id	sid	tid	token	lemma	pos
easat-10435	1	1	edelweiss	edelweiss	PROPN
easat-10435	1	2	applied	apply	VERB
easat-10435	1	3	science	science	NOUN
easat-10435	1	4	and	and	CCONJ
easat-10435	1	5	technology	technology	NOUN
easat-10435	1	6	issn	issn	PROPN
easat-10435	1	7	:	:	PUNCT
easat-10435	1	8	2576	2576	NUM
easat-10435	1	9	-	-	SYM
easat-10435	1	10	8484	8484	NUM
easat-10435	1	11	vol	vol	NOUN
easat-10435	1	12	.	.	PROPN
easat-10435	2	1	9	9	NUM
easat-10435	2	2	,	,	PUNCT
easat-10435	2	3	no	no	INTJ
easat-10435	2	4	.	.	NOUN
easat-10435	2	5	10	10	NUM
easat-10435	2	6	,	,	PUNCT
easat-10435	2	7	359	359	NUM
easat-10435	2	8	-	-	SYM
easat-10435	2	9	377	377	NUM
easat-10435	2	10	2025	2025	NUM
easat-10435	2	11	publisher	publisher	NOUN
easat-10435	2	12	:	:	PUNCT
easat-10435	2	13	learning	learn	VERB
easat-10435	2	14	gate	gate	NOUN
easat-10435	2	15	doi	doi	PROPN
easat-10435	2	16	:	:	PUNCT
easat-10435	2	17	10.55214/2576	10.55214/2576	NUM
easat-10435	2	18	-	-	SYM
easat-10435	2	19	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	2	20	©	©	PROPN
easat-10435	2	21	2025	2025	NUM
easat-10435	2	22	by	by	ADP
easat-10435	2	23	the	the	DET
easat-10435	2	24	authors	author	NOUN
easat-10435	2	25	;	;	PUNCT
easat-10435	2	26	licensee	licensee	PROPN
easat-10435	2	27	learning	learning	NOUN
easat-10435	2	28	gate	gate	NOUN
easat-10435	3	1	©	©	PROPN
easat-10435	3	2	2025	2025	NUM
easat-10435	3	3	by	by	ADP
easat-10435	3	4	the	the	DET
easat-10435	3	5	authors	author	NOUN
easat-10435	3	6	;	;	PUNCT
easat-10435	3	7	licensee	licensee	PROPN
easat-10435	3	8	learning	learning	NOUN
easat-10435	3	9	gate	gate	NOUN
easat-10435	3	10	history	history	NOUN
easat-10435	3	11	:	:	PUNCT
easat-10435	3	12	received	receive	VERB
easat-10435	3	13	:	:	PUNCT
easat-10435	3	14	7	7	NUM
easat-10435	3	15	august	august	PROPN
easat-10435	3	16	2025	2025	NUM
easat-10435	3	17	;	;	PUNCT
easat-10435	3	18	revised	revise	VERB
easat-10435	3	19	:	:	PUNCT
easat-10435	3	20	8	8	NUM
easat-10435	3	21	september	september	PROPN
easat-10435	3	22	2025	2025	NUM
easat-10435	3	23	;	;	PUNCT
easat-10435	3	24	accepted	accept	VERB
easat-10435	3	25	:	:	PUNCT
easat-10435	3	26	12	12	NUM
easat-10435	3	27	september	september	PROPN
easat-10435	3	28	2025	2025	NUM
easat-10435	3	29	;	;	PUNCT
easat-10435	3	30	published	publish	VERB
easat-10435	3	31	:	:	PUNCT
easat-10435	4	1	9	9	NUM
easat-10435	4	2	october	october	NOUN
easat-10435	4	3	2025	2025	NUM
easat-10435	4	4	*	*	PUNCT
easat-10435	4	5	correspondence	correspondence	NOUN
easat-10435	4	6	:	:	PUNCT
easat-10435	4	7	zineb.simou@uit.ac.ma	zineb.simou@uit.ac.ma	PROPN
easat-10435	4	8	internal	internal	ADJ
easat-10435	4	9	audit	audit	NOUN
easat-10435	4	10	and	and	CCONJ
easat-10435	4	11	governance	governance	NOUN
easat-10435	4	12	of	of	ADP
easat-10435	4	13	moroccan	moroccan	ADJ
easat-10435	4	14	local	local	ADJ
easat-10435	4	15	authorities	authority	NOUN
easat-10435	4	16	:	:	PUNCT
easat-10435	4	17	drafting	draft	VERB
easat-10435	4	18	a	a	DET
easat-10435	4	19	conceptual	conceptual	ADJ
easat-10435	4	20	model	model	NOUN
easat-10435	4	21	zineb	zineb	PROPN
easat-10435	4	22	simou1	simou1	PROPN
easat-10435	4	23	*	*	PROPN
easat-10435	4	24	,	,	PUNCT
easat-10435	4	25	driss	driss	PROPN
easat-10435	4	26	daoui2	daoui2	PROPN
easat-10435	5	1	1,2laboratory	1,2laboratory	NUM
easat-10435	5	2	of	of	ADP
easat-10435	5	3	management	management	NOUN
easat-10435	5	4	sciences	science	NOUN
easat-10435	5	5	of	of	ADP
easat-10435	5	6	organizations	organization	NOUN
easat-10435	5	7	,	,	PUNCT
easat-10435	5	8	faculty	faculty	NOUN
easat-10435	5	9	of	of	ADP
easat-10435	5	10	sciences	science	NOUN
easat-10435	5	11	,	,	PUNCT
easat-10435	5	12	kenitra	kenitra	PROPN
easat-10435	5	13	,	,	PUNCT
easat-10435	5	14	ibn	ibn	PROPN
easat-10435	5	15	tofail	tofail	NOUN
easat-10435	5	16	university	university	NOUN
easat-10435	5	17	,	,	PUNCT
easat-10435	5	18	morocco	morocco	PROPN
easat-10435	5	19	;	;	PUNCT
easat-10435	5	20	zineb.simou@uit.ac.ma	zineb.simou@uit.ac.ma	PROPN
easat-10435	5	21	(	(	PUNCT
easat-10435	5	22	z.s	z.s	PROPN
easat-10435	5	23	.	.	PUNCT
easat-10435	5	24	)	)	PUNCT
easat-10435	6	1	driss.daoui@uit.ac.ma	driss.daoui@uit.ac.ma	NOUN
easat-10435	6	2	(	(	PUNCT
easat-10435	6	3	d.a	d.a	PROPN
easat-10435	6	4	.	.	PUNCT
easat-10435	6	5	)	)	PUNCT
easat-10435	6	6	.	.	PUNCT
easat-10435	7	1	abstract	abstract	ADV
easat-10435	7	2	:	:	PUNCT
easat-10435	7	3	this	this	DET
easat-10435	7	4	article	article	NOUN
easat-10435	7	5	proposes	propose	VERB
easat-10435	7	6	a	a	DET
easat-10435	7	7	conceptual	conceptual	ADJ
easat-10435	7	8	model	model	NOUN
easat-10435	7	9	analyzing	analyze	VERB
easat-10435	7	10	the	the	DET
easat-10435	7	11	contribution	contribution	NOUN
easat-10435	7	12	of	of	ADP
easat-10435	7	13	internal	internal	ADJ
easat-10435	7	14	audit	audit	NOUN
easat-10435	7	15	to	to	ADP
easat-10435	7	16	the	the	DET
easat-10435	7	17	governance	governance	NOUN
easat-10435	7	18	of	of	ADP
easat-10435	7	19	moroccan	moroccan	ADJ
easat-10435	7	20	local	local	ADJ
easat-10435	7	21	authorities	authority	NOUN
easat-10435	7	22	.	.	PUNCT
easat-10435	8	1	based	base	VERB
easat-10435	8	2	on	on	ADP
easat-10435	8	3	a	a	DET
easat-10435	8	4	qualitative	qualitative	ADJ
easat-10435	8	5	comparative	comparative	ADJ
easat-10435	8	6	analysis	analysis	NOUN
easat-10435	8	7	of	of	ADP
easat-10435	8	8	22	22	NUM
easat-10435	8	9	empirical	empirical	ADJ
easat-10435	8	10	studies	study	NOUN
easat-10435	8	11	,	,	PUNCT
easat-10435	8	12	the	the	DET
easat-10435	8	13	model	model	NOUN
easat-10435	8	14	explores	explore	VERB
easat-10435	8	15	how	how	SCONJ
easat-10435	8	16	internal	internal	ADJ
easat-10435	8	17	auditing	auditing	NOUN
easat-10435	8	18	strengthens	strengthen	VERB
easat-10435	8	19	transparency	transparency	NOUN
easat-10435	8	20	,	,	PUNCT
easat-10435	8	21	accountability	accountability	NOUN
easat-10435	8	22	,	,	PUNCT
easat-10435	8	23	and	and	CCONJ
easat-10435	8	24	efficiency	efficiency	NOUN
easat-10435	8	25	in	in	ADP
easat-10435	8	26	local	local	ADJ
easat-10435	8	27	governance	governance	NOUN
easat-10435	8	28	.	.	PUNCT
easat-10435	9	1	it	it	PRON
easat-10435	9	2	identifies	identify	VERB
easat-10435	9	3	mediating	mediate	VERB
easat-10435	9	4	factors	factor	NOUN
easat-10435	9	5	such	such	ADJ
easat-10435	9	6	as	as	ADP
easat-10435	9	7	organizational	organizational	ADJ
easat-10435	9	8	climate	climate	NOUN
easat-10435	9	9	and	and	CCONJ
easat-10435	9	10	process	process	NOUN
easat-10435	9	11	optimization	optimization	NOUN
easat-10435	9	12	,	,	PUNCT
easat-10435	9	13	as	as	ADV
easat-10435	9	14	well	well	ADV
easat-10435	9	15	as	as	ADP
easat-10435	9	16	moderating	moderate	VERB
easat-10435	9	17	factors	factor	NOUN
easat-10435	9	18	,	,	PUNCT
easat-10435	9	19	including	include	VERB
easat-10435	9	20	leadership	leadership	NOUN
easat-10435	9	21	and	and	CCONJ
easat-10435	9	22	citizen	citizen	NOUN
easat-10435	9	23	engagement	engagement	NOUN
easat-10435	9	24	.	.	PUNCT
easat-10435	10	1	the	the	DET
easat-10435	10	2	framework	framework	NOUN
easat-10435	10	3	emphasizes	emphasize	VERB
easat-10435	10	4	the	the	DET
easat-10435	10	5	strategic	strategic	ADJ
easat-10435	10	6	role	role	NOUN
easat-10435	10	7	of	of	ADP
easat-10435	10	8	internal	internal	ADJ
easat-10435	10	9	audit	audit	NOUN
easat-10435	10	10	as	as	ADP
easat-10435	10	11	the	the	DET
easat-10435	10	12	third	third	ADJ
easat-10435	10	13	line	line	NOUN
easat-10435	10	14	of	of	ADP
easat-10435	10	15	defense	defense	NOUN
easat-10435	10	16	,	,	PUNCT
easat-10435	10	17	highlighting	highlight	VERB
easat-10435	10	18	its	its	PRON
easat-10435	10	19	independence	independence	NOUN
easat-10435	10	20	,	,	PUNCT
easat-10435	10	21	competence	competence	NOUN
easat-10435	10	22	,	,	PUNCT
easat-10435	10	23	communication	communication	NOUN
easat-10435	10	24	,	,	PUNCT
easat-10435	10	25	and	and	CCONJ
easat-10435	10	26	follow	follow	VERB
easat-10435	10	27	-	-	PUNCT
easat-10435	10	28	up	up	ADP
easat-10435	10	29	mechanisms	mechanism	NOUN
easat-10435	10	30	.	.	PUNCT
easat-10435	11	1	findings	finding	NOUN
easat-10435	11	2	from	from	ADP
easat-10435	11	3	recent	recent	ADJ
easat-10435	11	4	moroccan	moroccan	NOUN
easat-10435	11	5	and	and	CCONJ
easat-10435	11	6	international	international	ADJ
easat-10435	11	7	studies	study	NOUN
easat-10435	11	8	show	show	VERB
easat-10435	11	9	that	that	SCONJ
easat-10435	11	10	internal	internal	ADJ
easat-10435	11	11	audit	audit	NOUN
easat-10435	11	12	enhances	enhance	VERB
easat-10435	11	13	resource	resource	NOUN
easat-10435	11	14	management	management	NOUN
easat-10435	11	15	and	and	CCONJ
easat-10435	11	16	policy	policy	NOUN
easat-10435	11	17	implementation	implementation	NOUN
easat-10435	11	18	but	but	CCONJ
easat-10435	11	19	faces	face	VERB
easat-10435	11	20	challenges	challenge	NOUN
easat-10435	11	21	related	relate	VERB
easat-10435	11	22	to	to	ADP
easat-10435	11	23	limited	limited	ADJ
easat-10435	11	24	autonomy	autonomy	NOUN
easat-10435	11	25	,	,	PUNCT
easat-10435	11	26	weak	weak	ADJ
easat-10435	11	27	enforcement	enforcement	NOUN
easat-10435	11	28	of	of	ADP
easat-10435	11	29	recommendations	recommendation	NOUN
easat-10435	11	30	,	,	PUNCT
easat-10435	11	31	and	and	CCONJ
easat-10435	11	32	lack	lack	NOUN
easat-10435	11	33	of	of	ADP
easat-10435	11	34	professionalization	professionalization	NOUN
easat-10435	11	35	.	.	PUNCT
easat-10435	12	1	this	this	DET
easat-10435	12	2	article	article	NOUN
easat-10435	12	3	provides	provide	VERB
easat-10435	12	4	a	a	DET
easat-10435	12	5	theoretical	theoretical	ADJ
easat-10435	12	6	foundation	foundation	NOUN
easat-10435	12	7	for	for	ADP
easat-10435	12	8	future	future	ADJ
easat-10435	12	9	empirical	empirical	ADJ
easat-10435	12	10	research	research	NOUN
easat-10435	12	11	through	through	ADP
easat-10435	12	12	interviews	interview	NOUN
easat-10435	12	13	and	and	CCONJ
easat-10435	12	14	surveys	survey	NOUN
easat-10435	12	15	with	with	ADP
easat-10435	12	16	local	local	ADJ
easat-10435	12	17	officials	official	NOUN
easat-10435	12	18	and	and	CCONJ
easat-10435	12	19	managers	manager	NOUN
easat-10435	12	20	.	.	PUNCT
easat-10435	13	1	by	by	ADP
easat-10435	13	2	integrating	integrate	VERB
easat-10435	13	3	diverse	diverse	ADJ
easat-10435	13	4	perspectives	perspective	NOUN
easat-10435	13	5	,	,	PUNCT
easat-10435	13	6	the	the	DET
easat-10435	13	7	model	model	NOUN
easat-10435	13	8	contributes	contribute	VERB
easat-10435	13	9	to	to	ADP
easat-10435	13	10	a	a	DET
easat-10435	13	11	better	well	ADJ
easat-10435	13	12	understanding	understanding	NOUN
easat-10435	13	13	of	of	ADP
easat-10435	13	14	governance	governance	NOUN
easat-10435	13	15	dynamics	dynamic	NOUN
easat-10435	13	16	in	in	ADP
easat-10435	13	17	developing	develop	VERB
easat-10435	13	18	countries	country	NOUN
easat-10435	13	19	and	and	CCONJ
easat-10435	13	20	offers	offer	VERB
easat-10435	13	21	practical	practical	ADJ
easat-10435	13	22	insights	insight	NOUN
easat-10435	13	23	to	to	PART
easat-10435	13	24	improve	improve	VERB
easat-10435	13	25	transparency	transparency	NOUN
easat-10435	13	26	and	and	CCONJ
easat-10435	13	27	citizen	citizen	NOUN
easat-10435	13	28	participation	participation	NOUN
easat-10435	13	29	within	within	ADP
easat-10435	13	30	moroccan	moroccan	ADJ
easat-10435	13	31	local	local	ADJ
easat-10435	13	32	governments	government	NOUN
easat-10435	13	33	.	.	PUNCT
easat-10435	14	1	keywords	keyword	NOUN
easat-10435	14	2	:	:	PUNCT
easat-10435	14	3	conceptual	conceptual	ADJ
easat-10435	14	4	model	model	NOUN
easat-10435	14	5	,	,	PUNCT
easat-10435	14	6	internal	internal	ADJ
easat-10435	14	7	audit	audit	NOUN
easat-10435	14	8	,	,	PUNCT
easat-10435	14	9	local	local	ADJ
easat-10435	14	10	authorities	authority	NOUN
easat-10435	14	11	,	,	PUNCT
easat-10435	14	12	morocco	morocco	PROPN
easat-10435	14	13	,	,	PUNCT
easat-10435	14	14	public	public	ADJ
easat-10435	14	15	governance	governance	NOUN
easat-10435	14	16	.	.	PUNCT
easat-10435	15	1	1	1	X
easat-10435	15	2	.	.	X
easat-10435	15	3	introduction	introduction	NOUN
easat-10435	15	4	in	in	ADP
easat-10435	15	5	a	a	DET
easat-10435	15	6	global	global	ADJ
easat-10435	15	7	context	context	NOUN
easat-10435	15	8	characterized	characterize	VERB
easat-10435	15	9	by	by	ADP
easat-10435	15	10	the	the	DET
easat-10435	15	11	modernization	modernization	NOUN
easat-10435	15	12	of	of	ADP
easat-10435	15	13	public	public	ADJ
easat-10435	15	14	governance	governance	NOUN
easat-10435	15	15	,	,	PUNCT
easat-10435	15	16	governments	government	NOUN
easat-10435	15	17	are	be	AUX
easat-10435	15	18	increasingly	increasingly	ADV
easat-10435	15	19	adopting	adopt	VERB
easat-10435	15	20	mechanisms	mechanism	NOUN
easat-10435	15	21	aimed	aim	VERB
easat-10435	15	22	at	at	ADP
easat-10435	15	23	enhancing	enhance	VERB
easat-10435	15	24	efficiency	efficiency	NOUN
easat-10435	15	25	,	,	PUNCT
easat-10435	15	26	transparency	transparency	NOUN
easat-10435	15	27	,	,	PUNCT
easat-10435	15	28	and	and	CCONJ
easat-10435	15	29	accountability	accountability	NOUN
easat-10435	15	30	in	in	ADP
easat-10435	15	31	public	public	ADJ
easat-10435	15	32	sector	sector	NOUN
easat-10435	15	33	management	management	NOUN
easat-10435	15	34	.	.	PUNCT
easat-10435	16	1	morocco	morocco	PROPN
easat-10435	16	2	,	,	PUNCT
easat-10435	16	3	through	through	ADP
easat-10435	16	4	a	a	DET
easat-10435	16	5	process	process	NOUN
easat-10435	16	6	of	of	ADP
easat-10435	16	7	deep	deep	ADJ
easat-10435	16	8	reforms	reform	NOUN
easat-10435	16	9	,	,	PUNCT
easat-10435	16	10	aligns	align	VERB
easat-10435	16	11	itself	itself	PRON
easat-10435	16	12	with	with	ADP
easat-10435	16	13	this	this	DET
easat-10435	16	14	dynamic	dynamic	NOUN
easat-10435	16	15	by	by	ADP
easat-10435	16	16	implementing	implement	VERB
easat-10435	16	17	internal	internal	ADJ
easat-10435	16	18	control	control	NOUN
easat-10435	16	19	systems	system	NOUN
easat-10435	16	20	.	.	PUNCT
easat-10435	17	1	since	since	SCONJ
easat-10435	17	2	its	its	PRON
easat-10435	17	3	introduction	introduction	NOUN
easat-10435	17	4	in	in	ADP
easat-10435	17	5	1993	1993	NUM
easat-10435	17	6	through	through	ADP
easat-10435	17	7	a	a	DET
easat-10435	17	8	royal	royal	ADJ
easat-10435	17	9	letter	letter	NOUN
easat-10435	17	10	addressed	address	VERB
easat-10435	17	11	to	to	ADP
easat-10435	17	12	the	the	DET
easat-10435	17	13	prime	prime	ADJ
easat-10435	17	14	minister	minister	NOUN
easat-10435	17	15	,	,	PUNCT
easat-10435	17	16	internal	internal	ADJ
easat-10435	17	17	audit	audit	NOUN
easat-10435	17	18	has	have	AUX
easat-10435	17	19	established	establish	VERB
easat-10435	17	20	itself	itself	PRON
easat-10435	17	21	as	as	ADP
easat-10435	17	22	a	a	DET
easat-10435	17	23	strategic	strategic	ADJ
easat-10435	17	24	tool	tool	NOUN
easat-10435	17	25	for	for	ADP
easat-10435	17	26	optimizing	optimize	VERB
easat-10435	17	27	the	the	DET
easat-10435	17	28	use	use	NOUN
easat-10435	17	29	of	of	ADP
easat-10435	17	30	public	public	ADJ
easat-10435	17	31	resources	resource	NOUN
easat-10435	17	32	and	and	CCONJ
easat-10435	17	33	promoting	promote	VERB
easat-10435	17	34	rigorous	rigorous	ADJ
easat-10435	17	35	and	and	CCONJ
easat-10435	17	36	transparent	transparent	ADJ
easat-10435	17	37	governance	governance	NOUN
easat-10435	17	38	.	.	PUNCT
easat-10435	18	1	public	public	ADJ
easat-10435	18	2	governance	governance	NOUN
easat-10435	18	3	in	in	ADP
easat-10435	18	4	morocco	morocco	PROPN
easat-10435	18	5	was	be	AUX
easat-10435	18	6	further	far	ADV
easat-10435	18	7	reinforced	reinforce	VERB
easat-10435	18	8	in	in	ADP
easat-10435	18	9	2008	2008	NUM
easat-10435	18	10	with	with	ADP
easat-10435	18	11	the	the	DET
easat-10435	18	12	adoption	adoption	NOUN
easat-10435	18	13	of	of	ADP
easat-10435	18	14	the	the	DET
easat-10435	18	15	moroccan	moroccan	PROPN
easat-10435	18	16	code	code	PROPN
easat-10435	18	17	of	of	ADP
easat-10435	18	18	good	good	ADJ
easat-10435	18	19	governance	governance	NOUN
easat-10435	18	20	practices	practice	NOUN
easat-10435	18	21	for	for	ADP
easat-10435	18	22	public	public	ADJ
easat-10435	18	23	institutions	institution	NOUN
easat-10435	18	24	and	and	CCONJ
easat-10435	18	25	enterprises	enterprise	NOUN
easat-10435	18	26	.	.	PUNCT
easat-10435	19	1	this	this	DET
easat-10435	19	2	framework	framework	NOUN
easat-10435	19	3	strengthened	strengthen	VERB
easat-10435	19	4	the	the	DET
easat-10435	19	5	role	role	NOUN
easat-10435	19	6	of	of	ADP
easat-10435	19	7	internal	internal	ADJ
easat-10435	19	8	audit	audit	NOUN
easat-10435	19	9	,	,	PUNCT
easat-10435	19	10	positioning	position	VERB
easat-10435	19	11	it	it	PRON
easat-10435	19	12	as	as	ADP
easat-10435	19	13	a	a	DET
easat-10435	19	14	fundamental	fundamental	ADJ
easat-10435	19	15	instrument	instrument	NOUN
easat-10435	19	16	for	for	ADP
easat-10435	19	17	ensuring	ensure	VERB
easat-10435	19	18	institutional	institutional	ADJ
easat-10435	19	19	performance	performance	NOUN
easat-10435	19	20	and	and	CCONJ
easat-10435	19	21	the	the	DET
easat-10435	19	22	sound	sound	ADJ
easat-10435	19	23	management	management	NOUN
easat-10435	19	24	of	of	ADP
easat-10435	19	25	public	public	ADJ
easat-10435	19	26	funds	fund	NOUN
easat-10435	19	27	.	.	PUNCT
easat-10435	20	1	this	this	DET
easat-10435	20	2	evolution	evolution	NOUN
easat-10435	20	3	has	have	AUX
easat-10435	20	4	been	be	AUX
easat-10435	20	5	supported	support	VERB
easat-10435	20	6	by	by	ADP
easat-10435	20	7	key	key	ADJ
easat-10435	20	8	legislative	legislative	ADJ
easat-10435	20	9	texts	text	NOUN
easat-10435	20	10	,	,	PUNCT
easat-10435	20	11	including	include	VERB
easat-10435	20	12	decree	decree	NOUN
easat-10435	20	13	no	no	NOUN
easat-10435	20	14	.	.	NOUN
easat-10435	20	15	2	2	NUM
easat-10435	20	16	-	-	SYM
easat-10435	20	17	12	12	NUM
easat-10435	20	18	-	-	SYM
easat-10435	20	19	349	349	NUM
easat-10435	20	20	on	on	ADP
easat-10435	20	21	public	public	ADJ
easat-10435	20	22	procurement	procurement	NOUN
easat-10435	20	23	,	,	PUNCT
easat-10435	20	24	which	which	PRON
easat-10435	20	25	mandates	mandate	VERB
easat-10435	20	26	the	the	DET
easat-10435	20	27	audit	audit	NOUN
easat-10435	20	28	of	of	ADP
easat-10435	20	29	state	state	NOUN
easat-10435	20	30	contracts	contract	NOUN
easat-10435	20	31	exceeding	exceed	VERB
easat-10435	20	32	five	five	NUM
easat-10435	20	33	million	million	NUM
easat-10435	20	34	dirhams	dirham	NOUN
easat-10435	20	35	,	,	PUNCT
easat-10435	20	36	and	and	CCONJ
easat-10435	20	37	dahir	dahir	ADJ
easat-10435	20	38	no	no	NOUN
easat-10435	20	39	.	.	NOUN
easat-10435	20	40	1	1	NUM
easat-10435	20	41	-	-	SYM
easat-10435	20	42	03	03	NUM
easat-10435	20	43	-	-	PUNCT
easat-10435	20	44	195	195	NUM
easat-10435	20	45	promulgating	promulgate	VERB
easat-10435	20	46	law	law	NOUN
easat-10435	20	47	no	no	NOUN
easat-10435	20	48	.	.	PUNCT
easat-10435	21	1	69	69	NUM
easat-10435	21	2	-	-	SYM
easat-10435	21	3	00	00	NUM
easat-10435	21	4	on	on	ADP
easat-10435	21	5	the	the	DET
easat-10435	21	6	financial	financial	ADJ
easat-10435	21	7	oversight	oversight	NOUN
easat-10435	21	8	of	of	ADP
easat-10435	21	9	public	public	ADJ
easat-10435	21	10	enterprises	enterprise	NOUN
easat-10435	21	11	and	and	CCONJ
easat-10435	21	12	other	other	ADJ
easat-10435	21	13	organizations	organization	NOUN
easat-10435	21	14	.	.	PUNCT
easat-10435	22	1	these	these	DET
easat-10435	22	2	provisions	provision	NOUN
easat-10435	22	3	establish	establish	VERB
easat-10435	22	4	a	a	DET
easat-10435	22	5	solid	solid	ADJ
easat-10435	22	6	legal	legal	ADJ
easat-10435	22	7	foundation	foundation	NOUN
easat-10435	22	8	for	for	ADP
easat-10435	22	9	internal	internal	ADJ
easat-10435	22	10	audit	audit	NOUN
easat-10435	22	11	within	within	ADP
easat-10435	22	12	moroccan	moroccan	ADJ
easat-10435	22	13	public	public	ADJ
easat-10435	22	14	institutions	institution	NOUN
easat-10435	22	15	.	.	PUNCT
easat-10435	23	1	as	as	ADP
easat-10435	23	2	autonomous	autonomous	ADJ
easat-10435	23	3	administrative	administrative	ADJ
easat-10435	23	4	entities	entity	NOUN
easat-10435	23	5	endowed	endow	VERB
easat-10435	23	6	with	with	ADP
easat-10435	23	7	legal	legal	ADJ
easat-10435	23	8	personality	personality	NOUN
easat-10435	23	9	and	and	CCONJ
easat-10435	23	10	financial	financial	ADJ
easat-10435	23	11	independence	independence	NOUN
easat-10435	23	12	,	,	PUNCT
easat-10435	23	13	moroccan	moroccan	PROPN
easat-10435	23	14	local	local	ADJ
easat-10435	23	15	authorities	authority	NOUN
easat-10435	23	16	play	play	VERB
easat-10435	23	17	a	a	DET
easat-10435	23	18	crucial	crucial	ADJ
easat-10435	23	19	role	role	NOUN
easat-10435	23	20	in	in	ADP
easat-10435	23	21	managing	manage	VERB
easat-10435	23	22	local	local	ADJ
easat-10435	23	23	affairs	affair	NOUN
easat-10435	23	24	and	and	CCONJ
easat-10435	23	25	fostering	foster	VERB
easat-10435	23	26	territorial	territorial	ADJ
easat-10435	23	27	development	development	NOUN
easat-10435	23	28	.	.	PUNCT
easat-10435	24	1	comprising	comprise	VERB
easat-10435	24	2	regions	region	NOUN
easat-10435	24	3	,	,	PUNCT
easat-10435	24	4	provinces	province	NOUN
easat-10435	24	5	,	,	PUNCT
easat-10435	24	6	prefectures	prefecture	NOUN
easat-10435	24	7	,	,	PUNCT
easat-10435	24	8	and	and	CCONJ
easat-10435	24	9	municipalities	municipality	NOUN
easat-10435	24	10	,	,	PUNCT
easat-10435	24	11	these	these	DET
easat-10435	24	12	entities	entity	NOUN
easat-10435	24	13	possess	possess	VERB
easat-10435	24	14	specific	specific	ADJ
easat-10435	24	15	competences	competence	NOUN
easat-10435	24	16	defined	define	VERB
easat-10435	24	17	by	by	ADP
easat-10435	24	18	the	the	DET
easat-10435	24	19	constitution	constitution	NOUN
easat-10435	24	20	and	and	CCONJ
easat-10435	24	21	organic	organic	ADJ
easat-10435	24	22	laws	law	NOUN
easat-10435	24	23	.	.	PUNCT
easat-10435	25	1	however	however	ADV
easat-10435	25	2	,	,	PUNCT
easat-10435	25	3	despite	despite	SCONJ
easat-10435	25	4	this	this	DET
easat-10435	25	5	institutional	institutional	ADJ
easat-10435	25	6	https://orcid.org/0009-0004-8636-9403	https://orcid.org/0009-0004-8636-9403	NOUN
easat-10435	25	7	360	360	NUM
easat-10435	25	8	edelweiss	edelweiss	PROPN
easat-10435	25	9	applied	apply	VERB
easat-10435	25	10	science	science	NOUN
easat-10435	25	11	and	and	CCONJ
easat-10435	25	12	technology	technology	NOUN
easat-10435	25	13	issn	issn	PROPN
easat-10435	25	14	:	:	PUNCT
easat-10435	25	15	2576	2576	NUM
easat-10435	25	16	-	-	SYM
easat-10435	25	17	8484	8484	NUM
easat-10435	25	18	vol	vol	NOUN
easat-10435	25	19	.	.	PROPN
easat-10435	25	20	9	9	NUM
easat-10435	25	21	,	,	PUNCT
easat-10435	25	22	no	no	INTJ
easat-10435	25	23	.	.	NOUN
easat-10435	25	24	10	10	NUM
easat-10435	25	25	:	:	PUNCT
easat-10435	25	26	359	359	NUM
easat-10435	25	27	-	-	SYM
easat-10435	25	28	377	377	NUM
easat-10435	25	29	,	,	PUNCT
easat-10435	25	30	2025	2025	NUM
easat-10435	25	31	doi	doi	NOUN
easat-10435	25	32	:	:	PUNCT
easat-10435	25	33	10.55214/2576	10.55214/2576	NUM
easat-10435	25	34	-	-	SYM
easat-10435	25	35	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	25	36	©	©	PROPN
easat-10435	25	37	2025	2025	NUM
easat-10435	25	38	by	by	ADP
easat-10435	25	39	the	the	DET
easat-10435	25	40	authors	author	NOUN
easat-10435	25	41	;	;	PUNCT
easat-10435	25	42	licensee	licensee	PROPN
easat-10435	25	43	learning	learning	NOUN
easat-10435	25	44	gate	gate	NOUN
easat-10435	25	45	and	and	CCONJ
easat-10435	25	46	legal	legal	ADJ
easat-10435	25	47	framework	framework	NOUN
easat-10435	25	48	,	,	PUNCT
easat-10435	25	49	they	they	PRON
easat-10435	25	50	continue	continue	VERB
easat-10435	25	51	to	to	PART
easat-10435	25	52	face	face	VERB
easat-10435	25	53	persistent	persistent	ADJ
easat-10435	25	54	challenges	challenge	NOUN
easat-10435	25	55	related	relate	VERB
easat-10435	25	56	to	to	ADP
easat-10435	25	57	resource	resource	NOUN
easat-10435	25	58	allocation	allocation	NOUN
easat-10435	25	59	,	,	PUNCT
easat-10435	25	60	transparency	transparency	NOUN
easat-10435	25	61	,	,	PUNCT
easat-10435	25	62	and	and	CCONJ
easat-10435	25	63	accountability	accountability	NOUN
easat-10435	25	64	.	.	PUNCT
easat-10435	26	1	in	in	ADP
easat-10435	26	2	this	this	DET
easat-10435	26	3	context	context	NOUN
easat-10435	26	4	,	,	PUNCT
easat-10435	26	5	internal	internal	ADJ
easat-10435	26	6	audit	audit	NOUN
easat-10435	26	7	emerges	emerge	VERB
easat-10435	26	8	as	as	ADP
easat-10435	26	9	a	a	DET
easat-10435	26	10	key	key	ADJ
easat-10435	26	11	mechanism	mechanism	NOUN
easat-10435	26	12	in	in	ADP
easat-10435	26	13	the	the	DET
easat-10435	26	14	public	public	ADJ
easat-10435	26	15	governance	governance	NOUN
easat-10435	26	16	of	of	ADP
easat-10435	26	17	moroccan	moroccan	ADJ
easat-10435	26	18	local	local	ADJ
easat-10435	26	19	authorities	authority	NOUN
easat-10435	26	20	.	.	PUNCT
easat-10435	27	1	however	however	ADV
easat-10435	27	2	,	,	PUNCT
easat-10435	27	3	its	its	PRON
easat-10435	27	4	deployment	deployment	NOUN
easat-10435	27	5	remains	remain	VERB
easat-10435	27	6	a	a	DET
easat-10435	27	7	challenge	challenge	NOUN
easat-10435	27	8	due	due	ADP
easat-10435	27	9	to	to	ADP
easat-10435	27	10	organizational	organizational	ADJ
easat-10435	27	11	difficulties	difficulty	NOUN
easat-10435	27	12	,	,	PUNCT
easat-10435	27	13	budgetary	budgetary	ADJ
easat-10435	27	14	constraints	constraint	NOUN
easat-10435	27	15	,	,	PUNCT
easat-10435	27	16	and	and	CCONJ
easat-10435	27	17	a	a	DET
easat-10435	27	18	lack	lack	NOUN
easat-10435	27	19	of	of	ADP
easat-10435	27	20	qualified	qualified	ADJ
easat-10435	27	21	human	human	ADJ
easat-10435	27	22	resources	resource	NOUN
easat-10435	27	23	.	.	PUNCT
easat-10435	28	1	furthermore	furthermore	ADV
easat-10435	28	2	,	,	PUNCT
easat-10435	28	3	although	although	SCONJ
easat-10435	28	4	local	local	ADJ
easat-10435	28	5	authorities	authority	NOUN
easat-10435	28	6	are	be	AUX
easat-10435	28	7	essential	essential	ADJ
easat-10435	28	8	actors	actor	NOUN
easat-10435	28	9	in	in	ADP
easat-10435	28	10	public	public	ADJ
easat-10435	28	11	governance	governance	NOUN
easat-10435	28	12	,	,	PUNCT
easat-10435	28	13	academic	academic	ADJ
easat-10435	28	14	research	research	NOUN
easat-10435	28	15	dedicated	dedicate	VERB
easat-10435	28	16	to	to	ADP
easat-10435	28	17	this	this	DET
easat-10435	28	18	issue	issue	NOUN
easat-10435	28	19	remains	remain	VERB
easat-10435	28	20	limited	limited	ADJ
easat-10435	28	21	,	,	PUNCT
easat-10435	28	22	particularly	particularly	ADV
easat-10435	28	23	in	in	ADP
easat-10435	28	24	the	the	DET
easat-10435	28	25	moroccan	moroccan	ADJ
easat-10435	28	26	context	context	NOUN
easat-10435	29	1	[	[	X
easat-10435	29	2	1	1	NUM
easat-10435	29	3	]	]	PUNCT
easat-10435	29	4	.	.	PUNCT
easat-10435	30	1	this	this	DET
easat-10435	30	2	article	article	NOUN
easat-10435	30	3	is	be	AUX
easat-10435	30	4	part	part	NOUN
easat-10435	30	5	of	of	ADP
easat-10435	30	6	an	an	DET
easat-10435	30	7	ongoing	ongoing	ADJ
easat-10435	30	8	doctoral	doctoral	ADJ
easat-10435	30	9	research	research	NOUN
easat-10435	30	10	project	project	NOUN
easat-10435	30	11	that	that	PRON
easat-10435	30	12	seeks	seek	VERB
easat-10435	30	13	to	to	PART
easat-10435	30	14	develop	develop	VERB
easat-10435	30	15	a	a	DET
easat-10435	30	16	theoretical	theoretical	ADJ
easat-10435	30	17	framework	framework	NOUN
easat-10435	30	18	for	for	ADP
easat-10435	30	19	analyzing	analyze	VERB
easat-10435	30	20	the	the	DET
easat-10435	30	21	contribution	contribution	NOUN
easat-10435	30	22	of	of	ADP
easat-10435	30	23	internal	internal	ADJ
easat-10435	30	24	audit	audit	NOUN
easat-10435	30	25	to	to	ADP
easat-10435	30	26	the	the	DET
easat-10435	30	27	governance	governance	NOUN
easat-10435	30	28	of	of	ADP
easat-10435	30	29	moroccan	moroccan	ADJ
easat-10435	30	30	local	local	ADJ
easat-10435	30	31	authorities	authority	NOUN
easat-10435	30	32	.	.	PUNCT
easat-10435	31	1	drawing	draw	VERB
easat-10435	31	2	on	on	ADP
easat-10435	31	3	a	a	DET
easat-10435	31	4	comprehensive	comprehensive	ADJ
easat-10435	31	5	review	review	NOUN
easat-10435	31	6	of	of	ADP
easat-10435	31	7	national	national	ADJ
easat-10435	31	8	and	and	CCONJ
easat-10435	31	9	international	international	ADJ
easat-10435	31	10	literature	literature	NOUN
easat-10435	31	11	,	,	PUNCT
easat-10435	31	12	this	this	DET
easat-10435	31	13	study	study	NOUN
easat-10435	31	14	aims	aim	VERB
easat-10435	31	15	to	to	PART
easat-10435	31	16	establish	establish	VERB
easat-10435	31	17	a	a	DET
easat-10435	31	18	conceptual	conceptual	ADJ
easat-10435	31	19	foundation	foundation	NOUN
easat-10435	31	20	that	that	PRON
easat-10435	31	21	clarifies	clarify	VERB
easat-10435	31	22	the	the	DET
easat-10435	31	23	interactions	interaction	NOUN
easat-10435	31	24	between	between	ADP
easat-10435	31	25	internal	internal	ADJ
easat-10435	31	26	audit	audit	NOUN
easat-10435	31	27	and	and	CCONJ
easat-10435	31	28	the	the	DET
easat-10435	31	29	principles	principle	NOUN
easat-10435	31	30	of	of	ADP
easat-10435	31	31	public	public	ADJ
easat-10435	31	32	governance	governance	NOUN
easat-10435	31	33	.	.	PUNCT
easat-10435	32	1	the	the	DET
easat-10435	32	2	central	central	ADJ
easat-10435	32	3	research	research	NOUN
easat-10435	32	4	question	question	NOUN
easat-10435	32	5	guiding	guide	VERB
easat-10435	32	6	this	this	DET
easat-10435	32	7	study	study	NOUN
easat-10435	32	8	is	be	AUX
easat-10435	32	9	:	:	PUNCT
easat-10435	32	10	what	what	PRON
easat-10435	32	11	are	be	AUX
easat-10435	32	12	the	the	DET
easat-10435	32	13	theoretical	theoretical	ADJ
easat-10435	32	14	and	and	CCONJ
easat-10435	32	15	conceptual	conceptual	ADJ
easat-10435	32	16	foundations	foundation	NOUN
easat-10435	32	17	that	that	PRON
easat-10435	32	18	help	help	VERB
easat-10435	32	19	to	to	PART
easat-10435	32	20	understand	understand	VERB
easat-10435	32	21	the	the	DET
easat-10435	32	22	role	role	NOUN
easat-10435	32	23	and	and	CCONJ
easat-10435	32	24	contribution	contribution	NOUN
easat-10435	32	25	of	of	ADP
easat-10435	32	26	internal	internal	ADJ
easat-10435	32	27	audit	audit	NOUN
easat-10435	32	28	to	to	ADP
easat-10435	32	29	the	the	DET
easat-10435	32	30	governance	governance	NOUN
easat-10435	32	31	of	of	ADP
easat-10435	32	32	moroccan	moroccan	ADJ
easat-10435	32	33	local	local	ADJ
easat-10435	32	34	authorities	authority	NOUN
easat-10435	32	35	?	?	PUNCT
easat-10435	33	1	the	the	DET
easat-10435	33	2	development	development	NOUN
easat-10435	33	3	of	of	ADP
easat-10435	33	4	the	the	DET
easat-10435	33	5	conceptual	conceptual	ADJ
easat-10435	33	6	model	model	NOUN
easat-10435	33	7	follows	follow	VERB
easat-10435	33	8	a	a	DET
easat-10435	33	9	rigorous	rigorous	ADJ
easat-10435	33	10	methodology	methodology	NOUN
easat-10435	33	11	,	,	PUNCT
easat-10435	33	12	including	include	VERB
easat-10435	33	13	a	a	DET
easat-10435	33	14	qualitative	qualitative	ADJ
easat-10435	33	15	comparative	comparative	ADJ
easat-10435	33	16	analysis	analysis	NOUN
easat-10435	33	17	of	of	ADP
easat-10435	33	18	22	22	NUM
easat-10435	33	19	empirical	empirical	ADJ
easat-10435	33	20	studies	study	NOUN
easat-10435	33	21	.	.	PUNCT
easat-10435	34	1	these	these	DET
easat-10435	34	2	studies	study	NOUN
easat-10435	34	3	were	be	AUX
easat-10435	34	4	selected	select	VERB
easat-10435	34	5	for	for	ADP
easat-10435	34	6	their	their	PRON
easat-10435	34	7	thematic	thematic	ADJ
easat-10435	34	8	and	and	CCONJ
easat-10435	34	9	contextual	contextual	ADJ
easat-10435	34	10	relevance	relevance	NOUN
easat-10435	34	11	as	as	ADV
easat-10435	34	12	well	well	ADV
easat-10435	34	13	as	as	ADP
easat-10435	34	14	their	their	PRON
easat-10435	34	15	scientific	scientific	ADJ
easat-10435	34	16	value	value	NOUN
easat-10435	34	17	.	.	PUNCT
easat-10435	35	1	they	they	PRON
easat-10435	35	2	offer	offer	VERB
easat-10435	35	3	diverse	diverse	ADJ
easat-10435	35	4	perspectives	perspective	NOUN
easat-10435	35	5	on	on	ADP
easat-10435	35	6	the	the	DET
