id	sid	tid	token	lemma	pos
cjfa-35356	1	1	date	date	NOUN
cjfa-35356	1	2	of	of	ADP
cjfa-35356	1	3	submission	submission	NOUN
cjfa-35356	1	4	:	:	PUNCT
cjfa-35356	1	5	november	november	PROPN
cjfa-35356	1	6	15	15	NUM
cjfa-35356	1	7	,	,	PUNCT
cjfa-35356	1	8	2020	2020	NUM
cjfa-35356	1	9	;	;	PUNCT
cjfa-35356	1	10	date	date	NOUN
cjfa-35356	1	11	of	of	ADP
cjfa-35356	1	12	acceptance	acceptance	NOUN
cjfa-35356	1	13	:	:	PUNCT
cjfa-35356	1	14	january	january	PROPN
cjfa-35356	1	15	26	26	NUM
cjfa-35356	1	16	,	,	PUNCT
cjfa-35356	1	17	2021	2021	NUM
cjfa-35356	1	18	.	.	PUNCT
cjfa-35356	2	1	*	*	PUNCT
cjfa-35356	2	2	contact	contact	NOUN
cjfa-35356	2	3	information	information	NOUN
cjfa-35356	2	4	:	:	PUNCT
cjfa-35356	3	1	oshoprints@gmail.com	oshoprints@gmail.com	PROPN
cjfa-35356	3	2	,	,	PUNCT
cjfa-35356	3	3	department	department	NOUN
cjfa-35356	3	4	of	of	ADP
cjfa-35356	3	5	accounting	accounting	NOUN
cjfa-35356	3	6	and	and	CCONJ
cjfa-35356	3	7	finance	finance	NOUN
cjfa-35356	3	8	,	,	PUNCT
cjfa-35356	3	9	kwara	kwara	PROPN
cjfa-35356	3	10	state	state	PROPN
cjfa-35356	3	11	university	university	PROPN
cjfa-35356	3	12	,	,	PUNCT
cjfa-35356	3	13	malete	malete	NOUN
cjfa-35356	3	14	,	,	PUNCT
cjfa-35356	3	15	nigeria	nigeria	PROPN
cjfa-35356	3	16	;	;	PUNCT
cjfa-35356	3	17	phone	phone	NOUN
cjfa-35356	3	18	:	:	PUNCT
cjfa-35356	3	19	+2347036215657	+2347036215657	NOUN
cjfa-35356	3	20	;	;	PUNCT
cjfa-35356	3	21	orcid	orcid	PROPN
cjfa-35356	4	1	i	i	NOUN
cjfa-35356	4	2	d	d	PROPN
cjfa-35356	4	3	:	:	PUNCT
cjfa-35356	4	4	https://orcid.org/0000-0003-1365-2860	https://orcid.org/0000-0003-1365-2860	PROPN
cjfa-35356	4	5	.	.	PUNCT
cjfa-35356	5	1	*	*	PUNCT
cjfa-35356	5	2	*	*	PUNCT
cjfa-35356	5	3	contact	contact	NOUN
cjfa-35356	5	4	information	information	NOUN
cjfa-35356	5	5	:	:	PUNCT
cjfa-35356	5	6	ajibolamagaji@gmail.com	ajibolamagaji@gmail.com	PROPN
cjfa-35356	5	7	,	,	PUNCT
cjfa-35356	5	8	department	department	NOUN
cjfa-35356	5	9	of	of	ADP
cjfa-35356	5	10	accounting	accounting	NOUN
cjfa-35356	5	11	and	and	CCONJ
cjfa-35356	5	12	finance	finance	NOUN
cjfa-35356	5	13	,	,	PUNCT
cjfa-35356	5	14	kwara	kwara	PROPN
cjfa-35356	5	15	state	state	PROPN
cjfa-35356	5	16	university	university	PROPN
cjfa-35356	5	17	,	,	PUNCT
cjfa-35356	5	18	malete	malete	NOUN
cjfa-35356	5	19	,	,	PUNCT
cjfa-35356	5	20	nigeria	nigeria	PROPN
cjfa-35356	5	21	;	;	PUNCT
cjfa-35356	5	22	phone	phone	NOUN
cjfa-35356	5	23	:	:	PUNCT
cjfa-35356	5	24	+2347032873780	+2347032873780	NUM
cjfa-35356	5	25	;	;	PUNCT
cjfa-35356	5	26	orcid	orcid	NOUN
cjfa-35356	6	1	i	i	NOUN
cjfa-35356	6	2	d	d	NOUN
cjfa-35356	6	3	:	:	PUNCT
cjfa-35356	6	4	https://orcid.org/0000-0003-2293-3453	https://orcid.org/0000-0003-2293-3453	INTJ
cjfa-35356	6	5	.	.	PUNCT
cjfa-35356	7	1	*	*	PUNCT
cjfa-35356	7	2	*	*	PUNCT
cjfa-35356	7	3	*	*	PUNCT
cjfa-35356	7	4	contact	contact	NOUN
cjfa-35356	7	5	information	information	NOUN
cjfa-35356	7	6	:	:	PUNCT
cjfa-35356	8	1	orimustrock@yahoo.com	orimustrock@yahoo.com	PROPN
cjfa-35356	8	2	,	,	PUNCT
cjfa-35356	8	3	department	department	NOUN
cjfa-35356	8	4	of	of	ADP
cjfa-35356	8	5	accountancy	accountancy	NOUN
cjfa-35356	8	6	,	,	PUNCT
cjfa-35356	8	7	the	the	DET
cjfa-35356	8	8	federal	federal	ADJ
cjfa-35356	8	9	polytechnic	polytechnic	ADJ
cjfa-35356	8	10	offa	offa	NOUN
cjfa-35356	8	11	,	,	PUNCT
cjfa-35356	8	12	nigeria	nigeria	PRON
cjfa-35356	8	13	;	;	PUNCT
cjfa-35356	8	14	phone	phone	NOUN
cjfa-35356	8	15	:	:	PUNCT
cjfa-35356	8	16	+2348032440434	+2348032440434	NUM
cjfa-35356	8	17	;	;	PUNCT
cjfa-35356	8	18	orcid	orcid	PROPN
cjfa-35356	9	1	i	i	NOUN
cjfa-35356	9	2	d	d	NOUN
cjfa-35356	9	3	:	:	PUNCT
cjfa-35356	9	4	https://orcid	https://orcid	PROPN
cjfa-35356	9	5	.	.	PUNCT
cjfa-35356	9	6	org/0000	org/0000	NOUN
cjfa-35356	9	7	-	-	PUNCT
cjfa-35356	9	8	0001	0001	NUM
cjfa-35356	9	9	-	-	PUNCT
cjfa-35356	9	10	5459	5459	NUM
cjfa-35356	9	11	-	-	PUNCT
cjfa-35356	9	12	3364	3364	NUM
cjfa-35356	9	13	.	.	PUNCT
cjfa-35356	10	1	copernican	copernican	PROPN
cjfa-35356	10	2	journal	journal	PROPN
cjfa-35356	10	3	of	of	ADP
cjfa-35356	10	4	finance	finance	PROPN
cjfa-35356	10	5	&	&	CCONJ
cjfa-35356	10	6	accounting	accounting	PROPN
cjfa-35356	10	7	e	e	PROPN
cjfa-35356	10	8	-	-	PROPN
cjfa-35356	10	9	issn	issn	PROPN
cjfa-35356	10	10	2300	2300	NUM
cjfa-35356	10	11	-	-	SYM
cjfa-35356	10	12	3065	3065	NUM
cjfa-35356	10	13	p	p	PROPN
cjfa-35356	10	14	-	-	PUNCT
cjfa-35356	10	15	issn	issn	PROPN
cjfa-35356	10	16	2300	2300	NUM
cjfa-35356	10	17	-	-	SYM
cjfa-35356	10	18	12402021	12402021	NUM
cjfa-35356	10	19	,	,	PUNCT
cjfa-35356	10	20	volume	volume	NOUN
cjfa-35356	10	21	10	10	NUM
cjfa-35356	10	22	,	,	PUNCT
cjfa-35356	10	23	issue	issue	NOUN
cjfa-35356	10	24	1	1	NUM
cjfa-35356	10	25	saheed	saheed	NOUN
cjfa-35356	10	26	,	,	PUNCT
cjfa-35356	10	27	d.o	d.o	PROPN
cjfa-35356	10	28	.	.	PROPN
cjfa-35356	10	29	,	,	PUNCT
cjfa-35356	10	30	ajibola	ajibola	PROPN
cjfa-35356	10	31	,	,	PUNCT
cjfa-35356	10	32	i.m	i.m	PROPN
cjfa-35356	10	33	.	.	PROPN
cjfa-35356	10	34	,	,	PUNCT
cjfa-35356	10	35	&	&	CCONJ
cjfa-35356	10	36	adedoyin	adedoyin	PROPN
cjfa-35356	10	37	,	,	PUNCT
cjfa-35356	10	38	l.	l.	PROPN
cjfa-35356	10	39	(	(	PUNCT
cjfa-35356	10	40	2021	2021	NUM
cjfa-35356	10	41	)	)	PUNCT
cjfa-35356	10	42	.	.	PUNCT
cjfa-35356	11	1	efficacy	efficacy	NOUN
cjfa-35356	11	2	of	of	ADP
cjfa-35356	11	3	audit	audit	NOUN
cjfa-35356	11	4	fee	fee	NOUN
cjfa-35356	11	5	on	on	ADP
cjfa-35356	11	6	audit	audit	NOUN
cjfa-35356	11	7	quality	quality	NOUN
cjfa-35356	11	8	of	of	ADP
cjfa-35356	11	9	selected	select	VERB
cjfa-35356	11	10	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	11	11	firms	firm	NOUN
cjfa-35356	11	12	in	in	ADP
cjfa-35356	11	13	nigeria	nigeria	PROPN
cjfa-35356	11	14	.	.	PUNCT
cjfa-35356	12	1	copernican	copernican	PROPN
cjfa-35356	12	2	journal	journal	PROPN
cjfa-35356	12	3	of	of	ADP
cjfa-35356	12	4	finance	finance	PROPN
cjfa-35356	12	5	&	&	CCONJ
cjfa-35356	12	6	accounting	accounting	NOUN
cjfa-35356	12	7	,	,	PUNCT
cjfa-35356	12	8	10(1	10(1	NUM
cjfa-35356	12	9	)	)	PUNCT
cjfa-35356	12	10	,	,	PUNCT
cjfa-35356	12	11	53–66	53–66	NUM
cjfa-35356	12	12	.	.	PUNCT
cjfa-35356	12	13	http://dx.doi.org/10.12775/cjfa.2021.003	http://dx.doi.org/10.12775/cjfa.2021.003	X
cjfa-35356	12	14	daud	daud	PROPN
cjfa-35356	12	15	omotosho	omotosho	NOUN
cjfa-35356	12	16	saheed	sahee	VERB
cjfa-35356	12	17	*	*	PUNCT
cjfa-35356	12	18	kwara	kwara	PROPN
cjfa-35356	12	19	state	state	PROPN
cjfa-35356	12	20	university	university	PROPN
cjfa-35356	12	21	ibrahim	ibrahim	PROPN
cjfa-35356	12	22	majeed	majeed	PROPN
cjfa-35356	12	23	ajibola	ajibola	PROPN
cjfa-35356	13	1	*	*	PROPN
cjfa-35356	13	2	*	*	PROPN
cjfa-35356	13	3	kwara	kwara	PROPN
cjfa-35356	13	4	state	state	PROPN
cjfa-35356	13	5	university	university	PROPN
cjfa-35356	13	6	lukman	lukman	PROPN
cjfa-35356	13	7	adedoyin	adedoyin	PROPN
cjfa-35356	14	1	*	*	PROPN
cjfa-35356	14	2	*	*	PUNCT
cjfa-35356	14	3	*	*	PUNCT
cjfa-35356	14	4	federal	federal	ADJ
cjfa-35356	14	5	polytechnic	polytechnic	ADJ
cjfa-35356	14	6	offa	offa	NOUN
cjfa-35356	14	7	efficacy	efficacy	NOUN
cjfa-35356	14	8	of	of	ADP
cjfa-35356	14	9	audit	audit	NOUN
cjfa-35356	14	10	fee	fee	NOUN
cjfa-35356	14	11	on	on	ADP
cjfa-35356	14	12	audit	audit	NOUN
cjfa-35356	14	13	quality	quality	NOUN
cjfa-35356	14	14	of	of	ADP
cjfa-35356	14	15	selected	select	VERB
cjfa-35356	14	16	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	14	17	firms	firm	NOUN
cjfa-35356	14	18	in	in	ADP
cjfa-35356	14	19	nigeria	nigeria	PROPN
cjfa-35356	14	20	keywords	keyword	NOUN
cjfa-35356	14	21	:	:	PUNCT
cjfa-35356	14	22	audit	audit	NOUN
cjfa-35356	14	23	fee	fee	NOUN
cjfa-35356	14	24	,	,	PUNCT
cjfa-35356	14	25	audit	audit	NOUN
cjfa-35356	14	26	quality	quality	NOUN
cjfa-35356	14	27	,	,	PUNCT
cjfa-35356	14	28	audit	audit	NOUN
cjfa-35356	14	29	report	report	NOUN
cjfa-35356	14	30	lag	lag	NOUN
cjfa-35356	14	31	,	,	PUNCT
cjfa-35356	14	32	mandatory	mandatory	ADJ
cjfa-35356	14	33	auditor	auditor	NOUN
cjfa-35356	14	34	rotation	rotation	NOUN
cjfa-35356	14	35	.	.	PUNCT
cjfa-35356	15	1	j	j	PROPN
cjfa-35356	15	2	e	e	PROPN
cjfa-35356	15	3	l	l	PROPN
cjfa-35356	15	4	classification	classification	NOUN
cjfa-35356	15	5	:	:	PUNCT
cjfa-35356	15	6	m42	m42	NUM
cjfa-35356	15	7	,	,	PUNCT
cjfa-35356	15	8	o14	o14	NOUN
cjfa-35356	15	9	,	,	PUNCT
cjfa-35356	15	10	l29	l29	NOUN
cjfa-35356	15	11	,	,	PUNCT
cjfa-35356	15	12	c14	c14	PROPN
cjfa-35356	15	13	,	,	PUNCT
cjfa-35356	15	14	c23	c23	PROPN
cjfa-35356	15	15	.	.	PUNCT
cjfa-35356	16	1	abstract	abstract	PROPN
cjfa-35356	16	2	:	:	PUNCT
cjfa-35356	16	3	the	the	DET
cjfa-35356	16	4	problem	problem	NOUN
cjfa-35356	16	5	of	of	ADP
cjfa-35356	16	6	poor	poor	ADJ
cjfa-35356	16	7	accuracy	accuracy	NOUN
cjfa-35356	16	8	and	and	CCONJ
cjfa-35356	16	9	credibility	credibility	NOUN
cjfa-35356	16	10	in	in	ADP
cjfa-35356	16	11	some	some	DET
cjfa-35356	16	12	audited	audit	VERB
cjfa-35356	16	13	financial	financial	ADJ
cjfa-35356	16	14	statement	statement	NOUN
cjfa-35356	16	15	has	have	AUX
cjfa-35356	16	16	being	be	AUX
cjfa-35356	16	17	a	a	DET
cjfa-35356	16	18	major	major	ADJ
cjfa-35356	16	19	form	form	NOUN
cjfa-35356	16	20	of	of	ADP
cjfa-35356	16	21	information	information	NOUN
cjfa-35356	16	22	asymmetry	asymmetry	NOUN
cjfa-35356	16	23	which	which	PRON
cjfa-35356	16	24	had	have	AUX
cjfa-35356	16	25	led	lead	VERB
cjfa-35356	16	26	some	some	DET
cjfa-35356	16	27	shareholders	shareholder	NOUN
cjfa-35356	16	28	and	and	CCONJ
cjfa-35356	16	29	prospective	prospective	ADJ
cjfa-35356	16	30	investors	investor	NOUN
cjfa-35356	16	31	to	to	PART
cjfa-35356	16	32	make	make	VERB
cjfa-35356	16	33	wrong	wrong	ADJ
cjfa-35356	16	34	judgment	judgment	NOUN
cjfa-35356	16	35	about	about	ADP
cjfa-35356	16	36	the	the	DET
cjfa-35356	16	37	financial	financial	ADJ
cjfa-35356	16	38	position	position	NOUN
cjfa-35356	16	39	of	of	ADP
cjfa-35356	16	40	some	some	DET
cjfa-35356	16	41	organization	organization	NOUN
cjfa-35356	16	42	due	due	ADP
cjfa-35356	16	43	to	to	ADP
cjfa-35356	16	44	poor	poor	ADJ
cjfa-35356	16	45	audit	audit	NOUN
cjfa-35356	16	46	quality	quality	NOUN
cjfa-35356	16	47	.	.	PUNCT
cjfa-35356	17	1	thus	thus	ADV
cjfa-35356	17	2	,	,	PUNCT
cjfa-35356	17	3	specifically	specifically	ADV
cjfa-35356	17	4	this	this	DET
cjfa-35356	17	5	study	study	NOUN
cjfa-35356	17	6	empiricaldaud	empiricaldaud	VERB
cjfa-35356	17	7	omotosho	omotosho	NOUN
cjfa-35356	17	8	saheed	sahee	VERB
cjfa-35356	17	9	,	,	PUNCT
cjfa-35356	17	10	ibrahim	ibrahim	PROPN
cjfa-35356	17	11	majeed	majeed	PROPN
cjfa-35356	17	12	ajibola	ajibola	PROPN
cjfa-35356	17	13	,	,	PUNCT
cjfa-35356	17	14	lukman	lukman	PROPN
cjfa-35356	17	15	adedoyin54	adedoyin54	PROPN
cjfa-35356	17	16	ly	ly	PART
cjfa-35356	17	17	examine	examine	VERB
cjfa-35356	17	18	how	how	SCONJ
cjfa-35356	17	19	audit	audit	NOUN
cjfa-35356	17	20	fee	fee	NOUN
cjfa-35356	17	21	,	,	PUNCT
cjfa-35356	17	22	audit	audit	NOUN
cjfa-35356	17	23	report	report	NOUN
cjfa-35356	17	24	lag	lag	VERB
cjfa-35356	17	25	as	as	ADV
cjfa-35356	17	26	well	well	ADV
cjfa-35356	17	27	as	as	ADP
cjfa-35356	17	28	mandatory	mandatory	ADJ
cjfa-35356	17	29	auditor	auditor	NOUN
cjfa-35356	17	30	rotation	rotation	NOUN
cjfa-35356	17	31	affect	affect	VERB
cjfa-35356	17	32	the	the	DET
cjfa-35356	17	33	audit	audit	NOUN
cjfa-35356	17	34	quality	quality	NOUN
cjfa-35356	17	35	of	of	ADP
cjfa-35356	17	36	the	the	DET
cjfa-35356	17	37	sample	sample	NOUN
cjfa-35356	17	38	listed	list	VERB
cjfa-35356	17	39	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	17	40	firms	firm	NOUN
cjfa-35356	17	41	on	on	ADP
cjfa-35356	17	42	the	the	DET
cjfa-35356	17	43	floor	floor	NOUN
cjfa-35356	17	44	of	of	ADP
cjfa-35356	17	45	the	the	DET
cjfa-35356	17	46	nigerian	nigerian	ADJ
cjfa-35356	17	47	stock	stock	NOUN
cjfa-35356	17	48	exchange	exchange	PROPN
cjfa-35356	17	49	.	.	PUNCT
cjfa-35356	18	1	a	a	DET
cjfa-35356	18	2	gls	gl	VERB
cjfa-35356	18	3	estimation	estimation	NOUN
cjfa-35356	18	4	method	method	NOUN
cjfa-35356	18	5	was	be	AUX
cjfa-35356	18	6	employed	employ	VERB
cjfa-35356	18	7	to	to	PART
cjfa-35356	18	8	clearly	clearly	ADV
cjfa-35356	18	9	establish	establish	VERB
cjfa-35356	18	10	the	the	DET
cjfa-35356	18	11	nature	nature	NOUN
cjfa-35356	18	12	relationship	relationship	NOUN
cjfa-35356	18	13	that	that	PRON
cjfa-35356	18	14	exists	exist	VERB
cjfa-35356	18	15	between	between	ADP
cjfa-35356	18	16	the	the	DET
cjfa-35356	18	17	dependent	dependent	ADJ
cjfa-35356	18	18	variable	variable	NOUN
cjfa-35356	18	19	and	and	CCONJ
cjfa-35356	18	20	the	the	DET
cjfa-35356	18	21	adopted	adopt	VERB
cjfa-35356	18	22	surrogates	surrogate	NOUN
cjfa-35356	18	23	for	for	ADP
cjfa-35356	18	24	the	the	DET
cjfa-35356	18	25	independent	independent	ADJ
cjfa-35356	18	26	variables	variable	NOUN
cjfa-35356	18	27	.	.	PUNCT
cjfa-35356	19	1	a	a	DET
cjfa-35356	19	2	secondary	secondary	ADJ
cjfa-35356	19	3	data	datum	NOUN
cjfa-35356	19	4	was	be	AUX
cjfa-35356	19	5	extracted	extract	VERB
cjfa-35356	19	6	from	from	ADP
cjfa-35356	19	7	the	the	DET
cjfa-35356	19	8	annual	annual	ADJ
cjfa-35356	19	9	audited	audit	VERB
cjfa-35356	19	10	reports	report	NOUN
cjfa-35356	19	11	from	from	ADP
cjfa-35356	19	12	the	the	DET
cjfa-35356	19	13	ten	ten	NUM
cjfa-35356	19	14	selected	select	VERB
cjfa-35356	19	15	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	19	16	firms	firm	NOUN
cjfa-35356	19	17	that	that	PRON
cjfa-35356	19	18	serve	serve	VERB
cjfa-35356	19	19	as	as	ADP
cjfa-35356	19	20	the	the	DET
cjfa-35356	19	21	fair	fair	ADJ
cjfa-35356	19	22	representation	representation	NOUN
cjfa-35356	19	23	for	for	ADP
cjfa-35356	19	24	the	the	DET
cjfa-35356	19	25	population	population	NOUN
cjfa-35356	19	26	under	under	ADP
cjfa-35356	19	27	study	study	NOUN
cjfa-35356	19	28	for	for	ADP
cjfa-35356	19	29	a	a	DET
cjfa-35356	19	30	period	period	NOUN
cjfa-35356	19	31	of	of	ADP
cjfa-35356	19	32	ten	ten	NUM
cjfa-35356	19	33	years	year	NOUN
cjfa-35356	19	34	2009	2009	NUM
cjfa-35356	19	35	-	-	SYM
cjfa-35356	19	36	2019	2019	NUM
cjfa-35356	19	37	.	.	PUNCT
cjfa-35356	20	1	the	the	DET
cjfa-35356	20	2	result	result	NOUN
cjfa-35356	20	3	from	from	ADP
cjfa-35356	20	4	the	the	DET
cjfa-35356	20	5	finding	finding	NOUN
cjfa-35356	20	6	shows	show	VERB
cjfa-35356	20	7	that	that	SCONJ
cjfa-35356	20	8	all	all	DET
cjfa-35356	20	9	the	the	DET
cjfa-35356	20	10	adopted	adopt	VERB
cjfa-35356	20	11	surrogates	surrogate	NOUN
cjfa-35356	20	12	for	for	ADP
cjfa-35356	20	13	the	the	DET
cjfa-35356	20	14	independent	independent	ADJ
cjfa-35356	20	15	variable	variable	NOUN
cjfa-35356	20	16	were	be	AUX
cjfa-35356	20	17	jointly	jointly	ADV
cjfa-35356	20	18	significant	significant	ADJ
cjfa-35356	20	19	in	in	ADP
cjfa-35356	20	20	explaining	explain	VERB
cjfa-35356	20	21	about	about	ADP
cjfa-35356	20	22	72	72	NUM
cjfa-35356	20	23	%	%	NOUN
cjfa-35356	20	24	variation	variation	NOUN
cjfa-35356	20	25	in	in	ADP
cjfa-35356	20	26	audit	audit	NOUN
cjfa-35356	20	27	quality	quality	NOUN
cjfa-35356	20	28	given	give	VERB
cjfa-35356	20	29	credence	credence	NOUN
cjfa-35356	20	30	to	to	ADP
cjfa-35356	20	31	the	the	DET
cjfa-35356	20	32	coefficient	coefficient	NOUN
cjfa-35356	20	33	of	of	ADP
cjfa-35356	20	34	(	(	PUNCT
cjfa-35356	20	35	r2	r2	PROPN
cjfa-35356	20	36	)	)	PUNCT
cjfa-35356	20	37	which	which	PRON
cjfa-35356	20	38	stood	stand	VERB
cjfa-35356	20	39	at	at	ADP
cjfa-35356	20	40	0.72	0.72	NUM
cjfa-35356	20	41	as	as	ADV
cjfa-35356	20	42	well	well	ADV
cjfa-35356	20	43	as	as	ADP
cjfa-35356	20	44	the	the	DET
cjfa-35356	20	45	combined	combined	ADJ
cjfa-35356	20	46	p	p	NOUN
cjfa-35356	20	47	-	-	PUNCT
cjfa-35356	20	48	value	value	NOUN
cjfa-35356	20	49	of	of	ADP
cjfa-35356	20	50	0.000	0.000	NUM
cjfa-35356	20	51	.	.	PUNCT
cjfa-35356	21	1	this	this	PRON
cjfa-35356	21	2	implies	imply	VERB
cjfa-35356	21	3	that	that	SCONJ
cjfa-35356	21	4	the	the	DET
cjfa-35356	21	5	predictive	predictive	ADJ
cjfa-35356	21	6	power	power	NOUN
cjfa-35356	21	7	of	of	ADP
cjfa-35356	21	8	the	the	DET
cjfa-35356	21	9	surrogates	surrogate	NOUN
cjfa-35356	21	10	of	of	ADP
cjfa-35356	21	11	the	the	DET
cjfa-35356	21	12	independent	independent	ADJ
cjfa-35356	21	13	variables	variable	NOUN
cjfa-35356	21	14	can	can	AUX
cjfa-35356	21	15	explain	explain	VERB
cjfa-35356	21	16	about	about	ADP
cjfa-35356	21	17	72	72	NUM
cjfa-35356	21	18	%	%	NOUN
cjfa-35356	21	19	changes	change	NOUN
cjfa-35356	21	20	in	in	ADP
cjfa-35356	21	21	audit	audit	NOUN
cjfa-35356	21	22	quality	quality	NOUN
cjfa-35356	21	23	of	of	ADP
cjfa-35356	21	24	the	the	DET
cjfa-35356	21	25	population	population	NOUN
cjfa-35356	21	26	under	under	ADP
cjfa-35356	21	27	study	study	NOUN
cjfa-35356	21	28	.	.	PUNCT
cjfa-35356	22	1	in	in	ADP
cjfa-35356	22	2	specific	specific	ADJ
cjfa-35356	22	3	terms	term	NOUN
cjfa-35356	22	4	;	;	PUNCT
cjfa-35356	22	5	audit	audit	NOUN
cjfa-35356	22	6	fee	fee	NOUN
cjfa-35356	22	7	have	have	VERB
cjfa-35356	22	8	a	a	DET
cjfa-35356	22	9	significant	significant	ADJ
cjfa-35356	22	10	positive	positive	ADJ
cjfa-35356	22	11	impact	impact	NOUN
cjfa-35356	22	12	on	on	ADP
cjfa-35356	22	13	audit	audit	NOUN
cjfa-35356	22	14	quality	quality	NOUN
cjfa-35356	22	15	of	of	ADP
cjfa-35356	22	16	the	the	DET
cjfa-35356	22	17	selected	select	VERB
cjfa-35356	22	18	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	22	19	firms	firm	NOUN
cjfa-35356	22	20	while	while	SCONJ
cjfa-35356	22	21	audit	audit	NOUN
cjfa-35356	22	22	report	report	NOUN
cjfa-35356	22	23	lag	lag	VERB
cjfa-35356	22	24	and	and	CCONJ
cjfa-35356	22	25	mandatory	mandatory	ADJ
cjfa-35356	22	26	auditor	auditor	NOUN
cjfa-35356	22	27	rotation	rotation	NOUN
cjfa-35356	22	28	have	have	VERB
cjfa-35356	22	29	significant	significant	ADJ
cjfa-35356	22	30	negative	negative	ADJ
cjfa-35356	22	31	impact	impact	NOUN
cjfa-35356	22	32	the	the	DET
cjfa-35356	22	33	audit	audit	NOUN
cjfa-35356	22	34	quality	quality	NOUN
cjfa-35356	22	35	of	of	ADP
cjfa-35356	22	36	the	the	DET
cjfa-35356	22	37	selected	select	VERB
cjfa-35356	22	38	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	22	39	firms	firm	NOUN
cjfa-35356	22	40	respectively	respectively	ADV
cjfa-35356	22	41	.	.	PUNCT
cjfa-35356	23	1	the	the	DET
cjfa-35356	23	2	study	study	NOUN
cjfa-35356	23	3	therefore	therefore	ADV
cjfa-35356	23	4	recommends	recommend	VERB
cjfa-35356	23	5	among	among	ADP
cjfa-35356	23	6	many	many	ADJ
cjfa-35356	23	7	others	other	NOUN
cjfa-35356	23	8	that	that	SCONJ
cjfa-35356	23	9	policy	policy	NOUN
cjfa-35356	23	10	makers	maker	NOUN
cjfa-35356	23	11	and	and	CCONJ
cjfa-35356	23	12	regulators	regulator	NOUN
cjfa-35356	23	13	should	should	AUX
cjfa-35356	23	14	put	put	VERB
cjfa-35356	23	15	in	in	ADP
cjfa-35356	23	16	place	place	NOUN
cjfa-35356	23	17	a	a	DET
cjfa-35356	23	18	framework	framework	NOUN
cjfa-35356	23	19	that	that	PRON
cjfa-35356	23	20	will	will	AUX
cjfa-35356	23	21	ensure	ensure	VERB
cjfa-35356	23	22	the	the	DET
cjfa-35356	23	23	payment	payment	NOUN
cjfa-35356	23	24	of	of	ADP
cjfa-35356	23	25	optimal	optimal	ADJ
cjfa-35356	23	26	compensation	compensation	NOUN
cjfa-35356	23	27	to	to	PART
cjfa-35356	23	28	audit	audit	VERB
cjfa-35356	23	29	firm	firm	ADJ
cjfa-35356	23	30	as	as	ADP
cjfa-35356	23	31	audit	audit	NOUN
cjfa-35356	23	32	fee	fee	NOUN
cjfa-35356	23	33	as	as	SCONJ
cjfa-35356	23	34	this	this	PRON
cjfa-35356	23	35	will	will	AUX
cjfa-35356	23	36	no	no	ADV
cjfa-35356	23	37	doubt	doubt	ADV
cjfa-35356	23	38	go	go	VERB
cjfa-35356	23	39	a	a	DET
cjfa-35356	23	40	long	long	ADJ
cjfa-35356	23	41	way	way	NOUN
cjfa-35356	23	42	in	in	ADP
cjfa-35356	23	43	improving	improve	VERB
cjfa-35356	23	44	the	the	DET
cjfa-35356	23	45	audit	audit	NOUN
cjfa-35356	23	46	quality	quality	NOUN
cjfa-35356	23	47	of	of	ADP
cjfa-35356	23	48	the	the	DET
cjfa-35356	23	49	firms	firm	NOUN
cjfa-35356	23	50	under	under	ADP
cjfa-35356	23	51	study	study	NOUN
cjfa-35356	23	52	.	.	PUNCT
cjfa-35356	23	53	 	 	SPACE
cjfa-35356	24	1	introduction	introduction	NOUN
cjfa-35356	24	2	audit	audit	NOUN
cjfa-35356	24	3	quality	quality	NOUN
cjfa-35356	24	4	has	have	AUX
cjfa-35356	24	5	been	be	AUX
cjfa-35356	24	6	a	a	DET
cjfa-35356	24	7	major	major	ADJ
cjfa-35356	24	8	focus	focus	NOUN
cjfa-35356	24	9	research	research	NOUN
cjfa-35356	24	10	area	area	NOUN
cjfa-35356	24	11	in	in	ADP
cjfa-35356	24	12	advanced	advanced	ADJ
cjfa-35356	24	13	countries	country	NOUN
cjfa-35356	24	14	for	for	ADP
cjfa-35356	24	15	several	several	ADJ
cjfa-35356	24	16	decades	decade	NOUN
cjfa-35356	24	17	given	give	VERB
cjfa-35356	24	18	credence	credence	NOUN
cjfa-35356	24	19	to	to	ADP
cjfa-35356	24	20	the	the	DET
cjfa-35356	24	21	role	role	NOUN
cjfa-35356	24	22	of	of	ADP
cjfa-35356	24	23	auditors	auditor	NOUN
cjfa-35356	24	24	’	’	PART
cjfa-35356	24	25	reports	report	NOUN
cjfa-35356	24	26	in	in	ADP
cjfa-35356	24	27	intending	intend	VERB
cjfa-35356	24	28	investors	investor	NOUN
cjfa-35356	24	29	decisions	decision	NOUN
cjfa-35356	24	30	making	make	VERB
cjfa-35356	24	31	.	.	PUNCT
cjfa-35356	25	1	considering	consider	VERB
cjfa-35356	25	2	several	several	ADJ
cjfa-35356	25	3	accounting	accounting	NOUN
cjfa-35356	25	4	scandals	scandal	NOUN
cjfa-35356	25	5	and	and	CCONJ
cjfa-35356	25	6	the	the	DET
cjfa-35356	25	7	financial	financial	ADJ
cjfa-35356	25	8	crisis	crisis	NOUN
cjfa-35356	25	9	,	,	PUNCT
cjfa-35356	25	10	which	which	PRON
cjfa-35356	25	11	were	be	AUX
cjfa-35356	25	12	in	in	ADP
cjfa-35356	25	13	connection	connection	NOUN
cjfa-35356	25	14	with	with	ADP
cjfa-35356	25	15	financial	financial	ADJ
cjfa-35356	25	16	statement	statement	NOUN
cjfa-35356	25	17	misrepresentations	misrepresentation	NOUN
cjfa-35356	25	18	.	.	PUNCT
cjfa-35356	26	1	akin	akin	ADJ
cjfa-35356	26	2	(	(	PUNCT
cjfa-35356	26	3	2017	2017	NUM
cjfa-35356	26	4	)	)	PUNCT
cjfa-35356	26	5	opined	opine	VERB
cjfa-35356	26	6	that	that	SCONJ
cjfa-35356	26	7	disclosure	disclosure	NOUN
cjfa-35356	26	8	is	be	AUX
cjfa-35356	26	9	one	one	NUM
cjfa-35356	26	10	of	of	ADP
cjfa-35356	26	11	the	the	DET
cjfa-35356	26	12	accounting	accounting	NOUN
cjfa-35356	26	13	principles	principle	NOUN
cjfa-35356	26	14	for	for	ADP
cjfa-35356	26	15	which	which	PRON
cjfa-35356	26	16	,	,	PUNCT
cjfa-35356	26	17	all	all	DET
cjfa-35356	26	18	information	information	NOUN
cjfa-35356	26	19	relating	relate	VERB
cjfa-35356	26	20	to	to	ADP
cjfa-35356	26	21	the	the	DET
cjfa-35356	26	22	company	company	NOUN
cjfa-35356	26	23	’s	’s	PART
cjfa-35356	26	24	activities	activity	NOUN
cjfa-35356	26	25	appropriate	appropriate	ADJ
cjfa-35356	26	26	and	and	CCONJ
cjfa-35356	26	27	timely	timely	ADJ
cjfa-35356	26	28	manner	manner	NOUN
cjfa-35356	26	29	,	,	PUNCT
cjfa-35356	26	30	can	can	AUX
cjfa-35356	26	31	be	be	AUX
cjfa-35356	26	32	made	make	VERB
cjfa-35356	26	33	available	available	ADJ
cjfa-35356	26	34	to	to	ADP
cjfa-35356	26	35	different	different	ADJ
cjfa-35356	26	36	groups	group	NOUN
cjfa-35356	26	37	of	of	ADP
cjfa-35356	26	38	users	user	NOUN
cjfa-35356	26	39	for	for	ADP
cjfa-35356	26	40	the	the	DET
cjfa-35356	26	41	purpose	purpose	NOUN
cjfa-35356	26	42	of	of	ADP
cjfa-35356	26	43	investments	investment	NOUN
cjfa-35356	26	44	decision	decision	NOUN
cjfa-35356	26	45	,	,	PUNCT
cjfa-35356	26	46	interpretation	interpretation	NOUN
cjfa-35356	26	47	of	of	ADP
cjfa-35356	26	48	corporate	corporate	ADJ
cjfa-35356	26	49	financial	financial	ADJ
cjfa-35356	26	50	status	status	NOUN
cjfa-35356	26	51	,	,	PUNCT
cjfa-35356	26	52	evaluating	evaluate	VERB
cjfa-35356	26	53	management	management	NOUN
cjfa-35356	26	54	performance	performance	NOUN
cjfa-35356	26	55	and	and	CCONJ
cjfa-35356	26	56	prediction	prediction	NOUN
cjfa-35356	26	57	of	of	ADP
cjfa-35356	26	58	future	future	ADJ
cjfa-35356	26	59	cash	cash	NOUN
cjfa-35356	26	60	flows	flow	NOUN
cjfa-35356	26	61	.	.	PUNCT
cjfa-35356	27	1	in	in	ADP
cjfa-35356	27	2	this	this	DET
cjfa-35356	27	3	regard	regard	NOUN
cjfa-35356	27	4	all	all	DET
cjfa-35356	27	5	the	the	DET
cjfa-35356	27	6	important	important	ADJ
cjfa-35356	27	7	facts	fact	NOUN
cjfa-35356	27	8	of	of	ADP
cjfa-35356	27	9	the	the	DET
cjfa-35356	27	10	economic	economic	ADJ
cjfa-35356	27	11	are	be	AUX
cjfa-35356	27	12	properly	properly	ADV
cjfa-35356	27	13	and	and	CCONJ
cjfa-35356	27	14	are	be	AUX
cjfa-35356	27	15	fully	fully	ADV
cjfa-35356	27	16	disclosed	disclose	VERB
cjfa-35356	27	17	,	,	PUNCT
cjfa-35356	27	18	to	to	PART
cjfa-35356	27	19	provide	provide	VERB
cjfa-35356	27	20	a	a	DET
cjfa-35356	27	21	decision	decision	NOUN
cjfa-35356	27	22	and	and	CCONJ
cjfa-35356	27	23	possibly	possibly	ADV
cjfa-35356	27	24	to	to	PART
cjfa-35356	27	25	avoid	avoid	VERB
cjfa-35356	27	26	confusion	confusion	NOUN
cjfa-35356	27	27	.	.	PUNCT
cjfa-35356	28	1	as	as	ADP
cjfa-35356	28	2	a	a	DET
cjfa-35356	28	3	result	result	NOUN
cjfa-35356	28	4	,	,	PUNCT
cjfa-35356	28	5	the	the	DET
cjfa-35356	28	6	quality	quality	NOUN
cjfa-35356	28	7	of	of	ADP
cjfa-35356	28	8	information	information	NOUN
cjfa-35356	28	9	disclosed	disclose	VERB
cjfa-35356	28	10	is	be	AUX
cjfa-35356	28	11	very	very	ADV
cjfa-35356	28	12	important	important	ADJ
cjfa-35356	28	13	because	because	SCONJ
cjfa-35356	28	14	the	the	DET
cjfa-35356	28	15	quality	quality	NOUN
cjfa-35356	28	16	audit	audit	NOUN
cjfa-35356	28	17	conducted	conduct	VERB
cjfa-35356	28	18	usually	usually	ADV
cjfa-35356	28	19	have	have	VERB
cjfa-35356	28	20	an	an	DET
cjfa-35356	28	21	influence	influence	NOUN
cjfa-35356	28	22	on	on	ADP
cjfa-35356	28	23	the	the	DET
cjfa-35356	28	24	credibility	credibility	NOUN
cjfa-35356	28	25	of	of	ADP
cjfa-35356	28	26	the	the	DET
cjfa-35356	28	27	disclosure	disclosure	NOUN
cjfa-35356	28	28	made	make	VERB
cjfa-35356	28	29	by	by	ADP
cjfa-35356	28	30	a	a	DET
cjfa-35356	28	31	company	company	NOUN
cjfa-35356	28	32	(	(	PUNCT
cjfa-35356	28	33	shen	shen	PROPN
cjfa-35356	28	34	&	&	CCONJ
cjfa-35356	28	35	hsiang	hsiang	PROPN
cjfa-35356	28	36	-	-	PUNCT
cjfa-35356	28	37	lin	lin	PROPN
cjfa-35356	28	38	,	,	PUNCT
cjfa-35356	28	39	2007	2007	NUM
cjfa-35356	28	40	)	)	PUNCT
cjfa-35356	28	41	.	.	PUNCT
cjfa-35356	29	1	aremu	aremu	PROPN
cjfa-35356	29	2	(	(	PUNCT
cjfa-35356	29	3	2018	2018	NUM
cjfa-35356	29	4	)	)	PUNCT
cjfa-35356	29	5	opined	opine	VERB
cjfa-35356	29	6	that	that	SCONJ
cjfa-35356	29	7	the	the	DET
cjfa-35356	29	8	primary	primary	ADJ
cjfa-35356	29	9	goal	goal	NOUN
cjfa-35356	29	10	of	of	ADP
cjfa-35356	29	11	auditing	auditing	NOUN
