id	sid	tid	token	lemma	pos
cjfa-47443	1	1	date	date	NOUN
cjfa-47443	1	2	of	of	ADP
cjfa-47443	1	3	submission	submission	NOUN
cjfa-47443	1	4	:	:	PUNCT
cjfa-47443	1	5	august	august	PROPN
cjfa-47443	1	6	3	3	NUM
cjfa-47443	1	7	,	,	PUNCT
cjfa-47443	1	8	2022	2022	NUM
cjfa-47443	1	9	;	;	PUNCT
cjfa-47443	1	10	date	date	NOUN
cjfa-47443	1	11	of	of	ADP
cjfa-47443	1	12	acceptance	acceptance	NOUN
cjfa-47443	1	13	:	:	PUNCT
cjfa-47443	1	14	december	december	PROPN
cjfa-47443	1	15	6	6	NUM
cjfa-47443	1	16	,	,	PUNCT
cjfa-47443	1	17	2022	2022	NUM
cjfa-47443	1	18	.	.	PUNCT
cjfa-47443	2	1	*	*	PUNCT
cjfa-47443	2	2	contact	contact	NOUN
cjfa-47443	2	3	information	information	NOUN
cjfa-47443	2	4	:	:	PUNCT
cjfa-47443	2	5	dalia.abb@outlook.com	dalia.abb@outlook.com	PROPN
cjfa-47443	2	6	,	,	PUNCT
cjfa-47443	2	7	department	department	NOUN
cjfa-47443	2	8	of	of	ADP
cjfa-47443	2	9	business	business	PROPN
cjfa-47443	2	10	administration	administration	PROPN
cjfa-47443	2	11	,	,	PUNCT
cjfa-47443	2	12	doctoral	doctoral	ADJ
cjfa-47443	2	13	school	school	NOUN
cjfa-47443	2	14	of	of	ADP
cjfa-47443	2	15	law	law	NOUN
cjfa-47443	2	16	,	,	PUNCT
cjfa-47443	2	17	political	political	ADJ
cjfa-47443	2	18	,	,	PUNCT
cjfa-47443	2	19	administrative	administrative	ADJ
cjfa-47443	2	20	and	and	CCONJ
cjfa-47443	2	21	economic	economic	ADJ
cjfa-47443	2	22	sciences	science	NOUN
cjfa-47443	2	23	,	,	PUNCT
cjfa-47443	2	24	lebanese	lebanese	ADJ
cjfa-47443	2	25	university	university	NOUN
cjfa-47443	2	26	,	,	PUNCT
cjfa-47443	2	27	sin	sin	PROPN
cjfa-47443	2	28	el	el	PROPN
cjfa-47443	2	29	fil	fil	PROPN
cjfa-47443	2	30	,	,	PUNCT
cjfa-47443	2	31	metn	metn	PROPN
cjfa-47443	2	32	,	,	PUNCT
cjfa-47443	2	33	lebanon	lebanon	PROPN
cjfa-47443	2	34	,	,	PUNCT
cjfa-47443	2	35	phone	phone	NOUN
cjfa-47443	2	36	:	:	PUNCT
cjfa-47443	2	37	+9613115905	+9613115905	ADJ
cjfa-47443	2	38	;	;	PUNCT
cjfa-47443	2	39	orcid	orcid	PROPN
cjfa-47443	3	1	i	i	NOUN
cjfa-47443	3	2	d	d	NOUN
cjfa-47443	3	3	:	:	PUNCT
cjfa-47443	3	4	https://orcid.org/0009-0002-0056-2946	https://orcid.org/0009-0002-0056-2946	NOUN
cjfa-47443	3	5	.	.	PUNCT
cjfa-47443	4	1	*	*	PUNCT
cjfa-47443	4	2	*	*	PUNCT
cjfa-47443	4	3	contact	contact	NOUN
cjfa-47443	4	4	information	information	NOUN
cjfa-47443	4	5	:	:	PUNCT
cjfa-47443	5	1	khalilfeghali@yahoo.fr	khalilfeghali@yahoo.fr	PROPN
cjfa-47443	5	2	,	,	PUNCT
cjfa-47443	5	3	department	department	NOUN
cjfa-47443	5	4	of	of	ADP
cjfa-47443	5	5	accounting	accounting	NOUN
cjfa-47443	5	6	and	and	CCONJ
cjfa-47443	5	7	audit	audit	NOUN
cjfa-47443	5	8	,	,	PUNCT
cjfa-47443	5	9	faculty	faculty	NOUN
cjfa-47443	5	10	of	of	ADP
cjfa-47443	5	11	economics	economic	NOUN
cjfa-47443	5	12	and	and	CCONJ
cjfa-47443	5	13	business	business	NOUN
cjfa-47443	5	14	administration	administration	NOUN
cjfa-47443	5	15	,	,	PUNCT
cjfa-47443	5	16	lebanese	lebanese	ADJ
cjfa-47443	5	17	university	university	NOUN
cjfa-47443	5	18	,	,	PUNCT
cjfa-47443	5	19	achrafieh	achrafieh	NOUN
cjfa-47443	5	20	,	,	PUNCT
cjfa-47443	5	21	beirut	beirut	PROPN
cjfa-47443	5	22	,	,	PUNCT
cjfa-47443	5	23	lebanon	lebanon	PROPN
cjfa-47443	5	24	,	,	PUNCT
cjfa-47443	5	25	phone	phone	NOUN
cjfa-47443	5	26	:	:	PUNCT
cjfa-47443	5	27	+9613925862	+9613925862	NUM
cjfa-47443	5	28	;	;	PUNCT
cjfa-47443	5	29	orcid	orcid	NOUN
cjfa-47443	6	1	i	i	NOUN
cjfa-47443	6	2	d	d	NOUN
cjfa-47443	6	3	:	:	PUNCT
cjfa-47443	6	4	https://orcid.org/00000003-3445-9787	https://orcid.org/00000003-3445-9787	ADJ
cjfa-47443	6	5	.	.	PUNCT
cjfa-47443	7	1	copernican	copernican	PROPN
cjfa-47443	7	2	journal	journal	PROPN
cjfa-47443	7	3	of	of	ADP
cjfa-47443	7	4	finance	finance	PROPN
cjfa-47443	7	5	&	&	CCONJ
cjfa-47443	7	6	accounting	accounting	PROPN
cjfa-47443	7	7	e	e	PROPN
cjfa-47443	7	8	-	-	PROPN
cjfa-47443	7	9	issn	issn	PROPN
cjfa-47443	7	10	2300	2300	NUM
cjfa-47443	7	11	-	-	SYM
cjfa-47443	7	12	3065	3065	NUM
cjfa-47443	7	13	p	p	PROPN
cjfa-47443	7	14	-	-	PUNCT
cjfa-47443	7	15	issn	issn	PROPN
cjfa-47443	7	16	2300	2300	NUM
cjfa-47443	7	17	-	-	SYM
cjfa-47443	7	18	12402023	12402023	NUM
cjfa-47443	7	19	,	,	PUNCT
cjfa-47443	7	20	volume	volume	NOUN
cjfa-47443	7	21	12	12	NUM
cjfa-47443	7	22	,	,	PUNCT
cjfa-47443	7	23	issue	issue	NOUN
cjfa-47443	7	24	1	1	NUM
cjfa-47443	7	25	abrach	abrach	NOUN
cjfa-47443	7	26	,	,	PUNCT
cjfa-47443	7	27	d.	d.	PROPN
cjfa-47443	7	28	,	,	PUNCT
cjfa-47443	7	29	&	&	CCONJ
cjfa-47443	7	30	feghali	feghali	PROPN
cjfa-47443	7	31	,	,	PUNCT
cjfa-47443	7	32	k.	k.	PROPN
cjfa-47443	7	33	(	(	PUNCT
cjfa-47443	7	34	2023	2023	NUM
cjfa-47443	7	35	)	)	PUNCT
cjfa-47443	7	36	.	.	PUNCT
cjfa-47443	8	1	examination	examination	NOUN
cjfa-47443	8	2	of	of	ADP
cjfa-47443	8	3	ethical	ethical	ADJ
cjfa-47443	8	4	and	and	CCONJ
cjfa-47443	8	5	professional	professional	ADJ
cjfa-47443	8	6	conduct	conduct	NOUN
cjfa-47443	8	7	of	of	ADP
cjfa-47443	8	8	lebanese	lebanese	ADJ
cjfa-47443	8	9	external	external	ADJ
cjfa-47443	8	10	auditors	auditor	NOUN
cjfa-47443	8	11	.	.	PUNCT
cjfa-47443	9	1	copernican	copernican	PROPN
cjfa-47443	9	2	journal	journal	PROPN
cjfa-47443	9	3	of	of	ADP
cjfa-47443	9	4	finance	finance	PROPN
cjfa-47443	9	5	&	&	CCONJ
cjfa-47443	9	6	accounting	accounting	PROPN
cjfa-47443	9	7	,	,	PUNCT
cjfa-47443	9	8	12(1	12(1	NUM
cjfa-47443	9	9	)	)	PUNCT
cjfa-47443	9	10	,	,	PUNCT
cjfa-47443	9	11	9–28	9–28	NOUN
cjfa-47443	9	12	.	.	PUNCT
cjfa-47443	10	1	http://dx.doi	http://dx.doi	NOUN
cjfa-47443	10	2	.	.	PUNCT
cjfa-47443	11	1	org/10.12775	org/10.12775	PROPN
cjfa-47443	11	2	/	/	SYM
cjfa-47443	11	3	cjfa.2023.001	cjfa.2023.001	PROPN
cjfa-47443	11	4	dalia	dalia	PROPN
cjfa-47443	11	5	abrach	abrach	PROPN
cjfa-47443	11	6	*	*	PROPN
cjfa-47443	11	7	lebanese	lebanese	PROPN
cjfa-47443	11	8	university	university	PROPN
cjfa-47443	11	9	khalil	khalil	PROPN
cjfa-47443	11	10	feghali	feghali	PROPN
cjfa-47443	11	11	*	*	PROPN
cjfa-47443	11	12	*	*	PROPN
cjfa-47443	11	13	lebanese	lebanese	ADJ
cjfa-47443	11	14	university	university	NOUN
cjfa-47443	11	15	examination	examination	NOUN
cjfa-47443	11	16	of	of	ADP
cjfa-47443	11	17	ethical	ethical	ADJ
cjfa-47443	11	18	and	and	CCONJ
cjfa-47443	11	19	professional	professional	ADJ
cjfa-47443	11	20	conduct	conduct	NOUN
cjfa-47443	11	21	of	of	ADP
cjfa-47443	11	22	lebanese	lebanese	ADJ
cjfa-47443	11	23	external	external	ADJ
cjfa-47443	11	24	auditors	auditor	NOUN
cjfa-47443	11	25	keywords	keyword	NOUN
cjfa-47443	11	26	:	:	PUNCT
cjfa-47443	11	27	external	external	ADJ
cjfa-47443	11	28	auditor	auditor	NOUN
cjfa-47443	11	29	,	,	PUNCT
cjfa-47443	11	30	ethic	ethic	ADJ
cjfa-47443	11	31	,	,	PUNCT
cjfa-47443	11	32	professional	professional	ADJ
cjfa-47443	11	33	,	,	PUNCT
cjfa-47443	11	34	independence	independence	NOUN
cjfa-47443	11	35	,	,	PUNCT
cjfa-47443	11	36	quality	quality	NOUN
cjfa-47443	11	37	,	,	PUNCT
cjfa-47443	11	38	behavior	behavior	NOUN
cjfa-47443	11	39	.	.	PUNCT
cjfa-47443	12	1	j	j	PROPN
cjfa-47443	12	2	e	e	PROPN
cjfa-47443	12	3	l	l	PROPN
cjfa-47443	12	4	classification	classification	NOUN
cjfa-47443	12	5	:	:	PUNCT
cjfa-47443	12	6	m42	m42	NUM
cjfa-47443	12	7	,	,	PUNCT
cjfa-47443	12	8	m48	m48	PROPN
cjfa-47443	12	9	,	,	PUNCT
cjfa-47443	12	10	m49	m49	PROPN
cjfa-47443	12	11	.	.	PUNCT
cjfa-47443	13	1	abstract	abstract	NOUN
cjfa-47443	13	2	:	:	PUNCT
cjfa-47443	13	3	this	this	DET
cjfa-47443	13	4	article	article	NOUN
cjfa-47443	13	5	proposes	propose	VERB
cjfa-47443	13	6	to	to	PART
cjfa-47443	13	7	analyze	analyze	VERB
cjfa-47443	13	8	the	the	DET
cjfa-47443	13	9	ethical	ethical	ADJ
cjfa-47443	13	10	reasoning	reasoning	NOUN
cjfa-47443	13	11	of	of	ADP
cjfa-47443	13	12	lebanese	lebanese	ADJ
cjfa-47443	13	13	external	external	ADJ
cjfa-47443	13	14	auditors	auditor	NOUN
cjfa-47443	13	15	with	with	ADP
cjfa-47443	13	16	regard	regard	NOUN
cjfa-47443	13	17	to	to	ADP
cjfa-47443	13	18	the	the	DET
cjfa-47443	13	19	extent	extent	NOUN
cjfa-47443	13	20	of	of	ADP
cjfa-47443	13	21	their	their	PRON
cjfa-47443	13	22	compliance	compliance	NOUN
cjfa-47443	13	23	with	with	ADP
cjfa-47443	13	24	the	the	DET
cjfa-47443	13	25	code	code	NOUN
cjfa-47443	13	26	of	of	ADP
cjfa-47443	13	27	professional	professional	ADJ
cjfa-47443	13	28	conduct	conduct	NOUN
cjfa-47443	13	29	.	.	PUNCT
cjfa-47443	14	1	as	as	ADP
cjfa-47443	14	2	part	part	NOUN
cjfa-47443	14	3	of	of	ADP
cjfa-47443	14	4	a	a	DET
cjfa-47443	14	5	positivist	positivist	ADJ
cjfa-47443	14	6	epistemological	epistemological	ADJ
cjfa-47443	14	7	format	format	NOUN
cjfa-47443	14	8	,	,	PUNCT
cjfa-47443	14	9	a	a	DET
cjfa-47443	14	10	quantitative	quantitative	ADJ
cjfa-47443	14	11	methodology	methodology	NOUN
cjfa-47443	14	12	was	be	AUX
cjfa-47443	14	13	employed	employ	VERB
cjfa-47443	14	14	.	.	PUNCT
cjfa-47443	15	1	the	the	DET
cjfa-47443	15	2	data	datum	NOUN
cjfa-47443	15	3	were	be	AUX
cjfa-47443	15	4	collected	collect	VERB
cjfa-47443	15	5	using	use	VERB
cjfa-47443	15	6	semi	semi	ADJ
cjfa-47443	15	7	-	-	ADJ
cjfa-47443	15	8	directive	directive	ADJ
cjfa-47443	15	9	survey	survey	NOUN
cjfa-47443	15	10	that	that	PRON
cjfa-47443	15	11	was	be	AUX
cjfa-47443	15	12	sent	send	VERB
cjfa-47443	15	13	to	to	ADP
cjfa-47443	15	14	250	250	NUM
cjfa-47443	15	15	lebanese	lebanese	ADJ
cjfa-47443	15	16	external	external	ADJ
cjfa-47443	15	17	auditors	auditor	NOUN
cjfa-47443	15	18	.	.	PUNCT
cjfa-47443	16	1	the	the	DET
cjfa-47443	16	2	final	final	ADJ
cjfa-47443	16	3	sample	sample	NOUN
cjfa-47443	16	4	consisted	consist	VERB
cjfa-47443	16	5	of	of	ADP
cjfa-47443	16	6	207	207	NUM
cjfa-47443	16	7	lebanese	lebanese	ADJ
cjfa-47443	16	8	external	external	ADJ
cjfa-47443	16	9	auditors	auditor	NOUN
cjfa-47443	16	10	for	for	ADP
cjfa-47443	16	11	which	which	PRON
cjfa-47443	16	12	we	we	PRON
cjfa-47443	16	13	used	use	VERB
cjfa-47443	16	14	correlation	correlation	NOUN
cjfa-47443	16	15	and	and	CCONJ
cjfa-47443	16	16	logistic	logistic	ADJ
cjfa-47443	16	17	regression	regression	NOUN
cjfa-47443	16	18	.	.	PUNCT
cjfa-47443	17	1	the	the	DET
cjfa-47443	17	2	results	result	NOUN
cjfa-47443	17	3	reveal	reveal	VERB
cjfa-47443	17	4	that	that	SCONJ
cjfa-47443	17	5	because	because	SCONJ
cjfa-47443	17	6	of	of	ADP
cjfa-47443	17	7	an	an	DET
cjfa-47443	17	8	economic	economic	ADJ
cjfa-47443	17	9	dependance	dependance	NOUN
cjfa-47443	17	10	on	on	ADP
cjfa-47443	17	11	their	their	PRON
cjfa-47443	17	12	clients	client	NOUN
cjfa-47443	17	13	,	,	PUNCT
cjfa-47443	17	14	lebanese	lebanese	ADJ
cjfa-47443	17	15	external	external	ADJ
cjfa-47443	17	16	auditors	auditor	NOUN
cjfa-47443	17	17	demonstrate	demonstrate	VERB
cjfa-47443	17	18	an	an	DET
cjfa-47443	17	19	inability	inability	NOUN
cjfa-47443	17	20	to	to	PART
cjfa-47443	17	21	remain	remain	VERB
cjfa-47443	17	22	independent	independent	ADJ
cjfa-47443	17	23	.	.	PUNCT
cjfa-47443	18	1	this	this	PRON
cjfa-47443	18	2	limits	limit	VERB
cjfa-47443	18	3	compliance	compliance	NOUN
cjfa-47443	18	4	with	with	ADP
cjfa-47443	18	5	the	the	DET
cjfa-47443	18	6	code	code	NOUN
cjfa-47443	18	7	of	of	ADP
cjfa-47443	18	8	professional	professional	ADJ
cjfa-47443	18	9	conduct	conduct	NOUN
cjfa-47443	18	10	and	and	CCONJ
cjfa-47443	18	11	thus	thus	ADV
cjfa-47443	18	12	negatively	negatively	ADV
cjfa-47443	18	13	affects	affect	VERB
cjfa-47443	18	14	the	the	DET
cjfa-47443	18	15	quality	quality	NOUN
cjfa-47443	18	16	of	of	ADP
cjfa-47443	18	17	audit	audit	NOUN
cjfa-47443	18	18	work	work	NOUN
cjfa-47443	18	19	.	.	PUNCT
cjfa-47443	19	1	this	this	DET
cjfa-47443	19	2	study	study	NOUN
cjfa-47443	19	3	http://dx.doi.org/10.12775/cjfa.2023.001	http://dx.doi.org/10.12775/cjfa.2023.001	PRON
cjfa-47443	19	4	http://dx.doi.org/10.12775/cjfa.2023.001	http://dx.doi.org/10.12775/cjfa.2023.001	NUM
cjfa-47443	19	5	dalia	dalia	PROPN
cjfa-47443	19	6	abrach	abrach	PROPN
cjfa-47443	19	7	,	,	PUNCT
cjfa-47443	19	8	khalil	khalil	PROPN
cjfa-47443	19	9	feghali1010	feghali1010	PROPN
cjfa-47443	19	10	adds	add	VERB
cjfa-47443	19	11	to	to	ADP
cjfa-47443	19	12	the	the	DET
cjfa-47443	19	13	sparse	sparse	ADJ
cjfa-47443	19	14	literature	literature	NOUN
cjfa-47443	19	15	found	find	VERB
cjfa-47443	19	16	in	in	ADP
cjfa-47443	19	17	developing	develop	VERB
cjfa-47443	19	18	countries	country	NOUN
cjfa-47443	19	19	that	that	PRON
cjfa-47443	19	20	highlight	highlight	VERB
cjfa-47443	19	21	the	the	DET
cjfa-47443	19	22	behavior	behavior	NOUN
cjfa-47443	19	23	of	of	ADP
cjfa-47443	19	24	lebanese	lebanese	ADJ
cjfa-47443	19	25	external	external	ADJ
cjfa-47443	19	26	auditors	auditor	NOUN
cjfa-47443	19	27	with	with	ADP
cjfa-47443	19	28	respect	respect	NOUN
cjfa-47443	19	29	to	to	ADP
cjfa-47443	19	30	professional	professional	ADJ
cjfa-47443	19	31	conduct	conduct	NOUN
cjfa-47443	19	32	,	,	PUNCT
cjfa-47443	19	33	which	which	PRON
cjfa-47443	19	34	has	have	AUX
cjfa-47443	19	35	always	always	ADV
cjfa-47443	19	36	been	be	AUX
cjfa-47443	19	37	considered	consider	VERB
cjfa-47443	19	38	sensitive	sensitive	ADJ
cjfa-47443	19	39	and	and	CCONJ
cjfa-47443	19	40	complex	complex	ADJ
cjfa-47443	19	41	.	.	PUNCT
cjfa-47443	19	42	 	 	SPACE
cjfa-47443	19	43	introduction	introduction	NOUN
cjfa-47443	19	44	 	 	SPACE
cjfa-47443	19	45	introduction	introduction	NOUN
cjfa-47443	19	46	following	follow	VERB
cjfa-47443	19	47	the	the	DET
cjfa-47443	19	48	accelerated	accelerated	ADJ
cjfa-47443	19	49	evolution	evolution	NOUN
cjfa-47443	19	50	of	of	ADP
cjfa-47443	19	51	investments	investment	NOUN
cjfa-47443	19	52	and	and	CCONJ
cjfa-47443	19	53	financial	financial	ADJ
cjfa-47443	19	54	globalization	globalization	NOUN
cjfa-47443	19	55	,	,	PUNCT
cjfa-47443	19	56	over	over	ADP
cjfa-47443	19	57	the	the	DET
cjfa-47443	19	58	years	year	NOUN
cjfa-47443	19	59	,	,	PUNCT
cjfa-47443	19	60	the	the	DET
cjfa-47443	19	61	external	external	ADJ
cjfa-47443	19	62	audit	audit	NOUN
cjfa-47443	19	63	profession	profession	NOUN
cjfa-47443	19	64	underwent	undergo	VERB
cjfa-47443	19	65	a	a	DET
cjfa-47443	19	66	wide	wide	ADJ
cjfa-47443	19	67	expansion	expansion	NOUN
cjfa-47443	19	68	that	that	PRON
cjfa-47443	19	69	was	be	AUX
cjfa-47443	19	70	related	relate	VERB
cjfa-47443	19	71	to	to	ADP
cjfa-47443	19	72	the	the	DET
cjfa-47443	19	73	necessity	necessity	NOUN
cjfa-47443	19	74	for	for	ADP
cjfa-47443	19	75	making	make	VERB
cjfa-47443	19	76	more	more	ADV
cjfa-47443	19	77	reliable	reliable	ADJ
cjfa-47443	19	78	financial	financial	ADJ
cjfa-47443	19	79	metrics	metric	NOUN
cjfa-47443	19	80	available	available	ADJ
cjfa-47443	19	81	to	to	ADP
cjfa-47443	19	82	those	those	PRON
cjfa-47443	19	83	who	who	PRON
cjfa-47443	19	84	need	need	VERB
cjfa-47443	19	85	to	to	PART
cjfa-47443	19	86	obtain	obtain	VERB
cjfa-47443	19	87	such	such	ADJ
cjfa-47443	19	88	information	information	NOUN
cjfa-47443	19	89	(	(	PUNCT
cjfa-47443	19	90	chaari	chaari	NOUN
cjfa-47443	19	91	,	,	PUNCT
cjfa-47443	19	92	belanès	belanès	PROPN
cjfa-47443	19	93	&	&	CCONJ
cjfa-47443	19	94	lajmi	lajmi	PROPN
cjfa-47443	19	95	,	,	PUNCT
cjfa-47443	19	96	2022	2022	NUM
cjfa-47443	19	97	)	)	PUNCT
cjfa-47443	19	98	.	.	PUNCT
cjfa-47443	20	1	this	this	DET
cjfa-47443	20	2	profession	profession	NOUN
cjfa-47443	20	3	has	have	AUX
cjfa-47443	20	4	thus	thus	ADV
cjfa-47443	20	5	become	become	VERB
cjfa-47443	20	6	a	a	DET
cjfa-47443	20	7	social	social	ADJ
cjfa-47443	20	8	control	control	NOUN
cjfa-47443	20	9	mechanism	mechanism	NOUN
cjfa-47443	20	10	and	and	CCONJ
cjfa-47443	20	11	a	a	DET
cjfa-47443	20	12	widely	widely	ADV
cjfa-47443	20	13	used	use	VERB
cjfa-47443	20	14	management	management	NOUN
cjfa-47443	20	15	tool	tool	NOUN
cjfa-47443	20	16	in	in	ADP
cjfa-47443	20	17	order	order	NOUN
cjfa-47443	20	18	to	to	PART
cjfa-47443	20	19	eliminate	eliminate	VERB
cjfa-47443	20	20	the	the	DET
cjfa-47443	20	21	mistrust	mistrust	NOUN
cjfa-47443	20	22	of	of	ADP
cjfa-47443	20	23	agents	agent	NOUN
cjfa-47443	20	24	.	.	PUNCT
cjfa-47443	21	1	in	in	ADP
cjfa-47443	21	2	fact	fact	NOUN
cjfa-47443	21	3	,	,	PUNCT
cjfa-47443	21	4	his	his	PRON
cjfa-47443	21	5	role	role	NOUN
cjfa-47443	21	6	is	be	AUX
cjfa-47443	21	7	to	to	PART
cjfa-47443	21	8	certify	certify	VERB
cjfa-47443	21	9	the	the	DET
cjfa-47443	21	10	completeness	completeness	NOUN
cjfa-47443	21	11	and	and	CCONJ
cjfa-47443	21	12	validity	validity	NOUN
cjfa-47443	21	13	of	of	ADP
cjfa-47443	21	14	the	the	DET
cjfa-47443	21	15	financial	financial	ADJ
cjfa-47443	21	16	statements	statement	NOUN
cjfa-47443	21	17	,	,	PUNCT
cjfa-47443	21	18	as	as	ADV
cjfa-47443	21	19	well	well	ADV
cjfa-47443	21	20	as	as	ADP
cjfa-47443	21	21	to	to	PART
cjfa-47443	21	22	express	express	VERB
cjfa-47443	21	23	an	an	DET
cjfa-47443	21	24	opinion	opinion	NOUN
cjfa-47443	21	25	reflecting	reflect	VERB
cjfa-47443	21	26	a	a	DET
cjfa-47443	21	27	true	true	ADJ
cjfa-47443	21	28	and	and	CCONJ
cjfa-47443	21	29	fair	fair	ADJ
cjfa-47443	21	30	view	view	NOUN
cjfa-47443	21	31	of	of	ADP
cjfa-47443	21	32	the	the	DET
cjfa-47443	21	33	company	company	NOUN
cjfa-47443	21	34	’s	’s	PART
cjfa-47443	21	35	situation	situation	NOUN
cjfa-47443	21	36	(	(	PUNCT
cjfa-47443	21	37	obert	obert	ADJ
cjfa-47443	21	38	&	&	CCONJ
cjfa-47443	21	39	mairesse	mairesse	NOUN
cjfa-47443	21	40	,	,	PUNCT
cjfa-47443	21	41	2015	2015	NUM
cjfa-47443	21	42	)	)	PUNCT
cjfa-47443	21	43	.	.	PUNCT
cjfa-47443	22	1	however	however	ADV
cjfa-47443	22	2	,	,	PUNCT
cjfa-47443	22	3	the	the	DET
cjfa-47443	22	4	shocking	shocking	ADJ
cjfa-47443	22	5	financial	financial	ADJ
cjfa-47443	22	6	scandals	scandal	NOUN
cjfa-47443	22	7	called	call	VERB
cjfa-47443	22	8	into	into	ADP
cjfa-47443	22	9	question	question	NOUN
cjfa-47443	22	10	the	the	DET
cjfa-47443	22	11	role	role	NOUN
cjfa-47443	22	12	played	play	VERB
cjfa-47443	22	13	by	by	ADP
cjfa-47443	22	14	the	the	DET
cjfa-47443	22	15	external	external	ADJ
cjfa-47443	22	16	auditor	auditor	NOUN
cjfa-47443	22	17	,	,	PUNCT
cjfa-47443	22	18	which	which	PRON
cjfa-47443	22	19	in	in	ADP
cjfa-47443	22	20	turn	turn	NOUN
cjfa-47443	22	21	led	lead	VERB
cjfa-47443	22	22	us	we	PRON
cjfa-47443	22	23	to	to	PART
cjfa-47443	22	24	question	question	VERB
cjfa-47443	22	25	the	the	DET
cjfa-47443	22	26	quality	quality	NOUN
cjfa-47443	22	27	of	of	ADP
cjfa-47443	22	28	the	the	DET
cjfa-47443	22	29	work	work	NOUN
cjfa-47443	22	30	offered	offer	VERB
cjfa-47443	22	31	by	by	ADP
cjfa-47443	22	32	the	the	DET
cjfa-47443	22	33	external	external	ADJ
cjfa-47443	22	34	auditor	auditor	NOUN
cjfa-47443	22	35	(	(	PUNCT
cjfa-47443	22	36	prat	prat	NOUN
cjfa-47443	22	37	dit	dit	PROPN
cjfa-47443	22	38	hauret	hauret	PROPN
cjfa-47443	22	39	,	,	PUNCT
cjfa-47443	22	40	2003a	2003a	NUM
cjfa-47443	22	41	;	;	PUNCT
cjfa-47443	22	42	diallo	diallo	PROPN
cjfa-47443	22	43	&	&	CCONJ
cjfa-47443	22	44	diop	diop	PROPN
cjfa-47443	22	45	,	,	PUNCT
cjfa-47443	22	46	2020	2020	NUM
cjfa-47443	22	47	)	)	PUNCT
cjfa-47443	22	48	.	.	PUNCT
cjfa-47443	23	1	this	this	PRON
cjfa-47443	23	2	resulted	result	VERB
cjfa-47443	23	3	in	in	ADP
cjfa-47443	23	4	a	a	DET
cjfa-47443	23	5	reorganization	reorganization	NOUN
cjfa-47443	23	6	of	of	ADP
cjfa-47443	23	7	the	the	DET
cjfa-47443	23	8	external	external	ADJ
cjfa-47443	23	9	audit	audit	NOUN
cjfa-47443	23	10	profession	profession	NOUN
cjfa-47443	23	11	,	,	PUNCT
cjfa-47443	23	12	as	as	ADV
cjfa-47443	23	13	well	well	ADV
cjfa-47443	23	14	as	as	ADP
cjfa-47443	23	15	an	an	DET
cjfa-47443	23	16	increase	increase	NOUN
cjfa-47443	23	17	in	in	ADP
cjfa-47443	23	18	the	the	DET
cjfa-47443	23	19	level	level	NOUN
cjfa-47443	23	20	of	of	ADP
cjfa-47443	23	21	quality	quality	NOUN
cjfa-47443	23	22	control	control	NOUN
cjfa-47443	23	23	(	(	PUNCT
cjfa-47443	23	24	feghali	feghali	ADJ
cjfa-47443	23	25	,	,	PUNCT
cjfa-47443	23	26	2015	2015	NUM
cjfa-47443	23	27	)	)	PUNCT
cjfa-47443	23	28	on	on	ADP
cjfa-47443	23	29	the	the	DET
cjfa-47443	23	30	one	one	NUM
cjfa-47443	23	31	hand	hand	NOUN
cjfa-47443	23	32	,	,	PUNCT
cjfa-47443	23	33	and	and	CCONJ
cjfa-47443	23	34	a	a	DET
cjfa-47443	23	35	strengthening	strengthening	NOUN
cjfa-47443	23	36	of	of	ADP
cjfa-47443	23	37	the	the	DET
cjfa-47443	23	38	notion	notion	NOUN
cjfa-47443	23	39	of	of	ADP
cjfa-47443	23	40	ethics	ethic	NOUN
cjfa-47443	23	41	within	within	ADP
cjfa-47443	23	42	the	the	DET
cjfa-47443	23	43	external	external	ADJ
cjfa-47443	23	44	audit	audit	NOUN
cjfa-47443	23	45	profession	profession	NOUN
cjfa-47443	23	46	on	on	ADP
cjfa-47443	23	47	the	the	DET
cjfa-47443	23	48	other	other	ADJ
cjfa-47443	23	49	hand	hand	NOUN
cjfa-47443	23	50	.	.	PUNCT
cjfa-47443	24	1	considering	consider	VERB
cjfa-47443	24	2	the	the	DET
cjfa-47443	24	3	apparent	apparent	ADJ
cjfa-47443	24	4	lack	lack	NOUN
cjfa-47443	24	5	of	of	ADP
cjfa-47443	24	6	importance	importance	NOUN
cjfa-47443	24	7	of	of	ADP
cjfa-47443	24	8	ethics	ethic	NOUN
cjfa-47443	24	9	within	within	ADP
cjfa-47443	24	10	the	the	DET
cjfa-47443	24	11	external	external	ADJ
cjfa-47443	24	12	audit	audit	NOUN
cjfa-47443	24	13	profession	profession	NOUN
cjfa-47443	24	14	,	,	PUNCT
cjfa-47443	24	15	we	we	PRON
cjfa-47443	24	16	have	have	AUX
cjfa-47443	24	17	oriented	orient	VERB
cjfa-47443	24	18	our	our	PRON
cjfa-47443	24	19	reflections	reflection	NOUN
cjfa-47443	24	20	towards	towards	ADP
cjfa-47443	24	21	a	a	DET
cjfa-47443	24	22	fruitful	fruitful	ADJ
cjfa-47443	24	23	track	track	NOUN
cjfa-47443	24	24	to	to	PART
cjfa-47443	24	25	launch	launch	VERB
cjfa-47443	24	26	a	a	DET
cjfa-47443	24	27	research	research	NOUN
cjfa-47443	24	28	theme	theme	NOUN
cjfa-47443	24	29	aiming	aim	VERB
cjfa-47443	24	30	at	at	ADP
cjfa-47443	24	31	the	the	DET
cjfa-47443	24	32	proper	proper	ADJ
cjfa-47443	24	33	application	application	NOUN
cjfa-47443	24	34	of	of	ADP
cjfa-47443	24	35	(	(	PUNCT
cjfa-47443	24	36	1	1	X
cjfa-47443	24	37	)	)	PUNCT
cjfa-47443	24	38	the	the	DET
cjfa-47443	24	39	code	code	NOUN
cjfa-47443	24	40	of	of	ADP
cjfa-47443	24	41	ethics	ethic	NOUN
cjfa-47443	24	42	,	,	PUNCT
cjfa-47443	24	43	and	and	CCONJ
cjfa-47443	24	44	(	(	PUNCT
cjfa-47443	24	45	2	2	X
cjfa-47443	24	46	)	)	PUNCT
cjfa-47443	24	47	the	the	DET
cjfa-47443	24	48	international	international	ADJ
cjfa-47443	24	49	auditing	auditing	NOUN
cjfa-47443	24	50	quality	quality	NOUN
cjfa-47443	24	51	standards	standard	NOUN
cjfa-47443	24	52	including	include	VERB
cjfa-47443	24	53	honoring	honor	VERB
cjfa-47443	24	54	(	(	PUNCT
cjfa-47443	24	55	3	3	NUM
cjfa-47443	24	56	)	)	PUNCT
cjfa-47443	24	57	the	the	DET
cjfa-47443	24	58	independent	independent	ADJ
cjfa-47443	24	59	rules	rule	NOUN
cjfa-47443	24	60	by	by	ADP
cjfa-47443	24	61	lebanese	lebanese	ADJ
cjfa-47443	24	62	external	external	ADJ
cjfa-47443	24	63	auditors	auditor	NOUN
cjfa-47443	24	64	.	.	PUNCT
cjfa-47443	25	1	from	from	ADP
cjfa-47443	25	2	this	this	DET
cjfa-47443	25	3	perspective	perspective	NOUN
cjfa-47443	25	4	,	,	PUNCT
cjfa-47443	25	5	the	the	DET
cjfa-47443	25	6	purpose	purpose	NOUN
cjfa-47443	25	7	of	of	ADP
cjfa-47443	25	8	this	this	DET
cjfa-47443	25	9	article	article	NOUN
cjfa-47443	25	10	is	be	AUX
cjfa-47443	25	11	to	to	PART
cjfa-47443	25	12	shed	shed	VERB
cjfa-47443	25	13	light	light	NOUN
cjfa-47443	25	14	on	on	ADP
cjfa-47443	25	15	the	the	DET
cjfa-47443	25	16	ethical	ethical	ADJ
cjfa-47443	25	17	reasoning	reasoning	NOUN
cjfa-47443	25	18	and	and	CCONJ
cjfa-47443	25	19	behavior	behavior	NOUN
cjfa-47443	25	20	of	of	ADP
cjfa-47443	25	21	lebanese	lebanese	ADJ
cjfa-47443	25	22	external	external	ADJ
cjfa-47443	25	23	auditors	auditor	NOUN
cjfa-47443	25	24	as	as	ADV
cjfa-47443	25	25	well	well	ADV
cjfa-47443	25	26	as	as	ADP
cjfa-47443	25	27	to	to	PART
cjfa-47443	25	28	present	present	VERB
cjfa-47443	25	29	various	various	ADJ
cjfa-47443	25	30	factors	factor	NOUN
cjfa-47443	25	31	likely	likely	ADJ
cjfa-47443	25	32	to	to	PART
cjfa-47443	25	33	improve	improve	VERB
cjfa-47443	25	34	the	the	DET
cjfa-47443	25	35	auditors	auditor	NOUN
cjfa-47443	25	36	’	’	PART
cjfa-47443	25	37	independence	independence	NOUN
cjfa-47443	25	38	.	.	PUNCT
cjfa-47443	26	1	this	this	DET
cjfa-47443	26	2	situation	situation	NOUN
cjfa-47443	26	3	leads	lead	VERB
cjfa-47443	26	4	us	we	PRON
cjfa-47443	26	5	to	to	PART
cjfa-47443	26	6	ask	ask	VERB
cjfa-47443	26	7	the	the	DET
cjfa-47443	26	8	following	follow	VERB
cjfa-47443	26	9	question	question	NOUN
cjfa-47443	26	10	:	:	PUNCT
cjfa-47443	26	11	at	at	ADP
cjfa-47443	26	12	what	what	DET
cjfa-47443	26	13	level	level	NOUN
cjfa-47443	26	14	do	do	AUX
cjfa-47443	26	15	lebanese	lebanese	ADJ
cjfa-47443	26	16	external	external	ADJ
cjfa-47443	26	17	audit	audit	NOUN
cjfa-47443	26	18	firms	firm	NOUN
cjfa-47443	26	19	comply	comply	VERB
cjfa-47443	26	20	with	with	ADP
cjfa-47443	26	21	the	the	DET
cjfa-47443	26	22	code	code	NOUN
cjfa-47443	26	23	of	of	ADP
cjfa-47443	26	24	ethics	ethic	NOUN
cjfa-47443	26	25	,	,	PUNCT
cjfa-47443	26	26	international	international	ADJ
cjfa-47443	26	27	quality	quality	NOUN
cjfa-47443	26	28	standards	standard	NOUN
cjfa-47443	26	29	for	for	ADP
cjfa-47443	26	30	external	external	ADJ
cjfa-47443	26	31	auditing	auditing	NOUN
cjfa-47443	26	32	and	and	CCONJ
cjfa-47443	26	33	the	the	DET
cjfa-47443	26	34	applicable	applicable	ADJ
cjfa-47443	26	35	rules	rule	NOUN
cjfa-47443	26	36	of	of	ADP
cjfa-47443	26	37	independence	independence	NOUN
cjfa-47443	26	38	?	?	PUNCT
cjfa-47443	27	1	to	to	PART
cjfa-47443	27	2	better	well	ADV
cjfa-47443	27	3	validate	validate	VERB
cjfa-47443	27	4	our	our	PRON
cjfa-47443	27	5	research	research	NOUN
cjfa-47443	27	6	,	,	PUNCT
cjfa-47443	27	7	we	we	PRON
cjfa-47443	27	8	have	have	AUX
cjfa-47443	27	9	adopted	adopt	VERB
cjfa-47443	27	10	a	a	DET
cjfa-47443	27	11	well	well	ADV
cjfa-47443	27	12	-	-	PUNCT
cjfa-47443	27	13	structured	structure	VERB
cjfa-47443	27	14	study	study	NOUN
cjfa-47443	27	15	plan	plan	NOUN
cjfa-47443	27	16	to	to	PART
cjfa-47443	27	17	address	address	VERB
cjfa-47443	27	18	this	this	DET
cjfa-47443	27	19	issue	issue	NOUN
cjfa-47443	27	20	and	and	CCONJ
cjfa-47443	27	21	legitimize	legitimize	VERB
cjfa-47443	27	22	our	our	PRON
cjfa-47443	27	23	theoretical	theoretical	ADJ
cjfa-47443	27	24	approach	approach	NOUN
cjfa-47443	27	25	to	to	ADP
cjfa-47443	27	26	professional	professional	ADJ
cjfa-47443	27	27	conduct	conduct	NOUN
cjfa-47443	27	28	.	.	PUNCT
cjfa-47443	28	1	in	in	ADP
cjfa-47443	28	2	the	the	DET
cjfa-47443	28	3	second	second	ADJ
cjfa-47443	28	4	section	section	NOUN
cjfa-47443	28	5	of	of	ADP
cjfa-47443	28	6	this	this	DET
cjfa-47443	28	7	article	article	NOUN
cjfa-47443	28	8	,	,	PUNCT
cjfa-47443	28	9	we	we	PRON
cjfa-47443	28	10	review	review	VERB
cjfa-47443	28	11	some	some	PRON
cjfa-47443	28	12	of	of	ADP
cjfa-47443	28	13	the	the	DET
cjfa-47443	28	14	rel	rel	NOUN
cjfa-47443	28	15	examination	examination	NOUN
cjfa-47443	28	16	of	of	ADP
cjfa-47443	28	17	ethical	ethical	ADJ
cjfa-47443	28	18	and	and	CCONJ
cjfa-47443	28	19	professional	professional	ADJ
cjfa-47443	28	20	conduct	conduct	NOUN
cjfa-47443	28	21	…	…	PUNCT
cjfa-47443	28	22	1111	1111	NUM
cjfa-47443	28	23	evant	evant	ADJ
cjfa-47443	28	24	literature	literature	NOUN
cjfa-47443	28	25	related	relate	VERB
cjfa-47443	28	26	to	to	ADP
cjfa-47443	28	27	our	our	PRON
cjfa-47443	28	28	topic	topic	NOUN
cjfa-47443	28	29	in	in	ADP
cjfa-47443	28	30	order	order	NOUN
cjfa-47443	28	31	to	to	PART
cjfa-47443	28	32	develop	develop	VERB
cjfa-47443	28	33	the	the	DET
cjfa-47443	28	34	conceptual	conceptual	ADJ
cjfa-47443	28	35	framework	framework	NOUN
cjfa-47443	28	36	of	of	ADP
cjfa-47443	28	37	the	the	DET
cjfa-47443	28	38	study	study	NOUN
cjfa-47443	28	39	,	,	PUNCT
cjfa-47443	28	40	as	as	ADV
cjfa-47443	28	41	well	well	ADV
cjfa-47443	28	42	as	as	ADP
cjfa-47443	28	43	our	our	PRON
cjfa-47443	28	44	hypotheses	hypothesis	NOUN
cjfa-47443	28	45	,	,	PUNCT
cjfa-47443	28	46	which	which	PRON
cjfa-47443	28	47	are	be	AUX
cjfa-47443	28	48	presented	present	VERB
cjfa-47443	28	49	in	in	ADP
cjfa-47443	28	50	section	section	NOUN
cjfa-47443	28	51	3	3	NUM
cjfa-47443	28	52	.	.	PUNCT
cjfa-47443	29	1	the	the	DET
cjfa-47443	29	2	methodology	methodology	NOUN
cjfa-47443	29	3	and	and	CCONJ
cjfa-47443	29	4	the	the	DET
cjfa-47443	29	5	results	result	NOUN
cjfa-47443	29	6	are	be	AUX
cjfa-47443	29	7	analyzed	analyze	VERB
cjfa-47443	29	8	in	in	ADP
cjfa-47443	29	9	sections	section	NOUN
cjfa-47443	29	10	4	4	NUM
cjfa-47443	29	11	and	and	CCONJ
cjfa-47443	29	12	5	5	NUM
cjfa-47443	29	13	respectively	respectively	ADV
cjfa-47443	29	14	,	,	PUNCT
cjfa-47443	29	15	in	in	ADP
cjfa-47443	29	16	order	order	NOUN
cjfa-47443	29	17	to	to	PART
cjfa-47443	29	18	indicate	indicate	VERB
cjfa-47443	29	19	our	our	PRON
cjfa-47443	29	20	ambitions	ambition	NOUN
cjfa-47443	29	21	for	for	ADP
cjfa-47443	29	22	the	the	DET
cjfa-47443	29	23	development	development	NOUN
cjfa-47443	29	24	of	of	ADP
cjfa-47443	29	25	this	this	DET
cjfa-47443	29	26	study	study	NOUN
cjfa-47443	29	27	in	in	ADP
cjfa-47443	29	28	section	section	NOUN
cjfa-47443	29	29	6	6	NUM
cjfa-47443	29	30	.	.	PUNCT
cjfa-47443	30	1	literature	literature	NOUN
cjfa-47443	30	2	reviewliterature	reviewliterature	NOUN
cjfa-47443	30	3	review	review	NOUN
cjfa-47443	30	4	in	in	ADP
cjfa-47443	30	5	this	this	DET
cjfa-47443	30	6	section	section	NOUN
cjfa-47443	30	7	,	,	PUNCT
cjfa-47443	30	8	we	we	PRON
cjfa-47443	30	9	summarize	summarize	VERB
cjfa-47443	30	10	the	the	DET
cjfa-47443	30	11	existing	exist	VERB
cjfa-47443	30	12	literature	literature	NOUN
cjfa-47443	30	13	on	on	ADP
cjfa-47443	30	14	external	external	ADJ
cjfa-47443	30	15	audit	audit	NOUN
cjfa-47443	30	16	standards	standard	NOUN
cjfa-47443	30	17	and	and	CCONJ
cjfa-47443	30	18	laws	law	NOUN
cjfa-47443	30	19	that	that	PRON
cjfa-47443	30	20	limit	limit	VERB
cjfa-47443	30	21	the	the	DET
cjfa-47443	30	22	unscrupulous	unscrupulous	ADJ
cjfa-47443	30	23	behaviors	behavior	NOUN
cjfa-47443	30	24	of	of	ADP
cjfa-47443	30	25	lebanese	lebanese	ADJ
cjfa-47443	30	26	external	external	ADJ
cjfa-47443	30	27	auditors	auditor	NOUN
cjfa-47443	30	28	by	by	ADP
cjfa-47443	30	29	proposing	propose	VERB
cjfa-47443	30	30	an	an	DET
cjfa-47443	30	31	in	in	ADP
cjfa-47443	30	32	-	-	PUNCT
cjfa-47443	30	33	depth	depth	NOUN
cjfa-47443	30	34	systematic	systematic	ADJ
cjfa-47443	30	35	review	review	NOUN
cjfa-47443	30	36	that	that	PRON
cjfa-47443	30	37	highlights	highlight	VERB
cjfa-47443	30	38	the	the	DET
cjfa-47443	30	39	theoretical	theoretical	ADJ
cjfa-47443	30	40	aspects	aspect	NOUN
cjfa-47443	30	41	of	of	ADP
cjfa-47443	30	42	these	these	DET
cjfa-47443	30	43	standards	standard	NOUN
cjfa-47443	30	44	and	and	CCONJ
cjfa-47443	30	45	laws	law	NOUN
cjfa-47443	30	46	.	.	PUNCT
cjfa-47443	31	1	ethical	ethical	ADJ
cjfa-47443	31	2	requirements	requirement	NOUN
cjfa-47443	31	3	and	and	CCONJ
cjfa-47443	31	4	standardsethical	standardsethical	ADJ
cjfa-47443	31	5	requirements	requirement	NOUN
cjfa-47443	31	6	and	and	CCONJ
cjfa-47443	31	7	standards	standard	NOUN
cjfa-47443	31	8	ethics	ethic	NOUN
cjfa-47443	31	9	occupies	occupy	VERB
cjfa-47443	31	10	an	an	DET
cjfa-47443	31	11	important	important	ADJ
cjfa-47443	31	12	part	part	NOUN
cjfa-47443	31	13	in	in	ADP
cjfa-47443	31	14	the	the	DET
cjfa-47443	31	15	foundation	foundation	NOUN
cjfa-47443	31	16	of	of	ADP
cjfa-47443	31	17	professionalism	professionalism	NOUN
cjfa-47443	31	18	and	and	CCONJ
cjfa-47443	31	19	represents	represent	VERB
cjfa-47443	31	20	an	an	DET
cjfa-47443	31	21	important	important	ADJ
cjfa-47443	31	22	key	key	NOUN
cjfa-47443	31	23	to	to	ADP
cjfa-47443	31	24	success	success	NOUN
cjfa-47443	31	25	in	in	ADP
cjfa-47443	31	26	an	an	DET
cjfa-47443	31	27	audit	audit	NOUN
cjfa-47443	31	28	mission	mission	NOUN
cjfa-47443	31	29	(	(	PUNCT
cjfa-47443	31	30	jonquiere	jonquiere	NOUN
cjfa-47443	31	31	&	&	CCONJ
cjfa-47443	31	32	joras	joras	PROPN
cjfa-47443	31	33	,	,	PUNCT
cjfa-47443	31	34	2015	2015	NUM
cjfa-47443	31	35	)	)	PUNCT
cjfa-47443	31	36	.	.	PUNCT
cjfa-47443	32	1	with	with	ADP
cjfa-47443	32	2	regard	regard	NOUN
cjfa-47443	32	3	to	to	ADP
cjfa-47443	32	4	the	the	DET
cjfa-47443	32	5	external	external	ADJ
cjfa-47443	32	6	auditor	auditor	NOUN
cjfa-47443	32	7	,	,	PUNCT
cjfa-47443	32	8	professional	professional	ADJ
cjfa-47443	32	9	ethics	ethic	NOUN
cjfa-47443	32	10	are	be	AUX
cjfa-47443	32	11	to	to	PART
cjfa-47443	32	12	be	be	AUX
cjfa-47443	32	13	objective	objective	ADJ
cjfa-47443	32	14	and	and	CCONJ
cjfa-47443	32	15	honest	honest	ADJ
cjfa-47443	32	16	,	,	PUNCT
cjfa-47443	32	17	thereby	thereby	ADV
cjfa-47443	32	18	safeguarding	safeguard	VERB
cjfa-47443	32	19	the	the	DET
cjfa-47443	32	20	interests	interest	NOUN
cjfa-47443	32	21	of	of	ADP
cjfa-47443	32	22	the	the	DET
cjfa-47443	32	23	different	different	ADJ
cjfa-47443	32	24	parties	party	NOUN
cjfa-47443	32	25	,	,	PUNCT
cjfa-47443	32	26	and	and	CCONJ
cjfa-47443	32	27	complying	comply	VERB
cjfa-47443	32	28	with	with	ADP
cjfa-47443	32	29	their	their	PRON
cjfa-47443	32	30	rules	rule	NOUN
cjfa-47443	32	31	(	(	PUNCT
cjfa-47443	32	32	charpateau	charpateau	PROPN
cjfa-47443	32	33	,	,	PUNCT
cjfa-47443	32	34	2012	2012	NUM
cjfa-47443	32	35	;	;	PUNCT
cjfa-47443	32	36	de	de	PROPN
cjfa-47443	32	37	graaf	graaf	PROPN
cjfa-47443	32	38	,	,	PUNCT
cjfa-47443	32	39	2019	2019	NUM
cjfa-47443	32	40	)	)	PUNCT
cjfa-47443	32	41	.	.	PUNCT
cjfa-47443	33	1	hence	hence	ADV
cjfa-47443	33	2	,	,	PUNCT
cjfa-47443	33	3	it	it	PRON
cjfa-47443	33	4	specifies	specify	VERB
cjfa-47443	33	5	the	the	DET
cjfa-47443	33	6	minimum	minimum	ADJ
cjfa-47443	33	7	duties	duty	NOUN
cjfa-47443	33	8	required	require	VERB
cjfa-47443	33	9	of	of	ADP
cjfa-47443	33	10	an	an	DET
cjfa-47443	33	11	external	external	ADJ
cjfa-47443	33	12	auditor	auditor	NOUN
cjfa-47443	33	13	in	in	ADP
cjfa-47443	33	14	carrying	carry	VERB
cjfa-47443	33	15	out	out	ADP
cjfa-47443	33	16	his	his	PRON
cjfa-47443	33	17	work	work	NOUN
cjfa-47443	33	18	(	(	PUNCT
cjfa-47443	33	19	cea	cea	PROPN
cjfa-47443	33	20	,	,	PUNCT
cjfa-47443	33	21	2014	2014	NUM
cjfa-47443	33	22	)	)	PUNCT
cjfa-47443	33	23	.	.	PUNCT
cjfa-47443	34	1	the	the	DET
cjfa-47443	34	2	purpose	purpose	NOUN
cjfa-47443	34	3	here	here	ADV
cjfa-47443	34	4	is	be	AUX
cjfa-47443	34	5	to	to	PART
cjfa-47443	34	6	direct	direct	VERB
cjfa-47443	34	7	these	these	DET
cjfa-47443	34	8	behaviors	behavior	NOUN
cjfa-47443	34	9	toward	toward	ADP
cjfa-47443	34	10	a	a	DET
cjfa-47443	34	11	motivated	motivated	ADJ
cjfa-47443	34	12	work	work	NOUN
cjfa-47443	34	13	ethic	ethic	ADJ
cjfa-47443	34	14	and	and	CCONJ
cjfa-47443	34	15	honesty	honesty	ADJ
cjfa-47443	34	16	(	(	PUNCT
cjfa-47443	34	17	adekoya	adekoya	PROPN
cjfa-47443	34	18	,	,	PUNCT
cjfa-47443	34	19	oboh	oboh	NOUN
cjfa-47443	34	20	&	&	CCONJ
cjfa-47443	34	21	oyewumi	oyewumi	PROPN
cjfa-47443	34	22	,	,	PUNCT
cjfa-47443	34	23	2020	2020	NUM
cjfa-47443	34	24	)	)	PUNCT
cjfa-47443	34	25	and	and	CCONJ
cjfa-47443	34	26	to	to	PART
cjfa-47443	34	27	release	release	VERB
cjfa-47443	34	28	restrictions	restriction	NOUN
cjfa-47443	34	29	on	on	ADP
cjfa-47443	34	30	their	their	PRON
cjfa-47443	34	31	clients	client	NOUN
cjfa-47443	34	32	and	and	CCONJ
cjfa-47443	34	33	any	any	DET
cjfa-47443	34	34	financial	financial	ADJ
cjfa-47443	34	35	link	link	NOUN
cjfa-47443	34	36	.	.	PUNCT
cjfa-47443	35	1	achieving	achieve	VERB
cjfa-47443	35	2	this	this	PRON
cjfa-47443	35	3	will	will	AUX
cjfa-47443	35	4	indicates	indicate	VERB
cjfa-47443	35	5	the	the	DET
cjfa-47443	35	6	high	high	ADJ
cjfa-47443	35	7	quality	quality	NOUN
cjfa-47443	35	8	of	of	ADP
cjfa-47443	35	9	the	the	DET
cjfa-47443	35	10	audit	audit	NOUN
cjfa-47443	35	11	(	(	PUNCT
cjfa-47443	35	12	zahmatkesh	zahmatkesh	PROPN
cjfa-47443	35	13	&	&	CCONJ
cjfa-47443	35	14	rezazadeh	rezazadeh	PROPN
cjfa-47443	35	15	,	,	PUNCT
cjfa-47443	35	16	2017	2017	NUM
cjfa-47443	35	17	)	)	PUNCT
cjfa-47443	35	18	.	.	PUNCT
cjfa-47443	36	1	consequently	consequently	ADV
cjfa-47443	36	2	,	,	PUNCT
cjfa-47443	36	3	the	the	DET
cjfa-47443	36	4	code	code	NOUN
cjfa-47443	36	5	of	of	ADP
cjfa-47443	36	6	ethics	ethic	NOUN
cjfa-47443	36	7	issued	issue	VERB
cjfa-47443	36	8	by	by	ADP
cjfa-47443	36	9	the	the	DET
cjfa-47443	36	10	international	international	PROPN
cjfa-47443	36	11	federation	federation	PROPN
cjfa-47443	36	12	of	of	ADP
cjfa-47443	36	13	accountants	accountant	NOUN
cjfa-47443	36	14	(	(	PUNCT
cjfa-47443	36	15	ifac	ifac	NOUN
cjfa-47443	36	16	,	,	PUNCT
cjfa-47443	36	17	2006	2006	NUM
cjfa-47443	36	18	)	)	PUNCT
cjfa-47443	36	19	specifies	specifie	NOUN
cjfa-47443	36	20	that	that	PRON
