id	sid	tid	token	lemma	pos
cjfa-48748	1	1	date	date	NOUN
cjfa-48748	1	2	of	of	ADP
cjfa-48748	1	3	submission	submission	NOUN
cjfa-48748	1	4	:	:	PUNCT
cjfa-48748	1	5	april	april	PROPN
cjfa-48748	1	6	19	19	NUM
cjfa-48748	1	7	,	,	PUNCT
cjfa-48748	1	8	2023	2023	NUM
cjfa-48748	1	9	;	;	PUNCT
cjfa-48748	1	10	date	date	NOUN
cjfa-48748	1	11	of	of	ADP
cjfa-48748	1	12	acceptance	acceptance	NOUN
cjfa-48748	1	13	:	:	PUNCT
cjfa-48748	1	14	august	august	PROPN
cjfa-48748	1	15	23	23	NUM
cjfa-48748	1	16	,	,	PUNCT
cjfa-48748	1	17	2023	2023	NUM
cjfa-48748	1	18	.	.	PUNCT
cjfa-48748	2	1	*	*	PUNCT
cjfa-48748	2	2	contact	contact	NOUN
cjfa-48748	2	3	information	information	NOUN
cjfa-48748	2	4	:	:	PUNCT
cjfa-48748	2	5	benhassoune.amira@yahoo.fr	benhassoune.amira@yahoo.fr	NOUN
cjfa-48748	2	6	,	,	PUNCT
cjfa-48748	2	7	faculty	faculty	NOUN
cjfa-48748	2	8	of	of	ADP
cjfa-48748	2	9	economic	economic	ADJ
cjfa-48748	2	10	sciences	science	NOUN
cjfa-48748	2	11	and	and	CCONJ
cjfa-48748	2	12	management	management	NOUN
cjfa-48748	2	13	of	of	ADP
cjfa-48748	2	14	tunis	tunis	NOUN
cjfa-48748	2	15	,	,	PUNCT
cjfa-48748	2	16	tunis	tunis	VERB
cjfa-48748	2	17	university	university	NOUN
cjfa-48748	2	18	,	,	PUNCT
cjfa-48748	2	19	ifgt	ifgt	PROPN
cjfa-48748	2	20	,	,	PUNCT
cjfa-48748	2	21	manar	manar	PROPN
cjfa-48748	2	22	university	university	PROPN
cjfa-48748	2	23	,	,	PUNCT
cjfa-48748	2	24	tunisia	tunisia	PROPN
cjfa-48748	2	25	,	,	PUNCT
cjfa-48748	2	26	phone	phone	NOUN
cjfa-48748	2	27	:	:	PUNCT
cjfa-48748	2	28	+216	+216	NUM
cjfa-48748	2	29	98	98	NUM
cjfa-48748	2	30	943	943	NUM
cjfa-48748	2	31	478	478	NUM
cjfa-48748	2	32	;	;	PUNCT
cjfa-48748	2	33	orcid	orcid	PROPN
cjfa-48748	3	1	i	i	NOUN
cjfa-48748	3	2	d	d	NOUN
cjfa-48748	3	3	:	:	PUNCT
cjfa-48748	3	4	https://orcid.org/0009-0004-8893-666x	https://orcid.org/0009-0004-8893-666x	X
cjfa-48748	3	5	.	.	X
cjfa-48748	3	6	copernican	copernican	PROPN
cjfa-48748	3	7	journal	journal	PROPN
cjfa-48748	3	8	of	of	ADP
cjfa-48748	3	9	finance	finance	PROPN
cjfa-48748	3	10	&	&	CCONJ
cjfa-48748	3	11	accounting	accounting	PROPN
cjfa-48748	3	12	e	e	PROPN
cjfa-48748	3	13	-	-	PROPN
cjfa-48748	3	14	issn	issn	PROPN
cjfa-48748	3	15	2300	2300	NUM
cjfa-48748	3	16	-	-	SYM
cjfa-48748	3	17	3065	3065	NUM
cjfa-48748	3	18	p	p	PROPN
cjfa-48748	3	19	-	-	PUNCT
cjfa-48748	3	20	issn	issn	PROPN
cjfa-48748	3	21	2300	2300	NUM
cjfa-48748	3	22	-	-	SYM
cjfa-48748	3	23	12402023	12402023	NUM
cjfa-48748	3	24	,	,	PUNCT
cjfa-48748	3	25	volume	volume	NOUN
cjfa-48748	3	26	12	12	NUM
cjfa-48748	3	27	,	,	PUNCT
cjfa-48748	3	28	issue	issue	NOUN
cjfa-48748	3	29	3	3	NUM
cjfa-48748	3	30	ben	ben	PROPN
cjfa-48748	3	31	hassoun	hassoun	PROPN
cjfa-48748	3	32	,	,	PUNCT
cjfa-48748	3	33	a.	a.	NOUN
cjfa-48748	3	34	(	(	PUNCT
cjfa-48748	3	35	2023	2023	NUM
cjfa-48748	3	36	)	)	PUNCT
cjfa-48748	3	37	.	.	PUNCT
cjfa-48748	4	1	auditor	auditor	NOUN
cjfa-48748	4	2	choice	choice	NOUN
cjfa-48748	4	3	and	and	CCONJ
cjfa-48748	4	4	peer	peer	NOUN
cjfa-48748	4	5	firms	firm	NOUN
cjfa-48748	4	6	similarity	similarity	NOUN
cjfa-48748	4	7	:	:	PUNCT
cjfa-48748	4	8	the	the	DET
cjfa-48748	4	9	case	case	NOUN
cjfa-48748	4	10	of	of	ADP
cjfa-48748	4	11	tunisian	tunisian	ADJ
cjfa-48748	4	12	firms	firm	NOUN
cjfa-48748	4	13	.	.	PUNCT
cjfa-48748	5	1	copernican	copernican	PROPN
cjfa-48748	5	2	journal	journal	PROPN
cjfa-48748	5	3	of	of	ADP
cjfa-48748	5	4	finance	finance	PROPN
cjfa-48748	5	5	&	&	CCONJ
cjfa-48748	5	6	accounting	accounting	NOUN
cjfa-48748	5	7	,	,	PUNCT
cjfa-48748	5	8	12(3	12(3	NUM
cjfa-48748	5	9	)	)	PUNCT
cjfa-48748	5	10	,	,	PUNCT
cjfa-48748	5	11	9–25	9–25	NUM
cjfa-48748	5	12	.	.	PUNCT
cjfa-48748	6	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-48748	6	2	cjfa.2023.013	cjfa.2023.013	PROPN
cjfa-48748	6	3	amira	amira	PROPN
cjfa-48748	6	4	ben	ben	PROPN
cjfa-48748	6	5	hassoun	hassoun	PROPN
cjfa-48748	6	6	*	*	PUNCT
cjfa-48748	6	7	tunis	tunis	PROPN
cjfa-48748	6	8	el	el	PROPN
cjfa-48748	6	9	manar	manar	PROPN
cjfa-48748	6	10	university	university	PROPN
cjfa-48748	6	11	auditor	auditor	NOUN
cjfa-48748	6	12	choice	choice	NOUN
cjfa-48748	6	13	and	and	CCONJ
cjfa-48748	6	14	peer	peer	NOUN
cjfa-48748	6	15	firms	firm	NOUN
cjfa-48748	6	16	similarity	similarity	NOUN
cjfa-48748	6	17	:	:	PUNCT
cjfa-48748	6	18	the	the	DET
cjfa-48748	6	19	case	case	NOUN
cjfa-48748	6	20	of	of	ADP
cjfa-48748	6	21	tunisian	tunisian	ADJ
cjfa-48748	6	22	firms	firm	NOUN
cjfa-48748	6	23	keywords	keyword	VERB
cjfa-48748	6	24	:	:	PUNCT
cjfa-48748	6	25	auditor	auditor	NOUN
cjfa-48748	6	26	choice	choice	NOUN
cjfa-48748	6	27	,	,	PUNCT
cjfa-48748	6	28	product	product	NOUN
cjfa-48748	6	29	similarity	similarity	NOUN
cjfa-48748	6	30	,	,	PUNCT
cjfa-48748	6	31	knowledge	knowledge	NOUN
cjfa-48748	6	32	transfer	transfer	NOUN
cjfa-48748	6	33	,	,	PUNCT
cjfa-48748	6	34	emergent	emergent	ADJ
cjfa-48748	6	35	market	market	NOUN
cjfa-48748	6	36	.	.	PUNCT
cjfa-48748	7	1	j	j	PROPN
cjfa-48748	7	2	e	e	PROPN
cjfa-48748	7	3	l	l	PROPN
cjfa-48748	7	4	classification	classification	NOUN
cjfa-48748	7	5	:	:	PUNCT
cjfa-48748	7	6	m42	m42	PROPN
cjfa-48748	7	7	,	,	PUNCT
cjfa-48748	7	8	l11	l11	PROPN
cjfa-48748	7	9	,	,	PUNCT
cjfa-48748	7	10	g38	g38	NOUN
cjfa-48748	7	11	.	.	PUNCT
cjfa-48748	8	1	abstract	abstract	ADJ
cjfa-48748	8	2	:	:	PUNCT
cjfa-48748	8	3	the	the	DET
cjfa-48748	8	4	aim	aim	NOUN
cjfa-48748	8	5	of	of	ADP
cjfa-48748	8	6	this	this	DET
cjfa-48748	8	7	study	study	NOUN
cjfa-48748	8	8	is	be	AUX
cjfa-48748	8	9	to	to	PART
cjfa-48748	8	10	offer	offer	VERB
cjfa-48748	8	11	novel	novel	ADJ
cjfa-48748	8	12	factor	factor	NOUN
cjfa-48748	8	13	perceived	perceive	VERB
cjfa-48748	8	14	by	by	ADP
cjfa-48748	8	15	firms	firm	NOUN
cjfa-48748	8	16	to	to	PART
cjfa-48748	8	17	select	select	VERB
cjfa-48748	8	18	an	an	DET
cjfa-48748	8	19	external	external	ADJ
cjfa-48748	8	20	auditor	auditor	NOUN
cjfa-48748	8	21	in	in	ADP
cjfa-48748	8	22	developing	develop	VERB
cjfa-48748	8	23	countries	country	NOUN
cjfa-48748	8	24	,	,	PUNCT
cjfa-48748	8	25	like	like	ADP
cjfa-48748	8	26	tunisia	tunisia	NOUN
cjfa-48748	8	27	,	,	PUNCT
cjfa-48748	8	28	given	give	VERB
cjfa-48748	8	29	their	their	PRON
cjfa-48748	8	30	unique	unique	ADJ
cjfa-48748	8	31	cultural	cultural	ADJ
cjfa-48748	8	32	,	,	PUNCT
cjfa-48748	8	33	economic	economic	ADJ
cjfa-48748	8	34	and	and	CCONJ
cjfa-48748	8	35	institutional	institutional	ADJ
cjfa-48748	8	36	context	context	NOUN
cjfa-48748	8	37	.	.	PUNCT
cjfa-48748	9	1	specifically	specifically	ADV
cjfa-48748	9	2	,	,	PUNCT
cjfa-48748	9	3	we	we	PRON
cjfa-48748	9	4	examine	examine	VERB
cjfa-48748	9	5	how	how	SCONJ
cjfa-48748	9	6	peer	peer	NOUN
cjfa-48748	9	7	firms	firm	NOUN
cjfa-48748	9	8	’	'	PUNCT
cjfa-48748	9	9	product	product	NOUN
cjfa-48748	9	10	similarity	similarity	NOUN
cjfa-48748	9	11	affects	affect	VERB
cjfa-48748	9	12	their	their	PRON
cjfa-48748	9	13	decision	decision	NOUN
cjfa-48748	9	14	to	to	PART
cjfa-48748	9	15	engage	engage	VERB
cjfa-48748	9	16	the	the	DET
cjfa-48748	9	17	same	same	ADJ
cjfa-48748	9	18	auditor	auditor	NOUN
cjfa-48748	9	19	.	.	PUNCT
cjfa-48748	10	1	the	the	DET
cjfa-48748	10	2	data	data	NOUN
cjfa-48748	10	3	sample	sample	NOUN
cjfa-48748	10	4	of	of	ADP
cjfa-48748	10	5	this	this	DET
cjfa-48748	10	6	study	study	NOUN
cjfa-48748	10	7	covers	cover	VERB
cjfa-48748	10	8	the	the	DET
cjfa-48748	10	9	period	period	NOUN
cjfa-48748	10	10	between	between	ADP
cjfa-48748	10	11	2014	2014	NUM
cjfa-48748	10	12	and	and	CCONJ
cjfa-48748	10	13	2021	2021	NUM
cjfa-48748	10	14	,	,	PUNCT
cjfa-48748	10	15	across	across	ADP
cjfa-48748	10	16	36	36	NUM
cjfa-48748	10	17	firms	firm	NOUN
cjfa-48748	10	18	and	and	CCONJ
cjfa-48748	10	19	1297	1297	NUM
cjfa-48748	10	20	firm	firm	ADJ
cjfa-48748	10	21	-	-	PUNCT
cjfa-48748	10	22	peeryear	peeryear	NOUN
cjfa-48748	10	23	observations	observation	NOUN
cjfa-48748	10	24	.	.	PUNCT
cjfa-48748	11	1	using	use	VERB
cjfa-48748	11	2	a	a	DET
cjfa-48748	11	3	novel	novel	ADJ
cjfa-48748	11	4	measure	measure	NOUN
cjfa-48748	11	5	for	for	ADP
cjfa-48748	11	6	industry	industry	NOUN
cjfa-48748	11	7	product	product	NOUN
cjfa-48748	11	8	similarity	similarity	NOUN
cjfa-48748	11	9	,	,	PUNCT
cjfa-48748	11	10	results	result	NOUN
cjfa-48748	11	11	of	of	ADP
cjfa-48748	11	12	logistic	logistic	ADJ
cjfa-48748	11	13	regression	regression	NOUN
cjfa-48748	11	14	show	show	VERB
cjfa-48748	11	15	that	that	SCONJ
cjfa-48748	11	16	the	the	DET
cjfa-48748	11	17	likelihood	likelihood	NOUN
cjfa-48748	11	18	of	of	ADP
cjfa-48748	11	19	sharing	share	VERB
cjfa-48748	11	20	auditor	auditor	NOUN
cjfa-48748	11	21	by	by	ADP
cjfa-48748	11	22	peer	peer	NOUN
cjfa-48748	11	23	firms	firm	NOUN
cjfa-48748	11	24	increases	increase	VERB
cjfa-48748	11	25	when	when	SCONJ
cjfa-48748	11	26	their	their	PRON
cjfa-48748	11	27	product	product	NOUN
cjfa-48748	11	28	offering	offering	NOUN
cjfa-48748	11	29	are	be	AUX
cjfa-48748	11	30	more	more	ADV
cjfa-48748	11	31	similar	similar	ADJ
cjfa-48748	11	32	.	.	PUNCT
cjfa-48748	12	1	this	this	DET
cjfa-48748	12	2	study	study	NOUN
cjfa-48748	12	3	finding	find	VERB
cjfa-48748	12	4	provide	provide	VERB
cjfa-48748	12	5	evidence	evidence	NOUN
cjfa-48748	12	6	that	that	SCONJ
cjfa-48748	12	7	tunisian	tunisian	ADJ
cjfa-48748	12	8	firm	firm	NOUN
cjfa-48748	12	9	’s	’s	PART
cjfa-48748	12	10	auditor	auditor	NOUN
cjfa-48748	12	11	selection	selection	NOUN
cjfa-48748	12	12	decision	decision	NOUN
cjfa-48748	12	13	focus	focus	VERB
cjfa-48748	12	14	more	more	ADV
cjfa-48748	12	15	on	on	ADP
cjfa-48748	12	16	knowledge	knowledge	NOUN
cjfa-48748	12	17	and	and	CCONJ
cjfa-48748	12	18	expertise	expertise	NOUN
cjfa-48748	12	19	of	of	ADP
cjfa-48748	12	20	external	external	ADJ
cjfa-48748	12	21	auditor	auditor	NOUN
cjfa-48748	12	22	than	than	ADP
cjfa-48748	12	23	exercising	exercise	VERB
cjfa-48748	12	24	caution	caution	NOUN
cjfa-48748	12	25	to	to	PART
cjfa-48748	12	26	protect	protect	VERB
cjfa-48748	12	27	their	their	PRON
cjfa-48748	12	28	proprietary	proprietary	ADJ
cjfa-48748	12	29	information	information	NOUN
cjfa-48748	12	30	.	.	PUNCT
cjfa-48748	13	1	in	in	ADP
cjfa-48748	13	2	additional	additional	ADJ
cjfa-48748	13	3	test	test	NOUN
cjfa-48748	13	4	,	,	PUNCT
cjfa-48748	13	5	we	we	PRON
cjfa-48748	13	6	evaluate	evaluate	VERB
cjfa-48748	13	7	whether	whether	SCONJ
cjfa-48748	13	8	our	our	PRON
cjfa-48748	13	9	primary	primary	ADJ
cjfa-48748	13	10	result	result	NOUN
cjfa-48748	13	11	remains	remain	VERB
cjfa-48748	13	12	when	when	SCONJ
cjfa-48748	13	13	we	we	PRON
cjfa-48748	13	14	isolate	isolate	VERB
cjfa-48748	13	15	big4	big4	NOUN
cjfa-48748	13	16	and	and	CCONJ
cjfa-48748	13	17	non	non	ADJ
cjfa-48748	13	18	-	-	ADJ
cjfa-48748	13	19	big	big	ADJ
cjfa-48748	13	20	4	4	NUM
cjfa-48748	13	21	clienteles	clientele	NOUN
cjfa-48748	13	22	and	and	CCONJ
cjfa-48748	13	23	we	we	PRON
cjfa-48748	13	24	find	find	VERB
cjfa-48748	13	25	a	a	DET
cjfa-48748	13	26	supportive	supportive	ADJ
cjfa-48748	13	27	evidence	evidence	NOUN
cjfa-48748	13	28	that	that	SCONJ
cjfa-48748	13	29	the	the	DET
cjfa-48748	13	30	likelihood	likelihood	NOUN
cjfa-48748	13	31	of	of	ADP
cjfa-48748	13	32	choosing	choose	VERB
cjfa-48748	13	33	the	the	DET
cjfa-48748	13	34	same	same	ADJ
cjfa-48748	13	35	auditor	auditor	NOUN
cjfa-48748	13	36	is	be	AUX
cjfa-48748	13	37	greater	great	ADJ
cjfa-48748	13	38	for	for	ADP
cjfa-48748	13	39	firm	firm	ADJ
cjfa-48748	13	40	pairs	pair	NOUN
cjfa-48748	13	41	that	that	PRON
cjfa-48748	13	42	are	be	AUX
cjfa-48748	13	43	audited	audit	VERB
cjfa-48748	13	44	by	by	ADP
cjfa-48748	13	45	a	a	DET
cjfa-48748	13	46	big	big	ADJ
cjfa-48748	13	47	n.	n.	NOUN
cjfa-48748	13	48	overall	overall	NOUN
cjfa-48748	13	49	,	,	PUNCT
cjfa-48748	13	50	this	this	DET
cjfa-48748	13	51	study	study	NOUN
cjfa-48748	13	52	extends	extend	VERB
cjfa-48748	13	53	the	the	DET
cjfa-48748	13	54	literature	literature	NOUN
cjfa-48748	13	55	on	on	ADP
cjfa-48748	13	56	auditor	auditor	NOUN
cjfa-48748	13	57	choice	choice	NOUN
cjfa-48748	13	58	determinant	determinant	ADJ
cjfa-48748	13	59	in	in	ADP
cjfa-48748	13	60	developing	develop	VERB
cjfa-48748	13	61	country	country	NOUN
cjfa-48748	13	62	by	by	ADP
cjfa-48748	13	63	highlighting	highlight	VERB
cjfa-48748	13	64	the	the	DET
cjfa-48748	13	65	importance	importance	NOUN
cjfa-48748	13	66	of	of	ADP
cjfa-48748	13	67	peer	peer	NOUN
cjfa-48748	13	68	firms	firm	NOUN
cjfa-48748	13	69	’	'	PUNCT
cjfa-48748	13	70	product	product	NOUN
cjfa-48748	13	71	similarity	similarity	NOUN
cjfa-48748	13	72	in	in	ADP
cjfa-48748	13	73	choosing	choose	VERB
cjfa-48748	13	74	external	external	ADJ
cjfa-48748	13	75	auditor	auditor	NOUN
cjfa-48748	13	76	and	and	CCONJ
cjfa-48748	13	77	provide	provide	VERB
cjfa-48748	13	78	important	important	ADJ
cjfa-48748	13	79	evidence	evidence	NOUN
cjfa-48748	13	80	for	for	ADP
cjfa-48748	13	81	investors	investor	NOUN
cjfa-48748	13	82	and	and	CCONJ
cjfa-48748	13	83	practitioners	practitioner	NOUN
cjfa-48748	13	84	whether	whether	SCONJ
cjfa-48748	13	85	it	it	PRON
cjfa-48748	13	86	is	be	AUX
cjfa-48748	13	87	amira	amira	PROPN
cjfa-48748	13	88	ben	ben	PROPN
cjfa-48748	13	89	hassoun1010	hassoun1010	PROPN
cjfa-48748	13	90	important	important	ADJ
cjfa-48748	13	91	for	for	SCONJ
cjfa-48748	13	92	the	the	DET
cjfa-48748	13	93	external	external	ADJ
cjfa-48748	13	94	auditor	auditor	NOUN
cjfa-48748	13	95	to	to	PART
cjfa-48748	13	96	invest	invest	VERB
cjfa-48748	13	97	in	in	ADP
cjfa-48748	13	98	industry	industry	NOUN
cjfa-48748	13	99	specialization	specialization	NOUN
cjfa-48748	13	100	and	and	CCONJ
cjfa-48748	13	101	build	build	VERB
cjfa-48748	13	102	a	a	DET
cjfa-48748	13	103	reputation	reputation	NOUN
cjfa-48748	13	104	as	as	ADP
cjfa-48748	13	105	a	a	DET
cjfa-48748	13	106	specialist	specialist	NOUN
cjfa-48748	13	107	.	.	PUNCT
cjfa-48748	13	108	 	 	SPACE
cjfa-48748	14	1	introduction	introduction	NOUN
cjfa-48748	14	2	 	 	SPACE
cjfa-48748	14	3	introduction	introduction	NOUN
cjfa-48748	14	4	auditor	auditor	NOUN
cjfa-48748	14	5	choice	choice	NOUN
cjfa-48748	14	6	decision	decision	NOUN
cjfa-48748	14	7	continues	continue	VERB
cjfa-48748	14	8	to	to	PART
cjfa-48748	14	9	attract	attract	VERB
cjfa-48748	14	10	considerable	considerable	ADJ
cjfa-48748	14	11	attention	attention	NOUN
cjfa-48748	14	12	in	in	ADP
cjfa-48748	14	13	the	the	DET
cjfa-48748	14	14	literature	literature	NOUN
cjfa-48748	14	15	(	(	PUNCT
cjfa-48748	14	16	bedford	bedford	PROPN
cjfa-48748	14	17	,	,	PUNCT
cjfa-48748	14	18	bugeja	bugeja	PROPN
cjfa-48748	14	19	&	&	CCONJ
cjfa-48748	14	20	czernkowski	czernkowski	PROPN
cjfa-48748	14	21	,	,	PUNCT
cjfa-48748	14	22	2023	2023	NUM
cjfa-48748	14	23	;	;	PUNCT
cjfa-48748	14	24	ben	ben	PROPN
cjfa-48748	14	25	hassoun	hassoun	PROPN
cjfa-48748	14	26	,	,	PUNCT
cjfa-48748	14	27	aloui	aloui	PROPN
cjfa-48748	14	28	&	&	CCONJ
cjfa-48748	14	29	ben	ben	PROPN
cjfa-48748	14	30	-	-	PROPN
cjfa-48748	14	31	nasr	nasr	PROPN
cjfa-48748	14	32	,	,	PUNCT
cjfa-48748	14	33	2018	2018	NUM
cjfa-48748	14	34	;	;	PUNCT
cjfa-48748	14	35	bills	bill	NOUN
cjfa-48748	14	36	,	,	PUNCT
cjfa-48748	14	37	cobabe	cobabe	ADJ
cjfa-48748	14	38	,	,	PUNCT
cjfa-48748	14	39	pittman	pittman	NOUN
cjfa-48748	14	40	&	&	CCONJ
cjfa-48748	14	41	stein	stein	PROPN
cjfa-48748	14	42	,	,	PUNCT
cjfa-48748	14	43	2020	2020	NUM
cjfa-48748	14	44	)	)	PUNCT
cjfa-48748	14	45	.	.	PUNCT
cjfa-48748	15	1	this	this	PRON
cjfa-48748	15	2	may	may	AUX
cjfa-48748	15	3	reflect	reflect	VERB
cjfa-48748	15	4	the	the	DET
cjfa-48748	15	5	importance	importance	NOUN
cjfa-48748	15	6	that	that	PRON
cjfa-48748	15	7	clients	client	NOUN
cjfa-48748	15	8	place	place	VERB
cjfa-48748	15	9	on	on	ADP
cjfa-48748	15	10	external	external	ADJ
cjfa-48748	15	11	auditing	auditing	NOUN
cjfa-48748	15	12	.	.	PUNCT
cjfa-48748	16	1	the	the	DET
cjfa-48748	16	2	process	process	NOUN
cjfa-48748	16	3	by	by	ADP
cjfa-48748	16	4	which	which	PRON
cjfa-48748	16	5	a	a	DET
cjfa-48748	16	6	firm	firm	NOUN
cjfa-48748	16	7	selects	select	VERB
cjfa-48748	16	8	an	an	DET
cjfa-48748	16	9	auditor	auditor	NOUN
cjfa-48748	16	10	that	that	PRON
cjfa-48748	16	11	best	good	ADJ
cjfa-48748	16	12	suits	suit	NOUN
cjfa-48748	16	13	their	their	PRON
cjfa-48748	16	14	needs	need	NOUN
cjfa-48748	16	15	can	can	AUX
cjfa-48748	16	16	be	be	AUX
cjfa-48748	16	17	complex	complex	ADJ
cjfa-48748	16	18	and	and	CCONJ
cjfa-48748	16	19	can	can	AUX
cjfa-48748	16	20	be	be	AUX
cjfa-48748	16	21	influenced	influence	VERB
cjfa-48748	16	22	by	by	ADP
cjfa-48748	16	23	several	several	ADJ
cjfa-48748	16	24	factors	factor	NOUN
cjfa-48748	16	25	,	,	PUNCT
cjfa-48748	16	26	especially	especially	ADV
cjfa-48748	16	27	,	,	PUNCT
cjfa-48748	16	28	when	when	SCONJ
cjfa-48748	16	29	decide	decide	VERB
cjfa-48748	16	30	to	to	PART
cjfa-48748	16	31	choose	choose	VERB
cjfa-48748	16	32	the	the	DET
cjfa-48748	16	33	same	same	ADJ
cjfa-48748	16	34	auditor	auditor	NOUN
cjfa-48748	16	35	as	as	ADP
cjfa-48748	16	36	a	a	DET
cjfa-48748	16	37	close	close	ADJ
cjfa-48748	16	38	competitor	competitor	NOUN
cjfa-48748	16	39	(	(	PUNCT
cjfa-48748	16	40	e.g	e.g	NOUN
cjfa-48748	16	41	,	,	PUNCT
cjfa-48748	16	42	expertise	expertise	NOUN
cjfa-48748	16	43	,	,	PUNCT
cjfa-48748	16	44	cost	cost	NOUN
cjfa-48748	16	45	,	,	PUNCT
cjfa-48748	16	46	social	social	ADJ
cjfa-48748	16	47	link	link	NOUN
cjfa-48748	16	48	,	,	PUNCT
cjfa-48748	16	49	location	location	NOUN
cjfa-48748	16	50	,	,	PUNCT
cjfa-48748	16	51	etc	etc	X
cjfa-48748	16	52	.	.	X
cjfa-48748	16	53	)	)	PUNCT
cjfa-48748	16	54	.	.	PUNCT
cjfa-48748	17	1	the	the	DET
cjfa-48748	17	2	firm	firm	NOUN
cjfa-48748	17	3	’s	’s	PART
cjfa-48748	17	4	decision	decision	NOUN
cjfa-48748	17	5	reflects	reflect	VERB
cjfa-48748	17	6	a	a	DET
cjfa-48748	17	7	trade	trade	NOUN
cjfa-48748	17	8	-	-	PUNCT
cjfa-48748	17	9	off	off	NOUN
cjfa-48748	17	10	between	between	ADP
cjfa-48748	17	11	benefiting	benefit	VERB
cjfa-48748	17	12	from	from	ADP
cjfa-48748	17	13	informational	informational	ADJ
cjfa-48748	17	14	advantages	advantage	NOUN
cjfa-48748	17	15	supplied	supply	VERB
cjfa-48748	17	16	by	by	ADP
cjfa-48748	17	17	auditors	auditor	NOUN
cjfa-48748	17	18	with	with	ADP
cjfa-48748	17	19	greater	great	ADJ
cjfa-48748	17	20	knowledge	knowledge	NOUN
cjfa-48748	17	21	provided	provide	VERB
cjfa-48748	17	22	from	from	ADP
cjfa-48748	17	23	comparable	comparable	ADJ
cjfa-48748	17	24	clients	client	NOUN
cjfa-48748	17	25	against	against	ADP
cjfa-48748	17	26	protecting	protect	VERB
cjfa-48748	17	27	its	its	PRON
cjfa-48748	17	28	proprietary	proprietary	ADJ
cjfa-48748	17	29	information	information	NOUN
cjfa-48748	17	30	(	(	PUNCT
cjfa-48748	17	31	bills	bill	NOUN
cjfa-48748	17	32	et	et	NOUN
cjfa-48748	17	33	al	al	PROPN
cjfa-48748	17	34	.	.	PROPN
cjfa-48748	17	35	,	,	PUNCT
cjfa-48748	17	36	2020	2020	NUM
cjfa-48748	17	37	)	)	PUNCT
cjfa-48748	17	38	.	.	PUNCT
cjfa-48748	18	1	these	these	DET
cjfa-48748	18	2	competing	compete	VERB
cjfa-48748	18	3	incentives	incentive	NOUN
cjfa-48748	18	4	are	be	AUX
cjfa-48748	18	5	increasingly	increasingly	ADV
cjfa-48748	18	6	being	be	AUX
cjfa-48748	18	7	viewed	view	VERB
cjfa-48748	18	8	as	as	ADP
cjfa-48748	18	9	a	a	DET
cjfa-48748	18	10	key	key	ADJ
cjfa-48748	18	11	source	source	NOUN
cjfa-48748	18	12	of	of	ADP
cjfa-48748	18	13	sharing	share	VERB
cjfa-48748	18	14	auditor	auditor	NOUN
cjfa-48748	18	15	choice	choice	NOUN
cjfa-48748	18	16	.	.	PUNCT
cjfa-48748	19	1	in	in	ADP
cjfa-48748	19	2	this	this	DET
cjfa-48748	19	3	paper	paper	NOUN
cjfa-48748	19	4	,	,	PUNCT
cjfa-48748	19	5	we	we	PRON
cjfa-48748	19	6	seek	seek	VERB
cjfa-48748	19	7	to	to	PART
cjfa-48748	19	8	advance	advance	VERB
cjfa-48748	19	9	understanding	understanding	NOUN
cjfa-48748	19	10	of	of	ADP
cjfa-48748	19	11	the	the	DET
cjfa-48748	19	12	extent	extent	NOUN
cjfa-48748	19	13	of	of	ADP
cjfa-48748	19	14	auditor	auditor	NOUN
cjfa-48748	19	15	choice	choice	NOUN
cjfa-48748	19	16	between	between	ADP
cjfa-48748	19	17	two	two	NUM
cjfa-48748	19	18	firms	firm	NOUN
cjfa-48748	19	19	exhibiting	exhibit	VERB
cjfa-48748	19	20	a	a	DET
cjfa-48748	19	21	high	high	ADJ
cjfa-48748	19	22	degree	degree	NOUN
cjfa-48748	19	23	of	of	ADP
cjfa-48748	19	24	similarity	similarity	NOUN
cjfa-48748	19	25	and	and	CCONJ
cjfa-48748	19	26	expect	expect	VERB
cjfa-48748	19	27	that	that	SCONJ
cjfa-48748	19	28	the	the	PRON
cjfa-48748	19	29	higher	high	ADJ
cjfa-48748	19	30	this	this	DET
cjfa-48748	19	31	similarity	similarity	NOUN
cjfa-48748	19	32	,	,	PUNCT
cjfa-48748	19	33	the	the	PRON
cjfa-48748	19	34	greater	great	ADJ
cjfa-48748	19	35	the	the	DET
cjfa-48748	19	36	tension	tension	NOUN
cjfa-48748	19	37	underlying	underlie	VERB
cjfa-48748	19	38	these	these	DET
cjfa-48748	19	39	competing	compete	VERB
cjfa-48748	19	40	incentives	incentive	NOUN
cjfa-48748	19	41	.	.	PUNCT
cjfa-48748	20	1	based	base	VERB
cjfa-48748	20	2	on	on	ADP
cjfa-48748	20	3	this	this	DET
cjfa-48748	20	4	perspective	perspective	NOUN
cjfa-48748	20	5	,	,	PUNCT
cjfa-48748	20	6	we	we	PRON
cjfa-48748	20	7	focus	focus	VERB
cjfa-48748	20	8	,	,	PUNCT
cjfa-48748	20	9	particularly	particularly	ADV
cjfa-48748	20	10	,	,	PUNCT
cjfa-48748	20	11	on	on	ADP
cjfa-48748	20	12	firms	firm	NOUN
cjfa-48748	20	13	operating	operate	VERB
cjfa-48748	20	14	in	in	ADP
cjfa-48748	20	15	the	the	DET
cjfa-48748	20	16	same	same	ADJ
cjfa-48748	20	17	product	product	NOUN
cjfa-48748	20	18	market	market	NOUN
cjfa-48748	20	19	and	and	CCONJ
cjfa-48748	20	20	examine	examine	VERB
cjfa-48748	20	21	whether	whether	SCONJ
cjfa-48748	20	22	these	these	DET
cjfa-48748	20	23	competing	compete	VERB
cjfa-48748	20	24	incentives	incentive	NOUN
cjfa-48748	20	25	affect	affect	VERB
cjfa-48748	20	26	their	their	PRON
cjfa-48748	20	27	willingness	willingness	NOUN
cjfa-48748	20	28	to	to	PART
cjfa-48748	20	29	share	share	VERB
cjfa-48748	20	30	the	the	DET
cjfa-48748	20	31	same	same	ADJ
cjfa-48748	20	32	audit	audit	NOUN
cjfa-48748	20	33	office	office	NOUN
cjfa-48748	20	34	.	.	PUNCT
cjfa-48748	21	1	particularly	particularly	ADV
cjfa-48748	21	2	,	,	PUNCT
cjfa-48748	21	3	we	we	PRON
cjfa-48748	21	4	assume	assume	VERB
cjfa-48748	21	5	that	that	SCONJ
cjfa-48748	21	6	peer	peer	NOUN
cjfa-48748	21	7	firms	firm	NOUN
cjfa-48748	21	8	offering	offer	VERB
cjfa-48748	21	9	comparable	comparable	ADJ
cjfa-48748	21	10	products	product	NOUN
cjfa-48748	21	11	will	will	AUX
cjfa-48748	21	12	exhibit	exhibit	VERB
cjfa-48748	21	13	corresponding	corresponding	ADJ
cjfa-48748	21	14	similarities	similarity	NOUN
cjfa-48748	21	15	in	in	ADP
cjfa-48748	21	16	their	their	PRON
cjfa-48748	21	17	business	business	NOUN
cjfa-48748	21	18	processes	process	NOUN
cjfa-48748	21	19	,	,	PUNCT
cjfa-48748	21	20	internal	internal	ADJ
cjfa-48748	21	21	controls	control	NOUN
cjfa-48748	21	22	,	,	PUNCT
cjfa-48748	21	23	and	and	CCONJ
cjfa-48748	21	24	accounting	accounting	NOUN
cjfa-48748	21	25	methods	method	NOUN
cjfa-48748	21	26	and	and	CCONJ
cjfa-48748	21	27	we	we	PRON
cjfa-48748	21	28	posit	posit	VERB
cjfa-48748	21	29	that	that	SCONJ
cjfa-48748	21	30	product	product	NOUN
cjfa-48748	21	31	similarity	similarity	NOUN
cjfa-48748	21	32	enables	enable	VERB
cjfa-48748	21	33	knowledge	knowledge	NOUN
cjfa-48748	21	34	transfer	transfer	NOUN
cjfa-48748	21	35	that	that	PRON
cjfa-48748	21	36	can	can	AUX
cjfa-48748	21	37	improve	improve	VERB
cjfa-48748	21	38	audit	audit	NOUN
cjfa-48748	21	39	efficiency	efficiency	NOUN
cjfa-48748	21	40	.	.	PUNCT
cjfa-48748	22	1	extending	extend	VERB
cjfa-48748	22	2	the	the	DET
cjfa-48748	22	3	analysis	analysis	NOUN
cjfa-48748	22	4	,	,	PUNCT
cjfa-48748	22	5	we	we	PRON
cjfa-48748	22	6	examine	examine	VERB
cjfa-48748	22	7	factors	factor	NOUN
cjfa-48748	22	8	that	that	PRON
cjfa-48748	22	9	should	should	AUX
cjfa-48748	22	10	enhance	enhance	VERB
cjfa-48748	22	11	or	or	CCONJ
cjfa-48748	22	12	decrease	decrease	VERB
cjfa-48748	22	13	the	the	DET
cjfa-48748	22	14	association	association	NOUN
cjfa-48748	22	15	between	between	ADP
cjfa-48748	22	16	peer	peer	NOUN
cjfa-48748	22	17	firms	firm	NOUN
cjfa-48748	22	18	similarity	similarity	NOUN
cjfa-48748	22	19	and	and	CCONJ
cjfa-48748	22	20	sharing	share	VERB
cjfa-48748	22	21	auditor	auditor	NOUN
cjfa-48748	22	22	in	in	ADP
cjfa-48748	22	23	an	an	DET
cjfa-48748	22	24	emerging	emerge	VERB
cjfa-48748	22	25	economy	economy	NOUN
cjfa-48748	22	26	.	.	PUNCT
cjfa-48748	23	1	to	to	PART
cjfa-48748	23	2	determine	determine	VERB
cjfa-48748	23	3	how	how	SCONJ
cjfa-48748	23	4	often	often	ADV
cjfa-48748	23	5	pairs	pair	NOUN
cjfa-48748	23	6	of	of	ADP
cjfa-48748	23	7	firms	firm	NOUN
cjfa-48748	23	8	share	share	VERB
cjfa-48748	23	9	the	the	DET
cjfa-48748	23	10	same	same	ADJ
cjfa-48748	23	11	auditor	auditor	NOUN
cjfa-48748	23	12	,	,	PUNCT
cjfa-48748	23	13	we	we	PRON
cjfa-48748	23	14	construct	construct	VERB
cjfa-48748	23	15	a	a	DET
cjfa-48748	23	16	measure	measure	NOUN
cjfa-48748	23	17	of	of	ADP
cjfa-48748	23	18	product	product	NOUN
cjfa-48748	23	19	similarity	similarity	NOUN
cjfa-48748	23	20	using	use	VERB
cjfa-48748	23	21	textual	textual	ADJ
cjfa-48748	23	22	analysis	analysis	NOUN
cjfa-48748	23	23	of	of	ADP
cjfa-48748	23	24	firms	firm	NOUN
cjfa-48748	23	25	’	'	PUNCT
cjfa-48748	23	26	business	business	NOUN
cjfa-48748	23	27	descriptions	description	NOUN
cjfa-48748	23	28	from	from	ADP
cjfa-48748	23	29	their	their	PRON
cjfa-48748	23	30	annual	annual	ADJ
cjfa-48748	23	31	reports	report	NOUN
cjfa-48748	23	32	.	.	PUNCT
cjfa-48748	24	1	in	in	ADP
cjfa-48748	24	2	doing	do	VERB
cjfa-48748	24	3	so	so	ADV
cjfa-48748	24	4	,	,	PUNCT
cjfa-48748	24	5	we	we	PRON
cjfa-48748	24	6	follow	follow	VERB
cjfa-48748	24	7	the	the	DET
cjfa-48748	24	8	same	same	ADJ
cjfa-48748	24	9	procedures	procedure	NOUN
cjfa-48748	24	10	as	as	ADP
cjfa-48748	24	11	hoberg	hoberg	PROPN
cjfa-48748	24	12	and	and	CCONJ
cjfa-48748	24	13	phillips	phillip	NOUN
cjfa-48748	24	14	(	(	PUNCT
cjfa-48748	24	15	2016	2016	NUM
cjfa-48748	24	16	)	)	PUNCT
cjfa-48748	24	17	,	,	PUNCT
cjfa-48748	24	18	to	to	PART
cjfa-48748	24	19	identify	identify	VERB
cjfa-48748	24	20	unique	unique	ADJ
cjfa-48748	24	21	words	word	NOUN
cjfa-48748	24	22	used	use	VERB
cjfa-48748	24	23	in	in	ADP
cjfa-48748	24	24	firms	firm	NOUN
cjfa-48748	24	25	’	’	PART
cjfa-48748	24	26	business	business	NOUN
cjfa-48748	24	27	descriptions	description	NOUN
cjfa-48748	24	28	and	and	CCONJ
cjfa-48748	24	29	also	also	ADV
cjfa-48748	24	30	follow	follow	VERB
cjfa-48748	24	31	their	their	PRON
cjfa-48748	24	32	assumption	assumption	NOUN
cjfa-48748	24	33	that	that	SCONJ
cjfa-48748	24	34	these	these	DET
cjfa-48748	24	35	unique	unique	ADJ
cjfa-48748	24	36	words	word	NOUN
cjfa-48748	24	37	represent	represent	VERB
cjfa-48748	24	38	unique	unique	ADJ
cjfa-48748	24	39	products	product	NOUN
cjfa-48748	24	40	.	.	PUNCT
cjfa-48748	25	1	we	we	PRON
cjfa-48748	25	2	construct	construct	VERB
cjfa-48748	25	3	a	a	DET
cjfa-48748	25	4	measure	measure	NOUN
cjfa-48748	25	5	of	of	ADP
cjfa-48748	25	6	product	product	NOUN
cjfa-48748	25	7	similarity	similarity	NOUN
cjfa-48748	25	8	,	,	PUNCT
cjfa-48748	25	9	which	which	PRON
cjfa-48748	25	10	capture	capture	VERB
cjfa-48748	25	11	the	the	DET
cjfa-48748	25	12	cosine	cosine	NOUN
cjfa-48748	25	13	similarity	similarity	NOUN
cjfa-48748	25	14	between	between	ADP
cjfa-48748	25	15	two	two	NUM
cjfa-48748	25	16	firms	firm	NOUN
cjfa-48748	25	17	’	'	PUNCT
cjfa-48748	25	18	product	product	NOUN
cjfa-48748	25	19	descriptions	description	NOUN
cjfa-48748	25	20	in	in	ADP
cjfa-48748	25	21	their	their	PRON
cjfa-48748	25	22	annual	annual	ADJ
cjfa-48748	25	23	reports	report	NOUN
cjfa-48748	25	24	and	and	CCONJ
cjfa-48748	25	25	refer	refer	VERB
cjfa-48748	25	26	to	to	ADP
cjfa-48748	25	27	this	this	DET
cjfa-48748	25	28	measure	measure	NOUN
cjfa-48748	25	29	as	as	ADP
cjfa-48748	25	30	industry	industry	NOUN
cjfa-48748	25	31	product	product	NOUN
cjfa-48748	25	32	sim	sim	ADJ
cjfa-48748	25	33	auditor	auditor	NOUN
cjfa-48748	25	34	choice	choice	NOUN
cjfa-48748	25	35	and	and	CCONJ
cjfa-48748	25	36	peer	peer	NOUN
cjfa-48748	25	37	firms	firm	NOUN
cjfa-48748	25	38	similarity	similarity	NOUN
cjfa-48748	25	39	:	:	PUNCT
cjfa-48748	25	40	the	the	DET
cjfa-48748	25	41	case	case	NOUN
cjfa-48748	25	42	of	of	ADP
cjfa-48748	25	43	tunisian	tunisian	ADJ
cjfa-48748	25	44	firms	firm	NOUN
cjfa-48748	25	45	1111	1111	NUM
cjfa-48748	25	46	ilarity	ilarity	NOUN
cjfa-48748	25	47	(	(	PUNCT
cjfa-48748	25	48	ips	ips	PROPN
cjfa-48748	25	49	)	)	PUNCT
cjfa-48748	25	50	.	.	PUNCT
cjfa-48748	26	1	the	the	DET
cjfa-48748	26	2	ips	ip	NOUN
cjfa-48748	26	3	of	of	ADP
cjfa-48748	26	4	focal	focal	ADJ
cjfa-48748	26	5	firm	firm	NOUN
cjfa-48748	26	6	includes	include	VERB
cjfa-48748	26	7	all	all	DET
cjfa-48748	26	8	other	other	ADJ
cjfa-48748	26	9	firms	firm	NOUN
cjfa-48748	26	10	with	with	ADP
cjfa-48748	26	11	similarity	similarity	NOUN
cjfa-48748	26	12	scores	score	NOUN
cjfa-48748	26	13	available	available	ADJ
cjfa-48748	26	14	in	in	ADP
cjfa-48748	26	15	a	a	DET
cjfa-48748	26	16	given	give	VERB
cjfa-48748	26	17	year	year	NOUN
cjfa-48748	26	18	.	.	PUNCT
cjfa-48748	27	1	ips	ip	NOUN
cjfa-48748	27	2	is	be	AUX
cjfa-48748	27	3	a	a	DET
cjfa-48748	27	4	number	number	NOUN
cjfa-48748	27	5	between	between	ADP
cjfa-48748	27	6	zero	zero	NUM
cjfa-48748	27	7	and	and	CCONJ
cjfa-48748	27	8	one	one	NUM
cjfa-48748	27	9	and	and	CCONJ
cjfa-48748	27	10	a	a	DET
cjfa-48748	27	11	higher	high	ADJ
cjfa-48748	27	12	number	number	NOUN
cjfa-48748	27	13	indicates	indicate	VERB
cjfa-48748	27	14	that	that	SCONJ
cjfa-48748	27	15	,	,	PUNCT
cjfa-48748	27	16	on	on	ADP
cjfa-48748	27	17	average	average	ADJ
cjfa-48748	27	18	,	,	PUNCT
cjfa-48748	27	19	the	the	DET
cjfa-48748	27	20	products	product	NOUN
cjfa-48748	27	21	offered	offer	VERB
cjfa-48748	27	22	by	by	ADP
cjfa-48748	27	23	the	the	DET
cjfa-48748	27	24	firms	firm	NOUN
cjfa-48748	27	25	in	in	ADP
cjfa-48748	27	26	an	an	DET
cjfa-48748	27	27	industry	industry	NOUN
cjfa-48748	27	28	are	be	AUX
cjfa-48748	27	29	more	more	ADV
cjfa-48748	27	30	similar	similar	ADJ
cjfa-48748	27	31	.	.	PUNCT
cjfa-48748	28	1	the	the	DET
cjfa-48748	28	2	advantages	advantage	NOUN
cjfa-48748	28	3	of	of	ADP
cjfa-48748	28	4	this	this	DET
cjfa-48748	28	5	approach	approach	NOUN
cjfa-48748	28	6	include	include	VERB
cjfa-48748	28	7	its	its	PRON
cjfa-48748	28	8	ability	ability	NOUN
cjfa-48748	28	9	to	to	PART
cjfa-48748	28	10	take	take	VERB
cjfa-48748	28	11	into	into	ADP
cjfa-48748	28	12	account	account	NOUN
cjfa-48748	28	13	the	the	DET
cjfa-48748	28	14	changing	change	VERB
cjfa-48748	28	15	nature	nature	NOUN
cjfa-48748	28	16	of	of	ADP
cjfa-48748	28	17	firms	firm	NOUN
cjfa-48748	28	18	’	’	PART
cjfa-48748	28	19	business	business	NOUN
cjfa-48748	28	20	models	model	NOUN
cjfa-48748	28	21	as	as	SCONJ
cjfa-48748	28	22	annual	annual	ADJ
cjfa-48748	28	23	reports	report	NOUN
cjfa-48748	28	24	are	be	AUX
cjfa-48748	28	25	updates	update	NOUN
cjfa-48748	28	26	annually	annually	ADV
cjfa-48748	28	27	.	.	PUNCT
cjfa-48748	29	1	however	however	ADV
cjfa-48748	29	2	,	,	PUNCT
cjfa-48748	29	3	standard	standard	ADJ
cjfa-48748	29	4	industry	industry	NOUN
cjfa-48748	29	5	classifications	classification	NOUN
cjfa-48748	29	6	fail	fail	VERB
cjfa-48748	29	7	to	to	PART
cjfa-48748	29	8	capture	capture	VERB
cjfa-48748	29	9	these	these	DET
cjfa-48748	29	10	dynamic	dynamic	ADJ
cjfa-48748	29	11	aspects	aspect	NOUN
cjfa-48748	29	12	of	of	ADP
cjfa-48748	29	13	product	product	NOUN
cjfa-48748	29	14	markets	market	NOUN
cjfa-48748	29	15	.	.	PUNCT
cjfa-48748	30	1	our	our	PRON
cjfa-48748	30	2	study	study	NOUN
cjfa-48748	30	3	contributes	contribute	VERB
cjfa-48748	30	4	to	to	ADP
cjfa-48748	30	5	the	the	DET
cjfa-48748	30	6	existing	exist	VERB
cjfa-48748	30	7	literature	literature	NOUN