easat-10435	35	7	role	role	NOUN
easat-10435	35	8	of	of	ADP
easat-10435	35	9	internal	internal	ADJ
easat-10435	35	10	audit	audit	NOUN
easat-10435	35	11	in	in	ADP
easat-10435	35	12	governance	governance	NOUN
easat-10435	35	13	in	in	ADP
easat-10435	35	14	general	general	ADJ
easat-10435	35	15	and	and	CCONJ
easat-10435	35	16	public	public	ADJ
easat-10435	35	17	governance	governance	NOUN
easat-10435	35	18	in	in	ADP
easat-10435	35	19	particular	particular	ADJ
easat-10435	35	20	,	,	PUNCT
easat-10435	35	21	taking	take	VERB
easat-10435	35	22	into	into	ADP
easat-10435	35	23	account	account	NOUN
easat-10435	35	24	organizational	organizational	ADJ
easat-10435	35	25	and	and	CCONJ
easat-10435	35	26	structural	structural	ADJ
easat-10435	35	27	specificities	specificity	NOUN
easat-10435	35	28	.	.	PUNCT
easat-10435	36	1	the	the	DET
easat-10435	36	2	analysis	analysis	NOUN
easat-10435	36	3	of	of	ADP
easat-10435	36	4	these	these	DET
easat-10435	36	5	studies	study	NOUN
easat-10435	36	6	identifies	identify	VERB
easat-10435	36	7	mediating	mediate	VERB
easat-10435	36	8	factors	factor	NOUN
easat-10435	36	9	,	,	PUNCT
easat-10435	36	10	such	such	ADJ
easat-10435	36	11	as	as	ADP
easat-10435	36	12	the	the	DET
easat-10435	36	13	optimization	optimization	NOUN
easat-10435	36	14	of	of	ADP
easat-10435	36	15	internal	internal	ADJ
easat-10435	36	16	processes	process	NOUN
easat-10435	36	17	and	and	CCONJ
easat-10435	36	18	organizational	organizational	ADJ
easat-10435	36	19	climate	climate	NOUN
easat-10435	36	20	,	,	PUNCT
easat-10435	36	21	and	and	CCONJ
easat-10435	36	22	moderating	moderating	NOUN
easat-10435	36	23	factors	factor	NOUN
easat-10435	36	24	,	,	PUNCT
easat-10435	36	25	including	include	VERB
easat-10435	36	26	the	the	DET
easat-10435	36	27	leadership	leadership	NOUN
easat-10435	36	28	of	of	ADP
easat-10435	36	29	elected	elect	VERB
easat-10435	36	30	officials	official	NOUN
easat-10435	36	31	and	and	CCONJ
easat-10435	36	32	citizen	citizen	NOUN
easat-10435	36	33	engagement	engagement	NOUN
easat-10435	36	34	.	.	PUNCT
easat-10435	37	1	this	this	DET
easat-10435	37	2	conceptual	conceptual	ADJ
easat-10435	37	3	model	model	NOUN
easat-10435	37	4	serves	serve	VERB
easat-10435	37	5	as	as	ADP
easat-10435	37	6	a	a	DET
easat-10435	37	7	hypothetical	hypothetical	ADJ
easat-10435	37	8	foundation	foundation	NOUN
easat-10435	37	9	to	to	PART
easat-10435	37	10	be	be	AUX
easat-10435	37	11	validated	validate	VERB
easat-10435	37	12	and	and	CCONJ
easat-10435	37	13	refined	refine	VERB
easat-10435	37	14	through	through	ADP
easat-10435	37	15	an	an	DET
easat-10435	37	16	upcoming	upcoming	ADJ
easat-10435	37	17	empirical	empirical	ADJ
easat-10435	37	18	study	study	NOUN
easat-10435	37	19	,	,	PUNCT
easat-10435	37	20	which	which	PRON
easat-10435	37	21	will	will	AUX
easat-10435	37	22	include	include	VERB
easat-10435	37	23	semi	semi	ADJ
easat-10435	37	24	-	-	ADJ
easat-10435	37	25	structured	structured	ADJ
easat-10435	37	26	interviews	interview	NOUN
easat-10435	37	27	with	with	ADP
easat-10435	37	28	elected	elect	VERB
easat-10435	37	29	officials	official	NOUN
easat-10435	37	30	and	and	CCONJ
easat-10435	37	31	administrative	administrative	ADJ
easat-10435	37	32	managers	manager	NOUN
easat-10435	37	33	,	,	PUNCT
easat-10435	37	34	as	as	ADV
easat-10435	37	35	well	well	ADV
easat-10435	37	36	as	as	ADP
easat-10435	37	37	an	an	DET
easat-10435	37	38	extensive	extensive	ADJ
easat-10435	37	39	survey	survey	NOUN
easat-10435	37	40	to	to	PART
easat-10435	37	41	test	test	VERB
easat-10435	37	42	and	and	CCONJ
easat-10435	37	43	confirm	confirm	VERB
easat-10435	37	44	the	the	DET
easat-10435	37	45	underlying	underlie	VERB
easat-10435	37	46	theoretical	theoretical	ADJ
easat-10435	37	47	propositions	proposition	NOUN
easat-10435	37	48	.	.	PUNCT
easat-10435	38	1	the	the	DET
easat-10435	38	2	article	article	NOUN
easat-10435	38	3	is	be	AUX
easat-10435	38	4	structured	structure	VERB
easat-10435	38	5	into	into	ADP
easat-10435	38	6	four	four	NUM
easat-10435	38	7	main	main	ADJ
easat-10435	38	8	sections	section	NOUN
easat-10435	38	9	.	.	PUNCT
easat-10435	39	1	the	the	DET
easat-10435	39	2	first	first	ADJ
easat-10435	39	3	section	section	NOUN
easat-10435	39	4	presents	present	VERB
easat-10435	39	5	the	the	DET
easat-10435	39	6	conceptual	conceptual	ADJ
easat-10435	39	7	framework	framework	NOUN
easat-10435	39	8	and	and	CCONJ
easat-10435	39	9	examines	examine	VERB
easat-10435	39	10	the	the	DET
easat-10435	39	11	research	research	NOUN
easat-10435	39	12	context	context	NOUN
easat-10435	39	13	by	by	ADP
easat-10435	39	14	exploring	explore	VERB
easat-10435	39	15	key	key	ADJ
easat-10435	39	16	concepts	concept	NOUN
easat-10435	39	17	related	relate	VERB
easat-10435	39	18	to	to	ADP
easat-10435	39	19	internal	internal	ADJ
easat-10435	39	20	audit	audit	NOUN
easat-10435	39	21	and	and	CCONJ
easat-10435	39	22	public	public	ADJ
easat-10435	39	23	governance	governance	NOUN
easat-10435	39	24	.	.	PUNCT
easat-10435	40	1	the	the	DET
easat-10435	40	2	second	second	ADJ
easat-10435	40	3	section	section	NOUN
easat-10435	40	4	discusses	discuss	VERB
easat-10435	40	5	theoretical	theoretical	ADJ
easat-10435	40	6	approaches	approach	NOUN
easat-10435	40	7	to	to	ADP
easat-10435	40	8	understanding	understand	VERB
easat-10435	40	9	the	the	DET
easat-10435	40	10	contribution	contribution	NOUN
easat-10435	40	11	of	of	ADP
easat-10435	40	12	internal	internal	ADJ
easat-10435	40	13	audit	audit	NOUN
easat-10435	40	14	to	to	ADP
easat-10435	40	15	local	local	ADJ
easat-10435	40	16	governance	governance	NOUN
easat-10435	40	17	,	,	PUNCT
easat-10435	40	18	with	with	ADP
easat-10435	40	19	a	a	DET
easat-10435	40	20	particular	particular	ADJ
easat-10435	40	21	focus	focus	NOUN
easat-10435	40	22	on	on	ADP
easat-10435	40	23	agency	agency	NOUN
easat-10435	40	24	theory	theory	NOUN
easat-10435	40	25	and	and	CCONJ
easat-10435	40	26	public	public	ADJ
easat-10435	40	27	choice	choice	NOUN
easat-10435	40	28	theory	theory	NOUN
easat-10435	40	29	.	.	PUNCT
easat-10435	41	1	the	the	DET
easat-10435	41	2	third	third	ADJ
easat-10435	41	3	section	section	NOUN
easat-10435	41	4	provides	provide	VERB
easat-10435	41	5	a	a	DET
easat-10435	41	6	comparative	comparative	ADJ
easat-10435	41	7	analysis	analysis	NOUN
easat-10435	41	8	of	of	ADP
easat-10435	41	9	major	major	ADJ
easat-10435	41	10	studies	study	NOUN
easat-10435	41	11	and	and	CCONJ
easat-10435	41	12	research	research	NOUN
easat-10435	41	13	conducted	conduct	VERB
easat-10435	41	14	on	on	ADP
easat-10435	41	15	this	this	DET
easat-10435	41	16	topic	topic	NOUN
easat-10435	41	17	in	in	ADP
easat-10435	41	18	morocco	morocco	PROPN
easat-10435	41	19	.	.	PUNCT
easat-10435	42	1	finally	finally	ADV
easat-10435	42	2	,	,	PUNCT
easat-10435	42	3	the	the	DET
easat-10435	42	4	fourth	fourth	ADJ
easat-10435	42	5	section	section	NOUN
easat-10435	42	6	introduces	introduce	VERB
easat-10435	42	7	a	a	DET
easat-10435	42	8	conceptual	conceptual	ADJ
easat-10435	42	9	draft	draft	NOUN
easat-10435	42	10	of	of	ADP
easat-10435	42	11	the	the	DET
easat-10435	42	12	research	research	NOUN
easat-10435	42	13	model	model	NOUN
easat-10435	42	14	.	.	PUNCT
easat-10435	43	1	2	2	X
easat-10435	43	2	.	.	X
easat-10435	43	3	conceptual	conceptual	ADJ
easat-10435	43	4	framework	framework	NOUN
easat-10435	43	5	and	and	CCONJ
easat-10435	43	6	research	research	NOUN
easat-10435	43	7	context	context	NOUN
easat-10435	43	8	2.1	2.1	NUM
easat-10435	43	9	.	.	PUNCT
easat-10435	44	1	the	the	DET
easat-10435	44	2	role	role	NOUN
easat-10435	44	3	and	and	CCONJ
easat-10435	44	4	scope	scope	NOUN
easat-10435	44	5	of	of	ADP
easat-10435	44	6	governance	governance	NOUN
easat-10435	44	7	the	the	DET
easat-10435	44	8	concept	concept	NOUN
easat-10435	44	9	of	of	ADP
easat-10435	44	10	governance	governance	NOUN
easat-10435	44	11	originates	originate	NOUN
easat-10435	44	12	from	from	ADP
easat-10435	44	13	the	the	DET
easat-10435	44	14	latin	latin	ADJ
easat-10435	44	15	term	term	NOUN
easat-10435	44	16	gubernare	gubernare	NOUN
easat-10435	44	17	,	,	PUNCT
easat-10435	44	18	meaning	mean	VERB
easat-10435	44	19	“	"	PUNCT
easat-10435	44	20	to	to	PART
easat-10435	44	21	steer	steer	VERB
easat-10435	44	22	”	"	PUNCT
easat-10435	44	23	or	or	CCONJ
easat-10435	44	24	“	"	PUNCT
easat-10435	44	25	to	to	PART
easat-10435	44	26	direct	direct	VERB
easat-10435	44	27	.	.	PUNCT
easat-10435	44	28	”	"	PUNCT
easat-10435	45	1	this	this	DET
easat-10435	45	2	notion	notion	NOUN
easat-10435	45	3	dates	date	VERB
easat-10435	45	4	back	back	ADV
easat-10435	45	5	to	to	ADP
easat-10435	45	6	antiquity	antiquity	NOUN
easat-10435	45	7	,	,	PUNCT
easat-10435	45	8	where	where	SCONJ
easat-10435	45	9	it	it	PRON
easat-10435	45	10	referred	refer	VERB
easat-10435	45	11	to	to	ADP
easat-10435	45	12	the	the	DET
easat-10435	45	13	art	art	NOUN
easat-10435	45	14	of	of	ADP
easat-10435	45	15	governing	govern	VERB
easat-10435	45	16	a	a	DET
easat-10435	45	17	city	city	NOUN
easat-10435	45	18	or	or	CCONJ
easat-10435	45	19	a	a	DET
easat-10435	45	20	state	state	NOUN
easat-10435	45	21	.	.	PUNCT
easat-10435	46	1	over	over	ADP
easat-10435	46	2	the	the	DET
easat-10435	46	3	centuries	century	NOUN
easat-10435	46	4	,	,	PUNCT
easat-10435	46	5	its	its	PRON
easat-10435	46	6	meaning	meaning	NOUN
easat-10435	46	7	has	have	AUX
easat-10435	46	8	expanded	expand	VERB
easat-10435	46	9	to	to	PART
easat-10435	46	10	encompass	encompass	VERB
easat-10435	46	11	mechanisms	mechanism	NOUN
easat-10435	46	12	and	and	CCONJ
easat-10435	46	13	management	management	NOUN
easat-10435	46	14	processes	process	NOUN
easat-10435	46	15	within	within	ADP
easat-10435	46	16	complex	complex	ADJ
easat-10435	46	17	organizations	organization	NOUN
easat-10435	46	18	.	.	PUNCT
easat-10435	47	1	this	this	DET
easat-10435	47	2	evolution	evolution	NOUN
easat-10435	47	3	,	,	PUNCT
easat-10435	47	4	reflecting	reflect	VERB
easat-10435	47	5	transformations	transformation	NOUN
easat-10435	47	6	in	in	ADP
easat-10435	47	7	economic	economic	ADJ
easat-10435	47	8	,	,	PUNCT
easat-10435	47	9	political	political	ADJ
easat-10435	47	10	,	,	PUNCT
easat-10435	47	11	and	and	CCONJ
easat-10435	47	12	social	social	ADJ
easat-10435	47	13	contexts	contexts	NOUN
easat-10435	47	14	,	,	PUNCT
easat-10435	47	15	has	have	AUX
easat-10435	47	16	led	lead	VERB
easat-10435	47	17	to	to	ADP
easat-10435	47	18	a	a	DET
easat-10435	47	19	plurality	plurality	NOUN
easat-10435	47	20	of	of	ADP
easat-10435	47	21	definitions	definition	NOUN
easat-10435	47	22	,	,	PUNCT
easat-10435	47	23	often	often	ADV
easat-10435	47	24	influenced	influence	VERB
easat-10435	47	25	by	by	ADP
easat-10435	47	26	the	the	DET
easat-10435	47	27	disciplines	discipline	NOUN
easat-10435	47	28	and	and	CCONJ
easat-10435	47	29	settings	setting	NOUN
easat-10435	47	30	in	in	ADP
easat-10435	47	31	which	which	PRON
easat-10435	47	32	governance	governance	NOUN
easat-10435	47	33	is	be	AUX
easat-10435	47	34	applied	apply	VERB
easat-10435	47	35	[	[	PUNCT
easat-10435	47	36	2	2	NUM
easat-10435	47	37	]	]	PUNCT
easat-10435	47	38	.	.	PUNCT
easat-10435	48	1	one	one	NUM
easat-10435	48	2	of	of	ADP
easat-10435	48	3	the	the	DET
easat-10435	48	4	earliest	early	ADJ
easat-10435	48	5	institutional	institutional	ADJ
easat-10435	48	6	attempts	attempt	NOUN
easat-10435	48	7	to	to	PART
easat-10435	48	8	define	define	VERB
easat-10435	48	9	governance	governance	NOUN
easat-10435	48	10	was	be	AUX
easat-10435	48	11	proposed	propose	VERB
easat-10435	48	12	by	by	ADP
easat-10435	48	13	the	the	DET
easat-10435	48	14	world	world	PROPN
easat-10435	48	15	bank	bank	PROPN
easat-10435	48	16	in	in	ADP
easat-10435	48	17	1989	1989	NUM
easat-10435	48	18	,	,	PUNCT
easat-10435	48	19	which	which	PRON
easat-10435	48	20	described	describe	VERB
easat-10435	48	21	it	it	PRON
easat-10435	48	22	as	as	ADP
easat-10435	48	23	“	"	PUNCT
easat-10435	48	24	the	the	DET
easat-10435	48	25	exercise	exercise	NOUN
easat-10435	48	26	of	of	ADP
easat-10435	48	27	political	political	ADJ
easat-10435	48	28	power	power	NOUN
easat-10435	48	29	in	in	ADP
easat-10435	48	30	the	the	DET
easat-10435	48	31	management	management	NOUN
easat-10435	48	32	of	of	ADP
easat-10435	48	33	a	a	DET
easat-10435	48	34	nation	nation	NOUN
easat-10435	48	35	’s	’s	PART
easat-10435	48	36	affairs	affair	NOUN
easat-10435	48	37	”	"	PUNCT
easat-10435	48	38	later	later	ADV
easat-10435	48	39	,	,	PUNCT
easat-10435	48	40	the	the	DET
easat-10435	48	41	organisation	organisation	NOUN
easat-10435	48	42	for	for	ADP
easat-10435	48	43	economic	economic	ADJ
easat-10435	48	44	co	co	NOUN
easat-10435	48	45	-	-	NOUN
easat-10435	48	46	operation	operation	NOUN
easat-10435	48	47	and	and	CCONJ
easat-10435	48	48	development	development	NOUN
easat-10435	48	49	public	public	ADJ
easat-10435	48	50	management	management	NOUN
easat-10435	48	51	service	service	NOUN
easat-10435	49	1	[	[	X
easat-10435	49	2	3	3	NUM
easat-10435	49	3	]	]	PUNCT
easat-10435	49	4	enriched	enrich	VERB
easat-10435	49	5	this	this	DET
easat-10435	49	6	definition	definition	NOUN
easat-10435	49	7	,	,	PUNCT
easat-10435	49	8	emphasizing	emphasize	VERB
easat-10435	49	9	that	that	SCONJ
easat-10435	49	10	governance	governance	NOUN
easat-10435	49	11	encompasses	encompass	VERB
easat-10435	49	12	interactions	interaction	NOUN
easat-10435	49	13	between	between	ADP
easat-10435	49	14	public	public	ADJ
easat-10435	49	15	and	and	CCONJ
easat-10435	49	16	private	private	ADJ
easat-10435	49	17	institutions	institution	NOUN
easat-10435	49	18	in	in	ADP
easat-10435	49	19	the	the	DET
easat-10435	49	20	management	management	NOUN
easat-10435	49	21	of	of	ADP
easat-10435	49	22	collective	collective	ADJ
easat-10435	49	23	affairs	affair	NOUN
easat-10435	49	24	,	,	PUNCT
easat-10435	49	25	with	with	ADP
easat-10435	49	26	a	a	DET
easat-10435	49	27	focus	focus	NOUN
easat-10435	49	28	on	on	ADP
easat-10435	49	29	transparency	transparency	NOUN
easat-10435	49	30	,	,	PUNCT
easat-10435	49	31	accountability	accountability	NOUN
easat-10435	49	32	,	,	PUNCT
easat-10435	49	33	and	and	CCONJ
easat-10435	49	34	efficiency	efficiency	NOUN
easat-10435	49	35	.	.	PUNCT
easat-10435	50	1	in	in	ADP
easat-10435	50	2	this	this	DET
easat-10435	50	3	regard	regard	NOUN
easat-10435	50	4	,	,	PUNCT
easat-10435	50	5	bovaird	bovaird	ADJ
easat-10435	50	6	and	and	CCONJ
easat-10435	50	7	löffler	löffler	NOUN
easat-10435	50	8	[	[	X
easat-10435	50	9	4	4	X
easat-10435	50	10	]	]	PUNCT
easat-10435	50	11	highlight	highlight	VERB
easat-10435	50	12	the	the	DET
easat-10435	50	13	fundamental	fundamental	ADJ
easat-10435	50	14	role	role	NOUN
easat-10435	50	15	of	of	ADP
easat-10435	50	16	stakeholder	stakeholder	NOUN
easat-10435	50	17	participation	participation	NOUN
easat-10435	50	18	and	and	CCONJ
easat-10435	50	19	the	the	DET
easat-10435	50	20	interdependence	interdependence	NOUN
easat-10435	50	21	between	between	ADP
easat-10435	50	22	them	they	PRON
easat-10435	50	23	in	in	ADP
easat-10435	50	24	the	the	DET
easat-10435	50	25	policymaking	policymake	VERB
easat-10435	50	26	process	process	NOUN
easat-10435	50	27	.	.	PUNCT
easat-10435	51	1	in	in	ADP
easat-10435	51	2	the	the	DET
easat-10435	51	3	private	private	ADJ
easat-10435	51	4	sector	sector	NOUN
easat-10435	51	5	,	,	PUNCT
easat-10435	51	6	governance	governance	NOUN
easat-10435	51	7	has	have	AUX
easat-10435	51	8	evolved	evolve	VERB
easat-10435	51	9	around	around	ADP
easat-10435	51	10	managing	manage	VERB
easat-10435	51	11	relationships	relationship	NOUN
easat-10435	51	12	between	between	ADP
easat-10435	51	13	shareholders	shareholder	NOUN
easat-10435	51	14	,	,	PUNCT
easat-10435	51	15	executives	executive	NOUN
easat-10435	51	16	,	,	PUNCT
easat-10435	51	17	and	and	CCONJ
easat-10435	51	18	other	other	ADJ
easat-10435	51	19	stakeholders	stakeholder	NOUN
easat-10435	51	20	,	,	PUNCT
easat-10435	51	21	aiming	aim	VERB
easat-10435	51	22	to	to	PART
easat-10435	51	23	optimize	optimize	VERB
easat-10435	51	24	performance	performance	NOUN
easat-10435	51	25	and	and	CCONJ
easat-10435	51	26	minimize	minimize	VERB
easat-10435	51	27	conflicts	conflict	NOUN
easat-10435	51	28	of	of	ADP
easat-10435	51	29	interest	interest	NOUN
easat-10435	51	30	361	361	NUM
easat-10435	51	31	edelweiss	edelweiss	PROPN
easat-10435	51	32	applied	apply	VERB
easat-10435	51	33	science	science	NOUN
easat-10435	51	34	and	and	CCONJ
easat-10435	51	35	technology	technology	NOUN
easat-10435	51	36	issn	issn	PROPN
easat-10435	51	37	:	:	PUNCT
easat-10435	51	38	2576	2576	NUM
easat-10435	51	39	-	-	SYM
easat-10435	51	40	8484	8484	NUM
easat-10435	51	41	vol	vol	NOUN
easat-10435	51	42	.	.	PROPN
easat-10435	52	1	9	9	NUM
easat-10435	52	2	,	,	PUNCT
easat-10435	52	3	no	no	INTJ
easat-10435	52	4	.	.	NOUN
easat-10435	52	5	10	10	NUM
easat-10435	52	6	:	:	PUNCT
easat-10435	52	7	359	359	NUM
easat-10435	52	8	-	-	SYM
easat-10435	52	9	377	377	NUM
easat-10435	52	10	,	,	PUNCT
easat-10435	52	11	2025	2025	NUM
easat-10435	52	12	doi	doi	NOUN
easat-10435	52	13	:	:	PUNCT
easat-10435	52	14	10.55214/2576	10.55214/2576	NUM
easat-10435	52	15	-	-	SYM
easat-10435	52	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	52	17	©	©	PROPN
easat-10435	52	18	2025	2025	NUM
easat-10435	52	19	by	by	ADP
easat-10435	52	20	the	the	DET
easat-10435	52	21	authors	author	NOUN
easat-10435	52	22	;	;	PUNCT
easat-10435	52	23	licensee	licensee	PROPN
easat-10435	52	24	learning	learning	NOUN
easat-10435	52	25	gate	gate	NOUN
easat-10435	53	1	[	[	X
easat-10435	53	2	5	5	NUM
easat-10435	53	3	]	]	PUNCT
easat-10435	53	4	.	.	PUNCT
easat-10435	54	1	this	this	DET
easat-10435	54	2	approach	approach	NOUN
easat-10435	54	3	has	have	AUX
easat-10435	54	4	led	lead	VERB
easat-10435	54	5	to	to	ADP
easat-10435	54	6	the	the	DET
easat-10435	54	7	development	development	NOUN
easat-10435	54	8	of	of	ADP
easat-10435	54	9	control	control	NOUN
easat-10435	54	10	and	and	CCONJ
easat-10435	54	11	incentive	incentive	NOUN
easat-10435	54	12	mechanisms	mechanism	NOUN
easat-10435	54	13	designed	design	VERB
easat-10435	54	14	to	to	PART
easat-10435	54	15	ensure	ensure	VERB
easat-10435	54	16	more	more	ADV
easat-10435	54	17	transparent	transparent	ADJ
easat-10435	54	18	and	and	CCONJ
easat-10435	54	19	efficient	efficient	ADJ
easat-10435	54	20	management	management	NOUN
easat-10435	54	21	.	.	PUNCT
easat-10435	55	1	however	however	ADV
easat-10435	55	2	,	,	PUNCT
easat-10435	55	3	public	public	ADJ
easat-10435	55	4	governance	governance	NOUN
easat-10435	55	5	extends	extend	VERB
easat-10435	55	6	far	far	ADV
easat-10435	55	7	beyond	beyond	ADP
easat-10435	55	8	the	the	DET
easat-10435	55	9	economic	economic	ADJ
easat-10435	55	10	logic	logic	NOUN
easat-10435	55	11	of	of	ADP
easat-10435	55	12	the	the	DET
easat-10435	55	13	private	private	ADJ
easat-10435	55	14	sector	sector	NOUN
easat-10435	55	15	.	.	PUNCT
easat-10435	56	1	it	it	PRON
easat-10435	56	2	involves	involve	VERB
easat-10435	56	3	complex	complex	ADJ
easat-10435	56	4	interactions	interaction	NOUN
easat-10435	56	5	between	between	ADP
easat-10435	56	6	the	the	DET
easat-10435	56	7	state	state	NOUN
easat-10435	56	8	,	,	PUNCT
easat-10435	56	9	citizens	citizen	NOUN
easat-10435	56	10	,	,	PUNCT
easat-10435	56	11	non	non	ADJ
easat-10435	56	12	-	-	ADJ
easat-10435	56	13	governmental	governmental	ADJ
easat-10435	56	14	organizations	organization	NOUN
easat-10435	56	15	,	,	PUNCT
easat-10435	56	16	and	and	CCONJ
easat-10435	56	17	businesses	business	NOUN
easat-10435	56	18	,	,	PUNCT
easat-10435	56	19	forming	form	VERB
easat-10435	56	20	what	what	PRON
easat-10435	56	21	is	be	AUX
easat-10435	56	22	often	often	ADV
easat-10435	56	23	referred	refer	VERB
easat-10435	56	24	to	to	ADP
easat-10435	56	25	as	as	ADP
easat-10435	56	26	multi	multi	ADJ
easat-10435	56	27	-	-	ADJ
easat-10435	56	28	level	level	ADJ
easat-10435	56	29	governance	governance	NOUN
easat-10435	56	30	.	.	PUNCT
easat-10435	57	1	rhodes	rhode	NOUN
easat-10435	58	1	[	[	X
easat-10435	58	2	6	6	NUM
easat-10435	58	3	]	]	PUNCT
easat-10435	58	4	describes	describe	VERB
easat-10435	58	5	it	it	PRON
easat-10435	58	6	as	as	ADP
easat-10435	58	7	a	a	DET
easat-10435	58	8	networked	networked	ADJ
easat-10435	58	9	system	system	NOUN
easat-10435	58	10	where	where	SCONJ
easat-10435	58	11	public	public	ADJ
easat-10435	58	12	and	and	CCONJ
easat-10435	58	13	private	private	ADJ
easat-10435	58	14	actors	actor	NOUN
easat-10435	58	15	collaborate	collaborate	VERB
easat-10435	58	16	to	to	PART
easat-10435	58	17	achieve	achieve	VERB
easat-10435	58	18	common	common	ADJ
easat-10435	58	19	objectives	objective	NOUN
easat-10435	58	20	while	while	SCONJ
easat-10435	58	21	maintaining	maintain	VERB
easat-10435	58	22	a	a	DET
easat-10435	58	23	certain	certain	ADJ
easat-10435	58	24	level	level	NOUN
easat-10435	58	25	of	of	ADP
easat-10435	58	26	autonomy	autonomy	NOUN
easat-10435	58	27	..	..	PUNCT
easat-10435	58	28	periac	periac	NOUN
easat-10435	59	1	[	[	X
easat-10435	59	2	7	7	NUM
easat-10435	59	3	]	]	PUNCT
easat-10435	59	4	notes	note	VERB
easat-10435	59	5	that	that	SCONJ
easat-10435	59	6	this	this	DET
easat-10435	59	7	multi	multi	ADJ
easat-10435	59	8	-	-	ADJ
easat-10435	59	9	actor	actor	ADJ
easat-10435	59	10	governance	governance	NOUN
easat-10435	59	11	reflects	reflect	VERB
easat-10435	59	12	an	an	DET
easat-10435	59	13	organizational	organizational	ADJ
easat-10435	59	14	hybridization	hybridization	NOUN
easat-10435	59	15	,	,	PUNCT
easat-10435	59	16	where	where	SCONJ
easat-10435	59	17	public	public	ADJ
easat-10435	59	18	entities	entity	NOUN
easat-10435	59	19	sometimes	sometimes	ADV
easat-10435	59	20	adopt	adopt	VERB
easat-10435	59	21	private	private	ADJ
easat-10435	59	22	sector	sector	NOUN
easat-10435	59	23	practices	practice	NOUN
easat-10435	59	24	,	,	PUNCT
easat-10435	59	25	but	but	CCONJ
easat-10435	59	26	with	with	ADP
easat-10435	59	27	a	a	DET
easat-10435	59	28	focus	focus	NOUN
easat-10435	59	29	on	on	ADP
easat-10435	59	30	public	public	ADJ
easat-10435	59	31	service	service	NOUN
easat-10435	59	32	and	and	CCONJ
easat-10435	59	33	the	the	DET
easat-10435	59	34	general	general	ADJ
easat-10435	59	35	interest	interest	NOUN
easat-10435	59	36	.	.	PUNCT
easat-10435	60	1	despite	despite	SCONJ
easat-10435	60	2	its	its	PRON
easat-10435	60	3	advantages	advantage	NOUN
easat-10435	60	4	,	,	PUNCT
easat-10435	60	5	the	the	DET
easat-10435	60	6	implementation	implementation	NOUN
easat-10435	60	7	of	of	ADP
easat-10435	60	8	public	public	ADJ
easat-10435	60	9	governance	governance	NOUN
easat-10435	60	10	principles	principle	NOUN
easat-10435	60	11	faces	face	VERB
easat-10435	60	12	significant	significant	ADJ
easat-10435	60	13	challenges	challenge	NOUN
easat-10435	60	14	.	.	PUNCT
easat-10435	61	1	el	el	PROPN
easat-10435	61	2	idrissi	idrissi	PROPN
easat-10435	62	1	[	[	X
easat-10435	62	2	8	8	NUM
easat-10435	62	3	]	]	PUNCT
easat-10435	62	4	highlights	highlight	VERB
easat-10435	62	5	structural	structural	ADJ
easat-10435	62	6	limitations	limitation	NOUN
easat-10435	62	7	,	,	PUNCT
easat-10435	62	8	particularly	particularly	ADV
easat-10435	62	9	within	within	ADP
easat-10435	62	10	public	public	ADJ
easat-10435	62	11	administrations	administration	NOUN
easat-10435	62	12	and	and	CCONJ
easat-10435	62	13	local	local	ADJ
easat-10435	62	14	authorities	authority	NOUN
easat-10435	62	15	,	,	PUNCT
easat-10435	62	16	where	where	SCONJ
easat-10435	62	17	the	the	DET
easat-10435	62	18	absence	absence	NOUN
easat-10435	62	19	of	of	ADP
easat-10435	62	20	market	market	NOUN
easat-10435	62	21	mechanisms	mechanism	NOUN
easat-10435	62	22	reduces	reduce	VERB
easat-10435	62	23	competitive	competitive	ADJ
easat-10435	62	24	pressure	pressure	NOUN
easat-10435	62	25	,	,	PUNCT
easat-10435	62	26	thereby	thereby	ADV
easat-10435	62	27	hindering	hinder	VERB
easat-10435	62	28	performance	performance	NOUN
easat-10435	62	29	improvement	improvement	NOUN
easat-10435	62	30	.	.	PUNCT
easat-10435	63	1	additionally	additionally	ADV
easat-10435	63	2	,	,	PUNCT
easat-10435	63	3	the	the	DET
easat-10435	63	4	fragmentation	fragmentation	NOUN
easat-10435	63	5	of	of	ADP
easat-10435	63	6	responsibilities	responsibility	NOUN
easat-10435	63	7	across	across	ADP
easat-10435	63	8	various	various	ADJ
easat-10435	63	9	administrative	administrative	ADJ
easat-10435	63	10	entities	entity	NOUN
easat-10435	63	11	creates	create	VERB
easat-10435	63	12	overlaps	overlap	NOUN
easat-10435	63	13	and	and	CCONJ
easat-10435	63	14	inefficiencies	inefficiency	NOUN
easat-10435	63	15	,	,	PUNCT
easat-10435	63	16	hampering	hamper	VERB
easat-10435	63	17	coordination	coordination	NOUN
easat-10435	63	18	and	and	CCONJ
easat-10435	63	19	the	the	DET
easat-10435	63	20	achievement	achievement	NOUN
easat-10435	63	21	of	of	ADP
easat-10435	63	22	strategic	strategic	ADJ
easat-10435	63	23	objectives	objective	NOUN
easat-10435	63	24	.	.	PUNCT
easat-10435	64	1	a	a	DET
easat-10435	64	2	recurrent	recurrent	ADJ
easat-10435	64	3	criticism	criticism	NOUN
easat-10435	64	4	of	of	ADP
easat-10435	64	5	governance	governance	NOUN
easat-10435	64	6	,	,	PUNCT
easat-10435	64	7	whether	whether	SCONJ
easat-10435	64	8	public	public	ADJ
easat-10435	64	9	or	or	CCONJ
easat-10435	64	10	private	private	ADJ
easat-10435	64	11	,	,	PUNCT
easat-10435	64	12	lies	lie	VERB
easat-10435	64	13	in	in	ADP
easat-10435	64	14	its	its	PRON
easat-10435	64	15	polysemic	polysemic	ADJ
easat-10435	64	16	nature	nature	NOUN
easat-10435	64	17	.	.	PUNCT
easat-10435	65	1	rhodes	rhode	NOUN
easat-10435	66	1	[	[	X
easat-10435	66	2	6	6	NUM
easat-10435	66	3	]	]	PUNCT
easat-10435	66	4	describes	describe	VERB
easat-10435	66	5	governance	governance	NOUN
easat-10435	66	6	as	as	ADP
easat-10435	66	7	a	a	DET
easat-10435	66	8	“	"	PUNCT
easat-10435	66	9	catch	catch	VERB
easat-10435	66	10	-	-	PUNCT
easat-10435	66	11	all	all	DET
easat-10435	66	12	term	term	NOUN
easat-10435	66	13	,	,	PUNCT
easat-10435	66	14	”	"	PUNCT
easat-10435	66	15	used	use	VERB
easat-10435	66	16	to	to	PART
easat-10435	66	17	refer	refer	VERB
easat-10435	66	18	to	to	ADP
easat-10435	66	19	diverse	diverse	ADJ
easat-10435	66	20	realities	reality	NOUN
easat-10435	66	21	without	without	ADP
easat-10435	66	22	a	a	DET
easat-10435	66	23	unified	unified	ADJ
easat-10435	66	24	theoretical	theoretical	ADJ
easat-10435	66	25	definition	definition	NOUN
easat-10435	66	26	.	.	PUNCT
easat-10435	67	1	this	this	DET
easat-10435	67	2	ambiguity	ambiguity	NOUN
easat-10435	67	3	is	be	AUX
easat-10435	67	4	particularly	particularly	ADV
easat-10435	67	5	problematic	problematic	ADJ
easat-10435	67	6	in	in	ADP
easat-10435	67	7	public	public	ADJ
easat-10435	67	8	systems	system	NOUN
easat-10435	67	9	,	,	PUNCT
easat-10435	67	10	where	where	SCONJ
easat-10435	67	11	the	the	DET
easat-10435	67	12	multiplicity	multiplicity	NOUN
easat-10435	67	13	of	of	ADP
easat-10435	67	14	actors	actor	NOUN
easat-10435	67	15	and	and	CCONJ
easat-10435	67	16	contexts	context	NOUN
easat-10435	67	17	makes	make	VERB
easat-10435	67	18	it	it	PRON
easat-10435	67	19	difficult	difficult	ADJ
easat-10435	67	20	to	to	PART
easat-10435	67	21	apply	apply	VERB
easat-10435	67	22	governance	governance	NOUN
easat-10435	67	23	principles	principle	NOUN
easat-10435	67	24	uniformly	uniformly	ADV
easat-10435	67	25	.	.	PUNCT
easat-10435	68	1	furthermore	furthermore	ADV
easat-10435	68	2	,	,	PUNCT
easat-10435	68	3	although	although	SCONJ
easat-10435	68	4	public	public	ADJ
easat-10435	68	5	governance	governance	NOUN
easat-10435	68	6	aspires	aspire	VERB
easat-10435	68	7	to	to	PART
easat-10435	68	8	enhance	enhance	VERB
easat-10435	68	9	citizen	citizen	NOUN
easat-10435	68	10	participation	participation	NOUN
easat-10435	68	11	,	,	PUNCT
easat-10435	68	12	it	it	PRON
easat-10435	68	13	is	be	AUX
easat-10435	68	14	sometimes	sometimes	ADV
easat-10435	68	15	accused	accuse	VERB
easat-10435	68	16	of	of	ADP
easat-10435	68	17	reinforcing	reinforce	VERB
easat-10435	68	18	power	power	NOUN
easat-10435	68	19	asymmetries	asymmetry	NOUN
easat-10435	68	20	.	.	PUNCT
easat-10435	69	1	participatory	participatory	ADJ
easat-10435	69	2	mechanisms	mechanism	NOUN
easat-10435	69	3	,	,	PUNCT
easat-10435	69	4	despite	despite	SCONJ
easat-10435	69	5	appearing	appear	VERB
easat-10435	69	6	inclusive	inclusive	NOUN
easat-10435	69	7	,	,	PUNCT
easat-10435	69	8	may	may	AUX
easat-10435	69	9	marginalize	marginalize	VERB
easat-10435	69	10	certain	certain	ADJ
easat-10435	69	11	groups	group	NOUN
easat-10435	69	12	due	due	ADJ
easat-10435	69	13	to	to	ADP
easat-10435	69	14	technical	technical	ADJ
easat-10435	69	15	complexity	complexity	NOUN
easat-10435	69	16	or	or	CCONJ
easat-10435	69	17	limited	limited	ADJ
easat-10435	69	18	accessibility	accessibility	NOUN
easat-10435	69	19	.	.	PUNCT
easat-10435	70	1	el	el	PROPN
easat-10435	70	2	idrissi	idrissi	PROPN
easat-10435	71	1	[	[	X
easat-10435	71	2	8	8	NUM
easat-10435	71	3	]	]	PUNCT
easat-10435	71	4	argues	argue	VERB
easat-10435	71	5	that	that	SCONJ
easat-10435	71	6	such	such	ADJ
easat-10435	71	7	barriers	barrier	NOUN
easat-10435	71	8	undermine	undermine	VERB
easat-10435	71	9	equity	equity	NOUN
easat-10435	71	10	and	and	CCONJ
easat-10435	71	11	transparency	transparency	NOUN
easat-10435	71	12	,	,	PUNCT
easat-10435	71	13	which	which	PRON
easat-10435	71	14	are	be	AUX
easat-10435	71	15	fundamental	fundamental	ADJ
easat-10435	71	16	to	to	ADP
easat-10435	71	17	good	good	ADJ
easat-10435	71	18	public	public	ADJ
easat-10435	71	19	governance	governance	NOUN
easat-10435	71	20	.	.	PUNCT
easat-10435	72	1	these	these	DET
easat-10435	72	2	reflections	reflection	NOUN
easat-10435	72	3	call	call	VERB
easat-10435	72	4	for	for	SCONJ
easat-10435	72	5	a	a	DET
easat-10435	72	6	reassessment	reassessment	NOUN
easat-10435	72	7	of	of	ADP
easat-10435	72	8	existing	exist	VERB
easat-10435	72	9	models	model	NOUN
easat-10435	72	10	and	and	CCONJ
easat-10435	72	11	an	an	DET
easat-10435	72	12	exploration	exploration	NOUN
easat-10435	72	13	of	of	ADP
easat-10435	72	14	new	new	ADJ
easat-10435	72	15	approaches	approach	NOUN
easat-10435	72	16	to	to	PART
easat-10435	72	17	better	well	ADV
easat-10435	72	18	address	address	VERB
easat-10435	72	19	the	the	DET
easat-10435	72	20	recurring	recur	VERB
easat-10435	72	21	challenges	challenge	NOUN
easat-10435	72	22	associated	associate	VERB
easat-10435	72	23	with	with	ADP
easat-10435	72	24	the	the	DET
easat-10435	72	25	implementation	implementation	NOUN
easat-10435	72	26	of	of	ADP
easat-10435	72	27	public	public	ADJ
easat-10435	72	28	governance	governance	NOUN
easat-10435	72	29	.	.	PUNCT
easat-10435	73	1	2.2	2.2	NUM
easat-10435	73	2	.	.	PUNCT
easat-10435	74	1	internal	internal	ADJ
easat-10435	74	2	audit	audit	NOUN
easat-10435	74	3	as	as	ADP
easat-10435	74	4	the	the	DET
easat-10435	74	5	third	third	ADJ
easat-10435	74	6	line	line	NOUN
easat-10435	74	7	of	of	ADP
easat-10435	74	8	defense	defense	NOUN
easat-10435	74	9	internal	internal	ADJ
easat-10435	74	10	audit	audit	NOUN
easat-10435	74	11	is	be	AUX
easat-10435	74	12	an	an	DET
easat-10435	74	13	independent	independent	ADJ
easat-10435	74	14	and	and	CCONJ
easat-10435	74	15	objective	objective	ADJ
easat-10435	74	16	activity	activity	NOUN
easat-10435	74	17	designed	design	VERB
easat-10435	74	18	to	to	PART
easat-10435	74	19	evaluate	evaluate	VERB
easat-10435	74	20	and	and	CCONJ
easat-10435	74	21	improve	improve	VERB
easat-10435	74	22	governance	governance	NOUN
easat-10435	74	23	processes	process	NOUN
easat-10435	74	24	,	,	PUNCT
easat-10435	74	25	risk	risk	NOUN
easat-10435	74	26	management	management	NOUN
easat-10435	74	27	,	,	PUNCT
easat-10435	74	28	and	and	CCONJ
easat-10435	74	29	internal	internal	ADJ
easat-10435	74	30	control	control	NOUN
easat-10435	74	31	.	.	PUNCT
easat-10435	75	1	the	the	DET