cjfa-47443	36	21	the	the	DET
cjfa-47443	36	22	public	public	ADJ
cjfa-47443	36	23	interest	interest	NOUN
cjfa-47443	36	24	must	must	AUX
cjfa-47443	36	25	be	be	AUX
cjfa-47443	36	26	at	at	ADP
cjfa-47443	36	27	the	the	DET
cjfa-47443	36	28	heart	heart	NOUN
cjfa-47443	36	29	of	of	ADP
cjfa-47443	36	30	the	the	DET
cjfa-47443	36	31	activity	activity	NOUN
cjfa-47443	36	32	of	of	ADP
cjfa-47443	36	33	the	the	DET
cjfa-47443	36	34	profession	profession	NOUN
cjfa-47443	36	35	(	(	PUNCT
cjfa-47443	36	36	ardelean	ardelean	PROPN
cjfa-47443	36	37	&	&	CCONJ
cjfa-47443	36	38	tiron	tiron	PROPN
cjfa-47443	36	39	-	-	PUNCT
cjfa-47443	36	40	tudor	tudor	NOUN
cjfa-47443	36	41	,	,	PUNCT
cjfa-47443	36	42	2018	2018	NUM
cjfa-47443	36	43	)	)	PUNCT
cjfa-47443	36	44	.	.	PUNCT
cjfa-47443	37	1	consequently	consequently	ADV
cjfa-47443	37	2	,	,	PUNCT
cjfa-47443	37	3	successful	successful	ADJ
cjfa-47443	37	4	auditing	auditing	NOUN
cjfa-47443	37	5	requires	require	VERB
cjfa-47443	37	6	a	a	DET
cjfa-47443	37	7	connection	connection	NOUN
cjfa-47443	37	8	between	between	ADP
cjfa-47443	37	9	competence	competence	NOUN
cjfa-47443	37	10	and	and	CCONJ
cjfa-47443	37	11	independence	independence	NOUN
cjfa-47443	37	12	.	.	PUNCT
cjfa-47443	38	1	the	the	DET
cjfa-47443	38	2	latter	latter	ADJ
cjfa-47443	38	3	exists	exist	VERB
cjfa-47443	38	4	when	when	SCONJ
cjfa-47443	38	5	the	the	DET
cjfa-47443	38	6	auditor	auditor	NOUN
cjfa-47443	38	7	is	be	AUX
cjfa-47443	38	8	able	able	ADJ
cjfa-47443	38	9	to	to	PART
cjfa-47443	38	10	express	express	VERB
cjfa-47443	38	11	his	his	PRON
cjfa-47443	38	12	opinion	opinion	NOUN
cjfa-47443	38	13	,	,	PUNCT
cjfa-47443	38	14	regardless	regardless	ADV
cjfa-47443	38	15	of	of	ADP
cjfa-47443	38	16	the	the	DET
cjfa-47443	38	17	undergoing	undergo	VERB
cjfa-47443	38	18	pressures	pressure	NOUN
cjfa-47443	38	19	-and	-and	PUNCT
cjfa-47443	38	20	in	in	ADP
cjfa-47443	38	21	full	full	ADJ
cjfa-47443	38	22	freedomwhile	freedomwhile	NOUN
cjfa-47443	38	23	relying	rely	VERB
cjfa-47443	38	24	on	on	ADP
cjfa-47443	38	25	a	a	DET
cjfa-47443	38	26	high	high	ADJ
cjfa-47443	38	27	level	level	NOUN
cjfa-47443	38	28	of	of	ADP
cjfa-47443	38	29	ethical	ethical	ADJ
cjfa-47443	38	30	sensitivity	sensitivity	NOUN
cjfa-47443	38	31	and	and	CCONJ
cjfa-47443	38	32	true	true	ADJ
cjfa-47443	38	33	ethical	ethical	ADJ
cjfa-47443	38	34	behavior	behavior	NOUN
cjfa-47443	38	35	(	(	PUNCT
cjfa-47443	38	36	prat	prat	NOUN
cjfa-47443	38	37	dit	dit	PROPN
cjfa-47443	38	38	hauret	hauret	PROPN
cjfa-47443	38	39	,	,	PUNCT
cjfa-47443	38	40	2003b	2003b	NUM
cjfa-47443	38	41	)	)	PUNCT
cjfa-47443	38	42	.	.	PUNCT
cjfa-47443	39	1	similarly	similarly	ADV
cjfa-47443	39	2	,	,	PUNCT
cjfa-47443	39	3	ethics	ethic	NOUN
cjfa-47443	39	4	statements	statement	NOUN
cjfa-47443	39	5	emphasize	emphasize	VERB
cjfa-47443	39	6	the	the	DET
cjfa-47443	39	7	role	role	NOUN
cjfa-47443	39	8	of	of	ADP
cjfa-47443	39	9	education	education	NOUN
cjfa-47443	39	10	in	in	ADP
cjfa-47443	39	11	producing	produce	VERB
cjfa-47443	39	12	a	a	DET
cjfa-47443	39	13	technically	technically	ADV
cjfa-47443	39	14	competent	competent	ADJ
cjfa-47443	39	15	and	and	CCONJ
cjfa-47443	39	16	ethical	ethical	ADJ
cjfa-47443	39	17	external	external	ADJ
cjfa-47443	39	18	auditor	auditor	NOUN
cjfa-47443	39	19	(	(	PUNCT
cjfa-47443	39	20	neu	neu	PROPN
cjfa-47443	39	21	,	,	PUNCT
cjfa-47443	39	22	saxton	saxton	PROPN
cjfa-47443	39	23	,	,	PUNCT
cjfa-47443	39	24	everett	everett	PROPN
cjfa-47443	39	25	&	&	CCONJ
cjfa-47443	39	26	rahaman	rahaman	PROPN
cjfa-47443	39	27	,	,	PUNCT
cjfa-47443	39	28	2022	2022	NUM
cjfa-47443	39	29	)	)	PUNCT
cjfa-47443	39	30	.	.	PUNCT
cjfa-47443	40	1	on	on	ADP
cjfa-47443	40	2	account	account	NOUN
cjfa-47443	40	3	of	of	ADP
cjfa-47443	40	4	that	that	PRON
cjfa-47443	40	5	,	,	PUNCT
cjfa-47443	40	6	audit	audit	NOUN
cjfa-47443	40	7	firms	firm	NOUN
cjfa-47443	40	8	must	must	AUX
cjfa-47443	40	9	make	make	VERB
cjfa-47443	40	10	remarkable	remarkable	ADJ
cjfa-47443	40	11	efforts	effort	NOUN
cjfa-47443	40	12	to	to	PART
cjfa-47443	40	13	implement	implement	VERB
cjfa-47443	40	14	a	a	DET
cjfa-47443	40	15	comprehensive	comprehensive	ADJ
cjfa-47443	40	16	ethics	ethic	NOUN
cjfa-47443	40	17	program	program	NOUN
cjfa-47443	40	18	(	(	PUNCT
cjfa-47443	40	19	latan	latan	PROPN
cjfa-47443	40	20	,	,	PUNCT
cjfa-47443	40	21	jabbour	jabbour	PROPN
cjfa-47443	40	22	&	&	CCONJ
cjfa-47443	40	23	lopes	lopes	PROPN
cjfa-47443	40	24	de	de	PROPN
cjfa-47443	40	25	sousa	sousa	PROPN
cjfa-47443	40	26	jabbour	jabbour	NOUN
cjfa-47443	40	27	,	,	PUNCT
cjfa-47443	40	28	2019	2019	NUM
cjfa-47443	40	29	)	)	PUNCT
cjfa-47443	40	30	.	.	PUNCT
cjfa-47443	41	1	dalia	dalia	PROPN
cjfa-47443	41	2	abrach	abrach	PROPN
cjfa-47443	41	3	,	,	PUNCT
cjfa-47443	41	4	khalil	khalil	PROPN
cjfa-47443	41	5	feghali1212	feghali1212	PROPN
cjfa-47443	41	6	professional	professional	ADJ
cjfa-47443	41	7	conduct	conduct	NOUN
cjfa-47443	41	8	basis	basis	NOUN
cjfa-47443	41	9	and	and	CCONJ
cjfa-47443	41	10	scopeprofessional	scopeprofessional	ADJ
cjfa-47443	41	11	conduct	conduct	NOUN
cjfa-47443	41	12	basis	basis	NOUN
cjfa-47443	41	13	and	and	CCONJ
cjfa-47443	41	14	scope	scope	VERB
cjfa-47443	41	15	the	the	DET
cjfa-47443	41	16	lebanese	lebanese	ADJ
cjfa-47443	41	17	association	association	NOUN
cjfa-47443	41	18	of	of	ADP
cjfa-47443	41	19	certified	certify	VERB
cjfa-47443	41	20	public	public	ADJ
cjfa-47443	41	21	accountants	accountant	NOUN
cjfa-47443	41	22	(	(	PUNCT
cjfa-47443	41	23	lacpa	lacpa	ADJ
cjfa-47443	41	24	)	)	PUNCT
cjfa-47443	41	25	imposes	impose	VERB
cjfa-47443	41	26	compliance	compliance	NOUN
cjfa-47443	41	27	with	with	ADP
cjfa-47443	41	28	the	the	DET
cjfa-47443	41	29	code	code	NOUN
cjfa-47443	41	30	of	of	ADP
cjfa-47443	41	31	professional	professional	ADJ
cjfa-47443	41	32	conduct	conduct	NOUN
cjfa-47443	41	33	based	base	VERB
cjfa-47443	41	34	on	on	ADP
cjfa-47443	41	35	resolution	resolution	NOUN
cjfa-47443	41	36	463/1	463/1	NUM
cjfa-47443	41	37	of	of	ADP
cjfa-47443	41	38	the	the	DET
cjfa-47443	41	39	rules	rule	NOUN
cjfa-47443	41	40	of	of	ADP
cjfa-47443	41	41	professional	professional	ADJ
cjfa-47443	41	42	conduct	conduct	NOUN
cjfa-47443	41	43	for	for	ADP
cjfa-47443	41	44	the	the	DET
cjfa-47443	41	45	association	association	NOUN
cjfa-47443	41	46	of	of	ADP
cjfa-47443	41	47	certified	certify	VERB
cjfa-47443	41	48	accounting	accounting	NOUN
cjfa-47443	41	49	experts	expert	NOUN
cjfa-47443	41	50	in	in	ADP
cjfa-47443	41	51	lebanon	lebanon	PROPN
cjfa-47443	41	52	which	which	PRON
cjfa-47443	41	53	includes	include	VERB
cjfa-47443	41	54	the	the	DET
cjfa-47443	41	55	code	code	NOUN
cjfa-47443	41	56	of	of	ADP
cjfa-47443	41	57	ethics	ethic	NOUN
cjfa-47443	41	58	issued	issue	VERB
cjfa-47443	41	59	by	by	ADP
cjfa-47443	41	60	ifac	ifac	NOUN
cjfa-47443	41	61	,	,	PUNCT
cjfa-47443	41	62	and	and	CCONJ
cjfa-47443	41	63	international	international	ADJ
cjfa-47443	41	64	auditing	auditing	NOUN
cjfa-47443	41	65	standards	standard	NOUN
cjfa-47443	41	66	and	and	CCONJ
cjfa-47443	41	67	independence	independence	NOUN
cjfa-47443	41	68	rules	rule	NOUN
cjfa-47443	41	69	aimed	aim	VERB
cjfa-47443	41	70	at	at	ADP
cjfa-47443	41	71	improving	improve	VERB
cjfa-47443	41	72	the	the	DET
cjfa-47443	41	73	external	external	ADJ
cjfa-47443	41	74	audit	audit	NOUN
cjfa-47443	41	75	profession	profession	NOUN
cjfa-47443	41	76	(	(	PUNCT
cjfa-47443	41	77	lacpa	lacpa	ADJ
cjfa-47443	41	78	,	,	PUNCT
cjfa-47443	41	79	2006	2006	NUM
cjfa-47443	41	80	)	)	PUNCT
cjfa-47443	41	81	.	.	PUNCT
cjfa-47443	42	1	first	first	ADV
cjfa-47443	42	2	,	,	PUNCT
cjfa-47443	42	3	the	the	DET
cjfa-47443	42	4	conceptual	conceptual	ADJ
cjfa-47443	42	5	framework	framework	NOUN
cjfa-47443	42	6	of	of	ADP
cjfa-47443	42	7	the	the	DET
cjfa-47443	42	8	code	code	NOUN
cjfa-47443	42	9	of	of	ADP
cjfa-47443	42	10	ethics	ethic	NOUN
cjfa-47443	42	11	requires	require	VERB
cjfa-47443	42	12	auditors	auditor	NOUN
cjfa-47443	42	13	to	to	PART
cjfa-47443	42	14	assess	assess	VERB
cjfa-47443	42	15	threats	threat	NOUN
cjfa-47443	42	16	that	that	PRON
cjfa-47443	42	17	may	may	AUX
cjfa-47443	42	18	compromise	compromise	VERB
cjfa-47443	42	19	compliance	compliance	NOUN
cjfa-47443	42	20	with	with	ADP
cjfa-47443	42	21	the	the	DET
cjfa-47443	42	22	fundamental	fundamental	ADJ
cjfa-47443	42	23	principles	principle	NOUN
cjfa-47443	42	24	of	of	ADP
cjfa-47443	42	25	integrity	integrity	NOUN
cjfa-47443	42	26	,	,	PUNCT
cjfa-47443	42	27	objectivity	objectivity	NOUN
cjfa-47443	42	28	,	,	PUNCT
cjfa-47443	42	29	professional	professional	ADJ
cjfa-47443	42	30	competence	competence	NOUN
cjfa-47443	42	31	and	and	CCONJ
cjfa-47443	42	32	due	due	ADJ
cjfa-47443	42	33	care	care	NOUN
cjfa-47443	42	34	,	,	PUNCT
cjfa-47443	42	35	confidentiality	confidentiality	NOUN
cjfa-47443	42	36	and	and	CCONJ
cjfa-47443	42	37	professional	professional	ADJ
cjfa-47443	42	38	behavior	behavior	NOUN
cjfa-47443	42	39	.	.	PUNCT
cjfa-47443	43	1	similarly	similarly	ADV
cjfa-47443	43	2	,	,	PUNCT
cjfa-47443	43	3	a	a	DET
cjfa-47443	43	4	set	set	NOUN
cjfa-47443	43	5	of	of	ADP
cjfa-47443	43	6	external	external	ADJ
cjfa-47443	43	7	quality	quality	NOUN
cjfa-47443	43	8	auditing	auditing	NOUN
cjfa-47443	43	9	standards	standard	NOUN
cjfa-47443	43	10	,	,	PUNCT
cjfa-47443	43	11	that	that	PRON
cjfa-47443	43	12	govern	govern	VERB
cjfa-47443	43	13	the	the	DET
cjfa-47443	43	14	profession	profession	NOUN
cjfa-47443	43	15	,	,	PUNCT
cjfa-47443	43	16	include	include	VERB
cjfa-47443	43	17	the	the	DET
cjfa-47443	43	18	isqm1	isqm1	PROPN
cjfa-47443	43	19	standard	standard	NOUN
cjfa-47443	43	20	,	,	PUNCT
cjfa-47443	43	21	the	the	DET
cjfa-47443	43	22	revised	revised	ADJ
cjfa-47443	43	23	international	international	ADJ
cjfa-47443	43	24	standard	standard	NOUN
cjfa-47443	43	25	on	on	ADP
cjfa-47443	43	26	auditing	auditing	NOUN
cjfa-47443	43	27	(	(	PUNCT
cjfa-47443	43	28	isa	isa	PROPN
cjfa-47443	43	29	)	)	PUNCT
cjfa-47443	43	30	200	200	NUM
cjfa-47443	43	31	standard	standard	NOUN
cjfa-47443	43	32	,	,	PUNCT
cjfa-47443	43	33	and	and	CCONJ
cjfa-47443	43	34	the	the	DET
cjfa-47443	43	35	revised	revise	VERB
cjfa-47443	43	36	standard	standard	NOUN
cjfa-47443	43	37	220	220	NUM
cjfa-47443	43	38	.	.	PUNCT
cjfa-47443	44	1	the	the	DET
cjfa-47443	44	2	isqm1	isqm1	PROPN
cjfa-47443	44	3	standard	standard	NOUN
cjfa-47443	44	4	represents	represent	VERB
cjfa-47443	44	5	a	a	DET
cjfa-47443	44	6	guide	guide	NOUN
cjfa-47443	44	7	that	that	PRON
cjfa-47443	44	8	requires	require	VERB
cjfa-47443	44	9	the	the	DET
cjfa-47443	44	10	establishment	establishment	NOUN
cjfa-47443	44	11	of	of	ADP
cjfa-47443	44	12	a	a	DET
cjfa-47443	44	13	quality	quality	NOUN
cjfa-47443	44	14	management	management	NOUN
cjfa-47443	44	15	system	system	NOUN
cjfa-47443	44	16	designed	design	VERB
cjfa-47443	44	17	to	to	PART
cjfa-47443	44	18	achieve	achieve	VERB
cjfa-47443	44	19	reasonable	reasonable	ADJ
cjfa-47443	44	20	assurance	assurance	NOUN
cjfa-47443	44	21	that	that	SCONJ
cjfa-47443	44	22	there	there	PRON
cjfa-47443	44	23	will	will	AUX
cjfa-47443	44	24	be	be	AUX
cjfa-47443	44	25	compliance	compliance	NOUN
cjfa-47443	44	26	both	both	CCONJ
cjfa-47443	44	27	with	with	ADP
cjfa-47443	44	28	professional	professional	ADJ
cjfa-47443	44	29	standards	standard	NOUN
cjfa-47443	44	30	and	and	CCONJ
cjfa-47443	44	31	the	the	DET
cjfa-47443	44	32	issuance	issuance	NOUN
cjfa-47443	44	33	of	of	ADP
cjfa-47443	44	34	reports	report	NOUN
cjfa-47443	44	35	appropriate	appropriate	ADJ
cjfa-47443	44	36	to	to	ADP
cjfa-47443	44	37	the	the	DET
cjfa-47443	44	38	circumstances	circumstance	NOUN
cjfa-47443	44	39	(	(	PUNCT
cjfa-47443	44	40	iaasb	iaasb	NOUN
cjfa-47443	44	41	,	,	PUNCT
cjfa-47443	44	42	2020	2020	NUM
cjfa-47443	44	43	)	)	PUNCT
cjfa-47443	44	44	.	.	PUNCT
cjfa-47443	45	1	please	please	INTJ
cjfa-47443	45	2	note	note	VERB
cjfa-47443	45	3	that	that	SCONJ
cjfa-47443	45	4	the	the	DET
cjfa-47443	45	5	revised	revise	VERB
cjfa-47443	45	6	isa	isa	NOUN
cjfa-47443	45	7	220	220	NUM
cjfa-47443	45	8	standard	standard	NOUN
cjfa-47443	45	9	is	be	AUX
cjfa-47443	45	10	in	in	ADP
cjfa-47443	45	11	parallel	parallel	NOUN
cjfa-47443	45	12	with	with	ADP
cjfa-47443	45	13	the	the	DET
cjfa-47443	45	14	isqm1	isqm1	PROPN
cjfa-47443	45	15	standard	standard	NOUN
cjfa-47443	45	16	.	.	PUNCT
cjfa-47443	46	1	the	the	DET
cjfa-47443	46	2	revised	revise	VERB
cjfa-47443	46	3	isa	isa	NOUN
cjfa-47443	46	4	200	200	NUM
cjfa-47443	46	5	requires	require	VERB
cjfa-47443	46	6	external	external	ADJ
cjfa-47443	46	7	auditors	auditor	NOUN
cjfa-47443	46	8	to	to	PART
cjfa-47443	46	9	comply	comply	VERB
cjfa-47443	46	10	with	with	ADP
cjfa-47443	46	11	isas	isa	NOUN
cjfa-47443	46	12	and	and	CCONJ
cjfa-47443	46	13	legal	legal	ADJ
cjfa-47443	46	14	and	and	CCONJ
cjfa-47443	46	15	regulatory	regulatory	ADJ
cjfa-47443	46	16	requirements	requirement	NOUN
cjfa-47443	46	17	.	.	PUNCT
cjfa-47443	47	1	in	in	ADP
cjfa-47443	47	2	fact	fact	NOUN
cjfa-47443	47	3	,	,	PUNCT
cjfa-47443	47	4	external	external	ADJ
cjfa-47443	47	5	auditors	auditor	NOUN
cjfa-47443	47	6	are	be	AUX
cjfa-47443	47	7	required	require	VERB
cjfa-47443	47	8	to	to	PART
cjfa-47443	47	9	exercise	exercise	VERB
cjfa-47443	47	10	professional	professional	ADJ
cjfa-47443	47	11	judgment	judgment	NOUN
cjfa-47443	47	12	and	and	CCONJ
cjfa-47443	47	13	critical	critical	ADJ
cjfa-47443	47	14	thinking	thinking	NOUN
cjfa-47443	47	15	.	.	PUNCT
cjfa-47443	48	1	external	external	ADJ
cjfa-47443	48	2	auditors	auditor	NOUN
cjfa-47443	48	3	must	must	AUX
cjfa-47443	48	4	also	also	ADV
cjfa-47443	48	5	base	base	VERB
cjfa-47443	48	6	their	their	PRON
cjfa-47443	48	7	opinion	opinion	NOUN
cjfa-47443	48	8	on	on	ADP
cjfa-47443	48	9	sufficient	sufficient	ADJ
cjfa-47443	48	10	appropriate	appropriate	ADJ
cjfa-47443	48	11	audit	audit	NOUN
cjfa-47443	48	12	evidence	evidence	NOUN
cjfa-47443	48	13	,	,	PUNCT
cjfa-47443	48	14	be	be	AUX
cjfa-47443	48	15	attentive	attentive	ADJ
cjfa-47443	48	16	and	and	CCONJ
cjfa-47443	48	17	pursue	pursue	VERB
cjfa-47443	48	18	further	further	ADJ
cjfa-47443	48	19	investigations	investigation	NOUN
cjfa-47443	48	20	if	if	SCONJ
cjfa-47443	48	21	there	there	PRON
cjfa-47443	48	22	is	be	VERB
cjfa-47443	48	23	any	any	DET
cjfa-47443	48	24	doubt	doubt	NOUN
cjfa-47443	48	25	about	about	ADP
cjfa-47443	48	26	the	the	DET
cjfa-47443	48	27	reliability	reliability	NOUN
cjfa-47443	48	28	of	of	ADP
cjfa-47443	48	29	this	this	DET
cjfa-47443	48	30	evidence	evidence	NOUN
cjfa-47443	48	31	(	(	PUNCT
cjfa-47443	48	32	obert	obert	ADJ
cjfa-47443	48	33	&	&	CCONJ
cjfa-47443	48	34	mairesse	mairesse	NOUN
cjfa-47443	48	35	,	,	PUNCT
cjfa-47443	48	36	2015	2015	NUM
cjfa-47443	48	37	)	)	PUNCT
cjfa-47443	48	38	.	.	PUNCT
cjfa-47443	49	1	plus	plus	CCONJ
cjfa-47443	49	2	,	,	PUNCT
cjfa-47443	49	3	external	external	ADJ
cjfa-47443	49	4	auditors	auditor	NOUN
cjfa-47443	49	5	are	be	AUX
cjfa-47443	49	6	subjected	subject	VERB
cjfa-47443	49	7	to	to	ADP
cjfa-47443	49	8	the	the	DET
cjfa-47443	49	9	rules	rule	NOUN
cjfa-47443	49	10	of	of	ADP
cjfa-47443	49	11	independence	independence	NOUN
cjfa-47443	49	12	,	,	PUNCT
cjfa-47443	49	13	in	in	ADP
cjfa-47443	49	14	order	order	NOUN
cjfa-47443	49	15	to	to	PART
cjfa-47443	49	16	resist	resist	VERB
cjfa-47443	49	17	pressure	pressure	NOUN
cjfa-47443	49	18	and	and	CCONJ
cjfa-47443	49	19	perform	perform	VERB
cjfa-47443	49	20	tasks	task	NOUN
cjfa-47443	49	21	freely	freely	ADV
cjfa-47443	49	22	in	in	ADP
cjfa-47443	49	23	accordance	accordance	NOUN
cjfa-47443	49	24	with	with	ADP
cjfa-47443	49	25	the	the	DET
cjfa-47443	49	26	conditions	condition	NOUN
cjfa-47443	49	27	established	establish	VERB
cjfa-47443	49	28	by	by	ADP
cjfa-47443	49	29	law	law	NOUN
cjfa-47443	49	30	(	(	PUNCT
cjfa-47443	49	31	baratay	baratay	NOUN
cjfa-47443	49	32	,	,	PUNCT
cjfa-47443	49	33	2017	2017	NUM
cjfa-47443	49	34	;	;	PUNCT
cjfa-47443	49	35	diallo	diallo	PROPN
cjfa-47443	49	36	&	&	CCONJ
cjfa-47443	49	37	diop	diop	PROPN
cjfa-47443	49	38	,	,	PUNCT
cjfa-47443	49	39	2020	2020	NUM
cjfa-47443	49	40	)	)	PUNCT
cjfa-47443	49	41	.	.	PUNCT
cjfa-47443	50	1	ethical	ethical	ADJ
cjfa-47443	50	2	sessility	sessility	NOUN
cjfa-47443	50	3	of	of	ADP
cjfa-47443	50	4	external	external	ADJ
cjfa-47443	50	5	auditorethical	auditorethical	ADJ
cjfa-47443	50	6	sessility	sessility	NOUN
cjfa-47443	50	7	of	of	ADP
cjfa-47443	50	8	external	external	ADJ
cjfa-47443	50	9	auditor	auditor	NOUN
cjfa-47443	50	10	the	the	DET
cjfa-47443	50	11	agency	agency	NOUN
cjfa-47443	50	12	relationship	relationship	NOUN
cjfa-47443	50	13	between	between	ADP
cjfa-47443	50	14	the	the	DET
cjfa-47443	50	15	shareholders	shareholder	NOUN
cjfa-47443	50	16	and	and	CCONJ
cjfa-47443	50	17	managers	manager	NOUN
cjfa-47443	50	18	uncovers	uncover	NOUN
cjfa-47443	50	19	some	some	DET
cjfa-47443	50	20	major	major	ADJ
cjfa-47443	50	21	problems	problem	NOUN
cjfa-47443	50	22	,	,	PUNCT
cjfa-47443	50	23	such	such	ADJ
cjfa-47443	50	24	as	as	ADP
cjfa-47443	50	25	information	information	NOUN
cjfa-47443	50	26	asymmetry	asymmetry	NOUN
cjfa-47443	50	27	and	and	CCONJ
cjfa-47443	50	28	conflict	conflict	NOUN
cjfa-47443	50	29	of	of	ADP
cjfa-47443	50	30	interest	interest	NOUN
cjfa-47443	50	31	(	(	PUNCT
cjfa-47443	50	32	diallo	diallo	PROPN
cjfa-47443	50	33	&	&	CCONJ
cjfa-47443	50	34	diop	diop	PROPN
cjfa-47443	50	35	,	,	PUNCT
cjfa-47443	50	36	2020	2020	NUM
cjfa-47443	50	37	)	)	PUNCT
cjfa-47443	50	38	,	,	PUNCT
cjfa-47443	50	39	which	which	PRON
cjfa-47443	50	40	in	in	ADP
cjfa-47443	50	41	turn	turn	NOUN
cjfa-47443	50	42	lead	lead	VERB
cjfa-47443	50	43	to	to	ADP
cjfa-47443	50	44	opportunistic	opportunistic	ADJ
cjfa-47443	50	45	behavior	behavior	NOUN
cjfa-47443	50	46	on	on	ADP
cjfa-47443	50	47	the	the	DET
cjfa-47443	50	48	part	part	NOUN
cjfa-47443	50	49	of	of	ADP
cjfa-47443	50	50	manager	manager	NOUN
cjfa-47443	50	51	by	by	ADP
cjfa-47443	50	52	manipulating	manipulate	VERB
cjfa-47443	50	53	the	the	DET
cjfa-47443	50	54	information	information	NOUN
cjfa-47443	50	55	under	under	ADP
cjfa-47443	50	56	his	his	PRON
cjfa-47443	50	57	or	or	CCONJ
cjfa-47443	50	58	her	her	PRON
cjfa-47443	50	59	management	management	NOUN
cjfa-47443	50	60	.	.	PUNCT
cjfa-47443	51	1	thus	thus	ADV
cjfa-47443	51	2	,	,	PUNCT
cjfa-47443	51	3	shareholders	shareholder	NOUN
cjfa-47443	51	4	appoint	appoint	VERB
cjfa-47443	51	5	external	external	ADJ
cjfa-47443	51	6	auditors	auditor	NOUN
cjfa-47443	51	7	to	to	PART
cjfa-47443	51	8	verify	verify	VERB
cjfa-47443	51	9	the	the	DET
cjfa-47443	51	10	good	good	ADJ
cjfa-47443	51	11	behavior	behavior	NOUN
cjfa-47443	51	12	examination	examination	NOUN
cjfa-47443	51	13	of	of	ADP
cjfa-47443	51	14	ethical	ethical	ADJ
cjfa-47443	51	15	and	and	CCONJ
cjfa-47443	51	16	professional	professional	ADJ
cjfa-47443	51	17	conduct	conduct	NOUN
cjfa-47443	51	18	…	…	PUNCT
cjfa-47443	51	19	1313	1313	NUM
cjfa-47443	51	20	of	of	ADP
cjfa-47443	51	21	managers	manager	NOUN
cjfa-47443	51	22	(	(	PUNCT
cjfa-47443	51	23	chaari	chaari	NOUN
cjfa-47443	51	24	,	,	PUNCT
cjfa-47443	51	25	belanès	belanès	PROPN
cjfa-47443	51	26	&	&	CCONJ
cjfa-47443	51	27	lajmi	lajmi	PROPN
cjfa-47443	51	28	,	,	PUNCT
cjfa-47443	51	29	2022	2022	NUM
cjfa-47443	51	30	)	)	PUNCT
cjfa-47443	51	31	and	and	CCONJ
cjfa-47443	51	32	to	to	PART
cjfa-47443	51	33	reassure	reassure	VERB
cjfa-47443	51	34	stakeholders	stakeholder	NOUN
cjfa-47443	51	35	of	of	ADP
cjfa-47443	51	36	the	the	DET
cjfa-47443	51	37	proper	proper	ADJ
cjfa-47443	51	38	application	application	NOUN
cjfa-47443	51	39	of	of	ADP
cjfa-47443	51	40	standards	standard	NOUN
cjfa-47443	51	41	and	and	CCONJ
cjfa-47443	51	42	the	the	DET
cjfa-47443	51	43	reliability	reliability	NOUN
cjfa-47443	51	44	of	of	ADP
cjfa-47443	51	45	financial	financial	ADJ
cjfa-47443	51	46	statements	statement	NOUN
cjfa-47443	51	47	(	(	PUNCT
cjfa-47443	51	48	chaudey	chaudey	NOUN
cjfa-47443	51	49	,	,	PUNCT
cjfa-47443	51	50	2014	2014	NUM
cjfa-47443	51	51	)	)	PUNCT
cjfa-47443	51	52	.	.	PUNCT
cjfa-47443	52	1	consequently	consequently	ADV
cjfa-47443	52	2	,	,	PUNCT
cjfa-47443	52	3	the	the	DET
cjfa-47443	52	4	employment	employment	NOUN
cjfa-47443	52	5	of	of	ADP
cjfa-47443	52	6	an	an	DET
cjfa-47443	52	7	external	external	ADJ
cjfa-47443	52	8	auditor	auditor	NOUN
cjfa-47443	52	9	is	be	AUX
cjfa-47443	52	10	not	not	PART
cjfa-47443	52	11	entirely	entirely	ADV
cjfa-47443	52	12	;	;	PUNCT
cjfa-47443	52	13	sufficient	sufficient	ADJ
cjfa-47443	52	14	;	;	PUNCT
cjfa-47443	52	15	they	they	PRON
cjfa-47443	52	16	must	must	AUX
cjfa-47443	52	17	also	also	ADV
cjfa-47443	52	18	high	high	ADJ
cjfa-47443	52	19	level	level	NOUN
cjfa-47443	52	20	of	of	ADP
cjfa-47443	52	21	integrity	integrity	NOUN
cjfa-47443	52	22	,	,	PUNCT
cjfa-47443	52	23	independence	independence	NOUN
cjfa-47443	52	24	and	and	CCONJ
cjfa-47443	52	25	professional	professional	ADJ
cjfa-47443	52	26	conduct	conduct	NOUN
cjfa-47443	52	27	.	.	PUNCT
cjfa-47443	53	1	thus	thus	ADV
cjfa-47443	53	2	,	,	PUNCT
cjfa-47443	53	3	the	the	DET
cjfa-47443	53	4	external	external	ADJ
cjfa-47443	53	5	auditor	auditor	NOUN
cjfa-47443	53	6	is	be	AUX
cjfa-47443	53	7	often	often	ADV
cjfa-47443	53	8	placed	place	VERB
cjfa-47443	53	9	the	the	DET
cjfa-47443	53	10	heart	heart	NOUN
cjfa-47443	53	11	of	of	ADP
cjfa-47443	53	12	important	important	ADJ
cjfa-47443	53	13	conflicts	conflict	NOUN
cjfa-47443	53	14	of	of	ADP
cjfa-47443	53	15	interest	interest	NOUN
cjfa-47443	53	16	(	(	PUNCT
cjfa-47443	53	17	hess	hess	PROPN
cjfa-47443	53	18	,	,	PUNCT
cjfa-47443	53	19	haney	haney	PROPN
cjfa-47443	53	20	&	&	CCONJ
cjfa-47443	53	21	macphail	macphail	PROPN
cjfa-47443	53	22	,	,	PUNCT
cjfa-47443	53	23	2017	2017	NUM
cjfa-47443	53	24	)	)	PUNCT
cjfa-47443	53	25	for	for	ADP
cjfa-47443	53	26	which	which	PRON
cjfa-47443	53	27	the	the	DET
cjfa-47443	53	28	code	code	NOUN
cjfa-47443	53	29	of	of	ADP
cjfa-47443	53	30	ethics	ethic	NOUN
cjfa-47443	53	31	offers	offer	VERB
cjfa-47443	53	32	no	no	DET
cjfa-47443	53	33	simple	simple	ADJ
cjfa-47443	53	34	solutions	solution	NOUN
cjfa-47443	53	35	.	.	PUNCT
cjfa-47443	54	1	furthermore	furthermore	ADV
cjfa-47443	54	2	,	,	PUNCT
cjfa-47443	54	3	the	the	DET
cjfa-47443	54	4	presence	presence	NOUN
cjfa-47443	54	5	of	of	ADP
cjfa-47443	54	6	flexible	flexible	ADJ
cjfa-47443	54	7	accounting	accounting	NOUN
cjfa-47443	54	8	rules	rule	NOUN
cjfa-47443	54	9	and	and	CCONJ
cjfa-47443	54	10	methods	method	NOUN
cjfa-47443	54	11	(	(	PUNCT
cjfa-47443	54	12	nielsen	nielsen	PROPN
cjfa-47443	54	13	,	,	PUNCT
cjfa-47443	54	14	2016	2016	NUM
cjfa-47443	54	15	)	)	PUNCT
cjfa-47443	54	16	will	will	AUX
cjfa-47443	54	17	make	make	VERB
cjfa-47443	54	18	it	it	PRON
cjfa-47443	54	19	more	more	ADV
cjfa-47443	54	20	difficult	difficult	ADJ
cjfa-47443	54	21	for	for	SCONJ
cjfa-47443	54	22	him	he	PRON
cjfa-47443	54	23	to	to	PART
cjfa-47443	54	24	oppose	oppose	VERB
cjfa-47443	54	25	the	the	DET
cjfa-47443	54	26	choices	choice	NOUN
cjfa-47443	54	27	made	make	VERB
cjfa-47443	54	28	by	by	ADP
cjfa-47443	54	29	the	the	DET
cjfa-47443	54	30	audited	audit	VERB
cjfa-47443	54	31	entity	entity	NOUN
cjfa-47443	54	32	(	(	PUNCT
cjfa-47443	54	33	prat	prat	NOUN
cjfa-47443	54	34	dit	dit	PROPN
cjfa-47443	54	35	hauret	hauret	PROPN
cjfa-47443	54	36	,	,	PUNCT
cjfa-47443	54	37	2003b	2003b	NUM
cjfa-47443	54	38	)	)	PUNCT
cjfa-47443	54	39	.	.	PUNCT
cjfa-47443	55	1	consequently	consequently	ADV
cjfa-47443	55	2	,	,	PUNCT
cjfa-47443	55	3	he	he	PRON
cjfa-47443	55	4	must	must	AUX
cjfa-47443	55	5	rely	rely	VERB
cjfa-47443	55	6	on	on	ADP
cjfa-47443	55	7	his	his	PRON
cjfa-47443	55	8	conscience	conscience	NOUN
cjfa-47443	55	9	and	and	CCONJ
cjfa-47443	55	10	his	his	PRON
cjfa-47443	55	11	judgment	judgment	NOUN
cjfa-47443	55	12	to	to	PART
cjfa-47443	55	13	resolve	resolve	VERB
cjfa-47443	55	14	the	the	DET
cjfa-47443	55	15	dilemmas	dilemma	NOUN
cjfa-47443	55	16	encountered	encounter	VERB
cjfa-47443	55	17	during	during	ADP
cjfa-47443	55	18	the	the	DET
cjfa-47443	55	19	execution	execution	NOUN
cjfa-47443	55	20	of	of	ADP
cjfa-47443	55	21	his	his	PRON
cjfa-47443	55	22	missions	mission	NOUN
cjfa-47443	55	23	(	(	PUNCT
cjfa-47443	55	24	latan	latan	PROPN
cjfa-47443	55	25	et	et	PROPN
cjfa-47443	55	26	al	al	PROPN
cjfa-47443	55	27	.	.	PROPN
cjfa-47443	55	28	,	,	PUNCT
cjfa-47443	55	29	2019	2019	NUM
cjfa-47443	55	30	)	)	PUNCT
cjfa-47443	55	31	.	.	PUNCT
cjfa-47443	56	1	independence	independence	NOUN
cjfa-47443	56	2	,	,	PUNCT
cjfa-47443	56	3	therefore	therefore	ADV
cjfa-47443	56	4	,	,	PUNCT
cjfa-47443	56	5	becomes	become	VERB
cjfa-47443	56	6	a	a	DET
cjfa-47443	56	7	decision	decision	NOUN
cjfa-47443	56	8	of	of	ADP
cjfa-47443	56	9	the	the	DET
cjfa-47443	56	10	auditor	auditor	NOUN
cjfa-47443	56	11	rather	rather	ADV
cjfa-47443	56	12	than	than	ADP
cjfa-47443	56	13	an	an	DET
cjfa-47443	56	14	inherent	inherent	ADJ
cjfa-47443	56	15	obligation	obligation	NOUN
cjfa-47443	56	16	of	of	ADP
cjfa-47443	56	17	his	his	PRON
cjfa-47443	56	18	profession	profession	NOUN
cjfa-47443	56	19	.	.	PUNCT
cjfa-47443	57	1	from	from	ADP
cjfa-47443	57	2	now	now	ADV
cjfa-47443	57	3	on	on	ADV
cjfa-47443	57	4	,	,	PUNCT
cjfa-47443	57	5	a	a	DET
cjfa-47443	57	6	high	high	ADJ
cjfa-47443	57	7	level	level	NOUN
cjfa-47443	57	8	of	of	ADP
cjfa-47443	57	9	ethics	ethic	NOUN
cjfa-47443	57	10	is	be	AUX
cjfa-47443	57	11	essential	essential	ADJ
cjfa-47443	57	12	in	in	ADP
cjfa-47443	57	13	order	order	NOUN
cjfa-47443	57	14	to	to	PART
cjfa-47443	57	15	impose	impose	VERB
cjfa-47443	57	16	itself	itself	PRON
cjfa-47443	57	17	on	on	ADP
cjfa-47443	57	18	any	any	DET
cjfa-47443	57	19	opportunistic	opportunistic	ADJ
cjfa-47443	57	20	behavior	behavior	NOUN
cjfa-47443	57	21	leading	lead	VERB
cjfa-47443	57	22	to	to	ADP
cjfa-47443	57	23	the	the	DET
cjfa-47443	57	24	privilege	privilege	NOUN
cjfa-47443	57	25	of	of	ADP
cjfa-47443	57	26	the	the	DET
cjfa-47443	57	27	personal	personal	ADJ
cjfa-47443	57	28	interest	interest	NOUN
cjfa-47443	57	29	of	of	ADP
cjfa-47443	57	30	external	external	ADJ
cjfa-47443	57	31	auditors	auditor	NOUN
cjfa-47443	57	32	to	to	ADP
cjfa-47443	57	33	the	the	DET
cjfa-47443	57	34	detriment	detriment	NOUN
cjfa-47443	57	35	of	of	ADP
cjfa-47443	57	36	the	the	DET
cjfa-47443	57	37	issuing	issuing	NOUN
cjfa-47443	57	38	of	of	ADP
cjfa-47443	57	39	an	an	DET
cjfa-47443	57	40	appropriate	appropriate	ADJ
cjfa-47443	57	41	opinion	opinion	NOUN
cjfa-47443	57	42	.	.	PUNCT
cjfa-47443	58	1	from	from	ADP
cjfa-47443	58	2	this	this	DET
cjfa-47443	58	3	point	point	NOUN
cjfa-47443	58	4	of	of	ADP
cjfa-47443	58	5	view	view	NOUN
cjfa-47443	58	6	,	,	PUNCT
cjfa-47443	58	7	kohlberg	kohlberg	PROPN
cjfa-47443	58	8	extended	extend	VERB
cjfa-47443	58	9	piaget	piaget	PROPN
cjfa-47443	58	10	’s	’s	PART
cjfa-47443	58	11	work	work	NOUN
cjfa-47443	58	12	in	in	ADP
cjfa-47443	58	13	order	order	NOUN
cjfa-47443	58	14	to	to	PART
cjfa-47443	58	15	analyze	analyze	VERB
cjfa-47443	58	16	the	the	DET
cjfa-47443	58	17	level	level	NOUN
cjfa-47443	58	18	of	of	ADP
cjfa-47443	58	19	ethical	ethical	ADJ
cjfa-47443	58	20	sensitivity	sensitivity	NOUN
cjfa-47443	58	21	of	of	ADP
cjfa-47443	58	22	external	external	ADJ
cjfa-47443	58	23	auditors	auditor	NOUN
cjfa-47443	58	24	and	and	CCONJ
cjfa-47443	58	25	to	to	PART
cjfa-47443	58	26	assess	assess	VERB
cjfa-47443	58	27	the	the	DET
cjfa-47443	58	28	possibility	possibility	NOUN
cjfa-47443	58	29	of	of	ADP
cjfa-47443	58	30	increasing	increase	VERB
cjfa-47443	58	31	their	their	PRON
cjfa-47443	58	32	level	level	NOUN
cjfa-47443	58	33	of	of	ADP
cjfa-47443	58	34	ethical	ethical	ADJ
cjfa-47443	58	35	sensitivity	sensitivity	NOUN
cjfa-47443	58	36	(	(	PUNCT
cjfa-47443	58	37	ben	ben	PROPN
cjfa-47443	58	38	hamadi	hamadi	PROPN
cjfa-47443	58	39	,	,	PUNCT
cjfa-47443	58	40	2020	2020	NUM
cjfa-47443	58	41	)	)	PUNCT
cjfa-47443	58	42	.	.	PUNCT
cjfa-47443	59	1	thus	thus	ADV
cjfa-47443	59	2	,	,	PUNCT
cjfa-47443	59	3	the	the	DET
cjfa-47443	59	4	theory	theory	NOUN
cjfa-47443	59	5	of	of	ADP
cjfa-47443	59	6	cognitive	cognitive	ADJ
cjfa-47443	59	7	moral	moral	ADJ
cjfa-47443	59	8	development	development	NOUN
cjfa-47443	59	9	(	(	PUNCT
cjfa-47443	59	10	kohlberg	kohlberg	PROPN
cjfa-47443	59	11	,	,	PUNCT
cjfa-47443	59	12	1968	1968	NUM
cjfa-47443	59	13	)	)	PUNCT
cjfa-47443	59	14	provides	provide	VERB
cjfa-47443	59	15	insights	insight	NOUN
cjfa-47443	59	16	into	into	ADP
cjfa-47443	59	17	the	the	DET
cjfa-47443	59	18	behavior	behavior	NOUN
cjfa-47443	59	19	of	of	ADP
cjfa-47443	59	20	external	external	ADJ
cjfa-47443	59	21	auditors	auditor	NOUN
cjfa-47443	59	22	faced	face	VERB
cjfa-47443	59	23	with	with	ADP
cjfa-47443	59	24	ethical	ethical	ADJ
cjfa-47443	59	25	dilemmas	dilemma	NOUN
cjfa-47443	59	26	and	and	CCONJ
cjfa-47443	59	27	the	the	DET
cjfa-47443	59	28	effect	effect	NOUN
cjfa-47443	59	29	of	of	ADP
cjfa-47443	59	30	an	an	DET
cjfa-47443	59	31	auditor	auditor	NOUN
cjfa-47443	59	32	’s	’s	PART
cjfa-47443	59	33	frame	frame	NOUN
cjfa-47443	59	34	of	of	ADP
cjfa-47443	59	35	reference	reference	NOUN
cjfa-47443	59	36	on	on	ADP
cjfa-47443	59	37	his	his	PRON
cjfa-47443	59	38	ethics	ethic	NOUN
cjfa-47443	59	39	(	(	PUNCT
cjfa-47443	59	40	charpateau	charpateau	PROPN
cjfa-47443	59	41	,	,	PUNCT
cjfa-47443	59	42	2012	2012	NUM
cjfa-47443	59	43	)	)	PUNCT
cjfa-47443	59	44	.	.	PUNCT
cjfa-47443	60	1	the	the	DET
cjfa-47443	60	2	fact	fact	NOUN
cjfa-47443	60	3	that	that	SCONJ
cjfa-47443	60	4	an	an	DET
cjfa-47443	60	5	external	external	ADJ
cjfa-47443	60	6	auditor	auditor	NOUN
cjfa-47443	60	7	is	be	AUX
cjfa-47443	60	8	remunerated	remunerate	VERB
cjfa-47443	60	9	by	by	ADP
cjfa-47443	60	10	the	the	DET
cjfa-47443	60	11	audited	audit	VERB
cjfa-47443	60	12	company	company	NOUN
cjfa-47443	60	13	may	may	AUX
cjfa-47443	60	14	make	make	VERB
cjfa-47443	60	15	him	he	PRON
cjfa-47443	60	16	vulnerable	vulnerable	ADJ
cjfa-47443	60	17	to	to	ADP
cjfa-47443	60	18	an	an	DET
cjfa-47443	60	19	ethical	ethical	ADJ
cjfa-47443	60	20	dilemma	dilemma	NOUN
cjfa-47443	60	21	,	,	PUNCT
cjfa-47443	60	22	namely	namely	ADV
cjfa-47443	60	23	,	,	PUNCT
cjfa-47443	60	24	having	have	VERB
cjfa-47443	60	25	to	to	PART
cjfa-47443	60	26	choose	choose	VERB
cjfa-47443	60	27	between	between	ADP
cjfa-47443	60	28	continuing	continue	VERB
cjfa-47443	60	29	the	the	DET
cjfa-47443	60	30	business	business	NOUN
cjfa-47443	60	31	relationship	relationship	NOUN
cjfa-47443	60	32	or	or	CCONJ
cjfa-47443	60	33	issuing	issue	VERB
cjfa-47443	60	34	a	a	DET
cjfa-47443	60	35	sincere	sincere	ADJ
cjfa-47443	60	36	opinion	opinion	NOUN
cjfa-47443	60	37	(	(	PUNCT
cjfa-47443	60	38	latan	latan	PROPN
cjfa-47443	60	39	et	et	PROPN
cjfa-47443	60	40	al	al	PROPN
cjfa-47443	60	41	.	.	PROPN
cjfa-47443	60	42	,	,	PUNCT
cjfa-47443	60	43	2019	2019	NUM
cjfa-47443	60	44	)	)	PUNCT
cjfa-47443	60	45	.	.	PUNCT
cjfa-47443	61	1	therefore	therefore	ADV
cjfa-47443	61	2	,	,	PUNCT
cjfa-47443	61	3	the	the	PRON
cjfa-47443	61	4	higher	high	ADJ
cjfa-47443	61	5	the	the	DET
cjfa-47443	61	6	ethical	ethical	ADJ
cjfa-47443	61	7	sensitivity	sensitivity	NOUN
cjfa-47443	61	8	of	of	ADP
cjfa-47443	61	9	the	the	DET
cjfa-47443	61	10	external	external	ADJ
cjfa-47443	61	11	auditor	auditor	NOUN
cjfa-47443	61	12	,	,	PUNCT
cjfa-47443	61	13	the	the	PRON
cjfa-47443	61	14	more	more	ADJ
cjfa-47443	61	15	the	the	DET
cjfa-47443	61	16	users	user	NOUN
cjfa-47443	61	17	of	of	ADP
cjfa-47443	61	18	the	the	DET
cjfa-47443	61	19	financial	financial	ADJ
cjfa-47443	61	20	statements	statement	NOUN
cjfa-47443	61	21	perceive	perceive	VERB
cjfa-47443	61	22	him	he	PRON
cjfa-47443	61	23	to	to	PART
cjfa-47443	61	24	be	be	AUX
cjfa-47443	61	25	independent	independent	ADJ
cjfa-47443	61	26	and	and	CCONJ
cjfa-47443	61	27	capable	capable	ADJ
cjfa-47443	61	28	of	of	ADP
cjfa-47443	61	29	resisting	resist	VERB
cjfa-47443	61	30	all	all	DET
cjfa-47443	61	31	kinds	kind	NOUN
cjfa-47443	61	32	of	of	ADP
cjfa-47443	61	33	pressure	pressure	NOUN
cjfa-47443	61	34	(	(	PUNCT
cjfa-47443	61	35	prat	prat	NOUN
cjfa-47443	61	36	dit	dit	PROPN
cjfa-47443	61	37	hauret	hauret	PROPN
cjfa-47443	61	38	,	,	PUNCT
cjfa-47443	61	39	2003b	2003b	NUM
cjfa-47443	61	40	)	)	PUNCT
cjfa-47443	61	41	.	.	PUNCT
cjfa-47443	62	1	this	this	DET
cjfa-47443	62	2	research	research	NOUN
cjfa-47443	62	3	into	into	ADP
cjfa-47443	62	4	cognitive	cognitive	ADJ
cjfa-47443	62	5	moral	moral	ADJ
cjfa-47443	62	6	development	development	NOUN
cjfa-47443	62	7	is	be	AUX
cjfa-47443	62	8	limited	limit	VERB
cjfa-47443	62	9	to	to	ADP
cjfa-47443	62	10	cognitions	cognition	NOUN
cjfa-47443	62	11	and	and	CCONJ
cjfa-47443	62	12	the	the	DET
cjfa-47443	62	13	relationship	relationship	NOUN
cjfa-47443	62	14	between	between	ADP
cjfa-47443	62	15	moral	moral	ADJ
cjfa-47443	62	16	judgments	judgment	NOUN
cjfa-47443	62	17	and	and	CCONJ
cjfa-47443	62	18	moral	moral	ADJ
cjfa-47443	62	19	actions	action	NOUN
cjfa-47443	62	20	has	have	AUX
cjfa-47443	62	21	not	not	PART
cjfa-47443	62	22	been	be	AUX
cjfa-47443	62	23	clearly	clearly	ADV
cjfa-47443	62	24	defined	define	VERB
cjfa-47443	62	25	.	.	PUNCT
cjfa-47443	63	1	a	a	DET
cjfa-47443	63	2	definition	definition	NOUN
cjfa-47443	63	3	may	may	AUX
cjfa-47443	63	4	come	come	VERB
cjfa-47443	63	5	when	when	SCONJ
cjfa-47443	63	6	the	the	DET
cjfa-47443	63	7	external	external	ADJ
cjfa-47443	63	8	auditor	auditor	NOUN
cjfa-47443	63	9	thinks	think	VERB
cjfa-47443	63	10	of	of	ADP
cjfa-47443	63	11	moral	moral	ADJ
cjfa-47443	63	12	dilemmas	dilemma	NOUN
cjfa-47443	63	13	in	in	ADP
cjfa-47443	63	14	a	a	DET
cjfa-47443	63	15	way	way	NOUN
cjfa-47443	63	16	contrary	contrary	ADJ
cjfa-47443	63	17	to	to	ADP
cjfa-47443	63	18	his	his	PRON
cjfa-47443	63	19	reaction	reaction	NOUN
cjfa-47443	63	20	to	to	ADP
cjfa-47443	63	21	these	these	DET
cjfa-47443	63	22	same	same	ADJ
cjfa-47443	63	23	dilemmas	dilemma	NOUN
cjfa-47443	63	24	(	(	PUNCT
cjfa-47443	63	25	prat	prat	NOUN
cjfa-47443	63	26	dit	dit	PROPN
cjfa-47443	63	27	hauret	hauret	PROPN
cjfa-47443	63	28	,	,	PUNCT
cjfa-47443	63	29	2003a	2003a	NUM
cjfa-47443	63	30	)	)	PUNCT
cjfa-47443	63	31	.	.	PUNCT
cjfa-47443	64	1	however	however	ADV
cjfa-47443	64	2	,	,	PUNCT
cjfa-47443	64	3	the	the	DET
cjfa-47443	64	4	theory	theory	NOUN
cjfa-47443	64	5	of	of	ADP
cjfa-47443	64	6	the	the	DET
cjfa-47443	64	7	attitude	attitude	NOUN
cjfa-47443	64	8	-	-	PUNCT
cjfa-47443	64	9	behavior	behavior	NOUN
cjfa-47443	64	10	relationship	relationship	NOUN
cjfa-47443	64	11	assumes	assume	VERB
cjfa-47443	64	12	that	that	SCONJ
cjfa-47443	64	13	professional	professional	ADJ
cjfa-47443	64	14	attitudes	attitude	NOUN
cjfa-47443	64	15	and	and	CCONJ
cjfa-47443	64	16	behaviors	behavior	NOUN
cjfa-47443	64	17	are	be	AUX
cjfa-47443	64	18	a	a	DET
cjfa-47443	64	19	part	part	NOUN
cjfa-47443	64	20	of	of	ADP
cjfa-47443	64	21	the	the	DET
cjfa-47443	64	22	quality	quality	NOUN
cjfa-47443	64	23	system	system	NOUN
cjfa-47443	64	24	of	of	ADP
cjfa-47443	64	25	a	a	DET
cjfa-47443	64	26	person	person	NOUN
cjfa-47443	64	27	who	who	PRON
cjfa-47443	64	28	belongs	belong	VERB
cjfa-47443	64	29	to	to	ADP
cjfa-47443	64	30	a	a	DET
cjfa-47443	64	31	profession	profession	NOUN
cjfa-47443	64	32	,	,	PUNCT
cjfa-47443	64	33	in	in	ADP
cjfa-47443	64	34	this	this	DET
cjfa-47443	64	35	case	case	NOUN
cjfa-47443	64	36	that	that	SCONJ
cjfa-47443	64	37	of	of	ADP
cjfa-47443	64	38	external	external	ADJ
cjfa-47443	64	39	auditor	auditor	NOUN
cjfa-47443	64	40	.	.	PUNCT
cjfa-47443	65	1	in	in	ADP
cjfa-47443	65	2	addition	addition	NOUN
cjfa-47443	65	3	,	,	PUNCT
cjfa-47443	65	4	attitudes	attitude	NOUN
cjfa-47443	65	5	and	and	CCONJ
cjfa-47443	65	6	behaviors	behavior	NOUN
cjfa-47443	65	7	are	be	AUX
cjfa-47443	65	8	essential	essential	ADJ
cjfa-47443	65	9	to	to	ADP
cjfa-47443	65	10	the	the	DET
cjfa-47443	65	11	use	use	NOUN
cjfa-47443	65	12	of	of	ADP
cjfa-47443	65	13	skills	skill	NOUN
cjfa-47443	65	14	and	and	CCONJ
cjfa-47443	65	15	assimilation	assimilation	NOUN
cjfa-47443	65	16	of	of	ADP
cjfa-47443	65	17	the	the	DET
cjfa-47443	65	18	dalia	dalia	PROPN
cjfa-47443	65	19	abrach	abrach	PROPN
cjfa-47443	65	20	,	,	PUNCT
cjfa-47443	65	21	khalil	khalil	PROPN
cjfa-47443	65	22	feghali1414	feghali1414	PROPN
cjfa-47443	65	23	standards	standard	NOUN
cjfa-47443	65	24	of	of	ADP
cjfa-47443	65	25	the	the	DET
