id	sid	tid	token	lemma	pos
cjfa-57638	1	1	6767copernican	6767copernican	ADJ
cjfa-57638	1	2	journal	journal	NOUN
cjfa-57638	1	3	of	of	ADP
cjfa-57638	1	4	finance	finance	PROPN
cjfa-57638	1	5	&	&	CCONJ
cjfa-57638	1	6	accounting	accounting	PROPN
cjfa-57638	1	7	e	e	PROPN
cjfa-57638	1	8	-	-	PROPN
cjfa-57638	1	9	issn	issn	PROPN
cjfa-57638	1	10	2300	2300	NUM
cjfa-57638	1	11	-	-	SYM
cjfa-57638	1	12	3065	3065	NUM
cjfa-57638	1	13	p	p	PROPN
cjfa-57638	1	14	-	-	PUNCT
cjfa-57638	1	15	issn	issn	PROPN
cjfa-57638	1	16	2300	2300	NUM
cjfa-57638	1	17	-	-	SYM
cjfa-57638	1	18	12402024	12402024	NUM
cjfa-57638	1	19	,	,	PUNCT
cjfa-57638	1	20	volume	volume	NOUN
cjfa-57638	1	21	13	13	NUM
cjfa-57638	1	22	,	,	PUNCT
cjfa-57638	1	23	issue	issue	VERB
cjfa-57638	1	24	3	3	NUM
cjfa-57638	1	25	date	date	NOUN
cjfa-57638	1	26	of	of	ADP
cjfa-57638	1	27	submission	submission	NOUN
cjfa-57638	1	28	:	:	PUNCT
cjfa-57638	1	29	july	july	PROPN
cjfa-57638	1	30	2	2	NUM
cjfa-57638	1	31	,	,	PUNCT
cjfa-57638	1	32	2024	2024	NUM
cjfa-57638	1	33	;	;	PUNCT
cjfa-57638	1	34	date	date	NOUN
cjfa-57638	1	35	of	of	ADP
cjfa-57638	1	36	acceptance	acceptance	NOUN
cjfa-57638	1	37	:	:	PUNCT
cjfa-57638	1	38	september	september	PROPN
cjfa-57638	1	39	2	2	NUM
cjfa-57638	1	40	,	,	PUNCT
cjfa-57638	1	41	2024	2024	NUM
cjfa-57638	1	42	.	.	PUNCT
cjfa-57638	2	1	*	*	PUNCT
cjfa-57638	2	2	contact	contact	NOUN
cjfa-57638	2	3	information	information	NOUN
cjfa-57638	2	4	:	:	PUNCT
cjfa-57638	2	5	otuya.sunday@gmail.com	otuya.sunday@gmail.com	X
cjfa-57638	2	6	,	,	PUNCT
cjfa-57638	2	7	department	department	NOUN
cjfa-57638	2	8	of	of	ADP
cjfa-57638	2	9	accounting	accounting	NOUN
cjfa-57638	2	10	and	and	CCONJ
cjfa-57638	2	11	finance	finance	NOUN
cjfa-57638	2	12	,	,	PUNCT
cjfa-57638	2	13	edwin	edwin	PROPN
cjfa-57638	2	14	clark	clark	PROPN
cjfa-57638	2	15	university	university	PROPN
cjfa-57638	2	16	,	,	PUNCT
cjfa-57638	2	17	kiagbodo	kiagbodo	NOUN
cjfa-57638	2	18	,	,	PUNCT
cjfa-57638	2	19	delta	delta	NOUN
cjfa-57638	2	20	state	state	PROPN
cjfa-57638	2	21	,	,	PUNCT
cjfa-57638	2	22	nigeria	nigeria	PROPN
cjfa-57638	2	23	,	,	PUNCT
cjfa-57638	2	24	phone	phone	NOUN
cjfa-57638	2	25	:	:	PUNCT
cjfa-57638	3	1	+234	+234	NUM
cjfa-57638	3	2	807	807	NUM
cjfa-57638	3	3	223	223	NUM
cjfa-57638	3	4	9785	9785	NUM
cjfa-57638	3	5	;	;	PUNCT
cjfa-57638	3	6	orcid	orcid	PROPN
cjfa-57638	3	7	i	i	NOUN
cjfa-57638	3	8	d	d	PROPN
cjfa-57638	3	9	:	:	PUNCT
cjfa-57638	3	10	https://orcid.org/0000-0002-3987-2442	https://orcid.org/0000-0002-3987-2442	PROPN
cjfa-57638	3	11	.	.	PROPN
cjfa-57638	3	12	otuya	otuya	PROPN
cjfa-57638	3	13	,	,	PUNCT
cjfa-57638	3	14	s.	s.	PROPN
cjfa-57638	3	15	(	(	PUNCT
cjfa-57638	3	16	2024	2024	NUM
cjfa-57638	3	17	)	)	PUNCT
cjfa-57638	3	18	.	.	PUNCT
cjfa-57638	4	1	board	board	NOUN
cjfa-57638	4	2	expertise	expertise	NOUN
cjfa-57638	4	3	,	,	PUNCT
cjfa-57638	4	4	female	female	ADJ
cjfa-57638	4	5	gender	gender	NOUN
cjfa-57638	4	6	representation	representation	NOUN
cjfa-57638	4	7	and	and	CCONJ
cjfa-57638	4	8	corporate	corporate	ADJ
cjfa-57638	4	9	financial	financial	ADJ
cjfa-57638	4	10	misconduct	misconduct	NOUN
cjfa-57638	4	11	in	in	ADP
cjfa-57638	4	12	nigeria	nigeria	PROPN
cjfa-57638	4	13	:	:	PUNCT
cjfa-57638	4	14	a	a	DET
cjfa-57638	4	15	mediating	mediate	VERB
cjfa-57638	4	16	effect	effect	NOUN
cjfa-57638	4	17	analysis	analysis	NOUN
cjfa-57638	4	18	.	.	PUNCT
cjfa-57638	5	1	copernican	copernican	PROPN
cjfa-57638	5	2	journal	journal	PROPN
cjfa-57638	5	3	of	of	ADP
cjfa-57638	5	4	finance	finance	PROPN
cjfa-57638	5	5	&	&	CCONJ
cjfa-57638	5	6	accounting	accounting	PROPN
cjfa-57638	5	7	,	,	PUNCT
cjfa-57638	5	8	13(3	13(3	NUM
cjfa-57638	5	9	)	)	PUNCT
cjfa-57638	5	10	,	,	PUNCT
cjfa-57638	5	11	67–82	67–82	NUM
cjfa-57638	5	12	.	.	PUNCT
cjfa-57638	6	1	http://dx.doi.org/10.12775/cjfa.2024.014	http://dx.doi.org/10.12775/cjfa.2024.014	AUX
cjfa-57638	6	2	sunday	sunday	PROPN
cjfa-57638	6	3	otuya	otuya	PROPN
cjfa-57638	6	4	*	*	PUNCT
cjfa-57638	6	5	edwin	edwin	PROPN
cjfa-57638	6	6	clark	clark	PROPN
cjfa-57638	6	7	university	university	PROPN
cjfa-57638	6	8	board	board	NOUN
cjfa-57638	6	9	expertise	expertise	NOUN
cjfa-57638	6	10	,	,	PUNCT
cjfa-57638	6	11	female	female	ADJ
cjfa-57638	6	12	gender	gender	NOUN
cjfa-57638	6	13	representation	representation	NOUN
cjfa-57638	6	14	and	and	CCONJ
cjfa-57638	6	15	corporate	corporate	ADJ
cjfa-57638	6	16	financial	financial	ADJ
cjfa-57638	6	17	misconduct	misconduct	NOUN
cjfa-57638	6	18	in	in	ADP
cjfa-57638	6	19	nigeria	nigeria	PROPN
cjfa-57638	6	20	:	:	PUNCT
cjfa-57638	6	21	a	a	DET
cjfa-57638	6	22	mediating	mediate	VERB
cjfa-57638	6	23	effect	effect	NOUN
cjfa-57638	6	24	analysis	analysis	NOUN
cjfa-57638	6	25	keywords	keyword	NOUN
cjfa-57638	6	26	:	:	PUNCT
cjfa-57638	6	27	board	board	NOUN
cjfa-57638	6	28	expertise	expertise	NOUN
cjfa-57638	6	29	,	,	PUNCT
cjfa-57638	6	30	female	female	ADJ
cjfa-57638	6	31	representation	representation	NOUN
cjfa-57638	6	32	,	,	PUNCT
cjfa-57638	6	33	financial	financial	ADJ
cjfa-57638	6	34	misconduct	misconduct	NOUN
cjfa-57638	6	35	,	,	PUNCT
cjfa-57638	6	36	liquidity	liquidity	NOUN
cjfa-57638	6	37	.	.	PUNCT
cjfa-57638	7	1	j	j	PROPN
cjfa-57638	7	2	e	e	PROPN
cjfa-57638	7	3	l	l	PROPN
cjfa-57638	7	4	classification	classification	NOUN
cjfa-57638	7	5	:	:	PUNCT
cjfa-57638	7	6	g34	g34	NOUN
cjfa-57638	7	7	.	.	PUNCT
cjfa-57638	8	1	abstract	abstract	ADJ
cjfa-57638	8	2	:	:	PUNCT
cjfa-57638	8	3	the	the	DET
cjfa-57638	8	4	objective	objective	NOUN
cjfa-57638	8	5	of	of	ADP
cjfa-57638	8	6	this	this	DET
cjfa-57638	8	7	study	study	NOUN
cjfa-57638	8	8	is	be	AUX
cjfa-57638	8	9	to	to	PART
cjfa-57638	8	10	investigate	investigate	VERB
cjfa-57638	8	11	the	the	DET
cjfa-57638	8	12	mediating	mediate	VERB
cjfa-57638	8	13	effect	effect	NOUN
cjfa-57638	8	14	of	of	ADP
cjfa-57638	8	15	female	female	ADJ
cjfa-57638	8	16	gender	gender	NOUN
cjfa-57638	8	17	representation	representation	NOUN
cjfa-57638	8	18	on	on	ADP
cjfa-57638	8	19	the	the	DET
cjfa-57638	8	20	nexus	nexus	NOUN
cjfa-57638	8	21	between	between	ADP
cjfa-57638	8	22	board	board	NOUN
cjfa-57638	8	23	expertise	expertise	NOUN
cjfa-57638	8	24	and	and	CCONJ
cjfa-57638	8	25	incidence	incidence	NOUN
cjfa-57638	8	26	of	of	ADP
cjfa-57638	8	27	corporate	corporate	ADJ
cjfa-57638	8	28	financial	financial	ADJ
cjfa-57638	8	29	misconduct	misconduct	NOUN
cjfa-57638	8	30	.	.	PUNCT
cjfa-57638	9	1	the	the	DET
cjfa-57638	9	2	study	study	NOUN
cjfa-57638	9	3	was	be	AUX
cjfa-57638	9	4	anchored	anchor	VERB
cjfa-57638	9	5	on	on	ADP
cjfa-57638	9	6	the	the	DET
cjfa-57638	9	7	agency	agency	NOUN
cjfa-57638	9	8	theory	theory	NOUN
cjfa-57638	9	9	and	and	CCONJ
cjfa-57638	9	10	adopted	adopt	VERB
cjfa-57638	9	11	a	a	DET
cjfa-57638	9	12	panel	panel	NOUN
cjfa-57638	9	13	research	research	NOUN
cjfa-57638	9	14	design	design	NOUN
cjfa-57638	9	15	.	.	PUNCT
cjfa-57638	10	1	population	population	NOUN
cjfa-57638	10	2	of	of	ADP
cjfa-57638	10	3	the	the	DET
cjfa-57638	10	4	study	study	NOUN
cjfa-57638	10	5	was	be	AUX
cjfa-57638	10	6	made	make	VERB
cjfa-57638	10	7	up	up	ADP
cjfa-57638	10	8	of	of	ADP
cjfa-57638	10	9	all	all	DET
cjfa-57638	10	10	manufacturing	manufacture	VERB
cjfa-57638	10	11	firms	firm	NOUN
cjfa-57638	10	12	listed	list	VERB
cjfa-57638	10	13	on	on	ADP
cjfa-57638	10	14	the	the	DET
cjfa-57638	10	15	nigeria	nigeria	PROPN
cjfa-57638	10	16	exchange	exchange	PROPN
cjfa-57638	10	17	group	group	PROPN
cjfa-57638	10	18	(	(	PUNCT
cjfa-57638	10	19	ngx	ngx	PROPN
cjfa-57638	10	20	)	)	PUNCT
cjfa-57638	10	21	as	as	ADP
cjfa-57638	10	22	of	of	ADP
cjfa-57638	10	23	december	december	PROPN
cjfa-57638	10	24	31	31	NUM
cjfa-57638	10	25	,	,	PUNCT
cjfa-57638	10	26	2023	2023	NUM
cjfa-57638	10	27	.	.	PUNCT
cjfa-57638	11	1	findings	finding	NOUN
cjfa-57638	11	2	of	of	ADP
cjfa-57638	11	3	the	the	DET
cjfa-57638	11	4	study	study	NOUN
cjfa-57638	11	5	show	show	VERB
cjfa-57638	11	6	that	that	SCONJ
cjfa-57638	11	7	board	board	NOUN
cjfa-57638	11	8	expertise	expertise	NOUN
cjfa-57638	11	9	significantly	significantly	ADV
cjfa-57638	11	10	reduces	reduce	VERB
cjfa-57638	11	11	the	the	DET
cjfa-57638	11	12	likelihood	likelihood	NOUN
cjfa-57638	11	13	of	of	ADP
cjfa-57638	11	14	financial	financial	ADJ
cjfa-57638	11	15	misconduct	misconduct	NOUN
cjfa-57638	11	16	while	while	SCONJ
cjfa-57638	11	17	female	female	ADJ
cjfa-57638	11	18	board	board	NOUN
cjfa-57638	11	19	representation	representation	NOUN
cjfa-57638	11	20	has	have	VERB
cjfa-57638	11	21	no	no	DET
cjfa-57638	11	22	significant	significant	ADJ
cjfa-57638	11	23	positive	positive	ADJ
cjfa-57638	11	24	effect	effect	NOUN
cjfa-57638	11	25	.	.	PUNCT
cjfa-57638	12	1	the	the	DET
cjfa-57638	12	2	joint	joint	ADJ
cjfa-57638	12	3	effect	effect	NOUN
cjfa-57638	12	4	of	of	ADP
cjfa-57638	12	5	board	board	NOUN
cjfa-57638	12	6	expertise	expertise	NOUN
cjfa-57638	12	7	and	and	CCONJ
cjfa-57638	12	8	female	female	ADJ
cjfa-57638	12	9	board	board	NOUN
cjfa-57638	12	10	representation	representation	NOUN
cjfa-57638	12	11	was	be	AUX
cjfa-57638	12	12	positive	positive	ADJ
cjfa-57638	12	13	indicating	indicate	VERB
cjfa-57638	12	14	the	the	DET
cjfa-57638	12	15	inclusion	inclusion	NOUN
cjfa-57638	12	16	of	of	ADP
cjfa-57638	12	17	women	woman	NOUN
cjfa-57638	12	18	on	on	ADP
cjfa-57638	12	19	board	board	NOUN
cjfa-57638	12	20	weakens	weaken	VERB
cjfa-57638	12	21	the	the	DET
cjfa-57638	12	22	positive	positive	ADJ
cjfa-57638	12	23	effect	effect	NOUN
cjfa-57638	12	24	of	of	ADP
cjfa-57638	12	25	board	board	NOUN
cjfa-57638	12	26	expertise	expertise	NOUN
cjfa-57638	12	27	on	on	ADP
cjfa-57638	12	28	financial	financial	ADJ
cjfa-57638	12	29	misconduct	misconduct	NOUN
cjfa-57638	12	30	.	.	PUNCT
cjfa-57638	13	1	ensuing	ensue	VERB
cjfa-57638	13	2	from	from	ADP
cjfa-57638	13	3	our	our	PRON
cjfa-57638	13	4	findings	finding	NOUN
cjfa-57638	13	5	,	,	PUNCT
cjfa-57638	13	6	we	we	PRON
cjfa-57638	13	7	recommend	recommend	VERB
cjfa-57638	13	8	that	that	SCONJ
cjfa-57638	13	9	companies	company	NOUN
cjfa-57638	13	10	should	should	AUX
cjfa-57638	13	11	place	place	VERB
cjfa-57638	13	12	emphasis	emphasis	NOUN
cjfa-57638	13	13	on	on	ADP
cjfa-57638	13	14	professional	professional	ADJ
cjfa-57638	13	15	experience	experience	NOUN
cjfa-57638	13	16	and	and	CCONJ
cjfa-57638	13	17	educational	educational	ADJ
cjfa-57638	13	18	qualification	qualification	NOUN
cjfa-57638	13	19	rather	rather	ADV
cjfa-57638	13	20	than	than	ADP
cjfa-57638	13	21	gender	gender	NOUN
cjfa-57638	13	22	diversity	diversity	NOUN
cjfa-57638	13	23	in	in	ADP
cjfa-57638	13	24	appointments	appointment	NOUN
cjfa-57638	13	25	to	to	ADP
cjfa-57638	13	26	boards	board	NOUN
cjfa-57638	13	27	.	.	PUNCT
cjfa-57638	14	1	sunday	sunday	PROPN
cjfa-57638	14	2	otuya6868	otuya6868	VERB
cjfa-57638	14	3	 	 	SPACE
cjfa-57638	14	4	introduction	introduction	NOUN
cjfa-57638	14	5	 	 	SPACE
cjfa-57638	14	6	introduction	introduction	NOUN
cjfa-57638	14	7	financial	financial	ADJ
cjfa-57638	14	8	misconduct	misconduct	NOUN
cjfa-57638	14	9	is	be	AUX
cjfa-57638	14	10	the	the	DET
cjfa-57638	14	11	illegal	illegal	ADJ
cjfa-57638	14	12	alteration	alteration	NOUN
cjfa-57638	14	13	of	of	ADP
cjfa-57638	14	14	a	a	DET
cjfa-57638	14	15	company	company	NOUN
cjfa-57638	14	16	’s	’s	PART
cjfa-57638	14	17	financial	financial	ADJ
cjfa-57638	14	18	statements	statement	NOUN
cjfa-57638	14	19	to	to	PART
cjfa-57638	14	20	manipulate	manipulate	VERB
cjfa-57638	14	21	a	a	DET
cjfa-57638	14	22	company	company	NOUN
cjfa-57638	14	23	’s	’s	PART
cjfa-57638	14	24	apparent	apparent	ADJ
cjfa-57638	14	25	health	health	NOUN
cjfa-57638	14	26	or	or	CCONJ
cjfa-57638	14	27	to	to	PART
cjfa-57638	14	28	hide	hide	VERB
cjfa-57638	14	29	profits	profit	NOUN
cjfa-57638	14	30	or	or	CCONJ
cjfa-57638	14	31	losses	loss	NOUN
cjfa-57638	14	32	.	.	PUNCT
cjfa-57638	15	1	overstating	overstate	VERB
cjfa-57638	15	2	revenue	revenue	NOUN
cjfa-57638	15	3	,	,	PUNCT
cjfa-57638	15	4	failing	fail	VERB
cjfa-57638	15	5	to	to	PART
cjfa-57638	15	6	record	record	VERB
cjfa-57638	15	7	expenses	expense	NOUN
cjfa-57638	15	8	,	,	PUNCT
cjfa-57638	15	9	and	and	CCONJ
cjfa-57638	15	10	misstating	misstate	VERB
cjfa-57638	15	11	assets	asset	NOUN
cjfa-57638	15	12	and	and	CCONJ
cjfa-57638	15	13	liabilities	liability	NOUN
cjfa-57638	15	14	are	be	AUX
cjfa-57638	15	15	all	all	PRON
cjfa-57638	15	16	ways	way	NOUN
cjfa-57638	15	17	to	to	PART
cjfa-57638	15	18	commit	commit	VERB
cjfa-57638	15	19	accounting	accounting	NOUN
cjfa-57638	15	20	fraud	fraud	NOUN
cjfa-57638	15	21	.	.	PUNCT
cjfa-57638	16	1	a	a	DET
cjfa-57638	16	2	number	number	NOUN
cjfa-57638	16	3	of	of	ADP
cjfa-57638	16	4	businesses	business	NOUN
cjfa-57638	16	5	have	have	AUX
cjfa-57638	16	6	experienced	experience	VERB
cjfa-57638	16	7	significant	significant	ADJ
cjfa-57638	16	8	losses	loss	NOUN
cjfa-57638	16	9	,	,	PUNCT
cjfa-57638	16	10	such	such	ADJ
cjfa-57638	16	11	as	as	ADP
cjfa-57638	16	12	a	a	DET
cjfa-57638	16	13	sharp	sharp	ADJ
cjfa-57638	16	14	decline	decline	NOUN
cjfa-57638	16	15	in	in	ADP
cjfa-57638	16	16	share	share	NOUN
cjfa-57638	16	17	prices	price	NOUN
cjfa-57638	16	18	and	and	CCONJ
cjfa-57638	16	19	a	a	DET
cjfa-57638	16	20	reduction	reduction	NOUN
cjfa-57638	16	21	in	in	ADP
cjfa-57638	16	22	market	market	NOUN
cjfa-57638	16	23	capitalization	capitalization	NOUN
cjfa-57638	16	24	,	,	PUNCT
cjfa-57638	16	25	as	as	ADP
cjfa-57638	16	26	a	a	DET
cjfa-57638	16	27	result	result	NOUN
cjfa-57638	16	28	of	of	ADP
cjfa-57638	16	29	financial	financial	ADJ
cjfa-57638	16	30	restatements	restatement	NOUN
cjfa-57638	16	31	,	,	PUNCT
cjfa-57638	16	32	misstatements	misstatement	NOUN
cjfa-57638	16	33	,	,	PUNCT
cjfa-57638	16	34	or	or	CCONJ
cjfa-57638	16	35	corporate	corporate	ADJ
cjfa-57638	16	36	accounting	accounting	NOUN
cjfa-57638	16	37	fraud	fraud	NOUN
cjfa-57638	16	38	.	.	PUNCT
cjfa-57638	17	1	enofe	enofe	ADJ
cjfa-57638	17	2	,	,	PUNCT
cjfa-57638	17	3	mgbame	mgbame	NOUN
cjfa-57638	17	4	,	,	PUNCT
cjfa-57638	17	5	otuya	otuya	PROPN
cjfa-57638	17	6	and	and	CCONJ
cjfa-57638	17	7	ovie	ovie	PROPN
cjfa-57638	17	8	(	(	PUNCT
cjfa-57638	17	9	2013	2013	NUM
cjfa-57638	17	10	)	)	PUNCT
cjfa-57638	17	11	asserted	assert	VERB
cjfa-57638	17	12	that	that	SCONJ
cjfa-57638	17	13	financial	financial	ADJ
cjfa-57638	17	14	scandals	scandal	NOUN
cjfa-57638	17	15	at	at	ADP
cjfa-57638	17	16	companies	company	NOUN
cjfa-57638	17	17	induce	induce	VERB
cjfa-57638	17	18	a	a	DET
cjfa-57638	17	19	decline	decline	NOUN
cjfa-57638	17	20	in	in	ADP
cjfa-57638	17	21	trust	trust	NOUN
cjfa-57638	17	22	amongst	amongst	ADP
cjfa-57638	17	23	corporations	corporation	NOUN
cjfa-57638	17	24	,	,	PUNCT
cjfa-57638	17	25	market	market	NOUN
cjfa-57638	17	26	players	player	NOUN
cjfa-57638	17	27	,	,	PUNCT
cjfa-57638	17	28	and	and	CCONJ
cjfa-57638	17	29	other	other	ADJ
cjfa-57638	17	30	stakeholder	stakeholder	NOUN
cjfa-57638	17	31	groups	group	NOUN
cjfa-57638	17	32	because	because	SCONJ
cjfa-57638	17	33	if	if	SCONJ
cjfa-57638	17	34	these	these	DET
cjfa-57638	17	35	scandals	scandal	NOUN
cjfa-57638	17	36	become	become	VERB
cjfa-57638	17	37	public	public	ADJ
cjfa-57638	17	38	,	,	PUNCT
cjfa-57638	17	39	the	the	DET
cjfa-57638	17	40	firms	firm	NOUN
cjfa-57638	17	41	may	may	AUX
cjfa-57638	17	42	face	face	VERB
cjfa-57638	17	43	severe	severe	ADJ
cjfa-57638	17	44	financial	financial	ADJ
cjfa-57638	17	45	difficulties	difficulty	NOUN
cjfa-57638	17	46	or	or	CCONJ
cjfa-57638	17	47	perhaps	perhaps	ADV
cjfa-57638	17	48	go	go	VERB
cjfa-57638	17	49	bankrupt	bankrupt	ADJ
cjfa-57638	17	50	.	.	PUNCT
cjfa-57638	18	1	researchers	researcher	NOUN
cjfa-57638	18	2	have	have	AUX
cjfa-57638	18	3	examined	examine	VERB
cjfa-57638	18	4	some	some	DET
cjfa-57638	18	5	factors	factor	NOUN
cjfa-57638	18	6	that	that	PRON
cjfa-57638	18	7	are	be	AUX
cjfa-57638	18	8	related	relate	VERB
cjfa-57638	18	9	to	to	ADP
cjfa-57638	18	10	preventive	preventive	ADJ
cjfa-57638	18	11	actions	action	NOUN
cjfa-57638	18	12	and	and	CCONJ
cjfa-57638	18	13	mechanisms	mechanism	NOUN
cjfa-57638	18	14	to	to	PART
cjfa-57638	18	15	avoid	avoid	VERB
cjfa-57638	18	16	,	,	PUNCT
cjfa-57638	18	17	or	or	CCONJ
cjfa-57638	18	18	at	at	ADP
cjfa-57638	18	19	least	least	ADJ
cjfa-57638	18	20	reduce	reduce	VERB
cjfa-57638	18	21	,	,	PUNCT
cjfa-57638	18	22	the	the	DET
cjfa-57638	18	23	probability	probability	NOUN
cjfa-57638	18	24	of	of	ADP
cjfa-57638	18	25	financial	financial	ADJ
cjfa-57638	18	26	misconduct	misconduct	NOUN
cjfa-57638	18	27	(	(	PUNCT
cjfa-57638	18	28	hasnan	hasnan	NOUN
cjfa-57638	18	29	,	,	PUNCT
cjfa-57638	18	30	razali	razali	PROPN
cjfa-57638	18	31	&	&	CCONJ
cjfa-57638	18	32	hussain	hussain	PROPN
cjfa-57638	18	33	,	,	PUNCT
cjfa-57638	18	34	2020	2020	NUM
cjfa-57638	18	35	;	;	PUNCT
cjfa-57638	18	36	okeoma	okeoma	PROPN
cjfa-57638	18	37	&	&	CCONJ
cjfa-57638	18	38	kiabel	kiabel	PROPN
cjfa-57638	18	39	,	,	PUNCT
cjfa-57638	18	40	2020	2020	NUM
cjfa-57638	18	41	;	;	PUNCT
cjfa-57638	18	42	otuya	otuya	PROPN
cjfa-57638	18	43	&	&	CCONJ
cjfa-57638	18	44	emiaso	emiaso	PROPN
cjfa-57638	18	45	,	,	PUNCT
cjfa-57638	18	46	2022	2022	NUM
cjfa-57638	18	47	;	;	PUNCT
cjfa-57638	18	48	potharla	potharla	NOUN
cjfa-57638	18	49	&	&	CCONJ
cjfa-57638	18	50	kolpula	kolpula	PROPN
cjfa-57638	18	51	,	,	PUNCT
cjfa-57638	18	52	2023	2023	NUM
cjfa-57638	18	53	;	;	PUNCT
cjfa-57638	18	54	utari	utari	NOUN
cjfa-57638	18	55	,	,	PUNCT
cjfa-57638	18	56	rustiarini	rustiarini	PROPN
cjfa-57638	18	57	&	&	CCONJ
cjfa-57638	18	58	dewi	dewi	PROPN
cjfa-57638	18	59	,	,	PUNCT
cjfa-57638	18	60	2021	2021	NUM
cjfa-57638	18	61	;	;	PUNCT
cjfa-57638	18	62	velte	velte	NOUN
cjfa-57638	18	63	,	,	PUNCT
cjfa-57638	18	64	2023b	2023b	NUM
cjfa-57638	18	65	)	)	PUNCT
cjfa-57638	18	66	.	.	PUNCT
cjfa-57638	19	1	in	in	ADP
cjfa-57638	19	2	specific	specific	ADJ
cjfa-57638	19	3	terms	term	NOUN
cjfa-57638	19	4	,	,	PUNCT
cjfa-57638	19	5	a	a	DET
cjfa-57638	19	6	huge	huge	ADJ
cjfa-57638	19	7	part	part	NOUN
cjfa-57638	19	8	of	of	ADP
cjfa-57638	19	9	the	the	DET
cjfa-57638	19	10	accounting	accounting	NOUN
cjfa-57638	19	11	and	and	CCONJ
cjfa-57638	19	12	finance	finance	NOUN
cjfa-57638	19	13	literature	literature	NOUN
cjfa-57638	19	14	has	have	AUX
cjfa-57638	19	15	recently	recently	ADV
cjfa-57638	19	16	directed	direct	VERB
cjfa-57638	19	17	its	its	PRON
cjfa-57638	19	18	attention	attention	NOUN
cjfa-57638	19	19	to	to	ADP
cjfa-57638	19	20	the	the	DET
cjfa-57638	19	21	connection	connection	NOUN
cjfa-57638	19	22	between	between	ADP
cjfa-57638	19	23	a	a	DET
cjfa-57638	19	24	few	few	ADJ
cjfa-57638	19	25	corporate	corporate	ADJ
cjfa-57638	19	26	governance	governance	NOUN
cjfa-57638	19	27	procedures	procedure	NOUN
cjfa-57638	19	28	and	and	CCONJ
cjfa-57638	19	29	the	the	DET
cjfa-57638	19	30	prevalence	prevalence	NOUN
cjfa-57638	19	31	of	of	ADP
cjfa-57638	19	32	financial	financial	ADJ
cjfa-57638	19	33	statement	statement	NOUN
cjfa-57638	19	34	fraud	fraud	NOUN
cjfa-57638	19	35	(	(	PUNCT
cjfa-57638	19	36	otuya	otuya	PROPN
cjfa-57638	19	37	&	&	CCONJ
cjfa-57638	19	38	emiaso	emiaso	PROPN
cjfa-57638	19	39	,	,	PUNCT
cjfa-57638	19	40	2022	2022	NUM
cjfa-57638	19	41	;	;	PUNCT
cjfa-57638	19	42	velte	velte	NOUN
cjfa-57638	19	43	,	,	PUNCT
cjfa-57638	19	44	2023a	2023a	NUM
cjfa-57638	19	45	)	)	PUNCT
cjfa-57638	19	46	.	.	PUNCT
cjfa-57638	20	1	as	as	SCONJ
cjfa-57638	20	2	pointed	point	VERB
cjfa-57638	20	3	out	out	ADP
cjfa-57638	20	4	by	by	ADP
cjfa-57638	20	5	dang	dang	PROPN
cjfa-57638	20	6	,	,	PUNCT
cjfa-57638	20	7	van	van	PROPN
cjfa-57638	20	8	and	and	CCONJ
cjfa-57638	20	9	archer	archer	ADJ
cjfa-57638	20	10	(	(	PUNCT
cjfa-57638	20	11	2023	2023	NUM
cjfa-57638	20	12	)	)	PUNCT
cjfa-57638	20	13	,	,	PUNCT
cjfa-57638	20	14	weak	weak	ADJ
cjfa-57638	20	15	corporate	corporate	ADJ
cjfa-57638	20	16	governance	governance	NOUN
cjfa-57638	20	17	and	and	CCONJ
cjfa-57638	20	18	ineffective	ineffective	ADJ
cjfa-57638	20	19	monitoring	monitoring	NOUN
cjfa-57638	20	20	activities	activity	NOUN
cjfa-57638	20	21	due	due	ADJ
cjfa-57638	20	22	to	to	ADP
cjfa-57638	20	23	lack	lack	NOUN
cjfa-57638	20	24	of	of	ADP
cjfa-57638	20	25	independence	independence	NOUN
cjfa-57638	20	26	of	of	ADP
cjfa-57638	20	27	directors	director	NOUN
cjfa-57638	20	28	and	and	CCONJ
cjfa-57638	20	29	deficiency	deficiency	NOUN
cjfa-57638	20	30	in	in	ADP
cjfa-57638	20	31	financial	financial	ADJ
cjfa-57638	20	32	expertise	expertise	NOUN
cjfa-57638	20	33	of	of	ADP
cjfa-57638	20	34	board	board	NOUN
cjfa-57638	20	35	members	member	NOUN
cjfa-57638	20	36	are	be	AUX
cjfa-57638	20	37	some	some	PRON
cjfa-57638	20	38	of	of	ADP
cjfa-57638	20	39	the	the	DET
cjfa-57638	20	40	factors	factor	NOUN
cjfa-57638	20	41	responsible	responsible	ADJ
cjfa-57638	20	42	for	for	ADP
cjfa-57638	20	43	financial	financial	ADJ
cjfa-57638	20	44	restatement	restatement	NOUN
cjfa-57638	20	45	around	around	ADP
cjfa-57638	20	46	the	the	DET
cjfa-57638	20	47	globe	globe	NOUN
cjfa-57638	20	48	.	.	PUNCT
cjfa-57638	21	1	in	in	ADP
cjfa-57638	21	2	recent	recent	ADJ
cjfa-57638	21	3	times	time	NOUN
cjfa-57638	21	4	,	,	PUNCT
cjfa-57638	21	5	financial	financial	ADJ
cjfa-57638	21	6	crime	crime	NOUN
cjfa-57638	21	7	has	have	AUX
cjfa-57638	21	8	become	become	VERB
cjfa-57638	21	9	more	more	ADV
cjfa-57638	21	10	pervasive	pervasive	ADJ
cjfa-57638	21	11	,	,	PUNCT
cjfa-57638	21	12	and	and	CCONJ
cjfa-57638	21	13	the	the	DET
cjfa-57638	21	14	probability	probability	NOUN
cjfa-57638	21	15	of	of	ADP
cjfa-57638	21	16	corporate	corporate	ADJ
cjfa-57638	21	17	fraud	fraud	NOUN
cjfa-57638	21	18	occurring	occurring	NOUN
cjfa-57638	21	19	has	have	AUX
cjfa-57638	21	20	become	become	VERB
cjfa-57638	21	21	more	more	ADV
cjfa-57638	21	22	severe	severe	ADJ
cjfa-57638	21	23	.	.	PUNCT
cjfa-57638	22	1	due	due	ADP
cjfa-57638	22	2	to	to	ADP
cjfa-57638	22	3	these	these	DET
cjfa-57638	22	4	elements	element	NOUN
cjfa-57638	22	5	of	of	ADP
cjfa-57638	22	6	company	company	NOUN
cjfa-57638	22	7	failure	failure	NOUN
cjfa-57638	22	8	,	,	PUNCT
cjfa-57638	22	9	board	board	NOUN
cjfa-57638	22	10	members	member	NOUN
cjfa-57638	22	11	–	–	PUNCT
cjfa-57638	22	12	especially	especially	ADV
cjfa-57638	22	13	those	those	PRON
cjfa-57638	22	14	in	in	ADP
cjfa-57638	22	15	the	the	DET
cjfa-57638	22	16	audit	audit	NOUN
cjfa-57638	22	17	committee	committee	NOUN
cjfa-57638	22	18	–	–	PUNCT
cjfa-57638	22	19	now	now	ADV
cjfa-57638	22	20	bear	bear	VERB
cjfa-57638	22	21	a	a	DET
cjfa-57638	22	22	greater	great	ADJ
cjfa-57638	22	23	responsibility	responsibility	NOUN
cjfa-57638	22	24	for	for	ADP
cjfa-57638	22	25	their	their	PRON
cjfa-57638	22	26	financial	financial	ADJ
cjfa-57638	22	27	knowledge	knowledge	NOUN
cjfa-57638	22	28	.	.	PUNCT
cjfa-57638	23	1	according	accord	VERB
cjfa-57638	23	2	to	to	ADP
cjfa-57638	23	3	velte	velte	NOUN
cjfa-57638	23	4	(	(	PUNCT
cjfa-57638	23	5	2023a	2023a	NUM
cjfa-57638	23	6	)	)	PUNCT
cjfa-57638	23	7	,	,	PUNCT
cjfa-57638	23	8	a	a	DET
cjfa-57638	23	9	number	number	NOUN
cjfa-57638	23	10	of	of	ADP
cjfa-57638	23	11	corporate	corporate	ADJ
cjfa-57638	23	12	accounting	accounting	NOUN
cjfa-57638	23	13	crises	crisis	NOUN
cjfa-57638	23	14	have	have	AUX
cjfa-57638	23	15	been	be	AUX
cjfa-57638	23	16	caused	cause	VERB
cjfa-57638	23	17	by	by	ADP
cjfa-57638	23	18	the	the	DET
cjfa-57638	23	19	board	board	NOUN
cjfa-57638	23	20	of	of	ADP
cjfa-57638	23	21	directors	director	NOUN
cjfa-57638	23	22	’	'	PUNCT
cjfa-57638	23	23	poor	poor	ADJ
cjfa-57638	23	24	oversight	oversight	NOUN
cjfa-57638	23	25	functions	function	NOUN
cjfa-57638	23	26	.	.	PUNCT
cjfa-57638	24	1	it	it	PRON
cjfa-57638	24	2	is	be	AUX
cjfa-57638	24	3	reported	report	VERB
cjfa-57638	24	4	that	that	SCONJ
cjfa-57638	24	5	the	the	DET
cjfa-57638	24	6	failure	failure	NOUN
cjfa-57638	24	7	of	of	ADP
cjfa-57638	24	8	board	board	NOUN
cjfa-57638	24	9	members	member	NOUN
cjfa-57638	24	10	in	in	ADP
cjfa-57638	24	11	exerting	exert	VERB
cjfa-57638	24	12	their	their	PRON
cjfa-57638	24	13	financial	financial	ADJ
cjfa-57638	24	14	expertise	expertise	NOUN
cjfa-57638	24	15	in	in	ADP
cjfa-57638	24	16	monitoring	monitor	VERB
cjfa-57638	24	17	management	management	NOUN
cjfa-57638	24	18	activities	activity	NOUN
cjfa-57638	24	19	caused	cause	VERB
cjfa-57638	24	20	massive	massive	ADJ
cjfa-57638	24	21	losses	loss	NOUN
cjfa-57638	24	22	to	to	ADP
cjfa-57638	24	23	companies	company	NOUN
cjfa-57638	24	24	and	and	CCONJ
cjfa-57638	24	25	stakeholders	stakeholder	NOUN
cjfa-57638	24	26	following	follow	VERB
cjfa-57638	24	27	the	the	DET
cjfa-57638	24	28	incidence	incidence	NOUN
cjfa-57638	24	29	of	of	ADP
cjfa-57638	24	30	financial	financial	ADJ
cjfa-57638	24	31	statement	statement	NOUN
cjfa-57638	24	32	fraud	fraud	NOUN
cjfa-57638	24	33	.	.	PUNCT
cjfa-57638	25	1	also	also	ADV
cjfa-57638	25	2	,	,	PUNCT
cjfa-57638	25	3	the	the	DET
cjfa-57638	25	4	issue	issue	NOUN
cjfa-57638	25	5	of	of	ADP
cjfa-57638	25	6	diverse	diverse	ADJ
cjfa-57638	25	7	gender	gender	NOUN
cjfa-57638	25	8	representation	representation	NOUN
cjfa-57638	25	9	on	on	ADP
cjfa-57638	25	10	the	the	DET
cjfa-57638	25	11	board	board	NOUN
cjfa-57638	25	12	is	be	AUX
cjfa-57638	25	13	contained	contain	VERB
cjfa-57638	25	14	within	within	ADP
cjfa-57638	25	15	the	the	DET
cjfa-57638	25	16	broad	broad	ADJ
cjfa-57638	25	17	context	context	NOUN
cjfa-57638	25	18	of	of	ADP
cjfa-57638	25	19	directors	director	NOUN
cjfa-57638	25	20	’	'	PUNCT
cjfa-57638	25	21	financial	financial	ADJ
cjfa-57638	25	22	knowledge	knowledge	NOUN
cjfa-57638	25	23	.	.	PUNCT
cjfa-57638	26	1	conventional	conventional	ADJ
cjfa-57638	26	2	boards	board	NOUN
cjfa-57638	26	3	have	have	AUX
cjfa-57638	26	4	faced	face	VERB
cjfa-57638	26	5	numerous	numerous	ADJ
cjfa-57638	26	6	criticisms	criticism	NOUN
cjfa-57638	26	7	for	for	ADP
cjfa-57638	26	8	encouraging	encourage	VERB
cjfa-57638	26	9	male	male	ADJ
cjfa-57638	26	10	domination	domination	NOUN
cjfa-57638	26	11	,	,	PUNCT
cjfa-57638	26	12	par	par	PROPN
cjfa-57638	26	13	board	board	NOUN
cjfa-57638	26	14	expertise	expertise	NOUN
cjfa-57638	26	15	,	,	PUNCT
cjfa-57638	26	16	female	female	ADJ
cjfa-57638	26	17	gender	gender	NOUN
cjfa-57638	26	18	representation	representation	NOUN
cjfa-57638	26	19	…	…	PUNCT
cjfa-57638	26	20	6969	6969	NUM
cjfa-57638	26	21	ticularly	ticularly	ADV
cjfa-57638	26	22	in	in	ADP
cjfa-57638	26	23	emerging	emerge	VERB
cjfa-57638	26	24	nations	nation	NOUN
cjfa-57638	26	25	in	in	ADP
cjfa-57638	26	26	asia	asia	PROPN
cjfa-57638	26	27	and	and	CCONJ
cjfa-57638	26	28	africa	africa	PROPN
cjfa-57638	26	29	(	(	PUNCT
cjfa-57638	26	30	ilaboya	ilaboya	PROPN
cjfa-57638	26	31	&	&	CCONJ
cjfa-57638	26	32	lodikero	lodikero	NOUN
cjfa-57638	26	33	,	,	PUNCT
cjfa-57638	26	34	2017	2017	NUM
cjfa-57638	26	35	)	)	PUNCT
cjfa-57638	26	36	.	.	PUNCT
cjfa-57638	27	1	in	in	ADP
cjfa-57638	27	2	view	view	NOUN
cjfa-57638	27	3	of	of	ADP
cjfa-57638	27	4	this	this	PRON
cjfa-57638	27	5	,	,	PUNCT
cjfa-57638	27	6	the	the	DET
cjfa-57638	27	7	call	call	NOUN
cjfa-57638	27	8	of	of	ADP
cjfa-57638	27	9	more	more	ADJ
cjfa-57638	27	10	female	female	ADJ
cjfa-57638	27	11	representation	representation	NOUN
cjfa-57638	27	12	on	on	ADP
cjfa-57638	27	13	corporate	corporate	ADJ
cjfa-57638	27	14	boards	board	NOUN
cjfa-57638	27	15	can	can	AUX
cjfa-57638	27	16	not	not	PART
cjfa-57638	27	17	not	not	PART
cjfa-57638	27	18	be	be	AUX
cjfa-57638	27	19	out	out	ADP
cjfa-57638	27	20	of	of	ADP
cjfa-57638	27	21	place	place	NOUN
cjfa-57638	27	22	.	.	PUNCT
cjfa-57638	28	1	it	it	PRON
cjfa-57638	28	2	has	have	AUX
cjfa-57638	28	3	been	be	AUX
cjfa-57638	28	4	argued	argue	VERB
cjfa-57638	28	5	in	in	ADP
cjfa-57638	28	6	prior	prior	ADJ
cjfa-57638	28	7	literature	literature	NOUN
cjfa-57638	28	8	(	(	PUNCT
cjfa-57638	28	9	abbott	abbott	PROPN
cjfa-57638	28	10	,	,	PUNCT
cjfa-57638	28	11	parker	parker	PROPN
cjfa-57638	28	12	&	&	CCONJ
cjfa-57638	28	13	presley	presley	PROPN
cjfa-57638	28	14	,	,	PUNCT
cjfa-57638	28	15	2012	2012	NUM
cjfa-57638	28	16	;	;	PUNCT
cjfa-57638	28	17	carter	carter	PROPN
cjfa-57638	28	18	,	,	PUNCT
cjfa-57638	28	19	simkins	simkin	NOUN
cjfa-57638	28	20	&	&	CCONJ
cjfa-57638	28	21	simpson	simpson	PROPN
cjfa-57638	28	22	,	,	PUNCT
cjfa-57638	28	23	2003	2003	NUM
cjfa-57638	28	24	;	;	PUNCT
cjfa-57638	28	25	laskar	laskar	PROPN
cjfa-57638	28	26	,	,	PUNCT
cjfa-57638	28	27	sahu	sahu	PROPN
cjfa-57638	28	28	&	&	CCONJ
cjfa-57638	28	29	choudhury	choudhury	PROPN
cjfa-57638	28	30	,	,	PUNCT
cjfa-57638	28	31	2024	2024	NUM
cjfa-57638	28	32	)	)	PUNCT
cjfa-57638	28	33	that	that	SCONJ
cjfa-57638	28	34	optimum	optimum	ADJ
cjfa-57638	28	35	female	female	ADJ
cjfa-57638	28	36	representation	representation	NOUN
cjfa-57638	28	37	on	on	ADP
cjfa-57638	28	38	boards	board	NOUN
cjfa-57638	28	39	could	could	AUX
cjfa-57638	28	40	enhance	enhance	VERB
cjfa-57638	28	41	greater	great	ADJ
cjfa-57638	28	42	monitoring	monitoring	NOUN
cjfa-57638	28	43	of	of	ADP
cjfa-57638	28	44	management	management	NOUN
cjfa-57638	28	45	activities	activity	NOUN
cjfa-57638	28	46	and	and	CCONJ
