4	c.	c.	PROPN
ajfa-8539	485	5	(	(	PUNCT
ajfa-8539	485	6	1999	1999	NUM
ajfa-8539	485	7	)	)	PUNCT
ajfa-8539	485	8	.	.	PUNCT
ajfa-8539	485	9	are	be	AUX
ajfa-8539	485	10	large	large	ADJ
ajfa-8539	485	11	auditors	auditor	NOUN
ajfa-8539	485	12	more	more	ADV
ajfa-8539	485	13	accurate	accurate	ADJ
ajfa-8539	485	14	than	than	ADP
ajfa-8539	485	15	small	small	ADJ
ajfa-8539	485	16	auditors	auditor	NOUN
ajfa-8539	485	17	?	?	PUNCT
ajfa-8539	485	18	.	.	PUNCT
ajfa-8539	486	1	accounting	accounting	NOUN
ajfa-8539	486	2	and	and	CCONJ
ajfa-8539	486	3	business	business	NOUN
ajfa-8539	486	4	research	research	NOUN
ajfa-8539	486	5	,	,	PUNCT
ajfa-8539	486	6	29(3	29(3	NUM
ajfa-8539	486	7	)	)	PUNCT
ajfa-8539	486	8	,	,	PUNCT
ajfa-8539	486	9	217–227	217–227	NUM
ajfa-8539	486	10	.	.	PUNCT
ajfa-8539	487	1	http://dx.doi.org/10.1080/00014788.1999.9729582	http://dx.doi.org/10.1080/00014788.1999.9729582	NOUN
ajfa-8539	487	2	leuz	leuz	NOUN
ajfa-8539	487	3	,	,	PUNCT
ajfa-8539	487	4	c.	c.	NOUN
ajfa-8539	487	5	,	,	PUNCT
ajfa-8539	487	6	nanda	nanda	PROPN
ajfa-8539	487	7	,	,	PUNCT
ajfa-8539	487	8	d.	d.	PROPN
ajfa-8539	487	9	,	,	PUNCT
ajfa-8539	487	10	&	&	CCONJ
ajfa-8539	487	11	wysocki	wysocki	PROPN
ajfa-8539	487	12	,	,	PUNCT
ajfa-8539	487	13	p.	p.	NOUN
ajfa-8539	487	14	(	(	PUNCT
ajfa-8539	487	15	2003	2003	NUM
ajfa-8539	487	16	)	)	PUNCT
ajfa-8539	487	17	.	.	PUNCT
ajfa-8539	488	1	earnings	earning	NOUN
ajfa-8539	488	2	management	management	NOUN
ajfa-8539	488	3	and	and	CCONJ
ajfa-8539	488	4	investor	investor	NOUN
ajfa-8539	488	5	's	's	PART
ajfa-8539	488	6	protection	protection	NOUN
ajfa-8539	488	7	:	:	PUNCT
ajfa-8539	488	8	an	an	DET
ajfa-8539	488	9	international	international	ADJ
ajfa-8539	488	10	comparison	comparison	NOUN
ajfa-8539	488	11	.	.	PUNCT
ajfa-8539	489	1	journal	journal	NOUN
ajfa-8539	489	2	of	of	ADP
ajfa-8539	489	3	financial	financial	ADJ
ajfa-8539	489	4	economics	economic	NOUN
ajfa-8539	489	5	,	,	PUNCT
ajfa-8539	489	6	69(3	69(3	NUM
ajfa-8539	489	7	)	)	PUNCT
ajfa-8539	489	8	,	,	PUNCT
ajfa-8539	489	9	505	505	NUM
ajfa-8539	489	10	-	-	SYM
ajfa-8539	489	11	527	527	NUM
ajfa-8539	489	12	.	.	PUNCT
ajfa-8539	490	1	http://dx.doi.org/10.1016/s0304-405x(03)00121-1	http://dx.doi.org/10.1016/s0304-405x(03)00121-1	DET
ajfa-8539	490	2	li	li	PROPN
ajfa-8539	490	3	.	.	PROPN
ajfa-8539	490	4	,	,	PUNCT
ajfa-8539	490	5	f.	f.	PROPN
ajfa-8539	490	6	,	,	PUNCT
ajfa-8539	490	7	abeysekera	abeysekera	NOUN
ajfa-8539	490	8	,	,	PUNCT
ajfa-8539	490	9	i.	i.	PROPN
ajfa-8539	490	10	,	,	PUNCT
ajfa-8539	490	11	&	&	CCONJ
ajfa-8539	490	12	ma	ma	PROPN
ajfa-8539	490	13	,	,	PUNCT
ajfa-8539	490	14	s.	s.	PROPN
ajfa-8539	490	15	(	(	PUNCT
ajfa-8539	490	16	2014	2014	NUM
ajfa-8539	490	17	)	)	PUNCT
ajfa-8539	490	18	.	.	PUNCT
ajfa-8539	491	1	the	the	DET
ajfa-8539	491	2	effect	effect	NOUN
ajfa-8539	491	3	of	of	ADP