cjfa-48748	30	8	on	on	ADP
cjfa-48748	30	9	auditor	auditor	NOUN
cjfa-48748	30	10	choice	choice	NOUN
cjfa-48748	30	11	in	in	ADP
cjfa-48748	30	12	several	several	ADJ
cjfa-48748	30	13	ways	way	NOUN
cjfa-48748	30	14	.	.	PUNCT
cjfa-48748	31	1	first	first	ADV
cjfa-48748	31	2	,	,	PUNCT
cjfa-48748	31	3	this	this	DET
cjfa-48748	31	4	study	study	NOUN
cjfa-48748	31	5	offer	offer	VERB
cjfa-48748	31	6	a	a	DET
cjfa-48748	31	7	novel	novel	ADJ
cjfa-48748	31	8	factor	factor	NOUN
cjfa-48748	31	9	perceived	perceive	VERB
cjfa-48748	31	10	by	by	ADP
cjfa-48748	31	11	firms	firm	NOUN
cjfa-48748	31	12	to	to	PART
cjfa-48748	31	13	select	select	VERB
cjfa-48748	31	14	an	an	DET
cjfa-48748	31	15	external	external	ADJ
cjfa-48748	31	16	auditor	auditor	NOUN
cjfa-48748	31	17	in	in	ADP
cjfa-48748	31	18	developing	develop	VERB
cjfa-48748	31	19	countries	country	NOUN
cjfa-48748	31	20	.	.	PUNCT
cjfa-48748	32	1	this	this	DET
cjfa-48748	32	2	study	study	NOUN
cjfa-48748	32	3	aims	aim	VERB
cjfa-48748	32	4	to	to	PART
cjfa-48748	32	5	investigate	investigate	VERB
cjfa-48748	32	6	the	the	DET
cjfa-48748	32	7	association	association	NOUN
cjfa-48748	32	8	between	between	ADP
cjfa-48748	32	9	peer	peer	NOUN
cjfa-48748	32	10	firms	firm	NOUN
cjfa-48748	32	11	similarity	similarity	NOUN
cjfa-48748	32	12	and	and	CCONJ
cjfa-48748	32	13	the	the	DET
cjfa-48748	32	14	likelihood	likelihood	NOUN
cjfa-48748	32	15	of	of	ADP
cjfa-48748	32	16	sharing	share	VERB
cjfa-48748	32	17	auditor	auditor	NOUN
cjfa-48748	32	18	.	.	PUNCT
cjfa-48748	33	1	indeed	indeed	ADV
cjfa-48748	33	2	,	,	PUNCT
cjfa-48748	33	3	previous	previous	ADJ
cjfa-48748	33	4	researches	research	NOUN
cjfa-48748	33	5	have	have	AUX
cjfa-48748	33	6	examined	examine	VERB
cjfa-48748	33	7	characteristics	characteristic	NOUN
cjfa-48748	33	8	of	of	ADP
cjfa-48748	33	9	the	the	DET
cjfa-48748	33	10	firm	firm	NOUN
cjfa-48748	33	11	itself	itself	PRON
cjfa-48748	33	12	(	(	PUNCT
cjfa-48748	33	13	guedhami	guedhami	NOUN
cjfa-48748	33	14	,	,	PUNCT
cjfa-48748	33	15	pittman	pittman	NOUN
cjfa-48748	33	16	&	&	CCONJ
cjfa-48748	33	17	saffar	saffar	PROPN
cjfa-48748	33	18	,	,	PUNCT
cjfa-48748	33	19	2009	2009	NUM
cjfa-48748	33	20	;	;	PUNCT
cjfa-48748	33	21	ben	ben	PROPN
cjfa-48748	33	22	hassoun	hassoun	PROPN
cjfa-48748	33	23	et	et	PROPN
cjfa-48748	33	24	al	al	PROPN
cjfa-48748	33	25	.	.	PROPN
cjfa-48748	33	26	,	,	PUNCT
cjfa-48748	33	27	2018	2018	NUM
cjfa-48748	33	28	)	)	PUNCT
cjfa-48748	33	29	.	.	PUNCT
cjfa-48748	34	1	however	however	ADV
cjfa-48748	34	2	,	,	PUNCT
cjfa-48748	34	3	none	none	NOUN
cjfa-48748	34	4	of	of	ADP
cjfa-48748	34	5	these	these	DET
cjfa-48748	34	6	studies	study	NOUN
cjfa-48748	34	7	investigated	investigate	VERB
cjfa-48748	34	8	the	the	DET
cjfa-48748	34	9	impact	impact	NOUN
cjfa-48748	34	10	of	of	ADP
cjfa-48748	34	11	clients	client	NOUN
cjfa-48748	34	12	’	’	PART
cjfa-48748	34	13	product	product	NOUN
cjfa-48748	34	14	characteristics	characteristic	NOUN
cjfa-48748	34	15	.	.	PUNCT
cjfa-48748	35	1	we	we	PRON
cjfa-48748	35	2	posit	posit	VERB
cjfa-48748	35	3	that	that	PRON
cjfa-48748	35	4	is	be	AUX
cjfa-48748	35	5	opportune	opportune	ADJ
cjfa-48748	35	6	to	to	PART
cjfa-48748	35	7	bridge	bridge	VERB
cjfa-48748	35	8	this	this	DET
cjfa-48748	35	9	gap	gap	NOUN
cjfa-48748	35	10	by	by	ADP
cjfa-48748	35	11	examining	examine	VERB
cjfa-48748	35	12	the	the	DET
cjfa-48748	35	13	impact	impact	NOUN
cjfa-48748	35	14	of	of	ADP
cjfa-48748	35	15	clientclient	clientclient	ADJ
cjfa-48748	35	16	relationships	relationship	NOUN
cjfa-48748	35	17	on	on	ADP
cjfa-48748	35	18	choosing	choose	VERB
cjfa-48748	35	19	same	same	ADJ
cjfa-48748	35	20	auditor	auditor	NOUN
cjfa-48748	35	21	.	.	PUNCT
cjfa-48748	36	1	second	second	ADJ
cjfa-48748	36	2	,	,	PUNCT
cjfa-48748	36	3	our	our	PRON
cjfa-48748	36	4	study	study	NOUN
cjfa-48748	36	5	has	have	AUX
cjfa-48748	36	6	selected	select	VERB
cjfa-48748	36	7	a	a	DET
cjfa-48748	36	8	critical	critical	ADJ
cjfa-48748	36	9	sample	sample	NOUN
cjfa-48748	36	10	from	from	ADP
cjfa-48748	36	11	the	the	DET
cjfa-48748	36	12	world	world	NOUN
cjfa-48748	36	13	economy	economy	NOUN
cjfa-48748	36	14	such	such	ADJ
cjfa-48748	36	15	us	us	PROPN
cjfa-48748	36	16	companies	company	NOUN
cjfa-48748	36	17	from	from	ADP
cjfa-48748	36	18	a	a	DET
cjfa-48748	36	19	developing	develop	VERB
cjfa-48748	36	20	country	country	NOUN
cjfa-48748	36	21	,	,	PUNCT
cjfa-48748	36	22	like	like	ADP
cjfa-48748	36	23	tunisia	tunisia	PROPN
cjfa-48748	36	24	,	,	PUNCT
cjfa-48748	36	25	which	which	PRON
cjfa-48748	36	26	remains	remain	VERB
cjfa-48748	36	27	an	an	DET
cjfa-48748	36	28	under	under	ADP
cjfa-48748	36	29	researched	research	VERB
cjfa-48748	36	30	area	area	NOUN
cjfa-48748	36	31	.	.	PUNCT
cjfa-48748	37	1	it	it	PRON
cjfa-48748	37	2	is	be	AUX
cjfa-48748	37	3	especially	especially	ADV
cjfa-48748	37	4	important	important	ADJ
cjfa-48748	37	5	to	to	PART
cjfa-48748	37	6	investigate	investigate	VERB
cjfa-48748	37	7	sharing	share	VERB
cjfa-48748	37	8	auditor	auditor	NOUN
cjfa-48748	37	9	in	in	ADP
cjfa-48748	37	10	developing	develop	VERB
cjfa-48748	37	11	countries	country	NOUN
cjfa-48748	37	12	whose	whose	DET
cjfa-48748	37	13	cultural	cultural	ADJ
cjfa-48748	37	14	,	,	PUNCT
cjfa-48748	37	15	economic	economic	ADJ
cjfa-48748	37	16	and	and	CCONJ
cjfa-48748	37	17	institutional	institutional	ADJ
cjfa-48748	37	18	context	context	NOUN
cjfa-48748	37	19	is	be	AUX
cjfa-48748	37	20	very	very	ADV
cjfa-48748	37	21	different	different	ADJ
cjfa-48748	37	22	from	from	ADP
cjfa-48748	37	23	most	most	ADV
cjfa-48748	37	24	previously	previously	ADV
cjfa-48748	37	25	analyzed	analyze	VERB
cjfa-48748	37	26	countries	country	NOUN
cjfa-48748	37	27	context	context	VERB
cjfa-48748	37	28	.	.	PUNCT
cjfa-48748	38	1	to	to	ADP
cjfa-48748	38	2	the	the	DET
cjfa-48748	38	3	best	good	ADJ
cjfa-48748	38	4	of	of	ADP
cjfa-48748	38	5	our	our	PRON
cjfa-48748	38	6	knowledge	knowledge	NOUN
cjfa-48748	38	7	,	,	PUNCT
cjfa-48748	38	8	this	this	DET
cjfa-48748	38	9	study	study	NOUN
cjfa-48748	38	10	is	be	AUX
cjfa-48748	38	11	considered	consider	VERB
cjfa-48748	38	12	one	one	NUM
cjfa-48748	38	13	of	of	ADP
cjfa-48748	38	14	the	the	DET
cjfa-48748	38	15	first	first	ADJ
cjfa-48748	38	16	to	to	PART
cjfa-48748	38	17	provide	provide	VERB
cjfa-48748	38	18	empirical	empirical	ADJ
cjfa-48748	38	19	evidence	evidence	NOUN
cjfa-48748	38	20	on	on	ADP
cjfa-48748	38	21	auditor	auditor	NOUN
cjfa-48748	38	22	sharing	sharing	NOUN
cjfa-48748	38	23	in	in	ADP
cjfa-48748	38	24	an	an	DET
cjfa-48748	38	25	emerging	emerge	VERB
cjfa-48748	38	26	economy	economy	NOUN
cjfa-48748	38	27	.	.	PUNCT
cjfa-48748	39	1	most	most	ADJ
cjfa-48748	39	2	of	of	ADP
cjfa-48748	39	3	the	the	DET
cjfa-48748	39	4	studies	study	NOUN
cjfa-48748	39	5	investigating	investigate	VERB
cjfa-48748	39	6	this	this	DET
cjfa-48748	39	7	area	area	NOUN
cjfa-48748	39	8	have	have	AUX
cjfa-48748	39	9	been	be	AUX
cjfa-48748	39	10	conducted	conduct	VERB
cjfa-48748	39	11	in	in	ADP
cjfa-48748	39	12	developed	develop	VERB
cjfa-48748	39	13	countries	country	NOUN
cjfa-48748	39	14	as	as	ADP
cjfa-48748	39	15	us	we	PRON
cjfa-48748	39	16	(	(	PUNCT
cjfa-48748	39	17	bills	bill	NOUN
cjfa-48748	39	18	et	et	NOUN
cjfa-48748	39	19	al	al	PROPN
cjfa-48748	39	20	.	.	PROPN
cjfa-48748	39	21	,	,	PUNCT
cjfa-48748	39	22	2020	2020	NUM
cjfa-48748	39	23	)	)	PUNCT
cjfa-48748	39	24	.	.	PUNCT
cjfa-48748	40	1	lastly	lastly	ADV
cjfa-48748	40	2	,	,	PUNCT
cjfa-48748	40	3	to	to	PART
cjfa-48748	40	4	measure	measure	VERB
cjfa-48748	40	5	product	product	NOUN
cjfa-48748	40	6	similarity	similarity	NOUN
cjfa-48748	40	7	,	,	PUNCT
cjfa-48748	40	8	we	we	PRON
cjfa-48748	40	9	follow	follow	VERB
cjfa-48748	40	10	the	the	DET
cjfa-48748	40	11	methodology	methodology	NOUN
cjfa-48748	40	12	of	of	ADP
cjfa-48748	40	13	hoberg	hoberg	PROPN
cjfa-48748	40	14	and	and	CCONJ
cjfa-48748	40	15	phillips	phillips	PROPN
cjfa-48748	40	16	(	(	PUNCT
cjfa-48748	40	17	2010	2010	NUM
cjfa-48748	40	18	,	,	PUNCT
cjfa-48748	40	19	2016	2016	NUM
cjfa-48748	40	20	)	)	PUNCT
cjfa-48748	40	21	and	and	CCONJ
cjfa-48748	40	22	develop	develop	VERB
cjfa-48748	40	23	a	a	DET
cjfa-48748	40	24	novel	novel	ADJ
cjfa-48748	40	25	pairwise	pairwise	NOUN
cjfa-48748	40	26	measure	measure	NOUN
cjfa-48748	40	27	specific	specific	ADJ
cjfa-48748	40	28	to	to	ADP
cjfa-48748	40	29	tunisian	tunisian	ADJ
cjfa-48748	40	30	context	context	NOUN
cjfa-48748	40	31	.	.	PUNCT
cjfa-48748	41	1	it	it	PRON
cjfa-48748	41	2	would	would	AUX
cjfa-48748	41	3	be	be	AUX
cjfa-48748	41	4	interesting	interesting	ADJ
cjfa-48748	41	5	to	to	PART
cjfa-48748	41	6	provide	provide	VERB
cjfa-48748	41	7	a	a	DET
cjfa-48748	41	8	contribution	contribution	NOUN
cjfa-48748	41	9	to	to	ADP
cjfa-48748	41	10	the	the	DET
cjfa-48748	41	11	literature	literature	NOUN
cjfa-48748	41	12	by	by	ADP
cjfa-48748	41	13	releasing	release	VERB
cjfa-48748	41	14	new	new	ADJ
cjfa-48748	41	15	ultimate	ultimate	ADJ
cjfa-48748	41	16	product	product	NOUN
cjfa-48748	41	17	similarity	similarity	NOUN
cjfa-48748	41	18	data	datum	NOUN
cjfa-48748	41	19	for	for	ADP
cjfa-48748	41	20	firms	firm	NOUN
cjfa-48748	41	21	’	'	PUNCT
cjfa-48748	41	22	sample	sample	NOUN
cjfa-48748	41	23	listed	list	VERB
cjfa-48748	41	24	on	on	ADP
cjfa-48748	41	25	emerging	emerge	VERB
cjfa-48748	41	26	market	market	NOUN
cjfa-48748	41	27	such	such	ADJ
cjfa-48748	41	28	as	as	ADP
cjfa-48748	41	29	the	the	DET
cjfa-48748	41	30	tunisian	tunisian	ADJ
cjfa-48748	41	31	stock	stock	PROPN
cjfa-48748	41	32	exchange	exchange	PROPN
cjfa-48748	41	33	(	(	PUNCT
cjfa-48748	41	34	tse	tse	PROPN
cjfa-48748	41	35	)	)	PUNCT
cjfa-48748	41	36	.	.	PUNCT
cjfa-48748	42	1	the	the	DET
cjfa-48748	42	2	value	value	NOUN
cjfa-48748	42	3	of	of	ADP
cjfa-48748	42	4	the	the	DET
cjfa-48748	42	5	findings	finding	NOUN
cjfa-48748	42	6	may	may	AUX
cjfa-48748	42	7	,	,	PUNCT
cjfa-48748	42	8	however	however	ADV
cjfa-48748	42	9	,	,	PUNCT
cjfa-48748	42	10	be	be	AUX
cjfa-48748	42	11	extended	extend	VERB
cjfa-48748	42	12	to	to	ADP
cjfa-48748	42	13	other	other	ADJ
cjfa-48748	42	14	countries	country	NOUN
cjfa-48748	42	15	with	with	ADP
cjfa-48748	42	16	similar	similar	ADJ
cjfa-48748	42	17	economic	economic	ADJ
cjfa-48748	42	18	and	and	CCONJ
cjfa-48748	42	19	institutional	institutional	ADJ
cjfa-48748	42	20	environment	environment	NOUN
cjfa-48748	42	21	.	.	PUNCT
cjfa-48748	43	1	the	the	DET
cjfa-48748	43	2	remainder	remainder	NOUN
cjfa-48748	43	3	of	of	ADP
cjfa-48748	43	4	this	this	DET
cjfa-48748	43	5	paper	paper	NOUN
cjfa-48748	43	6	is	be	AUX
cjfa-48748	43	7	organized	organize	VERB
cjfa-48748	43	8	as	as	SCONJ
cjfa-48748	43	9	follows	follow	VERB
cjfa-48748	43	10	.	.	PUNCT
cjfa-48748	44	1	the	the	DET
cjfa-48748	44	2	next	next	ADJ
cjfa-48748	44	3	section	section	NOUN
cjfa-48748	44	4	outlines	outline	VERB
cjfa-48748	44	5	related	related	ADJ
cjfa-48748	44	6	literature	literature	NOUN
cjfa-48748	44	7	.	.	PUNCT
cjfa-48748	45	1	section	section	NOUN
cjfa-48748	45	2	3	3	NUM
cjfa-48748	45	3	describes	describe	VERB
cjfa-48748	45	4	our	our	PRON
cjfa-48748	45	5	research	research	NOUN
cjfa-48748	45	6	design	design	NOUN
cjfa-48748	45	7	and	and	CCONJ
cjfa-48748	45	8	sample	sample	NOUN
cjfa-48748	45	9	.	.	PUNCT
cjfa-48748	46	1	finally	finally	ADV
cjfa-48748	46	2	,	,	PUNCT
cjfa-48748	46	3	section	section	NOUN
cjfa-48748	46	4	4	4	NUM
cjfa-48748	46	5	presents	present	VERB
cjfa-48748	46	6	our	our	PRON
cjfa-48748	46	7	empirical	empirical	ADJ
cjfa-48748	46	8	results	result	NOUN
cjfa-48748	46	9	on	on	ADP
cjfa-48748	46	10	the	the	DET
cjfa-48748	46	11	effect	effect	NOUN
cjfa-48748	46	12	of	of	ADP
cjfa-48748	46	13	industry	industry	NOUN
cjfa-48748	46	14	product	product	NOUN
cjfa-48748	46	15	similarity	similarity	NOUN
cjfa-48748	46	16	on	on	ADP
cjfa-48748	46	17	shared	share	VERB
cjfa-48748	46	18	auditor	auditor	NOUN
cjfa-48748	46	19	.	.	PUNCT
cjfa-48748	47	1	amira	amira	PROPN
cjfa-48748	47	2	ben	ben	PROPN
cjfa-48748	47	3	hassoun1212	hassoun1212	PROPN
cjfa-48748	47	4	the	the	DET
cjfa-48748	47	5	research	research	NOUN
cjfa-48748	47	6	methodology	methodology	NOUN
cjfa-48748	47	7	and	and	CCONJ
cjfa-48748	47	8	the	the	DET
cjfa-48748	47	9	course	course	NOUN
cjfa-48748	47	10	the	the	DET
cjfa-48748	47	11	research	research	NOUN
cjfa-48748	47	12	methodology	methodology	NOUN
cjfa-48748	47	13	and	and	CCONJ
cjfa-48748	47	14	the	the	DET
cjfa-48748	47	15	course	course	NOUN
cjfa-48748	47	16	of	of	ADP
cjfa-48748	47	17	the	the	DET
cjfa-48748	47	18	research	research	NOUN
cjfa-48748	47	19	processof	processof	VERB
cjfa-48748	47	20	the	the	DET
cjfa-48748	47	21	research	research	NOUN
cjfa-48748	47	22	process	process	NOUN
cjfa-48748	47	23	literature	literature	NOUN
cjfa-48748	47	24	reviewliterature	reviewliterature	NOUN
cjfa-48748	47	25	review	review	VERB
cjfa-48748	47	26	the	the	DET
cjfa-48748	47	27	research	research	NOUN
cjfa-48748	47	28	on	on	ADP
cjfa-48748	47	29	auditor	auditor	NOUN
cjfa-48748	47	30	sharing	sharing	NOUN
cjfa-48748	47	31	may	may	AUX
cjfa-48748	47	32	be	be	AUX
cjfa-48748	47	33	viewed	view	VERB
cjfa-48748	47	34	as	as	ADP
cjfa-48748	47	35	an	an	DET
cjfa-48748	47	36	extension	extension	NOUN
cjfa-48748	47	37	of	of	ADP
cjfa-48748	47	38	the	the	DET
cjfa-48748	47	39	specialization	specialization	NOUN
cjfa-48748	47	40	literature	literature	NOUN
cjfa-48748	47	41	.	.	PUNCT
cjfa-48748	48	1	auditor	auditor	NOUN
cjfa-48748	48	2	industry	industry	NOUN
cjfa-48748	48	3	specialization	specialization	NOUN
cjfa-48748	48	4	refers	refer	VERB
cjfa-48748	48	5	to	to	ADP
cjfa-48748	48	6	the	the	DET
cjfa-48748	48	7	auditor	auditor	NOUN
cjfa-48748	48	8	who	who	PRON
cjfa-48748	48	9	has	have	VERB
cjfa-48748	48	10	deep	deep	ADJ
cjfa-48748	48	11	understanding	understanding	NOUN
cjfa-48748	48	12	and	and	CCONJ
cjfa-48748	48	13	long	long	ADJ
cjfa-48748	48	14	experience	experience	NOUN
cjfa-48748	48	15	in	in	ADP
cjfa-48748	48	16	a	a	DET
cjfa-48748	48	17	particular	particular	ADJ
cjfa-48748	48	18	industry	industry	NOUN
cjfa-48748	48	19	(	(	PUNCT
cjfa-48748	48	20	arens	arens	PROPN
cjfa-48748	48	21	,	,	PUNCT
cjfa-48748	48	22	best	good	ADJ
cjfa-48748	48	23	,	,	PUNCT
cjfa-48748	48	24	shailer	shailer	NOUN
cjfa-48748	48	25	,	,	PUNCT
cjfa-48748	48	26	fidler	fidler	NOUN
cjfa-48748	48	27	,	,	PUNCT
cjfa-48748	48	28	elder	elder	NOUN
cjfa-48748	48	29	&	&	CCONJ
cjfa-48748	48	30	beasley	beasley	PROPN
cjfa-48748	48	31	,	,	PUNCT
cjfa-48748	48	32	2011	2011	NUM
cjfa-48748	48	33	)	)	PUNCT
cjfa-48748	48	34	.	.	PUNCT
cjfa-48748	49	1	according	accord	VERB
cjfa-48748	49	2	to	to	ADP
cjfa-48748	49	3	khaksar	khaksar	PROPN
cjfa-48748	49	4	,	,	PUNCT
cjfa-48748	49	5	salehi	salehi	NOUN
cjfa-48748	49	6	and	and	CCONJ
cjfa-48748	49	7	dashtbayaz	dashtbayaz	NOUN
cjfa-48748	49	8	(	(	PUNCT
cjfa-48748	49	9	2021	2021	NUM
cjfa-48748	49	10	)	)	PUNCT
cjfa-48748	49	11	,	,	PUNCT
cjfa-48748	49	12	industry	industry	NOUN
cjfa-48748	49	13	expertise	expertise	NOUN
cjfa-48748	49	14	can	can	AUX
cjfa-48748	49	15	provide	provide	VERB
cjfa-48748	49	16	excellent	excellent	ADJ
cjfa-48748	49	17	opportunities	opportunity	NOUN
cjfa-48748	49	18	to	to	PART
cjfa-48748	49	19	perform	perform	VERB
cjfa-48748	49	20	high	high	ADJ
cjfa-48748	49	21	-	-	PUNCT
cjfa-48748	49	22	quality	quality	NOUN
cjfa-48748	49	23	audits	audits	NOUN
cjfa-48748	49	24	of	of	ADP
cjfa-48748	49	25	many	many	ADJ
cjfa-48748	49	26	firms	firm	NOUN
cjfa-48748	49	27	with	with	ADP
cjfa-48748	49	28	similar	similar	ADJ
cjfa-48748	49	29	product	product	NOUN
cjfa-48748	49	30	.	.	PUNCT
cjfa-48748	50	1	dunn	dunn	PROPN
cjfa-48748	50	2	and	and	CCONJ
cjfa-48748	50	3	mayhew	mayhew	PROPN
cjfa-48748	50	4	(	(	PUNCT
cjfa-48748	50	5	2004	2004	NUM
cjfa-48748	50	6	)	)	PUNCT
cjfa-48748	50	7	argued	argue	VERB
cjfa-48748	50	8	that	that	SCONJ
cjfa-48748	50	9	industry	industry	NOUN
cjfa-48748	50	10	specialization	specialization	NOUN
cjfa-48748	50	11	provides	provide	VERB
cjfa-48748	50	12	benefits	benefit	NOUN
cjfa-48748	50	13	to	to	ADP
cjfa-48748	50	14	client	client	NOUN
cjfa-48748	50	15	firms	firm	NOUN
cjfa-48748	50	16	through	through	ADP
cjfa-48748	50	17	improved	improve	VERB
cjfa-48748	50	18	accounting	accounting	NOUN
cjfa-48748	50	19	transparency	transparency	NOUN
cjfa-48748	50	20	and	and	CCONJ
cjfa-48748	50	21	audit	audit	NOUN
cjfa-48748	50	22	quality	quality	NOUN
cjfa-48748	50	23	.	.	PUNCT
cjfa-48748	51	1	to	to	PART
cjfa-48748	51	2	differentiate	differentiate	VERB
cjfa-48748	51	3	themselves	themselves	PRON
cjfa-48748	51	4	from	from	ADP
cjfa-48748	51	5	competitors	competitor	NOUN
cjfa-48748	51	6	in	in	ADP
cjfa-48748	51	7	fulfilling	fulfil	VERB
cjfa-48748	51	8	clients	client	NOUN
cjfa-48748	51	9	’	'	PUNCT
cjfa-48748	51	10	demands	demand	NOUN
cjfa-48748	51	11	,	,	PUNCT
cjfa-48748	51	12	audit	audit	NOUN
cjfa-48748	51	13	firms	firm	NOUN
cjfa-48748	51	14	adopt	adopt	VERB
cjfa-48748	51	15	industry	industry	NOUN
cjfa-48748	51	16	specialization	specialization	NOUN
cjfa-48748	51	17	as	as	ADP
cjfa-48748	51	18	a	a	DET
cjfa-48748	51	19	product	product	NOUN
cjfa-48748	51	20	differentiation	differentiation	NOUN
cjfa-48748	51	21	strategy	strategy	NOUN
cjfa-48748	51	22	allowing	allow	VERB
cjfa-48748	51	23	them	they	PRON
cjfa-48748	51	24	to	to	PART
cjfa-48748	51	25	compete	compete	VERB
cjfa-48748	51	26	on	on	ADP
cjfa-48748	51	27	characteristics	characteristic	NOUN
cjfa-48748	51	28	other	other	ADJ
cjfa-48748	51	29	than	than	ADP
cjfa-48748	51	30	price	price	NOUN
cjfa-48748	51	31	alone	alone	ADV
cjfa-48748	51	32	.	.	PUNCT
cjfa-48748	52	1	mayhew	mayhew	PROPN
cjfa-48748	52	2	and	and	CCONJ
cjfa-48748	52	3	wilkins	wilkins	PROPN
cjfa-48748	52	4	(	(	PUNCT
cjfa-48748	52	5	2003	2003	NUM
cjfa-48748	52	6	)	)	PUNCT
cjfa-48748	52	7	argued	argue	VERB
cjfa-48748	52	8	that	that	SCONJ
cjfa-48748	52	9	client	client	NOUN
cjfa-48748	52	10	’s	’s	PART
cjfa-48748	52	11	industry	industry	NOUN
cjfa-48748	52	12	affiliation	affiliation	NOUN
cjfa-48748	52	13	is	be	AUX
cjfa-48748	52	14	an	an	DET
cjfa-48748	52	15	important	important	ADJ
cjfa-48748	52	16	dimension	dimension	NOUN
cjfa-48748	52	17	with	with	SCONJ
cjfa-48748	52	18	which	which	DET
cjfa-48748	52	19	audit	audit	NOUN
cjfa-48748	52	20	firms	firm	NOUN
cjfa-48748	52	21	can	can	AUX
cjfa-48748	52	22	use	use	VERB
cjfa-48748	52	23	to	to	PART
cjfa-48748	52	24	align	align	VERB
cjfa-48748	52	25	themselves	themselves	PRON
cjfa-48748	52	26	with	with	ADP
cjfa-48748	52	27	specific	specific	ADJ
cjfa-48748	52	28	client	client	NOUN
cjfa-48748	52	29	characteristics	characteristic	NOUN
cjfa-48748	52	30	and	and	CCONJ
cjfa-48748	52	31	related	related	ADJ
cjfa-48748	52	32	demand	demand	NOUN
cjfa-48748	52	33	.	.	PUNCT
cjfa-48748	53	1	experimental	experimental	ADJ
cjfa-48748	53	2	auditing	auditing	NOUN
cjfa-48748	53	3	research	research	NOUN
cjfa-48748	53	4	provides	provide	VERB
cjfa-48748	53	5	evidence	evidence	NOUN
cjfa-48748	53	6	that	that	SCONJ
cjfa-48748	53	7	auditors	auditor	NOUN
cjfa-48748	53	8	with	with	ADP
cjfa-48748	53	9	industry	industry	NOUN
cjfa-48748	53	10	expertise	expertise	NOUN
cjfa-48748	53	11	are	be	AUX
cjfa-48748	53	12	better	well	ADJ
cjfa-48748	53	13	at	at	ADP
cjfa-48748	53	14	detecting	detect	VERB
cjfa-48748	53	15	errors	error	NOUN
cjfa-48748	53	16	(	(	PUNCT
cjfa-48748	53	17	owhoso	owhoso	NOUN
cjfa-48748	53	18	,	,	PUNCT
cjfa-48748	53	19	messier	messy	ADJ
cjfa-48748	53	20	&	&	CCONJ
cjfa-48748	53	21	lynch	lynch	PROPN
cjfa-48748	53	22	,	,	PUNCT
cjfa-48748	53	23	2002	2002	NUM
cjfa-48748	53	24	;	;	PUNCT
cjfa-48748	53	25	chaari	chaari	NOUN
cjfa-48748	53	26	,	,	PUNCT
cjfa-48748	53	27	belanès	belanès	PROPN
cjfa-48748	53	28	&	&	CCONJ
cjfa-48748	53	29	lajmi	lajmi	PROPN
cjfa-48748	53	30	,	,	PUNCT
cjfa-48748	53	31	2022	2022	NUM
cjfa-48748	53	32	)	)	PUNCT
cjfa-48748	53	33	,	,	PUNCT
cjfa-48748	53	34	offers	offer	VERB
cjfa-48748	53	35	a	a	DET
cjfa-48748	53	36	higher	high	ADJ
cjfa-48748	53	37	level	level	NOUN
cjfa-48748	53	38	of	of	ADP
cjfa-48748	53	39	assurance	assurance	NOUN
cjfa-48748	53	40	within	within	ADP
cjfa-48748	53	41	their	their	PRON
cjfa-48748	53	42	industry	industry	NOUN
cjfa-48748	53	43	specialization	specialization	NOUN
cjfa-48748	53	44	than	than	ADP
cjfa-48748	53	45	outside	outside	ADP
cjfa-48748	53	46	their	their	PRON
cjfa-48748	53	47	specialization	specialization	NOUN
cjfa-48748	53	48	(	(	PUNCT
cjfa-48748	53	49	beasley	beasley	PROPN
cjfa-48748	53	50	&	&	CCONJ
cjfa-48748	53	51	petroni	petroni	PROPN
cjfa-48748	53	52	,	,	PUNCT
cjfa-48748	53	53	2001	2001	NUM
cjfa-48748	53	54	)	)	PUNCT
cjfa-48748	53	55	,	,	PUNCT
cjfa-48748	53	56	generate	generate	VERB
cjfa-48748	53	57	cost	cost	NOUN
cjfa-48748	53	58	-	-	PUNCT
cjfa-48748	53	59	based	base	VERB
cjfa-48748	53	60	competitive	competitive	ADJ
cjfa-48748	53	61	advantages	advantage	NOUN
cjfa-48748	53	62	without	without	ADP
cjfa-48748	53	63	compromising	compromise	VERB
cjfa-48748	53	64	service	service	NOUN
cjfa-48748	53	65	quality	quality	NOUN
cjfa-48748	53	66	(	(	PUNCT
cjfa-48748	53	67	bills	bill	NOUN
cjfa-48748	53	68	,	,	PUNCT
cjfa-48748	53	69	jeter	jeter	PROPN
cjfa-48748	53	70	&	&	CCONJ
cjfa-48748	53	71	stein	stein	PROPN
cjfa-48748	53	72	,	,	PUNCT
cjfa-48748	53	73	2015	2015	NUM
cjfa-48748	53	74	)	)	PUNCT
cjfa-48748	53	75	,	,	PUNCT
cjfa-48748	53	76	associate	associate	VERB
cjfa-48748	53	77	with	with	ADP
cjfa-48748	53	78	better	well	ADJ
cjfa-48748	53	79	client	client	NOUN
cjfa-48748	53	80	investment	investment	NOUN
cjfa-48748	53	81	efficiency	efficiency	NOUN
cjfa-48748	53	82	(	(	PUNCT
cjfa-48748	53	83	bae	bae	NOUN
cjfa-48748	53	84	,	,	PUNCT
cjfa-48748	53	85	choi	choi	NOUN
cjfa-48748	53	86	,	,	PUNCT
cjfa-48748	53	87	dhaliwal	dhaliwal	PROPN
cjfa-48748	53	88	&	&	CCONJ
cjfa-48748	53	89	lamoreaux	lamoreaux	PROPN
cjfa-48748	53	90	,	,	PUNCT
cjfa-48748	53	91	2017	2017	NUM
cjfa-48748	53	92	)	)	PUNCT
cjfa-48748	53	93	.	.	PUNCT
cjfa-48748	54	1	taken	take	VERB
cjfa-48748	54	2	together	together	ADV
cjfa-48748	54	3	,	,	PUNCT
cjfa-48748	54	4	these	these	DET
cjfa-48748	54	5	results	result	NOUN
cjfa-48748	54	6	support	support	VERB
cjfa-48748	54	7	the	the	DET
cjfa-48748	54	8	conclusion	conclusion	NOUN
cjfa-48748	54	9	that	that	SCONJ
cjfa-48748	54	10	auditors	auditor	NOUN
cjfa-48748	54	11	’	’	PART
cjfa-48748	54	12	industry	industry	NOUN
cjfa-48748	54	13	-	-	PUNCT
cjfa-48748	54	14	specific	specific	ADJ
cjfa-48748	54	15	knowledge	knowledge	NOUN
cjfa-48748	54	16	is	be	AUX
cjfa-48748	54	17	related	relate	VERB
cjfa-48748	54	18	to	to	AUX
cjfa-48748	54	19	audit	audit	NOUN
cjfa-48748	54	20	effectiveness	effectiveness	NOUN
cjfa-48748	54	21	and	and	CCONJ
cjfa-48748	54	22	the	the	DET
cjfa-48748	54	23	client	client	NOUN
cjfa-48748	54	24	’s	’s	PART
cjfa-48748	54	25	preference	preference	NOUN
cjfa-48748	54	26	for	for	ADP
cjfa-48748	54	27	a	a	DET
cjfa-48748	54	28	particular	particular	ADJ
cjfa-48748	54	29	level	level	NOUN
cjfa-48748	54	30	of	of	ADP
cjfa-48748	54	31	cost	cost	NOUN
cjfa-48748	54	32	will	will	AUX
cjfa-48748	54	33	lead	lead	VERB
cjfa-48748	54	34	them	they	PRON
cjfa-48748	54	35	to	to	PART
cjfa-48748	54	36	engage	engage	VERB
cjfa-48748	54	37	an	an	DET
cjfa-48748	54	38	auditor	auditor	NOUN
cjfa-48748	54	39	with	with	ADP
cjfa-48748	54	40	the	the	DET
cjfa-48748	54	41	structural	structural	ADJ
cjfa-48748	54	42	characteristics	characteristic	NOUN
cjfa-48748	54	43	that	that	PRON
cjfa-48748	54	44	best	good	ADJ
cjfa-48748	54	45	suit	suit	VERB
cjfa-48748	54	46	their	their	PRON
cjfa-48748	54	47	needs	need	NOUN
cjfa-48748	54	48	.	.	PUNCT
cjfa-48748	55	1	the	the	DET
cjfa-48748	55	2	higher	high	ADJ
cjfa-48748	55	3	quality	quality	NOUN
cjfa-48748	55	4	of	of	ADP
cjfa-48748	55	5	specialist	specialist	ADJ
cjfa-48748	55	6	auditors	auditor	NOUN
cjfa-48748	55	7	displays	display	VERB
cjfa-48748	55	8	their	their	PRON
cjfa-48748	55	9	in	in	ADP
cjfa-48748	55	10	-	-	PUNCT
cjfa-48748	55	11	depth	depth	NOUN
cjfa-48748	55	12	understanding	understanding	NOUN
cjfa-48748	55	13	of	of	ADP
cjfa-48748	55	14	the	the	DET
cjfa-48748	55	15	industry	industry	NOUN
cjfa-48748	55	16	and	and	CCONJ
cjfa-48748	55	17	experience	experience	NOUN
cjfa-48748	55	18	applying	apply	VERB
cjfa-48748	55	19	authoritative	authoritative	ADJ
cjfa-48748	55	20	industry	industry	NOUN
cjfa-48748	55	21	-	-	PUNCT
cjfa-48748	55	22	specific	specific	ADJ
cjfa-48748	55	23	accounting	accounting	NOUN
cjfa-48748	55	24	and	and	CCONJ
cjfa-48748	55	25	auditing	auditing	NOUN
cjfa-48748	55	26	guidance	guidance	NOUN
cjfa-48748	55	27	(	(	PUNCT
cjfa-48748	55	28	bills	bill	NOUN
cjfa-48748	55	29	et	et	NOUN
cjfa-48748	55	30	al	al	PROPN
cjfa-48748	55	31	.	.	PROPN
cjfa-48748	55	32	,	,	PUNCT
cjfa-48748	55	33	2015	2015	NUM
cjfa-48748	55	34	)	)	PUNCT
cjfa-48748	55	35	.	.	PUNCT
cjfa-48748	56	1	early	early	ADJ
cjfa-48748	56	2	work	work	NOUN
cjfa-48748	56	3	by	by	ADP
cjfa-48748	56	4	eichenseher	eichenseher	NOUN
cjfa-48748	56	5	and	and	CCONJ
cjfa-48748	56	6	danos	danos	PROPN
cjfa-48748	56	7	(	(	PUNCT
cjfa-48748	56	8	1981	1981	NUM
cjfa-48748	56	9	)	)	PUNCT
cjfa-48748	56	10	and	and	CCONJ
cjfa-48748	56	11	danos	dano	NOUN
cjfa-48748	56	12	and	and	CCONJ
cjfa-48748	56	13	eichenseher	eichenseher	NOUN
cjfa-48748	56	14	(	(	PUNCT
cjfa-48748	56	15	1982	1982	NUM
cjfa-48748	56	16	)	)	PUNCT
cjfa-48748	56	17	argued	argue	VERB
cjfa-48748	56	18	that	that	SCONJ
cjfa-48748	56	19	the	the	DET
cjfa-48748	56	20	industry	industry	NOUN
cjfa-48748	56	21	specialization	specialization	NOUN
cjfa-48748	56	22	of	of	ADP
cjfa-48748	56	23	auditors	auditor	NOUN
cjfa-48748	56	24	could	could	AUX
cjfa-48748	56	25	be	be	AUX
cjfa-48748	56	26	explained	explain	VERB
cjfa-48748	56	27	by	by	ADP
cjfa-48748	56	28	cost	cost	NOUN
cjfa-48748	56	29	savings	saving	NOUN
cjfa-48748	56	30	from	from	ADP
cjfa-48748	56	31	economies	economy	NOUN
cjfa-48748	56	32	of	of	ADP
cjfa-48748	56	33	scale	scale	NOUN
cjfa-48748	56	34	.	.	PUNCT
cjfa-48748	57	1	they	they	PRON
cjfa-48748	57	2	recommend	recommend	VERB
cjfa-48748	57	3	that	that	SCONJ
cjfa-48748	57	4	industry	industry	NOUN
cjfa-48748	57	5	specialists	specialist	NOUN
cjfa-48748	57	6	spread	spread	VERB
cjfa-48748	57	7	the	the	DET
cjfa-48748	57	8	costs	cost	NOUN
cjfa-48748	57	9	of	of	ADP
cjfa-48748	57	10	knowledge	knowledge	NOUN
cjfa-48748	57	11	acquisition	acquisition	NOUN
cjfa-48748	57	12	and	and	CCONJ
cjfa-48748	57	13	training	training	NOUN
cjfa-48748	57	14	over	over	ADP
cjfa-48748	57	15	a	a	DET
cjfa-48748	57	16	larger	large	ADJ
cjfa-48748	57	17	auditor	auditor	NOUN
cjfa-48748	57	18	choice	choice	NOUN
cjfa-48748	57	19	and	and	CCONJ
cjfa-48748	57	20	peer	peer	NOUN
cjfa-48748	57	21	firms	firm	NOUN
cjfa-48748	57	22	similarity	similarity	NOUN
cjfa-48748	57	23	:	:	PUNCT
cjfa-48748	57	24	the	the	DET
cjfa-48748	57	25	case	case	NOUN
cjfa-48748	57	26	of	of	ADP
cjfa-48748	57	27	tunisian	tunisian	ADJ
cjfa-48748	57	28	firms	firm	NOUN
cjfa-48748	57	29	1313	1313	NUM
cjfa-48748	57	30	number	number	NOUN
cjfa-48748	57	31	of	of	ADP
cjfa-48748	57	32	clients	client	NOUN
cjfa-48748	57	33	,	,	PUNCT
cjfa-48748	57	34	and	and	CCONJ
cjfa-48748	57	35	that	that	SCONJ
cjfa-48748	57	36	the	the	DET
cjfa-48748	57	37	knowledge	knowledge	NOUN
cjfa-48748	57	38	requirements	requirement	NOUN
cjfa-48748	57	39	of	of	ADP
cjfa-48748	57	40	regulated	regulated	ADJ
cjfa-48748	57	41	industries	industry	NOUN
cjfa-48748	57	42	are	be	AUX
cjfa-48748	57	43	higher	high	ADJ
cjfa-48748	57	44	.	.	PUNCT
cjfa-48748	58	1	extending	extend	VERB
cjfa-48748	58	2	this	this	DET
cjfa-48748	58	3	line	line	NOUN
cjfa-48748	58	4	of	of	ADP
cjfa-48748	58	5	research	research	NOUN
cjfa-48748	58	6	,	,	PUNCT
cjfa-48748	58	7	cahan	cahan	PROPN
cjfa-48748	58	8	,	,	PUNCT
cjfa-48748	58	9	godfrey	godfrey	PROPN
cjfa-48748	58	10	,	,	PUNCT
cjfa-48748	58	11	hamilton	hamilton	PROPN
cjfa-48748	58	12	and	and	CCONJ
cjfa-48748	58	13	jeter	jeter	PROPN
cjfa-48748	58	14	(	(	PUNCT
cjfa-48748	58	15	2008	2008	NUM
cjfa-48748	58	16	)	)	PUNCT
cjfa-48748	58	17	suggest	suggest	VERB
cjfa-48748	58	18	that	that	SCONJ
cjfa-48748	58	19	scale	scale	NOUN
cjfa-48748	58	20	economies	economy	NOUN
cjfa-48748	58	21	exist	exist	VERB
cjfa-48748	58	22	in	in	ADP
cjfa-48748	58	23	industries	industry	NOUN
cjfa-48748	58	24	with	with	ADP
cjfa-48748	58	25	greater	great	ADJ
cjfa-48748	58	26	homogeneity	homogeneity	NOUN
cjfa-48748	58	27	.	.	PUNCT
cjfa-48748	59	1	client	client	NOUN
cjfa-48748	59	2	firms	firm	NOUN
cjfa-48748	59	3	can	can	AUX
cjfa-48748	59	4	also	also	ADV
cjfa-48748	59	5	benefit	benefit	VERB
cjfa-48748	59	6	from	from	ADP
cjfa-48748	59	7	the	the	DET
cjfa-48748	59	8	information	information	NOUN
cjfa-48748	59	9	benefits	benefit	NOUN
cjfa-48748	59	10	that	that	PRON
cjfa-48748	59	11	auditors	auditor	NOUN
cjfa-48748	59	12	gain	gain	VERB
cjfa-48748	59	13	from	from	ADP
cjfa-48748	59	14	the	the	DET
cjfa-48748	59	15	greater	great	ADJ
cjfa-48748	59	16	knowledge	knowledge	NOUN
cjfa-48748	59	17	gained	gain	VERB
cjfa-48748	59	18	by	by	ADP
cjfa-48748	59	19	working	work	VERB
cjfa-48748	59	20	with	with	ADP
cjfa-48748	59	21	similar	similar	ADJ
cjfa-48748	59	22	peers	peer	NOUN
cjfa-48748	59	23	;	;	PUNCT
cjfa-48748	59	24	for	for	ADP
cjfa-48748	59	25	example	example	NOUN
cjfa-48748	59	26	,	,	PUNCT
cjfa-48748	59	27	specialist	specialist	ADJ
cjfa-48748	59	28	auditors	auditor	NOUN
cjfa-48748	59	29	can	can	AUX
cjfa-48748	59	30	reduce	reduce	VERB
cjfa-48748	59	31	the	the	DET
cjfa-48748	59	32	cost	cost	NOUN
cjfa-48748	59	33	of	of	ADP
cjfa-48748	59	34	finding	find	VERB
cjfa-48748	59	35	information	information	NOUN
cjfa-48748	59	36	for	for	ADP
cjfa-48748	59	37	important	important	ADJ
cjfa-48748	59	38	internal	internal	ADJ
cjfa-48748	59	39	decisions	decision	NOUN
cjfa-48748	59	40	such	such	ADJ
cjfa-48748	59	41	as	as	ADP
cjfa-48748	59	42	investments	investment	NOUN
cjfa-48748	59	43	(	(	PUNCT
cjfa-48748	59	44	bae	bae	NOUN
cjfa-48748	59	45	et	et	PROPN
cjfa-48748	59	46	al	al	PROPN
cjfa-48748	59	47	.	.	PROPN
cjfa-48748	59	48	,	,	PUNCT
cjfa-48748	59	49	2017	2017	NUM
cjfa-48748	59	50	)	)	PUNCT
cjfa-48748	59	51	.	.	PUNCT
cjfa-48748	60	1	such	such	ADJ
cjfa-48748	60	2	informational	informational	ADJ
cjfa-48748	60	3	advantages	advantage	NOUN
cjfa-48748	60	4	may	may	AUX
cjfa-48748	60	5	come	come	VERB
cjfa-48748	60	6	from	from	ADP
cjfa-48748	60	7	investments	investment	NOUN
cjfa-48748	60	8	in	in	ADP
cjfa-48748	60	9	industry	industry	NOUN
cjfa-48748	60	10	databases	database	NOUN
cjfa-48748	60	11	and	and	CCONJ
cjfa-48748	60	12	knowledge	knowledge	NOUN
cjfa-48748	60	13	management	management	NOUN
cjfa-48748	60	14	systems	system	NOUN
cjfa-48748	60	15	to	to	PART
cjfa-48748	60	16	compare	compare	VERB
cjfa-48748	60	17	client	client	NOUN
cjfa-48748	60	18	information	information	NOUN
cjfa-48748	60	19	as	as	SCONJ
cjfa-48748	60	20	audit	audit	NOUN
cjfa-48748	60	21	firms	firm	NOUN
cjfa-48748	60	22	adopt	adopt	VERB
cjfa-48748	60	23	new	new	ADJ
cjfa-48748	60	24	methods	method	NOUN
cjfa-48748	60	25	such	such	ADJ
cjfa-48748	60	26	as	as	ADP
cjfa-48748	60	27	corporate	corporate	ADJ
cjfa-48748	60	28	risk	risk	NOUN
cjfa-48748	60	29	assessment	assessment	NOUN
cjfa-48748	60	30	.	.	PUNCT
cjfa-48748	61	1	extensive	extensive	ADJ
cjfa-48748	61	2	research	research	NOUN
cjfa-48748	61	3	has	have	AUX
cjfa-48748	61	4	investigated	investigate	VERB
cjfa-48748	61	5	the	the	DET
cjfa-48748	61	6	determinants	determinant	NOUN
cjfa-48748	61	7	of	of	ADP
cjfa-48748	61	8	choosing	choose	VERB
cjfa-48748	61	9	auditor	auditor	NOUN
cjfa-48748	61	10	with	with	ADP
cjfa-48748	61	11	greater	great	ADJ
cjfa-48748	61	12	knowledge	knowledge	NOUN
cjfa-48748	61	13	by	by	ADP
