id	sid	tid	token	lemma	pos
cjfa-59252	1	1	6161copernican	6161copernican	NUM
cjfa-59252	1	2	journal	journal	NOUN
cjfa-59252	1	3	of	of	ADP
cjfa-59252	1	4	finance	finance	PROPN
cjfa-59252	1	5	&	&	CCONJ
cjfa-59252	1	6	accounting	accounting	PROPN
cjfa-59252	1	7	e	e	PROPN
cjfa-59252	1	8	-	-	PROPN
cjfa-59252	1	9	issn	issn	PROPN
cjfa-59252	1	10	2300	2300	NUM
cjfa-59252	1	11	-	-	SYM
cjfa-59252	1	12	3065	3065	NUM
cjfa-59252	1	13	p	p	PROPN
cjfa-59252	1	14	-	-	PUNCT
cjfa-59252	1	15	issn	issn	PROPN
cjfa-59252	1	16	2300	2300	NUM
cjfa-59252	1	17	-	-	SYM
cjfa-59252	1	18	12402024	12402024	NUM
cjfa-59252	1	19	,	,	PUNCT
cjfa-59252	1	20	volume	volume	NOUN
cjfa-59252	1	21	13	13	NUM
cjfa-59252	1	22	,	,	PUNCT
cjfa-59252	1	23	issue	issue	VERB
cjfa-59252	1	24	4	4	NUM
cjfa-59252	1	25	date	date	NOUN
cjfa-59252	1	26	of	of	ADP
cjfa-59252	1	27	submission	submission	NOUN
cjfa-59252	1	28	:	:	PUNCT
cjfa-59252	1	29	may	may	AUX
cjfa-59252	1	30	30	30	NUM
cjfa-59252	1	31	,	,	PUNCT
cjfa-59252	1	32	2024	2024	NUM
cjfa-59252	1	33	;	;	PUNCT
cjfa-59252	1	34	date	date	NOUN
cjfa-59252	1	35	of	of	ADP
cjfa-59252	1	36	acceptance	acceptance	NOUN
cjfa-59252	1	37	:	:	PUNCT
cjfa-59252	1	38	october	october	PROPN
cjfa-59252	1	39	20	20	NUM
cjfa-59252	1	40	,	,	PUNCT
cjfa-59252	1	41	2024	2024	NUM
cjfa-59252	1	42	.	.	PUNCT
cjfa-59252	2	1	*	*	PUNCT
cjfa-59252	2	2	contact	contact	NOUN
cjfa-59252	2	3	information	information	NOUN
cjfa-59252	2	4	(	(	PUNCT
cjfa-59252	2	5	corresponding	correspond	VERB
cjfa-59252	2	6	author	author	NOUN
cjfa-59252	2	7	):	):	PUNCT
cjfa-59252	2	8	ilelaboyecharles@gmail.com	ilelaboyecharles@gmail.com	PROPN
cjfa-59252	2	9	,	,	PUNCT
cjfa-59252	2	10	bank	bank	PROPN
cjfa-59252	2	11	of	of	ADP
cjfa-59252	2	12	agriculture	agriculture	PROPN
cjfa-59252	2	13	ltd	ltd	PROPN
cjfa-59252	2	14	.	.	PROPN
cjfa-59252	2	15	,	,	PUNCT
cjfa-59252	2	16	total	total	ADJ
cjfa-59252	2	17	garden	garden	NOUN
cjfa-59252	2	18	ibadan	ibadan	PROPN
cjfa-59252	2	19	,	,	PUNCT
cjfa-59252	2	20	oyo	oyo	NOUN
cjfa-59252	2	21	state	state	NOUN
cjfa-59252	2	22	,	,	PUNCT
cjfa-59252	2	23	nigeria	nigeria	PROPN
cjfa-59252	2	24	,	,	PUNCT
cjfa-59252	2	25	phone	phone	NOUN
cjfa-59252	2	26	:	:	PUNCT
cjfa-59252	2	27	+2348038242855	+2348038242855	NUM
cjfa-59252	2	28	;	;	PUNCT
cjfa-59252	2	29	orcid	orcid	NOUN
cjfa-59252	3	1	i	i	NOUN
cjfa-59252	3	2	d	d	NOUN
cjfa-59252	3	3	:	:	PUNCT
cjfa-59252	3	4	http://orcid.org/0009-0007-4354-7048	http://orcid.org/0009-0007-4354-7048	ADV
cjfa-59252	3	5	.	.	PUNCT
cjfa-59252	4	1	*	*	PUNCT
cjfa-59252	4	2	*	*	PUNCT
cjfa-59252	4	3	contact	contact	NOUN
cjfa-59252	4	4	information	information	NOUN
cjfa-59252	4	5	:	:	PUNCT
cjfa-59252	5	1	muyiwa.alade@aaua.edu.ng	muyiwa.alade@aaua.edu.ng	ADJ
cjfa-59252	5	2	,	,	PUNCT
cjfa-59252	5	3	department	department	NOUN
cjfa-59252	5	4	of	of	ADP
cjfa-59252	5	5	accounting	accounting	PROPN
cjfa-59252	5	6	,	,	PUNCT
cjfa-59252	5	7	adekunle	adekunle	PROPN
cjfa-59252	5	8	ajasin	ajasin	PROPN
cjfa-59252	5	9	university	university	PROPN
cjfa-59252	5	10	,	,	PUNCT
cjfa-59252	5	11	akungba	akungba	NOUN
cjfa-59252	5	12	akoko	akoko	NOUN
cjfa-59252	5	13	,	,	PUNCT
cjfa-59252	5	14	ondo	ondo	NOUN
cjfa-59252	5	15	state	state	PROPN
cjfa-59252	5	16	,	,	PUNCT
cjfa-59252	5	17	nigeria	nigeria	PROPN
cjfa-59252	5	18	,	,	PUNCT
cjfa-59252	5	19	phone	phone	NOUN
cjfa-59252	5	20	:	:	PUNCT
cjfa-59252	5	21	+2348065339449	+2348065339449	ADJ
cjfa-59252	5	22	;	;	PUNCT
cjfa-59252	5	23	orcid	orcid	PROPN
cjfa-59252	6	1	i	i	NOUN
cjfa-59252	6	2	d	d	NOUN
cjfa-59252	6	3	:	:	PUNCT
cjfa-59252	6	4	http://orcid.org/0000-0002-6189-9318	http://orcid.org/0000-0002-6189-9318	NOUN
cjfa-59252	6	5	.	.	PUNCT
cjfa-59252	7	1	ilelaboye	ilelaboye	PROPN
cjfa-59252	7	2	,	,	PUNCT
cjfa-59252	7	3	c.s	c.s	PROPN
cjfa-59252	7	4	.	.	PROPN
cjfa-59252	7	5	,	,	PUNCT
cjfa-59252	7	6	&	&	CCONJ
cjfa-59252	7	7	alade	alade	PROPN
cjfa-59252	7	8	,	,	PUNCT
cjfa-59252	7	9	m.e	m.e	PROPN
cjfa-59252	7	10	.	.	PROPN
cjfa-59252	7	11	(	(	PUNCT
cjfa-59252	7	12	2024	2024	NUM
cjfa-59252	7	13	)	)	PUNCT
cjfa-59252	7	14	.	.	PUNCT
cjfa-59252	8	1	monitoring	monitor	VERB
cjfa-59252	8	2	activities	activity	NOUN
cjfa-59252	8	3	and	and	CCONJ
cjfa-59252	8	4	non	non	ADJ
cjfa-59252	8	5	-	-	ADJ
cjfa-59252	8	6	performing	performing	ADJ
cjfa-59252	8	7	loans	loan	NOUN
cjfa-59252	8	8	of	of	ADP
cjfa-59252	8	9	financial	financial	ADJ
cjfa-59252	8	10	institutions	institution	NOUN
cjfa-59252	8	11	in	in	ADP
cjfa-59252	8	12	nigeria	nigeria	PROPN
cjfa-59252	8	13	.	.	PUNCT
cjfa-59252	9	1	copernican	copernican	PROPN
cjfa-59252	9	2	journal	journal	PROPN
cjfa-59252	9	3	of	of	ADP
cjfa-59252	9	4	finance	finance	PROPN
cjfa-59252	9	5	&	&	CCONJ
cjfa-59252	9	6	accounting	accounting	PROPN
cjfa-59252	9	7	,	,	PUNCT
cjfa-59252	9	8	13(4	13(4	NUM
cjfa-59252	9	9	)	)	PUNCT
cjfa-59252	9	10	,	,	PUNCT
cjfa-59252	9	11	61–76	61–76	NUM
cjfa-59252	9	12	.	.	PUNCT
cjfa-59252	10	1	http://dx.doi	http://dx.doi	NOUN
cjfa-59252	10	2	.	.	PUNCT
cjfa-59252	11	1	org/10.12775	org/10.12775	PROPN
cjfa-59252	11	2	/	/	SYM
cjfa-59252	11	3	cjfa.2024.017	cjfa.2024.017	PROPN
cjfa-59252	11	4	charles	charles	PROPN
cjfa-59252	11	5	segun	segun	VERB
cjfa-59252	11	6	ilelaboye	ilelaboye	PROPN
cjfa-59252	11	7	*	*	PUNCT
cjfa-59252	11	8	bank	bank	PROPN
cjfa-59252	11	9	of	of	ADP
cjfa-59252	11	10	agriculture	agriculture	PROPN
cjfa-59252	11	11	ltd	ltd	PROPN
cjfa-59252	11	12	.	.	PROPN
cjfa-59252	11	13	muyiwa	muyiwa	PROPN
cjfa-59252	11	14	ezekiel	ezekiel	PROPN
cjfa-59252	11	15	alade	alade	PROPN
cjfa-59252	11	16	*	*	PROPN
cjfa-59252	11	17	*	*	ADJ
cjfa-59252	11	18	adekunle	adekunle	PROPN
cjfa-59252	11	19	ajasin	ajasin	PROPN
cjfa-59252	11	20	university	university	NOUN
cjfa-59252	11	21	monitoring	monitoring	NOUN
cjfa-59252	11	22	activities	activity	NOUN
cjfa-59252	11	23	and	and	CCONJ
cjfa-59252	11	24	non	non	ADJ
cjfa-59252	11	25	-	-	ADJ
cjfa-59252	11	26	performing	performing	ADJ
cjfa-59252	11	27	loans	loan	NOUN
cjfa-59252	11	28	of	of	ADP
cjfa-59252	11	29	financial	financial	ADJ
cjfa-59252	11	30	institutions	institution	NOUN
cjfa-59252	11	31	in	in	ADP
cjfa-59252	11	32	nigeria	nigeria	PROPN
cjfa-59252	11	33	keywords	keyword	NOUN
cjfa-59252	11	34	:	:	PUNCT
cjfa-59252	11	35	audit	audit	NOUN
cjfa-59252	11	36	quality	quality	NOUN
cjfa-59252	11	37	,	,	PUNCT
cjfa-59252	11	38	board	board	NOUN
cjfa-59252	11	39	independence	independence	NOUN
cjfa-59252	11	40	,	,	PUNCT
cjfa-59252	11	41	monitoring	monitoring	NOUN
cjfa-59252	11	42	.	.	PUNCT
cjfa-59252	12	1	j	j	PROPN
cjfa-59252	12	2	e	e	NOUN
cjfa-59252	12	3	l	l	PROPN
cjfa-59252	12	4	classification	classification	NOUN
cjfa-59252	12	5	:	:	PUNCT
cjfa-59252	12	6	g21	g21	PROPN
cjfa-59252	12	7	,	,	PUNCT
cjfa-59252	12	8	m41	m41	PROPN
cjfa-59252	12	9	,	,	PUNCT
cjfa-59252	12	10	h81	h81	NOUN
cjfa-59252	12	11	.	.	PUNCT
cjfa-59252	13	1	abstract	abstract	ADJ
cjfa-59252	13	2	:	:	PUNCT
cjfa-59252	13	3	recent	recent	ADJ
cjfa-59252	13	4	complexities	complexity	NOUN
cjfa-59252	13	5	in	in	ADP
cjfa-59252	13	6	the	the	DET
cjfa-59252	13	7	nigerian	nigerian	ADJ
cjfa-59252	13	8	financial	financial	ADJ
cjfa-59252	13	9	sector	sector	NOUN
cjfa-59252	13	10	underscore	underscore	VERB
cjfa-59252	13	11	the	the	DET
cjfa-59252	13	12	critical	critical	ADJ
cjfa-59252	13	13	need	need	NOUN
cjfa-59252	13	14	for	for	ADP
cjfa-59252	13	15	effective	effective	ADJ
cjfa-59252	13	16	monitoring	monitoring	NOUN
cjfa-59252	13	17	activities	activity	NOUN
cjfa-59252	13	18	to	to	PART
cjfa-59252	13	19	mitigate	mitigate	VERB
cjfa-59252	13	20	the	the	DET
cjfa-59252	13	21	risks	risk	NOUN
cjfa-59252	13	22	associated	associate	VERB
cjfa-59252	13	23	with	with	ADP
cjfa-59252	13	24	non	non	ADJ
cjfa-59252	13	25	-	-	ADJ
cjfa-59252	13	26	performing	performing	ADJ
cjfa-59252	13	27	loans	loan	NOUN
cjfa-59252	13	28	(	(	PUNCT
cjfa-59252	13	29	npls	npls	NOUN
cjfa-59252	13	30	)	)	PUNCT
cjfa-59252	13	31	.	.	PUNCT
cjfa-59252	14	1	this	this	DET
cjfa-59252	14	2	study	study	NOUN
cjfa-59252	14	3	investigates	investigate	VERB
cjfa-59252	14	4	how	how	SCONJ
cjfa-59252	14	5	monitoring	monitoring	NOUN
cjfa-59252	14	6	activities	activity	NOUN
cjfa-59252	14	7	,	,	PUNCT
cjfa-59252	14	8	particularly	particularly	ADV
cjfa-59252	14	9	focusing	focus	VERB
cjfa-59252	14	10	on	on	ADP
cjfa-59252	14	11	board	board	NOUN
cjfa-59252	14	12	independence	independence	NOUN
cjfa-59252	14	13	and	and	CCONJ
cjfa-59252	14	14	audit	audit	NOUN
cjfa-59252	14	15	quality	quality	NOUN
cjfa-59252	14	16	,	,	PUNCT
cjfa-59252	14	17	affect	affect	VERB
cjfa-59252	14	18	npls	npls	NOUN
cjfa-59252	14	19	in	in	ADP
cjfa-59252	14	20	nigerian	nigerian	ADJ
cjfa-59252	14	21	financial	financial	ADJ
cjfa-59252	14	22	institutions	institution	NOUN
cjfa-59252	14	23	.	.	PUNCT
cjfa-59252	15	1	data	datum	NOUN
cjfa-59252	15	2	were	be	AUX
cjfa-59252	15	3	obtained	obtain	VERB
cjfa-59252	15	4	from	from	ADP
cjfa-59252	15	5	the	the	DET
cjfa-59252	15	6	annual	annual	ADJ
cjfa-59252	15	7	reports	report	NOUN
cjfa-59252	15	8	of	of	ADP
cjfa-59252	15	9	selected	select	VERB
cjfa-59252	15	10	financial	financial	ADJ
cjfa-59252	15	11	institutions	institution	NOUN
cjfa-59252	15	12	covering	cover	VERB
cjfa-59252	15	13	the	the	DET
cjfa-59252	15	14	period	period	NOUN
cjfa-59252	15	15	from	from	ADP
cjfa-59252	15	16	2010	2010	NUM
cjfa-59252	15	17	to	to	ADP
cjfa-59252	15	18	2022	2022	NUM
cjfa-59252	15	19	.	.	PUNCT
cjfa-59252	16	1	the	the	DET
cjfa-59252	16	2	population	population	NOUN
cjfa-59252	16	3	includes	include	VERB
cjfa-59252	16	4	all	all	DET
cjfa-59252	16	5	eleven	eleven	NUM
cjfa-59252	16	6	categories	category	NOUN
cjfa-59252	16	7	of	of	ADP
cjfa-59252	16	8	financial	financial	ADJ
cjfa-59252	16	9	institutions	institution	NOUN
cjfa-59252	16	10	in	in	ADP
cjfa-59252	16	11	nigeria	nigeria	PROPN
cjfa-59252	16	12	as	as	ADP
cjfa-59252	16	13	of	of	ADP
cjfa-59252	16	14	december	december	PROPN
cjfa-59252	16	15	31	31	NUM
cjfa-59252	16	16	,	,	PUNCT
cjfa-59252	16	17	2022	2022	NUM
cjfa-59252	16	18	.	.	PUNCT
cjfa-59252	17	1	however	however	ADV
cjfa-59252	17	2	,	,	PUNCT
cjfa-59252	17	3	a	a	DET
cjfa-59252	17	4	purposive	purposive	ADJ
cjfa-59252	17	5	sampling	sample	VERB
cjfa-59252	17	6	approach	approach	NOUN
cjfa-59252	17	7	was	be	AUX
cjfa-59252	17	8	employed	employ	VERB
cjfa-59252	17	9	,	,	PUNCT
cjfa-59252	17	10	focusing	focus	VERB
cjfa-59252	17	11	on	on	ADP
cjfa-59252	17	12	four	four	NUM
cjfa-59252	17	13	specific	specific	ADJ
cjfa-59252	17	14	categories	category	NOUN
cjfa-59252	17	15	,	,	PUNCT
cjfa-59252	17	16	totaling	total	VERB
cjfa-59252	17	17	38	38	NUM
cjfa-59252	17	18	financial	financial	ADJ
cjfa-59252	17	19	institutions	institution	NOUN
cjfa-59252	17	20	.	.	PUNCT
cjfa-59252	18	1	the	the	DET
cjfa-59252	18	2	feasible	feasible	ADJ
cjfa-59252	18	3	generalized	generalized	ADJ
cjfa-59252	18	4	least	least	ADJ
cjfa-59252	18	5	squares	square	NOUN
cjfa-59252	18	6	regression	regression	NOUN
cjfa-59252	18	7	method	method	NOUN
cjfa-59252	18	8	was	be	AUX
cjfa-59252	18	9	used	use	VERB
cjfa-59252	18	10	for	for	ADP
cjfa-59252	18	11	data	datum	NOUN
cjfa-59252	18	12	analysis	analysis	NOUN
cjfa-59252	18	13	to	to	PART
cjfa-59252	18	14	ensure	ensure	VERB
cjfa-59252	18	15	a	a	DET
cjfa-59252	18	16	robust	robust	ADJ
cjfa-59252	18	17	and	and	CCONJ
cjfa-59252	18	18	reliable	reliable	ADJ
cjfa-59252	18	19	result	result	NOUN
cjfa-59252	18	20	.	.	PUNCT
cjfa-59252	19	1	the	the	DET
cjfa-59252	19	2	findings	finding	NOUN
cjfa-59252	19	3	reveal	reveal	VERB
cjfa-59252	19	4	that	that	SCONJ
cjfa-59252	19	5	while	while	SCONJ
cjfa-59252	19	6	board	board	NOUN
cjfa-59252	19	7	independence	independence	NOUN
cjfa-59252	19	8	negatively	negatively	ADV
cjfa-59252	19	9	impacts	impact	VERB
cjfa-59252	19	10	npls	npls	NOUN
cjfa-59252	19	11	,	,	PUNCT
cjfa-59252	19	12	the	the	DET
cjfa-59252	19	13	effect	effect	NOUN
cjfa-59252	19	14	is	be	AUX
cjfa-59252	19	15	not	not	PART
cjfa-59252	19	16	statistically	statistically	ADV
cjfa-59252	19	17	significant	significant	ADJ
cjfa-59252	19	18	.	.	PUNCT
cjfa-59252	20	1	http://dx.doi.org/10.12775/cjfa.2024.017	http://dx.doi.org/10.12775/cjfa.2024.017	NUM
cjfa-59252	20	2	http://dx.doi.org/10.12775/cjfa.2024.017	http://dx.doi.org/10.12775/cjfa.2024.017	NUM
cjfa-59252	20	3	charles	charles	PROPN
cjfa-59252	20	4	segun	segun	VERB
cjfa-59252	20	5	ilelaboye	ilelaboye	PROPN
cjfa-59252	21	1	,	,	PUNCT
cjfa-59252	21	2	muyiwa	muyiwa	NOUN
cjfa-59252	21	3	ezekiel	ezekiel	PROPN
cjfa-59252	21	4	alade6262	alade6262	PROPN
cjfa-59252	21	5	conversely	conversely	ADV
cjfa-59252	21	6	,	,	PUNCT
cjfa-59252	21	7	audit	audit	NOUN
cjfa-59252	21	8	quality	quality	NOUN
cjfa-59252	21	9	shows	show	VERB
cjfa-59252	21	10	a	a	DET
cjfa-59252	21	11	negative	negative	ADJ
cjfa-59252	21	12	and	and	CCONJ
cjfa-59252	21	13	significant	significant	ADJ
cjfa-59252	21	14	effect	effect	NOUN
cjfa-59252	21	15	on	on	ADP
cjfa-59252	21	16	npls	npls	NOUN
cjfa-59252	21	17	.	.	PUNCT
cjfa-59252	22	1	the	the	DET
cjfa-59252	22	2	findings	finding	NOUN
cjfa-59252	22	3	suggest	suggest	VERB
cjfa-59252	22	4	that	that	SCONJ
cjfa-59252	22	5	both	both	PRON
cjfa-59252	22	6	board	board	NOUN
cjfa-59252	22	7	independence	independence	NOUN
cjfa-59252	22	8	and	and	CCONJ
cjfa-59252	22	9	audit	audit	NOUN
cjfa-59252	22	10	quality	quality	NOUN
cjfa-59252	22	11	have	have	VERB
cjfa-59252	22	12	the	the	DET
cjfa-59252	22	13	potential	potential	NOUN
cjfa-59252	22	14	to	to	PART
cjfa-59252	22	15	mitigate	mitigate	VERB
cjfa-59252	22	16	the	the	DET
cjfa-59252	22	17	incidence	incidence	NOUN
cjfa-59252	22	18	of	of	ADP
cjfa-59252	22	19	non	non	ADJ
cjfa-59252	22	20	-	-	ADJ
cjfa-59252	22	21	performing	performing	ADJ
cjfa-59252	22	22	loans	loan	NOUN
cjfa-59252	22	23	in	in	ADP
cjfa-59252	22	24	nigerian	nigerian	ADJ
cjfa-59252	22	25	financial	financial	ADJ
cjfa-59252	22	26	institutions	institution	NOUN
cjfa-59252	22	27	.	.	PUNCT
cjfa-59252	23	1	however	however	ADV
cjfa-59252	23	2	,	,	PUNCT
cjfa-59252	23	3	the	the	DET
cjfa-59252	23	4	significance	significance	NOUN
cjfa-59252	23	5	of	of	ADP
cjfa-59252	23	6	their	their	PRON
cjfa-59252	23	7	effects	effect	NOUN
cjfa-59252	23	8	varies	vary	VERB
cjfa-59252	23	9	.	.	PUNCT
cjfa-59252	24	1	recommendations	recommendation	NOUN
cjfa-59252	24	2	include	include	VERB
cjfa-59252	24	3	enhancing	enhance	VERB
cjfa-59252	24	4	board	board	NOUN
cjfa-59252	24	5	members	member	NOUN
cjfa-59252	24	6	training	training	NOUN
cjfa-59252	24	7	and	and	CCONJ
cjfa-59252	24	8	development	development	NOUN
cjfa-59252	24	9	,	,	PUNCT
cjfa-59252	24	10	mandating	mandate	VERB
cjfa-59252	24	11	high	high	ADJ
cjfa-59252	24	12	-	-	PUNCT
cjfa-59252	24	13	quality	quality	NOUN
cjfa-59252	24	14	audits	audits	NOUN
cjfa-59252	24	15	,	,	PUNCT
cjfa-59252	24	16	and	and	CCONJ
cjfa-59252	24	17	strengthening	strengthen	VERB
cjfa-59252	24	18	regulatory	regulatory	ADJ
cjfa-59252	24	19	oversight	oversight	NOUN
cjfa-59252	24	20	to	to	PART
cjfa-59252	24	21	improve	improve	VERB
cjfa-59252	24	22	monitoring	monitor	VERB
cjfa-59252	24	23	capabilities	capability	NOUN
cjfa-59252	24	24	.	.	PUNCT
cjfa-59252	24	25	 	 	SPACE
cjfa-59252	25	1	introduction	introduction	NOUN
cjfa-59252	25	2	 	 	SPACE
cjfa-59252	25	3	introduction	introduction	NOUN
cjfa-59252	25	4	the	the	DET
cjfa-59252	25	5	financial	financial	ADJ
cjfa-59252	25	6	institutions	institution	NOUN
cjfa-59252	25	7	in	in	ADP
cjfa-59252	25	8	nigeria	nigeria	PROPN
cjfa-59252	25	9	indeed	indeed	ADV
cjfa-59252	25	10	play	play	VERB
cjfa-59252	25	11	a	a	DET
cjfa-59252	25	12	crucial	crucial	ADJ
cjfa-59252	25	13	role	role	NOUN
cjfa-59252	25	14	in	in	ADP
cjfa-59252	25	15	the	the	DET
cjfa-59252	25	16	economic	economic	ADJ
cjfa-59252	25	17	growth	growth	NOUN
cjfa-59252	25	18	,	,	PUNCT
cjfa-59252	25	19	development	development	NOUN
cjfa-59252	25	20	,	,	PUNCT
cjfa-59252	25	21	and	and	CCONJ
cjfa-59252	25	22	stability	stability	NOUN
cjfa-59252	25	23	of	of	ADP
cjfa-59252	25	24	the	the	DET
cjfa-59252	25	25	country	country	NOUN
cjfa-59252	25	26	.	.	PUNCT
cjfa-59252	26	1	they	they	PRON
cjfa-59252	26	2	facilitate	facilitate	VERB
cjfa-59252	26	3	the	the	DET
cjfa-59252	26	4	allocation	allocation	NOUN
cjfa-59252	26	5	of	of	ADP
cjfa-59252	26	6	resources	resource	NOUN
cjfa-59252	26	7	,	,	PUNCT
cjfa-59252	26	8	mobilization	mobilization	NOUN
cjfa-59252	26	9	of	of	ADP
cjfa-59252	26	10	savings	saving	NOUN
cjfa-59252	26	11	,	,	PUNCT
cjfa-59252	26	12	and	and	CCONJ
cjfa-59252	26	13	the	the	DET
cjfa-59252	26	14	funding	funding	NOUN
cjfa-59252	26	15	of	of	ADP
cjfa-59252	26	16	businesses	business	NOUN
cjfa-59252	26	17	and	and	CCONJ
cjfa-59252	26	18	infrastructure	infrastructure	NOUN
cjfa-59252	26	19	projects	project	NOUN
cjfa-59252	26	20	.	.	PUNCT
cjfa-59252	27	1	however	however	ADV
cjfa-59252	27	2	,	,	PUNCT
cjfa-59252	27	3	the	the	DET
cjfa-59252	27	4	persistent	persistent	ADJ
cjfa-59252	27	5	issue	issue	NOUN
cjfa-59252	27	6	of	of	ADP
cjfa-59252	27	7	non	non	ADJ
cjfa-59252	27	8	-	-	ADJ
cjfa-59252	27	9	performing	performing	ADJ
cjfa-59252	27	10	loans	loan	NOUN
cjfa-59252	27	11	(	(	PUNCT
cjfa-59252	27	12	npls	npls	NOUN
cjfa-59252	27	13	)	)	PUNCT
cjfa-59252	27	14	within	within	ADP
cjfa-59252	27	15	the	the	DET
cjfa-59252	27	16	sector	sector	NOUN
cjfa-59252	27	17	remains	remain	VERB
cjfa-59252	27	18	a	a	DET
cjfa-59252	27	19	significant	significant	ADJ
cjfa-59252	27	20	threat	threat	NOUN
cjfa-59252	27	21	to	to	ADP
cjfa-59252	27	22	its	its	PRON
cjfa-59252	27	23	stability	stability	NOUN
cjfa-59252	27	24	in	in	ADP
cjfa-59252	27	25	some	some	DET
cjfa-59252	27	26	parts	part	NOUN
cjfa-59252	27	27	of	of	ADP
cjfa-59252	27	28	the	the	DET
cjfa-59252	27	29	world	world	NOUN
cjfa-59252	27	30	despite	despite	SCONJ
cjfa-59252	27	31	the	the	DET
cjfa-59252	27	32	existing	exist	VERB
cjfa-59252	27	33	regulatory	regulatory	ADJ
cjfa-59252	27	34	frameworks	framework	NOUN
cjfa-59252	27	35	and	and	CCONJ
cjfa-59252	27	36	monitoring	monitoring	NOUN
cjfa-59252	27	37	activities	activity	NOUN
cjfa-59252	27	38	.	.	PUNCT
cjfa-59252	28	1	in	in	ADP
cjfa-59252	28	2	africa	africa	PROPN
cjfa-59252	28	3	,	,	PUNCT
cjfa-59252	28	4	comoros	comoros	PROPN
cjfa-59252	28	5	,	,	PUNCT
cjfa-59252	28	6	kenya	kenya	PROPN
cjfa-59252	28	7	,	,	PUNCT
cjfa-59252	28	8	djibouti	djibouti	PROPN
cjfa-59252	28	9	,	,	PUNCT
cjfa-59252	28	10	and	and	CCONJ
cjfa-59252	28	11	zambia	zambia	PROPN
cjfa-59252	28	12	perform	perform	VERB
cjfa-59252	28	13	beyond	beyond	ADP
cjfa-59252	28	14	a	a	DET
cjfa-59252	28	15	threshold	threshold	NOUN
cjfa-59252	28	16	of	of	ADP
cjfa-59252	28	17	5	5	NUM
cjfa-59252	28	18	%	%	NOUN
cjfa-59252	28	19	,	,	PUNCT
cjfa-59252	28	20	while	while	SCONJ
cjfa-59252	28	21	in	in	ADP
cjfa-59252	28	22	europe	europe	PROPN
cjfa-59252	28	23	,	,	PUNCT
cjfa-59252	28	24	san	san	PROPN
cjfa-59252	28	25	marino	marino	PROPN
cjfa-59252	28	26	,	,	PUNCT
cjfa-59252	28	27	ukraine	ukraine	PROPN
cjfa-59252	28	28	,	,	PUNCT
cjfa-59252	28	29	greece	greece	PROPN
cjfa-59252	28	30	,	,	PUNCT
cjfa-59252	28	31	and	and	CCONJ
cjfa-59252	28	32	cyprus	cyprus	PROPN
cjfa-59252	28	33	perform	perform	VERB
cjfa-59252	28	34	beyond	beyond	ADP
cjfa-59252	28	35	a	a	DET
cjfa-59252	28	36	single	single	ADJ
cjfa-59252	28	37	digit	digit	NOUN
cjfa-59252	28	38	(	(	PUNCT
cjfa-59252	28	39	world	world	NOUN
cjfa-59252	28	40	database	database	NOUN
cjfa-59252	28	41	,	,	PUNCT
cjfa-59252	28	42	2020	2020	NUM
cjfa-59252	28	43	)	)	PUNCT
cjfa-59252	28	44	.	.	PUNCT
cjfa-59252	29	1	according	accord	VERB
cjfa-59252	29	2	to	to	ADP
cjfa-59252	29	3	ojeka	ojeka	PROPN
cjfa-59252	29	4	,	,	PUNCT
cjfa-59252	29	5	adegboye	adegboye	NOUN
cjfa-59252	29	6	and	and	CCONJ
cjfa-59252	29	7	dahunsi	dahunsi	VERB
cjfa-59252	29	8	,	,	PUNCT
cjfa-59252	29	9	(	(	PUNCT
cjfa-59252	29	10	2021	2021	NUM
cjfa-59252	29	11	)	)	PUNCT
cjfa-59252	29	12	,	,	PUNCT
cjfa-59252	29	13	non	non	ADJ
cjfa-59252	29	14	-	-	ADJ
cjfa-59252	29	15	performing	performing	ADJ
cjfa-59252	29	16	loans	loan	NOUN
cjfa-59252	29	17	in	in	ADP
cjfa-59252	29	18	nigeria	nigeria	PROPN
cjfa-59252	29	19	have	have	AUX
cjfa-59252	29	20	shown	show	VERB
cjfa-59252	29	21	a	a	DET
cjfa-59252	29	22	considerable	considerable	ADJ
cjfa-59252	29	23	fluctuation	fluctuation	NOUN
cjfa-59252	29	24	over	over	ADP
cjfa-59252	29	25	the	the	DET
cjfa-59252	29	26	years	year	NOUN
cjfa-59252	29	27	.	.	PUNCT
cjfa-59252	30	1	for	for	ADP
cjfa-59252	30	2	instance	instance	NOUN
cjfa-59252	30	3	,	,	PUNCT
cjfa-59252	30	4	npls	npls	PROPN
cjfa-59252	30	5	peaked	peak	VERB
cjfa-59252	30	6	in	in	ADP
cjfa-59252	30	7	2009	2009	NUM
cjfa-59252	30	8	with	with	ADP
cjfa-59252	30	9	a	a	DET
cjfa-59252	30	10	ratio	ratio	NOUN
cjfa-59252	30	11	of	of	ADP
cjfa-59252	30	12	37.25	37.25	NUM
cjfa-59252	30	13	%	%	NOUN
cjfa-59252	30	14	,	,	PUNCT
cjfa-59252	30	15	marking	mark	VERB
cjfa-59252	30	16	a	a	DET
cjfa-59252	30	17	period	period	NOUN
cjfa-59252	30	18	of	of	ADP
cjfa-59252	30	19	severe	severe	ADJ
cjfa-59252	30	20	financial	financial	ADJ
cjfa-59252	30	21	distress	distress	NOUN
cjfa-59252	30	22	.	.	PUNCT
cjfa-59252	31	1	the	the	DET
cjfa-59252	31	2	ratio	ratio	NOUN
cjfa-59252	31	3	subsequently	subsequently	ADV
cjfa-59252	31	4	fell	fall	VERB
cjfa-59252	31	5	to	to	ADP
cjfa-59252	31	6	its	its	PRON
cjfa-59252	31	7	lowest	low	ADJ
cjfa-59252	31	8	point	point	NOUN
cjfa-59252	31	9	of	of	ADP
cjfa-59252	31	10	2.96	2.96	NUM
cjfa-59252	31	11	%	%	NOUN
cjfa-59252	31	12	in	in	ADP
cjfa-59252	31	13	2014	2014	NUM
cjfa-59252	31	14	,	,	PUNCT
cjfa-59252	31	15	indicating	indicate	VERB
cjfa-59252	31	16	a	a	DET
cjfa-59252	31	17	period	period	NOUN
cjfa-59252	31	18	of	of	ADP
cjfa-59252	31	19	recovery	recovery	NOUN
cjfa-59252	31	20	and	and	CCONJ
cjfa-59252	31	21	improved	improve	VERB
cjfa-59252	31	22	asset	asset	NOUN
cjfa-59252	31	23	quality	quality	NOUN
cjfa-59252	31	24	.	.	PUNCT
cjfa-59252	32	1	however	however	ADV
cjfa-59252	32	2	,	,	PUNCT
cjfa-59252	32	3	this	this	DET
cjfa-59252	32	4	improvement	improvement	NOUN
cjfa-59252	32	5	was	be	AUX
cjfa-59252	32	6	not	not	PART
cjfa-59252	32	7	sustained	sustain	VERB
cjfa-59252	32	8	,	,	PUNCT
cjfa-59252	32	9	as	as	SCONJ
cjfa-59252	32	10	the	the	DET
cjfa-59252	32	11	npl	npl	PROPN
cjfa-59252	32	12	ratio	ratio	NOUN
cjfa-59252	32	13	rose	rise	VERB
cjfa-59252	32	14	again	again	ADV
cjfa-59252	32	15	to	to	ADP
cjfa-59252	32	16	12.82	12.82	NUM
cjfa-59252	32	17	%	%	NOUN
cjfa-59252	32	18	in	in	ADP
cjfa-59252	32	19	2016	2016	NUM
cjfa-59252	32	20	and	and	CCONJ
cjfa-59252	32	21	further	far	ADV
cjfa-59252	32	22	to	to	ADP
cjfa-59252	32	23	14.81	14.81	NUM
cjfa-59252	32	24	%	%	NOUN
cjfa-59252	32	25	in	in	ADP
cjfa-59252	32	26	2017	2017	NUM
cjfa-59252	32	27	.	.	PUNCT
cjfa-59252	33	1	by	by	ADP
cjfa-59252	33	2	2018	2018	NUM
cjfa-59252	33	3	,	,	PUNCT
cjfa-59252	33	4	the	the	DET
cjfa-59252	33	5	npl	npl	PROPN
cjfa-59252	33	6	ratio	ratio	NOUN
cjfa-59252	33	7	had	have	AUX
cjfa-59252	33	8	decreased	decrease	VERB
cjfa-59252	33	9	slightly	slightly	ADV
cjfa-59252	33	10	to	to	ADP
cjfa-59252	33	11	11.67	11.67	NUM
cjfa-59252	33	12	%	%	NOUN
cjfa-59252	33	13	.	.	PUNCT
cjfa-59252	34	1	in	in	ADP
cjfa-59252	34	2	2021	2021	NUM
cjfa-59252	34	3	,	,	PUNCT
cjfa-59252	34	4	the	the	DET
cjfa-59252	34	5	rate	rate	NOUN
cjfa-59252	34	6	of	of	ADP
cjfa-59252	34	7	npls	npls	NOUN
cjfa-59252	34	8	stood	stand	VERB
cjfa-59252	34	9	at	at	ADP
cjfa-59252	34	10	4.85	4.85	NUM
cjfa-59252	34	11	%	%	NOUN
cjfa-59252	34	12	,	,	PUNCT
cjfa-59252	34	13	demonstrating	demonstrate	VERB
cjfa-59252	34	14	a	a	DET
cjfa-59252	34	15	significant	significant	ADJ
cjfa-59252	34	16	improvement	improvement	NOUN
cjfa-59252	34	17	from	from	ADP
cjfa-59252	34	18	the	the	DET
cjfa-59252	34	19	previous	previous	ADJ
cjfa-59252	34	20	years	year	NOUN
cjfa-59252	34	21	and	and	CCONJ
cjfa-59252	34	22	suggesting	suggest	VERB
cjfa-59252	34	23	a	a	DET
cjfa-59252	34	24	positive	positive	ADJ
cjfa-59252	34	25	trend	trend	NOUN
cjfa-59252	34	26	towards	towards	ADP
cjfa-59252	34	27	financial	financial	ADJ
cjfa-59252	34	28	stability	stability	NOUN
cjfa-59252	34	29	.	.	PUNCT
cjfa-59252	35	1	zhao	zhao	PROPN
cjfa-59252	35	2	and	and	CCONJ
cjfa-59252	35	3	ooi	ooi	PROPN
cjfa-59252	35	4	(	(	PUNCT
cjfa-59252	35	5	2023	2023	NUM
cjfa-59252	35	6	)	)	PUNCT
cjfa-59252	35	7	argue	argue	VERB
cjfa-59252	35	8	that	that	SCONJ
cjfa-59252	35	9	weak	weak	ADJ
cjfa-59252	35	10	monitoring	monitoring	NOUN
cjfa-59252	35	11	was	be	AUX
cjfa-59252	35	12	at	at	ADP
cjfa-59252	35	13	least	least	ADJ
cjfa-59252	35	14	partly	partly	ADV
cjfa-59252	35	15	responsible	responsible	ADJ
cjfa-59252	35	16	for	for	ADP
cjfa-59252	35	17	the	the	DET
cjfa-59252	35	18	elevated	elevated	ADJ
cjfa-59252	35	19	levels	level	NOUN
cjfa-59252	35	20	of	of	ADP
cjfa-59252	35	21	npls	npls	NOUN
cjfa-59252	35	22	,	,	PUNCT
cjfa-59252	35	23	which	which	PRON
cjfa-59252	35	24	ultimately	ultimately	ADV
cjfa-59252	35	25	led	lead	VERB
cjfa-59252	35	26	to	to	ADP
cjfa-59252	35	27	distress	distress	NOUN
cjfa-59252	35	28	in	in	ADP
cjfa-59252	35	29	the	the	DET
cjfa-59252	35	30	financial	financial	ADJ
cjfa-59252	35	31	sector	sector	NOUN
cjfa-59252	35	32	.	.	PUNCT
cjfa-59252	36	1	the	the	DET
cjfa-59252	36	2	accumulation	accumulation	NOUN
cjfa-59252	36	3	of	of	ADP
cjfa-59252	36	4	npls	npls	NOUN
cjfa-59252	36	5	in	in	ADP
cjfa-59252	36	6	nigeria	nigeria	PROPN
cjfa-59252	36	7	’s	’s	PART
cjfa-59252	36	8	financial	financial	ADJ
cjfa-59252	36	9	sector	sector	NOUN
cjfa-59252	36	10	has	have	AUX
cjfa-59252	36	11	had	have	VERB
cjfa-59252	36	12	severe	severe	ADJ
cjfa-59252	36	13	repercussions	repercussion	NOUN
cjfa-59252	36	14	,	,	PUNCT
cjfa-59252	36	15	including	include	VERB
cjfa-59252	36	16	capital	capital	NOUN
cjfa-59252	36	17	erosion	erosion	NOUN
cjfa-59252	36	18	,	,	PUNCT
cjfa-59252	36	19	profit	profit	NOUN
cjfa-59252	36	20	depletion	depletion	NOUN
cjfa-59252	36	21	,	,	PUNCT
cjfa-59252	36	22	and	and	CCONJ
cjfa-59252	36	23	the	the	DET
cjfa-59252	36	24	liquidation	liquidation	NOUN
cjfa-59252	36	25	of	of	ADP
cjfa-59252	36	26	numerous	numerous	ADJ
cjfa-59252	36	27	financial	financial	ADJ
cjfa-59252	36	28	institutions	institution	NOUN
cjfa-59252	36	29	(	(	PUNCT
cjfa-59252	36	30	bebeji	bebeji	NOUN
cjfa-59252	36	31	,	,	PUNCT
cjfa-59252	36	32	2013	2013	NUM
cjfa-59252	36	33	)	)	PUNCT
cjfa-59252	36	34	.	.	PUNCT
cjfa-59252	37	1	this	this	DET
cjfa-59252	37	2	issue	issue	NOUN
cjfa-59252	37	3	has	have	AUX
cjfa-59252	37	4	been	be	AUX
cjfa-59252	37	5	persistent	persistent	ADJ
cjfa-59252	37	6	,	,	PUNCT
cjfa-59252	37	7	with	with	ADP
cjfa-59252	37	8	significant	significant	ADJ
cjfa-59252	37	9	spikes	spike	NOUN
cjfa-59252	37	10	observed	observe	VERB
cjfa-59252	37	11	at	at	ADP
cjfa-59252	37	12	various	various	ADJ
cjfa-59252	37	13	intervals	interval	NOUN
cjfa-59252	37	14	.	.	PUNCT
cjfa-59252	38	1	for	for	ADP
cjfa-59252	38	2	instance	instance	NOUN
cjfa-59252	38	3	,	,	PUNCT
cjfa-59252	38	4	chijioke	chijioke	NOUN
cjfa-59252	38	5	(	(	PUNCT
cjfa-59252	38	6	2018	2018	NUM
cjfa-59252	38	7	)	)	PUNCT
cjfa-59252	38	8	highlighted	highlight	VERB
cjfa-59252	38	9	that	that	SCONJ
cjfa-59252	38	10	weak	weak	ADJ
cjfa-59252	38	11	monitoring	monitoring	NOUN
cjfa-59252	38	12	activity	activity	NOUN
cjfa-59252	38	13	,	,	PUNCT
cjfa-59252	38	14	including	include	VERB
cjfa-59252	38	15	breaches	breach	NOUN
cjfa-59252	38	16	of	of	ADP
cjfa-59252	38	17	governance	governance	NOUN
cjfa-59252	38	18	rules	rule	NOUN
cjfa-59252	38	19	and	and	CCONJ
cjfa-59252	38	20	disharmony	disharmony	NOUN
cjfa-59252	38	21	among	among	ADP
cjfa-59252	38	22	board	board	NOUN
cjfa-59252	38	23	members	member	NOUN
cjfa-59252	38	24	,	,	PUNCT
cjfa-59252	38	25	contributed	contribute	VERB
cjfa-59252	38	26	to	to	ADP
cjfa-59252	38	27	the	the	DET
cjfa-59252	38	28	deterioration	deterioration	NOUN
cjfa-59252	38	29	of	of	ADP
cjfa-59252	38	30	risk	risk	NOUN
cjfa-59252	38	31	asset	asset	NOUN
cjfa-59252	38	32	quality	quality	NOUN
cjfa-59252	38	33	at	at	ADP
cjfa-59252	38	34	diamond	diamond	PROPN
cjfa-59252	38	35	bank	bank	PROPN
cjfa-59252	38	36	plc	plc	PROPN
cjfa-59252	38	37	.	.	PUNCT
cjfa-59252	39	1	this	this	DET
cjfa-59252	39	2	impairment	impairment	NOUN
cjfa-59252	39	3	in	in	ADP
cjfa-59252	39	4	asset	asset	NOUN
cjfa-59252	39	5	quality	quality	NOUN
cjfa-59252	39	6	was	be	AUX
cjfa-59252	39	7	significant	significant	ADJ
cjfa-59252	39	8	enough	enough	ADV
cjfa-59252	39	9	that	that	SCONJ
cjfa-59252	39	10	it	it	PRON
cjfa-59252	39	11	eventually	eventually	ADV
cjfa-59252	39	12	led	lead	VERB
cjfa-59252	39	13	to	to	AUX
cjfa-59252	39	14	diamond	diamond	PROPN
cjfa-59252	39	15	bank	bank	NOUN
cjfa-59252	39	16	’s	’s	PART
cjfa-59252	39	17	take	take	VERB
cjfa-59252	39	18	monitoring	monitoring	NOUN
cjfa-59252	39	19	activities	activity	NOUN
cjfa-59252	39	20	and	and	CCONJ
cjfa-59252	39	21	non	non	ADJ
cjfa-59252	39	22	-	-	ADJ
cjfa-59252	39	23	performing	performing	ADJ
cjfa-59252	39	24	loans	loan	NOUN
cjfa-59252	39	25	…	…	PUNCT
cjfa-59252	39	26	6363	6363	NUM
cjfa-59252	39	27	over	over	ADP
cjfa-59252	39	28	by	by	ADP
cjfa-59252	39	29	access	access	PROPN
cjfa-59252	39	30	bank	bank	PROPN
cjfa-59252	39	31	plc	plc	PROPN
cjfa-59252	39	32	in	in	ADP
cjfa-59252	39	33	april	april	PROPN
cjfa-59252	39	34	2019	2019	NUM
cjfa-59252	39	35	.	.	PUNCT
cjfa-59252	40	1	furthermore	furthermore	ADV
cjfa-59252	40	2	,	,	PUNCT
cjfa-59252	40	3	femi	femi	PROPN
cjfa-59252	40	4	and	and	CCONJ
cjfa-59252	40	5	msugh	msugh	NOUN
cjfa-59252	40	6	(	(	PUNCT
cjfa-59252	40	7	2021	2021	NUM
cjfa-59252	40	8	)	)	PUNCT
cjfa-59252	40	9	identified	identify	VERB
cjfa-59252	40	10	that	that	SCONJ
cjfa-59252	40	11	the	the	DET
cjfa-59252	40	12	bank	bank	NOUN
cjfa-59252	40	13	of	of	ADP
cjfa-59252	40	14	agriculture	agriculture	PROPN
cjfa-59252	40	15	(	(	PUNCT
cjfa-59252	40	16	boa	boa	NOUN
cjfa-59252	40	17	)	)	PUNCT
cjfa-59252	40	18	faced	face	VERB
cjfa-59252	40	19	challenges	challenge	NOUN
cjfa-59252	40	20	in	in	ADP
cjfa-59252	40	21	recovering	recover	VERB
cjfa-59252	40	22	over	over	ADP
cjfa-59252	40	23	₦	₦	ADV
cjfa-59252	40	24	77	77	NUM
cjfa-59252	40	25	billion	billion	NUM
cjfa-59252	40	26	in	in	ADP
cjfa-59252	40	27	loans	loan	NOUN
cjfa-59252	40	28	due	due	ADJ
cjfa-59252	40	29	to	to	ADP
cjfa-59252	40	30	inadequate	inadequate	ADJ
cjfa-59252	40	31	monitoring	monitoring	NOUN
cjfa-59252	40	32	activities	activity	NOUN
cjfa-59252	40	33	.	.	PUNCT
cjfa-59252	41	1	this	this	DET
cjfa-59252	41	2	issue	issue	NOUN
cjfa-59252	41	3	was	be	AUX
cjfa-59252	41	4	primarily	primarily	ADV
cjfa-59252	41	5	attributed	attribute	VERB
cjfa-59252	41	6	to	to	ADP
cjfa-59252	41	7	the	the	DET
cjfa-59252	41	8	lack	lack	NOUN
cjfa-59252	41	9	of	of	ADP
cjfa-59252	41	10	an	an	DET
cjfa-59252	41	11	independent	independent	ADJ
cjfa-59252	41	12	board	board	NOUN
cjfa-59252	41	13	to	to	PART
cjfa-59252	41	14	oversee	oversee	VERB
cjfa-59252	41	15	and	and	CCONJ
cjfa-59252	41	16	monitor	monitor	VERB
cjfa-59252	41	17	the	the	DET