easat-10435	75	2	institute	institute	PROPN
easat-10435	75	3	of	of	ADP
easat-10435	75	4	internal	internal	ADJ
easat-10435	75	5	auditors	auditor	NOUN
easat-10435	75	6	(	(	PUNCT
easat-10435	75	7	iia	iia	NOUN
easat-10435	75	8	)	)	PUNCT
easat-10435	75	9	defines	define	VERB
easat-10435	75	10	it	it	PRON
easat-10435	75	11	as	as	ADP
easat-10435	75	12	a	a	DET
easat-10435	75	13	value	value	NOUN
easat-10435	75	14	-	-	PUNCT
easat-10435	75	15	adding	add	VERB
easat-10435	75	16	function	function	NOUN
easat-10435	75	17	that	that	PRON
easat-10435	75	18	assists	assist	VERB
easat-10435	75	19	an	an	DET
easat-10435	75	20	organization	organization	NOUN
easat-10435	75	21	in	in	ADP
easat-10435	75	22	achieving	achieve	VERB
easat-10435	75	23	its	its	PRON
easat-10435	75	24	objectives	objective	NOUN
easat-10435	75	25	.	.	PUNCT
easat-10435	76	1	this	this	DET
easat-10435	76	2	definition	definition	NOUN
easat-10435	76	3	underscores	underscore	VERB
easat-10435	76	4	the	the	DET
easat-10435	76	5	strategic	strategic	ADJ
easat-10435	76	6	importance	importance	NOUN
easat-10435	76	7	of	of	ADP
easat-10435	76	8	internal	internal	ADJ
easat-10435	76	9	audit	audit	NOUN
easat-10435	76	10	,	,	PUNCT
easat-10435	76	11	extending	extend	VERB
easat-10435	76	12	beyond	beyond	ADP
easat-10435	76	13	its	its	PRON
easat-10435	76	14	traditional	traditional	ADJ
easat-10435	76	15	role	role	NOUN
easat-10435	76	16	of	of	ADP
easat-10435	76	17	verification	verification	NOUN
easat-10435	76	18	.	.	PUNCT
easat-10435	77	1	the	the	DET
easat-10435	77	2	origins	origin	NOUN
easat-10435	77	3	of	of	ADP
easat-10435	77	4	internal	internal	ADJ
easat-10435	77	5	audit	audit	NOUN
easat-10435	77	6	can	can	AUX
easat-10435	77	7	be	be	AUX
easat-10435	77	8	traced	trace	VERB
easat-10435	77	9	back	back	ADV
easat-10435	77	10	to	to	ADP
easat-10435	77	11	ancient	ancient	ADJ
easat-10435	77	12	accounting	accounting	NOUN
easat-10435	77	13	practices	practice	NOUN
easat-10435	77	14	,	,	PUNCT
easat-10435	77	15	where	where	SCONJ
easat-10435	77	16	it	it	PRON
easat-10435	77	17	served	serve	VERB
easat-10435	77	18	to	to	PART
easat-10435	77	19	protect	protect	VERB
easat-10435	77	20	public	public	ADJ
easat-10435	77	21	resources	resource	NOUN
easat-10435	77	22	from	from	ADP
easat-10435	77	23	misappropriation	misappropriation	NOUN
easat-10435	77	24	and	and	CCONJ
easat-10435	77	25	ensure	ensure	VERB
easat-10435	77	26	their	their	PRON
easat-10435	77	27	proper	proper	ADJ
easat-10435	77	28	use	use	NOUN
easat-10435	77	29	.	.	PUNCT
easat-10435	78	1	however	however	ADV
easat-10435	78	2	,	,	PUNCT
easat-10435	78	3	it	it	PRON
easat-10435	78	4	was	be	AUX
easat-10435	78	5	not	not	PART
easat-10435	78	6	until	until	ADP
easat-10435	78	7	the	the	DET
easat-10435	78	8	20th	20th	ADJ
easat-10435	78	9	century	century	NOUN
easat-10435	78	10	that	that	SCONJ
easat-10435	78	11	internal	internal	ADJ
easat-10435	78	12	audit	audit	NOUN
easat-10435	78	13	evolved	evolve	VERB
easat-10435	78	14	into	into	ADP
easat-10435	78	15	a	a	DET
easat-10435	78	16	distinct	distinct	ADJ
easat-10435	78	17	profession	profession	NOUN
easat-10435	78	18	.	.	PUNCT
easat-10435	79	1	parker	parker	PROPN
easat-10435	79	2	and	and	CCONJ
easat-10435	79	3	johnson	johnson	PROPN
easat-10435	80	1	[	[	X
easat-10435	80	2	9	9	NUM
easat-10435	80	3	]	]	PUNCT
easat-10435	80	4	explain	explain	VERB
easat-10435	80	5	that	that	SCONJ
easat-10435	80	6	this	this	DET
easat-10435	80	7	evolution	evolution	NOUN
easat-10435	80	8	was	be	AUX
easat-10435	80	9	marked	mark	VERB
easat-10435	80	10	by	by	ADP
easat-10435	80	11	internal	internal	ADJ
easat-10435	80	12	auditors	auditor	NOUN
easat-10435	80	13	’	’	PART
easat-10435	80	14	pursuit	pursuit	NOUN
easat-10435	80	15	of	of	ADP
easat-10435	80	16	professional	professional	ADJ
easat-10435	80	17	recognition	recognition	NOUN
easat-10435	80	18	,	,	PUNCT
easat-10435	80	19	aiming	aim	VERB
easat-10435	80	20	to	to	PART
easat-10435	80	21	distinguish	distinguish	VERB
easat-10435	80	22	themselves	themselves	PRON
easat-10435	80	23	from	from	ADP
easat-10435	80	24	the	the	DET
easat-10435	80	25	accounting	accounting	NOUN
easat-10435	80	26	profession	profession	NOUN
easat-10435	80	27	.	.	PUNCT
easat-10435	81	1	the	the	DET
easat-10435	81	2	establishment	establishment	NOUN
easat-10435	81	3	of	of	ADP
easat-10435	81	4	the	the	DET
easat-10435	81	5	institute	institute	NOUN
easat-10435	81	6	of	of	ADP
easat-10435	81	7	internal	internal	ADJ
easat-10435	81	8	auditors	auditor	NOUN
easat-10435	81	9	(	(	PUNCT
easat-10435	81	10	iia	iia	NOUN
easat-10435	81	11	)	)	PUNCT
easat-10435	81	12	in	in	ADP
easat-10435	81	13	1941	1941	NUM
easat-10435	81	14	was	be	AUX
easat-10435	81	15	a	a	DET
easat-10435	81	16	pivotal	pivotal	ADJ
easat-10435	81	17	milestone	milestone	NOUN
easat-10435	81	18	,	,	PUNCT
easat-10435	81	19	providing	provide	VERB
easat-10435	81	20	a	a	DET
easat-10435	81	21	normative	normative	ADJ
easat-10435	81	22	framework	framework	NOUN
easat-10435	81	23	and	and	CCONJ
easat-10435	81	24	promoting	promote	VERB
easat-10435	81	25	the	the	DET
easat-10435	81	26	professional	professional	ADJ
easat-10435	81	27	identity	identity	NOUN
easat-10435	81	28	of	of	ADP
easat-10435	81	29	internal	internal	ADJ
easat-10435	81	30	auditors	auditor	NOUN
easat-10435	81	31	.	.	PUNCT
easat-10435	82	1	through	through	ADP
easat-10435	82	2	initiatives	initiative	NOUN
easat-10435	82	3	such	such	ADJ
easat-10435	82	4	as	as	ADP
easat-10435	82	5	professional	professional	ADJ
easat-10435	82	6	certification	certification	NOUN
easat-10435	82	7	and	and	CCONJ
easat-10435	82	8	the	the	DET
easat-10435	82	9	publication	publication	NOUN
easat-10435	82	10	of	of	ADP
easat-10435	82	11	international	international	ADJ
easat-10435	82	12	standards	standard	NOUN
easat-10435	82	13	,	,	PUNCT
easat-10435	82	14	internal	internal	ADJ
easat-10435	82	15	audit	audit	NOUN
easat-10435	82	16	gradually	gradually	ADV
easat-10435	82	17	strengthened	strengthen	VERB
easat-10435	82	18	its	its	PRON
easat-10435	82	19	position	position	NOUN
easat-10435	82	20	as	as	ADP
easat-10435	82	21	a	a	DET
easat-10435	82	22	key	key	ADJ
easat-10435	82	23	function	function	NOUN
easat-10435	82	24	within	within	ADP
easat-10435	82	25	organizations	organization	NOUN
easat-10435	82	26	.	.	PUNCT
easat-10435	83	1	a	a	DET
easat-10435	83	2	major	major	ADJ
easat-10435	83	3	conceptualization	conceptualization	NOUN
easat-10435	83	4	of	of	ADP
easat-10435	83	5	internal	internal	ADJ
easat-10435	83	6	audit	audit	NOUN
easat-10435	83	7	is	be	AUX
easat-10435	83	8	the	the	DET
easat-10435	83	9	three	three	NUM
easat-10435	83	10	lines	line	NOUN
easat-10435	83	11	of	of	ADP
easat-10435	83	12	defense	defense	NOUN
easat-10435	83	13	model	model	NOUN
easat-10435	83	14	,	,	PUNCT
easat-10435	83	15	proposed	propose	VERB
easat-10435	83	16	by	by	ADP
easat-10435	83	17	the	the	DET
easat-10435	83	18	iia	iia	NOUN
easat-10435	83	19	.	.	PUNCT
easat-10435	84	1	this	this	DET
easat-10435	84	2	model	model	NOUN
easat-10435	84	3	,	,	PUNCT
easat-10435	84	4	now	now	ADV
easat-10435	84	5	central	central	ADJ
easat-10435	84	6	to	to	ADP
easat-10435	84	7	modern	modern	ADJ
easat-10435	84	8	governance	governance	NOUN
easat-10435	84	9	approaches	approach	NOUN
easat-10435	84	10	,	,	PUNCT
easat-10435	84	11	structures	structure	VERB
easat-10435	84	12	responsibilities	responsibility	NOUN
easat-10435	84	13	into	into	ADP
easat-10435	84	14	three	three	NUM
easat-10435	84	15	levels	level	NOUN
easat-10435	84	16	.	.	PUNCT
easat-10435	85	1	the	the	DET
easat-10435	85	2	first	first	ADJ
easat-10435	85	3	line	line	NOUN
easat-10435	85	4	of	of	ADP
easat-10435	85	5	defense	defense	NOUN
easat-10435	85	6	consists	consist	VERB
easat-10435	85	7	of	of	ADP
easat-10435	85	8	operational	operational	ADJ
easat-10435	85	9	functions	function	NOUN
easat-10435	85	10	,	,	PUNCT
easat-10435	85	11	which	which	PRON
easat-10435	85	12	are	be	AUX
easat-10435	85	13	responsible	responsible	ADJ
easat-10435	85	14	for	for	ADP
easat-10435	85	15	direct	direct	ADJ
easat-10435	85	16	risk	risk	NOUN
easat-10435	85	17	management	management	NOUN
easat-10435	85	18	.	.	PUNCT
easat-10435	86	1	the	the	DET
easat-10435	86	2	second	second	ADJ
easat-10435	86	3	line	line	NOUN
easat-10435	86	4	of	of	ADP
easat-10435	86	5	defense	defense	NOUN
easat-10435	86	6	includes	include	VERB
easat-10435	86	7	specialized	specialized	ADJ
easat-10435	86	8	functions	function	NOUN
easat-10435	86	9	such	such	ADJ
easat-10435	86	10	as	as	ADP
easat-10435	86	11	risk	risk	NOUN
easat-10435	86	12	management	management	NOUN
easat-10435	86	13	and	and	CCONJ
easat-10435	86	14	compliance	compliance	NOUN
easat-10435	86	15	,	,	PUNCT
easat-10435	86	16	which	which	PRON
easat-10435	86	17	oversee	oversee	VERB
easat-10435	86	18	and	and	CCONJ
easat-10435	86	19	support	support	VERB
easat-10435	86	20	the	the	DET
easat-10435	86	21	controls	control	NOUN
easat-10435	86	22	implemented	implement	VERB
easat-10435	86	23	by	by	ADP
easat-10435	86	24	the	the	DET
easat-10435	86	25	first	first	ADJ
easat-10435	86	26	line	line	NOUN
easat-10435	86	27	.	.	PUNCT
easat-10435	87	1	finally	finally	ADV
easat-10435	87	2	,	,	PUNCT
easat-10435	87	3	internal	internal	ADJ
easat-10435	87	4	audit	audit	NOUN
easat-10435	87	5	serves	serve	VERB
easat-10435	87	6	as	as	ADP
easat-10435	87	7	the	the	DET
easat-10435	87	8	third	third	ADJ
easat-10435	87	9	line	line	NOUN
easat-10435	87	10	of	of	ADP
easat-10435	87	11	defense	defense	NOUN
easat-10435	87	12	,	,	PUNCT
easat-10435	87	13	providing	provide	VERB
easat-10435	87	14	independent	independent	ADJ
easat-10435	87	15	assurance	assurance	NOUN
easat-10435	87	16	on	on	ADP
easat-10435	87	17	the	the	DET
easat-10435	87	18	overall	overall	ADJ
easat-10435	87	19	effectiveness	effectiveness	NOUN
easat-10435	87	20	of	of	ADP
easat-10435	87	21	internal	internal	ADJ
easat-10435	87	22	control	control	NOUN
easat-10435	87	23	and	and	CCONJ
easat-10435	87	24	risk	risk	NOUN
easat-10435	87	25	management	management	NOUN
easat-10435	87	26	systems	system	NOUN
easat-10435	87	27	.	.	PUNCT
easat-10435	88	1	as	as	ADP
easat-10435	88	2	such	such	ADJ
easat-10435	88	3	,	,	PUNCT
easat-10435	88	4	this	this	DET
easat-10435	88	5	function	function	NOUN
easat-10435	88	6	extends	extend	VERB
easat-10435	88	7	beyond	beyond	ADP
easat-10435	88	8	mere	mere	ADJ
easat-10435	88	9	verification	verification	NOUN
easat-10435	88	10	to	to	PART
easat-10435	88	11	encompass	encompass	VERB
easat-10435	88	12	strategic	strategic	ADJ
easat-10435	88	13	oversight	oversight	NOUN
easat-10435	88	14	,	,	PUNCT
easat-10435	88	15	playing	play	VERB
easat-10435	88	16	a	a	DET
easat-10435	88	17	crucial	crucial	ADJ
easat-10435	88	18	role	role	NOUN
easat-10435	88	19	in	in	ADP
easat-10435	88	20	governance	governance	NOUN
easat-10435	88	21	tarabay	tarabay	X
easat-10435	89	1	[	[	X
easat-10435	89	2	10	10	NUM
easat-10435	89	3	]	]	PUNCT
easat-10435	89	4	.	.	PUNCT
easat-10435	90	1	the	the	DET
easat-10435	90	2	committee	committee	NOUN
easat-10435	90	3	of	of	ADP
easat-10435	90	4	362	362	NUM
easat-10435	90	5	edelweiss	edelweiss	PROPN
easat-10435	90	6	applied	apply	VERB
easat-10435	90	7	science	science	NOUN
easat-10435	90	8	and	and	CCONJ
easat-10435	90	9	technology	technology	NOUN
easat-10435	90	10	issn	issn	PROPN
easat-10435	90	11	:	:	PUNCT
easat-10435	90	12	2576	2576	NUM
easat-10435	90	13	-	-	SYM
easat-10435	90	14	8484	8484	NUM
easat-10435	90	15	vol	vol	NOUN
easat-10435	90	16	.	.	PROPN
easat-10435	91	1	9	9	NUM
easat-10435	91	2	,	,	PUNCT
easat-10435	91	3	no	no	INTJ
easat-10435	91	4	.	.	NOUN
easat-10435	91	5	10	10	NUM
easat-10435	91	6	:	:	PUNCT
easat-10435	91	7	359	359	NUM
easat-10435	91	8	-	-	SYM
easat-10435	91	9	377	377	NUM
easat-10435	91	10	,	,	PUNCT
easat-10435	91	11	2025	2025	NUM
easat-10435	91	12	doi	doi	NOUN
easat-10435	91	13	:	:	PUNCT
easat-10435	91	14	10.55214/2576	10.55214/2576	NUM
easat-10435	91	15	-	-	SYM
easat-10435	91	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	91	17	©	©	PROPN
easat-10435	91	18	2025	2025	NUM
easat-10435	91	19	by	by	ADP
easat-10435	91	20	the	the	DET
easat-10435	91	21	authors	author	NOUN
easat-10435	91	22	;	;	PUNCT
easat-10435	91	23	licensee	licensee	PROPN
easat-10435	91	24	learning	learn	VERB
easat-10435	91	25	gate	gate	NOUN
easat-10435	91	26	sponsoring	sponsor	VERB
easat-10435	91	27	organizations	organization	NOUN
easat-10435	91	28	of	of	ADP
easat-10435	91	29	the	the	DET
easat-10435	91	30	treadway	treadway	PROPN
easat-10435	91	31	commission	commission	PROPN
easat-10435	91	32	(	(	PUNCT
easat-10435	91	33	coso	coso	NOUN
easat-10435	91	34	)	)	PUNCT
easat-10435	92	1	[	[	X
easat-10435	92	2	11	11	NUM
easat-10435	92	3	]	]	PUNCT
easat-10435	92	4	positions	position	NOUN
easat-10435	92	5	internal	internal	ADJ
easat-10435	92	6	audit	audit	NOUN
easat-10435	92	7	at	at	ADP
easat-10435	92	8	the	the	DET
easat-10435	92	9	core	core	NOUN
easat-10435	92	10	of	of	ADP
easat-10435	92	11	governance	governance	NOUN
easat-10435	92	12	structures	structure	NOUN
easat-10435	92	13	,	,	PUNCT
easat-10435	92	14	emphasizing	emphasize	VERB
easat-10435	92	15	essential	essential	ADJ
easat-10435	92	16	components	component	NOUN
easat-10435	92	17	such	such	ADJ
easat-10435	92	18	as	as	ADP
easat-10435	92	19	the	the	DET
easat-10435	92	20	control	control	PROPN
easat-10435	92	21	environment	environment	PROPN
easat-10435	92	22	,	,	PUNCT
easat-10435	92	23	risk	risk	NOUN
easat-10435	92	24	assessment	assessment	NOUN
easat-10435	92	25	,	,	PUNCT
easat-10435	92	26	and	and	CCONJ
easat-10435	92	27	monitoring	monitor	VERB
easat-10435	92	28	mechanisms	mechanism	NOUN
easat-10435	92	29	.	.	PUNCT
easat-10435	93	1	however	however	ADV
easat-10435	93	2	,	,	PUNCT
easat-10435	93	3	as	as	SCONJ
easat-10435	93	4	power	power	NOUN
easat-10435	93	5	[	[	X
easat-10435	93	6	12	12	NUM
easat-10435	93	7	]	]	PUNCT
easat-10435	93	8	and	and	CCONJ
easat-10435	93	9	cakar	cakar	NOUN
easat-10435	93	10	[	[	X
easat-10435	93	11	13	13	NUM
easat-10435	93	12	]	]	PUNCT
easat-10435	93	13	explain	explain	VERB
easat-10435	93	14	,	,	PUNCT
easat-10435	93	15	the	the	DET
easat-10435	93	16	positioning	positioning	NOUN
easat-10435	93	17	of	of	ADP
easat-10435	93	18	internal	internal	ADJ
easat-10435	93	19	audit	audit	NOUN
easat-10435	93	20	within	within	ADP
easat-10435	93	21	this	this	DET
easat-10435	93	22	model	model	NOUN
easat-10435	93	23	is	be	AUX
easat-10435	93	24	not	not	PART
easat-10435	93	25	without	without	ADP
easat-10435	93	26	challenges	challenge	NOUN
easat-10435	93	27	.	.	PUNCT
easat-10435	94	1	power	power	NOUN
easat-10435	94	2	[	[	X
easat-10435	94	3	12	12	NUM
easat-10435	94	4	]	]	PUNCT
easat-10435	94	5	highlights	highlight	VERB
easat-10435	94	6	an	an	DET
easat-10435	94	7	inherent	inherent	ADJ
easat-10435	94	8	paradox	paradox	NOUN
easat-10435	94	9	:	:	PUNCT
easat-10435	94	10	while	while	SCONJ
easat-10435	94	11	internal	internal	ADJ
easat-10435	94	12	audit	audit	NOUN
easat-10435	94	13	claims	claim	VERB
easat-10435	94	14	total	total	ADJ
easat-10435	94	15	objectivity	objectivity	NOUN
easat-10435	94	16	,	,	PUNCT
easat-10435	94	17	it	it	PRON
easat-10435	94	18	remains	remain	VERB
easat-10435	94	19	dependent	dependent	ADJ
easat-10435	94	20	on	on	ADP
easat-10435	94	21	normative	normative	ADJ
easat-10435	94	22	frameworks	framework	NOUN
easat-10435	94	23	that	that	PRON
easat-10435	94	24	impose	impose	VERB
easat-10435	94	25	rigid	rigid	ADJ
easat-10435	94	26	structures	structure	NOUN
easat-10435	94	27	,	,	PUNCT
easat-10435	94	28	potentially	potentially	ADV
easat-10435	94	29	limiting	limit	VERB
easat-10435	94	30	its	its	PRON
easat-10435	94	31	adaptability	adaptability	NOUN
easat-10435	94	32	in	in	ADP
easat-10435	94	33	dynamic	dynamic	ADJ
easat-10435	94	34	or	or	CCONJ
easat-10435	94	35	complex	complex	ADJ
easat-10435	94	36	environments	environment	NOUN
easat-10435	94	37	.	.	PUNCT
easat-10435	95	1	cakar	cakar	NOUN
easat-10435	96	1	[	[	X
easat-10435	96	2	13	13	NUM
easat-10435	96	3	]	]	PUNCT
easat-10435	96	4	further	far	ADV
easat-10435	96	5	explores	explore	VERB
easat-10435	96	6	the	the	DET
easat-10435	96	7	tension	tension	NOUN
easat-10435	96	8	between	between	ADP
easat-10435	96	9	the	the	DET
easat-10435	96	10	internal	internal	ADJ
easat-10435	96	11	audit	audit	NOUN
easat-10435	96	12	’s	’s	PART
easat-10435	96	13	role	role	NOUN
easat-10435	96	14	as	as	ADP
easat-10435	96	15	an	an	DET
easat-10435	96	16	independent	independent	ADJ
easat-10435	96	17	evaluator	evaluator	NOUN
easat-10435	96	18	and	and	CCONJ
easat-10435	96	19	its	its	PRON
easat-10435	96	20	strategic	strategic	ADJ
easat-10435	96	21	proximity	proximity	NOUN
easat-10435	96	22	to	to	ADP
easat-10435	96	23	senior	senior	ADJ
easat-10435	96	24	management	management	NOUN
easat-10435	96	25	.	.	PUNCT
easat-10435	97	1	this	this	DET
easat-10435	97	2	dual	dual	ADJ
easat-10435	97	3	function	function	NOUN
easat-10435	97	4	can	can	AUX
easat-10435	97	5	lead	lead	VERB
easat-10435	97	6	to	to	ADP
easat-10435	97	7	conflicts	conflict	NOUN
easat-10435	97	8	of	of	ADP
easat-10435	97	9	interest	interest	NOUN
easat-10435	97	10	,	,	PUNCT
easat-10435	97	11	as	as	SCONJ
easat-10435	97	12	auditors	auditor	NOUN
easat-10435	97	13	must	must	AUX
easat-10435	97	14	often	often	ADV
easat-10435	97	15	collaborate	collaborate	VERB
easat-10435	97	16	closely	closely	ADV
easat-10435	97	17	with	with	ADP
easat-10435	97	18	management	management	NOUN
easat-10435	97	19	while	while	SCONJ
easat-10435	97	20	maintaining	maintain	VERB
easat-10435	97	21	the	the	DET
easat-10435	97	22	critical	critical	ADJ
easat-10435	97	23	distance	distance	NOUN
easat-10435	97	24	required	require	VERB
easat-10435	97	25	for	for	ADP
easat-10435	97	26	their	their	PRON
easat-10435	97	27	mission	mission	NOUN
easat-10435	97	28	.	.	PUNCT
easat-10435	98	1	roussy	roussy	ADJ
easat-10435	98	2	and	and	CCONJ
easat-10435	98	3	rodrigue	rodrigue	NOUN
easat-10435	99	1	[	[	X
easat-10435	99	2	14	14	NUM
easat-10435	99	3	]	]	PUNCT
easat-10435	99	4	expand	expand	VERB
easat-10435	99	5	on	on	ADP
easat-10435	99	6	these	these	DET
easat-10435	99	7	critiques	critique	NOUN
easat-10435	99	8	by	by	ADP
easat-10435	99	9	examining	examine	VERB
easat-10435	99	10	the	the	DET
easat-10435	99	11	specific	specific	ADJ
easat-10435	99	12	challenges	challenge	NOUN
easat-10435	99	13	faced	face	VERB
easat-10435	99	14	by	by	ADP
easat-10435	99	15	chief	chief	ADJ
easat-10435	99	16	audit	audit	NOUN
easat-10435	99	17	executives	executive	NOUN
easat-10435	99	18	(	(	PUNCT
easat-10435	99	19	caes	caes	PROPN
easat-10435	99	20	)	)	PUNCT
easat-10435	99	21	.	.	PUNCT
easat-10435	100	1	due	due	ADP
easat-10435	100	2	to	to	ADP
easat-10435	100	3	their	their	PRON
easat-10435	100	4	administrative	administrative	ADJ
easat-10435	100	5	dependence	dependence	NOUN
easat-10435	100	6	on	on	ADP
easat-10435	100	7	senior	senior	ADJ
easat-10435	100	8	management	management	NOUN
easat-10435	100	9	,	,	PUNCT
easat-10435	100	10	caes	caes	PROPN
easat-10435	100	11	sometimes	sometimes	ADV
easat-10435	100	12	engage	engage	VERB
easat-10435	100	13	in	in	ADP
easat-10435	100	14	impression	impression	NOUN
easat-10435	100	15	management	management	NOUN
easat-10435	100	16	strategies	strategy	NOUN
easat-10435	100	17	.	.	PUNCT
easat-10435	101	1	these	these	DET
easat-10435	101	2	strategies	strategy	NOUN
easat-10435	101	3	involve	involve	VERB
easat-10435	101	4	downplaying	downplay	VERB
easat-10435	101	5	identified	identify	VERB
easat-10435	101	6	issues	issue	NOUN
easat-10435	101	7	,	,	PUNCT
easat-10435	101	8	idealizing	idealize	VERB
easat-10435	101	9	successes	success	NOUN
easat-10435	101	10	,	,	PUNCT
easat-10435	101	11	or	or	CCONJ
easat-10435	101	12	dissociating	dissociate	VERB
easat-10435	101	13	responsibilities	responsibility	NOUN
easat-10435	101	14	in	in	ADP
easat-10435	101	15	the	the	DET
easat-10435	101	16	event	event	NOUN
easat-10435	101	17	of	of	ADP
easat-10435	101	18	failure	failure	NOUN
easat-10435	101	19	to	to	PART
easat-10435	101	20	preserve	preserve	VERB
easat-10435	101	21	the	the	DET
easat-10435	101	22	organization	organization	NOUN
easat-10435	101	23	’s	’s	PART
easat-10435	101	24	reputation	reputation	NOUN
easat-10435	101	25	.	.	PUNCT
easat-10435	102	1	while	while	SCONJ
easat-10435	102	2	these	these	DET
easat-10435	102	3	practices	practice	NOUN
easat-10435	102	4	may	may	AUX
easat-10435	102	5	fulfill	fulfill	VERB
easat-10435	102	6	perceived	perceive	VERB
easat-10435	102	7	transparency	transparency	NOUN
easat-10435	102	8	expectations	expectation	NOUN
easat-10435	102	9	,	,	PUNCT
easat-10435	102	10	they	they	PRON
easat-10435	102	11	often	often	ADV
easat-10435	102	12	compromise	compromise	VERB
easat-10435	102	13	the	the	DET
easat-10435	102	14	independence	independence	NOUN
easat-10435	102	15	and	and	CCONJ
easat-10435	102	16	effectiveness	effectiveness	NOUN
easat-10435	102	17	of	of	ADP
easat-10435	102	18	the	the	DET
easat-10435	102	19	internal	internal	ADJ
easat-10435	102	20	audit	audit	NOUN
easat-10435	102	21	.	.	PUNCT
easat-10435	103	1	moreover	moreover	ADV
easat-10435	103	2	,	,	PUNCT
easat-10435	103	3	parker	parker	PROPN
easat-10435	103	4	and	and	CCONJ
easat-10435	103	5	johnson	johnson	PROPN
easat-10435	103	6	[	[	X
easat-10435	103	7	9	9	NUM
easat-10435	103	8	]	]	PUNCT
easat-10435	103	9	note	note	NOUN
easat-10435	103	10	that	that	SCONJ
easat-10435	103	11	institutional	institutional	ADJ
easat-10435	103	12	pressures	pressure	NOUN
easat-10435	103	13	can	can	AUX
easat-10435	103	14	exacerbate	exacerbate	VERB
easat-10435	103	15	these	these	DET
easat-10435	103	16	tensions	tension	NOUN
easat-10435	103	17	.	.	PUNCT
easat-10435	104	1	the	the	DET
easat-10435	104	2	need	need	NOUN
easat-10435	104	3	for	for	SCONJ
easat-10435	104	4	auditors	auditor	NOUN
easat-10435	104	5	to	to	PART
easat-10435	104	6	comply	comply	VERB
easat-10435	104	7	with	with	ADP
easat-10435	104	8	sometimes	sometimes	ADV
easat-10435	104	9	contradictory	contradictory	ADJ
easat-10435	104	10	expectations	expectation	NOUN
easat-10435	104	11	from	from	ADP
easat-10435	104	12	audit	audit	NOUN
easat-10435	104	13	committees	committee	NOUN
easat-10435	104	14	and	and	CCONJ
easat-10435	104	15	senior	senior	ADJ
easat-10435	104	16	management	management	NOUN
easat-10435	104	17	weakens	weaken	VERB
easat-10435	104	18	their	their	PRON
easat-10435	104	19	ability	ability	NOUN
easat-10435	104	20	to	to	PART
easat-10435	104	21	exercise	exercise	VERB
easat-10435	104	22	fully	fully	ADV
easat-10435	104	23	objective	objective	ADJ
easat-10435	104	24	oversight	oversight	NOUN
easat-10435	104	25	.	.	PUNCT
easat-10435	105	1	these	these	DET
easat-10435	105	2	pressures	pressure	NOUN
easat-10435	105	3	highlight	highlight	VERB
easat-10435	105	4	the	the	DET
easat-10435	105	5	importance	importance	NOUN
easat-10435	105	6	of	of	ADP
easat-10435	105	7	revisiting	revisit	VERB
easat-10435	105	8	organizational	organizational	ADJ
easat-10435	105	9	structures	structure	NOUN
easat-10435	105	10	and	and	CCONJ
easat-10435	105	11	clarifying	clarify	VERB
easat-10435	105	12	expectations	expectation	NOUN
easat-10435	105	13	regarding	regard	VERB
easat-10435	105	14	internal	internal	ADJ
easat-10435	105	15	audit	audit	NOUN
easat-10435	105	16	.	.	PUNCT
easat-10435	106	1	despite	despite	SCONJ
easat-10435	106	2	being	be	AUX
easat-10435	106	3	rooted	root	VERB
easat-10435	106	4	in	in	ADP
easat-10435	106	5	historical	historical	ADJ
easat-10435	106	6	control	control	NOUN
easat-10435	106	7	practices	practice	NOUN
easat-10435	106	8	,	,	PUNCT
easat-10435	106	9	internal	internal	ADJ
easat-10435	106	10	audit	audit	NOUN
easat-10435	106	11	has	have	AUX
easat-10435	106	12	evolved	evolve	VERB
easat-10435	106	13	into	into	ADP
easat-10435	106	14	a	a	DET
easat-10435	106	15	strategic	strategic	ADJ
easat-10435	106	16	and	and	CCONJ
easat-10435	106	17	dynamic	dynamic	ADJ
easat-10435	106	18	function	function	NOUN
easat-10435	106	19	.	.	PUNCT
easat-10435	107	1	as	as	ADP
easat-10435	107	2	the	the	DET
easat-10435	107	3	third	third	ADJ
easat-10435	107	4	line	line	NOUN
easat-10435	107	5	of	of	ADP
easat-10435	107	6	defense	defense	NOUN
easat-10435	107	7	,	,	PUNCT
easat-10435	107	8	it	it	PRON
easat-10435	107	9	plays	play	VERB
easat-10435	107	10	a	a	DET
easat-10435	107	11	central	central	ADJ
easat-10435	107	12	role	role	NOUN
easat-10435	107	13	in	in	ADP
easat-10435	107	14	governance	governance	NOUN
easat-10435	107	15	and	and	CCONJ
easat-10435	107	16	risk	risk	NOUN
easat-10435	107	17	management	management	NOUN
easat-10435	107	18	while	while	SCONJ
easat-10435	107	19	facing	face	VERB
easat-10435	107	20	significant	significant	ADJ
easat-10435	107	21	challenges	challenge	NOUN
easat-10435	107	22	related	relate	VERB
easat-10435	107	23	to	to	ADP
easat-10435	107	24	its	its	PRON
easat-10435	107	25	independence	independence	NOUN
easat-10435	107	26	,	,	PUNCT
easat-10435	107	27	adaptability	adaptability	NOUN
easat-10435	107	28	,	,	PUNCT
easat-10435	107	29	and	and	CCONJ
easat-10435	107	30	credibility	credibility	NOUN
easat-10435	107	31	.	.	PUNCT
easat-10435	108	1	strengthening	strengthen	VERB
easat-10435	108	2	its	its	PRON
easat-10435	108	3	role	role	NOUN
easat-10435	108	4	requires	require	VERB
easat-10435	108	5	organizational	organizational	ADJ
easat-10435	108	6	reforms	reform	NOUN
easat-10435	108	7	and	and	CCONJ
easat-10435	108	8	a	a	DET
easat-10435	108	9	governance	governance	NOUN
easat-10435	108	10	framework	framework	NOUN
easat-10435	108	11	that	that	PRON
easat-10435	108	12	ensures	ensure	VERB
easat-10435	108	13	its	its	PRON
easat-10435	108	14	ability	ability	NOUN
easat-10435	108	15	to	to	PART
easat-10435	108	16	fully	fully	ADV
easat-10435	108	17	carry	carry	VERB
easat-10435	108	18	out	out	ADP
easat-10435	108	19	its	its	PRON
easat-10435	108	20	mission	mission	NOUN
easat-10435	108	21	.	.	PUNCT
easat-10435	109	1	2.3	2.3	NUM
easat-10435	109	2	.	.	PUNCT
easat-10435	110	1	local	local	ADJ
easat-10435	110	2	authorities	authority	NOUN
easat-10435	110	3	in	in	ADP
easat-10435	110	4	morocco	morocco	PROPN
easat-10435	110	5	local	local	ADJ
easat-10435	110	6	authorities	authority	NOUN
easat-10435	110	7	in	in	ADP
easat-10435	110	8	morocco	morocco	PROPN
easat-10435	110	9	,	,	PUNCT
easat-10435	110	10	as	as	SCONJ
easat-10435	110	11	defined	define	VERB
easat-10435	110	12	by	by	ADP
easat-10435	110	13	the	the	DET
easat-10435	110	14	2011	2011	NUM
easat-10435	110	15	constitution	constitution	NOUN
easat-10435	110	16	,	,	PUNCT
easat-10435	110	17	are	be	AUX
easat-10435	110	18	public	public	ADJ
easat-10435	110	19	entities	entity	NOUN
easat-10435	110	20	vested	vest	VERB
easat-10435	110	21	with	with	ADP
easat-10435	110	22	legal	legal	ADJ
easat-10435	110	23	personality	personality	NOUN
easat-10435	110	24	and	and	CCONJ
easat-10435	110	25	financial	financial	ADJ
easat-10435	110	26	autonomy	autonomy	NOUN
easat-10435	110	27	.	.	PUNCT
easat-10435	111	1	governed	govern	VERB
easat-10435	111	2	by	by	ADP
easat-10435	111	3	articles	article	NOUN
easat-10435	111	4	135	135	NUM
easat-10435	111	5	to	to	ADP
easat-10435	111	6	146	146	NUM
easat-10435	111	7	,	,	PUNCT
easat-10435	111	8	their	their	PRON
easat-10435	111	9	mission	mission	NOUN
easat-10435	111	10	is	be	AUX
easat-10435	111	11	to	to	PART
easat-10435	111	12	democratically	democratically	ADV
easat-10435	111	13	manage	manage	VERB
easat-10435	111	14	local	local	ADJ
easat-10435	111	15	affairs	affair	NOUN
easat-10435	111	16	and	and	CCONJ
easat-10435	111	17	promote	promote	VERB
easat-10435	111	18	balanced	balanced	ADJ
easat-10435	111	19	economic	economic	ADJ
easat-10435	111	20	,	,	PUNCT
easat-10435	111	21	social	social	ADJ
easat-10435	111	22	,	,	PUNCT
easat-10435	111	23	and	and	CCONJ
easat-10435	111	24	cultural	cultural	ADJ
easat-10435	111	25	development	development	NOUN
easat-10435	111	26	.	.	PUNCT
easat-10435	112	1	these	these	DET
easat-10435	112	2	entities	entity	NOUN
easat-10435	112	3	operate	operate	VERB
easat-10435	112	4	based	base	VERB
easat-10435	112	5	on	on	ADP
easat-10435	112	6	fundamental	fundamental	ADJ
easat-10435	112	7	principles	principle	NOUN
easat-10435	112	8	,	,	PUNCT
easat-10435	112	9	including	include	VERB
easat-10435	112	10	self	self	NOUN
easat-10435	112	11	-	-	PUNCT
easat-10435	112	12	administration	administration	NOUN
easat-10435	112	13	,	,	PUNCT
easat-10435	112	14	cooperation	cooperation	NOUN
easat-10435	112	15	,	,	PUNCT
easat-10435	112	16	solidarity	solidarity	NOUN
easat-10435	112	17	,	,	PUNCT
easat-10435	112	18	and	and	CCONJ
easat-10435	112	19	the	the	DET
easat-10435	112	20	principle	principle	NOUN
easat-10435	112	21	of	of	ADP
easat-10435	112	22	subsidiarity	subsidiarity	NOUN
easat-10435	112	23	,	,	PUNCT
easat-10435	112	24	which	which	PRON
easat-10435	112	25	ensures	ensure	VERB
easat-10435	112	26	that	that	SCONJ
easat-10435	112	27	decision	decision	NOUN
easat-10435	112	28	-	-	PUNCT
easat-10435	112	29	making	making	NOUN
easat-10435	112	30	is	be	AUX
easat-10435	112	31	brought	bring	VERB
easat-10435	112	32	closer	close	ADV
easat-10435	112	33	to	to	ADP
easat-10435	112	34	citizens	citizen	NOUN
easat-10435	112	35	[	[	X
easat-10435	112	36	15	15	NUM
easat-10435	112	37	]	]	PUNCT
easat-10435	112	38	.	.	PUNCT
easat-10435	113	1	currently	currently	ADV
easat-10435	113	2	,	,	PUNCT
easat-10435	113	3	morocco	morocco	PROPN
easat-10435	113	4	comprises	comprise	VERB
easat-10435	113	5	twelve	twelve	NUM
easat-10435	113	6	regions	region	NOUN
easat-10435	113	7	,	,	PUNCT
easat-10435	113	8	seventy	seventy	NUM
easat-10435	113	9	-	-	PUNCT
easat-10435	113	10	five	five	NUM
easat-10435	113	11	prefectures	prefecture	NOUN
easat-10435	113	12	and	and	CCONJ
easat-10435	113	13	provinces	province	NOUN
easat-10435	113	14	,	,	PUNCT
easat-10435	113	15	and	and	CCONJ
easat-10435	113	16	1,503	1,503	NUM
easat-10435	113	17	municipalities	municipality	NOUN
easat-10435	113	18	.	.	PUNCT
easat-10435	114	1	the	the	DET
easat-10435	114	2	regions	region	NOUN
easat-10435	114	3	,	,	PUNCT
easat-10435	114	4	as	as	ADP
easat-10435	114	5	the	the	DET
easat-10435	114	6	highest	high	ADJ
easat-10435	114	7	administrative	administrative	ADJ
easat-10435	114	8	level	level	NOUN
easat-10435	114	9	,	,	PUNCT
easat-10435	114	10	play	play	VERB
easat-10435	114	11	a	a	DET
easat-10435	114	12	strategic	strategic	ADJ
easat-10435	114	13	role	role	NOUN
easat-10435	114	14	in	in	ADP
easat-10435	114	15	territorial	territorial	ADJ
easat-10435	114	16	planning	planning	NOUN
easat-10435	114	17	and	and	CCONJ
easat-10435	114	18	economic	economic	ADJ
easat-10435	114	19	development	development	NOUN
easat-10435	114	20	(	(	PUNCT
easat-10435	114	21	organic	organic	ADJ
easat-10435	114	22	law	law	NOUN
easat-10435	114	23	no	no	NOUN
easat-10435	114	24	.	.	NOUN
easat-10435	114	25	111	111	NUM
easat-10435	114	26	-	-	SYM
easat-10435	114	27	14	14	NUM
easat-10435	114	28	)	)	PUNCT
easat-10435	114	29	.	.	PUNCT
easat-10435	115	1	prefectures	prefecture	NOUN
easat-10435	115	2	and	and	CCONJ
easat-10435	115	3	provinces	province	NOUN
easat-10435	115	4	act	act	VERB
easat-10435	115	5	as	as	ADP
easat-10435	115	6	intermediaries	intermediary	NOUN
easat-10435	115	7	in	in	ADP
easat-10435	115	8	implementing	implement	VERB
easat-10435	115	9	national	national	ADJ
easat-10435	115	10	policies	policy	NOUN
easat-10435	115	11	,	,	PUNCT
easat-10435	115	12	while	while	SCONJ
easat-10435	115	13	municipalities	municipality	NOUN
easat-10435	115	14	focus	focus	VERB
easat-10435	115	15	on	on	ADP
easat-10435	115	16	managing	manage	VERB
easat-10435	115	17	local	local	ADJ
easat-10435	115	18	public	public	ADJ
easat-10435	115	19	services	service	NOUN
easat-10435	115	20	,	,	PUNCT
easat-10435	115	21	such	such	ADJ
