id	sid	tid	token	lemma	pos
cjfa-63100	1	1	copernican	copernican	PROPN
cjfa-63100	1	2	journal	journal	PROPN
cjfa-63100	1	3	of	of	ADP
cjfa-63100	1	4	finance	finance	PROPN
cjfa-63100	1	5	&	&	CCONJ
cjfa-63100	1	6	accounting	accounting	PROPN
cjfa-63100	1	7	e	e	PROPN
cjfa-63100	1	8	-	-	PROPN
cjfa-63100	1	9	issn	issn	PROPN
cjfa-63100	1	10	2300	2300	NUM
cjfa-63100	1	11	-	-	SYM
cjfa-63100	1	12	3065	3065	NUM
cjfa-63100	1	13	p	p	PROPN
cjfa-63100	1	14	-	-	PUNCT
cjfa-63100	1	15	issn	issn	PROPN
cjfa-63100	1	16	2300	2300	NUM
cjfa-63100	1	17	-	-	SYM
cjfa-63100	1	18	12402025	12402025	NUM
cjfa-63100	1	19	,	,	PUNCT
cjfa-63100	1	20	volume	volume	NOUN
cjfa-63100	1	21	14	14	NUM
cjfa-63100	1	22	,	,	PUNCT
cjfa-63100	1	23	issue	issue	NOUN
cjfa-63100	1	24	1	1	NUM
cjfa-63100	1	25	date	date	NOUN
cjfa-63100	1	26	of	of	ADP
cjfa-63100	1	27	submission	submission	NOUN
cjfa-63100	1	28	:	:	PUNCT
cjfa-63100	1	29	january	january	PROPN
cjfa-63100	1	30	27	27	NUM
cjfa-63100	1	31	,	,	PUNCT
cjfa-63100	1	32	2025	2025	NUM
cjfa-63100	1	33	;	;	PUNCT
cjfa-63100	1	34	date	date	NOUN
cjfa-63100	1	35	of	of	ADP
cjfa-63100	1	36	acceptance	acceptance	NOUN
cjfa-63100	1	37	:	:	PUNCT
cjfa-63100	1	38	april	april	PROPN
cjfa-63100	1	39	23	23	NUM
cjfa-63100	1	40	,	,	PUNCT
cjfa-63100	1	41	2025	2025	NUM
cjfa-63100	1	42	.	.	PUNCT
cjfa-63100	2	1	*	*	PUNCT
cjfa-63100	2	2	contact	contact	NOUN
cjfa-63100	2	3	information	information	NOUN
cjfa-63100	2	4	:	:	PUNCT
cjfa-63100	2	5	goodnewsgureje88@gmail.com	goodnewsgureje88@gmail.com	X
cjfa-63100	2	6	,	,	PUNCT
cjfa-63100	2	7	department	department	NOUN
cjfa-63100	2	8	of	of	ADP
cjfa-63100	2	9	accounting	accounting	PROPN
cjfa-63100	2	10	,	,	PUNCT
cjfa-63100	2	11	university	university	NOUN
cjfa-63100	2	12	of	of	ADP
cjfa-63100	2	13	lagos	lago	NOUN
cjfa-63100	2	14	,	,	PUNCT
cjfa-63100	2	15	lagos	lago	NOUN
cjfa-63100	2	16	,	,	PUNCT
cjfa-63100	2	17	nigeria	nigeria	PROPN
cjfa-63100	2	18	,	,	PUNCT
cjfa-63100	2	19	phone	phone	NOUN
cjfa-63100	2	20	:	:	PUNCT
cjfa-63100	2	21	+2348131695019	+2348131695019	NUM
cjfa-63100	2	22	;	;	PUNCT
cjfa-63100	2	23	orcid	orcid	PROPN
cjfa-63100	3	1	i	i	NOUN
cjfa-63100	3	2	d	d	NOUN
cjfa-63100	3	3	:	:	PUNCT
cjfa-63100	3	4	https://orcid	https://orcid	PROPN
cjfa-63100	3	5	.	.	PUNCT
cjfa-63100	3	6	org/0009	org/0009	NOUN
cjfa-63100	3	7	-	-	PUNCT
cjfa-63100	3	8	0007	0007	NUM
cjfa-63100	3	9	-	-	PUNCT
cjfa-63100	3	10	7155	7155	NUM
cjfa-63100	3	11	-	-	PUNCT
cjfa-63100	3	12	7745	7745	NUM
cjfa-63100	3	13	.	.	PUNCT
cjfa-63100	4	1	*	*	PUNCT
cjfa-63100	4	2	*	*	PUNCT
cjfa-63100	4	3	contact	contact	NOUN
cjfa-63100	4	4	information	information	NOUN
cjfa-63100	4	5	(	(	PUNCT
cjfa-63100	4	6	corresponding	correspond	VERB
cjfa-63100	4	7	author	author	NOUN
cjfa-63100	4	8	):	):	PUNCT
cjfa-63100	4	9	ookpala@unilag.edu.ng	ookpala@unilag.edu.ng	NOUN
cjfa-63100	4	10	,	,	PUNCT
cjfa-63100	4	11	department	department	NOUN
cjfa-63100	4	12	of	of	ADP
cjfa-63100	4	13	accounting	accounting	PROPN
cjfa-63100	4	14	,	,	PUNCT
cjfa-63100	4	15	university	university	NOUN
cjfa-63100	4	16	of	of	ADP
cjfa-63100	4	17	lagos	lago	NOUN
cjfa-63100	4	18	,	,	PUNCT
cjfa-63100	4	19	lagos	lago	NOUN
cjfa-63100	4	20	,	,	PUNCT
cjfa-63100	4	21	nigeria	nigeria	PROPN
cjfa-63100	4	22	,	,	PUNCT
cjfa-63100	4	23	phone	phone	NOUN
cjfa-63100	4	24	:	:	PUNCT
cjfa-63100	4	25	+23480330763	+23480330763	NUM
cjfa-63100	4	26	;	;	PUNCT
cjfa-63100	4	27	orcid	orcid	PROPN
cjfa-63100	5	1	i	i	NOUN
cjfa-63100	5	2	d	d	NOUN
cjfa-63100	5	3	:	:	PUNCT
cjfa-63100	5	4	https://orcid.org/0000-0002-9943-6730	https://orcid.org/0000-0002-9943-6730	NOUN
cjfa-63100	5	5	.	.	PUNCT
cjfa-63100	6	1	*	*	PUNCT
cjfa-63100	6	2	*	*	PUNCT
cjfa-63100	6	3	*	*	PUNCT
cjfa-63100	6	4	contact	contact	NOUN
cjfa-63100	6	5	information	information	NOUN
cjfa-63100	6	6	:	:	PUNCT
cjfa-63100	7	1	pilgrimcol@yahoo.com	pilgrimcol@yahoo.com	X
cjfa-63100	7	2	,	,	PUNCT
cjfa-63100	7	3	department	department	NOUN
cjfa-63100	7	4	of	of	ADP
cjfa-63100	7	5	accounting	accounting	PROPN
cjfa-63100	7	6	,	,	PUNCT
cjfa-63100	7	7	university	university	NOUN
cjfa-63100	7	8	of	of	ADP
cjfa-63100	7	9	lagos	lago	NOUN
cjfa-63100	7	10	,	,	PUNCT
cjfa-63100	7	11	lagos	lago	NOUN
cjfa-63100	7	12	,	,	PUNCT
cjfa-63100	7	13	nigeria	nigeria	PROPN
cjfa-63100	7	14	,	,	PUNCT
cjfa-63100	7	15	phone	phone	NOUN
cjfa-63100	7	16	:	:	PUNCT
cjfa-63100	7	17	+2348069561340	+2348069561340	NUM
cjfa-63100	7	18	;	;	PUNCT
cjfa-63100	7	19	orcid	orcid	NOUN
cjfa-63100	8	1	i	i	NOUN
cjfa-63100	8	2	d	d	NOUN
cjfa-63100	8	3	:	:	PUNCT
cjfa-63100	8	4	https://orcid	https://orcid	PROPN
cjfa-63100	8	5	.	.	PUNCT
cjfa-63100	8	6	org/0000	org/0000	NOUN
cjfa-63100	8	7	-	-	PUNCT
cjfa-63100	8	8	0002	0002	NUM
cjfa-63100	8	9	-	-	PUNCT
cjfa-63100	8	10	6650	6650	NUM
cjfa-63100	8	11	-	-	PUNCT
cjfa-63100	8	12	8419	8419	NUM
cjfa-63100	8	13	.	.	PUNCT
cjfa-63100	9	1	gureje	gureje	PROPN
cjfa-63100	9	2	,	,	PUNCT
cjfa-63100	9	3	g.k	g.k	PROPN
cjfa-63100	9	4	.	.	PROPN
cjfa-63100	9	5	,	,	PUNCT
cjfa-63100	9	6	okpala	okpala	PROPN
cjfa-63100	9	7	o.p	o.p	PROPN
cjfa-63100	9	8	.	.	PROPN
cjfa-63100	9	9	,	,	PUNCT
cjfa-63100	9	10	oboh	oboh	PROPN
cjfa-63100	9	11	,	,	PUNCT
cjfa-63100	9	12	c.s	c.s	PROPN
cjfa-63100	9	13	.	.	PROPN
cjfa-63100	9	14	(	(	PUNCT
cjfa-63100	9	15	2025	2025	NUM
cjfa-63100	9	16	)	)	PUNCT
cjfa-63100	9	17	.	.	PUNCT
cjfa-63100	10	1	determinants	determinant	NOUN
cjfa-63100	10	2	of	of	ADP
cjfa-63100	10	3	audit	audit	NOUN
cjfa-63100	10	4	fees	fee	NOUN
cjfa-63100	10	5	among	among	ADP
cjfa-63100	10	6	insurance	insurance	NOUN
cjfa-63100	10	7	firms	firm	NOUN
cjfa-63100	10	8	in	in	ADP
cjfa-63100	10	9	nigeria	nigeria	PROPN
cjfa-63100	10	10	.	.	PUNCT
cjfa-63100	11	1	copernican	copernican	PROPN
cjfa-63100	11	2	journal	journal	PROPN
cjfa-63100	11	3	of	of	ADP
cjfa-63100	11	4	finance	finance	PROPN
cjfa-63100	11	5	&	&	CCONJ
cjfa-63100	11	6	accounting	accounting	NOUN
cjfa-63100	11	7	,	,	PUNCT
cjfa-63100	11	8	14(1	14(1	NUM
cjfa-63100	11	9	)	)	PUNCT
cjfa-63100	11	10	,	,	PUNCT
cjfa-63100	11	11	29–46	29–46	NUM
cjfa-63100	11	12	.	.	PUNCT
cjfa-63100	12	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	NOUN
cjfa-63100	12	2	cjfa.2025.002	cjfa.2025.002	NOUN
cjfa-63100	12	3	goodnews	goodnew	NOUN
cjfa-63100	12	4	kolawole	kolawole	PROPN
cjfa-63100	12	5	gureje	gureje	PROPN
cjfa-63100	12	6	*	*	PUNCT
cjfa-63100	12	7	university	university	PROPN
cjfa-63100	12	8	of	of	ADP
cjfa-63100	12	9	lagos	lagos	PROPN
cjfa-63100	12	10	okwy	okwy	VERB
cjfa-63100	12	11	peter	peter	PROPN
cjfa-63100	12	12	okpala	okpala	PROPN
cjfa-63100	12	13	*	*	PROPN
cjfa-63100	12	14	*	*	PROPN
cjfa-63100	12	15	university	university	PROPN
cjfa-63100	12	16	of	of	ADP
cjfa-63100	12	17	lagos	lagos	PROPN
cjfa-63100	12	18	collins	collins	PROPN
cjfa-63100	12	19	sankay	sankay	PROPN
cjfa-63100	12	20	oboh	oboh	PROPN
cjfa-63100	12	21	*	*	PUNCT
cjfa-63100	12	22	*	*	PROPN
cjfa-63100	12	23	*	*	PROPN
cjfa-63100	12	24	university	university	NOUN
cjfa-63100	12	25	of	of	ADP
cjfa-63100	12	26	lagos	lagos	NOUN
cjfa-63100	12	27	determinants	determinant	NOUN
cjfa-63100	12	28	of	of	ADP
cjfa-63100	12	29	audit	audit	NOUN
cjfa-63100	12	30	fees	fee	NOUN
cjfa-63100	12	31	among	among	ADP
cjfa-63100	12	32	insurance	insurance	NOUN
cjfa-63100	12	33	firms	firm	NOUN
cjfa-63100	12	34	in	in	ADP
cjfa-63100	12	35	nigeria	nigeria	PROPN
cjfa-63100	12	36	keywords	keyword	NOUN
cjfa-63100	12	37	:	:	PUNCT
cjfa-63100	12	38	audit	audit	NOUN
cjfa-63100	12	39	fees	fee	NOUN
cjfa-63100	12	40	,	,	PUNCT
cjfa-63100	12	41	client	client	NOUN
cjfa-63100	12	42	firm	firm	NOUN
cjfa-63100	12	43	size	size	NOUN
cjfa-63100	12	44	,	,	PUNCT
cjfa-63100	12	45	complexity	complexity	NOUN
cjfa-63100	12	46	,	,	PUNCT
cjfa-63100	12	47	profitability	profitability	NOUN
cjfa-63100	12	48	,	,	PUNCT
cjfa-63100	12	49	audit	audit	NOUN
cjfa-63100	12	50	firm	firm	ADJ
cjfa-63100	12	51	size	size	NOUN
cjfa-63100	12	52	.	.	PUNCT
cjfa-63100	13	1	j	j	PROPN
cjfa-63100	13	2	e	e	PROPN
cjfa-63100	13	3	l	l	PROPN
cjfa-63100	13	4	classification	classification	NOUN
cjfa-63100	13	5	:	:	PUNCT
cjfa-63100	13	6	g22	g22	NOUN
cjfa-63100	13	7	,	,	PUNCT
cjfa-63100	13	8	m41	m41	PROPN
cjfa-63100	13	9	,	,	PUNCT
cjfa-63100	13	10	m42	m42	PROPN
cjfa-63100	13	11	.	.	PUNCT
cjfa-63100	14	1	abstract	abstract	NOUN
cjfa-63100	14	2	:	:	PUNCT
cjfa-63100	14	3	this	this	DET
cjfa-63100	14	4	study	study	NOUN
cjfa-63100	14	5	examined	examine	VERB
cjfa-63100	14	6	the	the	DET
cjfa-63100	14	7	determinants	determinant	NOUN
cjfa-63100	14	8	of	of	ADP
cjfa-63100	14	9	audit	audit	NOUN
cjfa-63100	14	10	fees	fee	NOUN
cjfa-63100	14	11	of	of	ADP
cjfa-63100	14	12	listed	list	VERB
cjfa-63100	14	13	insurance	insurance	NOUN
cjfa-63100	14	14	companies	company	NOUN
cjfa-63100	14	15	in	in	ADP
cjfa-63100	14	16	nigeria	nigeria	PROPN
cjfa-63100	14	17	,	,	PUNCT
cjfa-63100	14	18	representing	represent	VERB
cjfa-63100	14	19	developing	develop	VERB
cjfa-63100	14	20	african	african	ADJ
cjfa-63100	14	21	countries	country	NOUN
cjfa-63100	14	22	with	with	ADP
cjfa-63100	14	23	emerging	emerge	VERB
cjfa-63100	14	24	capital	capital	NOUN
cjfa-63100	14	25	markets	market	NOUN
cjfa-63100	14	26	.	.	PUNCT
cjfa-63100	15	1	panel	panel	NOUN
cjfa-63100	15	2	data	datum	NOUN
cjfa-63100	15	3	set	set	VERB
cjfa-63100	15	4	was	be	AUX
cjfa-63100	15	5	constructed	construct	VERB
cjfa-63100	15	6	from	from	ADP
cjfa-63100	15	7	the	the	DET
cjfa-63100	15	8	annual	annual	ADJ
cjfa-63100	15	9	reports	report	NOUN
cjfa-63100	15	10	of	of	ADP
cjfa-63100	15	11	ten	ten	NUM
cjfa-63100	15	12	listed	list	VERB
cjfa-63100	15	13	insurance	insurance	NOUN
cjfa-63100	15	14	firms	firm	NOUN
cjfa-63100	15	15	from	from	ADP
cjfa-63100	15	16	2017	2017	NUM
cjfa-63100	15	17	to	to	ADP
cjfa-63100	15	18	2021	2021	NUM
cjfa-63100	15	19	,	,	PUNCT
cjfa-63100	15	20	which	which	PRON
cjfa-63100	15	21	was	be	AUX
cjfa-63100	15	22	analyzed	analyze	VERB
cjfa-63100	15	23	using	use	VERB
cjfa-63100	15	24	the	the	DET
cjfa-63100	15	25	swamy	swamy	PROPN
cjfa-63100	15	26	arora	arora	PROPN
cjfa-63100	15	27	panel	panel	PROPN
cjfa-63100	15	28	re	re	PROPN
cjfa-63100	15	29	goodnews	goodnews	PROPN
cjfa-63100	15	30	kolawole	kolawole	PROPN
cjfa-63100	15	31	gureje	gureje	NOUN
cjfa-63100	15	32	,	,	PUNCT
cjfa-63100	15	33	okwy	okwy	PROPN
cjfa-63100	15	34	peter	peter	PROPN
cjfa-63100	15	35	okpala	okpala	PROPN
cjfa-63100	15	36	,	,	PUNCT
cjfa-63100	15	37	collins	collins	PROPN
cjfa-63100	15	38	sankay	sankay	PROPN
cjfa-63100	15	39	oboh3030	oboh3030	PROPN
cjfa-63100	15	40	gression	gression	NOUN
cjfa-63100	15	41	technique	technique	NOUN
cjfa-63100	15	42	.	.	PUNCT
cjfa-63100	16	1	the	the	DET
cjfa-63100	16	2	results	result	NOUN
cjfa-63100	16	3	suggest	suggest	VERB
cjfa-63100	16	4	that	that	SCONJ
cjfa-63100	16	5	audit	audit	NOUN
cjfa-63100	16	6	firm	firm	ADJ
cjfa-63100	16	7	size	size	NOUN
cjfa-63100	16	8	is	be	AUX
cjfa-63100	16	9	a	a	DET
cjfa-63100	16	10	significant	significant	ADJ
cjfa-63100	16	11	determinant	determinant	NOUN
cjfa-63100	16	12	of	of	ADP
cjfa-63100	16	13	audit	audit	NOUN
cjfa-63100	16	14	fees	fee	NOUN
cjfa-63100	16	15	,	,	PUNCT
cjfa-63100	16	16	as	as	SCONJ
cjfa-63100	16	17	client	client	NOUN
cjfa-63100	16	18	firm	firm	NOUN
cjfa-63100	16	19	size	size	NOUN
cjfa-63100	16	20	,	,	PUNCT
cjfa-63100	16	21	complexity	complexity	NOUN
cjfa-63100	16	22	,	,	PUNCT
cjfa-63100	16	23	and	and	CCONJ
cjfa-63100	16	24	profitability	profitability	NOUN
cjfa-63100	16	25	did	do	AUX
cjfa-63100	16	26	not	not	PART
cjfa-63100	16	27	significantly	significantly	ADV
cjfa-63100	16	28	impact	impact	VERB
cjfa-63100	16	29	audit	audit	NOUN
cjfa-63100	16	30	fees	fee	NOUN
cjfa-63100	16	31	.	.	PUNCT
cjfa-63100	17	1	as	as	ADP
cjfa-63100	17	2	part	part	NOUN
cjfa-63100	17	3	of	of	ADP
cjfa-63100	17	4	its	its	PRON
cjfa-63100	17	5	contribution	contribution	NOUN
cjfa-63100	17	6	to	to	ADP
cjfa-63100	17	7	the	the	DET
cjfa-63100	17	8	literature	literature	NOUN
cjfa-63100	17	9	,	,	PUNCT
cjfa-63100	17	10	the	the	DET
cjfa-63100	17	11	study	study	NOUN
cjfa-63100	17	12	establishes	establish	VERB
cjfa-63100	17	13	that	that	SCONJ
cjfa-63100	17	14	audit	audit	NOUN
cjfa-63100	17	15	firm	firm	ADJ
cjfa-63100	17	16	size	size	NOUN
cjfa-63100	17	17	is	be	AUX
cjfa-63100	17	18	directly	directly	ADV
cjfa-63100	17	19	associated	associate	VERB
cjfa-63100	17	20	with	with	ADP
cjfa-63100	17	21	audit	audit	NOUN
cjfa-63100	17	22	fees	fee	NOUN
cjfa-63100	17	23	,	,	PUNCT
cjfa-63100	17	24	as	as	SCONJ
cjfa-63100	17	25	larger	large	ADJ
cjfa-63100	17	26	audit	audit	NOUN
cjfa-63100	17	27	firms	firm	NOUN
cjfa-63100	17	28	charge	charge	VERB
cjfa-63100	17	29	more	more	ADV
cjfa-63100	17	30	as	as	ADP
cjfa-63100	17	31	audit	audit	NOUN
cjfa-63100	17	32	fees	fee	NOUN
cjfa-63100	17	33	than	than	ADP
cjfa-63100	17	34	smaller	small	ADJ
cjfa-63100	17	35	audit	audit	NOUN
cjfa-63100	17	36	firms	firm	NOUN
cjfa-63100	17	37	.	.	PUNCT
cjfa-63100	18	1	this	this	DET
cjfa-63100	18	2	evidence	evidence	NOUN
cjfa-63100	18	3	can	can	AUX
cjfa-63100	18	4	be	be	AUX
cjfa-63100	18	5	used	use	VERB
cjfa-63100	18	6	in	in	ADP
cjfa-63100	18	7	a	a	DET
cjfa-63100	18	8	standard	standard	ADJ
cjfa-63100	18	9	-	-	PUNCT
cjfa-63100	18	10	setting	set	VERB
cjfa-63100	18	11	process	process	NOUN
cjfa-63100	18	12	to	to	PART
cjfa-63100	18	13	promote	promote	VERB
cjfa-63100	18	14	high	high	ADJ
cjfa-63100	18	15	audit	audit	NOUN
cjfa-63100	18	16	quality	quality	NOUN
cjfa-63100	18	17	and	and	CCONJ
cjfa-63100	18	18	limit	limit	VERB
cjfa-63100	18	19	corporate	corporate	ADJ
cjfa-63100	18	20	collapses	collapse	NOUN
cjfa-63100	18	21	.	.	PUNCT
cjfa-63100	19	1	in	in	ADP
cjfa-63100	19	2	addition	addition	NOUN
cjfa-63100	19	3	,	,	PUNCT
cjfa-63100	19	4	the	the	DET
cjfa-63100	19	5	study	study	NOUN
cjfa-63100	19	6	adds	add	VERB
cjfa-63100	19	7	to	to	ADP
cjfa-63100	19	8	the	the	DET
cjfa-63100	19	9	limited	limited	ADJ
cjfa-63100	19	10	literature	literature	NOUN
cjfa-63100	19	11	on	on	ADP
cjfa-63100	19	12	audit	audit	NOUN
cjfa-63100	19	13	fee	fee	NOUN
cjfa-63100	19	14	determinants	determinant	NOUN
cjfa-63100	19	15	in	in	ADP
cjfa-63100	19	16	the	the	DET
cjfa-63100	19	17	insurance	insurance	NOUN
cjfa-63100	19	18	industry	industry	NOUN
cjfa-63100	19	19	,	,	PUNCT
cjfa-63100	19	20	which	which	PRON
cjfa-63100	19	21	has	have	AUX
cjfa-63100	19	22	long	long	ADV
cjfa-63100	19	23	been	be	AUX
cjfa-63100	19	24	neglected	neglect	VERB
cjfa-63100	19	25	as	as	SCONJ
cjfa-63100	19	26	most	most	ADJ
cjfa-63100	19	27	studies	study	NOUN
cjfa-63100	19	28	are	be	AUX
cjfa-63100	19	29	focused	focus	VERB
cjfa-63100	19	30	on	on	ADP
cjfa-63100	19	31	manufacturing	manufacture	VERB
cjfa-63100	19	32	companies	company	NOUN
cjfa-63100	19	33	.	.	PUNCT
cjfa-63100	20	1	the	the	DET
cjfa-63100	20	2	evidence	evidence	NOUN
cjfa-63100	20	3	will	will	AUX
cjfa-63100	20	4	guide	guide	VERB
cjfa-63100	20	5	management	management	NOUN
cjfa-63100	20	6	in	in	ADP
cjfa-63100	20	7	the	the	DET
cjfa-63100	20	8	insurance	insurance	NOUN
cjfa-63100	20	9	industry	industry	NOUN
cjfa-63100	20	10	in	in	ADP
cjfa-63100	20	11	negotiating	negotiate	VERB
cjfa-63100	20	12	a	a	DET
cjfa-63100	20	13	fair	fair	ADJ
cjfa-63100	20	14	audit	audit	NOUN
cjfa-63100	20	15	fee	fee	NOUN
cjfa-63100	20	16	.	.	PUNCT
cjfa-63100	20	17	 	 	SPACE
cjfa-63100	21	1	introduction	introduction	NOUN
cjfa-63100	21	2	 	 	SPACE
cjfa-63100	21	3	introduction	introduction	NOUN
cjfa-63100	21	4	audit	audit	NOUN
cjfa-63100	21	5	quality	quality	NOUN
cjfa-63100	21	6	continues	continue	VERB
cjfa-63100	21	7	to	to	PART
cjfa-63100	21	8	be	be	AUX
cjfa-63100	21	9	a	a	DET
cjfa-63100	21	10	significant	significant	ADJ
cjfa-63100	21	11	concern	concern	NOUN
cjfa-63100	21	12	in	in	ADP
cjfa-63100	21	13	the	the	DET
cjfa-63100	21	14	business	business	NOUN
cjfa-63100	21	15	world	world	NOUN
cjfa-63100	21	16	and	and	CCONJ
cjfa-63100	21	17	has	have	AUX
cjfa-63100	21	18	captured	capture	VERB
cjfa-63100	21	19	the	the	DET
cjfa-63100	21	20	interest	interest	NOUN
cjfa-63100	21	21	of	of	ADP
cjfa-63100	21	22	researchers	researcher	NOUN
cjfa-63100	21	23	,	,	PUNCT
cjfa-63100	21	24	regulatory	regulatory	ADJ
cjfa-63100	21	25	bodies	body	NOUN
cjfa-63100	21	26	,	,	PUNCT
cjfa-63100	21	27	and	and	CCONJ
cjfa-63100	21	28	users	user	NOUN
cjfa-63100	21	29	of	of	ADP
cjfa-63100	21	30	financial	financial	ADJ
cjfa-63100	21	31	statements	statement	NOUN
cjfa-63100	21	32	(	(	PUNCT
cjfa-63100	21	33	widmann	widmann	NOUN
cjfa-63100	21	34	,	,	PUNCT
cjfa-63100	21	35	follert	follert	NOUN
cjfa-63100	21	36	&	&	CCONJ
cjfa-63100	21	37	wolz	wolz	NOUN
cjfa-63100	21	38	,	,	PUNCT
cjfa-63100	21	39	2021	2021	NUM
cjfa-63100	21	40	)	)	PUNCT
cjfa-63100	21	41	.	.	PUNCT
cjfa-63100	22	1	the	the	DET
cjfa-63100	22	2	basis	basis	NOUN
cjfa-63100	22	3	for	for	ADP
cjfa-63100	22	4	this	this	DET
cjfa-63100	22	5	much	much	ADJ
cjfa-63100	22	6	attention	attention	NOUN
cjfa-63100	22	7	is	be	AUX
cjfa-63100	22	8	that	that	SCONJ
cjfa-63100	22	9	auditing	auditing	NOUN
cjfa-63100	22	10	lends	lend	VERB
cjfa-63100	22	11	a	a	DET
cjfa-63100	22	12	voice	voice	NOUN
cjfa-63100	22	13	to	to	ADP
cjfa-63100	22	14	the	the	DET
cjfa-63100	22	15	credibility	credibility	NOUN
cjfa-63100	22	16	of	of	ADP
cjfa-63100	22	17	firms	firm	NOUN
cjfa-63100	22	18	’	'	PUNCT
cjfa-63100	22	19	financial	financial	ADJ
cjfa-63100	22	20	statements	statement	NOUN
cjfa-63100	22	21	,	,	PUNCT
cjfa-63100	22	22	and	and	CCONJ
cjfa-63100	22	23	the	the	DET
cjfa-63100	22	24	auditors	auditor	NOUN
cjfa-63100	22	25	’	’	PART
cjfa-63100	22	26	opinions	opinion	NOUN
cjfa-63100	22	27	determine	determine	VERB
cjfa-63100	22	28	how	how	SCONJ
cjfa-63100	22	29	much	much	ADJ
cjfa-63100	22	30	trust	trust	NOUN
cjfa-63100	22	31	users	user	NOUN
cjfa-63100	22	32	of	of	ADP
cjfa-63100	22	33	financial	financial	ADJ
cjfa-63100	22	34	information	information	NOUN
cjfa-63100	22	35	put	put	VERB
cjfa-63100	22	36	in	in	ADP
cjfa-63100	22	37	the	the	DET
cjfa-63100	22	38	financial	financial	ADJ
cjfa-63100	22	39	statements	statement	NOUN
cjfa-63100	22	40	of	of	ADP
cjfa-63100	22	41	any	any	DET
cjfa-63100	22	42	firm	firm	NOUN
cjfa-63100	22	43	.	.	PUNCT
cjfa-63100	23	1	defond	defond	NOUN
cjfa-63100	23	2	and	and	CCONJ
cjfa-63100	23	3	zhang	zhang	PROPN
cjfa-63100	23	4	(	(	PUNCT
cjfa-63100	23	5	2014	2014	NUM
cjfa-63100	23	6	)	)	PUNCT
cjfa-63100	23	7	note	note	NOUN
cjfa-63100	23	8	that	that	SCONJ
cjfa-63100	23	9	audit	audit	NOUN
cjfa-63100	23	10	quality	quality	NOUN
cjfa-63100	23	11	assures	assure	VERB
cjfa-63100	23	12	investors	investor	NOUN
cjfa-63100	23	13	and	and	CCONJ
cjfa-63100	23	14	other	other	ADJ
cjfa-63100	23	15	financial	financial	ADJ
cjfa-63100	23	16	report	report	NOUN
cjfa-63100	23	17	users	user	NOUN
cjfa-63100	23	18	that	that	SCONJ
cjfa-63100	23	19	they	they	PRON
cjfa-63100	23	20	can	can	AUX
cjfa-63100	23	21	make	make	VERB
cjfa-63100	23	22	critical	critical	ADJ
cjfa-63100	23	23	economic	economic	ADJ
cjfa-63100	23	24	decisions	decision	NOUN
cjfa-63100	23	25	based	base	VERB
cjfa-63100	23	26	on	on	ADP
cjfa-63100	23	27	the	the	DET
cjfa-63100	23	28	information	information	NOUN
cjfa-63100	23	29	in	in	ADP
cjfa-63100	23	30	firms	firm	NOUN
cjfa-63100	23	31	’	'	PUNCT
cjfa-63100	23	32	financial	financial	ADJ
cjfa-63100	23	33	statements	statement	NOUN
cjfa-63100	23	34	and	and	CCONJ
cjfa-63100	23	35	other	other	ADJ
cjfa-63100	23	36	disclosures	disclosure	NOUN
cjfa-63100	23	37	in	in	ADP
cjfa-63100	23	38	corporate	corporate	ADJ
cjfa-63100	23	39	reports	report	NOUN
cjfa-63100	23	40	.	.	PUNCT
cjfa-63100	24	1	while	while	SCONJ
cjfa-63100	24	2	audit	audit	NOUN
cjfa-63100	24	3	quality	quality	NOUN
cjfa-63100	24	4	benchmarks	benchmark	VERB
cjfa-63100	24	5	the	the	DET
cjfa-63100	24	6	validation	validation	NOUN
cjfa-63100	24	7	of	of	ADP
cjfa-63100	24	8	financial	financial	ADJ
cjfa-63100	24	9	reporting	reporting	NOUN
cjfa-63100	24	10	quality	quality	NOUN
cjfa-63100	24	11	,	,	PUNCT
cjfa-63100	24	12	the	the	DET
cjfa-63100	24	13	continuing	continue	VERB
cjfa-63100	24	14	incidences	incidence	NOUN
cjfa-63100	24	15	of	of	ADP
cjfa-63100	24	16	earnings	earning	NOUN
cjfa-63100	24	17	management	management	NOUN
cjfa-63100	24	18	and	and	CCONJ
cjfa-63100	24	19	corporate	corporate	ADJ
cjfa-63100	24	20	misconduct	misconduct	NOUN
cjfa-63100	24	21	occasioned	occasion	VERB
cjfa-63100	24	22	by	by	ADP
cjfa-63100	24	23	unethical	unethical	ADJ
cjfa-63100	24	24	accounting	accounting	NOUN
cjfa-63100	24	25	practices	practice	NOUN
cjfa-63100	24	26	have	have	AUX
cjfa-63100	24	27	raised	raise	VERB
cjfa-63100	24	28	more	more	ADJ
cjfa-63100	24	29	questions	question	NOUN
cjfa-63100	24	30	than	than	ADP
cjfa-63100	24	31	answers	answer	NOUN
cjfa-63100	24	32	on	on	ADP
cjfa-63100	24	33	the	the	DET
cjfa-63100	24	34	characterization	characterization	NOUN
cjfa-63100	24	35	and	and	CCONJ
cjfa-63100	24	36	determinants	determinant	NOUN
cjfa-63100	24	37	of	of	ADP
cjfa-63100	24	38	audit	audit	NOUN
cjfa-63100	24	39	quality	quality	NOUN
cjfa-63100	24	40	(	(	PUNCT
cjfa-63100	24	41	widmann	widmann	NOUN
cjfa-63100	24	42	et	et	PROPN
cjfa-63100	24	43	al	al	PROPN
cjfa-63100	24	44	.	.	PROPN
cjfa-63100	24	45	,	,	PUNCT
cjfa-63100	24	46	2021	2021	NUM
cjfa-63100	24	47	)	)	PUNCT
cjfa-63100	24	48	.	.	PUNCT
cjfa-63100	25	1	previously	previously	ADV
cjfa-63100	25	2	,	,	PUNCT
cjfa-63100	25	3	research	research	NOUN
cjfa-63100	25	4	has	have	AUX
cjfa-63100	25	5	shown	show	VERB
cjfa-63100	25	6	that	that	SCONJ
cjfa-63100	25	7	audit	audit	NOUN
cjfa-63100	25	8	quality	quality	NOUN
cjfa-63100	25	9	is	be	AUX
cjfa-63100	25	10	predicated	predicate	VERB
cjfa-63100	25	11	upon	upon	SCONJ
cjfa-63100	25	12	audit	audit	NOUN
cjfa-63100	25	13	fees	fee	NOUN
cjfa-63100	25	14	,	,	PUNCT
cjfa-63100	25	15	which	which	PRON
cjfa-63100	25	16	resonates	resonate	VERB
cjfa-63100	25	17	with	with	ADP
cjfa-63100	25	18	the	the	DET
cjfa-63100	25	19	general	general	ADJ
cjfa-63100	25	20	notion	notion	NOUN
cjfa-63100	25	21	that	that	SCONJ
cjfa-63100	25	22	better	well	ADJ
cjfa-63100	25	23	quality	quality	NOUN
cjfa-63100	25	24	products	product	NOUN
cjfa-63100	25	25	and	and	CCONJ
cjfa-63100	25	26	services	service	NOUN
cjfa-63100	25	27	are	be	AUX
cjfa-63100	25	28	more	more	ADV
cjfa-63100	25	29	expensive	expensive	ADJ
cjfa-63100	25	30	(	(	PUNCT
cjfa-63100	25	31	ibrahim	ibrahim	PROPN
cjfa-63100	25	32	&	&	CCONJ
cjfa-63100	25	33	ali	ali	PROPN
cjfa-63100	25	34	,	,	PUNCT
cjfa-63100	25	35	2018	2018	NUM
cjfa-63100	25	36	)	)	PUNCT
cjfa-63100	25	37	.	.	PUNCT
cjfa-63100	26	1	moreover	moreover	ADV
cjfa-63100	26	2	,	,	PUNCT
cjfa-63100	26	3	the	the	DET
cjfa-63100	26	4	audit	audit	NOUN
cjfa-63100	26	5	fees	fee	NOUN
cjfa-63100	26	6	and	and	CCONJ
cjfa-63100	26	7	quality	quality	NOUN
cjfa-63100	26	8	nexus	nexus	NOUN
cjfa-63100	26	9	may	may	AUX
cjfa-63100	26	10	be	be	AUX
cjfa-63100	26	11	scaled	scale	VERB
cjfa-63100	26	12	on	on	ADP
cjfa-63100	26	13	the	the	DET
cjfa-63100	26	14	resources	resource	NOUN
cjfa-63100	26	15	employed	employ	VERB
cjfa-63100	26	16	and	and	CCONJ
cjfa-63100	26	17	the	the	DET
cjfa-63100	26	18	calibre	calibre	NOUN
cjfa-63100	26	19	of	of	ADP
cjfa-63100	26	20	personnel	personnel	NOUN
cjfa-63100	26	21	for	for	ADP
cjfa-63100	26	22	an	an	DET
cjfa-63100	26	23	audit	audit	NOUN
cjfa-63100	26	24	engagement	engagement	NOUN
cjfa-63100	26	25	(	(	PUNCT
cjfa-63100	26	26	defond	defond	PROPN
cjfa-63100	26	27	&	&	CCONJ
cjfa-63100	26	28	zhang	zhang	PROPN
cjfa-63100	26	29	,	,	PUNCT
cjfa-63100	26	30	2014	2014	NUM
cjfa-63100	26	31	;	;	PUNCT
cjfa-63100	26	32	karsemeijer	karsemeijer	NOUN
cjfa-63100	26	33	,	,	PUNCT
cjfa-63100	26	34	2012	2012	NUM
cjfa-63100	26	35	)	)	PUNCT
cjfa-63100	26	36	.	.	PUNCT
cjfa-63100	27	1	accordingly	accordingly	ADV
cjfa-63100	27	2	,	,	PUNCT
cjfa-63100	27	3	the	the	DET
cjfa-63100	27	4	extent	extent	NOUN
cjfa-63100	27	5	to	to	PART
cjfa-63100	27	6	which	which	PRON
cjfa-63100	27	7	an	an	DET
cjfa-63100	27	8	audit	audit	NOUN
cjfa-63100	27	9	is	be	AUX
cjfa-63100	27	10	adjudged	adjudge	VERB
cjfa-63100	27	11	qualitatively	qualitatively	ADV
cjfa-63100	27	12	may	may	AUX
cjfa-63100	27	13	depend	depend	VERB
cjfa-63100	27	14	on	on	ADP
cjfa-63100	27	15	the	the	DET
cjfa-63100	27	16	cost	cost	NOUN
cjfa-63100	27	17	of	of	ADP
cjfa-63100	27	18	the	the	DET
cjfa-63100	27	19	audit	audit	NOUN
cjfa-63100	27	20	.	.	PUNCT
cjfa-63100	28	1	although	although	SCONJ
cjfa-63100	28	2	a	a	DET
cjfa-63100	28	3	plethora	plethora	NOUN
cjfa-63100	28	4	of	of	ADP
cjfa-63100	28	5	empirical	empirical	ADJ
cjfa-63100	28	6	research	research	NOUN
cjfa-63100	28	7	has	have	AUX
cjfa-63100	28	8	documented	document	VERB
cjfa-63100	28	9	a	a	DET
cjfa-63100	28	10	positive	positive	ADJ
cjfa-63100	28	11	association	association	NOUN
cjfa-63100	28	12	between	between	ADP
cjfa-63100	28	13	audit	audit	NOUN
cjfa-63100	28	14	fees	fee	NOUN
cjfa-63100	28	15	and	and	CCONJ
cjfa-63100	28	16	audit	audit	NOUN
cjfa-63100	28	17	quality	quality	NOUN
cjfa-63100	28	18	(	(	PUNCT
cjfa-63100	28	19	widmann	widmann	NOUN
cjfa-63100	28	20	et	et	PROPN
cjfa-63100	28	21	al	al	PROPN
cjfa-63100	28	22	.	.	PROPN
cjfa-63100	28	23	,	,	PUNCT
cjfa-63100	28	24	2021	2021	NUM
cjfa-63100	28	25	)	)	PUNCT
cjfa-63100	28	26	,	,	PUNCT
cjfa-63100	28	27	some	some	DET
cjfa-63100	28	28	researchers	researcher	NOUN
cjfa-63100	28	29	have	have	AUX
cjfa-63100	28	30	expressed	express	VERB
cjfa-63100	28	31	scepticism	scepticism	NOUN
cjfa-63100	28	32	,	,	PUNCT
cjfa-63100	28	33	arguing	argue	VERB
cjfa-63100	28	34	that	that	SCONJ
cjfa-63100	28	35	a	a	DET
cjfa-63100	28	36	higher	high	ADJ
cjfa-63100	28	37	audit	audit	NOUN
cjfa-63100	28	38	fee	fee	NOUN
cjfa-63100	28	39	could	could	AUX
cjfa-63100	28	40	compromise	compromise	VERB
cjfa-63100	28	41	audit	audit	NOUN
cjfa-63100	28	42	quality	quality	NOUN
cjfa-63100	28	43	(	(	PUNCT
cjfa-63100	28	44	ridzky	ridzky	NOUN
cjfa-63100	28	45	&	&	CCONJ
cjfa-63100	28	46	fitriany	fitriany	PROPN
cjfa-63100	28	47	,	,	PUNCT
cjfa-63100	28	48	2022	2022	NUM
cjfa-63100	28	49	)	)	PUNCT
cjfa-63100	28	50	.	.	PUNCT
cjfa-63100	29	1	the	the	DET
cjfa-63100	29	2	divergence	divergence	NOUN
cjfa-63100	29	3	of	of	ADP
cjfa-63100	29	4	views	view	NOUN
cjfa-63100	29	5	on	on	ADP
cjfa-63100	29	6	the	the	DET
cjfa-63100	29	7	impact	impact	NOUN
cjfa-63100	29	8	of	of	ADP
cjfa-63100	29	9	audit	audit	NOUN
cjfa-63100	29	10	fees	fee	NOUN
cjfa-63100	29	11	on	on	ADP
cjfa-63100	29	12	audit	audit	NOUN
cjfa-63100	29	13	quality	quality	NOUN
cjfa-63100	29	14	may	may	AUX
cjfa-63100	29	15	be	be	AUX
cjfa-63100	29	16	due	due	ADJ
cjfa-63100	29	17	to	to	ADP
cjfa-63100	29	18	the	the	DET
cjfa-63100	29	19	lack	lack	NOUN
cjfa-63100	29	20	of	of	ADP
cjfa-63100	29	21	a	a	DET
cjfa-63100	29	22	standardized	standardized	ADJ
cjfa-63100	29	23	model	model	NOUN
cjfa-63100	29	24	for	for	ADP
cjfa-63100	29	25	determining	determine	VERB
cjfa-63100	29	26	audit	audit	NOUN
cjfa-63100	29	27	fees	fee	NOUN
cjfa-63100	29	28	.	.	PUNCT
cjfa-63100	30	1	while	while	SCONJ
cjfa-63100	30	2	discourses	discourse	NOUN
cjfa-63100	30	3	on	on	ADP
cjfa-63100	30	4	audit	audit	NOUN
cjfa-63100	30	5	determinants	determinant	NOUN
cjfa-63100	30	6	of	of	ADP
cjfa-63100	30	7	audit	audit	NOUN
cjfa-63100	30	8	fees	fee	NOUN
cjfa-63100	30	9	among	among	ADP
cjfa-63100	30	10	insurance	insurance	NOUN
cjfa-63100	30	11	firms	firm	NOUN
cjfa-63100	30	12	in	in	ADP
cjfa-63100	30	13	nigeria	nigeria	PROPN
cjfa-63100	30	14	3131	3131	NUM
cjfa-63100	30	15	fees	fee	NOUN
cjfa-63100	30	16	and	and	CCONJ
cjfa-63100	30	17	quality	quality	NOUN
cjfa-63100	30	18	remain	remain	VERB
cjfa-63100	30	19	controversial	controversial	ADJ
cjfa-63100	30	20	,	,	PUNCT
cjfa-63100	30	21	scholars	scholar	NOUN
cjfa-63100	30	22	must	must	AUX
cjfa-63100	30	23	agree	agree	VERB
cjfa-63100	30	24	on	on	ADP
cjfa-63100	30	25	what	what	PRON
cjfa-63100	30	26	constitutes	constitute	VERB
cjfa-63100	30	27	fair	fair	ADJ
cjfa-63100	30	28	audit	audit	NOUN
cjfa-63100	30	29	fees	fee	NOUN
cjfa-63100	30	30	to	to	PART
cjfa-63100	30	31	achieve	achieve	VERB
cjfa-63100	30	32	the	the	DET
cjfa-63100	30	33	expected	expect	VERB
cjfa-63100	30	34	quality	quality	NOUN
cjfa-63100	30	35	that	that	PRON
cjfa-63100	30	36	enhances	enhance	VERB
cjfa-63100	30	37	the	the	DET
cjfa-63100	30	38	confidence	confidence	NOUN
cjfa-63100	30	39	of	of	ADP
cjfa-63100	30	40	financial	financial	ADJ
cjfa-63100	30	41	information	information	NOUN
cjfa-63100	30	42	users	user	NOUN
cjfa-63100	30	43	in	in	ADP
cjfa-63100	30	44	making	make	VERB
cjfa-63100	30	45	critical	critical	ADJ
cjfa-63100	30	46	economic	economic	ADJ
cjfa-63100	30	47	decisions	decision	NOUN
cjfa-63100	30	48	.	.	PUNCT
cjfa-63100	31	1	it	it	PRON
cjfa-63100	31	2	is	be	AUX
cjfa-63100	31	3	,	,	PUNCT
cjfa-63100	31	4	therefore	therefore	ADV
cjfa-63100	31	5	,	,	PUNCT
cjfa-63100	31	6	imperative	imperative	ADJ
cjfa-63100	31	7	to	to	PART
cjfa-63100	31	8	examine	examine	VERB
cjfa-63100	31	9	the	the	DET
cjfa-63100	31	10	criteria	criterion	NOUN
cjfa-63100	31	11	used	use	VERB
cjfa-63100	31	12	to	to	PART
cjfa-63100	31	13	determine	determine	VERB
cjfa-63100	31	14	audit	audit	NOUN
cjfa-63100	31	15	fees	fee	NOUN
cjfa-63100	31	16	since	since	SCONJ
cjfa-63100	31	17	they	they	PRON
cjfa-63100	31	18	significantly	significantly	ADV
cjfa-63100	31	19	influence	influence	VERB
cjfa-63100	31	20	audit	audit	NOUN
cjfa-63100	31	21	quality	quality	NOUN
cjfa-63100	31	22	.	.	PUNCT
cjfa-63100	32	1	reflecting	reflect	VERB
cjfa-63100	32	2	on	on	ADP
cjfa-63100	32	3	the	the	DET
cjfa-63100	32	4	limitations	limitation	NOUN
cjfa-63100	32	5	of	of	ADP
cjfa-63100	32	6	previous	previous	ADJ
cjfa-63100	32	7	literature	literature	NOUN
cjfa-63100	32	8	and	and	CCONJ
cjfa-63100	32	9	the	the	DET
cjfa-63100	32	10	need	need	NOUN
cjfa-63100	32	11	for	for	ADP
cjfa-63100	32	12	an	an	DET
cjfa-63100	32	13	improved	improved	ADJ
cjfa-63100	32	14	model	model	NOUN
cjfa-63100	32	15	of	of	ADP
cjfa-63100	32	16	audit	audit	NOUN
cjfa-63100	32	17	fee	fee	NOUN
cjfa-63100	32	18	determination	determination	NOUN
cjfa-63100	32	19	,	,	PUNCT
cjfa-63100	32	20	this	this	DET
cjfa-63100	32	21	study	study	NOUN
cjfa-63100	32	22	investigates	investigate	VERB
cjfa-63100	32	23	the	the	DET
cjfa-63100	32	24	determinants	determinant	NOUN
cjfa-63100	32	25	of	of	ADP
cjfa-63100	32	26	audit	audit	NOUN
cjfa-63100	32	27	fees	fee	NOUN
cjfa-63100	32	28	in	in	ADP
cjfa-63100	32	29	nigeria	nigeria	PROPN
cjfa-63100	32	30	,	,	PUNCT
cjfa-63100	32	31	representing	represent	VERB
cjfa-63100	32	32	developing	develop	VERB
cjfa-63100	32	33	african	african	ADJ
cjfa-63100	32	34	countries	country	NOUN
cjfa-63100	32	35	with	with	ADP
cjfa-63100	32	36	emerging	emerge	VERB
cjfa-63100	32	37	capital	capital	NOUN
cjfa-63100	32	38	markets	market	NOUN
cjfa-63100	32	39	reputed	repute	VERB
cjfa-63100	32	40	for	for	ADP
cjfa-63100	32	41	unethical	unethical	ADJ
cjfa-63100	32	42	accounting	accounting	NOUN
cjfa-63100	32	43	and	and	CCONJ
cjfa-63100	32	44	audit	audit	NOUN
cjfa-63100	32	45	practices	practice	NOUN
cjfa-63100	32	46	,	,	PUNCT
cjfa-63100	32	47	and	and	CCONJ
cjfa-63100	32	48	corporate	corporate	ADJ
cjfa-63100	32	49	misconduct	misconduct	NOUN
cjfa-63100	32	50	(	(	PUNCT
cjfa-63100	32	51	oboh	oboh	NOUN
cjfa-63100	32	52	,	,	PUNCT
cjfa-63100	32	53	2019	2019	NUM
cjfa-63100	32	54	,	,	PUNCT
cjfa-63100	32	55	2023	2023	NUM
cjfa-63100	32	56	;	;	PUNCT
cjfa-63100	32	57	otusanya	otusanya	ADJ
cjfa-63100	32	58	,	,	PUNCT
cjfa-63100	32	59	lauwo	lauwo	PROPN
cjfa-63100	32	60	&	&	CCONJ
cjfa-63100	32	61	ahmadkhair	ahmadkhair	NOUN
cjfa-63100	32	62	,	,	PUNCT
cjfa-63100	32	63	2017	2017	NUM
cjfa-63100	32	64	)	)	PUNCT
cjfa-63100	32	65	.	.	PUNCT
cjfa-63100	33	1	identifying	identify	VERB
cjfa-63100	33	2	the	the	DET
cjfa-63100	33	3	determinants	determinant	NOUN
cjfa-63100	33	4	of	of	ADP
cjfa-63100	33	5	audit	audit	NOUN
cjfa-63100	33	6	fees	fee	NOUN
cjfa-63100	33	7	will	will	AUX
cjfa-63100	33	8	help	help	VERB
cjfa-63100	33	9	in	in	ADP
cjfa-63100	33	10	a	a	DET
cjfa-63100	33	11	standard	standard	ADJ
cjfa-63100	33	12	-	-	PUNCT
cjfa-63100	33	13	setting	set	VERB
cjfa-63100	33	14	process	process	NOUN
cjfa-63100	33	15	and	and	CCONJ
cjfa-63100	33	16	model	model	NOUN
cjfa-63100	33	17	design	design	NOUN
cjfa-63100	33	18	to	to	PART
cjfa-63100	33	19	promote	promote	VERB
cjfa-63100	33	20	high	high	ADJ
cjfa-63100	33	21	audit	audit	NOUN
cjfa-63100	33	22	quality	quality	NOUN
cjfa-63100	33	23	and	and	CCONJ
cjfa-63100	33	24	limit	limit	VERB
cjfa-63100	33	25	corporate	corporate	ADJ
cjfa-63100	33	26	collapses	collapse	NOUN
cjfa-63100	33	27	.	.	PUNCT
cjfa-63100	34	1	the	the	DET
cjfa-63100	34	2	study	study	NOUN
cjfa-63100	34	3	extends	extend	VERB
cjfa-63100	34	4	previous	previous	ADJ
cjfa-63100	34	5	literature	literature	NOUN
cjfa-63100	34	6	by	by	ADP
cjfa-63100	34	7	adding	add	VERB
cjfa-63100	34	8	to	to	ADP
cjfa-63100	34	9	the	the	DET
cjfa-63100	34	10	list	list	NOUN