cjfa-35356	29	12	is	be	AUX
cjfa-35356	29	13	to	to	PART
cjfa-35356	29	14	provide	provide	VERB
cjfa-35356	29	15	a	a	DET
cjfa-35356	29	16	report	report	NOUN
cjfa-35356	29	17	that	that	PRON
cjfa-35356	29	18	is	be	AUX
cjfa-35356	29	19	fact	fact	NOUN
cjfa-35356	29	20	finding	find	VERB
cjfa-35356	29	21	without	without	ADP
cjfa-35356	29	22	any	any	DET
cjfa-35356	29	23	forms	form	NOUN
cjfa-35356	29	24	of	of	ADP
cjfa-35356	29	25	manipulations	manipulation	NOUN
cjfa-35356	29	26	in	in	ADP
cjfa-35356	29	27	terms	term	NOUN
cjfa-35356	29	28	of	of	ADP
cjfa-35356	29	29	credibility	credibility	NOUN
cjfa-35356	29	30	and	and	CCONJ
cjfa-35356	29	31	acceptability	acceptability	NOUN
cjfa-35356	29	32	.	.	PUNCT
cjfa-35356	30	1	however	however	ADV
cjfa-35356	30	2	,	,	PUNCT
cjfa-35356	30	3	the	the	DET
cjfa-35356	30	4	collapse	collapse	NOUN
cjfa-35356	30	5	of	of	ADP
cjfa-35356	30	6	many	many	ADJ
cjfa-35356	30	7	big	big	ADJ
cjfa-35356	30	8	corporations	corporation	NOUN
cjfa-35356	30	9	both	both	CCONJ
cjfa-35356	30	10	home	home	ADV
cjfa-35356	30	11	and	and	CCONJ
cjfa-35356	30	12	abroad	abroad	ADV
cjfa-35356	30	13	which	which	PRON
cjfa-35356	30	14	were	be	AUX
cjfa-35356	30	15	not	not	PART
cjfa-35356	30	16	limited	limit	VERB
cjfa-35356	30	17	to	to	ADP
cjfa-35356	30	18	world	world	NOUN
cjfa-35356	30	19	com	com	NOUN
cjfa-35356	30	20	and	and	CCONJ
cjfa-35356	30	21	enron	enron	PROPN
cjfa-35356	30	22	in	in	ADP
cjfa-35356	30	23	the	the	DET
cjfa-35356	30	24	united	united	PROPN
cjfa-35356	30	25	states	states	PROPN
cjfa-35356	30	26	as	as	ADV
cjfa-35356	30	27	well	well	ADV
cjfa-35356	30	28	as	as	ADP
cjfa-35356	30	29	cadbury	cadbury	PROPN
cjfa-35356	30	30	nigerian	nigerian	PROPN
cjfa-35356	30	31	plc	plc	PROPN
cjfa-35356	30	32	and	and	CCONJ
cjfa-35356	30	33	lever	lever	PROPN
cjfa-35356	30	34	brothers	brothers	PROPN
cjfa-35356	30	35	plc	plc	PROPN
cjfa-35356	30	36	in	in	ADP
cjfa-35356	30	37	nigeria	nigeria	PROPN
cjfa-35356	30	38	were	be	AUX
cjfa-35356	30	39	attrib	attrib	NOUN
cjfa-35356	30	40	efficacy	efficacy	NOUN
cjfa-35356	30	41	of	of	ADP
cjfa-35356	30	42	audit	audit	NOUN
cjfa-35356	30	43	fee	fee	NOUN
cjfa-35356	30	44	on	on	ADP
cjfa-35356	30	45	audit	audit	NOUN
cjfa-35356	30	46	quality	quality	NOUN
cjfa-35356	30	47	…	…	PUNCT
cjfa-35356	30	48	55	55	NUM
cjfa-35356	30	49	uted	uted	ADJ
cjfa-35356	30	50	to	to	ADP
cjfa-35356	30	51	poor	poor	ADJ
cjfa-35356	30	52	audit	audit	NOUN
cjfa-35356	30	53	quality	quality	NOUN
cjfa-35356	30	54	and	and	CCONJ
cjfa-35356	30	55	breach	breach	NOUN
cjfa-35356	30	56	of	of	ADP
cjfa-35356	30	57	trust	trust	NOUN
cjfa-35356	30	58	in	in	ADP
cjfa-35356	30	59	connection	connection	NOUN
cjfa-35356	30	60	to	to	ADP
cjfa-35356	30	61	a	a	DET
cjfa-35356	30	62	perceived	perceive	VERB
cjfa-35356	30	63	lack	lack	NOUN
cjfa-35356	30	64	of	of	ADP
cjfa-35356	30	65	independence	independence	NOUN
cjfa-35356	30	66	of	of	ADP
cjfa-35356	30	67	auditor	auditor	NOUN
cjfa-35356	30	68	and	and	CCONJ
cjfa-35356	30	69	mandatory	mandatory	ADJ
cjfa-35356	30	70	auditor	auditor	NOUN
cjfa-35356	30	71	rotation	rotation	NOUN
cjfa-35356	30	72	(	(	PUNCT
cjfa-35356	30	73	otusanya	otusanya	PROPN
cjfa-35356	30	74	&	&	CCONJ
cjfa-35356	30	75	lauwo	lauwo	PROPN
cjfa-35356	30	76	,	,	PUNCT
cjfa-35356	30	77	2010	2010	NUM
cjfa-35356	30	78	)	)	PUNCT
cjfa-35356	30	79	.	.	PUNCT
cjfa-35356	31	1	however	however	ADV
cjfa-35356	31	2	,	,	PUNCT
cjfa-35356	31	3	empirical	empirical	ADJ
cjfa-35356	31	4	evidence	evidence	NOUN
cjfa-35356	31	5	from	from	ADP
cjfa-35356	31	6	the	the	DET
cjfa-35356	31	7	previous	previous	ADJ
cjfa-35356	31	8	studies	study	NOUN
cjfa-35356	31	9	on	on	ADP
cjfa-35356	31	10	the	the	DET
cjfa-35356	31	11	subject	subject	NOUN
cjfa-35356	31	12	matter	matter	NOUN
cjfa-35356	31	13	shows	show	VERB
cjfa-35356	31	14	that	that	SCONJ
cjfa-35356	31	15	several	several	ADJ
cjfa-35356	31	16	factors	factor	NOUN
cjfa-35356	31	17	such	such	ADJ
cjfa-35356	31	18	as	as	ADP
cjfa-35356	31	19	audit	audit	NOUN
cjfa-35356	31	20	fee	fee	NOUN
cjfa-35356	31	21	,	,	PUNCT
cjfa-35356	31	22	audit	audit	NOUN
cjfa-35356	31	23	report	report	NOUN
cjfa-35356	31	24	lag	lag	NOUN
cjfa-35356	31	25	,	,	PUNCT
cjfa-35356	31	26	mandatory	mandatory	ADJ
cjfa-35356	31	27	auditor	auditor	NOUN
cjfa-35356	31	28	rotation	rotation	NOUN
cjfa-35356	31	29	,	,	PUNCT
cjfa-35356	31	30	audit	audit	NOUN
cjfa-35356	31	31	firm	firm	ADJ
cjfa-35356	31	32	reputation	reputation	NOUN
cjfa-35356	31	33	and	and	CCONJ
cjfa-35356	31	34	auditor	auditor	NOUN
cjfa-35356	31	35	’s	’s	PART
cjfa-35356	31	36	tenure	tenure	NOUN
cjfa-35356	31	37	,	,	PUNCT
cjfa-35356	31	38	were	be	AUX
cjfa-35356	31	39	found	find	VERB
cjfa-35356	31	40	to	to	PART
cjfa-35356	31	41	be	be	AUX
cjfa-35356	31	42	the	the	DET
cjfa-35356	31	43	main	main	ADJ
cjfa-35356	31	44	determinant	determinant	NOUN
cjfa-35356	31	45	of	of	ADP
cjfa-35356	31	46	audit	audit	NOUN
cjfa-35356	31	47	quality	quality	NOUN
cjfa-35356	31	48	in	in	ADP
cjfa-35356	31	49	different	different	ADJ
cjfa-35356	31	50	sectors	sector	NOUN
cjfa-35356	31	51	specifically	specifically	ADV
cjfa-35356	31	52	in	in	ADP
cjfa-35356	31	53	the	the	DET
cjfa-35356	31	54	banking	banking	NOUN
cjfa-35356	31	55	and	and	CCONJ
cjfa-35356	31	56	manufacturing	manufacturing	NOUN
cjfa-35356	31	57	sector	sector	NOUN
cjfa-35356	31	58	.	.	PUNCT
cjfa-35356	32	1	in	in	ADP
cjfa-35356	32	2	the	the	DET
cjfa-35356	32	3	light	light	NOUN
cjfa-35356	32	4	of	of	ADP
cjfa-35356	32	5	this	this	PRON
cjfa-35356	32	6	to	to	ADP
cjfa-35356	32	7	the	the	DET
cjfa-35356	32	8	best	good	ADJ
cjfa-35356	32	9	of	of	ADP
cjfa-35356	32	10	the	the	DET
cjfa-35356	32	11	researchers	researcher	NOUN
cjfa-35356	32	12	knowledge	knowledge	VERB
cjfa-35356	32	13	little	little	ADJ
cjfa-35356	32	14	or	or	CCONJ
cjfa-35356	32	15	no	no	PRON
cjfa-35356	32	16	studies	study	NOUN
cjfa-35356	32	17	of	of	ADP
cjfa-35356	32	18	this	this	DET
cjfa-35356	32	19	nature	nature	NOUN
cjfa-35356	32	20	has	have	AUX
cjfa-35356	32	21	been	be	AUX
cjfa-35356	32	22	carried	carry	VERB
cjfa-35356	32	23	out	out	ADP
cjfa-35356	32	24	with	with	ADP
cjfa-35356	32	25	respect	respect	NOUN
cjfa-35356	32	26	to	to	ADP
cjfa-35356	32	27	the	the	DET
cjfa-35356	32	28	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	32	29	firms	firm	NOUN
cjfa-35356	32	30	,	,	PUNCT
cjfa-35356	32	31	it	it	PRON
cjfa-35356	32	32	is	be	AUX
cjfa-35356	32	33	important	important	ADJ
cjfa-35356	32	34	and	and	CCONJ
cjfa-35356	32	35	worthy	worthy	ADJ
cjfa-35356	32	36	of	of	ADP
cjfa-35356	32	37	note	note	NOUN
cjfa-35356	32	38	that	that	SCONJ
cjfa-35356	32	39	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	32	40	industry	industry	NOUN
cjfa-35356	32	41	in	in	ADP
cjfa-35356	32	42	africa	africa	PROPN
cjfa-35356	32	43	assume	assume	VERB
cjfa-35356	32	44	a	a	DET
cjfa-35356	32	45	strategic	strategic	ADJ
cjfa-35356	32	46	position	position	NOUN
cjfa-35356	32	47	especially	especially	ADV
cjfa-35356	32	48	in	in	ADP
cjfa-35356	32	49	nigeria	nigeria	PRON
cjfa-35356	32	50	considering	consider	VERB
cjfa-35356	32	51	economic	economic	ADJ
cjfa-35356	32	52	potential	potential	NOUN
cjfa-35356	32	53	of	of	ADP
cjfa-35356	32	54	the	the	DET
cjfa-35356	32	55	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	32	56	industry	industry	NOUN
cjfa-35356	32	57	for	for	ADP
cjfa-35356	32	58	growth	growth	NOUN
cjfa-35356	32	59	(	(	PUNCT
cjfa-35356	32	60	african	african	PROPN
cjfa-35356	32	61	development	development	PROPN
cjfa-35356	32	62	bank	bank	PROPN
cjfa-35356	32	63	group	group	NOUN
cjfa-35356	32	64	,	,	PUNCT
cjfa-35356	32	65	2018	2018	NUM
cjfa-35356	32	66	)	)	PUNCT
cjfa-35356	32	67	.	.	PUNCT
cjfa-35356	33	1	the	the	DET
cjfa-35356	33	2	high	high	ADJ
cjfa-35356	33	3	incidence	incidence	NOUN
cjfa-35356	33	4	of	of	ADP
cjfa-35356	33	5	diseases	disease	NOUN
cjfa-35356	33	6	in	in	ADP
cjfa-35356	33	7	this	this	DET
cjfa-35356	33	8	part	part	NOUN
cjfa-35356	33	9	of	of	ADP
cjfa-35356	33	10	the	the	DET
cjfa-35356	33	11	world	world	NOUN
cjfa-35356	33	12	and	and	CCONJ
cjfa-35356	33	13	the	the	DET
cjfa-35356	33	14	emergence	emergence	NOUN
cjfa-35356	33	15	of	of	ADP
cjfa-35356	33	16	covid-19	covid-19	PROPN
cjfa-35356	33	17	has	have	AUX
cjfa-35356	33	18	made	make	VERB
cjfa-35356	33	19	the	the	DET
cjfa-35356	33	20	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	33	21	industry	industry	NOUN
cjfa-35356	33	22	to	to	PART
cjfa-35356	33	23	be	be	AUX
cjfa-35356	33	24	a	a	DET
cjfa-35356	33	25	vibrant	vibrant	ADJ
cjfa-35356	33	26	market	market	NOUN
cjfa-35356	33	27	and	and	CCONJ
cjfa-35356	33	28	one	one	NUM
cjfa-35356	33	29	of	of	ADP
cjfa-35356	33	30	the	the	DET
cjfa-35356	33	31	fastest	fast	ADJ
cjfa-35356	33	32	growing	grow	VERB
cjfa-35356	33	33	sectors	sector	NOUN
cjfa-35356	33	34	of	of	ADP
cjfa-35356	33	35	the	the	DET
cjfa-35356	33	36	economy	economy	NOUN
cjfa-35356	33	37	with	with	ADP
cjfa-35356	33	38	an	an	DET
cjfa-35356	33	39	estimated	estimate	VERB
cjfa-35356	33	40	growth	growth	NOUN
cjfa-35356	33	41	rate	rate	NOUN
cjfa-35356	33	42	of	of	ADP
cjfa-35356	33	43	13	13	NUM
cjfa-35356	33	44	%	%	NOUN
cjfa-35356	33	45	annually	annually	ADV
cjfa-35356	33	46	given	give	VERB
cjfa-35356	33	47	credence	credence	NOUN
cjfa-35356	33	48	to	to	ADP
cjfa-35356	33	49	the	the	DET
cjfa-35356	33	50	outbreak	outbreak	NOUN
cjfa-35356	33	51	of	of	ADP
cjfa-35356	33	52	new	new	ADJ
cjfa-35356	33	53	pandemics	pandemic	NOUN
cjfa-35356	33	54	such	such	ADJ
cjfa-35356	33	55	as	as	ADP
cjfa-35356	33	56	ebola	ebola	PROPN
cjfa-35356	33	57	and	and	CCONJ
cjfa-35356	33	58	covid-19	covid-19	PROPN
cjfa-35356	33	59	(	(	PUNCT
cjfa-35356	33	60	pharmaceutical	pharmaceutical	NOUN
cjfa-35356	33	61	market	market	NOUN
cjfa-35356	33	62	sector	sector	NOUN
cjfa-35356	33	63	report	report	NOUN
cjfa-35356	33	64	,	,	PUNCT
cjfa-35356	33	65	2017	2017	NUM
cjfa-35356	33	66	;	;	PUNCT
cjfa-35356	33	67	ayinde	ayinde	NOUN
cjfa-35356	33	68	,	,	PUNCT
cjfa-35356	33	69	2019	2019	NUM
cjfa-35356	33	70	)	)	PUNCT
cjfa-35356	33	71	in	in	ADP
cjfa-35356	33	72	the	the	DET
cjfa-35356	33	73	light	light	NOUN
cjfa-35356	33	74	of	of	ADP
cjfa-35356	33	75	this	this	DET
cjfa-35356	33	76	background	background	NOUN
cjfa-35356	33	77	,	,	PUNCT
cjfa-35356	33	78	this	this	DET
cjfa-35356	33	79	study	study	NOUN
cjfa-35356	33	80	intend	intend	VERB
cjfa-35356	33	81	to	to	PART
cjfa-35356	33	82	investigate	investigate	VERB
cjfa-35356	33	83	the	the	DET
cjfa-35356	33	84	efficacy	efficacy	NOUN
cjfa-35356	33	85	of	of	ADP
cjfa-35356	33	86	audit	audit	NOUN
cjfa-35356	33	87	fee	fee	NOUN
cjfa-35356	33	88	on	on	ADP
cjfa-35356	33	89	audit	audit	NOUN
cjfa-35356	33	90	quality	quality	NOUN
cjfa-35356	33	91	of	of	ADP
cjfa-35356	33	92	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	33	93	firms	firm	NOUN
cjfa-35356	33	94	in	in	ADP
cjfa-35356	33	95	nigeria	nigeria	PROPN
cjfa-35356	33	96	in	in	ADP
cjfa-35356	33	97	an	an	DET
cjfa-35356	33	98	attempts	attempt	NOUN
cjfa-35356	33	99	to	to	PART
cjfa-35356	33	100	bridge	bridge	VERB
cjfa-35356	33	101	the	the	DET
cjfa-35356	33	102	identified	identify	VERB
cjfa-35356	33	103	gap	gap	NOUN
cjfa-35356	33	104	.	.	PUNCT
cjfa-35356	34	1	to	to	PART
cjfa-35356	34	2	guide	guide	VERB
cjfa-35356	34	3	the	the	DET
cjfa-35356	34	4	thrust	thrust	NOUN
cjfa-35356	34	5	of	of	ADP
cjfa-35356	34	6	this	this	DET
cjfa-35356	34	7	study	study	NOUN
cjfa-35356	34	8	,	,	PUNCT
cjfa-35356	34	9	the	the	DET
cjfa-35356	34	10	following	follow	VERB
cjfa-35356	34	11	null	null	ADJ
cjfa-35356	34	12	hypotheses	hypothesis	NOUN
cjfa-35356	34	13	were	be	AUX
cjfa-35356	34	14	tested	test	VERB
cjfa-35356	34	15	:	:	PUNCT
cjfa-35356	34	16	h1	h1	NOUN
cjfa-35356	34	17	:	:	PUNCT
cjfa-35356	34	18	audit	audit	NOUN
cjfa-35356	34	19	fee	fee	NOUN
cjfa-35356	34	20	has	have	VERB
cjfa-35356	34	21	no	no	DET
cjfa-35356	34	22	significant	significant	ADJ
cjfa-35356	34	23	effect	effect	NOUN
cjfa-35356	34	24	on	on	ADP
cjfa-35356	34	25	the	the	DET
cjfa-35356	34	26	audit	audit	NOUN
cjfa-35356	34	27	quality	quality	NOUN
cjfa-35356	34	28	of	of	ADP
cjfa-35356	34	29	nigerian	nigerian	ADJ
cjfa-35356	34	30	pharmaceutical	pharmaceutical	NOUN
cjfa-35356	34	31	firms	firm	NOUN
cjfa-35356	34	32	.	.	PUNCT
cjfa-35356	35	1	h2	h2	NOUN
cjfa-35356	35	2	:	:	PUNCT
cjfa-35356	35	3	audit	audit	NOUN
cjfa-35356	35	4	report	report	NOUN
cjfa-35356	35	5	lag	lag	NOUN
cjfa-35356	35	6	does	do	AUX
cjfa-35356	35	7	not	not	PART
cjfa-35356	35	8	significantly	significantly	ADV
cjfa-35356	35	9	affect	affect	VERB
cjfa-35356	35	10	the	the	DET
cjfa-35356	35	11	audit	audit	NOUN
cjfa-35356	35	12	quality	quality	NOUN
cjfa-35356	35	13	of	of	ADP
cjfa-35356	35	14	nigerian	nigerian	ADJ
cjfa-35356	35	15	pharmaceutical	pharmaceutical	NOUN
cjfa-35356	35	16	firms	firm	NOUN
cjfa-35356	35	17	.	.	PUNCT
cjfa-35356	36	1	h3	h3	NOUN
cjfa-35356	36	2	:	:	PUNCT
cjfa-35356	36	3	mandatory	mandatory	ADJ
cjfa-35356	36	4	auditor	auditor	NOUN
cjfa-35356	36	5	rotation	rotation	NOUN
cjfa-35356	36	6	has	have	VERB
cjfa-35356	36	7	no	no	DET
cjfa-35356	36	8	significant	significant	ADJ
cjfa-35356	36	9	effect	effect	NOUN
cjfa-35356	36	10	on	on	ADP
cjfa-35356	36	11	the	the	DET
cjfa-35356	36	12	audit	audit	NOUN
cjfa-35356	36	13	quality	quality	NOUN
cjfa-35356	36	14	of	of	ADP
cjfa-35356	36	15	nigerian	nigerian	ADJ
cjfa-35356	36	16	pharmaceutical	pharmaceutical	NOUN
cjfa-35356	36	17	firms	firm	NOUN
cjfa-35356	36	18	.	.	PUNCT
cjfa-35356	37	1	literature	literature	NOUN
cjfa-35356	37	2	review	review	VERB
cjfa-35356	37	3	conceptual	conceptual	ADJ
cjfa-35356	37	4	review	review	NOUN
cjfa-35356	37	5	bolanle	bolanle	PROPN
cjfa-35356	37	6	(	(	PUNCT
cjfa-35356	37	7	2011	2011	NUM
cjfa-35356	37	8	)	)	PUNCT
cjfa-35356	37	9	posits	posit	NOUN
cjfa-35356	37	10	that	that	PRON
cjfa-35356	37	11	audit	audit	NOUN
cjfa-35356	37	12	quality	quality	NOUN
cjfa-35356	37	13	is	be	AUX
cjfa-35356	37	14	all	all	ADV
cjfa-35356	37	15	about	about	ADP
cjfa-35356	37	16	how	how	SCONJ
cjfa-35356	37	17	well	well	ADV
cjfa-35356	37	18	information	information	NOUN
cjfa-35356	37	19	misrepresentation	misrepresentation	NOUN
cjfa-35356	37	20	and	and	CCONJ
cjfa-35356	37	21	manipulation	manipulation	NOUN
cjfa-35356	37	22	are	be	AUX
cjfa-35356	37	23	detected	detect	VERB
cjfa-35356	37	24	and	and	CCONJ
cjfa-35356	37	25	reported	report	VERB
cjfa-35356	37	26	through	through	ADP
cjfa-35356	37	27	an	an	DET
cjfa-35356	37	28	audit	audit	NOUN
cjfa-35356	37	29	assignment	assignment	NOUN
cjfa-35356	37	30	for	for	ADP
cjfa-35356	37	31	the	the	DET
cjfa-35356	37	32	purpose	purpose	NOUN
cjfa-35356	37	33	credibility	credibility	NOUN
cjfa-35356	37	34	and	and	CCONJ
cjfa-35356	37	35	acceptability	acceptability	NOUN
cjfa-35356	37	36	of	of	ADP
cjfa-35356	37	37	an	an	DET
cjfa-35356	37	38	annual	annual	ADJ
cjfa-35356	37	39	reported	report	VERB
cjfa-35356	37	40	financial	financial	ADJ
cjfa-35356	37	41	statements	statement	NOUN
cjfa-35356	37	42	.	.	PUNCT
cjfa-35356	38	1	however	however	ADV
cjfa-35356	38	2	,	,	PUNCT
cjfa-35356	38	3	the	the	DET
cjfa-35356	38	4	detection	detection	NOUN
cjfa-35356	38	5	aspect	aspect	NOUN
cjfa-35356	38	6	audit	audit	NOUN
cjfa-35356	38	7	assignments	assignment	NOUN
cjfa-35356	38	8	mainly	mainly	ADV
cjfa-35356	38	9	as	as	SCONJ
cjfa-35356	38	10	to	to	PART
cjfa-35356	38	11	do	do	VERB
cjfa-35356	38	12	with	with	ADP
cjfa-35356	38	13	the	the	DET
cjfa-35356	38	14	reflection	reflection	NOUN
cjfa-35356	38	15	of	of	ADP
cjfa-35356	38	16	auditor	auditor	NOUN
cjfa-35356	38	17	’s	’s	PART
cjfa-35356	38	18	competence	competence	NOUN
cjfa-35356	38	19	while	while	SCONJ
cjfa-35356	38	20	reporting	report	VERB
cjfa-35356	38	21	is	be	AUX
cjfa-35356	38	22	primardaud	primardaud	NOUN
cjfa-35356	38	23	omotosho	omotosho	NOUN
cjfa-35356	38	24	saheed	sahee	VERB
cjfa-35356	38	25	,	,	PUNCT
cjfa-35356	38	26	ibrahim	ibrahim	PROPN
cjfa-35356	38	27	majeed	majeed	PROPN
cjfa-35356	38	28	ajibola	ajibola	PROPN
cjfa-35356	38	29	,	,	PUNCT
cjfa-35356	38	30	lukman	lukman	PROPN
cjfa-35356	38	31	adedoyin56	adedoyin56	VERB
cjfa-35356	38	32	ily	ily	ADV
cjfa-35356	38	33	a	a	DET
cjfa-35356	38	34	reflection	reflection	NOUN
cjfa-35356	38	35	of	of	ADP
cjfa-35356	38	36	ethics	ethic	NOUN
cjfa-35356	38	37	or	or	CCONJ
cjfa-35356	38	38	auditor	auditor	NOUN
cjfa-35356	38	39	’s	’s	PART
cjfa-35356	38	40	integrity	integrity	NOUN
cjfa-35356	38	41	in	in	ADP
cjfa-35356	38	42	relation	relation	NOUN
cjfa-35356	38	43	to	to	ADP
cjfa-35356	38	44	independence	independence	NOUN
cjfa-35356	38	45	.	.	PUNCT
cjfa-35356	39	1	opeyemi	opeyemi	PROPN
cjfa-35356	39	2	(	(	PUNCT
cjfa-35356	39	3	2017	2017	NUM
cjfa-35356	39	4	)	)	PUNCT
cjfa-35356	39	5	posits	posit	NOUN
cjfa-35356	39	6	that	that	PRON
cjfa-35356	39	7	audit	audit	NOUN
cjfa-35356	39	8	quality	quality	NOUN
cjfa-35356	39	9	comes	come	VERB
cjfa-35356	39	10	to	to	PART
cjfa-35356	39	11	play	play	VERB
cjfa-35356	39	12	only	only	ADV
cjfa-35356	39	13	when	when	SCONJ
cjfa-35356	39	14	an	an	DET
cjfa-35356	39	15	auditors	auditor	NOUN
cjfa-35356	39	16	is	be	AUX
cjfa-35356	39	17	able	able	ADJ
cjfa-35356	39	18	to	to	PART
cjfa-35356	39	19	objectively	objectively	ADV
cjfa-35356	39	20	discover	discover	VERB
cjfa-35356	39	21	and	and	CCONJ
cjfa-35356	39	22	reported	report	VERB
cjfa-35356	39	23	misstatements	misstatement	NOUN
cjfa-35356	39	24	and	and	CCONJ
cjfa-35356	39	25	manipulations	manipulation	NOUN
cjfa-35356	39	26	in	in	ADP
cjfa-35356	39	27	the	the	DET
cjfa-35356	39	28	annual	annual	ADJ
cjfa-35356	39	29	net	net	ADJ
cjfa-35356	39	30	income	income	NOUN
cjfa-35356	39	31	reported	report	VERB
cjfa-35356	39	32	statement	statement	NOUN
cjfa-35356	39	33	.	.	PUNCT
cjfa-35356	40	1	similarly	similarly	ADV
cjfa-35356	40	2	,	,	PUNCT
cjfa-35356	40	3	aremu	aremu	PROPN
cjfa-35356	40	4	(	(	PUNCT
cjfa-35356	40	5	2018	2018	NUM
cjfa-35356	40	6	)	)	PUNCT
cjfa-35356	40	7	opined	opine	VERB
cjfa-35356	40	8	that	that	SCONJ
cjfa-35356	40	9	a	a	DET
cjfa-35356	40	10	reported	report	VERB
cjfa-35356	40	11	net	net	ADJ
cjfa-35356	40	12	income	income	NOUN
cjfa-35356	40	13	statement	statement	NOUN
cjfa-35356	40	14	of	of	ADP
cjfa-35356	40	15	a	a	DET
cjfa-35356	40	16	company	company	NOUN
cjfa-35356	40	17	is	be	AUX
cjfa-35356	40	18	said	say	VERB
cjfa-35356	40	19	to	to	PART
cjfa-35356	40	20	be	be	AUX
cjfa-35356	40	21	a	a	DET
cjfa-35356	40	22	reflection	reflection	NOUN
cjfa-35356	40	23	of	of	ADP
cjfa-35356	40	24	audit	audit	NOUN
cjfa-35356	40	25	quality	quality	NOUN
cjfa-35356	40	26	when	when	SCONJ
cjfa-35356	40	27	the	the	DET
cjfa-35356	40	28	interest	interest	NOUN
cjfa-35356	40	29	of	of	ADP
cjfa-35356	40	30	users	user	NOUN
cjfa-35356	40	31	of	of	ADP
cjfa-35356	40	32	financial	financial	ADJ
cjfa-35356	40	33	statement	statement	NOUN
cjfa-35356	40	34	is	be	AUX
cjfa-35356	40	35	protected	protect	VERB
cjfa-35356	40	36	for	for	ADP
cjfa-35356	40	37	decision	decision	NOUN
cjfa-35356	40	38	making	make	VERB
cjfa-35356	40	39	from	from	ADP
cjfa-35356	40	40	diminution	diminution	NOUN
cjfa-35356	40	41	of	of	ADP
cjfa-35356	40	42	information	information	NOUN
cjfa-35356	40	43	asymmetry	asymmetry	NOUN
cjfa-35356	40	44	which	which	PRON
cjfa-35356	40	45	is	be	AUX
cjfa-35356	40	46	made	make	VERB
cjfa-35356	40	47	possible	possible	ADJ
cjfa-35356	40	48	through	through	ADP
cjfa-35356	40	49	a	a	DET
cjfa-35356	40	50	cosmetic	cosmetic	ADJ
cjfa-35356	40	51	reportage	reportage	NOUN
cjfa-35356	40	52	.	.	PUNCT
cjfa-35356	41	1	ibrahim	ibrahim	PROPN
cjfa-35356	41	2	(	(	PUNCT
cjfa-35356	41	3	2019	2019	NUM
cjfa-35356	41	4	)	)	PUNCT
cjfa-35356	41	5	stated	state	VERB
cjfa-35356	41	6	that	that	SCONJ
cjfa-35356	41	7	audit	audit	NOUN
cjfa-35356	41	8	quality	quality	NOUN
cjfa-35356	41	9	is	be	AUX
cjfa-35356	41	10	only	only	ADV
cjfa-35356	41	11	attainable	attainable	ADJ
cjfa-35356	41	12	when	when	SCONJ
cjfa-35356	41	13	the	the	DET
cjfa-35356	41	14	annual	annual	ADJ
cjfa-35356	41	15	audited	audit	VERB
cjfa-35356	41	16	financial	financial	ADJ
cjfa-35356	41	17	statement	statement	NOUN
cjfa-35356	41	18	is	be	AUX
cjfa-35356	41	19	free	free	ADJ
cjfa-35356	41	20	from	from	ADP
cjfa-35356	41	21	information	information	NOUN
cjfa-35356	41	22	asymmetry	asymmetry	NOUN
cjfa-35356	41	23	with	with	ADP
cjfa-35356	41	24	respect	respect	NOUN
cjfa-35356	41	25	to	to	ADP
cjfa-35356	41	26	window	window	NOUN
cjfa-35356	41	27	dressing	dressing	NOUN
cjfa-35356	41	28	.	.	PUNCT
cjfa-35356	42	1	audit	audit	NOUN
cjfa-35356	42	2	fee	fee	NOUN
cjfa-35356	42	3	and	and	CCONJ
cjfa-35356	42	4	audit	audit	NOUN
cjfa-35356	42	5	quality	quality	NOUN
cjfa-35356	42	6	simunic	simunic	ADJ
cjfa-35356	42	7	(	(	PUNCT
cjfa-35356	42	8	1980	1980	NUM
cjfa-35356	42	9	)	)	PUNCT
cjfa-35356	42	10	cited	cite	VERB
cjfa-35356	42	11	by	by	ADP
cjfa-35356	42	12	kolade	kolade	PROPN
cjfa-35356	42	13	(	(	PUNCT
cjfa-35356	42	14	2017	2017	NUM
cjfa-35356	42	15	)	)	PUNCT
cjfa-35356	42	16	views	view	VERB
cjfa-35356	42	17	audit	audit	NOUN
cjfa-35356	42	18	fee	fee	NOUN
cjfa-35356	42	19	as	as	ADP
cjfa-35356	42	20	a	a	DET
cjfa-35356	42	21	product	product	NOUN
cjfa-35356	42	22	of	of	ADP
cjfa-35356	42	23	unit	unit	NOUN
cjfa-35356	42	24	commission	commission	PROPN
cjfa-35356	42	25	and	and	CCONJ
cjfa-35356	42	26	the	the	DET
cjfa-35356	42	27	quantity	quantity	NOUN
cjfa-35356	42	28	of	of	ADP
cjfa-35356	42	29	audit	audit	NOUN
cjfa-35356	42	30	assignment	assignment	NOUN
cjfa-35356	42	31	demanded	demand	VERB
cjfa-35356	42	32	by	by	ADP
cjfa-35356	42	33	the	the	DET
cjfa-35356	42	34	management	management	NOUN
cjfa-35356	42	35	of	of	ADP
cjfa-35356	42	36	the	the	DET
cjfa-35356	42	37	auditee	auditee	NOUN
cjfa-35356	42	38	.	.	PUNCT
cjfa-35356	43	1	in	in	ADP
cjfa-35356	43	2	the	the	DET
cjfa-35356	43	3	same	same	ADJ
cjfa-35356	43	4	vein	vein	NOUN
cjfa-35356	43	5	ibrahim	ibrahim	PROPN
cjfa-35356	43	6	(	(	PUNCT
cjfa-35356	43	7	2019	2019	NUM
cjfa-35356	43	8	)	)	PUNCT
cjfa-35356	43	9	opined	opine	VERB
cjfa-35356	43	10	that	that	SCONJ
cjfa-35356	43	11	audit	audit	NOUN
cjfa-35356	43	12	fee	fee	NOUN
cjfa-35356	43	13	is	be	AUX
cjfa-35356	43	14	the	the	DET
cjfa-35356	43	15	charges	charge	NOUN
cjfa-35356	43	16	made	make	VERB
cjfa-35356	43	17	by	by	ADP
cjfa-35356	43	18	an	an	DET
cjfa-35356	43	19	audit	audit	NOUN
cjfa-35356	43	20	firm	firm	NOUN
cjfa-35356	43	21	for	for	ADP
cjfa-35356	43	22	the	the	DET
cjfa-35356	43	23	rendition	rendition	NOUN
cjfa-35356	43	24	of	of	ADP
cjfa-35356	43	25	audit	audit	NOUN
cjfa-35356	43	26	related	relate	VERB
cjfa-35356	43	27	services	service	NOUN
cjfa-35356	43	28	.	.	PUNCT
cjfa-35356	44	1	however	however	ADV
cjfa-35356	44	2	,	,	PUNCT
cjfa-35356	44	3	audit	audit	NOUN
cjfa-35356	44	4	service	service	NOUN
cjfa-35356	44	5	related	relate	VERB
cjfa-35356	44	6	charges	charge	NOUN
cjfa-35356	44	7	are	be	AUX
cjfa-35356	44	8	usually	usually	ADV
cjfa-35356	44	9	induce	induce	ADJ
cjfa-35356	44	10	by	by	ADP
cjfa-35356	44	11	the	the	DET
cjfa-35356	44	12	quantum	quantum	NOUN
cjfa-35356	44	13	of	of	ADP
cjfa-35356	44	14	audit	audit	NOUN
cjfa-35356	44	15	service	service	NOUN
cjfa-35356	44	16	rendered	render	VERB
cjfa-35356	44	17	by	by	ADP
cjfa-35356	44	18	an	an	DET
cjfa-35356	44	19	audit	audit	NOUN
cjfa-35356	44	20	firm	firm	NOUN
cjfa-35356	44	21	.	.	PUNCT
cjfa-35356	45	1	oludiji	oludiji	NOUN
cjfa-35356	45	2	(	(	PUNCT
cjfa-35356	45	3	2018	2018	NUM
cjfa-35356	45	4	)	)	PUNCT
cjfa-35356	45	5	stated	state	VERB
cjfa-35356	45	6	that	that	SCONJ
cjfa-35356	45	7	audit	audit	NOUN
cjfa-35356	45	8	fee	fee	NOUN
cjfa-35356	45	9	or	or	CCONJ
cjfa-35356	45	10	compensation	compensation	NOUN
cjfa-35356	45	11	is	be	AUX
cjfa-35356	45	12	driven	drive	VERB
cjfa-35356	45	13	by	by	ADP
cjfa-35356	45	14	the	the	DET
cjfa-35356	45	15	scope	scope	NOUN
cjfa-35356	45	16	of	of	ADP
cjfa-35356	45	17	rendered	render	VERB
cjfa-35356	45	18	as	as	ADV
cjfa-35356	45	19	well	well	ADV
cjfa-35356	45	20	as	as	ADP
cjfa-35356	45	21	resources	resource	NOUN
cjfa-35356	45	22	expended	expend	VERB
cjfa-35356	45	23	and	and	CCONJ
cjfa-35356	45	24	the	the	DET
cjfa-35356	45	25	expected	expect	VERB
cjfa-35356	45	26	future	future	ADJ
cjfa-35356	45	27	loss	loss	NOUN
cjfa-35356	45	28	arising	arise	VERB
cjfa-35356	45	29	from	from	ADP
cjfa-35356	45	30	the	the	DET
cjfa-35356	45	31	audit	audit	NOUN
cjfa-35356	45	32	assignment	assignment	NOUN
cjfa-35356	45	33	engagements	engagement	NOUN
cjfa-35356	45	34	which	which	PRON
cjfa-35356	45	35	are	be	AUX
cjfa-35356	45	36	not	not	PART
cjfa-35356	45	37	limited	limit	VERB
cjfa-35356	45	38	to	to	ADP
cjfa-35356	45	39	litigation	litigation	NOUN
cjfa-35356	45	40	losses	loss	NOUN
cjfa-35356	45	41	and	and	CCONJ
cjfa-35356	45	42	government	government	NOUN
cjfa-35356	45	43	penalties	penalty	NOUN
cjfa-35356	45	44	.	.	PUNCT
cjfa-35356	46	1	perhaps	perhaps	ADV
cjfa-35356	46	2	,	,	PUNCT
cjfa-35356	46	3	one	one	PRON
cjfa-35356	46	4	can	can	AUX
cjfa-35356	46	5	say	say	VERB
cjfa-35356	46	6	that	that	DET
cjfa-35356	46	7	audit	audit	NOUN
cjfa-35356	46	8	fee	fee	NOUN
cjfa-35356	46	9	is	be	AUX
cjfa-35356	46	10	a	a	DET
cjfa-35356	46	11	function	function	NOUN
cjfa-35356	46	12	of	of	ADP
cjfa-35356	46	13	cost	cost	NOUN
cjfa-35356	46	14	incurred	incur	VERB
cjfa-35356	46	15	in	in	ADP
cjfa-35356	46	16	performing	perform	VERB
cjfa-35356	46	17	an	an	DET
cjfa-35356	46	18	audit	audit	NOUN
cjfa-35356	46	19	assignment	assignment	NOUN
cjfa-35356	46	20	.	.	PUNCT
cjfa-35356	47	1	mamud	mamud	NOUN
cjfa-35356	47	2	(	(	PUNCT
cjfa-35356	47	3	2017	2017	NUM
cjfa-35356	47	4	)	)	PUNCT
cjfa-35356	47	5	posits	posit	NOUN
cjfa-35356	47	6	that	that	PRON
cjfa-35356	47	7	audit	audit	NOUN
cjfa-35356	47	8	fee	fee	NOUN
cjfa-35356	47	9	is	be	AUX
cjfa-35356	47	10	the	the	DET
cjfa-35356	47	11	amount	amount	NOUN
cjfa-35356	47	12	received	receive	VERB
cjfa-35356	47	13	by	by	ADP
cjfa-35356	47	14	an	an	DET
cjfa-35356	47	15	auditor	auditor	NOUN
cjfa-35356	47	16	for	for	ADP
cjfa-35356	47	17	the	the	DET
cjfa-35356	47	18	purpose	purpose	NOUN
cjfa-35356	47	19	of	of	ADP
cjfa-35356	47	20	reporting	report	VERB
cjfa-35356	47	21	the	the	DET
cjfa-35356	47	22	true	true	ADJ
cjfa-35356	47	23	and	and	CCONJ
cjfa-35356	47	24	fair	fair	ADJ
cjfa-35356	47	25	state	state	NOUN
cjfa-35356	47	26	of	of	ADP
cjfa-35356	47	27	affairs	affair	NOUN
cjfa-35356	47	28	or	or	CCONJ
cjfa-35356	47	29	position	position	NOUN
cjfa-35356	47	30	of	of	ADP
cjfa-35356	47	31	the	the	DET
cjfa-35356	47	32	client	client	NOUN