easat-10435	115	22	as	as	ADP
easat-10435	115	23	waste	waste	NOUN
easat-10435	115	24	collection	collection	NOUN
easat-10435	115	25	and	and	CCONJ
easat-10435	115	26	infrastructure	infrastructure	NOUN
easat-10435	115	27	maintenance	maintenance	NOUN
easat-10435	115	28	(	(	PUNCT
easat-10435	115	29	organic	organic	ADJ
easat-10435	115	30	laws	law	NOUN
easat-10435	115	31	no	no	NOUN
easat-10435	115	32	.	.	NOUN
easat-10435	116	1	112	112	NUM
easat-10435	116	2	-	-	SYM
easat-10435	116	3	14	14	NUM
easat-10435	116	4	and	and	CCONJ
easat-10435	116	5	no	no	NOUN
easat-10435	116	6	.	.	NOUN
easat-10435	116	7	113	113	NUM
easat-10435	116	8	-	-	SYM
easat-10435	116	9	14	14	NUM
easat-10435	116	10	)	)	PUNCT
easat-10435	116	11	.	.	PUNCT
easat-10435	117	1	historically	historically	ADV
easat-10435	117	2	,	,	PUNCT
easat-10435	117	3	local	local	ADJ
easat-10435	117	4	governance	governance	NOUN
easat-10435	117	5	in	in	ADP
easat-10435	117	6	morocco	morocco	PROPN
easat-10435	117	7	traces	trace	VERB
easat-10435	117	8	its	its	PRON
easat-10435	117	9	roots	root	NOUN
easat-10435	117	10	to	to	ADP
easat-10435	117	11	customary	customary	ADJ
easat-10435	117	12	structures	structure	NOUN
easat-10435	117	13	such	such	ADJ
easat-10435	117	14	as	as	ADP
easat-10435	117	15	“	"	PUNCT
easat-10435	117	16	jemaâs	jemaâs	PROPN
easat-10435	117	17	,	,	PUNCT
easat-10435	117	18	”	"	PUNCT
easat-10435	117	19	which	which	PRON
easat-10435	117	20	ensured	ensure	VERB
easat-10435	117	21	community	community	NOUN
easat-10435	117	22	-	-	PUNCT
easat-10435	117	23	based	base	VERB
easat-10435	117	24	governance	governance	NOUN
easat-10435	117	25	[	[	X
easat-10435	117	26	16	16	NUM
easat-10435	117	27	]	]	PUNCT
easat-10435	117	28	.	.	PUNCT
easat-10435	118	1	the	the	DET
easat-10435	118	2	transition	transition	NOUN
easat-10435	118	3	to	to	ADP
easat-10435	118	4	a	a	DET
easat-10435	118	5	modern	modern	ADJ
easat-10435	118	6	administrative	administrative	ADJ
easat-10435	118	7	system	system	NOUN
easat-10435	118	8	began	begin	VERB
easat-10435	118	9	during	during	ADP
easat-10435	118	10	the	the	DET
easat-10435	118	11	protectorate	protectorate	ADJ
easat-10435	118	12	era	era	NOUN
easat-10435	118	13	with	with	ADP
easat-10435	118	14	the	the	DET
easat-10435	118	15	creation	creation	NOUN
easat-10435	118	16	of	of	ADP
easat-10435	118	17	municipalities	municipality	NOUN
easat-10435	118	18	in	in	ADP
easat-10435	118	19	1912	1912	NUM
easat-10435	118	20	.	.	PUNCT
easat-10435	119	1	following	follow	VERB
easat-10435	119	2	independence	independence	NOUN
easat-10435	119	3	,	,	PUNCT
easat-10435	119	4	morocco	morocco	PROPN
easat-10435	119	5	maintained	maintain	VERB
easat-10435	119	6	a	a	DET
easat-10435	119	7	highly	highly	ADV
easat-10435	119	8	centralized	centralized	ADJ
easat-10435	119	9	administrative	administrative	ADJ
easat-10435	119	10	system	system	NOUN
easat-10435	119	11	,	,	PUNCT
easat-10435	119	12	despite	despite	SCONJ
easat-10435	119	13	the	the	DET
easat-10435	119	14	first	first	ADJ
easat-10435	119	15	municipal	municipal	ADJ
easat-10435	119	16	elections	election	NOUN
easat-10435	119	17	in	in	ADP
easat-10435	119	18	1976	1976	NUM
easat-10435	119	19	,	,	PUNCT
easat-10435	119	20	which	which	PRON
easat-10435	119	21	marked	mark	VERB
easat-10435	119	22	a	a	DET
easat-10435	119	23	significant	significant	ADJ
easat-10435	119	24	step	step	NOUN
easat-10435	119	25	toward	toward	ADP
easat-10435	119	26	greater	great	ADJ
easat-10435	119	27	local	local	ADJ
easat-10435	119	28	participation	participation	NOUN
easat-10435	119	29	.	.	PUNCT
easat-10435	120	1	the	the	DET
easat-10435	120	2	2011	2011	NUM
easat-10435	120	3	constitution	constitution	NOUN
easat-10435	120	4	introduced	introduce	VERB
easat-10435	120	5	decentralization	decentralization	NOUN
easat-10435	120	6	as	as	ADP
easat-10435	120	7	a	a	DET
easat-10435	120	8	fundamental	fundamental	ADJ
easat-10435	120	9	principle	principle	NOUN
easat-10435	120	10	,	,	PUNCT
easat-10435	120	11	leading	lead	VERB
easat-10435	120	12	to	to	ADP
easat-10435	120	13	institutional	institutional	ADJ
easat-10435	120	14	reforms	reform	NOUN
easat-10435	120	15	aimed	aim	VERB
easat-10435	120	16	at	at	ADP
easat-10435	120	17	modernizing	modernize	VERB
easat-10435	120	18	local	local	ADJ
easat-10435	120	19	governance	governance	NOUN
easat-10435	120	20	.	.	PUNCT
easat-10435	121	1	criticism	criticism	NOUN
easat-10435	121	2	regarding	regard	VERB
easat-10435	121	3	excessive	excessive	ADJ
easat-10435	121	4	centralization	centralization	NOUN
easat-10435	121	5	,	,	PUNCT
easat-10435	121	6	unclear	unclear	ADJ
easat-10435	121	7	distribution	distribution	NOUN
easat-10435	121	8	of	of	ADP
easat-10435	121	9	powers	power	NOUN
easat-10435	121	10	,	,	PUNCT
easat-10435	121	11	and	and	CCONJ
easat-10435	121	12	limited	limited	ADJ
easat-10435	121	13	financial	financial	ADJ
easat-10435	121	14	autonomy	autonomy	NOUN
easat-10435	121	15	[	[	X
easat-10435	121	16	16	16	NUM
easat-10435	121	17	]	]	PUNCT
easat-10435	121	18	has	have	AUX
easat-10435	121	19	been	be	AUX
easat-10435	121	20	partially	partially	ADV
easat-10435	121	21	addressed	address	VERB
easat-10435	121	22	through	through	ADP
easat-10435	121	23	reforms	reform	NOUN
easat-10435	121	24	.	.	PUNCT
easat-10435	122	1	the	the	DET
easat-10435	122	2	2018	2018	NUM
easat-10435	122	3	national	national	ADJ
easat-10435	122	4	charter	charter	NOUN
easat-10435	122	5	for	for	ADP
easat-10435	122	6	administrative	administrative	ADJ
easat-10435	122	7	deconcentration	deconcentration	NOUN
easat-10435	122	8	was	be	AUX
easat-10435	122	9	designed	design	VERB
easat-10435	122	10	to	to	PART
easat-10435	122	11	bring	bring	VERB
easat-10435	122	12	decision	decision	NOUN
easat-10435	122	13	-	-	PUNCT
easat-10435	122	14	making	make	VERB
easat-10435	122	15	centers	center	NOUN
easat-10435	122	16	closer	close	ADV
easat-10435	122	17	to	to	ADP
easat-10435	122	18	local	local	ADJ
easat-10435	122	19	363	363	NUM
easat-10435	122	20	edelweiss	edelweiss	PROPN
easat-10435	122	21	applied	apply	VERB
easat-10435	122	22	science	science	NOUN
easat-10435	122	23	and	and	CCONJ
easat-10435	122	24	technology	technology	NOUN
easat-10435	122	25	issn	issn	PROPN
easat-10435	122	26	:	:	PUNCT
easat-10435	122	27	2576	2576	NUM
easat-10435	122	28	-	-	SYM
easat-10435	122	29	8484	8484	NUM
easat-10435	122	30	vol	vol	NOUN
easat-10435	122	31	.	.	PROPN
easat-10435	123	1	9	9	NUM
easat-10435	123	2	,	,	PUNCT
easat-10435	123	3	no	no	INTJ
easat-10435	123	4	.	.	NOUN
easat-10435	123	5	10	10	NUM
easat-10435	123	6	:	:	PUNCT
easat-10435	123	7	359	359	NUM
easat-10435	123	8	-	-	SYM
easat-10435	123	9	377	377	NUM
easat-10435	123	10	,	,	PUNCT
easat-10435	123	11	2025	2025	NUM
easat-10435	123	12	doi	doi	NOUN
easat-10435	123	13	:	:	PUNCT
easat-10435	123	14	10.55214/2576	10.55214/2576	NUM
easat-10435	123	15	-	-	SYM
easat-10435	123	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	123	17	©	©	PROPN
easat-10435	123	18	2025	2025	NUM
easat-10435	123	19	by	by	ADP
easat-10435	123	20	the	the	DET
easat-10435	123	21	authors	author	NOUN
easat-10435	123	22	;	;	PUNCT
easat-10435	124	1	licensee	licensee	PROPN
easat-10435	124	2	learning	learn	VERB
easat-10435	124	3	gate	gate	NOUN
easat-10435	124	4	territories	territory	NOUN
easat-10435	124	5	and	and	CCONJ
easat-10435	124	6	enhance	enhance	VERB
easat-10435	124	7	coordination	coordination	NOUN
easat-10435	124	8	between	between	ADP
easat-10435	124	9	decentralized	decentralize	VERB
easat-10435	124	10	state	state	NOUN
easat-10435	124	11	services	service	NOUN
easat-10435	124	12	and	and	CCONJ
easat-10435	124	13	local	local	ADJ
easat-10435	124	14	authorities	authority	NOUN
easat-10435	124	15	[	[	X
easat-10435	124	16	1	1	NUM
easat-10435	124	17	]	]	PUNCT
easat-10435	124	18	.	.	PUNCT
easat-10435	125	1	these	these	DET
easat-10435	125	2	efforts	effort	NOUN
easat-10435	125	3	have	have	AUX
easat-10435	125	4	been	be	AUX
easat-10435	125	5	complemented	complement	VERB
easat-10435	125	6	by	by	ADP
easat-10435	125	7	initiatives	initiative	NOUN
easat-10435	125	8	to	to	PART
easat-10435	125	9	modernize	modernize	VERB
easat-10435	125	10	public	public	ADJ
easat-10435	125	11	administration	administration	NOUN
easat-10435	125	12	and	and	CCONJ
easat-10435	125	13	strengthen	strengthen	VERB
easat-10435	125	14	local	local	ADJ
easat-10435	125	15	governance	governance	NOUN
easat-10435	125	16	,	,	PUNCT
easat-10435	125	17	notably	notably	ADV
easat-10435	125	18	through	through	ADP
easat-10435	125	19	the	the	DET
easat-10435	125	20	national	national	ADJ
easat-10435	125	21	portal	portal	NOUN
easat-10435	125	22	for	for	ADP
easat-10435	125	23	local	local	ADJ
easat-10435	125	24	authorities	authority	NOUN
easat-10435	125	25	,	,	PUNCT
easat-10435	125	26	which	which	PRON
easat-10435	125	27	serves	serve	VERB
easat-10435	125	28	as	as	ADP
easat-10435	125	29	an	an	DET
easat-10435	125	30	information	information	NOUN
easat-10435	125	31	and	and	CCONJ
easat-10435	125	32	communication	communication	NOUN
easat-10435	125	33	platform	platform	NOUN
easat-10435	125	34	for	for	ADP
easat-10435	125	35	elected	elect	VERB
easat-10435	125	36	officials	official	NOUN
easat-10435	125	37	and	and	CCONJ
easat-10435	125	38	local	local	ADJ
easat-10435	125	39	government	government	NOUN
easat-10435	125	40	employees	employee	NOUN
easat-10435	125	41	.	.	PUNCT
easat-10435	126	1	this	this	DET
easat-10435	126	2	portal	portal	ADJ
easat-10435	126	3	highlights	highlight	NOUN
easat-10435	126	4	achievements	achievement	NOUN
easat-10435	126	5	in	in	ADP
easat-10435	126	6	local	local	ADJ
easat-10435	126	7	governance	governance	NOUN
easat-10435	126	8	and	and	CCONJ
easat-10435	126	9	promotes	promote	VERB
easat-10435	126	10	best	good	ADJ
easat-10435	126	11	practices	practice	NOUN
easat-10435	126	12	.	.	PUNCT
easat-10435	127	1	additionally	additionally	ADV
easat-10435	127	2	,	,	PUNCT
easat-10435	127	3	other	other	ADJ
easat-10435	127	4	digital	digital	ADJ
easat-10435	127	5	tools	tool	NOUN
easat-10435	127	6	have	have	AUX
easat-10435	127	7	been	be	AUX
easat-10435	127	8	developed	develop	VERB
easat-10435	127	9	to	to	PART
easat-10435	127	10	improve	improve	VERB
easat-10435	127	11	the	the	DET
easat-10435	127	12	efficiency	efficiency	NOUN
easat-10435	127	13	of	of	ADP
easat-10435	127	14	local	local	ADJ
easat-10435	127	15	public	public	ADJ
easat-10435	127	16	services	service	NOUN
easat-10435	127	17	,	,	PUNCT
easat-10435	127	18	including	include	VERB
easat-10435	127	19	rokhas.ma	rokhas.ma	PROPN
easat-10435	127	20	,	,	PUNCT
easat-10435	127	21	which	which	PRON
easat-10435	127	22	facilitates	facilitate	VERB
easat-10435	127	23	urban	urban	ADJ
easat-10435	127	24	planning	planning	NOUN
easat-10435	127	25	and	and	CCONJ
easat-10435	127	26	economic	economic	ADJ
easat-10435	127	27	authorizations	authorization	NOUN
easat-10435	127	28	,	,	PUNCT
easat-10435	127	29	and	and	CCONJ
easat-10435	127	30	chikaya.ma	chikaya.ma	X
easat-10435	127	31	,	,	PUNCT
easat-10435	127	32	a	a	DET
easat-10435	127	33	platform	platform	NOUN
easat-10435	127	34	that	that	PRON
easat-10435	127	35	allows	allow	VERB
easat-10435	127	36	citizens	citizen	NOUN
easat-10435	127	37	to	to	PART
easat-10435	127	38	submit	submit	VERB
easat-10435	127	39	and	and	CCONJ
easat-10435	127	40	track	track	VERB
easat-10435	127	41	complaints	complaint	NOUN
easat-10435	127	42	[	[	X
easat-10435	127	43	17	17	NUM
easat-10435	127	44	]	]	PUNCT
easat-10435	127	45	.	.	PUNCT
easat-10435	128	1	the	the	DET
easat-10435	128	2	2015	2015	NUM
easat-10435	128	3	organic	organic	ADJ
easat-10435	128	4	laws	law	NOUN
easat-10435	128	5	introduced	introduce	VERB
easat-10435	128	6	citizen	citizen	NOUN
easat-10435	128	7	participation	participation	NOUN
easat-10435	128	8	mechanisms	mechanism	NOUN
easat-10435	128	9	to	to	PART
easat-10435	128	10	increase	increase	VERB
easat-10435	128	11	public	public	ADJ
easat-10435	128	12	involvement	involvement	NOUN
easat-10435	128	13	in	in	ADP
easat-10435	128	14	local	local	ADJ
easat-10435	128	15	governance	governance	NOUN
easat-10435	128	16	.	.	PUNCT
easat-10435	129	1	some	some	DET
easat-10435	129	2	municipalities	municipality	NOUN
easat-10435	129	3	have	have	AUX
easat-10435	129	4	experimented	experiment	VERB
easat-10435	129	5	with	with	ADP
easat-10435	129	6	participatory	participatory	ADJ
easat-10435	129	7	budgeting	budgeting	NOUN
easat-10435	129	8	,	,	PUNCT
easat-10435	129	9	enabling	enable	VERB
easat-10435	129	10	citizens	citizen	NOUN
easat-10435	129	11	to	to	PART
easat-10435	129	12	co	co	VERB
easat-10435	129	13	-	-	VERB
easat-10435	129	14	design	design	ADJ
easat-10435	129	15	local	local	ADJ
easat-10435	129	16	budget	budget	NOUN
easat-10435	129	17	priorities	priority	NOUN
easat-10435	129	18	.	.	PUNCT
easat-10435	130	1	additionally	additionally	ADV
easat-10435	130	2	,	,	PUNCT
easat-10435	130	3	consultative	consultative	ADJ
easat-10435	130	4	commissions	commission	NOUN
easat-10435	130	5	have	have	AUX
easat-10435	130	6	been	be	AUX
easat-10435	130	7	established	establish	VERB
easat-10435	130	8	to	to	PART
easat-10435	130	9	engage	engage	VERB
easat-10435	130	10	residents	resident	NOUN
easat-10435	130	11	in	in	ADP
easat-10435	130	12	key	key	ADJ
easat-10435	130	13	decision	decision	NOUN
easat-10435	130	14	-	-	PUNCT
easat-10435	130	15	making	make	VERB
easat-10435	130	16	processes	process	NOUN
easat-10435	130	17	,	,	PUNCT
easat-10435	130	18	responding	respond	VERB
easat-10435	130	19	to	to	ADP
easat-10435	130	20	concerns	concern	NOUN
easat-10435	130	21	about	about	ADP
easat-10435	130	22	citizen	citizen	NOUN
easat-10435	130	23	exclusion	exclusion	NOUN
easat-10435	130	24	[	[	X
easat-10435	130	25	15	15	NUM
easat-10435	130	26	]	]	PUNCT
easat-10435	130	27	.	.	PUNCT
easat-10435	131	1	several	several	ADJ
easat-10435	131	2	reforms	reform	NOUN
easat-10435	131	3	have	have	AUX
easat-10435	131	4	also	also	ADV
easat-10435	131	5	been	be	AUX
easat-10435	131	6	implemented	implement	VERB
easat-10435	131	7	to	to	PART
easat-10435	131	8	enhance	enhance	VERB
easat-10435	131	9	internal	internal	ADJ
easat-10435	131	10	control	control	NOUN
easat-10435	131	11	and	and	CCONJ
easat-10435	131	12	governance	governance	NOUN
easat-10435	131	13	transparency	transparency	NOUN
easat-10435	131	14	.	.	PUNCT
easat-10435	132	1	the	the	DET
easat-10435	132	2	2013	2013	NUM
easat-10435	132	3	public	public	ADJ
easat-10435	132	4	procurement	procurement	NOUN
easat-10435	132	5	decree	decree	NOUN
easat-10435	132	6	introduced	introduce	VERB
easat-10435	132	7	clear	clear	ADJ
easat-10435	132	8	rules	rule	NOUN
easat-10435	132	9	for	for	ADP
easat-10435	132	10	transparency	transparency	NOUN
easat-10435	132	11	and	and	CCONJ
easat-10435	132	12	competition	competition	NOUN
easat-10435	132	13	in	in	ADP
easat-10435	132	14	local	local	ADJ
easat-10435	132	15	bidding	bidding	NOUN
easat-10435	132	16	processes	process	NOUN
easat-10435	132	17	,	,	PUNCT
easat-10435	132	18	while	while	SCONJ
easat-10435	132	19	the	the	DET
easat-10435	132	20	regional	regional	ADJ
easat-10435	132	21	court	court	NOUN
easat-10435	132	22	of	of	ADP
easat-10435	132	23	auditors	auditor	NOUN
easat-10435	132	24	was	be	AUX
easat-10435	132	25	assigned	assign	VERB
easat-10435	132	26	the	the	DET
easat-10435	132	27	responsibility	responsibility	NOUN
easat-10435	132	28	of	of	ADP
easat-10435	132	29	overseeing	oversee	VERB
easat-10435	132	30	financial	financial	ADJ
easat-10435	132	31	management	management	NOUN
easat-10435	132	32	within	within	ADP
easat-10435	132	33	local	local	ADJ
easat-10435	132	34	authorities	authority	NOUN
easat-10435	132	35	and	and	CCONJ
easat-10435	132	36	penalizing	penalize	VERB
easat-10435	132	37	financial	financial	ADJ
easat-10435	132	38	misconduct	misconduct	NOUN
easat-10435	133	1	[	[	X
easat-10435	133	2	1	1	NUM
easat-10435	133	3	]	]	PUNCT
easat-10435	133	4	.	.	PUNCT
easat-10435	134	1	these	these	DET
easat-10435	134	2	measures	measure	NOUN
easat-10435	134	3	aim	aim	VERB
easat-10435	134	4	to	to	PART
easat-10435	134	5	improve	improve	VERB
easat-10435	134	6	accountability	accountability	NOUN
easat-10435	134	7	and	and	CCONJ
easat-10435	134	8	governance	governance	NOUN
easat-10435	134	9	efficiency	efficiency	NOUN
easat-10435	134	10	at	at	ADP
easat-10435	134	11	the	the	DET
easat-10435	134	12	local	local	ADJ
easat-10435	134	13	level	level	NOUN
easat-10435	134	14	.	.	PUNCT
easat-10435	135	1	despite	despite	SCONJ
easat-10435	135	2	these	these	DET
easat-10435	135	3	reforms	reform	NOUN
easat-10435	135	4	,	,	PUNCT
easat-10435	135	5	organizational	organizational	ADJ
easat-10435	135	6	challenges	challenge	NOUN
easat-10435	135	7	persist	persist	VERB
easat-10435	135	8	,	,	PUNCT
easat-10435	135	9	particularly	particularly	ADV
easat-10435	135	10	in	in	ADP
easat-10435	135	11	terms	term	NOUN
easat-10435	135	12	of	of	ADP
easat-10435	135	13	coordination	coordination	NOUN
easat-10435	135	14	among	among	ADP
easat-10435	135	15	different	different	ADJ
easat-10435	135	16	territorial	territorial	ADJ
easat-10435	135	17	levels	level	NOUN
easat-10435	135	18	and	and	CCONJ
easat-10435	135	19	human	human	ADJ
easat-10435	135	20	resource	resource	NOUN
easat-10435	135	21	management	management	NOUN
easat-10435	135	22	.	.	PUNCT
easat-10435	136	1	while	while	SCONJ
easat-10435	136	2	legal	legal	ADJ
easat-10435	136	3	provisions	provision	NOUN
easat-10435	136	4	encourage	encourage	VERB
easat-10435	136	5	greater	great	ADJ
easat-10435	136	6	citizen	citizen	NOUN
easat-10435	136	7	engagement	engagement	NOUN
easat-10435	136	8	,	,	PUNCT
easat-10435	136	9	participation	participation	NOUN
easat-10435	136	10	remains	remain	VERB
easat-10435	136	11	limited	limited	ADJ
easat-10435	136	12	due	due	ADP
easat-10435	136	13	to	to	ADP
easat-10435	136	14	accessibility	accessibility	NOUN
easat-10435	136	15	constraints	constraint	NOUN
easat-10435	136	16	and	and	CCONJ
easat-10435	136	17	the	the	DET
easat-10435	136	18	lack	lack	NOUN
easat-10435	136	19	of	of	ADP
easat-10435	136	20	sufficiently	sufficiently	ADV
easat-10435	136	21	inclusive	inclusive	ADJ
easat-10435	136	22	frameworks	framework	NOUN
easat-10435	136	23	[	[	X
easat-10435	136	24	17	17	NUM
easat-10435	136	25	]	]	PUNCT
easat-10435	136	26	.	.	PUNCT
easat-10435	137	1	to	to	PART
easat-10435	137	2	improve	improve	VERB
easat-10435	137	3	the	the	DET
easat-10435	137	4	effectiveness	effectiveness	NOUN
easat-10435	137	5	of	of	ADP
easat-10435	137	6	local	local	ADJ
easat-10435	137	7	authorities	authority	NOUN
easat-10435	137	8	,	,	PUNCT
easat-10435	137	9	it	it	PRON
easat-10435	137	10	is	be	AUX
easat-10435	137	11	essential	essential	ADJ
easat-10435	137	12	to	to	PART
easat-10435	137	13	increase	increase	VERB
easat-10435	137	14	their	their	PRON
easat-10435	137	15	financial	financial	ADJ
easat-10435	137	16	and	and	CCONJ
easat-10435	137	17	institutional	institutional	ADJ
easat-10435	137	18	autonomy	autonomy	NOUN
easat-10435	137	19	,	,	PUNCT
easat-10435	137	20	modernize	modernize	VERB
easat-10435	137	21	administrative	administrative	ADJ
easat-10435	137	22	and	and	CCONJ
easat-10435	137	23	digital	digital	ADJ
easat-10435	137	24	infrastructures	infrastructure	NOUN
easat-10435	137	25	,	,	PUNCT
easat-10435	137	26	and	and	CCONJ
easat-10435	137	27	enhance	enhance	VERB
easat-10435	137	28	coordination	coordination	NOUN
easat-10435	137	29	between	between	ADP
easat-10435	137	30	different	different	ADJ
easat-10435	137	31	levels	level	NOUN
easat-10435	137	32	of	of	ADP
easat-10435	137	33	governance	governance	NOUN
easat-10435	137	34	[	[	X
easat-10435	137	35	18	18	NUM
easat-10435	137	36	]	]	PUNCT
easat-10435	137	37	.	.	PUNCT
easat-10435	138	1	additionally	additionally	ADV
easat-10435	138	2	,	,	PUNCT
easat-10435	138	3	ensuring	ensure	VERB
easat-10435	138	4	broader	broad	ADJ
easat-10435	138	5	and	and	CCONJ
easat-10435	138	6	more	more	ADV
easat-10435	138	7	inclusive	inclusive	ADJ
easat-10435	138	8	citizen	citizen	NOUN
easat-10435	138	9	participation	participation	NOUN
easat-10435	138	10	through	through	ADP
easat-10435	138	11	transparent	transparent	ADJ
easat-10435	138	12	and	and	CCONJ
easat-10435	138	13	accessible	accessible	ADJ
easat-10435	138	14	participatory	participatory	ADJ
easat-10435	138	15	mechanisms	mechanism	NOUN
easat-10435	138	16	will	will	AUX
easat-10435	138	17	reinforce	reinforce	VERB
easat-10435	138	18	the	the	DET
easat-10435	138	19	legitimacy	legitimacy	NOUN
easat-10435	138	20	and	and	CCONJ
easat-10435	138	21	efficiency	efficiency	NOUN
easat-10435	138	22	of	of	ADP
easat-10435	138	23	local	local	ADJ
easat-10435	138	24	governance	governance	NOUN
easat-10435	138	25	.	.	PUNCT
easat-10435	139	1	these	these	DET
easat-10435	139	2	combined	combined	ADJ
easat-10435	139	3	efforts	effort	NOUN
easat-10435	139	4	,	,	PUNCT
easat-10435	139	5	alongside	alongside	ADP
easat-10435	139	6	ongoing	ongoing	ADJ
easat-10435	139	7	reforms	reform	NOUN
easat-10435	139	8	,	,	PUNCT
easat-10435	139	9	will	will	AUX
easat-10435	139	10	help	help	VERB
easat-10435	139	11	morocco	morocco	PROPN
easat-10435	139	12	achieve	achieve	VERB
easat-10435	139	13	its	its	PRON
easat-10435	139	14	long	long	ADJ
easat-10435	139	15	-	-	PUNCT
easat-10435	139	16	term	term	NOUN
easat-10435	139	17	objectives	objective	NOUN
easat-10435	139	18	of	of	ADP
easat-10435	139	19	sustainable	sustainable	ADJ
easat-10435	139	20	development	development	NOUN
easat-10435	139	21	and	and	CCONJ
easat-10435	139	22	democratic	democratic	ADJ
easat-10435	139	23	local	local	ADJ
easat-10435	139	24	governance	governance	NOUN
easat-10435	139	25	.	.	PUNCT
easat-10435	140	1	3	3	X
easat-10435	140	2	.	.	X
easat-10435	140	3	theoretical	theoretical	ADJ
easat-10435	140	4	approaches	approach	NOUN
easat-10435	140	5	to	to	ADP
easat-10435	140	6	the	the	DET
easat-10435	140	7	contribution	contribution	NOUN
easat-10435	140	8	of	of	ADP
easat-10435	140	9	internal	internal	ADJ
easat-10435	140	10	audit	audit	NOUN
easat-10435	140	11	to	to	ADP
easat-10435	140	12	local	local	ADJ
easat-10435	140	13	government	government	NOUN
easat-10435	140	14	governance	governance	NOUN
easat-10435	140	15	the	the	DET
easat-10435	140	16	governance	governance	NOUN
easat-10435	140	17	of	of	ADP
easat-10435	140	18	local	local	ADJ
easat-10435	140	19	authorities	authority	NOUN
easat-10435	140	20	,	,	PUNCT
easat-10435	140	21	essential	essential	ADJ
easat-10435	140	22	for	for	ADP
easat-10435	140	23	managing	manage	VERB
easat-10435	140	24	public	public	ADJ
easat-10435	140	25	affairs	affair	NOUN
easat-10435	140	26	at	at	ADP
easat-10435	140	27	the	the	DET
easat-10435	140	28	local	local	ADJ
easat-10435	140	29	level	level	NOUN
easat-10435	140	30	,	,	PUNCT
easat-10435	140	31	is	be	AUX
easat-10435	140	32	based	base	VERB
easat-10435	140	33	on	on	ADP
easat-10435	140	34	key	key	ADJ
easat-10435	140	35	principles	principle	NOUN
easat-10435	140	36	such	such	ADJ
easat-10435	140	37	as	as	ADP
easat-10435	140	38	transparency	transparency	NOUN
easat-10435	140	39	,	,	PUNCT
easat-10435	140	40	accountability	accountability	NOUN
easat-10435	140	41	,	,	PUNCT
easat-10435	140	42	and	and	CCONJ
easat-10435	140	43	efficiency	efficiency	NOUN
easat-10435	140	44	.	.	PUNCT
easat-10435	141	1	within	within	ADP
easat-10435	141	2	this	this	DET
easat-10435	141	3	framework	framework	NOUN
easat-10435	141	4	,	,	PUNCT
easat-10435	141	5	internal	internal	ADJ
easat-10435	141	6	audit	audit	NOUN
easat-10435	141	7	serves	serve	VERB
easat-10435	141	8	as	as	ADP
easat-10435	141	9	a	a	DET
easat-10435	141	10	strategic	strategic	ADJ
easat-10435	141	11	tool	tool	NOUN
easat-10435	141	12	to	to	PART
easat-10435	141	13	strengthen	strengthen	VERB
easat-10435	141	14	governance	governance	NOUN
easat-10435	141	15	by	by	ADP
easat-10435	141	16	providing	provide	VERB
easat-10435	141	17	decision	decision	NOUN
easat-10435	141	18	-	-	PUNCT
easat-10435	141	19	makers	maker	NOUN
easat-10435	141	20	with	with	ADP
easat-10435	141	21	objective	objective	ADJ
easat-10435	141	22	analyses	analysis	NOUN
easat-10435	141	23	,	,	PUNCT
easat-10435	141	24	relevant	relevant	ADJ
easat-10435	141	25	recommendations	recommendation	NOUN
easat-10435	141	26	,	,	PUNCT
easat-10435	141	27	and	and	CCONJ
easat-10435	141	28	rigorous	rigorous	ADJ
easat-10435	141	29	monitoring	monitoring	NOUN
easat-10435	141	30	of	of	ADP
easat-10435	141	31	public	public	ADJ
easat-10435	141	32	policies	policy	NOUN
easat-10435	141	33	.	.	PUNCT
easat-10435	142	1	however	however	ADV
easat-10435	142	2	,	,	PUNCT
easat-10435	142	3	to	to	PART
easat-10435	142	4	fully	fully	ADV
easat-10435	142	5	understand	understand	VERB
easat-10435	142	6	the	the	DET
easat-10435	142	7	role	role	NOUN
easat-10435	142	8	of	of	ADP
easat-10435	142	9	internal	internal	ADJ
easat-10435	142	10	audit	audit	NOUN
easat-10435	142	11	,	,	PUNCT
easat-10435	142	12	it	it	PRON
easat-10435	142	13	is	be	AUX
easat-10435	142	14	crucial	crucial	ADJ
easat-10435	142	15	to	to	PART
easat-10435	142	16	examine	examine	VERB
easat-10435	142	17	the	the	DET
easat-10435	142	18	theoretical	theoretical	ADJ
easat-10435	142	19	frameworks	framework	NOUN
easat-10435	142	20	that	that	PRON
easat-10435	142	21	support	support	VERB
easat-10435	142	22	its	its	PRON
easat-10435	142	23	application	application	NOUN
easat-10435	142	24	and	and	CCONJ
easat-10435	142	25	effectiveness	effectiveness	NOUN
easat-10435	142	26	.	.	PUNCT
easat-10435	143	1	agency	agency	NOUN
easat-10435	143	2	theory	theory	NOUN
easat-10435	143	3	,	,	PUNCT
easat-10435	143	4	which	which	PRON
easat-10435	143	5	explores	explore	VERB
easat-10435	143	6	principal	principal	ADJ
easat-10435	143	7	-	-	PUNCT
easat-10435	143	8	agent	agent	NOUN
easat-10435	143	9	relationships	relationship	NOUN
easat-10435	143	10	,	,	PUNCT
easat-10435	143	11	provides	provide	VERB
easat-10435	143	12	a	a	DET
easat-10435	143	13	fundamental	fundamental	ADJ
easat-10435	143	14	perspective	perspective	NOUN
easat-10435	143	15	for	for	ADP
easat-10435	143	16	analyzing	analyze	VERB
easat-10435	143	17	information	information	NOUN
easat-10435	143	18	asymmetries	asymmetry	NOUN
easat-10435	143	19	and	and	CCONJ
easat-10435	143	20	opportunistic	opportunistic	ADJ
easat-10435	143	21	behaviors	behavior	NOUN
easat-10435	143	22	that	that	PRON
easat-10435	143	23	may	may	AUX
easat-10435	143	24	undermine	undermine	VERB
easat-10435	143	25	effective	effective	ADJ
easat-10435	143	26	local	local	ADJ
easat-10435	143	27	governance	governance	NOUN
easat-10435	143	28	.	.	PUNCT
easat-10435	144	1	meanwhile	meanwhile	ADV
easat-10435	144	2	,	,	PUNCT
easat-10435	144	3	public	public	ADJ
easat-10435	144	4	choice	choice	NOUN
easat-10435	144	5	theory	theory	NOUN
easat-10435	144	6	,	,	PUNCT
easat-10435	144	7	by	by	ADP
easat-10435	144	8	highlighting	highlight	VERB
easat-10435	144	9	the	the	DET
easat-10435	144	10	individual	individual	ADJ
easat-10435	144	11	motivations	motivation	NOUN
easat-10435	144	12	of	of	ADP
easat-10435	144	13	public	public	ADJ
easat-10435	144	14	actors	actor	NOUN
easat-10435	144	15	and	and	CCONJ
easat-10435	144	16	the	the	DET
easat-10435	144	17	institutional	institutional	ADJ
easat-10435	144	18	mechanisms	mechanism	NOUN
easat-10435	144	19	shaping	shape	VERB
easat-10435	144	20	their	their	PRON
easat-10435	144	21	decisions	decision	NOUN
easat-10435	144	22	,	,	PUNCT
easat-10435	144	23	offers	offer	VERB
easat-10435	144	24	valuable	valuable	ADJ
easat-10435	144	25	insights	insight	NOUN
easat-10435	144	26	into	into	ADP
easat-10435	144	27	the	the	DET
easat-10435	144	28	challenges	challenge	NOUN
easat-10435	144	29	specific	specific	ADJ
easat-10435	144	30	to	to	ADP
easat-10435	144	31	local	local	ADJ
easat-10435	144	32	government	government	NOUN
easat-10435	144	33	management	management	NOUN
easat-10435	144	34	.	.	PUNCT
easat-10435	145	1	3.1	3.1	NUM
easat-10435	145	2	.	.	PUNCT
easat-10435	145	3	agency	agency	NOUN
easat-10435	145	4	theory	theory	NOUN
easat-10435	145	5	agency	agency	NOUN
easat-10435	145	6	theory	theory	NOUN
easat-10435	145	7	,	,	PUNCT
easat-10435	145	8	introduced	introduce	VERB
easat-10435	145	9	by	by	ADP
easat-10435	145	10	jensen	jensen	PROPN
easat-10435	145	11	and	and	CCONJ
easat-10435	145	12	meckling	meckle	VERB
easat-10435	145	13	[	[	X
easat-10435	145	14	5	5	NUM
easat-10435	145	15	]	]	PUNCT
easat-10435	145	16	is	be	AUX
easat-10435	145	17	based	base	VERB
easat-10435	145	18	on	on	ADP
easat-10435	145	19	the	the	DET
easat-10435	145	20	analysis	analysis	NOUN
easat-10435	145	21	of	of	ADP
easat-10435	145	22	principal	principal	ADJ
easat-10435	145	23	-	-	PUNCT
easat-10435	145	24	agent	agent	NOUN
easat-10435	145	25	relationships	relationship	NOUN
easat-10435	145	26	,	,	PUNCT
easat-10435	145	27	where	where	SCONJ
easat-10435	145	28	a	a	DET
easat-10435	145	29	principal	principal	NOUN
easat-10435	145	30	(	(	PUNCT
easat-10435	145	31	mandator	mandator	NOUN
easat-10435	145	32	)	)	PUNCT
easat-10435	145	33	delegates	delegate	NOUN
easat-10435	145	34	authority	authority	VERB
easat-10435	145	35	to	to	ADP
easat-10435	145	36	an	an	DET
easat-10435	145	37	agent	agent	NOUN
easat-10435	145	38	(	(	PUNCT
easat-10435	145	39	mandatary	mandatary	ADJ
easat-10435	145	40	)	)	PUNCT
easat-10435	145	41	to	to	PART
easat-10435	145	42	act	act	VERB
easat-10435	145	43	on	on	ADP
easat-10435	145	44	their	their	PRON
easat-10435	145	45	behalf	behalf	NOUN
easat-10435	145	46	.	.	PUNCT
easat-10435	146	1	this	this	DET
easat-10435	146	2	theory	theory	NOUN
easat-10435	146	3	highlights	highlight	VERB
easat-10435	146	4	the	the	DET
easat-10435	146	5	inherent	inherent	ADJ
easat-10435	146	6	risks	risk	NOUN
easat-10435	146	7	in	in	ADP
easat-10435	146	8	such	such	ADJ
easat-10435	146	9	relationships	relationship	NOUN
easat-10435	146	10	,	,	PUNCT
easat-10435	146	11	as	as	ADP
easat-10435	146	12	agents	agent	NOUN
easat-10435	146	13	,	,	PUNCT
easat-10435	146	14	endowed	endow	VERB
easat-10435	146	15	with	with	ADP
easat-10435	146	16	discretionary	discretionary	ADJ
easat-10435	146	17	power	power	NOUN
easat-10435	146	18	,	,	PUNCT
easat-10435	146	19	may	may	AUX
easat-10435	146	20	pursue	pursue	VERB
easat-10435	146	21	their	their	PRON
easat-10435	146	22	own	own	ADJ
easat-10435	146	23	interests	interest	NOUN
easat-10435	146	24	at	at	ADP
easat-10435	146	25	the	the	DET
easat-10435	146	26	expense	expense	NOUN
easat-10435	146	27	of	of	ADP
easat-10435	146	28	those	those	PRON
easat-10435	146	29	of	of	ADP
easat-10435	146	30	the	the	DET
easat-10435	146	31	principals	principal	NOUN
easat-10435	146	32	,	,	PUNCT
easat-10435	146	33	thereby	thereby	ADV
easat-10435	146	34	generating	generate	VERB
easat-10435	146	35	agency	agency	NOUN
easat-10435	146	36	costs	cost	NOUN
easat-10435	146	37	.	.	PUNCT
easat-10435	147	1	these	these	DET
easat-10435	147	2	costs	cost	NOUN
easat-10435	147	3	include	include	VERB
easat-10435	147	4	monitoring	monitoring	NOUN
easat-10435	147	5	expenses	expense	NOUN
easat-10435	147	6	,	,	PUNCT
easat-10435	147	7	incentive	incentive	NOUN
easat-10435	147	8	mechanisms	mechanism	NOUN
easat-10435	147	9	,	,	PUNCT
easat-10435	147	10	and	and	CCONJ
easat-10435	147	11	residual	residual	ADJ
easat-10435	147	12	losses	loss	NOUN
easat-10435	147	13	stemming	stem	VERB
easat-10435	147	14	from	from	ADP
easat-10435	147	15	the	the	DET
easat-10435	147	16	opportunistic	opportunistic	ADJ
easat-10435	147	17	behavior	behavior	NOUN
easat-10435	147	18	of	of	ADP
easat-10435	147	19	agents	agent	NOUN
easat-10435	147	20	.	.	PUNCT
easat-10435	148	1	the	the	DET
easat-10435	148	2	central	central	ADJ
easat-10435	148	3	objective	objective	NOUN
easat-10435	148	4	of	of	ADP
easat-10435	148	5	agency	agency	NOUN
easat-10435	148	6	theory	theory	NOUN
easat-10435	148	7	is	be	AUX
easat-10435	148	8	to	to	ADP