ajfa-8539	491	4	financial	financial	ADJ
ajfa-8539	491	5	status	status	NOUN
ajfa-8539	491	6	on	on	ADP
ajfa-8539	491	7	earnings	earning	NOUN
ajfa-8539	491	8	quality	quality	NOUN
ajfa-8539	491	9	of	of	ADP
ajfa-8539	491	10	chinese	chinese	ADJ
ajfa-8539	491	11	-	-	PUNCT
ajfa-8539	491	12	listed	list	VERB
ajfa-8539	491	13	firms	firm	NOUN
ajfa-8539	491	14	.	.	PUNCT
ajfa-8539	492	1	journal	journal	PROPN
ajfa-8539	492	2	of	of	ADP
ajfa-8539	492	3	asia	asia	PROPN
ajfa-8539	492	4	-	-	PUNCT
ajfa-8539	492	5	pacific	pacific	PROPN
ajfa-8539	492	6	business	business	NOUN
ajfa-8539	492	7	,	,	PUNCT
ajfa-8539	492	8	15(2	15(2	NUM
ajfa-8539	492	9	)	)	PUNCT
ajfa-8539	492	10	,	,	PUNCT
ajfa-8539	492	11	4	4	NUM
ajfa-8539	492	12	-	-	SYM
ajfa-8539	492	13	26	26	NUM
ajfa-8539	492	14	.	.	PUNCT
ajfa-8539	493	1	http://dx.doi.org/10.1080/10599231.2014.872963	http://dx.doi.org/10.1080/10599231.2014.872963	VERB
ajfa-8539	493	2	libby	libby	PROPN
ajfa-8539	493	3	,	,	PUNCT
ajfa-8539	493	4	r.	r.	PROPN
ajfa-8539	493	5	,	,	PUNCT
ajfa-8539	493	6	and	and	CCONJ
ajfa-8539	493	7	luft	luft	PROPN
ajfa-8539	493	8	,	,	PUNCT
ajfa-8539	493	9	j.	j.	PROPN
ajfa-8539	493	10	(	(	PUNCT
ajfa-8539	493	11	1993	1993	NUM
ajfa-8539	493	12	)	)	PUNCT
ajfa-8539	493	13	.	.	PUNCT
ajfa-8539	494	1	determinants	determinant	NOUN
ajfa-8539	494	2	of	of	ADP
ajfa-8539	494	3	judgment	judgment	NOUN
ajfa-8539	494	4	performance	performance	NOUN
ajfa-8539	494	5	in	in	ADP
ajfa-8539	494	6	accounting	accounting	NOUN
ajfa-8539	494	7	setting	setting	NOUN
ajfa-8539	494	8	:	:	PUNCT
ajfa-8539	494	9	ability	ability	NOUN
ajfa-8539	494	10	,	,	PUNCT
ajfa-8539	494	11	knowledge	knowledge	NOUN
ajfa-8539	494	12	,	,	PUNCT
ajfa-8539	494	13	motivation	motivation	NOUN
ajfa-8539	494	14	,	,	PUNCT
ajfa-8539	494	15	and	and	CCONJ
ajfa-8539	494	16	environment	environment	NOUN
ajfa-8539	494	17	,	,	PUNCT
ajfa-8539	494	18	accounting	accounting	NOUN
ajfa-8539	494	19	.	.	PUNCT
ajfa-8539	495	1	organization	organization	NOUN
ajfa-8539	495	2	and	and	CCONJ
ajfa-8539	495	3	society	society	NOUN
ajfa-8539	495	4	,	,	PUNCT
ajfa-8539	495	5	18	18	NUM
ajfa-8539	495	6	,	,	PUNCT
ajfa-8539	495	7	425	425	NUM
ajfa-8539	495	8	-	-	SYM
ajfa-8539	495	9	450	450	NUM
ajfa-8539	495	10	.	.	PUNCT
ajfa-8539	496	1	http://dx.doi.org/10.1016/0361-3682(93)90040-d	http://dx.doi.org/10.1016/0361-3682(93)90040-d	PROPN
ajfa-8539	496	2	lo	lo	PROPN
ajfa-8539	496	3	,	,	PUNCT
ajfa-8539	496	4	k.	k.	PROPN
ajfa-8539	496	5	(	(	PUNCT
ajfa-8539	496	6	2007	2007	NUM
ajfa-8539	496	7	)	)	PUNCT
ajfa-8539	496	8	.	.	PUNCT
ajfa-8539	497	1	earnings	earning	NOUN
ajfa-8539	497	2	management	management	NOUN
ajfa-8539	497	3	and	and	CCONJ
ajfa-8539	497	4	earnings	earning	NOUN
ajfa-8539	497	5	quality	quality	NOUN
ajfa-8539	497	6	,	,	PUNCT
ajfa-8539	497	7	working	working	NOUN
ajfa-8539	497	8	paper	paper	NOUN