cjfa-57638	28	47	reduce	reduce	VERB
cjfa-57638	28	48	financial	financial	ADJ
cjfa-57638	28	49	misconducts	misconduct	NOUN
cjfa-57638	28	50	.	.	PUNCT
cjfa-57638	29	1	this	this	DET
cjfa-57638	29	2	study	study	NOUN
cjfa-57638	29	3	is	be	AUX
cjfa-57638	29	4	driven	drive	VERB
cjfa-57638	29	5	by	by	ADP
cjfa-57638	29	6	a	a	DET
cjfa-57638	29	7	number	number	NOUN
cjfa-57638	29	8	of	of	ADP
cjfa-57638	29	9	factors	factor	NOUN
cjfa-57638	29	10	.	.	PUNCT
cjfa-57638	30	1	the	the	DET
cjfa-57638	30	2	first	first	ADJ
cjfa-57638	30	3	is	be	AUX
cjfa-57638	30	4	the	the	DET
cjfa-57638	30	5	glaring	glaring	ADJ
cjfa-57638	30	6	dearth	dearth	NOUN
cjfa-57638	30	7	of	of	ADP
cjfa-57638	30	8	research	research	NOUN
cjfa-57638	30	9	on	on	ADP
cjfa-57638	30	10	the	the	DET
cjfa-57638	30	11	relationship	relationship	NOUN
cjfa-57638	30	12	between	between	ADP
cjfa-57638	30	13	financial	financial	ADJ
cjfa-57638	30	14	malfeasance	malfeasance	NOUN
cjfa-57638	30	15	and	and	CCONJ
cjfa-57638	30	16	board	board	NOUN
cjfa-57638	30	17	financial	financial	ADJ
cjfa-57638	30	18	expertise	expertise	NOUN
cjfa-57638	30	19	as	as	ADP
cjfa-57638	30	20	a	a	DET
cjfa-57638	30	21	particular	particular	ADJ
cjfa-57638	30	22	kind	kind	NOUN
cjfa-57638	30	23	of	of	ADP
cjfa-57638	30	24	corporate	corporate	ADJ
cjfa-57638	30	25	governance	governance	NOUN
cjfa-57638	30	26	component	component	NOUN
cjfa-57638	30	27	.	.	PUNCT
cjfa-57638	31	1	the	the	DET
cjfa-57638	31	2	second	second	NOUN
cjfa-57638	31	3	is	be	AUX
cjfa-57638	31	4	that	that	SCONJ
cjfa-57638	31	5	,	,	PUNCT
cjfa-57638	31	6	to	to	ADP
cjfa-57638	31	7	the	the	DET
cjfa-57638	31	8	best	good	ADJ
cjfa-57638	31	9	of	of	ADP
cjfa-57638	31	10	our	our	PRON
cjfa-57638	31	11	knowledge	knowledge	NOUN
cjfa-57638	31	12	,	,	PUNCT
cjfa-57638	31	13	the	the	DET
cjfa-57638	31	14	mediating	mediate	VERB
cjfa-57638	31	15	effect	effect	NOUN
cjfa-57638	31	16	of	of	ADP
cjfa-57638	31	17	female	female	ADJ
cjfa-57638	31	18	board	board	NOUN
cjfa-57638	31	19	presence	presence	NOUN
cjfa-57638	31	20	on	on	ADP
cjfa-57638	31	21	the	the	DET
cjfa-57638	31	22	association	association	NOUN
cjfa-57638	31	23	between	between	ADP
cjfa-57638	31	24	board	board	NOUN
cjfa-57638	31	25	expertise	expertise	NOUN
cjfa-57638	31	26	and	and	CCONJ
cjfa-57638	31	27	financial	financial	ADJ
cjfa-57638	31	28	malfeasance	malfeasance	NOUN
cjfa-57638	31	29	has	have	AUX
cjfa-57638	31	30	not	not	PART
cjfa-57638	31	31	been	be	AUX
cjfa-57638	31	32	adequately	adequately	ADV
cjfa-57638	31	33	examined	examine	VERB
cjfa-57638	31	34	in	in	ADP
cjfa-57638	31	35	the	the	DET
cjfa-57638	31	36	body	body	NOUN
cjfa-57638	31	37	of	of	ADP
cjfa-57638	31	38	existing	exist	VERB
cjfa-57638	31	39	literature	literature	NOUN
cjfa-57638	31	40	.	.	PUNCT
cjfa-57638	32	1	third	third	ADJ
cjfa-57638	32	2	,	,	PUNCT
cjfa-57638	32	3	the	the	DET
cjfa-57638	32	4	existing	exist	VERB
cjfa-57638	32	5	studies	study	NOUN
cjfa-57638	32	6	reported	report	VERB
cjfa-57638	32	7	mixed	mixed	ADJ
cjfa-57638	32	8	findings	finding	NOUN
cjfa-57638	32	9	on	on	ADP
cjfa-57638	32	10	the	the	DET
cjfa-57638	32	11	relationship	relationship	NOUN
cjfa-57638	32	12	between	between	ADP
cjfa-57638	32	13	board	board	NOUN
cjfa-57638	32	14	expertise	expertise	NOUN
cjfa-57638	32	15	,	,	PUNCT
cjfa-57638	32	16	female	female	ADJ
cjfa-57638	32	17	gender	gender	NOUN
cjfa-57638	32	18	representation	representation	NOUN
cjfa-57638	32	19	and	and	CCONJ
cjfa-57638	32	20	financial	financial	ADJ
cjfa-57638	32	21	misconduct	misconduct	NOUN
cjfa-57638	32	22	.	.	PUNCT
cjfa-57638	33	1	the	the	DET
cjfa-57638	33	2	inconsistencies	inconsistency	NOUN
cjfa-57638	33	3	in	in	ADP
cjfa-57638	33	4	prior	prior	ADJ
cjfa-57638	33	5	research	research	NOUN
cjfa-57638	33	6	throw	throw	VERB
cjfa-57638	33	7	up	up	ADP
cjfa-57638	33	8	a	a	DET
cjfa-57638	33	9	vista	vista	NOUN
cjfa-57638	33	10	of	of	ADP
cjfa-57638	33	11	opportunity	opportunity	NOUN
cjfa-57638	33	12	for	for	ADP
cjfa-57638	33	13	further	further	ADJ
cjfa-57638	33	14	research	research	NOUN
cjfa-57638	33	15	.	.	PUNCT
cjfa-57638	34	1	the	the	DET
cjfa-57638	34	2	remaining	remain	VERB
cjfa-57638	34	3	sections	section	NOUN
cjfa-57638	34	4	of	of	ADP
cjfa-57638	34	5	the	the	DET
cjfa-57638	34	6	paper	paper	NOUN
cjfa-57638	34	7	are	be	AUX
cjfa-57638	34	8	arranged	arrange	VERB
cjfa-57638	34	9	as	as	SCONJ
cjfa-57638	34	10	follows	follow	VERB
cjfa-57638	34	11	:	:	PUNCT
cjfa-57638	34	12	the	the	DET
cjfa-57638	34	13	literature	literature	PROPN
cjfa-57638	34	14	review	review	NOUN
cjfa-57638	34	15	and	and	CCONJ
cjfa-57638	34	16	formulation	formulation	NOUN
cjfa-57638	34	17	of	of	ADP
cjfa-57638	34	18	hypotheses	hypothesis	NOUN
cjfa-57638	34	19	are	be	AUX
cjfa-57638	34	20	the	the	DET
cjfa-57638	34	21	main	main	ADJ
cjfa-57638	34	22	topics	topic	NOUN
cjfa-57638	34	23	of	of	ADP
cjfa-57638	34	24	section	section	NOUN
cjfa-57638	34	25	2	2	NUM
cjfa-57638	34	26	;	;	PUNCT
cjfa-57638	34	27	the	the	DET
cjfa-57638	34	28	techniques	technique	NOUN
cjfa-57638	34	29	and	and	CCONJ
cjfa-57638	34	30	methods	method	NOUN
cjfa-57638	34	31	are	be	AUX
cjfa-57638	34	32	covered	cover	VERB
cjfa-57638	34	33	in	in	ADP
cjfa-57638	34	34	section	section	NOUN
cjfa-57638	34	35	3	3	NUM
cjfa-57638	34	36	,	,	PUNCT
cjfa-57638	34	37	with	with	ADP
cjfa-57638	34	38	a	a	DET
cjfa-57638	34	39	focus	focus	NOUN
cjfa-57638	34	40	on	on	ADP
cjfa-57638	34	41	the	the	DET
cjfa-57638	34	42	theoretical	theoretical	ADJ
cjfa-57638	34	43	foundation	foundation	NOUN
cjfa-57638	34	44	and	and	CCONJ
cjfa-57638	34	45	model	model	NOUN
cjfa-57638	34	46	specification	specification	NOUN
cjfa-57638	34	47	;	;	PUNCT
cjfa-57638	34	48	the	the	DET
cjfa-57638	34	49	estimation	estimation	NOUN
cjfa-57638	34	50	result	result	NOUN
cjfa-57638	34	51	and	and	CCONJ
cjfa-57638	34	52	a	a	DET
cjfa-57638	34	53	discussion	discussion	NOUN
cjfa-57638	34	54	of	of	ADP
cjfa-57638	34	55	the	the	DET
cjfa-57638	34	56	findings	finding	NOUN
cjfa-57638	34	57	are	be	AUX
cjfa-57638	34	58	presented	present	VERB
cjfa-57638	34	59	in	in	ADP
cjfa-57638	34	60	section	section	NOUN
cjfa-57638	34	61	4	4	NUM
cjfa-57638	34	62	;	;	PUNCT
cjfa-57638	34	63	the	the	DET
cjfa-57638	34	64	fifth	fifth	ADJ
cjfa-57638	34	65	section	section	NOUN
cjfa-57638	34	66	concludes	conclude	VERB
cjfa-57638	34	67	the	the	DET
cjfa-57638	34	68	research	research	NOUN
cjfa-57638	34	69	.	.	PUNCT
cjfa-57638	35	1	literature	literature	NOUN
cjfa-57638	35	2	review	review	PROPN
cjfa-57638	35	3	and	and	CCONJ
cjfa-57638	35	4	hypotheses	hypothese	VERB
cjfa-57638	35	5	developmentliterature	developmentliterature	NOUN
cjfa-57638	35	6	review	review	NOUN
cjfa-57638	35	7	and	and	CCONJ
cjfa-57638	35	8	hypotheses	hypothese	VERB
cjfa-57638	35	9	development	development	NOUN
cjfa-57638	35	10	corporate	corporate	ADJ
cjfa-57638	35	11	financial	financial	ADJ
cjfa-57638	35	12	misconductcorporate	misconductcorporate	ADJ
cjfa-57638	35	13	financial	financial	ADJ
cjfa-57638	35	14	misconduct	misconduct	NOUN
cjfa-57638	35	15	according	accord	VERB
cjfa-57638	35	16	to	to	ADP
cjfa-57638	35	17	amiram	amiram	PROPN
cjfa-57638	35	18	,	,	PUNCT
cjfa-57638	35	19	bozanic	bozanic	ADJ
cjfa-57638	35	20	,	,	PUNCT
cjfa-57638	35	21	cox	cox	PROPN
cjfa-57638	35	22	,	,	PUNCT
cjfa-57638	35	23	dupont	dupont	PROPN
cjfa-57638	35	24	,	,	PUNCT
cjfa-57638	35	25	karpof	karpof	PROPN
cjfa-57638	35	26	and	and	CCONJ
cjfa-57638	35	27	sloan	sloan	PROPN
cjfa-57638	35	28	(	(	PUNCT
cjfa-57638	35	29	2018	2018	NUM
cjfa-57638	35	30	)	)	PUNCT
cjfa-57638	35	31	,	,	PUNCT
cjfa-57638	35	32	fraud	fraud	NOUN
cjfa-57638	35	33	and	and	CCONJ
cjfa-57638	35	34	misreporting	misreporte	VERB
cjfa-57638	35	35	(	(	PUNCT
cjfa-57638	35	36	or	or	CCONJ
cjfa-57638	35	37	misrepresentation	misrepresentation	NOUN
cjfa-57638	35	38	)	)	PUNCT
cjfa-57638	35	39	are	be	AUX
cjfa-57638	35	40	included	include	VERB
cjfa-57638	35	41	in	in	ADP
cjfa-57638	35	42	the	the	DET
cjfa-57638	35	43	concept	concept	NOUN
cjfa-57638	35	44	of	of	ADP
cjfa-57638	35	45	corporate	corporate	ADJ
cjfa-57638	35	46	financial	financial	ADJ
cjfa-57638	35	47	misconduct	misconduct	NOUN
cjfa-57638	35	48	.	.	PUNCT
cjfa-57638	36	1	while	while	SCONJ
cjfa-57638	36	2	fraud	fraud	NOUN
cjfa-57638	36	3	entails	entail	VERB
cjfa-57638	36	4	fabricating	fabricate	VERB
cjfa-57638	36	5	events	event	NOUN
cjfa-57638	36	6	and	and	CCONJ
cjfa-57638	36	7	falsifying	falsify	VERB
cjfa-57638	36	8	records	record	NOUN
cjfa-57638	36	9	,	,	PUNCT
cjfa-57638	36	10	misreporting	misreporte	VERB
cjfa-57638	36	11	might	might	AUX
cjfa-57638	36	12	use	use	VERB
cjfa-57638	36	13	“	"	PUNCT
cjfa-57638	36	14	legitimate	legitimate	ADJ
cjfa-57638	36	15	”	"	PUNCT
cjfa-57638	36	16	methods	method	NOUN
cjfa-57638	36	17	in	in	ADP
cjfa-57638	36	18	line	line	NOUN
cjfa-57638	36	19	with	with	ADP
cjfa-57638	36	20	gaap	gaap	NOUN
cjfa-57638	36	21	(	(	PUNCT
cjfa-57638	36	22	generally	generally	ADV
cjfa-57638	36	23	accepted	accept	VERB
cjfa-57638	36	24	accounting	accounting	NOUN
cjfa-57638	36	25	principles	principle	NOUN
cjfa-57638	36	26	)	)	PUNCT
cjfa-57638	36	27	.	.	PUNCT
cjfa-57638	37	1	corporate	corporate	ADJ
cjfa-57638	37	2	financial	financial	ADJ
cjfa-57638	37	3	misconduct	misconduct	NOUN
cjfa-57638	37	4	is	be	AUX
cjfa-57638	37	5	linked	link	VERB
cjfa-57638	37	6	to	to	ADP
cjfa-57638	37	7	a	a	DET
cjfa-57638	37	8	number	number	NOUN
cjfa-57638	37	9	of	of	ADP
cjfa-57638	37	10	detrimental	detrimental	ADJ
cjfa-57638	37	11	outcomes	outcome	NOUN
cjfa-57638	37	12	,	,	PUNCT
cjfa-57638	37	13	such	such	ADJ
cjfa-57638	37	14	as	as	ADP
cjfa-57638	37	15	a	a	DET
cjfa-57638	37	16	decline	decline	NOUN
cjfa-57638	37	17	in	in	ADP
cjfa-57638	37	18	future	future	ADJ
cjfa-57638	37	19	earnings	earning	NOUN
cjfa-57638	37	20	,	,	PUNCT
cjfa-57638	37	21	a	a	DET
cjfa-57638	37	22	drop	drop	NOUN
cjfa-57638	37	23	in	in	ADP
cjfa-57638	37	24	stock	stock	NOUN
cjfa-57638	37	25	price	price	NOUN
cjfa-57638	37	26	,	,	PUNCT
cjfa-57638	37	27	and	and	CCONJ
cjfa-57638	37	28	an	an	DET
cjfa-57638	37	29	increase	increase	NOUN
cjfa-57638	37	30	in	in	ADP
cjfa-57638	37	31	the	the	DET
cjfa-57638	37	32	cost	cost	NOUN
cjfa-57638	37	33	of	of	ADP
cjfa-57638	37	34	capital	capital	NOUN
cjfa-57638	37	35	that	that	PRON
cjfa-57638	37	36	damages	damage	VERB
cjfa-57638	37	37	the	the	DET
cjfa-57638	37	38	company	company	NOUN
cjfa-57638	37	39	’s	’s	PART
cjfa-57638	37	40	reputation	reputation	NOUN
cjfa-57638	37	41	.	.	PUNCT
cjfa-57638	38	1	financial	financial	ADJ
cjfa-57638	38	2	misbehaviour	misbehaviour	NOUN
cjfa-57638	38	3	undermines	undermine	VERB
cjfa-57638	38	4	confidence	confidence	NOUN
cjfa-57638	38	5	amongst	amongst	ADP
cjfa-57638	38	6	companies	company	NOUN
cjfa-57638	38	7	,	,	PUNCT
cjfa-57638	38	8	authorities	authority	NOUN
cjfa-57638	38	9	,	,	PUNCT
cjfa-57638	38	10	and	and	CCONJ
cjfa-57638	38	11	other	other	ADJ
cjfa-57638	38	12	industry	industry	NOUN
cjfa-57638	38	13	players	player	NOUN
cjfa-57638	38	14	,	,	PUNCT
cjfa-57638	38	15	thereby	thereby	ADV
cjfa-57638	38	16	impeding	impede	VERB
cjfa-57638	38	17	the	the	DET
cjfa-57638	38	18	effectiveness	effectiveness	NOUN
cjfa-57638	38	19	of	of	ADP
cjfa-57638	38	20	capital	capital	NOUN
cjfa-57638	38	21	markets	market	NOUN
cjfa-57638	38	22	.	.	PUNCT
cjfa-57638	39	1	sunday	sunday	PROPN
cjfa-57638	39	2	otuya7070	otuya7070	PROPN
cjfa-57638	39	3	studies	study	NOUN
cjfa-57638	39	4	on	on	ADP
cjfa-57638	39	5	financial	financial	ADJ
cjfa-57638	39	6	statement	statement	NOUN
cjfa-57638	39	7	misconduct	misconduct	NOUN
cjfa-57638	39	8	have	have	AUX
cjfa-57638	39	9	used	use	VERB
cjfa-57638	39	10	a	a	DET
cjfa-57638	39	11	variety	variety	NOUN
cjfa-57638	39	12	of	of	ADP
cjfa-57638	39	13	metrics	metric	NOUN
cjfa-57638	39	14	,	,	PUNCT
cjfa-57638	39	15	including	include	VERB
cjfa-57638	39	16	earnings	earning	NOUN
cjfa-57638	39	17	misstatement	misstatement	NOUN
cjfa-57638	39	18	(	(	PUNCT
cjfa-57638	39	19	otuya	otuya	PROPN
cjfa-57638	39	20	,	,	PUNCT
cjfa-57638	39	21	donwa	donwa	PROPN
cjfa-57638	39	22	&	&	CCONJ
cjfa-57638	39	23	egware	egware	PROPN
cjfa-57638	39	24	,	,	PUNCT
cjfa-57638	39	25	2017	2017	NUM
cjfa-57638	39	26	)	)	PUNCT
cjfa-57638	39	27	,	,	PUNCT
cjfa-57638	39	28	enforcement	enforcement	NOUN
cjfa-57638	39	29	actions	action	NOUN
cjfa-57638	39	30	by	by	ADP
cjfa-57638	39	31	the	the	DET
cjfa-57638	39	32	securities	securities	PROPN
cjfa-57638	39	33	and	and	CCONJ
cjfa-57638	39	34	exchange	exchange	PROPN
cjfa-57638	39	35	commission	commission	PROPN
cjfa-57638	39	36	(	(	PUNCT
cjfa-57638	39	37	sec	sec	PROPN
cjfa-57638	39	38	)	)	PUNCT
cjfa-57638	39	39	(	(	PUNCT
cjfa-57638	39	40	chen	chen	PROPN
cjfa-57638	39	41	,	,	PUNCT
cjfa-57638	39	42	leung	leung	PROPN
cjfa-57638	39	43	,	,	PUNCT
cjfa-57638	39	44	tao	tao	PROPN
cjfa-57638	39	45	&	&	CCONJ
cjfa-57638	39	46	wang	wang	PROPN
cjfa-57638	39	47	,	,	PUNCT
cjfa-57638	39	48	2019	2019	NUM
cjfa-57638	39	49	)	)	PUNCT
cjfa-57638	39	50	,	,	PUNCT
cjfa-57638	39	51	accounting	account	VERB
cjfa-57638	39	52	conservatism	conservatism	NOUN
cjfa-57638	39	53	(	(	PUNCT
cjfa-57638	39	54	ahmed	ahmed	PROPN
cjfa-57638	39	55	&	&	CCONJ
cjfa-57638	39	56	duellman	duellman	PROPN
cjfa-57638	39	57	,	,	PUNCT
cjfa-57638	39	58	2007	2007	NUM
cjfa-57638	39	59	)	)	PUNCT
cjfa-57638	39	60	,	,	PUNCT
cjfa-57638	39	61	and	and	CCONJ
cjfa-57638	39	62	accounting	accounting	NOUN
cjfa-57638	39	63	restatements	restatement	NOUN
cjfa-57638	39	64	(	(	PUNCT
cjfa-57638	39	65	jehu	jehu	PROPN
cjfa-57638	39	66	&	&	CCONJ
cjfa-57638	39	67	ibrahim	ibrahim	PROPN
cjfa-57638	39	68	,	,	PUNCT
cjfa-57638	39	69	2020	2020	NUM
cjfa-57638	39	70	)	)	PUNCT
cjfa-57638	39	71	.	.	PUNCT
cjfa-57638	40	1	the	the	DET
cjfa-57638	40	2	beneisch	beneisch	PROPN
cjfa-57638	40	3	m	m	VERB
cjfa-57638	40	4	score	score	NOUN
cjfa-57638	40	5	was	be	AUX
cjfa-57638	40	6	utilised	utilise	VERB
cjfa-57638	40	7	by	by	ADP
cjfa-57638	40	8	ilaboya	ilaboya	NOUN
cjfa-57638	40	9	and	and	CCONJ
cjfa-57638	40	10	lodikero	lodikero	NOUN
cjfa-57638	40	11	(	(	PUNCT
cjfa-57638	40	12	2017	2017	NUM
cjfa-57638	40	13	)	)	PUNCT
cjfa-57638	40	14	,	,	PUNCT
cjfa-57638	40	15	ebaid	ebaid	PROPN
cjfa-57638	40	16	(	(	PUNCT
cjfa-57638	40	17	2023	2023	NUM
cjfa-57638	40	18	)	)	PUNCT
cjfa-57638	40	19	,	,	PUNCT
cjfa-57638	40	20	and	and	CCONJ
cjfa-57638	40	21	onyinye	onyinye	PROPN
cjfa-57638	40	22	(	(	PUNCT
cjfa-57638	40	23	2018	2018	NUM
cjfa-57638	40	24	)	)	PUNCT
cjfa-57638	40	25	to	to	PART
cjfa-57638	40	26	divide	divide	VERB
cjfa-57638	40	27	the	the	DET
cjfa-57638	40	28	firms	firm	NOUN
cjfa-57638	40	29	into	into	ADP
cjfa-57638	40	30	two	two	NUM
cjfa-57638	40	31	categories	category	NOUN
cjfa-57638	40	32	:	:	PUNCT
cjfa-57638	40	33	non	non	NOUN
cjfa-57638	40	34	-	-	NOUN
cjfa-57638	40	35	manipulators	manipulator	NOUN
cjfa-57638	40	36	and	and	CCONJ
cjfa-57638	40	37	manipulators	manipulator	NOUN
cjfa-57638	40	38	.	.	PUNCT
cjfa-57638	41	1	board	board	NOUN
cjfa-57638	41	2	expertise	expertise	NOUN
cjfa-57638	41	3	and	and	CCONJ
cjfa-57638	41	4	corporate	corporate	ADJ
cjfa-57638	41	5	financial	financial	ADJ
cjfa-57638	41	6	misconductboard	misconductboard	NOUN
cjfa-57638	41	7	expertise	expertise	NOUN
cjfa-57638	41	8	and	and	CCONJ
cjfa-57638	41	9	corporate	corporate	ADJ
cjfa-57638	41	10	financial	financial	ADJ
cjfa-57638	41	11	misconduct	misconduct	NOUN
cjfa-57638	41	12	the	the	DET
cjfa-57638	41	13	percentage	percentage	NOUN
cjfa-57638	41	14	of	of	ADP
cjfa-57638	41	15	qualified	qualified	ADJ
cjfa-57638	41	16	,	,	PUNCT
cjfa-57638	41	17	educated	educate	VERB
cjfa-57638	41	18	,	,	PUNCT
cjfa-57638	41	19	experienced	experienced	ADJ
cjfa-57638	41	20	,	,	PUNCT
cjfa-57638	41	21	and	and	CCONJ
cjfa-57638	41	22	senior	senior	ADJ
cjfa-57638	41	23	board	board	NOUN
cjfa-57638	41	24	members	member	NOUN
cjfa-57638	41	25	relative	relative	ADJ
cjfa-57638	41	26	to	to	ADP
cjfa-57638	41	27	the	the	DET
cjfa-57638	41	28	total	total	ADJ
cjfa-57638	41	29	number	number	NOUN
cjfa-57638	41	30	of	of	ADP
cjfa-57638	41	31	directors	director	NOUN
cjfa-57638	41	32	is	be	AUX
cjfa-57638	41	33	known	know	VERB
cjfa-57638	41	34	as	as	ADP
cjfa-57638	41	35	the	the	DET
cjfa-57638	41	36	board	board	NOUN
cjfa-57638	41	37	expertise	expertise	NOUN
cjfa-57638	41	38	.	.	PUNCT
cjfa-57638	42	1	to	to	PART
cjfa-57638	42	2	become	become	VERB
cjfa-57638	42	3	an	an	DET
cjfa-57638	42	4	expert	expert	NOUN
cjfa-57638	42	5	on	on	ADP
cjfa-57638	42	6	a	a	DET
cjfa-57638	42	7	board	board	NOUN
cjfa-57638	42	8	,	,	PUNCT
cjfa-57638	42	9	a	a	DET
cjfa-57638	42	10	director	director	NOUN
cjfa-57638	42	11	must	must	AUX
cjfa-57638	42	12	have	have	VERB
cjfa-57638	42	13	sufficient	sufficient	ADJ
cjfa-57638	42	14	educational	educational	ADJ
cjfa-57638	42	15	and	and	CCONJ
cjfa-57638	42	16	professional	professional	ADJ
cjfa-57638	42	17	knowledge	knowledge	NOUN
cjfa-57638	42	18	in	in	ADP
cjfa-57638	42	19	finance	finance	NOUN
cjfa-57638	42	20	,	,	PUNCT
cjfa-57638	42	21	accounting	accounting	NOUN
cjfa-57638	42	22	,	,	PUNCT
cjfa-57638	42	23	forensic	forensic	NOUN
cjfa-57638	42	24	,	,	PUNCT
cjfa-57638	42	25	and	and	CCONJ
cjfa-57638	42	26	auditing	auditing	NOUN
cjfa-57638	42	27	(	(	PUNCT
cjfa-57638	42	28	kweki	kweki	PROPN
cjfa-57638	42	29	,	,	PUNCT
cjfa-57638	42	30	2021	2021	NUM
cjfa-57638	42	31	)	)	PUNCT
cjfa-57638	42	32	.	.	PUNCT
cjfa-57638	43	1	research	research	NOUN
cjfa-57638	43	2	on	on	ADP
cjfa-57638	43	3	board	board	NOUN
cjfa-57638	43	4	expertise	expertise	NOUN
cjfa-57638	43	5	is	be	AUX
cjfa-57638	43	6	linked	link	VERB
cjfa-57638	43	7	with	with	ADP
cjfa-57638	43	8	heterogeneity	heterogeneity	NOUN
cjfa-57638	43	9	of	of	ADP
cjfa-57638	43	10	included	include	VERB
cjfa-57638	43	11	proxies	proxy	NOUN
cjfa-57638	43	12	.	.	PUNCT
cjfa-57638	44	1	competence	competence	NOUN
cjfa-57638	44	2	of	of	ADP
cjfa-57638	44	3	the	the	DET
cjfa-57638	44	4	executive	executive	PROPN
cjfa-57638	44	5	board	board	NOUN
cjfa-57638	44	6	(	(	PUNCT
cjfa-57638	44	7	aamir	aamir	PROPN
cjfa-57638	44	8	,	,	PUNCT
cjfa-57638	44	9	muhammad	muhammad	PROPN
cjfa-57638	44	10	,	,	PUNCT
cjfa-57638	44	11	aroosa	aroosa	PROPN
cjfa-57638	44	12	,	,	PUNCT
cjfa-57638	44	13	arooj	arooj	NOUN
cjfa-57638	44	14	&	&	CCONJ
cjfa-57638	44	15	iqra	iqra	PROPN
cjfa-57638	44	16	,	,	PUNCT
cjfa-57638	44	17	2021	2021	NUM
cjfa-57638	44	18	;	;	PUNCT
cjfa-57638	44	19	demerjian	demerjian	ADJ
cjfa-57638	44	20	,	,	PUNCT
cjfa-57638	44	21	lev	lev	PROPN
cjfa-57638	44	22	&	&	CCONJ
cjfa-57638	44	23	mcvay	mcvay	PROPN
cjfa-57638	44	24	,	,	PUNCT
cjfa-57638	44	25	2013	2013	NUM
cjfa-57638	44	26	;	;	PUNCT
cjfa-57638	44	27	farha	farha	PROPN
cjfa-57638	44	28	,	,	PUNCT
cjfa-57638	44	29	hossain	hossain	PROPN
cjfa-57638	44	30	&	&	CCONJ
cjfa-57638	44	31	ghosh	ghosh	PROPN
cjfa-57638	44	32	,	,	PUNCT
cjfa-57638	44	33	2022	2022	NUM
cjfa-57638	44	34	)	)	PUNCT
cjfa-57638	44	35	,	,	PUNCT
cjfa-57638	44	36	executive	executive	ADJ
cjfa-57638	44	37	managerial	managerial	ADJ
cjfa-57638	44	38	skills	skill	NOUN
cjfa-57638	44	39	(	(	PUNCT
cjfa-57638	44	40	ebaid	ebaid	PROPN
cjfa-57638	44	41	,	,	PUNCT
cjfa-57638	44	42	2023	2023	NUM
cjfa-57638	44	43	;	;	PUNCT
cjfa-57638	44	44	rubin	rubin	PROPN
cjfa-57638	44	45	&	&	CCONJ
cjfa-57638	44	46	segal	segal	PROPN
cjfa-57638	44	47	,	,	PUNCT
cjfa-57638	44	48	2019	2019	NUM
cjfa-57638	44	49	)	)	PUNCT
cjfa-57638	44	50	,	,	PUNCT
cjfa-57638	44	51	international	international	ADJ
cjfa-57638	44	52	independent	independent	ADJ
cjfa-57638	44	53	directors	director	NOUN
cjfa-57638	44	54	(	(	PUNCT
cjfa-57638	44	55	abu	abu	PROPN
cjfa-57638	44	56	,	,	PUNCT
cjfa-57638	44	57	alhassan	alhassan	PROPN
cjfa-57638	44	58	&	&	CCONJ
cjfa-57638	44	59	okpe	okpe	NOUN
cjfa-57638	44	60	,	,	PUNCT
cjfa-57638	44	61	2021	2021	NUM
cjfa-57638	44	62	;	;	PUNCT
cjfa-57638	44	63	du	du	PROPN
cjfa-57638	44	64	,	,	PUNCT
cjfa-57638	44	65	jian	jian	PROPN
cjfa-57638	44	66	&	&	CCONJ
cjfa-57638	44	67	lai	lai	PROPN
cjfa-57638	44	68	,	,	PUNCT
cjfa-57638	44	69	2017	2017	NUM
cjfa-57638	44	70	;	;	PUNCT
cjfa-57638	44	71	ibrahim	ibrahim	PROPN
cjfa-57638	44	72	&	&	CCONJ
cjfa-57638	44	73	yahaya	yahaya	PROPN
cjfa-57638	44	74	,	,	PUNCT
cjfa-57638	44	75	2024	2024	NUM
cjfa-57638	44	76	)	)	PUNCT
cjfa-57638	44	77	,	,	PUNCT
cjfa-57638	44	78	academic	academic	ADJ
cjfa-57638	44	79	and	and	CCONJ
cjfa-57638	44	80	professional	professional	ADJ
cjfa-57638	44	81	experience	experience	PROPN
cjfa-57638	44	82	board	board	NOUN
cjfa-57638	44	83	members	member	NOUN
cjfa-57638	44	84	(	(	PUNCT
cjfa-57638	44	85	ma	ma	PROPN
cjfa-57638	44	86	,	,	PUNCT
cjfa-57638	44	87	novoselov	novoselov	NOUN
cjfa-57638	44	88	,	,	PUNCT
cjfa-57638	44	89	zhou	zhou	PROPN
cjfa-57638	44	90	&	&	CCONJ
cjfa-57638	44	91	zhou	zhou	PROPN
cjfa-57638	44	92	,	,	PUNCT
cjfa-57638	44	93	2019	2019	NUM
cjfa-57638	44	94	)	)	PUNCT
cjfa-57638	44	95	,	,	PUNCT
cjfa-57638	44	96	and	and	CCONJ
cjfa-57638	44	97	multiple	multiple	ADJ
cjfa-57638	44	98	directorship	directorship	NOUN
cjfa-57638	44	99	(	(	PUNCT
cjfa-57638	44	100	lee	lee	PROPN
cjfa-57638	44	101	,	,	PUNCT
cjfa-57638	44	102	chun	chun	PROPN
cjfa-57638	44	103	-	-	PUNCT
cjfa-57638	44	104	ru	ru	PROPN
cjfa-57638	44	105	&	&	CCONJ
cjfa-57638	44	106	binh	binh	PROPN
cjfa-57638	44	107	,	,	PUNCT
cjfa-57638	44	108	2024	2024	NUM
cjfa-57638	44	109	;	;	PUNCT
cjfa-57638	44	110	otuya	otuya	PROPN
cjfa-57638	44	111	&	&	CCONJ
cjfa-57638	44	112	emiaso	emiaso	PROPN
cjfa-57638	44	113	,	,	PUNCT
cjfa-57638	44	114	2022	2022	NUM
cjfa-57638	44	115	)	)	PUNCT
cjfa-57638	44	116	.	.	PUNCT
cjfa-57638	45	1	the	the	DET
cjfa-57638	45	2	various	various	ADJ
cjfa-57638	45	3	empirical	empirical	ADJ
cjfa-57638	45	4	literature	literature	NOUN
cjfa-57638	45	5	threads	thread	NOUN
cjfa-57638	45	6	indicate	indicate	VERB
cjfa-57638	45	7	that	that	SCONJ
cjfa-57638	45	8	there	there	PRON
cjfa-57638	45	9	is	be	VERB
cjfa-57638	45	10	still	still	ADV
cjfa-57638	45	11	more	more	ADJ
cjfa-57638	45	12	work	work	NOUN
cjfa-57638	45	13	to	to	PART
cjfa-57638	45	14	be	be	AUX
cjfa-57638	45	15	done	do	VERB
cjfa-57638	45	16	in	in	ADP
cjfa-57638	45	17	determining	determine	VERB
cjfa-57638	45	18	the	the	DET
cjfa-57638	45	19	relationship	relationship	NOUN
cjfa-57638	45	20	between	between	ADP
cjfa-57638	45	21	financial	financial	ADJ
cjfa-57638	45	22	malfeasance	malfeasance	NOUN
cjfa-57638	45	23	and	and	CCONJ
cjfa-57638	45	24	board	board	NOUN
cjfa-57638	45	25	expertise	expertise	NOUN
cjfa-57638	45	26	.	.	PUNCT
cjfa-57638	46	1	research	research	NOUN
cjfa-57638	46	2	from	from	ADP
cjfa-57638	46	3	razali	razali	PROPN
cjfa-57638	46	4	and	and	CCONJ
cjfa-57638	46	5	arshad	arshad	ADJ
cjfa-57638	46	6	(	(	PUNCT
cjfa-57638	46	7	2014	2014	NUM
cjfa-57638	46	8	)	)	PUNCT
cjfa-57638	46	9	showed	show	VERB
cjfa-57638	46	10	that	that	SCONJ
cjfa-57638	46	11	having	have	VERB
cjfa-57638	46	12	an	an	DET
cjfa-57638	46	13	international	international	ADJ
cjfa-57638	46	14	board	board	NOUN
cjfa-57638	46	15	reduces	reduce	VERB
cjfa-57638	46	16	the	the	DET
cjfa-57638	46	17	probability	probability	NOUN
cjfa-57638	46	18	of	of	ADP
cjfa-57638	46	19	fraud	fraud	NOUN
cjfa-57638	46	20	.	.	PUNCT
cjfa-57638	47	1	academic	academic	ADJ
cjfa-57638	47	2	independent	independent	ADJ
cjfa-57638	47	3	directors	director	NOUN
cjfa-57638	47	4	enhance	enhance	VERB
cjfa-57638	47	5	fraud	fraud	NOUN
cjfa-57638	47	6	detection	detection	NOUN
cjfa-57638	47	7	and	and	CCONJ
cjfa-57638	47	8	reduce	reduce	VERB
cjfa-57638	47	9	fraud	fraud	NOUN
cjfa-57638	47	10	commission	commission	PROPN
cjfa-57638	47	11	,	,	PUNCT
cjfa-57638	47	12	according	accord	VERB
cjfa-57638	47	13	to	to	ADP
cjfa-57638	47	14	xiang	xiang	PROPN
cjfa-57638	47	15	and	and	CCONJ
cjfa-57638	47	16	zhou	zhou	PROPN
cjfa-57638	47	17	(	(	PUNCT
cjfa-57638	47	18	2023	2023	NUM
cjfa-57638	47	19	)	)	PUNCT
cjfa-57638	47	20	.	.	PUNCT
cjfa-57638	48	1	contrary	contrary	ADJ
cjfa-57638	48	2	research	research	NOUN
cjfa-57638	48	3	findings	finding	NOUN
cjfa-57638	48	4	also	also	ADV
cjfa-57638	48	5	exist	exist	VERB
cjfa-57638	48	6	,	,	PUNCT
cjfa-57638	48	7	suggesting	suggest	VERB
cjfa-57638	48	8	that	that	SCONJ
cjfa-57638	48	9	a	a	DET
cjfa-57638	48	10	board	board	NOUN
cjfa-57638	48	11	’s	’s	PART
cjfa-57638	48	12	experience	experience	NOUN
cjfa-57638	48	13	and	and	CCONJ
cjfa-57638	48	14	knowledge	knowledge	NOUN
cjfa-57638	48	15	may	may	AUX
cjfa-57638	48	16	contribute	contribute	VERB
cjfa-57638	48	17	to	to	ADP
cjfa-57638	48	18	a	a	DET
cjfa-57638	48	19	rise	rise	NOUN
cjfa-57638	48	20	in	in	ADP
cjfa-57638	48	21	financial	financial	ADJ
cjfa-57638	48	22	malfeasance	malfeasance	NOUN
cjfa-57638	48	23	.	.	PUNCT
cjfa-57638	49	1	according	accord	VERB
cjfa-57638	49	2	to	to	ADP
cjfa-57638	49	3	research	research	NOUN
cjfa-57638	49	4	by	by	ADP
cjfa-57638	49	5	inya	inya	PROPN
cjfa-57638	49	6	,	,	PUNCT
cjfa-57638	49	7	psaros	psaro	NOUN
cjfa-57638	49	8	and	and	CCONJ
cjfa-57638	49	9	seamer	seamer	NOUN
cjfa-57638	49	10	(	(	PUNCT
cjfa-57638	49	11	2018	2018	NUM
cjfa-57638	49	12	)	)	PUNCT
cjfa-57638	49	13	,	,	PUNCT
cjfa-57638	49	14	independent	independent	ADJ
cjfa-57638	49	15	directors	director	NOUN
cjfa-57638	49	16	with	with	ADP
cjfa-57638	49	17	more	more	ADJ
cjfa-57638	49	18	tenure	tenure	NOUN
cjfa-57638	49	19	and	and	CCONJ
cjfa-57638	49	20	expertise	expertise	NOUN
cjfa-57638	49	21	have	have	VERB
cjfa-57638	49	22	a	a	DET
cjfa-57638	49	23	detrimental	detrimental	ADJ
cjfa-57638	49	24	impact	impact	NOUN
cjfa-57638	49	25	on	on	ADP
cjfa-57638	49	26	enforcement	enforcement	NOUN
cjfa-57638	49	27	actions	action	NOUN
cjfa-57638	49	28	related	relate	VERB
cjfa-57638	49	29	to	to	ADP
cjfa-57638	49	30	financial	financial	ADJ
cjfa-57638	49	31	irregularities	irregularity	NOUN
cjfa-57638	49	32	.	.	PUNCT
cjfa-57638	50	1	anichebe	anichebe	PROPN
cjfa-57638	50	2	,	,	PUNCT
cjfa-57638	50	3	agbomah	agbomah	NOUN
cjfa-57638	50	4	and	and	CCONJ
cjfa-57638	50	5	agbagbara	agbagbara	PROPN
cjfa-57638	50	6	(	(	PUNCT
cjfa-57638	50	7	2019	2019	NUM
cjfa-57638	50	8	)	)	PUNCT
cjfa-57638	50	9	found	find	VERB
cjfa-57638	50	10	that	that	SCONJ
cjfa-57638	50	11	the	the	DET
cjfa-57638	50	12	inclusion	inclusion	NOUN
cjfa-57638	50	13	of	of	ADP
cjfa-57638	50	14	a	a	DET
cjfa-57638	50	15	financial	financial	ADJ
cjfa-57638	50	16	expert	expert	NOUN
cjfa-57638	50	17	in	in	ADP
cjfa-57638	50	18	the	the	DET
cjfa-57638	50	19	board	board	NOUN
cjfa-57638	50	20	will	will	AUX
cjfa-57638	50	21	increase	increase	VERB
cjfa-57638	50	22	the	the	DET
cjfa-57638	50	23	chances	chance	NOUN
cjfa-57638	50	24	of	of	ADP
cjfa-57638	50	25	financial	financial	ADJ
cjfa-57638	50	26	statements	statement	NOUN
cjfa-57638	50	27	fraud	fraud	NOUN
cjfa-57638	50	28	in	in	ADP
cjfa-57638	50	29	a	a	DET
cjfa-57638	50	30	company	company	NOUN
cjfa-57638	50	31	.	.	PUNCT
cjfa-57638	51	1	masulis	masulis	PROPN
cjfa-57638	51	2	,	,	PUNCT
cjfa-57638	51	3	wang	wang	PROPN
cjfa-57638	51	4	and	and	CCONJ
cjfa-57638	51	5	xie	xie	PROPN
cjfa-57638	51	6	(	(	PUNCT
cjfa-57638	51	7	2012	2012	NUM
cjfa-57638	51	8	)	)	PUNCT
cjfa-57638	51	9	found	find	VERB
cjfa-57638	51	10	that	that	SCONJ
cjfa-57638	51	11	there	there	PRON
cjfa-57638	51	12	is	be	VERB
cjfa-57638	51	13	a	a	DET
cjfa-57638	51	14	correlation	correlation	NOUN
cjfa-57638	51	15	between	between	ADP
cjfa-57638	51	16	increased	increase	VERB
cjfa-57638	51	17	restatements	restatement	NOUN
cjfa-57638	51	18	resulting	result	VERB
cjfa-57638	51	19	from	from	ADP
cjfa-57638	51	20	irregularities	irregularity	NOUN
cjfa-57638	51	21	and	and	CCONJ
cjfa-57638	51	22	foreign	foreign	ADJ
cjfa-57638	51	23	independent	independent	ADJ
cjfa-57638	51	24	di	di	PROPN
cjfa-57638	51	25	board	board	PROPN
cjfa-57638	51	26	expertise	expertise	NOUN
cjfa-57638	51	27	,	,	PUNCT
cjfa-57638	51	28	female	female	ADJ
cjfa-57638	51	29	gender	gender	NOUN
cjfa-57638	51	30	representation	representation	NOUN
cjfa-57638	51	31	…	…	PUNCT
cjfa-57638	51	32	7171	7171	NUM
cjfa-57638	51	33	rectors	rector	NOUN
cjfa-57638	51	34	,	,	PUNCT
cjfa-57638	51	35	but	but	CCONJ
cjfa-57638	51	36	not	not	PART
cjfa-57638	51	37	between	between	ADP
cjfa-57638	51	38	other	other	ADJ
cjfa-57638	51	39	types	type	NOUN
cjfa-57638	51	40	of	of	ADP
cjfa-57638	51	41	restatements	restatement	NOUN
cjfa-57638	51	42	.	.	PUNCT
cjfa-57638	52	1	furthermore	furthermore	ADV
cjfa-57638	52	2	,	,	PUNCT
cjfa-57638	52	3	it	it	PRON
cjfa-57638	52	4	appears	appear	VERB
cjfa-57638	52	5	that	that	SCONJ
cjfa-57638	52	6	founders	founder	NOUN
cjfa-57638	52	7	on	on	ADP
cjfa-57638	52	8	the	the	DET
cjfa-57638	52	9	board	board	NOUN
cjfa-57638	52	10	take	take	VERB
cjfa-57638	52	11	more	more	ADJ
cjfa-57638	52	12	enforcement	enforcement	NOUN
cjfa-57638	52	13	actions	action	NOUN
cjfa-57638	52	14	(	(	PUNCT
cjfa-57638	52	15	hasnan	hasnan	NOUN
cjfa-57638	52	16	,	,	PUNCT
cjfa-57638	52	17	razali	razali	PROPN
cjfa-57638	52	18	&	&	CCONJ
cjfa-57638	52	19	hussain	hussain	PROPN
cjfa-57638	52	20	,	,	PUNCT
cjfa-57638	52	21	2020	2020	NUM
cjfa-57638	52	22	;	;	PUNCT
cjfa-57638	52	23	nasir	nasir	PROPN