easat-10435	148	9	364	364	NUM
easat-10435	148	10	edelweiss	edelweiss	PROPN
easat-10435	148	11	applied	apply	VERB
easat-10435	148	12	science	science	NOUN
easat-10435	148	13	and	and	CCONJ
easat-10435	148	14	technology	technology	NOUN
easat-10435	148	15	issn	issn	PROPN
easat-10435	148	16	:	:	PUNCT
easat-10435	148	17	2576	2576	NUM
easat-10435	148	18	-	-	SYM
easat-10435	148	19	8484	8484	NUM
easat-10435	148	20	vol	vol	NOUN
easat-10435	148	21	.	.	PROPN
easat-10435	149	1	9	9	NUM
easat-10435	149	2	,	,	PUNCT
easat-10435	149	3	no	no	INTJ
easat-10435	149	4	.	.	NOUN
easat-10435	149	5	10	10	NUM
easat-10435	149	6	:	:	PUNCT
easat-10435	149	7	359	359	NUM
easat-10435	149	8	-	-	SYM
easat-10435	149	9	377	377	NUM
easat-10435	149	10	,	,	PUNCT
easat-10435	149	11	2025	2025	NUM
easat-10435	149	12	doi	doi	NOUN
easat-10435	149	13	:	:	PUNCT
easat-10435	149	14	10.55214/2576	10.55214/2576	NUM
easat-10435	149	15	-	-	SYM
easat-10435	149	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	149	17	©	©	PROPN
easat-10435	149	18	2025	2025	NUM
easat-10435	149	19	by	by	ADP
easat-10435	149	20	the	the	DET
easat-10435	149	21	authors	author	NOUN
easat-10435	149	22	;	;	PUNCT
easat-10435	149	23	licensee	licensee	PROPN
easat-10435	149	24	learning	learn	VERB
easat-10435	149	25	gate	gate	NOUN
easat-10435	149	26	identify	identify	VERB
easat-10435	149	27	mechanisms	mechanism	NOUN
easat-10435	149	28	that	that	PRON
easat-10435	149	29	align	align	VERB
easat-10435	149	30	the	the	DET
easat-10435	149	31	interests	interest	NOUN
easat-10435	149	32	of	of	ADP
easat-10435	149	33	principals	principal	NOUN
easat-10435	149	34	and	and	CCONJ
easat-10435	149	35	agents	agent	NOUN
easat-10435	149	36	while	while	SCONJ
easat-10435	149	37	minimizing	minimize	VERB
easat-10435	149	38	agency	agency	NOUN
easat-10435	149	39	costs	cost	NOUN
easat-10435	149	40	.	.	PUNCT
easat-10435	150	1	in	in	ADP
easat-10435	150	2	the	the	DET
easat-10435	150	3	private	private	ADJ
easat-10435	150	4	sector	sector	NOUN
easat-10435	150	5	,	,	PUNCT
easat-10435	150	6	agency	agency	NOUN
easat-10435	150	7	theory	theory	NOUN
easat-10435	150	8	has	have	AUX
easat-10435	150	9	provided	provide	VERB
easat-10435	150	10	significant	significant	ADJ
easat-10435	150	11	insights	insight	NOUN
easat-10435	150	12	into	into	ADP
easat-10435	150	13	corporate	corporate	ADJ
easat-10435	150	14	governance	governance	NOUN
easat-10435	150	15	.	.	PUNCT
easat-10435	151	1	jensen	jensen	PROPN
easat-10435	151	2	and	and	CCONJ
easat-10435	151	3	meckling	meckle	VERB
easat-10435	151	4	[	[	X
easat-10435	151	5	5	5	NUM
easat-10435	151	6	]	]	PUNCT
easat-10435	151	7	demonstrated	demonstrate	VERB
easat-10435	151	8	that	that	SCONJ
easat-10435	151	9	the	the	DET
easat-10435	151	10	separation	separation	NOUN
easat-10435	151	11	between	between	ADP
easat-10435	151	12	ownership	ownership	NOUN
easat-10435	151	13	(	(	PUNCT
easat-10435	151	14	shareholders	shareholder	NOUN
easat-10435	151	15	)	)	PUNCT
easat-10435	151	16	and	and	CCONJ
easat-10435	151	17	management	management	NOUN
easat-10435	151	18	(	(	PUNCT
easat-10435	151	19	executives	executive	NOUN
easat-10435	151	20	)	)	PUNCT
easat-10435	151	21	can	can	AUX
easat-10435	151	22	create	create	VERB
easat-10435	151	23	conflicts	conflict	NOUN
easat-10435	151	24	of	of	ADP
easat-10435	151	25	interest	interest	NOUN
easat-10435	151	26	.	.	PUNCT
easat-10435	152	1	for	for	ADP
easat-10435	152	2	example	example	NOUN
easat-10435	152	3	,	,	PUNCT
easat-10435	152	4	executives	executive	NOUN
easat-10435	152	5	may	may	AUX
easat-10435	152	6	prioritize	prioritize	VERB
easat-10435	152	7	unprofitable	unprofitable	ADJ
easat-10435	152	8	but	but	CCONJ
easat-10435	152	9	prestigious	prestigious	ADJ
easat-10435	152	10	projects	project	NOUN
easat-10435	152	11	or	or	CCONJ
easat-10435	152	12	maximize	maximize	VERB
easat-10435	152	13	their	their	PRON
easat-10435	152	14	personal	personal	ADJ
easat-10435	152	15	benefits	benefit	NOUN
easat-10435	152	16	,	,	PUNCT
easat-10435	152	17	such	such	ADJ
easat-10435	152	18	as	as	ADP
easat-10435	152	19	compensation	compensation	NOUN
easat-10435	152	20	and	and	CCONJ
easat-10435	152	21	perks	perk	NOUN
easat-10435	152	22	.	.	PUNCT
easat-10435	153	1	jensen	jensen	PROPN
easat-10435	153	2	's	's	PART
easat-10435	153	3	[	[	X
easat-10435	153	4	19	19	NUM
easat-10435	153	5	]	]	X
easat-10435	153	6	work	work	NOUN
easat-10435	153	7	on	on	ADP
easat-10435	153	8	free	free	ADJ
easat-10435	153	9	cash	cash	NOUN
easat-10435	153	10	flow	flow	NOUN
easat-10435	153	11	illustrates	illustrate	VERB
easat-10435	153	12	that	that	SCONJ
easat-10435	153	13	,	,	PUNCT
easat-10435	153	14	in	in	ADP
easat-10435	153	15	the	the	DET
easat-10435	153	16	absence	absence	NOUN
easat-10435	153	17	of	of	ADP
easat-10435	153	18	control	control	NOUN
easat-10435	153	19	,	,	PUNCT
easat-10435	153	20	executives	executive	NOUN
easat-10435	153	21	may	may	AUX
easat-10435	153	22	use	use	VERB
easat-10435	153	23	financial	financial	ADJ
easat-10435	153	24	surpluses	surplus	NOUN
easat-10435	153	25	for	for	ADP
easat-10435	153	26	inefficient	inefficient	ADJ
easat-10435	153	27	investments	investment	NOUN
easat-10435	153	28	.	.	PUNCT
easat-10435	154	1	such	such	ADJ
easat-10435	154	2	opportunistic	opportunistic	ADJ
easat-10435	154	3	behaviors	behavior	NOUN
easat-10435	154	4	can	can	AUX
easat-10435	154	5	be	be	AUX
easat-10435	154	6	mitigated	mitigate	VERB
easat-10435	154	7	through	through	ADP
easat-10435	154	8	mechanisms	mechanism	NOUN
easat-10435	154	9	such	such	ADJ
easat-10435	154	10	as	as	ADP
easat-10435	154	11	independent	independent	ADJ
easat-10435	154	12	boards	board	NOUN
easat-10435	154	13	of	of	ADP
easat-10435	154	14	directors	director	NOUN
easat-10435	154	15	,	,	PUNCT
easat-10435	154	16	external	external	ADJ
easat-10435	154	17	audits	audits	NOUN
easat-10435	154	18	,	,	PUNCT
easat-10435	154	19	and	and	CCONJ
easat-10435	154	20	performance	performance	NOUN
easat-10435	154	21	-	-	PUNCT
easat-10435	154	22	based	base	VERB
easat-10435	154	23	incentives	incentive	NOUN
easat-10435	154	24	,	,	PUNCT
easat-10435	154	25	including	include	VERB
easat-10435	154	26	bonuses	bonus	NOUN
easat-10435	154	27	and	and	CCONJ
easat-10435	154	28	stock	stock	NOUN
easat-10435	154	29	options	option	NOUN
easat-10435	154	30	.	.	PUNCT
easat-10435	155	1	the	the	DET
easat-10435	155	2	effectiveness	effectiveness	NOUN
easat-10435	155	3	of	of	ADP
easat-10435	155	4	these	these	DET
easat-10435	155	5	governance	governance	NOUN
easat-10435	155	6	mechanisms	mechanism	NOUN
easat-10435	155	7	has	have	AUX
easat-10435	155	8	been	be	AUX
easat-10435	155	9	confirmed	confirm	VERB
easat-10435	155	10	by	by	ADP
easat-10435	155	11	empirical	empirical	ADJ
easat-10435	155	12	studies	study	NOUN
easat-10435	155	13	.	.	PUNCT
easat-10435	156	1	kaplan	kaplan	PROPN
easat-10435	157	1	[	[	X
easat-10435	157	2	20	20	NUM
easat-10435	157	3	]	]	PUNCT
easat-10435	157	4	found	find	VERB
easat-10435	157	5	that	that	SCONJ
easat-10435	157	6	firms	firm	NOUN
easat-10435	157	7	with	with	ADP
easat-10435	157	8	strong	strong	ADJ
easat-10435	157	9	governance	governance	NOUN
easat-10435	157	10	structures	structure	NOUN
easat-10435	157	11	,	,	PUNCT
easat-10435	157	12	including	include	VERB
easat-10435	157	13	active	active	ADJ
easat-10435	157	14	boards	board	NOUN
easat-10435	157	15	of	of	ADP
easat-10435	157	16	directors	director	NOUN
easat-10435	157	17	and	and	CCONJ
easat-10435	157	18	regular	regular	ADJ
easat-10435	157	19	audits	audits	NOUN
easat-10435	157	20	,	,	PUNCT
easat-10435	157	21	tend	tend	VERB
easat-10435	157	22	to	to	PART
easat-10435	157	23	achieve	achieve	VERB
easat-10435	157	24	better	well	ADJ
easat-10435	157	25	financial	financial	ADJ
easat-10435	157	26	performance	performance	NOUN
easat-10435	157	27	.	.	PUNCT
easat-10435	158	1	similarly	similarly	ADV
easat-10435	158	2	,	,	PUNCT
easat-10435	158	3	williamson	williamson	PROPN
easat-10435	159	1	[	[	X
easat-10435	159	2	21	21	NUM
easat-10435	159	3	]	]	PUNCT
easat-10435	159	4	emphasized	emphasize	VERB
easat-10435	159	5	the	the	DET
easat-10435	159	6	importance	importance	NOUN
easat-10435	159	7	of	of	ADP
easat-10435	159	8	clear	clear	ADJ
easat-10435	159	9	institutional	institutional	ADJ
easat-10435	159	10	structures	structure	NOUN
easat-10435	159	11	in	in	ADP
easat-10435	159	12	reducing	reduce	VERB
easat-10435	159	13	agency	agency	NOUN
easat-10435	159	14	costs	cost	NOUN
easat-10435	159	15	by	by	ADP
easat-10435	159	16	minimizing	minimize	VERB
easat-10435	159	17	information	information	NOUN
easat-10435	159	18	asymmetries	asymmetry	NOUN
easat-10435	159	19	and	and	CCONJ
easat-10435	159	20	enhancing	enhance	VERB
easat-10435	159	21	transparency	transparency	NOUN
easat-10435	159	22	.	.	PUNCT
easat-10435	160	1	while	while	SCONJ
easat-10435	160	2	agency	agency	NOUN
easat-10435	160	3	theory	theory	NOUN
easat-10435	160	4	is	be	AUX
easat-10435	160	5	widely	widely	ADV
easat-10435	160	6	applied	apply	VERB
easat-10435	160	7	in	in	ADP
easat-10435	160	8	the	the	DET
easat-10435	160	9	private	private	ADJ
easat-10435	160	10	sector	sector	NOUN
easat-10435	160	11	,	,	PUNCT
easat-10435	160	12	its	its	PRON
easat-10435	160	13	application	application	NOUN
easat-10435	160	14	to	to	ADP
easat-10435	160	15	the	the	DET
easat-10435	160	16	public	public	ADJ
easat-10435	160	17	sector	sector	NOUN
easat-10435	160	18	presents	present	VERB
easat-10435	160	19	unique	unique	ADJ
easat-10435	160	20	challenges	challenge	NOUN
easat-10435	160	21	due	due	ADP
easat-10435	160	22	to	to	ADP
easat-10435	160	23	the	the	DET
easat-10435	160	24	complexity	complexity	NOUN
easat-10435	160	25	and	and	CCONJ
easat-10435	160	26	diversity	diversity	NOUN
easat-10435	160	27	of	of	ADP
easat-10435	160	28	principal	principal	ADJ
easat-10435	160	29	-	-	PUNCT
easat-10435	160	30	agent	agent	NOUN
easat-10435	160	31	relationships	relationship	NOUN
easat-10435	160	32	.	.	PUNCT
easat-10435	161	1	in	in	ADP
easat-10435	161	2	public	public	ADJ
easat-10435	161	3	governance	governance	NOUN
easat-10435	161	4	,	,	PUNCT
easat-10435	161	5	principals	principal	NOUN
easat-10435	161	6	include	include	VERB
easat-10435	161	7	not	not	PART
easat-10435	161	8	only	only	ADV
easat-10435	161	9	citizens	citizen	NOUN
easat-10435	161	10	but	but	CCONJ
easat-10435	161	11	also	also	ADV
easat-10435	161	12	government	government	NOUN
easat-10435	161	13	oversight	oversight	NOUN
easat-10435	161	14	bodies	body	NOUN
easat-10435	161	15	,	,	PUNCT
easat-10435	161	16	international	international	ADJ
easat-10435	161	17	donors	donor	NOUN
easat-10435	161	18	,	,	PUNCT
easat-10435	161	19	and	and	CCONJ
easat-10435	161	20	non	non	ADJ
easat-10435	161	21	-	-	ADJ
easat-10435	161	22	governmental	governmental	ADJ
easat-10435	161	23	organizations	organization	NOUN
easat-10435	161	24	.	.	PUNCT
easat-10435	162	1	the	the	DET
easat-10435	162	2	multiplicity	multiplicity	NOUN
easat-10435	162	3	of	of	ADP
easat-10435	162	4	principals	principal	NOUN
easat-10435	162	5	,	,	PUNCT
easat-10435	162	6	analyzed	analyze	VERB
easat-10435	162	7	by	by	ADP
easat-10435	162	8	dixit	dixit	PROPN
easat-10435	162	9	[	[	X
easat-10435	162	10	22	22	NUM
easat-10435	162	11	]	]	PUNCT
easat-10435	162	12	complicates	complicate	VERB
easat-10435	162	13	interest	interest	NOUN
easat-10435	162	14	alignment	alignment	NOUN
easat-10435	162	15	and	and	CCONJ
easat-10435	162	16	makes	make	VERB
easat-10435	162	17	the	the	DET
easat-10435	162	18	design	design	NOUN
easat-10435	162	19	of	of	ADP
easat-10435	162	20	monitoring	monitor	VERB
easat-10435	162	21	mechanisms	mechanism	NOUN
easat-10435	162	22	more	more	ADV
easat-10435	162	23	challenging	challenging	ADJ
easat-10435	162	24	.	.	PUNCT
easat-10435	163	1	information	information	NOUN
easat-10435	163	2	asymmetries	asymmetry	NOUN
easat-10435	163	3	are	be	AUX
easat-10435	163	4	even	even	ADV
easat-10435	163	5	more	more	ADV
easat-10435	163	6	pronounced	pronounce	VERB
easat-10435	163	7	in	in	ADP
easat-10435	163	8	the	the	DET
easat-10435	163	9	public	public	ADJ
easat-10435	163	10	sector	sector	NOUN
easat-10435	163	11	,	,	PUNCT
easat-10435	163	12	as	as	SCONJ
easat-10435	163	13	citizens	citizen	NOUN
easat-10435	163	14	generally	generally	ADV
easat-10435	163	15	have	have	AUX
easat-10435	163	16	limited	limit	VERB
easat-10435	163	17	access	access	NOUN
easat-10435	163	18	to	to	ADP
easat-10435	163	19	information	information	NOUN
easat-10435	163	20	about	about	ADP
easat-10435	163	21	the	the	DET
easat-10435	163	22	decisions	decision	NOUN
easat-10435	163	23	and	and	CCONJ
easat-10435	163	24	actions	action	NOUN
easat-10435	163	25	of	of	ADP
easat-10435	163	26	elected	elect	VERB
easat-10435	163	27	officials	official	NOUN
easat-10435	163	28	or	or	CCONJ
easat-10435	163	29	public	public	ADJ
easat-10435	163	30	administrators	administrator	NOUN
easat-10435	163	31	.	.	PUNCT
easat-10435	164	1	zimmerman	zimmerman	PROPN
easat-10435	165	1	[	[	X
easat-10435	165	2	23	23	NUM
easat-10435	165	3	]	]	PUNCT
easat-10435	165	4	demonstrated	demonstrate	VERB
easat-10435	165	5	that	that	SCONJ
easat-10435	165	6	this	this	DET
easat-10435	165	7	opacity	opacity	NOUN
easat-10435	165	8	hinders	hinder	VERB
easat-10435	165	9	the	the	DET
easat-10435	165	10	implementation	implementation	NOUN
easat-10435	165	11	of	of	ADP
easat-10435	165	12	reforms	reform	NOUN
easat-10435	165	13	aimed	aim	VERB
easat-10435	165	14	at	at	ADP
easat-10435	165	15	enhancing	enhance	VERB
easat-10435	165	16	transparency	transparency	NOUN
easat-10435	165	17	and	and	CCONJ
easat-10435	165	18	accountability	accountability	NOUN
easat-10435	165	19	.	.	PUNCT
easat-10435	166	1	elected	elect	VERB
easat-10435	166	2	officials	official	NOUN
easat-10435	166	3	,	,	PUNCT
easat-10435	166	4	for	for	ADP
easat-10435	166	5	instance	instance	NOUN
easat-10435	166	6	,	,	PUNCT
easat-10435	166	7	may	may	AUX
easat-10435	166	8	exploit	exploit	VERB
easat-10435	166	9	information	information	NOUN
easat-10435	166	10	asymmetry	asymmetry	NOUN
easat-10435	166	11	to	to	PART
easat-10435	166	12	allocate	allocate	VERB
easat-10435	166	13	resources	resource	NOUN
easat-10435	166	14	based	base	VERB
easat-10435	166	15	on	on	ADP
easat-10435	166	16	electoral	electoral	ADJ
easat-10435	166	17	or	or	CCONJ
easat-10435	166	18	personal	personal	ADJ
easat-10435	166	19	interests	interest	NOUN
easat-10435	166	20	,	,	PUNCT
easat-10435	166	21	rather	rather	ADV
easat-10435	166	22	than	than	ADP
easat-10435	166	23	efficiency	efficiency	NOUN
easat-10435	166	24	or	or	CCONJ
easat-10435	166	25	necessity	necessity	NOUN
easat-10435	166	26	.	.	PUNCT
easat-10435	167	1	another	another	DET
easat-10435	167	2	limitation	limitation	NOUN
easat-10435	167	3	of	of	ADP
easat-10435	167	4	agency	agency	NOUN
easat-10435	167	5	theory	theory	NOUN
easat-10435	167	6	in	in	ADP
easat-10435	167	7	the	the	DET
easat-10435	167	8	public	public	ADJ
easat-10435	167	9	sector	sector	NOUN
easat-10435	167	10	lies	lie	VERB
easat-10435	167	11	in	in	ADP
easat-10435	167	12	the	the	DET
easat-10435	167	13	difficulty	difficulty	NOUN
easat-10435	167	14	of	of	ADP
easat-10435	167	15	measuring	measure	VERB
easat-10435	167	16	agent	agent	NOUN
easat-10435	167	17	performance	performance	NOUN
easat-10435	167	18	.	.	PUNCT
easat-10435	168	1	unlike	unlike	ADP
easat-10435	168	2	the	the	DET
easat-10435	168	3	private	private	ADJ
easat-10435	168	4	sector	sector	NOUN
easat-10435	168	5	,	,	PUNCT
easat-10435	168	6	where	where	SCONJ
easat-10435	168	7	financial	financial	ADJ
easat-10435	168	8	indicators	indicator	NOUN
easat-10435	168	9	are	be	AUX
easat-10435	168	10	clear	clear	ADJ
easat-10435	168	11	,	,	PUNCT
easat-10435	168	12	public	public	ADJ
easat-10435	168	13	sector	sector	NOUN
easat-10435	168	14	objectives	objective	NOUN
easat-10435	168	15	are	be	AUX
easat-10435	168	16	often	often	ADV
easat-10435	168	17	multidimensional	multidimensional	ADJ
easat-10435	168	18	and	and	CCONJ
easat-10435	168	19	qualitative	qualitative	ADJ
easat-10435	168	20	,	,	PUNCT
easat-10435	168	21	encompassing	encompass	VERB
easat-10435	168	22	aspects	aspect	NOUN
easat-10435	168	23	such	such	ADJ
easat-10435	168	24	as	as	ADP
easat-10435	168	25	equity	equity	NOUN
easat-10435	168	26	,	,	PUNCT
easat-10435	168	27	sustainability	sustainability	NOUN
easat-10435	168	28	,	,	PUNCT
easat-10435	168	29	and	and	CCONJ
easat-10435	168	30	social	social	ADJ
easat-10435	168	31	inclusion	inclusion	NOUN
easat-10435	168	32	.	.	PUNCT
easat-10435	169	1	these	these	DET
easat-10435	169	2	goals	goal	NOUN
easat-10435	169	3	,	,	PUNCT
easat-10435	169	4	though	though	SCONJ
easat-10435	169	5	crucial	crucial	ADJ
easat-10435	169	6	,	,	PUNCT
easat-10435	169	7	are	be	AUX
easat-10435	169	8	difficult	difficult	ADJ
easat-10435	169	9	to	to	PART
easat-10435	169	10	quantify	quantify	VERB
easat-10435	169	11	,	,	PUNCT
easat-10435	169	12	limiting	limit	VERB
easat-10435	169	13	the	the	DET
easat-10435	169	14	effectiveness	effectiveness	NOUN
easat-10435	169	15	of	of	ADP
easat-10435	169	16	incentive	incentive	NOUN
easat-10435	169	17	and	and	CCONJ
easat-10435	169	18	monitoring	monitoring	NOUN
easat-10435	169	19	mechanisms	mechanism	NOUN
easat-10435	169	20	.	.	PUNCT
easat-10435	170	1	moreover	moreover	ADV
easat-10435	170	2	,	,	PUNCT
easat-10435	170	3	classical	classical	ADJ
easat-10435	170	4	agency	agency	NOUN
easat-10435	170	5	theory	theory	NOUN
easat-10435	170	6	does	do	AUX
easat-10435	170	7	not	not	PART
easat-10435	170	8	fully	fully	ADV
easat-10435	170	9	account	account	VERB
easat-10435	170	10	for	for	ADP
easat-10435	170	11	internal	internal	ADJ
easat-10435	170	12	organizational	organizational	ADJ
easat-10435	170	13	dynamics	dynamic	NOUN
easat-10435	170	14	within	within	ADP
easat-10435	170	15	public	public	ADJ
easat-10435	170	16	institutions	institution	NOUN
easat-10435	170	17	.	.	PUNCT
easat-10435	171	1	galbraith	galbraith	PROPN
easat-10435	172	1	[	[	X
easat-10435	172	2	24	24	NUM
easat-10435	172	3	]	]	PUNCT
easat-10435	172	4	,	,	PUNCT
easat-10435	172	5	through	through	ADP
easat-10435	172	6	his	his	PRON
easat-10435	172	7	technostructure	technostructure	NOUN
easat-10435	172	8	theory	theory	NOUN
easat-10435	172	9	,	,	PUNCT
easat-10435	172	10	argued	argue	VERB
easat-10435	172	11	that	that	SCONJ
easat-10435	172	12	decision	decision	NOUN
easat-10435	172	13	-	-	PUNCT
easat-10435	172	14	making	making	NOUN
easat-10435	172	15	in	in	ADP
easat-10435	172	16	large	large	ADJ
easat-10435	172	17	organizations	organization	NOUN
easat-10435	172	18	is	be	AUX
easat-10435	172	19	not	not	PART
easat-10435	172	20	solely	solely	ADV
easat-10435	172	21	driven	drive	VERB
easat-10435	172	22	by	by	ADP
easat-10435	172	23	agents	agent	NOUN
easat-10435	172	24	(	(	PUNCT
easat-10435	172	25	elected	elect	VERB
easat-10435	172	26	officials	official	NOUN
easat-10435	172	27	or	or	CCONJ
easat-10435	172	28	administrators	administrator	NOUN
easat-10435	172	29	)	)	PUNCT
easat-10435	172	30	but	but	CCONJ
easat-10435	172	31	is	be	AUX
easat-10435	172	32	strongly	strongly	ADV
easat-10435	172	33	influenced	influence	VERB
easat-10435	172	34	by	by	ADP
easat-10435	172	35	technical	technical	ADJ
easat-10435	172	36	experts	expert	NOUN
easat-10435	172	37	and	and	CCONJ
easat-10435	172	38	bureaucrats	bureaucrat	NOUN
easat-10435	172	39	.	.	PUNCT
easat-10435	173	1	these	these	DET
easat-10435	173	2	individuals	individual	NOUN
easat-10435	173	3	,	,	PUNCT
easat-10435	173	4	despite	despite	SCONJ
easat-10435	173	5	being	be	AUX
easat-10435	173	6	subordinate	subordinate	ADJ
easat-10435	173	7	,	,	PUNCT
easat-10435	173	8	play	play	VERB
easat-10435	173	9	a	a	DET
easat-10435	173	10	key	key	ADJ
easat-10435	173	11	role	role	NOUN
easat-10435	173	12	in	in	ADP
easat-10435	173	13	policy	policy	NOUN
easat-10435	173	14	design	design	NOUN
easat-10435	173	15	and	and	CCONJ
easat-10435	173	16	implementation	implementation	NOUN
easat-10435	173	17	.	.	PUNCT
easat-10435	174	1	this	this	DET
easat-10435	174	2	influence	influence	NOUN
easat-10435	174	3	increases	increase	VERB
easat-10435	174	4	information	information	NOUN
easat-10435	174	5	asymmetries	asymmetry	NOUN
easat-10435	174	6	and	and	CCONJ
easat-10435	174	7	necessitates	necessitate	VERB
easat-10435	174	8	specific	specific	ADJ
easat-10435	174	9	monitoring	monitoring	NOUN
easat-10435	174	10	mechanisms	mechanism	NOUN
easat-10435	174	11	to	to	PART
easat-10435	174	12	oversee	oversee	VERB
easat-10435	174	13	technical	technical	ADJ
easat-10435	174	14	personnel	personnel	NOUN
easat-10435	174	15	as	as	ADV
easat-10435	174	16	well	well	ADV
easat-10435	174	17	.	.	PUNCT
easat-10435	175	1	to	to	PART
easat-10435	175	2	address	address	VERB
easat-10435	175	3	these	these	DET
easat-10435	175	4	limitations	limitation	NOUN
easat-10435	175	5	,	,	PUNCT
easat-10435	175	6	several	several	ADJ
easat-10435	175	7	adaptations	adaptation	NOUN
easat-10435	175	8	of	of	ADP
easat-10435	175	9	agency	agency	NOUN
easat-10435	175	10	theory	theory	NOUN
easat-10435	175	11	have	have	AUX
easat-10435	175	12	been	be	AUX
easat-10435	175	13	proposed	propose	VERB
easat-10435	175	14	.	.	PUNCT
easat-10435	176	1	dixit	dixit	PROPN
easat-10435	176	2	[	[	X
easat-10435	176	3	22	22	NUM
easat-10435	176	4	]	]	PUNCT
easat-10435	176	5	introduced	introduce	VERB
easat-10435	176	6	the	the	DET
easat-10435	176	7	multi	multi	ADJ
easat-10435	176	8	-	-	ADJ
easat-10435	176	9	principal	principal	ADJ
easat-10435	176	10	framework	framework	NOUN
easat-10435	176	11	to	to	PART
easat-10435	176	12	account	account	VERB
easat-10435	176	13	for	for	ADP
easat-10435	176	14	the	the	DET
easat-10435	176	15	plurality	plurality	NOUN
easat-10435	176	16	of	of	ADP
easat-10435	176	17	principal	principal	ADJ
easat-10435	176	18	interests	interest	NOUN
easat-10435	176	19	in	in	ADP
easat-10435	176	20	the	the	DET
easat-10435	176	21	public	public	ADJ
easat-10435	176	22	sector	sector	NOUN
easat-10435	176	23	.	.	PUNCT
easat-10435	177	1	this	this	DET
easat-10435	177	2	framework	framework	NOUN
easat-10435	177	3	helps	helps	AUX
easat-10435	177	4	identify	identify	VERB
easat-10435	177	5	specific	specific	ADJ
easat-10435	177	6	solutions	solution	NOUN
easat-10435	177	7	for	for	ADP
easat-10435	177	8	managing	manage	VERB
easat-10435	177	9	conflicts	conflict	NOUN
easat-10435	177	10	among	among	ADP
easat-10435	177	11	different	different	ADJ
easat-10435	177	12	stakeholders	stakeholder	NOUN
easat-10435	177	13	.	.	PUNCT
easat-10435	178	1	participatory	participatory	ADJ
easat-10435	178	2	mechanisms	mechanism	NOUN
easat-10435	178	3	,	,	PUNCT
easat-10435	178	4	such	such	ADJ
easat-10435	178	5	as	as	ADP
easat-10435	178	6	participatory	participatory	ADJ
easat-10435	178	7	budgeting	budgeting	NOUN
easat-10435	178	8	and	and	CCONJ
easat-10435	178	9	digital	digital	ADJ
easat-10435	178	10	governance	governance	NOUN
easat-10435	178	11	platforms	platform	NOUN
easat-10435	178	12	(	(	PUNCT
easat-10435	178	13	e.g.	e.g.	ADV
easat-10435	178	14	,	,	PUNCT
easat-10435	178	15	chikaya.ma	chikaya.ma	X
easat-10435	178	16	in	in	ADP
easat-10435	178	17	morocco	morocco	PROPN
easat-10435	178	18	)	)	PUNCT
easat-10435	178	19	,	,	PUNCT
easat-10435	178	20	provide	provide	VERB
easat-10435	178	21	solutions	solution	NOUN
easat-10435	178	22	to	to	PART
easat-10435	178	23	reduce	reduce	VERB
easat-10435	178	24	information	information	NOUN
easat-10435	178	25	asymmetries	asymmetry	NOUN
easat-10435	178	26	by	by	ADP
easat-10435	178	27	directly	directly	ADV
easat-10435	178	28	involving	involve	VERB
easat-10435	178	29	citizens	citizen	NOUN
easat-10435	178	30	in	in	ADP
easat-10435	178	31	decision	decision	NOUN
easat-10435	178	32	-	-	PUNCT
easat-10435	178	33	making	make	VERB
easat-10435	178	34	processes	process	NOUN
easat-10435	178	35	.	.	PUNCT
easat-10435	179	1	fung	fung	PROPN
easat-10435	179	2	and	and	CCONJ
easat-10435	179	3	wright	wright	PROPN
easat-10435	180	1	[	[	X
easat-10435	180	2	25	25	NUM
easat-10435	180	3	]	]	PUNCT
easat-10435	180	4	work	work	NOUN
easat-10435	180	5	on	on	ADP
easat-10435	180	6	deliberative	deliberative	ADJ
easat-10435	180	7	governance	governance	NOUN
easat-10435	180	8	demonstrates	demonstrate	VERB
easat-10435	180	9	that	that	SCONJ
easat-10435	180	10	such	such	ADJ
easat-10435	180	11	mechanisms	mechanism	NOUN
easat-10435	180	12	enhance	enhance	VERB
easat-10435	180	13	transparency	transparency	NOUN
easat-10435	180	14	and	and	CCONJ
easat-10435	180	15	the	the	DET
easat-10435	180	16	legitimacy	legitimacy	NOUN
easat-10435	180	17	of	of	ADP
easat-10435	180	18	public	public	ADJ
easat-10435	180	19	decisions	decision	NOUN
easat-10435	180	20	.	.	PUNCT
easat-10435	181	1	in	in	ADP
easat-10435	181	2	this	this	DET
easat-10435	181	3	regard	regard	NOUN
easat-10435	181	4	,	,	PUNCT
easat-10435	181	5	agency	agency	NOUN
easat-10435	181	6	theory	theory	NOUN
easat-10435	181	7	offers	offer	VERB
easat-10435	181	8	a	a	DET
easat-10435	181	9	powerful	powerful	ADJ
easat-10435	181	10	analytical	analytical	ADJ
easat-10435	181	11	framework	framework	NOUN
easat-10435	181	12	for	for	ADP
easat-10435	181	13	understanding	understand	VERB
easat-10435	181	14	the	the	DET
easat-10435	181	15	role	role	NOUN
easat-10435	181	16	and	and	CCONJ
easat-10435	181	17	significance	significance	NOUN
easat-10435	181	18	of	of	ADP
easat-10435	181	19	internal	internal	ADJ
easat-10435	181	20	audit	audit	NOUN
easat-10435	181	21	in	in	ADP
easat-10435	181	22	governance	governance	NOUN
easat-10435	181	23	.	.	PUNCT
easat-10435	182	1	however	however	ADV
easat-10435	182	2	,	,	PUNCT
easat-10435	182	3	its	its	PRON
easat-10435	182	4	application	application	NOUN
easat-10435	182	5	to	to	ADP
easat-10435	182	6	the	the	DET
easat-10435	182	7	public	public	ADJ
easat-10435	182	8	sector	sector	NOUN
easat-10435	182	9	requires	require	VERB
easat-10435	182	10	adjustments	adjustment	NOUN
easat-10435	182	11	to	to	PART
easat-10435	182	12	account	account	VERB
easat-10435	182	13	for	for	ADP
easat-10435	182	14	the	the	DET
easat-10435	182	15	plurality	plurality	NOUN
easat-10435	182	16	of	of	ADP
easat-10435	182	17	principals	principal	NOUN
easat-10435	182	18	,	,	PUNCT
easat-10435	182	19	exacerbated	exacerbate	VERB
easat-10435	182	20	information	information	NOUN
easat-10435	182	21	asymmetries	asymmetry	NOUN
easat-10435	182	22	,	,	PUNCT
easat-10435	182	23	and	and	CCONJ
easat-10435	182	24	multidimensional	multidimensional	ADJ
easat-10435	182	25	governance	governance	NOUN
easat-10435	182	26	objectives	objective	NOUN
easat-10435	182	27	.	.	PUNCT
easat-10435	183	1	365	365	NUM
easat-10435	183	2	edelweiss	edelweiss	PROPN
easat-10435	183	3	applied	apply	VERB
easat-10435	183	4	science	science	NOUN
easat-10435	183	5	and	and	CCONJ
easat-10435	183	6	technology	technology	NOUN
easat-10435	183	7	issn	issn	PROPN
easat-10435	183	8	:	:	PUNCT
easat-10435	183	9	2576	2576	NUM
easat-10435	183	10	-	-	SYM
easat-10435	183	11	8484	8484	NUM
easat-10435	183	12	vol	vol	NOUN
easat-10435	183	13	.	.	PROPN
easat-10435	184	1	9	9	NUM
easat-10435	184	2	,	,	PUNCT
easat-10435	184	3	no	no	INTJ
easat-10435	184	4	.	.	NOUN
easat-10435	184	5	10	10	NUM
easat-10435	184	6	:	:	PUNCT
easat-10435	184	7	359	359	NUM
easat-10435	184	8	-	-	SYM
easat-10435	184	9	377	377	NUM
easat-10435	184	10	,	,	PUNCT
easat-10435	184	11	2025	2025	NUM
easat-10435	184	12	doi	doi	NOUN
easat-10435	184	13	:	:	PUNCT
easat-10435	184	14	10.55214/2576	10.55214/2576	NUM
easat-10435	184	15	-	-	SYM
easat-10435	184	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	184	17	©	©	PROPN
easat-10435	184	18	2025	2025	NUM
easat-10435	184	19	by	by	ADP
easat-10435	184	20	the	the	DET
easat-10435	184	21	authors	author	NOUN
easat-10435	184	22	;	;	PUNCT
easat-10435	184	23	licensee	licensee	PROPN
easat-10435	184	24	learning	learning	NOUN
easat-10435	184	25	gate	gate	NOUN
easat-10435	184	26	3.2	3.2	NUM
easat-10435	184	27	.	.	PUNCT
easat-10435	185	1	public	public	ADJ
easat-10435	185	2	choice	choice	NOUN
easat-10435	185	3	theory	theory	NOUN
easat-10435	185	4	public	public	ADJ
easat-10435	185	5	choice	choice	NOUN
easat-10435	185	6	theory	theory	NOUN
easat-10435	185	7	,	,	PUNCT
easat-10435	185	8	developed	develop	VERB
easat-10435	185	9	by	by	ADP
easat-10435	185	10	buchanan	buchanan	NOUN
easat-10435	185	11	and	and	CCONJ
easat-10435	185	12	tullock	tullock	NOUN
easat-10435	185	13	[	[	PUNCT
easat-10435	185	14	26	26	NUM
easat-10435	185	15	]	]	PUNCT
easat-10435	185	16	expands	expand	VERB
easat-10435	185	17	the	the	DET
easat-10435	185	18	analysis	analysis	NOUN
easat-10435	185	19	of	of	ADP
easat-10435	185	20	governance	governance	NOUN
easat-10435	185	21	by	by	ADP
easat-10435	185	22	incorporating	incorporate	VERB
easat-10435	185	23	institutional	institutional	ADJ
easat-10435	185	24	dynamics	dynamic	NOUN
easat-10435	185	25	and	and	CCONJ
easat-10435	185	26	the	the	DET
easat-10435	185	27	individual	individual	ADJ
easat-10435	185	28	motivations	motivation	NOUN
easat-10435	185	29	of	of	ADP
easat-10435	185	30	public	public	ADJ
easat-10435	185	31	actors	actor	NOUN
easat-10435	185	32	.	.	PUNCT
easat-10435	186	1	unlike	unlike	ADP
easat-10435	186	2	agency	agency	NOUN
easat-10435	186	3	theory	theory	NOUN
easat-10435	186	4	,	,	PUNCT
easat-10435	186	5	which	which	PRON
easat-10435	186	6	focuses	focus	VERB
easat-10435	186	7	on	on	ADP
easat-10435	186	8	bilateral	bilateral	ADJ
easat-10435	186	9	relationships	relationship	NOUN
easat-10435	186	10	,	,	PUNCT
easat-10435	186	11	public	public	ADJ
easat-10435	186	12	choice	choice	NOUN
easat-10435	186	13	theory	theory	NOUN
easat-10435	186	14	examines	examine	VERB
easat-10435	186	15	collective	collective	ADJ
easat-10435	186	16	interactions	interaction	NOUN
easat-10435	186	17	and	and	CCONJ
easat-10435	186	18	decision	decision	NOUN
easat-10435	186	19	-	-	PUNCT
easat-10435	186	20	making	make	VERB
easat-10435	186	21	processes	process	NOUN
easat-10435	186	22	at	at	ADP
easat-10435	186	23	an	an	DET
easat-10435	186	24	institutional	institutional	ADJ
easat-10435	186	25	level	level	NOUN
easat-10435	186	26	.	.	PUNCT
easat-10435	187	1	it	it	PRON
easat-10435	187	2	is	be	AUX
easat-10435	187	3	divided	divide	VERB
easat-10435	187	4	into	into	ADP
easat-10435	187	5	two	two	NUM
easat-10435	187	6	main	main	ADJ
easat-10435	187	7	branches	branch	NOUN
easat-10435	187	8	:	:	PUNCT
easat-10435	187	9	constitutional	constitutional	ADJ
easat-10435	187	10	theory	theory	NOUN
easat-10435	187	11	and	and	CCONJ
easat-10435	187	12	the	the	DET
easat-10435	187	13	theory	theory	NOUN
easat-10435	187	14	of	of	ADP
easat-10435	187	15	political	political	ADJ
easat-10435	187	16	institutions	institution	NOUN
easat-10435	187	17	.	.	PUNCT
easat-10435	188	1	the	the	DET
easat-10435	188	2	constitutional	constitutional	ADJ
easat-10435	188	3	branch	branch	NOUN
easat-10435	188	4	of	of	ADP
easat-10435	188	5	public	public	ADJ
easat-10435	188	6	choice	choice	NOUN
easat-10435	188	7	theory	theory	NOUN
easat-10435	188	8	explores	explore	VERB
easat-10435	188	9	the	the	DET
easat-10435	188	10	design	design	NOUN
easat-10435	188	11	of	of	ADP
easat-10435	188	12	rules	rule	NOUN
easat-10435	188	13	and	and	CCONJ
easat-10435	188	14	institutional	institutional	ADJ
easat-10435	188	15	structures	structure	NOUN
easat-10435	188	16	that	that	PRON
easat-10435	188	17	govern	govern	VERB
easat-10435	188	18	political	political	ADJ
easat-10435	188	19	interactions	interaction	NOUN
easat-10435	188	20	.	.	PUNCT
easat-10435	189	1	buchanan	buchanan	NOUN
easat-10435	189	2	and	and	CCONJ
easat-10435	189	3	tullock	tullock	VERB
easat-10435	189	4	[	[	PUNCT
easat-10435	189	5	26	26	NUM
easat-10435	189	6	]	]	PUNCT
easat-10435	189	7	demonstrated	demonstrate	VERB
easat-10435	189	8	that	that	SCONJ
easat-10435	189	9	constitutions	constitution	NOUN