cjfa-48748	61	14	similar	similar	ADJ
cjfa-48748	61	15	clientele	clientele	NOUN
cjfa-48748	61	16	.	.	PUNCT
cjfa-48748	62	1	this	this	DET
cjfa-48748	62	2	literature	literature	NOUN
cjfa-48748	62	3	generally	generally	ADV
cjfa-48748	62	4	has	have	AUX
cjfa-48748	62	5	shown	show	VERB
cjfa-48748	62	6	that	that	SCONJ
cjfa-48748	62	7	client	client	NOUN
cjfa-48748	62	8	firms	firm	NOUN
cjfa-48748	62	9	with	with	ADP
cjfa-48748	62	10	higher	high	ADJ
cjfa-48748	62	11	agency	agency	NOUN
cjfa-48748	62	12	costs	cost	NOUN
cjfa-48748	62	13	(	(	PUNCT
cjfa-48748	62	14	defond	defond	NOUN
cjfa-48748	62	15	,	,	PUNCT
cjfa-48748	62	16	1992	1992	NUM
cjfa-48748	62	17	;	;	PUNCT
cjfa-48748	62	18	godfrey	godfrey	PROPN
cjfa-48748	62	19	&	&	CCONJ
cjfa-48748	62	20	hamilton	hamilton	PROPN
cjfa-48748	62	21	,	,	PUNCT
cjfa-48748	62	22	2005	2005	NUM
cjfa-48748	62	23	)	)	PUNCT
cjfa-48748	62	24	and	and	CCONJ
cjfa-48748	62	25	executive	executive	NOUN
cjfa-48748	62	26	board	board	NOUN
cjfa-48748	62	27	capacity	capacity	NOUN
cjfa-48748	62	28	(	(	PUNCT
cjfa-48748	62	29	beasley	beasley	PROPN
cjfa-48748	62	30	&	&	CCONJ
cjfa-48748	62	31	petroni	petroni	PROPN
cjfa-48748	62	32	,	,	PUNCT
cjfa-48748	62	33	2001	2001	NUM
cjfa-48748	62	34	)	)	PUNCT
cjfa-48748	62	35	tend	tend	VERB
cjfa-48748	62	36	to	to	PART
cjfa-48748	62	37	hire	hire	VERB
cjfa-48748	62	38	specialist	specialist	ADJ
cjfa-48748	62	39	auditors	auditor	NOUN
cjfa-48748	62	40	.	.	PUNCT
cjfa-48748	63	1	research	research	NOUN
cjfa-48748	63	2	also	also	ADV
cjfa-48748	63	3	has	have	AUX
cjfa-48748	63	4	shown	show	VERB
cjfa-48748	63	5	that	that	SCONJ
cjfa-48748	63	6	auditor	auditor	NOUN
cjfa-48748	63	7	market	market	NOUN
cjfa-48748	63	8	share	share	NOUN
cjfa-48748	63	9	is	be	AUX
cjfa-48748	63	10	more	more	ADV
cjfa-48748	63	11	concentrated	concentrated	ADJ
cjfa-48748	63	12	in	in	ADP
cjfa-48748	63	13	industries	industry	NOUN
cjfa-48748	63	14	with	with	ADP
cjfa-48748	63	15	faster	fast	ADJ
cjfa-48748	63	16	growth	growth	NOUN
cjfa-48748	63	17	,	,	PUNCT
cjfa-48748	63	18	greater	great	ADJ
cjfa-48748	63	19	homogeneity	homogeneity	NOUN
cjfa-48748	63	20	,	,	PUNCT
cjfa-48748	63	21	and	and	CCONJ
cjfa-48748	63	22	more	more	ADJ
cjfa-48748	63	23	investment	investment	NOUN
cjfa-48748	63	24	opportunities	opportunity	NOUN
cjfa-48748	63	25	(	(	PUNCT
cjfa-48748	63	26	hogan	hogan	PROPN
cjfa-48748	63	27	&	&	CCONJ
cjfa-48748	63	28	jeter	jeter	PROPN
cjfa-48748	63	29	,	,	PUNCT
cjfa-48748	63	30	1999	1999	NUM
cjfa-48748	63	31	;	;	PUNCT
cjfa-48748	64	1	cahan	cahan	PROPN
cjfa-48748	64	2	et	et	PROPN
cjfa-48748	64	3	al	al	PROPN
cjfa-48748	64	4	.	.	PROPN
cjfa-48748	64	5	,	,	PUNCT
cjfa-48748	64	6	2008	2008	NUM
cjfa-48748	64	7	)	)	PUNCT
cjfa-48748	64	8	.	.	PUNCT
cjfa-48748	65	1	in	in	ADP
cjfa-48748	65	2	the	the	DET
cjfa-48748	65	3	same	same	ADJ
cjfa-48748	65	4	vein	vein	NOUN
cjfa-48748	65	5	,	,	PUNCT
cjfa-48748	65	6	brown	brown	ADJ
cjfa-48748	65	7	and	and	CCONJ
cjfa-48748	65	8	knechel	knechel	PROPN
cjfa-48748	65	9	(	(	PUNCT
cjfa-48748	65	10	2016	2016	NUM
cjfa-48748	65	11	)	)	PUNCT
cjfa-48748	65	12	report	report	VERB
cjfa-48748	65	13	evidence	evidence	NOUN
cjfa-48748	65	14	that	that	PRON
cjfa-48748	65	15	increased	increase	VERB
cjfa-48748	65	16	similarity	similarity	NOUN
cjfa-48748	65	17	in	in	ADP
cjfa-48748	65	18	financial	financial	ADJ
cjfa-48748	65	19	disclosures	disclosure	NOUN
cjfa-48748	65	20	is	be	AUX
cjfa-48748	65	21	related	relate	VERB
cjfa-48748	65	22	to	to	ADP
cjfa-48748	65	23	auditor	auditor	NOUN
cjfa-48748	65	24	tenure	tenure	NOUN
cjfa-48748	65	25	,	,	PUNCT
cjfa-48748	65	26	and	and	CCONJ
cjfa-48748	65	27	find	find	VERB
cjfa-48748	65	28	that	that	SCONJ
cjfa-48748	65	29	the	the	DET
cjfa-48748	65	30	similarity	similarity	NOUN
cjfa-48748	65	31	scores	score	NOUN
cjfa-48748	65	32	generally	generally	ADV
cjfa-48748	65	33	associated	associate	VERB
cjfa-48748	65	34	with	with	ADP
cjfa-48748	65	35	stable	stable	ADJ
cjfa-48748	65	36	client	client	NOUN
cjfa-48748	65	37	-	-	PUNCT
cjfa-48748	65	38	auditor	auditor	NOUN
cjfa-48748	65	39	relationships	relationship	NOUN
cjfa-48748	65	40	.	.	PUNCT
cjfa-48748	66	1	furthermore	furthermore	ADV
cjfa-48748	66	2	,	,	PUNCT
cjfa-48748	66	3	examining	examine	VERB
cjfa-48748	66	4	how	how	SCONJ
cjfa-48748	66	5	similarity	similarity	NOUN
cjfa-48748	66	6	scores	score	NOUN
cjfa-48748	66	7	relate	relate	VERB
cjfa-48748	66	8	to	to	ADP
cjfa-48748	66	9	the	the	DET
cjfa-48748	66	10	specific	specific	ADJ
cjfa-48748	66	11	event	event	NOUN
cjfa-48748	66	12	of	of	ADP
cjfa-48748	66	13	auditor	auditor	NOUN
cjfa-48748	66	14	-	-	PUNCT
cjfa-48748	66	15	client	client	NOUN
cjfa-48748	66	16	switching	switching	NOUN
cjfa-48748	66	17	reveals	reveal	VERB
cjfa-48748	66	18	that	that	SCONJ
cjfa-48748	66	19	“	"	PUNCT
cjfa-48748	66	20	the	the	DET
cjfa-48748	66	21	poorer	poor	ADJ
cjfa-48748	66	22	the	the	DET
cjfa-48748	66	23	fit	fit	NOUN
cjfa-48748	66	24	with	with	ADP
cjfa-48748	66	25	an	an	DET
cjfa-48748	66	26	existing	exist	VERB
cjfa-48748	66	27	auditor	auditor	NOUN
cjfa-48748	66	28	,	,	PUNCT
cjfa-48748	66	29	the	the	PRON
cjfa-48748	66	30	greater	great	ADJ
cjfa-48748	66	31	the	the	DET
cjfa-48748	66	32	probability	probability	NOUN
cjfa-48748	66	33	the	the	DET
cjfa-48748	66	34	client	client	NOUN
cjfa-48748	66	35	will	will	AUX
cjfa-48748	66	36	choose	choose	VERB
cjfa-48748	66	37	to	to	PART
cjfa-48748	66	38	switch	switch	VERB
cjfa-48748	66	39	to	to	ADP
cjfa-48748	66	40	a	a	DET
cjfa-48748	66	41	new	new	ADJ
cjfa-48748	66	42	auditor	auditor	NOUN
cjfa-48748	66	43	”	"	PUNCT
cjfa-48748	66	44	(	(	PUNCT
cjfa-48748	66	45	brown	brown	PROPN
cjfa-48748	66	46	&	&	CCONJ
cjfa-48748	66	47	knechel	knechel	PROPN
cjfa-48748	66	48	2016	2016	NUM
cjfa-48748	66	49	)	)	PUNCT
cjfa-48748	66	50	.	.	PUNCT
cjfa-48748	67	1	moreover	moreover	ADV
cjfa-48748	67	2	,	,	PUNCT
cjfa-48748	67	3	using	use	VERB
cjfa-48748	67	4	american	american	ADJ
cjfa-48748	67	5	data	datum	NOUN
cjfa-48748	67	6	,	,	PUNCT
cjfa-48748	67	7	bills	bill	NOUN
cjfa-48748	67	8	et	et	PROPN
cjfa-48748	67	9	al	al	PROPN
cjfa-48748	67	10	.	.	PROPN
cjfa-48748	68	1	(	(	PUNCT
cjfa-48748	68	2	2020	2020	NUM
cjfa-48748	68	3	)	)	PUNCT
cjfa-48748	68	4	hypothesize	hypothesize	NOUN
cjfa-48748	68	5	that	that	SCONJ
cjfa-48748	68	6	firms	firm	NOUN
cjfa-48748	68	7	with	with	ADP
cjfa-48748	68	8	long	long	ADJ
cjfa-48748	68	9	tenure	tenure	NOUN
cjfa-48748	68	10	with	with	ADP
cjfa-48748	68	11	their	their	PRON
cjfa-48748	68	12	auditors	auditor	NOUN
cjfa-48748	68	13	are	be	AUX
cjfa-48748	68	14	less	less	ADV
cjfa-48748	68	15	likely	likely	ADJ
cjfa-48748	68	16	to	to	PART
cjfa-48748	68	17	share	share	VERB
cjfa-48748	68	18	the	the	DET
cjfa-48748	68	19	same	same	ADJ
cjfa-48748	68	20	auditors	auditor	NOUN
cjfa-48748	68	21	with	with	ADP
cjfa-48748	68	22	another	another	DET
cjfa-48748	68	23	firm	firm	NOUN
cjfa-48748	68	24	offering	offer	VERB
cjfa-48748	68	25	a	a	DET
cjfa-48748	68	26	similar	similar	ADJ
cjfa-48748	68	27	product	product	NOUN
cjfa-48748	68	28	.	.	PUNCT
cjfa-48748	69	1	among	among	ADP
cjfa-48748	69	2	other	other	ADJ
cjfa-48748	69	3	ways	way	NOUN
cjfa-48748	69	4	,	,	PUNCT
cjfa-48748	69	5	our	our	PRON
cjfa-48748	69	6	contribution	contribution	NOUN
cjfa-48748	69	7	to	to	ADP
cjfa-48748	69	8	this	this	DET
cjfa-48748	69	9	area	area	NOUN
cjfa-48748	69	10	of	of	ADP
cjfa-48748	69	11	research	research	NOUN
cjfa-48748	69	12	is	be	AUX
cjfa-48748	69	13	to	to	PART
cjfa-48748	69	14	analyze	analyze	VERB
cjfa-48748	69	15	similarity	similarity	NOUN
cjfa-48748	69	16	between	between	ADP
cjfa-48748	69	17	client	client	NOUN
cjfa-48748	69	18	products	product	NOUN
cjfa-48748	69	19	,	,	PUNCT
cjfa-48748	69	20	instead	instead	ADV
cjfa-48748	69	21	of	of	ADP
cjfa-48748	69	22	focusing	focus	VERB
cjfa-48748	69	23	on	on	ADP
cjfa-48748	69	24	one	one	NUM
cjfa-48748	69	25	client	client	NOUN
cjfa-48748	69	26	’s	’s	PART
cjfa-48748	69	27	specific	specific	ADJ
cjfa-48748	69	28	characteristics	characteristic	NOUN
cjfa-48748	69	29	or	or	CCONJ
cjfa-48748	69	30	compatibility	compatibility	NOUN
cjfa-48748	69	31	with	with	ADP
cjfa-48748	69	32	an	an	DET
cjfa-48748	69	33	auditor	auditor	NOUN
cjfa-48748	69	34	’s	’s	PART
cjfa-48748	69	35	existing	exist	VERB
cjfa-48748	69	36	portfolios	portfolio	NOUN
cjfa-48748	69	37	in	in	ADP
cjfa-48748	69	38	a	a	DET
cjfa-48748	69	39	specific	specific	ADJ
cjfa-48748	69	40	context	context	NOUN
cjfa-48748	69	41	like	like	ADP
cjfa-48748	69	42	developing	develop	VERB
cjfa-48748	69	43	countries	country	NOUN
cjfa-48748	69	44	.	.	PUNCT
cjfa-48748	70	1	thus	thus	ADV
cjfa-48748	70	2	far	far	ADV
cjfa-48748	70	3	,	,	PUNCT
cjfa-48748	70	4	our	our	PRON
cjfa-48748	70	5	arguments	argument	NOUN
cjfa-48748	70	6	have	have	AUX
cjfa-48748	70	7	focused	focus	VERB
cjfa-48748	70	8	on	on	ADP
cjfa-48748	70	9	why	why	SCONJ
cjfa-48748	70	10	clients	client	NOUN
cjfa-48748	70	11	would	would	AUX
cjfa-48748	70	12	be	be	AUX
cjfa-48748	70	13	prepared	prepare	VERB
cjfa-48748	70	14	to	to	PART
cjfa-48748	70	15	share	share	VERB
cjfa-48748	70	16	the	the	DET
cjfa-48748	70	17	same	same	ADJ
cjfa-48748	70	18	auditor	auditor	NOUN
cjfa-48748	70	19	.	.	PUNCT
cjfa-48748	71	1	while	while	SCONJ
cjfa-48748	71	2	,	,	PUNCT
cjfa-48748	71	3	some	some	DET
cjfa-48748	71	4	research	research	NOUN
cjfa-48748	71	5	document	document	NOUN
cjfa-48748	71	6	the	the	DET
cjfa-48748	71	7	reluctance	reluctance	NOUN
cjfa-48748	71	8	of	of	ADP
cjfa-48748	71	9	firms	firm	NOUN
cjfa-48748	71	10	with	with	ADP
cjfa-48748	71	11	similar	similar	ADJ
cjfa-48748	71	12	products	product	NOUN
cjfa-48748	71	13	to	to	PART
cjfa-48748	71	14	choose	choose	VERB
cjfa-48748	71	15	the	the	DET
cjfa-48748	71	16	same	same	ADJ
cjfa-48748	71	17	auditor	auditor	NOUN
cjfa-48748	71	18	.	.	PUNCT
cjfa-48748	72	1	following	follow	VERB
cjfa-48748	72	2	a	a	DET
cjfa-48748	72	3	line	line	NOUN
cjfa-48748	72	4	of	of	ADP
cjfa-48748	72	5	argument	argument	NOUN
cjfa-48748	72	6	developed	develop	VERB
cjfa-48748	72	7	in	in	ADP
cjfa-48748	72	8	danos	dano	NOUN
cjfa-48748	72	9	and	and	CCONJ
cjfa-48748	72	10	eichenseher	eichenseher	NOUN
cjfa-48748	72	11	(	(	PUNCT
cjfa-48748	72	12	1982	1982	NUM
cjfa-48748	72	13	)	)	PUNCT
cjfa-48748	72	14	,	,	PUNCT
cjfa-48748	72	15	kwon	kwon	PROPN
cjfa-48748	72	16	(	(	PUNCT
cjfa-48748	72	17	1996	1996	NUM
cjfa-48748	72	18	)	)	PUNCT
cjfa-48748	72	19	argued	argue	VERB
cjfa-48748	72	20	that	that	SCONJ
cjfa-48748	72	21	client	client	NOUN
cjfa-48748	72	22	run	run	VERB
cjfa-48748	72	23	the	the	DET
cjfa-48748	72	24	risk	risk	NOUN
cjfa-48748	72	25	of	of	ADP
cjfa-48748	72	26	proprietary	proprietary	ADJ
cjfa-48748	72	27	information	information	NOUN
cjfa-48748	72	28	spillover	spillover	VERB
cjfa-48748	72	29	from	from	ADP
cjfa-48748	72	30	appointing	appoint	VERB
cjfa-48748	72	31	the	the	DET
cjfa-48748	72	32	same	same	ADJ
cjfa-48748	72	33	auditors	auditor	NOUN
cjfa-48748	72	34	as	as	ADP
cjfa-48748	72	35	their	their	PRON
cjfa-48748	72	36	competitors	competitor	NOUN
cjfa-48748	72	37	.	.	PUNCT
cjfa-48748	73	1	he	he	PRON
cjfa-48748	73	2	finds	find	VERB
cjfa-48748	73	3	this	this	DET
cjfa-48748	73	4	impact	impact	NOUN
cjfa-48748	73	5	to	to	PART
cjfa-48748	73	6	be	be	AUX
cjfa-48748	73	7	more	more	ADV
cjfa-48748	73	8	pronounced	pronounced	ADJ
cjfa-48748	73	9	for	for	ADP
cjfa-48748	73	10	firms	firm	NOUN
cjfa-48748	73	11	in	in	ADP
cjfa-48748	73	12	concentrated	concentrated	ADJ
cjfa-48748	73	13	industries	industry	NOUN
cjfa-48748	73	14	.	.	PUNCT
cjfa-48748	74	1	from	from	ADP
cjfa-48748	74	2	the	the	DET
cjfa-48748	74	3	cli	cli	NOUN
cjfa-48748	74	4	amira	amira	PROPN
cjfa-48748	74	5	ben	ben	PROPN
cjfa-48748	74	6	hassoun1414	hassoun1414	PROPN
cjfa-48748	74	7	ent	ent	PROPN
cjfa-48748	74	8	’s	’s	PART
cjfa-48748	74	9	perspective	perspective	NOUN
cjfa-48748	74	10	,	,	PUNCT
cjfa-48748	74	11	a	a	DET
cjfa-48748	74	12	major	major	ADJ
cjfa-48748	74	13	disadvantage	disadvantage	NOUN
cjfa-48748	74	14	is	be	AUX
cjfa-48748	74	15	that	that	SCONJ
cjfa-48748	74	16	auditors	auditor	NOUN
cjfa-48748	74	17	are	be	AUX
cjfa-48748	74	18	often	often	ADV
cjfa-48748	74	19	exceptionally	exceptionally	ADV
cjfa-48748	74	20	sensitive	sensitive	ADJ
cjfa-48748	74	21	to	to	ADP
cjfa-48748	74	22	the	the	DET
cjfa-48748	74	23	acquisition	acquisition	NOUN
cjfa-48748	74	24	of	of	ADP
cjfa-48748	74	25	expected	expect	VERB
cjfa-48748	74	26	future	future	ADJ
cjfa-48748	74	27	cash	cash	NOUN
cjfa-48748	74	28	flows	flow	NOUN
cjfa-48748	74	29	through	through	ADP
cjfa-48748	74	30	confidential	confidential	ADJ
cjfa-48748	74	31	communications	communication	NOUN
cjfa-48748	74	32	with	with	ADP
cjfa-48748	74	33	management	management	NOUN
cjfa-48748	74	34	and	and	CCONJ
cjfa-48748	74	35	boards	board	NOUN
cjfa-48748	74	36	,	,	PUNCT
cjfa-48748	74	37	reviews	review	NOUN
cjfa-48748	74	38	of	of	ADP
cjfa-48748	74	39	private	private	ADJ
cjfa-48748	74	40	contracts	contract	NOUN
cjfa-48748	74	41	,	,	PUNCT
cjfa-48748	74	42	and	and	CCONJ
cjfa-48748	74	43	assessments	assessment	NOUN
cjfa-48748	74	44	of	of	ADP
cjfa-48748	74	45	expected	expect	VERB
cjfa-48748	74	46	future	future	ADJ
cjfa-48748	74	47	cash	cash	NOUN
cjfa-48748	74	48	flows	flow	NOUN
cjfa-48748	74	49	when	when	SCONJ
cjfa-48748	74	50	testing	testing	NOUN
cjfa-48748	74	51	valuations	valuation	NOUN
cjfa-48748	74	52	and	and	CCONJ
cjfa-48748	74	53	going	go	VERB
cjfa-48748	74	54	concern	concern	NOUN
cjfa-48748	74	55	assumptions	assumption	NOUN
cjfa-48748	74	56	(	(	PUNCT
cjfa-48748	74	57	dhaliwal	dhaliwal	PROPN
cjfa-48748	74	58	,	,	PUNCT
cjfa-48748	74	59	lamoreaux	lamoreaux	PROPN
cjfa-48748	74	60	,	,	PUNCT
cjfa-48748	74	61	litov	litov	PROPN
cjfa-48748	74	62	&	&	CCONJ
cjfa-48748	74	63	neyland	neyland	PROPN
cjfa-48748	74	64	,	,	PUNCT
cjfa-48748	74	65	2016	2016	NUM
cjfa-48748	74	66	)	)	PUNCT
cjfa-48748	74	67	.	.	PUNCT
cjfa-48748	75	1	extending	extend	VERB
cjfa-48748	75	2	this	this	DET
cjfa-48748	75	3	line	line	NOUN
cjfa-48748	75	4	of	of	ADP
cjfa-48748	75	5	research	research	NOUN
cjfa-48748	75	6	,	,	PUNCT
cjfa-48748	75	7	cahan	cahan	PROPN
cjfa-48748	75	8	et	et	PROPN
cjfa-48748	75	9	al	al	PROPN
cjfa-48748	75	10	.	.	PROPN
cjfa-48748	76	1	(	(	PUNCT
cjfa-48748	76	2	2008	2008	NUM
cjfa-48748	76	3	)	)	PUNCT
cjfa-48748	76	4	recognize	recognize	VERB
cjfa-48748	76	5	that	that	SCONJ
cjfa-48748	76	6	in	in	ADP
cjfa-48748	76	7	a	a	DET
cjfa-48748	76	8	highly	highly	ADV
cjfa-48748	76	9	competitive	competitive	ADJ
cjfa-48748	76	10	industries	industry	NOUN
cjfa-48748	76	11	,	,	PUNCT
cjfa-48748	76	12	clients	client	NOUN
cjfa-48748	76	13	may	may	AUX
cjfa-48748	76	14	be	be	AUX
cjfa-48748	76	15	reluctant	reluctant	ADJ
cjfa-48748	76	16	to	to	PART
cjfa-48748	76	17	hire	hire	VERB
cjfa-48748	76	18	the	the	DET
cjfa-48748	76	19	same	same	ADJ
cjfa-48748	76	20	auditors	auditor	NOUN
cjfa-48748	76	21	as	as	ADP
cjfa-48748	76	22	their	their	PRON
cjfa-48748	76	23	competitors	competitor	NOUN
cjfa-48748	76	24	out	out	ADP
cjfa-48748	76	25	of	of	ADP
cjfa-48748	76	26	fear	fear	NOUN
cjfa-48748	76	27	that	that	SCONJ
cjfa-48748	76	28	proprietary	proprietary	ADJ
cjfa-48748	76	29	information	information	NOUN
cjfa-48748	76	30	will	will	AUX
cjfa-48748	76	31	be	be	AUX
cjfa-48748	76	32	transferred	transfer	VERB
cjfa-48748	76	33	directly	directly	ADV
cjfa-48748	76	34	or	or	CCONJ
cjfa-48748	76	35	indirectly	indirectly	ADV
cjfa-48748	76	36	(	(	PUNCT
cjfa-48748	76	37	e.g.	e.g.	ADV
cjfa-48748	76	38	through	through	ADP
cjfa-48748	76	39	client	client	NOUN
cjfa-48748	76	40	’s	’s	PART
cjfa-48748	76	41	financial	financial	ADJ
cjfa-48748	76	42	statements	statement	NOUN
cjfa-48748	76	43	for	for	ADP
cjfa-48748	76	44	benchmarking	benchmarke	VERB
cjfa-48748	76	45	against	against	ADP
cjfa-48748	76	46	theirs	theirs	PROPN
cjfa-48748	76	47	)	)	PUNCT
cjfa-48748	76	48	.	.	PUNCT
cjfa-48748	77	1	when	when	SCONJ
cjfa-48748	77	2	firms	firm	NOUN
cjfa-48748	77	3	and	and	CCONJ
cjfa-48748	77	4	their	their	PRON
cjfa-48748	77	5	competitors	competitor	NOUN
cjfa-48748	77	6	face	face	VERB
cjfa-48748	77	7	similar	similar	ADJ
cjfa-48748	77	8	opportunities	opportunity	NOUN
cjfa-48748	77	9	,	,	PUNCT
cjfa-48748	77	10	they	they	PRON
cjfa-48748	77	11	will	will	AUX
cjfa-48748	77	12	pay	pay	VERB
cjfa-48748	77	13	more	more	ADJ
cjfa-48748	77	14	attention	attention	NOUN
cjfa-48748	77	15	to	to	ADP
cjfa-48748	77	16	sharing	share	VERB
cjfa-48748	77	17	protected	protect	VERB
cjfa-48748	77	18	information	information	NOUN
cjfa-48748	77	19	.	.	PUNCT
cjfa-48748	78	1	similarly	similarly	ADV
cjfa-48748	78	2	,	,	PUNCT
cjfa-48748	78	3	aobdia	aobdia	PROPN
cjfa-48748	78	4	(	(	PUNCT
cjfa-48748	78	5	2015	2015	NUM
cjfa-48748	78	6	)	)	PUNCT
cjfa-48748	78	7	document	document	NOUN
cjfa-48748	78	8	that	that	PRON
cjfa-48748	78	9	same	same	ADJ
cjfa-48748	78	10	industry	industry	NOUN
cjfa-48748	78	11	rivals	rival	NOUN
cjfa-48748	78	12	become	become	VERB
cjfa-48748	78	13	less	less	ADV
cjfa-48748	78	14	likely	likely	ADJ
cjfa-48748	78	15	to	to	PART
cjfa-48748	78	16	share	share	VERB
cjfa-48748	78	17	the	the	DET
cjfa-48748	78	18	same	same	ADJ
cjfa-48748	78	19	auditor	auditor	NOUN
cjfa-48748	78	20	when	when	SCONJ
cjfa-48748	78	21	the	the	DET
cjfa-48748	78	22	costs	cost	NOUN
cjfa-48748	78	23	of	of	ADP
cjfa-48748	78	24	information	information	NOUN
cjfa-48748	78	25	spillovers	spillover	NOUN
cjfa-48748	78	26	increase	increase	VERB
cjfa-48748	78	27	.	.	PUNCT
cjfa-48748	79	1	auditors	auditor	NOUN
cjfa-48748	79	2	have	have	VERB
cjfa-48748	79	3	access	access	NOUN
cjfa-48748	79	4	to	to	ADP
cjfa-48748	79	5	a	a	DET
cjfa-48748	79	6	wide	wide	ADJ
cjfa-48748	79	7	variety	variety	NOUN
cjfa-48748	79	8	of	of	ADP
cjfa-48748	79	9	client	client	NOUN
cjfa-48748	79	10	proprietary	proprietary	ADJ
cjfa-48748	79	11	information	information	NOUN
cjfa-48748	79	12	that	that	SCONJ
cjfa-48748	79	13	peers	peer	NOUN
cjfa-48748	79	14	can	can	AUX
cjfa-48748	79	15	use	use	VERB
cjfa-48748	79	16	to	to	ADP
cjfa-48748	79	17	the	the	DET
cjfa-48748	79	18	detriment	detriment	NOUN
cjfa-48748	79	19	of	of	ADP
cjfa-48748	79	20	the	the	DET
cjfa-48748	79	21	client	client	NOUN
cjfa-48748	79	22	.	.	PUNCT
cjfa-48748	80	1	client	client	NOUN
cjfa-48748	80	2	firms	firm	NOUN
cjfa-48748	80	3	should	should	AUX
cjfa-48748	80	4	therefore	therefore	ADV
cjfa-48748	80	5	be	be	AUX
cjfa-48748	80	6	careful	careful	ADJ
cjfa-48748	80	7	when	when	SCONJ
cjfa-48748	80	8	sharing	share	VERB
cjfa-48748	80	9	auditors	auditor	NOUN
cjfa-48748	80	10	with	with	ADP
cjfa-48748	80	11	competitors	competitor	NOUN
cjfa-48748	80	12	as	as	SCONJ
cjfa-48748	80	13	there	there	PRON
cjfa-48748	80	14	may	may	AUX
cjfa-48748	80	15	be	be	AUX
cjfa-48748	80	16	informal	informal	ADJ
cjfa-48748	80	17	or	or	CCONJ
cjfa-48748	80	18	institutional	institutional	ADJ
cjfa-48748	80	19	channels	channel	NOUN
cjfa-48748	80	20	for	for	ADP
cjfa-48748	80	21	auditors	auditor	NOUN
cjfa-48748	80	22	to	to	PART
cjfa-48748	80	23	communicate	communicate	VERB
cjfa-48748	80	24	information	information	NOUN
cjfa-48748	80	25	.	.	PUNCT
cjfa-48748	81	1	to	to	PART
cjfa-48748	81	2	choose	choose	VERB
cjfa-48748	81	3	the	the	DET
cjfa-48748	81	4	auditor	auditor	NOUN
cjfa-48748	81	5	that	that	PRON
cjfa-48748	81	6	best	well	ADV
cjfa-48748	81	7	meets	meet	VERB
cjfa-48748	81	8	their	their	PRON
cjfa-48748	81	9	needs	need	NOUN
cjfa-48748	81	10	,	,	PUNCT
cjfa-48748	81	11	the	the	DET
cjfa-48748	81	12	firm	firm	NOUN
cjfa-48748	81	13	must	must	AUX
cjfa-48748	81	14	balance	balance	VERB
cjfa-48748	81	15	the	the	DET
cjfa-48748	81	16	benefits	benefit	NOUN
cjfa-48748	81	17	of	of	ADP
cjfa-48748	81	18	the	the	DET
cjfa-48748	81	19	auditor	auditor	NOUN
cjfa-48748	81	20	’s	’s	PART
cjfa-48748	81	21	knowledge	knowledge	NOUN
cjfa-48748	81	22	and	and	CCONJ
cjfa-48748	81	23	expertise	expertise	NOUN
cjfa-48748	81	24	against	against	ADP
cjfa-48748	81	25	the	the	DET
cjfa-48748	81	26	threat	threat	NOUN
cjfa-48748	81	27	of	of	ADP
cjfa-48748	81	28	leaking	leak	VERB
cjfa-48748	81	29	information	information	NOUN
cjfa-48748	81	30	to	to	ADP
cjfa-48748	81	31	a	a	DET
cjfa-48748	81	32	competitor	competitor	NOUN
cjfa-48748	81	33	.	.	PUNCT
cjfa-48748	82	1	based	base	VERB
cjfa-48748	82	2	on	on	ADP
cjfa-48748	82	3	those	those	DET
cjfa-48748	82	4	findings	finding	NOUN
cjfa-48748	82	5	,	,	PUNCT
cjfa-48748	82	6	we	we	PRON
cjfa-48748	82	7	expect	expect	VERB
cjfa-48748	82	8	the	the	DET
cjfa-48748	82	9	tension	tension	NOUN
cjfa-48748	82	10	behind	behind	ADP
cjfa-48748	82	11	these	these	DET
cjfa-48748	82	12	competing	compete	VERB
cjfa-48748	82	13	incentives	incentive	NOUN
cjfa-48748	82	14	to	to	PART
cjfa-48748	82	15	be	be	AUX
cjfa-48748	82	16	greater	great	ADJ
cjfa-48748	82	17	when	when	SCONJ
cjfa-48748	82	18	analyzing	analyze	VERB
cjfa-48748	82	19	auditor	auditor	NOUN
cjfa-48748	82	20	choices	choice	NOUN
cjfa-48748	82	21	between	between	ADP
cjfa-48748	82	22	two	two	NUM
cjfa-48748	82	23	highly	highly	ADV
cjfa-48748	82	24	similar	similar	ADJ
cjfa-48748	82	25	firms	firm	NOUN
cjfa-48748	82	26	.	.	PUNCT
cjfa-48748	83	1	bills	bill	NOUN
cjfa-48748	83	2	et	et	PROPN
cjfa-48748	83	3	al	al	PROPN
cjfa-48748	83	4	.	.	PROPN
cjfa-48748	84	1	(	(	PUNCT
cjfa-48748	84	2	2020	2020	NUM
cjfa-48748	84	3	)	)	PUNCT
cjfa-48748	84	4	suggest	suggest	VERB
cjfa-48748	84	5	that	that	SCONJ
cjfa-48748	84	6	peer	peer	NOUN
cjfa-48748	84	7	firms	firm	NOUN
cjfa-48748	84	8	offering	offer	VERB
cjfa-48748	84	9	similar	similar	ADJ
cjfa-48748	84	10	product	product	NOUN
cjfa-48748	84	11	will	will	AUX
cjfa-48748	84	12	exhibit	exhibit	VERB
cjfa-48748	84	13	corresponding	corresponding	ADJ
cjfa-48748	84	14	similarities	similarity	NOUN
cjfa-48748	84	15	in	in	ADP
cjfa-48748	84	16	business	business	NOUN
cjfa-48748	84	17	processes	process	NOUN
cjfa-48748	84	18	,	,	PUNCT
cjfa-48748	84	19	internal	internal	ADJ
cjfa-48748	84	20	controls	control	NOUN
cjfa-48748	84	21	,	,	PUNCT
cjfa-48748	84	22	and	and	CCONJ
cjfa-48748	84	23	accounting	accounting	NOUN
cjfa-48748	84	24	methods	method	NOUN
cjfa-48748	84	25	allowing	allow	VERB
cjfa-48748	84	26	them	they	PRON
cjfa-48748	84	27	to	to	PART
cjfa-48748	84	28	develop	develop	VERB
cjfa-48748	84	29	subspecialty	subspecialty	NOUN
cjfa-48748	84	30	knowledge	knowledge	NOUN
cjfa-48748	84	31	and	and	CCONJ
cjfa-48748	84	32	experience	experience	NOUN
cjfa-48748	84	33	,	,	PUNCT
cjfa-48748	84	34	leading	lead	VERB
cjfa-48748	84	35	to	to	ADP
cjfa-48748	84	36	more	more	ADV
cjfa-48748	84	37	effective	effective	ADJ
cjfa-48748	84	38	and	and	CCONJ
cjfa-48748	84	39	efficient	efficient	ADJ
cjfa-48748	84	40	audits	audit	NOUN
cjfa-48748	84	41	.	.	PUNCT
cjfa-48748	85	1	similarly	similarly	ADV
cjfa-48748	85	2	,	,	PUNCT
cjfa-48748	85	3	we	we	PRON
cjfa-48748	85	4	except	except	SCONJ
cjfa-48748	85	5	in	in	ADP
cjfa-48748	85	6	this	this	DET
cjfa-48748	85	7	study	study	NOUN
cjfa-48748	85	8	a	a	DET
cjfa-48748	85	9	unique	unique	ADJ
cjfa-48748	85	10	environment	environment	NOUN
cjfa-48748	85	11	based	base	VERB
cjfa-48748	85	12	on	on	ADP
cjfa-48748	85	13	client	client	NOUN
cjfa-48748	85	14	-	-	PUNCT
cjfa-48748	85	15	to	to	ADP
cjfa-48748	85	16	-	-	PUNCT
cjfa-48748	85	17	client	client	NOUN
cjfa-48748	85	18	product	product	NOUN
cjfa-48748	85	19	similarity	similarity	NOUN
cjfa-48748	85	20	to	to	PART
cjfa-48748	85	21	analyze	analyze	VERB
cjfa-48748	85	22	how	how	SCONJ
cjfa-48748	85	23	these	these	DET
cjfa-48748	85	24	competitive	competitive	ADJ
cjfa-48748	85	25	incentives	incentive	NOUN
cjfa-48748	85	26	influence	influence	NOUN
cjfa-48748	85	27	auditors	auditor	NOUN
cjfa-48748	85	28	’	’	PART
cjfa-48748	85	29	choice	choice	NOUN
cjfa-48748	85	30	among	among	ADP
cjfa-48748	85	31	competing	compete	VERB
cjfa-48748	85	32	firms	firm	NOUN
cjfa-48748	85	33	.	.	PUNCT
cjfa-48748	86	1	importantly	importantly	ADV
cjfa-48748	86	2	,	,	PUNCT
cjfa-48748	86	3	we	we	PRON
cjfa-48748	86	4	deepen	deepen	VERB
cjfa-48748	86	5	our	our	PRON
cjfa-48748	86	6	analysis	analysis	NOUN
cjfa-48748	86	7	by	by	ADP
cjfa-48748	86	8	examining	examine	VERB
cjfa-48748	86	9	the	the	DET
cjfa-48748	86	10	conditions	condition	NOUN
cjfa-48748	86	11	that	that	PRON
cjfa-48748	86	12	might	might	AUX
cjfa-48748	86	13	moderate	moderate	VERB
cjfa-48748	86	14	or	or	CCONJ
cjfa-48748	86	15	enhance	enhance	VERB
cjfa-48748	86	16	this	this	DET
cjfa-48748	86	17	relationship	relationship	NOUN
cjfa-48748	86	18	,	,	PUNCT
cjfa-48748	86	19	in	in	ADP
cjfa-48748	86	20	order	order	NOUN
cjfa-48748	86	21	to	to	PART
cjfa-48748	86	22	gain	gain	VERB
cjfa-48748	86	23	insight	insight	NOUN
cjfa-48748	86	24	into	into	ADP
cjfa-48748	86	25	the	the	DET
cjfa-48748	86	26	factors	factor	NOUN
cjfa-48748	86	27	behind	behind	ADP
cjfa-48748	86	28	the	the	DET
cjfa-48748	86	29	auditor	auditor	NOUN
cjfa-48748	86	30	-	-	PUNCT
cjfa-48748	86	31	client	client	NOUN
cjfa-48748	86	32	alliance	alliance	NOUN
cjfa-48748	86	33	.	.	PUNCT
cjfa-48748	87	1	while	while	SCONJ
cjfa-48748	87	2	the	the	DET
cjfa-48748	87	3	need	need	NOUN
cjfa-48748	87	4	for	for	ADP
cjfa-48748	87	5	specialists	specialist	NOUN
cjfa-48748	87	6	may	may	AUX
cjfa-48748	87	7	be	be	AUX
cjfa-48748	87	8	limited	limit	VERB
cjfa-48748	87	9	in	in	ADP
cjfa-48748	87	10	some	some	DET
cjfa-48748	87	11	cases	case	NOUN
cjfa-48748	87	12	as	as	SCONJ
cjfa-48748	87	13	competitive	competitive	ADJ
cjfa-48748	87	14	firms	firm	NOUN
cjfa-48748	87	15	avoid	avoid	VERB
cjfa-48748	87	16	sharing	share	VERB
cjfa-48748	87	17	auditor	auditor	NOUN
cjfa-48748	87	18	due	due	ADP
cjfa-48748	87	19	to	to	ADP
cjfa-48748	87	20	concerns	concern	NOUN
cjfa-48748	87	21	about	about	ADP
cjfa-48748	87	22	the	the	DET
cjfa-48748	87	23	transfer	transfer	NOUN
cjfa-48748	87	24	of	of	ADP
cjfa-48748	87	25	proprietary	proprietary	ADJ
cjfa-48748	87	26	information	information	NOUN
cjfa-48748	87	27	.	.	PUNCT
cjfa-48748	88	1	prior	prior	ADJ
cjfa-48748	88	2	specialization	specialization	NOUN
cjfa-48748	88	3	research	research	NOUN
cjfa-48748	88	4	like	like	ADP
cjfa-48748	88	5	cahan	cahan	PROPN
cjfa-48748	88	6	et	et	PROPN
cjfa-48748	88	7	al	al	PROPN
cjfa-48748	88	8	.	.	PROPN
cjfa-48748	88	9	(	(	PUNCT
cjfa-48748	88	10	2008	2008	NUM
cjfa-48748	88	11	)	)	PUNCT
cjfa-48748	88	12	study	study	NOUN
cjfa-48748	88	13	,	,	PUNCT
cjfa-48748	88	14	assumes	assume	VERB
cjfa-48748	88	15	that	that	SCONJ
cjfa-48748	88	16	information	information	NOUN
cjfa-48748	88	17	spillover	spillover	VERB
cjfa-48748	88	18	poses	pose	VERB
cjfa-48748	88	19	a	a	DET
cjfa-48748	88	20	more	more	ADV
cjfa-48748	88	21	serious	serious	ADJ
cjfa-48748	88	22	threat	threat	NOUN
cjfa-48748	88	23	between	between	ADP
cjfa-48748	88	24	peer	peer	NOUN
cjfa-48748	88	25	firms	firm	NOUN
cjfa-48748	88	26	offering	offer	VERB
cjfa-48748	88	27	similar	similar	ADJ
cjfa-48748	88	28	product	product	NOUN
cjfa-48748	88	29	.	.	PUNCT
cjfa-48748	89	1	this	this	DET
cjfa-48748	89	2	research	research	NOUN
cjfa-48748	89	3	emphasize	emphasize	VERB
cjfa-48748	89	4	that	that	SCONJ
cjfa-48748	89	5	the	the	DET
cjfa-48748	89	6	cost	cost	NOUN
cjfa-48748	89	7	of	of	ADP
cjfa-48748	89	8	this	this	DET
cjfa-48748	89	9	information	information	NOUN
cjfa-48748	89	10	is	be	AUX
cjfa-48748	89	11	higher	high	ADJ
cjfa-48748	89	12	when	when	SCONJ
cjfa-48748	89	13	competitors	competitor	NOUN
cjfa-48748	89	14	are	be	AUX
cjfa-48748	89	15	in	in	ADP
cjfa-48748	89	16	a	a	DET
cjfa-48748	89	17	better	well	ADJ
cjfa-48748	89	18	position	position	NOUN
cjfa-48748	89	19	to	to	PART
cjfa-48748	89	20	use	use	VERB
cjfa-48748	89	21	it	it	PRON
cjfa-48748	89	22	to	to	ADP
cjfa-48748	89	23	the	the	DET
cjfa-48748	89	24	detriment	detriment	NOUN
cjfa-48748	89	25	of	of	ADP
cjfa-48748	89	26	the	the	DET
cjfa-48748	89	27	client	client	NOUN
cjfa-48748	89	28	.	.	PUNCT
cjfa-48748	90	1	accordingly	accordingly	ADV
cjfa-48748	90	2	,	,	PUNCT
cjfa-48748	90	3	a	a	DET
cjfa-48748	90	4	firm	firm	NOUN
cjfa-48748	90	5	may	may	AUX
cjfa-48748	90	6	be	be	AUX
cjfa-48748	90	7	reluctant	reluctant	ADJ
cjfa-48748	90	8	to	to	PART
cjfa-48748	90	9	share	share	VERB
cjfa-48748	90	10	the	the	DET
cjfa-48748	90	11	same	same	ADJ
cjfa-48748	90	12	auditor	auditor	NOUN
cjfa-48748	90	13	with	with	ADP
cjfa-48748	90	14	a	a	DET
cjfa-48748	90	15	peer	peer	NOUN
cjfa-48748	90	16	firm	firm	NOUN
cjfa-48748	90	17	that	that	SCONJ
cjfa-48748	90	18	auditor	auditor	NOUN
cjfa-48748	90	19	choice	choice	NOUN
cjfa-48748	90	20	and	and	CCONJ
cjfa-48748	90	21	peer	peer	NOUN
cjfa-48748	90	22	firms	firm	NOUN
cjfa-48748	90	23	similarity	similarity	NOUN
cjfa-48748	90	24	:	:	PUNCT
cjfa-48748	90	25	the	the	DET
cjfa-48748	90	26	case	case	NOUN
cjfa-48748	90	27	of	of	ADP
cjfa-48748	90	28	tunisian	tunisian	ADJ
cjfa-48748	90	29	firms	firm	NOUN
cjfa-48748	90	30	1515	1515	NUM
cjfa-48748	90	31	offers	offer	VERB
cjfa-48748	90	32	the	the	DET
cjfa-48748	90	33	same	same	ADJ
cjfa-48748	90	34	products	product	NOUN
cjfa-48748	90	35	for	for	ADP
cjfa-48748	90	36	fear	fear	NOUN
cjfa-48748	90	37	to	to	PART
cjfa-48748	90	38	revel	revel	VERB
cjfa-48748	90	39	proprietary	proprietary	ADJ
cjfa-48748	90	40	information	information	NOUN
cjfa-48748	90	41	to	to	ADP
cjfa-48748	90	42	their	their	PRON
cjfa-48748	90	43	competitors	competitor	NOUN
cjfa-48748	90	44	.	.	PUNCT
cjfa-48748	91	1	given	give	VERB
cjfa-48748	91	2	that	that	SCONJ
cjfa-48748	91	3	the	the	DET
cjfa-48748	91	4	observed	observe	VERB
cjfa-48748	91	5	auditor	auditor	NOUN
cjfa-48748	91	6	choice	choice	NOUN
cjfa-48748	91	7	is	be	AUX
cjfa-48748	91	8	,	,	PUNCT
cjfa-48748	91	9	in	in	ADP
cjfa-48748	91	10	equilibrium	equilibrium	NOUN
cjfa-48748	91	11	,	,	PUNCT
cjfa-48748	91	12	driven	drive	VERB
cjfa-48748	91	13	by	by	ADP
cjfa-48748	91	14	these	these	DET
cjfa-48748	91	15	two	two	NUM
cjfa-48748	91	16	trades	trade	NOUN
cjfa-48748	91	17	-	-	PUNCT
cjfa-48748	91	18	offs	off	NOUN
cjfa-48748	91	19	,	,	PUNCT
cjfa-48748	91	20	increased	increase	VERB
cjfa-48748	91	21	competition	competition	NOUN
cjfa-48748	91	22	risk	risk	NOUN
cjfa-48748	91	23	due	due	ADP
cjfa-48748	91	24	to	to	ADP
cjfa-48748	91	25	proprietary	proprietary	ADJ
cjfa-48748	91	26	information	information	NOUN
cjfa-48748	91	27	leakage	leakage	NOUN
cjfa-48748	91	28	and	and	CCONJ
cjfa-48748	91	29	enhanced	enhanced	ADJ
cjfa-48748	91	30	audit	audit	NOUN
cjfa-48748	91	31	quality	quality	NOUN
cjfa-48748	91	32	due	due	ADP
cjfa-48748	91	33	to	to	ADP
cjfa-48748	91	34	audit	audit	NOUN
cjfa-48748	91	35	synergies	synergy	NOUN
cjfa-48748	91	36	.	.	PUNCT
cjfa-48748	92	1	thus	thus	ADV
cjfa-48748	92	2	,	,	PUNCT
cjfa-48748	92	3	all	all	PRON
cjfa-48748	92	4	of	of	ADP
cjfa-48748	92	5	the	the	DET
cjfa-48748	92	6	above	above	ADJ
cjfa-48748	92	7	points	point	NOUN
cjfa-48748	92	8	make	make	VERB
cjfa-48748	92	9	the	the	DET
cjfa-48748	92	10	effect	effect	NOUN
cjfa-48748	92	11	of	of	ADP
cjfa-48748	92	12	product	product	NOUN
cjfa-48748	92	13	similarity	similarity	NOUN
cjfa-48748	92	14	on	on	ADP
cjfa-48748	92	15	auditor	auditor	NOUN
cjfa-48748	92	16	choice	choice	NOUN
cjfa-48748	92	17	an	an	DET
cjfa-48748	92	18	empirical	empirical	ADJ
cjfa-48748	92	19	question	question	NOUN
cjfa-48748	92	20	.	.	PUNCT
cjfa-48748	93	1	consistent	consistent	ADJ
cjfa-48748	93	2	with	with	ADP
cjfa-48748	93	3	this	this	PRON
cjfa-48748	93	4	,	,	PUNCT
cjfa-48748	93	5	we	we	PRON
cjfa-48748	93	6	propose	propose	VERB
cjfa-48748	93	7	the	the	DET
cjfa-48748	93	8	following	follow	VERB
cjfa-48748	93	9	null	null	ADJ
cjfa-48748	93	10	hypothesis	hypothesis	NOUN
cjfa-48748	93	11	:	:	PUNCT
cjfa-48748	93	12	h1	h1	NOUN
cjfa-48748	93	13	:	:	PUNCT
cjfa-48748	93	14	peer	peer	NOUN
cjfa-48748	93	15	to	to	ADP
cjfa-48748	93	16	peer	peer	NOUN