cjfa-47443	65	26	profession	profession	NOUN
cjfa-47443	65	27	(	(	PUNCT
cjfa-47443	65	28	nielsen	nielsen	PROPN
cjfa-47443	65	29	,	,	PUNCT
cjfa-47443	65	30	2016	2016	NUM
cjfa-47443	65	31	)	)	PUNCT
cjfa-47443	65	32	.	.	PUNCT
cjfa-47443	66	1	this	this	DET
cjfa-47443	66	2	theory	theory	NOUN
cjfa-47443	66	3	directs	direct	VERB
cjfa-47443	66	4	the	the	DET
cjfa-47443	66	5	work	work	NOUN
cjfa-47443	66	6	of	of	ADP
cjfa-47443	66	7	external	external	ADJ
cjfa-47443	66	8	auditors	auditor	NOUN
cjfa-47443	66	9	towards	towards	ADP
cjfa-47443	66	10	professional	professional	ADJ
cjfa-47443	66	11	skepticism	skepticism	NOUN
cjfa-47443	66	12	and	and	CCONJ
cjfa-47443	66	13	appropriate	appropriate	ADJ
cjfa-47443	66	14	judgment	judgment	NOUN
cjfa-47443	66	15	as	as	SCONJ
cjfa-47443	66	16	circumstances	circumstance	NOUN
cjfa-47443	66	17	dictate	dictate	VERB
cjfa-47443	66	18	,	,	PUNCT
cjfa-47443	66	19	in	in	ADP
cjfa-47443	66	20	order	order	NOUN
cjfa-47443	66	21	to	to	PART
cjfa-47443	66	22	achieve	achieve	VERB
cjfa-47443	66	23	excellence	excellence	NOUN
cjfa-47443	66	24	on	on	ADP
cjfa-47443	66	25	the	the	DET
cjfa-47443	66	26	quality	quality	NOUN
cjfa-47443	66	27	scale	scale	NOUN
cjfa-47443	66	28	(	(	PUNCT
cjfa-47443	66	29	michelik	michelik	NOUN
cjfa-47443	66	30	,	,	PUNCT
cjfa-47443	66	31	2008	2008	NUM
cjfa-47443	66	32	)	)	PUNCT
cjfa-47443	66	33	.	.	PUNCT
cjfa-47443	67	1	in	in	ADP
cjfa-47443	67	2	the	the	DET
cjfa-47443	67	3	following	following	NOUN
cjfa-47443	67	4	,	,	PUNCT
cjfa-47443	67	5	we	we	PRON
cjfa-47443	67	6	set	set	VERB
cjfa-47443	67	7	out	out	ADP
cjfa-47443	67	8	our	our	PRON
cjfa-47443	67	9	conceptual	conceptual	ADJ
cjfa-47443	67	10	framework	framework	NOUN
cjfa-47443	67	11	and	and	CCONJ
cjfa-47443	67	12	we	we	PRON
cjfa-47443	67	13	also	also	ADV
cjfa-47443	67	14	introduce	introduce	VERB
cjfa-47443	67	15	our	our	PRON
cjfa-47443	67	16	hypotheses	hypothesis	NOUN
cjfa-47443	67	17	in	in	ADP
cjfa-47443	67	18	order	order	NOUN
cjfa-47443	67	19	to	to	PART
cjfa-47443	67	20	answer	answer	VERB
cjfa-47443	67	21	our	our	PRON
cjfa-47443	67	22	problem	problem	NOUN
cjfa-47443	67	23	.	.	PUNCT
cjfa-47443	68	1	conceptual	conceptual	ADJ
cjfa-47443	68	2	foundations	foundation	NOUN
cjfa-47443	68	3	and	and	CCONJ
cjfa-47443	68	4	hypothesisconceptual	hypothesisconceptual	ADJ
cjfa-47443	68	5	foundations	foundation	NOUN
cjfa-47443	68	6	and	and	CCONJ
cjfa-47443	68	7	hypothesis	hypothesis	NOUN
cjfa-47443	68	8	the	the	DET
cjfa-47443	68	9	theoretical	theoretical	ADJ
cjfa-47443	68	10	framework	framework	NOUN
cjfa-47443	68	11	that	that	PRON
cjfa-47443	68	12	we	we	PRON
cjfa-47443	68	13	have	have	AUX
cjfa-47443	68	14	chosen	choose	VERB
cjfa-47443	68	15	for	for	ADP
cjfa-47443	68	16	our	our	PRON
cjfa-47443	68	17	study	study	NOUN
cjfa-47443	68	18	is	be	AUX
cjfa-47443	68	19	a	a	DET
cjfa-47443	68	20	combination	combination	NOUN
cjfa-47443	68	21	of	of	ADP
cjfa-47443	68	22	several	several	ADJ
cjfa-47443	68	23	theories	theory	NOUN
cjfa-47443	68	24	that	that	PRON
cjfa-47443	68	25	combine	combine	VERB
cjfa-47443	68	26	to	to	PART
cjfa-47443	68	27	form	form	VERB
cjfa-47443	68	28	a	a	DET
cjfa-47443	68	29	technical	technical	ADJ
cjfa-47443	68	30	and	and	CCONJ
cjfa-47443	68	31	behavioral	behavioral	ADJ
cjfa-47443	68	32	theory	theory	NOUN
cjfa-47443	68	33	.	.	PUNCT
cjfa-47443	69	1	in	in	ADP
cjfa-47443	69	2	addition	addition	NOUN
cjfa-47443	69	3	,	,	PUNCT
cjfa-47443	69	4	we	we	PRON
cjfa-47443	69	5	have	have	AUX
cjfa-47443	69	6	paid	pay	VERB
cjfa-47443	69	7	particular	particular	ADJ
cjfa-47443	69	8	attention	attention	NOUN
cjfa-47443	69	9	to	to	ADP
cjfa-47443	69	10	the	the	DET
cjfa-47443	69	11	international	international	ADJ
cjfa-47443	69	12	standards	standard	NOUN
cjfa-47443	69	13	for	for	ADP
cjfa-47443	69	14	external	external	ADJ
cjfa-47443	69	15	quality	quality	NOUN
cjfa-47443	69	16	auditing	auditing	NOUN
cjfa-47443	69	17	,	,	PUNCT
cjfa-47443	69	18	the	the	DET
cjfa-47443	69	19	code	code	NOUN
cjfa-47443	69	20	of	of	ADP
cjfa-47443	69	21	ethics	ethic	NOUN
cjfa-47443	69	22	and	and	CCONJ
cjfa-47443	69	23	the	the	DET
cjfa-47443	69	24	rules	rule	NOUN
cjfa-47443	69	25	of	of	ADP
cjfa-47443	69	26	independence	independence	NOUN
cjfa-47443	69	27	in	in	ADP
cjfa-47443	69	28	the	the	DET
cjfa-47443	69	29	development	development	NOUN
cjfa-47443	69	30	of	of	ADP
cjfa-47443	69	31	our	our	PRON
cjfa-47443	69	32	research	research	NOUN
cjfa-47443	69	33	model	model	NOUN
cjfa-47443	69	34	.	.	PUNCT
cjfa-47443	70	1	thus	thus	ADV
cjfa-47443	70	2	,	,	PUNCT
cjfa-47443	70	3	in	in	ADP
cjfa-47443	70	4	order	order	NOUN
cjfa-47443	70	5	to	to	PART
cjfa-47443	70	6	legitimize	legitimize	VERB
cjfa-47443	70	7	our	our	PRON
cjfa-47443	70	8	choice	choice	NOUN
cjfa-47443	70	9	,	,	PUNCT
cjfa-47443	70	10	we	we	PRON
cjfa-47443	70	11	propose	propose	VERB
cjfa-47443	70	12	that	that	SCONJ
cjfa-47443	70	13	the	the	DET
cjfa-47443	70	14	behavior	behavior	NOUN
cjfa-47443	70	15	of	of	ADP
cjfa-47443	70	16	the	the	DET
cjfa-47443	70	17	external	external	ADJ
cjfa-47443	70	18	auditors	auditor	NOUN
cjfa-47443	70	19	reflects	reflect	VERB
cjfa-47443	70	20	the	the	DET
cjfa-47443	70	21	extent	extent	NOUN
cjfa-47443	70	22	of	of	ADP
cjfa-47443	70	23	their	their	PRON
cjfa-47443	70	24	compliance	compliance	NOUN
cjfa-47443	70	25	with	with	ADP
cjfa-47443	70	26	these	these	DET
cjfa-47443	70	27	standards	standard	NOUN
cjfa-47443	70	28	as	as	ADV
cjfa-47443	70	29	well	well	ADV
cjfa-47443	70	30	as	as	ADP
cjfa-47443	70	31	the	the	DET
cjfa-47443	70	32	work	work	NOUN
cjfa-47443	70	33	’s	’s	PART
cjfa-47443	70	34	quality	quality	NOUN
cjfa-47443	70	35	level	level	NOUN
cjfa-47443	70	36	.	.	PUNCT
cjfa-47443	71	1	as	as	ADP
cjfa-47443	71	2	part	part	NOUN
cjfa-47443	71	3	of	of	ADP
cjfa-47443	71	4	a	a	DET
cjfa-47443	71	5	positivist	positivist	NOUN
cjfa-47443	71	6	epistemology	epistemology	NOUN
cjfa-47443	71	7	positioning	positioning	NOUN
cjfa-47443	71	8	and	and	CCONJ
cjfa-47443	71	9	a	a	DET
cjfa-47443	71	10	hypothetico	hypothetico	ADJ
cjfa-47443	71	11	-	-	PUNCT
cjfa-47443	71	12	deductive	deductive	ADJ
cjfa-47443	71	13	methodology	methodology	NOUN
cjfa-47443	71	14	,	,	PUNCT
cjfa-47443	71	15	we	we	PRON
cjfa-47443	71	16	present	present	VERB
cjfa-47443	71	17	below	below	ADP
cjfa-47443	71	18	our	our	PRON
cjfa-47443	71	19	hypotheses	hypothesis	NOUN
cjfa-47443	71	20	that	that	PRON
cjfa-47443	71	21	seek	seek	VERB
cjfa-47443	71	22	to	to	PART
cjfa-47443	71	23	detect	detect	VERB
cjfa-47443	71	24	compliance	compliance	NOUN
cjfa-47443	71	25	with	with	ADP
cjfa-47443	71	26	the	the	DET
cjfa-47443	71	27	code	code	NOUN
cjfa-47443	71	28	of	of	ADP
cjfa-47443	71	29	professional	professional	ADJ
cjfa-47443	71	30	conduct	conduct	NOUN
cjfa-47443	71	31	by	by	ADP
cjfa-47443	71	32	lebanese	lebanese	ADJ
cjfa-47443	71	33	external	external	ADJ
cjfa-47443	71	34	auditors	auditor	NOUN
cjfa-47443	71	35	:	:	PUNCT
cjfa-47443	72	1	h1	h1	VERB
cjfa-47443	72	2	:	:	PUNCT
cjfa-47443	72	3	the	the	DET
cjfa-47443	72	4	consideration	consideration	NOUN
cjfa-47443	72	5	of	of	ADP
cjfa-47443	72	6	deontological	deontological	ADJ
cjfa-47443	72	7	and	and	CCONJ
cjfa-47443	72	8	ethical	ethical	ADJ
cjfa-47443	72	9	guidelines	guideline	NOUN
cjfa-47443	72	10	by	by	ADP
cjfa-47443	72	11	the	the	DET
cjfa-47443	72	12	lebanese	lebanese	ADJ
cjfa-47443	72	13	external	external	ADJ
cjfa-47443	72	14	auditors	auditor	NOUN
cjfa-47443	72	15	is	be	AUX
cjfa-47443	72	16	essential	essential	ADJ
cjfa-47443	72	17	to	to	ADP
cjfa-47443	72	18	improving	improve	VERB
cjfa-47443	72	19	the	the	DET
cjfa-47443	72	20	perceived	perceive	VERB
cjfa-47443	72	21	quality	quality	NOUN
cjfa-47443	72	22	of	of	ADP
cjfa-47443	72	23	the	the	DET
cjfa-47443	72	24	audit	audit	NOUN
cjfa-47443	72	25	work	work	NOUN
cjfa-47443	72	26	carried	carry	VERB
cjfa-47443	72	27	out	out	ADP
cjfa-47443	72	28	.	.	PUNCT
cjfa-47443	73	1	h2	h2	PROPN
cjfa-47443	73	2	:	:	PUNCT
cjfa-47443	73	3	the	the	DET
cjfa-47443	73	4	obligation	obligation	NOUN
cjfa-47443	73	5	to	to	PART
cjfa-47443	73	6	comply	comply	VERB
cjfa-47443	73	7	with	with	ADP
cjfa-47443	73	8	the	the	DET
cjfa-47443	73	9	isas	isas	NOUN
cjfa-47443	73	10	requirements	requirement	NOUN
cjfa-47443	73	11	by	by	ADP
cjfa-47443	73	12	the	the	DET
cjfa-47443	73	13	lebanese	lebanese	ADJ
cjfa-47443	73	14	external	external	ADJ
cjfa-47443	73	15	auditors	auditor	NOUN
cjfa-47443	73	16	is	be	AUX
cjfa-47443	73	17	fundamental	fundamental	ADJ
cjfa-47443	73	18	.	.	PUNCT
cjfa-47443	74	1	h3	h3	NOUN
cjfa-47443	74	2	:	:	PUNCT
cjfa-47443	74	3	lebanese	lebanese	ADJ
cjfa-47443	74	4	external	external	ADJ
cjfa-47443	74	5	auditors	auditor	NOUN
cjfa-47443	74	6	can	can	AUX
cjfa-47443	74	7	sometimes	sometimes	ADV
cjfa-47443	74	8	submit	submit	VERB
cjfa-47443	74	9	to	to	ADP
cjfa-47443	74	10	threats	threat	NOUN
cjfa-47443	74	11	to	to	ADP
cjfa-47443	74	12	independence	independence	NOUN
cjfa-47443	74	13	.	.	PUNCT
cjfa-47443	75	1	these	these	DET
cjfa-47443	75	2	hypotheses	hypothesis	NOUN
cjfa-47443	75	3	must	must	AUX
cjfa-47443	75	4	be	be	AUX
cjfa-47443	75	5	statistically	statistically	ADV
cjfa-47443	75	6	verified	verify	VERB
cjfa-47443	75	7	in	in	ADP
cjfa-47443	75	8	order	order	NOUN
cjfa-47443	75	9	to	to	PART
cjfa-47443	75	10	be	be	AUX
cjfa-47443	75	11	confirmed	confirm	VERB
cjfa-47443	75	12	.	.	PUNCT
cjfa-47443	76	1	to	to	ADP
cjfa-47443	76	2	this	this	DET
cjfa-47443	76	3	end	end	NOUN
cjfa-47443	76	4	,	,	PUNCT
cjfa-47443	76	5	let	let	VERB
cjfa-47443	76	6	us	we	PRON
cjfa-47443	76	7	continue	continue	VERB
cjfa-47443	76	8	this	this	DET
cjfa-47443	76	9	article	article	NOUN
cjfa-47443	76	10	by	by	ADP
cjfa-47443	76	11	describing	describe	VERB
cjfa-47443	76	12	the	the	DET
cjfa-47443	76	13	course	course	NOUN
cjfa-47443	76	14	of	of	ADP
cjfa-47443	76	15	the	the	DET
cjfa-47443	76	16	empirical	empirical	ADJ
cjfa-47443	76	17	study	study	NOUN
cjfa-47443	76	18	.	.	PUNCT
cjfa-47443	77	1	research	research	NOUN
cjfa-47443	77	2	methodology	methodology	NOUN
cjfa-47443	77	3	and	and	CCONJ
cjfa-47443	77	4	empirical	empirical	ADJ
cjfa-47443	77	5	processresearch	processresearch	NOUN
cjfa-47443	77	6	methodology	methodology	NOUN
cjfa-47443	77	7	and	and	CCONJ
cjfa-47443	77	8	empirical	empirical	ADJ
cjfa-47443	77	9	process	process	NOUN
cjfa-47443	77	10	we	we	PRON
cjfa-47443	77	11	conducted	conduct	VERB
cjfa-47443	77	12	and	and	CCONJ
cjfa-47443	77	13	presented	present	VERB
cjfa-47443	77	14	an	an	DET
cjfa-47443	77	15	empirical	empirical	ADJ
cjfa-47443	77	16	study	study	NOUN
cjfa-47443	77	17	on	on	ADP
cjfa-47443	77	18	compliance	compliance	NOUN
cjfa-47443	77	19	with	with	ADP
cjfa-47443	77	20	the	the	DET
cjfa-47443	77	21	code	code	NOUN
cjfa-47443	77	22	of	of	ADP
cjfa-47443	77	23	professional	professional	ADJ
cjfa-47443	77	24	conduct	conduct	NOUN
cjfa-47443	77	25	by	by	ADP
cjfa-47443	77	26	lebanese	lebanese	ADJ
cjfa-47443	77	27	external	external	ADJ
cjfa-47443	77	28	auditors	auditor	NOUN
cjfa-47443	77	29	.	.	PUNCT
cjfa-47443	78	1	to	to	PART
cjfa-47443	78	2	do	do	VERB
cjfa-47443	78	3	this	this	PRON
cjfa-47443	78	4	,	,	PUNCT
cjfa-47443	78	5	we	we	PRON
cjfa-47443	78	6	first	first	ADV
cjfa-47443	78	7	identified	identify	VERB
cjfa-47443	78	8	the	the	DET
cjfa-47443	78	9	lebanese	lebanese	ADJ
cjfa-47443	78	10	external	external	ADJ
cjfa-47443	78	11	auditors	auditor	NOUN
cjfa-47443	78	12	,	,	PUNCT
cjfa-47443	78	13	thus	thus	ADV
cjfa-47443	78	14	identifying	identify	VERB
cjfa-47443	78	15	our	our	PRON
cjfa-47443	78	16	sample	sample	NOUN
cjfa-47443	78	17	,	,	PUNCT
cjfa-47443	78	18	then	then	ADV
cjfa-47443	78	19	we	we	PRON
cjfa-47443	78	20	presented	present	VERB
cjfa-47443	78	21	our	our	PRON
cjfa-47443	78	22	data	data	NOUN
cjfa-47443	78	23	collection	collection	NOUN
cjfa-47443	78	24	methodology	methodology	NOUN
cjfa-47443	78	25	.	.	PUNCT
cjfa-47443	79	1	examination	examination	NOUN
cjfa-47443	79	2	of	of	ADP
cjfa-47443	79	3	ethical	ethical	ADJ
cjfa-47443	79	4	and	and	CCONJ
cjfa-47443	79	5	professional	professional	ADJ
cjfa-47443	79	6	conduct	conduct	NOUN
cjfa-47443	79	7	…	…	PUNCT
cjfa-47443	79	8	1515	1515	NUM
cjfa-47443	79	9	population	population	NOUN
cjfa-47443	79	10	and	and	CCONJ
cjfa-47443	79	11	samplingpopulation	samplingpopulation	NOUN
cjfa-47443	79	12	and	and	CCONJ
cjfa-47443	79	13	sampling	sample	VERB
cjfa-47443	79	14	the	the	DET
cjfa-47443	79	15	lacpa	lacpa	NOUN
cjfa-47443	79	16	is	be	AUX
cjfa-47443	79	17	the	the	DET
cjfa-47443	79	18	unique	unique	ADJ
cjfa-47443	79	19	professional	professional	ADJ
cjfa-47443	79	20	body	body	NOUN
cjfa-47443	79	21	for	for	ADP
cjfa-47443	79	22	external	external	ADJ
cjfa-47443	79	23	auditors	auditor	NOUN
cjfa-47443	79	24	in	in	ADP
cjfa-47443	79	25	lebanon	lebanon	PROPN
cjfa-47443	79	26	,	,	PUNCT
cjfa-47443	79	27	and	and	CCONJ
cjfa-47443	79	28	it	it	PRON
cjfa-47443	79	29	periodically	periodically	ADV
cjfa-47443	79	30	publishes	publish	VERB
cjfa-47443	79	31	a	a	DET
cjfa-47443	79	32	guide	guide	NOUN
cjfa-47443	79	33	that	that	PRON
cjfa-47443	79	34	divides	divide	VERB
cjfa-47443	79	35	auditors	auditor	NOUN
cjfa-47443	79	36	into	into	ADP
cjfa-47443	79	37	the	the	DET
cjfa-47443	79	38	following	follow	VERB
cjfa-47443	79	39	categories	category	NOUN
cjfa-47443	79	40	:	:	PUNCT
cjfa-47443	79	41	trainees	trainee	NOUN
cjfa-47443	79	42	,	,	PUNCT
cjfa-47443	79	43	certified	certified	ADJ
cjfa-47443	79	44	holders	holder	NOUN
cjfa-47443	79	45	and	and	CCONJ
cjfa-47443	79	46	non	non	ADJ
cjfa-47443	79	47	-	-	ADJ
cjfa-47443	79	48	practicing	practice	VERB
cjfa-47443	79	49	professionals	professional	NOUN
cjfa-47443	79	50	.	.	PUNCT
cjfa-47443	80	1	in	in	ADP
cjfa-47443	80	2	this	this	DET
cjfa-47443	80	3	context	context	NOUN
cjfa-47443	80	4	,	,	PUNCT
cjfa-47443	80	5	we	we	PRON
cjfa-47443	80	6	avoided	avoid	VERB
cjfa-47443	80	7	sending	send	VERB
cjfa-47443	80	8	our	our	PRON
cjfa-47443	80	9	survey	survey	NOUN
cjfa-47443	80	10	to	to	ADP
cjfa-47443	80	11	non	non	ADJ
cjfa-47443	80	12	-	-	ADJ
cjfa-47443	80	13	practicing	practice	VERB
cjfa-47443	80	14	auditors	auditor	NOUN
cjfa-47443	80	15	,	,	PUNCT
cjfa-47443	80	16	of	of	ADP
cjfa-47443	80	17	whom	whom	PRON
cjfa-47443	80	18	there	there	PRON
cjfa-47443	80	19	are	be	VERB
cjfa-47443	80	20	310	310	NUM
cjfa-47443	80	21	.	.	PUNCT
cjfa-47443	81	1	our	our	PRON
cjfa-47443	81	2	source	source	NOUN
cjfa-47443	81	3	of	of	ADP
cjfa-47443	81	4	information	information	NOUN
cjfa-47443	81	5	is	be	AUX
cjfa-47443	81	6	found	find	VERB
cjfa-47443	81	7	in	in	ADP
cjfa-47443	81	8	the	the	DET
cjfa-47443	81	9	financial	financial	ADJ
cjfa-47443	81	10	reporting	reporting	NOUN
cjfa-47443	81	11	prepared	prepare	VERB
cjfa-47443	81	12	by	by	ADP
cjfa-47443	81	13	the	the	DET
cjfa-47443	81	14	2016	2016	NUM
cjfa-47443	81	15	lacpa	lacpa	PROPN
cjfa-47443	81	16	president	president	NOUN
cjfa-47443	81	17	’s	’s	PART
cjfa-47443	81	18	conference	conference	NOUN
cjfa-47443	81	19	and	and	CCONJ
cjfa-47443	81	20	we	we	PRON
cjfa-47443	81	21	used	use	VERB
cjfa-47443	81	22	this	this	DET
cjfa-47443	81	23	information	information	NOUN
cjfa-47443	81	24	to	to	PART
cjfa-47443	81	25	identify	identify	VERB
cjfa-47443	81	26	the	the	DET
cjfa-47443	81	27	following	follow	VERB
cjfa-47443	81	28	population	population	NOUN
cjfa-47443	81	29	:	:	PUNCT
cjfa-47443	81	30	1468	1468	NUM
cjfa-47443	81	31	full	full	ADJ
cjfa-47443	81	32	and	and	CCONJ
cjfa-47443	81	33	certified	certified	ADJ
cjfa-47443	81	34	auditors	auditor	NOUN
cjfa-47443	81	35	and	and	CCONJ
cjfa-47443	81	36	596	596	NUM
cjfa-47443	81	37	trainees	trainee	NOUN
cjfa-47443	81	38	.	.	PUNCT
cjfa-47443	82	1	our	our	PRON
cjfa-47443	82	2	sample	sample	NOUN
cjfa-47443	82	3	consisted	consist	VERB
cjfa-47443	82	4	of	of	ADP
cjfa-47443	82	5	250	250	NUM
cjfa-47443	82	6	auditors	auditor	NOUN
cjfa-47443	82	7	spread	spread	VERB
cjfa-47443	82	8	throughout	throughout	ADP
cjfa-47443	82	9	lebanon	lebanon	PROPN
cjfa-47443	82	10	.	.	PUNCT
cjfa-47443	83	1	the	the	DET
cjfa-47443	83	2	survey	survey	NOUN
cjfa-47443	83	3	was	be	AUX
cjfa-47443	83	4	translated	translate	VERB
cjfa-47443	83	5	into	into	ADP
cjfa-47443	83	6	arabic	arabic	ADJ
cjfa-47443	83	7	to	to	PART
cjfa-47443	83	8	allow	allow	VERB
cjfa-47443	83	9	as	as	SCONJ
cjfa-47443	83	10	many	many	ADJ
cjfa-47443	83	11	respondents	respondent	NOUN
cjfa-47443	83	12	as	as	ADP
cjfa-47443	83	13	possible	possible	ADJ
cjfa-47443	83	14	to	to	PART
cjfa-47443	83	15	participate	participate	VERB
cjfa-47443	83	16	.	.	PUNCT
cjfa-47443	84	1	however	however	ADV
cjfa-47443	84	2	,	,	PUNCT
cjfa-47443	84	3	we	we	PRON
cjfa-47443	84	4	received	receive	VERB
cjfa-47443	84	5	207	207	NUM
cjfa-47443	84	6	surveys	survey	NOUN
cjfa-47443	84	7	(	(	PUNCT
cjfa-47443	84	8	summer	summer	NOUN
cjfa-47443	84	9	2021	2021	NUM
cjfa-47443	84	10	)	)	PUNCT
cjfa-47443	84	11	through	through	ADP
cjfa-47443	84	12	the	the	DET
cjfa-47443	84	13	use	use	NOUN
cjfa-47443	84	14	of	of	ADP
cjfa-47443	84	15	an	an	DET
cjfa-47443	84	16	active	active	ADJ
cjfa-47443	84	17	method	method	NOUN
cjfa-47443	84	18	:	:	PUNCT
cjfa-47443	84	19	147	147	NUM
cjfa-47443	84	20	surveys	survey	NOUN
cjfa-47443	84	21	from	from	ADP
cjfa-47443	84	22	certified	certify	VERB
cjfa-47443	84	23	auditors	auditor	NOUN
cjfa-47443	84	24	and	and	CCONJ
cjfa-47443	84	25	60	60	NUM
cjfa-47443	84	26	surveys	survey	NOUN
cjfa-47443	84	27	from	from	ADP
cjfa-47443	84	28	trainees	trainee	NOUN
cjfa-47443	84	29	.	.	PUNCT
cjfa-47443	85	1	this	this	DET
cjfa-47443	85	2	number	number	NOUN
cjfa-47443	85	3	of	of	ADP
cjfa-47443	85	4	surveys	survey	NOUN
cjfa-47443	85	5	seems	seem	VERB
cjfa-47443	85	6	to	to	PART
cjfa-47443	85	7	be	be	AUX
cjfa-47443	85	8	more	more	ADV
cjfa-47443	85	9	than	than	ADP
cjfa-47443	85	10	sufficient	sufficient	ADJ
cjfa-47443	85	11	to	to	PART
cjfa-47443	85	12	identify	identify	VERB
cjfa-47443	85	13	the	the	DET
cjfa-47443	85	14	behavior	behavior	NOUN
cjfa-47443	85	15	of	of	ADP
cjfa-47443	85	16	auditors	auditor	NOUN
cjfa-47443	85	17	with	with	ADP
cjfa-47443	85	18	regard	regard	NOUN
cjfa-47443	85	19	to	to	ADP
cjfa-47443	85	20	professional	professional	ADJ
cjfa-47443	85	21	conduct	conduct	NOUN
cjfa-47443	85	22	,	,	PUNCT
cjfa-47443	85	23	especially	especially	ADV
cjfa-47443	85	24	when	when	SCONJ
cjfa-47443	85	25	the	the	DET
cjfa-47443	85	26	percentage	percentage	NOUN
cjfa-47443	85	27	of	of	ADP
cjfa-47443	85	28	each	each	DET
cjfa-47443	85	29	category	category	NOUN
cjfa-47443	85	30	in	in	ADP
cjfa-47443	85	31	relation	relation	NOUN
cjfa-47443	85	32	to	to	ADP
cjfa-47443	85	33	the	the	DET
cjfa-47443	85	34	population	population	NOUN
cjfa-47443	85	35	exceeds	exceed	VERB
cjfa-47443	85	36	the	the	DET
cjfa-47443	85	37	minimum	minimum	ADJ
cjfa-47443	85	38	percentage	percentage	NOUN
cjfa-47443	85	39	required	require	VERB
cjfa-47443	85	40	for	for	ADP
cjfa-47443	85	41	a	a	DET
cjfa-47443	85	42	study	study	NOUN
cjfa-47443	85	43	as	as	SCONJ
cjfa-47443	85	44	shown	show	VERB
cjfa-47443	85	45	in	in	ADP
cjfa-47443	85	46	the	the	DET
cjfa-47443	85	47	following	follow	VERB
cjfa-47443	85	48	table	table	NOUN
cjfa-47443	85	49	.	.	PUNCT
cjfa-47443	86	1	table	table	NOUN
cjfa-47443	86	2	1	1	NUM
cjfa-47443	86	3	.	.	PUNCT
cjfa-47443	87	1	distribution	distribution	NOUN
cjfa-47443	87	2	of	of	ADP
cjfa-47443	87	3	respondents	respondent	NOUN
cjfa-47443	87	4	population	population	NOUN
cjfa-47443	87	5	respondents	respondent	NOUN
cjfa-47443	87	6	percentage	percentage	NOUN
cjfa-47443	87	7	of	of	ADP
cjfa-47443	87	8	population	population	NOUN
cjfa-47443	87	9	certified	certify	VERB
cjfa-47443	87	10	auditor	auditor	NOUN
cjfa-47443	87	11	1468	1468	NUM
cjfa-47443	87	12	147	147	NUM
cjfa-47443	87	13	10.01	10.01	NUM
cjfa-47443	87	14	%	%	NOUN
cjfa-47443	87	15	trainee	trainee	NOUN
cjfa-47443	87	16	596	596	NUM
cjfa-47443	87	17	60	60	NUM
cjfa-47443	87	18	10.07	10.07	NUM
cjfa-47443	87	19	%	%	NOUN
cjfa-47443	87	20	total	total	ADJ
cjfa-47443	87	21	2064	2064	NUM
cjfa-47443	87	22	207	207	NUM
cjfa-47443	87	23	10.03	10.03	NUM
cjfa-47443	87	24	%	%	NOUN
cjfa-47443	87	25	s	s	PART
cjfa-47443	87	26	o	o	NOUN
cjfa-47443	87	27	u	u	NOUN
cjfa-47443	87	28	r	r	NOUN
cjfa-47443	87	29	c	c	NOUN
cjfa-47443	87	30	e	e	NOUN
cjfa-47443	87	31	:	:	PUNCT
cjfa-47443	87	32	prepared	prepare	VERB
cjfa-47443	87	33	by	by	ADP
cjfa-47443	87	34	the	the	DET
cjfa-47443	87	35	authors	author	NOUN
cjfa-47443	87	36	.	.	PUNCT
cjfa-47443	88	1	this	this	PRON
cjfa-47443	88	2	is	be	AUX
cjfa-47443	88	3	supported	support	VERB
cjfa-47443	88	4	by	by	ADP
cjfa-47443	88	5	hardly	hardly	ADV
cjfa-47443	88	6	’s	’s	PART
cjfa-47443	88	7	research	research	NOUN
cjfa-47443	88	8	,	,	PUNCT
cjfa-47443	88	9	which	which	PRON
cjfa-47443	88	10	estimates	estimate	VERB
cjfa-47443	88	11	that	that	SCONJ
cjfa-47443	88	12	a	a	DET
cjfa-47443	88	13	sample	sample	NOUN
cjfa-47443	88	14	of	of	ADP
cjfa-47443	88	15	207	207	NUM
cjfa-47443	88	16	surveys	survey	NOUN
cjfa-47443	88	17	adequately	adequately	ADV
cjfa-47443	88	18	completed	complete	VERB
cjfa-47443	88	19	by	by	ADP
cjfa-47443	88	20	lebanese	lebanese	ADJ
cjfa-47443	88	21	auditors	auditor	NOUN
cjfa-47443	88	22	drawn	draw	VERB
cjfa-47443	88	23	from	from	ADP
cjfa-47443	88	24	a	a	DET
cjfa-47443	88	25	population	population	NOUN
cjfa-47443	88	26	of	of	ADP
cjfa-47443	88	27	2064	2064	NUM
cjfa-47443	88	28	auditors	auditor	NOUN
cjfa-47443	88	29	,	,	PUNCT
cjfa-47443	88	30	will	will	AUX
cjfa-47443	88	31	put	put	VERB
cjfa-47443	88	32	the	the	DET
cjfa-47443	88	33	reliability	reliability	NOUN
cjfa-47443	88	34	of	of	ADP
cjfa-47443	88	35	the	the	DET
cjfa-47443	88	36	result	result	NOUN
cjfa-47443	88	37	at	at	ADP
cjfa-47443	88	38	95	95	NUM
cjfa-47443	88	39	%	%	NOUN
cjfa-47443	88	40	level	level	NOUN
cjfa-47443	88	41	of	of	ADP
cjfa-47443	88	42	confidence	confidence	NOUN
cjfa-47443	88	43	.	.	PUNCT
cjfa-47443	89	1	this	this	PRON
cjfa-47443	89	2	means	mean	VERB
cjfa-47443	89	3	that	that	SCONJ
cjfa-47443	89	4	the	the	DET
cjfa-47443	89	5	result	result	NOUN
cjfa-47443	89	6	of	of	ADP
cjfa-47443	89	7	the	the	DET
cjfa-47443	89	8	survey	survey	NOUN
cjfa-47443	89	9	will	will	AUX
cjfa-47443	89	10	not	not	PART
cjfa-47443	89	11	vary	vary	VERB
cjfa-47443	89	12	more	more	ADJ
cjfa-47443	89	13	than	than	ADP
cjfa-47443	89	14	6.35	6.35	NUM
cjfa-47443	89	15	%	%	NOUN
cjfa-47443	89	16	,	,	PUNCT
cjfa-47443	89	17	which	which	PRON
cjfa-47443	89	18	is	be	AUX
cjfa-47443	89	19	very	very	ADV
cjfa-47443	89	20	acceptable	acceptable	ADJ
cjfa-47443	89	21	rate	rate	NOUN
cjfa-47443	89	22	(	(	PUNCT
cjfa-47443	89	23	hardwick	hardwick	NOUN
cjfa-47443	89	24	research	research	NOUN
cjfa-47443	89	25	,	,	PUNCT
cjfa-47443	89	26	2022	2022	NUM
cjfa-47443	89	27	)	)	PUNCT
cjfa-47443	89	28	.	.	PUNCT
cjfa-47443	90	1	completing	complete	VERB
cjfa-47443	90	2	this	this	DET
cjfa-47443	90	3	step	step	NOUN
cjfa-47443	90	4	requires	require	VERB
cjfa-47443	90	5	describing	describe	VERB
cjfa-47443	90	6	the	the	DET
cjfa-47443	90	7	data	datum	NOUN
cjfa-47443	90	8	collection	collection	NOUN
cjfa-47443	90	9	methodology	methodology	NOUN
cjfa-47443	90	10	.	.	PUNCT
cjfa-47443	91	1	dalia	dalia	PROPN
cjfa-47443	91	2	abrach	abrach	PROPN
cjfa-47443	91	3	,	,	PUNCT
cjfa-47443	91	4	khalil	khalil	PROPN
cjfa-47443	91	5	feghali1616	feghali1616	PROPN
cjfa-47443	91	6	methods	method	NOUN
cjfa-47443	91	7	and	and	CCONJ
cjfa-47443	91	8	data	datum	NOUN
cjfa-47443	91	9	collectionmethods	collectionmethod	NOUN
cjfa-47443	91	10	and	and	CCONJ
cjfa-47443	91	11	data	datum	NOUN
cjfa-47443	91	12	collection	collection	NOUN
cjfa-47443	91	13	data	datum	NOUN
cjfa-47443	91	14	was	be	AUX
cjfa-47443	91	15	collected	collect	VERB
cjfa-47443	91	16	through	through	ADP
cjfa-47443	91	17	a	a	DET
cjfa-47443	91	18	validated	validated	ADJ
cjfa-47443	91	19	questionnaire	questionnaire	NOUN
cjfa-47443	91	20	consisting	consist	VERB
cjfa-47443	91	21	of	of	ADP
cjfa-47443	91	22	a	a	DET
cjfa-47443	91	23	set	set	NOUN
cjfa-47443	91	24	of	of	ADP
cjfa-47443	91	25	precise	precise	ADJ
cjfa-47443	91	26	,	,	PUNCT
cjfa-47443	91	27	simple	simple	ADJ
cjfa-47443	91	28	and	and	CCONJ
cjfa-47443	91	29	well	well	ADV
cjfa-47443	91	30	-	-	PUNCT
cjfa-47443	91	31	organized	organize	VERB
cjfa-47443	91	32	questions	question	NOUN
cjfa-47443	91	33	,	,	PUNCT
cjfa-47443	91	34	designed	design	VERB
cjfa-47443	91	35	to	to	PART
cjfa-47443	91	36	gather	gather	VERB
cjfa-47443	91	37	credible	credible	ADJ
cjfa-47443	91	38	information	information	NOUN
cjfa-47443	91	39	and	and	CCONJ
cjfa-47443	91	40	draw	draw	VERB
cjfa-47443	91	41	appropriate	appropriate	ADJ
cjfa-47443	91	42	conclusion	conclusion	NOUN
cjfa-47443	91	43	(	(	PUNCT
cjfa-47443	91	44	we	we	PRON
cjfa-47443	91	45	use	use	VERB
cjfa-47443	91	46	a	a	DET
cjfa-47443	91	47	dichotomous	dichotomous	ADJ
cjfa-47443	91	48	true	true	ADJ
cjfa-47443	91	49	or	or	CCONJ
cjfa-47443	91	50	false	false	ADJ
cjfa-47443	91	51	scale	scale	NOUN
cjfa-47443	91	52	)	)	PUNCT
cjfa-47443	91	53	.	.	PUNCT
cjfa-47443	92	1	as	as	ADP
cjfa-47443	92	2	a	a	DET
cjfa-47443	92	3	result	result	NOUN
cjfa-47443	92	4	,	,	PUNCT
cjfa-47443	92	5	we	we	PRON
cjfa-47443	92	6	proceed	proceed	VERB
cjfa-47443	92	7	from	from	ADP
cjfa-47443	92	8	the	the	DET
cjfa-47443	92	9	answers	answer	NOUN
cjfa-47443	92	10	to	to	ADP
cjfa-47443	92	11	our	our	PRON
cjfa-47443	92	12	surveys	survey	NOUN
cjfa-47443	92	13	to	to	ADP
cjfa-47443	92	14	a	a	DET
cjfa-47443	92	15	fidelity	fidelity	NOUN
cjfa-47443	92	16	test	test	NOUN
cjfa-47443	92	17	based	base	VERB
cjfa-47443	92	18	on	on	ADP
cjfa-47443	92	19	the	the	DET
cjfa-47443	92	20	calculation	calculation	NOUN
cjfa-47443	92	21	of	of	ADP
cjfa-47443	92	22	cronbach	cronbach	PROPN
cjfa-47443	92	23	’s	’s	PART
cjfa-47443	92	24	alpha	alpha	ADJ
cjfa-47443	92	25	coefficient	coefficient	NOUN
cjfa-47443	92	26	in	in	ADP
cjfa-47443	92	27	order	order	NOUN
cjfa-47443	92	28	to	to	PART
cjfa-47443	92	29	derive	derive	VERB
cjfa-47443	92	30	appropriate	appropriate	ADJ
cjfa-47443	92	31	results	result	NOUN
cjfa-47443	92	32	.	.	PUNCT
cjfa-47443	93	1	in	in	ADP
cjfa-47443	93	2	our	our	PRON
cjfa-47443	93	3	study	study	NOUN
cjfa-47443	93	4	,	,	PUNCT
cjfa-47443	93	5	the	the	DET
cjfa-47443	93	6	value	value	NOUN
cjfa-47443	93	7	of	of	ADP
cjfa-47443	93	8	cronbach	cronbach	PROPN
cjfa-47443	93	9	’s	’s	PART
cjfa-47443	93	10	alpha	alpha	NOUN
cjfa-47443	93	11	is	be	AUX
cjfa-47443	93	12	0.782	0.782	NUM
cjfa-47443	93	13	,	,	PUNCT
cjfa-47443	93	14	which	which	PRON
cjfa-47443	93	15	is	be	AUX
cjfa-47443	93	16	more	more	ADJ
cjfa-47443	93	17	than	than	ADP
cjfa-47443	93	18	sufficient1	sufficient1	NOUN
cjfa-47443	93	19	we	we	PRON
cjfa-47443	93	20	summarize	summarize	VERB
cjfa-47443	93	21	below	below	ADP
cjfa-47443	93	22	the	the	DET
cjfa-47443	93	23	results	result	NOUN
cjfa-47443	93	24	based	base	VERB
cjfa-47443	93	25	on	on	ADP
cjfa-47443	93	26	descriptive	descriptive	ADJ
cjfa-47443	93	27	statistical	statistical	ADJ
cjfa-47443	93	28	tests	test	NOUN
cjfa-47443	93	29	and	and	CCONJ
cjfa-47443	93	30	probability	probability	NOUN
cjfa-47443	93	31	tests	test	NOUN
cjfa-47443	93	32	that	that	PRON
cjfa-47443	93	33	we	we	PRON
cjfa-47443	93	34	applied	apply	VERB
cjfa-47443	93	35	using	use	VERB
cjfa-47443	93	36	spss	spss	NOUN
cjfa-47443	93	37	in	in	ADP
cjfa-47443	93	38	order	order	NOUN
cjfa-47443	93	39	to	to	PART
cjfa-47443	93	40	confirm	confirm	VERB
cjfa-47443	93	41	or	or	CCONJ
cjfa-47443	93	42	refute	refute	VERB
cjfa-47443	93	43	research	research	NOUN
cjfa-47443	93	44	hypotheses	hypothesis	NOUN
cjfa-47443	93	45	.	.	PUNCT
cjfa-47443	94	1	results	result	NOUN
cjfa-47443	94	2	and	and	CCONJ
cjfa-47443	94	3	discussion	discussion	NOUN
cjfa-47443	94	4	results	result	NOUN
cjfa-47443	94	5	and	and	CCONJ
cjfa-47443	94	6	discussion	discussion	NOUN
cjfa-47443	94	7	this	this	DET
cjfa-47443	94	8	section	section	NOUN
cjfa-47443	94	9	will	will	AUX
cjfa-47443	94	10	be	be	AUX
cjfa-47443	94	11	divided	divide	VERB
cjfa-47443	94	12	into	into	ADP
cjfa-47443	94	13	three	three	NUM
cjfa-47443	94	14	paragraphs	paragraph	NOUN
cjfa-47443	94	15	according	accord	VERB
cjfa-47443	94	16	to	to	ADP
cjfa-47443	94	17	the	the	DET
cjfa-47443	94	18	distribution	distribution	NOUN
cjfa-47443	94	19	of	of	ADP
cjfa-47443	94	20	the	the	DET
cjfa-47443	94	21	hypotheses	hypothesis	NOUN
cjfa-47443	94	22	.	.	PUNCT
cjfa-47443	95	1	compliance	compliance	NOUN
cjfa-47443	95	2	with	with	ADP
cjfa-47443	95	3	the	the	DET
cjfa-47443	95	4	code	code	NOUN
cjfa-47443	95	5	of	of	ADP
cjfa-47443	95	6	ethicscompliance	ethicscompliance	NOUN
cjfa-47443	95	7	with	with	ADP
cjfa-47443	95	8	the	the	DET
cjfa-47443	95	9	code	code	NOUN
cjfa-47443	95	10	of	of	ADP
cjfa-47443	95	11	ethics	ethic	NOUN
cjfa-47443	95	12	the	the	DET
cjfa-47443	95	13	assessment	assessment	NOUN
cjfa-47443	95	14	of	of	ADP
cjfa-47443	95	15	compliance	compliance	NOUN
cjfa-47443	95	16	with	with	ADP
cjfa-47443	95	17	ethical	ethical	ADJ
cjfa-47443	95	18	guidelines	guideline	NOUN
cjfa-47443	95	19	by	by	ADP
cjfa-47443	95	20	lebanese	lebanese	ADJ
cjfa-47443	95	21	external	external	ADJ
cjfa-47443	95	22	auditors	auditor	NOUN
cjfa-47443	95	23	is	be	AUX
cjfa-47443	95	24	based	base	VERB
cjfa-47443	95	25	on	on	ADP
cjfa-47443	95	26	the	the	DET
cjfa-47443	95	27	five	five	NUM
cjfa-47443	95	28	fundamental	fundamental	ADJ
cjfa-47443	95	29	principles	principle	NOUN
cjfa-47443	95	30	of	of	ADP
cjfa-47443	95	31	the	the	DET
cjfa-47443	95	32	code	code	NOUN
cjfa-47443	95	33	of	of	ADP
cjfa-47443	95	34	ethics	ethic	NOUN
cjfa-47443	95	35	.	.	PUNCT
cjfa-47443	96	1	the	the	DET
cjfa-47443	96	2	lebanese	lebanese	ADJ
cjfa-47443	96	3	external	external	ADJ
cjfa-47443	96	4	auditors	auditor	NOUN
cjfa-47443	96	5	have	have	AUX
cjfa-47443	96	6	shown	show	VERB
cjfa-47443	96	7	almost	almost	ADV
cjfa-47443	96	8	perfect	perfect	ADJ
cjfa-47443	96	9	compliance	compliance	NOUN
cjfa-47443	96	10	with	with	ADP
cjfa-47443	96	11	ethical	ethical	ADJ
cjfa-47443	96	12	standards	standard	NOUN
cjfa-47443	96	13	;	;	PUNCT
cjfa-47443	96	14	all	all	DET
cjfa-47443	96	15	percentages	percentage	NOUN
cjfa-47443	96	16	are	be	AUX
cjfa-47443	96	17	well	well	ADV
cjfa-47443	96	18	above	above	ADP
cjfa-47443	96	19	60	60	NUM
cjfa-47443	96	20	%	%	NOUN
cjfa-47443	96	21	,	,	PUNCT
cjfa-47443	96	22	and	and	CCONJ
cjfa-47443	96	23	these	these	DET
cjfa-47443	96	24	results	result	NOUN
cjfa-47443	96	25	are	be	AUX
cjfa-47443	96	26	displayed	display	VERB
cjfa-47443	96	27	in	in	ADP
cjfa-47443	96	28	the	the	DET
cjfa-47443	96	29	below	below	ADJ
cjfa-47443	96	30	table	table	NOUN
cjfa-47443	96	31	.	.	PUNCT
cjfa-47443	97	1	table	table	NOUN
cjfa-47443	97	2	2	2	NUM
cjfa-47443	97	3	.	.	PUNCT
cjfa-47443	98	1	the	the	DET
cjfa-47443	98	2	fundamental	fundamental	ADJ
cjfa-47443	98	3	principles	principle	NOUN
cjfa-47443	98	4	respected	respect	VERB
cjfa-47443	98	5	by	by	ADP
cjfa-47443	98	6	lebanese	lebanese	ADJ
cjfa-47443	98	7	auditors	auditor	NOUN
cjfa-47443	98	8	fundamental	fundamental	ADJ
cjfa-47443	98	9	principles	principle	NOUN
cjfa-47443	98	10	yes	yes	INTJ
cjfa-47443	98	11	valid	valid	ADJ
cjfa-47443	98	12	percentage	percentage	NOUN
cjfa-47443	98	13	integrity	integrity	NOUN
cjfa-47443	98	14	170	170	NUM
cjfa-47443	98	15	82.1	82.1	NUM
cjfa-47443	98	16	%	%	NOUN
cjfa-47443	98	17	objectivity	objectivity	NOUN
cjfa-47443	98	18	140	140	NUM
cjfa-47443	98	19	67.6	67.6	NUM
cjfa-47443	98	20	%	%	NOUN
cjfa-47443	98	21	1	1	NUM
cjfa-47443	98	22	 	 	SPACE
cjfa-47443	98	23	the	the	DET
cjfa-47443	98	24	value	value	NOUN
cjfa-47443	98	25	of	of	ADP
cjfa-47443	98	26	this	this	DET
cjfa-47443	98	27	coefficient	coefficient	NOUN
cjfa-47443	98	28	varies	vary	VERB
cjfa-47443	98	29	between	between	ADP
cjfa-47443	98	30	0	0	NUM
cjfa-47443	98	31	and	and	CCONJ
cjfa-47443	98	32	1	1	NUM
cjfa-47443	98	33	,	,	PUNCT
cjfa-47443	98	34	where	where	SCONJ
cjfa-47443	98	35	a	a	DET
cjfa-47443	98	36	value	value	NOUN
cjfa-47443	98	37	greater	great	ADJ
cjfa-47443	98	38	than	than	ADP
cjfa-47443	98	39	0.7	0.7	NUM
cjfa-47443	98	40	indicates	indicate	VERB
cjfa-47443	98	41	good	good	ADJ
cjfa-47443	98	42	internal	internal	ADJ
cjfa-47443	98	43	consistency	consistency	NOUN
cjfa-47443	98	44	of	of	ADP
cjfa-47443	98	45	the	the	DET
cjfa-47443	98	46	items	item	NOUN
cjfa-47443	98	47	,	,	PUNCT
cjfa-47443	98	48	i.e.	i.e.	X
cjfa-47443	98	49	,	,	PUNCT
cjfa-47443	98	50	random	random	ADJ
cjfa-47443	98	51	errors	error	NOUN
cjfa-47443	98	52	are	be	AUX
cjfa-47443	98	53	small	small	ADJ
cjfa-47443	98	54	and	and	CCONJ
cjfa-47443	98	55	therefore	therefore	ADV
cjfa-47443	98	56	the	the	DET
cjfa-47443	98	57	construct	construct	NOUN
cjfa-47443	98	58	is	be	AUX
cjfa-47443	98	59	reliable	reliable	ADJ
cjfa-47443	98	60	(	(	PUNCT
cjfa-47443	98	61	nunnally	nunnally	ADV
cjfa-47443	98	62	,	,	PUNCT
cjfa-47443	98	63	1978	1978	NUM
cjfa-47443	98	64	)	)	PUNCT
cjfa-47443	98	65	.	.	PUNCT
cjfa-47443	99	1	examination	examination	NOUN
cjfa-47443	99	2	of	of	ADP
cjfa-47443	99	3	ethical	ethical	ADJ
cjfa-47443	99	4	and	and	CCONJ
cjfa-47443	99	5	professional	professional	ADJ
cjfa-47443	99	6	conduct	conduct	NOUN
cjfa-47443	99	7	…	…	PUNCT
cjfa-47443	99	8	1717	1717	NUM
cjfa-47443	99	9	fundamental	fundamental	ADJ
cjfa-47443	99	10	principles	principle	NOUN
cjfa-47443	99	11	yes	yes	INTJ
cjfa-47443	99	12	valid	valid	ADJ
cjfa-47443	99	13	percentage	percentage	NOUN
cjfa-47443	99	14	professional	professional	ADJ
cjfa-47443	99	15	competence	competence	NOUN
cjfa-47443	99	16	and	and	CCONJ
cjfa-47443	99	17	due	due	ADJ
cjfa-47443	99	18	care	care	NOUN
cjfa-47443	99	19	157	157	NUM
cjfa-47443	99	20	75.8	75.8	NUM
cjfa-47443	99	21	%	%	NOUN
cjfa-47443	99	22	confidentiality	confidentiality	NOUN
cjfa-47443	99	23	187	187	NUM
cjfa-47443	99	24	90.3	90.3	NUM
cjfa-47443	99	25	%	%	NOUN
cjfa-47443	99	26	professional	professional	ADJ
cjfa-47443	99	27	behavior	behavior	NOUN
cjfa-47443	99	28	128	128	NUM
cjfa-47443	99	29	61.8	61.8	NUM
cjfa-47443	99	30	%	%	NOUN
cjfa-47443	99	31	s	s	PART
cjfa-47443	99	32	o	o	NOUN
cjfa-47443	99	33	u	u	NOUN
cjfa-47443	99	34	r	r	NOUN
cjfa-47443	99	35	c	c	NOUN
cjfa-47443	99	36	e	e	NOUN
cjfa-47443	99	37	:	:	PUNCT
cjfa-47443	99	38	prepared	prepare	VERB
cjfa-47443	99	39	by	by	ADP
cjfa-47443	99	40	the	the	DET
cjfa-47443	99	41	authors	author	NOUN
cjfa-47443	99	42	.	.	PUNCT
cjfa-47443	100	1	these	these	DET
cjfa-47443	100	2	results	result	NOUN
cjfa-47443	100	3	are	be	AUX
cjfa-47443	100	4	consistent	consistent	ADJ
cjfa-47443	100	5	with	with	ADP
cjfa-47443	100	6	previous	previous	ADJ
cjfa-47443	100	7	studies	study	NOUN
cjfa-47443	100	8	(	(	PUNCT
cjfa-47443	100	9	e.g.	e.g.	ADV
cjfa-47443	100	10	,	,	PUNCT
cjfa-47443	100	11	carolita	carolita	PROPN
cjfa-47443	100	12	&	&	CCONJ
cjfa-47443	100	13	rahardjo	rahardjo	PROPN
cjfa-47443	100	14	,	,	PUNCT
cjfa-47443	100	15	2012	2012	NUM
cjfa-47443	100	16	;	;	PUNCT
cjfa-47443	100	17	feghali	feghali	VERB
cjfa-47443	100	18	,	,	PUNCT
cjfa-47443	100	19	2015	2015	NUM
cjfa-47443	100	20	;	;	PUNCT
cjfa-47443	100	21	zahmatkesh	zahmatkesh	PROPN
cjfa-47443	100	22	&	&	CCONJ
cjfa-47443	100	23	rezazadeh	rezazadeh	PROPN
cjfa-47443	100	24	,	,	PUNCT
cjfa-47443	100	25	2017	2017	NUM
cjfa-47443	100	26	;	;	PUNCT
cjfa-47443	100	27	dharmasiri	dharmasiri	PROPN
cjfa-47443	100	28	et	et	PROPN
cjfa-47443	100	29	al	al	PROPN
cjfa-47443	100	30	.	.	PROPN
cjfa-47443	100	31	,	,	PUNCT
cjfa-47443	100	32	2021	2021	NUM
cjfa-47443	100	33	)	)	PUNCT
cjfa-47443	100	34	.	.	PUNCT
cjfa-47443	101	1	indeed	indeed	ADV
cjfa-47443	101	2	,	,	PUNCT
cjfa-47443	101	3	a	a	DET
cjfa-47443	101	4	high	high	ADJ
cjfa-47443	101	5	level	level	NOUN
cjfa-47443	101	6	of	of	ADP
cjfa-47443	101	7	objectivity	objectivity	NOUN
cjfa-47443	101	8	and	and	CCONJ
cjfa-47443	101	9	integrity	integrity	NOUN
cjfa-47443	101	10	can	can	AUX
cjfa-47443	101	11	significantly	significantly	ADV
cjfa-47443	101	12	improve	improve	VERB
cjfa-47443	101	13	the	the	DET
cjfa-47443	101	14	quality	quality	NOUN
cjfa-47443	101	15	of	of	ADP
cjfa-47443	101	16	external	external	ADJ
cjfa-47443	101	17	audit	audit	NOUN
cjfa-47443	101	18	work	work	NOUN
cjfa-47443	101	19	(	(	PUNCT
cjfa-47443	101	20	carolita	carolita	PROPN
cjfa-47443	101	21	&	&	CCONJ
cjfa-47443	101	22	rahardjo	rahardjo	PROPN
cjfa-47443	101	23	,	,	PUNCT
cjfa-47443	101	24	2012	2012	NUM
