id sid tid token lemma pos issue-150 1 1 baltic baltic PROPN issue-150 1 2 journal journal PROPN issue-150 1 3 of of ADP issue-150 1 4 economic economic ADJ issue-150 1 5 studies study NOUN issue-150 1 6 93 93 NUM issue-150 1 7 vol vol NOUN issue-150 1 8 . . PROPN issue-150 2 1 2 2 NUM issue-150 2 2 , , PUNCT issue-150 2 3 no no INTJ issue-150 2 4 . . NOUN issue-150 2 5 5 5 NUM issue-150 2 6 , , PUNCT issue-150 2 7 2016 2016 NUM issue-150 2 8 corresponding correspond VERB issue-150 2 9 author author NOUN issue-150 2 10 : : PUNCT issue-150 2 11 1 1 NUM issue-150 2 12 department department NOUN issue-150 2 13 of of ADP issue-150 2 14 audit audit NOUN issue-150 2 15 , , PUNCT issue-150 2 16 national national PROPN issue-150 2 17 academy academy PROPN issue-150 2 18 of of ADP issue-150 2 19 statistics statistic NOUN issue-150 2 20 , , PUNCT issue-150 2 21 accounting accounting NOUN issue-150 2 22 and and CCONJ issue-150 2 23 auditing auditing NOUN issue-150 2 24 . . PUNCT issue-150 3 1 е-mail:stshylga@ukr.net е-mail:stshylga@ukr.net NOUN issue-150 3 2 2 2 NUM issue-150 3 3 department department NOUN issue-150 3 4 of of ADP issue-150 3 5 accounting accounting NOUN issue-150 3 6 , , PUNCT issue-150 3 7 taxation taxation NOUN issue-150 3 8 and and CCONJ issue-150 3 9 auditing auditing NOUN issue-150 3 10 , , PUNCT issue-150 3 11 chernihiv chernihiv PROPN issue-150 3 12 national national PROPN issue-150 3 13 university university PROPN issue-150 3 14 of of ADP issue-150 3 15 technology technology NOUN issue-150 3 16 . . PUNCT issue-150 4 1 е е X issue-150 4 2 - - NOUN issue-150 4 3 mail mail NOUN issue-150 4 4 : : PUNCT issue-150 4 5 yacherny@ukr.net yacherny@ukr.net PROPN issue-150 4 6 non non PROPN issue-150 4 7 - - ADJ issue-150 4 8 linearity linearity NOUN issue-150 4 9 of of ADP issue-150 4 10 audit audit NOUN issue-150 4 11 prices price NOUN issue-150 4 12 and and CCONJ issue-150 4 13 reputation reputation NOUN issue-150 4 14 in in ADP issue-150 4 15 developing develop VERB issue-150 4 16 countries country NOUN issue-150 4 17 : : PUNCT issue-150 4 18 shift shift VERB issue-150 4 19 to to ADP issue-150 4 20 or or CCONJ issue-150 4 21 from from ADP issue-150 4 22 ? ? PUNCT issue-150 5 1 svitlana svitlana PROPN issue-150 5 2 shulha1 shulha1 PROPN issue-150 5 3 national national PROPN issue-150 5 4 academy academy PROPN issue-150 5 5 of of ADP issue-150 5 6 statistics statistic NOUN issue-150 5 7 , , PUNCT issue-150 5 8 accounting accounting NOUN issue-150 5 9 and and CCONJ issue-150 5 10 auditing auditing NOUN issue-150 5 11 , , PUNCT issue-150 5 12 ukraine ukraine PROPN issue-150 5 13 iaroslav iaroslav PROPN issue-150 5 14 petrakov2 petrakov2 PROPN issue-150 5 15 chernihiv chernihiv PROPN issue-150 5 16 national national PROPN issue-150 5 17 university university PROPN issue-150 5 18 of of ADP issue-150 5 19 technology technology NOUN issue-150 5 20 , , PUNCT issue-150 5 21 ukraine ukraine PROPN issue-150 5 22 abstract abstract NOUN issue-150 5 23 . . PUNCT issue-150 6 1 the the DET issue-150 6 2 purpose purpose NOUN issue-150 6 3 of of ADP issue-150 6 4 the the DET issue-150 6 5 paper paper NOUN issue-150 6 6 is be AUX issue-150 6 7 to to PART issue-150 6 8 analyse analyse VERB issue-150 6 9 the the DET issue-150 6 10 origins origin NOUN issue-150 6 11 of of ADP issue-150 6 12 audit audit NOUN issue-150 6 13 prices price NOUN issue-150 6 14 non non ADJ issue-150 6 15 - - NOUN issue-150 6 16 linearity linearity ADJ issue-150 6 17 in in ADP issue-150 6 18 developing develop VERB issue-150 6 19 countries country NOUN issue-150 6 20 . . PUNCT issue-150 7 1 we we PRON issue-150 7 2 assume assume VERB issue-150 7 3 riskand riskand NOUN issue-150 7 4 industry industry NOUN issue-150 7 5 - - PUNCT issue-150 7 6 sensitiveness sensitiveness NOUN issue-150 7 7 of of ADP issue-150 7 8 audit audit NOUN issue-150 7 9 firms firm NOUN issue-150 7 10 there there ADV issue-150 7 11 due due ADP issue-150 7 12 to to ADP issue-150 7 13 the the DET issue-150 7 14 low low ADJ issue-150 7 15 institutional institutional ADJ issue-150 7 16 capacity capacity NOUN issue-150 7 17 , , PUNCT issue-150 7 18 weak weak ADJ issue-150 7 19 market market NOUN issue-150 7 20 forces force NOUN issue-150 7 21 development development NOUN issue-150 7 22 and and CCONJ issue-150 7 23 questionable questionable ADJ issue-150 7 24 both both DET issue-150 7 25 auditors auditor NOUN issue-150 7 26 and and CCONJ issue-150 7 27 clients client NOUN issue-150 7 28 ethical ethical ADJ issue-150 7 29 behaviour behaviour NOUN issue-150 7 30 affecting affect VERB issue-150 7 31 market market NOUN issue-150 7 32 sustainability sustainability NOUN issue-150 7 33 and and CCONJ issue-150 7 34 implying imply VERB issue-150 7 35 additional additional ADJ issue-150 7 36 challenges challenge NOUN issue-150 7 37 on on ADP issue-150 7 38 stakeholder stakeholder NOUN issue-150 7 39 confidence confidence NOUN issue-150 7 40 . . PUNCT issue-150 8 1 methodology methodology NOUN issue-150 8 2 . . PUNCT issue-150 9 1 we we PRON issue-150 9 2 combine combine VERB issue-150 9 3 economic economic ADJ issue-150 9 4 geography geography NOUN issue-150 9 5 approach approach NOUN issue-150 9 6 and and CCONJ issue-150 9 7 reputation reputation NOUN issue-150 9 8 - - PUNCT issue-150 9 9 averse averse ADJ issue-150 9 10 phenomenon phenomenon NOUN issue-150 9 11 to to PART issue-150 9 12 explain explain VERB issue-150 9 13 endogenous endogenous ADJ issue-150 9 14 volatility volatility NOUN issue-150 9 15 of of ADP issue-150 9 16 average average ADJ issue-150 9 17 audit audit NOUN issue-150 9 18 prices price NOUN issue-150 9 19 in in ADP issue-150 9 20 ukraine ukraine NOUN issue-150 9 21 for for ADP issue-150 9 22 the the DET issue-150 9 23 period period NOUN issue-150 9 24 of of ADP issue-150 9 25 2008 2008 NUM issue-150 9 26 - - SYM issue-150 9 27 2015 2015 NUM issue-150 9 28 . . PUNCT issue-150 10 1 analysis analysis NOUN issue-150 10 2 of of ADP issue-150 10 3 recent recent ADJ issue-150 10 4 publications publication NOUN issue-150 10 5 partially partially ADV issue-150 10 6 explains explain VERB issue-150 10 7 audit audit NOUN issue-150 10 8 pricing price VERB issue-150 10 9 non non ADJ issue-150 10 10 - - ADJ issue-150 10 11 linearity linearity ADJ issue-150 10 12 determinants determinant NOUN issue-150 10 13 that that PRON issue-150 10 14 have have AUX issue-150 10 15 both both PRON issue-150 10 16 qualitative qualitative ADJ issue-150 10 17 ( ( PUNCT issue-150 10 18 brand brand NOUN issue-150 10 19 and and CCONJ issue-150 10 20 specialization specialization NOUN issue-150 10 21 ) ) PUNCT issue-150 10 22 and and CCONJ issue-150 10 23 quantitative quantitative ADJ issue-150 10 24 ( ( PUNCT issue-150 10 25 risks risk NOUN issue-150 10 26 , , PUNCT issue-150 10 27 manipulations manipulation NOUN issue-150 10 28 , , PUNCT issue-150 10 29 bribery bribery NOUN issue-150 10 30 ) ) PUNCT issue-150 10 31 nature nature NOUN issue-150 10 32 in in ADP issue-150 10 33 developing develop VERB issue-150 10 34 countries country NOUN issue-150 10 35 . . PUNCT issue-150 11 1 first first ADV issue-150 11 2 , , PUNCT issue-150 11 3 we we PRON issue-150 11 4 qualify qualify VERB issue-150 11 5 determinants determinant NOUN issue-150 11 6 of of ADP issue-150 11 7 audit audit NOUN issue-150 11 8 fees fee NOUN issue-150 11 9 by by ADP issue-150 11 10 inherent inherent ADJ issue-150 11 11 origin origin NOUN issue-150 11 12 ( ( PUNCT issue-150 11 13 endogenous endogenous ADJ issue-150 11 14 , , PUNCT issue-150 11 15 exogenous exogenous ADJ issue-150 11 16 ) ) PUNCT issue-150 11 17 , , PUNCT issue-150 11 18 stakeholder stakeholder NOUN issue-150 11 19 side side NOUN issue-150 11 20 ( ( PUNCT issue-150 11 21 demand demand NOUN issue-150 11 22 , , PUNCT issue-150 11 23 supply supply NOUN issue-150 11 24 ) ) PUNCT issue-150 11 25 , , PUNCT issue-150 11 26 and and CCONJ issue-150 11 27 market market NOUN issue-150 11 28 structure structure NOUN issue-150 11 29 ( ( PUNCT issue-150 11 30 concentrated concentrated ADJ issue-150 11 31 , , PUNCT issue-150 11 32 fragmented fragmented ADJ issue-150 11 33 ) ) PUNCT issue-150 11 34 . . PUNCT issue-150 12 1 second second ADJ issue-150 12 2 , , PUNCT issue-150 12 3 we we PRON issue-150 12 4 summarize summarize VERB issue-150 12 5 reputation reputation NOUN issue-150 12 6 challenges challenge NOUN issue-150 12 7 of of ADP issue-150 12 8 audit audit NOUN issue-150 12 9 business business NOUN issue-150 12 10 in in ADP issue-150 12 11 developing develop VERB issue-150 12 12 countries country NOUN issue-150 12 13 . . PUNCT issue-150 13 1 third third ADJ issue-150 13 2 , , PUNCT issue-150 13 3 we we PRON issue-150 13 4 run run VERB issue-150 13 5 empirical empirical ADJ issue-150 13 6 analysis analysis NOUN issue-150 13 7 of of ADP issue-150 13 8 average average ADJ issue-150 13 9 prices price NOUN issue-150 13 10 in in ADP issue-150 13 11 ukraine ukraine NOUN issue-150 13 12 for for ADP issue-150 13 13 the the DET issue-150 13 14 period period NOUN issue-150 13 15 of of ADP issue-150 13 16 2008 2008 NUM issue-150 13 17 - - SYM issue-150 13 18 2015 2015 NUM issue-150 13 19 based base VERB issue-150 13 20 on on ADP issue-150 13 21 annual annual ADJ issue-150 13 22 chamber chamber NOUN issue-150 13 23 of of ADP issue-150 13 24 auditors auditor NOUN issue-150 13 25 of of ADP issue-150 13 26 ukraine ukraine PROPN issue-150 13 27 reports report NOUN issue-150 13 28 data datum NOUN issue-150 13 29 . . PUNCT issue-150 14 1 practical practical ADJ issue-150 14 2 implications implication NOUN issue-150 14 3 . . PUNCT issue-150 15 1 audit audit NOUN issue-150 15 2 pricing pricing NOUN issue-150 15 3 models model NOUN issue-150 15 4 in in ADP issue-150 15 5 developed develop VERB issue-150 15 6 countries country NOUN issue-150 15 7 are be AUX issue-150 15 8 mainly mainly ADV issue-150 15 9 exogenous exogenous ADJ issue-150 15 10 and and CCONJ issue-150 15 11 based base VERB issue-150 15 12 on on ADP issue-150 15 13 the the DET issue-150 15 14 auditor auditor NOUN issue-150 15 15 ’s ’s PART issue-150 15 16 risk risk NOUN issue-150 15 17 assessment assessment NOUN issue-150 15 18 . . PUNCT issue-150 16 1 vulnerability vulnerability NOUN issue-150 16 2 of of ADP issue-150 16 3 markets market NOUN issue-150 16 4 and and CCONJ issue-150 16 5 clients client NOUN issue-150 16 6 ’ ' PUNCT issue-150 16 7 unethical unethical ADJ issue-150 16 8 behaviour behaviour NOUN issue-150 16 9 makes make VERB issue-150 16 10 audit audit NOUN issue-150 16 11 pricing pricing NOUN issue-150 16 12 models model NOUN issue-150 16 13 more more ADV issue-150 16 14 endogenous endogenous ADJ issue-150 16 15 in in ADP issue-150 16 16 developing develop VERB issue-150 16 17 countries country NOUN issue-150 16 18 . . PUNCT issue-150 17 1 value value NOUN issue-150 17 2 / / SYM issue-150 17 3 originality originality NOUN issue-150 17 4 . . PUNCT issue-150 18 1 this this PRON issue-150 18 2 is be AUX issue-150 18 3 the the DET issue-150 18 4 first first ADJ issue-150 18 5 paper paper NOUN issue-150 18 6 providing provide VERB issue-150 18 7 a a DET issue-150 18 8 better well ADJ issue-150 18 9 understanding understanding NOUN issue-150 18 10 of of ADP issue-150 18 11 audit audit NOUN issue-150 18 12 prices price NOUN issue-150 18 13 declination declination NOUN issue-150 18 14 in in ADP issue-150 18 15 ukraine ukraine NOUN issue-150 18 16 as as ADP issue-150 18 17 a a DET issue-150 18 18 consequence consequence NOUN issue-150 18 19 of of ADP issue-150 18 20 dysfunctional dysfunctional ADJ issue-150 18 21 audit audit NOUN issue-150 18 22 firms firm NOUN issue-150 18 23 ’ ’ PART issue-150 18 24 behaviour behaviour NOUN issue-150 18 25 , , PUNCT issue-150 18 26 institutional institutional ADJ issue-150 18 27 and and CCONJ issue-150 18 28 market market NOUN issue-150 18 29 fragility fragility NOUN issue-150 18 30 , , PUNCT issue-150 18 31 inherent inherent ADJ issue-150 18 32 to to ADP issue-150 18 33 developing develop VERB issue-150 18 34 countries country NOUN issue-150 18 35 . . PUNCT issue-150 19 1 key key ADJ issue-150 19 2 words word NOUN issue-150 19 3 : : PUNCT issue-150 19 4 audit audit NOUN issue-150 19 5 pricing pricing NOUN issue-150 19 6 , , PUNCT issue-150 19 7 risks risk NOUN issue-150 19 8 , , PUNCT issue-150 19 9 developing develop VERB issue-150 19 10 countries country NOUN issue-150 19 11 , , PUNCT issue-150 19 12 reputation reputation NOUN issue-150 19 13 , , PUNCT issue-150 19 14 fee fee NOUN issue-150 19 15 premium premium NOUN issue-150 19 16 . . PUNCT issue-150 20 1 jel jel PROPN issue-150 20 2 classification classification NOUN issue-150 20 3 : : PUNCT issue-150 20 4 m41 m41 NUM issue-150 20 5 , , PUNCT issue-150 20 6 m42 m42 PROPN issue-150 20 7 1 1 NUM issue-150 20 8 . . PUNCT issue-150 21 1 introduction introduction NOUN issue-150 21 2 audit audit NOUN issue-150 21 3 fees fee NOUN issue-150 21 4 , , PUNCT issue-150 21 5 traditionally traditionally ADV issue-150 21 6 , , PUNCT issue-150 21 7 are be AUX issue-150 21 8 among among ADP issue-150 21 9 regularly regularly ADV issue-150 21 10 discussed discuss VERB issue-150 21 11 issues issue NOUN issue-150 21 12 between between ADP issue-150 21 13 the the DET issue-150 21 14 regulators regulator NOUN issue-150 21 15 , , PUNCT issue-150 21 16 businesses business NOUN issue-150 21 17 and and CCONJ issue-150 21 18 professional professional ADJ issue-150 21 19 society society NOUN issue-150 21 20 . . PUNCT issue-150 22 1 audit audit NOUN issue-150 22 2 pricing pricing NOUN issue-150 22 3 remains remain VERB issue-150 22 4 very very ADV issue-150 22 5 important important ADJ issue-150 22 6 also also ADV issue-150 22 7 for for ADP issue-150 22 8 researchers researcher NOUN issue-150 22 9 in in ADP issue-150 22 10 general general ADJ issue-150 22 11 ( ( PUNCT issue-150 22 12 barkess barkess PROPN issue-150 22 13 & & CCONJ issue-150 22 14 simnett simnett PROPN issue-150 22 15 , , PUNCT issue-150 22 16 1994 1994 NUM issue-150 22 17 , , PUNCT issue-150 22 18 beatty beatty PROPN issue-150 22 19 , , PUNCT issue-150 22 20 1989 1989 NUM issue-150 22 21 ) ) PUNCT issue-150 22 22 discussions discussion NOUN issue-150 22 23 on on ADP issue-150 22 24 determinants determinant NOUN issue-150 22 25 ( ( PUNCT issue-150 22 26 ward ward NOUN issue-150 22 27 , , PUNCT issue-150 22 28 elder elder NOUN issue-150 22 29 & & CCONJ issue-150 22 30 kattelus kattelus PROPN issue-150 22 31 , , PUNCT issue-150 22 32 1994 1994 NUM issue-150 22 33 ) ) PUNCT issue-150 22 34 and and CCONJ issue-150 22 35 basic basic ADJ issue-150 22 36 models model NOUN issue-150 22 37 ( ( PUNCT issue-150 22 38 giroux