cjfa-57638	52	24	,	,	PUNCT
cjfa-57638	52	25	ali	ali	PROPN
cjfa-57638	52	26	&	&	CCONJ
cjfa-57638	52	27	ahmed	ahmed	PROPN
cjfa-57638	52	28	,	,	PUNCT
cjfa-57638	52	29	2019	2019	NUM
cjfa-57638	52	30	)	)	PUNCT
cjfa-57638	52	31	.	.	PUNCT
cjfa-57638	53	1	multiple	multiple	ADJ
cjfa-57638	53	2	directorships	directorship	NOUN
cjfa-57638	53	3	and	and	CCONJ
cjfa-57638	53	4	network	network	NOUN
cjfa-57638	53	5	connections	connection	NOUN
cjfa-57638	53	6	to	to	ADP
cjfa-57638	53	7	auditors	auditor	NOUN
cjfa-57638	53	8	are	be	AUX
cjfa-57638	53	9	associated	associate	VERB
cjfa-57638	53	10	with	with	ADP
cjfa-57638	53	11	an	an	DET
cjfa-57638	53	12	increased	increase	VERB
cjfa-57638	53	13	risk	risk	NOUN
cjfa-57638	53	14	of	of	ADP
cjfa-57638	53	15	financial	financial	ADJ
cjfa-57638	53	16	misbehaviour	misbehaviour	NOUN
cjfa-57638	53	17	and	and	CCONJ
cjfa-57638	53	18	fraud	fraud	NOUN
cjfa-57638	53	19	,	,	PUNCT
cjfa-57638	53	20	according	accord	VERB
cjfa-57638	53	21	to	to	ADP
cjfa-57638	53	22	research	research	NOUN
cjfa-57638	53	23	by	by	ADP
cjfa-57638	53	24	yu	yu	PROPN
cjfa-57638	53	25	,	,	PUNCT
cjfa-57638	53	26	kwak	kwak	PROPN
cjfa-57638	53	27	,	,	PUNCT
cjfa-57638	53	28	park	park	NOUN
cjfa-57638	53	29	and	and	CCONJ
cjfa-57638	53	30	zang	zang	PROPN
cjfa-57638	53	31	(	(	PUNCT
cjfa-57638	53	32	2021	2021	NUM
cjfa-57638	53	33	)	)	PUNCT
cjfa-57638	53	34	.	.	PUNCT
cjfa-57638	54	1	the	the	DET
cjfa-57638	54	2	contradiction	contradiction	NOUN
cjfa-57638	54	3	found	find	VERB
cjfa-57638	54	4	in	in	ADP
cjfa-57638	54	5	earlier	early	ADJ
cjfa-57638	54	6	research	research	NOUN
cjfa-57638	54	7	served	serve	VERB
cjfa-57638	54	8	as	as	ADP
cjfa-57638	54	9	the	the	DET
cjfa-57638	54	10	foundation	foundation	NOUN
cjfa-57638	54	11	for	for	ADP
cjfa-57638	54	12	our	our	PRON
cjfa-57638	54	13	first	first	ADJ
cjfa-57638	54	14	hypothesis	hypothesis	NOUN
cjfa-57638	54	15	:	:	PUNCT
cjfa-57638	54	16	h1	h1	NOUN
cjfa-57638	54	17	:	:	PUNCT
cjfa-57638	54	18	board	board	NOUN
cjfa-57638	54	19	expertise	expertise	NOUN
cjfa-57638	54	20	is	be	AUX
cjfa-57638	54	21	not	not	PART
cjfa-57638	54	22	significantly	significantly	ADV
cjfa-57638	54	23	related	relate	VERB
cjfa-57638	54	24	to	to	ADP
cjfa-57638	54	25	corporate	corporate	ADJ
cjfa-57638	54	26	financial	financial	ADJ
cjfa-57638	54	27	misconduct	misconduct	NOUN
cjfa-57638	54	28	.	.	PUNCT
cjfa-57638	55	1	female	female	ADJ
cjfa-57638	55	2	board	board	NOUN
cjfa-57638	55	3	gender	gender	NOUN
cjfa-57638	55	4	representation	representation	NOUN
cjfa-57638	55	5	and	and	CCONJ
cjfa-57638	55	6	corporate	corporate	ADJ
cjfa-57638	55	7	financial	financial	ADJ
cjfa-57638	55	8	misconductfemale	misconductfemale	NOUN
cjfa-57638	55	9	board	board	NOUN
cjfa-57638	55	10	gender	gender	NOUN
cjfa-57638	55	11	representation	representation	NOUN
cjfa-57638	55	12	and	and	CCONJ
cjfa-57638	55	13	corporate	corporate	ADJ
cjfa-57638	55	14	financial	financial	ADJ
cjfa-57638	55	15	misconduct	misconduct	NOUN
cjfa-57638	55	16	the	the	DET
cjfa-57638	55	17	percentage	percentage	NOUN
cjfa-57638	55	18	of	of	ADP
cjfa-57638	55	19	women	woman	NOUN
cjfa-57638	55	20	who	who	PRON
cjfa-57638	55	21	hold	hold	VERB
cjfa-57638	55	22	roles	role	NOUN
cjfa-57638	55	23	as	as	SCONJ
cjfa-57638	55	24	board	board	NOUN
cjfa-57638	55	25	members	member	NOUN
cjfa-57638	55	26	is	be	AUX
cjfa-57638	55	27	referred	refer	VERB
cjfa-57638	55	28	to	to	ADP
cjfa-57638	55	29	as	as	ADP
cjfa-57638	55	30	board	board	NOUN
cjfa-57638	55	31	female	female	ADJ
cjfa-57638	55	32	representation	representation	NOUN
cjfa-57638	55	33	.	.	PUNCT
cjfa-57638	56	1	there	there	PRON
cjfa-57638	56	2	are	be	VERB
cjfa-57638	56	3	four	four	NUM
cjfa-57638	56	4	reasons	reason	NOUN
cjfa-57638	56	5	why	why	SCONJ
cjfa-57638	56	6	gender	gender	NOUN
cjfa-57638	56	7	diversity	diversity	NOUN
cjfa-57638	56	8	in	in	ADP
cjfa-57638	56	9	the	the	DET
cjfa-57638	56	10	business	business	NOUN
cjfa-57638	56	11	cycle	cycle	NOUN
cjfa-57638	56	12	is	be	AUX
cjfa-57638	56	13	justified	justify	VERB
cjfa-57638	56	14	.	.	PUNCT
cjfa-57638	57	1	according	accord	VERB
cjfa-57638	57	2	to	to	ADP
cjfa-57638	57	3	hays	hay	NOUN
cjfa-57638	57	4	-	-	PUNCT
cjfa-57638	57	5	thomas	thomas	PROPN
cjfa-57638	57	6	(	(	PUNCT
cjfa-57638	57	7	2016	2016	NUM
cjfa-57638	57	8	)	)	PUNCT
cjfa-57638	57	9	,	,	PUNCT
cjfa-57638	57	10	these	these	PRON
cjfa-57638	57	11	include	include	VERB
cjfa-57638	57	12	enhancing	enhance	VERB
cjfa-57638	57	13	performance	performance	NOUN
cjfa-57638	57	14	,	,	PUNCT
cjfa-57638	57	15	reaching	reach	VERB
cjfa-57638	57	16	the	the	DET
cjfa-57638	57	17	largest	large	ADJ
cjfa-57638	57	18	talent	talent	NOUN
cjfa-57638	57	19	pool	pool	NOUN
cjfa-57638	57	20	,	,	PUNCT
cjfa-57638	57	21	increasing	increase	VERB
cjfa-57638	57	22	market	market	NOUN
cjfa-57638	57	23	responsiveness	responsiveness	NOUN
cjfa-57638	57	24	,	,	PUNCT
cjfa-57638	57	25	and	and	CCONJ
cjfa-57638	57	26	attaining	attain	VERB
cjfa-57638	57	27	improved	improved	ADJ
cjfa-57638	57	28	corporate	corporate	ADJ
cjfa-57638	57	29	governance	governance	NOUN
cjfa-57638	57	30	.	.	PUNCT
cjfa-57638	58	1	there	there	PRON
cjfa-57638	58	2	are	be	VERB
cjfa-57638	58	3	two	two	NUM
cjfa-57638	58	4	perspectives	perspective	NOUN
cjfa-57638	58	5	on	on	ADP
cjfa-57638	58	6	gender	gender	NOUN
cjfa-57638	58	7	diversity	diversity	NOUN
cjfa-57638	58	8	that	that	PRON
cjfa-57638	58	9	are	be	AUX
cjfa-57638	58	10	widely	widely	ADV
cjfa-57638	58	11	accepted	accept	VERB
cjfa-57638	58	12	.	.	PUNCT
cjfa-57638	59	1	increased	increase	VERB
cjfa-57638	59	2	female	female	ADJ
cjfa-57638	59	3	involvement	involvement	NOUN
cjfa-57638	59	4	on	on	ADP
cjfa-57638	59	5	corporate	corporate	ADJ
cjfa-57638	59	6	boards	board	NOUN
cjfa-57638	59	7	is	be	AUX
cjfa-57638	59	8	supported	support	VERB
cjfa-57638	59	9	by	by	ADP
cjfa-57638	59	10	the	the	DET
cjfa-57638	59	11	argument	argument	NOUN
cjfa-57638	59	12	that	that	SCONJ
cjfa-57638	59	13	women	woman	NOUN
cjfa-57638	59	14	are	be	AUX
cjfa-57638	59	15	better	well	ADJ
cjfa-57638	59	16	at	at	ADP
cjfa-57638	59	17	multitasking	multitaske	VERB
cjfa-57638	59	18	and	and	CCONJ
cjfa-57638	59	19	can	can	AUX
cjfa-57638	59	20	therefore	therefore	ADV
cjfa-57638	59	21	bring	bring	VERB
cjfa-57638	59	22	a	a	DET
cjfa-57638	59	23	wider	wide	ADJ
cjfa-57638	59	24	range	range	NOUN
cjfa-57638	59	25	of	of	ADP
cjfa-57638	59	26	perspectives	perspective	NOUN
cjfa-57638	59	27	to	to	ADP
cjfa-57638	59	28	the	the	DET
cjfa-57638	59	29	table	table	NOUN
cjfa-57638	59	30	,	,	PUNCT
cjfa-57638	59	31	which	which	PRON
cjfa-57638	59	32	could	could	AUX
cjfa-57638	59	33	lead	lead	VERB
cjfa-57638	59	34	to	to	ADP
cjfa-57638	59	35	more	more	ADV
cjfa-57638	59	36	wise	wise	ADJ
cjfa-57638	59	37	decisions	decision	NOUN
cjfa-57638	59	38	and	and	CCONJ
cjfa-57638	59	39	a	a	DET
cjfa-57638	59	40	decrease	decrease	NOUN
cjfa-57638	59	41	in	in	ADP
cjfa-57638	59	42	financial	financial	ADJ
cjfa-57638	59	43	malfeasance	malfeasance	NOUN
cjfa-57638	59	44	(	(	PUNCT
cjfa-57638	59	45	abbott	abbott	PROPN
cjfa-57638	59	46	et	et	PROPN
cjfa-57638	59	47	al	al	PROPN
cjfa-57638	59	48	.	.	PROPN
cjfa-57638	59	49	,	,	PUNCT
cjfa-57638	59	50	2012	2012	NUM
cjfa-57638	59	51	)	)	PUNCT
cjfa-57638	59	52	.	.	PUNCT
cjfa-57638	60	1	according	accord	VERB
cjfa-57638	60	2	to	to	ADP
cjfa-57638	60	3	jaggi	jaggi	NOUN
cjfa-57638	60	4	,	,	PUNCT
cjfa-57638	60	5	leung	leung	PROPN
cjfa-57638	60	6	and	and	CCONJ
cjfa-57638	60	7	gul	gul	PROPN
cjfa-57638	60	8	(	(	PUNCT
cjfa-57638	60	9	2009	2009	NUM
cjfa-57638	60	10	)	)	PUNCT
cjfa-57638	60	11	,	,	PUNCT
cjfa-57638	60	12	women	woman	NOUN
cjfa-57638	60	13	are	be	AUX
cjfa-57638	60	14	thought	think	VERB
cjfa-57638	60	15	to	to	PART
cjfa-57638	60	16	be	be	AUX
cjfa-57638	60	17	more	more	ADV
cjfa-57638	60	18	adept	adept	ADJ
cjfa-57638	60	19	at	at	ADP
cjfa-57638	60	20	acquiring	acquire	VERB
cjfa-57638	60	21	voluntary	voluntary	ADJ
cjfa-57638	60	22	knowledge	knowledge	NOUN
cjfa-57638	60	23	,	,	PUNCT
cjfa-57638	60	24	which	which	PRON
cjfa-57638	60	25	could	could	AUX
cjfa-57638	60	26	lessen	lessen	VERB
cjfa-57638	60	27	information	information	NOUN
cjfa-57638	60	28	asymmetry	asymmetry	NOUN
cjfa-57638	60	29	.	.	PUNCT
cjfa-57638	61	1	opponents	opponent	NOUN
cjfa-57638	61	2	of	of	ADP
cjfa-57638	61	3	female	female	ADJ
cjfa-57638	61	4	gender	gender	NOUN
cjfa-57638	61	5	representation	representation	NOUN
cjfa-57638	61	6	on	on	ADP
cjfa-57638	61	7	corporate	corporate	ADJ
cjfa-57638	61	8	boards	board	NOUN
cjfa-57638	61	9	contend	contend	VERB
cjfa-57638	61	10	,	,	PUNCT
cjfa-57638	61	11	however	however	ADV
cjfa-57638	61	12	,	,	PUNCT
cjfa-57638	61	13	that	that	SCONJ
cjfa-57638	61	14	a	a	DET
cjfa-57638	61	15	diverse	diverse	ADJ
cjfa-57638	61	16	board	board	NOUN
cjfa-57638	61	17	could	could	AUX
cjfa-57638	61	18	experience	experience	VERB
cjfa-57638	61	19	communication	communication	NOUN
cjfa-57638	61	20	issues	issue	NOUN
cjfa-57638	61	21	as	as	ADP
cjfa-57638	61	22	a	a	DET
cjfa-57638	61	23	result	result	NOUN
cjfa-57638	61	24	of	of	ADP
cjfa-57638	61	25	low	low	ADJ
cjfa-57638	61	26	identity	identity	NOUN
cjfa-57638	61	27	.	.	PUNCT
cjfa-57638	62	1	it	it	PRON
cjfa-57638	62	2	is	be	AUX
cjfa-57638	62	3	said	say	VERB
cjfa-57638	62	4	that	that	SCONJ
cjfa-57638	62	5	heterogeneous	heterogeneous	ADJ
cjfa-57638	62	6	boards	board	NOUN
cjfa-57638	62	7	are	be	AUX
cjfa-57638	62	8	unable	unable	ADJ
cjfa-57638	62	9	to	to	PART
cjfa-57638	62	10	foster	foster	VERB
cjfa-57638	62	11	a	a	DET
cjfa-57638	62	12	strong	strong	ADJ
cjfa-57638	62	13	sense	sense	NOUN
cjfa-57638	62	14	of	of	ADP
cjfa-57638	62	15	teamwork	teamwork	NOUN
cjfa-57638	62	16	(	(	PUNCT
cjfa-57638	62	17	earley	earley	PROPN
cjfa-57638	62	18	&	&	CCONJ
cjfa-57638	62	19	mosakowski	mosakowski	PROPN
cjfa-57638	62	20	,	,	PUNCT
cjfa-57638	62	21	2000	2000	NUM
cjfa-57638	62	22	)	)	PUNCT
cjfa-57638	62	23	.	.	PUNCT
cjfa-57638	63	1	because	because	SCONJ
cjfa-57638	63	2	women	woman	NOUN
cjfa-57638	63	3	are	be	AUX
cjfa-57638	63	4	naturally	naturally	ADV
cjfa-57638	63	5	risk	risk	NOUN
cjfa-57638	63	6	averse	averse	ADJ
cjfa-57638	63	7	,	,	PUNCT
cjfa-57638	63	8	westphal	westphal	PROPN
cjfa-57638	63	9	and	and	CCONJ
cjfa-57638	63	10	milton	milton	PROPN
cjfa-57638	63	11	(	(	PUNCT
cjfa-57638	63	12	2000	2000	NUM
cjfa-57638	63	13	)	)	PUNCT
cjfa-57638	63	14	claim	claim	VERB
cjfa-57638	63	15	that	that	SCONJ
cjfa-57638	63	16	they	they	PRON
cjfa-57638	63	17	are	be	AUX
cjfa-57638	63	18	less	less	ADV
cjfa-57638	63	19	inclined	inclined	ADJ
cjfa-57638	63	20	to	to	PART
cjfa-57638	63	21	engage	engage	VERB
cjfa-57638	63	22	in	in	ADP
cjfa-57638	63	23	any	any	DET
cjfa-57638	63	24	dangerous	dangerous	ADJ
cjfa-57638	63	25	endeavour	endeavour	NOUN
cjfa-57638	63	26	.	.	PUNCT
cjfa-57638	64	1	the	the	DET
cjfa-57638	64	2	results	result	NOUN
cjfa-57638	64	3	of	of	ADP
cjfa-57638	64	4	empirical	empirical	ADJ
cjfa-57638	64	5	research	research	NOUN
cjfa-57638	64	6	on	on	ADP
cjfa-57638	64	7	the	the	DET
cjfa-57638	64	8	relationship	relationship	NOUN
cjfa-57638	64	9	between	between	ADP
cjfa-57638	64	10	financial	financial	ADJ
cjfa-57638	64	11	misconduct	misconduct	NOUN
cjfa-57638	64	12	and	and	CCONJ
cjfa-57638	64	13	female	female	ADJ
cjfa-57638	64	14	representation	representation	NOUN
cjfa-57638	64	15	on	on	ADP
cjfa-57638	64	16	boards	board	NOUN
cjfa-57638	64	17	have	have	AUX
cjfa-57638	64	18	been	be	AUX
cjfa-57638	64	19	inconsistent	inconsistent	ADJ
cjfa-57638	64	20	.	.	PUNCT
cjfa-57638	65	1	liao	liao	PROPN
cjfa-57638	65	2	,	,	PUNCT
cjfa-57638	65	3	chen	chen	PROPN
cjfa-57638	65	4	and	and	CCONJ
cjfa-57638	65	5	zheng	zheng	PROPN
cjfa-57638	65	6	(	(	PUNCT
cjfa-57638	65	7	2019	2019	NUM
cjfa-57638	65	8	)	)	PUNCT
cjfa-57638	65	9	discovered	discover	VERB
cjfa-57638	65	10	,	,	PUNCT
cjfa-57638	65	11	for	for	ADP
cjfa-57638	65	12	example	example	NOUN
cjfa-57638	65	13	,	,	PUNCT
cjfa-57638	65	14	that	that	SCONJ
cjfa-57638	65	15	the	the	DET
cjfa-57638	65	16	gender	gender	NOUN
cjfa-57638	65	17	of	of	ADP
cjfa-57638	65	18	the	the	DET
cjfa-57638	65	19	cfo	cfo	PROPN
cjfa-57638	65	20	had	have	VERB
cjfa-57638	65	21	a	a	DET
cjfa-57638	65	22	negative	negative	ADJ
cjfa-57638	65	23	effect	effect	NOUN
cjfa-57638	65	24	on	on	ADP
cjfa-57638	65	25	fraud	fraud	NOUN
cjfa-57638	65	26	events	event	NOUN
cjfa-57638	65	27	in	in	ADP
cjfa-57638	65	28	china	china	PROPN
cjfa-57638	65	29	.	.	PUNCT
cjfa-57638	66	1	luo	luo	PROPN
cjfa-57638	66	2	,	,	PUNCT
cjfa-57638	66	3	peng	peng	PROPN
cjfa-57638	66	4	and	and	CCONJ
cjfa-57638	66	5	zhang	zhang	PROPN
cjfa-57638	66	6	(	(	PUNCT
cjfa-57638	66	7	2020	2020	NUM
cjfa-57638	66	8	)	)	PUNCT
cjfa-57638	66	9	discovered	discover	VERB
cjfa-57638	66	10	that	that	SCONJ
cjfa-57638	66	11	the	the	DET
cjfa-57638	66	12	presence	presence	NOUN
cjfa-57638	66	13	of	of	ADP
cjfa-57638	66	14	female	female	ADJ
cjfa-57638	66	15	ceo	ceo	NOUN
cjfa-57638	66	16	and	and	CCONJ
cjfa-57638	66	17	cfo	cfo	NOUN
cjfa-57638	66	18	directorships	directorship	NOUN
cjfa-57638	66	19	has	have	VERB
cjfa-57638	66	20	a	a	DET
cjfa-57638	66	21	favourable	favourable	ADJ
cjfa-57638	66	22	impact	impact	NOUN
cjfa-57638	66	23	on	on	ADP
cjfa-57638	66	24	the	the	DET
cjfa-57638	66	25	frequency	frequency	NOUN
cjfa-57638	66	26	of	of	ADP
cjfa-57638	66	27	financial	financial	ADJ
cjfa-57638	66	28	statement	statement	NOUN
cjfa-57638	66	29	fraud	fraud	NOUN
cjfa-57638	66	30	.	.	PUNCT
cjfa-57638	67	1	this	this	DET
cjfa-57638	67	2	effect	effect	NOUN
cjfa-57638	67	3	was	be	AUX
cjfa-57638	67	4	found	find	VERB
cjfa-57638	67	5	to	to	PART
cjfa-57638	67	6	sunday	sunday	PROPN
cjfa-57638	67	7	otuya7272	otuya7272	PROPN
cjfa-57638	67	8	be	be	AUX
cjfa-57638	67	9	impacted	impact	VERB
cjfa-57638	67	10	by	by	ADP
cjfa-57638	67	11	factors	factor	NOUN
cjfa-57638	67	12	such	such	ADJ
cjfa-57638	67	13	as	as	ADP
cjfa-57638	67	14	education	education	NOUN
cjfa-57638	67	15	level	level	NOUN
cjfa-57638	67	16	and	and	CCONJ
cjfa-57638	67	17	external	external	ADJ
cjfa-57638	67	18	job	job	NOUN
cjfa-57638	67	19	opportunities	opportunity	NOUN
cjfa-57638	67	20	.	.	PUNCT
cjfa-57638	68	1	ilaboya	ilaboya	VERB
cjfa-57638	68	2	and	and	CCONJ
cjfa-57638	68	3	lodikero	lodikero	NOUN
cjfa-57638	68	4	(	(	PUNCT
cjfa-57638	68	5	2017	2017	NUM
cjfa-57638	68	6	)	)	PUNCT
cjfa-57638	68	7	discovered	discover	VERB
cjfa-57638	68	8	a	a	DET
cjfa-57638	68	9	strong	strong	ADJ
cjfa-57638	68	10	inverse	inverse	NOUN
cjfa-57638	68	11	link	link	NOUN
cjfa-57638	68	12	between	between	ADP
cjfa-57638	68	13	financial	financial	ADJ
cjfa-57638	68	14	statement	statement	NOUN
cjfa-57638	68	15	fraud	fraud	NOUN
cjfa-57638	68	16	and	and	CCONJ
cjfa-57638	68	17	the	the	DET
cjfa-57638	68	18	variety	variety	NOUN
cjfa-57638	68	19	of	of	ADP
cjfa-57638	68	20	female	female	ADJ
cjfa-57638	68	21	genders	gender	NOUN
cjfa-57638	68	22	.	.	PUNCT
cjfa-57638	69	1	given	give	VERB
cjfa-57638	69	2	the	the	DET
cjfa-57638	69	3	disparate	disparate	ADJ
cjfa-57638	69	4	outcomes	outcome	NOUN
cjfa-57638	69	5	,	,	PUNCT
cjfa-57638	69	6	we	we	PRON
cjfa-57638	69	7	put	put	VERB
cjfa-57638	69	8	out	out	ADP
cjfa-57638	69	9	our	our	PRON
cjfa-57638	69	10	second	second	ADJ
cjfa-57638	69	11	hypothesis	hypothesis	NOUN
cjfa-57638	69	12	in	in	ADP
cjfa-57638	69	13	null	null	ADJ
cjfa-57638	69	14	form	form	NOUN
cjfa-57638	69	15	as	as	SCONJ
cjfa-57638	69	16	follows	follow	VERB
cjfa-57638	69	17	:	:	PUNCT
cjfa-57638	69	18	h2	h2	NOUN
cjfa-57638	69	19	:	:	PUNCT
cjfa-57638	69	20	there	there	PRON
cjfa-57638	69	21	is	be	VERB
cjfa-57638	69	22	no	no	DET
cjfa-57638	69	23	significant	significant	ADJ
cjfa-57638	69	24	relationship	relationship	NOUN
cjfa-57638	69	25	between	between	ADP
cjfa-57638	69	26	board	board	NOUN
cjfa-57638	69	27	female	female	ADJ
cjfa-57638	69	28	gender	gender	NOUN
cjfa-57638	69	29	representations	representation	NOUN
cjfa-57638	69	30	and	and	CCONJ
cjfa-57638	69	31	corporate	corporate	ADJ
cjfa-57638	69	32	financial	financial	ADJ
cjfa-57638	69	33	misconduct	misconduct	NOUN
cjfa-57638	69	34	.	.	PUNCT
cjfa-57638	70	1	the	the	DET
cjfa-57638	70	2	mediating	mediate	VERB
cjfa-57638	70	3	effect	effect	NOUN
cjfa-57638	70	4	of	of	ADP
cjfa-57638	70	5	board	board	NOUN
cjfa-57638	70	6	female	female	ADJ
cjfa-57638	70	7	representation	representation	NOUN
cjfa-57638	70	8	the	the	DET
cjfa-57638	70	9	mediating	mediate	VERB
cjfa-57638	70	10	effect	effect	NOUN
cjfa-57638	70	11	of	of	ADP
cjfa-57638	70	12	board	board	NOUN
cjfa-57638	70	13	female	female	ADJ
cjfa-57638	70	14	representation	representation	NOUN
cjfa-57638	70	15	we	we	PRON
cjfa-57638	70	16	propose	propose	VERB
cjfa-57638	70	17	several	several	ADJ
cjfa-57638	70	18	possible	possible	ADJ
cjfa-57638	70	19	explanations	explanation	NOUN
cjfa-57638	70	20	to	to	PART
cjfa-57638	70	21	understand	understand	VERB
cjfa-57638	70	22	why	why	SCONJ
cjfa-57638	70	23	board	board	NOUN
cjfa-57638	70	24	female	female	ADJ
cjfa-57638	70	25	representation	representation	NOUN
cjfa-57638	70	26	could	could	AUX
cjfa-57638	70	27	mediate	mediate	VERB
cjfa-57638	70	28	the	the	DET
cjfa-57638	70	29	relationship	relationship	NOUN
cjfa-57638	70	30	between	between	ADP
cjfa-57638	70	31	board	board	NOUN
cjfa-57638	70	32	expertise	expertise	NOUN
cjfa-57638	70	33	and	and	CCONJ
cjfa-57638	70	34	corporate	corporate	ADJ
cjfa-57638	70	35	financial	financial	ADJ
cjfa-57638	70	36	misconduct	misconduct	NOUN
cjfa-57638	70	37	.	.	PUNCT
cjfa-57638	71	1	first	first	ADV
cjfa-57638	71	2	,	,	PUNCT
cjfa-57638	71	3	inclusion	inclusion	NOUN
cjfa-57638	71	4	of	of	ADP
cjfa-57638	71	5	women	woman	NOUN
cjfa-57638	71	6	on	on	ADP
cjfa-57638	71	7	board	board	NOUN
cjfa-57638	71	8	,	,	PUNCT
cjfa-57638	71	9	especially	especially	ADV
cjfa-57638	71	10	as	as	SCONJ
cjfa-57638	71	11	independent	independent	ADJ
cjfa-57638	71	12	directors	director	NOUN
cjfa-57638	71	13	will	will	AUX
cjfa-57638	71	14	improve	improve	VERB
cjfa-57638	71	15	monitoring	monitor	VERB
cjfa-57638	71	16	activities	activity	NOUN
cjfa-57638	71	17	of	of	ADP
cjfa-57638	71	18	top	top	ADJ
cjfa-57638	71	19	management	management	NOUN
cjfa-57638	71	20	.	.	PUNCT
cjfa-57638	72	1	this	this	PRON
cjfa-57638	72	2	will	will	AUX
cjfa-57638	72	3	reduce	reduce	VERB
cjfa-57638	72	4	information	information	NOUN
cjfa-57638	72	5	asymmetry	asymmetry	NOUN
cjfa-57638	72	6	and	and	CCONJ
cjfa-57638	72	7	promote	promote	VERB
cjfa-57638	72	8	more	more	ADJ
cjfa-57638	72	9	transparency	transparency	NOUN
cjfa-57638	72	10	in	in	ADP
cjfa-57638	72	11	financial	financial	ADJ
cjfa-57638	72	12	reporting	reporting	NOUN
cjfa-57638	72	13	.	.	PUNCT
cjfa-57638	73	1	second	second	ADV
cjfa-57638	73	2	,	,	PUNCT
cjfa-57638	73	3	having	have	VERB
cjfa-57638	73	4	more	more	ADJ
cjfa-57638	73	5	female	female	ADJ
cjfa-57638	73	6	directors	director	NOUN
cjfa-57638	73	7	on	on	ADP
cjfa-57638	73	8	board	board	NOUN
cjfa-57638	73	9	with	with	ADP
cjfa-57638	73	10	requisite	requisite	ADJ
cjfa-57638	73	11	experience	experience	NOUN
cjfa-57638	73	12	and	and	CCONJ
cjfa-57638	73	13	educational	educational	ADJ
cjfa-57638	73	14	qualification	qualification	NOUN
cjfa-57638	73	15	is	be	AUX
cjfa-57638	73	16	expected	expect	VERB
cjfa-57638	73	17	to	to	PART
cjfa-57638	73	18	incentivise	incentivise	VERB
cjfa-57638	73	19	women	woman	NOUN
cjfa-57638	73	20	to	to	PART
cjfa-57638	73	21	work	work	VERB
cjfa-57638	73	22	hard	hard	ADV
cjfa-57638	73	23	,	,	PUNCT
cjfa-57638	73	24	prove	prove	VERB
cjfa-57638	73	25	a	a	DET
cjfa-57638	73	26	point	point	NOUN
cjfa-57638	73	27	,	,	PUNCT
cjfa-57638	73	28	and	and	CCONJ
cjfa-57638	73	29	be	be	AUX
cjfa-57638	73	30	seen	see	VERB
cjfa-57638	73	31	as	as	ADP
cjfa-57638	73	32	accountable	accountable	ADJ
cjfa-57638	73	33	and	and	CCONJ
cjfa-57638	73	34	responsible	responsible	ADJ
cjfa-57638	73	35	.	.	PUNCT
cjfa-57638	74	1	this	this	PRON
cjfa-57638	74	2	will	will	AUX
cjfa-57638	74	3	lessen	lessen	VERB
cjfa-57638	74	4	the	the	DET
cjfa-57638	74	5	incidence	incidence	NOUN
cjfa-57638	74	6	of	of	ADP
cjfa-57638	74	7	financial	financial	ADJ
cjfa-57638	74	8	fraud	fraud	NOUN
cjfa-57638	74	9	.	.	PUNCT
cjfa-57638	75	1	lastly	lastly	ADV
cjfa-57638	75	2	,	,	PUNCT
cjfa-57638	75	3	since	since	SCONJ
cjfa-57638	75	4	women	woman	NOUN
cjfa-57638	75	5	are	be	AUX
cjfa-57638	75	6	seen	see	VERB
cjfa-57638	75	7	as	as	ADP
cjfa-57638	75	8	risk	risk	NOUN
cjfa-57638	75	9	averse	averse	ADJ
cjfa-57638	75	10	,	,	PUNCT
cjfa-57638	75	11	there	there	PRON
cjfa-57638	75	12	is	be	VERB
cjfa-57638	75	13	a	a	DET
cjfa-57638	75	14	tendency	tendency	NOUN
cjfa-57638	75	15	that	that	SCONJ
cjfa-57638	75	16	decisions	decision	NOUN
cjfa-57638	75	17	that	that	PRON
cjfa-57638	75	18	will	will	AUX
cjfa-57638	75	19	bring	bring	VERB
cjfa-57638	75	20	their	their	PRON
cjfa-57638	75	21	financial	financial	ADJ
cjfa-57638	75	22	expertise	expertise	NOUN
cjfa-57638	75	23	to	to	PART
cjfa-57638	75	24	question	question	NOUN
cjfa-57638	75	25	will	will	AUX
cjfa-57638	75	26	be	be	AUX
cjfa-57638	75	27	minimal	minimal	ADJ
cjfa-57638	75	28	,	,	PUNCT
cjfa-57638	75	29	thereby	thereby	ADV
cjfa-57638	75	30	reducing	reduce	VERB
cjfa-57638	75	31	the	the	DET
cjfa-57638	75	32	likelihood	likelihood	NOUN
cjfa-57638	75	33	of	of	ADP
cjfa-57638	75	34	misstatement	misstatement	NOUN
cjfa-57638	75	35	of	of	ADP
cjfa-57638	75	36	reports	report	NOUN
cjfa-57638	75	37	due	due	ADP
cjfa-57638	75	38	to	to	ADP
cjfa-57638	75	39	earlier	early	ADJ
cjfa-57638	75	40	wrong	wrong	ADJ
cjfa-57638	75	41	classifications	classification	NOUN
cjfa-57638	75	42	.	.	PUNCT
cjfa-57638	76	1	against	against	ADP
cjfa-57638	76	2	this	this	DET
cjfa-57638	76	3	backdrop	backdrop	NOUN
cjfa-57638	76	4	,	,	PUNCT
cjfa-57638	76	5	we	we	PRON
cjfa-57638	76	6	propose	propose	VERB
cjfa-57638	76	7	the	the	DET
cjfa-57638	76	8	following	follow	VERB
cjfa-57638	76	9	hypothesis	hypothesis	NOUN
cjfa-57638	76	10	:	:	PUNCT
cjfa-57638	76	11	h3	h3	NOUN
cjfa-57638	76	12	:	:	PUNCT
cjfa-57638	76	13	board	board	NOUN
cjfa-57638	76	14	female	female	ADJ
cjfa-57638	76	15	representation	representation	NOUN
cjfa-57638	76	16	mediates	mediate	VERB
cjfa-57638	76	17	the	the	DET
cjfa-57638	76	18	effect	effect	NOUN
cjfa-57638	76	19	of	of	ADP
cjfa-57638	76	20	board	board	NOUN
cjfa-57638	76	21	expertise	expertise	NOUN
cjfa-57638	76	22	on	on	ADP
cjfa-57638	76	23	corporate	corporate	ADJ
cjfa-57638	76	24	financial	financial	ADJ
cjfa-57638	76	25	misconduct	misconduct	NOUN
cjfa-57638	76	26	.	.	PUNCT
cjfa-57638	77	1	control	control	NOUN
cjfa-57638	77	2	variable	variable	NOUN
cjfa-57638	77	3	:	:	PUNCT
cjfa-57638	77	4	firm	firm	ADJ
cjfa-57638	77	5	liquiditycontrol	liquiditycontrol	NOUN
cjfa-57638	77	6	variable	variable	NOUN
cjfa-57638	77	7	:	:	PUNCT
cjfa-57638	77	8	firm	firm	ADJ
cjfa-57638	77	9	liquidity	liquidity	NOUN
cjfa-57638	77	10	beyond	beyond	ADP
cjfa-57638	77	11	corporate	corporate	ADJ
cjfa-57638	77	12	governance	governance	NOUN
cjfa-57638	77	13	attributes	attribute	NOUN
cjfa-57638	77	14	,	,	PUNCT
cjfa-57638	77	15	firm	firm	ADJ
cjfa-57638	77	16	specific	specific	ADJ
cjfa-57638	77	17	factor	factor	NOUN
cjfa-57638	77	18	such	such	ADJ
cjfa-57638	77	19	as	as	ADP
cjfa-57638	77	20	liquidity	liquidity	NOUN
cjfa-57638	77	21	is	be	AUX
cjfa-57638	77	22	seen	see	VERB
cjfa-57638	77	23	to	to	PART
cjfa-57638	77	24	also	also	ADV
cjfa-57638	77	25	have	have	VERB
cjfa-57638	77	26	a	a	DET
cjfa-57638	77	27	bearing	bearing	NOUN
cjfa-57638	77	28	on	on	ADP
cjfa-57638	77	29	the	the	DET
cjfa-57638	77	30	likelihood	likelihood	NOUN
cjfa-57638	77	31	of	of	ADP
cjfa-57638	77	32	financial	financial	ADJ
cjfa-57638	77	33	misconduct	misconduct	NOUN
cjfa-57638	77	34	(	(	PUNCT
cjfa-57638	77	35	alareeni	alareeni	NOUN
cjfa-57638	77	36	,	,	PUNCT
cjfa-57638	77	37	2018	2018	NUM
cjfa-57638	77	38	;	;	PUNCT
cjfa-57638	77	39	velte	velte	NOUN
cjfa-57638	77	40	,	,	PUNCT
cjfa-57638	77	41	2023a	2023a	NUM
cjfa-57638	77	42	)	)	PUNCT
cjfa-57638	77	43	.	.	PUNCT
cjfa-57638	78	1	dechow	dechow	ADJ
cjfa-57638	78	2	,	,	PUNCT
cjfa-57638	78	3	larson	larson	PROPN
cjfa-57638	78	4	and	and	CCONJ
cjfa-57638	78	5	sloan	sloan	PROPN
cjfa-57638	78	6	(	(	PUNCT
cjfa-57638	78	7	2011	2011	NUM
cjfa-57638	78	8	)	)	PUNCT
cjfa-57638	78	9	reported	report	VERB
cjfa-57638	78	10	that	that	SCONJ
cjfa-57638	78	11	financial	financial	ADJ
cjfa-57638	78	12	statement	statement	NOUN
cjfa-57638	78	13	frauds	fraud	NOUN
cjfa-57638	78	14	are	be	AUX
cjfa-57638	78	15	a	a	DET
cjfa-57638	78	16	more	more	ADV
cjfa-57638	78	17	common	common	ADJ
cjfa-57638	78	18	feature	feature	NOUN
cjfa-57638	78	19	in	in	ADP
cjfa-57638	78	20	growth	growth	NOUN
cjfa-57638	78	21	companies	company	NOUN
cjfa-57638	78	22	with	with	ADP
cjfa-57638	78	23	liquidity	liquidity	NOUN
cjfa-57638	78	24	problems	problem	NOUN
cjfa-57638	78	25	motivated	motivate	VERB
cjfa-57638	78	26	by	by	ADP
cjfa-57638	78	27	executives	executive	NOUN
cjfa-57638	78	28	’	'	PUNCT
cjfa-57638	78	29	desire	desire	NOUN
cjfa-57638	78	30	to	to	PART
cjfa-57638	78	31	maintain	maintain	VERB
cjfa-57638	78	32	cash	cash	NOUN
cjfa-57638	78	33	flow	flow	NOUN
cjfa-57638	78	34	in	in	ADP
cjfa-57638	78	35	their	their	PRON
cjfa-57638	78	36	financials	financial	NOUN
cjfa-57638	78	37	.	.	PUNCT
cjfa-57638	79	1	in	in	ADP
cjfa-57638	79	2	the	the	DET
cjfa-57638	79	3	same	same	ADJ
cjfa-57638	79	4	vein	vein	NOUN
cjfa-57638	79	5	,	,	PUNCT
cjfa-57638	79	6	pamuk	pamuk	PROPN
cjfa-57638	79	7	and	and	CCONJ
cjfa-57638	79	8	schumann	schumann	PROPN
cjfa-57638	79	9	(	(	PUNCT
cjfa-57638	79	10	2023	2023	NUM
cjfa-57638	79	11	)	)	PUNCT
cjfa-57638	79	12	found	find	VERB
cjfa-57638	79	13	that	that	SCONJ
cjfa-57638	79	14	financial	financial	ADJ
cjfa-57638	79	15	liquidity	liquidity	NOUN
cjfa-57638	79	16	is	be	AUX
cjfa-57638	79	17	positively	positively	ADV
cjfa-57638	79	18	related	relate	VERB
cjfa-57638	79	19	to	to	ADP
cjfa-57638	79	20	financial	financial	ADJ
cjfa-57638	79	21	statement	statement	NOUN
cjfa-57638	79	22	frauds	fraud	NOUN
cjfa-57638	79	23	.	.	PUNCT
cjfa-57638	80	1	board	board	NOUN
cjfa-57638	80	2	expertise	expertise	NOUN
cjfa-57638	80	3	,	,	PUNCT
cjfa-57638	80	4	female	female	ADJ
cjfa-57638	80	5	gender	gender	NOUN
cjfa-57638	80	6	representation	representation	NOUN
cjfa-57638	80	7	…	…	PUNCT
cjfa-57638	80	8	7373	7373	NUM
cjfa-57638	80	9	methodology	methodology	NOUN
cjfa-57638	80	10	methodology	methodology	NOUN
cjfa-57638	80	11	design	design	NOUN
cjfa-57638	80	12	,	,	PUNCT
cjfa-57638	80	13	sampling	sample	VERB
cjfa-57638	80	14	and	and	CCONJ
cjfa-57638	80	15	datadesign	datadesign	NOUN
cjfa-57638	80	16	,	,	PUNCT
cjfa-57638	80	17	sampling	sampling	NOUN
cjfa-57638	80	18	and	and	CCONJ
cjfa-57638	80	19	data	datum	NOUN
cjfa-57638	80	20	the	the	DET
cjfa-57638	80	21	study	study	NOUN
cjfa-57638	80	22	adopted	adopt	VERB
cjfa-57638	80	23	the	the	DET
cjfa-57638	80	24	panel	panel	NOUN
cjfa-57638	80	25	data	datum	NOUN
cjfa-57638	80	26	research	research	NOUN
cjfa-57638	80	27	design	design	NOUN
cjfa-57638	80	28	since	since	SCONJ
cjfa-57638	80	29	it	it	PRON
cjfa-57638	80	30	utilized	utilize	VERB
cjfa-57638	80	31	the	the	DET
cjfa-57638	80	32	combination	combination	NOUN
cjfa-57638	80	33	of	of	ADP
cjfa-57638	80	34	cross	cross	ADJ
cjfa-57638	80	35	-	-	ADJ
cjfa-57638	80	36	sectional	sectional	ADJ
cjfa-57638	80	37	and	and	CCONJ
cjfa-57638	80	38	longitudinal	longitudinal	ADJ
cjfa-57638	80	39	data	datum	NOUN
cjfa-57638	80	40	.	.	PUNCT
cjfa-57638	81	1	the	the	DET
cjfa-57638	81	2	study	study	NOUN
cjfa-57638	81	3	’s	’s	PART
cjfa-57638	81	4	population	population	NOUN
cjfa-57638	81	5	consists	consist	VERB
cjfa-57638	81	6	of	of	ADP
cjfa-57638	81	7	all	all	DET
cjfa-57638	81	8	publicly	publicly	ADV
cjfa-57638	81	9	listed	list	VERB
cjfa-57638	81	10	manufacturing	manufacturing	NOUN
cjfa-57638	81	11	companies	company	NOUN
cjfa-57638	81	12	in	in	ADP
cjfa-57638	81	13	nigeria	nigeria	PROPN
cjfa-57638	81	14	as	as	ADP
cjfa-57638	81	15	of	of	ADP
cjfa-57638	81	16	december	december	PROPN
cjfa-57638	81	17	31	31	NUM
cjfa-57638	81	18	,	,	PUNCT
cjfa-57638	81	19	2022	2022	NUM
cjfa-57638	81	20	.	.	PUNCT
cjfa-57638	82	1	data	datum	NOUN
cjfa-57638	82	2	filtering	filtering	NOUN
cjfa-57638	82	3	was	be	AUX
cjfa-57638	82	4	used	use	VERB
cjfa-57638	82	5	to	to	PART
cjfa-57638	82	6	objectively	objectively	ADV
cjfa-57638	82	7	select	select	VERB
cjfa-57638	82	8	a	a	DET
cjfa-57638	82	9	sample	sample	NOUN
cjfa-57638	82	10	of	of	ADP
cjfa-57638	82	11	42	42	NUM
cjfa-57638	82	12	manufacturing	manufacturing	NOUN
cjfa-57638	82	13	firms	firm	NOUN
cjfa-57638	82	14	,	,	PUNCT
cjfa-57638	82	15	and	and	CCONJ
cjfa-57638	82	16	a	a	DET
cjfa-57638	82	17	data	datum	NOUN
cjfa-57638	82	18	set	set	VERB
cjfa-57638	82	19	including	include	VERB
cjfa-57638	82	20	504	504	NUM
cjfa-57638	82	21	firm	firm	ADJ
cjfa-57638	82	22	year	year	NOUN
cjfa-57638	82	23	-	-	PUNCT
cjfa-57638	82	24	observations	observation	NOUN
cjfa-57638	82	25	from	from	ADP
cjfa-57638	82	26	2012	2012	NUM
cjfa-57638	82	27	to	to	ADP