cjfa-47443	101	25	)	)	PUNCT
cjfa-47443	101	26	.	.	PUNCT
cjfa-47443	102	1	similarly	similarly	ADV
cjfa-47443	102	2	,	,	PUNCT
cjfa-47443	102	3	the	the	DET
cjfa-47443	102	4	auditor	auditor	NOUN
cjfa-47443	102	5	’s	’s	PART
cjfa-47443	102	6	objectivity	objectivity	NOUN
cjfa-47443	102	7	indicates	indicate	VERB
cjfa-47443	102	8	that	that	SCONJ
cjfa-47443	102	9	they	they	PRON
cjfa-47443	102	10	can	can	AUX
cjfa-47443	102	11	act	act	VERB
cjfa-47443	102	12	fairly	fairly	ADV
cjfa-47443	102	13	despite	despite	SCONJ
cjfa-47443	102	14	any	any	DET
cjfa-47443	102	15	demands	demand	NOUN
cjfa-47443	102	16	or	or	CCONJ
cjfa-47443	102	17	pressure	pressure	NOUN
cjfa-47443	102	18	applied	apply	VERB
cjfa-47443	102	19	by	by	ADP
cjfa-47443	102	20	certain	certain	ADJ
cjfa-47443	102	21	parties	party	NOUN
cjfa-47443	102	22	(	(	PUNCT
cjfa-47443	102	23	zahmatkesh	zahmatkesh	PROPN
cjfa-47443	102	24	&	&	CCONJ
cjfa-47443	102	25	rezazadeh	rezazadeh	PROPN
cjfa-47443	102	26	,	,	PUNCT
cjfa-47443	102	27	2017	2017	NUM
cjfa-47443	102	28	)	)	PUNCT
cjfa-47443	102	29	.	.	PUNCT
cjfa-47443	103	1	moreover	moreover	ADV
cjfa-47443	103	2	,	,	PUNCT
cjfa-47443	103	3	it	it	PRON
cjfa-47443	103	4	is	be	AUX
cjfa-47443	103	5	very	very	ADV
cjfa-47443	103	6	rare	rare	ADJ
cjfa-47443	103	7	for	for	SCONJ
cjfa-47443	103	8	a	a	DET
cjfa-47443	103	9	lebanese	lebanese	ADJ
cjfa-47443	103	10	auditor	auditor	NOUN
cjfa-47443	103	11	to	to	PART
cjfa-47443	103	12	disclose	disclose	VERB
cjfa-47443	103	13	his	his	PRON
cjfa-47443	103	14	client	client	NOUN
cjfa-47443	103	15	’s	’s	PART
cjfa-47443	103	16	confidential	confidential	ADJ
cjfa-47443	103	17	information	information	NOUN
cjfa-47443	103	18	in	in	ADP
cjfa-47443	103	19	order	order	NOUN
cjfa-47443	103	20	to	to	PART
cjfa-47443	103	21	maintain	maintain	VERB
cjfa-47443	103	22	the	the	DET
cjfa-47443	103	23	relationship	relationship	NOUN
cjfa-47443	103	24	with	with	ADP
cjfa-47443	103	25	the	the	DET
cjfa-47443	103	26	client	client	NOUN
cjfa-47443	103	27	(	(	PUNCT
cjfa-47443	103	28	feghali	feghali	PROPN
cjfa-47443	103	29	,	,	PUNCT
cjfa-47443	103	30	2015	2015	NUM
cjfa-47443	103	31	)	)	PUNCT
cjfa-47443	103	32	.	.	PUNCT
cjfa-47443	104	1	but	but	CCONJ
cjfa-47443	104	2	unfortunately	unfortunately	ADV
cjfa-47443	104	3	,	,	PUNCT
cjfa-47443	104	4	when	when	SCONJ
cjfa-47443	104	5	leafing	leaf	VERB
cjfa-47443	104	6	through	through	ADP
cjfa-47443	104	7	the	the	DET
cjfa-47443	104	8	survey	survey	NOUN
cjfa-47443	104	9	responses	response	NOUN
cjfa-47443	104	10	,	,	PUNCT
cjfa-47443	104	11	we	we	PRON
cjfa-47443	104	12	noticed	notice	VERB
cjfa-47443	104	13	that	that	SCONJ
cjfa-47443	104	14	some	some	DET
cjfa-47443	104	15	respondents	respondent	NOUN
cjfa-47443	104	16	only	only	ADV
cjfa-47443	104	17	indicated	indicate	VERB
cjfa-47443	104	18	compliance	compliance	NOUN
cjfa-47443	104	19	with	with	ADP
cjfa-47443	104	20	a	a	DET
cjfa-47443	104	21	single	single	ADJ
cjfa-47443	104	22	principle	principle	NOUN
cjfa-47443	104	23	,	,	PUNCT
cjfa-47443	104	24	whereas	whereas	SCONJ
cjfa-47443	104	25	good	good	ADJ
cjfa-47443	104	26	audit	audit	NOUN
cjfa-47443	104	27	work	work	NOUN
cjfa-47443	104	28	requires	require	VERB
cjfa-47443	104	29	compliance	compliance	NOUN
cjfa-47443	104	30	with	with	ADP
cjfa-47443	104	31	the	the	DET
cjfa-47443	104	32	principles	principle	NOUN
cjfa-47443	104	33	.	.	PUNCT
cjfa-47443	105	1	in	in	ADP
cjfa-47443	105	2	addition	addition	NOUN
cjfa-47443	105	3	,	,	PUNCT
cjfa-47443	105	4	the	the	DET
cjfa-47443	105	5	studies	study	NOUN
cjfa-47443	105	6	carried	carry	VERB
cjfa-47443	105	7	out	out	ADP
cjfa-47443	105	8	by	by	ADP
cjfa-47443	105	9	hakim	hakim	PROPN
cjfa-47443	105	10	chaar	chaar	PROPN
cjfa-47443	105	11	and	and	CCONJ
cjfa-47443	105	12	bizri	bizri	PROPN
cjfa-47443	105	13	(	(	PUNCT
cjfa-47443	105	14	2015	2015	NUM
cjfa-47443	105	15	)	)	PUNCT
cjfa-47443	105	16	pointed	point	VERB
cjfa-47443	105	17	out	out	ADP
cjfa-47443	105	18	that	that	SCONJ
cjfa-47443	105	19	the	the	DET
cjfa-47443	105	20	lebanese	lebanese	ADJ
cjfa-47443	105	21	external	external	ADJ
cjfa-47443	105	22	auditors	auditor	NOUN
cjfa-47443	105	23	possessed	possess	VERB
cjfa-47443	105	24	only	only	ADV
cjfa-47443	105	25	modest	modest	ADJ
cjfa-47443	105	26	technical	technical	ADJ
cjfa-47443	105	27	skills	skill	NOUN
cjfa-47443	105	28	,	,	PUNCT
cjfa-47443	105	29	which	which	PRON
cjfa-47443	105	30	means	mean	VERB
cjfa-47443	105	31	they	they	PRON
cjfa-47443	105	32	will	will	AUX
cjfa-47443	105	33	require	require	VERB
cjfa-47443	105	34	more	more	ADJ
cjfa-47443	105	35	training	training	NOUN
cjfa-47443	105	36	in	in	ADP
cjfa-47443	105	37	order	order	NOUN
cjfa-47443	105	38	to	to	PART
cjfa-47443	105	39	deliver	deliver	VERB
cjfa-47443	105	40	quality	quality	NOUN
cjfa-47443	105	41	audit	audit	NOUN
cjfa-47443	105	42	reports	report	NOUN
cjfa-47443	105	43	.	.	PUNCT
cjfa-47443	106	1	in	in	ADP
cjfa-47443	106	2	fact	fact	NOUN
cjfa-47443	106	3	,	,	PUNCT
cjfa-47443	106	4	during	during	ADP
cjfa-47443	106	5	our	our	PRON
cjfa-47443	106	6	survey	survey	NOUN
cjfa-47443	106	7	,	,	PUNCT
cjfa-47443	106	8	some	some	DET
cjfa-47443	106	9	auditors	auditor	NOUN
cjfa-47443	106	10	mentioned	mention	VERB
cjfa-47443	106	11	the	the	DET
cjfa-47443	106	12	possibility	possibility	NOUN
cjfa-47443	106	13	of	of	ADP
cjfa-47443	106	14	changing	change	VERB
cjfa-47443	106	15	their	their	PRON
cjfa-47443	106	16	opinion	opinion	NOUN
cjfa-47443	106	17	following	follow	VERB
cjfa-47443	106	18	the	the	DET
cjfa-47443	106	19	request	request	NOUN
cjfa-47443	106	20	of	of	ADP
cjfa-47443	106	21	the	the	DET
cjfa-47443	106	22	audited	audit	VERB
cjfa-47443	106	23	entity	entity	NOUN
cjfa-47443	106	24	or	or	CCONJ
cjfa-47443	106	25	even	even	ADV
cjfa-47443	106	26	possibly	possibly	ADV
cjfa-47443	106	27	establishing	establish	VERB
cjfa-47443	106	28	two	two	NUM
cjfa-47443	106	29	different	different	ADJ
cjfa-47443	106	30	opinions	opinion	NOUN
cjfa-47443	106	31	for	for	ADP
cjfa-47443	106	32	the	the	DET
cjfa-47443	106	33	benefit	benefit	NOUN
cjfa-47443	106	34	of	of	ADP
cjfa-47443	106	35	the	the	DET
cjfa-47443	106	36	client	client	NOUN
cjfa-47443	106	37	,	,	PUNCT
cjfa-47443	106	38	considering	consider	VERB
cjfa-47443	106	39	that	that	SCONJ
cjfa-47443	106	40	the	the	DET
cjfa-47443	106	41	family	family	NOUN
cjfa-47443	106	42	fabric	fabric	NOUN
cjfa-47443	106	43	of	of	ADP
cjfa-47443	106	44	companies	company	NOUN
cjfa-47443	106	45	in	in	ADP
cjfa-47443	106	46	lebanon	lebanon	PROPN
cjfa-47443	106	47	makes	make	VERB
cjfa-47443	106	48	the	the	DET
cjfa-47443	106	49	consequences	consequence	NOUN
cjfa-47443	106	50	of	of	ADP
cjfa-47443	106	51	changing	change	VERB
cjfa-47443	106	52	their	their	PRON
cjfa-47443	106	53	opinion	opinion	NOUN
cjfa-47443	106	54	returning	return	VERB
cjfa-47443	106	55	to	to	ADP
cjfa-47443	106	56	the	the	DET
cjfa-47443	106	57	owners	owner	NOUN
cjfa-47443	106	58	who	who	PRON
cjfa-47443	106	59	are	be	AUX
cjfa-47443	106	60	themselves	themselves	PRON
cjfa-47443	106	61	the	the	DET
cjfa-47443	106	62	managers	manager	NOUN
cjfa-47443	106	63	and	and	CCONJ
cjfa-47443	106	64	this	this	PRON
cjfa-47443	106	65	does	do	AUX
cjfa-47443	106	66	not	not	PART
cjfa-47443	106	67	take	take	VERB
cjfa-47443	106	68	into	into	ADP
cjfa-47443	106	69	consideration	consideration	NOUN
cjfa-47443	106	70	the	the	DET
cjfa-47443	106	71	interests	interest	NOUN
cjfa-47443	106	72	of	of	ADP
cjfa-47443	106	73	the	the	DET
cjfa-47443	106	74	stakeholders	stakeholder	NOUN
cjfa-47443	106	75	who	who	PRON
cjfa-47443	106	76	can	can	AUX
cjfa-47443	106	77	be	be	AUX
cjfa-47443	106	78	influenced	influence	VERB
cjfa-47443	106	79	by	by	ADP
cjfa-47443	106	80	this	this	DET
cjfa-47443	106	81	erroneous	erroneous	ADJ
cjfa-47443	106	82	opinion	opinion	NOUN
cjfa-47443	106	83	.	.	PUNCT
cjfa-47443	107	1	in	in	ADP
cjfa-47443	107	2	our	our	PRON
cjfa-47443	107	3	opinion	opinion	NOUN
cjfa-47443	107	4	,	,	PUNCT
cjfa-47443	107	5	hypothesis	hypothesis	NOUN
cjfa-47443	107	6	h1	h1	NOUN
cjfa-47443	107	7	opens	open	VERB
cjfa-47443	107	8	a	a	DET
cjfa-47443	107	9	line	line	NOUN
cjfa-47443	107	10	of	of	ADP
cjfa-47443	107	11	discussion	discussion	NOUN
cjfa-47443	107	12	given	give	VERB
cjfa-47443	107	13	the	the	DET
cjfa-47443	107	14	inappropriate	inappropriate	ADJ
cjfa-47443	107	15	acts	act	NOUN
cjfa-47443	107	16	exercised	exercise	VERB
cjfa-47443	107	17	by	by	ADP
cjfa-47443	107	18	some	some	DET
cjfa-47443	107	19	auditors	auditor	NOUN
cjfa-47443	107	20	with	with	ADP
cjfa-47443	107	21	regard	regard	NOUN
cjfa-47443	107	22	to	to	ADP
cjfa-47443	107	23	compliance	compliance	NOUN
cjfa-47443	107	24	with	with	ADP
cjfa-47443	107	25	ethics	ethic	NOUN
cjfa-47443	107	26	.	.	PUNCT
cjfa-47443	108	1	however	however	ADV
cjfa-47443	108	2	,	,	PUNCT
cjfa-47443	108	3	the	the	DET
cjfa-47443	108	4	high	high	ADJ
cjfa-47443	108	5	rates	rate	NOUN
cjfa-47443	108	6	displayed	display	VERB
cjfa-47443	108	7	by	by	ADP
cjfa-47443	108	8	the	the	DET
cjfa-47443	108	9	survey	survey	NOUN
cjfa-47443	108	10	responses	response	NOUN
cjfa-47443	108	11	lead	lead	VERB
cjfa-47443	108	12	us	we	PRON
cjfa-47443	108	13	to	to	PART
cjfa-47443	108	14	confirm	confirm	VERB
cjfa-47443	108	15	this	this	DET
cjfa-47443	108	16	hypothesis	hypothesis	NOUN
cjfa-47443	108	17	,	,	PUNCT
cjfa-47443	108	18	but	but	CCONJ
cjfa-47443	108	19	with	with	ADP
cjfa-47443	108	20	great	great	ADJ
cjfa-47443	108	21	caution	caution	NOUN
cjfa-47443	108	22	.	.	PUNCT
cjfa-47443	109	1	table	table	NOUN
cjfa-47443	109	2	2	2	NUM
cjfa-47443	109	3	.	.	PUNCT
cjfa-47443	110	1	the	the	DET
cjfa-47443	110	2	fundamental	fundamental	ADJ
cjfa-47443	110	3	…	…	PUNCT
cjfa-47443	110	4	dalia	dalia	PROPN
cjfa-47443	110	5	abrach	abrach	PROPN
cjfa-47443	110	6	,	,	PUNCT
cjfa-47443	110	7	khalil	khalil	PROPN
cjfa-47443	110	8	feghali1818	feghali1818	PROPN
cjfa-47443	110	9	compliance	compliance	NOUN
cjfa-47443	110	10	with	with	ADP
cjfa-47443	110	11	quality	quality	NOUN
cjfa-47443	110	12	standardscompliance	standardscompliance	NOUN
cjfa-47443	110	13	with	with	ADP
cjfa-47443	110	14	quality	quality	NOUN
cjfa-47443	110	15	standards	standard	NOUN
cjfa-47443	110	16	first	first	ADV
cjfa-47443	110	17	,	,	PUNCT
cjfa-47443	110	18	we	we	PRON
cjfa-47443	110	19	present	present	VERB
cjfa-47443	110	20	,	,	PUNCT
cjfa-47443	110	21	on	on	ADP
cjfa-47443	110	22	the	the	DET
cjfa-47443	110	23	basis	basis	NOUN
cjfa-47443	110	24	of	of	ADP
cjfa-47443	110	25	the	the	DET
cjfa-47443	110	26	isqm1	isqm1	PROPN
cjfa-47443	110	27	and	and	CCONJ
cjfa-47443	110	28	revised	revise	VERB
cjfa-47443	110	29	isa	isa	PROPN
cjfa-47443	110	30	220	220	NUM
cjfa-47443	110	31	,	,	PUNCT
cjfa-47443	110	32	the	the	DET
cjfa-47443	110	33	degree	degree	NOUN
cjfa-47443	110	34	of	of	ADP
cjfa-47443	110	35	application	application	NOUN
cjfa-47443	110	36	of	of	ADP
cjfa-47443	110	37	quality	quality	NOUN
cjfa-47443	110	38	management	management	NOUN
cjfa-47443	110	39	by	by	ADP
cjfa-47443	110	40	lebanese	lebanese	ADJ
cjfa-47443	110	41	audit	audit	NOUN
cjfa-47443	110	42	firms	firm	NOUN
cjfa-47443	110	43	in	in	ADP
cjfa-47443	110	44	table	table	NOUN
cjfa-47443	110	45	3	3	NUM
cjfa-47443	110	46	which	which	PRON
cjfa-47443	110	47	allowed	allow	VERB
cjfa-47443	110	48	us	we	PRON
cjfa-47443	110	49	to	to	PART
cjfa-47443	110	50	see	see	VERB
cjfa-47443	110	51	that	that	SCONJ
cjfa-47443	110	52	in	in	ADP
cjfa-47443	110	53	practice	practice	NOUN
cjfa-47443	110	54	auditors	auditor	NOUN
cjfa-47443	110	55	do	do	AUX
cjfa-47443	110	56	not	not	PART
cjfa-47443	110	57	really	really	ADV
cjfa-47443	110	58	apply	apply	VERB
cjfa-47443	110	59	this	this	DET
cjfa-47443	110	60	system	system	NOUN
cjfa-47443	110	61	(	(	PUNCT
cjfa-47443	110	62	52.7	52.7	NUM
cjfa-47443	110	63	%	%	NOUN
cjfa-47443	110	64	)	)	PUNCT
cjfa-47443	110	65	.	.	PUNCT
cjfa-47443	111	1	this	this	DET
cjfa-47443	111	2	result	result	NOUN
cjfa-47443	111	3	is	be	AUX
cjfa-47443	111	4	consistent	consistent	ADJ
cjfa-47443	111	5	with	with	ADP
cjfa-47443	111	6	the	the	DET
cjfa-47443	111	7	research	research	NOUN
cjfa-47443	111	8	of	of	ADP
cjfa-47443	111	9	dharmasiri	dharmasiri	PROPN
cjfa-47443	111	10	et	et	PROPN
cjfa-47443	111	11	al	al	PROPN
cjfa-47443	111	12	.	.	PROPN
cjfa-47443	111	13	(	(	PUNCT
cjfa-47443	111	14	2021	2021	NUM
cjfa-47443	111	15	)	)	PUNCT
cjfa-47443	111	16	.	.	PUNCT
cjfa-47443	112	1	we	we	PRON
cjfa-47443	112	2	believe	believe	VERB
cjfa-47443	112	3	this	this	PRON
cjfa-47443	112	4	comes	come	VERB
cjfa-47443	112	5	down	down	ADP
cjfa-47443	112	6	to	to	ADP
cjfa-47443	112	7	the	the	DET
cjfa-47443	112	8	low	low	ADJ
cjfa-47443	112	9	volume	volume	NOUN
cjfa-47443	112	10	of	of	ADP
cjfa-47443	112	11	work	work	NOUN
cjfa-47443	112	12	that	that	PRON
cjfa-47443	112	13	does	do	AUX
cjfa-47443	112	14	not	not	PART
cjfa-47443	112	15	require	require	VERB
cjfa-47443	112	16	the	the	DET
cjfa-47443	112	17	execution	execution	NOUN
cjfa-47443	112	18	of	of	ADP
cjfa-47443	112	19	quality	quality	NOUN
cjfa-47443	112	20	management	management	NOUN
cjfa-47443	112	21	.	.	PUNCT
cjfa-47443	113	1	in	in	ADP
cjfa-47443	113	2	reality	reality	NOUN
cjfa-47443	113	3	,	,	PUNCT
cjfa-47443	113	4	in	in	ADP
cjfa-47443	113	5	small	small	ADJ
cjfa-47443	113	6	audit	audit	NOUN
cjfa-47443	113	7	firms	firm	NOUN
cjfa-47443	113	8	,	,	PUNCT
cjfa-47443	113	9	the	the	DET
cjfa-47443	113	10	same	same	ADJ
cjfa-47443	113	11	auditor	auditor	NOUN
cjfa-47443	113	12	prepares	prepare	VERB
cjfa-47443	113	13	and	and	CCONJ
cjfa-47443	113	14	reviews	review	VERB
cjfa-47443	113	15	this	this	DET
cjfa-47443	113	16	work	work	NOUN
cjfa-47443	113	17	(	(	PUNCT
cjfa-47443	113	18	feghali	feghali	ADJ
cjfa-47443	113	19	,	,	PUNCT
cjfa-47443	113	20	2015	2015	NUM
cjfa-47443	113	21	)	)	PUNCT
cjfa-47443	113	22	.	.	PUNCT
cjfa-47443	114	1	however	however	ADV
cjfa-47443	114	2	,	,	PUNCT
cjfa-47443	114	3	the	the	DET
cjfa-47443	114	4	submission	submission	NOUN
cjfa-47443	114	5	of	of	ADP
cjfa-47443	114	6	work	work	NOUN
cjfa-47443	114	7	files	file	NOUN
cjfa-47443	114	8	to	to	ADP
cjfa-47443	114	9	quality	quality	NOUN
cjfa-47443	114	10	management	management	NOUN
cjfa-47443	114	11	requires	require	VERB
cjfa-47443	114	12	auditors	auditor	NOUN
cjfa-47443	114	13	to	to	PART
cjfa-47443	114	14	have	have	VERB
cjfa-47443	114	15	procedures	procedure	NOUN
cjfa-47443	114	16	regarding	regard	VERB
cjfa-47443	114	17	accepting	accept	VERB
cjfa-47443	114	18	and	and	CCONJ
cjfa-47443	114	19	continuing	continue	VERB
cjfa-47443	114	20	client	client	NOUN
cjfa-47443	114	21	relationships	relationship	NOUN
cjfa-47443	114	22	.	.	PUNCT
cjfa-47443	115	1	in	in	ADP
cjfa-47443	115	2	the	the	DET
cjfa-47443	115	3	title	title	NOUN
cjfa-47443	115	4	of	of	ADP
cjfa-47443	115	5	what	what	PRON
cjfa-47443	115	6	preceded	precede	VERB
cjfa-47443	115	7	,	,	PUNCT
cjfa-47443	115	8	the	the	DET
cjfa-47443	115	9	results	result	NOUN
cjfa-47443	115	10	of	of	ADP
cjfa-47443	115	11	the	the	DET
cjfa-47443	115	12	same	same	ADJ
cjfa-47443	115	13	table	table	NOUN
cjfa-47443	115	14	,	,	PUNCT
cjfa-47443	115	15	show	show	VERB
cjfa-47443	115	16	us	we	PRON
cjfa-47443	115	17	that	that	SCONJ
cjfa-47443	115	18	the	the	DET
cjfa-47443	115	19	majority	majority	NOUN
cjfa-47443	115	20	of	of	ADP
cjfa-47443	115	21	lebanese	lebanese	ADJ
cjfa-47443	115	22	external	external	ADJ
cjfa-47443	115	23	auditors	auditor	NOUN
cjfa-47443	115	24	(	(	PUNCT
cjfa-47443	115	25	72.5	72.5	NUM
cjfa-47443	115	26	%	%	NOUN
cjfa-47443	115	27	)	)	PUNCT
cjfa-47443	115	28	adopt	adopt	VERB
cjfa-47443	115	29	policies	policy	NOUN
cjfa-47443	115	30	either	either	CCONJ
cjfa-47443	115	31	to	to	PART
cjfa-47443	115	32	accept	accept	VERB
cjfa-47443	115	33	or	or	CCONJ
cjfa-47443	115	34	not	not	PART
cjfa-47443	115	35	accept	accept	VERB
cjfa-47443	115	36	a	a	DET
cjfa-47443	115	37	new	new	ADJ
cjfa-47443	115	38	mission	mission	NOUN
cjfa-47443	115	39	.	.	PUNCT
cjfa-47443	116	1	in	in	ADP
cjfa-47443	116	2	addition	addition	NOUN
cjfa-47443	116	3	,	,	PUNCT
cjfa-47443	116	4	they	they	PRON
cjfa-47443	116	5	apply	apply	VERB
cjfa-47443	116	6	procedures	procedure	NOUN
cjfa-47443	116	7	to	to	PART
cjfa-47443	116	8	ensure	ensure	VERB
cjfa-47443	116	9	whether	whether	SCONJ
cjfa-47443	116	10	or	or	CCONJ
cjfa-47443	116	11	not	not	PART
cjfa-47443	116	12	changes	change	NOUN
cjfa-47443	116	13	have	have	AUX
cjfa-47443	116	14	occurred	occur	VERB
cjfa-47443	116	15	that	that	PRON
cjfa-47443	116	16	prevent	prevent	VERB
cjfa-47443	116	17	the	the	DET
cjfa-47443	116	18	accomplishment	accomplishment	NOUN
cjfa-47443	116	19	of	of	ADP
cjfa-47443	116	20	the	the	DET
cjfa-47443	116	21	mission	mission	NOUN
cjfa-47443	116	22	.	.	PUNCT
cjfa-47443	117	1	this	this	DET
cjfa-47443	117	2	result	result	NOUN
cjfa-47443	117	3	is	be	AUX
cjfa-47443	117	4	consistent	consistent	ADJ
cjfa-47443	117	5	with	with	ADP
cjfa-47443	117	6	that	that	PRON
cjfa-47443	117	7	obtained	obtain	VERB
cjfa-47443	117	8	by	by	ADP
cjfa-47443	117	9	ben	ben	PROPN
cjfa-47443	117	10	hamadi	hamadi	PROPN
cjfa-47443	117	11	(	(	PUNCT
cjfa-47443	117	12	2020	2020	NUM
cjfa-47443	117	13	)	)	PUNCT
cjfa-47443	117	14	,	,	PUNCT
cjfa-47443	117	15	but	but	CCONJ
cjfa-47443	117	16	contradicts	contradict	VERB
cjfa-47443	117	17	dharmasiri	dharmasiri	PROPN
cjfa-47443	117	18	et	et	PROPN
cjfa-47443	117	19	al	al	PROPN
cjfa-47443	117	20	.	.	PROPN
cjfa-47443	118	1	(	(	PUNCT
cjfa-47443	118	2	2021	2021	NUM
cjfa-47443	118	3	)	)	PUNCT
cjfa-47443	118	4	.	.	PUNCT
cjfa-47443	119	1	indeed	indeed	ADV
cjfa-47443	119	2	,	,	PUNCT
cjfa-47443	119	3	the	the	DET
cjfa-47443	119	4	procedures	procedure	NOUN
cjfa-47443	119	5	for	for	ADP
cjfa-47443	119	6	accepting	accept	VERB
cjfa-47443	119	7	and	and	CCONJ
cjfa-47443	119	8	maintaining	maintain	VERB
cjfa-47443	119	9	client	client	NOUN
cjfa-47443	119	10	relations	relation	NOUN
cjfa-47443	119	11	represent	represent	VERB
cjfa-47443	119	12	an	an	DET
cjfa-47443	119	13	indispensable	indispensable	ADJ
cjfa-47443	119	14	step	step	NOUN
cjfa-47443	119	15	in	in	ADP
cjfa-47443	119	16	the	the	DET
cjfa-47443	119	17	quality	quality	NOUN
cjfa-47443	119	18	management	management	NOUN
cjfa-47443	119	19	system	system	NOUN
cjfa-47443	119	20	.	.	PUNCT
cjfa-47443	120	1	on	on	ADP
cjfa-47443	120	2	the	the	DET
cjfa-47443	120	3	other	other	ADJ
cjfa-47443	120	4	hand	hand	NOUN
cjfa-47443	120	5	,	,	PUNCT
cjfa-47443	120	6	we	we	PRON
cjfa-47443	120	7	have	have	AUX
cjfa-47443	120	8	already	already	ADV
cjfa-47443	120	9	seen	see	VERB
cjfa-47443	120	10	that	that	SCONJ
cjfa-47443	120	11	most	most	ADJ
cjfa-47443	120	12	of	of	ADP
cjfa-47443	120	13	the	the	DET
cjfa-47443	120	14	lebanese	lebanese	ADJ
cjfa-47443	120	15	external	external	ADJ
cjfa-47443	120	16	auditors	auditor	NOUN
cjfa-47443	120	17	do	do	AUX
cjfa-47443	120	18	not	not	PART
cjfa-47443	120	19	practice	practice	VERB
cjfa-47443	120	20	quality	quality	NOUN
cjfa-47443	120	21	management	management	NOUN
cjfa-47443	120	22	,	,	PUNCT
cjfa-47443	120	23	which	which	PRON
cjfa-47443	120	24	calls	call	VERB
cjfa-47443	120	25	into	into	ADP
cjfa-47443	120	26	question	question	NOUN
cjfa-47443	120	27	the	the	DET
cjfa-47443	120	28	result	result	NOUN
cjfa-47443	120	29	of	of	ADP
cjfa-47443	120	30	this	this	DET
cjfa-47443	120	31	table	table	NOUN
cjfa-47443	120	32	,	,	PUNCT
cjfa-47443	120	33	and	and	CCONJ
cjfa-47443	120	34	it	it	PRON
cjfa-47443	120	35	puts	put	VERB
cjfa-47443	120	36	us	we	PRON
cjfa-47443	120	37	in	in	ADP
cjfa-47443	120	38	a	a	DET
cjfa-47443	120	39	contradictory	contradictory	ADJ
cjfa-47443	120	40	situation	situation	NOUN
cjfa-47443	120	41	,	,	PUNCT
cjfa-47443	120	42	given	give	VERB
cjfa-47443	120	43	the	the	DET
cjfa-47443	120	44	appearance	appearance	NOUN
cjfa-47443	120	45	of	of	ADP
cjfa-47443	120	46	this	this	DET
cjfa-47443	120	47	step	step	NOUN
cjfa-47443	120	48	in	in	ADP
cjfa-47443	120	49	the	the	DET
cjfa-47443	120	50	quality	quality	NOUN
cjfa-47443	120	51	management	management	NOUN
cjfa-47443	120	52	system	system	NOUN
cjfa-47443	120	53	.	.	PUNCT
cjfa-47443	121	1	furthermore	furthermore	ADV
cjfa-47443	121	2	,	,	PUNCT
cjfa-47443	121	3	audit	audit	NOUN
cjfa-47443	121	4	firms	firm	NOUN
cjfa-47443	121	5	need	need	VERB
cjfa-47443	121	6	to	to	PART
cjfa-47443	121	7	make	make	VERB
cjfa-47443	121	8	improvements	improvement	NOUN
cjfa-47443	121	9	in	in	ADP
cjfa-47443	121	10	their	their	PRON
cjfa-47443	121	11	quality	quality	NOUN
cjfa-47443	121	12	management	management	NOUN
cjfa-47443	121	13	systems	system	NOUN
cjfa-47443	121	14	in	in	ADP
cjfa-47443	121	15	order	order	NOUN
cjfa-47443	121	16	to	to	PART
cjfa-47443	121	17	enhance	enhance	VERB
cjfa-47443	121	18	compliance	compliance	NOUN
cjfa-47443	121	19	with	with	ADP
cjfa-47443	121	20	the	the	DET
cjfa-47443	121	21	regulations	regulation	NOUN
cjfa-47443	121	22	and	and	CCONJ
cjfa-47443	121	23	requirements	requirement	NOUN
cjfa-47443	121	24	of	of	ADP
cjfa-47443	121	25	international	international	ADJ
cjfa-47443	121	26	standards	standard	NOUN
cjfa-47443	121	27	(	(	PUNCT
cjfa-47443	121	28	dharmasiri	dharmasiri	PROPN
cjfa-47443	121	29	et	et	PROPN
cjfa-47443	121	30	al	al	PROPN
cjfa-47443	121	31	.	.	PROPN
cjfa-47443	121	32	,	,	PUNCT
cjfa-47443	121	33	2021	2021	NUM
cjfa-47443	121	34	)	)	PUNCT
cjfa-47443	121	35	.	.	PUNCT
cjfa-47443	122	1	table	table	NOUN
cjfa-47443	122	2	3	3	NUM
cjfa-47443	122	3	.	.	PUNCT
cjfa-47443	123	1	compliance	compliance	NOUN
cjfa-47443	123	2	with	with	ADP
cjfa-47443	123	3	the	the	DET
cjfa-47443	123	4	isas	isas	NOUN
cjfa-47443	123	5	requirements	requirement	NOUN
cjfa-47443	123	6	by	by	ADP
cjfa-47443	123	7	the	the	DET
cjfa-47443	123	8	lebanese	lebanese	ADJ
cjfa-47443	123	9	external	external	ADJ
cjfa-47443	123	10	auditors	auditor	NOUN
cjfa-47443	123	11	valid	valid	ADJ
cjfa-47443	123	12	frequency	frequency	ADJ
cjfa-47443	123	13	valid	valid	ADJ
cjfa-47443	123	14	percentage	percentage	NOUN
cjfa-47443	123	15	quality	quality	NOUN
cjfa-47443	123	16	management	management	NOUN
cjfa-47443	123	17	yes	yes	INTJ
cjfa-47443	123	18	98	98	NUM
cjfa-47443	123	19	47.3	47.3	NUM
cjfa-47443	123	20	%	%	NOUN
cjfa-47443	123	21	non	non	NOUN
cjfa-47443	123	22	109	109	NUM
cjfa-47443	123	23	52.7	52.7	NUM
cjfa-47443	123	24	%	%	NOUN
cjfa-47443	123	25	total	total	ADJ
cjfa-47443	123	26	207	207	NUM
cjfa-47443	123	27	100	100	NUM
cjfa-47443	123	28	%	%	NOUN
cjfa-47443	123	29	examination	examination	NOUN
cjfa-47443	123	30	of	of	ADP
cjfa-47443	123	31	ethical	ethical	ADJ
cjfa-47443	123	32	and	and	CCONJ
cjfa-47443	123	33	professional	professional	ADJ
cjfa-47443	123	34	conduct	conduct	NOUN
cjfa-47443	123	35	…	…	PUNCT
cjfa-47443	123	36	1919	1919	NUM
cjfa-47443	123	37	valid	valid	ADJ
cjfa-47443	123	38	frequency	frequency	NOUN
cjfa-47443	123	39	valid	valid	ADJ
cjfa-47443	123	40	percentage	percentage	NOUN
cjfa-47443	123	41	acceptance	acceptance	NOUN
cjfa-47443	123	42	and	and	CCONJ
cjfa-47443	123	43	continuance	continuance	NOUN
cjfa-47443	123	44	of	of	ADP
cjfa-47443	123	45	client	client	NOUN
cjfa-47443	123	46	relationships	relationship	NOUN
cjfa-47443	123	47	yes	yes	ADP
cjfa-47443	123	48	150	150	NUM
cjfa-47443	123	49	72.5	72.5	NUM
cjfa-47443	123	50	%	%	NOUN
cjfa-47443	123	51	non	non	NOUN
cjfa-47443	123	52	57	57	NUM
cjfa-47443	123	53	27.5	27.5	NUM
cjfa-47443	123	54	%	%	NOUN
cjfa-47443	123	55	total	total	NOUN
cjfa-47443	123	56	207	207	NUM
cjfa-47443	123	57	100	100	NUM
cjfa-47443	123	58	%	%	NOUN
cjfa-47443	123	59	professional	professional	ADJ
cjfa-47443	123	60	judgment	judgment	NOUN
cjfa-47443	124	1	yes	yes	INTJ
cjfa-47443	124	2	172	172	NUM
cjfa-47443	124	3	83.1	83.1	NUM
cjfa-47443	124	4	%	%	NOUN
cjfa-47443	124	5	no	no	DET
cjfa-47443	124	6	35	35	NUM
cjfa-47443	124	7	16.9	16.9	NUM
cjfa-47443	124	8	%	%	NOUN
cjfa-47443	124	9	total	total	NOUN
cjfa-47443	124	10	207	207	NUM
cjfa-47443	124	11	100	100	NUM
cjfa-47443	124	12	%	%	NOUN
cjfa-47443	124	13	source	source	NOUN
cjfa-47443	124	14	of	of	ADP
cjfa-47443	124	15	evidence	evidence	NOUN
cjfa-47443	124	16	yes	yes	INTJ
cjfa-47443	124	17	149	149	NUM
cjfa-47443	124	18	72.0	72.0	NUM
cjfa-47443	124	19	%	%	NOUN
cjfa-47443	124	20	no	no	DET
cjfa-47443	124	21	58	58	NUM
cjfa-47443	124	22	28.0	28.0	NUM
cjfa-47443	124	23	%	%	NOUN
cjfa-47443	124	24	total	total	NOUN
cjfa-47443	124	25	207	207	NUM
cjfa-47443	124	26	100	100	NUM
cjfa-47443	124	27	%	%	NOUN
cjfa-47443	124	28	s	s	PART
cjfa-47443	124	29	o	o	NOUN
cjfa-47443	124	30	u	u	NOUN
cjfa-47443	124	31	r	r	NOUN
cjfa-47443	124	32	c	c	NOUN
cjfa-47443	124	33	e	e	NOUN
cjfa-47443	124	34	:	:	PUNCT
cjfa-47443	124	35	prepared	prepare	VERB
cjfa-47443	124	36	by	by	ADP
cjfa-47443	124	37	the	the	DET
cjfa-47443	124	38	authors	author	NOUN
cjfa-47443	124	39	.	.	PUNCT
cjfa-47443	125	1	in	in	ADP
cjfa-47443	125	2	addition	addition	NOUN
cjfa-47443	125	3	,	,	PUNCT
cjfa-47443	125	4	isa	isa	NOUN
cjfa-47443	125	5	200	200	NUM
cjfa-47443	125	6	revised	revised	ADJ
cjfa-47443	125	7	requires	require	VERB
cjfa-47443	125	8	that	that	SCONJ
cjfa-47443	125	9	throughout	throughout	ADP
cjfa-47443	125	10	the	the	DET
cjfa-47443	125	11	planning	planning	NOUN
cjfa-47443	125	12	and	and	CCONJ
cjfa-47443	125	13	performance	performance	NOUN
cjfa-47443	125	14	of	of	ADP
cjfa-47443	125	15	engagements	engagement	NOUN
cjfa-47443	125	16	,	,	PUNCT
cjfa-47443	125	17	the	the	DET
cjfa-47443	125	18	auditor	auditor	NOUN
cjfa-47443	125	19	is	be	AUX
cjfa-47443	125	20	to	to	PART
cjfa-47443	125	21	exercise	exercise	VERB
cjfa-47443	125	22	professional	professional	ADJ
cjfa-47443	125	23	judgment	judgment	NOUN
cjfa-47443	125	24	and	and	CCONJ
cjfa-47443	125	25	skepticism	skepticism	NOUN
cjfa-47443	125	26	.	.	PUNCT
cjfa-47443	126	1	from	from	ADP
cjfa-47443	126	2	this	this	DET
cjfa-47443	126	3	perspective	perspective	NOUN
cjfa-47443	126	4	,	,	PUNCT
cjfa-47443	126	5	the	the	DET
cjfa-47443	126	6	results	result	NOUN
cjfa-47443	126	7	in	in	ADP
cjfa-47443	126	8	the	the	DET
cjfa-47443	126	9	table	table	NOUN
cjfa-47443	126	10	above	above	ADV
cjfa-47443	126	11	,	,	PUNCT
cjfa-47443	126	12	show	show	VERB
cjfa-47443	126	13	the	the	DET
cjfa-47443	126	14	percentage	percentage	NOUN
cjfa-47443	126	15	of	of	ADP
cjfa-47443	126	16	lebanese	lebanese	ADJ
cjfa-47443	126	17	external	external	ADJ
cjfa-47443	126	18	auditors	auditor	NOUN
cjfa-47443	126	19	who	who	PRON
cjfa-47443	126	20	exercise	exercise	VERB
cjfa-47443	126	21	professional	professional	ADJ
cjfa-47443	126	22	judgement	judgement	NOUN
cjfa-47443	126	23	and	and	CCONJ
cjfa-47443	126	24	skepticism	skepticism	NOUN
cjfa-47443	126	25	during	during	ADP
cjfa-47443	126	26	the	the	DET
cjfa-47443	126	27	performance	performance	NOUN
cjfa-47443	126	28	of	of	ADP
cjfa-47443	126	29	their	their	PRON
cjfa-47443	126	30	missions	mission	NOUN
cjfa-47443	126	31	.	.	PUNCT
cjfa-47443	127	1	the	the	DET
cjfa-47443	127	2	high	high	ADJ
cjfa-47443	127	3	percentage	percentage	NOUN
cjfa-47443	127	4	(	(	PUNCT
cjfa-47443	127	5	83.1	83.1	NUM
cjfa-47443	127	6	%	%	NOUN
cjfa-47443	127	7	and	and	CCONJ
cjfa-47443	127	8	72	72	NUM
cjfa-47443	127	9	%	%	NOUN
cjfa-47443	127	10	)	)	PUNCT
cjfa-47443	127	11	leaves	leave	VERB
cjfa-47443	127	12	us	we	PRON
cjfa-47443	127	13	wondering	wonder	VERB
cjfa-47443	127	14	about	about	ADP
cjfa-47443	127	15	the	the	DET
cjfa-47443	127	16	veracity	veracity	NOUN
cjfa-47443	127	17	of	of	ADP
cjfa-47443	127	18	the	the	DET
cjfa-47443	127	19	respondents	respondent	NOUN
cjfa-47443	127	20	.	.	PUNCT
cjfa-47443	128	1	moreover	moreover	ADV
cjfa-47443	128	2	,	,	PUNCT
cjfa-47443	128	3	what	what	PRON
cjfa-47443	128	4	is	be	AUX
cjfa-47443	128	5	the	the	DET
cjfa-47443	128	6	source	source	NOUN
cjfa-47443	128	7	of	of	ADP
cjfa-47443	128	8	the	the	DET
cjfa-47443	128	9	false	false	ADJ
cjfa-47443	128	10	balance	balance	NOUN
cjfa-47443	128	11	sheets	sheet	NOUN
cjfa-47443	128	12	if	if	SCONJ
cjfa-47443	128	13	almost	almost	ADV
cjfa-47443	128	14	all	all	DET
cjfa-47443	128	15	the	the	DET
cjfa-47443	128	16	auditors	auditor	NOUN
cjfa-47443	128	17	apply	apply	VERB
cjfa-47443	128	18	these	these	DET
cjfa-47443	128	19	two	two	NUM
cjfa-47443	128	20	requirements	requirement	NOUN
cjfa-47443	128	21	?	?	PUNCT
cjfa-47443	129	1	consequently	consequently	ADV
cjfa-47443	129	2	,	,	PUNCT
cjfa-47443	129	3	this	this	DET
cjfa-47443	129	4	paradox	paradox	NOUN
cjfa-47443	129	5	leads	lead	VERB
cjfa-47443	129	6	us	we	PRON
cjfa-47443	129	7	not	not	PART
cjfa-47443	129	8	to	to	PART
cjfa-47443	129	9	confirm	confirm	VERB
cjfa-47443	129	10	or	or	CCONJ
cjfa-47443	129	11	refute	refute	VERB
cjfa-47443	129	12	our	our	PRON
cjfa-47443	129	13	second	second	ADJ
cjfa-47443	129	14	hypothesis	hypothesis	NOUN
cjfa-47443	129	15	.	.	PUNCT
cjfa-47443	130	1	compliance	compliance	NOUN
cjfa-47443	130	2	with	with	ADP
cjfa-47443	130	3	independence	independence	NOUN
cjfa-47443	130	4	rulescompliance	rulescompliance	NOUN
cjfa-47443	130	5	with	with	ADP
cjfa-47443	130	6	independence	independence	NOUN
cjfa-47443	130	7	rules	rule	NOUN
cjfa-47443	130	8	according	accord	VERB
cjfa-47443	130	9	to	to	ADP
cjfa-47443	130	10	dharmasiri	dharmasiri	PROPN
cjfa-47443	130	11	et	et	PROPN
cjfa-47443	130	12	al	al	PROPN
cjfa-47443	130	13	.	.	PROPN
cjfa-47443	131	1	(	(	PUNCT
cjfa-47443	131	2	2021	2021	NUM
cjfa-47443	131	3	)	)	PUNCT
cjfa-47443	131	4	violation	violation	NOUN
cjfa-47443	131	5	of	of	ADP
cjfa-47443	131	6	the	the	DET
cjfa-47443	131	7	auditor	auditor	NOUN
cjfa-47443	131	8	independence	independence	NOUN
cjfa-47443	131	9	includes	include	VERB
cjfa-47443	131	10	offering	offer	VERB
cjfa-47443	131	11	prohibited	prohibit	VERB
cjfa-47443	131	12	services	service	NOUN
cjfa-47443	131	13	,	,	PUNCT
cjfa-47443	131	14	obtaining	obtain	VERB
cjfa-47443	131	15	a	a	DET
cjfa-47443	131	16	financial	financial	ADJ
cjfa-47443	131	17	interest	interest	NOUN
cjfa-47443	131	18	from	from	ADP
cjfa-47443	131	19	an	an	DET
cjfa-47443	131	20	audited	audit	VERB
cjfa-47443	131	21	entity	entity	NOUN
cjfa-47443	131	22	and	and	CCONJ
cjfa-47443	131	23	having	have	VERB
cjfa-47443	131	24	a	a	DET
cjfa-47443	131	25	close	close	ADJ
cjfa-47443	131	26	relationship	relationship	NOUN
cjfa-47443	131	27	with	with	ADP
cjfa-47443	131	28	the	the	DET
cjfa-47443	131	29	audit	audit	NOUN
cjfa-47443	131	30	client	client	NOUN
cjfa-47443	131	31	.	.	PUNCT
cjfa-47443	132	1	during	during	ADP
cjfa-47443	132	2	the	the	DET
cjfa-47443	132	3	performance	performance	NOUN
cjfa-47443	132	4	of	of	ADP
cjfa-47443	132	5	his	his	PRON
cjfa-47443	132	6	work	work	NOUN
cjfa-47443	132	7	,	,	PUNCT
cjfa-47443	132	8	the	the	DET
cjfa-47443	132	9	auditor	auditor	NOUN
cjfa-47443	132	10	may	may	AUX
cjfa-47443	132	11	reveal	reveal	VERB
cjfa-47443	132	12	anomalies	anomaly	NOUN
cjfa-47443	132	13	that	that	PRON
cjfa-47443	132	14	require	require	VERB
cjfa-47443	132	15	him	he	PRON
cjfa-47443	132	16	to	to	PART
cjfa-47443	132	17	certify	certify	VERB
cjfa-47443	132	18	with	with	ADP
cjfa-47443	132	19	qualifications	qualification	NOUN
cjfa-47443	132	20	and	and	CCONJ
cjfa-47443	132	21	then	then	ADV
cjfa-47443	132	22	to	to	PART
cjfa-47443	132	23	mention	mention	VERB
cjfa-47443	132	24	them	they	PRON
cjfa-47443	132	25	in	in	ADP
cjfa-47443	132	26	the	the	DET
cjfa-47443	132	27	devoted	devoted	ADJ
cjfa-47443	132	28	section	section	NOUN
cjfa-47443	132	29	,	,	PUNCT
cjfa-47443	132	30	which	which	PRON
cjfa-47443	132	31	in	in	ADP
cjfa-47443	132	32	turn	turn	NOUN
cjfa-47443	132	33	leads	lead	VERB
cjfa-47443	132	34	to	to	ADP
cjfa-47443	132	35	an	an	DET
cjfa-47443	132	36	undesirable	undesirable	ADJ
cjfa-47443	132	37	reaction	reaction	NOUN
cjfa-47443	132	38	on	on	ADP
cjfa-47443	132	39	the	the	DET
cjfa-47443	132	40	part	part	NOUN
cjfa-47443	132	41	of	of	ADP
cjfa-47443	132	42	the	the	DET
cjfa-47443	132	43	client	client	NOUN
cjfa-47443	132	44	.	.	PUNCT
cjfa-47443	133	1	the	the	DET
cjfa-47443	133	2	clients	client	NOUN
cjfa-47443	133	3	’	’	PART
cjfa-47443	133	4	negative	negative	ADJ
cjfa-47443	133	5	reactions	reaction	NOUN
cjfa-47443	133	6	to	to	ADP
cjfa-47443	133	7	the	the	DET
cjfa-47443	133	8	qualified	qualified	ADJ
cjfa-47443	133	9	opinion	opinion	NOUN
cjfa-47443	133	10	in	in	ADP
cjfa-47443	133	11	the	the	DET
cjfa-47443	133	12	report	report	NOUN
cjfa-47443	133	13	table	table	NOUN
cjfa-47443	133	14	3	3	NUM
cjfa-47443	133	15	.	.	PUNCT
cjfa-47443	133	16	compliance	compliance	NOUN
cjfa-47443	133	17	…	…	PUNCT
cjfa-47443	133	18	dalia	dalia	PROPN
cjfa-47443	133	19	abrach	abrach	PROPN
cjfa-47443	133	20	,	,	PUNCT
cjfa-47443	133	21	khalil	khalil	PROPN
cjfa-47443	133	22	feghali2020	feghali2020	PROPN
cjfa-47443	133	23	(	(	PUNCT
cjfa-47443	133	24	51.2	51.2	NUM
cjfa-47443	133	25	%	%	NOUN
cjfa-47443	133	26	)	)	PUNCT
cjfa-47443	133	27	,	,	PUNCT
cjfa-47443	133	28	as	as	SCONJ
cjfa-47443	133	29	shown	show	VERB
cjfa-47443	133	30	table	table	NOUN
cjfa-47443	133	31	4	4	NUM
cjfa-47443	133	32	,	,	PUNCT
cjfa-47443	133	33	allow	allow	VERB
cjfa-47443	133	34	us	we	PRON
cjfa-47443	133	35	to	to	PART
cjfa-47443	133	36	assume	assume	VERB
cjfa-47443	133	37	that	that	SCONJ
cjfa-47443	133	38	the	the	DET
cjfa-47443	133	39	external	external	ADJ
cjfa-47443	133	40	auditors	auditor	NOUN
cjfa-47443	133	41	tend	tend	VERB
cjfa-47443	133	42	to	to	PART
cjfa-47443	133	43	change	change	VERB
cjfa-47443	133	44	the	the	DET
cjfa-47443	133	45	content	content	NOUN
cjfa-47443	133	46	of	of	ADP
cjfa-47443	133	47	the	the	DET
cjfa-47443	133	48	report	report	NOUN
cjfa-47443	133	49	in	in	ADP
cjfa-47443	133	50	order	order	NOUN
cjfa-47443	133	51	to	to	PART
cjfa-47443	133	52	maintain	maintain	VERB
cjfa-47443	133	53	relationships	relationship	NOUN
cjfa-47443	133	54	with	with	ADP
cjfa-47443	133	55	their	their	PRON
cjfa-47443	133	56	clients	client	NOUN
cjfa-47443	133	57	(	(	PUNCT
cjfa-47443	133	58	el	el	PROPN
cjfa-47443	133	59	azhary	azhary	PROPN
cjfa-47443	133	60	&	&	CCONJ
cjfa-47443	133	61	taouab	taouab	PROPN
cjfa-47443	133	62	,	,	PUNCT
cjfa-47443	133	63	2016	2016	NUM
cjfa-47443	133	64	)	)	PUNCT
cjfa-47443	133	65	.	.	PUNCT
cjfa-47443	134	1	so	so	ADV
cjfa-47443	134	2	,	,	PUNCT
cjfa-47443	134	3	thanks	thank	NOUN
cjfa-47443	134	4	to	to	ADP
cjfa-47443	134	5	this	this	DET
cjfa-47443	134	6	trick	trick	NOUN
cjfa-47443	134	7	question	question	NOUN
cjfa-47443	134	8	we	we	PRON
cjfa-47443	134	9	were	be	AUX
cjfa-47443	134	10	able	able	ADJ
cjfa-47443	134	11	to	to	PART
cjfa-47443	134	12	see	see	VERB
cjfa-47443	134	13	the	the	DET
cjfa-47443	134	14	real	real	ADJ
cjfa-47443	134	15	dependence	dependence	NOUN
cjfa-47443	134	16	that	that	PRON
cjfa-47443	134	17	existed	exist	VERB
cjfa-47443	134	18	between	between	ADP
cjfa-47443	134	19	the	the	DET
cjfa-47443	134	20	external	external	ADJ
cjfa-47443	134	21	auditor	auditor	NOUN
cjfa-47443	134	22	and	and	CCONJ
cjfa-47443	134	23	his	his	PRON
cjfa-47443	134	24	client	client	NOUN
cjfa-47443	134	25	.	.	PUNCT
cjfa-47443	135	1	table	table	NOUN
cjfa-47443	135	2	4	4	NUM
cjfa-47443	135	3	.	.	PUNCT
cjfa-47443	136	1	the	the	DET
cjfa-47443	136	2	reactions	reaction	NOUN
cjfa-47443	136	3	of	of	ADP
cjfa-47443	136	4	clients	client	NOUN
cjfa-47443	136	5	to	to	ADP
cjfa-47443	136	6	the	the	DET
cjfa-47443	136	7	qualified	qualified	ADJ
cjfa-47443	136	8	opinion	opinion	NOUN
cjfa-47443	136	9	reaction	reaction	NOUN
cjfa-47443	136	10	to	to	ADP
cjfa-47443	136	11	the	the	DET
cjfa-47443	136	12	qualified	qualified	ADJ
cjfa-47443	136	13	opinion	opinion	NOUN
cjfa-47443	136	14	frequency	frequency	NOUN
cjfa-47443	136	15	valid	valid	ADJ
cjfa-47443	136	16	percentage	percentage	NOUN
cjfa-47443	136	17	valid	valid	ADJ
cjfa-47443	136	18	positive	positive	ADJ
cjfa-47443	136	19	101	101	NUM
cjfa-47443	136	20	48.8	48.8	NUM
cjfa-47443	136	21	%	%	NOUN
cjfa-47443	136	22	negative	negative	ADJ
cjfa-47443	136	23	106	106	NUM
cjfa-47443	136	24	51.2	51.2	NUM
cjfa-47443	136	25	%	%	NOUN
cjfa-47443	136	26	total	total	NOUN
cjfa-47443	136	27	207	207	NUM
cjfa-47443	136	28	100	100	NUM
cjfa-47443	136	29	%	%	NOUN
cjfa-47443	136	30	s	s	PART
cjfa-47443	136	31	o	o	NOUN
cjfa-47443	136	32	u	u	NOUN
cjfa-47443	136	33	r	r	NOUN
cjfa-47443	136	34	c	c	NOUN
cjfa-47443	136	35	e	e	NOUN
cjfa-47443	136	36	:	:	PUNCT
cjfa-47443	136	37	prepared	prepare	VERB
cjfa-47443	136	38	by	by	ADP
cjfa-47443	136	39	the	the	DET
cjfa-47443	136	40	authors	author	NOUN