cjfa-63100	34	11	of	of	ADP
cjfa-63100	34	12	audit	audit	NOUN
cjfa-63100	34	13	fee	fee	NOUN
cjfa-63100	34	14	determinants	determinant	NOUN
cjfa-63100	34	15	,	,	PUNCT
cjfa-63100	34	16	which	which	PRON
cjfa-63100	34	17	is	be	AUX
cjfa-63100	34	18	crucial	crucial	ADJ
cjfa-63100	34	19	to	to	ADP
cjfa-63100	34	20	improving	improve	VERB
cjfa-63100	34	21	our	our	PRON
cjfa-63100	34	22	understanding	understanding	NOUN
cjfa-63100	34	23	of	of	ADP
cjfa-63100	34	24	audit	audit	NOUN
cjfa-63100	34	25	quality	quality	NOUN
cjfa-63100	34	26	.	.	PUNCT
cjfa-63100	35	1	this	this	PRON
cjfa-63100	35	2	will	will	AUX
cjfa-63100	35	3	guide	guide	VERB
cjfa-63100	35	4	management	management	NOUN
cjfa-63100	35	5	in	in	ADP
cjfa-63100	35	6	negotiating	negotiate	VERB
cjfa-63100	35	7	a	a	DET
cjfa-63100	35	8	fair	fair	ADJ
cjfa-63100	35	9	audit	audit	NOUN
cjfa-63100	35	10	fee	fee	NOUN
cjfa-63100	35	11	and	and	CCONJ
cjfa-63100	35	12	serve	serve	VERB
cjfa-63100	35	13	as	as	ADP
cjfa-63100	35	14	a	a	DET
cjfa-63100	35	15	yardstick	yardstick	NOUN
cjfa-63100	35	16	for	for	ADP
cjfa-63100	35	17	measuring	measure	VERB
cjfa-63100	35	18	audit	audit	NOUN
cjfa-63100	35	19	quality	quality	NOUN
cjfa-63100	35	20	.	.	PUNCT
cjfa-63100	36	1	moreover	moreover	ADV
cjfa-63100	36	2	,	,	PUNCT
cjfa-63100	36	3	this	this	DET
cjfa-63100	36	4	study	study	NOUN
cjfa-63100	36	5	is	be	AUX
cjfa-63100	36	6	focused	focus	VERB
cjfa-63100	36	7	on	on	ADP
cjfa-63100	36	8	the	the	DET
cjfa-63100	36	9	insurance	insurance	NOUN
cjfa-63100	36	10	industry	industry	NOUN
cjfa-63100	36	11	,	,	PUNCT
cjfa-63100	36	12	which	which	PRON
cjfa-63100	36	13	is	be	AUX
cjfa-63100	36	14	highly	highly	ADV
cjfa-63100	36	15	specialized	specialized	ADJ
cjfa-63100	36	16	and	and	CCONJ
cjfa-63100	36	17	regulated	regulate	VERB
cjfa-63100	36	18	.	.	PUNCT
cjfa-63100	37	1	although	although	SCONJ
cjfa-63100	37	2	the	the	DET
cjfa-63100	37	3	industry	industry	NOUN
cjfa-63100	37	4	contributes	contribute	VERB
cjfa-63100	37	5	significantly	significantly	ADV
cjfa-63100	37	6	to	to	ADP
cjfa-63100	37	7	a	a	DET
cjfa-63100	37	8	country	country	NOUN
cjfa-63100	37	9	’s	’s	PART
cjfa-63100	37	10	economy	economy	NOUN
cjfa-63100	37	11	,	,	PUNCT
cjfa-63100	37	12	studies	study	NOUN
cjfa-63100	37	13	on	on	ADP
cjfa-63100	37	14	audit	audit	NOUN
cjfa-63100	37	15	fee	fee	NOUN
cjfa-63100	37	16	determination	determination	NOUN
cjfa-63100	37	17	in	in	ADP
cjfa-63100	37	18	the	the	DET
cjfa-63100	37	19	industry	industry	NOUN
cjfa-63100	37	20	are	be	AUX
cjfa-63100	37	21	limited	limit	VERB
cjfa-63100	37	22	(	(	PUNCT
cjfa-63100	37	23	lawal	lawal	PROPN
cjfa-63100	37	24	&	&	CCONJ
cjfa-63100	37	25	ibrahim	ibrahim	PROPN
cjfa-63100	37	26	,	,	PUNCT
cjfa-63100	37	27	2022	2022	NUM
cjfa-63100	37	28	)	)	PUNCT
cjfa-63100	37	29	.	.	PUNCT
cjfa-63100	38	1	it	it	PRON
cjfa-63100	38	2	is	be	AUX
cjfa-63100	38	3	rare	rare	ADJ
cjfa-63100	38	4	to	to	PART
cjfa-63100	38	5	find	find	VERB
cjfa-63100	38	6	empirical	empirical	ADJ
cjfa-63100	38	7	studies	study	NOUN
cjfa-63100	38	8	on	on	ADP
cjfa-63100	38	9	audit	audit	NOUN
cjfa-63100	38	10	fees	fee	NOUN
cjfa-63100	38	11	focusing	focus	VERB
cjfa-63100	38	12	on	on	ADP
cjfa-63100	38	13	insurance	insurance	NOUN
cjfa-63100	38	14	firms	firm	NOUN
cjfa-63100	38	15	,	,	PUNCT
cjfa-63100	38	16	as	as	SCONJ
cjfa-63100	38	17	most	most	ADJ
cjfa-63100	38	18	studies	study	NOUN
cjfa-63100	38	19	are	be	AUX
cjfa-63100	38	20	around	around	ADP
cjfa-63100	38	21	manufacturing	manufacturing	NOUN
cjfa-63100	38	22	firms	firm	NOUN
cjfa-63100	38	23	.	.	PUNCT
cjfa-63100	39	1	therefore	therefore	ADV
cjfa-63100	39	2	,	,	PUNCT
cjfa-63100	39	3	given	give	VERB
cjfa-63100	39	4	the	the	DET
cjfa-63100	39	5	scarcity	scarcity	NOUN
cjfa-63100	39	6	of	of	ADP
cjfa-63100	39	7	audit	audit	NOUN
cjfa-63100	39	8	literature	literature	NOUN
cjfa-63100	39	9	and	and	CCONJ
cjfa-63100	39	10	the	the	DET
cjfa-63100	39	11	significant	significant	ADJ
cjfa-63100	39	12	position	position	NOUN
cjfa-63100	39	13	insurance	insurance	NOUN
cjfa-63100	39	14	firms	firm	NOUN
cjfa-63100	39	15	occupy	occupy	VERB
cjfa-63100	39	16	in	in	ADP
cjfa-63100	39	17	a	a	DET
cjfa-63100	39	18	nation	nation	NOUN
cjfa-63100	39	19	’s	’s	PART
cjfa-63100	39	20	economic	economic	ADJ
cjfa-63100	39	21	development	development	NOUN
cjfa-63100	39	22	,	,	PUNCT
cjfa-63100	39	23	this	this	DET
cjfa-63100	39	24	study	study	NOUN
cjfa-63100	39	25	provides	provide	VERB
cjfa-63100	39	26	a	a	DET
cjfa-63100	39	27	rare	rare	ADJ
cjfa-63100	39	28	insight	insight	NOUN
cjfa-63100	39	29	into	into	ADP
cjfa-63100	39	30	how	how	SCONJ
cjfa-63100	39	31	audit	audit	NOUN
cjfa-63100	39	32	fees	fee	NOUN
cjfa-63100	39	33	are	be	AUX
cjfa-63100	39	34	determined	determine	VERB
cjfa-63100	39	35	in	in	ADP
cjfa-63100	39	36	the	the	DET
cjfa-63100	39	37	industry	industry	NOUN
cjfa-63100	39	38	.	.	PUNCT
cjfa-63100	40	1	theoretical	theoretical	ADJ
cjfa-63100	40	2	frameworktheoretical	frameworktheoretical	ADJ
cjfa-63100	40	3	framework	framework	NOUN
cjfa-63100	40	4	in	in	ADP
cjfa-63100	40	5	keeping	keep	VERB
cjfa-63100	40	6	with	with	ADP
cjfa-63100	40	7	previous	previous	ADJ
cjfa-63100	40	8	studies	study	NOUN
cjfa-63100	40	9	,	,	PUNCT
cjfa-63100	40	10	we	we	PRON
cjfa-63100	40	11	employed	employ	VERB
cjfa-63100	40	12	agency	agency	NOUN
cjfa-63100	40	13	theory	theory	NOUN
cjfa-63100	40	14	(	(	PUNCT
cjfa-63100	40	15	jensen	jensen	PROPN
cjfa-63100	40	16	&	&	CCONJ
cjfa-63100	40	17	meckling	meckling	PROPN
cjfa-63100	40	18	,	,	PUNCT
cjfa-63100	40	19	1976	1976	NUM
cjfa-63100	40	20	)	)	PUNCT
cjfa-63100	40	21	and	and	CCONJ
cjfa-63100	40	22	policeman	policeman	PROPN
cjfa-63100	40	23	theory	theory	NOUN
cjfa-63100	40	24	(	(	PUNCT
cjfa-63100	40	25	olaoye	olaoye	ADJ
cjfa-63100	40	26	,	,	PUNCT
cjfa-63100	40	27	aguguom	aguguom	NOUN
cjfa-63100	40	28	,	,	PUNCT
cjfa-63100	40	29	safiriyu	safiriyu	NOUN
cjfa-63100	40	30	&	&	CCONJ
cjfa-63100	40	31	abiola	abiola	PROPN
cjfa-63100	40	32	,	,	PUNCT
cjfa-63100	40	33	2019	2019	NUM
cjfa-63100	40	34	)	)	PUNCT
cjfa-63100	40	35	to	to	PART
cjfa-63100	40	36	examine	examine	VERB
cjfa-63100	40	37	audit	audit	NOUN
cjfa-63100	40	38	fee	fee	NOUN
cjfa-63100	40	39	determinants	determinant	NOUN
cjfa-63100	40	40	.	.	PUNCT
cjfa-63100	41	1	the	the	DET
cjfa-63100	41	2	key	key	ADJ
cjfa-63100	41	3	argument	argument	NOUN
cjfa-63100	41	4	of	of	ADP
cjfa-63100	41	5	the	the	DET
cjfa-63100	41	6	agency	agency	NOUN
cjfa-63100	41	7	theory	theory	NOUN
cjfa-63100	41	8	is	be	AUX
cjfa-63100	41	9	the	the	DET
cjfa-63100	41	10	separation	separation	NOUN
cjfa-63100	41	11	of	of	ADP
cjfa-63100	41	12	ownership	ownership	NOUN
cjfa-63100	41	13	and	and	CCONJ
cjfa-63100	41	14	management	management	NOUN
cjfa-63100	41	15	in	in	ADP
cjfa-63100	41	16	modern	modern	ADJ
cjfa-63100	41	17	businesses	business	NOUN
cjfa-63100	41	18	.	.	PUNCT
cjfa-63100	42	1	it	it	PRON
cjfa-63100	42	2	argues	argue	VERB
cjfa-63100	42	3	that	that	SCONJ
cjfa-63100	42	4	an	an	DET
cjfa-63100	42	5	agency	agency	NOUN
cjfa-63100	42	6	relationship	relationship	NOUN
cjfa-63100	42	7	is	be	AUX
cjfa-63100	42	8	a	a	DET
cjfa-63100	42	9	contract	contract	NOUN
cjfa-63100	42	10	under	under	ADP
cjfa-63100	42	11	which	which	PRON
cjfa-63100	42	12	one	one	NUM
cjfa-63100	42	13	or	or	CCONJ
cjfa-63100	42	14	more	more	ADJ
cjfa-63100	42	15	persons	person	NOUN
cjfa-63100	42	16	(	(	PUNCT
cjfa-63100	42	17	the	the	DET
cjfa-63100	42	18	principal(s	principal(s	NOUN
cjfa-63100	42	19	)	)	PUNCT
cjfa-63100	42	20	)	)	PUNCT
cjfa-63100	42	21	engage	engage	VERB
cjfa-63100	42	22	another	another	DET
cjfa-63100	42	23	person	person	NOUN
cjfa-63100	42	24	(	(	PUNCT
cjfa-63100	42	25	the	the	DET
cjfa-63100	42	26	agent	agent	NOUN
cjfa-63100	42	27	)	)	PUNCT
cjfa-63100	42	28	to	to	PART
cjfa-63100	42	29	perform	perform	VERB
cjfa-63100	42	30	some	some	DET
cjfa-63100	42	31	services	service	NOUN
cjfa-63100	42	32	on	on	ADP
cjfa-63100	42	33	their	their	PRON
cjfa-63100	42	34	behalf	behalf	NOUN
cjfa-63100	42	35	,	,	PUNCT
cjfa-63100	42	36	which	which	PRON
cjfa-63100	42	37	involves	involve	VERB
cjfa-63100	42	38	delegating	delegate	VERB
cjfa-63100	42	39	some	some	DET
cjfa-63100	42	40	decision	decision	NOUN
cjfa-63100	42	41	-	-	PUNCT
cjfa-63100	42	42	making	make	VERB
cjfa-63100	42	43	authority	authority	NOUN
cjfa-63100	42	44	to	to	ADP
cjfa-63100	42	45	the	the	DET
cjfa-63100	42	46	agent	agent	NOUN
cjfa-63100	42	47	(	(	PUNCT
cjfa-63100	42	48	jensen	jensen	PROPN
cjfa-63100	42	49	&	&	CCONJ
cjfa-63100	42	50	meckling	meckling	PROPN
cjfa-63100	42	51	,	,	PUNCT
cjfa-63100	42	52	1976	1976	NUM
cjfa-63100	42	53	)	)	PUNCT
cjfa-63100	42	54	.	.	PUNCT
cjfa-63100	43	1	it	it	PRON
cjfa-63100	43	2	emphasizes	emphasize	VERB
cjfa-63100	43	3	the	the	DET
cjfa-63100	43	4	costs	cost	NOUN
cjfa-63100	43	5	and	and	CCONJ
cjfa-63100	43	6	benefits	benefit	NOUN
cjfa-63100	43	7	of	of	ADP
cjfa-63100	43	8	an	an	DET
cjfa-63100	43	9	agent	agent	NOUN
cjfa-63100	43	10	-	-	PUNCT
cjfa-63100	43	11	principal	principal	NOUN
cjfa-63100	43	12	relationship	relationship	NOUN
cjfa-63100	43	13	,	,	PUNCT
cjfa-63100	43	14	where	where	SCONJ
cjfa-63100	43	15	agents	agent	NOUN
cjfa-63100	43	16	are	be	AUX
cjfa-63100	43	17	expected	expect	VERB
cjfa-63100	43	18	to	to	PART
cjfa-63100	43	19	act	act	VERB
cjfa-63100	43	20	in	in	ADP
cjfa-63100	43	21	the	the	DET
cjfa-63100	43	22	principal	principal	NOUN
cjfa-63100	43	23	’s	’s	PART
cjfa-63100	43	24	best	good	ADJ
cjfa-63100	43	25	interests	interest	NOUN
cjfa-63100	43	26	.	.	PUNCT
cjfa-63100	44	1	goodnews	goodnews	PROPN
cjfa-63100	44	2	kolawole	kolawole	PROPN
cjfa-63100	44	3	gureje	gureje	NOUN
cjfa-63100	44	4	,	,	PUNCT
cjfa-63100	44	5	okwy	okwy	PROPN
cjfa-63100	44	6	peter	peter	PROPN
cjfa-63100	44	7	okpala	okpala	PROPN
cjfa-63100	44	8	,	,	PUNCT
cjfa-63100	44	9	collins	collins	PROPN
cjfa-63100	44	10	sankay	sankay	PROPN
cjfa-63100	44	11	oboh3232	oboh3232	PROPN
cjfa-63100	45	1	the	the	DET
cjfa-63100	45	2	agency	agency	NOUN
cjfa-63100	45	3	problems	problem	NOUN
cjfa-63100	45	4	arise	arise	VERB
cjfa-63100	45	5	when	when	SCONJ
cjfa-63100	45	6	the	the	DET
cjfa-63100	45	7	agents	agent	NOUN
cjfa-63100	45	8	,	,	PUNCT
cjfa-63100	45	9	who	who	PRON
cjfa-63100	45	10	are	be	AUX
cjfa-63100	45	11	privy	privy	ADJ
cjfa-63100	45	12	to	to	ADP
cjfa-63100	45	13	certain	certain	ADJ
cjfa-63100	45	14	information	information	NOUN
cjfa-63100	45	15	,	,	PUNCT
cjfa-63100	45	16	misuse	misuse	VERB
cjfa-63100	45	17	their	their	PRON
cjfa-63100	45	18	position	position	NOUN
cjfa-63100	45	19	to	to	ADP
cjfa-63100	45	20	the	the	DET
cjfa-63100	45	21	detriment	detriment	NOUN
cjfa-63100	45	22	of	of	ADP
cjfa-63100	45	23	the	the	DET
cjfa-63100	45	24	principals	principal	NOUN
cjfa-63100	45	25	due	due	ADP
cjfa-63100	45	26	to	to	ADP
cjfa-63100	45	27	self	self	NOUN
cjfa-63100	45	28	-	-	PUNCT
cjfa-63100	45	29	interest	interest	NOUN
cjfa-63100	45	30	(	(	PUNCT
cjfa-63100	45	31	evana	evana	PROPN
cjfa-63100	45	32	,	,	PUNCT
cjfa-63100	45	33	farichah	farichah	NOUN
cjfa-63100	45	34	,	,	PUNCT
cjfa-63100	45	35	mirfazli	mirfazli	PROPN
cjfa-63100	45	36	,	,	PUNCT
cjfa-63100	45	37	idris	idris	PROPN
cjfa-63100	45	38	&	&	CCONJ
cjfa-63100	45	39	tudor	tudor	PROPN
cjfa-63100	45	40	,	,	PUNCT
cjfa-63100	45	41	2019	2019	NUM
cjfa-63100	45	42	)	)	PUNCT
cjfa-63100	45	43	.	.	PUNCT
cjfa-63100	46	1	as	as	ADP
cjfa-63100	46	2	a	a	DET
cjfa-63100	46	3	result	result	NOUN
cjfa-63100	46	4	,	,	PUNCT
cjfa-63100	46	5	external	external	ADJ
cjfa-63100	46	6	auditors	auditor	NOUN
cjfa-63100	46	7	are	be	AUX
cjfa-63100	46	8	engaged	engage	VERB
cjfa-63100	46	9	as	as	ADP
cjfa-63100	46	10	a	a	DET
cjfa-63100	46	11	third	third	ADJ
cjfa-63100	46	12	party	party	NOUN
cjfa-63100	46	13	.	.	PUNCT
cjfa-63100	47	1	they	they	PRON
cjfa-63100	47	2	are	be	AUX
cjfa-63100	47	3	paid	pay	VERB
cjfa-63100	47	4	a	a	DET
cjfa-63100	47	5	fee	fee	NOUN
cjfa-63100	47	6	to	to	PART
cjfa-63100	47	7	verify	verify	VERB
cjfa-63100	47	8	and	and	CCONJ
cjfa-63100	47	9	evaluate	evaluate	VERB
cjfa-63100	47	10	the	the	DET
cjfa-63100	47	11	activities	activity	NOUN
cjfa-63100	47	12	of	of	ADP
cjfa-63100	47	13	the	the	DET
cjfa-63100	47	14	agents	agent	NOUN
cjfa-63100	47	15	in	in	ADP
cjfa-63100	47	16	the	the	DET
cjfa-63100	47	17	interest	interest	NOUN
cjfa-63100	47	18	of	of	ADP
cjfa-63100	47	19	the	the	DET
cjfa-63100	47	20	principals	principal	NOUN
cjfa-63100	47	21	.	.	PUNCT
cjfa-63100	48	1	they	they	PRON
cjfa-63100	48	2	bring	bring	VERB
cjfa-63100	48	3	some	some	DET
cjfa-63100	48	4	relief	relief	NOUN
cjfa-63100	48	5	and	and	CCONJ
cjfa-63100	48	6	assurance	assurance	NOUN
cjfa-63100	48	7	to	to	ADP
cjfa-63100	48	8	the	the	DET
cjfa-63100	48	9	principals	principal	NOUN
cjfa-63100	48	10	on	on	ADP
cjfa-63100	48	11	the	the	DET
cjfa-63100	48	12	credibility	credibility	NOUN
cjfa-63100	48	13	of	of	ADP
cjfa-63100	48	14	the	the	DET
cjfa-63100	48	15	financial	financial	ADJ
cjfa-63100	48	16	information	information	NOUN
cjfa-63100	48	17	provided	provide	VERB
cjfa-63100	48	18	by	by	ADP
cjfa-63100	48	19	the	the	DET
cjfa-63100	48	20	agents	agent	NOUN
cjfa-63100	48	21	,	,	PUNCT
cjfa-63100	48	22	upon	upon	SCONJ
cjfa-63100	48	23	which	which	PRON
cjfa-63100	48	24	the	the	DET
cjfa-63100	48	25	principals	principal	NOUN
cjfa-63100	48	26	make	make	VERB
cjfa-63100	48	27	economic	economic	ADJ
cjfa-63100	48	28	decisions	decision	NOUN
cjfa-63100	48	29	(	(	PUNCT
cjfa-63100	48	30	jensen	jensen	PROPN
cjfa-63100	48	31	&	&	CCONJ
cjfa-63100	48	32	meckling	meckling	PROPN
cjfa-63100	48	33	,	,	PUNCT
cjfa-63100	48	34	1976	1976	NUM
cjfa-63100	48	35	)	)	PUNCT
cjfa-63100	48	36	.	.	PUNCT
cjfa-63100	49	1	besides	besides	SCONJ
cjfa-63100	49	2	,	,	PUNCT
cjfa-63100	49	3	auditors	auditor	NOUN
cjfa-63100	49	4	are	be	AUX
cjfa-63100	49	5	also	also	ADV
cjfa-63100	49	6	seen	see	VERB
cjfa-63100	49	7	as	as	ADP
cjfa-63100	49	8	policemen	policeman	NOUN
cjfa-63100	49	9	through	through	ADP
cjfa-63100	49	10	the	the	DET
cjfa-63100	49	11	theoretical	theoretical	ADJ
cjfa-63100	49	12	lens	lens	NOUN
cjfa-63100	49	13	of	of	ADP
cjfa-63100	49	14	the	the	DET
cjfa-63100	49	15	policeman	policeman	NOUN
cjfa-63100	49	16	theory	theory	NOUN
cjfa-63100	49	17	,	,	PUNCT
cjfa-63100	49	18	who	who	PRON
cjfa-63100	49	19	focus	focus	VERB
cjfa-63100	49	20	on	on	ADP
cjfa-63100	49	21	the	the	DET
cjfa-63100	49	22	arithmetical	arithmetical	ADJ
cjfa-63100	49	23	accuracy	accuracy	NOUN
cjfa-63100	49	24	of	of	ADP
cjfa-63100	49	25	the	the	DET
cjfa-63100	49	26	firm	firm	NOUN
cjfa-63100	49	27	’s	’s	PART
cjfa-63100	49	28	accounts	account	NOUN
cjfa-63100	49	29	to	to	PART
cjfa-63100	49	30	prevent	prevent	VERB
cjfa-63100	49	31	fraud	fraud	NOUN
cjfa-63100	49	32	(	(	PUNCT
cjfa-63100	49	33	olaoye	olaoye	VERB
cjfa-63100	49	34	et	et	PROPN
cjfa-63100	49	35	al	al	PROPN
cjfa-63100	49	36	.	.	PROPN
cjfa-63100	49	37	,	,	PUNCT
cjfa-63100	49	38	2019	2019	NUM
cjfa-63100	49	39	)	)	PUNCT
cjfa-63100	49	40	.	.	PUNCT
cjfa-63100	50	1	they	they	PRON
cjfa-63100	50	2	are	be	AUX
cjfa-63100	50	3	expected	expect	VERB
cjfa-63100	50	4	to	to	PART
cjfa-63100	50	5	detect	detect	VERB
cjfa-63100	50	6	fraud	fraud	NOUN
cjfa-63100	50	7	,	,	PUNCT
cjfa-63100	50	8	even	even	ADV
cjfa-63100	50	9	though	though	SCONJ
cjfa-63100	50	10	for	for	ADP
cjfa-63100	50	11	many	many	ADJ
cjfa-63100	50	12	years	year	NOUN
cjfa-63100	50	13	,	,	PUNCT
cjfa-63100	50	14	their	their	PRON
cjfa-63100	50	15	primary	primary	ADJ
cjfa-63100	50	16	focus	focus	NOUN
cjfa-63100	50	17	has	have	AUX
cjfa-63100	50	18	been	be	AUX
cjfa-63100	50	19	to	to	PART
cjfa-63100	50	20	offer	offer	VERB
cjfa-63100	50	21	reasonable	reasonable	ADJ
cjfa-63100	50	22	assurance	assurance	NOUN
cjfa-63100	50	23	on	on	ADP
cjfa-63100	50	24	the	the	DET
cjfa-63100	50	25	correctness	correctness	NOUN
cjfa-63100	50	26	and	and	CCONJ
cjfa-63100	50	27	fairness	fairness	NOUN
cjfa-63100	50	28	of	of	ADP
cjfa-63100	50	29	management	management	NOUN
cjfa-63100	50	30	’s	’s	PART
cjfa-63100	50	31	stated	state	VERB
cjfa-63100	50	32	financial	financial	ADJ
cjfa-63100	50	33	information	information	NOUN
cjfa-63100	50	34	(	(	PUNCT
cjfa-63100	50	35	mironiuc	mironiuc	NOUN
cjfa-63100	50	36	&	&	CCONJ
cjfa-63100	50	37	robu	robu	PROPN
cjfa-63100	50	38	,	,	PUNCT
cjfa-63100	50	39	2012	2012	NUM
cjfa-63100	50	40	)	)	PUNCT
cjfa-63100	50	41	.	.	PUNCT
cjfa-63100	51	1	in	in	ADP
cjfa-63100	51	2	keeping	keep	VERB
cjfa-63100	51	3	with	with	ADP
cjfa-63100	51	4	these	these	DET
cjfa-63100	51	5	theories	theory	NOUN
cjfa-63100	51	6	,	,	PUNCT
cjfa-63100	51	7	this	this	DET
cjfa-63100	51	8	study	study	NOUN
cjfa-63100	51	9	expects	expect	VERB
cjfa-63100	51	10	that	that	SCONJ
cjfa-63100	51	11	for	for	SCONJ
cjfa-63100	51	12	the	the	DET
cjfa-63100	51	13	principals	principal	NOUN
cjfa-63100	51	14	to	to	PART
cjfa-63100	51	15	achieve	achieve	VERB
cjfa-63100	51	16	quality	quality	NOUN
cjfa-63100	51	17	financial	financial	ADJ
cjfa-63100	51	18	information	information	NOUN
cjfa-63100	51	19	from	from	ADP
cjfa-63100	51	20	the	the	DET
cjfa-63100	51	21	agents	agent	NOUN
cjfa-63100	51	22	,	,	PUNCT
cjfa-63100	51	23	they	they	PRON
cjfa-63100	51	24	must	must	AUX
cjfa-63100	51	25	incur	incur	VERB
cjfa-63100	51	26	commensurate	commensurate	ADJ
cjfa-63100	51	27	costs	cost	NOUN
cjfa-63100	51	28	for	for	ADP
cjfa-63100	51	29	a	a	DET
cjfa-63100	51	30	third	third	ADJ
cjfa-63100	51	31	-	-	PUNCT
cjfa-63100	51	32	party	party	NOUN
cjfa-63100	51	33	assurance	assurance	NOUN
cjfa-63100	51	34	,	,	PUNCT
cjfa-63100	51	35	determined	determine	VERB
cjfa-63100	51	36	by	by	ADP
cjfa-63100	51	37	an	an	DET
cjfa-63100	51	38	appropriate	appropriate	ADJ
cjfa-63100	51	39	model	model	NOUN
cjfa-63100	51	40	considering	consider	VERB
cjfa-63100	51	41	a	a	DET
cjfa-63100	51	42	firm	firm	NOUN
cjfa-63100	51	43	’s	’s	PART
cjfa-63100	51	44	size	size	NOUN
cjfa-63100	51	45	,	,	PUNCT
cjfa-63100	51	46	peculiarities	peculiarity	NOUN
cjfa-63100	51	47	,	,	PUNCT
cjfa-63100	51	48	and	and	CCONJ
cjfa-63100	51	49	profitability	profitability	NOUN
cjfa-63100	51	50	.	.	PUNCT
cjfa-63100	52	1	the	the	DET
cjfa-63100	52	2	principals	principal	NOUN
cjfa-63100	52	3	and	and	CCONJ
cjfa-63100	52	4	agents	agent	NOUN
cjfa-63100	52	5	must	must	AUX
cjfa-63100	52	6	negotiate	negotiate	VERB
cjfa-63100	52	7	a	a	DET
cjfa-63100	52	8	commensurate	commensurate	ADJ
cjfa-63100	52	9	fee	fee	NOUN
cjfa-63100	52	10	with	with	ADP
cjfa-63100	52	11	the	the	DET
cjfa-63100	52	12	auditors	auditor	NOUN
cjfa-63100	52	13	to	to	PART
cjfa-63100	52	14	perform	perform	VERB
cjfa-63100	52	15	a	a	DET
cjfa-63100	52	16	quality	quality	NOUN
cjfa-63100	52	17	audit	audit	NOUN
cjfa-63100	52	18	that	that	PRON
cjfa-63100	52	19	provides	provide	VERB
cjfa-63100	52	20	the	the	DET
cjfa-63100	52	21	highest	high	ADJ
cjfa-63100	52	22	confidence	confidence	NOUN
cjfa-63100	52	23	possible	possible	ADJ
cjfa-63100	52	24	in	in	ADP
cjfa-63100	52	25	the	the	DET
cjfa-63100	52	26	accuracy	accuracy	NOUN
cjfa-63100	52	27	of	of	ADP
cjfa-63100	52	28	the	the	DET
cjfa-63100	52	29	financial	financial	ADJ
cjfa-63100	52	30	information	information	NOUN
cjfa-63100	52	31	provided	provide	VERB
cjfa-63100	52	32	by	by	ADP
cjfa-63100	52	33	the	the	DET
cjfa-63100	52	34	agents	agent	NOUN
cjfa-63100	52	35	.	.	PUNCT
cjfa-63100	53	1	although	although	SCONJ
cjfa-63100	53	2	audit	audit	NOUN
cjfa-63100	53	3	fees	fee	NOUN
cjfa-63100	53	4	may	may	AUX
cjfa-63100	53	5	be	be	AUX
cjfa-63100	53	6	determined	determine	VERB
cjfa-63100	53	7	by	by	ADP
cjfa-63100	53	8	factors	factor	NOUN
cjfa-63100	53	9	such	such	ADJ
cjfa-63100	53	10	as	as	ADP
cjfa-63100	53	11	the	the	DET
cjfa-63100	53	12	audit	audit	NOUN
cjfa-63100	53	13	risk	risk	NOUN
cjfa-63100	53	14	,	,	PUNCT
cjfa-63100	53	15	complexity	complexity	NOUN
cjfa-63100	53	16	of	of	ADP
cjfa-63100	53	17	the	the	DET
cjfa-63100	53	18	audit	audit	NOUN
cjfa-63100	53	19	,	,	PUNCT
cjfa-63100	53	20	and	and	CCONJ
cjfa-63100	53	21	auditor	auditor	NOUN
cjfa-63100	53	22	experience	experience	NOUN
cjfa-63100	53	23	,	,	PUNCT
cjfa-63100	53	24	the	the	DET
cjfa-63100	53	25	agency	agency	NOUN
cjfa-63100	53	26	and	and	CCONJ
cjfa-63100	53	27	policeman	policeman	PROPN
cjfa-63100	53	28	theories	theory	NOUN
cjfa-63100	53	29	provide	provide	VERB
cjfa-63100	53	30	the	the	DET
cjfa-63100	53	31	basis	basis	NOUN
cjfa-63100	53	32	for	for	ADP
cjfa-63100	53	33	expecting	expect	VERB
cjfa-63100	53	34	an	an	DET
cjfa-63100	53	35	association	association	NOUN
cjfa-63100	53	36	between	between	ADP
cjfa-63100	53	37	a	a	DET
cjfa-63100	53	38	firm	firm	NOUN
cjfa-63100	53	39	’s	’s	PART
cjfa-63100	53	40	size	size	NOUN
cjfa-63100	53	41	,	,	PUNCT
cjfa-63100	53	42	complexity	complexity	NOUN
cjfa-63100	53	43	,	,	PUNCT
cjfa-63100	53	44	profitability	profitability	NOUN
cjfa-63100	53	45	,	,	PUNCT
cjfa-63100	53	46	and	and	CCONJ
cjfa-63100	53	47	audit	audit	NOUN
cjfa-63100	53	48	fee	fee	NOUN
cjfa-63100	53	49	determination	determination	NOUN
cjfa-63100	53	50	.	.	PUNCT
cjfa-63100	54	1	empirical	empirical	ADJ
cjfa-63100	54	2	review	review	NOUN
cjfa-63100	54	3	and	and	CCONJ
cjfa-63100	54	4	hypothesesempirical	hypothesesempirical	ADJ
cjfa-63100	54	5	review	review	NOUN
cjfa-63100	54	6	and	and	CCONJ
cjfa-63100	54	7	hypotheses	hypothese	VERB
cjfa-63100	54	8	several	several	ADJ
cjfa-63100	54	9	factors	factor	NOUN
cjfa-63100	54	10	have	have	AUX
cjfa-63100	54	11	been	be	AUX
cjfa-63100	54	12	investigated	investigate	VERB
cjfa-63100	54	13	as	as	ADP
cjfa-63100	54	14	possible	possible	ADJ
cjfa-63100	54	15	audit	audit	NOUN
cjfa-63100	54	16	fee	fee	NOUN
cjfa-63100	54	17	determinants	determinant	NOUN
cjfa-63100	54	18	based	base	VERB
cjfa-63100	54	19	on	on	ADP
cjfa-63100	54	20	auditor	auditor	NOUN
cjfa-63100	54	21	and	and	CCONJ
cjfa-63100	54	22	auditee	auditee	NOUN
cjfa-63100	54	23	characteristics	characteristic	NOUN
cjfa-63100	54	24	.	.	PUNCT
cjfa-63100	55	1	while	while	SCONJ
cjfa-63100	55	2	an	an	DET
cjfa-63100	55	3	auditor	auditor	NOUN
cjfa-63100	55	4	’s	’s	PART
cjfa-63100	55	5	remuneration	remuneration	NOUN
cjfa-63100	55	6	for	for	ADP
cjfa-63100	55	7	his	his	PRON
cjfa-63100	55	8	expert	expert	NOUN
cjfa-63100	55	9	services	service	NOUN
cjfa-63100	55	10	qualifies	qualify	VERB
cjfa-63100	55	11	as	as	ADP
cjfa-63100	55	12	an	an	DET
cjfa-63100	55	13	audit	audit	NOUN
cjfa-63100	55	14	fee	fee	NOUN
cjfa-63100	55	15	,	,	PUNCT
cjfa-63100	55	16	the	the	DET
cjfa-63100	55	17	fees	fee	NOUN
cjfa-63100	55	18	paid	pay	VERB
cjfa-63100	55	19	to	to	ADP
cjfa-63100	55	20	the	the	DET
cjfa-63100	55	21	auditor	auditor	NOUN
cjfa-63100	55	22	must	must	AUX
cjfa-63100	55	23	be	be	AUX
cjfa-63100	55	24	commensurate	commensurate	ADJ
cjfa-63100	55	25	with	with	ADP
cjfa-63100	55	26	the	the	DET
cjfa-63100	55	27	volume	volume	NOUN
cjfa-63100	55	28	of	of	ADP
cjfa-63100	55	29	work	work	NOUN
cjfa-63100	55	30	involved	involve	VERB
cjfa-63100	55	31	in	in	ADP
cjfa-63100	55	32	auditing	audit	VERB
cjfa-63100	55	33	a	a	DET
cjfa-63100	55	34	firm	firm	NOUN
cjfa-63100	55	35	’s	’s	PART
cjfa-63100	55	36	financial	financial	ADJ
cjfa-63100	55	37	statements	statement	NOUN
cjfa-63100	55	38	,	,	PUNCT
cjfa-63100	55	39	including	include	VERB
cjfa-63100	55	40	planning	planning	NOUN
cjfa-63100	55	41	,	,	PUNCT
cjfa-63100	55	42	fieldwork	fieldwork	NOUN
cjfa-63100	55	43	,	,	PUNCT
cjfa-63100	55	44	documentation	documentation	NOUN
cjfa-63100	55	45	,	,	PUNCT
cjfa-63100	55	46	and	and	CCONJ
cjfa-63100	55	47	reporting	report	VERB
cjfa-63100	55	48	(	(	PUNCT
cjfa-63100	55	49	urhoghide	urhoghide	PROPN
cjfa-63100	55	50	&	&	CCONJ
cjfa-63100	55	51	izedonmi	izedonmi	PROPN
cjfa-63100	55	52	,	,	PUNCT
cjfa-63100	55	53	2015	2015	NUM
cjfa-63100	55	54	)	)	PUNCT
cjfa-63100	55	55	.	.	PUNCT
cjfa-63100	56	1	previously	previously	ADV
cjfa-63100	56	2	,	,	PUNCT
cjfa-63100	56	3	there	there	PRON
cjfa-63100	56	4	have	have	AUX
cjfa-63100	56	5	been	be	AUX
cjfa-63100	56	6	varied	varied	ADJ
cjfa-63100	56	7	studies	study	NOUN
cjfa-63100	56	8	on	on	ADP
cjfa-63100	56	9	what	what	PRON
cjfa-63100	56	10	determines	determine	VERB
cjfa-63100	56	11	the	the	DET
cjfa-63100	56	12	fees	fee	NOUN
cjfa-63100	56	13	a	a	DET
cjfa-63100	56	14	firm	firm	NOUN
cjfa-63100	56	15	pays	pay	VERB
cjfa-63100	56	16	its	its	PRON
cjfa-63100	56	17	auditor	auditor	NOUN
cjfa-63100	56	18	to	to	PART
cjfa-63100	56	19	audit	audit	VERB
cjfa-63100	56	20	its	its	PRON
cjfa-63100	56	21	financial	financial	ADJ
cjfa-63100	56	22	statements	statement	NOUN
cjfa-63100	56	23	.	.	PUNCT
cjfa-63100	57	1	for	for	ADP
cjfa-63100	57	2	example	example	NOUN
cjfa-63100	57	3	,	,	PUNCT
cjfa-63100	57	4	joshi	joshi	PROPN
cjfa-63100	57	5	and	and	CCONJ
cjfa-63100	57	6	al	al	PROPN
cjfa-63100	57	7	-	-	PUNCT
cjfa-63100	57	8	bastaki	bastaki	NOUN
cjfa-63100	57	9	(	(	PUNCT
cjfa-63100	57	10	2000	2000	NUM
cjfa-63100	57	11	)	)	PUNCT
cjfa-63100	57	12	found	find	VERB
cjfa-63100	57	13	that	that	SCONJ
cjfa-63100	57	14	audit	audit	NOUN
cjfa-63100	57	15	fees	fee	NOUN
cjfa-63100	57	16	are	be	AUX
cjfa-63100	57	17	primarily	primarily	ADV
cjfa-63100	57	18	determined	determine	VERB
cjfa-63100	57	19	by	by	ADP
cjfa-63100	57	20	the	the	DET
cjfa-63100	57	21	size	size	NOUN
cjfa-63100	57	22	,	,	PUNCT
cjfa-63100	57	23	risk	risk	NOUN
cjfa-63100	57	24	,	,	PUNCT
cjfa-63100	57	25	complexity	complexity	NOUN
cjfa-63100	57	26	,	,	PUNCT
cjfa-63100	57	27	and	and	CCONJ
cjfa-63100	57	28	profitability	profitability	NOUN
cjfa-63100	57	29	of	of	ADP
cjfa-63100	57	30	the	the	DET
cjfa-63100	57	31	firms	firm	NOUN
cjfa-63100	57	32	.	.	PUNCT
cjfa-63100	58	1	liu	liu	PROPN
cjfa-63100	58	2	(	(	PUNCT
cjfa-63100	58	3	2017	2017	NUM
cjfa-63100	58	4	)	)	PUNCT
cjfa-63100	58	5	noted	note	VERB
cjfa-63100	58	6	that	that	SCONJ
cjfa-63100	58	7	beyond	beyond	ADP
cjfa-63100	58	8	general	general	ADJ
cjfa-63100	58	9	client	client	NOUN
cjfa-63100	58	10	and	and	CCONJ
cjfa-63100	58	11	audit	audit	NOUN
cjfa-63100	58	12	firm	firm	ADJ
cjfa-63100	58	13	characteristics	characteristic	NOUN
cjfa-63100	58	14	,	,	PUNCT
cjfa-63100	58	15	in	in	ADP
cjfa-63100	58	16	determinants	determinant	NOUN
cjfa-63100	58	17	of	of	ADP
cjfa-63100	58	18	audit	audit	NOUN
cjfa-63100	58	19	fees	fee	NOUN
cjfa-63100	58	20	among	among	ADP
cjfa-63100	58	21	insurance	insurance	NOUN
cjfa-63100	58	22	firms	firm	NOUN
cjfa-63100	58	23	in	in	ADP
cjfa-63100	58	24	nigeria	nigeria	PROPN
cjfa-63100	58	25	3333	3333	NUM
cjfa-63100	58	26	dividual	dividual	ADJ
cjfa-63100	58	27	characteristics	characteristic	NOUN
cjfa-63100	58	28	of	of	ADP
cjfa-63100	58	29	auditors	auditor	NOUN
cjfa-63100	58	30	are	be	AUX
cjfa-63100	58	31	key	key	ADJ
cjfa-63100	58	32	determinants	determinant	NOUN
cjfa-63100	58	33	of	of	ADP
cjfa-63100	58	34	audit	audit	NOUN
cjfa-63100	58	35	fees	fee	NOUN
cjfa-63100	58	36	.	.	PUNCT
cjfa-63100	59	1	kimeli	kimeli	PROPN
cjfa-63100	59	2	(	(	PUNCT
cjfa-63100	59	3	2016	2016	NUM
cjfa-63100	59	4	)	)	PUNCT
cjfa-63100	59	5	found	find	VERB
cjfa-63100	59	6	that	that	SCONJ
cjfa-63100	59	7	big	big	ADJ
cjfa-63100	59	8	four	four	NUM
cjfa-63100	59	9	firms	firm	NOUN
cjfa-63100	59	10	,	,	PUNCT
cjfa-63100	59	11	typically	typically	ADV
cjfa-63100	59	12	more	more	ADV
cjfa-63100	59	13	significant	significant	ADJ
cjfa-63100	59	14	in	in	ADP
cjfa-63100	59	15	human	human	ADJ
cjfa-63100	59	16	resources	resource	NOUN
cjfa-63100	59	17	and	and	CCONJ
cjfa-63100	59	18	geographic	geographic	ADJ
cjfa-63100	59	19	coverage	coverage	NOUN
cjfa-63100	59	20	,	,	PUNCT
cjfa-63100	59	21	with	with	ADP
cjfa-63100	59	22	a	a	DET
cjfa-63100	59	23	strong	strong	ADJ
cjfa-63100	59	24	reputation	reputation	NOUN
cjfa-63100	59	25	established	establish	VERB
cjfa-63100	59	26	through	through	ADP
cjfa-63100	59	27	years	year	NOUN
cjfa-63100	59	28	of	of	ADP
cjfa-63100	59	29	expertise	expertise	NOUN
cjfa-63100	59	30	and	and	CCONJ
cjfa-63100	59	31	specialization	specialization	NOUN
cjfa-63100	59	32	,	,	PUNCT
cjfa-63100	59	33	charge	charge	VERB
cjfa-63100	59	34	high	high	ADJ
cjfa-63100	59	35	audit	audit	NOUN
cjfa-63100	59	36	fees	fee	NOUN
cjfa-63100	59	37	,	,	PUNCT
cjfa-63100	59	38	suggesting	suggest	VERB
cjfa-63100	59	39	that	that	SCONJ
cjfa-63100	59	40	audit	audit	NOUN
cjfa-63100	59	41	firm	firm	ADJ
cjfa-63100	59	42	size	size	NOUN
cjfa-63100	59	43	is	be	AUX
cjfa-63100	59	44	a	a	DET
cjfa-63100	59	45	significant	significant	ADJ
cjfa-63100	59	46	determinant	determinant	NOUN
cjfa-63100	59	47	of	of	ADP
cjfa-63100	59	48	audit	audit	NOUN
cjfa-63100	59	49	fees	fee	NOUN
cjfa-63100	59	50	.	.	PUNCT
cjfa-63100	60	1	evana	evana	PROPN
cjfa-63100	60	2	et	et	PROPN
cjfa-63100	60	3	al	al	PROPN
cjfa-63100	60	4	.	.	PROPN
cjfa-63100	61	1	(	(	PUNCT
cjfa-63100	61	2	2019	2019	NUM
cjfa-63100	61	3	)	)	PUNCT
cjfa-63100	61	4	reported	report	VERB
cjfa-63100	61	5	that	that	SCONJ
cjfa-63100	61	6	firms	firm	NOUN
cjfa-63100	61	7	in	in	ADP
cjfa-63100	61	8	indonesia	indonesia	PROPN
cjfa-63100	61	9	are	be	AUX
cjfa-63100	61	10	guided	guide	VERB
cjfa-63100	61	11	by	by	ADP
cjfa-63100	61	12	the	the	DET
cjfa-63100	61	13	indonesian	indonesian	ADJ
cjfa-63100	61	14	public	public	ADJ
cjfa-63100	61	15	accountant	accountant	PROPN
cjfa-63100	61	16	institute	institute	PROPN
cjfa-63100	61	17	(	(	PUNCT
cjfa-63100	61	18	iapi	iapi	PROPN
cjfa-63100	61	19	)	)	PUNCT
cjfa-63100	61	20	in	in	ADP
cjfa-63100	61	21	determining	determine	VERB
cjfa-63100	61	22	audit	audit	NOUN
cjfa-63100	61	23	fees	fee	NOUN
cjfa-63100	61	24	,	,	PUNCT
cjfa-63100	61	25	which	which	PRON
cjfa-63100	61	26	must	must	AUX
cjfa-63100	61	27	consider	consider	VERB
cjfa-63100	61	28	factors	factor	NOUN
cjfa-63100	61	29	such	such	ADJ
cjfa-63100	61	30	as	as	ADP
cjfa-63100	61	31	corporate	corporate	ADJ
cjfa-63100	61	32	needs	need	NOUN
cjfa-63100	61	33	,	,	PUNCT
cjfa-63100	61	34	the	the	DET
cjfa-63100	61	35	auditor	auditor	NOUN
cjfa-63100	61	36	’s	’s	PART
cjfa-63100	61	37	duties	duty	NOUN
cjfa-63100	61	38	and	and	CCONJ
cjfa-63100	61	39	responsibility	responsibility	NOUN
cjfa-63100	61	40	as	as	ADP
cjfa-63100	61	41	prescribed	prescribe	VERB
cjfa-63100	61	42	by	by	ADP
cjfa-63100	61	43	the	the	DET
cjfa-63100	61	44	law	law	NOUN
cjfa-63100	61	45	,	,	PUNCT
cjfa-63100	61	46	their	their	PRON
cjfa-63100	61	47	expertise	expertise	NOUN
cjfa-63100	61	48	,	,	PUNCT
cjfa-63100	61	49	independence	independence	NOUN
cjfa-63100	61	50	,	,	PUNCT
cjfa-63100	61	51	and	and	CCONJ
cjfa-63100	61	52	the	the	DET
cjfa-63100	61	53	time	time	NOUN
cjfa-63100	61	54	and	and	CCONJ
cjfa-63100	61	55	complexity	complexity	NOUN
cjfa-63100	61	56	of	of	ADP
cjfa-63100	61	57	the	the	DET
cjfa-63100	61	58	audit	audit	NOUN
cjfa-63100	61	59	.	.	PUNCT
cjfa-63100	62	1	while	while	SCONJ
cjfa-63100	62	2	there	there	PRON
cjfa-63100	62	3	are	be	VERB
cjfa-63100	62	4	varied	varied	ADJ
cjfa-63100	62	5	opinions	opinion	NOUN
cjfa-63100	62	6	on	on	ADP
cjfa-63100	62	7	what	what	DET
cjfa-63100	62	8	firms	firm	NOUN
cjfa-63100	62	9	should	should	AUX
cjfa-63100	62	10	and	and	CCONJ
cjfa-63100	62	11	should	should	AUX
cjfa-63100	62	12	not	not	PART
cjfa-63100	62	13	consider	consider	VERB
cjfa-63100	62	14	in	in	ADP
cjfa-63100	62	15	determining	determine	VERB
cjfa-63100	62	16	an	an	DET
cjfa-63100	62	17	audit	audit	NOUN
cjfa-63100	62	18	fee	fee	NOUN
cjfa-63100	62	19	,	,	PUNCT
cjfa-63100	62	20	this	this	DET
cjfa-63100	62	21	study	study	NOUN
cjfa-63100	62	22	focuses	focus	VERB
cjfa-63100	62	23	on	on	ADP
cjfa-63100	62	24	a	a	DET
cjfa-63100	62	25	few	few	ADJ
cjfa-63100	62	26	factors	factor	NOUN
cjfa-63100	62	27	that	that	PRON
cjfa-63100	62	28	have	have	AUX
cjfa-63100	62	29	generated	generate	VERB
cjfa-63100	62	30	controversies	controversy	NOUN
cjfa-63100	62	31	or	or	CCONJ
cjfa-63100	62	32	have	have	AUX
cjfa-63100	62	33	been	be	AUX
cjfa-63100	62	34	of	of	ADP
cjfa-63100	62	35	significant	significant	ADJ
cjfa-63100	62	36	interest	interest	NOUN
cjfa-63100	62	37	in	in	ADP
cjfa-63100	62	38	the	the	DET
cjfa-63100	62	39	mainstream	mainstream	NOUN
cjfa-63100	62	40	literature	literature	NOUN
cjfa-63100	62	41	on	on	ADP
cjfa-63100	62	42	audit	audit	NOUN
cjfa-63100	62	43	fee	fee	NOUN
cjfa-63100	62	44	determination	determination	NOUN
cjfa-63100	62	45	.	.	PUNCT
cjfa-63100	63	1	client	client	NOUN
cjfa-63100	63	2	firm	firm	ADJ
cjfa-63100	63	3	size	size	NOUN
cjfa-63100	63	4	and	and	CCONJ
cjfa-63100	63	5	audit	audit	NOUN
cjfa-63100	63	6	feeclient	feeclient	NOUN
cjfa-63100	63	7	firm	firm	ADJ
cjfa-63100	63	8	size	size	NOUN
cjfa-63100	63	9	and	and	CCONJ
cjfa-63100	63	10	audit	audit	NOUN
cjfa-63100	63	11	fee	fee	NOUN
cjfa-63100	63	12	previous	previous	ADJ
cjfa-63100	63	13	literature	literature	NOUN
cjfa-63100	63	14	has	have	AUX
cjfa-63100	63	15	established	establish	VERB
cjfa-63100	63	16	how	how	SCONJ
cjfa-63100	63	17	complex	complex	ADJ
cjfa-63100	63	18	it	it	PRON
cjfa-63100	63	19	could	could	AUX
cjfa-63100	63	20	be	be	AUX
cjfa-63100	63	21	to	to	PART
cjfa-63100	63	22	determine	determine	VERB
cjfa-63100	63	23	the	the	DET