cjfa-35356	47	33	’s	’s	PART
cjfa-35356	47	34	enterprise	enterprise	NOUN
cjfa-35356	47	35	in	in	ADP
cjfa-35356	47	36	relation	relation	NOUN
cjfa-35356	47	37	to	to	ADP
cjfa-35356	47	38	net	net	ADJ
cjfa-35356	47	39	income	income	NOUN
cjfa-35356	47	40	statement	statement	NOUN
cjfa-35356	47	41	.	.	PUNCT
cjfa-35356	48	1	audit	audit	NOUN
cjfa-35356	48	2	report	report	NOUN
cjfa-35356	48	3	lag	lag	VERB
cjfa-35356	48	4	and	and	CCONJ
cjfa-35356	48	5	audit	audit	VERB
cjfa-35356	48	6	quality	quality	NOUN
cjfa-35356	48	7	aremu	aremu	NOUN
cjfa-35356	48	8	(	(	PUNCT
cjfa-35356	48	9	2018	2018	NUM
cjfa-35356	48	10	)	)	PUNCT
cjfa-35356	48	11	opined	opine	VERB
cjfa-35356	48	12	that	that	SCONJ
cjfa-35356	48	13	audit	audit	NOUN
cjfa-35356	48	14	report	report	NOUN
cjfa-35356	48	15	lag	lag	NOUN
cjfa-35356	48	16	is	be	AUX
cjfa-35356	48	17	all	all	ADV
cjfa-35356	48	18	about	about	ADP
cjfa-35356	48	19	the	the	DET
cjfa-35356	48	20	number	number	NOUN
cjfa-35356	48	21	of	of	ADP
cjfa-35356	48	22	days	day	NOUN
cjfa-35356	48	23	from	from	ADP
cjfa-35356	48	24	fiscal	fiscal	ADJ
cjfa-35356	48	25	year	year	NOUN
cjfa-35356	48	26	end	end	NOUN
cjfa-35356	48	27	to	to	ADP
cjfa-35356	48	28	audit	audit	NOUN
cjfa-35356	48	29	report	report	NOUN
cjfa-35356	48	30	date	date	NOUN
cjfa-35356	48	31	which	which	PRON
cjfa-35356	48	32	has	have	VERB
cjfa-35356	48	33	the	the	DET
cjfa-35356	48	34	tendencies	tendency	NOUN
cjfa-35356	48	35	of	of	ADP
cjfa-35356	48	36	jeopardizing	jeopardize	VERB
cjfa-35356	48	37	the	the	DET
cjfa-35356	48	38	quality	quality	NOUN
cjfa-35356	48	39	of	of	ADP
cjfa-35356	48	40	audited	audit	VERB
cjfa-35356	48	41	reports	report	NOUN
cjfa-35356	48	42	by	by	ADP
cjfa-35356	48	43	not	not	PART
cjfa-35356	48	44	providing	provide	VERB
cjfa-35356	48	45	timely	timely	ADJ
cjfa-35356	48	46	information	information	NOUN
cjfa-35356	48	47	to	to	ADP
cjfa-35356	48	48	users	user	NOUN
cjfa-35356	48	49	of	of	ADP
cjfa-35356	48	50	financial	financial	ADJ
cjfa-35356	48	51	information	information	NOUN
cjfa-35356	48	52	such	such	ADJ
cjfa-35356	48	53	as	as	ADP
cjfa-35356	48	54	investors	investor	NOUN
cjfa-35356	48	55	.	.	PUNCT
cjfa-35356	49	1	ayinde	ayinde	PROPN
cjfa-35356	49	2	(	(	PUNCT
cjfa-35356	49	3	2019	2019	NUM
cjfa-35356	49	4	)	)	PUNCT
cjfa-35356	49	5	posits	posit	NOUN
cjfa-35356	49	6	that	that	PRON
cjfa-35356	49	7	delayed	delay	VERB
cjfa-35356	49	8	in	in	ADP
cjfa-35356	49	9	reportage	reportage	NOUN
cjfa-35356	49	10	of	of	ADP
cjfa-35356	49	11	fiscal	fiscal	ADJ
cjfa-35356	49	12	year	year	NOUN
cjfa-35356	49	13	financial	financial	ADJ
cjfa-35356	49	14	activities	activity	NOUN
cjfa-35356	49	15	of	of	ADP
cjfa-35356	49	16	an	an	DET
cjfa-35356	49	17	entity	entity	NOUN
cjfa-35356	49	18	usually	usually	ADV
cjfa-35356	49	19	gives	give	VERB
cjfa-35356	49	20	room	room	NOUN
cjfa-35356	49	21	for	for	ADP
cjfa-35356	49	22	information	information	NOUN
cjfa-35356	49	23	asymmetry	asymmetry	NOUN
cjfa-35356	49	24	thereby	thereby	ADV
cjfa-35356	49	25	eroding	erode	VERB
cjfa-35356	49	26	intending	intend	VERB
cjfa-35356	49	27	investors	investor	NOUN
cjfa-35356	49	28	’	'	PUNCT
cjfa-35356	49	29	confidence	confidence	NOUN
cjfa-35356	49	30	.	.	PUNCT
cjfa-35356	50	1	audit	audit	NOUN
cjfa-35356	50	2	report	report	NOUN
cjfa-35356	50	3	lag	lag	VERB
cjfa-35356	50	4	induce	induce	VERB
cjfa-35356	50	5	the	the	DET
cjfa-35356	50	6	reaction	reaction	NOUN
cjfa-35356	50	7	of	of	ADP
cjfa-35356	50	8	users	user	NOUN
cjfa-35356	50	9	of	of	ADP
cjfa-35356	50	10	audited	audit	VERB
cjfa-35356	50	11	reports	report	NOUN
cjfa-35356	50	12	to	to	ADP
cjfa-35356	50	13	earnings	earning	NOUN
cjfa-35356	50	14	an	an	DET
cjfa-35356	50	15	efficacy	efficacy	NOUN
cjfa-35356	50	16	of	of	ADP
cjfa-35356	50	17	audit	audit	NOUN
cjfa-35356	50	18	fee	fee	NOUN
cjfa-35356	50	19	on	on	ADP
cjfa-35356	50	20	audit	audit	NOUN
cjfa-35356	50	21	quality	quality	NOUN
cjfa-35356	50	22	…	…	SYM
cjfa-35356	50	23	57	57	NUM
cjfa-35356	50	24	nouncement	nouncement	NOUN
cjfa-35356	50	25	therefore	therefore	ADV
cjfa-35356	50	26	an	an	DET
cjfa-35356	50	27	unnecessary	unnecessary	ADJ
cjfa-35356	50	28	reporting	reporting	NOUN
cjfa-35356	50	29	lag	lag	NOUN
cjfa-35356	50	30	are	be	AUX
cjfa-35356	50	31	usually	usually	ADV
cjfa-35356	50	32	a	a	DET
cjfa-35356	50	33	case	case	NOUN
cjfa-35356	50	34	of	of	ADP
cjfa-35356	50	35	poor	poor	ADJ
cjfa-35356	50	36	audit	audit	NOUN
cjfa-35356	50	37	quality	quality	NOUN
cjfa-35356	50	38	.	.	PUNCT
cjfa-35356	51	1	mandatory	mandatory	ADJ
cjfa-35356	51	2	auditor	auditor	NOUN
cjfa-35356	51	3	rotation	rotation	NOUN
cjfa-35356	51	4	and	and	CCONJ
cjfa-35356	51	5	audit	audit	NOUN
cjfa-35356	51	6	quality	quality	NOUN
cjfa-35356	51	7	olowookere	olowookere	ADV
cjfa-35356	51	8	and	and	CCONJ
cjfa-35356	51	9	adebiyi	adebiyi	NOUN
cjfa-35356	51	10	(	(	PUNCT
cjfa-35356	51	11	2013	2013	NUM
cjfa-35356	51	12	)	)	PUNCT
cjfa-35356	51	13	assert	assert	VERB
cjfa-35356	51	14	that	that	SCONJ
cjfa-35356	51	15	mandatory	mandatory	ADJ
cjfa-35356	51	16	auditor	auditor	NOUN
cjfa-35356	51	17	rotation	rotation	NOUN
cjfa-35356	51	18	prevents	prevent	VERB
cjfa-35356	51	19	the	the	DET
cjfa-35356	51	20	audit	audit	NOUN
cjfa-35356	51	21	firm	firm	NOUN
cjfa-35356	51	22	from	from	ADP
cjfa-35356	51	23	developing	develop	VERB
cjfa-35356	51	24	a	a	DET
cjfa-35356	51	25	close	close	ADJ
cjfa-35356	51	26	relationship	relationship	NOUN
cjfa-35356	51	27	with	with	ADP
cjfa-35356	51	28	the	the	DET
cjfa-35356	51	29	client	client	NOUN
cjfa-35356	51	30	which	which	PRON
cjfa-35356	51	31	makes	make	VERB
cjfa-35356	51	32	the	the	DET
cjfa-35356	51	33	audit	audit	NOUN
cjfa-35356	51	34	firm	firm	ADJ
cjfa-35356	51	35	to	to	PART
cjfa-35356	51	36	carry	carry	VERB
cjfa-35356	51	37	out	out	ADP
cjfa-35356	51	38	its	its	PRON
cjfa-35356	51	39	work	work	NOUN
cjfa-35356	51	40	without	without	ADP
cjfa-35356	51	41	compromising	compromise	VERB
cjfa-35356	51	42	the	the	DET
cjfa-35356	51	43	ethics	ethic	NOUN
cjfa-35356	51	44	standard	standard	NOUN
cjfa-35356	51	45	owing	owe	VERB
cjfa-35356	51	46	to	to	ADP
cjfa-35356	51	47	the	the	DET
cjfa-35356	51	48	fact	fact	NOUN
cjfa-35356	51	49	that	that	SCONJ
cjfa-35356	51	50	they	they	PRON
cjfa-35356	51	51	are	be	AUX
cjfa-35356	51	52	aware	aware	ADJ
cjfa-35356	51	53	that	that	SCONJ
cjfa-35356	51	54	they	they	PRON
cjfa-35356	51	55	have	have	VERB
cjfa-35356	51	56	a	a	DET
cjfa-35356	51	57	specific	specific	ADJ
cjfa-35356	51	58	timeframe	timeframe	NOUN
cjfa-35356	51	59	and	and	CCONJ
cjfa-35356	51	60	this	this	PRON
cjfa-35356	51	61	voraciously	voraciously	ADV
cjfa-35356	51	62	limit	limit	VERB
cjfa-35356	51	63	misrepresentation	misrepresentation	NOUN
cjfa-35356	51	64	of	of	ADP
cjfa-35356	51	65	fact	fact	NOUN
cjfa-35356	51	66	which	which	PRON
cjfa-35356	51	67	increase	increase	VERB
cjfa-35356	51	68	reporting	report	VERB
cjfa-35356	51	69	conservatism	conservatism	NOUN
cjfa-35356	51	70	.	.	PUNCT
cjfa-35356	52	1	in	in	ADP
cjfa-35356	52	2	the	the	DET
cjfa-35356	52	3	opinion	opinion	NOUN
cjfa-35356	52	4	of	of	ADP
cjfa-35356	52	5	olamide	olamide	PROPN
cjfa-35356	52	6	(	(	PUNCT
cjfa-35356	52	7	2018	2018	NUM
cjfa-35356	52	8	)	)	PUNCT
cjfa-35356	52	9	mandatory	mandatory	ADJ
cjfa-35356	52	10	auditor	auditor	NOUN
cjfa-35356	52	11	rotation	rotation	NOUN
cjfa-35356	52	12	have	have	VERB
cjfa-35356	52	13	the	the	DET
cjfa-35356	52	14	tendencies	tendency	NOUN
cjfa-35356	52	15	of	of	ADP
cjfa-35356	52	16	increasing	increase	VERB
cjfa-35356	52	17	the	the	DET
cjfa-35356	52	18	quality	quality	NOUN
cjfa-35356	52	19	of	of	ADP
cjfa-35356	52	20	audit	audit	NOUN
cjfa-35356	52	21	service	service	NOUN
cjfa-35356	52	22	rendered	render	VERB
cjfa-35356	52	23	by	by	ADP
cjfa-35356	52	24	an	an	DET
cjfa-35356	52	25	audit	audit	NOUN
cjfa-35356	52	26	firm	firm	NOUN
cjfa-35356	52	27	because	because	SCONJ
cjfa-35356	52	28	the	the	DET
cjfa-35356	52	29	audit	audit	NOUN
cjfa-35356	52	30	firm	firm	NOUN
cjfa-35356	52	31	would	would	AUX
cjfa-35356	52	32	attempt	attempt	VERB
cjfa-35356	52	33	to	to	PART
cjfa-35356	52	34	differentiate	differentiate	VERB
cjfa-35356	52	35	themselves	themselves	PRON
cjfa-35356	52	36	from	from	ADP
cjfa-35356	52	37	other	other	ADJ
cjfa-35356	52	38	firms	firm	NOUN
cjfa-35356	52	39	by	by	ADP
cjfa-35356	52	40	maintaining	maintain	VERB
cjfa-35356	52	41	ethical	ethical	ADJ
cjfa-35356	52	42	standard	standard	NOUN
cjfa-35356	52	43	in	in	ADP
cjfa-35356	52	44	the	the	DET
cjfa-35356	52	45	course	course	NOUN
cjfa-35356	52	46	of	of	ADP
cjfa-35356	52	47	service	service	NOUN
cjfa-35356	52	48	rendition	rendition	NOUN
cjfa-35356	52	49	,	,	PUNCT
cjfa-35356	52	50	this	this	PRON
cjfa-35356	52	51	will	will	AUX
cjfa-35356	52	52	equally	equally	ADV
cjfa-35356	52	53	give	give	VERB
cjfa-35356	52	54	room	room	NOUN
cjfa-35356	52	55	for	for	ADP
cjfa-35356	52	56	auditor	auditor	NOUN
cjfa-35356	52	57	independence	independence	NOUN
cjfa-35356	52	58	thereby	thereby	ADV
cjfa-35356	52	59	promoting	promote	VERB
cjfa-35356	52	60	audit	audit	NOUN
cjfa-35356	52	61	reportage	reportage	NOUN
cjfa-35356	52	62	quality	quality	NOUN
cjfa-35356	52	63	.	.	PUNCT
cjfa-35356	53	1	audit	audit	NOUN
cjfa-35356	53	2	firm	firm	ADJ
cjfa-35356	53	3	independence	independence	NOUN
cjfa-35356	53	4	and	and	CCONJ
cjfa-35356	53	5	audit	audit	NOUN
cjfa-35356	53	6	quality	quality	NOUN
cjfa-35356	53	7	iyoha	iyoha	NOUN
cjfa-35356	53	8	(	(	PUNCT
cjfa-35356	53	9	2015	2015	NUM
cjfa-35356	53	10	)	)	PUNCT
cjfa-35356	53	11	opines	opine	VERB
cjfa-35356	53	12	that	that	SCONJ
cjfa-35356	53	13	an	an	DET
cjfa-35356	53	14	auditor	auditor	NOUN
cjfa-35356	53	15	is	be	AUX
cjfa-35356	53	16	said	say	VERB
cjfa-35356	53	17	to	to	PART
cjfa-35356	53	18	enjoy	enjoy	VERB
cjfa-35356	53	19	independence	independence	NOUN
cjfa-35356	53	20	only	only	ADV
cjfa-35356	53	21	when	when	SCONJ
cjfa-35356	53	22	his	his	PRON
cjfa-35356	53	23	free	free	ADJ
cjfa-35356	53	24	from	from	ADP
cjfa-35356	53	25	any	any	DET
cjfa-35356	53	26	undue	undue	ADJ
cjfa-35356	53	27	influence	influence	NOUN
cjfa-35356	53	28	in	in	ADP
cjfa-35356	53	29	the	the	DET
cjfa-35356	53	30	course	course	NOUN
cjfa-35356	53	31	of	of	ADP
cjfa-35356	53	32	performing	perform	VERB
cjfa-35356	53	33	audit	audit	NOUN
cjfa-35356	53	34	assignment	assignment	NOUN
cjfa-35356	53	35	.	.	PUNCT
cjfa-35356	54	1	auditor	auditor	PROPN
cjfa-35356	54	2	’s	’s	PART
cjfa-35356	54	3	independence	independence	NOUN
cjfa-35356	54	4	is	be	AUX
cjfa-35356	54	5	said	say	VERB
cjfa-35356	54	6	to	to	PART
cjfa-35356	54	7	be	be	AUX
cjfa-35356	54	8	attain	attain	VERB
cjfa-35356	54	9	only	only	ADV
cjfa-35356	54	10	when	when	SCONJ
cjfa-35356	54	11	integrity	integrity	NOUN
cjfa-35356	54	12	is	be	AUX
cjfa-35356	54	13	maintain	maintain	VERB
cjfa-35356	54	14	and	and	CCONJ
cjfa-35356	54	15	the	the	DET
cjfa-35356	54	16	audit	audit	NOUN
cjfa-35356	54	17	assignment	assignment	NOUN
cjfa-35356	54	18	is	be	AUX
cjfa-35356	54	19	driven	drive	VERB
cjfa-35356	54	20	by	by	ADP
cjfa-35356	54	21	objectivity	objectivity	NOUN
cjfa-35356	54	22	.	.	PUNCT
cjfa-35356	55	1	iyoha	iyoha	PROPN
cjfa-35356	55	2	(	(	PUNCT
cjfa-35356	55	3	2015	2015	NUM
cjfa-35356	55	4	)	)	PUNCT
cjfa-35356	55	5	cited	cite	VERB
cjfa-35356	55	6	by	by	ADP
cjfa-35356	55	7	bolajoko	bolajoko	NOUN
cjfa-35356	55	8	(	(	PUNCT
cjfa-35356	55	9	2015	2015	NUM
cjfa-35356	55	10	)	)	PUNCT
cjfa-35356	55	11	views	view	VERB
cjfa-35356	55	12	auditor	auditor	NOUN
cjfa-35356	55	13	’s	’s	PART
cjfa-35356	55	14	integrity	integrity	NOUN
cjfa-35356	55	15	as	as	ADP
cjfa-35356	55	16	the	the	DET
cjfa-35356	55	17	aspect	aspect	NOUN
cjfa-35356	55	18	of	of	ADP
cjfa-35356	55	19	his	his	PRON
cjfa-35356	55	20	character	character	NOUN
cjfa-35356	55	21	rooted	root	VERB
cjfa-35356	55	22	in	in	ADP
cjfa-35356	55	23	his	his	PRON
cjfa-35356	55	24	conviction	conviction	NOUN
cjfa-35356	55	25	which	which	PRON
cjfa-35356	55	26	prevent	prevent	VERB
cjfa-35356	55	27	him	he	PRON
cjfa-35356	55	28	from	from	ADP
cjfa-35356	55	29	taking	take	VERB
cjfa-35356	55	30	a	a	DET
cjfa-35356	55	31	subjective	subjective	ADJ
cjfa-35356	55	32	position	position	NOUN
cjfa-35356	55	33	in	in	ADP
cjfa-35356	55	34	connection	connection	NOUN
cjfa-35356	55	35	with	with	ADP
cjfa-35356	55	36	audit	audit	NOUN
cjfa-35356	55	37	service	service	NOUN
cjfa-35356	55	38	rendition	rendition	NOUN
cjfa-35356	55	39	regarding	regard	VERB
cjfa-35356	55	40	the	the	DET
cjfa-35356	55	41	upholding	upholding	NOUN
cjfa-35356	55	42	of	of	ADP
cjfa-35356	55	43	professionalism	professionalism	NOUN
cjfa-35356	55	44	by	by	ADP
cjfa-35356	55	45	not	not	PART
cjfa-35356	55	46	taking	take	VERB
cjfa-35356	55	47	undue	undue	ADJ
cjfa-35356	55	48	advantage	advantage	NOUN
cjfa-35356	55	49	of	of	ADP
cjfa-35356	55	50	his	his	PRON
cjfa-35356	55	51	position	position	NOUN
cjfa-35356	55	52	to	to	PART
cjfa-35356	55	53	make	make	VERB
cjfa-35356	55	54	riches	rich	NOUN
cjfa-35356	55	55	.	.	PUNCT
cjfa-35356	56	1	auditors	auditor	NOUN
cjfa-35356	56	2	tenure	tenure	NOUN
cjfa-35356	56	3	and	and	CCONJ
cjfa-35356	56	4	audit	audit	NOUN
cjfa-35356	56	5	quality	quality	NOUN
cjfa-35356	56	6	sheu	sheu	NOUN
cjfa-35356	56	7	(	(	PUNCT
cjfa-35356	56	8	2018	2018	NUM
cjfa-35356	56	9	)	)	PUNCT
cjfa-35356	56	10	posits	posit	NOUN
cjfa-35356	56	11	that	that	SCONJ
cjfa-35356	56	12	the	the	DET
cjfa-35356	56	13	length	length	NOUN
cjfa-35356	56	14	of	of	ADP
cjfa-35356	56	15	an	an	DET
cjfa-35356	56	16	auditor	auditor	NOUN
cjfa-35356	56	17	usually	usually	ADV
cjfa-35356	56	18	induce	induce	VERB
cjfa-35356	56	19	the	the	DET
cjfa-35356	56	20	credibility	credibility	NOUN
cjfa-35356	56	21	of	of	ADP
cjfa-35356	56	22	an	an	DET
cjfa-35356	56	23	audited	audit	VERB
cjfa-35356	56	24	financial	financial	ADJ
cjfa-35356	56	25	statement	statement	NOUN
cjfa-35356	56	26	given	give	VERB
cjfa-35356	56	27	credence	credence	NOUN
cjfa-35356	56	28	to	to	ADP
cjfa-35356	56	29	the	the	DET
cjfa-35356	56	30	fact	fact	NOUN
cjfa-35356	56	31	that	that	SCONJ
cjfa-35356	56	32	the	the	DET
cjfa-35356	56	33	closeness	closeness	NOUN
cjfa-35356	56	34	to	to	ADP
cjfa-35356	56	35	client	client	NOUN
cjfa-35356	56	36	management	management	NOUN
cjfa-35356	56	37	can	can	AUX
cjfa-35356	56	38	be	be	AUX
cjfa-35356	56	39	seen	see	VERB
cjfa-35356	56	40	as	as	ADP
cjfa-35356	56	41	a	a	DET
cjfa-35356	56	42	condition	condition	NOUN
cjfa-35356	56	43	that	that	PRON
cjfa-35356	56	44	affects	affect	VERB
cjfa-35356	56	45	audit	audit	NOUN
cjfa-35356	56	46	quality	quality	NOUN
cjfa-35356	56	47	.	.	PUNCT
cjfa-35356	57	1	aremu	aremu	PROPN
cjfa-35356	57	2	(	(	PUNCT
cjfa-35356	57	3	2018	2018	NUM
cjfa-35356	57	4	)	)	PUNCT
cjfa-35356	57	5	stated	state	VERB
cjfa-35356	57	6	that	that	SCONJ
cjfa-35356	57	7	auditor	auditor	NOUN
cjfa-35356	57	8	may	may	AUX
cjfa-35356	57	9	not	not	PART
cjfa-35356	57	10	exhibit	exhibit	VERB
cjfa-35356	57	11	sufficient	sufficient	ADJ
cjfa-35356	57	12	professional	professional	ADJ
cjfa-35356	57	13	conduct	conduct	NOUN
cjfa-35356	57	14	while	while	SCONJ
cjfa-35356	57	15	performing	perform	VERB
cjfa-35356	57	16	audit	audit	NOUN
cjfa-35356	57	17	assignment	assignment	NOUN
cjfa-35356	57	18	once	once	ADV
cjfa-35356	57	19	that	that	PRON
cjfa-35356	57	20	is	be	AUX
cjfa-35356	57	21	a	a	DET
cjfa-35356	57	22	long	long	ADJ
cjfa-35356	57	23	-	-	PUNCT
cjfa-35356	57	24	term	term	NOUN
cjfa-35356	57	25	closeness	closeness	NOUN
cjfa-35356	57	26	between	between	ADP
cjfa-35356	57	27	the	the	DET
cjfa-35356	57	28	management	management	NOUN
cjfa-35356	57	29	and	and	CCONJ
cjfa-35356	57	30	the	the	DET
cjfa-35356	57	31	auditor	auditor	NOUN
cjfa-35356	57	32	which	which	PRON
cjfa-35356	57	33	will	will	AUX
cjfa-35356	57	34	adversely	adversely	ADV
cjfa-35356	57	35	induce	induce	VERB
cjfa-35356	57	36	the	the	DET
cjfa-35356	57	37	credibility	credibility	NOUN
cjfa-35356	57	38	daud	daud	PROPN
cjfa-35356	57	39	omotosho	omotosho	NOUN
cjfa-35356	57	40	saheed	sahee	VERB
cjfa-35356	57	41	,	,	PUNCT
cjfa-35356	57	42	ibrahim	ibrahim	PROPN
cjfa-35356	57	43	majeed	majeed	PROPN
cjfa-35356	57	44	ajibola	ajibola	PROPN
cjfa-35356	57	45	,	,	PUNCT
cjfa-35356	57	46	lukman	lukman	PROPN
cjfa-35356	57	47	adedoyin58	adedoyin58	VERB
cjfa-35356	57	48	of	of	ADP
cjfa-35356	57	49	the	the	DET
cjfa-35356	57	50	audit	audit	NOUN
cjfa-35356	57	51	assignment	assignment	NOUN
cjfa-35356	57	52	outcome	outcome	NOUN
cjfa-35356	57	53	.	.	PUNCT
cjfa-35356	58	1	contrarily	contrarily	ADV
cjfa-35356	58	2	,	,	PUNCT
cjfa-35356	58	3	ibrahim	ibrahim	PROPN
cjfa-35356	58	4	(	(	PUNCT
cjfa-35356	58	5	2019	2019	NUM
cjfa-35356	58	6	)	)	PUNCT
cjfa-35356	58	7	opined	opine	VERB
cjfa-35356	58	8	that	that	SCONJ
cjfa-35356	58	9	longterm	longterm	VERB
cjfa-35356	58	10	auditor	auditor	NOUN
cjfa-35356	58	11	-	-	PUNCT
cjfa-35356	58	12	client	client	NOUN
cjfa-35356	58	13	relationship	relationship	NOUN
cjfa-35356	58	14	usually	usually	ADV
cjfa-35356	58	15	resulted	result	VERB
cjfa-35356	58	16	to	to	ADP
cjfa-35356	58	17	more	more	ADJ
cjfa-35356	58	18	audit	audit	NOUN
cjfa-35356	58	19	reporting	report	VERB
cjfa-35356	58	20	success	success	NOUN
cjfa-35356	58	21	than	than	ADP
cjfa-35356	58	22	when	when	SCONJ
cjfa-35356	58	23	auditors	auditor	NOUN
cjfa-35356	58	24	had	have	AUX
cjfa-35356	58	25	served	serve	VERB
cjfa-35356	58	26	these	these	DET
cjfa-35356	58	27	clients	client	NOUN
cjfa-35356	58	28	for	for	ADP
cjfa-35356	58	29	shorter	short	ADJ
cjfa-35356	58	30	tenures	tenure	NOUN
cjfa-35356	58	31	.	.	PUNCT
cjfa-35356	59	1	this	this	PRON
cjfa-35356	59	2	suggests	suggest	VERB
cjfa-35356	59	3	that	that	SCONJ
cjfa-35356	59	4	the	the	DET
cjfa-35356	59	5	shorter	short	ADJ
cjfa-35356	59	6	the	the	PRON
cjfa-35356	59	7	lower	low	ADJ
cjfa-35356	59	8	the	the	DET
cjfa-35356	59	9	audit	audit	NOUN
cjfa-35356	59	10	quality	quality	NOUN
cjfa-35356	59	11	.	.	PUNCT
cjfa-35356	60	1	theoretical	theoretical	ADJ
cjfa-35356	60	2	underpinning	underpin	VERB
cjfa-35356	60	3	this	this	DET
cjfa-35356	60	4	study	study	NOUN
cjfa-35356	60	5	hinges	hinge	NOUN
cjfa-35356	60	6	on	on	ADP
cjfa-35356	60	7	the	the	DET
cjfa-35356	60	8	reviewed	review	VERB
cjfa-35356	60	9	of	of	ADP
cjfa-35356	60	10	both	both	CCONJ
cjfa-35356	60	11	the	the	DET
cjfa-35356	60	12	agency	agency	NOUN
cjfa-35356	60	13	and	and	CCONJ
cjfa-35356	60	14	the	the	DET
cjfa-35356	60	15	theory	theory	NOUN
cjfa-35356	60	16	of	of	ADP
cjfa-35356	60	17	inspired	inspire	VERB
cjfa-35356	60	18	confidence	confidence	NOUN
cjfa-35356	60	19	,	,	PUNCT
cjfa-35356	60	20	evidence	evidence	NOUN
cjfa-35356	60	21	from	from	ADP
cjfa-35356	60	22	the	the	DET
cjfa-35356	60	23	review	review	NOUN
cjfa-35356	60	24	of	of	ADP
cjfa-35356	60	25	the	the	DET
cjfa-35356	60	26	agency	agency	NOUN
cjfa-35356	60	27	theory	theory	NOUN
cjfa-35356	60	28	and	and	CCONJ
cjfa-35356	60	29	the	the	DET
cjfa-35356	60	30	theory	theory	NOUN
cjfa-35356	60	31	of	of	ADP
cjfa-35356	60	32	inspired	inspire	VERB
cjfa-35356	60	33	.	.	PUNCT
cjfa-35356	61	1	the	the	DET
cjfa-35356	61	2	former	former	ADJ
cjfa-35356	61	3	links	link	NOUN
cjfa-35356	61	4	shareholders	shareholder	NOUN
cjfa-35356	61	5	and	and	CCONJ
cjfa-35356	61	6	the	the	DET
cjfa-35356	61	7	management	management	NOUN
cjfa-35356	61	8	who	who	PRON
cjfa-35356	61	9	are	be	AUX
cjfa-35356	61	10	the	the	DET
cjfa-35356	61	11	providers	provider	NOUN
cjfa-35356	61	12	of	of	ADP
cjfa-35356	61	13	financial	financial	ADJ
cjfa-35356	61	14	statements	statement	NOUN
cjfa-35356	61	15	to	to	PART
cjfa-35356	61	16	be	be	AUX
cjfa-35356	61	17	audited	audit	VERB
cjfa-35356	61	18	by	by	ADP
cjfa-35356	61	19	audit	audit	NOUN
cjfa-35356	61	20	firms	firm	NOUN
cjfa-35356	61	21	and	and	CCONJ
cjfa-35356	61	22	the	the	DET
cjfa-35356	61	23	latter	latter	ADJ
cjfa-35356	61	24	anchored	anchor	VERB
cjfa-35356	61	25	managers	manager	NOUN
cjfa-35356	61	26	and	and	CCONJ
cjfa-35356	61	27	audit	audit	NOUN
cjfa-35356	61	28	firms	firm	NOUN
cjfa-35356	61	29	that	that	PRON
cjfa-35356	61	30	play	play	VERB
cjfa-35356	61	31	a	a	DET
cjfa-35356	61	32	prominent	prominent	ADJ
cjfa-35356	61	33	role	role	NOUN
cjfa-35356	61	34	in	in	ADP
cjfa-35356	61	35	ensuring	ensure	VERB
cjfa-35356	61	36	quality	quality	NOUN
cjfa-35356	61	37	of	of	ADP
cjfa-35356	61	38	financial	financial	ADJ
cjfa-35356	61	39	reporting	reporting	NOUN
cjfa-35356	61	40	.	.	PUNCT
cjfa-35356	62	1	in	in	ADP
cjfa-35356	62	2	the	the	DET
cjfa-35356	62	3	light	light	NOUN
cjfa-35356	62	4	of	of	ADP
cjfa-35356	62	5	the	the	DET
cjfa-35356	62	6	foregoing	foregoing	NOUN
cjfa-35356	62	7	the	the	DET
cjfa-35356	62	8	researcher	researcher	NOUN
cjfa-35356	62	9	deems	deem	VERB
cjfa-35356	62	10	it	it	PRON
cjfa-35356	62	11	fit	fit	VERB
cjfa-35356	62	12	to	to	PART
cjfa-35356	62	13	draw	draw	VERB
cjfa-35356	62	14	a	a	DET
cjfa-35356	62	15	line	line	NOUN
cjfa-35356	62	16	of	of	ADP
cjfa-35356	62	17	appropriateness	appropriateness	NOUN
cjfa-35356	62	18	for	for	ADP
cjfa-35356	62	19	the	the	DET
cjfa-35356	62	20	adoption	adoption	NOUN
cjfa-35356	62	21	of	of	ADP
cjfa-35356	62	22	agency	agency	NOUN
cjfa-35356	62	23	theory	theory	NOUN
cjfa-35356	62	24	for	for	ADP
cjfa-35356	62	25	this	this	DET
cjfa-35356	62	26	study	study	NOUN
cjfa-35356	62	27	because	because	SCONJ
cjfa-35356	62	28	it	it	PRON
cjfa-35356	62	29	has	have	VERB
cjfa-35356	62	30	a	a	DET
cjfa-35356	62	31	link	link	NOUN
cjfa-35356	62	32	with	with	ADP
cjfa-35356	62	33	the	the	DET
cjfa-35356	62	34	study	study	NOUN
cjfa-35356	62	35	specific	specific	ADJ
cjfa-35356	62	36	objectives	objective	NOUN
cjfa-35356	62	37	.	.	PUNCT
cjfa-35356	63	1	empirical	empirical	ADJ
cjfa-35356	63	2	review	review	NOUN
cjfa-35356	63	3	yuniarti	yuniarti	NOUN
cjfa-35356	63	4	(	(	PUNCT
cjfa-35356	63	5	2011	2011	NUM
cjfa-35356	63	6	)	)	PUNCT
cjfa-35356	63	7	empirically	empirically	ADV
cjfa-35356	63	8	investigate	investigate	VERB
cjfa-35356	63	9	the	the	DET
cjfa-35356	63	10	factors	factor	NOUN
cjfa-35356	63	11	that	that	PRON
cjfa-35356	63	12	affect	affect	VERB
cjfa-35356	63	13	audit	audit	NOUN
cjfa-35356	63	14	quality	quality	NOUN
cjfa-35356	63	15	of	of	ADP
cjfa-35356	63	16	24	24	NUM
cjfa-35356	63	17	listed	list	VERB
cjfa-35356	63	18	bandung	bandung	NOUN
cjfa-35356	63	19	firms	firm	NOUN
cjfa-35356	63	20	in	in	ADP
cjfa-35356	63	21	2009	2009	NUM
cjfa-35356	63	22	.	.	PUNCT
cjfa-35356	64	1	a	a	DET
cjfa-35356	64	2	secondary	secondary	ADJ
cjfa-35356	64	3	data	datum	NOUN
cjfa-35356	64	4	was	be	AUX
cjfa-35356	64	5	extracted	extract	VERB
cjfa-35356	64	6	from	from	ADP
cjfa-35356	64	7	annual	annual	ADJ
cjfa-35356	64	8	audited	audit	VERB
cjfa-35356	64	9	reports	report	NOUN
cjfa-35356	64	10	from	from	ADP
cjfa-35356	64	11	the	the	DET
cjfa-35356	64	12	population	population	NOUN
cjfa-35356	64	13	under	under	ADP
cjfa-35356	64	14	study	study	NOUN
cjfa-35356	64	15	.	.	PUNCT
cjfa-35356	65	1	based	base	VERB
cjfa-35356	65	2	on	on	ADP
cjfa-35356	65	3	the	the	DET
cjfa-35356	65	4	finding	finding	NOUN
cjfa-35356	65	5	from	from	ADP
cjfa-35356	65	6	the	the	DET
cjfa-35356	65	7	study	study	NOUN
cjfa-35356	65	8	it	it	PRON
cjfa-35356	65	9	was	be	AUX
cjfa-35356	65	10	reveal	reveal	VERB
cjfa-35356	65	11	that	that	SCONJ
cjfa-35356	65	12	higher	high	ADJ
cjfa-35356	65	13	audit	audit	NOUN
cjfa-35356	65	14	fees	fee	NOUN
cjfa-35356	65	15	increase	increase	VERB
cjfa-35356	65	16	and	and	CCONJ
cjfa-35356	65	17	improve	improve	VERB
cjfa-35356	65	18	audit	audit	NOUN
cjfa-35356	65	19	quality	quality	NOUN
cjfa-35356	65	20	due	due	ADP
cjfa-35356	65	21	to	to	ADP
cjfa-35356	65	22	auditor	auditor	NOUN
cjfa-35356	65	23	’s	’s	PART
cjfa-35356	65	24	effort	effort	NOUN
cjfa-35356	65	25	.	.	PUNCT
cjfa-35356	66	1	i.e	i.e	DET
cjfa-35356	66	2	audit	audit	NOUN
cjfa-35356	66	3	fees	fee	NOUN
cjfa-35356	66	4	has	have	VERB
cjfa-35356	66	5	a	a	DET
cjfa-35356	66	6	positive	positive	ADJ
cjfa-35356	66	7	significant	significant	ADJ
cjfa-35356	66	8	relationship	relationship	NOUN
cjfa-35356	66	9	with	with	ADP
cjfa-35356	66	10	audit	audit	NOUN
cjfa-35356	66	11	quality	quality	NOUN
cjfa-35356	66	12	of	of	ADP
cjfa-35356	66	13	the	the	DET
cjfa-35356	66	14	population	population	NOUN
cjfa-35356	66	15	under	under	ADP
cjfa-35356	66	16	study	study	NOUN
cjfa-35356	66	17	.	.	PUNCT
cjfa-35356	67	1	it	it	PRON
cjfa-35356	67	2	was	be	AUX
cjfa-35356	67	3	recommended	recommend	VERB
cjfa-35356	67	4	that	that	SCONJ
cjfa-35356	67	5	accounting	accounting	NOUN
cjfa-35356	67	6	firms	firm	NOUN
cjfa-35356	67	7	should	should	AUX
cjfa-35356	67	8	enhance	enhance	VERB
cjfa-35356	67	9	amount	amount	NOUN
cjfa-35356	67	10	of	of	ADP
cjfa-35356	67	11	audit	audit	NOUN
cjfa-35356	67	12	fees	fee	NOUN
cjfa-35356	67	13	considering	consider	VERB
cjfa-35356	67	14	it	it	PRON
cjfa-35356	67	15	effect	effect	NOUN
cjfa-35356	67	16	on	on	ADP
cjfa-35356	67	17	the	the	DET
cjfa-35356	67	18	overall	overall	ADJ
cjfa-35356	67	19	credibility	credibility	NOUN
cjfa-35356	67	20	of	of	ADP
cjfa-35356	67	21	audit	audit	NOUN
cjfa-35356	67	22	quality	quality	NOUN
cjfa-35356	67	23	.	.	PUNCT
cjfa-35356	68	1	oladipupo	oladipupo	NOUN
cjfa-35356	68	2	(	(	PUNCT
cjfa-35356	68	3	2011	2011	NUM
cjfa-35356	68	4	)	)	PUNCT
cjfa-35356	68	5	investigated	investigate	VERB
cjfa-35356	68	6	the	the	DET
cjfa-35356	68	7	impact	impact	NOUN
cjfa-35356	68	8	of	of	ADP
cjfa-35356	68	9	audit	audit	NOUN
cjfa-35356	68	10	lag	lag	VERB
cjfa-35356	68	11	on	on	ADP
cjfa-35356	68	12	financial	financial	ADJ
cjfa-35356	68	13	report	report	NOUN
cjfa-35356	68	14	quality	quality	NOUN
cjfa-35356	68	15	in	in	ADP
cjfa-35356	68	16	nigeria	nigeria	PROPN
cjfa-35356	68	17	.	.	PUNCT
cjfa-35356	69	1	he	he	PRON
cjfa-35356	69	2	selected	select	VERB
cjfa-35356	69	3	forty	forty	NUM
cjfa-35356	69	4	companies	company	NOUN
cjfa-35356	69	5	to	to	PART
cjfa-35356	69	6	serve	serve	VERB
cjfa-35356	69	7	a	a	DET
cjfa-35356	69	8	fair	fair	ADJ
cjfa-35356	69	9	representation	representation	NOUN
cjfa-35356	69	10	of	of	ADP
cjfa-35356	69	11	the	the	DET
cjfa-35356	69	12	population	population	NOUN
cjfa-35356	69	13	under	under	ADP
cjfa-35356	69	14	study	study	NOUN
cjfa-35356	69	15	.	.	PUNCT
cjfa-35356	70	1	he	he	PRON
cjfa-35356	70	2	employed	employ	VERB
cjfa-35356	70	3	both	both	CCONJ
cjfa-35356	70	4	univariate	univariate	ADJ
cjfa-35356	70	5	and	and	CCONJ
cjfa-35356	70	6	multivariate	multivariate	VERB
cjfa-35356	70	7	to	to	PART
cjfa-35356	70	8	performed	performed	VERB
cjfa-35356	70	9	his	his	PRON