cjfa-59252	41	18	actions	action	NOUN
cjfa-59252	41	19	of	of	ADP
cjfa-59252	41	20	the	the	DET
cjfa-59252	41	21	executive	executive	ADJ
cjfa-59252	41	22	directors	director	NOUN
cjfa-59252	41	23	.	.	PUNCT
cjfa-59252	42	1	while	while	SCONJ
cjfa-59252	42	2	there	there	PRON
cjfa-59252	42	3	is	be	VERB
cjfa-59252	42	4	a	a	DET
cjfa-59252	42	5	substantial	substantial	ADJ
cjfa-59252	42	6	literature	literature	NOUN
cjfa-59252	42	7	on	on	ADP
cjfa-59252	42	8	the	the	DET
cjfa-59252	42	9	causes	cause	NOUN
cjfa-59252	42	10	and	and	CCONJ
cjfa-59252	42	11	determinants	determinant	NOUN
cjfa-59252	42	12	of	of	ADP
cjfa-59252	42	13	npls	npls	NOUN
cjfa-59252	42	14	,	,	PUNCT
cjfa-59252	42	15	research	research	NOUN
cjfa-59252	42	16	focusing	focus	VERB
cjfa-59252	42	17	on	on	ADP
cjfa-59252	42	18	the	the	DET
cjfa-59252	42	19	effectiveness	effectiveness	NOUN
cjfa-59252	42	20	of	of	ADP
cjfa-59252	42	21	monitoring	monitor	VERB
cjfa-59252	42	22	activities	activity	NOUN
cjfa-59252	42	23	and	and	CCONJ
cjfa-59252	42	24	their	their	PRON
cjfa-59252	42	25	impact	impact	NOUN
cjfa-59252	42	26	on	on	ADP
cjfa-59252	42	27	npls	npls	NOUN
cjfa-59252	42	28	in	in	ADP
cjfa-59252	42	29	nigeria	nigeria	PROPN
cjfa-59252	42	30	remains	remain	VERB
cjfa-59252	42	31	scanty	scanty	ADJ
cjfa-59252	42	32	and	and	CCONJ
cjfa-59252	42	33	needs	need	VERB
cjfa-59252	42	34	further	further	ADJ
cjfa-59252	42	35	empirical	empirical	ADJ
cjfa-59252	42	36	investigation	investigation	NOUN
cjfa-59252	42	37	.	.	PUNCT
cjfa-59252	43	1	this	this	DET
cjfa-59252	43	2	gap	gap	NOUN
cjfa-59252	43	3	hinders	hinder	VERB
cjfa-59252	43	4	the	the	DET
cjfa-59252	43	5	development	development	NOUN
cjfa-59252	43	6	of	of	ADP
cjfa-59252	43	7	effective	effective	ADJ
cjfa-59252	43	8	strategies	strategy	NOUN
cjfa-59252	43	9	to	to	PART
cjfa-59252	43	10	attenuate	attenuate	VERB
cjfa-59252	43	11	the	the	DET
cjfa-59252	43	12	incidences	incidence	NOUN
cjfa-59252	43	13	of	of	ADP
cjfa-59252	43	14	npls	npls	NOUN
cjfa-59252	43	15	.	.	PUNCT
cjfa-59252	44	1	to	to	PART
cjfa-59252	44	2	address	address	VERB
cjfa-59252	44	3	the	the	DET
cjfa-59252	44	4	issue	issue	NOUN
cjfa-59252	44	5	of	of	ADP
cjfa-59252	44	6	npls	npls	NOUN
cjfa-59252	44	7	and	and	CCONJ
cjfa-59252	44	8	improve	improve	VERB
cjfa-59252	44	9	the	the	DET
cjfa-59252	44	10	stability	stability	NOUN
cjfa-59252	44	11	of	of	ADP
cjfa-59252	44	12	nigeria	nigeria	PROPN
cjfa-59252	44	13	’s	’s	PART
cjfa-59252	44	14	financial	financial	ADJ
cjfa-59252	44	15	sector	sector	NOUN
cjfa-59252	44	16	,	,	PUNCT
cjfa-59252	44	17	it	it	PRON
cjfa-59252	44	18	is	be	AUX
cjfa-59252	44	19	crucial	crucial	ADJ
cjfa-59252	44	20	to	to	PART
cjfa-59252	44	21	enhance	enhance	VERB
cjfa-59252	44	22	monitoring	monitoring	NOUN
cjfa-59252	44	23	activities	activity	NOUN
cjfa-59252	44	24	.	.	PUNCT
cjfa-59252	45	1	this	this	PRON
cjfa-59252	45	2	can	can	AUX
cjfa-59252	45	3	be	be	AUX
cjfa-59252	45	4	effectively	effectively	ADV
cjfa-59252	45	5	achieved	achieve	VERB
cjfa-59252	45	6	through	through	ADP
cjfa-59252	45	7	strengthening	strengthen	VERB
cjfa-59252	45	8	board	board	NOUN
cjfa-59252	45	9	independence	independence	NOUN
cjfa-59252	45	10	and	and	CCONJ
cjfa-59252	45	11	improving	improve	VERB
cjfa-59252	45	12	the	the	DET
cjfa-59252	45	13	quality	quality	NOUN
cjfa-59252	45	14	of	of	ADP
cjfa-59252	45	15	audits	audits	NOUN
cjfa-59252	45	16	(	(	PUNCT
cjfa-59252	45	17	ofei	ofei	PROPN
cjfa-59252	45	18	,	,	PUNCT
cjfa-59252	45	19	owusu	owusu	PROPN
cjfa-59252	45	20	&	&	CCONJ
cjfa-59252	45	21	asante	asante	PROPN
cjfa-59252	45	22	,	,	PUNCT
cjfa-59252	45	23	2020	2020	NUM
cjfa-59252	45	24	)	)	PUNCT
cjfa-59252	45	25	.	.	PUNCT
cjfa-59252	46	1	the	the	DET
cjfa-59252	46	2	present	present	ADJ
cjfa-59252	46	3	study	study	NOUN
cjfa-59252	46	4	aims	aim	VERB
cjfa-59252	46	5	to	to	PART
cjfa-59252	46	6	evaluate	evaluate	VERB
cjfa-59252	46	7	the	the	DET
cjfa-59252	46	8	monitoring	monitoring	NOUN
cjfa-59252	46	9	activities	activity	NOUN
cjfa-59252	46	10	and	and	CCONJ
cjfa-59252	46	11	the	the	DET
cjfa-59252	46	12	non	non	ADJ
cjfa-59252	46	13	-	-	ADJ
cjfa-59252	46	14	performing	performing	ADJ
cjfa-59252	46	15	loans	loan	NOUN
cjfa-59252	46	16	of	of	ADP
cjfa-59252	46	17	financial	financial	ADJ
cjfa-59252	46	18	institutions	institution	NOUN
cjfa-59252	46	19	in	in	ADP
cjfa-59252	46	20	nigeria	nigeria	PROPN
cjfa-59252	46	21	,	,	PUNCT
cjfa-59252	46	22	seeking	seek	VERB
cjfa-59252	46	23	to	to	PART
cjfa-59252	46	24	fill	fill	VERB
cjfa-59252	46	25	the	the	DET
cjfa-59252	46	26	gap	gap	NOUN
cjfa-59252	46	27	in	in	ADP
cjfa-59252	46	28	previous	previous	ADJ
cjfa-59252	46	29	research	research	NOUN
cjfa-59252	46	30	that	that	PRON
cjfa-59252	46	31	focused	focus	VERB
cjfa-59252	46	32	exclusively	exclusively	ADV
cjfa-59252	46	33	on	on	ADP
cjfa-59252	46	34	deposit	deposit	NOUN
cjfa-59252	46	35	money	money	NOUN
cjfa-59252	46	36	banks	bank	NOUN
cjfa-59252	46	37	.	.	PUNCT
cjfa-59252	47	1	literature	literature	NOUN
cjfa-59252	47	2	reviewliterature	reviewliterature	NOUN
cjfa-59252	47	3	review	review	VERB
cjfa-59252	47	4	non	non	ADJ
cjfa-59252	47	5	-	-	ADJ
cjfa-59252	47	6	performing	performing	ADJ
cjfa-59252	47	7	loans	loan	NOUN
cjfa-59252	47	8	:	:	PUNCT
cjfa-59252	47	9	nigeria	nigeria	PROPN
cjfa-59252	47	10	’s	’s	PART
cjfa-59252	47	11	perspectivenon	perspectivenon	ADV
cjfa-59252	47	12	-	-	PUNCT
cjfa-59252	47	13	performing	perform	VERB
cjfa-59252	47	14	loans	loan	NOUN
cjfa-59252	47	15	:	:	PUNCT
cjfa-59252	47	16	nigeria	nigeria	PROPN
cjfa-59252	47	17	’s	’s	PART
cjfa-59252	47	18	perspective	perspective	NOUN
cjfa-59252	47	19	according	accord	VERB
cjfa-59252	47	20	to	to	ADP
cjfa-59252	47	21	the	the	DET
cjfa-59252	47	22	central	central	ADJ
cjfa-59252	47	23	bank	bank	PROPN
cjfa-59252	47	24	of	of	ADP
cjfa-59252	47	25	nigeria	nigeria	PROPN
cjfa-59252	47	26	(	(	PUNCT
cjfa-59252	47	27	cbn	cbn	PROPN
cjfa-59252	47	28	)	)	PUNCT
cjfa-59252	47	29	prudential	prudential	PROPN
cjfa-59252	47	30	guidelines	guideline	NOUN
cjfa-59252	47	31	(	(	PUNCT
cjfa-59252	47	32	2010	2010	NUM
cjfa-59252	47	33	)	)	PUNCT
cjfa-59252	47	34	,	,	PUNCT
cjfa-59252	47	35	npls	npls	NOUN
cjfa-59252	47	36	are	be	AUX
cjfa-59252	47	37	defined	define	VERB
cjfa-59252	47	38	as	as	ADP
cjfa-59252	47	39	loans	loan	NOUN
cjfa-59252	47	40	for	for	ADP
cjfa-59252	47	41	which	which	PRON
cjfa-59252	47	42	the	the	DET
cjfa-59252	47	43	interest	interest	NOUN
cjfa-59252	47	44	or	or	CCONJ
cjfa-59252	47	45	principal	principal	ADJ
cjfa-59252	47	46	payments	payment	NOUN
cjfa-59252	47	47	have	have	AUX
cjfa-59252	47	48	not	not	PART
cjfa-59252	47	49	been	be	AUX
cjfa-59252	47	50	made	make	VERB
cjfa-59252	47	51	for	for	ADP
cjfa-59252	47	52	90	90	NUM
cjfa-59252	47	53	days	day	NOUN
cjfa-59252	47	54	or	or	CCONJ
cjfa-59252	47	55	more	more	ADJ
cjfa-59252	47	56	.	.	PUNCT
cjfa-59252	48	1	additionally	additionally	ADV
cjfa-59252	48	2	,	,	PUNCT
cjfa-59252	48	3	loans	loan	NOUN
cjfa-59252	48	4	can	can	AUX
cjfa-59252	48	5	also	also	ADV
cjfa-59252	48	6	be	be	AUX
cjfa-59252	48	7	classified	classify	VERB
cjfa-59252	48	8	as	as	ADP
cjfa-59252	48	9	nonperforming	nonperforme	VERB
cjfa-59252	48	10	if	if	SCONJ
cjfa-59252	48	11	the	the	DET
cjfa-59252	48	12	interest	interest	NOUN
cjfa-59252	48	13	payable	payable	ADJ
cjfa-59252	48	14	is	be	AUX
cjfa-59252	48	15	equal	equal	ADJ
cjfa-59252	48	16	to	to	ADP
cjfa-59252	48	17	90	90	NUM
cjfa-59252	48	18	days	day	NOUN
cjfa-59252	48	19	or	or	CCONJ
cjfa-59252	48	20	more	more	ADJ
cjfa-59252	48	21	and	and	CCONJ
cjfa-59252	48	22	has	have	AUX
cjfa-59252	48	23	been	be	AUX
cjfa-59252	48	24	rolled	roll	VERB
cjfa-59252	48	25	over	over	ADP
cjfa-59252	48	26	into	into	ADP
cjfa-59252	48	27	a	a	DET
cjfa-59252	48	28	new	new	ADJ
cjfa-59252	48	29	loan	loan	NOUN
cjfa-59252	48	30	.	.	PUNCT
cjfa-59252	49	1	this	this	DET
cjfa-59252	49	2	definition	definition	NOUN
cjfa-59252	49	3	underscores	underscore	VERB
cjfa-59252	49	4	the	the	DET
cjfa-59252	49	5	significance	significance	NOUN
cjfa-59252	49	6	of	of	ADP
cjfa-59252	49	7	timely	timely	ADJ
cjfa-59252	49	8	loan	loan	NOUN
cjfa-59252	49	9	repayments	repayment	NOUN
cjfa-59252	49	10	and	and	CCONJ
cjfa-59252	49	11	the	the	DET
cjfa-59252	49	12	challenges	challenge	NOUN
cjfa-59252	49	13	posed	pose	VERB
cjfa-59252	49	14	by	by	ADP
cjfa-59252	49	15	non	non	ADJ
cjfa-59252	49	16	-	-	ADJ
cjfa-59252	49	17	performing	performing	ADJ
cjfa-59252	49	18	loans	loan	NOUN
cjfa-59252	49	19	to	to	ADP
cjfa-59252	49	20	the	the	DET
cjfa-59252	49	21	stability	stability	NOUN
cjfa-59252	49	22	and	and	CCONJ
cjfa-59252	49	23	health	health	NOUN
cjfa-59252	49	24	of	of	ADP
cjfa-59252	49	25	financial	financial	ADJ
cjfa-59252	49	26	institutions	institution	NOUN
cjfa-59252	49	27	.	.	PUNCT
cjfa-59252	50	1	the	the	DET
cjfa-59252	50	2	cbn	cbn	PROPN
cjfa-59252	50	3	prudential	prudential	PROPN
cjfa-59252	50	4	guidelines	guideline	NOUN
cjfa-59252	50	5	classify	classify	VERB
cjfa-59252	50	6	nonperforming	nonperforme	VERB
cjfa-59252	50	7	loans	loan	NOUN
cjfa-59252	50	8	into	into	ADP
cjfa-59252	50	9	four	four	NUM
cjfa-59252	50	10	categories	category	NOUN
cjfa-59252	50	11	based	base	VERB
cjfa-59252	50	12	on	on	ADP
cjfa-59252	50	13	the	the	DET
cjfa-59252	50	14	duration	duration	NOUN
cjfa-59252	50	15	of	of	ADP
cjfa-59252	50	16	their	their	PRON
cjfa-59252	50	17	delinquency	delinquency	NOUN
cjfa-59252	50	18	.	.	PUNCT
cjfa-59252	51	1	this	this	DET
cjfa-59252	51	2	classification	classification	NOUN
cjfa-59252	51	3	helps	help	VERB
cjfa-59252	51	4	in	in	ADP
cjfa-59252	51	5	determining	determine	VERB
cjfa-59252	51	6	the	the	DET
cjfa-59252	51	7	appropriate	appropriate	ADJ
cjfa-59252	51	8	provisioning	provisioning	NOUN
cjfa-59252	51	9	requirements	requirement	NOUN
cjfa-59252	51	10	for	for	ADP
cjfa-59252	51	11	these	these	DET
cjfa-59252	51	12	loans	loan	NOUN
cjfa-59252	51	13	.	.	PUNCT
cjfa-59252	52	1	the	the	DET
cjfa-59252	52	2	categories	category	NOUN
cjfa-59252	52	3	are	be	AUX
cjfa-59252	52	4	substandard	substandard	ADJ
cjfa-59252	52	5	,	,	PUNCT
cjfa-59252	52	6	doubtful	doubtful	ADJ
cjfa-59252	52	7	,	,	PUNCT
cjfa-59252	52	8	very	very	ADV
cjfa-59252	52	9	doubtful	doubtful	ADJ
cjfa-59252	52	10	,	,	PUNCT
cjfa-59252	52	11	and	and	CCONJ
cjfa-59252	52	12	lost	lose	VERB
cjfa-59252	52	13	.	.	PUNCT
cjfa-59252	53	1	in	in	ADP
cjfa-59252	53	2	the	the	DET
cjfa-59252	53	3	opinion	opinion	NOUN
cjfa-59252	53	4	of	of	ADP
cjfa-59252	53	5	wafula	wafula	NOUN
cjfa-59252	53	6	,	,	PUNCT
cjfa-59252	53	7	muli	muli	NOUN
cjfa-59252	53	8	,	,	PUNCT
cjfa-59252	53	9	and	and	CCONJ
cjfa-59252	53	10	bulla	bulla	X
cjfa-59252	53	11	(	(	PUNCT
cjfa-59252	53	12	2023	2023	NUM
cjfa-59252	53	13	)	)	PUNCT
cjfa-59252	53	14	,	,	PUNCT
cjfa-59252	53	15	the	the	DET
cjfa-59252	53	16	accumulation	accumulation	NOUN
cjfa-59252	53	17	of	of	ADP
cjfa-59252	53	18	non	non	ADJ
cjfa-59252	53	19	-	-	ADJ
cjfa-59252	53	20	performing	performing	ADJ
cjfa-59252	53	21	loans	loan	NOUN
cjfa-59252	53	22	has	have	AUX
cjfa-59252	53	23	significantly	significantly	ADV
cjfa-59252	53	24	contributed	contribute	VERB
cjfa-59252	53	25	to	to	ADP
cjfa-59252	53	26	reduced	reduce	VERB
cjfa-59252	53	27	profitability	profitability	NOUN
cjfa-59252	53	28	and	and	CCONJ
cjfa-59252	53	29	,	,	PUNCT
cjfa-59252	53	30	in	in	ADP
cjfa-59252	53	31	some	some	DET
cjfa-59252	53	32	cases	case	NOUN
cjfa-59252	53	33	,	,	PUNCT
cjfa-59252	53	34	the	the	DET
cjfa-59252	53	35	collapse	collapse	NOUN
cjfa-59252	53	36	of	of	ADP
cjfa-59252	53	37	financial	financial	ADJ
cjfa-59252	53	38	institutions	institution	NOUN
cjfa-59252	53	39	.	.	PUNCT
cjfa-59252	54	1	scholars	scholar	NOUN
cjfa-59252	54	2	such	such	ADJ
cjfa-59252	54	3	as	as	ADP
cjfa-59252	54	4	wafula	wafula	NOUN
cjfa-59252	54	5	et	et	PROPN
cjfa-59252	54	6	al	al	PROPN
cjfa-59252	54	7	.	.	PROPN
cjfa-59252	54	8	(	(	PUNCT
cjfa-59252	54	9	2023	2023	NUM
cjfa-59252	54	10	)	)	PUNCT
cjfa-59252	54	11	and	and	CCONJ
cjfa-59252	54	12	ogbebor	ogbebor	PROPN
cjfa-59252	54	13	,	,	PUNCT
cjfa-59252	54	14	osundina	osundina	NOUN
cjfa-59252	54	15	and	and	CCONJ
cjfa-59252	54	16	oyamendan	oyamendan	PROPN
cjfa-59252	54	17	(	(	PUNCT
cjfa-59252	54	18	2020	2020	NUM
cjfa-59252	54	19	)	)	PUNCT
cjfa-59252	54	20	measured	measure	VERB
cjfa-59252	54	21	non	non	ADJ
cjfa-59252	54	22	-	-	ADJ
cjfa-59252	54	23	performing	performing	ADJ
cjfa-59252	54	24	loans	loan	NOUN
cjfa-59252	54	25	as	as	ADP
cjfa-59252	54	26	the	the	DET
cjfa-59252	54	27	amount	amount	NOUN
cjfa-59252	54	28	of	of	ADP
cjfa-59252	54	29	loan	loan	NOUN
cjfa-59252	54	30	defaults	default	NOUN
cjfa-59252	54	31	divided	divide	VERB
cjfa-59252	54	32	by	by	ADP
cjfa-59252	54	33	the	the	DET
cjfa-59252	54	34	total	total	ADJ
cjfa-59252	54	35	loan	loan	NOUN
cjfa-59252	54	36	outstanding	outstanding	ADJ
cjfa-59252	54	37	.	.	PUNCT
cjfa-59252	55	1	charles	charles	PROPN
cjfa-59252	55	2	segun	segun	PROPN
cjfa-59252	55	3	ilelaboye	ilelaboye	PROPN
cjfa-59252	55	4	,	,	PUNCT
cjfa-59252	55	5	muyiwa	muyiwa	PROPN
cjfa-59252	55	6	ezekiel	ezekiel	PROPN
cjfa-59252	55	7	alade6464	alade6464	PROPN
cjfa-59252	55	8	monitoring	monitor	VERB
cjfa-59252	55	9	activitiesmonitoring	activitiesmonitore	VERB
cjfa-59252	55	10	activities	activity	NOUN
cjfa-59252	55	11	the	the	DET
cjfa-59252	55	12	monitoring	monitoring	NOUN
cjfa-59252	55	13	function	function	NOUN
cjfa-59252	55	14	is	be	AUX
cjfa-59252	55	15	very	very	ADV
cjfa-59252	55	16	important	important	ADJ
cjfa-59252	55	17	to	to	ADP
cjfa-59252	55	18	the	the	DET
cjfa-59252	55	19	success	success	NOUN
cjfa-59252	55	20	of	of	ADP
cjfa-59252	55	21	financial	financial	ADJ
cjfa-59252	55	22	institutions	institution	NOUN
cjfa-59252	55	23	.	.	PUNCT
cjfa-59252	56	1	loans	loan	NOUN
cjfa-59252	56	2	represent	represent	VERB
cjfa-59252	56	3	one	one	NUM
cjfa-59252	56	4	of	of	ADP
cjfa-59252	56	5	the	the	DET
cjfa-59252	56	6	riskiest	risky	ADJ
cjfa-59252	56	7	assets	asset	NOUN
cjfa-59252	56	8	being	be	AUX
cjfa-59252	56	9	paraded	parade	VERB
cjfa-59252	56	10	by	by	ADP
cjfa-59252	56	11	financial	financial	ADJ
cjfa-59252	56	12	institutions	institution	NOUN
cjfa-59252	56	13	from	from	ADP
cjfa-59252	56	14	time	time	NOUN
cjfa-59252	56	15	to	to	ADP
cjfa-59252	56	16	time	time	NOUN
cjfa-59252	56	17	.	.	PUNCT
cjfa-59252	57	1	with	with	ADP
cjfa-59252	57	2	this	this	PRON
cjfa-59252	57	3	,	,	PUNCT
cjfa-59252	57	4	management	management	NOUN
cjfa-59252	57	5	needs	need	VERB
cjfa-59252	57	6	to	to	PART
cjfa-59252	57	7	commit	commit	VERB
cjfa-59252	57	8	reasonable	reasonable	ADJ
cjfa-59252	57	9	time	time	NOUN
cjfa-59252	57	10	and	and	CCONJ
cjfa-59252	57	11	energy	energy	NOUN
cjfa-59252	57	12	to	to	PART
cjfa-59252	57	13	monitor	monitor	VERB
cjfa-59252	57	14	their	their	PRON
cjfa-59252	57	15	loan	loan	NOUN
cjfa-59252	57	16	portfolio	portfolio	NOUN
cjfa-59252	57	17	(	(	PUNCT
cjfa-59252	57	18	oba	oba	PROPN
cjfa-59252	57	19	,	,	PUNCT
cjfa-59252	57	20	2015	2015	NUM
cjfa-59252	57	21	)	)	PUNCT
cjfa-59252	57	22	.	.	PUNCT
cjfa-59252	58	1	monitoring	monitoring	NOUN
cjfa-59252	58	2	in	in	ADP
cjfa-59252	58	3	the	the	DET
cjfa-59252	58	4	line	line	NOUN
cjfa-59252	58	5	of	of	ADP
cjfa-59252	58	6	thinking	thinking	NOUN
cjfa-59252	58	7	of	of	ADP
cjfa-59252	58	8	ahmed	ahmed	PROPN
cjfa-59252	58	9	and	and	CCONJ
cjfa-59252	58	10	ng’anga	ng’anga	ADV
cjfa-59252	58	11	(	(	PUNCT
cjfa-59252	58	12	2020	2020	NUM
cjfa-59252	58	13	)	)	PUNCT
cjfa-59252	58	14	includes	include	VERB
cjfa-59252	58	15	the	the	DET
cjfa-59252	58	16	assessment	assessment	NOUN
cjfa-59252	58	17	of	of	ADP
cjfa-59252	58	18	control	control	NOUN
cjfa-59252	58	19	structure	structure	NOUN
cjfa-59252	58	20	in	in	ADP
cjfa-59252	58	21	an	an	DET
cjfa-59252	58	22	organization	organization	NOUN
cjfa-59252	58	23	every	every	DET
cjfa-59252	58	24	time	time	NOUN
cjfa-59252	58	25	.	.	PUNCT
cjfa-59252	59	1	the	the	DET
cjfa-59252	59	2	objective	objective	NOUN
cjfa-59252	59	3	of	of	ADP
cjfa-59252	59	4	monitoring	monitoring	NOUN
cjfa-59252	59	5	,	,	PUNCT
cjfa-59252	59	6	as	as	SCONJ
cjfa-59252	59	7	enunciated	enunciate	VERB
cjfa-59252	59	8	by	by	ADP
cjfa-59252	59	9	umar	umar	PROPN
cjfa-59252	59	10	and	and	CCONJ
cjfa-59252	59	11	dikko	dikko	NOUN
cjfa-59252	59	12	(	(	PUNCT
cjfa-59252	59	13	2018	2018	NUM
cjfa-59252	59	14	)	)	PUNCT
cjfa-59252	59	15	,	,	PUNCT
cjfa-59252	59	16	is	be	AUX
cjfa-59252	59	17	to	to	PART
cjfa-59252	59	18	assess	assess	VERB
cjfa-59252	59	19	if	if	SCONJ
cjfa-59252	59	20	controls	control	NOUN
cjfa-59252	59	21	put	put	VERB
cjfa-59252	59	22	in	in	ADP
cjfa-59252	59	23	place	place	NOUN
cjfa-59252	59	24	by	by	ADP
cjfa-59252	59	25	the	the	DET
cjfa-59252	59	26	management	management	NOUN
cjfa-59252	59	27	are	be	AUX
cjfa-59252	59	28	properly	properly	ADV
cjfa-59252	59	29	adhered	adhere	VERB
cjfa-59252	59	30	to	to	ADP
cjfa-59252	59	31	.	.	PUNCT
cjfa-59252	60	1	thus	thus	ADV
cjfa-59252	60	2	,	,	PUNCT
cjfa-59252	60	3	monitoring	monitoring	NOUN
cjfa-59252	60	4	entails	entail	VERB
cjfa-59252	60	5	the	the	DET
cjfa-59252	60	6	level	level	NOUN
cjfa-59252	60	7	of	of	ADP
cjfa-59252	60	8	supervision	supervision	NOUN
cjfa-59252	60	9	carried	carry	VERB
cjfa-59252	60	10	out	out	ADP
cjfa-59252	60	11	by	by	ADP
cjfa-59252	60	12	the	the	DET
cjfa-59252	60	13	management	management	NOUN
cjfa-59252	60	14	to	to	PART
cjfa-59252	60	15	ensure	ensure	VERB
cjfa-59252	60	16	that	that	SCONJ
cjfa-59252	60	17	assets	asset	NOUN
cjfa-59252	60	18	created	create	VERB
cjfa-59252	60	19	do	do	AUX
cjfa-59252	60	20	not	not	PART
cjfa-59252	60	21	go	go	VERB
cjfa-59252	60	22	bad	bad	ADJ
cjfa-59252	60	23	.	.	PUNCT
cjfa-59252	61	1	board	board	NOUN
cjfa-59252	61	2	independenceboard	independenceboard	ADJ
cjfa-59252	61	3	independence	independence	NOUN
cjfa-59252	61	4	as	as	SCONJ
cjfa-59252	61	5	posited	posit	VERB
cjfa-59252	61	6	by	by	ADP
cjfa-59252	61	7	islam	islam	PROPN
cjfa-59252	61	8	(	(	PUNCT
cjfa-59252	61	9	2020	2020	NUM
cjfa-59252	61	10	)	)	PUNCT
cjfa-59252	61	11	,	,	PUNCT
cjfa-59252	61	12	board	board	NOUN
cjfa-59252	61	13	independence	independence	NOUN
cjfa-59252	61	14	represents	represent	VERB
cjfa-59252	61	15	another	another	DET
cjfa-59252	61	16	layer	layer	NOUN
cjfa-59252	61	17	of	of	ADP
cjfa-59252	61	18	monitoring	monitor	VERB
cjfa-59252	61	19	activities	activity	NOUN
cjfa-59252	61	20	,	,	PUNCT
cjfa-59252	61	21	as	as	SCONJ
cjfa-59252	61	22	it	it	PRON
cjfa-59252	61	23	discourages	discourage	VERB
cjfa-59252	61	24	the	the	DET
cjfa-59252	61	25	opportunistic	opportunistic	ADJ
cjfa-59252	61	26	tendencies	tendency	NOUN
cjfa-59252	61	27	of	of	ADP
cjfa-59252	61	28	the	the	DET
cjfa-59252	61	29	management	management	NOUN
cjfa-59252	61	30	who	who	PRON
cjfa-59252	61	31	acts	act	VERB
cjfa-59252	61	32	as	as	ADP
cjfa-59252	61	33	agents	agent	NOUN
cjfa-59252	61	34	.	.	PUNCT
cjfa-59252	62	1	the	the	DET
cjfa-59252	62	2	role	role	NOUN
cjfa-59252	62	3	of	of	ADP
cjfa-59252	62	4	independent	independent	ADJ
cjfa-59252	62	5	non	non	ADJ
cjfa-59252	62	6	-	-	ADJ
cjfa-59252	62	7	executive	executive	ADJ
cjfa-59252	62	8	directors	director	NOUN
cjfa-59252	62	9	served	serve	VERB
cjfa-59252	62	10	as	as	ADP
cjfa-59252	62	11	a	a	DET
cjfa-59252	62	12	monitoring	monitoring	NOUN
cjfa-59252	62	13	mechanism	mechanism	NOUN
cjfa-59252	62	14	for	for	ADP
cjfa-59252	62	15	overseeing	oversee	VERB
cjfa-59252	62	16	the	the	DET
cjfa-59252	62	17	performance	performance	NOUN
cjfa-59252	62	18	and	and	CCONJ
cjfa-59252	62	19	activities	activity	NOUN
cjfa-59252	62	20	of	of	ADP
cjfa-59252	62	21	executive	executive	ADJ
cjfa-59252	62	22	directors	director	NOUN
cjfa-59252	62	23	and	and	CCONJ
cjfa-59252	62	24	management	management	NOUN
cjfa-59252	62	25	.	.	PUNCT
cjfa-59252	63	1	overall	overall	ADV
cjfa-59252	63	2	,	,	PUNCT
cjfa-59252	63	3	their	their	PRON
cjfa-59252	63	4	presence	presence	NOUN
cjfa-59252	63	5	was	be	AUX
cjfa-59252	63	6	essential	essential	ADJ
cjfa-59252	63	7	to	to	ADP
cjfa-59252	63	8	enhancing	enhance	VERB
cjfa-59252	63	9	the	the	DET
cjfa-59252	63	10	board	board	NOUN
cjfa-59252	63	11	’s	’s	PART
cjfa-59252	63	12	effectiveness	effectiveness	NOUN
cjfa-59252	63	13	(	(	PUNCT
cjfa-59252	63	14	sanni	sanni	PROPN
cjfa-59252	63	15	,	,	PUNCT
cjfa-59252	63	16	shali	shali	PROPN
cjfa-59252	63	17	&	&	CCONJ
cjfa-59252	63	18	kanwai	kanwai	PROPN
cjfa-59252	63	19	,	,	PUNCT
cjfa-59252	63	20	2019	2019	NUM
cjfa-59252	63	21	)	)	PUNCT
cjfa-59252	63	22	.	.	PUNCT
cjfa-59252	64	1	this	this	DET
cjfa-59252	64	2	structure	structure	NOUN
cjfa-59252	64	3	not	not	PART
cjfa-59252	64	4	only	only	ADV
cjfa-59252	64	5	ensures	ensure	VERB
cjfa-59252	64	6	effective	effective	ADJ
cjfa-59252	64	7	management	management	NOUN
cjfa-59252	64	8	and	and	CCONJ
cjfa-59252	64	9	decision	decision	NOUN
cjfa-59252	64	10	-	-	PUNCT
cjfa-59252	64	11	making	making	NOUN
cjfa-59252	64	12	but	but	CCONJ
cjfa-59252	64	13	also	also	ADV
cjfa-59252	64	14	promotes	promote	VERB
cjfa-59252	64	15	transparency	transparency	NOUN
cjfa-59252	64	16	,	,	PUNCT
cjfa-59252	64	17	accountability	accountability	NOUN
cjfa-59252	64	18	,	,	PUNCT
cjfa-59252	64	19	and	and	CCONJ
cjfa-59252	64	20	stakeholder	stakeholder	NOUN
cjfa-59252	64	21	confidence	confidence	NOUN
cjfa-59252	64	22	.	.	PUNCT
cjfa-59252	65	1	by	by	ADP
cjfa-59252	65	2	maintaining	maintain	VERB
cjfa-59252	65	3	a	a	DET
cjfa-59252	65	4	balanced	balanced	ADJ
cjfa-59252	65	5	and	and	CCONJ
cjfa-59252	65	6	well	well	ADV
cjfa-59252	65	7	-	-	PUNCT
cjfa-59252	65	8	functioning	function	VERB
cjfa-59252	65	9	board	board	NOUN
cjfa-59252	65	10	,	,	PUNCT
cjfa-59252	65	11	companies	company	NOUN
cjfa-59252	65	12	can	can	AUX
cjfa-59252	65	13	better	well	ADV
cjfa-59252	65	14	navigate	navigate	VERB
cjfa-59252	65	15	challenges	challenge	NOUN
cjfa-59252	65	16	and	and	CCONJ
cjfa-59252	65	17	achieve	achieve	VERB
cjfa-59252	65	18	sustainable	sustainable	ADJ
cjfa-59252	65	19	growth	growth	NOUN
cjfa-59252	65	20	and	and	CCONJ
cjfa-59252	65	21	success	success	NOUN
cjfa-59252	65	22	.	.	PUNCT
cjfa-59252	66	1	furthermore	furthermore	ADV
cjfa-59252	66	2	,	,	PUNCT
cjfa-59252	66	3	potharla	potharla	NOUN
cjfa-59252	66	4	and	and	CCONJ
cjfa-59252	66	5	kolpula	kolpula	PROPN
cjfa-59252	66	6	(	(	PUNCT
cjfa-59252	66	7	2023	2023	NUM
cjfa-59252	66	8	)	)	PUNCT
cjfa-59252	66	9	opine	opine	VERB
cjfa-59252	66	10	that	that	SCONJ
cjfa-59252	66	11	board	board	NOUN
cjfa-59252	66	12	independence	independence	NOUN
cjfa-59252	66	13	engenders	engender	VERB
cjfa-59252	66	14	stable	stable	ADJ
cjfa-59252	66	15	performance	performance	NOUN
cjfa-59252	66	16	.	.	PUNCT
cjfa-59252	67	1	through	through	ADP
cjfa-59252	67	2	independence	independence	NOUN
cjfa-59252	67	3	,	,	PUNCT
cjfa-59252	67	4	interest	interest	NOUN
cjfa-59252	67	5	of	of	ADP
cjfa-59252	67	6	the	the	DET
cjfa-59252	67	7	shareholders	shareholder	NOUN
cjfa-59252	67	8	is	be	AUX
cjfa-59252	67	9	adjudged	adjudged	AUX
cjfa-59252	67	10	protected	protect	VERB
cjfa-59252	67	11	and	and	CCONJ
cjfa-59252	67	12	hence	hence	ADV
cjfa-59252	67	13	mitigates	mitigate	VERB
cjfa-59252	67	14	agency	agency	NOUN
cjfa-59252	67	15	theory	theory	NOUN
cjfa-59252	67	16	(	(	PUNCT
cjfa-59252	67	17	rashid	rashid	PROPN
cjfa-59252	67	18	,	,	PUNCT
cjfa-59252	67	19	2017	2017	NUM
cjfa-59252	67	20	)	)	PUNCT
cjfa-59252	67	21	.	.	PUNCT
cjfa-59252	68	1	audit	audit	NOUN
cjfa-59252	68	2	qualityaudit	qualityaudit	NOUN
cjfa-59252	68	3	quality	quality	NOUN
cjfa-59252	68	4	illiemena	illiemena	NOUN
cjfa-59252	68	5	and	and	CCONJ
cjfa-59252	68	6	okolocha	okolocha	ADJ
cjfa-59252	68	7	(	(	PUNCT
cjfa-59252	68	8	2019	2019	NUM
cjfa-59252	68	9	)	)	PUNCT
cjfa-59252	68	10	explain	explain	VERB
cjfa-59252	68	11	that	that	SCONJ
cjfa-59252	68	12	audit	audit	NOUN
cjfa-59252	68	13	is	be	AUX
cjfa-59252	68	14	the	the	DET
cjfa-59252	68	15	systematic	systematic	ADJ
cjfa-59252	68	16	examination	examination	NOUN
cjfa-59252	68	17	of	of	ADP
cjfa-59252	68	18	the	the	DET
cjfa-59252	68	19	financial	financial	ADJ
cjfa-59252	68	20	accounts	account	NOUN
cjfa-59252	68	21	by	by	ADP
cjfa-59252	68	22	an	an	DET
cjfa-59252	68	23	independent	independent	ADJ
cjfa-59252	68	24	person	person	NOUN
cjfa-59252	68	25	(	(	PUNCT
cjfa-59252	68	26	auditor	auditor	NOUN
cjfa-59252	68	27	)	)	PUNCT
cjfa-59252	68	28	in	in	ADP
cjfa-59252	68	29	a	a	DET
cjfa-59252	68	30	bid	bid	NOUN
cjfa-59252	68	31	to	to	PART
cjfa-59252	68	32	express	express	VERB
cjfa-59252	68	33	opinion	opinion	NOUN
cjfa-59252	68	34	regarding	regard	VERB
cjfa-59252	68	35	the	the	DET
cjfa-59252	68	36	truth	truth	NOUN
cjfa-59252	68	37	and	and	CCONJ
cjfa-59252	68	38	fairness	fairness	NOUN
cjfa-59252	68	39	of	of	ADP
cjfa-59252	68	40	the	the	DET
cjfa-59252	68	41	accounting	accounting	NOUN
cjfa-59252	68	42	records	record	NOUN
cjfa-59252	68	43	.	.	PUNCT
cjfa-59252	69	1	what	what	PRON
cjfa-59252	69	2	this	this	PRON
cjfa-59252	69	3	translates	translate	VERB
cjfa-59252	69	4	to	to	ADP
cjfa-59252	69	5	is	be	AUX
cjfa-59252	69	6	that	that	SCONJ
cjfa-59252	69	7	auditors	auditor	NOUN
cjfa-59252	69	8	are	be	AUX
cjfa-59252	69	9	involved	involve	VERB
cjfa-59252	69	10	in	in	ADP
cjfa-59252	69	11	assurance	assurance	NOUN
cjfa-59252	69	12	engagement	engagement	NOUN
cjfa-59252	69	13	and	and	CCONJ
cjfa-59252	69	14	emphasis	emphasis	NOUN
cjfa-59252	69	15	must	must	AUX
cjfa-59252	69	16	be	be	AUX
cjfa-59252	69	17	placed	place	VERB
cjfa-59252	69	18	on	on	ADP
cjfa-59252	69	19	audit	audit	NOUN
cjfa-59252	69	20	quality	quality	NOUN
cjfa-59252	69	21	.	.	PUNCT
cjfa-59252	70	1	the	the	DET
cjfa-59252	70	2	pillar	pillar	NOUN
cjfa-59252	70	3	of	of	ADP
cjfa-59252	70	4	audit	audit	NOUN
cjfa-59252	70	5	quality	quality	NOUN
cjfa-59252	70	6	as	as	ADP
cjfa-59252	70	7	explained	explain	VERB
cjfa-59252	70	8	monitoring	monitoring	NOUN
cjfa-59252	70	9	activities	activity	NOUN
cjfa-59252	70	10	and	and	CCONJ
cjfa-59252	70	11	non	non	ADJ
cjfa-59252	70	12	-	-	ADJ
cjfa-59252	70	13	performing	performing	ADJ
cjfa-59252	70	14	loans	loan	NOUN
cjfa-59252	70	15	…	…	PUNCT
cjfa-59252	70	16	6565	6565	NUM
cjfa-59252	70	17	by	by	ADP
cjfa-59252	70	18	chaari	chaari	NOUN
cjfa-59252	70	19	,	,	PUNCT
cjfa-59252	70	20	belanès	belanès	PROPN
cjfa-59252	70	21	and	and	CCONJ
cjfa-59252	70	22	lajmi	lajmi	PROPN
cjfa-59252	70	23	(	(	PUNCT
cjfa-59252	70	24	2022	2022	NUM
cjfa-59252	70	25	)	)	PUNCT
cjfa-59252	70	26	view	view	NOUN
cjfa-59252	70	27	audit	audit	NOUN
cjfa-59252	70	28	quality	quality	NOUN
cjfa-59252	70	29	from	from	ADP
cjfa-59252	70	30	the	the	DET
cjfa-59252	70	31	totality	totality	NOUN
cjfa-59252	70	32	of	of	ADP
cjfa-59252	70	33	internal	internal	ADJ
cjfa-59252	70	34	audit	audit	NOUN
cjfa-59252	70	35	,	,	PUNCT
cjfa-59252	70	36	audit	audit	NOUN
cjfa-59252	70	37	committee	committee	NOUN
cjfa-59252	70	38	and	and	CCONJ
cjfa-59252	70	39	external	external	ADJ
cjfa-59252	70	40	audit	audit	NOUN
cjfa-59252	70	41	.	.	PUNCT
cjfa-59252	71	1	from	from	ADP
cjfa-59252	71	2	the	the	DET
cjfa-59252	71	3	perception	perception	NOUN
cjfa-59252	71	4	of	of	ADP
cjfa-59252	71	5	lisa	lisa	PROPN
cjfa-59252	71	6	,	,	PUNCT
cjfa-59252	71	7	orbaningsih	orbaningsih	PROPN
cjfa-59252	71	8	and	and	CCONJ
cjfa-59252	71	9	aditya	aditya	PROPN
cjfa-59252	71	10	(	(	PUNCT
cjfa-59252	71	11	2023	2023	NUM
cjfa-59252	71	12	)	)	PUNCT
cjfa-59252	71	13	,	,	PUNCT
cjfa-59252	71	14	audit	audit	NOUN
cjfa-59252	71	15	plays	play	VERB
cjfa-59252	71	16	important	important	ADJ
cjfa-59252	71	17	role	role	NOUN
cjfa-59252	71	18	in	in	ADP
cjfa-59252	71	19	attenuating	attenuate	VERB
cjfa-59252	71	20	npls	npls	NOUN
cjfa-59252	71	21	through	through	ADP
cjfa-59252	71	22	credit	credit	NOUN
cjfa-59252	71	23	assessment	assessment	NOUN
cjfa-59252	71	24	and	and	CCONJ
cjfa-59252	71	25	improvement	improvement	NOUN
cjfa-59252	71	26	in	in	ADP
cjfa-59252	71	27	the	the	DET
cjfa-59252	71	28	processes	process	NOUN
cjfa-59252	71	29	and	and	CCONJ
cjfa-59252	71	30	procedures	procedure	NOUN
cjfa-59252	71	31	.	.	PUNCT
cjfa-59252	72	1	however	however	ADV
cjfa-59252	72	2	,	,	PUNCT
cjfa-59252	72	3	there	there	PRON
cjfa-59252	72	4	are	be	VERB
cjfa-59252	72	5	lots	lot	NOUN
cjfa-59252	72	6	of	of	ADP
cjfa-59252	72	7	factors	factor	NOUN
cjfa-59252	72	8	that	that	PRON
cjfa-59252	72	9	determine	determine	VERB
cjfa-59252	72	10	audit	audit	NOUN
cjfa-59252	72	11	quality	quality	NOUN
cjfa-59252	72	12	of	of	ADP
cjfa-59252	72	13	a	a	DET
cjfa-59252	72	14	firm	firm	NOUN
cjfa-59252	72	15	.	.	PUNCT
cjfa-59252	73	1	this	this	PRON
cjfa-59252	73	2	includes	include	VERB
cjfa-59252	73	3	,	,	PUNCT
cjfa-59252	73	4	and	and	CCONJ
cjfa-59252	73	5	is	be	AUX
cjfa-59252	73	6	not	not	PART
cjfa-59252	73	7	limited	limit	VERB
cjfa-59252	73	8	to	to	ADP
cjfa-59252	73	9	,	,	PUNCT
cjfa-59252	73	10	qualification	qualification	NOUN
cjfa-59252	73	11	experience	experience	NOUN
cjfa-59252	73	12	,	,	PUNCT
cjfa-59252	73	13	independence	independence	NOUN
cjfa-59252	73	14	,	,	PUNCT
cjfa-59252	73	15	audit	audit	NOUN
cjfa-59252	73	16	fees	fee	NOUN
cjfa-59252	73	17	,	,	PUNCT
cjfa-59252	73	18	audit	audit	NOUN
cjfa-59252	73	19	firm	firm	ADJ
cjfa-59252	73	20	rotation	rotation	NOUN
cjfa-59252	73	21	,	,	PUNCT
cjfa-59252	73	22	audit	audit	NOUN
cjfa-59252	73	23	firm	firm	ADJ
cjfa-59252	73	24	size	size	NOUN
cjfa-59252	73	25	,	,	PUNCT
cjfa-59252	73	26	audit	audit	NOUN
cjfa-59252	73	27	committee	committee	NOUN
cjfa-59252	73	28	functions	function	NOUN
cjfa-59252	73	29	,	,	PUNCT
cjfa-59252	73	30	and	and	CCONJ
cjfa-59252	73	31	audit	audit	NOUN
cjfa-59252	73	32	firm	firm	ADJ
cjfa-59252	73	33	specifics	specific	NOUN
cjfa-59252	73	34	such	such	ADJ
cjfa-59252	73	35	as	as	ADP
cjfa-59252	73	36	competence	competence	NOUN
cjfa-59252	73	37	(	(	PUNCT
cjfa-59252	73	38	illiemena	illiemena	PROPN
cjfa-59252	73	39	&	&	CCONJ
cjfa-59252	73	40	okolocha	okolocha	PROPN
cjfa-59252	73	41	,	,	PUNCT
cjfa-59252	73	42	2019	2019	NUM
cjfa-59252	73	43	)	)	PUNCT
cjfa-59252	73	44	.	.	PUNCT
cjfa-59252	74	1	muotolu	muotolu	PROPN
cjfa-59252	74	2	and	and	CCONJ
cjfa-59252	74	3	nwadialor	nwadialor	PROPN
cjfa-59252	74	4	(	(	PUNCT
cjfa-59252	74	5	2019	2019	NUM
cjfa-59252	74	6	)	)	PUNCT
cjfa-59252	74	7	opine	opine	VERB
cjfa-59252	74	8	that	that	SCONJ
cjfa-59252	74	9	the	the	DET
cjfa-59252	74	10	big	big	ADJ
cjfa-59252	74	11	audit	audit	NOUN
cjfa-59252	74	12	firms	firm	NOUN
cjfa-59252	74	13	have	have	VERB
cjfa-59252	74	14	high	high	ADJ
cjfa-59252	74	15	exposure	exposure	NOUN
cjfa-59252	74	16	while	while	SCONJ
cjfa-59252	74	17	carrying	carry	VERB
cjfa-59252	74	18	out	out	ADP
cjfa-59252	74	19	audit	audit	NOUN
cjfa-59252	74	20	assignment	assignment	NOUN
cjfa-59252	74	21	.	.	PUNCT
cjfa-59252	75	1	as	as	SCONJ
cjfa-59252	75	2	conceptualized	conceptualize	VERB
cjfa-59252	75	3	in	in	ADP
cjfa-59252	75	4	this	this	DET
cjfa-59252	75	5	study	study	NOUN
cjfa-59252	75	6	,	,	PUNCT
cjfa-59252	75	7	audit	audit	NOUN
cjfa-59252	75	8	quality	quality	NOUN
cjfa-59252	75	9	represents	represent	VERB