cjfa-63100	63	24	audit	audit	NOUN
cjfa-63100	63	25	fees	fee	NOUN
cjfa-63100	63	26	to	to	PART
cjfa-63100	63	27	charge	charge	VERB
cjfa-63100	63	28	a	a	DET
cjfa-63100	63	29	firm	firm	NOUN
cjfa-63100	63	30	or	or	CCONJ
cjfa-63100	63	31	the	the	DET
cjfa-63100	63	32	firm	firm	NOUN
cjfa-63100	63	33	should	should	AUX
cjfa-63100	63	34	pay	pay	VERB
cjfa-63100	63	35	its	its	PRON
cjfa-63100	63	36	auditors	auditor	NOUN
cjfa-63100	63	37	,	,	PUNCT
cjfa-63100	63	38	especially	especially	ADV
cjfa-63100	63	39	as	as	SCONJ
cjfa-63100	63	40	there	there	PRON
cjfa-63100	63	41	is	be	VERB
cjfa-63100	63	42	yet	yet	ADV
cjfa-63100	63	43	to	to	PART
cjfa-63100	63	44	be	be	AUX
cjfa-63100	63	45	a	a	DET
cjfa-63100	63	46	standardized	standardized	ADJ
cjfa-63100	63	47	model	model	NOUN
cjfa-63100	63	48	for	for	ADP
cjfa-63100	63	49	audit	audit	NOUN
cjfa-63100	63	50	fee	fee	NOUN
cjfa-63100	63	51	determination	determination	NOUN
cjfa-63100	63	52	.	.	PUNCT
cjfa-63100	64	1	however	however	ADV
cjfa-63100	64	2	,	,	PUNCT
cjfa-63100	64	3	researchers	researcher	NOUN
cjfa-63100	64	4	have	have	VERB
cjfa-63100	64	5	a	a	DET
cjfa-63100	64	6	unified	unified	ADJ
cjfa-63100	64	7	position	position	NOUN
cjfa-63100	64	8	on	on	ADP
cjfa-63100	64	9	the	the	DET
cjfa-63100	64	10	influence	influence	NOUN
cjfa-63100	64	11	of	of	ADP
cjfa-63100	64	12	the	the	DET
cjfa-63100	64	13	size	size	NOUN
cjfa-63100	64	14	of	of	ADP
cjfa-63100	64	15	a	a	DET
cjfa-63100	64	16	firm	firm	NOUN
cjfa-63100	64	17	on	on	ADP
cjfa-63100	64	18	its	its	PRON
cjfa-63100	64	19	audit	audit	NOUN
cjfa-63100	64	20	fee	fee	NOUN
cjfa-63100	64	21	.	.	PUNCT
cjfa-63100	65	1	simunic	simunic	PROPN
cjfa-63100	65	2	’s	’s	PART
cjfa-63100	65	3	(	(	PUNCT
cjfa-63100	65	4	1980	1980	NUM
cjfa-63100	65	5	)	)	PUNCT
cjfa-63100	65	6	model	model	NOUN
cjfa-63100	65	7	has	have	AUX
cjfa-63100	65	8	been	be	AUX
cjfa-63100	65	9	widely	widely	ADV
cjfa-63100	65	10	accepted	accept	VERB
cjfa-63100	65	11	and	and	CCONJ
cjfa-63100	65	12	applied	apply	VERB
cjfa-63100	65	13	by	by	ADP
cjfa-63100	65	14	researchers	researcher	NOUN
cjfa-63100	65	15	,	,	PUNCT
cjfa-63100	65	16	establishing	establish	VERB
cjfa-63100	65	17	a	a	DET
cjfa-63100	65	18	positive	positive	ADJ
cjfa-63100	65	19	relationship	relationship	NOUN
cjfa-63100	65	20	between	between	ADP
cjfa-63100	65	21	the	the	DET
cjfa-63100	65	22	total	total	ADJ
cjfa-63100	65	23	assets	asset	NOUN
cjfa-63100	65	24	of	of	ADP
cjfa-63100	65	25	a	a	DET
cjfa-63100	65	26	firm	firm	ADJ
cjfa-63100	65	27	and	and	CCONJ
cjfa-63100	65	28	audit	audit	NOUN
cjfa-63100	65	29	fees	fee	NOUN
cjfa-63100	65	30	.	.	PUNCT
cjfa-63100	66	1	in	in	ADP
cjfa-63100	66	2	keeping	keep	VERB
cjfa-63100	66	3	with	with	ADP
cjfa-63100	66	4	simunic	simunic	PROPN
cjfa-63100	66	5	’s	’s	PART
cjfa-63100	66	6	model	model	NOUN
cjfa-63100	66	7	,	,	PUNCT
cjfa-63100	66	8	soyemi	soyemi	NOUN
cjfa-63100	66	9	and	and	CCONJ
cjfa-63100	66	10	olowookere	olowookere	ADV
cjfa-63100	66	11	(	(	PUNCT
cjfa-63100	66	12	2013	2013	NUM
cjfa-63100	66	13	)	)	PUNCT
cjfa-63100	66	14	found	find	VERB
cjfa-63100	66	15	a	a	DET
cjfa-63100	66	16	firm	firm	NOUN
cjfa-63100	66	17	’s	’s	PART
cjfa-63100	66	18	size	size	NOUN
cjfa-63100	66	19	to	to	PART
cjfa-63100	66	20	be	be	AUX
cjfa-63100	66	21	a	a	DET
cjfa-63100	66	22	significant	significant	ADJ
cjfa-63100	66	23	determinant	determinant	NOUN
cjfa-63100	66	24	of	of	ADP
cjfa-63100	66	25	what	what	PRON
cjfa-63100	66	26	auditors	auditor	NOUN
cjfa-63100	66	27	charged	charge	VERB
cjfa-63100	66	28	banks	bank	NOUN
cjfa-63100	66	29	in	in	ADP
cjfa-63100	66	30	nigeria	nigeria	PROPN
cjfa-63100	66	31	as	as	ADP
cjfa-63100	66	32	audit	audit	NOUN
cjfa-63100	66	33	fees	fee	NOUN
cjfa-63100	66	34	.	.	PUNCT
cjfa-63100	67	1	similarly	similarly	ADV
cjfa-63100	67	2	,	,	PUNCT
cjfa-63100	67	3	urhoghide	urhoghide	ADJ
cjfa-63100	67	4	and	and	CCONJ
cjfa-63100	67	5	izedonmi	izedonmi	PROPN
cjfa-63100	67	6	(	(	PUNCT
cjfa-63100	67	7	2015	2015	NUM
cjfa-63100	67	8	)	)	PUNCT
cjfa-63100	67	9	found	find	VERB
cjfa-63100	67	10	a	a	DET
cjfa-63100	67	11	strong	strong	ADJ
cjfa-63100	67	12	association	association	NOUN
cjfa-63100	67	13	between	between	ADP
cjfa-63100	67	14	firm	firm	ADJ
cjfa-63100	67	15	size	size	NOUN
cjfa-63100	67	16	and	and	CCONJ
cjfa-63100	67	17	audit	audit	NOUN
cjfa-63100	67	18	fee	fee	NOUN
cjfa-63100	67	19	,	,	PUNCT
cjfa-63100	67	20	arguing	argue	VERB
cjfa-63100	67	21	that	that	SCONJ
cjfa-63100	67	22	in	in	ADP
cjfa-63100	67	23	comparison	comparison	NOUN
cjfa-63100	67	24	to	to	ADP
cjfa-63100	67	25	auditing	audit	VERB
cjfa-63100	67	26	small	small	ADJ
cjfa-63100	67	27	firms	firm	NOUN
cjfa-63100	67	28	,	,	PUNCT
cjfa-63100	67	29	the	the	DET
cjfa-63100	67	30	auditing	auditing	NOUN
cjfa-63100	67	31	of	of	ADP
cjfa-63100	67	32	large	large	ADJ
cjfa-63100	67	33	firms	firm	NOUN
cjfa-63100	67	34	requires	require	VERB
cjfa-63100	67	35	more	more	ADJ
cjfa-63100	67	36	time	time	NOUN
cjfa-63100	67	37	and	and	CCONJ
cjfa-63100	67	38	effort	effort	NOUN
cjfa-63100	67	39	,	,	PUNCT
cjfa-63100	67	40	making	make	VERB
cjfa-63100	67	41	their	their	PRON
cjfa-63100	67	42	fees	fee	NOUN
cjfa-63100	67	43	more	more	ADV
cjfa-63100	67	44	expensive	expensive	ADJ
cjfa-63100	67	45	.	.	PUNCT
cjfa-63100	68	1	musah	musah	NOUN
cjfa-63100	68	2	(	(	PUNCT
cjfa-63100	68	3	2017	2017	NUM
cjfa-63100	68	4	)	)	PUNCT
cjfa-63100	68	5	argued	argue	VERB
cjfa-63100	68	6	that	that	SCONJ
cjfa-63100	68	7	larger	large	ADJ
cjfa-63100	68	8	firms	firm	NOUN
cjfa-63100	68	9	engage	engage	VERB
cjfa-63100	68	10	in	in	ADP
cjfa-63100	68	11	more	more	ADJ
cjfa-63100	68	12	business	business	NOUN
cjfa-63100	68	13	activities	activity	NOUN
cjfa-63100	68	14	and	and	CCONJ
cjfa-63100	68	15	are	be	AUX
cjfa-63100	68	16	typically	typically	ADV
cjfa-63100	68	17	more	more	ADV
cjfa-63100	68	18	visible	visible	ADJ
cjfa-63100	68	19	to	to	ADP
cjfa-63100	68	20	the	the	DET
cjfa-63100	68	21	public	public	NOUN
cjfa-63100	68	22	,	,	PUNCT
cjfa-63100	68	23	revealing	reveal	VERB
cjfa-63100	68	24	more	more	ADJ
cjfa-63100	68	25	information	information	NOUN
cjfa-63100	68	26	than	than	ADP
cjfa-63100	68	27	smaller	small	ADJ
cjfa-63100	68	28	firms	firm	NOUN
cjfa-63100	68	29	,	,	PUNCT
cjfa-63100	68	30	which	which	PRON
cjfa-63100	68	31	auditors	auditor	NOUN
cjfa-63100	68	32	inevitably	inevitably	ADV
cjfa-63100	68	33	consider	consider	VERB
cjfa-63100	68	34	when	when	SCONJ
cjfa-63100	68	35	negotiating	negotiate	VERB
cjfa-63100	68	36	audit	audit	NOUN
cjfa-63100	68	37	fees	fee	NOUN
cjfa-63100	68	38	.	.	PUNCT
cjfa-63100	69	1	more	more	ADV
cjfa-63100	69	2	recently	recently	ADV
cjfa-63100	69	3	,	,	PUNCT
cjfa-63100	69	4	van	van	PROPN
cjfa-63100	69	5	,	,	PUNCT
cjfa-63100	69	6	thanh	thanh	ADJ
cjfa-63100	69	7	,	,	PUNCT
cjfa-63100	69	8	thanh	thanh	PROPN
cjfa-63100	69	9	,	,	PUNCT
cjfa-63100	69	10	ngoc	ngoc	PROPN
cjfa-63100	69	11	and	and	CCONJ
cjfa-63100	69	12	hai	hai	PROPN
cjfa-63100	69	13	(	(	PUNCT
cjfa-63100	69	14	2022	2022	NUM
cjfa-63100	69	15	)	)	PUNCT
cjfa-63100	69	16	reported	report	VERB
cjfa-63100	69	17	a	a	DET
cjfa-63100	69	18	positive	positive	ADJ
cjfa-63100	69	19	association	association	NOUN
cjfa-63100	69	20	between	between	ADP
cjfa-63100	69	21	firm	firm	ADJ
cjfa-63100	69	22	size	size	NOUN
cjfa-63100	69	23	and	and	CCONJ
cjfa-63100	69	24	audit	audit	NOUN
cjfa-63100	69	25	fees	fee	NOUN
cjfa-63100	69	26	.	.	PUNCT
cjfa-63100	70	1	arguably	arguably	ADV
cjfa-63100	70	2	,	,	PUNCT
cjfa-63100	70	3	based	base	VERB
cjfa-63100	70	4	on	on	ADP
cjfa-63100	70	5	the	the	DET
cjfa-63100	70	6	consistency	consistency	NOUN
cjfa-63100	70	7	in	in	ADP
cjfa-63100	70	8	previous	previous	ADJ
cjfa-63100	70	9	literature	literature	NOUN
cjfa-63100	70	10	and	and	CCONJ
cjfa-63100	70	11	the	the	DET
cjfa-63100	70	12	theoretical	theoretical	ADJ
cjfa-63100	70	13	discussion	discussion	NOUN
cjfa-63100	70	14	,	,	PUNCT
cjfa-63100	70	15	this	this	DET
cjfa-63100	70	16	study	study	NOUN
cjfa-63100	70	17	adds	add	VERB
cjfa-63100	70	18	to	to	ADP
cjfa-63100	70	19	the	the	DET
cjfa-63100	70	20	literature	literature	NOUN
cjfa-63100	70	21	,	,	PUNCT
cjfa-63100	70	22	arguing	argue	VERB
cjfa-63100	70	23	that	that	SCONJ
cjfa-63100	70	24	the	the	DET
cjfa-63100	70	25	audit	audit	NOUN
cjfa-63100	70	26	of	of	ADP
cjfa-63100	70	27	large	large	ADJ
cjfa-63100	70	28	firms	firm	NOUN
cjfa-63100	70	29	requires	require	VERB
cjfa-63100	70	30	more	more	ADJ
cjfa-63100	70	31	time	time	NOUN
cjfa-63100	70	32	and	and	CCONJ
cjfa-63100	70	33	effort	effort	NOUN
cjfa-63100	70	34	than	than	ADP
cjfa-63100	70	35	that	that	PRON
cjfa-63100	70	36	of	of	ADP
cjfa-63100	70	37	smaller	small	ADJ
cjfa-63100	70	38	firms	firm	NOUN
cjfa-63100	70	39	,	,	PUNCT
cjfa-63100	70	40	making	make	VERB
cjfa-63100	70	41	firm	firm	ADJ
cjfa-63100	70	42	size	size	NOUN
cjfa-63100	70	43	an	an	DET
cjfa-63100	70	44	important	important	ADJ
cjfa-63100	70	45	factor	factor	NOUN
cjfa-63100	70	46	in	in	ADP
cjfa-63100	70	47	determining	determine	VERB
cjfa-63100	70	48	audit	audit	NOUN
cjfa-63100	70	49	fees	fee	NOUN
cjfa-63100	70	50	.	.	PUNCT
cjfa-63100	71	1	accordingly	accordingly	ADV
cjfa-63100	71	2	,	,	PUNCT
cjfa-63100	71	3	the	the	DET
cjfa-63100	71	4	study	study	NOUN
cjfa-63100	71	5	hypothesizes	hypothesize	VERB
cjfa-63100	71	6	that	that	SCONJ
cjfa-63100	71	7	:	:	PUNCT
cjfa-63100	71	8	h1	h1	PROPN
cjfa-63100	71	9	:	:	PUNCT
cjfa-63100	71	10	the	the	DET
cjfa-63100	71	11	size	size	NOUN
cjfa-63100	71	12	of	of	ADP
cjfa-63100	71	13	a	a	DET
cjfa-63100	71	14	firm	firm	NOUN
cjfa-63100	71	15	and	and	CCONJ
cjfa-63100	71	16	its	its	PRON
cjfa-63100	71	17	audit	audit	NOUN
cjfa-63100	71	18	fee	fee	NOUN
cjfa-63100	71	19	are	be	AUX
cjfa-63100	71	20	positively	positively	ADV
cjfa-63100	71	21	associated	associate	VERB
cjfa-63100	71	22	goodnews	goodnew	NOUN
cjfa-63100	71	23	kolawole	kolawole	PROPN
cjfa-63100	71	24	gureje	gureje	NOUN
cjfa-63100	71	25	,	,	PUNCT
cjfa-63100	71	26	okwy	okwy	PROPN
cjfa-63100	71	27	peter	peter	PROPN
cjfa-63100	71	28	okpala	okpala	PROPN
cjfa-63100	71	29	,	,	PUNCT
cjfa-63100	71	30	collins	collins	PROPN
cjfa-63100	71	31	sankay	sankay	PROPN
cjfa-63100	71	32	oboh3434	oboh3434	PROPN
cjfa-63100	71	33	complexity	complexity	NOUN
cjfa-63100	71	34	and	and	CCONJ
cjfa-63100	71	35	audit	audit	NOUN
cjfa-63100	71	36	feecomplexity	feecomplexity	NOUN
cjfa-63100	71	37	and	and	CCONJ
cjfa-63100	71	38	audit	audit	NOUN
cjfa-63100	71	39	fee	fee	NOUN
cjfa-63100	71	40	after	after	ADP
cjfa-63100	71	41	investigating	investigate	VERB
cjfa-63100	71	42	a	a	DET
cjfa-63100	71	43	sample	sample	NOUN
cjfa-63100	71	44	of	of	ADP
cjfa-63100	71	45	153	153	NUM
cjfa-63100	71	46	listed	list	VERB
cjfa-63100	71	47	firms	firm	NOUN
cjfa-63100	71	48	in	in	ADP
cjfa-63100	71	49	nigeria	nigeria	PROPN
cjfa-63100	71	50	from	from	ADP
cjfa-63100	71	51	11	11	NUM
cjfa-63100	71	52	sectors	sector	NOUN
cjfa-63100	71	53	,	,	PUNCT
cjfa-63100	71	54	using	use	VERB
cjfa-63100	71	55	ordinary	ordinary	ADJ
cjfa-63100	71	56	least	least	ADJ
cjfa-63100	71	57	squares	square	NOUN
cjfa-63100	71	58	,	,	PUNCT
cjfa-63100	71	59	urhoghide	urhoghide	ADJ
cjfa-63100	71	60	and	and	CCONJ
cjfa-63100	71	61	izedonmi	izedonmi	PROPN
cjfa-63100	71	62	(	(	PUNCT
cjfa-63100	71	63	2015	2015	NUM
cjfa-63100	71	64	)	)	PUNCT
cjfa-63100	71	65	found	find	VERB
cjfa-63100	71	66	that	that	SCONJ
cjfa-63100	71	67	a	a	DET
cjfa-63100	71	68	client	client	NOUN
cjfa-63100	71	69	firm	firm	NOUN
cjfa-63100	71	70	’s	’s	PART
cjfa-63100	71	71	complexity	complexity	NOUN
cjfa-63100	71	72	significantly	significantly	ADV
cjfa-63100	71	73	impacted	impact	VERB
cjfa-63100	71	74	audit	audit	NOUN
cjfa-63100	71	75	fees	fee	NOUN
cjfa-63100	71	76	.	.	PUNCT
cjfa-63100	72	1	in	in	ADP
cjfa-63100	72	2	2016	2016	NUM
cjfa-63100	72	3	,	,	PUNCT
cjfa-63100	72	4	safiuddin	safiuddin	NOUN
cjfa-63100	72	5	and	and	CCONJ
cjfa-63100	72	6	moshin	moshin	NOUN
cjfa-63100	72	7	reported	report	VERB
cjfa-63100	72	8	that	that	SCONJ
cjfa-63100	72	9	firms	firm	NOUN
cjfa-63100	72	10	in	in	ADP
cjfa-63100	72	11	bangladesh	bangladesh	NOUN
cjfa-63100	72	12	with	with	ADP
cjfa-63100	72	13	complicated	complicated	ADJ
cjfa-63100	72	14	operations	operation	NOUN
cjfa-63100	72	15	,	,	PUNCT
cjfa-63100	72	16	such	such	ADJ
cjfa-63100	72	17	as	as	ADP
cjfa-63100	72	18	those	those	PRON
cjfa-63100	72	19	that	that	PRON
cjfa-63100	72	20	are	be	AUX
cjfa-63100	72	21	highly	highly	ADV
cjfa-63100	72	22	diversified	diversified	ADJ
cjfa-63100	72	23	or	or	CCONJ
cjfa-63100	72	24	have	have	VERB
cjfa-63100	72	25	a	a	DET
cjfa-63100	72	26	large	large	ADJ
cjfa-63100	72	27	number	number	NOUN
cjfa-63100	72	28	of	of	ADP
cjfa-63100	72	29	subsidiaries	subsidiary	NOUN
cjfa-63100	72	30	,	,	PUNCT
cjfa-63100	72	31	require	require	VERB
cjfa-63100	72	32	thorough	thorough	ADJ
cjfa-63100	72	33	audits	audits	NOUN
cjfa-63100	72	34	,	,	PUNCT
cjfa-63100	72	35	suggesting	suggest	VERB
cjfa-63100	72	36	that	that	SCONJ
cjfa-63100	72	37	complexity	complexity	NOUN
cjfa-63100	72	38	may	may	AUX
cjfa-63100	72	39	significantly	significantly	ADV
cjfa-63100	72	40	influence	influence	VERB
cjfa-63100	72	41	firm	firm	NOUN
cjfa-63100	72	42	’s	’s	PART
cjfa-63100	72	43	audit	audit	NOUN
cjfa-63100	72	44	fee	fee	NOUN
cjfa-63100	72	45	.	.	PUNCT
cjfa-63100	73	1	kimeli	kimeli	PROPN
cjfa-63100	73	2	(	(	PUNCT
cjfa-63100	73	3	2016	2016	NUM
cjfa-63100	73	4	)	)	PUNCT
cjfa-63100	73	5	also	also	ADV
cjfa-63100	73	6	found	find	VERB
cjfa-63100	73	7	a	a	DET
cjfa-63100	73	8	positive	positive	ADJ
cjfa-63100	73	9	association	association	NOUN
cjfa-63100	73	10	between	between	ADP
cjfa-63100	73	11	complexity	complexity	NOUN
cjfa-63100	73	12	and	and	CCONJ
cjfa-63100	73	13	audit	audit	NOUN
cjfa-63100	73	14	fees	fee	NOUN
cjfa-63100	73	15	from	from	ADP
cjfa-63100	73	16	a	a	DET
cjfa-63100	73	17	dataset	dataset	NOUN
cjfa-63100	73	18	obtained	obtain	VERB
cjfa-63100	73	19	from	from	ADP
cjfa-63100	73	20	41	41	NUM
cjfa-63100	73	21	firms	firm	NOUN
cjfa-63100	73	22	listed	list	VERB
cjfa-63100	73	23	on	on	ADP
cjfa-63100	73	24	the	the	DET
cjfa-63100	73	25	nairobi	nairobi	PROPN
cjfa-63100	73	26	stock	stock	PROPN
cjfa-63100	73	27	exchange	exchange	PROPN
cjfa-63100	73	28	.	.	PUNCT
cjfa-63100	74	1	however	however	ADV
cjfa-63100	74	2	,	,	PUNCT
cjfa-63100	74	3	while	while	SCONJ
cjfa-63100	74	4	kimeli	kimeli	X
cjfa-63100	74	5	(	(	PUNCT
cjfa-63100	74	6	2016	2016	NUM
cjfa-63100	74	7	)	)	PUNCT
cjfa-63100	74	8	argued	argue	VERB
cjfa-63100	74	9	that	that	SCONJ
cjfa-63100	74	10	complexity	complexity	NOUN
cjfa-63100	74	11	inevitably	inevitably	ADV
cjfa-63100	74	12	increases	increase	VERB
cjfa-63100	74	13	the	the	DET
cjfa-63100	74	14	difficulty	difficulty	NOUN
cjfa-63100	74	15	and	and	CCONJ
cjfa-63100	74	16	volume	volume	NOUN
cjfa-63100	74	17	of	of	ADP
cjfa-63100	74	18	audit	audit	NOUN
cjfa-63100	74	19	works	work	NOUN
cjfa-63100	74	20	,	,	PUNCT
cjfa-63100	74	21	which	which	PRON
cjfa-63100	74	22	naturally	naturally	ADV
cjfa-63100	74	23	will	will	AUX
cjfa-63100	74	24	cause	cause	VERB
cjfa-63100	74	25	auditors	auditor	NOUN
cjfa-63100	74	26	to	to	PART
cjfa-63100	74	27	demand	demand	VERB
cjfa-63100	74	28	a	a	DET
cjfa-63100	74	29	higher	high	ADJ
cjfa-63100	74	30	fee	fee	NOUN
cjfa-63100	74	31	,	,	PUNCT
cjfa-63100	74	32	some	some	DET
cjfa-63100	74	33	researchers	researcher	NOUN
cjfa-63100	74	34	,	,	PUNCT
cjfa-63100	74	35	such	such	ADJ
cjfa-63100	74	36	as	as	ADP
cjfa-63100	74	37	evana	evana	PROPN
cjfa-63100	74	38	et	et	PROPN
cjfa-63100	74	39	al	al	PROPN
cjfa-63100	74	40	.	.	PROPN
cjfa-63100	75	1	(	(	PUNCT
cjfa-63100	75	2	2019	2019	NUM
cjfa-63100	75	3	)	)	PUNCT
cjfa-63100	75	4	,	,	PUNCT
cjfa-63100	75	5	assert	assert	VERB
cjfa-63100	75	6	that	that	SCONJ
cjfa-63100	75	7	the	the	DET
cjfa-63100	75	8	client	client	NOUN
cjfa-63100	75	9	firm	firm	NOUN
cjfa-63100	75	10	’s	’s	PART
cjfa-63100	75	11	complexity	complexity	NOUN
cjfa-63100	75	12	does	do	AUX
cjfa-63100	75	13	not	not	PART
cjfa-63100	75	14	significantly	significantly	ADV
cjfa-63100	75	15	impact	impact	VERB
cjfa-63100	75	16	audit	audit	NOUN
cjfa-63100	75	17	fee	fee	NOUN
cjfa-63100	75	18	.	.	PUNCT
cjfa-63100	76	1	although	although	SCONJ
cjfa-63100	76	2	complexity	complexity	NOUN
cjfa-63100	76	3	does	do	AUX
cjfa-63100	76	4	not	not	PART
cjfa-63100	76	5	necessarily	necessarily	ADV
cjfa-63100	76	6	translate	translate	VERB
cjfa-63100	76	7	into	into	ADP
cjfa-63100	76	8	an	an	DET
cjfa-63100	76	9	increase	increase	NOUN
cjfa-63100	76	10	in	in	ADP
cjfa-63100	76	11	the	the	DET
cjfa-63100	76	12	volume	volume	NOUN
cjfa-63100	76	13	of	of	ADP
cjfa-63100	76	14	audit	audit	NOUN
cjfa-63100	76	15	work	work	NOUN
cjfa-63100	76	16	,	,	PUNCT
cjfa-63100	76	17	there	there	PRON
cjfa-63100	76	18	are	be	VERB
cjfa-63100	76	19	possibilities	possibility	NOUN
cjfa-63100	76	20	that	that	PRON
cjfa-63100	76	21	more	more	ADV
cjfa-63100	76	22	competent	competent	ADJ
cjfa-63100	76	23	auditors	auditor	NOUN
cjfa-63100	76	24	may	may	AUX
cjfa-63100	76	25	be	be	AUX
cjfa-63100	76	26	required	require	VERB
cjfa-63100	76	27	to	to	PART
cjfa-63100	76	28	audit	audit	VERB
cjfa-63100	76	29	firms	firm	NOUN
cjfa-63100	76	30	with	with	ADP
cjfa-63100	76	31	complex	complex	ADJ
cjfa-63100	76	32	business	business	NOUN
cjfa-63100	76	33	operations	operation	NOUN
cjfa-63100	76	34	,	,	PUNCT
cjfa-63100	76	35	which	which	PRON
cjfa-63100	76	36	we	we	PRON
cjfa-63100	76	37	expect	expect	VERB
cjfa-63100	76	38	to	to	PART
cjfa-63100	76	39	influence	influence	VERB
cjfa-63100	76	40	what	what	PRON
cjfa-63100	76	41	they	they	PRON
cjfa-63100	76	42	negotiate	negotiate	VERB
cjfa-63100	76	43	as	as	ADP
cjfa-63100	76	44	audit	audit	NOUN
cjfa-63100	76	45	fees	fee	NOUN
cjfa-63100	76	46	.	.	PUNCT
cjfa-63100	77	1	accordingly	accordingly	ADV
cjfa-63100	77	2	,	,	PUNCT
cjfa-63100	77	3	to	to	PART
cjfa-63100	77	4	add	add	VERB
cjfa-63100	77	5	to	to	ADP
cjfa-63100	77	6	the	the	DET
cjfa-63100	77	7	literature	literature	NOUN
cjfa-63100	77	8	on	on	ADP
cjfa-63100	77	9	audit	audit	NOUN
cjfa-63100	77	10	fee	fee	NOUN
cjfa-63100	77	11	determination	determination	NOUN
cjfa-63100	77	12	based	base	VERB
cjfa-63100	77	13	on	on	ADP
cjfa-63100	77	14	business	business	NOUN
cjfa-63100	77	15	complexity	complexity	NOUN
cjfa-63100	77	16	,	,	PUNCT
cjfa-63100	77	17	this	this	DET
cjfa-63100	77	18	study	study	NOUN
cjfa-63100	77	19	hypothesizes	hypothesize	VERB
cjfa-63100	77	20	that	that	SCONJ
cjfa-63100	77	21	:	:	PUNCT
cjfa-63100	77	22	h2	h2	NOUN
cjfa-63100	77	23	:	:	PUNCT
cjfa-63100	77	24	a	a	DET
cjfa-63100	77	25	firm	firm	NOUN
cjfa-63100	77	26	’s	’s	PART
cjfa-63100	77	27	complexity	complexity	NOUN
cjfa-63100	77	28	and	and	CCONJ
cjfa-63100	77	29	its	its	PRON
cjfa-63100	77	30	audit	audit	NOUN
cjfa-63100	77	31	fee	fee	NOUN
cjfa-63100	77	32	are	be	AUX
cjfa-63100	77	33	positively	positively	ADV
cjfa-63100	77	34	associated	associate	VERB
cjfa-63100	77	35	profitability	profitability	NOUN
cjfa-63100	77	36	and	and	CCONJ
cjfa-63100	77	37	audit	audit	NOUN
cjfa-63100	77	38	feeprofitability	feeprofitability	NOUN
cjfa-63100	77	39	and	and	CCONJ
cjfa-63100	77	40	audit	audit	NOUN
cjfa-63100	77	41	fee	fee	NOUN
cjfa-63100	77	42	in	in	ADP
cjfa-63100	77	43	many	many	ADJ
cjfa-63100	77	44	ways	way	NOUN
cjfa-63100	77	45	,	,	PUNCT
cjfa-63100	77	46	profitability	profitability	NOUN
cjfa-63100	77	47	measures	measure	VERB
cjfa-63100	77	48	a	a	DET
cjfa-63100	77	49	firm	firm	NOUN
cjfa-63100	77	50	’s	’s	PART
cjfa-63100	77	51	financial	financial	ADJ
cjfa-63100	77	52	performance	performance	NOUN
cjfa-63100	77	53	(	(	PUNCT
cjfa-63100	77	54	hossain	hossain	PROPN
cjfa-63100	77	55	&	&	CCONJ
cjfa-63100	77	56	sobhan	sobhan	PROPN
cjfa-63100	77	57	,	,	PUNCT
cjfa-63100	77	58	2019	2019	NUM
cjfa-63100	77	59	)	)	PUNCT
cjfa-63100	77	60	.	.	PUNCT
cjfa-63100	78	1	however	however	ADV
cjfa-63100	78	2	,	,	PUNCT
cjfa-63100	78	3	its	its	PRON
cjfa-63100	78	4	relationship	relationship	NOUN
cjfa-63100	78	5	with	with	ADP
cjfa-63100	78	6	audit	audit	NOUN
cjfa-63100	78	7	fees	fee	NOUN
cjfa-63100	78	8	has	have	AUX
cjfa-63100	78	9	been	be	AUX
cjfa-63100	78	10	controversial	controversial	ADJ
cjfa-63100	78	11	and	and	CCONJ
cjfa-63100	78	12	inconclusive	inconclusive	ADJ
cjfa-63100	78	13	.	.	PUNCT
cjfa-63100	79	1	for	for	ADP
cjfa-63100	79	2	example	example	NOUN
cjfa-63100	79	3	,	,	PUNCT
cjfa-63100	79	4	joshi	joshi	PROPN
cjfa-63100	79	5	and	and	CCONJ
cjfa-63100	79	6	al	al	PROPN
cjfa-63100	79	7	-	-	PUNCT
cjfa-63100	79	8	bastaki	bastaki	NOUN
cjfa-63100	79	9	(	(	PUNCT
cjfa-63100	79	10	2000	2000	NUM
cjfa-63100	79	11	)	)	PUNCT
cjfa-63100	79	12	,	,	PUNCT
cjfa-63100	79	13	musah	musah	NOUN
cjfa-63100	79	14	(	(	PUNCT
cjfa-63100	79	15	2017	2017	NUM
cjfa-63100	79	16	)	)	PUNCT
cjfa-63100	79	17	,	,	PUNCT
cjfa-63100	79	18	and	and	CCONJ
cjfa-63100	79	19	evana	evana	PROPN
cjfa-63100	79	20	et	et	PROPN
cjfa-63100	79	21	al	al	PROPN
cjfa-63100	79	22	.	.	PROPN
cjfa-63100	80	1	(	(	PUNCT
cjfa-63100	80	2	2019	2019	NUM
cjfa-63100	80	3	)	)	PUNCT
cjfa-63100	80	4	indicate	indicate	VERB
cjfa-63100	80	5	that	that	SCONJ
cjfa-63100	80	6	the	the	DET
cjfa-63100	80	7	profitability	profitability	NOUN
cjfa-63100	80	8	-	-	PUNCT
cjfa-63100	80	9	audit	audit	NOUN
cjfa-63100	80	10	fees	fee	NOUN
cjfa-63100	80	11	nexus	nexus	NOUN
cjfa-63100	80	12	is	be	AUX
cjfa-63100	80	13	positive	positive	ADJ
cjfa-63100	80	14	,	,	PUNCT
cjfa-63100	80	15	while	while	SCONJ
cjfa-63100	80	16	saffiuddin	saffiuddin	NOUN
cjfa-63100	80	17	and	and	CCONJ
cjfa-63100	80	18	moshin	moshin	NOUN
cjfa-63100	80	19	(	(	PUNCT
cjfa-63100	80	20	2019	2019	NUM
cjfa-63100	80	21	)	)	PUNCT
cjfa-63100	80	22	and	and	CCONJ
cjfa-63100	80	23	urhoghide	urhoghide	ADJ
cjfa-63100	80	24	and	and	CCONJ
cjfa-63100	80	25	izedonmi	izedonmi	PROPN
cjfa-63100	80	26	(	(	PUNCT
cjfa-63100	80	27	2015	2015	NUM
cjfa-63100	80	28	)	)	PUNCT
cjfa-63100	80	29	reported	report	VERB
cjfa-63100	80	30	a	a	DET
cjfa-63100	80	31	negative	negative	ADJ
cjfa-63100	80	32	relationship	relationship	NOUN
cjfa-63100	80	33	between	between	ADP
cjfa-63100	80	34	profitability	profitability	NOUN
cjfa-63100	80	35	and	and	CCONJ
cjfa-63100	80	36	audit	audit	NOUN
cjfa-63100	80	37	fee	fee	NOUN
cjfa-63100	80	38	.	.	PUNCT
cjfa-63100	81	1	in	in	ADP
cjfa-63100	81	2	contrast	contrast	NOUN
cjfa-63100	81	3	,	,	PUNCT
cjfa-63100	81	4	ling	ling	PROPN
cjfa-63100	81	5	,	,	PUNCT
cjfa-63100	81	6	yee	yee	PROPN
cjfa-63100	81	7	,	,	PUNCT
cjfa-63100	81	8	liang	liang	PROPN
cjfa-63100	81	9	,	,	PUNCT
cjfa-63100	81	10	yee	yee	PROPN
cjfa-63100	81	11	and	and	CCONJ
cjfa-63100	81	12	san	san	PROPN
cjfa-63100	81	13	(	(	PUNCT
cjfa-63100	81	14	2014	2014	NUM
cjfa-63100	81	15	)	)	PUNCT
cjfa-63100	81	16	,	,	PUNCT
cjfa-63100	81	17	kimeli	kimeli	PROPN
cjfa-63100	81	18	(	(	PUNCT
cjfa-63100	81	19	2016	2016	NUM
cjfa-63100	81	20	)	)	PUNCT
cjfa-63100	81	21	,	,	PUNCT
cjfa-63100	81	22	and	and	CCONJ
cjfa-63100	81	23	hossain	hossain	PROPN
cjfa-63100	81	24	and	and	CCONJ
cjfa-63100	81	25	sobhan	sobhan	PROPN
cjfa-63100	81	26	(	(	PUNCT
cjfa-63100	81	27	2019	2019	NUM
cjfa-63100	81	28	)	)	PUNCT
cjfa-63100	81	29	reported	report	VERB
cjfa-63100	81	30	that	that	SCONJ
cjfa-63100	81	31	profitability	profitability	NOUN
cjfa-63100	81	32	has	have	VERB
cjfa-63100	81	33	no	no	DET
cjfa-63100	81	34	significant	significant	ADJ
cjfa-63100	81	35	relationship	relationship	NOUN
cjfa-63100	81	36	with	with	ADP
cjfa-63100	81	37	audit	audit	NOUN
cjfa-63100	81	38	fees	fee	NOUN
cjfa-63100	81	39	.	.	PUNCT
cjfa-63100	82	1	given	give	VERB
cjfa-63100	82	2	the	the	DET
cjfa-63100	82	3	varied	varied	ADJ
cjfa-63100	82	4	results	result	NOUN
cjfa-63100	82	5	on	on	ADP
cjfa-63100	82	6	the	the	DET
cjfa-63100	82	7	profitability	profitability	NOUN
cjfa-63100	82	8	-	-	PUNCT
cjfa-63100	82	9	audit	audit	NOUN
cjfa-63100	82	10	fees	fee	NOUN
cjfa-63100	82	11	nexus	nexus	NOUN
cjfa-63100	82	12	,	,	PUNCT
cjfa-63100	82	13	we	we	PRON
cjfa-63100	82	14	assume	assume	VERB
cjfa-63100	82	15	,	,	PUNCT
cjfa-63100	82	16	based	base	VERB
cjfa-63100	82	17	on	on	ADP
cjfa-63100	82	18	the	the	DET
cjfa-63100	82	19	agency	agency	NOUN
cjfa-63100	82	20	theory	theory	NOUN
cjfa-63100	82	21	and	and	CCONJ
cjfa-63100	82	22	the	the	DET
cjfa-63100	82	23	importance	importance	NOUN
cjfa-63100	82	24	of	of	ADP
cjfa-63100	82	25	profitability	profitability	NOUN
cjfa-63100	82	26	to	to	ADP
cjfa-63100	82	27	the	the	DET
cjfa-63100	82	28	principals	principal	NOUN
cjfa-63100	82	29	in	in	ADP
cjfa-63100	82	30	making	make	VERB
cjfa-63100	82	31	economic	economic	ADJ
cjfa-63100	82	32	decisions	decision	NOUN
cjfa-63100	82	33	,	,	PUNCT
cjfa-63100	82	34	that	that	SCONJ
cjfa-63100	82	35	the	the	DET
cjfa-63100	82	36	association	association	NOUN
cjfa-63100	82	37	between	between	ADP
cjfa-63100	82	38	profitability	profitability	NOUN
cjfa-63100	82	39	and	and	CCONJ
cjfa-63100	82	40	audit	audit	NOUN
cjfa-63100	82	41	fees	fee	NOUN
cjfa-63100	82	42	will	will	AUX
cjfa-63100	82	43	be	be	AUX
cjfa-63100	82	44	positive	positive	ADJ
cjfa-63100	82	45	.	.	PUNCT
cjfa-63100	83	1	moreover	moreover	ADV
cjfa-63100	83	2	,	,	PUNCT
cjfa-63100	83	3	the	the	DET
cjfa-63100	83	4	susceptibility	susceptibility	NOUN
cjfa-63100	83	5	of	of	ADP
cjfa-63100	83	6	prof	prof	NOUN
cjfa-63100	83	7	determinants	determinant	NOUN
cjfa-63100	83	8	of	of	ADP
cjfa-63100	83	9	audit	audit	NOUN
cjfa-63100	83	10	fees	fee	NOUN
cjfa-63100	83	11	among	among	ADP
cjfa-63100	83	12	insurance	insurance	NOUN
cjfa-63100	83	13	firms	firm	NOUN
cjfa-63100	83	14	in	in	ADP
cjfa-63100	83	15	nigeria	nigeria	PROPN
cjfa-63100	83	16	3535	3535	NUM
cjfa-63100	83	17	it	it	PRON
cjfa-63100	83	18	to	to	ADP
cjfa-63100	83	19	manipulation	manipulation	NOUN
cjfa-63100	83	20	makes	make	VERB
cjfa-63100	83	21	auditors	auditor	NOUN
cjfa-63100	83	22	engage	engage	VERB
cjfa-63100	83	23	more	more	ADJ
cjfa-63100	83	24	time	time	NOUN
cjfa-63100	83	25	and	and	CCONJ
cjfa-63100	83	26	extensive	extensive	ADJ
cjfa-63100	83	27	work	work	NOUN
cjfa-63100	83	28	to	to	PART
cjfa-63100	83	29	validate	validate	VERB
cjfa-63100	83	30	and	and	CCONJ
cjfa-63100	83	31	assure	assure	VERB
cjfa-63100	83	32	the	the	DET
cjfa-63100	83	33	principals	principal	NOUN
cjfa-63100	83	34	of	of	ADP
cjfa-63100	83	35	the	the	DET
cjfa-63100	83	36	accuracy	accuracy	NOUN
cjfa-63100	83	37	of	of	ADP
cjfa-63100	83	38	the	the	DET
cjfa-63100	83	39	profit	profit	NOUN
cjfa-63100	83	40	reported	report	VERB
cjfa-63100	83	41	by	by	ADP
cjfa-63100	83	42	the	the	DET
cjfa-63100	83	43	agents	agent	NOUN
cjfa-63100	83	44	.	.	PUNCT
cjfa-63100	84	1	the	the	DET
cjfa-63100	84	2	extra	extra	ADJ
cjfa-63100	84	3	time	time	NOUN
cjfa-63100	84	4	and	and	CCONJ
cjfa-63100	84	5	extensive	extensive	ADJ
cjfa-63100	84	6	work	work	NOUN
cjfa-63100	84	7	auditors	auditor	NOUN
cjfa-63100	84	8	commit	commit	VERB
cjfa-63100	84	9	to	to	ADP
cjfa-63100	84	10	validating	validate	VERB
cjfa-63100	84	11	the	the	DET
cjfa-63100	84	12	profit	profit	NOUN
cjfa-63100	84	13	reported	report	VERB
cjfa-63100	84	14	by	by	ADP
cjfa-63100	84	15	the	the	DET
cjfa-63100	84	16	agents	agent	NOUN
cjfa-63100	84	17	would	would	AUX
cjfa-63100	84	18	attract	attract	VERB
cjfa-63100	84	19	a	a	DET
cjfa-63100	84	20	higher	high	ADJ
cjfa-63100	84	21	audit	audit	NOUN
cjfa-63100	84	22	fee	fee	NOUN
cjfa-63100	84	23	(	(	PUNCT
cjfa-63100	84	24	joshi	joshi	PROPN
cjfa-63100	84	25	&	&	CCONJ
cjfa-63100	84	26	albastaki	albastaki	PROPN
cjfa-63100	84	27	,	,	PUNCT
cjfa-63100	84	28	2000	2000	NUM
cjfa-63100	84	29	)	)	PUNCT
cjfa-63100	84	30	.	.	PUNCT
cjfa-63100	85	1	also	also	ADV
cjfa-63100	85	2	,	,	PUNCT
cjfa-63100	85	3	in	in	ADP
cjfa-63100	85	4	times	time	NOUN
cjfa-63100	85	5	of	of	ADP
cjfa-63100	85	6	low	low	ADJ
cjfa-63100	85	7	profitability	profitability	NOUN
cjfa-63100	85	8	,	,	PUNCT
cjfa-63100	85	9	firms	firm	NOUN
cjfa-63100	85	10	are	be	AUX
cjfa-63100	85	11	forced	force	VERB
cjfa-63100	85	12	to	to	PART
cjfa-63100	85	13	reduce	reduce	VERB
cjfa-63100	85	14	or	or	CCONJ
cjfa-63100	85	15	renegotiate	renegotiate	VERB
cjfa-63100	85	16	their	their	PRON
cjfa-63100	85	17	audit	audit	NOUN
cjfa-63100	85	18	fees	fee	NOUN
cjfa-63100	85	19	as	as	ADP
cjfa-63100	85	20	part	part	NOUN
cjfa-63100	85	21	of	of	ADP
cjfa-63100	85	22	a	a	DET
cjfa-63100	85	23	cost	cost	NOUN
cjfa-63100	85	24	-	-	PUNCT
cjfa-63100	85	25	reduction	reduction	NOUN
cjfa-63100	85	26	strategy	strategy	NOUN
cjfa-63100	85	27	.	.	PUNCT
cjfa-63100	86	1	based	base	VERB
cjfa-63100	86	2	on	on	ADP
cjfa-63100	86	3	this	this	DET
cjfa-63100	86	4	theoretical	theoretical	ADJ
cjfa-63100	86	5	premise	premise	NOUN
cjfa-63100	86	6	and	and	CCONJ
cjfa-63100	86	7	the	the	DET
cjfa-63100	86	8	need	need	NOUN
cjfa-63100	86	9	for	for	ADP
cjfa-63100	86	10	more	more	ADV
cjfa-63100	86	11	empirical	empirical	ADJ
cjfa-63100	86	12	research	research	NOUN
cjfa-63100	86	13	to	to	PART
cjfa-63100	86	14	address	address	VERB
cjfa-63100	86	15	the	the	DET
cjfa-63100	86	16	controversies	controversy	NOUN
cjfa-63100	86	17	in	in	ADP
cjfa-63100	86	18	previous	previous	ADJ
cjfa-63100	86	19	studies	study	NOUN
cjfa-63100	86	20	on	on	ADP
cjfa-63100	86	21	the	the	DET
cjfa-63100	86	22	profitability	profitability	NOUN
cjfa-63100	86	23	-	-	PUNCT
cjfa-63100	86	24	audit	audit	NOUN
cjfa-63100	86	25	fees	fee	NOUN
cjfa-63100	86	26	nexus	nexus	NOUN
cjfa-63100	86	27	,	,	PUNCT
cjfa-63100	86	28	this	this	DET
cjfa-63100	86	29	study	study	NOUN
cjfa-63100	86	30	hypothesizes	hypothesize	VERB
cjfa-63100	86	31	that	that	SCONJ
cjfa-63100	86	32	:	:	PUNCT
cjfa-63100	86	33	h3	h3	VERB
cjfa-63100	86	34	:	:	PUNCT
cjfa-63100	86	35	a	a	DET
cjfa-63100	86	36	firm	firm	NOUN
cjfa-63100	86	37	’s	’s	PART
cjfa-63100	86	38	profitability	profitability	NOUN
cjfa-63100	86	39	and	and	CCONJ
cjfa-63100	86	40	its	its	PRON
cjfa-63100	86	41	audit	audit	NOUN
cjfa-63100	86	42	fee	fee	NOUN
cjfa-63100	86	43	are	be	AUX
cjfa-63100	86	44	positively	positively	ADV
cjfa-63100	86	45	associated	associate	VERB
cjfa-63100	86	46	audit	audit	NOUN
cjfa-63100	86	47	firm	firm	ADJ
cjfa-63100	86	48	size	size	NOUN
cjfa-63100	86	49	and	and	CCONJ
cjfa-63100	86	50	audit	audit	NOUN
cjfa-63100	86	51	feeaudit	feeaudit	NOUN
cjfa-63100	86	52	firm	firm	ADJ
cjfa-63100	86	53	size	size	NOUN
cjfa-63100	86	54	and	and	CCONJ
cjfa-63100	86	55	audit	audit	NOUN
cjfa-63100	86	56	fee	fee	NOUN
cjfa-63100	86	57	generally	generally	ADV
cjfa-63100	86	58	,	,	PUNCT
cjfa-63100	86	59	large	large	ADJ
cjfa-63100	86	60	audit	audit	NOUN
cjfa-63100	86	61	firms	firm	NOUN
cjfa-63100	86	62	are	be	AUX
cjfa-63100	86	63	believed	believe	VERB
cjfa-63100	86	64	to	to	PART
cjfa-63100	86	65	produce	produce	VERB
cjfa-63100	86	66	better	well	ADJ
cjfa-63100	86	67	audit	audit	NOUN
cjfa-63100	86	68	quality	quality	NOUN
cjfa-63100	86	69	,	,	PUNCT
cjfa-63100	86	70	which	which	PRON
cjfa-63100	86	71	influences	influence	VERB
cjfa-63100	86	72	the	the	DET
cjfa-63100	86	73	fees	fee	NOUN
cjfa-63100	86	74	they	they	PRON
cjfa-63100	86	75	charge	charge	VERB
cjfa-63100	86	76	(	(	PUNCT
cjfa-63100	86	77	el	el	NOUN
cjfa-63100	86	78	-	-	PUNCT
cjfa-63100	86	79	gammal	gammal	NOUN
cjfa-63100	86	80	,	,	PUNCT
cjfa-63100	86	81	2012	2012	NUM
cjfa-63100	86	82	)	)	PUNCT
cjfa-63100	86	83	.	.	PUNCT
cjfa-63100	87	1	for	for	ADP
cjfa-63100	87	2	example	example	NOUN
cjfa-63100	87	3	,	,	PUNCT
cjfa-63100	87	4	big	big	ADJ
cjfa-63100	87	5	-	-	PUNCT
cjfa-63100	87	6	four	four	NUM
cjfa-63100	87	7	audit	audit	NOUN
cjfa-63100	87	8	firms	firm	NOUN
cjfa-63100	87	9	are	be	AUX
cjfa-63100	87	10	global	global	ADJ
cjfa-63100	87	11	firms	firm	NOUN
cjfa-63100	87	12	with	with	ADP
cjfa-63100	87	13	a	a	DET
cjfa-63100	87	14	retinue	retinue	NOUN
cjfa-63100	87	15	of	of	ADP
cjfa-63100	87	16	partners	partner	NOUN
cjfa-63100	87	17	and	and	CCONJ
cjfa-63100	87	18	specialists	specialist	NOUN
cjfa-63100	87	19	and	and	CCONJ
cjfa-63100	87	20	a	a	DET
cjfa-63100	87	21	large	large	ADJ
cjfa-63100	87	22	market	market	NOUN
cjfa-63100	87	23	share	share	NOUN
cjfa-63100	87	24	,	,	PUNCT
cjfa-63100	87	25	which	which	PRON
cjfa-63100	87	26	impacts	impact	VERB
cjfa-63100	87	27	the	the	DET
cjfa-63100	87	28	audit	audit	NOUN
cjfa-63100	87	29	fee	fee	NOUN
cjfa-63100	87	30	they	they	PRON
cjfa-63100	87	31	charge	charge	VERB
cjfa-63100	87	32	(	(	PUNCT
cjfa-63100	87	33	musah	musah	NOUN
cjfa-63100	87	34	,	,	PUNCT
cjfa-63100	87	35	2017	2017	NUM
cjfa-63100	87	36	)	)	PUNCT
cjfa-63100	87	37	.	.	PUNCT
cjfa-63100	88	1	evana	evana	PROPN
cjfa-63100	88	2	et	et	PROPN
cjfa-63100	88	3	al	al	PROPN
cjfa-63100	88	4	.	.	PROPN
cjfa-63100	89	1	(	(	PUNCT
cjfa-63100	89	2	2019	2019	NUM
cjfa-63100	89	3	)	)	PUNCT
cjfa-63100	89	4	found	find	VERB
cjfa-63100	89	5	that	that	SCONJ
cjfa-63100	89	6	big	big	ADJ
cjfa-63100	89	7	-	-	PUNCT
cjfa-63100	89	8	four	four	NUM
cjfa-63100	89	9	audit	audit	NOUN
cjfa-63100	89	10	firms	firm	NOUN
cjfa-63100	89	11	charged	charge	VERB
cjfa-63100	89	12	higher	high	ADJ
cjfa-63100	89	13	fees	fee	NOUN