cjfa-35356	70	10	analyses	analysis	NOUN
cjfa-35356	70	11	on	on	ADP
cjfa-35356	70	12	the	the	DET
cjfa-35356	70	13	collected	collect	VERB
cjfa-35356	70	14	data	datum	NOUN
cjfa-35356	70	15	in	in	ADP
cjfa-35356	70	16	a	a	DET
cjfa-35356	70	17	bid	bid	NOUN
cjfa-35356	70	18	to	to	PART
cjfa-35356	70	19	query	query	VERB
cjfa-35356	70	20	his	his	PRON
cjfa-35356	70	21	hypotheses	hypothesis	NOUN
cjfa-35356	70	22	statement	statement	NOUN
cjfa-35356	70	23	.	.	PUNCT
cjfa-35356	71	1	the	the	DET
cjfa-35356	71	2	study	study	NOUN
cjfa-35356	71	3	observed	observe	VERB
cjfa-35356	71	4	that	that	SCONJ
cjfa-35356	71	5	;	;	PUNCT
cjfa-35356	71	6	audit	audit	NOUN
cjfa-35356	71	7	delay	delay	NOUN
cjfa-35356	71	8	ranged	range	VERB
cjfa-35356	71	9	from	from	ADP
cjfa-35356	71	10	16	16	NUM
cjfa-35356	71	11	to	to	PART
cjfa-35356	71	12	284	284	NUM
cjfa-35356	71	13	days	day	NOUN
cjfa-35356	71	14	has	have	VERB
cjfa-35356	71	15	an	an	DET
cjfa-35356	71	16	impending	impending	ADJ
cjfa-35356	71	17	effect	effect	NOUN
cjfa-35356	71	18	on	on	ADP
cjfa-35356	71	19	the	the	DET
cjfa-35356	71	20	quality	quality	NOUN
cjfa-35356	71	21	of	of	ADP
cjfa-35356	71	22	financial	financial	ADJ
cjfa-35356	71	23	reports	report	NOUN
cjfa-35356	71	24	of	of	ADP
cjfa-35356	71	25	the	the	DET
cjfa-35356	71	26	population	population	NOUN
cjfa-35356	71	27	under	under	ADP
cjfa-35356	71	28	study	study	NOUN
cjfa-35356	71	29	.	.	PUNCT
cjfa-35356	72	1	it	it	PRON
cjfa-35356	72	2	was	be	AUX
cjfa-35356	72	3	recommended	recommend	VERB
cjfa-35356	72	4	that	that	SCONJ
cjfa-35356	72	5	audit	audit	NOUN
cjfa-35356	72	6	report	report	NOUN
cjfa-35356	72	7	delay	delay	NOUN
cjfa-35356	72	8	should	should	AUX
cjfa-35356	72	9	be	be	AUX
cjfa-35356	72	10	totally	totally	ADV
cjfa-35356	72	11	frown	frown	VERB
cjfa-35356	72	12	at	at	ADP
cjfa-35356	72	13	to	to	PART
cjfa-35356	72	14	enable	enable	VERB
cjfa-35356	72	15	users	user	NOUN
cjfa-35356	72	16	of	of	ADP
cjfa-35356	72	17	audited	audit	VERB
cjfa-35356	72	18	reports	report	NOUN
cjfa-35356	72	19	to	to	PART
cjfa-35356	72	20	have	have	VERB
cjfa-35356	72	21	access	access	NOUN
cjfa-35356	72	22	to	to	ADP
cjfa-35356	72	23	audited	audit	VERB
cjfa-35356	72	24	reports	report	NOUN
cjfa-35356	72	25	timely	timely	ADV
cjfa-35356	72	26	to	to	PART
cjfa-35356	72	27	limit	limit	VERB
cjfa-35356	72	28	the	the	DET
cjfa-35356	72	29	problem	problem	NOUN
cjfa-35356	72	30	of	of	ADP
cjfa-35356	72	31	asymmetric	asymmetric	ADJ
cjfa-35356	72	32	information	information	NOUN
cjfa-35356	72	33	.	.	PUNCT
cjfa-35356	73	1	efficacy	efficacy	NOUN
cjfa-35356	73	2	of	of	ADP
cjfa-35356	73	3	audit	audit	NOUN
cjfa-35356	73	4	fee	fee	NOUN
cjfa-35356	73	5	on	on	ADP
cjfa-35356	73	6	audit	audit	NOUN
cjfa-35356	73	7	quality	quality	NOUN
cjfa-35356	73	8	…	…	PUNCT
cjfa-35356	73	9	59	59	NUM
cjfa-35356	73	10	llaboya	llaboya	NOUN
cjfa-35356	73	11	and	and	CCONJ
cjfa-35356	73	12	ohiokha	ohiokha	ADJ
cjfa-35356	73	13	(	(	PUNCT
cjfa-35356	73	14	2014	2014	NUM
cjfa-35356	73	15	)	)	PUNCT
cjfa-35356	73	16	examines	examine	VERB
cjfa-35356	73	17	the	the	DET
cjfa-35356	73	18	impact	impact	NOUN
cjfa-35356	73	19	of	of	ADP
cjfa-35356	73	20	audit	audit	NOUN
cjfa-35356	73	21	firms	firm	NOUN
cjfa-35356	73	22	’	'	PUNCT
cjfa-35356	73	23	characteristics	characteristic	NOUN
cjfa-35356	73	24	on	on	ADP
cjfa-35356	73	25	audit	audit	NOUN
cjfa-35356	73	26	quality	quality	NOUN
cjfa-35356	73	27	.	.	PUNCT
cjfa-35356	74	1	the	the	DET
cjfa-35356	74	2	data	datum	NOUN
cjfa-35356	74	3	used	use	VERB
cjfa-35356	74	4	for	for	ADP
cjfa-35356	74	5	the	the	DET
cjfa-35356	74	6	study	study	NOUN
cjfa-35356	74	7	was	be	AUX
cjfa-35356	74	8	extracted	extract	VERB
cjfa-35356	74	9	from	from	ADP
cjfa-35356	74	10	the	the	DET
cjfa-35356	74	11	audited	audit	VERB
cjfa-35356	74	12	statement	statement	NOUN
cjfa-35356	74	13	of	of	ADP
cjfa-35356	74	14	the	the	DET
cjfa-35356	74	15	population	population	NOUN
cjfa-35356	74	16	under	under	ADP
cjfa-35356	74	17	study	study	NOUN
cjfa-35356	74	18	.	.	PUNCT
cjfa-35356	75	1	a	a	DET
cjfa-35356	75	2	gls	gls	PROPN
cjfa-35356	75	3	regression	regression	NOUN
cjfa-35356	75	4	model	model	NOUN
cjfa-35356	75	5	was	be	AUX
cjfa-35356	75	6	employed	employ	VERB
cjfa-35356	75	7	to	to	PART
cjfa-35356	75	8	establish	establish	VERB
cjfa-35356	75	9	the	the	DET
cjfa-35356	75	10	nature	nature	NOUN
cjfa-35356	75	11	of	of	ADP
cjfa-35356	75	12	relationship	relationship	NOUN
cjfa-35356	75	13	that	that	PRON
cjfa-35356	75	14	exists	exist	VERB
cjfa-35356	75	15	between	between	ADP
cjfa-35356	75	16	the	the	DET
cjfa-35356	75	17	dependent	dependent	ADJ
cjfa-35356	75	18	and	and	CCONJ
cjfa-35356	75	19	independent	independent	ADJ
cjfa-35356	75	20	variables	variable	NOUN
cjfa-35356	75	21	.	.	PUNCT
cjfa-35356	76	1	based	base	VERB
cjfa-35356	76	2	on	on	ADP
cjfa-35356	76	3	the	the	DET
cjfa-35356	76	4	study	study	NOUN
cjfa-35356	76	5	outcome	outcome	NOUN
cjfa-35356	76	6	it	it	PRON
cjfa-35356	76	7	was	be	AUX
cjfa-35356	76	8	revealed	reveal	VERB
cjfa-35356	76	9	that	that	SCONJ
cjfa-35356	76	10	a	a	DET
cjfa-35356	76	11	negative	negative	ADJ
cjfa-35356	76	12	relationship	relationship	NOUN
cjfa-35356	76	13	exists	exist	VERB
cjfa-35356	76	14	between	between	ADP
cjfa-35356	76	15	auditors	auditor	NOUN
cjfa-35356	76	16	’s	’s	PART
cjfa-35356	76	17	independence	independence	NOUN
cjfa-35356	76	18	,	,	PUNCT
cjfa-35356	76	19	audit	audit	NOUN
cjfa-35356	76	20	firm	firm	ADJ
cjfa-35356	76	21	size	size	NOUN
cjfa-35356	76	22	,	,	PUNCT
cjfa-35356	76	23	audit	audit	NOUN
cjfa-35356	76	24	tenure	tenure	NOUN
cjfa-35356	76	25	all	all	PRON
cjfa-35356	76	26	as	as	ADP
cjfa-35356	76	27	proxies	proxy	NOUN
cjfa-35356	76	28	for	for	ADP
cjfa-35356	76	29	the	the	DET
cjfa-35356	76	30	independent	independent	ADJ
cjfa-35356	76	31	variables	variable	NOUN
cjfa-35356	76	32	and	and	CCONJ
cjfa-35356	76	33	audit	audit	VERB
cjfa-35356	76	34	quality	quality	NOUN
cjfa-35356	76	35	being	be	AUX
cjfa-35356	76	36	the	the	DET
cjfa-35356	76	37	dependent	dependent	ADJ
cjfa-35356	76	38	variable	variable	NOUN
cjfa-35356	76	39	.	.	PUNCT
cjfa-35356	77	1	it	it	PRON
cjfa-35356	77	2	was	be	AUX
cjfa-35356	77	3	recommended	recommend	VERB
cjfa-35356	77	4	among	among	ADP
cjfa-35356	77	5	others	other	NOUN
cjfa-35356	77	6	that	that	PRON
cjfa-35356	77	7	to	to	PART
cjfa-35356	77	8	ensure	ensure	VERB
cjfa-35356	77	9	audit	audit	NOUN
cjfa-35356	77	10	quality	quality	NOUN
cjfa-35356	77	11	auditors	auditor	NOUN
cjfa-35356	77	12	must	must	AUX
cjfa-35356	77	13	enjoy	enjoy	VERB
cjfa-35356	77	14	independence	independence	NOUN
cjfa-35356	77	15	to	to	PART
cjfa-35356	77	16	ensure	ensure	VERB
cjfa-35356	77	17	professionalism	professionalism	NOUN
cjfa-35356	77	18	.	.	PUNCT
cjfa-35356	78	1	onaolapo	onaolapo	PROPN
cjfa-35356	78	2	,	,	PUNCT
cjfa-35356	78	3	ajulo	ajulo	NOUN
cjfa-35356	78	4	and	and	CCONJ
cjfa-35356	78	5	onifade	onifade	ADJ
cjfa-35356	78	6	(	(	PUNCT
cjfa-35356	78	7	2017	2017	NUM
cjfa-35356	78	8	)	)	PUNCT
cjfa-35356	78	9	evaluates	evaluate	VERB
cjfa-35356	78	10	the	the	DET
cjfa-35356	78	11	effect	effect	NOUN
cjfa-35356	78	12	of	of	ADP
cjfa-35356	78	13	audit	audit	NOUN
cjfa-35356	78	14	fees	fee	NOUN
cjfa-35356	78	15	on	on	ADP
cjfa-35356	78	16	audit	audit	NOUN
cjfa-35356	78	17	quality	quality	NOUN
cjfa-35356	78	18	listed	list	VERB
cjfa-35356	78	19	cement	cement	NOUN
cjfa-35356	78	20	companies	company	NOUN
cjfa-35356	78	21	on	on	ADP
cjfa-35356	78	22	the	the	DET
cjfa-35356	78	23	floor	floor	NOUN
cjfa-35356	78	24	of	of	ADP
cjfa-35356	78	25	the	the	DET
cjfa-35356	78	26	nigerian	nigerian	ADJ
cjfa-35356	78	27	stock	stock	NOUN
cjfa-35356	78	28	exchange	exchange	PROPN
cjfa-35356	78	29	.	.	PUNCT
cjfa-35356	79	1	specifically	specifically	ADV
cjfa-35356	79	2	,	,	PUNCT
cjfa-35356	79	3	the	the	DET
cjfa-35356	79	4	study	study	NOUN
cjfa-35356	79	5	examines	examine	VERB
cjfa-35356	79	6	the	the	DET
cjfa-35356	79	7	relationship	relationship	NOUN
cjfa-35356	79	8	between	between	ADP
cjfa-35356	79	9	audit	audit	NOUN
cjfa-35356	79	10	fee	fee	NOUN
cjfa-35356	79	11	,	,	PUNCT
cjfa-35356	79	12	audit	audit	NOUN
cjfa-35356	79	13	tenure	tenure	NOUN
cjfa-35356	79	14	,	,	PUNCT
cjfa-35356	79	15	client	client	NOUN
cjfa-35356	79	16	size	size	NOUN
cjfa-35356	79	17	,	,	PUNCT
cjfa-35356	79	18	leverage	leverage	NOUN
cjfa-35356	79	19	ratio	ratio	NOUN
cjfa-35356	79	20	and	and	CCONJ
cjfa-35356	79	21	audit	audit	NOUN
cjfa-35356	79	22	quality	quality	NOUN
cjfa-35356	79	23	.	.	PUNCT
cjfa-35356	80	1	ols	ol	NOUN
cjfa-35356	80	2	model	model	NOUN
cjfa-35356	80	3	was	be	AUX
cjfa-35356	80	4	used	use	VERB
cjfa-35356	80	5	to	to	PART
cjfa-35356	80	6	analyze	analyze	VERB
cjfa-35356	80	7	the	the	DET
cjfa-35356	80	8	relationship	relationship	NOUN
cjfa-35356	80	9	between	between	ADP
cjfa-35356	80	10	the	the	DET
cjfa-35356	80	11	independent	independent	ADJ
cjfa-35356	80	12	variables	variable	NOUN
cjfa-35356	80	13	and	and	CCONJ
cjfa-35356	80	14	the	the	DET
cjfa-35356	80	15	dependent	dependent	ADJ
cjfa-35356	80	16	variable	variable	NOUN
cjfa-35356	80	17	using	use	VERB
cjfa-35356	80	18	the	the	DET
cjfa-35356	80	19	secondary	secondary	ADJ
cjfa-35356	80	20	data	datum	NOUN
cjfa-35356	80	21	derived	derive	VERB
cjfa-35356	80	22	from	from	ADP
cjfa-35356	80	23	the	the	DET
cjfa-35356	80	24	audited	audit	VERB
cjfa-35356	80	25	reports	report	NOUN
cjfa-35356	80	26	of	of	ADP
cjfa-35356	80	27	the	the	DET
cjfa-35356	80	28	selected	select	VERB
cjfa-35356	80	29	companies	company	NOUN
cjfa-35356	80	30	for	for	ADP
cjfa-35356	80	31	a	a	DET
cjfa-35356	80	32	six	six	NUM
cjfa-35356	80	33	year	year	NOUN
cjfa-35356	80	34	period	period	NOUN
cjfa-35356	80	35	2010	2010	NUM
cjfa-35356	80	36	-	-	SYM
cjfa-35356	80	37	2015	2015	NUM
cjfa-35356	80	38	.	.	PUNCT
cjfa-35356	81	1	the	the	DET
cjfa-35356	81	2	study	study	NOUN
cjfa-35356	81	3	shows	show	VERB
cjfa-35356	81	4	that	that	SCONJ
cjfa-35356	81	5	audit	audit	NOUN
cjfa-35356	81	6	fee	fee	NOUN
cjfa-35356	81	7	,	,	PUNCT
cjfa-35356	81	8	audit	audit	NOUN
cjfa-35356	81	9	tenure	tenure	NOUN
cjfa-35356	81	10	,	,	PUNCT
cjfa-35356	81	11	client	client	NOUN
cjfa-35356	81	12	size	size	NOUN
cjfa-35356	81	13	and	and	CCONJ
cjfa-35356	81	14	leverage	leverage	NOUN
cjfa-35356	81	15	ratio	ratio	NOUN
cjfa-35356	81	16	are	be	AUX
cjfa-35356	81	17	jointly	jointly	ADV
cjfa-35356	81	18	significant	significant	ADJ
cjfa-35356	81	19	in	in	ADP
cjfa-35356	81	20	explaining	explain	VERB
cjfa-35356	81	21	audit	audit	NOUN
cjfa-35356	81	22	quality	quality	NOUN
cjfa-35356	81	23	given	give	VERB
cjfa-35356	81	24	credence	credence	NOUN
cjfa-35356	81	25	to	to	ADP
cjfa-35356	81	26	the	the	DET
cjfa-35356	81	27	model	model	NOUN
cjfa-35356	81	28	coefficient	coefficient	NOUN
cjfa-35356	81	29	of	of	ADP
cjfa-35356	81	30	(	(	PUNCT
cjfa-35356	81	31	r2	r2	PROPN
cjfa-35356	81	32	)	)	PUNCT
cjfa-35356	81	33	which	which	PRON
cjfa-35356	81	34	stood	stand	VERB
cjfa-35356	81	35	at	at	ADP
cjfa-35356	81	36	0.6006	0.6006	NUM
cjfa-35356	81	37	this	this	PRON
cjfa-35356	81	38	implies	imply	VERB
cjfa-35356	81	39	that	that	SCONJ
cjfa-35356	81	40	the	the	DET
cjfa-35356	81	41	independent	independent	ADJ
cjfa-35356	81	42	variables	variable	NOUN
cjfa-35356	81	43	can	can	AUX
cjfa-35356	81	44	explain	explain	VERB
cjfa-35356	81	45	about	about	ADV
cjfa-35356	81	46	60	60	NUM
cjfa-35356	81	47	%	%	NOUN
cjfa-35356	81	48	changes	change	NOUN
cjfa-35356	81	49	in	in	ADP
cjfa-35356	81	50	audit	audit	NOUN
cjfa-35356	81	51	quality	quality	NOUN
cjfa-35356	81	52	is	be	AUX
cjfa-35356	81	53	about	about	ADV
cjfa-35356	81	54	60	60	NUM
cjfa-35356	81	55	%	%	NOUN
cjfa-35356	81	56	.	.	PUNCT
cjfa-35356	82	1	it	it	PRON
cjfa-35356	82	2	was	be	AUX
cjfa-35356	82	3	recommended	recommend	VERB
cjfa-35356	82	4	that	that	SCONJ
cjfa-35356	82	5	government	government	NOUN
cjfa-35356	82	6	should	should	AUX
cjfa-35356	82	7	develop	develop	VERB
cjfa-35356	82	8	robust	robust	ADJ
cjfa-35356	82	9	policies	policy	NOUN
cjfa-35356	82	10	that	that	PRON
cjfa-35356	82	11	will	will	AUX
cjfa-35356	82	12	improve	improve	VERB
cjfa-35356	82	13	audit	audit	NOUN
cjfa-35356	82	14	quality	quality	NOUN
cjfa-35356	82	15	in	in	ADP
cjfa-35356	82	16	nigeria	nigeria	PROPN
cjfa-35356	82	17	.	.	PUNCT
cjfa-35356	83	1	adeniyi	adeniyi	ADV
cjfa-35356	83	2	(	(	PUNCT
cjfa-35356	83	3	2018	2018	NUM
cjfa-35356	83	4	)	)	PUNCT
cjfa-35356	83	5	examine	examine	VERB
cjfa-35356	83	6	the	the	DET
cjfa-35356	83	7	relationship	relationship	NOUN
cjfa-35356	83	8	between	between	ADP
cjfa-35356	83	9	the	the	DET
cjfa-35356	83	10	tenure	tenure	NOUN
cjfa-35356	83	11	of	of	ADP
cjfa-35356	83	12	auditor	auditor	NOUN
cjfa-35356	83	13	and	and	CCONJ
cjfa-35356	83	14	audit	audit	NOUN
cjfa-35356	83	15	quality	quality	NOUN
cjfa-35356	83	16	in	in	ADP
cjfa-35356	83	17	nigeria	nigeria	PROPN
cjfa-35356	83	18	.	.	PUNCT
cjfa-35356	84	1	findings	finding	NOUN
cjfa-35356	84	2	reveal	reveal	VERB
cjfa-35356	84	3	that	that	SCONJ
cjfa-35356	84	4	there	there	PRON
cjfa-35356	84	5	is	be	VERB
cjfa-35356	84	6	a	a	DET
cjfa-35356	84	7	negative	negative	ADJ
cjfa-35356	84	8	relationship	relationship	NOUN
cjfa-35356	84	9	between	between	ADP
cjfa-35356	84	10	auditor	auditor	NOUN
cjfa-35356	84	11	tenure	tenure	NOUN
cjfa-35356	84	12	and	and	CCONJ
cjfa-35356	84	13	audit	audit	NOUN
cjfa-35356	84	14	quality	quality	NOUN
cjfa-35356	84	15	though	though	SCONJ
cjfa-35356	84	16	the	the	DET
cjfa-35356	84	17	variable	variable	NOUN
cjfa-35356	84	18	was	be	AUX
cjfa-35356	84	19	not	not	PART
cjfa-35356	84	20	significant	significant	ADJ
cjfa-35356	84	21	.	.	PUNCT
cjfa-35356	85	1	it	it	PRON
cjfa-35356	85	2	is	be	AUX
cjfa-35356	85	3	therefore	therefore	ADV
cjfa-35356	85	4	in	in	ADP
cjfa-35356	85	5	cognizance	cognizance	NOUN
cjfa-35356	85	6	of	of	ADP
cjfa-35356	85	7	the	the	DET
cjfa-35356	85	8	foregoing	foregoing	NOUN
cjfa-35356	85	9	that	that	DET
cjfa-35356	85	10	study	study	NOUN
cjfa-35356	85	11	seek	seek	VERB
cjfa-35356	85	12	to	to	PART
cjfa-35356	85	13	examine	examine	VERB
cjfa-35356	85	14	the	the	DET
cjfa-35356	85	15	efficacy	efficacy	NOUN
cjfa-35356	85	16	of	of	ADP
cjfa-35356	85	17	audit	audit	NOUN
cjfa-35356	85	18	fee	fee	NOUN
cjfa-35356	85	19	on	on	ADP
cjfa-35356	85	20	audit	audit	NOUN
cjfa-35356	85	21	quality	quality	NOUN
cjfa-35356	85	22	of	of	ADP
cjfa-35356	85	23	the	the	DET
cjfa-35356	85	24	selected	select	VERB
cjfa-35356	85	25	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	85	26	firms	firm	NOUN
cjfa-35356	85	27	in	in	ADP
cjfa-35356	85	28	an	an	DET
cjfa-35356	85	29	attempt	attempt	NOUN
cjfa-35356	85	30	to	to	PART
cjfa-35356	85	31	bridge	bridge	VERB
cjfa-35356	85	32	the	the	DET
cjfa-35356	85	33	identified	identify	VERB
cjfa-35356	85	34	gap	gap	NOUN
cjfa-35356	85	35	.	.	PUNCT
cjfa-35356	86	1	the	the	DET
cjfa-35356	86	2	research	research	NOUN
cjfa-35356	86	3	methodology	methodology	NOUN
cjfa-35356	86	4	and	and	CCONJ
cjfa-35356	86	5	the	the	DET
cjfa-35356	86	6	course	course	NOUN
cjfa-35356	86	7	of	of	ADP
cjfa-35356	86	8	the	the	DET
cjfa-35356	86	9	research	research	NOUN
cjfa-35356	86	10	process	process	NOUN
cjfa-35356	86	11	research	research	NOUN
cjfa-35356	86	12	strategy	strategy	NOUN
cjfa-35356	86	13	the	the	DET
cjfa-35356	86	14	study	study	NOUN
cjfa-35356	86	15	employed	employ	VERB
cjfa-35356	86	16	descriptive	descriptive	ADJ
cjfa-35356	86	17	research	research	NOUN
cjfa-35356	86	18	design	design	NOUN
cjfa-35356	86	19	.	.	PUNCT
cjfa-35356	87	1	analysis	analysis	NOUN
cjfa-35356	87	2	was	be	AUX
cjfa-35356	87	3	based	base	VERB
cjfa-35356	87	4	on	on	ADP
cjfa-35356	87	5	available	available	ADJ
cjfa-35356	87	6	annual	annual	ADJ
cjfa-35356	87	7	secondary	secondary	ADJ
cjfa-35356	87	8	data	datum	NOUN
cjfa-35356	87	9	collected	collect	VERB
cjfa-35356	87	10	over	over	ADP
cjfa-35356	87	11	the	the	DET
cjfa-35356	87	12	study	study	NOUN
cjfa-35356	87	13	period	period	NOUN
cjfa-35356	87	14	(	(	PUNCT
cjfa-35356	87	15	2009	2009	NUM
cjfa-35356	87	16	-	-	SYM
cjfa-35356	87	17	2019	2019	NUM
cjfa-35356	87	18	)	)	PUNCT
cjfa-35356	87	19	.	.	PUNCT
cjfa-35356	88	1	the	the	DET
cjfa-35356	88	2	descriptive	descriptive	ADJ
cjfa-35356	88	3	research	research	NOUN
cjfa-35356	88	4	design	design	NOUN
cjfa-35356	88	5	enhanced	enhance	VERB
cjfa-35356	88	6	detailed	detailed	ADJ
cjfa-35356	88	7	analysis	analysis	NOUN
cjfa-35356	88	8	with	with	ADP
cjfa-35356	88	9	a	a	DET
cjfa-35356	88	10	view	view	NOUN
cjfa-35356	88	11	of	of	ADP
cjfa-35356	88	12	drawing	draw	VERB
cjfa-35356	88	13	inferences	inference	NOUN
cjfa-35356	88	14	in	in	ADP
cjfa-35356	88	15	logical	logical	ADJ
cjfa-35356	88	16	sequences	sequence	NOUN
cjfa-35356	88	17	.	.	PUNCT
cjfa-35356	89	1	however	however	ADV
cjfa-35356	89	2	,	,	PUNCT
cjfa-35356	89	3	the	the	DET
cjfa-35356	89	4	sample	sample	NOUN
cjfa-35356	89	5	size	size	NOUN
cjfa-35356	89	6	of	of	ADP
cjfa-35356	89	7	this	this	DET
cjfa-35356	89	8	study	study	NOUN
cjfa-35356	89	9	was	be	AUX
cjfa-35356	89	10	redaud	redaud	NOUN
cjfa-35356	89	11	omotosho	omotosho	NOUN
cjfa-35356	89	12	saheed	sahee	VERB
cjfa-35356	89	13	,	,	PUNCT
cjfa-35356	90	1	ibrahim	ibrahim	PROPN
cjfa-35356	90	2	majeed	majeed	PROPN
cjfa-35356	90	3	ajibola	ajibola	PROPN
cjfa-35356	90	4	,	,	PUNCT
cjfa-35356	90	5	lukman	lukman	PROPN
cjfa-35356	90	6	adedoyin60	adedoyin60	PROPN
cjfa-35356	90	7	stricted	stricte	VERB
cjfa-35356	90	8	to	to	ADP
cjfa-35356	90	9	the	the	DET
cjfa-35356	90	10	topmost	topmost	ADJ
cjfa-35356	90	11	ten	ten	NUM
cjfa-35356	90	12	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	90	13	companies	company	NOUN
cjfa-35356	90	14	listed	list	VERB
cjfa-35356	90	15	in	in	ADP
cjfa-35356	90	16	nigeria	nigeria	PROPN
cjfa-35356	90	17	stock	stock	PROPN
cjfa-35356	90	18	exchange	exchange	PROPN
cjfa-35356	90	19	as	as	ADP
cjfa-35356	90	20	at	at	ADP
cjfa-35356	90	21	december	december	PROPN
cjfa-35356	90	22	2019	2019	NUM
cjfa-35356	90	23	and	and	CCONJ
cjfa-35356	90	24	they	they	PRON
cjfa-35356	90	25	include	include	VERB
cjfa-35356	90	26	;	;	PUNCT
cjfa-35356	90	27	afrik	afrik	PROPN
cjfa-35356	90	28	pharmaceuticals	pharmaceuticals	PROPN
cjfa-35356	90	29	plc	plc	PROPN
cjfa-35356	90	30	,	,	PUNCT
cjfa-35356	90	31	evans	evans	PROPN
cjfa-35356	90	32	medical	medical	PROPN
cjfa-35356	90	33	plc	plc	PROPN
cjfa-35356	90	34	,	,	PUNCT
cjfa-35356	90	35	fidson	fidson	PROPN
cjfa-35356	90	36	healthcare	healthcare	PROPN
cjfa-35356	90	37	plc	plc	PROPN
cjfa-35356	90	38	,	,	PUNCT
cjfa-35356	90	39	glaxo	glaxo	PROPN
cjfa-35356	90	40	smithkline	smithkline	PROPN
cjfa-35356	90	41	consumer	consumer	PROPN
cjfa-35356	90	42	nigeria	nigeria	PROPN
cjfa-35356	90	43	plc	plc	PROPN
cjfa-35356	90	44	,	,	PUNCT
cjfa-35356	90	45	may	may	PROPN
cjfa-35356	90	46	&	&	CCONJ
cjfa-35356	90	47	baker	baker	PROPN
cjfa-35356	90	48	nigeria	nigeria	PROPN
cjfa-35356	90	49	plc	plc	PROPN
cjfa-35356	90	50	,	,	PUNCT
cjfa-35356	90	51	neimeth	neimeth	PROPN
cjfa-35356	90	52	international	international	ADJ
cjfa-35356	90	53	pharmac	pharmac	NOUN
cjfa-35356	90	54	euticals	eutical	NOUN
cjfa-35356	90	55	plc	plc	PROPN
cjfa-35356	90	56	,	,	PUNCT
cjfa-35356	90	57	nigeria	nigeria	PROPN
cjfa-35356	90	58	german	german	PROPN
cjfa-35356	90	59	chemicals	chemicals	PROPN
cjfa-35356	90	60	plc	plc	PROPN
cjfa-35356	90	61	,	,	PUNCT
cjfa-35356	90	62	pharmadeko	pharmadeko	PROPN
cjfa-35356	90	63	plc	plc	PROPN
cjfa-35356	90	64	to	to	PART
cjfa-35356	90	65	serve	serve	VERB
cjfa-35356	90	66	as	as	ADP
cjfa-35356	90	67	fair	fair	ADJ
cjfa-35356	90	68	representation	representation	NOUN
cjfa-35356	90	69	of	of	ADP
cjfa-35356	90	70	the	the	DET
cjfa-35356	90	71	population	population	NOUN
cjfa-35356	90	72	under	under	ADP
cjfa-35356	90	73	studied	study	VERB
cjfa-35356	90	74	.	.	PUNCT
cjfa-35356	91	1	model	model	NOUN
cjfa-35356	91	2	specification	specification	NOUN
cjfa-35356	91	3	this	this	DET
cjfa-35356	91	4	study	study	NOUN
cjfa-35356	91	5	was	be	AUX
cjfa-35356	91	6	modelled	model	VERB
cjfa-35356	91	7	according	accord	VERB
cjfa-35356	91	8	to	to	ADP
cjfa-35356	91	9	the	the	DET
cjfa-35356	91	10	accrual	accrual	ADJ
cjfa-35356	91	11	quality	quality	NOUN
cjfa-35356	91	12	model	model	NOUN
cjfa-35356	91	13	of	of	ADP
cjfa-35356	91	14	fuad	fuad	PROPN
cjfa-35356	91	15	(	(	PUNCT
cjfa-35356	91	16	2012	2012	NUM
cjfa-35356	91	17	)	)	PUNCT
cjfa-35356	91	18	which	which	PRON
cjfa-35356	91	19	was	be	AUX
cjfa-35356	91	20	modified	modify	VERB
cjfa-35356	91	21	by	by	ADP
cjfa-35356	91	22	bolajoko	bolajoko	NOUN
cjfa-35356	91	23	(	(	PUNCT
cjfa-35356	91	24	2015	2015	NUM
cjfa-35356	91	25	)	)	PUNCT
cjfa-35356	91	26	and	and	CCONJ
cjfa-35356	91	27	onaolapo	onaolapo	PROPN
cjfa-35356	91	28	,	,	PUNCT
cjfa-35356	91	29	ajulo	ajulo	NOUN
cjfa-35356	91	30	and	and	CCONJ
cjfa-35356	91	31	onifade	onifade	ADJ
cjfa-35356	91	32	(	(	PUNCT
cjfa-35356	91	33	2017	2017	NUM
cjfa-35356	91	34	)	)	PUNCT
cjfa-35356	91	35	but	but	CCONJ
cjfa-35356	91	36	specifically	specifically	ADV
cjfa-35356	91	37	,	,	PUNCT
cjfa-35356	91	38	this	this	DET
cjfa-35356	91	39	study	study	NOUN
cjfa-35356	91	40	adapted	adapt	VERB
cjfa-35356	91	41	the	the	DET
cjfa-35356	91	42	model	model	NOUN
cjfa-35356	91	43	of	of	ADP
cjfa-35356	91	44	onaolapo	onaolapo	PROPN
cjfa-35356	91	45	,	,	PUNCT
cjfa-35356	91	46	ajulo	ajulo	NOUN
cjfa-35356	91	47	and	and	CCONJ
cjfa-35356	91	48	onifade	onifade	ADJ
cjfa-35356	91	49	(	(	PUNCT
cjfa-35356	91	50	2017	2017	NUM
cjfa-35356	91	51	)	)	PUNCT
cjfa-35356	91	52	which	which	PRON
cjfa-35356	91	53	studied	study	VERB
cjfa-35356	91	54	the	the	DET
cjfa-35356	91	55	effect	effect	NOUN
cjfa-35356	91	56	of	of	ADP
cjfa-35356	91	57	audit	audit	NOUN
cjfa-35356	91	58	fees	fee	NOUN
cjfa-35356	91	59	on	on	ADP
cjfa-35356	91	60	audit	audit	NOUN
cjfa-35356	91	61	quality	quality	NOUN
cjfa-35356	91	62	a	a	DET
cjfa-35356	91	63	selected	select	VERB
cjfa-35356	91	64	cement	cement	NOUN
cjfa-35356	91	65	manufacturing	manufacturing	NOUN
cjfa-35356	91	66	companies	company	NOUN
cjfa-35356	91	67	in	in	ADP
cjfa-35356	91	68	nigeria	nigeria	PROPN
cjfa-35356	91	69	as	as	ADP
cjfa-35356	91	70	a	a	DET
cjfa-35356	91	71	sample	sample	NOUN
cjfa-35356	91	72	size	size	NOUN
cjfa-35356	91	73	.	.	PUNCT
cjfa-35356	92	1	onaolapo	onaolapo	PROPN
cjfa-35356	92	2	,	,	PUNCT
cjfa-35356	92	3	ajulo	ajulo	NOUN
cjfa-35356	92	4	and	and	CCONJ
cjfa-35356	92	5	onifade	onifade	ADJ
cjfa-35356	92	6	(	(	PUNCT
cjfa-35356	92	7	2017	2017	NUM
cjfa-35356	92	8	)	)	PUNCT
cjfa-35356	92	9	specified	specify	VERB
cjfa-35356	92	10	their	their	PRON
cjfa-35356	92	11	model	model	NOUN
cjfa-35356	92	12	as	as	ADP
cjfa-35356	92	13	:	:	PUNCT
cjfa-35356	92	14	audqual	audqual	ADJ
cjfa-35356	92	15	=	=	PUNCT
cjfa-35356	92	16	α	α	PROPN
cjfa-35356	92	17	+	+	CCONJ
cjfa-35356	92	18	β1audfee	β1audfee	NOUN
cjfa-35356	92	19	+	+	CCONJ
cjfa-35356	92	20	β2audten	β2audten	ADJ
cjfa-35356	92	21	+	+	CCONJ
cjfa-35356	92	22	β3cltsize	β3cltsize	NOUN
cjfa-35356	92	23	+	+	CCONJ
cjfa-35356	92	24	β4lev	β4lev	PUNCT
cjfa-35356	92	25	+	+	NUM
cjfa-35356	92	26	μ	μ	NUM
cjfa-35356	92	27	;	;	PUNCT
cjfa-35356	92	28	where	where	SCONJ
cjfa-35356	92	29	:	:	PUNCT
cjfa-35356	92	30	audqual	audqual	ADJ
cjfa-35356	92	31	=	=	PUNCT
cjfa-35356	92	32	audit	audit	NOUN
cjfa-35356	92	33	quality	quality	NOUN
cjfa-35356	92	34	,	,	PUNCT
cjfa-35356	92	35	audfee	audfee	NOUN
cjfa-35356	92	36	=	=	PUNCT
cjfa-35356	92	37	audit	audit	NOUN
cjfa-35356	92	38	fee	fee	NOUN
cjfa-35356	92	39	,	,	PUNCT
cjfa-35356	92	40	audten	audten	VERB
cjfa-35356	92	41	=	=	SYM
cjfa-35356	92	42	auditor	auditor	NOUN
cjfa-35356	92	43	’s	’s	PART
cjfa-35356	92	44	tenure	tenure	NOUN
cjfa-35356	92	45	,	,	PUNCT
cjfa-35356	92	46	cltsize	cltsize	NOUN
cjfa-35356	92	47	=	=	SYM
cjfa-35356	92	48	client	client	NOUN
cjfa-35356	92	49	size	size	NOUN
cjfa-35356	92	50	and	and	CCONJ
cjfa-35356	92	51	lev	lev	NOUN
cjfa-35356	92	52	=	=	PUNCT
cjfa-35356	92	53	leverage	leverage	NOUN
cjfa-35356	92	54	in	in	ADP
cjfa-35356	92	55	a	a	DET
cjfa-35356	92	56	bid	bid	NOUN
cjfa-35356	92	57	to	to	PART
cjfa-35356	92	58	test	test	VERB
cjfa-35356	92	59	for	for	ADP
cjfa-35356	92	60	the	the	DET
cjfa-35356	92	61	significance	significance	NOUN
cjfa-35356	92	62	of	of	ADP
cjfa-35356	92	63	the	the	DET
cjfa-35356	92	64	formulated	formulate	VERB
cjfa-35356	92	65	hypotheses	hypothesis	NOUN
cjfa-35356	92	66	,	,	PUNCT
cjfa-35356	92	67	the	the	DET
cjfa-35356	92	68	below	below	ADP
cjfa-35356	92	69	econometric	econometric	ADJ
cjfa-35356	92	70	models	model	NOUN
cjfa-35356	92	71	was	be	AUX
cjfa-35356	92	72	formulated	formulate	VERB
cjfa-35356	92	73	to	to	PART
cjfa-35356	92	74	suit	suit	VERB
cjfa-35356	92	75	the	the	DET
cjfa-35356	92	76	specific	specific	ADJ
cjfa-35356	92	77	objectives	objective	NOUN
cjfa-35356	92	78	of	of	ADP
cjfa-35356	92	79	this	this	DET
cjfa-35356	92	80	study	study	NOUN
cjfa-35356	92	81	.	.	PUNCT
cjfa-35356	93	1	auqi	auqi	PROPN
cjfa-35356	93	2	,	,	PUNCT
cjfa-35356	93	3	t	t	PROPN
cjfa-35356	93	4	 	 	SPACE
cjfa-35356	93	5	=	=	NOUN
cjfa-35356	93	6	 	 	SPACE
cjfa-35356	93	7	afi	afi	PROPN
cjfa-35356	93	8	,	,	PUNCT
cjfa-35356	93	9	t	t	PROPN
cjfa-35356	93	10	+	+	NUM
cjfa-35356	93	11	arli	arli	NOUN
cjfa-35356	93	12	,	,	PUNCT
cjfa-35356	93	13	t	t	PROPN
cjfa-35356	93	14	+	+	CCONJ
cjfa-35356	93	15	mari	mari	PROPN
cjfa-35356	93	16	,	,	PUNCT
cjfa-35356	93	17	t	t	NOUN
cjfa-35356	93	18	+	+	CCONJ
cjfa-35356	93	19	afii	afii	ADJ
cjfa-35356	93	20	,	,	PUNCT
cjfa-35356	93	21	t	t	PROPN
cjfa-35356	93	22	+	+	CCONJ
cjfa-35356	93	23	ati	ati	NOUN
cjfa-35356	93	24	,	,	PUNCT
cjfa-35356	93	25	t	t	PROPN
cjfa-35356	93	26	(	(	PUNCT
cjfa-35356	93	27	1	1	NUM
cjfa-35356	93	28	)	)	PUNCT
cjfa-35356	93	29	where	where	SCONJ
cjfa-35356	93	30	:	:	PUNCT
cjfa-35356	93	31	auqi	auqi	PROPN
cjfa-35356	93	32	,	,	PUNCT
cjfa-35356	93	33	t	t	NOUN
cjfa-35356	93	34	=	=	PUNCT
cjfa-35356	93	35	audit	audit	NOUN
cjfa-35356	93	36	quality	quality	NOUN
cjfa-35356	93	37	of	of	ADP
cjfa-35356	93	38	the	the	DET
cjfa-35356	93	39	selected	select	VERB
cjfa-35356	93	40	firms	firm	NOUN
cjfa-35356	93	41	in	in	ADP
cjfa-35356	93	42	year	year	NOUN
cjfa-35356	93	43	t	t	PROPN
cjfa-35356	93	44	afi	afi	PROPN
cjfa-35356	93	45	,	,	PUNCT
cjfa-35356	93	46	t	t	NOUN
cjfa-35356	93	47	=	=	PUNCT
cjfa-35356	93	48	audit	audit	NOUN
cjfa-35356	93	49	fee	fee	NOUN
cjfa-35356	93	50	of	of	ADP
cjfa-35356	93	51	the	the	DET
cjfa-35356	93	52	selected	select	VERB
cjfa-35356	93	53	firms	firm	NOUN
cjfa-35356	93	54	arlit	arlit	VERB