cjfa-59252	75	10	a	a	DET
cjfa-59252	75	11	situation	situation	NOUN
cjfa-59252	75	12	where	where	SCONJ
cjfa-59252	75	13	the	the	DET
cjfa-59252	75	14	financial	financial	ADJ
cjfa-59252	75	15	statements	statement	NOUN
cjfa-59252	75	16	of	of	ADP
cjfa-59252	75	17	the	the	DET
cjfa-59252	75	18	financial	financial	ADJ
cjfa-59252	75	19	institutions	institution	NOUN
cjfa-59252	75	20	are	be	AUX
cjfa-59252	75	21	being	be	AUX
cjfa-59252	75	22	audited	audit	VERB
cjfa-59252	75	23	by	by	ADP
cjfa-59252	75	24	one	one	NUM
cjfa-59252	75	25	of	of	ADP
cjfa-59252	75	26	the	the	DET
cjfa-59252	75	27	big	big	ADJ
cjfa-59252	75	28	4	4	NUM
cjfa-59252	75	29	audit	audit	NOUN
cjfa-59252	75	30	firms	firm	NOUN
cjfa-59252	75	31	.	.	PUNCT
cjfa-59252	76	1	theoretical	theoretical	ADJ
cjfa-59252	76	2	reviewtheoretical	reviewtheoretical	ADJ
cjfa-59252	76	3	review	review	NOUN
cjfa-59252	76	4	agency	agency	NOUN
cjfa-59252	76	5	theoryagency	theoryagency	NOUN
cjfa-59252	76	6	theory	theory	NOUN
cjfa-59252	76	7	this	this	DET
cjfa-59252	76	8	theory	theory	NOUN
cjfa-59252	76	9	was	be	AUX
cjfa-59252	76	10	propounded	propound	VERB
cjfa-59252	76	11	by	by	ADP
cjfa-59252	76	12	jensen	jensen	PROPN
cjfa-59252	76	13	and	and	CCONJ
cjfa-59252	76	14	meckling	meckling	NOUN
cjfa-59252	76	15	(	(	PUNCT
cjfa-59252	76	16	1976	1976	NUM
cjfa-59252	76	17	)	)	PUNCT
cjfa-59252	76	18	and	and	CCONJ
cjfa-59252	76	19	has	have	AUX
cjfa-59252	76	20	attracted	attract	VERB
cjfa-59252	76	21	attention	attention	NOUN
cjfa-59252	76	22	from	from	ADP
cjfa-59252	76	23	various	various	ADJ
cjfa-59252	76	24	disciplines	discipline	NOUN
cjfa-59252	76	25	,	,	PUNCT
cjfa-59252	76	26	particularly	particularly	ADV
cjfa-59252	76	27	accounting	accounting	NOUN
cjfa-59252	76	28	,	,	PUNCT
cjfa-59252	76	29	finance	finance	NOUN
cjfa-59252	76	30	,	,	PUNCT
cjfa-59252	76	31	economics	economic	NOUN
cjfa-59252	76	32	,	,	PUNCT
cjfa-59252	76	33	law	law	NOUN
cjfa-59252	76	34	,	,	PUNCT
cjfa-59252	76	35	and	and	CCONJ
cjfa-59252	76	36	political	political	ADJ
cjfa-59252	76	37	science	science	NOUN
cjfa-59252	76	38	.	.	PUNCT
cjfa-59252	77	1	according	accord	VERB
cjfa-59252	77	2	to	to	ADP
cjfa-59252	77	3	felix	felix	PROPN
cjfa-59252	77	4	(	(	PUNCT
cjfa-59252	77	5	2017	2017	NUM
cjfa-59252	77	6	)	)	PUNCT
cjfa-59252	77	7	,	,	PUNCT
cjfa-59252	77	8	agency	agency	NOUN
cjfa-59252	77	9	theory	theory	NOUN
cjfa-59252	77	10	highlights	highlight	VERB
cjfa-59252	77	11	the	the	DET
cjfa-59252	77	12	inherent	inherent	ADJ
cjfa-59252	77	13	conflicts	conflict	NOUN
cjfa-59252	77	14	of	of	ADP
cjfa-59252	77	15	interest	interest	NOUN
cjfa-59252	77	16	between	between	ADP
cjfa-59252	77	17	business	business	NOUN
cjfa-59252	77	18	owners	owner	NOUN
cjfa-59252	77	19	and	and	CCONJ
cjfa-59252	77	20	managers	manager	NOUN
cjfa-59252	77	21	and	and	CCONJ
cjfa-59252	77	22	underscores	underscore	VERB
cjfa-59252	77	23	the	the	DET
cjfa-59252	77	24	importance	importance	NOUN
cjfa-59252	77	25	of	of	ADP
cjfa-59252	77	26	mechanisms	mechanism	NOUN
cjfa-59252	77	27	to	to	PART
cjfa-59252	77	28	align	align	VERB
cjfa-59252	77	29	their	their	PRON
cjfa-59252	77	30	interests	interest	NOUN
cjfa-59252	77	31	.	.	PUNCT
cjfa-59252	78	1	sanni	sanni	PROPN
cjfa-59252	78	2	et	et	PROPN
cjfa-59252	78	3	al	al	PROPN
cjfa-59252	78	4	.	.	PROPN
cjfa-59252	79	1	(	(	PUNCT
cjfa-59252	79	2	2019	2019	NUM
cjfa-59252	79	3	)	)	PUNCT
cjfa-59252	79	4	reinforces	reinforce	VERB
cjfa-59252	79	5	the	the	DET
cjfa-59252	79	6	theory	theory	NOUN
cjfa-59252	79	7	by	by	ADP
cjfa-59252	79	8	recognizing	recognize	VERB
cjfa-59252	79	9	the	the	DET
cjfa-59252	79	10	critical	critical	ADJ
cjfa-59252	79	11	role	role	NOUN
cjfa-59252	79	12	of	of	ADP
cjfa-59252	79	13	the	the	DET
cjfa-59252	79	14	board	board	NOUN
cjfa-59252	79	15	of	of	ADP
cjfa-59252	79	16	directors	director	NOUN
cjfa-59252	79	17	in	in	ADP
cjfa-59252	79	18	mitigating	mitigate	VERB
cjfa-59252	79	19	these	these	DET
cjfa-59252	79	20	conflicts	conflict	NOUN
cjfa-59252	79	21	.	.	PUNCT
cjfa-59252	80	1	through	through	ADP
cjfa-59252	80	2	independent	independent	ADJ
cjfa-59252	80	3	oversight	oversight	NOUN
cjfa-59252	80	4	,	,	PUNCT
cjfa-59252	80	5	regular	regular	ADJ
cjfa-59252	80	6	audits	audits	NOUN
cjfa-59252	80	7	,	,	PUNCT
cjfa-59252	80	8	and	and	CCONJ
cjfa-59252	80	9	robust	robust	ADJ
cjfa-59252	80	10	governance	governance	NOUN
cjfa-59252	80	11	structures	structure	NOUN
cjfa-59252	80	12	,	,	PUNCT
cjfa-59252	80	13	the	the	DET
cjfa-59252	80	14	board	board	NOUN
cjfa-59252	80	15	can	can	AUX
cjfa-59252	80	16	effectively	effectively	ADV
cjfa-59252	80	17	suppress	suppress	VERB
cjfa-59252	80	18	opportunistic	opportunistic	ADJ
cjfa-59252	80	19	behaviors	behavior	NOUN
cjfa-59252	80	20	of	of	ADP
cjfa-59252	80	21	management	management	NOUN
cjfa-59252	80	22	,	,	PUNCT
cjfa-59252	80	23	thereby	thereby	ADV
cjfa-59252	80	24	protecting	protect	VERB
cjfa-59252	80	25	the	the	DET
cjfa-59252	80	26	interests	interest	NOUN
cjfa-59252	80	27	of	of	ADP
cjfa-59252	80	28	shareholders	shareholder	NOUN
cjfa-59252	80	29	and	and	CCONJ
cjfa-59252	80	30	ensuring	ensure	VERB
cjfa-59252	80	31	the	the	DET
cjfa-59252	80	32	long	long	ADJ
cjfa-59252	80	33	-	-	PUNCT
cjfa-59252	80	34	term	term	NOUN
cjfa-59252	80	35	success	success	NOUN
cjfa-59252	80	36	of	of	ADP
cjfa-59252	80	37	the	the	DET
cjfa-59252	80	38	organization	organization	NOUN
cjfa-59252	80	39	.	.	PUNCT
cjfa-59252	81	1	review	review	NOUN
cjfa-59252	81	2	of	of	ADP
cjfa-59252	81	3	empirical	empirical	ADJ
cjfa-59252	81	4	studies	study	NOUN
cjfa-59252	81	5	and	and	CCONJ
cjfa-59252	81	6	development	development	NOUN
cjfa-59252	81	7	of	of	ADP
cjfa-59252	81	8	hypothesesreview	hypothesesreview	NOUN
cjfa-59252	81	9	of	of	ADP
cjfa-59252	81	10	empirical	empirical	ADJ
cjfa-59252	81	11	studies	study	NOUN
cjfa-59252	81	12	and	and	CCONJ
cjfa-59252	81	13	development	development	NOUN
cjfa-59252	81	14	of	of	ADP
cjfa-59252	81	15	hypotheses	hypothesis	NOUN
cjfa-59252	81	16	this	this	DET
cjfa-59252	81	17	study	study	NOUN
cjfa-59252	81	18	examined	examine	VERB
cjfa-59252	81	19	the	the	DET
cjfa-59252	81	20	effect	effect	NOUN
cjfa-59252	81	21	of	of	ADP
cjfa-59252	81	22	monitoring	monitor	VERB
cjfa-59252	81	23	activities	activity	NOUN
cjfa-59252	81	24	on	on	ADP
cjfa-59252	81	25	non	non	ADJ
cjfa-59252	81	26	-	-	ADJ
cjfa-59252	81	27	performing	performing	ADJ
cjfa-59252	81	28	loans	loan	NOUN
cjfa-59252	81	29	(	(	PUNCT
cjfa-59252	81	30	npls	npls	NOUN
cjfa-59252	81	31	)	)	PUNCT
cjfa-59252	81	32	within	within	ADP
cjfa-59252	81	33	financial	financial	ADJ
cjfa-59252	81	34	institutions	institution	NOUN
cjfa-59252	81	35	in	in	ADP
cjfa-59252	81	36	nigeria	nigeria	PROPN
cjfa-59252	81	37	.	.	PUNCT
cjfa-59252	82	1	key	key	ADJ
cjfa-59252	82	2	findings	finding	NOUN
cjfa-59252	82	3	are	be	AUX
cjfa-59252	82	4	compared	compare	VERB
cjfa-59252	82	5	with	with	ADP
cjfa-59252	82	6	analogous	analogous	ADJ
cjfa-59252	82	7	studies	study	NOUN
cjfa-59252	82	8	conducted	conduct	VERB
cjfa-59252	82	9	in	in	ADP
cjfa-59252	82	10	regions	region	NOUN
cjfa-59252	82	11	such	such	ADJ
cjfa-59252	82	12	as	as	ADP
cjfa-59252	82	13	,	,	PUNCT
cjfa-59252	82	14	e.g.	e.g.	ADV
cjfa-59252	82	15	,	,	PUNCT
cjfa-59252	82	16	asia	asia	PROPN
cjfa-59252	82	17	,	,	PUNCT
cjfa-59252	82	18	the	the	DET
cjfa-59252	82	19	us	us	PROPN
cjfa-59252	82	20	,	,	PUNCT
cjfa-59252	82	21	and	and	CCONJ
cjfa-59252	82	22	other	other	ADJ
cjfa-59252	82	23	african	african	ADJ
cjfa-59252	82	24	countries	country	NOUN
cjfa-59252	82	25	to	to	PART
cjfa-59252	82	26	highlight	highlight	VERB
cjfa-59252	82	27	similarities	similarity	NOUN
cjfa-59252	82	28	and	and	CCONJ
cjfa-59252	82	29	differences	difference	NOUN
cjfa-59252	82	30	.	.	PUNCT
cjfa-59252	83	1	charles	charles	PROPN
cjfa-59252	83	2	segun	segun	PROPN
cjfa-59252	83	3	ilelaboye	ilelaboye	PROPN
cjfa-59252	83	4	,	,	PUNCT
cjfa-59252	83	5	muyiwa	muyiwa	PROPN
cjfa-59252	83	6	ezekiel	ezekiel	PROPN
cjfa-59252	83	7	alade6666	alade6666	PROPN
cjfa-59252	83	8	board	board	NOUN
cjfa-59252	83	9	independence	independence	NOUN
cjfa-59252	83	10	and	and	CCONJ
cjfa-59252	83	11	non	non	ADJ
cjfa-59252	83	12	-	-	ADJ
cjfa-59252	83	13	performing	performing	ADJ
cjfa-59252	83	14	loansboard	loansboard	ADJ
cjfa-59252	83	15	independence	independence	NOUN
cjfa-59252	83	16	and	and	CCONJ
cjfa-59252	83	17	non	non	ADJ
cjfa-59252	83	18	-	-	ADJ
cjfa-59252	83	19	performing	performing	ADJ
cjfa-59252	83	20	loans	loan	NOUN
cjfa-59252	83	21	studies	study	NOUN
cjfa-59252	83	22	have	have	AUX
cjfa-59252	83	23	shown	show	VERB
cjfa-59252	83	24	varying	vary	VERB
cjfa-59252	83	25	impacts	impact	NOUN
cjfa-59252	83	26	of	of	ADP
cjfa-59252	83	27	board	board	NOUN
cjfa-59252	83	28	independence	independence	NOUN
cjfa-59252	83	29	on	on	ADP
cjfa-59252	83	30	non	non	ADJ
cjfa-59252	83	31	-	-	ADJ
cjfa-59252	83	32	performing	performing	ADJ
cjfa-59252	83	33	loans	loan	NOUN
cjfa-59252	83	34	(	(	PUNCT
cjfa-59252	83	35	npls	npls	NOUN
cjfa-59252	83	36	)	)	PUNCT
cjfa-59252	83	37	across	across	ADP
cjfa-59252	83	38	regions	region	NOUN
cjfa-59252	83	39	.	.	PUNCT
cjfa-59252	84	1	in	in	ADP
cjfa-59252	84	2	indonesia	indonesia	PROPN
cjfa-59252	84	3	,	,	PUNCT
cjfa-59252	84	4	kartika	kartika	PROPN
cjfa-59252	84	5	,	,	PUNCT
cjfa-59252	84	6	sulistyyowati	sulistyyowati	NOUN
cjfa-59252	84	7	,	,	PUNCT
cjfa-59252	84	8	septiawan	septiawan	NOUN
cjfa-59252	84	9	and	and	CCONJ
cjfa-59252	84	10	indriastuti	indriastuti	PROPN
cjfa-59252	84	11	(	(	PUNCT
cjfa-59252	84	12	2022	2022	NUM
cjfa-59252	84	13	)	)	PUNCT
cjfa-59252	84	14	found	find	VERB
cjfa-59252	84	15	a	a	DET
cjfa-59252	84	16	negative	negative	ADJ
cjfa-59252	84	17	but	but	CCONJ
cjfa-59252	84	18	non	non	ADJ
cjfa-59252	84	19	-	-	ADJ
cjfa-59252	84	20	significant	significant	ADJ
cjfa-59252	84	21	relationship	relationship	NOUN
cjfa-59252	84	22	between	between	ADP
cjfa-59252	84	23	board	board	NOUN
cjfa-59252	84	24	independence	independence	NOUN
cjfa-59252	84	25	and	and	CCONJ
cjfa-59252	84	26	npls	npls	NOUN
cjfa-59252	84	27	.	.	PUNCT
cjfa-59252	85	1	in	in	ADP
cjfa-59252	85	2	the	the	DET
cjfa-59252	85	3	same	same	ADJ
cjfa-59252	85	4	region	region	NOUN
cjfa-59252	85	5	,	,	PUNCT
cjfa-59252	85	6	ramadhanti	ramadhanti	NOUN
cjfa-59252	85	7	,	,	PUNCT
cjfa-59252	85	8	butar	butar	NOUN
cjfa-59252	85	9	and	and	CCONJ
cjfa-59252	85	10	pangaribuan	pangaribuan	NOUN
cjfa-59252	85	11	(	(	PUNCT
cjfa-59252	85	12	2021	2021	NUM
cjfa-59252	85	13	)	)	PUNCT
cjfa-59252	85	14	posited	posit	VERB
cjfa-59252	85	15	that	that	SCONJ
cjfa-59252	85	16	board	board	NOUN
cjfa-59252	85	17	independence	independence	NOUN
cjfa-59252	85	18	has	have	VERB
cjfa-59252	85	19	potentials	potential	NOUN
cjfa-59252	85	20	to	to	PART
cjfa-59252	85	21	dip	dip	VERB
cjfa-59252	85	22	npl	npl	PROPN
cjfa-59252	85	23	ratios	ratio	NOUN
cjfa-59252	85	24	of	of	ADP
cjfa-59252	85	25	banks	bank	NOUN
cjfa-59252	85	26	.	.	PUNCT
cjfa-59252	86	1	similarly	similarly	ADV
cjfa-59252	86	2	,	,	PUNCT
cjfa-59252	86	3	ejaz	ejaz	PROPN
cjfa-59252	86	4	,	,	PUNCT
cjfa-59252	86	5	aziz	aziz	PROPN
cjfa-59252	86	6	and	and	CCONJ
cjfa-59252	86	7	anam	anam	PROPN
cjfa-59252	86	8	(	(	PUNCT
cjfa-59252	86	9	2021	2021	NUM
cjfa-59252	86	10	)	)	PUNCT
cjfa-59252	86	11	submitted	submit	VERB
cjfa-59252	86	12	that	that	DET
cjfa-59252	86	13	board	board	NOUN
cjfa-59252	86	14	independence	independence	NOUN
cjfa-59252	86	15	significantly	significantly	ADV
cjfa-59252	86	16	diminished	diminish	VERB
cjfa-59252	86	17	npls	npls	NOUN
cjfa-59252	86	18	in	in	ADP
cjfa-59252	86	19	129	129	NUM
cjfa-59252	86	20	islamic	islamic	ADJ
cjfa-59252	86	21	banks	bank	NOUN
cjfa-59252	86	22	across	across	ADP
cjfa-59252	86	23	29	29	NUM
cjfa-59252	86	24	oic	oic	PROPN
cjfa-59252	86	25	member	member	NOUN
cjfa-59252	86	26	countries	country	NOUN
cjfa-59252	86	27	,	,	PUNCT
cjfa-59252	86	28	indicating	indicate	VERB
cjfa-59252	86	29	better	well	ADJ
cjfa-59252	86	30	asset	asset	NOUN
cjfa-59252	86	31	quality	quality	NOUN
cjfa-59252	86	32	.	.	PUNCT
cjfa-59252	87	1	comparable	comparable	ADJ
cjfa-59252	87	2	findings	finding	NOUN
cjfa-59252	87	3	were	be	AUX
cjfa-59252	87	4	reported	report	VERB
cjfa-59252	87	5	in	in	ADP
cjfa-59252	87	6	the	the	DET
cjfa-59252	87	7	united	united	PROPN
cjfa-59252	87	8	states	states	PROPN
cjfa-59252	87	9	,	,	PUNCT
cjfa-59252	87	10	where	where	SCONJ
cjfa-59252	87	11	islam	islam	PROPN
cjfa-59252	87	12	(	(	PUNCT
cjfa-59252	87	13	2020	2020	NUM
cjfa-59252	87	14	)	)	PUNCT
cjfa-59252	87	15	proved	prove	VERB
cjfa-59252	87	16	effectiveness	effectiveness	NOUN
cjfa-59252	87	17	of	of	ADP
cjfa-59252	87	18	board	board	NOUN
cjfa-59252	87	19	independence	independence	NOUN
cjfa-59252	87	20	at	at	ADP
cjfa-59252	87	21	reducing	reduce	VERB
cjfa-59252	87	22	the	the	DET
cjfa-59252	87	23	incidence	incidence	NOUN
cjfa-59252	87	24	of	of	ADP
cjfa-59252	87	25	npls	npls	NOUN
cjfa-59252	87	26	in	in	ADP
cjfa-59252	87	27	financial	financial	ADJ
cjfa-59252	87	28	institutions	institution	NOUN
cjfa-59252	87	29	.	.	PUNCT
cjfa-59252	88	1	in	in	ADP
cjfa-59252	88	2	jordan	jordan	PROPN
cjfa-59252	88	3	,	,	PUNCT
cjfa-59252	88	4	al	al	PROPN
cjfa-59252	88	5	zobi	zobi	PROPN
cjfa-59252	88	6	,	,	PUNCT
cjfa-59252	88	7	shubita	shubita	NOUN
cjfa-59252	88	8	,	,	PUNCT
cjfa-59252	88	9	alomari	alomari	PROPN
cjfa-59252	88	10	,	,	PUNCT
cjfa-59252	88	11	almatarneh	almatarneh	NOUN
cjfa-59252	88	12	and	and	CCONJ
cjfa-59252	88	13	alrawashdeh	alrawashdeh	ADV
cjfa-59252	88	14	(	(	PUNCT
cjfa-59252	88	15	2019	2019	NUM
cjfa-59252	88	16	)	)	PUNCT
cjfa-59252	88	17	concluded	conclude	VERB
cjfa-59252	88	18	that	that	SCONJ
cjfa-59252	88	19	board	board	NOUN
cjfa-59252	88	20	independence	independence	NOUN
cjfa-59252	88	21	significantly	significantly	ADV
cjfa-59252	88	22	improves	improve	VERB
cjfa-59252	88	23	asset	asset	NOUN
cjfa-59252	88	24	quality	quality	NOUN
cjfa-59252	88	25	in	in	ADP
cjfa-59252	88	26	commercial	commercial	ADJ
cjfa-59252	88	27	banks	bank	NOUN
cjfa-59252	88	28	.	.	PUNCT
cjfa-59252	89	1	hence	hence	ADV
cjfa-59252	89	2	,	,	PUNCT
cjfa-59252	89	3	these	these	DET
cjfa-59252	89	4	studies	study	NOUN
cjfa-59252	89	5	underscore	underscore	VERB
cjfa-59252	89	6	the	the	DET
cjfa-59252	89	7	importance	importance	NOUN
cjfa-59252	89	8	of	of	ADP
cjfa-59252	89	9	board	board	NOUN
cjfa-59252	89	10	independence	independence	NOUN
cjfa-59252	89	11	in	in	ADP
cjfa-59252	89	12	curbing	curb	VERB
cjfa-59252	89	13	loans	loan	NOUN
cjfa-59252	89	14	default	default	NOUN
cjfa-59252	89	15	in	in	ADP
cjfa-59252	89	16	their	their	PRON
cjfa-59252	89	17	various	various	ADJ
cjfa-59252	89	18	domains	domain	NOUN
cjfa-59252	89	19	.	.	PUNCT
cjfa-59252	90	1	though	though	ADV
cjfa-59252	90	2	,	,	PUNCT
cjfa-59252	90	3	ejaz	ejaz	PROPN
cjfa-59252	90	4	et	et	PROPN
cjfa-59252	90	5	al	al	PROPN
cjfa-59252	90	6	.	.	PROPN
cjfa-59252	90	7	’s	’s	PART
cjfa-59252	90	8	findings	finding	NOUN
cjfa-59252	90	9	focus	focus	VERB
cjfa-59252	90	10	specifically	specifically	ADV
cjfa-59252	90	11	on	on	ADP
cjfa-59252	90	12	islamic	islamic	ADJ
cjfa-59252	90	13	banks	bank	NOUN
cjfa-59252	90	14	,	,	PUNCT
cjfa-59252	90	15	contrasting	contrast	VERB
cjfa-59252	90	16	with	with	ADP
cjfa-59252	90	17	the	the	DET
cjfa-59252	90	18	broader	broad	ADJ
cjfa-59252	90	19	scope	scope	NOUN
cjfa-59252	90	20	of	of	ADP
cjfa-59252	90	21	studies	study	NOUN
cjfa-59252	90	22	like	like	ADP
cjfa-59252	90	23	kartika	kartika	PROPN
cjfa-59252	90	24	et	et	PROPN
cjfa-59252	90	25	al	al	PROPN
cjfa-59252	90	26	.	.	PROPN
cjfa-59252	90	27	and	and	CCONJ
cjfa-59252	90	28	al	al	PROPN
cjfa-59252	90	29	zobi	zobi	PROPN
cjfa-59252	90	30	et	et	PROPN
cjfa-59252	90	31	al	al	PROPN
cjfa-59252	90	32	.	.	PROPN
cjfa-59252	91	1	on	on	ADP
cjfa-59252	91	2	indonesian	indonesian	ADJ
cjfa-59252	91	3	and	and	CCONJ
cjfa-59252	91	4	jordanian	jordanian	ADJ
cjfa-59252	91	5	banks	bank	NOUN
cjfa-59252	91	6	.	.	PUNCT
cjfa-59252	92	1	comparable	comparable	ADJ
cjfa-59252	92	2	results	result	NOUN
cjfa-59252	92	3	were	be	AUX
cjfa-59252	92	4	found	find	VERB
cjfa-59252	92	5	in	in	ADP
cjfa-59252	92	6	the	the	DET
cjfa-59252	92	7	united	united	PROPN
cjfa-59252	92	8	states	states	PROPN
cjfa-59252	92	9	,	,	PUNCT
cjfa-59252	92	10	where	where	SCONJ
cjfa-59252	92	11	specific	specific	ADJ
cjfa-59252	92	12	monitoring	monitoring	NOUN
cjfa-59252	92	13	activity	activity	NOUN
cjfa-59252	92	14	(	(	PUNCT
cjfa-59252	92	15	board	board	NOUN
cjfa-59252	92	16	independence	independence	NOUN
cjfa-59252	92	17	)	)	PUNCT
cjfa-59252	92	18	in	in	ADP
cjfa-59252	92	19	the	the	DET
cjfa-59252	92	20	study	study	NOUN
cjfa-59252	92	21	conducted	conduct	VERB
cjfa-59252	92	22	by	by	ADP
cjfa-59252	92	23	islam	islam	PROPN
cjfa-59252	92	24	(	(	PUNCT
cjfa-59252	92	25	2020	2020	NUM
cjfa-59252	92	26	)	)	PUNCT
cjfa-59252	92	27	proved	prove	VERB
cjfa-59252	92	28	effective	effective	ADJ
cjfa-59252	92	29	in	in	ADP
cjfa-59252	92	30	addressing	address	VERB
cjfa-59252	92	31	npls	npls	NOUN
cjfa-59252	92	32	of	of	ADP
cjfa-59252	92	33	financial	financial	ADJ
cjfa-59252	92	34	institutions	institution	NOUN
cjfa-59252	92	35	,	,	PUNCT
cjfa-59252	92	36	suggesting	suggest	VERB
cjfa-59252	92	37	a	a	DET
cjfa-59252	92	38	universal	universal	ADJ
cjfa-59252	92	39	applicability	applicability	NOUN
cjfa-59252	92	40	of	of	ADP
cjfa-59252	92	41	this	this	DET
cjfa-59252	92	42	mechanism	mechanism	NOUN
cjfa-59252	92	43	.	.	PUNCT
cjfa-59252	93	1	studies	study	NOUN
cjfa-59252	93	2	in	in	ADP
cjfa-59252	93	3	various	various	ADJ
cjfa-59252	93	4	regions	region	NOUN
cjfa-59252	93	5	have	have	AUX
cjfa-59252	93	6	shown	show	VERB
cjfa-59252	93	7	contrasting	contrasting	ADJ
cjfa-59252	93	8	effects	effect	NOUN
cjfa-59252	93	9	of	of	ADP
cjfa-59252	93	10	board	board	NOUN
cjfa-59252	93	11	independence	independence	NOUN
cjfa-59252	93	12	on	on	ADP
cjfa-59252	93	13	non	non	ADJ
cjfa-59252	93	14	-	-	ADJ
cjfa-59252	93	15	performing	performing	ADJ
cjfa-59252	93	16	loans	loan	NOUN
cjfa-59252	93	17	(	(	PUNCT
cjfa-59252	93	18	npls	npls	NOUN
cjfa-59252	93	19	)	)	PUNCT
cjfa-59252	93	20	.	.	PUNCT
cjfa-59252	94	1	in	in	ADP
cjfa-59252	94	2	tunisia	tunisia	PROPN
cjfa-59252	94	3	,	,	PUNCT
cjfa-59252	94	4	budetola	budetola	PROPN
cjfa-59252	94	5	,	,	PUNCT
cjfa-59252	94	6	nmari	nmari	PROPN
cjfa-59252	94	7	and	and	CCONJ
cjfa-59252	94	8	towo	towo	PROPN
cjfa-59252	94	9	(	(	PUNCT
cjfa-59252	94	10	2023	2023	NUM
cjfa-59252	94	11	)	)	PUNCT
cjfa-59252	94	12	claimed	claim	VERB
cjfa-59252	94	13	that	that	SCONJ
cjfa-59252	94	14	board	board	NOUN
cjfa-59252	94	15	independence	independence	NOUN
cjfa-59252	94	16	tends	tend	VERB
cjfa-59252	94	17	to	to	PART
cjfa-59252	94	18	increase	increase	VERB
cjfa-59252	94	19	npl	npl	NOUN
cjfa-59252	94	20	levels	level	NOUN
cjfa-59252	94	21	in	in	ADP
cjfa-59252	94	22	commercial	commercial	ADJ
cjfa-59252	94	23	banks	bank	NOUN
cjfa-59252	94	24	,	,	PUNCT
cjfa-59252	94	25	indicating	indicate	VERB
cjfa-59252	94	26	a	a	DET
cjfa-59252	94	27	higher	high	ADJ
cjfa-59252	94	28	impact	impact	NOUN
cjfa-59252	94	29	on	on	ADP
cjfa-59252	94	30	loan	loan	NOUN
cjfa-59252	94	31	defaults	default	NOUN
cjfa-59252	94	32	.	.	PUNCT
cjfa-59252	95	1	similarly	similarly	ADV
cjfa-59252	95	2	,	,	PUNCT
cjfa-59252	95	3	in	in	ADP
cjfa-59252	95	4	tanzania	tanzania	PROPN
cjfa-59252	95	5	,	,	PUNCT
cjfa-59252	95	6	mwambuli	mwambuli	PROPN
cjfa-59252	95	7	and	and	CCONJ
cjfa-59252	95	8	mbuya	mbuya	PROPN
cjfa-59252	95	9	(	(	PUNCT
cjfa-59252	95	10	2020	2020	NUM
cjfa-59252	95	11	)	)	PUNCT
cjfa-59252	95	12	demonstrated	demonstrate	VERB
cjfa-59252	95	13	a	a	DET
cjfa-59252	95	14	positive	positive	ADJ
cjfa-59252	95	15	relationship	relationship	NOUN
cjfa-59252	95	16	between	between	ADP
cjfa-59252	95	17	board	board	NOUN
cjfa-59252	95	18	independence	independence	NOUN
cjfa-59252	95	19	and	and	CCONJ
cjfa-59252	95	20	npls	npls	NOUN
cjfa-59252	95	21	,	,	PUNCT
cjfa-59252	95	22	suggesting	suggest	VERB
cjfa-59252	95	23	that	that	SCONJ
cjfa-59252	95	24	board	board	NOUN
cjfa-59252	95	25	independence	independence	NOUN
cjfa-59252	95	26	does	do	AUX
cjfa-59252	95	27	not	not	PART
cjfa-59252	95	28	necessarily	necessarily	ADV
cjfa-59252	95	29	guarantee	guarantee	VERB
cjfa-59252	95	30	effective	effective	ADJ
cjfa-59252	95	31	oversight	oversight	NOUN
cjfa-59252	95	32	in	in	ADP
cjfa-59252	95	33	financial	financial	ADJ
cjfa-59252	95	34	institutions	institution	NOUN
cjfa-59252	95	35	.	.	PUNCT
cjfa-59252	96	1	likewise	likewise	ADV
cjfa-59252	96	2	,	,	PUNCT
cjfa-59252	96	3	in	in	ADP
cjfa-59252	96	4	sri	sri	PROPN
cjfa-59252	96	5	lanka	lanka	PROPN
cjfa-59252	96	6	,	,	PUNCT
cjfa-59252	96	7	balagobei	balagobei	NOUN
cjfa-59252	96	8	(	(	PUNCT
cjfa-59252	96	9	2019	2019	NUM
cjfa-59252	96	10	)	)	PUNCT
cjfa-59252	96	11	concluded	conclude	VERB
cjfa-59252	96	12	that	that	SCONJ
cjfa-59252	96	13	board	board	NOUN
cjfa-59252	96	14	independence	independence	NOUN
cjfa-59252	96	15	has	have	VERB
cjfa-59252	96	16	no	no	DET
cjfa-59252	96	17	significant	significant	ADJ
cjfa-59252	96	18	influence	influence	NOUN
cjfa-59252	96	19	on	on	ADP
cjfa-59252	96	20	npls	npls	NOUN
cjfa-59252	96	21	,	,	PUNCT
cjfa-59252	96	22	demonstrating	demonstrate	VERB
cjfa-59252	96	23	its	its	PRON
cjfa-59252	96	24	limited	limited	ADJ
cjfa-59252	96	25	effectiveness	effectiveness	NOUN
cjfa-59252	96	26	as	as	ADP
cjfa-59252	96	27	a	a	DET
cjfa-59252	96	28	control	control	NOUN
cjfa-59252	96	29	mechanism	mechanism	NOUN
cjfa-59252	96	30	in	in	ADP
cjfa-59252	96	31	this	this	DET
cjfa-59252	96	32	region	region	NOUN
cjfa-59252	96	33	.	.	PUNCT
cjfa-59252	97	1	in	in	ADP
cjfa-59252	97	2	ghana	ghana	PROPN
cjfa-59252	97	3	,	,	PUNCT
cjfa-59252	97	4	akwaa	akwaa	NOUN
cjfa-59252	97	5	-	-	PUNCT
cjfa-59252	97	6	sekyi	sekyi	ADJ
cjfa-59252	97	7	and	and	CCONJ
cjfa-59252	97	8	gene	gene	NOUN
cjfa-59252	97	9	(	(	PUNCT
cjfa-59252	97	10	2016	2016	NUM
cjfa-59252	97	11	)	)	PUNCT
cjfa-59252	97	12	found	find	VERB
cjfa-59252	97	13	a	a	DET
cjfa-59252	97	14	positive	positive	ADJ
cjfa-59252	97	15	but	but	CCONJ
cjfa-59252	97	16	statistically	statistically	ADV
cjfa-59252	97	17	insignificant	insignificant	ADJ
cjfa-59252	97	18	relationship	relationship	NOUN
cjfa-59252	97	19	between	between	ADP
cjfa-59252	97	20	board	board	NOUN
cjfa-59252	97	21	independence	independence	NOUN
cjfa-59252	97	22	and	and	CCONJ
cjfa-59252	97	23	npls	npls	NOUN
cjfa-59252	97	24	,	,	PUNCT
cjfa-59252	97	25	implying	imply	VERB
cjfa-59252	97	26	that	that	SCONJ
cjfa-59252	97	27	board	board	NOUN
cjfa-59252	97	28	independence	independence	NOUN
cjfa-59252	97	29	alone	alone	ADV
cjfa-59252	97	30	may	may	AUX
cjfa-59252	97	31	not	not	PART
cjfa-59252	97	32	have	have	VERB
cjfa-59252	97	33	a	a	DET
cjfa-59252	97	34	meaningful	meaningful	ADJ
cjfa-59252	97	35	impact	impact	NOUN
cjfa-59252	97	36	on	on	ADP
cjfa-59252	97	37	performance	performance	NOUN
cjfa-59252	97	38	in	in	ADP
cjfa-59252	97	39	the	the	DET
cjfa-59252	97	40	nigerian	nigerian	ADJ
cjfa-59252	97	41	context	context	NOUN
cjfa-59252	97	42	.	.	PUNCT
cjfa-59252	98	1	these	these	DET
cjfa-59252	98	2	studies	study	NOUN
cjfa-59252	98	3	demonstrate	demonstrate	VERB
cjfa-59252	98	4	varying	vary	VERB
cjfa-59252	98	5	effects	effect	NOUN
cjfa-59252	98	6	of	of	ADP
cjfa-59252	98	7	board	board	NOUN
cjfa-59252	98	8	independence	independence	NOUN
cjfa-59252	98	9	on	on	ADP
cjfa-59252	98	10	npls	npls	NOUN
cjfa-59252	98	11	across	across	ADP
cjfa-59252	98	12	regions	region	NOUN
cjfa-59252	98	13	.	.	PUNCT
cjfa-59252	99	1	monitoring	monitor	VERB
cjfa-59252	99	2	activities	activity	NOUN
cjfa-59252	99	3	and	and	CCONJ
cjfa-59252	99	4	non	non	ADJ
cjfa-59252	99	5	-	-	ADJ
cjfa-59252	99	6	performing	performing	ADJ
cjfa-59252	99	7	loans	loan	NOUN
cjfa-59252	99	8	…	…	PUNCT
cjfa-59252	99	9	6767	6767	NUM
cjfa-59252	99	10	while	while	SCONJ
cjfa-59252	99	11	it	it	PRON
cjfa-59252	99	12	often	often	ADV
cjfa-59252	99	13	improves	improve	VERB
cjfa-59252	99	14	asset	asset	NOUN
cjfa-59252	99	15	quality	quality	NOUN
cjfa-59252	99	16	(	(	PUNCT
cjfa-59252	99	17	e.g.	e.g.	ADV
cjfa-59252	99	18	,	,	PUNCT
cjfa-59252	99	19	in	in	ADP
cjfa-59252	99	20	indonesia	indonesia	PROPN
cjfa-59252	99	21	,	,	PUNCT
cjfa-59252	99	22	islamic	islamic	ADJ
cjfa-59252	99	23	banks	bank	NOUN
cjfa-59252	99	24	,	,	PUNCT
cjfa-59252	99	25	the	the	DET
cjfa-59252	99	26	us	us	PROPN
cjfa-59252	99	27	,	,	PUNCT
cjfa-59252	99	28	and	and	CCONJ
cjfa-59252	99	29	jordan	jordan	PROPN
cjfa-59252	99	30	)	)	PUNCT
cjfa-59252	99	31	,	,	PUNCT
cjfa-59252	99	32	there	there	PRON
cjfa-59252	99	33	are	be	VERB
cjfa-59252	99	34	contexts	context	NOUN
cjfa-59252	99	35	(	(	PUNCT
cjfa-59252	99	36	e.g.	e.g.	ADV
cjfa-59252	99	37	,	,	PUNCT
cjfa-59252	99	38	tunisia	tunisia	PROPN
cjfa-59252	99	39	,	,	PUNCT
cjfa-59252	99	40	tanzania	tanzania	PROPN
cjfa-59252	99	41	,	,	PUNCT
cjfa-59252	99	42	ghana	ghana	PROPN
cjfa-59252	99	43	,	,	PUNCT
cjfa-59252	99	44	and	and	CCONJ
cjfa-59252	99	45	sri	sri	PROPN
cjfa-59252	99	46	lanka	lanka	PROPN
cjfa-59252	99	47	)	)	PUNCT
cjfa-59252	99	48	where	where	SCONJ
cjfa-59252	99	49	the	the	DET
cjfa-59252	99	50	impact	impact	NOUN
cjfa-59252	99	51	is	be	AUX
cjfa-59252	99	52	negligible	negligible	ADJ
cjfa-59252	99	53	or	or	CCONJ
cjfa-59252	99	54	even	even	ADV
cjfa-59252	99	55	counterproductive	counterproductive	ADJ
cjfa-59252	99	56	.	.	PUNCT
cjfa-59252	100	1	this	this	PRON
cjfa-59252	100	2	suggests	suggest	VERB
cjfa-59252	100	3	that	that	SCONJ
cjfa-59252	100	4	the	the	DET
cjfa-59252	100	5	effectiveness	effectiveness	NOUN
cjfa-59252	100	6	of	of	ADP
cjfa-59252	100	7	board	board	NOUN
cjfa-59252	100	8	independence	independence	NOUN
cjfa-59252	100	9	depends	depend	VERB
cjfa-59252	100	10	on	on	ADP
cjfa-59252	100	11	factors	factor	NOUN
cjfa-59252	100	12	such	such	ADJ
cjfa-59252	100	13	as	as	ADP
cjfa-59252	100	14	regulatory	regulatory	ADJ
cjfa-59252	100	15	environments	environment	NOUN
cjfa-59252	100	16	,	,	PUNCT
cjfa-59252	100	17	cultural	cultural	ADJ
cjfa-59252	100	18	differences	difference	NOUN
cjfa-59252	100	19	,	,	PUNCT
cjfa-59252	100	20	and	and	CCONJ
cjfa-59252	100	21	institutional	institutional	ADJ
cjfa-59252	100	22	structures	structure	NOUN
cjfa-59252	100	23	.	.	PUNCT
cjfa-59252	101	1	in	in	ADP
cjfa-59252	101	2	the	the	DET
cjfa-59252	101	3	light	light	NOUN
cjfa-59252	101	4	of	of	ADP
cjfa-59252	101	5	the	the	DET
cjfa-59252	101	6	above	above	ADJ
cjfa-59252	101	7	empirical	empirical	ADJ
cjfa-59252	101	8	and	and	CCONJ
cjfa-59252	101	9	theoretical	theoretical	ADJ
cjfa-59252	101	10	bases	basis	NOUN
cjfa-59252	101	11	,	,	PUNCT
cjfa-59252	101	12	the	the	DET
cjfa-59252	101	13	study	study	NOUN
cjfa-59252	101	14	advanced	advance	VERB
cjfa-59252	101	15	a	a	DET
cjfa-59252	101	16	hypothetical	hypothetical	ADJ
cjfa-59252	101	17	proposition	proposition	NOUN
cjfa-59252	101	18	in	in	ADP
cjfa-59252	101	19	a	a	DET
cjfa-59252	101	20	null	null	ADJ
cjfa-59252	101	21	form	form	NOUN
cjfa-59252	101	22	as	as	SCONJ
cjfa-59252	101	23	stated	state	VERB
cjfa-59252	101	24	below	below	ADV
cjfa-59252	101	25	:	:	PUNCT
cjfa-59252	101	26	h1	h1	PROPN
cjfa-59252	101	27	:	:	PUNCT
cjfa-59252	101	28	board	board	NOUN
cjfa-59252	101	29	independence	independence	NOUN
cjfa-59252	101	30	has	have	VERB
cjfa-59252	101	31	no	no	DET
cjfa-59252	101	32	significant	significant	ADJ
cjfa-59252	101	33	effect	effect	NOUN
cjfa-59252	101	34	on	on	ADP
cjfa-59252	101	35	the	the	DET
cjfa-59252	101	36	non	non	ADJ
cjfa-59252	101	37	-	-	ADJ
cjfa-59252	101	38	performing	performing	ADJ
cjfa-59252	101	39	loans	loan	NOUN
cjfa-59252	101	40	of	of	ADP
cjfa-59252	101	41	financial	financial	ADJ
cjfa-59252	101	42	institutions	institution	NOUN
cjfa-59252	101	43	in	in	ADP
cjfa-59252	101	44	nigeria	nigeria	PROPN
cjfa-59252	101	45	.	.	PUNCT
cjfa-59252	102	1	audit	audit	NOUN
cjfa-59252	102	2	quality	quality	NOUN
cjfa-59252	102	3	and	and	CCONJ
cjfa-59252	102	4	non	non	ADJ
cjfa-59252	102	5	-	-	ADJ
cjfa-59252	102	6	performing	performing	ADJ
cjfa-59252	102	7	loansaudit	loansaudit	NOUN
cjfa-59252	102	8	quality	quality	NOUN
cjfa-59252	102	9	and	and	CCONJ
cjfa-59252	102	10	non	non	ADJ
cjfa-59252	102	11	-	-	ADJ
cjfa-59252	102	12	performing	performing	ADJ
cjfa-59252	102	13	loans	loan	NOUN
cjfa-59252	102	14	various	various	ADJ
cjfa-59252	102	15	studies	study	NOUN
cjfa-59252	102	16	have	have	AUX
cjfa-59252	102	17	shown	show	VERB
cjfa-59252	102	18	convergent	convergent	NOUN
cjfa-59252	102	19	and	and	CCONJ
cjfa-59252	102	20	divergent	divergent	ADJ
cjfa-59252	102	21	views	view	NOUN
cjfa-59252	102	22	on	on	ADP
cjfa-59252	102	23	how	how	SCONJ
cjfa-59252	102	24	audit	audit	NOUN
cjfa-59252	102	25	quality	quality	NOUN
cjfa-59252	102	26	,	,	PUNCT
cjfa-59252	102	27	through	through	ADP
cjfa-59252	102	28	the	the	DET
cjfa-59252	102	29	use	use	NOUN
cjfa-59252	102	30	of	of	ADP
cjfa-59252	102	31	big	big	ADJ
cjfa-59252	102	32	4	4	NUM
cjfa-59252	102	33	audit	audit	NOUN
cjfa-59252	102	34	firms	firm	NOUN
cjfa-59252	102	35	affects	affect	VERB
cjfa-59252	102	36	non	non	ADJ
cjfa-59252	102	37	-	-	ADJ
cjfa-59252	102	38	performing	performing	ADJ
cjfa-59252	102	39	loans	loan	NOUN
cjfa-59252	102	40	of	of	ADP
cjfa-59252	102	41	financial	financial	ADJ
cjfa-59252	102	42	institutions	institution	NOUN
cjfa-59252	102	43	.	.	PUNCT
cjfa-59252	103	1	for	for	ADP
cjfa-59252	103	2	instance	instance	NOUN
cjfa-59252	103	3	,	,	PUNCT
cjfa-59252	103	4	handajani	handajani	PROPN
cjfa-59252	103	5	,	,	PUNCT
cjfa-59252	103	6	akram	akram	PROPN
cjfa-59252	103	7	and	and	CCONJ
cjfa-59252	103	8	sakarina	sakarina	PROPN
cjfa-59252	103	9	(	(	PUNCT
cjfa-59252	103	10	2024	2024	NUM
cjfa-59252	103	11	)	)	PUNCT
cjfa-59252	103	12	in	in	ADP
cjfa-59252	103	13	a	a	DET
cjfa-59252	103	14	study	study	NOUN
cjfa-59252	103	15	conducted	conduct	VERB
cjfa-59252	103	16	in	in	ADP
cjfa-59252	103	17	indonesia	indonesia	PROPN
cjfa-59252	103	18	submitted	submit	VERB
cjfa-59252	103	19	that	that	DET
cjfa-59252	103	20	audit	audit	NOUN
cjfa-59252	103	21	quality	quality	NOUN
cjfa-59252	103	22	significantly	significantly	ADV
cjfa-59252	103	23	reduced	reduce	VERB
cjfa-59252	103	24	npls	npls	NOUN
cjfa-59252	103	25	of	of	ADP
cjfa-59252	103	26	banks	bank	NOUN
cjfa-59252	103	27	.	.	PUNCT
cjfa-59252	104	1	additionally	additionally	ADV
cjfa-59252	104	2	,	,	PUNCT
cjfa-59252	104	3	sen	sen	PROPN
cjfa-59252	104	4	,	,	PUNCT
cjfa-59252	104	5	abedin	abedin	PROPN
cjfa-59252	104	6	,	,	PUNCT
cjfa-59252	104	7	hossain	hossain	PROPN
cjfa-59252	104	8	and	and	CCONJ
cjfa-59252	104	9	ghosh	ghosh	PROPN
cjfa-59252	104	10	(	(	PUNCT
cjfa-59252	104	11	2022	2022	NUM
cjfa-59252	104	12	)	)	PUNCT
cjfa-59252	104	13	found	find	VERB
cjfa-59252	104	14	in	in	ADP
cjfa-59252	104	15	bangladesh	bangladesh	NOUN
cjfa-59252	104	16	that	that	DET
cjfa-59252	104	17	audit	audit	NOUN
cjfa-59252	104	18	quality	quality	NOUN
cjfa-59252	104	19	has	have	VERB
cjfa-59252	104	20	a	a	DET
cjfa-59252	104	21	negative	negative	ADJ