cjfa-63100	89	14	than	than	ADP
cjfa-63100	89	15	non	non	ADJ
cjfa-63100	89	16	-	-	ADJ
cjfa-63100	89	17	bigfour	bigfour	ADJ
cjfa-63100	89	18	firms	firm	NOUN
cjfa-63100	89	19	because	because	SCONJ
cjfa-63100	89	20	of	of	ADP
cjfa-63100	89	21	their	their	PRON
cjfa-63100	89	22	perceived	perceive	VERB
cjfa-63100	89	23	reputation	reputation	NOUN
cjfa-63100	89	24	and	and	CCONJ
cjfa-63100	89	25	expertise	expertise	NOUN
cjfa-63100	89	26	,	,	PUNCT
cjfa-63100	89	27	a	a	DET
cjfa-63100	89	28	view	view	NOUN
cjfa-63100	89	29	earlier	early	ADV
cjfa-63100	89	30	shared	share	VERB
cjfa-63100	89	31	by	by	ADP
cjfa-63100	89	32	urhoghide	urhoghide	NOUN
cjfa-63100	89	33	and	and	CCONJ
cjfa-63100	89	34	izedonmi	izedonmi	PROPN
cjfa-63100	89	35	(	(	PUNCT
cjfa-63100	89	36	2015	2015	NUM
cjfa-63100	89	37	)	)	PUNCT
cjfa-63100	89	38	.	.	PUNCT
cjfa-63100	90	1	however	however	ADV
cjfa-63100	90	2	,	,	PUNCT
cjfa-63100	90	3	while	while	SCONJ
cjfa-63100	90	4	kimeli	kimeli	X
cjfa-63100	90	5	(	(	PUNCT
cjfa-63100	90	6	2016	2016	NUM
cjfa-63100	90	7	)	)	PUNCT
cjfa-63100	90	8	argued	argue	VERB
cjfa-63100	90	9	that	that	SCONJ
cjfa-63100	90	10	audit	audit	NOUN
cjfa-63100	90	11	firm	firm	ADJ
cjfa-63100	90	12	size	size	NOUN
cjfa-63100	90	13	negatively	negatively	ADV
cjfa-63100	90	14	correlated	correlate	VERB
cjfa-63100	90	15	with	with	ADP
cjfa-63100	90	16	audit	audit	NOUN
cjfa-63100	90	17	fees	fee	NOUN
cjfa-63100	90	18	,	,	PUNCT
cjfa-63100	90	19	there	there	PRON
cjfa-63100	90	20	is	be	VERB
cjfa-63100	90	21	a	a	DET
cjfa-63100	90	22	considerable	considerable	ADJ
cjfa-63100	90	23	premise	premise	NOUN
cjfa-63100	90	24	to	to	PART
cjfa-63100	90	25	believe	believe	VERB
cjfa-63100	90	26	that	that	DET
cjfa-63100	90	27	audit	audit	NOUN
cjfa-63100	90	28	firm	firm	ADJ
cjfa-63100	90	29	size	size	NOUN
cjfa-63100	90	30	has	have	VERB
cjfa-63100	90	31	a	a	DET
cjfa-63100	90	32	positive	positive	ADJ
cjfa-63100	90	33	association	association	NOUN
cjfa-63100	90	34	with	with	ADP
cjfa-63100	90	35	audit	audit	NOUN
cjfa-63100	90	36	fees	fee	NOUN
cjfa-63100	90	37	(	(	PUNCT
cjfa-63100	90	38	kikhia	kikhia	PROPN
cjfa-63100	90	39	,	,	PUNCT
cjfa-63100	90	40	2015	2015	NUM
cjfa-63100	90	41	;	;	PUNCT
cjfa-63100	90	42	musah	musah	NOUN
cjfa-63100	90	43	,	,	PUNCT
cjfa-63100	90	44	2017	2017	NUM
cjfa-63100	90	45	)	)	PUNCT
cjfa-63100	90	46	.	.	PUNCT
cjfa-63100	91	1	accordingly	accordingly	ADV
cjfa-63100	91	2	,	,	PUNCT
cjfa-63100	91	3	to	to	PART
cjfa-63100	91	4	address	address	VERB
cjfa-63100	91	5	the	the	DET
cjfa-63100	91	6	controversies	controversy	NOUN
cjfa-63100	91	7	in	in	ADP
cjfa-63100	91	8	previous	previous	ADJ
cjfa-63100	91	9	studies	study	NOUN
cjfa-63100	91	10	on	on	ADP
cjfa-63100	91	11	the	the	DET
cjfa-63100	91	12	association	association	NOUN
cjfa-63100	91	13	between	between	ADP
cjfa-63100	91	14	audit	audit	NOUN
cjfa-63100	91	15	firm	firm	ADJ
cjfa-63100	91	16	size	size	NOUN
cjfa-63100	91	17	and	and	CCONJ
cjfa-63100	91	18	audit	audit	NOUN
cjfa-63100	91	19	fee	fee	NOUN
cjfa-63100	91	20	,	,	PUNCT
cjfa-63100	91	21	this	this	DET
cjfa-63100	91	22	study	study	NOUN
cjfa-63100	91	23	hypothesizes	hypothesize	VERB
cjfa-63100	91	24	that	that	SCONJ
cjfa-63100	91	25	:	:	PUNCT
cjfa-63100	91	26	h4	h4	NOUN
cjfa-63100	91	27	:	:	PUNCT
cjfa-63100	91	28	the	the	DET
cjfa-63100	91	29	size	size	NOUN
cjfa-63100	91	30	of	of	ADP
cjfa-63100	91	31	an	an	DET
cjfa-63100	91	32	audit	audit	NOUN
cjfa-63100	91	33	firm	firm	NOUN
cjfa-63100	91	34	has	have	VERB
cjfa-63100	91	35	a	a	DET
cjfa-63100	91	36	significant	significant	ADJ
cjfa-63100	91	37	impact	impact	NOUN
cjfa-63100	91	38	on	on	ADP
cjfa-63100	91	39	audit	audit	NOUN
cjfa-63100	91	40	fee	fee	NOUN
cjfa-63100	91	41	research	research	NOUN
cjfa-63100	91	42	methodsresearch	methodsresearch	NOUN
cjfa-63100	91	43	methods	method	NOUN
cjfa-63100	91	44	this	this	DET
cjfa-63100	91	45	study	study	NOUN
cjfa-63100	91	46	adopted	adopt	VERB
cjfa-63100	91	47	a	a	DET
cjfa-63100	91	48	longitudinal	longitudinal	ADJ
cjfa-63100	91	49	ex	ex	NOUN
cjfa-63100	91	50	-	-	ADJ
cjfa-63100	91	51	post	post	ADJ
cjfa-63100	91	52	facto	facto	X
cjfa-63100	91	53	research	research	NOUN
cjfa-63100	91	54	design	design	NOUN
cjfa-63100	91	55	to	to	PART
cjfa-63100	91	56	investigate	investigate	VERB
cjfa-63100	91	57	the	the	DET
cjfa-63100	91	58	determinants	determinant	NOUN
cjfa-63100	91	59	of	of	ADP
cjfa-63100	91	60	audit	audit	NOUN
cjfa-63100	91	61	fee	fee	NOUN
cjfa-63100	91	62	using	use	VERB
cjfa-63100	91	63	data	datum	NOUN
cjfa-63100	91	64	gathered	gather	VERB
cjfa-63100	91	65	from	from	ADP
cjfa-63100	91	66	the	the	DET
cjfa-63100	91	67	annual	annual	ADJ
cjfa-63100	91	68	reports	report	NOUN
cjfa-63100	91	69	of	of	ADP
cjfa-63100	91	70	ten	ten	NUM
cjfa-63100	91	71	listed	list	VERB
cjfa-63100	91	72	insurance	insurance	NOUN
cjfa-63100	91	73	firms	firm	NOUN
cjfa-63100	91	74	in	in	ADP
cjfa-63100	91	75	nigeria	nigeria	PROPN
cjfa-63100	91	76	for	for	ADP
cjfa-63100	91	77	a	a	DET
cjfa-63100	91	78	five	five	NUM
cjfa-63100	91	79	-	-	PUNCT
cjfa-63100	91	80	year	year	NOUN
cjfa-63100	91	81	period	period	NOUN
cjfa-63100	91	82	(	(	PUNCT
cjfa-63100	91	83	2017–2021	2017–2021	NUM
cjfa-63100	91	84	)	)	PUNCT
cjfa-63100	91	85	.	.	PUNCT
cjfa-63100	92	1	twenty	twenty	NUM
cjfa-63100	92	2	-	-	PUNCT
cjfa-63100	92	3	two	two	NUM
cjfa-63100	92	4	insurance	insurance	NOUN
cjfa-63100	92	5	firms	firm	NOUN
cjfa-63100	92	6	listed	list	VERB
cjfa-63100	92	7	on	on	ADP
cjfa-63100	92	8	the	the	DET
cjfa-63100	92	9	nigerian	nigerian	ADJ
cjfa-63100	92	10	exchange	exchange	NOUN
cjfa-63100	92	11	group	group	NOUN
cjfa-63100	92	12	were	be	AUX
cjfa-63100	92	13	considered	consider	VERB
cjfa-63100	92	14	for	for	ADP
cjfa-63100	92	15	this	this	DET
cjfa-63100	92	16	study	study	NOUN
cjfa-63100	92	17	.	.	PUNCT
cjfa-63100	93	1	however	however	ADV
cjfa-63100	93	2	,	,	PUNCT
cjfa-63100	93	3	in	in	ADP
cjfa-63100	93	4	line	line	NOUN
cjfa-63100	93	5	with	with	ADP
cjfa-63100	93	6	okpala	okpala	NOUN
cjfa-63100	93	7	and	and	CCONJ
cjfa-63100	93	8	iredele	iredele	NOUN
cjfa-63100	93	9	(	(	PUNCT
cjfa-63100	93	10	2018	2018	NUM
cjfa-63100	93	11	)	)	PUNCT
cjfa-63100	93	12	,	,	PUNCT
cjfa-63100	93	13	only	only	ADV
cjfa-63100	93	14	ten	ten	NUM
cjfa-63100	93	15	met	meet	VERB
cjfa-63100	93	16	the	the	DET
cjfa-63100	93	17	selection	selection	NOUN
cjfa-63100	93	18	criteria	criterion	NOUN
cjfa-63100	93	19	.	.	PUNCT
cjfa-63100	94	1	to	to	PART
cjfa-63100	94	2	be	be	AUX
cjfa-63100	94	3	selected	select	VERB
cjfa-63100	94	4	,	,	PUNCT
cjfa-63100	94	5	a	a	DET
cjfa-63100	94	6	firm	firm	NOUN
cjfa-63100	94	7	must	must	AUX
cjfa-63100	94	8	have	have	VERB
cjfa-63100	94	9	complete	complete	ADJ
cjfa-63100	94	10	audited	audit	VERB
cjfa-63100	94	11	annual	annual	ADJ
cjfa-63100	94	12	reports	report	NOUN
cjfa-63100	94	13	for	for	ADP
cjfa-63100	94	14	the	the	DET
cjfa-63100	94	15	period	period	NOUN
cjfa-63100	94	16	,	,	PUNCT
cjfa-63100	94	17	which	which	PRON
cjfa-63100	94	18	must	must	AUX
cjfa-63100	94	19	have	have	VERB
cjfa-63100	94	20	all	all	DET
cjfa-63100	94	21	the	the	DET
cjfa-63100	94	22	variables	variable	NOUN
cjfa-63100	94	23	of	of	ADP
cjfa-63100	94	24	interest	interest	NOUN
cjfa-63100	94	25	.	.	PUNCT
cjfa-63100	95	1	goodnews	goodnew	NOUN
cjfa-63100	95	2	kolawole	kolawole	PROPN
cjfa-63100	95	3	gureje	gureje	NOUN
cjfa-63100	95	4	,	,	PUNCT
cjfa-63100	95	5	okwy	okwy	PROPN
cjfa-63100	95	6	peter	peter	PROPN
cjfa-63100	95	7	okpala	okpala	PROPN
cjfa-63100	95	8	,	,	PUNCT
cjfa-63100	95	9	collins	collins	PROPN
cjfa-63100	95	10	sankay	sankay	PROPN
cjfa-63100	95	11	oboh3636	oboh3636	PROPN
cjfa-63100	95	12	measurement	measurement	NOUN
cjfa-63100	95	13	of	of	ADP
cjfa-63100	95	14	variablesmeasurement	variablesmeasurement	NOUN
cjfa-63100	95	15	of	of	ADP
cjfa-63100	95	16	variables	variable	NOUN
cjfa-63100	95	17	the	the	DET
cjfa-63100	95	18	study	study	NOUN
cjfa-63100	95	19	’s	’s	PART
cjfa-63100	95	20	variables	variable	NOUN
cjfa-63100	95	21	are	be	AUX
cjfa-63100	95	22	operationally	operationally	ADV
cjfa-63100	95	23	defined	define	VERB
cjfa-63100	95	24	as	as	ADP
cjfa-63100	95	25	dependent	dependent	ADJ
cjfa-63100	95	26	and	and	CCONJ
cjfa-63100	95	27	independent	independent	ADJ
cjfa-63100	95	28	variables	variable	NOUN
cjfa-63100	95	29	,	,	PUNCT
cjfa-63100	95	30	details	detail	NOUN
cjfa-63100	95	31	of	of	ADP
cjfa-63100	95	32	which	which	PRON
cjfa-63100	95	33	are	be	AUX
cjfa-63100	95	34	contained	contain	VERB
cjfa-63100	95	35	in	in	ADP
cjfa-63100	95	36	table	table	NOUN
cjfa-63100	95	37	1	1	NUM
cjfa-63100	95	38	.	.	PUNCT
cjfa-63100	95	39	table	table	NOUN
cjfa-63100	96	1	1	1	NUM
cjfa-63100	96	2	.	.	PUNCT
cjfa-63100	96	3	measurement	measurement	NOUN
cjfa-63100	96	4	of	of	ADP
cjfa-63100	96	5	variables	variables	PROPN
cjfa-63100	96	6	variable	variable	ADJ
cjfa-63100	96	7	measurement	measurement	NOUN
cjfa-63100	96	8	source	source	NOUN
cjfa-63100	96	9	dependent	dependent	ADJ
cjfa-63100	96	10	variable	variable	ADJ
cjfa-63100	96	11	audit	audit	NOUN
cjfa-63100	96	12	fee	fee	NOUN
cjfa-63100	96	13	exact	exact	ADJ
cjfa-63100	96	14	fees	fee	NOUN
cjfa-63100	96	15	paid	pay	VERB
cjfa-63100	96	16	to	to	ADP
cjfa-63100	96	17	the	the	DET
cjfa-63100	96	18	auditors	auditor	NOUN
cjfa-63100	96	19	for	for	ADP
cjfa-63100	96	20	each	each	DET
cjfa-63100	96	21	year	year	NOUN
cjfa-63100	96	22	extracts	extract	NOUN
cjfa-63100	96	23	from	from	ADP
cjfa-63100	96	24	the	the	DET
cjfa-63100	96	25	firms	firm	NOUN
cjfa-63100	96	26	’	'	PUNCT
cjfa-63100	96	27	annual	annual	ADJ
cjfa-63100	96	28	reports	report	NOUN
cjfa-63100	96	29	independent	independent	ADJ
cjfa-63100	96	30	variables	variables	PROPN
cjfa-63100	96	31	client	client	NOUN
cjfa-63100	96	32	firm	firm	ADJ
cjfa-63100	96	33	size	size	NOUN
cjfa-63100	96	34	total	total	ADJ
cjfa-63100	96	35	assets	asset	NOUN
cjfa-63100	96	36	evana	evana	PROPN
cjfa-63100	96	37	et	et	PROPN
cjfa-63100	96	38	al	al	PROPN
cjfa-63100	96	39	.	.	PROPN
cjfa-63100	97	1	(	(	PUNCT
cjfa-63100	97	2	2019	2019	NUM
cjfa-63100	97	3	)	)	PUNCT
cjfa-63100	97	4	complexity	complexity	NOUN
cjfa-63100	97	5	number	number	NOUN
cjfa-63100	97	6	of	of	ADP
cjfa-63100	97	7	subsidiaries	subsidiary	NOUN
cjfa-63100	97	8	of	of	ADP
cjfa-63100	97	9	the	the	DET
cjfa-63100	97	10	client	client	NOUN
cjfa-63100	97	11	firm	firm	NOUN
cjfa-63100	97	12	kimeli	kimeli	PROPN
cjfa-63100	97	13	(	(	PUNCT
cjfa-63100	97	14	2016	2016	NUM
cjfa-63100	97	15	)	)	PUNCT
cjfa-63100	97	16	profitability	profitability	NOUN
cjfa-63100	97	17	return	return	NOUN
cjfa-63100	97	18	on	on	ADP
cjfa-63100	97	19	equity	equity	NOUN
cjfa-63100	97	20	calculated	calculate	VERB
cjfa-63100	97	21	as	as	ADP
cjfa-63100	97	22	:	:	PUNCT
cjfa-63100	97	23	measurement	measurement	NOUN
cjfa-63100	97	24	of	of	ADP
cjfa-63100	97	25	variables	variable	NOUN
cjfa-63100	97	26	the	the	DET
cjfa-63100	97	27	study	study	NOUN
cjfa-63100	97	28	’s	’s	PART
cjfa-63100	97	29	variables	variable	NOUN
cjfa-63100	97	30	are	be	AUX
cjfa-63100	97	31	operationally	operationally	ADV
cjfa-63100	97	32	defined	define	VERB
cjfa-63100	97	33	as	as	ADP
cjfa-63100	97	34	dependent	dependent	ADJ
cjfa-63100	97	35	and	and	CCONJ
cjfa-63100	97	36	independent	independent	ADJ
cjfa-63100	97	37	variables	variable	NOUN
cjfa-63100	97	38	,	,	PUNCT
cjfa-63100	97	39	details	detail	NOUN
cjfa-63100	97	40	of	of	ADP
cjfa-63100	97	41	which	which	PRON
cjfa-63100	97	42	are	be	AUX
cjfa-63100	97	43	contained	contain	VERB
cjfa-63100	97	44	in	in	ADP
cjfa-63100	97	45	table	table	NOUN
cjfa-63100	97	46	1	1	NUM
cjfa-63100	97	47	.	.	PUNCT
cjfa-63100	97	48	table	table	NOUN
cjfa-63100	98	1	1	1	NUM
cjfa-63100	98	2	.	.	PUNCT
cjfa-63100	98	3	measurement	measurement	NOUN
cjfa-63100	98	4	of	of	ADP
cjfa-63100	98	5	variables	variables	PROPN
cjfa-63100	98	6	variable	variable	ADJ
cjfa-63100	98	7	measurement	measurement	NOUN
cjfa-63100	98	8	source	source	NOUN
cjfa-63100	98	9	dependent	dependent	ADJ
cjfa-63100	98	10	variable	variable	ADJ
cjfa-63100	98	11	audit	audit	NOUN
cjfa-63100	98	12	fee	fee	NOUN
cjfa-63100	98	13	exact	exact	ADJ
cjfa-63100	98	14	fees	fee	NOUN
cjfa-63100	98	15	paid	pay	VERB
cjfa-63100	98	16	to	to	ADP
cjfa-63100	98	17	the	the	DET
cjfa-63100	98	18	auditors	auditor	NOUN
cjfa-63100	98	19	for	for	ADP
cjfa-63100	98	20	each	each	DET
cjfa-63100	98	21	year	year	NOUN
cjfa-63100	98	22	extracts	extract	NOUN
cjfa-63100	98	23	from	from	ADP
cjfa-63100	98	24	the	the	DET
cjfa-63100	98	25	firms	firm	NOUN
cjfa-63100	98	26	’	'	PUNCT
cjfa-63100	98	27	annual	annual	ADJ
cjfa-63100	98	28	reports	report	NOUN
cjfa-63100	98	29	independent	independent	ADJ
cjfa-63100	98	30	variables	variables	PROPN
cjfa-63100	98	31	client	client	NOUN
cjfa-63100	98	32	firm	firm	ADJ
cjfa-63100	98	33	size	size	NOUN
cjfa-63100	98	34	total	total	ADJ
cjfa-63100	98	35	assets	asset	NOUN
cjfa-63100	98	36	evana	evana	PROPN
cjfa-63100	98	37	et	et	PROPN
cjfa-63100	98	38	al	al	PROPN
cjfa-63100	98	39	.	.	PROPN
cjfa-63100	99	1	(	(	PUNCT
cjfa-63100	99	2	2019	2019	NUM
cjfa-63100	99	3	)	)	PUNCT
cjfa-63100	99	4	complexity	complexity	NOUN
cjfa-63100	99	5	number	number	NOUN
cjfa-63100	99	6	of	of	ADP
cjfa-63100	99	7	subsidiaries	subsidiary	NOUN
cjfa-63100	99	8	of	of	ADP
cjfa-63100	99	9	the	the	DET
cjfa-63100	99	10	client	client	NOUN
cjfa-63100	99	11	firm	firm	NOUN
cjfa-63100	99	12	kimeli	kimeli	PROPN
cjfa-63100	99	13	(	(	PUNCT
cjfa-63100	99	14	2016	2016	NUM
cjfa-63100	99	15	)	)	PUNCT
cjfa-63100	99	16	profitability	profitability	NOUN
cjfa-63100	99	17	return	return	NOUN
cjfa-63100	99	18	on	on	ADP
cjfa-63100	99	19	equity	equity	NOUN
cjfa-63100	99	20	calculated	calculate	VERB
cjfa-63100	99	21	as	as	ADP
cjfa-63100	99	22	:	:	PUNCT
cjfa-63100	99	23	kimeli	kimeli	X
cjfa-63100	99	24	(	(	PUNCT
cjfa-63100	99	25	2016	2016	NUM
cjfa-63100	99	26	)	)	PUNCT
cjfa-63100	99	27	audit	audit	NOUN
cjfa-63100	99	28	firm	firm	ADJ
cjfa-63100	99	29	size	size	NOUN
cjfa-63100	99	30	big	big	ADJ
cjfa-63100	99	31	4	4	NUM
cjfa-63100	99	32	status	status	NOUN
cjfa-63100	99	33	of	of	ADP
cjfa-63100	99	34	the	the	DET
cjfa-63100	99	35	firm	firm	ADJ
cjfa-63100	99	36	evana	evana	PROPN
cjfa-63100	99	37	et	et	PROPN
cjfa-63100	99	38	al	al	PROPN
cjfa-63100	99	39	.	.	PROPN
cjfa-63100	100	1	(	(	PUNCT
cjfa-63100	100	2	2019	2019	NUM
cjfa-63100	100	3	)	)	PUNCT
cjfa-63100	100	4	source	source	NOUN
cjfa-63100	100	5	:	:	PUNCT
cjfa-63100	100	6	author	author	NOUN
cjfa-63100	100	7	’s	’s	PART
cjfa-63100	100	8	compilation	compilation	NOUN
cjfa-63100	100	9	.	.	PUNCT
cjfa-63100	101	1	model	model	NOUN
cjfa-63100	101	2	specification	specification	NOUN
cjfa-63100	101	3	and	and	CCONJ
cjfa-63100	101	4	data	datum	NOUN
cjfa-63100	101	5	analysis	analysis	NOUN
cjfa-63100	101	6	this	this	DET
cjfa-63100	101	7	study	study	NOUN
cjfa-63100	101	8	employed	employ	VERB
cjfa-63100	101	9	descriptive	descriptive	ADJ
cjfa-63100	101	10	statistics	statistic	NOUN
cjfa-63100	101	11	,	,	PUNCT
cjfa-63100	101	12	pearson	pearson	NOUN
cjfa-63100	101	13	correlation	correlation	NOUN
cjfa-63100	101	14	,	,	PUNCT
cjfa-63100	101	15	and	and	CCONJ
cjfa-63100	101	16	swamy	swamy	PROPN
cjfa-63100	101	17	arora	arora	PROPN
cjfa-63100	101	18	panel	panel	PROPN
cjfa-63100	101	19	regression	regression	NOUN
cjfa-63100	101	20	estimation	estimation	NOUN
cjfa-63100	101	21	technique	technique	NOUN
cjfa-63100	101	22	of	of	ADP
cjfa-63100	101	23	component	component	NOUN
cjfa-63100	101	24	variances	variance	NOUN
cjfa-63100	101	25	to	to	PART
cjfa-63100	101	26	analyze	analyze	VERB
cjfa-63100	101	27	the	the	DET
cjfa-63100	101	28	panel	panel	NOUN
cjfa-63100	101	29	data	datum	NOUN
cjfa-63100	101	30	collected	collect	VERB
cjfa-63100	101	31	.	.	PUNCT
cjfa-63100	102	1	the	the	DET
cjfa-63100	102	2	pearson	pearson	PROPN
cjfa-63100	102	3	correlation	correlation	NOUN
cjfa-63100	102	4	was	be	AUX
cjfa-63100	102	5	used	use	VERB
cjfa-63100	102	6	to	to	PART
cjfa-63100	102	7	check	check	VERB
cjfa-63100	102	8	for	for	ADP
cjfa-63100	102	9	multicollinearity	multicollinearity	NOUN
cjfa-63100	102	10	disturbances	disturbance	NOUN
cjfa-63100	102	11	among	among	ADP
cjfa-63100	102	12	the	the	DET
cjfa-63100	102	13	independent	independent	ADJ
cjfa-63100	102	14	variables	variable	NOUN
cjfa-63100	102	15	.	.	PUNCT
cjfa-63100	103	1	the	the	DET
cjfa-63100	103	2	swamy	swamy	PROPN
cjfa-63100	103	3	arora	arora	PROPN
cjfa-63100	103	4	panel	panel	PROPN
cjfa-63100	103	5	regression	regression	NOUN
cjfa-63100	103	6	was	be	AUX
cjfa-63100	103	7	used	use	VERB
cjfa-63100	103	8	to	to	PART
cjfa-63100	103	9	test	test	VERB
cjfa-63100	103	10	the	the	DET
cjfa-63100	103	11	study	study	NOUN
cjfa-63100	103	12	’s	’s	PART
cjfa-63100	103	13	hypotheses	hypothesis	NOUN
cjfa-63100	103	14	.	.	PUNCT
cjfa-63100	104	1	oyewumi	oyewumi	ADJ
cjfa-63100	104	2	,	,	PUNCT
cjfa-63100	104	3	ogunmeru	ogunmeru	NOUN
cjfa-63100	104	4	and	and	CCONJ
cjfa-63100	104	5	oboh	oboh	NOUN
cjfa-63100	104	6	(	(	PUNCT
cjfa-63100	104	7	2018	2018	NUM
cjfa-63100	104	8	)	)	PUNCT
cjfa-63100	104	9	and	and	CCONJ
cjfa-63100	104	10	hsiao	hsiao	PROPN
cjfa-63100	104	11	(	(	PUNCT
cjfa-63100	104	12	2003	2003	NUM
cjfa-63100	104	13	)	)	PUNCT
cjfa-63100	104	14	note	note	VERB
cjfa-63100	104	15	that	that	SCONJ
cjfa-63100	104	16	panel	panel	NOUN
cjfa-63100	104	17	data	datum	NOUN
cjfa-63100	104	18	give	give	VERB
cjfa-63100	104	19	researchers	researcher	NOUN
cjfa-63100	104	20	many	many	ADJ
cjfa-63100	104	21	data	datum	NOUN
cjfa-63100	104	22	points	point	NOUN
cjfa-63100	104	23	,	,	PUNCT
cjfa-63100	104	24	increasing	increase	VERB
cjfa-63100	104	25	the	the	DET
cjfa-63100	104	26	degrees	degree	NOUN
cjfa-63100	104	27	of	of	ADP
cjfa-63100	104	28	freedom	freedom	NOUN
cjfa-63100	104	29	and	and	CCONJ
cjfa-63100	104	30	reducing	reduce	VERB
cjfa-63100	104	31	the	the	DET
cjfa-63100	104	32	collinearity	collinearity	NOUN
cjfa-63100	104	33	among	among	ADP
cjfa-63100	104	34	explanatory	explanatory	ADJ
cjfa-63100	104	35	variables	variable	NOUN
cjfa-63100	104	36	.	.	PUNCT
cjfa-63100	105	1	accordingly	accordingly	ADV
cjfa-63100	105	2	,	,	PUNCT
cjfa-63100	105	3	the	the	DET
cjfa-63100	105	4	study	study	NOUN
cjfa-63100	105	5	conducted	conduct	VERB
cjfa-63100	105	6	a	a	DET
cjfa-63100	105	7	panel	panel	NOUN
cjfa-63100	105	8	data	data	VERB
cjfa-63100	105	9	analysis	analysis	NOUN
cjfa-63100	105	10	to	to	PART
cjfa-63100	105	11	estimate	estimate	VERB
cjfa-63100	105	12	the	the	DET
cjfa-63100	105	13	following	following	ADJ
cjfa-63100	105	14	model	model	NOUN
cjfa-63100	105	15	,	,	PUNCT
cjfa-63100	105	16	estimated	estimate	VERB
cjfa-63100	105	17	with	with	ADP
cjfa-63100	105	18	random	random	ADJ
cjfa-63100	105	19	-	-	PUNCT
cjfa-63100	105	20	effects	effect	NOUN
cjfa-63100	105	21	and	and	CCONJ
cjfa-63100	105	22	fixed	fix	VERB
cjfa-63100	105	23	-	-	PUNCT
cjfa-63100	105	24	effects	effect	NOUN
cjfa-63100	105	25	models	model	NOUN
cjfa-63100	105	26	:	:	PUNCT
cjfa-63100	105	27	audit	audit	NOUN
cjfa-63100	105	28	feeit	feeit	NOUN
cjfa-63100	106	1	=	=	PROPN
cjfa-63100	106	2	β0	β0	PROPN
cjfa-63100	107	1	+	+	CCONJ
cjfa-63100	107	2	β1client	β1client	NOUN
cjfa-63100	107	3	firm	firm	NOUN
cjfa-63100	107	4	sizeit	sizeit	NOUN
cjfa-63100	107	5	+	+	CCONJ
cjfa-63100	107	6	β2complexityit	β2complexityit	NOUN
cjfa-63100	107	7	+	+	CCONJ
cjfa-63100	107	8	β3profitabilityit	β3profitabilityit	ADJ
cjfa-63100	107	9	+	+	CCONJ
cjfa-63100	107	10	β4audit	β4audit	NOUN
cjfa-63100	107	11	firm	firm	NOUN
cjfa-63100	107	12	sizeit	sizeit	PROPN
cjfa-63100	108	1	+	+	CCONJ
cjfa-63100	108	2	eit	eit	PROPN
cjfa-63100	108	3	kimeli	kimeli	PROPN
cjfa-63100	108	4	(	(	PUNCT
cjfa-63100	108	5	2016	2016	NUM
cjfa-63100	108	6	)	)	PUNCT
cjfa-63100	108	7	audit	audit	NOUN
cjfa-63100	108	8	firm	firm	ADJ
cjfa-63100	108	9	size	size	NOUN
cjfa-63100	108	10	big	big	ADJ
cjfa-63100	108	11	4	4	NUM
cjfa-63100	108	12	status	status	NOUN
cjfa-63100	108	13	of	of	ADP
cjfa-63100	108	14	the	the	DET
cjfa-63100	108	15	firm	firm	ADJ
cjfa-63100	108	16	evana	evana	PROPN
cjfa-63100	108	17	et	et	PROPN
cjfa-63100	108	18	al	al	PROPN
cjfa-63100	108	19	.	.	PROPN
cjfa-63100	109	1	(	(	PUNCT
cjfa-63100	109	2	2019	2019	NUM
cjfa-63100	109	3	)	)	PUNCT
cjfa-63100	109	4	s	s	PART
cjfa-63100	109	5	o	o	NOUN
cjfa-63100	109	6	u	u	NOUN
cjfa-63100	109	7	r	r	NOUN
cjfa-63100	109	8	c	c	NOUN
cjfa-63100	109	9	e	e	NOUN
cjfa-63100	109	10	:	:	PUNCT
cjfa-63100	109	11	author	author	NOUN
cjfa-63100	109	12	’s	’s	PART
cjfa-63100	109	13	compilation	compilation	NOUN
cjfa-63100	109	14	.	.	PUNCT
cjfa-63100	110	1	model	model	NOUN
cjfa-63100	110	2	specification	specification	NOUN
cjfa-63100	110	3	and	and	CCONJ
cjfa-63100	110	4	data	datum	NOUN
cjfa-63100	110	5	analysismodel	analysismodel	PROPN
cjfa-63100	110	6	specification	specification	NOUN
cjfa-63100	110	7	and	and	CCONJ
cjfa-63100	110	8	data	datum	NOUN
cjfa-63100	110	9	analysis	analysis	NOUN
cjfa-63100	110	10	this	this	DET
cjfa-63100	110	11	study	study	NOUN
cjfa-63100	110	12	employed	employ	VERB
cjfa-63100	110	13	descriptive	descriptive	ADJ
cjfa-63100	110	14	statistics	statistic	NOUN
cjfa-63100	110	15	,	,	PUNCT
cjfa-63100	110	16	pearson	pearson	NOUN
cjfa-63100	110	17	correlation	correlation	NOUN
cjfa-63100	110	18	,	,	PUNCT
cjfa-63100	110	19	and	and	CCONJ
cjfa-63100	110	20	swamy	swamy	PROPN
cjfa-63100	110	21	arora	arora	PROPN
cjfa-63100	110	22	panel	panel	PROPN
cjfa-63100	110	23	regression	regression	NOUN
cjfa-63100	110	24	estimation	estimation	NOUN
cjfa-63100	110	25	technique	technique	NOUN
cjfa-63100	110	26	of	of	ADP
cjfa-63100	110	27	component	component	NOUN
cjfa-63100	110	28	variances	variance	NOUN
cjfa-63100	110	29	to	to	PART
cjfa-63100	110	30	analyze	analyze	VERB
cjfa-63100	110	31	the	the	DET
cjfa-63100	110	32	panel	panel	NOUN
cjfa-63100	110	33	data	datum	NOUN
cjfa-63100	110	34	collected	collect	VERB
cjfa-63100	110	35	.	.	PUNCT
cjfa-63100	111	1	the	the	DET
cjfa-63100	111	2	pearson	pearson	PROPN
cjfa-63100	111	3	correlation	correlation	NOUN
cjfa-63100	111	4	was	be	AUX
cjfa-63100	111	5	used	use	VERB
cjfa-63100	111	6	to	to	PART
cjfa-63100	111	7	check	check	VERB
cjfa-63100	111	8	for	for	ADP
cjfa-63100	111	9	multicollinearity	multicollinearity	NOUN
cjfa-63100	111	10	disturbances	disturbance	NOUN
cjfa-63100	111	11	among	among	ADP
cjfa-63100	111	12	the	the	DET
cjfa-63100	111	13	independent	independent	ADJ
cjfa-63100	111	14	variables	variable	NOUN
cjfa-63100	111	15	.	.	PUNCT
cjfa-63100	112	1	the	the	DET
cjfa-63100	112	2	swamy	swamy	PROPN
cjfa-63100	112	3	arora	arora	PROPN
cjfa-63100	112	4	panel	panel	PROPN
cjfa-63100	112	5	regression	regression	NOUN
cjfa-63100	112	6	was	be	AUX
cjfa-63100	112	7	used	use	VERB
cjfa-63100	112	8	to	to	PART
cjfa-63100	112	9	test	test	VERB
cjfa-63100	112	10	the	the	DET
cjfa-63100	112	11	study	study	NOUN
cjfa-63100	112	12	’s	’s	PART
cjfa-63100	112	13	hypotheses	hypothesis	NOUN
cjfa-63100	112	14	.	.	PUNCT
cjfa-63100	113	1	oyewumi	oyewumi	ADJ
cjfa-63100	113	2	,	,	PUNCT
cjfa-63100	113	3	ogunmeru	ogunmeru	NOUN
cjfa-63100	113	4	and	and	CCONJ
cjfa-63100	113	5	oboh	oboh	NOUN
cjfa-63100	113	6	(	(	PUNCT
cjfa-63100	113	7	2018	2018	NUM
cjfa-63100	113	8	)	)	PUNCT
cjfa-63100	113	9	and	and	CCONJ
cjfa-63100	113	10	hsiao	hsiao	PROPN
cjfa-63100	113	11	(	(	PUNCT
cjfa-63100	113	12	2003	2003	NUM
cjfa-63100	113	13	)	)	PUNCT
cjfa-63100	113	14	note	note	VERB
cjfa-63100	113	15	that	that	SCONJ
cjfa-63100	113	16	panel	panel	NOUN
cjfa-63100	113	17	data	datum	NOUN
cjfa-63100	113	18	give	give	VERB
cjfa-63100	113	19	researchers	researcher	NOUN
cjfa-63100	113	20	many	many	ADJ
cjfa-63100	113	21	data	datum	NOUN
cjfa-63100	113	22	points	point	NOUN
cjfa-63100	113	23	,	,	PUNCT
cjfa-63100	113	24	increasing	increase	VERB
cjfa-63100	113	25	the	the	DET
cjfa-63100	113	26	degrees	degree	NOUN
cjfa-63100	113	27	of	of	ADP
cjfa-63100	113	28	freedom	freedom	NOUN
cjfa-63100	113	29	and	and	CCONJ
cjfa-63100	113	30	reducing	reduce	VERB
cjfa-63100	113	31	the	the	DET
cjfa-63100	113	32	collinearity	collinearity	NOUN
cjfa-63100	113	33	among	among	ADP
cjfa-63100	113	34	explanatory	explanatory	ADJ
cjfa-63100	113	35	variables	variable	NOUN
cjfa-63100	113	36	.	.	PUNCT
cjfa-63100	114	1	accordingly	accordingly	ADV
cjfa-63100	114	2	,	,	PUNCT
cjfa-63100	114	3	the	the	DET
cjfa-63100	114	4	study	study	NOUN
cjfa-63100	114	5	conducted	conduct	VERB
cjfa-63100	114	6	a	a	DET
cjfa-63100	114	7	panel	panel	NOUN
cjfa-63100	114	8	data	data	VERB
cjfa-63100	114	9	analysis	analysis	NOUN
cjfa-63100	114	10	to	to	PART
cjfa-63100	114	11	estimate	estimate	VERB
cjfa-63100	114	12	the	the	DET
cjfa-63100	114	13	following	following	ADJ
cjfa-63100	114	14	model	model	NOUN
cjfa-63100	114	15	,	,	PUNCT
cjfa-63100	114	16	estimated	estimate	VERB
cjfa-63100	114	17	with	with	ADP
cjfa-63100	114	18	random	random	ADJ
cjfa-63100	114	19	-	-	PUNCT
cjfa-63100	114	20	effects	effect	NOUN
cjfa-63100	114	21	and	and	CCONJ
cjfa-63100	114	22	fixed	fix	VERB
cjfa-63100	114	23	-	-	PUNCT
cjfa-63100	114	24	effects	effect	NOUN
cjfa-63100	114	25	models	model	NOUN
cjfa-63100	114	26	:	:	PUNCT
cjfa-63100	114	27	determinants	determinant	NOUN
cjfa-63100	114	28	of	of	ADP
cjfa-63100	114	29	audit	audit	NOUN
cjfa-63100	114	30	fees	fee	NOUN
cjfa-63100	114	31	among	among	ADP
cjfa-63100	114	32	insurance	insurance	NOUN
cjfa-63100	114	33	firms	firm	NOUN
cjfa-63100	114	34	in	in	ADP
cjfa-63100	114	35	nigeria	nigeria	PROPN
cjfa-63100	114	36	3737	3737	NUM
cjfa-63100	114	37	audit	audit	NOUN
cjfa-63100	114	38	feeit	feeit	NOUN
cjfa-63100	114	39	=	=	PROPN
cjfa-63100	114	40	β0	β0	PROPN
cjfa-63100	115	1	+	+	CCONJ
cjfa-63100	115	2	β1client	β1client	NOUN
cjfa-63100	115	3	firm	firm	NOUN
cjfa-63100	115	4	sizeit	sizeit	NOUN
cjfa-63100	115	5	+	+	CCONJ
cjfa-63100	115	6	β2complexityit	β2complexityit	NOUN
cjfa-63100	115	7	+	+	CCONJ
cjfa-63100	115	8	β3profitabilityit	β3profitabilityit	ADJ
cjfa-63100	115	9	+	+	CCONJ
cjfa-63100	115	10	β4audit	β4audit	NOUN
cjfa-63100	115	11	firm	firm	NOUN
cjfa-63100	115	12	sizeit	sizeit	PROPN
cjfa-63100	116	1	+	+	CCONJ
cjfa-63100	116	2	eit	eit	INTJ
cjfa-63100	116	3	where	where	SCONJ
cjfa-63100	116	4	audit	audit	NOUN
cjfa-63100	116	5	feeit	feeit	NOUN
cjfa-63100	116	6	is	be	AUX
cjfa-63100	116	7	the	the	DET
cjfa-63100	116	8	dependent	dependent	ADJ
cjfa-63100	116	9	variable	variable	NOUN
cjfa-63100	116	10	for	for	ADP
cjfa-63100	116	11	firm	firm	ADJ
cjfa-63100	116	12	i	i	PRON
cjfa-63100	116	13	at	at	ADP
cjfa-63100	116	14	period	period	NOUN
cjfa-63100	116	15	t	t	PROPN
cjfa-63100	116	16	,	,	PUNCT
cjfa-63100	116	17	client	client	NOUN
cjfa-63100	116	18	firm	firm	PROPN
cjfa-63100	116	19	sizeit	sizeit	PROPN
cjfa-63100	116	20	,	,	PUNCT
cjfa-63100	116	21	complexityit	complexityit	NOUN
cjfa-63100	116	22	,	,	PUNCT
cjfa-63100	116	23	profitabilityit	profitabilityit	NOUN
cjfa-63100	116	24	,	,	PUNCT
cjfa-63100	116	25	and	and	CCONJ
cjfa-63100	116	26	audit	audit	NOUN
cjfa-63100	116	27	firm	firm	NOUN
cjfa-63100	116	28	sizeit	sizeit	PROPN
cjfa-63100	116	29	are	be	AUX
cjfa-63100	116	30	the	the	DET
cjfa-63100	116	31	independent	independent	ADJ
cjfa-63100	116	32	variables	variable	NOUN
cjfa-63100	116	33	for	for	ADP
cjfa-63100	116	34	firm	firm	ADJ
cjfa-63100	116	35	i	i	PRON
cjfa-63100	116	36	at	at	ADP
cjfa-63100	116	37	period	period	NOUN
cjfa-63100	117	1	t.	t.	PROPN
cjfa-63100	117	2	β0	β0	PROPN
cjfa-63100	117	3	is	be	AUX
cjfa-63100	117	4	the	the	DET
cjfa-63100	117	5	intercept	intercept	NOUN
cjfa-63100	117	6	,	,	PUNCT
cjfa-63100	117	7	and	and	CCONJ
cjfa-63100	117	8	β1	β1	PROPN
cjfa-63100	117	9	–	–	PUNCT
cjfa-63100	117	10	β4	β4	NOUN
cjfa-63100	117	11	are	be	AUX
cjfa-63100	117	12	the	the	DET
cjfa-63100	117	13	coefficients	coefficient	NOUN
cjfa-63100	117	14	for	for	ADP
cjfa-63100	117	15	the	the	DET
cjfa-63100	117	16	independent	independent	ADJ
cjfa-63100	117	17	variables	variable	NOUN
cjfa-63100	117	18	,	,	PUNCT
cjfa-63100	117	19	while	while	SCONJ
cjfa-63100	117	20	ε	ε	PROPN
cjfa-63100	117	21	is	be	AUX
cjfa-63100	117	22	the	the	DET
cjfa-63100	117	23	error	error	NOUN
cjfa-63100	117	24	term	term	NOUN
cjfa-63100	117	25	.	.	PUNCT
cjfa-63100	118	1	the	the	DET
cjfa-63100	118	2	study	study	NOUN
cjfa-63100	118	3	performed	perform	VERB
cjfa-63100	118	4	the	the	DET
cjfa-63100	118	5	hausman	hausman	ADJ
cjfa-63100	118	6	specification	specification	NOUN
cjfa-63100	118	7	test	test	NOUN
cjfa-63100	118	8	to	to	PART
cjfa-63100	118	9	decide	decide	VERB
cjfa-63100	118	10	whether	whether	SCONJ
cjfa-63100	118	11	to	to	PART
cjfa-63100	118	12	adopt	adopt	VERB
cjfa-63100	118	13	a	a	DET
cjfa-63100	118	14	random	random	ADJ
cjfa-63100	118	15	or	or	CCONJ
cjfa-63100	118	16	fixed	fix	VERB
cjfa-63100	118	17	-	-	PUNCT
cjfa-63100	118	18	effects	effect	NOUN
cjfa-63100	118	19	model	model	NOUN
cjfa-63100	118	20	in	in	ADP
cjfa-63100	118	21	deciding	decide	VERB
cjfa-63100	118	22	on	on	ADP
cjfa-63100	118	23	its	its	PRON
cjfa-63100	118	24	hypotheses	hypothesis	NOUN
cjfa-63100	118	25	.	.	PUNCT
cjfa-63100	119	1	theoretically	theoretically	ADV
cjfa-63100	119	2	,	,	PUNCT
cjfa-63100	119	3	the	the	DET
cjfa-63100	119	4	fixed	fix	VERB
cjfa-63100	119	5	-	-	PUNCT
cjfa-63100	119	6	effects	effect	NOUN
cjfa-63100	119	7	model	model	NOUN
cjfa-63100	119	8	is	be	AUX
cjfa-63100	119	9	the	the	DET
cjfa-63100	119	10	primary	primary	ADJ
cjfa-63100	119	11	technique	technique	NOUN
cjfa-63100	119	12	for	for	ADP
cjfa-63100	119	13	analyzing	analyze	VERB
cjfa-63100	119	14	panel	panel	NOUN
cjfa-63100	119	15	data	datum	NOUN
cjfa-63100	119	16	.	.	PUNCT
cjfa-63100	120	1	it	it	PRON
cjfa-63100	120	2	is	be	AUX
cjfa-63100	120	3	used	use	VERB
cjfa-63100	120	4	to	to	PART
cjfa-63100	120	5	control	control	VERB
cjfa-63100	120	6	for	for	ADP
cjfa-63100	120	7	omitted	omit	VERB
cjfa-63100	120	8	variables	variable	NOUN
cjfa-63100	120	9	that	that	PRON
cjfa-63100	120	10	differ	differ	VERB
cjfa-63100	120	11	between	between	ADP
cjfa-63100	120	12	cases	case	NOUN
cjfa-63100	120	13	but	but	CCONJ
cjfa-63100	120	14	are	be	AUX
cjfa-63100	120	15	constant	constant	ADJ
cjfa-63100	120	16	over	over	ADP
cjfa-63100	120	17	time	time	NOUN
cjfa-63100	120	18	.	.	PUNCT
cjfa-63100	121	1	random	random	ADJ
cjfa-63100	121	2	-	-	PUNCT
cjfa-63100	121	3	effects	effect	NOUN
cjfa-63100	121	4	model	model	NOUN
cjfa-63100	121	5	,	,	PUNCT
cjfa-63100	121	6	on	on	ADP
cjfa-63100	121	7	the	the	DET
cjfa-63100	121	8	other	other	ADJ
cjfa-63100	121	9	hand	hand	NOUN
cjfa-63100	121	10	,	,	PUNCT
cjfa-63100	121	11	is	be	AUX
cjfa-63100	121	12	used	use	VERB
cjfa-63100	121	13	when	when	SCONJ
cjfa-63100	121	14	there	there	PRON
cjfa-63100	121	15	are	be	VERB
cjfa-63100	121	16	reasons	reason	NOUN
cjfa-63100	121	17	to	to	PART
cjfa-63100	121	18	believe	believe	VERB
cjfa-63100	121	19	that	that	SCONJ
cjfa-63100	121	20	some	some	DET
cjfa-63100	121	21	omitted	omit	VERB
cjfa-63100	121	22	variables	variable	NOUN
cjfa-63100	121	23	may	may	AUX
cjfa-63100	121	24	be	be	AUX
cjfa-63100	121	25	constant	constant	ADJ
cjfa-63100	121	26	over	over	ADP
cjfa-63100	121	27	time	time	NOUN
cjfa-63100	121	28	but	but	CCONJ
cjfa-63100	121	29	vary	vary	VERB
cjfa-63100	121	30	between	between	ADP
cjfa-63100	121	31	cases	case	NOUN
cjfa-63100	121	32	,	,	PUNCT
cjfa-63100	121	33	and	and	CCONJ
cjfa-63100	121	34	others	other	NOUN
cjfa-63100	121	35	may	may	AUX
cjfa-63100	121	36	be	be	AUX
cjfa-63100	121	37	fixed	fix	VERB
cjfa-63100	121	38	between	between	ADP
cjfa-63100	121	39	cases	case	NOUN
cjfa-63100	121	40	but	but	CCONJ
cjfa-63100	121	41	vary	vary	VERB
cjfa-63100	121	42	over	over	ADP
cjfa-63100	121	43	time	time	NOUN
cjfa-63100	121	44	(	(	PUNCT
cjfa-63100	121	45	oyewumi	oyewumi	NOUN
cjfa-63100	121	46	et	et	PROPN
cjfa-63100	121	47	al	al	PROPN
cjfa-63100	121	48	.	.	PROPN
cjfa-63100	121	49	,	,	PUNCT
cjfa-63100	121	50	2018	2018	NUM
cjfa-63100	121	51	)	)	PUNCT
cjfa-63100	121	52	.	.	PUNCT
cjfa-63100	122	1	the	the	DET
cjfa-63100	122	2	decision	decision	NOUN
cjfa-63100	122	3	on	on	ADP
cjfa-63100	122	4	the	the	DET
cjfa-63100	122	5	model	model	NOUN
cjfa-63100	122	6	to	to	PART
cjfa-63100	122	7	adopt	adopt	VERB
cjfa-63100	122	8	depends	depend	VERB
cjfa-63100	122	9	on	on	ADP
cjfa-63100	122	10	the	the	DET
cjfa-63100	122	11	results	result	NOUN
cjfa-63100	122	12	of	of	ADP
cjfa-63100	122	13	the	the	DET
cjfa-63100	122	14	hausman	hausman	ADJ
cjfa-63100	122	15	test	test	NOUN
cjfa-63100	122	16	.	.	PUNCT
cjfa-63100	123	1	if	if	SCONJ
cjfa-63100	123	2	the	the	DET
cjfa-63100	123	3	p	p	NOUN
cjfa-63100	123	4	-	-	PUNCT
cjfa-63100	123	5	value	value	NOUN
cjfa-63100	123	6	is	be	AUX
cjfa-63100	123	7	larger	large	ADJ
cjfa-63100	123	8	than	than	ADP
cjfa-63100	123	9	.05	.05	NUM
cjfa-63100	123	10	,	,	PUNCT
cjfa-63100	123	11	then	then	ADV
cjfa-63100	123	12	it	it	PRON
cjfa-63100	123	13	is	be	AUX
cjfa-63100	123	14	safe	safe	ADJ
cjfa-63100	123	15	to	to	PART
cjfa-63100	123	16	use	use	VERB
cjfa-63100	123	17	random	random	ADJ
cjfa-63100	123	18	effects	effect	NOUN