ajfa-8539	497	9	,	,	PUNCT
ajfa-8539	497	10	sauder	sauder	NOUN
ajfa-8539	497	11	school	school	NOUN
ajfa-8539	497	12	of	of	ADP
ajfa-8539	497	13	business	business	NOUN
ajfa-8539	497	14	,	,	PUNCT
ajfa-8539	497	15	the	the	DET
ajfa-8539	497	16	university	university	NOUN
ajfa-8539	497	17	of	of	ADP
ajfa-8539	497	18	british	british	PROPN
ajfa-8539	497	19	columbia	columbia	PROPN
ajfa-8539	497	20	,	,	PUNCT
ajfa-8539	497	21	available	available	ADJ
ajfa-8539	497	22	on	on	ADP
ajfa-8539	497	23	line	line	NOUN
ajfa-8539	497	24	at	at	ADP
ajfa-8539	497	25	:	:	PUNCT
ajfa-8539	497	26	www.ssrn	www.ssrn	NUM
ajfa-8539	497	27	electronic	electronic	ADJ
ajfa-8539	497	28	library	library	NOUN
ajfa-8539	497	29	.	.	PUNCT
ajfa-8539	498	1	mahadi	mahadi	NOUN
ajfa-8539	498	2	,	,	PUNCT
ajfa-8539	498	3	s.	s.	PROPN
ajfa-8539	498	4	,	,	PUNCT
ajfa-8539	498	5	hashem	hashem	PROPN
ajfa-8539	498	6	,	,	PUNCT
ajfa-8539	498	7	v.	v.	ADV
ajfa-8539	498	8	,	,	PUNCT
ajfa-8539	498	9	and	and	CCONJ
ajfa-8539	498	10	mohamed	mohamed	PROPN
ajfa-8539	498	11	,	,	PUNCT
ajfa-8539	498	12	h.	h.	PROPN
ajfa-8539	498	13	(	(	PUNCT
ajfa-8539	498	14	2012	2012	NUM
ajfa-8539	498	15	)	)	PUNCT
ajfa-8539	498	16	.	.	PUNCT
ajfa-8539	499	1	a	a	DET
ajfa-8539	499	2	study	study	NOUN
ajfa-8539	499	3	of	of	ADP
ajfa-8539	499	4	earning	earn	VERB
ajfa-8539	499	5	quality	quality	NOUN
ajfa-8539	499	6	and	and	CCONJ
ajfa-8539	499	7	return	return	NOUN
ajfa-8539	499	8	of	of	ADP
ajfa-8539	499	9	shares	share	NOUN
ajfa-8539	499	10	:	:	PUNCT
ajfa-8539	499	11	an	an	DET
ajfa-8539	499	12	iranian	iranian	ADJ
ajfa-8539	499	13	-	-	PUNCT
ajfa-8539	499	14	perspective	perspective	NOUN
ajfa-8539	499	15	.	.	PUNCT
ajfa-8539	500	1	african	african	ADJ
ajfa-8539	500	2	journal	journal	PROPN
ajfa-8539	500	3	of	of	ADP
ajfa-8539	500	4	business	business	NOUN
ajfa-8539	500	5	management	management	NOUN
ajfa-8539	500	6	,	,	PUNCT
ajfa-8539	500	7	6(30	6(30	NUM
ajfa-8539	500	8	)	)	PUNCT
ajfa-8539	500	9	,	,	PUNCT
ajfa-8539	500	10	8948	8948	NUM
ajfa-8539	500	11	-	-	SYM
ajfa-8539	500	12	8956	8956	NUM
ajfa-8539	500	13	.	.	PUNCT
ajfa-8539	501	1	http://dx.doi.org/10.5897/ajbm10.603	http://dx.doi.org/10.5897/ajbm10.603	PROPN
ajfa-8539	501	2	mahmud	mahmud	PROPN
ajfa-8539	501	3	,	,	PUNCT
ajfa-8539	501	4	r.	r.	PROPN
ajfa-8539	501	5	,	,	PUNCT
ajfa-8539	501	6	ibrahim	ibrahim	PROPN
ajfa-8539	501	7	,	,	PUNCT
ajfa-8539	501	8	m.	m.	PROPN
ajfa-8539	501	9	k.	k.	PROPN
ajfa-8539	501	10	,	,	PUNCT
ajfa-8539	501	11	&	&	CCONJ
ajfa-8539	501	12	pok	pok	PROPN
ajfa-8539	501	13	,	,	PUNCT
ajfa-8539	501	14	w.	w.	PROPN
ajfa-8539	501	15	c.	c.	PROPN
ajfa-8539	501	16	(	(	PUNCT
ajfa-8539	501	17	2011	2011	NUM
ajfa-8539	501	18	)	)	PUNCT
ajfa-8539	501	19	.	.	PUNCT
ajfa-8539	502	1	earnings	earning	NOUN
ajfa-8539	502	2	quality	quality	NOUN
ajfa-8539	502	3	attributes	attribute	NOUN