cjfa-35356	93	55	=	=	PUNCT
cjfa-35356	93	56	audit	audit	NOUN
cjfa-35356	93	57	report	report	NOUN
cjfa-35356	93	58	lag	lag	VERB
cjfa-35356	93	59	in	in	ADP
cjfa-35356	93	60	year	year	NOUN
cjfa-35356	93	61	t	t	PROPN
cjfa-35356	93	62	marit	marit	PROPN
cjfa-35356	93	63	=	=	PUNCT
cjfa-35356	93	64	mandatory	mandatory	ADJ
cjfa-35356	93	65	auditor	auditor	NOUN
cjfa-35356	93	66	rotation	rotation	NOUN
cjfa-35356	93	67	in	in	ADP
cjfa-35356	93	68	year	year	NOUN
cjfa-35356	93	69	t	t	PROPN
cjfa-35356	93	70	afiit	afiit	PROPN
cjfa-35356	93	71	=	=	SYM
cjfa-35356	93	72	audit	audit	NOUN
cjfa-35356	93	73	firm	firm	ADJ
cjfa-35356	93	74	independence	independence	NOUN
cjfa-35356	93	75	in	in	ADP
cjfa-35356	93	76	year	year	NOUN
cjfa-35356	93	77	t	t	NOUN
cjfa-35356	93	78	atit	atit	NOUN
cjfa-35356	93	79	=	=	SYM
cjfa-35356	93	80	auditor	auditor	NOUN
cjfa-35356	93	81	tenure	tenure	NOUN
cjfa-35356	93	82	in	in	ADP
cjfa-35356	93	83	year	year	NOUN
cjfa-35356	93	84	t	t	PROPN
cjfa-35356	93	85	the	the	DET
cjfa-35356	93	86	model	model	NOUN
cjfa-35356	93	87	to	to	PART
cjfa-35356	93	88	be	be	AUX
cjfa-35356	93	89	estimated	estimate	VERB
cjfa-35356	93	90	becomes	become	NOUN
cjfa-35356	93	91	:	:	PUNCT
cjfa-35356	93	92	auqi	auqi	PROPN
cjfa-35356	93	93	,	,	PUNCT
cjfa-35356	93	94	t	t	PROPN
cjfa-35356	93	95	 	 	SPACE
cjfa-35356	93	96	=	=	NOUN
cjfa-35356	93	97	 	 	SPACE
cjfa-35356	93	98	β0	β0	PROPN
cjfa-35356	93	99	+	+	CCONJ
cjfa-35356	93	100	β1audfi	β1audfi	PROPN
cjfa-35356	93	101	,	,	PUNCT
cjfa-35356	93	102	t	t	NOUN
cjfa-35356	93	103	+	+	CCONJ
cjfa-35356	93	104	β2arli	β2arli	PROPN
cjfa-35356	93	105	,	,	PUNCT
cjfa-35356	93	106	t	t	PROPN
cjfa-35356	93	107	+	+	CCONJ
cjfa-35356	93	108	β3mari	β3mari	PROPN
cjfa-35356	93	109	,	,	PUNCT
cjfa-35356	93	110	t	t	PROPN
cjfa-35356	93	111	+	+	CCONJ
cjfa-35356	93	112	β4	β4	PROPN
cjfa-35356	93	113	afii	afii	NOUN
cjfa-35356	93	114	,	,	PUNCT
cjfa-35356	93	115	t	t	PROPN
cjfa-35356	93	116	+	+	NUM
cjfa-35356	93	117	β5ati	β5ati	NUM
cjfa-35356	93	118	,	,	PUNCT
cjfa-35356	93	119	t	t	PROPN
cjfa-35356	93	120	+	+	CCONJ
cjfa-35356	93	121	μi	μi	PROPN
cjfa-35356	93	122	,	,	PUNCT
cjfa-35356	93	123	t	t	PROPN
cjfa-35356	93	124	(	(	PUNCT
cjfa-35356	93	125	2	2	NUM
cjfa-35356	93	126	)	)	PUNCT
cjfa-35356	93	127	β0	β0	NOUN
cjfa-35356	93	128	,	,	PUNCT
cjfa-35356	93	129	β1	β1	PROPN
cjfa-35356	93	130	,	,	PUNCT
cjfa-35356	93	131	β2	β2	NOUN
cjfa-35356	93	132	,	,	PUNCT
cjfa-35356	93	133	β3	β3	VERB
cjfa-35356	93	134	,	,	PUNCT
cjfa-35356	93	135	β4	β4	PROPN
cjfa-35356	93	136	and	and	CCONJ
cjfa-35356	93	137	β5	β5	ADJ
cjfa-35356	93	138	parameters	parameter	NOUN
cjfa-35356	93	139	of	of	ADP
cjfa-35356	93	140	estimation	estimation	NOUN
cjfa-35356	93	141	uit	uit	NOUN
cjfa-35356	93	142	=	=	PUNCT
cjfa-35356	93	143	the	the	DET
cjfa-35356	93	144	error	error	NOUN
cjfa-35356	93	145	term	term	NOUN
cjfa-35356	93	146	i	i	PRON
cjfa-35356	93	147	=	=	PUNCT
cjfa-35356	93	148	cross	cross	ADJ
cjfa-35356	93	149	-	-	ADJ
cjfa-35356	93	150	sectional	sectional	ADJ
cjfa-35356	93	151	variable	variable	ADJ
cjfa-35356	93	152	t	t	NOUN
cjfa-35356	93	153	=	=	PUNCT
cjfa-35356	93	154	time	time	NOUN
cjfa-35356	93	155	series	series	PROPN
cjfa-35356	93	156	variable	variable	ADJ
cjfa-35356	93	157	efficacy	efficacy	NOUN
cjfa-35356	93	158	of	of	ADP
cjfa-35356	93	159	audit	audit	NOUN
cjfa-35356	93	160	fee	fee	NOUN
cjfa-35356	93	161	on	on	ADP
cjfa-35356	93	162	audit	audit	NOUN
cjfa-35356	93	163	quality	quality	NOUN
cjfa-35356	93	164	…	…	SYM
cjfa-35356	93	165	61	61	NUM
cjfa-35356	93	166	panel	panel	NOUN
cjfa-35356	93	167	data	datum	NOUN
cjfa-35356	93	168	estimation	estimation	NOUN
cjfa-35356	93	169	technique	technique	NOUN
cjfa-35356	93	170	was	be	AUX
cjfa-35356	93	171	used	use	VERB
cjfa-35356	93	172	to	to	PART
cjfa-35356	93	173	investigate	investigate	VERB
cjfa-35356	93	174	the	the	DET
cjfa-35356	93	175	subject	subject	ADJ
cjfa-35356	93	176	matter	matter	NOUN
cjfa-35356	93	177	within	within	ADP
cjfa-35356	93	178	the	the	DET
cjfa-35356	93	179	period	period	NOUN
cjfa-35356	93	180	of	of	ADP
cjfa-35356	93	181	2009	2009	NUM
cjfa-35356	93	182	2019	2019	NUM
cjfa-35356	93	183	due	due	ADJ
cjfa-35356	93	184	largely	largely	ADV
cjfa-35356	93	185	to	to	ADP
cjfa-35356	93	186	the	the	DET
cjfa-35356	93	187	fact	fact	NOUN
cjfa-35356	93	188	that	that	SCONJ
cjfa-35356	93	189	it	it	PRON
cjfa-35356	93	190	takes	take	VERB
cjfa-35356	93	191	care	care	NOUN
cjfa-35356	93	192	of	of	ADP
cjfa-35356	93	193	heterogeneity	heterogeneity	NOUN
cjfa-35356	93	194	which	which	PRON
cjfa-35356	93	195	may	may	AUX
cjfa-35356	93	196	lead	lead	VERB
cjfa-35356	93	197	to	to	ADP
cjfa-35356	93	198	spurious	spurious	ADJ
cjfa-35356	93	199	regression	regression	NOUN
cjfa-35356	93	200	.	.	PUNCT
cjfa-35356	94	1	data	datum	NOUN
cjfa-35356	94	2	presentation	presentation	NOUN
cjfa-35356	94	3	,	,	PUNCT
cjfa-35356	94	4	interpretation	interpretation	NOUN
cjfa-35356	94	5	and	and	CCONJ
cjfa-35356	94	6	discussion	discussion	NOUN
cjfa-35356	94	7	of	of	ADP
cjfa-35356	94	8	findings	finding	NOUN
cjfa-35356	94	9	descriptive	descriptive	ADJ
cjfa-35356	94	10	statistics	statistic	NOUN
cjfa-35356	94	11	the	the	DET
cjfa-35356	94	12	table	table	NOUN
cjfa-35356	94	13	below	below	ADP
cjfa-35356	94	14	presents	present	VERB
cjfa-35356	94	15	the	the	DET
cjfa-35356	94	16	descriptive	descriptive	ADJ
cjfa-35356	94	17	statistics	statistic	NOUN
cjfa-35356	94	18	for	for	ADP
cjfa-35356	94	19	the	the	DET
cjfa-35356	94	20	dependent	dependent	ADJ
cjfa-35356	94	21	proxy	proxy	NOUN
cjfa-35356	94	22	as	as	ADP
cjfa-35356	94	23	audit	audit	NOUN
cjfa-35356	94	24	quality	quality	NOUN
cjfa-35356	94	25	and	and	CCONJ
cjfa-35356	94	26	explanatory	explanatory	ADJ
cjfa-35356	94	27	variables	variable	NOUN
cjfa-35356	94	28	of	of	ADP
cjfa-35356	94	29	selected	select	VERB
cjfa-35356	94	30	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	94	31	firms	firm	NOUN
cjfa-35356	94	32	.	.	PUNCT
cjfa-35356	95	1	the	the	DET
cjfa-35356	95	2	table	table	NOUN
cjfa-35356	95	3	present	present	ADJ
cjfa-35356	95	4	information	information	NOUN
cjfa-35356	95	5	on	on	ADP
cjfa-35356	95	6	the	the	DET
cjfa-35356	95	7	character	character	NOUN
cjfa-35356	95	8	that	that	SCONJ
cjfa-35356	95	9	the	the	DET
cjfa-35356	95	10	collected	collect	VERB
cjfa-35356	95	11	data	data	NOUN
cjfa-35356	95	12	exhibit	exhibit	VERB
cjfa-35356	95	13	.	.	PUNCT
cjfa-35356	96	1	table	table	NOUN
cjfa-35356	96	2	1	1	NUM
cjfa-35356	96	3	.	.	PUNCT
cjfa-35356	96	4	descriptive	descriptive	ADJ
cjfa-35356	96	5	statistics	statistic	NOUN
cjfa-35356	96	6	of	of	ADP
cjfa-35356	96	7	the	the	DET
cjfa-35356	96	8	variables	variable	NOUN
cjfa-35356	96	9	variables	variable	NOUN
cjfa-35356	96	10	obs	obs	PROPN
cjfa-35356	96	11	mean	mean	VERB
cjfa-35356	96	12	std	std	PROPN
cjfa-35356	96	13	.	.	PROPN
cjfa-35356	97	1	dev	dev	PROPN
cjfa-35356	97	2	.	.	PUNCT
cjfa-35356	98	1	min	min	PROPN
cjfa-35356	98	2	max	max	PROPN
cjfa-35356	98	3	aqt	aqt	PROPN
cjfa-35356	98	4	80	80	NUM
cjfa-35356	98	5	.0804	.0804	NOUN
cjfa-35356	98	6	.1087	.1087	PROPN
cjfa-35356	98	7	0.0251	0.0251	NUM
cjfa-35356	98	8	.6502	.6502	INTJ
cjfa-35356	98	9	af	af	PROPN
cjfa-35356	98	10	80	80	NUM
cjfa-35356	98	11	.0907	.0907	PROPN
cjfa-35356	98	12	.2064	.2064	PROPN
cjfa-35356	98	13	0.0423	0.0423	NUM
cjfa-35356	98	14	.8705	.8705	NOUN
cjfa-35356	98	15	arl	arl	PROPN
cjfa-35356	98	16	80	80	NUM
cjfa-35356	98	17	.0431	.0431	PROPN
cjfa-35356	98	18	.0342	.0342	NOUN
cjfa-35356	98	19	0.000	0.000	NUM
cjfa-35356	98	20	1.000	1.000	NUM
cjfa-35356	98	21	mar	mar	PROPN
cjfa-35356	98	22	80	80	NUM
cjfa-35356	99	1	.2105	.2105	PROPN
cjfa-35356	99	2	.1301	.1301	PROPN
cjfa-35356	99	3	0.000	0.000	NUM
cjfa-35356	99	4	1.000	1.000	NUM
cjfa-35356	99	5	afi	afi	PROPN
cjfa-35356	99	6	80	80	NUM
cjfa-35356	99	7	.0675	.0675	NOUN
cjfa-35356	99	8	.0274	.0274	ADP
cjfa-35356	99	9	0.000	0.000	NUM
cjfa-35356	99	10	1.000	1.000	NUM
cjfa-35356	99	11	at	at	ADP
cjfa-35356	99	12	80	80	NUM
cjfa-35356	99	13	.3342	.3342	NOUN
cjfa-35356	99	14	.3634	.3634	PROPN
cjfa-35356	99	15	0.000	0.000	NUM
cjfa-35356	100	1	1.000	1.000	NUM
cjfa-35356	100	2	s	s	NOUN
cjfa-35356	100	3	o	o	NOUN
cjfa-35356	100	4	u	u	NOUN
cjfa-35356	100	5	r	r	NOUN
cjfa-35356	100	6	c	c	NOUN
cjfa-35356	100	7	e	e	NOUN
cjfa-35356	100	8	:	:	PUNCT
cjfa-35356	100	9	researcher	researcher	NOUN
cjfa-35356	100	10	’s	’s	PART
cjfa-35356	100	11	computation	computation	NOUN
cjfa-35356	100	12	(	(	PUNCT
cjfa-35356	100	13	2020	2020	NUM
cjfa-35356	100	14	)	)	PUNCT
cjfa-35356	100	15	.	.	PUNCT
cjfa-35356	101	1	pairwise	pairwise	NOUN
cjfa-35356	101	2	correlation	correlation	NOUN
cjfa-35356	101	3	the	the	DET
cjfa-35356	101	4	table	table	NOUN
cjfa-35356	101	5	below	below	ADP
cjfa-35356	101	6	presents	present	VERB
cjfa-35356	101	7	the	the	DET
cjfa-35356	101	8	results	result	NOUN
cjfa-35356	101	9	of	of	ADP
cjfa-35356	101	10	correlations	correlation	NOUN
cjfa-35356	101	11	among	among	ADP
cjfa-35356	101	12	the	the	DET
cjfa-35356	101	13	variables	variable	NOUN
cjfa-35356	101	14	.	.	PUNCT
cjfa-35356	102	1	the	the	DET
cjfa-35356	102	2	logic	logic	NOUN
cjfa-35356	102	3	behind	behind	ADP
cjfa-35356	102	4	the	the	DET
cjfa-35356	102	5	assumption	assumption	NOUN
cjfa-35356	102	6	of	of	ADP
cjfa-35356	102	7	no	no	DET
cjfa-35356	102	8	multicollinearity	multicollinearity	NOUN
cjfa-35356	102	9	is	be	AUX
cjfa-35356	102	10	that	that	PRON
cjfa-35356	102	11	correlation	correlation	NOUN
cjfa-35356	102	12	coefficient	coefficient	NOUN
cjfa-35356	102	13	between	between	ADP
cjfa-35356	102	14	two	two	NUM
cjfa-35356	102	15	variables	variable	NOUN
cjfa-35356	102	16	is	be	AUX
cjfa-35356	102	17	must	must	AUX
cjfa-35356	102	18	not	not	PART
cjfa-35356	102	19	be	be	AUX
cjfa-35356	102	20	greater	great	ADJ
cjfa-35356	102	21	than	than	ADP
cjfa-35356	102	22	0.70	0.70	NUM
cjfa-35356	102	23	(	(	PUNCT
cjfa-35356	102	24	gujarati	gujarati	PROPN
cjfa-35356	102	25	,	,	PUNCT
cjfa-35356	102	26	2015	2015	NUM
cjfa-35356	102	27	)	)	PUNCT
cjfa-35356	102	28	.	.	PUNCT
cjfa-35356	103	1	thus	thus	ADV
cjfa-35356	103	2	,	,	PUNCT
cjfa-35356	103	3	evidence	evidence	NOUN
cjfa-35356	103	4	from	from	ADP
cjfa-35356	103	5	table	table	NOUN
cjfa-35356	103	6	reveal	reveal	NOUN
cjfa-35356	103	7	tha	tha	NOUN
cjfa-35356	103	8	all	all	DET
cjfa-35356	103	9	adopted	adopt	VERB
cjfa-35356	103	10	variables	variable	NOUN
cjfa-35356	103	11	were	be	AUX
cjfa-35356	103	12	not	not	PART
cjfa-35356	103	13	significantly	significantly	ADV
cjfa-35356	103	14	correlated	correlate	VERB
cjfa-35356	103	15	with	with	ADP
cjfa-35356	103	16	each	each	DET
cjfa-35356	103	17	other	other	ADJ
cjfa-35356	103	18	base	base	NOUN
cjfa-35356	103	19	on	on	ADP
cjfa-35356	103	20	the	the	DET
cjfa-35356	103	21	range	range	NOUN
cjfa-35356	103	22	value	value	NOUN
cjfa-35356	103	23	of	of	ADP
cjfa-35356	103	24	variables	variable	NOUN
cjfa-35356	103	25	correlation	correlation	NOUN
cjfa-35356	103	26	of	of	ADP
cjfa-35356	103	27	the	the	DET
cjfa-35356	103	28	lowest	low	ADJ
cjfa-35356	103	29	and	and	CCONJ
cjfa-35356	103	30	the	the	DET
cjfa-35356	103	31	highest	high	ADJ
cjfa-35356	103	32	correlation	correlation	NOUN
cjfa-35356	103	33	value	value	NOUN
cjfa-35356	103	34	suggesting	suggest	VERB
cjfa-35356	103	35	the	the	DET
cjfa-35356	103	36	absence	absence	NOUN
cjfa-35356	103	37	of	of	ADP
cjfa-35356	103	38	multi	multi	NOUN
cjfa-35356	103	39	-	-	NOUN
cjfa-35356	103	40	colinearity	colinearity	NOUN
cjfa-35356	103	41	among	among	ADP
cjfa-35356	103	42	the	the	DET
cjfa-35356	103	43	adopted	adopt	VERB
cjfa-35356	103	44	variables	variable	NOUN
cjfa-35356	103	45	for	for	ADP
cjfa-35356	103	46	this	this	DET
cjfa-35356	103	47	model	model	NOUN
cjfa-35356	103	48	.	.	PUNCT
cjfa-35356	104	1	daud	daud	PROPN
cjfa-35356	104	2	omotosho	omotosho	PROPN
cjfa-35356	104	3	saheed	sahee	VERB
cjfa-35356	104	4	,	,	PUNCT
cjfa-35356	104	5	ibrahim	ibrahim	PROPN
cjfa-35356	104	6	majeed	majeed	PROPN
cjfa-35356	104	7	ajibola	ajibola	PROPN
cjfa-35356	104	8	,	,	PUNCT
cjfa-35356	104	9	lukman	lukman	PROPN
cjfa-35356	104	10	adedoyin62	adedoyin62	NOUN
cjfa-35356	104	11	table	table	NOUN
cjfa-35356	105	1	2	2	NUM
cjfa-35356	105	2	.	.	X
cjfa-35356	105	3	pairwise	pairwise	NOUN
cjfa-35356	105	4	correlation	correlation	NOUN
cjfa-35356	105	5	var	var	NOUN
cjfa-35356	105	6	pbvvariable	pbvvariable	PROPN
cjfa-35356	105	7	aqt	aqt	PROPN
cjfa-35356	105	8	af	af	PROPN
cjfa-35356	105	9	arl	arl	PROPN
cjfa-35356	105	10	mar	mar	PROPN
cjfa-35356	105	11	afi	afi	PROPN
cjfa-35356	105	12	at	at	ADP
cjfa-35356	105	13	aqt	aqt	PROPN
cjfa-35356	105	14	1.0000	1.0000	NUM
cjfa-35356	105	15	af	af	PROPN
cjfa-35356	105	16	0.4216	0.4216	NUM
cjfa-35356	105	17	1.0000	1.0000	NUM
cjfa-35356	105	18	arl	arl	PROPN
cjfa-35356	105	19	-0.3402	-0.3402	PROPN
cjfa-35356	105	20	0.1256	0.1256	NUM
cjfa-35356	105	21	1.0000	1.0000	NUM
cjfa-35356	105	22	mar	mar	PROPN
cjfa-35356	105	23	-0.5312	-0.5312	PROPN
cjfa-35356	105	24	0.4217	0.4217	NUM
cjfa-35356	105	25	-0.2401	-0.2401	NOUN
cjfa-35356	105	26	1.0000	1.0000	NUM
cjfa-35356	105	27	afi	afi	PROPN
cjfa-35356	105	28	0.3201	0.3201	NUM
cjfa-35356	105	29	0.2613	0.2613	NUM
cjfa-35356	105	30	0.4746	0.4746	NUM
cjfa-35356	105	31	0.3481	0.3481	NUM
cjfa-35356	105	32	0.4323	0.4323	NUM
cjfa-35356	105	33	at	at	ADP
cjfa-35356	105	34	0.4210	0.4210	NUM
cjfa-35356	105	35	0.2034	0.2034	NUM
cjfa-35356	105	36	0.4215	0.4215	NUM
cjfa-35356	105	37	0.2004	0.2004	NUM
cjfa-35356	105	38	0.3014	0.3014	NUM
cjfa-35356	105	39	1.0000	1.0000	NUM
cjfa-35356	105	40	s	s	NOUN
cjfa-35356	105	41	o	o	NOUN
cjfa-35356	105	42	u	u	NOUN
cjfa-35356	105	43	r	r	NOUN
cjfa-35356	105	44	c	c	NOUN
cjfa-35356	105	45	e	e	NOUN
cjfa-35356	105	46	:	:	PUNCT
cjfa-35356	105	47	researcher	researcher	NOUN
cjfa-35356	105	48	’s	’s	PART
cjfa-35356	105	49	computation	computation	NOUN
cjfa-35356	105	50	(	(	PUNCT
cjfa-35356	105	51	2020	2020	NUM
cjfa-35356	105	52	)	)	PUNCT
cjfa-35356	105	53	.	.	PUNCT
cjfa-35356	106	1	regression	regression	VERB
cjfa-35356	106	2	analysis	analysis	NOUN
cjfa-35356	106	3	an	an	DET
cjfa-35356	106	4	hausman	hausman	ADJ
cjfa-35356	106	5	test	test	NOUN
cjfa-35356	106	6	was	be	AUX
cjfa-35356	106	7	firstly	firstly	ADV
cjfa-35356	106	8	conducted	conduct	VERB
cjfa-35356	106	9	to	to	PART
cjfa-35356	106	10	decide	decide	VERB
cjfa-35356	106	11	on	on	ADP
cjfa-35356	106	12	the	the	DET
cjfa-35356	106	13	best	good	ADJ
cjfa-35356	106	14	estimates	estimate	NOUN
cjfa-35356	106	15	between	between	ADP
cjfa-35356	106	16	random	random	ADJ
cjfa-35356	106	17	and	and	CCONJ
cjfa-35356	106	18	fixed	fix	VERB
cjfa-35356	106	19	effect	effect	NOUN
cjfa-35356	106	20	.	.	PUNCT
cjfa-35356	107	1	the	the	DET
cjfa-35356	107	2	result	result	NOUN
cjfa-35356	107	3	of	of	ADP
cjfa-35356	107	4	the	the	DET
cjfa-35356	107	5	hausman	hausman	PROPN
cjfa-35356	107	6	test	test	NOUN
cjfa-35356	107	7	reveals	reveal	VERB
cjfa-35356	107	8	chi2	chi2	NOUN
cjfa-35356	107	9	value	value	NOUN
cjfa-35356	107	10	of	of	ADP
cjfa-35356	107	11	7.55	7.55	NUM
cjfa-35356	107	12	with	with	ADP
cjfa-35356	107	13	0.1864	0.1864	NUM
cjfa-35356	107	14	probability	probability	NOUN
cjfa-35356	107	15	which	which	PRON
cjfa-35356	107	16	is	be	AUX
cjfa-35356	107	17	>	>	X
cjfa-35356	107	18	the	the	DET
cjfa-35356	107	19	0.0500	0.0500	NUM
cjfa-35356	107	20	significant	significant	ADJ
cjfa-35356	107	21	margin	margin	NOUN
cjfa-35356	107	22	.	.	PUNCT
cjfa-35356	108	1	this	this	PRON
cjfa-35356	108	2	implies	imply	VERB
cjfa-35356	108	3	that	that	SCONJ
cjfa-35356	108	4	the	the	DET
cjfa-35356	108	5	random	random	ADJ
cjfa-35356	108	6	effect	effect	NOUN
cjfa-35356	108	7	was	be	AUX
cjfa-35356	108	8	the	the	DET
cjfa-35356	108	9	best	good	ADJ
cjfa-35356	108	10	model	model	NOUN
cjfa-35356	108	11	to	to	PART
cjfa-35356	108	12	be	be	AUX
cjfa-35356	108	13	estimated	estimate	VERB
cjfa-35356	108	14	.	.	PUNCT
cjfa-35356	109	1	table	table	NOUN
cjfa-35356	109	2	2	2	NUM
cjfa-35356	109	3	.	.	PUNCT
cjfa-35356	109	4	hausman	hausman	PROPN
cjfa-35356	109	5	specification	specification	PROPN
cjfa-35356	109	6	test	test	NOUN
cjfa-35356	109	7	table	table	NOUN
cjfa-35356	109	8	2	2	NUM
cjfa-35356	109	9	.	.	PUNCT
cjfa-35356	109	10	hausman	hausman	PROPN
cjfa-35356	109	11	specification	specification	PROPN
cjfa-35356	109	12	test	test	NOUN
cjfa-35356	109	13	_	_	PUNCT
cjfa-35356	110	1	_	_	PUNCT
cjfa-35356	111	1	_	_	PUNCT
cjfa-35356	112	1	_	_	PUNCT
cjfa-35356	113	1	_	_	PUNCT
cjfa-35356	114	1	_	_	PUNCT
cjfa-35356	115	1	_	_	PUNCT
cjfa-35356	115	2	coefficients	coefficient	VERB
cjfa-35356	115	3	_	_	PUNCT
cjfa-35356	116	1	_	_	PUNCT
cjfa-35356	117	1	_	_	PUNCT
cjfa-35356	118	1	_	_	PUNCT
cjfa-35356	119	1	_	_	PUNCT
cjfa-35356	120	1	_	_	PUNCT
cjfa-35356	121	1	_	_	PUNCT
cjfa-35356	122	1	_	_	PUNCT
cjfa-35356	123	1	_	_	PUNCT
cjfa-35356	123	2	(	(	PUNCT
cjfa-35356	123	3	b	b	X
cjfa-35356	123	4	)	)	PUNCT
cjfa-35356	123	5	(	(	PUNCT
cjfa-35356	123	6	b	b	X
cjfa-35356	123	7	)	)	PUNCT
cjfa-35356	123	8	(	(	PUNCT
cjfa-35356	123	9	b	b	X
cjfa-35356	123	10	-	-	PUNCT
cjfa-35356	123	11	b	b	NOUN
cjfa-35356	123	12	)	)	PUNCT
cjfa-35356	123	13	sqrt(diag(v_b	sqrt(diag(v_b	PROPN
cjfa-35356	123	14	-	-	PUNCT
cjfa-35356	123	15	v_b	v_b	NUM
cjfa-35356	123	16	)	)	PUNCT
cjfa-35356	123	17	)	)	PUNCT
cjfa-35356	123	18	fixed	fix	VERB
cjfa-35356	123	19	random	random	ADJ
cjfa-35356	123	20	difference	difference	NOUN
cjfa-35356	123	21	s.e	s.e	PROPN
cjfa-35356	123	22	.	.	PROPN
cjfa-35356	123	23	af	af	PROPN
cjfa-35356	123	24	.0152	.0152	PROPN
cjfa-35356	124	1	.1040	.1040	NOUN
cjfa-35356	124	2	.0177	.0177	PROPN
cjfa-35356	124	3	.0105	.0105	NOUN
cjfa-35356	124	4	arl	arl	PROPN
cjfa-35356	124	5	-.1316	-.1316	PUNCT
cjfa-35356	124	6	-.1350	-.1350	PROPN
cjfa-35356	124	7	-.0641	-.0641	PUNCT
cjfa-35356	124	8	.3103	.3103	PROPN
cjfa-35356	125	1	mar	mar	PROPN
cjfa-35356	125	2	.1243	.1243	PROPN
cjfa-35356	125	3	-.0514	-.0514	SYM
cjfa-35356	125	4	-.0042	-.0042	PUNCT
cjfa-35356	126	1	.0027	.0027	PROPN
cjfa-35356	126	2	afi	afi	PROPN
cjfa-35356	126	3	.0212	.0212	PROPN
cjfa-35356	126	4	.0062	.0062	PROPN
cjfa-35356	127	1	.0077	.0077	PROPN
cjfa-35356	127	2	.0310	.0310	VERB
cjfa-35356	128	1	at	at	ADP
cjfa-35356	128	2	.0511	.0511	PROPN
cjfa-35356	128	3	.0812	.0812	PROPN
cjfa-35356	128	4	.0140	.0140	PROPN
cjfa-35356	128	5	.0121	.0121	PROPN
cjfa-35356	128	6	test	test	NOUN
cjfa-35356	128	7	:	:	PUNCT
cjfa-35356	128	8	ho	ho	ADJ
cjfa-35356	128	9	:	:	PUNCT
cjfa-35356	128	10	difference	difference	NOUN
cjfa-35356	128	11	in	in	ADP
cjfa-35356	128	12	coefficients	coefficient	NOUN
cjfa-35356	128	13	not	not	PART
cjfa-35356	128	14	systematic	systematic	ADJ
cjfa-35356	128	15	chi2(6	chi2(6	NOUN
cjfa-35356	128	16	)	)	PUNCT
cjfa-35356	128	17	=	=	PROPN
cjfa-35356	128	18	7.55	7.55	NUM
cjfa-35356	128	19	prob	prob	NOUN
cjfa-35356	128	20	>	>	NOUN
cjfa-35356	128	21	chi2	chi2	PROPN
cjfa-35356	128	22	=	=	NOUN
cjfa-35356	128	23	0.1864	0.1864	NUM
cjfa-35356	128	24	source	source	NOUN
cjfa-35356	128	25	:	:	PUNCT
cjfa-35356	128	26	researcher	researcher	NOUN
cjfa-35356	128	27	’s	’s	PART
cjfa-35356	128	28	computation	computation	NOUN
cjfa-35356	128	29	(	(	PUNCT
cjfa-35356	128	30	2020	2020	NUM
cjfa-35356	128	31	)	)	PUNCT
cjfa-35356	128	32	.	.	PUNCT
cjfa-35356	129	1	the	the	DET
cjfa-35356	129	2	below	below	ADJ
cjfa-35356	129	3	result	result	NOUN
cjfa-35356	129	4	shows	show	VERB
cjfa-35356	129	5	that	that	SCONJ
cjfa-35356	129	6	the	the	DET
cjfa-35356	129	7	coefficient	coefficient	NOUN
cjfa-35356	129	8	of	of	ADP
cjfa-35356	129	9	r	r	NOUN
cjfa-35356	129	10	-	-	PUNCT
cjfa-35356	129	11	squared	square	VERB
cjfa-35356	129	12	has	have	VERB
cjfa-35356	129	13	a	a	DET
cjfa-35356	129	14	value	value	NOUN
cjfa-35356	129	15	of	of	ADP
cjfa-35356	129	16	0.7241	0.7241	NUM
cjfa-35356	129	17	implies	imply	VERB
cjfa-35356	129	18	that	that	SCONJ
cjfa-35356	129	19	independent	independent	ADJ
cjfa-35356	129	20	variables	variable	NOUN
cjfa-35356	129	21	surrogate	surrogate	ADJ
cjfa-35356	129	22	were	be	AUX
cjfa-35356	129	23	able	able	ADJ
cjfa-35356	129	24	to	to	PART
cjfa-35356	129	25	explain	explain	VERB
cjfa-35356	129	26	about	about	ADP
cjfa-35356	129	27	0.72	0.72	NUM
cjfa-35356	129	28	%	%	NOUN
cjfa-35356	129	29	of	of	ADP
cjfa-35356	129	30	change	change	NOUN
cjfa-35356	129	31	in	in	ADP
cjfa-35356	129	32	audit	audit	NOUN
cjfa-35356	129	33	quality	quality	NOUN
cjfa-35356	129	34	this	this	DET
cjfa-35356	129	35	posits	posit	NOUN
cjfa-35356	129	36	that	that	SCONJ
cjfa-35356	129	37	the	the	DET
cjfa-35356	129	38	explanatory	explanatory	ADJ
cjfa-35356	129	39	variables	variable	NOUN
cjfa-35356	129	40	constitute	constitute	VERB
cjfa-35356	129	41	72	72	NUM
cjfa-35356	129	42	%	%	NOUN
cjfa-35356	129	43	of	of	ADP
cjfa-35356	129	44	the	the	DET
cjfa-35356	129	45	elements	element	NOUN
cjfa-35356	129	46	that	that	PRON
cjfa-35356	129	47	predict	predict	VERB
cjfa-35356	129	48	the	the	DET
cjfa-35356	129	49	dependent	dependent	ADJ
cjfa-35356	129	50	variable	variable	NOUN
cjfa-35356	129	51	.	.	PUNCT
cjfa-35356	130	1	thus	thus	ADV
cjfa-35356	130	2	,	,	PUNCT
cjfa-35356	130	3	the	the	DET
cjfa-35356	130	4	stochastic	stochastic	ADJ
cjfa-35356	130	5	element	element	NOUN
cjfa-35356	130	6	in	in	ADP
cjfa-35356	130	7	the	the	DET
cjfa-35356	130	8	model	model	NOUN
cjfa-35356	130	9	constitute	constitute	VERB
cjfa-35356	130	10	about	about	ADV
cjfa-35356	130	11	28	28	NUM
cjfa-35356	130	12	%	%	NOUN
cjfa-35356	130	13	,	,	PUNCT
cjfa-35356	130	14	in	in	ADP
cjfa-35356	130	15	view	view	NOUN
cjfa-35356	130	16	of	of	ADP
cjfa-35356	130	17	this	this	DET
cjfa-35356	130	18	one	one	NOUN
cjfa-35356	130	19	could	could	AUX
cjfa-35356	130	20	draw	draw	VERB
cjfa-35356	130	21	a	a	DET
cjfa-35356	130	22	line	line	NOUN
cjfa-35356	130	23	of	of	ADP
cjfa-35356	130	24	conclusion	conclusion	NOUN
cjfa-35356	130	25	that	that	SCONJ
cjfa-35356	130	26	the	the	DET
cjfa-35356	130	27	model	model	NOUN
cjfa-35356	130	28	exhibit	exhibit	VERB
cjfa-35356	130	29	a	a	DET
cjfa-35356	130	30	strong	strong	ADJ
cjfa-35356	130	31	goodness	goodness	NOUN
cjfa-35356	130	32	of	of	ADP
cjfa-35356	130	33	fit	fit	PROPN
cjfa-35356	130	34	.	.	PUNCT
cjfa-35356	131	1	the	the	DET
cjfa-35356	131	2	f	f	PROPN
cjfa-35356	131	3	-	-	PUNCT
cjfa-35356	131	4	statistics	statistic	NOUN
cjfa-35356	131	5	was	be	AUX
cjfa-35356	131	6	statistically	statistically	ADV
cjfa-35356	131	7	significant	significant	ADJ
cjfa-35356	131	8	@1	@1	NOUN
cjfa-35356	131	9	%	%	NOUN
cjfa-35356	131	10	with	with	ADP
cjfa-35356	131	11	a	a	DET
cjfa-35356	131	12	probability	probability	NOUN
cjfa-35356	131	13	value	value	NOUN
cjfa-35356	131	14	of	of	ADP
cjfa-35356	131	15	0.0000	0.0000	NUM
cjfa-35356	131	16	which	which	PRON
cjfa-35356	131	17	implies	imply	VERB
cjfa-35356	131	18	that	that	SCONJ
cjfa-35356	131	19	all	all	DET
cjfa-35356	131	20	independent	independent	ADJ
cjfa-35356	131	21	variables	variable	NOUN
cjfa-35356	131	22	were	be	AUX
cjfa-35356	131	23	jointly	jointly	ADV
cjfa-35356	131	24	significant	significant	ADJ
cjfa-35356	131	25	in	in	ADP
cjfa-35356	131	26	explaining	explain	VERB
cjfa-35356	131	27	the	the	DET
cjfa-35356	131	28	dependent	dependent	ADJ
cjfa-35356	131	29	variable	variable	NOUN
cjfa-35356	131	30	..	..	PUNCT
cjfa-35356	132	1	the	the	DET
cjfa-35356	132	2	coefficients	coefficient	NOUN
cjfa-35356	132	3	of	of	ADP
cjfa-35356	132	4	the	the	DET
cjfa-35356	132	5	constant	constant	ADJ
cjfa-35356	132	6	(	(	PUNCT
cjfa-35356	132	7	c	c	NOUN
cjfa-35356	132	8	)	)	PUNCT
cjfa-35356	132	9	has	have	VERB
cjfa-35356	132	10	a	a	DET
cjfa-35356	132	11	value	value	NOUN
cjfa-35356	132	12	of	of	ADP
cjfa-35356	132	13	.	.	PROPN
cjfa-35356	132	14	0528	0528	NUM
cjfa-35356	132	15	.	.	PUNCT
cjfa-35356	133	1	this	this	PRON
cjfa-35356	133	2	suggests	suggest	VERB
cjfa-35356	133	3	that	that	SCONJ
cjfa-35356	133	4	if	if	SCONJ
cjfa-35356	133	5	all	all	DET
cjfa-35356	133	6	the	the	DET
cjfa-35356	133	7	explanatory	explanatory	ADJ
cjfa-35356	133	8	variables	variable	NOUN
cjfa-35356	133	9	are	be	AUX
cjfa-35356	133	10	held	hold	VERB
cjfa-35356	133	11	constant	constant	ADJ
cjfa-35356	133	12	,	,	PUNCT
cjfa-35356	133	13	the	the	DET
cjfa-35356	133	14	explained	explain	VERB
cjfa-35356	133	15	variable	variable	NOUN
cjfa-35356	133	16	which	which	PRON
cjfa-35356	133	17	will	will	AUX
cjfa-35356	133	18	surge	surge	VERB
cjfa-35356	133	19	by	by	ADP
cjfa-35356	133	20	.0528	.0528	PROPN
cjfa-35356	133	21	units	unit	NOUN
cjfa-35356	133	22	.	.	PUNCT
cjfa-35356	134	1	this	this	PRON
cjfa-35356	134	2	implies	imply	VERB
cjfa-35356	134	3	that	that	SCONJ
cjfa-35356	134	4	regardless	regardless	ADV
cjfa-35356	134	5	of	of	ADP
cjfa-35356	134	6	change	change	NOUN
cjfa-35356	134	7	in	in	ADP
cjfa-35356	134	8	the	the	DET
cjfa-35356	134	9	explanatory	explanatory	ADJ
cjfa-35356	134	10	variables	variable	NOUN
cjfa-35356	134	11	the	the	DET
cjfa-35356	134	12	selected	select	VERB
cjfa-35356	134	13	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	134	14	companies	company	NOUN
cjfa-35356	134	15	audit	audit	VERB
cjfa-35356	134	16	quality	quality	NOUN
cjfa-35356	134	17	will	will	AUX
cjfa-35356	134	18	respond	respond	VERB
cjfa-35356	134	19	according	accord	VERB
cjfa-35356	134	20	.	.	PUNCT
cjfa-35356	135	1	a	a	DET
cjfa-35356	135	2	positive	positive	ADJ
cjfa-35356	135	3	coefficient	coefficient	NOUN
cjfa-35356	135	4	of	of	ADP
cjfa-35356	135	5	.	.	PUNCT
cjfa-35356	135	6	2040	2040	NUM
cjfa-35356	135	7	was	be	AUX
cjfa-35356	135	8	reported	report	VERB
cjfa-35356	135	9	for	for	ADP
cjfa-35356	135	10	audit	audit	NOUN
cjfa-35356	135	11	fee	fee	NOUN
cjfa-35356	135	12	and	and	CCONJ
cjfa-35356	135	13	it	it	PRON
cjfa-35356	135	14	was	be	AUX
cjfa-35356	135	15	statistically	statistically	ADV
cjfa-35356	135	16	significant	significant	ADJ
cjfa-35356	135	17	at	at	ADP
cjfa-35356	135	18	1	1	NUM
cjfa-35356	135	19	%	%	NOUN
cjfa-35356	135	20	level	level	NOUN
cjfa-35356	135	21	.	.	PUNCT
cjfa-35356	136	1	this	this	DET
cjfa-35356	136	2	posits	posit	NOUN
cjfa-35356	136	3	that	that	SCONJ
cjfa-35356	136	4	in	in	ADP
cjfa-35356	136	5	a	a	DET
cjfa-35356	136	6	situation	situation	NOUN
cjfa-35356	136	7	where	where	SCONJ
cjfa-35356	136	8	other	other	ADJ
cjfa-35356	136	9	predictor	predictor	NOUN
cjfa-35356	136	10	variables	variable	NOUN
cjfa-35356	136	11	are	be	AUX
cjfa-35356	136	12	held	hold	VERB
cjfa-35356	136	13	constant	constant	ADJ
cjfa-35356	136	14	,	,	PUNCT