cjfa-63100	123	19	,	,	PUNCT
cjfa-63100	123	20	but	but	CCONJ
cjfa-63100	123	21	if	if	SCONJ
cjfa-63100	123	22	the	the	DET
cjfa-63100	123	23	p	p	NOUN
cjfa-63100	123	24	-	-	PUNCT
cjfa-63100	123	25	value	value	NOUN
cjfa-63100	123	26	is	be	AUX
cjfa-63100	123	27	less	less	ADJ
cjfa-63100	123	28	than	than	ADP
cjfa-63100	123	29	.05	.05	NUM
cjfa-63100	123	30	,	,	PUNCT
cjfa-63100	123	31	then	then	ADV
cjfa-63100	123	32	the	the	DET
cjfa-63100	123	33	fixed	fix	VERB
cjfa-63100	123	34	-	-	PUNCT
cjfa-63100	123	35	effects	effect	NOUN
cjfa-63100	123	36	model	model	NOUN
cjfa-63100	123	37	should	should	AUX
cjfa-63100	123	38	be	be	AUX
cjfa-63100	123	39	adopted	adopt	VERB
cjfa-63100	123	40	.	.	PUNCT
cjfa-63100	124	1	based	base	VERB
cjfa-63100	124	2	on	on	ADP
cjfa-63100	124	3	the	the	DET
cjfa-63100	124	4	hausman	hausman	ADJ
cjfa-63100	124	5	test	test	NOUN
cjfa-63100	124	6	results	result	NOUN
cjfa-63100	124	7	,	,	PUNCT
cjfa-63100	124	8	displayed	display	VERB
cjfa-63100	124	9	in	in	ADP
cjfa-63100	124	10	table	table	NOUN
cjfa-63100	124	11	2	2	NUM
cjfa-63100	124	12	,	,	PUNCT
cjfa-63100	124	13	fixed	fix	VERB
cjfa-63100	124	14	-	-	PUNCT
cjfa-63100	124	15	effects	effect	NOUN
cjfa-63100	124	16	model	model	NOUN
cjfa-63100	124	17	is	be	AUX
cjfa-63100	124	18	preferred	prefer	VERB
cjfa-63100	124	19	for	for	SCONJ
cjfa-63100	124	20	the	the	DET
cjfa-63100	124	21	panel	panel	NOUN
cjfa-63100	124	22	analysis	analysis	NOUN
cjfa-63100	124	23	to	to	PART
cjfa-63100	124	24	test	test	VERB
cjfa-63100	124	25	our	our	PRON
cjfa-63100	124	26	hypotheses	hypothesis	NOUN
cjfa-63100	124	27	,	,	PUNCT
cjfa-63100	124	28	as	as	SCONJ
cjfa-63100	124	29	it	it	PRON
cjfa-63100	124	30	gives	give	VERB
cjfa-63100	124	31	a	a	DET
cjfa-63100	124	32	more	more	ADV
cjfa-63100	124	33	robust	robust	ADJ
cjfa-63100	124	34	estimation	estimation	NOUN
cjfa-63100	124	35	of	of	ADP
cjfa-63100	124	36	the	the	DET
cjfa-63100	124	37	model	model	NOUN
cjfa-63100	124	38	than	than	ADP
cjfa-63100	124	39	the	the	DET
cjfa-63100	124	40	random	random	ADJ
cjfa-63100	124	41	-	-	PUNCT
cjfa-63100	124	42	effects	effect	NOUN
cjfa-63100	124	43	model	model	NOUN
cjfa-63100	124	44	.	.	PUNCT
cjfa-63100	125	1	table	table	NOUN
cjfa-63100	125	2	2	2	NUM
cjfa-63100	125	3	.	.	PUNCT
cjfa-63100	125	4	hausman	hausman	PROPN
cjfa-63100	125	5	test	test	PROPN
cjfa-63100	125	6	test	test	PROPN
cjfa-63100	125	7	cross	cross	NOUN
cjfa-63100	125	8	-	-	ADJ
cjfa-63100	125	9	section	section	ADJ
cjfa-63100	125	10	random	random	ADJ
cjfa-63100	125	11	effects	effect	NOUN
cjfa-63100	125	12	summary	summary	VERB
cjfa-63100	125	13	chi	chi	ADJ
cjfa-63100	125	14	-	-	PUNCT
cjfa-63100	125	15	sq	sq	PROPN
cjfa-63100	125	16	.	.	PROPN
cjfa-63100	125	17	stat	stat	PROPN
cjfa-63100	125	18	.	.	PUNCT
cjfa-63100	126	1	chi	chi	ADJ
cjfa-63100	126	2	-	-	PUNCT
cjfa-63100	126	3	sq	sq	PROPN
cjfa-63100	126	4	.	.	PUNCT
cjfa-63100	126	5	d.f	d.f	PROPN
cjfa-63100	126	6	.	.	PROPN
cjfa-63100	126	7	prob	prob	PROPN
cjfa-63100	126	8	.	.	PUNCT
cjfa-63100	127	1	cross	cross	ADJ
cjfa-63100	127	2	-	-	ADJ
cjfa-63100	127	3	section	section	ADJ
cjfa-63100	127	4	random	random	ADJ
cjfa-63100	127	5	10.52	10.52	NUM
cjfa-63100	127	6	4	4	NUM
cjfa-63100	127	7	0.03	0.03	NUM
cjfa-63100	127	8	cross	cross	ADJ
cjfa-63100	127	9	-	-	ADJ
cjfa-63100	127	10	section	section	ADJ
cjfa-63100	127	11	random	random	ADJ
cjfa-63100	127	12	effects	effect	NOUN
cjfa-63100	127	13	test	test	NOUN
cjfa-63100	127	14	comparisons	comparison	NOUN
cjfa-63100	127	15	:	:	PUNCT
cjfa-63100	127	16	variable	variable	NOUN
cjfa-63100	127	17	fixed	fix	VERB
cjfa-63100	127	18	random	random	ADJ
cjfa-63100	127	19	var(diff	var(diff	NOUN
cjfa-63100	127	20	.	.	PUNCT
cjfa-63100	127	21	)	)	PUNCT
cjfa-63100	128	1	prob	prob	PROPN
cjfa-63100	128	2	.	.	PUNCT
cjfa-63100	128	3	client	client	PROPN
cjfa-63100	128	4	firm	firm	NOUN
cjfa-63100	128	5	size	size	NOUN
cjfa-63100	128	6	903.74	903.74	NUM
cjfa-63100	128	7	7,334.53	7,334.53	NUM
cjfa-63100	128	8	6,874,532.29	6,874,532.29	NUM
cjfa-63100	128	9	0.01	0.01	NUM
cjfa-63100	128	10	complexity	complexity	NOUN
cjfa-63100	128	11	2,976.41	2,976.41	NUM
cjfa-63100	128	12	2,145.26	2,145.26	NUM
cjfa-63100	128	13	2,731,729.45	2,731,729.45	NUM
cjfa-63100	128	14	0.62	0.62	NUM
cjfa-63100	128	15	profitability	profitability	NOUN
cjfa-63100	128	16	0.00	0.00	NUM
cjfa-63100	128	17	0.00	0.00	NUM
cjfa-63100	128	18	0.00	0.00	NUM
cjfa-63100	128	19	0.72	0.72	NUM
cjfa-63100	128	20	audit	audit	NOUN
cjfa-63100	128	21	firm	firm	ADJ
cjfa-63100	128	22	size	size	NOUN
cjfa-63100	128	23	8,832.38	8,832.38	NUM
cjfa-63100	128	24	9,875.61	9,875.61	NUM
cjfa-63100	128	25	2,701,280.22	2,701,280.22	NUM
cjfa-63100	128	26	0.53	0.53	NUM
cjfa-63100	128	27	s	s	PART
cjfa-63100	128	28	o	o	X
cjfa-63100	128	29	u	u	NOUN
cjfa-63100	128	30	r	r	NOUN
cjfa-63100	128	31	c	c	NOUN
cjfa-63100	128	32	e	e	NOUN
cjfa-63100	128	33	:	:	PUNCT
cjfa-63100	128	34	author	author	NOUN
cjfa-63100	128	35	’s	’s	PART
cjfa-63100	128	36	computation	computation	NOUN
cjfa-63100	128	37	.	.	PUNCT
cjfa-63100	129	1	goodnews	goodnews	PROPN
cjfa-63100	129	2	kolawole	kolawole	PROPN
cjfa-63100	129	3	gureje	gureje	NOUN
cjfa-63100	129	4	,	,	PUNCT
cjfa-63100	129	5	okwy	okwy	PROPN
cjfa-63100	129	6	peter	peter	PROPN
cjfa-63100	129	7	okpala	okpala	PROPN
cjfa-63100	129	8	,	,	PUNCT
cjfa-63100	129	9	collins	collins	PROPN
cjfa-63100	129	10	sankay	sankay	PROPN
cjfa-63100	129	11	oboh3838	oboh3838	PROPN
cjfa-63100	129	12	resultsresults	resultsresult	NOUN
cjfa-63100	129	13	descriptive	descriptive	ADJ
cjfa-63100	129	14	statistics	statistic	NOUN
cjfa-63100	129	15	descriptive	descriptive	ADJ
cjfa-63100	129	16	statistics	statistic	NOUN
cjfa-63100	129	17	table	table	NOUN
cjfa-63100	129	18	3	3	NUM
cjfa-63100	129	19	shows	show	VERB
cjfa-63100	129	20	a	a	DET
cjfa-63100	129	21	summary	summary	NOUN
cjfa-63100	129	22	of	of	ADP
cjfa-63100	129	23	the	the	DET
cjfa-63100	129	24	descriptive	descriptive	ADJ
cjfa-63100	129	25	statistics	statistic	NOUN
cjfa-63100	129	26	of	of	ADP
cjfa-63100	129	27	the	the	DET
cjfa-63100	129	28	study	study	NOUN
cjfa-63100	129	29	variables	variable	VERB
cjfa-63100	129	30	.	.	PUNCT
cjfa-63100	130	1	the	the	DET
cjfa-63100	130	2	mean	mean	NOUN
cjfa-63100	130	3	for	for	ADP
cjfa-63100	130	4	audit	audit	NOUN
cjfa-63100	130	5	fees	fee	NOUN
cjfa-63100	130	6	indicates	indicate	VERB
cjfa-63100	130	7	that	that	SCONJ
cjfa-63100	130	8	the	the	DET
cjfa-63100	130	9	audit	audit	NOUN
cjfa-63100	130	10	fees	fee	NOUN
cjfa-63100	130	11	paid	pay	VERB
cjfa-63100	130	12	by	by	ADP
cjfa-63100	130	13	client	client	NOUN
cjfa-63100	130	14	firms	firm	NOUN
cjfa-63100	130	15	varied	vary	VERB
cjfa-63100	130	16	significantly	significantly	ADV
cjfa-63100	130	17	.	.	PUNCT
cjfa-63100	131	1	the	the	DET
cjfa-63100	131	2	maximum	maximum	ADJ
cjfa-63100	131	3	audit	audit	NOUN
cjfa-63100	131	4	fee	fee	NOUN
cjfa-63100	131	5	was	be	AUX
cjfa-63100	131	6	paid	pay	VERB
cjfa-63100	131	7	by	by	ADP
cjfa-63100	131	8	aiico	aiico	PROPN
cjfa-63100	131	9	insurance	insurance	NOUN
cjfa-63100	131	10	in	in	ADP
cjfa-63100	131	11	2018	2018	NUM
cjfa-63100	131	12	to	to	ADP
cjfa-63100	131	13	kpmg	kpmg	PROPN
cjfa-63100	131	14	,	,	PUNCT
cjfa-63100	131	15	the	the	DET
cjfa-63100	131	16	auditor	auditor	NOUN
cjfa-63100	131	17	.	.	PUNCT
cjfa-63100	132	1	the	the	DET
cjfa-63100	132	2	minimum	minimum	ADJ
cjfa-63100	132	3	audit	audit	NOUN
cjfa-63100	132	4	fee	fee	NOUN
cjfa-63100	132	5	paid	pay	VERB
cjfa-63100	132	6	in	in	ADP
cjfa-63100	132	7	the	the	DET
cjfa-63100	132	8	period	period	NOUN
cjfa-63100	132	9	was	be	AUX
cjfa-63100	132	10	by	by	ADP
cjfa-63100	132	11	guinea	guinea	NOUN
cjfa-63100	132	12	insurance	insurance	NOUN
cjfa-63100	132	13	in	in	ADP
cjfa-63100	132	14	2020	2020	NUM
cjfa-63100	132	15	and	and	CCONJ
cjfa-63100	132	16	2021	2021	NUM
cjfa-63100	132	17	to	to	AUX
cjfa-63100	132	18	bdo	bdo	VERB
cjfa-63100	132	19	.	.	PUNCT
cjfa-63100	133	1	the	the	DET
cjfa-63100	133	2	size	size	NOUN
cjfa-63100	133	3	was	be	AUX
cjfa-63100	133	4	measured	measure	VERB
cjfa-63100	133	5	by	by	ADP
cjfa-63100	133	6	computing	compute	VERB
cjfa-63100	133	7	the	the	DET
cjfa-63100	133	8	natural	natural	ADJ
cjfa-63100	133	9	logarithm	logarithm	NOUN
cjfa-63100	133	10	of	of	ADP
cjfa-63100	133	11	the	the	DET
cjfa-63100	133	12	total	total	ADJ
cjfa-63100	133	13	assets	asset	NOUN
cjfa-63100	133	14	of	of	ADP
cjfa-63100	133	15	the	the	DET
cjfa-63100	133	16	insurance	insurance	NOUN
cjfa-63100	133	17	firms	firm	NOUN
cjfa-63100	133	18	.	.	PUNCT
cjfa-63100	134	1	the	the	DET
cjfa-63100	134	2	mean	mean	NOUN
cjfa-63100	134	3	for	for	ADP
cjfa-63100	134	4	client	client	NOUN
cjfa-63100	134	5	firm	firm	ADJ
cjfa-63100	134	6	size	size	NOUN
cjfa-63100	134	7	is	be	AUX
cjfa-63100	134	8	17.07	17.07	NUM
cjfa-63100	134	9	,	,	PUNCT
cjfa-63100	134	10	which	which	PRON
cjfa-63100	134	11	varies	vary	VERB
cjfa-63100	134	12	from	from	ADP
cjfa-63100	134	13	a	a	DET
cjfa-63100	134	14	minimum	minimum	NOUN
cjfa-63100	134	15	of	of	ADP
cjfa-63100	134	16	15.06	15.06	NUM
cjfa-63100	134	17	to	to	ADP
cjfa-63100	134	18	a	a	DET
cjfa-63100	134	19	maximum	maximum	NOUN
cjfa-63100	134	20	of	of	ADP
cjfa-63100	134	21	19.31	19.31	NUM
cjfa-63100	134	22	,	,	PUNCT
cjfa-63100	134	23	with	with	ADP
cjfa-63100	134	24	a	a	DET
cjfa-63100	134	25	median	median	ADJ
cjfa-63100	134	26	score	score	NOUN
cjfa-63100	134	27	of	of	ADP
cjfa-63100	134	28	16.96	16.96	NUM
cjfa-63100	134	29	and	and	CCONJ
cjfa-63100	134	30	a	a	DET
cjfa-63100	134	31	standard	standard	ADJ
cjfa-63100	134	32	deviation	deviation	NOUN
cjfa-63100	134	33	of	of	ADP
cjfa-63100	134	34	1.08	1.08	NUM
cjfa-63100	134	35	.	.	PUNCT
cjfa-63100	135	1	the	the	DET
cjfa-63100	135	2	client	client	NOUN
cjfa-63100	135	3	complexity	complexity	NOUN
cjfa-63100	135	4	,	,	PUNCT
cjfa-63100	135	5	measured	measure	VERB
cjfa-63100	135	6	by	by	ADP
cjfa-63100	135	7	the	the	DET
cjfa-63100	135	8	number	number	NOUN
cjfa-63100	135	9	of	of	ADP
cjfa-63100	135	10	insurance	insurance	NOUN
cjfa-63100	135	11	firms	firm	NOUN
cjfa-63100	135	12	’	'	PUNCT
cjfa-63100	135	13	subsidiaries	subsidiary	NOUN
cjfa-63100	135	14	and	and	CCONJ
cjfa-63100	135	15	associates	associate	NOUN
cjfa-63100	135	16	,	,	PUNCT
cjfa-63100	135	17	showed	show	VERB
cjfa-63100	135	18	a	a	DET
cjfa-63100	135	19	mean	mean	NOUN
cjfa-63100	135	20	of	of	ADP
cjfa-63100	135	21	2.24	2.24	NUM
cjfa-63100	135	22	.	.	PUNCT
cjfa-63100	136	1	the	the	DET
cjfa-63100	136	2	maximum	maximum	ADJ
cjfa-63100	136	3	number	number	NOUN
cjfa-63100	136	4	of	of	ADP
cjfa-63100	136	5	subsidiaries	subsidiary	NOUN
cjfa-63100	136	6	reported	report	VERB
cjfa-63100	136	7	is	be	AUX
cjfa-63100	136	8	six	six	NUM
cjfa-63100	136	9	by	by	ADP
cjfa-63100	136	10	mutual	mutual	ADJ
cjfa-63100	136	11	benefits	benefit	NOUN
cjfa-63100	136	12	insurance	insurance	NOUN
cjfa-63100	136	13	over	over	ADP
cjfa-63100	136	14	the	the	DET
cjfa-63100	136	15	period	period	NOUN
cjfa-63100	136	16	under	under	ADP
cjfa-63100	136	17	observation	observation	NOUN
cjfa-63100	136	18	.	.	PUNCT
cjfa-63100	137	1	four	four	NUM
cjfa-63100	137	2	of	of	ADP
cjfa-63100	137	3	the	the	DET
cjfa-63100	137	4	ten	ten	NUM
cjfa-63100	137	5	insurance	insurance	NOUN
cjfa-63100	137	6	firms	firm	NOUN
cjfa-63100	137	7	did	do	AUX
cjfa-63100	137	8	not	not	PART
cjfa-63100	137	9	have	have	VERB
cjfa-63100	137	10	any	any	DET
cjfa-63100	137	11	subsidiary	subsidiary	NOUN
cjfa-63100	137	12	or	or	CCONJ
cjfa-63100	137	13	associate	associate	NOUN
cjfa-63100	137	14	,	,	PUNCT
cjfa-63100	137	15	reporting	report	VERB
cjfa-63100	137	16	the	the	DET
cjfa-63100	137	17	minimum	minimum	ADJ
cjfa-63100	137	18	value	value	NOUN
cjfa-63100	137	19	for	for	ADP
cjfa-63100	137	20	the	the	DET
cjfa-63100	137	21	client	client	NOUN
cjfa-63100	137	22	firm	firm	NOUN
cjfa-63100	137	23	complexity	complexity	NOUN
cjfa-63100	137	24	as	as	ADP
cjfa-63100	137	25	0	0	NUM
cjfa-63100	137	26	,	,	PUNCT
cjfa-63100	137	27	making	make	VERB
cjfa-63100	137	28	the	the	DET
cjfa-63100	137	29	median	median	ADJ
cjfa-63100	137	30	score	score	NOUN
cjfa-63100	137	31	3	3	X
cjfa-63100	137	32	.	.	PUNCT
cjfa-63100	138	1	the	the	DET
cjfa-63100	138	2	standard	standard	ADJ
cjfa-63100	138	3	deviation	deviation	NOUN
cjfa-63100	138	4	reported	report	VERB
cjfa-63100	138	5	is	be	AUX
cjfa-63100	138	6	2.08	2.08	NUM
cjfa-63100	138	7	.	.	PUNCT
cjfa-63100	139	1	the	the	DET
cjfa-63100	139	2	mean	mean	NOUN
cjfa-63100	139	3	of	of	ADP
cjfa-63100	139	4	the	the	DET
cjfa-63100	139	5	profit	profit	NOUN
cjfa-63100	139	6	of	of	ADP
cjfa-63100	139	7	the	the	DET
cjfa-63100	139	8	firms	firm	NOUN
cjfa-63100	139	9	is	be	AUX
cjfa-63100	139	10	1,275,130	1,275,130	NUM
cjfa-63100	139	11	.	.	PUNCT
cjfa-63100	140	1	the	the	DET
cjfa-63100	140	2	maximum	maximum	ADJ
cjfa-63100	140	3	profit	profit	NOUN
cjfa-63100	140	4	of	of	ADP
cjfa-63100	140	5	5,910,338	5,910,338	NUM
cjfa-63100	140	6	was	be	AUX
cjfa-63100	140	7	reported	report	VERB
cjfa-63100	140	8	by	by	ADP
cjfa-63100	140	9	aiico	aiico	PROPN
cjfa-63100	140	10	insurance	insurance	NOUN
cjfa-63100	140	11	in	in	ADP
cjfa-63100	140	12	2019	2019	NUM
cjfa-63100	140	13	.	.	PUNCT
cjfa-63100	141	1	some	some	DET
cjfa-63100	141	2	firms	firm	NOUN
cjfa-63100	141	3	reported	report	VERB
cjfa-63100	141	4	losses	loss	NOUN
cjfa-63100	141	5	in	in	ADP
cjfa-63100	141	6	some	some	PRON
cjfa-63100	141	7	of	of	ADP
cjfa-63100	141	8	the	the	DET
cjfa-63100	141	9	years	year	NOUN
cjfa-63100	141	10	under	under	ADP
cjfa-63100	141	11	observation	observation	NOUN
cjfa-63100	141	12	.	.	PUNCT
cjfa-63100	142	1	they	they	PRON
cjfa-63100	142	2	are	be	AUX
cjfa-63100	142	3	cornerstone	cornerstone	NOUN
cjfa-63100	142	4	insurance	insurance	NOUN
cjfa-63100	142	5	in	in	ADP
cjfa-63100	142	6	2017	2017	NUM
cjfa-63100	142	7	,	,	PUNCT
cjfa-63100	142	8	guinea	guinea	NOUN
cjfa-63100	142	9	insurance	insurance	NOUN
cjfa-63100	142	10	from	from	ADP
cjfa-63100	142	11	2018–2021	2018–2021	NUM
cjfa-63100	142	12	,	,	PUNCT
cjfa-63100	142	13	linkage	linkage	NOUN
cjfa-63100	142	14	insurance	insurance	NOUN
cjfa-63100	142	15	in	in	ADP
cjfa-63100	142	16	2018	2018	NUM
cjfa-63100	142	17	and	and	CCONJ
cjfa-63100	142	18	2021	2021	NUM
cjfa-63100	142	19	,	,	PUNCT
cjfa-63100	142	20	and	and	CCONJ
cjfa-63100	142	21	mutual	mutual	ADJ
cjfa-63100	142	22	benefits	benefit	NOUN
cjfa-63100	142	23	in	in	ADP
cjfa-63100	142	24	2021	2021	NUM
cjfa-63100	142	25	.	.	PUNCT
cjfa-63100	143	1	the	the	DET
cjfa-63100	143	2	minimum	minimum	ADJ
cjfa-63100	143	3	value	value	NOUN
cjfa-63100	143	4	for	for	ADP
cjfa-63100	143	5	profitability	profitability	NOUN
cjfa-63100	143	6	representing	represent	VERB
cjfa-63100	143	7	the	the	DET
cjfa-63100	143	8	highest	high	ADJ
cjfa-63100	143	9	loss	loss	NOUN
cjfa-63100	143	10	reported	report	VERB
cjfa-63100	143	11	is	be	AUX
cjfa-63100	143	12	-5,424,710	-5,424,710	PUNCT
cjfa-63100	143	13	by	by	ADP
cjfa-63100	143	14	mutual	mutual	ADJ
cjfa-63100	143	15	benefits	benefit	NOUN
cjfa-63100	143	16	insurance	insurance	NOUN
cjfa-63100	143	17	in	in	ADP
cjfa-63100	143	18	2021	2021	NUM
cjfa-63100	143	19	.	.	PUNCT
cjfa-63100	144	1	the	the	DET
cjfa-63100	144	2	median	median	ADJ
cjfa-63100	144	3	score	score	NOUN
cjfa-63100	144	4	for	for	ADP
cjfa-63100	144	5	profitability	profitability	NOUN
cjfa-63100	144	6	is	be	AUX
cjfa-63100	144	7	683,820.5	683,820.5	NUM
cjfa-63100	144	8	.	.	PUNCT
cjfa-63100	145	1	the	the	DET
cjfa-63100	145	2	audit	audit	NOUN
cjfa-63100	145	3	firm	firm	NOUN
cjfa-63100	145	4	size	size	NOUN
cjfa-63100	145	5	,	,	PUNCT
cjfa-63100	145	6	as	as	SCONJ
cjfa-63100	145	7	measured	measure	VERB
cjfa-63100	145	8	by	by	ADP
cjfa-63100	145	9	the	the	DET
cjfa-63100	145	10	big	big	ADJ
cjfa-63100	145	11	-	-	PUNCT
cjfa-63100	145	12	four	four	NUM
cjfa-63100	145	13	status	status	NOUN
cjfa-63100	145	14	of	of	ADP
cjfa-63100	145	15	the	the	DET
cjfa-63100	145	16	audit	audit	NOUN
cjfa-63100	145	17	firm	firm	NOUN
cjfa-63100	145	18	,	,	PUNCT
cjfa-63100	145	19	reported	report	VERB
cjfa-63100	145	20	a	a	DET
cjfa-63100	145	21	mean	mean	NOUN
cjfa-63100	145	22	of	of	ADP
cjfa-63100	145	23	0.58	0.58	NUM
cjfa-63100	145	24	.	.	PUNCT
cjfa-63100	146	1	out	out	ADP
cjfa-63100	146	2	of	of	ADP
cjfa-63100	146	3	the	the	DET
cjfa-63100	146	4	50	50	NUM
cjfa-63100	146	5	observations	observation	NOUN
cjfa-63100	146	6	used	use	VERB
cjfa-63100	146	7	,	,	PUNCT
cjfa-63100	146	8	the	the	DET
cjfa-63100	146	9	annual	annual	ADJ
cjfa-63100	146	10	reports	report	NOUN
cjfa-63100	146	11	for	for	ADP
cjfa-63100	146	12	29	29	NUM
cjfa-63100	146	13	were	be	AUX
cjfa-63100	146	14	audited	audit	VERB
cjfa-63100	146	15	by	by	ADP
cjfa-63100	146	16	big	big	ADJ
cjfa-63100	146	17	four	four	NUM
cjfa-63100	146	18	firms	firm	NOUN
cjfa-63100	146	19	,	,	PUNCT
cjfa-63100	146	20	while	while	SCONJ
cjfa-63100	146	21	21	21	NUM
cjfa-63100	146	22	were	be	AUX
cjfa-63100	146	23	reported	report	VERB
cjfa-63100	146	24	by	by	ADP
cjfa-63100	146	25	non	non	ADJ
cjfa-63100	146	26	-	-	ADJ
cjfa-63100	146	27	big	big	ADJ
cjfa-63100	146	28	-	-	PUNCT
cjfa-63100	146	29	four	four	NUM
cjfa-63100	146	30	firms	firm	NOUN
cjfa-63100	146	31	.	.	PUNCT
cjfa-63100	147	1	table	table	NOUN
cjfa-63100	147	2	3	3	NUM
cjfa-63100	147	3	.	.	PUNCT
cjfa-63100	147	4	descriptive	descriptive	ADJ
cjfa-63100	147	5	statistics	statistic	NOUN
cjfa-63100	147	6	audit	audit	NOUN
cjfa-63100	147	7	fee	fee	NOUN
cjfa-63100	147	8	client	client	NOUN
cjfa-63100	147	9	firm	firm	NOUN
cjfa-63100	147	10	size	size	NOUN
cjfa-63100	147	11	complexity	complexity	NOUN
cjfa-63100	147	12	profitability	profitability	NOUN
cjfa-63100	147	13	audit	audit	NOUN
cjfa-63100	147	14	firm	firm	ADJ
cjfa-63100	147	15	size	size	NOUN
cjfa-63100	147	16	mean	mean	VERB
cjfa-63100	147	17	25,650.22	25,650.22	NUM
cjfa-63100	147	18	17.07	17.07	NUM
cjfa-63100	147	19	2.24	2.24	NUM
cjfa-63100	147	20	1,275,130	1,275,130	NUM
cjfa-63100	147	21	0.58	0.58	NUM
cjfa-63100	147	22	median	median	NOUN
cjfa-63100	147	23	21,125	21,125	NUM
cjfa-63100	147	24	16.96	16.96	NUM
cjfa-63100	147	25	3.00	3.00	NUM
cjfa-63100	147	26	683,821	683,821	NUM
cjfa-63100	147	27	1.00	1.00	NUM
cjfa-63100	147	28	determinants	determinant	NOUN
cjfa-63100	147	29	of	of	ADP
cjfa-63100	147	30	audit	audit	NOUN
cjfa-63100	147	31	fees	fee	NOUN
cjfa-63100	147	32	among	among	ADP
cjfa-63100	147	33	insurance	insurance	NOUN
cjfa-63100	147	34	firms	firm	NOUN
cjfa-63100	147	35	in	in	ADP
cjfa-63100	147	36	nigeria	nigeria	PROPN
cjfa-63100	147	37	3939	3939	NUM
cjfa-63100	147	38	audit	audit	NOUN
cjfa-63100	147	39	fee	fee	NOUN
cjfa-63100	147	40	client	client	NOUN
cjfa-63100	147	41	firm	firm	NOUN
cjfa-63100	147	42	size	size	NOUN
cjfa-63100	147	43	complexity	complexity	NOUN
cjfa-63100	147	44	profitability	profitability	NOUN
cjfa-63100	147	45	audit	audit	NOUN
cjfa-63100	147	46	firm	firm	NOUN
cjfa-63100	147	47	size	size	NOUN
cjfa-63100	147	48	maximum	maximum	NOUN
cjfa-63100	147	49	79,000	79,000	NUM
cjfa-63100	147	50	19.31	19.31	NUM
cjfa-63100	147	51	6.00	6.00	NUM
cjfa-63100	147	52	5,910,338	5,910,338	NUM
cjfa-63100	147	53	1.00	1.00	NUM
cjfa-63100	147	54	minimum	minimum	NOUN
cjfa-63100	147	55	5,000	5,000	NUM
cjfa-63100	147	56	15.06	15.06	NUM
cjfa-63100	147	57	0.00	0.00	NUM
cjfa-63100	147	58	-5,424,710	-5,424,710	NOUN
cjfa-63100	147	59	0.00	0.00	NUM
cjfa-63100	147	60	std	std	NOUN
cjfa-63100	147	61	.	.	PUNCT
cjfa-63100	147	62	dev	dev	PROPN
cjfa-63100	147	63	.	.	PUNCT
cjfa-63100	148	1	17,655.75	17,655.75	NUM
cjfa-63100	148	2	1.08	1.08	NUM
cjfa-63100	148	3	2.08	2.08	NUM
cjfa-63100	148	4	2,203,538	2,203,538	NUM
cjfa-63100	148	5	0.50	0.50	NUM
cjfa-63100	148	6	skewness	skewness	NOUN
cjfa-63100	148	7	0.91	0.91	NUM
cjfa-63100	148	8	0.07	0.07	NUM
cjfa-63100	148	9	0.24	0.24	NUM
cjfa-63100	148	10	-0.36	-0.36	NUM
cjfa-63100	148	11	-0.32	-0.32	NUM
cjfa-63100	148	12	kurtosis	kurtosis	VERB
cjfa-63100	148	13	3.17	3.17	NUM
cjfa-63100	148	14	2.37	2.37	NUM
cjfa-63100	148	15	1.81	1.81	NUM
cjfa-63100	148	16	4.16	4.16	NUM
cjfa-63100	148	17	1.11	1.11	NUM
cjfa-63100	148	18	s	s	NOUN
cjfa-63100	148	19	o	o	NOUN
cjfa-63100	148	20	u	u	NOUN
cjfa-63100	148	21	r	r	NOUN
cjfa-63100	148	22	c	c	NOUN
cjfa-63100	148	23	e	e	NOUN
cjfa-63100	148	24	:	:	PUNCT
cjfa-63100	148	25	author	author	NOUN
cjfa-63100	148	26	’s	’s	PART
cjfa-63100	148	27	computation	computation	NOUN
cjfa-63100	148	28	.	.	PUNCT
cjfa-63100	149	1	correlation	correlation	NOUN
cjfa-63100	149	2	matrixcorrelation	matrixcorrelation	NOUN
cjfa-63100	149	3	matrix	matrix	NOUN
cjfa-63100	149	4	table	table	NOUN
cjfa-63100	149	5	4	4	NUM
cjfa-63100	149	6	reports	report	VERB
cjfa-63100	149	7	the	the	DET
cjfa-63100	149	8	correlation	correlation	NOUN
cjfa-63100	149	9	matrix	matrix	NOUN
cjfa-63100	149	10	for	for	ADP
cjfa-63100	149	11	the	the	DET
cjfa-63100	149	12	variables	variable	NOUN
cjfa-63100	149	13	,	,	PUNCT
cjfa-63100	149	14	showing	show	VERB
cjfa-63100	149	15	that	that	SCONJ
cjfa-63100	149	16	the	the	DET
cjfa-63100	149	17	correlation	correlation	NOUN
cjfa-63100	149	18	between	between	ADP
cjfa-63100	149	19	the	the	DET
cjfa-63100	149	20	independent	independent	ADJ
cjfa-63100	149	21	and	and	CCONJ
cjfa-63100	149	22	dependent	dependent	ADJ
cjfa-63100	149	23	variables	variable	NOUN
cjfa-63100	149	24	is	be	AUX
cjfa-63100	149	25	positive	positive	ADJ
cjfa-63100	149	26	,	,	PUNCT
cjfa-63100	149	27	significant	significant	ADJ
cjfa-63100	149	28	at	at	ADP
cjfa-63100	149	29	.01	.01	NUM
cjfa-63100	149	30	.	.	PUNCT
cjfa-63100	149	31	client	client	NOUN
cjfa-63100	149	32	firm	firm	PROPN
cjfa-63100	149	33	size	size	NOUN
cjfa-63100	149	34	shows	show	VERB
cjfa-63100	149	35	a	a	DET
cjfa-63100	149	36	strong	strong	ADJ
cjfa-63100	149	37	positive	positive	ADJ
cjfa-63100	149	38	correlation	correlation	NOUN
cjfa-63100	149	39	with	with	ADP
cjfa-63100	149	40	audit	audit	NOUN
cjfa-63100	149	41	fees	fee	NOUN
cjfa-63100	149	42	.	.	PUNCT
cjfa-63100	150	1	complexity	complexity	NOUN
cjfa-63100	150	2	shows	show	VERB
cjfa-63100	150	3	a	a	DET
cjfa-63100	150	4	moderate	moderate	ADJ
cjfa-63100	150	5	positive	positive	ADJ
cjfa-63100	150	6	correlation	correlation	NOUN
cjfa-63100	150	7	between	between	ADP
cjfa-63100	150	8	client	client	NOUN
cjfa-63100	150	9	complexity	complexity	NOUN
cjfa-63100	150	10	and	and	CCONJ
cjfa-63100	150	11	audit	audit	NOUN
cjfa-63100	150	12	fees	fee	NOUN
cjfa-63100	150	13	.	.	PUNCT
cjfa-63100	151	1	profitability	profitability	NOUN
cjfa-63100	151	2	shows	show	VERB
cjfa-63100	151	3	a	a	DET
cjfa-63100	151	4	positive	positive	ADJ
cjfa-63100	151	5	correlation	correlation	NOUN
cjfa-63100	151	6	with	with	ADP
cjfa-63100	151	7	audit	audit	NOUN
cjfa-63100	151	8	fees	fee	NOUN
cjfa-63100	151	9	.	.	PUNCT
cjfa-63100	152	1	the	the	DET
cjfa-63100	152	2	auditor	auditor	NOUN
cjfa-63100	152	3	size	size	NOUN
cjfa-63100	152	4	,	,	PUNCT
cjfa-63100	152	5	represented	represent	VERB
cjfa-63100	152	6	by	by	ADP
cjfa-63100	152	7	the	the	DET
cjfa-63100	152	8	big	big	ADJ
cjfa-63100	152	9	4	4	NUM
cjfa-63100	152	10	status	status	NOUN
cjfa-63100	152	11	of	of	ADP
cjfa-63100	152	12	the	the	DET
cjfa-63100	152	13	audit	audit	NOUN
cjfa-63100	152	14	firm	firm	NOUN
cjfa-63100	152	15	,	,	PUNCT
cjfa-63100	152	16	reported	report	VERB
cjfa-63100	152	17	a	a	DET
cjfa-63100	152	18	positive	positive	ADJ
cjfa-63100	152	19	correlation	correlation	NOUN
cjfa-63100	152	20	with	with	ADP
cjfa-63100	152	21	the	the	DET
cjfa-63100	152	22	audit	audit	NOUN
cjfa-63100	152	23	fee	fee	NOUN
cjfa-63100	152	24	.	.	PUNCT
cjfa-63100	153	1	apart	apart	ADV
cjfa-63100	153	2	from	from	ADP
cjfa-63100	153	3	client	client	NOUN
cjfa-63100	153	4	firm	firm	ADJ
cjfa-63100	153	5	size	size	NOUN
cjfa-63100	153	6	,	,	PUNCT
cjfa-63100	153	7	which	which	PRON
cjfa-63100	153	8	correlates	correlate	VERB
cjfa-63100	153	9	positively	positively	ADV
cjfa-63100	153	10	with	with	ADP
cjfa-63100	153	11	the	the	DET
cjfa-63100	153	12	other	other	ADJ
cjfa-63100	153	13	independent	independent	ADJ
cjfa-63100	153	14	variables	variable	NOUN
cjfa-63100	153	15	,	,	PUNCT
cjfa-63100	153	16	significantly	significantly	ADV
cjfa-63100	153	17	at	at	ADP
cjfa-63100	153	18	.01	.01	NUM
cjfa-63100	153	19	and	and	CCONJ
cjfa-63100	153	20	.05	.05	NUM
cjfa-63100	153	21	,	,	PUNCT
cjfa-63100	153	22	there	there	PRON
cjfa-63100	153	23	is	be	VERB
cjfa-63100	153	24	no	no	DET
cjfa-63100	153	25	correlation	correlation	NOUN
cjfa-63100	153	26	between	between	ADP
cjfa-63100	153	27	the	the	DET
cjfa-63100	153	28	other	other	ADJ
cjfa-63100	153	29	variables	variable	NOUN
cjfa-63100	153	30	.	.	PUNCT
cjfa-63100	154	1	none	none	NOUN
cjfa-63100	154	2	of	of	ADP
cjfa-63100	154	3	the	the	DET
cjfa-63100	154	4	correlation	correlation	NOUN
cjfa-63100	154	5	coefficients	coefficient	NOUN
cjfa-63100	154	6	between	between	ADP
cjfa-63100	154	7	the	the	DET
cjfa-63100	154	8	independent	independent	ADJ
cjfa-63100	154	9	variables	variable	NOUN
cjfa-63100	154	10	is	be	AUX
cjfa-63100	154	11	up	up	ADP
cjfa-63100	154	12	to	to	ADP
cjfa-63100	154	13	.80	.80	NUM
cjfa-63100	154	14	,	,	PUNCT
cjfa-63100	154	15	suggesting	suggest	VERB
cjfa-63100	154	16	that	that	SCONJ
cjfa-63100	154	17	multicollinearity	multicollinearity	NOUN
cjfa-63100	154	18	among	among	ADP
cjfa-63100	154	19	the	the	DET
cjfa-63100	154	20	independent	independent	ADJ
cjfa-63100	154	21	variables	variable	NOUN
cjfa-63100	154	22	is	be	AUX
cjfa-63100	154	23	not	not	PART
cjfa-63100	154	24	a	a	DET
cjfa-63100	154	25	concern	concern	NOUN
cjfa-63100	154	26	(	(	PUNCT
cjfa-63100	154	27	oboh	oboh	NOUN
cjfa-63100	154	28	&	&	CCONJ
cjfa-63100	154	29	sproat	sproat	NOUN
cjfa-63100	154	30	,	,	PUNCT
cjfa-63100	154	31	2024	2024	NUM
cjfa-63100	154	32	)	)	PUNCT
cjfa-63100	154	33	.	.	PUNCT
cjfa-63100	155	1	table	table	NOUN
cjfa-63100	155	2	4	4	NUM
cjfa-63100	155	3	.	.	PUNCT
cjfa-63100	155	4	correlation	correlation	NOUN
cjfa-63100	155	5	matrix	matrix	NOUN
cjfa-63100	155	6	audit	audit	NOUN
cjfa-63100	155	7	fee	fee	NOUN
cjfa-63100	155	8	client	client	NOUN
cjfa-63100	155	9	firm	firm	NOUN
cjfa-63100	155	10	size	size	NOUN
cjfa-63100	155	11	complexity	complexity	NOUN
cjfa-63100	155	12	profitability	profitability	NOUN
cjfa-63100	155	13	audit	audit	NOUN
cjfa-63100	155	14	firm	firm	ADJ
cjfa-63100	155	15	size	size	NOUN
cjfa-63100	155	16	audit	audit	NOUN
cjfa-63100	155	17	fee	fee	NOUN
cjfa-63100	155	18	1	1	NUM
cjfa-63100	155	19	client	client	NOUN
cjfa-63100	155	20	firm	firm	NOUN
cjfa-63100	155	21	size	size	NOUN
cjfa-63100	155	22	0.87	0.87	NUM
cjfa-63100	155	23	*	*	SYM
cjfa-63100	155	24	*	*	SYM
cjfa-63100	155	25	1	1	NUM
cjfa-63100	155	26	complexity	complexity	NOUN
cjfa-63100	155	27	0.43	0.43	NUM
cjfa-63100	155	28	*	*	NOUN
cjfa-63100	155	29	*	*	PUNCT
cjfa-63100	155	30	0.45	0.45	NUM
cjfa-63100	155	31	*	*	PUNCT
cjfa-63100	155	32	*	*	SYM
cjfa-63100	155	33	1	1	NUM
cjfa-63100	155	34	profitability	profitability	NOUN
cjfa-63100	155	35	0.52	0.52	NUM
cjfa-63100	155	36	*	*	NOUN
cjfa-63100	155	37	*	*	PUNCT
cjfa-63100	155	38	0.55	0.55	NUM
cjfa-63100	155	39	*	*	PUNCT
cjfa-63100	155	40	*	*	PUNCT
cjfa-63100	155	41	0.21	0.21	NUM
cjfa-63100	155	42	1	1	NUM
cjfa-63100	155	43	audit	audit	NOUN
cjfa-63100	155	44	firm	firm	NOUN
cjfa-63100	155	45	size	size	NOUN
cjfa-63100	155	46	0.40	0.40	NUM
cjfa-63100	155	47	*	*	NOUN
cjfa-63100	155	48	*	*	PUNCT
cjfa-63100	155	49	0.36	0.36	NUM
cjfa-63100	155	50	*	*	NUM
cjfa-63100	155	51	0.00	0.00	NUM
cjfa-63100	155	52	0.07	0.07	NUM
cjfa-63100	155	53	1	1	NUM
cjfa-63100	155	54	s	s	NOUN
cjfa-63100	155	55	o	o	NOUN
cjfa-63100	155	56	u	u	NOUN
cjfa-63100	155	57	r	r	NOUN
cjfa-63100	155	58	c	c	NOUN
cjfa-63100	155	59	e	e	NOUN
cjfa-63100	155	60	:	:	PUNCT
cjfa-63100	155	61	author	author	NOUN
cjfa-63100	155	62	’s	’s	PART
cjfa-63100	155	63	computation	computation	NOUN
cjfa-63100	155	64	.	.	PUNCT
cjfa-63100	156	1	table	table	NOUN
cjfa-63100	156	2	3	3	NUM
cjfa-63100	156	3	.	.	PUNCT
cjfa-63100	156	4	descriptive	descriptive	ADJ
cjfa-63100	156	5	…	…	SYM
cjfa-63100	156	6	goodnews	goodnew	NOUN
cjfa-63100	156	7	kolawole	kolawole	NOUN
cjfa-63100	156	8	gureje	gureje	NOUN
cjfa-63100	156	9	,	,	PUNCT
cjfa-63100	156	10	okwy	okwy	PROPN
cjfa-63100	156	11	peter	peter	PROPN
cjfa-63100	156	12	okpala	okpala	PROPN
cjfa-63100	156	13	,	,	PUNCT
cjfa-63100	156	14	collins	collins	PROPN
cjfa-63100	156	15	sankay	sankay	PROPN
cjfa-63100	156	16	oboh4040	oboh4040	PROPN
cjfa-63100	156	17	regression	regression	NOUN
cjfa-63100	156	18	analysisregression	analysisregression	NOUN
cjfa-63100	156	19	analysis	analysis	NOUN
cjfa-63100	156	20	the	the	DET
cjfa-63100	156	21	results	result	NOUN
cjfa-63100	156	22	for	for	ADP
cjfa-63100	156	23	the	the	DET
cjfa-63100	156	24	fixed	fix	VERB
cjfa-63100	156	25	-	-	PUNCT
cjfa-63100	156	26	effect	effect	NOUN
cjfa-63100	156	27	model	model	NOUN
cjfa-63100	156	28	,	,	PUNCT
cjfa-63100	156	29	presented	present	VERB
cjfa-63100	156	30	in	in	ADP
cjfa-63100	156	31	table	table	NOUN
cjfa-63100	156	32	5	5	NUM
cjfa-63100	156	33	,	,	PUNCT
cjfa-63100	156	34	indicate	indicate	VERB
cjfa-63100	156	35	that	that	DET
cjfa-63100	156	36	client	client	NOUN
cjfa-63100	156	37	firm	firm	NOUN
cjfa-63100	156	38	size	size	NOUN
cjfa-63100	156	39	,	,	PUNCT
cjfa-63100	156	40	complexity	complexity	NOUN
cjfa-63100	156	41	,	,	PUNCT
cjfa-63100	156	42	profitability	profitability	NOUN
cjfa-63100	156	43	,	,	PUNCT
cjfa-63100	156	44	and	and	CCONJ
cjfa-63100	156	45	audit	audit	NOUN
cjfa-63100	156	46	firm	firm	ADJ
cjfa-63100	156	47	size	size	NOUN
cjfa-63100	156	48	explain	explain	VERB
cjfa-63100	156	49	94	94	NUM
cjfa-63100	156	50	%	%	NOUN
cjfa-63100	156	51	(	(	PUNCT
cjfa-63100	156	52	r2	r2	PROPN
cjfa-63100	156	53	)	)	PUNCT
cjfa-63100	156	54	and	and	CCONJ
cjfa-63100	156	55	93	93	NUM
cjfa-63100	156	56	%	%	NOUN
cjfa-63100	156	57	(	(	PUNCT
cjfa-63100	156	58	adj	adj	X
cjfa-63100	156	59	.	.	PUNCT
cjfa-63100	156	60	r2	r2	PROPN
cjfa-63100	156	61	)	)	PUNCT
cjfa-63100	156	62	variation	variation	NOUN
cjfa-63100	156	63	in	in	ADP
cjfa-63100	156	64	audit	audit	NOUN
cjfa-63100	156	65	fee	fee	NOUN
cjfa-63100	156	66	(	(	PUNCT
cjfa-63100	156	67	f	f	NOUN
cjfa-63100	156	68	=	=	SYM
cjfa-63100	156	69	50.04	50.04	NUM
cjfa-63100	156	70	,	,	PUNCT
cjfa-63100	156	71	p	p	X
cjfa-63100	156	72	<	<	X
cjfa-63100	156	73	.01	.01	NUM
cjfa-63100	156	74	)	)	PUNCT
cjfa-63100	156	75	.	.	PUNCT
cjfa-63100	157	1	among	among	ADP
cjfa-63100	157	2	the	the	DET
cjfa-63100	157	3	variables	variable	NOUN
cjfa-63100	157	4	,	,	PUNCT
cjfa-63100	157	5	only	only	ADV
cjfa-63100	157	6	audit	audit	NOUN
cjfa-63100	157	7	firm	firm	ADJ
cjfa-63100	157	8	size	size	NOUN
cjfa-63100	157	9	(	(	PUNCT
cjfa-63100	157	10	β	β	X
cjfa-63100	157	11	=	=	SYM
cjfa-63100	157	12	8832.38	8832.38	NUM
cjfa-63100	157	13	,	,	PUNCT
cjfa-63100	157	14	p	p	X
cjfa-63100	157	15	<	<	X
cjfa-63100	157	16	.01	.01	NUM
cjfa-63100	157	17	)	)	PUNCT
cjfa-63100	157	18	influenced	influence	VERB
cjfa-63100	157	19	audit	audit	NOUN
cjfa-63100	157	20	fee	fee	NOUN
cjfa-63100	157	21	positively	positively	ADV
cjfa-63100	157	22	.	.	PUNCT
cjfa-63100	158	1	client	client	NOUN
cjfa-63100	158	2	firm	firm	PROPN
cjfa-63100	158	3	size	size	NOUN
cjfa-63100	158	4	,	,	PUNCT
cjfa-63100	158	5	complexity	complexity	NOUN
cjfa-63100	158	6	,	,	PUNCT
cjfa-63100	158	7	and	and	CCONJ
cjfa-63100	158	8	profitability	profitability	NOUN
cjfa-63100	158	9	did	do	AUX
cjfa-63100	158	10	not	not	PART
cjfa-63100	158	11	significantly	significantly	ADV
cjfa-63100	158	12	influence	influence	VERB
cjfa-63100	158	13	audit	audit	NOUN
cjfa-63100	158	14	fee	fee	NOUN
cjfa-63100	158	15	(	(	PUNCT
cjfa-63100	158	16	p	p	X
cjfa-63100	158	17	>	>	X
cjfa-63100	158	18	.05	.05	NUM
cjfa-63100	158	19	)	)	PUNCT
cjfa-63100	158	20	.	.	PUNCT
cjfa-63100	159	1	the	the	DET
cjfa-63100	159	2	t	t	NOUN
cjfa-63100	159	3	-	-	PUNCT
cjfa-63100	159	4	tests	test	NOUN
cjfa-63100	159	5	in	in	ADP
cjfa-63100	159	6	the	the	DET
cjfa-63100	159	7	model	model	NOUN
cjfa-63100	159	8	indicate	indicate	VERB
cjfa-63100	159	9	that	that	DET
cjfa-63100	159	10	audit	audit	NOUN
cjfa-63100	159	11	firm	firm	ADJ
cjfa-63100	159	12	size	size	NOUN
cjfa-63100	159	13	(	(	PUNCT
cjfa-63100	159	14	t	t	NOUN
cjfa-63100	159	15	=	=	SYM
cjfa-63100	159	16	2.78	2.78	NUM
cjfa-63100	159	17	,	,	PUNCT
cjfa-63100	159	18	p	p	X
cjfa-63100	159	19	<	<	X
cjfa-63100	159	20	.01	.01	NUM
cjfa-63100	159	21	)	)	PUNCT
cjfa-63100	159	22	made	make	VERB
cjfa-63100	159	23	a	a	DET
cjfa-63100	159	24	more	more	ADV
cjfa-63100	159	25	significant	significant	ADJ
cjfa-63100	159	26	contribution	contribution	NOUN
cjfa-63100	159	27	to	to	ADP
cjfa-63100	159	28	the	the	DET
cjfa-63100	159	29	model	model	NOUN
cjfa-63100	159	30	in	in	ADP
cjfa-63100	159	31	predicting	predict	VERB
cjfa-63100	159	32	audit	audit	NOUN
cjfa-63100	159	33	fee	fee	NOUN
cjfa-63100	159	34	than	than	ADP
cjfa-63100	159	35	the	the	DET
cjfa-63100	159	36	other	other	ADJ
cjfa-63100	159	37	variables	variable	NOUN