cjfa-59252	104	22	and	and	CCONJ
cjfa-59252	104	23	significant	significant	ADJ
cjfa-59252	104	24	effect	effect	NOUN
cjfa-59252	104	25	on	on	ADP
cjfa-59252	104	26	non	non	ADJ
cjfa-59252	104	27	-	-	ADJ
cjfa-59252	104	28	performing	performing	ADJ
cjfa-59252	104	29	loans	loan	NOUN
cjfa-59252	104	30	of	of	ADP
cjfa-59252	104	31	banks	bank	NOUN
cjfa-59252	104	32	in	in	ADP
cjfa-59252	104	33	the	the	DET
cjfa-59252	104	34	region	region	NOUN
cjfa-59252	104	35	;	;	PUNCT
cjfa-59252	104	36	monametsi	monametsi	NOUN
cjfa-59252	104	37	and	and	CCONJ
cjfa-59252	104	38	agasha	agasha	PROPN
cjfa-59252	104	39	(	(	PUNCT
cjfa-59252	104	40	2020	2020	NUM
cjfa-59252	104	41	)	)	PUNCT
cjfa-59252	104	42	in	in	ADP
cjfa-59252	104	43	botswana	botswana	PROPN
cjfa-59252	104	44	and	and	CCONJ
cjfa-59252	104	45	uganda	uganda	PROPN
cjfa-59252	104	46	found	find	VERB
cjfa-59252	104	47	a	a	DET
cjfa-59252	104	48	negative	negative	ADJ
cjfa-59252	104	49	and	and	CCONJ
cjfa-59252	104	50	non	non	ADJ
cjfa-59252	104	51	-	-	ADJ
cjfa-59252	104	52	significant	significant	ADJ
cjfa-59252	104	53	effect	effect	NOUN
cjfa-59252	104	54	on	on	ADP
cjfa-59252	104	55	audit	audit	NOUN
cjfa-59252	104	56	quality	quality	NOUN
cjfa-59252	104	57	and	and	CCONJ
cjfa-59252	104	58	npls	npls	NOUN
cjfa-59252	104	59	.	.	PUNCT
cjfa-59252	105	1	in	in	ADP
cjfa-59252	105	2	the	the	DET
cjfa-59252	105	3	study	study	NOUN
cjfa-59252	105	4	conducted	conduct	VERB
cjfa-59252	105	5	in	in	ADP
cjfa-59252	105	6	tunisia	tunisia	NOUN
cjfa-59252	105	7	among	among	ADP
cjfa-59252	105	8	the	the	DET
cjfa-59252	105	9	commercial	commercial	ADJ
cjfa-59252	105	10	banks	bank	NOUN
cjfa-59252	105	11	by	by	ADP
cjfa-59252	105	12	zgarni	zgarni	PROPN
cjfa-59252	105	13	,	,	PUNCT
cjfa-59252	105	14	fedhila	fedhila	ADJ
cjfa-59252	105	15	and	and	CCONJ
cjfa-59252	105	16	gaied	gaie	VERB
cjfa-59252	105	17	(	(	PUNCT
cjfa-59252	105	18	2018	2018	NUM
cjfa-59252	105	19	)	)	PUNCT
cjfa-59252	105	20	,	,	PUNCT
cjfa-59252	105	21	the	the	DET
cjfa-59252	105	22	results	result	NOUN
cjfa-59252	105	23	showed	show	VERB
cjfa-59252	105	24	that	that	SCONJ
cjfa-59252	105	25	audit	audit	NOUN
cjfa-59252	105	26	quality	quality	NOUN
cjfa-59252	105	27	had	have	VERB
cjfa-59252	105	28	a	a	DET
cjfa-59252	105	29	negative	negative	ADJ
cjfa-59252	105	30	and	and	CCONJ
cjfa-59252	105	31	not	not	PART
cjfa-59252	105	32	significant	significant	ADJ
cjfa-59252	105	33	effect	effect	NOUN
cjfa-59252	105	34	on	on	ADP
cjfa-59252	105	35	asset	asset	NOUN
cjfa-59252	105	36	quality	quality	NOUN
cjfa-59252	105	37	,	,	PUNCT
cjfa-59252	105	38	as	as	SCONJ
cjfa-59252	105	39	measured	measure	VERB
cjfa-59252	105	40	by	by	ADP
cjfa-59252	105	41	discretionary	discretionary	ADJ
cjfa-59252	105	42	provisions	provision	NOUN
cjfa-59252	105	43	.	.	PUNCT
cjfa-59252	106	1	all	all	DET
cjfa-59252	106	2	these	these	DET
cjfa-59252	106	3	results	result	NOUN
cjfa-59252	106	4	suggest	suggest	VERB
cjfa-59252	106	5	that	that	SCONJ
cjfa-59252	106	6	audit	audit	NOUN
cjfa-59252	106	7	quality	quality	NOUN
cjfa-59252	106	8	has	have	VERB
cjfa-59252	106	9	capacity	capacity	NOUN
cjfa-59252	106	10	to	to	PART
cjfa-59252	106	11	improve	improve	VERB
cjfa-59252	106	12	the	the	DET
cjfa-59252	106	13	assets	asset	NOUN
cjfa-59252	106	14	quality	quality	NOUN
cjfa-59252	106	15	of	of	ADP
cjfa-59252	106	16	banks	bank	NOUN
cjfa-59252	106	17	across	across	ADP
cjfa-59252	106	18	regions	region	NOUN
cjfa-59252	106	19	.	.	PUNCT
cjfa-59252	107	1	however	however	ADV
cjfa-59252	107	2	,	,	PUNCT
cjfa-59252	107	3	koutoupis	koutoupis	NOUN
cjfa-59252	107	4	and	and	CCONJ
cjfa-59252	107	5	malisiovas	malisiovas	NOUN
cjfa-59252	107	6	(	(	PUNCT
cjfa-59252	107	7	2023	2023	NUM
cjfa-59252	107	8	)	)	PUNCT
cjfa-59252	107	9	in	in	ADP
cjfa-59252	107	10	vietnam	vietnam	PROPN
cjfa-59252	107	11	and	and	CCONJ
cjfa-59252	107	12	the	the	DET
cjfa-59252	107	13	united	united	PROPN
cjfa-59252	107	14	states	states	PROPN
cjfa-59252	107	15	found	find	VERB
cjfa-59252	107	16	a	a	DET
cjfa-59252	107	17	positive	positive	ADJ
cjfa-59252	107	18	and	and	CCONJ
cjfa-59252	107	19	significant	significant	ADJ
cjfa-59252	107	20	relationship	relationship	NOUN
cjfa-59252	107	21	between	between	ADP
cjfa-59252	107	22	audit	audit	NOUN
cjfa-59252	107	23	quality	quality	NOUN
cjfa-59252	107	24	and	and	CCONJ
cjfa-59252	107	25	credit	credit	NOUN
cjfa-59252	107	26	risks	risk	NOUN
cjfa-59252	107	27	,	,	PUNCT
cjfa-59252	107	28	thereby	thereby	ADV
cjfa-59252	107	29	highlighting	highlight	VERB
cjfa-59252	107	30	regional	regional	ADJ
cjfa-59252	107	31	differences	difference	NOUN
cjfa-59252	107	32	in	in	ADP
cjfa-59252	107	33	the	the	DET
cjfa-59252	107	34	impact	impact	NOUN
cjfa-59252	107	35	of	of	ADP
cjfa-59252	107	36	audit	audit	NOUN
cjfa-59252	107	37	quality	quality	NOUN
cjfa-59252	107	38	which	which	PRON
cjfa-59252	107	39	could	could	AUX
cjfa-59252	107	40	be	be	AUX
cjfa-59252	107	41	attributed	attribute	VERB
cjfa-59252	107	42	to	to	ADP
cjfa-59252	107	43	factors	factor	NOUN
cjfa-59252	107	44	such	such	ADJ
cjfa-59252	107	45	as	as	ADP
cjfa-59252	107	46	economic	economic	ADJ
cjfa-59252	107	47	environment	environment	NOUN
cjfa-59252	107	48	,	,	PUNCT
cjfa-59252	107	49	cultural	cultural	ADJ
cjfa-59252	107	50	factors	factor	NOUN
cjfa-59252	107	51	,	,	PUNCT
cjfa-59252	107	52	firms	firm	NOUN
cjfa-59252	107	53	’	’	PART
cjfa-59252	107	54	characteristics	characteristic	NOUN
cjfa-59252	107	55	,	,	PUNCT
cjfa-59252	107	56	and	and	CCONJ
cjfa-59252	107	57	institutional	institutional	ADJ
cjfa-59252	107	58	trusts	trust	NOUN
cjfa-59252	107	59	.	.	PUNCT
cjfa-59252	108	1	thus	thus	ADV
cjfa-59252	108	2	,	,	PUNCT
cjfa-59252	108	3	drawing	draw	VERB
cjfa-59252	108	4	from	from	ADP
cjfa-59252	108	5	existing	exist	VERB
cjfa-59252	108	6	empirical	empirical	ADJ
cjfa-59252	108	7	submissions	submission	NOUN
cjfa-59252	108	8	,	,	PUNCT
cjfa-59252	108	9	the	the	DET
cjfa-59252	108	10	current	current	ADJ
cjfa-59252	108	11	study	study	NOUN
cjfa-59252	108	12	equally	equally	ADV
cjfa-59252	108	13	proposed	propose	VERB
cjfa-59252	108	14	in	in	ADP
cjfa-59252	108	15	a	a	DET
cjfa-59252	108	16	null	null	ADJ
cjfa-59252	108	17	form	form	NOUN
cjfa-59252	108	18	that	that	SCONJ
cjfa-59252	108	19	:	:	PUNCT
cjfa-59252	108	20	h2	h2	NOUN
cjfa-59252	108	21	:	:	PUNCT
cjfa-59252	108	22	audit	audit	NOUN
cjfa-59252	108	23	quality	quality	NOUN
cjfa-59252	108	24	has	have	VERB
cjfa-59252	108	25	no	no	DET
cjfa-59252	108	26	significant	significant	ADJ
cjfa-59252	108	27	effect	effect	NOUN
cjfa-59252	108	28	on	on	ADP
cjfa-59252	108	29	the	the	DET
cjfa-59252	108	30	non	non	ADJ
cjfa-59252	108	31	non	non	ADJ
cjfa-59252	108	32	-	-	ADJ
cjfa-59252	108	33	performing	performing	ADJ
cjfa-59252	108	34	loans	loan	NOUN
cjfa-59252	108	35	of	of	ADP
cjfa-59252	108	36	financial	financial	ADJ
cjfa-59252	108	37	institutions	institution	NOUN
cjfa-59252	108	38	in	in	ADP
cjfa-59252	108	39	nigeria	nigeria	PROPN
cjfa-59252	108	40	.	.	PUNCT
cjfa-59252	109	1	charles	charles	PROPN
cjfa-59252	109	2	segun	segun	PROPN
cjfa-59252	109	3	ilelaboye	ilelaboye	PROPN
cjfa-59252	109	4	,	,	PUNCT
cjfa-59252	109	5	muyiwa	muyiwa	PROPN
cjfa-59252	109	6	ezekiel	ezekiel	PROPN
cjfa-59252	109	7	alade6868	alade6868	PROPN
cjfa-59252	109	8	figure	figure	NOUN
cjfa-59252	109	9	1	1	NUM
cjfa-59252	109	10	.	.	PUNCT
cjfa-59252	109	11	conceptual	conceptual	ADJ
cjfa-59252	109	12	framework	framework	NOUN
cjfa-59252	109	13	schema	schema	NOUN
cjfa-59252	109	14	various	various	ADJ
cjfa-59252	109	15	studies	study	NOUN
cjfa-59252	109	16	have	have	AUX
cjfa-59252	109	17	shown	show	VERB
cjfa-59252	109	18	convergent	convergent	NOUN
cjfa-59252	109	19	and	and	CCONJ
cjfa-59252	109	20	divergent	divergent	ADJ
cjfa-59252	109	21	views	view	NOUN
cjfa-59252	109	22	on	on	ADP
cjfa-59252	109	23	how	how	SCONJ
cjfa-59252	109	24	audit	audit	NOUN
cjfa-59252	109	25	quality	quality	NOUN
cjfa-59252	109	26	,	,	PUNCT
cjfa-59252	109	27	through	through	ADP
cjfa-59252	109	28	the	the	DET
cjfa-59252	109	29	use	use	NOUN
cjfa-59252	109	30	of	of	ADP
cjfa-59252	109	31	big	big	ADJ
cjfa-59252	109	32	4	4	NUM
cjfa-59252	109	33	audit	audit	NOUN
cjfa-59252	109	34	firms	firm	NOUN
cjfa-59252	109	35	affects	affect	VERB
cjfa-59252	109	36	non	non	ADJ
cjfa-59252	109	37	-	-	ADJ
cjfa-59252	109	38	performing	performing	ADJ
cjfa-59252	109	39	loans	loan	NOUN
cjfa-59252	109	40	of	of	ADP
cjfa-59252	109	41	financial	financial	ADJ
cjfa-59252	109	42	institutions	institution	NOUN
cjfa-59252	109	43	.	.	PUNCT
cjfa-59252	110	1	for	for	ADP
cjfa-59252	110	2	instance	instance	NOUN
cjfa-59252	110	3	,	,	PUNCT
cjfa-59252	110	4	handajani	handajani	PROPN
cjfa-59252	110	5	,	,	PUNCT
cjfa-59252	110	6	akram	akram	PROPN
cjfa-59252	110	7	and	and	CCONJ
cjfa-59252	110	8	sakarina	sakarina	PROPN
cjfa-59252	110	9	(	(	PUNCT
cjfa-59252	110	10	2024	2024	NUM
cjfa-59252	110	11	)	)	PUNCT
cjfa-59252	110	12	in	in	ADP
cjfa-59252	110	13	a	a	DET
cjfa-59252	110	14	study	study	NOUN
cjfa-59252	110	15	conducted	conduct	VERB
cjfa-59252	110	16	in	in	ADP
cjfa-59252	110	17	indonesia	indonesia	PROPN
cjfa-59252	110	18	submitted	submit	VERB
cjfa-59252	110	19	that	that	DET
cjfa-59252	110	20	audit	audit	NOUN
cjfa-59252	110	21	quality	quality	NOUN
cjfa-59252	110	22	significantly	significantly	ADV
cjfa-59252	110	23	reduced	reduce	VERB
cjfa-59252	110	24	npls	npls	NOUN
cjfa-59252	110	25	of	of	ADP
cjfa-59252	110	26	banks	bank	NOUN
cjfa-59252	110	27	.	.	PUNCT
cjfa-59252	111	1	additionally	additionally	ADV
cjfa-59252	111	2	,	,	PUNCT
cjfa-59252	111	3	sen	sen	PROPN
cjfa-59252	111	4	,	,	PUNCT
cjfa-59252	111	5	abedin	abedin	PROPN
cjfa-59252	111	6	,	,	PUNCT
cjfa-59252	111	7	hossain	hossain	PROPN
cjfa-59252	111	8	and	and	CCONJ
cjfa-59252	111	9	ghosh	ghosh	PROPN
cjfa-59252	111	10	(	(	PUNCT
cjfa-59252	111	11	2022	2022	NUM
cjfa-59252	111	12	)	)	PUNCT
cjfa-59252	111	13	found	find	VERB
cjfa-59252	111	14	in	in	ADP
cjfa-59252	111	15	bangladesh	bangladesh	NOUN
cjfa-59252	111	16	that	that	DET
cjfa-59252	111	17	audit	audit	NOUN
cjfa-59252	111	18	quality	quality	NOUN
cjfa-59252	111	19	has	have	VERB
cjfa-59252	111	20	a	a	DET
cjfa-59252	111	21	negative	negative	ADJ
cjfa-59252	111	22	and	and	CCONJ
cjfa-59252	111	23	significant	significant	ADJ
cjfa-59252	111	24	effect	effect	NOUN
cjfa-59252	111	25	on	on	ADP
cjfa-59252	111	26	nonperforming	nonperforme	VERB
cjfa-59252	111	27	loans	loan	NOUN
cjfa-59252	111	28	of	of	ADP
cjfa-59252	111	29	banks	bank	NOUN
cjfa-59252	111	30	in	in	ADP
cjfa-59252	111	31	the	the	DET
cjfa-59252	111	32	region	region	NOUN
cjfa-59252	111	33	;	;	PUNCT
cjfa-59252	111	34	monametsi	monametsi	NOUN
cjfa-59252	111	35	and	and	CCONJ
cjfa-59252	111	36	agasha	agasha	PROPN
cjfa-59252	111	37	(	(	PUNCT
cjfa-59252	111	38	2020	2020	NUM
cjfa-59252	111	39	)	)	PUNCT
cjfa-59252	111	40	in	in	ADP
cjfa-59252	111	41	botswana	botswana	PROPN
cjfa-59252	111	42	and	and	CCONJ
cjfa-59252	111	43	uganda	uganda	PROPN
cjfa-59252	111	44	found	find	VERB
cjfa-59252	111	45	a	a	DET
cjfa-59252	111	46	negative	negative	ADJ
cjfa-59252	111	47	and	and	CCONJ
cjfa-59252	111	48	non	non	ADJ
cjfa-59252	111	49	-	-	ADJ
cjfa-59252	111	50	significant	significant	ADJ
cjfa-59252	111	51	effect	effect	NOUN
cjfa-59252	111	52	on	on	ADP
cjfa-59252	111	53	audit	audit	NOUN
cjfa-59252	111	54	quality	quality	NOUN
cjfa-59252	111	55	and	and	CCONJ
cjfa-59252	111	56	npls	npls	NOUN
cjfa-59252	111	57	.	.	PUNCT
cjfa-59252	112	1	in	in	ADP
cjfa-59252	112	2	the	the	DET
cjfa-59252	112	3	study	study	NOUN
cjfa-59252	112	4	conducted	conduct	VERB
cjfa-59252	112	5	in	in	ADP
cjfa-59252	112	6	tunisia	tunisia	NOUN
cjfa-59252	112	7	among	among	ADP
cjfa-59252	112	8	the	the	DET
cjfa-59252	112	9	commercial	commercial	ADJ
cjfa-59252	112	10	banks	bank	NOUN
cjfa-59252	112	11	by	by	ADP
cjfa-59252	112	12	zgarni	zgarni	PROPN
cjfa-59252	112	13	,	,	PUNCT
cjfa-59252	112	14	fedhila	fedhila	ADJ
cjfa-59252	112	15	and	and	CCONJ
cjfa-59252	112	16	gaied	gaie	VERB
cjfa-59252	112	17	(	(	PUNCT
cjfa-59252	112	18	2018	2018	NUM
cjfa-59252	112	19	)	)	PUNCT
cjfa-59252	112	20	,	,	PUNCT
cjfa-59252	112	21	the	the	DET
cjfa-59252	112	22	results	result	NOUN
cjfa-59252	112	23	showed	show	VERB
cjfa-59252	112	24	that	that	SCONJ
cjfa-59252	112	25	audit	audit	NOUN
cjfa-59252	112	26	quality	quality	NOUN
cjfa-59252	112	27	had	have	VERB
cjfa-59252	112	28	a	a	DET
cjfa-59252	112	29	negative	negative	ADJ
cjfa-59252	112	30	and	and	CCONJ
cjfa-59252	112	31	not	not	PART
cjfa-59252	112	32	significant	significant	ADJ
cjfa-59252	112	33	effect	effect	NOUN
cjfa-59252	112	34	on	on	ADP
cjfa-59252	112	35	asset	asset	NOUN
cjfa-59252	112	36	quality	quality	NOUN
cjfa-59252	112	37	,	,	PUNCT
cjfa-59252	112	38	as	as	SCONJ
cjfa-59252	112	39	measured	measure	VERB
cjfa-59252	112	40	by	by	ADP
cjfa-59252	112	41	discretionary	discretionary	ADJ
cjfa-59252	112	42	provisions	provision	NOUN
cjfa-59252	112	43	.	.	PUNCT
cjfa-59252	113	1	all	all	DET
cjfa-59252	113	2	these	these	DET
cjfa-59252	113	3	results	result	NOUN
cjfa-59252	113	4	suggest	suggest	VERB
cjfa-59252	113	5	that	that	SCONJ
cjfa-59252	113	6	audit	audit	NOUN
cjfa-59252	113	7	quality	quality	NOUN
cjfa-59252	113	8	has	have	VERB
cjfa-59252	113	9	capacity	capacity	NOUN
cjfa-59252	113	10	to	to	PART
cjfa-59252	113	11	improve	improve	VERB
cjfa-59252	113	12	the	the	DET
cjfa-59252	113	13	assets	asset	NOUN
cjfa-59252	113	14	quality	quality	NOUN
cjfa-59252	113	15	of	of	ADP
cjfa-59252	113	16	banks	bank	NOUN
cjfa-59252	113	17	across	across	ADP
cjfa-59252	113	18	regions	region	NOUN
cjfa-59252	113	19	.	.	PUNCT
cjfa-59252	114	1	however	however	ADV
cjfa-59252	114	2	,	,	PUNCT
cjfa-59252	114	3	koutoupis	koutoupis	NOUN
cjfa-59252	114	4	and	and	CCONJ
cjfa-59252	114	5	malisiovas	malisiovas	NOUN
cjfa-59252	114	6	(	(	PUNCT
cjfa-59252	114	7	2023	2023	NUM
cjfa-59252	114	8	)	)	PUNCT
cjfa-59252	114	9	in	in	ADP
cjfa-59252	114	10	vietnam	vietnam	PROPN
cjfa-59252	114	11	and	and	CCONJ
cjfa-59252	114	12	the	the	DET
cjfa-59252	114	13	united	united	PROPN
cjfa-59252	114	14	states	states	PROPN
cjfa-59252	114	15	found	find	VERB
cjfa-59252	114	16	a	a	DET
cjfa-59252	114	17	positive	positive	ADJ
cjfa-59252	114	18	and	and	CCONJ
cjfa-59252	114	19	significant	significant	ADJ
cjfa-59252	114	20	relationship	relationship	NOUN
cjfa-59252	114	21	between	between	ADP
cjfa-59252	114	22	audit	audit	NOUN
cjfa-59252	114	23	quality	quality	NOUN
cjfa-59252	114	24	and	and	CCONJ
cjfa-59252	114	25	credit	credit	NOUN
cjfa-59252	114	26	risks	risk	NOUN
cjfa-59252	114	27	,	,	PUNCT
cjfa-59252	114	28	thereby	thereby	ADV
cjfa-59252	114	29	highlighting	highlight	VERB
cjfa-59252	114	30	regional	regional	ADJ
cjfa-59252	114	31	differences	difference	NOUN
cjfa-59252	114	32	in	in	ADP
cjfa-59252	114	33	the	the	DET
cjfa-59252	114	34	impact	impact	NOUN
cjfa-59252	114	35	of	of	ADP
cjfa-59252	114	36	audit	audit	NOUN
cjfa-59252	114	37	quality	quality	NOUN
cjfa-59252	114	38	which	which	PRON
cjfa-59252	114	39	could	could	AUX
cjfa-59252	114	40	be	be	AUX
cjfa-59252	114	41	attributed	attribute	VERB
cjfa-59252	114	42	to	to	ADP
cjfa-59252	114	43	factors	factor	NOUN
cjfa-59252	114	44	such	such	ADJ
cjfa-59252	114	45	as	as	ADP
cjfa-59252	114	46	economic	economic	ADJ
cjfa-59252	114	47	environment	environment	NOUN
cjfa-59252	114	48	,	,	PUNCT
cjfa-59252	114	49	cultural	cultural	ADJ
cjfa-59252	114	50	factors	factor	NOUN
cjfa-59252	114	51	,	,	PUNCT
cjfa-59252	114	52	firms	firm	NOUN
cjfa-59252	114	53	’	’	PART
cjfa-59252	114	54	characteristics	characteristic	NOUN
cjfa-59252	114	55	,	,	PUNCT
cjfa-59252	114	56	and	and	CCONJ
cjfa-59252	114	57	institutional	institutional	ADJ
cjfa-59252	114	58	trusts	trust	NOUN
cjfa-59252	114	59	.	.	PUNCT
cjfa-59252	115	1	thus	thus	ADV
cjfa-59252	115	2	,	,	PUNCT
cjfa-59252	115	3	drawing	draw	VERB
cjfa-59252	115	4	from	from	ADP
cjfa-59252	115	5	existing	exist	VERB
cjfa-59252	115	6	empirical	empirical	ADJ
cjfa-59252	115	7	submissions	submission	NOUN
cjfa-59252	115	8	,	,	PUNCT
cjfa-59252	115	9	the	the	DET
cjfa-59252	115	10	current	current	ADJ
cjfa-59252	115	11	study	study	NOUN
cjfa-59252	115	12	equally	equally	ADV
cjfa-59252	115	13	proposed	propose	VERB
cjfa-59252	115	14	in	in	ADP
cjfa-59252	115	15	a	a	DET
cjfa-59252	115	16	null	null	ADJ
cjfa-59252	115	17	form	form	NOUN
cjfa-59252	115	18	that	that	SCONJ
cjfa-59252	115	19	:	:	PUNCT
cjfa-59252	115	20	h2	h2	NOUN
cjfa-59252	115	21	:	:	PUNCT
cjfa-59252	115	22	audit	audit	NOUN
cjfa-59252	115	23	quality	quality	NOUN
cjfa-59252	115	24	has	have	VERB
cjfa-59252	115	25	no	no	DET
cjfa-59252	115	26	significant	significant	ADJ
cjfa-59252	115	27	effect	effect	NOUN
cjfa-59252	115	28	on	on	ADP
cjfa-59252	115	29	the	the	DET
cjfa-59252	115	30	non	non	ADJ
cjfa-59252	115	31	performing	perform	VERB
cjfa-59252	115	32	loans	loan	NOUN
cjfa-59252	115	33	of	of	ADP
cjfa-59252	115	34	financial	financial	ADJ
cjfa-59252	115	35	institutions	institution	NOUN
cjfa-59252	115	36	in	in	ADP
cjfa-59252	115	37	nigeria	nigeria	PROPN
cjfa-59252	115	38	.	.	PUNCT
cjfa-59252	116	1	figure	figure	NOUN
cjfa-59252	116	2	1	1	NUM
cjfa-59252	116	3	.	.	PUNCT
cjfa-59252	117	1	conceptual	conceptual	ADJ
cjfa-59252	117	2	framework	framework	NOUN
cjfa-59252	117	3	schema	schema	NOUN
cjfa-59252	117	4	independent	independent	ADJ
cjfa-59252	117	5	variables	variable	NOUN
cjfa-59252	117	6	dependent	dependent	ADJ
cjfa-59252	117	7	variable	variable	ADJ
cjfa-59252	117	8	source	source	NOUN
cjfa-59252	117	9	:	:	PUNCT
cjfa-59252	117	10	authors	author	NOUN
cjfa-59252	117	11	’	'	PUNCT
cjfa-59252	117	12	compilation	compilation	NOUN
cjfa-59252	117	13	.	.	PUNCT
cjfa-59252	118	1	methodology	methodology	NOUN
cjfa-59252	118	2	the	the	DET
cjfa-59252	118	3	study	study	NOUN
cjfa-59252	118	4	is	be	AUX
cjfa-59252	118	5	a	a	DET
cjfa-59252	118	6	longitudinal	longitudinal	ADJ
cjfa-59252	118	7	analysis	analysis	NOUN
cjfa-59252	118	8	of	of	ADP
cjfa-59252	118	9	non	non	ADJ
cjfa-59252	118	10	-	-	ADJ
cjfa-59252	118	11	performing	performing	ADJ
cjfa-59252	118	12	loans	loan	NOUN
cjfa-59252	118	13	in	in	ADP
cjfa-59252	118	14	financial	financial	ADJ
cjfa-59252	118	15	institutions	institution	NOUN
cjfa-59252	118	16	in	in	ADP
cjfa-59252	118	17	nigeria	nigeria	PROPN
cjfa-59252	118	18	,	,	PUNCT
cjfa-59252	118	19	utilizing	utilize	VERB
cjfa-59252	118	20	data	datum	NOUN
cjfa-59252	118	21	obtained	obtain	VERB
cjfa-59252	118	22	from	from	ADP
cjfa-59252	118	23	secondary	secondary	ADJ
cjfa-59252	118	24	sources	source	NOUN
cjfa-59252	118	25	,	,	PUNCT
cjfa-59252	118	26	specifically	specifically	ADV
cjfa-59252	118	27	from	from	ADP
cjfa-59252	118	28	annual	annual	ADJ
cjfa-59252	118	29	reports	report	NOUN
cjfa-59252	118	30	spanning	span	VERB
cjfa-59252	118	31	the	the	DET
cjfa-59252	118	32	non	non	ADJ
cjfa-59252	118	33	performing	perform	VERB
cjfa-59252	118	34	loan	loan	NOUN
cjfa-59252	118	35	ratio	ratio	NOUN
cjfa-59252	118	36	monitoring	monitoring	NOUN
cjfa-59252	118	37	activities	activity	NOUN
cjfa-59252	118	38			NOUN
cjfa-59252	118	39	board	board	NOUN
cjfa-59252	118	40	independence	independence	NOUN
cjfa-59252	118	41			PRON
cjfa-59252	118	42	audit	audit	NOUN
cjfa-59252	118	43	quality	quality	NOUN
cjfa-59252	118	44	s	s	PART
cjfa-59252	118	45	o	o	NOUN
cjfa-59252	118	46	u	u	NOUN
cjfa-59252	118	47	r	r	NOUN
cjfa-59252	118	48	c	c	NOUN
cjfa-59252	118	49	e	e	NOUN
cjfa-59252	118	50	:	:	PUNCT
cjfa-59252	118	51	authors	author	NOUN
cjfa-59252	118	52	’	'	PUNCT
cjfa-59252	118	53	compilation	compilation	NOUN
cjfa-59252	118	54	.	.	PUNCT
cjfa-59252	119	1	methodologymethodology	methodologymethodology	NOUN
cjfa-59252	119	2	the	the	DET
cjfa-59252	119	3	study	study	NOUN
cjfa-59252	119	4	is	be	AUX
cjfa-59252	119	5	a	a	DET
cjfa-59252	119	6	longitudinal	longitudinal	ADJ
cjfa-59252	119	7	analysis	analysis	NOUN
cjfa-59252	119	8	of	of	ADP
cjfa-59252	119	9	non	non	ADJ
cjfa-59252	119	10	-	-	ADJ
cjfa-59252	119	11	performing	performing	ADJ
cjfa-59252	119	12	loans	loan	NOUN
cjfa-59252	119	13	in	in	ADP
cjfa-59252	119	14	financial	financial	ADJ
cjfa-59252	119	15	institutions	institution	NOUN
cjfa-59252	119	16	in	in	ADP
cjfa-59252	119	17	nigeria	nigeria	PROPN
cjfa-59252	119	18	,	,	PUNCT
cjfa-59252	119	19	utilizing	utilize	VERB
cjfa-59252	119	20	data	datum	NOUN
cjfa-59252	119	21	obtained	obtain	VERB
cjfa-59252	119	22	from	from	ADP
cjfa-59252	119	23	secondary	secondary	ADJ
cjfa-59252	119	24	sources	source	NOUN
cjfa-59252	119	25	,	,	PUNCT
cjfa-59252	119	26	specifically	specifically	ADV
cjfa-59252	119	27	from	from	ADP
cjfa-59252	119	28	annual	annual	ADJ
cjfa-59252	119	29	reports	report	NOUN
cjfa-59252	119	30	spanning	span	VERB
cjfa-59252	119	31	the	the	DET
cjfa-59252	119	32	period	period	NOUN
cjfa-59252	119	33	2010	2010	NUM
cjfa-59252	119	34	to	to	ADP
cjfa-59252	119	35	2022	2022	NUM
cjfa-59252	119	36	.	.	PUNCT
cjfa-59252	120	1	the	the	DET
cjfa-59252	120	2	base	base	ADJ
cjfa-59252	120	3	year	year	NOUN
cjfa-59252	120	4	was	be	AUX
cjfa-59252	120	5	significant	significant	ADJ
cjfa-59252	120	6	for	for	ADP
cjfa-59252	120	7	the	the	DET
cjfa-59252	120	8	nigerian	nigerian	ADJ
cjfa-59252	120	9	financial	financial	ADJ
cjfa-59252	120	10	sector	sector	NOUN
cjfa-59252	120	11	,	,	PUNCT
cjfa-59252	120	12	which	which	PRON
cjfa-59252	120	13	saw	see	VERB
cjfa-59252	120	14	continued	continue	VERB
cjfa-59252	120	15	banking	banking	NOUN
cjfa-59252	120	16	reforms	reform	NOUN
cjfa-59252	120	17	and	and	CCONJ
cjfa-59252	120	18	recapitalization	recapitalization	NOUN
cjfa-59252	120	19	efforts	effort	NOUN
cjfa-59252	120	20	aimed	aim	VERB
cjfa-59252	120	21	at	at	ADP
cjfa-59252	120	22	ensuring	ensure	VERB
cjfa-59252	120	23	stability	stability	NOUN
cjfa-59252	120	24	and	and	CCONJ
cjfa-59252	120	25	boosting	boost	VERB
cjfa-59252	120	26	confidence	confidence	NOUN
cjfa-59252	120	27	within	within	ADP
cjfa-59252	120	28	the	the	DET
cjfa-59252	120	29	industry	industry	NOUN
cjfa-59252	120	30	(	(	PUNCT
cjfa-59252	120	31	nwosu	nwosu	PROPN
cjfa-59252	120	32	,	,	PUNCT
cjfa-59252	120	33	okedighba	okedighba	PROPN
cjfa-59252	120	34	&	&	CCONJ
cjfa-59252	120	35	anih	anih	PROPN
cjfa-59252	120	36	,	,	PUNCT
cjfa-59252	120	37	2020	2020	NUM
cjfa-59252	120	38	)	)	PUNCT
cjfa-59252	120	39	.	.	PUNCT
cjfa-59252	121	1	the	the	DET
cjfa-59252	121	2	sample	sample	NOUN
cjfa-59252	121	3	frame	frame	NOUN
cjfa-59252	121	4	of	of	ADP
cjfa-59252	121	5	the	the	DET
cjfa-59252	121	6	study	study	NOUN
cjfa-59252	121	7	includes	include	VERB
cjfa-59252	121	8	all	all	DET
cjfa-59252	121	9	eleven	eleven	NUM
cjfa-59252	121	10	categories	category	NOUN
cjfa-59252	121	11	of	of	ADP
cjfa-59252	121	12	financial	financial	ADJ
cjfa-59252	121	13	institutions	institution	NOUN
cjfa-59252	121	14	in	in	ADP
cjfa-59252	121	15	nigeria	nigeria	PROPN
cjfa-59252	121	16	as	as	ADP
cjfa-59252	121	17	of	of	ADP
cjfa-59252	121	18	december	december	PROPN
cjfa-59252	121	19	31	31	NUM
cjfa-59252	121	20	,	,	PUNCT
cjfa-59252	121	21	2022	2022	NUM
cjfa-59252	121	22	.	.	PUNCT
cjfa-59252	122	1	these	these	DET
cjfa-59252	122	2	categories	category	NOUN
cjfa-59252	122	3	are	be	AUX
cjfa-59252	122	4	deposit	deposit	NOUN
cjfa-59252	122	5	money	money	NOUN
cjfa-59252	122	6	banks	bank	NOUN
cjfa-59252	122	7	,	,	PUNCT
cjfa-59252	122	8	development	development	NOUN
cjfa-59252	122	9	financial	financial	ADJ
cjfa-59252	122	10	institutions	institution	NOUN
cjfa-59252	122	11	,	,	PUNCT
cjfa-59252	122	12	non	non	ADJ
cjfa-59252	122	13	-	-	ADJ
cjfa-59252	122	14	interest	interest	ADJ
cjfa-59252	122	15	banks	bank	NOUN
cjfa-59252	122	16	,	,	PUNCT
cjfa-59252	122	17	and	and	CCONJ
cjfa-59252	122	18	merchant	merchant	NOUN
cjfa-59252	122	19	banks	bank	NOUN
cjfa-59252	122	20	.	.	PUNCT
cjfa-59252	123	1	however	however	ADV
cjfa-59252	123	2	,	,	PUNCT
cjfa-59252	123	3	the	the	DET
cjfa-59252	123	4	study	study	NOUN
cjfa-59252	123	5	focuses	focus	VERB
cjfa-59252	123	6	purposively	purposively	ADV
cjfa-59252	123	7	on	on	ADP
cjfa-59252	123	8	four	four	NUM
cjfa-59252	123	9	specific	specific	ADJ
cjfa-59252	123	10	categories	category	NOUN
cjfa-59252	123	11	of	of	ADP
cjfa-59252	123	12	these	these	DET
cjfa-59252	123	13	financial	financial	ADJ
cjfa-59252	123	14	institutions	institution	NOUN
cjfa-59252	123	15	,	,	PUNCT
cjfa-59252	123	16	comprising	comprise	VERB
cjfa-59252	123	17	a	a	DET
cjfa-59252	123	18	total	total	NOUN
cjfa-59252	123	19	of	of	ADP
cjfa-59252	123	20	38	38	NUM
cjfa-59252	123	21	elements	element	NOUN
cjfa-59252	123	22	based	base	VERB
cjfa-59252	123	23	on	on	ADP
cjfa-59252	123	24	their	their	PRON
cjfa-59252	123	25	distinctive	distinctive	ADJ
cjfa-59252	123	26	financial	financial	ADJ
cjfa-59252	123	27	characteristics	characteristic	NOUN
cjfa-59252	123	28	and	and	CCONJ
cjfa-59252	123	29	roles	role	NOUN
cjfa-59252	123	30	within	within	ADP
cjfa-59252	123	31	the	the	DET
cjfa-59252	123	32	nigerian	nigerian	ADJ
cjfa-59252	123	33	financial	financial	ADJ
cjfa-59252	123	34	sector	sector	NOUN
cjfa-59252	123	35	.	.	PUNCT
cjfa-59252	124	1	analyses	analysis	NOUN
cjfa-59252	124	2	were	be	AUX
cjfa-59252	124	3	conducted	conduct	VERB
cjfa-59252	124	4	using	use	VERB
cjfa-59252	124	5	descriptive	descriptive	ADJ
cjfa-59252	124	6	and	and	CCONJ
cjfa-59252	124	7	inferential	inferential	ADJ
cjfa-59252	124	8	statistics	statistic	NOUN
cjfa-59252	124	9	,	,	PUNCT
cjfa-59252	124	10	particularly	particularly	ADV
cjfa-59252	124	11	the	the	DET
cjfa-59252	124	12	feasible	feasible	ADJ
cjfa-59252	124	13	generalized	generalized	ADJ
cjfa-59252	124	14	least	least	ADJ
cjfa-59252	124	15	squares	square	NOUN
cjfa-59252	124	16	regression	regression	NOUN
cjfa-59252	124	17	method	method	NOUN
cjfa-59252	124	18	,	,	PUNCT
cjfa-59252	124	19	to	to	PART
cjfa-59252	124	20	address	address	VERB
cjfa-59252	124	21	heteroscedasticity	heteroscedasticity	NOUN
cjfa-59252	124	22	and	and	CCONJ
cjfa-59252	124	23	autocorrelation	autocorrelation	NOUN
cjfa-59252	124	24	in	in	ADP
cjfa-59252	124	25	the	the	DET
cjfa-59252	124	26	pooled	pooled	ADJ
cjfa-59252	124	27	data	datum	NOUN
cjfa-59252	124	28	.	.	PUNCT
cjfa-59252	125	1	the	the	DET
cjfa-59252	125	2	model	model	NOUN
cjfa-59252	125	3	was	be	AUX
cjfa-59252	125	4	adapted	adapt	VERB
cjfa-59252	125	5	from	from	ADP
cjfa-59252	125	6	afolabi	afolabi	NOUN
cjfa-59252	125	7	,	,	PUNCT
cjfa-59252	125	8	ogunleye	ogunleye	ADJ
cjfa-59252	125	9	,	,	PUNCT
cjfa-59252	125	10	and	and	CCONJ
cjfa-59252	125	11	olukoya	olukoya	ADJ
cjfa-59252	125	12	(	(	PUNCT
cjfa-59252	125	13	2020	2020	NUM
cjfa-59252	125	14	)	)	PUNCT
cjfa-59252	125	15	,	,	PUNCT
cjfa-59252	125	16	who	who	PRON
cjfa-59252	125	17	studied	study	VERB
cjfa-59252	125	18	the	the	DET
cjfa-59252	125	19	impact	impact	NOUN
cjfa-59252	125	20	of	of	ADP
cjfa-59252	125	21	internal	internal	ADJ
cjfa-59252	125	22	control	control	NOUN
cjfa-59252	125	23	systems	system	NOUN
cjfa-59252	125	24	on	on	ADP
cjfa-59252	125	25	the	the	DET
cjfa-59252	125	26	financial	financial	ADJ
cjfa-59252	125	27	performance	performance	NOUN
cjfa-59252	125	28	of	of	ADP
cjfa-59252	125	29	deposit	deposit	NOUN
cjfa-59252	125	30	money	money	NOUN
cjfa-59252	125	31	banks	bank	NOUN
cjfa-59252	125	32	in	in	ADP
cjfa-59252	125	33	osun	osun	PROPN
cjfa-59252	125	34	state	state	PROPN
cjfa-59252	125	35	,	,	PUNCT
cjfa-59252	125	36	nigeria	nigeria	PROPN
cjfa-59252	125	37	,	,	PUNCT
cjfa-59252	125	38	suggesting	suggest	VERB
cjfa-59252	125	39	a	a	DET
cjfa-59252	125	40	tailored	tailor	VERB
cjfa-59252	125	41	theoretical	theoretical	ADJ
cjfa-59252	125	42	framework	framework	NOUN
cjfa-59252	125	43	for	for	ADP
cjfa-59252	125	44	this	this	DET
cjfa-59252	125	45	study	study	NOUN
cjfa-59252	125	46	.	.	PUNCT
cjfa-59252	126	1	the	the	DET
cjfa-59252	126	2	model	model	NOUN
cjfa-59252	126	3	is	be	AUX
cjfa-59252	126	4	as	as	SCONJ
cjfa-59252	126	5	follows	follow	VERB
cjfa-59252	126	6	:	:	PUNCT
cjfa-59252	126	7	nplrit	nplrit	PROPN
cjfa-59252	126	8	=	=	PUNCT
cjfa-59252	127	1	β0	β0	PROPN
cjfa-59252	128	1	+	+	CCONJ
cjfa-59252	128	2	β1biit	β1biit	PROPN
cjfa-59252	128	3	+	+	CCONJ
cjfa-59252	128	4	β2aqit	β2aqit	PROPN
cjfa-59252	129	1	+	+	CCONJ
cjfa-59252	129	2	eit	eit	PROPN
cjfa-59252	129	3	(	(	PUNCT
cjfa-59252	129	4	1	1	NUM
cjfa-59252	129	5	)	)	PUNCT
cjfa-59252	129	6	where	where	SCONJ
cjfa-59252	129	7	:	:	PUNCT
cjfa-59252	129	8	nplrit	nplrit	PROPN
cjfa-59252	129	9	=	=	SYM
cjfa-59252	129	10	non	non	ADJ
cjfa-59252	129	11	-	-	ADJ
cjfa-59252	129	12	performing	performing	ADJ
cjfa-59252	129	13	loans	loan	NOUN
cjfa-59252	129	14	ratio	ratio	NOUN
cjfa-59252	129	15	(	(	PUNCT
cjfa-59252	129	16	nplr	nplr	NOUN
cjfa-59252	129	17	)	)	PUNCT
cjfa-59252	129	18	of	of	ADP
cjfa-59252	129	19	bank	bank	PROPN
cjfa-59252	129	20	i	i	PRON
cjfa-59252	129	21	at	at	ADP
cjfa-59252	129	22	time	time	NOUN
cjfa-59252	129	23	t	t	PROPN
cjfa-59252	129	24	,	,	PUNCT
cjfa-59252	129	25	as	as	ADP
cjfa-59252	129	26	dependent	dependent	ADJ
cjfa-59252	129	27	variable	variable	ADJ
cjfa-59252	129	28	monitoring	monitoring	NOUN
cjfa-59252	129	29	activities	activity	NOUN
cjfa-59252	129	30	and	and	CCONJ
cjfa-59252	129	31	non	non	ADJ
cjfa-59252	129	32	-	-	ADJ
cjfa-59252	129	33	performing	performing	ADJ
cjfa-59252	129	34	loans	loan	NOUN
cjfa-59252	129	35	…	…	SYM
cjfa-59252	129	36	6969	6969	NUM
cjfa-59252	129	37	biit	biit	NOUN
cjfa-59252	129	38	=	=	SYM
cjfa-59252	129	39	board	board	NOUN
cjfa-59252	129	40	independence	independence	NOUN
cjfa-59252	129	41	of	of	ADP
cjfa-59252	129	42	bank	bank	PROPN
cjfa-59252	129	43	i	i	PRON
cjfa-59252	129	44	at	at	ADP
cjfa-59252	129	45	time	time	NOUN
cjfa-59252	129	46	t	t	PROPN
cjfa-59252	129	47	,	,	PUNCT
cjfa-59252	129	48	as	as	ADP
cjfa-59252	129	49	independent	independent	ADJ
cjfa-59252	129	50	variable	variable	ADJ
cjfa-59252	129	51	aqit	aqit	NOUN
cjfa-59252	129	52	=	=	SYM
cjfa-59252	129	53	audit	audit	NOUN
cjfa-59252	129	54	quality	quality	NOUN
cjfa-59252	129	55	of	of	ADP
cjfa-59252	129	56	bank	bank	NOUN
cjfa-59252	129	57	i	i	PRON
cjfa-59252	129	58	at	at	ADP
cjfa-59252	129	59	time	time	NOUN
cjfa-59252	129	60	t	t	PROPN
cjfa-59252	129	61	,	,	PUNCT
cjfa-59252	129	62	as	as	ADP
cjfa-59252	129	63	independent	independent	ADJ
cjfa-59252	129	64	variable	variable	ADJ
cjfa-59252	129	65	it2010–2022	it2010–2022	NOUN
cjfa-59252	129	66	=	=	PUNCT
cjfa-59252	129	67	annual	annual	ADJ
cjfa-59252	129	68	time	time	NOUN
cjfa-59252	129	69	series	series	NOUN
cjfa-59252	129	70	of	of	ADP
cjfa-59252	129	71	the	the	DET
cjfa-59252	129	72	pooled	pool	VERB
cjfa-59252	129	73	data	datum	NOUN
cjfa-59252	129	74	β0	β0	NOUN
cjfa-59252	129	75	=	=	PUNCT
cjfa-59252	129	76	constant	constant	ADJ
cjfa-59252	129	77	parameter	parameter	NOUN
cjfa-59252	129	78	β1	β1	PROPN
cjfa-59252	129	79	=	=	PUNCT
cjfa-59252	129	80	parameter	parameter	NOUN
cjfa-59252	129	81	estimate	estimate	NOUN
cjfa-59252	129	82	(	(	PUNCT
cjfa-59252	129	83	board	board	NOUN
cjfa-59252	129	84	independence	independence	NOUN