cjfa-48748	93	17	product	product	NOUN
cjfa-48748	93	18	similarity	similarity	NOUN
cjfa-48748	93	19	has	have	VERB
cjfa-48748	93	20	no	no	DET
cjfa-48748	93	21	effect	effect	NOUN
cjfa-48748	93	22	on	on	ADP
cjfa-48748	93	23	sharing	share	VERB
cjfa-48748	93	24	the	the	DET
cjfa-48748	93	25	same	same	ADJ
cjfa-48748	93	26	auditor	auditor	NOUN
cjfa-48748	93	27	.	.	PUNCT
cjfa-48748	94	1	data	datum	NOUN
cjfa-48748	94	2	and	and	CCONJ
cjfa-48748	94	3	methodologydata	methodologydata	PROPN
cjfa-48748	94	4	and	and	CCONJ
cjfa-48748	94	5	methodology	methodology	NOUN
cjfa-48748	94	6	sample	sample	NOUN
cjfa-48748	94	7	selectionsample	selectionsample	ADJ
cjfa-48748	94	8	selection	selection	NOUN
cjfa-48748	94	9	to	to	PART
cjfa-48748	94	10	examine	examine	VERB
cjfa-48748	94	11	the	the	DET
cjfa-48748	94	12	importance	importance	NOUN
cjfa-48748	94	13	of	of	ADP
cjfa-48748	94	14	peer	peer	NOUN
cjfa-48748	94	15	firm	firm	ADJ
cjfa-48748	94	16	similarity	similarity	NOUN
cjfa-48748	94	17	on	on	ADP
cjfa-48748	94	18	auditor	auditor	NOUN
cjfa-48748	94	19	choice	choice	NOUN
cjfa-48748	94	20	,	,	PUNCT
cjfa-48748	94	21	we	we	PRON
cjfa-48748	94	22	use	use	VERB
cjfa-48748	94	23	data	datum	NOUN
cjfa-48748	94	24	from	from	ADP
cjfa-48748	94	25	tunisia	tunisia	PROPN
cjfa-48748	94	26	,	,	PUNCT
cjfa-48748	94	27	a	a	DET
cjfa-48748	94	28	developing	develop	VERB
cjfa-48748	94	29	country	country	NOUN
cjfa-48748	94	30	.	.	PUNCT
cjfa-48748	95	1	the	the	DET
cjfa-48748	95	2	sample	sample	NOUN
cjfa-48748	95	3	period	period	NOUN
cjfa-48748	95	4	covers	cover	VERB
cjfa-48748	95	5	from	from	ADP
cjfa-48748	95	6	2014	2014	NUM
cjfa-48748	95	7	to	to	ADP
cjfa-48748	95	8	2021	2021	NUM
cjfa-48748	95	9	.	.	PUNCT
cjfa-48748	96	1	we	we	PRON
cjfa-48748	96	2	begin	begin	VERB
cjfa-48748	96	3	by	by	ADP
cjfa-48748	96	4	including	include	VERB
cjfa-48748	96	5	all	all	DET
cjfa-48748	96	6	tunisian	tunisian	ADJ
cjfa-48748	96	7	firms	firm	NOUN
cjfa-48748	96	8	listed	list	VERB
cjfa-48748	96	9	in	in	ADP
cjfa-48748	96	10	tunisian	tunisian	ADJ
cjfa-48748	96	11	stock	stock	PROPN
cjfa-48748	96	12	exchange	exchange	PROPN
cjfa-48748	96	13	securities	security	NOUN
cjfa-48748	96	14	.	.	PUNCT
cjfa-48748	97	1	next	next	ADV
cjfa-48748	97	2	we	we	PRON
cjfa-48748	97	3	delete	delete	ADJ
cjfa-48748	97	4	observations	observation	NOUN
cjfa-48748	97	5	of	of	ADP
cjfa-48748	97	6	financial	financial	ADJ
cjfa-48748	97	7	firms	firm	NOUN
cjfa-48748	97	8	,	,	PUNCT
cjfa-48748	97	9	such	such	ADJ
cjfa-48748	97	10	as	as	ADP
cjfa-48748	97	11	banks	bank	NOUN
cjfa-48748	97	12	,	,	PUNCT
cjfa-48748	97	13	firms	firm	NOUN
cjfa-48748	97	14	operating	operate	VERB
cjfa-48748	97	15	in	in	ADP
cjfa-48748	97	16	extractive	extractive	ADJ
cjfa-48748	97	17	sector	sector	NOUN
cjfa-48748	97	18	,	,	PUNCT
cjfa-48748	97	19	investment	investment	NOUN
cjfa-48748	97	20	trust	trust	NOUN
cjfa-48748	97	21	and	and	CCONJ
cjfa-48748	97	22	funds	fund	NOUN
cjfa-48748	97	23	,	,	PUNCT
cjfa-48748	97	24	leasing	leasing	NOUN
cjfa-48748	97	25	firms	firm	NOUN
cjfa-48748	97	26	,	,	PUNCT
cjfa-48748	97	27	given	give	VERB
cjfa-48748	97	28	that	that	SCONJ
cjfa-48748	97	29	they	they	PRON
cjfa-48748	97	30	are	be	AUX
cjfa-48748	97	31	governed	govern	VERB
cjfa-48748	97	32	by	by	ADP
cjfa-48748	97	33	a	a	DET
cjfa-48748	97	34	special	special	ADJ
cjfa-48748	97	35	legislation	legislation	NOUN
cjfa-48748	97	36	in	in	ADP
cjfa-48748	97	37	the	the	DET
cjfa-48748	97	38	preparation	preparation	NOUN
cjfa-48748	97	39	of	of	ADP
cjfa-48748	97	40	their	their	PRON
cjfa-48748	97	41	financial	financial	ADJ
cjfa-48748	97	42	statements	statement	NOUN
cjfa-48748	97	43	.	.	PUNCT
cjfa-48748	98	1	we	we	PRON
cjfa-48748	98	2	finally	finally	ADV
cjfa-48748	98	3	delete	delete	VERB
cjfa-48748	98	4	observations	observation	NOUN
cjfa-48748	98	5	with	with	ADP
cjfa-48748	98	6	missing	miss	VERB
cjfa-48748	98	7	data	datum	NOUN
cjfa-48748	98	8	on	on	ADP
cjfa-48748	98	9	auditor	auditor	NOUN
cjfa-48748	98	10	name	name	NOUN
cjfa-48748	98	11	and	and	CCONJ
cjfa-48748	98	12	financial	financial	ADJ
cjfa-48748	98	13	accounting	accounting	NOUN
cjfa-48748	98	14	necessary	necessary	ADJ
cjfa-48748	98	15	data	datum	NOUN
cjfa-48748	98	16	to	to	PART
cjfa-48748	98	17	calculate	calculate	VERB
cjfa-48748	98	18	control	control	NOUN
cjfa-48748	98	19	variables	variable	NOUN
cjfa-48748	98	20	in	in	ADP
cjfa-48748	98	21	the	the	DET
cjfa-48748	98	22	main	main	ADJ
cjfa-48748	98	23	regression	regression	NOUN
cjfa-48748	98	24	model	model	NOUN
cjfa-48748	98	25	.	.	PUNCT
cjfa-48748	99	1	our	our	PRON
cjfa-48748	99	2	procedure	procedure	NOUN
cjfa-48748	99	3	results	result	VERB
cjfa-48748	99	4	in	in	ADP
cjfa-48748	99	5	a	a	DET
cjfa-48748	99	6	total	total	ADJ
cjfa-48748	99	7	number	number	NOUN
cjfa-48748	99	8	of	of	ADP
cjfa-48748	99	9	1297	1297	NUM
cjfa-48748	99	10	pairwise	pairwise	NOUN
cjfa-48748	99	11	observations	observation	NOUN
cjfa-48748	99	12	in	in	ADP
cjfa-48748	99	13	the	the	DET
cjfa-48748	99	14	full	full	ADJ
cjfa-48748	99	15	sample	sample	NOUN
cjfa-48748	99	16	and	and	CCONJ
cjfa-48748	99	17	36	36	NUM
cjfa-48748	99	18	unique	unique	ADJ
cjfa-48748	99	19	firms	firm	NOUN
cjfa-48748	99	20	.	.	PUNCT
cjfa-48748	100	1	research	research	NOUN
cjfa-48748	100	2	designresearch	designresearch	NOUN
cjfa-48748	100	3	design	design	NOUN
cjfa-48748	100	4	construction	construction	NOUN
cjfa-48748	100	5	of	of	ADP
cjfa-48748	100	6	industry	industry	NOUN
cjfa-48748	100	7	product	product	NOUN
cjfa-48748	100	8	similarity	similarity	NOUN
cjfa-48748	100	9	construction	construction	NOUN
cjfa-48748	100	10	of	of	ADP
cjfa-48748	100	11	industry	industry	NOUN
cjfa-48748	100	12	product	product	NOUN
cjfa-48748	100	13	similarity	similarity	NOUN
cjfa-48748	100	14	the	the	DET
cjfa-48748	100	15	methodology	methodology	NOUN
cjfa-48748	100	16	we	we	PRON
cjfa-48748	100	17	use	use	VERB
cjfa-48748	100	18	to	to	PART
cjfa-48748	100	19	create	create	VERB
cjfa-48748	100	20	industry	industry	NOUN
cjfa-48748	100	21	product	product	NOUN
cjfa-48748	100	22	similarity	similarity	NOUN
cjfa-48748	100	23	(	(	PUNCT
cjfa-48748	100	24	ips	ips	PROPN
cjfa-48748	100	25	)	)	PUNCT
cjfa-48748	100	26	follows	follow	VERB
cjfa-48748	100	27	hoberg	hoberg	PROPN
cjfa-48748	100	28	and	and	CCONJ
cjfa-48748	100	29	phillips	phillip	NOUN
cjfa-48748	100	30	(	(	PUNCT
cjfa-48748	100	31	2016	2016	NUM
cjfa-48748	100	32	)	)	PUNCT
cjfa-48748	100	33	.	.	PUNCT
cjfa-48748	101	1	in	in	ADP
cjfa-48748	101	2	first	first	ADJ
cjfa-48748	101	3	step	step	NOUN
cjfa-48748	101	4	,	,	PUNCT
cjfa-48748	101	5	we	we	PRON
cjfa-48748	101	6	download	download	VERB
cjfa-48748	101	7	annual	annual	ADJ
cjfa-48748	101	8	reports	report	NOUN
cjfa-48748	101	9	of	of	ADP
cjfa-48748	101	10	firms	firm	NOUN
cjfa-48748	101	11	listed	list	VERB
cjfa-48748	101	12	on	on	ADP
cjfa-48748	101	13	the	the	DET
cjfa-48748	101	14	stock	stock	NOUN
cjfa-48748	101	15	exchange	exchange	PROPN
cjfa-48748	101	16	securities	security	NOUN
cjfa-48748	101	17	of	of	ADP
cjfa-48748	101	18	tunisia	tunisia	NOUN
cjfa-48748	101	19	and	and	CCONJ
cjfa-48748	101	20	manually	manually	ADV
cjfa-48748	101	21	collect	collect	VERB
cjfa-48748	101	22	their	their	PRON
cjfa-48748	101	23	product	product	NOUN
cjfa-48748	101	24	descriptions	description	NOUN
cjfa-48748	101	25	.	.	PUNCT
cjfa-48748	102	1	we	we	PRON
cjfa-48748	102	2	exclude	exclude	VERB
cjfa-48748	102	3	any	any	DET
cjfa-48748	102	4	firms	firm	NOUN
cjfa-48748	102	5	from	from	ADP
cjfa-48748	102	6	the	the	DET
cjfa-48748	102	7	sample	sample	NOUN
cjfa-48748	102	8	that	that	PRON
cjfa-48748	102	9	do	do	AUX
cjfa-48748	102	10	not	not	PART
cjfa-48748	102	11	have	have	VERB
cjfa-48748	102	12	product	product	NOUN
cjfa-48748	102	13	description	description	NOUN
cjfa-48748	102	14	section	section	NOUN
cjfa-48748	102	15	in	in	ADP
cjfa-48748	102	16	their	their	PRON
cjfa-48748	102	17	annual	annual	ADJ
cjfa-48748	102	18	report	report	NOUN
cjfa-48748	102	19	or	or	CCONJ
cjfa-48748	102	20	the	the	DET
cjfa-48748	102	21	length	length	NOUN
cjfa-48748	102	22	of	of	ADP
cjfa-48748	102	23	the	the	DET
cjfa-48748	102	24	product	product	NOUN
cjfa-48748	102	25	description	description	NOUN
cjfa-48748	102	26	is	be	AUX
cjfa-48748	102	27	less	less	ADJ
cjfa-48748	102	28	than	than	ADP
cjfa-48748	102	29	250	250	NUM
cjfa-48748	102	30	characters	character	NOUN
cjfa-48748	102	31	.	.	PUNCT
cjfa-48748	103	1	next	next	ADV
cjfa-48748	103	2	,	,	PUNCT
cjfa-48748	103	3	we	we	PRON
cjfa-48748	103	4	parse	parse	VERB
cjfa-48748	103	5	,	,	PUNCT
cjfa-48748	103	6	for	for	ADP
cjfa-48748	103	7	each	each	DET
cjfa-48748	103	8	fiscal	fiscal	ADJ
cjfa-48748	103	9	year	year	NOUN
cjfa-48748	103	10	,	,	PUNCT
cjfa-48748	103	11	the	the	DET
cjfa-48748	103	12	product	product	NOUN
cjfa-48748	103	13	description	description	NOUN
cjfa-48748	103	14	section	section	NOUN
cjfa-48748	103	15	of	of	ADP
cjfa-48748	103	16	tunisian	tunisian	ADJ
cjfa-48748	103	17	listed	list	VERB
cjfa-48748	103	18	firms	firm	NOUN
cjfa-48748	103	19	into	into	ADP
cjfa-48748	103	20	a	a	DET
cjfa-48748	103	21	set	set	NOUN
cjfa-48748	103	22	of	of	ADP
cjfa-48748	103	23	unique	unique	ADJ
cjfa-48748	103	24	words	word	NOUN
cjfa-48748	103	25	.	.	PUNCT
cjfa-48748	104	1	following	follow	VERB
cjfa-48748	104	2	horberg	horberg	PROPN
cjfa-48748	104	3	and	and	CCONJ
cjfa-48748	104	4	phillips	phillip	NOUN
cjfa-48748	104	5	(	(	PUNCT
cjfa-48748	104	6	2010	2010	NUM
cjfa-48748	104	7	,	,	PUNCT
cjfa-48748	104	8	2016	2016	NUM
cjfa-48748	104	9	)	)	PUNCT
cjfa-48748	104	10	,	,	PUNCT
cjfa-48748	104	11	we	we	PRON
cjfa-48748	104	12	discard	discard	VERB
cjfa-48748	104	13	common	common	ADJ
cjfa-48748	104	14	,	,	PUNCT
cjfa-48748	104	15	non	non	ADJ
cjfa-48748	104	16	-	-	ADJ
cjfa-48748	104	17	descriptive	descriptive	ADJ
cjfa-48748	104	18	words	word	NOUN
cjfa-48748	104	19	,	,	PUNCT
cjfa-48748	104	20	which	which	PRON
cjfa-48748	104	21	include	include	VERB
cjfa-48748	104	22	words	word	NOUN
cjfa-48748	104	23	appeared	appear	VERB
cjfa-48748	104	24	in	in	ADP
cjfa-48748	104	25	more	more	ADJ
cjfa-48748	104	26	than	than	ADP
cjfa-48748	104	27	25	25	NUM
cjfa-48748	104	28	%	%	NOUN
cjfa-48748	104	29	of	of	ADP
cjfa-48748	104	30	tunisian	tunisian	PROPN
cjfa-48748	104	31	amira	amira	PROPN
cjfa-48748	104	32	ben	ben	PROPN
cjfa-48748	104	33	hassoun1616	hassoun1616	PROPN
cjfa-48748	104	34	firms	firm	NOUN
cjfa-48748	104	35	annual	annual	ADJ
cjfa-48748	104	36	reports	report	NOUN
cjfa-48748	104	37	.	.	PUNCT
cjfa-48748	105	1	we	we	PRON
cjfa-48748	105	2	also	also	ADV
cjfa-48748	105	3	discard	discard	VERB
cjfa-48748	105	4	words	word	NOUN
cjfa-48748	105	5	that	that	PRON
cjfa-48748	105	6	are	be	AUX
cjfa-48748	105	7	neither	neither	CCONJ
cjfa-48748	105	8	nouns	noun	NOUN
cjfa-48748	105	9	nor	nor	CCONJ
cjfa-48748	105	10	proper	proper	ADJ
cjfa-48748	105	11	nouns	noun	NOUN
cjfa-48748	105	12	,	,	PUNCT
cjfa-48748	105	13	which	which	PRON
cjfa-48748	105	14	include	include	VERB
cjfa-48748	105	15	words	word	NOUN
cjfa-48748	105	16	appeared	appear	VERB
cjfa-48748	105	17	in	in	ADP
cjfa-48748	105	18	90	90	NUM
cjfa-48748	105	19	%	%	NOUN
cjfa-48748	105	20	of	of	ADP
cjfa-48748	105	21	the	the	DET
cjfa-48748	105	22	cases	case	NOUN
cjfa-48748	105	23	with	with	ADP
cjfa-48748	105	24	the	the	DET
cjfa-48748	105	25	first	first	ADJ
cjfa-48748	105	26	letter	letter	NOUN
cjfa-48748	105	27	capitalized	capitalize	VERB
cjfa-48748	105	28	.	.	PUNCT
cjfa-48748	106	1	among	among	ADP
cjfa-48748	106	2	extracted	extract	VERB
cjfa-48748	106	3	words	word	NOUN
cjfa-48748	106	4	,	,	PUNCT
cjfa-48748	106	5	the	the	DET
cjfa-48748	106	6	rest	rest	NOUN
cjfa-48748	106	7	of	of	ADP
cjfa-48748	106	8	the	the	DET
cjfa-48748	106	9	description	description	NOUN
cjfa-48748	106	10	keeps	keep	VERB
cjfa-48748	106	11	only	only	ADV
cjfa-48748	106	12	nouns	noun	NOUN
cjfa-48748	106	13	and	and	CCONJ
cjfa-48748	106	14	proper	proper	ADJ
cjfa-48748	106	15	nouns	noun	NOUN
cjfa-48748	106	16	that	that	PRON
cjfa-48748	106	17	capture	capture	VERB
cjfa-48748	106	18	our	our	PRON
cjfa-48748	106	19	set	set	NOUN
cjfa-48748	106	20	of	of	ADP
cjfa-48748	106	21	unique	unique	ADJ
cjfa-48748	106	22	words	word	NOUN
cjfa-48748	106	23	.	.	PUNCT
cjfa-48748	107	1	to	to	PART
cjfa-48748	107	2	estimate	estimate	VERB
cjfa-48748	107	3	the	the	DET
cjfa-48748	107	4	product	product	NOUN
cjfa-48748	107	5	similarity	similarity	NOUN
cjfa-48748	107	6	scores	score	NOUN
cjfa-48748	107	7	,	,	PUNCT
cjfa-48748	107	8	we	we	PRON
cjfa-48748	107	9	use	use	VERB
cjfa-48748	107	10	the	the	DET
cjfa-48748	107	11	cosine	cosine	NOUN
cjfa-48748	107	12	similarity	similarity	NOUN
cjfa-48748	107	13	of	of	ADP
cjfa-48748	107	14	unique	unique	ADJ
cjfa-48748	107	15	words	word	NOUN
cjfa-48748	107	16	used	use	VERB
cjfa-48748	107	17	in	in	ADP
cjfa-48748	107	18	product	product	NOUN
cjfa-48748	107	19	description	description	NOUN
cjfa-48748	107	20	between	between	ADP
cjfa-48748	107	21	two	two	NUM
cjfa-48748	107	22	firms	firm	NOUN
cjfa-48748	107	23	.	.	PUNCT
cjfa-48748	108	1	for	for	ADP
cjfa-48748	108	2	each	each	DET
cjfa-48748	108	3	year	year	NOUN
cjfa-48748	108	4	,	,	PUNCT
cjfa-48748	108	5	we	we	PRON
cjfa-48748	108	6	create	create	VERB
cjfa-48748	108	7	a	a	DET
cjfa-48748	108	8	vector	vector	NOUN
cjfa-48748	108	9	pi	pi	NOUN
cjfa-48748	108	10	using	use	VERB
cjfa-48748	108	11	the	the	DET
cjfa-48748	108	12	list	list	NOUN
cjfa-48748	108	13	of	of	ADP
cjfa-48748	108	14	nalphabetically	nalphabetically	ADV
cjfa-48748	108	15	unique	unique	ADJ
cjfa-48748	108	16	words	word	NOUN
cjfa-48748	108	17	.	.	PUNCT
cjfa-48748	109	1	this	this	DET
cjfa-48748	109	2	vector	vector	NOUN
cjfa-48748	109	3	,	,	PUNCT
cjfa-48748	109	4	pi	pi	NOUN
cjfa-48748	109	5	,	,	PUNCT
cjfa-48748	109	6	get	get	VERB
cjfa-48748	109	7	a	a	DET
cjfa-48748	109	8	value	value	NOUN
cjfa-48748	109	9	one	one	NOUN
cjfa-48748	109	10	if	if	SCONJ
cjfa-48748	109	11	firm	firm	ADJ
cjfa-48748	109	12	i	i	PRON
cjfa-48748	109	13	uses	use	VERB
cjfa-48748	109	14	a	a	DET
cjfa-48748	109	15	word	word	NOUN
cjfa-48748	109	16	in	in	ADP
cjfa-48748	109	17	describing	describe	VERB
cjfa-48748	109	18	its	its	PRON
cjfa-48748	109	19	products	product	NOUN
cjfa-48748	109	20	,	,	PUNCT
cjfa-48748	109	21	and	and	CCONJ
cjfa-48748	109	22	zero	zero	NUM
cjfa-48748	109	23	otherwise	otherwise	ADV
cjfa-48748	109	24	.	.	PUNCT
cjfa-48748	110	1	as	as	ADP
cjfa-48748	110	2	a	a	DET
cjfa-48748	110	3	result	result	NOUN
cjfa-48748	110	4	,	,	PUNCT
cjfa-48748	110	5	each	each	DET
cjfa-48748	110	6	firm	firm	NOUN
cjfa-48748	110	7	is	be	AUX
cjfa-48748	110	8	represented	represent	VERB
cjfa-48748	110	9	by	by	ADP
cjfa-48748	110	10	its	its	PRON
cjfa-48748	110	11	vector	vector	NOUN
cjfa-48748	110	12	pi	pi	NOUN
cjfa-48748	110	13	.	.	PUNCT
cjfa-48748	111	1	subsequently	subsequently	ADV
cjfa-48748	111	2	,	,	PUNCT
cjfa-48748	111	3	we	we	PRON
cjfa-48748	111	4	measure	measure	VERB
cjfa-48748	111	5	the	the	DET
cjfa-48748	111	6	product	product	NOUN
cjfa-48748	111	7	cosine	cosine	NOUN
cjfa-48748	111	8	similarity	similarity	NOUN
cjfa-48748	111	9	between	between	ADP
cjfa-48748	111	10	two	two	NUM
cjfa-48748	111	11	word	word	NOUN
cjfa-48748	111	12	vectors	vector	NOUN
cjfa-48748	111	13	on	on	ADP
cjfa-48748	111	14	a	a	DET
cjfa-48748	111	15	unit	unit	NOUN
cjfa-48748	111	16	sphere	sphere	NOUN
cjfa-48748	111	17	,	,	PUNCT
cjfa-48748	111	18	which	which	PRON
cjfa-48748	111	19	shows	show	VERB
cjfa-48748	111	20	the	the	DET
cjfa-48748	111	21	degree	degree	NOUN
cjfa-48748	111	22	of	of	ADP
cjfa-48748	111	23	similarity	similarity	NOUN
cjfa-48748	111	24	between	between	ADP
cjfa-48748	111	25	two	two	NUM
cjfa-48748	111	26	firms	firm	NOUN
cjfa-48748	111	27	’	’	PART
cjfa-48748	111	28	product	product	NOUN
cjfa-48748	111	29	descriptions	description	NOUN
cjfa-48748	111	30	.	.	PUNCT
cjfa-48748	112	1	cosine	cosine	NOUN
cjfa-48748	112	2	similarity	similarity	NOUN
cjfa-48748	112	3	is	be	AUX
cjfa-48748	112	4	the	the	DET
cjfa-48748	112	5	dot	dot	NOUN
cjfa-48748	112	6	product	product	NOUN
cjfa-48748	112	7	of	of	ADP
cjfa-48748	112	8	n	n	CCONJ
cjfa-48748	112	9	-	-	PUNCT
cjfa-48748	112	10	vectors	vector	NOUN
cjfa-48748	112	11	v	v	NOUN
cjfa-48748	112	12	for	for	ADP
cjfa-48748	112	13	firm	firm	ADJ
cjfa-48748	113	1	i	i	PRON
cjfa-48748	113	2	et	et	PROPN
cjfa-48748	113	3	j	j	PROPN
cjfa-48748	113	4	,	,	PUNCT
cjfa-48748	113	5	defined	define	VERB
cjfa-48748	113	6	as	as	ADP
cjfa-48748	113	7	:	:	PUNCT
cjfa-48748	113	8	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-48748	113	9	𝑆𝑆𝐶𝐶𝑆𝑆𝐶𝐶𝑆𝑆𝑆𝑆𝑆𝑆𝐶𝐶𝑆𝑆𝑆𝑆	𝑆𝑆𝐶𝐶𝑆𝑆𝐶𝐶𝑆𝑆𝑆𝑆𝑆𝑆𝐶𝐶𝑆𝑆𝑆𝑆	PROPN
cjfa-48748	113	10	�	�	PROPN
cjfa-48748	113	11	,	,	PUNCT
cjfa-48748	113	12	�	�	PROPN
cjfa-48748	113	13	�	�	PROPN
cjfa-48748	113	14	�	�	PROPN
cjfa-48748	113	15	𝑉𝑉	𝑉𝑉	PROPN
cjfa-48748	113	16	�	�	PROPN
cjfa-48748	113	17	.𝑉𝑉	.𝑉𝑉	SYM
cjfa-48748	113	18	�	�	PROPN
cjfa-48748	113	19	�	�	PROPN
cjfa-48748	113	20	where	where	SCONJ
cjfa-48748	113	21	:	:	PUNCT
cjfa-48748	113	22	𝑉𝑉	𝑉𝑉	PROPN
cjfa-48748	113	23	�	�	PROPN
cjfa-48748	113	24	�	�	PROPN
cjfa-48748	113	25	�	�	PROPN
cjfa-48748	113	26	�	�	PROPN
cjfa-48748	113	27	√	√	NUM
cjfa-48748	113	28	�	�	PROPN
cjfa-48748	113	29	�	�	PROPN
cjfa-48748	113	30	.	.	PUNCT
cjfa-48748	113	31	�	�	PROPN
cjfa-48748	113	32	�	�	PROPN
cjfa-48748	113	33	∀𝐶𝐶	∀𝐶𝐶	PROPN
cjfa-48748	113	34	,	,	PUNCT
cjfa-48748	113	35	𝑗𝑗	𝑗𝑗	ADP
cjfa-48748	113	36	table	table	NOUN
cjfa-48748	113	37	1	1	NUM
cjfa-48748	113	38	.	.	PUNCT
cjfa-48748	114	1	sample	sample	NOUN
cjfa-48748	114	2	selection	selection	NOUN
cjfa-48748	114	3	criterias	criteria	NOUN
cjfa-48748	114	4	companies	company	NOUN
cjfa-48748	114	5	manufacturing	manufacture	VERB
cjfa-48748	114	6	companies	company	NOUN
cjfa-48748	114	7	listed	list	VERB
cjfa-48748	114	8	in	in	ADP
cjfa-48748	114	9	idx	idx	NOUN
cjfa-48748	114	10	during	during	ADP
cjfa-48748	114	11	2018	2018	NUM
cjfa-48748	114	12	-	-	SYM
cjfa-48748	114	13	2021	2021	NUM
cjfa-48748	114	14	153	153	NUM
cjfa-48748	114	15	less	less	ADJ
cjfa-48748	114	16	:	:	PUNCT
cjfa-48748	114	17	companies	company	NOUN
cjfa-48748	114	18	that	that	PRON
cjfa-48748	114	19	did	do	AUX
cjfa-48748	114	20	not	not	PART
cjfa-48748	114	21	publish	publish	VERB
cjfa-48748	114	22	audited	audit	VERB
cjfa-48748	114	23	financial	financial	ADJ
cjfa-48748	114	24	statements	statement	NOUN
cjfa-48748	114	25	,	,	PUNCT
cjfa-48748	114	26	closed	close	VERB
cjfa-48748	114	27	their	their	PRON
cjfa-48748	114	28	books	book	NOUN
cjfa-48748	114	29	at	at	ADP
cjfa-48748	114	30	the	the	DET
cjfa-48748	114	31	end	end	NOUN
cjfa-48748	114	32	of	of	ADP
cjfa-48748	114	33	the	the	DET
cjfa-48748	114	34	year	year	NOUN
cjfa-48748	114	35	,	,	PUNCT
cjfa-48748	114	36	used	use	VERB
cjfa-48748	114	37	rupiah	rupiah	NOUN
cjfa-48748	114	38	currency	currency	NOUN
cjfa-48748	114	39	for	for	ADP
cjfa-48748	114	40	the	the	DET
cjfa-48748	114	41	period	period	NOUN
cjfa-48748	114	42	january	january	PROPN
cjfa-48748	114	43	1	1	NUM
cjfa-48748	114	44	,	,	PUNCT
cjfa-48748	114	45	2018	2018	NUM
cjfa-48748	114	46	to	to	ADP
cjfa-48748	114	47	december	december	PROPN
cjfa-48748	114	48	31	31	NUM
cjfa-48748	114	49	,	,	PUNCT
cjfa-48748	114	50	2021	2021	NUM
cjfa-48748	114	51	34	34	NUM
cjfa-48748	114	52	less	less	ADJ
cjfa-48748	114	53	:	:	PUNCT
cjfa-48748	114	54	companies	company	NOUN
cjfa-48748	114	55	that	that	PRON
cjfa-48748	114	56	did	do	VERB
cjfa-48748	114	57	stock	stock	NOUN
cjfa-48748	114	58	splits	split	NOUN
cjfa-48748	114	59	,	,	PUNCT
cjfa-48748	114	60	reverse	reverse	VERB
cjfa-48748	114	61	stock	stock	NOUN
cjfa-48748	114	62	splits	split	NOUN
cjfa-48748	114	63	,	,	PUNCT
cjfa-48748	114	64	rights	right	NOUN
cjfa-48748	114	65	issues	issue	NOUN
cjfa-48748	114	66	,	,	PUNCT
cjfa-48748	114	67	or	or	CCONJ
cjfa-48748	114	68	buybacks	buyback	NOUN
cjfa-48748	114	69	during	during	ADP
cjfa-48748	114	70	the	the	DET
cjfa-48748	114	71	period	period	NOUN
cjfa-48748	114	72	january	january	PROPN
cjfa-48748	114	73	1	1	NUM
cjfa-48748	114	74	,	,	PUNCT
cjfa-48748	114	75	2018	2018	NUM
cjfa-48748	114	76	to	to	ADP
cjfa-48748	114	77	december	december	PROPN
cjfa-48748	114	78	31	31	NUM
cjfa-48748	114	79	,	,	PUNCT
cjfa-48748	114	80	2021	2021	NUM
cjfa-48748	114	81	12	12	NUM
cjfa-48748	114	82	less	less	ADJ
cjfa-48748	114	83	:	:	PUNCT
cjfa-48748	114	84	companies	company	NOUN
cjfa-48748	114	85	that	that	PRON
cjfa-48748	114	86	are	be	AUX
cjfa-48748	114	87	suspended	suspend	VERB
cjfa-48748	114	88	during	during	ADP
cjfa-48748	114	89	the	the	DET
cjfa-48748	114	90	period	period	NOUN
cjfa-48748	114	91	january	january	PROPN
cjfa-48748	114	92	1	1	NUM
cjfa-48748	114	93	,	,	PUNCT
cjfa-48748	114	94	2018	2018	NUM
cjfa-48748	114	95	to	to	ADP
cjfa-48748	114	96	december	december	PROPN
cjfa-48748	114	97	31	31	NUM
cjfa-48748	114	98	,	,	PUNCT
cjfa-48748	114	99	2021	2021	NUM
cjfa-48748	114	100	14	14	NUM
cjfa-48748	114	101	less	less	ADJ
cjfa-48748	114	102	:	:	PUNCT
cjfa-48748	114	103	companies	company	NOUN
cjfa-48748	114	104	that	that	PRON
cjfa-48748	114	105	did	do	AUX
cjfa-48748	114	106	not	not	PART
cjfa-48748	114	107	have	have	VERB
cjfa-48748	114	108	positive	positive	ADJ
cjfa-48748	114	109	net	net	ADJ
cjfa-48748	114	110	income	income	NOUN
cjfa-48748	114	111	during	during	ADP
cjfa-48748	114	112	the	the	DET
cjfa-48748	114	113	period	period	NOUN
cjfa-48748	114	114	january	january	PROPN
cjfa-48748	114	115	1	1	NUM
cjfa-48748	114	116	,	,	PUNCT
cjfa-48748	114	117	2018	2018	NUM
cjfa-48748	114	118	to	to	ADP
cjfa-48748	114	119	december	december	PROPN
cjfa-48748	114	120	31	31	NUM
cjfa-48748	114	121	,	,	PUNCT
cjfa-48748	114	122	2021	2021	NUM
cjfa-48748	114	123	38	38	NUM
cjfa-48748	114	124	companies	company	NOUN
cjfa-48748	114	125	selected	select	VERB
cjfa-48748	114	126	as	as	ADP
cjfa-48748	114	127	sample	sample	NOUN
cjfa-48748	114	128	55	55	NUM
cjfa-48748	114	129	table	table	NOUN
cjfa-48748	114	130	2	2	NUM
cjfa-48748	114	131	.	.	PUNCT
cjfa-48748	115	1	coefficient	coefficient	NOUN
cjfa-48748	115	2	of	of	ADP
cjfa-48748	115	3	determination	determination	NOUN
cjfa-48748	115	4	test	test	NOUN
cjfa-48748	115	5	equations	equation	NOUN
cjfa-48748	115	6	r	r	NOUN
cjfa-48748	115	7	r	r	NOUN
cjfa-48748	115	8	square	square	ADJ
cjfa-48748	115	9	adjusted	adjust	VERB
cjfa-48748	115	10	r	r	NOUN
cjfa-48748	115	11	square	square	ADJ
cjfa-48748	115	12	std	std	NOUN
cjfa-48748	115	13	.	.	PUNCT
cjfa-48748	116	1	error	error	NOUN
cjfa-48748	116	2	of	of	ADP
cjfa-48748	116	3	the	the	DET
cjfa-48748	116	4	estimate	estimate	NOUN
cjfa-48748	116	5	f	f	PROPN
cjfa-48748	116	6	sig	sig	PROPN
cjfa-48748	116	7	.	.	PUNCT
cjfa-48748	117	1	f	f	PROPN
cjfa-48748	118	1	1	1	NUM
cjfa-48748	118	2	0.715	0.715	NUM
cjfa-48748	118	3	0.511	0.511	NUM
cjfa-48748	118	4	0.498	0.498	NUM
cjfa-48748	118	5	0.42937	0.42937	NUM
cjfa-48748	118	6	40.695	40.695	NUM
cjfa-48748	118	7	0.000	0.000	NUM
cjfa-48748	118	8	2	2	NUM
cjfa-48748	118	9	0.694	0.694	NUM
cjfa-48748	118	10	0.481	0.481	NUM
cjfa-48748	118	11	0.451	0.451	NUM
cjfa-48748	118	12	0.35329	0.35329	NUM
cjfa-48748	118	13	16.143	16.143	NUM
cjfa-48748	118	14	0.000	0.000	NUM
cjfa-48748	118	15	3	3	NUM
cjfa-48748	118	16	0.644	0.644	NUM
cjfa-48748	118	17	0.415	0.415	NUM
cjfa-48748	118	18	0.381	0.381	NUM
cjfa-48748	118	19	0.21742	0.21742	NUM
cjfa-48748	118	20	12.072	12.072	NUM
cjfa-48748	118	21	0.000	0.000	NUM
cjfa-48748	118	22	4	4	NUM
cjfa-48748	118	23	0.879	0.879	NUM
cjfa-48748	118	24	0.773	0.773	NUM
cjfa-48748	118	25	0.745	0.745	NUM
cjfa-48748	118	26	0.33615	0.33615	NUM
cjfa-48748	118	27	27.915	27.915	NUM
cjfa-48748	118	28	0.000	0.000	NUM
cjfa-48748	118	29	table	table	NOUN
cjfa-48748	118	30	3	3	NUM
cjfa-48748	118	31	.	.	X
cjfa-48748	118	32	t	t	NOUN
cjfa-48748	118	33	-	-	PUNCT
cjfa-48748	118	34	test	test	NOUN
cjfa-48748	118	35	results	result	VERB
cjfa-48748	118	36	variable	variable	ADJ
cjfa-48748	118	37	equation	equation	NOUN
cjfa-48748	118	38	1	1	NUM
cjfa-48748	118	39	(	(	PUNCT
cjfa-48748	118	40	price	price	NOUN
cjfa-48748	118	41	)	)	PUNCT
cjfa-48748	118	42	equation	equation	NOUN
cjfa-48748	118	43	2	2	NUM
cjfa-48748	118	44	(	(	PUNCT
cjfa-48748	118	45	pbv	pbv	VERB
cjfa-48748	118	46	)	)	PUNCT
cjfa-48748	118	47	equation	equation	NOUN
cjfa-48748	118	48	3	3	NUM
cjfa-48748	118	49	(	(	PUNCT
cjfa-48748	118	50	tbq	tbq	NOUN
cjfa-48748	118	51	)	)	PUNCT
cjfa-48748	118	52	equation	equation	NOUN
cjfa-48748	118	53	4	4	NUM
cjfa-48748	118	54	(	(	PUNCT
cjfa-48748	118	55	mva	mva	NOUN
cjfa-48748	118	56	)	)	PUNCT
cjfa-48748	118	57	aq	aq	VERB
cjfa-48748	118	58	0.064	0.064	NUM
cjfa-48748	118	59	-0.028	-0.028	PUNCT
cjfa-48748	118	60	0.025	0.025	NUM
cjfa-48748	118	61	0.021	0.021	NUM
cjfa-48748	118	62	em	em	PRON
cjfa-48748	118	63	-0.154	-0.154	X
cjfa-48748	118	64	*	*	PUNCT
cjfa-48748	118	65	*	*	PUNCT
cjfa-48748	118	66	-0.304	-0.304	PROPN
cjfa-48748	118	67	*	*	PUNCT
cjfa-48748	118	68	*	*	PUNCT
cjfa-48748	118	69	-0.243	-0.243	PROPN
cjfa-48748	118	70	*	*	PUNCT
cjfa-48748	118	71	*	*	PUNCT
cjfa-48748	118	72	-0.118	-0.118	PROPN
cjfa-48748	118	73	der	der	ADJ
cjfa-48748	118	74	-0.093	-0.093	PROPN
cjfa-48748	118	75	-0.261	-0.261	PROPN
cjfa-48748	118	76	*	*	PUNCT
cjfa-48748	118	77	-0.139	-0.139	PUNCT
cjfa-48748	118	78	-0.053	-0.053	VERB
cjfa-48748	118	79	size	size	NOUN
cjfa-48748	118	80	0.628	0.628	NUM
cjfa-48748	118	81	*	*	PUNCT
cjfa-48748	118	82	*	*	PUNCT
cjfa-48748	118	83	0.325	0.325	NUM
cjfa-48748	118	84	*	*	PUNCT
cjfa-48748	118	85	*	*	PUNCT
cjfa-48748	118	86	0.338	0.338	NUM
cjfa-48748	118	87	*	*	PUNCT
cjfa-48748	118	88	*	*	PUNCT
cjfa-48748	118	89	0.775	0.775	NUM
cjfa-48748	118	90	*	*	PUNCT
cjfa-48748	118	91	*	*	PROPN
cjfa-48748	118	92	roa	roa	PROPN
cjfa-48748	118	93	0.246	0.246	NUM
cjfa-48748	118	94	*	*	PROPN
cjfa-48748	118	95	*	*	PUNCT
cjfa-48748	118	96	0.352	0.352	NUM
cjfa-48748	118	97	*	*	PUNCT
cjfa-48748	118	98	*	*	PUNCT
cjfa-48748	118	99	0.372	0.372	NUM
cjfa-48748	118	100	*	*	NOUN
cjfa-48748	118	101	*	*	NOUN
cjfa-48748	118	102	0.216	0.216	NUM
cjfa-48748	118	103	*	*	PUNCT
cjfa-48748	118	104	table	table	NOUN
cjfa-48748	118	105	4	4	NUM
cjfa-48748	118	106	.	.	PUNCT
cjfa-48748	119	1	bivariate	bivariate	ADJ
cjfa-48748	119	2	analysis	analysis	NOUN
cjfa-48748	119	3	price	price	NOUN
cjfa-48748	119	4	pbv	pbv	VERB
cjfa-48748	119	5	tbq	tbq	NOUN
cjfa-48748	119	6	mva	mva	NOUN
cjfa-48748	119	7	aq	aq	VERB
cjfa-48748	119	8	em	em	PROPN
cjfa-48748	119	9	size	size	NOUN
cjfa-48748	119	10	der	der	PROPN
cjfa-48748	119	11	roa	roa	PROPN
cjfa-48748	119	12	price	price	NOUN
cjfa-48748	119	13	1	1	NUM
cjfa-48748	119	14	pbv	pbv	VERB
cjfa-48748	119	15	0.220	0.220	NUM
cjfa-48748	119	16	*	*	NOUN
cjfa-48748	119	17	*	*	SYM
cjfa-48748	119	18	1	1	NUM
cjfa-48748	119	19	tbq	tbq	NOUN
cjfa-48748	119	20	0.224	0.224	NUM
cjfa-48748	119	21	*	*	PUNCT
cjfa-48748	119	22	*	*	PUNCT
cjfa-48748	119	23	0.962	0.962	NUM
cjfa-48748	119	24	*	*	NOUN
cjfa-48748	119	25	*	*	SYM
cjfa-48748	119	26	1	1	NUM
cjfa-48748	119	27	mva	mva	NOUN
cjfa-48748	119	28	0.266	0.266	NUM
cjfa-48748	119	29	*	*	NOUN
cjfa-48748	119	30	*	*	PUNCT
cjfa-48748	119	31	0.388	0.388	NUM
cjfa-48748	119	32	*	*	PUNCT
cjfa-48748	119	33	*	*	NOUN
cjfa-48748	119	34	0.536	0.536	NUM
cjfa-48748	119	35	*	*	PUNCT
cjfa-48748	119	36	*	*	SYM
cjfa-48748	119	37	1	1	NUM
cjfa-48748	119	38	aq	aq	NOUN
cjfa-48748	119	39	-0.026	-0.026	PUNCT
cjfa-48748	119	40	0.178	0.178	NUM
cjfa-48748	119	41	*	*	PUNCT
cjfa-48748	119	42	0.167	0.167	NUM
cjfa-48748	119	43	*	*	SYM
cjfa-48748	119	44	0.069	0.069	NUM
cjfa-48748	119	45	1	1	NUM
cjfa-48748	119	46	em	em	PRON
cjfa-48748	119	47	0.617	0.617	NUM
cjfa-48748	119	48	*	*	PUNCT
cjfa-48748	119	49	*	*	PUNCT
cjfa-48748	120	1	-0.018	-0.018	NOUN
cjfa-48748	120	2	-0.005	-0.005	PUNCT
cjfa-48748	120	3	0.132	0.132	NUM
cjfa-48748	120	4	-0.066	-0.066	NOUN
cjfa-48748	120	5	1	1	NUM
cjfa-48748	120	6	size	size	NOUN
cjfa-48748	120	7	0.457	0.457	NUM
cjfa-48748	120	8	*	*	NOUN
cjfa-48748	120	9	*	*	PUNCT
cjfa-48748	120	10	0.165	0.165	NUM
cjfa-48748	120	11	*	*	PUNCT
cjfa-48748	120	12	0.243	0.243	NUM
cjfa-48748	120	13	*	*	PUNCT
cjfa-48748	120	14	*	*	PUNCT
cjfa-48748	120	15	0.483	0.483	NUM
cjfa-48748	120	16	*	*	PUNCT
cjfa-48748	120	17	*	*	NOUN
cjfa-48748	120	18	-0.122	-0.122	NUM
cjfa-48748	120	19	0.161	0.161	NUM
cjfa-48748	120	20	*	*	SYM
cjfa-48748	120	21	1	1	NUM
cjfa-48748	120	22	der	der	NOUN
cjfa-48748	120	23	-0.036	-0.036	PROPN
cjfa-48748	120	24	0.097	0.097	NUM
cjfa-48748	120	25	0.032	0.032	NUM
cjfa-48748	120	26	-0.057	-0.057	NUM
cjfa-48748	120	27	0.324	0.324	NUM
cjfa-48748	120	28	*	*	PUNCT
cjfa-48748	120	29	*	*	PUNCT
cjfa-48748	120	30	-0.084	-0.084	NOUN
cjfa-48748	120	31	0.035	0.035	NUM
cjfa-48748	120	32	1	1	NUM
cjfa-48748	120	33	roa	roa	NOUN
cjfa-48748	120	34	0.141	0.141	NUM
cjfa-48748	120	35	*	*	PUNCT
cjfa-48748	120	36	0.473	0.473	NUM
cjfa-48748	120	37	*	*	X
cjfa-48748	120	38	*	*	NOUN
cjfa-48748	120	39	0.489	0.489	NUM
cjfa-48748	120	40	*	*	PUNCT
cjfa-48748	120	41	*	*	PUNCT
cjfa-48748	120	42	0.278	0.278	NUM
cjfa-48748	120	43	*	*	X
cjfa-48748	120	44	*	*	PUNCT
cjfa-48748	120	45	0.324	0.324	NUM
cjfa-48748	120	46	*	*	PUNCT
cjfa-48748	120	47	0.031	0.031	NUM
cjfa-48748	120	48	0.075	0.075	NUM
cjfa-48748	120	49	-0.084	-0.084	NOUN
cjfa-48748	120	50	1	1	NUM
cjfa-48748	120	51	the	the	DET
cjfa-48748	120	52	value	value	NOUN
cjfa-48748	120	53	returned	return	VERB
cjfa-48748	120	54	by	by	ADP
cjfa-48748	120	55	the	the	DET
cjfa-48748	120	56	cosine	cosine	NOUN
cjfa-48748	120	57	similarity	similarity	NOUN
cjfa-48748	120	58	scores	score	NOUN
cjfa-48748	120	59	generally	generally	ADV
cjfa-48748	120	60	ranges	range	VERB
cjfa-48748	120	61	in	in	ADP
cjfa-48748	120	62	interval	interval	NOUN
cjfa-48748	120	63	[	[	X
cjfa-48748	120	64	0	0	NUM
cjfa-48748	120	65	,	,	PUNCT
cjfa-48748	120	66	1	1	NUM
cjfa-48748	120	67	]	]	PUNCT
cjfa-48748	120	68	.	.	PUNCT
cjfa-48748	121	1	a	a	DET
cjfa-48748	121	2	score	score	NOUN
cjfa-48748	121	3	closer	close	ADV
cjfa-48748	121	4	to	to	ADP
cjfa-48748	121	5	one	one	NUM
cjfa-48748	121	6	indicates	indicate	VERB
cjfa-48748	121	7	greater	great	ADJ
cjfa-48748	121	8	similarity	similarity	NOUN
cjfa-48748	121	9	between	between	ADP
cjfa-48748	121	10	two	two	NUM
cjfa-48748	121	11	firms	firm	NOUN
cjfa-48748	121	12	’	’	PART
cjfa-48748	121	13	product	product	NOUN
cjfa-48748	121	14	descriptions	description	NOUN
cjfa-48748	121	15	.	.	PUNCT
cjfa-48748	122	1	finally	finally	ADV
cjfa-48748	122	2	,	,	PUNCT
cjfa-48748	122	3	we	we	PRON
cjfa-48748	122	4	follow	follow	VERB
cjfa-48748	122	5	horberg	horberg	NOUN
cjfa-48748	122	6	and	and	CCONJ
cjfa-48748	122	7	phillips	phillip	NOUN
cjfa-48748	122	8	(	(	PUNCT
cjfa-48748	122	9	2016	2016	NUM
cjfa-48748	122	10	)	)	PUNCT
cjfa-48748	122	11	and	and	CCONJ
cjfa-48748	122	12	construct	construct	VERB
cjfa-48748	122	13	ipss	ipss	PROPN
cjfa-48748	122	14	which	which	PRON
cjfa-48748	122	15	are	be	AUX
cjfa-48748	122	16	unique	unique	ADJ
cjfa-48748	122	17	to	to	ADP
cjfa-48748	122	18	each	each	DET
cjfa-48748	122	19	firm	firm	ADJ
cjfa-48748	122	20	-	-	PUNCT
cjfa-48748	122	21	year	year	NOUN
cjfa-48748	122	22	.	.	PUNCT
cjfa-48748	123	1	we	we	PRON
cjfa-48748	123	2	use	use	VERB
cjfa-48748	123	3	a	a	DET
cjfa-48748	123	4	simple	simple	ADJ
cjfa-48748	123	5	minimum	minimum	ADJ
cjfa-48748	123	6	similarity	similarity	NOUN
cjfa-48748	123	7	threshold	threshold	NOUN
cjfa-48748	123	8	.	.	PUNCT
cjfa-48748	124	1	the	the	DET
cjfa-48748	124	2	ips	ip	NOUN
cjfa-48748	124	3	of	of	ADP
cjfa-48748	124	4	a	a	DET
cjfa-48748	124	5	particular	particular	ADJ
cjfa-48748	124	6	firm	firm	NOUN
cjfa-48748	124	7	includes	include	VERB
cjfa-48748	124	8	all	all	DET
cjfa-48748	124	9	peer	peer	NOUN
cjfa-48748	124	10	firms	firm	NOUN
cjfa-48748	124	11	that	that	PRON