cjfa-63100	159	38	.	.	PUNCT
cjfa-63100	160	1	the	the	DET
cjfa-63100	160	2	correlation	correlation	NOUN
cjfa-63100	160	3	matrix	matrix	NOUN
cjfa-63100	160	4	and	and	CCONJ
cjfa-63100	160	5	durbin	durbin	ADJ
cjfa-63100	160	6	-	-	PUNCT
cjfa-63100	160	7	watson	watson	NOUN
cjfa-63100	160	8	tests	test	NOUN
cjfa-63100	160	9	(	(	PUNCT
cjfa-63100	160	10	2.75	2.75	NUM
cjfa-63100	160	11	)	)	PUNCT
cjfa-63100	160	12	certify	certify	NOUN
cjfa-63100	160	13	that	that	SCONJ
cjfa-63100	160	14	the	the	DET
cjfa-63100	160	15	model	model	NOUN
cjfa-63100	160	16	is	be	AUX
cjfa-63100	160	17	free	free	ADJ
cjfa-63100	160	18	from	from	ADP
cjfa-63100	160	19	multicollinearity	multicollinearity	NOUN
cjfa-63100	160	20	,	,	PUNCT
cjfa-63100	160	21	with	with	ADP
cjfa-63100	160	22	little	little	ADJ
cjfa-63100	160	23	concern	concern	NOUN
cjfa-63100	160	24	with	with	ADP
cjfa-63100	160	25	autocorrelation	autocorrelation	NOUN
cjfa-63100	160	26	(	(	PUNCT
cjfa-63100	160	27	field	field	NOUN
cjfa-63100	160	28	,	,	PUNCT
cjfa-63100	160	29	2017	2017	NUM
cjfa-63100	160	30	)	)	PUNCT
cjfa-63100	160	31	.	.	PUNCT
cjfa-63100	161	1	accordingly	accordingly	ADV
cjfa-63100	161	2	,	,	PUNCT
cjfa-63100	161	3	based	base	VERB
cjfa-63100	161	4	on	on	ADP
cjfa-63100	161	5	the	the	DET
cjfa-63100	161	6	panel	panel	NOUN
cjfa-63100	161	7	regression	regression	NOUN
cjfa-63100	161	8	results	result	NOUN
cjfa-63100	161	9	,	,	PUNCT
cjfa-63100	161	10	the	the	DET
cjfa-63100	161	11	fixed	fix	VERB
cjfa-63100	161	12	-	-	PUNCT
cjfa-63100	161	13	effects	effect	NOUN
cjfa-63100	161	14	model	model	NOUN
cjfa-63100	161	15	,	,	PUNCT
cjfa-63100	161	16	displayed	display	VERB
cjfa-63100	161	17	in	in	ADP
cjfa-63100	161	18	table	table	NOUN
cjfa-63100	161	19	5	5	NUM
cjfa-63100	161	20	,	,	PUNCT
cjfa-63100	161	21	hypothesis	hypothesis	NOUN
cjfa-63100	161	22	4	4	NUM
cjfa-63100	161	23	is	be	AUX
cjfa-63100	161	24	supported	support	VERB
cjfa-63100	161	25	,	,	PUNCT
cjfa-63100	161	26	while	while	SCONJ
cjfa-63100	161	27	hypotheses	hypothesis	NOUN
cjfa-63100	161	28	1	1	NUM
cjfa-63100	161	29	,	,	PUNCT
cjfa-63100	161	30	2	2	NUM
cjfa-63100	161	31	,	,	PUNCT
cjfa-63100	161	32	and	and	CCONJ
cjfa-63100	161	33	3	3	NUM
cjfa-63100	161	34	are	be	AUX
cjfa-63100	161	35	not	not	PART
cjfa-63100	161	36	supported	support	VERB
cjfa-63100	161	37	.	.	PUNCT
cjfa-63100	162	1	table	table	NOUN
cjfa-63100	162	2	5	5	NUM
cjfa-63100	162	3	.	.	X
cjfa-63100	162	4	panel	panel	NOUN
cjfa-63100	162	5	least	least	ADJ
cjfa-63100	162	6	squares	square	NOUN
cjfa-63100	162	7	(	(	PUNCT
cjfa-63100	162	8	fixed	fix	VERB
cjfa-63100	162	9	-	-	PUNCT
cjfa-63100	162	10	effects	effect	NOUN
cjfa-63100	162	11	model	model	NOUN
cjfa-63100	162	12	)	)	PUNCT
cjfa-63100	162	13	dependent	dependent	ADJ
cjfa-63100	162	14	variable	variable	NOUN
cjfa-63100	162	15	:	:	PUNCT
cjfa-63100	162	16	audit	audit	NOUN
cjfa-63100	162	17	fee	fee	NOUN
cjfa-63100	162	18	sample	sample	NOUN
cjfa-63100	162	19	:	:	PUNCT
cjfa-63100	162	20	2017–2021	2017–2021	NUM
cjfa-63100	162	21	periods	period	NOUN
cjfa-63100	162	22	:	:	PUNCT
cjfa-63100	162	23	5	5	NUM
cjfa-63100	162	24	cross	cros	NOUN
cjfa-63100	162	25	-	-	NOUN
cjfa-63100	162	26	sections	section	NOUN
cjfa-63100	162	27	:	:	PUNCT
cjfa-63100	162	28	10	10	NUM
cjfa-63100	162	29	total	total	ADJ
cjfa-63100	162	30	panel	panel	NOUN
cjfa-63100	162	31	(	(	PUNCT
cjfa-63100	162	32	balanced	balanced	ADJ
cjfa-63100	162	33	)	)	PUNCT
cjfa-63100	162	34	observations	observation	NOUN
cjfa-63100	162	35	:	:	PUNCT
cjfa-63100	162	36	50	50	NUM
cjfa-63100	162	37	variable	variable	ADJ
cjfa-63100	162	38	coefficient	coefficient	NOUN
cjfa-63100	162	39	std	std	NOUN
cjfa-63100	162	40	.	.	NOUN
cjfa-63100	162	41	error	error	NOUN
cjfa-63100	162	42	t	t	NOUN
cjfa-63100	162	43	-	-	PUNCT
cjfa-63100	162	44	statistic	statistic	NOUN
cjfa-63100	162	45	prob	prob	PROPN
cjfa-63100	162	46	.	.	PUNCT
cjfa-63100	162	47	client	client	PROPN
cjfa-63100	162	48	firm	firm	NOUN
cjfa-63100	162	49	size	size	NOUN
cjfa-63100	162	50	complexity	complexity	NOUN
cjfa-63100	162	51	profitability	profitability	NOUN
cjfa-63100	162	52	audit	audit	NOUN
cjfa-63100	162	53	firm	firm	NOUN
cjfa-63100	162	54	size	size	NOUN
cjfa-63100	162	55	c	c	PROPN
cjfa-63100	162	56	903.74	903.74	NUM
cjfa-63100	162	57	2,976.40	2,976.40	NUM
cjfa-63100	162	58	0.0002	0.0002	NUM
cjfa-63100	162	59	8,832.38	8,832.38	NUM
cjfa-63100	162	60	-1,866.06	-1,866.06	ADP
cjfa-63100	162	61	3,368.58	3,368.58	NUM
cjfa-63100	162	62	1,996.31	1,996.31	NUM
cjfa-63100	162	63	0.0004	0.0004	NUM
cjfa-63100	162	64	3,174.92	3,174.92	NUM
cjfa-63100	162	65	57,861.19	57,861.19	NUM
cjfa-63100	162	66	0.27	0.27	NUM
cjfa-63100	162	67	1.49	1.49	NUM
cjfa-63100	162	68	0.59	0.59	NUM
cjfa-63100	162	69	2.78	2.78	NUM
cjfa-63100	162	70	-0.03	-0.03	NUM
cjfa-63100	162	71	0.79	0.79	NUM
cjfa-63100	162	72	0.14	0.14	NUM
cjfa-63100	162	73	0.56	0.56	NUM
cjfa-63100	162	74	0.01	0.01	NUM
cjfa-63100	162	75	0.97	0.97	NUM
cjfa-63100	162	76	effects	effect	NOUN
cjfa-63100	162	77	specification	specification	NOUN
cjfa-63100	162	78	cross	cross	ADJ
cjfa-63100	162	79	-	-	ADJ
cjfa-63100	162	80	section	section	NOUN
cjfa-63100	162	81	fixed	fix	VERB
cjfa-63100	162	82	(	(	PUNCT
cjfa-63100	162	83	dummy	dummy	ADJ
cjfa-63100	162	84	variables	variable	NOUN
cjfa-63100	162	85	)	)	PUNCT
cjfa-63100	162	86	r	r	NOUN
cjfa-63100	162	87	-	-	PUNCT
cjfa-63100	162	88	squared	square	VERB
cjfa-63100	162	89	adj	adj	PROPN
cjfa-63100	162	90	.	.	PUNCT
cjfa-63100	162	91	r	r	X
cjfa-63100	162	92	-	-	PUNCT
cjfa-63100	162	93	squared	square	VERB
cjfa-63100	162	94	s.e	s.e	PROPN
cjfa-63100	162	95	.	.	PROPN
cjfa-63100	162	96	of	of	ADP
cjfa-63100	162	97	regression	regression	NOUN
cjfa-63100	162	98	sum	sum	NOUN
cjfa-63100	162	99	squared	square	VERB
cjfa-63100	162	100	resid	resid	NOUN
cjfa-63100	162	101	log	log	NOUN
cjfa-63100	162	102	likelihood	likelihood	NOUN
cjfa-63100	163	1	f	f	X
cjfa-63100	163	2	-	-	PUNCT
cjfa-63100	163	3	statistic	statistic	ADJ
cjfa-63100	163	4	prob(f	prob(f	NOUN
cjfa-63100	163	5	-	-	PUNCT
cjfa-63100	163	6	statistic	statistic	NOUN
cjfa-63100	163	7	)	)	PUNCT
cjfa-63100	164	1	0.95	0.95	NUM
cjfa-63100	164	2	0.93	0.93	NUM
cjfa-63100	164	3	4,717.06	4,717.06	NUM
cjfa-63100	164	4	80,102,245	80,102,245	NUM
cjfa-63100	164	5	-485.68	-485.68	PROPN
cjfa-63100	164	6	50.04	50.04	NUM
cjfa-63100	164	7	0.0000	0.0000	NUM
cjfa-63100	164	8	mean	mean	VERB
cjfa-63100	164	9	dependent	dependent	ADJ
cjfa-63100	164	10	var	var	PROPN
cjfa-63100	164	11	s.d	s.d	PROPN
cjfa-63100	164	12	.	.	PROPN
cjfa-63100	165	1	dependent	dependent	ADJ
cjfa-63100	165	2	var	var	NOUN
cjfa-63100	165	3	akaike	akaike	ADP
cjfa-63100	165	4	info	info	NOUN
cjfa-63100	165	5	criterion	criterion	NOUN
cjfa-63100	165	6	schwarz	schwarz	PROPN
cjfa-63100	165	7	criterion	criterion	PROPN
cjfa-63100	165	8	hannan	hannan	PROPN
cjfa-63100	165	9	-	-	PUNCT
cjfa-63100	165	10	quinn	quinn	PROPN
cjfa-63100	165	11	criter	criter	NOUN
cjfa-63100	165	12	.	.	PUNCT
cjfa-63100	166	1	durbin	durbin	ADJ
cjfa-63100	166	2	-	-	PUNCT
cjfa-63100	166	3	watson	watson	PROPN
cjfa-63100	166	4	stat	stat	NOUN
cjfa-63100	166	5	.	.	PUNCT
cjfa-63100	167	1	25,650.22	25,650.22	NUM
cjfa-63100	167	2	17,655.75	17,655.75	NUM
cjfa-63100	167	3	19.99	19.99	NUM
cjfa-63100	167	4	20.52	20.52	NUM
cjfa-63100	167	5	20.19	20.19	NUM
cjfa-63100	167	6	2.75	2.75	NUM
cjfa-63100	167	7	s	s	NOUN
cjfa-63100	167	8	o	o	X
cjfa-63100	167	9	u	u	NOUN
cjfa-63100	167	10	r	r	NOUN
cjfa-63100	167	11	c	c	NOUN
cjfa-63100	167	12	e	e	NOUN
cjfa-63100	167	13	:	:	PUNCT
cjfa-63100	167	14	author	author	NOUN
cjfa-63100	167	15	’s	’s	PART
cjfa-63100	167	16	computation	computation	NOUN
cjfa-63100	167	17	.	.	PUNCT
cjfa-63100	168	1	determinants	determinant	NOUN
cjfa-63100	168	2	of	of	ADP
cjfa-63100	168	3	audit	audit	NOUN
cjfa-63100	168	4	fees	fee	NOUN
cjfa-63100	168	5	among	among	ADP
cjfa-63100	168	6	insurance	insurance	NOUN
cjfa-63100	168	7	firms	firm	NOUN
cjfa-63100	168	8	in	in	ADP
cjfa-63100	168	9	nigeria	nigeria	PROPN
cjfa-63100	168	10	4141	4141	NUM
cjfa-63100	168	11	discussion	discussion	NOUN
cjfa-63100	168	12	discussion	discussion	NOUN
cjfa-63100	168	13	this	this	DET
cjfa-63100	168	14	study	study	NOUN
cjfa-63100	168	15	investigated	investigate	VERB
cjfa-63100	168	16	the	the	DET
cjfa-63100	168	17	determinants	determinant	NOUN
cjfa-63100	168	18	of	of	ADP
cjfa-63100	168	19	the	the	DET
cjfa-63100	168	20	audit	audit	NOUN
cjfa-63100	168	21	fees	fee	NOUN
cjfa-63100	168	22	insurance	insurance	NOUN
cjfa-63100	168	23	firms	firm	NOUN
cjfa-63100	168	24	pay	pay	VERB
cjfa-63100	168	25	to	to	ADP
cjfa-63100	168	26	their	their	PRON
cjfa-63100	168	27	auditors	auditor	NOUN
cjfa-63100	168	28	.	.	PUNCT
cjfa-63100	169	1	the	the	DET
cjfa-63100	169	2	study	study	NOUN
cjfa-63100	169	3	found	find	VERB
cjfa-63100	169	4	that	that	SCONJ
cjfa-63100	169	5	audit	audit	NOUN
cjfa-63100	169	6	fees	fee	NOUN
cjfa-63100	169	7	paid	pay	VERB
cjfa-63100	169	8	by	by	ADP
cjfa-63100	169	9	the	the	DET
cjfa-63100	169	10	firms	firm	NOUN
cjfa-63100	169	11	varied	vary	VERB
cjfa-63100	169	12	significantly	significantly	ADV
cjfa-63100	169	13	.	.	PUNCT
cjfa-63100	170	1	a	a	DET
cjfa-63100	170	2	few	few	ADJ
cjfa-63100	170	3	insurance	insurance	NOUN
cjfa-63100	170	4	firms	firm	NOUN
cjfa-63100	170	5	are	be	AUX
cjfa-63100	170	6	considered	consider	VERB
cjfa-63100	170	7	large	large	ADJ
cjfa-63100	170	8	,	,	PUNCT
cjfa-63100	170	9	having	have	VERB
cjfa-63100	170	10	subsidiaries	subsidiary	NOUN
cjfa-63100	170	11	firms	firm	NOUN
cjfa-63100	170	12	.	.	PUNCT
cjfa-63100	171	1	also	also	ADV
cjfa-63100	171	2	,	,	PUNCT
cjfa-63100	171	3	during	during	ADP
cjfa-63100	171	4	the	the	DET
cjfa-63100	171	5	period	period	NOUN
cjfa-63100	171	6	under	under	ADP
cjfa-63100	171	7	investigation	investigation	NOUN
cjfa-63100	171	8	,	,	PUNCT
cjfa-63100	171	9	the	the	DET
cjfa-63100	171	10	firms	firm	NOUN
cjfa-63100	171	11	reported	report	VERB
cjfa-63100	171	12	a	a	DET
cjfa-63100	171	13	positive	positive	ADJ
cjfa-63100	171	14	but	but	CCONJ
cjfa-63100	171	15	low	low	ADJ
cjfa-63100	171	16	profitability	profitability	NOUN
cjfa-63100	171	17	,	,	PUNCT
cjfa-63100	171	18	with	with	ADP
cjfa-63100	171	19	more	more	ADJ
cjfa-63100	171	20	than	than	ADP
cjfa-63100	171	21	half	half	NOUN
cjfa-63100	171	22	of	of	ADP
cjfa-63100	171	23	them	they	PRON
cjfa-63100	171	24	audited	audit	VERB
cjfa-63100	171	25	by	by	ADP
cjfa-63100	171	26	big	big	ADJ
cjfa-63100	171	27	-	-	PUNCT
cjfa-63100	171	28	four	four	NUM
cjfa-63100	171	29	audit	audit	NOUN
cjfa-63100	171	30	firms	firm	NOUN
cjfa-63100	171	31	.	.	PUNCT
cjfa-63100	172	1	analogously	analogously	ADV
cjfa-63100	172	2	,	,	PUNCT
cjfa-63100	172	3	afenya	afenya	PROPN
cjfa-63100	172	4	,	,	PUNCT
cjfa-63100	172	5	arthur	arthur	PROPN
cjfa-63100	172	6	,	,	PUNCT
cjfa-63100	172	7	kwarteng	kwarteng	PROPN
cjfa-63100	172	8	,	,	PUNCT
cjfa-63100	172	9	and	and	CCONJ
cjfa-63100	172	10	opoku	opoku	PROPN
cjfa-63100	172	11	’s	’s	PART
cjfa-63100	172	12	(	(	PUNCT
cjfa-63100	172	13	2021	2021	NUM
cjfa-63100	172	14	)	)	PUNCT
cjfa-63100	172	15	study	study	NOUN
cjfa-63100	172	16	of	of	ADP
cjfa-63100	172	17	listed	list	VERB
cjfa-63100	172	18	ghanaian	ghanaian	ADJ
cjfa-63100	172	19	firms	firm	NOUN
cjfa-63100	172	20	found	find	VERB
cjfa-63100	172	21	that	that	SCONJ
cjfa-63100	172	22	highly	highly	ADV
cjfa-63100	172	23	regulated	regulated	ADJ
cjfa-63100	172	24	firms	firm	NOUN
cjfa-63100	172	25	,	,	PUNCT
cjfa-63100	172	26	such	such	ADJ
cjfa-63100	172	27	as	as	ADP
cjfa-63100	172	28	banks	bank	NOUN
cjfa-63100	172	29	and	and	CCONJ
cjfa-63100	172	30	insurance	insurance	NOUN
cjfa-63100	172	31	firms	firm	NOUN
cjfa-63100	172	32	,	,	PUNCT
cjfa-63100	172	33	incur	incur	VERB
cjfa-63100	172	34	less	less	ADJ
cjfa-63100	172	35	audit	audit	NOUN
cjfa-63100	172	36	fees	fee	NOUN
cjfa-63100	172	37	than	than	ADP
cjfa-63100	172	38	non	non	ADJ
cjfa-63100	172	39	-	-	ADJ
cjfa-63100	172	40	financial	financial	ADJ
cjfa-63100	172	41	firms	firm	NOUN
cjfa-63100	172	42	.	.	PUNCT
cjfa-63100	173	1	this	this	PRON
cjfa-63100	173	2	is	be	AUX
cjfa-63100	173	3	attributed	attribute	VERB
cjfa-63100	173	4	to	to	ADP
cjfa-63100	173	5	strategic	strategic	ADJ
cjfa-63100	173	6	measures	measure	NOUN
cjfa-63100	173	7	by	by	ADP
cjfa-63100	173	8	the	the	DET
cjfa-63100	173	9	firms	firm	NOUN
cjfa-63100	173	10	to	to	PART
cjfa-63100	173	11	strengthen	strengthen	VERB
cjfa-63100	173	12	internal	internal	ADJ
cjfa-63100	173	13	checks	check	NOUN
cjfa-63100	173	14	to	to	PART
cjfa-63100	173	15	reduce	reduce	VERB
cjfa-63100	173	16	control	control	NOUN
cjfa-63100	173	17	risks	risk	NOUN
cjfa-63100	173	18	and	and	CCONJ
cjfa-63100	173	19	minimize	minimize	VERB
cjfa-63100	173	20	regulatory	regulatory	ADJ
cjfa-63100	173	21	breaches	breach	NOUN
cjfa-63100	173	22	and	and	CCONJ
cjfa-63100	173	23	loss	loss	NOUN
cjfa-63100	173	24	of	of	ADP
cjfa-63100	173	25	credibility	credibility	NOUN
cjfa-63100	173	26	in	in	ADP
cjfa-63100	173	27	the	the	DET
cjfa-63100	173	28	event	event	NOUN
cjfa-63100	173	29	of	of	ADP
cjfa-63100	173	30	fraudulent	fraudulent	ADJ
cjfa-63100	173	31	financial	financial	ADJ
cjfa-63100	173	32	reporting	reporting	NOUN
cjfa-63100	173	33	.	.	PUNCT
cjfa-63100	174	1	as	as	ADP
cjfa-63100	174	2	to	to	ADP
cjfa-63100	174	3	the	the	DET
cjfa-63100	174	4	determinants	determinant	NOUN
cjfa-63100	174	5	of	of	ADP
cjfa-63100	174	6	audit	audit	NOUN
cjfa-63100	174	7	fees	fee	NOUN
cjfa-63100	174	8	,	,	PUNCT
cjfa-63100	174	9	we	we	PRON
cjfa-63100	174	10	found	find	VERB
cjfa-63100	174	11	no	no	DET
cjfa-63100	174	12	significant	significant	ADJ
cjfa-63100	174	13	statistical	statistical	ADJ
cjfa-63100	174	14	support	support	NOUN
cjfa-63100	174	15	for	for	ADP
cjfa-63100	174	16	our	our	PRON
cjfa-63100	174	17	first	first	ADJ
cjfa-63100	174	18	hypothesis	hypothesis	NOUN
cjfa-63100	174	19	that	that	PRON
cjfa-63100	174	20	the	the	DET
cjfa-63100	174	21	size	size	NOUN
cjfa-63100	174	22	of	of	ADP
cjfa-63100	174	23	a	a	DET
cjfa-63100	174	24	firm	firm	NOUN
cjfa-63100	174	25	and	and	CCONJ
cjfa-63100	174	26	its	its	PRON
cjfa-63100	174	27	audit	audit	NOUN
cjfa-63100	174	28	fee	fee	NOUN
cjfa-63100	174	29	are	be	AUX
cjfa-63100	174	30	positively	positively	ADV
cjfa-63100	174	31	associated	associate	VERB
cjfa-63100	174	32	.	.	PUNCT
cjfa-63100	175	1	by	by	ADP
cjfa-63100	175	2	implication	implication	NOUN
cjfa-63100	175	3	,	,	PUNCT
cjfa-63100	175	4	this	this	DET
cjfa-63100	175	5	finding	finding	NOUN
cjfa-63100	175	6	suggests	suggest	VERB
cjfa-63100	175	7	that	that	SCONJ
cjfa-63100	175	8	audit	audit	NOUN
cjfa-63100	175	9	fees	fee	NOUN
cjfa-63100	175	10	are	be	AUX
cjfa-63100	175	11	not	not	PART
cjfa-63100	175	12	significantly	significantly	ADV
cjfa-63100	175	13	determined	determine	VERB
cjfa-63100	175	14	by	by	ADP
cjfa-63100	175	15	client	client	NOUN
cjfa-63100	175	16	firm	firm	ADJ
cjfa-63100	175	17	size	size	NOUN
cjfa-63100	175	18	.	.	PUNCT
cjfa-63100	176	1	while	while	SCONJ
cjfa-63100	176	2	the	the	DET
cjfa-63100	176	3	finding	finding	NOUN
cjfa-63100	176	4	resonates	resonate	VERB
cjfa-63100	176	5	with	with	ADP
cjfa-63100	176	6	the	the	DET
cjfa-63100	176	7	positive	positive	ADJ
cjfa-63100	176	8	association	association	NOUN
cjfa-63100	176	9	between	between	ADP
cjfa-63100	176	10	client	client	NOUN
cjfa-63100	176	11	firm	firm	ADJ
cjfa-63100	176	12	size	size	NOUN
cjfa-63100	176	13	and	and	CCONJ
cjfa-63100	176	14	audit	audit	NOUN
cjfa-63100	176	15	fee	fee	NOUN
cjfa-63100	176	16	in	in	ADP
cjfa-63100	176	17	previous	previous	ADJ
cjfa-63100	176	18	studies	study	NOUN
cjfa-63100	176	19	,	,	PUNCT
cjfa-63100	176	20	the	the	DET
cjfa-63100	176	21	nonsignificant	nonsignificant	ADJ
cjfa-63100	176	22	outcome	outcome	NOUN
cjfa-63100	176	23	sits	sit	VERB
cjfa-63100	176	24	at	at	ADP
cjfa-63100	176	25	odds	odd	NOUN
cjfa-63100	176	26	with	with	ADP
cjfa-63100	176	27	evana	evana	PROPN
cjfa-63100	176	28	et	et	PROPN
cjfa-63100	176	29	al	al	PROPN
cjfa-63100	176	30	.	.	PROPN
cjfa-63100	177	1	(	(	PUNCT
cjfa-63100	177	2	2019	2019	NUM
cjfa-63100	177	3	)	)	PUNCT
cjfa-63100	177	4	and	and	CCONJ
cjfa-63100	177	5	van	van	PROPN
cjfa-63100	177	6	et	et	PROPN
cjfa-63100	177	7	al	al	PROPN
cjfa-63100	177	8	.	.	PROPN
cjfa-63100	178	1	(	(	PUNCT
cjfa-63100	178	2	2022	2022	NUM
cjfa-63100	178	3	)	)	PUNCT
cjfa-63100	178	4	,	,	PUNCT
cjfa-63100	178	5	who	who	PRON
cjfa-63100	178	6	reported	report	VERB
cjfa-63100	178	7	a	a	DET
cjfa-63100	178	8	significant	significant	ADJ
cjfa-63100	178	9	positive	positive	ADJ
cjfa-63100	178	10	association	association	NOUN
cjfa-63100	178	11	between	between	ADP
cjfa-63100	178	12	client	client	NOUN
cjfa-63100	178	13	firm	firm	ADJ
cjfa-63100	178	14	size	size	NOUN
cjfa-63100	178	15	and	and	CCONJ
cjfa-63100	178	16	audit	audit	NOUN
cjfa-63100	178	17	fee	fee	NOUN
cjfa-63100	178	18	.	.	PUNCT
cjfa-63100	179	1	one	one	NUM
cjfa-63100	179	2	possible	possible	ADJ
cjfa-63100	179	3	implication	implication	NOUN
cjfa-63100	179	4	for	for	ADP
cjfa-63100	179	5	the	the	DET
cjfa-63100	179	6	nonsignificant	nonsignificant	ADJ
cjfa-63100	179	7	association	association	PROPN
cjfa-63100	179	8	between	between	ADP
cjfa-63100	179	9	client	client	NOUN
cjfa-63100	179	10	firm	firm	ADJ
cjfa-63100	179	11	size	size	NOUN
cjfa-63100	179	12	and	and	CCONJ
cjfa-63100	179	13	audit	audit	NOUN
cjfa-63100	179	14	fee	fee	NOUN
cjfa-63100	179	15	found	find	VERB
cjfa-63100	179	16	in	in	ADP
cjfa-63100	179	17	this	this	DET
cjfa-63100	179	18	study	study	NOUN
cjfa-63100	179	19	could	could	AUX
cjfa-63100	179	20	be	be	AUX
cjfa-63100	179	21	that	that	SCONJ
cjfa-63100	179	22	auditors	auditor	NOUN
cjfa-63100	179	23	negotiate	negotiate	VERB
cjfa-63100	179	24	audit	audit	NOUN
cjfa-63100	179	25	fees	fee	NOUN
cjfa-63100	179	26	not	not	PART
cjfa-63100	179	27	necessarily	necessarily	ADV
cjfa-63100	179	28	based	base	VERB
cjfa-63100	179	29	on	on	ADP
cjfa-63100	179	30	the	the	DET
cjfa-63100	179	31	client	client	NOUN
cjfa-63100	179	32	’s	’s	PART
cjfa-63100	179	33	size	size	NOUN
cjfa-63100	179	34	but	but	CCONJ
cjfa-63100	179	35	on	on	ADP
cjfa-63100	179	36	the	the	DET
cjfa-63100	179	37	audit	audit	NOUN
cjfa-63100	179	38	quality	quality	NOUN
cjfa-63100	179	39	and	and	CCONJ
cjfa-63100	179	40	the	the	DET
cjfa-63100	179	41	calibre	calibre	NOUN
cjfa-63100	179	42	of	of	ADP
cjfa-63100	179	43	audit	audit	NOUN
cjfa-63100	179	44	personnel	personnel	NOUN
cjfa-63100	179	45	to	to	PART
cjfa-63100	179	46	conduct	conduct	VERB
cjfa-63100	179	47	the	the	DET
cjfa-63100	179	48	audit	audit	NOUN
cjfa-63100	179	49	.	.	PUNCT
cjfa-63100	180	1	this	this	PRON
cjfa-63100	180	2	resonates	resonate	VERB
cjfa-63100	180	3	with	with	ADP
cjfa-63100	180	4	davidson	davidson	NOUN
cjfa-63100	180	5	(	(	PUNCT
cjfa-63100	180	6	2015	2015	NUM
cjfa-63100	180	7	)	)	PUNCT
cjfa-63100	180	8	,	,	PUNCT
cjfa-63100	180	9	who	who	PRON
cjfa-63100	180	10	established	establish	VERB
cjfa-63100	180	11	a	a	DET
cjfa-63100	180	12	significant	significant	ADJ
cjfa-63100	180	13	positive	positive	ADJ
cjfa-63100	180	14	relationship	relationship	NOUN
cjfa-63100	180	15	between	between	ADP
cjfa-63100	180	16	client	client	NOUN
cjfa-63100	180	17	size	size	NOUN
cjfa-63100	180	18	,	,	PUNCT
cjfa-63100	180	19	measured	measure	VERB
cjfa-63100	180	20	by	by	ADP
cjfa-63100	180	21	total	total	ADJ
cjfa-63100	180	22	assets	asset	NOUN
cjfa-63100	180	23	,	,	PUNCT
cjfa-63100	180	24	and	and	CCONJ
cjfa-63100	180	25	audit	audit	NOUN
cjfa-63100	180	26	fees	fee	NOUN
cjfa-63100	180	27	among	among	ADP
cjfa-63100	180	28	south	south	ADJ
cjfa-63100	180	29	african	african	ADJ
cjfa-63100	180	30	firms	firm	NOUN
cjfa-63100	180	31	.	.	PUNCT
cjfa-63100	181	1	as	as	ADP
cjfa-63100	181	2	to	to	ADP
cjfa-63100	181	3	the	the	DET
cjfa-63100	181	4	second	second	ADJ
cjfa-63100	181	5	hypothesis	hypothesis	NOUN
cjfa-63100	181	6	,	,	PUNCT
cjfa-63100	181	7	we	we	PRON
cjfa-63100	181	8	found	find	VERB
cjfa-63100	181	9	no	no	DET
cjfa-63100	181	10	significant	significant	ADJ
cjfa-63100	181	11	statistical	statistical	ADJ
cjfa-63100	181	12	support	support	NOUN
cjfa-63100	181	13	that	that	PRON
cjfa-63100	181	14	a	a	DET
cjfa-63100	181	15	firm	firm	NOUN
cjfa-63100	181	16	’s	’s	PART
cjfa-63100	181	17	complexity	complexity	NOUN
cjfa-63100	181	18	and	and	CCONJ
cjfa-63100	181	19	audit	audit	NOUN
cjfa-63100	181	20	fee	fee	NOUN
cjfa-63100	181	21	are	be	AUX
cjfa-63100	181	22	positively	positively	ADV
cjfa-63100	181	23	associated	associate	VERB
cjfa-63100	181	24	.	.	PUNCT
cjfa-63100	182	1	contrary	contrary	ADJ
cjfa-63100	182	2	to	to	ADP
cjfa-63100	182	3	the	the	DET
cjfa-63100	182	4	expectations	expectation	NOUN
cjfa-63100	182	5	,	,	PUNCT
cjfa-63100	182	6	this	this	DET
cjfa-63100	182	7	finding	finding	NOUN
cjfa-63100	182	8	suggests	suggest	VERB
cjfa-63100	182	9	that	that	SCONJ
cjfa-63100	182	10	audit	audit	NOUN
cjfa-63100	182	11	fees	fee	NOUN
cjfa-63100	182	12	are	be	AUX
cjfa-63100	182	13	not	not	PART
cjfa-63100	182	14	significantly	significantly	ADV
cjfa-63100	182	15	determined	determine	VERB
cjfa-63100	182	16	by	by	ADP
cjfa-63100	182	17	the	the	DET
cjfa-63100	182	18	complexity	complexity	NOUN
cjfa-63100	182	19	of	of	ADP
cjfa-63100	182	20	the	the	DET
cjfa-63100	182	21	client	client	NOUN
cjfa-63100	182	22	’s	’s	PART
cjfa-63100	182	23	operations	operation	NOUN
cjfa-63100	182	24	.	.	PUNCT
cjfa-63100	183	1	although	although	SCONJ
cjfa-63100	183	2	this	this	DET
cjfa-63100	183	3	finding	finding	NOUN
cjfa-63100	183	4	contradicts	contradict	VERB
cjfa-63100	183	5	urhoghide	urhoghide	ADJ
cjfa-63100	183	6	and	and	CCONJ
cjfa-63100	183	7	izedonmi	izedonmi	PROPN
cjfa-63100	183	8	(	(	PUNCT
cjfa-63100	183	9	2015	2015	NUM
cjfa-63100	183	10	)	)	PUNCT
cjfa-63100	183	11	,	,	PUNCT
cjfa-63100	183	12	davidson	davidson	NOUN
cjfa-63100	183	13	(	(	PUNCT
cjfa-63100	183	14	2015	2015	NUM
cjfa-63100	183	15	)	)	PUNCT
cjfa-63100	183	16	,	,	PUNCT
cjfa-63100	183	17	safiuddin	safiuddin	NOUN
cjfa-63100	183	18	and	and	CCONJ
cjfa-63100	183	19	moshin	moshin	NOUN
cjfa-63100	183	20	(	(	PUNCT
cjfa-63100	183	21	2016	2016	NUM
cjfa-63100	183	22	)	)	PUNCT
cjfa-63100	183	23	,	,	PUNCT
cjfa-63100	183	24	and	and	CCONJ
cjfa-63100	183	25	kimeli	kimeli	PROPN
cjfa-63100	183	26	(	(	PUNCT
cjfa-63100	183	27	2016	2016	NUM
cjfa-63100	183	28	)	)	PUNCT
cjfa-63100	183	29	,	,	PUNCT
cjfa-63100	183	30	who	who	PRON
cjfa-63100	183	31	found	find	VERB
cjfa-63100	183	32	that	that	SCONJ
cjfa-63100	183	33	a	a	DET
cjfa-63100	183	34	client	client	NOUN
cjfa-63100	183	35	firm	firm	NOUN
cjfa-63100	183	36	’s	’s	PART
cjfa-63100	183	37	complexity	complexity	NOUN
cjfa-63100	183	38	significantly	significantly	ADV
cjfa-63100	183	39	and	and	CCONJ
cjfa-63100	183	40	positively	positively	ADV
cjfa-63100	183	41	impacted	impact	VERB
cjfa-63100	183	42	audit	audit	NOUN
cjfa-63100	183	43	fees	fee	NOUN
cjfa-63100	183	44	.	.	PUNCT
cjfa-63100	184	1	the	the	DET
cjfa-63100	184	2	findings	finding	NOUN
cjfa-63100	184	3	corroborate	corroborate	VERB
cjfa-63100	184	4	evana	evana	PROPN
cjfa-63100	184	5	et	et	PROPN
cjfa-63100	184	6	al	al	PROPN
cjfa-63100	184	7	.	.	PROPN
cjfa-63100	185	1	(	(	PUNCT
cjfa-63100	185	2	2019	2019	NUM
cjfa-63100	185	3	)	)	PUNCT
cjfa-63100	185	4	who	who	PRON
cjfa-63100	185	5	assert	assert	VERB
cjfa-63100	185	6	that	that	SCONJ
cjfa-63100	185	7	the	the	DET
cjfa-63100	185	8	client	client	NOUN
cjfa-63100	185	9	firm	firm	NOUN
cjfa-63100	185	10	’s	’s	PART
cjfa-63100	185	11	complexity	complexity	NOUN
cjfa-63100	185	12	does	do	AUX
cjfa-63100	185	13	not	not	PART
cjfa-63100	185	14	significantly	significantly	ADV
cjfa-63100	185	15	impact	impact	VERB
cjfa-63100	185	16	audit	audit	NOUN
cjfa-63100	185	17	fee	fee	NOUN
cjfa-63100	185	18	,	,	PUNCT
cjfa-63100	185	19	concluding	conclude	VERB
cjfa-63100	185	20	that	that	DET
cjfa-63100	185	21	complexity	complexity	NOUN
cjfa-63100	185	22	may	may	AUX
cjfa-63100	185	23	not	not	PART
cjfa-63100	185	24	influence	influence	VERB
cjfa-63100	185	25	auditors	auditor	NOUN
cjfa-63100	185	26	’	’	PART
cjfa-63100	185	27	decisions	decision	NOUN
cjfa-63100	185	28	on	on	ADP
cjfa-63100	185	29	the	the	DET
cjfa-63100	185	30	amount	amount	NOUN
cjfa-63100	185	31	to	to	PART
cjfa-63100	185	32	charge	charge	VERB
cjfa-63100	185	33	as	as	ADP
cjfa-63100	185	34	an	an	DET
cjfa-63100	185	35	audit	audit	NOUN
cjfa-63100	185	36	fee	fee	NOUN
cjfa-63100	185	37	.	.	PUNCT
cjfa-63100	186	1	although	although	SCONJ
cjfa-63100	186	2	we	we	PRON
cjfa-63100	186	3	expected	expect	VERB
cjfa-63100	186	4	the	the	DET
cjfa-63100	186	5	com	com	NOUN
cjfa-63100	186	6	goodnews	goodnews	PROPN
cjfa-63100	186	7	kolawole	kolawole	PROPN
cjfa-63100	186	8	gureje	gureje	NOUN
cjfa-63100	186	9	,	,	PUNCT
cjfa-63100	186	10	okwy	okwy	PROPN
cjfa-63100	186	11	peter	peter	PROPN
cjfa-63100	186	12	okpala	okpala	PROPN
cjfa-63100	186	13	,	,	PUNCT
cjfa-63100	186	14	collins	collins	PROPN
cjfa-63100	186	15	sankay	sankay	PROPN
cjfa-63100	186	16	oboh4242	oboh4242	PROPN
cjfa-63100	186	17	plexity	plexity	NOUN
cjfa-63100	186	18	of	of	ADP
cjfa-63100	186	19	the	the	DET
cjfa-63100	186	20	client	client	NOUN
cjfa-63100	186	21	firm	firm	NOUN
cjfa-63100	186	22	to	to	PART
cjfa-63100	186	23	impact	impact	VERB
cjfa-63100	186	24	audit	audit	NOUN
cjfa-63100	186	25	fees	fee	NOUN
cjfa-63100	186	26	,	,	PUNCT
cjfa-63100	186	27	one	one	NUM
cjfa-63100	186	28	possible	possible	ADJ
cjfa-63100	186	29	reason	reason	NOUN
cjfa-63100	186	30	for	for	ADP
cjfa-63100	186	31	the	the	DET
cjfa-63100	186	32	nonsignificant	nonsignificant	ADJ
cjfa-63100	186	33	association	association	NOUN
cjfa-63100	186	34	between	between	ADP
cjfa-63100	186	35	complexity	complexity	NOUN
cjfa-63100	186	36	and	and	CCONJ
cjfa-63100	186	37	audit	audit	NOUN
cjfa-63100	186	38	fees	fee	NOUN
cjfa-63100	186	39	is	be	AUX
cjfa-63100	186	40	that	that	SCONJ
cjfa-63100	186	41	complexity	complexity	NOUN
cjfa-63100	186	42	may	may	AUX
cjfa-63100	186	43	not	not	PART
cjfa-63100	186	44	necessarily	necessarily	ADV
cjfa-63100	186	45	translate	translate	VERB
cjfa-63100	186	46	into	into	ADP
cjfa-63100	186	47	an	an	DET
cjfa-63100	186	48	increase	increase	NOUN
cjfa-63100	186	49	in	in	ADP
cjfa-63100	186	50	the	the	DET
cjfa-63100	186	51	volume	volume	NOUN
cjfa-63100	186	52	of	of	ADP
cjfa-63100	186	53	audit	audit	NOUN
cjfa-63100	186	54	work	work	NOUN
cjfa-63100	186	55	.	.	PUNCT
cjfa-63100	187	1	regarding	regard	VERB
cjfa-63100	187	2	the	the	DET
cjfa-63100	187	3	third	third	ADJ
cjfa-63100	187	4	hypothesis	hypothesis	NOUN
cjfa-63100	187	5	,	,	PUNCT
cjfa-63100	187	6	we	we	PRON
cjfa-63100	187	7	found	find	VERB
cjfa-63100	187	8	no	no	DET
cjfa-63100	187	9	significant	significant	ADJ
cjfa-63100	187	10	statistical	statistical	ADJ
cjfa-63100	187	11	support	support	NOUN
cjfa-63100	187	12	that	that	PRON
cjfa-63100	187	13	a	a	DET
cjfa-63100	187	14	firm	firm	NOUN
cjfa-63100	187	15	’s	’s	PART
cjfa-63100	187	16	profitability	profitability	NOUN
cjfa-63100	187	17	and	and	CCONJ
cjfa-63100	187	18	audit	audit	NOUN
cjfa-63100	187	19	fee	fee	NOUN
cjfa-63100	187	20	are	be	AUX
cjfa-63100	187	21	positively	positively	ADV
cjfa-63100	187	22	associated	associate	VERB
cjfa-63100	187	23	.	.	PUNCT
cjfa-63100	188	1	this	this	DET
cjfa-63100	188	2	finding	finding	NOUN
cjfa-63100	188	3	suggests	suggest	VERB
cjfa-63100	188	4	that	that	SCONJ
cjfa-63100	188	5	a	a	DET
cjfa-63100	188	6	firm	firm	NOUN
cjfa-63100	188	7	’s	’s	PART
cjfa-63100	188	8	profitability	profitability	NOUN
cjfa-63100	188	9	does	do	AUX
cjfa-63100	188	10	not	not	PART
cjfa-63100	188	11	significantly	significantly	ADV
cjfa-63100	188	12	determine	determine	VERB
cjfa-63100	188	13	the	the	DET
cjfa-63100	188	14	audit	audit	NOUN
cjfa-63100	188	15	fees	fee	NOUN
cjfa-63100	188	16	it	it	PRON
cjfa-63100	188	17	pays	pay	VERB
cjfa-63100	188	18	its	its	PRON
cjfa-63100	188	19	auditors	auditor	NOUN
cjfa-63100	188	20	.	.	PUNCT
cjfa-63100	189	1	while	while	SCONJ
cjfa-63100	189	2	this	this	DET
cjfa-63100	189	3	finding	finding	NOUN
cjfa-63100	189	4	disagrees	disagree	VERB
cjfa-63100	189	5	with	with	ADP
cjfa-63100	189	6	joshi	joshi	PROPN
cjfa-63100	189	7	and	and	CCONJ
cjfa-63100	189	8	al	al	PROPN
cjfa-63100	189	9	-	-	PUNCT
cjfa-63100	189	10	bastaki	bastaki	NOUN
cjfa-63100	189	11	(	(	PUNCT
cjfa-63100	189	12	2000	2000	NUM
cjfa-63100	189	13	)	)	PUNCT
cjfa-63100	189	14	,	,	PUNCT
cjfa-63100	189	15	musah	musah	NOUN
cjfa-63100	189	16	(	(	PUNCT
cjfa-63100	189	17	2017	2017	NUM
cjfa-63100	189	18	)	)	PUNCT
cjfa-63100	189	19	,	,	PUNCT
cjfa-63100	189	20	and	and	CCONJ
cjfa-63100	189	21	evana	evana	PROPN
cjfa-63100	189	22	et	et	PROPN
cjfa-63100	189	23	al	al	PROPN
cjfa-63100	189	24	.	.	PROPN
cjfa-63100	190	1	(	(	PUNCT
cjfa-63100	190	2	2019	2019	NUM
cjfa-63100	190	3	)	)	PUNCT
cjfa-63100	190	4	,	,	PUNCT
cjfa-63100	190	5	who	who	PRON
cjfa-63100	190	6	found	find	VERB
cjfa-63100	190	7	a	a	DET
cjfa-63100	190	8	significant	significant	ADJ
cjfa-63100	190	9	positive	positive	ADJ
cjfa-63100	190	10	association	association	NOUN
cjfa-63100	190	11	between	between	ADP
cjfa-63100	190	12	profitability	profitability	NOUN
cjfa-63100	190	13	and	and	CCONJ
cjfa-63100	190	14	audit	audit	NOUN
cjfa-63100	190	15	fees	fee	NOUN
cjfa-63100	190	16	,	,	PUNCT
cjfa-63100	190	17	it	it	PRON
cjfa-63100	190	18	agrees	agree	VERB
cjfa-63100	190	19	with	with	ADP
cjfa-63100	190	20	ling	ling	PROPN
cjfa-63100	190	21	et	et	PROPN
cjfa-63100	190	22	al	al	PROPN
cjfa-63100	190	23	.	.	PROPN
cjfa-63100	191	1	(	(	PUNCT
cjfa-63100	191	2	2014	2014	NUM
cjfa-63100	191	3	)	)	PUNCT
cjfa-63100	191	4	,	,	PUNCT
cjfa-63100	191	5	kimeli	kimeli	PROPN
cjfa-63100	191	6	(	(	PUNCT
cjfa-63100	191	7	2016	2016	NUM
cjfa-63100	191	8	)	)	PUNCT
cjfa-63100	191	9	,	,	PUNCT
cjfa-63100	191	10	and	and	CCONJ
cjfa-63100	191	11	hossain	hossain	PROPN
cjfa-63100	191	12	and	and	CCONJ
cjfa-63100	191	13	sobhan	sobhan	PROPN
cjfa-63100	191	14	(	(	PUNCT
cjfa-63100	191	15	2019	2019	NUM
cjfa-63100	191	16	)	)	PUNCT
cjfa-63100	191	17	that	that	SCONJ
cjfa-63100	191	18	a	a	DET
cjfa-63100	191	19	firm	firm	NOUN
cjfa-63100	191	20	’s	’s	PART
cjfa-63100	191	21	profitability	profitability	NOUN
cjfa-63100	191	22	does	do	AUX
cjfa-63100	191	23	not	not	PART
cjfa-63100	191	24	significantly	significantly	ADV
cjfa-63100	191	25	determine	determine	VERB
cjfa-63100	191	26	its	its	PRON
cjfa-63100	191	27	audit	audit	NOUN
cjfa-63100	191	28	fee	fee	NOUN
cjfa-63100	191	29	.	.	PUNCT
cjfa-63100	192	1	one	one	NUM
cjfa-63100	192	2	reason	reason	NOUN
cjfa-63100	192	3	that	that	PRON
cjfa-63100	192	4	may	may	AUX
cjfa-63100	192	5	be	be	AUX
cjfa-63100	192	6	advanced	advanced	ADJ
cjfa-63100	192	7	for	for	ADP
cjfa-63100	192	8	the	the	DET
cjfa-63100	192	9	nonsignificant	nonsignificant	ADJ
cjfa-63100	192	10	association	association	NOUN
cjfa-63100	192	11	between	between	ADP
cjfa-63100	192	12	profitability	profitability	NOUN
cjfa-63100	192	13	and	and	CCONJ
cjfa-63100	192	14	audit	audit	NOUN
cjfa-63100	192	15	fees	fee	NOUN
cjfa-63100	192	16	could	could	AUX
cjfa-63100	192	17	be	be	AUX
cjfa-63100	192	18	that	that	SCONJ
cjfa-63100	192	19	whether	whether	SCONJ
cjfa-63100	192	20	a	a	DET
cjfa-63100	192	21	firm	firm	NOUN
cjfa-63100	192	22	makes	make	VERB
cjfa-63100	192	23	a	a	DET
cjfa-63100	192	24	profit	profit	NOUN
cjfa-63100	192	25	or	or	CCONJ
cjfa-63100	192	26	a	a	DET
cjfa-63100	192	27	loss	loss	NOUN
cjfa-63100	192	28	,	,	PUNCT
cjfa-63100	192	29	it	it	PRON
cjfa-63100	192	30	must	must	AUX
cjfa-63100	192	31	still	still	ADV
cjfa-63100	192	32	incur	incur	VERB
cjfa-63100	192	33	audit	audit	NOUN
cjfa-63100	192	34	costs	cost	NOUN
cjfa-63100	192	35	to	to	PART
cjfa-63100	192	36	validate	validate	VERB
cjfa-63100	192	37	its	its	PRON
cjfa-63100	192	38	financial	financial	ADJ
cjfa-63100	192	39	statements	statement	NOUN
cjfa-63100	192	40	.	.	PUNCT
cjfa-63100	193	1	accordingly	accordingly	ADV
cjfa-63100	193	2	,	,	PUNCT
cjfa-63100	193	3	since	since	SCONJ
cjfa-63100	193	4	a	a	DET
cjfa-63100	193	5	firm	firm	NOUN
cjfa-63100	193	6	will	will	AUX
cjfa-63100	193	7	still	still	ADV
cjfa-63100	193	8	incur	incur	VERB
cjfa-63100	193	9	audit	audit	NOUN
cjfa-63100	193	10	charges	charge	NOUN
cjfa-63100	193	11	even	even	ADV
cjfa-63100	193	12	if	if	SCONJ
cjfa-63100	193	13	it	it	PRON
cjfa-63100	193	14	made	make	VERB
cjfa-63100	193	15	a	a	DET
cjfa-63100	193	16	loss	loss	NOUN
cjfa-63100	193	17	,	,	PUNCT
cjfa-63100	193	18	then	then	ADV
cjfa-63100	193	19	whether	whether	SCONJ
cjfa-63100	193	20	it	it	PRON
cjfa-63100	193	21	made	make	VERB
cjfa-63100	193	22	more	more	ADJ
cjfa-63100	193	23	profit	profit	NOUN
cjfa-63100	193	24	,	,	PUNCT
cjfa-63100	193	25	the	the	DET
cjfa-63100	193	26	negotiated	negotiate	VERB
cjfa-63100	193	27	audit	audit	NOUN
cjfa-63100	193	28	fee	fee	NOUN
cjfa-63100	193	29	may	may	AUX
cjfa-63100	193	30	be	be	AUX
cjfa-63100	193	31	unaffected	unaffected	ADJ
cjfa-63100	193	32	by	by	ADP