easat-10435	189	10	are	be	AUX
easat-10435	189	11	based	base	VERB
easat-10435	189	12	on	on	ADP
easat-10435	189	13	compromises	compromise	NOUN
easat-10435	189	14	among	among	ADP
easat-10435	189	15	actors	actor	NOUN
easat-10435	189	16	,	,	PUNCT
easat-10435	189	17	aimed	aim	VERB
easat-10435	189	18	at	at	ADP
easat-10435	189	19	establishing	establish	VERB
easat-10435	189	20	stable	stable	ADJ
easat-10435	189	21	and	and	CCONJ
easat-10435	189	22	efficient	efficient	ADJ
easat-10435	189	23	institutions	institution	NOUN
easat-10435	189	24	for	for	ADP
easat-10435	189	25	political	political	ADJ
easat-10435	189	26	exchange	exchange	NOUN
easat-10435	189	27	.	.	PUNCT
easat-10435	190	1	in	in	ADP
easat-10435	190	2	the	the	DET
easat-10435	190	3	context	context	NOUN
easat-10435	190	4	of	of	ADP
easat-10435	190	5	local	local	ADJ
easat-10435	190	6	governance	governance	NOUN
easat-10435	190	7	,	,	PUNCT
easat-10435	190	8	this	this	DET
easat-10435	190	9	branch	branch	NOUN
easat-10435	190	10	is	be	AUX
easat-10435	190	11	essential	essential	ADJ
easat-10435	190	12	for	for	ADP
easat-10435	190	13	understanding	understand	VERB
easat-10435	190	14	how	how	SCONJ
easat-10435	190	15	institutional	institutional	ADJ
easat-10435	190	16	rules	rule	NOUN
easat-10435	190	17	,	,	PUNCT
easat-10435	190	18	such	such	ADJ
easat-10435	190	19	as	as	ADP
easat-10435	190	20	decentralization	decentralization	NOUN
easat-10435	190	21	or	or	CCONJ
easat-10435	190	22	deconcentration	deconcentration	NOUN
easat-10435	190	23	,	,	PUNCT
easat-10435	190	24	shape	shape	VERB
easat-10435	190	25	local	local	ADJ
easat-10435	190	26	governance	governance	NOUN
easat-10435	190	27	structures	structure	NOUN
easat-10435	190	28	.	.	PUNCT
easat-10435	191	1	for	for	ADP
easat-10435	191	2	instance	instance	NOUN
easat-10435	191	3	,	,	PUNCT
easat-10435	191	4	morocco	morocco	PROPN
easat-10435	191	5	’s	’s	PART
easat-10435	191	6	2018	2018	NUM
easat-10435	191	7	national	national	ADJ
easat-10435	191	8	charter	charter	NOUN
easat-10435	191	9	for	for	ADP
easat-10435	191	10	administrative	administrative	ADJ
easat-10435	191	11	deconcentration	deconcentration	NOUN
easat-10435	191	12	represents	represent	VERB
easat-10435	191	13	an	an	DET
easat-10435	191	14	effort	effort	NOUN
easat-10435	191	15	to	to	PART
easat-10435	191	16	improve	improve	VERB
easat-10435	191	17	coordination	coordination	NOUN
easat-10435	191	18	between	between	ADP
easat-10435	191	19	central	central	ADJ
easat-10435	191	20	and	and	CCONJ
easat-10435	191	21	local	local	ADJ
easat-10435	191	22	levels	level	NOUN
easat-10435	191	23	by	by	ADP
easat-10435	191	24	establishing	establish	VERB
easat-10435	191	25	clear	clear	ADJ
easat-10435	191	26	institutional	institutional	ADJ
easat-10435	191	27	rules	rule	NOUN
easat-10435	191	28	.	.	PUNCT
easat-10435	192	1	this	this	DET
easat-10435	192	2	framework	framework	NOUN
easat-10435	192	3	seeks	seek	VERB
easat-10435	192	4	to	to	PART
easat-10435	192	5	streamline	streamline	VERB
easat-10435	192	6	decision	decision	NOUN
easat-10435	192	7	-	-	PUNCT
easat-10435	192	8	making	make	VERB
easat-10435	192	9	and	and	CCONJ
easat-10435	192	10	resource	resource	NOUN
easat-10435	192	11	allocation	allocation	NOUN
easat-10435	192	12	across	across	ADP
easat-10435	192	13	different	different	ADJ
easat-10435	192	14	levels	level	NOUN
easat-10435	192	15	of	of	ADP
easat-10435	192	16	government	government	NOUN
easat-10435	192	17	,	,	PUNCT
easat-10435	192	18	thereby	thereby	ADV
easat-10435	192	19	reducing	reduce	VERB
easat-10435	192	20	bureaucratic	bureaucratic	ADJ
easat-10435	192	21	inefficiencies	inefficiency	NOUN
easat-10435	192	22	and	and	CCONJ
easat-10435	192	23	strengthening	strengthen	VERB
easat-10435	192	24	local	local	ADJ
easat-10435	192	25	autonomy	autonomy	NOUN
easat-10435	192	26	.	.	PUNCT
easat-10435	193	1	the	the	DET
easat-10435	193	2	second	second	ADJ
easat-10435	193	3	branch	branch	NOUN
easat-10435	193	4	,	,	PUNCT
easat-10435	193	5	focusing	focus	VERB
easat-10435	193	6	on	on	ADP
easat-10435	193	7	political	political	ADJ
easat-10435	193	8	institutions	institution	NOUN
easat-10435	193	9	,	,	PUNCT
easat-10435	193	10	examines	examine	VERB
easat-10435	193	11	the	the	DET
easat-10435	193	12	functioning	functioning	NOUN
easat-10435	193	13	of	of	ADP
easat-10435	193	14	institutions	institution	NOUN
easat-10435	193	15	and	and	CCONJ
easat-10435	193	16	decision	decision	NOUN
easat-10435	193	17	-	-	PUNCT
easat-10435	193	18	making	make	VERB
easat-10435	193	19	mechanisms	mechanism	NOUN
easat-10435	193	20	.	.	PUNCT
easat-10435	194	1	it	it	PRON
easat-10435	194	2	highlights	highlight	VERB
easat-10435	194	3	concepts	concept	NOUN
easat-10435	194	4	such	such	ADJ
easat-10435	194	5	as	as	ADP
easat-10435	194	6	the	the	DET
easat-10435	194	7	median	median	ADJ
easat-10435	194	8	voter	voter	NOUN
easat-10435	194	9	theorem	theorem	VERB
easat-10435	194	10	,	,	PUNCT
easat-10435	194	11	introduced	introduce	VERB
easat-10435	194	12	by	by	ADP
easat-10435	194	13	downs	down	NOUN
easat-10435	194	14	[	[	X
easat-10435	194	15	27	27	NUM
easat-10435	194	16	]	]	PUNCT
easat-10435	194	17	,	,	PUNCT
easat-10435	194	18	which	which	PRON
easat-10435	194	19	suggests	suggest	VERB
easat-10435	194	20	that	that	SCONJ
easat-10435	194	21	public	public	ADJ
easat-10435	194	22	policies	policy	NOUN
easat-10435	194	23	tend	tend	VERB
easat-10435	194	24	to	to	PART
easat-10435	194	25	reflect	reflect	VERB
easat-10435	194	26	the	the	DET
easat-10435	194	27	preferences	preference	NOUN
easat-10435	194	28	of	of	ADP
easat-10435	194	29	majority	majority	NOUN
easat-10435	194	30	groups	group	NOUN
easat-10435	194	31	,	,	PUNCT
easat-10435	194	32	often	often	ADV
easat-10435	194	33	at	at	ADP
easat-10435	194	34	the	the	DET
easat-10435	194	35	expense	expense	NOUN
easat-10435	194	36	of	of	ADP
easat-10435	194	37	minority	minority	NOUN
easat-10435	194	38	interests	interest	NOUN
easat-10435	194	39	or	or	CCONJ
easat-10435	194	40	long	long	ADJ
easat-10435	194	41	-	-	PUNCT
easat-10435	194	42	term	term	NOUN
easat-10435	194	43	objectives	objective	NOUN
easat-10435	194	44	.	.	PUNCT
easat-10435	195	1	this	this	DET
easat-10435	195	2	logic	logic	NOUN
easat-10435	195	3	is	be	AUX
easat-10435	195	4	particularly	particularly	ADV
easat-10435	195	5	relevant	relevant	ADJ
easat-10435	195	6	in	in	ADP
easat-10435	195	7	electoral	electoral	ADJ
easat-10435	195	8	cycles	cycle	NOUN
easat-10435	195	9	,	,	PUNCT
easat-10435	195	10	where	where	SCONJ
easat-10435	195	11	politicians	politician	NOUN
easat-10435	195	12	prioritize	prioritize	VERB
easat-10435	195	13	short	short	ADJ
easat-10435	195	14	-	-	PUNCT
easat-10435	195	15	term	term	NOUN
easat-10435	195	16	,	,	PUNCT
easat-10435	195	17	visible	visible	ADJ
easat-10435	195	18	projects	project	NOUN
easat-10435	195	19	to	to	PART
easat-10435	195	20	maximize	maximize	VERB
easat-10435	195	21	their	their	PRON
easat-10435	195	22	chances	chance	NOUN
easat-10435	195	23	of	of	ADP
easat-10435	195	24	reelection	reelection	NOUN
easat-10435	195	25	,	,	PUNCT
easat-10435	195	26	sometimes	sometimes	ADV
easat-10435	195	27	at	at	ADP
easat-10435	195	28	the	the	DET
easat-10435	195	29	cost	cost	NOUN
easat-10435	195	30	of	of	ADP
easat-10435	195	31	sustainable	sustainable	ADJ
easat-10435	195	32	development	development	NOUN
easat-10435	195	33	.	.	PUNCT
easat-10435	196	1	at	at	ADP
easat-10435	196	2	the	the	DET
easat-10435	196	3	bureaucratic	bureaucratic	ADJ
easat-10435	196	4	level	level	NOUN
easat-10435	196	5	,	,	PUNCT
easat-10435	196	6	niskanen	niskanen	PROPN
easat-10435	197	1	[	[	X
easat-10435	197	2	28	28	NUM
easat-10435	197	3	]	]	PUNCT
easat-10435	197	4	analyzed	analyze	VERB
easat-10435	197	5	opportunistic	opportunistic	ADJ
easat-10435	197	6	behaviors	behavior	NOUN
easat-10435	197	7	among	among	ADP
easat-10435	197	8	public	public	ADJ
easat-10435	197	9	officials	official	NOUN
easat-10435	197	10	,	,	PUNCT
easat-10435	197	11	arguing	argue	VERB
easat-10435	197	12	that	that	SCONJ
easat-10435	197	13	bureaucrats	bureaucrat	NOUN
easat-10435	197	14	seek	seek	VERB
easat-10435	197	15	to	to	PART
easat-10435	197	16	maximize	maximize	VERB
easat-10435	197	17	their	their	PRON
easat-10435	197	18	agency	agency	NOUN
easat-10435	197	19	budgets	budget	NOUN
easat-10435	197	20	to	to	PART
easat-10435	197	21	increase	increase	VERB
easat-10435	197	22	their	their	PRON
easat-10435	197	23	power	power	NOUN
easat-10435	197	24	and	and	CCONJ
easat-10435	197	25	influence	influence	NOUN
easat-10435	197	26	.	.	PUNCT
easat-10435	198	1	these	these	DET
easat-10435	198	2	dynamics	dynamic	NOUN
easat-10435	198	3	are	be	AUX
easat-10435	198	4	frequently	frequently	ADV
easat-10435	198	5	observed	observe	VERB
easat-10435	198	6	in	in	ADP
easat-10435	198	7	local	local	ADJ
easat-10435	198	8	governments	government	NOUN
easat-10435	198	9	,	,	PUNCT
easat-10435	198	10	where	where	SCONJ
easat-10435	198	11	significant	significant	ADJ
easat-10435	198	12	resources	resource	NOUN
easat-10435	198	13	are	be	AUX
easat-10435	198	14	sometimes	sometimes	ADV
easat-10435	198	15	allocated	allocate	VERB
easat-10435	198	16	to	to	ADP
easat-10435	198	17	politically	politically	ADV
easat-10435	198	18	appealing	appealing	ADJ
easat-10435	198	19	but	but	CCONJ
easat-10435	198	20	economically	economically	ADV
easat-10435	198	21	questionable	questionable	ADJ
easat-10435	198	22	projects	project	NOUN
easat-10435	198	23	.	.	PUNCT
easat-10435	199	1	empirical	empirical	ADJ
easat-10435	199	2	studies	study	NOUN
easat-10435	199	3	by	by	ADP
easat-10435	199	4	ferraz	ferraz	NOUN
easat-10435	199	5	and	and	CCONJ
easat-10435	199	6	finan	finan	NOUN
easat-10435	199	7	[	[	X
easat-10435	199	8	29	29	NUM
easat-10435	199	9	]	]	PUNCT
easat-10435	199	10	and	and	CCONJ
easat-10435	199	11	treisman	treisman	NOUN
easat-10435	200	1	[	[	X
easat-10435	200	2	30	30	NUM
easat-10435	200	3	]	]	PUNCT
easat-10435	200	4	demonstrate	demonstrate	VERB
easat-10435	200	5	that	that	SCONJ
easat-10435	200	6	transparency	transparency	NOUN
easat-10435	200	7	mechanisms	mechanism	NOUN
easat-10435	200	8	,	,	PUNCT
easat-10435	200	9	such	such	ADJ
easat-10435	200	10	as	as	ADP
easat-10435	200	11	public	public	ADJ
easat-10435	200	12	audits	audits	NOUN
easat-10435	200	13	and	and	CCONJ
easat-10435	200	14	well	well	ADV
easat-10435	200	15	-	-	PUNCT
easat-10435	200	16	designed	design	VERB
easat-10435	200	17	accounting	accounting	NOUN
easat-10435	200	18	systems	system	NOUN
easat-10435	200	19	,	,	PUNCT
easat-10435	200	20	can	can	AUX
easat-10435	200	21	help	help	VERB
easat-10435	200	22	curb	curb	VERB
easat-10435	200	23	these	these	DET
easat-10435	200	24	practices	practice	NOUN
easat-10435	200	25	by	by	ADP
easat-10435	200	26	enhancing	enhance	VERB
easat-10435	200	27	accountability	accountability	NOUN
easat-10435	200	28	and	and	CCONJ
easat-10435	200	29	oversight	oversight	NOUN
easat-10435	200	30	.	.	PUNCT
easat-10435	201	1	despite	despite	SCONJ
easat-10435	201	2	its	its	PRON
easat-10435	201	3	valuable	valuable	ADJ
easat-10435	201	4	insights	insight	NOUN
easat-10435	201	5	,	,	PUNCT
easat-10435	201	6	public	public	ADJ
easat-10435	201	7	choice	choice	NOUN
easat-10435	201	8	theory	theory	NOUN
easat-10435	201	9	has	have	VERB
easat-10435	201	10	several	several	ADJ
easat-10435	201	11	limitations	limitation	NOUN
easat-10435	201	12	.	.	PUNCT
easat-10435	202	1	its	its	PRON
easat-10435	202	2	focus	focus	NOUN
easat-10435	202	3	on	on	ADP
easat-10435	202	4	individual	individual	ADJ
easat-10435	202	5	motivations	motivation	NOUN
easat-10435	202	6	often	often	ADV
easat-10435	202	7	overlooks	overlook	VERB
easat-10435	202	8	the	the	DET
easat-10435	202	9	collective	collective	ADJ
easat-10435	202	10	and	and	CCONJ
easat-10435	202	11	ethical	ethical	ADJ
easat-10435	202	12	dimensions	dimension	NOUN
easat-10435	202	13	of	of	ADP
easat-10435	202	14	public	public	ADJ
easat-10435	202	15	decision	decision	NOUN
easat-10435	202	16	-	-	PUNCT
easat-10435	202	17	making	making	NOUN
easat-10435	202	18	.	.	PUNCT
easat-10435	203	1	ostrom	ostrom	VERB
easat-10435	204	1	[	[	X
easat-10435	204	2	31	31	NUM
easat-10435	204	3	]	]	PUNCT
easat-10435	204	4	criticized	criticize	VERB
easat-10435	204	5	this	this	DET
easat-10435	204	6	approach	approach	NOUN
easat-10435	204	7	,	,	PUNCT
easat-10435	204	8	arguing	argue	VERB
easat-10435	204	9	that	that	SCONJ
easat-10435	204	10	local	local	ADJ
easat-10435	204	11	communities	community	NOUN
easat-10435	204	12	can	can	AUX
easat-10435	204	13	effectively	effectively	ADV
easat-10435	204	14	manage	manage	VERB
easat-10435	204	15	common	common	ADJ
easat-10435	204	16	resources	resource	NOUN
easat-10435	204	17	through	through	ADP
easat-10435	204	18	cooperative	cooperative	ADJ
easat-10435	204	19	mechanisms	mechanism	NOUN
easat-10435	204	20	based	base	VERB
easat-10435	204	21	on	on	ADP
easat-10435	204	22	trust	trust	NOUN
easat-10435	204	23	and	and	CCONJ
easat-10435	204	24	shared	share	VERB
easat-10435	204	25	rules	rule	NOUN
easat-10435	204	26	.	.	PUNCT
easat-10435	205	1	this	this	DET
easat-10435	205	2	perspective	perspective	NOUN
easat-10435	205	3	challenges	challenge	VERB
easat-10435	205	4	the	the	DET
easat-10435	205	5	assumption	assumption	NOUN
easat-10435	205	6	that	that	SCONJ
easat-10435	205	7	public	public	ADJ
easat-10435	205	8	actors	actor	NOUN
easat-10435	205	9	are	be	AUX
easat-10435	205	10	primarily	primarily	ADV
easat-10435	205	11	self	self	NOUN
easat-10435	205	12	-	-	PUNCT
easat-10435	205	13	interested	interested	ADJ
easat-10435	205	14	and	and	CCONJ
easat-10435	205	15	instead	instead	ADV
easat-10435	205	16	highlights	highlight	VERB
easat-10435	205	17	the	the	DET
easat-10435	205	18	potential	potential	NOUN
easat-10435	205	19	for	for	ADP
easat-10435	205	20	collaborative	collaborative	ADJ
easat-10435	205	21	governance	governance	NOUN
easat-10435	205	22	structures	structure	NOUN
easat-10435	205	23	.	.	PUNCT
easat-10435	206	1	additionally	additionally	ADV
easat-10435	206	2	,	,	PUNCT
easat-10435	206	3	public	public	ADJ
easat-10435	206	4	choice	choice	NOUN
easat-10435	206	5	theory	theory	NOUN
easat-10435	206	6	tends	tend	VERB
easat-10435	206	7	to	to	PART
easat-10435	206	8	oversimplify	oversimplify	VERB
easat-10435	206	9	the	the	DET
easat-10435	206	10	motivations	motivation	NOUN
easat-10435	206	11	of	of	ADP
easat-10435	206	12	public	public	ADJ
easat-10435	206	13	actors	actor	NOUN
easat-10435	206	14	,	,	PUNCT
easat-10435	206	15	underestimating	underestimate	VERB
easat-10435	206	16	the	the	DET
easat-10435	206	17	influence	influence	NOUN
easat-10435	206	18	of	of	ADP
easat-10435	206	19	social	social	ADJ
easat-10435	206	20	and	and	CCONJ
easat-10435	206	21	institutional	institutional	ADJ
easat-10435	206	22	dynamics	dynamic	NOUN
easat-10435	206	23	.	.	PUNCT
easat-10435	207	1	while	while	SCONJ
easat-10435	207	2	it	it	PRON
easat-10435	207	3	effectively	effectively	ADV
easat-10435	207	4	explains	explain	VERB
easat-10435	207	5	bureaucratic	bureaucratic	ADJ
easat-10435	207	6	inefficiencies	inefficiency	NOUN
easat-10435	207	7	and	and	CCONJ
easat-10435	207	8	electoral	electoral	ADJ
easat-10435	207	9	behaviors	behavior	NOUN
easat-10435	207	10	,	,	PUNCT
easat-10435	207	11	it	it	PRON
easat-10435	207	12	does	do	AUX
easat-10435	207	13	not	not	PART
easat-10435	207	14	fully	fully	ADV
easat-10435	207	15	account	account	VERB
easat-10435	207	16	for	for	ADP
easat-10435	207	17	norms	norm	NOUN
easat-10435	207	18	,	,	PUNCT
easat-10435	207	19	values	value	NOUN
easat-10435	207	20	,	,	PUNCT
easat-10435	207	21	and	and	CCONJ
easat-10435	207	22	participatory	participatory	ADJ
easat-10435	207	23	mechanisms	mechanism	NOUN
easat-10435	207	24	that	that	PRON
easat-10435	207	25	can	can	AUX
easat-10435	207	26	shape	shape	VERB
easat-10435	207	27	public	public	ADJ
easat-10435	207	28	governance	governance	NOUN
easat-10435	207	29	.	.	PUNCT
easat-10435	208	1	to	to	PART
easat-10435	208	2	address	address	VERB
easat-10435	208	3	these	these	DET
easat-10435	208	4	shortcomings	shortcoming	NOUN
easat-10435	208	5	,	,	PUNCT
easat-10435	208	6	scholars	scholar	NOUN
easat-10435	208	7	have	have	AUX
easat-10435	208	8	proposed	propose	VERB
easat-10435	208	9	adaptations	adaptation	NOUN
easat-10435	208	10	that	that	PRON
easat-10435	208	11	integrate	integrate	VERB
easat-10435	208	12	participatory	participatory	ADJ
easat-10435	208	13	and	and	CCONJ
easat-10435	208	14	deliberative	deliberative	ADJ
easat-10435	208	15	mechanisms	mechanism	NOUN
easat-10435	208	16	.	.	PUNCT
easat-10435	209	1	fung	fung	PROPN
easat-10435	209	2	and	and	CCONJ
easat-10435	209	3	wright	wright	PROPN
easat-10435	210	1	[	[	X
easat-10435	210	2	25	25	NUM
easat-10435	210	3	]	]	PUNCT
easat-10435	210	4	emphasized	emphasize	VERB
easat-10435	210	5	the	the	DET
easat-10435	210	6	importance	importance	NOUN
easat-10435	210	7	of	of	ADP
easat-10435	210	8	citizen	citizen	NOUN
easat-10435	210	9	forums	forum	NOUN
easat-10435	210	10	and	and	CCONJ
easat-10435	210	11	participatory	participatory	ADJ
easat-10435	210	12	budgeting	budgeting	NOUN
easat-10435	210	13	as	as	ADP
easat-10435	210	14	tools	tool	NOUN
easat-10435	210	15	for	for	ADP
easat-10435	210	16	enhancing	enhance	VERB
easat-10435	210	17	inclusion	inclusion	NOUN
easat-10435	210	18	and	and	CCONJ
easat-10435	210	19	reducing	reduce	VERB
easat-10435	210	20	information	information	NOUN
easat-10435	210	21	asymmetries	asymmetry	NOUN
easat-10435	210	22	.	.	PUNCT
easat-10435	211	1	in	in	ADP
easat-10435	211	2	morocco	morocco	PROPN
easat-10435	211	3	,	,	PUNCT
easat-10435	211	4	digital	digital	ADJ
easat-10435	211	5	platforms	platform	NOUN
easat-10435	211	6	such	such	ADJ
easat-10435	211	7	as	as	ADP
easat-10435	211	8	chikaya.ma	chikaya.ma	NUM
easat-10435	211	9	and	and	CCONJ
easat-10435	211	10	rokhas.ma	rokhas.ma	PROPN
easat-10435	211	11	embody	embody	VERB
easat-10435	211	12	these	these	DET
easat-10435	211	13	principles	principle	NOUN
easat-10435	211	14	by	by	ADP
easat-10435	211	15	facilitating	facilitate	VERB
easat-10435	211	16	citizen	citizen	NOUN
easat-10435	211	17	engagement	engagement	NOUN
easat-10435	211	18	and	and	CCONJ
easat-10435	211	19	administrative	administrative	ADJ
easat-10435	211	20	transparency	transparency	NOUN
easat-10435	211	21	.	.	PUNCT
easat-10435	212	1	however	however	ADV
easat-10435	212	2	,	,	PUNCT
easat-10435	212	3	their	their	PRON
easat-10435	212	4	impact	impact	NOUN
easat-10435	212	5	remains	remain	VERB
easat-10435	212	6	constrained	constrain	VERB
easat-10435	212	7	by	by	ADP
easat-10435	212	8	institutional	institutional	ADJ
easat-10435	212	9	barriers	barrier	NOUN
easat-10435	212	10	and	and	CCONJ
easat-10435	212	11	unequal	unequal	ADJ
easat-10435	212	12	access	access	NOUN
easat-10435	212	13	to	to	ADP
easat-10435	212	14	technology	technology	NOUN
easat-10435	212	15	,	,	PUNCT
easat-10435	212	16	highlighting	highlight	VERB
easat-10435	212	17	the	the	DET
easat-10435	212	18	need	need	NOUN
easat-10435	212	19	for	for	ADP
easat-10435	212	20	broader	broad	ADJ
easat-10435	212	21	governance	governance	NOUN
easat-10435	212	22	reforms	reform	NOUN
easat-10435	212	23	to	to	PART
easat-10435	212	24	maximize	maximize	VERB
easat-10435	212	25	their	their	PRON
easat-10435	212	26	effectiveness	effectiveness	NOUN
easat-10435	212	27	.	.	PUNCT
easat-10435	213	1	4	4	X
easat-10435	213	2	.	.	X
easat-10435	213	3	qualitative	qualitative	ADJ
easat-10435	213	4	comparative	comparative	ADJ
easat-10435	213	5	analysis	analysis	NOUN
easat-10435	213	6	of	of	ADP
easat-10435	213	7	research	research	NOUN
easat-10435	213	8	on	on	ADP
easat-10435	213	9	internal	internal	ADJ
easat-10435	213	10	audit	audit	NOUN
easat-10435	213	11	and	and	CCONJ
easat-10435	213	12	public	public	ADJ
easat-10435	213	13	governance	governance	NOUN
easat-10435	213	14	in	in	ADP
easat-10435	213	15	morocco	morocco	PROPN
easat-10435	213	16	(	(	PUNCT
easat-10435	213	17	2020	2020	NUM
easat-10435	213	18	-	-	SYM
easat-10435	213	19	2024	2024	NUM
easat-10435	213	20	)	)	PUNCT
easat-10435	213	21	a	a	DET
easat-10435	213	22	review	review	NOUN
easat-10435	213	23	of	of	ADP
easat-10435	213	24	academic	academic	ADJ
easat-10435	213	25	research	research	NOUN
easat-10435	213	26	conducted	conduct	VERB
easat-10435	213	27	between	between	ADP
easat-10435	213	28	2020	2020	NUM
easat-10435	213	29	and	and	CCONJ
easat-10435	213	30	2024	2024	NUM
easat-10435	213	31	highlights	highlight	NOUN
easat-10435	213	32	a	a	DET
easat-10435	213	33	gradual	gradual	ADJ
easat-10435	213	34	increase	increase	NOUN
easat-10435	213	35	in	in	ADP
easat-10435	213	36	both	both	CCONJ
easat-10435	213	37	the	the	DET
easat-10435	213	38	number	number	NOUN
easat-10435	213	39	and	and	CCONJ
easat-10435	213	40	complexity	complexity	NOUN
easat-10435	213	41	of	of	ADP
easat-10435	213	42	studies	study	NOUN
easat-10435	213	43	in	in	ADP
easat-10435	213	44	this	this	DET
easat-10435	213	45	field	field	NOUN
easat-10435	213	46	.	.	PUNCT
easat-10435	214	1	during	during	ADP
easat-10435	214	2	this	this	DET
easat-10435	214	3	period	period	NOUN
easat-10435	214	4	,	,	PUNCT
easat-10435	214	5	nine	nine	NUM
easat-10435	214	6	major	major	ADJ
easat-10435	214	7	studies	study	NOUN
easat-10435	214	8	were	be	AUX
easat-10435	214	9	366	366	NUM
easat-10435	214	10	edelweiss	edelweiss	PROPN
easat-10435	214	11	applied	apply	VERB
easat-10435	214	12	science	science	NOUN
easat-10435	214	13	and	and	CCONJ
easat-10435	214	14	technology	technology	NOUN
easat-10435	214	15	issn	issn	PROPN
easat-10435	214	16	:	:	PUNCT
easat-10435	214	17	2576	2576	NUM
easat-10435	214	18	-	-	SYM
easat-10435	214	19	8484	8484	NUM
easat-10435	214	20	vol	vol	NOUN
easat-10435	214	21	.	.	PROPN
easat-10435	215	1	9	9	NUM
easat-10435	215	2	,	,	PUNCT
easat-10435	215	3	no	no	INTJ
easat-10435	215	4	.	.	NOUN
easat-10435	215	5	10	10	NUM
easat-10435	215	6	:	:	PUNCT
easat-10435	215	7	359	359	NUM
easat-10435	215	8	-	-	SYM
easat-10435	215	9	377	377	NUM
easat-10435	215	10	,	,	PUNCT
easat-10435	215	11	2025	2025	NUM
easat-10435	215	12	doi	doi	NOUN
easat-10435	215	13	:	:	PUNCT
easat-10435	215	14	10.55214/2576	10.55214/2576	NUM
easat-10435	215	15	-	-	SYM
easat-10435	215	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	215	17	©	©	PROPN
easat-10435	215	18	2025	2025	NUM
easat-10435	215	19	by	by	ADP
easat-10435	215	20	the	the	DET
easat-10435	215	21	authors	author	NOUN
easat-10435	215	22	;	;	PUNCT
easat-10435	215	23	licensee	licensee	PROPN
easat-10435	215	24	learning	learning	PROPN
easat-10435	215	25	gate	gate	PROPN
easat-10435	215	26	identified	identify	VERB
easat-10435	215	27	,	,	PUNCT
easat-10435	215	28	focusing	focus	VERB
easat-10435	215	29	on	on	ADP
easat-10435	215	30	the	the	DET
easat-10435	215	31	effectiveness	effectiveness	NOUN
easat-10435	215	32	of	of	ADP
easat-10435	215	33	internal	internal	ADJ
easat-10435	215	34	audit	audit	NOUN
easat-10435	215	35	in	in	ADP
easat-10435	215	36	the	the	DET
easat-10435	215	37	public	public	ADJ
easat-10435	215	38	sector	sector	NOUN
easat-10435	215	39	,	,	PUNCT
easat-10435	215	40	particularly	particularly	ADV
easat-10435	215	41	within	within	ADP
easat-10435	215	42	local	local	ADJ
easat-10435	215	43	authorities	authority	NOUN
easat-10435	215	44	,	,	PUNCT
easat-10435	215	45	as	as	ADV
easat-10435	215	46	well	well	ADV
easat-10435	215	47	as	as	ADP
easat-10435	215	48	its	its	PRON
easat-10435	215	49	institutional	institutional	ADJ
easat-10435	215	50	constraints	constraint	NOUN
easat-10435	215	51	and	and	CCONJ
easat-10435	215	52	its	its	PRON
easat-10435	215	53	role	role	NOUN
easat-10435	215	54	in	in	ADP
easat-10435	215	55	financial	financial	ADJ
easat-10435	215	56	transparency	transparency	NOUN
easat-10435	215	57	and	and	CCONJ
easat-10435	215	58	organizational	organizational	ADJ
easat-10435	215	59	performance	performance	NOUN
easat-10435	215	60	.	.	PUNCT
easat-10435	216	1	the	the	DET
easat-10435	216	2	main	main	ADJ
easat-10435	216	3	contributions	contribution	NOUN
easat-10435	216	4	are	be	AUX
easat-10435	216	5	summarized	summarize	VERB
easat-10435	216	6	in	in	ADP
easat-10435	216	7	table	table	NOUN
easat-10435	216	8	1	1	NUM
easat-10435	216	9	.	.	PUNCT
easat-10435	216	10	table	table	NOUN
easat-10435	216	11	1	1	NUM
easat-10435	216	12	.	.	NUM
easat-10435	216	13	selected	select	VERB
easat-10435	216	14	studies	study	NOUN
easat-10435	216	15	and	and	CCONJ
easat-10435	216	16	research	research	NOUN
easat-10435	216	17	.	.	PUNCT
easat-10435	217	1	authors	author	NOUN
easat-10435	217	2	context	context	VERB
easat-10435	217	3	methodology	methodology	NOUN
easat-10435	217	4	naimi	naimi	NOUN
easat-10435	217	5	and	and	CCONJ
easat-10435	217	6	aoujil	aoujil	PROPN
easat-10435	217	7	[	[	X
easat-10435	217	8	32	32	NUM
easat-10435	217	9	]	]	X
easat-10435	217	10	morocco	morocco	PROPN
easat-10435	217	11	,	,	PUNCT
easat-10435	217	12	the	the	DET
easat-10435	217	13	local	local	ADJ
easat-10435	217	14	authorities	authority	NOUN
easat-10435	217	15	of	of	ADP
easat-10435	217	16	the	the	DET
easat-10435	217	17	el	el	PROPN
easat-10435	217	18	haouz	haouz	PROPN
easat-10435	217	19	province	province	NOUN
easat-10435	217	20	interviews	interview	NOUN
easat-10435	217	21	,	,	PUNCT
easat-10435	217	22	10	10	NUM
easat-10435	217	23	rural	rural	ADJ
easat-10435	217	24	local	local	ADJ
easat-10435	217	25	authorities	authority	NOUN
easat-10435	217	26	gharrafi	gharrafi	VERB
easat-10435	218	1	[	[	X
easat-10435	218	2	33	33	NUM
easat-10435	218	3	]	]	X
easat-10435	218	4	morocco	morocco	PROPN
easat-10435	218	5	,	,	PUNCT
easat-10435	218	6	8	8	NUM
easat-10435	218	7	public	public	ADJ
easat-10435	218	8	institutions	institution	NOUN
easat-10435	218	9	qualitative	qualitative	VERB
easat-10435	218	10	analysis	analysis	NOUN
easat-10435	218	11	,	,	PUNCT
easat-10435	218	12	internal	internal	ADJ
easat-10435	218	13	audit	audit	NOUN
easat-10435	218	14	reports	report	NOUN
easat-10435	218	15	(	(	PUNCT
easat-10435	218	16	2022–2023	2022–2023	NUM
easat-10435	218	17	)	)	PUNCT
easat-10435	218	18	gharrafi	gharrafi	NOUN
easat-10435	218	19	,	,	PUNCT
easat-10435	218	20	et	et	PROPN
easat-10435	218	21	al	al	PROPN
easat-10435	218	22	.	.	PUNCT
easat-10435	219	1	[	[	X
easat-10435	219	2	34	34	NUM
easat-10435	219	3	]	]	X
easat-10435	219	4	morocco	morocco	PROPN
easat-10435	219	5	,	,	PUNCT
easat-10435	219	6	public	public	ADJ
easat-10435	219	7	companies	company	NOUN
easat-10435	219	8	quantitative	quantitative	ADJ
easat-10435	219	9	survey	survey	NOUN
easat-10435	219	10	,	,	PUNCT
easat-10435	219	11	35	35	NUM
easat-10435	219	12	internal	internal	ADJ
easat-10435	219	13	auditors	auditor	NOUN
easat-10435	219	14	toubtou	toubtou	VERB
easat-10435	219	15	and	and	CCONJ
easat-10435	219	16	naimi	naimi	NOUN
easat-10435	220	1	[	[	X
easat-10435	220	2	35	35	NUM
easat-10435	220	3	]	]	X
easat-10435	220	4	morocco	morocco	PROPN
easat-10435	220	5	,	,	PUNCT
easat-10435	220	6	safi	safi	PROPN
easat-10435	220	7	municipality	municipality	NOUN
easat-10435	220	8	interviews	interview	NOUN
easat-10435	220	9	with	with	ADP
easat-10435	220	10	administrative	administrative	ADJ
easat-10435	220	11	officials	official	NOUN
easat-10435	220	12	and	and	CCONJ
easat-10435	220	13	the	the	DET
easat-10435	220	14	internal	internal	ADJ
easat-10435	220	15	audit	audit	NOUN
easat-10435	220	16	unit	unit	NOUN
easat-10435	220	17	,	,	PUNCT
easat-10435	220	18	and	and	CCONJ
easat-10435	220	19	documentary	documentary	NOUN
easat-10435	220	20	analysis	analysis	NOUN
easat-10435	220	21	.	.	PUNCT
easat-10435	221	1	sadiki	sadiki	PROPN
easat-10435	221	2	,	,	PUNCT
easat-10435	221	3	et	et	PROPN
easat-10435	221	4	al	al	PROPN
easat-10435	221	5	.	.	PUNCT
easat-10435	222	1	[	[	X
easat-10435	222	2	36	36	NUM
easat-10435	222	3	]	]	X
easat-10435	222	4	morocco	morocco	PROPN
easat-10435	222	5	,	,	PUNCT
easat-10435	222	6	6	6	NUM
easat-10435	222	7	regions	region	NOUN
easat-10435	222	8	quantitative	quantitative	ADJ
easat-10435	222	9	survey	survey	NOUN
easat-10435	222	10	,	,	PUNCT
easat-10435	222	11	301	301	NUM
easat-10435	222	12	respondents	respondent	NOUN
easat-10435	222	13	(	(	PUNCT
easat-10435	222	14	municipal	municipal	ADJ
easat-10435	222	15	presidents	president	NOUN
easat-10435	222	16	,	,	PUNCT
easat-10435	222	17	council	council	NOUN
easat-10435	222	18	presidents	president	NOUN
easat-10435	222	19	,	,	PUNCT
easat-10435	222	20	internal	internal	ADJ
easat-10435	222	21	auditors	auditor	NOUN
easat-10435	222	22	,	,	PUNCT
easat-10435	222	23	financial	financial	ADJ
easat-10435	222	24	officers	officer	NOUN
easat-10435	222	25	,	,	PUNCT
easat-10435	222	26	and	and	CCONJ
easat-10435	222	27	administrative	administrative	ADJ
easat-10435	222	28	department	department	NOUN
easat-10435	222	29	heads	head	NOUN
easat-10435	222	30	)	)	PUNCT
easat-10435	222	31	.	.	PUNCT
easat-10435	223	1	gharrafi	gharrafi	VERB
easat-10435	224	1	[	[	X
easat-10435	224	2	37	37	NUM
easat-10435	224	3	]	]	X
easat-10435	224	4	morocco	morocco	PROPN
easat-10435	224	5	,	,	PUNCT
easat-10435	224	6	moroccan	moroccan	ADJ
easat-10435	224	7	commercial	commercial	ADJ
easat-10435	224	8	public	public	ADJ
easat-10435	224	9	offices	office	NOUN
easat-10435	224	10	quantitative	quantitative	ADJ
easat-10435	224	11	survey	survey	NOUN
easat-10435	224	12	,	,	PUNCT
easat-10435	224	13	35	35	NUM
easat-10435	224	14	internal	internal	ADJ
easat-10435	224	15	auditors	auditor	NOUN
easat-10435	224	16	nebie	nebie	NOUN
easat-10435	224	17	and	and	CCONJ
easat-10435	224	18	tbitbi	tbitbi	NOUN
easat-10435	224	19	[	[	X
easat-10435	224	20	38	38	NUM
easat-10435	224	21	]	]	PUNCT
easat-10435	224	22	morocco	morocco	PROPN
easat-10435	224	23	qualitative	qualitative	ADJ
easat-10435	224	24	documentary	documentary	NOUN
easat-10435	224	25	analysis	analysis	NOUN
easat-10435	224	26	el	el	PROPN
easat-10435	224	27	kadiri	kadiri	PROPN
easat-10435	224	28	and	and	CCONJ
easat-10435	224	29	gallouj	gallouj	NOUN
easat-10435	225	1	[	[	X
easat-10435	225	2	17	17	NUM
easat-10435	225	3	]	]	X
easat-10435	225	4	morocco	morocco	PROPN
easat-10435	225	5	,	,	PUNCT
easat-10435	225	6	81	81	NUM
easat-10435	225	7	local	local	ADJ
easat-10435	225	8	authorities	authority	NOUN
easat-10435	225	9	questionnaire	questionnaire	NOUN
easat-10435	225	10	survey	survey	NOUN
easat-10435	225	11	and	and	CCONJ
easat-10435	225	12	interviews	interview	NOUN
easat-10435	225	13	azzarradi	azzarradi	NOUN
easat-10435	225	14	and	and	CCONJ
easat-10435	225	15	fikri	fikri	PROPN
easat-10435	226	1	[	[	X
easat-10435	226	2	39	39	NUM
easat-10435	226	3	]	]	X
easat-10435	226	4	morocco	morocco	PROPN
easat-10435	226	5	,	,	PUNCT
easat-10435	226	6	ministry	ministry	NOUN
easat-10435	226	7	group	group	NOUN
easat-10435	226	8	interviews	interview	NOUN
easat-10435	226	9	with	with	ADP
easat-10435	226	10	10	10	NUM
easat-10435	226	11	internal	internal	ADJ
easat-10435	226	12	auditors	auditor	NOUN
easat-10435	226	13	from	from	ADP
easat-10435	226	14	a	a	DET
easat-10435	226	15	ministry	ministry	NOUN
easat-10435	226	16	,	,	PUNCT
easat-10435	226	17	analysis	analysis	NOUN
easat-10435	226	18	of	of	ADP
easat-10435	226	19	recruitment	recruitment	NOUN
easat-10435	226	20	practices	practice	NOUN
easat-10435	226	21	for	for	ADP
easat-10435	226	22	232	232	NUM
easat-10435	226	23	auditor	auditor	NOUN
easat-10435	226	24	and	and	CCONJ
easat-10435	226	25	management	management	NOUN
easat-10435	226	26	controller	controller	NOUN
easat-10435	226	27	positions	position	NOUN
easat-10435	226	28	.	.	PUNCT
easat-10435	227	1	as	as	SCONJ
easat-10435	227	2	shown	show	VERB
easat-10435	227	3	in	in	ADP
easat-10435	227	4	table	table	NOUN
easat-10435	227	5	1	1	NUM
easat-10435	227	6	,	,	PUNCT
easat-10435	227	7	the	the	DET
easat-10435	227	8	literature	literature	NOUN
easat-10435	227	9	demonstrates	demonstrate	VERB