cjfa-48748	124	12	have	have	VERB
cjfa-48748	124	13	pairwise	pairwise	NOUN
cjfa-48748	124	14	cosine	cosine	NOUN
cjfa-48748	124	15	similarities	similarity	NOUN
cjfa-48748	124	16	relative	relative	ADJ
cjfa-48748	124	17	to	to	ADP
cjfa-48748	124	18	focal	focal	ADJ
cjfa-48748	124	19	firm	firm	NOUN
cjfa-48748	124	20	.	.	PUNCT
cjfa-48748	125	1	a	a	DET
cjfa-48748	125	2	higher	high	ADJ
cjfa-48748	125	3	threshold	threshold	NOUN
cjfa-48748	125	4	will	will	AUX
cjfa-48748	125	5	result	result	VERB
cjfa-48748	125	6	in	in	ADP
cjfa-48748	125	7	an	an	DET
cjfa-48748	125	8	industry	industry	NOUN
cjfa-48748	125	9	group	group	NOUN
cjfa-48748	125	10	with	with	ADP
cjfa-48748	125	11	fewer	few	ADJ
cjfa-48748	125	12	rival	rival	ADJ
cjfa-48748	125	13	firms	firm	NOUN
cjfa-48748	125	14	,	,	PUNCT
cjfa-48748	125	15	while	while	SCONJ
cjfa-48748	125	16	,	,	PUNCT
cjfa-48748	125	17	a	a	DET
cjfa-48748	125	18	lower	low	ADJ
cjfa-48748	125	19	threshold	threshold	NOUN
cjfa-48748	125	20	will	will	AUX
cjfa-48748	125	21	result	result	VERB
cjfa-48748	125	22	in	in	ADP
cjfa-48748	125	23	more	more	ADJ
cjfa-48748	125	24	rival	rival	ADJ
cjfa-48748	125	25	firms	firm	NOUN
cjfa-48748	125	26	in	in	ADP
cjfa-48748	125	27	an	an	DET
cjfa-48748	125	28	industry	industry	NOUN
cjfa-48748	125	29	group	group	NOUN
cjfa-48748	125	30	.	.	PUNCT
cjfa-48748	126	1	so	so	ADV
cjfa-48748	126	2	the	the	DET
cjfa-48748	126	3	role	role	NOUN
cjfa-48748	126	4	of	of	ADP
cjfa-48748	126	5	the	the	DET
cjfa-48748	126	6	ips	ips	NOUN
cjfa-48748	126	7	groups	group	NOUN
cjfa-48748	126	8	is	be	AUX
cjfa-48748	126	9	to	to	PART
cjfa-48748	126	10	assemble	assemble	VERB
cjfa-48748	126	11	a	a	DET
cjfa-48748	126	12	peer	peer	NOUN
cjfa-48748	126	13	firm	firm	NOUN
cjfa-48748	126	14	.	.	PUNCT
cjfa-48748	127	1	model	model	PROPN
cjfa-48748	127	2	specificationmodel	specificationmodel	PROPN
cjfa-48748	127	3	specification	specification	VERB
cjfa-48748	127	4	our	our	PRON
cjfa-48748	127	5	empirical	empirical	ADJ
cjfa-48748	127	6	investigation	investigation	NOUN
cjfa-48748	127	7	in	in	ADP
cjfa-48748	127	8	this	this	DET
cjfa-48748	127	9	section	section	NOUN
cjfa-48748	127	10	addresses	address	NOUN
cjfa-48748	127	11	whether	whether	SCONJ
cjfa-48748	127	12	firms	firm	NOUN
cjfa-48748	127	13	are	be	AUX
cjfa-48748	127	14	more	more	ADV
cjfa-48748	127	15	or	or	CCONJ
cjfa-48748	127	16	less	less	ADV
cjfa-48748	127	17	likely	likely	ADJ
cjfa-48748	127	18	to	to	PART
cjfa-48748	127	19	share	share	VERB
cjfa-48748	127	20	the	the	DET
cjfa-48748	127	21	same	same	ADJ
cjfa-48748	127	22	auditor	auditor	NOUN
cjfa-48748	127	23	when	when	SCONJ
cjfa-48748	127	24	they	they	PRON
cjfa-48748	127	25	operate	operate	VERB
cjfa-48748	127	26	in	in	ADP
cjfa-48748	127	27	the	the	DET
cjfa-48748	127	28	same	same	ADJ
cjfa-48748	127	29	product	product	NOUN
cjfa-48748	127	30	market	market	NOUN
cjfa-48748	127	31	.	.	PUNCT
cjfa-48748	128	1	we	we	PRON
cjfa-48748	128	2	turn	turn	VERB
cjfa-48748	128	3	to	to	PART
cjfa-48748	128	4	multivariate	multivariate	VERB
cjfa-48748	128	5	analysis	analysis	NOUN
cjfa-48748	128	6	to	to	PART
cjfa-48748	128	7	examine	examine	VERB
cjfa-48748	128	8	the	the	DET
cjfa-48748	128	9	relationship	relationship	NOUN
cjfa-48748	128	10	between	between	ADP
cjfa-48748	128	11	our	our	PRON
cjfa-48748	128	12	dependent	dependent	ADJ
cjfa-48748	128	13	variable	variable	NOUN
cjfa-48748	128	14	,	,	PUNCT
cjfa-48748	128	15	same	same	ADJ
cjfa-48748	128	16	auditor	auditor	NOUN
cjfa-48748	128	17	,	,	PUNCT
cjfa-48748	128	18	and	and	CCONJ
cjfa-48748	128	19	the	the	DET
cjfa-48748	128	20	independent	independent	ADJ
cjfa-48748	128	21	variable	variable	NOUN
cjfa-48748	128	22	of	of	ADP
cjfa-48748	128	23	interest	interest	NOUN
cjfa-48748	128	24	,	,	PUNCT
cjfa-48748	128	25	product	product	NOUN
cjfa-48748	128	26	similarity	similarity	NOUN
cjfa-48748	128	27	,	,	PUNCT
cjfa-48748	128	28	and	and	CCONJ
cjfa-48748	128	29	a	a	DET
cjfa-48748	128	30	set	set	NOUN
cjfa-48748	128	31	of	of	ADP
cjfa-48748	128	32	control	control	NOUN
cjfa-48748	128	33	variables	variable	NOUN
cjfa-48748	128	34	.	.	PUNCT
cjfa-48748	129	1	following	follow	VERB
cjfa-48748	129	2	the	the	DET
cjfa-48748	129	3	extant	extant	ADJ
cjfa-48748	129	4	literature	literature	NOUN
cjfa-48748	129	5	auditor	auditor	PROPN
cjfa-48748	129	6	choice	choice	NOUN
cjfa-48748	129	7	and	and	CCONJ
cjfa-48748	129	8	peer	peer	NOUN
cjfa-48748	129	9	firms	firm	NOUN
cjfa-48748	129	10	similarity	similarity	NOUN
cjfa-48748	129	11	:	:	PUNCT
cjfa-48748	129	12	the	the	DET
cjfa-48748	129	13	case	case	NOUN
cjfa-48748	129	14	of	of	ADP
cjfa-48748	129	15	tunisian	tunisian	ADJ
cjfa-48748	129	16	firms	firm	NOUN
cjfa-48748	129	17	1717	1717	NUM
cjfa-48748	129	18	(	(	PUNCT
cjfa-48748	129	19	bills	bill	NOUN
cjfa-48748	129	20	et	et	NOUN
cjfa-48748	129	21	al	al	PROPN
cjfa-48748	129	22	.	.	PROPN
cjfa-48748	129	23	,	,	PUNCT
cjfa-48748	129	24	2020	2020	NUM
cjfa-48748	129	25	;	;	PUNCT
cjfa-48748	129	26	francis	francis	PROPN
cjfa-48748	129	27	,	,	PUNCT
cjfa-48748	129	28	pinnuck	pinnuck	PROPN
cjfa-48748	129	29	&	&	CCONJ
cjfa-48748	129	30	watanabe	watanabe	PROPN
cjfa-48748	129	31	,	,	PUNCT
cjfa-48748	129	32	2014	2014	NUM
cjfa-48748	129	33	)	)	PUNCT
cjfa-48748	129	34	,	,	PUNCT
cjfa-48748	129	35	we	we	PRON
cjfa-48748	129	36	use	use	VERB
cjfa-48748	129	37	a	a	DET
cjfa-48748	129	38	logistic	logistic	ADJ
cjfa-48748	129	39	regression	regression	NOUN
cjfa-48748	129	40	specified	specify	VERB
cjfa-48748	129	41	as	as	SCONJ
cjfa-48748	129	42	follows	follow	VERB
cjfa-48748	129	43	:	:	PUNCT
cjfa-48748	129	44	same	same	ADJ
cjfa-48748	129	45	auditorijt	auditorijt	NOUN
cjfa-48748	129	46	=	=	SYM
cjfa-48748	129	47	θ0	θ0	NOUN
cjfa-48748	129	48	+	+	CCONJ
cjfa-48748	129	49	θ1	θ1	NOUN
cjfa-48748	129	50	product	product	NOUN
cjfa-48748	129	51	similarityijt	similarityijt	NOUN
cjfa-48748	129	52	+	+	CCONJ
cjfa-48748	129	53	θ2	θ2	PROPN
cjfa-48748	129	54	controlsijt	controlsijt	NOUN
cjfa-48748	129	55	+	+	NUM
cjfa-48748	129	56	year	year	NOUN
cjfa-48748	129	57	fixed	fix	VERB
cjfa-48748	129	58	effects	effect	NOUN
cjfa-48748	129	59	+	+	CCONJ
cjfa-48748	129	60	εijt	εijt	ADJ
cjfa-48748	129	61	following	follow	VERB
cjfa-48748	129	62	bills	bill	NOUN
cjfa-48748	129	63	et	et	PROPN
cjfa-48748	129	64	al	al	PROPN
cjfa-48748	129	65	.	.	PROPN
cjfa-48748	130	1	(	(	PUNCT
cjfa-48748	130	2	2020	2020	NUM
cjfa-48748	130	3	)	)	PUNCT
cjfa-48748	130	4	and	and	CCONJ
cjfa-48748	130	5	cameron	cameron	PROPN
cjfa-48748	130	6	,	,	PUNCT
cjfa-48748	130	7	gelbach	gelbach	PROPN
cjfa-48748	130	8	and	and	CCONJ
cjfa-48748	130	9	miller	miller	PROPN
cjfa-48748	130	10	(	(	PUNCT
cjfa-48748	130	11	2011	2011	NUM
cjfa-48748	130	12	)	)	PUNCT
cjfa-48748	130	13	,	,	PUNCT
cjfa-48748	130	14	logistic	logistic	ADJ
cjfa-48748	130	15	regression	regression	NOUN
cjfa-48748	130	16	model	model	NOUN
cjfa-48748	130	17	uses	use	VERB
cjfa-48748	130	18	z	z	NOUN
cjfa-48748	130	19	-	-	PUNCT
cjfa-48748	130	20	statistics	statistic	NOUN
cjfa-48748	130	21	on	on	ADP
cjfa-48748	130	22	robust	robust	ADJ
cjfa-48748	130	23	standard	standard	ADJ
cjfa-48748	130	24	errors	error	NOUN
cjfa-48748	130	25	clusters	cluster	NOUN
cjfa-48748	130	26	by	by	ADP
cjfa-48748	130	27	peer	peer	NOUN
cjfa-48748	130	28	firms	firm	NOUN
cjfa-48748	130	29	.	.	PUNCT
cjfa-48748	131	1	the	the	DET
cjfa-48748	131	2	main	main	ADJ
cjfa-48748	131	3	explanatory	explanatory	ADJ
cjfa-48748	131	4	variable	variable	NOUN
cjfa-48748	131	5	,	,	PUNCT
cjfa-48748	131	6	same	same	ADJ
cjfa-48748	131	7	auditor	auditor	NOUN
cjfa-48748	131	8	,	,	PUNCT
cjfa-48748	131	9	is	be	AUX
cjfa-48748	131	10	a	a	DET
cjfa-48748	131	11	dummy	dummy	ADJ
cjfa-48748	131	12	variable	variable	NOUN
cjfa-48748	131	13	equal	equal	ADJ
cjfa-48748	131	14	to	to	ADP
cjfa-48748	131	15	one	one	NUM
cjfa-48748	131	16	if	if	SCONJ
cjfa-48748	131	17	focal	focal	ADJ
cjfa-48748	131	18	firm	firm	NOUN
cjfa-48748	131	19	i	i	PRON
cjfa-48748	131	20	shares	share	VERB
cjfa-48748	131	21	the	the	DET
cjfa-48748	131	22	same	same	ADJ
cjfa-48748	131	23	external	external	ADJ
cjfa-48748	131	24	auditor	auditor	NOUN
cjfa-48748	131	25	with	with	ADP
cjfa-48748	131	26	peer	peer	NOUN
cjfa-48748	131	27	firm	firm	PROPN
cjfa-48748	131	28	j	j	PROPN
cjfa-48748	131	29	,	,	PUNCT
cjfa-48748	131	30	and	and	CCONJ
cjfa-48748	131	31	zero	zero	NUM
cjfa-48748	131	32	otherwise	otherwise	ADV
cjfa-48748	131	33	.	.	PUNCT
cjfa-48748	132	1	our	our	PRON
cjfa-48748	132	2	focus	focus	NOUN
cjfa-48748	132	3	in	in	ADP
cjfa-48748	132	4	this	this	DET
cjfa-48748	132	5	analysis	analysis	NOUN
cjfa-48748	132	6	is	be	AUX
cjfa-48748	132	7	on	on	ADP
cjfa-48748	132	8	the	the	DET
cjfa-48748	132	9	coefficient	coefficient	NOUN
cjfa-48748	132	10	θ1	θ1	NOUN
cjfa-48748	132	11	,	,	PUNCT
cjfa-48748	132	12	which	which	PRON
cjfa-48748	132	13	measures	measure	VERB
cjfa-48748	132	14	the	the	DET
cjfa-48748	132	15	direction	direction	NOUN
cjfa-48748	132	16	between	between	ADP
cjfa-48748	132	17	sharing	share	VERB
cjfa-48748	132	18	same	same	ADJ
cjfa-48748	132	19	auditor	auditor	NOUN
cjfa-48748	132	20	and	and	CCONJ
cjfa-48748	132	21	offering	offer	VERB
cjfa-48748	132	22	similar	similar	ADJ
cjfa-48748	132	23	product	product	NOUN
cjfa-48748	132	24	by	by	ADP
cjfa-48748	132	25	peer	peer	NOUN
cjfa-48748	132	26	firms	firm	NOUN
cjfa-48748	132	27	in	in	ADP
cjfa-48748	132	28	the	the	DET
cjfa-48748	132	29	same	same	ADJ
cjfa-48748	132	30	ips	ip	NOUN
cjfa-48748	132	31	.	.	PUNCT
cjfa-48748	133	1	a	a	DET
cjfa-48748	133	2	significantly	significantly	ADV
cjfa-48748	133	3	positive	positive	ADJ
cjfa-48748	133	4	coefficient	coefficient	NOUN
cjfa-48748	133	5	suggests	suggest	VERB
cjfa-48748	133	6	that	that	SCONJ
cjfa-48748	133	7	firms	firm	NOUN
cjfa-48748	133	8	operated	operate	VERB
cjfa-48748	133	9	in	in	ADP
cjfa-48748	133	10	same	same	ADJ
cjfa-48748	133	11	product	product	NOUN
cjfa-48748	133	12	market	market	NOUN
cjfa-48748	133	13	prefer	prefer	VERB
cjfa-48748	133	14	to	to	PART
cjfa-48748	133	15	appoint	appoint	VERB
cjfa-48748	133	16	the	the	DET
cjfa-48748	133	17	same	same	ADJ
cjfa-48748	133	18	auditor	auditor	NOUN
cjfa-48748	133	19	.	.	PUNCT
cjfa-48748	134	1	in	in	ADP
cjfa-48748	134	2	contrast	contrast	NOUN
cjfa-48748	134	3	,	,	PUNCT
cjfa-48748	134	4	a	a	DET
cjfa-48748	134	5	significantly	significantly	ADV
cjfa-48748	134	6	negative	negative	ADJ
cjfa-48748	134	7	coefficient	coefficient	NOUN
cjfa-48748	134	8	suggests	suggest	VERB
cjfa-48748	134	9	that	that	SCONJ
cjfa-48748	134	10	firms	firm	NOUN
cjfa-48748	134	11	are	be	AUX
cjfa-48748	134	12	more	more	ADV
cjfa-48748	134	13	concerned	concerned	ADJ
cjfa-48748	134	14	about	about	ADP
cjfa-48748	134	15	information	information	NOUN
cjfa-48748	134	16	spillover	spillover	VERB
cjfa-48748	134	17	than	than	ADP
cjfa-48748	134	18	about	about	ADP
cjfa-48748	134	19	benefiting	benefit	VERB
cjfa-48748	134	20	of	of	ADP
cjfa-48748	134	21	auditor	auditor	NOUN
cjfa-48748	134	22	specialization	specialization	NOUN
cjfa-48748	134	23	.	.	PUNCT
cjfa-48748	135	1	following	follow	VERB
cjfa-48748	135	2	prior	prior	ADJ
cjfa-48748	135	3	research	research	NOUN
cjfa-48748	135	4	,	,	PUNCT
cjfa-48748	135	5	we	we	PRON
cjfa-48748	135	6	control	control	VERB
cjfa-48748	135	7	for	for	ADP
cjfa-48748	135	8	other	other	ADJ
cjfa-48748	135	9	factors	factor	NOUN
cjfa-48748	135	10	that	that	PRON
cjfa-48748	135	11	are	be	AUX
cjfa-48748	135	12	likely	likely	ADJ
cjfa-48748	135	13	to	to	PART
cjfa-48748	135	14	affect	affect	VERB
cjfa-48748	135	15	a	a	DET
cjfa-48748	135	16	firm	firm	NOUN
cjfa-48748	135	17	’s	’s	PART
cjfa-48748	135	18	decision	decision	NOUN
cjfa-48748	135	19	to	to	PART
cjfa-48748	135	20	share	share	VERB
cjfa-48748	135	21	same	same	ADJ
cjfa-48748	135	22	auditor	auditor	NOUN
cjfa-48748	135	23	.	.	PUNCT
cjfa-48748	136	1	since	since	SCONJ
cjfa-48748	136	2	the	the	DET
cjfa-48748	136	3	dependent	dependent	ADJ
cjfa-48748	136	4	variable	variable	NOUN
cjfa-48748	136	5	is	be	AUX
cjfa-48748	136	6	calculated	calculate	VERB
cjfa-48748	136	7	each	each	DET
cjfa-48748	136	8	year	year	NOUN
cjfa-48748	136	9	t	t	NOUN
cjfa-48748	136	10	for	for	ADP
cjfa-48748	136	11	a	a	DET
cjfa-48748	136	12	pair	pair	NOUN
cjfa-48748	136	13	of	of	ADP
cjfa-48748	136	14	firms	firm	NOUN
cjfa-48748	136	15	i	i	PRON
cjfa-48748	136	16	and	and	CCONJ
cjfa-48748	136	17	j	j	PROPN
cjfa-48748	136	18	,	,	PUNCT
cjfa-48748	136	19	we	we	PRON
cjfa-48748	136	20	must	must	AUX
cjfa-48748	136	21	include	include	VERB
cjfa-48748	136	22	control	control	NOUN
cjfa-48748	136	23	variables	variable	NOUN
cjfa-48748	136	24	that	that	PRON
cjfa-48748	136	25	capture	capture	VERB
cjfa-48748	136	26	the	the	DET
cjfa-48748	136	27	yearly	yearly	ADJ
cjfa-48748	136	28	levels	level	NOUN
cjfa-48748	136	29	characteristics	characteristic	NOUN
cjfa-48748	136	30	of	of	ADP
cjfa-48748	136	31	pairs	pair	NOUN
cjfa-48748	136	32	firms	firm	NOUN
cjfa-48748	136	33	.	.	PUNCT
cjfa-48748	137	1	according	accord	VERB
cjfa-48748	137	2	to	to	ADP
cjfa-48748	137	3	past	past	ADJ
cjfa-48748	137	4	pairwise	pairwise	NOUN
cjfa-48748	137	5	models	model	NOUN
cjfa-48748	137	6	,	,	PUNCT
cjfa-48748	137	7	we	we	PRON
cjfa-48748	137	8	calculate	calculate	VERB
cjfa-48748	137	9	average	average	NOUN
cjfa-48748	137	10	of	of	ADP
cjfa-48748	137	11	the	the	DET
cjfa-48748	137	12	focal	focal	ADJ
cjfa-48748	137	13	firm	firm	NOUN
cjfa-48748	137	14	and	and	CCONJ
cjfa-48748	137	15	the	the	DET
cjfa-48748	137	16	peer	peer	NOUN
cjfa-48748	137	17	firm	firm	NOUN
cjfa-48748	137	18	(	(	PUNCT
cjfa-48748	137	19	bills	bill	NOUN
cjfa-48748	137	20	et	et	NOUN
cjfa-48748	137	21	al	al	PROPN
cjfa-48748	137	22	.	.	PROPN
cjfa-48748	137	23	,	,	PUNCT
cjfa-48748	137	24	2020	2020	NUM
cjfa-48748	137	25	;	;	PUNCT
cjfa-48748	137	26	francis	francis	PROPN
cjfa-48748	137	27	et	et	PROPN
cjfa-48748	137	28	al	al	PROPN
cjfa-48748	137	29	.	.	PROPN
cjfa-48748	137	30	,	,	PUNCT
cjfa-48748	137	31	2014	2014	NUM
cjfa-48748	137	32	)	)	PUNCT
cjfa-48748	137	33	.	.	PUNCT
cjfa-48748	138	1	first	first	ADV
cjfa-48748	138	2	,	,	PUNCT
cjfa-48748	138	3	we	we	PRON
cjfa-48748	138	4	control	control	VERB
cjfa-48748	138	5	for	for	ADP
cjfa-48748	138	6	firm	firm	ADJ
cjfa-48748	138	7	size	size	NOUN
cjfa-48748	138	8	(	(	PUNCT
cjfa-48748	138	9	size_sim	size_sim	NOUN
cjfa-48748	138	10	)	)	PUNCT
cjfa-48748	138	11	,	,	PUNCT
cjfa-48748	138	12	measured	measure	VERB
cjfa-48748	138	13	as	as	ADP
cjfa-48748	138	14	the	the	DET
cjfa-48748	138	15	natural	natural	ADJ
cjfa-48748	138	16	logarithm	logarithm	NOUN
cjfa-48748	138	17	of	of	ADP
cjfa-48748	138	18	total	total	ADJ
cjfa-48748	138	19	assets	asset	NOUN
cjfa-48748	138	20	to	to	PART
cjfa-48748	138	21	proxy	proxy	VERB
cjfa-48748	138	22	for	for	ADP
cjfa-48748	138	23	audit	audit	NOUN
cjfa-48748	138	24	complexity	complexity	NOUN
cjfa-48748	138	25	.	.	PUNCT
cjfa-48748	139	1	second	second	ADJ
cjfa-48748	139	2	,	,	PUNCT
cjfa-48748	139	3	we	we	PRON
cjfa-48748	139	4	include	include	VERB
cjfa-48748	139	5	the	the	DET
cjfa-48748	139	6	ratio	ratio	NOUN
cjfa-48748	139	7	of	of	ADP
cjfa-48748	139	8	net	net	ADJ
cjfa-48748	139	9	income	income	NOUN
cjfa-48748	139	10	over	over	ADP
cjfa-48748	139	11	total	total	ADJ
cjfa-48748	139	12	assets	asset	NOUN
cjfa-48748	139	13	(	(	PUNCT
cjfa-48748	139	14	roa_sim	roa_sim	PROPN
cjfa-48748	139	15	)	)	PUNCT
cjfa-48748	139	16	,	,	PUNCT
cjfa-48748	139	17	and	and	CCONJ
cjfa-48748	139	18	sales	sale	NOUN
cjfa-48748	139	19	growth	growth	NOUN
cjfa-48748	139	20	(	(	PUNCT
cjfa-48748	139	21	growth_sim	growth_sim	PROPN
cjfa-48748	139	22	)	)	PUNCT
cjfa-48748	139	23	,	,	PUNCT
cjfa-48748	139	24	calculated	calculate	VERB
cjfa-48748	139	25	as	as	ADP
cjfa-48748	139	26	the	the	DET
cjfa-48748	139	27	change	change	NOUN
cjfa-48748	139	28	in	in	ADP
cjfa-48748	139	29	sales	sale	NOUN
cjfa-48748	139	30	divided	divide	VERB
cjfa-48748	139	31	by	by	ADP
cjfa-48748	139	32	sales	sale	NOUN
cjfa-48748	139	33	from	from	ADP
cjfa-48748	139	34	the	the	DET
cjfa-48748	139	35	prior	prior	ADJ
cjfa-48748	139	36	year	year	NOUN
cjfa-48748	139	37	to	to	PART
cjfa-48748	139	38	control	control	VERB
cjfa-48748	139	39	for	for	ADP
cjfa-48748	139	40	firm	firm	ADJ
cjfa-48748	139	41	profitability	profitability	NOUN
cjfa-48748	139	42	(	(	PUNCT
cjfa-48748	139	43	e.g	e.g	PROPN
cjfa-48748	139	44	;	;	PUNCT
cjfa-48748	139	45	ben	ben	PROPN
cjfa-48748	139	46	-	-	PUNCT
cjfa-48748	139	47	hassoun	hassoun	PROPN
cjfa-48748	139	48	,	,	PUNCT
cjfa-48748	139	49	2018	2018	NUM
cjfa-48748	139	50	;	;	PUNCT
cjfa-48748	139	51	bills	bill	NOUN
cjfa-48748	139	52	et	et	NOUN
cjfa-48748	139	53	al	al	PROPN
cjfa-48748	139	54	.	.	PROPN
cjfa-48748	139	55	,	,	PUNCT
cjfa-48748	139	56	2020	2020	NUM
cjfa-48748	139	57	)	)	PUNCT
cjfa-48748	139	58	.	.	PUNCT
cjfa-48748	140	1	on	on	ADP
cjfa-48748	140	2	the	the	DET
cjfa-48748	140	3	other	other	ADJ
cjfa-48748	140	4	hand	hand	NOUN
cjfa-48748	140	5	,	,	PUNCT
cjfa-48748	140	6	to	to	PART
cjfa-48748	140	7	control	control	VERB
cjfa-48748	140	8	for	for	ADP
cjfa-48748	140	9	client	client	NOUN
cjfa-48748	140	10	financial	financial	ADJ
cjfa-48748	140	11	risk	risk	NOUN
cjfa-48748	140	12	factors	factor	NOUN
cjfa-48748	140	13	,	,	PUNCT
cjfa-48748	140	14	we	we	PRON
cjfa-48748	140	15	include	include	VERB
cjfa-48748	140	16	leverage	leverage	NOUN
cjfa-48748	140	17	(	(	PUNCT
cjfa-48748	140	18	lev_sim	lev_sim	PROPN
cjfa-48748	140	19	)	)	PUNCT
cjfa-48748	140	20	which	which	PRON
cjfa-48748	140	21	is	be	AUX
cjfa-48748	140	22	coded	code	VERB
cjfa-48748	140	23	as	as	ADP
cjfa-48748	140	24	the	the	DET
cjfa-48748	140	25	ratio	ratio	NOUN
cjfa-48748	140	26	of	of	ADP
cjfa-48748	140	27	total	total	ADJ
cjfa-48748	140	28	current	current	ADJ
cjfa-48748	140	29	and	and	CCONJ
cjfa-48748	140	30	long	long	ADJ
cjfa-48748	140	31	-	-	PUNCT
cjfa-48748	140	32	term	term	NOUN
cjfa-48748	140	33	debt	debt	NOUN
cjfa-48748	140	34	divided	divide	VERB
cjfa-48748	140	35	by	by	ADP
cjfa-48748	140	36	average	average	ADJ
cjfa-48748	140	37	total	total	ADJ
cjfa-48748	140	38	assets	asset	NOUN
cjfa-48748	140	39	and	and	CCONJ
cjfa-48748	140	40	the	the	DET
cjfa-48748	140	41	current	current	ADJ
cjfa-48748	140	42	ratio	ratio	NOUN
cjfa-48748	140	43	(	(	PUNCT
cjfa-48748	140	44	curr_sim	curr_sim	PROPN
cjfa-48748	140	45	)	)	PUNCT
cjfa-48748	140	46	which	which	PRON
cjfa-48748	140	47	is	be	AUX
cjfa-48748	140	48	calculated	calculate	VERB
cjfa-48748	140	49	as	as	ADP
cjfa-48748	140	50	total	total	ADJ
cjfa-48748	140	51	current	current	ADJ
cjfa-48748	140	52	assets	asset	NOUN
cjfa-48748	140	53	divided	divide	VERB
cjfa-48748	140	54	by	by	ADP
cjfa-48748	140	55	total	total	ADJ
cjfa-48748	140	56	current	current	ADJ
cjfa-48748	140	57	liabilities	liability	NOUN
cjfa-48748	140	58	.	.	PUNCT
cjfa-48748	141	1	moreover	moreover	ADV
cjfa-48748	141	2	,	,	PUNCT
cjfa-48748	141	3	in	in	ADP
cjfa-48748	141	4	line	line	NOUN
cjfa-48748	141	5	with	with	ADP
cjfa-48748	141	6	bills	bill	NOUN
cjfa-48748	141	7	et	et	PROPN
cjfa-48748	141	8	al	al	PROPN
cjfa-48748	141	9	.	.	PROPN
cjfa-48748	142	1	(	(	PUNCT
cjfa-48748	142	2	2020	2020	NUM
cjfa-48748	142	3	)	)	PUNCT
cjfa-48748	142	4	and	and	CCONJ
cjfa-48748	142	5	guedhami	guedhami	NOUN
cjfa-48748	142	6	et	et	PROPN
cjfa-48748	142	7	al	al	PROPN
cjfa-48748	142	8	.	.	PUNCT
cjfa-48748	143	1	(	(	PUNCT
cjfa-48748	143	2	2014	2014	NUM
cjfa-48748	143	3	)	)	PUNCT
cjfa-48748	143	4	,	,	PUNCT
cjfa-48748	143	5	we	we	PRON
cjfa-48748	143	6	control	control	VERB
cjfa-48748	143	7	for	for	ADP
cjfa-48748	143	8	firm	firm	ADJ
cjfa-48748	143	9	assets	asset	NOUN
cjfa-48748	143	10	turnover	turnover	NOUN
cjfa-48748	143	11	(	(	PUNCT
cjfa-48748	143	12	turn_sim	turn_sim	NUM
cjfa-48748	143	13	)	)	PUNCT
cjfa-48748	143	14	,	,	PUNCT
cjfa-48748	143	15	calculated	calculate	VERB
cjfa-48748	143	16	as	as	ADP
cjfa-48748	143	17	total	total	ADJ
cjfa-48748	143	18	sales	sale	NOUN
cjfa-48748	143	19	divided	divide	VERB
cjfa-48748	143	20	by	by	ADP
cjfa-48748	143	21	total	total	ADJ
cjfa-48748	143	22	assets	asset	NOUN
cjfa-48748	143	23	at	at	ADP
cjfa-48748	143	24	the	the	DET
cjfa-48748	143	25	beginning	beginning	NOUN
cjfa-48748	143	26	of	of	ADP
cjfa-48748	143	27	the	the	DET
cjfa-48748	143	28	year	year	NOUN
cjfa-48748	143	29	,	,	PUNCT
cjfa-48748	143	30	and	and	CCONJ
cjfa-48748	143	31	capital	capital	NOUN
cjfa-48748	143	32	intensity	intensity	NOUN
cjfa-48748	143	33	(	(	PUNCT
cjfa-48748	143	34	capint_sim	capint_sim	NOUN
cjfa-48748	143	35	)	)	PUNCT
cjfa-48748	143	36	which	which	PRON
cjfa-48748	143	37	is	be	AUX
cjfa-48748	143	38	measured	measure	VERB
cjfa-48748	143	39	as	as	ADP
cjfa-48748	143	40	gross	gross	ADJ
cjfa-48748	143	41	property	property	NOUN
cjfa-48748	143	42	,	,	PUNCT
cjfa-48748	143	43	plant	plant	NOUN
cjfa-48748	143	44	,	,	PUNCT
cjfa-48748	143	45	and	and	CCONJ
cjfa-48748	143	46	equipment	equipment	NOUN
cjfa-48748	143	47	divided	divide	VERB
cjfa-48748	143	48	by	by	ADP
cjfa-48748	143	49	total	total	ADJ
cjfa-48748	143	50	assets	asset	NOUN
cjfa-48748	143	51	.	.	PUNCT
cjfa-48748	144	1	we	we	PRON
cjfa-48748	144	2	also	also	ADV
cjfa-48748	144	3	follow	follow	VERB
cjfa-48748	144	4	previous	previous	ADJ
cjfa-48748	144	5	studies	study	NOUN
cjfa-48748	144	6	that	that	PRON
cjfa-48748	144	7	have	have	AUX
cjfa-48748	144	8	used	use	VERB
cjfa-48748	144	9	pairs	pair	NOUN
cjfa-48748	144	10	of	of	ADP
cjfa-48748	144	11	firms	firm	NOUN
cjfa-48748	144	12	(	(	PUNCT
cjfa-48748	144	13	bills	bill	NOUN
cjfa-48748	144	14	et	et	NOUN
cjfa-48748	144	15	al	al	PROPN
cjfa-48748	144	16	.	.	PROPN
cjfa-48748	144	17	,	,	PUNCT
cjfa-48748	144	18	2020	2020	NUM
cjfa-48748	144	19	)	)	PUNCT
cjfa-48748	144	20	,	,	PUNCT
cjfa-48748	144	21	by	by	ADP
cjfa-48748	144	22	controlling	control	VERB
cjfa-48748	144	23	the	the	DET
cjfa-48748	144	24	difference	difference	NOUN
cjfa-48748	144	25	of	of	ADP
cjfa-48748	144	26	the	the	DET
cjfa-48748	144	27	size	size	NOUN
cjfa-48748	144	28	of	of	ADP
cjfa-48748	144	29	the	the	DET
cjfa-48748	144	30	two	two	NUM
cjfa-48748	144	31	firms	firm	NOUN
cjfa-48748	144	32	composing	compose	VERB
cjfa-48748	144	33	the	the	DET
cjfa-48748	144	34	pair	pair	NOUN
cjfa-48748	144	35	(	(	PUNCT
cjfa-48748	144	36	diff_size	diff_size	NOUN
cjfa-48748	144	37	)	)	PUNCT
cjfa-48748	144	38	,	,	PUNCT
cjfa-48748	144	39	calculated	calculate	VERB
cjfa-48748	144	40	as	as	ADP
cjfa-48748	144	41	the	the	DET
cjfa-48748	144	42	difference	difference	NOUN
cjfa-48748	144	43	between	between	ADP
cjfa-48748	144	44	size	size	NOUN
cjfa-48748	144	45	for	for	ADP
cjfa-48748	144	46	focal	focal	ADJ
cjfa-48748	144	47	firm	firm	NOUN
cjfa-48748	144	48	i	i	PRON
cjfa-48748	144	49	and	and	CCONJ
cjfa-48748	144	50	peer	peer	NOUN
cjfa-48748	144	51	firm	firm	NOUN
cjfa-48748	144	52	j	j	PROPN
cjfa-48748	144	53	in	in	ADP
cjfa-48748	144	54	year	year	NOUN
cjfa-48748	144	55	t.	t.	PROPN
cjfa-48748	144	56	amira	amira	PROPN
cjfa-48748	144	57	ben	ben	PROPN
cjfa-48748	144	58	hassoun1818	hassoun1818	PROPN
cjfa-48748	144	59	finally	finally	ADV
cjfa-48748	144	60	,	,	PUNCT
cjfa-48748	144	61	in	in	ADP
cjfa-48748	144	62	addition	addition	NOUN
cjfa-48748	144	63	to	to	ADP
cjfa-48748	144	64	client	client	NOUN
cjfa-48748	144	65	firm	firm	ADJ
cjfa-48748	144	66	characteristics	characteristic	NOUN
cjfa-48748	144	67	,	,	PUNCT
cjfa-48748	144	68	we	we	PRON
cjfa-48748	144	69	consider	consider	VERB
cjfa-48748	144	70	auditor	auditor	NOUN
cjfa-48748	144	71	characteristics	characteristic	NOUN
cjfa-48748	144	72	by	by	ADP
cjfa-48748	144	73	including	include	VERB
cjfa-48748	144	74	the	the	DET
cjfa-48748	144	75	natural	natural	ADJ
cjfa-48748	144	76	logarithm	logarithm	NOUN
cjfa-48748	144	77	of	of	ADP
cjfa-48748	144	78	the	the	DET
cjfa-48748	144	79	number	number	NOUN
cjfa-48748	144	80	of	of	ADP
cjfa-48748	144	81	companies	company	NOUN
cjfa-48748	144	82	that	that	PRON
cjfa-48748	144	83	are	be	AUX
cjfa-48748	144	84	in	in	ADP
cjfa-48748	144	85	the	the	DET
cjfa-48748	144	86	focal	focal	ADJ
cjfa-48748	144	87	firm	firm	NOUN
cjfa-48748	144	88	’s	’s	PART
cjfa-48748	144	89	ips	ip	NOUN
cjfa-48748	144	90	(	(	PUNCT
cjfa-48748	144	91	num_ips	num_ip	NOUN
cjfa-48748	144	92	)	)	PUNCT
cjfa-48748	144	93	.	.	PUNCT
cjfa-48748	145	1	in	in	ADP
cjfa-48748	145	2	our	our	PRON
cjfa-48748	145	3	analyses	analysis	NOUN
cjfa-48748	145	4	,	,	PUNCT
cjfa-48748	145	5	we	we	PRON
cjfa-48748	145	6	include	include	VERB
cjfa-48748	145	7	year	year	NOUN
cjfa-48748	145	8	-	-	PUNCT
cjfa-48748	145	9	fixed	fix	VERB
cjfa-48748	145	10	effects	effect	NOUN
cjfa-48748	145	11	and	and	CCONJ
cjfa-48748	145	12	we	we	PRON
cjfa-48748	145	13	adjust	adjust	VERB
cjfa-48748	145	14	standard	standard	ADJ
cjfa-48748	145	15	errors	error	NOUN
cjfa-48748	145	16	for	for	ADP
cjfa-48748	145	17	heteroskedasticity	heteroskedasticity	NOUN
cjfa-48748	145	18	and	and	CCONJ
cjfa-48748	145	19	clustering	cluster	VERB
cjfa-48748	145	20	by	by	ADP
cjfa-48748	145	21	both	both	CCONJ
cjfa-48748	145	22	firm	firm	ADJ
cjfa-48748	145	23	and	and	CCONJ
cjfa-48748	145	24	year	year	NOUN
cjfa-48748	145	25	.	.	PUNCT
cjfa-48748	146	1	the	the	DET
cjfa-48748	146	2	outcome	outcome	NOUN
cjfa-48748	146	3	of	of	ADP
cjfa-48748	146	4	the	the	DET
cjfa-48748	146	5	research	research	NOUN
cjfa-48748	146	6	process	process	NOUN
cjfa-48748	146	7	and	and	CCONJ
cjfa-48748	146	8	conclusionsthe	conclusionsthe	PRON
cjfa-48748	146	9	outcome	outcome	NOUN
cjfa-48748	146	10	of	of	ADP
cjfa-48748	146	11	the	the	DET
cjfa-48748	146	12	research	research	NOUN
cjfa-48748	146	13	process	process	NOUN
cjfa-48748	146	14	and	and	CCONJ
cjfa-48748	146	15	conclusions	conclusion	NOUN
cjfa-48748	146	16	empirical	empirical	ADJ
cjfa-48748	146	17	results	result	NOUN
cjfa-48748	146	18	and	and	CCONJ
cjfa-48748	146	19	commentsempirical	commentsempirical	ADJ
cjfa-48748	146	20	results	result	NOUN
cjfa-48748	146	21	and	and	CCONJ
cjfa-48748	146	22	comments	comment	NOUN
cjfa-48748	146	23	descriptive	descriptive	ADJ
cjfa-48748	146	24	statisticsdescriptive	statisticsdescriptive	ADJ
cjfa-48748	146	25	statistics	statistic	NOUN
cjfa-48748	146	26	we	we	PRON
cjfa-48748	146	27	perform	perform	VERB
cjfa-48748	146	28	univariate	univariate	ADJ
cjfa-48748	146	29	tests	test	NOUN
cjfa-48748	146	30	to	to	PART
cjfa-48748	146	31	investigate	investigate	VERB
cjfa-48748	146	32	the	the	DET
cjfa-48748	146	33	importance	importance	NOUN
cjfa-48748	146	34	of	of	ADP
cjfa-48748	146	35	peer	peer	NOUN
cjfa-48748	146	36	firm	firm	NOUN
cjfa-48748	146	37	’s	’s	PART
cjfa-48748	146	38	product	product	NOUN
cjfa-48748	146	39	similarity	similarity	NOUN
cjfa-48748	146	40	on	on	ADP
cjfa-48748	146	41	sharing	share	VERB
cjfa-48748	146	42	same	same	ADJ
cjfa-48748	146	43	auditor	auditor	NOUN
cjfa-48748	146	44	.	.	PUNCT
cjfa-48748	147	1	descriptive	descriptive	ADJ
cjfa-48748	147	2	statistics	statistic	NOUN
cjfa-48748	147	3	for	for	ADP
cjfa-48748	147	4	the	the	DET
cjfa-48748	147	5	whole	whole	ADJ
cjfa-48748	147	6	sample	sample	NOUN
cjfa-48748	147	7	and	and	CCONJ
cjfa-48748	147	8	various	various	ADJ
cjfa-48748	147	9	different	different	ADJ
cjfa-48748	147	10	subsamples	subsample	NOUN
cjfa-48748	147	11	are	be	AUX
cjfa-48748	147	12	reported	report	VERB
cjfa-48748	147	13	in	in	ADP
cjfa-48748	147	14	table	table	NOUN
cjfa-48748	147	15	1	1	NUM
cjfa-48748	147	16	.	.	PUNCT
cjfa-48748	148	1	column	column	NOUN
cjfa-48748	148	2	(	(	PUNCT
cjfa-48748	148	3	1	1	X
cjfa-48748	148	4	)	)	PUNCT
cjfa-48748	148	5	provides	provide	VERB
cjfa-48748	148	6	the	the	DET
cjfa-48748	148	7	descriptive	descriptive	ADJ
cjfa-48748	148	8	statistics	statistic	NOUN
cjfa-48748	148	9	of	of	ADP
cjfa-48748	148	10	pairwise	pairwise	NOUN
cjfa-48748	148	11	similarity	similarity	NOUN
cjfa-48748	148	12	sample	sample	NOUN
cjfa-48748	148	13	.	.	PUNCT
cjfa-48748	149	1	among	among	ADP
cjfa-48748	149	2	all	all	DET
cjfa-48748	149	3	pairwise	pairwise	NOUN
cjfa-48748	149	4	observations	observation	NOUN
cjfa-48748	149	5	,	,	PUNCT
cjfa-48748	149	6	we	we	PRON
cjfa-48748	149	7	find	find	VERB
cjfa-48748	149	8	that	that	SCONJ
cjfa-48748	149	9	13.1	13.1	NUM
cjfa-48748	149	10	%	%	NOUN
cjfa-48748	149	11	of	of	ADP
cjfa-48748	149	12	the	the	DET
cjfa-48748	149	13	mean	mean	NOUN
cjfa-48748	149	14	of	of	ADP
cjfa-48748	149	15	same	same	ADJ
cjfa-48748	149	16	auditor	auditor	NOUN
cjfa-48748	149	17	is	be	AUX
cjfa-48748	149	18	0.131	0.131	NUM
cjfa-48748	149	19	,	,	PUNCT
cjfa-48748	149	20	indicating	indicate	VERB
cjfa-48748	149	21	that	that	SCONJ
cjfa-48748	149	22	13.1	13.1	NUM
cjfa-48748	149	23	%	%	NOUN
cjfa-48748	149	24	of	of	ADP
cjfa-48748	149	25	pairs	pair	NOUN
cjfa-48748	149	26	share	share	VERB
cjfa-48748	149	27	the	the	DET
cjfa-48748	149	28	same	same	ADJ
cjfa-48748	149	29	auditor	auditor	NOUN
cjfa-48748	149	30	.	.	PUNCT
cjfa-48748	150	1	the	the	DET
cjfa-48748	150	2	mean	mean	ADJ
cjfa-48748	150	3	value	value	NOUN
cjfa-48748	150	4	of	of	ADP
cjfa-48748	150	5	same	same	ADJ
cjfa-48748	150	6	product	product	NOUN
cjfa-48748	150	7	market	market	NOUN
cjfa-48748	150	8	is	be	AUX
cjfa-48748	150	9	0.184	0.184	NUM
cjfa-48748	150	10	,	,	PUNCT
cjfa-48748	150	11	which	which	PRON
cjfa-48748	150	12	means	mean	VERB
cjfa-48748	150	13	that	that	SCONJ
cjfa-48748	150	14	18.4	18.4	NUM
cjfa-48748	150	15	%	%	NOUN
cjfa-48748	150	16	of	of	ADP
cjfa-48748	150	17	pairs	pair	NOUN
cjfa-48748	150	18	operate	operate	VERB
cjfa-48748	150	19	in	in	ADP
cjfa-48748	150	20	the	the	DET
cjfa-48748	150	21	same	same	ADJ
cjfa-48748	150	22	product	product	NOUN
cjfa-48748	150	23	market	market	NOUN
cjfa-48748	150	24	.	.	PUNCT
cjfa-48748	151	1	columns	column	NOUN
cjfa-48748	151	2	(	(	PUNCT
cjfa-48748	151	3	2	2	NUM
cjfa-48748	151	4	)	)	PUNCT
cjfa-48748	151	5	and	and	CCONJ
cjfa-48748	151	6	(	(	PUNCT
cjfa-48748	151	7	3	3	X
cjfa-48748	151	8	)	)	PUNCT
cjfa-48748	151	9	split	split	VERB
cjfa-48748	151	10	the	the	DET
cjfa-48748	151	11	pairwise	pairwise	NOUN
cjfa-48748	151	12	samples	sample	NOUN
cjfa-48748	151	13	according	accord	VERB
cjfa-48748	151	14	to	to	ADP
cjfa-48748	151	15	whether	whether	SCONJ
cjfa-48748	151	16	they	they	PRON
cjfa-48748	151	17	are	be	AUX
cjfa-48748	151	18	audited	audit	VERB
cjfa-48748	151	19	by	by	ADP
cjfa-48748	151	20	a	a	DET
cjfa-48748	151	21	big	big	ADJ
cjfa-48748	151	22	4	4	NUM
cjfa-48748	151	23	auditor	auditor	NOUN
cjfa-48748	151	24	.	.	PUNCT
cjfa-48748	152	1	as	as	SCONJ
cjfa-48748	152	2	we	we	PRON
cjfa-48748	152	3	note	note	VERB
cjfa-48748	152	4	,	,	PUNCT
cjfa-48748	152	5	among	among	ADP
cjfa-48748	152	6	big	big	ADJ
cjfa-48748	152	7	4	4	NUM
cjfa-48748	152	8	auditor	auditor	NOUN
cjfa-48748	152	9	,	,	PUNCT
cjfa-48748	152	10	on	on	ADP
cjfa-48748	152	11	average	average	ADJ
cjfa-48748	152	12	,	,	PUNCT
cjfa-48748	152	13	35.3	35.3	NUM
cjfa-48748	152	14	%	%	NOUN
cjfa-48748	152	15	of	of	ADP
cjfa-48748	152	16	the	the	DET
cjfa-48748	152	17	sample	sample	NOUN
cjfa-48748	152	18	is	be	AUX
cjfa-48748	152	19	audited	audit	VERB
cjfa-48748	152	20	by	by	ADP
cjfa-48748	152	21	the	the	DET
cjfa-48748	152	22	same	same	ADJ
cjfa-48748	152	23	auditors	auditor	NOUN
cjfa-48748	152	24	.	.	PUNCT
cjfa-48748	153	1	for	for	ADP
cjfa-48748	153	2	non	non	ADJ
cjfa-48748	153	3	-	-	ADJ
cjfa-48748	153	4	big	big	ADJ
cjfa-48748	153	5	4	4	NUM
cjfa-48748	153	6	auditors	auditor	NOUN
cjfa-48748	153	7	,	,	PUNCT
cjfa-48748	153	8	on	on	ADP
cjfa-48748	153	9	average	average	ADJ
cjfa-48748	153	10	,	,	PUNCT
cjfa-48748	153	11	only	only	ADV
cjfa-48748	153	12	6.1	6.1	NUM
cjfa-48748	153	13	%	%	NOUN
cjfa-48748	153	14	of	of	ADP
cjfa-48748	153	15	the	the	DET
cjfa-48748	153	16	sample	sample	NOUN
cjfa-48748	153	17	is	be	AUX
cjfa-48748	153	18	audited	audit	VERB
cjfa-48748	153	19	by	by	ADP
cjfa-48748	153	20	the	the	DET
cjfa-48748	153	21	same	same	ADJ