cjfa-59252	129	85	)	)	PUNCT
cjfa-59252	130	1	β2	β2	NOUN
cjfa-59252	130	2	=	=	NOUN
cjfa-59252	130	3	parameter	parameter	NOUN
cjfa-59252	130	4	estimate	estimate	NOUN
cjfa-59252	130	5	(	(	PUNCT
cjfa-59252	130	6	audit	audit	NOUN
cjfa-59252	130	7	quality	quality	NOUN
cjfa-59252	130	8	)	)	PUNCT
cjfa-59252	130	9	eit	eit	NOUN
cjfa-59252	131	1	=	=	NOUN
cjfa-59252	131	2	stochastic	stochastic	ADJ
cjfa-59252	131	3	error	error	NOUN
cjfa-59252	131	4	time	time	NOUN
cjfa-59252	131	5	table	table	NOUN
cjfa-59252	131	6	1	1	NUM
cjfa-59252	131	7	.	.	PUNCT
cjfa-59252	131	8	measurement	measurement	NOUN
cjfa-59252	131	9	of	of	ADP
cjfa-59252	131	10	variables	variable	NOUN
cjfa-59252	131	11	variables	variable	VERB
cjfa-59252	131	12	proxies	proxy	NOUN
cjfa-59252	131	13	/	/	SYM
cjfa-59252	131	14	notation	notation	NOUN
cjfa-59252	131	15	description	description	NOUN
cjfa-59252	131	16	measurement	measurement	NOUN
cjfa-59252	131	17	source	source	NOUN
cjfa-59252	131	18	dependent	dependent	PROPN
cjfa-59252	131	19	variables	variable	NOUN
cjfa-59252	131	20	non	non	ADJ
cjfa-59252	131	21	-	-	ADJ
cjfa-59252	131	22	performing	perform	VERB
cjfa-59252	131	23	loan	loan	NOUN
cjfa-59252	131	24	non	non	ADJ
cjfa-59252	131	25	-	-	ADJ
cjfa-59252	131	26	performing	performing	ADJ
cjfa-59252	131	27	loan	loan	NOUN
cjfa-59252	131	28	ratio	ratio	NOUN
cjfa-59252	131	29	(	(	PUNCT
cjfa-59252	131	30	nplr	nplr	NOUN
cjfa-59252	131	31	)	)	PUNCT
cjfa-59252	131	32	loans	loan	NOUN
cjfa-59252	131	33	that	that	PRON
cjfa-59252	131	34	are	be	AUX
cjfa-59252	131	35	classified	classify	VERB
cjfa-59252	131	36	in	in	ADP
cjfa-59252	131	37	line	line	NOUN
cjfa-59252	131	38	with	with	ADP
cjfa-59252	131	39	the	the	DET
cjfa-59252	131	40	cbn	cbn	PROPN
cjfa-59252	131	41	prudential	prudential	PROPN
cjfa-59252	131	42	guidelines	guidelines	PROPN
cjfa-59252	131	43	.	.	PUNCT
cjfa-59252	132	1	non	non	ADJ
cjfa-59252	132	2	-	-	ADJ
cjfa-59252	132	3	performing	performing	ADJ
cjfa-59252	132	4	loan	loan	NOUN
cjfa-59252	132	5	divided	divide	VERB
cjfa-59252	132	6	by	by	ADP
cjfa-59252	132	7	total	total	ADJ
cjfa-59252	132	8	loans	loan	NOUN
cjfa-59252	132	9	pham	pham	PROPN
cjfa-59252	132	10	(	(	PUNCT
cjfa-59252	132	11	2021	2021	NUM
cjfa-59252	132	12	)	)	PUNCT
cjfa-59252	132	13	independent	independent	ADJ
cjfa-59252	132	14	variables	variable	NOUN
cjfa-59252	132	15	monitoring	monitor	VERB
cjfa-59252	132	16	board	board	NOUN
cjfa-59252	132	17	independence	independence	NOUN
cjfa-59252	132	18	(	(	PUNCT
cjfa-59252	132	19	bi	bi	NOUN
cjfa-59252	132	20	)	)	PUNCT
cjfa-59252	132	21	scenario	scenario	NOUN
cjfa-59252	132	22	whereby	whereby	SCONJ
cjfa-59252	132	23	outsider	outsider	NOUN
cjfa-59252	132	24	directors	director	NOUN
cjfa-59252	132	25	dominate	dominate	VERB
cjfa-59252	132	26	the	the	DET
cjfa-59252	132	27	board	board	NOUN
cjfa-59252	132	28	structure	structure	NOUN
cjfa-59252	132	29	ratio	ratio	NOUN
cjfa-59252	132	30	of	of	ADP
cjfa-59252	132	31	nonexecutive	nonexecutive	ADJ
cjfa-59252	132	32	directors	director	NOUN
cjfa-59252	132	33	/	/	SYM
cjfa-59252	132	34	total	total	ADJ
cjfa-59252	132	35	directors	director	NOUN
cjfa-59252	132	36	.	.	PUNCT
cjfa-59252	133	1	abdulazeez	abdulazeez	PROPN
cjfa-59252	133	2	et	et	PROPN
cjfa-59252	133	3	al	al	PROPN
cjfa-59252	133	4	.	.	PROPN
cjfa-59252	134	1	(	(	PUNCT
cjfa-59252	134	2	2019	2019	NUM
cjfa-59252	134	3	)	)	PUNCT
cjfa-59252	134	4	audit	audit	NOUN
cjfa-59252	134	5	quality	quality	NOUN
cjfa-59252	134	6	(	(	PUNCT
cjfa-59252	134	7	aq	aq	NOUN
cjfa-59252	134	8	)	)	PUNCT
cjfa-59252	134	9	external	external	ADJ
cjfa-59252	134	10	auditors	auditor	NOUN
cjfa-59252	134	11	belonging	belong	VERB
cjfa-59252	134	12	to	to	ADP
cjfa-59252	134	13	big	big	ADJ
cjfa-59252	134	14	4	4	NUM
cjfa-59252	134	15	dummy	dummy	ADJ
cjfa-59252	134	16	variables	variable	NOUN
cjfa-59252	134	17	of	of	ADP
cjfa-59252	134	18	1	1	NUM
cjfa-59252	134	19	for	for	ADP
cjfa-59252	134	20	the	the	DET
cjfa-59252	134	21	use	use	NOUN
cjfa-59252	134	22	of	of	ADP
cjfa-59252	134	23	big	big	ADJ
cjfa-59252	134	24	4	4	NUM
cjfa-59252	134	25	audit	audit	NOUN
cjfa-59252	134	26	firms	firm	NOUN
cjfa-59252	134	27	and	and	CCONJ
cjfa-59252	134	28	0	0	NUM
cjfa-59252	134	29	if	if	SCONJ
cjfa-59252	134	30	not	not	PART
cjfa-59252	134	31	.	.	PUNCT
cjfa-59252	135	1	ado	ado	VERB
cjfa-59252	135	2	et	et	PROPN
cjfa-59252	135	3	al	al	PROPN
cjfa-59252	135	4	.	.	PROPN
cjfa-59252	136	1	(	(	PUNCT
cjfa-59252	136	2	2020	2020	NUM
cjfa-59252	136	3	)	)	PUNCT
cjfa-59252	136	4	s	s	PART
cjfa-59252	136	5	o	o	NOUN
cjfa-59252	136	6	u	u	NOUN
cjfa-59252	136	7	r	r	NOUN
cjfa-59252	136	8	c	c	NOUN
cjfa-59252	136	9	e	e	NOUN
cjfa-59252	136	10	:	:	PUNCT
cjfa-59252	136	11	authors	author	NOUN
cjfa-59252	136	12	’	'	PUNCT
cjfa-59252	136	13	collection	collection	NOUN
cjfa-59252	136	14	.	.	PUNCT
cjfa-59252	137	1	results	result	NOUN
cjfa-59252	137	2	and	and	CCONJ
cjfa-59252	137	3	discussionsresults	discussionsresult	NOUN
cjfa-59252	137	4	and	and	CCONJ
cjfa-59252	137	5	discussions	discussion	NOUN
cjfa-59252	137	6	descriptive	descriptive	ADJ
cjfa-59252	137	7	statisticsdescriptive	statisticsdescriptive	ADJ
cjfa-59252	137	8	statistics	statistic	NOUN
cjfa-59252	137	9	as	as	SCONJ
cjfa-59252	137	10	indicated	indicate	VERB
cjfa-59252	137	11	in	in	ADP
cjfa-59252	137	12	table	table	NOUN
cjfa-59252	137	13	2	2	NUM
cjfa-59252	137	14	,	,	PUNCT
cjfa-59252	137	15	the	the	DET
cjfa-59252	137	16	descriptive	descriptive	ADJ
cjfa-59252	137	17	analysis	analysis	NOUN
cjfa-59252	137	18	showed	show	VERB
cjfa-59252	137	19	that	that	SCONJ
cjfa-59252	137	20	,	,	PUNCT
cjfa-59252	137	21	on	on	ADP
cjfa-59252	137	22	average	average	ADJ
cjfa-59252	137	23	,	,	PUNCT
cjfa-59252	137	24	the	the	DET
cjfa-59252	137	25	non	non	ADJ
cjfa-59252	137	26	-	-	ADJ
cjfa-59252	137	27	performing	perform	VERB
cjfa-59252	137	28	loan	loan	NOUN
cjfa-59252	137	29	ratio	ratio	NOUN
cjfa-59252	137	30	among	among	ADP
cjfa-59252	137	31	the	the	DET
cjfa-59252	137	32	chosen	choose	VERB
cjfa-59252	137	33	nigerian	nigerian	ADJ
cjfa-59252	137	34	financial	financial	ADJ
cjfa-59252	137	35	institutions	institution	NOUN
cjfa-59252	137	36	hovers	hover	VERB
cjfa-59252	137	37	at	at	ADP
cjfa-59252	137	38	approximately	approximately	ADV
cjfa-59252	137	39	10	10	NUM
cjfa-59252	137	40	%	%	NOUN
cjfa-59252	137	41	over	over	ADP
cjfa-59252	137	42	the	the	DET
cjfa-59252	137	43	period	period	NOUN
cjfa-59252	137	44	under	under	ADP
cjfa-59252	137	45	review	review	NOUN
cjfa-59252	137	46	.	.	PUNCT
cjfa-59252	138	1	this	this	DET
cjfa-59252	138	2	level	level	NOUN
cjfa-59252	138	3	is	be	AUX
cjfa-59252	138	4	considered	consider	VERB
cjfa-59252	138	5	high	high	ADJ
cjfa-59252	138	6	compared	compare	VERB
cjfa-59252	138	7	to	to	ADP
cjfa-59252	138	8	the	the	DET
cjfa-59252	138	9	best	good	ADJ
cjfa-59252	138	10	international	international	ADJ
cjfa-59252	138	11	practices	practice	NOUN
cjfa-59252	138	12	,	,	PUNCT
cjfa-59252	138	13	which	which	PRON
cjfa-59252	138	14	typically	typically	ADV
cjfa-59252	138	15	recommend	recommend	VERB
cjfa-59252	138	16	an	an	DET
cjfa-59252	138	17	npl	npl	NOUN
cjfa-59252	138	18	rate	rate	NOUN
cjfa-59252	138	19	of	of	ADP
cjfa-59252	138	20	approximately	approximately	ADV
cjfa-59252	138	21	5	5	NUM
cjfa-59252	138	22	%	%	NOUN
cjfa-59252	138	23	(	(	PUNCT
cjfa-59252	138	24	cbn	cbn	PROPN
cjfa-59252	138	25	,	,	PUNCT
cjfa-59252	138	26	2010	2010	NUM
cjfa-59252	138	27	)	)	PUNCT
cjfa-59252	138	28	.	.	PUNCT
cjfa-59252	139	1	the	the	DET
cjfa-59252	139	2	average	average	ADJ
cjfa-59252	139	3	mean	mean	NOUN
cjfa-59252	139	4	score	score	NOUN
cjfa-59252	139	5	of	of	ADP
cjfa-59252	139	6	58	58	NUM
cjfa-59252	139	7	%	%	NOUN
cjfa-59252	139	8	in	in	ADP
cjfa-59252	139	9	board	board	NOUN
cjfa-59252	139	10	independence	independence	NOUN
cjfa-59252	139	11	(	(	PUNCT
cjfa-59252	139	12	bi	bi	NOUN
cjfa-59252	139	13	)	)	PUNCT
cjfa-59252	139	14	suggests	suggest	VERB
cjfa-59252	139	15	a	a	DET
cjfa-59252	139	16	dominance	dominance	NOUN
cjfa-59252	139	17	of	of	ADP
cjfa-59252	139	18	non	non	ADJ
cjfa-59252	139	19	-	-	ADJ
cjfa-59252	139	20	executive	executive	ADJ
cjfa-59252	139	21	members	member	NOUN
cjfa-59252	139	22	in	in	ADP
cjfa-59252	139	23	the	the	DET
cjfa-59252	139	24	board	board	NOUN
cjfa-59252	139	25	composition	composition	NOUN
cjfa-59252	139	26	,	,	PUNCT
cjfa-59252	139	27	which	which	PRON
cjfa-59252	139	28	is	be	AUX
cjfa-59252	139	29	beneficial	beneficial	ADJ
cjfa-59252	139	30	for	for	ADP
cjfa-59252	139	31	the	the	DET
cjfa-59252	139	32	sampled	sample	VERB
cjfa-59252	139	33	financial	financial	NOUN
cjfa-59252	139	34	in	in	ADP
cjfa-59252	139	35	charles	charles	PROPN
cjfa-59252	139	36	segun	segun	PROPN
cjfa-59252	139	37	ilelaboye	ilelaboye	PROPN
cjfa-59252	139	38	,	,	PUNCT
cjfa-59252	139	39	muyiwa	muyiwa	PROPN
cjfa-59252	139	40	ezekiel	ezekiel	PROPN
cjfa-59252	139	41	alade7070	alade7070	PROPN
cjfa-59252	139	42	stitutions	stitution	NOUN
cjfa-59252	139	43	.	.	PUNCT
cjfa-59252	140	1	the	the	DET
cjfa-59252	140	2	smallest	small	ADJ
cjfa-59252	140	3	observation	observation	NOUN
cjfa-59252	140	4	was	be	AUX
cjfa-59252	140	5	0	0	NUM
cjfa-59252	140	6	%	%	NOUN
cjfa-59252	140	7	,	,	PUNCT
cjfa-59252	140	8	indicating	indicate	VERB
cjfa-59252	140	9	an	an	DET
cjfa-59252	140	10	absence	absence	NOUN
cjfa-59252	140	11	of	of	ADP
cjfa-59252	140	12	non	non	ADJ
cjfa-59252	140	13	-	-	ADJ
cjfa-59252	140	14	executive	executive	ADJ
cjfa-59252	140	15	members	member	NOUN
cjfa-59252	140	16	on	on	ADP
cjfa-59252	140	17	the	the	DET
cjfa-59252	140	18	board	board	NOUN
cjfa-59252	140	19	,	,	PUNCT
cjfa-59252	140	20	while	while	SCONJ
cjfa-59252	140	21	the	the	DET
cjfa-59252	140	22	highest	high	ADJ
cjfa-59252	140	23	was	be	AUX
cjfa-59252	140	24	94	94	NUM
cjfa-59252	140	25	%	%	NOUN
cjfa-59252	140	26	.	.	PUNCT
cjfa-59252	141	1	audit	audit	NOUN
cjfa-59252	141	2	quality	quality	NOUN
cjfa-59252	141	3	(	(	PUNCT
cjfa-59252	141	4	aq	aq	NOUN
cjfa-59252	141	5	)	)	PUNCT
cjfa-59252	141	6	has	have	VERB
cjfa-59252	141	7	a	a	DET
cjfa-59252	141	8	mean	mean	ADJ
cjfa-59252	141	9	value	value	NOUN
cjfa-59252	141	10	of	of	ADP
cjfa-59252	141	11	approximately	approximately	ADV
cjfa-59252	141	12	0.88	0.88	NUM
cjfa-59252	141	13	,	,	PUNCT
cjfa-59252	141	14	implying	imply	VERB
cjfa-59252	141	15	that	that	SCONJ
cjfa-59252	141	16	88	88	NUM
cjfa-59252	141	17	%	%	NOUN
cjfa-59252	141	18	of	of	ADP
cjfa-59252	141	19	the	the	DET
cjfa-59252	141	20	financial	financial	ADJ
cjfa-59252	141	21	institutions	institution	NOUN
cjfa-59252	141	22	under	under	ADP
cjfa-59252	141	23	review	review	NOUN
cjfa-59252	141	24	use	use	VERB
cjfa-59252	141	25	one	one	NUM
cjfa-59252	141	26	of	of	ADP
cjfa-59252	141	27	the	the	DET
cjfa-59252	141	28	big	big	ADJ
cjfa-59252	141	29	4	4	NUM
cjfa-59252	141	30	firms	firm	NOUN
cjfa-59252	141	31	for	for	ADP
cjfa-59252	141	32	audit	audit	NOUN
cjfa-59252	141	33	engagement	engagement	NOUN
cjfa-59252	141	34	.	.	PUNCT
cjfa-59252	142	1	the	the	DET
cjfa-59252	142	2	minimum	minimum	ADJ
cjfa-59252	142	3	value	value	NOUN
cjfa-59252	142	4	of	of	ADP
cjfa-59252	142	5	0	0	NUM
cjfa-59252	142	6	suggests	suggest	VERB
cjfa-59252	142	7	that	that	SCONJ
cjfa-59252	142	8	some	some	DET
cjfa-59252	142	9	financial	financial	ADJ
cjfa-59252	142	10	institutions	institution	NOUN
cjfa-59252	142	11	do	do	AUX
cjfa-59252	142	12	not	not	PART
cjfa-59252	142	13	engage	engage	VERB
cjfa-59252	142	14	a	a	DET
cjfa-59252	142	15	big	big	ADJ
cjfa-59252	142	16	4	4	NUM
cjfa-59252	142	17	audit	audit	NOUN
cjfa-59252	142	18	firm	firm	NOUN
cjfa-59252	142	19	,	,	PUNCT
cjfa-59252	142	20	while	while	SCONJ
cjfa-59252	142	21	the	the	DET
cjfa-59252	142	22	maximum	maximum	ADJ
cjfa-59252	142	23	value	value	NOUN
cjfa-59252	142	24	of	of	ADP
cjfa-59252	142	25	1	1	NUM
cjfa-59252	142	26	indicates	indicate	VERB
cjfa-59252	142	27	those	those	PRON
cjfa-59252	142	28	that	that	PRON
cjfa-59252	142	29	do	do	VERB
cjfa-59252	142	30	.	.	PUNCT
cjfa-59252	143	1	the	the	DET
cjfa-59252	143	2	mean	mean	ADJ
cjfa-59252	143	3	value	value	NOUN
cjfa-59252	143	4	of	of	ADP
cjfa-59252	143	5	24	24	NUM
cjfa-59252	143	6	years	year	NOUN
cjfa-59252	143	7	for	for	ADP
cjfa-59252	143	8	firm	firm	ADJ
cjfa-59252	143	9	age	age	NOUN
cjfa-59252	143	10	(	(	PUNCT
cjfa-59252	143	11	fa	fa	NOUN
cjfa-59252	143	12	)	)	PUNCT
cjfa-59252	143	13	signifies	signify	VERB
cjfa-59252	143	14	that	that	SCONJ
cjfa-59252	143	15	financial	financial	ADJ
cjfa-59252	143	16	institutions	institution	NOUN
cjfa-59252	143	17	in	in	ADP
cjfa-59252	143	18	nigeria	nigeria	PROPN
cjfa-59252	143	19	have	have	AUX
cjfa-59252	143	20	been	be	AUX
cjfa-59252	143	21	listed	list	VERB
cjfa-59252	143	22	on	on	ADP
cjfa-59252	143	23	the	the	DET
cjfa-59252	143	24	nigeria	nigeria	PROPN
cjfa-59252	143	25	stock	stock	PROPN
cjfa-59252	143	26	exchange	exchange	PROPN
cjfa-59252	143	27	for	for	ADP
cjfa-59252	143	28	over	over	ADP
cjfa-59252	143	29	two	two	NUM
cjfa-59252	143	30	decades	decade	NOUN
cjfa-59252	143	31	.	.	PUNCT
cjfa-59252	144	1	the	the	DET
cjfa-59252	144	2	minimum	minimum	ADJ
cjfa-59252	144	3	value	value	NOUN
cjfa-59252	144	4	of	of	ADP
cjfa-59252	144	5	one	one	NUM
cjfa-59252	144	6	year	year	NOUN
cjfa-59252	144	7	implies	imply	VERB
cjfa-59252	144	8	that	that	SCONJ
cjfa-59252	144	9	some	some	DET
cjfa-59252	144	10	financial	financial	ADJ
cjfa-59252	144	11	institutions	institution	NOUN
cjfa-59252	144	12	have	have	AUX
cjfa-59252	144	13	just	just	ADV
cjfa-59252	144	14	been	be	AUX
cjfa-59252	144	15	listed	list	VERB
cjfa-59252	144	16	,	,	PUNCT
cjfa-59252	144	17	while	while	SCONJ
cjfa-59252	144	18	the	the	DET
cjfa-59252	144	19	maximum	maximum	ADJ
cjfa-59252	144	20	value	value	NOUN
cjfa-59252	144	21	of	of	ADP
cjfa-59252	144	22	53	53	NUM
cjfa-59252	144	23	years	year	NOUN
cjfa-59252	144	24	suggests	suggest	VERB
cjfa-59252	144	25	that	that	SCONJ
cjfa-59252	144	26	some	some	DET
cjfa-59252	144	27	banks	bank	NOUN
cjfa-59252	144	28	in	in	ADP
cjfa-59252	144	29	the	the	DET
cjfa-59252	144	30	sample	sample	NOUN
cjfa-59252	144	31	have	have	AUX
cjfa-59252	144	32	been	be	AUX
cjfa-59252	144	33	listed	list	VERB
cjfa-59252	144	34	for	for	ADP
cjfa-59252	144	35	five	five	NUM
cjfa-59252	144	36	decades	decade	NOUN
cjfa-59252	144	37	.	.	PUNCT
cjfa-59252	145	1	in	in	ADP
cjfa-59252	145	2	addition	addition	NOUN
cjfa-59252	145	3	,	,	PUNCT
cjfa-59252	145	4	all	all	DET
cjfa-59252	145	5	variables	variable	NOUN
cjfa-59252	145	6	have	have	VERB
cjfa-59252	145	7	positive	positive	ADJ
cjfa-59252	145	8	kurtosis	kurtosis	NOUN
cjfa-59252	145	9	,	,	PUNCT
cjfa-59252	145	10	which	which	PRON
cjfa-59252	145	11	implies	imply	VERB
cjfa-59252	145	12	a	a	DET
cjfa-59252	145	13	distribution	distribution	NOUN
cjfa-59252	145	14	with	with	ADP
cjfa-59252	145	15	more	more	ADV
cjfa-59252	145	16	extreme	extreme	ADJ
cjfa-59252	145	17	values	value	NOUN
cjfa-59252	145	18	than	than	ADP
cjfa-59252	145	19	the	the	DET
cjfa-59252	145	20	normal	normal	ADJ
cjfa-59252	145	21	distribution	distribution	NOUN
cjfa-59252	145	22	.	.	PUNCT
cjfa-59252	146	1	this	this	PRON
cjfa-59252	146	2	indicates	indicate	VERB
cjfa-59252	146	3	the	the	DET
cjfa-59252	146	4	presence	presence	NOUN
cjfa-59252	146	5	of	of	ADP
cjfa-59252	146	6	outliers	outlier	NOUN
cjfa-59252	146	7	or	or	CCONJ
cjfa-59252	146	8	data	datum	NOUN
cjfa-59252	146	9	points	point	NOUN
cjfa-59252	146	10	that	that	PRON
cjfa-59252	146	11	are	be	AUX
cjfa-59252	146	12	significantly	significantly	ADV
cjfa-59252	146	13	higher	high	ADJ
cjfa-59252	146	14	or	or	CCONJ
cjfa-59252	146	15	lower	low	ADJ
cjfa-59252	146	16	than	than	ADP
cjfa-59252	146	17	the	the	DET
cjfa-59252	146	18	mean	mean	NOUN
cjfa-59252	146	19	,	,	PUNCT
cjfa-59252	146	20	suggesting	suggest	VERB
cjfa-59252	146	21	greater	great	ADJ
cjfa-59252	146	22	variability	variability	NOUN
cjfa-59252	146	23	in	in	ADP
cjfa-59252	146	24	the	the	DET
cjfa-59252	146	25	dataset	dataset	NOUN
cjfa-59252	146	26	.	.	PUNCT
cjfa-59252	147	1	table	table	NOUN
cjfa-59252	147	2	2	2	NUM
cjfa-59252	147	3	.	.	PUNCT
cjfa-59252	148	1	results	result	NOUN
cjfa-59252	148	2	of	of	ADP
cjfa-59252	148	3	descriptive	descriptive	ADJ
cjfa-59252	148	4	statistics	statistic	NOUN
cjfa-59252	148	5	variables	variable	NOUN
cjfa-59252	148	6	mean	mean	VERB
cjfa-59252	148	7	std	std	X
cjfa-59252	148	8	.	.	PROPN
cjfa-59252	148	9	dev	dev	PROPN
cjfa-59252	148	10	.	.	PUNCT
cjfa-59252	149	1	minimum	minimum	PROPN
cjfa-59252	149	2	maximum	maximum	PROPN
cjfa-59252	149	3	skewness	skewness	NOUN
cjfa-59252	149	4	kurtosis	kurtosis	VERB
cjfa-59252	149	5	nplr	nplr	NOUN
cjfa-59252	149	6	0.10	0.10	NUM
cjfa-59252	149	7	0.16	0.16	NUM
cjfa-59252	149	8	0	0	NUM
cjfa-59252	149	9	1.07	1.07	NUM
cjfa-59252	149	10	3.01	3.01	NUM
cjfa-59252	149	11	12.65	12.65	NUM
cjfa-59252	149	12	bi	bi	NOUN
cjfa-59252	149	13	0.58	0.58	NUM
cjfa-59252	149	14	0.21	0.21	NUM
cjfa-59252	149	15	0	0	NUM
cjfa-59252	149	16	0.93	0.93	NUM
cjfa-59252	149	17	-1.32	-1.32	NUM
cjfa-59252	149	18	4.82	4.82	NUM
cjfa-59252	149	19	aq	aq	NOUN
cjfa-59252	149	20	0.87	0.87	NUM
cjfa-59252	149	21	0.32	0.32	NUM
cjfa-59252	149	22	0	0	NUM
cjfa-59252	149	23	1	1	NUM
cjfa-59252	149	24	-2.29	-2.29	NOUN
cjfa-59252	149	25	6.25	6.25	NUM
cjfa-59252	149	26	s	s	NOUN
cjfa-59252	149	27	o	o	NOUN
cjfa-59252	149	28	u	u	NOUN
cjfa-59252	149	29	r	r	NOUN
cjfa-59252	149	30	c	c	NOUN
cjfa-59252	149	31	e	e	NOUN
cjfa-59252	149	32	:	:	PUNCT
cjfa-59252	149	33	authors	author	NOUN
cjfa-59252	149	34	’	'	PUNCT
cjfa-59252	149	35	computation	computation	NOUN
cjfa-59252	149	36	.	.	PUNCT
cjfa-59252	150	1	post	post	ADJ
cjfa-59252	150	2	-	-	ADJ
cjfa-59252	150	3	estimation	estimation	ADJ
cjfa-59252	150	4	testpost	testpost	ADJ
cjfa-59252	150	5	-	-	PUNCT
cjfa-59252	150	6	estimation	estimation	NOUN
cjfa-59252	150	7	test	test	NOUN
cjfa-59252	150	8	the	the	DET
cjfa-59252	150	9	result	result	NOUN
cjfa-59252	150	10	from	from	ADP
cjfa-59252	150	11	the	the	DET
cjfa-59252	150	12	breusch	breusch	ADV
cjfa-59252	150	13	-	-	PUNCT
cjfa-59252	150	14	pagan	pagan	VERB
cjfa-59252	150	15	/	/	SYM
cjfa-59252	150	16	cook	cook	PROPN
cjfa-59252	150	17	-	-	PUNCT
cjfa-59252	150	18	weisberg	weisberg	PROPN
cjfa-59252	150	19	test	test	NOUN
cjfa-59252	150	20	,	,	PUNCT
cjfa-59252	150	21	in	in	ADP
cjfa-59252	150	22	table	table	NOUN
cjfa-59252	150	23	3	3	NUM
cjfa-59252	150	24	indicates	indicate	VERB
cjfa-59252	150	25	the	the	DET
cjfa-59252	150	26	presence	presence	NOUN
cjfa-59252	150	27	of	of	ADP
cjfa-59252	150	28	heteroscedasticity	heteroscedasticity	NOUN
cjfa-59252	150	29	in	in	ADP
cjfa-59252	150	30	the	the	DET
cjfa-59252	150	31	regression	regression	NOUN
cjfa-59252	150	32	model	model	NOUN
cjfa-59252	150	33	.	.	PUNCT
cjfa-59252	151	1	the	the	DET
cjfa-59252	151	2	test	test	NOUN
cjfa-59252	151	3	result	result	NOUN
cjfa-59252	151	4	shows	show	VERB
cjfa-59252	151	5	that	that	SCONJ
cjfa-59252	151	6	the	the	DET
cjfa-59252	151	7	reported	report	VERB
cjfa-59252	151	8	statistics	statistic	NOUN
cjfa-59252	151	9	have	have	VERB
cjfa-59252	151	10	a	a	DET
cjfa-59252	151	11	p	p	NOUN
cjfa-59252	151	12	-	-	PUNCT
cjfa-59252	151	13	value	value	NOUN
cjfa-59252	151	14	of	of	ADP
cjfa-59252	151	15	0.0000	0.0000	NUM
cjfa-59252	151	16	,	,	PUNCT
cjfa-59252	151	17	which	which	PRON
cjfa-59252	151	18	is	be	AUX
cjfa-59252	151	19	less	less	ADJ
cjfa-59252	151	20	than	than	ADP
cjfa-59252	151	21	the	the	DET
cjfa-59252	151	22	significance	significance	NOUN
cjfa-59252	151	23	level	level	NOUN
cjfa-59252	151	24	of	of	ADP
cjfa-59252	151	25	0.05	0.05	NUM
cjfa-59252	151	26	(	(	PUNCT
cjfa-59252	151	27	indicated	indicate	VERB
cjfa-59252	151	28	by	by	ADP
cjfa-59252	151	29	“	"	PUNCT
cjfa-59252	151	30	<	<	X
cjfa-59252	151	31	0.005	0.005	NUM
cjfa-59252	151	32	”	"	PUNCT
cjfa-59252	151	33	)	)	PUNCT
cjfa-59252	151	34	.	.	PUNCT
cjfa-59252	152	1	similarly	similarly	ADV
cjfa-59252	152	2	,	,	PUNCT
cjfa-59252	152	3	the	the	DET
cjfa-59252	152	4	autocorrelation	autocorrelation	NOUN
cjfa-59252	152	5	test	test	NOUN
cjfa-59252	152	6	conducted	conduct	VERB
cjfa-59252	152	7	through	through	ADP
cjfa-59252	152	8	breusch	breusch	NOUN
cjfa-59252	152	9	-	-	PUNCT
cjfa-59252	152	10	godfrey	godfrey	NOUN
cjfa-59252	152	11	lm	lm	PROPN
cjfa-59252	152	12	test	test	NOUN
cjfa-59252	152	13	manifests	manifest	VERB
cjfa-59252	152	14	serial	serial	ADJ
cjfa-59252	152	15	autocorrelation	autocorrelation	NOUN
cjfa-59252	152	16	with	with	ADP
cjfa-59252	152	17	the	the	DET
cjfa-59252	152	18	reported	report	VERB
cjfa-59252	152	19	statistics	statistic	NOUN
cjfa-59252	152	20	<	<	X
cjfa-59252	152	21	5	5	NUM
cjfa-59252	152	22	%	%	NOUN
cjfa-59252	152	23	.	.	PUNCT
cjfa-59252	153	1	given	give	VERB
cjfa-59252	153	2	the	the	DET
cjfa-59252	153	3	presence	presence	NOUN
cjfa-59252	153	4	of	of	ADP
cjfa-59252	153	5	heteroscedasticity	heteroscedasticity	NOUN
cjfa-59252	153	6	and	and	CCONJ
cjfa-59252	153	7	serial	serial	ADJ
cjfa-59252	153	8	autocorrelation	autocorrelation	NOUN
cjfa-59252	153	9	,	,	PUNCT
cjfa-59252	153	10	the	the	DET
cjfa-59252	153	11	study	study	NOUN
cjfa-59252	153	12	recommends	recommend	VERB
cjfa-59252	153	13	the	the	DET
cjfa-59252	153	14	use	use	NOUN
cjfa-59252	153	15	of	of	ADP
cjfa-59252	153	16	feasible	feasible	ADJ
cjfa-59252	153	17	generalized	generalized	ADJ
cjfa-59252	153	18	least	least	ADJ
cjfa-59252	153	19	squares	square	NOUN
cjfa-59252	153	20	for	for	ADP
cjfa-59252	153	21	regression	regression	NOUN
cjfa-59252	153	22	analysis	analysis	NOUN
cjfa-59252	153	23	because	because	SCONJ
cjfa-59252	153	24	it	it	PRON
cjfa-59252	153	25	provides	provide	VERB
cjfa-59252	153	26	more	more	ADV
cjfa-59252	153	27	efficient	efficient	ADJ
cjfa-59252	153	28	monitoring	monitoring	NOUN
cjfa-59252	153	29	activities	activity	NOUN
cjfa-59252	153	30	and	and	CCONJ
cjfa-59252	153	31	non	non	ADJ
cjfa-59252	153	32	-	-	ADJ
cjfa-59252	153	33	performing	performing	ADJ
cjfa-59252	153	34	loans	loan	NOUN
cjfa-59252	153	35	…	…	PUNCT
cjfa-59252	153	36	7171	7171	NUM
cjfa-59252	153	37	and	and	CCONJ
cjfa-59252	153	38	reliable	reliable	ADJ
cjfa-59252	153	39	estimates	estimate	NOUN
cjfa-59252	153	40	of	of	ADP
cjfa-59252	153	41	the	the	DET
cjfa-59252	153	42	regression	regression	NOUN
cjfa-59252	153	43	coefficients	coefficient	NOUN
cjfa-59252	153	44	and	and	CCONJ
cjfa-59252	153	45	their	their	PRON
cjfa-59252	153	46	covariance	covariance	NOUN
cjfa-59252	153	47	matrix	matrix	NOUN
cjfa-59252	153	48	under	under	ADP
cjfa-59252	153	49	heteroscedastic	heteroscedastic	ADJ
cjfa-59252	153	50	conditions	condition	NOUN
cjfa-59252	153	51	(	(	PUNCT
cjfa-59252	153	52	popoola	popoola	PROPN
cjfa-59252	153	53	,	,	PUNCT
cjfa-59252	153	54	ishaya	ishaya	PROPN
cjfa-59252	153	55	&	&	CCONJ
cjfa-59252	153	56	aisha	aisha	PROPN
cjfa-59252	153	57	,	,	PUNCT
cjfa-59252	153	58	2021	2021	NUM
cjfa-59252	153	59	)	)	PUNCT
cjfa-59252	153	60	.	.	PUNCT
cjfa-59252	154	1	table	table	NOUN
cjfa-59252	154	2	3	3	X
cjfa-59252	154	3	.	.	PUNCT
cjfa-59252	154	4	diagnostic	diagnostic	ADJ
cjfa-59252	154	5	test	test	NOUN
cjfa-59252	154	6	diagnostic	diagnostic	ADJ
cjfa-59252	154	7	test	test	NOUN
cjfa-59252	154	8	test	test	NOUN
cjfa-59252	154	9	method	method	NOUN
cjfa-59252	154	10	test	test	NOUN
cjfa-59252	154	11	statistic	statistic	NOUN
cjfa-59252	154	12	p	p	NOUN
cjfa-59252	154	13	-	-	PUNCT
cjfa-59252	154	14	value	value	NOUN
cjfa-59252	154	15	heteroskedastic	heteroskedastic	ADJ
cjfa-59252	154	16	breusch	breusch	ADJ
cjfa-59252	154	17	-	-	PUNCT
cjfa-59252	154	18	pagan	pagan	VERB
cjfa-59252	154	19	chi2(1	chi2(1	NOUN
cjfa-59252	154	20	)	)	PUNCT
cjfa-59252	154	21	=	=	PUNCT
cjfa-59252	155	1	98.49	98.49	NUM
cjfa-59252	155	2	0.0000	0.0000	NUM
cjfa-59252	155	3	autocorrelation	autocorrelation	NOUN
cjfa-59252	155	4	ar(1	ar(1	PROPN
cjfa-59252	155	5	)	)	PUNCT
cjfa-59252	155	6	breusch	breusch	PROPN
cjfa-59252	155	7	-	-	PUNCT
cjfa-59252	155	8	godfrey	godfrey	NOUN
cjfa-59252	155	9	lm	lm	PROPN
cjfa-59252	155	10	chi2	chi2	PROPN
cjfa-59252	155	11	=	=	PROPN
cjfa-59252	155	12	36.90	36.90	NUM
cjfa-59252	155	13	0.0000	0.0000	NUM
cjfa-59252	155	14	s	s	PART
cjfa-59252	155	15	o	o	NOUN
cjfa-59252	155	16	u	u	NOUN
cjfa-59252	155	17	r	r	NOUN
cjfa-59252	155	18	c	c	NOUN
cjfa-59252	155	19	e	e	NOUN
cjfa-59252	155	20	:	:	PUNCT
cjfa-59252	155	21	author	author	NOUN
cjfa-59252	155	22	’s	’s	PART
cjfa-59252	155	23	computation	computation	NOUN
cjfa-59252	155	24	.	.	PUNCT
cjfa-59252	156	1	to	to	PART
cjfa-59252	156	2	investigate	investigate	VERB
cjfa-59252	156	3	the	the	DET
cjfa-59252	156	4	effect	effect	NOUN
cjfa-59252	156	5	of	of	ADP
cjfa-59252	156	6	monitoring	monitor	VERB
cjfa-59252	156	7	activities	activity	NOUN
cjfa-59252	156	8	on	on	ADP
cjfa-59252	156	9	the	the	DET
cjfa-59252	156	10	non	non	ADJ
cjfa-59252	156	11	-	-	ADJ
cjfa-59252	156	12	performing	performing	ADJ
cjfa-59252	156	13	loans	loan	NOUN
cjfa-59252	156	14	of	of	ADP
cjfa-59252	156	15	financial	financial	ADJ
cjfa-59252	156	16	institutions	institution	NOUN
cjfa-59252	156	17	in	in	ADP
cjfa-59252	156	18	nigeria	nigeria	PROPN
cjfa-59252	156	19	,	,	PUNCT
cjfa-59252	156	20	the	the	DET
cjfa-59252	156	21	study	study	NOUN
cjfa-59252	156	22	employs	employ	VERB
cjfa-59252	156	23	the	the	DET
cjfa-59252	156	24	use	use	NOUN
cjfa-59252	156	25	of	of	ADP
cjfa-59252	156	26	fgls	fgls	NOUN
cjfa-59252	156	27	results	result	NOUN
cjfa-59252	156	28	to	to	PART
cjfa-59252	156	29	achieve	achieve	VERB
cjfa-59252	156	30	the	the	DET
cjfa-59252	156	31	objective	objective	NOUN
cjfa-59252	156	32	.	.	PUNCT
cjfa-59252	157	1	from	from	ADP
cjfa-59252	157	2	the	the	DET
cjfa-59252	157	3	result	result	NOUN
cjfa-59252	157	4	in	in	ADP
cjfa-59252	157	5	table	table	NOUN
cjfa-59252	157	6	4	4	NUM
cjfa-59252	157	7	,	,	PUNCT
cjfa-59252	157	8	coefficient	coefficient	NOUN
cjfa-59252	157	9	for	for	ADP
cjfa-59252	157	10	board	board	NOUN
cjfa-59252	157	11	independence	independence	NOUN
cjfa-59252	157	12	is	be	AUX
cjfa-59252	157	13	-0.0005	-0.0005	VERB
cjfa-59252	157	14	with	with	ADP
cjfa-59252	157	15	a	a	DET
cjfa-59252	157	16	p	p	NOUN
cjfa-59252	157	17	-	-	PUNCT
cjfa-59252	157	18	value	value	NOUN
cjfa-59252	157	19	of	of	ADP
cjfa-59252	157	20	0.971	0.971	NUM
cjfa-59252	157	21	.	.	PUNCT
cjfa-59252	158	1	this	this	PRON
cjfa-59252	158	2	indicates	indicate	VERB
cjfa-59252	158	3	that	that	SCONJ
cjfa-59252	158	4	board	board	NOUN
cjfa-59252	158	5	independence	independence	NOUN
cjfa-59252	158	6	has	have	VERB
cjfa-59252	158	7	a	a	DET
cjfa-59252	158	8	negative	negative	ADJ
cjfa-59252	158	9	but	but	CCONJ
cjfa-59252	158	10	not	not	PART
cjfa-59252	158	11	significant	significant	ADJ
cjfa-59252	158	12	effect	effect	NOUN
cjfa-59252	158	13	on	on	ADP
cjfa-59252	158	14	the	the	DET
cjfa-59252	158	15	npls	npls	NOUN
cjfa-59252	158	16	of	of	ADP
cjfa-59252	158	17	financial	financial	ADJ
cjfa-59252	158	18	institutions	institution	NOUN
cjfa-59252	158	19	in	in	ADP
cjfa-59252	158	20	nigeria	nigeria	PROPN
cjfa-59252	158	21	.	.	PUNCT
cjfa-59252	159	1	the	the	DET
cjfa-59252	159	2	high	high	ADJ
cjfa-59252	159	3	p	p	NOUN
cjfa-59252	159	4	-	-	PUNCT
cjfa-59252	159	5	value	value	NOUN
cjfa-59252	159	6	suggests	suggest	VERB
cjfa-59252	159	7	that	that	SCONJ
cjfa-59252	159	8	the	the	DET
cjfa-59252	159	9	relationship	relationship	NOUN
cjfa-59252	159	10	is	be	AUX
cjfa-59252	159	11	not	not	PART
cjfa-59252	159	12	statistically	statistically	ADV
cjfa-59252	159	13	significant	significant	ADJ
cjfa-59252	159	14	.	.	PUNCT
cjfa-59252	160	1	the	the	DET
cjfa-59252	160	2	coefficient	coefficient	NOUN
cjfa-59252	160	3	for	for	ADP
cjfa-59252	160	4	audit	audit	NOUN
cjfa-59252	160	5	quality	quality	NOUN
cjfa-59252	160	6	is	be	AUX
cjfa-59252	160	7	-0.0888	-0.0888	NOUN
cjfa-59252	160	8	with	with	ADP
cjfa-59252	160	9	a	a	DET
cjfa-59252	160	10	p	p	NOUN
cjfa-59252	160	11	-	-	PUNCT
cjfa-59252	160	12	value	value	NOUN
cjfa-59252	160	13	of	of	ADP
cjfa-59252	160	14	0.000	0.000	NUM
cjfa-59252	160	15	.	.	PUNCT
cjfa-59252	161	1	this	this	PRON
cjfa-59252	161	2	indicates	indicate	VERB
cjfa-59252	161	3	that	that	SCONJ
cjfa-59252	161	4	audit	audit	NOUN
cjfa-59252	161	5	quality	quality	NOUN
cjfa-59252	161	6	has	have	VERB
cjfa-59252	161	7	a	a	DET
cjfa-59252	161	8	negative	negative	ADJ
cjfa-59252	161	9	and	and	CCONJ
cjfa-59252	161	10	significant	significant	ADJ
cjfa-59252	161	11	effect	effect	NOUN
cjfa-59252	161	12	on	on	ADP
cjfa-59252	161	13	the	the	DET
cjfa-59252	161	14	npls	npls	NOUN
cjfa-59252	161	15	of	of	ADP
cjfa-59252	161	16	financial	financial	ADJ
cjfa-59252	161	17	institutions	institution	NOUN
cjfa-59252	161	18	in	in	ADP
cjfa-59252	161	19	nigeria	nigeria	PROPN
cjfa-59252	161	20	.	.	PUNCT
cjfa-59252	162	1	the	the	DET
cjfa-59252	162	2	low	low	ADJ
cjfa-59252	162	3	p	p	NOUN
cjfa-59252	162	4	-	-	PUNCT
cjfa-59252	162	5	value	value	NOUN
cjfa-59252	162	6	indicates	indicate	VERB
cjfa-59252	162	7	that	that	SCONJ
cjfa-59252	162	8	this	this	DET
cjfa-59252	162	9	relationship	relationship	NOUN
cjfa-59252	162	10	is	be	AUX
cjfa-59252	162	11	statistically	statistically	ADV
cjfa-59252	162	12	significant	significant	ADJ
cjfa-59252	162	13	,	,	PUNCT
cjfa-59252	162	14	suggesting	suggest	VERB
cjfa-59252	162	15	that	that	SCONJ
cjfa-59252	162	16	higher	high	ADJ
cjfa-59252	162	17	audit	audit	NOUN
cjfa-59252	162	18	quality	quality	NOUN
cjfa-59252	162	19	is	be	AUX
cjfa-59252	162	20	associated	associate	VERB
cjfa-59252	162	21	with	with	ADP
cjfa-59252	162	22	lower	low	ADJ
cjfa-59252	162	23	npls	npls	NOUN
cjfa-59252	162	24	.	.	PUNCT
cjfa-59252	163	1	the	the	DET
cjfa-59252	163	2	statistical	statistical	ADJ
cjfa-59252	163	3	outcome	outcome	NOUN
cjfa-59252	163	4	indicates	indicate	VERB
cjfa-59252	163	5	that	that	SCONJ
cjfa-59252	163	6	the	the	DET
cjfa-59252	163	7	null	null	ADJ
cjfa-59252	163	8	hypothesis	hypothesis	NOUN
cjfa-59252	163	9	,	,	PUNCT
cjfa-59252	163	10	which	which	PRON
cjfa-59252	163	11	states	state	VERB
cjfa-59252	163	12	that	that	SCONJ
cjfa-59252	163	13	monitoring	monitoring	NOUN
cjfa-59252	163	14	does	do	AUX
cjfa-59252	163	15	not	not	PART
cjfa-59252	163	16	have	have	VERB
cjfa-59252	163	17	a	a	DET
cjfa-59252	163	18	significant	significant	ADJ
cjfa-59252	163	19	effect	effect	NOUN
cjfa-59252	163	20	on	on	ADP
cjfa-59252	163	21	the	the	DET
cjfa-59252	163	22	npl	npl	NOUN
cjfa-59252	163	23	,	,	PUNCT
cjfa-59252	163	24	is	be	AUX
cjfa-59252	163	25	rejected	reject	VERB
cjfa-59252	163	26	.	.	PUNCT
cjfa-59252	164	1	this	this	DET
cjfa-59252	164	2	conclusion	conclusion	NOUN
cjfa-59252	164	3	is	be	AUX
cjfa-59252	164	4	based	base	VERB
cjfa-59252	164	5	on	on	ADP
cjfa-59252	164	6	the	the	DET
cjfa-59252	164	7	wald	wald	PROPN
cjfa-59252	164	8	statistic	statistic	NOUN
cjfa-59252	164	9	,	,	PUNCT
cjfa-59252	164	10	which	which	PRON
cjfa-59252	164	11	are	be	AUX
cjfa-59252	164	12	42.91	42.91	NUM
cjfa-59252	164	13	with	with	ADP
cjfa-59252	164	14	a	a	DET
cjfa-59252	164	15	p	p	NOUN
cjfa-59252	164	16	-	-	PUNCT