easat-10435	227	10	a	a	DET
easat-10435	227	11	clear	clear	ADJ
easat-10435	227	12	progression	progression	NOUN
easat-10435	227	13	toward	toward	ADP
easat-10435	227	14	empirical	empirical	ADJ
easat-10435	227	15	approaches	approach	NOUN
easat-10435	227	16	,	,	PUNCT
easat-10435	227	17	particularly	particularly	ADV
easat-10435	227	18	through	through	ADP
easat-10435	227	19	surveys	survey	NOUN
easat-10435	227	20	and	and	CCONJ
easat-10435	227	21	statistical	statistical	ADJ
easat-10435	227	22	modeling	modeling	NOUN
easat-10435	227	23	.	.	PUNCT
easat-10435	228	1	this	this	DET
easat-10435	228	2	evolution	evolution	NOUN
easat-10435	228	3	reflects	reflect	VERB
easat-10435	228	4	a	a	DET
easat-10435	228	5	growing	grow	VERB
easat-10435	228	6	academic	academic	ADJ
easat-10435	228	7	interest	interest	NOUN
easat-10435	228	8	in	in	ADP
easat-10435	228	9	measuring	measure	VERB
easat-10435	228	10	the	the	DET
easat-10435	228	11	concrete	concrete	ADJ
easat-10435	228	12	impact	impact	NOUN
easat-10435	228	13	of	of	ADP
easat-10435	228	14	internal	internal	ADJ
easat-10435	228	15	audit	audit	NOUN
easat-10435	228	16	on	on	ADP
easat-10435	228	17	governance	governance	NOUN
easat-10435	228	18	practices	practice	NOUN
easat-10435	228	19	,	,	PUNCT
easat-10435	228	20	resource	resource	NOUN
easat-10435	228	21	management	management	NOUN
easat-10435	228	22	,	,	PUNCT
easat-10435	228	23	and	and	CCONJ
easat-10435	228	24	financial	financial	ADJ
easat-10435	228	25	transparency	transparency	NOUN
easat-10435	228	26	in	in	ADP
easat-10435	228	27	morocco	morocco	PROPN
easat-10435	228	28	.	.	PUNCT
easat-10435	229	1	4.1	4.1	NUM
easat-10435	229	2	.	.	PUNCT
easat-10435	229	3	evolution	evolution	NOUN
easat-10435	229	4	of	of	ADP
easat-10435	229	5	research	research	NOUN
easat-10435	229	6	on	on	ADP
easat-10435	229	7	internal	internal	ADJ
easat-10435	229	8	audit	audit	NOUN
easat-10435	229	9	and	and	CCONJ
easat-10435	229	10	public	public	ADJ
easat-10435	229	11	governance	governance	NOUN
easat-10435	229	12	in	in	ADP
easat-10435	229	13	morocco	morocco	PROPN
easat-10435	229	14	the	the	DET
easat-10435	229	15	evolution	evolution	NOUN
easat-10435	229	16	of	of	ADP
easat-10435	229	17	research	research	NOUN
easat-10435	229	18	on	on	ADP
easat-10435	229	19	internal	internal	ADJ
easat-10435	229	20	audit	audit	NOUN
easat-10435	229	21	and	and	CCONJ
easat-10435	229	22	public	public	ADJ
easat-10435	229	23	governance	governance	NOUN
easat-10435	229	24	in	in	ADP
easat-10435	229	25	morocco	morocco	PROPN
easat-10435	229	26	can	can	AUX
easat-10435	229	27	be	be	AUX
easat-10435	229	28	divided	divide	VERB
easat-10435	229	29	into	into	ADP
easat-10435	229	30	two	two	NUM
easat-10435	229	31	main	main	ADJ
easat-10435	229	32	phases	phase	NOUN
easat-10435	229	33	,	,	PUNCT
easat-10435	229	34	each	each	PRON
easat-10435	229	35	characterized	characterize	VERB
easat-10435	229	36	by	by	ADP
easat-10435	229	37	different	different	ADJ
easat-10435	229	38	methodologies	methodology	NOUN
easat-10435	229	39	and	and	CCONJ
easat-10435	229	40	orientations	orientation	NOUN
easat-10435	229	41	.	.	PUNCT
easat-10435	230	1	between	between	ADP
easat-10435	230	2	2020	2020	NUM
easat-10435	230	3	and	and	CCONJ
easat-10435	230	4	2022	2022	NUM
easat-10435	230	5	,	,	PUNCT
easat-10435	230	6	research	research	NOUN
easat-10435	230	7	primarily	primarily	ADV
easat-10435	230	8	focused	focus	VERB
easat-10435	230	9	on	on	ADP
easat-10435	230	10	analyzing	analyze	VERB
easat-10435	230	11	the	the	DET
easat-10435	230	12	regulatory	regulatory	ADJ
easat-10435	230	13	and	and	CCONJ
easat-10435	230	14	institutional	institutional	ADJ
easat-10435	230	15	framework	framework	NOUN
easat-10435	230	16	of	of	ADP
easat-10435	230	17	internal	internal	ADJ
easat-10435	230	18	audit	audit	NOUN
easat-10435	230	19	,	,	PUNCT
easat-10435	230	20	employing	employ	VERB
easat-10435	230	21	a	a	DET
easat-10435	230	22	largely	largely	ADV
easat-10435	230	23	qualitative	qualitative	ADJ
easat-10435	230	24	and	and	CCONJ
easat-10435	230	25	descriptive	descriptive	ADJ
easat-10435	230	26	approach	approach	NOUN
easat-10435	230	27	.	.	PUNCT
easat-10435	231	1	these	these	DET
easat-10435	231	2	studies	study	NOUN
easat-10435	231	3	aimed	aim	VERB
easat-10435	231	4	to	to	PART
easat-10435	231	5	identify	identify	VERB
easat-10435	231	6	existing	exist	VERB
easat-10435	231	7	mechanisms	mechanism	NOUN
easat-10435	231	8	and	and	CCONJ
easat-10435	231	9	assess	assess	VERB
easat-10435	231	10	their	their	PRON
easat-10435	231	11	shortcomings	shortcoming	NOUN
easat-10435	231	12	.	.	PUNCT
easat-10435	232	1	zaam	zaam	NOUN
easat-10435	232	2	and	and	CCONJ
easat-10435	232	3	hainous	hainous	ADJ
easat-10435	232	4	[	[	X
easat-10435	232	5	40	40	NUM
easat-10435	232	6	]	]	PUNCT
easat-10435	232	7	highlight	highlight	VERB
easat-10435	232	8	structural	structural	ADJ
easat-10435	232	9	deficiencies	deficiency	NOUN
easat-10435	232	10	in	in	ADP
easat-10435	232	11	internal	internal	ADJ
easat-10435	232	12	audit	audit	NOUN
easat-10435	232	13	within	within	ADP
easat-10435	232	14	moroccan	moroccan	ADJ
easat-10435	232	15	local	local	ADJ
easat-10435	232	16	authorities	authority	NOUN
easat-10435	232	17	,	,	PUNCT
easat-10435	232	18	emphasizing	emphasize	VERB
easat-10435	232	19	the	the	DET
easat-10435	232	20	absence	absence	NOUN
easat-10435	232	21	of	of	ADP
easat-10435	232	22	a	a	DET
easat-10435	232	23	clear	clear	ADJ
easat-10435	232	24	institutional	institutional	ADJ
easat-10435	232	25	framework	framework	NOUN
easat-10435	232	26	.	.	PUNCT
easat-10435	233	1	gharrafi	gharrafi	PROPN
easat-10435	234	1	[	[	X
easat-10435	234	2	37	37	NUM
easat-10435	234	3	]	]	PUNCT
easat-10435	234	4	extended	extend	VERB
easat-10435	234	5	this	this	DET
easat-10435	234	6	analysis	analysis	NOUN
easat-10435	234	7	to	to	ADP
easat-10435	234	8	public	public	ADJ
easat-10435	234	9	enterprises	enterprise	NOUN
easat-10435	234	10	,	,	PUNCT
easat-10435	234	11	demonstrating	demonstrate	VERB
easat-10435	234	12	that	that	SCONJ
easat-10435	234	13	internal	internal	ADJ
easat-10435	234	14	audit	audit	NOUN
easat-10435	234	15	remains	remain	VERB
easat-10435	234	16	underutilized	underutilize	VERB
easat-10435	234	17	and	and	CCONJ
easat-10435	234	18	its	its	PRON
easat-10435	234	19	effectiveness	effectiveness	NOUN
easat-10435	234	20	is	be	AUX
easat-10435	234	21	hindered	hinder	VERB
easat-10435	234	22	by	by	ADP
easat-10435	234	23	regulatory	regulatory	ADJ
easat-10435	234	24	constraints	constraint	NOUN
easat-10435	234	25	and	and	CCONJ
easat-10435	234	26	a	a	DET
easat-10435	234	27	lack	lack	NOUN
easat-10435	234	28	of	of	ADP
easat-10435	234	29	auditor	auditor	NOUN
easat-10435	234	30	professionalization	professionalization	NOUN
easat-10435	234	31	.	.	PUNCT
easat-10435	235	1	el	el	PROPN
easat-10435	235	2	kadiri	kadiri	PROPN
easat-10435	235	3	and	and	CCONJ
easat-10435	235	4	gallouj	gallouj	NOUN
easat-10435	236	1	[	[	X
easat-10435	236	2	17	17	NUM
easat-10435	236	3	]	]	PUNCT
easat-10435	236	4	proposed	propose	VERB
easat-10435	236	5	an	an	DET
easat-10435	236	6	adaptation	adaptation	NOUN
easat-10435	236	7	model	model	NOUN
easat-10435	236	8	for	for	ADP
easat-10435	236	9	internal	internal	ADJ
easat-10435	236	10	audit	audit	NOUN
easat-10435	236	11	tools	tool	NOUN
easat-10435	236	12	based	base	VERB
easat-10435	236	13	on	on	ADP
easat-10435	236	14	multiple	multiple	ADJ
easat-10435	236	15	correspondence	correspondence	NOUN
easat-10435	236	16	analysis	analysis	NOUN
easat-10435	236	17	,	,	PUNCT
easat-10435	236	18	showing	show	VERB
easat-10435	236	19	that	that	DET
easat-10435	236	20	audit	audit	NOUN
easat-10435	236	21	effectiveness	effectiveness	NOUN
easat-10435	236	22	varies	vary	VERB
easat-10435	236	23	according	accord	VERB
easat-10435	236	24	to	to	ADP
easat-10435	236	25	the	the	DET
easat-10435	236	26	structure	structure	NOUN
easat-10435	236	27	and	and	CCONJ
easat-10435	236	28	resources	resource	NOUN
easat-10435	236	29	of	of	ADP
easat-10435	236	30	local	local	ADJ
easat-10435	236	31	authorities	authority	NOUN
easat-10435	236	32	.	.	PUNCT
easat-10435	237	1	from	from	ADP
easat-10435	237	2	2023	2023	NUM
easat-10435	237	3	onward	onward	NOUN
easat-10435	237	4	,	,	PUNCT
easat-10435	237	5	research	research	NOUN
easat-10435	237	6	has	have	AUX
easat-10435	237	7	adopted	adopt	VERB
easat-10435	237	8	a	a	DET
easat-10435	237	9	more	more	ADV
easat-10435	237	10	applied	applied	ADJ
easat-10435	237	11	approach	approach	NOUN
easat-10435	237	12	,	,	PUNCT
easat-10435	237	13	incorporating	incorporate	VERB
easat-10435	237	14	field	field	NOUN
easat-10435	237	15	surveys	survey	NOUN
easat-10435	237	16	and	and	CCONJ
easat-10435	237	17	case	case	NOUN
easat-10435	237	18	studies	study	NOUN
easat-10435	237	19	to	to	PART
easat-10435	237	20	examine	examine	VERB
easat-10435	237	21	the	the	DET
easat-10435	237	22	concrete	concrete	ADJ
easat-10435	237	23	impact	impact	NOUN
easat-10435	237	24	of	of	ADP
easat-10435	237	25	internal	internal	ADJ
easat-10435	237	26	audit	audit	NOUN
easat-10435	237	27	on	on	ADP
easat-10435	237	28	local	local	ADJ
easat-10435	237	29	governance	governance	NOUN
easat-10435	237	30	.	.	PUNCT
easat-10435	238	1	toubtou	toubtou	PROPN
easat-10435	238	2	and	and	CCONJ
easat-10435	238	3	naimi	naimi	NOUN
easat-10435	238	4	[	[	X
easat-10435	238	5	35	35	NUM
easat-10435	238	6	]	]	PUNCT
easat-10435	238	7	analyzed	analyze	VERB
easat-10435	238	8	the	the	DET
easat-10435	238	9	role	role	NOUN
easat-10435	238	10	of	of	ADP
easat-10435	238	11	internal	internal	ADJ
easat-10435	238	12	audit	audit	NOUN
easat-10435	238	13	in	in	ADP
easat-10435	238	14	the	the	DET
easat-10435	238	15	municipality	municipality	NOUN
easat-10435	238	16	of	of	ADP
easat-10435	238	17	safi	safi	PROPN
easat-10435	238	18	,	,	PUNCT
easat-10435	238	19	revealing	reveal	VERB
easat-10435	238	20	institutional	institutional	ADJ
easat-10435	238	21	weaknesses	weakness	NOUN
easat-10435	238	22	in	in	ADP
easat-10435	238	23	independence	independence	NOUN
easat-10435	238	24	and	and	CCONJ
easat-10435	238	25	follow	follow	VERB
easat-10435	238	26	-	-	PUNCT
easat-10435	238	27	up	up	NOUN
easat-10435	238	28	on	on	ADP
easat-10435	238	29	recommendations	recommendation	NOUN
easat-10435	238	30	.	.	PUNCT
easat-10435	239	1	azzarradi	azzarradi	NOUN
easat-10435	239	2	and	and	CCONJ
easat-10435	239	3	fikri	fikri	PROPN
easat-10435	240	1	[	[	X
easat-10435	240	2	39	39	NUM
easat-10435	240	3	]	]	PUNCT
easat-10435	240	4	shed	shed	VERB
easat-10435	240	5	light	light	NOUN
easat-10435	240	6	on	on	ADP
easat-10435	240	7	the	the	DET
easat-10435	240	8	challenges	challenge	NOUN
easat-10435	240	9	of	of	ADP
easat-10435	240	10	professionalizing	professionalize	VERB
easat-10435	240	11	internal	internal	ADJ
easat-10435	240	12	audit	audit	NOUN
easat-10435	240	13	in	in	ADP
easat-10435	240	14	public	public	ADJ
easat-10435	240	15	administration	administration	NOUN
easat-10435	240	16	,	,	PUNCT
easat-10435	240	17	stressing	stress	VERB
easat-10435	240	18	the	the	DET
easat-10435	240	19	need	need	NOUN
easat-10435	240	20	for	for	ADP
easat-10435	240	21	specialized	specialized	ADJ
easat-10435	240	22	training	training	NOUN
easat-10435	240	23	and	and	CCONJ
easat-10435	240	24	more	more	ADV
easat-10435	240	25	rigorous	rigorous	ADJ
easat-10435	240	26	oversight	oversight	NOUN
easat-10435	240	27	mechanisms	mechanism	NOUN
easat-10435	240	28	.	.	PUNCT
easat-10435	241	1	nebie	nebie	NOUN
easat-10435	241	2	and	and	CCONJ
easat-10435	241	3	tbitbi	tbitbi	NOUN
easat-10435	242	1	[	[	X
easat-10435	242	2	38	38	NUM
easat-10435	242	3	]	]	PUNCT
easat-10435	242	4	conducted	conduct	VERB
easat-10435	242	5	an	an	DET
easat-10435	242	6	in	in	ADP
easat-10435	242	7	-	-	PUNCT
easat-10435	242	8	depth	depth	NOUN
easat-10435	242	9	documentary	documentary	NOUN
easat-10435	242	10	analysis	analysis	NOUN
easat-10435	242	11	to	to	PART
easat-10435	242	12	assess	assess	VERB
easat-10435	242	13	the	the	DET
easat-10435	242	14	implementation	implementation	NOUN
easat-10435	242	15	of	of	ADP
easat-10435	242	16	governance	governance	NOUN
easat-10435	242	17	principles	principle	NOUN
easat-10435	242	18	and	and	CCONJ
easat-10435	242	19	their	their	PRON
easat-10435	242	20	impact	impact	NOUN
easat-10435	242	21	on	on	ADP
easat-10435	242	22	the	the	DET
easat-10435	242	23	performance	performance	NOUN
easat-10435	242	24	of	of	ADP
easat-10435	242	25	local	local	ADJ
easat-10435	242	26	governments	government	NOUN
easat-10435	242	27	.	.	PUNCT
easat-10435	243	1	sadiki	sadiki	PROPN
easat-10435	243	2	et	et	PROPN
easat-10435	243	3	al	al	PROPN
easat-10435	243	4	.	.	PUNCT
easat-10435	244	1	[	[	X
easat-10435	244	2	36	36	NUM
easat-10435	244	3	]	]	PUNCT
easat-10435	244	4	applied	apply	VERB
easat-10435	244	5	a	a	DET
easat-10435	244	6	structural	structural	ADJ
easat-10435	244	7	equation	equation	NOUN
easat-10435	244	8	model	model	NOUN
easat-10435	244	9	to	to	ADP
easat-10435	244	10	a	a	DET
easat-10435	244	11	sample	sample	NOUN
easat-10435	244	12	of	of	ADP
easat-10435	244	13	301	301	NUM
easat-10435	244	14	municipal	municipal	ADJ
easat-10435	244	15	officials	official	NOUN
easat-10435	244	16	to	to	PART
easat-10435	244	17	quantitatively	quantitatively	ADV
easat-10435	244	18	measure	measure	VERB
easat-10435	244	19	the	the	DET
easat-10435	244	20	effect	effect	NOUN
easat-10435	244	21	of	of	ADP
easat-10435	244	22	internal	internal	ADJ
easat-10435	244	23	audit	audit	NOUN
easat-10435	244	24	on	on	ADP
easat-10435	244	25	local	local	ADJ
easat-10435	244	26	governance	governance	NOUN
easat-10435	244	27	.	.	PUNCT
easat-10435	245	1	naimi	naimi	PROPN
easat-10435	245	2	367	367	NUM
easat-10435	245	3	edelweiss	edelweiss	PROPN
easat-10435	245	4	applied	apply	VERB
easat-10435	245	5	science	science	NOUN
easat-10435	245	6	and	and	CCONJ
easat-10435	245	7	technology	technology	NOUN
easat-10435	245	8	issn	issn	PROPN
easat-10435	245	9	:	:	PUNCT
easat-10435	245	10	2576	2576	NUM
easat-10435	245	11	-	-	SYM
easat-10435	245	12	8484	8484	NUM
easat-10435	245	13	vol	vol	NOUN
easat-10435	245	14	.	.	PROPN
easat-10435	246	1	9	9	NUM
easat-10435	246	2	,	,	PUNCT
easat-10435	246	3	no	no	INTJ
easat-10435	246	4	.	.	NOUN
easat-10435	246	5	10	10	NUM
easat-10435	246	6	:	:	PUNCT
easat-10435	246	7	359	359	NUM
easat-10435	246	8	-	-	SYM
easat-10435	246	9	377	377	NUM
easat-10435	246	10	,	,	PUNCT
easat-10435	246	11	2025	2025	NUM
easat-10435	246	12	doi	doi	NOUN
easat-10435	246	13	:	:	PUNCT
easat-10435	246	14	10.55214/2576	10.55214/2576	NUM
easat-10435	246	15	-	-	SYM
easat-10435	246	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	246	17	©	©	PROPN
easat-10435	246	18	2025	2025	NUM
easat-10435	246	19	by	by	ADP
easat-10435	246	20	the	the	DET
easat-10435	246	21	authors	author	NOUN
easat-10435	246	22	;	;	PUNCT
easat-10435	246	23	licensee	licensee	PROPN
easat-10435	246	24	learning	learning	NOUN
easat-10435	246	25	gate	gate	PROPN
easat-10435	246	26	and	and	CCONJ
easat-10435	246	27	aoujil	aoujil	PROPN
easat-10435	247	1	[	[	X
easat-10435	247	2	32	32	NUM
easat-10435	247	3	]	]	PUNCT
easat-10435	247	4	examined	examine	VERB
easat-10435	247	5	the	the	DET
easat-10435	247	6	role	role	NOUN
easat-10435	247	7	of	of	ADP
easat-10435	247	8	internal	internal	ADJ
easat-10435	247	9	control	control	NOUN
easat-10435	247	10	in	in	ADP
easat-10435	247	11	disaster	disaster	NOUN
easat-10435	247	12	-	-	PUNCT
easat-10435	247	13	affected	affect	VERB
easat-10435	247	14	municipalities	municipality	NOUN
easat-10435	247	15	following	follow	VERB
easat-10435	247	16	the	the	DET
easat-10435	247	17	2023	2023	NUM
easat-10435	247	18	earthquake	earthquake	NOUN
easat-10435	247	19	,	,	PUNCT
easat-10435	247	20	conducting	conduct	VERB
easat-10435	247	21	semi	semi	ADJ
easat-10435	247	22	-	-	ADJ
easat-10435	247	23	structured	structured	ADJ
easat-10435	247	24	interviews	interview	NOUN
easat-10435	247	25	with	with	ADP
easat-10435	247	26	ten	ten	NUM
easat-10435	247	27	local	local	ADJ
easat-10435	247	28	governments	government	NOUN
easat-10435	247	29	in	in	ADP
easat-10435	247	30	the	the	DET
easat-10435	247	31	el	el	PROPN
easat-10435	247	32	haouz	haouz	PROPN
easat-10435	247	33	region	region	NOUN
easat-10435	247	34	.	.	PUNCT
easat-10435	248	1	finally	finally	ADV
easat-10435	248	2	,	,	PUNCT
easat-10435	248	3	gharrafi	gharrafi	PROPN
easat-10435	248	4	et	et	PROPN
easat-10435	248	5	al	al	PROPN
easat-10435	248	6	.	.	PUNCT
easat-10435	249	1	[	[	X
easat-10435	249	2	34	34	NUM
easat-10435	249	3	]	]	PUNCT
easat-10435	249	4	investigated	investigate	VERB
easat-10435	249	5	the	the	DET
easat-10435	249	6	effectiveness	effectiveness	NOUN
easat-10435	249	7	of	of	ADP
easat-10435	249	8	audit	audit	NOUN
easat-10435	249	9	committees	committee	NOUN
easat-10435	249	10	in	in	ADP
easat-10435	249	11	public	public	ADJ
easat-10435	249	12	institutions	institution	NOUN
easat-10435	249	13	,	,	PUNCT
easat-10435	249	14	analyzing	analyze	VERB
easat-10435	249	15	internal	internal	ADJ
easat-10435	249	16	audit	audit	NOUN
easat-10435	249	17	reports	report	NOUN
easat-10435	249	18	from	from	ADP
easat-10435	249	19	eight	eight	NUM
easat-10435	249	20	moroccan	moroccan	ADJ
easat-10435	249	21	institutions	institution	NOUN
easat-10435	249	22	.	.	PUNCT
easat-10435	250	1	4.2	4.2	NUM
easat-10435	250	2	.	.	PUNCT
easat-10435	251	1	key	key	ADJ
easat-10435	251	2	findings	finding	NOUN
easat-10435	251	3	and	and	CCONJ
easat-10435	251	4	contributions	contribution	NOUN
easat-10435	251	5	of	of	ADP
easat-10435	251	6	research	research	NOUN
easat-10435	251	7	the	the	DET
easat-10435	251	8	research	research	NOUN
easat-10435	251	9	conducted	conduct	VERB
easat-10435	251	10	on	on	ADP
easat-10435	251	11	internal	internal	ADJ
easat-10435	251	12	audit	audit	NOUN
easat-10435	251	13	and	and	CCONJ
easat-10435	251	14	public	public	ADJ
easat-10435	251	15	governance	governance	NOUN
easat-10435	251	16	in	in	ADP
easat-10435	251	17	morocco	morocco	PROPN
easat-10435	251	18	converges	converge	VERB
easat-10435	251	19	on	on	ADP
easat-10435	251	20	a	a	DET
easat-10435	251	21	shared	shared	ADJ
easat-10435	251	22	conclusion	conclusion	NOUN
easat-10435	251	23	:	:	PUNCT
easat-10435	251	24	internal	internal	ADJ
easat-10435	251	25	audit	audit	NOUN
easat-10435	251	26	is	be	AUX
easat-10435	251	27	a	a	DET
easat-10435	251	28	crucial	crucial	ADJ
easat-10435	251	29	tool	tool	NOUN
easat-10435	251	30	for	for	ADP
easat-10435	251	31	public	public	ADJ
easat-10435	251	32	governance	governance	NOUN
easat-10435	251	33	,	,	PUNCT
easat-10435	251	34	yet	yet	CCONJ
easat-10435	251	35	its	its	PRON
easat-10435	251	36	impact	impact	NOUN
easat-10435	251	37	remains	remain	VERB
easat-10435	251	38	limited	limit	VERB
easat-10435	251	39	by	by	ADP
easat-10435	251	40	institutional	institutional	ADJ
easat-10435	251	41	constraints	constraint	NOUN
easat-10435	251	42	,	,	PUNCT
easat-10435	251	43	a	a	DET
easat-10435	251	44	lack	lack	NOUN
easat-10435	251	45	of	of	ADP
easat-10435	251	46	auditor	auditor	NOUN
easat-10435	251	47	professionalization	professionalization	NOUN
easat-10435	251	48	,	,	PUNCT
easat-10435	251	49	and	and	CCONJ
easat-10435	251	50	weak	weak	ADJ
easat-10435	251	51	implementation	implementation	NOUN
easat-10435	251	52	of	of	ADP
easat-10435	251	53	audit	audit	NOUN
easat-10435	251	54	recommendations	recommendation	NOUN
easat-10435	251	55	.	.	PUNCT
easat-10435	252	1	the	the	DET
easat-10435	252	2	absence	absence	NOUN
easat-10435	252	3	of	of	ADP
easat-10435	252	4	a	a	DET
easat-10435	252	5	strict	strict	ADJ
easat-10435	252	6	regulatory	regulatory	ADJ
easat-10435	252	7	framework	framework	NOUN
easat-10435	252	8	,	,	PUNCT
easat-10435	252	9	highlighted	highlight	VERB
easat-10435	252	10	by	by	ADP
easat-10435	252	11	zaam	zaam	NOUN
easat-10435	252	12	and	and	CCONJ
easat-10435	252	13	hainous	hainous	ADJ
easat-10435	252	14	[	[	X
easat-10435	252	15	40	40	NUM
easat-10435	252	16	]	]	PUNCT
easat-10435	252	17	and	and	CCONJ
easat-10435	252	18	gharrafi	gharrafi	INTJ
easat-10435	252	19	et	et	PROPN
easat-10435	252	20	al	al	PROPN
easat-10435	252	21	.	.	PUNCT
easat-10435	253	1	[	[	X
easat-10435	253	2	34	34	NUM
easat-10435	253	3	]	]	PUNCT
easat-10435	253	4	,	,	PUNCT
easat-10435	253	5	hinders	hinder	VERB
easat-10435	253	6	the	the	DET
easat-10435	253	7	effectiveness	effectiveness	NOUN
easat-10435	253	8	of	of	ADP
easat-10435	253	9	internal	internal	ADJ
easat-10435	253	10	audit	audit	NOUN
easat-10435	253	11	mechanisms	mechanism	NOUN
easat-10435	253	12	.	.	PUNCT
easat-10435	254	1	additionally	additionally	ADV
easat-10435	254	2	,	,	PUNCT
easat-10435	254	3	toubtou	toubtou	NOUN
easat-10435	254	4	and	and	CCONJ
easat-10435	254	5	naimi	naimi	NOUN
easat-10435	254	6	[	[	X
easat-10435	254	7	35	35	NUM
easat-10435	254	8	]	]	PUNCT
easat-10435	254	9	and	and	CCONJ
easat-10435	254	10	sadiki	sadiki	PROPN
easat-10435	254	11	et	et	PROPN
easat-10435	254	12	al	al	PROPN
easat-10435	254	13	.	.	PUNCT
easat-10435	255	1	[	[	X
easat-10435	255	2	36	36	NUM
easat-10435	255	3	]	]	PUNCT
easat-10435	255	4	demonstrate	demonstrate	VERB
easat-10435	255	5	that	that	SCONJ
easat-10435	255	6	audit	audit	NOUN
easat-10435	255	7	recommendations	recommendation	NOUN
easat-10435	255	8	are	be	AUX
easat-10435	255	9	rarely	rarely	ADV
easat-10435	255	10	implemented	implement	VERB
easat-10435	255	11	,	,	PUNCT
easat-10435	255	12	either	either	CCONJ
easat-10435	255	13	due	due	ADP
easat-10435	255	14	to	to	ADP
easat-10435	255	15	a	a	DET
easat-10435	255	16	lack	lack	NOUN
easat-10435	255	17	of	of	ADP
easat-10435	255	18	political	political	ADJ
easat-10435	255	19	will	will	NOUN
easat-10435	255	20	or	or	CCONJ
easat-10435	255	21	insufficient	insufficient	ADJ
easat-10435	255	22	human	human	ADJ
easat-10435	255	23	and	and	CCONJ
easat-10435	255	24	financial	financial	ADJ
easat-10435	255	25	resources	resource	NOUN
easat-10435	255	26	.	.	PUNCT
easat-10435	256	1	el	el	PROPN
easat-10435	256	2	kadiri	kadiri	PROPN
easat-10435	256	3	and	and	CCONJ
easat-10435	256	4	gallouj	gallouj	NOUN
easat-10435	257	1	[	[	X
easat-10435	257	2	17	17	NUM
easat-10435	257	3	]	]	PUNCT
easat-10435	257	4	emphasize	emphasize	VERB
easat-10435	257	5	that	that	SCONJ
easat-10435	257	6	adapting	adapt	VERB
easat-10435	257	7	audit	audit	NOUN
easat-10435	257	8	tools	tool	NOUN
easat-10435	257	9	to	to	ADP
easat-10435	257	10	local	local	ADJ
easat-10435	257	11	realities	reality	NOUN
easat-10435	257	12	is	be	AUX
easat-10435	257	13	a	a	DET
easat-10435	257	14	key	key	ADJ
easat-10435	257	15	success	success	NOUN
easat-10435	257	16	factor	factor	NOUN
easat-10435	257	17	.	.	PUNCT
easat-10435	258	1	by	by	ADP
easat-10435	258	2	structuring	structure	VERB
easat-10435	258	3	a	a	DET
easat-10435	258	4	differentiated	differentiated	ADJ
easat-10435	258	5	audit	audit	NOUN
easat-10435	258	6	model	model	NOUN
easat-10435	258	7	based	base	VERB
easat-10435	258	8	on	on	ADP
easat-10435	258	9	the	the	DET
easat-10435	258	10	size	size	NOUN
easat-10435	258	11	and	and	CCONJ
easat-10435	258	12	resources	resource	NOUN
easat-10435	258	13	of	of	ADP
easat-10435	258	14	local	local	ADJ
easat-10435	258	15	governments	government	NOUN
easat-10435	258	16	,	,	PUNCT
easat-10435	258	17	they	they	PRON
easat-10435	258	18	highlight	highlight	VERB
easat-10435	258	19	the	the	DET
easat-10435	258	20	importance	importance	NOUN
easat-10435	258	21	of	of	ADP
easat-10435	258	22	a	a	DET
easat-10435	258	23	contingent	contingent	ADJ
easat-10435	258	24	approach	approach	NOUN
easat-10435	258	25	to	to	ADP
easat-10435	258	26	improving	improve	VERB
easat-10435	258	27	governance	governance	NOUN
easat-10435	258	28	.	.	PUNCT
easat-10435	259	1	similarly	similarly	ADV
easat-10435	259	2	,	,	PUNCT
easat-10435	259	3	gharrafi	gharrafi	PROPN
easat-10435	259	4	et	et	PROPN
easat-10435	259	5	al	al	PROPN
easat-10435	259	6	.	.	PUNCT
easat-10435	260	1	[	[	X
easat-10435	260	2	34	34	NUM
easat-10435	260	3	]	]	PUNCT
easat-10435	260	4	stress	stress	NOUN
easat-10435	260	5	the	the	DET
easat-10435	260	6	need	need	NOUN
easat-10435	260	7	to	to	PART
easat-10435	260	8	strengthen	strengthen	VERB
easat-10435	260	9	the	the	DET
easat-10435	260	10	role	role	NOUN
easat-10435	260	11	of	of	ADP
easat-10435	260	12	audit	audit	NOUN
easat-10435	260	13	committees	committee	NOUN
easat-10435	260	14	and	and	CCONJ
easat-10435	260	15	ensure	ensure	VERB
easat-10435	260	16	better	well	ADJ
easat-10435	260	17	follow	follow	VERB
easat-10435	260	18	-	-	PUNCT
easat-10435	260	19	up	up	NOUN
easat-10435	260	20	on	on	ADP
easat-10435	260	21	recommendations	recommendation	NOUN
easat-10435	260	22	.	.	PUNCT
easat-10435	261	1	however	however	ADV
easat-10435	261	2	,	,	PUNCT
easat-10435	261	3	analyzing	analyze	VERB
easat-10435	261	4	these	these	DET
easat-10435	261	5	studies	study	NOUN
easat-10435	261	6	within	within	ADP
easat-10435	261	7	the	the	DET
easat-10435	261	8	moroccan	moroccan	ADJ
easat-10435	261	9	context	context	NOUN
easat-10435	261	10	alone	alone	ADV
easat-10435	261	11	does	do	AUX
easat-10435	261	12	not	not	PART
easat-10435	261	13	fully	fully	ADV
easat-10435	261	14	capture	capture	VERB
easat-10435	261	15	the	the	DET
easat-10435	261	16	broader	broad	ADJ
easat-10435	261	17	challenges	challenge	NOUN
easat-10435	261	18	and	and	CCONJ
easat-10435	261	19	issues	issue	NOUN
easat-10435	261	20	related	relate	VERB
easat-10435	261	21	to	to	ADP
easat-10435	261	22	internal	internal	ADJ
easat-10435	261	23	audit	audit	NOUN
easat-10435	261	24	and	and	CCONJ
easat-10435	261	25	its	its	PRON
easat-10435	261	26	impact	impact	NOUN
easat-10435	261	27	on	on	ADP
easat-10435	261	28	local	local	ADJ
easat-10435	261	29	governance	governance	NOUN
easat-10435	261	30	.	.	PUNCT
easat-10435	262	1	while	while	SCONJ
easat-10435	262	2	research	research	NOUN
easat-10435	262	3	in	in	ADP
easat-10435	262	4	morocco	morocco	PROPN
easat-10435	262	5	has	have	AUX
easat-10435	262	6	successfully	successfully	ADV
easat-10435	262	7	identified	identify	VERB
easat-10435	262	8	several	several	ADJ
easat-10435	262	9	structural	structural	ADJ
easat-10435	262	10	and	and	CCONJ
easat-10435	262	11	institutional	institutional	ADJ
easat-10435	262	12	constraints	constraint	NOUN
easat-10435	262	13	,	,	PUNCT
easat-10435	262	14	it	it	PRON
easat-10435	262	15	remains	remain	VERB
easat-10435	262	16	focused	focused	ADJ
easat-10435	262	17	on	on	ADP
easat-10435	262	18	local	local	ADJ
easat-10435	262	19	perspectives	perspective	NOUN
easat-10435	262	20	and	and	CCONJ
easat-10435	262	21	lacks	lack	VERB
easat-10435	262	22	a	a	DET
easat-10435	262	23	comparative	comparative	ADJ
easat-10435	262	24	analysis	analysis	NOUN
easat-10435	262	25	with	with	ADP
easat-10435	262	26	similar	similar	ADJ
easat-10435	262	27	governance	governance	NOUN
easat-10435	262	28	models	model	NOUN
easat-10435	262	29	worldwide	worldwide	ADV
easat-10435	262	30	.	.	PUNCT
easat-10435	263	1	the	the	DET
easat-10435	263	2	challenges	challenge	NOUN
easat-10435	263	3	of	of	ADP
easat-10435	263	4	internal	internal	ADJ
easat-10435	263	5	audit	audit	NOUN
easat-10435	263	6	and	and	CCONJ
easat-10435	263	7	local	local	ADJ
easat-10435	263	8	governance	governance	NOUN
easat-10435	263	9	are	be	AUX
easat-10435	263	10	not	not	PART
easat-10435	263	11	unique	unique	ADJ
easat-10435	263	12	to	to	ADP
easat-10435	263	13	morocco	morocco	PROPN
easat-10435	263	14	;	;	PUNCT
easat-10435	263	15	they	they	PRON
easat-10435	263	16	are	be	AUX
easat-10435	263	17	shared	share	VERB
easat-10435	263	18	by	by	ADP
easat-10435	263	19	developing	develop	VERB
easat-10435	263	20	countries	country	NOUN
easat-10435	263	21	and	and	CCONJ
easat-10435	263	22	emerging	emerge	VERB
easat-10435	263	23	economies	economy	NOUN
easat-10435	263	24	striving	strive	VERB
easat-10435	263	25	to	to	PART
easat-10435	263	26	modernize	modernize	VERB
easat-10435	263	27	administrative	administrative	ADJ
easat-10435	263	28	structures	structure	NOUN
easat-10435	263	29	while	while	SCONJ
easat-10435	263	30	enhancing	enhance	VERB
easat-10435	263	31	transparency	transparency	NOUN
easat-10435	263	32	and	and	CCONJ
easat-10435	263	33	local	local	ADJ
easat-10435	263	34	government	government	NOUN
easat-10435	263	35	efficiency	efficiency	NOUN
easat-10435	263	36	.	.	PUNCT
easat-10435	264	1	studies	study	NOUN
easat-10435	264	2	conducted	conduct	VERB
easat-10435	264	3	in	in	ADP
easat-10435	264	4	brazil	brazil	PROPN
easat-10435	264	5	,	,	PUNCT
easat-10435	264	6	uganda	uganda	PROPN
easat-10435	264	7	,	,	PUNCT
easat-10435	264	8	kenya	kenya	PROPN
easat-10435	264	9	,	,	PUNCT
easat-10435	264	10	tanzania	tanzania	PROPN
easat-10435	264	11	,	,	PUNCT
easat-10435	264	12	and	and	CCONJ
easat-10435	264	13	tunisia	tunisia	NOUN
easat-10435	264	14	provide	provide	VERB
easat-10435	264	15	valuable	valuable	ADJ
easat-10435	264	16	insights	insight	NOUN
easat-10435	264	17	into	into	ADP
easat-10435	264	18	the	the	DET
easat-10435	264	19	mechanisms	mechanism	NOUN
easat-10435	264	20	that	that	PRON
easat-10435	264	21	enable	enable	VERB
easat-10435	264	22	the	the	DET
easat-10435	264	23	successful	successful	ADJ
easat-10435	264	24	integration	integration	NOUN
easat-10435	264	25	of	of	ADP
easat-10435	264	26	internal	internal	ADJ
easat-10435	264	27	audit	audit	NOUN
easat-10435	264	28	into	into	ADP
easat-10435	264	29	local	local	ADJ
easat-10435	264	30	governance	governance	NOUN
easat-10435	264	31	,	,	PUNCT
easat-10435	264	32	offering	offer	VERB
easat-10435	264	33	a	a	DET
easat-10435	264	34	comparative	comparative	ADJ
easat-10435	264	35	framework	framework	NOUN
easat-10435	264	36	to	to	PART
easat-10435	264	37	further	far	ADV
easat-10435	264	38	refine	refine	VERB
easat-10435	264	39	best	good	ADJ
easat-10435	264	40	practices	practice	NOUN
easat-10435	264	41	and	and	CCONJ
easat-10435	264	42	policy	policy	NOUN
easat-10435	264	43	recommendations	recommendation	NOUN
easat-10435	264	44	.	.	PUNCT
easat-10435	265	1	5	5	X
easat-10435	265	2	.	.	X
easat-10435	265	3	a	a	DET
easat-10435	265	4	conceptual	conceptual	ADJ
easat-10435	265	5	model	model	NOUN
easat-10435	265	6	to	to	PART
easat-10435	265	7	explore	explore	VERB
easat-10435	265	8	the	the	DET
easat-10435	265	9	impact	impact	NOUN
easat-10435	265	10	of	of	ADP
easat-10435	265	11	internal	internal	ADJ
easat-10435	265	12	audit	audit	NOUN
easat-10435	265	13	on	on	ADP
easat-10435	265	14	local	local	ADJ
easat-10435	265	15	governance	governance	NOUN
easat-10435	265	16	the	the	DET
easat-10435	265	17	development	development	NOUN
easat-10435	265	18	of	of	ADP
easat-10435	265	19	a	a	DET
easat-10435	265	20	conceptual	conceptual	ADJ
easat-10435	265	21	model	model	NOUN
easat-10435	265	22	for	for	ADP
easat-10435	265	23	assessing	assess	VERB
easat-10435	265	24	the	the	DET
easat-10435	265	25	contribution	contribution	NOUN
easat-10435	265	26	of	of	ADP
easat-10435	265	27	internal	internal	ADJ
easat-10435	265	28	audit	audit	NOUN
easat-10435	265	29	to	to	ADP
easat-10435	265	30	local	local	ADJ
easat-10435	265	31	government	government	NOUN
easat-10435	265	32	governance	governance	NOUN
easat-10435	265	33	in	in	ADP
easat-10435	265	34	morocco	morocco	PROPN
easat-10435	265	35	is	be	AUX
easat-10435	265	36	based	base	VERB
easat-10435	265	37	on	on	ADP
easat-10435	265	38	a	a	DET
easat-10435	265	39	comparative	comparative	ADJ
easat-10435	265	40	analysis	analysis	NOUN
easat-10435	265	41	of	of	ADP
easat-10435	265	42	22	22	NUM
easat-10435	265	43	empirical	empirical	ADJ
easat-10435	265	44	studies	study	NOUN
easat-10435	265	45	conducted	conduct	VERB
easat-10435	265	46	in	in	ADP
easat-10435	265	47	diverse	diverse	ADJ
easat-10435	265	48	geographical	geographical	ADJ
easat-10435	265	49	and	and	CCONJ
easat-10435	265	50	institutional	institutional	ADJ
easat-10435	265	51	contexts	context	NOUN