cjfa-48748	153	22	auditor	auditor	NOUN
cjfa-48748	153	23	.	.	PUNCT
cjfa-48748	154	1	furthermore	furthermore	ADV
cjfa-48748	154	2	,	,	PUNCT
cjfa-48748	154	3	for	for	ADP
cjfa-48748	154	4	the	the	DET
cjfa-48748	154	5	sub	sub	NOUN
cjfa-48748	154	6	-	-	NOUN
cjfa-48748	154	7	sample	sample	NOUN
cjfa-48748	154	8	of	of	ADP
cjfa-48748	154	9	firms	firm	NOUN
cjfa-48748	154	10	with	with	ADP
cjfa-48748	154	11	a	a	DET
cjfa-48748	154	12	big	big	ADJ
cjfa-48748	154	13	4	4	NUM
cjfa-48748	154	14	auditor	auditor	NOUN
cjfa-48748	154	15	,	,	PUNCT
cjfa-48748	154	16	on	on	ADP
cjfa-48748	154	17	average	average	ADJ
cjfa-48748	154	18	24	24	NUM
cjfa-48748	154	19	%	%	NOUN
cjfa-48748	154	20	of	of	ADP
cjfa-48748	154	21	the	the	DET
cjfa-48748	154	22	sample	sample	NOUN
cjfa-48748	154	23	operate	operate	VERB
cjfa-48748	154	24	in	in	ADP
cjfa-48748	154	25	the	the	DET
cjfa-48748	154	26	same	same	ADJ
cjfa-48748	154	27	product	product	NOUN
cjfa-48748	154	28	market	market	NOUN
cjfa-48748	154	29	.	.	PUNCT
cjfa-48748	155	1	tables	table	NOUN
cjfa-48748	155	2	1	1	NUM
cjfa-48748	155	3	.	.	PUNCT
cjfa-48748	155	4	descriptive	descriptive	ADJ
cjfa-48748	155	5	statistics	statistic	NOUN
cjfa-48748	156	1	the	the	DET
cjfa-48748	156	2	whole	whole	ADJ
cjfa-48748	156	3	sample	sample	NOUN
cjfa-48748	156	4	(	(	PUNCT
cjfa-48748	156	5	n=1297	n=1297	PROPN
cjfa-48748	156	6	)	)	PUNCT
cjfa-48748	156	7	big	big	ADJ
cjfa-48748	156	8	4	4	NUM
cjfa-48748	156	9	sample	sample	NOUN
cjfa-48748	156	10	(	(	PUNCT
cjfa-48748	156	11	n=314	n=314	NOUN
cjfa-48748	156	12	)	)	PUNCT
cjfa-48748	156	13	non	non	ADJ
cjfa-48748	156	14	-	-	ADJ
cjfa-48748	156	15	big4	big4	ADJ
cjfa-48748	156	16	sample	sample	NOUN
cjfa-48748	156	17	(	(	PUNCT
cjfa-48748	156	18	n=982	n=982	PROPN
cjfa-48748	156	19	)	)	PUNCT
cjfa-48748	156	20	mean	mean	VERB
cjfa-48748	156	21	std	std	X
cjfa-48748	156	22	.dev	.dev	NOUN
cjfa-48748	156	23	.	.	PUNCT
cjfa-48748	157	1	mean	mean	VERB
cjfa-48748	157	2	std	std	PROPN
cjfa-48748	157	3	.dev	.dev	NOUN
cjfa-48748	157	4	.	.	PUNCT
cjfa-48748	158	1	mean	mean	VERB
cjfa-48748	158	2	std	std	PROPN
cjfa-48748	158	3	.dev	.dev	NOUN
cjfa-48748	158	4	.	.	PUNCT
cjfa-48748	159	1	same	same	ADJ
cjfa-48748	159	2	auditor	auditor	NOUN
cjfa-48748	159	3	0.131	0.131	NUM
cjfa-48748	159	4	0.338	0.338	NUM
cjfa-48748	159	5	0.353	0.353	NUM
cjfa-48748	159	6	0.478	0.478	NUM
cjfa-48748	159	7	0.061	0.061	NUM
cjfa-48748	159	8	0.239	0.239	NUM
cjfa-48748	159	9	product	product	NOUN
cjfa-48748	159	10	similarity	similarity	NOUN
cjfa-48748	159	11	0.184	0.184	NUM
cjfa-48748	159	12	0.124	0.124	NUM
cjfa-48748	159	13	0.240	0.240	NUM
cjfa-48748	159	14	0.139	0.139	NUM
cjfa-48748	159	15	0.166	0.166	NUM
cjfa-48748	159	16	0.114	0.114	NUM
cjfa-48748	159	17	num	num	PROPN
cjfa-48748	159	18	-	-	PUNCT
cjfa-48748	159	19	ips	ips	NOUN
cjfa-48748	159	20	2.35	2.35	NUM
cjfa-48748	159	21	0.400	0.400	NUM
cjfa-48748	159	22	0.153	0.153	NUM
cjfa-48748	159	23	1.237	1.237	NUM
cjfa-48748	159	24	2.322	2.322	NUM
cjfa-48748	159	25	0.407	0.407	NUM
cjfa-48748	159	26	auditor	auditor	NOUN
cjfa-48748	159	27	choice	choice	NOUN
cjfa-48748	159	28	and	and	CCONJ
cjfa-48748	159	29	peer	peer	NOUN
cjfa-48748	159	30	firms	firm	NOUN
cjfa-48748	159	31	similarity	similarity	NOUN
cjfa-48748	159	32	:	:	PUNCT
cjfa-48748	159	33	the	the	DET
cjfa-48748	159	34	case	case	NOUN
cjfa-48748	159	35	of	of	ADP
cjfa-48748	159	36	tunisian	tunisian	ADJ
cjfa-48748	159	37	firms	firm	NOUN
cjfa-48748	159	38	1919	1919	NUM
cjfa-48748	159	39	the	the	DET
cjfa-48748	159	40	whole	whole	ADJ
cjfa-48748	159	41	sample	sample	NOUN
cjfa-48748	159	42	(	(	PUNCT
cjfa-48748	159	43	n=1297	n=1297	PROPN
cjfa-48748	159	44	)	)	PUNCT
cjfa-48748	159	45	big	big	ADJ
cjfa-48748	159	46	4	4	NUM
cjfa-48748	159	47	sample	sample	NOUN
cjfa-48748	159	48	(	(	PUNCT
cjfa-48748	159	49	n=314	n=314	NOUN
cjfa-48748	159	50	)	)	PUNCT
cjfa-48748	159	51	non	non	ADJ
cjfa-48748	159	52	-	-	ADJ
cjfa-48748	159	53	big4	big4	ADJ
cjfa-48748	159	54	sample	sample	NOUN
cjfa-48748	159	55	(	(	PUNCT
cjfa-48748	159	56	n=982	n=982	PROPN
cjfa-48748	159	57	)	)	PUNCT
cjfa-48748	159	58	mean	mean	VERB
cjfa-48748	159	59	std	std	X
cjfa-48748	159	60	.dev	.dev	NOUN
cjfa-48748	159	61	.	.	PUNCT
cjfa-48748	160	1	mean	mean	VERB
cjfa-48748	160	2	std	std	PROPN
cjfa-48748	160	3	.dev	.dev	NOUN
cjfa-48748	160	4	.	.	PUNCT
cjfa-48748	161	1	mean	mean	VERB
cjfa-48748	161	2	std	std	PROPN
cjfa-48748	161	3	.dev	.dev	PROPN
cjfa-48748	161	4	.	.	PUNCT
cjfa-48748	162	1	size_sim	size_sim	PROPN
cjfa-48748	162	2	18.35	18.35	NUM
cjfa-48748	162	3	0.750	0.750	NUM
cjfa-48748	162	4	18.849	18.849	NUM
cjfa-48748	162	5	0.388	0.388	NUM
cjfa-48748	162	6	18.196	18.196	NUM
cjfa-48748	162	7	0.734	0.734	NUM
cjfa-48748	162	8	lev_sim	lev_sim	NOUN
cjfa-48748	162	9	1.425	1.425	NUM
cjfa-48748	162	10	0.911	0.911	NUM
cjfa-48748	162	11	0.634	0.634	NUM
cjfa-48748	162	12	0.999	0.999	NUM
cjfa-48748	162	13	1.359	1.359	NUM
cjfa-48748	162	14	0.871	0.871	NUM
cjfa-48748	162	15	growth_sim	growth_sim	PROPN
cjfa-48748	162	16	0.071	0.071	NUM
cjfa-48748	162	17	0.152	0.152	NUM
cjfa-48748	162	18	-0.013	-0.013	PUNCT
cjfa-48748	162	19	0.072	0.072	NUM
cjfa-48748	162	20	0.071	0.071	NUM
cjfa-48748	162	21	0.150	0.150	NUM
cjfa-48748	162	22	roa_sim	roa_sim	PROPN
cjfa-48748	162	23	0.041	0.041	NUM
cjfa-48748	162	24	0.116	0.116	NUM
cjfa-48748	162	25	0.028	0.028	NUM
cjfa-48748	162	26	0.127	0.127	NUM
cjfa-48748	162	27	0.459	0.459	NUM
cjfa-48748	162	28	0.112	0.112	NUM
cjfa-48748	162	29	turn_sim	turn_sim	NUM
cjfa-48748	162	30	0.905	0.905	NUM
cjfa-48748	162	31	0.387	0.387	NUM
cjfa-48748	162	32	1.048	1.048	NUM
cjfa-48748	162	33	0.0.407	0.0.407	NOUN
cjfa-48748	163	1	0.859	0.859	NUM
cjfa-48748	163	2	0.368	0.368	NUM
cjfa-48748	163	3	curr_sim	curr_sim	PROPN
cjfa-48748	163	4	1.965	1.965	NUM
cjfa-48748	163	5	1.673	1.673	NUM
cjfa-48748	163	6	1.313	1.313	NUM
cjfa-48748	163	7	0.601	0.601	NUM
cjfa-48748	163	8	2.174	2.174	NUM
cjfa-48748	163	9	1.844	1.844	NUM
cjfa-48748	163	10	capint_sim	capint_sim	NOUN
cjfa-48748	163	11	0.574	0.574	NUM
cjfa-48748	163	12	0.339	0.339	NUM
cjfa-48748	163	13	0.324	0.324	NUM
cjfa-48748	163	14	0.497	0.497	NUM
cjfa-48748	163	15	0.581	0.581	NUM
cjfa-48748	163	16	0.322	0.322	NUM
cjfa-48748	163	17	diff_size	diff_size	NOUN
cjfa-48748	163	18	0.175	0.175	NUM
cjfa-48748	163	19	1.499	1.499	NUM
cjfa-48748	163	20	-0.729	-0.729	NUM
cjfa-48748	163	21	0.133	0.133	NUM
cjfa-48748	163	22	1.182	1.182	NUM
cjfa-48748	163	23	1.575	1.575	NUM
cjfa-48748	163	24	all	all	DET
cjfa-48748	163	25	variables	variable	NOUN
cjfa-48748	163	26	(	(	PUNCT
cjfa-48748	163	27	except	except	SCONJ
cjfa-48748	163	28	the	the	DET
cjfa-48748	163	29	dummy	dummy	ADJ
cjfa-48748	163	30	variables	variable	NOUN
cjfa-48748	163	31	)	)	PUNCT
cjfa-48748	163	32	are	be	AUX
cjfa-48748	163	33	winsorized	winsorize	VERB
cjfa-48748	163	34	at	at	ADP
cjfa-48748	163	35	the	the	DET
cjfa-48748	163	36	1st	1st	ADJ
cjfa-48748	163	37	and	and	CCONJ
cjfa-48748	163	38	99th	99th	ADJ
cjfa-48748	163	39	percentiles	percentile	NOUN
cjfa-48748	163	40	each	each	DET
cjfa-48748	163	41	year	year	NOUN
cjfa-48748	163	42	s	s	PART
cjfa-48748	163	43	o	o	NOUN
cjfa-48748	163	44	u	u	NOUN
cjfa-48748	163	45	r	r	NOUN
cjfa-48748	163	46	c	c	NOUN
cjfa-48748	163	47	e	e	NOUN
cjfa-48748	163	48	:	:	PUNCT
cjfa-48748	163	49	own	own	ADJ
cjfa-48748	163	50	elaboration	elaboration	NOUN
cjfa-48748	163	51	.	.	PUNCT
cjfa-48748	164	1	regarding	regard	VERB
cjfa-48748	164	2	potential	potential	ADJ
cjfa-48748	164	3	problems	problem	NOUN
cjfa-48748	164	4	related	relate	VERB
cjfa-48748	164	5	to	to	ADP
cjfa-48748	164	6	multicollinearity	multicollinearity	NOUN
cjfa-48748	164	7	,	,	PUNCT
cjfa-48748	164	8	we	we	PRON
cjfa-48748	164	9	have	have	AUX
cjfa-48748	164	10	calculated	calculate	VERB
cjfa-48748	164	11	the	the	DET
cjfa-48748	164	12	pearson	pearson	NOUN
cjfa-48748	164	13	correlation	correlation	NOUN
cjfa-48748	164	14	coefficient	coefficient	NOUN
cjfa-48748	164	15	for	for	ADP
cjfa-48748	164	16	the	the	DET
cjfa-48748	164	17	final	final	ADJ
cjfa-48748	164	18	pairwise	pairwise	NOUN
cjfa-48748	164	19	sample	sample	NOUN
cjfa-48748	164	20	in	in	ADP
cjfa-48748	164	21	table	table	NOUN
cjfa-48748	164	22	2	2	NUM
cjfa-48748	164	23	.	.	PUNCT
cjfa-48748	165	1	we	we	PRON
cjfa-48748	165	2	observe	observe	VERB
cjfa-48748	165	3	that	that	SCONJ
cjfa-48748	165	4	there	there	PRON
cjfa-48748	165	5	is	be	VERB
cjfa-48748	165	6	a	a	DET
cjfa-48748	165	7	significantly	significantly	ADV
cjfa-48748	165	8	positive	positive	ADJ
cjfa-48748	165	9	correlation	correlation	NOUN
cjfa-48748	165	10	between	between	ADP
cjfa-48748	165	11	product	product	NOUN
cjfa-48748	165	12	similarity	similarity	NOUN
cjfa-48748	165	13	and	and	CCONJ
cjfa-48748	165	14	same	same	ADJ
cjfa-48748	165	15	auditor	auditor	NOUN
cjfa-48748	165	16	,	,	PUNCT
cjfa-48748	165	17	which	which	PRON
cjfa-48748	165	18	supports	support	VERB
cjfa-48748	165	19	the	the	DET
cjfa-48748	165	20	view	view	NOUN
cjfa-48748	165	21	that	that	SCONJ
cjfa-48748	165	22	firms	firm	NOUN
cjfa-48748	165	23	with	with	ADP
cjfa-48748	165	24	more	more	ADV
cjfa-48748	165	25	similar	similar	ADJ
cjfa-48748	165	26	products	product	NOUN
cjfa-48748	165	27	are	be	AUX
cjfa-48748	165	28	more	more	ADV
cjfa-48748	165	29	likely	likely	ADJ
cjfa-48748	165	30	to	to	PART
cjfa-48748	165	31	appoint	appoint	VERB
cjfa-48748	165	32	the	the	DET
cjfa-48748	165	33	same	same	ADJ
cjfa-48748	165	34	auditor	auditor	NOUN
cjfa-48748	165	35	.	.	PUNCT
cjfa-48748	166	1	table	table	NOUN
cjfa-48748	166	2	2	2	NUM
cjfa-48748	166	3	.	.	PUNCT
cjfa-48748	166	4	variable	variable	ADJ
cjfa-48748	166	5	correlation	correlation	NOUN
cjfa-48748	166	6	1	1	NUM
cjfa-48748	166	7	2	2	NUM
cjfa-48748	166	8	3	3	NUM
cjfa-48748	166	9	4	4	NUM
cjfa-48748	166	10	5	5	NUM
cjfa-48748	166	11	6	6	NUM
cjfa-48748	166	12	7	7	NUM
cjfa-48748	166	13	8	8	NUM
cjfa-48748	166	14	9	9	NUM
cjfa-48748	166	15	10	10	NUM
cjfa-48748	166	16	product	product	NOUN
cjfa-48748	166	17	similarity	similarity	NOUN
cjfa-48748	166	18	0.18	0.18	NUM
cjfa-48748	166	19	*	*	PUNCT
cjfa-48748	166	20	num	num	PROPN
cjfa-48748	166	21	-	-	PUNCT
cjfa-48748	166	22	ips	ips	NOUN
cjfa-48748	166	23	0.02	0.02	NUM
cjfa-48748	166	24	-0.00	-0.00	NUM
cjfa-48748	166	25	size_sim	size_sim	PROPN
cjfa-48748	166	26	0.26	0.26	NUM
cjfa-48748	166	27	*	*	NUM
cjfa-48748	166	28	0.08	0.08	NUM
cjfa-48748	166	29	*	*	SYM
cjfa-48748	166	30	-0.07	-0.07	NUM
cjfa-48748	166	31	*	*	NOUN
cjfa-48748	166	32	lev_sim	lev_sim	NOUN
cjfa-48748	166	33	-0.08	-0.08	NOUN
cjfa-48748	166	34	*	*	NOUN
cjfa-48748	166	35	0.03	0.03	NUM
cjfa-48748	166	36	0.21	0.21	NUM
cjfa-48748	166	37	*	*	PUNCT
cjfa-48748	166	38	-0.11	-0.11	PROPN
cjfa-48748	166	39	*	*	PUNCT
cjfa-48748	166	40	growth_sim	growth_sim	PROPN
cjfa-48748	166	41	0.01	0.01	NUM
cjfa-48748	166	42	-0.06	-0.06	NUM
cjfa-48748	166	43	0.04	0.04	NUM
cjfa-48748	166	44	0.12	0.12	NUM
cjfa-48748	166	45	*	*	PUNCT
cjfa-48748	166	46	-0.10	-0.10	NUM
cjfa-48748	166	47	roa_sim	roa_sim	PROPN
cjfa-48748	166	48	0.08	0.08	NUM
cjfa-48748	166	49	*	*	NOUN
cjfa-48748	166	50	-0.02	-0.02	NUM
cjfa-48748	166	51	-0.00	-0.00	NUM
cjfa-48748	166	52	0.15	0.15	NUM
cjfa-48748	166	53	*	*	PUNCT
cjfa-48748	166	54	-0.44	-0.44	NUM
cjfa-48748	166	55	0.24	0.24	NUM
cjfa-48748	166	56	*	*	PUNCT
cjfa-48748	166	57	turn_sim	turn_sim	NUM
cjfa-48748	166	58	0.13	0.13	NUM
cjfa-48748	166	59	*	*	NOUN
cjfa-48748	166	60	0.02	0.02	NUM
cjfa-48748	166	61	0.39	0.39	NUM
cjfa-48748	166	62	*	*	PUNCT
cjfa-48748	166	63	0.12	0.12	NUM
cjfa-48748	166	64	*	*	PUNCT
cjfa-48748	166	65	0.05	0.05	NUM
cjfa-48748	166	66	0.01	0.01	NUM
cjfa-48748	166	67	0.10	0.10	NUM
cjfa-48748	166	68	*	*	PUNCT
cjfa-48748	166	69	tables	table	NOUN
cjfa-48748	166	70	1	1	NUM
cjfa-48748	166	71	.	.	PUNCT
cjfa-48748	166	72	descriptive	descriptive	ADJ
cjfa-48748	166	73	…	…	PUNCT
cjfa-48748	166	74	amira	amira	PROPN
cjfa-48748	166	75	ben	ben	PROPN
cjfa-48748	166	76	hassoun2020	hassoun2020	PROPN
cjfa-48748	166	77	1	1	NUM
cjfa-48748	166	78	2	2	NUM
cjfa-48748	166	79	3	3	NUM
cjfa-48748	166	80	4	4	NUM
cjfa-48748	166	81	5	5	NUM
cjfa-48748	166	82	6	6	NUM
cjfa-48748	166	83	7	7	NUM
cjfa-48748	166	84	8	8	NUM
cjfa-48748	166	85	9	9	NUM
cjfa-48748	166	86	10	10	NUM
cjfa-48748	166	87	curr_sim	curr_sim	PROPN
cjfa-48748	166	88	-0.05	-0.05	NUM
cjfa-48748	166	89	-0.10	-0.10	PROPN
cjfa-48748	166	90	*	*	X
cjfa-48748	166	91	-0.20	-0.20	NUM
cjfa-48748	166	92	-0.20	-0.20	NOUN
cjfa-48748	166	93	*	*	PUNCT
cjfa-48748	166	94	-0.35	-0.35	PROPN
cjfa-48748	166	95	*	*	NUM
cjfa-48748	166	96	0.00	0.00	NUM
cjfa-48748	166	97	0.24	0.24	NUM
cjfa-48748	166	98	*	*	PUNCT
cjfa-48748	166	99	-0.27	-0.27	PROPN
cjfa-48748	166	100	*	*	PROPN
cjfa-48748	166	101	capint_sim	capint_sim	NOUN
cjfa-48748	166	102	-0.07	-0.07	X
cjfa-48748	166	103	*	*	NOUN
cjfa-48748	166	104	-0.02	-0.02	NUM
cjfa-48748	166	105	*	*	PROPN
cjfa-48748	166	106	0.04	0.04	NUM
cjfa-48748	166	107	0.11	0.11	NUM
cjfa-48748	166	108	*	*	NUM
cjfa-48748	166	109	0.42	0.42	NUM
cjfa-48748	166	110	0.02	0.02	NUM
cjfa-48748	166	111	-0.06	-0.06	NUM
cjfa-48748	166	112	-0.12	-0.12	NUM
cjfa-48748	166	113	*	*	PROPN
cjfa-48748	166	114	-0.18	-0.18	PROPN
cjfa-48748	166	115	*	*	X
cjfa-48748	166	116	diff	diff	PROPN
cjfa-48748	166	117	size	size	NOUN
cjfa-48748	166	118	-0.02	-0.02	NUM
cjfa-48748	166	119	-0.02	-0.02	NUM
cjfa-48748	166	120	0.04	0.04	NUM
cjfa-48748	166	121	0.06	0.06	NUM
cjfa-48748	166	122	-0.00	-0.00	NUM
cjfa-48748	166	123	0.00	0.00	NUM
cjfa-48748	166	124	-0.02	-0.02	NUM
cjfa-48748	166	125	0.09	0.09	NUM
cjfa-48748	166	126	*	*	PUNCT
cjfa-48748	166	127	-0.01	-0.01	NUM
cjfa-48748	166	128	0.04	0.04	NUM
cjfa-48748	166	129	the	the	DET
cjfa-48748	166	130	superscript	superscript	PROPN
cjfa-48748	166	131	asterisk	asterisk	NOUN
cjfa-48748	166	132	*	*	PUNCT
cjfa-48748	166	133	indicates	indicate	VERB
cjfa-48748	166	134	statistical	statistical	ADJ
cjfa-48748	166	135	significance	significance	NOUN
cjfa-48748	166	136	at	at	ADP
cjfa-48748	166	137	the	the	DET
cjfa-48748	166	138	1	1	NUM
cjfa-48748	166	139	percent	percent	NOUN
cjfa-48748	166	140	level	level	NOUN
cjfa-48748	166	141	.	.	PUNCT
cjfa-48748	167	1	s	s	PART
cjfa-48748	167	2	o	o	X
cjfa-48748	167	3	u	u	NOUN
cjfa-48748	167	4	r	r	NOUN
cjfa-48748	167	5	c	c	NOUN
cjfa-48748	167	6	e	e	NOUN
cjfa-48748	167	7	:	:	PUNCT
cjfa-48748	167	8	own	own	ADJ
cjfa-48748	167	9	elaboration	elaboration	NOUN
cjfa-48748	167	10	.	.	PUNCT
cjfa-48748	168	1	multivariate	multivariate	NOUN
cjfa-48748	168	2	resultsmultivariate	resultsmultivariate	ADJ
cjfa-48748	168	3	results	result	NOUN
cjfa-48748	168	4	table	table	VERB
cjfa-48748	168	5	3	3	NUM
cjfa-48748	168	6	reports	report	NOUN
cjfa-48748	168	7	fixed	fix	VERB
cjfa-48748	168	8	-	-	PUNCT
cjfa-48748	168	9	effect	effect	NOUN
cjfa-48748	168	10	results	result	NOUN
cjfa-48748	168	11	for	for	ADP
cjfa-48748	168	12	the	the	DET
cjfa-48748	168	13	multivariate	multivariate	NOUN
cjfa-48748	168	14	analysis	analysis	NOUN
cjfa-48748	168	15	of	of	ADP
cjfa-48748	168	16	product	product	NOUN
cjfa-48748	168	17	similarity	similarity	NOUN
cjfa-48748	168	18	on	on	ADP
cjfa-48748	168	19	sharing	share	VERB
cjfa-48748	168	20	same	same	ADJ
cjfa-48748	168	21	auditor	auditor	NOUN
cjfa-48748	168	22	in	in	ADP
cjfa-48748	168	23	tunisian	tunisian	ADJ
cjfa-48748	168	24	firms	firm	NOUN
cjfa-48748	168	25	.	.	PUNCT
cjfa-48748	169	1	given	give	VERB
cjfa-48748	169	2	the	the	DET
cjfa-48748	169	3	binary	binary	ADJ
cjfa-48748	169	4	nature	nature	NOUN
cjfa-48748	169	5	of	of	ADP
cjfa-48748	169	6	our	our	PRON
cjfa-48748	169	7	dependent	dependent	ADJ
cjfa-48748	169	8	variable	variable	NOUN
cjfa-48748	169	9	,	,	PUNCT
cjfa-48748	169	10	same	same	ADJ
cjfa-48748	169	11	auditor	auditor	NOUN
cjfa-48748	169	12	,	,	PUNCT
cjfa-48748	169	13	we	we	PRON
cjfa-48748	169	14	estimate	estimate	VERB
cjfa-48748	169	15	our	our	PRON
cjfa-48748	169	16	model	model	NOUN
cjfa-48748	169	17	using	use	VERB
cjfa-48748	169	18	logistic	logistic	ADJ
cjfa-48748	169	19	regression	regression	NOUN
cjfa-48748	169	20	.	.	PUNCT
cjfa-48748	170	1	consistent	consistent	ADJ
cjfa-48748	170	2	with	with	ADP
cjfa-48748	170	3	the	the	DET
cjfa-48748	170	4	univariate	univariate	ADJ
cjfa-48748	170	5	evidence	evidence	NOUN
cjfa-48748	170	6	of	of	ADP
cjfa-48748	170	7	table	table	NOUN
cjfa-48748	170	8	2	2	NUM
cjfa-48748	170	9	,	,	PUNCT
cjfa-48748	170	10	we	we	PRON
cjfa-48748	170	11	find	find	VERB
cjfa-48748	170	12	the	the	DET
cjfa-48748	170	13	coefficient	coefficient	NOUN
cjfa-48748	170	14	for	for	ADP
cjfa-48748	170	15	product	product	NOUN
cjfa-48748	170	16	similarity	similarity	NOUN
cjfa-48748	170	17	is	be	AUX
cjfa-48748	170	18	positive	positive	ADJ
cjfa-48748	170	19	and	and	CCONJ
cjfa-48748	170	20	highly	highly	ADV
cjfa-48748	170	21	significant	significant	ADJ
cjfa-48748	170	22	at	at	ADP
cjfa-48748	170	23	the	the	DET
cjfa-48748	170	24	1	1	NUM
cjfa-48748	170	25	%	%	NOUN
cjfa-48748	170	26	level	level	NOUN
cjfa-48748	170	27	,	,	PUNCT
cjfa-48748	170	28	suggesting	suggest	VERB
cjfa-48748	170	29	that	that	SCONJ
cjfa-48748	170	30	tunisian	tunisian	ADJ
cjfa-48748	170	31	firms	firm	NOUN
cjfa-48748	170	32	are	be	AUX
cjfa-48748	170	33	more	more	ADV
cjfa-48748	170	34	attracted	attract	VERB
cjfa-48748	170	35	to	to	ADP
cjfa-48748	170	36	appointing	appoint	VERB
cjfa-48748	170	37	an	an	DET
cjfa-48748	170	38	auditor	auditor	NOUN
cjfa-48748	170	39	who	who	PRON
cjfa-48748	170	40	has	have	VERB
cjfa-48748	170	41	knowledge	knowledge	NOUN
cjfa-48748	170	42	and	and	CCONJ
cjfa-48748	170	43	experience	experience	NOUN
cjfa-48748	170	44	in	in	ADP
cjfa-48748	170	45	auditing	audit	VERB
cjfa-48748	170	46	a	a	DET
cjfa-48748	170	47	similar	similar	ADJ
cjfa-48748	170	48	company	company	NOUN
cjfa-48748	170	49	than	than	ADP
cjfa-48748	170	50	having	have	VERB
cjfa-48748	170	51	concerns	concern	NOUN
cjfa-48748	170	52	surrounding	surround	VERB
cjfa-48748	170	53	information	information	NOUN
cjfa-48748	170	54	leakage	leakage	NOUN
cjfa-48748	170	55	in	in	ADP
cjfa-48748	170	56	shaping	shape	VERB
cjfa-48748	170	57	auditor	auditor	NOUN
cjfa-48748	170	58	choice	choice	NOUN
cjfa-48748	170	59	.	.	PUNCT
cjfa-48748	171	1	this	this	DET
cjfa-48748	171	2	result	result	NOUN
cjfa-48748	171	3	aligns	align	VERB
cjfa-48748	171	4	with	with	ADP
cjfa-48748	171	5	evidence	evidence	NOUN
cjfa-48748	171	6	from	from	ADP
cjfa-48748	171	7	american	american	ADJ
cjfa-48748	171	8	context	context	NOUN
cjfa-48748	171	9	,	,	PUNCT
cjfa-48748	171	10	which	which	PRON
cjfa-48748	171	11	was	be	AUX
cjfa-48748	171	12	investigated	investigate	VERB
cjfa-48748	171	13	by	by	ADP
cjfa-48748	171	14	bills	bill	NOUN
cjfa-48748	171	15	et	et	PROPN
cjfa-48748	171	16	al	al	PROPN
cjfa-48748	171	17	.	.	PROPN
cjfa-48748	172	1	(	(	PUNCT
cjfa-48748	172	2	2020	2020	NUM
cjfa-48748	172	3	)	)	PUNCT
cjfa-48748	172	4	,	,	PUNCT
cjfa-48748	172	5	confirming	confirm	VERB
cjfa-48748	172	6	that	that	SCONJ
cjfa-48748	172	7	the	the	DET
cjfa-48748	172	8	benefits	benefit	NOUN
cjfa-48748	172	9	of	of	ADP
cjfa-48748	172	10	engaging	engage	VERB
cjfa-48748	172	11	an	an	DET
cjfa-48748	172	12	auditor	auditor	NOUN
cjfa-48748	172	13	based	base	VERB
cjfa-48748	172	14	on	on	ADP
cjfa-48748	172	15	their	their	PRON
cjfa-48748	172	16	knowledge	knowledge	NOUN
cjfa-48748	172	17	and	and	CCONJ
cjfa-48748	172	18	experience	experience	NOUN
cjfa-48748	172	19	of	of	ADP
cjfa-48748	172	20	serving	serve	VERB
cjfa-48748	172	21	comparable	comparable	ADJ
cjfa-48748	172	22	clients	client	NOUN
cjfa-48748	172	23	outweighed	outweigh	VERB
cjfa-48748	172	24	the	the	DET
cjfa-48748	172	25	concerns	concern	NOUN
cjfa-48748	172	26	about	about	ADP
cjfa-48748	172	27	cost	cost	NOUN
cjfa-48748	172	28	of	of	ADP
cjfa-48748	172	29	proprietary	proprietary	ADJ
cjfa-48748	172	30	information	information	NOUN
cjfa-48748	172	31	spillover	spillover	VERB
cjfa-48748	172	32	.	.	PUNCT
cjfa-48748	173	1	in	in	ADP
cjfa-48748	173	2	addition	addition	NOUN
cjfa-48748	173	3	,	,	PUNCT
cjfa-48748	173	4	this	this	DET
cjfa-48748	173	5	finding	finding	NOUN
cjfa-48748	173	6	aligns	align	VERB
cjfa-48748	173	7	also	also	ADV
cjfa-48748	173	8	with	with	ADP
cjfa-48748	173	9	evidence	evidence	NOUN
cjfa-48748	173	10	from	from	ADP
cjfa-48748	173	11	mena	mena	PROPN
cjfa-48748	173	12	context	context	PROPN
cjfa-48748	173	13	,	,	PUNCT
cjfa-48748	173	14	which	which	PRON
cjfa-48748	173	15	was	be	AUX
cjfa-48748	173	16	investigated	investigate	VERB
cjfa-48748	173	17	by	by	ADP
cjfa-48748	173	18	hegazy	hegazy	ADJ
cjfa-48748	173	19	and	and	CCONJ
cjfa-48748	173	20	hegazy	hegazy	ADJ
cjfa-48748	173	21	(	(	PUNCT
cjfa-48748	173	22	2018	2018	NUM
cjfa-48748	173	23	)	)	PUNCT
cjfa-48748	173	24	,	,	PUNCT
cjfa-48748	173	25	supporting	support	VERB
cjfa-48748	173	26	that	that	SCONJ
cjfa-48748	173	27	auditor	auditor	NOUN
cjfa-48748	173	28	industry	industry	NOUN
cjfa-48748	173	29	specialization	specialization	NOUN
cjfa-48748	173	30	in	in	ADP
cjfa-48748	173	31	egyptian	egyptian	ADJ
cjfa-48748	173	32	market	market	NOUN
cjfa-48748	173	33	can	can	AUX
cjfa-48748	173	34	better	well	ADV
cjfa-48748	173	35	retain	retain	VERB
cjfa-48748	173	36	their	their	PRON
cjfa-48748	173	37	clients	client	NOUN
cjfa-48748	173	38	than	than	ADP
cjfa-48748	173	39	their	their	PRON
cjfa-48748	173	40	non	non	ADJ
cjfa-48748	173	41	-	-	ADJ
cjfa-48748	173	42	expert	expert	ADJ
cjfa-48748	173	43	counterparts	counterpart	NOUN
cjfa-48748	173	44	.	.	PUNCT
cjfa-48748	174	1	moreover	moreover	ADV
cjfa-48748	174	2	,	,	PUNCT
cjfa-48748	174	3	this	this	DET
cjfa-48748	174	4	result	result	NOUN
cjfa-48748	174	5	is	be	AUX
cjfa-48748	174	6	in	in	ADP
cjfa-48748	174	7	line	line	NOUN
cjfa-48748	174	8	with	with	ADP
cjfa-48748	174	9	a	a	DET
cjfa-48748	174	10	recent	recent	ADJ
cjfa-48748	174	11	turkish	turkish	ADJ
cjfa-48748	174	12	evidence	evidence	NOUN
cjfa-48748	174	13	in	in	ADP
cjfa-48748	174	14	ocak	ocak	NOUN
cjfa-48748	174	15	,	,	PUNCT
cjfa-48748	174	16	kablan	kablan	NOUN
cjfa-48748	174	17	and	and	CCONJ
cjfa-48748	174	18	dursun	dursun	NOUN
cjfa-48748	174	19	(	(	PUNCT
cjfa-48748	174	20	2021	2021	NUM
cjfa-48748	174	21	)	)	PUNCT
cjfa-48748	174	22	,	,	PUNCT
cjfa-48748	174	23	who	who	PRON
cjfa-48748	174	24	also	also	ADV
cjfa-48748	174	25	reported	report	VERB
cjfa-48748	174	26	that	that	SCONJ
cjfa-48748	174	27	auditing	audit	VERB
cjfa-48748	174	28	multiple	multiple	ADJ
cjfa-48748	174	29	clients	client	NOUN
cjfa-48748	174	30	affiliated	affiliate	VERB
cjfa-48748	174	31	with	with	ADP
cjfa-48748	174	32	the	the	DET
cjfa-48748	174	33	same	same	ADJ
cjfa-48748	174	34	business	business	NOUN
cjfa-48748	174	35	group	group	NOUN
cjfa-48748	174	36	in	in	ADP
cjfa-48748	174	37	big4	big4	PROPN
cjfa-48748	174	38	affect	affect	VERB
cjfa-48748	174	39	positively	positively	ADV
cjfa-48748	174	40	the	the	DET
cjfa-48748	174	41	timeliness	timeliness	NOUN
cjfa-48748	174	42	of	of	ADP
cjfa-48748	174	43	audits	audits	NOUN
cjfa-48748	174	44	reports	report	NOUN
cjfa-48748	174	45	.	.	PUNCT
cjfa-48748	175	1	overall	overall	ADV
cjfa-48748	175	2	,	,	PUNCT
cjfa-48748	175	3	our	our	PRON
cjfa-48748	175	4	results	result	NOUN
cjfa-48748	175	5	indicate	indicate	VERB
cjfa-48748	175	6	a	a	DET
cjfa-48748	175	7	rejection	rejection	NOUN
cjfa-48748	175	8	of	of	ADP
cjfa-48748	175	9	the	the	DET
cjfa-48748	175	10	null	null	ADJ
cjfa-48748	175	11	hypothesis	hypothesis	NOUN
cjfa-48748	175	12	.	.	PUNCT
cjfa-48748	176	1	regarding	regard	VERB
cjfa-48748	176	2	the	the	DET
cjfa-48748	176	3	control	control	NOUN
cjfa-48748	176	4	variables	variable	NOUN
cjfa-48748	176	5	at	at	ADP
cjfa-48748	176	6	their	their	PRON
cjfa-48748	176	7	average	average	ADJ
cjfa-48748	176	8	values	value	NOUN
cjfa-48748	176	9	,	,	PUNCT
cjfa-48748	176	10	we	we	PRON
cjfa-48748	176	11	find	find	VERB
cjfa-48748	176	12	that	that	SCONJ
cjfa-48748	176	13	the	the	DET
cjfa-48748	176	14	likelihood	likelihood	NOUN
cjfa-48748	176	15	of	of	ADP
cjfa-48748	176	16	hiring	hire	VERB
cjfa-48748	176	17	the	the	DET
cjfa-48748	176	18	same	same	ADJ
cjfa-48748	176	19	auditor	auditor	NOUN
cjfa-48748	176	20	is	be	AUX
cjfa-48748	176	21	greater	great	ADJ
cjfa-48748	176	22	for	for	ADP
cjfa-48748	176	23	largest	large	ADJ
cjfa-48748	176	24	pair	pair	NOUN
cjfa-48748	176	25	firms	firm	NOUN
cjfa-48748	176	26	(	(	PUNCT
cjfa-48748	176	27	size_sim	size_sim	NOUN
cjfa-48748	176	28	)	)	PUNCT
cjfa-48748	176	29	and	and	CCONJ
cjfa-48748	176	30	asset	asset	NOUN
cjfa-48748	176	31	turnover	turnover	NOUN
cjfa-48748	176	32	(	(	PUNCT
cjfa-48748	176	33	turn_sim	turn_sim	NUM
cjfa-48748	176	34	)	)	PUNCT
cjfa-48748	176	35	,	,	PUNCT
cjfa-48748	176	36	evidenced	evidence	VERB
cjfa-48748	176	37	by	by	ADP
cjfa-48748	176	38	a	a	DET
cjfa-48748	176	39	significantly	significantly	ADV
cjfa-48748	176	40	positive	positive	ADJ
cjfa-48748	176	41	parameter	parameter	NOUN
cjfa-48748	176	42	estimate	estimate	NOUN
cjfa-48748	176	43	at	at	ADP
cjfa-48748	176	44	the	the	DET
cjfa-48748	176	45	1	1	NUM
cjfa-48748	176	46	%	%	NOUN
cjfa-48748	176	47	and	and	CCONJ
cjfa-48748	176	48	5	5	NUM
cjfa-48748	176	49	%	%	NOUN
cjfa-48748	176	50	levels	level	NOUN
cjfa-48748	176	51	respectively	respectively	ADV
cjfa-48748	176	52	.	.	PUNCT
cjfa-48748	177	1	the	the	DET
cjfa-48748	177	2	results	result	NOUN
cjfa-48748	177	3	also	also	ADV
cjfa-48748	177	4	show	show	VERB
cjfa-48748	177	5	that	that	SCONJ
cjfa-48748	177	6	pair	pair	NOUN
cjfa-48748	177	7	table	table	NOUN
cjfa-48748	177	8	2	2	NUM
cjfa-48748	177	9	.	.	PUNCT
cjfa-48748	177	10	variable	variable	ADJ
cjfa-48748	177	11	…	…	PUNCT
cjfa-48748	177	12	auditor	auditor	NOUN
cjfa-48748	177	13	choice	choice	NOUN
cjfa-48748	177	14	and	and	CCONJ
cjfa-48748	177	15	peer	peer	NOUN
cjfa-48748	177	16	firms	firm	NOUN
cjfa-48748	177	17	similarity	similarity	NOUN
cjfa-48748	177	18	:	:	PUNCT
cjfa-48748	177	19	the	the	DET
cjfa-48748	177	20	case	case	NOUN
cjfa-48748	177	21	of	of	ADP
cjfa-48748	177	22	tunisian	tunisian	ADJ
cjfa-48748	177	23	firms	firm	NOUN
cjfa-48748	177	24	2121	2121	NUM
cjfa-48748	177	25	firms	firm	NOUN
cjfa-48748	177	26	with	with	ADP
cjfa-48748	177	27	larger	large	ADJ
cjfa-48748	177	28	leverage	leverage	NOUN
cjfa-48748	177	29	(	(	PUNCT
cjfa-48748	177	30	lev_sim	lev_sim	PROPN
cjfa-48748	177	31	)	)	PUNCT
cjfa-48748	177	32	are	be	AUX
cjfa-48748	177	33	less	less	ADV
cjfa-48748	177	34	likely	likely	ADJ
cjfa-48748	177	35	to	to	PART
cjfa-48748	177	36	hire	hire	VERB
cjfa-48748	177	37	the	the	DET
cjfa-48748	177	38	same	same	ADJ
cjfa-48748	177	39	auditors	auditor	NOUN
cjfa-48748	177	40	,	,	PUNCT
cjfa-48748	177	41	evidenced	evidence	VERB
cjfa-48748	177	42	by	by	ADP
cjfa-48748	177	43	a	a	DET
cjfa-48748	177	44	significantly	significantly	ADV
cjfa-48748	177	45	negative	negative	ADJ
cjfa-48748	177	46	parameter	parameter	NOUN
cjfa-48748	177	47	estimate	estimate	NOUN
cjfa-48748	177	48	at	at	ADP
cjfa-48748	177	49	the	the	DET
cjfa-48748	177	50	1	1	NUM
cjfa-48748	177	51	%	%	NOUN
cjfa-48748	177	52	level	level	NOUN
cjfa-48748	177	53	.	.	PUNCT
cjfa-48748	178	1	to	to	PART
cjfa-48748	178	2	provide	provide	VERB
cjfa-48748	178	3	further	further	ADJ
cjfa-48748	178	4	support	support	NOUN
cjfa-48748	178	5	for	for	ADP
cjfa-48748	178	6	this	this	DET
cjfa-48748	178	7	finding	finding	NOUN
cjfa-48748	178	8	,	,	PUNCT
cjfa-48748	178	9	we	we	PRON
cjfa-48748	178	10	conduct	conduct	VERB
cjfa-48748	178	11	an	an	DET
cjfa-48748	178	12	additional	additional	ADJ
cjfa-48748	178	13	test	test	NOUN
cjfa-48748	178	14	to	to	PART
cjfa-48748	178	15	examine	examine	VERB
cjfa-48748	178	16	the	the	DET
cjfa-48748	178	17	robustness	robustness	NOUN
cjfa-48748	178	18	of	of	ADP
cjfa-48748	178	19	our	our	PRON
cjfa-48748	178	20	primary	primary	ADJ
cjfa-48748	178	21	findings	finding	NOUN
cjfa-48748	178	22	.	.	PUNCT
cjfa-48748	179	1	we	we	PRON
cjfa-48748	179	2	extend	extend	VERB
cjfa-48748	179	3	our	our	PRON
cjfa-48748	179	4	main	main	ADJ
cjfa-48748	179	5	analysis	analysis	NOUN
cjfa-48748	179	6	by	by	ADP
cjfa-48748	179	7	re	re	VERB
cjfa-48748	179	8	-	-	VERB
cjfa-48748	179	9	estimating	estimate	VERB
cjfa-48748	179	10	the	the	DET
cjfa-48748	179	11	model	model	NOUN
cjfa-48748	179	12	for	for	ADP
cjfa-48748	179	13	two	two	NUM
cjfa-48748	179	14	sub	sub	NOUN
cjfa-48748	179	15	-	-	NOUN
cjfa-48748	179	16	samples	sample	NOUN
cjfa-48748	179	17	in	in	ADP
cjfa-48748	179	18	which	which	PRON
cjfa-48748	179	19	both	both	DET
cjfa-48748	179	20	peers	peer	NOUN
cjfa-48748	179	21	engage	engage	VERB
cjfa-48748	179	22	a	a	DET
cjfa-48748	179	23	big	big	ADJ
cjfa-48748	179	24	4	4	NUM
cjfa-48748	179	25	or	or	CCONJ
cjfa-48748	179	26	non	non	ADJ
cjfa-48748	179	27	-	-	ADJ
cjfa-48748	179	28	big4	big4	ADJ
cjfa-48748	179	29	auditors	auditor	NOUN
cjfa-48748	179	30	in	in	ADP
cjfa-48748	179	31	the	the	DET
cjfa-48748	179	32	ips	ips	PROPN
cjfa-48748	179	33	pair	pair	NOUN
cjfa-48748	179	34	.	.	PUNCT
cjfa-48748	180	1	bills	bill	NOUN
cjfa-48748	180	2	and	and	CCONJ
cjfa-48748	180	3	stephens	stephen	NOUN
cjfa-48748	180	4	(	(	PUNCT
cjfa-48748	180	5	2016	2016	NUM
cjfa-48748	180	6	)	)	PUNCT
cjfa-48748	180	7	provide	provide	VERB
cjfa-48748	180	8	evidence	evidence	NOUN
cjfa-48748	180	9	suggesting	suggest	VERB
cjfa-48748	180	10	that	that	SCONJ
cjfa-48748	180	11	,	,	PUNCT
cjfa-48748	180	12	although	although	SCONJ
cjfa-48748	180	13	big	big	ADJ
cjfa-48748	180	14	4	4	NUM
cjfa-48748	180	15	and	and	CCONJ
cjfa-48748	180	16	non	non	ADJ
cjfa-48748	180	17	-	-	ADJ
cjfa-48748	180	18	big	big	ADJ
cjfa-48748	180	19	4	4	NUM
cjfa-48748	180	20	generally	generally	ADV
cjfa-48748	180	21	operate	operate	VERB
cjfa-48748	180	22	under	under	ADP
cjfa-48748	180	23	two	two	NUM
cjfa-48748	180	24	distinct	distinct	ADJ
cjfa-48748	180	25	markets	market	NOUN
cjfa-48748	180	26	,	,	PUNCT
cjfa-48748	180	27	there	there	PRON
cjfa-48748	180	28	is	be	VERB
cjfa-48748	180	29	an	an	DET
cjfa-48748	180	30	overlap	overlap	NOUN
cjfa-48748	180	31	with	with	ADP
cjfa-48748	180	32	competition	competition	NOUN
cjfa-48748	180	33	between	between	ADP
cjfa-48748	180	34	big	big	ADJ
cjfa-48748	180	35	4	4	NUM
cjfa-48748	180	36	and	and	CCONJ
cjfa-48748	180	37	non	non	ADJ
cjfa-48748	180	38	-	-	ADJ
cjfa-48748	180	39	big	big	ADJ
cjfa-48748	180	40	4	4	NUM
cjfa-48748	180	41	.	.	PUNCT
cjfa-48748	181	1	we	we	PRON
cjfa-48748	181	2	create	create	VERB
cjfa-48748	181	3	an	an	DET
cjfa-48748	181	4	indicator	indicator	NOUN
cjfa-48748	181	5	variable	variable	ADJ
cjfa-48748	181	6	big4	big4	NOUN
cjfa-48748	181	7	which	which	PRON
cjfa-48748	181	8	is	be	AUX
cjfa-48748	181	9	coded	code	VERB
cjfa-48748	181	10	1	1	NUM
cjfa-48748	181	11	if	if	SCONJ
cjfa-48748	181	12	firm	firm	ADJ
cjfa-48748	181	13	pairs	pair	NOUN
cjfa-48748	181	14	are	be	AUX
cjfa-48748	181	15	audited	audit	VERB
cjfa-48748	181	16	by	by	ADP
cjfa-48748	181	17	a	a	DET
cjfa-48748	181	18	big4	big4	NOUN
cjfa-48748	181	19	and	and	CCONJ
cjfa-48748	181	20	zero	zero	NUM
cjfa-48748	181	21	otherwise	otherwise	ADV
cjfa-48748	181	22	.	.	PUNCT
cjfa-48748	182	1	columns	column	NOUN
cjfa-48748	182	2	(	(	PUNCT
cjfa-48748	182	3	2	2	NUM
cjfa-48748	182	4	)	)	PUNCT
cjfa-48748	182	5	and	and	CCONJ
cjfa-48748	182	6	(	(	PUNCT
cjfa-48748	182	7	3	3	X
cjfa-48748	182	8	)	)	PUNCT
cjfa-48748	182	9	in	in	ADP
cjfa-48748	182	10	table	table	NOUN
cjfa-48748	182	11	3	3	NUM
cjfa-48748	182	12	report	report	NOUN
cjfa-48748	182	13	our	our	PRON
cjfa-48748	182	14	findings	finding	NOUN
cjfa-48748	182	15	involving	involve	VERB
cjfa-48748	182	16	the	the	DET
cjfa-48748	182	17	separate	separate	ADJ
cjfa-48748	182	18	sub	sub	NOUN
cjfa-48748	182	19	-	-	NOUN
cjfa-48748	182	20	samples	sample	NOUN
cjfa-48748	182	21	.	.	PUNCT