cjfa-35356	136	15	by	by	ADP
cjfa-35356	136	16	implication	implication	NOUN
cjfa-35356	136	17	a	a	DET
cjfa-35356	136	18	unit	unit	NOUN
cjfa-35356	136	19	change	change	NOUN
cjfa-35356	136	20	in	in	ADP
cjfa-35356	136	21	audit	audit	NOUN
cjfa-35356	136	22	fee	fee	NOUN
cjfa-35356	136	23	will	will	AUX
cjfa-35356	136	24	account	account	VERB
cjfa-35356	136	25	for	for	ADP
cjfa-35356	136	26	.2040	.2040	ADJ
cjfa-35356	136	27	units	unit	NOUN
cjfa-35356	136	28	increase	increase	VERB
cjfa-35356	136	29	in	in	ADP
cjfa-35356	136	30	the	the	DET
cjfa-35356	136	31	audit	audit	NOUN
cjfa-35356	136	32	quality	quality	NOUN
cjfa-35356	136	33	of	of	ADP
cjfa-35356	136	34	the	the	DET
cjfa-35356	136	35	selected	select	VERB
cjfa-35356	136	36	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	136	37	firms	firm	NOUN
cjfa-35356	136	38	.	.	PUNCT
cjfa-35356	137	1	this	this	PRON
cjfa-35356	137	2	was	be	AUX
cjfa-35356	137	3	in	in	ADP
cjfa-35356	137	4	agreement	agreement	NOUN
cjfa-35356	137	5	with	with	ADP
cjfa-35356	137	6	the	the	DET
cjfa-35356	137	7	work	work	NOUN
cjfa-35356	137	8	of	of	ADP
cjfa-35356	137	9	kolapo	kolapo	PROPN
cjfa-35356	137	10	(	(	PUNCT
cjfa-35356	137	11	2018	2018	NUM
cjfa-35356	137	12	)	)	PUNCT
cjfa-35356	137	13	who	who	PRON
cjfa-35356	137	14	equally	equally	ADV
cjfa-35356	137	15	reported	report	VERB
cjfa-35356	137	16	a	a	DET
cjfa-35356	137	17	positive	positive	ADJ
cjfa-35356	137	18	significant	significant	ADJ
cjfa-35356	137	19	nature	nature	NOUN
cjfa-35356	137	20	of	of	ADP
cjfa-35356	137	21	relationship	relationship	NOUN
cjfa-35356	137	22	between	between	ADP
cjfa-35356	137	23	audit	audit	NOUN
cjfa-35356	137	24	compensation	compensation	NOUN
cjfa-35356	137	25	and	and	CCONJ
cjfa-35356	137	26	audit	audit	NOUN
cjfa-35356	137	27	service	service	NOUN
cjfa-35356	137	28	quality	quality	NOUN
cjfa-35356	137	29	.	.	PUNCT
cjfa-35356	138	1	s	s	PART
cjfa-35356	138	2	o	o	X
cjfa-35356	138	3	u	u	NOUN
cjfa-35356	138	4	r	r	NOUN
cjfa-35356	138	5	c	c	NOUN
cjfa-35356	138	6	e	e	NOUN
cjfa-35356	138	7	:	:	PUNCT
cjfa-35356	138	8	researcher	researcher	NOUN
cjfa-35356	138	9	’s	’s	PART
cjfa-35356	138	10	computation	computation	NOUN
cjfa-35356	138	11	(	(	PUNCT
cjfa-35356	138	12	2020	2020	NUM
cjfa-35356	138	13	)	)	PUNCT
cjfa-35356	138	14	.	.	PUNCT
cjfa-35356	139	1	the	the	DET
cjfa-35356	139	2	below	below	ADJ
cjfa-35356	139	3	result	result	NOUN
cjfa-35356	139	4	shows	show	VERB
cjfa-35356	139	5	that	that	SCONJ
cjfa-35356	139	6	the	the	DET
cjfa-35356	139	7	coefficient	coefficient	NOUN
cjfa-35356	139	8	of	of	ADP
cjfa-35356	139	9	r	r	NOUN
cjfa-35356	139	10	-	-	PUNCT
cjfa-35356	139	11	squared	square	VERB
cjfa-35356	139	12	has	have	VERB
cjfa-35356	139	13	a	a	DET
cjfa-35356	139	14	value	value	NOUN
cjfa-35356	139	15	of	of	ADP
cjfa-35356	139	16	0.7241	0.7241	NUM
cjfa-35356	139	17	implies	imply	VERB
cjfa-35356	139	18	that	that	SCONJ
cjfa-35356	139	19	independent	independent	ADJ
cjfa-35356	139	20	variables	variable	NOUN
cjfa-35356	139	21	surrogate	surrogate	ADJ
cjfa-35356	139	22	were	be	AUX
cjfa-35356	139	23	able	able	ADJ
cjfa-35356	139	24	to	to	PART
cjfa-35356	139	25	explain	explain	VERB
cjfa-35356	139	26	about	about	ADP
cjfa-35356	139	27	0.72	0.72	NUM
cjfa-35356	139	28	%	%	NOUN
cjfa-35356	139	29	of	of	ADP
cjfa-35356	139	30	change	change	NOUN
cjfa-35356	139	31	in	in	ADP
cjfa-35356	139	32	audit	audit	NOUN
cjfa-35356	139	33	quality	quality	NOUN
cjfa-35356	139	34	this	this	DET
cjfa-35356	139	35	posits	posit	NOUN
cjfa-35356	139	36	that	that	SCONJ
cjfa-35356	139	37	the	the	DET
cjfa-35356	139	38	explanatory	explanatory	ADJ
cjfa-35356	139	39	variables	variable	NOUN
cjfa-35356	139	40	constitute	constitute	VERB
cjfa-35356	139	41	72	72	NUM
cjfa-35356	139	42	%	%	NOUN
cjfa-35356	139	43	of	of	ADP
cjfa-35356	139	44	the	the	DET
cjfa-35356	139	45	elements	element	NOUN
cjfa-35356	139	46	that	that	PRON
cjfa-35356	139	47	predict	predict	VERB
cjfa-35356	139	48	the	the	DET
cjfa-35356	139	49	dependent	dependent	ADJ
cjfa-35356	139	50	variable	variable	NOUN
cjfa-35356	139	51	.	.	PUNCT
cjfa-35356	140	1	thus	thus	ADV
cjfa-35356	140	2	,	,	PUNCT
cjfa-35356	140	3	the	the	DET
cjfa-35356	140	4	stochastic	stochastic	ADJ
cjfa-35356	140	5	efficacy	efficacy	NOUN
cjfa-35356	140	6	of	of	ADP
cjfa-35356	140	7	audit	audit	NOUN
cjfa-35356	140	8	fee	fee	NOUN
cjfa-35356	140	9	on	on	ADP
cjfa-35356	140	10	audit	audit	NOUN
cjfa-35356	140	11	quality	quality	NOUN
cjfa-35356	140	12	…	…	PUNCT
cjfa-35356	140	13	63	63	NUM
cjfa-35356	140	14	element	element	NOUN
cjfa-35356	140	15	in	in	ADP
cjfa-35356	140	16	the	the	DET
cjfa-35356	140	17	model	model	NOUN
cjfa-35356	140	18	constitute	constitute	VERB
cjfa-35356	140	19	about	about	ADV
cjfa-35356	140	20	28	28	NUM
cjfa-35356	140	21	%	%	NOUN
cjfa-35356	140	22	,	,	PUNCT
cjfa-35356	140	23	in	in	ADP
cjfa-35356	140	24	view	view	NOUN
cjfa-35356	140	25	of	of	ADP
cjfa-35356	140	26	this	this	DET
cjfa-35356	140	27	one	one	NOUN
cjfa-35356	140	28	could	could	AUX
cjfa-35356	140	29	draw	draw	VERB
cjfa-35356	140	30	a	a	DET
cjfa-35356	140	31	line	line	NOUN
cjfa-35356	140	32	of	of	ADP
cjfa-35356	140	33	conclusion	conclusion	NOUN
cjfa-35356	140	34	that	that	SCONJ
cjfa-35356	140	35	the	the	DET
cjfa-35356	140	36	model	model	NOUN
cjfa-35356	140	37	exhibit	exhibit	VERB
cjfa-35356	140	38	a	a	DET
cjfa-35356	140	39	strong	strong	ADJ
cjfa-35356	140	40	goodness	goodness	NOUN
cjfa-35356	140	41	of	of	ADP
cjfa-35356	140	42	fit	fit	PROPN
cjfa-35356	140	43	.	.	PUNCT
cjfa-35356	141	1	the	the	DET
cjfa-35356	141	2	f	f	PROPN
cjfa-35356	141	3	-	-	PUNCT
cjfa-35356	141	4	statistics	statistic	NOUN
cjfa-35356	141	5	was	be	AUX
cjfa-35356	141	6	statistically	statistically	ADV
cjfa-35356	141	7	significant	significant	ADJ
cjfa-35356	141	8	at	at	ADP
cjfa-35356	141	9	1	1	NUM
cjfa-35356	141	10	%	%	NOUN
cjfa-35356	141	11	with	with	ADP
cjfa-35356	141	12	a	a	DET
cjfa-35356	141	13	probability	probability	NOUN
cjfa-35356	141	14	value	value	NOUN
cjfa-35356	141	15	of	of	ADP
cjfa-35356	141	16	0.0000	0.0000	NUM
cjfa-35356	141	17	which	which	PRON
cjfa-35356	141	18	implies	imply	VERB
cjfa-35356	141	19	that	that	SCONJ
cjfa-35356	141	20	all	all	DET
cjfa-35356	141	21	independent	independent	ADJ
cjfa-35356	141	22	variables	variable	NOUN
cjfa-35356	141	23	were	be	AUX
cjfa-35356	141	24	jointly	jointly	ADV
cjfa-35356	141	25	significant	significant	ADJ
cjfa-35356	141	26	in	in	ADP
cjfa-35356	141	27	explaining	explain	VERB
cjfa-35356	141	28	the	the	DET
cjfa-35356	141	29	dependent	dependent	ADJ
cjfa-35356	141	30	variable	variable	NOUN
cjfa-35356	141	31	.	.	PUNCT
cjfa-35356	142	1	the	the	DET
cjfa-35356	142	2	coefficients	coefficient	NOUN
cjfa-35356	142	3	of	of	ADP
cjfa-35356	142	4	the	the	DET
cjfa-35356	142	5	constant	constant	ADJ
cjfa-35356	142	6	(	(	PUNCT
cjfa-35356	142	7	c	c	NOUN
cjfa-35356	142	8	)	)	PUNCT
cjfa-35356	142	9	has	have	VERB
cjfa-35356	142	10	a	a	DET
cjfa-35356	142	11	value	value	NOUN
cjfa-35356	142	12	of	of	ADP
cjfa-35356	142	13	0.0528	0.0528	NUM
cjfa-35356	142	14	.	.	PUNCT
cjfa-35356	143	1	this	this	PRON
cjfa-35356	143	2	suggests	suggest	VERB
cjfa-35356	143	3	that	that	SCONJ
cjfa-35356	143	4	if	if	SCONJ
cjfa-35356	143	5	all	all	DET
cjfa-35356	143	6	the	the	DET
cjfa-35356	143	7	explanatory	explanatory	ADJ
cjfa-35356	143	8	variables	variable	NOUN
cjfa-35356	143	9	are	be	AUX
cjfa-35356	143	10	held	hold	VERB
cjfa-35356	143	11	constant	constant	ADJ
cjfa-35356	143	12	,	,	PUNCT
cjfa-35356	143	13	the	the	DET
cjfa-35356	143	14	explained	explain	VERB
cjfa-35356	143	15	variable	variable	NOUN
cjfa-35356	143	16	which	which	PRON
cjfa-35356	143	17	will	will	AUX
cjfa-35356	143	18	surge	surge	VERB
cjfa-35356	143	19	by	by	ADP
cjfa-35356	143	20	0.0528	0.0528	NUM
cjfa-35356	143	21	units	unit	NOUN
cjfa-35356	143	22	.	.	PUNCT
cjfa-35356	144	1	this	this	PRON
cjfa-35356	144	2	implies	imply	VERB
cjfa-35356	144	3	that	that	SCONJ
cjfa-35356	144	4	regardless	regardless	ADV
cjfa-35356	144	5	of	of	ADP
cjfa-35356	144	6	change	change	NOUN
cjfa-35356	144	7	in	in	ADP
cjfa-35356	144	8	the	the	DET
cjfa-35356	144	9	explanatory	explanatory	ADJ
cjfa-35356	144	10	variables	variable	NOUN
cjfa-35356	144	11	the	the	DET
cjfa-35356	144	12	selected	select	VERB
cjfa-35356	144	13	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	144	14	companies	company	NOUN
cjfa-35356	144	15	audit	audit	VERB
cjfa-35356	144	16	quality	quality	NOUN
cjfa-35356	144	17	will	will	AUX
cjfa-35356	144	18	respond	respond	VERB
cjfa-35356	144	19	according	accord	VERB
cjfa-35356	144	20	.	.	PUNCT
cjfa-35356	145	1	a	a	DET
cjfa-35356	145	2	positive	positive	ADJ
cjfa-35356	145	3	coefficient	coefficient	NOUN
cjfa-35356	145	4	of	of	ADP
cjfa-35356	145	5	0.2040	0.2040	NUM
cjfa-35356	145	6	was	be	AUX
cjfa-35356	145	7	reported	report	VERB
cjfa-35356	145	8	for	for	ADP
cjfa-35356	145	9	audit	audit	NOUN
cjfa-35356	145	10	fee	fee	NOUN
cjfa-35356	145	11	and	and	CCONJ
cjfa-35356	145	12	it	it	PRON
cjfa-35356	145	13	was	be	AUX
cjfa-35356	145	14	statistically	statistically	ADV
cjfa-35356	145	15	significant	significant	ADJ
cjfa-35356	145	16	at	at	ADP
cjfa-35356	145	17	1	1	NUM
cjfa-35356	145	18	%	%	NOUN
cjfa-35356	145	19	level	level	NOUN
cjfa-35356	145	20	.	.	PUNCT
cjfa-35356	146	1	this	this	DET
cjfa-35356	146	2	posits	posit	NOUN
cjfa-35356	146	3	that	that	SCONJ
cjfa-35356	146	4	in	in	ADP
cjfa-35356	146	5	a	a	DET
cjfa-35356	146	6	situation	situation	NOUN
cjfa-35356	146	7	where	where	SCONJ
cjfa-35356	146	8	other	other	ADJ
cjfa-35356	146	9	predictor	predictor	NOUN
cjfa-35356	146	10	variables	variable	NOUN
cjfa-35356	146	11	are	be	AUX
cjfa-35356	146	12	held	hold	VERB
cjfa-35356	146	13	constant	constant	ADJ
cjfa-35356	146	14	,	,	PUNCT
cjfa-35356	146	15	by	by	ADP
cjfa-35356	146	16	implication	implication	NOUN
cjfa-35356	146	17	a	a	DET
cjfa-35356	146	18	unit	unit	NOUN
cjfa-35356	146	19	change	change	NOUN
cjfa-35356	146	20	in	in	ADP
cjfa-35356	146	21	audit	audit	NOUN
cjfa-35356	146	22	fee	fee	NOUN
cjfa-35356	146	23	will	will	AUX
cjfa-35356	146	24	account	account	VERB
cjfa-35356	146	25	for	for	ADP
cjfa-35356	146	26	0.2040	0.2040	NUM
cjfa-35356	146	27	units	unit	NOUN
cjfa-35356	146	28	increase	increase	VERB
cjfa-35356	146	29	in	in	ADP
cjfa-35356	146	30	the	the	DET
cjfa-35356	146	31	audit	audit	NOUN
cjfa-35356	146	32	quality	quality	NOUN
cjfa-35356	146	33	of	of	ADP
cjfa-35356	146	34	the	the	DET
cjfa-35356	146	35	selected	select	VERB
cjfa-35356	146	36	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	146	37	firms	firm	NOUN
cjfa-35356	146	38	.	.	PUNCT
cjfa-35356	147	1	this	this	PRON
cjfa-35356	147	2	was	be	AUX
cjfa-35356	147	3	in	in	ADP
cjfa-35356	147	4	agreement	agreement	NOUN
cjfa-35356	147	5	with	with	ADP
cjfa-35356	147	6	the	the	DET
cjfa-35356	147	7	work	work	NOUN
cjfa-35356	147	8	of	of	ADP
cjfa-35356	147	9	kolapo	kolapo	PROPN
cjfa-35356	147	10	(	(	PUNCT
cjfa-35356	147	11	2018	2018	NUM
cjfa-35356	147	12	)	)	PUNCT
cjfa-35356	147	13	who	who	PRON
cjfa-35356	147	14	equally	equally	ADV
cjfa-35356	147	15	reported	report	VERB
cjfa-35356	147	16	a	a	DET
cjfa-35356	147	17	positive	positive	ADJ
cjfa-35356	147	18	significant	significant	ADJ
cjfa-35356	147	19	nature	nature	NOUN
cjfa-35356	147	20	of	of	ADP
cjfa-35356	147	21	relationship	relationship	NOUN
cjfa-35356	147	22	between	between	ADP
cjfa-35356	147	23	audit	audit	NOUN
cjfa-35356	147	24	compensation	compensation	NOUN
cjfa-35356	147	25	and	and	CCONJ
cjfa-35356	147	26	audit	audit	NOUN
cjfa-35356	147	27	service	service	NOUN
cjfa-35356	147	28	quality	quality	NOUN
cjfa-35356	147	29	.	.	PUNCT
cjfa-35356	148	1	a	a	DET
cjfa-35356	148	2	consideration	consideration	NOUN
cjfa-35356	148	3	of	of	ADP
cjfa-35356	148	4	the	the	DET
cjfa-35356	148	5	strength	strength	NOUN
cjfa-35356	148	6	of	of	ADP
cjfa-35356	148	7	relationships	relationship	NOUN
cjfa-35356	148	8	,	,	PUNCT
cjfa-35356	148	9	using	use	VERB
cjfa-35356	148	10	the	the	DET
cjfa-35356	148	11	t	t	NOUN
cjfa-35356	148	12	-	-	PUNCT
cjfa-35356	148	13	statistic	statistic	NOUN
cjfa-35356	148	14	shows	show	VERB
cjfa-35356	148	15	that	that	SCONJ
cjfa-35356	148	16	audit	audit	NOUN
cjfa-35356	148	17	report	report	NOUN
cjfa-35356	148	18	lag	lag	VERB
cjfa-35356	148	19	whose	whose	DET
cjfa-35356	148	20	z	z	NOUN
cjfa-35356	148	21	-	-	PUNCT
cjfa-35356	148	22	statistics	statistics	PROPN
cjfa-35356	148	23	is	be	AUX
cjfa-35356	148	24	-4.02	-4.02	ADJ
cjfa-35356	148	25	relates	relate	VERB
cjfa-35356	148	26	significantly	significantly	ADV
cjfa-35356	148	27	with	with	ADP
cjfa-35356	148	28	the	the	DET
cjfa-35356	148	29	selected	select	VERB
cjfa-35356	148	30	firms	firm	NOUN
cjfa-35356	148	31	audit	audit	VERB
cjfa-35356	148	32	quality	quality	NOUN
cjfa-35356	148	33	given	give	VERB
cjfa-35356	148	34	its	its	PRON
cjfa-35356	148	35	0.000	0.000	NUM
cjfa-35356	148	36	probability	probability	NOUN
cjfa-35356	148	37	which	which	PRON
cjfa-35356	148	38	is	be	AUX
cjfa-35356	148	39	above	above	ADP
cjfa-35356	148	40	the	the	DET
cjfa-35356	148	41	0.0500	0.0500	NUM
cjfa-35356	148	42	significant	significant	ADJ
cjfa-35356	148	43	margins	margin	NOUN
cjfa-35356	148	44	.	.	PUNCT
cjfa-35356	149	1	this	this	PRON
cjfa-35356	149	2	implies	imply	VERB
cjfa-35356	149	3	that	that	SCONJ
cjfa-35356	149	4	a	a	DET
cjfa-35356	149	5	negative	negative	ADJ
cjfa-35356	149	6	nature	nature	NOUN
cjfa-35356	149	7	of	of	ADP
cjfa-35356	149	8	relationship	relationship	NOUN
cjfa-35356	149	9	exit	exit	NOUN
cjfa-35356	149	10	between	between	ADP
cjfa-35356	149	11	audit	audit	NOUN
cjfa-35356	149	12	report	report	NOUN
cjfa-35356	149	13	lag	lag	NOUN
cjfa-35356	149	14	and	and	CCONJ
cjfa-35356	149	15	audit	audit	NOUN
cjfa-35356	149	16	quality	quality	NOUN
cjfa-35356	149	17	,	,	PUNCT
cjfa-35356	149	18	this	this	PRON
cjfa-35356	149	19	suggest	suggest	VERB
cjfa-35356	149	20	that	that	SCONJ
cjfa-35356	149	21	delay	delay	VERB
cjfa-35356	149	22	disclosure	disclosure	NOUN
cjfa-35356	149	23	of	of	ADP
cjfa-35356	149	24	audited	audit	VERB
cjfa-35356	149	25	statement	statement	NOUN
cjfa-35356	149	26	usually	usually	ADV
cjfa-35356	149	27	induced	induce	VERB
cjfa-35356	149	28	the	the	DET
cjfa-35356	149	29	quality	quality	NOUN
cjfa-35356	149	30	of	of	ADP
cjfa-35356	149	31	financial	financial	ADJ
cjfa-35356	149	32	reportage	reportage	NOUN
cjfa-35356	149	33	.	.	PUNCT
cjfa-35356	150	1	therefore	therefore	ADV
cjfa-35356	150	2	,	,	PUNCT
cjfa-35356	150	3	the	the	PRON
cjfa-35356	150	4	longer	long	ADV
cjfa-35356	150	5	the	the	DET
cjfa-35356	150	6	audit	audit	NOUN
cjfa-35356	150	7	report	report	NOUN
cjfa-35356	150	8	lag	lag	VERB
cjfa-35356	150	9	the	the	PRON
cjfa-35356	150	10	lower	low	ADJ
cjfa-35356	150	11	the	the	DET
cjfa-35356	150	12	quality	quality	NOUN
cjfa-35356	150	13	of	of	ADP
cjfa-35356	150	14	the	the	DET
cjfa-35356	150	15	audited	audit	VERB
cjfa-35356	150	16	statement	statement	NOUN
cjfa-35356	150	17	.	.	PUNCT
cjfa-35356	151	1	a	a	DET
cjfa-35356	151	2	negative	negative	ADJ
cjfa-35356	151	3	coefficient	coefficient	NOUN
cjfa-35356	151	4	of-4.00	of-4.00	PROPN
cjfa-35356	151	5	was	be	AUX
cjfa-35356	151	6	also	also	ADV
cjfa-35356	151	7	reported	report	VERB
cjfa-35356	151	8	on	on	ADP
cjfa-35356	151	9	mandatory	mandatory	ADJ
cjfa-35356	151	10	auditor	auditor	NOUN
cjfa-35356	151	11	rotation	rotation	NOUN
cjfa-35356	151	12	and	and	CCONJ
cjfa-35356	151	13	it	it	PRON
cjfa-35356	151	14	was	be	AUX
cjfa-35356	151	15	significant	significant	ADJ
cjfa-35356	151	16	at	at	ADP
cjfa-35356	151	17	1	1	NUM
cjfa-35356	151	18	%	%	NOUN
cjfa-35356	151	19	.	.	PUNCT
cjfa-35356	152	1	this	this	PRON
cjfa-35356	152	2	,	,	PUNCT
cjfa-35356	152	3	posits	posit	VERB
cjfa-35356	152	4	that	that	SCONJ
cjfa-35356	152	5	the	the	DET
cjfa-35356	152	6	longer	long	ADJ
cjfa-35356	152	7	mandatory	mandatory	ADJ
cjfa-35356	152	8	auditor	auditor	NOUN
cjfa-35356	152	9	rotation	rotation	NOUN
cjfa-35356	152	10	give	give	VERB
cjfa-35356	152	11	room	room	NOUN
cjfa-35356	152	12	for	for	ADP
cjfa-35356	152	13	a	a	DET
cjfa-35356	152	14	cordial	cordial	ADJ
cjfa-35356	152	15	client	client	NOUN
cjfa-35356	152	16	-	-	PUNCT
cjfa-35356	152	17	agent	agent	NOUN
cjfa-35356	152	18	relationship	relationship	NOUN
cjfa-35356	152	19	which	which	PRON
cjfa-35356	152	20	is	be	AUX
cjfa-35356	152	21	likely	likely	ADJ
cjfa-35356	152	22	to	to	PART
cjfa-35356	152	23	put	put	VERB
cjfa-35356	152	24	ethical	ethical	ADJ
cjfa-35356	152	25	standard	standard	NOUN
cjfa-35356	152	26	into	into	ADP
cjfa-35356	152	27	jeopardy	jeopardy	NOUN
cjfa-35356	152	28	.	.	PUNCT
cjfa-35356	153	1	a	a	DET
cjfa-35356	153	2	consideration	consideration	NOUN
cjfa-35356	153	3	of	of	ADP
cjfa-35356	153	4	strength	strength	NOUN
cjfa-35356	153	5	of	of	ADP
cjfa-35356	153	6	the	the	DET
cjfa-35356	153	7	negative	negative	ADJ
cjfa-35356	153	8	coefficient	coefficient	NOUN
cjfa-35356	153	9	of-4.00	of-4.00	PROPN
cjfa-35356	153	10	posit	posit	VERB
cjfa-35356	153	11	that	that	SCONJ
cjfa-35356	153	12	a	a	DET
cjfa-35356	153	13	shorter	short	ADJ
cjfa-35356	153	14	mandatory	mandatory	ADJ
cjfa-35356	153	15	auditor	auditor	NOUN
cjfa-35356	153	16	rotation	rotation	NOUN
cjfa-35356	153	17	is	be	AUX
cjfa-35356	153	18	essential	essential	ADJ
cjfa-35356	153	19	to	to	PART
cjfa-35356	153	20	mitigate	mitigate	VERB
cjfa-35356	153	21	audited	audit	VERB
cjfa-35356	153	22	financial	financial	ADJ
cjfa-35356	153	23	statement	statement	NOUN
cjfa-35356	153	24	misrepresentation	misrepresentation	NOUN
cjfa-35356	153	25	as	as	SCONJ
cjfa-35356	153	26	this	this	PRON
cjfa-35356	153	27	will	will	AUX
cjfa-35356	153	28	go	go	VERB
cjfa-35356	153	29	a	a	DET
cjfa-35356	153	30	long	long	ADJ
cjfa-35356	153	31	way	way	NOUN
cjfa-35356	153	32	in	in	ADP
cjfa-35356	153	33	improving	improve	VERB
cjfa-35356	153	34	audit	audit	NOUN
cjfa-35356	153	35	quality	quality	NOUN
cjfa-35356	153	36	.	.	PUNCT
cjfa-35356	154	1	this	this	DET
cjfa-35356	154	2	result	result	NOUN
cjfa-35356	154	3	is	be	AUX
cjfa-35356	154	4	however	however	ADV
cjfa-35356	154	5	in	in	ADP
cjfa-35356	154	6	disagreement	disagreement	NOUN
cjfa-35356	154	7	with	with	ADP
cjfa-35356	154	8	the	the	DET
cjfa-35356	154	9	outcome	outcome	NOUN
cjfa-35356	154	10	of	of	ADP
cjfa-35356	154	11	ayodeji	ayodeji	NOUN
cjfa-35356	154	12	(	(	PUNCT
cjfa-35356	154	13	2018	2018	NUM
cjfa-35356	154	14	)	)	PUNCT
cjfa-35356	154	15	who	who	PRON
cjfa-35356	154	16	found	find	VERB
cjfa-35356	154	17	a	a	DET
cjfa-35356	154	18	positive	positive	ADJ
cjfa-35356	154	19	insignificant	insignificant	ADJ
cjfa-35356	154	20	relationship	relationship	NOUN
cjfa-35356	154	21	between	between	ADP
cjfa-35356	154	22	mandatory	mandatory	ADJ
cjfa-35356	154	23	auditor	auditor	NOUN
cjfa-35356	154	24	rotation	rotation	NOUN
cjfa-35356	154	25	and	and	CCONJ
cjfa-35356	154	26	financial	financial	ADJ
cjfa-35356	154	27	report	report	NOUN
cjfa-35356	154	28	quality	quality	NOUN
cjfa-35356	154	29	.	.	PUNCT
cjfa-35356	155	1	however	however	ADV
cjfa-35356	155	2	,	,	PUNCT
cjfa-35356	155	3	the	the	DET
cjfa-35356	155	4	other	other	ADJ
cjfa-35356	155	5	adopted	adopt	VERB
cjfa-35356	155	6	control	control	NOUN
cjfa-35356	155	7	variables	variable	NOUN
cjfa-35356	155	8	equally	equally	ADV
cjfa-35356	155	9	has	have	VERB
cjfa-35356	155	10	a	a	DET
cjfa-35356	155	11	significance	significance	NOUN
cjfa-35356	155	12	effect	effect	NOUN
cjfa-35356	155	13	on	on	ADP
cjfa-35356	155	14	the	the	DET
cjfa-35356	155	15	audit	audit	NOUN
cjfa-35356	155	16	quality	quality	NOUN
cjfa-35356	155	17	of	of	ADP
cjfa-35356	155	18	the	the	DET
cjfa-35356	155	19	selected	select	VERB
cjfa-35356	155	20	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	155	21	firms	firm	NOUN
cjfa-35356	155	22	considering	consider	VERB
cjfa-35356	155	23	the	the	DET
cjfa-35356	155	24	reported	report	VERB
cjfa-35356	155	25	coefficient	coefficient	NOUN
cjfa-35356	155	26	of	of	ADP
cjfa-35356	155	27	each	each	PRON
cjfa-35356	155	28	of	of	ADP
cjfa-35356	155	29	the	the	DET
cjfa-35356	155	30	control	control	NOUN
cjfa-35356	155	31	variables	variable	NOUN
cjfa-35356	155	32	.	.	PUNCT
cjfa-35356	156	1	although	although	SCONJ
cjfa-35356	156	2	each	each	PRON
cjfa-35356	156	3	of	of	ADP
cjfa-35356	156	4	this	this	DET
cjfa-35356	156	5	control	control	NOUN
cjfa-35356	156	6	variables	variable	NOUN
cjfa-35356	156	7	exhibit	exhibit	VERB
cjfa-35356	156	8	different	different	ADJ
cjfa-35356	156	9	characteristics	characteristic	NOUN
cjfa-35356	156	10	concerning	concern	VERB
cjfa-35356	156	11	the	the	DET
cjfa-35356	156	12	specific	specific	ADJ
cjfa-35356	156	13	form	form	NOUN
cjfa-35356	156	14	of	of	ADP
cjfa-35356	156	15	relationship	relationship	NOUN
cjfa-35356	156	16	on	on	ADP
cjfa-35356	156	17	the	the	DET
cjfa-35356	156	18	audit	audit	NOUN
cjfa-35356	156	19	quality	quality	NOUN
cjfa-35356	156	20	of	of	ADP
cjfa-35356	156	21	the	the	DET
cjfa-35356	156	22	selected	select	VERB
cjfa-35356	156	23	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	156	24	firms	firm	NOUN
cjfa-35356	156	25	specifically	specifically	ADV
cjfa-35356	156	26	;	;	PUNCT
cjfa-35356	156	27	audit	audit	NOUN
cjfa-35356	156	28	firm	firm	ADJ
cjfa-35356	156	29	daud	daud	PROPN
cjfa-35356	156	30	omotosho	omotosho	NOUN
cjfa-35356	156	31	saheed	sahee	VERB
cjfa-35356	156	32	,	,	PUNCT
cjfa-35356	156	33	ibrahim	ibrahim	PROPN
cjfa-35356	156	34	majeed	majeed	PROPN
cjfa-35356	156	35	ajibola	ajibola	PROPN
cjfa-35356	156	36	,	,	PUNCT
cjfa-35356	156	37	lukman	lukman	PROPN
cjfa-35356	156	38	adedoyin64	adedoyin64	PROPN
cjfa-35356	156	39	independence	independence	NOUN
cjfa-35356	156	40	reveals	reveal	VERB
cjfa-35356	156	41	a	a	DET
cjfa-35356	156	42	positive	positive	ADJ
cjfa-35356	156	43	coefficient	coefficient	NOUN
cjfa-35356	156	44	of	of	ADP
cjfa-35356	156	45	0.3233	0.3233	NUM
cjfa-35356	156	46	and	and	CCONJ
cjfa-35356	156	47	it	it	PRON
cjfa-35356	156	48	was	be	AUX
cjfa-35356	156	49	statistically	statistically	ADV
cjfa-35356	156	50	significant	significant	ADJ
cjfa-35356	156	51	5	5	NUM
cjfa-35356	156	52	%	%	NOUN
cjfa-35356	156	53	,	,	PUNCT
cjfa-35356	156	54	this	this	PRON
cjfa-35356	156	55	suggests	suggest	VERB
cjfa-35356	156	56	that	that	SCONJ
cjfa-35356	156	57	a	a	DET
cjfa-35356	156	58	unit	unit	NOUN
cjfa-35356	156	59	change	change	NOUN
cjfa-35356	156	60	in	in	ADP
cjfa-35356	156	61	the	the	DET
cjfa-35356	156	62	audit	audit	NOUN
cjfa-35356	156	63	firm	firm	ADJ
cjfa-35356	156	64	independence	independence	NOUN
cjfa-35356	156	65	will	will	AUX
cjfa-35356	156	66	account	account	VERB
cjfa-35356	156	67	for	for	ADP
cjfa-35356	156	68	an	an	DET
cjfa-35356	156	69	increment	increment	NOUN
cjfa-35356	156	70	of	of	ADP
cjfa-35356	156	71	0.3233	0.3233	NUM
cjfa-35356	156	72	units	unit	NOUN
cjfa-35356	156	73	in	in	ADP
cjfa-35356	156	74	the	the	DET
cjfa-35356	156	75	audit	audit	NOUN
cjfa-35356	156	76	quality	quality	NOUN
cjfa-35356	156	77	of	of	ADP
cjfa-35356	156	78	the	the	DET
cjfa-35356	156	79	selected	select	VERB
cjfa-35356	156	80	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	156	81	firms	firm	NOUN
cjfa-35356	156	82	.	.	PUNCT
cjfa-35356	157	1	this	this	PRON
cjfa-35356	157	2	is	be	AUX
cjfa-35356	157	3	in	in	ADP
cjfa-35356	157	4	agreement	agreement	NOUN
cjfa-35356	157	5	with	with	ADP
cjfa-35356	157	6	the	the	DET
cjfa-35356	157	7	outcome	outcome	NOUN
cjfa-35356	157	8	of	of	ADP
cjfa-35356	157	9	bolanle	bolanle	PROPN
cjfa-35356	157	10	(	(	PUNCT
cjfa-35356	157	11	2011	2011	NUM
cjfa-35356	157	12	)	)	PUNCT
cjfa-35356	157	13	who	who	PRON
cjfa-35356	157	14	also	also	ADV
cjfa-35356	157	15	found	find	VERB
cjfa-35356	157	16	a	a	DET
cjfa-35356	157	17	positive	positive	ADJ
cjfa-35356	157	18	relationship	relationship	NOUN
cjfa-35356	157	19	between	between	ADP
cjfa-35356	157	20	audit	audit	NOUN
cjfa-35356	157	21	firm	firm	ADJ
cjfa-35356	157	22	independence	independence	NOUN
cjfa-35356	157	23	and	and	CCONJ
cjfa-35356	157	24	audit	audit	NOUN
cjfa-35356	157	25	quality	quality	NOUN
cjfa-35356	157	26	.	.	PUNCT
cjfa-35356	158	1	auditor	auditor	PROPN
cjfa-35356	158	2	’s	’s	PART
cjfa-35356	158	3	tenure	tenure	NOUN
cjfa-35356	158	4	also	also	ADV
cjfa-35356	158	5	have	have	VERB
cjfa-35356	158	6	a	a	DET
cjfa-35356	158	7	positive	positive	ADJ
cjfa-35356	158	8	coefficient	coefficient	NOUN
cjfa-35356	158	9	of	of	ADP
cjfa-35356	158	10	0.0897	0.0897	NUM
cjfa-35356	158	11	but	but	CCONJ
cjfa-35356	158	12	not	not	PART
cjfa-35356	158	13	statistically	statistically	ADV
cjfa-35356	158	14	significant	significant	ADJ
cjfa-35356	158	15	at	at	ADP
cjfa-35356	158	16	10	10	NUM
cjfa-35356	158	17	%	%	NOUN
cjfa-35356	158	18	.	.	PUNCT
cjfa-35356	159	1	this	this	PRON
cjfa-35356	159	2	suggests	suggest	VERB
cjfa-35356	159	3	that	that	SCONJ
cjfa-35356	159	4	where	where	SCONJ
cjfa-35356	159	5	other	other	ADJ
cjfa-35356	159	6	regressors	regressor	NOUN
cjfa-35356	159	7	are	be	AUX
cjfa-35356	159	8	held	hold	VERB
cjfa-35356	159	9	constant	constant	ADJ
cjfa-35356	159	10	,	,	PUNCT
cjfa-35356	159	11	a	a	DET
cjfa-35356	159	12	unit	unit	NOUN
cjfa-35356	159	13	change	change	NOUN
cjfa-35356	159	14	in	in	ADP
cjfa-35356	159	15	the	the	DET
cjfa-35356	159	16	auditors	auditor	NOUN
cjfa-35356	159	17	tenure	tenure	NOUN
cjfa-35356	159	18	will	will	AUX
cjfa-35356	159	19	be	be	AUX
cjfa-35356	159	20	responsible	responsible	ADJ
cjfa-35356	159	21	for	for	ADP
cjfa-35356	159	22	an	an	DET
cjfa-35356	159	23	increase	increase	NOUN
cjfa-35356	159	24	unit	unit	NOUN
cjfa-35356	159	25	of	of	ADP
cjfa-35356	159	26	0.0897	0.0897	NUM
cjfa-35356	159	27	in	in	ADP
cjfa-35356	159	28	the	the	DET
cjfa-35356	159	29	audit	audit	NOUN
cjfa-35356	159	30	quality	quality	NOUN
cjfa-35356	159	31	of	of	ADP
cjfa-35356	159	32	the	the	DET
cjfa-35356	159	33	selected	select	VERB
cjfa-35356	159	34	firms	firm	NOUN
cjfa-35356	159	35	.	.	PUNCT
cjfa-35356	160	1	table	table	NOUN
cjfa-35356	160	2	3	3	NUM
cjfa-35356	160	3	.	.	X
cjfa-35356	160	4	panel	panel	NOUN
cjfa-35356	160	5	data	data	PROPN
cjfa-35356	160	6	regression	regression	NOUN
cjfa-35356	160	7	results	result	NOUN
cjfa-35356	160	8	(	(	PUNCT
cjfa-35356	160	9	random	random	ADJ
cjfa-35356	160	10	effects	effect	NOUN
cjfa-35356	160	11	)	)	PUNCT
cjfa-35356	160	12	table	table	NOUN
cjfa-35356	160	13	3	3	NUM
cjfa-35356	160	14	.	.	X
cjfa-35356	160	15	panel	panel	NOUN
cjfa-35356	160	16	data	data	PROPN
cjfa-35356	160	17	regression	regression	NOUN