cjfa-47443	136	41	.	.	PUNCT
cjfa-47443	137	1	the	the	DET
cjfa-47443	137	2	flexibility	flexibility	NOUN
cjfa-47443	137	3	of	of	ADP
cjfa-47443	137	4	the	the	DET
cjfa-47443	137	5	lebanese	lebanese	ADJ
cjfa-47443	137	6	external	external	ADJ
cjfa-47443	137	7	auditors	auditor	NOUN
cjfa-47443	137	8	towards	towards	ADP
cjfa-47443	137	9	client	client	NOUN
cjfa-47443	137	10	requests	request	NOUN
cjfa-47443	137	11	to	to	PART
cjfa-47443	137	12	change	change	VERB
cjfa-47443	137	13	their	their	PRON
cjfa-47443	137	14	opinions	opinion	NOUN
cjfa-47443	137	15	is	be	AUX
cjfa-47443	137	16	analyzed	analyze	VERB
cjfa-47443	137	17	by	by	ADP
cjfa-47443	137	18	a	a	DET
cjfa-47443	137	19	binomial	binomial	ADJ
cjfa-47443	137	20	test	test	NOUN
cjfa-47443	137	21	is	be	AUX
cjfa-47443	137	22	given	give	VERB
cjfa-47443	137	23	in	in	ADP
cjfa-47443	137	24	table	table	NOUN
cjfa-47443	137	25	5	5	NUM
cjfa-47443	137	26	,	,	PUNCT
cjfa-47443	137	27	where	where	SCONJ
cjfa-47443	137	28	we	we	PRON
cjfa-47443	137	29	can	can	AUX
cjfa-47443	137	30	observe	observe	VERB
cjfa-47443	137	31	at	at	ADP
cjfa-47443	137	32	the	the	DET
cjfa-47443	137	33	level	level	NOUN
cjfa-47443	137	34	of	of	ADP
cjfa-47443	137	35	change	change	NOUN
cjfa-47443	137	36	of	of	ADP
cjfa-47443	137	37	opinion	opinion	NOUN
cjfa-47443	137	38	and	and	CCONJ
cjfa-47443	137	39	recurring	recur	VERB
cjfa-47443	137	40	missions	mission	NOUN
cjfa-47443	137	41	a	a	DET
cjfa-47443	137	42	p-	p-	NOUN
cjfa-47443	137	43	 	 	SPACE
cjfa-47443	137	44	value	value	NOUN
cjfa-47443	137	45	equal	equal	ADJ
cjfa-47443	137	46	to	to	ADP
cjfa-47443	137	47	0.000	0.000	NUM
cjfa-47443	137	48	<	<	X
cjfa-47443	137	49	0.05	0.05	NUM
cjfa-47443	137	50	.	.	PUNCT
cjfa-47443	138	1	consequently	consequently	ADV
cjfa-47443	138	2	,	,	PUNCT
cjfa-47443	138	3	we	we	PRON
cjfa-47443	138	4	refuse	refuse	VERB
cjfa-47443	138	5	h0	h0	PROPN
cjfa-47443	139	1	and	and	CCONJ
cjfa-47443	139	2	we	we	PRON
cjfa-47443	139	3	accept	accept	VERB
cjfa-47443	139	4	h1	h1	PROPN
cjfa-47443	139	5	.	.	PUNCT
cjfa-47443	140	1	this	this	PRON
cjfa-47443	140	2	implies	imply	VERB
cjfa-47443	140	3	that	that	SCONJ
cjfa-47443	140	4	the	the	DET
cjfa-47443	140	5	number	number	NOUN
cjfa-47443	140	6	of	of	ADP
cjfa-47443	140	7	lebanese	lebanese	ADJ
cjfa-47443	140	8	external	external	ADJ
cjfa-47443	140	9	auditors	auditor	NOUN
cjfa-47443	140	10	who	who	PRON
cjfa-47443	140	11	have	have	AUX
cjfa-47443	140	12	n’t	not	PART
cjfa-47443	140	13	changed	change	VERB
cjfa-47443	140	14	their	their	PRON
cjfa-47443	140	15	opinion	opinion	NOUN
cjfa-47443	140	16	under	under	ADP
cjfa-47443	140	17	client	client	NOUN
cjfa-47443	140	18	pressure	pressure	NOUN
cjfa-47443	140	19	,	,	PUNCT
cjfa-47443	140	20	is	be	AUX
cjfa-47443	140	21	significantly	significantly	ADV
cjfa-47443	140	22	higher	high	ADJ
cjfa-47443	140	23	than	than	ADP
cjfa-47443	140	24	the	the	DET
cjfa-47443	140	25	number	number	NOUN
cjfa-47443	140	26	of	of	ADP
cjfa-47443	140	27	auditors	auditor	NOUN
cjfa-47443	140	28	who	who	PRON
cjfa-47443	140	29	did	do	VERB
cjfa-47443	140	30	.	.	PUNCT
cjfa-47443	141	1	on	on	ADP
cjfa-47443	141	2	the	the	DET
cjfa-47443	141	3	other	other	ADJ
cjfa-47443	141	4	hand	hand	NOUN
cjfa-47443	141	5	,	,	PUNCT
cjfa-47443	141	6	the	the	DET
cjfa-47443	141	7	result	result	NOUN
cjfa-47443	141	8	of	of	ADP
cjfa-47443	141	9	client	client	NOUN
cjfa-47443	141	10	reaction	reaction	NOUN
cjfa-47443	141	11	to	to	ADP
cjfa-47443	141	12	the	the	DET
cjfa-47443	141	13	qualified	qualified	ADJ
cjfa-47443	141	14	opinion	opinion	NOUN
cjfa-47443	141	15	showed	show	VERB
cjfa-47443	141	16	a	a	DET
cjfa-47443	141	17	p	p	ADJ
cjfa-47443	141	18	-	-	PUNCT
cjfa-47443	141	19	value	value	NOUN
cjfa-47443	141	20	equal	equal	ADJ
cjfa-47443	141	21	to	to	ADP
cjfa-47443	141	22	0.781	0.781	NUM
cjfa-47443	141	23	>	>	PUNCT
cjfa-47443	141	24	0.05	0.05	NUM
cjfa-47443	141	25	so	so	SCONJ
cjfa-47443	141	26	we	we	PRON
cjfa-47443	141	27	accept	accept	VERB
cjfa-47443	141	28	h0	h0	PROPN
cjfa-47443	141	29	;	;	PUNCT
cjfa-47443	141	30	the	the	DET
cjfa-47443	141	31	proportion	proportion	NOUN
cjfa-47443	141	32	of	of	ADP
cjfa-47443	141	33	auditors	auditor	NOUN
cjfa-47443	141	34	who	who	PRON
cjfa-47443	141	35	changed	change	VERB
cjfa-47443	141	36	their	their	PRON
cjfa-47443	141	37	opinion	opinion	NOUN
cjfa-47443	141	38	under	under	ADP
cjfa-47443	141	39	pressure	pressure	NOUN
cjfa-47443	141	40	is	be	AUX
cjfa-47443	141	41	equal	equal	ADJ
cjfa-47443	141	42	to	to	ADP
cjfa-47443	141	43	the	the	DET
cjfa-47443	141	44	proportion	proportion	NOUN
cjfa-47443	141	45	of	of	ADP
cjfa-47443	141	46	auditors	auditor	NOUN
cjfa-47443	141	47	who	who	PRON
cjfa-47443	141	48	did	do	VERB
cjfa-47443	141	49	n’t	not	PART
cjfa-47443	141	50	.	.	PUNCT
cjfa-47443	142	1	thus	thus	ADV
cjfa-47443	142	2	,	,	PUNCT
cjfa-47443	142	3	we	we	PRON
cjfa-47443	142	4	can	can	AUX
cjfa-47443	142	5	assume	assume	VERB
cjfa-47443	142	6	that	that	SCONJ
cjfa-47443	142	7	this	this	DET
cjfa-47443	142	8	result	result	NOUN
cjfa-47443	142	9	more	more	ADV
cjfa-47443	142	10	accurately	accurately	ADV
cjfa-47443	142	11	reflects	reflect	VERB
cjfa-47443	142	12	reality	reality	NOUN
cjfa-47443	142	13	:	:	PUNCT
cjfa-47443	142	14	lebanese	lebanese	ADJ
cjfa-47443	142	15	auditors	auditor	NOUN
cjfa-47443	142	16	are	be	AUX
cjfa-47443	142	17	usually	usually	ADV
cjfa-47443	142	18	subject	subject	ADJ
cjfa-47443	142	19	to	to	ADP
cjfa-47443	142	20	pressure	pressure	NOUN
cjfa-47443	142	21	from	from	ADP
cjfa-47443	142	22	their	their	PRON
cjfa-47443	142	23	clients	client	NOUN
cjfa-47443	142	24	.	.	PUNCT
cjfa-47443	143	1	examination	examination	NOUN
cjfa-47443	143	2	of	of	ADP
cjfa-47443	143	3	ethical	ethical	ADJ
cjfa-47443	143	4	and	and	CCONJ
cjfa-47443	143	5	professional	professional	ADJ
cjfa-47443	143	6	conduct	conduct	NOUN
cjfa-47443	143	7	…	…	PUNCT
cjfa-47443	143	8	2121	2121	NUM
cjfa-47443	143	9	table	table	NOUN
cjfa-47443	143	10	5	5	NUM
cjfa-47443	143	11	.	.	PUNCT
cjfa-47443	144	1	the	the	DET
cjfa-47443	144	2	flexibility	flexibility	NOUN
cjfa-47443	144	3	of	of	ADP
cjfa-47443	144	4	lebanese	lebanese	ADJ
cjfa-47443	144	5	external	external	ADJ
cjfa-47443	144	6	auditors	auditor	NOUN
cjfa-47443	144	7	category	category	NOUN
cjfa-47443	144	8	n	n	PRON
cjfa-47443	144	9	proportion	proportion	NOUN
cjfa-47443	144	10	observed	observe	VERB
cjfa-47443	144	11	proportion	proportion	NOUN
cjfa-47443	144	12	test	test	NOUN
cjfa-47443	144	13	exact	exact	ADJ
cjfa-47443	144	14	significance	significance	NOUN
cjfa-47443	144	15	(	(	PUNCT
cjfa-47443	144	16	bilateral	bilateral	ADJ
cjfa-47443	144	17	)	)	PUNCT
cjfa-47443	144	18	change	change	NOUN
cjfa-47443	144	19	of	of	ADP
cjfa-47443	144	20	opinion	opinion	NOUN
cjfa-47443	144	21	group	group	NOUN
cjfa-47443	144	22	1	1	NUM
cjfa-47443	144	23	non	non	NOUN
cjfa-47443	144	24	175	175	NUM
cjfa-47443	144	25	0.85	0.85	NUM
cjfa-47443	144	26	0.50	0.50	NUM
cjfa-47443	144	27	0.000	0.000	NUM
cjfa-47443	144	28	croup	croup	NOUN
cjfa-47443	144	29	2	2	NUM
cjfa-47443	145	1	yes	yes	NOUN
cjfa-47443	145	2	32	32	NUM
cjfa-47443	145	3	0.15	0.15	NUM
cjfa-47443	145	4	total	total	NOUN
cjfa-47443	145	5	207	207	NUM
cjfa-47443	145	6	1.00	1.00	NUM
cjfa-47443	145	7	qualified	qualified	ADJ
cjfa-47443	145	8	opinion	opinion	NOUN
cjfa-47443	145	9	group	group	NOUN
cjfa-47443	145	10	1	1	NUM
cjfa-47443	145	11	positive	positive	ADJ
cjfa-47443	145	12	101	101	NUM
cjfa-47443	145	13	0.49	0.49	NUM
cjfa-47443	145	14	0.50	0.50	NUM
cjfa-47443	145	15	0.781	0.781	NUM
cjfa-47443	145	16	group	group	NOUN
cjfa-47443	145	17	2	2	NUM
cjfa-47443	145	18	negative	negative	ADJ
cjfa-47443	145	19	106	106	NUM
cjfa-47443	145	20	0.51	0.51	NUM
cjfa-47443	145	21	total	total	NOUN
cjfa-47443	145	22	207	207	NUM
cjfa-47443	145	23	1.00	1.00	NUM
cjfa-47443	145	24	recurring	recur	VERB
cjfa-47443	145	25	missions	mission	NOUN
cjfa-47443	145	26	group	group	NOUN
cjfa-47443	145	27	1	1	NUM
cjfa-47443	145	28	non	non	NOUN
cjfa-47443	145	29	121	121	NUM
cjfa-47443	145	30	0.58	0.58	NUM
cjfa-47443	145	31	0.50	0.50	NUM
cjfa-47443	145	32	0.000	0.000	NUM
cjfa-47443	145	33	group	group	NOUN
cjfa-47443	145	34	2	2	NUM
cjfa-47443	145	35	yes	yes	NOUN
cjfa-47443	145	36	86	86	NUM
cjfa-47443	145	37	0.42	0.42	NUM
cjfa-47443	145	38	total	total	ADJ
cjfa-47443	145	39	207	207	NUM
cjfa-47443	145	40	1.00	1.00	NUM
cjfa-47443	145	41	s	s	NOUN
cjfa-47443	146	1	o	o	NOUN
cjfa-47443	146	2	u	u	NOUN
cjfa-47443	146	3	r	r	NOUN
cjfa-47443	146	4	c	c	NOUN
cjfa-47443	146	5	e	e	NOUN
cjfa-47443	146	6	:	:	PUNCT
cjfa-47443	146	7	prepared	prepare	VERB
cjfa-47443	146	8	by	by	ADP
cjfa-47443	146	9	the	the	DET
cjfa-47443	146	10	authors	author	NOUN
cjfa-47443	146	11	.	.	PUNCT
cjfa-47443	147	1	in	in	ADP
cjfa-47443	147	2	addition	addition	NOUN
cjfa-47443	147	3	,	,	PUNCT
cjfa-47443	147	4	the	the	DET
cjfa-47443	147	5	threat	threat	NOUN
cjfa-47443	147	6	of	of	ADP
cjfa-47443	147	7	pressure	pressure	NOUN
cjfa-47443	147	8	will	will	AUX
cjfa-47443	147	9	be	be	AUX
cjfa-47443	147	10	more	more	ADV
cjfa-47443	147	11	likely	likely	ADJ
cjfa-47443	147	12	in	in	ADP
cjfa-47443	147	13	the	the	DET
cjfa-47443	147	14	event	event	NOUN
cjfa-47443	147	15	of	of	ADP
cjfa-47443	147	16	ongoing	ongoing	ADJ
cjfa-47443	147	17	relationships	relationship	NOUN
cjfa-47443	147	18	with	with	ADP
cjfa-47443	147	19	the	the	DET
cjfa-47443	147	20	same	same	ADJ
cjfa-47443	147	21	clients	client	NOUN
cjfa-47443	147	22	which	which	PRON
cjfa-47443	147	23	may	may	AUX
cjfa-47443	147	24	lead	lead	VERB
cjfa-47443	147	25	to	to	ADP
cjfa-47443	147	26	the	the	DET
cjfa-47443	147	27	reduction	reduction	NOUN
cjfa-47443	147	28	of	of	ADP
cjfa-47443	147	29	audit	audit	NOUN
cjfa-47443	147	30	fees	fee	NOUN
cjfa-47443	147	31	to	to	ADP
cjfa-47443	147	32	the	the	DET
cjfa-47443	147	33	detriment	detriment	NOUN
cjfa-47443	147	34	of	of	ADP
cjfa-47443	147	35	the	the	DET
cjfa-47443	147	36	latter	latter	ADJ
cjfa-47443	147	37	’s	’s	PART
cjfa-47443	147	38	quality	quality	NOUN
cjfa-47443	147	39	(	(	PUNCT
cjfa-47443	147	40	el	el	PROPN
cjfa-47443	147	41	azhary	azhary	PROPN
cjfa-47443	147	42	&	&	CCONJ
cjfa-47443	147	43	taouab	taouab	PROPN
cjfa-47443	147	44	,	,	PUNCT
cjfa-47443	147	45	2016	2016	NUM
cjfa-47443	147	46	)	)	PUNCT
cjfa-47443	147	47	.	.	PUNCT
cjfa-47443	148	1	to	to	PART
cjfa-47443	148	2	test	test	VERB
cjfa-47443	148	3	this	this	DET
cjfa-47443	148	4	relationship	relationship	NOUN
cjfa-47443	148	5	,	,	PUNCT
cjfa-47443	148	6	we	we	PRON
cjfa-47443	148	7	used	use	VERB
cjfa-47443	148	8	a	a	DET
cjfa-47443	148	9	khi	khi	PROPN
cjfa-47443	148	10	-	-	PUNCT
cjfa-47443	148	11	deux	deux	PROPN
cjfa-47443	148	12	test	test	NOUN
cjfa-47443	148	13	presented	present	VERB
cjfa-47443	148	14	in	in	ADP
cjfa-47443	148	15	table	table	NOUN
cjfa-47443	148	16	6	6	NUM
cjfa-47443	148	17	,	,	PUNCT
cjfa-47443	148	18	which	which	PRON
cjfa-47443	148	19	shows	show	VERB
cjfa-47443	148	20	a	a	DET
cjfa-47443	148	21	strong	strong	ADJ
cjfa-47443	148	22	relationship	relationship	NOUN
cjfa-47443	148	23	between	between	ADP
cjfa-47443	148	24	recurring	recur	VERB
cjfa-47443	148	25	missions	mission	NOUN
cjfa-47443	148	26	,	,	PUNCT
cjfa-47443	148	27	pressures	pressure	NOUN
cjfa-47443	148	28	exerted	exert	VERB
cjfa-47443	148	29	and	and	CCONJ
cjfa-47443	148	30	change	change	NOUN
cjfa-47443	148	31	of	of	ADP
cjfa-47443	148	32	opinion	opinion	NOUN
cjfa-47443	148	33	(	(	PUNCT
cjfa-47443	148	34	sig	sig	NOUN
cjfa-47443	148	35	.	.	PUNCT
cjfa-47443	148	36	0.000	0.000	NUM
cjfa-47443	148	37	<	<	X
cjfa-47443	148	38	0.05	0.05	NUM
cjfa-47443	148	39	)	)	PUNCT
cjfa-47443	148	40	.	.	PUNCT
cjfa-47443	149	1	we	we	PRON
cjfa-47443	149	2	can	can	AUX
cjfa-47443	149	3	therefore	therefore	ADV
cjfa-47443	149	4	see	see	VERB
cjfa-47443	149	5	that	that	SCONJ
cjfa-47443	149	6	when	when	SCONJ
cjfa-47443	149	7	the	the	DET
cjfa-47443	149	8	client	client	NOUN
cjfa-47443	149	9	puts	put	VERB
cjfa-47443	149	10	the	the	DET
cjfa-47443	149	11	auditor	auditor	NOUN
cjfa-47443	149	12	under	under	ADP
cjfa-47443	149	13	pressure	pressure	NOUN
cjfa-47443	149	14	,	,	PUNCT
cjfa-47443	149	15	the	the	DET
cjfa-47443	149	16	latter	latter	ADJ
cjfa-47443	149	17	tends	tend	VERB
cjfa-47443	149	18	to	to	PART
cjfa-47443	149	19	change	change	VERB
cjfa-47443	149	20	his	his	PRON
cjfa-47443	149	21	opinion	opinion	NOUN
cjfa-47443	149	22	for	for	ADP
cjfa-47443	149	23	the	the	DET
cjfa-47443	149	24	benefit	benefit	NOUN
cjfa-47443	149	25	of	of	ADP
cjfa-47443	149	26	his	his	PRON
cjfa-47443	149	27	client	client	NOUN
cjfa-47443	149	28	,	,	PUNCT
cjfa-47443	149	29	especially	especially	ADV
cjfa-47443	149	30	when	when	SCONJ
cjfa-47443	149	31	the	the	DET
cjfa-47443	149	32	client	client	NOUN
cjfa-47443	149	33	’s	’s	PART
cjfa-47443	149	34	company	company	NOUN
cjfa-47443	149	35	enjoys	enjoy	VERB
cjfa-47443	149	36	a	a	DET
cjfa-47443	149	37	significant	significant	ADJ
cjfa-47443	149	38	market	market	NOUN
cjfa-47443	149	39	share	share	NOUN
cjfa-47443	149	40	(	(	PUNCT
cjfa-47443	149	41	el	el	PROPN
cjfa-47443	149	42	azhary	azhary	PROPN
cjfa-47443	149	43	&	&	CCONJ
cjfa-47443	149	44	taouab	taouab	PROPN
cjfa-47443	149	45	,	,	PUNCT
cjfa-47443	149	46	2016	2016	NUM
cjfa-47443	149	47	)	)	PUNCT
cjfa-47443	149	48	.	.	PUNCT
cjfa-47443	150	1	this	this	DET
cjfa-47443	150	2	situation	situation	NOUN
cjfa-47443	150	3	creates	create	VERB
cjfa-47443	150	4	a	a	DET
cjfa-47443	150	5	relationship	relationship	NOUN
cjfa-47443	150	6	of	of	ADP
cjfa-47443	150	7	economic	economic	ADJ
cjfa-47443	150	8	dependence	dependence	NOUN
cjfa-47443	150	9	between	between	ADP
cjfa-47443	150	10	the	the	DET
cjfa-47443	150	11	auditor	auditor	NOUN
cjfa-47443	150	12	and	and	CCONJ
cjfa-47443	150	13	this	this	DET
cjfa-47443	150	14	type	type	NOUN
cjfa-47443	150	15	of	of	ADP
cjfa-47443	150	16	client	client	NOUN
cjfa-47443	150	17	,	,	PUNCT
cjfa-47443	150	18	especially	especially	ADV
cjfa-47443	150	19	since	since	SCONJ
cjfa-47443	150	20	cooperation	cooperation	NOUN
cjfa-47443	150	21	with	with	ADP
cjfa-47443	150	22	these	these	DET
cjfa-47443	150	23	companies	company	NOUN
cjfa-47443	150	24	leads	lead	VERB
cjfa-47443	150	25	to	to	ADP
cjfa-47443	150	26	a	a	DET
cjfa-47443	150	27	good	good	ADJ
cjfa-47443	150	28	reputation	reputation	NOUN
cjfa-47443	150	29	for	for	ADP
cjfa-47443	150	30	the	the	DET
cjfa-47443	150	31	auditor	auditor	NOUN
cjfa-47443	150	32	who	who	PRON
cjfa-47443	150	33	can	can	AUX
cjfa-47443	150	34	attract	attract	VERB
cjfa-47443	150	35	new	new	ADJ
cjfa-47443	150	36	clients	client	NOUN
cjfa-47443	150	37	.	.	PUNCT
cjfa-47443	151	1	consequently	consequently	ADV
cjfa-47443	151	2	,	,	PUNCT
cjfa-47443	151	3	he	he	PRON
cjfa-47443	151	4	will	will	AUX
cjfa-47443	151	5	be	be	AUX
cjfa-47443	151	6	forced	force	VERB
cjfa-47443	151	7	to	to	PART
cjfa-47443	151	8	make	make	VERB
cjfa-47443	151	9	concessions	concession	NOUN
cjfa-47443	151	10	in	in	ADP
cjfa-47443	151	11	order	order	NOUN
cjfa-47443	151	12	to	to	PART
cjfa-47443	151	13	keep	keep	VERB
cjfa-47443	151	14	this	this	DET
cjfa-47443	151	15	client	client	NOUN
cjfa-47443	151	16	(	(	PUNCT
cjfa-47443	151	17	feghali	feghali	ADJ
cjfa-47443	151	18	,	,	PUNCT
cjfa-47443	151	19	2015	2015	NUM
cjfa-47443	151	20	)	)	PUNCT
cjfa-47443	151	21	.	.	PUNCT
cjfa-47443	152	1	this	this	DET
cjfa-47443	152	2	result	result	NOUN
cjfa-47443	152	3	is	be	AUX
cjfa-47443	152	4	consistent	consistent	ADJ
cjfa-47443	152	5	with	with	ADP
cjfa-47443	152	6	that	that	PRON
cjfa-47443	152	7	obtained	obtain	VERB
cjfa-47443	152	8	by	by	ADP
cjfa-47443	152	9	el	el	PROPN
cjfa-47443	152	10	azhary	azhary	PROPN
cjfa-47443	152	11	and	and	CCONJ
cjfa-47443	152	12	taouab	taouab	PROPN
cjfa-47443	152	13	(	(	PUNCT
cjfa-47443	152	14	2016	2016	NUM
cjfa-47443	152	15	)	)	PUNCT
cjfa-47443	152	16	,	,	PUNCT
cjfa-47443	152	17	but	but	CCONJ
cjfa-47443	152	18	it	it	PRON
cjfa-47443	152	19	contradicts	contradict	VERB
cjfa-47443	152	20	that	that	SCONJ
cjfa-47443	152	21	obtained	obtain	VERB
cjfa-47443	152	22	by	by	ADP
cjfa-47443	152	23	diallo	diallo	PROPN
cjfa-47443	152	24	and	and	CCONJ
cjfa-47443	152	25	diop	diop	PROPN
cjfa-47443	152	26	(	(	PUNCT
cjfa-47443	152	27	2020	2020	NUM
cjfa-47443	152	28	)	)	PUNCT
cjfa-47443	152	29	who	who	PRON
cjfa-47443	152	30	,	,	PUNCT
cjfa-47443	152	31	in	in	ADP
cjfa-47443	152	32	turn	turn	NOUN
cjfa-47443	152	33	,	,	PUNCT
cjfa-47443	152	34	see	see	VERB
cjfa-47443	152	35	that	that	SCONJ
cjfa-47443	152	36	recurring	recur	VERB
cjfa-47443	152	37	missions	mission	NOUN
cjfa-47443	152	38	help	help	VERB
cjfa-47443	152	39	the	the	DET
cjfa-47443	152	40	auditor	auditor	NOUN
cjfa-47443	152	41	to	to	PART
cjfa-47443	152	42	become	become	VERB
cjfa-47443	152	43	more	more	ADV
cjfa-47443	152	44	objective	objective	ADJ
cjfa-47443	152	45	in	in	ADP
cjfa-47443	152	46	his	his	PRON
cjfa-47443	152	47	report	report	NOUN
cjfa-47443	152	48	because	because	SCONJ
cjfa-47443	152	49	of	of	ADP
cjfa-47443	152	50	the	the	DET
cjfa-47443	152	51	perfect	perfect	ADJ
cjfa-47443	152	52	mastery	mastery	NOUN
cjfa-47443	152	53	of	of	ADP
cjfa-47443	152	54	the	the	DET
cjfa-47443	152	55	audited	audit	VERB
cjfa-47443	152	56	entity	entity	NOUN
cjfa-47443	152	57	,	,	PUNCT
cjfa-47443	152	58	and	and	CCONJ
cjfa-47443	152	59	thereby	thereby	ADV
cjfa-47443	152	60	he	he	PRON
cjfa-47443	152	61	can	can	AUX
cjfa-47443	152	62	become	become	VERB
cjfa-47443	152	63	more	more	ADV
cjfa-47443	152	64	independent	independent	ADJ
cjfa-47443	152	65	.	.	PUNCT
cjfa-47443	153	1	dalia	dalia	PROPN
cjfa-47443	153	2	abrach	abrach	PROPN
cjfa-47443	153	3	,	,	PUNCT
cjfa-47443	153	4	khalil	khalil	PROPN
cjfa-47443	153	5	feghali2222	feghali2222	PROPN
cjfa-47443	153	6	table	table	NOUN
cjfa-47443	153	7	6	6	NUM
cjfa-47443	153	8	.	.	PUNCT
cjfa-47443	153	9	relation	relation	NOUN
cjfa-47443	153	10	between	between	ADP
cjfa-47443	153	11	recurring	recur	VERB
cjfa-47443	153	12	missions	mission	NOUN
cjfa-47443	153	13	,	,	PUNCT
cjfa-47443	153	14	pressures	pressure	NOUN
cjfa-47443	153	15	exerted	exert	VERB
cjfa-47443	153	16	and	and	CCONJ
cjfa-47443	153	17	change	change	NOUN
cjfa-47443	153	18	of	of	ADP
cjfa-47443	153	19	opinion	opinion	NOUN
cjfa-47443	153	20	pressures	pressure	NOUN
cjfa-47443	153	21	exerted	exert	VERB
cjfa-47443	153	22	change	change	NOUN
cjfa-47443	153	23	of	of	ADP
cjfa-47443	153	24	opinion	opinion	NOUN
cjfa-47443	153	25	recurring	recur	VERB
cjfa-47443	153	26	missions	mission	NOUN
cjfa-47443	153	27	pearson	pearson	PROPN
cjfa-47443	153	28	khi	khi	PROPN
cjfa-47443	153	29	-	-	PUNCT
cjfa-47443	153	30	deux	deux	X
cjfa-47443	153	31	66.394	66.394	NUM
cjfa-47443	153	32	48.719	48.719	NUM
cjfa-47443	153	33	sig	sig	NOUN
cjfa-47443	153	34	.	.	PUNCT
cjfa-47443	154	1	0.000	0.000	NUM
cjfa-47443	154	2	0.000	0.000	NUM
cjfa-47443	154	3	cramer	cramer	PROPN
cjfa-47443	154	4	’s	’s	NOUN
cjfa-47443	154	5	v	v	NUM
cjfa-47443	154	6	0.656	0.656	NUM
cjfa-47443	154	7	0.485	0.485	NUM
cjfa-47443	154	8	n	n	PRON
cjfa-47443	154	9	207	207	NUM
cjfa-47443	154	10	207	207	NUM
cjfa-47443	154	11	s	s	PART
cjfa-47443	154	12	o	o	NOUN
cjfa-47443	154	13	u	u	NOUN
cjfa-47443	154	14	r	r	NOUN
cjfa-47443	154	15	c	c	NOUN
cjfa-47443	154	16	e	e	NOUN
cjfa-47443	154	17	:	:	PUNCT
cjfa-47443	154	18	prepared	prepare	VERB
cjfa-47443	154	19	by	by	ADP
cjfa-47443	154	20	the	the	DET
cjfa-47443	154	21	authors	author	NOUN
cjfa-47443	154	22	.	.	PUNCT
cjfa-47443	155	1	from	from	ADP
cjfa-47443	155	2	the	the	DET
cjfa-47443	155	3	above	above	NOUN
cjfa-47443	155	4	,	,	PUNCT
cjfa-47443	155	5	we	we	PRON
cjfa-47443	155	6	have	have	AUX
cjfa-47443	155	7	noted	note	VERB
cjfa-47443	155	8	some	some	DET
cjfa-47443	155	9	elements	element	NOUN
cjfa-47443	155	10	that	that	PRON
cjfa-47443	155	11	have	have	VERB
cjfa-47443	155	12	a	a	DET
cjfa-47443	155	13	remarkable	remarkable	ADJ
cjfa-47443	155	14	influence	influence	NOUN
cjfa-47443	155	15	on	on	ADP
cjfa-47443	155	16	the	the	DET
cjfa-47443	155	17	quality	quality	NOUN
cjfa-47443	155	18	of	of	ADP
cjfa-47443	155	19	the	the	DET
cjfa-47443	155	20	opinion	opinion	NOUN
cjfa-47443	155	21	issued	issue	VERB
cjfa-47443	155	22	by	by	ADP
cjfa-47443	155	23	the	the	DET
cjfa-47443	155	24	lebanese	lebanese	ADJ
cjfa-47443	155	25	auditor	auditor	NOUN
cjfa-47443	155	26	.	.	PUNCT
cjfa-47443	156	1	in	in	ADP
cjfa-47443	156	2	order	order	NOUN
cjfa-47443	156	3	to	to	PART
cjfa-47443	156	4	quantify	quantify	VERB
cjfa-47443	156	5	this	this	DET
cjfa-47443	156	6	influence	influence	NOUN
cjfa-47443	156	7	,	,	PUNCT
cjfa-47443	156	8	because	because	SCONJ
cjfa-47443	156	9	of	of	ADP
cjfa-47443	156	10	the	the	DET
cjfa-47443	156	11	binary	binary	ADJ
cjfa-47443	156	12	nature	nature	NOUN
cjfa-47443	156	13	of	of	ADP
cjfa-47443	156	14	the	the	DET
cjfa-47443	156	15	responses	response	NOUN
cjfa-47443	156	16	,	,	PUNCT
cjfa-47443	156	17	we	we	PRON
cjfa-47443	156	18	use	use	VERB
cjfa-47443	156	19	the	the	DET
cjfa-47443	156	20	logistic	logistic	ADJ
cjfa-47443	156	21	regression	regression	NOUN
cjfa-47443	156	22	test	test	NOUN
cjfa-47443	156	23	.	.	PUNCT
cjfa-47443	157	1	this	this	DET
cjfa-47443	157	2	test	test	NOUN
cjfa-47443	157	3	allows	allow	VERB
cjfa-47443	157	4	us	we	PRON
cjfa-47443	157	5	to	to	PART
cjfa-47443	157	6	determine	determine	VERB
cjfa-47443	157	7	the	the	DET
cjfa-47443	157	8	degree	degree	NOUN
cjfa-47443	157	9	of	of	ADP
cjfa-47443	157	10	dependence	dependence	NOUN
cjfa-47443	157	11	of	of	ADP
cjfa-47443	157	12	lebanese	lebanese	ADJ
cjfa-47443	157	13	auditors	auditor	NOUN
cjfa-47443	157	14	(	(	PUNCT
cjfa-47443	157	15	the	the	PRON
cjfa-47443	157	16	higher	high	ADJ
cjfa-47443	157	17	the	the	DET
cjfa-47443	157	18	value	value	NOUN
cjfa-47443	157	19	,	,	PUNCT
cjfa-47443	157	20	the	the	DET
cjfa-47443	157	21	more	more	ADV
cjfa-47443	157	22	predictive	predictive	ADJ
cjfa-47443	157	23	power	power	NOUN
cjfa-47443	157	24	the	the	DET
cjfa-47443	157	25	model	model	NOUN
cjfa-47443	157	26	has	have	VERB
cjfa-47443	157	27	)	)	PUNCT
cjfa-47443	157	28	.	.	PUNCT
cjfa-47443	158	1	in	in	ADP
cjfa-47443	158	2	our	our	PRON
cjfa-47443	158	3	case	case	NOUN
cjfa-47443	158	4	the	the	DET
cjfa-47443	158	5	coefficients	coefficient	NOUN
cjfa-47443	158	6	show	show	VERB
cjfa-47443	158	7	a	a	DET
cjfa-47443	158	8	strong	strong	ADJ
cjfa-47443	158	9	relationship	relationship	NOUN
cjfa-47443	158	10	because	because	SCONJ
cjfa-47443	158	11	of	of	ADP
cjfa-47443	158	12	the	the	DET
cjfa-47443	158	13	high	high	ADJ
cjfa-47443	158	14	proportions	proportion	NOUN
cjfa-47443	158	15	of	of	ADP
cjfa-47443	158	16	these	these	DET
cjfa-47443	158	17	two	two	NUM
cjfa-47443	158	18	coefficients	coefficient	NOUN
cjfa-47443	158	19	(	(	PUNCT
cjfa-47443	158	20	cox	cox	PROPN
cjfa-47443	158	21	0.478	0.478	NUM
cjfa-47443	158	22	and	and	CCONJ
cjfa-47443	158	23	nag	nag	VERB
cjfa-47443	158	24	0.843	0.843	NUM
cjfa-47443	158	25	)	)	PUNCT
cjfa-47443	158	26	.	.	PUNCT
cjfa-47443	159	1	the	the	DET
cjfa-47443	159	2	result	result	NOUN
cjfa-47443	159	3	of	of	ADP
cjfa-47443	159	4	the	the	DET
cjfa-47443	159	5	hosmer	hosmer	NOUN
cjfa-47443	159	6	and	and	CCONJ
cjfa-47443	159	7	lemeshow	lemeshow	PROPN
cjfa-47443	159	8	’s	’s	PART
cjfa-47443	159	9	test	test	NOUN
cjfa-47443	159	10	shows	show	VERB
cjfa-47443	159	11	a	a	DET
cjfa-47443	159	12	sig	sig	NOUN
cjfa-47443	159	13	.	.	PUNCT
cjfa-47443	160	1	equal	equal	ADJ
cjfa-47443	160	2	to	to	ADP
cjfa-47443	160	3	0.709	0.709	NUM
cjfa-47443	160	4	>	>	X
cjfa-47443	160	5	0.05	0.05	NUM
cjfa-47443	160	6	,	,	PUNCT
cjfa-47443	160	7	so	so	SCONJ
cjfa-47443	160	8	we	we	PRON
cjfa-47443	160	9	accept	accept	VERB
cjfa-47443	160	10	h0	h0	NOUN
cjfa-47443	160	11	and	and	CCONJ
cjfa-47443	160	12	consequently	consequently	ADV
cjfa-47443	160	13	the	the	DET
cjfa-47443	160	14	distance	distance	NOUN
cjfa-47443	160	15	between	between	ADP
cjfa-47443	160	16	the	the	DET
cjfa-47443	160	17	observed	observed	ADJ
cjfa-47443	160	18	variables	variable	NOUN
cjfa-47443	160	19	and	and	CCONJ
cjfa-47443	160	20	the	the	DET
cjfa-47443	160	21	predicted	predict	VERB
cjfa-47443	160	22	variables	variable	NOUN
cjfa-47443	160	23	is	be	AUX
cjfa-47443	160	24	small	small	ADJ
cjfa-47443	160	25	.	.	PUNCT
cjfa-47443	161	1	this	this	PRON
cjfa-47443	161	2	means	mean	VERB
cjfa-47443	161	3	that	that	SCONJ
cjfa-47443	161	4	the	the	DET
cjfa-47443	161	5	results	result	NOUN
cjfa-47443	161	6	reflect	reflect	VERB
cjfa-47443	161	7	the	the	DET
cjfa-47443	161	8	reality	reality	NOUN
cjfa-47443	161	9	of	of	ADP
cjfa-47443	161	10	the	the	DET
cjfa-47443	161	11	lebanese	lebanese	ADJ
cjfa-47443	161	12	context	context	NOUN
cjfa-47443	161	13	.	.	PUNCT
cjfa-47443	162	1	the	the	DET
cjfa-47443	162	2	second	second	ADJ
cjfa-47443	162	3	step	step	NOUN
cjfa-47443	162	4	is	be	AUX
cjfa-47443	162	5	to	to	PART
cjfa-47443	162	6	subject	subject	VERB
cjfa-47443	162	7	all	all	DET
cjfa-47443	162	8	the	the	DET
cjfa-47443	162	9	variables	variable	NOUN
cjfa-47443	162	10	to	to	ADP
cjfa-47443	162	11	the	the	DET
cjfa-47443	162	12	logistic	logistic	ADJ
cjfa-47443	162	13	regression	regression	NOUN
cjfa-47443	162	14	test	test	NOUN
cjfa-47443	162	15	,	,	PUNCT
cjfa-47443	162	16	whose	whose	DET
cjfa-47443	162	17	result	result	NOUN
cjfa-47443	162	18	,	,	PUNCT
cjfa-47443	162	19	presented	present	VERB
cjfa-47443	162	20	in	in	ADP
cjfa-47443	162	21	table	table	NOUN
cjfa-47443	162	22	7	7	NUM
cjfa-47443	162	23	,	,	PUNCT
cjfa-47443	162	24	shows	show	VERB
cjfa-47443	162	25	the	the	DET
cjfa-47443	162	26	ones	one	NOUN
cjfa-47443	162	27	that	that	PRON
cjfa-47443	162	28	have	have	VERB
cjfa-47443	162	29	the	the	DET
cjfa-47443	162	30	most	most	ADJ
cjfa-47443	162	31	influence	influence	NOUN
cjfa-47443	162	32	on	on	ADP
cjfa-47443	162	33	the	the	DET
cjfa-47443	162	34	dependence	dependence	NOUN
cjfa-47443	162	35	of	of	ADP
cjfa-47443	162	36	the	the	DET
cjfa-47443	162	37	lebanese	lebanese	ADJ
cjfa-47443	162	38	external	external	ADJ
cjfa-47443	162	39	auditors	auditor	NOUN
cjfa-47443	162	40	;	;	PUNCT
cjfa-47443	162	41	we	we	PRON
cjfa-47443	162	42	can	can	AUX
cjfa-47443	162	43	notice	notice	VERB
cjfa-47443	162	44	that	that	SCONJ
cjfa-47443	162	45	,	,	PUNCT
cjfa-47443	162	46	given	give	VERB
cjfa-47443	162	47	their	their	PRON
cjfa-47443	162	48	high	high	ADJ
cjfa-47443	162	49	cost	cost	NOUN
cjfa-47443	162	50	,	,	PUNCT
cjfa-47443	162	51	the	the	DET
cjfa-47443	162	52	reduced	reduce	VERB
cjfa-47443	162	53	turnover	turnover	NOUN
cjfa-47443	162	54	sometimes	sometimes	ADV
cjfa-47443	162	55	causes	cause	VERB
cjfa-47443	162	56	several	several	ADJ
cjfa-47443	162	57	external	external	ADJ
cjfa-47443	162	58	auditors	auditor	NOUN
cjfa-47443	162	59	to	to	PART
cjfa-47443	162	60	neglect	neglect	VERB
cjfa-47443	162	61	the	the	DET
cjfa-47443	162	62	application	application	NOUN
cjfa-47443	162	63	of	of	ADP
cjfa-47443	162	64	certain	certain	ADJ
cjfa-47443	162	65	principles	principle	NOUN
cjfa-47443	162	66	.	.	PUNCT
cjfa-47443	163	1	indeed	indeed	ADV
cjfa-47443	163	2	,	,	PUNCT
cjfa-47443	163	3	the	the	DET
cjfa-47443	163	4	limited	limited	ADJ
cjfa-47443	163	5	number	number	NOUN
cjfa-47443	163	6	of	of	ADP
cjfa-47443	163	7	clients	client	NOUN
cjfa-47443	163	8	often	often	ADV
cjfa-47443	163	9	affects	affect	VERB
cjfa-47443	163	10	the	the	DET
cjfa-47443	163	11	independence	independence	NOUN
cjfa-47443	163	12	of	of	ADP
cjfa-47443	163	13	the	the	DET
cjfa-47443	163	14	lebanese	lebanese	ADJ
cjfa-47443	163	15	external	external	ADJ
cjfa-47443	163	16	auditor	auditor	NOUN
cjfa-47443	163	17	.	.	PUNCT
cjfa-47443	164	1	this	this	DET
cjfa-47443	164	2	situation	situation	NOUN
cjfa-47443	164	3	leads	lead	VERB
cjfa-47443	164	4	to	to	ADP
cjfa-47443	164	5	the	the	DET
cjfa-47443	164	6	resolution	resolution	NOUN
cjfa-47443	164	7	of	of	ADP
cjfa-47443	164	8	conflicts	conflict	NOUN
cjfa-47443	164	9	in	in	ADP
cjfa-47443	164	10	favor	favor	NOUN
cjfa-47443	164	11	of	of	ADP
cjfa-47443	164	12	the	the	DET
cjfa-47443	164	13	audited	audit	VERB
cjfa-47443	164	14	entity	entity	NOUN
cjfa-47443	164	15	(	(	PUNCT
cjfa-47443	164	16	el	el	PROPN
cjfa-47443	164	17	azhary	azhary	PROPN
cjfa-47443	164	18	&	&	CCONJ
cjfa-47443	164	19	taouab	taouab	PROPN
cjfa-47443	164	20	,	,	PUNCT
cjfa-47443	164	21	2016	2016	NUM
cjfa-47443	164	22	)	)	PUNCT
cjfa-47443	164	23	.	.	PUNCT
cjfa-47443	165	1	this	this	DET
cjfa-47443	165	2	dependence	dependence	NOUN
cjfa-47443	165	3	is	be	AUX
cjfa-47443	165	4	reinforced	reinforce	VERB
cjfa-47443	165	5	by	by	ADP
cjfa-47443	165	6	the	the	DET
cjfa-47443	165	7	insufficiency	insufficiency	NOUN
cjfa-47443	165	8	or	or	CCONJ
cjfa-47443	165	9	absence	absence	NOUN
cjfa-47443	165	10	of	of	ADP
cjfa-47443	165	11	control	control	NOUN
cjfa-47443	165	12	over	over	ADP
cjfa-47443	165	13	the	the	DET
cjfa-47443	165	14	proper	proper	ADJ
cjfa-47443	165	15	application	application	NOUN
cjfa-47443	165	16	of	of	ADP
cjfa-47443	165	17	the	the	DET
cjfa-47443	165	18	code	code	NOUN
cjfa-47443	165	19	of	of	ADP
cjfa-47443	165	20	professional	professional	ADJ
cjfa-47443	165	21	conduct	conduct	NOUN
cjfa-47443	165	22	.	.	PUNCT
cjfa-47443	166	1	therefore	therefore	ADV
cjfa-47443	166	2	,	,	PUNCT
cjfa-47443	166	3	the	the	DET
cjfa-47443	166	4	existence	existence	NOUN
cjfa-47443	166	5	of	of	ADP
cjfa-47443	166	6	rigid	rigid	ADJ
cjfa-47443	166	7	sanctions	sanction	NOUN
cjfa-47443	166	8	makes	make	VERB
cjfa-47443	166	9	it	it	PRON
cjfa-47443	166	10	possible	possible	ADJ
cjfa-47443	166	11	to	to	PART
cjfa-47443	166	12	curb	curb	VERB
cjfa-47443	166	13	any	any	DET
cjfa-47443	166	14	violation	violation	NOUN
cjfa-47443	166	15	of	of	ADP
cjfa-47443	166	16	the	the	DET
cjfa-47443	166	17	requirements	requirement	NOUN
cjfa-47443	166	18	of	of	ADP
cjfa-47443	166	19	the	the	DET
cjfa-47443	166	20	code	code	NOUN
cjfa-47443	166	21	cited	cite	VERB
cjfa-47443	166	22	,	,	PUNCT
cjfa-47443	166	23	and	and	CCONJ
cjfa-47443	166	24	thus	thus	ADV
cjfa-47443	166	25	contributes	contribute	VERB
cjfa-47443	166	26	to	to	ADP
cjfa-47443	166	27	the	the	DET
cjfa-47443	166	28	development	development	NOUN
cjfa-47443	166	29	of	of	ADP
cjfa-47443	166	30	ethical	ethical	ADJ
cjfa-47443	166	31	behavior	behavior	NOUN
cjfa-47443	166	32	(	(	PUNCT
cjfa-47443	166	33	prat	prat	NOUN
cjfa-47443	166	34	dit	dit	PROPN
cjfa-47443	166	35	hauret	hauret	PROPN
cjfa-47443	166	36	,	,	PUNCT
cjfa-47443	166	37	2003b	2003b	NUM
cjfa-47443	166	38	;	;	PUNCT
cjfa-47443	166	39	el	el	PROPN
cjfa-47443	166	40	azhary	azhary	PROPN
cjfa-47443	166	41	&	&	CCONJ
cjfa-47443	166	42	taouab	taouab	PROPN
cjfa-47443	166	43	,	,	PUNCT
cjfa-47443	166	44	2016	2016	NUM
cjfa-47443	166	45	;	;	PUNCT
cjfa-47443	166	46	dharmasiri	dharmasiri	PROPN
cjfa-47443	166	47	et	et	PROPN
cjfa-47443	166	48	al	al	PROPN
cjfa-47443	166	49	.	.	PROPN
cjfa-47443	166	50	,	,	PUNCT
cjfa-47443	166	51	2021	2021	NUM
cjfa-47443	166	52	)	)	PUNCT
cjfa-47443	166	53	.	.	PUNCT
cjfa-47443	167	1	examination	examination	NOUN
cjfa-47443	167	2	of	of	ADP
cjfa-47443	167	3	ethical	ethical	ADJ
cjfa-47443	167	4	and	and	CCONJ
cjfa-47443	167	5	professional	professional	ADJ
cjfa-47443	167	6	conduct	conduct	NOUN
cjfa-47443	167	7	…	…	PUNCT
cjfa-47443	167	8	2323	2323	NUM
cjfa-47443	167	9	table	table	NOUN
cjfa-47443	167	10	7	7	NUM
cjfa-47443	167	11	.	.	PUNCT
cjfa-47443	167	12	logistic	logistic	ADJ
cjfa-47443	167	13	regression	regression	NOUN
cjfa-47443	167	14	concerning	concern	VERB
cjfa-47443	167	15	the	the	DET
cjfa-47443	167	16	independence	independence	NOUN
cjfa-47443	167	17	of	of	ADP
cjfa-47443	167	18	lebanese	lebanese	ADJ
cjfa-47443	167	19	auditors	auditor	NOUN
cjfa-47443	167	20	variables	variable	NOUN
cjfa-47443	167	21	in	in	ADP
cjfa-47443	167	22	the	the	DET
cjfa-47443	167	23	equation2	equation2	PROPN
cjfa-47443	167	24	b	b	PROPN
cjfa-47443	167	25	wald	wald	PROPN
cjfa-47443	167	26	sig	sig	PROPN
cjfa-47443	167	27	.	.	PUNCT
cjfa-47443	168	1	exp	exp	NOUN
cjfa-47443	168	2	(	(	PUNCT
cjfa-47443	168	3	b	b	NOUN
cjfa-47443	168	4	)	)	PUNCT
cjfa-47443	168	5	confidence	confidence	NOUN
cjfa-47443	168	6	interval	interval	NOUN
cjfa-47443	168	7	inferior	inferior	ADJ
cjfa-47443	168	8	superior	superior	ADJ
cjfa-47443	168	9	recurring	recur	VERB
cjfa-47443	168	10	missions	mission	NOUN
cjfa-47443	168	11	0.764	0.764	NUM
cjfa-47443	168	12	1.492	1.492	NUM
cjfa-47443	168	13	0.609	0.609	NUM
cjfa-47443	168	14	2.147	2.147	NUM
cjfa-47443	168	15	0.115	0.115	NUM
cjfa-47443	168	16	3.998	3.998	NUM
cjfa-47443	168	17	pressures	pressure	NOUN
cjfa-47443	168	18	exerted	exert	VERB
cjfa-47443	168	19	25.453	25.453	NUM
cjfa-47443	168	20	36.701	36.701	NUM
cjfa-47443	168	21	0.993	0.993	NUM
cjfa-47443	168	22	69.188	69.188	NUM
cjfa-47443	168	23	.000	.000	NUM
cjfa-47443	168	24	sanction	sanction	NOUN
cjfa-47443	168	25	6.848	6.848	NUM
cjfa-47443	168	26	1.805	1.805	NUM
cjfa-47443	168	27	0.000	0.000	NUM
cjfa-47443	168	28	18.615	18.615	NUM
cjfa-47443	168	29	27.373	27.373	NUM
cjfa-47443	168	30	93.67	93.67	NUM
cjfa-47443	168	31	turnover	turnover	NOUN
cjfa-47443	168	32	3.161	3.161	NUM
cjfa-47443	168	33	0.906	0.906	NUM
cjfa-47443	168	34	0.000	0.000	NUM
cjfa-47443	168	35	23.600	23.600	NUM
cjfa-47443	168	36	3.994	3.994	NUM
cjfa-47443	168	37	68.394	68.394	NUM
cjfa-47443	168	38	constant	constant	ADJ
cjfa-47443	168	39	4.383	4.383	NUM
cjfa-47443	168	40	26.451	26.451	NUM
cjfa-47443	168	41	0.000	0.000	NUM
cjfa-47443	168	42	80.064	80.064	NUM
cjfa-47443	168	43	s	s	NOUN
cjfa-47443	168	44	o	o	X
cjfa-47443	168	45	u	u	NOUN
cjfa-47443	168	46	r	r	NOUN
cjfa-47443	168	47	c	c	NOUN
cjfa-47443	168	48	e	e	NOUN
cjfa-47443	168	49	:	:	PUNCT
cjfa-47443	168	50	prepared	prepare	VERB
cjfa-47443	168	51	by	by	ADP
cjfa-47443	168	52	the	the	DET
cjfa-47443	168	53	authors	author	NOUN
cjfa-47443	168	54	.	.	PUNCT
cjfa-47443	169	1	finally	finally	ADV
cjfa-47443	169	2	,	,	PUNCT
cjfa-47443	169	3	we	we	PRON
cjfa-47443	169	4	can	can	AUX
cjfa-47443	169	5	confirm	confirm	VERB
cjfa-47443	169	6	our	our	PRON
cjfa-47443	169	7	third	third	ADJ
cjfa-47443	169	8	hypothesis	hypothesis	NOUN
cjfa-47443	169	9	.	.	PUNCT
cjfa-47443	170	1	in	in	ADP
cjfa-47443	170	2	this	this	DET
cjfa-47443	170	3	sense	sense	NOUN
cjfa-47443	170	4	,	,	PUNCT
cjfa-47443	170	5	we	we	PRON
cjfa-47443	170	6	find	find	VERB
cjfa-47443	170	7	that	that	SCONJ
cjfa-47443	170	8	the	the	DET
cjfa-47443	170	9	immediate	immediate	ADJ
cjfa-47443	170	10	intervention	intervention	NOUN
cjfa-47443	170	11	of	of	ADP
cjfa-47443	170	12	the	the	DET
cjfa-47443	170	13	lacpa	lacpa	NOUN
cjfa-47443	170	14	is	be	AUX
cjfa-47443	170	15	essential	essential	ADJ
cjfa-47443	170	16	for	for	ADP
cjfa-47443	170	17	limiting	limit	VERB
cjfa-47443	170	18	any	any	DET
cjfa-47443	170	19	unethical	unethical	ADJ
cjfa-47443	170	20	behavior	behavior	NOUN
cjfa-47443	170	21	,	,	PUNCT
cjfa-47443	170	22	while	while	SCONJ
cjfa-47443	170	23	imposing	impose	VERB
cjfa-47443	170	24	,	,	PUNCT
cjfa-47443	170	25	for	for	ADP
cjfa-47443	170	26	example	example	NOUN
cjfa-47443	170	27	,	,	PUNCT
cjfa-47443	170	28	a	a	DET
cjfa-47443	170	29	list	list	NOUN
cjfa-47443	170	30	of	of	ADP
cjfa-47443	170	31	fees	fee	NOUN
cjfa-47443	170	32	that	that	PRON
cjfa-47443	170	33	will	will	AUX
cjfa-47443	170	34	be	be	AUX
cjfa-47443	170	35	applied	apply	VERB
cjfa-47443	170	36	at	at	ADP
cjfa-47443	170	37	the	the	DET
cjfa-47443	170	38	level	level	NOUN
cjfa-47443	170	39	of	of	ADP
cjfa-47443	170	40	lebanon	lebanon	PROPN
cjfa-47443	170	41	and	and	CCONJ
cjfa-47443	170	42	harsher	harsh	ADJ
cjfa-47443	170	43	sanctions	sanction	NOUN
cjfa-47443	170	44	(	(	PUNCT
cjfa-47443	170	45	dharmasiri	dharmasiri	PROPN
cjfa-47443	170	46	et	et	PROPN
cjfa-47443	170	47	al	al	PROPN
cjfa-47443	170	48	.	.	PROPN
cjfa-47443	170	49	,	,	PUNCT
cjfa-47443	170	50	2021	2021	NUM
cjfa-47443	170	51	)	)	PUNCT
cjfa-47443	170	52	.	.	PUNCT
cjfa-47443	171	1	comparison	comparison	NOUN
cjfa-47443	171	2	with	with	ADP
cjfa-47443	171	3	other	other	ADJ
cjfa-47443	171	4	studies	study	NOUN
cjfa-47443	171	5	in	in	ADP
cjfa-47443	171	6	the	the	DET
cjfa-47443	171	7	arab	arab	ADJ
cjfa-47443	171	8	countriescomparison	countriescomparison	NOUN
cjfa-47443	171	9	with	with	ADP
cjfa-47443	171	10	other	other	ADJ
cjfa-47443	171	11	studies	study	NOUN
cjfa-47443	171	12	in	in	ADP
cjfa-47443	171	13	the	the	DET
cjfa-47443	171	14	arab	arab	ADJ
cjfa-47443	171	15	countries	country	NOUN