cjfa-48748	183	1	corroborating	corroborate	VERB
cjfa-48748	183	2	our	our	PRON
cjfa-48748	183	3	earlier	early	ADJ
cjfa-48748	183	4	results	result	NOUN
cjfa-48748	183	5	,	,	PUNCT
cjfa-48748	183	6	we	we	PRON
cjfa-48748	183	7	find	find	VERB
cjfa-48748	183	8	the	the	DET
cjfa-48748	183	9	coefficient	coefficient	NOUN
cjfa-48748	183	10	for	for	ADP
cjfa-48748	183	11	the	the	DET
cjfa-48748	183	12	same	same	ADJ
cjfa-48748	183	13	product	product	NOUN
cjfa-48748	183	14	is	be	AUX
cjfa-48748	183	15	positive	positive	ADJ
cjfa-48748	183	16	and	and	CCONJ
cjfa-48748	183	17	significant	significant	ADJ
cjfa-48748	183	18	at	at	ADP
cjfa-48748	183	19	the	the	DET
cjfa-48748	183	20	1	1	NUM
cjfa-48748	183	21	%	%	NOUN
cjfa-48748	183	22	level	level	NOUN
cjfa-48748	183	23	.	.	PUNCT
cjfa-48748	184	1	for	for	ADP
cjfa-48748	184	2	the	the	DET
cjfa-48748	184	3	second	second	ADJ
cjfa-48748	184	4	sub	sub	NOUN
cjfa-48748	184	5	-	-	NOUN
cjfa-48748	184	6	sample	sample	ADJ
cjfa-48748	184	7	(	(	PUNCT
cjfa-48748	184	8	non	non	ADJ
cjfa-48748	184	9	-	-	NOUN
cjfa-48748	184	10	big4	big4	NOUN
cjfa-48748	184	11	)	)	PUNCT
cjfa-48748	184	12	,	,	PUNCT
cjfa-48748	184	13	the	the	DET
cjfa-48748	184	14	coefficient	coefficient	NOUN
cjfa-48748	184	15	in	in	ADP
cjfa-48748	184	16	column	column	NOUN
cjfa-48748	184	17	(	(	PUNCT
cjfa-48748	184	18	3	3	X
cjfa-48748	184	19	)	)	PUNCT
cjfa-48748	184	20	remains	remain	VERB
cjfa-48748	184	21	positive	positive	ADJ
cjfa-48748	184	22	and	and	CCONJ
cjfa-48748	184	23	significant	significant	ADJ
cjfa-48748	184	24	at	at	ADP
cjfa-48748	184	25	the	the	DET
cjfa-48748	184	26	10	10	NUM
cjfa-48748	184	27	%	%	NOUN
cjfa-48748	184	28	level	level	NOUN
cjfa-48748	184	29	.	.	PUNCT
cjfa-48748	185	1	table	table	NOUN
cjfa-48748	185	2	3	3	NUM
cjfa-48748	185	3	.	.	PUNCT
cjfa-48748	185	4	auditor	auditor	NOUN
cjfa-48748	185	5	choice	choice	NOUN
cjfa-48748	185	6	and	and	CCONJ
cjfa-48748	185	7	product	product	NOUN
cjfa-48748	185	8	similarity	similarity	NOUN
cjfa-48748	185	9	dependent	dependent	ADJ
cjfa-48748	185	10	variable	variable	NOUN
cjfa-48748	185	11	:	:	PUNCT
cjfa-48748	185	12	same	same	ADJ
cjfa-48748	185	13	auditor	auditor	NOUN
cjfa-48748	185	14	independent	independent	ADJ
cjfa-48748	185	15	variables	variable	NOUN
cjfa-48748	185	16	whole	whole	ADJ
cjfa-48748	185	17	sample	sample	NOUN
cjfa-48748	185	18	big	big	ADJ
cjfa-48748	185	19	4	4	NUM
cjfa-48748	185	20	only	only	ADV
cjfa-48748	185	21	sample	sample	NOUN
cjfa-48748	185	22	non	non	ADJ
cjfa-48748	185	23	-	-	ADJ
cjfa-48748	185	24	big4	big4	ADJ
cjfa-48748	185	25	only	only	ADV
cjfa-48748	185	26	sample	sample	NOUN
cjfa-48748	185	27	(	(	PUNCT
cjfa-48748	185	28	1	1	NUM
cjfa-48748	185	29	)	)	PUNCT
cjfa-48748	185	30	(	(	PUNCT
cjfa-48748	185	31	2	2	NUM
cjfa-48748	185	32	)	)	PUNCT
cjfa-48748	185	33	(	(	PUNCT
cjfa-48748	185	34	3	3	X
cjfa-48748	185	35	)	)	PUNCT
cjfa-48748	185	36	product	product	NOUN
cjfa-48748	185	37	similarity	similarity	NOUN
cjfa-48748	185	38	3.721	3.721	NUM
cjfa-48748	185	39	*	*	PUNCT
cjfa-48748	185	40	*	*	PUNCT
cjfa-48748	185	41	*	*	PUNCT
cjfa-48748	185	42	(	(	PUNCT
cjfa-48748	185	43	4.93	4.93	NUM
cjfa-48748	185	44	)	)	PUNCT
cjfa-48748	185	45	2.67	2.67	NUM
cjfa-48748	185	46	*	*	PUNCT
cjfa-48748	185	47	*	*	PUNCT
cjfa-48748	185	48	*	*	PUNCT
cjfa-48748	185	49	(	(	PUNCT
cjfa-48748	185	50	3.30	3.30	NUM
cjfa-48748	185	51	)	)	PUNCT
cjfa-48748	185	52	1.83	1.83	NUM
cjfa-48748	185	53	*	*	SYM
cjfa-48748	185	54	(	(	PUNCT
cjfa-48748	185	55	1.73	1.73	NUM
cjfa-48748	185	56	)	)	PUNCT
cjfa-48748	185	57	num	num	PROPN
cjfa-48748	185	58	-	-	PUNCT
cjfa-48748	185	59	ips	ips	NOUN
cjfa-48748	185	60	0.026	0.026	NUM
cjfa-48748	185	61	(	(	PUNCT
cjfa-48748	185	62	0.314	0.314	NUM
cjfa-48748	185	63	)	)	PUNCT
cjfa-48748	185	64	0.818	0.818	NUM
cjfa-48748	185	65	*	*	PUNCT
cjfa-48748	185	66	*	*	PUNCT
cjfa-48748	185	67	(	(	PUNCT
cjfa-48748	185	68	1.99	1.99	NUM
cjfa-48748	185	69	)	)	PUNCT
cjfa-48748	185	70	-0.109	-0.109	PROPN
cjfa-48748	185	71	(	(	PUNCT
cjfa-48748	185	72	0.763	0.763	NUM
cjfa-48748	185	73	)	)	PUNCT
cjfa-48748	185	74	size_sim	size_sim	NOUN
cjfa-48748	185	75	1.168	1.168	NUM
cjfa-48748	185	76	*	*	PUNCT
cjfa-48748	185	77	*	*	PUNCT
cjfa-48748	185	78	*	*	PUNCT
cjfa-48748	185	79	(	(	PUNCT
cjfa-48748	185	80	8.02	8.02	NUM
cjfa-48748	185	81	)	)	PUNCT
cjfa-48748	185	82	0.160	0.160	NUM
cjfa-48748	185	83	(	(	PUNCT
cjfa-48748	185	84	0.36	0.36	NUM
cjfa-48748	185	85	)	)	PUNCT
cjfa-48748	185	86	0.976	0.976	NUM
cjfa-48748	185	87	*	*	PUNCT
cjfa-48748	185	88	*	*	PUNCT
cjfa-48748	185	89	*	*	PUNCT
cjfa-48748	185	90	(	(	PUNCT
cjfa-48748	185	91	5.81	5.81	NUM
cjfa-48748	185	92	)	)	PUNCT
cjfa-48748	185	93	lev_sim	lev_sim	NOUN
cjfa-48748	185	94	-0.492	-0.492	NOUN
cjfa-48748	185	95	*	*	PUNCT
cjfa-48748	185	96	*	*	PUNCT
cjfa-48748	185	97	*	*	PUNCT
cjfa-48748	185	98	(	(	PUNCT
cjfa-48748	185	99	-2.79	-2.79	NOUN
cjfa-48748	185	100	)	)	PUNCT
cjfa-48748	185	101	-0.99	-0.99	NOUN
cjfa-48748	185	102	*	*	PUNCT
cjfa-48748	185	103	*	*	PUNCT
cjfa-48748	185	104	*	*	PUNCT
cjfa-48748	185	105	(	(	PUNCT
cjfa-48748	185	106	-3.08	-3.08	NUM
cjfa-48748	185	107	)	)	PUNCT
cjfa-48748	185	108	-0.825	-0.825	PUNCT
cjfa-48748	185	109	*	*	PUNCT
cjfa-48748	185	110	*	*	PUNCT
cjfa-48748	185	111	(	(	PUNCT
cjfa-48748	185	112	-2.34	-2.34	NUM
cjfa-48748	185	113	)	)	PUNCT
cjfa-48748	185	114	growth_sim	growth_sim	PROPN
cjfa-48748	185	115	-0.41	-0.41	NUM
cjfa-48748	185	116	*	*	PUNCT
cjfa-48748	185	117	*	*	PUNCT
cjfa-48748	185	118	*	*	PUNCT
cjfa-48748	185	119	(	(	PUNCT
cjfa-48748	185	120	-0.50	-0.50	PROPN
cjfa-48748	185	121	)	)	PUNCT
cjfa-48748	185	122	0.511	0.511	NUM
cjfa-48748	185	123	(	(	PUNCT
cjfa-48748	185	124	0.67	0.67	NUM
cjfa-48748	185	125	)	)	PUNCT
cjfa-48748	185	126	-1.042	-1.042	NUM
cjfa-48748	185	127	(	(	PUNCT
cjfa-48748	185	128	-1.13	-1.13	NOUN
cjfa-48748	185	129	)	)	PUNCT
cjfa-48748	185	130	roa_sim	roa_sim	PROPN
cjfa-48748	185	131	0.618	0.618	NUM
cjfa-48748	185	132	(	(	PUNCT
cjfa-48748	185	133	0.48	0.48	NUM
cjfa-48748	185	134	)	)	PUNCT
cjfa-48748	185	135	0.759	0.759	NUM
cjfa-48748	185	136	(	(	PUNCT
cjfa-48748	185	137	0.75	0.75	NUM
cjfa-48748	185	138	)	)	PUNCT
cjfa-48748	185	139	0.426	0.426	NUM
cjfa-48748	185	140	(	(	PUNCT
cjfa-48748	185	141	0.17	0.17	NUM
cjfa-48748	185	142	)	)	PUNCT
cjfa-48748	186	1	turn_sim	turn_sim	PRON
cjfa-48748	186	2	0.657	0.657	NUM
cjfa-48748	186	3	*	*	PUNCT
cjfa-48748	186	4	*	*	PUNCT
cjfa-48748	186	5	(	(	PUNCT
cjfa-48748	186	6	2.30	2.30	NUM
cjfa-48748	186	7	)	)	PUNCT
cjfa-48748	186	8	0.925	0.925	NUM
cjfa-48748	186	9	*	*	PUNCT
cjfa-48748	186	10	(	(	PUNCT
cjfa-48748	186	11	1.80	1.80	NUM
cjfa-48748	186	12	)	)	PUNCT
cjfa-48748	186	13	0.241	0.241	NUM
cjfa-48748	186	14	(	(	PUNCT
cjfa-48748	186	15	0.46	0.46	NUM
cjfa-48748	186	16	)	)	PUNCT
cjfa-48748	186	17	curr_sim	curr_sim	NOUN
cjfa-48748	186	18	-0.027	-0.027	PUNCT
cjfa-48748	186	19	(	(	PUNCT
cjfa-48748	186	20	-0.46	-0.46	NUM
cjfa-48748	186	21	)	)	PUNCT
cjfa-48748	186	22	0539	0539	NUM
cjfa-48748	186	23	*	*	PUNCT
cjfa-48748	187	1	(	(	PUNCT
cjfa-48748	187	2	1.90	1.90	NUM
cjfa-48748	187	3	)	)	PUNCT
cjfa-48748	187	4	-0.173	-0.173	PROPN
cjfa-48748	187	5	(	(	PUNCT
cjfa-48748	187	6	-0.25	-0.25	NUM
cjfa-48748	187	7	)	)	PUNCT
cjfa-48748	187	8	capint_sim	capint_sim	NOUN
cjfa-48748	187	9	-0.153	-0.153	NOUN
cjfa-48748	187	10	(	(	PUNCT
cjfa-48748	187	11	-0.39	-0.39	NOUN
cjfa-48748	187	12	)	)	PUNCT
cjfa-48748	187	13	1.458	1.458	NUM
cjfa-48748	187	14	*	*	PUNCT
cjfa-48748	187	15	*	*	PUNCT
cjfa-48748	187	16	*	*	PUNCT
cjfa-48748	187	17	(	(	PUNCT
cjfa-48748	187	18	3.26	3.26	NUM
cjfa-48748	187	19	)	)	PUNCT
cjfa-48748	187	20	-0481	-0481	PROPN
cjfa-48748	188	1	(	(	PUNCT
cjfa-48748	188	2	-0.77	-0.77	NOUN
cjfa-48748	188	3	)	)	PUNCT
cjfa-48748	188	4	amira	amira	PROPN
cjfa-48748	188	5	ben	ben	PROPN
cjfa-48748	188	6	hassoun2222	hassoun2222	PROPN
cjfa-48748	188	7	dependent	dependent	ADJ
cjfa-48748	188	8	variable	variable	NOUN
cjfa-48748	188	9	:	:	PUNCT
cjfa-48748	188	10	same	same	ADJ
cjfa-48748	188	11	auditor	auditor	NOUN
cjfa-48748	188	12	independent	independent	ADJ
cjfa-48748	188	13	variables	variable	NOUN
cjfa-48748	188	14	whole	whole	ADJ
cjfa-48748	188	15	sample	sample	NOUN
cjfa-48748	188	16	big	big	ADJ
cjfa-48748	188	17	4	4	NUM
cjfa-48748	188	18	only	only	ADV
cjfa-48748	188	19	sample	sample	NOUN
cjfa-48748	188	20	non	non	ADJ
cjfa-48748	188	21	-	-	ADJ
cjfa-48748	188	22	big4	big4	ADJ
cjfa-48748	188	23	only	only	ADV
cjfa-48748	188	24	sample	sample	NOUN
cjfa-48748	188	25	(	(	PUNCT
cjfa-48748	188	26	1	1	NUM
cjfa-48748	188	27	)	)	PUNCT
cjfa-48748	188	28	(	(	PUNCT
cjfa-48748	188	29	2	2	NUM
cjfa-48748	188	30	)	)	PUNCT
cjfa-48748	188	31	(	(	PUNCT
cjfa-48748	188	32	3	3	X
cjfa-48748	188	33	)	)	PUNCT
cjfa-48748	188	34	diff_size	diff_size	NOUN
cjfa-48748	188	35	-0.044	-0.044	PROPN
cjfa-48748	188	36	(	(	PUNCT
cjfa-48748	188	37	-0.91	-0.91	X
cjfa-48748	188	38	)	)	PUNCT
cjfa-48748	188	39	0.066	0.066	NUM
cjfa-48748	188	40	(	(	PUNCT
cjfa-48748	188	41	0.65	0.65	NUM
cjfa-48748	188	42	)	)	PUNCT
cjfa-48748	188	43	-0.056	-0.056	PUNCT
cjfa-48748	188	44	(	(	PUNCT
cjfa-48748	188	45	-0.96	-0.96	NOUN
cjfa-48748	188	46	)	)	PUNCT
cjfa-48748	188	47	intercept	intercept	NOUN
cjfa-48748	188	48	-78.541	-78.541	PUNCT
cjfa-48748	188	49	-324.738	-324.738	NOUN
cjfa-48748	188	50	*	*	PUNCT
cjfa-48748	188	51	*	*	PUNCT
cjfa-48748	188	52	*	*	PUNCT
cjfa-48748	188	53	(	(	PUNCT
cjfa-48748	188	54	-3.63	-3.63	NOUN
cjfa-48748	188	55	)	)	PUNCT
cjfa-48748	188	56	-176.791	-176.791	NUM
cjfa-48748	188	57	(	(	PUNCT
cjfa-48748	188	58	-1.49	-1.49	NOUN
cjfa-48748	188	59	)	)	PUNCT
cjfa-48748	188	60	n	n	PROPN
cjfa-48748	188	61	1296	1296	NUM
cjfa-48748	188	62	314	314	NUM
cjfa-48748	188	63	982	982	NUM
cjfa-48748	188	64	chi	chi	ADV
cjfa-48748	188	65	-	-	PUNCT
cjfa-48748	188	66	squared	square	VERB
cjfa-48748	188	67	154.07	154.07	NUM
cjfa-48748	188	68	75.96	75.96	NUM
cjfa-48748	188	69	87.94	87.94	NUM
cjfa-48748	188	70	pseudo	pseudo	NOUN
cjfa-48748	188	71	r	r	NOUN
cjfa-48748	188	72	-	-	PUNCT
cjfa-48748	188	73	squared	square	VERB
cjfa-48748	188	74	0.161	0.161	NUM
cjfa-48748	188	75	0.131	0.131	NUM
cjfa-48748	188	76	0.100	0.100	NUM
cjfa-48748	188	77	*	*	PUNCT
cjfa-48748	188	78	*	*	PUNCT
cjfa-48748	188	79	*	*	PUNCT
cjfa-48748	188	80	,	,	PUNCT
cjfa-48748	188	81	*	*	PUNCT
cjfa-48748	188	82	*	*	PUNCT
cjfa-48748	188	83	,	,	PUNCT
cjfa-48748	188	84	and	and	CCONJ
cjfa-48748	188	85	*	*	PUNCT
cjfa-48748	188	86	represent	represent	VERB
cjfa-48748	188	87	significance	significance	NOUN
cjfa-48748	188	88	at	at	ADP
cjfa-48748	188	89	the	the	DET
cjfa-48748	188	90	0.01	0.01	NUM
cjfa-48748	188	91	,	,	PUNCT
cjfa-48748	188	92	0.05	0.05	NUM
cjfa-48748	188	93	,	,	PUNCT
cjfa-48748	188	94	and	and	CCONJ
cjfa-48748	188	95	0.10	0.10	NUM
cjfa-48748	188	96	levels	level	NOUN
cjfa-48748	188	97	,	,	PUNCT
cjfa-48748	188	98	respectively	respectively	ADV
cjfa-48748	188	99	,	,	PUNCT
cjfa-48748	188	100	based	base	VERB
cjfa-48748	188	101	on	on	ADP
cjfa-48748	188	102	two	two	NUM
cjfa-48748	188	103	-	-	PUNCT
cjfa-48748	188	104	tailed	tail	VERB
cjfa-48748	188	105	tests	test	NOUN
cjfa-48748	188	106	.	.	PUNCT
cjfa-48748	189	1	coefficients	coefficient	NOUN
cjfa-48748	189	2	on	on	ADP
cjfa-48748	189	3	year	year	NOUN
cjfa-48748	189	4	fixed	fix	VERB
cjfa-48748	189	5	effects	effect	NOUN
cjfa-48748	189	6	are	be	AUX
cjfa-48748	189	7	not	not	PART
cjfa-48748	189	8	reported	report	VERB
cjfa-48748	189	9	for	for	ADP
cjfa-48748	189	10	brevity	brevity	NOUN
cjfa-48748	189	11	.	.	PUNCT
cjfa-48748	190	1	s	s	PART
cjfa-48748	190	2	o	o	X
cjfa-48748	190	3	u	u	NOUN
cjfa-48748	190	4	r	r	NOUN
cjfa-48748	190	5	c	c	NOUN
cjfa-48748	190	6	e	e	NOUN
cjfa-48748	190	7	:	:	PUNCT
cjfa-48748	190	8	own	own	ADJ
cjfa-48748	190	9	elaboration	elaboration	NOUN
cjfa-48748	190	10	.	.	PUNCT
cjfa-48748	190	11	 	 	SPACE
cjfa-48748	191	1	conclusion	conclusion	NOUN
cjfa-48748	191	2	 	 	SPACE
cjfa-48748	191	3	conclusion	conclusion	NOUN
cjfa-48748	191	4	to	to	ADP
cjfa-48748	191	5	some	some	DET
cjfa-48748	191	6	extent	extent	NOUN
cjfa-48748	192	1	,	,	PUNCT
cjfa-48748	192	2	the	the	DET
cjfa-48748	192	3	review	review	NOUN
cjfa-48748	192	4	of	of	ADP
cjfa-48748	192	5	extant	extant	ADJ
cjfa-48748	192	6	literature	literature	NOUN
cjfa-48748	192	7	on	on	ADP
cjfa-48748	192	8	sharing	share	VERB
cjfa-48748	192	9	auditor	auditor	NOUN
cjfa-48748	192	10	in	in	ADP
cjfa-48748	192	11	a	a	DET
cjfa-48748	192	12	developing	develop	VERB
cjfa-48748	192	13	country	country	NOUN
cjfa-48748	192	14	,	,	PUNCT
cjfa-48748	192	15	tunisia	tunisia	PROPN
cjfa-48748	192	16	,	,	PUNCT
cjfa-48748	192	17	shows	show	VERB
cjfa-48748	192	18	how	how	SCONJ
cjfa-48748	192	19	little	little	ADJ
cjfa-48748	192	20	we	we	PRON
cjfa-48748	192	21	know	know	VERB
cjfa-48748	192	22	about	about	ADP
cjfa-48748	192	23	its	its	PRON
cjfa-48748	192	24	determinants	determinant	NOUN
cjfa-48748	192	25	and	and	CCONJ
cjfa-48748	192	26	outcomes	outcome	NOUN
cjfa-48748	192	27	in	in	ADP
cjfa-48748	192	28	this	this	DET
cjfa-48748	192	29	specific	specific	ADJ
cjfa-48748	192	30	setting	setting	NOUN
cjfa-48748	192	31	whose	whose	DET
cjfa-48748	192	32	cultural	cultural	ADJ
cjfa-48748	192	33	,	,	PUNCT
cjfa-48748	192	34	economic	economic	ADJ
cjfa-48748	192	35	and	and	CCONJ
cjfa-48748	192	36	institutional	institutional	ADJ
cjfa-48748	192	37	context	context	NOUN
cjfa-48748	192	38	is	be	AUX
cjfa-48748	192	39	very	very	ADV
cjfa-48748	192	40	different	different	ADJ
cjfa-48748	192	41	from	from	ADP
cjfa-48748	192	42	most	most	ADV
cjfa-48748	192	43	previously	previously	ADV
cjfa-48748	192	44	analyzed	analyze	VERB
cjfa-48748	192	45	countries	country	NOUN
cjfa-48748	192	46	context	context	NOUN
cjfa-48748	192	47	(	(	PUNCT
cjfa-48748	192	48	i.e.	i.e.	X
cjfa-48748	192	49	the	the	DET
cjfa-48748	192	50	anglo	anglo	ADJ
cjfa-48748	192	51	-	-	PUNCT
cjfa-48748	192	52	saxon	saxon	NOUN
cjfa-48748	192	53	countries	country	NOUN
cjfa-48748	192	54	)	)	PUNCT
cjfa-48748	192	55	.	.	PUNCT
cjfa-48748	193	1	to	to	PART
cjfa-48748	193	2	resolve	resolve	VERB
cjfa-48748	193	3	this	this	DET
cjfa-48748	193	4	ambiguity	ambiguity	NOUN
cjfa-48748	193	5	in	in	ADP
cjfa-48748	193	6	the	the	DET
cjfa-48748	193	7	literature	literature	NOUN
cjfa-48748	193	8	,	,	PUNCT
cjfa-48748	193	9	we	we	PRON
cjfa-48748	193	10	follow	follow	VERB
cjfa-48748	193	11	hoberg	hoberg	PROPN
cjfa-48748	193	12	and	and	CCONJ
cjfa-48748	193	13	phillips	phillip	NOUN
cjfa-48748	193	14	(	(	PUNCT
cjfa-48748	193	15	2016	2016	NUM
cjfa-48748	193	16	)	)	PUNCT
cjfa-48748	193	17	’s	’s	PART
cjfa-48748	193	18	methodology	methodology	NOUN
cjfa-48748	193	19	and	and	CCONJ
cjfa-48748	193	20	develop	develop	VERB
cjfa-48748	193	21	a	a	DET
cjfa-48748	193	22	pairwise	pairwise	NOUN
cjfa-48748	193	23	measure	measure	NOUN
cjfa-48748	193	24	to	to	PART
cjfa-48748	193	25	examine	examine	VERB
cjfa-48748	193	26	the	the	DET
cjfa-48748	193	27	effect	effect	NOUN
cjfa-48748	193	28	of	of	ADP
cjfa-48748	193	29	industry	industry	NOUN
cjfa-48748	193	30	product	product	NOUN
cjfa-48748	193	31	similarity	similarity	NOUN
cjfa-48748	193	32	on	on	ADP
cjfa-48748	193	33	tunisian	tunisian	ADJ
cjfa-48748	193	34	peer	peer	NOUN
cjfa-48748	193	35	firm	firm	NOUN
cjfa-48748	193	36	’s	’s	PART
cjfa-48748	193	37	likelihood	likelihood	NOUN
cjfa-48748	193	38	of	of	ADP
cjfa-48748	193	39	sharing	share	VERB
cjfa-48748	193	40	same	same	ADJ
cjfa-48748	193	41	external	external	ADJ
cjfa-48748	193	42	auditor	auditor	NOUN
cjfa-48748	193	43	.	.	PUNCT
cjfa-48748	194	1	auditor	auditor	NOUN
cjfa-48748	194	2	selection	selection	NOUN
cjfa-48748	194	3	decision	decision	NOUN
cjfa-48748	194	4	reflects	reflect	VERB
cjfa-48748	194	5	for	for	ADP
cjfa-48748	194	6	firms	firm	NOUN
cjfa-48748	194	7	a	a	DET
cjfa-48748	194	8	trade	trade	NOUN
cjfa-48748	194	9	-	-	PUNCT
cjfa-48748	194	10	off	off	NOUN
cjfa-48748	194	11	between	between	ADP
cjfa-48748	194	12	benefiting	benefit	VERB
cjfa-48748	194	13	of	of	ADP
cjfa-48748	194	14	auditor	auditor	NOUN
cjfa-48748	194	15	expertise	expertise	NOUN
cjfa-48748	194	16	and	and	CCONJ
cjfa-48748	194	17	the	the	DET
cjfa-48748	194	18	importance	importance	NOUN
cjfa-48748	194	19	of	of	ADP
cjfa-48748	194	20	protecting	protect	VERB
cjfa-48748	194	21	their	their	PRON
cjfa-48748	194	22	proprietary	proprietary	ADJ
cjfa-48748	194	23	information	information	NOUN
cjfa-48748	194	24	.	.	PUNCT
cjfa-48748	195	1	our	our	PRON
cjfa-48748	195	2	results	result	NOUN
cjfa-48748	195	3	suggest	suggest	VERB
cjfa-48748	195	4	that	that	SCONJ
cjfa-48748	195	5	the	the	DET
cjfa-48748	195	6	likelihood	likelihood	NOUN
cjfa-48748	195	7	of	of	ADP
cjfa-48748	195	8	sharing	share	VERB
cjfa-48748	195	9	an	an	DET
cjfa-48748	195	10	auditor	auditor	NOUN
cjfa-48748	195	11	with	with	ADP
cjfa-48748	195	12	a	a	DET
cjfa-48748	195	13	similar	similar	ADJ
cjfa-48748	195	14	peer	peer	NOUN
cjfa-48748	195	15	rises	rise	NOUN
cjfa-48748	195	16	with	with	ADP
cjfa-48748	195	17	the	the	DET
cjfa-48748	195	18	similarity	similarity	NOUN
cjfa-48748	195	19	of	of	ADP
cjfa-48748	195	20	their	their	PRON
cjfa-48748	195	21	product	product	NOUN
cjfa-48748	195	22	offerings	offering	NOUN
cjfa-48748	195	23	,	,	PUNCT
cjfa-48748	195	24	implying	imply	VERB
cjfa-48748	195	25	that	that	SCONJ
cjfa-48748	195	26	the	the	DET
cjfa-48748	195	27	benefits	benefit	NOUN
cjfa-48748	195	28	of	of	ADP
cjfa-48748	195	29	auditor	auditor	NOUN
cjfa-48748	195	30	knowledge	knowledge	NOUN
cjfa-48748	195	31	and	and	CCONJ
cjfa-48748	195	32	expertise	expertise	NOUN
cjfa-48748	195	33	dominates	dominate	VERB
cjfa-48748	195	34	the	the	DET
cjfa-48748	195	35	importance	importance	NOUN
cjfa-48748	195	36	of	of	ADP
cjfa-48748	195	37	protecting	protect	VERB
cjfa-48748	195	38	their	their	PRON
cjfa-48748	195	39	proprietary	proprietary	ADJ
cjfa-48748	195	40	information	information	NOUN
cjfa-48748	195	41	.	.	PUNCT
cjfa-48748	196	1	table	table	NOUN
cjfa-48748	196	2	3	3	NUM
cjfa-48748	196	3	.	.	X
cjfa-48748	197	1	auditor	auditor	NOUN
cjfa-48748	197	2	…	…	SYM
cjfa-48748	197	3	auditor	auditor	NOUN
cjfa-48748	197	4	choice	choice	NOUN
cjfa-48748	197	5	and	and	CCONJ
cjfa-48748	197	6	peer	peer	NOUN
cjfa-48748	197	7	firms	firm	NOUN
cjfa-48748	197	8	similarity	similarity	NOUN
cjfa-48748	197	9	:	:	PUNCT
cjfa-48748	197	10	the	the	DET
cjfa-48748	197	11	case	case	NOUN
cjfa-48748	197	12	of	of	ADP
cjfa-48748	197	13	tunisian	tunisian	ADJ
cjfa-48748	197	14	firms	firm	NOUN
cjfa-48748	197	15	2323	2323	NUM
cjfa-48748	197	16	 	 	SPACE
cjfa-48748	197	17	references	reference	NOUN
cjfa-48748	197	18	 	 	SPACE
cjfa-48748	197	19	references	reference	NOUN
cjfa-48748	197	20	aobdia	aobdia	PROPN
cjfa-48748	197	21	,	,	PUNCT
cjfa-48748	197	22	d.	d.	PROPN
cjfa-48748	197	23	,	,	PUNCT
cjfa-48748	197	24	(	(	PUNCT
cjfa-48748	197	25	2015	2015	NUM
cjfa-48748	197	26	)	)	PUNCT
cjfa-48748	197	27	.	.	PUNCT
cjfa-48748	198	1	proprietary	proprietary	ADJ
cjfa-48748	198	2	information	information	NOUN
cjfa-48748	198	3	spillovers	spillover	NOUN
cjfa-48748	198	4	and	and	CCONJ
cjfa-48748	198	5	supplier	supplier	NOUN
cjfa-48748	198	6	choice	choice	NOUN
cjfa-48748	198	7	:	:	PUNCT
cjfa-48748	198	8	evidence	evidence	NOUN
cjfa-48748	198	9	from	from	ADP
cjfa-48748	198	10	auditors	auditor	NOUN
cjfa-48748	198	11	.	.	PUNCT
cjfa-48748	199	1	review	review	NOUN
cjfa-48748	199	2	of	of	ADP
cjfa-48748	199	3	accounting	accounting	NOUN
cjfa-48748	199	4	studies	study	NOUN
cjfa-48748	199	5	,	,	PUNCT
cjfa-48748	199	6	20(4	20(4	NOUN
cjfa-48748	199	7	)	)	PUNCT
cjfa-48748	199	8	,	,	PUNCT
cjfa-48748	199	9	1504	1504	NUM
cjfa-48748	199	10	-	-	SYM
cjfa-48748	199	11	1539	1539	NUM
cjfa-48748	199	12	.	.	PUNCT
cjfa-48748	200	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48748	200	2	.	.	PUNCT
cjfa-48748	201	1	org/10.1007	org/10.1007	PROPN
cjfa-48748	201	2	/	/	SYM
cjfa-48748	201	3	s11142	s11142	PROPN
cjfa-48748	201	4	-	-	PUNCT
cjfa-48748	201	5	015	015	NUM
cjfa-48748	201	6	-	-	PUNCT
cjfa-48748	201	7	9327	9327	NUM
cjfa-48748	201	8	-	-	PUNCT
cjfa-48748	201	9	x.	x.	NOUN
cjfa-48748	201	10	arens	arens	PROPN
cjfa-48748	201	11	,	,	PUNCT
cjfa-48748	201	12	a.a	a.a	PROPN
cjfa-48748	201	13	.	.	PROPN
cjfa-48748	201	14	,	,	PUNCT
cjfa-48748	201	15	best	good	ADJ
cjfa-48748	201	16	,	,	PUNCT
cjfa-48748	201	17	p.	p.	NOUN
cjfa-48748	201	18	,	,	PUNCT
cjfa-48748	201	19	shailer	shailer	NOUN
cjfa-48748	201	20	,	,	PUNCT
cjfa-48748	201	21	g.	g.	PROPN
cjfa-48748	201	22	,	,	PUNCT
cjfa-48748	201	23	fidler	fidler	NOUN
cjfa-48748	201	24	,	,	PUNCT
cjfa-48748	201	25	b.	b.	PROPN
cjfa-48748	201	26	,	,	PUNCT
cjfa-48748	201	27	elder	elder	NOUN
cjfa-48748	201	28	,	,	PUNCT
cjfa-48748	201	29	r.j	r.j	PROPN
cjfa-48748	201	30	.	.	PROPN
cjfa-48748	201	31	,	,	PUNCT
cjfa-48748	201	32	&	&	CCONJ
cjfa-48748	201	33	beasley	beasley	PROPN
cjfa-48748	201	34	,	,	PUNCT
cjfa-48748	201	35	m.s	m.s	PROPN
cjfa-48748	201	36	.	.	PROPN
cjfa-48748	201	37	,	,	PUNCT
cjfa-48748	201	38	(	(	PUNCT
cjfa-48748	201	39	2011	2011	NUM
cjfa-48748	201	40	)	)	PUNCT
cjfa-48748	201	41	.	.	PUNCT
cjfa-48748	202	1	auditing	auditing	NOUN
cjfa-48748	202	2	assurance	assurance	NOUN
cjfa-48748	202	3	services	service	NOUN
cjfa-48748	202	4	in	in	ADP
cjfa-48748	202	5	australia	australia	PROPN
cjfa-48748	202	6	:	:	PUNCT
cjfa-48748	202	7	an	an	DET
cjfa-48748	202	8	integrated	integrated	ADJ
cjfa-48748	202	9	approach	approach	NOUN
cjfa-48748	202	10	.	.	PUNCT
cjfa-48748	203	1	8th	8th	PROPN
cjfa-48748	203	2	edition	edition	PROPN
cjfa-48748	203	3	.	.	PUNCT
cjfa-48748	204	1	pearson	pearson	PROPN
cjfa-48748	204	2	australia	australia	PROPN
cjfa-48748	204	3	,	,	PUNCT
cjfa-48748	204	4	nsw	nsw	PROPN
cjfa-48748	204	5	2086	2086	NUM
cjfa-48748	204	6	.	.	PUNCT
cjfa-48748	205	1	bae	bae	PROPN
cjfa-48748	205	2	,	,	PUNCT
cjfa-48748	205	3	g.s	g.s	PROPN
cjfa-48748	205	4	.	.	PROPN
cjfa-48748	205	5	,	,	PUNCT
cjfa-48748	205	6	choi	choi	PROPN
cjfa-48748	205	7	,	,	PUNCT
cjfa-48748	205	8	u.s	u.s	PROPN
cjfa-48748	205	9	.	.	PROPN
cjfa-48748	205	10	,	,	PUNCT
cjfa-48748	205	11	dhaliwal	dhaliwal	PROPN
cjfa-48748	205	12	,	,	PUNCT
cjfa-48748	205	13	d.s	d.s	PROPN
cjfa-48748	205	14	.	.	PROPN
cjfa-48748	205	15	,	,	PUNCT
cjfa-48748	205	16	&	&	CCONJ
cjfa-48748	205	17	lamoreaux	lamoreaux	PROPN
cjfa-48748	205	18	,	,	PUNCT
cjfa-48748	205	19	p.t	p.t	PROPN
cjfa-48748	205	20	.	.	PROPN
cjfa-48748	205	21	(	(	PUNCT
cjfa-48748	205	22	2017	2017	NUM
cjfa-48748	205	23	)	)	PUNCT
cjfa-48748	205	24	.	.	PUNCT
cjfa-48748	206	1	auditors	auditor	NOUN
cjfa-48748	206	2	and	and	CCONJ
cjfa-48748	206	3	client	client	NOUN
cjfa-48748	206	4	investment	investment	NOUN
cjfa-48748	206	5	efficiency	efficiency	NOUN
cjfa-48748	206	6	.	.	PUNCT
cjfa-48748	207	1	the	the	DET
cjfa-48748	207	2	accounting	accounting	NOUN
cjfa-48748	207	3	review	review	NOUN
cjfa-48748	207	4	,	,	PUNCT
cjfa-48748	207	5	92(2	92(2	NUM
cjfa-48748	207	6	)	)	PUNCT
cjfa-48748	207	7	,	,	PUNCT
cjfa-48748	207	8	19	19	NUM
cjfa-48748	207	9	-	-	SYM
cjfa-48748	207	10	40	40	NUM
cjfa-48748	207	11	.	.	PUNCT
cjfa-48748	208	1	http://dx.doi.org/10.2308/	http://dx.doi.org/10.2308/	NOUN
cjfa-48748	208	2	accr-51530	accr-51530	PROPN
cjfa-48748	208	3	.	.	PUNCT
cjfa-48748	209	1	beasley	beasley	PROPN
cjfa-48748	209	2	,	,	PUNCT
cjfa-48748	209	3	m.	m.	NOUN
cjfa-48748	209	4	,	,	PUNCT
cjfa-48748	209	5	&	&	CCONJ
cjfa-48748	209	6	petroni	petroni	PROPN
cjfa-48748	209	7	,	,	PUNCT
cjfa-48748	209	8	k.r	k.r	PROPN
cjfa-48748	209	9	.	.	PROPN
cjfa-48748	209	10	(	(	PUNCT
cjfa-48748	209	11	2001	2001	NUM
cjfa-48748	209	12	)	)	PUNCT
cjfa-48748	209	13	.	.	PUNCT
cjfa-48748	210	1	board	board	NOUN
cjfa-48748	210	2	independence	independence	NOUN
cjfa-48748	210	3	and	and	CCONJ
cjfa-48748	210	4	audit	audit	NOUN
cjfa-48748	210	5	-	-	PUNCT
cjfa-48748	210	6	firm	firm	NOUN
cjfa-48748	210	7	type	type	NOUN
cjfa-48748	210	8	.	.	PUNCT
cjfa-48748	211	1	auditing	auditing	NOUN
cjfa-48748	211	2	:	:	PUNCT
cjfa-48748	211	3	a	a	DET
cjfa-48748	211	4	journal	journal	NOUN
cjfa-48748	211	5	of	of	ADP
cjfa-48748	211	6	practice	practice	NOUN
cjfa-48748	211	7	and	and	CCONJ
cjfa-48748	211	8	theory	theory	NOUN
cjfa-48748	211	9	,	,	PUNCT
cjfa-48748	211	10	20(1	20(1	NUM
cjfa-48748	211	11	)	)	PUNCT
cjfa-48748	211	12	,	,	PUNCT
cjfa-48748	211	13	97	97	NUM
cjfa-48748	211	14	-	-	SYM
cjfa-48748	211	15	114	114	NUM
cjfa-48748	211	16	.	.	PUNCT
cjfa-48748	212	1	http://dx.doi.org/10.2308/	http://dx.doi.org/10.2308/	NUM
cjfa-48748	212	2	aud.2001.20.1.97	aud.2001.20.1.97	PROPN
cjfa-48748	212	3	.	.	PROPN
cjfa-48748	212	4	bedford	bedford	PROPN
cjfa-48748	212	5	,	,	PUNCT
cjfa-48748	212	6	a.	a.	PROPN
cjfa-48748	212	7	,	,	PUNCT
cjfa-48748	212	8	bugeja	bugeja	NOUN
cjfa-48748	212	9	,	,	PUNCT
cjfa-48748	212	10	m.	m.	NOUN
cjfa-48748	212	11	,	,	PUNCT
cjfa-48748	212	12	&	&	CCONJ
cjfa-48748	212	13	czernkowski	czernkowski	PROPN
cjfa-48748	212	14	,	,	PUNCT
cjfa-48748	212	15	r.	r.	PROPN
cjfa-48748	212	16	(	(	PUNCT
cjfa-48748	212	17	2023	2023	NUM
cjfa-48748	212	18	)	)	PUNCT
cjfa-48748	212	19	.	.	PUNCT
cjfa-48748	213	1	is	be	AUX
cjfa-48748	213	2	the	the	DET
cjfa-48748	213	3	effect	effect	NOUN
cjfa-48748	213	4	of	of	ADP
cjfa-48748	213	5	shared	share	VERB
cjfa-48748	213	6	auditors	auditor	NOUN
cjfa-48748	213	7	driven	drive	VERB
cjfa-48748	213	8	by	by	ADP
cjfa-48748	213	9	shred	shred	ADJ
cjfa-48748	213	10	audit	audit	NOUN
cjfa-48748	213	11	paterns	patern	NOUN
cjfa-48748	213	12	?	?	PUNCT
cjfa-48748	214	1	the	the	DET
cjfa-48748	214	2	case	case	NOUN
cjfa-48748	214	3	of	of	ADP
cjfa-48748	214	4	m&as	m&as	PROPN
cjfa-48748	214	5	.	.	PUNCT
cjfa-48748	215	1	the	the	DET
cjfa-48748	215	2	british	british	PROPN
cjfa-48748	215	3	accounting	accounting	PROPN
cjfa-48748	215	4	review	review	PROPN
cjfa-48748	215	5	,	,	PUNCT
cjfa-48748	215	6	55(2	55(2	NUM
cjfa-48748	215	7	)	)	PUNCT
cjfa-48748	215	8	,	,	PUNCT
cjfa-48748	215	9	article	article	NOUN
cjfa-48748	215	10	101100	101100	NUM
cjfa-48748	215	11	.	.	PUNCT
cjfa-48748	216	1	https://dx.doi.org/10.1016/j.bar.2022.101100	https://dx.doi.org/10.1016/j.bar.2022.101100	NOUN
cjfa-48748	216	2	.	.	PUNCT
cjfa-48748	217	1	ben	ben	PROPN
cjfa-48748	217	2	-	-	PUNCT
cjfa-48748	217	3	hassoun	hassoun	PROPN
cjfa-48748	217	4	,	,	PUNCT
cjfa-48748	217	5	a.	a.	NOUN
cjfa-48748	217	6	,	,	PUNCT
cjfa-48748	217	7	aloui	aloui	ADV
cjfa-48748	217	8	,	,	PUNCT
cjfa-48748	217	9	c.	c.	PROPN
cjfa-48748	217	10	,	,	PUNCT
cjfa-48748	217	11	&	&	CCONJ
cjfa-48748	217	12	ben	ben	PROPN
cjfa-48748	217	13	-	-	PROPN
cjfa-48748	217	14	nasr	nasr	PROPN
cjfa-48748	217	15	,	,	PUNCT
cjfa-48748	217	16	h.	h.	PROPN
cjfa-48748	217	17	(	(	PUNCT
cjfa-48748	217	18	2018	2018	NUM
cjfa-48748	217	19	)	)	PUNCT
cjfa-48748	217	20	.	.	PUNCT
cjfa-48748	218	1	demand	demand	NOUN
cjfa-48748	218	2	for	for	ADP
cjfa-48748	218	3	audit	audit	NOUN
cjfa-48748	218	4	quality	quality	NOUN
cjfa-48748	218	5	in	in	ADP
cjfa-48748	218	6	newly	newly	ADV
cjfa-48748	218	7	privatized	privatized	ADJ
cjfa-48748	218	8	firms	firm	NOUN
cjfa-48748	218	9	in	in	ADP
cjfa-48748	218	10	mena	mena	PROPN
cjfa-48748	218	11	region	region	PROPN
cjfa-48748	218	12	:	:	PUNCT
cjfa-48748	218	13	role	role	NOUN
cjfa-48748	218	14	of	of	ADP
cjfa-48748	218	15	internal	internal	ADJ
cjfa-48748	218	16	corporate	corporate	ADJ
cjfa-48748	218	17	governance	governance	NOUN
cjfa-48748	218	18	mechanisms	mechanism	NOUN
cjfa-48748	218	19	.	.	PUNCT
cjfa-48748	219	1	research	research	NOUN
cjfa-48748	219	2	in	in	ADP
cjfa-48748	219	3	international	international	ADJ
cjfa-48748	219	4	business	business	NOUN
cjfa-48748	219	5	and	and	CCONJ
cjfa-48748	219	6	finance	finance	NOUN
cjfa-48748	219	7	,	,	PUNCT
cjfa-48748	219	8	45	45	NUM
cjfa-48748	219	9	(	(	PUNCT
cjfa-48748	219	10	c	c	NOUN
cjfa-48748	219	11	)	)	PUNCT
cjfa-48748	219	12	,	,	PUNCT
cjfa-48748	219	13	334	334	NUM
cjfa-48748	219	14	-	-	SYM
cjfa-48748	219	15	348	348	NUM
cjfa-48748	219	16	.	.	PUNCT
cjfa-48748	220	1	https://dx.doi	https://dx.doi	NOUN
cjfa-48748	220	2	.	.	PUNCT
cjfa-48748	221	1	org/10.1016	org/10.1016	PROPN
cjfa-48748	221	2	/	/	SYM
cjfa-48748	221	3	j.ribaf.2017.07.167	j.ribaf.2017.07.167	PROPN
cjfa-48748	221	4	.	.	PUNCT
cjfa-48748	221	5	bills	bill	NOUN
cjfa-48748	221	6	,	,	PUNCT
cjfa-48748	221	7	k.	k.	PROPN
cjfa-48748	221	8	,	,	PUNCT
cjfa-48748	221	9	&	&	CCONJ
cjfa-48748	221	10	stephens	stephens	PROPN
cjfa-48748	221	11	,	,	PUNCT
cjfa-48748	221	12	n.	n.	NOUN
cjfa-48748	221	13	(	(	PUNCT
cjfa-48748	221	14	2016	2016	NUM
cjfa-48748	221	15	)	)	PUNCT
cjfa-48748	221	16	.	.	PUNCT
cjfa-48748	222	1	spatial	spatial	ADJ
cjfa-48748	222	2	competition	competition	NOUN
cjfa-48748	222	3	at	at	ADP
cjfa-48748	222	4	the	the	DET
cjfa-48748	222	5	intersection	intersection	NOUN
cjfa-48748	222	6	of	of	ADP
cjfa-48748	222	7	the	the	DET
cjfa-48748	222	8	large	large	ADJ
cjfa-48748	222	9	and	and	CCONJ
cjfa-48748	222	10	small	small	ADJ
cjfa-48748	222	11	audit	audit	NOUN
cjfa-48748	222	12	firm	firm	ADJ
cjfa-48748	222	13	markets	market	NOUN
cjfa-48748	222	14	.	.	PUNCT
cjfa-48748	223	1	auditing	auditing	NOUN
cjfa-48748	223	2	:	:	PUNCT
cjfa-48748	223	3	a	a	DET
cjfa-48748	223	4	journal	journal	NOUN
cjfa-48748	223	5	of	of	ADP
cjfa-48748	223	6	practice	practice	NOUN
cjfa-48748	223	7	&	&	CCONJ
cjfa-48748	223	8	theory	theory	NOUN
cjfa-48748	223	9	,	,	PUNCT
cjfa-48748	223	10	35(1	35(1	NUM
cjfa-48748	223	11	)	)	PUNCT
cjfa-48748	223	12	,	,	PUNCT
cjfa-48748	223	13	23	23	NUM
cjfa-48748	223	14	-	-	SYM
cjfa-48748	223	15	45	45	NUM
cjfa-48748	223	16	.	.	PUNCT
cjfa-48748	224	1	http://dx.doi.org/10.2308/ajpt-51159	http://dx.doi.org/10.2308/ajpt-51159	PROPN
cjfa-48748	224	2	.	.	PUNCT
cjfa-48748	225	1	bills	bill	NOUN
cjfa-48748	225	2	,	,	PUNCT
cjfa-48748	225	3	k.	k.	PROPN
cjfa-48748	225	4	,	,	PUNCT
cjfa-48748	225	5	cobabe	cobabe	ADJ
cjfa-48748	225	6	,	,	PUNCT
cjfa-48748	225	7	m.	m.	NOUN
cjfa-48748	225	8	,	,	PUNCT
cjfa-48748	225	9	pittman	pittman	NOUN
cjfa-48748	225	10	,	,	PUNCT
cjfa-48748	225	11	j.	j.	PROPN
cjfa-48748	225	12	&	&	CCONJ
cjfa-48748	225	13	stein	stein	PROPN
cjfa-48748	225	14	,	,	PUNCT
cjfa-48748	225	15	s.e	s.e	PROPN
cjfa-48748	225	16	.	.	PROPN
cjfa-48748	225	17	(	(	PUNCT
cjfa-48748	225	18	2020	2020	NUM
cjfa-48748	225	19	)	)	PUNCT
cjfa-48748	225	20	.	.	PUNCT
cjfa-48748	226	1	to	to	PART
cjfa-48748	226	2	share	share	VERB
cjfa-48748	226	3	or	or	CCONJ
cjfa-48748	226	4	not	not	PART
cjfa-48748	226	5	to	to	PART
cjfa-48748	226	6	share	share	VERB
cjfa-48748	226	7	:	:	PUNCT
cjfa-48748	226	8	the	the	DET
cjfa-48748	226	9	importance	importance	NOUN
cjfa-48748	226	10	of	of	ADP
cjfa-48748	226	11	peer	peer	NOUN
cjfa-48748	226	12	firm	firm	ADJ
cjfa-48748	226	13	similarity	similarity	NOUN
cjfa-48748	226	14	to	to	ADP
cjfa-48748	226	15	auditor	auditor	NOUN
cjfa-48748	226	16	choice	choice	NOUN
cjfa-48748	226	17	.	.	PUNCT
cjfa-48748	227	1	accounting	accounting	NOUN
cjfa-48748	227	2	,	,	PUNCT
cjfa-48748	227	3	organizations	organization	NOUN
cjfa-48748	227	4	and	and	CCONJ
cjfa-48748	227	5	society	society	NOUN
cjfa-48748	227	6	,	,	PUNCT
cjfa-48748	227	7	83	83	NUM
cjfa-48748	227	8	,	,	PUNCT
cjfa-48748	227	9	article	article	NOUN
cjfa-48748	227	10	101115	101115	NUM
cjfa-48748	227	11	.	.	PUNCT
cjfa-48748	228	1	http://dx.doi.org/10.1016/j.aos.2020.101115	http://dx.doi.org/10.1016/j.aos.2020.101115	PROPN
cjfa-48748	228	2	.	.	PUNCT
cjfa-48748	229	1	bills	bill	NOUN
cjfa-48748	229	2	,	,	PUNCT
cjfa-48748	229	3	k.	k.	PROPN
cjfa-48748	229	4	,	,	PUNCT
cjfa-48748	229	5	jeter	jeter	PROPN
cjfa-48748	229	6	,	,	PUNCT
cjfa-48748	229	7	d.	d.	PROPN
cjfa-48748	229	8	,	,	PUNCT
cjfa-48748	229	9	&	&	CCONJ
cjfa-48748	229	10	stein	stein	PROPN