cjfa-59252	164	17	value	value	NOUN
cjfa-59252	164	18	of	of	ADP
cjfa-59252	164	19	0.0000	0.0000	NUM
cjfa-59252	164	20	.	.	PUNCT
cjfa-59252	165	1	the	the	DET
cjfa-59252	165	2	wald	wald	PROPN
cjfa-59252	165	3	statistic	statistic	NOUN
cjfa-59252	165	4	of	of	ADP
cjfa-59252	165	5	42.91	42.91	NUM
cjfa-59252	165	6	is	be	AUX
cjfa-59252	165	7	significantly	significantly	ADV
cjfa-59252	165	8	high	high	ADJ
cjfa-59252	165	9	,	,	PUNCT
cjfa-59252	165	10	and	and	CCONJ
cjfa-59252	165	11	the	the	DET
cjfa-59252	165	12	p-	p-	NOUN
cjfa-59252	165	13	 	 	SPACE
cjfa-59252	165	14	value	value	NOUN
cjfa-59252	165	15	of	of	ADP
cjfa-59252	165	16	0.0000	0.0000	NUM
cjfa-59252	165	17	indicates	indicate	VERB
cjfa-59252	165	18	that	that	SCONJ
cjfa-59252	165	19	the	the	DET
cjfa-59252	165	20	probability	probability	NOUN
cjfa-59252	165	21	of	of	ADP
cjfa-59252	165	22	observing	observe	VERB
cjfa-59252	165	23	such	such	DET
cjfa-59252	165	24	a	a	DET
cjfa-59252	165	25	result	result	NOUN
cjfa-59252	165	26	under	under	ADP
cjfa-59252	165	27	the	the	DET
cjfa-59252	165	28	null	null	ADJ
cjfa-59252	165	29	hypothesis	hypothesis	NOUN
cjfa-59252	165	30	is	be	AUX
cjfa-59252	165	31	virtually	virtually	ADV
cjfa-59252	165	32	zero	zero	NUM
cjfa-59252	165	33	.	.	PUNCT
cjfa-59252	166	1	therefore	therefore	ADV
cjfa-59252	166	2	,	,	PUNCT
cjfa-59252	166	3	we	we	PRON
cjfa-59252	166	4	have	have	VERB
cjfa-59252	166	5	strong	strong	ADJ
cjfa-59252	166	6	evidence	evidence	NOUN
cjfa-59252	166	7	to	to	PART
cjfa-59252	166	8	conclude	conclude	VERB
cjfa-59252	166	9	that	that	SCONJ
cjfa-59252	166	10	monitoring	monitoring	NOUN
cjfa-59252	166	11	does	do	AUX
cjfa-59252	166	12	indeed	indeed	ADV
cjfa-59252	166	13	have	have	VERB
cjfa-59252	166	14	a	a	DET
cjfa-59252	166	15	significant	significant	ADJ
cjfa-59252	166	16	effect	effect	NOUN
cjfa-59252	166	17	on	on	ADP
cjfa-59252	166	18	the	the	DET
cjfa-59252	166	19	npl	npl	PROPN
cjfa-59252	166	20	.	.	PUNCT
cjfa-59252	166	21	table	table	NOUN
cjfa-59252	166	22	4	4	NUM
cjfa-59252	166	23	.	.	PUNCT
cjfa-59252	167	1	regression	regression	VERB
cjfa-59252	167	2	analysis	analysis	NOUN
cjfa-59252	167	3	of	of	ADP
cjfa-59252	167	4	monitoring	monitor	VERB
cjfa-59252	167	5	activities	activity	NOUN
cjfa-59252	167	6	on	on	ADP
cjfa-59252	167	7	npls	npls	NOUN
cjfa-59252	167	8	nplr	nplr	NOUN
cjfa-59252	167	9	coef	coef	NOUN
cjfa-59252	167	10	.	.	PUNCT
cjfa-59252	168	1	std	std	NOUN
cjfa-59252	168	2	.	.	PUNCT
cjfa-59252	169	1	err	err	NOUN
cjfa-59252	169	2	.	.	PUNCT
cjfa-59252	170	1	p	p	X
cjfa-59252	170	2	>	>	X
cjfa-59252	170	3	|z|	|z|	NOUN
cjfa-59252	170	4	[	[	PUNCT
cjfa-59252	170	5	95	95	NUM
cjfa-59252	170	6	%	%	NOUN
cjfa-59252	170	7	conf	conf	NOUN
cjfa-59252	170	8	.	.	PUNCT
cjfa-59252	171	1	interval	interval	NOUN
cjfa-59252	171	2	]	]	PUNCT
cjfa-59252	172	1	bi	bi	PROPN
cjfa-59252	172	2	-.0005	-.0005	PUNCT
cjfa-59252	172	3	.0142	.0142	NOUN
cjfa-59252	173	1	0.971	0.971	NUM
cjfa-59252	173	2	-.0284	-.0284	NOUN
cjfa-59252	173	3	.0274	.0274	ADP
cjfa-59252	173	4	aq	aq	PROPN
cjfa-59252	173	5	-.0888	-.0888	PUNCT
cjfa-59252	173	6	.0136	.0136	NOUN
cjfa-59252	173	7	0.000	0.000	NUM
cjfa-59252	173	8	-.1155	-.1155	PUNCT
cjfa-59252	173	9	-.0621	-.0621	PUNCT
cjfa-59252	173	10	_	_	PUNCT
cjfa-59252	173	11	cons	con	NOUN
cjfa-59252	173	12	.1445	.1445	NOUN
cjfa-59252	173	13	.	.	PUNCT
cjfa-59252	174	1	.0152	.0152	PROPN
cjfa-59252	175	1	0.000	0.000	NUM
cjfa-59252	175	2	.1147	.1147	NOUN
cjfa-59252	175	3	.1744	.1744	PUNCT
cjfa-59252	175	4	wald	wald	PROPN
cjfa-59252	175	5	�	�	PROPN
cjfa-59252	175	6	chi2(2	chi2(2	PROPN
cjfa-59252	175	7	)	)	PUNCT
cjfa-59252	175	8	 	 	SPACE
cjfa-59252	175	9	=	=	SYM
cjfa-59252	176	1	42.91	42.91	NUM
cjfa-59252	176	2	charles	charles	PROPN
cjfa-59252	176	3	segun	segun	VERB
cjfa-59252	176	4	ilelaboye	ilelaboye	PROPN
cjfa-59252	176	5	,	,	PUNCT
cjfa-59252	176	6	muyiwa	muyiwa	PROPN
cjfa-59252	176	7	ezekiel	ezekiel	PROPN
cjfa-59252	176	8	alade7272	alade7272	PROPN
cjfa-59252	176	9	�	�	PROPN
cjfa-59252	176	10	�	�	PROPN
cjfa-59252	176	11	prob.	prob.	PROPN
cjfa-59252	176	12	�	�	PROPN
cjfa-59252	176	13	>	>	SYM
cjfa-59252	176	14	�	�	PROPN
cjfa-59252	176	15	chi2	chi2	NOUN
cjfa-59252	176	16	 	 	SPACE
cjfa-59252	176	17	=	=	SYM
cjfa-59252	177	1	0.0000	0.0000	NUM
cjfa-59252	177	2	s	s	PART
cjfa-59252	177	3	o	o	NOUN
cjfa-59252	177	4	u	u	NOUN
cjfa-59252	177	5	r	r	NOUN
cjfa-59252	177	6	c	c	NOUN
cjfa-59252	177	7	e	e	NOUN
cjfa-59252	177	8	:	:	PUNCT
cjfa-59252	177	9	authors	author	NOUN
cjfa-59252	177	10	’	'	PUNCT
cjfa-59252	177	11	computation	computation	NOUN
cjfa-59252	177	12	.	.	PUNCT
cjfa-59252	178	1	discussion	discussion	NOUN
cjfa-59252	178	2	of	of	ADP
cjfa-59252	178	3	the	the	DET
cjfa-59252	178	4	findingsdiscussion	findingsdiscussion	NOUN
cjfa-59252	178	5	of	of	ADP
cjfa-59252	178	6	the	the	DET
cjfa-59252	178	7	findings	finding	NOUN
cjfa-59252	178	8	effect	effect	NOUN
cjfa-59252	178	9	of	of	ADP
cjfa-59252	178	10	monitoring	monitor	VERB
cjfa-59252	178	11	activities	activity	NOUN
cjfa-59252	178	12	on	on	ADP
cjfa-59252	178	13	non	non	ADJ
cjfa-59252	178	14	-	-	ADJ
cjfa-59252	178	15	performing	performing	ADJ
cjfa-59252	178	16	loanseffect	loanseffect	NOUN
cjfa-59252	178	17	of	of	ADP
cjfa-59252	178	18	monitoring	monitor	VERB
cjfa-59252	178	19	activities	activity	NOUN
cjfa-59252	178	20	on	on	ADP
cjfa-59252	178	21	non	non	ADJ
cjfa-59252	178	22	-	-	ADJ
cjfa-59252	178	23	performing	performing	ADJ
cjfa-59252	178	24	loans	loan	NOUN
cjfa-59252	178	25	statistical	statistical	ADJ
cjfa-59252	178	26	inferences	inference	NOUN
cjfa-59252	178	27	from	from	ADP
cjfa-59252	178	28	table	table	NOUN
cjfa-59252	178	29	4	4	NUM
cjfa-59252	178	30	indicate	indicate	VERB
cjfa-59252	178	31	that	that	PRON
cjfa-59252	178	32	board	board	NOUN
cjfa-59252	178	33	independence	independence	NOUN
cjfa-59252	178	34	(	(	PUNCT
cjfa-59252	178	35	bi	bi	NOUN
cjfa-59252	178	36	)	)	PUNCT
cjfa-59252	178	37	has	have	VERB
cjfa-59252	178	38	a	a	DET
cjfa-59252	178	39	negative	negative	ADJ
cjfa-59252	178	40	but	but	CCONJ
cjfa-59252	178	41	not	not	PART
cjfa-59252	178	42	significant	significant	ADJ
cjfa-59252	178	43	effect	effect	NOUN
cjfa-59252	178	44	on	on	ADP
cjfa-59252	178	45	npls	npls	NOUN
cjfa-59252	178	46	of	of	ADP
cjfa-59252	178	47	financial	financial	ADJ
cjfa-59252	178	48	institutions	institution	NOUN
cjfa-59252	178	49	in	in	ADP
cjfa-59252	178	50	nigeria	nigeria	PROPN
cjfa-59252	178	51	.	.	PUNCT
cjfa-59252	179	1	this	this	PRON
cjfa-59252	179	2	suggests	suggest	VERB
cjfa-59252	179	3	that	that	SCONJ
cjfa-59252	179	4	an	an	DET
cjfa-59252	179	5	increase	increase	NOUN
cjfa-59252	179	6	in	in	ADP
cjfa-59252	179	7	board	board	NOUN
cjfa-59252	179	8	independence	independence	NOUN
cjfa-59252	179	9	is	be	AUX
cjfa-59252	179	10	associated	associate	VERB
cjfa-59252	179	11	with	with	ADP
cjfa-59252	179	12	a	a	DET
cjfa-59252	179	13	reduction	reduction	NOUN
cjfa-59252	179	14	in	in	ADP
cjfa-59252	179	15	npls	npls	NOUN
cjfa-59252	179	16	,	,	PUNCT
cjfa-59252	179	17	although	although	SCONJ
cjfa-59252	179	18	the	the	DET
cjfa-59252	179	19	relationship	relationship	NOUN
cjfa-59252	179	20	is	be	AUX
cjfa-59252	179	21	not	not	PART
cjfa-59252	179	22	statistically	statistically	ADV
cjfa-59252	179	23	significant	significant	ADJ
cjfa-59252	179	24	.	.	PUNCT
cjfa-59252	180	1	this	this	DET
cjfa-59252	180	2	finding	finding	NOUN
cjfa-59252	180	3	resonates	resonate	VERB
cjfa-59252	180	4	with	with	ADP
cjfa-59252	180	5	the	the	DET
cjfa-59252	180	6	studies	study	NOUN
cjfa-59252	180	7	of	of	ADP
cjfa-59252	180	8	kartika	kartika	PROPN
cjfa-59252	180	9	et	et	PROPN
cjfa-59252	180	10	al	al	PROPN
cjfa-59252	180	11	.	.	PROPN
cjfa-59252	181	1	(	(	PUNCT
cjfa-59252	181	2	2022	2022	NUM
cjfa-59252	181	3	)	)	PUNCT
cjfa-59252	181	4	,	,	PUNCT
cjfa-59252	181	5	ramadhanti	ramadhanti	VERB
cjfa-59252	181	6	et	et	PROPN
cjfa-59252	181	7	al	al	PROPN
cjfa-59252	181	8	.	.	PROPN
cjfa-59252	182	1	(	(	PUNCT
cjfa-59252	182	2	2021	2021	NUM
cjfa-59252	182	3	)	)	PUNCT
cjfa-59252	182	4	conducted	conduct	VERB
cjfa-59252	182	5	in	in	ADP
cjfa-59252	182	6	indonesia	indonesia	PROPN
cjfa-59252	182	7	,	,	PUNCT
cjfa-59252	182	8	motaz	motaz	VERB
cjfa-59252	182	9	et	et	PROPN
cjfa-59252	182	10	al	al	PROPN
cjfa-59252	182	11	.	.	PROPN
cjfa-59252	183	1	(	(	PUNCT
cjfa-59252	183	2	2019	2019	NUM
cjfa-59252	183	3	)	)	PUNCT
cjfa-59252	183	4	in	in	ADP
cjfa-59252	183	5	jordan	jordan	PROPN
cjfa-59252	183	6	,	,	PUNCT
cjfa-59252	183	7	islam	islam	PROPN
cjfa-59252	183	8	(	(	PUNCT
cjfa-59252	183	9	2020	2020	NUM
cjfa-59252	183	10	)	)	PUNCT
cjfa-59252	183	11	in	in	ADP
cjfa-59252	183	12	the	the	DET
cjfa-59252	183	13	united	united	PROPN
cjfa-59252	183	14	states	states	PROPN
cjfa-59252	183	15	,	,	PUNCT
cjfa-59252	183	16	and	and	CCONJ
cjfa-59252	183	17	ejaz	ejaz	PROPN
cjfa-59252	183	18	et	et	PROPN
cjfa-59252	183	19	al	al	PROPN
cjfa-59252	183	20	.	.	PROPN
cjfa-59252	184	1	(	(	PUNCT
cjfa-59252	184	2	2021	2021	NUM
cjfa-59252	184	3	)	)	PUNCT
cjfa-59252	184	4	.	.	PUNCT
cjfa-59252	185	1	however	however	ADV
cjfa-59252	185	2	,	,	PUNCT
cjfa-59252	185	3	notable	notable	ADJ
cjfa-59252	185	4	differences	difference	NOUN
cjfa-59252	185	5	were	be	AUX
cjfa-59252	185	6	observed	observe	VERB
cjfa-59252	185	7	when	when	SCONJ
cjfa-59252	185	8	comparing	compare	VERB
cjfa-59252	185	9	this	this	DET
cjfa-59252	185	10	study	study	NOUN
cjfa-59252	185	11	’s	’s	PART
cjfa-59252	185	12	result	result	NOUN
cjfa-59252	185	13	with	with	ADP
cjfa-59252	185	14	those	those	PRON
cjfa-59252	185	15	of	of	ADP
cjfa-59252	185	16	budetola	budetola	PROPN
cjfa-59252	185	17	et	et	PROPN
cjfa-59252	185	18	al	al	PROPN
cjfa-59252	185	19	.	.	PROPN
cjfa-59252	186	1	(	(	PUNCT
cjfa-59252	186	2	2023	2023	NUM
cjfa-59252	186	3	)	)	PUNCT
cjfa-59252	186	4	in	in	ADP
cjfa-59252	186	5	tunisia	tunisia	PROPN
cjfa-59252	186	6	,	,	PUNCT
cjfa-59252	186	7	mwambuli	mwambuli	PROPN
cjfa-59252	186	8	and	and	CCONJ
cjfa-59252	186	9	mbuya	mbuya	PROPN
cjfa-59252	186	10	(	(	PUNCT
cjfa-59252	186	11	2020	2020	NUM
cjfa-59252	186	12	)	)	PUNCT
cjfa-59252	186	13	in	in	ADP
cjfa-59252	186	14	tanzania	tanzania	PROPN
cjfa-59252	186	15	,	,	PUNCT
cjfa-59252	186	16	and	and	CCONJ
cjfa-59252	186	17	balagobei	balagobei	NOUN
cjfa-59252	186	18	(	(	PUNCT
cjfa-59252	186	19	2019	2019	NUM
cjfa-59252	186	20	)	)	PUNCT
cjfa-59252	186	21	in	in	ADP
cjfa-59252	186	22	sri	sri	PROPN
cjfa-59252	186	23	lanka	lanka	PROPN
cjfa-59252	186	24	,	,	PUNCT
cjfa-59252	186	25	showing	show	VERB
cjfa-59252	186	26	that	that	SCONJ
cjfa-59252	186	27	board	board	NOUN
cjfa-59252	186	28	independence	independence	NOUN
cjfa-59252	186	29	tends	tend	VERB
cjfa-59252	186	30	to	to	PART
cjfa-59252	186	31	increase	increase	VERB
cjfa-59252	186	32	npl	npl	NOUN
cjfa-59252	186	33	levels	level	NOUN
cjfa-59252	186	34	in	in	ADP
cjfa-59252	186	35	financial	financial	ADJ
cjfa-59252	186	36	institutions	institution	NOUN
cjfa-59252	186	37	,	,	PUNCT
cjfa-59252	186	38	which	which	PRON
cjfa-59252	186	39	indicates	indicate	VERB
cjfa-59252	186	40	a	a	DET
cjfa-59252	186	41	higher	high	ADJ
cjfa-59252	186	42	impact	impact	NOUN
cjfa-59252	186	43	on	on	ADP
cjfa-59252	186	44	loan	loan	NOUN
cjfa-59252	186	45	defaults	default	NOUN
cjfa-59252	186	46	.	.	PUNCT
cjfa-59252	187	1	this	this	DET
cjfa-59252	187	2	divergence	divergence	NOUN
cjfa-59252	187	3	may	may	AUX
cjfa-59252	187	4	stem	stem	VERB
cjfa-59252	187	5	from	from	ADP
cjfa-59252	187	6	potential	potential	ADJ
cjfa-59252	187	7	reason	reason	NOUN
cjfa-59252	187	8	,	,	PUNCT
cjfa-59252	187	9	such	such	ADJ
cjfa-59252	187	10	as	as	ADP
cjfa-59252	187	11	differences	difference	NOUN
cjfa-59252	187	12	in	in	ADP
cjfa-59252	187	13	economic	economic	ADJ
cjfa-59252	187	14	conditions	condition	NOUN
cjfa-59252	187	15	,	,	PUNCT
cjfa-59252	187	16	regulatory	regulatory	ADJ
cjfa-59252	187	17	frameworks	framework	NOUN
cjfa-59252	187	18	,	,	PUNCT
cjfa-59252	187	19	cultural	cultural	ADJ
cjfa-59252	187	20	attitudes	attitude	NOUN
cjfa-59252	187	21	toward	toward	ADP
cjfa-59252	187	22	risk	risk	NOUN
cjfa-59252	187	23	management	management	NOUN
cjfa-59252	187	24	and	and	CCONJ
cjfa-59252	187	25	institutional	institutional	ADJ
cjfa-59252	187	26	characteristics	characteristic	NOUN
cjfa-59252	187	27	.	.	PUNCT
cjfa-59252	188	1	the	the	DET
cjfa-59252	188	2	information	information	NOUN
cjfa-59252	188	3	presented	present	VERB
cjfa-59252	188	4	in	in	ADP
cjfa-59252	188	5	table	table	NOUN
cjfa-59252	188	6	4	4	NUM
cjfa-59252	188	7	further	further	ADJ
cjfa-59252	188	8	highlights	highlight	NOUN
cjfa-59252	188	9	the	the	DET
cjfa-59252	188	10	effects	effect	NOUN
cjfa-59252	188	11	of	of	ADP
cjfa-59252	188	12	audit	audit	NOUN
cjfa-59252	188	13	quality	quality	NOUN
cjfa-59252	188	14	on	on	ADP
cjfa-59252	188	15	non	non	ADJ
cjfa-59252	188	16	-	-	ADJ
cjfa-59252	188	17	performing	performing	ADJ
cjfa-59252	188	18	loans	loan	NOUN
cjfa-59252	188	19	in	in	ADP
cjfa-59252	188	20	nigerian	nigerian	ADJ
cjfa-59252	188	21	financial	financial	ADJ
cjfa-59252	188	22	institutions	institution	NOUN
cjfa-59252	188	23	.	.	PUNCT
cjfa-59252	189	1	the	the	DET
cjfa-59252	189	2	result	result	NOUN
cjfa-59252	189	3	showed	show	VERB
cjfa-59252	189	4	that	that	SCONJ
cjfa-59252	189	5	the	the	DET
cjfa-59252	189	6	use	use	NOUN
cjfa-59252	189	7	of	of	ADP
cjfa-59252	189	8	big	big	ADJ
cjfa-59252	189	9	4	4	NUM
cjfa-59252	189	10	audit	audit	NOUN
cjfa-59252	189	11	firms	firm	NOUN
cjfa-59252	189	12	has	have	VERB
cjfa-59252	189	13	a	a	DET
cjfa-59252	189	14	negative	negative	ADJ
cjfa-59252	189	15	and	and	CCONJ
cjfa-59252	189	16	significant	significant	ADJ
cjfa-59252	189	17	effect	effect	NOUN
cjfa-59252	189	18	on	on	ADP
cjfa-59252	189	19	npls	npls	NOUN
cjfa-59252	189	20	.	.	PUNCT
cjfa-59252	190	1	this	this	PRON
cjfa-59252	190	2	suggests	suggest	VERB
cjfa-59252	190	3	that	that	SCONJ
cjfa-59252	190	4	employing	employ	VERB
cjfa-59252	190	5	big	big	ADJ
cjfa-59252	190	6	4	4	NUM
cjfa-59252	190	7	auditors	auditor	NOUN
cjfa-59252	190	8	can	can	AUX
cjfa-59252	190	9	lead	lead	VERB
cjfa-59252	190	10	to	to	ADP
cjfa-59252	190	11	a	a	DET
cjfa-59252	190	12	reduction	reduction	NOUN
cjfa-59252	190	13	in	in	ADP
cjfa-59252	190	14	the	the	DET
cjfa-59252	190	15	incidence	incidence	NOUN
cjfa-59252	190	16	of	of	ADP
cjfa-59252	190	17	npls	npls	NOUN
cjfa-59252	190	18	.	.	PUNCT
cjfa-59252	191	1	in	in	ADP
cjfa-59252	191	2	tandem	tandem	NOUN
cjfa-59252	191	3	with	with	ADP
cjfa-59252	191	4	this	this	DET
cjfa-59252	191	5	outcome	outcome	NOUN
cjfa-59252	191	6	were	be	AUX
cjfa-59252	191	7	the	the	DET
cjfa-59252	191	8	studies	study	NOUN
cjfa-59252	191	9	of	of	ADP
cjfa-59252	191	10	handajani	handajani	PROPN
cjfa-59252	191	11	et	et	PROPN
cjfa-59252	191	12	al	al	PROPN
cjfa-59252	191	13	.	.	PROPN
cjfa-59252	192	1	(	(	PUNCT
cjfa-59252	192	2	2024	2024	NUM
cjfa-59252	192	3	)	)	PUNCT
cjfa-59252	192	4	in	in	ADP
cjfa-59252	192	5	a	a	DET
cjfa-59252	192	6	study	study	NOUN
cjfa-59252	192	7	conducted	conduct	VERB
cjfa-59252	192	8	in	in	ADP
cjfa-59252	192	9	indonesia	indonesia	PROPN
cjfa-59252	192	10	,	,	PUNCT
cjfa-59252	192	11	sen	sen	PROPN
cjfa-59252	192	12	et	et	PROPN
cjfa-59252	192	13	al	al	PROPN
cjfa-59252	192	14	.	.	PROPN
cjfa-59252	193	1	(	(	PUNCT
cjfa-59252	193	2	2022	2022	NUM
cjfa-59252	193	3	)	)	PUNCT
cjfa-59252	193	4	in	in	ADP
cjfa-59252	193	5	bangladesh	bangladesh	NOUN
cjfa-59252	193	6	,	,	PUNCT
cjfa-59252	193	7	monametsi	monametsi	NOUN
cjfa-59252	193	8	and	and	CCONJ
cjfa-59252	193	9	agasha	agasha	PROPN
cjfa-59252	193	10	(	(	PUNCT
cjfa-59252	193	11	2020	2020	NUM
cjfa-59252	193	12	)	)	PUNCT
cjfa-59252	193	13	in	in	ADP
cjfa-59252	193	14	botswana	botswana	PROPN
cjfa-59252	193	15	and	and	CCONJ
cjfa-59252	193	16	uganda	uganda	PROPN
cjfa-59252	193	17	,	,	PUNCT
cjfa-59252	193	18	including	include	VERB
cjfa-59252	193	19	zgarni	zgarni	PROPN
cjfa-59252	193	20	et	et	PROPN
cjfa-59252	193	21	al	al	PROPN
cjfa-59252	193	22	.	.	PROPN
cjfa-59252	194	1	(	(	PUNCT
cjfa-59252	194	2	2018	2018	NUM
cjfa-59252	194	3	)	)	PUNCT
cjfa-59252	194	4	in	in	ADP
cjfa-59252	194	5	tunisia	tunisia	PROPN
cjfa-59252	194	6	.	.	PUNCT
cjfa-59252	195	1	the	the	DET
cjfa-59252	195	2	underlying	underlying	ADJ
cjfa-59252	195	3	reason	reason	NOUN
cjfa-59252	195	4	is	be	AUX
cjfa-59252	195	5	that	that	PRON
cjfa-59252	195	6	audits	audits	NOUN
cjfa-59252	195	7	by	by	ADP
cjfa-59252	195	8	these	these	DET
cjfa-59252	195	9	firms	firm	NOUN
cjfa-59252	195	10	provide	provide	VERB
cjfa-59252	195	11	a	a	DET
cjfa-59252	195	12	high	high	ADJ
cjfa-59252	195	13	level	level	NOUN
cjfa-59252	195	14	of	of	ADP
cjfa-59252	195	15	assurance	assurance	NOUN
cjfa-59252	195	16	regarding	regard	VERB
cjfa-59252	195	17	compliance	compliance	NOUN
cjfa-59252	195	18	with	with	ADP
cjfa-59252	195	19	effective	effective	ADJ
cjfa-59252	195	20	control	control	NOUN
cjfa-59252	195	21	mechanisms	mechanism	NOUN
cjfa-59252	195	22	.	.	PUNCT
cjfa-59252	196	1	however	however	ADV
cjfa-59252	196	2	,	,	PUNCT
cjfa-59252	196	3	chaari	chaari	NOUN
cjfa-59252	196	4	et	et	PROPN
cjfa-59252	196	5	al	al	PROPN
cjfa-59252	196	6	.	.	PROPN
cjfa-59252	196	7	(	(	PUNCT
cjfa-59252	196	8	2022	2022	NUM
cjfa-59252	196	9	)	)	PUNCT
cjfa-59252	196	10	,	,	PUNCT
cjfa-59252	196	11	notes	note	VERB
cjfa-59252	196	12	that	that	SCONJ
cjfa-59252	196	13	big	big	ADJ
cjfa-59252	196	14	4	4	NUM
cjfa-59252	196	15	audit	audit	NOUN
cjfa-59252	196	16	firms	firm	NOUN
cjfa-59252	196	17	possess	possess	VERB
cjfa-59252	196	18	extensive	extensive	ADJ
cjfa-59252	196	19	exposure	exposure	NOUN
cjfa-59252	196	20	,	,	PUNCT
cjfa-59252	196	21	experience	experience	NOUN
cjfa-59252	196	22	,	,	PUNCT
cjfa-59252	196	23	and	and	CCONJ
cjfa-59252	196	24	superior	superior	ADJ
cjfa-59252	196	25	human	human	ADJ
cjfa-59252	196	26	resources	resource	NOUN
cjfa-59252	196	27	,	,	PUNCT
cjfa-59252	196	28	enabling	enable	VERB
cjfa-59252	196	29	them	they	PRON
cjfa-59252	196	30	to	to	PART
cjfa-59252	196	31	handle	handle	VERB
cjfa-59252	196	32	complex	complex	ADJ
cjfa-59252	196	33	audits	audits	NOUN
cjfa-59252	196	34	more	more	ADV
cjfa-59252	196	35	effectively	effectively	ADV
cjfa-59252	196	36	.	.	PUNCT
cjfa-59252	197	1	at	at	ADP
cjfa-59252	197	2	variance	variance	NOUN
cjfa-59252	197	3	with	with	ADP
cjfa-59252	197	4	the	the	DET
cjfa-59252	197	5	result	result	NOUN
cjfa-59252	197	6	of	of	ADP
cjfa-59252	197	7	this	this	DET
cjfa-59252	197	8	study	study	NOUN
cjfa-59252	197	9	were	be	AUX
cjfa-59252	197	10	koutoupis	koutoupis	ADJ
cjfa-59252	197	11	and	and	CCONJ
cjfa-59252	197	12	malisiovas	malisiovas	NOUN
cjfa-59252	197	13	(	(	PUNCT
cjfa-59252	197	14	2023	2023	NUM
cjfa-59252	197	15	)	)	PUNCT
cjfa-59252	197	16	in	in	ADP
cjfa-59252	197	17	the	the	DET
cjfa-59252	197	18	study	study	NOUN
cjfa-59252	197	19	conducted	conduct	VERB
cjfa-59252	197	20	in	in	ADP
cjfa-59252	197	21	vi	vi	NOUN
cjfa-59252	197	22	monitoring	monitoring	NOUN
cjfa-59252	197	23	activities	activity	NOUN
cjfa-59252	197	24	and	and	CCONJ
cjfa-59252	197	25	non	non	ADJ
cjfa-59252	197	26	-	-	ADJ
cjfa-59252	197	27	performing	performing	ADJ
cjfa-59252	197	28	loans	loan	NOUN
cjfa-59252	197	29	…	…	PUNCT
cjfa-59252	197	30	7373	7373	NUM
cjfa-59252	197	31	etnam	etnam	NOUN
cjfa-59252	197	32	and	and	CCONJ
cjfa-59252	197	33	the	the	DET
cjfa-59252	197	34	united	united	PROPN
cjfa-59252	197	35	states	states	PROPN
cjfa-59252	197	36	that	that	PRON
cjfa-59252	197	37	found	find	VERB
cjfa-59252	197	38	a	a	DET
cjfa-59252	197	39	positive	positive	ADJ
cjfa-59252	197	40	and	and	CCONJ
cjfa-59252	197	41	significant	significant	ADJ
cjfa-59252	197	42	relationship	relationship	NOUN
cjfa-59252	197	43	between	between	ADP
cjfa-59252	197	44	audit	audit	NOUN
cjfa-59252	197	45	quality	quality	NOUN
cjfa-59252	197	46	and	and	CCONJ
cjfa-59252	197	47	credit	credit	NOUN
cjfa-59252	197	48	risks	risk	NOUN
cjfa-59252	197	49	.	.	PUNCT
cjfa-59252	198	1	in	in	ADP
cjfa-59252	198	2	summary	summary	NOUN
cjfa-59252	198	3	,	,	PUNCT
cjfa-59252	198	4	the	the	DET
cjfa-59252	198	5	effectiveness	effectiveness	NOUN
cjfa-59252	198	6	of	of	ADP
cjfa-59252	198	7	audit	audit	NOUN
cjfa-59252	198	8	quality	quality	NOUN
cjfa-59252	198	9	at	at	ADP
cjfa-59252	198	10	reducing	reduce	VERB
cjfa-59252	198	11	non	non	ADJ
cjfa-59252	198	12	-	-	ADJ
cjfa-59252	198	13	performing	performing	ADJ
cjfa-59252	198	14	loans	loan	NOUN
cjfa-59252	198	15	is	be	AUX
cjfa-59252	198	16	occasioned	occasion	VERB
cjfa-59252	198	17	by	by	ADP
cjfa-59252	198	18	its	its	PRON
cjfa-59252	198	19	direct	direct	ADJ
cjfa-59252	198	20	role	role	NOUN
cjfa-59252	198	21	in	in	ADP
cjfa-59252	198	22	enhancing	enhance	VERB
cjfa-59252	198	23	the	the	DET
cjfa-59252	198	24	accuracy	accuracy	NOUN
cjfa-59252	198	25	of	of	ADP
cjfa-59252	198	26	financial	financial	ADJ
cjfa-59252	198	27	reporting	reporting	NOUN
cjfa-59252	198	28	,	,	PUNCT
cjfa-59252	198	29	strengthening	strengthen	VERB
cjfa-59252	198	30	internal	internal	ADJ
cjfa-59252	198	31	controls	control	NOUN
cjfa-59252	198	32	,	,	PUNCT
cjfa-59252	198	33	and	and	CCONJ
cjfa-59252	198	34	identifying	identify	VERB
cjfa-59252	198	35	the	the	DET
cjfa-59252	198	36	potential	potential	ADJ
cjfa-59252	198	37	risk	risk	NOUN
cjfa-59252	198	38	areas	area	NOUN
cjfa-59252	198	39	.	.	PUNCT
cjfa-59252	199	1	board	board	NOUN
cjfa-59252	199	2	independence	independence	NOUN
cjfa-59252	199	3	,	,	PUNCT
cjfa-59252	199	4	though	though	SCONJ
cjfa-59252	199	5	crucial	crucial	ADJ
cjfa-59252	199	6	for	for	ADP
cjfa-59252	199	7	overall	overall	ADJ
cjfa-59252	199	8	governance	governance	NOUN
cjfa-59252	199	9	,	,	PUNCT
cjfa-59252	199	10	does	do	AUX
cjfa-59252	199	11	not	not	PART
cjfa-59252	199	12	have	have	VERB
cjfa-59252	199	13	the	the	DET
cjfa-59252	199	14	same	same	ADJ
cjfa-59252	199	15	immediate	immediate	ADJ
cjfa-59252	199	16	impact	impact	NOUN
cjfa-59252	199	17	on	on	ADP
cjfa-59252	199	18	credit	credit	NOUN
cjfa-59252	199	19	risk	risk	NOUN
cjfa-59252	199	20	management	management	NOUN
cjfa-59252	199	21	because	because	SCONJ
cjfa-59252	199	22	they	they	PRON
cjfa-59252	199	23	are	be	AUX
cjfa-59252	199	24	not	not	PART
cjfa-59252	199	25	directly	directly	ADV
cjfa-59252	199	26	involved	involve	VERB
cjfa-59252	199	27	in	in	ADP
cjfa-59252	199	28	the	the	DET
cjfa-59252	199	29	day	day	NOUN
cjfa-59252	199	30	to	to	ADP
cjfa-59252	199	31	day	day	NOUN
cjfa-59252	199	32	risk	risk	NOUN
cjfa-59252	199	33	assessment	assessment	NOUN
cjfa-59252	199	34	and	and	CCONJ
cjfa-59252	199	35	credit	credit	NOUN
cjfa-59252	199	36	decision	decision	NOUN
cjfa-59252	199	37	process	process	NOUN
cjfa-59252	199	38	.	.	PUNCT
cjfa-59252	200	1	the	the	DET
cjfa-59252	200	2	mechanisms	mechanism	NOUN
cjfa-59252	200	3	underscoring	underscore	VERB
cjfa-59252	200	4	audit	audit	NOUN
cjfa-59252	200	5	quality	quality	NOUN
cjfa-59252	200	6	’s	’s	PART
cjfa-59252	200	7	stronger	strong	ADJ
cjfa-59252	200	8	role	role	NOUN
cjfa-59252	200	9	are	be	AUX
cjfa-59252	200	10	embedded	embed	VERB
cjfa-59252	200	11	in	in	ADP
cjfa-59252	200	12	its	its	PRON
cjfa-59252	200	13	direct	direct	ADJ
cjfa-59252	200	14	impact	impact	NOUN
cjfa-59252	200	15	on	on	ADP
cjfa-59252	200	16	financial	financial	ADJ
cjfa-59252	200	17	reporting	reporting	NOUN
cjfa-59252	200	18	accuracy	accuracy	NOUN
cjfa-59252	200	19	,	,	PUNCT
cjfa-59252	200	20	internal	internal	ADJ
cjfa-59252	200	21	controls	control	NOUN
cjfa-59252	200	22	,	,	PUNCT
cjfa-59252	200	23	risk	risk	NOUN
cjfa-59252	200	24	assessment	assessment	NOUN
cjfa-59252	200	25	,	,	PUNCT
cjfa-59252	200	26	and	and	CCONJ
cjfa-59252	200	27	regulatory	regulatory	ADJ
cjfa-59252	200	28	compliance	compliance	NOUN
cjfa-59252	200	29	.	.	PUNCT
cjfa-59252	201	1	these	these	DET
cjfa-59252	201	2	factors	factor	NOUN
cjfa-59252	201	3	make	make	VERB
cjfa-59252	201	4	audit	audit	NOUN
cjfa-59252	201	5	quality	quality	NOUN
cjfa-59252	201	6	a	a	DET
cjfa-59252	201	7	more	more	ADV
cjfa-59252	201	8	effective	effective	ADJ
cjfa-59252	201	9	tool	tool	NOUN
cjfa-59252	201	10	in	in	ADP
cjfa-59252	201	11	managing	manage	VERB
cjfa-59252	201	12	credit	credit	NOUN
cjfa-59252	201	13	risk	risk	NOUN
cjfa-59252	201	14	and	and	CCONJ
cjfa-59252	201	15	attenuating	attenuate	VERB
cjfa-59252	201	16	non	non	ADJ
cjfa-59252	201	17	-	-	ADJ
cjfa-59252	201	18	performing	performing	ADJ
cjfa-59252	201	19	loans	loan	NOUN
cjfa-59252	201	20	in	in	ADP
cjfa-59252	201	21	financial	financial	ADJ
cjfa-59252	201	22	institutions	institution	NOUN
cjfa-59252	201	23	.	.	PUNCT
cjfa-59252	201	24	 	 	SPACE
cjfa-59252	202	1	conclusion	conclusion	NOUN
cjfa-59252	202	2	and	and	CCONJ
cjfa-59252	202	3	recommendations	recommendation	NOUN
cjfa-59252	202	4	 	 	SPACE
cjfa-59252	202	5	conclusion	conclusion	NOUN
cjfa-59252	202	6	and	and	CCONJ
cjfa-59252	202	7	recommendations	recommendation	NOUN
cjfa-59252	202	8	the	the	DET
cjfa-59252	202	9	objective	objective	NOUN
cjfa-59252	202	10	of	of	ADP
cjfa-59252	202	11	the	the	DET
cjfa-59252	202	12	study	study	NOUN
cjfa-59252	202	13	was	be	AUX
cjfa-59252	202	14	to	to	PART
cjfa-59252	202	15	investigate	investigate	VERB
cjfa-59252	202	16	the	the	DET
cjfa-59252	202	17	effect	effect	NOUN
cjfa-59252	202	18	of	of	ADP
cjfa-59252	202	19	monitoring	monitor	VERB
cjfa-59252	202	20	activities	activity	NOUN
cjfa-59252	202	21	on	on	ADP
cjfa-59252	202	22	the	the	DET
cjfa-59252	202	23	non	non	ADJ
cjfa-59252	202	24	-	-	ADJ
cjfa-59252	202	25	performing	performing	ADJ
cjfa-59252	202	26	loans	loan	NOUN
cjfa-59252	202	27	of	of	ADP
cjfa-59252	202	28	financial	financial	ADJ
cjfa-59252	202	29	institutions	institution	NOUN
cjfa-59252	202	30	in	in	ADP
cjfa-59252	202	31	nigeria	nigeria	PROPN
cjfa-59252	202	32	using	use	VERB
cjfa-59252	202	33	board	board	NOUN
cjfa-59252	202	34	independence	independence	NOUN
cjfa-59252	202	35	and	and	CCONJ
cjfa-59252	202	36	audit	audit	NOUN
cjfa-59252	202	37	quality	quality	NOUN
cjfa-59252	202	38	as	as	ADP
cjfa-59252	202	39	proxies	proxy	NOUN
cjfa-59252	202	40	of	of	ADP
cjfa-59252	202	41	investigation	investigation	NOUN
cjfa-59252	202	42	.	.	PUNCT
cjfa-59252	203	1	the	the	DET
cjfa-59252	203	2	results	result	NOUN
cjfa-59252	203	3	obtained	obtain	VERB
cjfa-59252	203	4	through	through	ADP
cjfa-59252	203	5	the	the	DET
cjfa-59252	203	6	use	use	NOUN
cjfa-59252	203	7	of	of	ADP
cjfa-59252	203	8	the	the	DET
cjfa-59252	203	9	fgls	fgls	NOUN
cjfa-59252	203	10	method	method	NOUN
cjfa-59252	203	11	suggest	suggest	VERB
cjfa-59252	203	12	that	that	SCONJ
cjfa-59252	203	13	the	the	DET
cjfa-59252	203	14	increase	increase	NOUN
cjfa-59252	203	15	in	in	ADP
cjfa-59252	203	16	board	board	NOUN
cjfa-59252	203	17	independence	independence	NOUN
cjfa-59252	203	18	might	might	AUX
cjfa-59252	203	19	be	be	AUX
cjfa-59252	203	20	linked	link	VERB
cjfa-59252	203	21	to	to	ADP
cjfa-59252	203	22	the	the	DET
cjfa-59252	203	23	reduction	reduction	NOUN
cjfa-59252	203	24	in	in	ADP
cjfa-59252	203	25	npls	npls	NOUN
cjfa-59252	203	26	.	.	PUNCT
cjfa-59252	204	1	however	however	ADV
cjfa-59252	204	2	,	,	PUNCT
cjfa-59252	204	3	the	the	DET
cjfa-59252	204	4	effect	effect	NOUN
cjfa-59252	204	5	is	be	AUX
cjfa-59252	204	6	not	not	PART
cjfa-59252	204	7	strong	strong	ADJ
cjfa-59252	204	8	enough	enough	ADV
cjfa-59252	204	9	to	to	PART
cjfa-59252	204	10	be	be	AUX
cjfa-59252	204	11	statistically	statistically	ADV
cjfa-59252	204	12	significant	significant	ADJ
cjfa-59252	204	13	.	.	PUNCT
cjfa-59252	205	1	similarly	similarly	ADV
cjfa-59252	205	2	,	,	PUNCT
cjfa-59252	205	3	audit	audit	NOUN
cjfa-59252	205	4	quality	quality	NOUN
cjfa-59252	205	5	,	,	PUNCT
cjfa-59252	205	6	on	on	ADP
cjfa-59252	205	7	the	the	DET
cjfa-59252	205	8	other	other	ADJ
cjfa-59252	205	9	hand	hand	NOUN
cjfa-59252	205	10	,	,	PUNCT
cjfa-59252	205	11	was	be	AUX
cjfa-59252	205	12	found	find	VERB
cjfa-59252	205	13	to	to	PART
cjfa-59252	205	14	have	have	VERB
cjfa-59252	205	15	a	a	DET
cjfa-59252	205	16	negative	negative	ADJ
cjfa-59252	205	17	and	and	CCONJ
cjfa-59252	205	18	significant	significant	ADJ
cjfa-59252	205	19	effect	effect	NOUN
cjfa-59252	205	20	on	on	ADP
cjfa-59252	205	21	npls	npls	NOUN
cjfa-59252	205	22	.	.	PUNCT
cjfa-59252	206	1	this	this	PRON
cjfa-59252	206	2	indicates	indicate	VERB
cjfa-59252	206	3	that	that	SCONJ
cjfa-59252	206	4	higher	high	ADJ
cjfa-59252	206	5	quality	quality	NOUN
cjfa-59252	206	6	audits	audits	NOUN
cjfa-59252	206	7	are	be	AUX
cjfa-59252	206	8	effective	effective	ADJ
cjfa-59252	206	9	in	in	ADP
cjfa-59252	206	10	reducing	reduce	VERB
cjfa-59252	206	11	the	the	DET
cjfa-59252	206	12	incidence	incidence	NOUN
cjfa-59252	206	13	of	of	ADP
cjfa-59252	206	14	npls	npls	NOUN
cjfa-59252	206	15	,	,	PUNCT
cjfa-59252	206	16	highlighting	highlight	VERB
cjfa-59252	206	17	the	the	DET
cjfa-59252	206	18	importance	importance	NOUN
cjfa-59252	206	19	of	of	ADP
cjfa-59252	206	20	rigorous	rigorous	ADJ
cjfa-59252	206	21	and	and	CCONJ
cjfa-59252	206	22	high	high	ADJ
cjfa-59252	206	23	-	-	PUNCT
cjfa-59252	206	24	standard	standard	NOUN
cjfa-59252	206	25	auditing	auditing	NOUN
cjfa-59252	206	26	practices	practice	NOUN
cjfa-59252	206	27	in	in	ADP
cjfa-59252	206	28	financial	financial	ADJ
cjfa-59252	206	29	institutions	institution	NOUN
cjfa-59252	206	30	.	.	PUNCT
cjfa-59252	207	1	the	the	DET
cjfa-59252	207	2	implication	implication	NOUN
cjfa-59252	207	3	of	of	ADP
cjfa-59252	207	4	the	the	DET
cjfa-59252	207	5	findings	finding	NOUN
cjfa-59252	207	6	highlights	highlight	VERB
cjfa-59252	207	7	the	the	DET
cjfa-59252	207	8	importance	importance	NOUN
cjfa-59252	207	9	of	of	ADP
cjfa-59252	207	10	robust	robust	ADJ
cjfa-59252	207	11	monitoring	monitoring	NOUN
cjfa-59252	207	12	mechanisms	mechanism	NOUN
cjfa-59252	207	13	in	in	ADP
cjfa-59252	207	14	maintaining	maintain	VERB
cjfa-59252	207	15	the	the	DET
cjfa-59252	207	16	health	health	NOUN
cjfa-59252	207	17	of	of	ADP
cjfa-59252	207	18	the	the	DET
cjfa-59252	207	19	financial	financial	ADJ
cjfa-59252	207	20	sector	sector	NOUN
cjfa-59252	207	21	.	.	PUNCT
cjfa-59252	208	1	by	by	ADP
cjfa-59252	208	2	improving	improve	VERB
cjfa-59252	208	3	board	board	NOUN
cjfa-59252	208	4	independence	independence	NOUN
cjfa-59252	208	5	and	and	CCONJ
cjfa-59252	208	6	audit	audit	NOUN
cjfa-59252	208	7	quality	quality	NOUN
cjfa-59252	208	8	,	,	PUNCT
cjfa-59252	208	9	financial	financial	ADJ
cjfa-59252	208	10	institutions	institution	NOUN
cjfa-59252	208	11	can	can	AUX
cjfa-59252	208	12	better	well	ADV
cjfa-59252	208	13	manage	manage	VERB
cjfa-59252	208	14	risks	risk	NOUN
cjfa-59252	208	15	associated	associate	VERB
cjfa-59252	208	16	with	with	ADP
cjfa-59252	208	17	non	non	ADJ
cjfa-59252	208	18	-	-	ADJ
cjfa-59252	208	19	performing	perform	VERB
cjfa-59252	208	20	loans	loan	NOUN
cjfa-59252	208	21	.	.	PUNCT
cjfa-59252	209	1	these	these	DET
cjfa-59252	209	2	measures	measure	NOUN
cjfa-59252	209	3	will	will	AUX
cjfa-59252	209	4	not	not	PART
cjfa-59252	209	5	only	only	ADV