cjfa-47443	171	16	to	to	ADP
cjfa-47443	171	17	the	the	DET
cjfa-47443	171	18	best	good	ADJ
cjfa-47443	171	19	of	of	ADP
cjfa-47443	171	20	our	our	PRON
cjfa-47443	171	21	knowledge	knowledge	NOUN
cjfa-47443	171	22	,	,	PUNCT
cjfa-47443	171	23	our	our	PRON
cjfa-47443	171	24	paper	paper	NOUN
cjfa-47443	171	25	is	be	AUX
cjfa-47443	171	26	the	the	DET
cjfa-47443	171	27	first	first	ADJ
cjfa-47443	171	28	one	one	NUM
cjfa-47443	171	29	to	to	PART
cjfa-47443	171	30	study	study	VERB
cjfa-47443	171	31	ethics	ethic	NOUN
cjfa-47443	171	32	and	and	CCONJ
cjfa-47443	171	33	professional	professional	ADJ
cjfa-47443	171	34	conduct	conduct	NOUN
cjfa-47443	171	35	of	of	ADP
cjfa-47443	171	36	lebanese	lebanese	ADJ
cjfa-47443	171	37	external	external	ADJ
cjfa-47443	171	38	auditors	auditor	NOUN
cjfa-47443	171	39	.	.	PUNCT
cjfa-47443	172	1	we	we	PRON
cjfa-47443	172	2	also	also	ADV
cjfa-47443	172	3	found	find	VERB
cjfa-47443	172	4	only	only	ADV
cjfa-47443	172	5	a	a	DET
cjfa-47443	172	6	few	few	ADJ
cjfa-47443	172	7	papers	paper	NOUN
cjfa-47443	172	8	that	that	PRON
cjfa-47443	172	9	examine	examine	VERB
cjfa-47443	172	10	this	this	DET
cjfa-47443	172	11	issue	issue	NOUN
cjfa-47443	172	12	in	in	ADP
cjfa-47443	172	13	the	the	DET
cjfa-47443	172	14	arab	arab	ADJ
cjfa-47443	172	15	countries	country	NOUN
cjfa-47443	172	16	.	.	PUNCT
cjfa-47443	173	1	our	our	PRON
cjfa-47443	173	2	results	result	NOUN
cjfa-47443	173	3	did	do	AUX
cjfa-47443	173	4	n’t	not	PART
cjfa-47443	173	5	agree	agree	VERB
cjfa-47443	173	6	with	with	ADP
cjfa-47443	173	7	those	those	PRON
cjfa-47443	173	8	obtained	obtain	VERB
cjfa-47443	173	9	in	in	ADP
cjfa-47443	173	10	yemen	yemen	PROPN
cjfa-47443	173	11	and	and	CCONJ
cjfa-47443	173	12	egypt	egypt	PROPN
cjfa-47443	173	13	.	.	PUNCT
cjfa-47443	174	1	first	first	ADV
cjfa-47443	174	2	,	,	PUNCT
cjfa-47443	174	3	alaidaros	alaidaro	NOUN
cjfa-47443	174	4	,	,	PUNCT
cjfa-47443	174	5	abdul	abdul	PROPN
cjfa-47443	174	6	ghani	ghani	PROPN
cjfa-47443	174	7	and	and	CCONJ
cjfa-47443	174	8	idris	idris	PROPN
cjfa-47443	174	9	(	(	PUNCT
cjfa-47443	174	10	2014	2014	NUM
cjfa-47443	174	11	)	)	PUNCT
cjfa-47443	174	12	showed	show	VERB
cjfa-47443	174	13	that	that	SCONJ
cjfa-47443	174	14	yemeni	yemeni	ADJ
cjfa-47443	174	15	external	external	ADJ
cjfa-47443	174	16	auditors	auditor	NOUN
cjfa-47443	174	17	do	do	AUX
cjfa-47443	174	18	practice	practice	VERB
cjfa-47443	174	19	good	good	ADJ
cjfa-47443	174	20	moral	moral	ADJ
cjfa-47443	174	21	conduct	conduct	NOUN
cjfa-47443	174	22	that	that	PRON
cjfa-47443	174	23	is	be	AUX
cjfa-47443	174	24	n’t	not	PART
cjfa-47443	174	25	based	base	VERB
cjfa-47443	174	26	on	on	ADP
cjfa-47443	174	27	self	self	NOUN
cjfa-47443	174	28	-	-	PUNCT
cjfa-47443	174	29	interest	interest	NOUN
cjfa-47443	174	30	or	or	CCONJ
cjfa-47443	174	31	family	family	NOUN
cjfa-47443	174	32	or	or	CCONJ
cjfa-47443	174	33	group	group	NOUN
cjfa-47443	174	34	influence	influence	NOUN
cjfa-47443	174	35	.	.	PUNCT
cjfa-47443	175	1	in	in	ADP
cjfa-47443	175	2	addition	addition	NOUN
cjfa-47443	175	3	,	,	PUNCT
cjfa-47443	175	4	a	a	DET
cjfa-47443	175	5	study	study	NOUN
cjfa-47443	175	6	done	do	VERB
cjfa-47443	175	7	in	in	ADP
cjfa-47443	175	8	2019	2019	NUM
cjfa-47443	175	9	showed	show	VERB
cjfa-47443	175	10	that	that	SCONJ
cjfa-47443	175	11	egyptian	egyptian	ADJ
cjfa-47443	175	12	external	external	ADJ
cjfa-47443	175	13	auditors	auditor	NOUN
cjfa-47443	175	14	belonging	belong	VERB
cjfa-47443	175	15	to	to	ADP
cjfa-47443	175	16	large	large	ADJ
cjfa-47443	175	17	and	and	CCONJ
cjfa-47443	175	18	medium	medium	ADJ
cjfa-47443	175	19	audit	audit	NOUN
cjfa-47443	175	20	firms	firm	NOUN
cjfa-47443	175	21	are	be	AUX
cjfa-47443	175	22	ranked	rank	VERB
cjfa-47443	175	23	at	at	ADP
cjfa-47443	175	24	the	the	DET
cjfa-47443	175	25	conventional	conventional	ADJ
cjfa-47443	175	26	level	level	NOUN
cjfa-47443	175	27	,	,	PUNCT
cjfa-47443	175	28	while	while	SCONJ
cjfa-47443	175	29	those	those	PRON
cjfa-47443	175	30	belonging	belong	VERB
cjfa-47443	175	31	to	to	ADP
cjfa-47443	175	32	small	small	ADJ
cjfa-47443	175	33	audit	audit	NOUN
cjfa-47443	175	34	firms	firm	NOUN
cjfa-47443	175	35	and	and	CCONJ
cjfa-47443	175	36	the	the	DET
cjfa-47443	175	37	central	central	ADJ
cjfa-47443	175	38	auditing	auditing	NOUN
cjfa-47443	175	39	organization	organization	NOUN
cjfa-47443	175	40	(	(	PUNCT
cjfa-47443	175	41	cao	cao	PROPN
cjfa-47443	175	42	)	)	PUNCT
cjfa-47443	175	43	display	display	VERB
cjfa-47443	175	44	a	a	DET
cjfa-47443	175	45	high	high	ADJ
cjfa-47443	175	46	level	level	NOUN
cjfa-47443	175	47	of	of	ADP
cjfa-47443	175	48	ethical	ethical	ADJ
cjfa-47443	175	49	reasoning	reasoning	NOUN
cjfa-47443	175	50	,	,	PUNCT
cjfa-47443	175	51	and	and	CCONJ
cjfa-47443	175	52	that	that	SCONJ
cjfa-47443	175	53	their	their	PRON
cjfa-47443	175	54	behavior	behavior	NOUN
cjfa-47443	175	55	is	be	AUX
cjfa-47443	175	56	guided	guide	VERB
cjfa-47443	175	57	by	by	ADP
cjfa-47443	175	58	justice	justice	NOUN
cjfa-47443	175	59	,	,	PUNCT
cjfa-47443	175	60	rights	right	NOUN
cjfa-47443	175	61	,	,	PUNCT
cjfa-47443	175	62	and	and	CCONJ
cjfa-47443	175	63	honesty	honesty	NOUN
cjfa-47443	175	64	.	.	PUNCT
cjfa-47443	176	1	these	these	DET
cjfa-47443	176	2	results	result	NOUN
cjfa-47443	176	3	can	can	AUX
cjfa-47443	176	4	be	be	AUX
cjfa-47443	176	5	explained	explain	VERB
cjfa-47443	176	6	as	as	ADP
cjfa-47443	176	7	stemming	stem	VERB
cjfa-47443	176	8	from	from	ADP
cjfa-47443	176	9	the	the	DET
cjfa-47443	176	10	fact	fact	NOUN
cjfa-47443	176	11	that	that	SCONJ
cjfa-47443	176	12	the	the	DET
cjfa-47443	176	13	origin	origin	NOUN
cjfa-47443	176	14	of	of	ADP
cjfa-47443	176	15	its	its	PRON
cjfa-47443	176	16	missions	mission	NOUN
cjfa-47443	176	17	is	be	AUX
cjfa-47443	176	18	based	base	VERB
cjfa-47443	176	19	on	on	ADP
cjfa-47443	176	20	the	the	DET
cjfa-47443	176	21	control	control	NOUN
cjfa-47443	176	22	of	of	ADP
cjfa-47443	176	23	public	public	ADJ
cjfa-47443	176	24	entities	entity	NOUN
cjfa-47443	176	25	,	,	PUNCT
cjfa-47443	176	26	which	which	PRON
cjfa-47443	176	27	means	mean	VERB
cjfa-47443	176	28	they	they	PRON
cjfa-47443	176	29	are	be	AUX
cjfa-47443	176	30	not	not	PART
cjfa-47443	176	31	subject	subject	ADJ
cjfa-47443	176	32	to	to	ADP
cjfa-47443	176	33	client	client	NOUN
cjfa-47443	176	34	pressure	pressure	NOUN
cjfa-47443	176	35	(	(	PUNCT
cjfa-47443	176	36	abdel2	abdel2	PROPN
cjfa-47443	176	37	 	 	SPACE
cjfa-47443	176	38	the	the	DET
cjfa-47443	176	39	variables	variable	NOUN
cjfa-47443	176	40	in	in	ADP
cjfa-47443	176	41	the	the	DET
cjfa-47443	176	42	equation	equation	NOUN
cjfa-47443	176	43	are	be	AUX
cjfa-47443	176	44	the	the	DET
cjfa-47443	176	45	variables	variable	NOUN
cjfa-47443	176	46	that	that	PRON
cjfa-47443	176	47	have	have	VERB
cjfa-47443	176	48	more	more	ADJ
cjfa-47443	176	49	influence	influence	NOUN
cjfa-47443	176	50	in	in	ADP
cjfa-47443	176	51	the	the	DET
cjfa-47443	176	52	model	model	NOUN
cjfa-47443	176	53	.	.	PUNCT
cjfa-47443	177	1	dalia	dalia	PROPN
cjfa-47443	177	2	abrach	abrach	PROPN
cjfa-47443	177	3	,	,	PUNCT
cjfa-47443	177	4	khalil	khalil	PROPN
cjfa-47443	177	5	feghali2424	feghali2424	PROPN
cjfa-47443	177	6	hak	hak	PROPN
cjfa-47443	177	7	et	et	PROPN
cjfa-47443	177	8	al	al	PROPN
cjfa-47443	177	9	.	.	PROPN
cjfa-47443	177	10	,	,	PUNCT
cjfa-47443	177	11	2019	2019	NUM
cjfa-47443	177	12	)	)	PUNCT
cjfa-47443	177	13	.	.	PUNCT
cjfa-47443	178	1	but	but	CCONJ
cjfa-47443	178	2	this	this	PRON
cjfa-47443	178	3	is	be	AUX
cjfa-47443	178	4	not	not	PART
cjfa-47443	178	5	the	the	DET
cjfa-47443	178	6	case	case	NOUN
cjfa-47443	178	7	in	in	ADP
cjfa-47443	178	8	saudi	saudi	PROPN
cjfa-47443	178	9	arabia	arabia	PROPN
cjfa-47443	178	10	where	where	SCONJ
cjfa-47443	178	11	there	there	PRON
cjfa-47443	178	12	is	be	VERB
cjfa-47443	178	13	a	a	DET
cjfa-47443	178	14	failure	failure	NOUN
cjfa-47443	178	15	in	in	ADP
cjfa-47443	178	16	auditing	auditing	NOUN
cjfa-47443	178	17	activities	activity	NOUN
cjfa-47443	178	18	,	,	PUNCT
cjfa-47443	178	19	despite	despite	SCONJ
cjfa-47443	178	20	the	the	DET
cjfa-47443	178	21	big	big	ADJ
cjfa-47443	178	22	four	four	NUM
cjfa-47443	178	23	auditing	auditing	NOUN
cjfa-47443	178	24	firms	firm	NOUN
cjfa-47443	178	25	holding	hold	VERB
cjfa-47443	178	26	around	around	ADP
cjfa-47443	178	27	80	80	NUM
cjfa-47443	178	28	%	%	NOUN
cjfa-47443	178	29	of	of	ADP
cjfa-47443	178	30	the	the	DET
cjfa-47443	178	31	market	market	NOUN
cjfa-47443	178	32	share	share	NOUN
cjfa-47443	178	33	in	in	ADP
cjfa-47443	178	34	saudi	saudi	PROPN
cjfa-47443	178	35	arabia	arabia	PROPN
cjfa-47443	178	36	.	.	PUNCT
cjfa-47443	179	1	we	we	PRON
cjfa-47443	179	2	believe	believe	VERB
cjfa-47443	179	3	this	this	PRON
cjfa-47443	179	4	is	be	AUX
cjfa-47443	179	5	due	due	ADJ
cjfa-47443	179	6	to	to	ADP
cjfa-47443	179	7	the	the	DET
cjfa-47443	179	8	high	high	ADJ
cjfa-47443	179	9	level	level	NOUN
cjfa-47443	179	10	of	of	ADP
cjfa-47443	179	11	confidence	confidence	NOUN
cjfa-47443	179	12	in	in	ADP
cjfa-47443	179	13	the	the	DET
cjfa-47443	179	14	quality	quality	NOUN
cjfa-47443	179	15	of	of	ADP
cjfa-47443	179	16	their	their	PRON
cjfa-47443	179	17	audit	audit	NOUN
cjfa-47443	179	18	work	work	NOUN
cjfa-47443	179	19	(	(	PUNCT
cjfa-47443	179	20	zureigat	zureigat	ADJ
cjfa-47443	179	21	,	,	PUNCT
cjfa-47443	179	22	2014	2014	NUM
cjfa-47443	179	23	)	)	PUNCT
cjfa-47443	179	24	.	.	PUNCT
cjfa-47443	180	1	the	the	DET
cjfa-47443	180	2	scandals	scandal	NOUN
cjfa-47443	180	3	that	that	PRON
cjfa-47443	180	4	shook	shake	VERB
cjfa-47443	180	5	the	the	DET
cjfa-47443	180	6	mohammad	mohammad	PROPN
cjfa-47443	180	7	al	al	PROPN
cjfa-47443	180	8	mojil	mojil	PROPN
cjfa-47443	180	9	group	group	PROPN
cjfa-47443	180	10	(	(	PUNCT
cjfa-47443	180	11	mmg	mmg	PROPN
cjfa-47443	180	12	)	)	PUNCT
cjfa-47443	180	13	and	and	CCONJ
cjfa-47443	180	14	etihad	etihad	PROPN
cjfa-47443	180	15	etisalat	etisalat	PROPN
cjfa-47443	180	16	,	,	PUNCT
cjfa-47443	180	17	(	(	PUNCT
cjfa-47443	180	18	also	also	ADV
cjfa-47443	180	19	known	know	VERB
cjfa-47443	180	20	as	as	ADP
cjfa-47443	180	21	mobily	mobily	ADV
cjfa-47443	180	22	)	)	PUNCT
cjfa-47443	180	23	in	in	ADP
cjfa-47443	180	24	2014	2014	NUM
cjfa-47443	180	25	were	be	AUX
cjfa-47443	180	26	audited	audit	VERB
cjfa-47443	180	27	by	by	ADP
cjfa-47443	180	28	one	one	NUM
cjfa-47443	180	29	of	of	ADP
cjfa-47443	180	30	the	the	DET
cjfa-47443	180	31	big	big	ADJ
cjfa-47443	180	32	four	four	NUM
cjfa-47443	180	33	audit	audit	NOUN
cjfa-47443	180	34	firms	firm	NOUN
cjfa-47443	180	35	(	(	PUNCT
cjfa-47443	180	36	zerban	zerban	ADJ
cjfa-47443	180	37	,	,	PUNCT
cjfa-47443	180	38	2018	2018	NUM
cjfa-47443	180	39	)	)	PUNCT
cjfa-47443	180	40	.	.	PUNCT
cjfa-47443	181	1	this	this	DET
cjfa-47443	181	2	audit	audit	NOUN
cjfa-47443	181	3	damaged	damage	VERB
cjfa-47443	181	4	investor	investor	NOUN
cjfa-47443	181	5	confidence	confidence	NOUN
cjfa-47443	181	6	in	in	ADP
cjfa-47443	181	7	the	the	DET
cjfa-47443	181	8	audit	audit	NOUN
cjfa-47443	181	9	profession	profession	NOUN
cjfa-47443	181	10	and	and	CCONJ
cjfa-47443	181	11	called	call	VERB
cjfa-47443	181	12	into	into	ADP
cjfa-47443	181	13	question	question	NOUN
cjfa-47443	181	14	the	the	DET
cjfa-47443	181	15	quality	quality	NOUN
cjfa-47443	181	16	of	of	ADP
cjfa-47443	181	17	big	big	ADJ
cjfa-47443	181	18	four	four	NUM
cjfa-47443	181	19	auditors	auditor	NOUN
cjfa-47443	181	20	(	(	PUNCT
cjfa-47443	181	21	zureigat	zureigat	ADJ
cjfa-47443	181	22	,	,	PUNCT
cjfa-47443	181	23	2014	2014	NUM
cjfa-47443	181	24	)	)	PUNCT
cjfa-47443	181	25	.	.	PUNCT
cjfa-47443	182	1	finally	finally	ADV
cjfa-47443	182	2	,	,	PUNCT
cjfa-47443	182	3	the	the	DET
cjfa-47443	182	4	saudi	saudi	PROPN
cjfa-47443	182	5	arabia	arabia	PROPN
cjfa-47443	182	6	arm	arm	NOUN
cjfa-47443	182	7	of	of	ADP
cjfa-47443	182	8	deloitte	deloitte	PROPN
cjfa-47443	182	9	also	also	ADV
cjfa-47443	182	10	came	come	VERB
cjfa-47443	182	11	under	under	ADP
cjfa-47443	182	12	fire	fire	NOUN
cjfa-47443	182	13	owing	owe	VERB
cjfa-47443	182	14	to	to	ADP
cjfa-47443	182	15	its	its	PRON
cjfa-47443	182	16	historic	historic	ADJ
cjfa-47443	182	17	work	work	NOUN
cjfa-47443	182	18	with	with	ADP
cjfa-47443	182	19	mmg	mmg	PROPN
cjfa-47443	182	20	(	(	PUNCT
cjfa-47443	182	21	zerban	zerban	PROPN
cjfa-47443	182	22	,	,	PUNCT
cjfa-47443	182	23	2018	2018	NUM
cjfa-47443	182	24	)	)	PUNCT
cjfa-47443	182	25	.	.	PUNCT
cjfa-47443	183	1	in	in	ADP
cjfa-47443	183	2	contrast	contrast	NOUN
cjfa-47443	183	3	,	,	PUNCT
cjfa-47443	183	4	in	in	ADP
cjfa-47443	183	5	lebanon	lebanon	PROPN
cjfa-47443	183	6	,	,	PUNCT
cjfa-47443	183	7	where	where	SCONJ
cjfa-47443	183	8	audits	audits	NOUN
cjfa-47443	183	9	are	be	AUX
cjfa-47443	183	10	mandatory	mandatory	ADJ
cjfa-47443	183	11	for	for	ADP
cjfa-47443	183	12	joint	joint	ADJ
cjfa-47443	183	13	stock	stock	NOUN
cjfa-47443	183	14	companies	company	NOUN
cjfa-47443	183	15	,	,	PUNCT
cjfa-47443	183	16	managers	manager	NOUN
cjfa-47443	183	17	often	often	ADV
cjfa-47443	183	18	consider	consider	VERB
cjfa-47443	183	19	them	they	PRON
cjfa-47443	183	20	as	as	ADP
cjfa-47443	183	21	constraints	constraint	NOUN
cjfa-47443	183	22	,	,	PUNCT
cjfa-47443	183	23	and	and	CCONJ
cjfa-47443	183	24	they	they	PRON
cjfa-47443	183	25	therefore	therefore	ADV
cjfa-47443	183	26	attach	attach	VERB
cjfa-47443	183	27	less	less	ADJ
cjfa-47443	183	28	importance	importance	NOUN
cjfa-47443	183	29	to	to	ADP
cjfa-47443	183	30	the	the	DET
cjfa-47443	183	31	competence	competence	NOUN
cjfa-47443	183	32	of	of	ADP
cjfa-47443	183	33	the	the	DET
cjfa-47443	183	34	auditor	auditor	NOUN
cjfa-47443	183	35	.	.	PUNCT
cjfa-47443	184	1	this	this	PRON
cjfa-47443	184	2	is	be	AUX
cjfa-47443	184	3	the	the	DET
cjfa-47443	184	4	reason	reason	NOUN
cjfa-47443	184	5	we	we	PRON
cjfa-47443	184	6	look	look	VERB
cjfa-47443	184	7	closely	closely	ADV
cjfa-47443	184	8	at	at	ADP
cjfa-47443	184	9	the	the	DET
cjfa-47443	184	10	development	development	NOUN
cjfa-47443	184	11	of	of	ADP
cjfa-47443	184	12	a	a	DET
cjfa-47443	184	13	large	large	ADJ
cjfa-47443	184	14	number	number	NOUN
cjfa-47443	184	15	of	of	ADP
cjfa-47443	184	16	small	small	ADJ
cjfa-47443	184	17	firms	firm	NOUN
cjfa-47443	184	18	,	,	PUNCT
cjfa-47443	184	19	in	in	ADP
cjfa-47443	184	20	particular	particular	ADJ
cjfa-47443	184	21	individual	individual	ADJ
cjfa-47443	184	22	firms	firm	NOUN
cjfa-47443	184	23	,	,	PUNCT
cjfa-47443	184	24	whose	whose	DET
cjfa-47443	184	25	requirements	requirement	NOUN
cjfa-47443	184	26	are	be	AUX
cjfa-47443	184	27	generally	generally	ADV
cjfa-47443	184	28	lower	low	ADJ
cjfa-47443	184	29	than	than	ADP
cjfa-47443	184	30	those	those	PRON
cjfa-47443	184	31	of	of	ADP
cjfa-47443	184	32	large	large	ADJ
cjfa-47443	184	33	audit	audit	NOUN
cjfa-47443	184	34	firms	firm	NOUN
cjfa-47443	184	35	.	.	PUNCT
cjfa-47443	185	1	in	in	ADP
cjfa-47443	185	2	addition	addition	NOUN
cjfa-47443	185	3	,	,	PUNCT
cjfa-47443	185	4	some	some	PRON
cjfa-47443	185	5	of	of	ADP
cjfa-47443	185	6	the	the	DET
cjfa-47443	185	7	lebanese	lebanese	ADJ
cjfa-47443	185	8	external	external	ADJ
cjfa-47443	185	9	auditors	auditor	NOUN
cjfa-47443	185	10	registered	register	VERB
cjfa-47443	185	11	with	with	ADP
cjfa-47443	185	12	lacpa	lacpa	NOUN
cjfa-47443	185	13	are	be	AUX
cjfa-47443	185	14	not	not	PART
cjfa-47443	185	15	qualified	qualified	ADJ
cjfa-47443	185	16	to	to	PART
cjfa-47443	185	17	practice	practice	VERB
cjfa-47443	185	18	the	the	DET
cjfa-47443	185	19	profession	profession	NOUN
cjfa-47443	185	20	,	,	PUNCT
cjfa-47443	185	21	and	and	CCONJ
cjfa-47443	185	22	they	they	PRON
cjfa-47443	185	23	were	be	AUX
cjfa-47443	185	24	often	often	ADV
cjfa-47443	185	25	able	able	ADJ
cjfa-47443	185	26	to	to	PART
cjfa-47443	185	27	join	join	VERB
cjfa-47443	185	28	this	this	DET
cjfa-47443	185	29	association	association	NOUN
cjfa-47443	185	30	when	when	SCONJ
cjfa-47443	185	31	it	it	PRON
cjfa-47443	185	32	was	be	AUX
cjfa-47443	185	33	created	create	VERB
cjfa-47443	185	34	without	without	ADP
cjfa-47443	185	35	going	go	VERB
cjfa-47443	185	36	through	through	ADP
cjfa-47443	185	37	the	the	DET
cjfa-47443	185	38	probation	probation	NOUN
cjfa-47443	185	39	examination	examination	NOUN
cjfa-47443	185	40	(	(	PUNCT
cjfa-47443	185	41	feghali	feghali	ADJ
cjfa-47443	185	42	,	,	PUNCT
cjfa-47443	185	43	2015	2015	NUM
cjfa-47443	185	44	)	)	PUNCT
cjfa-47443	185	45	.	.	PUNCT
cjfa-47443	186	1	furthermore	furthermore	ADV
cjfa-47443	186	2	,	,	PUNCT
cjfa-47443	186	3	the	the	DET
cjfa-47443	186	4	affiliation	affiliation	NOUN
cjfa-47443	186	5	of	of	ADP
cjfa-47443	186	6	the	the	DET
cjfa-47443	186	7	external	external	ADJ
cjfa-47443	186	8	auditor	auditor	NOUN
cjfa-47443	186	9	to	to	ADP
cjfa-47443	186	10	an	an	DET
cjfa-47443	186	11	international	international	ADJ
cjfa-47443	186	12	network	network	NOUN
cjfa-47443	186	13	reflects	reflect	VERB
cjfa-47443	186	14	a	a	DET
cjfa-47443	186	15	respect	respect	NOUN
cjfa-47443	186	16	both	both	PRON
cjfa-47443	186	17	for	for	ADP
cjfa-47443	186	18	the	the	DET
cjfa-47443	186	19	code	code	NOUN
cjfa-47443	186	20	of	of	ADP
cjfa-47443	186	21	professional	professional	ADJ
cjfa-47443	186	22	conduct	conduct	NOUN
cjfa-47443	186	23	and	and	CCONJ
cjfa-47443	186	24	for	for	ADP
cjfa-47443	186	25	the	the	DET
cjfa-47443	186	26	quality	quality	NOUN
cjfa-47443	186	27	of	of	ADP
cjfa-47443	186	28	the	the	DET
cjfa-47443	186	29	audit	audit	NOUN
cjfa-47443	186	30	.	.	PUNCT
cjfa-47443	187	1	a	a	DET
cjfa-47443	187	2	debt	debt	NOUN
cjfa-47443	187	3	of	of	ADP
cjfa-47443	187	4	gratitude	gratitude	NOUN
cjfa-47443	187	5	is	be	AUX
cjfa-47443	187	6	owed	owe	VERB
cjfa-47443	187	7	to	to	ADP
cjfa-47443	187	8	the	the	DET
cjfa-47443	187	9	expertise	expertise	NOUN
cjfa-47443	187	10	,	,	PUNCT
cjfa-47443	187	11	knowledge	knowledge	NOUN
cjfa-47443	187	12	and	and	CCONJ
cjfa-47443	187	13	training	training	NOUN
cjfa-47443	187	14	that	that	SCONJ
cjfa-47443	187	15	only	only	ADV
cjfa-47443	187	16	great	great	ADJ
cjfa-47443	187	17	auditors	auditor	NOUN
cjfa-47443	187	18	can	can	AUX
cjfa-47443	187	19	afford	afford	VERB
cjfa-47443	187	20	(	(	PUNCT
cjfa-47443	187	21	chaari	chaari	NOUN
cjfa-47443	187	22	,	,	PUNCT
cjfa-47443	187	23	belanès	belanès	PROPN
cjfa-47443	187	24	&	&	CCONJ
cjfa-47443	187	25	lajmi	lajmi	PROPN
cjfa-47443	187	26	,	,	PUNCT
cjfa-47443	187	27	2022	2022	NUM
cjfa-47443	187	28	)	)	PUNCT
cjfa-47443	187	29	.	.	PUNCT
cjfa-47443	187	30	 	 	SPACE
cjfa-47443	188	1	conclusion	conclusion	NOUN
cjfa-47443	188	2	 	 	SPACE
cjfa-47443	188	3	conclusion	conclusion	NOUN
cjfa-47443	188	4	in	in	ADP
cjfa-47443	188	5	spite	spite	NOUN
cjfa-47443	188	6	of	of	ADP
cjfa-47443	188	7	the	the	DET
cjfa-47443	188	8	continuous	continuous	ADJ
cjfa-47443	188	9	evolution	evolution	NOUN
cjfa-47443	188	10	of	of	ADP
cjfa-47443	188	11	the	the	DET
cjfa-47443	188	12	external	external	ADJ
cjfa-47443	188	13	audit	audit	NOUN
cjfa-47443	188	14	profession	profession	NOUN
cjfa-47443	188	15	in	in	ADP
cjfa-47443	188	16	lebanon	lebanon	PROPN
cjfa-47443	188	17	,	,	PUNCT
cjfa-47443	188	18	it	it	PRON
cjfa-47443	188	19	still	still	ADV
cjfa-47443	188	20	has	have	VERB
cjfa-47443	188	21	some	some	DET
cjfa-47443	188	22	shortcomings	shortcoming	NOUN
cjfa-47443	188	23	,	,	PUNCT
cjfa-47443	188	24	especially	especially	ADV
cjfa-47443	188	25	in	in	ADP
cjfa-47443	188	26	terms	term	NOUN
cjfa-47443	188	27	of	of	ADP
cjfa-47443	188	28	professional	professional	ADJ
cjfa-47443	188	29	conduct	conduct	NOUN
cjfa-47443	188	30	.	.	PUNCT
cjfa-47443	189	1	in	in	ADP
cjfa-47443	189	2	addition	addition	NOUN
cjfa-47443	189	3	,	,	PUNCT
cjfa-47443	189	4	the	the	DET
cjfa-47443	189	5	scarcity	scarcity	NOUN
cjfa-47443	189	6	of	of	ADP
cjfa-47443	189	7	work	work	NOUN
cjfa-47443	189	8	on	on	ADP
cjfa-47443	189	9	the	the	DET
cjfa-47443	189	10	ethics	ethic	NOUN
cjfa-47443	189	11	of	of	ADP
cjfa-47443	189	12	lebanese	lebanese	ADJ
cjfa-47443	189	13	external	external	ADJ
cjfa-47443	189	14	auditors	auditor	NOUN
cjfa-47443	189	15	,	,	PUNCT
cjfa-47443	189	16	on	on	ADP
cjfa-47443	189	17	one	one	NUM
cjfa-47443	189	18	hand	hand	NOUN
cjfa-47443	189	19	,	,	PUNCT
cjfa-47443	189	20	and	and	CCONJ
cjfa-47443	189	21	the	the	DET
cjfa-47443	189	22	importance	importance	NOUN
cjfa-47443	189	23	of	of	ADP
cjfa-47443	189	24	the	the	DET
cjfa-47443	189	25	quality	quality	NOUN
cjfa-47443	189	26	of	of	ADP
cjfa-47443	189	27	financial	financial	ADJ
cjfa-47443	189	28	reporting	reporting	NOUN
cjfa-47443	189	29	,	,	PUNCT
cjfa-47443	189	30	on	on	ADP
cjfa-47443	189	31	the	the	DET
cjfa-47443	189	32	other	other	ADJ
cjfa-47443	189	33	,	,	PUNCT
cjfa-47443	189	34	certainly	certainly	ADV
cjfa-47443	189	35	prompted	prompt	VERB
cjfa-47443	189	36	us	we	PRON
cjfa-47443	189	37	to	to	PART
cjfa-47443	189	38	approach	approach	VERB
cjfa-47443	189	39	this	this	DET
cjfa-47443	189	40	study	study	NOUN
cjfa-47443	189	41	,	,	PUNCT
cjfa-47443	189	42	which	which	PRON
cjfa-47443	189	43	features	feature	VERB
cjfa-47443	189	44	its	its	PRON
cjfa-47443	189	45	complexity	complexity	NOUN
cjfa-47443	189	46	,	,	PUNCT
cjfa-47443	189	47	sensitivity	sensitivity	NOUN
cjfa-47443	189	48	and	and	CCONJ
cjfa-47443	189	49	specificity	specificity	NOUN
cjfa-47443	189	50	in	in	ADP
cjfa-47443	189	51	the	the	DET
cjfa-47443	189	52	external	external	ADJ
cjfa-47443	189	53	audit	audit	NOUN
cjfa-47443	189	54	profession	profession	NOUN
cjfa-47443	189	55	.	.	PUNCT
cjfa-47443	190	1	from	from	ADP
cjfa-47443	190	2	this	this	DET
cjfa-47443	190	3	perspective	perspective	NOUN
cjfa-47443	190	4	,	,	PUNCT
cjfa-47443	190	5	this	this	DET
cjfa-47443	190	6	study	study	NOUN
cjfa-47443	190	7	contributes	contribute	VERB
cjfa-47443	190	8	to	to	ADP
cjfa-47443	190	9	the	the	DET
cjfa-47443	190	10	academic	academic	ADJ
cjfa-47443	190	11	literature	literature	NOUN
cjfa-47443	190	12	by	by	ADP
cjfa-47443	190	13	providing	provide	VERB
cjfa-47443	190	14	a	a	DET
cjfa-47443	190	15	theoretical	theoretical	ADJ
cjfa-47443	190	16	framework	framework	NOUN
cjfa-47443	190	17	for	for	ADP
cjfa-47443	190	18	understanding	understand	VERB
cjfa-47443	190	19	the	the	DET
cjfa-47443	190	20	behaviors	behavior	NOUN
cjfa-47443	190	21	of	of	ADP
cjfa-47443	190	22	lebanese	lebanese	ADJ
cjfa-47443	190	23	external	external	ADJ
cjfa-47443	190	24	auditors	auditor	NOUN
cjfa-47443	190	25	in	in	ADP
cjfa-47443	190	26	terms	term	NOUN
cjfa-47443	190	27	of	of	ADP
cjfa-47443	190	28	professional	professional	ADJ
cjfa-47443	190	29	conduct	conduct	NOUN
cjfa-47443	190	30	by	by	ADP
cjfa-47443	190	31	highlighting	highlight	VERB
cjfa-47443	190	32	the	the	DET
cjfa-47443	190	33	role	role	NOUN
cjfa-47443	190	34	of	of	ADP
cjfa-47443	190	35	the	the	DET
cjfa-47443	190	36	various	various	ADJ
cjfa-47443	190	37	factors	factor	NOUN
cjfa-47443	190	38	that	that	PRON
cjfa-47443	190	39	can	can	AUX
cjfa-47443	190	40	influence	influence	VERB
cjfa-47443	190	41	these	these	DET
cjfa-47443	190	42	behaviors	behavior	NOUN
cjfa-47443	190	43	.	.	PUNCT
cjfa-47443	191	1	examination	examination	NOUN
cjfa-47443	191	2	of	of	ADP
cjfa-47443	191	3	ethical	ethical	ADJ
cjfa-47443	191	4	and	and	CCONJ
cjfa-47443	191	5	professional	professional	ADJ
cjfa-47443	191	6	conduct	conduct	NOUN
cjfa-47443	191	7	…	…	PUNCT
cjfa-47443	191	8	2525	2525	NUM
cjfa-47443	191	9	our	our	PRON
cjfa-47443	191	10	result	result	NOUN
cjfa-47443	191	11	confirmed	confirm	VERB
cjfa-47443	191	12	that	that	SCONJ
cjfa-47443	191	13	the	the	DET
cjfa-47443	191	14	consideration	consideration	NOUN
cjfa-47443	191	15	of	of	ADP
cjfa-47443	191	16	deontological	deontological	ADJ
cjfa-47443	191	17	and	and	CCONJ
cjfa-47443	191	18	ethical	ethical	ADJ
cjfa-47443	191	19	guidelines	guideline	NOUN
cjfa-47443	191	20	by	by	ADP
cjfa-47443	191	21	lebanese	lebanese	ADJ
cjfa-47443	191	22	external	external	ADJ
cjfa-47443	191	23	auditors	auditor	NOUN
cjfa-47443	191	24	is	be	AUX
cjfa-47443	191	25	essential	essential	ADJ
cjfa-47443	191	26	in	in	ADP
cjfa-47443	191	27	order	order	NOUN
cjfa-47443	191	28	to	to	PART
cjfa-47443	191	29	improve	improve	VERB
cjfa-47443	191	30	the	the	DET
cjfa-47443	191	31	perceived	perceive	VERB
cjfa-47443	191	32	quality	quality	NOUN
cjfa-47443	191	33	of	of	ADP
cjfa-47443	191	34	the	the	DET
cjfa-47443	191	35	audit	audit	NOUN
cjfa-47443	191	36	work	work	NOUN
cjfa-47443	191	37	carried	carry	VERB
cjfa-47443	191	38	out	out	ADP
cjfa-47443	191	39	.	.	PUNCT
cjfa-47443	192	1	similarly	similarly	ADV
cjfa-47443	192	2	,	,	PUNCT
cjfa-47443	192	3	in	in	ADP
cjfa-47443	192	4	terms	term	NOUN
cjfa-47443	192	5	of	of	ADP
cjfa-47443	192	6	compliance	compliance	NOUN
cjfa-47443	192	7	with	with	ADP
cjfa-47443	192	8	the	the	DET
cjfa-47443	192	9	isas	isas	NOUN
cjfa-47443	192	10	requirements	requirement	NOUN
cjfa-47443	192	11	,	,	PUNCT
cjfa-47443	192	12	we	we	PRON
cjfa-47443	192	13	found	find	VERB
cjfa-47443	192	14	that	that	SCONJ
cjfa-47443	192	15	the	the	DET
cjfa-47443	192	16	lebanese	lebanese	ADJ
cjfa-47443	192	17	external	external	ADJ
cjfa-47443	192	18	auditors	auditor	NOUN
cjfa-47443	192	19	do	do	AUX
cjfa-47443	192	20	not	not	PART
cjfa-47443	192	21	really	really	ADV
cjfa-47443	192	22	apply	apply	VERB
cjfa-47443	192	23	the	the	DET
cjfa-47443	192	24	quality	quality	NOUN
cjfa-47443	192	25	management	management	NOUN
cjfa-47443	192	26	system	system	NOUN
cjfa-47443	192	27	that	that	PRON
cjfa-47443	192	28	the	the	DET
cjfa-47443	192	29	isqm1	isqm1	NOUN
cjfa-47443	192	30	and	and	CCONJ
cjfa-47443	192	31	isa	isa	VERB
cjfa-47443	192	32	220	220	NUM
cjfa-47443	192	33	revised	revise	VERB
cjfa-47443	192	34	standard	standard	NOUN
cjfa-47443	192	35	provides	provide	VERB
cjfa-47443	192	36	.	.	PUNCT
cjfa-47443	193	1	on	on	ADP
cjfa-47443	193	2	the	the	DET
cjfa-47443	193	3	other	other	ADJ
cjfa-47443	193	4	hand	hand	NOUN
cjfa-47443	193	5	,	,	PUNCT
cjfa-47443	193	6	the	the	DET
cjfa-47443	193	7	majority	majority	NOUN
cjfa-47443	193	8	of	of	ADP
cjfa-47443	193	9	external	external	ADJ
cjfa-47443	193	10	auditors	auditor	NOUN
cjfa-47443	193	11	in	in	ADP
cjfa-47443	193	12	lebanon	lebanon	PROPN
cjfa-47443	193	13	have	have	AUX
cjfa-47443	193	14	shown	show	VERB
cjfa-47443	193	15	that	that	SCONJ
cjfa-47443	193	16	they	they	PRON
cjfa-47443	193	17	do	do	AUX
cjfa-47443	193	18	follow	follow	VERB
cjfa-47443	193	19	the	the	DET
cjfa-47443	193	20	policies	policy	NOUN
cjfa-47443	193	21	of	of	ADP
cjfa-47443	193	22	acceptance	acceptance	NOUN
cjfa-47443	193	23	and	and	CCONJ
cjfa-47443	193	24	continuance	continuance	NOUN
cjfa-47443	193	25	of	of	ADP
cjfa-47443	193	26	client	client	NOUN
cjfa-47443	193	27	relationships	relationship	NOUN
cjfa-47443	193	28	and	and	CCONJ
cjfa-47443	193	29	that	that	SCONJ
cjfa-47443	193	30	they	they	PRON
cjfa-47443	193	31	impose	impose	VERB
cjfa-47443	193	32	their	their	PRON
cjfa-47443	193	33	professional	professional	ADJ
cjfa-47443	193	34	judgment	judgment	NOUN
cjfa-47443	193	35	and	and	CCONJ
cjfa-47443	193	36	skepticism	skepticism	NOUN
cjfa-47443	193	37	during	during	ADP
cjfa-47443	193	38	the	the	DET
cjfa-47443	193	39	performance	performance	NOUN
cjfa-47443	193	40	of	of	ADP
cjfa-47443	193	41	their	their	PRON
cjfa-47443	193	42	missions	mission	NOUN
cjfa-47443	193	43	.	.	PUNCT
cjfa-47443	194	1	this	this	DET
cjfa-47443	194	2	situation	situation	NOUN
cjfa-47443	194	3	led	lead	VERB
cjfa-47443	194	4	us	we	PRON
cjfa-47443	194	5	neither	neither	CCONJ
cjfa-47443	194	6	to	to	PART
cjfa-47443	194	7	confirm	confirm	VERB
cjfa-47443	194	8	nor	nor	CCONJ
cjfa-47443	194	9	invalidate	invalidate	VERB
cjfa-47443	194	10	our	our	PRON
cjfa-47443	194	11	second	second	ADJ
cjfa-47443	194	12	hypothesis	hypothesis	NOUN
cjfa-47443	194	13	.	.	PUNCT
cjfa-47443	195	1	regarding	regard	VERB
cjfa-47443	195	2	the	the	DET
cjfa-47443	195	3	independence	independence	NOUN
cjfa-47443	195	4	of	of	ADP
cjfa-47443	195	5	the	the	DET
cjfa-47443	195	6	lebanese	lebanese	ADJ
cjfa-47443	195	7	external	external	ADJ
cjfa-47443	195	8	auditor	auditor	NOUN
cjfa-47443	195	9	,	,	PUNCT
cjfa-47443	195	10	our	our	PRON
cjfa-47443	195	11	results	result	NOUN
cjfa-47443	195	12	,	,	PUNCT
cjfa-47443	195	13	unfortunately	unfortunately	ADV
cjfa-47443	195	14	,	,	PUNCT
cjfa-47443	195	15	confirm	confirm	VERB
cjfa-47443	195	16	that	that	SCONJ
cjfa-47443	195	17	auditors	auditor	NOUN
cjfa-47443	195	18	sometimes	sometimes	ADV
cjfa-47443	195	19	submit	submit	VERB
cjfa-47443	195	20	to	to	ADP
cjfa-47443	195	21	threats	threat	NOUN
cjfa-47443	195	22	to	to	ADP
cjfa-47443	195	23	their	their	PRON
cjfa-47443	195	24	independence	independence	NOUN
cjfa-47443	195	25	.	.	PUNCT
cjfa-47443	196	1	the	the	DET
cjfa-47443	196	2	financial	financial	PROPN
cjfa-47443	196	3	link	link	NOUN
cjfa-47443	196	4	,	,	PUNCT
cjfa-47443	196	5	the	the	DET
cjfa-47443	196	6	recurring	recur	VERB
cjfa-47443	196	7	missions	mission	NOUN
cjfa-47443	196	8	,	,	PUNCT
cjfa-47443	196	9	the	the	DET
cjfa-47443	196	10	negative	negative	ADJ
cjfa-47443	196	11	reactions	reaction	NOUN
cjfa-47443	196	12	of	of	ADP
cjfa-47443	196	13	clients	client	NOUN
cjfa-47443	196	14	to	to	ADP
cjfa-47443	196	15	the	the	DET
cjfa-47443	196	16	qualified	qualified	ADJ
cjfa-47443	196	17	opinion	opinion	NOUN
cjfa-47443	196	18	as	as	ADV
cjfa-47443	196	19	well	well	ADV
cjfa-47443	196	20	as	as	ADP
cjfa-47443	196	21	the	the	DET
cjfa-47443	196	22	pressures	pressure	NOUN
cjfa-47443	196	23	of	of	ADP
cjfa-47443	196	24	intimidation	intimidation	NOUN
cjfa-47443	196	25	are	be	AUX
cjfa-47443	196	26	factors	factor	NOUN
cjfa-47443	196	27	that	that	PRON
cjfa-47443	196	28	have	have	AUX
cjfa-47443	196	29	verified	verify	VERB
cjfa-47443	196	30	the	the	DET
cjfa-47443	196	31	possibility	possibility	NOUN
cjfa-47443	196	32	of	of	ADP
cjfa-47443	196	33	influence	influence	NOUN
cjfa-47443	196	34	on	on	ADP
cjfa-47443	196	35	the	the	DET
cjfa-47443	196	36	independence	independence	NOUN
cjfa-47443	196	37	of	of	ADP
cjfa-47443	196	38	the	the	DET
cjfa-47443	196	39	lebanese	lebanese	ADJ
cjfa-47443	196	40	external	external	ADJ
cjfa-47443	196	41	auditor	auditor	NOUN
cjfa-47443	196	42	and	and	CCONJ
cjfa-47443	196	43	respectively	respectively	ADV
cjfa-47443	196	44	on	on	ADP
cjfa-47443	196	45	the	the	DET
cjfa-47443	196	46	quality	quality	NOUN
cjfa-47443	196	47	of	of	ADP
cjfa-47443	196	48	the	the	DET
cjfa-47443	196	49	audit	audit	NOUN
cjfa-47443	196	50	report	report	NOUN
cjfa-47443	196	51	.	.	PUNCT
cjfa-47443	197	1	this	this	PRON
cjfa-47443	197	2	leads	lead	VERB
cjfa-47443	197	3	the	the	DET
cjfa-47443	197	4	lebanese	lebanese	ADJ
cjfa-47443	197	5	external	external	ADJ
cjfa-47443	197	6	auditor	auditor	NOUN
cjfa-47443	197	7	to	to	PART
cjfa-47443	197	8	reduce	reduce	VERB
cjfa-47443	197	9	his	his	PRON
cjfa-47443	197	10	/	/	SYM
cjfa-47443	197	11	her	her	PRON
cjfa-47443	197	12	scope	scope	NOUN
cjfa-47443	197	13	,	,	PUNCT
cjfa-47443	197	14	schedule	schedule	NOUN
cjfa-47443	197	15	,	,	PUNCT
cjfa-47443	197	16	as	as	ADV
cjfa-47443	197	17	well	well	ADV
cjfa-47443	197	18	as	as	ADP
cjfa-47443	197	19	the	the	DET
cjfa-47443	197	20	program	program	NOUN
cjfa-47443	197	21	and	and	CCONJ
cjfa-47443	197	22	audit	audit	NOUN
cjfa-47443	197	23	plan	plan	NOUN
cjfa-47443	197	24	with	with	ADP
cjfa-47443	197	25	a	a	DET
cjfa-47443	197	26	view	view	NOUN
cjfa-47443	197	27	to	to	ADP
cjfa-47443	197	28	reducing	reduce	VERB
cjfa-47443	197	29	fees	fee	NOUN
cjfa-47443	197	30	(	(	PUNCT
cjfa-47443	197	31	el	el	PROPN
cjfa-47443	197	32	azhary	azhary	PROPN
cjfa-47443	197	33	&	&	CCONJ
cjfa-47443	197	34	taouab	taouab	PROPN
cjfa-47443	197	35	,	,	PUNCT
cjfa-47443	197	36	2016	2016	NUM
cjfa-47443	197	37	)	)	PUNCT
cjfa-47443	197	38	.	.	PUNCT
cjfa-47443	198	1	in	in	ADP
cjfa-47443	198	2	fact	fact	NOUN
cjfa-47443	198	3	,	,	PUNCT
cjfa-47443	198	4	the	the	DET
cjfa-47443	198	5	family	family	NOUN
cjfa-47443	198	6	nature	nature	NOUN
cjfa-47443	198	7	of	of	ADP
cjfa-47443	198	8	most	most	ADJ
cjfa-47443	198	9	lebanese	lebanese	ADJ
cjfa-47443	198	10	companies	company	NOUN
cjfa-47443	198	11	leads	lead	VERB
cjfa-47443	198	12	them	they	PRON
cjfa-47443	198	13	to	to	PART
cjfa-47443	198	14	neglect	neglect	VERB
cjfa-47443	198	15	the	the	DET
cjfa-47443	198	16	usefulness	usefulness	NOUN
cjfa-47443	198	17	of	of	ADP
cjfa-47443	198	18	publishing	publish	VERB
cjfa-47443	198	19	fair	fair	ADJ
cjfa-47443	198	20	financial	financial	ADJ
cjfa-47443	198	21	statements	statement	NOUN
cjfa-47443	198	22	.	.	PUNCT
cjfa-47443	199	1	they	they	PRON
cjfa-47443	199	2	regard	regard	VERB
cjfa-47443	199	3	auditing	auditing	NOUN
cjfa-47443	199	4	as	as	ADP
cjfa-47443	199	5	a	a	DET
cjfa-47443	199	6	costly	costly	ADJ
cjfa-47443	199	7	legal	legal	ADJ
cjfa-47443	199	8	obligation	obligation	NOUN
cjfa-47443	199	9	that	that	PRON
cjfa-47443	199	10	neither	neither	PRON
cjfa-47443	199	11	improves	improve	VERB
cjfa-47443	199	12	efficiency	efficiency	NOUN
cjfa-47443	199	13	nor	nor	CCONJ
cjfa-47443	199	14	contributes	contribute	VERB
cjfa-47443	199	15	to	to	ADP
cjfa-47443	199	16	the	the	DET
cjfa-47443	199	17	creation	creation	NOUN
cjfa-47443	199	18	of	of	ADP
cjfa-47443	199	19	value	value	NOUN
cjfa-47443	199	20	in	in	ADP
cjfa-47443	199	21	the	the	DET
cjfa-47443	199	22	company	company	NOUN
cjfa-47443	199	23	(	(	PUNCT
cjfa-47443	199	24	feghali	feghali	PROPN
cjfa-47443	199	25	,	,	PUNCT
cjfa-47443	199	26	2015	2015	NUM
cjfa-47443	199	27	)	)	PUNCT
cjfa-47443	199	28	.	.	PUNCT
cjfa-47443	200	1	in	in	ADP
cjfa-47443	200	2	this	this	DET
cjfa-47443	200	3	perspective	perspective	NOUN
cjfa-47443	200	4	,	,	PUNCT
cjfa-47443	200	5	independence	independence	NOUN
cjfa-47443	200	6	requires	require	VERB
cjfa-47443	200	7	auditors	auditor	NOUN
cjfa-47443	200	8	to	to	PART
cjfa-47443	200	9	put	put	VERB
cjfa-47443	200	10	in	in	ADP
cjfa-47443	200	11	place	place	NOUN
cjfa-47443	200	12	procedures	procedure	NOUN
cjfa-47443	200	13	and	and	CCONJ
cjfa-47443	200	14	policies	policy	NOUN
cjfa-47443	200	15	that	that	PRON
cjfa-47443	200	16	can	can	AUX
cjfa-47443	200	17	reduce	reduce	VERB
cjfa-47443	200	18	these	these	DET
cjfa-47443	200	19	risks	risk	NOUN
cjfa-47443	200	20	,	,	PUNCT
cjfa-47443	200	21	starting	start	VERB
cjfa-47443	200	22	with	with	ADP
cjfa-47443	200	23	the	the	DET
cjfa-47443	200	24	rotation	rotation	NOUN
cjfa-47443	200	25	of	of	ADP
cjfa-47443	200	26	partners	partner	NOUN
cjfa-47443	200	27	on	on	ADP
cjfa-47443	200	28	audit	audit	NOUN
cjfa-47443	200	29	files	file	NOUN
cjfa-47443	200	30	(	(	PUNCT
cjfa-47443	200	31	prat	prat	NOUN
cjfa-47443	200	32	dit	dit	PROPN
cjfa-47443	200	33	hauret	hauret	PROPN
cjfa-47443	200	34	,	,	PUNCT
cjfa-47443	200	35	2003b	2003b	NUM
cjfa-47443	200	36	;	;	PUNCT
cjfa-47443	200	37	el	el	PROPN
cjfa-47443	200	38	azhary	azhary	PROPN
cjfa-47443	200	39	&	&	CCONJ
cjfa-47443	200	40	taouab	taouab	PROPN
cjfa-47443	200	41	,	,	PUNCT
cjfa-47443	200	42	2016	2016	NUM
cjfa-47443	200	43	)	)	PUNCT
cjfa-47443	200	44	.	.	PUNCT
cjfa-47443	201	1	all	all	PRON
cjfa-47443	201	2	of	of	ADP
cjfa-47443	201	3	these	these	DET
cjfa-47443	201	4	results	result	NOUN
cjfa-47443	201	5	contribute	contribute	VERB
cjfa-47443	201	6	to	to	ADP
cjfa-47443	201	7	the	the	DET
cjfa-47443	201	8	establishment	establishment	NOUN
cjfa-47443	201	9	of	of	ADP
cjfa-47443	201	10	our	our	PRON
cjfa-47443	201	11	study	study	NOUN
cjfa-47443	201	12	.	.	PUNCT
cjfa-47443	202	1	throughout	throughout	ADP
cjfa-47443	202	2	this	this	DET
cjfa-47443	202	3	project	project	NOUN
cjfa-47443	202	4	,	,	PUNCT
cjfa-47443	202	5	we	we	PRON
cjfa-47443	202	6	have	have	AUX
cjfa-47443	202	7	left	leave	VERB
cjfa-47443	202	8	an	an	DET
cjfa-47443	202	9	opportunity	opportunity	NOUN
cjfa-47443	202	10	to	to	PART
cjfa-47443	202	11	open	open	VERB
cjfa-47443	202	12	up	up	ADP
cjfa-47443	202	13	other	other	ADJ
cjfa-47443	202	14	issues	issue	NOUN
cjfa-47443	202	15	in	in	ADP
cjfa-47443	202	16	terms	term	NOUN
cjfa-47443	202	17	of	of	ADP
cjfa-47443	202	18	training	training	NOUN
cjfa-47443	202	19	,	,	PUNCT
cjfa-47443	202	20	independence	independence	NOUN
cjfa-47443	202	21	in	in	ADP
cjfa-47443	202	22	the	the	DET
cjfa-47443	202	23	event	event	NOUN
cjfa-47443	202	24	of	of	ADP
cjfa-47443	202	25	recurring	recur	VERB
cjfa-47443	202	26	missions	mission	NOUN
cjfa-47443	202	27	,	,	PUNCT
cjfa-47443	202	28	the	the	DET
cjfa-47443	202	29	effectiveness	effectiveness	NOUN