ajfa-8539	502	4	and	and	CCONJ
ajfa-8539	502	5	performance	performance	NOUN
ajfa-8539	502	6	of	of	ADP
ajfa-8539	502	7	malaysian	malaysian	ADJ
ajfa-8539	502	8	public	public	ADJ
ajfa-8539	502	9	listed	list	VERB
ajfa-8539	502	10	firms	firm	NOUN
ajfa-8539	502	11	at	at	ADP
ajfa-8539	502	12	(	(	PUNCT
ajfa-8539	502	13	ssrn	ssrn	PROPN
ajfa-8539	502	14	)	)	PUNCT
ajfa-8539	502	15	,	,	PUNCT
ajfa-8539	502	16	social	social	ADJ
ajfa-8539	502	17	science	science	NOUN
ajfa-8539	502	18	research	research	NOUN
ajfa-8539	502	19	network	network	NOUN
ajfa-8539	502	20	,	,	PUNCT
ajfa-8539	502	21	new	new	PROPN
ajfa-8539	502	22	york	york	PROPN
ajfa-8539	502	23	,	,	PUNCT
ajfa-8539	502	24	usa	usa	PROPN
ajfa-8539	502	25	.	.	PROPN
ajfa-8539	502	26	mostahi	mostahi	PROPN
ajfa-8539	502	27	,	,	PUNCT
ajfa-8539	502	28	s.	s.	PROPN
ajfa-8539	502	29	m.	m.	PROPN
ajfa-8539	502	30	(	(	PUNCT
ajfa-8539	502	31	2014	2014	NUM
ajfa-8539	502	32	)	)	PUNCT
ajfa-8539	502	33	.	.	PUNCT
ajfa-8539	503	1	analysis	analysis	NOUN
ajfa-8539	503	2	of	of	ADP
ajfa-8539	503	3	the	the	DET
ajfa-8539	503	4	relationship	relationship	NOUN
ajfa-8539	503	5	between	between	ADP
ajfa-8539	503	6	auditor	auditor	NOUN
ajfa-8539	503	7	's	's	PART
ajfa-8539	503	8	turnover	turnover	NOUN
ajfa-8539	503	9	and	and	CCONJ
ajfa-8539	503	10	audit	audit	NOUN
ajfa-8539	503	11	quality	quality	NOUN
ajfa-8539	503	12	and	and	CCONJ
ajfa-8539	503	13	it	it	PRON
ajfa-8539	503	14	's	be	AUX
ajfa-8539	503	15	reflection	reflection	NOUN
ajfa-8539	503	16	on	on	ADP
ajfa-8539	503	17	auditor	auditor	NOUN
ajfa-8539	503	18	's	's	PART
ajfa-8539	503	19	opinion	opinion	NOUN
ajfa-8539	503	20	.	.	PUNCT
ajfa-8539	504	1	islamic	islamic	PROPN
ajfa-8539	504	2	university	university	PROPN
ajfa-8539	504	3	journal	journal	NOUN
ajfa-8539	504	4	of	of	ADP
ajfa-8539	504	5	economics	economic	NOUN
ajfa-8539	504	6	and	and	CCONJ
ajfa-8539	504	7	managerial	managerial	ADJ
ajfa-8539	504	8	studies	study	NOUN
ajfa-8539	504	9	,	,	PUNCT
ajfa-8539	504	10	22(2	22(2	NUM
ajfa-8539	504	11	)	)	PUNCT
ajfa-8539	504	12	,	,	PUNCT
ajfa-8539	504	13	231	231	NUM
ajfa-8539	504	14	-	-	SYM
ajfa-8539	504	15	261	261	NUM
ajfa-8539	504	16	.	.	PUNCT
ajfa-8539	505	1	http://dx.doi.org/10.2308/accr-50198	http://dx.doi.org/10.2308/accr-50198	PROPN
ajfa-8539	505	2	penman	penman	PROPN
ajfa-8539	505	3	,	,	PUNCT
ajfa-8539	505	4	s	s	PROPN
ajfa-8539	505	5	h.	h.	PROPN
ajfa-8539	505	6	(	(	PUNCT
ajfa-8539	505	7	2003	2003	NUM
ajfa-8539	505	8	)	)	PUNCT
ajfa-8539	505	9	.	.	PUNCT
ajfa-8539	506	1	the	the	DET
ajfa-8539	506	2	quality	quality	NOUN
ajfa-8539	506	3	of	of	ADP
ajfa-8539	506	4	financial	financial	ADJ
ajfa-8539	506	5	statements	statement	NOUN
ajfa-8539	506	6	:	:	PUNCT
ajfa-8539	506	7	perspectives	perspective	NOUN
ajfa-8539	506	8	from	from	ADP
ajfa-8539	506	9	the	the	DET
ajfa-8539	506	10	recent	recent	ADJ