cjfa-48748	229	11	,	,	PUNCT
cjfa-48748	229	12	s.	s.	PROPN
cjfa-48748	229	13	(	(	PUNCT
cjfa-48748	229	14	2015	2015	NUM
cjfa-48748	229	15	)	)	PUNCT
cjfa-48748	229	16	.	.	PUNCT
cjfa-48748	230	1	auditor	auditor	NOUN
cjfa-48748	230	2	industry	industry	NOUN
cjfa-48748	230	3	specialization	specialization	NOUN
cjfa-48748	230	4	and	and	CCONJ
cjfa-48748	230	5	evidence	evidence	NOUN
cjfa-48748	230	6	of	of	ADP
cjfa-48748	230	7	cost	cost	NOUN
cjfa-48748	230	8	efficiencies	efficiency	NOUN
cjfa-48748	230	9	in	in	ADP
cjfa-48748	230	10	homogenous	homogenous	ADJ
cjfa-48748	230	11	industries	industry	NOUN
cjfa-48748	230	12	.	.	PUNCT
cjfa-48748	231	1	the	the	DET
cjfa-48748	231	2	accounting	accounting	NOUN
cjfa-48748	231	3	review	review	NOUN
cjfa-48748	231	4	,	,	PUNCT
cjfa-48748	231	5	90(5	90(5	NUM
cjfa-48748	231	6	)	)	PUNCT
cjfa-48748	231	7	,	,	PUNCT
cjfa-48748	231	8	1721	1721	NUM
cjfa-48748	231	9	-	-	SYM
cjfa-48748	231	10	1754	1754	NUM
cjfa-48748	231	11	.	.	PUNCT
cjfa-48748	232	1	http://dx.doi.org/10.2308/accr-51003	http://dx.doi.org/10.2308/accr-51003	PROPN
cjfa-48748	232	2	.	.	PROPN
cjfa-48748	232	3	brown	brown	PROPN
cjfa-48748	232	4	,	,	PUNCT
cjfa-48748	232	5	s.v	s.v	PROPN
cjfa-48748	232	6	.	.	PROPN
cjfa-48748	232	7	,	,	PUNCT
cjfa-48748	232	8	&	&	CCONJ
cjfa-48748	232	9	knechel	knechel	PROPN
cjfa-48748	232	10	,	,	PUNCT
cjfa-48748	232	11	r.	r.	PROPN
cjfa-48748	232	12	(	(	PUNCT
cjfa-48748	232	13	2016	2016	NUM
cjfa-48748	232	14	)	)	PUNCT
cjfa-48748	232	15	.	.	PUNCT
cjfa-48748	233	1	auditor	auditor	NOUN
cjfa-48748	233	2	-	-	PUNCT
cjfa-48748	233	3	client	client	NOUN
cjfa-48748	233	4	compatibility	compatibility	NOUN
cjfa-48748	233	5	and	and	CCONJ
cjfa-48748	233	6	audit	audit	NOUN
cjfa-48748	233	7	firm	firm	ADJ
cjfa-48748	233	8	selection	selection	NOUN
cjfa-48748	233	9	.	.	PUNCT
cjfa-48748	234	1	journal	journal	NOUN
cjfa-48748	234	2	of	of	ADP
cjfa-48748	234	3	accounting	accounting	NOUN
cjfa-48748	234	4	research	research	NOUN
cjfa-48748	234	5	,	,	PUNCT
cjfa-48748	234	6	54(3	54(3	NUM
cjfa-48748	234	7	)	)	PUNCT
cjfa-48748	234	8	,	,	PUNCT
cjfa-48748	234	9	725	725	NUM
cjfa-48748	234	10	-	-	SYM
cjfa-48748	234	11	775	775	NUM
cjfa-48748	234	12	.	.	PUNCT
cjfa-48748	235	1	http://dx.doi.org/10.1111/1475679x.12105	http://dx.doi.org/10.1111/1475679x.12105	PROPN
cjfa-48748	236	1	.	.	PUNCT
cjfa-48748	236	2	cahan	cahan	PROPN
cjfa-48748	236	3	,	,	PUNCT
cjfa-48748	236	4	s.f	s.f	PROPN
cjfa-48748	236	5	.	.	PROPN
cjfa-48748	236	6	,	,	PUNCT
cjfa-48748	236	7	godfrey	godfrey	PROPN
cjfa-48748	236	8	,	,	PUNCT
cjfa-48748	236	9	j.m	j.m	PROPN
cjfa-48748	236	10	.	.	PROPN
cjfa-48748	236	11	,	,	PUNCT
cjfa-48748	236	12	hamilton	hamilton	PROPN
cjfa-48748	236	13	,	,	PUNCT
cjfa-48748	236	14	j.	j.	PROPN
cjfa-48748	236	15	,	,	PUNCT
cjfa-48748	236	16	&	&	CCONJ
cjfa-48748	236	17	jeter	jeter	PROPN
cjfa-48748	236	18	,	,	PUNCT
cjfa-48748	236	19	d.c	d.c	PROPN
cjfa-48748	236	20	.	.	PUNCT
cjfa-48748	236	21	(	(	PUNCT
cjfa-48748	236	22	2008	2008	NUM
cjfa-48748	236	23	)	)	PUNCT
cjfa-48748	236	24	.	.	PUNCT
cjfa-48748	237	1	auditor	auditor	PROPN
cjfa-48748	237	2	specialization	specialization	PROPN
cjfa-48748	237	3	,	,	PUNCT
cjfa-48748	237	4	auditor	auditor	NOUN
cjfa-48748	237	5	dominance	dominance	NOUN
cjfa-48748	237	6	,	,	PUNCT
cjfa-48748	237	7	and	and	CCONJ
cjfa-48748	237	8	audit	audit	NOUN
cjfa-48748	237	9	fees	fee	NOUN
cjfa-48748	237	10	:	:	PUNCT
cjfa-48748	237	11	the	the	DET
cjfa-48748	237	12	role	role	NOUN
cjfa-48748	237	13	of	of	ADP
cjfa-48748	237	14	investment	investment	NOUN
cjfa-48748	237	15	opportunities	opportunity	NOUN
cjfa-48748	237	16	.	.	PUNCT
cjfa-48748	238	1	the	the	DET
cjfa-48748	238	2	accounting	accounting	PROPN
cjfa-48748	238	3	review	review	PROPN
cjfa-48748	238	4	,	,	PUNCT
cjfa-48748	238	5	83(6	83(6	PROPN
cjfa-48748	238	6	)	)	PUNCT
cjfa-48748	238	7	,	,	PUNCT
cjfa-48748	238	8	1393	1393	NUM
cjfa-48748	238	9	-	-	SYM
cjfa-48748	238	10	1423	1423	NUM
cjfa-48748	238	11	.	.	PUNCT
cjfa-48748	239	1	http://dx.doi.org/10.2308/accr.2008.83.6.1393	http://dx.doi.org/10.2308/accr.2008.83.6.1393	PROPN
cjfa-48748	239	2	.	.	PUNCT
cjfa-48748	240	1	cameron	cameron	PROPN
cjfa-48748	240	2	,	,	PUNCT
cjfa-48748	240	3	a.c	a.c	PROPN
cjfa-48748	240	4	.	.	PROPN
cjfa-48748	240	5	,	,	PUNCT
cjfa-48748	240	6	gelbach	gelbach	PROPN
cjfa-48748	240	7	,	,	PUNCT
cjfa-48748	240	8	j.b	j.b	PROPN
cjfa-48748	240	9	.	.	PROPN
cjfa-48748	240	10	,	,	PUNCT
cjfa-48748	240	11	&	&	CCONJ
cjfa-48748	240	12	miller	miller	PROPN
cjfa-48748	240	13	,	,	PUNCT
cjfa-48748	240	14	d.l	d.l	PROPN
cjfa-48748	240	15	.	.	PROPN
cjfa-48748	240	16	(	(	PUNCT
cjfa-48748	240	17	2011	2011	NUM
cjfa-48748	240	18	)	)	PUNCT
cjfa-48748	240	19	.	.	PUNCT
cjfa-48748	241	1	robust	robust	ADJ
cjfa-48748	241	2	inference	inference	NOUN
cjfa-48748	241	3	with	with	ADP
cjfa-48748	241	4	multiway	multiway	NOUN
cjfa-48748	241	5	clustering	clustering	NOUN
cjfa-48748	241	6	.	.	PUNCT
cjfa-48748	242	1	journal	journal	PROPN
cjfa-48748	242	2	of	of	ADP
cjfa-48748	242	3	business	business	PROPN
cjfa-48748	242	4	&	&	CCONJ
cjfa-48748	242	5	economic	economic	ADJ
cjfa-48748	242	6	statistics	statistic	NOUN
cjfa-48748	242	7	,	,	PUNCT
cjfa-48748	242	8	29(2	29(2	NUM
cjfa-48748	242	9	)	)	PUNCT
cjfa-48748	242	10	,	,	PUNCT
cjfa-48748	242	11	238	238	NUM
cjfa-48748	242	12	-	-	SYM
cjfa-48748	242	13	249	249	NUM
cjfa-48748	242	14	.	.	PUNCT
cjfa-48748	243	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48748	243	2	.	.	PUNCT
cjfa-48748	244	1	org/10.1198	org/10.1198	ADJ
cjfa-48748	244	2	/	/	SYM
cjfa-48748	244	3	jbes.2010.07136	jbes.2010.07136	NOUN
cjfa-48748	244	4	.	.	PUNCT
cjfa-48748	245	1	chaari	chaari	PROPN
cjfa-48748	245	2	,	,	PUNCT
cjfa-48748	245	3	h.f	h.f	PROPN
cjfa-48748	245	4	.	.	PROPN
cjfa-48748	245	5	,	,	PUNCT
cjfa-48748	245	6	belanès	belanès	PROPN
cjfa-48748	245	7	,	,	PUNCT
cjfa-48748	245	8	a.	a.	PROPN
cjfa-48748	245	9	,	,	PUNCT
cjfa-48748	245	10	&	&	CCONJ
cjfa-48748	245	11	lajmi	lajmi	PROPN
cjfa-48748	245	12	,	,	PUNCT
cjfa-48748	245	13	a.	a.	NOUN
cjfa-48748	245	14	(	(	PUNCT
cjfa-48748	245	15	2022	2022	NUM
cjfa-48748	245	16	)	)	PUNCT
cjfa-48748	245	17	.	.	PUNCT
cjfa-48748	246	1	fraud	fraud	NOUN
cjfa-48748	246	2	risk	risk	NOUN
cjfa-48748	246	3	and	and	CCONJ
cjfa-48748	246	4	audit	audit	NOUN
cjfa-48748	246	5	quality	quality	NOUN
cjfa-48748	246	6	:	:	PUNCT
cjfa-48748	246	7	the	the	DET
cjfa-48748	246	8	case	case	NOUN
cjfa-48748	246	9	of	of	ADP
cjfa-48748	246	10	us	us	PROPN
cjfa-48748	246	11	public	public	ADJ
cjfa-48748	246	12	firms	firm	NOUN
cjfa-48748	246	13	.	.	PUNCT
cjfa-48748	247	1	copernican	copernican	PROPN
cjfa-48748	247	2	journal	journal	PROPN
cjfa-48748	247	3	of	of	ADP
cjfa-48748	247	4	finance	finance	PROPN
cjfa-48748	247	5	&	&	CCONJ
cjfa-48748	247	6	accounting	accounting	PROPN
cjfa-48748	247	7	,	,	PUNCT
cjfa-48748	247	8	11(1	11(1	NUM
cjfa-48748	247	9	)	)	PUNCT
cjfa-48748	247	10	,	,	PUNCT
cjfa-48748	247	11	29–47	29–47	NUM
cjfa-48748	247	12	.	.	PUNCT
cjfa-48748	248	1	http://	http://	PROPN
cjfa-48748	248	2	dx.doi.org/10.12775/	dx.doi.org/10.12775/	PROPN
cjfa-48748	248	3	cjfa.2022.002	cjfa.2022.002	PROPN
cjfa-48748	248	4	.	.	PUNCT
cjfa-48748	249	1	amira	amira	PROPN
cjfa-48748	249	2	ben	ben	PROPN
cjfa-48748	249	3	hassoun2424	hassoun2424	PROPN
cjfa-48748	249	4	danos	danos	PROPN
cjfa-48748	249	5	,	,	PUNCT
cjfa-48748	249	6	p.	p.	PROPN
cjfa-48748	249	7	,	,	PUNCT
cjfa-48748	249	8	&	&	CCONJ
cjfa-48748	249	9	eichenseher	eichenseher	PROPN
cjfa-48748	249	10	,	,	PUNCT
cjfa-48748	249	11	j.w	j.w	PROPN
cjfa-48748	249	12	.	.	PROPN
cjfa-48748	249	13	(	(	PUNCT
cjfa-48748	249	14	1982	1982	NUM
cjfa-48748	249	15	)	)	PUNCT
cjfa-48748	249	16	.	.	PUNCT
cjfa-48748	250	1	audit	audit	NOUN
cjfa-48748	250	2	industry	industry	NOUN
cjfa-48748	250	3	dynamics	dynamic	NOUN
cjfa-48748	250	4	:	:	PUNCT
cjfa-48748	250	5	factors	factor	NOUN
cjfa-48748	250	6	affecting	affect	VERB
cjfa-48748	250	7	changes	change	NOUN
cjfa-48748	250	8	in	in	ADP
cjfa-48748	250	9	client	client	NOUN
cjfa-48748	250	10	industry	industry	NOUN
cjfa-48748	250	11	market	market	NOUN
cjfa-48748	250	12	shares	share	NOUN
cjfa-48748	250	13	.	.	PUNCT
cjfa-48748	251	1	journal	journal	NOUN
cjfa-48748	251	2	of	of	ADP
cjfa-48748	251	3	accounting	accounting	NOUN
cjfa-48748	251	4	research	research	NOUN
cjfa-48748	251	5	,	,	PUNCT
cjfa-48748	251	6	20(2	20(2	NUM
cjfa-48748	251	7	)	)	PUNCT
cjfa-48748	251	8	,	,	PUNCT
cjfa-48748	251	9	604–616	604–616	NUM
cjfa-48748	251	10	.	.	PUNCT
cjfa-48748	252	1	http://dx.doi.org/10.2307/2490888	http://dx.doi.org/10.2307/2490888	PROPN
cjfa-48748	252	2	.	.	PUNCT
cjfa-48748	253	1	defond	defond	NOUN
cjfa-48748	253	2	,	,	PUNCT
cjfa-48748	253	3	m.	m.	NOUN
cjfa-48748	253	4	(	(	PUNCT
cjfa-48748	253	5	1992	1992	NUM
cjfa-48748	253	6	)	)	PUNCT
cjfa-48748	253	7	the	the	DET
cjfa-48748	253	8	association	association	NOUN
cjfa-48748	253	9	between	between	ADP
cjfa-48748	253	10	changes	change	NOUN
cjfa-48748	253	11	in	in	ADP
cjfa-48748	253	12	client	client	NOUN
cjfa-48748	253	13	firm	firm	NOUN
cjfa-48748	253	14	agency	agency	NOUN
cjfa-48748	253	15	costs	cost	NOUN
cjfa-48748	253	16	and	and	CCONJ
cjfa-48748	253	17	auditor	auditor	NOUN
cjfa-48748	253	18	switching	switching	NOUN
cjfa-48748	253	19	.	.	PUNCT
cjfa-48748	254	1	auditing	auditing	NOUN
cjfa-48748	254	2	:	:	PUNCT
cjfa-48748	254	3	a	a	DET
cjfa-48748	254	4	journal	journal	NOUN
cjfa-48748	254	5	of	of	ADP
cjfa-48748	254	6	practice	practice	NOUN
cjfa-48748	254	7	&	&	CCONJ
cjfa-48748	254	8	theory	theory	NOUN
cjfa-48748	254	9	,	,	PUNCT
cjfa-48748	254	10	11(1	11(1	NUM
cjfa-48748	254	11	)	)	PUNCT
cjfa-48748	254	12	,	,	PUNCT
cjfa-48748	254	13	16	16	NUM
cjfa-48748	254	14	-	-	SYM
cjfa-48748	254	15	31	31	NUM
cjfa-48748	254	16	.	.	PUNCT
cjfa-48748	255	1	dhaliwal	dhaliwal	PROPN
cjfa-48748	255	2	,	,	PUNCT
cjfa-48748	255	3	d.	d.	PROPN
cjfa-48748	255	4	,	,	PUNCT
cjfa-48748	255	5	lamoreaux	lamoreaux	PROPN
cjfa-48748	255	6	,	,	PUNCT
cjfa-48748	255	7	p.	p.	PROPN
cjfa-48748	255	8	,	,	PUNCT
cjfa-48748	255	9	litov	litov	PROPN
cjfa-48748	255	10	,	,	PUNCT
cjfa-48748	255	11	p.	p.	NOUN
cjfa-48748	255	12	,	,	PUNCT
cjfa-48748	255	13	&	&	CCONJ
cjfa-48748	255	14	neyland	neyland	PROPN
cjfa-48748	255	15	,	,	PUNCT
cjfa-48748	255	16	j.	j.	PROPN
cjfa-48748	255	17	(	(	PUNCT
cjfa-48748	255	18	2016	2016	NUM
cjfa-48748	255	19	)	)	PUNCT
cjfa-48748	255	20	.	.	PUNCT
cjfa-48748	256	1	shared	share	VERB
cjfa-48748	256	2	auditors	auditor	NOUN
cjfa-48748	256	3	in	in	ADP
cjfa-48748	256	4	mergers	merger	NOUN
cjfa-48748	256	5	and	and	CCONJ
cjfa-48748	256	6	acquisitions	acquisition	NOUN
cjfa-48748	256	7	.	.	PUNCT
cjfa-48748	257	1	journal	journal	NOUN
cjfa-48748	257	2	of	of	ADP
cjfa-48748	257	3	accounting	accounting	NOUN
cjfa-48748	257	4	and	and	CCONJ
cjfa-48748	257	5	economics	economic	NOUN
cjfa-48748	257	6	,	,	PUNCT
cjfa-48748	257	7	61(1	61(1	NOUN
cjfa-48748	257	8	)	)	PUNCT
cjfa-48748	257	9	,	,	PUNCT
cjfa-48748	257	10	49	49	NUM
cjfa-48748	257	11	-	-	SYM
cjfa-48748	257	12	76	76	NUM
cjfa-48748	257	13	.	.	PUNCT
cjfa-48748	258	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48748	258	2	.	.	PUNCT
cjfa-48748	259	1	org/10.1016	org/10.1016	PROPN
cjfa-48748	259	2	/	/	SYM
cjfa-48748	259	3	j.jacceco.2015.01.005	j.jacceco.2015.01.005	PROPN
cjfa-48748	259	4	.	.	PUNCT
cjfa-48748	260	1	dunn	dunn	PROPN
cjfa-48748	260	2	,	,	PUNCT
cjfa-48748	260	3	k.a	k.a	PROPN
cjfa-48748	260	4	.	.	PROPN
cjfa-48748	260	5	,	,	PUNCT
cjfa-48748	260	6	&	&	CCONJ
cjfa-48748	260	7	mayhew	mayhew	PROPN
cjfa-48748	260	8	,	,	PUNCT
cjfa-48748	260	9	b.w	b.w	PROPN
cjfa-48748	260	10	.	.	PROPN
cjfa-48748	260	11	(	(	PUNCT
cjfa-48748	260	12	2004	2004	NUM
cjfa-48748	260	13	)	)	PUNCT
cjfa-48748	260	14	.	.	PUNCT
cjfa-48748	261	1	audit	audit	NOUN
cjfa-48748	261	2	firm	firm	NOUN
cjfa-48748	261	3	industry	industry	NOUN
cjfa-48748	261	4	specialization	specialization	NOUN
cjfa-48748	261	5	and	and	CCONJ
cjfa-48748	261	6	client	client	NOUN
cjfa-48748	261	7	disclosure	disclosure	NOUN
cjfa-48748	261	8	quality	quality	NOUN
cjfa-48748	261	9	.	.	PUNCT
cjfa-48748	262	1	review	review	NOUN
cjfa-48748	262	2	of	of	ADP
cjfa-48748	262	3	accounting	accounting	NOUN
cjfa-48748	262	4	studies	study	NOUN
cjfa-48748	262	5	,	,	PUNCT
cjfa-48748	262	6	9	9	NUM
cjfa-48748	262	7	,	,	PUNCT
cjfa-48748	262	8	35–58	35–58	NUM
cjfa-48748	262	9	.	.	PUNCT
cjfa-48748	263	1	http://dx.doi.org/10.1023/	http://dx.doi.org/10.1023/	PRON
cjfa-48748	263	2	b	b	X
cjfa-48748	263	3	:	:	PUNCT
cjfa-48748	263	4	rast.0000013628.49401.69	rast.0000013628.49401.69	PROPN
cjfa-48748	263	5	.	.	PUNCT
cjfa-48748	264	1	eichenseher	eichenseher	PROPN
cjfa-48748	264	2	,	,	PUNCT
cjfa-48748	264	3	j.w	j.w	PROPN
cjfa-48748	264	4	.	.	PROPN
cjfa-48748	264	5	,	,	PUNCT
cjfa-48748	264	6	&	&	CCONJ
cjfa-48748	264	7	danos	danos	PROPN
cjfa-48748	264	8	,	,	PUNCT
cjfa-48748	264	9	p.	p.	NOUN
cjfa-48748	264	10	(	(	PUNCT
cjfa-48748	264	11	1981	1981	NUM
cjfa-48748	264	12	)	)	PUNCT
cjfa-48748	264	13	.	.	PUNCT
cjfa-48748	265	1	the	the	DET
cjfa-48748	265	2	analysis	analysis	NOUN
cjfa-48748	265	3	of	of	ADP
cjfa-48748	265	4	industry	industry	NOUN
cjfa-48748	265	5	-	-	PUNCT
cjfa-48748	265	6	specific	specific	ADJ
cjfa-48748	265	7	auditor	auditor	NOUN
cjfa-48748	265	8	concentration	concentration	NOUN
cjfa-48748	265	9	:	:	PUNCT
cjfa-48748	265	10	towards	towards	ADP
cjfa-48748	265	11	an	an	DET
cjfa-48748	265	12	explanatory	explanatory	ADJ
cjfa-48748	265	13	model	model	NOUN
cjfa-48748	265	14	.	.	PUNCT
cjfa-48748	266	1	the	the	DET
cjfa-48748	266	2	accounting	accounting	NOUN
cjfa-48748	266	3	review	review	NOUN
cjfa-48748	266	4	,	,	PUNCT
cjfa-48748	266	5	56	56	NUM
cjfa-48748	266	6	(	(	PUNCT
cjfa-48748	266	7	july	july	PROPN
cjfa-48748	266	8	)	)	PUNCT
cjfa-48748	266	9	,	,	PUNCT
cjfa-48748	266	10	479–492	479–492	NUM
cjfa-48748	266	11	.	.	PUNCT
cjfa-48748	266	12	francis	francis	PROPN
cjfa-48748	266	13	,	,	PUNCT
cjfa-48748	266	14	j.r	j.r	PROPN
cjfa-48748	266	15	.	.	PROPN
cjfa-48748	266	16	,	,	PUNCT
cjfa-48748	266	17	pinnuck	pinnuck	NOUN
cjfa-48748	266	18	,	,	PUNCT
cjfa-48748	266	19	m.	m.	NOUN
cjfa-48748	266	20	&	&	CCONJ
cjfa-48748	266	21	watanabe	watanabe	PROPN
cjfa-48748	266	22	,	,	PUNCT
cjfa-48748	266	23	o.	o.	PROPN
cjfa-48748	266	24	(	(	PUNCT
cjfa-48748	266	25	2014	2014	NUM
cjfa-48748	266	26	)	)	PUNCT
cjfa-48748	266	27	.	.	PUNCT
cjfa-48748	267	1	auditor	auditor	NOUN
cjfa-48748	267	2	style	style	NOUN
cjfa-48748	267	3	and	and	CCONJ
cjfa-48748	267	4	financial	financial	ADJ
cjfa-48748	267	5	statement	statement	NOUN
cjfa-48748	267	6	comparability	comparability	NOUN
cjfa-48748	267	7	.	.	PUNCT
cjfa-48748	268	1	the	the	DET
cjfa-48748	268	2	accounting	accounting	NOUN
cjfa-48748	268	3	review	review	NOUN
cjfa-48748	268	4	,	,	PUNCT
cjfa-48748	268	5	89(2	89(2	NOUN
cjfa-48748	268	6	)	)	PUNCT
cjfa-48748	268	7	,	,	PUNCT
cjfa-48748	268	8	605	605	NUM
cjfa-48748	268	9	-	-	SYM
cjfa-48748	268	10	633	633	NUM
cjfa-48748	268	11	.	.	PUNCT
cjfa-48748	269	1	http://dx.doi.org/10.2308/	http://dx.doi.org/10.2308/	NOUN
cjfa-48748	269	2	accr-50642	accr-50642	ADJ
cjfa-48748	269	3	.	.	PUNCT
cjfa-48748	270	1	godfrey	godfrey	PROPN
cjfa-48748	270	2	,	,	PUNCT
cjfa-48748	270	3	j.	j.	PROPN
cjfa-48748	270	4	,	,	PUNCT
cjfa-48748	270	5	&	&	CCONJ
cjfa-48748	270	6	hamilton	hamilton	PROPN
cjfa-48748	270	7	,	,	PUNCT
cjfa-48748	270	8	j.	j.	PROPN
cjfa-48748	270	9	(	(	PUNCT
cjfa-48748	270	10	2005	2005	NUM
cjfa-48748	270	11	)	)	PUNCT
cjfa-48748	270	12	.	.	PUNCT
cjfa-48748	271	1	the	the	DET
cjfa-48748	271	2	impact	impact	NOUN
cjfa-48748	271	3	of	of	ADP
cjfa-48748	271	4	r&d	r&d	NOUN
cjfa-48748	271	5	intensity	intensity	NOUN
cjfa-48748	271	6	on	on	ADP
cjfa-48748	271	7	demand	demand	NOUN
cjfa-48748	271	8	for	for	ADP
cjfa-48748	271	9	specialist	specialist	ADJ
cjfa-48748	271	10	auditor	auditor	NOUN
cjfa-48748	271	11	services	service	NOUN
cjfa-48748	271	12	.	.	PUNCT
cjfa-48748	272	1	contemporary	contemporary	ADJ
cjfa-48748	272	2	accounting	accounting	PROPN
cjfa-48748	272	3	research	research	NOUN
cjfa-48748	272	4	,	,	PUNCT
cjfa-48748	272	5	22(1	22(1	NUM
cjfa-48748	272	6	)	)	PUNCT
cjfa-48748	272	7	,	,	PUNCT
cjfa-48748	272	8	55	55	NUM
cjfa-48748	272	9	-	-	SYM
cjfa-48748	272	10	93	93	NUM
cjfa-48748	272	11	.	.	PUNCT
cjfa-48748	273	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48748	273	2	.	.	PUNCT
cjfa-48748	274	1	org/10.1506	org/10.1506	NUM
cjfa-48748	274	2	/	/	SYM
cjfa-48748	274	3	p9fj	p9fj	ADJ
cjfa-48748	274	4	-	-	PUNCT
cjfa-48748	274	5	ekal	ekal	ADJ
cjfa-48748	274	6	-	-	PUNCT
cjfa-48748	274	7	fpjq	fpjq	NOUN
cjfa-48748	274	8	-	-	PUNCT
cjfa-48748	274	9	cm9n	cm9n	NOUN
cjfa-48748	274	10	.	.	PUNCT
cjfa-48748	275	1	guedhami	guedhami	NOUN
cjfa-48748	275	2	,	,	PUNCT
cjfa-48748	275	3	o.	o.	NOUN
cjfa-48748	275	4	,	,	PUNCT
cjfa-48748	275	5	pittman	pittman	NOUN
cjfa-48748	275	6	,	,	PUNCT
cjfa-48748	275	7	j.	j.	PROPN
cjfa-48748	275	8	,	,	PUNCT
cjfa-48748	275	9	&	&	CCONJ
cjfa-48748	275	10	saffar	saffar	PROPN
cjfa-48748	275	11	,	,	PUNCT
cjfa-48748	275	12	w.	w.	PROPN
cjfa-48748	275	13	(	(	PUNCT
cjfa-48748	275	14	2014	2014	NUM
cjfa-48748	275	15	)	)	PUNCT
cjfa-48748	275	16	.	.	PUNCT
cjfa-48748	276	1	auditor	auditor	NOUN
cjfa-48748	276	2	choice	choice	NOUN
cjfa-48748	276	3	in	in	ADP
cjfa-48748	276	4	politically	politically	ADV
cjfa-48748	276	5	connected	connect	VERB
cjfa-48748	276	6	firms	firm	NOUN
cjfa-48748	276	7	.	.	PUNCT
cjfa-48748	277	1	journal	journal	NOUN
cjfa-48748	277	2	of	of	ADP
cjfa-48748	277	3	accounting	accounting	NOUN
cjfa-48748	277	4	research	research	NOUN
cjfa-48748	277	5	,	,	PUNCT
cjfa-48748	277	6	52(1	52(1	NOUN
cjfa-48748	277	7	)	)	PUNCT
cjfa-48748	277	8	,	,	PUNCT
cjfa-48748	277	9	107	107	NUM
cjfa-48748	277	10	-	-	SYM
cjfa-48748	277	11	162	162	NUM
cjfa-48748	277	12	.	.	PUNCT
cjfa-48748	278	1	http://dx.doi.org/10.1111/	http://dx.doi.org/10.1111/	PROPN
cjfa-48748	278	2	1475	1475	NUM
cjfa-48748	278	3	-	-	PUNCT
cjfa-48748	278	4	679x.12032	679x.12032	NOUN
cjfa-48748	278	5	.	.	PUNCT
cjfa-48748	279	1	hegazy	hegazy	PROPN
cjfa-48748	279	2	,	,	PUNCT
cjfa-48748	279	3	k.	k.	PROPN
cjfa-48748	279	4	,	,	PUNCT
cjfa-48748	279	5	&	&	CCONJ
cjfa-48748	279	6	hegazy	hegazy	ADV
cjfa-48748	279	7	,	,	PUNCT
cjfa-48748	279	8	m.	m.	NOUN
cjfa-48748	279	9	(	(	PUNCT
cjfa-48748	279	10	2018	2018	NUM
cjfa-48748	279	11	)	)	PUNCT
cjfa-48748	279	12	.	.	PUNCT
cjfa-48748	280	1	audit	audit	NOUN
cjfa-48748	280	2	firms	firm	NOUN
cjfa-48748	280	3	and	and	CCONJ
cjfa-48748	280	4	industry	industry	NOUN
cjfa-48748	280	5	specialization	specialization	NOUN
cjfa-48748	280	6	in	in	ADP
cjfa-48748	280	7	an	an	DET
cjfa-48748	280	8	emerging	emerge	VERB
cjfa-48748	280	9	economy	economy	NOUN
cjfa-48748	280	10	are	be	AUX
cjfa-48748	280	11	we	we	PRON
cjfa-48748	280	12	witnessing	witness	VERB
cjfa-48748	280	13	changing	change	VERB
cjfa-48748	280	14	environments	environment	NOUN
cjfa-48748	280	15	or	or	CCONJ
cjfa-48748	280	16	a	a	DET
cjfa-48748	280	17	dominant	dominant	ADJ
cjfa-48748	280	18	market	market	NOUN
cjfa-48748	280	19	?	?	PUNCT
cjfa-48748	281	1	journal	journal	NOUN
cjfa-48748	281	2	of	of	ADP
cjfa-48748	281	3	accounting	accounting	PROPN
cjfa-48748	281	4	&	&	CCONJ
cjfa-48748	281	5	organizational	organizational	ADJ
cjfa-48748	281	6	change	change	NOUN
cjfa-48748	281	7	,	,	PUNCT
cjfa-48748	281	8	14(3	14(3	NUM
cjfa-48748	281	9	)	)	PUNCT
cjfa-48748	281	10	,	,	PUNCT
cjfa-48748	281	11	338	338	NUM
cjfa-48748	281	12	-	-	SYM
cjfa-48748	281	13	362	362	NUM
cjfa-48748	281	14	.	.	PUNCT
cjfa-48748	282	1	http://dx.doi.org/10.1108/	http://dx.doi.org/10.1108/	NOUN
cjfa-48748	282	2	jaoc-03	jaoc-03	PROPN
cjfa-48748	282	3	-	-	PUNCT
cjfa-48748	282	4	2017	2017	NUM
cjfa-48748	282	5	-	-	PUNCT
cjfa-48748	282	6	0024	0024	NUM
cjfa-48748	282	7	.	.	PUNCT
cjfa-48748	283	1	hoberg	hoberg	PROPN
cjfa-48748	283	2	,	,	PUNCT
cjfa-48748	283	3	g.	g.	PROPN
cjfa-48748	283	4	,	,	PUNCT
cjfa-48748	283	5	&	&	CCONJ
cjfa-48748	283	6	phillips	phillips	PROPN
cjfa-48748	283	7	,	,	PUNCT
cjfa-48748	283	8	g.	g.	PROPN
cjfa-48748	283	9	(	(	PUNCT
cjfa-48748	283	10	2010	2010	NUM
cjfa-48748	283	11	)	)	PUNCT
cjfa-48748	283	12	.	.	PUNCT
cjfa-48748	284	1	product	product	NOUN
cjfa-48748	284	2	market	market	NOUN
cjfa-48748	284	3	synergies	synergy	NOUN
cjfa-48748	284	4	and	and	CCONJ
cjfa-48748	284	5	competition	competition	NOUN
cjfa-48748	284	6	in	in	ADP
cjfa-48748	284	7	mergers	merger	NOUN
cjfa-48748	284	8	and	and	CCONJ
cjfa-48748	284	9	acquisitions	acquisition	NOUN
cjfa-48748	284	10	:	:	PUNCT
cjfa-48748	284	11	a	a	DET
cjfa-48748	284	12	text	text	NOUN
cjfa-48748	284	13	-	-	PUNCT
cjfa-48748	284	14	based	base	VERB
cjfa-48748	284	15	analysis	analysis	NOUN
cjfa-48748	284	16	.	.	PUNCT
cjfa-48748	285	1	review	review	NOUN
cjfa-48748	285	2	of	of	ADP
cjfa-48748	285	3	financial	financial	ADJ
cjfa-48748	285	4	studies	study	NOUN
cjfa-48748	285	5	,	,	PUNCT
cjfa-48748	285	6	23(10	23(10	NUM
cjfa-48748	285	7	)	)	PUNCT
cjfa-48748	285	8	,	,	PUNCT
cjfa-48748	285	9	3773	3773	NUM
cjfa-48748	285	10	-	-	SYM
cjfa-48748	285	11	3811	3811	NUM
cjfa-48748	285	12	.	.	PUNCT
cjfa-48748	286	1	http://dx.doi.org/10.1093/rfs/hhq053	http://dx.doi.org/10.1093/rfs/hhq053	PROPN
cjfa-48748	286	2	.	.	PROPN
cjfa-48748	286	3	hoberg	hoberg	PROPN
cjfa-48748	286	4	,	,	PUNCT
cjfa-48748	286	5	g.	g.	PROPN
cjfa-48748	286	6	,	,	PUNCT
cjfa-48748	286	7	&	&	CCONJ
cjfa-48748	286	8	phillips	phillips	PROPN
cjfa-48748	286	9	,	,	PUNCT
cjfa-48748	286	10	g.	g.	PROPN
cjfa-48748	286	11	(	(	PUNCT
cjfa-48748	286	12	2016	2016	NUM
cjfa-48748	286	13	)	)	PUNCT
cjfa-48748	286	14	.	.	PUNCT
cjfa-48748	287	1	text	text	NOUN
cjfa-48748	287	2	-	-	PUNCT
cjfa-48748	287	3	based	base	VERB
cjfa-48748	287	4	network	network	NOUN
cjfa-48748	287	5	industries	industry	NOUN
cjfa-48748	287	6	and	and	CCONJ
cjfa-48748	287	7	endogenous	endogenous	ADJ
cjfa-48748	287	8	product	product	NOUN
cjfa-48748	287	9	differentiation	differentiation	NOUN
cjfa-48748	287	10	.	.	PUNCT
cjfa-48748	288	1	journal	journal	NOUN
cjfa-48748	288	2	of	of	ADP
cjfa-48748	288	3	political	political	ADJ
cjfa-48748	288	4	economy	economy	NOUN
cjfa-48748	288	5	,	,	PUNCT
cjfa-48748	288	6	124(5	124(5	NUM
cjfa-48748	288	7	)	)	PUNCT
cjfa-48748	288	8	,	,	PUNCT
cjfa-48748	288	9	1423	1423	NUM
cjfa-48748	288	10	-	-	SYM
cjfa-48748	288	11	1465	1465	NUM
cjfa-48748	288	12	.	.	PUNCT
cjfa-48748	289	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48748	289	2	.	.	PUNCT
cjfa-48748	290	1	org/10.1086/688176	org/10.1086/688176	PROPN
cjfa-48748	290	2	.	.	PUNCT
cjfa-48748	291	1	hogan	hogan	PROPN
cjfa-48748	291	2	,	,	PUNCT
cjfa-48748	291	3	c.e	c.e	PROPN
cjfa-48748	291	4	.	.	PROPN
cjfa-48748	291	5	,	,	PUNCT
cjfa-48748	291	6	&	&	CCONJ
cjfa-48748	291	7	jeter	jeter	PROPN
cjfa-48748	291	8	,	,	PUNCT
cjfa-48748	291	9	d.c	d.c	PROPN
cjfa-48748	291	10	.	.	PUNCT
cjfa-48748	291	11	(	(	PUNCT
cjfa-48748	291	12	1999	1999	NUM
cjfa-48748	291	13	)	)	PUNCT
cjfa-48748	291	14	.	.	PUNCT
cjfa-48748	292	1	industry	industry	NOUN
cjfa-48748	292	2	specialization	specialization	NOUN
cjfa-48748	292	3	by	by	ADP
cjfa-48748	292	4	auditors	auditor	NOUN
cjfa-48748	292	5	.	.	PUNCT
cjfa-48748	293	1	auditing	audit	VERB
cjfa-48748	293	2	:	:	PUNCT
cjfa-48748	293	3	a	a	DET
cjfa-48748	293	4	journal	journal	NOUN
cjfa-48748	293	5	of	of	ADP
cjfa-48748	293	6	practice	practice	NOUN
cjfa-48748	293	7	&	&	CCONJ
cjfa-48748	293	8	theory	theory	NOUN
cjfa-48748	293	9	,	,	PUNCT
cjfa-48748	293	10	18(1	18(1	NUM
cjfa-48748	293	11	)	)	PUNCT
cjfa-48748	293	12	,	,	PUNCT
cjfa-48748	293	13	1	1	NUM
cjfa-48748	293	14	-	-	SYM
cjfa-48748	293	15	17	17	NUM
cjfa-48748	293	16	.	.	PUNCT
cjfa-48748	294	1	http://dx.doi.org/10.2308/aud.1999.18.1.1	http://dx.doi.org/10.2308/aud.1999.18.1.1	NOUN
cjfa-48748	294	2	.	.	PUNCT
cjfa-48748	295	1	khaksar	khaksar	PROPN
cjfa-48748	295	2	,	,	PUNCT
cjfa-48748	295	3	j.	j.	PROPN
cjfa-48748	295	4	,	,	PUNCT
cjfa-48748	295	5	salehi	salehi	PROPN
cjfa-48748	295	6	,	,	PUNCT
cjfa-48748	295	7	m.	m.	NOUN
cjfa-48748	295	8	,	,	PUNCT
cjfa-48748	295	9	&	&	CCONJ
cjfa-48748	295	10	dashtbayaz	dashtbayaz	PROPN
cjfa-48748	295	11	,	,	PUNCT
cjfa-48748	295	12	m.l	m.l	PROPN
cjfa-48748	295	13	.	.	PROPN
cjfa-48748	295	14	(	(	PUNCT
cjfa-48748	295	15	2021	2021	NUM
cjfa-48748	295	16	)	)	PUNCT
cjfa-48748	295	17	.	.	PUNCT
cjfa-48748	296	1	the	the	DET
cjfa-48748	296	2	relationship	relationship	NOUN
cjfa-48748	296	3	between	between	ADP
cjfa-48748	296	4	political	political	ADJ
cjfa-48748	296	5	relations	relation	NOUN
cjfa-48748	296	6	with	with	ADP
cjfa-48748	296	7	audit	audit	NOUN
cjfa-48748	296	8	quality	quality	NOUN
cjfa-48748	296	9	and	and	CCONJ
cjfa-48748	296	10	auditor	auditor	NOUN
cjfa-48748	296	11	industry	industry	NOUN
cjfa-48748	296	12	expertise	expertise	NOUN
cjfa-48748	296	13	.	.	PUNCT
cjfa-48748	297	1	journal	journal	NOUN
cjfa-48748	297	2	of	of	ADP
cjfa-48748	297	3	public	public	ADJ
cjfa-48748	297	4	affairs	affair	NOUN
cjfa-48748	297	5	,	,	PUNCT
cjfa-48748	297	6	22(s1	22(s1	NUM
cjfa-48748	297	7	)	)	PUNCT
cjfa-48748	297	8	.	.	PUNCT
cjfa-48748	298	1	http://dx.doi.org/10.1002/pa.2780	http://dx.doi.org/10.1002/pa.2780	PROPN
cjfa-48748	298	2	.	.	PUNCT
cjfa-48748	299	1	kwon	kwon	PROPN
cjfa-48748	299	2	,	,	PUNCT
cjfa-48748	299	3	s.y	s.y	PROPN
cjfa-48748	299	4	.	.	PROPN
cjfa-48748	299	5	(	(	PUNCT
cjfa-48748	299	6	1996	1996	NUM
cjfa-48748	299	7	)	)	PUNCT
cjfa-48748	299	8	.	.	PUNCT
cjfa-48748	300	1	the	the	DET
cjfa-48748	300	2	impact	impact	NOUN
cjfa-48748	300	3	of	of	ADP
cjfa-48748	300	4	competition	competition	NOUN
cjfa-48748	300	5	within	within	ADP
cjfa-48748	300	6	the	the	DET
cjfa-48748	300	7	client	client	NOUN
cjfa-48748	300	8	’s	’s	PART
cjfa-48748	300	9	industry	industry	NOUN
cjfa-48748	300	10	on	on	ADP
cjfa-48748	300	11	the	the	DET
cjfa-48748	300	12	auditor	auditor	NOUN
cjfa-48748	300	13	selection	selection	NOUN
cjfa-48748	300	14	decision	decision	NOUN
cjfa-48748	300	15	.	.	PUNCT
cjfa-48748	301	1	auditing	auditing	NOUN
cjfa-48748	301	2	:	:	PUNCT
cjfa-48748	301	3	a	a	DET
cjfa-48748	301	4	journal	journal	NOUN
cjfa-48748	301	5	of	of	ADP
cjfa-48748	301	6	practice	practice	NOUN
cjfa-48748	301	7	&	&	CCONJ
cjfa-48748	301	8	theory	theory	NOUN
cjfa-48748	301	9	,	,	PUNCT
cjfa-48748	301	10	15(1	15(1	NUM
cjfa-48748	301	11	)	)	PUNCT
cjfa-48748	301	12	,	,	PUNCT
cjfa-48748	301	13	53	53	NUM
cjfa-48748	301	14	-	-	SYM
cjfa-48748	301	15	70	70	NUM
cjfa-48748	301	16	.	.	PUNCT
cjfa-48748	302	1	mayhew	mayhew	PROPN
cjfa-48748	302	2	,	,	PUNCT
cjfa-48748	302	3	b.	b.	PROPN
cjfa-48748	302	4	,	,	PUNCT
cjfa-48748	302	5	&	&	CCONJ
cjfa-48748	302	6	wilkins	wilkins	PROPN
cjfa-48748	302	7	,	,	PUNCT
cjfa-48748	302	8	m.	m.	NOUN
cjfa-48748	302	9	(	(	PUNCT
cjfa-48748	302	10	2003	2003	NUM
cjfa-48748	302	11	)	)	PUNCT
cjfa-48748	302	12	.	.	PUNCT
cjfa-48748	303	1	audit	audit	NOUN
cjfa-48748	303	2	firm	firm	NOUN
cjfa-48748	303	3	industry	industry	NOUN
cjfa-48748	303	4	specialization	specialization	NOUN
cjfa-48748	303	5	as	as	ADP
cjfa-48748	303	6	a	a	DET
cjfa-48748	303	7	differentiation	differentiation	NOUN
cjfa-48748	303	8	strategy	strategy	NOUN
cjfa-48748	303	9	:	:	PUNCT
cjfa-48748	303	10	evidence	evidence	NOUN
cjfa-48748	303	11	from	from	ADP
cjfa-48748	303	12	fees	fee	NOUN
cjfa-48748	303	13	charged	charge	VERB
cjfa-48748	303	14	to	to	ADP
cjfa-48748	303	15	firms	firm	NOUN
cjfa-48748	303	16	going	go	VERB
cjfa-48748	303	17	public	public	ADJ
cjfa-48748	303	18	.	.	PUNCT
cjfa-48748	304	1	auditing	auditing	NOUN
cjfa-48748	304	2	:	:	PUNCT
cjfa-48748	304	3	a	a	DET
cjfa-48748	304	4	journal	journal	NOUN
cjfa-48748	304	5	of	of	ADP
cjfa-48748	304	6	practice	practice	NOUN
cjfa-48748	304	7	and	and	CCONJ
cjfa-48748	304	8	theory	theory	NOUN
cjfa-48748	304	9	,	,	PUNCT
cjfa-48748	304	10	22(2	22(2	NUM
cjfa-48748	304	11	)	)	PUNCT
cjfa-48748	304	12	,	,	PUNCT
cjfa-48748	304	13	33	33	NUM
cjfa-48748	304	14	-	-	SYM
cjfa-48748	304	15	52	52	NUM
cjfa-48748	304	16	.	.	PUNCT
cjfa-48748	305	1	http://dx.doi.org/10.2308/aud.2003.22.2.33	http://dx.doi.org/10.2308/aud.2003.22.2.33	PROPN
cjfa-48748	305	2	.	.	PUNCT
cjfa-48748	306	1	auditor	auditor	NOUN
cjfa-48748	306	2	choice	choice	NOUN
cjfa-48748	306	3	and	and	CCONJ
cjfa-48748	306	4	peer	peer	NOUN
cjfa-48748	306	5	firms	firm	NOUN
cjfa-48748	306	6	similarity	similarity	NOUN
cjfa-48748	306	7	:	:	PUNCT
cjfa-48748	306	8	the	the	DET
cjfa-48748	306	9	case	case	NOUN
cjfa-48748	306	10	of	of	ADP
cjfa-48748	306	11	tunisian	tunisian	ADJ
cjfa-48748	306	12	firms	firm	NOUN
cjfa-48748	306	13	2525	2525	NUM
cjfa-48748	306	14	ocak	ocak	NOUN
cjfa-48748	306	15	,	,	PUNCT
cjfa-48748	306	16	m.	m.	NOUN
cjfa-48748	306	17	,	,	PUNCT
cjfa-48748	306	18	kablan	kablan	NOUN
cjfa-48748	306	19	,	,	PUNCT
cjfa-48748	306	20	a.	a.	NOUN
cjfa-48748	306	21	&	&	CCONJ
cjfa-48748	306	22	dursun	dursun	NOUN
cjfa-48748	306	23	,	,	PUNCT
cjfa-48748	306	24	g.d	g.d	NOUN
cjfa-48748	306	25	.	.	PROPN
cjfa-48748	306	26	(	(	PUNCT
cjfa-48748	306	27	2021	2021	NUM
cjfa-48748	306	28	)	)	PUNCT
cjfa-48748	306	29	.	.	PUNCT
cjfa-48748	307	1	does	do	AUX
cjfa-48748	307	2	auditing	audit	VERB
cjfa-48748	307	3	multiple	multiple	ADJ
cjfa-48748	307	4	clients	client	NOUN
cjfa-48748	307	5	affiliated	affiliate	VERB
cjfa-48748	307	6	with	with	ADP
cjfa-48748	307	7	the	the	DET
cjfa-48748	307	8	same	same	ADJ
cjfa-48748	307	9	business	business	NOUN
cjfa-48748	307	10	group	group	NOUN
cjfa-48748	307	11	reduce	reduce	VERB
cjfa-48748	307	12	audit	audit	NOUN
cjfa-48748	307	13	quality	quality	NOUN
cjfa-48748	307	14	?	?	PUNCT
cjfa-48748	308	1	evidence	evidence	NOUN
cjfa-48748	308	2	from	from	ADP
cjfa-48748	308	3	an	an	DET
cjfa-48748	308	4	emerging	emerge	VERB
cjfa-48748	308	5	market	market	NOUN
cjfa-48748	308	6	.	.	PUNCT
cjfa-48748	309	1	borsa	borsa	PROPN
cjfa-48748	309	2	istanbul	istanbul	PROPN
cjfa-48748	309	3	review	review	PROPN
cjfa-48748	309	4	,	,	PUNCT
cjfa-48748	309	5	21(1	21(1	NUM
cjfa-48748	309	6	)	)	PUNCT
cjfa-48748	309	7	,	,	PUNCT
cjfa-48748	309	8	1	1	NUM
cjfa-48748	309	9	-	-	SYM
cjfa-48748	309	10	22	22	NUM
cjfa-48748	309	11	.	.	PUNCT
cjfa-48748	310	1	https://doi.org/10.1016/j.bir.2020.06.001	https://doi.org/10.1016/j.bir.2020.06.001	PROPN
cjfa-48748	310	2	.	.	PUNCT
cjfa-48748	311	1	owhoso	owhoso	PROPN
cjfa-48748	311	2	,	,	PUNCT
cjfa-48748	311	3	v.	v.	ADV
cjfa-48748	311	4	,	,	PUNCT
cjfa-48748	311	5	messier	messy	ADJ
cjfa-48748	311	6	,	,	PUNCT
cjfa-48748	311	7	j.w	j.w	PROPN
cjfa-48748	311	8	.	.	PROPN
cjfa-48748	311	9	,	,	PUNCT
cjfa-48748	311	10	&	&	CCONJ
cjfa-48748	311	11	lynch	lynch	PROPN
cjfa-48748	311	12	,	,	PUNCT
cjfa-48748	311	13	j.j	j.j	PROPN
cjfa-48748	311	14	.	.	PROPN
cjfa-48748	311	15	(	(	PUNCT
cjfa-48748	311	16	2002	2002	NUM
cjfa-48748	311	17	)	)	PUNCT
cjfa-48748	311	18	.	.	PUNCT
cjfa-48748	312	1	error	error	NOUN
cjfa-48748	312	2	detection	detection	NOUN
cjfa-48748	312	3	by	by	ADP
cjfa-48748	312	4	industry	industry	NOUN
cjfa-48748	312	5	specialized	specialized	ADJ
cjfa-48748	312	6	teams	team	NOUN
cjfa-48748	312	7	during	during	ADP
cjfa-48748	312	8	sequential	sequential	ADJ
cjfa-48748	312	9	audit	audit	NOUN
cjfa-48748	312	10	review	review	NOUN
cjfa-48748	312	11	.	.	PUNCT
cjfa-48748	313	1	journal	journal	NOUN
cjfa-48748	313	2	of	of	ADP
cjfa-48748	313	3	accounting	accounting	NOUN
cjfa-48748	313	4	research	research	NOUN
cjfa-48748	313	5	,	,	PUNCT
cjfa-48748	313	6	40(3	40(3	NUM
cjfa-48748	313	7	)	)	PUNCT
cjfa-48748	313	8	,	,	PUNCT
cjfa-48748	313	9	883900	883900	NUM
cjfa-48748	313	10	.	.	PUNCT
cjfa-48748	314	1	https://dx.doi.org/10.1111/1475-679x.00075	https://dx.doi.org/10.1111/1475-679x.00075	PROPN
cjfa-48748	314	2	.	.	PUNCT