cjfa-47443	202	30	of	of	ADP
cjfa-47443	202	31	audit	audit	NOUN
cjfa-47443	202	32	committees	committee	NOUN
cjfa-47443	202	33	,	,	PUNCT
cjfa-47443	202	34	etc	etc	X
cjfa-47443	202	35	.	.	X
cjfa-47443	202	36	hence	hence	ADV
cjfa-47443	202	37	their	their	PRON
cjfa-47443	202	38	results	result	NOUN
cjfa-47443	202	39	can	can	AUX
cjfa-47443	202	40	be	be	AUX
cjfa-47443	202	41	used	use	VERB
cjfa-47443	202	42	to	to	PART
cjfa-47443	202	43	strengthen	strengthen	VERB
cjfa-47443	202	44	ours	ours	PRON
cjfa-47443	202	45	.	.	PUNCT
cjfa-47443	203	1	finally	finally	ADV
cjfa-47443	203	2	,	,	PUNCT
cjfa-47443	203	3	we	we	PRON
cjfa-47443	203	4	would	would	AUX
cjfa-47443	203	5	like	like	VERB
cjfa-47443	203	6	to	to	PART
cjfa-47443	203	7	see	see	VERB
cjfa-47443	203	8	a	a	DET
cjfa-47443	203	9	future	future	NOUN
cjfa-47443	203	10	that	that	PRON
cjfa-47443	203	11	ensures	ensure	VERB
cjfa-47443	203	12	that	that	SCONJ
cjfa-47443	203	13	the	the	DET
cjfa-47443	203	14	rights	right	NOUN
cjfa-47443	203	15	of	of	ADP
cjfa-47443	203	16	the	the	DET
cjfa-47443	203	17	external	external	ADJ
cjfa-47443	203	18	auditor	auditor	NOUN
cjfa-47443	203	19	are	be	AUX
cjfa-47443	203	20	respected	respect	VERB
cjfa-47443	203	21	so	so	SCONJ
cjfa-47443	203	22	that	that	SCONJ
cjfa-47443	203	23	he	he	PRON
cjfa-47443	203	24	or	or	CCONJ
cjfa-47443	203	25	she	she	PRON
cjfa-47443	203	26	can	can	AUX
cjfa-47443	203	27	keep	keep	VERB
cjfa-47443	203	28	pace	pace	NOUN
cjfa-47443	203	29	with	with	ADP
cjfa-47443	203	30	his	his	PRON
cjfa-47443	203	31	or	or	CCONJ
cjfa-47443	203	32	her	her	PRON
cjfa-47443	203	33	counterparts	counterpart	NOUN
cjfa-47443	203	34	in	in	ADP
cjfa-47443	203	35	arab	arab	ADJ
cjfa-47443	203	36	countries	country	NOUN
cjfa-47443	203	37	such	such	ADJ
cjfa-47443	203	38	as	as	ADP
cjfa-47443	203	39	egypt	egypt	PROPN
cjfa-47443	203	40	and	and	CCONJ
cjfa-47443	203	41	yemen	yemen	PROPN
cjfa-47443	203	42	.	.	PUNCT
cjfa-47443	204	1	furthermore	furthermore	ADV
cjfa-47443	204	2	,	,	PUNCT
cjfa-47443	204	3	we	we	PRON
cjfa-47443	204	4	want	want	VERB
cjfa-47443	204	5	to	to	PART
cjfa-47443	204	6	avoid	avoid	VERB
cjfa-47443	204	7	the	the	DET
cjfa-47443	204	8	corruption	corruption	NOUN
cjfa-47443	204	9	that	that	PRON
cjfa-47443	204	10	plagued	plague	VERB
cjfa-47443	204	11	external	external	ADJ
cjfa-47443	204	12	auditors	auditor	NOUN
cjfa-47443	204	13	in	in	ADP
cjfa-47443	204	14	saudi	saudi	PROPN
cjfa-47443	204	15	arabia	arabia	PROPN
cjfa-47443	204	16	and	and	CCONJ
cjfa-47443	204	17	toppled	topple	VERB
cjfa-47443	204	18	many	many	ADJ
cjfa-47443	204	19	investors	investor	NOUN
cjfa-47443	204	20	who	who	PRON
cjfa-47443	204	21	made	make	VERB
cjfa-47443	204	22	bad	bad	ADJ
cjfa-47443	204	23	decisions	decision	NOUN
cjfa-47443	204	24	based	base	VERB
cjfa-47443	204	25	on	on	ADP
cjfa-47443	204	26	misleading	mislead	VERB
cjfa-47443	204	27	financial	financial	ADJ
cjfa-47443	204	28	information	information	NOUN
cjfa-47443	204	29	(	(	PUNCT
cjfa-47443	204	30	zerban	zerban	NOUN
cjfa-47443	204	31	,	,	PUNCT
cjfa-47443	204	32	2018	2018	NUM
cjfa-47443	204	33	)	)	PUNCT
cjfa-47443	204	34	.	.	PUNCT
cjfa-47443	205	1	dalia	dalia	PROPN
cjfa-47443	205	2	abrach	abrach	PROPN
cjfa-47443	205	3	,	,	PUNCT
cjfa-47443	205	4	khalil	khalil	PROPN
cjfa-47443	205	5	feghali2626	feghali2626	PROPN
cjfa-47443	205	6	 	 	SPACE
cjfa-47443	205	7	references	reference	NOUN
cjfa-47443	205	8	 	 	SPACE
cjfa-47443	205	9	references	reference	NOUN
cjfa-47443	205	10	abdelhak	abdelhak	PROPN
cjfa-47443	205	11	,	,	PUNCT
cjfa-47443	205	12	e.	e.	PROPN
cjfa-47443	205	13	,	,	PUNCT
cjfa-47443	205	14	elamer	elamer	PROPN
cjfa-47443	205	15	,	,	PUNCT
cjfa-47443	205	16	a.	a.	NOUN
cjfa-47443	205	17	,	,	PUNCT
cjfa-47443	205	18	alhares	alhare	NOUN
cjfa-47443	205	19	,	,	PUNCT
cjfa-47443	205	20	a.	a.	NOUN
cjfa-47443	205	21	,	,	PUNCT
cjfa-47443	205	22	&	&	CCONJ
cjfa-47443	205	23	mclaughlin	mclaughlin	PROPN
cjfa-47443	205	24	,	,	PUNCT
cjfa-47443	205	25	c.	c.	PROPN
cjfa-47443	205	26	(	(	PUNCT
cjfa-47443	205	27	2019	2019	NUM
cjfa-47443	205	28	)	)	PUNCT
cjfa-47443	205	29	.	.	PUNCT
cjfa-47443	206	1	auditors	auditor	NOUN
cjfa-47443	206	2	’	’	PART
cjfa-47443	206	3	ethical	ethical	ADJ
cjfa-47443	206	4	reasoning	reasoning	NOUN
cjfa-47443	206	5	in	in	ADP
cjfa-47443	206	6	developing	develop	VERB
cjfa-47443	206	7	countries	country	NOUN
cjfa-47443	206	8	:	:	PUNCT
cjfa-47443	206	9	the	the	DET
cjfa-47443	206	10	case	case	NOUN
cjfa-47443	206	11	of	of	ADP
cjfa-47443	206	12	egypt	egypt	PROPN
cjfa-47443	206	13	.	.	PUNCT
cjfa-47443	207	1	international	international	ADJ
cjfa-47443	207	2	journal	journal	PROPN
cjfa-47443	207	3	of	of	ADP
cjfa-47443	207	4	ethic	ethic	ADJ
cjfa-47443	207	5	and	and	CCONJ
cjfa-47443	207	6	systems	system	NOUN
cjfa-47443	207	7	,	,	PUNCT
cjfa-47443	207	8	35(4	35(4	NUM
cjfa-47443	207	9	)	)	PUNCT
cjfa-47443	207	10	,	,	PUNCT
cjfa-47443	207	11	558	558	NUM
cjfa-47443	207	12	-	-	SYM
cjfa-47443	207	13	583	583	NUM
cjfa-47443	207	14	.	.	PUNCT
cjfa-47443	208	1	https://dx.doi.org/10.1108/ijoes-02-2019-0041	https://dx.doi.org/10.1108/ijoes-02-2019-0041	NOUN
cjfa-47443	208	2	.	.	PUNCT
cjfa-47443	209	1	adekoya	adekoya	PROPN
cjfa-47443	209	2	,	,	PUNCT
cjfa-47443	209	3	a.c	a.c	PROPN
cjfa-47443	209	4	.	.	PROPN
cjfa-47443	209	5	,	,	PUNCT
cjfa-47443	209	6	oboh	oboh	PROPN
cjfa-47443	209	7	,	,	PUNCT
cjfa-47443	209	8	c.s	c.s	PROPN
cjfa-47443	209	9	.	.	PROPN
cjfa-47443	209	10	,	,	PUNCT
cjfa-47443	209	11	&	&	CCONJ
cjfa-47443	209	12	oyewumi	oyewumi	PROPN
cjfa-47443	209	13	,	,	PUNCT
cjfa-47443	209	14	o.r	o.r	PROPN
cjfa-47443	209	15	.	.	PROPN
cjfa-47443	209	16	(	(	PUNCT
cjfa-47443	209	17	2020	2020	NUM
cjfa-47443	209	18	)	)	PUNCT
cjfa-47443	209	19	.	.	PUNCT
cjfa-47443	210	1	accountants	accountant	NOUN
cjfa-47443	210	2	perception	perception	NOUN
cjfa-47443	210	3	of	of	ADP
cjfa-47443	210	4	the	the	DET
cjfa-47443	210	5	factors	factor	NOUN
cjfa-47443	210	6	influencing	influence	VERB
cjfa-47443	210	7	auditors	auditor	NOUN
cjfa-47443	210	8	’	’	PART
cjfa-47443	210	9	ethical	ethical	ADJ
cjfa-47443	210	10	behaviour	behaviour	NOUN
cjfa-47443	210	11	in	in	ADP
cjfa-47443	210	12	nigeria	nigeria	PROPN
cjfa-47443	210	13	.	.	PUNCT
cjfa-47443	211	1	heliyon	heliyon	PROPN
cjfa-47443	211	2	,	,	PUNCT
cjfa-47443	211	3	6	6	NUM
cjfa-47443	211	4	,	,	PUNCT
cjfa-47443	211	5	1	1	NUM
cjfa-47443	211	6	-	-	SYM
cjfa-47443	211	7	8	8	NUM
cjfa-47443	211	8	.	.	PUNCT
cjfa-47443	212	1	https://dx.doi	https://dx.doi	NOUN
cjfa-47443	212	2	.	.	PUNCT
cjfa-47443	213	1	org/10.1016	org/10.1016	PROPN
cjfa-47443	213	2	/	/	SYM
cjfa-47443	213	3	j.heliyon.2020.e04271	j.heliyon.2020.e04271	PROPN
cjfa-47443	213	4	.	.	PUNCT
cjfa-47443	214	1	al	al	PROPN
cjfa-47443	214	2	-	-	PUNCT
cjfa-47443	214	3	aidaros	aidaros	PROPN
cjfa-47443	214	4	,	,	PUNCT
cjfa-47443	214	5	a.h	a.h	PROPN
cjfa-47443	214	6	.	.	PROPN
cjfa-47443	214	7	,	,	PUNCT
cjfa-47443	214	8	abdul	abdul	PROPN
cjfa-47443	214	9	ghani	ghani	PROPN
cjfa-47443	214	10	,	,	PUNCT
cjfa-47443	214	11	a.	a.	PROPN
cjfa-47443	214	12	,	,	PUNCT
cjfa-47443	214	13	&	&	CCONJ
cjfa-47443	214	14	idris	idris	PROPN
cjfa-47443	214	15	,	,	PUNCT
cjfa-47443	214	16	k.m	k.m	PROPN
cjfa-47443	214	17	.	.	PROPN
cjfa-47443	214	18	(	(	PUNCT
cjfa-47443	214	19	2014	2014	NUM
cjfa-47443	214	20	)	)	PUNCT
cjfa-47443	214	21	.	.	PUNCT
cjfa-47443	215	1	the	the	DET
cjfa-47443	215	2	consistency	consistency	NOUN
cjfa-47443	215	3	between	between	ADP
cjfa-47443	215	4	prescriptive	prescriptive	NOUN
cjfa-47443	215	5	and	and	CCONJ
cjfa-47443	215	6	deliberative	deliberative	ADJ
cjfa-47443	215	7	accountants	accountant	NOUN
cjfa-47443	215	8	’	'	PUNCT
cjfa-47443	215	9	moral	moral	ADJ
cjfa-47443	215	10	reasoning	reasoning	NOUN
cjfa-47443	215	11	:	:	PUNCT
cjfa-47443	215	12	case	case	NOUN
cjfa-47443	215	13	in	in	ADP
cjfa-47443	215	14	yemen	yemen	PROPN
cjfa-47443	215	15	.	.	PUNCT
cjfa-47443	216	1	international	international	ADJ
cjfa-47443	216	2	review	review	NOUN
cjfa-47443	216	3	of	of	ADP
cjfa-47443	216	4	management	management	NOUN
cjfa-47443	216	5	and	and	CCONJ
cjfa-47443	216	6	business	business	NOUN
cjfa-47443	216	7	research	research	NOUN
cjfa-47443	216	8	,	,	PUNCT
cjfa-47443	216	9	3(4	3(4	NUM
cjfa-47443	216	10	)	)	PUNCT
cjfa-47443	216	11	,	,	PUNCT
cjfa-47443	216	12	1797	1797	NUM
cjfa-47443	216	13	-	-	SYM
cjfa-47443	216	14	1808	1808	NUM
cjfa-47443	216	15	.	.	PUNCT
cjfa-47443	217	1	ardelean	ardelean	ADJ
cjfa-47443	217	2	,	,	PUNCT
cjfa-47443	217	3	a.	a.	PROPN
cjfa-47443	217	4	,	,	PUNCT
cjfa-47443	217	5	&	&	CCONJ
cjfa-47443	217	6	tirontudor	tirontudor	PROPN
cjfa-47443	217	7	,	,	PUNCT
cjfa-47443	217	8	a.	a.	NOUN
cjfa-47443	217	9	(	(	PUNCT
cjfa-47443	217	10	2018	2018	NUM
cjfa-47443	217	11	)	)	PUNCT
cjfa-47443	217	12	.	.	PUNCT
cjfa-47443	218	1	commitment	commitment	NOUN
cjfa-47443	218	2	to	to	ADP
cjfa-47443	218	3	public	public	ADJ
cjfa-47443	218	4	interest	interest	NOUN
cjfa-47443	218	5	in	in	ADP
cjfa-47443	218	6	audit	audit	NOUN
cjfa-47443	218	7	–	–	PUNCT
cjfa-47443	218	8	an	an	DET
cjfa-47443	218	9	imperative	imperative	NOUN
cjfa-47443	218	10	of	of	ADP
cjfa-47443	218	11	strengthening	strengthen	VERB
cjfa-47443	218	12	trust	trust	NOUN
cjfa-47443	218	13	in	in	ADP
cjfa-47443	218	14	financiar	financiar	PROPN
cjfa-47443	218	15	.	.	PUNCT
cjfa-47443	219	1	audit	audit	PROPN
cjfa-47443	219	2	financiar	financiar	PROPN
cjfa-47443	219	3	,	,	PUNCT
cjfa-47443	219	4	16(4	16(4	NUM
cjfa-47443	219	5	)	)	PUNCT
cjfa-47443	219	6	,	,	PUNCT
cjfa-47443	219	7	527	527	NUM
cjfa-47443	219	8	-	-	SYM
cjfa-47443	219	9	543	543	NUM
cjfa-47443	219	10	.	.	PUNCT
cjfa-47443	220	1	https://	https://	PROPN
cjfa-47443	220	2	dx.doi.org/10.20869/auditf/2018/152/022	dx.doi.org/10.20869/auditf/2018/152/022	PROPN
cjfa-47443	220	3	.	.	PUNCT
cjfa-47443	221	1	baratay	baratay	PROPN
cjfa-47443	221	2	,	,	PUNCT
cjfa-47443	221	3	c.	c.	PROPN
cjfa-47443	221	4	(	(	PUNCT
cjfa-47443	221	5	2017	2017	NUM
cjfa-47443	221	6	)	)	PUNCT
cjfa-47443	221	7	.	.	PUNCT
cjfa-47443	222	1	dscg	dscg	ADJ
cjfa-47443	222	2	4	4	NUM
cjfa-47443	222	3	squares	square	NOUN
cjfa-47443	222	4	:	:	PUNCT
cjfa-47443	222	5	accounting	accounting	NOUN
cjfa-47443	222	6	and	and	CCONJ
cjfa-47443	222	7	auditing	auditing	NOUN
cjfa-47443	222	8	(	(	PUNCT
cjfa-47443	222	9	5th	5th	ADJ
cjfa-47443	222	10	ed	ed	NOUN
cjfa-47443	222	11	.	.	PUNCT
cjfa-47443	222	12	)	)	PUNCT
cjfa-47443	222	13	.	.	PUNCT
cjfa-47443	223	1	paris	paris	PROPN
cjfa-47443	223	2	:	:	PUNCT
cjfa-47443	224	1	gualino	gualino	PROPN
cjfa-47443	224	2	.	.	PUNCT
cjfa-47443	225	1	ben	ben	PROPN
cjfa-47443	225	2	hamadi	hamadi	PROPN
cjfa-47443	225	3	,	,	PUNCT
cjfa-47443	225	4	z.	z.	PROPN
cjfa-47443	225	5	(	(	PUNCT
cjfa-47443	225	6	2020	2020	NUM
cjfa-47443	225	7	)	)	PUNCT
cjfa-47443	225	8	.	.	PUNCT
cjfa-47443	226	1	auditor	auditor	NOUN
cjfa-47443	226	2	’s	’s	PART
cjfa-47443	226	3	independence	independence	NOUN
cjfa-47443	226	4	and	and	CCONJ
cjfa-47443	226	5	fear	fear	NOUN
cjfa-47443	226	6	in	in	ADP
cjfa-47443	226	7	a	a	DET
cjfa-47443	226	8	context	context	NOUN
cjfa-47443	226	9	of	of	ADP
cjfa-47443	226	10	corruption	corruption	NOUN
cjfa-47443	226	11	:	:	PUNCT
cjfa-47443	226	12	pre	pre	ADJ
cjfa-47443	226	13	-	-	PROPN
cjfa-47443	226	14	revolution	revolution	ADJ
cjfa-47443	226	15	tunisia	tunisia	PROPN
cjfa-47443	226	16	.	.	PUNCT
cjfa-47443	227	1	comptabilité	comptabilité	PROPN
cjfa-47443	227	2	contrôle	contrôle	PROPN
cjfa-47443	227	3	audit	audit	PROPN
cjfa-47443	227	4	,	,	PUNCT
cjfa-47443	227	5	26(3	26(3	NUM
cjfa-47443	227	6	)	)	PUNCT
cjfa-47443	227	7	,	,	PUNCT
cjfa-47443	227	8	35	35	NUM
cjfa-47443	227	9	-	-	SYM
cjfa-47443	227	10	66	66	NUM
cjfa-47443	227	11	.	.	PUNCT
cjfa-47443	228	1	https://dx.doi	https://dx.doi	NOUN
cjfa-47443	228	2	.	.	PUNCT
cjfa-47443	229	1	org/10.3917	org/10.3917	NOUN
cjfa-47443	229	2	/	/	SYM
cjfa-47443	229	3	cca.263.0035	cca.263.0035	PROPN
cjfa-47443	229	4	.	.	PUNCT
cjfa-47443	230	1	carolita	carolita	PROPN
cjfa-47443	230	2	,	,	PUNCT
cjfa-47443	230	3	m.k	m.k	PROPN
cjfa-47443	230	4	.	.	PROPN
cjfa-47443	230	5	,	,	PUNCT
cjfa-47443	230	6	&	&	CCONJ
cjfa-47443	230	7	rahardjo	rahardjo	PROPN
cjfa-47443	230	8	,	,	PUNCT
cjfa-47443	230	9	s.n	s.n	PROPN
cjfa-47443	230	10	.	.	PROPN
cjfa-47443	230	11	(	(	PUNCT
cjfa-47443	230	12	2012	2012	NUM
cjfa-47443	230	13	)	)	PUNCT
cjfa-47443	230	14	.	.	PUNCT
cjfa-47443	231	1	the	the	DET
cjfa-47443	231	2	influence	influence	NOUN
cjfa-47443	231	3	of	of	ADP
cjfa-47443	231	4	work	work	NOUN
cjfa-47443	231	5	experience	experience	NOUN
cjfa-47443	231	6	,	,	PUNCT
cjfa-47443	231	7	independence	independence	NOUN
cjfa-47443	231	8	,	,	PUNCT
cjfa-47443	231	9	objectivity	objectivity	NOUN
cjfa-47443	231	10	,	,	PUNCT
cjfa-47443	231	11	integrity	integrity	NOUN
cjfa-47443	231	12	,	,	PUNCT
cjfa-47443	231	13	competence	competence	NOUN
cjfa-47443	231	14	,	,	PUNCT
cjfa-47443	231	15	and	and	CCONJ
cjfa-47443	231	16	organizational	organizational	ADJ
cjfa-47443	231	17	commitment	commitment	NOUN
cjfa-47443	231	18	to	to	ADP
cjfa-47443	231	19	the	the	DET
cjfa-47443	231	20	quality	quality	NOUN
cjfa-47443	231	21	of	of	ADP
cjfa-47443	231	22	audit	audit	NOUN
cjfa-47443	231	23	results	result	NOUN
cjfa-47443	231	24	.	.	PUNCT
cjfa-47443	232	1	(	(	PUNCT
cjfa-47443	232	2	study	study	VERB
cjfa-47443	232	3	at	at	ADP
cjfa-47443	232	4	public	public	ADJ
cjfa-47443	232	5	accounting	accounting	NOUN
cjfa-47443	232	6	firm	firm	NOUN
cjfa-47443	232	7	in	in	ADP
cjfa-47443	232	8	semarang	semarang	PROPN
cjfa-47443	232	9	)	)	PUNCT
cjfa-47443	232	10	.	.	PUNCT
cjfa-47443	233	1	diponegoro	diponegoro	PROPN
cjfa-47443	233	2	journal	journal	PROPN
cjfa-47443	233	3	of	of	ADP
cjfa-47443	233	4	accounting	accounting	NOUN
cjfa-47443	233	5	,	,	PUNCT
cjfa-47443	233	6	1(2	1(2	NUM
cjfa-47443	233	7	)	)	PUNCT
cjfa-47443	233	8	,	,	PUNCT
cjfa-47443	233	9	1	1	NUM
cjfa-47443	233	10	-	-	SYM
cjfa-47443	233	11	11	11	NUM
cjfa-47443	233	12	.	.	PUNCT
cjfa-47443	234	1	cercle	cercle	PROPN
cjfa-47443	234	2	d’ethique	d’ethique	PROPN
cjfa-47443	234	3	des	des	X
cjfa-47443	234	4	affaires	affaires	X
cjfa-47443	234	5	(	(	PUNCT
cjfa-47443	234	6	cea	cea	PROPN
cjfa-47443	234	7	)	)	PUNCT
cjfa-47443	234	8	.	.	PUNCT
cjfa-47443	235	1	(	(	PUNCT
cjfa-47443	235	2	2014	2014	NUM
cjfa-47443	235	3	)	)	PUNCT
cjfa-47443	235	4	.	.	PUNCT
cjfa-47443	236	1	the	the	DET
cjfa-47443	236	2	manifesto	manifesto	NOUN
cjfa-47443	236	3	for	for	ADP
cjfa-47443	236	4	business	business	NOUN
cjfa-47443	236	5	ethics	ethic	NOUN
cjfa-47443	236	6	.	.	PUNCT
cjfa-47443	237	1	retrieved	retrieve	VERB
cjfa-47443	237	2	from	from	ADP
cjfa-47443	237	3	https://cercle-ethique.net/	https://cercle-ethique.net/	PROPN
cjfa-47443	237	4	(	(	PUNCT
cjfa-47443	237	5	accessed	access	VERB
cjfa-47443	237	6	:	:	PUNCT
cjfa-47443	237	7	29.6.2021	29.6.2021	NUM
cjfa-47443	237	8	)	)	PUNCT
cjfa-47443	237	9	.	.	PUNCT
cjfa-47443	238	1	chaari	chaari	PROPN
cjfa-47443	238	2	,	,	PUNCT
cjfa-47443	238	3	h.f	h.f	PROPN
cjfa-47443	238	4	.	.	PROPN
cjfa-47443	238	5	,	,	PUNCT
cjfa-47443	238	6	belanès	belanès	PROPN
cjfa-47443	238	7	,	,	PUNCT
cjfa-47443	238	8	a.	a.	PROPN
cjfa-47443	238	9	,	,	PUNCT
cjfa-47443	238	10	&	&	CCONJ
cjfa-47443	238	11	lajmi	lajmi	PROPN
cjfa-47443	238	12	,	,	PUNCT
cjfa-47443	238	13	a.	a.	NOUN
cjfa-47443	238	14	(	(	PUNCT
cjfa-47443	238	15	2022	2022	NUM
cjfa-47443	238	16	)	)	PUNCT
cjfa-47443	238	17	.	.	PUNCT
cjfa-47443	239	1	fraud	fraud	NOUN
cjfa-47443	239	2	risk	risk	NOUN
cjfa-47443	239	3	and	and	CCONJ
cjfa-47443	239	4	audit	audit	NOUN
cjfa-47443	239	5	quality	quality	NOUN
cjfa-47443	239	6	:	:	PUNCT
cjfa-47443	239	7	the	the	DET
cjfa-47443	239	8	case	case	NOUN
cjfa-47443	239	9	of	of	ADP
cjfa-47443	239	10	us	us	PROPN
cjfa-47443	239	11	public	public	ADJ
cjfa-47443	239	12	firms	firm	NOUN
cjfa-47443	239	13	.	.	PUNCT
cjfa-47443	240	1	copernican	copernican	PROPN
cjfa-47443	240	2	journal	journal	PROPN
cjfa-47443	240	3	of	of	ADP
cjfa-47443	240	4	finance	finance	PROPN
cjfa-47443	240	5	&	&	CCONJ
cjfa-47443	240	6	accounting	accounting	PROPN
cjfa-47443	240	7	,	,	PUNCT
cjfa-47443	240	8	11(1	11(1	NUM
cjfa-47443	240	9	)	)	PUNCT
cjfa-47443	240	10	,	,	PUNCT
cjfa-47443	240	11	29–47	29–47	NUM
cjfa-47443	240	12	.	.	PUNCT
cjfa-47443	241	1	https://	https://	PROPN
cjfa-47443	241	2	dx.doi.org/10.12775/cjfa.2022.002	dx.doi.org/10.12775/cjfa.2022.002	PROPN
cjfa-47443	241	3	.	.	PUNCT
cjfa-47443	242	1	charpateau	charpateau	PROPN
cjfa-47443	242	2	,	,	PUNCT
cjfa-47443	242	3	o.	o.	PROPN
cjfa-47443	242	4	(	(	PUNCT
cjfa-47443	242	5	2012	2012	NUM
cjfa-47443	242	6	)	)	PUNCT
cjfa-47443	242	7	.	.	PUNCT
cjfa-47443	243	1	auditor	auditor	NOUN
cjfa-47443	243	2	ethics	ethic	NOUN
cjfa-47443	243	3	.	.	PUNCT
cjfa-47443	244	1	human	human	ADJ
cjfa-47443	244	2	resources	resource	NOUN
cjfa-47443	244	3	encyclopedia	encyclopedia	NOUN
cjfa-47443	244	4	.	.	PUNCT
cjfa-47443	245	1	vuibert	vuibert	PROPN
cjfa-47443	245	2	,	,	PUNCT
cjfa-47443	245	3	14(1	14(1	NUM
cjfa-47443	245	4	)	)	PUNCT
cjfa-47443	245	5	,	,	PUNCT
cjfa-47443	245	6	1	1	NUM
cjfa-47443	245	7	-	-	SYM
cjfa-47443	245	8	14	14	NUM
cjfa-47443	245	9	.	.	PUNCT
cjfa-47443	246	1	chaudey	chaudey	PROPN
cjfa-47443	246	2	,	,	PUNCT
cjfa-47443	246	3	m.	m.	NOUN
cjfa-47443	246	4	(	(	PUNCT
cjfa-47443	246	5	2014	2014	NUM
cjfa-47443	246	6	)	)	PUNCT
cjfa-47443	246	7	.	.	PUNCT
cjfa-47443	247	1	economic	economic	ADJ
cjfa-47443	247	2	analysis	analysis	NOUN
cjfa-47443	247	3	of	of	ADP
cjfa-47443	247	4	the	the	DET
cjfa-47443	247	5	firm	firm	NOUN
cjfa-47443	247	6	.	.	PUNCT
cjfa-47443	248	1	paris	paris	PROPN
cjfa-47443	248	2	:	:	PUNCT
cjfa-47443	248	3	armand	armand	PROPN
cjfa-47443	248	4	colin	colin	PROPN
cjfa-47443	248	5	.	.	PUNCT
cjfa-47443	249	1	de	de	PROPN
cjfa-47443	249	2	graaf	graaf	PROPN
cjfa-47443	249	3	,	,	PUNCT
cjfa-47443	249	4	f.-j	f.-j	PROPN
cjfa-47443	249	5	.	.	PUNCT
cjfa-47443	250	1	(	(	PUNCT
cjfa-47443	250	2	2019	2019	NUM
cjfa-47443	250	3	)	)	PUNCT
cjfa-47443	250	4	.	.	PUNCT
cjfa-47443	251	1	ethics	ethic	NOUN
cjfa-47443	251	2	and	and	CCONJ
cjfa-47443	251	3	behavioural	behavioural	ADJ
cjfa-47443	251	4	theory	theory	NOUN
cjfa-47443	251	5	:	:	PUNCT
cjfa-47443	251	6	how	how	SCONJ
cjfa-47443	251	7	do	do	AUX
cjfa-47443	251	8	professionals	professional	NOUN
cjfa-47443	251	9	assess	assess	VERB
cjfa-47443	251	10	their	their	PRON
cjfa-47443	251	11	mental	mental	ADJ
cjfa-47443	251	12	models	model	NOUN
cjfa-47443	251	13	?	?	PUNCT
cjfa-47443	252	1	journal	journal	NOUN
cjfa-47443	252	2	of	of	ADP
cjfa-47443	252	3	business	business	NOUN
cjfa-47443	252	4	ethics	ethic	NOUN
cjfa-47443	252	5	,	,	PUNCT
cjfa-47443	252	6	157	157	NUM
cjfa-47443	252	7	,	,	PUNCT
cjfa-47443	252	8	933–947	933–947	NUM
cjfa-47443	252	9	.	.	PUNCT
cjfa-47443	253	1	https://dx.doi	https://dx.doi	NOUN
cjfa-47443	253	2	.	.	PUNCT
cjfa-47443	254	1	org/10.1007	org/10.1007	PROPN
cjfa-47443	254	2	/	/	SYM
cjfa-47443	254	3	s10551	s10551	PROPN
cjfa-47443	254	4	-	-	PUNCT
cjfa-47443	254	5	018	018	NUM
cjfa-47443	254	6	-	-	PUNCT
cjfa-47443	254	7	3955	3955	NUM
cjfa-47443	254	8	-	-	PUNCT
cjfa-47443	254	9	6	6	NUM
cjfa-47443	254	10	.	.	PUNCT
cjfa-47443	254	11	dharmasiri	dharmasiri	PROPN
cjfa-47443	254	12	,	,	PUNCT
cjfa-47443	254	13	p.	p.	PROPN
cjfa-47443	254	14	,	,	PUNCT
cjfa-47443	254	15	phang	phang	PROPN
cjfa-47443	254	16	,	,	PUNCT
cjfa-47443	254	17	s.	s.	PROPN
cjfa-47443	254	18	,	,	PUNCT
cjfa-47443	254	19	prasad	prasad	PROPN
cjfa-47443	254	20	,	,	PUNCT
cjfa-47443	254	21	a.	a.	PROPN
cjfa-47443	254	22	,	,	PUNCT
cjfa-47443	254	23	&	&	CCONJ
cjfa-47443	254	24	webste	webste	NOUN
cjfa-47443	254	25	,	,	PUNCT
cjfa-47443	254	26	j.	j.	PROPN
cjfa-47443	254	27	(	(	PUNCT
cjfa-47443	254	28	2021	2021	NUM
cjfa-47443	254	29	)	)	PUNCT
cjfa-47443	254	30	.	.	PUNCT
cjfa-47443	255	1	consequences	consequence	NOUN
cjfa-47443	255	2	of	of	ADP
cjfa-47443	255	3	ethical	ethical	ADJ
cjfa-47443	255	4	and	and	CCONJ
cjfa-47443	255	5	audit	audit	NOUN
cjfa-47443	255	6	violations	violation	NOUN
cjfa-47443	255	7	:	:	PUNCT
cjfa-47443	255	8	evidence	evidence	NOUN
cjfa-47443	255	9	from	from	ADP
cjfa-47443	255	10	the	the	DET
cjfa-47443	255	11	pcaob	pcaob	NOUN
cjfa-47443	255	12	settled	settle	VERB
cjfa-47443	255	13	disciplinary	disciplinary	ADJ
cjfa-47443	255	14	orders	order	NOUN
cjfa-47443	255	15	.	.	PUNCT
cjfa-47443	256	1	journal	journal	NOUN
cjfa-47443	256	2	of	of	ADP
cjfa-47443	256	3	business	business	NOUN
cjfa-47443	256	4	ethics	ethic	NOUN
cjfa-47443	256	5	.	.	PUNCT
cjfa-47443	257	1	https://dx.doi.org/10.1007/s10551-021-04786-4	https://dx.doi.org/10.1007/s10551-021-04786-4	PROPN
cjfa-47443	257	2	.	.	PUNCT
cjfa-47443	258	1	diallo	diallo	PROPN
cjfa-47443	258	2	,	,	PUNCT
cjfa-47443	258	3	kh	kh	PROPN
cjfa-47443	258	4	.	.	PROPN
cjfa-47443	258	5	,	,	PUNCT
cjfa-47443	258	6	&	&	CCONJ
cjfa-47443	258	7	diop	diop	PROPN
cjfa-47443	258	8	,	,	PUNCT
cjfa-47443	258	9	ch	ch	NOUN
cjfa-47443	258	10	.	.	PUNCT
cjfa-47443	258	11	(	(	PUNCT
cjfa-47443	258	12	2020	2020	NUM
cjfa-47443	258	13	)	)	PUNCT
cjfa-47443	258	14	.	.	PUNCT
cjfa-47443	259	1	explanatory	explanatory	ADJ
cjfa-47443	259	2	factors	factor	NOUN
cjfa-47443	259	3	of	of	ADP
cjfa-47443	259	4	the	the	DET
cjfa-47443	259	5	external	external	ADJ
cjfa-47443	259	6	auditor	auditor	NOUN
cjfa-47443	259	7	independence	independence	NOUN
cjfa-47443	259	8	.	.	PUNCT
cjfa-47443	260	1	revue	revue	PROPN
cjfa-47443	260	2	du	du	PROPN
cjfa-47443	260	3	contrôle	contrôle	PROPN
cjfa-47443	260	4	,	,	PUNCT
cjfa-47443	260	5	de	de	X
cjfa-47443	260	6	la	la	X
cjfa-47443	260	7	comptabilité	comptabilité	PROPN
cjfa-47443	260	8	et	et	PROPN
cjfa-47443	260	9	de	de	PROPN
cjfa-47443	260	10	l’audit	l’audit	PROPN
cjfa-47443	260	11	,	,	PUNCT
cjfa-47443	260	12	4(4	4(4	NUM
cjfa-47443	260	13	)	)	PUNCT
cjfa-47443	260	14	,	,	PUNCT
cjfa-47443	260	15	191	191	NUM
cjfa-47443	260	16	–	–	PUNCT
cjfa-47443	260	17	217	217	NUM
cjfa-47443	260	18	.	.	PUNCT
cjfa-47443	261	1	el	el	PROPN
cjfa-47443	261	2	azhary	azhary	PROPN
cjfa-47443	261	3	,	,	PUNCT
cjfa-47443	261	4	n.	n.	NOUN
cjfa-47443	261	5	,	,	PUNCT
cjfa-47443	261	6	&	&	CCONJ
cjfa-47443	261	7	taouab	taouab	PROPN
cjfa-47443	261	8	,	,	PUNCT
cjfa-47443	261	9	o.	o.	PROPN
cjfa-47443	261	10	(	(	PUNCT
cjfa-47443	261	11	2016	2016	NUM
cjfa-47443	261	12	)	)	PUNCT
cjfa-47443	261	13	.	.	PUNCT
cjfa-47443	262	1	the	the	DET
cjfa-47443	262	2	determinants	determinant	NOUN
cjfa-47443	262	3	of	of	ADP
cjfa-47443	262	4	auditors	auditor	NOUN
cjfa-47443	262	5	’	’	PART
cjfa-47443	262	6	independence	independence	NOUN
cjfa-47443	262	7	.	.	PUNCT
cjfa-47443	263	1	european	european	ADJ
cjfa-47443	263	2	scientific	scientific	ADJ
cjfa-47443	263	3	journal	journal	NOUN
cjfa-47443	263	4	,	,	PUNCT
cjfa-47443	263	5	12(34	12(34	NUM
cjfa-47443	263	6	)	)	PUNCT
cjfa-47443	263	7	,	,	PUNCT
cjfa-47443	263	8	158	158	NUM
cjfa-47443	263	9	-	-	SYM
cjfa-47443	263	10	181	181	NUM
cjfa-47443	263	11	.	.	PUNCT
cjfa-47443	264	1	https://dx.doi.org/10.19044/esj.2016	https://dx.doi.org/10.19044/esj.2016	PROPN
cjfa-47443	264	2	.	.	PUNCT
cjfa-47443	265	1	v12n34p158	v12n34p158	NOUN
cjfa-47443	265	2	.	.	PUNCT
cjfa-47443	265	3	examination	examination	NOUN
cjfa-47443	265	4	of	of	ADP
cjfa-47443	265	5	ethical	ethical	ADJ
cjfa-47443	265	6	and	and	CCONJ
cjfa-47443	265	7	professional	professional	ADJ
cjfa-47443	265	8	conduct	conduct	NOUN
cjfa-47443	265	9	…	…	PUNCT
cjfa-47443	265	10	2727	2727	NUM
cjfa-47443	265	11	feghali	feghali	PROPN
cjfa-47443	265	12	,	,	PUNCT
cjfa-47443	265	13	k.	k.	PROPN
cjfa-47443	265	14	(	(	PUNCT
cjfa-47443	265	15	2015	2015	NUM
cjfa-47443	265	16	)	)	PUNCT
cjfa-47443	265	17	.	.	PUNCT
cjfa-47443	266	1	auditing	auditing	NOUN
cjfa-47443	266	2	techniques	technique	NOUN
cjfa-47443	266	3	and	and	CCONJ
cjfa-47443	266	4	procedures	procedure	NOUN
cjfa-47443	266	5	.	.	PUNCT
cjfa-47443	267	1	paris	paris	PROPN
cjfa-47443	267	2	:	:	PUNCT
cjfa-47443	268	1	l’harmattan	l’harmattan	PROPN
cjfa-47443	268	2	.	.	PUNCT
cjfa-47443	269	1	hakim	hakim	PROPN
cjfa-47443	269	2	chaar	chaar	PROPN
cjfa-47443	269	3	,	,	PUNCT
cjfa-47443	269	4	r.	r.	PROPN
cjfa-47443	269	5	,	,	PUNCT
cjfa-47443	269	6	&	&	CCONJ
cjfa-47443	269	7	bizri	bizri	PROPN
cjfa-47443	269	8	,	,	PUNCT
cjfa-47443	269	9	r.	r.	PROPN
cjfa-47443	269	10	(	(	PUNCT
cjfa-47443	269	11	2015	2015	NUM
cjfa-47443	269	12	)	)	PUNCT
cjfa-47443	269	13	.	.	PUNCT
cjfa-47443	270	1	the	the	DET
cjfa-47443	270	2	education	education	NOUN
cjfa-47443	270	3	gap	gap	NOUN
cjfa-47443	270	4	in	in	ADP
cjfa-47443	270	5	the	the	DET
cjfa-47443	270	6	accounting	accounting	NOUN
cjfa-47443	270	7	profession	profession	NOUN
cjfa-47443	270	8	evidence	evidence	NOUN
cjfa-47443	270	9	from	from	ADP
cjfa-47443	270	10	lebanon	lebanon	PROPN
cjfa-47443	270	11	.	.	PUNCT
cjfa-47443	271	1	world	world	PROPN
cjfa-47443	271	2	review	review	PROPN
cjfa-47443	271	3	of	of	ADP
cjfa-47443	271	4	business	business	NOUN
cjfa-47443	271	5	research	research	NOUN
cjfa-47443	271	6	,	,	PUNCT
cjfa-47443	271	7	5(3	5(3	NUM
cjfa-47443	271	8	)	)	PUNCT
cjfa-47443	271	9	,	,	PUNCT
cjfa-47443	271	10	13	13	NUM
cjfa-47443	271	11	-	-	SYM
cjfa-47443	271	12	29	29	NUM
cjfa-47443	271	13	.	.	PUNCT
cjfa-47443	272	1	hardwick	hardwick	PROPN
cjfa-47443	272	2	research	research	PROPN
cjfa-47443	272	3	.	.	PUNCT
cjfa-47443	273	1	(	(	PUNCT
cjfa-47443	273	2	2022	2022	NUM
cjfa-47443	273	3	)	)	PUNCT
cjfa-47443	273	4	.	.	PUNCT
cjfa-47443	274	1	determining	determine	VERB
cjfa-47443	274	2	your	your	PRON
cjfa-47443	274	3	sample	sample	NOUN
cjfa-47443	274	4	size	size	NOUN
cjfa-47443	274	5	,	,	PUNCT
cjfa-47443	274	6	https://www.hardwickresearch.com/resources/determining-sample-size/	https://www.hardwickresearch.com/resources/determining-sample-size/	NOUN
cjfa-47443	274	7	(	(	PUNCT
cjfa-47443	274	8	accessed	access	VERB
cjfa-47443	274	9	:	:	PUNCT
cjfa-47443	274	10	18.03.2022	18.03.2022	NUM
cjfa-47443	274	11	)	)	PUNCT
cjfa-47443	274	12	.	.	PUNCT
cjfa-47443	275	1	hess	hess	PROPN
cjfa-47443	275	2	,	,	PUNCT
cjfa-47443	275	3	d.	d.	PROPN
cjfa-47443	275	4	,	,	PUNCT
cjfa-47443	275	5	haney	haney	PROPN
cjfa-47443	275	6	,	,	PUNCT
cjfa-47443	275	7	m.	m.	NOUN
cjfa-47443	275	8	,	,	PUNCT
cjfa-47443	275	9	&	&	CCONJ
cjfa-47443	275	10	macphail	macphail	PROPN
cjfa-47443	275	11	,	,	PUNCT
cjfa-47443	275	12	c.	c.	NOUN
cjfa-47443	275	13	(	(	PUNCT
cjfa-47443	275	14	2017	2017	NUM
cjfa-47443	275	15	)	)	PUNCT
cjfa-47443	275	16	.	.	PUNCT
cjfa-47443	276	1	what	what	PRON
cjfa-47443	276	2	you	you	PRON
cjfa-47443	276	3	do	do	AUX
cjfa-47443	276	4	know	know	VERB
cjfa-47443	276	5	can	can	AUX
cjfa-47443	276	6	hurt	hurt	VERB
cjfa-47443	276	7	you	you	PRON
cjfa-47443	276	8	:	:	PUNCT
cjfa-47443	276	9	an	an	DET
cjfa-47443	276	10	instructional	instructional	ADJ
cjfa-47443	276	11	case	case	NOUN
cjfa-47443	276	12	requiring	require	VERB
cjfa-47443	276	13	application	application	NOUN
cjfa-47443	276	14	of	of	ADP
cjfa-47443	276	15	professional	professional	ADJ
cjfa-47443	276	16	standards	standard	NOUN
cjfa-47443	276	17	to	to	ADP
cjfa-47443	276	18	an	an	DET
cjfa-47443	276	19	ethical	ethical	ADJ
cjfa-47443	276	20	dilemma	dilemma	NOUN
cjfa-47443	276	21	facing	face	VERB
cjfa-47443	276	22	an	an	DET
cjfa-47443	276	23	auditor	auditor	NOUN
cjfa-47443	276	24	and	and	CCONJ
cjfa-47443	276	25	tax	tax	NOUN
cjfa-47443	276	26	preparer	preparer	NOUN
cjfa-47443	276	27	.	.	PUNCT
cjfa-47443	277	1	current	current	ADJ
cjfa-47443	277	2	issues	issue	NOUN
cjfa-47443	277	3	in	in	ADP
cjfa-47443	277	4	auditing	auditing	NOUN
cjfa-47443	277	5	,	,	PUNCT
cjfa-47443	277	6	11(1	11(1	NUM
cjfa-47443	277	7	)	)	PUNCT
cjfa-47443	277	8	,	,	PUNCT
cjfa-47443	277	9	1	1	NUM
cjfa-47443	277	10	-	-	SYM
cjfa-47443	277	11	9	9	NUM
cjfa-47443	277	12	.	.	PUNCT
cjfa-47443	278	1	https://	https://	PROPN
cjfa-47443	278	2	dx.doi.org/10.2308/ciia-51671	dx.doi.org/10.2308/ciia-51671	PROPN
cjfa-47443	278	3	.	.	PUNCT
cjfa-47443	279	1	jonquières	jonquière	NOUN
cjfa-47443	279	2	,	,	PUNCT
cjfa-47443	279	3	m.	m.	NOUN
cjfa-47443	279	4	,	,	PUNCT
cjfa-47443	279	5	&	&	CCONJ
cjfa-47443	279	6	joras	joras	PROPN
cjfa-47443	279	7	,	,	PUNCT
cjfa-47443	279	8	m.	m.	NOUN
cjfa-47443	279	9	(	(	PUNCT
cjfa-47443	279	10	2015	2015	NUM
cjfa-47443	279	11	)	)	PUNCT
cjfa-47443	279	12	.	.	PUNCT
cjfa-47443	280	1	the	the	DET
cjfa-47443	280	2	audit	audit	NOUN
cjfa-47443	280	3	,	,	PUNCT
cjfa-47443	280	4	the	the	DET
cjfa-47443	280	5	same	same	ADJ
cjfa-47443	280	6	intelligent	intelligent	ADJ
cjfa-47443	280	7	approach	approach	NOUN
cjfa-47443	280	8	for	for	ADP
cjfa-47443	280	9	all	all	PRON
cjfa-47443	280	10	.	.	PUNCT
cjfa-47443	281	1	paris	paris	PROPN
cjfa-47443	281	2	:	:	PUNCT
cjfa-47443	281	3	ems	ems	PROPN
cjfa-47443	281	4	editions	edition	NOUN
cjfa-47443	281	5	.	.	PUNCT
cjfa-47443	282	1	kohlberg	kohlberg	PROPN
cjfa-47443	282	2	,	,	PUNCT
cjfa-47443	282	3	l.	l.	PROPN
cjfa-47443	282	4	(	(	PUNCT
cjfa-47443	282	5	1968	1968	NUM
cjfa-47443	282	6	)	)	PUNCT
cjfa-47443	282	7	.	.	PUNCT
cjfa-47443	283	1	early	early	ADJ
cjfa-47443	283	2	education	education	NOUN
cjfa-47443	283	3	:	:	PUNCT
cjfa-47443	283	4	a	a	DET
cjfa-47443	283	5	cognitive	cognitive	ADJ
cjfa-47443	283	6	-	-	PUNCT
cjfa-47443	283	7	developmental	developmental	ADJ
cjfa-47443	283	8	view	view	NOUN
cjfa-47443	283	9	.	.	PUNCT
cjfa-47443	284	1	child	child	NOUN
cjfa-47443	284	2	development	development	NOUN
cjfa-47443	284	3	,	,	PUNCT
cjfa-47443	284	4	39(4	39(4	NOUN
cjfa-47443	284	5	)	)	PUNCT
cjfa-47443	284	6	,	,	PUNCT
cjfa-47443	284	7	1013	1013	NUM
cjfa-47443	284	8	-	-	SYM
cjfa-47443	284	9	1062	1062	NUM
cjfa-47443	284	10	.	.	PUNCT
cjfa-47443	285	1	https://dx.doi.org/10.2307/1127272	https://dx.doi.org/10.2307/1127272	PROPN
cjfa-47443	285	2	.	.	PUNCT
cjfa-47443	286	1	latan	latan	PROPN
cjfa-47443	286	2	,	,	PUNCT
cjfa-47443	286	3	h.	h.	PROPN
cjfa-47443	286	4	,	,	PUNCT
cjfa-47443	286	5	jabbour	jabbour	NOUN
cjfa-47443	286	6	,	,	PUNCT
cjfa-47443	286	7	c.j	c.j	PROPN
cjfa-47443	286	8	.	.	PROPN
cjfa-47443	286	9	,	,	PUNCT
cjfa-47443	286	10	&	&	CCONJ
cjfa-47443	286	11	lopes	lopes	PROPN
cjfa-47443	286	12	de	de	PROPN
cjfa-47443	286	13	sousa	sousa	PROPN
cjfa-47443	286	14	jabbour	jabbour	PROPN
cjfa-47443	286	15	,	,	PUNCT
cjfa-47443	286	16	a.b	a.b	PROPN
cjfa-47443	286	17	.	.	PROPN
cjfa-47443	286	18	(	(	PUNCT
cjfa-47443	286	19	2019	2019	NUM
cjfa-47443	286	20	)	)	PUNCT
cjfa-47443	286	21	.	.	PUNCT
cjfa-47443	287	1	ethical	ethical	ADJ
cjfa-47443	287	2	awareness	awareness	NOUN
cjfa-47443	287	3	,	,	PUNCT
cjfa-47443	287	4	ethical	ethical	ADJ
cjfa-47443	287	5	judgment	judgment	NOUN
cjfa-47443	287	6	,	,	PUNCT
cjfa-47443	287	7	and	and	CCONJ
cjfa-47443	287	8	whistleblowing	whistleblowe	VERB
cjfa-47443	287	9	:	:	PUNCT
cjfa-47443	287	10	a	a	DET
cjfa-47443	287	11	moderated	moderated	ADJ
cjfa-47443	287	12	mediation	mediation	NOUN
cjfa-47443	287	13	analysis	analysis	NOUN
cjfa-47443	287	14	.	.	PUNCT
cjfa-47443	288	1	j	j	PROPN
cjfa-47443	288	2	bus	bus	NOUN
cjfa-47443	288	3	ethics	ethic	NOUN
cjfa-47443	288	4	,	,	PUNCT
cjfa-47443	288	5	155	155	NUM
cjfa-47443	288	6	,	,	PUNCT
cjfa-47443	288	7	289	289	NUM
cjfa-47443	288	8	-	-	SYM
cjfa-47443	288	9	304	304	NUM
cjfa-47443	288	10	.	.	PUNCT
cjfa-47443	289	1	https://dx.doi.org/10.1007/s10551-017-3534-2	https://dx.doi.org/10.1007/s10551-017-3534-2	NUM
cjfa-47443	289	2	.	.	PUNCT
cjfa-47443	290	1	michelik	michelik	PROPN
cjfa-47443	290	2	,	,	PUNCT
cjfa-47443	290	3	f.	f.	PROPN
cjfa-47443	290	4	(	(	PUNCT
cjfa-47443	290	5	2008	2008	NUM
cjfa-47443	290	6	)	)	PUNCT
cjfa-47443	290	7	.	.	PUNCT
cjfa-47443	291	1	the	the	DET
cjfa-47443	291	2	attitude	attitude	NOUN
cjfa-47443	291	3	-	-	PUNCT
cjfa-47443	291	4	behavior	behavior	NOUN
cjfa-47443	291	5	relationship	relationship	NOUN
cjfa-47443	291	6	:	:	PUNCT
cjfa-47443	291	7	an	an	DET
cjfa-47443	291	8	inventory	inventory	NOUN
cjfa-47443	291	9	.	.	PUNCT
cjfa-47443	292	1	éthique	éthique	PROPN
cjfa-47443	292	2	et	et	PROPN
cjfa-47443	292	3	économique	économique	PROPN
cjfa-47443	292	4	,	,	PUNCT
cjfa-47443	292	5	6(1	6(1	NUM
cjfa-47443	292	6	)	)	PUNCT
cjfa-47443	292	7	,	,	PUNCT
cjfa-47443	292	8	1	1	NUM
cjfa-47443	292	9	-	-	SYM
cjfa-47443	292	10	11.26	11.26	NUM
cjfa-47443	292	11	.	.	PUNCT
cjfa-47443	293	1	neu	neu	PROPN
cjfa-47443	293	2	,	,	PUNCT
cjfa-47443	293	3	d.	d.	PROPN
cjfa-47443	293	4	,	,	PUNCT
cjfa-47443	293	5	saxton	saxton	PROPN
cjfa-47443	293	6	,	,	PUNCT
cjfa-47443	293	7	g.	g.	PROPN
cjfa-47443	293	8	,	,	PUNCT
cjfa-47443	293	9	everett	everett	PROPN
cjfa-47443	293	10	,	,	PUNCT
cjfa-47443	293	11	j.d	j.d	PROPN
cjfa-47443	293	12	.	.	PROPN
cjfa-47443	293	13	,	,	PUNCT
cjfa-47443	293	14	&	&	CCONJ
cjfa-47443	293	15	rahaman	rahaman	NOUN
cjfa-47443	293	16	,	,	PUNCT
cjfa-47443	293	17	a.	a.	NOUN
cjfa-47443	293	18	(	(	PUNCT
cjfa-47443	293	19	2022	2022	NUM
cjfa-47443	293	20	)	)	PUNCT
cjfa-47443	293	21	.	.	PUNCT
cjfa-47443	294	1	the	the	DET
cjfa-47443	294	2	centrality	centrality	NOUN
cjfa-47443	294	3	of	of	ADP
cjfa-47443	294	4	ethical	ethical	ADJ
cjfa-47443	294	5	utterances	utterance	NOUN
cjfa-47443	294	6	within	within	ADP
cjfa-47443	294	7	professional	professional	ADJ
cjfa-47443	294	8	narratives	narrative	NOUN
cjfa-47443	294	9	.	.	PUNCT
cjfa-47443	295	1	accounting	accounting	NOUN
cjfa-47443	295	2	history	history	NOUN
cjfa-47443	295	3	,	,	PUNCT
cjfa-47443	295	4	27(1	27(1	NUM
cjfa-47443	295	5	)	)	PUNCT
cjfa-47443	295	6	,	,	PUNCT
cjfa-47443	295	7	75	75	NUM
cjfa-47443	295	8	-	-	SYM
cjfa-47443	295	9	94	94	NUM
cjfa-47443	295	10	.	.	PUNCT
cjfa-47443	296	1	https://	https://	PROPN
cjfa-47443	296	2	dx.doi.org/10.1177/10323732211040272	dx.doi.org/10.1177/10323732211040272	PROPN
cjfa-47443	296	3	.	.	PUNCT
cjfa-47443	297	1	nielsen	nielsen	PROPN
cjfa-47443	297	2	,	,	PUNCT
cjfa-47443	297	3	r.	r.	PROPN
cjfa-47443	297	4	(	(	PUNCT
cjfa-47443	297	5	2016	2016	NUM
cjfa-47443	297	6	)	)	PUNCT
cjfa-47443	297	7	.	.	PUNCT
cjfa-47443	298	1	action	action	NOUN
cjfa-47443	298	2	research	research	NOUN
cjfa-47443	298	3	as	as	ADP
cjfa-47443	298	4	an	an	DET
cjfa-47443	298	5	ethics	ethic	NOUN
cjfa-47443	298	6	praxis	praxis	NOUN
cjfa-47443	298	7	method	method	NOUN
cjfa-47443	298	8	.	.	PUNCT
cjfa-47443	299	1	journal	journal	PROPN
cjfa-47443	299	2	of	of	ADP
cjfa-47443	299	3	business	business	NOUN
cjfa-47443	299	4	ethics	ethic	NOUN
cjfa-47443	299	5	,	,	PUNCT
cjfa-47443	299	6	135	135	NUM
cjfa-47443	299	7	,	,	PUNCT
cjfa-47443	299	8	419–428	419–428	NUM
cjfa-47443	299	9	.	.	PUNCT
cjfa-47443	300	1	https://dx.doi.org/10.1007/s10551-014-2482-3	https://dx.doi.org/10.1007/s10551-014-2482-3	X
cjfa-47443	300	2	.	.	PUNCT
cjfa-47443	301	1	nunnally	nunnally	PROPN
cjfa-47443	301	2	,	,	PUNCT
cjfa-47443	301	3	j.c	j.c	PROPN
cjfa-47443	301	4	.	.	PROPN
cjfa-47443	301	5	(	(	PUNCT
cjfa-47443	301	6	1978	1978	NUM
cjfa-47443	301	7	)	)	PUNCT
cjfa-47443	301	8	.	.	PUNCT
cjfa-47443	302	1	psychometric	psychometric	ADJ
cjfa-47443	302	2	theory	theory	NOUN
cjfa-47443	302	3	(	(	PUNCT
cjfa-47443	302	4	2nd	2nd	ADJ
cjfa-47443	302	5	ed	ed	NOUN
cjfa-47443	302	6	.	.	PUNCT
cjfa-47443	302	7	)	)	PUNCT
cjfa-47443	302	8	.	.	PUNCT
cjfa-47443	303	1	mcgrawhill	mcgrawhill	NOUN
cjfa-47443	303	2	.	.	PUNCT
cjfa-47443	304	1	obert	obert	PROPN
cjfa-47443	304	2	,	,	PUNCT
cjfa-47443	304	3	r.	r.	PROPN
cjfa-47443	304	4	,	,	PUNCT
cjfa-47443	304	5	&	&	CCONJ
cjfa-47443	304	6	mairesse	mairesse	NOUN
cjfa-47443	304	7	,	,	PUNCT
cjfa-47443	304	8	m.	m.	NOUN
cjfa-47443	304	9	(	(	PUNCT
cjfa-47443	304	10	2015	2015	NUM
cjfa-47443	304	11	)	)	PUNCT
cjfa-47443	304	12	.	.	PUNCT
cjfa-47443	305	1	dscg4	dscg4	NOUN
cjfa-47443	305	2	:	:	PUNCT
cjfa-47443	305	3	accounting	accounting	NOUN
cjfa-47443	305	4	and	and	CCONJ
cjfa-47443	305	5	auditing	auditing	NOUN
cjfa-47443	305	6	(	(	PUNCT
cjfa-47443	305	7	6th	6th	ADJ
cjfa-47443	305	8	ed	ed	NOUN
cjfa-47443	305	9	.	.	PUNCT
cjfa-47443	305	10	)	)	PUNCT
cjfa-47443	305	11	.	.	PUNCT
cjfa-47443	306	1	france	france	PROPN
cjfa-47443	306	2	:	:	PUNCT
cjfa-47443	306	3	dunod	dunod	PROPN
cjfa-47443	306	4	.	.	PUNCT
cjfa-47443	307	1	prat	prat	PROPN
cjfa-47443	307	2	dit	dit	PROPN
cjfa-47443	307	3	hauret	hauret	PROPN
cjfa-47443	307	4	,	,	PUNCT
cjfa-47443	307	5	c.	c.	PROPN
cjfa-47443	307	6	(	(	PUNCT
cjfa-47443	307	7	2003a	2003a	NUM
cjfa-47443	307	8	)	)	PUNCT
cjfa-47443	307	9	.	.	PUNCT