cjfa-59252	209	6	enhance	enhance	VERB
cjfa-59252	209	7	financial	financial	ADJ
cjfa-59252	209	8	stability	stability	NOUN
cjfa-59252	209	9	but	but	CCONJ
cjfa-59252	209	10	also	also	ADV
cjfa-59252	209	11	bolster	bolster	VERB
cjfa-59252	209	12	investor	investor	NOUN
cjfa-59252	209	13	confidence	confidence	NOUN
cjfa-59252	209	14	in	in	ADP
cjfa-59252	209	15	the	the	DET
cjfa-59252	209	16	nigerian	nigerian	ADJ
cjfa-59252	209	17	financial	financial	ADJ
cjfa-59252	209	18	sector	sector	NOUN
cjfa-59252	209	19	.	.	PUNCT
cjfa-59252	210	1	in	in	ADP
cjfa-59252	210	2	view	view	NOUN
cjfa-59252	210	3	of	of	ADP
cjfa-59252	210	4	this	this	PRON
cjfa-59252	210	5	,	,	PUNCT
cjfa-59252	210	6	the	the	DET
cjfa-59252	210	7	study	study	NOUN
cjfa-59252	210	8	recommends	recommend	VERB
cjfa-59252	210	9	strengthening	strengthening	NOUN
cjfa-59252	210	10	of	of	ADP
cjfa-59252	210	11	monitoring	monitor	VERB
cjfa-59252	210	12	capabilities	capability	NOUN
cjfa-59252	210	13	through	through	ADP
cjfa-59252	210	14	training	training	NOUN
cjfa-59252	210	15	and	and	CCONJ
cjfa-59252	210	16	development	development	NOUN
cjfa-59252	210	17	for	for	ADP
cjfa-59252	210	18	board	board	NOUN
cjfa-59252	210	19	members	member	NOUN
cjfa-59252	210	20	to	to	PART
cjfa-59252	210	21	improve	improve	VERB
cjfa-59252	210	22	their	their	PRON
cjfa-59252	210	23	effectiveness	effectiveness	NOUN
cjfa-59252	210	24	,	,	PUNCT
cjfa-59252	210	25	as	as	SCONJ
cjfa-59252	210	26	independence	independence	NOUN
cjfa-59252	210	27	alone	alone	ADV
cjfa-59252	210	28	does	do	AUX
cjfa-59252	210	29	not	not	PART
cjfa-59252	210	30	show	show	VERB
cjfa-59252	210	31	significant	significant	ADJ
cjfa-59252	210	32	impact	impact	NOUN
cjfa-59252	210	33	.	.	PUNCT
cjfa-59252	211	1	in	in	ADP
cjfa-59252	211	2	addition	addition	NOUN
cjfa-59252	211	3	,	,	PUNCT
cjfa-59252	211	4	policy	policy	NOUN
cjfa-59252	211	5	makers	maker	NOUN
cjfa-59252	211	6	should	should	AUX
cjfa-59252	211	7	mandate	mandate	VERB
cjfa-59252	211	8	the	the	DET
cjfa-59252	211	9	use	use	NOUN
cjfa-59252	211	10	of	of	ADP
cjfa-59252	211	11	high	high	ADJ
cjfa-59252	211	12	quality	quality	NOUN
cjfa-59252	211	13	audits	audits	NOUN
cjfa-59252	211	14	and	and	CCONJ
cjfa-59252	211	15	strengthening	strengthening	NOUN
cjfa-59252	211	16	of	of	ADP
cjfa-59252	211	17	regulatory	regulatory	ADJ
cjfa-59252	211	18	oversights	oversight	NOUN
cjfa-59252	211	19	.	.	PUNCT
cjfa-59252	212	1	by	by	ADP
cjfa-59252	212	2	adopting	adopt	VERB
cjfa-59252	212	3	these	these	DET
cjfa-59252	212	4	recommen	recommen	PROPN
cjfa-59252	212	5	charles	charles	PROPN
cjfa-59252	212	6	segun	segun	PROPN
cjfa-59252	212	7	ilelaboye	ilelaboye	PROPN
cjfa-59252	212	8	,	,	PUNCT
cjfa-59252	212	9	muyiwa	muyiwa	PROPN
cjfa-59252	212	10	ezekiel	ezekiel	PROPN
cjfa-59252	212	11	alade7474	alade7474	PROPN
cjfa-59252	212	12	dations	dation	NOUN
cjfa-59252	212	13	,	,	PUNCT
cjfa-59252	212	14	financial	financial	ADJ
cjfa-59252	212	15	institutions	institution	NOUN
cjfa-59252	212	16	,	,	PUNCT
cjfa-59252	212	17	regulators	regulator	NOUN
cjfa-59252	212	18	can	can	AUX
cjfa-59252	212	19	work	work	VERB
cjfa-59252	212	20	together	together	ADV
cjfa-59252	212	21	to	to	PART
cjfa-59252	212	22	enhance	enhance	VERB
cjfa-59252	212	23	quality	quality	NOUN
cjfa-59252	212	24	of	of	ADP
cjfa-59252	212	25	monitoring	monitoring	NOUN
cjfa-59252	212	26	leading	lead	VERB
cjfa-59252	212	27	to	to	ADP
cjfa-59252	212	28	reduction	reduction	NOUN
cjfa-59252	212	29	of	of	ADP
cjfa-59252	212	30	non	non	ADJ
cjfa-59252	212	31	-	-	ADJ
cjfa-59252	212	32	performing	perform	VERB
cjfa-59252	212	33	loans	loan	NOUN
cjfa-59252	212	34	.	.	PUNCT
cjfa-59252	213	1	future	future	ADJ
cjfa-59252	213	2	research	research	NOUN
cjfa-59252	213	3	should	should	AUX
cjfa-59252	213	4	consider	consider	VERB
cjfa-59252	213	5	including	include	VERB
cjfa-59252	213	6	a	a	DET
cjfa-59252	213	7	broader	broad	ADJ
cjfa-59252	213	8	range	range	NOUN
cjfa-59252	213	9	of	of	ADP
cjfa-59252	213	10	financial	financial	ADJ
cjfa-59252	213	11	institutions	institution	NOUN
cjfa-59252	213	12	such	such	ADJ
cjfa-59252	213	13	as	as	ADP
cjfa-59252	213	14	microfinance	microfinance	NOUN
cjfa-59252	213	15	banks	bank	NOUN
cjfa-59252	213	16	,	,	PUNCT
cjfa-59252	213	17	insurance	insurance	NOUN
cjfa-59252	213	18	companies	company	NOUN
cjfa-59252	213	19	,	,	PUNCT
cjfa-59252	213	20	and	and	CCONJ
cjfa-59252	213	21	non	non	ADJ
cjfa-59252	213	22	-	-	ADJ
cjfa-59252	213	23	bank	bank	ADJ
cjfa-59252	213	24	financial	financial	ADJ
cjfa-59252	213	25	institutions	institution	NOUN
cjfa-59252	213	26	to	to	PART
cjfa-59252	213	27	see	see	VERB
cjfa-59252	213	28	if	if	SCONJ
cjfa-59252	213	29	the	the	DET
cjfa-59252	213	30	findings	finding	NOUN
cjfa-59252	213	31	hold	hold	VERB
cjfa-59252	213	32	across	across	ADP
cjfa-59252	213	33	different	different	ADJ
cjfa-59252	213	34	segments	segment	NOUN
cjfa-59252	213	35	of	of	ADP
cjfa-59252	213	36	the	the	DET
cjfa-59252	213	37	financial	financial	ADJ
cjfa-59252	213	38	sector	sector	NOUN
cjfa-59252	213	39	.	.	PUNCT
cjfa-59252	213	40	 	 	SPACE
cjfa-59252	214	1	references	reference	NOUN
cjfa-59252	214	2	 	 	SPACE
cjfa-59252	214	3	references	reference	NOUN
cjfa-59252	214	4	abdulazeez	abdulazeez	NOUN
cjfa-59252	214	5	,	,	PUNCT
cjfa-59252	214	6	d.a	d.a	PROPN
cjfa-59252	214	7	.	.	PROPN
cjfa-59252	214	8	,	,	PUNCT
cjfa-59252	214	9	lawal	lawal	PROPN
cjfa-59252	214	10	,	,	PUNCT
cjfa-59252	214	11	t.	t.	PROPN
cjfa-59252	214	12	,	,	PUNCT
cjfa-59252	214	13	&	&	CCONJ
cjfa-59252	214	14	yabagi	yabagi	PROPN
cjfa-59252	214	15	,	,	PUNCT
cjfa-59252	214	16	m.	m.	NOUN
cjfa-59252	214	17	(	(	PUNCT
cjfa-59252	214	18	2019	2019	NUM
cjfa-59252	214	19	)	)	PUNCT
cjfa-59252	214	20	.	.	PUNCT
cjfa-59252	215	1	board	board	NOUN
cjfa-59252	215	2	structure	structure	NOUN
cjfa-59252	215	3	and	and	CCONJ
cjfa-59252	215	4	asset	asset	NOUN
cjfa-59252	215	5	quality	quality	NOUN
cjfa-59252	215	6	of	of	ADP
cjfa-59252	215	7	listed	list	VERB
cjfa-59252	215	8	deposit	deposit	NOUN
cjfa-59252	215	9	money	money	NOUN
cjfa-59252	215	10	banks	bank	NOUN
cjfa-59252	215	11	in	in	ADP
cjfa-59252	215	12	nigeria	nigeria	PROPN
cjfa-59252	215	13	.	.	PUNCT
cjfa-59252	216	1	jurna	jurna	PROPN
cjfa-59252	216	2	riset	riset	PROPN
cjfa-59252	216	3	akuntansi	akuntansi	PROPN
cjfa-59252	216	4	dan	dan	PROPN
cjfa-59252	216	5	keuangan	keuangan	PROPN
cjfa-59252	216	6	,	,	PUNCT
cjfa-59252	216	7	7(1	7(1	NUM
cjfa-59252	216	8	)	)	PUNCT
cjfa-59252	216	9	,	,	PUNCT
cjfa-59252	216	10	1–18	1–18	NUM
cjfa-59252	216	11	.	.	PUNCT
cjfa-59252	217	1	https://doi.org/10.17509/jrak.v7i1.14936	https://doi.org/10.17509/jrak.v7i1.14936	PROPN
cjfa-59252	217	2	.	.	PUNCT
cjfa-59252	218	1	ado	ado	PROPN
cjfa-59252	218	2	,	,	PUNCT
cjfa-59252	218	3	a.b	a.b	PROPN
cjfa-59252	218	4	.	.	PROPN
cjfa-59252	218	5	,	,	PUNCT
cjfa-59252	218	6	rasheed	rasheed	NOUN
cjfa-59252	218	7	,	,	PUNCT
cjfa-59252	218	8	n.	n.	NOUN
cjfa-59252	218	9	,	,	PUNCT
cjfa-59252	218	10	mustapha	mustapha	PROPN
cjfa-59252	218	11	,	,	PUNCT
cjfa-59252	218	12	u.a	u.a	PROPN
cjfa-59252	218	13	.	.	PROPN
cjfa-59252	218	14	,	,	PUNCT
cjfa-59252	218	15	&	&	CCONJ
cjfa-59252	218	16	ademola	ademola	PROPN
cjfa-59252	218	17	,	,	PUNCT
cjfa-59252	218	18	l.s	l.s	PROPN
cjfa-59252	218	19	.	.	PROPN
cjfa-59252	218	20	(	(	PUNCT
cjfa-59252	218	21	2020	2020	NUM
cjfa-59252	218	22	)	)	PUNCT
cjfa-59252	218	23	.	.	PUNCT
cjfa-59252	219	1	impact	impact	NOUN
cjfa-59252	219	2	of	of	ADP
cjfa-59252	219	3	audit	audit	NOUN
cjfa-59252	219	4	quality	quality	NOUN
cjfa-59252	219	5	on	on	ADP
cjfa-59252	219	6	the	the	DET
cjfa-59252	219	7	financial	financial	ADJ
cjfa-59252	219	8	performance	performance	NOUN
cjfa-59252	219	9	of	of	ADP
cjfa-59252	219	10	listed	list	VERB
cjfa-59252	219	11	companies	company	NOUN
cjfa-59252	219	12	in	in	ADP
cjfa-59252	219	13	nigeria	nigeria	PROPN
cjfa-59252	219	14	.	.	PUNCT
cjfa-59252	220	1	journal	journal	PROPN
cjfa-59252	220	2	of	of	ADP
cjfa-59252	220	3	critical	critical	ADJ
cjfa-59252	220	4	reviews	review	NOUN
cjfa-59252	220	5	,	,	PUNCT
cjfa-59252	220	6	7(9	7(9	NUM
cjfa-59252	220	7	)	)	PUNCT
cjfa-59252	220	8	,	,	PUNCT
cjfa-59252	220	9	37–40	37–40	NUM
cjfa-59252	220	10	.	.	PUNCT
cjfa-59252	220	11	http://dx.doi.org/10.31838/jcr.07.09.07	http://dx.doi.org/10.31838/jcr.07.09.07	NOUN
cjfa-59252	220	12	.	.	PUNCT
cjfa-59252	221	1	afolabi	afolabi	NOUN
cjfa-59252	221	2	,	,	PUNCT
cjfa-59252	221	3	c.s	c.s	PROPN
cjfa-59252	221	4	.	.	PROPN
cjfa-59252	221	5	,	,	PUNCT
cjfa-59252	221	6	ogunleye	ogunleye	PROPN
cjfa-59252	221	7	,	,	PUNCT
cjfa-59252	221	8	j.k	j.k	PROPN
cjfa-59252	221	9	.	.	PROPN
cjfa-59252	221	10	,	,	PUNCT
cjfa-59252	221	11	&	&	CCONJ
cjfa-59252	221	12	olukoya	olukoya	PROPN
cjfa-59252	221	13	,	,	PUNCT
cjfa-59252	221	14	o.a	o.a	PROPN
cjfa-59252	221	15	.	.	PROPN
cjfa-59252	221	16	(	(	PUNCT
cjfa-59252	221	17	2020	2020	NUM
cjfa-59252	221	18	)	)	PUNCT
cjfa-59252	221	19	.	.	PUNCT
cjfa-59252	222	1	effect	effect	NOUN
cjfa-59252	222	2	of	of	ADP
cjfa-59252	222	3	internal	internal	ADJ
cjfa-59252	222	4	control	control	NOUN
cjfa-59252	222	5	system	system	NOUN
cjfa-59252	222	6	on	on	ADP
cjfa-59252	222	7	non	non	ADJ
cjfa-59252	222	8	-	-	ADJ
cjfa-59252	222	9	financial	financial	ADJ
cjfa-59252	222	10	performance	performance	NOUN
cjfa-59252	222	11	of	of	ADP
cjfa-59252	222	12	deposit	deposit	NOUN
cjfa-59252	222	13	money	money	NOUN
cjfa-59252	222	14	banks	bank	NOUN
cjfa-59252	222	15	in	in	ADP
cjfa-59252	222	16	osun	osun	PROPN
cjfa-59252	222	17	state	state	PROPN
cjfa-59252	222	18	,	,	PUNCT
cjfa-59252	222	19	world	world	PROPN
cjfa-59252	222	20	journal	journal	NOUN
cjfa-59252	222	21	of	of	ADP
cjfa-59252	222	22	innovative	innovative	ADJ
cjfa-59252	222	23	research	research	NOUN
cjfa-59252	222	24	,	,	PUNCT
cjfa-59252	222	25	9(1	9(1	NUM
cjfa-59252	222	26	)	)	PUNCT
cjfa-59252	222	27	,	,	PUNCT
cjfa-59252	222	28	59–66	59–66	NUM
cjfa-59252	222	29	.	.	PUNCT
cjfa-59252	223	1	ahmed	ahmed	PROPN
cjfa-59252	223	2	,	,	PUNCT
cjfa-59252	223	3	s.o	s.o	PROPN
cjfa-59252	223	4	.	.	PROPN
cjfa-59252	223	5	,	,	PUNCT
cjfa-59252	223	6	&	&	CCONJ
cjfa-59252	223	7	ng’anga	ng’anga	ADV
cjfa-59252	223	8	,	,	PUNCT
cjfa-59252	223	9	p.	p.	NOUN
cjfa-59252	223	10	(	(	PUNCT
cjfa-59252	223	11	2019	2019	NUM
cjfa-59252	223	12	)	)	PUNCT
cjfa-59252	223	13	.	.	PUNCT
cjfa-59252	224	1	internal	internal	ADJ
cjfa-59252	224	2	control	control	NOUN
cjfa-59252	224	3	practices	practice	NOUN
cjfa-59252	224	4	and	and	CCONJ
cjfa-59252	224	5	financial	financial	ADJ
cjfa-59252	224	6	performance	performance	NOUN
cjfa-59252	224	7	of	of	ADP
cjfa-59252	224	8	county	county	NOUN
cjfa-59252	224	9	governments	government	NOUN
cjfa-59252	224	10	in	in	ADP
cjfa-59252	224	11	the	the	DET
cjfa-59252	224	12	coastal	coastal	ADJ
cjfa-59252	224	13	region	region	NOUN
cjfa-59252	224	14	of	of	ADP
cjfa-59252	224	15	kenya	kenya	PROPN
cjfa-59252	224	16	.	.	PUNCT
cjfa-59252	225	1	international	international	ADJ
cjfa-59252	225	2	journal	journal	PROPN
cjfa-59252	225	3	of	of	ADP
cjfa-59252	225	4	current	current	ADJ
cjfa-59252	225	5	aspects	aspect	NOUN
cjfa-59252	225	6	,	,	PUNCT
cjfa-59252	225	7	3(5	3(5	NUM
cjfa-59252	225	8	)	)	PUNCT
cjfa-59252	225	9	,	,	PUNCT
cjfa-59252	225	10	29–41	29–41	NUM
cjfa-59252	225	11	.	.	PUNCT
cjfa-59252	226	1	http://doi.org/10.35942/ijcab.v3iv.59	http://doi.org/10.35942/ijcab.v3iv.59	PROPN
cjfa-59252	226	2	.	.	PUNCT
cjfa-59252	226	3	akwaa	akwaa	PROPN
cjfa-59252	226	4	-	-	PUNCT
cjfa-59252	226	5	sekyi	sekyi	ADJ
cjfa-59252	226	6	,	,	PUNCT
cjfa-59252	226	7	e.k	e.k	PROPN
cjfa-59252	226	8	.	.	PROPN
cjfa-59252	226	9	&	&	CCONJ
cjfa-59252	226	10	gene	gene	PROPN
cjfa-59252	226	11	,	,	PUNCT
cjfa-59252	226	12	j.m	j.m	PROPN
cjfa-59252	226	13	.	.	PROPN
cjfa-59252	226	14	(	(	PUNCT
cjfa-59252	226	15	2016	2016	NUM
cjfa-59252	226	16	)	)	PUNCT
cjfa-59252	226	17	.	.	PUNCT
cjfa-59252	227	1	effect	effect	NOUN
cjfa-59252	227	2	of	of	ADP
cjfa-59252	227	3	internal	internal	ADJ
cjfa-59252	227	4	controls	control	NOUN
cjfa-59252	227	5	on	on	ADP
cjfa-59252	227	6	credit	credit	NOUN
cjfa-59252	227	7	risk	risk	NOUN
cjfa-59252	227	8	among	among	ADP
cjfa-59252	227	9	listed	list	VERB
cjfa-59252	227	10	spanish	spanish	ADJ
cjfa-59252	227	11	banks	bank	NOUN
cjfa-59252	227	12	.	.	PUNCT
cjfa-59252	228	1	omnia	omnia	PROPN
cjfa-59252	228	2	science	science	PROPN
cjfa-59252	228	3	,	,	PUNCT
cjfa-59252	228	4	12(1	12(1	NUM
cjfa-59252	228	5	)	)	PUNCT
cjfa-59252	228	6	,	,	PUNCT
cjfa-59252	228	7	103–111	103–111	NUM
cjfa-59252	228	8	.	.	PUNCT
cjfa-59252	229	1	al	al	PROPN
cjfa-59252	229	2	zobi	zobi	PROPN
cjfa-59252	229	3	,	,	PUNCT
cjfa-59252	229	4	m.k	m.k	PROPN
cjfa-59252	229	5	.	.	PROPN
cjfa-59252	229	6	,	,	PUNCT
cjfa-59252	229	7	shubita	shubita	NOUN
cjfa-59252	229	8	,	,	PUNCT
cjfa-59252	229	9	m.f	m.f	PROPN
cjfa-59252	229	10	.	.	PROPN
cjfa-59252	229	11	,	,	PUNCT
cjfa-59252	229	12	alomari	alomari	PROPN
cjfa-59252	229	13	,	,	PUNCT
cjfa-59252	229	14	m.	m.	NOUN
cjfa-59252	229	15	,	,	PUNCT
cjfa-59252	229	16	almatarneh	almatarneh	PROPN
cjfa-59252	229	17	,	,	PUNCT
cjfa-59252	229	18	z.s	z.s	PROPN
cjfa-59252	229	19	.	.	PROPN
cjfa-59252	229	20	,	,	PUNCT
cjfa-59252	229	21	&	&	CCONJ
cjfa-59252	229	22	alrawashdeh	alrawashdeh	PROPN
cjfa-59252	229	23	,	,	PUNCT
cjfa-59252	229	24	n.h	n.h	PROPN
cjfa-59252	229	25	.	.	PUNCT
cjfa-59252	229	26	(	(	PUNCT
cjfa-59252	229	27	2019	2019	NUM
cjfa-59252	229	28	)	)	PUNCT
cjfa-59252	229	29	.	.	PUNCT
cjfa-59252	230	1	the	the	DET
cjfa-59252	230	2	impact	impact	NOUN
cjfa-59252	230	3	of	of	ADP
cjfa-59252	230	4	board	board	NOUN
cjfa-59252	230	5	and	and	CCONJ
cjfa-59252	230	6	audit	audit	NOUN
cjfa-59252	230	7	committee	committee	NOUN
cjfa-59252	230	8	characteristics	characteristic	NOUN
cjfa-59252	230	9	on	on	ADP
cjfa-59252	230	10	the	the	DET
cjfa-59252	230	11	credit	credit	NOUN
cjfa-59252	230	12	risk	risk	NOUN
cjfa-59252	230	13	in	in	ADP
cjfa-59252	230	14	jordanian	jordanian	ADJ
cjfa-59252	230	15	commercial	commercial	ADJ
cjfa-59252	230	16	banks	bank	NOUN
cjfa-59252	230	17	.	.	PUNCT
cjfa-59252	231	1	international	international	ADJ
cjfa-59252	231	2	journal	journal	PROPN
cjfa-59252	231	3	of	of	ADP
cjfa-59252	231	4	business	business	NOUN
cjfa-59252	231	5	management	management	NOUN
cjfa-59252	231	6	and	and	CCONJ
cjfa-59252	231	7	economic	economic	ADJ
cjfa-59252	231	8	research	research	NOUN
cjfa-59252	231	9	,	,	PUNCT
cjfa-59252	231	10	10(5	10(5	NUM
cjfa-59252	231	11	)	)	PUNCT
cjfa-59252	231	12	,	,	PUNCT
cjfa-59252	231	13	1669–1678	1669–1678	NUM
cjfa-59252	231	14	.	.	PUNCT
cjfa-59252	231	15	balagobei	balagobei	PROPN
cjfa-59252	231	16	,	,	PUNCT
cjfa-59252	231	17	s.	s.	PROPN
cjfa-59252	231	18	(	(	PUNCT
cjfa-59252	231	19	2019	2019	NUM
cjfa-59252	231	20	)	)	PUNCT
cjfa-59252	231	21	.	.	PUNCT
cjfa-59252	232	1	corporate	corporate	ADJ
cjfa-59252	232	2	governance	governance	NOUN
cjfa-59252	232	3	and	and	CCONJ
cjfa-59252	232	4	non	non	ADJ
cjfa-59252	232	5	performing	perform	VERB
cjfa-59252	232	6	loans	loan	NOUN
cjfa-59252	232	7	:	:	PUNCT
cjfa-59252	232	8	evidence	evidence	NOUN
cjfa-59252	232	9	from	from	ADP
cjfa-59252	232	10	listed	list	VERB
cjfa-59252	232	11	banks	bank	NOUN
cjfa-59252	232	12	in	in	ADP
cjfa-59252	232	13	sri	sri	PROPN
cjfa-59252	232	14	lanka	lanka	PROPN
cjfa-59252	232	15	.	.	PUNCT
cjfa-59252	233	1	international	international	ADJ
cjfa-59252	233	2	journal	journal	PROPN
cjfa-59252	233	3	of	of	ADP
cjfa-59252	233	4	accounting	accounting	PROPN
cjfa-59252	233	5	&	&	CCONJ
cjfa-59252	233	6	business	business	PROPN
cjfa-59252	233	7	finance	finance	NOUN
cjfa-59252	233	8	,	,	PUNCT
cjfa-59252	233	9	5(1	5(1	NUM
cjfa-59252	233	10	)	)	PUNCT
cjfa-59252	233	11	,	,	PUNCT
cjfa-59252	233	12	72–85	72–85	NUM
cjfa-59252	233	13	.	.	PUNCT
cjfa-59252	234	1	https://doi.org/10.4038/ijabf.v5i1.40	https://doi.org/10.4038/ijabf.v5i1.40	PROPN
cjfa-59252	234	2	.	.	PUNCT
cjfa-59252	235	1	bebeji	bebeji	PROPN
cjfa-59252	235	2	,	,	PUNCT
cjfa-59252	235	3	a	a	PRON
cjfa-59252	235	4	,	,	PUNCT
cjfa-59252	235	5	(	(	PUNCT
cjfa-59252	235	6	2013	2013	NUM
cjfa-59252	235	7	)	)	PUNCT
cjfa-59252	235	8	.	.	PUNCT
cjfa-59252	236	1	consolidation	consolidation	NOUN
cjfa-59252	236	2	and	and	CCONJ
cjfa-59252	236	3	asset	asset	NOUN
cjfa-59252	236	4	quality	quality	NOUN
cjfa-59252	236	5	of	of	ADP
cjfa-59252	236	6	banks	bank	NOUN
cjfa-59252	236	7	in	in	ADP
cjfa-59252	236	8	nigeria	nigeria	PROPN
cjfa-59252	236	9	.	.	PUNCT
cjfa-59252	237	1	international	international	ADJ
cjfa-59252	237	2	journal	journal	PROPN
cjfa-59252	237	3	of	of	ADP
cjfa-59252	237	4	business	business	NOUN
cjfa-59252	237	5	and	and	CCONJ
cjfa-59252	237	6	management	management	NOUN
cjfa-59252	237	7	invention	invention	NOUN
cjfa-59252	237	8	,	,	PUNCT
cjfa-59252	237	9	2(2	2(2	NUM
cjfa-59252	237	10	)	)	PUNCT
cjfa-59252	237	11	,	,	PUNCT
cjfa-59252	237	12	12–20	12–20	NUM
cjfa-59252	237	13	.	.	PUNCT
cjfa-59252	238	1	budetola	budetola	PROPN
cjfa-59252	238	2	,	,	PUNCT
cjfa-59252	238	3	g.	g.	PROPN
cjfa-59252	238	4	,	,	PUNCT
cjfa-59252	238	5	nmari	nmari	PROPN
cjfa-59252	238	6	,	,	PUNCT
cjfa-59252	238	7	g.	g.	PROPN
cjfa-59252	238	8	,	,	PUNCT
cjfa-59252	238	9	&	&	CCONJ
cjfa-59252	238	10	towo	towo	PROPN
cjfa-59252	238	11	,	,	PUNCT
cjfa-59252	238	12	n.	n.	PROPN
cjfa-59252	238	13	(	(	PUNCT
cjfa-59252	238	14	2023	2023	NUM
cjfa-59252	238	15	)	)	PUNCT
cjfa-59252	238	16	.	.	PUNCT
cjfa-59252	239	1	board	board	NOUN
cjfa-59252	239	2	composition	composition	NOUN
cjfa-59252	239	3	and	and	CCONJ
cjfa-59252	239	4	non	non	ADJ
cjfa-59252	239	5	performing	perform	VERB
cjfa-59252	239	6	loans	loan	NOUN
cjfa-59252	239	7	among	among	ADP
cjfa-59252	239	8	commercial	commercial	ADJ
cjfa-59252	239	9	banks	bank	NOUN
cjfa-59252	239	10	in	in	ADP
cjfa-59252	239	11	tanzania	tanzania	PROPN
cjfa-59252	239	12	.	.	PUNCT
cjfa-59252	240	1	journal	journal	PROPN
cjfa-59252	240	2	of	of	ADP
cjfa-59252	240	3	accounting	accounting	NOUN
cjfa-59252	240	4	research	research	NOUN
cjfa-59252	240	5	,	,	PUNCT
cjfa-59252	240	6	organization	organization	NOUN
cjfa-59252	240	7	and	and	CCONJ
cjfa-59252	240	8	economics	economic	NOUN
cjfa-59252	240	9	,	,	PUNCT
cjfa-59252	240	10	6(1	6(1	NUM
cjfa-59252	240	11	)	)	PUNCT
cjfa-59252	240	12	,	,	PUNCT
cjfa-59252	240	13	1–18	1–18	PROPN
cjfa-59252	240	14	.	.	PUNCT
cjfa-59252	241	1	cbn	cbn	PROPN
cjfa-59252	241	2	(	(	PUNCT
cjfa-59252	241	3	2010	2010	NUM
cjfa-59252	241	4	)	)	PUNCT
cjfa-59252	241	5	.	.	PUNCT
cjfa-59252	242	1	prudential	prudential	PROPN
cjfa-59252	242	2	guidelines	guideline	NOUN
cjfa-59252	242	3	for	for	ADP
cjfa-59252	242	4	deposit	deposit	NOUN
cjfa-59252	242	5	money	money	NOUN
cjfa-59252	242	6	banks	bank	NOUN
cjfa-59252	242	7	in	in	ADP
cjfa-59252	242	8	nigeria	nigeria	PROPN
cjfa-59252	242	9	.	.	PUNCT
cjfa-59252	243	1	chaari	chaari	PROPN
cjfa-59252	243	2	,	,	PUNCT
cjfa-59252	243	3	h.f	h.f	PROPN
cjfa-59252	243	4	.	.	PROPN
cjfa-59252	243	5	,	,	PUNCT
cjfa-59252	243	6	belanès	belanès	PROPN
cjfa-59252	243	7	,	,	PUNCT
cjfa-59252	243	8	a.	a.	PROPN
cjfa-59252	243	9	,	,	PUNCT
cjfa-59252	243	10	&	&	CCONJ
cjfa-59252	243	11	lajmi	lajmi	PROPN
cjfa-59252	243	12	,	,	PUNCT
cjfa-59252	243	13	a.	a.	NOUN
cjfa-59252	243	14	(	(	PUNCT
cjfa-59252	243	15	2022	2022	NUM
cjfa-59252	243	16	)	)	PUNCT
cjfa-59252	243	17	.	.	PUNCT
cjfa-59252	244	1	fraud	fraud	NOUN
cjfa-59252	244	2	risk	risk	NOUN
cjfa-59252	244	3	and	and	CCONJ
cjfa-59252	244	4	audit	audit	NOUN
cjfa-59252	244	5	quality	quality	NOUN
cjfa-59252	244	6	:	:	PUNCT
cjfa-59252	244	7	the	the	DET
cjfa-59252	244	8	case	case	NOUN
cjfa-59252	244	9	of	of	ADP
cjfa-59252	244	10	us	us	PROPN
cjfa-59252	244	11	public	public	ADJ
cjfa-59252	244	12	firms	firm	NOUN
cjfa-59252	244	13	.	.	PUNCT
cjfa-59252	245	1	copernican	copernican	PROPN
cjfa-59252	245	2	journal	journal	PROPN
cjfa-59252	245	3	of	of	ADP
cjfa-59252	245	4	finance	finance	PROPN
cjfa-59252	245	5	&	&	CCONJ
cjfa-59252	245	6	accounting	accounting	PROPN
cjfa-59252	245	7	,	,	PUNCT
cjfa-59252	245	8	11(1	11(1	NUM
cjfa-59252	245	9	)	)	PUNCT
cjfa-59252	245	10	,	,	PUNCT
cjfa-59252	245	11	29–47	29–47	NUM
cjfa-59252	245	12	.	.	PUNCT
cjfa-59252	246	1	http://	http://	PROPN
cjfa-59252	246	2	dx.doi.org/10.12775/cjfa.2022.002	dx.doi.org/10.12775/cjfa.2022.002	PROPN
cjfa-59252	246	3	.	.	PUNCT
cjfa-59252	247	1	chijioke	chijioke	PROPN
cjfa-59252	247	2	,	,	PUNCT
cjfa-59252	247	3	n.	n.	NOUN
cjfa-59252	247	4	(	(	PUNCT
cjfa-59252	247	5	2018	2018	NUM
cjfa-59252	247	6	,	,	PUNCT
cjfa-59252	247	7	december	december	PROPN
cjfa-59252	247	8	24	24	NUM
cjfa-59252	247	9	)	)	PUNCT
cjfa-59252	247	10	.	.	PUNCT
cjfa-59252	248	1	how	how	SCONJ
cjfa-59252	248	2	intrigues	intrigue	NOUN
cjfa-59252	248	3	,	,	PUNCT
cjfa-59252	248	4	lapses	lapse	NOUN
cjfa-59252	248	5	,	,	PUNCT
cjfa-59252	248	6	losses	loss	NOUN
cjfa-59252	248	7	caused	cause	VERB
cjfa-59252	248	8	diamond	diamond	PROPN
cjfa-59252	248	9	bank	bank	PROPN
cjfa-59252	248	10	’s	’s	PART
cjfa-59252	248	11	fall	fall	NOUN
cjfa-59252	248	12	.	.	PUNCT
cjfa-59252	249	1	the	the	DET
cjfa-59252	249	2	guardian	guardian	PROPN
cjfa-59252	249	3	.	.	PUNCT
cjfa-59252	250	1	ejaz	ejaz	PROPN
cjfa-59252	250	2	,	,	PUNCT
cjfa-59252	250	3	a.	a.	PROPN
cjfa-59252	250	4	,	,	PUNCT
cjfa-59252	250	5	aziz	aziz	PROPN
cjfa-59252	250	6	,	,	PUNCT
cjfa-59252	250	7	r.	r.	PROPN
cjfa-59252	250	8	,	,	PUNCT
cjfa-59252	250	9	&	&	CCONJ
cjfa-59252	250	10	anam	anam	PROPN
cjfa-59252	250	11	,	,	PUNCT
cjfa-59252	250	12	i.	i.	NOUN
cjfa-59252	250	13	(	(	PUNCT
cjfa-59252	250	14	2021	2021	NUM
cjfa-59252	250	15	)	)	PUNCT
cjfa-59252	250	16	.	.	PUNCT
cjfa-59252	251	1	does	do	VERB
cjfa-59252	251	2	corporate	corporate	ADJ
cjfa-59252	251	3	governance	governance	NOUN
cjfa-59252	251	4	matter	matter	NOUN
cjfa-59252	251	5	for	for	ADP
cjfa-59252	251	6	asset	asset	NOUN
cjfa-59252	251	7	quality	quality	NOUN
cjfa-59252	251	8	of	of	ADP
cjfa-59252	251	9	islamic	islamic	ADJ
cjfa-59252	251	10	banks	bank	NOUN
cjfa-59252	251	11	?	?	PUNCT
cjfa-59252	252	1	bulleting	bullete	VERB
cjfa-59252	252	2	of	of	ADP
cjfa-59252	252	3	monetary	monetary	ADJ
cjfa-59252	252	4	economics	economic	NOUN
cjfa-59252	252	5	and	and	CCONJ
cjfa-59252	252	6	banking	banking	NOUN
cjfa-59252	252	7	,	,	PUNCT
cjfa-59252	252	8	24(2	24(2	NUM
cjfa-59252	252	9	)	)	PUNCT
cjfa-59252	252	10	,	,	PUNCT
cjfa-59252	252	11	221–236	221–236	NUM
cjfa-59252	252	12	.	.	PUNCT
cjfa-59252	253	1	https://doi.org/10.21098/bemp.v24i2.1344	https://doi.org/10.21098/bemp.v24i2.1344	AUX
cjfa-59252	253	2	.	.	PUNCT
cjfa-59252	253	3	monitoring	monitor	VERB
cjfa-59252	253	4	activities	activity	NOUN
cjfa-59252	253	5	and	and	CCONJ
cjfa-59252	253	6	non	non	ADJ
cjfa-59252	253	7	-	-	ADJ
cjfa-59252	253	8	performing	performing	ADJ
cjfa-59252	253	9	loans	loan	NOUN
cjfa-59252	253	10	…	…	PUNCT
cjfa-59252	253	11	7575	7575	NUM
cjfa-59252	253	12	felix	felix	NOUN
cjfa-59252	253	13	,	,	PUNCT
cjfa-59252	253	14	z.	z.	PROPN
cjfa-59252	253	15	(	(	PUNCT
cjfa-59252	253	16	2017	2017	NUM
cjfa-59252	253	17	)	)	PUNCT
cjfa-59252	253	18	.	.	PUNCT
cjfa-59252	254	1	agency	agency	NOUN
cjfa-59252	254	2	theory	theory	NOUN
cjfa-59252	254	3	:	:	PUNCT
cjfa-59252	254	4	a	a	DET
cjfa-59252	254	5	critical	critical	ADJ
cjfa-59252	254	6	review	review	NOUN
cjfa-59252	254	7	.	.	PUNCT
cjfa-59252	255	1	european	european	PROPN
cjfa-59252	255	2	journal	journal	PROPN
cjfa-59252	255	3	of	of	ADP
cjfa-59252	255	4	business	business	NOUN
cjfa-59252	255	5	and	and	CCONJ
cjfa-59252	255	6	management	management	NOUN
cjfa-59252	255	7	,	,	PUNCT
cjfa-59252	255	8	9(2	9(2	NUM
cjfa-59252	255	9	)	)	PUNCT
cjfa-59252	255	10	,	,	PUNCT
cjfa-59252	255	11	1–5	1–5	PROPN
cjfa-59252	255	12	.	.	PROPN
cjfa-59252	255	13	femi	femi	PROPN
cjfa-59252	255	14	,	,	PUNCT
cjfa-59252	255	15	i.	i.	PROPN
cjfa-59252	255	16	,	,	PUNCT
cjfa-59252	255	17	&	&	CCONJ
cjfa-59252	255	18	msugh	msugh	PROPN
cjfa-59252	255	19	,	,	PUNCT
cjfa-59252	255	20	i.	i.	PROPN
cjfa-59252	255	21	(	(	PUNCT
cjfa-59252	255	22	2021	2021	NUM
cjfa-59252	255	23	,	,	PUNCT
cjfa-59252	255	24	december	december	PROPN
cjfa-59252	255	25	13	13	NUM
cjfa-59252	255	26	)	)	PUNCT
cjfa-59252	255	27	.	.	PUNCT
cjfa-59252	256	1	over	over	ADP
cjfa-59252	256	2	n77billion	n77billion	PROPN
cjfa-59252	256	3	loan	loan	NOUN
cjfa-59252	256	4	,	,	PUNCT
cjfa-59252	256	5	bad	bad	ADJ
cjfa-59252	256	6	governance	governance	NOUN
cjfa-59252	256	7	kill	kill	VERB
cjfa-59252	256	8	agric	agric	PROPN
cjfa-59252	256	9	bank	bank	PROPN
cjfa-59252	256	10	.	.	PUNCT
cjfa-59252	257	1	the	the	DET
cjfa-59252	257	2	guardian	guardian	PROPN
cjfa-59252	257	3	.	.	PUNCT
cjfa-59252	258	1	handajani	handajani	PROPN
cjfa-59252	258	2	,	,	PUNCT
cjfa-59252	258	3	l.	l.	PROPN
cjfa-59252	258	4	,	,	PUNCT
cjfa-59252	258	5	akram	akram	PROPN
cjfa-59252	258	6	,	,	PUNCT
cjfa-59252	258	7	a.	a.	NOUN
cjfa-59252	258	8	,	,	PUNCT
cjfa-59252	258	9	&	&	CCONJ
cjfa-59252	258	10	sokarina	sokarina	PROPN
cjfa-59252	258	11	,	,	PUNCT
cjfa-59252	258	12	a.	a.	NOUN
cjfa-59252	258	13	(	(	PUNCT
cjfa-59252	258	14	2024	2024	NUM
cjfa-59252	258	15	)	)	PUNCT
cjfa-59252	258	16	.	.	PUNCT
cjfa-59252	259	1	credit	credit	NOUN
cjfa-59252	259	2	risk	risk	NOUN
cjfa-59252	259	3	determinants	determinant	NOUN
cjfa-59252	259	4	of	of	ADP
cjfa-59252	259	5	commercial	commercial	ADJ
cjfa-59252	259	6	banking	banking	NOUN
cjfa-59252	259	7	.	.	PUNCT
cjfa-59252	260	1	jurnal	jurnal	ADJ
cjfa-59252	260	2	aplikasi	aplikasi	PROPN
cjfa-59252	260	3	akuntansi	akuntansi	PROPN
cjfa-59252	260	4	,	,	PUNCT
cjfa-59252	260	5	8(2	8(2	NUM
cjfa-59252	260	6	)	)	PUNCT
cjfa-59252	260	7	,	,	PUNCT
cjfa-59252	260	8	468–481	468–481	NUM
cjfa-59252	260	9	.	.	PUNCT
cjfa-59252	261	1	https://doi.org/10.29303/jaa	https://doi.org/10.29303/jaa	PROPN
cjfa-59252	261	2	.	.	PUNCT
cjfa-59252	262	1	v8i2.347	v8i2.347	PROPN
cjfa-59252	262	2	.	.	PUNCT
cjfa-59252	263	1	illiemena	illiemena	PROPN
cjfa-59252	263	2	,	,	PUNCT
cjfa-59252	263	3	r.o	r.o	PROPN
cjfa-59252	263	4	.	.	PROPN
cjfa-59252	263	5	&	&	CCONJ
cjfa-59252	263	6	okolocha	okolocha	PROPN
cjfa-59252	263	7	,	,	PUNCT
cjfa-59252	263	8	c.b	c.b	PROPN
cjfa-59252	263	9	.	.	PROPN
cjfa-59252	263	10	(	(	PUNCT
cjfa-59252	263	11	2019	2019	NUM
cjfa-59252	263	12	)	)	PUNCT
cjfa-59252	263	13	.	.	PUNCT
cjfa-59252	264	1	effect	effect	NOUN
cjfa-59252	264	2	of	of	ADP
cjfa-59252	264	3	audit	audit	NOUN
cjfa-59252	264	4	quality	quality	NOUN
cjfa-59252	264	5	on	on	ADP
cjfa-59252	264	6	financial	financial	ADJ
cjfa-59252	264	7	performance	performance	NOUN
cjfa-59252	264	8	in	in	ADP
cjfa-59252	264	9	nigeria	nigeria	PROPN
cjfa-59252	264	10	.	.	PUNCT
cjfa-59252	265	1	international	international	ADJ
cjfa-59252	265	2	journal	journal	NOUN
cjfa-59252	265	3	of	of	ADP
cjfa-59252	265	4	recent	recent	ADJ
cjfa-59252	265	5	research	research	NOUN
cjfa-59252	265	6	in	in	ADP
cjfa-59252	265	7	commerce	commerce	PROPN
cjfa-59252	265	8	,	,	PUNCT
cjfa-59252	265	9	economics	economic	NOUN
cjfa-59252	265	10	and	and	CCONJ
cjfa-59252	265	11	management	management	NOUN
cjfa-59252	265	12	,	,	PUNCT
cjfa-59252	265	13	6(3	6(3	NUM
cjfa-59252	265	14	)	)	PUNCT
cjfa-59252	265	15	,	,	PUNCT
cjfa-59252	265	16	191–198	191–198	NUM
cjfa-59252	265	17	.	.	PUNCT
cjfa-59252	266	1	islam	islam	PROPN
cjfa-59252	266	2	,	,	PUNCT
cjfa-59252	266	3	m.n	m.n	PROPN
cjfa-59252	266	4	.	.	PROPN
cjfa-59252	266	5	(	(	PUNCT
cjfa-59252	266	6	2020	2020	NUM
cjfa-59252	266	7	)	)	PUNCT
cjfa-59252	266	8	.	.	PUNCT
cjfa-59252	267	1	the	the	DET
cjfa-59252	267	2	impact	impact	NOUN
cjfa-59252	267	3	of	of	ADP
cjfa-59252	267	4	board	board	NOUN
cjfa-59252	267	5	composition	composition	NOUN
cjfa-59252	267	6	and	and	CCONJ
cjfa-59252	267	7	activity	activity	NOUN
cjfa-59252	267	8	on	on	ADP
cjfa-59252	267	9	non	non	ADJ
cjfa-59252	267	10	-	-	ADJ
cjfa-59252	267	11	performing	perform	VERB
cjfa-59252	267	12	loans	loan	NOUN
cjfa-59252	267	13	.	.	PUNCT
cjfa-59252	268	1	awards	award	NOUN
cjfa-59252	268	2	for	for	ADP
cjfa-59252	268	3	excellence	excellence	PROPN
cjfa-59252	268	4	in	in	ADP
cjfa-59252	268	5	student	student	NOUN
cjfa-59252	268	6	research	research	NOUN
cjfa-59252	268	7	and	and	CCONJ
cjfa-59252	268	8	creative	creative	ADJ
cjfa-59252	268	9	activity	activity	NOUN
cjfa-59252	268	10	,	,	PUNCT
cjfa-59252	268	11	7(1	7(1	NUM
cjfa-59252	268	12	)	)	PUNCT
cjfa-59252	268	13	,	,	PUNCT
cjfa-59252	268	14	1–24	1–24	PROPN
cjfa-59252	268	15	.	.	PUNCT
cjfa-59252	269	1	jensen	jensen	PROPN
cjfa-59252	269	2	,	,	PUNCT
cjfa-59252	269	3	m.	m.	NOUN
cjfa-59252	269	4	,	,	PUNCT
cjfa-59252	269	5	&	&	CCONJ
cjfa-59252	269	6	meckling	meckling	PROPN
cjfa-59252	269	7	,	,	PUNCT
cjfa-59252	269	8	w.	w.	NOUN
cjfa-59252	269	9	(	(	PUNCT
cjfa-59252	269	10	1976	1976	NUM
cjfa-59252	269	11	)	)	PUNCT
cjfa-59252	269	12	.	.	PUNCT
cjfa-59252	270	1	theory	theory	NOUN
cjfa-59252	270	2	of	of	ADP
cjfa-59252	270	3	the	the	DET
cjfa-59252	270	4	firm	firm	NOUN
cjfa-59252	270	5	:	:	PUNCT
cjfa-59252	270	6	managerial	managerial	ADJ
cjfa-59252	270	7	behavior	behavior	NOUN
cjfa-59252	270	8	,	,	PUNCT
cjfa-59252	270	9	agency	agency	NOUN
cjfa-59252	270	10	costs	cost	NOUN
cjfa-59252	270	11	,	,	PUNCT
cjfa-59252	270	12	and	and	CCONJ
cjfa-59252	270	13	capital	capital	NOUN
cjfa-59252	270	14	structure	structure	NOUN
cjfa-59252	270	15	.	.	PUNCT
cjfa-59252	271	1	journal	journal	NOUN
cjfa-59252	271	2	of	of	ADP
cjfa-59252	271	3	financial	financial	ADJ
cjfa-59252	271	4	economics	economic	NOUN
cjfa-59252	271	5	,	,	PUNCT
cjfa-59252	271	6	3(4	3(4	NUM
cjfa-59252	271	7	)	)	PUNCT
cjfa-59252	271	8	,	,	PUNCT
cjfa-59252	271	9	305–360	305–360	NUM
cjfa-59252	271	10	.	.	PUNCT
cjfa-59252	272	1	kartika	kartika	PROPN
cjfa-59252	272	2	.	.	PUNCT
cjfa-59252	273	1	i	i	PRON
cjfa-59252	273	2	,	,	PUNCT
cjfa-59252	273	3	sulistyyowati	sulistyyowati	PROPN
cjfa-59252	273	4	,	,	PUNCT
cjfa-59252	273	5	s.	s.	PROPN
cjfa-59252	273	6	,	,	PUNCT
cjfa-59252	273	7	septiawan	septiawan	PROPN
cjfa-59252	273	8	,	,	PUNCT
cjfa-59252	273	9	b.	b.	PROPN
cjfa-59252	273	10	,	,	PUNCT
cjfa-59252	273	11	&	&	CCONJ
cjfa-59252	273	12	indriastuti	indriastuti	PROPN
cjfa-59252	273	13	,	,	PUNCT
cjfa-59252	273	14	m.	m.	NOUN
cjfa-59252	273	15	(	(	PUNCT
cjfa-59252	273	16	2022	2022	NUM
cjfa-59252	273	17	)	)	PUNCT
cjfa-59252	273	18	.	.	PUNCT
cjfa-59252	274	1	corporate	corporate	ADJ
cjfa-59252	274	2	governance	governance	NOUN
cjfa-59252	274	3	and	and	CCONJ
cjfa-59252	274	4	non	non	ADJ
cjfa-59252	274	5	performing	perform	VERB
cjfa-59252	274	6	loans	loan	NOUN
cjfa-59252	274	7	.	.	PUNCT
cjfa-59252	275	1	cogent	cogent	ADJ
cjfa-59252	275	2	business	business	NOUN
cjfa-59252	275	3	and	and	CCONJ
cjfa-59252	275	4	management	management	NOUN
cjfa-59252	275	5	,	,	PUNCT
cjfa-59252	275	6	9(1	9(1	NUM
cjfa-59252	275	7	)	)	PUNCT
cjfa-59252	275	8	,	,	PUNCT
cjfa-59252	275	9	1–43	1–43	PROPN
cjfa-59252	275	10	.	.	PUNCT
cjfa-59252	276	1	http://	http://	PROPN
cjfa-59252	276	2	doi.org/10.1080/23311975.2022.2126123	doi.org/10.1080/23311975.2022.2126123	PROPN