cjfa-57638	82	28	2023	2023	NUM
cjfa-57638	82	29	was	be	AUX
cjfa-57638	82	30	chosen	choose	VERB
cjfa-57638	82	31	for	for	ADP
cjfa-57638	82	32	the	the	DET
cjfa-57638	82	33	study	study	NOUN
cjfa-57638	82	34	.	.	PUNCT
cjfa-57638	83	1	because	because	SCONJ
cjfa-57638	83	2	corporate	corporate	ADJ
cjfa-57638	83	3	financial	financial	ADJ
cjfa-57638	83	4	malfeasance	malfeasance	NOUN
cjfa-57638	83	5	is	be	AUX
cjfa-57638	83	6	a	a	DET
cjfa-57638	83	7	dichotomous	dichotomous	ADJ
cjfa-57638	83	8	dependent	dependent	ADJ
cjfa-57638	83	9	variable	variable	NOUN
cjfa-57638	83	10	,	,	PUNCT
cjfa-57638	83	11	the	the	DET
cjfa-57638	83	12	regression	regression	NOUN
cjfa-57638	83	13	variables	variable	NOUN
cjfa-57638	83	14	had	have	VERB
cjfa-57638	83	15	to	to	PART
cjfa-57638	83	16	be	be	AUX
cjfa-57638	83	17	estimated	estimate	VERB
cjfa-57638	83	18	using	use	VERB
cjfa-57638	83	19	the	the	DET
cjfa-57638	83	20	binary	binary	PROPN
cjfa-57638	83	21	logit	logit	PROPN
cjfa-57638	83	22	panel	panel	PROPN
cjfa-57638	83	23	regression	regression	NOUN
cjfa-57638	83	24	technique	technique	NOUN
cjfa-57638	83	25	.	.	PUNCT
cjfa-57638	84	1	the	the	DET
cjfa-57638	84	2	null	null	ADJ
cjfa-57638	84	3	versions	version	NOUN
cjfa-57638	84	4	of	of	ADP
cjfa-57638	84	5	the	the	DET
cjfa-57638	84	6	hypotheses	hypothesis	NOUN
cjfa-57638	84	7	were	be	AUX
cjfa-57638	84	8	rejected	reject	VERB
cjfa-57638	84	9	if	if	SCONJ
cjfa-57638	84	10	the	the	DET
cjfa-57638	84	11	probability	probability	NOUN
cjfa-57638	84	12	values	value	NOUN
cjfa-57638	84	13	surpass	surpass	VERB
cjfa-57638	84	14	the	the	DET
cjfa-57638	84	15	benchmark	benchmark	NOUN
cjfa-57638	84	16	of	of	ADP
cjfa-57638	84	17	p=	p=	PROPN
cjfa-57638	84	18	 	 	SPACE
cjfa-57638	84	19	0.05	0.05	NUM
cjfa-57638	84	20	.	.	PUNCT
cjfa-57638	85	1	theoretical	theoretical	ADJ
cjfa-57638	85	2	framework	framework	NOUN
cjfa-57638	85	3	and	and	CCONJ
cjfa-57638	85	4	model	model	NOUN
cjfa-57638	85	5	specificationtheoretical	specificationtheoretical	ADJ
cjfa-57638	85	6	framework	framework	NOUN
cjfa-57638	85	7	and	and	CCONJ
cjfa-57638	85	8	model	model	NOUN
cjfa-57638	85	9	specification	specification	NOUN
cjfa-57638	85	10	the	the	DET
cjfa-57638	85	11	current	current	ADJ
cjfa-57638	85	12	study	study	NOUN
cjfa-57638	85	13	is	be	AUX
cjfa-57638	85	14	anchored	anchor	VERB
cjfa-57638	85	15	on	on	ADP
cjfa-57638	85	16	the	the	DET
cjfa-57638	85	17	traditional	traditional	ADJ
cjfa-57638	85	18	agency	agency	NOUN
cjfa-57638	85	19	theory	theory	NOUN
cjfa-57638	85	20	.	.	PUNCT
cjfa-57638	86	1	the	the	DET
cjfa-57638	86	2	agency	agency	NOUN
cjfa-57638	86	3	theory	theory	NOUN
cjfa-57638	86	4	has	have	VERB
cjfa-57638	86	5	its	its	PRON
cjfa-57638	86	6	origin	origin	NOUN
cjfa-57638	86	7	in	in	ADP
cjfa-57638	86	8	the	the	DET
cjfa-57638	86	9	berle	berle	NOUN
cjfa-57638	86	10	and	and	CCONJ
cjfa-57638	86	11	means	mean	NOUN
cjfa-57638	86	12	(	(	PUNCT
cjfa-57638	86	13	1932	1932	NUM
cjfa-57638	86	14	)	)	PUNCT
cjfa-57638	86	15	doctrine	doctrine	NOUN
cjfa-57638	86	16	of	of	ADP
cjfa-57638	86	17	separation	separation	NOUN
cjfa-57638	86	18	of	of	ADP
cjfa-57638	86	19	ownership	ownership	NOUN
cjfa-57638	86	20	from	from	ADP
cjfa-57638	86	21	control	control	NOUN
cjfa-57638	86	22	.	.	PUNCT
cjfa-57638	87	1	the	the	DET
cjfa-57638	87	2	theory	theory	NOUN
cjfa-57638	87	3	has	have	AUX
cjfa-57638	87	4	been	be	AUX
cjfa-57638	87	5	featured	feature	VERB
cjfa-57638	87	6	prominently	prominently	ADV
cjfa-57638	87	7	in	in	ADP
cjfa-57638	87	8	board	board	NOUN
cjfa-57638	87	9	discourse	discourse	NOUN
cjfa-57638	87	10	from	from	ADP
cjfa-57638	87	11	inception	inception	NOUN
cjfa-57638	87	12	;	;	PUNCT
cjfa-57638	87	13	hence	hence	ADV
cjfa-57638	87	14	,	,	PUNCT
cjfa-57638	87	15	it	it	PRON
cjfa-57638	87	16	formed	form	VERB
cjfa-57638	87	17	the	the	DET
cjfa-57638	87	18	basis	basis	NOUN
cjfa-57638	87	19	of	of	ADP
cjfa-57638	87	20	our	our	PRON
cjfa-57638	87	21	analysis	analysis	NOUN
cjfa-57638	87	22	of	of	ADP
cjfa-57638	87	23	the	the	DET
cjfa-57638	87	24	mediating	mediate	VERB
cjfa-57638	87	25	role	role	NOUN
cjfa-57638	87	26	of	of	ADP
cjfa-57638	87	27	female	female	ADJ
cjfa-57638	87	28	gender	gender	NOUN
cjfa-57638	87	29	representation	representation	NOUN
cjfa-57638	87	30	on	on	ADP
cjfa-57638	87	31	the	the	DET
cjfa-57638	87	32	nexus	nexus	NOUN
cjfa-57638	87	33	between	between	ADP
cjfa-57638	87	34	board	board	NOUN
cjfa-57638	87	35	expertise	expertise	NOUN
cjfa-57638	87	36	and	and	CCONJ
cjfa-57638	87	37	corporate	corporate	ADJ
cjfa-57638	87	38	financial	financial	ADJ
cjfa-57638	87	39	misconduct	misconduct	NOUN
cjfa-57638	87	40	.	.	PUNCT
cjfa-57638	88	1	essentially	essentially	ADV
cjfa-57638	88	2	,	,	PUNCT
cjfa-57638	88	3	applying	apply	VERB
cjfa-57638	88	4	the	the	DET
cjfa-57638	88	5	agency	agency	NOUN
cjfa-57638	88	6	theory	theory	NOUN
cjfa-57638	88	7	,	,	PUNCT
cjfa-57638	88	8	it	it	PRON
cjfa-57638	88	9	can	can	AUX
cjfa-57638	88	10	be	be	AUX
cjfa-57638	88	11	contended	contend	VERB
cjfa-57638	88	12	that	that	SCONJ
cjfa-57638	88	13	firms	firm	NOUN
cjfa-57638	88	14	will	will	AUX
cjfa-57638	88	15	pursue	pursue	VERB
cjfa-57638	88	16	avenues	avenue	NOUN
cjfa-57638	88	17	to	to	PART
cjfa-57638	88	18	moderate	moderate	VERB
cjfa-57638	88	19	its	its	PRON
cjfa-57638	88	20	uncertainties	uncertainty	NOUN
cjfa-57638	88	21	stemming	stem	VERB
cjfa-57638	88	22	from	from	ADP
cjfa-57638	88	23	external	external	ADJ
cjfa-57638	88	24	pressures	pressure	NOUN
cjfa-57638	88	25	such	such	ADJ
cjfa-57638	88	26	as	as	ADP
cjfa-57638	88	27	competition	competition	NOUN
cjfa-57638	88	28	,	,	PUNCT
cjfa-57638	88	29	regulation	regulation	NOUN
cjfa-57638	88	30	,	,	PUNCT
cjfa-57638	88	31	and	and	CCONJ
cjfa-57638	88	32	social	social	ADJ
cjfa-57638	88	33	forces	force	NOUN
cjfa-57638	88	34	by	by	ADP
cjfa-57638	88	35	making	make	VERB
cjfa-57638	88	36	use	use	NOUN
cjfa-57638	88	37	of	of	ADP
cjfa-57638	88	38	the	the	DET
cjfa-57638	88	39	expertise	expertise	NOUN
cjfa-57638	88	40	,	,	PUNCT
cjfa-57638	88	41	information	information	NOUN
cjfa-57638	88	42	,	,	PUNCT
cjfa-57638	88	43	and	and	CCONJ
cjfa-57638	88	44	other	other	ADJ
cjfa-57638	88	45	resources	resource	NOUN
cjfa-57638	88	46	from	from	ADP
cjfa-57638	88	47	its	its	PRON
cjfa-57638	88	48	connected	connected	ADJ
cjfa-57638	88	49	board	board	NOUN
cjfa-57638	88	50	members	member	NOUN
cjfa-57638	88	51	.	.	PUNCT
cjfa-57638	89	1	since	since	SCONJ
cjfa-57638	89	2	the	the	DET
cjfa-57638	89	3	agency	agency	NOUN
cjfa-57638	89	4	theory	theory	NOUN
cjfa-57638	89	5	supports	support	VERB
cjfa-57638	89	6	the	the	DET
cjfa-57638	89	7	notion	notion	NOUN
cjfa-57638	89	8	of	of	ADP
cjfa-57638	89	9	implementing	implement	VERB
cjfa-57638	89	10	governance	governance	NOUN
cjfa-57638	89	11	structures	structure	NOUN
cjfa-57638	89	12	such	such	ADJ
cjfa-57638	89	13	as	as	ADP
cjfa-57638	89	14	board	board	NOUN
cjfa-57638	89	15	experience	experience	NOUN
cjfa-57638	89	16	and	and	CCONJ
cjfa-57638	89	17	expertise	expertise	NOUN
cjfa-57638	89	18	,	,	PUNCT
cjfa-57638	89	19	gender	gender	NOUN
cjfa-57638	89	20	diversity	diversity	NOUN
cjfa-57638	89	21	,	,	PUNCT
cjfa-57638	89	22	and	and	CCONJ
cjfa-57638	89	23	diligence	diligence	NOUN
cjfa-57638	89	24	,	,	PUNCT
cjfa-57638	89	25	it	it	PRON
cjfa-57638	89	26	is	be	AUX
cjfa-57638	89	27	rationalised	rationalised	ADJ
cjfa-57638	89	28	that	that	SCONJ
cjfa-57638	89	29	having	have	VERB
cjfa-57638	89	30	such	such	ADJ
cjfa-57638	89	31	will	will	AUX
cjfa-57638	89	32	reduce	reduce	VERB
cjfa-57638	89	33	the	the	DET
cjfa-57638	89	34	incidence	incidence	NOUN
cjfa-57638	89	35	of	of	ADP
cjfa-57638	89	36	financial	financial	ADJ
cjfa-57638	89	37	misconduct	misconduct	NOUN
cjfa-57638	89	38	.	.	PUNCT
cjfa-57638	90	1	against	against	ADP
cjfa-57638	90	2	this	this	DET
cjfa-57638	90	3	backdrop	backdrop	NOUN
cjfa-57638	90	4	,	,	PUNCT
cjfa-57638	90	5	the	the	DET
cjfa-57638	90	6	conceptual	conceptual	ADJ
cjfa-57638	90	7	model	model	NOUN
cjfa-57638	90	8	for	for	ADP
cjfa-57638	90	9	the	the	DET
cjfa-57638	90	10	study	study	NOUN
cjfa-57638	90	11	is	be	AUX
cjfa-57638	90	12	described	describe	VERB
cjfa-57638	90	13	as	as	SCONJ
cjfa-57638	90	14	follows	follow	VERB
cjfa-57638	90	15	:	:	PUNCT
cjfa-57638	90	16	sunday	sunday	PROPN
cjfa-57638	90	17	otuya7474	otuya7474	PROPN
cjfa-57638	90	18	figure	figure	NOUN
cjfa-57638	90	19	1	1	NUM
cjfa-57638	90	20	.	.	PUNCT
cjfa-57638	90	21	conceptual	conceptual	ADJ
cjfa-57638	90	22	model	model	NOUN
cjfa-57638	90	23	for	for	ADP
cjfa-57638	90	24	the	the	DET
cjfa-57638	90	25	study	study	NOUN
cjfa-57638	90	26	figure	figure	NOUN
cjfa-57638	90	27	1	1	NUM
cjfa-57638	90	28	.	.	PUNCT
cjfa-57638	90	29	conceptual	conceptual	ADJ
cjfa-57638	90	30	model	model	NOUN
cjfa-57638	90	31	for	for	ADP
cjfa-57638	90	32	the	the	DET
cjfa-57638	90	33	study	study	NOUN
cjfa-57638	90	34	source	source	NOUN
cjfa-57638	90	35	:	:	PUNCT
cjfa-57638	90	36	own	own	ADJ
cjfa-57638	90	37	elaboration	elaboration	NOUN
cjfa-57638	90	38	from	from	ADP
cjfa-57638	90	39	literature	literature	PROPN
cjfa-57638	90	40	review	review	PROPN
cjfa-57638	90	41	.	.	PUNCT
cjfa-57638	91	1	table	table	NOUN
cjfa-57638	91	2	3	3	NUM
cjfa-57638	91	3	.	.	PUNCT
cjfa-57638	91	4	model	model	NOUN
cjfa-57638	91	5	diagnostics	diagnostic	NOUN
cjfa-57638	91	6	tests	test	VERB
cjfa-57638	91	7	model	model	NOUN
cjfa-57638	91	8	diagnostics	diagnostic	NOUN
cjfa-57638	91	9	breusch	breusch	ADJ
cjfa-57638	91	10	-	-	PUNCT
cjfa-57638	91	11	pagan	pagan	ADJ
cjfa-57638	91	12	godfrey	godfrey	PROPN
cjfa-57638	91	13	test	test	NOUN
cjfa-57638	91	14	(	(	PUNCT
cjfa-57638	91	15	t.statistics	t.statistic	NOUN
cjfa-57638	91	16	)	)	PUNCT
cjfa-57638	91	17	332.00	332.00	NUM
cjfa-57638	91	18	(	(	PUNCT
cjfa-57638	91	19	df	df	PROPN
cjfa-57638	91	20	)	)	PUNCT
cjfa-57638	91	21	8	8	NUM
cjfa-57638	91	22	;	;	PUNCT
cjfa-57638	91	23	(	(	PUNCT
cjfa-57638	91	24	sig	sig	NOUN
cjfa-57638	91	25	)	)	PUNCT
cjfa-57638	91	26	0.431	0.431	NUM
cjfa-57638	91	27	first	first	ADJ
cjfa-57638	91	28	order	order	NOUN
cjfa-57638	91	29	serial	serial	ADJ
cjfa-57638	91	30	autocorrelation	autocorrelation	NOUN
cjfa-57638	91	31	(	(	PUNCT
cjfa-57638	91	32	dw	dw	NOUN
cjfa-57638	91	33	)	)	PUNCT
cjfa-57638	91	34	2.7699	2.7699	NUM
cjfa-57638	91	35	hosmer	hosmer	NOUN
cjfa-57638	91	36	and	and	CCONJ
cjfa-57638	91	37	lemeshow	lemeshow	NOUN
cjfa-57638	91	38	’s	’s	ADJ
cjfa-57638	91	39	goodness	goodness	NOUN
cjfa-57638	91	40	of	of	ADP
cjfa-57638	91	41	fit	fit	ADJ
cjfa-57638	91	42	test	test	NOUN
cjfa-57638	91	43	(	(	PUNCT
cjfa-57638	91	44	chi	chi	NOUN
cjfa-57638	91	45	-	-	PUNCT
cjfa-57638	91	46	sqaure	sqaure	ADJ
cjfa-57638	91	47	)	)	PUNCT
cjfa-57638	91	48	7.622	7.622	NUM
cjfa-57638	91	49	(	(	PUNCT
cjfa-57638	91	50	df	df	PROPN
cjfa-57638	91	51	)	)	PUNCT
cjfa-57638	91	52	8	8	NUM
cjfa-57638	91	53	;	;	PUNCT
cjfa-57638	91	54	(	(	PUNCT
cjfa-57638	91	55	sig	sig	NOUN
cjfa-57638	91	56	)	)	PUNCT
cjfa-57638	91	57	0.471	0.471	NUM
cjfa-57638	91	58	nagelkerke	nagelkerke	PROPN
cjfa-57638	91	59	r	r	PROPN
cjfa-57638	91	60	square	square	ADJ
cjfa-57638	91	61	test	test	NOUN
cjfa-57638	91	62	(	(	PUNCT
cjfa-57638	91	63	pseudo	pseudo	NOUN
cjfa-57638	91	64	r	r	NOUN
cjfa-57638	91	65	-	-	ADJ
cjfa-57638	91	66	square	square	NOUN
cjfa-57638	91	67	)	)	PUNCT
cjfa-57638	92	1	(	(	PUNCT
cjfa-57638	92	2	-2	-2	INTJ
cjfa-57638	92	3	log	log	PROPN
cjfa-57638	92	4	likelihood	likelihood	NOUN
cjfa-57638	92	5	)	)	PUNCT
cjfa-57638	92	6	622.855	622.855	NUM
cjfa-57638	92	7	;	;	PUNCT
cjfa-57638	92	8	(	(	PUNCT
cjfa-57638	92	9	cox	cox	PROPN
cjfa-57638	92	10	&	&	CCONJ
cjfa-57638	92	11	snell	snell	PROPN
cjfa-57638	92	12	r	r	PROPN
cjfa-57638	92	13	square	square	PROPN
cjfa-57638	92	14	)	)	PUNCT
cjfa-57638	92	15	0.10	0.10	NUM
cjfa-57638	92	16	;	;	PUNCT
cjfa-57638	92	17	(	(	PUNCT
cjfa-57638	92	18	nagelkerke	nagelkerke	NOUN
cjfa-57638	92	19	r	r	NOUN
cjfa-57638	92	20	square	square	NOUN
cjfa-57638	92	21	)	)	PUNCT
cjfa-57638	92	22	0.54	0.54	NUM
cjfa-57638	92	23	source	source	NOUN
cjfa-57638	92	24	:	:	PUNCT
cjfa-57638	92	25	own	own	ADJ
cjfa-57638	92	26	elaboration	elaboration	NOUN
cjfa-57638	92	27	based	base	VERB
cjfa-57638	92	28	on	on	ADP
cjfa-57638	92	29	data	datum	NOUN
cjfa-57638	92	30	analysis	analysis	NOUN
cjfa-57638	92	31	.	.	PUNCT
cjfa-57638	93	1	independent	independent	ADJ
cjfa-57638	93	2	variable	variable	PROPN
cjfa-57638	93	3	board	board	NOUN
cjfa-57638	93	4	expertise	expertise	NOUN
cjfa-57638	93	5	moderating	moderate	VERB
cjfa-57638	93	6	variable	variable	ADJ
cjfa-57638	93	7	board	board	PROPN
cjfa-57638	93	8	female	female	ADJ
cjfa-57638	93	9	dependent	dependent	ADJ
cjfa-57638	93	10	variable	variable	ADJ
cjfa-57638	93	11	financial	financial	ADJ
cjfa-57638	93	12	misconduct	misconduct	NOUN
cjfa-57638	93	13	control	control	PROPN
cjfa-57638	93	14	variable	variable	PROPN
cjfa-57638	93	15	firm	firm	PROPN
cjfa-57638	93	16	liquidity	liquidity	PROPN
cjfa-57638	93	17	s	s	PART
cjfa-57638	93	18	o	o	NOUN
cjfa-57638	93	19	u	u	NOUN
cjfa-57638	93	20	r	r	NOUN
cjfa-57638	93	21	c	c	NOUN
cjfa-57638	93	22	e	e	NOUN
cjfa-57638	93	23	:	:	PUNCT
cjfa-57638	93	24	own	own	ADJ
cjfa-57638	93	25	elaboration	elaboration	NOUN
cjfa-57638	93	26	from	from	ADP
cjfa-57638	93	27	literature	literature	PROPN
cjfa-57638	93	28	review	review	NOUN
cjfa-57638	93	29	.	.	PUNCT
cjfa-57638	94	1	against	against	ADP
cjfa-57638	94	2	the	the	DET
cjfa-57638	94	3	backdrop	backdrop	NOUN
cjfa-57638	94	4	of	of	ADP
cjfa-57638	94	5	the	the	DET
cjfa-57638	94	6	above	above	ADJ
cjfa-57638	94	7	framework	framework	NOUN
cjfa-57638	94	8	,	,	PUNCT
cjfa-57638	94	9	we	we	PRON
cjfa-57638	94	10	express	express	VERB
cjfa-57638	94	11	a	a	DET
cjfa-57638	94	12	functional	functional	ADJ
cjfa-57638	94	13	relationship	relationship	NOUN
cjfa-57638	94	14	as	as	ADP
cjfa-57638	94	15	:	:	PUNCT
cjfa-57638	94	16	cfmc	cfmc	NOUN
cjfa-57638	94	17	=	=	SYM
cjfa-57638	94	18	f(bexp	f(bexp	PROPN
cjfa-57638	94	19	,	,	PUNCT
cjfa-57638	94	20	frep	frep	NOUN
cjfa-57638	94	21	)	)	PUNCT
cjfa-57638	94	22	(	(	PUNCT
cjfa-57638	94	23	1	1	X
cjfa-57638	94	24	)	)	PUNCT
cjfa-57638	94	25	assimilating	assimilate	VERB
cjfa-57638	94	26	the	the	DET
cjfa-57638	94	27	control	control	NOUN
cjfa-57638	94	28	variable	variable	NOUN
cjfa-57638	94	29	of	of	ADP
cjfa-57638	94	30	firm	firm	ADJ
cjfa-57638	94	31	liquidity	liquidity	NOUN
cjfa-57638	94	32	that	that	PRON
cjfa-57638	94	33	may	may	AUX
cjfa-57638	94	34	cause	cause	VERB
cjfa-57638	94	35	changes	change	NOUN
cjfa-57638	94	36	in	in	ADP
cjfa-57638	94	37	the	the	DET
cjfa-57638	94	38	dependent	dependent	ADJ
cjfa-57638	94	39	variable	variable	NOUN
cjfa-57638	94	40	of	of	ADP
cjfa-57638	94	41	corporate	corporate	ADJ
cjfa-57638	94	42	financial	financial	ADJ
cjfa-57638	94	43	misconduct	misconduct	NOUN
cjfa-57638	94	44	,	,	PUNCT
cjfa-57638	94	45	equation	equation	NOUN
cjfa-57638	94	46	(	(	PUNCT
cjfa-57638	94	47	1	1	X
cjfa-57638	94	48	)	)	PUNCT
cjfa-57638	94	49	is	be	AUX
cjfa-57638	94	50	reformed	reform	VERB
cjfa-57638	94	51	as	as	ADP
cjfa-57638	94	52	:	:	PUNCT
cjfa-57638	94	53	cfmc	cfmc	NOUN
cjfa-57638	94	54	=	=	SYM
cjfa-57638	94	55	f(bexp	f(bexp	PROPN
cjfa-57638	94	56	,	,	PUNCT
cjfa-57638	94	57	frep	frep	NOUN
cjfa-57638	94	58	,	,	PUNCT
cjfa-57638	94	59	liqd	liqd	NOUN
cjfa-57638	94	60	)	)	PUNCT
cjfa-57638	94	61	(	(	PUNCT
cjfa-57638	94	62	2	2	X
cjfa-57638	94	63	)	)	PUNCT
cjfa-57638	94	64	articulating	articulating	ADJ
cjfa-57638	94	65	equation	equation	NOUN
cjfa-57638	94	66	(	(	PUNCT
cjfa-57638	94	67	2	2	NUM
cjfa-57638	94	68	)	)	PUNCT
cjfa-57638	94	69	in	in	ADP
cjfa-57638	94	70	econometric	econometric	ADJ
cjfa-57638	94	71	method	method	NOUN
cjfa-57638	94	72	and	and	CCONJ
cjfa-57638	94	73	bearing	bear	VERB
cjfa-57638	94	74	in	in	ADP
cjfa-57638	94	75	mind	mind	NOUN
cjfa-57638	94	76	the	the	DET
cjfa-57638	94	77	panel	panel	NOUN
cjfa-57638	94	78	nature	nature	NOUN
cjfa-57638	94	79	of	of	ADP
cjfa-57638	94	80	the	the	DET
cjfa-57638	94	81	regression	regression	NOUN
cjfa-57638	94	82	data	datum	NOUN
cjfa-57638	94	83	,	,	PUNCT
cjfa-57638	94	84	equation	equation	NOUN
cjfa-57638	94	85	(	(	PUNCT
cjfa-57638	94	86	3	3	X
cjfa-57638	94	87	)	)	PUNCT
cjfa-57638	94	88	is	be	AUX
cjfa-57638	94	89	converted	convert	VERB
cjfa-57638	94	90	as	as	ADP
cjfa-57638	94	91	:	:	PUNCT
cjfa-57638	94	92	cfmcit	cfmcit	ADJ
cjfa-57638	94	93	=	=	SYM
cjfa-57638	94	94	β0	β0	PROPN
cjfa-57638	94	95	+	+	CCONJ
cjfa-57638	94	96	β1bexpit	β1bexpit	NOUN
cjfa-57638	94	97	+	+	CCONJ
cjfa-57638	94	98	β2frepit	β2frepit	NOUN
cjfa-57638	94	99	+	+	CCONJ
cjfa-57638	94	100	β3liqdit	β3liqdit	NOUN
cjfa-57638	95	1	+	+	CCONJ
cjfa-57638	95	2	µit	µit	PROPN
cjfa-57638	95	3	(	(	PUNCT
cjfa-57638	95	4	3	3	NUM
cjfa-57638	95	5	)	)	PUNCT
cjfa-57638	95	6	considering	consider	VERB
cjfa-57638	95	7	the	the	DET
cjfa-57638	95	8	mediating	mediate	VERB
cjfa-57638	95	9	effect	effect	NOUN
cjfa-57638	95	10	of	of	ADP
cjfa-57638	95	11	female	female	ADJ
cjfa-57638	95	12	gender	gender	NOUN
cjfa-57638	95	13	representation	representation	NOUN
cjfa-57638	95	14	on	on	ADP
cjfa-57638	95	15	the	the	DET
cjfa-57638	95	16	relationship	relationship	NOUN
cjfa-57638	95	17	between	between	ADP
cjfa-57638	95	18	board	board	NOUN
cjfa-57638	95	19	expertise	expertise	NOUN
cjfa-57638	95	20	and	and	CCONJ
cjfa-57638	95	21	corporate	corporate	ADJ
cjfa-57638	95	22	financial	financial	ADJ
cjfa-57638	95	23	misconduct	misconduct	NOUN
cjfa-57638	95	24	,	,	PUNCT
cjfa-57638	95	25	which	which	PRON
cjfa-57638	95	26	is	be	AUX
cjfa-57638	95	27	the	the	DET
cjfa-57638	95	28	central	central	ADJ
cjfa-57638	95	29	aim	aim	NOUN
cjfa-57638	95	30	of	of	ADP
cjfa-57638	95	31	this	this	DET
cjfa-57638	95	32	research	research	NOUN
cjfa-57638	95	33	,	,	PUNCT
cjfa-57638	95	34	we	we	PRON
cjfa-57638	95	35	improved	improve	VERB
cjfa-57638	95	36	equation	equation	NOUN
cjfa-57638	95	37	(	(	PUNCT
cjfa-57638	95	38	3	3	NUM
cjfa-57638	95	39	)	)	PUNCT
cjfa-57638	95	40	to	to	PART
cjfa-57638	95	41	replicate	replicate	VERB
cjfa-57638	95	42	the	the	DET
cjfa-57638	95	43	interface	interface	NOUN
cjfa-57638	95	44	of	of	ADP
cjfa-57638	95	45	the	the	DET
cjfa-57638	95	46	variable	variable	NOUN
cjfa-57638	95	47	of	of	ADP
cjfa-57638	95	48	board	board	NOUN
cjfa-57638	95	49	expertise	expertise	NOUN
cjfa-57638	95	50	and	and	CCONJ
cjfa-57638	95	51	female	female	ADJ
cjfa-57638	95	52	gender	gender	NOUN
cjfa-57638	95	53	representation	representation	NOUN
cjfa-57638	95	54	as	as	ADP
cjfa-57638	95	55	:	:	PUNCT
cjfa-57638	95	56	cfmcit	cfmcit	ADJ
cjfa-57638	95	57	=	=	SYM
cjfa-57638	95	58	β0	β0	PROPN
cjfa-57638	95	59	+	+	CCONJ
cjfa-57638	95	60	β1bexpit	β1bexpit	NOUN
cjfa-57638	95	61	+	+	CCONJ
cjfa-57638	95	62	β2frepit	β2frepit	PROPN
cjfa-57638	95	63	+	+	CCONJ
cjfa-57638	95	64	β3bexp*frepit	β3bexp*frepit	PROPN
cjfa-57638	95	65	+	+	CCONJ
cjfa-57638	96	1	β4liqdit	β4liqdit	PRON
cjfa-57638	96	2	+	+	CCONJ
cjfa-57638	96	3	µit	µit	PROPN
cjfa-57638	96	4	(	(	PUNCT
cjfa-57638	96	5	4	4	NUM
cjfa-57638	96	6	)	)	PUNCT
cjfa-57638	96	7	board	board	NOUN
cjfa-57638	96	8	expertise	expertise	NOUN
cjfa-57638	96	9	,	,	PUNCT
cjfa-57638	96	10	female	female	ADJ
cjfa-57638	96	11	gender	gender	NOUN
cjfa-57638	96	12	representation	representation	NOUN
cjfa-57638	96	13	…	…	PUNCT
cjfa-57638	96	14	7575	7575	NUM
cjfa-57638	96	15	measurement	measurement	NOUN
cjfa-57638	96	16	of	of	ADP
cjfa-57638	96	17	variablesmeasurement	variablesmeasurement	NOUN
cjfa-57638	96	18	of	of	ADP
cjfa-57638	96	19	variables	variable	NOUN
cjfa-57638	96	20	table	table	NOUN
cjfa-57638	96	21	1	1	NUM
cjfa-57638	96	22	.	.	PUNCT
cjfa-57638	96	23	operationalisation	operationalisation	NOUN
cjfa-57638	96	24	of	of	ADP
cjfa-57638	96	25	variables	variable	NOUN
cjfa-57638	96	26	sn	sn	PROPN
cjfa-57638	96	27	variable	variable	ADJ
cjfa-57638	96	28	acronym	acronym	NOUN
cjfa-57638	96	29	measurement	measurement	NOUN
cjfa-57638	96	30	source	source	NOUN
cjfa-57638	96	31	a	a	DET
cjfa-57638	96	32	priori	priori	ADJ
cjfa-57638	96	33	expectation	expectation	NOUN
cjfa-57638	96	34	1	1	NUM
cjfa-57638	96	35	financial	financial	ADJ
cjfa-57638	96	36	misconduct	misconduct	NOUN
cjfa-57638	96	37	cfmc	cfmc	NOUN
cjfa-57638	96	38	dummy	dummy	ADJ
cjfa-57638	96	39	variable	variable	NOUN
cjfa-57638	96	40	1	1	NUM
cjfa-57638	96	41	if	if	SCONJ
cjfa-57638	96	42	in	in	ADP
cjfa-57638	96	43	any	any	DET
cjfa-57638	96	44	reporting	reporting	NOUN
cjfa-57638	96	45	year	year	NOUN
cjfa-57638	96	46	,	,	PUNCT
cjfa-57638	96	47	the	the	DET
cjfa-57638	96	48	sampled	sample	VERB
cjfa-57638	96	49	firm	firm	NOUN
cjfa-57638	96	50	made	make	VERB
cjfa-57638	96	51	any	any	DET
cjfa-57638	96	52	prior	prior	ADJ
cjfa-57638	96	53	year	year	NOUN
cjfa-57638	96	54	adjustment	adjustment	NOUN
cjfa-57638	96	55	,	,	PUNCT
cjfa-57638	96	56	income	income	NOUN
cjfa-57638	96	57	reclassification	reclassification	NOUN
cjfa-57638	96	58	,	,	PUNCT
cjfa-57638	96	59	incidence	incidence	NOUN
cjfa-57638	96	60	of	of	ADP
cjfa-57638	96	61	misstating	misstate	VERB
cjfa-57638	96	62	of	of	ADP
cjfa-57638	96	63	revenue	revenue	NOUN
cjfa-57638	96	64	,	,	PUNCT
cjfa-57638	96	65	assets	asset	NOUN
cjfa-57638	96	66	,	,	PUNCT
cjfa-57638	96	67	or	or	CCONJ
cjfa-57638	96	68	expenditure	expenditure	NOUN
cjfa-57638	96	69	in	in	ADP
cjfa-57638	96	70	its	its	PRON
cjfa-57638	96	71	financial	financial	ADJ
cjfa-57638	96	72	statements	statement	NOUN
cjfa-57638	96	73	,	,	PUNCT
cjfa-57638	96	74	and	and	CCONJ
cjfa-57638	96	75	0	0	NUM
cjfa-57638	96	76	otherwise	otherwise	ADV
cjfa-57638	96	77	.	.	PUNCT
cjfa-57638	97	1	dang	dang	INTJ
cjfa-57638	97	2	et	et	PROPN
cjfa-57638	97	3	al	al	PROPN
cjfa-57638	97	4	.	.	PROPN
cjfa-57638	98	1	(	(	PUNCT
cjfa-57638	98	2	2023	2023	NUM
cjfa-57638	98	3	)	)	PUNCT
cjfa-57638	98	4	otuya	otuya	NOUN
cjfa-57638	98	5	and	and	CCONJ
cjfa-57638	98	6	emiaso	emiaso	PROPN
cjfa-57638	98	7	(	(	PUNCT
cjfa-57638	98	8	2022	2022	NUM
cjfa-57638	98	9	)	)	PUNCT
cjfa-57638	98	10	2	2	NUM
cjfa-57638	98	11	board	board	NOUN
cjfa-57638	98	12	expertise	expertise	NOUN
cjfa-57638	98	13	bexp	bexp	VERB
cjfa-57638	98	14	a	a	DET
cjfa-57638	98	15	percentage	percentage	NOUN
cjfa-57638	98	16	of	of	ADP
cjfa-57638	98	17	directors	director	NOUN
cjfa-57638	98	18	on	on	ADP
cjfa-57638	98	19	board	board	NOUN
cjfa-57638	98	20	with	with	ADP
cjfa-57638	98	21	accounting	accounting	NOUN
cjfa-57638	98	22	and	and	CCONJ
cjfa-57638	98	23	finance	finance	NOUN
cjfa-57638	98	24	qualifications	qualification	NOUN
cjfa-57638	98	25	.	.	PUNCT
cjfa-57638	99	1	ma	ma	PROPN
cjfa-57638	99	2	et	et	PROPN
cjfa-57638	99	3	al	al	PROPN
cjfa-57638	99	4	.	.	PROPN
cjfa-57638	100	1	(	(	PUNCT
cjfa-57638	100	2	2019	2019	NUM
cjfa-57638	100	3	)	)	PUNCT
cjfa-57638	100	4	–	–	PUNCT
cjfa-57638	100	5	3	3	NUM
cjfa-57638	100	6	female	female	ADJ
cjfa-57638	100	7	representation	representation	NOUN
cjfa-57638	100	8	frep	frep	NOUN
cjfa-57638	100	9	proportion	proportion	NOUN
cjfa-57638	100	10	of	of	ADP
cjfa-57638	100	11	female	female	ADJ
cjfa-57638	100	12	board	board	NOUN
cjfa-57638	100	13	members	member	NOUN
cjfa-57638	100	14	scaled	scale	VERB
cjfa-57638	100	15	by	by	ADP
cjfa-57638	100	16	total	total	ADJ
cjfa-57638	100	17	board	board	NOUN
cjfa-57638	100	18	size	size	NOUN
cjfa-57638	100	19	.	.	PUNCT
cjfa-57638	101	1	otuya	otuya	PROPN
cjfa-57638	101	2	&	&	CCONJ
cjfa-57638	101	3	akpoyibo	akpoyibo	PROPN
cjfa-57638	101	4	(	(	PUNCT
cjfa-57638	101	5	2022	2022	NUM
cjfa-57638	101	6	)	)	PUNCT
cjfa-57638	101	7	–	–	PUNCT
cjfa-57638	101	8	4	4	NUM
cjfa-57638	101	9	firm	firm	NOUN
cjfa-57638	101	10	liquidity	liquidity	NOUN
cjfa-57638	101	11	liqd	liqd	NOUN
cjfa-57638	101	12	measured	measure	VERB
cjfa-57638	101	13	as	as	ADP
cjfa-57638	101	14	cash	cash	NOUN
cjfa-57638	101	15	/	/	SYM
cjfa-57638	101	16	bank	bank	NOUN
cjfa-57638	101	17	balance	balance	NOUN
cjfa-57638	101	18	scaled	scale	VERB
cjfa-57638	101	19	by	by	ADP
cjfa-57638	101	20	total	total	ADJ
cjfa-57638	101	21	current	current	ADJ
cjfa-57638	101	22	assets	asset	NOUN
cjfa-57638	101	23	.	.	PUNCT
cjfa-57638	102	1	alareeni	alareeni	NOUN
cjfa-57638	102	2	(	(	PUNCT
cjfa-57638	102	3	2018	2018	NUM
cjfa-57638	102	4	)	)	PUNCT
cjfa-57638	103	1	dechow	dechow	ADJ
cjfa-57638	103	2	et	et	PROPN
cjfa-57638	103	3	al	al	PROPN
cjfa-57638	103	4	.	.	PROPN
cjfa-57638	104	1	(	(	PUNCT
cjfa-57638	104	2	2011	2011	NUM
cjfa-57638	104	3	)	)	PUNCT
cjfa-57638	105	1	+	+	NUM
cjfa-57638	105	2	s	s	X
cjfa-57638	105	3	o	o	NOUN
cjfa-57638	105	4	u	u	NOUN
cjfa-57638	105	5	r	r	NOUN
cjfa-57638	105	6	c	c	NOUN
cjfa-57638	105	7	e	e	NOUN
cjfa-57638	105	8	:	:	PUNCT
cjfa-57638	105	9	own	own	ADJ
cjfa-57638	105	10	elaboration	elaboration	NOUN
cjfa-57638	105	11	based	base	VERB
cjfa-57638	105	12	on	on	ADP
cjfa-57638	105	13	literature	literature	PROPN
cjfa-57638	105	14	review	review	PROPN
cjfa-57638	105	15	.	.	PUNCT
cjfa-57638	106	1	the	the	DET
cjfa-57638	106	2	outcome	outcome	NOUN
cjfa-57638	106	3	of	of	ADP
cjfa-57638	106	4	the	the	DET
cjfa-57638	106	5	research	research	NOUN
cjfa-57638	106	6	process	process	NOUN
cjfa-57638	106	7	and	and	CCONJ
cjfa-57638	106	8	conclusionsthe	conclusionsthe	PRON
cjfa-57638	106	9	outcome	outcome	NOUN
cjfa-57638	106	10	of	of	ADP
cjfa-57638	106	11	the	the	DET
cjfa-57638	106	12	research	research	NOUN
cjfa-57638	106	13	process	process	NOUN
cjfa-57638	106	14	and	and	CCONJ
cjfa-57638	106	15	conclusions	conclusion	NOUN
cjfa-57638	106	16	presentation	presentation	NOUN
cjfa-57638	106	17	of	of	ADP
cjfa-57638	106	18	results	result	NOUN
cjfa-57638	106	19	and	and	CCONJ
cjfa-57638	106	20	discussion	discussion	NOUN
cjfa-57638	106	21	presentation	presentation	NOUN
cjfa-57638	106	22	of	of	ADP
cjfa-57638	106	23	results	result	NOUN
cjfa-57638	106	24	and	and	CCONJ
cjfa-57638	106	25	discussion	discussion	NOUN
cjfa-57638	106	26	table	table	NOUN
cjfa-57638	106	27	2	2	NUM
cjfa-57638	106	28	.	.	PUNCT
cjfa-57638	106	29	descriptive	descriptive	ADJ
cjfa-57638	106	30	statistics	statistic	NOUN
cjfa-57638	106	31	of	of	ADP
cjfa-57638	106	32	the	the	DET
cjfa-57638	106	33	variables	variable	NOUN
cjfa-57638	106	34	cfmc	cfmc	VERB
cjfa-57638	106	35	bexp	bexp	PROPN
cjfa-57638	106	36	frep	frep	PROPN
cjfa-57638	106	37	liqd	liqd	NOUN
cjfa-57638	106	38	mean	mean	VERB
cjfa-57638	106	39	0.416667	0.416667	NUM
cjfa-57638	106	40	0.836450	0.836450	NUM
cjfa-57638	106	41	0.366667	0.366667	NUM
cjfa-57638	106	42	0.045833	0.045833	NUM
cjfa-57638	106	43	maximum	maximum	ADJ
cjfa-57638	106	44	1.000000	1.000000	NUM
cjfa-57638	106	45	0.933300	0.933300	NUM
cjfa-57638	106	46	0.400000	0.400000	NUM
cjfa-57638	106	47	0.070000	0.070000	NUM
cjfa-57638	106	48	minimum	minimum	NOUN
cjfa-57638	106	49	0.000000	0.000000	NUM
cjfa-57638	106	50	0.480000	0.480000	NUM
cjfa-57638	106	51	0.200000	0.200000	NUM
cjfa-57638	106	52	0.030000	0.030000	NUM
cjfa-57638	106	53	std	std	NOUN
cjfa-57638	106	54	.	.	PUNCT
cjfa-57638	106	55	dev	dev	PROPN
cjfa-57638	106	56	.	.	PUNCT
cjfa-57638	107	1	0.493496	0.493496	NUM
cjfa-57638	107	2	0.112889	0.112889	NUM
cjfa-57638	107	3	0.110664	0.110664	NUM
cjfa-57638	107	4	0.011160	0.011160	NUM
cjfa-57638	107	5	observations	observation	NOUN
cjfa-57638	107	6	504	504	NUM
cjfa-57638	107	7	504	504	NUM
cjfa-57638	107	8	504	504	NUM
cjfa-57638	107	9	504	504	NUM
cjfa-57638	107	10	n	n	NUM
cjfa-57638	107	11	o	o	NOUN
cjfa-57638	107	12	t	t	NOUN
cjfa-57638	107	13	e	e	NOUN
cjfa-57638	107	14	:	:	PUNCT
cjfa-57638	107	15	cfmc	cfmc	NOUN
cjfa-57638	107	16	=	=	SYM
cjfa-57638	107	17	corporate	corporate	ADJ
cjfa-57638	107	18	financial	financial	ADJ
cjfa-57638	107	19	misconduct	misconduct	NOUN
cjfa-57638	107	20	,	,	PUNCT
cjfa-57638	107	21	bexp	bexp	NOUN
cjfa-57638	107	22	=	=	SYM
cjfa-57638	107	23	board	board	NOUN
cjfa-57638	107	24	expertise	expertise	NOUN
cjfa-57638	107	25	,	,	PUNCT
cjfa-57638	107	26	frep	frep	NOUN
cjfa-57638	107	27	=	=	NOUN
cjfa-57638	107	28	female	female	ADJ
cjfa-57638	107	29	representation	representation	NOUN
cjfa-57638	107	30	on	on	ADP
cjfa-57638	107	31	board	board	NOUN
cjfa-57638	107	32	,	,	PUNCT
cjfa-57638	107	33	liqd	liqd	ADJ
cjfa-57638	107	34	=	=	SYM
cjfa-57638	107	35	firm	firm	NOUN
cjfa-57638	107	36	liquidity	liquidity	NOUN
cjfa-57638	107	37	.	.	PUNCT
cjfa-57638	108	1	s	s	PART
cjfa-57638	108	2	o	o	X
cjfa-57638	108	3	u	u	NOUN
cjfa-57638	108	4	r	r	NOUN
cjfa-57638	108	5	c	c	NOUN
cjfa-57638	108	6	e	e	NOUN
cjfa-57638	108	7	:	:	PUNCT
cjfa-57638	108	8	own	own	ADJ
cjfa-57638	108	9	elaboration	elaboration	NOUN
cjfa-57638	108	10	based	base	VERB
cjfa-57638	108	11	on	on	ADP
cjfa-57638	108	12	data	datum	NOUN
cjfa-57638	108	13	analysis	analysis	NOUN
cjfa-57638	108	14	.	.	PUNCT
cjfa-57638	109	1	sunday	sunday	PROPN
cjfa-57638	109	2	otuya7676	otuya7676	PROPN
cjfa-57638	109	3	table	table	NOUN
cjfa-57638	109	4	2	2	NUM
cjfa-57638	109	5	displays	display	VERB
cjfa-57638	109	6	the	the	DET
cjfa-57638	109	7	descriptive	descriptive	ADJ
cjfa-57638	109	8	statistics	statistic	NOUN
cjfa-57638	109	9	for	for	ADP
cjfa-57638	109	10	the	the	DET
cjfa-57638	109	11	data	datum	NOUN