cjfa-47443	308	1	auditing	auditing	NOUN
cjfa-47443	308	2	and	and	CCONJ
cjfa-47443	308	3	cognitive	cognitive	ADJ
cjfa-47443	308	4	moral	moral	ADJ
cjfa-47443	308	5	development	development	NOUN
cjfa-47443	308	6	.	.	PUNCT
cjfa-47443	309	1	finance	finance	NOUN
cjfa-47443	309	2	contrôle	contrôle	X
cjfa-47443	309	3	stratégie	stratégie	PROPN
cjfa-47443	309	4	,	,	PUNCT
cjfa-47443	309	5	6(3	6(3	NUM
cjfa-47443	309	6	)	)	PUNCT
cjfa-47443	309	7	,	,	PUNCT
cjfa-47443	309	8	117	117	NUM
cjfa-47443	309	9	-136	-136	PROPN
cjfa-47443	309	10	.	.	PUNCT
cjfa-47443	309	11	prat	prat	PROPN
cjfa-47443	309	12	dit	dit	PROPN
cjfa-47443	309	13	hauret	hauret	PROPN
cjfa-47443	309	14	,	,	PUNCT
cjfa-47443	309	15	c.	c.	PROPN
cjfa-47443	309	16	(	(	PUNCT
cjfa-47443	309	17	2003b	2003b	NUM
cjfa-47443	309	18	)	)	PUNCT
cjfa-47443	309	19	.	.	PUNCT
cjfa-47443	310	1	the	the	DET
cjfa-47443	310	2	perceived	perceive	VERB
cjfa-47443	310	3	independence	independence	NOUN
cjfa-47443	310	4	of	of	ADP
cjfa-47443	310	5	the	the	DET
cjfa-47443	310	6	auditor	auditor	NOUN
cjfa-47443	310	7	.	.	PUNCT
cjfa-47443	311	1	revue	revue	PROPN
cjfa-47443	311	2	française	française	PROPN
cjfa-47443	311	3	de	de	X
cjfa-47443	311	4	gestion	gestion	PROPN
cjfa-47443	311	5	,	,	PUNCT
cjfa-47443	311	6	6(147	6(147	NUM
cjfa-47443	311	7	)	)	PUNCT
cjfa-47443	311	8	,	,	PUNCT
cjfa-47443	311	9	105	105	NUM
cjfa-47443	311	10	-	-	SYM
cjfa-47443	311	11	117	117	NUM
cjfa-47443	311	12	.	.	PUNCT
cjfa-47443	312	1	https://dx.doi.org/	https://dx.doi.org/	X
cjfa-47443	312	2	10.3166	10.3166	NUM
cjfa-47443	312	3	/	/	SYM
cjfa-47443	312	4	rfg.147.105	rfg.147.105	NOUN
cjfa-47443	312	5	-	-	PUNCT
cjfa-47443	312	6	117	117	NUM
cjfa-47443	312	7	.	.	PUNCT
cjfa-47443	313	1	the	the	DET
cjfa-47443	313	2	international	international	PROPN
cjfa-47443	313	3	federation	federation	PROPN
cjfa-47443	313	4	of	of	ADP
cjfa-47443	313	5	accountants	accountant	NOUN
cjfa-47443	313	6	(	(	PUNCT
cjfa-47443	313	7	ifac	ifac	NOUN
cjfa-47443	313	8	)	)	PUNCT
cjfa-47443	313	9	.	.	PUNCT
cjfa-47443	314	1	(	(	PUNCT
cjfa-47443	314	2	2006	2006	NUM
cjfa-47443	314	3	)	)	PUNCT
cjfa-47443	314	4	.	.	PUNCT
cjfa-47443	315	1	code	code	NOUN
cjfa-47443	315	2	of	of	ADP
cjfa-47443	315	3	ethics	ethic	NOUN
cjfa-47443	315	4	for	for	ADP
cjfa-47443	315	5	professional	professional	ADJ
cjfa-47443	315	6	accountants	accountant	NOUN
cjfa-47443	315	7	.	.	PUNCT
cjfa-47443	316	1	retrieved	retrieve	VERB
cjfa-47443	316	2	from	from	ADP
cjfa-47443	316	3	https://	https://	PROPN
cjfa-47443	316	4	www.ifac.org/	www.ifac.org/	PRON
cjfa-47443	316	5	(	(	PUNCT
cjfa-47443	316	6	accessed	access	VERB
cjfa-47443	316	7	:	:	PUNCT
cjfa-47443	316	8	06.05.2021	06.05.2021	NUM
cjfa-47443	316	9	)	)	PUNCT
cjfa-47443	316	10	.	.	PUNCT
cjfa-47443	317	1	the	the	DET
cjfa-47443	317	2	lebanese	lebanese	ADJ
cjfa-47443	317	3	association	association	NOUN
cjfa-47443	317	4	of	of	ADP
cjfa-47443	317	5	certified	certify	VERB
cjfa-47443	317	6	public	public	ADJ
cjfa-47443	317	7	accountants	accountant	NOUN
cjfa-47443	317	8	(	(	PUNCT
cjfa-47443	317	9	lacpa	lacpa	ADJ
cjfa-47443	317	10	)	)	PUNCT
cjfa-47443	317	11	.	.	PUNCT
cjfa-47443	318	1	(	(	PUNCT
cjfa-47443	318	2	2006	2006	NUM
cjfa-47443	318	3	)	)	PUNCT
cjfa-47443	318	4	.	.	PUNCT
cjfa-47443	319	1	rules	rule	NOUN
cjfa-47443	319	2	of	of	ADP
cjfa-47443	319	3	professional	professional	ADJ
cjfa-47443	319	4	conduct	conduct	NOUN
cjfa-47443	319	5	for	for	ADP
cjfa-47443	319	6	the	the	DET
cjfa-47443	319	7	association	association	NOUN
cjfa-47443	319	8	of	of	ADP
cjfa-47443	319	9	certified	certify	VERB
cjfa-47443	319	10	accounting	accounting	NOUN
cjfa-47443	319	11	experts	expert	NOUN
cjfa-47443	319	12	in	in	ADP
cjfa-47443	319	13	lebanon	lebanon	PROPN
cjfa-47443	319	14	2006	2006	NUM
cjfa-47443	319	15	(	(	PUNCT
cjfa-47443	319	16	fin	fin	NOUN
cjfa-47443	319	17	.	.	PUNCT
cjfa-47443	319	18	)	)	PUNCT
cjfa-47443	320	1	r.	r.	PROPN
cjfa-47443	320	2	463/1(leb	463/1(leb	PROPN
cjfa-47443	320	3	.	.	PUNCT
cjfa-47443	320	4	)	)	PUNCT
cjfa-47443	320	5	.	.	PUNCT
cjfa-47443	321	1	retrieved	retrieve	VERB
cjfa-47443	321	2	from	from	ADP
cjfa-47443	321	3	https:////www.lacpa.org.lb	https:////www.lacpa.org.lb	NOUN
cjfa-47443	321	4	/	/	SYM
cjfa-47443	321	5	ar/	ar/	NOUN
cjfa-47443	321	6	feghali	feghali	PROPN
cjfa-47443	321	7	,	,	PUNCT
cjfa-47443	321	8	k.	k.	PROPN
cjfa-47443	321	9	(	(	PUNCT
cjfa-47443	321	10	2015	2015	NUM
cjfa-47443	321	11	)	)	PUNCT
cjfa-47443	321	12	.	.	PUNCT
cjfa-47443	322	1	auditing	auditing	NOUN
cjfa-47443	322	2	techniques	technique	NOUN
cjfa-47443	322	3	and	and	CCONJ
cjfa-47443	322	4	procedures	procedure	NOUN
cjfa-47443	322	5	.	.	PUNCT
cjfa-47443	323	1	paris	paris	PROPN
cjfa-47443	323	2	:	:	PUNCT
cjfa-47443	323	3	l'harmattan	l'harmattan	PROPN
cjfa-47443	323	4	.	.	PUNCT
cjfa-47443	324	1	hakim	hakim	PROPN
cjfa-47443	324	2	chaar	chaar	PROPN
cjfa-47443	324	3	,	,	PUNCT
cjfa-47443	324	4	r.	r.	PROPN
cjfa-47443	324	5	,	,	PUNCT
cjfa-47443	324	6	&	&	CCONJ
cjfa-47443	324	7	bizri	bizri	PROPN
cjfa-47443	324	8	,	,	PUNCT
cjfa-47443	324	9	r.	r.	PROPN
cjfa-47443	324	10	(	(	PUNCT
cjfa-47443	324	11	2015	2015	NUM
cjfa-47443	324	12	)	)	PUNCT
cjfa-47443	324	13	.	.	PUNCT
cjfa-47443	325	1	the	the	DET
cjfa-47443	325	2	education	education	NOUN
cjfa-47443	325	3	gap	gap	NOUN
cjfa-47443	325	4	in	in	ADP
cjfa-47443	325	5	the	the	DET
cjfa-47443	325	6	accounting	accounting	NOUN
cjfa-47443	325	7	profession	profession	NOUN
cjfa-47443	325	8	evidence	evidence	NOUN
cjfa-47443	325	9	from	from	ADP
cjfa-47443	325	10	lebanon	lebanon	PROPN
cjfa-47443	325	11	.	.	PUNCT
cjfa-47443	326	1	world	world	PROPN
cjfa-47443	326	2	review	review	PROPN
cjfa-47443	326	3	of	of	ADP
cjfa-47443	326	4	business	business	NOUN
cjfa-47443	326	5	research	research	NOUN
cjfa-47443	326	6	,	,	PUNCT
cjfa-47443	326	7	5(3	5(3	NUM
cjfa-47443	326	8	)	)	PUNCT
cjfa-47443	326	9	,	,	PUNCT
cjfa-47443	326	10	13	13	NUM
cjfa-47443	326	11	-	-	SYM
cjfa-47443	326	12	29	29	NUM
cjfa-47443	326	13	.	.	PUNCT
cjfa-47443	327	1	hardwick	hardwick	PROPN
cjfa-47443	327	2	research	research	PROPN
cjfa-47443	327	3	.	.	PUNCT
cjfa-47443	328	1	(	(	PUNCT
cjfa-47443	328	2	2022	2022	NUM
cjfa-47443	328	3	)	)	PUNCT
cjfa-47443	328	4	.	.	PUNCT
cjfa-47443	329	1	determining	determine	VERB
cjfa-47443	329	2	your	your	PRON
cjfa-47443	329	3	sample	sample	NOUN
cjfa-47443	329	4	size	size	NOUN
cjfa-47443	329	5	,	,	PUNCT
cjfa-47443	329	6	https://www.hardwickresearch.com/resources/determining-sample-size/	https://www.hardwickresearch.com/resources/determining-sample-size/	NOUN
cjfa-47443	329	7	(	(	PUNCT
cjfa-47443	329	8	accessed	access	VERB
cjfa-47443	329	9	:	:	PUNCT
cjfa-47443	329	10	18.03.2022	18.03.2022	NUM
cjfa-47443	329	11	)	)	PUNCT
cjfa-47443	329	12	.	.	PUNCT
cjfa-47443	330	1	hess	hess	PROPN
cjfa-47443	330	2	,	,	PUNCT
cjfa-47443	330	3	d.	d.	PROPN
cjfa-47443	330	4	,	,	PUNCT
cjfa-47443	330	5	haney	haney	PROPN
cjfa-47443	330	6	,	,	PUNCT
cjfa-47443	330	7	m.	m.	NOUN
cjfa-47443	330	8	,	,	PUNCT
cjfa-47443	330	9	&	&	CCONJ
cjfa-47443	330	10	macphail	macphail	PROPN
cjfa-47443	330	11	,	,	PUNCT
cjfa-47443	330	12	c.	c.	NOUN
cjfa-47443	330	13	(	(	PUNCT
cjfa-47443	330	14	2017	2017	NUM
cjfa-47443	330	15	)	)	PUNCT
cjfa-47443	330	16	.	.	PUNCT
cjfa-47443	331	1	what	what	PRON
cjfa-47443	331	2	you	you	PRON
cjfa-47443	331	3	do	do	AUX
cjfa-47443	331	4	know	know	VERB
cjfa-47443	331	5	can	can	AUX
cjfa-47443	331	6	hurt	hurt	VERB
cjfa-47443	331	7	you	you	PRON
cjfa-47443	331	8	:	:	PUNCT
cjfa-47443	331	9	an	an	DET
cjfa-47443	331	10	instructional	instructional	ADJ
cjfa-47443	331	11	case	case	NOUN
cjfa-47443	331	12	requiring	require	VERB
cjfa-47443	331	13	application	application	NOUN
cjfa-47443	331	14	of	of	ADP
cjfa-47443	331	15	professional	professional	ADJ
cjfa-47443	331	16	standards	standard	NOUN
cjfa-47443	331	17	to	to	ADP
cjfa-47443	331	18	an	an	DET
cjfa-47443	331	19	ethical	ethical	ADJ
cjfa-47443	331	20	dilemma	dilemma	NOUN
cjfa-47443	331	21	facing	face	VERB
cjfa-47443	331	22	an	an	DET
cjfa-47443	331	23	auditor	auditor	NOUN
cjfa-47443	331	24	and	and	CCONJ
cjfa-47443	331	25	tax	tax	NOUN
cjfa-47443	331	26	preparer	preparer	NOUN
cjfa-47443	331	27	.	.	PUNCT
cjfa-47443	332	1	current	current	ADJ
cjfa-47443	332	2	issues	issue	NOUN
cjfa-47443	332	3	in	in	ADP
cjfa-47443	332	4	auditing	auditing	NOUN
cjfa-47443	332	5	,	,	PUNCT
cjfa-47443	332	6	11(1	11(1	NUM
cjfa-47443	332	7	)	)	PUNCT
cjfa-47443	332	8	,	,	PUNCT
cjfa-47443	332	9	1	1	NUM
cjfa-47443	332	10	-	-	SYM
cjfa-47443	332	11	9	9	NUM
cjfa-47443	332	12	.	.	PUNCT
cjfa-47443	333	1	https://dx.doi.org/10.2308/ciia-51671	https://dx.doi.org/10.2308/ciia-51671	PROPN
cjfa-47443	333	2	.	.	PUNCT
cjfa-47443	334	1	https://dx.doi.org/10.3917/cca.062.0133	https://dx.doi.org/10.3917/cca.062.0133	PROPN
cjfa-47443	334	2	.	.	PUNCT
cjfa-47443	335	1	jonquières	jonquière	NOUN
cjfa-47443	335	2	,	,	PUNCT
cjfa-47443	335	3	m.	m.	NOUN
cjfa-47443	335	4	,	,	PUNCT
cjfa-47443	335	5	&	&	CCONJ
cjfa-47443	335	6	joras	joras	PROPN
cjfa-47443	335	7	,	,	PUNCT
cjfa-47443	335	8	m.	m.	NOUN
cjfa-47443	335	9	(	(	PUNCT
cjfa-47443	335	10	2015	2015	NUM
cjfa-47443	335	11	)	)	PUNCT
cjfa-47443	335	12	.	.	PUNCT
cjfa-47443	336	1	the	the	DET
cjfa-47443	336	2	audit	audit	NOUN
cjfa-47443	336	3	,	,	PUNCT
cjfa-47443	336	4	the	the	DET
cjfa-47443	336	5	same	same	ADJ
cjfa-47443	336	6	intelligent	intelligent	ADJ
cjfa-47443	336	7	approach	approach	NOUN
cjfa-47443	336	8	for	for	ADP
cjfa-47443	336	9	all	all	PRON
cjfa-47443	336	10	.	.	PUNCT
cjfa-47443	337	1	paris	paris	PROPN
cjfa-47443	337	2	:	:	PUNCT
cjfa-47443	337	3	ems	ems	PROPN
cjfa-47443	337	4	editions	edition	NOUN
cjfa-47443	337	5	.	.	PUNCT
cjfa-47443	338	1	kohlberg	kohlberg	PROPN
cjfa-47443	338	2	,	,	PUNCT
cjfa-47443	338	3	l.	l.	PROPN
cjfa-47443	338	4	(	(	PUNCT
cjfa-47443	338	5	1968	1968	NUM
cjfa-47443	338	6	)	)	PUNCT
cjfa-47443	338	7	.	.	PUNCT
cjfa-47443	339	1	early	early	ADJ
cjfa-47443	339	2	education	education	NOUN
cjfa-47443	339	3	:	:	PUNCT
cjfa-47443	339	4	a	a	DET
cjfa-47443	339	5	cognitive	cognitive	ADJ
cjfa-47443	339	6	-	-	PUNCT
cjfa-47443	339	7	developmental	developmental	ADJ
cjfa-47443	339	8	view	view	NOUN
cjfa-47443	339	9	.	.	PUNCT
cjfa-47443	340	1	child	child	NOUN
cjfa-47443	340	2	development	development	NOUN
cjfa-47443	340	3	,	,	PUNCT
cjfa-47443	340	4	39(4	39(4	NOUN
cjfa-47443	340	5	)	)	PUNCT
cjfa-47443	340	6	,	,	PUNCT
cjfa-47443	340	7	1013	1013	NUM
cjfa-47443	340	8	-	-	SYM
cjfa-47443	340	9	1062	1062	NUM
cjfa-47443	340	10	.	.	PUNCT
cjfa-47443	341	1	https://dx.doi.org/10.2307/1127272	https://dx.doi.org/10.2307/1127272	PROPN
cjfa-47443	341	2	latan	latan	PROPN
cjfa-47443	341	3	,	,	PUNCT
cjfa-47443	341	4	h.	h.	PROPN
cjfa-47443	341	5	,	,	PUNCT
cjfa-47443	341	6	jabbour	jabbour	NOUN
cjfa-47443	341	7	,	,	PUNCT
cjfa-47443	341	8	c.j	c.j	PROPN
cjfa-47443	341	9	.	.	PROPN
cjfa-47443	341	10	,	,	PUNCT
cjfa-47443	341	11	&	&	CCONJ
cjfa-47443	341	12	lopes	lopes	PROPN
cjfa-47443	341	13	de	de	PROPN
cjfa-47443	341	14	sousa	sousa	PROPN
cjfa-47443	341	15	jabbour	jabbour	PROPN
cjfa-47443	341	16	,	,	PUNCT
cjfa-47443	341	17	a.b	a.b	PROPN
cjfa-47443	341	18	.	.	PROPN
cjfa-47443	341	19	(	(	PUNCT
cjfa-47443	341	20	2019	2019	NUM
cjfa-47443	341	21	)	)	PUNCT
cjfa-47443	341	22	.	.	PUNCT
cjfa-47443	342	1	ethical	ethical	ADJ
cjfa-47443	342	2	awareness	awareness	NOUN
cjfa-47443	342	3	,	,	PUNCT
cjfa-47443	342	4	ethical	ethical	ADJ
cjfa-47443	342	5	judgment	judgment	NOUN
cjfa-47443	342	6	,	,	PUNCT
cjfa-47443	342	7	and	and	CCONJ
cjfa-47443	342	8	whistleblowing	whistleblowe	VERB
cjfa-47443	342	9	:	:	PUNCT
cjfa-47443	342	10	a	a	DET
cjfa-47443	342	11	moderated	moderated	ADJ
cjfa-47443	342	12	mediation	mediation	NOUN
cjfa-47443	342	13	analysis	analysis	NOUN
cjfa-47443	342	14	.	.	PUNCT
cjfa-47443	343	1	j	j	PROPN
cjfa-47443	343	2	bus	bus	NOUN
cjfa-47443	343	3	ethics	ethic	NOUN
cjfa-47443	343	4	,	,	PUNCT
cjfa-47443	343	5	155	155	NUM
cjfa-47443	343	6	,	,	PUNCT
cjfa-47443	343	7	289	289	NUM
cjfa-47443	343	8	-	-	SYM
cjfa-47443	343	9	304	304	NUM
cjfa-47443	343	10	.	.	PUNCT
cjfa-47443	344	1	https://dx.doi.org/10.1007/s10551-017-3534-2	https://dx.doi.org/10.1007/s10551-017-3534-2	NUM
cjfa-47443	344	2	.	.	PUNCT
cjfa-47443	345	1	michelik	michelik	PROPN
cjfa-47443	345	2	,	,	PUNCT
cjfa-47443	345	3	f.	f.	PROPN
cjfa-47443	345	4	(	(	PUNCT
cjfa-47443	345	5	2008	2008	NUM
cjfa-47443	345	6	)	)	PUNCT
cjfa-47443	345	7	.	.	PUNCT
cjfa-47443	346	1	the	the	DET
cjfa-47443	346	2	attitude	attitude	NOUN
cjfa-47443	346	3	-	-	PUNCT
cjfa-47443	346	4	behavior	behavior	NOUN
cjfa-47443	346	5	relationship	relationship	NOUN
cjfa-47443	346	6	:	:	PUNCT
cjfa-47443	346	7	an	an	DET
cjfa-47443	346	8	inventory	inventory	NOUN
cjfa-47443	346	9	.	.	PUNCT
cjfa-47443	347	1	éthique	éthique	PROPN
cjfa-47443	347	2	et	et	PROPN
cjfa-47443	347	3	économique	économique	PROPN
cjfa-47443	347	4	,	,	PUNCT
cjfa-47443	347	5	6(1	6(1	NUM
cjfa-47443	347	6	)	)	PUNCT
cjfa-47443	347	7	,	,	PUNCT
cjfa-47443	347	8	1	1	NUM
cjfa-47443	347	9	-	-	SYM
cjfa-47443	347	10	11.26	11.26	NUM
cjfa-47443	347	11	.	.	PUNCT
cjfa-47443	348	1	neu	neu	PROPN
cjfa-47443	348	2	,	,	PUNCT
cjfa-47443	348	3	d.	d.	PROPN
cjfa-47443	348	4	,	,	PUNCT
cjfa-47443	348	5	saxton	saxton	PROPN
cjfa-47443	348	6	,	,	PUNCT
cjfa-47443	348	7	g.	g.	PROPN
cjfa-47443	348	8	,	,	PUNCT
cjfa-47443	348	9	everett	everett	PROPN
cjfa-47443	348	10	,	,	PUNCT
cjfa-47443	348	11	j.d	j.d	PROPN
cjfa-47443	348	12	.	.	PROPN
cjfa-47443	348	13	,	,	PUNCT
cjfa-47443	348	14	&	&	CCONJ
cjfa-47443	348	15	rahaman	rahaman	NOUN
cjfa-47443	348	16	,	,	PUNCT
cjfa-47443	348	17	a.	a.	NOUN
cjfa-47443	348	18	(	(	PUNCT
cjfa-47443	348	19	2022	2022	NUM
cjfa-47443	348	20	)	)	PUNCT
cjfa-47443	348	21	.	.	PUNCT
cjfa-47443	349	1	the	the	DET
cjfa-47443	349	2	centrality	centrality	NOUN
cjfa-47443	349	3	of	of	ADP
cjfa-47443	349	4	ethical	ethical	ADJ
cjfa-47443	349	5	utterances	utterance	NOUN
cjfa-47443	349	6	within	within	ADP
cjfa-47443	349	7	professional	professional	ADJ
cjfa-47443	349	8	narratives	narrative	NOUN
cjfa-47443	349	9	.	.	PUNCT
cjfa-47443	350	1	accounting	accounting	NOUN
cjfa-47443	350	2	history	history	NOUN
cjfa-47443	350	3	,	,	PUNCT
cjfa-47443	350	4	27(1	27(1	NUM
cjfa-47443	350	5	)	)	PUNCT
cjfa-47443	350	6	,	,	PUNCT
cjfa-47443	350	7	75	75	NUM
cjfa-47443	350	8	-	-	SYM
cjfa-47443	350	9	94	94	NUM
cjfa-47443	350	10	.	.	PUNCT
cjfa-47443	351	1	https://dx.doi.org/10.1177/10323732211040272	https://dx.doi.org/10.1177/10323732211040272	PROPN
cjfa-47443	351	2	.	.	PUNCT
cjfa-47443	352	1	nielsen	nielsen	PROPN
cjfa-47443	352	2	,	,	PUNCT
cjfa-47443	352	3	r.	r.	PROPN
cjfa-47443	352	4	(	(	PUNCT
cjfa-47443	352	5	2016	2016	NUM
cjfa-47443	352	6	)	)	PUNCT
cjfa-47443	352	7	.	.	PUNCT
cjfa-47443	353	1	action	action	NOUN
cjfa-47443	353	2	research	research	NOUN
cjfa-47443	353	3	as	as	ADP
cjfa-47443	353	4	an	an	DET
cjfa-47443	353	5	ethics	ethic	NOUN
cjfa-47443	353	6	praxis	praxis	NOUN
cjfa-47443	353	7	method	method	NOUN
cjfa-47443	353	8	.	.	PUNCT
cjfa-47443	354	1	journal	journal	PROPN
cjfa-47443	354	2	of	of	ADP
cjfa-47443	354	3	business	business	NOUN
cjfa-47443	354	4	ethics	ethic	NOUN
cjfa-47443	354	5	,	,	PUNCT
cjfa-47443	354	6	135	135	NUM
cjfa-47443	354	7	,	,	PUNCT
cjfa-47443	354	8	419–428	419–428	NUM
cjfa-47443	354	9	.	.	PUNCT
cjfa-47443	355	1	https://dx.doi.org/10.1007/s10551-014-2482-3	https://dx.doi.org/10.1007/s10551-014-2482-3	X
cjfa-47443	355	2	.	.	PUNCT
cjfa-47443	356	1	nunnally	nunnally	PROPN
cjfa-47443	356	2	,	,	PUNCT
cjfa-47443	356	3	j.c	j.c	PROPN
cjfa-47443	356	4	.	.	PROPN
cjfa-47443	356	5	(	(	PUNCT
cjfa-47443	356	6	1978	1978	NUM
cjfa-47443	356	7	)	)	PUNCT
cjfa-47443	356	8	.	.	PUNCT
cjfa-47443	357	1	psychometric	psychometric	ADJ
cjfa-47443	357	2	theory	theory	NOUN
cjfa-47443	357	3	(	(	PUNCT
cjfa-47443	357	4	2nd	2nd	ADJ
cjfa-47443	357	5	ed	ed	NOUN
cjfa-47443	357	6	.	.	PUNCT
cjfa-47443	357	7	)	)	PUNCT
cjfa-47443	357	8	.	.	PUNCT
cjfa-47443	358	1	mcgrawhill	mcgrawhill	NOUN
cjfa-47443	358	2	.	.	PUNCT
cjfa-47443	359	1	obert	obert	PROPN
cjfa-47443	359	2	,	,	PUNCT
cjfa-47443	359	3	r.	r.	PROPN
cjfa-47443	359	4	,	,	PUNCT
cjfa-47443	359	5	&	&	CCONJ
cjfa-47443	359	6	mairesse	mairesse	NOUN
cjfa-47443	359	7	,	,	PUNCT
cjfa-47443	359	8	m.	m.	NOUN
cjfa-47443	359	9	(	(	PUNCT
cjfa-47443	359	10	2015	2015	NUM
cjfa-47443	359	11	)	)	PUNCT
cjfa-47443	359	12	.	.	PUNCT
cjfa-47443	360	1	dscg4	dscg4	NOUN
cjfa-47443	360	2	:	:	PUNCT
cjfa-47443	360	3	accounting	accounting	NOUN
cjfa-47443	360	4	and	and	CCONJ
cjfa-47443	360	5	auditing	auditing	NOUN
cjfa-47443	360	6	(	(	PUNCT
cjfa-47443	360	7	6th	6th	ADJ
cjfa-47443	360	8	ed	ed	NOUN
cjfa-47443	360	9	.	.	PUNCT
cjfa-47443	360	10	)	)	PUNCT
cjfa-47443	360	11	.	.	PUNCT
cjfa-47443	361	1	france	france	PROPN
cjfa-47443	361	2	:	:	PUNCT
cjfa-47443	361	3	dunod	dunod	PROPN
cjfa-47443	361	4	.	.	PUNCT
cjfa-47443	362	1	prat	prat	PROPN
cjfa-47443	362	2	dit	dit	PROPN
cjfa-47443	362	3	hauret	hauret	PROPN
cjfa-47443	362	4	,	,	PUNCT
cjfa-47443	362	5	c.	c.	PROPN
cjfa-47443	362	6	(	(	PUNCT
cjfa-47443	362	7	2003a	2003a	NUM
cjfa-47443	362	8	)	)	PUNCT
cjfa-47443	362	9	.	.	PUNCT
cjfa-47443	363	1	auditing	auditing	NOUN
cjfa-47443	363	2	and	and	CCONJ
cjfa-47443	363	3	cognitive	cognitive	ADJ
cjfa-47443	363	4	moral	moral	ADJ
cjfa-47443	363	5	development	development	NOUN
cjfa-47443	363	6	.	.	PUNCT
cjfa-47443	364	1	finance	finance	NOUN
cjfa-47443	364	2	contrôle	contrôle	X
cjfa-47443	364	3	stratégie	stratégie	PROPN
cjfa-47443	364	4	,	,	PUNCT
cjfa-47443	364	5	6(3	6(3	NUM
cjfa-47443	364	6	)	)	PUNCT
cjfa-47443	364	7	,	,	PUNCT
cjfa-47443	364	8	117	117	NUM
cjfa-47443	364	9	136	136	NUM
cjfa-47443	364	10	.	.	PUNCT
cjfa-47443	365	1	prat	prat	PROPN
cjfa-47443	365	2	dit	dit	PROPN
cjfa-47443	365	3	hauret	hauret	PROPN
cjfa-47443	365	4	,	,	PUNCT
cjfa-47443	365	5	c.	c.	PROPN
cjfa-47443	365	6	(	(	PUNCT
cjfa-47443	365	7	2003b	2003b	NUM
cjfa-47443	365	8	)	)	PUNCT
cjfa-47443	365	9	.	.	PUNCT
cjfa-47443	366	1	the	the	DET
cjfa-47443	366	2	perceived	perceive	VERB
cjfa-47443	366	3	independence	independence	NOUN
cjfa-47443	366	4	of	of	ADP
cjfa-47443	366	5	the	the	DET
cjfa-47443	366	6	auditor	auditor	NOUN
cjfa-47443	366	7	.	.	PUNCT
cjfa-47443	367	1	revue	revue	PROPN
cjfa-47443	367	2	française	française	PROPN
cjfa-47443	367	3	de	de	X
cjfa-47443	367	4	gestion	gestion	PROPN
cjfa-47443	367	5	,	,	PUNCT
cjfa-47443	367	6	6(147	6(147	NUM
cjfa-47443	367	7	)	)	PUNCT
cjfa-47443	367	8	,	,	PUNCT
cjfa-47443	367	9	105117	105117	NUM
cjfa-47443	367	10	.	.	PUNCT
cjfa-47443	368	1	https://dx.doi.org/	https://dx.doi.org/	X
cjfa-47443	368	2	10.3166	10.3166	NUM
cjfa-47443	368	3	/	/	SYM
cjfa-47443	368	4	rfg.147.105	rfg.147.105	NOUN
cjfa-47443	368	5	-	-	PUNCT
cjfa-47443	368	6	117	117	NUM
cjfa-47443	368	7	.	.	PUNCT
cjfa-47443	369	1	the	the	DET
cjfa-47443	369	2	international	international	PROPN
cjfa-47443	369	3	federation	federation	PROPN
cjfa-47443	369	4	of	of	ADP
cjfa-47443	369	5	accountants	accountant	NOUN
cjfa-47443	369	6	(	(	PUNCT
cjfa-47443	369	7	ifac	ifac	NOUN
cjfa-47443	369	8	)	)	PUNCT
cjfa-47443	369	9	.	.	PUNCT
cjfa-47443	370	1	(	(	PUNCT
cjfa-47443	370	2	2006	2006	NUM
cjfa-47443	370	3	)	)	PUNCT
cjfa-47443	370	4	.	.	PUNCT
cjfa-47443	371	1	code	code	NOUN
cjfa-47443	371	2	of	of	ADP
cjfa-47443	371	3	ethics	ethic	NOUN
cjfa-47443	371	4	for	for	ADP
cjfa-47443	371	5	professional	professional	ADJ
cjfa-47443	371	6	accountants	accountant	NOUN
cjfa-47443	371	7	.	.	PUNCT
cjfa-47443	372	1	retrieved	retrieve	VERB
cjfa-47443	372	2	from	from	ADP
cjfa-47443	372	3	https://	https://	PROPN
cjfa-47443	372	4	www.ifac.org/	www.ifac.org/	PRON
cjfa-47443	372	5	(	(	PUNCT
cjfa-47443	372	6	accessed	access	VERB
cjfa-47443	372	7	:	:	PUNCT
cjfa-47443	372	8	06.05.2021	06.05.2021	NUM
cjfa-47443	372	9	)	)	PUNCT
cjfa-47443	372	10	.	.	PUNCT
cjfa-47443	373	1	the	the	DET
cjfa-47443	373	2	lebanese	lebanese	ADJ
cjfa-47443	373	3	association	association	NOUN
cjfa-47443	373	4	of	of	ADP
cjfa-47443	373	5	certified	certify	VERB
cjfa-47443	373	6	public	public	ADJ
cjfa-47443	373	7	accountants	accountant	NOUN
cjfa-47443	373	8	(	(	PUNCT
cjfa-47443	373	9	lacpa	lacpa	ADJ
cjfa-47443	373	10	)	)	PUNCT
cjfa-47443	373	11	.	.	PUNCT
cjfa-47443	374	1	(	(	PUNCT
cjfa-47443	374	2	2006	2006	NUM
cjfa-47443	374	3	)	)	PUNCT
cjfa-47443	374	4	.	.	PUNCT
cjfa-47443	375	1	rules	rule	NOUN
cjfa-47443	375	2	of	of	ADP
cjfa-47443	375	3	professional	professional	ADJ
cjfa-47443	375	4	conduct	conduct	NOUN
cjfa-47443	375	5	for	for	ADP
cjfa-47443	375	6	the	the	DET
cjfa-47443	375	7	association	association	NOUN
cjfa-47443	375	8	of	of	ADP
cjfa-47443	375	9	certified	certify	VERB
cjfa-47443	375	10	accounting	accounting	NOUN
cjfa-47443	375	11	experts	expert	NOUN
cjfa-47443	375	12	in	in	ADP
cjfa-47443	375	13	lebanon	lebanon	PROPN
cjfa-47443	375	14	2006	2006	NUM
cjfa-47443	375	15	(	(	PUNCT
cjfa-47443	375	16	fin	fin	NOUN
cjfa-47443	375	17	.	.	PUNCT
cjfa-47443	375	18	)	)	PUNCT
cjfa-47443	376	1	r.	r.	PROPN
cjfa-47443	376	2	463/1(leb	463/1(leb	PROPN
cjfa-47443	376	3	.	.	PUNCT
cjfa-47443	376	4	)	)	PUNCT
cjfa-47443	376	5	.	.	PUNCT
cjfa-47443	377	1	retrieved	retrieve	VERB
cjfa-47443	377	2	from	from	ADP
cjfa-47443	377	3	https:////www.lacpa.org.lb	https:////www.lacpa.org.lb	NOUN
cjfa-47443	377	4	/	/	SYM
cjfa-47443	377	5	ar/	ar/	NOUN
cjfa-47443	377	6	السلوكقواعد	السلوكقواعد	NOUN
cjfa-47443	377	7	:	:	PUNCT
cjfa-47443	377	8	msclkid=7920a865c67211eca9b838664dcf0d3d	msclkid=7920a865c67211eca9b838664dcf0d3d	X
cjfa-47443	377	9	(	(	PUNCT
cjfa-47443	377	10	accessed?المهنية	accessed?المهنية	PROPN
cjfa-47443	377	11	22.07.2021	22.07.2021	NUM
cjfa-47443	377	12	)	)	PUNCT
cjfa-47443	377	13	.	.	PUNCT
cjfa-47443	378	1	the	the	DET
cjfa-47443	378	2	lebanese	lebanese	PROPN
cjfa-47443	378	3	association	association	NOUN
cjfa-47443	378	4	of	of	ADP
cjfa-47443	378	5	certified	certify	VERB
cjfa-47443	378	6	public	public	ADJ
cjfa-47443	378	7	accountants	accountant	NOUN
cjfa-47443	378	8	(	(	PUNCT
cjfa-47443	378	9	lacpa	lacpa	ADJ
cjfa-47443	378	10	)	)	PUNCT
cjfa-47443	378	11	.	.	PUNCT
cjfa-47443	379	1	(	(	PUNCT
cjfa-47443	379	2	2006	2006	NUM
cjfa-47443	379	3	)	)	PUNCT
cjfa-47443	379	4	.	.	PUNCT
cjfa-47443	380	1	rules	rule	NOUN
cjfa-47443	380	2	of	of	ADP
cjfa-47443	380	3	professional	professional	ADJ
cjfa-47443	380	4	conduct	conduct	NOUN
cjfa-47443	380	5	for	for	ADP
cjfa-47443	380	6	the	the	DET
cjfa-47443	380	7	association	association	NOUN
cjfa-47443	380	8	of	of	ADP
cjfa-47443	380	9	certified	certify	VERB
cjfa-47443	380	10	accounting	accounting	NOUN
cjfa-47443	380	11	experts	expert	NOUN
cjfa-47443	380	12	in	in	ADP
cjfa-47443	380	13	lebanon	lebanon	PROPN
cjfa-47443	380	14	2006	2006	NUM
cjfa-47443	380	15	(	(	PUNCT
cjfa-47443	380	16	fin	fin	NOUN
cjfa-47443	380	17	.	.	PUNCT
cjfa-47443	380	18	)	)	PUNCT
cjfa-47443	381	1	r.	r.	PROPN
cjfa-47443	381	2	463/1(leb	463/1(leb	PROPN
cjfa-47443	381	3	.	.	PUNCT
cjfa-47443	381	4	)	)	PUNCT
cjfa-47443	381	5	.	.	PUNCT
cjfa-47443	382	1	retrieved	retrieve	VERB
cjfa-47443	382	2	from	from	ADP
cjfa-47443	382	3	https:////www.lacpa.org.lb	https:////www.lacpa.org.lb	NOUN
cjfa-47443	382	4	/	/	SYM
cjfa-47443	382	5	ar/	ar/	NOUN
cjfa-47443	382	6	-السلوك	-السلوك	NOUN
cjfa-47443	382	7	-	-	PUNCT
cjfa-47443	382	8	قواعد	قواعد	NOUN
cjfa-47443	382	9	:	:	PUNCT
cjfa-47443	382	10	msclkid=7920a865c67211eca9b838664dcf0d3d	msclkid=7920a865c67211eca9b838664dcf0d3d	X
cjfa-47443	382	11	(	(	PUNCT
cjfa-47443	382	12	accessed?المهنية	accessed?المهنية	PROPN
cjfa-47443	382	13	22.07.2021	22.07.2021	NUM
cjfa-47443	382	14	)	)	PUNCT
cjfa-47443	382	15	.	.	PUNCT
cjfa-47443	383	1	the	the	DET
cjfa-47443	383	2	lebanese	lebanese	PROPN
cjfa-47443	383	3	association	association	NOUN
cjfa-47443	383	4	of	of	ADP
cjfa-47443	383	5	certified	certify	VERB
cjfa-47443	383	6	public	public	ADJ
cjfa-47443	383	7	accountants	accountant	NOUN
cjfa-47443	383	8	(	(	PUNCT
cjfa-47443	383	9	lacpa	lacpa	ADJ
cjfa-47443	383	10	)	)	PUNCT
cjfa-47443	383	11	.	.	PUNCT
cjfa-47443	384	1	(	(	PUNCT
cjfa-47443	384	2	2006	2006	NUM
cjfa-47443	384	3	)	)	PUNCT
cjfa-47443	384	4	.	.	PUNCT
cjfa-47443	385	1	rules	rule	NOUN
cjfa-47443	385	2	of	of	ADP
cjfa-47443	385	3	professional	professional	ADJ
cjfa-47443	385	4	conduct	conduct	NOUN
cjfa-47443	385	5	for	for	ADP
cjfa-47443	385	6	the	the	DET
cjfa-47443	385	7	association	association	NOUN
cjfa-47443	385	8	of	of	ADP
cjfa-47443	385	9	certified	certify	VERB
cjfa-47443	385	10	accounting	accounting	NOUN
cjfa-47443	385	11	experts	expert	NOUN
cjfa-47443	385	12	in	in	ADP
cjfa-47443	385	13	lebanon	lebanon	PROPN
cjfa-47443	385	14	2006	2006	NUM
cjfa-47443	385	15	(	(	PUNCT
cjfa-47443	385	16	fin	fin	NOUN
cjfa-47443	385	17	.	.	PUNCT
cjfa-47443	385	18	)	)	PUNCT
cjfa-47443	386	1	r.	r.	PROPN
cjfa-47443	386	2	463/1(leb	463/1(leb	PROPN
cjfa-47443	386	3	.	.	PUNCT
cjfa-47443	386	4	)	)	PUNCT
cjfa-47443	386	5	.	.	PUNCT
cjfa-47443	387	1	retrieved	retrieve	VERB
cjfa-47443	387	2	from	from	ADP
cjfa-47443	387	3	https:////www.lacpa.org.lb	https:////www.lacpa.org.lb	NOUN
cjfa-47443	387	4	/	/	SYM
cjfa-47443	387	5	ar/	ar/	NOUN
cjfa-47443	387	6	-السلوك	-السلوك	NOUN
cjfa-47443	387	7	-	-	PUNCT
cjfa-47443	387	8	قواعد	قواعد	NOUN
cjfa-47443	387	9	:	:	PUNCT
cjfa-47443	387	10	msclkid=7920a865c67211eca9b838664dcf0d3d	msclkid=7920a865c67211eca9b838664dcf0d3d	X
cjfa-47443	387	11	(	(	PUNCT
cjfa-47443	387	12	accessed?المهنية	accessed?المهنية	PROPN
cjfa-47443	387	13	22.07.2021	22.07.2021	NUM
cjfa-47443	387	14	)	)	PUNCT
cjfa-47443	387	15	.	.	PUNCT
cjfa-47443	388	1	the	the	DET
cjfa-47443	388	2	lebanese	lebanese	PROPN
cjfa-47443	388	3	association	association	NOUN
cjfa-47443	388	4	of	of	ADP
cjfa-47443	388	5	certified	certify	VERB
cjfa-47443	388	6	public	public	ADJ
cjfa-47443	388	7	accountants	accountant	NOUN
cjfa-47443	388	8	(	(	PUNCT
cjfa-47443	388	9	lacpa	lacpa	ADJ
cjfa-47443	388	10	)	)	PUNCT
cjfa-47443	388	11	.	.	PUNCT
cjfa-47443	389	1	(	(	PUNCT
cjfa-47443	389	2	2006	2006	NUM
cjfa-47443	389	3	)	)	PUNCT
cjfa-47443	389	4	.	.	PUNCT
cjfa-47443	390	1	rules	rule	NOUN
cjfa-47443	390	2	of	of	ADP
cjfa-47443	390	3	professional	professional	ADJ
cjfa-47443	390	4	conduct	conduct	NOUN
cjfa-47443	390	5	for	for	ADP
cjfa-47443	390	6	the	the	DET
cjfa-47443	390	7	association	association	NOUN
cjfa-47443	390	8	of	of	ADP
cjfa-47443	390	9	certified	certify	VERB
cjfa-47443	390	10	accounting	accounting	NOUN
cjfa-47443	390	11	experts	expert	NOUN
cjfa-47443	390	12	in	in	ADP
cjfa-47443	390	13	lebanon	lebanon	PROPN
cjfa-47443	390	14	2006	2006	NUM
cjfa-47443	390	15	(	(	PUNCT
cjfa-47443	390	16	fin	fin	NOUN
cjfa-47443	390	17	.	.	PUNCT
cjfa-47443	390	18	)	)	PUNCT
cjfa-47443	391	1	r.	r.	PROPN
cjfa-47443	391	2	463/1(leb	463/1(leb	PROPN
cjfa-47443	391	3	.	.	PUNCT
cjfa-47443	391	4	)	)	PUNCT
cjfa-47443	391	5	.	.	PUNCT
cjfa-47443	392	1	retrieved	retrieve	VERB
cjfa-47443	392	2	from	from	ADP
cjfa-47443	392	3	https:////www.lacpa.org.lb	https:////www.lacpa.org.lb	NOUN
cjfa-47443	392	4	/	/	SYM
cjfa-47443	392	5	ar/	ar/	NOUN
cjfa-47443	392	6	-السلوك	-السلوك	NOUN
cjfa-47443	392	7	-	-	PUNCT
cjfa-47443	392	8	قواعد	قواعد	NOUN
cjfa-47443	392	9	:	:	PUNCT
cjfa-47443	392	10	msclkid=7920a865c67211eca9b838664dcf0d3d	msclkid=7920a865c67211eca9b838664dcf0d3d	X
cjfa-47443	392	11	(	(	PUNCT
cjfa-47443	392	12	accessed?المهنية	accessed?المهنية	PROPN
cjfa-47443	392	13	22.07.2021	22.07.2021	NUM
cjfa-47443	392	14	)	)	PUNCT
cjfa-47443	392	15	.	.	PUNCT
cjfa-47443	393	1	the	the	DET
cjfa-47443	393	2	international	international	ADJ
cjfa-47443	393	3	auditing	auditing	NOUN
cjfa-47443	393	4	and	and	CCONJ
cjfa-47443	393	5	assurance	assurance	NOUN
cjfa-47443	393	6	standards	standard	NOUN
cjfa-47443	393	7	board	board	NOUN
cjfa-47443	393	8	(	(	PUNCT
cjfa-47443	393	9	i	i	NOUN
cjfa-47443	393	10	–	–	PUNCT
cjfa-47443	393	11	aasb	aasb	NOUN
cjfa-47443	393	12	)	)	PUNCT
cjfa-47443	393	13	.	.	PUNCT
cjfa-47443	394	1	(	(	PUNCT
cjfa-47443	394	2	2020	2020	NUM
cjfa-47443	394	3	)	)	PUNCT
cjfa-47443	394	4	.	.	PUNCT
cjfa-47443	395	1	international	international	ADJ
cjfa-47443	395	2	standard	standard	NOUN
cjfa-47443	395	3	on	on	ADP
cjfa-47443	395	4	quality	quality	NOUN
cjfa-47443	395	5	management	management	NOUN
cjfa-47443	395	6	(	(	PUNCT
cjfa-47443	395	7	isqm	isqm	PROPN
cjfa-47443	395	8	)	)	PUNCT
cjfa-47443	395	9	1	1	NUM
cjfa-47443	395	10	,	,	PUNCT
cjfa-47443	395	11	quality	quality	NOUN
cjfa-47443	395	12	management	management	NOUN
cjfa-47443	395	13	for	for	ADP
cjfa-47443	395	14	firms	firm	NOUN
cjfa-47443	395	15	that	that	PRON
cjfa-47443	395	16	perform	perform	VERB
cjfa-47443	395	17	audits	audits	NOUN
cjfa-47443	395	18	or	or	CCONJ
cjfa-47443	395	19	reviews	review	NOUN
cjfa-47443	395	20	of	of	ADP
cjfa-47443	395	21	financial	financial	ADJ
cjfa-47443	395	22	statements	statement	NOUN
cjfa-47443	395	23	,	,	PUNCT
cjfa-47443	395	24	or	or	CCONJ
cjfa-47443	395	25	other	other	ADJ
cjfa-47443	395	26	assurance	assurance	NOUN
cjfa-47443	395	27	or	or	CCONJ
cjfa-47443	395	28	related	relate	VERB
cjfa-47443	395	29	services	service	NOUN
cjfa-47443	395	30	engagements	engagement	NOUN
cjfa-47443	395	31	.	.	PUNCT
cjfa-47443	396	1	retrieved	retrieve	VERB
cjfa-47443	396	2	from	from	ADP
cjfa-47443	396	3	https://www.iaasb.org/	https://www.iaasb.org/	NOUN
cjfa-47443	396	4	(	(	PUNCT
cjfa-47443	396	5	accessed	access	VERB
cjfa-47443	396	6	:	:	PUNCT
cjfa-47443	396	7	23.06.2021	23.06.2021	NUM
cjfa-47443	396	8	)	)	PUNCT
cjfa-47443	396	9	.	.	PUNCT
cjfa-47443	397	1	zahmatkesh	zahmatkesh	PROPN
cjfa-47443	397	2	,	,	PUNCT
cjfa-47443	397	3	s.	s.	PROPN
cjfa-47443	397	4	,	,	PUNCT
cjfa-47443	397	5	&	&	CCONJ
cjfa-47443	397	6	rezazadeh	rezazadeh	PROPN
cjfa-47443	397	7	,	,	PUNCT
cjfa-47443	397	8	j.	j.	PROPN
cjfa-47443	397	9	(	(	PUNCT
cjfa-47443	397	10	2017	2017	NUM
cjfa-47443	397	11	)	)	PUNCT
cjfa-47443	397	12	.	.	PUNCT
cjfa-47443	398	1	the	the	DET
cjfa-47443	398	2	effect	effect	NOUN
cjfa-47443	398	3	of	of	ADP
cjfa-47443	398	4	auditor	auditor	NOUN
cjfa-47443	398	5	features	feature	VERB
cjfa-47443	398	6	on	on	ADP
cjfa-47443	398	7	audit	audit	NOUN
cjfa-47443	398	8	quality	quality	NOUN
cjfa-47443	398	9	.	.	PUNCT
cjfa-47443	399	1	tékhne	tékhne	PROPN
cjfa-47443	399	2	,	,	PUNCT
cjfa-47443	399	3	15	15	NUM
cjfa-47443	399	4	,	,	PUNCT
cjfa-47443	399	5	79	79	NUM
cjfa-47443	399	6	-	-	SYM
cjfa-47443	399	7	87	87	NUM
cjfa-47443	399	8	.	.	PUNCT
cjfa-47443	400	1	https://dx.doi.org/10.1016/j.tekhne.2017.09.003	https://dx.doi.org/10.1016/j.tekhne.2017.09.003	NOUN
cjfa-47443	400	2	.	.	PUNCT
cjfa-47443	400	3	?	?	PUNCT
cjfa-47443	400	4	msclkid=7920a865c67211eca9b838664dcf0d3d	msclkid=7920a865c67211eca9b838664dcf0d3d	PUNCT
cjfa-47443	400	5	(	(	PUNCT
cjfa-47443	400	6	accessed	access	VERB
cjfa-47443	400	7	:	:	PUNCT
cjfa-47443	400	8	22.07.2021	22.07.2021	NUM
cjfa-47443	400	9	)	)	PUNCT
cjfa-47443	400	10	.	.	PUNCT
cjfa-47443	401	1	the	the	DET
cjfa-47443	401	2	international	international	ADJ
cjfa-47443	401	3	auditing	auditing	NOUN
cjfa-47443	401	4	and	and	CCONJ
cjfa-47443	401	5	assurance	assurance	NOUN
cjfa-47443	401	6	standards	standard	NOUN
cjfa-47443	401	7	board	board	NOUN
cjfa-47443	401	8	(	(	PUNCT
cjfa-47443	401	9	iaasb	iaasb	ADJ
cjfa-47443	401	10	)	)	PUNCT
cjfa-47443	401	11	.	.	PUNCT
cjfa-47443	402	1	(	(	PUNCT
cjfa-47443	402	2	2020	2020	NUM
cjfa-47443	402	3	)	)	PUNCT
cjfa-47443	402	4	.	.	PUNCT
cjfa-47443	403	1	international	international	ADJ
cjfa-47443	403	2	standard	standard	NOUN
cjfa-47443	403	3	on	on	ADP
cjfa-47443	403	4	quality	quality	NOUN
cjfa-47443	403	5	management	management	NOUN
cjfa-47443	403	6	(	(	PUNCT
cjfa-47443	403	7	isqm	isqm	PROPN
cjfa-47443	403	8	)	)	PUNCT
cjfa-47443	403	9	1	1	NUM
cjfa-47443	403	10	,	,	PUNCT
cjfa-47443	403	11	quality	quality	NOUN
cjfa-47443	403	12	management	management	NOUN
cjfa-47443	403	13	for	for	ADP
cjfa-47443	403	14	firms	firm	NOUN
cjfa-47443	403	15	that	that	PRON
cjfa-47443	403	16	perform	perform	VERB
cjfa-47443	403	17	audits	audits	NOUN
cjfa-47443	403	18	or	or	CCONJ
cjfa-47443	403	19	reviews	review	NOUN
cjfa-47443	403	20	of	of	ADP
cjfa-47443	403	21	financial	financial	ADJ
cjfa-47443	403	22	statements	statement	NOUN
cjfa-47443	403	23	,	,	PUNCT
cjfa-47443	403	24	or	or	CCONJ
cjfa-47443	403	25	other	other	ADJ
cjfa-47443	403	26	assurance	assurance	NOUN
cjfa-47443	403	27	or	or	CCONJ
cjfa-47443	403	28	related	relate	VERB
cjfa-47443	403	29	services	service	NOUN
cjfa-47443	403	30	engagements	engagement	NOUN
cjfa-47443	403	31	.	.	PUNCT
cjfa-47443	404	1	retrieved	retrieve	VERB
cjfa-47443	404	2	from	from	ADP
cjfa-47443	404	3	https://www.iaasb.org/	https://www.iaasb.org/	NOUN
cjfa-47443	404	4	(	(	PUNCT
cjfa-47443	404	5	accessed	access	VERB
cjfa-47443	404	6	:	:	PUNCT
cjfa-47443	404	7	23.06.2021	23.06.2021	NUM
cjfa-47443	404	8	)	)	PUNCT
cjfa-47443	404	9	.	.	PUNCT
cjfa-47443	405	1	zahmatkesh	zahmatkesh	PROPN
cjfa-47443	405	2	,	,	PUNCT
cjfa-47443	405	3	s.	s.	PROPN
cjfa-47443	405	4	,	,	PUNCT
cjfa-47443	405	5	&	&	CCONJ
cjfa-47443	405	6	rezazadeh	rezazadeh	PROPN
cjfa-47443	405	7	,	,	PUNCT
cjfa-47443	405	8	j.	j.	PROPN
cjfa-47443	405	9	(	(	PUNCT
cjfa-47443	405	10	2017	2017	NUM
cjfa-47443	405	11	)	)	PUNCT
cjfa-47443	405	12	.	.	PUNCT
cjfa-47443	406	1	the	the	DET
cjfa-47443	406	2	effect	effect	NOUN
cjfa-47443	406	3	of	of	ADP
cjfa-47443	406	4	auditor	auditor	NOUN
cjfa-47443	406	5	features	feature	VERB
cjfa-47443	406	6	on	on	ADP
cjfa-47443	406	7	audit	audit	NOUN
cjfa-47443	406	8	quality	quality	NOUN
cjfa-47443	406	9	.	.	PUNCT
cjfa-47443	407	1	tékhne	tékhne	PROPN
cjfa-47443	407	2	,	,	PUNCT
cjfa-47443	407	3	15	15	NUM
cjfa-47443	407	4	,	,	PUNCT
cjfa-47443	407	5	79	79	NUM
cjfa-47443	407	6	-	-	SYM
cjfa-47443	407	7	87	87	NUM
cjfa-47443	407	8	.	.	PUNCT
cjfa-47443	408	1	https://dx.doi.org/10.1016/j.tekhne.2017.09.003	https://dx.doi.org/10.1016/j.tekhne.2017.09.003	NOUN
cjfa-47443	408	2	.	.	PUNCT
cjfa-47443	409	1	dalia	dalia	PROPN
cjfa-47443	409	2	abrach	abrach	PROPN
cjfa-47443	409	3	,	,	PUNCT
cjfa-47443	409	4	khalil	khalil	PROPN
cjfa-47443	409	5	feghali2828	feghali2828	PROPN
cjfa-47443	409	6	zerban	zerban	NOUN
cjfa-47443	409	7	,	,	PUNCT
cjfa-47443	409	8	a.	a.	NOUN
cjfa-47443	409	9	(	(	PUNCT
cjfa-47443	409	10	2018	2018	NUM
cjfa-47443	409	11	)	)	PUNCT
cjfa-47443	409	12	.	.	PUNCT
cjfa-47443	410	1	enron	enron	PROPN
cjfa-47443	410	2	of	of	ADP
cjfa-47443	410	3	saudi	saudi	PROPN
cjfa-47443	410	4	arabia	arabia	PROPN
cjfa-47443	410	5	:	:	PUNCT
cjfa-47443	410	6	corporate	corporate	ADJ
cjfa-47443	410	7	accounting	accounting	NOUN
cjfa-47443	410	8	and	and	CCONJ
cjfa-47443	410	9	auditing	auditing	NOUN
cjfa-47443	410	10	failures	failure	NOUN
cjfa-47443	410	11	.	.	PUNCT
cjfa-47443	411	1	open	open	ADJ
cjfa-47443	411	2	journal	journal	PROPN
cjfa-47443	411	3	of	of	ADP
cjfa-47443	411	4	accounting	accounting	NOUN
cjfa-47443	411	5	,	,	PUNCT
cjfa-47443	411	6	7(1	7(1	NUM
cjfa-47443	411	7	)	)	PUNCT
cjfa-47443	411	8	,	,	PUNCT
cjfa-47443	411	9	1	1	NUM
cjfa-47443	411	10	-	-	SYM
cjfa-47443	411	11	18	18	NUM
cjfa-47443	411	12	.	.	PUNCT
cjfa-47443	412	1	https://dx.doi.org/10.4236/ojacct.2018.71001	https://dx.doi.org/10.4236/ojacct.2018.71001	PROPN
cjfa-47443	412	2	.	.	PUNCT
cjfa-47443	413	1	zureigat	zureigat	PROPN
cjfa-47443	413	2	,	,	PUNCT
cjfa-47443	413	3	q.	q.	PROPN
cjfa-47443	413	4	(	(	PUNCT
cjfa-47443	413	5	2014	2014	NUM
cjfa-47443	413	6	)	)	PUNCT
cjfa-47443	413	7	.	.	PUNCT
cjfa-47443	414	1	factors	factor	NOUN
cjfa-47443	414	2	associated	associate	VERB
cjfa-47443	414	3	with	with	ADP
cjfa-47443	414	4	audit	audit	NOUN
cjfa-47443	414	5	reports	report	NOUN
cjfa-47443	414	6	in	in	ADP
cjfa-47443	414	7	saudi	saudi	PROPN
cjfa-47443	414	8	arabia	arabia	PROPN
cjfa-47443	414	9	.	.	PUNCT
cjfa-47443	415	1	global	global	ADJ
cjfa-47443	415	2	journal	journal	PROPN
cjfa-47443	415	3	of	of	ADP
cjfa-47443	415	4	management	management	NOUN
cjfa-47443	415	5	and	and	CCONJ
cjfa-47443	415	6	business	business	NOUN
cjfa-47443	415	7	research	research	NOUN
cjfa-47443	415	8	,	,	PUNCT
cjfa-47443	415	9	14(5	14(5	NUM
cjfa-47443	415	10	)	)	PUNCT
cjfa-47443	415	11	,	,	PUNCT
cjfa-47443	415	12	67	67	NUM
cjfa-47443	415	13	-	-	SYM
cjfa-47443	415	14	74	74	NUM
cjfa-47443	415	15	.	.	PUNCT