ajfa-8539	506	11	stock	stock	NOUN
ajfa-8539	506	12	market	market	NOUN
ajfa-8539	506	13	bubble	bubble	NOUN
ajfa-8539	506	14	.	.	PUNCT
ajfa-8539	507	1	accounting	accounting	NOUN
ajfa-8539	507	2	horizons	horizon	NOUN
ajfa-8539	507	3	,	,	PUNCT
ajfa-8539	507	4	9(2	9(2	NUM
ajfa-8539	507	5	)	)	PUNCT
ajfa-8539	507	6	,	,	PUNCT
ajfa-8539	507	7	supplement	supplement	NOUN
ajfa-8539	507	8	,	,	PUNCT
ajfa-8539	507	9	77	77	NUM
ajfa-8539	507	10	-	-	SYM
ajfa-8539	507	11	96	96	NUM
ajfa-8539	507	12	.	.	PUNCT
ajfa-8539	508	1	http://dx.doi.org/10.2139/ssrn.319262	http://dx.doi.org/10.2139/ssrn.319262	PUNCT
ajfa-8539	508	2	penman	penman	PROPN
ajfa-8539	508	3	,	,	PUNCT
ajfa-8539	508	4	s.	s.	PROPN
ajfa-8539	508	5	(	(	PUNCT
ajfa-8539	508	6	2001	2001	NUM
ajfa-8539	508	7	)	)	PUNCT
ajfa-8539	508	8	.	.	PUNCT
ajfa-8539	509	1	financial	financial	ADJ
ajfa-8539	509	2	statement	statement	NOUN
ajfa-8539	509	3	analysis	analysis	NOUN
ajfa-8539	509	4	and	and	CCONJ
ajfa-8539	509	5	security	security	NOUN
ajfa-8539	509	6	valuation	valuation	NOUN
ajfa-8539	509	7	,	,	PUNCT
ajfa-8539	509	8	new	new	PROPN
ajfa-8539	509	9	york	york	PROPN
ajfa-8539	509	10	,	,	PUNCT
ajfa-8539	509	11	mcgraw	mcgraw	PROPN
ajfa-8539	509	12	-	-	PUNCT
ajfa-8539	509	13	hill	hill	PROPN
ajfa-8539	509	14	/	/	SYM
ajfa-8539	509	15	irwin	irwin	PROPN
ajfa-8539	509	16	.	.	PUNCT
ajfa-8539	510	1	perotti	perotti	PROPN
ajfa-8539	510	2	,	,	PUNCT
ajfa-8539	510	3	p.	p.	PROPN
ajfa-8539	510	4	,	,	PUNCT
ajfa-8539	510	5	&	&	CCONJ
ajfa-8539	510	6	wagnhofer	wagnhofer	VERB
ajfa-8539	510	7	,	,	PUNCT
ajfa-8539	510	8	a.(2014).earnings	a.(2014).earnings	ADJ
ajfa-8539	510	9	quality	quality	NOUN
ajfa-8539	510	10	measures	measure	NOUN
ajfa-8539	510	11	and	and	CCONJ
ajfa-8539	510	12	excess	excess	ADJ
ajfa-8539	510	13	returns	return	NOUN
ajfa-8539	510	14	.	.	PUNCT
ajfa-8539	511	1	journal	journal	NOUN
ajfa-8539	511	2	of	of	ADP
ajfa-8539	511	3	business	business	PROPN
ajfa-8539	511	4	finance&accounting	finance&accounting	PROPN
ajfa-8539	511	5	,	,	PUNCT
ajfa-8539	511	6	41(5)&(6	41(5)&(6	NOUN
ajfa-8539	511	7	)	)	PUNCT
ajfa-8539	511	8	,	,	PUNCT
ajfa-8539	511	9	545	545	NUM
ajfa-8539	511	10	-	-	SYM
ajfa-8539	511	11	551	551	NUM
ajfa-8539	511	12	.	.	PUNCT
ajfa-8539	512	1	asian	asian	ADJ
ajfa-8539	512	2	journal	journal	PROPN
ajfa-8539	512	3	of	of	ADP
ajfa-8539	512	4	finance	finance	PROPN
ajfa-8539	512	5	&	&	CCONJ
ajfa-8539	512	6	accounting	accounting	PROPN
ajfa-8539	512	7	issn	issn	PROPN
ajfa-8539	512	8	1946	1946	NUM
ajfa-8539	512	9	-	-	PUNCT
ajfa-8539	512	10	052x	052x	NOUN
ajfa-8539	512	11	2015	2015	NUM
ajfa-8539	512	12	,	,	PUNCT
ajfa-8539	512	13	vol	vol	NOUN
ajfa-8539	512	14	.	.	PROPN
ajfa-8539	512	15	7	7	NUM
ajfa-8539	512	16	,	,	PUNCT
ajfa-8539	512	17	no	no	INTJ
ajfa-8539	512	18	.	.	NOUN
ajfa-8539	512	19	2	2	NUM