cjfa-57638	109	12	.	.	PUNCT
cjfa-57638	110	1	as	as	SCONJ
cjfa-57638	110	2	observed	observe	VERB
cjfa-57638	110	3	,	,	PUNCT
cjfa-57638	110	4	dependent	dependent	ADJ
cjfa-57638	110	5	variable	variable	NOUN
cjfa-57638	110	6	of	of	ADP
cjfa-57638	110	7	corporate	corporate	ADJ
cjfa-57638	110	8	financial	financial	ADJ
cjfa-57638	110	9	misconduct	misconduct	NOUN
cjfa-57638	110	10	has	have	VERB
cjfa-57638	110	11	a	a	DET
cjfa-57638	110	12	mean	mean	ADJ
cjfa-57638	110	13	value	value	NOUN
cjfa-57638	110	14	of	of	ADP
cjfa-57638	110	15	0.416667	0.416667	NUM
cjfa-57638	110	16	,	,	PUNCT
cjfa-57638	110	17	indicating	indicate	VERB
cjfa-57638	110	18	that	that	SCONJ
cjfa-57638	110	19	about	about	ADV
cjfa-57638	110	20	42	42	NUM
cjfa-57638	110	21	%	%	NOUN
cjfa-57638	110	22	of	of	ADP
cjfa-57638	110	23	the	the	DET
cjfa-57638	110	24	sampled	sample	VERB
cjfa-57638	110	25	manufacturing	manufacturing	NOUN
cjfa-57638	110	26	firms	firm	NOUN
cjfa-57638	110	27	experienced	experience	VERB
cjfa-57638	110	28	financial	financial	ADJ
cjfa-57638	110	29	misconduct	misconduct	NOUN
cjfa-57638	110	30	during	during	ADP
cjfa-57638	110	31	the	the	DET
cjfa-57638	110	32	period	period	NOUN
cjfa-57638	110	33	under	under	ADP
cjfa-57638	110	34	consideration	consideration	NOUN
cjfa-57638	110	35	.	.	PUNCT
cjfa-57638	111	1	the	the	DET
cjfa-57638	111	2	standard	standard	ADJ
cjfa-57638	111	3	deviation	deviation	NOUN
cjfa-57638	111	4	measuring	measure	VERB
cjfa-57638	111	5	the	the	DET
cjfa-57638	111	6	spread	spread	NOUN
cjfa-57638	111	7	of	of	ADP
cjfa-57638	111	8	distribution	distribution	NOUN
cjfa-57638	111	9	stood	stand	VERB
cjfa-57638	111	10	at	at	ADP
cjfa-57638	111	11	0.4934	0.4934	NUM
cjfa-57638	111	12	,	,	PUNCT
cjfa-57638	111	13	indicating	indicate	VERB
cjfa-57638	111	14	no	no	DET
cjfa-57638	111	15	considerable	considerable	ADJ
cjfa-57638	111	16	variations	variation	NOUN
cjfa-57638	111	17	in	in	ADP
cjfa-57638	111	18	the	the	DET
cjfa-57638	111	19	data	data	NOUN
cjfa-57638	111	20	series	series	NOUN
cjfa-57638	111	21	.	.	PUNCT
cjfa-57638	112	1	similarly	similarly	ADV
cjfa-57638	112	2	,	,	PUNCT
cjfa-57638	112	3	the	the	DET
cjfa-57638	112	4	predictor	predictor	NOUN
cjfa-57638	112	5	variable	variable	NOUN
cjfa-57638	112	6	for	for	ADP
cjfa-57638	112	7	board	board	NOUN
cjfa-57638	112	8	expertise	expertise	NOUN
cjfa-57638	112	9	(	(	PUNCT
cjfa-57638	112	10	bexp	bexp	PROPN
cjfa-57638	112	11	)	)	PUNCT
cjfa-57638	112	12	has	have	VERB
cjfa-57638	112	13	a	a	DET
cjfa-57638	112	14	mean	mean	ADJ
cjfa-57638	112	15	value	value	NOUN
cjfa-57638	112	16	of	of	ADP
cjfa-57638	112	17	0.83645	0.83645	NUM
cjfa-57638	112	18	,	,	PUNCT
cjfa-57638	112	19	indicating	indicate	VERB
cjfa-57638	112	20	that	that	SCONJ
cjfa-57638	112	21	about	about	ADV
cjfa-57638	112	22	84	84	NUM
cjfa-57638	112	23	%	%	NOUN
cjfa-57638	112	24	of	of	ADP
cjfa-57638	112	25	the	the	DET
cjfa-57638	112	26	directors	director	NOUN
cjfa-57638	112	27	of	of	ADP
cjfa-57638	112	28	the	the	DET
cjfa-57638	112	29	selected	select	VERB
cjfa-57638	112	30	firms	firm	NOUN
cjfa-57638	112	31	possess	possess	VERB
cjfa-57638	112	32	the	the	DET
cjfa-57638	112	33	requisite	requisite	ADJ
cjfa-57638	112	34	academic	academic	ADJ
cjfa-57638	112	35	qualification	qualification	NOUN
cjfa-57638	112	36	and	and	CCONJ
cjfa-57638	112	37	experience	experience	NOUN
cjfa-57638	112	38	in	in	ADP
cjfa-57638	112	39	accounting	accounting	NOUN
cjfa-57638	112	40	and	and	CCONJ
cjfa-57638	112	41	financial	financial	ADJ
cjfa-57638	112	42	management	management	NOUN
cjfa-57638	112	43	.	.	PUNCT
cjfa-57638	113	1	further	far	ADV
cjfa-57638	113	2	,	,	PUNCT
cjfa-57638	113	3	the	the	DET
cjfa-57638	113	4	descriptive	descriptive	ADJ
cjfa-57638	113	5	statistics	statistic	NOUN
cjfa-57638	113	6	result	result	VERB
cjfa-57638	113	7	from	from	ADP
cjfa-57638	113	8	the	the	DET
cjfa-57638	113	9	table	table	NOUN
cjfa-57638	113	10	on	on	ADP
cjfa-57638	113	11	board	board	NOUN
cjfa-57638	113	12	female	female	ADJ
cjfa-57638	113	13	representation	representation	NOUN
cjfa-57638	113	14	(	(	PUNCT
cjfa-57638	113	15	frep	frep	NOUN
cjfa-57638	113	16	)	)	PUNCT
cjfa-57638	113	17	and	and	CCONJ
cjfa-57638	113	18	firm	firm	ADJ
cjfa-57638	113	19	liquidity	liquidity	NOUN
cjfa-57638	113	20	(	(	PUNCT
cjfa-57638	113	21	liqd	liqd	ADJ
cjfa-57638	113	22	)	)	PUNCT
cjfa-57638	113	23	point	point	NOUN
cjfa-57638	113	24	to	to	ADP
cjfa-57638	113	25	the	the	DET
cjfa-57638	113	26	fact	fact	NOUN
cjfa-57638	113	27	that	that	SCONJ
cjfa-57638	113	28	while	while	SCONJ
cjfa-57638	113	29	the	the	DET
cjfa-57638	113	30	sampled	sampled	ADJ
cjfa-57638	113	31	manufacturing	manufacturing	NOUN
cjfa-57638	113	32	firms	firm	NOUN
cjfa-57638	113	33	had	have	VERB
cjfa-57638	113	34	an	an	DET
cjfa-57638	113	35	average	average	NOUN
cjfa-57638	113	36	of	of	ADP
cjfa-57638	113	37	about	about	ADV
cjfa-57638	113	38	36	36	NUM
cjfa-57638	113	39	%	%	NOUN
cjfa-57638	113	40	for	for	ADP
cjfa-57638	113	41	female	female	ADJ
cjfa-57638	113	42	representation	representation	NOUN
cjfa-57638	113	43	on	on	ADP
cjfa-57638	113	44	board	board	NOUN
cjfa-57638	113	45	,	,	PUNCT
cjfa-57638	113	46	the	the	DET
cjfa-57638	113	47	value	value	NOUN
cjfa-57638	113	48	of	of	ADP
cjfa-57638	113	49	firm	firm	ADJ
cjfa-57638	113	50	liquidity	liquidity	NOUN
cjfa-57638	113	51	(	(	PUNCT
cjfa-57638	113	52	liqd	liqd	NOUN
cjfa-57638	113	53	)	)	PUNCT
cjfa-57638	113	54	has	have	AUX
cjfa-57638	113	55	a	a	DET
cjfa-57638	113	56	mean	mean	ADJ
cjfa-57638	113	57	value	value	NOUN
cjfa-57638	113	58	of	of	ADP
cjfa-57638	113	59	0.045833	0.045833	NUM
cjfa-57638	113	60	,	,	PUNCT
cjfa-57638	113	61	indicating	indicate	VERB
cjfa-57638	113	62	that	that	SCONJ
cjfa-57638	113	63	about	about	ADV
cjfa-57638	113	64	5	5	NUM
cjfa-57638	113	65	%	%	NOUN
cjfa-57638	113	66	of	of	ADP
cjfa-57638	113	67	the	the	DET
cjfa-57638	113	68	sampled	sample	VERB
cjfa-57638	113	69	firms	firm	NOUN
cjfa-57638	113	70	’	'	PUNCT
cjfa-57638	113	71	total	total	ADJ
cjfa-57638	113	72	assets	asset	NOUN
cjfa-57638	113	73	is	be	AUX
cjfa-57638	113	74	in	in	ADP
cjfa-57638	113	75	cash	cash	NOUN
cjfa-57638	113	76	and	and	CCONJ
cjfa-57638	113	77	bank	bank	NOUN
cjfa-57638	113	78	balances	balance	NOUN
cjfa-57638	113	79	.	.	PUNCT
cjfa-57638	114	1	diagnostics	diagnostic	NOUN
cjfa-57638	114	2	checksdiagnostics	checksdiagnostic	NOUN
cjfa-57638	114	3	checks	check	VERB
cjfa-57638	114	4	some	some	DET
cjfa-57638	114	5	diagnostic	diagnostic	ADJ
cjfa-57638	114	6	tests	test	NOUN
cjfa-57638	114	7	were	be	AUX
cjfa-57638	114	8	conducted	conduct	VERB
cjfa-57638	114	9	before	before	ADP
cjfa-57638	114	10	carrying	carry	VERB
cjfa-57638	114	11	out	out	ADP
cjfa-57638	114	12	the	the	DET
cjfa-57638	114	13	regression	regression	NOUN
cjfa-57638	114	14	analysis	analysis	NOUN
cjfa-57638	114	15	.	.	PUNCT
cjfa-57638	115	1	the	the	DET
cjfa-57638	115	2	results	result	NOUN
cjfa-57638	115	3	of	of	ADP
cjfa-57638	115	4	the	the	DET
cjfa-57638	115	5	tests	test	NOUN
cjfa-57638	115	6	are	be	AUX
cjfa-57638	115	7	described	describe	VERB
cjfa-57638	115	8	below	below	ADP
cjfa-57638	115	9	:	:	PUNCT
cjfa-57638	115	10	table	table	NOUN
cjfa-57638	115	11	3	3	PROPN
cjfa-57638	115	12	.	.	PUNCT
cjfa-57638	115	13	model	model	NOUN
cjfa-57638	115	14	diagnostics	diagnostic	NOUN
cjfa-57638	115	15	tests	test	NOUN
cjfa-57638	115	16	figure	figure	VERB
cjfa-57638	115	17	1	1	NUM
cjfa-57638	115	18	.	.	PUNCT
cjfa-57638	115	19	conceptual	conceptual	ADJ
cjfa-57638	115	20	model	model	NOUN
cjfa-57638	115	21	for	for	ADP
cjfa-57638	115	22	the	the	DET
cjfa-57638	115	23	study	study	NOUN
cjfa-57638	115	24	source	source	NOUN
cjfa-57638	115	25	:	:	PUNCT
cjfa-57638	115	26	own	own	ADJ
cjfa-57638	115	27	elaboration	elaboration	NOUN
cjfa-57638	115	28	from	from	ADP
cjfa-57638	115	29	literature	literature	PROPN
cjfa-57638	115	30	review	review	PROPN
cjfa-57638	115	31	.	.	PUNCT
cjfa-57638	116	1	table	table	NOUN
cjfa-57638	116	2	3	3	NUM
cjfa-57638	116	3	.	.	PUNCT
cjfa-57638	116	4	model	model	NOUN
cjfa-57638	116	5	diagnostics	diagnostic	NOUN
cjfa-57638	116	6	tests	test	VERB
cjfa-57638	116	7	model	model	NOUN
cjfa-57638	116	8	diagnostics	diagnostic	NOUN
cjfa-57638	116	9	breusch	breusch	ADJ
cjfa-57638	116	10	-	-	PUNCT
cjfa-57638	116	11	pagan	pagan	ADJ
cjfa-57638	116	12	godfrey	godfrey	PROPN
cjfa-57638	116	13	test	test	NOUN
cjfa-57638	116	14	(	(	PUNCT
cjfa-57638	116	15	t.statistics	t.statistic	NOUN
cjfa-57638	116	16	)	)	PUNCT
cjfa-57638	116	17	332.00	332.00	NUM
cjfa-57638	116	18	(	(	PUNCT
cjfa-57638	116	19	df	df	PROPN
cjfa-57638	116	20	)	)	PUNCT
cjfa-57638	116	21	8	8	NUM
cjfa-57638	116	22	;	;	PUNCT
cjfa-57638	116	23	(	(	PUNCT
cjfa-57638	116	24	sig	sig	NOUN
cjfa-57638	116	25	)	)	PUNCT
cjfa-57638	116	26	0.431	0.431	NUM
cjfa-57638	116	27	first	first	ADJ
cjfa-57638	116	28	order	order	NOUN
cjfa-57638	116	29	serial	serial	ADJ
cjfa-57638	116	30	autocorrelation	autocorrelation	NOUN
cjfa-57638	116	31	(	(	PUNCT
cjfa-57638	116	32	dw	dw	NOUN
cjfa-57638	116	33	)	)	PUNCT
cjfa-57638	116	34	2.7699	2.7699	NUM
cjfa-57638	116	35	hosmer	hosmer	NOUN
cjfa-57638	116	36	and	and	CCONJ
cjfa-57638	116	37	lemeshow	lemeshow	NOUN
cjfa-57638	116	38	’s	’s	ADJ
cjfa-57638	116	39	goodness	goodness	NOUN
cjfa-57638	116	40	of	of	ADP
cjfa-57638	116	41	fit	fit	ADJ
cjfa-57638	116	42	test	test	NOUN
cjfa-57638	116	43	(	(	PUNCT
cjfa-57638	116	44	chi	chi	NOUN
cjfa-57638	116	45	-	-	PUNCT
cjfa-57638	116	46	sqaure	sqaure	ADJ
cjfa-57638	116	47	)	)	PUNCT
cjfa-57638	116	48	7.622	7.622	NUM
cjfa-57638	116	49	(	(	PUNCT
cjfa-57638	116	50	df	df	PROPN
cjfa-57638	116	51	)	)	PUNCT
cjfa-57638	116	52	8	8	NUM
cjfa-57638	116	53	;	;	PUNCT
cjfa-57638	116	54	(	(	PUNCT
cjfa-57638	116	55	sig	sig	NOUN
cjfa-57638	116	56	)	)	PUNCT
cjfa-57638	116	57	0.471	0.471	NUM
cjfa-57638	116	58	nagelkerke	nagelkerke	PROPN
cjfa-57638	116	59	r	r	PROPN
cjfa-57638	116	60	square	square	ADJ
cjfa-57638	116	61	test	test	NOUN
cjfa-57638	116	62	(	(	PUNCT
cjfa-57638	116	63	pseudo	pseudo	NOUN
cjfa-57638	116	64	r	r	NOUN
cjfa-57638	116	65	-	-	ADJ
cjfa-57638	116	66	square	square	NOUN
cjfa-57638	116	67	)	)	PUNCT
cjfa-57638	117	1	(	(	PUNCT
cjfa-57638	117	2	-2	-2	INTJ
cjfa-57638	117	3	log	log	PROPN
cjfa-57638	117	4	likelihood	likelihood	NOUN
cjfa-57638	117	5	)	)	PUNCT
cjfa-57638	117	6	622.855	622.855	NUM
cjfa-57638	117	7	;	;	PUNCT
cjfa-57638	117	8	(	(	PUNCT
cjfa-57638	117	9	cox	cox	PROPN
cjfa-57638	117	10	&	&	CCONJ
cjfa-57638	117	11	snell	snell	PROPN
cjfa-57638	117	12	r	r	PROPN
cjfa-57638	117	13	square	square	PROPN
cjfa-57638	117	14	)	)	PUNCT
cjfa-57638	117	15	0.10	0.10	NUM
cjfa-57638	117	16	;	;	PUNCT
cjfa-57638	117	17	(	(	PUNCT
cjfa-57638	117	18	nagelkerke	nagelkerke	NOUN
cjfa-57638	117	19	r	r	NOUN
cjfa-57638	117	20	square	square	NOUN
cjfa-57638	117	21	)	)	PUNCT
cjfa-57638	117	22	0.54	0.54	NUM
cjfa-57638	117	23	source	source	NOUN
cjfa-57638	117	24	:	:	PUNCT
cjfa-57638	117	25	own	own	ADJ
cjfa-57638	117	26	elaboration	elaboration	NOUN
cjfa-57638	117	27	based	base	VERB
cjfa-57638	117	28	on	on	ADP
cjfa-57638	117	29	data	datum	NOUN
cjfa-57638	117	30	analysis	analysis	NOUN
cjfa-57638	117	31	.	.	PUNCT
cjfa-57638	118	1	independent	independent	ADJ
cjfa-57638	118	2	variable	variable	PROPN
cjfa-57638	118	3	board	board	NOUN
cjfa-57638	118	4	expertise	expertise	NOUN
cjfa-57638	118	5	moderating	moderate	VERB
cjfa-57638	118	6	variable	variable	ADJ
cjfa-57638	118	7	board	board	PROPN
cjfa-57638	118	8	female	female	ADJ
cjfa-57638	118	9	dependent	dependent	ADJ
cjfa-57638	118	10	variable	variable	ADJ
cjfa-57638	118	11	financial	financial	ADJ
cjfa-57638	118	12	misconduct	misconduct	NOUN
cjfa-57638	118	13	control	control	PROPN
cjfa-57638	118	14	variable	variable	PROPN
cjfa-57638	118	15	firm	firm	PROPN
cjfa-57638	118	16	liquidity	liquidity	NOUN
cjfa-57638	118	17	source	source	NOUN
cjfa-57638	118	18	:	:	PUNCT
cjfa-57638	118	19	own	own	ADJ
cjfa-57638	118	20	elaboration	elaboration	NOUN
cjfa-57638	118	21	based	base	VERB
cjfa-57638	118	22	on	on	ADP
cjfa-57638	118	23	data	datum	NOUN
cjfa-57638	118	24	analysis	analysis	NOUN
cjfa-57638	118	25	.	.	PUNCT
cjfa-57638	119	1	the	the	DET
cjfa-57638	119	2	study	study	NOUN
cjfa-57638	119	3	employed	employ	VERB
cjfa-57638	119	4	the	the	DET
cjfa-57638	119	5	breusch	breusch	ADV
cjfa-57638	119	6	-	-	PUNCT
cjfa-57638	119	7	pagan	pagan	ADJ
cjfa-57638	119	8	godfrey	godfrey	PROPN
cjfa-57638	119	9	test	test	NOUN
cjfa-57638	119	10	to	to	PART
cjfa-57638	119	11	ascertain	ascertain	VERB
cjfa-57638	119	12	the	the	DET
cjfa-57638	119	13	presence	presence	NOUN
cjfa-57638	119	14	or	or	CCONJ
cjfa-57638	119	15	absence	absence	NOUN
cjfa-57638	119	16	of	of	ADP
cjfa-57638	119	17	heteroscedasticity	heteroscedasticity	NOUN
cjfa-57638	119	18	in	in	ADP
cjfa-57638	119	19	the	the	DET
cjfa-57638	119	20	regression	regression	NOUN
cjfa-57638	119	21	result	result	NOUN
cjfa-57638	119	22	.	.	PUNCT
cjfa-57638	120	1	breusch	breusch	ADJ
cjfa-57638	120	2	-	-	PUNCT
cjfa-57638	120	3	pagan	pagan	ADJ
cjfa-57638	120	4	godfrey	godfrey	PROPN
cjfa-57638	120	5	test	test	NOUN
cjfa-57638	120	6	showed	show	VERB
cjfa-57638	120	7	x2	x2	PROPN
cjfa-57638	120	8	=	=	NOUN
cjfa-57638	120	9	332	332	NUM
cjfa-57638	120	10	,	,	PUNCT
cjfa-57638	120	11	p	p	NOUN
cjfa-57638	120	12	-	-	PUNCT
cjfa-57638	120	13	value	value	NOUN
cjfa-57638	120	14	(	(	PUNCT
cjfa-57638	120	15	0.431	0.431	NUM
cjfa-57638	120	16	)	)	PUNCT
cjfa-57638	120	17	,	,	PUNCT
cjfa-57638	120	18	which	which	PRON
cjfa-57638	120	19	implies	imply	VERB
cjfa-57638	120	20	the	the	DET
cjfa-57638	120	21	absence	absence	NOUN
cjfa-57638	120	22	of	of	ADP
cjfa-57638	120	23	heteroscedasticity	heteroscedasticity	NOUN
cjfa-57638	120	24	.	.	PUNCT
cjfa-57638	121	1	the	the	DET
cjfa-57638	121	2	durbin	durbin	PROPN
cjfa-57638	121	3	-	-	PUNCT
cjfa-57638	121	4	watson	watson	NOUN
cjfa-57638	121	5	test	test	NOUN
cjfa-57638	121	6	,	,	PUNCT
cjfa-57638	121	7	which	which	PRON
cjfa-57638	121	8	measures	measure	VERB
cjfa-57638	121	9	the	the	DET
cjfa-57638	121	10	linear	linear	PROPN
cjfa-57638	121	11	association	association	NOUN
cjfa-57638	121	12	between	between	ADP
cjfa-57638	121	13	adjacent	adjacent	ADJ
cjfa-57638	121	14	residuals	residual	NOUN
cjfa-57638	121	15	from	from	ADP
cjfa-57638	121	16	a	a	DET
cjfa-57638	121	17	regression	regression	NOUN
cjfa-57638	121	18	model	model	NOUN
cjfa-57638	121	19	,	,	PUNCT
cjfa-57638	121	20	was	be	AUX
cjfa-57638	121	21	used	use	VERB
cjfa-57638	121	22	to	to	PART
cjfa-57638	121	23	check	check	VERB
cjfa-57638	121	24	for	for	ADP
cjfa-57638	121	25	first	first	ADJ
cjfa-57638	121	26	-	-	PUNCT
cjfa-57638	121	27	order	order	NOUN
cjfa-57638	121	28	serial	serial	ADJ
cjfa-57638	121	29	correlation	correlation	NOUN
cjfa-57638	121	30	.	.	PUNCT
cjfa-57638	122	1	the	the	DET
cjfa-57638	122	2	results	result	NOUN
cjfa-57638	122	3	from	from	ADP
cjfa-57638	122	4	table	table	NOUN
cjfa-57638	122	5	3	3	NUM
cjfa-57638	122	6	show	show	NOUN
cjfa-57638	122	7	dw	dw	NOUN
cjfa-57638	122	8	of	of	ADP
cjfa-57638	122	9	2.769	2.769	NUM
cjfa-57638	122	10	for	for	ADP
cjfa-57638	122	11	the	the	DET
cjfa-57638	122	12	regression	regression	NOUN
cjfa-57638	122	13	model	model	NOUN
cjfa-57638	122	14	,	,	PUNCT
cjfa-57638	122	15	which	which	PRON
cjfa-57638	122	16	indicates	indicate	VERB
cjfa-57638	122	17	absence	absence	NOUN
cjfa-57638	122	18	of	of	ADP
cjfa-57638	122	19	serial	serial	ADJ
cjfa-57638	122	20	autocorrelation	autocorrelation	NOUN
cjfa-57638	122	21	.	.	PUNCT
cjfa-57638	123	1	the	the	DET
cjfa-57638	123	2	hosmer	hosmer	NOUN
cjfa-57638	123	3	and	and	CCONJ
cjfa-57638	123	4	lemeshow	lemeshow	PROPN
cjfa-57638	123	5	’s	’s	ADJ
cjfa-57638	123	6	goodness	goodness	NOUN
cjfa-57638	123	7	of	of	ADP
cjfa-57638	123	8	fit	fit	ADJ
cjfa-57638	123	9	test	test	NOUN
cjfa-57638	123	10	revealed	reveal	VERB
cjfa-57638	123	11	a	a	DET
cjfa-57638	123	12	chi	chi	PROPN
cjfa-57638	123	13	square	square	ADJ
cjfa-57638	123	14	statistics	statistic	NOUN
cjfa-57638	123	15	of	of	ADP
cjfa-57638	123	16	7.622	7.622	NUM
cjfa-57638	123	17	,	,	PUNCT
cjfa-57638	123	18	df	df	NOUN
cjfa-57638	123	19	(	(	PUNCT
cjfa-57638	123	20	8)	8)	NUM
cjfa-57638	123	21	and	and	CCONJ
cjfa-57638	123	22	board	board	NOUN
cjfa-57638	123	23	expertise	expertise	NOUN
cjfa-57638	123	24	,	,	PUNCT
cjfa-57638	123	25	female	female	ADJ
cjfa-57638	123	26	gender	gender	NOUN
cjfa-57638	123	27	representation	representation	NOUN
cjfa-57638	123	28	…	…	PUNCT
cjfa-57638	123	29	7777	7777	NUM
cjfa-57638	123	30	a	a	DET
cjfa-57638	123	31	significance	significance	NOUN
cjfa-57638	123	32	value	value	NOUN
cjfa-57638	123	33	of	of	ADP
cjfa-57638	123	34	0.471	0.471	NUM
cjfa-57638	123	35	>	>	SYM
cjfa-57638	123	36	0.05	0.05	NUM
cjfa-57638	123	37	,	,	PUNCT
cjfa-57638	123	38	demonstrating	demonstrate	VERB
cjfa-57638	123	39	that	that	SCONJ
cjfa-57638	123	40	there	there	PRON
cjfa-57638	123	41	is	be	VERB
cjfa-57638	123	42	no	no	DET
cjfa-57638	123	43	indication	indication	NOUN
cjfa-57638	123	44	of	of	ADP
cjfa-57638	123	45	a	a	DET
cjfa-57638	123	46	poor	poor	ADJ
cjfa-57638	123	47	fit	fit	NOUN
cjfa-57638	123	48	and	and	CCONJ
cjfa-57638	123	49	showing	show	VERB
cjfa-57638	123	50	that	that	SCONJ
cjfa-57638	123	51	the	the	DET
cjfa-57638	123	52	regression	regression	NOUN
cjfa-57638	123	53	model	model	NOUN
cjfa-57638	123	54	is	be	AUX
cjfa-57638	123	55	appropriately	appropriately	ADV
cjfa-57638	123	56	described	describe	VERB
cjfa-57638	123	57	.	.	PUNCT
cjfa-57638	124	1	the	the	DET
cjfa-57638	124	2	nagelkerke	nagelkerke	PROPN
cjfa-57638	124	3	r	r	NOUN
cjfa-57638	124	4	square	square	ADJ
cjfa-57638	124	5	value	value	NOUN
cjfa-57638	124	6	of	of	ADP
cjfa-57638	124	7	0.540	0.540	NUM
cjfa-57638	124	8	indicates	indicate	VERB
cjfa-57638	124	9	that	that	SCONJ
cjfa-57638	124	10	54	54	NUM
cjfa-57638	124	11	%	%	NOUN
cjfa-57638	124	12	of	of	ADP
cjfa-57638	124	13	the	the	DET
cjfa-57638	124	14	variation	variation	NOUN
cjfa-57638	124	15	in	in	ADP
cjfa-57638	124	16	financial	financial	ADJ
cjfa-57638	124	17	misconduct	misconduct	NOUN
cjfa-57638	124	18	can	can	AUX
cjfa-57638	124	19	be	be	AUX
cjfa-57638	124	20	explained	explain	VERB
cjfa-57638	124	21	by	by	ADP
cjfa-57638	124	22	variations	variation	NOUN
cjfa-57638	124	23	in	in	ADP
cjfa-57638	124	24	independent	independent	ADJ
cjfa-57638	124	25	and	and	CCONJ
cjfa-57638	124	26	control	control	NOUN
cjfa-57638	124	27	variables	variable	NOUN
cjfa-57638	124	28	,	,	PUNCT
cjfa-57638	124	29	namely	namely	ADV
cjfa-57638	124	30	board	board	NOUN
cjfa-57638	124	31	expertise	expertise	NOUN
cjfa-57638	124	32	,	,	PUNCT
cjfa-57638	124	33	board	board	NOUN
cjfa-57638	124	34	female	female	ADJ
cjfa-57638	124	35	representation	representation	NOUN
cjfa-57638	124	36	,	,	PUNCT
cjfa-57638	124	37	and	and	CCONJ
cjfa-57638	124	38	firm	firm	ADJ
cjfa-57638	124	39	liquidity	liquidity	NOUN
cjfa-57638	124	40	.	.	PUNCT
cjfa-57638	125	1	other	other	ADJ
cjfa-57638	125	2	factors	factor	NOUN
cjfa-57638	125	3	outside	outside	ADP
cjfa-57638	125	4	the	the	DET
cjfa-57638	125	5	research	research	NOUN
cjfa-57638	125	6	model	model	NOUN
cjfa-57638	125	7	explain	explain	VERB
cjfa-57638	125	8	the	the	DET
cjfa-57638	125	9	remaining	remain	VERB
cjfa-57638	125	10	46	46	NUM
cjfa-57638	125	11	%	%	NOUN
cjfa-57638	125	12	.	.	PUNCT
cjfa-57638	126	1	regression	regression	NOUN
cjfa-57638	126	2	analysisregression	analysisregression	NOUN
cjfa-57638	126	3	analysis	analysis	NOUN
cjfa-57638	126	4	table	table	NOUN
cjfa-57638	126	5	4	4	NUM
cjfa-57638	126	6	.	.	PUNCT
cjfa-57638	126	7	logistic	logistic	ADJ
cjfa-57638	126	8	regression	regression	NOUN
cjfa-57638	126	9	results	result	VERB
cjfa-57638	126	10	dependent	dependent	ADJ
cjfa-57638	126	11	variable	variable	NOUN
cjfa-57638	126	12	:	:	PUNCT
cjfa-57638	126	13	cfmc	cfmc	NOUN
cjfa-57638	126	14	method	method	NOUN
cjfa-57638	126	15	:	:	PUNCT
cjfa-57638	126	16	ml	ml	PROPN
cjfa-57638	126	17	binary	binary	ADJ
cjfa-57638	126	18	probit	probit	PROPN
cjfa-57638	126	19	(	(	PUNCT
cjfa-57638	126	20	newton	newton	PROPN
cjfa-57638	126	21	-	-	PUNCT
cjfa-57638	126	22	raphson	raphson	PROPN
cjfa-57638	126	23	/	/	SYM
cjfa-57638	126	24	marquardt	marquardt	PROPN
cjfa-57638	126	25	steps	step	NOUN
cjfa-57638	126	26	)	)	PUNCT
cjfa-57638	126	27	date	date	NOUN
cjfa-57638	126	28	:	:	PUNCT
cjfa-57638	126	29	04/19/24	04/19/24	NUM
cjfa-57638	126	30	time	time	NOUN
cjfa-57638	126	31	:	:	PUNCT
cjfa-57638	126	32	12:36	12:36	NUM
cjfa-57638	126	33	sample	sample	NOUN
cjfa-57638	126	34	:	:	PUNCT
cjfa-57638	126	35	2012	2012	NUM
cjfa-57638	126	36	2023	2023	NUM
cjfa-57638	126	37	included	include	VERB
cjfa-57638	126	38	observations	observation	NOUN
cjfa-57638	126	39	:	:	PUNCT
cjfa-57638	126	40	504	504	NUM
cjfa-57638	126	41	convergence	convergence	NOUN
cjfa-57638	126	42	achieved	achieve	VERB
cjfa-57638	126	43	after	after	ADP
cjfa-57638	126	44	39	39	NUM
cjfa-57638	126	45	iterations	iteration	NOUN
cjfa-57638	126	46	coefficient	coefficient	NOUN
cjfa-57638	126	47	covariance	covariance	NOUN
cjfa-57638	126	48	computed	compute	VERB
cjfa-57638	126	49	using	use	VERB
cjfa-57638	126	50	observed	observed	ADJ
cjfa-57638	126	51	hessian	hessian	ADJ
cjfa-57638	126	52	variable	variable	ADJ
cjfa-57638	126	53	coefficient	coefficient	NOUN
cjfa-57638	126	54	std	std	PROPN
cjfa-57638	126	55	.	.	PUNCT
cjfa-57638	126	56	error	error	NOUN
cjfa-57638	126	57	z	z	NOUN
cjfa-57638	126	58	-	-	PUNCT
cjfa-57638	126	59	statistic	statistic	ADJ
cjfa-57638	126	60	prob	prob	NOUN
cjfa-57638	126	61	.	.	PUNCT
cjfa-57638	127	1	c	c	PROPN
cjfa-57638	127	2	1.029	1.029	NUM
cjfa-57638	127	3	0.680	0.680	NUM
cjfa-57638	127	4	2.293	2.293	NUM
cjfa-57638	127	5	0.130	0.130	NUM
cjfa-57638	127	6	bexp	bexp	NOUN
cjfa-57638	127	7	-0.841	-0.841	NUM
cjfa-57638	127	8	0.630	0.630	NUM
cjfa-57638	127	9	-1.783	-1.783	NOUN
cjfa-57638	127	10	0.007	0.007	NUM
cjfa-57638	127	11	frep	frep	NOUN
cjfa-57638	127	12	0.539	0.539	NUM
cjfa-57638	127	13	0.616	0.616	NUM
cjfa-57638	127	14	0.768	0.768	NUM
cjfa-57638	127	15	0.294	0.294	NUM
cjfa-57638	127	16	bexp*frep	bexp*frep	NOUN
cjfa-57638	127	17	0.565	0.565	NUM
cjfa-57638	127	18	2.745	2.745	NUM
cjfa-57638	127	19	0.042	0.042	NUM
cjfa-57638	127	20	0.418	0.418	NUM
cjfa-57638	127	21	liq	liq	NOUN
cjfa-57638	127	22	1.426	1.426	NUM
cjfa-57638	127	23	1.217	1.217	NUM
cjfa-57638	127	24	1.372	1.372	NUM
cjfa-57638	127	25	0.0000	0.0000	NUM
cjfa-57638	127	26	mcfadden	mcfadden	NOUN
cjfa-57638	127	27	r	r	NOUN
cjfa-57638	127	28	-	-	PUNCT
cjfa-57638	127	29	squared	square	VERB
cjfa-57638	127	30	0.536020	0.536020	NUM
cjfa-57638	127	31	mean	mean	NOUN
cjfa-57638	127	32	dependent	dependent	ADJ
cjfa-57638	127	33	var	var	NOUN
cjfa-57638	127	34	0.416667	0.416667	NUM
cjfa-57638	127	35	s.d	s.d	PROPN
cjfa-57638	127	36	.	.	PROPN
cjfa-57638	127	37	dependent	dependent	ADJ
cjfa-57638	127	38	var	var	NOUN
cjfa-57638	127	39	0.493496	0.493496	NUM
cjfa-57638	127	40	s.e	s.e	PROPN
cjfa-57638	127	41	.	.	PROPN
cjfa-57638	127	42	of	of	ADP
cjfa-57638	127	43	regression	regression	NOUN
cjfa-57638	127	44	2.07e-17	2.07e-17	NUM
cjfa-57638	127	45	akaike	akaike	ADJ
cjfa-57638	127	46	info	info	NOUN
cjfa-57638	127	47	criterion	criterion	NOUN
cjfa-57638	127	48	0.207778	0.207778	NUM
cjfa-57638	127	49	sum	sum	NOUN
cjfa-57638	127	50	squared	square	VERB
cjfa-57638	128	1	resid	resid	NOUN
cjfa-57638	128	2	2.12e-31	2.12e-31	NUM
cjfa-57638	128	3	schwarz	schwarz	NOUN
cjfa-57638	128	4	criterion	criterion	NOUN
cjfa-57638	128	5	0.086425	0.086425	NUM
cjfa-57638	128	6	log	log	NOUN
cjfa-57638	128	7	likelihood	likelihood	NOUN
cjfa-57638	128	8	0.000000	0.000000	NUM
cjfa-57638	128	9	hannan	hannan	PROPN
cjfa-57638	128	10	-	-	PUNCT
cjfa-57638	128	11	quinn	quinn	PROPN
cjfa-57638	128	12	criter	criter	NOUN
cjfa-57638	128	13	.	.	PUNCT
cjfa-57638	129	1	0.050783	0.050783	NUM
cjfa-57638	129	2	deviance	deviance	NOUN
cjfa-57638	129	3	0.000000	0.000000	NUM
cjfa-57638	129	4	restr	restr	NOUN
cjfa-57638	129	5	.	.	PUNCT
cjfa-57638	130	1	deviance	deviance	NOUN
cjfa-57638	130	2	684.6268	684.6268	NUM
cjfa-57638	130	3	restr	restr	NOUN
cjfa-57638	130	4	.	.	PUNCT
cjfa-57638	131	1	log	log	NOUN
cjfa-57638	131	2	likelihood	likelihood	NOUN
cjfa-57638	131	3	-342.3134	-342.3134	PROPN
cjfa-57638	131	4	lr	lr	PROPN
cjfa-57638	131	5	statistic	statistic	PROPN
cjfa-57638	131	6	684.6268	684.6268	NUM
cjfa-57638	131	7	avg	avg	NOUN
cjfa-57638	131	8	.	.	PUNCT
cjfa-57638	132	1	log	log	PROPN
cjfa-57638	132	2	likelihood	likelihood	NOUN
cjfa-57638	132	3	0.000000	0.000000	NUM
cjfa-57638	132	4	prob(lr	prob(lr	PROPN
cjfa-57638	132	5	statistic	statistic	NOUN
cjfa-57638	132	6	)	)	PUNCT
cjfa-57638	132	7	0.000000	0.000000	NUM
cjfa-57638	132	8	obs	ob	NOUN
cjfa-57638	132	9	with	with	ADP
cjfa-57638	132	10	dep=0	dep=0	NOUN
cjfa-57638	132	11	294	294	NUM
cjfa-57638	132	12	total	total	ADJ
cjfa-57638	132	13	obs	obs	PROPN
cjfa-57638	132	14	504	504	NUM
cjfa-57638	132	15	obs	ob	NOUN
cjfa-57638	132	16	with	with	ADP
cjfa-57638	132	17	dep=1	dep=1	PROPN
cjfa-57638	132	18	210	210	NUM
cjfa-57638	132	19	s	s	NOUN
cjfa-57638	132	20	o	o	NOUN
cjfa-57638	132	21	u	u	NOUN
cjfa-57638	132	22	r	r	NOUN
cjfa-57638	132	23	c	c	NOUN
cjfa-57638	132	24	e	e	NOUN
cjfa-57638	132	25	:	:	PUNCT
cjfa-57638	132	26	own	own	ADJ
cjfa-57638	132	27	elaboration	elaboration	NOUN
cjfa-57638	132	28	based	base	VERB
cjfa-57638	132	29	on	on	ADP
cjfa-57638	132	30	data	datum	NOUN
cjfa-57638	132	31	analysis	analysis	NOUN
cjfa-57638	132	32	.	.	PUNCT
cjfa-57638	133	1	sunday	sunday	PROPN
cjfa-57638	133	2	otuya7878	otuya7878	PROPN
cjfa-57638	133	3	the	the	DET
cjfa-57638	133	4	results	result	NOUN
cjfa-57638	133	5	of	of	ADP
cjfa-57638	133	6	the	the	DET
cjfa-57638	133	7	logistic	logistic	ADJ
cjfa-57638	133	8	regression	regression	NOUN
cjfa-57638	133	9	analysis	analysis	NOUN
cjfa-57638	133	10	concerning	concern	VERB
cjfa-57638	133	11	the	the	DET
cjfa-57638	133	12	impact	impact	NOUN
cjfa-57638	133	13	of	of	ADP
cjfa-57638	133	14	board	board	NOUN
cjfa-57638	133	15	expertise	expertise	NOUN
cjfa-57638	133	16	on	on	ADP
cjfa-57638	133	17	the	the	DET
cjfa-57638	133	18	incidence	incidence	NOUN
cjfa-57638	133	19	of	of	ADP
cjfa-57638	133	20	financial	financial	ADJ
cjfa-57638	133	21	misconduct	misconduct	NOUN
cjfa-57638	133	22	are	be	AUX
cjfa-57638	133	23	shown	show	VERB
cjfa-57638	133	24	in	in	ADP
cjfa-57638	133	25	table	table	NOUN
cjfa-57638	133	26	4	4	NUM
cjfa-57638	133	27	.	.	PUNCT
cjfa-57638	134	1	as	as	SCONJ
cjfa-57638	134	2	observed	observe	VERB
cjfa-57638	134	3	,	,	PUNCT
cjfa-57638	134	4	the	the	DET
cjfa-57638	134	5	regression	regression	NOUN
cjfa-57638	134	6	estimation	estimation	NOUN
cjfa-57638	134	7	shows	show	VERB
cjfa-57638	134	8	a	a	DET
cjfa-57638	134	9	mcfadden	mcfadden	PROPN
cjfa-57638	134	10	r	r	NOUN
cjfa-57638	134	11	-	-	PUNCT
cjfa-57638	134	12	squared	square	VERB
cjfa-57638	134	13	value	value	NOUN
cjfa-57638	134	14	of	of	ADP
cjfa-57638	134	15	0.5360	0.5360	NUM
cjfa-57638	134	16	,	,	PUNCT
cjfa-57638	134	17	which	which	PRON
cjfa-57638	134	18	suggests	suggest	VERB
cjfa-57638	134	19	about	about	ADP
cjfa-57638	134	20	54	54	NUM
cjfa-57638	134	21	%	%	NOUN
cjfa-57638	134	22	explanatory	explanatory	ADJ
cjfa-57638	134	23	ability	ability	NOUN
cjfa-57638	134	24	of	of	ADP
cjfa-57638	134	25	the	the	DET
cjfa-57638	134	26	model	model	NOUN
cjfa-57638	134	27	for	for	ADP
cjfa-57638	134	28	the	the	DET
cjfa-57638	134	29	systematic	systematic	ADJ
cjfa-57638	134	30	variations	variation	NOUN
cjfa-57638	134	31	in	in	ADP
cjfa-57638	134	32	the	the	DET
cjfa-57638	134	33	dependent	dependent	ADJ
cjfa-57638	134	34	variable	variable	NOUN
cjfa-57638	134	35	.	.	PUNCT
cjfa-57638	135	1	the	the	DET
cjfa-57638	135	2	f	f	NOUN
cjfa-57638	135	3	-	-	PUNCT
cjfa-57638	135	4	stat	stat	NOUN
cjfa-57638	135	5	(	(	PUNCT
cjfa-57638	135	6	684.6	684.6	NUM
cjfa-57638	135	7	)	)	PUNCT
cjfa-57638	135	8	and	and	CCONJ
cjfa-57638	135	9	p	p	NOUN
cjfa-57638	135	10	-	-	PUNCT
cjfa-57638	135	11	value	value	NOUN
cjfa-57638	135	12	(	(	PUNCT
cjfa-57638	135	13	0.0000	0.0000	NUM
cjfa-57638	135	14	)	)	PUNCT
cjfa-57638	135	15	indicate	indicate	VERB
cjfa-57638	135	16	that	that	SCONJ
cjfa-57638	135	17	the	the	DET
cjfa-57638	135	18	hypothesis	hypothesis	NOUN
cjfa-57638	135	19	of	of	ADP
cjfa-57638	135	20	a	a	DET
cjfa-57638	135	21	significant	significant	ADJ
cjfa-57638	135	22	linear	linear	NOUN
cjfa-57638	135	23	relationship	relationship	NOUN
cjfa-57638	135	24	between	between	ADP
cjfa-57638	135	25	the	the	DET
cjfa-57638	135	26	dependent	dependent	ADJ
cjfa-57638	135	27	and	and	CCONJ
cjfa-57638	135	28	independent	independent	ADJ
cjfa-57638	135	29	variables	variable	NOUN
cjfa-57638	135	30	can	can	AUX
cjfa-57638	135	31	not	not	PART
cjfa-57638	135	32	be	be	AUX
cjfa-57638	135	33	rejected	reject	VERB
cjfa-57638	135	34	at	at	ADP
cjfa-57638	135	35	5	5	NUM
cjfa-57638	135	36	%	%	NOUN
cjfa-57638	135	37	level	level	NOUN
cjfa-57638	135	38	.	.	PUNCT
cjfa-57638	136	1	for	for	ADP
cjfa-57638	136	2	an	an	DET