giroux NOUN issue-150 22 39 & & CCONJ issue-150 22 40 mclelland mclelland PROPN issue-150 22 41 , , PUNCT issue-150 22 42 2008 2008 NUM issue-150 22 43 , , PUNCT issue-150 22 44 pong pong PROPN issue-150 22 45 & & CCONJ issue-150 22 46 whittington whittington PROPN issue-150 22 47 , , PUNCT issue-150 22 48 1994 1994 NUM issue-150 22 49 , , PUNCT issue-150 22 50 raluca raluca NOUN issue-150 22 51 , , PUNCT issue-150 22 52 2011 2011 NUM issue-150 22 53 ) ) PUNCT issue-150 22 54 . . PUNCT issue-150 23 1 traditionally traditionally ADV issue-150 23 2 , , PUNCT issue-150 23 3 main main ADJ issue-150 23 4 arguments argument NOUN issue-150 23 5 in in ADP issue-150 23 6 pricing pricing NOUN issue-150 23 7 debates debate NOUN issue-150 23 8 favour favour VERB issue-150 23 9 such such ADJ issue-150 23 10 factors factor NOUN issue-150 23 11 as as ADP issue-150 23 12 size size NOUN issue-150 23 13 ( ( PUNCT issue-150 23 14 carson carson PROPN issue-150 23 15 & & CCONJ issue-150 23 16 fargher fargher PROPN issue-150 23 17 , , PUNCT issue-150 23 18 2007 2007 NUM issue-150 23 19 , , PUNCT issue-150 23 20 sundgren sundgren PROPN issue-150 23 21 & & CCONJ issue-150 23 22 tobias tobias PROPN issue-150 23 23 svanström svanström PROPN issue-150 23 24 , , PUNCT issue-150 23 25 2013 2013 NUM issue-150 23 26 ) ) PUNCT issue-150 23 27 , , PUNCT issue-150 23 28 industry industry NOUN issue-150 23 29 ( ( PUNCT issue-150 23 30 ballas ballas PROPN issue-150 23 31 & & CCONJ issue-150 23 32 fafaliou fafaliou PROPN issue-150 23 33 , , PUNCT issue-150 23 34 2008 2008 NUM issue-150 23 35 ) ) PUNCT issue-150 23 36 , , PUNCT issue-150 23 37 and and CCONJ issue-150 23 38 risk risk NOUN issue-150 23 39 ( ( PUNCT issue-150 23 40 bell bell NOUN issue-150 23 41 , , PUNCT issue-150 23 42 dooger dooger NOUN issue-150 23 43 & & CCONJ issue-150 23 44 solomon solomon PROPN issue-150 23 45 , , PUNCT issue-150 23 46 2008 2008 NUM issue-150 23 47 , , PUNCT issue-150 23 48 jubb jubb PROPN issue-150 23 49 , , PUNCT issue-150 23 50 houghton houghton PROPN issue-150 23 51 & & CCONJ issue-150 23 52 butterworth butterworth PROPN issue-150 23 53 , , PUNCT issue-150 23 54 1996 1996 NUM issue-150 23 55 ) ) PUNCT issue-150 23 56 . . PUNCT issue-150 24 1 our our PRON issue-150 24 2 recent recent ADJ issue-150 24 3 findings finding NOUN issue-150 24 4 in in ADP issue-150 24 5 this this DET issue-150 24 6 area area NOUN issue-150 24 7 suggest suggest VERB issue-150 24 8 that that SCONJ issue-150 24 9 pricing pricing NOUN issue-150 24 10 models model NOUN issue-150 24 11 shift shift VERB issue-150 24 12 from from ADP issue-150 24 13 endogenous endogenous ADJ issue-150 24 14 to to ADP issue-150 24 15 exogenous exogenous ADJ issue-150 24 16 factors factor NOUN issue-150 24 17 , , PUNCT issue-150 24 18 what what PRON issue-150 24 19 can can AUX issue-150 24 20 be be AUX issue-150 24 21 explained explain VERB issue-150 24 22 by by ADP issue-150 24 23 growing grow VERB issue-150 24 24 pressure pressure NOUN issue-150 24 25 of of ADP issue-150 24 26 main main ADJ issue-150 24 27 stakeholders stakeholder NOUN issue-150 24 28 – – PUNCT issue-150 24 29 clients client NOUN issue-150 24 30 and and CCONJ issue-150 24 31 regulators regulator NOUN issue-150 24 32 through through ADP issue-150 24 33 their their PRON issue-150 24 34 control control NOUN issue-150 24 35 of of ADP issue-150 24 36 the the DET issue-150 24 37 ethical ethical ADJ issue-150 24 38 , , PUNCT issue-150 24 39 quality quality NOUN issue-150 24 40 , , PUNCT issue-150 24 41 social social ADJ issue-150 24 42 and and CCONJ issue-150 24 43 public public ADJ issue-150 24 44 governance governance NOUN issue-150 24 45 issues issue NOUN issue-150 24 46 ( ( PUNCT issue-150 24 47 shulha shulha VERB issue-150 24 48 , , PUNCT issue-150 24 49 2016 2016 NUM issue-150 24 50 ) ) PUNCT issue-150 24 51 . . PUNCT issue-150 25 1 they they PRON issue-150 25 2 are be AUX issue-150 25 3 supported support VERB issue-150 25 4 by by ADP issue-150 25 5 other other ADJ issue-150 25 6 findings finding NOUN issue-150 25 7 for for ADP issue-150 25 8 developed develop VERB issue-150 25 9 countries country NOUN issue-150 25 10 ( ( PUNCT issue-150 25 11 francis francis PROPN issue-150 25 12 & & CCONJ issue-150 25 13 wang wang PROPN issue-150 25 14 , , PUNCT issue-150 25 15 2005 2005 NUM issue-150 25 16 , , PUNCT issue-150 25 17 willenborg willenborg NOUN issue-150 25 18 , , PUNCT issue-150 25 19 1999 1999 NUM issue-150 25 20 ) ) PUNCT issue-150 25 21 . . PUNCT issue-150 26 1 instead instead ADV issue-150 26 2 , , PUNCT issue-150 26 3 lower low ADJ issue-150 26 4 institutional institutional ADJ issue-150 26 5 capacity capacity NOUN issue-150 26 6 , , PUNCT issue-150 26 7 weaker weak ADJ issue-150 26 8 market market NOUN issue-150 26 9 forces force NOUN issue-150 26 10 development development NOUN issue-150 26 11 and and CCONJ issue-150 26 12 questionable questionable ADJ issue-150 26 13 behavioural behavioural ADJ issue-150 26 14 issues issue NOUN issue-150 26 15 in in ADP issue-150 26 16 developing develop VERB issue-150 26 17 countries country NOUN issue-150 26 18 pose pose VERB issue-150 26 19 additional additional ADJ issue-150 26 20 challenges challenge NOUN issue-150 26 21 for for ADP issue-150 26 22 local local ADJ issue-150 26 23 audit audit NOUN issue-150 26 24 markets market NOUN issue-150 26 25 ( ( PUNCT issue-150 26 26 petrakov petrakov PROPN issue-150 26 27 , , PUNCT issue-150 26 28 2013 2013 NUM issue-150 26 29 , , PUNCT issue-150 26 30 shulha shulha NOUN issue-150 26 31 & & CCONJ issue-150 26 32 petrakov petrakov PROPN issue-150 26 33 , , PUNCT issue-150 26 34 2015 2015 NUM issue-150 26 35 , , PUNCT issue-150 26 36 schatzberg schatzberg PROPN issue-150 26 37 , , PUNCT issue-150 26 38 1990 1990 NUM issue-150 26 39 ) ) PUNCT issue-150 26 40 . . PUNCT issue-150 27 1 unquestionably unquestionably ADV issue-150 27 2 , , PUNCT issue-150 27 3 quality quality NOUN issue-150 27 4 of of ADP issue-150 27 5 audit audit NOUN issue-150 27 6 services service NOUN issue-150 27 7 should should AUX issue-150 27 8 be be AUX issue-150 27 9 regarded regard VERB issue-150 27 10 as as ADP issue-150 27 11 a a DET issue-150 27 12 keystone keystone NOUN issue-150 27 13 of of ADP issue-150 27 14 any any DET issue-150 27 15 report report NOUN issue-150 27 16 ( ( PUNCT issue-150 27 17 sundgren sundgren NOUN issue-150 27 18 & & CCONJ issue-150 27 19 svanström svanström ADJ issue-150 27 20 , , PUNCT issue-150 27 21 2013 2013 NUM issue-150 27 22 ) ) PUNCT issue-150 28 1 but but CCONJ issue-150 28 2 such such ADJ issue-150 28 3 statement statement NOUN issue-150 28 4 sounds sound VERB issue-150 28 5 uneven uneven ADJ issue-150 28 6 for for ADP issue-150 28 7 developing develop VERB issue-150 28 8 countries country NOUN issue-150 28 9 ( ( PUNCT issue-150 28 10 korotkiy korotkiy PROPN issue-150 28 11 & & CCONJ issue-150 28 12 petrakov petrakov PROPN issue-150 28 13 , , PUNCT issue-150 28 14 2009 2009 NUM issue-150 28 15 ) ) PUNCT issue-150 28 16 . . PUNCT issue-150 29 1 audit audit NOUN issue-150 29 2 fee fee NOUN issue-150 29 3 premiums premium NOUN issue-150 29 4 are be AUX issue-150 29 5 traditionally traditionally ADV issue-150 29 6 correlated correlate VERB issue-150 29 7 with with ADP issue-150 29 8 reputation reputation NOUN issue-150 29 9 ( ( PUNCT issue-150 29 10 carson carson PROPN issue-150 29 11 & & CCONJ issue-150 29 12 fargher fargher PROPN issue-150 29 13 , , PUNCT issue-150 29 14 2007 2007 NUM issue-150 29 15 , , PUNCT issue-150 29 16 chaney chaney PROPN issue-150 29 17 & & CCONJ issue-150 29 18 philipich philipich PROPN issue-150 29 19 2002 2002 NUM issue-150 29 20 , , PUNCT issue-150 29 21 kreps kreps PROPN issue-150 29 22 & & CCONJ issue-150 29 23 wilson wilson PROPN issue-150 29 24 , , PUNCT issue-150 29 25 1982 1982 NUM issue-150 29 26 , , PUNCT issue-150 29 27 moizer moizer NOUN issue-150 29 28 , , PUNCT issue-150 29 29 1997 1997 NUM issue-150 29 30 , , PUNCT issue-150 29 31 francis francis PROPN issue-150 29 32 , , PUNCT issue-150 29 33 reichelt reichelt PROPN issue-150 29 34 & & CCONJ issue-150 29 35 wang wang PROPN issue-150 29 36 , , PUNCT issue-150 29 37 2005 2005 NUM issue-150 29 38 , , PUNCT issue-150 29 39 shapiro shapiro PROPN issue-150 29 40 , , PUNCT issue-150 29 41 1983 1983 NUM issue-150 29 42 ) ) PUNCT issue-150 29 43 and and CCONJ issue-150 29 44 auditor auditor NOUN issue-150 29 45 independence independence NOUN issue-150 29 46 ( ( PUNCT issue-150 29 47 barkess barkess PROPN issue-150 29 48 & & CCONJ issue-150 29 49 simnett simnett PROPN issue-150 29 50 , , PUNCT issue-150 29 51 1994 1994 NUM issue-150 29 52 , , PUNCT issue-150 29 53 ) ) PUNCT issue-150 29 54 which which PRON issue-150 29 55 in in ADP issue-150 29 56 developing develop VERB issue-150 29 57 countries country NOUN issue-150 29 58 are be AUX issue-150 29 59 under under ADP issue-150 29 60 pressure pressure NOUN issue-150 29 61 due due ADP issue-150 29 62 to to ADP issue-150 29 63 corruption corruption NOUN issue-150 29 64 , , PUNCT issue-150 29 65 unethical unethical ADJ issue-150 29 66 behaviour behaviour NOUN issue-150 29 67 and and CCONJ issue-150 29 68 limited limited ADJ issue-150 29 69 client client NOUN issue-150 29 70 ’s ’s PART issue-150 29 71 payability payability NOUN issue-150 29 72 . . PUNCT issue-150 30 1 although although SCONJ issue-150 30 2 there there PRON issue-150 30 3 are be VERB issue-150 30 4 some some DET issue-150 30 5 evidences evidence NOUN issue-150 30 6 baltic baltic ADJ issue-150 30 7 journal journal NOUN issue-150 30 8 of of ADP issue-150 30 9 economic economic ADJ issue-150 30 10 studies study NOUN issue-150 30 11 94 94 NUM issue-150 30 12 vol vol NOUN issue-150 30 13 . . PROPN issue-150 31 1 2 2 NUM issue-150 31 2 , , PUNCT issue-150 31 3 no no INTJ issue-150 31 4 . . NOUN issue-150 31 5 5 5 NUM issue-150 31 6 , , PUNCT issue-150 31 7 2016 2016 NUM issue-150 31 8 on on ADP issue-150 31 9 an an DET issue-150 31 10 impact impact NOUN issue-150 31 11 of of ADP issue-150 31 12 perceptions perception NOUN issue-150 31 13 ( ( PUNCT issue-150 31 14 figueroa figueroa PROPN issue-150 31 15 , , PUNCT issue-150 31 16 2013 2013 NUM issue-150 31 17 ) ) PUNCT issue-150 31 18 and and CCONJ issue-150 31 19 dysfunctional dysfunctional ADJ issue-150 31 20 behaviour behaviour NOUN issue-150 31 21 ( ( PUNCT issue-150 31 22 immordino immordino NOUN issue-150 31 23 & & CCONJ issue-150 31 24 pagano pagano PROPN issue-150 31 25 , , PUNCT issue-150 31 26 2012 2012 NUM issue-150 31 27 , , PUNCT issue-150 31 28 yuen yuen PROPN issue-150 31 29 , , PUNCT issue-150 31 30 law law NOUN issue-150 31 31 , , PUNCT issue-150 31 32 lu lu PROPN issue-150 31 33 & & CCONJ issue-150 31 34 guan guan PROPN issue-150 31 35 , , PUNCT issue-150 31 36 2013 2013 NUM issue-150 31 37 ) ) PUNCT issue-150 31 38 on on ADP issue-150 31 39 auditing auditing NOUN issue-150 31 40 pricing pricing NOUN issue-150 31 41 . . PUNCT issue-150 32 1 we we PRON issue-150 32 2 think think VERB issue-150 32 3 that that SCONJ issue-150 32 4 audit audit NOUN issue-150 32 5 pricing price VERB issue-150 32 6 non non NOUN issue-150 32 7 - - NOUN issue-150 32 8 linearity linearity ADJ issue-150 32 9 in in ADP issue-150 32 10 developing develop VERB issue-150 32 11 countries country NOUN issue-150 32 12 origins origin NOUN issue-150 32 13 from from ADP issue-150 32 14 weaker weak ADJ issue-150 32 15 markets market NOUN issue-150 32 16 ’ ' PUNCT issue-150 32 17 sustainability sustainability NOUN issue-150 32 18 and and CCONJ issue-150 32 19 stakeholders stakeholder NOUN issue-150 32 20 ’ ' PUNCT issue-150 32 21 distrust distrust NOUN issue-150 32 22 . . PUNCT issue-150 33 1 in in ADP issue-150 33 2 case case NOUN issue-150 33 3 of of ADP issue-150 33 4 ukraine ukraine NOUN issue-150 33 5 this this DET issue-150 33 6 hypothesis hypothesis NOUN issue-150 33 7 can can AUX issue-150 33 8 be be AUX issue-150 33 9 analysed analyse VERB issue-150 33 10 through through ADP issue-150 33 11 average average ADJ issue-150 33 12 audit audit NOUN issue-150 33 13 prices price NOUN issue-150 33 14 during during ADP issue-150 33 15 the the DET issue-150 33 16 last last ADJ issue-150 33 17 decade decade NOUN issue-150 33 18 . . PUNCT issue-150 34 1 in in ADP issue-150 34 2 order order NOUN issue-150 34 3 to to PART issue-150 34 4 check check VERB issue-150 34 5 this this DET issue-150 34 6 idea idea NOUN issue-150 34 7 we we PRON issue-150 34 8 will will AUX issue-150 34 9 combine combine VERB issue-150 34 10 economic economic ADJ issue-150 34 11 geography geography NOUN issue-150 34 12 approach approach NOUN issue-150 34 13 ( ( PUNCT issue-150 34 14 el el PROPN issue-150 34 15 ghoul ghoul PROPN issue-150 34 16 , , PUNCT issue-150 34 17 guedhami guedhami NOUN issue-150 34 18 , , PUNCT issue-150 34 19 ni ni PROPN issue-150 34 20 , , PUNCT issue-150 34 21 pittman pittman NOUN issue-150 34 22 & & CCONJ issue-150 34 23 saadi saadi PROPN issue-150 34 24 , , PUNCT issue-150 34 25 2013 2013 NUM issue-150 34 26 , , PUNCT issue-150 34 27 el el PROPN issue-150 34 28 ghoul ghoul PROPN issue-150 34 29 , , PUNCT issue-150 34 30 guedhami guedhami NOUN issue-150 34 31 & & CCONJ issue-150 34 32 pittman pittman NOUN issue-150 34 33 , , PUNCT issue-150 34 34 2014 2014 NUM issue-150 34 35 ) ) PUNCT issue-150 34 36 and and CCONJ issue-150 34 37 reputation reputation NOUN issue-150 34 38 - - PUNCT issue-150 34 39 averse averse ADJ issue-150 34 40 phenomenon phenomenon NOUN issue-150 34 41 ( ( PUNCT issue-150 34 42 choi choi NOUN issue-150 34 43 , , PUNCT issue-150 34 44 kim kim PROPN issue-150 34 45 , , PUNCT issue-150 34 46 liu liu PROPN issue-150 34 47 & & CCONJ issue-150 34 48 simunic simunic PROPN issue-150 34 49 2008 2008 NUM issue-150 34 50 ) ) PUNCT issue-150 34 51 , , PUNCT issue-150 34 52 to to PART issue-150 34 53 explain explain VERB issue-150 34 54 endogenous endogenous ADJ issue-150 34 55 volatility volatility NOUN issue-150 34 56 of of ADP issue-150 34 57 average average ADJ issue-150 34 58 audit audit NOUN issue-150 34 59 prices price NOUN issue-150 34 60 in in ADP issue-150 34 61 ukraine ukraine NOUN issue-150 34 62 during during ADP issue-150 34 63 2008 2008 NUM issue-150 34 64 - - SYM issue-150 34 65 2015 2015 NUM issue-150 34 66 . . PUNCT issue-150 35 1 first first ADV issue-150 35 2 , , PUNCT issue-150 35 3 we we PRON issue-150 35 4 qualify qualify VERB issue-150 35 5 determinants determinant NOUN issue-150 35 6 of of ADP issue-150 35 7 audit audit NOUN issue-150 35 8 fees fee NOUN issue-150 35 9 by by ADP issue-150 35 10 inherent inherent ADJ issue-150 35 11 origin origin NOUN issue-150 35 12 ( ( PUNCT issue-150 35 13 endogenous