cjfa-35356	160	18	results	result	NOUN
cjfa-35356	160	19	(	(	PUNCT
cjfa-35356	160	20	random	random	ADJ
cjfa-35356	160	21	effects	effect	NOUN
cjfa-35356	160	22	)	)	PUNCT
cjfa-35356	160	23	random	random	ADJ
cjfa-35356	160	24	-	-	PUNCT
cjfa-35356	160	25	effects	effect	NOUN
cjfa-35356	160	26	gls	gl	VERB
cjfa-35356	160	27	regression	regression	NOUN
cjfa-35356	160	28	number	number	NOUN
cjfa-35356	160	29	of	of	ADP
cjfa-35356	160	30	obs	obs	PROPN
cjfa-35356	160	31	=	=	SYM
cjfa-35356	160	32	80	80	NUM
cjfa-35356	160	33	group	group	NOUN
cjfa-35356	160	34	variable	variable	NOUN
cjfa-35356	160	35	:	:	PUNCT
cjfa-35356	160	36	countries	country	NOUN
cjfa-35356	160	37	number	number	NOUN
cjfa-35356	160	38	of	of	ADP
cjfa-35356	160	39	groups	group	NOUN
cjfa-35356	160	40	=	=	SYM
cjfa-35356	160	41	8	8	NUM
cjfa-35356	160	42	r	r	NOUN
cjfa-35356	160	43	-	-	PUNCT
cjfa-35356	160	44	sq	sq	ADJ
cjfa-35356	160	45	:	:	PUNCT
cjfa-35356	160	46	within	within	ADP
cjfa-35356	160	47	=	=	SYM
cjfa-35356	160	48	0.7241	0.7241	NUM
cjfa-35356	160	49	obs	ob	NOUN
cjfa-35356	160	50	per	per	ADP
cjfa-35356	160	51	group	group	NOUN
cjfa-35356	160	52	:	:	PUNCT
cjfa-35356	160	53	min	min	NOUN
cjfa-35356	161	1	=	=	SYM
cjfa-35356	161	2	10	10	NUM
cjfa-35356	161	3	between	between	ADP
cjfa-35356	161	4	=	=	NOUN
cjfa-35356	161	5	0.7013	0.7013	NUM
cjfa-35356	161	6	avg	avg	NOUN
cjfa-35356	161	7	=	=	NOUN
cjfa-35356	161	8	10.0	10.0	NUM
cjfa-35356	161	9	overall	overall	NOUN
cjfa-35356	161	10	=	=	VERB
cjfa-35356	161	11	0.7110	0.7110	NUM
cjfa-35356	161	12	max	max	NOUN
cjfa-35356	161	13	=	=	SYM
cjfa-35356	161	14	10	10	NUM
cjfa-35356	161	15	wald	wald	X
cjfa-35356	161	16	chi2(6	chi2(6	PROPN
cjfa-35356	161	17	)	)	PUNCT
cjfa-35356	161	18	=	=	PROPN
cjfa-35356	162	1	134.75	134.75	NUM
cjfa-35356	162	2	corr(u_i	corr(u_i	PROPN
cjfa-35356	162	3	,	,	PUNCT
cjfa-35356	162	4	x	x	NOUN
cjfa-35356	162	5	)	)	PUNCT
cjfa-35356	162	6	=	=	SYM
cjfa-35356	162	7	0	0	PROPN
cjfa-35356	162	8	(	(	PUNCT
cjfa-35356	162	9	assumed	assume	VERB
cjfa-35356	162	10	)	)	PUNCT
cjfa-35356	162	11	prob	prob	NOUN
cjfa-35356	162	12	>	>	X
cjfa-35356	162	13	chi2	chi2	PROPN
cjfa-35356	162	14	=	=	SYM
cjfa-35356	163	1	0.0000	0.0000	NUM
cjfa-35356	163	2	aqt	aqt	NOUN
cjfa-35356	163	3	coef	coef	PROPN
cjfa-35356	163	4	.	.	PUNCT
cjfa-35356	164	1	std	std	NOUN
cjfa-35356	164	2	.	.	PUNCT
cjfa-35356	165	1	err	err	NOUN
cjfa-35356	165	2	.	.	PUNCT
cjfa-35356	166	1	z	z	NOUN
cjfa-35356	166	2	p>|z|	p>|z|	VERB
cjfa-35356	166	3	[	[	X
cjfa-35356	166	4	95	95	NUM
cjfa-35356	166	5	%	%	NOUN
cjfa-35356	166	6	conf	conf	NOUN
cjfa-35356	166	7	.	.	PUNCT
cjfa-35356	167	1	interval	interval	NOUN
cjfa-35356	167	2	]	]	PUNCT
cjfa-35356	168	1	af	af	PROPN
cjfa-35356	168	2	.2040	.2040	NUM
cjfa-35356	168	3	.0267	.0267	PUNCT
cjfa-35356	169	1	2.88	2.88	NUM
cjfa-35356	169	2	0.000	0.000	NUM
cjfa-35356	169	3	.1564	.1564	NOUN
cjfa-35356	169	4	.0515	.0515	PROPN
cjfa-35356	170	1	arl	arl	PROPN
cjfa-35356	170	2	-.0612	-.0612	PROPN
cjfa-35356	170	3	.0152	.0152	PROPN
cjfa-35356	170	4	-4.02	-4.02	NUM
cjfa-35356	170	5	0.000	0.000	NUM
cjfa-35356	170	6	-.0911	-.0911	PROPN
cjfa-35356	170	7	-.0313	-.0313	PUNCT
cjfa-35356	170	8	mar	mar	PROPN
cjfa-35356	170	9	-.1111	-.1111	PUNCT
cjfa-35356	170	10	.0277	.0277	PROPN
cjfa-35356	170	11	-4.00	-4.00	NUM
cjfa-35356	170	12	0.000	0.000	NUM
cjfa-35356	171	1	-.1655	-.1655	NOUN
cjfa-35356	172	1	-.0567	-.0567	PUNCT
cjfa-35356	173	1	afi	afi	PROPN
cjfa-35356	173	2	.3233	.3233	PROPN
cjfa-35356	173	3	.0782	.0782	NOUN
cjfa-35356	174	1	3.86	3.86	NUM
cjfa-35356	174	2	0.004	0.004	NUM
cjfa-35356	174	3	.3767	.3767	PROPN
cjfa-35356	174	4	.0700	.0700	PROPN
cjfa-35356	174	5	at	at	ADP
cjfa-35356	174	6	.0897	.0897	PROPN
cjfa-35356	174	7	.0096	.0096	PROPN
cjfa-35356	174	8	8.27	8.27	NUM
cjfa-35356	174	9	0.540	0.540	NUM
cjfa-35356	174	10	.0608	.0608	PROPN
cjfa-35356	174	11	.0986	.0986	PUNCT
cjfa-35356	175	1	_	_	PRON
cjfa-35356	175	2	cons	con	NOUN
cjfa-35356	175	3	.0528	.0528	PUNCT
cjfa-35356	176	1	.0145	.0145	NOUN
cjfa-35356	176	2	3.63	3.63	NUM
cjfa-35356	176	3	0.003	0.003	NUM
cjfa-35356	176	4	.0243	.0243	NOUN
cjfa-35356	176	5	.0814	.0814	PROPN
cjfa-35356	177	1	sigma_u	sigma_u	ADJ
cjfa-35356	177	2	|0.6188	|0.6188	ADJ
cjfa-35356	177	3	sigma_e	sigma_e	NOUN
cjfa-35356	177	4	|.0641	|.0641	PROPN
cjfa-35356	177	5	rho	rho	ADJ
cjfa-35356	177	6	|.5048	|.5048	ADV
cjfa-35356	177	7	(	(	PUNCT
cjfa-35356	177	8	fraction	fraction	NOUN
cjfa-35356	177	9	of	of	ADP
cjfa-35356	177	10	variance	variance	NOUN
cjfa-35356	177	11	due	due	ADP
cjfa-35356	177	12	to	to	ADP
cjfa-35356	177	13	u_i	u_i	NUM
cjfa-35356	177	14	)	)	PUNCT
cjfa-35356	177	15	source	source	NOUN
cjfa-35356	177	16	:	:	PUNCT
cjfa-35356	177	17	researcher	researcher	NOUN
cjfa-35356	177	18	’s	’s	PART
cjfa-35356	177	19	computation	computation	NOUN
cjfa-35356	177	20	(	(	PUNCT
cjfa-35356	177	21	2020	2020	NUM
cjfa-35356	177	22	)	)	PUNCT
cjfa-35356	177	23	.	.	PUNCT
cjfa-35356	178	1	conclusion	conclusion	NOUN
cjfa-35356	178	2	and	and	CCONJ
cjfa-35356	178	3	recommendations	recommendation	NOUN
cjfa-35356	178	4	based	base	VERB
cjfa-35356	178	5	on	on	ADP
cjfa-35356	178	6	the	the	DET
cjfa-35356	178	7	empirical	empirical	ADJ
cjfa-35356	178	8	findings	finding	NOUN
cjfa-35356	178	9	of	of	ADP
cjfa-35356	178	10	this	this	DET
cjfa-35356	178	11	study	study	NOUN
cjfa-35356	178	12	,	,	PUNCT
cjfa-35356	178	13	it	it	PRON
cjfa-35356	178	14	was	be	AUX
cjfa-35356	178	15	revealed	reveal	VERB
cjfa-35356	178	16	that	that	SCONJ
cjfa-35356	178	17	audit	audit	NOUN
cjfa-35356	178	18	fee	fee	NOUN
cjfa-35356	178	19	play	play	VERB
cjfa-35356	178	20	crucial	crucial	ADJ
cjfa-35356	178	21	role	role	NOUN
cjfa-35356	178	22	on	on	ADP
cjfa-35356	178	23	the	the	DET
cjfa-35356	178	24	quality	quality	NOUN
cjfa-35356	178	25	of	of	ADP
cjfa-35356	178	26	audited	audit	VERB
cjfa-35356	178	27	statement	statement	NOUN
cjfa-35356	178	28	of	of	ADP
cjfa-35356	178	29	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	178	30	firms	firm	NOUN
cjfa-35356	178	31	in	in	ADP
cjfa-35356	178	32	nigeria	nigeria	PROPN
cjfa-35356	178	33	this	this	PRON
cjfa-35356	178	34	is	be	AUX
cjfa-35356	178	35	evidenced	evidence	VERB
cjfa-35356	178	36	by	by	ADP
cjfa-35356	178	37	the	the	DET
cjfa-35356	178	38	positive	positive	ADJ
cjfa-35356	178	39	coefficient	coefficient	NOUN
cjfa-35356	178	40	that	that	PRON
cjfa-35356	178	41	was	be	AUX
cjfa-35356	178	42	reported	report	VERB
cjfa-35356	178	43	which	which	PRON
cjfa-35356	178	44	signal	signal	VERB
cjfa-35356	178	45	that	that	SCONJ
cjfa-35356	178	46	the	the	PRON
cjfa-35356	178	47	higher	high	ADJ
cjfa-35356	178	48	the	the	DET
cjfa-35356	178	49	audit	audit	NOUN
cjfa-35356	178	50	fee	fee	NOUN
cjfa-35356	178	51	,	,	PUNCT
cjfa-35356	178	52	the	the	PRON
cjfa-35356	178	53	higher	high	ADJ
cjfa-35356	178	54	the	the	DET
cjfa-35356	178	55	accuracy	accuracy	NOUN
cjfa-35356	178	56	and	and	CCONJ
cjfa-35356	178	57	reliability	reliability	NOUN
cjfa-35356	178	58	of	of	ADP
cjfa-35356	178	59	audited	audit	VERB
cjfa-35356	178	60	statement	statement	NOUN
cjfa-35356	178	61	of	of	ADP
cjfa-35356	178	62	account	account	NOUN
cjfa-35356	178	63	of	of	ADP
cjfa-35356	178	64	an	an	DET
cjfa-35356	178	65	organization	organization	NOUN
cjfa-35356	178	66	.	.	PUNCT
cjfa-35356	179	1	the	the	DET
cjfa-35356	179	2	,	,	PUNCT
cjfa-35356	179	3	positive	positive	ADJ
cjfa-35356	179	4	coefficient	coefficient	NOUN
cjfa-35356	179	5	that	that	PRON
cjfa-35356	179	6	was	be	AUX
cjfa-35356	179	7	reported	report	VERB
cjfa-35356	179	8	on	on	ADP
cjfa-35356	179	9	audit	audit	NOUN
cjfa-35356	179	10	fee	fee	NOUN
cjfa-35356	179	11	posits	posit	NOUN
cjfa-35356	179	12	that	that	SCONJ
cjfa-35356	179	13	the	the	DET
cjfa-35356	179	14	selected	select	VERB
cjfa-35356	179	15	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	179	16	firms	firm	NOUN
cjfa-35356	179	17	are	be	AUX
cjfa-35356	179	18	really	really	ADV
cjfa-35356	179	19	are	be	AUX
cjfa-35356	179	20	paying	pay	VERB
cjfa-35356	179	21	the	the	DET
cjfa-35356	179	22	specified	specified	ADJ
cjfa-35356	179	23	audit	audit	NOUN
cjfa-35356	179	24	rate	rate	NOUN
cjfa-35356	179	25	because	because	SCONJ
cjfa-35356	179	26	of	of	ADP
cjfa-35356	179	27	it	it	PRON
cjfa-35356	179	28	clear	clear	ADV
cjfa-35356	179	29	cut	cut	VERB
cjfa-35356	179	30	effect	effect	NOUN
cjfa-35356	179	31	on	on	ADP
cjfa-35356	179	32	the	the	DET
cjfa-35356	179	33	quality	quality	NOUN
cjfa-35356	179	34	of	of	ADP
cjfa-35356	179	35	audited	audit	VERB
cjfa-35356	179	36	financial	financial	ADJ
cjfa-35356	179	37	statement	statement	NOUN
cjfa-35356	179	38	considering	consider	VERB
cjfa-35356	179	39	the	the	DET
cjfa-35356	179	40	reported	report	VERB
cjfa-35356	179	41	inferential	inferential	ADJ
cjfa-35356	179	42	result	result	NOUN
cjfa-35356	179	43	which	which	PRON
cjfa-35356	179	44	was	be	AUX
cjfa-35356	179	45	statistically	statistically	ADV
cjfa-35356	179	46	significance	significance	NOUN
cjfa-35356	179	47	@	@	ADP
cjfa-35356	179	48	1	1	NUM
cjfa-35356	179	49	%	%	NOUN
cjfa-35356	179	50	.	.	PUNCT
cjfa-35356	180	1	similarly	similarly	ADV
cjfa-35356	180	2	,	,	PUNCT
cjfa-35356	180	3	the	the	DET
cjfa-35356	180	4	empirical	empirical	ADJ
cjfa-35356	180	5	results	result	NOUN
cjfa-35356	180	6	equally	equally	ADV
cjfa-35356	180	7	shows	show	VERB
cjfa-35356	180	8	that	that	SCONJ
cjfa-35356	180	9	audit	audit	NOUN
cjfa-35356	180	10	report	report	NOUN
cjfa-35356	180	11	lag	lag	NOUN
cjfa-35356	180	12	equally	equally	ADV
cjfa-35356	180	13	has	have	VERB
cjfa-35356	180	14	a	a	DET
cjfa-35356	180	15	significant	significant	ADJ
cjfa-35356	180	16	influence	influence	NOUN
cjfa-35356	180	17	on	on	ADP
cjfa-35356	180	18	audit	audit	NOUN
cjfa-35356	180	19	quality	quality	NOUN
cjfa-35356	180	20	of	of	ADP
cjfa-35356	180	21	the	the	DET
cjfa-35356	180	22	selected	select	VERB
cjfa-35356	180	23	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	180	24	firms	firm	NOUN
cjfa-35356	180	25	given	give	VERB
cjfa-35356	180	26	cognizance	cognizance	NOUN
cjfa-35356	180	27	to	to	ADP
cjfa-35356	180	28	the	the	DET
cjfa-35356	180	29	inferential	inferential	ADJ
cjfa-35356	180	30	statistic	statistic	NOUN
cjfa-35356	180	31	results	result	NOUN
cjfa-35356	180	32	which	which	PRON
cjfa-35356	180	33	suggest	suggest	VERB
cjfa-35356	180	34	that	that	SCONJ
cjfa-35356	180	35	delay	delay	VERB
cjfa-35356	180	36	disclosure	disclosure	NOUN
cjfa-35356	180	37	of	of	ADP
cjfa-35356	180	38	audit	audit	NOUN
cjfa-35356	180	39	account	account	NOUN
cjfa-35356	180	40	usually	usually	ADV
cjfa-35356	180	41	erode	erode	VERB
cjfa-35356	180	42	the	the	DET
cjfa-35356	180	43	confidence	confidence	NOUN
cjfa-35356	180	44	of	of	ADP
cjfa-35356	180	45	audited	audit	VERB
cjfa-35356	180	46	statement	statement	NOUN
cjfa-35356	180	47	users	user	NOUN
cjfa-35356	180	48	.	.	PUNCT
cjfa-35356	181	1	this	this	PRON
cjfa-35356	181	2	underscored	underscore	VERB
cjfa-35356	181	3	the	the	DET
cjfa-35356	181	4	need	need	NOUN
cjfa-35356	181	5	to	to	PART
cjfa-35356	181	6	encourage	encourage	VERB
cjfa-35356	181	7	timely	timely	ADJ
cjfa-35356	181	8	disclosure	disclosure	NOUN
cjfa-35356	181	9	of	of	ADP
cjfa-35356	181	10	audited	audit	VERB
cjfa-35356	181	11	statement	statement	NOUN
cjfa-35356	181	12	as	as	SCONJ
cjfa-35356	181	13	this	this	PRON
cjfa-35356	181	14	will	will	AUX
cjfa-35356	181	15	no	no	ADV
cjfa-35356	181	16	doubt	doubt	ADV
cjfa-35356	181	17	promote	promote	VERB
cjfa-35356	181	18	audit	audit	NOUN
cjfa-35356	181	19	quality	quality	NOUN
cjfa-35356	181	20	and	and	CCONJ
cjfa-35356	181	21	conservatism	conservatism	NOUN
cjfa-35356	181	22	.	.	PUNCT
cjfa-35356	182	1	a	a	DET
cjfa-35356	182	2	negative	negative	ADJ
cjfa-35356	182	3	significant	significant	ADJ
cjfa-35356	182	4	coefficient	coefficient	NOUN
cjfa-35356	182	5	was	be	AUX
cjfa-35356	182	6	also	also	ADV
cjfa-35356	182	7	reported	report	VERB
cjfa-35356	182	8	for	for	ADP
cjfa-35356	182	9	mandatory	mandatory	ADJ
cjfa-35356	182	10	auditor	auditor	NOUN
cjfa-35356	182	11	rotation	rotation	NOUN
cjfa-35356	182	12	as	as	ADP
cjfa-35356	182	13	a	a	DET
cjfa-35356	182	14	factor	factor	NOUN
cjfa-35356	182	15	that	that	PRON
cjfa-35356	182	16	induce	induce	VERB
cjfa-35356	182	17	s	s	VERB
cjfa-35356	182	18	o	o	NOUN
cjfa-35356	182	19	u	u	NOUN
cjfa-35356	182	20	r	r	NOUN
cjfa-35356	182	21	c	c	NOUN
cjfa-35356	182	22	e	e	NOUN
cjfa-35356	182	23	:	:	PUNCT
cjfa-35356	182	24	researcher	researcher	NOUN
cjfa-35356	182	25	’s	’s	PART
cjfa-35356	182	26	computation	computation	NOUN
cjfa-35356	182	27	(	(	PUNCT
cjfa-35356	182	28	2020	2020	NUM
cjfa-35356	182	29	)	)	PUNCT
cjfa-35356	182	30	.	.	PUNCT
cjfa-35356	182	31	 	 	SPACE
cjfa-35356	183	1	conclusion	conclusion	NOUN
cjfa-35356	183	2	and	and	CCONJ
cjfa-35356	183	3	recommendations	recommendation	NOUN
cjfa-35356	183	4	based	base	VERB
cjfa-35356	183	5	on	on	ADP
cjfa-35356	183	6	the	the	DET
cjfa-35356	183	7	empirical	empirical	ADJ
cjfa-35356	183	8	findings	finding	NOUN
cjfa-35356	183	9	of	of	ADP
cjfa-35356	183	10	this	this	DET
cjfa-35356	183	11	study	study	NOUN
cjfa-35356	183	12	,	,	PUNCT
cjfa-35356	183	13	it	it	PRON
cjfa-35356	183	14	was	be	AUX
cjfa-35356	183	15	revealed	reveal	VERB
cjfa-35356	183	16	that	that	SCONJ
cjfa-35356	183	17	audit	audit	NOUN
cjfa-35356	183	18	fee	fee	NOUN
cjfa-35356	183	19	play	play	VERB
cjfa-35356	183	20	crucial	crucial	ADJ
cjfa-35356	183	21	role	role	NOUN
cjfa-35356	183	22	on	on	ADP
cjfa-35356	183	23	the	the	DET
cjfa-35356	183	24	quality	quality	NOUN
cjfa-35356	183	25	of	of	ADP
cjfa-35356	183	26	audited	audit	VERB
cjfa-35356	183	27	statement	statement	NOUN
cjfa-35356	183	28	of	of	ADP
cjfa-35356	183	29	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	183	30	firms	firm	NOUN
cjfa-35356	183	31	in	in	ADP
cjfa-35356	183	32	nigeria	nigeria	PROPN
cjfa-35356	183	33	this	this	PRON
cjfa-35356	183	34	is	be	AUX
cjfa-35356	183	35	evidenced	evidence	VERB
cjfa-35356	183	36	by	by	ADP
cjfa-35356	183	37	the	the	DET
cjfa-35356	183	38	positive	positive	ADJ
cjfa-35356	183	39	coefficient	coefficient	NOUN
cjfa-35356	183	40	that	that	PRON
cjfa-35356	183	41	was	be	AUX
cjfa-35356	183	42	reported	report	VERB
cjfa-35356	183	43	which	which	PRON
cjfa-35356	183	44	signal	signal	VERB
cjfa-35356	183	45	that	that	SCONJ
cjfa-35356	183	46	the	the	PRON
cjfa-35356	183	47	higher	high	ADJ
cjfa-35356	183	48	the	the	DET
cjfa-35356	183	49	audit	audit	NOUN
cjfa-35356	183	50	fee	fee	NOUN
cjfa-35356	183	51	,	,	PUNCT
cjfa-35356	183	52	the	the	PRON
cjfa-35356	183	53	higher	high	ADJ
cjfa-35356	183	54	the	the	DET
cjfa-35356	183	55	accuracy	accuracy	NOUN
cjfa-35356	183	56	and	and	CCONJ
cjfa-35356	183	57	reliability	reliability	NOUN
cjfa-35356	183	58	of	of	ADP
cjfa-35356	183	59	audited	audit	VERB
cjfa-35356	183	60	statement	statement	NOUN
cjfa-35356	183	61	of	of	ADP
cjfa-35356	183	62	account	account	NOUN
cjfa-35356	183	63	of	of	ADP
cjfa-35356	183	64	an	an	DET
cjfa-35356	183	65	organization	organization	NOUN
cjfa-35356	183	66	.	.	PUNCT
cjfa-35356	184	1	the	the	DET
cjfa-35356	184	2	,	,	PUNCT
cjfa-35356	184	3	positive	positive	ADJ
cjfa-35356	184	4	coefficient	coefficient	NOUN
cjfa-35356	184	5	that	that	PRON
cjfa-35356	184	6	was	be	AUX
cjfa-35356	184	7	reported	report	VERB
cjfa-35356	184	8	on	on	ADP
cjfa-35356	184	9	audit	audit	NOUN
cjfa-35356	184	10	fee	fee	NOUN
cjfa-35356	184	11	posits	posit	NOUN
cjfa-35356	184	12	that	that	SCONJ
cjfa-35356	184	13	the	the	DET
cjfa-35356	184	14	selected	select	VERB
cjfa-35356	184	15	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	184	16	firms	firm	NOUN
cjfa-35356	184	17	are	be	AUX
cjfa-35356	184	18	really	really	ADV
cjfa-35356	184	19	are	be	AUX
cjfa-35356	184	20	paying	pay	VERB
cjfa-35356	184	21	the	the	DET
cjfa-35356	184	22	specified	specified	ADJ
cjfa-35356	184	23	audit	audit	NOUN
cjfa-35356	184	24	rate	rate	NOUN
cjfa-35356	184	25	because	because	SCONJ
cjfa-35356	184	26	of	of	ADP
cjfa-35356	184	27	it	it	PRON
cjfa-35356	184	28	clear	clear	ADV
cjfa-35356	184	29	cut	cut	VERB
cjfa-35356	184	30	effect	effect	NOUN
cjfa-35356	184	31	on	on	ADP
cjfa-35356	184	32	the	the	DET
cjfa-35356	184	33	quality	quality	NOUN
cjfa-35356	184	34	of	of	ADP
cjfa-35356	184	35	efficacy	efficacy	NOUN
cjfa-35356	184	36	of	of	ADP
cjfa-35356	184	37	audit	audit	NOUN
cjfa-35356	184	38	fee	fee	NOUN
cjfa-35356	184	39	on	on	ADP
cjfa-35356	184	40	audit	audit	NOUN
cjfa-35356	184	41	quality	quality	NOUN
cjfa-35356	184	42	…	…	PUNCT
cjfa-35356	184	43	65	65	NUM
cjfa-35356	184	44	audited	audit	VERB
cjfa-35356	184	45	financial	financial	ADJ
cjfa-35356	184	46	statement	statement	NOUN
cjfa-35356	184	47	considering	consider	VERB
cjfa-35356	184	48	the	the	DET
cjfa-35356	184	49	reported	report	VERB
cjfa-35356	184	50	inferential	inferential	ADJ
cjfa-35356	184	51	result	result	NOUN
cjfa-35356	184	52	which	which	PRON
cjfa-35356	184	53	was	be	AUX
cjfa-35356	184	54	statistically	statistically	ADV
cjfa-35356	184	55	significance	significance	NOUN
cjfa-35356	184	56	at	at	ADP
cjfa-35356	184	57	1	1	NUM
cjfa-35356	184	58	%	%	NOUN
cjfa-35356	184	59	.	.	PUNCT
cjfa-35356	185	1	similarly	similarly	ADV
cjfa-35356	185	2	,	,	PUNCT
cjfa-35356	185	3	the	the	DET
cjfa-35356	185	4	empirical	empirical	ADJ
cjfa-35356	185	5	results	result	NOUN
cjfa-35356	185	6	equally	equally	ADV
cjfa-35356	185	7	shows	show	VERB
cjfa-35356	185	8	that	that	SCONJ
cjfa-35356	185	9	audit	audit	NOUN
cjfa-35356	185	10	report	report	NOUN
cjfa-35356	185	11	lag	lag	NOUN
cjfa-35356	185	12	equally	equally	ADV
cjfa-35356	185	13	has	have	VERB
cjfa-35356	185	14	a	a	DET
cjfa-35356	185	15	significant	significant	ADJ
cjfa-35356	185	16	influence	influence	NOUN
cjfa-35356	185	17	on	on	ADP
cjfa-35356	185	18	audit	audit	NOUN
cjfa-35356	185	19	quality	quality	NOUN
cjfa-35356	185	20	of	of	ADP
cjfa-35356	185	21	the	the	DET
cjfa-35356	185	22	selected	select	VERB
cjfa-35356	185	23	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	185	24	firms	firm	NOUN
cjfa-35356	185	25	given	give	VERB
cjfa-35356	185	26	cognizance	cognizance	NOUN
cjfa-35356	185	27	to	to	ADP
cjfa-35356	185	28	the	the	DET
cjfa-35356	185	29	inferential	inferential	ADJ
cjfa-35356	185	30	statistic	statistic	NOUN
cjfa-35356	185	31	results	result	NOUN
cjfa-35356	185	32	which	which	PRON
cjfa-35356	185	33	suggest	suggest	VERB
cjfa-35356	185	34	that	that	SCONJ
cjfa-35356	185	35	delay	delay	VERB
cjfa-35356	185	36	disclosure	disclosure	NOUN
cjfa-35356	185	37	of	of	ADP
cjfa-35356	185	38	audit	audit	NOUN
cjfa-35356	185	39	account	account	NOUN
cjfa-35356	185	40	usually	usually	ADV
cjfa-35356	185	41	erode	erode	VERB
cjfa-35356	185	42	the	the	DET
cjfa-35356	185	43	confidence	confidence	NOUN
cjfa-35356	185	44	of	of	ADP
cjfa-35356	185	45	audited	audit	VERB
cjfa-35356	185	46	statement	statement	NOUN
cjfa-35356	185	47	users	user	NOUN
cjfa-35356	185	48	.	.	PUNCT
cjfa-35356	186	1	this	this	PRON
cjfa-35356	186	2	underscored	underscore	VERB
cjfa-35356	186	3	the	the	DET
cjfa-35356	186	4	need	need	NOUN
cjfa-35356	186	5	to	to	PART
cjfa-35356	186	6	encourage	encourage	VERB
cjfa-35356	186	7	timely	timely	ADJ
cjfa-35356	186	8	disclosure	disclosure	NOUN
cjfa-35356	186	9	of	of	ADP
cjfa-35356	186	10	audited	audit	VERB
cjfa-35356	186	11	statement	statement	NOUN
cjfa-35356	186	12	as	as	SCONJ
cjfa-35356	186	13	this	this	PRON
cjfa-35356	186	14	will	will	AUX
cjfa-35356	186	15	no	no	ADV
cjfa-35356	186	16	doubt	doubt	ADV
cjfa-35356	186	17	promote	promote	VERB
cjfa-35356	186	18	audit	audit	NOUN
cjfa-35356	186	19	quality	quality	NOUN
cjfa-35356	186	20	and	and	CCONJ
cjfa-35356	186	21	conservatism	conservatism	NOUN
cjfa-35356	186	22	.	.	PUNCT
cjfa-35356	187	1	a	a	DET
cjfa-35356	187	2	negative	negative	ADJ
cjfa-35356	187	3	significant	significant	ADJ
cjfa-35356	187	4	coefficient	coefficient	NOUN
cjfa-35356	187	5	was	be	AUX
cjfa-35356	187	6	also	also	ADV
cjfa-35356	187	7	reported	report	VERB
cjfa-35356	187	8	for	for	ADP
cjfa-35356	187	9	mandatory	mandatory	ADJ
cjfa-35356	187	10	auditor	auditor	NOUN
cjfa-35356	187	11	rotation	rotation	NOUN
cjfa-35356	187	12	as	as	ADP
cjfa-35356	187	13	a	a	DET
cjfa-35356	187	14	factor	factor	NOUN
cjfa-35356	187	15	that	that	PRON
cjfa-35356	187	16	induce	induce	VERB
cjfa-35356	187	17	audit	audit	NOUN
cjfa-35356	187	18	quality	quality	NOUN
cjfa-35356	187	19	considering	consider	VERB
cjfa-35356	187	20	the	the	DET
cjfa-35356	187	21	fact	fact	NOUN
cjfa-35356	187	22	that	that	SCONJ
cjfa-35356	187	23	longer	long	ADJ
cjfa-35356	187	24	mandatory	mandatory	ADJ
cjfa-35356	187	25	auditor	auditor	NOUN
cjfa-35356	187	26	rotation	rotation	NOUN
cjfa-35356	187	27	usually	usually	ADV
cjfa-35356	187	28	poses	pose	VERB
cjfa-35356	187	29	threat	threat	NOUN
cjfa-35356	187	30	on	on	ADP
cjfa-35356	187	31	ethical	ethical	ADJ
cjfa-35356	187	32	standard	standard	NOUN
cjfa-35356	187	33	due	due	ADP
cjfa-35356	187	34	to	to	ADP
cjfa-35356	187	35	long	long	ADJ
cjfa-35356	187	36	time	time	NOUN
cjfa-35356	187	37	cordial	cordial	ADJ
cjfa-35356	187	38	client	client	NOUN
cjfa-35356	187	39	–	–	PUNCT
cjfa-35356	187	40	agent	agent	NOUN
cjfa-35356	187	41	relationship	relationship	NOUN
cjfa-35356	187	42	.	.	PUNCT
cjfa-35356	188	1	in	in	ADP
cjfa-35356	188	2	line	line	NOUN
cjfa-35356	188	3	with	with	ADP
cjfa-35356	188	4	the	the	DET
cjfa-35356	188	5	outcome	outcome	NOUN
cjfa-35356	188	6	of	of	ADP
cjfa-35356	188	7	this	this	DET
cjfa-35356	188	8	findings	finding	NOUN
cjfa-35356	188	9	,	,	PUNCT
cjfa-35356	188	10	it	it	PRON
cjfa-35356	188	11	was	be	AUX
cjfa-35356	188	12	recommended	recommend	VERB
cjfa-35356	188	13	that	that	SCONJ
cjfa-35356	188	14	policy	policy	NOUN
cjfa-35356	188	15	makers	maker	NOUN
cjfa-35356	188	16	and	and	CCONJ
cjfa-35356	188	17	regulators	regulator	NOUN
cjfa-35356	188	18	should	should	AUX
cjfa-35356	188	19	put	put	VERB
cjfa-35356	188	20	in	in	ADP
cjfa-35356	188	21	place	place	NOUN
cjfa-35356	188	22	a	a	DET
cjfa-35356	188	23	framework	framework	NOUN
cjfa-35356	188	24	that	that	PRON
cjfa-35356	188	25	will	will	AUX
cjfa-35356	188	26	ensure	ensure	VERB
cjfa-35356	188	27	the	the	DET
cjfa-35356	188	28	payment	payment	NOUN
cjfa-35356	188	29	of	of	ADP
cjfa-35356	188	30	optimal	optimal	ADJ
cjfa-35356	188	31	compensation	compensation	NOUN
cjfa-35356	188	32	to	to	PART
cjfa-35356	188	33	audit	audit	VERB
cjfa-35356	188	34	firm	firm	NOUN
cjfa-35356	188	35	as	as	ADP
cjfa-35356	188	36	audit	audit	NOUN
cjfa-35356	188	37	fee	fee	NOUN
cjfa-35356	188	38	,	,	PUNCT
cjfa-35356	188	39	also	also	ADV
cjfa-35356	188	40	delay	delay	VERB
cjfa-35356	188	41	disclosure	disclosure	NOUN
cjfa-35356	188	42	audited	audit	VERB
cjfa-35356	188	43	statement	statement	NOUN
cjfa-35356	188	44	(	(	PUNCT
cjfa-35356	188	45	audit	audit	NOUN
cjfa-35356	188	46	report	report	NOUN
cjfa-35356	188	47	lag	lag	NOUN
cjfa-35356	188	48	)	)	PUNCT
cjfa-35356	188	49	should	should	AUX
cjfa-35356	188	50	be	be	AUX
cjfa-35356	188	51	discourage	discourage	NOUN
cjfa-35356	188	52	as	as	SCONJ
cjfa-35356	188	53	this	this	PRON
cjfa-35356	188	54	will	will	AUX
cjfa-35356	188	55	improve	improve	VERB
cjfa-35356	188	56	the	the	DET
cjfa-35356	188	57	audit	audit	NOUN
cjfa-35356	188	58	quality	quality	NOUN
cjfa-35356	188	59	with	with	ADP
cjfa-35356	188	60	respect	respect	NOUN
cjfa-35356	188	61	to	to	ADP
cjfa-35356	188	62	the	the	DET
cjfa-35356	188	63	users	user	NOUN
cjfa-35356	188	64	confidence	confidence	NOUN
cjfa-35356	188	65	on	on	ADP
cjfa-35356	188	66	audited	audit	VERB
cjfa-35356	188	67	financial	financial	ADJ
cjfa-35356	188	68	statement	statement	NOUN
cjfa-35356	188	69	.	.	PUNCT
cjfa-35356	189	1	finally	finally	ADV
cjfa-35356	189	2	,	,	PUNCT
cjfa-35356	189	3	the	the	DET
cjfa-35356	189	4	mandatory	mandatory	ADJ
cjfa-35356	189	5	auditor	auditor	NOUN
cjfa-35356	189	6	rotation	rotation	NOUN
cjfa-35356	189	7	legal	legal	ADJ
cjfa-35356	189	8	framework	framework	NOUN
cjfa-35356	189	9	must	must	AUX
cjfa-35356	189	10	be	be	AUX
cjfa-35356	189	11	reinstituted	reinstitute	VERB
cjfa-35356	189	12	and	and	CCONJ
cjfa-35356	189	13	respected	respect	VERB
cjfa-35356	189	14	by	by	ADP
cjfa-35356	189	15	all	all	PRON
cjfa-35356	189	16	and	and	CCONJ
cjfa-35356	189	17	sundry	sundry	ADJ
cjfa-35356	189	18	considering	consider	VERB
cjfa-35356	189	19	it	it	PRON
cjfa-35356	189	20	influence	influence	NOUN
cjfa-35356	189	21	on	on	ADP
cjfa-35356	189	22	audit	audit	NOUN
cjfa-35356	189	23	quality	quality	NOUN
cjfa-35356	189	24	evidenced	evidence	VERB
cjfa-35356	189	25	by	by	ADP
cjfa-35356	189	26	it	it	PRON
cjfa-35356	189	27	reported	report	VERB
cjfa-35356	189	28	negative	negative	ADJ
cjfa-35356	189	29	significant	significant	ADJ
cjfa-35356	189	30	coefficient	coefficient	NOUN
cjfa-35356	189	31	estimated	estimate	VERB
cjfa-35356	189	32	model	model	NOUN
cjfa-35356	189	33	for	for	ADP
cjfa-35356	189	34	the	the	DET
cjfa-35356	189	35	population	population	NOUN
cjfa-35356	189	36	under	under	ADP
cjfa-35356	189	37	study	study	NOUN
cjfa-35356	189	38	.	.	PUNCT
cjfa-35356	189	39	 	 	SPACE
cjfa-35356	190	1	references	reference	NOUN
cjfa-35356	190	2	adeniyi	adeniyi	ADV
cjfa-35356	190	3	,	,	PUNCT
cjfa-35356	190	4	d.	d.	PROPN
cjfa-35356	190	5	(	(	PUNCT
cjfa-35356	190	6	2018	2018	NUM
cjfa-35356	190	7	)	)	PUNCT
cjfa-35356	190	8	.	.	PUNCT
cjfa-35356	191	1	efficacy	efficacy	NOUN
cjfa-35356	191	2	of	of	ADP
cjfa-35356	191	3	the	the	DET
cjfa-35356	191	4	relationship	relationship	NOUN
cjfa-35356	191	5	between	between	ADP
cjfa-35356	191	6	the	the	DET
cjfa-35356	191	7	tenure	tenure	NOUN
cjfa-35356	191	8	of	of	ADP
cjfa-35356	191	9	auditor	auditor	NOUN
cjfa-35356	191	10	and	and	CCONJ
cjfa-35356	191	11	audit	audit	NOUN
cjfa-35356	191	12	quality	quality	NOUN
cjfa-35356	191	13	in	in	ADP
cjfa-35356	191	14	nigeria	nigeria	PROPN
cjfa-35356	191	15	.	.	PUNCT
cjfa-35356	192	1	a	a	DET
cjfa-35356	192	2	case	case	NOUN
cjfa-35356	192	3	study	study	NOUN
cjfa-35356	192	4	of	of	ADP
cjfa-35356	192	5	coglomerate	coglomerate	ADJ
cjfa-35356	192	6	firms	firm	NOUN
cjfa-35356	192	7	.	.	PUNCT
cjfa-35356	193	1	journal	journal	PROPN
cjfa-35356	193	2	of	of	ADP
cjfa-35356	193	3	management	management	NOUN
cjfa-35356	193	4	,	,	PUNCT
cjfa-35356	193	5	4(2	4(2	NUM
cjfa-35356	193	6	)	)	PUNCT
cjfa-35356	193	7	,	,	PUNCT
cjfa-35356	193	8	105	105	NUM
cjfa-35356	193	9	-	-	SYM
cjfa-35356	193	10	120	120	NUM
cjfa-35356	193	11	.	.	PUNCT