cjfa-57638	136	3	evaluation	evaluation	NOUN
cjfa-57638	136	4	of	of	ADP
cjfa-57638	136	5	the	the	DET
cjfa-57638	136	6	effects	effect	NOUN
cjfa-57638	136	7	of	of	ADP
cjfa-57638	136	8	the	the	DET
cjfa-57638	136	9	explanatory	explanatory	ADJ
cjfa-57638	136	10	variables	variable	NOUN
cjfa-57638	136	11	on	on	ADP
cjfa-57638	136	12	corporate	corporate	ADJ
cjfa-57638	136	13	financial	financial	ADJ
cjfa-57638	136	14	misconduct	misconduct	NOUN
cjfa-57638	136	15	,	,	PUNCT
cjfa-57638	136	16	we	we	PRON
cjfa-57638	136	17	examine	examine	VERB
cjfa-57638	136	18	their	their	PRON
cjfa-57638	136	19	slope	slope	NOUN
cjfa-57638	136	20	coefficients	coefficient	NOUN
cjfa-57638	136	21	as	as	SCONJ
cjfa-57638	136	22	discussed	discuss	VERB
cjfa-57638	136	23	below	below	ADV
cjfa-57638	136	24	.	.	PUNCT
cjfa-57638	137	1	first	first	ADV
cjfa-57638	137	2	,	,	PUNCT
cjfa-57638	137	3	the	the	DET
cjfa-57638	137	4	regression	regression	NOUN
cjfa-57638	137	5	estimate	estimate	NOUN
cjfa-57638	137	6	on	on	ADP
cjfa-57638	137	7	the	the	DET
cjfa-57638	137	8	relationship	relationship	NOUN
cjfa-57638	137	9	between	between	ADP
cjfa-57638	137	10	board	board	NOUN
cjfa-57638	137	11	expertise	expertise	NOUN
cjfa-57638	137	12	and	and	CCONJ
cjfa-57638	137	13	corporate	corporate	ADJ
cjfa-57638	137	14	financial	financial	ADJ
cjfa-57638	137	15	misconduct	misconduct	NOUN
cjfa-57638	137	16	is	be	AUX
cjfa-57638	137	17	negative	negative	ADJ
cjfa-57638	137	18	and	and	CCONJ
cjfa-57638	137	19	statistically	statistically	ADV
cjfa-57638	137	20	significant	significant	ADJ
cjfa-57638	137	21	at	at	ADP
cjfa-57638	137	22	5	5	NUM
cjfa-57638	137	23	%	%	NOUN
cjfa-57638	137	24	level	level	NOUN
cjfa-57638	137	25	of	of	ADP
cjfa-57638	137	26	significance	significance	NOUN
cjfa-57638	137	27	(	(	PUNCT
cjfa-57638	137	28	β1bexpit	β1bexpit	NOUN
cjfa-57638	137	29	=	=	NOUN
cjfa-57638	137	30	-0.841	-0.841	X
cjfa-57638	137	31	,	,	PUNCT
cjfa-57638	137	32	p=0.0007<0.05	p=0.0007<0.05	NOUN
cjfa-57638	137	33	)	)	PUNCT
cjfa-57638	137	34	.	.	PUNCT
cjfa-57638	138	1	the	the	DET
cjfa-57638	138	2	result	result	NOUN
cjfa-57638	138	3	suggests	suggest	VERB
cjfa-57638	138	4	that	that	SCONJ
cjfa-57638	138	5	an	an	DET
cjfa-57638	138	6	increase	increase	NOUN
cjfa-57638	138	7	in	in	ADP
cjfa-57638	138	8	professional	professional	ADJ
cjfa-57638	138	9	and	and	CCONJ
cjfa-57638	138	10	educational	educational	ADJ
cjfa-57638	138	11	qualification	qualification	NOUN
cjfa-57638	138	12	of	of	ADP
cjfa-57638	138	13	members	member	NOUN
cjfa-57638	138	14	of	of	ADP
cjfa-57638	138	15	the	the	DET
cjfa-57638	138	16	board	board	NOUN
cjfa-57638	138	17	will	will	AUX
cjfa-57638	138	18	reduce	reduce	VERB
cjfa-57638	138	19	the	the	DET
cjfa-57638	138	20	incidence	incidence	NOUN
cjfa-57638	138	21	of	of	ADP
cjfa-57638	138	22	financial	financial	ADJ
cjfa-57638	138	23	misconduct	misconduct	NOUN
cjfa-57638	138	24	.	.	PUNCT
cjfa-57638	139	1	the	the	DET
cjfa-57638	139	2	result	result	NOUN
cjfa-57638	139	3	meets	meet	VERB
cjfa-57638	139	4	our	our	PRON
cjfa-57638	139	5	a	a	DET
cjfa-57638	139	6	priori	priori	ADJ
cjfa-57638	139	7	expectation	expectation	NOUN
cjfa-57638	139	8	.	.	PUNCT
cjfa-57638	140	1	this	this	DET
cjfa-57638	140	2	result	result	NOUN
cjfa-57638	140	3	is	be	AUX
cjfa-57638	140	4	consistent	consistent	ADJ
cjfa-57638	140	5	with	with	ADP
cjfa-57638	140	6	prior	prior	ADJ
cjfa-57638	140	7	studies	study	NOUN
cjfa-57638	140	8	in	in	ADP
cjfa-57638	140	9	which	which	PRON
cjfa-57638	140	10	board	board	NOUN
cjfa-57638	140	11	expertise	expertise	NOUN
cjfa-57638	140	12	is	be	AUX
cjfa-57638	140	13	found	find	VERB
cjfa-57638	140	14	to	to	PART
cjfa-57638	140	15	have	have	VERB
cjfa-57638	140	16	a	a	DET
cjfa-57638	140	17	positive	positive	ADJ
cjfa-57638	140	18	impact	impact	NOUN
cjfa-57638	140	19	on	on	ADP
cjfa-57638	140	20	financial	financial	ADJ
cjfa-57638	140	21	reporting	reporting	NOUN
cjfa-57638	140	22	and	and	CCONJ
cjfa-57638	140	23	minimising	minimise	VERB
cjfa-57638	140	24	financial	financial	ADJ
cjfa-57638	140	25	statement	statement	NOUN
cjfa-57638	140	26	fraud	fraud	NOUN
cjfa-57638	140	27	and	and	CCONJ
cjfa-57638	140	28	incidence	incidence	NOUN
cjfa-57638	140	29	of	of	ADP
cjfa-57638	140	30	financial	financial	ADJ
cjfa-57638	140	31	restatements	restatement	NOUN
cjfa-57638	140	32	(	(	PUNCT
cjfa-57638	140	33	razali	razali	PROPN
cjfa-57638	140	34	&	&	CCONJ
cjfa-57638	140	35	arshad	arshad	PROPN
cjfa-57638	140	36	,	,	PUNCT
cjfa-57638	140	37	2014	2014	NUM
cjfa-57638	140	38	;	;	PUNCT
cjfa-57638	140	39	xiang	xiang	PROPN
cjfa-57638	140	40	&	&	CCONJ
cjfa-57638	140	41	zhou	zhou	PROPN
cjfa-57638	140	42	,	,	PUNCT
cjfa-57638	140	43	2023	2023	NUM
cjfa-57638	140	44	)	)	PUNCT
cjfa-57638	140	45	.	.	PUNCT
cjfa-57638	141	1	second	second	ADJ
cjfa-57638	141	2	,	,	PUNCT
cjfa-57638	141	3	the	the	DET
cjfa-57638	141	4	results	result	NOUN
cjfa-57638	141	5	from	from	ADP
cjfa-57638	141	6	regression	regression	NOUN
cjfa-57638	141	7	estimates	estimate	NOUN
cjfa-57638	141	8	indicate	indicate	VERB
cjfa-57638	141	9	a	a	DET
cjfa-57638	141	10	positive	positive	ADJ
cjfa-57638	141	11	relationship	relationship	NOUN
cjfa-57638	141	12	between	between	ADP
cjfa-57638	141	13	female	female	ADJ
cjfa-57638	141	14	board	board	NOUN
cjfa-57638	141	15	representation	representation	NOUN
cjfa-57638	141	16	and	and	CCONJ
cjfa-57638	141	17	financial	financial	ADJ
cjfa-57638	141	18	misconduct	misconduct	NOUN
cjfa-57638	141	19	,	,	PUNCT
cjfa-57638	141	20	but	but	CCONJ
cjfa-57638	141	21	not	not	PART
cjfa-57638	141	22	significant	significant	ADJ
cjfa-57638	141	23	(	(	PUNCT
cjfa-57638	141	24	β2frepit	β2frepit	X
cjfa-57638	141	25	=	=	NOUN
cjfa-57638	141	26	0.539	0.539	NUM
cjfa-57638	141	27	,	,	PUNCT
cjfa-57638	141	28	p=0.294	p=0.294	NOUN
cjfa-57638	141	29	,	,	PUNCT
cjfa-57638	141	30	p>0.05	p>0.05	NOUN
cjfa-57638	141	31	)	)	PUNCT
cjfa-57638	141	32	.	.	PUNCT
cjfa-57638	142	1	by	by	ADP
cjfa-57638	142	2	implication	implication	NOUN
cjfa-57638	142	3	,	,	PUNCT
cjfa-57638	142	4	the	the	DET
cjfa-57638	142	5	inclusion	inclusion	NOUN
cjfa-57638	142	6	of	of	ADP
cjfa-57638	142	7	more	more	ADJ
cjfa-57638	142	8	female	female	ADJ
cjfa-57638	142	9	board	board	NOUN
cjfa-57638	142	10	members	member	NOUN
cjfa-57638	142	11	does	do	AUX
cjfa-57638	142	12	not	not	PART
cjfa-57638	142	13	reduce	reduce	VERB
cjfa-57638	142	14	the	the	DET
cjfa-57638	142	15	incidence	incidence	NOUN
cjfa-57638	142	16	of	of	ADP
cjfa-57638	142	17	corporate	corporate	ADJ
cjfa-57638	142	18	financial	financial	ADJ
cjfa-57638	142	19	misconduct	misconduct	NOUN
cjfa-57638	142	20	.	.	PUNCT
cjfa-57638	143	1	the	the	DET
cjfa-57638	143	2	result	result	NOUN
cjfa-57638	143	3	did	do	AUX
cjfa-57638	143	4	not	not	PART
cjfa-57638	143	5	meet	meet	VERB
cjfa-57638	143	6	our	our	PRON
cjfa-57638	143	7	a	a	DET
cjfa-57638	143	8	priori	priori	ADJ
cjfa-57638	143	9	expectation	expectation	NOUN
cjfa-57638	143	10	because	because	SCONJ
cjfa-57638	143	11	we	we	PRON
cjfa-57638	143	12	envisaged	envisage	VERB
cjfa-57638	143	13	that	that	SCONJ
cjfa-57638	143	14	higher	high	ADJ
cjfa-57638	143	15	proportion	proportion	NOUN
cjfa-57638	143	16	of	of	ADP
cjfa-57638	143	17	female	female	ADJ
cjfa-57638	143	18	board	board	NOUN
cjfa-57638	143	19	members	member	NOUN
cjfa-57638	143	20	implies	imply	VERB
cjfa-57638	143	21	greater	great	ADJ
cjfa-57638	143	22	monitoring	monitoring	NOUN
cjfa-57638	143	23	,	,	PUNCT
cjfa-57638	143	24	diligence	diligence	NOUN
cjfa-57638	143	25	,	,	PUNCT
cjfa-57638	143	26	and	and	CCONJ
cjfa-57638	143	27	control	control	NOUN
cjfa-57638	143	28	,	,	PUNCT
cjfa-57638	143	29	thus	thus	ADV
cjfa-57638	143	30	reducing	reduce	VERB
cjfa-57638	143	31	financial	financial	ADJ
cjfa-57638	143	32	impropriety	impropriety	NOUN
cjfa-57638	143	33	.	.	PUNCT
cjfa-57638	144	1	this	this	DET
cjfa-57638	144	2	result	result	NOUN
cjfa-57638	144	3	is	be	AUX
cjfa-57638	144	4	,	,	PUNCT
cjfa-57638	144	5	however	however	ADV
cjfa-57638	144	6	,	,	PUNCT
cjfa-57638	144	7	consistent	consistent	ADJ
cjfa-57638	144	8	with	with	ADP
cjfa-57638	144	9	prior	prior	ADJ
cjfa-57638	144	10	studies	study	NOUN
cjfa-57638	144	11	by	by	ADP
cjfa-57638	144	12	luo	luo	PROPN
cjfa-57638	144	13	,	,	PUNCT
cjfa-57638	144	14	peng	peng	PROPN
cjfa-57638	144	15	and	and	CCONJ
cjfa-57638	144	16	zhang	zhang	PROPN
cjfa-57638	144	17	(	(	PUNCT
cjfa-57638	144	18	2020	2020	NUM
cjfa-57638	144	19	)	)	PUNCT
cjfa-57638	144	20	,	,	PUNCT
cjfa-57638	144	21	and	and	CCONJ
cjfa-57638	144	22	ebaid	ebaid	PROPN
cjfa-57638	144	23	(	(	PUNCT
cjfa-57638	144	24	2023	2023	NUM
cjfa-57638	144	25	)	)	PUNCT
cjfa-57638	144	26	.	.	PUNCT
cjfa-57638	145	1	third	third	ADJ
cjfa-57638	145	2	,	,	PUNCT
cjfa-57638	145	3	the	the	DET
cjfa-57638	145	4	mediating	mediate	VERB
cjfa-57638	145	5	effect	effect	NOUN
cjfa-57638	145	6	of	of	ADP
cjfa-57638	145	7	board	board	NOUN
cjfa-57638	145	8	female	female	ADJ
cjfa-57638	145	9	representation	representation	NOUN
cjfa-57638	145	10	on	on	ADP
cjfa-57638	145	11	the	the	DET
cjfa-57638	145	12	link	link	NOUN
cjfa-57638	145	13	between	between	ADP
cjfa-57638	145	14	board	board	NOUN
cjfa-57638	145	15	expertise	expertise	NOUN
cjfa-57638	145	16	and	and	CCONJ
cjfa-57638	145	17	corporate	corporate	ADJ
cjfa-57638	145	18	financial	financial	ADJ
cjfa-57638	145	19	misconduct	misconduct	NOUN
cjfa-57638	145	20	revealed	reveal	VERB
cjfa-57638	145	21	a	a	DET
cjfa-57638	145	22	positive	positive	ADJ
cjfa-57638	145	23	coefficient	coefficient	NOUN
cjfa-57638	145	24	but	but	CCONJ
cjfa-57638	145	25	not	not	PART
cjfa-57638	145	26	statistically	statistically	ADV
cjfa-57638	145	27	significant	significant	ADJ
cjfa-57638	145	28	(	(	PUNCT
cjfa-57638	145	29	β3bexp*frepit	β3bexp*frepit	X
cjfa-57638	145	30	=	=	NOUN
cjfa-57638	145	31	0.565	0.565	NUM
cjfa-57638	145	32	,	,	PUNCT
cjfa-57638	145	33	p=0.418	p=0.418	NOUN
cjfa-57638	145	34	,	,	PUNCT
cjfa-57638	145	35	p>0.05	p>0.05	PROPN
cjfa-57638	145	36	)	)	PUNCT
cjfa-57638	145	37	.	.	PUNCT
cjfa-57638	146	1	the	the	DET
cjfa-57638	146	2	positive	positive	ADJ
cjfa-57638	146	3	coefficient	coefficient	NOUN
cjfa-57638	146	4	suggests	suggest	VERB
cjfa-57638	146	5	that	that	SCONJ
cjfa-57638	146	6	increase	increase	NOUN
cjfa-57638	146	7	in	in	ADP
cjfa-57638	146	8	board	board	NOUN
cjfa-57638	146	9	female	female	ADJ
cjfa-57638	146	10	representation	representation	NOUN
cjfa-57638	146	11	weakens	weaken	VERB
cjfa-57638	146	12	the	the	DET
cjfa-57638	146	13	negative	negative	ADJ
cjfa-57638	146	14	link	link	NOUN
cjfa-57638	146	15	between	between	ADP
cjfa-57638	146	16	board	board	NOUN
cjfa-57638	146	17	expertise	expertise	NOUN
cjfa-57638	146	18	and	and	CCONJ
cjfa-57638	146	19	corporate	corporate	ADJ
cjfa-57638	146	20	financial	financial	ADJ
cjfa-57638	146	21	misconduct	misconduct	NOUN
cjfa-57638	146	22	.	.	PUNCT
cjfa-57638	147	1	this	this	PRON
cjfa-57638	147	2	is	be	AUX
cjfa-57638	147	3	contrary	contrary	ADJ
cjfa-57638	147	4	to	to	ADP
cjfa-57638	147	5	our	our	PRON
cjfa-57638	147	6	expectations	expectation	NOUN
cjfa-57638	147	7	but	but	CCONJ
cjfa-57638	147	8	conforms	conform	VERB
cjfa-57638	147	9	to	to	PART
cjfa-57638	147	10	ilaboya	ilaboya	VERB
cjfa-57638	147	11	and	and	CCONJ
cjfa-57638	147	12	lodikero	lodikero	NOUN
cjfa-57638	147	13	(	(	PUNCT
cjfa-57638	147	14	2017	2017	NUM
cjfa-57638	147	15	)	)	PUNCT
cjfa-57638	147	16	.	.	PUNCT
cjfa-57638	148	1	the	the	DET
cjfa-57638	148	2	result	result	NOUN
cjfa-57638	148	3	of	of	ADP
cjfa-57638	148	4	the	the	DET
cjfa-57638	148	5	control	control	NOUN
cjfa-57638	148	6	variable	variable	NOUN
cjfa-57638	148	7	of	of	ADP
cjfa-57638	148	8	firm	firm	ADJ
cjfa-57638	148	9	liquidity	liquidity	NOUN
cjfa-57638	148	10	is	be	AUX
cjfa-57638	148	11	positive	positive	ADJ
cjfa-57638	148	12	and	and	CCONJ
cjfa-57638	148	13	significant	significant	ADJ
cjfa-57638	148	14	,	,	PUNCT
cjfa-57638	148	15	suggesting	suggest	VERB
cjfa-57638	148	16	that	that	SCONJ
cjfa-57638	148	17	the	the	DET
cjfa-57638	148	18	level	level	NOUN
cjfa-57638	148	19	of	of	ADP
cjfa-57638	148	20	firm	firm	ADJ
cjfa-57638	148	21	liquidity	liquidity	NOUN
cjfa-57638	148	22	substantially	substantially	ADV
cjfa-57638	148	23	increases	increase	VERB
cjfa-57638	148	24	the	the	DET
cjfa-57638	148	25	likelihood	likelihood	NOUN
cjfa-57638	148	26	of	of	ADP
cjfa-57638	148	27	financial	financial	ADJ
cjfa-57638	148	28	statement	statement	NOUN
cjfa-57638	148	29	fraud	fraud	NOUN
cjfa-57638	148	30	in	in	ADP
cjfa-57638	148	31	the	the	DET
cjfa-57638	148	32	selected	select	VERB
cjfa-57638	148	33	companies	company	NOUN
cjfa-57638	148	34	.	.	PUNCT
cjfa-57638	149	1	board	board	NOUN
cjfa-57638	149	2	expertise	expertise	NOUN
cjfa-57638	149	3	,	,	PUNCT
cjfa-57638	149	4	female	female	ADJ
cjfa-57638	149	5	gender	gender	NOUN
cjfa-57638	149	6	representation	representation	NOUN
cjfa-57638	149	7	…	…	PUNCT
cjfa-57638	149	8	7979	7979	NUM
cjfa-57638	149	9	 	 	SPACE
cjfa-57638	149	10	conclusion	conclusion	NOUN
cjfa-57638	149	11	 	 	SPACE
cjfa-57638	149	12	conclusion	conclusion	NOUN
cjfa-57638	149	13	the	the	DET
cjfa-57638	149	14	study	study	NOUN
cjfa-57638	149	15	investigated	investigate	VERB
cjfa-57638	149	16	the	the	DET
cjfa-57638	149	17	joint	joint	ADJ
cjfa-57638	149	18	effect	effect	NOUN
cjfa-57638	149	19	of	of	ADP
cjfa-57638	149	20	board	board	NOUN
cjfa-57638	149	21	expertise	expertise	NOUN
cjfa-57638	149	22	and	and	CCONJ
cjfa-57638	149	23	female	female	ADJ
cjfa-57638	149	24	representation	representation	NOUN
cjfa-57638	149	25	on	on	ADP
cjfa-57638	149	26	the	the	DET
cjfa-57638	149	27	incidence	incidence	NOUN
cjfa-57638	149	28	of	of	ADP
cjfa-57638	149	29	corporate	corporate	ADJ
cjfa-57638	149	30	financial	financial	ADJ
cjfa-57638	149	31	misconduct	misconduct	NOUN
cjfa-57638	149	32	by	by	ADP
cjfa-57638	149	33	manufacturing	manufacture	VERB
cjfa-57638	149	34	firms	firm	NOUN
cjfa-57638	149	35	in	in	ADP
cjfa-57638	149	36	nigeria	nigeria	PROPN
cjfa-57638	149	37	.	.	PUNCT
cjfa-57638	150	1	findings	finding	NOUN
cjfa-57638	150	2	of	of	ADP
cjfa-57638	150	3	the	the	DET
cjfa-57638	150	4	study	study	NOUN
cjfa-57638	150	5	showed	show	VERB
cjfa-57638	150	6	that	that	SCONJ
cjfa-57638	150	7	board	board	NOUN
cjfa-57638	150	8	expertise	expertise	NOUN
cjfa-57638	150	9	significantly	significantly	ADV
cjfa-57638	150	10	reduces	reduce	VERB
cjfa-57638	150	11	the	the	DET
cjfa-57638	150	12	likelihood	likelihood	NOUN
cjfa-57638	150	13	of	of	ADP
cjfa-57638	150	14	financial	financial	ADJ
cjfa-57638	150	15	misconduct	misconduct	NOUN
cjfa-57638	150	16	,	,	PUNCT
cjfa-57638	150	17	while	while	SCONJ
cjfa-57638	150	18	female	female	ADJ
cjfa-57638	150	19	board	board	NOUN
cjfa-57638	150	20	representation	representation	NOUN
cjfa-57638	150	21	does	do	AUX
cjfa-57638	150	22	not	not	PART
cjfa-57638	150	23	mitigate	mitigate	VERB
cjfa-57638	150	24	financial	financial	ADJ
cjfa-57638	150	25	misconduct	misconduct	NOUN
cjfa-57638	150	26	.	.	PUNCT
cjfa-57638	151	1	the	the	DET
cjfa-57638	151	2	joint	joint	ADJ
cjfa-57638	151	3	effect	effect	NOUN
cjfa-57638	151	4	of	of	ADP
cjfa-57638	151	5	board	board	NOUN
cjfa-57638	151	6	expertise	expertise	NOUN
cjfa-57638	151	7	and	and	CCONJ
cjfa-57638	151	8	female	female	ADJ
cjfa-57638	151	9	board	board	NOUN
cjfa-57638	151	10	representation	representation	NOUN
cjfa-57638	151	11	was	be	AUX
cjfa-57638	151	12	positive	positive	ADJ
cjfa-57638	151	13	,	,	PUNCT
cjfa-57638	151	14	indicating	indicate	VERB
cjfa-57638	151	15	that	that	SCONJ
cjfa-57638	151	16	the	the	DET
cjfa-57638	151	17	inclusion	inclusion	NOUN
cjfa-57638	151	18	of	of	ADP
cjfa-57638	151	19	women	woman	NOUN
cjfa-57638	151	20	on	on	ADP
cjfa-57638	151	21	board	board	NOUN
cjfa-57638	151	22	weakens	weaken	VERB
cjfa-57638	151	23	the	the	DET
cjfa-57638	151	24	positive	positive	ADJ
cjfa-57638	151	25	effect	effect	NOUN
cjfa-57638	151	26	of	of	ADP
cjfa-57638	151	27	board	board	NOUN
cjfa-57638	151	28	expertise	expertise	NOUN
cjfa-57638	151	29	on	on	ADP
cjfa-57638	151	30	financial	financial	ADJ
cjfa-57638	151	31	misconduct	misconduct	NOUN
cjfa-57638	151	32	.	.	PUNCT
cjfa-57638	152	1	ensuing	ensue	VERB
cjfa-57638	152	2	from	from	ADP
cjfa-57638	152	3	our	our	PRON
cjfa-57638	152	4	findings	finding	NOUN
cjfa-57638	152	5	,	,	PUNCT
cjfa-57638	152	6	we	we	PRON
cjfa-57638	152	7	recommend	recommend	VERB
cjfa-57638	152	8	that	that	SCONJ
cjfa-57638	152	9	companies	company	NOUN
cjfa-57638	152	10	should	should	AUX
cjfa-57638	152	11	place	place	VERB
cjfa-57638	152	12	emphasis	emphasis	NOUN
cjfa-57638	152	13	on	on	ADP
cjfa-57638	152	14	professional	professional	ADJ
cjfa-57638	152	15	and	and	CCONJ
cjfa-57638	152	16	industry	industry	NOUN
cjfa-57638	152	17	experience	experience	NOUN
cjfa-57638	152	18	rather	rather	ADV
cjfa-57638	152	19	than	than	ADP
cjfa-57638	152	20	gender	gender	NOUN
cjfa-57638	152	21	in	in	ADP
cjfa-57638	152	22	appointments	appointment	NOUN
cjfa-57638	152	23	into	into	ADP
cjfa-57638	152	24	boards	board	NOUN
cjfa-57638	152	25	.	.	PUNCT
cjfa-57638	153	1	funding	funding	NOUN
cjfa-57638	153	2	:	:	PUNCT
cjfa-57638	153	3	no	no	DET
cjfa-57638	153	4	funding	funding	NOUN
cjfa-57638	153	5	was	be	AUX
cjfa-57638	153	6	received	receive	VERB
cjfa-57638	153	7	for	for	ADP
cjfa-57638	153	8	conducting	conduct	VERB
cjfa-57638	153	9	this	this	DET
cjfa-57638	153	10	study	study	NOUN
cjfa-57638	153	11	.	.	PUNCT
cjfa-57638	153	12	 	 	SPACE
cjfa-57638	154	1	references	reference	NOUN
cjfa-57638	154	2	 	 	SPACE
cjfa-57638	154	3	references	reference	NOUN
cjfa-57638	154	4	aamir	aamir	PROPN
cjfa-57638	154	5	,	,	PUNCT
cjfa-57638	154	6	i.b	i.b	PROPN
cjfa-57638	154	7	.	.	PROPN
cjfa-57638	154	8	,	,	PUNCT
cjfa-57638	154	9	muhammad	muhammad	PROPN
cjfa-57638	154	10	,	,	PUNCT
cjfa-57638	154	11	f.s	f.s	PROPN
cjfa-57638	154	12	.	.	PROPN
cjfa-57638	154	13	,	,	PUNCT
cjfa-57638	154	14	aroosa	aroosa	PROPN
cjfa-57638	154	15	,	,	PUNCT
cjfa-57638	154	16	m.	m.	NOUN
cjfa-57638	154	17	,	,	PUNCT
cjfa-57638	154	18	arooj	arooj	NOUN
cjfa-57638	154	19	,	,	PUNCT
cjfa-57638	154	20	n.	n.	NOUN
cjfa-57638	154	21	,	,	PUNCT
cjfa-57638	154	22	&	&	CCONJ
cjfa-57638	154	23	iqra	iqra	PROPN
cjfa-57638	154	24	,	,	PUNCT
cjfa-57638	154	25	s.	s.	PROPN
cjfa-57638	154	26	(	(	PUNCT
cjfa-57638	154	27	2021	2021	NUM
cjfa-57638	154	28	)	)	PUNCT
cjfa-57638	154	29	.	.	PUNCT
cjfa-57638	155	1	managerial	managerial	ADJ
cjfa-57638	155	2	ability	ability	NOUN
cjfa-57638	155	3	and	and	CCONJ
cjfa-57638	155	4	firm	firm	ADJ
cjfa-57638	155	5	performance	performance	NOUN
cjfa-57638	155	6	:	:	PUNCT
cjfa-57638	155	7	evidence	evidence	NOUN
cjfa-57638	155	8	from	from	ADP
cjfa-57638	155	9	an	an	DET
cjfa-57638	155	10	emerging	emerge	VERB
cjfa-57638	155	11	market	market	NOUN
cjfa-57638	155	12	.	.	PUNCT
cjfa-57638	156	1	cogent	cogent	NOUN
cjfa-57638	156	2	business	business	PROPN
cjfa-57638	156	3	&	&	CCONJ
cjfa-57638	156	4	management	management	PROPN
cjfa-57638	156	5	,	,	PUNCT
cjfa-57638	156	6	8(1	8(1	NOUN
cjfa-57638	156	7	)	)	PUNCT
cjfa-57638	156	8	,	,	PUNCT
cjfa-57638	156	9	https://doi.org/10.1080/23311975.2021.1879449	https://doi.org/10.1080/23311975.2021.1879449	PROPN
cjfa-57638	156	10	.	.	PUNCT
cjfa-57638	157	1	abbott	abbott	PROPN
cjfa-57638	157	2	,	,	PUNCT
cjfa-57638	157	3	l.j	l.j	PROPN
cjfa-57638	157	4	.	.	PROPN
cjfa-57638	157	5	,	,	PUNCT
cjfa-57638	157	6	parker	parker	PROPN
cjfa-57638	157	7	,	,	PUNCT
cjfa-57638	157	8	s.	s.	PROPN
cjfa-57638	157	9	,	,	PUNCT
cjfa-57638	157	10	&	&	CCONJ
cjfa-57638	157	11	presley	presley	PROPN
cjfa-57638	157	12	,	,	PUNCT
cjfa-57638	157	13	t.j	t.j	PROPN
cjfa-57638	157	14	.	.	PROPN
cjfa-57638	157	15	(	(	PUNCT
cjfa-57638	157	16	2012	2012	NUM
cjfa-57638	157	17	)	)	PUNCT
cjfa-57638	157	18	.	.	PUNCT
cjfa-57638	158	1	female	female	ADJ
cjfa-57638	158	2	board	board	NOUN
cjfa-57638	158	3	presence	presence	NOUN
cjfa-57638	158	4	and	and	CCONJ
cjfa-57638	158	5	the	the	DET
cjfa-57638	158	6	likelihood	likelihood	NOUN
cjfa-57638	158	7	of	of	ADP
cjfa-57638	158	8	financial	financial	ADJ
cjfa-57638	158	9	statement	statement	NOUN
cjfa-57638	158	10	restatement	restatement	NOUN
cjfa-57638	158	11	.	.	PUNCT
cjfa-57638	159	1	accounting	accounting	NOUN
cjfa-57638	159	2	horizon	horizon	PROPN
cjfa-57638	159	3	,	,	PUNCT
cjfa-57638	159	4	26(4	26(4	NUM
cjfa-57638	159	5	)	)	PUNCT
cjfa-57638	159	6	,	,	PUNCT
cjfa-57638	159	7	607–629	607–629	NUM
cjfa-57638	159	8	.	.	PUNCT
cjfa-57638	160	1	https://doi	https://doi	PROPN
cjfa-57638	160	2	.	.	PUNCT
cjfa-57638	160	3	org/10.2308	org/10.2308	NOUN
cjfa-57638	160	4	/	/	SYM
cjfa-57638	160	5	acch-50249	acch-50249	NOUN
cjfa-57638	160	6	.	.	PUNCT
cjfa-57638	161	1	abu	abu	PROPN
cjfa-57638	161	2	,	,	PUNCT
cjfa-57638	161	3	s.o	s.o	PROPN
cjfa-57638	161	4	.	.	PROPN
cjfa-57638	161	5	,	,	PUNCT
cjfa-57638	161	6	alhassan	alhassan	PROPN
cjfa-57638	161	7	,	,	PUNCT
cjfa-57638	161	8	s.a	s.a	PROPN
cjfa-57638	161	9	.	.	PROPN
cjfa-57638	161	10	,	,	PUNCT
cjfa-57638	161	11	&	&	CCONJ
cjfa-57638	161	12	okpe	okpe	PROPN
cjfa-57638	161	13	,	,	PUNCT
cjfa-57638	161	14	u.j	u.j	PROPN
cjfa-57638	161	15	.	.	PROPN
cjfa-57638	161	16	(	(	PUNCT
cjfa-57638	161	17	2021	2021	NUM
cjfa-57638	161	18	)	)	PUNCT
cjfa-57638	161	19	.	.	PUNCT
cjfa-57638	162	1	board	board	NOUN
cjfa-57638	162	2	committees	committee	NOUN
cjfa-57638	162	3	and	and	CCONJ
cjfa-57638	162	4	financial	financial	ADJ
cjfa-57638	162	5	performance	performance	NOUN
cjfa-57638	162	6	of	of	ADP
cjfa-57638	162	7	listed	list	VERB
cjfa-57638	162	8	deposit	deposit	NOUN
cjfa-57638	162	9	money	money	NOUN
cjfa-57638	162	10	banks	bank	NOUN
cjfa-57638	162	11	in	in	ADP
cjfa-57638	162	12	nigeria	nigeria	PROPN
cjfa-57638	162	13	.	.	PUNCT
cjfa-57638	163	1	fudma	fudma	PROPN
cjfa-57638	163	2	journal	journal	PROPN
cjfa-57638	163	3	of	of	ADP
cjfa-57638	163	4	management	management	NOUN
cjfa-57638	163	5	sciences	science	NOUN
cjfa-57638	163	6	,	,	PUNCT
cjfa-57638	163	7	2(2	2(2	NUM
cjfa-57638	163	8	)	)	PUNCT
cjfa-57638	163	9	,	,	PUNCT
cjfa-57638	163	10	33–46	33–46	NUM
cjfa-57638	163	11	.	.	PUNCT
cjfa-57638	164	1	ahmed	ahmed	PROPN
cjfa-57638	164	2	,	,	PUNCT
cjfa-57638	164	3	a.	a.	PROPN
cjfa-57638	164	4	,	,	PUNCT
cjfa-57638	164	5	&	&	CCONJ
cjfa-57638	164	6	duellman	duellman	PROPN
cjfa-57638	164	7	,	,	PUNCT
cjfa-57638	164	8	s.	s.	PROPN
cjfa-57638	164	9	(	(	PUNCT
cjfa-57638	164	10	2007	2007	NUM
cjfa-57638	164	11	)	)	PUNCT
cjfa-57638	164	12	.	.	PUNCT
cjfa-57638	165	1	accounting	account	VERB
cjfa-57638	165	2	conservatism	conservatism	NOUN
cjfa-57638	165	3	and	and	CCONJ
cjfa-57638	165	4	board	board	NOUN
cjfa-57638	165	5	of	of	ADP
cjfa-57638	165	6	director	director	NOUN
cjfa-57638	165	7	characteristics	characteristic	VERB
cjfa-57638	165	8	an	an	DET
cjfa-57638	165	9	empirical	empirical	ADJ
cjfa-57638	165	10	analysis	analysis	NOUN
cjfa-57638	165	11	.	.	PUNCT
cjfa-57638	166	1	journal	journal	NOUN
cjfa-57638	166	2	of	of	ADP
cjfa-57638	166	3	accounting	accounting	NOUN
cjfa-57638	166	4	and	and	CCONJ
cjfa-57638	166	5	economics	economic	NOUN
cjfa-57638	166	6	,	,	PUNCT
cjfa-57638	166	7	43	43	NUM
cjfa-57638	166	8	,	,	PUNCT
cjfa-57638	166	9	411–437	411–437	NUM
cjfa-57638	166	10	.	.	PUNCT
cjfa-57638	167	1	https://doi.org/10.1016/j.jacceco.2007.01.005	https://doi.org/10.1016/j.jacceco.2007.01.005	X
cjfa-57638	167	2	.	.	PUNCT
cjfa-57638	167	3	alareeni	alareeni	PROPN
cjfa-57638	167	4	,	,	PUNCT
cjfa-57638	167	5	b.	b.	PROPN
cjfa-57638	167	6	(	(	PUNCT
cjfa-57638	167	7	2018	2018	NUM
cjfa-57638	167	8	)	)	PUNCT
cjfa-57638	167	9	.	.	PUNCT
cjfa-57638	168	1	the	the	DET
cjfa-57638	168	2	impact	impact	NOUN
cjfa-57638	168	3	of	of	ADP
cjfa-57638	168	4	firm	firm	ADJ
cjfa-57638	168	5	-	-	PUNCT
cjfa-57638	168	6	specific	specific	ADJ
cjfa-57638	168	7	characteristics	characteristic	NOUN
cjfa-57638	168	8	on	on	ADP
cjfa-57638	168	9	earnings	earning	NOUN
cjfa-57638	168	10	management	management	NOUN
cjfa-57638	168	11	of	of	ADP
cjfa-57638	168	12	listed	list	VERB
cjfa-57638	168	13	companies	company	NOUN
cjfa-57638	168	14	in	in	ADP
cjfa-57638	168	15	gulf	gulf	PROPN
cjfa-57638	168	16	cooperation	cooperation	NOUN
cjfa-57638	168	17	council	council	PROPN
cjfa-57638	168	18	(	(	PUNCT
cjfa-57638	168	19	gcc	gcc	NOUN
cjfa-57638	168	20	)	)	PUNCT
cjfa-57638	168	21	countries	country	NOUN
cjfa-57638	168	22	.	.	PUNCT
cjfa-57638	169	1	international	international	ADJ
cjfa-57638	169	2	journal	journal	PROPN
cjfa-57638	169	3	of	of	ADP
cjfa-57638	169	4	management	management	NOUN
cjfa-57638	169	5	and	and	CCONJ
cjfa-57638	169	6	financial	financial	ADJ
cjfa-57638	169	7	accounting	accounting	NOUN
cjfa-57638	169	8	,	,	PUNCT
cjfa-57638	169	9	10(2	10(2	NUM
cjfa-57638	169	10	)	)	PUNCT
cjfa-57638	169	11	,	,	PUNCT
cjfa-57638	169	12	1–18	1–18	NUM
cjfa-57638	169	13	.	.	PUNCT
cjfa-57638	170	1	https://doi.org/10.1504/	https://doi.org/10.1504/	PROPN
cjfa-57638	170	2	ijmfa.2018.10012808	ijmfa.2018.10012808	PROPN
cjfa-57638	170	3	.	.	PUNCT
cjfa-57638	171	1	amiram	amiram	PROPN
cjfa-57638	171	2	,	,	PUNCT
cjfa-57638	171	3	d.	d.	PROPN
cjfa-57638	171	4	,	,	PUNCT
cjfa-57638	171	5	bozanic	bozanic	ADJ
cjfa-57638	171	6	,	,	PUNCT
cjfa-57638	171	7	z.	z.	PROPN
cjfa-57638	171	8	,	,	PUNCT
cjfa-57638	171	9	cox	cox	PROPN
cjfa-57638	171	10	,	,	PUNCT
cjfa-57638	171	11	j.d	j.d	PROPN
cjfa-57638	171	12	.	.	PROPN
cjfa-57638	171	13	,	,	PUNCT
cjfa-57638	171	14	dupont	dupont	PROPN
cjfa-57638	171	15	,	,	PUNCT
cjfa-57638	171	16	q.	q.	PROPN
cjfa-57638	171	17	,	,	PUNCT
cjfa-57638	171	18	karpof	karpof	PROPN
cjfa-57638	171	19	,	,	PUNCT
cjfa-57638	171	20	j.m	j.m	PROPN
cjfa-57638	171	21	.	.	PROPN
cjfa-57638	171	22	,	,	PUNCT
cjfa-57638	171	23	&	&	CCONJ
cjfa-57638	171	24	sloan	sloan	PROPN
cjfa-57638	171	25	,	,	PUNCT
cjfa-57638	171	26	r.	r.	PROPN
cjfa-57638	171	27	(	(	PUNCT
cjfa-57638	171	28	2018	2018	NUM
cjfa-57638	171	29	)	)	PUNCT
cjfa-57638	171	30	.	.	PUNCT
cjfa-57638	172	1	financial	financial	ADJ
cjfa-57638	172	2	reporting	reporting	NOUN
cjfa-57638	172	3	fraud	fraud	NOUN
cjfa-57638	172	4	and	and	CCONJ
cjfa-57638	172	5	other	other	ADJ
cjfa-57638	172	6	forms	form	NOUN
cjfa-57638	172	7	of	of	ADP
cjfa-57638	172	8	misconduct	misconduct	NOUN
cjfa-57638	172	9	:	:	PUNCT
cjfa-57638	172	10	a	a	DET
cjfa-57638	172	11	multidisciplinary	multidisciplinary	ADJ
cjfa-57638	172	12	review	review	NOUN
cjfa-57638	172	13	of	of	ADP
cjfa-57638	172	14	the	the	DET
cjfa-57638	172	15	literature	literature	NOUN
cjfa-57638	172	16	.	.	PUNCT
cjfa-57638	173	1	review	review	NOUN
cjfa-57638	173	2	of	of	ADP
cjfa-57638	173	3	accounting	accounting	NOUN
cjfa-57638	173	4	studies	study	NOUN
cjfa-57638	173	5	,	,	PUNCT
cjfa-57638	173	6	23	23	NUM
cjfa-57638	173	7	,	,	PUNCT
cjfa-57638	173	8	732–783	732–783	NUM
cjfa-57638	173	9	.	.	PUNCT
cjfa-57638	174	1	https://doi.org/10.1007/	https://doi.org/10.1007/	PROPN
cjfa-57638	174	2	s11142	s11142	PROPN
cjfa-57638	174	3	-	-	PUNCT
cjfa-57638	174	4	017	017	NUM
cjfa-57638	174	5	-	-	PUNCT
cjfa-57638	174	6	9435	9435	NUM
cjfa-57638	174	7	-	-	PUNCT
cjfa-57638	174	8	x.	x.	NOUN
cjfa-57638	174	9	anichebe	anichebe	PROPN
cjfa-57638	174	10	,	,	PUNCT
cjfa-57638	174	11	a.s	a.s	PROPN
cjfa-57638	174	12	.	.	PROPN
cjfa-57638	174	13	,	,	PUNCT
cjfa-57638	174	14	agbomah	agbomah	PROPN
cjfa-57638	174	15	,	,	PUNCT
cjfa-57638	174	16	d.j	d.j	PROPN
cjfa-57638	174	17	.	.	PROPN
cjfa-57638	174	18	,	,	PUNCT
cjfa-57638	174	19	&	&	CCONJ
cjfa-57638	174	20	agbagbara	agbagbara	PROPN
cjfa-57638	174	21	,	,	PUNCT
cjfa-57638	174	22	e.o	e.o	PROPN
cjfa-57638	174	23	.	.	PROPN
cjfa-57638	174	24	(	(	PUNCT
cjfa-57638	174	25	2019	2019	NUM
cjfa-57638	174	26	)	)	PUNCT
cjfa-57638	174	27	.	.	PUNCT
cjfa-57638	175	1	determinants	determinant	NOUN
cjfa-57638	175	2	of	of	ADP
cjfa-57638	175	3	financial	financial	ADJ
cjfa-57638	175	4	statement	statement	NOUN
cjfa-57638	175	5	fraud	fraud	NOUN
cjfa-57638	175	6	likelihood	likelihood	NOUN
cjfa-57638	175	7	in	in	ADP
cjfa-57638	175	8	listed	list	VERB
cjfa-57638	175	9	firms	firm	NOUN
cjfa-57638	175	10	.	.	PUNCT
cjfa-57638	176	1	journal	journal	NOUN
cjfa-57638	176	2	of	of	ADP
cjfa-57638	176	3	accounting	accounting	NOUN
cjfa-57638	176	4	and	and	CCONJ
cjfa-57638	176	5	financial	financial	ADJ
cjfa-57638	176	6	management	management	NOUN
cjfa-57638	176	7	,	,	PUNCT
cjfa-57638	176	8	5(2	5(2	NUM
cjfa-57638	176	9	)	)	PUNCT
cjfa-57638	176	10	,	,	PUNCT
cjfa-57638	176	11	1–9	1–9	PROPN
cjfa-57638	176	12	.	.	PROPN
cjfa-57638	176	13	sunday	sunday	PROPN
cjfa-57638	176	14	otuya8080	otuya8080	PROPN
cjfa-57638	176	15	berle	berle	PROPN
cjfa-57638	176	16	,	,	PUNCT
cjfa-57638	176	17	a.	a.	NOUN
cjfa-57638	176	18	,	,	PUNCT
cjfa-57638	176	19	&	&	CCONJ
cjfa-57638	176	20	means	means	PROPN
cjfa-57638	176	21	,	,	PUNCT
cjfa-57638	176	22	g.	g.	PROPN
cjfa-57638	176	23	(	(	PUNCT
cjfa-57638	176	24	1932	1932	NUM
cjfa-57638	176	25	)	)	PUNCT
cjfa-57638	176	26	.	.	PUNCT
cjfa-57638	177	1	the	the	DET
cjfa-57638	177	2	modern	modern	ADJ
cjfa-57638	177	3	corporation	corporation	NOUN
cjfa-57638	177	4	and	and	CCONJ