endogenous ADJ issue-150 35 14 , , PUNCT issue-150 35 15 exogenous exogenous ADJ issue-150 35 16 ) ) PUNCT issue-150 35 17 , , PUNCT issue-150 35 18 stakeholder stakeholder NOUN issue-150 35 19 side side NOUN issue-150 35 20 ( ( PUNCT issue-150 35 21 demand demand NOUN issue-150 35 22 , , PUNCT issue-150 35 23 supply supply NOUN issue-150 35 24 ) ) PUNCT issue-150 35 25 , , PUNCT issue-150 35 26 and and CCONJ issue-150 35 27 market market NOUN issue-150 35 28 structure structure NOUN issue-150 35 29 ( ( PUNCT issue-150 35 30 concentrated concentrated ADJ issue-150 35 31 , , PUNCT issue-150 35 32 fragmented fragmented ADJ issue-150 35 33 ) ) PUNCT issue-150 35 34 . . PUNCT issue-150 36 1 second second ADJ issue-150 36 2 , , PUNCT issue-150 36 3 we we PRON issue-150 36 4 summarize summarize VERB issue-150 36 5 reputation reputation NOUN issue-150 36 6 challenges challenge NOUN issue-150 36 7 in in ADP issue-150 36 8 developing develop VERB issue-150 36 9 countries country NOUN issue-150 36 10 . . PUNCT issue-150 37 1 third third ADJ issue-150 37 2 , , PUNCT issue-150 37 3 we we PRON issue-150 37 4 run run VERB issue-150 37 5 empirical empirical ADJ issue-150 37 6 analysis analysis NOUN issue-150 37 7 of of ADP issue-150 37 8 average average ADJ issue-150 37 9 prices price NOUN issue-150 37 10 in in ADP issue-150 37 11 ukraine ukraine NOUN issue-150 37 12 during during ADP issue-150 37 13 2008 2008 NUM issue-150 37 14 - - SYM issue-150 37 15 2015 2015 NUM issue-150 37 16 based base VERB issue-150 37 17 on on ADP issue-150 37 18 chamber chamber NOUN issue-150 37 19 of of ADP issue-150 37 20 auditors auditor NOUN issue-150 37 21 of of ADP issue-150 37 22 ukraine ukraine ADJ issue-150 37 23 annual annual ADJ issue-150 37 24 reports report NOUN issue-150 37 25 . . PUNCT issue-150 38 1 2 2 X issue-150 38 2 . . X issue-150 38 3 determinants determinant NOUN issue-150 38 4 of of ADP issue-150 38 5 audit audit NOUN issue-150 38 6 pricing pricing NOUN issue-150 38 7 in in ADP issue-150 38 8 developing develop VERB issue-150 38 9 countries country NOUN issue-150 38 10 analysis analysis NOUN issue-150 38 11 of of ADP issue-150 38 12 recent recent ADJ issue-150 38 13 publications publication NOUN issue-150 38 14 partially partially ADV issue-150 38 15 explains explain VERB issue-150 38 16 the the DET issue-150 38 17 determinants determinant NOUN issue-150 38 18 of of ADP issue-150 38 19 audit audit NOUN issue-150 38 20 prices price NOUN issue-150 38 21 non non ADJ issue-150 38 22 - - ADJ issue-150 38 23 linearity linearity ADJ issue-150 38 24 arising arise VERB issue-150 38 25 both both CCONJ issue-150 38 26 from from ADP issue-150 38 27 qualitative qualitative NOUN issue-150 38 28 ( ( PUNCT issue-150 38 29 brand brand NOUN issue-150 38 30 and and CCONJ issue-150 38 31 specialization specialization NOUN issue-150 38 32 ) ) PUNCT issue-150 38 33 and and CCONJ issue-150 38 34 quantitative quantitative ADJ issue-150 38 35 ( ( PUNCT issue-150 38 36 risks risk NOUN issue-150 38 37 , , PUNCT issue-150 38 38 manipulations manipulation NOUN issue-150 38 39 , , PUNCT issue-150 38 40 bribery bribery NOUN issue-150 38 41 ) ) PUNCT issue-150 38 42 issues issue NOUN issue-150 38 43 in in ADP issue-150 38 44 developing develop VERB issue-150 38 45 countries country NOUN issue-150 38 46 . . PUNCT issue-150 39 1 client client PROPN issue-150 39 2 ’s ’s PART issue-150 39 3 payability payability NOUN issue-150 39 4 ( ( PUNCT issue-150 39 5 to to PART issue-150 39 6 cover cover VERB issue-150 39 7 highquality highquality NOUN issue-150 39 8 audit audit NOUN issue-150 39 9 ) ) PUNCT issue-150 39 10 and and CCONJ issue-150 39 11 auditor auditor NOUN issue-150 39 12 ’s ’s PART issue-150 39 13 reputation reputation NOUN issue-150 39 14 ( ( PUNCT issue-150 39 15 as as ADP issue-150 39 16 independent independent ADJ issue-150 39 17 and and CCONJ issue-150 39 18 experienced experienced ADJ issue-150 39 19 entity entity NOUN issue-150 39 20 ) ) PUNCT issue-150 39 21 are be AUX issue-150 39 22 particularly particularly ADV issue-150 39 23 important important ADJ issue-150 39 24 for for ADP issue-150 39 25 market market NOUN issue-150 39 26 stability stability NOUN issue-150 39 27 : : PUNCT issue-150 39 28 financially financially ADV issue-150 39 29 constrained constrain VERB issue-150 39 30 clients client NOUN issue-150 39 31 may may AUX issue-150 39 32 pose pose VERB issue-150 39 33 additional additional ADJ issue-150 39 34 pressure pressure NOUN issue-150 39 35 on on ADP issue-150 39 36 an an DET issue-150 39 37 auditor auditor NOUN issue-150 39 38 to to PART issue-150 39 39 limit limit VERB issue-150 39 40 the the DET issue-150 39 41 number number NOUN issue-150 39 42 of of ADP issue-150 39 43 substantive substantive ADJ issue-150 39 44 procedures procedure NOUN issue-150 39 45 ( ( PUNCT issue-150 39 46 affecting affect VERB issue-150 39 47 sufficiency sufficiency NOUN issue-150 39 48 of of ADP issue-150 39 49 gathered gather VERB issue-150 39 50 information information NOUN issue-150 39 51 ) ) PUNCT issue-150 39 52 while while SCONJ issue-150 39 53 an an DET issue-150 39 54 auditor auditor NOUN issue-150 39 55 with with ADP issue-150 39 56 “ " PUNCT issue-150 39 57 low low ADJ issue-150 39 58 balling balling NOUN issue-150 39 59 ” " PUNCT issue-150 39 60 reputation reputation NOUN issue-150 39 61 may may AUX issue-150 39 62 potentially potentially ADV issue-150 39 63 curb curb VERB issue-150 39 64 financial financial ADJ issue-150 39 65 statements statement NOUN issue-150 39 66 ’ ' PUNCT issue-150 39 67 signals signal NOUN issue-150 39 68 to to ADP issue-150 39 69 investors investor NOUN issue-150 39 70 and and CCONJ issue-150 39 71 other other ADJ issue-150 39 72 stakeholders stakeholder NOUN issue-150 39 73 . . PUNCT issue-150 40 1 non non ADJ issue-150 40 2 - - ADJ issue-150 40 3 linearity linearity NOUN issue-150 40 4 of of ADP issue-150 40 5 audit audit NOUN issue-150 40 6 fees fee NOUN issue-150 40 7 in in ADP issue-150 40 8 developing develop VERB issue-150 40 9 countries country NOUN issue-150 40 10 can can AUX issue-150 40 11 be be AUX issue-150 40 12 explained explain VERB issue-150 40 13 with with ADP issue-150 40 14 asymmetric asymmetric ADJ issue-150 40 15 distribution distribution NOUN issue-150 40 16 of of ADP issue-150 40 17 competent competent ADJ issue-150 40 18 auditors auditor NOUN issue-150 40 19 within within ADP issue-150 40 20 active active ADJ issue-150 40 21 entities entity NOUN issue-150 40 22 – – PUNCT issue-150 40 23 they they PRON issue-150 40 24 are be AUX issue-150 40 25 often often ADV issue-150 40 26 attracted attract VERB issue-150 40 27 with with ADP issue-150 40 28 big4 big4 NOUN issue-150 40 29 or or CCONJ issue-150 40 30 second second ADJ issue-150 40 31 - - PUNCT issue-150 40 32 tier tier NOUN issue-150 40 33 companies company NOUN issue-150 40 34 that that PRON issue-150 40 35 are be AUX issue-150 40 36 present present ADJ issue-150 40 37 at at ADP issue-150 40 38 contestable contestable ADJ issue-150 40 39 markets market NOUN issue-150 40 40 widening widen VERB issue-150 40 41 the the DET issue-150 40 42 price price NOUN issue-150 40 43 gap gap NOUN issue-150 40 44 between between ADP issue-150 40 45 low low ADV issue-150 40 46 - - PUNCT issue-150 40 47 balling ball VERB issue-150 40 48 and and CCONJ issue-150 40 49 premium premium NOUN issue-150 40 50 - - PUNCT issue-150 40 51 consistent consistent ADJ issue-150 40 52 contracts contract NOUN issue-150 40 53 . . PUNCT issue-150 41 1 as as SCONJ issue-150 41 2 unhealthy unhealthy ADJ issue-150 41 3 competition competition NOUN issue-150 41 4 strives strive VERB issue-150 41 5 market market NOUN issue-150 41 6 participants participant NOUN issue-150 41 7 , , PUNCT issue-150 41 8 general general ADJ issue-150 41 9 economic economic ADJ issue-150 41 10 conditions condition NOUN issue-150 41 11 play play VERB issue-150 41 12 an an DET issue-150 41 13 important important ADJ issue-150 41 14 role role NOUN issue-150 41 15 in in ADP issue-150 41 16 sustaining sustain VERB issue-150 41 17 its its PRON issue-150 41 18 capacity capacity NOUN issue-150 41 19 to to PART issue-150 41 20 generate generate VERB issue-150 41 21 high high ADJ issue-150 41 22 - - PUNCT issue-150 41 23 quality quality NOUN issue-150 41 24 services service NOUN issue-150 41 25 . . PUNCT issue-150 42 1 in in ADP issue-150 42 2 stagnant stagnant ADJ issue-150 42 3 economy economy NOUN issue-150 42 4 depressed depressed ADJ issue-150 42 5 market market NOUN issue-150 42 6 obviously obviously ADV issue-150 42 7 narrows narrow VERB issue-150 42 8 an an DET issue-150 42 9 auditor auditor NOUN issue-150 42 10 ’s ’s PART issue-150 42 11 ability ability NOUN issue-150 42 12 to to PART issue-150 42 13 use use VERB issue-150 42 14 the the DET issue-150 42 15 scale scale NOUN issue-150 42 16 effect effect NOUN issue-150 42 17 in in ADP issue-150 42 18 pricing pricing NOUN issue-150 42 19 . . PUNCT issue-150 43 1 thus thus ADV issue-150 43 2 , , PUNCT issue-150 43 3 by by ADP issue-150 43 4 the the DET issue-150 43 5 criteria criterion NOUN issue-150 43 6 of of ADP issue-150 43 7 inherent inherent ADJ issue-150 43 8 origin origin NOUN issue-150 43 9 fee fee NOUN issue-150 43 10 determinants determinant NOUN issue-150 43 11 are be AUX issue-150 43 12 shifted shift VERB issue-150 43 13 from from ADP issue-150 43 14 endogenous endogenous ADJ issue-150 43 15 to to ADP issue-150 43 16 exogenous exogenous ADJ issue-150 43 17 ( ( PUNCT issue-150 43 18 see see VERB issue-150 43 19 table table NOUN issue-150 43 20 1 1 NUM issue-150 43 21 ) ) PUNCT issue-150 43 22 . . PUNCT issue-150 44 1 the the DET issue-150 44 2 same same ADJ issue-150 44 3 we we PRON issue-150 44 4 can can AUX issue-150 44 5 state state VERB issue-150 44 6 concerning concern VERB issue-150 44 7 prevailing prevail VERB issue-150 44 8 demand demand NOUN issue-150 44 9 - - PUNCT issue-150 44 10 side side NOUN issue-150 44 11 as as SCONJ issue-150 44 12 seen see VERB issue-150 44 13 in in ADP issue-150 44 14 market market NOUN issue-150 44 15 side side NOUN issue-150 44 16 analysis analysis NOUN issue-150 44 17 of of ADP issue-150 44 18 the the DET issue-150 44 19 determinants determinant NOUN issue-150 44 20 . . PUNCT issue-150 45 1 3 3 X issue-150 45 2 . . X issue-150 45 3 reputation reputation NOUN issue-150 45 4 challenges challenge NOUN issue-150 45 5 in in ADP issue-150 45 6 developing develop VERB issue-150 45 7 countries country NOUN issue-150 45 8 challenges challenge NOUN issue-150 45 9 for for ADP issue-150 45 10 audit audit NOUN issue-150 45 11 entities entity NOUN issue-150 45 12 and and CCONJ issue-150 45 13 engagements engagement NOUN issue-150 45 14 in in ADP issue-150 45 15 ethical ethical ADJ issue-150 45 16 area area NOUN issue-150 45 17 in in ADP issue-150 45 18 developing develop VERB issue-150 45 19 countries country NOUN issue-150 45 20 originate originate VERB issue-150 45 21 from from ADP issue-150 45 22 several several ADJ issue-150 45 23 sources source NOUN issue-150 45 24 : : PUNCT issue-150 45 25 1 1 X issue-150 45 26 ) ) PUNCT issue-150 45 27 low low ADJ issue-150 45 28 quality quality NOUN issue-150 45 29 of of ADP issue-150 45 30 basic basic ADJ issue-150 45 31 accountancy accountancy NOUN issue-150 45 32 and and CCONJ issue-150 45 33 auditing auditing NOUN issue-150 45 34 education education NOUN issue-150 45 35 of of ADP issue-150 45 36 team team NOUN issue-150 45 37 assistants assistant NOUN issue-150 45 38 and and CCONJ issue-150 45 39 staff staff NOUN issue-150 45 40 as as ADP issue-150 45 41 a a DET issue-150 45 42 consequence consequence NOUN issue-150 45 43 of of ADP issue-150 45 44 weak weak ADJ issue-150 45 45 ties tie NOUN issue-150 45 46 between between ADP issue-150 45 47 auditors auditor NOUN issue-150 45 48 and and CCONJ issue-150 45 49 universities university NOUN issue-150 45 50 ; ; PUNCT issue-150 45 51 2 2 X issue-150 45 52 ) ) PUNCT issue-150 45 53 “ " PUNCT issue-150 45 54 brain brain NOUN issue-150 45 55 - - PUNCT issue-150 45 56 drain drain NOUN issue-150 45 57 ” " PUNCT issue-150 45 58 of of ADP issue-150 45 59 young young ADJ issue-150 45 60 professionals professional NOUN issue-150 45 61 , , PUNCT issue-150 45 62 trained train VERB issue-150 45 63 within within ADP issue-150 45 64 big4 big4 NOUN issue-150 45 65 in in ADP issue-150 45 66 developing develop VERB issue-150 45 67 countries country NOUN issue-150 45 68 , , PUNCT issue-150 45 69 to to ADP issue-150 45 70 advanced advanced ADJ issue-150 45 71 economies economy NOUN issue-150 45 72 ; ; PUNCT issue-150 45 73 thus thus ADV issue-150 45 74 leaving leave VERB issue-150 45 75 “ " PUNCT issue-150 45 76 homeland homeland NOUN issue-150 45 77 ” " PUNCT issue-150 45 78 with with ADP issue-150 45 79 “ " PUNCT issue-150 45 80 second second ADV issue-150 45 81 - - PUNCT issue-150 45 82 best good ADJ issue-150 45 83 ” " PUNCT issue-150 45 84 supply supply NOUN issue-150 45 85 - - PUNCT issue-150 45 86 side side NOUN issue-150 45 87 options option NOUN issue-150 45 88 ; ; PUNCT issue-150 45 89 3 3 X issue-150 45 90 ) ) PUNCT issue-150 45 91 slow slow ADJ issue-150 45 92 and and CCONJ issue-150 45 93 lagging lag VERB issue-150 45 94 transition transition NOUN issue-150 45 95 to to ADP issue-150 45 96 the the DET issue-150 45 97 international international ADJ issue-150 45 98 audit audit NOUN issue-150 45 99 standards standard NOUN issue-150 45 100 and and CCONJ issue-150 45 101 code code NOUN issue-150 45 102 of of ADP issue-150 45 103 ethics ethic NOUN issue-150 45 104 , , PUNCT issue-150 45 105 imposing impose VERB issue-150 45 106 institutional institutional ADJ issue-150 45 107 laggings lagging NOUN issue-150 45 108 and and CCONJ issue-150 45 109 phenomenon phenomenon NOUN issue-150 45 110 of of ADP issue-150 45 111 dysfunctional dysfunctional ADJ issue-150 45 112 behaviour behaviour NOUN issue-150 45 113 of of ADP issue-150 45 114 auditors auditor NOUN issue-150 45 115 . . PUNCT issue-150 46 1 besides besides SCONJ issue-150 46 2 traditional traditional ADJ issue-150 46 3 challenges challenge NOUN issue-150 46 4 there there PRON issue-150 46 5 could could AUX issue-150 46 6 be be AUX issue-150 46 7 mentioned mention VERB issue-150 46 8 force force NOUN issue-150 46 9 - - PUNCT issue-150 46 10 majeure majeure NOUN issue-150 46 11 issues issue NOUN issue-150 46 12 such such ADJ issue-150 46 13 as as ADP issue-150 46 14 international international ADJ issue-150 46 15 conflicts conflict NOUN issue-150 46 16 , , PUNCT issue-150 46 17 unfear unfear ADJ issue-150 46 18 sectorial sectorial ADJ issue-150 46 19 competition competition NOUN issue-150 