cjfa-35356	194	1	african	african	PROPN
cjfa-35356	194	2	development	development	PROPN
cjfa-35356	194	3	bank	bank	PROPN
cjfa-35356	194	4	group	group	NOUN
cjfa-35356	194	5	(	(	PUNCT
cjfa-35356	194	6	2018	2018	NUM
cjfa-35356	194	7	)	)	PUNCT
cjfa-35356	194	8	.	.	PUNCT
cjfa-35356	195	1	african	african	ADJ
cjfa-35356	195	2	nations	nations	PROPN
cjfa-35356	195	3	financial	financial	ADJ
cjfa-35356	195	4	growth	growth	NOUN
cjfa-35356	195	5	strategy	strategy	NOUN
cjfa-35356	195	6	’	'	PUNCT
cjfa-35356	195	7	summary	summary	NOUN
cjfa-35356	195	8	report	report	NOUN
cjfa-35356	195	9	,	,	PUNCT
cjfa-35356	195	10	abuja	abuja	PROPN
cjfa-35356	195	11	.	.	PUNCT
cjfa-35356	196	1	akin	akin	PROPN
cjfa-35356	196	2	,	,	PUNCT
cjfa-35356	196	3	s.a	s.a	PROPN
cjfa-35356	196	4	.	.	PROPN
cjfa-35356	197	1	(	(	PUNCT
cjfa-35356	197	2	2017	2017	NUM
cjfa-35356	197	3	)	)	PUNCT
cjfa-35356	197	4	.	.	PUNCT
cjfa-35356	198	1	impact	impact	NOUN
cjfa-35356	198	2	of	of	ADP
cjfa-35356	198	3	audit	audit	NOUN
cjfa-35356	198	4	quality	quality	NOUN
cjfa-35356	198	5	on	on	ADP
cjfa-35356	198	6	firms	firm	NOUN
cjfa-35356	198	7	performance	performance	NOUN
cjfa-35356	198	8	in	in	ADP
cjfa-35356	198	9	nigeria	nigeria	PROPN
cjfa-35356	198	10	:	:	PUNCT
cjfa-35356	198	11	evidence	evidence	NOUN
cjfa-35356	198	12	from	from	ADP
cjfa-35356	198	13	manufacturing	manufacture	VERB
cjfa-35356	198	14	firms	firm	NOUN
cjfa-35356	198	15	.	.	PUNCT
cjfa-35356	199	1	international	international	ADJ
cjfa-35356	199	2	journal	journal	PROPN
cjfa-35356	199	3	of	of	ADP
cjfa-35356	199	4	accounting	accounting	NOUN
cjfa-35356	199	5	,	,	PUNCT
cjfa-35356	199	6	finance	finance	NOUN
cjfa-35356	199	7	and	and	CCONJ
cjfa-35356	199	8	management	management	NOUN
cjfa-35356	199	9	,	,	PUNCT
cjfa-35356	199	10	6(4	6(4	NUM
cjfa-35356	199	11	)	)	PUNCT
cjfa-35356	199	12	,	,	PUNCT
cjfa-35356	199	13	2	2	NUM
cjfa-35356	199	14	-	-	SYM
cjfa-35356	199	15	37	37	NUM
cjfa-35356	199	16	.	.	PUNCT
cjfa-35356	200	1	aremu	aremu	PROPN
cjfa-35356	200	2	,	,	PUNCT
cjfa-35356	200	3	m.a	m.a	PROPN
cjfa-35356	200	4	.	.	PROPN
cjfa-35356	200	5	(	(	PUNCT
cjfa-35356	200	6	2018	2018	NUM
cjfa-35356	200	7	)	)	PUNCT
cjfa-35356	200	8	determinants	determinant	NOUN
cjfa-35356	200	9	of	of	ADP
cjfa-35356	200	10	audit	audit	NOUN
cjfa-35356	200	11	quality	quality	NOUN
cjfa-35356	200	12	in	in	ADP
cjfa-35356	200	13	the	the	DET
cjfa-35356	200	14	banking	banking	NOUN
cjfa-35356	200	15	sector	sector	NOUN
cjfa-35356	200	16	.	.	PUNCT
cjfa-35356	201	1	research	research	NOUN
cjfa-35356	201	2	paper	paper	NOUN
cjfa-35356	201	3	african	african	ADJ
cjfa-35356	201	4	economic	economic	ADJ
cjfa-35356	201	5	research	research	NOUN
cjfa-35356	201	6	consortium	consortium	NOUN
cjfa-35356	201	7	,	,	PUNCT
cjfa-35356	201	8	179	179	NUM
cjfa-35356	201	9	.	.	PUNCT
cjfa-35356	202	1	ayinde	ayinde	PROPN
cjfa-35356	202	2	,	,	PUNCT
cjfa-35356	202	3	d.	d.	PROPN
cjfa-35356	202	4	(	(	PUNCT
cjfa-35356	202	5	2019	2019	NUM
cjfa-35356	202	6	)	)	PUNCT
cjfa-35356	202	7	.	.	PUNCT
cjfa-35356	203	1	effect	effect	NOUN
cjfa-35356	203	2	of	of	ADP
cjfa-35356	203	3	audit	audit	NOUN
cjfa-35356	203	4	remuneration	remuneration	NOUN
cjfa-35356	203	5	on	on	ADP
cjfa-35356	203	6	financial	financial	ADJ
cjfa-35356	203	7	report	report	NOUN
cjfa-35356	203	8	quality	quality	NOUN
cjfa-35356	203	9	.	.	PUNCT
cjfa-35356	204	1	business	business	NOUN
cjfa-35356	204	2	&	&	CCONJ
cjfa-35356	204	3	finance	finance	PROPN
cjfa-35356	204	4	journal	journal	PROPN
cjfa-35356	204	5	,	,	PUNCT
cjfa-35356	204	6	1(5	1(5	NUM
cjfa-35356	204	7	)	)	PUNCT
cjfa-35356	204	8	,	,	PUNCT
cjfa-35356	204	9	23	23	NUM
cjfa-35356	204	10	-	-	SYM
cjfa-35356	204	11	40	40	NUM
cjfa-35356	204	12	.	.	PUNCT
cjfa-35356	205	1	bolajoko	bolajoko	PROPN
cjfa-35356	205	2	,	,	PUNCT
cjfa-35356	205	3	g.	g.	PROPN
cjfa-35356	205	4	(	(	PUNCT
cjfa-35356	205	5	2015	2015	NUM
cjfa-35356	205	6	)	)	PUNCT
cjfa-35356	205	7	.	.	PUNCT
cjfa-35356	206	1	influence	influence	NOUN
cjfa-35356	206	2	of	of	ADP
cjfa-35356	206	3	corporate	corporate	ADJ
cjfa-35356	206	4	governance	governance	NOUN
cjfa-35356	206	5	on	on	ADP
cjfa-35356	206	6	audit	audit	NOUN
cjfa-35356	206	7	and	and	CCONJ
cjfa-35356	206	8	non	non	ADJ
cjfa-35356	206	9	-	-	ADJ
cjfa-35356	206	10	audit	audit	ADJ
cjfa-35356	206	11	fees	fee	NOUN
cjfa-35356	206	12	.	.	PUNCT
cjfa-35356	207	1	the	the	DET
cjfa-35356	207	2	australasian	australasian	ADJ
cjfa-35356	207	3	accounting	accounting	NOUN
cjfa-35356	207	4	business	business	PROPN
cjfa-35356	207	5	&	&	CCONJ
cjfa-35356	207	6	finance	finance	PROPN
cjfa-35356	207	7	journal	journal	NOUN
cjfa-35356	207	8	,	,	PUNCT
cjfa-35356	207	9	1(4	1(4	NUM
cjfa-35356	207	10	)	)	PUNCT
cjfa-35356	207	11	,	,	PUNCT
cjfa-35356	207	12	40	40	NUM
cjfa-35356	207	13	-	-	SYM
cjfa-35356	207	14	61	61	NUM
cjfa-35356	207	15	.	.	PUNCT
cjfa-35356	208	1	daud	daud	PROPN
cjfa-35356	208	2	omotosho	omotosho	PROPN
cjfa-35356	208	3	saheed	sahee	VERB
cjfa-35356	208	4	,	,	PUNCT
cjfa-35356	208	5	ibrahim	ibrahim	PROPN
cjfa-35356	208	6	majeed	majeed	PROPN
cjfa-35356	208	7	ajibola	ajibola	PROPN
cjfa-35356	208	8	,	,	PUNCT
cjfa-35356	208	9	lukman	lukman	PROPN
cjfa-35356	208	10	adedoyin66	adedoyin66	PROPN
cjfa-35356	208	11	bolanle	bolanle	PROPN
cjfa-35356	208	12	,	,	PUNCT
cjfa-35356	208	13	m.	m.	NOUN
cjfa-35356	208	14	(	(	PUNCT
cjfa-35356	208	15	2011	2011	NUM
cjfa-35356	208	16	)	)	PUNCT
cjfa-35356	208	17	.	.	PUNCT
cjfa-35356	209	1	effect	effect	NOUN
cjfa-35356	209	2	of	of	ADP
cjfa-35356	209	3	firm	firm	ADJ
cjfa-35356	209	4	characteristics	characteristic	NOUN
cjfa-35356	209	5	on	on	ADP
cjfa-35356	209	6	the	the	DET
cjfa-35356	209	7	quality	quality	NOUN
cjfa-35356	209	8	of	of	ADP
cjfa-35356	209	9	financial	financial	ADJ
cjfa-35356	209	10	reports	report	NOUN
cjfa-35356	209	11	:	:	PUNCT
cjfa-35356	209	12	a	a	DET
cjfa-35356	209	13	case	case	NOUN
cjfa-35356	209	14	of	of	ADP
cjfa-35356	209	15	manufacturing	manufacturing	NOUN
cjfa-35356	209	16	firm	firm	NOUN
cjfa-35356	209	17	listed	list	VERB
cjfa-35356	209	18	in	in	ADP
cjfa-35356	209	19	the	the	DET
cjfa-35356	209	20	indonesia	indonesia	PROPN
cjfa-35356	209	21	stock	stock	PROPN
cjfa-35356	209	22	exchange	exchange	PROPN
cjfa-35356	209	23	.	.	PUNCT
cjfa-35356	210	1	faculty	faculty	NOUN
cjfa-35356	210	2	of	of	ADP
cjfa-35356	210	3	economy	economy	NOUN
cjfa-35356	210	4	,	,	PUNCT
cjfa-35356	210	5	gunadarma	gunadarma	VERB
cjfa-35356	210	6	university	university	NOUN
cjfa-35356	210	7	.	.	PUNCT
cjfa-35356	211	1	gujarati	gujarati	PROPN
cjfa-35356	211	2	,	,	PUNCT
cjfa-35356	211	3	d.	d.	PROPN
cjfa-35356	211	4	(	(	PUNCT
cjfa-35356	211	5	2015	2015	NUM
cjfa-35356	211	6	)	)	PUNCT
cjfa-35356	211	7	.	.	PUNCT
cjfa-35356	212	1	basic	basic	ADJ
cjfa-35356	212	2	econometrices	econometrice	NOUN
cjfa-35356	212	3	.	.	PUNCT
cjfa-35356	213	1	new	new	PROPN
cjfa-35356	213	2	york	york	PROPN
cjfa-35356	213	3	,	,	PUNCT
cjfa-35356	213	4	united	united	PROPN
cjfa-35356	213	5	state	state	PROPN
cjfa-35356	213	6	of	of	ADP
cjfa-35356	213	7	america	america	PROPN
cjfa-35356	213	8	:	:	PUNCT
cjfa-35356	213	9	mc	mc	PROPN
cjfa-35356	213	10	graw	graw	PROPN
cjfa-35356	213	11	.	.	PUNCT
cjfa-35356	214	1	ibrahim	ibrahim	PROPN
cjfa-35356	214	2	,	,	PUNCT
cjfa-35356	214	3	m.	m.	NOUN
cjfa-35356	214	4	(	(	PUNCT
cjfa-35356	214	5	2019	2019	NUM
cjfa-35356	214	6	)	)	PUNCT
cjfa-35356	214	7	.	.	PUNCT
cjfa-35356	215	1	an	an	DET
cjfa-35356	215	2	empirical	empirical	ADJ
cjfa-35356	215	3	analysis	analysis	NOUN
cjfa-35356	215	4	of	of	ADP
cjfa-35356	215	5	audit	audit	NOUN
cjfa-35356	215	6	fees	fee	NOUN
cjfa-35356	215	7	influence	influence	NOUN
cjfa-35356	215	8	on	on	ADP
cjfa-35356	215	9	audit	audit	NOUN
cjfa-35356	215	10	quality	quality	NOUN
cjfa-35356	215	11	in	in	ADP
cjfa-35356	215	12	nigerian	nigerian	ADJ
cjfa-35356	215	13	firms	firm	NOUN
cjfa-35356	215	14	.	.	PUNCT
cjfa-35356	216	1	journal	journal	NOUN
cjfa-35356	216	2	of	of	ADP
cjfa-35356	216	3	financial	financial	ADJ
cjfa-35356	216	4	management	management	NOUN
cjfa-35356	216	5	,	,	PUNCT
cjfa-35356	216	6	2(5	2(5	NUM
cjfa-35356	216	7	)	)	PUNCT
cjfa-35356	216	8	,	,	PUNCT
cjfa-35356	216	9	58	58	NUM
cjfa-35356	216	10	-	-	SYM
cjfa-35356	216	11	69	69	NUM
cjfa-35356	216	12	.	.	PUNCT
cjfa-35356	217	1	iyoha	iyoha	PROPN
cjfa-35356	217	2	,	,	PUNCT
cjfa-35356	217	3	a.	a.	NOUN
cjfa-35356	217	4	(	(	PUNCT
cjfa-35356	217	5	2015	2015	NUM
cjfa-35356	217	6	)	)	PUNCT
cjfa-35356	217	7	.	.	PUNCT
cjfa-35356	218	1	audit	audit	NOUN
cjfa-35356	218	2	firm	firm	ADJ
cjfa-35356	218	3	size	size	NOUN
cjfa-35356	218	4	,	,	PUNCT
cjfa-35356	218	5	audit	audit	NOUN
cjfa-35356	218	6	fee	fee	NOUN
cjfa-35356	218	7	and	and	CCONJ
cjfa-35356	218	8	audit	audit	NOUN
cjfa-35356	218	9	quality	quality	NOUN
cjfa-35356	218	10	:	:	PUNCT
cjfa-35356	218	11	evidence	evidence	NOUN
cjfa-35356	218	12	from	from	ADP
cjfa-35356	218	13	bangladesh	bangladesh	PROPN
cjfa-35356	218	14	.	.	PUNCT
cjfa-35356	219	1	journal	journal	PROPN
cjfa-35356	219	2	of	of	ADP
cjfa-35356	219	3	applied	apply	VERB
cjfa-35356	219	4	business	business	NOUN
cjfa-35356	219	5	and	and	CCONJ
cjfa-35356	219	6	economics	economic	NOUN
cjfa-35356	219	7	,	,	PUNCT
cjfa-35356	219	8	8	8	NUM
cjfa-35356	219	9	,	,	PUNCT
cjfa-35356	219	10	45	45	NUM
cjfa-35356	219	11	-	-	SYM
cjfa-35356	219	12	64	64	NUM
cjfa-35356	219	13	.	.	PUNCT
cjfa-35356	220	1	kolade	kolade	PROPN
cjfa-35356	220	2	,	,	PUNCT
cjfa-35356	220	3	a.	a.	NOUN
cjfa-35356	220	4	(	(	PUNCT
cjfa-35356	220	5	2017	2017	NUM
cjfa-35356	220	6	)	)	PUNCT
cjfa-35356	220	7	.	.	PUNCT
cjfa-35356	221	1	an	an	DET
cjfa-35356	221	2	empirical	empirical	ADJ
cjfa-35356	221	3	analysis	analysis	NOUN
cjfa-35356	221	4	of	of	ADP
cjfa-35356	221	5	auditor	auditor	NOUN
cjfa-35356	221	6	independence	independence	NOUN
cjfa-35356	221	7	and	and	CCONJ
cjfa-35356	221	8	audit	audit	NOUN
cjfa-35356	221	9	fees	fee	NOUN
cjfa-35356	221	10	on	on	ADP
cjfa-35356	221	11	audit	audit	NOUN
cjfa-35356	221	12	quality	quality	NOUN
cjfa-35356	221	13	in	in	ADP
cjfa-35356	221	14	nigerian	nigerian	ADJ
cjfa-35356	221	15	firms	firm	NOUN
cjfa-35356	221	16	.	.	PUNCT
cjfa-35356	222	1	an	an	DET
cjfa-35356	222	2	unpublished	unpublished	ADJ
cjfa-35356	222	3	seminar	seminar	NOUN
cjfa-35356	222	4	report	report	NOUN
cjfa-35356	222	5	submitted	submit	VERB
cjfa-35356	222	6	to	to	ADP
cjfa-35356	222	7	east	east	ADJ
cjfa-35356	222	8	ukrainian	ukrainian	PROPN
cjfa-35356	222	9	national	national	PROPN
cjfa-35356	222	10	university	university	PROPN
cjfa-35356	222	11	.	.	PUNCT
cjfa-35356	223	1	kolapo	kolapo	PROPN
cjfa-35356	223	2	,	,	PUNCT
cjfa-35356	223	3	n.	n.	PROPN
cjfa-35356	223	4	(	(	PUNCT
cjfa-35356	223	5	2018	2018	NUM
cjfa-35356	223	6	)	)	PUNCT
cjfa-35356	223	7	.	.	PUNCT
cjfa-35356	224	1	effect	effect	NOUN
cjfa-35356	224	2	of	of	ADP
cjfa-35356	224	3	audit	audit	NOUN
cjfa-35356	224	4	compensation	compensation	NOUN
cjfa-35356	224	5	on	on	ADP
cjfa-35356	224	6	audit	audit	NOUN
cjfa-35356	224	7	service	service	NOUN
cjfa-35356	224	8	quality	quality	NOUN
cjfa-35356	224	9	in	in	ADP
cjfa-35356	224	10	nigeria	nigeria	PROPN
cjfa-35356	224	11	.	.	PUNCT
cjfa-35356	225	1	a	a	DET
cjfa-35356	225	2	case	case	NOUN
cjfa-35356	225	3	of	of	ADP
cjfa-35356	225	4	consumer	consumer	NOUN
cjfa-35356	225	5	goods	good	NOUN
cjfa-35356	225	6	.	.	PUNCT
cjfa-35356	226	1	an	an	DET
cjfa-35356	226	2	unpublished	unpublished	ADJ
cjfa-35356	226	3	phd	phd	NOUN
cjfa-35356	226	4	.	.	PUNCT
cjfa-35356	226	5	seminar	seminar	NOUN
cjfa-35356	226	6	report	report	NOUN
cjfa-35356	226	7	submitted	submit	VERB
cjfa-35356	226	8	to	to	ADP
cjfa-35356	226	9	kwara	kwara	PROPN
cjfa-35356	226	10	state	state	PROPN
cjfa-35356	226	11	university	university	PROPN
cjfa-35356	226	12	,	,	PUNCT
cjfa-35356	226	13	malete	malete	NOUN
cjfa-35356	226	14	.	.	PUNCT
cjfa-35356	227	1	llaboya	llaboya	PROPN
cjfa-35356	227	2	,	,	PUNCT
cjfa-35356	227	3	s.c	s.c	PROPN
cjfa-35356	227	4	.	.	PROPN
cjfa-35356	227	5	,	,	PUNCT
cjfa-35356	227	6	&	&	CCONJ
cjfa-35356	227	7	ohiokha	ohiokha	PROPN
cjfa-35356	227	8	,	,	PUNCT
cjfa-35356	227	9	n.s	n.s	PROPN
cjfa-35356	227	10	.	.	PROPN
cjfa-35356	227	11	(	(	PUNCT
cjfa-35356	227	12	2014	2014	NUM
cjfa-35356	227	13	)	)	PUNCT
cjfa-35356	227	14	.	.	PUNCT
cjfa-35356	228	1	the	the	DET
cjfa-35356	228	2	impact	impact	NOUN
cjfa-35356	228	3	of	of	ADP
cjfa-35356	228	4	audit	audit	NOUN
cjfa-35356	228	5	quality	quality	NOUN
cjfa-35356	228	6	on	on	ADP
cjfa-35356	228	7	firm	firm	ADJ
cjfa-35356	228	8	performance	performance	NOUN
cjfa-35356	228	9	:	:	PUNCT
cjfa-35356	228	10	evidence	evidence	NOUN
cjfa-35356	228	11	from	from	ADP
cjfa-35356	228	12	malaysia	malaysia	PROPN
cjfa-35356	228	13	journal	journal	PROPN
cjfa-35356	228	14	of	of	ADP
cjfa-35356	228	15	financial	financial	ADJ
cjfa-35356	228	16	economics	economic	NOUN
cjfa-35356	228	17	,	,	PUNCT
cjfa-35356	228	18	13	13	NUM
cjfa-35356	228	19	,	,	PUNCT
cjfa-35356	228	20	187	187	NUM
cjfa-35356	228	21	-	-	SYM
cjfa-35356	228	22	221	221	NUM
cjfa-35356	228	23	.	.	PUNCT
cjfa-35356	229	1	mamud	mamud	PROPN
cjfa-35356	229	2	,	,	PUNCT
cjfa-35356	229	3	b.	b.	PROPN
cjfa-35356	229	4	(	(	PUNCT
cjfa-35356	229	5	2017	2017	NUM
cjfa-35356	229	6	)	)	PUNCT
cjfa-35356	229	7	.	.	PUNCT
cjfa-35356	230	1	impact	impact	NOUN
cjfa-35356	230	2	of	of	ADP
cjfa-35356	230	3	audit	audit	NOUN
cjfa-35356	230	4	independence	independence	NOUN
cjfa-35356	230	5	on	on	ADP
cjfa-35356	230	6	financial	financial	ADJ
cjfa-35356	230	7	reporting	reporting	NOUN
cjfa-35356	230	8	.	.	PUNCT
cjfa-35356	231	1	journal	journal	NOUN
cjfa-35356	231	2	of	of	ADP
cjfa-35356	231	3	financial	financial	ADJ
cjfa-35356	231	4	research	research	NOUN
cjfa-35356	231	5	,	,	PUNCT
cjfa-35356	231	6	3(1	3(1	NUM
cjfa-35356	231	7	)	)	PUNCT
cjfa-35356	231	8	,	,	PUNCT
cjfa-35356	231	9	208	208	NUM
cjfa-35356	231	10	-	-	SYM
cjfa-35356	231	11	220	220	NUM
cjfa-35356	231	12	.	.	PUNCT
cjfa-35356	232	1	oladipupo	oladipupo	PROPN
cjfa-35356	232	2	,	,	PUNCT
cjfa-35356	232	3	f.	f.	PROPN
cjfa-35356	232	4	(	(	PUNCT
cjfa-35356	232	5	2011	2011	NUM
cjfa-35356	232	6	)	)	PUNCT
cjfa-35356	232	7	.	.	PUNCT
cjfa-35356	233	1	impact	impact	NOUN
cjfa-35356	233	2	of	of	ADP
cjfa-35356	233	3	audit	audit	NOUN
cjfa-35356	233	4	lag	lag	VERB
cjfa-35356	233	5	on	on	ADP
cjfa-35356	233	6	financial	financial	ADJ
cjfa-35356	233	7	report	report	NOUN
cjfa-35356	233	8	quality	quality	NOUN
cjfa-35356	233	9	in	in	ADP
cjfa-35356	233	10	nigeria	nigeria	PROPN
cjfa-35356	233	11	.	.	PUNCT
cjfa-35356	234	1	a	a	DET
cjfa-35356	234	2	case	case	NOUN
cjfa-35356	234	3	study	study	NOUN
cjfa-35356	234	4	of	of	ADP
cjfa-35356	234	5	selected	select	VERB
cjfa-35356	234	6	listed	list	VERB
cjfa-35356	234	7	firms	firm	NOUN
cjfa-35356	234	8	.	.	PUNCT
cjfa-35356	235	1	journal	journal	PROPN
cjfa-35356	235	2	of	of	ADP
cjfa-35356	235	3	management	management	NOUN
cjfa-35356	235	4	accounting	accounting	NOUN
cjfa-35356	235	5	,	,	PUNCT
cjfa-35356	235	6	4	4	NUM
cjfa-35356	235	7	,	,	PUNCT
cjfa-35356	235	8	80	80	NUM
cjfa-35356	235	9	-	-	SYM
cjfa-35356	235	10	92	92	NUM
cjfa-35356	235	11	.	.	PUNCT
cjfa-35356	236	1	olamide	olamide	PROPN
cjfa-35356	236	2	,	,	PUNCT
cjfa-35356	236	3	l.	l.	PROPN
cjfa-35356	236	4	(	(	PUNCT
cjfa-35356	236	5	2018	2018	NUM
cjfa-35356	236	6	)	)	PUNCT
cjfa-35356	236	7	.	.	PUNCT
cjfa-35356	237	1	effect	effect	NOUN
cjfa-35356	237	2	of	of	ADP
cjfa-35356	237	3	mandatory	mandatory	ADJ
cjfa-35356	237	4	auditor	auditor	NOUN
cjfa-35356	237	5	rotation	rotation	NOUN
cjfa-35356	237	6	on	on	ADP
cjfa-35356	237	7	financial	financial	ADJ
cjfa-35356	237	8	report	report	NOUN
cjfa-35356	237	9	quality	quality	NOUN
cjfa-35356	237	10	.	.	PUNCT
cjfa-35356	238	1	evidence	evidence	NOUN
cjfa-35356	238	2	from	from	ADP
cjfa-35356	238	3	selected	select	VERB
cjfa-35356	238	4	nigerian	nigerian	ADJ
cjfa-35356	238	5	deposit	deposit	NOUN
cjfa-35356	238	6	money	money	NOUN
cjfa-35356	238	7	banks	bank	NOUN
cjfa-35356	238	8	.	.	PUNCT
cjfa-35356	239	1	journal	journal	PROPN
cjfa-35356	239	2	of	of	ADP
cjfa-35356	239	3	accounting	accounting	NOUN
cjfa-35356	239	4	,	,	PUNCT
cjfa-35356	239	5	5(3	5(3	NUM
cjfa-35356	239	6	)	)	PUNCT
cjfa-35356	239	7	59	59	NUM
cjfa-35356	239	8	-	-	SYM
cjfa-35356	239	9	72	72	NUM
cjfa-35356	239	10	.	.	PUNCT
cjfa-35356	240	1	olowookere	olowookere	ADV
cjfa-35356	240	2	,	,	PUNCT
cjfa-35356	240	3	a.	a.	NOUN
cjfa-35356	240	4	,	,	PUNCT
cjfa-35356	240	5	&	&	CCONJ
cjfa-35356	240	6	adebiyi	adebiyi	NOUN
cjfa-35356	240	7	,	,	PUNCT
cjfa-35356	240	8	a.	a.	NOUN
cjfa-35356	240	9	(	(	PUNCT
cjfa-35356	240	10	2013	2013	NUM
cjfa-35356	240	11	)	)	PUNCT
cjfa-35356	240	12	.	.	PUNCT
cjfa-35356	241	1	effect	effect	NOUN
cjfa-35356	241	2	of	of	ADP
cjfa-35356	241	3	mandatory	mandatory	ADJ
cjfa-35356	241	4	auditor	auditor	NOUN
cjfa-35356	241	5	rotation	rotation	NOUN
cjfa-35356	241	6	on	on	ADP
cjfa-35356	241	7	audit	audit	NOUN
cjfa-35356	241	8	quality	quality	NOUN
cjfa-35356	241	9	.	.	PUNCT
cjfa-35356	242	1	evidence	evidence	NOUN
cjfa-35356	242	2	from	from	ADP
cjfa-35356	242	3	cement	cement	NOUN
cjfa-35356	242	4	manufacturing	manufacturing	NOUN
cjfa-35356	242	5	companies	company	NOUN
cjfa-35356	242	6	in	in	ADP
cjfa-35356	242	7	nigeria	nigeria	PROPN
cjfa-35356	242	8	.	.	PUNCT
cjfa-35356	243	1	journal	journal	PROPN
cjfa-35356	243	2	of	of	ADP
cjfa-35356	243	3	financial	financial	ADJ
cjfa-35356	243	4	accounting	accounting	NOUN
cjfa-35356	243	5	,	,	PUNCT
cjfa-35356	243	6	5	5	NUM
cjfa-35356	243	7	,	,	PUNCT
cjfa-35356	243	8	100	100	NUM
cjfa-35356	243	9	-	-	SYM
cjfa-35356	243	10	119	119	NUM
cjfa-35356	243	11	.	.	PUNCT
cjfa-35356	244	1	oludiji	oludiji	PROPN
cjfa-35356	244	2	,	,	PUNCT
cjfa-35356	244	3	a.	a.	NOUN
cjfa-35356	244	4	(	(	PUNCT
cjfa-35356	244	5	2018	2018	NUM
cjfa-35356	244	6	)	)	PUNCT
cjfa-35356	244	7	.	.	PUNCT
cjfa-35356	245	1	effect	effect	NOUN
cjfa-35356	245	2	of	of	ADP
cjfa-35356	245	3	nonaudit	nonaudit	PROPN
cjfa-35356	245	4	services	service	NOUN
cjfa-35356	245	5	on	on	ADP
cjfa-35356	245	6	audit	audit	NOUN
cjfa-35356	245	7	quality	quality	NOUN
cjfa-35356	245	8	.	.	PUNCT
cjfa-35356	246	1	singaporean	singaporean	ADJ
cjfa-35356	246	2	journal	journal	PROPN
cjfa-35356	246	3	of	of	ADP
cjfa-35356	246	4	business	business	NOUN
cjfa-35356	246	5	economics	economic	NOUN
cjfa-35356	246	6	,	,	PUNCT
cjfa-35356	246	7	and	and	CCONJ
cjfa-35356	246	8	management	management	NOUN
cjfa-35356	246	9	studies	study	NOUN
cjfa-35356	246	10	,	,	PUNCT
cjfa-35356	246	11	2(11	2(11	NUM
cjfa-35356	246	12	)	)	PUNCT
cjfa-35356	246	13	.	.	PUNCT
cjfa-35356	247	1	onaolapo	onaolapo	PROPN
cjfa-35356	247	2	,	,	PUNCT
cjfa-35356	247	3	a.r	a.r	PROPN
cjfa-35356	247	4	.	.	PROPN
cjfa-35356	247	5	,	,	PUNCT
cjfa-35356	247	6	ajulo	ajulo	PROPN
cjfa-35356	247	7	,	,	PUNCT
cjfa-35356	247	8	o.b	o.b	PROPN
cjfa-35356	247	9	.	.	PROPN
cjfa-35356	247	10	,	,	PUNCT
cjfa-35356	247	11	&	&	CCONJ
cjfa-35356	247	12	onifade	onifade	PROPN
cjfa-35356	247	13	,	,	PUNCT
cjfa-35356	247	14	h.o	h.o	PROPN
cjfa-35356	247	15	.	.	PROPN
cjfa-35356	247	16	(	(	PUNCT
cjfa-35356	247	17	2017	2017	NUM
cjfa-35356	247	18	)	)	PUNCT
cjfa-35356	247	19	.	.	PUNCT
cjfa-35356	248	1	impact	impact	NOUN
cjfa-35356	248	2	of	of	ADP
cjfa-35356	248	3	audit	audit	NOUN
cjfa-35356	248	4	fees	fee	NOUN
cjfa-35356	248	5	on	on	ADP
cjfa-35356	248	6	audit	audit	NOUN
cjfa-35356	248	7	quality	quality	NOUN
cjfa-35356	248	8	:	:	PUNCT
cjfa-35356	248	9	evidence	evidence	NOUN
cjfa-35356	248	10	from	from	ADP
cjfa-35356	248	11	cement	cement	NOUN
cjfa-35356	248	12	manufacturing	manufacturing	NOUN
cjfa-35356	248	13	companies	company	NOUN
cjfa-35356	248	14	in	in	ADP
cjfa-35356	248	15	nigeria	nigeria	PROPN
cjfa-35356	248	16	.	.	PUNCT
cjfa-35356	249	1	journal	journal	PROPN
cjfa-35356	249	2	of	of	ADP
cjfa-35356	249	3	financial	financial	ADJ
cjfa-35356	249	4	economics	economic	NOUN
cjfa-35356	249	5	,	,	PUNCT
cjfa-35356	249	6	5(1	5(1	NUM
cjfa-35356	249	7	)	)	PUNCT
cjfa-35356	249	8	,	,	PUNCT
cjfa-35356	249	9	157	157	NUM
cjfa-35356	249	10	-	-	SYM
cjfa-35356	249	11	185	185	NUM
cjfa-35356	249	12	.	.	PUNCT
cjfa-35356	250	1	opeyemi	opeyemi	PROPN
cjfa-35356	250	2	,	,	PUNCT
cjfa-35356	250	3	r.	r.	PROPN
cjfa-35356	250	4	(	(	PUNCT
cjfa-35356	250	5	2017	2017	NUM
cjfa-35356	250	6	)	)	PUNCT
cjfa-35356	250	7	.	.	PUNCT
cjfa-35356	251	1	effect	effect	NOUN
cjfa-35356	251	2	of	of	ADP
cjfa-35356	251	3	firm	firm	ADJ
cjfa-35356	251	4	characteristics	characteristic	NOUN
cjfa-35356	251	5	on	on	ADP
cjfa-35356	251	6	the	the	DET
cjfa-35356	251	7	quality	quality	NOUN
cjfa-35356	251	8	of	of	ADP
cjfa-35356	251	9	financial	financial	ADJ
cjfa-35356	251	10	reports	report	NOUN
cjfa-35356	251	11	.	.	PUNCT
cjfa-35356	252	1	an	an	DET
cjfa-35356	252	2	unpublished	unpublished	ADJ
cjfa-35356	252	3	m.sc	m.sc	PROPN
cjfa-35356	252	4	.	.	PUNCT
cjfa-35356	252	5	seminar	seminar	NOUN
cjfa-35356	252	6	report	report	NOUN
cjfa-35356	252	7	submitted	submit	VERB
cjfa-35356	252	8	to	to	ADP
cjfa-35356	252	9	university	university	PROPN
cjfa-35356	252	10	of	of	ADP
cjfa-35356	252	11	ilorin	ilorin	NOUN
cjfa-35356	252	12	.	.	PUNCT
cjfa-35356	253	1	otusanya	otusanya	PROPN
cjfa-35356	253	2	,	,	PUNCT
cjfa-35356	253	3	i.m	i.m	PROPN
cjfa-35356	253	4	.	.	PROPN
cjfa-35356	253	5	,	,	PUNCT
cjfa-35356	253	6	&	&	CCONJ
cjfa-35356	253	7	lauwo	lauwo	PROPN
cjfa-35356	253	8	,	,	PUNCT
cjfa-35356	253	9	j.p	j.p	PROPN
cjfa-35356	253	10	.	.	PROPN
cjfa-35356	253	11	(	(	PUNCT
cjfa-35356	253	12	2010	2010	NUM
cjfa-35356	253	13	)	)	PUNCT
cjfa-35356	253	14	.	.	PUNCT
cjfa-35356	254	1	effect	effect	NOUN
cjfa-35356	254	2	of	of	ADP
cjfa-35356	254	3	audit	audit	NOUN
cjfa-35356	254	4	quality	quality	NOUN
cjfa-35356	254	5	on	on	ADP
cjfa-35356	254	6	company	company	NOUN
cjfa-35356	254	7	performance	performance	NOUN
cjfa-35356	254	8	:	:	PUNCT
cjfa-35356	254	9	evidence	evidence	NOUN
cjfa-35356	254	10	from	from	ADP
cjfa-35356	254	11	nigeria	nigeria	PROPN
cjfa-35356	254	12	goods	good	NOUN
cjfa-35356	254	13	sector	sector	NOUN
cjfa-35356	254	14	.	.	PUNCT
cjfa-35356	255	1	journal	journal	PROPN
cjfa-35356	255	2	of	of	ADP
cjfa-35356	255	3	economics	economic	NOUN
cjfa-35356	255	4	and	and	CCONJ
cjfa-35356	255	5	management	management	NOUN
cjfa-35356	255	6	,	,	PUNCT
cjfa-35356	255	7	18(2	18(2	NUM
cjfa-35356	255	8	)	)	PUNCT
cjfa-35356	255	9	,	,	PUNCT
cjfa-35356	255	10	580786	580786	NUM
cjfa-35356	255	11	.	.	PUNCT
cjfa-35356	256	1	pharmaceutical	pharmaceutical	ADJ
cjfa-35356	256	2	market	market	NOUN
cjfa-35356	256	3	sector	sector	NOUN
cjfa-35356	256	4	report	report	NOUN
cjfa-35356	256	5	(	(	PUNCT
cjfa-35356	256	6	2017	2017	NUM
cjfa-35356	256	7	)	)	PUNCT
cjfa-35356	256	8	.	.	PUNCT
cjfa-35356	257	1	vision	vision	NOUN
cjfa-35356	257	2	2020	2020	NUM
cjfa-35356	257	3	:	:	PUNCT
cjfa-35356	257	4	innovation	innovation	NOUN
cjfa-35356	257	5	management	management	NOUN
cjfa-35356	257	6	and	and	CCONJ
cjfa-35356	257	7	pharmaceutical	pharmaceutical	NOUN
cjfa-35356	257	8	firms	firm	NOUN
cjfa-35356	257	9	development	development	NOUN
cjfa-35356	257	10	sustainability	sustainability	NOUN
cjfa-35356	257	11	.	.	PUNCT
cjfa-35356	258	1	shen	shen	PROPN
cjfa-35356	258	2	,	,	PUNCT
cjfa-35356	258	3	t.	t.	PROPN
cjfa-35356	258	4	,	,	PUNCT
cjfa-35356	258	5	&	&	CCONJ
cjfa-35356	258	6	hsiang	hsiang	PROPN
cjfa-35356	258	7	-	-	PUNCT
cjfa-35356	258	8	lin	lin	PROPN
cjfa-35356	258	9	,	,	PUNCT
cjfa-35356	258	10	e.m	e.m	PROPN
cjfa-35356	258	11	.	.	PROPN
cjfa-35356	258	12	(	(	PUNCT
cjfa-35356	258	13	2007	2007	NUM
cjfa-35356	258	14	)	)	PUNCT
cjfa-35356	258	15	.	.	PUNCT
cjfa-35356	259	1	the	the	DET
cjfa-35356	259	2	impact	impact	NOUN
cjfa-35356	259	3	of	of	ADP
cjfa-35356	259	4	audit	audit	NOUN
cjfa-35356	259	5	quality	quality	NOUN
cjfa-35356	259	6	on	on	ADP
cjfa-35356	259	7	firms	firm	NOUN
cjfa-35356	259	8	performance	performance	NOUN
cjfa-35356	259	9	:	:	PUNCT
cjfa-35356	259	10	evidence	evidence	NOUN
cjfa-35356	259	11	from	from	ADP
cjfa-35356	259	12	saudi	saudi	PROPN
cjfa-35356	259	13	arabia	arabia	PROPN
cjfa-35356	259	14	.	.	PUNCT
cjfa-35356	260	1	journal	journal	PROPN
cjfa-35356	260	2	of	of	ADP
cjfa-35356	260	3	applied	apply	VERB
cjfa-35356	260	4	finance	finance	NOUN
cjfa-35356	260	5	and	and	CCONJ
cjfa-35356	260	6	banking	banking	NOUN
cjfa-35356	260	7	,	,	PUNCT
cjfa-35356	260	8	5(2	5(2	NUM
cjfa-35356	260	9	)	)	PUNCT
cjfa-35356	260	10	,	,	PUNCT
cjfa-35356	260	11	363	363	NUM
cjfa-35356	260	12	-	-	SYM
cjfa-35356	260	13	463	463	NUM
cjfa-35356	260	14	.	.	PUNCT
cjfa-35356	261	1	sheu	sheu	PROPN
cjfa-35356	261	2	,	,	PUNCT
cjfa-35356	261	3	h.	h.	PROPN
cjfa-35356	261	4	(	(	PUNCT
cjfa-35356	261	5	2018	2018	NUM
cjfa-35356	261	6	)	)	PUNCT
cjfa-35356	261	7	.	.	PUNCT
cjfa-35356	262	1	influence	influence	NOUN
cjfa-35356	262	2	of	of	ADP
cjfa-35356	262	3	auditors	auditor	NOUN
cjfa-35356	262	4	tenure	tenure	NOUN
cjfa-35356	262	5	on	on	ADP
cjfa-35356	262	6	audit	audit	NOUN
cjfa-35356	262	7	quality	quality	NOUN
cjfa-35356	262	8	of	of	ADP
cjfa-35356	262	9	iranian	iranian	ADJ
cjfa-35356	262	10	listed	list	VERB
cjfa-35356	262	11	firms	firm	NOUN
cjfa-35356	262	12	.	.	PUNCT
cjfa-35356	263	1	journals	journal	NOUN
cjfa-35356	263	2	of	of	ADP
cjfa-35356	263	3	management	management	NOUN
cjfa-35356	263	4	,	,	PUNCT
cjfa-35356	263	5	2(3	2(3	NUM
cjfa-35356	263	6	)	)	PUNCT
cjfa-35356	263	7	,	,	PUNCT
cjfa-35356	263	8	97	97	NUM
cjfa-35356	263	9	-	-	SYM
cjfa-35356	263	10	115	115	NUM
cjfa-35356	263	11	.	.	PUNCT
cjfa-35356	264	1	yuniarti	yuniarti	PROPN
cjfa-35356	264	2	,	,	PUNCT
cjfa-35356	264	3	p.	p.	PROPN
cjfa-35356	264	4	d.	d.	PROPN
cjfa-35356	264	5	(	(	PUNCT
cjfa-35356	264	6	2011	2011	NUM
cjfa-35356	264	7	)	)	PUNCT
cjfa-35356	264	8	.	.	PUNCT
cjfa-35356	265	1	evaluating	evaluate	VERB
cjfa-35356	265	2	value	value	NOUN
cjfa-35356	265	3	based	base	VERB
cjfa-35356	265	4	financial	financial	ADJ
cjfa-35356	265	5	performance	performance	NOUN
cjfa-35356	265	6	measures	measure	NOUN
cjfa-35356	265	7	,	,	PUNCT
cjfa-35356	265	8	journal	journal	NOUN
cjfa-35356	265	9	of	of	ADP
cjfa-35356	265	10	finance	finance	NOUN
cjfa-35356	265	11	and	and	CCONJ
cjfa-35356	265	12	accounting	accounting	NOUN
cjfa-35356	265	13	,	,	PUNCT
cjfa-35356	265	14	5	5	NUM
cjfa-35356	265	15	,	,	PUNCT
cjfa-35356	265	16	56	56	NUM
cjfa-35356	265	17	-	-	SYM
cjfa-35356	265	18	63	63	NUM
cjfa-35356	265	19	.	.	PUNCT
cjfa-35356	266	1	_	_	PRON
cjfa-35356	266	2	hlk76414096	hlk76414096	NOUN
cjfa-35356	266	3	range!a1	range!a1	NOUN