cjfa-57638	177	5	private	private	ADJ
cjfa-57638	177	6	property	property	NOUN
cjfa-57638	177	7	.	.	PUNCT
cjfa-57638	178	1	new	new	PROPN
cjfa-57638	178	2	york	york	PROPN
cjfa-57638	178	3	:	:	PUNCT
cjfa-57638	178	4	macmillan	macmillan	PROPN
cjfa-57638	178	5	publishing	publishing	PROPN
cjfa-57638	178	6	co.	co.	PROPN
cjfa-57638	178	7	carter	carter	PROPN
cjfa-57638	178	8	,	,	PUNCT
cjfa-57638	178	9	d.	d.	PROPN
cjfa-57638	178	10	,	,	PUNCT
cjfa-57638	178	11	simkins	simkin	NOUN
cjfa-57638	178	12	,	,	PUNCT
cjfa-57638	178	13	b.j	b.j	PROPN
cjfa-57638	178	14	.	.	PROPN
cjfa-57638	178	15	,	,	PUNCT
cjfa-57638	178	16	&	&	CCONJ
cjfa-57638	178	17	simpson	simpson	PROPN
cjfa-57638	178	18	,	,	PUNCT
cjfa-57638	178	19	g.w	g.w	PROPN
cjfa-57638	178	20	.	.	PROPN
cjfa-57638	178	21	(	(	PUNCT
cjfa-57638	178	22	2003	2003	NUM
cjfa-57638	178	23	)	)	PUNCT
cjfa-57638	178	24	.	.	PUNCT
cjfa-57638	179	1	corporate	corporate	ADJ
cjfa-57638	179	2	governance	governance	NOUN
cjfa-57638	179	3	,	,	PUNCT
cjfa-57638	179	4	board	board	NOUN
cjfa-57638	179	5	diversity	diversity	NOUN
cjfa-57638	179	6	,	,	PUNCT
cjfa-57638	179	7	and	and	CCONJ
cjfa-57638	179	8	firm	firm	ADJ
cjfa-57638	179	9	value	value	NOUN
cjfa-57638	179	10	.	.	PUNCT
cjfa-57638	180	1	the	the	DET
cjfa-57638	180	2	financial	financial	PROPN
cjfa-57638	180	3	review	review	NOUN
cjfa-57638	180	4	,	,	PUNCT
cjfa-57638	180	5	38(1	38(1	NUM
cjfa-57638	180	6	)	)	PUNCT
cjfa-57638	180	7	,	,	PUNCT
cjfa-57638	180	8	33–53	33–53	NUM
cjfa-57638	180	9	.	.	PUNCT
cjfa-57638	180	10	https://doi.org/10.1111/15406288.00034	https://doi.org/10.1111/15406288.00034	PROPN
cjfa-57638	180	11	.	.	PUNCT
cjfa-57638	181	1	chen	chen	PROPN
cjfa-57638	181	2	,	,	PUNCT
cjfa-57638	181	3	c.	c.	PROPN
cjfa-57638	181	4	,	,	PUNCT
cjfa-57638	181	5	leung	leung	PROPN
cjfa-57638	181	6	,	,	PUNCT
cjfa-57638	181	7	s.c	s.c	PROPN
cjfa-57638	181	8	.	.	PROPN
cjfa-57638	181	9	,	,	PUNCT
cjfa-57638	181	10	tao	tao	PROPN
cjfa-57638	181	11	,	,	PUNCT
cjfa-57638	181	12	x.	x.	PROPN
cjfa-57638	181	13	,	,	PUNCT
cjfa-57638	181	14	&	&	CCONJ
cjfa-57638	181	15	wang	wang	PROPN
cjfa-57638	181	16	,	,	PUNCT
cjfa-57638	181	17	h.	h.	PROPN
cjfa-57638	181	18	(	(	PUNCT
cjfa-57638	181	19	2019	2019	NUM
cjfa-57638	181	20	)	)	PUNCT
cjfa-57638	181	21	.	.	PUNCT
cjfa-57638	182	1	the	the	DET
cjfa-57638	182	2	impact	impact	NOUN
cjfa-57638	182	3	of	of	ADP
cjfa-57638	182	4	financial	financial	ADJ
cjfa-57638	182	5	reporting	reporting	NOUN
cjfa-57638	182	6	flexibility	flexibility	NOUN
cjfa-57638	182	7	on	on	ADP
cjfa-57638	182	8	auditor	auditor	NOUN
cjfa-57638	182	9	risk	risk	NOUN
cjfa-57638	182	10	judgment	judgment	NOUN
cjfa-57638	182	11	:	:	PUNCT
cjfa-57638	182	12	evidence	evidence	NOUN
cjfa-57638	182	13	from	from	ADP
cjfa-57638	182	14	the	the	DET
cjfa-57638	182	15	implementation	implementation	NOUN
cjfa-57638	182	16	of	of	ADP
cjfa-57638	182	17	fin	fin	NOUN
cjfa-57638	182	18	46r2(10	46r2(10	NOUN
cjfa-57638	182	19	)	)	PUNCT
cjfa-57638	182	20	.	.	PUNCT
cjfa-57638	183	1	journal	journal	PROPN
cjfa-57638	183	2	of	of	ADP
cjfa-57638	183	3	accounting	accounting	NOUN
cjfa-57638	183	4	and	and	CCONJ
cjfa-57638	183	5	public	public	ADJ
cjfa-57638	183	6	policy	policy	NOUN
cjfa-57638	183	7	,	,	PUNCT
cjfa-57638	183	8	42(3	42(3	NUM
cjfa-57638	183	9	)	)	PUNCT
cjfa-57638	183	10	.	.	PUNCT
cjfa-57638	184	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
cjfa-57638	184	2	.	.	PUNCT
cjfa-57638	185	1	jaccpubpol.2023.107084	jaccpubpol.2023.107084	VERB
cjfa-57638	185	2	.	.	PUNCT
cjfa-57638	186	1	dang	dang	PROPN
cjfa-57638	186	2	,	,	PUNCT
cjfa-57638	186	3	n.h	n.h	PROPN
cjfa-57638	186	4	.	.	PROPN
cjfa-57638	186	5	,	,	PUNCT
cjfa-57638	186	6	van	van	PROPN
cjfa-57638	186	7	,	,	PUNCT
cjfa-57638	186	8	t.t	t.t	PROPN
cjfa-57638	186	9	.	.	PROPN
cjfa-57638	186	10	,	,	PUNCT
cjfa-57638	186	11	&	&	CCONJ
cjfa-57638	186	12	archer	archer	PROPN
cjfa-57638	186	13	,	,	PUNCT
cjfa-57638	186	14	l.	l.	PROPN
cjfa-57638	186	15	(	(	PUNCT
cjfa-57638	186	16	2023	2023	NUM
cjfa-57638	186	17	)	)	PUNCT
cjfa-57638	186	18	.	.	PUNCT
cjfa-57638	187	1	factors	factor	NOUN
cjfa-57638	187	2	affecting	affect	VERB
cjfa-57638	187	3	the	the	DET
cjfa-57638	187	4	quality	quality	NOUN
cjfa-57638	187	5	of	of	ADP
cjfa-57638	187	6	financial	financial	ADJ
cjfa-57638	187	7	statements	statement	NOUN
cjfa-57638	187	8	from	from	ADP
cjfa-57638	187	9	an	an	DET
cjfa-57638	187	10	audit	audit	NOUN
cjfa-57638	187	11	point	point	NOUN
cjfa-57638	187	12	of	of	ADP
cjfa-57638	187	13	view	view	NOUN
cjfa-57638	187	14	:	:	PUNCT
cjfa-57638	187	15	a	a	DET
cjfa-57638	187	16	machine	machine	NOUN
cjfa-57638	187	17	learning	learn	VERB
cjfa-57638	187	18	approach	approach	NOUN
cjfa-57638	187	19	.	.	PUNCT
cjfa-57638	188	1	cogent	cogent	NOUN
cjfa-57638	188	2	business	business	PROPN
cjfa-57638	188	3	&	&	CCONJ
cjfa-57638	188	4	management	management	PROPN
cjfa-57638	188	5	,	,	PUNCT
cjfa-57638	188	6	10(1	10(1	NUM
cjfa-57638	188	7	)	)	PUNCT
cjfa-57638	188	8	,	,	PUNCT
cjfa-57638	188	9	21–44	21–44	NUM
cjfa-57638	188	10	.	.	PUNCT
cjfa-57638	188	11	https://doi.org/10.1080/23311975.2023.2184225	https://doi.org/10.1080/23311975.2023.2184225	PROPN
cjfa-57638	188	12	.	.	PUNCT
cjfa-57638	189	1	dechow	dechow	ADJ
cjfa-57638	189	2	,	,	PUNCT
cjfa-57638	189	3	p.m.	p.m.	NOUN
cjfa-57638	189	4	,	,	PUNCT
cjfa-57638	189	5	larson	larson	PROPN
cjfa-57638	189	6	,	,	PUNCT
cjfa-57638	189	7	c.r	c.r	PROPN
cjfa-57638	189	8	.	.	PROPN
cjfa-57638	189	9	,	,	PUNCT
cjfa-57638	189	10	&	&	CCONJ
cjfa-57638	189	11	sloan	sloan	PROPN
cjfa-57638	189	12	,	,	PUNCT
cjfa-57638	189	13	r.g	r.g	PROPN
cjfa-57638	189	14	.	.	PROPN
cjfa-57638	189	15	(	(	PUNCT
cjfa-57638	189	16	2011	2011	NUM
cjfa-57638	189	17	)	)	PUNCT
cjfa-57638	189	18	.	.	PUNCT
cjfa-57638	190	1	predicting	predict	VERB
cjfa-57638	190	2	material	material	NOUN
cjfa-57638	190	3	accounting	accounting	NOUN
cjfa-57638	190	4	misstatements	misstatement	NOUN
cjfa-57638	190	5	.	.	PUNCT
cjfa-57638	191	1	contemporary	contemporary	ADJ
cjfa-57638	191	2	accounting	accounting	NOUN
cjfa-57638	191	3	research	research	NOUN
cjfa-57638	191	4	,	,	PUNCT
cjfa-57638	191	5	28(1	28(1	NOUN
cjfa-57638	191	6	)	)	PUNCT
cjfa-57638	191	7	,	,	PUNCT
cjfa-57638	191	8	17–82	17–82	NUM
cjfa-57638	191	9	.	.	PUNCT
cjfa-57638	191	10	https://doi.org/	https://doi.org/	PROPN
cjfa-57638	191	11	10.1111	10.1111	NUM
cjfa-57638	191	12	/	/	SYM
cjfa-57638	191	13	j.1911	j.1911	PROPN
cjfa-57638	191	14	-	-	PUNCT
cjfa-57638	191	15	3846.2010.01041.x	3846.2010.01041.x	NOUN
cjfa-57638	191	16	.	.	PUNCT
cjfa-57638	192	1	demerjian	demerjian	ADJ
cjfa-57638	192	2	,	,	PUNCT
cjfa-57638	192	3	p.	p.	NOUN
cjfa-57638	192	4	,	,	PUNCT
cjfa-57638	192	5	lev	lev	NOUN
cjfa-57638	192	6	,	,	PUNCT
cjfa-57638	192	7	s.	s.	PROPN
cjfa-57638	192	8	,	,	PUNCT
cjfa-57638	192	9	&	&	CCONJ
cjfa-57638	192	10	mcvay	mcvay	PROPN
cjfa-57638	192	11	,	,	PUNCT
cjfa-57638	192	12	s.	s.	PROPN
cjfa-57638	192	13	(	(	PUNCT
cjfa-57638	192	14	2013	2013	NUM
cjfa-57638	192	15	)	)	PUNCT
cjfa-57638	192	16	.	.	PUNCT
cjfa-57638	193	1	managerial	managerial	ADJ
cjfa-57638	193	2	ability	ability	NOUN
cjfa-57638	193	3	and	and	CCONJ
cjfa-57638	193	4	earnings	earning	NOUN
cjfa-57638	193	5	quality	quality	NOUN
cjfa-57638	193	6	.	.	PUNCT
cjfa-57638	194	1	the	the	DET
cjfa-57638	194	2	accounting	accounting	NOUN
cjfa-57638	194	3	review	review	PROPN
cjfa-57638	194	4	,	,	PUNCT
cjfa-57638	194	5	88(2	88(2	NUM
cjfa-57638	194	6	)	)	PUNCT
cjfa-57638	194	7	,	,	PUNCT
cjfa-57638	194	8	463–498	463–498	NUM
cjfa-57638	194	9	.	.	PUNCT
cjfa-57638	195	1	https://doi.org/10.2308/accr-50318	https://doi.org/10.2308/accr-50318	PROPN
cjfa-57638	195	2	.	.	PUNCT
cjfa-57638	196	1	du	du	PROPN
cjfa-57638	196	2	,	,	PUNCT
cjfa-57638	196	3	x.	x.	PROPN
cjfa-57638	196	4	,	,	PUNCT
cjfa-57638	196	5	jian	jian	PROPN
cjfa-57638	196	6	,	,	PUNCT
cjfa-57638	196	7	w.	w.	PROPN
cjfa-57638	196	8	,	,	PUNCT
cjfa-57638	196	9	&	&	CCONJ
cjfa-57638	196	10	lai	lai	PROPN
cjfa-57638	196	11	,	,	PUNCT
cjfa-57638	196	12	s.	s.	PROPN
cjfa-57638	196	13	(	(	PUNCT
cjfa-57638	196	14	2017	2017	NUM
cjfa-57638	196	15	)	)	PUNCT
cjfa-57638	196	16	.	.	PUNCT
cjfa-57638	197	1	do	do	AUX
cjfa-57638	197	2	foreign	foreign	ADJ
cjfa-57638	197	3	directors	director	NOUN
cjfa-57638	197	4	mitigate	mitigate	VERB
cjfa-57638	197	5	earnings	earning	NOUN
cjfa-57638	197	6	management	management	NOUN
cjfa-57638	197	7	?	?	PUNCT
cjfa-57638	198	1	evidence	evidence	NOUN
cjfa-57638	198	2	from	from	ADP
cjfa-57638	198	3	china	china	PROPN
cjfa-57638	198	4	.	.	PUNCT
cjfa-57638	199	1	international	international	ADJ
cjfa-57638	199	2	journal	journal	PROPN
cjfa-57638	199	3	of	of	ADP
cjfa-57638	199	4	accounting	accounting	NOUN
cjfa-57638	199	5	,	,	PUNCT
cjfa-57638	199	6	52	52	NUM
cjfa-57638	199	7	,	,	PUNCT
cjfa-57638	199	8	142–177	142–177	NUM
cjfa-57638	199	9	.	.	PUNCT
cjfa-57638	200	1	https://doi	https://doi	NOUN
cjfa-57638	200	2	.	.	PUNCT
cjfa-57638	200	3	org/10.1016	org/10.1016	PROPN
cjfa-57638	200	4	/	/	SYM
cjfa-57638	200	5	j.intacc.2017.04.002	j.intacc.2017.04.002	PROPN
cjfa-57638	200	6	.	.	PUNCT
cjfa-57638	200	7	earley	earley	PROPN
cjfa-57638	200	8	,	,	PUNCT
cjfa-57638	200	9	p.c	p.c	PROPN
cjfa-57638	200	10	.	.	PROPN
cjfa-57638	200	11	,	,	PUNCT
cjfa-57638	200	12	&	&	CCONJ
cjfa-57638	200	13	mosakowski	mosakowski	PROPN
cjfa-57638	200	14	,	,	PUNCT
cjfa-57638	200	15	e.	e.	PROPN
cjfa-57638	200	16	(	(	PUNCT
cjfa-57638	200	17	2000	2000	NUM
cjfa-57638	200	18	)	)	PUNCT
cjfa-57638	200	19	.	.	PUNCT
cjfa-57638	201	1	creating	create	VERB
cjfa-57638	201	2	hybrid	hybrid	ADJ
cjfa-57638	201	3	team	team	NOUN
cjfa-57638	201	4	cultures	culture	NOUN
cjfa-57638	201	5	:	:	PUNCT
cjfa-57638	201	6	an	an	DET
cjfa-57638	201	7	empirical	empirical	ADJ
cjfa-57638	201	8	test	test	NOUN
cjfa-57638	201	9	of	of	ADP
cjfa-57638	201	10	transnational	transnational	ADJ
cjfa-57638	201	11	team	team	NOUN
cjfa-57638	201	12	functioning	function	VERB
cjfa-57638	201	13	.	.	PUNCT
cjfa-57638	202	1	academy	academy	PROPN
cjfa-57638	202	2	of	of	ADP
cjfa-57638	202	3	management	management	PROPN
cjfa-57638	202	4	journal	journal	PROPN
cjfa-57638	202	5	,	,	PUNCT
cjfa-57638	202	6	43(1	43(1	NOUN
cjfa-57638	202	7	)	)	PUNCT
cjfa-57638	202	8	,	,	PUNCT
cjfa-57638	202	9	26–49	26–49	NUM
cjfa-57638	202	10	.	.	PUNCT
cjfa-57638	203	1	https://doi.org/10.2307/1556384	https://doi.org/10.2307/1556384	PROPN
cjfa-57638	203	2	.	.	PUNCT
cjfa-57638	203	3	ebaid	ebaid	PROPN
cjfa-57638	203	4	,	,	PUNCT
cjfa-57638	203	5	i.e.s	i.e.s	ADJ
cjfa-57638	203	6	.	.	PUNCT
cjfa-57638	204	1	(	(	PUNCT
cjfa-57638	204	2	2023	2023	NUM
cjfa-57638	204	3	)	)	PUNCT
cjfa-57638	204	4	.	.	PUNCT
cjfa-57638	205	1	board	board	NOUN
cjfa-57638	205	2	characteristics	characteristic	NOUN
cjfa-57638	205	3	and	and	CCONJ
cjfa-57638	205	4	the	the	DET
cjfa-57638	205	5	likelihood	likelihood	NOUN
cjfa-57638	205	6	of	of	ADP
cjfa-57638	205	7	financial	financial	ADJ
cjfa-57638	205	8	statements	statement	NOUN
cjfa-57638	205	9	fraud	fraud	NOUN
cjfa-57638	205	10	:	:	PUNCT
cjfa-57638	205	11	empirical	empirical	ADJ
cjfa-57638	205	12	evidence	evidence	NOUN
cjfa-57638	205	13	from	from	ADP
cjfa-57638	205	14	an	an	DET
cjfa-57638	205	15	emerging	emerge	VERB
cjfa-57638	205	16	market	market	NOUN
cjfa-57638	205	17	.	.	PUNCT
cjfa-57638	206	1	future	future	ADJ
cjfa-57638	206	2	business	business	NOUN
cjfa-57638	206	3	journal	journal	NOUN
cjfa-57638	206	4	,	,	PUNCT
cjfa-57638	206	5	9	9	NUM
cjfa-57638	206	6	,	,	PUNCT
cjfa-57638	206	7	47	47	NUM
cjfa-57638	206	8	.	.	PUNCT
cjfa-57638	207	1	https://doi.org/10.1186/s43093-023-00218-z	https://doi.org/10.1186/s43093-023-00218-z	PROPN
cjfa-57638	207	2	.	.	PROPN
cjfa-57638	208	1	enofe	enofe	PROPN
cjfa-57638	208	2	,	,	PUNCT
cjfa-57638	208	3	a.e	a.e	PROPN
cjfa-57638	208	4	.	.	PROPN
cjfa-57638	208	5	,	,	PUNCT
cjfa-57638	208	6	mgbame	mgbame	PROPN
cjfa-57638	208	7	,	,	PUNCT
cjfa-57638	208	8	c.	c.	NOUN
cjfa-57638	208	9	,	,	PUNCT
cjfa-57638	208	10	otuya	otuya	PROPN
cjfa-57638	208	11	,	,	PUNCT
cjfa-57638	208	12	s.	s.	PROPN
cjfa-57638	208	13	,	,	PUNCT
cjfa-57638	208	14	&	&	CCONJ
cjfa-57638	208	15	ovie	ovie	PROPN
cjfa-57638	208	16	,	,	PUNCT
cjfa-57638	208	17	c.	c.	PROPN
cjfa-57638	208	18	(	(	PUNCT
cjfa-57638	208	19	2013	2013	NUM
cjfa-57638	208	20	)	)	PUNCT
cjfa-57638	208	21	.	.	PUNCT
cjfa-57638	209	1	audit	audit	NOUN
cjfa-57638	209	2	report	report	NOUN
cjfa-57638	209	3	and	and	CCONJ
cjfa-57638	209	4	going	go	VERB
cjfa-57638	209	5	concern	concern	NOUN
cjfa-57638	209	6	assumption	assumption	NOUN
cjfa-57638	209	7	in	in	ADP
cjfa-57638	209	8	the	the	DET
cjfa-57638	209	9	face	face	NOUN
cjfa-57638	209	10	of	of	ADP
cjfa-57638	209	11	corporate	corporate	ADJ
cjfa-57638	209	12	scandals	scandal	NOUN
cjfa-57638	209	13	in	in	ADP
cjfa-57638	209	14	nigeria	nigeria	PROPN
cjfa-57638	209	15	.	.	PUNCT
cjfa-57638	210	1	research	research	NOUN
cjfa-57638	210	2	journal	journal	PROPN
cjfa-57638	210	3	of	of	ADP
cjfa-57638	210	4	finance	finance	NOUN
cjfa-57638	210	5	and	and	CCONJ
cjfa-57638	210	6	accounting	accounting	NOUN
cjfa-57638	210	7	,	,	PUNCT
cjfa-57638	210	8	4(11	4(11	NUM
cjfa-57638	210	9	)	)	PUNCT
cjfa-57638	210	10	,	,	PUNCT
cjfa-57638	210	11	149–155	149–155	NUM
cjfa-57638	210	12	.	.	PUNCT
cjfa-57638	210	13	farha	farha	PROPN
cjfa-57638	210	14	,	,	PUNCT
cjfa-57638	210	15	j.	j.	PROPN
cjfa-57638	210	16	,	,	PUNCT
cjfa-57638	210	17	hossain	hossain	PROPN
cjfa-57638	210	18	,	,	PUNCT
cjfa-57638	210	19	m.m	m.m	PROPN
cjfa-57638	210	20	.	.	PROPN
cjfa-57638	210	21	,	,	PUNCT
cjfa-57638	210	22	&	&	CCONJ
cjfa-57638	210	23	ghosh	ghosh	PROPN
cjfa-57638	210	24	,	,	PUNCT
cjfa-57638	210	25	r.	r.	PROPN
cjfa-57638	210	26	(	(	PUNCT
cjfa-57638	210	27	2022	2022	NUM
cjfa-57638	210	28	)	)	PUNCT
cjfa-57638	210	29	.	.	PUNCT
cjfa-57638	211	1	board	board	NOUN
cjfa-57638	211	2	characteristics	characteristic	NOUN
cjfa-57638	211	3	,	,	PUNCT
cjfa-57638	211	4	audit	audit	NOUN
cjfa-57638	211	5	committee	committee	NOUN
cjfa-57638	211	6	attributes	attribute	NOUN
cjfa-57638	211	7	and	and	CCONJ
cjfa-57638	211	8	firm	firm	ADJ
cjfa-57638	211	9	performance	performance	NOUN
cjfa-57638	211	10	:	:	PUNCT
cjfa-57638	211	11	empirical	empirical	ADJ
cjfa-57638	211	12	evidence	evidence	NOUN
cjfa-57638	211	13	from	from	ADP
cjfa-57638	211	14	emerging	emerge	VERB
cjfa-57638	211	15	economy	economy	NOUN
cjfa-57638	211	16	.	.	PUNCT
cjfa-57638	212	1	asian	asian	ADJ
cjfa-57638	212	2	journal	journal	PROPN
cjfa-57638	212	3	of	of	ADP
cjfa-57638	212	4	accounting	accounting	NOUN
cjfa-57638	212	5	research	research	NOUN
cjfa-57638	212	6	,	,	PUNCT
cjfa-57638	212	7	7(1	7(1	NUM
cjfa-57638	212	8	)	)	PUNCT
cjfa-57638	212	9	,	,	PUNCT
cjfa-57638	212	10	84–96	84–96	NUM
cjfa-57638	212	11	.	.	PUNCT
cjfa-57638	213	1	https://doi.org/10.1108/ajar-112020-0115	https://doi.org/10.1108/ajar-112020-0115	PROPN
cjfa-57638	213	2	.	.	PUNCT
cjfa-57638	213	3	hasnan	hasnan	PROPN
cjfa-57638	213	4	,	,	PUNCT
cjfa-57638	213	5	s.	s.	PROPN
cjfa-57638	213	6	,	,	PUNCT
cjfa-57638	213	7	razali	razali	VERB
cjfa-57638	213	8	,	,	PUNCT
cjfa-57638	213	9	m.h	m.h	PROPN
cjfa-57638	213	10	.	.	PROPN
cjfa-57638	213	11	,	,	PUNCT
cjfa-57638	213	12	&	&	CCONJ
cjfa-57638	213	13	hussain	hussain	PROPN
cjfa-57638	213	14	,	,	PUNCT
cjfa-57638	213	15	a.r	a.r	PROPN
cjfa-57638	213	16	.	.	PROPN
cjfa-57638	213	17	(	(	PUNCT
cjfa-57638	213	18	2020	2020	NUM
cjfa-57638	213	19	)	)	PUNCT
cjfa-57638	213	20	the	the	DET
cjfa-57638	213	21	effect	effect	NOUN
cjfa-57638	213	22	of	of	ADP
cjfa-57638	213	23	corporate	corporate	ADJ
cjfa-57638	213	24	governance	governance	NOUN
cjfa-57638	213	25	and	and	CCONJ
cjfa-57638	213	26	firm	firm	ADJ
cjfa-57638	213	27	specific	specific	ADJ
cjfa-57638	213	28	characteristics	characteristic	NOUN
cjfa-57638	213	29	on	on	ADP
cjfa-57638	213	30	the	the	DET
cjfa-57638	213	31	incidence	incidence	NOUN
cjfa-57638	213	32	of	of	ADP
cjfa-57638	213	33	financial	financial	ADJ
cjfa-57638	213	34	restatement	restatement	NOUN
cjfa-57638	213	35	.	.	PUNCT
cjfa-57638	214	1	journal	journal	NOUN
cjfa-57638	214	2	of	of	ADP
cjfa-57638	214	3	financial	financial	ADJ
cjfa-57638	214	4	crime	crime	NOUN
cjfa-57638	214	5	,	,	PUNCT
cjfa-57638	214	6	28(1	28(1	NOUN
cjfa-57638	214	7	)	)	PUNCT
cjfa-57638	214	8	,	,	PUNCT
cjfa-57638	214	9	244–267	244–267	NUM
cjfa-57638	214	10	.	.	PUNCT
cjfa-57638	215	1	https://doi.org/10.1108/jfc-06-2020-0103	https://doi.org/10.1108/jfc-06-2020-0103	AUX
cjfa-57638	215	2	.	.	PUNCT
cjfa-57638	216	1	hays	hays	PROPN
cjfa-57638	216	2	-	-	PUNCT
cjfa-57638	216	3	thomas	thomas	PROPN
cjfa-57638	216	4	,	,	PUNCT
cjfa-57638	216	5	r.	r.	PROPN
cjfa-57638	216	6	(	(	PUNCT
cjfa-57638	216	7	2016	2016	NUM
cjfa-57638	216	8	)	)	PUNCT
cjfa-57638	216	9	.	.	PUNCT
cjfa-57638	217	1	managing	manage	VERB
cjfa-57638	217	2	workplace	workplace	NOUN
cjfa-57638	217	3	diversity	diversity	NOUN
cjfa-57638	217	4	and	and	CCONJ
cjfa-57638	217	5	inclusion	inclusion	NOUN
cjfa-57638	217	6	:	:	PUNCT
cjfa-57638	217	7	a	a	DET
cjfa-57638	217	8	psychological	psychological	ADJ
cjfa-57638	217	9	perspective	perspective	NOUN
cjfa-57638	217	10	.	.	PUNCT
cjfa-57638	218	1	routledge	routledge	PROPN
cjfa-57638	218	2	.	.	PUNCT
cjfa-57638	219	1	ibrahim	ibrahim	PROPN
cjfa-57638	219	2	,	,	PUNCT
cjfa-57638	219	3	s.i	s.i	PROPN
cjfa-57638	219	4	.	.	PROPN
cjfa-57638	219	5	,	,	PUNCT
cjfa-57638	219	6	&	&	CCONJ
cjfa-57638	219	7	yahaya	yahaya	PROPN
cjfa-57638	219	8	,	,	PUNCT
cjfa-57638	219	9	o.a	o.a	PROPN
cjfa-57638	219	10	.	.	PROPN
cjfa-57638	219	11	(	(	PUNCT
cjfa-57638	219	12	2024	2024	NUM
cjfa-57638	219	13	)	)	PUNCT
cjfa-57638	219	14	.	.	PUNCT
cjfa-57638	220	1	board	board	NOUN
cjfa-57638	220	2	of	of	ADP
cjfa-57638	220	3	directors	director	NOUN
cjfa-57638	220	4	and	and	CCONJ
cjfa-57638	220	5	financial	financial	ADJ
cjfa-57638	220	6	statements	statement	NOUN
cjfa-57638	220	7	fraud	fraud	NOUN
cjfa-57638	220	8	.	.	PUNCT
cjfa-57638	221	1	european	european	ADJ
cjfa-57638	221	2	journal	journal	PROPN
cjfa-57638	221	3	of	of	ADP
cjfa-57638	221	4	accounting	accounting	NOUN
cjfa-57638	221	5	finance	finance	PROPN
cjfa-57638	221	6	&	&	CCONJ
cjfa-57638	221	7	business	business	NOUN
cjfa-57638	221	8	,	,	PUNCT
cjfa-57638	221	9	12(1	12(1	NUM
cjfa-57638	221	10	)	)	PUNCT
cjfa-57638	221	11	,	,	PUNCT
cjfa-57638	221	12	138–167	138–167	NUM
cjfa-57638	221	13	.	.	PUNCT
cjfa-57638	222	1	https://doi	https://doi	X
cjfa-57638	222	2	.	.	PUNCT
cjfa-57638	222	3	org/10.1080/1331677x.2024.eafb/1801480	org/10.1080/1331677x.2024.eafb/1801480	NOUN
cjfa-57638	222	4	.	.	PUNCT
cjfa-57638	223	1	ilaboya	ilaboya	PROPN
cjfa-57638	223	2	,	,	PUNCT
cjfa-57638	223	3	o.j	o.j	PROPN
cjfa-57638	223	4	.	.	PROPN
cjfa-57638	223	5	,	,	PUNCT
cjfa-57638	223	6	&	&	CCONJ
cjfa-57638	223	7	lodikero	lodikero	NOUN
cjfa-57638	223	8	,	,	PUNCT
cjfa-57638	223	9	o.	o.	NOUN
cjfa-57638	223	10	(	(	PUNCT
cjfa-57638	223	11	2017	2017	NUM
cjfa-57638	223	12	)	)	PUNCT
cjfa-57638	223	13	.	.	PUNCT
cjfa-57638	224	1	board	board	NOUN
cjfa-57638	224	2	independence	independence	NOUN
cjfa-57638	224	3	and	and	CCONJ
cjfa-57638	224	4	financial	financial	ADJ
cjfa-57638	224	5	statement	statement	NOUN
cjfa-57638	224	6	fraud	fraud	NOUN
cjfa-57638	224	7	:	:	PUNCT
cjfa-57638	224	8	the	the	DET
cjfa-57638	224	9	moderating	moderate	VERB
cjfa-57638	224	10	effect	effect	NOUN
cjfa-57638	224	11	of	of	ADP
cjfa-57638	224	12	female	female	ADJ
cjfa-57638	224	13	gender	gender	NOUN
cjfa-57638	224	14	diversity	diversity	NOUN
cjfa-57638	224	15	.	.	PUNCT
cjfa-57638	225	1	accounting	accounting	NOUN
cjfa-57638	225	2	and	and	CCONJ
cjfa-57638	225	3	taxation	taxation	NOUN
cjfa-57638	225	4	review	review	NOUN
cjfa-57638	225	5	,	,	PUNCT
cjfa-57638	225	6	1(1	1(1	NUM
cjfa-57638	225	7	)	)	PUNCT
cjfa-57638	225	8	,	,	PUNCT
cjfa-57638	225	9	196–221	196–221	NUM
cjfa-57638	225	10	.	.	PUNCT
cjfa-57638	226	1	https://doi.org/10.1111/j.1911-3846.2010.01041.x	https://doi.org/10.1111/j.1911-3846.2010.01041.x	NOUN
cjfa-57638	226	2	https://doi.org/10.1111/j.1911-3846.2010.01041.x	https://doi.org/10.1111/j.1911-3846.2010.01041.x	PROPN
cjfa-57638	226	3	board	board	NOUN
cjfa-57638	226	4	expertise	expertise	NOUN
cjfa-57638	226	5	,	,	PUNCT
cjfa-57638	226	6	female	female	ADJ
cjfa-57638	226	7	gender	gender	NOUN
cjfa-57638	226	8	representation	representation	NOUN
cjfa-57638	226	9	…	…	PUNCT
cjfa-57638	226	10	8181	8181	NUM
cjfa-57638	226	11	inya	inya	PROPN
cjfa-57638	226	12	,	,	PUNCT
cjfa-57638	226	13	p.	p.	NOUN
cjfa-57638	226	14	,	,	PUNCT
cjfa-57638	226	15	psaros	psaros	PROPN
cjfa-57638	226	16	,	,	PUNCT
cjfa-57638	226	17	j.	j.	PROPN
cjfa-57638	226	18	,	,	PUNCT
cjfa-57638	226	19	&	&	CCONJ
cjfa-57638	226	20	seamer	seamer	NOUN
cjfa-57638	226	21	,	,	PUNCT
cjfa-57638	226	22	m.	m.	NOUN
cjfa-57638	226	23	(	(	PUNCT
cjfa-57638	226	24	2018	2018	NUM
cjfa-57638	226	25	)	)	PUNCT
cjfa-57638	226	26	.	.	PUNCT
cjfa-57638	227	1	the	the	DET
cjfa-57638	227	2	relevance	relevance	NOUN
cjfa-57638	227	3	of	of	ADP
cjfa-57638	227	4	western	western	ADJ
cjfa-57638	227	5	corporate	corporate	ADJ
cjfa-57638	227	6	governance	governance	NOUN
cjfa-57638	227	7	in	in	ADP
cjfa-57638	227	8	mitigating	mitigate	VERB
cjfa-57638	227	9	management	management	NOUN
cjfa-57638	227	10	misconduct	misconduct	NOUN
cjfa-57638	227	11	in	in	ADP
cjfa-57638	227	12	thailand	thailand	PROPN
cjfa-57638	227	13	.	.	PUNCT
cjfa-57638	228	1	emerging	emerge	VERB
cjfa-57638	228	2	market	market	NOUN
cjfa-57638	228	3	finance	finance	NOUN
cjfa-57638	228	4	and	and	CCONJ
cjfa-57638	228	5	trade	trade	NOUN
cjfa-57638	228	6	,	,	PUNCT
cjfa-57638	228	7	54(6	54(6	NUM
cjfa-57638	228	8	)	)	PUNCT
cjfa-57638	228	9	,	,	PUNCT
cjfa-57638	228	10	1425–1441	1425–1441	NUM
cjfa-57638	228	11	.	.	PUNCT
cjfa-57638	229	1	https://doi.org/10.1080/1540496x.2017.1307102	https://doi.org/10.1080/1540496x.2017.1307102	PROPN
cjfa-57638	229	2	.	.	PUNCT
cjfa-57638	229	3	jaggi	jaggi	PROPN
cjfa-57638	229	4	,	,	PUNCT
cjfa-57638	229	5	b.	b.	PROPN
cjfa-57638	229	6	,	,	PUNCT
cjfa-57638	229	7	leung	leung	PROPN
cjfa-57638	229	8	,	,	PUNCT
cjfa-57638	229	9	s.	s.	PROPN
cjfa-57638	229	10	,	,	PUNCT
cjfa-57638	229	11	&	&	CCONJ
cjfa-57638	229	12	gul	gul	PROPN
cjfa-57638	229	13	,	,	PUNCT
cjfa-57638	229	14	f.	f.	PROPN
cjfa-57638	229	15	(	(	PUNCT
cjfa-57638	229	16	2009	2009	NUM
cjfa-57638	229	17	)	)	PUNCT
cjfa-57638	229	18	.	.	PUNCT
cjfa-57638	230	1	family	family	NOUN
cjfa-57638	230	2	control	control	NOUN
cjfa-57638	230	3	,	,	PUNCT
cjfa-57638	230	4	board	board	NOUN
cjfa-57638	230	5	independence	independence	NOUN
cjfa-57638	230	6	and	and	CCONJ
cjfa-57638	230	7	earnings	earning	NOUN
cjfa-57638	230	8	management	management	NOUN
cjfa-57638	230	9	:	:	PUNCT
cjfa-57638	230	10	evidence	evidence	NOUN
cjfa-57638	230	11	based	base	VERB
cjfa-57638	230	12	on	on	ADP
cjfa-57638	230	13	hong	hong	PROPN
cjfa-57638	230	14	kong	kong	PROPN
cjfa-57638	230	15	firms	firm	NOUN
cjfa-57638	230	16	.	.	PUNCT
cjfa-57638	231	1	journal	journal	NOUN
cjfa-57638	231	2	of	of	ADP
cjfa-57638	231	3	accounting	accounting	NOUN
cjfa-57638	231	4	and	and	CCONJ
cjfa-57638	231	5	public	public	ADJ
cjfa-57638	231	6	policy	policy	NOUN
cjfa-57638	231	7	,	,	PUNCT
cjfa-57638	231	8	28(4	28(4	NUM
cjfa-57638	231	9	)	)	PUNCT
cjfa-57638	231	10	,	,	PUNCT
cjfa-57638	231	11	281–300	281–300	NUM
cjfa-57638	231	12	.	.	PUNCT
cjfa-57638	231	13	https://doi.org/10.1016/j.jaccpubpol.2009.06.002	https://doi.org/10.1016/j.jaccpubpol.2009.06.002	NOUN
cjfa-57638	231	14	.	.	PUNCT
cjfa-57638	232	1	jehu	jehu	PROPN
cjfa-57638	232	2	,	,	PUNCT
cjfa-57638	232	3	p.	p.	PROPN
cjfa-57638	232	4	,	,	PUNCT
cjfa-57638	232	5	&	&	CCONJ
cjfa-57638	232	6	ibrahim	ibrahim	PROPN
cjfa-57638	232	7	,	,	PUNCT
cjfa-57638	232	8	m.a	m.a	PROPN
cjfa-57638	232	9	.	.	PROPN
cjfa-57638	232	10	(	(	PUNCT
cjfa-57638	232	11	2020	2020	NUM
cjfa-57638	232	12	)	)	PUNCT
cjfa-57638	232	13	.	.	PUNCT
cjfa-57638	233	1	the	the	DET
cjfa-57638	233	2	effect	effect	NOUN
cjfa-57638	233	3	of	of	ADP
cjfa-57638	233	4	audit	audit	NOUN
cjfa-57638	233	5	committee	committee	NOUN
cjfa-57638	233	6	characteristics	characteristic	NOUN
cjfa-57638	233	7	on	on	ADP
cjfa-57638	233	8	financial	financial	ADJ
cjfa-57638	233	9	restatements	restatement	NOUN
cjfa-57638	233	10	in	in	ADP
cjfa-57638	233	11	nigeria	nigeria	PROPN
cjfa-57638	233	12	.	.	PUNCT
cjfa-57638	234	1	nigerian	nigerian	PROPN
cjfa-57638	234	2	journal	journal	PROPN
cjfa-57638	234	3	of	of	ADP
cjfa-57638	234	4	accounting	accounting	NOUN
cjfa-57638	234	5	and	and	CCONJ
cjfa-57638	234	6	finance	finance	NOUN
cjfa-57638	234	7	,	,	PUNCT
cjfa-57638	234	8	12(1	12(1	NUM
cjfa-57638	234	9	)	)	PUNCT
cjfa-57638	234	10	,	,	PUNCT
cjfa-57638	234	11	1–19	1–19	PROPN
cjfa-57638	234	12	.	.	PUNCT
cjfa-57638	235	1	kweki	kweki	PROPN
cjfa-57638	235	2	,	,	PUNCT
cjfa-57638	235	3	i.i	i.i	PROPN
cjfa-57638	235	4	.	.	PROPN
cjfa-57638	235	5	(	(	PUNCT
cjfa-57638	235	6	2021	2021	NUM
cjfa-57638	235	7	)	)	PUNCT
cjfa-57638	235	8	.	.	PUNCT
cjfa-57638	236	1	board	board	NOUN
cjfa-57638	236	2	composition	composition	NOUN
cjfa-57638	236	3	and	and	CCONJ
cjfa-57638	236	4	financial	financial	ADJ
cjfa-57638	236	5	statements	statement	NOUN
cjfa-57638	236	6	fraud	fraud	NOUN
cjfa-57638	236	7	.	.	PUNCT
cjfa-57638	237	1	fuo	fuo	DET
cjfa-57638	237	2	quarterly	quarterly	ADJ
cjfa-57638	237	3	journal	journal	NOUN
cjfa-57638	237	4	of	of	ADP
cjfa-57638	237	5	contemporary	contemporary	ADJ
cjfa-57638	237	6	research	research	NOUN
cjfa-57638	237	7	,	,	PUNCT
cjfa-57638	237	8	9(2	9(2	NUM
cjfa-57638	237	9	)	)	PUNCT
cjfa-57638	237	10	,	,	PUNCT
cjfa-57638	237	11	11–31	11–31	NUM
cjfa-57638	237	12	.	.	PUNCT
cjfa-57638	237	13	laskar	laskar	PROPN
cjfa-57638	237	14	,	,	PUNCT
cjfa-57638	237	15	n.	n.	PROPN
cjfa-57638	237	16	,	,	PUNCT
cjfa-57638	237	17	sahu	sahu	PROPN
cjfa-57638	237	18	,	,	PUNCT
cjfa-57638	237	19	j.p	j.p	PROPN
cjfa-57638	237	20	.	.	PROPN
cjfa-57638	237	21	,	,	PUNCT
cjfa-57638	237	22	&	&	CCONJ
cjfa-57638	237	23	choudhury	choudhury	PROPN
cjfa-57638	237	24	,	,	PUNCT
cjfa-57638	237	25	s.	s.	PROPN
cjfa-57638	237	26	(	(	PUNCT
cjfa-57638	237	27	2024	2024	NUM
cjfa-57638	237	28	)	)	PUNCT
cjfa-57638	237	29	.	.	PUNCT
cjfa-57638	238	1	impact	impact	NOUN
cjfa-57638	238	2	of	of	ADP
cjfa-57638	238	3	gender	gender	NOUN
cjfa-57638	238	4	diversity	diversity	NOUN
cjfa-57638	238	5	on	on	ADP
cjfa-57638	238	6	firm	firm	ADJ
cjfa-57638	238	7	performance	performance	NOUN
cjfa-57638	238	8	:	:	PUNCT
cjfa-57638	238	9	empirical	empirical	ADJ
cjfa-57638	238	10	evidence	evidence	NOUN
cjfa-57638	238	11	from	from	ADP
cjfa-57638	238	12	india	india	PROPN
cjfa-57638	238	13	.	.	PUNCT
cjfa-57638	239	1	management	management	NOUN
cjfa-57638	239	2	and	and	CCONJ
cjfa-57638	239	3	finance	finance	NOUN
cjfa-57638	239	4	,	,	PUNCT
cjfa-57638	239	5	50(3	50(3	NUM
cjfa-57638	239	6	)	)	PUNCT
cjfa-57638	239	7	,	,	PUNCT
cjfa-57638	239	8	614	614	NUM
cjfa-57638	239	9	–	–	PUNCT
cjfa-57638	239	10	633	633	NUM
cjfa-57638	239	11	.	.	PUNCT
cjfa-57638	240	1	https://doi.org/10.1108/mf-02-2023-0126	https://doi.org/10.1108/mf-02-2023-0126	NOUN
cjfa-57638	240	2	.	.	PUNCT
cjfa-57638	241	1	lee	lee	PROPN
cjfa-57638	241	2	,	,	PUNCT
cjfa-57638	241	3	c.y	c.y	PROPN
cjfa-57638	241	4	.	.	PROPN
cjfa-57638	241	5	,	,	PUNCT
cjfa-57638	241	6	chun	chun	PROPN
cjfa-57638	241	7	-	-	PUNCT
cjfa-57638	241	8	ru	ru	PROPN
cjfa-57638	241	9	,	,	PUNCT
cjfa-57638	241	10	w.	w.	PROPN
cjfa-57638	241	11	,	,	PUNCT
cjfa-57638	241	12	&	&	CCONJ
cjfa-57638	241	13	binh	binh	PROPN
cjfa-57638	241	14	,	,	PUNCT
cjfa-57638	241	15	t.n	t.n	PROPN
cjfa-57638	241	16	.	.	PROPN
cjfa-57638	241	17	(	(	PUNCT
cjfa-57638	241	18	2024	2024	NUM
cjfa-57638	241	19	)	)	PUNCT
cjfa-57638	241	20	.	.	PUNCT
cjfa-57638	242	1	board	board	NOUN
cjfa-57638	242	2	expertise	expertise	NOUN
cjfa-57638	242	3	background	background	NOUN
cjfa-57638	242	4	and	and	CCONJ
cjfa-57638	242	5	firm	firm	ADJ
cjfa-57638	242	6	performance	performance	NOUN
cjfa-57638	242	7	.	.	PUNCT
cjfa-57638	243	1	international	international	ADJ
cjfa-57638	243	2	journal	journal	PROPN
cjfa-57638	243	3	of	of	ADP
cjfa-57638	243	4	financial	financial	ADJ
cjfa-57638	243	5	studies	study	NOUN
cjfa-57638	243	6	,	,	PUNCT
cjfa-57638	243	7	12	12	NUM
cjfa-57638	243	8	,	,	PUNCT
cjfa-57638	243	9	17	17	NUM
cjfa-57638	243	10	.	.	PUNCT
cjfa-57638	244	1	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
cjfa-57638	244	2	ijfs12010017	ijfs12010017	PROPN
cjfa-57638	244	3	.	.	PUNCT
cjfa-57638	244	4	liao	liao	PROPN
cjfa-57638	244	5	,	,	PUNCT
cjfa-57638	244	6	l.	l.	PROPN
cjfa-57638	244	7	,	,	PUNCT
cjfa-57638	244	8	chen	chen	PROPN
cjfa-57638	244	9	,	,	PUNCT
cjfa-57638	244	10	g.	g.	PROPN
cjfa-57638	244	11	,	,	PUNCT
cjfa-57638	244	12	&	&	CCONJ
cjfa-57638	244	13	zheng	zheng	PROPN
cjfa-57638	244	14	,	,	PUNCT
cjfa-57638	244	15	d.	d.	PROPN
cjfa-57638	244	16	(	(	PUNCT
cjfa-57638	244	17	2019	2019	NUM
cjfa-57638	244	18	)	)	PUNCT
cjfa-57638	244	19	.	.	PUNCT
cjfa-57638	245	1	corporate	corporate	ADJ