46 20 ( ( PUNCT issue-150 46 21 aggressive aggressive ADJ issue-150 46 22 m&as m&as NOUN issue-150 46 23 ) ) PUNCT issue-150 46 24 , , PUNCT issue-150 46 25 political political ADJ issue-150 46 26 crises crisis NOUN issue-150 46 27 ( ( PUNCT issue-150 46 28 affecting affect VERB issue-150 46 29 fdi fdi NOUN issue-150 46 30 inflows inflow NOUN issue-150 46 31 and and CCONJ issue-150 46 32 free free ADJ issue-150 46 33 trade trade NOUN issue-150 46 34 conditions condition NOUN issue-150 46 35 ) ) PUNCT issue-150 46 36 . . PUNCT issue-150 47 1 all all DET issue-150 47 2 above above ADV issue-150 47 3 - - PUNCT issue-150 47 4 mentioned mention VERB issue-150 47 5 factors factor NOUN issue-150 47 6 affect affect VERB issue-150 47 7 audit audit NOUN issue-150 47 8 market market NOUN issue-150 47 9 in in ADP issue-150 47 10 long long ADJ issue-150 47 11 - - PUNCT issue-150 47 12 term term NOUN issue-150 47 13 perspective perspective NOUN issue-150 47 14 and and CCONJ issue-150 47 15 its its PRON issue-150 47 16 lagged lag VERB issue-150 47 17 table table NOUN issue-150 47 18 1 1 NUM issue-150 47 19 determinants determinant NOUN issue-150 47 20 of of ADP issue-150 47 21 audit audit NOUN issue-150 47 22 pricing pricing NOUN issue-150 47 23 in in ADP issue-150 47 24 developing develop VERB issue-150 47 25 countries country NOUN issue-150 47 26 type type VERB issue-150 47 27 au au ADJ issue-150 47 28 di di NOUN issue-150 47 29 to to ADP issue-150 47 30 r r NOUN issue-150 47 31 s s PART issue-150 47 32 iz iz INTJ issue-150 47 33 e e NOUN issue-150 47 34 c c NOUN issue-150 47 35 lie lie VERB issue-150 47 36 nt not PART issue-150 47 37 si si PROPN issue-150 47 38 ze ze PROPN issue-150 47 39 in in ADP issue-150 47 40 du du PROPN issue-150 47 41 st st PROPN issue-150 47 42 ry ry PROPN issue-150 47 43 sp sp ADP issue-150 47 44 ec ec PROPN issue-150 47 45 ia ia PROPN issue-150 47 46 liz liz PROPN issue-150 47 47 at at ADP issue-150 47 48 io io PROPN issue-150 47 49 n n X issue-150 47 50 au au X issue-150 47 51 di di NOUN issue-150 47 52 to to ADP issue-150 47 53 r r PROPN issue-150 47 54 s s PROPN issue-150 47 55 w w PROPN issue-150 47 56 itc itc PROPN issue-150 47 57 hi hi INTJ issue-150 47 58 ng ng PROPN issue-150 47 59 effi effi PROPN issue-150 47 60 ci ci PROPN issue-150 47 61 en en INTJ issue-150 47 62 cy cy PROPN issue-150 47 63 o o PROPN issue-150 47 64 f f PROPN issue-150 48 1 a a DET issue-150 48 2 ud ud PROPN issue-150 48 3 ito ito PROPN issue-150 48 4 r r PROPN issue-150 48 5 st st PROPN issue-150 48 6 aff aff PROPN issue-150 48 7 sh sh PROPN issue-150 48 8 or or CCONJ issue-150 48 9 t t PROPN issue-150 48 10 - - PUNCT issue-150 48 11 t t PROPN issue-150 48 12 er er INTJ issue-150 48 13 m m PROPN issue-150 48 14 d d PROPN issue-150 48 15 eb eb PROPN issue-150 48 16 t t PROPN issue-150 48 17 , , PUNCT issue-150 48 18 fin fin NOUN issue-150 49 1 an an DET issue-150 49 2 ci ci NOUN issue-150 49 3 al al PROPN issue-150 49 4 ly ly PROPN issue-150 49 5 -s -s PROPN issue-150 49 6 tre tre NOUN issue-150 49 7 ss ss PROPN issue-150 49 8 ed ed PROPN issue-150 49 9 n n ADV issue-150 50 1 a a DET issue-150 50 2 s s X issue-150 50 3 pr pr NOUN issue-150 50 4 ov ov PROPN issue-150 50 5 isi isi PROPN issue-150 50 6 on on ADP issue-150 50 7 ea ea PROPN issue-150 50 8 rn rn PROPN issue-150 50 9 in in ADP issue-150 50 10 gs gs PROPN issue-150 50 11 m m PROPN issue-150 50 12 an an DET issue-150 50 13 ip ip NOUN issue-150 50 14 ul ul NOUN issue-150 50 15 at at ADP issue-150 50 16 io io PROPN issue-150 50 17 n n X issue-150 50 18 ris ris X issue-150 50 19 ks ks PROPN issue-150 50 20 c c PROPN issue-150 50 21 or or CCONJ issue-150 50 22 po po INTJ issue-150 50 23 ra ra INTJ issue-150 51 1 te te INTJ issue-150 51 2 g g PROPN issue-150 51 3 ov ov INTJ issue-150 51 4 er er INTJ issue-150 51 5 na na INTJ issue-150 51 6 nc nc PROPN issue-150 51 7 e e PROPN issue-150 51 8 r r PROPN issue-150 51 9 isk isk NOUN issue-150 51 10 s s PROPN issue-150 51 11 , , PUNCT issue-150 51 12 in in ADP issue-150 51 13 te te PROPN issue-150 51 14 rn rn PROPN issue-150 51 15 al al PROPN issue-150 51 16 c c PROPN issue-150 51 17 on on ADP issue-150 51 18 tro tro X issue-150 51 19 l l PROPN issue-150 51 20 a a DET issue-150 51 21 ss ss NOUN issue-150 51 22 et et NOUN issue-150 51 23 s s PROPN issue-150 51 24 & & CCONJ issue-150 51 25 s s PROPN issue-150 51 26 al al PROPN issue-150 51 27 es es PROPN issue-150 51 28 , , PUNCT issue-150 51 29 t t PROPN issue-150 52 1 he he PRON issue-150 52 2 ir ir PROPN issue-150 52 3 st st PROPN issue-150 53 1 ru ru PROPN issue-150 53 2 ct ct INTJ issue-150 53 3 ur ur INTJ issue-150 54 1 e e NOUN issue-150 54 2 ty ty INTJ issue-150 55 1 pe pe INTJ issue-150 55 2 o o NOUN issue-150 55 3 f f PROPN issue-150 56 1 a a PRON issue-150 56 2 ud ud INTJ issue-150 57 1 it it PRON issue-150 57 2 br br VERB issue-150 57 3 an an DET issue-150 57 4 d d X issue-150 57 5 se se X issue-150 57 6 le le X issue-150 57 7 ct ct PROPN issue-150 57 8 iv iv NUM issue-150 57 9 ity ity NOUN issue-150 57 10 if if SCONJ issue-150 57 11 r r NOUN issue-150 57 12 s s VERB issue-150 57 13 ad ad NOUN issue-150 57 14 ju ju PROPN issue-150 57 15 st st PROPN issue-150 57 16 m m PROPN issue-150 57 17 en en ADP issue-150 57 18 t t PROPN issue-150 57 19 , , PUNCT issue-150 57 20 ta ta X issue-150 57 21 x x SYM issue-150 57 22 sh sh PROPN issue-150 57 23 ar ar PROPN issue-150 57 24 e e PROPN issue-150 57 25 inherent inherent ADJ issue-150 57 26 origin origin NOUN issue-150 57 27 endogenous endogenous VERB issue-150 57 28 + + X issue-150 58 1 + + PUNCT issue-150 58 2 + + CCONJ issue-150 58 3 + + CCONJ issue-150 58 4 exogenous exogenous ADJ issue-150 58 5 + + X issue-150 59 1 + + PUNCT issue-150 59 2 + + PUNCT issue-150 59 3 + + PUNCT issue-150 59 4 + + PUNCT issue-150 59 5 + + PUNCT issue-150 59 6 + + PUNCT issue-150 59 7 + + CCONJ issue-150 59 8 + + CCONJ issue-150 59 9 market market NOUN issue-150 59 10 structure structure NOUN issue-150 59 11 concentrated concentrate VERB issue-150 59 12 + + X issue-150 60 1 + + PUNCT issue-150 60 2 + + PUNCT issue-150 60 3 + + CCONJ issue-150 60 4 + + CCONJ issue-150 60 5 fragmented fragmented ADJ issue-150 60 6 + + CCONJ issue-150 60 7 + + PUNCT issue-150 60 8 + + CCONJ issue-150 60 9 + + CCONJ issue-150 60 10 n n CCONJ issue-150 60 11 / / SYM issue-150 60 12 a a DET issue-150 60 13 n n NOUN issue-150 60 14 / / SYM issue-150 60 15 a a DET issue-150 60 16 + + NOUN issue-150 60 17 n n CCONJ issue-150 60 18 / / SYM issue-150 60 19 a a DET issue-150 60 20 market market NOUN issue-150 60 21 side side NOUN issue-150 60 22 demand demand NOUN issue-150 60 23 + + CCONJ issue-150 61 1 + + PUNCT issue-150 62 1 + + PUNCT issue-150 62 2 + + PUNCT issue-150 62 3 + + PUNCT issue-150 62 4 + + PUNCT issue-150 62 5 + + PUNCT issue-150 62 6 + + PUNCT issue-150 62 7 + + CCONJ issue-150 62 8 + + NUM issue-150 62 9 supply supply NOUN issue-150 62 10 + + CCONJ issue-150 62 11 + + CCONJ issue-150 62 12 + + NUM issue-150 62 13 notes note NOUN issue-150 62 14 : : PUNCT issue-150 62 15 * * PUNCT issue-150 62 16 not not PART issue-150 62 17 applicable applicable ADJ issue-150 62 18 . . PUNCT issue-150 63 1 source source NOUN issue-150 63 2 : : PUNCT issue-150 63 3 the the DET issue-150 63 4 authors author NOUN issue-150 63 5 ’ ’ PART issue-150 63 6 compilations compilation NOUN issue-150 63 7 . . PUNCT issue-150 64 1 baltic baltic PROPN issue-150 64 2 journal journal PROPN issue-150 64 3 of of ADP issue-150 64 4 economic economic ADJ issue-150 64 5 studies study NOUN issue-150 64 6 95 95 NUM issue-150 64 7 vol vol NOUN issue-150 64 8 . . PROPN issue-150 65 1 2 2 NUM issue-150 65 2 , , PUNCT issue-150 65 3 no no INTJ issue-150 65 4 . . NOUN issue-150 65 5 5 5 NUM issue-150 65 6 , , PUNCT issue-150 65 7 2016 2016 NUM issue-150 65 8 recovery recovery NOUN issue-150 65 9 . . PUNCT issue-150 66 1 thus thus ADV issue-150 66 2 , , PUNCT issue-150 66 3 regulatory regulatory ADJ issue-150 66 4 position position NOUN issue-150 66 5 and and CCONJ issue-150 66 6 impact impact NOUN issue-150 66 7 can can AUX issue-150 66 8 either either CCONJ issue-150 66 9 support support VERB issue-150 66 10 professionals professional NOUN issue-150 66 11 or or CCONJ issue-150 66 12 create create VERB issue-150 66 13 additional additional ADJ issue-150 66 14 barriers barrier NOUN issue-150 66 15 to to ADP issue-150 66 16 auditors auditor NOUN issue-150 66 17 . . PUNCT issue-150 67 1 empirical empirical ADJ issue-150 67 2 analysis analysis NOUN issue-150 67 3 of of ADP issue-150 67 4 average average ADJ issue-150 67 5 prices price NOUN issue-150 67 6 in in ADP issue-150 67 7 ukraine ukraine NOUN issue-150 67 8 during during ADP issue-150 67 9 2008 2008 NUM issue-150 67 10 - - SYM issue-150 67 11 2015 2015 NUM issue-150 67 12 based base VERB issue-150 67 13 on on ADP issue-150 67 14 chamber chamber NOUN issue-150 67 15 of of ADP issue-150 67 16 auditors auditor NOUN issue-150 67 17 of of ADP issue-150 67 18 ukraine ukraine ADJ issue-150 67 19 annual annual ADJ issue-150 67 20 reports report NOUN issue-150 67 21 ( ( PUNCT issue-150 67 22 see see VERB issue-150 67 23 pic pic NOUN issue-150 67 24 . . PROPN issue-150 67 25 1 1 NUM issue-150 67 26 and and CCONJ issue-150 67 27 pic pic NOUN issue-150 67 28 . . PUNCT issue-150 68 1 2 2 X issue-150 68 2 ) ) PUNCT issue-150 68 3 provides provide VERB issue-150 68 4 us we PRON issue-150 68 5 with with ADP issue-150 68 6 some some DET issue-150 68 7 important important ADJ issue-150 68 8 data datum NOUN issue-150 68 9 : : PUNCT issue-150 68 10 1 1 NUM issue-150 68 11 ) ) PUNCT issue-150 68 12 average average ADJ issue-150 68 13 fee fee NOUN issue-150 68 14 per per ADP issue-150 68 15 contract contract NOUN issue-150 68 16 in in ADP issue-150 68 17 uah uah PROPN issue-150 68 18 demonstrates demonstrate VERB issue-150 68 19 strong strong ADJ issue-150 68 20 increase increase NOUN issue-150 68 21 within within ADP issue-150 68 22 the the DET issue-150 68 23 time time NOUN issue-150 68 24 framework framework NOUN issue-150 68 25 from from ADP issue-150 68 26 15,27 15,27 NUM issue-150 68 27     SPACE issue-150 68 28 thousands thousand NOUN issue-150 68 29 hryvnias hryvnia NOUN issue-150 68 30 to to ADP issue-150 68 31 49,4 49,4 PROPN issue-150 68 32 thousands thousand NOUN issue-150 68 33 hryvnias hryvnia NOUN issue-150 68 34 for for ADP issue-150 68 35 one one NUM issue-150 68 36 contract contract NOUN issue-150 68 37 . . PUNCT issue-150 69 1 at at ADP issue-150 69 2 the the DET issue-150 69 3 same same ADJ issue-150 69 4 time time NOUN issue-150 69 5 total total NOUN issue-150 69 6 amount amount NOUN issue-150 69 7 of of ADP issue-150 69 8 deals deal NOUN issue-150 69 9 declined decline VERB issue-150 69 10 almost almost ADV issue-150 69 11 by by ADP issue-150 69 12 the the DET issue-150 69 13 half half NOUN issue-150 69 14 . . PUNCT issue-150 70 1 we we PRON issue-150 70 2 could could AUX issue-150 70 3 suggest suggest VERB issue-150 70 4 that that SCONJ issue-150 70 5 such such ADJ issue-150 70 6 non non ADJ issue-150 70 7 - - ADJ issue-150 70 8 linear linear ADJ issue-150 70 9 dynamics dynamic NOUN issue-150 70 10 may may AUX issue-150 70 11 result result VERB issue-150 70 12 from from ADP issue-150 70 13 industry industry NOUN issue-150 70 14 concentration concentration NOUN issue-150 70 15 and and CCONJ issue-150 70 16 increase increase NOUN issue-150 70 17 of of ADP issue-150 70 18 unit unit NOUN issue-150 70 19 costs cost NOUN issue-150 70 20 or or CCONJ issue-150 70 21 complexity complexity NOUN issue-150 70 22 of of ADP issue-150 70 23 a a DET issue-150 70 24 subject subject ADJ issue-150 70 25 company company NOUN issue-150 70 26 . . PUNCT issue-150 71 1 though though SCONJ issue-150 71 2 average average ADJ issue-150 71 3 fee fee NOUN issue-150 71 4 per per ADP issue-150 71 5 contract contract NOUN issue-150 71 6 in in ADP issue-150 71 7 usd usd NOUN issue-150 71 8 remained remain VERB issue-150 71 9 constant constant ADJ issue-150 71 10 what what PRON issue-150 71 11 means mean VERB issue-150 71 12 prices price NOUN issue-150 71 13 were be AUX issue-150 71 14 inelastic inelastic ADJ issue-150 71 15 ( ( PUNCT issue-150 71 16 not not PART issue-150 71 17 market market NOUN issue-150 71 18 determinants determinant NOUN issue-150 71 19 driven drive VERB issue-150 71 20 ) ) PUNCT issue-150 71 21 ; ; PUNCT issue-150 71 22 2 2 X issue-150 71 23 ) ) PUNCT issue-150 71 24 usd usd NOUN issue-150 71 25 - - PUNCT issue-150 71 26 based base VERB issue-150 71 27 fees fee NOUN issue-150 71 28 per per ADP issue-150 71 29 contract contract NOUN issue-150 71 30 peak peak NOUN issue-150 71 31 in in ADP issue-150 71 32 2013 2013 NUM issue-150 71 33 and and CCONJ issue-150 71 34 further further ADJ issue-150 71 35 decline decline NOUN issue-150 71 36 by by ADP issue-150 71 37 30 30 NUM issue-150 71 38 % % NOUN issue-150 71 39 in in ADP issue-150 71 40 2015 2015 NUM issue-150 71 41 demonstrated demonstrate VERB issue-150 71 42 negative negative ADJ issue-150 71 43 market market NOUN issue-150 71 44 trend trend NOUN issue-150 71 45 for for ADP issue-150 71 46 industry industry NOUN issue-150 71 47 marginalization marginalization NOUN issue-150 71 48 under under ADP issue-150 71 49 challenging challenge VERB issue-150 71 50 country country NOUN issue-150 71 51 conditions condition NOUN issue-150 71 52 and and CCONJ issue-150 71 53 mass mass ADJ issue-150 71 54 bankruptcies bankruptcy NOUN issue-150 71 55 in in ADP issue-150 71 56 corporate corporate ADJ issue-150 71 57 and and CCONJ issue-150 71 58 banking banking NOUN issue-150 71 59 sectors sector NOUN issue-150 71 60 during during ADP issue-150 71 61 2014 2014 NUM issue-150 71 62 - - SYM issue-150 71 63 15 15 NUM issue-150 71 64 making make VERB issue-150 71 65 it it PRON issue-150 71 66 less less ADV issue-150 71 67 attractive attractive ADJ issue-150 71 68 to to ADP issue-150 71 69 foreign foreign ADJ issue-150 71 70 industry industry NOUN issue-150 71 71 professionals professional NOUN issue-150 71 72 and and CCONJ issue-150 71 73 investors investor NOUN issue-150 71 74 . . PUNCT issue-150 72 1 15,27 15,27 NUM issue-150 72 2 36,8 36,8 NUM issue-150 72 3 49,4 49,4 NOUN issue-150 72 4 3,10 3,10 NUM issue-150 72 5 2,26 2,26 NUM issue-150 72 6 3,723,172,942,712,732,90 3,723,172,942,712,732,90 NUM issue-150 72 7 29,7 29,7 NUM issue-150 73 1 25,3 25,3 PROPN issue-150 73 2 23,44 23,44 NUM issue-150 73 3 21,521,3 21,521,3 NUM issue-150 73 4 0 0 NUM issue-150 73 5 10 10 NUM issue-150 73 6 20 20 NUM issue-150 73 7 30 30 NUM issue-150 73 8 40 40 NUM issue-150 73 9 50 50 NUM issue-150 73 10 3000040000500006000070000 