ajfa-8539	512	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-8539	512	21	280	280	NUM
ajfa-8539	512	22	richardson	richardson	PROPN
ajfa-8539	512	23	,	,	PUNCT
ajfa-8539	512	24	s.	s.	PROPN
ajfa-8539	512	25	,	,	PUNCT
ajfa-8539	512	26	sloan	sloan	PROPN
ajfa-8539	512	27	,	,	PUNCT
ajfa-8539	512	28	r.	r.	PROPN
ajfa-8539	512	29	,	,	PUNCT
ajfa-8539	512	30	sulaiman	sulaiman	PROPN
ajfa-8539	512	31	,	,	PUNCT
ajfa-8539	512	32	m.	m.	NOUN
ajfa-8539	512	33	,	,	PUNCT
ajfa-8539	512	34	&	&	CCONJ
ajfa-8539	512	35	tuna	tuna	PROPN
ajfa-8539	512	36	,	,	PUNCT
ajfa-8539	512	37	i.	i.	NOUN
ajfa-8539	512	38	(	(	PUNCT
ajfa-8539	512	39	2005	2005	NUM
ajfa-8539	512	40	)	)	PUNCT
ajfa-8539	512	41	.	.	PUNCT
ajfa-8539	513	1	accrual	accrual	ADJ
ajfa-8539	513	2	reliability	reliability	NOUN
ajfa-8539	513	3	,	,	PUNCT
ajfa-8539	513	4	earnings	earning	NOUN
ajfa-8539	513	5	persistence	persistence	NOUN
ajfa-8539	513	6	and	and	CCONJ
ajfa-8539	513	7	stock	stock	NOUN
ajfa-8539	513	8	prices	price	NOUN
ajfa-8539	513	9	.	.	PUNCT
ajfa-8539	514	1	journal	journal	NOUN
ajfa-8539	514	2	of	of	ADP
ajfa-8539	514	3	accounting	accounting	NOUN
ajfa-8539	514	4	and	and	CCONJ
ajfa-8539	514	5	economics	economic	NOUN
ajfa-8539	514	6	,	,	PUNCT
ajfa-8539	514	7	39(3	39(3	NUM
ajfa-8539	514	8	)	)	PUNCT
ajfa-8539	514	9	,	,	PUNCT
ajfa-8539	514	10	473	473	NUM
ajfa-8539	514	11	-	-	SYM
ajfa-8539	514	12	485	485	NUM
ajfa-8539	514	13	.	.	PUNCT
ajfa-8539	515	1	http://dx.doi.org/10.1016/j.jacceco.2005.04.005	http://dx.doi.org/10.1016/j.jacceco.2005.04.005	PROPN
ajfa-8539	515	2	schipper	schipper	PROPN
ajfa-8539	515	3	,	,	PUNCT
ajfa-8539	515	4	a.	a.	PROPN
ajfa-8539	515	5	,	,	PUNCT
ajfa-8539	515	6	&	&	CCONJ
ajfa-8539	515	7	vincent	vincent	PROPN
ajfa-8539	515	8	,	,	PUNCT
ajfa-8539	515	9	l.	l.	PROPN
ajfa-8539	515	10	(	(	PUNCT
ajfa-8539	515	11	2003	2003	NUM
ajfa-8539	515	12	)	)	PUNCT
ajfa-8539	515	13	.	.	PUNCT
ajfa-8539	516	1	earnings	earning	NOUN
ajfa-8539	516	2	quality	quality	NOUN
ajfa-8539	516	3	,	,	PUNCT
ajfa-8539	516	4	accounting	accounting	NOUN
ajfa-8539	516	5	horizons	horizon	NOUN
ajfa-8539	516	6	,	,	PUNCT
ajfa-8539	516	7	supplement	supplement	NOUN
ajfa-8539	516	8	,	,	PUNCT
ajfa-8539	516	9	97	97	NUM
ajfa-8539	516	10	-	-	SYM
ajfa-8539	516	11	110	110	NUM
ajfa-8539	516	12	.	.	PUNCT
ajfa-8539	517	1	http://dx.doi.org/10.2308/acch.2003.17.s-1.97	http://dx.doi.org/10.2308/acch.2003.17.s-1.97	PROPN
ajfa-8539	517	2	scott	scott	PROPN
ajfa-8539	517	3	,	,	PUNCT
ajfa-8539	517	4	b.	b.	PROPN
ajfa-8539	517	5	,	,	PUNCT
ajfa-8539	517	6	&	&	CCONJ
ajfa-8539	517	7	pitman	pitman	PROPN
ajfa-8539	517	8	,	,	PUNCT
ajfa-8539	517	9	m.	m.	NOUN
ajfa-8539	517	10	(	(	PUNCT
ajfa-8539	517	11	2005	2005	NUM
ajfa-8539	517	12	)	)	PUNCT
ajfa-8539	517	13	.	.	PUNCT
ajfa-8539	518	1	auditors	auditor	NOUN
ajfa-8539	518	2	and	and	CCONJ
ajfa-8539	518	3	earnings	earning	NOUN