cjfa-57638	245	2	social	social	ADJ
cjfa-57638	245	3	responsibility	responsibility	NOUN
cjfa-57638	245	4	and	and	CCONJ
cjfa-57638	245	5	financial	financial	ADJ
cjfa-57638	245	6	fraud	fraud	NOUN
cjfa-57638	245	7	:	:	PUNCT
cjfa-57638	245	8	evidence	evidence	NOUN
cjfa-57638	245	9	from	from	ADP
cjfa-57638	245	10	china	china	PROPN
cjfa-57638	245	11	.	.	PUNCT
cjfa-57638	246	1	accounting	accounting	PROPN
cjfa-57638	246	2	&	&	CCONJ
cjfa-57638	246	3	finance	finance	PROPN
cjfa-57638	246	4	,	,	PUNCT
cjfa-57638	246	5	59(5	59(5	NUM
cjfa-57638	246	6	)	)	PUNCT
cjfa-57638	246	7	,	,	PUNCT
cjfa-57638	246	8	3133–3169	3133–3169	NUM
cjfa-57638	246	9	.	.	PUNCT
cjfa-57638	247	1	https://doi	https://doi	PROPN
cjfa-57638	247	2	.	.	PUNCT
cjfa-57638	247	3	org/10.1111	org/10.1111	PROPN
cjfa-57638	247	4	/	/	SYM
cjfa-57638	247	5	acfi.12572	acfi.12572	PROPN
cjfa-57638	247	6	.	.	PUNCT
cjfa-57638	247	7	luo	luo	PROPN
cjfa-57638	247	8	,	,	PUNCT
cjfa-57638	247	9	j.h	j.h	PROPN
cjfa-57638	247	10	.	.	PROPN
cjfa-57638	247	11	,	,	PUNCT
cjfa-57638	247	12	peng	peng	PROPN
cjfa-57638	247	13	,	,	PUNCT
cjfa-57638	247	14	c.	c.	PROPN
cjfa-57638	247	15	,	,	PUNCT
cjfa-57638	247	16	&	&	CCONJ
cjfa-57638	247	17	zhang	zhang	PROPN
cjfa-57638	247	18	,	,	PUNCT
cjfa-57638	247	19	x.	x.	PROPN
cjfa-57638	247	20	(	(	PUNCT
cjfa-57638	247	21	2020	2020	NUM
cjfa-57638	247	22	)	)	PUNCT
cjfa-57638	247	23	.	.	PUNCT
cjfa-57638	248	1	the	the	DET
cjfa-57638	248	2	impact	impact	NOUN
cjfa-57638	248	3	of	of	ADP
cjfa-57638	248	4	cfo	cfo	ADJ
cjfa-57638	248	5	gender	gender	NOUN
cjfa-57638	248	6	on	on	ADP
cjfa-57638	248	7	corporate	corporate	ADJ
cjfa-57638	248	8	fraud	fraud	NOUN
cjfa-57638	248	9	:	:	PUNCT
cjfa-57638	248	10	evidence	evidence	NOUN
cjfa-57638	248	11	from	from	ADP
cjfa-57638	248	12	china	china	PROPN
cjfa-57638	248	13	.	.	PUNCT
cjfa-57638	249	1	pacific	pacific	ADJ
cjfa-57638	249	2	-	-	PUNCT
cjfa-57638	249	3	basin	basin	NOUN
cjfa-57638	249	4	finance	finance	NOUN
cjfa-57638	249	5	journal	journal	NOUN
cjfa-57638	249	6	,	,	PUNCT
cjfa-57638	249	7	63	63	NUM
cjfa-57638	249	8	,	,	PUNCT
cjfa-57638	249	9	10–14	10–14	NUM
cjfa-57638	249	10	.	.	PUNCT
cjfa-57638	249	11	https://doi.org/	https://doi.org/	VERB
cjfa-57638	249	12	10.1016	10.1016	NUM
cjfa-57638	249	13	/	/	SYM
cjfa-57638	249	14	j.pacfin.2020.101404	j.pacfin.2020.101404	NOUN
cjfa-57638	249	15	.	.	PUNCT
cjfa-57638	250	1	ma	ma	PROPN
cjfa-57638	250	2	,	,	PUNCT
cjfa-57638	250	3	z.	z.	PROPN
cjfa-57638	250	4	,	,	PUNCT
cjfa-57638	250	5	novoselov	novoselov	PROPN
cjfa-57638	250	6	,	,	PUNCT
cjfa-57638	250	7	k.e	k.e	PROPN
cjfa-57638	250	8	.	.	PROPN
cjfa-57638	250	9	,	,	PUNCT
cjfa-57638	250	10	zhou	zhou	PROPN
cjfa-57638	250	11	,	,	PUNCT
cjfa-57638	250	12	k.	k.	PROPN
cjfa-57638	250	13	,	,	PUNCT
cjfa-57638	250	14	&	&	CCONJ
cjfa-57638	250	15	zhou	zhou	PROPN
cjfa-57638	250	16	,	,	PUNCT
cjfa-57638	250	17	y.	y.	PROPN
cjfa-57638	250	18	(	(	PUNCT
cjfa-57638	250	19	2019	2019	NUM
cjfa-57638	250	20	)	)	PUNCT
cjfa-57638	250	21	.	.	PUNCT
cjfa-57638	251	1	managerial	managerial	ADJ
cjfa-57638	251	2	academic	academic	ADJ
cjfa-57638	251	3	experience	experience	NOUN
cjfa-57638	251	4	,	,	PUNCT
cjfa-57638	251	5	external	external	ADJ
cjfa-57638	251	6	monitoring	monitoring	NOUN
cjfa-57638	251	7	and	and	CCONJ
cjfa-57638	251	8	financial	financial	ADJ
cjfa-57638	251	9	reporting	reporting	NOUN
cjfa-57638	251	10	quality	quality	NOUN
cjfa-57638	251	11	.	.	PUNCT
cjfa-57638	252	1	journal	journal	PROPN
cjfa-57638	252	2	of	of	ADP
cjfa-57638	252	3	business	business	NOUN
cjfa-57638	252	4	and	and	CCONJ
cjfa-57638	252	5	financial	financial	ADJ
cjfa-57638	252	6	accounting	accounting	NOUN
cjfa-57638	252	7	,	,	PUNCT
cjfa-57638	252	8	46	46	NUM
cjfa-57638	252	9	,	,	PUNCT
cjfa-57638	252	10	843–878	843–878	NUM
cjfa-57638	252	11	.	.	PUNCT
cjfa-57638	253	1	https://doi.org/10.1111/jbfa.12398	https://doi.org/10.1111/jbfa.12398	NOUN
cjfa-57638	253	2	.	.	PUNCT
cjfa-57638	254	1	masulis	masulis	PROPN
cjfa-57638	254	2	,	,	PUNCT
cjfa-57638	254	3	r.w	r.w	PROPN
cjfa-57638	254	4	.	.	PROPN
cjfa-57638	254	5	,	,	PUNCT
cjfa-57638	254	6	wang	wang	PROPN
cjfa-57638	254	7	,	,	PUNCT
cjfa-57638	254	8	c.	c.	PROPN
cjfa-57638	254	9	,	,	PUNCT
cjfa-57638	254	10	&	&	CCONJ
cjfa-57638	254	11	xie	xie	PROPN
cjfa-57638	254	12	,	,	PUNCT
cjfa-57638	254	13	f.	f.	PROPN
cjfa-57638	254	14	(	(	PUNCT
cjfa-57638	254	15	2012	2012	NUM
cjfa-57638	254	16	)	)	PUNCT
cjfa-57638	254	17	.	.	PUNCT
cjfa-57638	255	1	globalizing	globalize	VERB
cjfa-57638	255	2	the	the	DET
cjfa-57638	255	3	boardroom	boardroom	NOUN
cjfa-57638	255	4	.	.	PUNCT
cjfa-57638	256	1	the	the	DET
cjfa-57638	256	2	effects	effect	NOUN
cjfa-57638	256	3	of	of	ADP
cjfa-57638	256	4	foreign	foreign	ADJ
cjfa-57638	256	5	directors	director	NOUN
cjfa-57638	256	6	on	on	ADP
cjfa-57638	256	7	corporate	corporate	ADJ
cjfa-57638	256	8	governance	governance	NOUN
cjfa-57638	256	9	and	and	CCONJ
cjfa-57638	256	10	firm	firm	ADJ
cjfa-57638	256	11	performance	performance	NOUN
cjfa-57638	256	12	.	.	PUNCT
cjfa-57638	257	1	journal	journal	NOUN
cjfa-57638	257	2	of	of	ADP
cjfa-57638	257	3	accounting	accounting	NOUN
cjfa-57638	257	4	and	and	CCONJ
cjfa-57638	257	5	economics	economic	NOUN
cjfa-57638	257	6	,	,	PUNCT
cjfa-57638	257	7	53(3	53(3	NUM
cjfa-57638	257	8	)	)	PUNCT
cjfa-57638	257	9	,	,	PUNCT
cjfa-57638	257	10	527–554	527–554	NUM
cjfa-57638	257	11	.	.	PUNCT
cjfa-57638	258	1	https://doi.org/10.1016/j.jacceco.2011.12.003	https://doi.org/10.1016/j.jacceco.2011.12.003	PROPN
cjfa-57638	258	2	.	.	PROPN
cjfa-57638	258	3	nasir	nasir	PROPN
cjfa-57638	258	4	,	,	PUNCT
cjfa-57638	258	5	n.	n.	PROPN
cjfa-57638	258	6	,	,	PUNCT
cjfa-57638	258	7	ali	ali	PROPN
cjfa-57638	258	8	,	,	PUNCT
cjfa-57638	258	9	m.j	m.j	PROPN
cjfa-57638	258	10	.	.	PROPN
cjfa-57638	258	11	,	,	PUNCT
cjfa-57638	258	12	&	&	CCONJ
cjfa-57638	258	13	ahmed	ahmed	PROPN
cjfa-57638	258	14	,	,	PUNCT
cjfa-57638	258	15	k.	k.	PROPN
cjfa-57638	258	16	(	(	PUNCT
cjfa-57638	258	17	2019	2019	NUM
cjfa-57638	258	18	)	)	PUNCT
cjfa-57638	258	19	.	.	PUNCT
cjfa-57638	259	1	corporate	corporate	ADJ
cjfa-57638	259	2	governance	governance	NOUN
cjfa-57638	259	3	,	,	PUNCT
cjfa-57638	259	4	board	board	NOUN
cjfa-57638	259	5	ethnicity	ethnicity	NOUN
cjfa-57638	259	6	and	and	CCONJ
cjfa-57638	259	7	financial	financial	ADJ
cjfa-57638	259	8	statement	statement	NOUN
cjfa-57638	259	9	fraud	fraud	NOUN
cjfa-57638	259	10	:	:	PUNCT
cjfa-57638	259	11	evidence	evidence	NOUN
cjfa-57638	259	12	from	from	ADP
cjfa-57638	259	13	malaysia	malaysia	PROPN
cjfa-57638	259	14	.	.	PUNCT
cjfa-57638	260	1	accounting	accounting	PROPN
cjfa-57638	260	2	research	research	PROPN
cjfa-57638	260	3	journal	journal	NOUN
cjfa-57638	260	4	,	,	PUNCT
cjfa-57638	260	5	32(3	32(3	NUM
cjfa-57638	260	6	)	)	PUNCT
cjfa-57638	260	7	,	,	PUNCT
cjfa-57638	260	8	514–531	514–531	NUM
cjfa-57638	260	9	.	.	PUNCT
cjfa-57638	261	1	https://doi.org/10.1108/arj-02-2018-0024	https://doi.org/10.1108/arj-02-2018-0024	NOUN
cjfa-57638	261	2	.	.	PUNCT
cjfa-57638	261	3	okeoma	okeoma	PROPN
cjfa-57638	261	4	,	,	PUNCT
cjfa-57638	261	5	e.c	e.c	PROPN
cjfa-57638	261	6	.	.	PROPN
cjfa-57638	261	7	,	,	PUNCT
cjfa-57638	261	8	&	&	CCONJ
cjfa-57638	261	9	kiabel	kiabel	PROPN
cjfa-57638	261	10	,	,	PUNCT
cjfa-57638	261	11	d.	d.	PROPN
cjfa-57638	261	12	(	(	PUNCT
cjfa-57638	261	13	2020	2020	NUM
cjfa-57638	261	14	)	)	PUNCT
cjfa-57638	261	15	.	.	PUNCT
cjfa-57638	262	1	audit	audit	NOUN
cjfa-57638	262	2	firm	firm	ADJ
cjfa-57638	262	3	size	size	NOUN
cjfa-57638	262	4	and	and	CCONJ
cjfa-57638	262	5	earnings	earning	NOUN
cjfa-57638	262	6	restatement	restatement	NOUN
cjfa-57638	262	7	of	of	ADP
cjfa-57638	262	8	quoted	quote	VERB
cjfa-57638	262	9	consumer	consumer	NOUN
cjfa-57638	262	10	goods	good	NOUN
cjfa-57638	262	11	manufacturing	manufacturing	NOUN
cjfa-57638	262	12	firms	firm	NOUN
cjfa-57638	262	13	in	in	ADP
cjfa-57638	262	14	nigeria	nigeria	PROPN
cjfa-57638	262	15	.	.	PUNCT
cjfa-57638	263	1	rsu	rsu	PROPN
cjfa-57638	263	2	journal	journal	PROPN
cjfa-57638	263	3	of	of	ADP
cjfa-57638	263	4	strategic	strategic	ADJ
cjfa-57638	263	5	and	and	CCONJ
cjfa-57638	263	6	internet	internet	NOUN
cjfa-57638	263	7	business	business	NOUN
cjfa-57638	263	8	,	,	PUNCT
cjfa-57638	263	9	5(2	5(2	NUM
cjfa-57638	263	10	)	)	PUNCT
cjfa-57638	263	11	,	,	PUNCT
cjfa-57638	263	12	1153–1163	1153–1163	NUM
cjfa-57638	263	13	.	.	PUNCT
cjfa-57638	264	1	onyinye	onyinye	PROPN
cjfa-57638	264	2	,	,	PUNCT
cjfa-57638	264	3	e.	e.	PROPN
cjfa-57638	264	4	(	(	PUNCT
cjfa-57638	264	5	2018	2018	NUM
cjfa-57638	264	6	)	)	PUNCT
cjfa-57638	264	7	.	.	PUNCT
cjfa-57638	265	1	board	board	NOUN
cjfa-57638	265	2	attributes	attribute	NOUN
cjfa-57638	265	3	and	and	CCONJ
cjfa-57638	265	4	financial	financial	ADJ
cjfa-57638	265	5	fraud	fraud	NOUN
cjfa-57638	265	6	likelihood	likelihood	NOUN
cjfa-57638	265	7	in	in	ADP
cjfa-57638	265	8	nigeria	nigeria	PROPN
cjfa-57638	265	9	.	.	PUNCT
cjfa-57638	266	1	journal	journal	PROPN
cjfa-57638	266	2	of	of	ADP
cjfa-57638	266	3	humanities	humanity	NOUN
cjfa-57638	266	4	and	and	CCONJ
cjfa-57638	266	5	social	social	ADJ
cjfa-57638	266	6	sciences	science	NOUN
cjfa-57638	266	7	,	,	PUNCT
cjfa-57638	266	8	3(2	3(2	NUM
cjfa-57638	266	9	)	)	PUNCT
cjfa-57638	266	10	,	,	PUNCT
cjfa-57638	266	11	89–99	89–99	NUM
cjfa-57638	266	12	.	.	PUNCT
cjfa-57638	267	1	otuya	otuya	PROPN
cjfa-57638	267	2	,	,	PUNCT
cjfa-57638	267	3	s.	s.	PROPN
cjfa-57638	267	4	,	,	PUNCT
cjfa-57638	267	5	&	&	CCONJ
cjfa-57638	267	6	emiaso	emiaso	PROPN
cjfa-57638	267	7	,	,	PUNCT
cjfa-57638	267	8	d.	d.	PROPN
cjfa-57638	267	9	(	(	PUNCT
cjfa-57638	267	10	2022	2022	NUM
cjfa-57638	267	11	)	)	PUNCT
cjfa-57638	267	12	.	.	PUNCT
cjfa-57638	268	1	accounting	accounting	NOUN
cjfa-57638	268	2	restatements	restatement	NOUN
cjfa-57638	268	3	,	,	PUNCT
cjfa-57638	268	4	multiple	multiple	ADJ
cjfa-57638	268	5	directorships	directorship	NOUN
cjfa-57638	268	6	and	and	CCONJ
cjfa-57638	268	7	related	related	ADJ
cjfa-57638	268	8	party	party	NOUN
cjfa-57638	268	9	transactions	transaction	NOUN
cjfa-57638	268	10	.	.	PUNCT
cjfa-57638	269	1	european	european	ADJ
cjfa-57638	269	2	journal	journal	PROPN
cjfa-57638	269	3	of	of	ADP
cjfa-57638	269	4	accounting	accounting	NOUN
cjfa-57638	269	5	,	,	PUNCT
cjfa-57638	269	6	auditing	auditing	NOUN
cjfa-57638	269	7	,	,	PUNCT
cjfa-57638	269	8	and	and	CCONJ
cjfa-57638	269	9	financial	financial	ADJ
cjfa-57638	269	10	research	research	NOUN
cjfa-57638	269	11	,	,	PUNCT
cjfa-57638	269	12	10(2	10(2	NUM
cjfa-57638	269	13	)	)	PUNCT
cjfa-57638	269	14	,	,	PUNCT
cjfa-57638	269	15	52–63	52–63	NUM
cjfa-57638	269	16	.	.	PUNCT
cjfa-57638	269	17	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	NOUN
cjfa-57638	269	18	.	.	PUNCT
cjfa-57638	270	1	otuya	otuya	PROPN
cjfa-57638	270	2	,	,	PUNCT
cjfa-57638	270	3	s.	s.	PROPN
cjfa-57638	270	4	,	,	PUNCT
cjfa-57638	270	5	donwa	donwa	PROPN
cjfa-57638	270	6	,	,	PUNCT
cjfa-57638	270	7	p.a	p.a	PROPN
cjfa-57638	270	8	.	.	PROPN
cjfa-57638	270	9	,	,	PUNCT
cjfa-57638	270	10	&	&	CCONJ
cjfa-57638	270	11	egware	egware	PROPN
cjfa-57638	270	12	,	,	PUNCT
cjfa-57638	270	13	n.	n.	NOUN
cjfa-57638	270	14	(	(	PUNCT
cjfa-57638	270	15	2017	2017	NUM
cjfa-57638	270	16	)	)	PUNCT
cjfa-57638	270	17	.	.	PUNCT
cjfa-57638	271	1	earnings	earning	NOUN
cjfa-57638	271	2	management	management	NOUN
cjfa-57638	271	3	and	and	CCONJ
cjfa-57638	271	4	quality	quality	NOUN
cjfa-57638	271	5	of	of	ADP
cjfa-57638	271	6	corporate	corporate	ADJ
cjfa-57638	271	7	governance	governance	NOUN
cjfa-57638	271	8	in	in	ADP
cjfa-57638	271	9	nigeria	nigeria	PROPN
cjfa-57638	271	10	.	.	PUNCT
cjfa-57638	272	1	a	a	DET
cjfa-57638	272	2	review	review	NOUN
cjfa-57638	272	3	of	of	ADP
cjfa-57638	272	4	executive	executive	ADJ
cjfa-57638	272	5	compensation	compensation	NOUN
cjfa-57638	272	6	and	and	CCONJ
cjfa-57638	272	7	audit	audit	NOUN
cjfa-57638	272	8	committee	committee	NOUN
cjfa-57638	272	9	characteristics	characteristic	NOUN
cjfa-57638	272	10	.	.	PUNCT
cjfa-57638	273	1	journal	journal	NOUN
cjfa-57638	273	2	of	of	ADP
cjfa-57638	273	3	accounting	accounting	NOUN
cjfa-57638	273	4	and	and	CCONJ
cjfa-57638	273	5	financial	financial	ADJ
cjfa-57638	273	6	management	management	NOUN
cjfa-57638	273	7	,	,	PUNCT
cjfa-57638	273	8	3(4	3(4	NUM
cjfa-57638	273	9	)	)	PUNCT
cjfa-57638	273	10	,	,	PUNCT
cjfa-57638	273	11	1–15	1–15	NUM
cjfa-57638	273	12	.	.	PUNCT
cjfa-57638	274	1	https://www.emerald.com/insight/search?q=khalada	https://www.emerald.com/insight/search?q=khalada	PROPN
cjfa-57638	274	2	sultana	sultana	PROPN
cjfa-57638	274	3	choudhury	choudhury	PROPN
cjfa-57638	274	4	https://doi.org/10.1108/mf-02-2023-0126	https://doi.org/10.1108/mf-02-2023-0126	PROPN
cjfa-57638	274	5	https://doi.org/10.1016/j.pacfin.2020.101404	https://doi.org/10.1016/j.pacfin.2020.101404	PROPN
cjfa-57638	274	6	https://doi.org/10.1016/j.pacfin.2020.101404	https://doi.org/10.1016/j.pacfin.2020.101404	PROPN
cjfa-57638	274	7	sunday	sunday	PROPN
cjfa-57638	274	8	otuya8282	otuya8282	PROPN
cjfa-57638	274	9	otuya	otuya	PROPN
cjfa-57638	274	10	,	,	PUNCT
cjfa-57638	274	11	s.	s.	PROPN
cjfa-57638	274	12	,	,	PUNCT
cjfa-57638	274	13	&	&	CCONJ
cjfa-57638	274	14	akpoyibo	akpoyibo	PROPN
cjfa-57638	274	15	,	,	PUNCT
cjfa-57638	274	16	g.	g.	PROPN
cjfa-57638	274	17	(	(	PUNCT
cjfa-57638	274	18	2022	2022	NUM
cjfa-57638	274	19	)	)	PUNCT
cjfa-57638	274	20	.	.	PUNCT
cjfa-57638	275	1	board	board	NOUN
cjfa-57638	275	2	structure	structure	NOUN
cjfa-57638	275	3	as	as	ADP
cjfa-57638	275	4	determinant	determinant	ADJ
cjfa-57638	275	5	of	of	ADP
cjfa-57638	275	6	corporate	corporate	ADJ
cjfa-57638	275	7	governance	governance	NOUN
cjfa-57638	275	8	disclosure	disclosure	NOUN
cjfa-57638	275	9	practices	practice	NOUN
cjfa-57638	275	10	and	and	CCONJ
cjfa-57638	275	11	compliance	compliance	NOUN
cjfa-57638	275	12	:	:	PUNCT
cjfa-57638	275	13	the	the	DET
cjfa-57638	275	14	moderating	moderate	VERB
cjfa-57638	275	15	influence	influence	NOUN
cjfa-57638	275	16	of	of	ADP
cjfa-57638	275	17	ceo	ceo	NOUN
cjfa-57638	275	18	power	power	NOUN
cjfa-57638	275	19	.	.	PUNCT
cjfa-57638	276	1	international	international	ADJ
cjfa-57638	276	2	journal	journal	PROPN
cjfa-57638	276	3	of	of	ADP
cjfa-57638	276	4	business	business	NOUN
cjfa-57638	276	5	and	and	CCONJ
cjfa-57638	276	6	management	management	NOUN
cjfa-57638	276	7	review	review	NOUN
cjfa-57638	276	8	,	,	PUNCT
cjfa-57638	276	9	10	10	NUM
cjfa-57638	276	10	(	(	PUNCT
cjfa-57638	276	11	2	2	NUM
cjfa-57638	276	12	)	)	PUNCT
cjfa-57638	276	13	,	,	PUNCT
cjfa-57638	276	14	54–71	54–71	NOUN
cjfa-57638	276	15	.	.	PUNCT
cjfa-57638	277	1	pamuk	pamuk	PROPN
cjfa-57638	277	2	,	,	PUNCT
cjfa-57638	277	3	m.	m.	NOUN
cjfa-57638	277	4	,	,	PUNCT
cjfa-57638	277	5	&	&	CCONJ
cjfa-57638	277	6	schumann	schumann	PROPN
cjfa-57638	277	7	,	,	PUNCT
cjfa-57638	277	8	m.	m.	NOUN
cjfa-57638	277	9	(	(	PUNCT
cjfa-57638	277	10	2023	2023	NUM
cjfa-57638	277	11	)	)	PUNCT
cjfa-57638	277	12	.	.	PUNCT
cjfa-57638	278	1	opening	open	VERB
cjfa-57638	278	2	a	a	DET
cjfa-57638	278	3	new	new	ADJ
cjfa-57638	278	4	era	era	NOUN
cjfa-57638	278	5	with	with	ADP
cjfa-57638	278	6	machine	machine	NOUN
cjfa-57638	278	7	learning	learning	NOUN
cjfa-57638	278	8	in	in	ADP
cjfa-57638	278	9	financial	financial	ADJ
cjfa-57638	278	10	services	service	NOUN
cjfa-57638	278	11	?	?	PUNCT
cjfa-57638	279	1	forecasting	forecast	VERB
cjfa-57638	279	2	corporate	corporate	ADJ
cjfa-57638	279	3	credit	credit	NOUN
cjfa-57638	279	4	ratings	rating	NOUN
cjfa-57638	279	5	based	base	VERB
cjfa-57638	279	6	on	on	ADP
cjfa-57638	279	7	annual	annual	ADJ
cjfa-57638	279	8	financial	financial	ADJ
cjfa-57638	279	9	statements	statement	NOUN
cjfa-57638	279	10	.	.	PUNCT
cjfa-57638	280	1	international	international	ADJ
cjfa-57638	280	2	journal	journal	PROPN
cjfa-57638	280	3	of	of	ADP
cjfa-57638	280	4	financial	financial	ADJ
cjfa-57638	280	5	studies	study	NOUN
cjfa-57638	280	6	,	,	PUNCT
cjfa-57638	280	7	11(3	11(3	NUM
cjfa-57638	280	8	)	)	PUNCT
cjfa-57638	280	9	,	,	PUNCT
cjfa-57638	280	10	96	96	NUM
cjfa-57638	280	11	.	.	PUNCT
cjfa-57638	281	1	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
cjfa-57638	281	2	ijfs11030096	ijfs11030096	PROPN
cjfa-57638	281	3	.	.	PUNCT
cjfa-57638	282	1	potharla	potharla	PROPN
cjfa-57638	282	2	,	,	PUNCT
cjfa-57638	282	3	s.	s.	PROPN
cjfa-57638	282	4	,	,	PUNCT
cjfa-57638	282	5	&	&	CCONJ
cjfa-57638	282	6	kolpula	kolpula	PROPN
cjfa-57638	282	7	,	,	PUNCT
cjfa-57638	282	8	s.	s.	PROPN
cjfa-57638	282	9	(	(	PUNCT
cjfa-57638	282	10	2023	2023	NUM
cjfa-57638	282	11	)	)	PUNCT
cjfa-57638	282	12	.	.	PUNCT
cjfa-57638	283	1	board	board	NOUN
cjfa-57638	283	2	independence	independence	NOUN
cjfa-57638	283	3	and	and	CCONJ
cjfa-57638	283	4	earnings	earning	NOUN
cjfa-57638	283	5	stability	stability	NOUN
cjfa-57638	283	6	:	:	PUNCT
cjfa-57638	283	7	a	a	DET
cjfa-57638	283	8	non	non	ADJ
cjfa-57638	283	9	-	-	ADJ
cjfa-57638	283	10	linear	linear	ADJ
cjfa-57638	283	11	perspective	perspective	NOUN
cjfa-57638	283	12	from	from	ADP
cjfa-57638	283	13	indian	indian	ADJ
cjfa-57638	283	14	companies	company	NOUN
cjfa-57638	283	15	.	.	PUNCT
cjfa-57638	284	1	copernican	copernican	PROPN
cjfa-57638	284	2	journal	journal	PROPN
cjfa-57638	284	3	of	of	ADP
cjfa-57638	284	4	finance	finance	PROPN
cjfa-57638	284	5	&	&	CCONJ
cjfa-57638	284	6	accounting	accounting	NOUN
cjfa-57638	284	7	,	,	PUNCT
cjfa-57638	284	8	12(4	12(4	NUM
cjfa-57638	284	9	)	)	PUNCT
cjfa-57638	284	10	,	,	PUNCT
cjfa-57638	284	11	73–88	73–88	NUM
cjfa-57638	284	12	.	.	PUNCT
cjfa-57638	285	1	https://doi.org/10.12775/cjfa.2023.021	https://doi.org/10.12775/cjfa.2023.021	PROPN
cjfa-57638	285	2	.	.	PUNCT
cjfa-57638	286	1	razali	razali	PROPN
cjfa-57638	286	2	,	,	PUNCT
cjfa-57638	286	3	w.	w.	PROPN
cjfa-57638	286	4	,	,	PUNCT
cjfa-57638	286	5	&	&	CCONJ
cjfa-57638	286	6	arshad	arshad	PROPN
cjfa-57638	286	7	,	,	PUNCT
cjfa-57638	286	8	r.	r.	PROPN
cjfa-57638	286	9	(	(	PUNCT
cjfa-57638	286	10	2014	2014	NUM
cjfa-57638	286	11	)	)	PUNCT
cjfa-57638	286	12	.	.	PUNCT
cjfa-57638	287	1	disclosure	disclosure	NOUN
cjfa-57638	287	2	of	of	ADP
cjfa-57638	287	3	corporate	corporate	ADJ
cjfa-57638	287	4	governance	governance	NOUN
cjfa-57638	287	5	structure	structure	NOUN
cjfa-57638	287	6	and	and	CCONJ
cjfa-57638	287	7	the	the	DET
cjfa-57638	287	8	likelihood	likelihood	NOUN
cjfa-57638	287	9	of	of	ADP
cjfa-57638	287	10	fraudulent	fraudulent	ADJ
cjfa-57638	287	11	financial	financial	ADJ
cjfa-57638	287	12	reporting	reporting	NOUN
cjfa-57638	287	13	.	.	PUNCT
cjfa-57638	288	1	procedia	procedia	NOUN
cjfa-57638	288	2	–	–	PUNCT
cjfa-57638	288	3	social	social	ADJ
cjfa-57638	288	4	and	and	CCONJ
cjfa-57638	288	5	behavioral	behavioral	ADJ
cjfa-57638	288	6	sciences	science	NOUN
cjfa-57638	288	7	,	,	PUNCT
cjfa-57638	288	8	145	145	NUM
cjfa-57638	288	9	,	,	PUNCT
cjfa-57638	288	10	243–253	243–253	NUM
cjfa-57638	288	11	.	.	PUNCT
cjfa-57638	289	1	https://doi.org/10.1016/j.sbspro.2014.06.032	https://doi.org/10.1016/j.sbspro.2014.06.032	NOUN
cjfa-57638	289	2	.	.	PUNCT
cjfa-57638	290	1	rubin	rubin	PROPN
cjfa-57638	290	2	,	,	PUNCT
cjfa-57638	290	3	a.	a.	PROPN
cjfa-57638	290	4	,	,	PUNCT
cjfa-57638	290	5	&	&	CCONJ
cjfa-57638	290	6	segal	segal	PROPN
cjfa-57638	290	7	,	,	PUNCT
cjfa-57638	290	8	d.	d.	PROPN
cjfa-57638	290	9	(	(	PUNCT
cjfa-57638	290	10	2019	2019	NUM
cjfa-57638	290	11	)	)	PUNCT
cjfa-57638	290	12	.	.	PUNCT
cjfa-57638	291	1	directors	director	NOUN
cjfa-57638	291	2	skill	skill	VERB
cjfa-57638	291	3	and	and	CCONJ
cjfa-57638	291	4	financial	financial	ADJ
cjfa-57638	291	5	reporting	reporting	NOUN
cjfa-57638	291	6	quality	quality	NOUN
cjfa-57638	291	7	.	.	PUNCT
cjfa-57638	292	1	journal	journal	PROPN
cjfa-57638	292	2	of	of	ADP
cjfa-57638	292	3	business	business	NOUN
cjfa-57638	292	4	finance	finance	PROPN
cjfa-57638	292	5	&	&	CCONJ
cjfa-57638	292	6	accounting	accounting	PROPN
cjfa-57638	292	7	,	,	PUNCT
cjfa-57638	292	8	46(3–4	46(3–4	NOUN
cjfa-57638	292	9	)	)	PUNCT
cjfa-57638	292	10	,	,	PUNCT
cjfa-57638	292	11	457–493	457–493	NUM
cjfa-57638	292	12	.	.	PUNCT
cjfa-57638	293	1	https://doi.org/10.1111/	https://doi.org/10.1111/	PROPN
cjfa-57638	293	2	jbfa.12359	jbfa.12359	PROPN
cjfa-57638	293	3	.	.	PUNCT
cjfa-57638	294	1	utari	utari	PROPN
cjfa-57638	294	2	,	,	PUNCT
cjfa-57638	294	3	n.w	n.w	PROPN
cjfa-57638	294	4	.	.	PROPN
cjfa-57638	294	5	,	,	PUNCT
cjfa-57638	294	6	rustiarini	rustiarini	PROPN
cjfa-57638	294	7	,	,	PUNCT
cjfa-57638	294	8	s.	s.	PROPN
cjfa-57638	294	9	,	,	PUNCT
cjfa-57638	294	10	&	&	CCONJ
cjfa-57638	294	11	dewi	dewi	PROPN
cjfa-57638	294	12	,	,	PUNCT
cjfa-57638	294	13	p.u	p.u	PROPN
cjfa-57638	294	14	.	.	PROPN
cjfa-57638	294	15	(	(	PUNCT
cjfa-57638	294	16	2021	2021	NUM
cjfa-57638	294	17	)	)	PUNCT
cjfa-57638	294	18	.	.	PUNCT
cjfa-57638	295	1	board	board	NOUN
cjfa-57638	295	2	characteristic	characteristic	ADJ
cjfa-57638	295	3	and	and	CCONJ
cjfa-57638	295	4	financial	financial	ADJ
cjfa-57638	295	5	restatement	restatement	NOUN
cjfa-57638	295	6	.	.	PUNCT
cjfa-57638	296	1	jurnal	jurnal	ADJ
cjfa-57638	296	2	keuangan	keuangan	PROPN
cjfa-57638	296	3	dan	dan	PROPN
cjfa-57638	296	4	perbankan	perbankan	PROPN
cjfa-57638	296	5	,	,	PUNCT
cjfa-57638	296	6	25(3	25(3	NUM
cjfa-57638	296	7	)	)	PUNCT
cjfa-57638	296	8	,	,	PUNCT
cjfa-57638	296	9	492–507	492–507	NUM
cjfa-57638	296	10	.	.	PUNCT
cjfa-57638	297	1	https://doi.org/10.26905/	https://doi.org/10.26905/	PROPN
cjfa-57638	297	2	jkdp.v25i3.5883	jkdp.v25i3.5883	PROPN
cjfa-57638	297	3	.	.	PUNCT
cjfa-57638	298	1	velte	velte	NOUN
cjfa-57638	298	2	,	,	PUNCT
cjfa-57638	298	3	p.	p.	NOUN
cjfa-57638	298	4	(	(	PUNCT
cjfa-57638	298	5	2023a	2023a	NUM
cjfa-57638	298	6	)	)	PUNCT
cjfa-57638	298	7	.	.	PUNCT
cjfa-57638	299	1	the	the	DET
cjfa-57638	299	2	impact	impact	NOUN
cjfa-57638	299	3	of	of	ADP
cjfa-57638	299	4	external	external	ADJ
cjfa-57638	299	5	auditors	auditor	NOUN
cjfa-57638	299	6	on	on	ADP
cjfa-57638	299	7	forms	form	NOUN
cjfa-57638	299	8	’	'	PUNCT
cjfa-57638	299	9	financial	financial	ADJ
cjfa-57638	299	10	restatements	restatement	NOUN
cjfa-57638	299	11	:	:	PUNCT
cjfa-57638	299	12	a	a	DET
cjfa-57638	299	13	review	review	NOUN
cjfa-57638	299	14	of	of	ADP
cjfa-57638	299	15	archival	archival	NOUN
cjfa-57638	299	16	studies	study	NOUN
cjfa-57638	299	17	and	and	CCONJ
cjfa-57638	299	18	implications	implication	NOUN
cjfa-57638	299	19	for	for	ADP
cjfa-57638	299	20	future	future	ADJ
cjfa-57638	299	21	research	research	NOUN
cjfa-57638	299	22	.	.	PUNCT
cjfa-57638	300	1	management	management	NOUN
cjfa-57638	300	2	review	review	NOUN
cjfa-57638	300	3	quarterly	quarterly	ADV
cjfa-57638	300	4	,	,	PUNCT
cjfa-57638	300	5	73	73	NUM
cjfa-57638	300	6	,	,	PUNCT
cjfa-57638	300	7	959–985	959–985	NUM
cjfa-57638	300	8	.	.	PUNCT
cjfa-57638	301	1	https://doi.org/10.1007/s11301-022-00264-x	https://doi.org/10.1007/s11301-022-00264-x	PROPN
cjfa-57638	301	2	.	.	PUNCT
cjfa-57638	301	3	velte	velte	NOUN
cjfa-57638	301	4	,	,	PUNCT
cjfa-57638	301	5	p.	p.	NOUN
cjfa-57638	301	6	(	(	PUNCT
cjfa-57638	301	7	2023b	2023b	NUM
cjfa-57638	301	8	)	)	PUNCT
cjfa-57638	301	9	.	.	PUNCT
cjfa-57638	302	1	the	the	DET
cjfa-57638	302	2	link	link	NOUN
cjfa-57638	302	3	between	between	ADP
cjfa-57638	302	4	corporate	corporate	ADJ
cjfa-57638	302	5	governance	governance	NOUN
cjfa-57638	302	6	and	and	CCONJ
cjfa-57638	302	7	corporate	corporate	ADJ
cjfa-57638	302	8	financial	financial	ADJ
cjfa-57638	302	9	misconduct	misconduct	NOUN
cjfa-57638	302	10	.	.	PUNCT
cjfa-57638	303	1	a	a	DET
cjfa-57638	303	2	review	review	NOUN
cjfa-57638	303	3	of	of	ADP
cjfa-57638	303	4	archival	archival	NOUN
cjfa-57638	303	5	studies	study	NOUN
cjfa-57638	303	6	and	and	CCONJ
cjfa-57638	303	7	implications	implication	NOUN
cjfa-57638	303	8	for	for	ADP
cjfa-57638	303	9	future	future	ADJ
cjfa-57638	303	10	research	research	NOUN
cjfa-57638	303	11	.	.	PUNCT
cjfa-57638	304	1	management	management	NOUN
cjfa-57638	304	2	review	review	NOUN
cjfa-57638	304	3	quarterly	quarterly	ADV
cjfa-57638	304	4	,	,	PUNCT
cjfa-57638	304	5	73	73	NUM
cjfa-57638	304	6	,	,	PUNCT
cjfa-57638	304	7	353–411	353–411	NUM
cjfa-57638	304	8	.	.	PUNCT
cjfa-57638	305	1	https://doi.org/10.1007/s11301-02100244-7	https://doi.org/10.1007/s11301-02100244-7	PROPN
cjfa-57638	305	2	.	.	PUNCT
cjfa-57638	306	1	westphal	westphal	PROPN
cjfa-57638	306	2	,	,	PUNCT
cjfa-57638	306	3	j.d	j.d	PROPN
cjfa-57638	306	4	.	.	PROPN
cjfa-57638	306	5	,	,	PUNCT
cjfa-57638	306	6	&	&	CCONJ
cjfa-57638	306	7	milton	milton	PROPN
cjfa-57638	306	8	,	,	PUNCT
cjfa-57638	306	9	l.p	l.p	PROPN
cjfa-57638	306	10	.	.	PROPN
cjfa-57638	306	11	(	(	PUNCT
cjfa-57638	306	12	2000	2000	NUM
cjfa-57638	306	13	)	)	PUNCT
cjfa-57638	306	14	.	.	PUNCT
cjfa-57638	307	1	how	how	SCONJ
cjfa-57638	307	2	experience	experience	NOUN
cjfa-57638	307	3	and	and	CCONJ
cjfa-57638	307	4	network	network	NOUN
cjfa-57638	307	5	tiles	tile	NOUN
cjfa-57638	307	6	affect	affect	VERB
cjfa-57638	307	7	the	the	DET
cjfa-57638	307	8	influence	influence	NOUN
cjfa-57638	307	9	of	of	ADP
cjfa-57638	307	10	demographic	demographic	ADJ
cjfa-57638	307	11	minorities	minority	NOUN
cjfa-57638	307	12	in	in	ADP
cjfa-57638	307	13	corporate	corporate	ADJ
cjfa-57638	307	14	boards	board	NOUN
cjfa-57638	307	15	.	.	PUNCT
cjfa-57638	308	1	administrative	administrative	ADJ
cjfa-57638	308	2	science	science	PROPN
cjfa-57638	308	3	quarterly	quarterly	PROPN
cjfa-57638	308	4	,	,	PUNCT
cjfa-57638	308	5	45(2	45(2	NOUN
cjfa-57638	308	6	)	)	PUNCT
cjfa-57638	308	7	,	,	PUNCT
cjfa-57638	308	8	111	111	NUM
cjfa-57638	308	9	.	.	PUNCT
cjfa-57638	309	1	https://doi.org/10.2139/ssrn.236441	https://doi.org/10.2139/ssrn.236441	NOUN
cjfa-57638	309	2	.	.	PUNCT
cjfa-57638	310	1	xiang	xiang	PROPN
cjfa-57638	310	2	,	,	PUNCT
cjfa-57638	310	3	r.	r.	PROPN
cjfa-57638	310	4	,	,	PUNCT
cjfa-57638	310	5	&	&	CCONJ
cjfa-57638	310	6	zhu	zhu	PROPN
cjfa-57638	310	7	,	,	PUNCT
cjfa-57638	310	8	w.	w.	PROPN
cjfa-57638	310	9	(	(	PUNCT
cjfa-57638	310	10	2023	2023	NUM
cjfa-57638	310	11	)	)	PUNCT
cjfa-57638	310	12	.	.	PUNCT
cjfa-57638	311	1	academic	academic	ADJ
cjfa-57638	311	2	independent	independent	ADJ
cjfa-57638	311	3	directors	director	NOUN
cjfa-57638	311	4	and	and	CCONJ
cjfa-57638	311	5	corporate	corporate	ADJ
cjfa-57638	311	6	fraud	fraud	NOUN
cjfa-57638	311	7	:	:	PUNCT
cjfa-57638	311	8	evidence	evidence	NOUN
cjfa-57638	311	9	from	from	ADP
cjfa-57638	311	10	china	china	PROPN
cjfa-57638	311	11	.	.	PUNCT
cjfa-57638	312	1	asia	asia	PROPN
cjfa-57638	312	2	pacific	pacific	PROPN
cjfa-57638	312	3	journal	journal	PROPN
cjfa-57638	312	4	of	of	ADP
cjfa-57638	312	5	accounting	accounting	NOUN
cjfa-57638	312	6	and	and	CCONJ
cjfa-57638	312	7	economics	economic	NOUN
cjfa-57638	312	8	,	,	PUNCT
cjfa-57638	312	9	30(2	30(2	NUM
cjfa-57638	312	10	)	)	PUNCT
cjfa-57638	312	11	.	.	PUNCT
cjfa-57638	313	1	https://	https://	PROPN
cjfa-57638	313	2	doi.org/10.1080/16081625.2020.1848594	doi.org/10.1080/16081625.2020.1848594	PROPN
cjfa-57638	313	3	.	.	PUNCT
cjfa-57638	314	1	yu	yu	PROPN
cjfa-57638	314	2	,	,	PUNCT
cjfa-57638	314	3	j.	j.	PROPN
cjfa-57638	314	4	,	,	PUNCT
cjfa-57638	314	5	kwak	kwak	PROPN
cjfa-57638	314	6	,	,	PUNCT
cjfa-57638	314	7	b.	b.	PROPN
cjfa-57638	314	8	,	,	PUNCT
cjfa-57638	314	9	park	park	PROPN
cjfa-57638	314	10	,	,	PUNCT
cjfa-57638	314	11	m.s	m.s	PROPN
cjfa-57638	314	12	.	.	PROPN
cjfa-57638	314	13	,	,	PUNCT
cjfa-57638	314	14	&	&	CCONJ
cjfa-57638	314	15	zang	zang	PROPN
cjfa-57638	314	16	,	,	PUNCT
cjfa-57638	314	17	y.	y.	PROPN
cjfa-57638	314	18	(	(	PUNCT
cjfa-57638	314	19	2021	2021	NUM
cjfa-57638	314	20	)	)	PUNCT
cjfa-57638	314	21	.	.	PUNCT
cjfa-57638	315	1	the	the	DET
cjfa-57638	315	2	impact	impact	NOUN
cjfa-57638	315	3	of	of	ADP
cjfa-57638	315	4	ceo	ceo	NOUN
cjfa-57638	315	5	/	/	SYM
cjfa-57638	315	6	cfo	cfo	NOUN
cjfa-57638	315	7	outside	outside	ADJ
cjfa-57638	315	8	directorships	directorship	NOUN
cjfa-57638	315	9	on	on	ADP
cjfa-57638	315	10	auditor	auditor	NOUN
cjfa-57638	315	11	selection	selection	NOUN
cjfa-57638	315	12	and	and	CCONJ
cjfa-57638	315	13	audit	audit	NOUN
cjfa-57638	315	14	quality	quality	NOUN
cjfa-57638	315	15	.	.	PUNCT
cjfa-57638	316	1	european	european	ADJ
cjfa-57638	316	2	accounting	accounting	PROPN
cjfa-57638	316	3	review	review	PROPN
cjfa-57638	316	4	,	,	PUNCT
cjfa-57638	316	5	30(4	30(4	NUM
cjfa-57638	316	6	)	)	PUNCT
cjfa-57638	316	7	,	,	PUNCT
cjfa-57638	316	8	611–643	611–643	NUM
cjfa-57638	316	9	.	.	PUNCT
cjfa-57638	317	1	https://doi.org/10.1080/09638180.2020.1807381	https://doi.org/10.1080/09638180.2020.1807381	PROPN
cjfa-57638	317	2	.	.	PUNCT
cjfa-57638	318	1	https://ideas.repec.org/a/bla/jbfnac/v46y2019i3-4p457-493.html	https://ideas.repec.org/a/bla/jbfnac/v46y2019i3-4p457-493.html	PROPN
cjfa-57638	319	1	https://ideas.repec.org/s/bla/jbfnac.html	https://ideas.repec.org/s/bla/jbfnac.html	PRON
cjfa-57638	319	2	https://ideas.repec.org/s/bla/jbfnac.html	https://ideas.repec.org/s/bla/jbfnac.html	X