3000040000500006000070000 NUM issue-150 73 11 contracts contract NOUN issue-150 73 12 average average ADJ issue-150 73 13 fee fee NOUN issue-150 73 14 , , PUNCT issue-150 73 15 000 000 NUM issue-150 73 16 per per ADP issue-150 73 17 contractusd contractusd NOUN issue-150 73 18 - - PUNCT issue-150 73 19 based base VERB issue-150 73 20 uah uah NOUN issue-150 73 21 - - PUNCT issue-150 73 22 based base VERB issue-150 73 23 pic pic NOUN issue-150 73 24 . . PUNCT issue-150 74 1 1 1 X issue-150 74 2 . . X issue-150 74 3 average average ADJ issue-150 74 4 audit audit NOUN issue-150 74 5 fees fee NOUN issue-150 74 6 ( ( PUNCT issue-150 74 7 uah uah PROPN issue-150 74 8 , , PUNCT issue-150 74 9 usd usd NOUN issue-150 74 10 based base VERB issue-150 74 11 on on ADP issue-150 74 12 current current ADJ issue-150 74 13 prices price NOUN issue-150 74 14 ) ) PUNCT issue-150 74 15 in in ADP issue-150 74 16 ukraine ukraine NOUN issue-150 74 17 , , PUNCT issue-150 74 18 2008 2008 NUM issue-150 74 19 - - SYM issue-150 74 20 2015 2015 NUM issue-150 74 21 pic pic NOUN issue-150 74 22 . . PUNCT issue-150 75 1 2 2 X issue-150 75 2 . . X issue-150 75 3 dynamics dynamic NOUN issue-150 75 4 of of ADP issue-150 75 5 ukrainian ukrainian ADJ issue-150 75 6 audit audit NOUN issue-150 75 7 market market NOUN issue-150 75 8 average average ADJ issue-150 75 9 fee fee NOUN issue-150 75 10 73,147 73,147 NUM issue-150 75 11 35,642 35,642 NUM issue-150 75 12 35,104 35,104 NUM issue-150 75 13 44,21850,125 44,21850,125 NUM issue-150 75 14 53,68556,471 53,68556,471 NUM issue-150 75 15 60,229 60,229 NUM issue-150 75 16 3,17 3,17 NUM issue-150 75 17 3,72 3,72 NUM issue-150 75 18 3,10 3,10 NUM issue-150 75 19 2,26 2,26 NUM issue-150 75 20 2,94 2,94 NUM issue-150 75 21 2,712,732,90 2,712,732,90 NUM issue-150 75 22 20 20 NUM issue-150 75 23 30 30 NUM issue-150 75 24 40 40 NUM issue-150 75 25 50 50 NUM issue-150 75 26 60 60 NUM issue-150 75 27 70 70 NUM issue-150 75 28 80 80 NUM issue-150 75 29 2008 2008 NUM issue-150 75 30 2009 2009 NUM issue-150 75 31 2010 2010 NUM issue-150 75 32 2011 2011 NUM issue-150 75 33 2012 2012 NUM issue-150 75 34 2013 2013 NUM issue-150 75 35 2014 2014 NUM issue-150 75 36 2015 2015 NUM issue-150 75 37 contracts contract NOUN issue-150 75 38 , , PUNCT issue-150 75 39 000 000 NUM issue-150 75 40 2 2 NUM issue-150 75 41 3 3 NUM issue-150 75 42 4 4 NUM issue-150 75 43 average average ADJ issue-150 75 44 fee fee NOUN issue-150 75 45 , , PUNCT issue-150 75 46 usd usd NOUN issue-150 75 47 000 000 NUM issue-150 75 48 contracts contract VERB issue-150 75 49 usd usd NOUN issue-150 75 50 - - PUNCT issue-150 75 51 based base VERB issue-150 75 52 baltic baltic ADJ issue-150 75 53 journal journal NOUN issue-150 75 54 of of ADP issue-150 75 55 economic economic ADJ issue-150 75 56 studies study NOUN issue-150 75 57 96 96 NUM issue-150 75 58 vol vol NOUN issue-150 75 59 . . PROPN issue-150 76 1 2 2 NUM issue-150 76 2 , , PUNCT issue-150 76 3 no no INTJ issue-150 76 4 . . NOUN issue-150 76 5 5 5 NUM issue-150 76 6 , , PUNCT issue-150 76 7 2016 2016 NUM issue-150 76 8 4 4 NUM issue-150 76 9 . . PUNCT issue-150 77 1 conclusions conclusion NOUN issue-150 77 2 practical practical ADJ issue-150 77 3 implications implication NOUN issue-150 77 4 . . PUNCT issue-150 78 1 audit audit NOUN issue-150 78 2 pricing pricing NOUN issue-150 78 3 models model NOUN issue-150 78 4 in in ADP issue-150 78 5 developed develop VERB issue-150 78 6 countries country NOUN issue-150 78 7 are be AUX issue-150 78 8 mainly mainly ADV issue-150 78 9 exogenous exogenous ADJ issue-150 78 10 and and CCONJ issue-150 78 11 based base VERB issue-150 78 12 on on ADP issue-150 78 13 an an DET issue-150 78 14 auditor auditor NOUN issue-150 78 15 ’s ’s PART issue-150 78 16 risk risk NOUN issue-150 78 17 assessment assessment NOUN issue-150 78 18 . . PUNCT issue-150 79 1 vulnerability vulnerability NOUN issue-150 79 2 of of ADP issue-150 79 3 markets market NOUN issue-150 79 4 and and CCONJ issue-150 79 5 clients client NOUN issue-150 79 6 ’ ' PUNCT issue-150 79 7 unethical unethical ADJ issue-150 79 8 behaviour behaviour NOUN issue-150 79 9 makes make VERB issue-150 79 10 audit audit NOUN issue-150 79 11 pricing pricing NOUN issue-150 79 12 models model NOUN issue-150 79 13 more more ADV issue-150 79 14 endogenous endogenous ADJ issue-150 79 15 in in ADP issue-150 79 16 developing develop VERB issue-150 79 17 countries country NOUN issue-150 79 18 . . PUNCT issue-150 80 1 value value NOUN issue-150 80 2 / / SYM issue-150 80 3 originality originality NOUN issue-150 80 4 . . PUNCT issue-150 81 1 this this PRON issue-150 81 2 is be AUX issue-150 81 3 the the DET issue-150 81 4 first first ADJ issue-150 81 5 paper paper NOUN issue-150 81 6 providing provide VERB issue-150 81 7 a a DET issue-150 81 8 better well ADJ issue-150 81 9 understanding understanding NOUN issue-150 81 10 of of ADP issue-150 81 11 audit audit NOUN issue-150 81 12 prices price NOUN issue-150 81 13 declination declination NOUN issue-150 81 14 in in ADP issue-150 81 15 ukraine ukraine NOUN issue-150 81 16 as as ADP issue-150 81 17 a a DET issue-150 81 18 consequence consequence NOUN issue-150 81 19 of of ADP issue-150 81 20 dysfunctional dysfunctional ADJ issue-150 81 21 audit audit NOUN issue-150 81 22 firms firm NOUN issue-150 81 23 ’ ’ PART issue-150 81 24 behaviour behaviour NOUN issue-150 81 25 , , PUNCT issue-150 81 26 institutional institutional ADJ issue-150 81 27 and and CCONJ issue-150 81 28 market market NOUN issue-150 81 29 fragility fragility NOUN issue-150 81 30 , , PUNCT issue-150 81 31 inherent inherent ADJ issue-150 81 32 to to ADP issue-150 81 33 developing develop VERB issue-150 81 34 countries country NOUN issue-150 81 35 . . PUNCT issue-150 82 1 references reference NOUN issue-150 82 2 abdulmalik abdulmalik VERB issue-150 82 3 , , PUNCT issue-150 82 4 o.s o.s PROPN issue-150 82 5 . . PROPN issue-150 82 6 and and CCONJ issue-150 82 7 a. a. PROPN issue-150 82 8 che che PROPN issue-150 82 9 ahmad ahmad PROPN issue-150 82 10 ( ( PUNCT issue-150 82 11 2016 2016 NUM issue-150 82 12 ) ) PUNCT issue-150 82 13 . . PUNCT issue-150 83 1 boardroom boardroom NOUN issue-150 83 2 diversity diversity NOUN issue-150 83 3 and and CCONJ issue-150 83 4 audit audit NOUN issue-150 83 5 fees fee NOUN issue-150 83 6 : : PUNCT issue-150 83 7 diectory diectory NOUN issue-150 83 8 ethnicity ethnicity NOUN issue-150 83 9 , , PUNCT issue-150 83 10 independent independent ADJ issue-150 83 11 and and CCONJ issue-150 83 12 nationality nationality NOUN issue-150 83 13 , , PUNCT issue-150 83 14 audit audit NOUN issue-150 83 15 financiar financiar VERB issue-150 83 16 , , PUNCT issue-150 83 17 14(4):413 14(4):413 PROPN issue-150 83 18 - - SYM issue-150 83 19 423 423 NUM issue-150 83 20 . . PUNCT issue-150 83 21 ballas ballas PROPN issue-150 83 22 , , PUNCT issue-150 83 23 apostolos apostolos PROPN issue-150 83 24 a. a. PROPN issue-150 83 25 , , PUNCT issue-150 83 26 and and CCONJ issue-150 83 27 irene irene PROPN issue-150 83 28 fafaliou fafaliou PROPN issue-150 83 29 ( ( PUNCT issue-150 83 30 2008 2008 NUM issue-150 83 31 ) ) PUNCT issue-150 83 32 . . PUNCT issue-150 84 1 market market NOUN issue-150 84 2 shares share NOUN issue-150 84 3 and and CCONJ issue-150 84 4 concentration concentration NOUN issue-150 84 5 in in ADP issue-150 84 6 the the DET issue-150 84 7 eu eu PROPN issue-150 84 8 auditing auditing NOUN issue-150 84 9 industry industry NOUN issue-150 84 10 : : PUNCT issue-150 84 11 the the DET issue-150 84 12 effects effect NOUN issue-150 84 13 of of ADP issue-150 84 14 andersen andersen PROPN issue-150 84 15 ’s ’s PART issue-150 84 16 demise demise NOUN issue-150 84 17 , , PUNCT issue-150 84 18 international international ADJ issue-150 84 19 advances advance NOUN issue-150 84 20 in in ADP issue-150 84 21 economic economic ADJ issue-150 84 22 research research NOUN issue-150 84 23 , , PUNCT issue-150 84 24 14(4):485–497 14(4):485–497 PROPN issue-150 84 25 . . PUNCT issue-150 84 26 barkess barkess PROPN issue-150 84 27 , , PUNCT issue-150 84 28 lynn lynn PROPN issue-150 84 29 & & CCONJ issue-150 84 30 roger roger PROPN issue-150 84 31 simnett simnett PROPN issue-150 84 32 ( ( PUNCT issue-150 84 33 1994 1994 NUM issue-150 84 34 ) ) PUNCT issue-150 84 35 . . PUNCT issue-150 85 1 the the DET issue-150 85 2 provision provision NOUN issue-150 85 3 of of ADP issue-150 85 4 other other ADJ issue-150 85 5 services service NOUN issue-150 85 6 by by ADP issue-150 85 7 auditors auditor NOUN issue-150 85 8 : : PUNCT issue-150 85 9 independence independence NOUN issue-150 85 10 and and CCONJ issue-150 85 11 pricing pricing NOUN issue-150 85 12 , , PUNCT issue-150 85 13 journal journal NOUN issue-150 85 14 of of ADP issue-150 85 15 accounting accounting NOUN issue-150 85 16 and and CCONJ issue-150 85 17 business business NOUN issue-150 85 18 research research NOUN issue-150 85 19 , , PUNCT issue-150 85 20 24(94 24(94 NUM issue-150 85 21 ): ): PUNCT issue-150 85 22 99 99 NUM issue-150 85 23 - - SYM issue-150 85 24 108 108 NUM issue-150 85 25 . . PUNCT issue-150 85 26 retrieved retrieve VERB issue-150 85 27 from from ADP issue-150 85 28 : : PUNCT issue-150 85 29 http://www.tandfonline.com/ http://www.tandfonline.com/ PROPN issue-150 85 30 doi doi PROPN issue-150 85 31 / / SYM issue-150 85 32 abs/10.1080/¬00014788.1994.9729469 abs/10.1080/¬00014788.1994.9729469 PROPN issue-150 85 33 beatty beatty PROPN issue-150 85 34 , , PUNCT issue-150 85 35 randolph randolph PROPN issue-150 85 36 p. p. PROPN issue-150 85 37 ( ( PUNCT issue-150 85 38 1989 1989 NUM issue-150 85 39 ) ) PUNCT issue-150 85 40 . . PUNCT issue-150 86 1 auditor auditor NOUN issue-150 86 2 reputation reputation NOUN issue-150 86 3 and and CCONJ issue-150 86 4 the the DET issue-150 86 5 pricing pricing NOUN issue-150 86 6 of of ADP issue-150 86 7 initial initial ADJ issue-150 86 8 public public ADJ issue-150 86 9 offerings offering NOUN issue-150 86 10 , , PUNCT issue-150 86 11 the the DET issue-150 86 12 accounting accounting NOUN issue-150 86 13 review review NOUN issue-150 86 14 , , PUNCT issue-150 86 15 64(4 64(4 NUM issue-150 86 16 ): ): PUNCT issue-150 86 17 693 693 NUM issue-150 86 18 - - SYM issue-150 86 19 709 709 NUM issue-150 86 20 . . PUNCT issue-150 87 1 bell bell PROPN issue-150 87 2 , , PUNCT issue-150 87 3 t.b t.b PROPN issue-150 87 4 . . PROPN issue-150 87 5 , , PUNCT issue-150 87 6 dooger dooger PROPN issue-150 87 7 , , PUNCT issue-150 87 8 r. r. PROPN issue-150 87 9 , , PUNCT issue-150 87 10 & & CCONJ issue-150 87 11 solomon solomon PROPN issue-150 87 12 , , PUNCT issue-150 87 13 i. i. PROPN issue-150 87 14 ( ( PUNCT issue-150 87 15 2008 2008 NUM issue-150 87 16 ) ) PUNCT issue-150 87 17 . . PUNCT issue-150 88 1 audit audit NOUN issue-150 88 2 labour labour ADJ issue-150 88 3 usage usage NOUN issue-150 88 4 and and CCONJ issue-150 88 5 fees fee NOUN issue-150 88 6 under under ADP issue-150 88 7 business business NOUN issue-150 88 8 risk risk NOUN issue-150 88 9 auditing auditing NOUN issue-150 88 10 . . PUNCT issue-150 89 1 journal journal PROPN issue-150 89 2 of of ADP issue-150 89 3 accounting accounting NOUN issue-150 89 4 research research NOUN issue-150 89 5 , , PUNCT issue-150 89 6 16 16 NUM issue-150 89 7 ( ( PUNCT issue-150 89 8 4 4 NUM issue-150 89 9 ): ): PUNCT issue-150 89 10 729 729 NUM issue-150 89 11 - - SYM issue-150 89 12 760 760 NUM issue-150 89 13 butterworth butterworth PROPN issue-150 89 14 , , PUNCT issue-150 89 15 s. s. PROPN issue-150 89 16 , , PUNCT issue-150 89 17 and and CCONJ issue-150 89 18 k.a k.a PROPN issue-150 89 19 . . PROPN issue-150 89 20 houghton houghton PROPN issue-150 89 21 ( ( PUNCT issue-150 89 22 1995 1995 NUM issue-150 89 23 ) ) PUNCT issue-150 89 24 . . PUNCT issue-150 90 1 auditor auditor NOUN issue-150 90 2 switching switching NOUN issue-150 90 3 : : PUNCT issue-150 90 4 the the DET issue-150 90 5 pricing pricing NOUN issue-150 90 6 of of ADP issue-150 90 7 audit audit NOUN issue-150 90 8 services service NOUN issue-150 90 9 , , PUNCT issue-150 90 10 journal journal NOUN issue-150 90 11 of of ADP issue-150 90 12 business business NOUN issue-150 90 13 finance finance NOUN issue-150 90 14 and and CCONJ issue-150 90 15 accounting accounting NOUN issue-150 90 16 , , PUNCT issue-150 90 17 22 22 NUM issue-150 90 18 , , PUNCT issue-150 90 19 ( ( PUNCT issue-150 90 20 3 3 NUM issue-150 90 21 ): ): PUNCT issue-150 90 22 323 323 NUM issue-150 90 23 - - SYM issue-150 90 24 344 344 NUM issue-150 90 25 . . PUNCT issue-150 91 1 carson carson PROPN issue-150 91 2 , , PUNCT issue-150 91 3 elizabeth elizabeth PROPN issue-150 91 4 and and CCONJ issue-150 91 5 neil neil PROPN issue-150 91 6 fargher fargher PROPN issue-150 91 7 ( ( PUNCT issue-150 91 8 2007 2007 NUM issue-150 91 9 ) ) PUNCT issue-150 91 10 . . PUNCT issue-150 92 1 note note NOUN issue-150 92 2 on on ADP issue-150 92 3 audit audit NOUN issue-150 92 4 fee fee NOUN issue-150 92 5 premiums premium NOUN issue-150 92 6 to to ADP issue-150 92 7 client client NOUN issue-150 92 8 size size NOUN issue-150 92 9 and and CCONJ issue-150 92 10 industry industry NOUN issue-150 92 11 specialization specialization NOUN issue-150 92 12 , , PUNCT issue-150 92 13 accounting accounting NOUN issue-150 92 14 and and CCONJ issue-150 92 15 finance finance NOUN issue-150 92 16 , , PUNCT issue-150 92 17 47(3 47(3 NUM issue-150 92 18 ): ): PUNCT issue-150 92 19 423 423 NUM issue-150 92 20 - - SYM issue-150 92 21 446 446 NUM issue-150 92 22 . . PUNCT issue-150 93 1 chamber chamber NOUN issue-150 93 2 of of ADP issue-150 93 3 auditors auditor NOUN issue-150 93 4 of of ADP issue-150 93 5 ukraine ukraine NOUN issue-150 93 6 . . PUNCT issue-150 94 1 – – PUNCT issue-150 94 2 annual annual ADJ issue-150 94 3 reports report NOUN issue-150 94 4 to to ADP issue-150 94 5 the the DET issue-150 94 6 cabinet cabinet NOUN issue-150 94 7 of of ADP issue-150 94 8 ministers minister NOUN issue-150 94 9 of of ADP issue-150 94 10 ukraine ukraine PROPN issue-150 94 11 ( ( PUNCT issue-150 94 12 2008 2008 NUM issue-150 94 13 - - SYM issue-150 94 14 2015 2015 NUM issue-150 94 15 ) ) PUNCT issue-150 94 16 . . PUNCT issue-150 95 1 retrieved retrieve VERB issue-150 95 2 from from ADP issue-150 95 3 : : PUNCT issue-150 95 4 http://www.apu.com.ua/zvit-do-kmu http://www.apu.com.ua/zvit-do-kmu PROPN issue-150 95 5 chaney chaney PROPN issue-150 95 6 , , PUNCT issue-150 95 7 paul paul PROPN issue-150 95 8 k. k. PROPN issue-150 95 9 , , PUNCT issue-150 95 10 and and CCONJ issue-150 95 11 kirk kirk PROPN issue-150 95 12 l. l. PROPN issue-150 95 13 philipich philipich PROPN issue-150 95 14 ( ( PUNCT issue-150 95 15 2002 2002 NUM