ajfa-8539	518	4	management	management	NOUN
ajfa-8539	518	5	,	,	PUNCT
ajfa-8539	518	6	available	available	ADJ
ajfa-8539	518	7	on	on	ADP
ajfa-8539	518	8	line	line	NOUN
ajfa-8539	518	9	at	at	ADP
ajfa-8539	518	10	:	:	PUNCT
ajfa-8539	518	11	www.nysscpa.org	www.nysscpa.org	PROPN
ajfa-8539	518	12	.	.	PUNCT
ajfa-8539	519	1	sloan	sloan	PROPN
ajfa-8539	519	2	,	,	PUNCT
ajfa-8539	519	3	r.	r.	PROPN
ajfa-8539	519	4	(	(	PUNCT
ajfa-8539	519	5	1996	1996	NUM
ajfa-8539	519	6	)	)	PUNCT
ajfa-8539	519	7	.	.	PUNCT
ajfa-8539	520	1	do	do	AUX
ajfa-8539	520	2	stock	stock	NOUN
ajfa-8539	520	3	prices	price	NOUN
ajfa-8539	520	4	fully	fully	ADV
ajfa-8539	520	5	reflect	reflect	VERB
ajfa-8539	520	6	information	information	NOUN
ajfa-8539	520	7	in	in	ADP
ajfa-8539	520	8	accrual	accrual	ADJ
ajfa-8539	520	9	and	and	CCONJ
ajfa-8539	520	10	cash	cash	NOUN
ajfa-8539	520	11	flows	flow	NOUN
ajfa-8539	520	12	about	about	ADP
ajfa-8539	520	13	future	future	ADJ
ajfa-8539	520	14	earnings	earning	NOUN
ajfa-8539	520	15	.	.	PUNCT
ajfa-8539	521	1	the	the	DET
ajfa-8539	521	2	accounting	accounting	NOUN
ajfa-8539	521	3	review	review	NOUN
ajfa-8539	521	4	,	,	PUNCT
ajfa-8539	521	5	7(3	7(3	NUM
ajfa-8539	521	6	)	)	PUNCT
ajfa-8539	521	7	,	,	PUNCT
ajfa-8539	521	8	289	289	NUM
ajfa-8539	521	9	-	-	SYM
ajfa-8539	521	10	315	315	NUM
ajfa-8539	521	11	.	.	PUNCT
ajfa-8539	522	1	tayer	tayer	NOUN
ajfa-8539	522	2	,	,	PUNCT
ajfa-8539	522	3	d.	d.	PROPN
ajfa-8539	522	4	h.	h.	PROPN
ajfa-8539	522	5	,	,	PUNCT
ajfa-8539	522	6	&	&	CCONJ
ajfa-8539	522	7	glezen	glezen	PROPN
ajfa-8539	522	8	,	,	PUNCT
ajfa-8539	522	9	w.	w.	PROPN
ajfa-8539	522	10	h.	h.	PROPN
ajfa-8539	522	11	(	(	PUNCT
ajfa-8539	522	12	1994	1994	NUM
ajfa-8539	522	13	)	)	PUNCT
ajfa-8539	522	14	.	.	PUNCT
ajfa-8539	523	1	auditor	auditor	NOUN
ajfa-8539	523	2	's	's	PART
ajfa-8539	523	3	legal	legal	ADJ
ajfa-8539	523	4	liability	liability	NOUN
ajfa-8539	523	5	towards	towards	ADP
ajfa-8539	523	6	the	the	DET
ajfa-8539	523	7	third	third	ADJ
ajfa-8539	523	8	party	party	NOUN
ajfa-8539	523	9	,	,	PUNCT
ajfa-8539	523	10	auditing	audit	VERB
ajfa-8539	523	11	integrated	integrate	VERB
ajfa-8539	523	12	concept	concept	NOUN
ajfa-8539	523	13	and	and	CCONJ
ajfa-8539	523	14	procedures	procedure	NOUN
ajfa-8539	523	15	,	,	PUNCT
ajfa-8539	523	16	sixth	sixth	ADJ
ajfa-8539	523	17	edition	edition	NOUN
ajfa-8539	523	18	,	,	PUNCT
ajfa-8539	523	19	145	145	NUM
ajfa-8539	523	20	-	-	SYM
ajfa-8539	523	21	151	151	NUM
ajfa-8539	523	22	.	.	PUNCT
ajfa-8539	524	1	tendeloo	tendeloo	PROPN
ajfa-8539	524	2	,	,	PUNCT
ajfa-8539	524	3	b.	b.	PROPN
ajfa-8539	524	4	(	(	PUNCT
ajfa-8539	524	5	2005	2005	NUM
ajfa-8539	524	6	)	)	PUNCT
ajfa-8539	524	7	.	.	PUNCT
ajfa-8539	525	1	earnings	earning	NOUN
ajfa-8539	525	2	management	management	NOUN
ajfa-8539	525	3	and	and	CCONJ
ajfa-8539	525	4	audit	audit	NOUN