cjfa-63100	193	33	the	the	DET
cjfa-63100	193	34	amount	amount	NOUN
cjfa-63100	193	35	of	of	ADP
cjfa-63100	193	36	profit	profit	NOUN
cjfa-63100	193	37	made	make	VERB
cjfa-63100	193	38	or	or	CCONJ
cjfa-63100	193	39	loss	loss	NOUN
cjfa-63100	193	40	incurred	incur	VERB
cjfa-63100	193	41	.	.	PUNCT
cjfa-63100	194	1	concerning	concern	VERB
cjfa-63100	194	2	our	our	PRON
cjfa-63100	194	3	fourth	fourth	ADJ
cjfa-63100	194	4	hypothesis	hypothesis	NOUN
cjfa-63100	194	5	,	,	PUNCT
cjfa-63100	194	6	we	we	PRON
cjfa-63100	194	7	found	find	VERB
cjfa-63100	194	8	significant	significant	ADJ
cjfa-63100	194	9	statistical	statistical	ADJ
cjfa-63100	194	10	evidence	evidence	NOUN
cjfa-63100	194	11	that	that	PRON
cjfa-63100	194	12	indicates	indicate	VERB
cjfa-63100	194	13	audit	audit	NOUN
cjfa-63100	194	14	firm	firm	ADJ
cjfa-63100	194	15	size	size	NOUN
cjfa-63100	194	16	is	be	AUX
cjfa-63100	194	17	positively	positively	ADV
cjfa-63100	194	18	associated	associate	VERB
cjfa-63100	194	19	with	with	ADP
cjfa-63100	194	20	audit	audit	NOUN
cjfa-63100	194	21	fees	fee	NOUN
cjfa-63100	194	22	.	.	PUNCT
cjfa-63100	195	1	this	this	DET
cjfa-63100	195	2	finding	finding	NOUN
cjfa-63100	195	3	suggests	suggest	VERB
cjfa-63100	195	4	that	that	SCONJ
cjfa-63100	195	5	the	the	DET
cjfa-63100	195	6	audit	audit	NOUN
cjfa-63100	195	7	firm	firm	NOUN
cjfa-63100	195	8	’s	’s	PART
cjfa-63100	195	9	size	size	NOUN
cjfa-63100	195	10	significantly	significantly	ADV
cjfa-63100	195	11	influences	influence	VERB
cjfa-63100	195	12	the	the	DET
cjfa-63100	195	13	audit	audit	NOUN
cjfa-63100	195	14	fee	fee	NOUN
cjfa-63100	195	15	.	.	PUNCT
cjfa-63100	196	1	this	this	DET
cjfa-63100	196	2	finding	finding	NOUN
cjfa-63100	196	3	is	be	AUX
cjfa-63100	196	4	consistent	consistent	ADJ
cjfa-63100	196	5	with	with	ADP
cjfa-63100	196	6	el	el	NOUN
cjfa-63100	196	7	-	-	PUNCT
cjfa-63100	196	8	gammal	gammal	NOUN
cjfa-63100	196	9	(	(	PUNCT
cjfa-63100	196	10	2012	2012	NUM
cjfa-63100	196	11	)	)	PUNCT
cjfa-63100	196	12	,	,	PUNCT
cjfa-63100	196	13	urhoghide	urhoghide	ADJ
cjfa-63100	196	14	and	and	CCONJ
cjfa-63100	196	15	izedonmi	izedonmi	PROPN
cjfa-63100	196	16	(	(	PUNCT
cjfa-63100	196	17	2015	2015	NUM
cjfa-63100	196	18	)	)	PUNCT
cjfa-63100	196	19	,	,	PUNCT
cjfa-63100	196	20	musah	musah	NOUN
cjfa-63100	196	21	(	(	PUNCT
cjfa-63100	196	22	2017	2017	NUM
cjfa-63100	196	23	)	)	PUNCT
cjfa-63100	196	24	,	,	PUNCT
cjfa-63100	196	25	and	and	CCONJ
cjfa-63100	196	26	evana	evana	PROPN
cjfa-63100	196	27	et	et	PROPN
cjfa-63100	196	28	al	al	PROPN
cjfa-63100	196	29	.	.	PROPN
cjfa-63100	197	1	(	(	PUNCT
cjfa-63100	197	2	2019	2019	NUM
cjfa-63100	197	3	)	)	PUNCT
cjfa-63100	197	4	,	,	PUNCT
cjfa-63100	197	5	who	who	PRON
cjfa-63100	197	6	found	find	VERB
cjfa-63100	197	7	that	that	SCONJ
cjfa-63100	197	8	big	big	ADJ
cjfa-63100	197	9	-	-	PUNCT
cjfa-63100	197	10	four	four	NUM
cjfa-63100	197	11	audit	audit	NOUN
cjfa-63100	197	12	firms	firm	NOUN
cjfa-63100	197	13	charged	charge	VERB
cjfa-63100	197	14	higher	high	ADJ
cjfa-63100	197	15	fees	fee	NOUN
cjfa-63100	197	16	than	than	ADP
cjfa-63100	197	17	non	non	ADJ
cjfa-63100	197	18	-	-	ADJ
cjfa-63100	197	19	big	big	ADJ
cjfa-63100	197	20	-	-	PUNCT
cjfa-63100	197	21	four	four	NUM
cjfa-63100	197	22	firms	firm	NOUN
cjfa-63100	197	23	because	because	SCONJ
cjfa-63100	197	24	of	of	ADP
cjfa-63100	197	25	their	their	PRON
cjfa-63100	197	26	perceived	perceive	VERB
cjfa-63100	197	27	reputation	reputation	NOUN
cjfa-63100	197	28	and	and	CCONJ
cjfa-63100	197	29	expertise	expertise	NOUN
cjfa-63100	197	30	.	.	PUNCT
cjfa-63100	198	1	this	this	PRON
cjfa-63100	198	2	agrees	agree	VERB
cjfa-63100	198	3	with	with	ADP
cjfa-63100	198	4	el	el	PROPN
cjfa-63100	198	5	-	-	PUNCT
cjfa-63100	198	6	gammal	gammal	NOUN
cjfa-63100	198	7	(	(	PUNCT
cjfa-63100	198	8	2012	2012	NUM
cjfa-63100	198	9	)	)	PUNCT
cjfa-63100	198	10	who	who	PRON
cjfa-63100	198	11	ranked	rank	VERB
cjfa-63100	198	12	audit	audit	NOUN
cjfa-63100	198	13	firm	firm	NOUN
cjfa-63100	198	14	size	size	NOUN
cjfa-63100	198	15	as	as	ADP
cjfa-63100	198	16	the	the	DET
cjfa-63100	198	17	most	most	ADV
cjfa-63100	198	18	important	important	ADJ
cjfa-63100	198	19	determinant	determinant	ADJ
cjfa-63100	198	20	of	of	ADP
cjfa-63100	198	21	audit	audit	NOUN
cjfa-63100	198	22	fees	fee	NOUN
cjfa-63100	198	23	in	in	ADP
cjfa-63100	198	24	lebanon	lebanon	PROPN
cjfa-63100	198	25	.	.	PUNCT
cjfa-63100	199	1	however	however	ADV
cjfa-63100	199	2	,	,	PUNCT
cjfa-63100	199	3	davidson	davidson	NOUN
cjfa-63100	199	4	(	(	PUNCT
cjfa-63100	199	5	2015	2015	NUM
cjfa-63100	199	6	)	)	PUNCT
cjfa-63100	199	7	found	find	VERB
cjfa-63100	199	8	an	an	DET
cjfa-63100	199	9	insignificant	insignificant	ADJ
cjfa-63100	199	10	relationship	relationship	NOUN
cjfa-63100	199	11	between	between	ADP
cjfa-63100	199	12	audit	audit	NOUN
cjfa-63100	199	13	firm	firm	ADJ
cjfa-63100	199	14	size	size	NOUN
cjfa-63100	199	15	and	and	CCONJ
cjfa-63100	199	16	audit	audit	NOUN
cjfa-63100	199	17	fees	fee	NOUN
cjfa-63100	199	18	,	,	PUNCT
cjfa-63100	199	19	arguing	argue	VERB
cjfa-63100	199	20	that	that	SCONJ
cjfa-63100	199	21	listed	list	VERB
cjfa-63100	199	22	firms	firm	NOUN
cjfa-63100	199	23	in	in	ADP
cjfa-63100	199	24	south	south	PROPN
cjfa-63100	199	25	africa	africa	PROPN
cjfa-63100	199	26	are	be	AUX
cjfa-63100	199	27	less	less	ADV
cjfa-63100	199	28	willing	willing	ADJ
cjfa-63100	199	29	to	to	PART
cjfa-63100	199	30	pay	pay	VERB
cjfa-63100	199	31	higher	high	ADJ
cjfa-63100	199	32	fees	fee	NOUN
cjfa-63100	199	33	,	,	PUNCT
cjfa-63100	199	34	even	even	ADV
cjfa-63100	199	35	for	for	ADP
cjfa-63100	199	36	higher	high	ADJ
cjfa-63100	199	37	quality	quality	NOUN
cjfa-63100	199	38	audit	audit	NOUN
cjfa-63100	199	39	service	service	NOUN
cjfa-63100	199	40	,	,	PUNCT
cjfa-63100	199	41	focusing	focus	VERB
cjfa-63100	199	42	on	on	ADP
cjfa-63100	199	43	cost	cost	NOUN
cjfa-63100	199	44	reduction	reduction	NOUN
cjfa-63100	199	45	strategy	strategy	NOUN
cjfa-63100	199	46	.	.	PUNCT
cjfa-63100	200	1	in	in	ADP
cjfa-63100	200	2	contrast	contrast	NOUN
cjfa-63100	200	3	,	,	PUNCT
cjfa-63100	200	4	kimeli	kimeli	PROPN
cjfa-63100	200	5	(	(	PUNCT
cjfa-63100	200	6	2016	2016	NUM
cjfa-63100	200	7	)	)	PUNCT
cjfa-63100	200	8	found	find	VERB
cjfa-63100	200	9	a	a	DET
cjfa-63100	200	10	negative	negative	ADJ
cjfa-63100	200	11	association	association	NOUN
cjfa-63100	200	12	between	between	ADP
cjfa-63100	200	13	audit	audit	NOUN
cjfa-63100	200	14	firm	firm	ADJ
cjfa-63100	200	15	size	size	NOUN
cjfa-63100	200	16	and	and	CCONJ
cjfa-63100	200	17	audit	audit	NOUN
cjfa-63100	200	18	.	.	PUNCT
cjfa-63100	201	1	the	the	DET
cjfa-63100	201	2	finding	finding	NOUN
cjfa-63100	201	3	in	in	ADP
cjfa-63100	201	4	this	this	DET
cjfa-63100	201	5	study	study	NOUN
cjfa-63100	201	6	supports	support	VERB
cjfa-63100	201	7	the	the	DET
cjfa-63100	201	8	notion	notion	NOUN
cjfa-63100	201	9	that	that	SCONJ
cjfa-63100	201	10	large	large	ADJ
cjfa-63100	201	11	audit	audit	NOUN
cjfa-63100	201	12	firms	firm	NOUN
cjfa-63100	201	13	produce	produce	VERB
cjfa-63100	201	14	a	a	DET
cjfa-63100	201	15	better	well	ADJ
cjfa-63100	201	16	audit	audit	NOUN
cjfa-63100	201	17	quality	quality	NOUN
cjfa-63100	201	18	,	,	PUNCT
cjfa-63100	201	19	which	which	PRON
cjfa-63100	201	20	influences	influence	VERB
cjfa-63100	201	21	the	the	DET
cjfa-63100	201	22	fee	fee	NOUN
cjfa-63100	201	23	they	they	PRON
cjfa-63100	201	24	charge	charge	VERB
cjfa-63100	201	25	,	,	PUNCT
cjfa-63100	201	26	which	which	PRON
cjfa-63100	201	27	is	be	AUX
cjfa-63100	201	28	premised	premise	VERB
cjfa-63100	201	29	on	on	ADP
cjfa-63100	201	30	their	their	PRON
cjfa-63100	201	31	reputation	reputation	NOUN
cjfa-63100	201	32	,	,	PUNCT
cjfa-63100	201	33	a	a	DET
cjfa-63100	201	34	retinue	retinue	NOUN
cjfa-63100	201	35	of	of	ADP
cjfa-63100	201	36	partners	partner	NOUN
cjfa-63100	201	37	and	and	CCONJ
cjfa-63100	201	38	specialists	specialist	NOUN
cjfa-63100	201	39	and	and	CCONJ
cjfa-63100	201	40	a	a	DET
cjfa-63100	201	41	significant	significant	ADJ
cjfa-63100	201	42	market	market	NOUN
cjfa-63100	201	43	share	share	NOUN
cjfa-63100	201	44	.	.	PUNCT
cjfa-63100	202	1	determinants	determinant	NOUN
cjfa-63100	202	2	of	of	ADP
cjfa-63100	202	3	audit	audit	NOUN
cjfa-63100	202	4	fees	fee	NOUN
cjfa-63100	202	5	among	among	ADP
cjfa-63100	202	6	insurance	insurance	NOUN
cjfa-63100	202	7	firms	firm	NOUN
cjfa-63100	202	8	in	in	ADP
cjfa-63100	202	9	nigeria	nigeria	PROPN
cjfa-63100	202	10	4343	4343	NUM
cjfa-63100	202	11	 	 	SPACE
cjfa-63100	202	12	conclusion	conclusion	NOUN
cjfa-63100	202	13	and	and	CCONJ
cjfa-63100	202	14	implication	implication	NOUN
cjfa-63100	202	15	 	 	SPACE
cjfa-63100	202	16	conclusion	conclusion	NOUN
cjfa-63100	202	17	and	and	CCONJ
cjfa-63100	202	18	implication	implication	NOUN
cjfa-63100	202	19	this	this	DET
cjfa-63100	202	20	study	study	NOUN
cjfa-63100	202	21	examined	examine	VERB
cjfa-63100	202	22	the	the	DET
cjfa-63100	202	23	determinants	determinant	NOUN
cjfa-63100	202	24	of	of	ADP
cjfa-63100	202	25	audit	audit	NOUN
cjfa-63100	202	26	fees	fee	NOUN
cjfa-63100	202	27	of	of	ADP
cjfa-63100	202	28	listed	list	VERB
cjfa-63100	202	29	insurance	insurance	NOUN
cjfa-63100	202	30	firms	firm	NOUN
cjfa-63100	202	31	in	in	ADP
cjfa-63100	202	32	nigeria	nigeria	PROPN
cjfa-63100	202	33	,	,	PUNCT
cjfa-63100	202	34	representing	represent	VERB
cjfa-63100	202	35	developing	develop	VERB
cjfa-63100	202	36	african	african	ADJ
cjfa-63100	202	37	countries	country	NOUN
cjfa-63100	202	38	with	with	ADP
cjfa-63100	202	39	emerging	emerge	VERB
cjfa-63100	202	40	capital	capital	NOUN
cjfa-63100	202	41	markets	market	NOUN
cjfa-63100	202	42	.	.	PUNCT
cjfa-63100	203	1	given	give	VERB
cjfa-63100	203	2	its	its	PRON
cjfa-63100	203	3	findings	finding	NOUN
cjfa-63100	203	4	,	,	PUNCT
cjfa-63100	203	5	the	the	DET
cjfa-63100	203	6	study	study	NOUN
cjfa-63100	203	7	concludes	conclude	VERB
cjfa-63100	203	8	that	that	SCONJ
cjfa-63100	203	9	audit	audit	NOUN
cjfa-63100	203	10	firm	firm	ADJ
cjfa-63100	203	11	size	size	NOUN
cjfa-63100	203	12	is	be	AUX
cjfa-63100	203	13	a	a	DET
cjfa-63100	203	14	significant	significant	ADJ
cjfa-63100	203	15	determinant	determinant	NOUN
cjfa-63100	203	16	of	of	ADP
cjfa-63100	203	17	audit	audit	NOUN
cjfa-63100	203	18	fees	fee	NOUN
cjfa-63100	203	19	.	.	PUNCT
cjfa-63100	204	1	that	that	PRON
cjfa-63100	204	2	is	be	AUX
cjfa-63100	204	3	,	,	PUNCT
cjfa-63100	204	4	larger	large	ADJ
cjfa-63100	204	5	audit	audit	NOUN
cjfa-63100	204	6	firms	firm	NOUN
cjfa-63100	204	7	tend	tend	VERB
cjfa-63100	204	8	to	to	PART
cjfa-63100	204	9	charge	charge	VERB
cjfa-63100	204	10	more	more	ADV
cjfa-63100	204	11	as	as	ADP
cjfa-63100	204	12	audit	audit	NOUN
cjfa-63100	204	13	fees	fee	NOUN
cjfa-63100	204	14	than	than	ADP
cjfa-63100	204	15	smaller	small	ADJ
cjfa-63100	204	16	audit	audit	NOUN
cjfa-63100	204	17	firms	firm	NOUN
cjfa-63100	204	18	.	.	PUNCT
cjfa-63100	205	1	the	the	DET
cjfa-63100	205	2	study	study	NOUN
cjfa-63100	205	3	also	also	ADV
cjfa-63100	205	4	concluded	conclude	VERB
cjfa-63100	205	5	that	that	SCONJ
cjfa-63100	205	6	client	client	NOUN
cjfa-63100	205	7	firm	firm	NOUN
cjfa-63100	205	8	size	size	NOUN
cjfa-63100	205	9	,	,	PUNCT
cjfa-63100	205	10	complexity	complexity	NOUN
cjfa-63100	205	11	,	,	PUNCT
cjfa-63100	205	12	and	and	CCONJ
cjfa-63100	205	13	profitability	profitability	NOUN
cjfa-63100	205	14	of	of	ADP
cjfa-63100	205	15	an	an	DET
cjfa-63100	205	16	insurance	insurance	NOUN
cjfa-63100	205	17	firm	firm	NOUN
cjfa-63100	205	18	do	do	AUX
cjfa-63100	205	19	not	not	PART
cjfa-63100	205	20	significantly	significantly	ADV
cjfa-63100	205	21	influence	influence	VERB
cjfa-63100	205	22	the	the	DET
cjfa-63100	205	23	fees	fee	NOUN
cjfa-63100	205	24	charged	charge	VERB
cjfa-63100	205	25	by	by	ADP
cjfa-63100	205	26	audit	audit	NOUN
cjfa-63100	205	27	firms	firm	NOUN
cjfa-63100	205	28	as	as	ADP
cjfa-63100	205	29	audit	audit	NOUN
cjfa-63100	205	30	fees	fee	NOUN
cjfa-63100	205	31	.	.	PUNCT
cjfa-63100	206	1	as	as	ADP
cjfa-63100	206	2	part	part	NOUN
cjfa-63100	206	3	of	of	ADP
cjfa-63100	206	4	its	its	PRON
cjfa-63100	206	5	contribution	contribution	NOUN
cjfa-63100	206	6	to	to	ADP
cjfa-63100	206	7	the	the	DET
cjfa-63100	206	8	literature	literature	NOUN
cjfa-63100	206	9	,	,	PUNCT
cjfa-63100	206	10	this	this	DET
cjfa-63100	206	11	study	study	NOUN
cjfa-63100	206	12	has	have	AUX
cjfa-63100	206	13	established	establish	VERB
cjfa-63100	206	14	that	that	DET
cjfa-63100	206	15	audit	audit	NOUN
cjfa-63100	206	16	firm	firm	ADJ
cjfa-63100	206	17	size	size	NOUN
cjfa-63100	206	18	is	be	AUX
cjfa-63100	206	19	directly	directly	ADV
cjfa-63100	206	20	associated	associate	VERB
cjfa-63100	206	21	with	with	ADP
cjfa-63100	206	22	audit	audit	NOUN
cjfa-63100	206	23	fees	fee	NOUN
cjfa-63100	206	24	.	.	PUNCT
cjfa-63100	207	1	this	this	DET
cjfa-63100	207	2	evidence	evidence	NOUN
cjfa-63100	207	3	can	can	AUX
cjfa-63100	207	4	be	be	AUX
cjfa-63100	207	5	used	use	VERB
cjfa-63100	207	6	in	in	ADP
cjfa-63100	207	7	a	a	DET
cjfa-63100	207	8	standard	standard	ADJ
cjfa-63100	207	9	-	-	PUNCT
cjfa-63100	207	10	setting	set	VERB
cjfa-63100	207	11	process	process	NOUN
cjfa-63100	207	12	and	and	CCONJ
cjfa-63100	207	13	model	model	NOUN
cjfa-63100	207	14	design	design	NOUN
cjfa-63100	207	15	to	to	PART
cjfa-63100	207	16	promote	promote	VERB
cjfa-63100	207	17	high	high	ADJ
cjfa-63100	207	18	audit	audit	NOUN
cjfa-63100	207	19	quality	quality	NOUN
cjfa-63100	207	20	and	and	CCONJ
cjfa-63100	207	21	limit	limit	VERB
cjfa-63100	207	22	corporate	corporate	ADJ
cjfa-63100	207	23	collapses	collapse	NOUN
cjfa-63100	207	24	occasioned	occasion	VERB
cjfa-63100	207	25	by	by	ADP
cjfa-63100	207	26	unethical	unethical	ADJ
cjfa-63100	207	27	accounting	accounting	NOUN
cjfa-63100	207	28	and	and	CCONJ
cjfa-63100	207	29	audit	audit	NOUN
cjfa-63100	207	30	practices	practice	NOUN
cjfa-63100	207	31	.	.	PUNCT
cjfa-63100	208	1	also	also	ADV
cjfa-63100	208	2	,	,	PUNCT
cjfa-63100	208	3	the	the	DET
cjfa-63100	208	4	study	study	NOUN
cjfa-63100	208	5	adds	add	VERB
cjfa-63100	208	6	to	to	ADP
cjfa-63100	208	7	the	the	DET
cjfa-63100	208	8	limited	limited	ADJ
cjfa-63100	208	9	literature	literature	NOUN
cjfa-63100	208	10	on	on	ADP
cjfa-63100	208	11	audit	audit	NOUN
cjfa-63100	208	12	fee	fee	NOUN
cjfa-63100	208	13	determinants	determinant	NOUN
cjfa-63100	208	14	in	in	ADP
cjfa-63100	208	15	the	the	DET
cjfa-63100	208	16	insurance	insurance	NOUN
cjfa-63100	208	17	industry	industry	NOUN
cjfa-63100	208	18	,	,	PUNCT
cjfa-63100	208	19	which	which	PRON
cjfa-63100	208	20	has	have	AUX
cjfa-63100	208	21	long	long	ADV
cjfa-63100	208	22	been	be	AUX
cjfa-63100	208	23	neglected	neglect	VERB
cjfa-63100	208	24	as	as	SCONJ
cjfa-63100	208	25	most	most	ADJ
cjfa-63100	208	26	studies	study	NOUN
cjfa-63100	208	27	are	be	AUX
cjfa-63100	208	28	focused	focus	VERB
cjfa-63100	208	29	on	on	ADP
cjfa-63100	208	30	manufacturing	manufacturing	NOUN
cjfa-63100	208	31	firms	firm	NOUN
cjfa-63100	208	32	.	.	PUNCT
cjfa-63100	209	1	the	the	DET
cjfa-63100	209	2	evidence	evidence	NOUN
cjfa-63100	209	3	will	will	AUX
cjfa-63100	209	4	guide	guide	VERB
cjfa-63100	209	5	management	management	NOUN
cjfa-63100	209	6	in	in	ADP
cjfa-63100	209	7	the	the	DET
cjfa-63100	209	8	insurance	insurance	NOUN
cjfa-63100	209	9	industry	industry	NOUN
cjfa-63100	209	10	in	in	ADP
cjfa-63100	209	11	negotiating	negotiate	VERB
cjfa-63100	209	12	a	a	DET
cjfa-63100	209	13	fair	fair	ADJ
cjfa-63100	209	14	audit	audit	NOUN
cjfa-63100	209	15	fee	fee	NOUN
cjfa-63100	209	16	.	.	PUNCT
cjfa-63100	210	1	limitations	limitation	NOUN
cjfa-63100	210	2	and	and	CCONJ
cjfa-63100	210	3	suggestion	suggestion	NOUN
cjfa-63100	210	4	for	for	ADP
cjfa-63100	210	5	future	future	ADJ
cjfa-63100	210	6	studieslimitations	studieslimitation	NOUN
cjfa-63100	210	7	and	and	CCONJ
cjfa-63100	210	8	suggestion	suggestion	NOUN
cjfa-63100	210	9	for	for	ADP
cjfa-63100	210	10	future	future	ADJ
cjfa-63100	210	11	studies	study	NOUN
cjfa-63100	210	12	this	this	DET
cjfa-63100	210	13	study	study	NOUN
cjfa-63100	210	14	acknowledges	acknowledge	VERB
cjfa-63100	210	15	its	its	PRON
cjfa-63100	210	16	limitations	limitation	NOUN
cjfa-63100	210	17	despite	despite	SCONJ
cjfa-63100	210	18	contributing	contribute	VERB
cjfa-63100	210	19	to	to	ADP
cjfa-63100	210	20	the	the	DET
cjfa-63100	210	21	audit	audit	NOUN
cjfa-63100	210	22	fee	fee	NOUN
cjfa-63100	210	23	determination	determination	NOUN
cjfa-63100	210	24	literature	literature	NOUN
cjfa-63100	210	25	.	.	PUNCT
cjfa-63100	211	1	it	it	PRON
cjfa-63100	211	2	acknowledges	acknowledge	VERB
cjfa-63100	211	3	that	that	SCONJ
cjfa-63100	211	4	a	a	DET
cjfa-63100	211	5	larger	large	ADJ
cjfa-63100	211	6	sample	sample	NOUN
cjfa-63100	211	7	and	and	CCONJ
cjfa-63100	211	8	an	an	DET
cjfa-63100	211	9	extended	extended	ADJ
cjfa-63100	211	10	period	period	NOUN
cjfa-63100	211	11	may	may	AUX
cjfa-63100	211	12	produce	produce	VERB
cjfa-63100	211	13	results	result	NOUN
cjfa-63100	211	14	other	other	ADJ
cjfa-63100	211	15	than	than	ADP
cjfa-63100	211	16	the	the	DET
cjfa-63100	211	17	ones	one	NOUN
cjfa-63100	211	18	reported	report	VERB
cjfa-63100	211	19	in	in	ADP
cjfa-63100	211	20	this	this	DET
cjfa-63100	211	21	study	study	NOUN
cjfa-63100	211	22	.	.	PUNCT
cjfa-63100	212	1	thus	thus	ADV
cjfa-63100	212	2	,	,	PUNCT
cjfa-63100	212	3	a	a	DET
cjfa-63100	212	4	larger	large	ADJ
cjfa-63100	212	5	sample	sample	NOUN
cjfa-63100	212	6	and	and	CCONJ
cjfa-63100	212	7	a	a	DET
cjfa-63100	212	8	period	period	NOUN
cjfa-63100	212	9	of	of	ADP
cjfa-63100	212	10	more	more	ADJ
cjfa-63100	212	11	than	than	ADP
cjfa-63100	212	12	ten	ten	NUM
cjfa-63100	212	13	years	year	NOUN
cjfa-63100	212	14	should	should	AUX
cjfa-63100	212	15	be	be	AUX
cjfa-63100	212	16	considered	consider	VERB
cjfa-63100	212	17	in	in	ADP
cjfa-63100	212	18	future	future	ADJ
cjfa-63100	212	19	research	research	NOUN
cjfa-63100	212	20	for	for	ADP
cjfa-63100	212	21	a	a	DET
cjfa-63100	212	22	more	more	ADV
cjfa-63100	212	23	robust	robust	ADJ
cjfa-63100	212	24	outcome	outcome	NOUN
cjfa-63100	212	25	.	.	PUNCT
cjfa-63100	213	1	in	in	ADP
cjfa-63100	213	2	addition	addition	NOUN
cjfa-63100	213	3	,	,	PUNCT
cjfa-63100	213	4	the	the	DET
cjfa-63100	213	5	findings	finding	NOUN
cjfa-63100	213	6	in	in	ADP
cjfa-63100	213	7	this	this	DET
cjfa-63100	213	8	study	study	NOUN
cjfa-63100	213	9	are	be	AUX
cjfa-63100	213	10	limited	limit	VERB
cjfa-63100	213	11	to	to	ADP
cjfa-63100	213	12	data	datum	NOUN
cjfa-63100	213	13	from	from	ADP
cjfa-63100	213	14	nigeria	nigeria	PROPN
cjfa-63100	213	15	,	,	PUNCT
cjfa-63100	213	16	a	a	DET
cjfa-63100	213	17	developing	develop	VERB
cjfa-63100	213	18	african	african	ADJ
cjfa-63100	213	19	country	country	NOUN
cjfa-63100	213	20	with	with	ADP
cjfa-63100	213	21	emerging	emerge	VERB
cjfa-63100	213	22	capital	capital	NOUN
cjfa-63100	213	23	markets	market	NOUN
cjfa-63100	213	24	.	.	PUNCT
cjfa-63100	214	1	future	future	ADJ
cjfa-63100	214	2	research	research	NOUN
cjfa-63100	214	3	should	should	AUX
cjfa-63100	214	4	consider	consider	VERB
cjfa-63100	214	5	a	a	DET
cjfa-63100	214	6	comparative	comparative	ADJ
cjfa-63100	214	7	investigation	investigation	NOUN
cjfa-63100	214	8	between	between	ADP
cjfa-63100	214	9	emerging	emerge	VERB
cjfa-63100	214	10	and	and	CCONJ
cjfa-63100	214	11	advanced	advanced	ADJ
cjfa-63100	214	12	economies	economy	NOUN
cjfa-63100	214	13	,	,	PUNCT
cjfa-63100	214	14	which	which	PRON
cjfa-63100	214	15	will	will	AUX
cjfa-63100	214	16	build	build	VERB
cjfa-63100	214	17	on	on	ADP
cjfa-63100	214	18	the	the	DET
cjfa-63100	214	19	current	current	ADJ
cjfa-63100	214	20	study	study	NOUN
cjfa-63100	214	21	.	.	PUNCT
cjfa-63100	215	1	goodnews	goodnews	PROPN
cjfa-63100	215	2	kolawole	kolawole	PROPN
cjfa-63100	215	3	gureje	gureje	NOUN
cjfa-63100	215	4	,	,	PUNCT
cjfa-63100	215	5	okwy	okwy	PROPN
cjfa-63100	215	6	peter	peter	PROPN
cjfa-63100	215	7	okpala	okpala	PROPN
cjfa-63100	215	8	,	,	PUNCT
cjfa-63100	215	9	collins	collins	PROPN
cjfa-63100	215	10	sankay	sankay	PROPN
cjfa-63100	215	11	oboh4444	oboh4444	PROPN
cjfa-63100	215	12	 	 	SPACE
cjfa-63100	215	13	references	reference	NOUN
cjfa-63100	215	14	 	 	SPACE
cjfa-63100	215	15	references	reference	NOUN
cjfa-63100	215	16	afenya	afenya	ADV
cjfa-63100	215	17	,	,	PUNCT
cjfa-63100	215	18	m.s	m.s	PROPN
cjfa-63100	215	19	.	.	PROPN
cjfa-63100	215	20	,	,	PUNCT
cjfa-63100	215	21	arthur	arthur	PROPN
cjfa-63100	215	22	,	,	PUNCT
cjfa-63100	215	23	b.	b.	PROPN
cjfa-63100	215	24	,	,	PUNCT
cjfa-63100	215	25	kwarteng	kwarteng	PROPN
cjfa-63100	215	26	,	,	PUNCT
cjfa-63100	215	27	w.	w.	PROPN
cjfa-63100	215	28	,	,	PUNCT
cjfa-63100	215	29	&	&	CCONJ
cjfa-63100	215	30	opoku	opoku	PROPN
cjfa-63100	215	31	,	,	PUNCT
cjfa-63100	215	32	p.	p.	NOUN
cjfa-63100	215	33	(	(	PUNCT
cjfa-63100	215	34	2021	2021	NUM
cjfa-63100	215	35	)	)	PUNCT
cjfa-63100	215	36	.	.	PUNCT
cjfa-63100	216	1	the	the	DET
cjfa-63100	216	2	impact	impact	NOUN
cjfa-63100	216	3	of	of	ADP
cjfa-63100	216	4	audit	audit	NOUN
cjfa-63100	216	5	committee	committee	NOUN
cjfa-63100	216	6	characteristics	characteristic	NOUN
cjfa-63100	216	7	on	on	ADP
cjfa-63100	216	8	audit	audit	NOUN
cjfa-63100	216	9	fees	fee	NOUN
cjfa-63100	216	10	:	:	PUNCT
cjfa-63100	216	11	evidence	evidence	NOUN
cjfa-63100	216	12	from	from	ADP
cjfa-63100	216	13	ghana	ghana	PROPN
cjfa-63100	216	14	.	.	PUNCT
cjfa-63100	217	1	cogent	cogent	NOUN
cjfa-63100	217	2	business	business	PROPN
cjfa-63100	217	3	&	&	CCONJ
cjfa-63100	217	4	management	management	PROPN
cjfa-63100	217	5	,	,	PUNCT
cjfa-63100	217	6	9(1	9(1	NUM
cjfa-63100	217	7	)	)	PUNCT
cjfa-63100	217	8	,	,	PUNCT
cjfa-63100	217	9	2141091	2141091	NUM
cjfa-63100	217	10	.	.	PUNCT
cjfa-63100	218	1	https://doi.org/10.1080/23311975.2022.2141091	https://doi.org/10.1080/23311975.2022.2141091	PROPN
cjfa-63100	218	2	.	.	PROPN
cjfa-63100	218	3	davidson	davidson	PROPN
cjfa-63100	218	4	,	,	PUNCT
cjfa-63100	218	5	d.	d.	PROPN
cjfa-63100	218	6	(	(	PUNCT
cjfa-63100	218	7	2015	2015	NUM
cjfa-63100	218	8	)	)	PUNCT
cjfa-63100	218	9	.	.	PUNCT
cjfa-63100	219	1	determinants	determinant	NOUN
cjfa-63100	219	2	of	of	ADP
cjfa-63100	219	3	audit	audit	NOUN
cjfa-63100	219	4	fees	fee	NOUN
cjfa-63100	219	5	of	of	ADP
cjfa-63100	219	6	listed	list	VERB
cjfa-63100	219	7	south	south	ADJ
cjfa-63100	219	8	african	african	ADJ
cjfa-63100	219	9	companies	company	NOUN
cjfa-63100	219	10	(	(	PUNCT
cjfa-63100	219	11	master	master	NOUN
cjfa-63100	219	12	’s	’s	PART
cjfa-63100	219	13	thesis	thesis	NOUN
cjfa-63100	219	14	,	,	PUNCT
cjfa-63100	219	15	university	university	NOUN
cjfa-63100	219	16	of	of	ADP
cjfa-63100	219	17	cape	cape	NOUN
cjfa-63100	219	18	town	town	NOUN
cjfa-63100	219	19	)	)	PUNCT
cjfa-63100	219	20	.	.	PUNCT
cjfa-63100	220	1	defond	defond	NOUN
cjfa-63100	220	2	,	,	PUNCT
cjfa-63100	220	3	m.	m.	NOUN
cjfa-63100	220	4	,	,	PUNCT
cjfa-63100	220	5	&	&	CCONJ
cjfa-63100	220	6	zhang	zhang	PROPN
cjfa-63100	220	7	,	,	PUNCT
cjfa-63100	220	8	j.	j.	PROPN
cjfa-63100	220	9	(	(	PUNCT
cjfa-63100	220	10	2014	2014	NUM
cjfa-63100	220	11	)	)	PUNCT
cjfa-63100	220	12	.	.	PUNCT
cjfa-63100	221	1	a	a	DET
cjfa-63100	221	2	review	review	NOUN
cjfa-63100	221	3	of	of	ADP
cjfa-63100	221	4	archival	archival	NOUN
cjfa-63100	221	5	auditing	auditing	NOUN
cjfa-63100	221	6	research	research	NOUN
cjfa-63100	221	7	.	.	PUNCT
cjfa-63100	222	1	journal	journal	NOUN
cjfa-63100	222	2	of	of	ADP
cjfa-63100	222	3	accounting	accounting	NOUN
cjfa-63100	222	4	and	and	CCONJ
cjfa-63100	222	5	economics	economic	NOUN
cjfa-63100	222	6	,	,	PUNCT
cjfa-63100	222	7	58(2–3	58(2–3	PROPN
cjfa-63100	222	8	)	)	PUNCT
cjfa-63100	222	9	,	,	PUNCT
cjfa-63100	222	10	275–326	275–326	NUM
cjfa-63100	222	11	.	.	PUNCT
cjfa-63100	223	1	https://doi.org/10.1016/j.jacceco	https://doi.org/10.1016/j.jacceco	NOUN
cjfa-63100	223	2	.	.	PUNCT
cjfa-63100	224	1	2014.09.002	2014.09.002	NOUN
cjfa-63100	224	2	.	.	PUNCT
cjfa-63100	225	1	el	el	NOUN
cjfa-63100	225	2	-	-	PUNCT
cjfa-63100	225	3	gammal	gammal	PROPN
cjfa-63100	225	4	,	,	PUNCT
cjfa-63100	225	5	w.	w.	PROPN
cjfa-63100	225	6	(	(	PUNCT
cjfa-63100	225	7	2012	2012	NUM
cjfa-63100	225	8	)	)	PUNCT
cjfa-63100	225	9	.	.	PUNCT
cjfa-63100	226	1	determinants	determinant	NOUN
cjfa-63100	226	2	of	of	ADP
cjfa-63100	226	3	audit	audit	NOUN
cjfa-63100	226	4	fees	fee	NOUN
cjfa-63100	226	5	:	:	PUNCT
cjfa-63100	226	6	evidence	evidence	NOUN
cjfa-63100	226	7	from	from	ADP
cjfa-63100	226	8	lebanon	lebanon	PROPN
cjfa-63100	226	9	.	.	PUNCT
cjfa-63100	227	1	international	international	ADJ
cjfa-63100	227	2	business	business	NOUN
cjfa-63100	227	3	research	research	NOUN
cjfa-63100	227	4	,	,	PUNCT
cjfa-63100	227	5	5(11	5(11	NUM
cjfa-63100	227	6	)	)	PUNCT
cjfa-63100	227	7	,	,	PUNCT
cjfa-63100	227	8	136	136	NUM
cjfa-63100	227	9	.	.	PUNCT
cjfa-63100	228	1	https://doi.org/10.5539/ibr.v5n11p136	https://doi.org/10.5539/ibr.v5n11p136	NOUN
cjfa-63100	228	2	.	.	PUNCT
cjfa-63100	229	1	evana	evana	PROPN
cjfa-63100	229	2	,	,	PUNCT
cjfa-63100	229	3	e.	e.	PROPN
cjfa-63100	229	4	,	,	PUNCT
cjfa-63100	229	5	farichah	farichah	PROPN
cjfa-63100	229	6	,	,	PUNCT
cjfa-63100	229	7	f.	f.	PROPN
cjfa-63100	229	8	,	,	PUNCT
cjfa-63100	229	9	mirfazli	mirfazli	PROPN
cjfa-63100	229	10	,	,	PUNCT
cjfa-63100	229	11	e.	e.	PROPN
cjfa-63100	229	12	,	,	PUNCT
cjfa-63100	229	13	idris	idris	PROPN
cjfa-63100	229	14	,	,	PUNCT
cjfa-63100	229	15	a.z	a.z	PROPN
cjfa-63100	229	16	.	.	PROPN
cjfa-63100	229	17	,	,	PUNCT
cjfa-63100	229	18	&	&	CCONJ
cjfa-63100	229	19	tudor	tudor	PROPN
cjfa-63100	229	20	,	,	PUNCT
cjfa-63100	229	21	a.t	a.t	PROPN
cjfa-63100	229	22	.	.	PROPN
cjfa-63100	229	23	(	(	PUNCT
cjfa-63100	229	24	2019	2019	NUM
cjfa-63100	229	25	)	)	PUNCT
cjfa-63100	229	26	.	.	PUNCT
cjfa-63100	230	1	an	an	DET
cjfa-63100	230	2	analysis	analysis	NOUN
cjfa-63100	230	3	of	of	ADP
cjfa-63100	230	4	the	the	DET
cjfa-63100	230	5	effect	effect	NOUN
cjfa-63100	230	6	of	of	ADP
cjfa-63100	230	7	corporate	corporate	ADJ
cjfa-63100	230	8	characteristics	characteristic	NOUN
cjfa-63100	230	9	and	and	CCONJ
cjfa-63100	230	10	auditor	auditor	NOUN
cjfa-63100	230	11	characteristics	characteristic	NOUN
cjfa-63100	230	12	on	on	ADP
cjfa-63100	230	13	audit	audit	NOUN
cjfa-63100	230	14	fee	fee	NOUN
cjfa-63100	230	15	.	.	PUNCT
cjfa-63100	231	1	international	international	ADJ
cjfa-63100	231	2	journal	journal	PROPN
cjfa-63100	231	3	of	of	ADP
cjfa-63100	231	4	economics	economic	NOUN
cjfa-63100	231	5	,	,	PUNCT
cjfa-63100	231	6	business	business	NOUN
cjfa-63100	231	7	and	and	CCONJ
cjfa-63100	231	8	entrepreneurship	entrepreneurship	NOUN
cjfa-63100	231	9	,	,	PUNCT
cjfa-63100	231	10	2(1	2(1	NUM
cjfa-63100	231	11	)	)	PUNCT
cjfa-63100	231	12	,	,	PUNCT
cjfa-63100	231	13	13–26	13–26	NUM
cjfa-63100	231	14	.	.	PUNCT
cjfa-63100	232	1	https://doi.org/10.23960/ijebe.v2i1.51	https://doi.org/10.23960/ijebe.v2i1.51	PROPN
cjfa-63100	232	2	.	.	PUNCT
cjfa-63100	233	1	field	field	NOUN
cjfa-63100	233	2	,	,	PUNCT
cjfa-63100	233	3	a.p	a.p	PROPN
cjfa-63100	233	4	.	.	PROPN
cjfa-63100	233	5	(	(	PUNCT
cjfa-63100	233	6	2017	2017	NUM
cjfa-63100	233	7	)	)	PUNCT
cjfa-63100	233	8	.	.	PUNCT
cjfa-63100	234	1	discovering	discover	VERB
cjfa-63100	234	2	statistics	statistic	NOUN
cjfa-63100	234	3	using	use	VERB
cjfa-63100	234	4	ibm	ibm	PROPN
cjfa-63100	234	5	spss	spss	PROPN
cjfa-63100	234	6	statistics	statistic	NOUN
cjfa-63100	234	7	(	(	PUNCT
cjfa-63100	234	8	5th	5th	ADJ
cjfa-63100	234	9	ed	ed	NOUN
cjfa-63100	234	10	.	.	PUNCT
cjfa-63100	234	11	)	)	PUNCT
cjfa-63100	234	12	.	.	PUNCT
cjfa-63100	235	1	london	london	PROPN
cjfa-63100	235	2	:	:	PUNCT
cjfa-63100	235	3	sage	sage	NOUN
cjfa-63100	235	4	.	.	PUNCT
cjfa-63100	236	1	hossain	hossain	PROPN
cjfa-63100	236	2	,	,	PUNCT
cjfa-63100	236	3	n.	n.	PROPN
cjfa-63100	236	4	,	,	PUNCT
cjfa-63100	236	5	&	&	CCONJ
cjfa-63100	236	6	sobhan	sobhan	PROPN
cjfa-63100	236	7	,	,	PUNCT
cjfa-63100	236	8	r.	r.	PROPN
cjfa-63100	236	9	(	(	PUNCT
cjfa-63100	236	10	2019	2019	NUM
cjfa-63100	236	11	)	)	PUNCT
cjfa-63100	236	12	.	.	PUNCT
cjfa-63100	237	1	determinants	determinant	NOUN
cjfa-63100	237	2	of	of	ADP
cjfa-63100	237	3	audit	audit	NOUN
cjfa-63100	237	4	fees	fee	NOUN
cjfa-63100	237	5	:	:	PUNCT
cjfa-63100	237	6	evidence	evidence	NOUN
cjfa-63100	237	7	from	from	ADP
cjfa-63100	237	8	pharmaceutical	pharmaceutical	NOUN
cjfa-63100	237	9	and	and	CCONJ
cjfa-63100	237	10	chemical	chemical	NOUN
cjfa-63100	237	11	industry	industry	NOUN
cjfa-63100	237	12	of	of	ADP
cjfa-63100	237	13	bangladesh	bangladesh	PROPN
cjfa-63100	237	14	.	.	PUNCT
cjfa-63100	238	1	international	international	ADJ
cjfa-63100	238	2	journal	journal	NOUN
cjfa-63100	238	3	of	of	ADP
cjfa-63100	238	4	trend	trend	NOUN
cjfa-63100	238	5	in	in	ADP
cjfa-63100	238	6	scientific	scientific	ADJ
cjfa-63100	238	7	research	research	NOUN
cjfa-63100	238	8	and	and	CCONJ
cjfa-63100	238	9	development	development	NOUN
cjfa-63100	238	10	,	,	PUNCT
cjfa-63100	238	11	4(1	4(1	NOUN
cjfa-63100	238	12	)	)	PUNCT
cjfa-63100	238	13	,	,	PUNCT
cjfa-63100	238	14	814–821	814–821	NUM
cjfa-63100	238	15	.	.	PUNCT
cjfa-63100	239	1	hsiao	hsiao	PROPN
cjfa-63100	239	2	,	,	PUNCT
cjfa-63100	239	3	c.	c.	PROPN
cjfa-63100	239	4	(	(	PUNCT
cjfa-63100	239	5	2003	2003	NUM
cjfa-63100	239	6	)	)	PUNCT
cjfa-63100	239	7	.	.	PUNCT
cjfa-63100	240	1	analysis	analysis	NOUN
cjfa-63100	240	2	of	of	ADP
cjfa-63100	240	3	panel	panel	NOUN
cjfa-63100	240	4	data	datum	NOUN
cjfa-63100	240	5	(	(	PUNCT
cjfa-63100	240	6	2nd	2nd	ADJ
cjfa-63100	240	7	ed	ed	NOUN
cjfa-63100	240	8	.	.	PUNCT
cjfa-63100	240	9	)	)	PUNCT
cjfa-63100	240	10	.	.	PUNCT
cjfa-63100	241	1	united	united	PROPN
cjfa-63100	241	2	kingdom	kingdom	PROPN
cjfa-63100	241	3	:	:	PUNCT
cjfa-63100	241	4	cambridge	cambridge	PROPN
cjfa-63100	241	5	university	university	PROPN
cjfa-63100	241	6	press	press	NOUN
cjfa-63100	241	7	.	.	PUNCT
cjfa-63100	242	1	https://doi.org/10.1017/cbo9780511754203	https://doi.org/10.1017/cbo9780511754203	PROPN
cjfa-63100	242	2	ibrahim	ibrahim	PROPN
cjfa-63100	242	3	,	,	PUNCT
cjfa-63100	242	4	m.	m.	NOUN
cjfa-63100	242	5	,	,	PUNCT
cjfa-63100	242	6	&	&	CCONJ
cjfa-63100	242	7	ali	ali	PROPN
cjfa-63100	242	8	,	,	PUNCT
cjfa-63100	242	9	i.	i.	PROPN
cjfa-63100	242	10	(	(	PUNCT
cjfa-63100	242	11	2018	2018	NUM
cjfa-63100	242	12	)	)	PUNCT
cjfa-63100	242	13	.	.	PUNCT
cjfa-63100	243	1	impact	impact	NOUN
cjfa-63100	243	2	of	of	ADP
cjfa-63100	243	3	audit	audit	NOUN
cjfa-63100	243	4	fees	fee	NOUN
cjfa-63100	243	5	on	on	ADP
cjfa-63100	243	6	audit	audit	NOUN
cjfa-63100	243	7	quality	quality	NOUN
cjfa-63100	243	8	of	of	ADP
cjfa-63100	243	9	conglomerates	conglomerate	NOUN
cjfa-63100	243	10	firms	firm	NOUN
cjfa-63100	243	11	in	in	ADP
cjfa-63100	243	12	nigeria	nigeria	PROPN
cjfa-63100	243	13	.	.	PUNCT
cjfa-63100	244	1	international	international	ADJ
cjfa-63100	244	2	journal	journal	PROPN
cjfa-63100	244	3	of	of	ADP
cjfa-63100	244	4	service	service	NOUN
cjfa-63100	244	5	science	science	NOUN
cjfa-63100	244	6	,	,	PUNCT
cjfa-63100	244	7	management	management	NOUN
cjfa-63100	244	8	and	and	CCONJ
cjfa-63100	244	9	engineering	engineering	NOUN
cjfa-63100	244	10	,	,	PUNCT
cjfa-63100	244	11	5(1	5(1	NUM
cjfa-63100	244	12	)	)	PUNCT
cjfa-63100	244	13	,	,	PUNCT
cjfa-63100	244	14	1–8	1–8	X
cjfa-63100	244	15	.	.	PUNCT
cjfa-63100	245	1	jensen	jensen	PROPN
cjfa-63100	245	2	,	,	PUNCT
cjfa-63100	245	3	m.c	m.c	PROPN
cjfa-63100	245	4	.	.	PROPN
cjfa-63100	245	5	,	,	PUNCT
cjfa-63100	245	6	&	&	CCONJ
cjfa-63100	245	7	meckling	meckling	PROPN
cjfa-63100	245	8	,	,	PUNCT
cjfa-63100	245	9	w.h	w.h	PROPN
cjfa-63100	245	10	.	.	PROPN
cjfa-63100	245	11	(	(	PUNCT
cjfa-63100	245	12	1976	1976	NUM
cjfa-63100	245	13	)	)	PUNCT
cjfa-63100	245	14	.	.	PUNCT
cjfa-63100	246	1	theory	theory	NOUN
cjfa-63100	246	2	of	of	ADP
cjfa-63100	246	3	the	the	DET
cjfa-63100	246	4	firm	firm	NOUN
cjfa-63100	246	5	:	:	PUNCT
cjfa-63100	246	6	managerial	managerial	ADJ
cjfa-63100	246	7	behavior	behavior	NOUN
cjfa-63100	246	8	,	,	PUNCT
cjfa-63100	246	9	agency	agency	NOUN
cjfa-63100	246	10	costs	cost	NOUN
cjfa-63100	246	11	and	and	CCONJ
cjfa-63100	246	12	ownership	ownership	NOUN
cjfa-63100	246	13	structure	structure	NOUN
cjfa-63100	246	14	.	.	PUNCT
cjfa-63100	247	1	journal	journal	NOUN
cjfa-63100	247	2	of	of	ADP
cjfa-63100	247	3	financial	financial	ADJ
cjfa-63100	247	4	economics	economic	NOUN
cjfa-63100	247	5	,	,	PUNCT
cjfa-63100	247	6	3(4	3(4	NUM
cjfa-63100	247	7	)	)	PUNCT
cjfa-63100	247	8	,	,	PUNCT
cjfa-63100	247	9	305–360	305–360	NUM
cjfa-63100	247	10	.	.	PUNCT
cjfa-63100	248	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
cjfa-63100	248	2	.	.	PUNCT
cjfa-63100	249	1	joshi	joshi	PROPN
cjfa-63100	249	2	,	,	PUNCT
cjfa-63100	249	3	p.	p.	PROPN
cjfa-63100	249	4	,	,	PUNCT
cjfa-63100	249	5	&	&	CCONJ
cjfa-63100	249	6	al	al	PROPN
cjfa-63100	249	7	-	-	PUNCT