issue-150 95 16 ) ) PUNCT issue-150 95 17 . . PUNCT issue-150 96 1 shredded shred VERB issue-150 96 2 reputation reputation NOUN issue-150 96 3 : : PUNCT issue-150 96 4 the the DET issue-150 96 5 cost cost NOUN issue-150 96 6 of of ADP issue-150 96 7 audit audit NOUN issue-150 96 8 failure failure NOUN issue-150 96 9 , , PUNCT issue-150 96 10 journal journal NOUN issue-150 96 11 of of ADP issue-150 96 12 accounting accounting NOUN issue-150 96 13 research research NOUN issue-150 96 14 , , PUNCT issue-150 96 15 40(4 40(4 NUM issue-150 96 16 ): ): PUNCT issue-150 96 17 1221 1221 NUM issue-150 96 18 - - SYM issue-150 96 19 1245 1245 NUM issue-150 96 20 . . PUNCT issue-150 97 1 choi choi NOUN issue-150 97 2 , , PUNCT issue-150 97 3 jong jong PROPN issue-150 97 4 - - PUNCT issue-150 97 5 hag hag PROPN issue-150 97 6 , , PUNCT issue-150 97 7 jeong jeong PROPN issue-150 97 8 - - PUNCT issue-150 97 9 bon bon PROPN issue-150 97 10 kim kim PROPN issue-150 97 11 , , PUNCT issue-150 97 12 xiaohong xiaohong PROPN issue-150 97 13 liu liu PROPN issue-150 97 14 , , PUNCT issue-150 97 15 and and CCONJ issue-150 97 16 dan dan PROPN issue-150 97 17 a. a. PROPN issue-150 97 18 simunic simunic PROPN issue-150 97 19 ( ( PUNCT issue-150 97 20 2008 2008 NUM issue-150 97 21 ) ) PUNCT issue-150 97 22 . . PUNCT issue-150 98 1 audit audit NOUN issue-150 98 2 pricing pricing NOUN issue-150 98 3 , , PUNCT issue-150 98 4 legal legal ADJ issue-150 98 5 liability liability NOUN issue-150 98 6 regimes regime NOUN issue-150 98 7 , , PUNCT issue-150 98 8 and and CCONJ issue-150 98 9 big big ADJ issue-150 98 10 4 4 NUM issue-150 98 11 premiums premium NOUN issue-150 98 12 : : PUNCT issue-150 98 13 theory theory NOUN issue-150 98 14 and and CCONJ issue-150 98 15 cross cross ADJ issue-150 98 16 - - ADJ issue-150 98 17 country country ADJ issue-150 98 18 evidence evidence NOUN issue-150 98 19 , , PUNCT issue-150 98 20 contemporary contemporary ADJ issue-150 98 21 accounting accounting NOUN issue-150 98 22 research research NOUN issue-150 98 23 , , PUNCT issue-150 98 24 25(1 25(1 NUM issue-150 98 25 ): ): PUNCT issue-150 98 26 55 55 NUM issue-150 98 27 - - SYM issue-150 98 28 99 99 NUM issue-150 98 29 . . PUNCT issue-150 99 1 donnelly donnelly PROPN issue-150 99 2 , , PUNCT issue-150 99 3 d.p d.p PROPN issue-150 99 4 . . PROPN issue-150 99 5 , , PUNCT issue-150 99 6 d.o d.o PROPN issue-150 99 7 . . PROPN issue-150 99 8 bryan bryan PROPN issue-150 99 9 , , PUNCT issue-150 99 10 and and CCONJ issue-150 99 11 j.j j.j PROPN issue-150 99 12 . . PROPN issue-150 99 13 quirin quirin PROPN issue-150 99 14 ( ( PUNCT issue-150 99 15 2003 2003 NUM issue-150 99 16 ) ) PUNCT issue-150 99 17 . . PUNCT issue-150 100 1 auditor auditor NOUN issue-150 100 2 acceptance acceptance NOUN issue-150 100 3 of of ADP issue-150 100 4 dysfunctional dysfunctional ADJ issue-150 100 5 audit audit NOUN issue-150 100 6 behaviour behaviour NOUN issue-150 100 7 : : PUNCT issue-150 100 8 an an DET issue-150 100 9 explanatory explanatory ADJ issue-150 100 10 model model NOUN issue-150 100 11 using use VERB issue-150 100 12 personal personal ADJ issue-150 100 13 characteristics characteristic NOUN issue-150 100 14 , , PUNCT issue-150 100 15 behavioural behavioural ADJ issue-150 100 16 research research NOUN issue-150 100 17 in in ADP issue-150 100 18 accounting accounting NOUN issue-150 100 19 , , PUNCT issue-150 100 20 15:87 15:87 NUM issue-150 100 21 - - SYM issue-150 100 22 110 110 NUM issue-150 100 23 . . PUNCT issue-150 101 1 figueroa figueroa PROPN issue-150 101 2 , , PUNCT issue-150 101 3 carmen carmen PROPN issue-150 101 4 rios rios PROPN issue-150 101 5 ( ( PUNCT issue-150 101 6 2013 2013 NUM issue-150 101 7 ) ) PUNCT issue-150 101 8 . . PUNCT issue-150 102 1 the the DET issue-150 102 2 effect effect NOUN issue-150 102 3 of of ADP issue-150 102 4 cultural cultural ADJ issue-150 102 5 knowledge knowledge NOUN issue-150 102 6 in in ADP issue-150 102 7 the the DET issue-150 102 8 perception perception NOUN issue-150 102 9 of of ADP issue-150 102 10 auditors auditor NOUN issue-150 102 11 : : PUNCT issue-150 102 12 internal internal ADJ issue-150 102 13 controls control NOUN issue-150 102 14 and and CCONJ issue-150 102 15 fraud fraud NOUN issue-150 102 16 , , PUNCT issue-150 102 17 revista revista PROPN issue-150 102 18 global global PROPN issue-150 102 19 de de X issue-150 102 20 negocios negocios PROPN issue-150 102 21 , , PUNCT issue-150 102 22 6(2):15 6(2):15 NOUN issue-150 102 23 - - SYM issue-150 102 24 32 32 NUM issue-150 102 25 . . PUNCT issue-150 103 1 francis francis PROPN issue-150 103 2 j. j. PROPN issue-150 103 3 , , PUNCT issue-150 103 4 k. k. PROPN issue-150 103 5 reichelt reichelt PROPN issue-150 103 6 , , PUNCT issue-150 103 7 and and CCONJ issue-150 103 8 d. d. PROPN issue-150 103 9 wang wang PROPN issue-150 103 10 ( ( PUNCT issue-150 103 11 2005 2005 NUM issue-150 103 12 ) ) PUNCT issue-150 103 13 . . PUNCT issue-150 104 1 the the DET issue-150 104 2 pricing pricing NOUN issue-150 104 3 of of ADP issue-150 104 4 national national ADJ issue-150 104 5 and and CCONJ issue-150 104 6 city city NOUN issue-150 104 7 - - PUNCT issue-150 104 8 specific specific ADJ issue-150 104 9 reputation reputation NOUN issue-150 104 10 for for ADP issue-150 104 11 industry industry NOUN issue-150 104 12 expertise expertise NOUN issue-150 104 13 in in ADP issue-150 104 14 the the DET issue-150 104 15 u.s u.s PROPN issue-150 104 16 . . PROPN issue-150 104 17 audit audit NOUN issue-150 104 18 market market NOUN issue-150 104 19 , , PUNCT issue-150 104 20 the the DET issue-150 104 21 accounting accounting NOUN issue-150 104 22 review review NOUN issue-150 104 23 , , PUNCT issue-150 104 24 80(1 80(1 NUM issue-150 104 25 ): ): PUNCT issue-150 104 26 113 113 NUM issue-150 104 27 - - SYM issue-150 104 28 136 136 NUM issue-150 104 29 . . PUNCT issue-150 104 30 giroux giroux NOUN issue-150 104 31 , , PUNCT issue-150 104 32 gary gary PROPN issue-150 104 33 , , PUNCT issue-150 104 34 and and CCONJ issue-150 104 35 andrew andrew PROPN issue-150 104 36 mclelland mclelland PROPN issue-150 104 37 ( ( PUNCT issue-150 104 38 2008 2008 NUM issue-150 104 39 ) ) PUNCT issue-150 104 40 . . PUNCT issue-150 105 1 a a DET issue-150 105 2 municipal municipal ADJ issue-150 105 3 audit audit NOUN issue-150 105 4 fee fee NOUN issue-150 105 5 model model NOUN issue-150 105 6 using use VERB issue-150 105 7 structural structural ADJ issue-150 105 8 equation equation NOUN issue-150 105 9 modeling modeling NOUN issue-150 105 10 , , PUNCT issue-150 105 11 the the DET issue-150 105 12 journal journal NOUN issue-150 105 13 of of ADP issue-150 105 14 applied apply VERB issue-150 105 15 business business NOUN issue-150 105 16 research research NOUN issue-150 105 17 , , PUNCT issue-150 105 18 24(3 24(3 NUM issue-150 105 19 ): ): PUNCT issue-150 105 20 135 135 NUM issue-150 105 21 - - SYM issue-150 105 22 146 146 NUM issue-150 105 23 . . PUNCT issue-150 105 24 – – PUNCT issue-150 105 25 retrieved retrieve VERB issue-150 105 26 from from ADP issue-150 105 27 : : PUNCT issue-150 105 28 http://harbert.auburn.edu/~ http://harbert.auburn.edu/~ ADJ issue-150 105 29 – – PUNCT issue-150 105 30 mclelaj mclelaj NOUN issue-150 105 31 / / SYM issue-150 105 32 research_files research_file NOUN issue-150 105 33 / / SYM issue-150 105 34 jabr08.pdf jabr08.pdf PROPN issue-150 105 35 el el PROPN issue-150 105 36 ghoul ghoul PROPN issue-150 105 37 , , PUNCT issue-150 105 38 sadok sadok PROPN issue-150 105 39 , , PUNCT issue-150 105 40 omrane omrane NOUN issue-150 105 41 guedhami guedhami NOUN issue-150 105 42 , , PUNCT issue-150 105 43 yang yang PROPN issue-150 105 44 ni ni PROPN issue-150 105 45 , , PUNCT issue-150 105 46 jeffrey jeffrey PROPN issue-150 105 47 pittman pittman PROPN issue-150 105 48 , , PUNCT issue-150 105 49 samir samir PROPN issue-150 105 50 saadi saadi PROPN issue-150 105 51 ( ( PUNCT issue-150 105 52 2013 2013 NUM issue-150 105 53 ) ) PUNCT issue-150 105 54 . . PUNCT issue-150 106 1 does do VERB issue-150 106 2 information information NOUN issue-150 106 3 asymmetry asymmetry NOUN issue-150 106 4 matter matter NOUN issue-150 106 5 to to ADP issue-150 106 6 equity equity NOUN issue-150 106 7 pricing pricing NOUN issue-150 106 8 ? ? PUNCT issue-150 107 1 evidence evidence NOUN issue-150 107 2 from from ADP issue-150 107 3 firms firm NOUN issue-150 107 4 ’ ' PUNCT issue-150 107 5 geographic geographic ADJ issue-150 107 6 location location NOUN issue-150 107 7 , , PUNCT issue-150 107 8 contemporary contemporary ADJ issue-150 107 9 accounting accounting NOUN issue-150 107 10 research research NOUN issue-150 107 11 , , PUNCT issue-150 107 12 30(1):140 30(1):140 PROPN issue-150 107 13 - - SYM issue-150 107 14 181 181 NUM issue-150 107 15 . . PUNCT issue-150 108 1 el el PROPN issue-150 108 2 ghoul ghoul PROPN issue-150 108 3 , , PUNCT issue-150 108 4 s. s. PROPN issue-150 108 5 , , PUNCT issue-150 108 6 o. o. PROPN issue-150 108 7 guedhami guedhami NOUN issue-150 108 8 , , PUNCT issue-150 108 9 and and CCONJ issue-150 108 10 j. j. PROPN issue-150 108 11 pittman pittman PROPN issue-150 108 12 ( ( PUNCT issue-150 108 13 2014 2014 NUM issue-150 108 14 ) ) PUNCT issue-150 108 15 . . PUNCT issue-150 109 1 cross cross ADJ issue-150 109 2 - - ADJ issue-150 109 3 country country ADJ issue-150 109 4 evidence evidence NOUN issue-150 109 5 on on ADP issue-150 109 6 the the DET issue-150 109 7 importance importance NOUN issue-150 109 8 of of ADP issue-150 109 9 big big ADJ issue-150 109 10 four four NUM issue-150 109 11 auditors auditor NOUN issue-150 109 12 to to ADP issue-150 109 13 equity equity NOUN issue-150 109 14 pricing pricing NOUN issue-150 109 15 : : PUNCT issue-150 109 16 the the DET issue-150 109 17 mediating mediate VERB issue-150 109 18 role role NOUN issue-150 109 19 of of ADP issue-150 109 20 legal legal ADJ issue-150 109 21 institutions institution NOUN issue-150 109 22 . . PUNCT issue-150 110 1 retrieved retrieve VERB issue-150 110 2 from from ADP issue-150 110 3 : : PUNCT issue-150 110 4 http://dx.doi.org/10.2139/ssrn.1567524 http://dx.doi.org/10.2139/ssrn.1567524 PROPN issue-150 110 5 hay hay PROPN issue-150 110 6 , , PUNCT issue-150 110 7 david david PROPN issue-150 110 8 c. c. PROPN issue-150 110 9 , , PUNCT issue-150 110 10 robert robert PROPN issue-150 110 11 w. w. PROPN issue-150 110 12 knechel knechel PROPN issue-150 110 13 , , PUNCT issue-150 110 14 and and CCONJ issue-150 110 15 norman norman PROPN issue-150 110 16 wong wong PROPN issue-150 110 17 ( ( PUNCT issue-150 110 18 2006 2006 NUM issue-150 110 19 ) ) PUNCT issue-150 110 20 . . PUNCT issue-150 111 1 audit audit NOUN issue-150 111 2 fees fee NOUN issue-150 111 3 : : PUNCT issue-150 111 4 a a DET issue-150 111 5 meta meta ADJ issue-150 111 6 - - PUNCT issue-150 111 7 analysis analysis NOUN issue-150 111 8 of of ADP issue-150 111 9 the the DET issue-150 111 10 effect effect NOUN issue-150 111 11 of of ADP issue-150 111 12 supply supply NOUN issue-150 111 13 and and CCONJ issue-150 111 14 demand demand NOUN issue-150 111 15 attributes attribute VERB issue-150 111 16 , , PUNCT issue-150 111 17 contemporary contemporary ADJ issue-150 111 18 accounting accounting NOUN issue-150 111 19 research research NOUN issue-150 111 20 , , PUNCT issue-150 111 21 23(1):141–91 23(1):141–91 NUM issue-150 111 22 . . PUNCT issue-150 112 1 immordino immordino NOUN issue-150 112 2 , , PUNCT issue-150 112 3 giovanni giovanni NOUN issue-150 112 4 , , PUNCT issue-150 112 5 and and CCONJ issue-150 112 6 marco marco PROPN issue-150 112 7 pagano pagano PROPN issue-150 112 8 ( ( PUNCT issue-150 112 9 2012 2012 NUM issue-150 112 10 ) ) PUNCT issue-150 112 11 . . PUNCT issue-150 113 1 corporate corporate ADJ issue-150 113 2 fraud fraud NOUN issue-150 113 3 , , PUNCT issue-150 113 4 governance governance NOUN issue-150 113 5 and and CCONJ issue-150 113 6 auditing auditing NOUN issue-150 113 7 , , PUNCT issue-150 113 8 review review NOUN issue-150 113 9 of of ADP issue-150 113 10 corporate corporate ADJ issue-150 113 11 finance finance NOUN issue-150 113 12 studies study NOUN issue-150 113 13 , , PUNCT issue-150 113 14 1(1 1(1 NUM issue-150 113 15 ): ): PUNCT issue-150 113 16 109 109 NUM issue-150 113 17 - - SYM issue-150 113 18 133 133 NUM issue-150 113 19 jubb jubb NOUN issue-150 113 20 , , PUNCT issue-150 113 21 c.a c.a PROPN issue-150 113 22 . . PROPN issue-150 113 23 , , PUNCT issue-150 113 24 k.a k.a PROPN issue-150 113 25 . . PROPN issue-150 113 26 houghton houghton PROPN issue-150 113 27 , , PUNCT issue-150 113 28 & & CCONJ issue-150 113 29 s. s. PROPN issue-150 113 30 butterworth butterworth PROPN issue-150 113 31 ( ( PUNCT issue-150 113 32 1996 1996 NUM issue-150 113 33 ) ) PUNCT issue-150 113 34 . . PUNCT issue-150 114 1 audit audit NOUN issue-150 114 2 fees fee NOUN issue-150 114 3 determinants determinant NOUN issue-150 114 4 ; ; PUNCT issue-150 114 5 the the DET issue-150 114 6 plural plural ADJ issue-150 114 7 nature nature NOUN issue-150 114 8 of of ADP issue-150 114 9 risks risk NOUN issue-150 114 10 , , PUNCT issue-150 114 11 managerial managerial ADJ issue-150 114 12 auditing auditing NOUN issue-150 114 13 journal journal NOUN issue-150 114 14 , , PUNCT issue-150 114 15 11(3 11(3 NUM issue-150 114 16 ): ): PUNCT issue-150 114 17 25 25 NUM issue-150 114 18 - - SYM issue-150 114 19 40 40 NUM issue-150 114 20 . . PUNCT issue-150 115 1 korotkiy korotkiy PROPN issue-150 115 2 , , PUNCT issue-150 115 3 v. v. ADV issue-150 115 4 , , PUNCT issue-150 115 5 and and CCONJ issue-150 115 6 i. i. PROPN issue-150 115 7 petrakov petrakov PROPN issue-150 115 8 ( ( PUNCT issue-150 115 9 2009 2009 NUM issue-150 115 10 ) ) PUNCT issue-150 115 11 . . PUNCT issue-150 116 1 methodlogical methodlogical ADJ issue-150 116 2 approaches approach NOUN issue-150 116 3 for for ADP issue-150 116 4 audit audit NOUN issue-150 116 5 quality quality NOUN issue-150 116 6 control control NOUN issue-150 116 7 in in ADP issue-150 116 8 ukraine ukraine NOUN issue-150 116 9 , , PUNCT issue-150 116 10 journal journal NOUN issue-150 116 11 of of ADP issue-150 116 12 chernihiv chernihiv PROPN issue-150 116 13 state state PROPN issue-150 116 14 techological techological ADJ issue-150 116 15 university university NOUN issue-150 116 16 , , PUNCT issue-150 116 17 38 38 NUM issue-150 116 18 : : SYM issue-150 116 19 189 189 NUM issue-150 116 20 - - SYM issue-150 116 21 198 198 NUM issue-150 116 22 . . PUNCT issue-150 117 1 kreps kreps PROPN issue-150 117 2 , , PUNCT issue-150 117 3 d. d. PROPN issue-150 117 4 , , PUNCT issue-150 117 5 and and CCONJ issue-150 117 6 r. r. PROPN issue-150 117 7 wilson wilson PROPN issue-150 117 8 ( ( PUNCT issue-150 117 9 1982 1982 NUM issue-150 117 10 ) ) PUNCT issue-150 117 11 . . PUNCT issue-150 118 1 reputation reputation NOUN issue-150 118 2 and and CCONJ issue-150 118 3 imperfect imperfect ADJ issue-150 118 4 information information NOUN issue-150 118 5 . . PUNCT issue-150 119 1 journal journal NOUN issue-150 119 2 of of ADP issue-150 119 3 economic economic ADJ issue-150 119 4 theory theory NOUN issue-150 119 5 , , PUNCT issue-150 119 6 27 27 NUM issue-150 119 7 : : SYM issue-150 119 8 253 253 NUM issue-150 119 9 - - SYM issue-150 119 10 279 279 NUM issue-150 119 11 . . PUNCT issue-150 120 1 lyon lyon PROPN issue-150 120 2 , , PUNCT issue-150 120 3 john john PROPN issue-150 120 4 d. d. PROPN issue-150 120 5 , , PUNCT issue-150 120 6 michael michael PROPN issue-150 120 7 w. w. PROPN issue-150 120 8 maher maher PROPN issue-150 120 9 ( ( PUNCT issue-150 120 10 2005 2005 NUM issue-150 120 11 ) ) PUNCT issue-150 120 12 . . PUNCT issue-150 121 1 the the DET issue-150 121 2 importance importance NOUN issue-150 121 3 of of ADP issue-150 121 4 business business NOUN issue-150 121 5 risk risk NOUN issue-150 121 6 in in ADP issue-150 121 7 setting set VERB issue-150 121 8 audit audit NOUN issue-150 121 9 fees fee NOUN issue-150 121 10 : : PUNCT issue-150 121 11 evidence evidence NOUN issue-150 121 12 from from ADP issue-150 121 13 cases case NOUN issue-150 121 14 of of ADP issue-150 121 15 client client NOUN issue-150 121 16 misconduct misconduct NOUN issue-150 121 17 , , PUNCT issue-150 121 18 journal journal NOUN issue-150 121 19 of of ADP issue-150 121 20 accounting accounting NOUN issue-150 121 21 research research NOUN issue-150 121 22 , , PUNCT issue-150 121 23 43(1 43(1 NUM issue-150 121 24 ): ): PUNCT issue-150 121 25 133–151 133–151 NUM issue-150 121 26 . . PUNCT issue-150 121 27 moizer moizer NOUN issue-150 121 28 , , PUNCT issue-150 121 29 p. p. NOUN issue-150 121 30 ( ( PUNCT issue-150 121 31 1997 1997 NUM issue-150 121 32 ) ) PUNCT issue-150 121 33 . . PUNCT issue-150 122 1 auditor auditor NOUN issue-150 122 2 reputation reputation NOUN issue-150 122 3 : : PUNCT issue-150 122 4 the the DET issue-150 122 5 international international ADJ issue-150 122 6 empirical empirical ADJ issue-150 122 7 evidence evidence NOUN issue-150 122 8 , , PUNCT issue-150 122 9 international international ADJ issue-150 122 10 journal journal NOUN issue-150 122 11 of of ADP issue-150 122 12 auditing auditing NOUN issue-150 122 13 , , PUNCT issue-150 122 14 1(1 1(1 NUM issue-150 122 15 ): ): PUNCT issue-150 122 16 61–74 61–74 NUM issue-150 122 17 . . PUNCT issue-150 123 1 nehme nehme PROPN issue-150 123 2 , , PUNCT issue-150 123 3 rabih rabih NOUN issue-150 123 4 , , PUNCT issue-150 123 5 abdullah abdullah PROPN issue-150 123 6 al al PROPN issue-150 123 7 mutawa mutawa PROPN issue-150 123 8 , , PUNCT issue-150 123 9 and and CCONJ issue-150 123 10 mohammad mohammad PROPN issue-150 123 11 jizi jizi PROPN issue-150 123 12 ( ( PUNCT issue-150 123 13 2016 2016 NUM issue-150 123 14 ) ) PUNCT issue-150 123 15 . . PUNCT issue-150 124 1 dysfunctional dysfunctional ADJ issue-150 124 2 behaviour behaviour NOUN issue-150 124 3 of of ADP issue-150 124 4 external external ADJ issue-150 124 5 auditors auditor NOUN issue-150 124 6 the the DET issue-150 124 7 collision collision NOUN issue-150 124 8 of of ADP issue-150 124 9 time time NOUN issue-150 124 10 budget budget NOUN issue-150 124 11 and and CCONJ issue-150 124 12 time time NOUN issue-150 124 13 deadline deadline NOUN issue-150 124 14 evidence evidence NOUN issue-150 124 15 from from ADP issue-150 124 16 a a DET issue-150 124 17 developing develop VERB issue-150 124 18 country country NOUN issue-150 124 19 , , PUNCT issue-150 124 20 the the DET issue-150 124 21 journal journal NOUN issue-150 124 22 of of ADP issue-150 124 23 developing develop VERB issue-150 124 24 areas area NOUN issue-150 124 25 , , PUNCT issue-150 124 26 50(1 50(1 NUM issue-150 124 27 ): ): PUNCT issue-150 124 28 373 373 NUM issue-150 124 29 - - SYM issue-150 124 30 388 388 NUM issue-150 124 31 . . PUNCT issue-150 125 1 baltic baltic PROPN issue-150 125 2 journal journal PROPN issue-150 125 3 of of ADP issue-150 125 4 economic economic ADJ issue-150 125 5 studies study NOUN issue-150 125 6 97 97 NUM issue-150 125 7 vol vol NOUN issue-150 125 8 . . PROPN issue-150 126 1 2 2 NUM issue-150 126 2 , , PUNCT issue-150 126 3 no no INTJ issue-150 126 4 . . NOUN issue-150 126 5 5 5 NUM issue-150 126 6 , , PUNCT issue-150 126 7 2016 2016 NUM issue-150 126 8 petrakov petrakov NOUN issue-150 126 9 , , PUNCT issue-150 126 10 i. i. PROPN issue-150 126 11 ( ( PUNCT issue-150 126 12 2013 2013 NUM issue-150 126 13 ) ) PUNCT issue-150 126 14 . . PUNCT issue-150 127 1 theory theory NOUN issue-150 127 2 of of ADP issue-150 127 3 contestable contestable ADJ issue-150 127 4 markets market NOUN issue-150 127 5 and and CCONJ issue-150 127 6 audit audit NOUN issue-150 127 7 in in ADP issue-150 127 8 ukraine ukraine NOUN issue-150 127 9 : : PUNCT issue-150 127 10 an an DET issue-150 127 11 identification identification NOUN issue-150 127 12 problem problem NOUN issue-150 127 13 , , PUNCT issue-150 127 14 journal journal NOUN issue-150 127 15 of of ADP issue-150 127 16 chernihiv chernihiv PROPN issue-150 127 17 state state PROPN issue-150 127 18 techological techological ADJ issue-150 127 19 university university NOUN issue-150 127 20 , , PUNCT issue-150 127 21 68 68 NUM issue-150 127 22 : : PUNCT issue-150 127 23 248 248 NUM issue-150 127 24 - - SYM issue-150 127 25 258 258 NUM issue-150 127 26 . . PUNCT issue-150 128 1 pong pong PROPN issue-150 128 2 , , PUNCT issue-150 128 3 christopher christopher PROPN issue-150 128 4 k.m k.m PROPN issue-150 128 5 . . PROPN issue-150 129 1 and and CCONJ issue-150 129 2 geoffrey geoffrey PROPN issue-150 129 3 whittington whittington PROPN issue-150 129 4 ( ( PUNCT issue-150 129 5 1994 1994 NUM issue-150 129 6 ) ) PUNCT issue-150 129 7 . . PUNCT issue-150 130 1 the the DET issue-150 130 2 determinants determinant NOUN issue-150 130 3 of of ADP issue-150 130 4 audit audit NOUN issue-150 130 5 fees fee NOUN issue-150 130 6 : : PUNCT issue-150 130 7 some some DET issue-150 130 8 empirical empirical ADJ issue-150 130 9 models model NOUN issue-150 130 10 , , PUNCT issue-150 130 11 journal journal NOUN issue-150 130 12 of of ADP issue-150 130 13 business business NOUN issue-150 130 14 finance finance PROPN issue-150 130 15 & & CCONJ issue-150 130 16 accounting accounting PROPN issue-150 130 17 , , PUNCT issue-150 130 18 21(8 21(8 NUM issue-150 130 19 ): ): PUNCT issue-150 130 20 1071–1095 1071–1095 NUM issue-150 130 21 . . PUNCT issue-150 131 1 raluca raluca PROPN issue-150 131 2 , , PUNCT issue-150 131 3 i. i. PROPN issue-150 131 4 ( ( PUNCT issue-150 131 5 2011 2011 NUM issue-150 131 6 ) ) PUNCT issue-150 131 7 . . PUNCT issue-150 132 1 audit audit NOUN issue-150 132 2 fee fee NOUN issue-150 132 3 econometrical econometrical ADJ issue-150 132 4 models model NOUN issue-150 132 5 : : PUNCT issue-150 132 6 an an DET issue-150 132 7 overview overview NOUN issue-150 132 8 of of ADP issue-150 132 9 the the DET issue-150 132 10 auditing auditing NOUN issue-150 132 11 research research NOUN issue-150 132 12 literature literature NOUN issue-150 132 13 , , PUNCT issue-150 132 14 annales annale VERB issue-150 132 15 universitatis universitatis PROPN issue-150 132 16 apulensis apulensis NOUN issue-150 132 17 series series NOUN issue-150 132 18 oeconomica oeconomica PROPN issue-150 132 19 , , PUNCT issue-150 132 20 13(2 13(2 PROPN issue-150 132 21 ): ): PUNCT issue-150 132 22 378 378 NUM issue-150 132 23 - - SYM issue-150 132 24 386 386 NUM issue-150 132 25 . . PUNCT issue-150 133 1 schatzberg schatzberg PROPN issue-150 133 2 , , PUNCT issue-150 133 3 j. j. PROPN issue-150 133 4 w. w. PROPN issue-150 133 5 ( ( PUNCT issue-150 133 6 1990 1990 NUM issue-150 133 7 ) ) PUNCT issue-150 133 8 . . PUNCT issue-150 134 1 a a DET issue-150 134 2 laboratory laboratory NOUN issue-150 134 3 market market NOUN issue-150 134 4 investigation investigation NOUN issue-150 134 5 of of ADP issue-150 134 6 low low ADJ issue-150 134 7 balling balling NOUN issue-150 134 8 in in ADP issue-150 134 9 audit audit NOUN issue-150 134 10 pricing pricing NOUN issue-150 134 11 , , PUNCT issue-150 134 12 the the DET issue-150 134 13 accounting accounting NOUN issue-150 134 14 review review NOUN issue-150 134 15 , , PUNCT issue-150 134 16 65(2 65(2 NUM issue-150 134 17 ): ): PUNCT issue-150 134 18 337 337 NUM issue-150 134 19 - - SYM issue-150 134 20 362 362 NUM issue-150 134 21 . . PUNCT issue-150 135 1 shapiro shapiro PROPN issue-150 135 2 , , PUNCT issue-150 135 3 c. c. PROPN issue-150 135 4 ( ( PUNCT issue-150 135 5 1983 1983 NUM issue-150 135 6 ) ) PUNCT issue-150 135 7 . . PUNCT issue-150 136 1 premium premium NOUN issue-150 136 2 for for ADP issue-150 136 3 high high ADJ issue-150 136 4 quality quality NOUN issue-150 136 5 products product NOUN issue-150 136 6 as as ADP issue-150 136 7 return return NOUN issue-150 136 8 to to ADP issue-150 136 9 reputation reputation NOUN issue-150 136 10 , , PUNCT issue-150 136 11 quarterly quarterly ADJ issue-150 136 12 journal journal NOUN issue-150 136 13 of of ADP issue-150 136 14 economics economic NOUN issue-150 136 15 , , PUNCT issue-150 136 16 98 98 NUM issue-150 136 17 : : SYM issue-150 136 18 659 659 NUM issue-150 136 19 - - SYM issue-150 136 20 680 680 NUM issue-150 136 21 . . PUNCT issue-150 136 22 shulha shulha VERB issue-150 136 23 , , PUNCT issue-150 136 24 s. s. PROPN issue-150 136 25 and and CCONJ issue-150 136 26 i. i. PROPN issue-150 136 27 petrakov petrakov PROPN issue-150 136 28 ( ( PUNCT issue-150 136 29 2015 2015 NUM issue-150 136 30 ) ) PUNCT issue-150 136 31 . . PUNCT issue-150 137 1 integrated integrate VERB issue-150 137 2 reporting reporting NOUN issue-150 137 3 as as ADP issue-150 137 4 competitive competitive ADJ issue-150 137 5 advantage advantage NOUN issue-150 137 6 for for ADP issue-150 137 7 ukrainian ukrainian ADJ issue-150 137 8 companies company NOUN issue-150 137 9 : : PUNCT issue-150 137 10 determinants determinant NOUN issue-150 137 11 vs. vs. ADP issue-150 137 12 biases bias NOUN issue-150 137 13 , , PUNCT issue-150 137 14 business business NOUN issue-150 137 15 - - PUNCT issue-150 137 16 inform inform NOUN issue-150 137 17 , , PUNCT issue-150 137 18 10 10 NUM issue-150 137 19 : : SYM issue-150 137 20 26 26 NUM issue-150 137 21 - - SYM issue-150 137 22 30 30 NUM issue-150 137 23 . . PUNCT issue-150 137 24 shulha shulha NOUN issue-150 137 25 , , PUNCT issue-150 137 26 svitlana svitlana PROPN issue-150 137 27 ( ( PUNCT issue-150 137 28 2016 2016 NUM issue-150 137 29 ) ) PUNCT issue-150 137 30 models model NOUN issue-150 137 31 and and CCONJ issue-150 137 32 factors factor NOUN issue-150 137 33 of of ADP issue-150 137 34 audit audit NOUN issue-150 137 35 and and CCONJ issue-150 137 36 nas nas PROPN issue-150 137 37 pricing pricing NOUN issue-150 137 38 : : PUNCT issue-150 137 39 literature literature NOUN issue-150 137 40 overview overview NOUN issue-150 137 41 , , PUNCT issue-150 137 42 forthcoming forthcoming ADJ issue-150 137 43 in in ADP issue-150 137 44 businessinform businessinform NOUN issue-150 137 45 , , PUNCT issue-150 137 46 10 10 NUM issue-150 137 47 . . PUNCT issue-150 138 1 simunic simunic PROPN issue-150 138 2 , , PUNCT issue-150 138 3 dan dan PROPN issue-150 138 4 a. a. PROPN issue-150 138 5 ( ( PUNCT issue-150 138 6 1980 1980 NUM issue-150 138 7 ) ) PUNCT issue-150 138 8 . . PUNCT issue-150 139 1 the the DET issue-150 139 2 pricing pricing NOUN issue-150 139 3 of of ADP issue-150 139 4 audit audit NOUN issue-150 139 5 services service NOUN issue-150 139 6 : : PUNCT issue-150 139 7 theory theory NOUN issue-150 139 8 and and CCONJ issue-150 139 9 evidence evidence NOUN issue-150 139 10 , , PUNCT issue-150 139 11 journal journal NOUN issue-150 139 12 of of ADP issue-150 139 13 accounting accounting NOUN issue-150 139 14 research research NOUN issue-150 139 15 , , PUNCT issue-150 139 16 18(1 18(1 NUM issue-150 139 17 ): ): PUNCT issue-150 139 18 161 161 NUM issue-150 139 19 - - SYM issue-150 139 20 190 190 NUM issue-150 139 21 . . PUNCT issue-150 139 22 retrieved retrieve VERB issue-150 139 23 from from ADP issue-150 139 24 : : PUNCT issue-150 139 25 http://wlkc.gdqy.edu.cn/-res/skillsres/resources/2012/04/–05/18/38e1c260622e-4be0-a260-c2b107218d65.pdf http://wlkc.gdqy.edu.cn/-res/skillsres/resources/2012/04/–05/18/38e1c260622e-4be0-a260-c2b107218d65.pdf PROPN issue-150 139 26 sundgren sundgren PROPN issue-150 139 27 , , PUNCT issue-150 139 28 stefan stefan PROPN issue-150 139 29 , , PUNCT issue-150 139 30 and and CCONJ issue-150 139 31 tobias tobias PROPN issue-150 139 32 svanström svanström PROPN issue-150 139 33 ( ( PUNCT issue-150 139 34 2013 2013 NUM issue-150 139 35 ) ) PUNCT issue-150 139 36 . . PUNCT issue-150 140 1 audit audit NOUN issue-150 140 2 office office NOUN issue-150 140 3 size size NOUN issue-150 140 4 , , PUNCT issue-150 140 5 audit audit NOUN issue-150 140 6 quality quality NOUN issue-150 140 7 and and CCONJ issue-150 140 8 audit audit NOUN issue-150 140 9 pricing pricing NOUN issue-150 140 10 : : PUNCT issue-150 140 11 evidence evidence NOUN issue-150 140 12 from from ADP issue-150 140 13 small small ADJ issue-150 140 14 and and CCONJ issue-150 140 15 medium medium ADJ issue-150 140 16 - - PUNCT issue-150 140 17 sized sized ADJ issue-150 140 18 enterprises enterprise NOUN issue-150 140 19 , , PUNCT issue-150 140 20 accounting accounting NOUN issue-150 140 21 and and CCONJ issue-150 140 22 business business NOUN issue-150 140 23 research research NOUN issue-150 140 24 , , PUNCT issue-150 140 25 43(1 43(1 NUM issue-150 140 26 ): ): PUNCT issue-150 140 27 31 31 NUM issue-150 140 28 - - SYM issue-150 140 29 55 55 NUM issue-150 140 30 . . PUNCT issue-150 141 1 wallace wallace PROPN issue-150 141 2 , , PUNCT issue-150 141 3 w. w. PROPN issue-150 141 4 a. a. PROPN issue-150 141 5 ( ( PUNCT issue-150 141 6 1989 1989 NUM issue-150 141 7 ) ) PUNCT issue-150 141 8 . . PUNCT issue-150 142 1 are be AUX issue-150 142 2 audit audit NOUN issue-150 142 3 fees fee NOUN issue-150 142 4 sufficiently sufficiently ADV issue-150 142 5 risk risk NOUN issue-150 142 6 adjusted adjust VERB issue-150 142 7 ? ? PUNCT issue-150 143 1 advances advance NOUN issue-150 143 2 in in ADP issue-150 143 3 accounting account VERB issue-150 143 4 7 7 NUM issue-150 143 5 ( ( PUNCT issue-150 143 6 supplement supplement NOUN issue-150 143 7 ): ): PUNCT issue-150 144 1 3–37 3–37 PROPN issue-150 144 2 . . PUNCT issue-150 145 1 ward ward PROPN issue-150 145 2 , , PUNCT issue-150 