ajfa-8539	525	5	quality	quality	NOUN
ajfa-8539	525	6	in	in	ADP
ajfa-8539	525	7	europe	europe	PROPN
ajfa-8539	525	8	:	:	PUNCT
ajfa-8539	525	9	evidence	evidence	NOUN
ajfa-8539	525	10	from	from	ADP
ajfa-8539	525	11	the	the	DET
ajfa-8539	525	12	private	private	ADJ
ajfa-8539	525	13	client	client	NOUN
ajfa-8539	525	14	segment	segment	NOUN
ajfa-8539	525	15	market	market	NOUN
ajfa-8539	525	16	.	.	PUNCT
ajfa-8539	526	1	european	european	ADJ
ajfa-8539	526	2	accounting	accounting	PROPN
ajfa-8539	526	3	review	review	PROPN
ajfa-8539	526	4	,	,	PUNCT
ajfa-8539	526	5	71(3	71(3	NUM
ajfa-8539	526	6	)	)	PUNCT
ajfa-8539	526	7	,	,	PUNCT
ajfa-8539	526	8	289	289	NUM
ajfa-8539	526	9	-	-	SYM
ajfa-8539	526	10	315	315	NUM
ajfa-8539	526	11	.	.	PUNCT
ajfa-8539	527	1	watts	watts	PROPN
ajfa-8539	527	2	,	,	PUNCT
ajfa-8539	527	3	r.	r.	PROPN
ajfa-8539	527	4	l.	l.	PROPN
ajfa-8539	527	5	,	,	PUNCT
ajfa-8539	527	6	and	and	CCONJ
ajfa-8539	527	7	zimmerman	zimmerman	PROPN
ajfa-8539	527	8	,	,	PUNCT
ajfa-8539	527	9	j.	j.	PROPN
ajfa-8539	527	10	l	l	PROPN
ajfa-8539	527	11	(	(	PUNCT
ajfa-8539	527	12	1986	1986	NUM
ajfa-8539	527	13	)	)	PUNCT
ajfa-8539	527	14	.	.	PUNCT
ajfa-8539	528	1	positive	positive	ADJ
ajfa-8539	528	2	accounting	accounting	NOUN
ajfa-8539	528	3	theory	theory	NOUN
ajfa-8539	528	4	,	,	PUNCT
ajfa-8539	528	5	englewood	englewood	PROPN
ajfa-8539	528	6	ciffs	ciffs	PROPN
ajfa-8539	528	7	,	,	PUNCT
ajfa-8539	528	8	n.j	n.j	PROPN
ajfa-8539	528	9	,	,	PUNCT
ajfa-8539	528	10	prentice	prentice	NOUN
ajfa-8539	528	11	-	-	PUNCT
ajfa-8539	528	12	hall	hall	NOUN
ajfa-8539	528	13	,	,	PUNCT
ajfa-8539	528	14	inc	inc	PROPN
ajfa-8539	528	15	.	.	PROPN
ajfa-8539	528	16	wuchun	wuchun	PROPN
ajfa-8539	528	17	,	,	PUNCT
ajfa-8539	528	18	c.	c.	PROPN
ajfa-8539	528	19	,	,	PUNCT
ajfa-8539	528	20	ling	ling	PROPN
ajfa-8539	528	21	,	,	PUNCT
ajfa-8539	528	22	l.	l.	PROPN
ajfa-8539	528	23	,	,	PUNCT
ajfa-8539	528	24	&	&	CCONJ
ajfa-8539	528	25	mikhail	mikhail	PROPN
ajfa-8539	528	26	,	,	PUNCT
ajfa-8539	528	27	p.	p.	NOUN
ajfa-8539	528	28	(	(	PUNCT
ajfa-8539	528	29	2011	2011	NUM
ajfa-8539	528	30	)	)	PUNCT
ajfa-8539	528	31	.	.	PUNCT
ajfa-8539	529	1	is	be	AUX
ajfa-8539	529	2	enhanced	enhance	VERB
ajfa-8539	529	3	audit	audit	NOUN
ajfa-8539	529	4	quality	quality	NOUN
ajfa-8539	529	5	associated	associate	VERB
ajfa-8539	529	6	with	with	ADP
ajfa-8539	529	7	greater	great	ADJ
ajfa-8539	529	8	real	real	ADJ
ajfa-8539	529	9	earning	earning	NOUN
ajfa-8539	529	10	management	management	NOUN
ajfa-8539	529	11	?	?	PUNCT
ajfa-8539	529	12	.	.	PUNCT
ajfa-8539	530	1	accounting	accounting	NOUN
ajfa-8539	530	2	horizons	horizon	NOUN
ajfa-8539	530	3	,	,	PUNCT
ajfa-8539	530	4	25(2	25(2	NUM
ajfa-8539	530	5	)	)	PUNCT
ajfa-8539	530	6	,	,	PUNCT
ajfa-8539	530	7	315	315	NUM
ajfa-8539	530	8	-	-	SYM
ajfa-8539	530	9	335	335	NUM
ajfa-8539	530	10	.	.	PUNCT