cjfa-59252	276	3	.	.	PUNCT
cjfa-59252	277	1	koutoupis	koutoupis	PROPN
cjfa-59252	277	2	,	,	PUNCT
cjfa-59252	277	3	a.g	a.g	PROPN
cjfa-59252	277	4	.	.	PROPN
cjfa-59252	277	5	,	,	PUNCT
cjfa-59252	277	6	&	&	CCONJ
cjfa-59252	277	7	malisiovas	malisiovas	PROPN
cjfa-59252	277	8	,	,	PUNCT
cjfa-59252	277	9	t.	t.	PROPN
cjfa-59252	277	10	(	(	PUNCT
cjfa-59252	277	11	2023	2023	NUM
cjfa-59252	277	12	)	)	PUNCT
cjfa-59252	277	13	.	.	PUNCT
cjfa-59252	278	1	the	the	DET
cjfa-59252	278	2	effects	effect	NOUN
cjfa-59252	278	3	of	of	ADP
cjfa-59252	278	4	the	the	DET
cjfa-59252	278	5	internal	internal	ADJ
cjfa-59252	278	6	control	control	NOUN
cjfa-59252	278	7	systems	system	NOUN
cjfa-59252	278	8	on	on	ADP
cjfa-59252	278	9	the	the	DET
cjfa-59252	278	10	risk	risk	NOUN
cjfa-59252	278	11	,	,	PUNCT
cjfa-59252	278	12	the	the	DET
cjfa-59252	278	13	profitability	profitability	NOUN
cjfa-59252	278	14	and	and	CCONJ
cjfa-59252	278	15	the	the	DET
cjfa-59252	278	16	compliance	compliance	NOUN
cjfa-59252	278	17	of	of	ADP
cjfa-59252	278	18	the	the	DET
cjfa-59252	278	19	us	us	PROPN
cjfa-59252	278	20	banking	banking	NOUN
cjfa-59252	278	21	sector	sector	NOUN
cjfa-59252	278	22	.	.	PUNCT
cjfa-59252	279	1	international	international	ADJ
cjfa-59252	279	2	journal	journal	PROPN
cjfa-59252	279	3	of	of	ADP
cjfa-59252	279	4	finance	finance	PROPN
cjfa-59252	279	5	&	&	CCONJ
cjfa-59252	279	6	economics	economic	NOUN
cjfa-59252	279	7	,	,	PUNCT
cjfa-59252	279	8	28(2	28(2	NUM
cjfa-59252	279	9	)	)	PUNCT
cjfa-59252	279	10	.	.	PUNCT
cjfa-59252	280	1	https://doi.org/10.1002/ijfe.2498	https://doi.org/10.1002/ijfe.2498	NOUN
cjfa-59252	280	2	.	.	PUNCT
cjfa-59252	281	1	lisa	lisa	PROPN
cjfa-59252	281	2	,	,	PUNCT
cjfa-59252	281	3	o.	o.	PROPN
cjfa-59252	281	4	,	,	PUNCT
cjfa-59252	281	5	orbaningsih	orbaningsih	PROPN
cjfa-59252	281	6	,	,	PUNCT
cjfa-59252	281	7	d.	d.	PROPN
cjfa-59252	281	8	,	,	PUNCT
cjfa-59252	281	9	&	&	CCONJ
cjfa-59252	281	10	aditya	aditya	PROPN
cjfa-59252	281	11	,	,	PUNCT
cjfa-59252	281	12	n.	n.	PROPN
cjfa-59252	281	13	(	(	PUNCT
cjfa-59252	281	14	2023	2023	NUM
cjfa-59252	281	15	)	)	PUNCT
cjfa-59252	281	16	.	.	PUNCT
cjfa-59252	282	1	internal	internal	ADJ
cjfa-59252	282	2	audit	audit	NOUN
cjfa-59252	282	3	’s	’s	PART
cjfa-59252	282	4	role	role	NOUN
cjfa-59252	282	5	in	in	ADP
cjfa-59252	282	6	minimize	minimize	VERB
cjfa-59252	282	7	credit	credit	NOUN
cjfa-59252	282	8	troubled	troubled	ADJ
cjfa-59252	282	9	.	.	PUNCT
cjfa-59252	283	1	journal	journal	PROPN
cjfa-59252	283	2	of	of	ADP
cjfa-59252	283	3	economics	economic	NOUN
cjfa-59252	283	4	,	,	PUNCT
cjfa-59252	283	5	finance	finance	NOUN
cjfa-59252	283	6	and	and	CCONJ
cjfa-59252	283	7	management	management	NOUN
cjfa-59252	283	8	studies	study	NOUN
cjfa-59252	283	9	,	,	PUNCT
cjfa-59252	283	10	6(3	6(3	NUM
cjfa-59252	283	11	)	)	PUNCT
cjfa-59252	283	12	,	,	PUNCT
cjfa-59252	283	13	1160–1164	1160–1164	NOUN
cjfa-59252	283	14	.	.	PUNCT
cjfa-59252	284	1	https://doi.org/10.47191/jefms/v6-i3-16	https://doi.org/10.47191/jefms/v6-i3-16	X
cjfa-59252	284	2	.	.	PUNCT
cjfa-59252	285	1	monametsi	monametsi	PROPN
cjfa-59252	285	2	,	,	PUNCT
cjfa-59252	285	3	g.l	g.l	PROPN
cjfa-59252	285	4	.	.	PROPN
cjfa-59252	285	5	,	,	PUNCT
cjfa-59252	285	6	&	&	CCONJ
cjfa-59252	285	7	agasha	agasha	PROPN
cjfa-59252	285	8	,	,	PUNCT
cjfa-59252	285	9	e.	e.	PROPN
cjfa-59252	285	10	(	(	PUNCT
cjfa-59252	285	11	2020	2020	NUM
cjfa-59252	285	12	)	)	PUNCT
cjfa-59252	285	13	.	.	PUNCT
cjfa-59252	286	1	audit	audit	NOUN
cjfa-59252	286	2	quality	quality	NOUN
cjfa-59252	286	3	and	and	CCONJ
cjfa-59252	286	4	firm	firm	ADJ
cjfa-59252	286	5	performance	performance	NOUN
cjfa-59252	286	6	:	:	PUNCT
cjfa-59252	286	7	evidence	evidence	NOUN
cjfa-59252	286	8	from	from	ADP
cjfa-59252	286	9	botswana	botswana	PROPN
cjfa-59252	286	10	and	and	CCONJ
cjfa-59252	286	11	uganda	uganda	PROPN
cjfa-59252	286	12	.	.	PUNCT
cjfa-59252	287	1	journal	journal	PROPN
cjfa-59252	287	2	of	of	ADP
cjfa-59252	287	3	accounting	accounting	NOUN
cjfa-59252	287	4	,	,	PUNCT
cjfa-59252	287	5	finance	finance	NOUN
cjfa-59252	287	6	and	and	CCONJ
cjfa-59252	287	7	auditing	auditing	NOUN
cjfa-59252	287	8	studies	study	NOUN
cjfa-59252	287	9	,	,	PUNCT
cjfa-59252	287	10	6(4	6(4	NOUN
cjfa-59252	287	11	)	)	PUNCT
cjfa-59252	287	12	,	,	PUNCT
cjfa-59252	287	13	79–95	79–95	NUM
cjfa-59252	287	14	.	.	PUNCT
cjfa-59252	288	1	https://doi.org/10.32602/jafas.2020.029	https://doi.org/10.32602/jafas.2020.029	PROPN
cjfa-59252	288	2	muotolu	muotolu	PROPN
cjfa-59252	288	3	,	,	PUNCT
cjfa-59252	288	4	p.c	p.c	PROPN
cjfa-59252	288	5	.	.	PROPN
cjfa-59252	288	6	,	,	PUNCT
cjfa-59252	288	7	&	&	CCONJ
cjfa-59252	288	8	nwadialor	nwadialor	PROPN
cjfa-59252	288	9	,	,	PUNCT
cjfa-59252	288	10	e.o	e.o	PROPN
cjfa-59252	288	11	.	.	PROPN
cjfa-59252	288	12	(	(	PUNCT
cjfa-59252	288	13	2019	2019	NUM
cjfa-59252	288	14	)	)	PUNCT
cjfa-59252	288	15	.	.	PUNCT
cjfa-59252	289	1	effect	effect	NOUN
cjfa-59252	289	2	of	of	ADP
cjfa-59252	289	3	audit	audit	NOUN
cjfa-59252	289	4	quality	quality	NOUN
cjfa-59252	289	5	on	on	ADP
cjfa-59252	289	6	the	the	DET
cjfa-59252	289	7	financial	financial	ADJ
cjfa-59252	289	8	performance	performance	NOUN
cjfa-59252	289	9	of	of	ADP
cjfa-59252	289	10	deposit	deposit	NOUN
cjfa-59252	289	11	moneybanks	moneybank	NOUN
cjfa-59252	289	12	in	in	ADP
cjfa-59252	289	13	nigeria	nigeria	PROPN
cjfa-59252	289	14	.	.	PUNCT
cjfa-59252	290	1	international	international	ADJ
cjfa-59252	290	2	journal	journal	PROPN
cjfa-59252	290	3	of	of	ADP
cjfa-59252	290	4	trend	trend	NOUN
cjfa-59252	290	5	in	in	ADP
cjfa-59252	290	6	scientific	scientific	ADJ
cjfa-59252	290	7	research	research	NOUN
cjfa-59252	290	8	and	and	CCONJ
cjfa-59252	290	9	development	development	NOUN
cjfa-59252	290	10	,	,	PUNCT
cjfa-59252	290	11	3(2	3(2	NUM
cjfa-59252	290	12	)	)	PUNCT
cjfa-59252	290	13	,	,	PUNCT
cjfa-59252	290	14	923–930	923–930	NUM
cjfa-59252	290	15	.	.	PUNCT
cjfa-59252	291	1	https://doi.org/10.31142/ijtsrd21557	https://doi.org/10.31142/ijtsrd21557	PROPN
cjfa-59252	291	2	.	.	PUNCT
cjfa-59252	292	1	mwambuli	mwambuli	PROPN
cjfa-59252	292	2	,	,	PUNCT
cjfa-59252	292	3	e.	e.	PROPN
cjfa-59252	292	4	,	,	PUNCT
cjfa-59252	292	5	&	&	CCONJ
cjfa-59252	292	6	mbuya	mbuya	PROPN
cjfa-59252	292	7	,	,	PUNCT
cjfa-59252	292	8	m.	m.	NOUN
cjfa-59252	292	9	(	(	PUNCT
cjfa-59252	292	10	2022	2022	NUM
cjfa-59252	292	11	)	)	PUNCT
cjfa-59252	292	12	.	.	PUNCT
cjfa-59252	293	1	the	the	DET
cjfa-59252	293	2	board	board	NOUN
cjfa-59252	293	3	of	of	ADP
cjfa-59252	293	4	directors	director	NOUN
cjfa-59252	293	5	’	'	PUNCT
cjfa-59252	293	6	effectiveness	effectiveness	NOUN
cjfa-59252	293	7	in	in	ADP
cjfa-59252	293	8	performance	performance	NOUN
cjfa-59252	293	9	of	of	ADP
cjfa-59252	293	10	loans	loan	NOUN
cjfa-59252	293	11	in	in	ADP
cjfa-59252	293	12	tanzania	tanzania	PROPN
cjfa-59252	293	13	.	.	PUNCT
cjfa-59252	294	1	business	business	NOUN
cjfa-59252	294	2	and	and	CCONJ
cjfa-59252	294	3	management	management	NOUN
cjfa-59252	294	4	horizons	horizon	NOUN
cjfa-59252	294	5	,	,	PUNCT
cjfa-59252	294	6	10(2	10(2	NUM
cjfa-59252	294	7	)	)	PUNCT
cjfa-59252	294	8	,	,	PUNCT
cjfa-59252	294	9	17–24	17–24	NUM
cjfa-59252	294	10	.	.	PUNCT
cjfa-59252	295	1	https://doi	https://doi	PROPN
cjfa-59252	295	2	.	.	PUNCT
cjfa-59252	295	3	org/10.5296	org/10.5296	PROPN
cjfa-59252	295	4	/	/	SYM
cjfa-59252	295	5	bmh.v10i2.20619	bmh.v10i2.20619	PROPN
cjfa-59252	295	6	.	.	PUNCT
cjfa-59252	296	1	nwosu	nwosu	PROPN
cjfa-59252	296	2	,	,	PUNCT
cjfa-59252	296	3	c.p	c.p	PROPN
cjfa-59252	296	4	.	.	PROPN
cjfa-59252	296	5	,	,	PUNCT
cjfa-59252	296	6	okedighba	okedighba	PROPN
cjfa-59252	296	7	,	,	PUNCT
cjfa-59252	296	8	d.o	d.o	PROPN
cjfa-59252	296	9	.	.	PROPN
cjfa-59252	296	10	,	,	PUNCT
cjfa-59252	296	11	&	&	CCONJ
cjfa-59252	296	12	anih	anih	PROPN
cjfa-59252	296	13	,	,	PUNCT
cjfa-59252	296	14	d.o	d.o	PROPN
cjfa-59252	296	15	.	.	PROPN
cjfa-59252	296	16	(	(	PUNCT
cjfa-59252	296	17	2020	2020	NUM
cjfa-59252	296	18	)	)	PUNCT
cjfa-59252	296	19	.	.	PUNCT
cjfa-59252	297	1	non	non	ADJ
cjfa-59252	297	2	-	-	ADJ
cjfa-59252	297	3	performing	performing	ADJ
cjfa-59252	297	4	loans	loan	NOUN
cjfa-59252	297	5	and	and	CCONJ
cjfa-59252	297	6	profitability	profitability	NOUN
cjfa-59252	297	7	of	of	ADP
cjfa-59252	297	8	the	the	DET
cjfa-59252	297	9	banks	bank	NOUN
cjfa-59252	297	10	in	in	ADP
cjfa-59252	297	11	nigeria	nigeria	PROPN
cjfa-59252	297	12	.	.	PUNCT
cjfa-59252	298	1	economic	economic	ADJ
cjfa-59252	298	2	and	and	CCONJ
cjfa-59252	298	3	financial	financial	ADJ
cjfa-59252	298	4	review	review	NOUN
cjfa-59252	298	5	,	,	PUNCT
cjfa-59252	298	6	58(3	58(3	NUM
cjfa-59252	298	7	)	)	PUNCT
cjfa-59252	298	8	,	,	PUNCT
cjfa-59252	298	9	35–52	35–52	NUM
cjfa-59252	298	10	.	.	PUNCT
cjfa-59252	299	1	oba	oba	PROPN
cjfa-59252	299	2	,	,	PUNCT
cjfa-59252	299	3	v.	v.	PROPN
cjfa-59252	299	4	(	(	PUNCT
cjfa-59252	299	5	2015	2015	NUM
cjfa-59252	299	6	)	)	PUNCT
cjfa-59252	299	7	.	.	PUNCT
cjfa-59252	300	1	impact	impact	NOUN
cjfa-59252	300	2	of	of	ADP
cjfa-59252	300	3	capital	capital	NOUN
cjfa-59252	300	4	adequacy	adequacy	NOUN
cjfa-59252	300	5	on	on	ADP
cjfa-59252	300	6	asset	asset	NOUN
cjfa-59252	300	7	quality	quality	NOUN
cjfa-59252	300	8	of	of	ADP
cjfa-59252	300	9	deposit	deposit	NOUN
cjfa-59252	300	10	money	money	NOUN
cjfa-59252	300	11	banks	bank	NOUN
cjfa-59252	300	12	in	in	ADP
cjfa-59252	300	13	nigeria	nigeria	PROPN
cjfa-59252	300	14	.	.	PUNCT
cjfa-59252	301	1	thesis	thesis	NOUN
cjfa-59252	301	2	:	:	PUNCT
cjfa-59252	301	3	nasarawa	nasarawa	PROPN
cjfa-59252	301	4	state	state	PROPN
cjfa-59252	301	5	university	university	PROPN
cjfa-59252	301	6	.	.	PUNCT
cjfa-59252	302	1	ofei	ofei	PROPN
cjfa-59252	302	2	,	,	PUNCT
cjfa-59252	302	3	e.f	e.f	PROPN
cjfa-59252	302	4	.	.	PROPN
cjfa-59252	302	5	,	,	PUNCT
cjfa-59252	302	6	owusu	owusu	PROPN
cjfa-59252	302	7	,	,	PUNCT
cjfa-59252	302	8	m.a	m.a	PROPN
cjfa-59252	302	9	.	.	PROPN
cjfa-59252	302	10	,	,	PUNCT
cjfa-59252	302	11	&	&	CCONJ
cjfa-59252	302	12	asante	asante	PROPN
cjfa-59252	302	13	,	,	PUNCT
cjfa-59252	302	14	c.r	c.r	PROPN
cjfa-59252	302	15	.	.	PROPN
cjfa-59252	302	16	(	(	PUNCT
cjfa-59252	302	17	2020	2020	NUM
cjfa-59252	302	18	)	)	PUNCT
cjfa-59252	302	19	.	.	PUNCT
cjfa-59252	303	1	effect	effect	NOUN
cjfa-59252	303	2	of	of	ADP
cjfa-59252	303	3	internal	internal	ADJ
cjfa-59252	303	4	control	control	NOUN
cjfa-59252	303	5	environment	environment	NOUN
cjfa-59252	303	6	and	and	CCONJ
cjfa-59252	303	7	monitoring	monitor	VERB
cjfa-59252	303	8	activities	activity	NOUN
cjfa-59252	303	9	of	of	ADP
cjfa-59252	303	10	financial	financial	ADJ
cjfa-59252	303	11	performance	performance	NOUN
cjfa-59252	303	12	in	in	ADP
cjfa-59252	303	13	ghana	ghana	PROPN
cjfa-59252	303	14	.	.	PUNCT
cjfa-59252	304	1	international	international	ADJ
cjfa-59252	304	2	journal	journal	PROPN
cjfa-59252	304	3	of	of	ADP
cjfa-59252	304	4	innovative	innovative	ADJ
cjfa-59252	304	5	finance	finance	NOUN
cjfa-59252	304	6	and	and	CCONJ
cjfa-59252	304	7	economic	economic	ADJ
cjfa-59252	304	8	research	research	NOUN
cjfa-59252	304	9	,	,	PUNCT
cjfa-59252	304	10	8(4	8(4	NUM
cjfa-59252	304	11	)	)	PUNCT
cjfa-59252	304	12	,	,	PUNCT
cjfa-59252	304	13	21–32	21–32	NUM
cjfa-59252	304	14	.	.	PUNCT
cjfa-59252	305	1	ogbebor	ogbebor	PROPN
cjfa-59252	305	2	,	,	PUNCT
cjfa-59252	305	3	p.	p.	PROPN
cjfa-59252	305	4	,	,	PUNCT
cjfa-59252	305	5	osundina	osundina	PROPN
cjfa-59252	305	6	,	,	PUNCT
cjfa-59252	305	7	o.	o.	PROPN
cjfa-59252	305	8	,	,	PUNCT
cjfa-59252	305	9	&	&	CCONJ
cjfa-59252	305	10	oyamendan	oyamendan	PROPN
cjfa-59252	305	11	,	,	PUNCT
cjfa-59252	305	12	n.	n.	PROPN
cjfa-59252	305	13	(	(	PUNCT
cjfa-59252	305	14	2020	2020	NUM
cjfa-59252	305	15	)	)	PUNCT
cjfa-59252	305	16	.	.	PUNCT
cjfa-59252	306	1	internal	internal	ADJ
cjfa-59252	306	2	control	control	NOUN
cjfa-59252	306	3	and	and	CCONJ
cjfa-59252	306	4	the	the	DET
cjfa-59252	306	5	financial	financial	ADJ
cjfa-59252	306	6	performance	performance	NOUN
cjfa-59252	306	7	of	of	ADP
cjfa-59252	306	8	selected	select	VERB
cjfa-59252	306	9	deposit	deposit	NOUN
cjfa-59252	306	10	money	money	NOUN
cjfa-59252	306	11	banks	bank	NOUN
cjfa-59252	306	12	listed	list	VERB
cjfa-59252	306	13	in	in	ADP
cjfa-59252	306	14	nigeria	nigeria	PROPN
cjfa-59252	306	15	.	.	PUNCT
cjfa-59252	307	1	developing	develop	VERB
cjfa-59252	307	2	country	country	NOUN
cjfa-59252	307	3	studies	study	NOUN
cjfa-59252	307	4	,	,	PUNCT
cjfa-59252	307	5	10(4	10(4	NUM
cjfa-59252	307	6	)	)	PUNCT
cjfa-59252	307	7	,	,	PUNCT
cjfa-59252	307	8	61–72	61–72	NUM
cjfa-59252	307	9	.	.	PUNCT
cjfa-59252	308	1	http://doi.org/10.7176/dcs/10-4-07	http://doi.org/10.7176/dcs/10-4-07	PROPN
cjfa-59252	308	2	.	.	PUNCT
cjfa-59252	309	1	http://doi.org	http://doi.org	PROPN
cjfa-59252	309	2	charles	charles	PROPN
cjfa-59252	309	3	segun	segun	VERB
cjfa-59252	309	4	ilelaboye	ilelaboye	PROPN
cjfa-59252	309	5	,	,	PUNCT
cjfa-59252	309	6	muyiwa	muyiwa	PROPN
cjfa-59252	309	7	ezekiel	ezekiel	PROPN
cjfa-59252	309	8	alade7676	alade7676	PROPN
cjfa-59252	309	9	ojeka	ojeka	PROPN
cjfa-59252	309	10	,	,	PUNCT
cjfa-59252	309	11	s.	s.	PROPN
cjfa-59252	309	12	,	,	PUNCT
cjfa-59252	309	13	adegboye	adegboye	PROPN
cjfa-59252	309	14	,	,	PUNCT
cjfa-59252	309	15	a.	a.	NOUN
cjfa-59252	309	16	,	,	PUNCT
cjfa-59252	309	17	&	&	CCONJ
cjfa-59252	309	18	dahunsi	dahunsi	PROPN
cjfa-59252	309	19	,	,	PUNCT
cjfa-59252	309	20	o.	o.	NOUN
cjfa-59252	309	21	(	(	PUNCT
cjfa-59252	309	22	2021	2021	NUM
cjfa-59252	309	23	)	)	PUNCT
cjfa-59252	309	24	.	.	PUNCT
cjfa-59252	310	1	audit	audit	NOUN
cjfa-59252	310	2	committee	committee	NOUN
cjfa-59252	310	3	characteristics	characteristic	NOUN
cjfa-59252	310	4	and	and	CCONJ
cjfa-59252	310	5	nonperforming	nonperforme	VERB
cjfa-59252	310	6	loans	loan	NOUN
cjfa-59252	310	7	in	in	ADP
cjfa-59252	310	8	nigerian	nigerian	ADJ
cjfa-59252	310	9	deposit	deposit	NOUN
cjfa-59252	310	10	money	money	NOUN
cjfa-59252	310	11	banks	bank	NOUN
cjfa-59252	310	12	.	.	PUNCT
cjfa-59252	311	1	european	european	PROPN
cjfa-59252	311	2	journal	journal	PROPN
cjfa-59252	311	3	of	of	ADP
cjfa-59252	311	4	accounting	accounting	NOUN
cjfa-59252	311	5	,	,	PUNCT
cjfa-59252	311	6	auditing	auditing	NOUN
cjfa-59252	311	7	and	and	CCONJ
cjfa-59252	311	8	finance	finance	NOUN
cjfa-59252	311	9	research	research	NOUN
cjfa-59252	311	10	,	,	PUNCT
cjfa-59252	311	11	9(4	9(4	NUM
cjfa-59252	311	12	)	)	PUNCT
cjfa-59252	311	13	,	,	PUNCT
cjfa-59252	311	14	27–39	27–39	NUM
cjfa-59252	311	15	.	.	PUNCT
cjfa-59252	312	1	pham	pham	PROPN
cjfa-59252	312	2	,	,	PUNCT
cjfa-59252	312	3	h.n	h.n	PROPN
cjfa-59252	312	4	.	.	PROPN
cjfa-59252	312	5	(	(	PUNCT
cjfa-59252	312	6	2021	2021	NUM
cjfa-59252	312	7	)	)	PUNCT
cjfa-59252	312	8	.	.	PUNCT
cjfa-59252	313	1	how	how	SCONJ
cjfa-59252	313	2	does	do	AUX
cjfa-59252	313	3	internal	internal	ADJ
cjfa-59252	313	4	control	control	NOUN
cjfa-59252	313	5	affect	affect	VERB
cjfa-59252	313	6	bank	bank	NOUN
cjfa-59252	313	7	credit	credit	NOUN
cjfa-59252	313	8	risk	risk	NOUN
cjfa-59252	313	9	in	in	ADP
cjfa-59252	313	10	vietnam	vietnam	PROPN
cjfa-59252	313	11	?	?	PUNCT
cjfa-59252	314	1	journal	journal	NOUN
cjfa-59252	314	2	of	of	ADP
cjfa-59252	314	3	asian	asian	ADJ
cjfa-59252	314	4	finance	finance	NOUN
cjfa-59252	314	5	,	,	PUNCT
cjfa-59252	314	6	economics	economic	NOUN
cjfa-59252	314	7	and	and	CCONJ
cjfa-59252	314	8	business	business	NOUN
cjfa-59252	314	9	,	,	PUNCT
cjfa-59252	314	10	8(1	8(1	NOUN
cjfa-59252	314	11	)	)	PUNCT
cjfa-59252	314	12	,	,	PUNCT
cjfa-59252	314	13	873–880	873–880	NUM
cjfa-59252	314	14	.	.	PUNCT
cjfa-59252	315	1	http://doi.org/10.13106/	http://doi.org/10.13106/	PROPN
cjfa-59252	315	2	jafeb.2021.vol8.no1.873	jafeb.2021.vol8.no1.873	PROPN
cjfa-59252	315	3	.	.	PUNCT
cjfa-59252	316	1	popoola	popoola	PROPN
cjfa-59252	316	2	,	,	PUNCT
cjfa-59252	316	3	m.l	m.l	PROPN
cjfa-59252	316	4	.	.	PROPN
cjfa-59252	316	5	,	,	PUNCT
cjfa-59252	316	6	ishaya	ishaya	PROPN
cjfa-59252	316	7	,	,	PUNCT
cjfa-59252	316	8	l.c	l.c	PROPN
cjfa-59252	316	9	.	.	PROPN
cjfa-59252	316	10	&	&	CCONJ
cjfa-59252	316	11	aisha	aisha	PROPN
cjfa-59252	316	12	,	,	PUNCT
cjfa-59252	316	13	n.m	n.m	PROPN
cjfa-59252	316	14	.	.	PROPN
cjfa-59252	316	15	(	(	PUNCT
cjfa-59252	316	16	2021	2021	NUM
cjfa-59252	316	17	)	)	PUNCT
cjfa-59252	316	18	.	.	PUNCT
cjfa-59252	317	1	bank	bank	NOUN
cjfa-59252	317	2	specific	specific	ADJ
cjfa-59252	317	3	factors	factor	NOUN
cjfa-59252	317	4	and	and	CCONJ
cjfa-59252	317	5	asset	asset	NOUN
cjfa-59252	317	6	quality	quality	NOUN
cjfa-59252	317	7	of	of	ADP
cjfa-59252	317	8	listed	list	VERB
cjfa-59252	317	9	deposit	deposit	NOUN
cjfa-59252	317	10	money	money	NOUN
cjfa-59252	317	11	banks	bank	NOUN
cjfa-59252	317	12	in	in	ADP
cjfa-59252	317	13	nigeria	nigeria	PROPN
cjfa-59252	317	14	.	.	PUNCT
cjfa-59252	318	1	gusau	gusau	PROPN
cjfa-59252	318	2	journal	journal	PROPN
cjfa-59252	318	3	of	of	ADP
cjfa-59252	318	4	accounting	accounting	NOUN
cjfa-59252	318	5	and	and	CCONJ
cjfa-59252	318	6	finance	finance	NOUN
cjfa-59252	318	7	,	,	PUNCT
cjfa-59252	318	8	2(2	2(2	NUM
cjfa-59252	318	9	)	)	PUNCT
cjfa-59252	318	10	,	,	PUNCT
cjfa-59252	318	11	1–10	1–10	NOUN
cjfa-59252	318	12	.	.	PUNCT
cjfa-59252	319	1	potharla	potharla	PROPN
cjfa-59252	319	2	,	,	PUNCT
cjfa-59252	319	3	s.	s.	PROPN
cjfa-59252	319	4	,	,	PUNCT
cjfa-59252	319	5	&	&	CCONJ
cjfa-59252	319	6	kolpula	kolpula	PROPN
cjfa-59252	319	7	,	,	PUNCT
cjfa-59252	319	8	s.	s.	PROPN
cjfa-59252	319	9	(	(	PUNCT
cjfa-59252	319	10	2023	2023	NUM
cjfa-59252	319	11	)	)	PUNCT
cjfa-59252	319	12	.	.	PUNCT
cjfa-59252	320	1	board	board	NOUN
cjfa-59252	320	2	independence	independence	NOUN
cjfa-59252	320	3	and	and	CCONJ
cjfa-59252	320	4	earnings	earning	NOUN
cjfa-59252	320	5	stability	stability	NOUN
cjfa-59252	320	6	:	:	PUNCT
cjfa-59252	320	7	a	a	DET
cjfa-59252	320	8	non	non	ADJ
cjfa-59252	320	9	-	-	ADJ
cjfa-59252	320	10	linear	linear	ADJ
cjfa-59252	320	11	perspective	perspective	NOUN
cjfa-59252	320	12	from	from	ADP
cjfa-59252	320	13	indian	indian	ADJ
cjfa-59252	320	14	companies	company	NOUN
cjfa-59252	320	15	.	.	PUNCT
cjfa-59252	321	1	copernican	copernican	PROPN
cjfa-59252	321	2	journal	journal	PROPN
cjfa-59252	321	3	of	of	ADP
cjfa-59252	321	4	finance	finance	PROPN
cjfa-59252	321	5	&	&	CCONJ
cjfa-59252	321	6	accounting	accounting	NOUN
cjfa-59252	321	7	,	,	PUNCT
cjfa-59252	321	8	12(4	12(4	NUM
cjfa-59252	321	9	)	)	PUNCT
cjfa-59252	321	10	,	,	PUNCT
cjfa-59252	321	11	73–88	73–88	NUM
cjfa-59252	321	12	.	.	PUNCT
cjfa-59252	321	13	http://dx.doi.org/10.12775/cjfa.2023.021	http://dx.doi.org/10.12775/cjfa.2023.021	PROPN
cjfa-59252	321	14	.	.	PUNCT
cjfa-59252	322	1	ramadhanti	ramadhanti	PROPN
cjfa-59252	322	2	,	,	PUNCT
cjfa-59252	322	3	j.	j.	PROPN
cjfa-59252	322	4	,	,	PUNCT
cjfa-59252	322	5	butar	butar	NOUN
cjfa-59252	322	6	,	,	PUNCT
cjfa-59252	322	7	i.d	i.d	PROPN
cjfa-59252	322	8	.	.	PROPN
cjfa-59252	322	9	,	,	PUNCT
cjfa-59252	322	10	&	&	CCONJ
cjfa-59252	322	11	pangaribuan	pangaribuan	PROPN
cjfa-59252	322	12	,	,	PUNCT
cjfa-59252	322	13	c.h	c.h	PROPN
cjfa-59252	322	14	.	.	PROPN
cjfa-59252	322	15	(	(	PUNCT
cjfa-59252	322	16	2021	2021	NUM
cjfa-59252	322	17	)	)	PUNCT
cjfa-59252	322	18	.	.	PUNCT
cjfa-59252	323	1	the	the	DET
cjfa-59252	323	2	analysis	analysis	NOUN
cjfa-59252	323	3	of	of	ADP
cjfa-59252	323	4	corporate	corporate	ADJ
cjfa-59252	323	5	governance	governance	NOUN
cjfa-59252	323	6	on	on	ADP
cjfa-59252	323	7	non	non	ADJ
cjfa-59252	323	8	–	–	PUNCT
cjfa-59252	323	9	performing	perform	VERB
cjfa-59252	323	10	loans	loan	NOUN
cjfa-59252	323	11	in	in	ADP
cjfa-59252	323	12	indonesia	indonesia	PROPN
cjfa-59252	323	13	:	:	PUNCT
cjfa-59252	323	14	evidence	evidence	NOUN
cjfa-59252	323	15	from	from	ADP
cjfa-59252	323	16	indonesia	indonesia	PROPN
cjfa-59252	323	17	.	.	PROPN
cjfa-59252	323	18	journal	journal	PROPN
cjfa-59252	323	19	of	of	ADP
cjfa-59252	323	20	business	business	NOUN
cjfa-59252	323	21	management	management	NOUN
cjfa-59252	323	22	and	and	CCONJ
cjfa-59252	323	23	social	social	ADJ
cjfa-59252	323	24	sciences	science	NOUN
cjfa-59252	323	25	studies	study	NOUN
cjfa-59252	323	26	,	,	PUNCT
cjfa-59252	323	27	1(1	1(1	NUM
cjfa-59252	323	28	)	)	PUNCT
cjfa-59252	323	29	,	,	PUNCT
cjfa-59252	323	30	1–23	1–23	NOUN
cjfa-59252	323	31	.	.	PUNCT
cjfa-59252	324	1	https://doi	https://doi	X
cjfa-59252	324	2	.	.	PUNCT
cjfa-59252	324	3	org/10.53748	org/10.53748	PROPN
cjfa-59252	324	4	/	/	SYM
cjfa-59252	324	5	jbms.v1i1.5	jbms.v1i1.5	PROPN
cjfa-59252	324	6	.	.	PROPN
cjfa-59252	324	7	rashid	rashid	PROPN
cjfa-59252	324	8	,	,	PUNCT
cjfa-59252	324	9	a.	a.	NOUN
cjfa-59252	324	10	(	(	PUNCT
cjfa-59252	324	11	2017	2017	NUM
cjfa-59252	324	12	)	)	PUNCT
cjfa-59252	324	13	.	.	PUNCT
cjfa-59252	325	1	board	board	NOUN
cjfa-59252	325	2	independence	independence	NOUN
cjfa-59252	325	3	and	and	CCONJ
cjfa-59252	325	4	firm	firm	ADJ
cjfa-59252	325	5	performance	performance	NOUN
cjfa-59252	325	6	in	in	ADP
cjfa-59252	325	7	bangladesh	bangladesh	NOUN
cjfa-59252	325	8	.	.	PUNCT
cjfa-59252	326	1	future	future	ADJ
cjfa-59252	326	2	business	business	NOUN
cjfa-59252	326	3	journal	journal	NOUN
cjfa-59252	326	4	,	,	PUNCT
cjfa-59252	326	5	4(1	4(1	NOUN
cjfa-59252	326	6	)	)	PUNCT
cjfa-59252	326	7	,	,	PUNCT
cjfa-59252	326	8	34–49	34–49	NUM
cjfa-59252	326	9	.	.	PUNCT
cjfa-59252	327	1	http://doi.org/10.1016/j.fbj.2017.11.003	http://doi.org/10.1016/j.fbj.2017.11.003	PROPN
cjfa-59252	327	2	.	.	PUNCT
cjfa-59252	328	1	sanni	sanni	PROPN
cjfa-59252	328	2	,	,	PUNCT
cjfa-59252	328	3	o.n	o.n	PROPN
cjfa-59252	328	4	.	.	PROPN
cjfa-59252	328	5	,	,	PUNCT
cjfa-59252	328	6	shali	shali	PROPN
cjfa-59252	328	7	,	,	PUNCT
cjfa-59252	328	8	a.	a.	PROPN
cjfa-59252	328	9	,	,	PUNCT
cjfa-59252	328	10	&	&	CCONJ
cjfa-59252	328	11	kanwai	kanwai	PROPN
cjfa-59252	328	12	,	,	PUNCT
cjfa-59252	328	13	p.	p.	NOUN
cjfa-59252	328	14	(	(	PUNCT
cjfa-59252	328	15	2019	2019	NUM
cjfa-59252	328	16	)	)	PUNCT
cjfa-59252	328	17	.	.	PUNCT
cjfa-59252	329	1	effect	effect	NOUN
cjfa-59252	329	2	of	of	ADP
cjfa-59252	329	3	board	board	NOUN
cjfa-59252	329	4	independence	independence	NOUN
cjfa-59252	329	5	and	and	CCONJ
cjfa-59252	329	6	risk	risk	NOUN
cjfa-59252	329	7	management	management	NOUN
cjfa-59252	329	8	on	on	ADP
cjfa-59252	329	9	financial	financial	ADJ
cjfa-59252	329	10	performance	performance	NOUN
cjfa-59252	329	11	of	of	ADP
cjfa-59252	329	12	listed	list	VERB
cjfa-59252	329	13	deposit	deposit	NOUN
cjfa-59252	329	14	money	money	NOUN
cjfa-59252	329	15	banks	bank	NOUN
cjfa-59252	329	16	in	in	ADP
cjfa-59252	329	17	nigeria	nigeria	PROPN
cjfa-59252	329	18	.	.	PUNCT
cjfa-59252	330	1	journal	journal	PROPN
cjfa-59252	330	2	of	of	ADP
cjfa-59252	330	3	business	business	NOUN
cjfa-59252	330	4	innovation	innovation	NOUN
cjfa-59252	330	5	jurnal	jurnal	PROPN
cjfa-59252	330	6	inovasi	inovasi	PROPN
cjfa-59252	330	7	perniagaan	perniagaan	PROPN
cjfa-59252	330	8	,	,	PUNCT
cjfa-59252	330	9	4(2	4(2	NUM
cjfa-59252	330	10	)	)	PUNCT
cjfa-59252	330	11	,	,	PUNCT
cjfa-59252	330	12	22–35	22–35	NUM
cjfa-59252	330	13	.	.	PUNCT
cjfa-59252	331	1	sen	sen	PROPN
cjfa-59252	331	2	,	,	PUNCT
cjfa-59252	331	3	k.k	k.k	PROPN
cjfa-59252	331	4	.	.	PROPN
cjfa-59252	331	5	,	,	PUNCT
cjfa-59252	331	6	abedin	abedin	PROPN
cjfa-59252	331	7	,	,	PUNCT
cjfa-59252	331	8	m.t	m.t	PROPN
cjfa-59252	331	9	.	.	PROPN
cjfa-59252	331	10	,	,	PUNCT
cjfa-59252	331	11	hossain	hossain	PROPN
cjfa-59252	331	12	,	,	PUNCT
cjfa-59252	331	13	t.	t.	PROPN
cjfa-59252	331	14	&	&	CCONJ
cjfa-59252	331	15	ghosh	ghosh	PROPN
cjfa-59252	331	16	,	,	PUNCT
cjfa-59252	331	17	r.	r.	PROPN
cjfa-59252	331	18	(	(	PUNCT
cjfa-59252	331	19	2022	2022	NUM
cjfa-59252	331	20	)	)	PUNCT
cjfa-59252	331	21	.	.	PUNCT
cjfa-59252	332	1	audit	audit	NOUN
cjfa-59252	332	2	committee	committee	NOUN
cjfa-59252	332	3	independence	independence	NOUN
cjfa-59252	332	4	,	,	PUNCT
cjfa-59252	332	5	director	director	NOUN
cjfa-59252	332	6	ownership	ownership	NOUN
cjfa-59252	332	7	,	,	PUNCT
cjfa-59252	332	8	audit	audit	NOUN
cjfa-59252	332	9	quality	quality	NOUN
cjfa-59252	332	10	and	and	CCONJ
cjfa-59252	332	11	non	non	ADJ
cjfa-59252	332	12	-	-	ADJ
cjfa-59252	332	13	performing	performing	ADJ
cjfa-59252	332	14	loans	loan	NOUN
cjfa-59252	332	15	,	,	PUNCT
cjfa-59252	332	16	asian	asian	ADJ
cjfa-59252	332	17	journal	journal	NOUN
cjfa-59252	332	18	of	of	ADP
cjfa-59252	332	19	accounting	accounting	NOUN
cjfa-59252	332	20	and	and	CCONJ
cjfa-59252	332	21	governance	governance	NOUN
cjfa-59252	332	22	,	,	PUNCT
cjfa-59252	332	23	18	18	NUM
cjfa-59252	332	24	,	,	PUNCT
cjfa-59252	332	25	69–83	69–83	NUM
cjfa-59252	332	26	.	.	PUNCT
cjfa-59252	333	1	http://dx.doi.org/10.17576/ajag-2022-18-05	http://dx.doi.org/10.17576/ajag-2022-18-05	PROPN
cjfa-59252	333	2	.	.	PROPN
cjfa-59252	333	3	umar	umar	PROPN
cjfa-59252	333	4	,	,	PUNCT
cjfa-59252	333	5	h.	h.	PROPN
cjfa-59252	333	6	,	,	PUNCT
cjfa-59252	333	7	&	&	CCONJ
cjfa-59252	333	8	dikko	dikko	PROPN
cjfa-59252	333	9	,	,	PUNCT
cjfa-59252	333	10	m.u	m.u	PROPN
cjfa-59252	333	11	.	.	PROPN
cjfa-59252	333	12	(	(	PUNCT
cjfa-59252	333	13	2018	2018	NUM
cjfa-59252	333	14	)	)	PUNCT
cjfa-59252	333	15	.	.	PUNCT
cjfa-59252	334	1	the	the	DET
cjfa-59252	334	2	effect	effect	NOUN
cjfa-59252	334	3	of	of	ADP
cjfa-59252	334	4	internal	internal	ADJ
cjfa-59252	334	5	control	control	NOUN
cjfa-59252	334	6	on	on	ADP
cjfa-59252	334	7	performance	performance	NOUN
cjfa-59252	334	8	of	of	ADP
cjfa-59252	334	9	commercial	commercial	ADJ
cjfa-59252	334	10	banks	bank	NOUN
cjfa-59252	334	11	in	in	ADP
cjfa-59252	334	12	nigeria	nigeria	PROPN
cjfa-59252	334	13	.	.	PUNCT
cjfa-59252	335	1	international	international	ADJ
cjfa-59252	335	2	journal	journal	PROPN
cjfa-59252	335	3	of	of	ADP
cjfa-59252	335	4	management	management	NOUN
cjfa-59252	335	5	and	and	CCONJ
cjfa-59252	335	6	research	research	NOUN
cjfa-59252	335	7	review	review	NOUN
cjfa-59252	335	8	,	,	PUNCT
cjfa-59252	335	9	8(6	8(6	NUM
cjfa-59252	335	10	)	)	PUNCT
cjfa-59252	335	11	,	,	PUNCT
cjfa-59252	335	12	13–32	13–32	NUM
cjfa-59252	335	13	.	.	X
cjfa-59252	335	14	wafula	wafula	PROPN
cjfa-59252	335	15	,	,	PUNCT
cjfa-59252	335	16	j.	j.	PROPN
cjfa-59252	335	17	,	,	PUNCT
cjfa-59252	335	18	muli	muli	PROPN
cjfa-59252	335	19	,	,	PUNCT
cjfa-59252	335	20	m.	m.	NOUN
cjfa-59252	335	21	,	,	PUNCT
cjfa-59252	335	22	&	&	CCONJ
cjfa-59252	335	23	bulla	bulla	PROPN
cjfa-59252	335	24	,	,	PUNCT
cjfa-59252	335	25	d.	d.	PROPN
cjfa-59252	335	26	(	(	PUNCT
cjfa-59252	335	27	2023	2023	NUM
cjfa-59252	335	28	)	)	PUNCT
cjfa-59252	335	29	.	.	PUNCT
cjfa-59252	336	1	effect	effect	NOUN
cjfa-59252	336	2	of	of	ADP
cjfa-59252	336	3	credit	credit	NOUN
cjfa-59252	336	4	monitoring	monitoring	NOUN
cjfa-59252	336	5	practices	practice	NOUN
cjfa-59252	336	6	on	on	ADP
cjfa-59252	336	7	non	non	ADJ
cjfa-59252	336	8	performing	perform	VERB
cjfa-59252	336	9	loans	loan	NOUN
cjfa-59252	336	10	among	among	ADP
cjfa-59252	336	11	microfinance	microfinance	NOUN
cjfa-59252	336	12	institutions	institution	NOUN
cjfa-59252	336	13	in	in	ADP
cjfa-59252	336	14	kenya	kenya	PROPN
cjfa-59252	336	15	.	.	PUNCT
cjfa-59252	337	1	african	african	ADJ
cjfa-59252	337	2	journal	journal	PROPN
cjfa-59252	337	3	of	of	ADP
cjfa-59252	337	4	empirical	empirical	ADJ
cjfa-59252	337	5	research	research	NOUN
cjfa-59252	337	6	,	,	PUNCT
cjfa-59252	337	7	4(2	4(2	NUM
cjfa-59252	337	8	)	)	PUNCT
cjfa-59252	337	9	,	,	PUNCT
cjfa-59252	337	10	32–40	32–40	NUM
cjfa-59252	337	11	.	.	PUNCT
cjfa-59252	338	1	world	world	NOUN
cjfa-59252	338	2	database	database	NOUN
cjfa-59252	338	3	(	(	PUNCT
cjfa-59252	338	4	2020	2020	NUM
cjfa-59252	338	5	)	)	PUNCT
cjfa-59252	338	6	.	.	PUNCT
cjfa-59252	339	1	performance	performance	NOUN
cjfa-59252	339	2	of	of	ADP
cjfa-59252	339	3	risk	risk	NOUN
cjfa-59252	339	4	assets	asset	NOUN
cjfa-59252	339	5	across	across	ADP
cjfa-59252	339	6	the	the	DET
cjfa-59252	339	7	world	world	NOUN
cjfa-59252	339	8	.	.	PUNCT
cjfa-59252	340	1	zgarni	zgarni	PROPN
cjfa-59252	340	2	,	,	PUNCT
cjfa-59252	340	3	a.	a.	PROPN
cjfa-59252	340	4	,	,	PUNCT
cjfa-59252	340	5	fedhila	fedhila	PROPN
cjfa-59252	340	6	,	,	PUNCT
cjfa-59252	340	7	h.	h.	PROPN
cjfa-59252	340	8	,	,	PUNCT
cjfa-59252	340	9	&	&	CCONJ
cjfa-59252	340	10	gaied	gaie	VERB
cjfa-59252	340	11	,	,	PUNCT
cjfa-59252	340	12	m.	m.	NOUN
cjfa-59252	340	13	(	(	PUNCT
cjfa-59252	340	14	2018	2018	NUM
cjfa-59252	340	15	)	)	PUNCT
cjfa-59252	340	16	.	.	PUNCT
cjfa-59252	341	1	audit	audit	NOUN
cjfa-59252	341	2	committee	committee	NOUN
cjfa-59252	341	3	and	and	CCONJ
cjfa-59252	341	4	discretionary	discretionary	ADJ
cjfa-59252	341	5	loan	loan	NOUN
cjfa-59252	341	6	loss	loss	NOUN
cjfa-59252	341	7	provisions	provision	NOUN
cjfa-59252	341	8	in	in	ADP
cjfa-59252	341	9	tunisian	tunisian	ADJ
cjfa-59252	341	10	commercial	commercial	ADJ
cjfa-59252	341	11	banks	bank	NOUN
cjfa-59252	341	12	.	.	PUNCT
cjfa-59252	342	1	international	international	ADJ
cjfa-59252	342	2	journal	journal	PROPN
cjfa-59252	342	3	of	of	ADP
cjfa-59252	342	4	economics	economic	NOUN
cjfa-59252	342	5	and	and	CCONJ
cjfa-59252	342	6	finance	finance	NOUN
cjfa-59252	342	7	issues	issue	NOUN
cjfa-59252	342	8	,	,	PUNCT
cjfa-59252	342	9	8(2	8(2	NUM
cjfa-59252	342	10	)	)	PUNCT
cjfa-59252	342	11	,	,	PUNCT
cjfa-59252	342	12	85–93	85–93	NUM
cjfa-59252	342	13	.	.	PUNCT
cjfa-59252	343	1	zhao	zhao	PROPN
cjfa-59252	343	2	,	,	PUNCT
cjfa-59252	343	3	w.	w.	PROPN
cjfa-59252	343	4	&	&	CCONJ
cjfa-59252	343	5	ooi	ooi	PROPN
cjfa-59252	343	6	,	,	PUNCT
cjfa-59252	343	7	k.l	k.l	PROPN
cjfa-59252	343	8	.	.	PROPN
cjfa-59252	343	9	(	(	PUNCT
cjfa-59252	343	10	2023	2023	NUM
cjfa-59252	343	11	)	)	PUNCT
cjfa-59252	343	12	.	.	PUNCT
cjfa-59252	344	1	internal	internal	ADJ
cjfa-59252	344	2	control	control	NOUN
cjfa-59252	344	3	and	and	CCONJ
cjfa-59252	344	4	financial	financial	ADJ
cjfa-59252	344	5	risk	risk	NOUN
cjfa-59252	344	6	of	of	ADP
cjfa-59252	344	7	listed	list	VERB
cjfa-59252	344	8	companies	company	NOUN
cjfa-59252	344	9	in	in	ADP
cjfa-59252	344	10	china	china	PROPN
cjfa-59252	344	11	.	.	PUNCT
cjfa-59252	345	1	international	international	ADJ
cjfa-59252	345	2	journal	journal	PROPN
cjfa-59252	345	3	of	of	ADP
cjfa-59252	345	4	accounting	accounting	NOUN
cjfa-59252	345	5	,	,	PUNCT
cjfa-59252	345	6	finance	finance	NOUN
cjfa-59252	345	7	and	and	CCONJ
cjfa-59252	345	8	business	business	NOUN
cjfa-59252	345	9	,	,	PUNCT
cjfa-59252	345	10	8(46	8(46	NUM
cjfa-59252	345	11	)	)	PUNCT
cjfa-59252	345	12	,	,	PUNCT
cjfa-59252	345	13	137–152	137–152	NUM
cjfa-59252	345	14	.	.	PUNCT
cjfa-59252	346	1	http://	http://	PROPN
cjfa-59252	346	2	doi.org/10.55573/ijafb.084610	doi.org/10.55573/ijafb.084610	PROPN
cjfa-59252	346	3	.	.	PUNCT
cjfa-59252	347	1	http://	http://	PROPN
cjfa-59252	347	2	doi.org	doi.org	NUM
cjfa-59252	347	3	http://dx.doi.org/10.55573/ijafb.084610	http://dx.doi.org/10.55573/ijafb.084610	VERB