145 3 d. d. PROPN issue-150 145 4 d. d. PROPN issue-150 145 5 , , PUNCT issue-150 145 6 r. r. PROPN issue-150 145 7 j. j. PROPN issue-150 145 8 elder elder PROPN issue-150 145 9 , , PUNCT issue-150 145 10 and and CCONJ issue-150 145 11 s. s. PROPN issue-150 145 12 c. c. PROPN issue-150 145 13 kattelus kattelus PROPN issue-150 145 14 ( ( PUNCT issue-150 145 15 1994 1994 NUM issue-150 145 16 ) ) PUNCT issue-150 145 17 . . PUNCT issue-150 146 1 further further ADJ issue-150 146 2 evidence evidence NOUN issue-150 146 3 on on ADP issue-150 146 4 the the DET issue-150 146 5 determinants determinant NOUN issue-150 146 6 of of ADP issue-150 146 7 municipal municipal ADJ issue-150 146 8 audit audit NOUN issue-150 146 9 fees fee NOUN issue-150 146 10 . . PUNCT issue-150 147 1 the the DET issue-150 147 2 accounting accounting NOUN issue-150 147 3 review review NOUN issue-150 147 4 , , PUNCT issue-150 147 5 69 69 NUM issue-150 147 6 ( ( PUNCT issue-150 147 7 2 2 NUM issue-150 147 8 ): ): PUNCT issue-150 147 9 399–411 399–411 NUM issue-150 147 10 . . PUNCT issue-150 147 11 willenborg willenborg NOUN issue-150 147 12 , , PUNCT issue-150 147 13 m. m. NOUN issue-150 147 14 ( ( PUNCT issue-150 147 15 1999 1999 NUM issue-150 147 16 ) ) PUNCT issue-150 147 17 . . PUNCT issue-150 148 1 empirical empirical ADJ issue-150 148 2 analysis analysis NOUN issue-150 148 3 of of ADP issue-150 148 4 the the DET issue-150 148 5 economic economic ADJ issue-150 148 6 demand demand NOUN issue-150 148 7 for for ADP issue-150 148 8 auditing auditing NOUN issue-150 148 9 in in ADP issue-150 148 10 the the DET issue-150 148 11 initial initial ADJ issue-150 148 12 public public ADJ issue-150 148 13 offerings offering NOUN issue-150 148 14 market market NOUN issue-150 148 15 . . PUNCT issue-150 149 1 journal journal NOUN issue-150 149 2 of of ADP issue-150 149 3 accounting accounting NOUN issue-150 149 4 research research NOUN issue-150 149 5 , , PUNCT issue-150 149 6 37 37 NUM issue-150 149 7 ( ( PUNCT issue-150 149 8 1 1 NUM issue-150 149 9 ): ): PUNCT issue-150 149 10 225–39 225–39 NUM issue-150 149 11 . . PUNCT issue-150 150 1 yuen yuen PROPN issue-150 150 2 , , PUNCT issue-150 150 3 desmond desmond PROPN issue-150 150 4 c.y c.y PROPN issue-150 150 5 . . PROPN issue-150 150 6 , , PUNCT issue-150 150 7 philip philip PROPN issue-150 150 8 k.f k.f PROPN issue-150 150 9 . . PROPN issue-150 150 10 law law PROPN issue-150 150 11 , , PUNCT issue-150 150 12 chan chan PROPN issue-150 150 13 lu lu PROPN issue-150 150 14 , , PUNCT issue-150 150 15 and and CCONJ issue-150 150 16 jie jie PROPN issue-150 150 17 qi qi PROPN issue-150 150 18 guan guan PROPN issue-150 150 19 ( ( PUNCT issue-150 150 20 2013 2013 NUM issue-150 150 21 ) ) PUNCT issue-150 150 22 . . PUNCT issue-150 151 1 dysfunctional dysfunctional ADJ issue-150 151 2 auditing auditing NOUN issue-150 151 3 behaviour behaviour NOUN issue-150 151 4 : : PUNCT issue-150 151 5 empirical empirical ADJ issue-150 151 6 evidence evidence NOUN issue-150 151 7 on on ADP issue-150 151 8 auditors auditor NOUN issue-150 151 9 ' ' PART issue-150 151 10 behaviour behaviour NOUN issue-150 151 11 in in ADP issue-150 151 12 macau macau PROPN issue-150 151 13 , , PUNCT issue-150 151 14 international international ADJ issue-150 151 15 journal journal NOUN issue-150 151 16 of of ADP issue-150 151 17 accounting accounting PROPN issue-150 151 18 & & CCONJ issue-150 151 19 information information PROPN issue-150 151 20 management management NOUN issue-150 151 21 , , PUNCT issue-150 151 22 21(3 21(3 NUM issue-150 151 23 ): ): PUNCT issue-150 151 24 209–226 209–226 NUM issue-150 151 25 . . PUNCT issue-150 152 1 светлана светлана PROPN issue-150 152 2 шульга шульга PROPN issue-150 152 3 , , PUNCT issue-150 152 4 ярослав ярослав PROPN issue-150 152 5 петраков петраков NOUN issue-150 152 6 нелинейность нелинейность PROPN issue-150 152 7 цен цен PROPN issue-150 152 8 на на PROPN issue-150 152 9 аудит аудит PROPN issue-150 152 10 и и PROPN issue-150 152 11 репутации репутации VERB issue-150 152 12 в в PROPN issue-150 152 13 развивающихся развивающихся NOUN issue-150 152 14 странах странах VERB issue-150 152 15 : : PUNCT issue-150 152 16 движение движение NOUN issue-150 152 17 к к AUX issue-150 152 18 или или VERB issue-150 152 19 от от ADP issue-150 152 20 ? ? PUNCT issue-150 153 1 аннотация аннотация NOUN issue-150 153 2 . . PUNCT issue-150 154 1 целью целью PROPN issue-150 154 2 работы работы PROPN issue-150 154 3 является является PROPN issue-150 154 4 анализ анализ PROPN issue-150 154 5 источников источников PROPN issue-150 154 6 нелинейности нелинейности PROPN issue-150 154 7 цен цен NOUN issue-150 154 8 на на PROPN issue-150 154 9 аудиторские аудиторские PROPN issue-150 154 10 услуги услуги PROPN issue-150 154 11 в в PROPN issue-150 154 12 развивающихся развивающихся NOUN issue-150 154 13 странах странах VERB issue-150 154 14 . . PUNCT issue-150 155 1 мы мы ADP issue-150 155 2 предполагаем предполагаем NOUN issue-150 155 3 , , PUNCT issue-150 155 4 что что NOUN issue-150 155 5 аудиторские аудиторские PROPN issue-150 155 6 фирмы фирмы VERB issue-150 155 7 чувствительны чувствительны PROPN issue-150 155 8 к к ADP issue-150 155 9 рискам рискам NOUN issue-150 155 10 и и PROPN issue-150 155 11 отраслевой отраслевой NOUN issue-150 155 12 принадлежности принадлежности PROPN issue-150 155 13 ( ( PUNCT issue-150 155 14 нелинейно нелинейно PROPN issue-150 155 15 ) ) PUNCT issue-150 155 16 ввиду ввиду VERB issue-150 155 17 низкой низкой PROPN issue-150 155 18 институциональной институциональной PROPN issue-150 155 19 способности способности PROPN issue-150 155 20 , , PUNCT issue-150 155 21 слабости слабости PROPN issue-150 155 22 рыночных рыночных PROPN issue-150 155 23 сил сил PROPN issue-150 155 24 и и PROPN issue-150 155 25 сомнительного сомнительного VERB issue-150 155 26 поведения поведения NOUN issue-150 155 27 со со ADP issue-150 155 28 стороны стороны PROPN issue-150 155 29 как как ADP issue-150 155 30 аудиторов аудиторов PROPN issue-150 155 31 , , PUNCT issue-150 155 32 так так NOUN issue-150 155 33 и и PROPN issue-150 155 34 клиентов клиентов NOUN issue-150 155 35 . . PUNCT issue-150 156 1 это это PRON issue-150 156 2 значительно значительно ADJ issue-150 156 3 ухудшает ухудшает ADJ issue-150 156 4 устойчивость устойчивость PROPN issue-150 156 5 рынков рынков NOUN issue-150 156 6 и и PROPN issue-150 156 7 порождает порождает PROPN issue-150 156 8 дополнительные дополнительные NOUN issue-150 156 9 вызовы вызовы PROPN issue-150 156 10 для для PROPN issue-150 156 11 доверия доверия PROPN issue-150 156 12 их их PROPN issue-150 156 13 основных основных PROPN issue-150 156 14 участников участников PROPN issue-150 156 15 . . PUNCT issue-150 157 1 методика методика PROPN issue-150 157 2 . . PUNCT issue-150 158 1 мы мы AUX issue-150 158 2 соединили соединили VERB issue-150 158 3 экономическую экономическую ADJ issue-150 158 4 географию географию PROPN issue-150 158 5 с с PROPN issue-150 158 6 феноменом феноменом NOUN issue-150 158 7 обратной обратной PROPN issue-150 158 8 репутации репутации VERB issue-150 158 9 для для PROPN issue-150 158 10 объяснения объяснения PROPN issue-150 158 11 эндогенной эндогенной PROPN issue-150 158 12 волатильности волатильности PROPN issue-150 158 13 средних средних PROPN issue-150 158 14 цен цен PROPN issue-150 158 15 на на PROPN issue-150 158 16 аудиторские аудиторские PROPN issue-150 158 17 услуги услуги PROPN issue-150 158 18 в в PROPN issue-150 158 19 украине украине PROPN issue-150 158 20 в в PROPN issue-150 158 21 2008 2008 NUM issue-150 158 22 - - SYM issue-150 158 23 2015 2015 NUM issue-150 158 24 годах годах NOUN issue-150 158 25 . . PUNCT issue-150 159 1 анализ анализ PROPN issue-150 159 2 недавних недавних PROPN issue-150 159 3 публикаций публикаций PROPN issue-150 159 4 частично частично PROPN issue-150 159 5 поясняет поясняет PROPN issue-150 159 6 детерминанты детерминанты PROPN issue-150 159 7 нелинейности нелинейности PROPN issue-150 159 8 ценообразования ценообразования PROPN issue-150 159 9 , , PUNCT issue-150 159 10 возникающие возникающие NOUN issue-150 159 11 под под VERB issue-150 159 12 воздействием воздействием ADJ issue-150 159 13 как как PROPN issue-150 159 14 качественных качественных PROPN issue-150 159 15 ( ( PUNCT issue-150 159 16 бренд бренд NOUN issue-150 159 17 и и X issue-150 159 18 специализация специализация NOUN issue-150 159 19 ) ) PUNCT issue-150 159 20 , , PUNCT issue-150 159 21 так так PROPN issue-150 159 22 и и PROPN issue-150 159 23 количественных количественных PROPN issue-150 159 24 ( ( PUNCT issue-150 159 25 риски риски ADV issue-150 159 26 , , PUNCT issue-150 159 27 манипуляции манипуляции NOUN issue-150 159 28 , , PUNCT issue-150 159 29 мошенничество мошенничество X issue-150 159 30 ) ) PUNCT issue-150 159 31 факторов факторов PROPN issue-150 159 32 в в PROPN issue-150 159 33 развивающихся развивающихся NOUN issue-150 159 34 странах странах VERB issue-150 159 35 . . PUNCT issue-150 160 1 во во NUM issue-150 160 2 - - PUNCT issue-150 160 3 первых первых NOUN issue-150 160 4 , , PUNCT issue-150 160 5 мы мы ADP issue-150 160 6 квалифицируем квалифицируем NOUN issue-150 160 7 факторы факторы NOUN issue-150 160 8 , , PUNCT issue-150 160 9 влияющие влияющие PROPN issue-150 160 10 на на PROPN issue-150 160 11 аудиторский аудиторский PROPN issue-150 160 12 гонорар гонорар PROPN issue-150 160 13 по по PROPN issue-150 160 14 критериям критериям ADJ issue-150 160 15 первичного первичного NOUN issue-150 160 16 происхождения происхождения ADJ issue-150 160 17 ( ( PUNCT issue-150 160 18 эндогенные эндогенные NOUN issue-150 160 19 , , PUNCT issue-150 160 20 экзогенные экзогенные NOUN issue-150 160 21 ) ) PUNCT issue-150 160 22 , , PUNCT issue-150 160 23 групп групп VERB issue-150 160 24 заинтересованных заинтересованных PROPN issue-150 160 25 лиц лиц NOUN issue-150 160 26 ( ( PUNCT issue-150 160 27 стороны стороны X issue-150 160 28 спроса спроса PROPN issue-150 160 29 и и PROPN issue-150 160 30 предложения предложения NOUN issue-150 160 31 ) ) PUNCT issue-150 160 32 , , PUNCT issue-150 160 33 структуры структуры ADJ issue-150 160 34 рынка рынка NOUN issue-150 160 35 ( ( PUNCT issue-150 160 36 центрированный центрированный NOUN issue-150 160 37 , , PUNCT issue-150 160 38 фрагментированный фрагментированный NOUN issue-150 160 39 ) ) PUNCT issue-150 160 40 . . PUNCT issue-150 161 1 во во NUM issue-150 161 2 - - PUNCT issue-150 161 3 вторых вторых NOUN issue-150 161 4 , , PUNCT issue-150 161 5 мы мы ADP issue-150 161 6 обобщаем обобщаем PROPN issue-150 161 7 репутационные репутационные PROPN issue-150 161 8 вызовы вызовы PROPN issue-150 161 9 аудитов аудитов PROPN issue-150 161 10 в в PROPN issue-150 161 11 развивающихся развивающихся NOUN issue-150 161 12 странах странах VERB issue-150 161 13 . . PUNCT issue-150 162 1 в в PROPN issue-150 162 2 - - ADJ issue-150 162 3 третьих третьих ADJ issue-150 162 4 , , PUNCT issue-150 162 5 мы мы AUX issue-150 162 6 проводим проводим VERB issue-150 162 7 эмпирический эмпирический ADJ issue-150 162 8 анализ анализ NOUN issue-150 162 9 среднего среднего PROPN issue-150 162 10 размера размера ADJ issue-150 162 11 гонорара гонорара PROPN issue-150 162 12 аудиторов аудиторов PROPN issue-150 162 13 в в PROPN issue-150 162 14 украине украине PROPN issue-150 162 15 в в PROPN issue-150 162 16 2008 2008 NUM issue-150 162 17 - - SYM issue-150 162 18 2015 2015 NUM issue-150 162 19 годах годах NOUN issue-150 162 20 на на PROPN issue-150 162 21 основе основе PROPN issue-150 162 22 ежегодных ежегодных NOUN issue-150 162 23 отчетов отчетов NOUN issue-150 162 24 аудиторской аудиторской VERB issue-150 162 25 палаты палаты PROPN issue-150 162 26 украины украины PROPN issue-150 162 27 . . PUNCT issue-150 163 1 результаты результаты PROPN issue-150 163 2 . . PUNCT issue-150 164 1 практическое практическое PROPN issue-150 164 2 значение значение PROPN issue-150 164 3 исследования исследования ADJ issue-150 164 4 заключается заключается NOUN issue-150 164 5 в в PROPN issue-150 164 6 том том PROPN issue-150 164 7 , , PUNCT issue-150 164 8 что что PROPN issue-150 164 9 модели модели VERB issue-150 164 10 ценообразования ценообразования ADP issue-150 164 11 в в PROPN issue-150 164 12 развитых развитых NOUN issue-150 164 13 странах странах VERB issue-150 164 14 преимущественно преимущественно NOUN issue-150 164 15 экзогенны экзогенны PROPN issue-150 164 16 и и PROPN issue-150 164 17 базируются базируются VERB issue-150 164 18 на на PROPN issue-150 164 19 оценке оценке ADJ issue-150 164 20 рисков рисков NOUN issue-150 164 21 аудитором аудитором ADJ issue-150 164 22 . . PUNCT issue-150 165 1 уязвимость уязвимость PROPN issue-150 165 2 рынков рынков PROPN issue-150 165 3 и и PROPN issue-150 165 4 неэтическое неэтическое PROPN issue-150 165 5 поведение поведение NOUN issue-150 165 6 клиентов клиентов NOUN issue-150 165 7 в в PROPN issue-150 165 8 развивающихся развивающихся NOUN issue-150 165 9 странах странах VERB issue-150 165 10 делает делает NOUN issue-150 165 11 модели модели VERB issue-150 165 12 ценообразования ценообразования ADP issue-150 166 1 в в PROPN issue-150 166 2 аудите аудите PROPN issue-150 166 3 более более PROPN issue-150 166 4 эндогенными эндогенными PROPN issue-150 166 5 . . PUNCT issue-150 167 1 значение значение PROPN issue-150 167 2 / / SYM issue-150 167 3 оригинальность оригинальность NOUN issue-150 167 4 . . PUNCT issue-150 168 1 данная данная PROPN issue-150 168 2 публикация публикация PROPN issue-150 168 3 впервые впервые PROPN issue-150 168 4 объясняет объясняет VERB issue-150 168 5 причину причину VERB issue-150 168 6 снижения снижения ADJ issue-150 168 7 средних средних NOUN issue-150 168 8 цен цен NOUN issue-150 168 9 сравнительных сравнительных PROPN issue-150 168 10 цен цен NOUN issue-150 168 11 на на PROPN issue-150 168 12 аудиторские аудиторские PROPN issue-150 168 13 услуги услуги PROPN issue-150 168 14 в в PROPN issue-150 168 15 украине украине PROPN issue-150 168 16 как как PROPN issue-150 168 17 следствие следствие PROPN issue-150 168 18 дисфункционального дисфункционального NOUN issue-150 168 19 поведения поведения NOUN issue-150 168 20 аудиторских аудиторских X issue-150 168 21 фирм фирм PROPN issue-150 168 22 , , PUNCT issue-150 168 23 а а PROPN issue-150 168 24 также также PROPN issue-150 168 25 институциональной институциональной PROPN issue-150 168 26 и и PROPN issue-150 168 27 рыночной рыночной PROPN issue-150 168 28 слабостей слабостей PROPN issue-150 168 29 , , PUNCT issue-150 168 30 присущих присущих ADJ issue-150 168 31 развивающимся развивающимся NOUN issue-150 168 32 странам странам PROPN issue-150 168 33 . . PUNCT