cjfa-63100	249	8	bastaki	bastaki	NOUN
cjfa-63100	249	9	,	,	PUNCT
cjfa-63100	249	10	h.	h.	PROPN
cjfa-63100	249	11	(	(	PUNCT
cjfa-63100	249	12	2000	2000	NUM
cjfa-63100	249	13	)	)	PUNCT
cjfa-63100	249	14	.	.	PUNCT
cjfa-63100	250	1	determinants	determinant	NOUN
cjfa-63100	250	2	of	of	ADP
cjfa-63100	250	3	audit	audit	NOUN
cjfa-63100	250	4	fees	fee	NOUN
cjfa-63100	250	5	:	:	PUNCT
cjfa-63100	250	6	evidence	evidence	NOUN
cjfa-63100	250	7	from	from	ADP
cjfa-63100	250	8	the	the	DET
cjfa-63100	250	9	firms	firm	NOUN
cjfa-63100	250	10	listed	list	VERB
cjfa-63100	250	11	in	in	ADP
cjfa-63100	250	12	bahrain	bahrain	NOUN
cjfa-63100	250	13	.	.	PUNCT
cjfa-63100	251	1	international	international	ADJ
cjfa-63100	251	2	journal	journal	PROPN
cjfa-63100	251	3	of	of	ADP
cjfa-63100	251	4	auditing	auditing	NOUN
cjfa-63100	251	5	,	,	PUNCT
cjfa-63100	251	6	4(2	4(2	NUM
cjfa-63100	251	7	)	)	PUNCT
cjfa-63100	251	8	,	,	PUNCT
cjfa-63100	251	9	129–138	129–138	NUM
cjfa-63100	251	10	.	.	PUNCT
cjfa-63100	252	1	https://doi	https://doi	PROPN
cjfa-63100	252	2	.	.	PUNCT
cjfa-63100	252	3	org/10.1111/1099	org/10.1111/1099	PROPN
cjfa-63100	252	4	-	-	PUNCT
cjfa-63100	252	5	1123.00308	1123.00308	PROPN
cjfa-63100	252	6	.	.	PUNCT
cjfa-63100	252	7	karsemeijer	karsemeijer	NOUN
cjfa-63100	252	8	,	,	PUNCT
cjfa-63100	252	9	m.	m.	NOUN
cjfa-63100	252	10	(	(	PUNCT
cjfa-63100	252	11	2012	2012	NUM
cjfa-63100	252	12	)	)	PUNCT
cjfa-63100	252	13	.	.	PUNCT
cjfa-63100	253	1	the	the	DET
cjfa-63100	253	2	relation	relation	NOUN
cjfa-63100	253	3	between	between	ADP
cjfa-63100	253	4	audit	audit	NOUN
cjfa-63100	253	5	fees	fee	NOUN
cjfa-63100	253	6	and	and	CCONJ
cjfa-63100	253	7	audit	audit	NOUN
cjfa-63100	253	8	quality	quality	NOUN
cjfa-63100	253	9	(	(	PUNCT
cjfa-63100	253	10	master	master	NOUN
cjfa-63100	253	11	’s	’s	PART
cjfa-63100	253	12	thesis	thesis	NOUN
cjfa-63100	253	13	,	,	PUNCT
cjfa-63100	253	14	university	university	NOUN
cjfa-63100	253	15	of	of	ADP
cjfa-63100	253	16	amsterdam	amsterdam	PROPN
cjfa-63100	253	17	)	)	PUNCT
cjfa-63100	253	18	.	.	PUNCT
cjfa-63100	254	1	kikhia	kikhia	PROPN
cjfa-63100	254	2	,	,	PUNCT
cjfa-63100	254	3	h.y	h.y	PROPN
cjfa-63100	254	4	.	.	PROPN
cjfa-63100	254	5	(	(	PUNCT
cjfa-63100	254	6	2015	2015	NUM
cjfa-63100	254	7	)	)	PUNCT
cjfa-63100	254	8	.	.	PUNCT
cjfa-63100	255	1	determinants	determinant	NOUN
cjfa-63100	255	2	of	of	ADP
cjfa-63100	255	3	audit	audit	NOUN
cjfa-63100	255	4	fees	fee	NOUN
cjfa-63100	255	5	:	:	PUNCT
cjfa-63100	255	6	evidence	evidence	NOUN
cjfa-63100	255	7	from	from	ADP
cjfa-63100	255	8	jordan	jordan	PROPN
cjfa-63100	255	9	.	.	PUNCT
cjfa-63100	256	1	accounting	accounting	NOUN
cjfa-63100	256	2	and	and	CCONJ
cjfa-63100	256	3	finance	finance	NOUN
cjfa-63100	256	4	research	research	NOUN
cjfa-63100	256	5	,	,	PUNCT
cjfa-63100	256	6	4(1	4(1	NOUN
cjfa-63100	256	7	)	)	PUNCT
cjfa-63100	256	8	,	,	PUNCT
cjfa-63100	256	9	42–53	42–53	NUM
cjfa-63100	256	10	.	.	PUNCT
cjfa-63100	257	1	https://doi.org/10.5430/afr.v4n1p42	https://doi.org/10.5430/afr.v4n1p42	NUM
cjfa-63100	257	2	.	.	PUNCT
cjfa-63100	257	3	kimeli	kimeli	PROPN
cjfa-63100	257	4	,	,	PUNCT
cjfa-63100	257	5	e.k	e.k	PROPN
cjfa-63100	257	6	.	.	PROPN
cjfa-63100	257	7	(	(	PUNCT
cjfa-63100	257	8	2016	2016	NUM
cjfa-63100	257	9	)	)	PUNCT
cjfa-63100	257	10	.	.	PUNCT
cjfa-63100	258	1	determinants	determinant	NOUN
cjfa-63100	258	2	of	of	ADP
cjfa-63100	258	3	audit	audit	NOUN
cjfa-63100	258	4	fees	fee	NOUN
cjfa-63100	258	5	pricing	pricing	NOUN
cjfa-63100	258	6	:	:	PUNCT
cjfa-63100	258	7	evidence	evidence	NOUN
cjfa-63100	258	8	from	from	ADP
cjfa-63100	258	9	nairobi	nairobi	PROPN
cjfa-63100	258	10	securities	securities	PROPN
cjfa-63100	258	11	exchange	exchange	PROPN
cjfa-63100	258	12	(	(	PUNCT
cjfa-63100	258	13	nse	nse	NOUN
cjfa-63100	258	14	)	)	PUNCT
cjfa-63100	258	15	.	.	PUNCT
cjfa-63100	259	1	international	international	ADJ
cjfa-63100	259	2	journal	journal	PROPN
cjfa-63100	259	3	of	of	ADP
cjfa-63100	259	4	research	research	NOUN
cjfa-63100	259	5	in	in	ADP
cjfa-63100	259	6	business	business	NOUN
cjfa-63100	259	7	studies	study	NOUN
cjfa-63100	259	8	and	and	CCONJ
cjfa-63100	259	9	management	management	NOUN
cjfa-63100	259	10	,	,	PUNCT
cjfa-63100	259	11	3(1	3(1	NUM
cjfa-63100	259	12	)	)	PUNCT
cjfa-63100	259	13	,	,	PUNCT
cjfa-63100	259	14	23–35	23–35	NUM
cjfa-63100	259	15	.	.	PUNCT
cjfa-63100	260	1	lawal	lawal	PROPN
cjfa-63100	260	2	,	,	PUNCT
cjfa-63100	260	3	s.	s.	PROPN
cjfa-63100	260	4	,	,	PUNCT
cjfa-63100	260	5	&	&	CCONJ
cjfa-63100	260	6	ibrahim	ibrahim	PROPN
cjfa-63100	260	7	,	,	PUNCT
cjfa-63100	260	8	m.	m.	NOUN
cjfa-63100	260	9	(	(	PUNCT
cjfa-63100	260	10	2022	2022	NUM
cjfa-63100	260	11	)	)	PUNCT
cjfa-63100	260	12	.	.	PUNCT
cjfa-63100	261	1	determinants	determinant	NOUN
cjfa-63100	261	2	of	of	ADP
cjfa-63100	261	3	audit	audit	NOUN
cjfa-63100	261	4	fees	fee	NOUN
cjfa-63100	261	5	of	of	ADP
cjfa-63100	261	6	listed	list	VERB
cjfa-63100	261	7	insurance	insurance	NOUN
cjfa-63100	261	8	firms	firm	NOUN
cjfa-63100	261	9	in	in	ADP
cjfa-63100	261	10	nigeria	nigeria	PROPN
cjfa-63100	261	11	.	.	PUNCT
cjfa-63100	262	1	gusau	gusau	PROPN
cjfa-63100	262	2	journal	journal	PROPN
cjfa-63100	262	3	of	of	ADP
cjfa-63100	262	4	accounting	accounting	NOUN
cjfa-63100	262	5	and	and	CCONJ
cjfa-63100	262	6	finance	finance	NOUN
cjfa-63100	262	7	,	,	PUNCT
cjfa-63100	262	8	3(1	3(1	NUM
cjfa-63100	262	9	)	)	PUNCT
cjfa-63100	262	10	,	,	PUNCT
cjfa-63100	262	11	158–170	158–170	NUM
cjfa-63100	262	12	.	.	PUNCT
cjfa-63100	263	1	ling	ling	PROPN
cjfa-63100	263	2	,	,	PUNCT
cjfa-63100	263	3	g.p	g.p	PROPN
cjfa-63100	263	4	.	.	PROPN
cjfa-63100	263	5	,	,	PUNCT
cjfa-63100	263	6	yee	yee	PROPN
cjfa-63100	263	7	,	,	PUNCT
cjfa-63100	263	8	g.p	g.p	PROPN
cjfa-63100	263	9	.	.	PROPN
cjfa-63100	263	10	,	,	PUNCT
cjfa-63100	263	11	liang	liang	PROPN
cjfa-63100	263	12	,	,	PUNCT
cjfa-63100	263	13	l.j	l.j	PROPN
cjfa-63100	263	14	.	.	PROPN
cjfa-63100	263	15	,	,	PUNCT
cjfa-63100	263	16	yee	yee	PROPN
cjfa-63100	263	17	,	,	PUNCT
cjfa-63100	263	18	l.p	l.p	PROPN
cjfa-63100	263	19	.	.	PROPN
cjfa-63100	263	20	,	,	PUNCT
cjfa-63100	263	21	&	&	CCONJ
cjfa-63100	263	22	san	san	PROPN
cjfa-63100	263	23	,	,	PUNCT
cjfa-63100	263	24	t.h	t.h	PROPN
cjfa-63100	263	25	.	.	PROPN
cjfa-63100	263	26	(	(	PUNCT
cjfa-63100	263	27	2014	2014	NUM
cjfa-63100	263	28	)	)	PUNCT
cjfa-63100	263	29	.	.	PUNCT
cjfa-63100	264	1	the	the	DET
cjfa-63100	264	2	determinants	determinant	NOUN
cjfa-63100	264	3	of	of	ADP
cjfa-63100	264	4	audit	audit	NOUN
cjfa-63100	264	5	fees	fee	NOUN
cjfa-63100	264	6	among	among	ADP
cjfa-63100	264	7	listed	list	VERB
cjfa-63100	264	8	manufacturing	manufacturing	NOUN
cjfa-63100	264	9	firms	firm	NOUN
cjfa-63100	264	10	in	in	ADP
cjfa-63100	264	11	malaysia	malaysia	PROPN
cjfa-63100	264	12	(	(	PUNCT
cjfa-63100	264	13	bachelor	bachelor	PROPN
cjfa-63100	264	14	’s	’s	PART
cjfa-63100	264	15	thesis	thesis	PROPN
cjfa-63100	264	16	universiti	universiti	PROPN
cjfa-63100	264	17	tunku	tunku	PROPN
cjfa-63100	264	18	abdul	abdul	PROPN
cjfa-63100	264	19	rahman	rahman	PROPN
cjfa-63100	264	20	)	)	PUNCT
cjfa-63100	264	21	.	.	PUNCT
cjfa-63100	265	1	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
cjfa-63100	265	2	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
cjfa-63100	265	3	determinants	determinant	NOUN
cjfa-63100	265	4	of	of	ADP
cjfa-63100	265	5	audit	audit	NOUN
cjfa-63100	265	6	fees	fee	NOUN
cjfa-63100	265	7	among	among	ADP
cjfa-63100	265	8	insurance	insurance	NOUN
cjfa-63100	265	9	firms	firm	NOUN
cjfa-63100	265	10	in	in	ADP
cjfa-63100	265	11	nigeria	nigeria	PROPN
cjfa-63100	265	12	4545	4545	NUM
cjfa-63100	265	13	liu	liu	PROPN
cjfa-63100	265	14	,	,	PUNCT
cjfa-63100	265	15	s.	s.	PROPN
cjfa-63100	265	16	(	(	PUNCT
cjfa-63100	265	17	2017	2017	NUM
cjfa-63100	265	18	)	)	PUNCT
cjfa-63100	265	19	.	.	PUNCT
cjfa-63100	266	1	an	an	DET
cjfa-63100	266	2	empirical	empirical	ADJ
cjfa-63100	266	3	study	study	NOUN
cjfa-63100	266	4	:	:	PUNCT
cjfa-63100	266	5	auditors	auditor	NOUN
cjfa-63100	266	6	’	’	PART
cjfa-63100	266	7	characteristics	characteristic	NOUN
cjfa-63100	266	8	and	and	CCONJ
cjfa-63100	266	9	audit	audit	NOUN
cjfa-63100	266	10	fee	fee	NOUN
cjfa-63100	266	11	.	.	PUNCT
cjfa-63100	267	1	open	open	ADJ
cjfa-63100	267	2	journal	journal	PROPN
cjfa-63100	267	3	of	of	ADP
cjfa-63100	267	4	accounting	accounting	NOUN
cjfa-63100	267	5	,	,	PUNCT
cjfa-63100	267	6	6(2	6(2	NUM
cjfa-63100	267	7	)	)	PUNCT
cjfa-63100	267	8	,	,	PUNCT
cjfa-63100	267	9	52–70	52–70	NUM
cjfa-63100	267	10	.	.	PUNCT
cjfa-63100	268	1	https://doi.org/10.4236/ojacct.2017.62005	https://doi.org/10.4236/ojacct.2017.62005	PROPN
cjfa-63100	268	2	.	.	PROPN
cjfa-63100	268	3	mironiuc	mironiuc	NOUN
cjfa-63100	268	4	,	,	PUNCT
cjfa-63100	268	5	m.	m.	NOUN
cjfa-63100	268	6	,	,	PUNCT
cjfa-63100	268	7	&	&	CCONJ
cjfa-63100	268	8	robu	robu	PROPN
cjfa-63100	268	9	,	,	PUNCT
cjfa-63100	268	10	i.-b	i.-b	PROPN
cjfa-63100	268	11	.	.	PROPN
cjfa-63100	269	1	(	(	PUNCT
cjfa-63100	269	2	2012	2012	NUM
cjfa-63100	269	3	)	)	PUNCT
cjfa-63100	269	4	.	.	PUNCT
cjfa-63100	270	1	empirical	empirical	ADJ
cjfa-63100	270	2	study	study	NOUN
cjfa-63100	270	3	on	on	ADP
cjfa-63100	270	4	the	the	DET
cjfa-63100	270	5	analysis	analysis	NOUN
cjfa-63100	270	6	of	of	ADP
cjfa-63100	270	7	the	the	DET
cjfa-63100	270	8	influence	influence	NOUN
cjfa-63100	270	9	of	of	ADP
cjfa-63100	270	10	the	the	DET
cjfa-63100	270	11	audit	audit	NOUN
cjfa-63100	270	12	fees	fee	NOUN
cjfa-63100	270	13	and	and	CCONJ
cjfa-63100	270	14	non	non	ADJ
cjfa-63100	270	15	-	-	ADJ
cjfa-63100	270	16	audit	audit	ADJ
cjfa-63100	270	17	fees	fee	NOUN
cjfa-63100	270	18	ratio	ratio	NOUN
cjfa-63100	270	19	to	to	ADP
cjfa-63100	270	20	the	the	DET
cjfa-63100	270	21	fraud	fraud	NOUN
cjfa-63100	270	22	risk	risk	NOUN
cjfa-63100	270	23	.	.	PUNCT
cjfa-63100	271	1	procedia	procedia	PROPN
cjfa-63100	271	2	social	social	ADJ
cjfa-63100	271	3	and	and	CCONJ
cjfa-63100	271	4	behavioral	behavioral	ADJ
cjfa-63100	271	5	sciences	science	NOUN
cjfa-63100	271	6	,	,	PUNCT
cjfa-63100	271	7	62	62	NUM
cjfa-63100	271	8	,	,	PUNCT
cjfa-63100	271	9	179–183	179–183	NUM
cjfa-63100	271	10	.	.	PUNCT
cjfa-63100	272	1	https://doi.org/10.1016/j.sbspro.2012.09.028	https://doi.org/10.1016/j.sbspro.2012.09.028	NOUN
cjfa-63100	272	2	.	.	PUNCT
cjfa-63100	273	1	musah	musah	PROPN
cjfa-63100	273	2	,	,	PUNCT
cjfa-63100	273	3	a.	a.	NOUN
cjfa-63100	273	4	(	(	PUNCT
cjfa-63100	273	5	2017	2017	NUM
cjfa-63100	273	6	)	)	PUNCT
cjfa-63100	273	7	.	.	PUNCT
cjfa-63100	274	1	determinants	determinant	NOUN
cjfa-63100	274	2	of	of	ADP
cjfa-63100	274	3	audit	audit	NOUN
cjfa-63100	274	4	fees	fee	NOUN
cjfa-63100	274	5	in	in	ADP
cjfa-63100	274	6	a	a	DET
cjfa-63100	274	7	developing	develop	VERB
cjfa-63100	274	8	economy	economy	NOUN
cjfa-63100	274	9	:	:	PUNCT
cjfa-63100	274	10	evidence	evidence	NOUN
cjfa-63100	274	11	from	from	ADP
cjfa-63100	274	12	ghana	ghana	PROPN
cjfa-63100	274	13	.	.	PUNCT
cjfa-63100	275	1	international	international	ADJ
cjfa-63100	275	2	journal	journal	PROPN
cjfa-63100	275	3	of	of	ADP
cjfa-63100	275	4	academic	academic	ADJ
cjfa-63100	275	5	research	research	NOUN
cjfa-63100	275	6	in	in	ADP
cjfa-63100	275	7	business	business	NOUN
cjfa-63100	275	8	and	and	CCONJ
cjfa-63100	275	9	social	social	ADJ
cjfa-63100	275	10	sciences	science	NOUN
cjfa-63100	275	11	,	,	PUNCT
cjfa-63100	275	12	7(1	7(1	NUM
cjfa-63100	275	13	)	)	PUNCT
cjfa-63100	275	14	.	.	PUNCT
cjfa-63100	276	1	https://doi.org/10.6007/ijarbss/v7-i11/3510	https://doi.org/10.6007/ijarbss/v7-i11/3510	PROPN
cjfa-63100	276	2	.	.	X
cjfa-63100	276	3	oboh	oboh	PROPN
cjfa-63100	276	4	,	,	PUNCT
cjfa-63100	276	5	c.s	c.s	PROPN
cjfa-63100	276	6	.	.	PROPN
cjfa-63100	276	7	(	(	PUNCT
cjfa-63100	276	8	2019	2019	NUM
cjfa-63100	276	9	)	)	PUNCT
cjfa-63100	276	10	.	.	PUNCT
cjfa-63100	277	1	personal	personal	ADJ
cjfa-63100	277	2	and	and	CCONJ
cjfa-63100	277	3	moral	moral	ADJ
cjfa-63100	277	4	intensity	intensity	NOUN
cjfa-63100	277	5	determinants	determinant	NOUN
cjfa-63100	277	6	of	of	ADP
cjfa-63100	277	7	ethical	ethical	ADJ
cjfa-63100	277	8	decisionmaking	decisionmaking	NOUN
cjfa-63100	277	9	:	:	PUNCT
cjfa-63100	277	10	a	a	DET
cjfa-63100	277	11	study	study	NOUN
cjfa-63100	277	12	of	of	ADP
cjfa-63100	277	13	accounting	accounting	NOUN
cjfa-63100	277	14	professionals	professional	NOUN
cjfa-63100	277	15	in	in	ADP
cjfa-63100	277	16	nigeria	nigeria	PROPN
cjfa-63100	277	17	.	.	PUNCT
cjfa-63100	278	1	journal	journal	PROPN
cjfa-63100	278	2	of	of	ADP
cjfa-63100	278	3	accounting	account	VERB
cjfa-63100	278	4	in	in	ADP
cjfa-63100	278	5	emerging	emerge	VERB
cjfa-63100	278	6	economies	economy	NOUN
cjfa-63100	278	7	,	,	PUNCT
cjfa-63100	278	8	9(1	9(1	NUM
cjfa-63100	278	9	)	)	PUNCT
cjfa-63100	278	10	,	,	PUNCT
cjfa-63100	278	11	148–180	148–180	NUM
cjfa-63100	278	12	.	.	PUNCT
cjfa-63100	279	1	https://doi.org/10.1108/jaee-04-2018-0035	https://doi.org/10.1108/jaee-04-2018-0035	PROPN
cjfa-63100	279	2	.	.	PUNCT
cjfa-63100	280	1	oboh	oboh	PROPN
cjfa-63100	280	2	,	,	PUNCT
cjfa-63100	280	3	c.s	c.s	PROPN
cjfa-63100	280	4	.	.	PROPN
cjfa-63100	280	5	(	(	PUNCT
cjfa-63100	280	6	2023	2023	NUM
cjfa-63100	280	7	)	)	PUNCT
cjfa-63100	280	8	.	.	PUNCT
cjfa-63100	281	1	emotional	emotional	ADJ
cjfa-63100	281	2	intelligence	intelligence	NOUN
cjfa-63100	281	3	and	and	CCONJ
cjfa-63100	281	4	fraud	fraud	NOUN
cjfa-63100	281	5	tendency	tendency	NOUN
cjfa-63100	281	6	:	:	PUNCT
cjfa-63100	281	7	a	a	DET
cjfa-63100	281	8	survey	survey	NOUN
cjfa-63100	281	9	of	of	ADP
cjfa-63100	281	10	future	future	ADJ
cjfa-63100	281	11	accountants	accountant	NOUN
cjfa-63100	281	12	in	in	ADP
cjfa-63100	281	13	nigeria	nigeria	PROPN
cjfa-63100	281	14	.	.	PUNCT
cjfa-63100	282	1	european	european	PROPN
cjfa-63100	282	2	journal	journal	PROPN
cjfa-63100	282	3	of	of	ADP
cjfa-63100	282	4	management	management	NOUN
cjfa-63100	282	5	studies	study	NOUN
cjfa-63100	282	6	,	,	PUNCT
cjfa-63100	282	7	28(1	28(1	NOUN
cjfa-63100	282	8	)	)	PUNCT
cjfa-63100	282	9	,	,	PUNCT
cjfa-63100	282	10	3–22	3–22	PROPN
cjfa-63100	282	11	.	.	PUNCT
cjfa-63100	283	1	https://	https://	PROPN
cjfa-63100	283	2	doi.org/10.1108/ejms-05-2022-0038	doi.org/10.1108/ejms-05-2022-0038	PROPN
cjfa-63100	283	3	.	.	PUNCT
cjfa-63100	284	1	oboh	oboh	PROPN
cjfa-63100	284	2	,	,	PUNCT
cjfa-63100	284	3	c.s	c.s	PROPN
cjfa-63100	284	4	.	.	PROPN
cjfa-63100	284	5	,	,	PUNCT
cjfa-63100	284	6	&	&	CCONJ
cjfa-63100	284	7	sproat	sproat	NOUN
cjfa-63100	284	8	,	,	PUNCT
cjfa-63100	284	9	p.	p.	NOUN
cjfa-63100	284	10	(	(	PUNCT
cjfa-63100	284	11	2024	2024	NUM
cjfa-63100	284	12	)	)	PUNCT
cjfa-63100	284	13	.	.	PUNCT
cjfa-63100	285	1	ethical	ethical	ADJ
cjfa-63100	285	2	ideology	ideology	NOUN
cjfa-63100	285	3	and	and	CCONJ
cjfa-63100	285	4	fraud	fraud	NOUN
cjfa-63100	285	5	rationalization	rationalization	NOUN
cjfa-63100	285	6	among	among	ADP
cjfa-63100	285	7	future	future	ADJ
cjfa-63100	285	8	accountants	accountant	NOUN
cjfa-63100	285	9	in	in	ADP
cjfa-63100	285	10	nigeria	nigeria	PROPN
cjfa-63100	285	11	.	.	PUNCT
cjfa-63100	286	1	africa	africa	PROPN
cjfa-63100	286	2	journal	journal	PROPN
cjfa-63100	286	3	of	of	ADP
cjfa-63100	286	4	management	management	NOUN
cjfa-63100	286	5	,	,	PUNCT
cjfa-63100	286	6	10(3	10(3	NUM
cjfa-63100	286	7	)	)	PUNCT
cjfa-63100	286	8	,	,	PUNCT
cjfa-63100	286	9	383–406	383–406	NUM
cjfa-63100	286	10	.	.	PUNCT
cjfa-63100	287	1	https://doi	https://doi	PROPN
cjfa-63100	287	2	.	.	PUNCT
cjfa-63100	287	3	org/10.1080/23322373.2024.2375947	org/10.1080/23322373.2024.2375947	PROPN
cjfa-63100	287	4	.	.	PUNCT
cjfa-63100	288	1	okpala	okpala	PROPN
cjfa-63100	288	2	,	,	PUNCT
cjfa-63100	288	3	o.p	o.p	PROPN
cjfa-63100	288	4	.	.	PROPN
cjfa-63100	288	5	,	,	PUNCT
cjfa-63100	288	6	&	&	CCONJ
cjfa-63100	288	7	iredele	iredele	PROPN
cjfa-63100	288	8	,	,	PUNCT
cjfa-63100	288	9	o.o	o.o	PROPN
cjfa-63100	288	10	.	.	PROPN
cjfa-63100	288	11	(	(	PUNCT
cjfa-63100	288	12	2018	2018	NUM
cjfa-63100	288	13	)	)	PUNCT
cjfa-63100	288	14	.	.	PUNCT
cjfa-63100	289	1	corporate	corporate	ADJ
cjfa-63100	289	2	social	social	ADJ
cjfa-63100	289	3	and	and	CCONJ
cjfa-63100	289	4	environmental	environmental	ADJ
cjfa-63100	289	5	disclosures	disclosure	NOUN
cjfa-63100	289	6	and	and	CCONJ
cjfa-63100	289	7	market	market	NOUN
cjfa-63100	289	8	value	value	NOUN
cjfa-63100	289	9	of	of	ADP
cjfa-63100	289	10	listed	list	VERB
cjfa-63100	289	11	firms	firm	NOUN
cjfa-63100	289	12	in	in	ADP
cjfa-63100	289	13	nigeria	nigeria	PROPN
cjfa-63100	289	14	.	.	PUNCT
cjfa-63100	290	1	copernican	copernican	PROPN
cjfa-63100	290	2	journal	journal	PROPN
cjfa-63100	290	3	of	of	ADP
cjfa-63100	290	4	finance	finance	PROPN
cjfa-63100	290	5	&	&	CCONJ
cjfa-63100	290	6	accounting	accounting	PROPN
cjfa-63100	290	7	,	,	PUNCT
cjfa-63100	290	8	7(3	7(3	NUM
cjfa-63100	290	9	)	)	PUNCT
cjfa-63100	290	10	,	,	PUNCT
cjfa-63100	290	11	9–28	9–28	NOUN
cjfa-63100	290	12	.	.	PUNCT
cjfa-63100	291	1	https://doi.org/10.12775/cjfa.2018.013	https://doi.org/10.12775/cjfa.2018.013	PROPN
cjfa-63100	291	2	.	.	PUNCT
cjfa-63100	292	1	olaoye	olaoye	PROPN
cjfa-63100	292	2	,	,	PUNCT
cjfa-63100	292	3	s.a	s.a	PROPN
cjfa-63100	292	4	.	.	PROPN
cjfa-63100	292	5	,	,	PUNCT
cjfa-63100	292	6	aguguom	aguguom	PROPN
cjfa-63100	292	7	,	,	PUNCT
cjfa-63100	292	8	t.a	t.a	PROPN
cjfa-63100	292	9	.	.	PROPN
cjfa-63100	292	10	,	,	PUNCT
cjfa-63100	292	11	safiriyu	safiriyu	NOUN
cjfa-63100	292	12	,	,	PUNCT
cjfa-63100	292	13	s.e	s.e	PROPN
cjfa-63100	292	14	.	.	PROPN
cjfa-63100	292	15	,	,	PUNCT
cjfa-63100	292	16	&	&	CCONJ
cjfa-63100	292	17	abiola	abiola	PROPN
cjfa-63100	292	18	,	,	PUNCT
cjfa-63100	292	19	t.	t.	PROPN
cjfa-63100	292	20	(	(	PUNCT
cjfa-63100	292	21	2019	2019	NUM
cjfa-63100	292	22	)	)	PUNCT
cjfa-63100	292	23	.	.	PUNCT
cjfa-63100	293	1	independence	independence	NOUN
cjfa-63100	293	2	of	of	ADP
cjfa-63100	293	3	statutory	statutory	ADJ
cjfa-63100	293	4	auditor	auditor	NOUN
cjfa-63100	293	5	and	and	CCONJ
cjfa-63100	293	6	reliability	reliability	NOUN
cjfa-63100	293	7	of	of	ADP
cjfa-63100	293	8	financial	financial	ADJ
cjfa-63100	293	9	statements	statement	NOUN
cjfa-63100	293	10	:	:	PUNCT
cjfa-63100	293	11	evidence	evidence	NOUN
cjfa-63100	293	12	from	from	ADP
cjfa-63100	293	13	listed	list	VERB
cjfa-63100	293	14	manufacturing	manufacturing	NOUN
cjfa-63100	293	15	firms	firm	NOUN
cjfa-63100	293	16	in	in	ADP
cjfa-63100	293	17	nigeria	nigeria	PROPN
cjfa-63100	293	18	.	.	PUNCT
cjfa-63100	294	1	international	international	ADJ
cjfa-63100	294	2	journal	journal	PROPN
cjfa-63100	294	3	of	of	ADP
cjfa-63100	294	4	asian	asian	ADJ
cjfa-63100	294	5	social	social	ADJ
cjfa-63100	294	6	science	science	NOUN
cjfa-63100	294	7	,	,	PUNCT
cjfa-63100	294	8	9(8	9(8	NUM
cjfa-63100	294	9	)	)	PUNCT
cjfa-63100	294	10	,	,	PUNCT
cjfa-63100	294	11	436–449	436–449	NUM
cjfa-63100	294	12	.	.	PUNCT
cjfa-63100	295	1	https://	https://	PROPN
cjfa-63100	295	2	doi.org/10.18488/journal.1.2019.98.436.449	doi.org/10.18488/journal.1.2019.98.436.449	PROPN
cjfa-63100	295	3	.	.	PUNCT
cjfa-63100	296	1	otusanya	otusanya	PROPN
cjfa-63100	296	2	,	,	PUNCT
cjfa-63100	296	3	o.j	o.j	PROPN
cjfa-63100	296	4	.	.	PROPN
cjfa-63100	296	5	,	,	PUNCT
cjfa-63100	296	6	lauwo	lauwo	PROPN
cjfa-63100	296	7	,	,	PUNCT
cjfa-63100	296	8	s.	s.	PROPN
cjfa-63100	296	9	,	,	PUNCT
cjfa-63100	296	10	&	&	CCONJ
cjfa-63100	296	11	ahmad	ahmad	PROPN
cjfa-63100	296	12	-	-	PUNCT
cjfa-63100	296	13	khair	khair	PROPN
cjfa-63100	296	14	,	,	PUNCT
cjfa-63100	296	15	a.h	a.h	PROPN
cjfa-63100	296	16	.	.	PROPN
cjfa-63100	296	17	(	(	PUNCT
cjfa-63100	296	18	2017	2017	NUM
cjfa-63100	296	19	)	)	PUNCT
cjfa-63100	296	20	.	.	PUNCT
cjfa-63100	297	1	the	the	DET
cjfa-63100	297	2	culpability	culpability	NOUN
cjfa-63100	297	3	of	of	ADP
cjfa-63100	297	4	accounting	accounting	NOUN
cjfa-63100	297	5	practice	practice	NOUN
cjfa-63100	297	6	in	in	ADP
cjfa-63100	297	7	promoting	promote	VERB
cjfa-63100	297	8	bribery	bribery	NOUN
cjfa-63100	297	9	and	and	CCONJ
cjfa-63100	297	10	corruption	corruption	NOUN
cjfa-63100	297	11	in	in	ADP
cjfa-63100	297	12	developing	develop	VERB
cjfa-63100	297	13	countries	country	NOUN
cjfa-63100	297	14	.	.	PUNCT
cjfa-63100	298	1	international	international	ADJ
cjfa-63100	298	2	journal	journal	PROPN
cjfa-63100	298	3	of	of	ADP
cjfa-63100	298	4	economics	economic	NOUN
cjfa-63100	298	5	and	and	CCONJ
cjfa-63100	298	6	accounting	accounting	NOUN
cjfa-63100	298	7	,	,	PUNCT
cjfa-63100	298	8	8(2	8(2	NUM
cjfa-63100	298	9	)	)	PUNCT
cjfa-63100	298	10	,	,	PUNCT
cjfa-63100	298	11	106–137	106–137	NUM
cjfa-63100	298	12	.	.	PUNCT
cjfa-63100	299	1	http://dx.doi.org/10.1504/	http://dx.doi.org/10.1504/	PUNCT
cjfa-63100	299	2	ijea.2017.10010289	ijea.2017.10010289	PROPN
cjfa-63100	299	3	.	.	PUNCT
cjfa-63100	300	1	oyewumi	oyewumi	PROPN
cjfa-63100	300	2	,	,	PUNCT
cjfa-63100	300	3	o.r	o.r	PROPN
cjfa-63100	300	4	.	.	PROPN
cjfa-63100	300	5	,	,	PUNCT
cjfa-63100	300	6	ogunmeru	ogunmeru	PROPN
cjfa-63100	300	7	,	,	PUNCT
cjfa-63100	300	8	o.a	o.a	PROPN
cjfa-63100	300	9	.	.	PROPN
cjfa-63100	300	10	,	,	PUNCT
cjfa-63100	300	11	&	&	CCONJ
cjfa-63100	300	12	oboh	oboh	PROPN
cjfa-63100	300	13	,	,	PUNCT
cjfa-63100	300	14	c.s	c.s	PROPN
cjfa-63100	300	15	.	.	PROPN
cjfa-63100	300	16	(	(	PUNCT
cjfa-63100	300	17	2018	2018	NUM
cjfa-63100	300	18	)	)	PUNCT
cjfa-63100	300	19	.	.	PUNCT
cjfa-63100	301	1	investment	investment	NOUN
cjfa-63100	301	2	in	in	ADP
cjfa-63100	301	3	corporate	corporate	ADJ
cjfa-63100	301	4	social	social	ADJ
cjfa-63100	301	5	responsibility	responsibility	NOUN
cjfa-63100	301	6	,	,	PUNCT
cjfa-63100	301	7	disclosure	disclosure	NOUN
cjfa-63100	301	8	practices	practice	NOUN
cjfa-63100	301	9	,	,	PUNCT
cjfa-63100	301	10	and	and	CCONJ
cjfa-63100	301	11	financial	financial	ADJ
cjfa-63100	301	12	performance	performance	NOUN
cjfa-63100	301	13	of	of	ADP
cjfa-63100	301	14	banks	bank	NOUN
cjfa-63100	301	15	in	in	ADP
cjfa-63100	301	16	nigeria	nigeria	PROPN
cjfa-63100	301	17	.	.	PUNCT
cjfa-63100	302	1	future	future	ADJ
cjfa-63100	302	2	business	business	NOUN
cjfa-63100	302	3	journal	journal	NOUN
cjfa-63100	302	4	,	,	PUNCT
cjfa-63100	302	5	4(2	4(2	NUM
cjfa-63100	302	6	)	)	PUNCT
cjfa-63100	302	7	,	,	PUNCT
cjfa-63100	302	8	195–205	195–205	NUM
cjfa-63100	302	9	.	.	PUNCT
cjfa-63100	303	1	https://doi.org/10.1016/j.fbj.2018.06.004	https://doi.org/10.1016/j.fbj.2018.06.004	PROPN
cjfa-63100	303	2	.	.	PUNCT
cjfa-63100	304	1	ridzky	ridzky	PROPN
cjfa-63100	304	2	,	,	PUNCT
cjfa-63100	304	3	m.	m.	NOUN
cjfa-63100	304	4	,	,	PUNCT
cjfa-63100	304	5	&	&	CCONJ
cjfa-63100	304	6	fitriany	fitriany	PROPN
cjfa-63100	304	7	,	,	PUNCT
cjfa-63100	304	8	f.	f.	PROPN
cjfa-63100	304	9	(	(	PUNCT
cjfa-63100	304	10	2022	2022	NUM
cjfa-63100	304	11	)	)	PUNCT
cjfa-63100	304	12	.	.	PUNCT
cjfa-63100	305	1	the	the	DET
cjfa-63100	305	2	impact	impact	NOUN
cjfa-63100	305	3	of	of	ADP
cjfa-63100	305	4	abnormal	abnormal	ADJ
cjfa-63100	305	5	audit	audit	NOUN
cjfa-63100	305	6	fees	fee	NOUN
cjfa-63100	305	7	on	on	ADP
cjfa-63100	305	8	audit	audit	NOUN
cjfa-63100	305	9	quality	quality	NOUN
cjfa-63100	305	10	:	:	PUNCT
cjfa-63100	305	11	a	a	DET
cjfa-63100	305	12	study	study	NOUN
cjfa-63100	305	13	of	of	ADP
cjfa-63100	305	14	asean	asean	ADJ
cjfa-63100	305	15	countries	country	NOUN
cjfa-63100	305	16	.	.	PUNCT
cjfa-63100	306	1	2nd	2nd	ADJ
cjfa-63100	306	2	virtual	virtual	ADJ
cjfa-63100	306	3	conference	conference	NOUN
cjfa-63100	306	4	on	on	ADP
cjfa-63100	306	5	social	social	ADJ
cjfa-63100	306	6	science	science	NOUN
cjfa-63100	306	7	in	in	ADP
cjfa-63100	306	8	law	law	NOUN
cjfa-63100	306	9	,	,	PUNCT
cjfa-63100	306	10	political	political	ADJ
cjfa-63100	306	11	issue	issue	NOUN
cjfa-63100	306	12	and	and	CCONJ
cjfa-63100	306	13	economic	economic	ADJ
cjfa-63100	306	14	development	development	NOUN
cjfa-63100	306	15	.	.	PUNCT
cjfa-63100	307	1	https://doi.org/10.18502/kss.v7i12.11544	https://doi.org/10.18502/kss.v7i12.11544	PROPN
cjfa-63100	307	2	.	.	PUNCT
cjfa-63100	308	1	safiuddin	safiuddin	PROPN
cjfa-63100	308	2	,	,	PUNCT
cjfa-63100	308	3	md	md	PROPN
cjfa-63100	308	4	.	.	PROPN
cjfa-63100	308	5	&	&	CCONJ
cjfa-63100	308	6	moshin	moshin	PROPN
cjfa-63100	308	7	.	.	PUNCT
cjfa-63100	309	1	md	md	PROPN
cjfa-63100	309	2	.	.	PUNCT
cjfa-63100	310	1	(	(	PUNCT
cjfa-63100	310	2	2016	2016	NUM
cjfa-63100	310	3	)	)	PUNCT
cjfa-63100	310	4	.	.	PUNCT
cjfa-63100	311	1	determinants	determinant	NOUN
cjfa-63100	311	2	of	of	ADP
cjfa-63100	311	3	audit	audit	NOUN
cjfa-63100	311	4	fees	fee	NOUN
cjfa-63100	311	5	:	:	PUNCT
cjfa-63100	311	6	an	an	DET
cjfa-63100	311	7	empirical	empirical	ADJ
cjfa-63100	311	8	study	study	NOUN
cjfa-63100	311	9	on	on	ADP
cjfa-63100	311	10	selected	select	VERB
cjfa-63100	311	11	listed	list	VERB
cjfa-63100	311	12	firms	firm	NOUN
cjfa-63100	311	13	of	of	ADP
cjfa-63100	311	14	bangladesh	bangladesh	PROPN
cjfa-63100	311	15	.	.	PUNCT
cjfa-63100	312	1	independent	independent	ADJ
cjfa-63100	312	2	business	business	PROPN
cjfa-63100	312	3	review	review	PROPN
cjfa-63100	312	4	,	,	PUNCT
cjfa-63100	312	5	9(1	9(1	NUM
cjfa-63100	312	6	)	)	PUNCT
cjfa-63100	312	7	,	,	PUNCT
cjfa-63100	312	8	116–131	116–131	NUM
cjfa-63100	312	9	.	.	PUNCT
cjfa-63100	313	1	simunic	simunic	ADJ
cjfa-63100	313	2	,	,	PUNCT
cjfa-63100	313	3	d.a	d.a	PROPN
cjfa-63100	313	4	.	.	PROPN
cjfa-63100	313	5	(	(	PUNCT
cjfa-63100	313	6	1980	1980	NUM
cjfa-63100	313	7	)	)	PUNCT
cjfa-63100	313	8	.	.	PUNCT
cjfa-63100	314	1	the	the	DET
cjfa-63100	314	2	pricing	pricing	NOUN
cjfa-63100	314	3	of	of	ADP
cjfa-63100	314	4	audit	audit	NOUN
cjfa-63100	314	5	services	service	NOUN
cjfa-63100	314	6	:	:	PUNCT
cjfa-63100	314	7	theory	theory	NOUN
cjfa-63100	314	8	and	and	CCONJ
cjfa-63100	314	9	evidence	evidence	NOUN
cjfa-63100	314	10	.	.	PUNCT
cjfa-63100	315	1	journal	journal	NOUN
cjfa-63100	315	2	of	of	ADP
cjfa-63100	315	3	accounting	accounting	NOUN
cjfa-63100	315	4	research	research	NOUN
cjfa-63100	315	5	,	,	PUNCT
cjfa-63100	315	6	18(1	18(1	NUM
cjfa-63100	315	7	)	)	PUNCT
cjfa-63100	315	8	,	,	PUNCT
cjfa-63100	315	9	161–190	161–190	NUM
cjfa-63100	315	10	.	.	PUNCT
cjfa-63100	316	1	https://doi.org/10.2307/2490397	https://doi.org/10.2307/2490397	PROPN
cjfa-63100	316	2	.	.	PUNCT
cjfa-63100	316	3	soyemi	soyemi	PROPN
cjfa-63100	316	4	,	,	PUNCT
cjfa-63100	316	5	k.a	k.a	PROPN
cjfa-63100	316	6	.	.	PROPN
cjfa-63100	316	7	,	,	PUNCT
cjfa-63100	316	8	&	&	CCONJ
cjfa-63100	316	9	olowookere	olowookere	ADV
cjfa-63100	316	10	,	,	PUNCT
cjfa-63100	316	11	j.k	j.k	PROPN
cjfa-63100	316	12	.	.	PROPN
cjfa-63100	317	1	(	(	PUNCT
cjfa-63100	317	2	2013	2013	NUM
cjfa-63100	317	3	)	)	PUNCT
cjfa-63100	317	4	.	.	PUNCT
cjfa-63100	318	1	determinants	determinant	NOUN
cjfa-63100	318	2	of	of	ADP
cjfa-63100	318	3	external	external	ADJ
cjfa-63100	318	4	audit	audit	NOUN
cjfa-63100	318	5	fees	fee	NOUN
cjfa-63100	318	6	:	:	PUNCT
cjfa-63100	318	7	evidence	evidence	NOUN
cjfa-63100	318	8	from	from	ADP
cjfa-63100	318	9	the	the	DET
cjfa-63100	318	10	banking	banking	NOUN
cjfa-63100	318	11	sector	sector	NOUN
cjfa-63100	318	12	in	in	ADP
cjfa-63100	318	13	nigeria	nigeria	PROPN
cjfa-63100	318	14	.	.	PUNCT
cjfa-63100	319	1	research	research	NOUN
cjfa-63100	319	2	journal	journal	PROPN
cjfa-63100	319	3	of	of	ADP
cjfa-63100	319	4	finance	finance	NOUN
cjfa-63100	319	5	and	and	CCONJ
cjfa-63100	319	6	accounting	accounting	NOUN
cjfa-63100	319	7	,	,	PUNCT
cjfa-63100	319	8	4(15	4(15	NUM
cjfa-63100	319	9	)	)	PUNCT
cjfa-63100	319	10	,	,	PUNCT
cjfa-63100	319	11	50–58	50–58	NUM
cjfa-63100	319	12	.	.	PUNCT
cjfa-63100	320	1	urhoghide	urhoghide	PROPN
cjfa-63100	320	2	,	,	PUNCT
cjfa-63100	320	3	r.o	r.o	PROPN
cjfa-63100	320	4	.	.	PROPN
cjfa-63100	320	5	,	,	PUNCT
cjfa-63100	320	6	&	&	CCONJ
cjfa-63100	320	7	izedonmi	izedonmi	PROPN
cjfa-63100	320	8	,	,	PUNCT
cjfa-63100	320	9	f.	f.	PROPN
cjfa-63100	320	10	(	(	PUNCT
cjfa-63100	320	11	2015	2015	NUM
cjfa-63100	320	12	)	)	PUNCT
cjfa-63100	320	13	.	.	PUNCT
cjfa-63100	321	1	an	an	DET
cjfa-63100	321	2	empirical	empirical	ADJ
cjfa-63100	321	3	investigation	investigation	NOUN
cjfa-63100	321	4	of	of	ADP
cjfa-63100	321	5	audit	audit	NOUN
cjfa-63100	321	6	fee	fee	NOUN
cjfa-63100	321	7	determinants	determinant	NOUN
cjfa-63100	321	8	in	in	ADP
cjfa-63100	321	9	nigeria	nigeria	PROPN
cjfa-63100	321	10	.	.	PUNCT
cjfa-63100	322	1	international	international	ADJ
cjfa-63100	322	2	journal	journal	PROPN
cjfa-63100	322	3	of	of	ADP
cjfa-63100	322	4	business	business	NOUN
cjfa-63100	322	5	and	and	CCONJ
cjfa-63100	322	6	social	social	ADJ
cjfa-63100	322	7	research	research	NOUN
cjfa-63100	322	8	,	,	PUNCT
cjfa-63100	322	9	5(8	5(8	NUM
cjfa-63100	322	10	)	)	PUNCT
cjfa-63100	322	11	,	,	PUNCT
cjfa-63100	322	12	18–58	18–58	NUM
cjfa-63100	322	13	.	.	PUNCT
cjfa-63100	323	1	goodnews	goodnews	PROPN
cjfa-63100	323	2	kolawole	kolawole	PROPN
cjfa-63100	323	3	gureje	gureje	NOUN
cjfa-63100	323	4	,	,	PUNCT
cjfa-63100	323	5	okwy	okwy	PROPN
cjfa-63100	323	6	peter	peter	PROPN
cjfa-63100	323	7	okpala	okpala	PROPN
cjfa-63100	323	8	,	,	PUNCT
cjfa-63100	323	9	collins	collins	PROPN
cjfa-63100	323	10	sankay	sankay	PROPN
cjfa-63100	323	11	oboh4646	oboh4646	PROPN
cjfa-63100	323	12	van	van	PROPN
cjfa-63100	323	13	,	,	PUNCT
cjfa-63100	323	14	h.n	h.n	PROPN
cjfa-63100	323	15	.	.	PROPN
cjfa-63100	323	16	,	,	PUNCT
cjfa-63100	323	17	thanh	thanh	PROPN
cjfa-63100	323	18	,	,	PUNCT
cjfa-63100	323	19	h.p	h.p	PROPN
cjfa-63100	323	20	.	.	PROPN
cjfa-63100	323	21	,	,	PUNCT
cjfa-63100	323	22	thanh	thanh	ADJ
cjfa-63100	323	23	,	,	PUNCT
cjfa-63100	323	24	c.n	c.n	PROPN
cjfa-63100	323	25	.	.	PROPN
cjfa-63100	323	26	,	,	PUNCT
cjfa-63100	323	27	ngoc	ngoc	PROPN
cjfa-63100	323	28	,	,	PUNCT
cjfa-63100	323	29	d.n	d.n	PROPN
cjfa-63100	323	30	.	.	PROPN
cjfa-63100	323	31	,	,	PUNCT
cjfa-63100	323	32	&	&	CCONJ
cjfa-63100	323	33	hai	hai	PROPN
cjfa-63100	323	34	,	,	PUNCT
cjfa-63100	323	35	g.h	g.h	PROPN
cjfa-63100	323	36	.	.	PROPN
cjfa-63100	323	37	(	(	PUNCT
cjfa-63100	323	38	2022	2022	NUM
cjfa-63100	323	39	)	)	PUNCT
cjfa-63100	323	40	.	.	PUNCT
cjfa-63100	324	1	study	study	NOUN
cjfa-63100	324	2	on	on	ADP
cjfa-63100	324	3	factors	factor	NOUN
cjfa-63100	324	4	affecting	affect	VERB
cjfa-63100	324	5	audit	audit	NOUN
cjfa-63100	324	6	fees	fee	NOUN
cjfa-63100	324	7	and	and	CCONJ
cjfa-63100	324	8	audit	audit	NOUN
cjfa-63100	324	9	quality	quality	NOUN
cjfa-63100	324	10	through	through	ADP
cjfa-63100	324	11	auditors	auditor	NOUN
cjfa-63100	324	12	’	’	PART
cjfa-63100	324	13	perceptions	perception	NOUN
cjfa-63100	324	14	:	:	PUNCT
cjfa-63100	324	15	evidence	evidence	NOUN
cjfa-63100	324	16	from	from	ADP
cjfa-63100	324	17	an	an	DET
cjfa-63100	324	18	emerging	emerge	VERB
cjfa-63100	324	19	economy	economy	NOUN
cjfa-63100	324	20	.	.	PUNCT
cjfa-63100	325	1	problems	problem	NOUN
cjfa-63100	325	2	and	and	CCONJ
cjfa-63100	325	3	perspectives	perspective	NOUN
cjfa-63100	325	4	in	in	ADP
cjfa-63100	325	5	management	management	NOUN
cjfa-63100	325	6	,	,	PUNCT
cjfa-63100	325	7	20(2	20(2	NUM
cjfa-63100	325	8	)	)	PUNCT
cjfa-63100	325	9	,	,	PUNCT
cjfa-63100	325	10	471–485	471–485	NUM
cjfa-63100	325	11	.	.	PUNCT
cjfa-63100	326	1	http://dx.doi.org/10.21511/ppm.20(2).2022.39	http://dx.doi.org/10.21511/ppm.20(2).2022.39	PROPN
cjfa-63100	326	2	.	.	PUNCT
cjfa-63100	327	1	widmann	widmann	PROPN
cjfa-63100	327	2	,	,	PUNCT
cjfa-63100	327	3	m.	m.	NOUN
cjfa-63100	327	4	,	,	PUNCT
cjfa-63100	327	5	follert	follert	NOUN
cjfa-63100	327	6	,	,	PUNCT
cjfa-63100	327	7	f.	f.	PROPN
cjfa-63100	327	8	,	,	PUNCT
cjfa-63100	327	9	&	&	CCONJ
cjfa-63100	327	10	wolz	wolz	NOUN
cjfa-63100	327	11	,	,	PUNCT
cjfa-63100	327	12	m.	m.	NOUN
cjfa-63100	327	13	(	(	PUNCT
cjfa-63100	327	14	2021	2021	NUM
cjfa-63100	327	15	)	)	PUNCT
cjfa-63100	327	16	.	.	PUNCT
cjfa-63100	328	1	what	what	PRON
cjfa-63100	328	2	is	be	AUX
cjfa-63100	328	3	it	it	PRON
cjfa-63100	328	4	going	go	VERB
cjfa-63100	328	5	to	to	PART
cjfa-63100	328	6	cost	cost	VERB
cjfa-63100	328	7	?	?	PUNCT
cjfa-63100	329	1	empirical	empirical	ADJ
cjfa-63100	329	2	evidence	evidence	NOUN
cjfa-63100	329	3	from	from	ADP
cjfa-63100	329	4	a	a	DET
cjfa-63100	329	5	systematic	systematic	ADJ
cjfa-63100	329	6	literature	literature	NOUN
cjfa-63100	329	7	review	review	NOUN
cjfa-63100	329	8	of	of	ADP
cjfa-63100	329	9	audit	audit	NOUN
cjfa-63100	329	10	fee	fee	NOUN
cjfa-63100	329	11	determinants	determinant	NOUN
cjfa-63100	329	12	.	.	PUNCT
cjfa-63100	330	1	management	management	NOUN
cjfa-63100	330	2	review	review	NOUN
cjfa-63100	330	3	quarterly	quarterly	ADJ
cjfa-63100	330	4	,	,	PUNCT
cjfa-63100	330	5	71(2	71(2	NUM
cjfa-63100	330	6	)	)	PUNCT
cjfa-63100	330	7	,	,	PUNCT
cjfa-63100	330	8	455–489	455–489	NUM
cjfa-63100	330	9	.	.	PUNCT
cjfa-63100	331	1	https://doi.org/10.1007/s11301-020-00190-w	https://doi.org/10.1007/s11301-020-00190-w	PROPN
cjfa-63100	331	2	.	.	PUNCT