easat-10435	265	52	,	,	PUNCT
easat-10435	265	53	particularly	particularly	ADV
easat-10435	265	54	in	in	ADP
easat-10435	265	55	developing	develop	VERB
easat-10435	265	56	countries	country	NOUN
easat-10435	265	57	.	.	PUNCT
easat-10435	266	1	to	to	PART
easat-10435	266	2	ensure	ensure	VERB
easat-10435	266	3	scientific	scientific	ADJ
easat-10435	266	4	rigor	rigor	NOUN
easat-10435	266	5	and	and	CCONJ
easat-10435	266	6	relevance	relevance	NOUN
easat-10435	266	7	,	,	PUNCT
easat-10435	266	8	these	these	DET
easat-10435	266	9	studies	study	NOUN
easat-10435	266	10	were	be	AUX
easat-10435	266	11	selected	select	VERB
easat-10435	266	12	from	from	ADP
easat-10435	266	13	scientific	scientific	ADJ
easat-10435	266	14	databases	database	NOUN
easat-10435	266	15	accessible	accessible	ADJ
easat-10435	266	16	via	via	ADP
easat-10435	266	17	the	the	DET
easat-10435	266	18	imist	imist	NOUN
easat-10435	266	19	e	e	PROPN
easat-10435	266	20	-	-	NOUN
easat-10435	266	21	resources	resource	NOUN
easat-10435	266	22	platform	platform	NOUN
easat-10435	266	23	,	,	PUNCT
easat-10435	266	24	including	include	VERB
easat-10435	266	25	scopus	scopus	NOUN
easat-10435	266	26	.	.	PUNCT
easat-10435	267	1	this	this	DET
easat-10435	267	2	approach	approach	NOUN
easat-10435	267	3	enabled	enable	VERB
easat-10435	267	4	a	a	DET
easat-10435	267	5	comparative	comparative	ADJ
easat-10435	267	6	assessment	assessment	NOUN
easat-10435	267	7	of	of	ADP
easat-10435	267	8	challenges	challenge	NOUN
easat-10435	267	9	faced	face	VERB
easat-10435	267	10	in	in	ADP
easat-10435	267	11	morocco	morocco	PROPN
easat-10435	267	12	against	against	ADP
easat-10435	267	13	similar	similar	ADJ
easat-10435	267	14	experiences	experience	NOUN
easat-10435	267	15	in	in	ADP
easat-10435	267	16	other	other	ADJ
easat-10435	267	17	regions	region	NOUN
easat-10435	267	18	,	,	PUNCT
easat-10435	267	19	while	while	SCONJ
easat-10435	267	20	identifying	identify	VERB
easat-10435	267	21	factors	factor	NOUN
easat-10435	267	22	that	that	PRON
easat-10435	267	23	influence	influence	VERB
easat-10435	267	24	the	the	DET
easat-10435	267	25	effectiveness	effectiveness	NOUN
easat-10435	267	26	of	of	ADP
easat-10435	267	27	internal	internal	ADJ
easat-10435	267	28	audit	audit	NOUN
easat-10435	267	29	in	in	ADP
easat-10435	267	30	public	public	ADJ
easat-10435	267	31	governance	governance	NOUN
easat-10435	267	32	.	.	PUNCT
easat-10435	268	1	the	the	DET
easat-10435	268	2	selected	select	VERB
easat-10435	268	3	studies	study	NOUN
easat-10435	268	4	cover	cover	VERB
easat-10435	268	5	a	a	DET
easat-10435	268	6	broad	broad	ADJ
easat-10435	268	7	range	range	NOUN
easat-10435	268	8	of	of	ADP
easat-10435	268	9	contexts	contexts	NOUN
easat-10435	268	10	,	,	PUNCT
easat-10435	268	11	including	include	VERB
easat-10435	268	12	brazil	brazil	PROPN
easat-10435	268	13	,	,	PUNCT
easat-10435	268	14	uganda	uganda	PROPN
easat-10435	268	15	,	,	PUNCT
easat-10435	268	16	kenya	kenya	PROPN
easat-10435	268	17	,	,	PUNCT
easat-10435	268	18	and	and	CCONJ
easat-10435	268	19	morocco	morocco	PROPN
easat-10435	268	20	,	,	PUNCT
easat-10435	268	21	and	and	CCONJ
easat-10435	268	22	employ	employ	VERB
easat-10435	268	23	various	various	ADJ
easat-10435	268	24	methodologies	methodology	NOUN
easat-10435	268	25	such	such	ADJ
easat-10435	268	26	as	as	ADP
easat-10435	268	27	quantitative	quantitative	ADJ
easat-10435	268	28	surveys	survey	NOUN
easat-10435	268	29	,	,	PUNCT
easat-10435	268	30	qualitative	qualitative	ADJ
easat-10435	268	31	research	research	NOUN
easat-10435	268	32	,	,	PUNCT
easat-10435	268	33	and	and	CCONJ
easat-10435	268	34	experimental	experimental	ADJ
easat-10435	268	35	studies	study	NOUN
easat-10435	268	36	.	.	PUNCT
easat-10435	269	1	their	their	PRON
easat-10435	269	2	main	main	ADJ
easat-10435	269	3	contributions	contribution	NOUN
easat-10435	269	4	are	be	AUX
easat-10435	269	5	summarized	summarize	VERB
easat-10435	269	6	in	in	ADP
easat-10435	269	7	table	table	NOUN
easat-10435	269	8	2	2	NUM
easat-10435	269	9	.	.	X
easat-10435	269	10	368	368	NUM
easat-10435	269	11	edelweiss	edelweiss	PROPN
easat-10435	269	12	applied	apply	VERB
easat-10435	269	13	science	science	NOUN
easat-10435	269	14	and	and	CCONJ
easat-10435	269	15	technology	technology	NOUN
easat-10435	269	16	issn	issn	PROPN
easat-10435	269	17	:	:	PUNCT
easat-10435	269	18	2576	2576	NUM
easat-10435	269	19	-	-	SYM
easat-10435	269	20	8484	8484	NUM
easat-10435	269	21	vol	vol	NOUN
easat-10435	269	22	.	.	PROPN
easat-10435	270	1	9	9	NUM
easat-10435	270	2	,	,	PUNCT
easat-10435	270	3	no	no	INTJ
easat-10435	270	4	.	.	NOUN
easat-10435	270	5	10	10	NUM
easat-10435	270	6	:	:	PUNCT
easat-10435	270	7	359	359	NUM
easat-10435	270	8	-	-	SYM
easat-10435	270	9	377	377	NUM
easat-10435	270	10	,	,	PUNCT
easat-10435	270	11	2025	2025	NUM
easat-10435	270	12	doi	doi	NOUN
easat-10435	270	13	:	:	PUNCT
easat-10435	270	14	10.55214/2576	10.55214/2576	NUM
easat-10435	270	15	-	-	SYM
easat-10435	270	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	270	17	©	©	PROPN
easat-10435	270	18	2025	2025	NUM
easat-10435	270	19	by	by	ADP
easat-10435	270	20	the	the	DET
easat-10435	270	21	authors	author	NOUN
easat-10435	270	22	;	;	PUNCT
easat-10435	270	23	licensee	licensee	PROPN
easat-10435	270	24	learning	learn	VERB
easat-10435	270	25	gate	gate	NOUN
easat-10435	270	26	table	table	NOUN
easat-10435	270	27	2	2	NUM
easat-10435	270	28	.	.	PUNCT
easat-10435	270	29	key	key	ADJ
easat-10435	270	30	selected	select	VERB
easat-10435	270	31	empirical	empirical	ADJ
easat-10435	270	32	studies	study	NOUN
easat-10435	270	33	.	.	PUNCT
easat-10435	271	1	authors	author	NOUN
easat-10435	271	2	context	context	VERB
easat-10435	271	3	methodology	methodology	NOUN
easat-10435	271	4	naimi	naimi	NOUN
easat-10435	271	5	and	and	CCONJ
easat-10435	271	6	aoujil	aoujil	PROPN
easat-10435	271	7	[	[	X
easat-10435	271	8	32	32	NUM
easat-10435	271	9	]	]	X
easat-10435	271	10	morocco	morocco	PROPN
easat-10435	271	11	,	,	PUNCT
easat-10435	271	12	the	the	DET
easat-10435	271	13	local	local	ADJ
easat-10435	271	14	authorities	authority	NOUN
easat-10435	271	15	of	of	ADP
easat-10435	271	16	the	the	DET
easat-10435	271	17	el	el	PROPN
easat-10435	271	18	haouz	haouz	PROPN
easat-10435	271	19	province	province	NOUN
easat-10435	271	20	interviews	interview	NOUN
easat-10435	271	21	,	,	PUNCT
easat-10435	271	22	10	10	NUM
easat-10435	271	23	rural	rural	ADJ
easat-10435	271	24	local	local	ADJ
easat-10435	271	25	authorities	authority	NOUN
easat-10435	271	26	gharrafi	gharrafi	VERB
easat-10435	272	1	[	[	X
easat-10435	272	2	33	33	NUM
easat-10435	272	3	]	]	X
easat-10435	272	4	morocco	morocco	PROPN
easat-10435	272	5	,	,	PUNCT
easat-10435	272	6	8	8	NUM
easat-10435	272	7	public	public	ADJ
easat-10435	272	8	institutions	institution	NOUN
easat-10435	272	9	qualitative	qualitative	VERB
easat-10435	272	10	analysis	analysis	NOUN
easat-10435	272	11	,	,	PUNCT
easat-10435	272	12	internal	internal	ADJ
easat-10435	272	13	audit	audit	NOUN
easat-10435	272	14	reports	report	NOUN
easat-10435	272	15	(	(	PUNCT
easat-10435	272	16	2022–2023	2022–2023	NUM
easat-10435	272	17	)	)	PUNCT
easat-10435	272	18	gharrafi	gharrafi	NOUN
easat-10435	272	19	,	,	PUNCT
easat-10435	272	20	et	et	PROPN
easat-10435	272	21	al	al	PROPN
easat-10435	272	22	.	.	PUNCT
easat-10435	273	1	[	[	X
easat-10435	273	2	34	34	NUM
easat-10435	273	3	]	]	X
easat-10435	273	4	morocco	morocco	PROPN
easat-10435	273	5	,	,	PUNCT
easat-10435	273	6	public	public	ADJ
easat-10435	273	7	companies	company	NOUN
easat-10435	273	8	quantitative	quantitative	ADJ
easat-10435	273	9	survey	survey	NOUN
easat-10435	273	10	,	,	PUNCT
easat-10435	273	11	35	35	NUM
easat-10435	273	12	internal	internal	ADJ
easat-10435	273	13	auditors	auditor	NOUN
easat-10435	273	14	toubtou	toubtou	VERB
easat-10435	273	15	and	and	CCONJ
easat-10435	273	16	naimi	naimi	NOUN
easat-10435	274	1	[	[	X
easat-10435	274	2	35	35	NUM
easat-10435	274	3	]	]	X
easat-10435	274	4	morocco	morocco	PROPN
easat-10435	274	5	,	,	PUNCT
easat-10435	274	6	safi	safi	PROPN
easat-10435	274	7	municipality	municipality	NOUN
easat-10435	274	8	interviews	interview	NOUN
easat-10435	274	9	with	with	ADP
easat-10435	274	10	administrative	administrative	ADJ
easat-10435	274	11	officials	official	NOUN
easat-10435	274	12	and	and	CCONJ
easat-10435	274	13	the	the	DET
easat-10435	274	14	internal	internal	ADJ
easat-10435	274	15	audit	audit	NOUN
easat-10435	274	16	unit	unit	NOUN
easat-10435	274	17	,	,	PUNCT
easat-10435	274	18	and	and	CCONJ
easat-10435	274	19	documentary	documentary	NOUN
easat-10435	274	20	analysis	analysis	NOUN
easat-10435	274	21	sadiki	sadiki	PROPN
easat-10435	274	22	,	,	PUNCT
easat-10435	274	23	et	et	PROPN
easat-10435	274	24	al	al	PROPN
easat-10435	274	25	.	.	PUNCT
easat-10435	275	1	[	[	X
easat-10435	275	2	36	36	NUM
easat-10435	275	3	]	]	X
easat-10435	275	4	morocco	morocco	PROPN
easat-10435	275	5	,	,	PUNCT
easat-10435	275	6	6	6	NUM
easat-10435	275	7	regions	region	NOUN
easat-10435	275	8	quantitative	quantitative	ADJ
easat-10435	275	9	survey	survey	NOUN
easat-10435	275	10	,	,	PUNCT
easat-10435	275	11	301	301	NUM
easat-10435	275	12	respondents	respondent	NOUN
easat-10435	275	13	gharrafi	gharrafi	VERB
easat-10435	276	1	[	[	X
easat-10435	276	2	37	37	NUM
easat-10435	276	3	]	]	X
easat-10435	276	4	morocco	morocco	PROPN
easat-10435	276	5	,	,	PUNCT
easat-10435	276	6	moroccan	moroccan	ADJ
easat-10435	276	7	commercial	commercial	ADJ
easat-10435	276	8	public	public	ADJ
easat-10435	276	9	offices	office	NOUN
easat-10435	276	10	quantitative	quantitative	ADJ
easat-10435	276	11	survey	survey	NOUN
easat-10435	276	12	,	,	PUNCT
easat-10435	276	13	35	35	NUM
easat-10435	276	14	internal	internal	ADJ
easat-10435	276	15	auditors	auditor	NOUN
easat-10435	276	16	el	el	PROPN
easat-10435	276	17	kadiri	kadiri	PROPN
easat-10435	276	18	and	and	CCONJ
easat-10435	276	19	gallouj	gallouj	NOUN
easat-10435	277	1	[	[	X
easat-10435	277	2	17	17	NUM
easat-10435	277	3	]	]	X
easat-10435	277	4	morocco	morocco	PROPN
easat-10435	277	5	,	,	PUNCT
easat-10435	277	6	81	81	NUM
easat-10435	277	7	local	local	ADJ
easat-10435	277	8	authorities	authority	NOUN
easat-10435	277	9	questionnaire	questionnaire	NOUN
easat-10435	277	10	survey	survey	NOUN
easat-10435	277	11	and	and	CCONJ
easat-10435	277	12	interviews	interview	NOUN
easat-10435	277	13	azzarradi	azzarradi	NOUN
easat-10435	277	14	and	and	CCONJ
easat-10435	277	15	fikri	fikri	PROPN
easat-10435	278	1	[	[	X
easat-10435	278	2	39	39	NUM
easat-10435	278	3	]	]	X
easat-10435	278	4	morocco	morocco	PROPN
easat-10435	278	5	,	,	PUNCT
easat-10435	278	6	ministry	ministry	NOUN
easat-10435	278	7	group	group	NOUN
easat-10435	278	8	interviews	interview	NOUN
easat-10435	278	9	with	with	ADP
easat-10435	278	10	10	10	NUM
easat-10435	278	11	internal	internal	ADJ
easat-10435	278	12	auditors	auditor	NOUN
easat-10435	278	13	,	,	PUNCT
easat-10435	278	14	analysis	analysis	NOUN
easat-10435	278	15	of	of	ADP
easat-10435	278	16	recruitment	recruitment	NOUN
easat-10435	278	17	practices	practice	NOUN
easat-10435	278	18	mbelwa	mbelwa	NOUN
easat-10435	278	19	,	,	PUNCT
easat-10435	278	20	et	et	PROPN
easat-10435	278	21	al	al	PROPN
easat-10435	278	22	.	.	PUNCT
easat-10435	279	1	[	[	X
easat-10435	279	2	41	41	NUM
easat-10435	279	3	]	]	X
easat-10435	279	4	tanzania	tanzania	PROPN
easat-10435	279	5	,	,	PUNCT
easat-10435	279	6	3	3	NUM
easat-10435	279	7	ministries	ministry	NOUN
easat-10435	279	8	survey	survey	NOUN
easat-10435	279	9	,	,	PUNCT
easat-10435	279	10	204	204	NUM
easat-10435	279	11	accountants	accountant	NOUN
easat-10435	279	12	and	and	CCONJ
easat-10435	279	13	auditors	auditor	NOUN
easat-10435	279	14	ali	ali	VERB
easat-10435	279	15	,	,	PUNCT
easat-10435	279	16	et	et	PROPN
easat-10435	279	17	al	al	PROPN
easat-10435	279	18	.	.	PUNCT
easat-10435	280	1	[	[	X
easat-10435	280	2	42	42	NUM
easat-10435	280	3	]	]	X
easat-10435	280	4	malaysia	malaysia	PROPN
easat-10435	280	5	,	,	PUNCT
easat-10435	280	6	municipal	municipal	ADJ
easat-10435	280	7	managers	manager	NOUN
easat-10435	280	8	survey	survey	NOUN
easat-10435	280	9	,	,	PUNCT
easat-10435	280	10	150	150	NUM
easat-10435	280	11	municipal	municipal	ADJ
easat-10435	280	12	managers	manager	NOUN
easat-10435	280	13	asiedu	asiedu	PROPN
easat-10435	280	14	and	and	CCONJ
easat-10435	280	15	deffor	deffor	PROPN
easat-10435	281	1	[	[	X
easat-10435	281	2	43	43	NUM
easat-10435	281	3	]	]	X
easat-10435	281	4	ghana	ghana	PROPN
easat-10435	281	5	,	,	PUNCT
easat-10435	281	6	public	public	ADJ
easat-10435	281	7	officials	official	NOUN
easat-10435	281	8	qualitative	qualitative	VERB
easat-10435	281	9	survey	survey	NOUN
easat-10435	281	10	d'onza	d'onza	PROPN
easat-10435	281	11	,	,	PUNCT
easat-10435	281	12	et	et	PROPN
easat-10435	281	13	al	al	PROPN
easat-10435	281	14	.	.	PUNCT
easat-10435	282	1	[	[	X
easat-10435	282	2	44	44	NUM
easat-10435	282	3	]	]	X
easat-10435	282	4	international	international	ADJ
easat-10435	282	5	,	,	PUNCT
easat-10435	282	6	internal	internal	ADJ
easat-10435	282	7	auditors	auditor	NOUN
easat-10435	282	8	quantitative	quantitative	ADJ
easat-10435	282	9	survey	survey	NOUN
easat-10435	282	10	,	,	PUNCT
easat-10435	282	11	1800	1800	NUM
easat-10435	282	12	internal	internal	ADJ
easat-10435	282	13	auditors	auditor	NOUN
easat-10435	282	14	kinyua	kinyua	VERB
easat-10435	282	15	,	,	PUNCT
easat-10435	282	16	et	et	PROPN
easat-10435	282	17	al	al	PROPN
easat-10435	282	18	.	.	PUNCT
easat-10435	283	1	[	[	X
easat-10435	283	2	45	45	NUM
easat-10435	283	3	]	]	X
easat-10435	283	4	kenya	kenya	NOUN
easat-10435	283	5	,	,	PUNCT
easat-10435	283	6	listed	list	VERB
easat-10435	283	7	companies	company	NOUN
easat-10435	283	8	quantitative	quantitative	ADJ
easat-10435	283	9	survey	survey	NOUN
easat-10435	283	10	,	,	PUNCT
easat-10435	283	11	55	55	NUM
easat-10435	283	12	listed	list	VERB
easat-10435	283	13	companies	company	NOUN
easat-10435	283	14	karanja	karanja	NOUN
easat-10435	283	15	and	and	CCONJ
easat-10435	283	16	ngugi	ngugi	VERB
easat-10435	283	17	[	[	X
easat-10435	283	18	46	46	NUM
easat-10435	283	19	]	]	X
easat-10435	283	20	kenya	kenya	NOUN
easat-10435	283	21	,	,	PUNCT
easat-10435	283	22	local	local	ADJ
easat-10435	283	23	government	government	NOUN
easat-10435	283	24	officials	official	NOUN
easat-10435	283	25	survey	survey	VERB
easat-10435	283	26	and	and	CCONJ
easat-10435	283	27	interviews	interview	NOUN
easat-10435	283	28	,	,	PUNCT
easat-10435	283	29	local	local	ADJ
easat-10435	283	30	government	government	NOUN
easat-10435	283	31	officials	official	NOUN
easat-10435	283	32	björkman	björkman	NOUN
easat-10435	283	33	and	and	CCONJ
easat-10435	283	34	svensson	svensson	PROPN
easat-10435	284	1	[	[	X
easat-10435	284	2	47	47	NUM
easat-10435	284	3	]	]	X
easat-10435	284	4	uganda	uganda	PROPN
easat-10435	284	5	,	,	PUNCT
easat-10435	284	6	local	local	ADJ
easat-10435	284	7	communities	community	NOUN
easat-10435	284	8	survey	survey	NOUN
easat-10435	284	9	,	,	PUNCT
easat-10435	284	10	local	local	ADJ
easat-10435	284	11	communities	community	NOUN
easat-10435	284	12	ferraz	ferraz	NOUN
easat-10435	284	13	and	and	CCONJ
easat-10435	284	14	finan	finan	NOUN
easat-10435	284	15	[	[	X
easat-10435	284	16	29	29	NUM
easat-10435	284	17	]	]	X
easat-10435	284	18	brazil	brazil	PROPN
easat-10435	284	19	,	,	PUNCT
easat-10435	284	20	373	373	NUM
easat-10435	284	21	municipalities	municipality	NOUN
easat-10435	284	22	quantitative	quantitative	ADJ
easat-10435	284	23	analysis	analysis	NOUN
easat-10435	284	24	,	,	PUNCT
easat-10435	284	25	373	373	NUM
easat-10435	284	26	municipalities	municipality	NOUN
easat-10435	284	27	zarai	zarai	NOUN
easat-10435	284	28	and	and	CCONJ
easat-10435	284	29	bettabai	bettabai	NOUN
easat-10435	284	30	[	[	X
easat-10435	284	31	48	48	NUM
easat-10435	284	32	]	]	PUNCT
easat-10435	284	33	united	united	PROPN
easat-10435	284	34	states	states	PROPN
easat-10435	284	35	,	,	PUNCT
easat-10435	284	36	american	american	ADJ
easat-10435	284	37	companies	company	NOUN
easat-10435	284	38	quantitative	quantitative	ADJ
easat-10435	284	39	analysis	analysis	NOUN
easat-10435	284	40	,	,	PUNCT
easat-10435	284	41	100	100	NUM
easat-10435	284	42	american	american	ADJ
easat-10435	284	43	companies	company	NOUN
easat-10435	284	44	mihret	mihret	VERB
easat-10435	284	45	and	and	CCONJ
easat-10435	284	46	wondim	wondim	PROPN
easat-10435	284	47	yismaw	yismaw	PROPN
easat-10435	285	1	[	[	X
easat-10435	285	2	49	49	NUM
easat-10435	285	3	]	]	X
easat-10435	285	4	ethiopia	ethiopia	PROPN
easat-10435	285	5	,	,	PUNCT
easat-10435	285	6	public	public	ADJ
easat-10435	285	7	institutions	institution	NOUN
easat-10435	285	8	interviews	interview	NOUN
easat-10435	285	9	and	and	CCONJ
easat-10435	285	10	documentary	documentary	NOUN
easat-10435	285	11	analysis	analysis	NOUN
easat-10435	285	12	,	,	PUNCT
easat-10435	285	13	public	public	ADJ
easat-10435	285	14	institutions	institution	NOUN
easat-10435	285	15	wampler	wampler	NOUN
easat-10435	286	1	[	[	X
easat-10435	286	2	50	50	NUM
easat-10435	286	3	]	]	X
easat-10435	286	4	brazil	brazil	PROPN
easat-10435	286	5	,	,	PUNCT
easat-10435	286	6	participatory	participatory	ADJ
easat-10435	286	7	budgets	budget	NOUN
easat-10435	286	8	of	of	ADP
easat-10435	286	9	9	9	NUM
easat-10435	286	10	cities	city	NOUN
easat-10435	286	11	qualitative	qualitative	ADJ
easat-10435	286	12	analysis	analysis	NOUN
easat-10435	286	13	,	,	PUNCT
easat-10435	286	14	participatory	participatory	ADJ
easat-10435	286	15	budgets	budget	NOUN
easat-10435	286	16	andrews	andrews	PROPN
easat-10435	286	17	and	and	CCONJ
easat-10435	286	18	shah	shah	PROPN
easat-10435	287	1	[	[	X
easat-10435	287	2	51	51	NUM
easat-10435	287	3	]	]	PUNCT
easat-10435	287	4	developed	developed	ADJ
easat-10435	287	5	and	and	CCONJ
easat-10435	287	6	developing	develop	VERB
easat-10435	287	7	countries	country	NOUN
easat-10435	287	8	comparative	comparative	ADJ
easat-10435	287	9	study	study	NOUN
easat-10435	287	10	rauch	rauch	PROPN
easat-10435	287	11	and	and	CCONJ
easat-10435	287	12	evans	evans	PROPN
easat-10435	287	13	[	[	X
easat-10435	287	14	52	52	NUM
easat-10435	287	15	]	]	ADV
easat-10435	287	16	developing	develop	VERB
easat-10435	287	17	countries	country	NOUN
easat-10435	287	18	comparative	comparative	ADJ
easat-10435	287	19	study	study	NOUN
easat-10435	287	20	zimmerman	zimmerman	NOUN
easat-10435	288	1	[	[	X
easat-10435	288	2	23	23	NUM
easat-10435	288	3	]	]	X
easat-10435	288	4	united	united	PROPN
easat-10435	288	5	states	states	PROPN
easat-10435	288	6	,	,	PUNCT
easat-10435	288	7	municipal	municipal	ADJ
easat-10435	288	8	accounting	accounting	NOUN
easat-10435	288	9	systems	system	NOUN
easat-10435	288	10	analysis	analysis	NOUN
easat-10435	288	11	of	of	ADP
easat-10435	288	12	accounting	accounting	NOUN
easat-10435	288	13	systems	system	NOUN
easat-10435	288	14	as	as	SCONJ
easat-10435	288	15	illustrated	illustrate	VERB
easat-10435	288	16	in	in	ADP
easat-10435	288	17	table	table	NOUN
easat-10435	288	18	2	2	NUM
easat-10435	288	19	,	,	PUNCT
easat-10435	288	20	these	these	DET
easat-10435	288	21	studies	study	NOUN
easat-10435	288	22	converge	converge	VERB
easat-10435	288	23	on	on	ADP
easat-10435	288	24	the	the	DET
easat-10435	288	25	idea	idea	NOUN
easat-10435	288	26	that	that	SCONJ
easat-10435	288	27	internal	internal	ADJ
easat-10435	288	28	audit	audit	NOUN
easat-10435	288	29	can	can	AUX
easat-10435	288	30	play	play	VERB
easat-10435	288	31	a	a	DET
easat-10435	288	32	catalytic	catalytic	ADJ
easat-10435	288	33	role	role	NOUN
easat-10435	288	34	in	in	ADP
easat-10435	288	35	improving	improve	VERB
easat-10435	288	36	governance	governance	NOUN
easat-10435	288	37	,	,	PUNCT
easat-10435	288	38	provided	provide	VERB
easat-10435	288	39	that	that	SCONJ
easat-10435	288	40	contextual	contextual	ADJ
easat-10435	288	41	moderators	moderator	NOUN
easat-10435	288	42	such	such	ADJ
easat-10435	288	43	as	as	ADP
easat-10435	288	44	institutional	institutional	ADJ
easat-10435	288	45	support	support	NOUN
easat-10435	288	46	,	,	PUNCT
easat-10435	288	47	political	political	ADJ
easat-10435	288	48	commitment	commitment	NOUN
easat-10435	288	49	,	,	PUNCT
easat-10435	288	50	and	and	CCONJ
easat-10435	288	51	resource	resource	NOUN
easat-10435	288	52	availability	availability	NOUN
easat-10435	288	53	are	be	AUX
easat-10435	288	54	taken	take	VERB
easat-10435	288	55	into	into	ADP
easat-10435	288	56	account	account	NOUN
easat-10435	288	57	.	.	PUNCT
easat-10435	289	1	building	build	VERB
easat-10435	289	2	on	on	ADP
easat-10435	289	3	this	this	DET
easat-10435	289	4	evidence	evidence	NOUN
easat-10435	289	5	,	,	PUNCT
easat-10435	289	6	our	our	PRON
easat-10435	289	7	conceptual	conceptual	ADJ
easat-10435	289	8	model	model	NOUN
easat-10435	289	9	integrates	integrate	VERB
easat-10435	289	10	the	the	DET
easat-10435	289	11	dimensions	dimension	NOUN
easat-10435	289	12	of	of	ADP
easat-10435	289	13	internal	internal	ADJ
easat-10435	289	14	audit	audit	NOUN
easat-10435	289	15	with	with	ADP
easat-10435	289	16	organizational	organizational	ADJ
easat-10435	289	17	mechanisms	mechanism	NOUN
easat-10435	289	18	and	and	CCONJ
easat-10435	289	19	contextual	contextual	ADJ
easat-10435	289	20	factors	factor	NOUN
easat-10435	289	21	that	that	PRON
easat-10435	289	22	determine	determine	VERB
easat-10435	289	23	its	its	PRON
easat-10435	289	24	impact	impact	NOUN
easat-10435	289	25	on	on	ADP
easat-10435	289	26	local	local	ADJ
easat-10435	289	27	governance	governance	NOUN
easat-10435	289	28	.	.	PUNCT
easat-10435	290	1	this	this	DET
easat-10435	290	2	framework	framework	NOUN
easat-10435	290	3	is	be	AUX
easat-10435	290	4	particularly	particularly	ADV
easat-10435	290	5	relevant	relevant	ADJ
easat-10435	290	6	for	for	ADP
easat-10435	290	7	addressing	address	VERB
easat-10435	290	8	the	the	DET
easat-10435	290	9	specific	specific	ADJ
easat-10435	290	10	challenges	challenge	NOUN
easat-10435	290	11	faced	face	VERB
easat-10435	290	12	by	by	ADP
easat-10435	290	13	moroccan	moroccan	ADJ
easat-10435	290	14	local	local	ADJ
easat-10435	290	15	authorities	authority	NOUN
easat-10435	290	16	.	.	PUNCT
easat-10435	291	1	5.1	5.1	NUM
easat-10435	291	2	.	.	PUNCT
easat-10435	291	3	local	local	ADJ
easat-10435	291	4	governance	governance	NOUN
easat-10435	291	5	as	as	ADP
easat-10435	291	6	the	the	DET
easat-10435	291	7	ultimate	ultimate	ADJ
easat-10435	291	8	objective	objective	ADJ
easat-10435	291	9	local	local	ADJ
easat-10435	291	10	governance	governance	NOUN
easat-10435	291	11	is	be	AUX
easat-10435	291	12	based	base	VERB
easat-10435	291	13	on	on	ADP
easat-10435	291	14	four	four	NUM
easat-10435	291	15	fundamental	fundamental	ADJ
easat-10435	291	16	principles	principle	NOUN
easat-10435	291	17	:	:	PUNCT
easat-10435	291	18	transparency	transparency	NOUN
easat-10435	291	19	,	,	PUNCT
easat-10435	291	20	accountability	accountability	NOUN
easat-10435	291	21	,	,	PUNCT
easat-10435	291	22	efficiency	efficiency	NOUN
easat-10435	291	23	,	,	PUNCT
easat-10435	291	24	and	and	CCONJ
easat-10435	291	25	citizen	citizen	NOUN
easat-10435	291	26	participation	participation	NOUN
easat-10435	291	27	.	.	PUNCT
easat-10435	292	1	transparency	transparency	NOUN
easat-10435	292	2	plays	play	VERB
easat-10435	292	3	a	a	DET
easat-10435	292	4	key	key	ADJ
easat-10435	292	5	role	role	NOUN
easat-10435	292	6	in	in	ADP
easat-10435	292	7	combating	combat	VERB
easat-10435	292	8	corruption	corruption	NOUN
easat-10435	292	9	and	and	CCONJ
easat-10435	292	10	promoting	promote	VERB
easat-10435	292	11	public	public	ADJ
easat-10435	292	12	trust	trust	NOUN
easat-10435	292	13	.	.	PUNCT
easat-10435	293	1	ferraz	ferraz	NOUN
easat-10435	293	2	and	and	CCONJ
easat-10435	293	3	finan	finan	NOUN
easat-10435	293	4	[	[	X
easat-10435	293	5	29	29	NUM
easat-10435	293	6	]	]	PUNCT
easat-10435	293	7	conducted	conduct	VERB
easat-10435	293	8	a	a	DET
easat-10435	293	9	quantitative	quantitative	ADJ
easat-10435	293	10	study	study	NOUN
easat-10435	293	11	in	in	ADP
easat-10435	293	12	brazil	brazil	PROPN
easat-10435	293	13	on	on	ADP
easat-10435	293	14	373	373	NUM
easat-10435	293	15	municipalities	municipality	NOUN
easat-10435	293	16	,	,	PUNCT
easat-10435	293	17	and	and	CCONJ
easat-10435	293	18	it	it	PRON
easat-10435	293	19	was	be	AUX
easat-10435	293	20	demonstrated	demonstrate	VERB
easat-10435	293	21	that	that	SCONJ
easat-10435	293	22	publishing	publish	VERB
easat-10435	293	23	municipal	municipal	ADJ
easat-10435	293	24	audits	audits	NOUN
easat-10435	293	25	significantly	significantly	ADV
easat-10435	293	26	reduces	reduce	VERB
easat-10435	293	27	corruption	corruption	NOUN
easat-10435	293	28	by	by	ADP
easat-10435	293	29	exposing	expose	VERB
easat-10435	293	30	fraudulent	fraudulent	ADJ
easat-10435	293	31	practices	practice	NOUN
easat-10435	293	32	.	.	PUNCT
easat-10435	294	1	björkman	björkman	NOUN
easat-10435	294	2	and	and	CCONJ
easat-10435	294	3	svensson	svensson	PROPN
easat-10435	295	1	[	[	X
easat-10435	295	2	47	47	NUM
easat-10435	295	3	]	]	PUNCT
easat-10435	295	4	,	,	PUNCT
easat-10435	295	5	in	in	ADP
easat-10435	295	6	a	a	DET
easat-10435	295	7	study	study	NOUN
easat-10435	295	8	conducted	conduct	VERB
easat-10435	295	9	in	in	ADP
easat-10435	295	10	uganda	uganda	PROPN
easat-10435	295	11	among	among	ADP
easat-10435	295	12	local	local	ADJ
easat-10435	295	13	communities	community	NOUN
easat-10435	295	14	,	,	PUNCT
easat-10435	295	15	it	it	PRON
easat-10435	295	16	was	be	AUX
easat-10435	295	17	found	find	VERB
easat-10435	295	18	that	that	SCONJ
easat-10435	295	19	disseminating	disseminate	VERB
easat-10435	295	20	information	information	NOUN
easat-10435	295	21	on	on	ADP
easat-10435	295	22	the	the	DET
easat-10435	295	23	quality	quality	NOUN
easat-10435	295	24	of	of	ADP
easat-10435	295	25	healthcare	healthcare	NOUN
easat-10435	295	26	services	service	NOUN
easat-10435	295	27	improved	improve	VERB
easat-10435	295	28	both	both	DET
easat-10435	295	29	service	service	NOUN
easat-10435	295	30	delivery	delivery	NOUN
easat-10435	295	31	and	and	CCONJ
easat-10435	295	32	the	the	DET
easat-10435	295	33	accountability	accountability	NOUN
easat-10435	295	34	of	of	ADP
easat-10435	295	35	local	local	ADJ
easat-10435	295	36	managers	manager	NOUN
easat-10435	295	37	.	.	PUNCT
easat-10435	296	1	in	in	ADP
easat-10435	296	2	morocco	morocco	PROPN
easat-10435	296	3	,	,	PUNCT
easat-10435	296	4	nejjari	nejjari	NOUN
easat-10435	296	5	et	et	PROPN
easat-10435	296	6	al	al	PROPN
easat-10435	296	7	.	.	PUNCT
easat-10435	297	1	[	[	X
easat-10435	297	2	53	53	NUM
easat-10435	297	3	]	]	PUNCT
easat-10435	297	4	show	show	VERB
easat-10435	297	5	that	that	SCONJ
easat-10435	297	6	budgetary	budgetary	ADJ
easat-10435	297	7	and	and	CCONJ
easat-10435	297	8	administrative	administrative	ADJ
easat-10435	297	9	transparency	transparency	NOUN
easat-10435	297	10	helps	helps	AUX
easat-10435	297	11	reduce	reduce	VERB
easat-10435	297	12	information	information	NOUN
easat-10435	297	13	asymmetries	asymmetry	NOUN
easat-10435	297	14	between	between	ADP
easat-10435	297	15	stakeholders	stakeholder	NOUN
easat-10435	297	16	.	.	PUNCT
easat-10435	298	1	similarly	similarly	ADV
easat-10435	298	2	,	,	PUNCT
easat-10435	298	3	sadiki	sadiki	PROPN
easat-10435	298	4	et	et	PROPN
easat-10435	298	5	al	al	PROPN
easat-10435	298	6	.	.	PUNCT
easat-10435	299	1	[	[	X
easat-10435	299	2	36	36	NUM
easat-10435	299	3	]	]	PUNCT
easat-10435	299	4	emphasize	emphasize	VERB
easat-10435	299	5	that	that	SCONJ
easat-10435	299	6	transparency	transparency	NOUN
easat-10435	299	7	strengthens	strengthen	VERB
easat-10435	299	8	citizens	citizen	NOUN
easat-10435	299	9	’	’	PART
easat-10435	299	10	trust	trust	NOUN
easat-10435	299	11	in	in	ADP
easat-10435	299	12	public	public	ADJ
easat-10435	299	13	decisions	decision	NOUN
easat-10435	299	14	and	and	CCONJ
easat-10435	299	15	enables	enable	VERB
easat-10435	299	16	better	well	ADJ
easat-10435	299	17	monitoring	monitoring	NOUN
easat-10435	299	18	of	of	ADP
easat-10435	299	19	local	local	ADJ
easat-10435	299	20	policies	policy	NOUN
easat-10435	299	21	.	.	PUNCT
easat-10435	300	1	however	however	ADV
easat-10435	300	2	,	,	PUNCT
easat-10435	300	3	several	several	ADJ
easat-10435	300	4	studies	study	NOUN
easat-10435	300	5	,	,	PUNCT
easat-10435	300	6	including	include	VERB
easat-10435	300	7	those	those	PRON
easat-10435	300	8	by	by	ADP
easat-10435	300	9	gharrafi	gharrafi	PROPN
easat-10435	300	10	et	et	PROPN
easat-10435	300	11	al	al	PROPN
easat-10435	300	12	.	.	PUNCT
easat-10435	301	1	[	[	X
easat-10435	301	2	34	34	NUM
easat-10435	301	3	]	]	PUNCT
easat-10435	301	4	and	and	CCONJ
easat-10435	301	5	toubtou	toubtou	NOUN
easat-10435	301	6	and	and	CCONJ
easat-10435	301	7	naimi	naimi	NOUN
easat-10435	302	1	[	[	X
easat-10435	302	2	35	35	NUM
easat-10435	302	3	]	]	PUNCT
easat-10435	302	4	,	,	PUNCT
easat-10435	302	5	reveal	reveal	VERB
easat-10435	302	6	that	that	SCONJ
easat-10435	302	7	despite	despite	SCONJ
easat-10435	302	8	regulatory	regulatory	ADJ
easat-10435	302	9	progress	progress	NOUN
easat-10435	302	10	,	,	PUNCT
easat-10435	302	11	transparency	transparency	NOUN
easat-10435	302	12	remains	remain	VERB
easat-10435	302	13	limited	limited	ADJ
easat-10435	302	14	due	due	ADP
easat-10435	302	15	to	to	ADP
easat-10435	302	16	local	local	ADJ
easat-10435	302	17	governments	government	NOUN
easat-10435	302	18	’	'	PUNCT
easat-10435	302	19	reluctance	reluctance	NOUN
easat-10435	302	20	to	to	PART
easat-10435	302	21	publish	publish	VERB
easat-10435	302	22	sensitive	sensitive	ADJ
easat-10435	302	23	information	information	NOUN
easat-10435	302	24	,	,	PUNCT
easat-10435	302	25	fearing	fear	VERB
easat-10435	302	26	controversies	controversy	NOUN
easat-10435	302	27	or	or	CCONJ
easat-10435	302	28	political	political	ADJ
easat-10435	302	29	369	369	NUM
easat-10435	302	30	edelweiss	edelweiss	PROPN
easat-10435	302	31	applied	apply	VERB
easat-10435	302	32	science	science	NOUN
easat-10435	302	33	and	and	CCONJ
easat-10435	302	34	technology	technology	NOUN
easat-10435	302	35	issn	issn	PROPN
easat-10435	302	36	:	:	PUNCT
easat-10435	302	37	2576	2576	NUM
easat-10435	302	38	-	-	SYM
easat-10435	302	39	8484	8484	NUM
easat-10435	302	40	vol	vol	NOUN
easat-10435	302	41	.	.	PROPN
easat-10435	303	1	9	9	NUM
easat-10435	303	2	,	,	PUNCT
easat-10435	303	3	no	no	INTJ
easat-10435	303	4	.	.	NOUN
easat-10435	303	5	10	10	NUM
easat-10435	303	6	:	:	PUNCT
easat-10435	303	7	359	359	NUM
easat-10435	303	8	-	-	SYM
easat-10435	303	9	377	377	NUM
easat-10435	303	10	,	,	PUNCT
easat-10435	303	11	2025	2025	NUM
easat-10435	303	12	doi	doi	NOUN
easat-10435	303	13	:	:	PUNCT
easat-10435	303	14	10.55214/2576	10.55214/2576	NUM
easat-10435	303	15	-	-	SYM
easat-10435	303	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	303	17	©	©	PROPN
easat-10435	303	18	2025	2025	NUM
easat-10435	303	19	by	by	ADP
easat-10435	303	20	the	the	DET
easat-10435	303	21	authors	author	NOUN
easat-10435	303	22	;	;	PUNCT
easat-10435	303	23	licensee	licensee	PROPN
easat-10435	303	24	learning	learn	VERB
easat-10435	303	25	gate	gate	NOUN
easat-10435	303	26	pressures	pressure	NOUN
easat-10435	303	27	.	.	PUNCT
easat-10435	304	1	accountability	accountability	NOUN
easat-10435	304	2	is	be	AUX
easat-10435	304	3	essential	essential	ADJ
easat-10435	304	4	for	for	ADP
easat-10435	304	5	holding	hold	VERB
easat-10435	304	6	public	public	ADJ
easat-10435	304	7	managers	manager	NOUN
easat-10435	304	8	responsible	responsible	ADJ
easat-10435	304	9	and	and	CCONJ
easat-10435	304	10	preventing	prevent	VERB
easat-10435	304	11	misconduct	misconduct	NOUN
easat-10435	304	12	.	.	PUNCT
easat-10435	305	1	zimmerman	zimmerman	NOUN
easat-10435	306	1	[	[	X
easat-10435	306	2	23	23	NUM
easat-10435	306	3	]	]	PUNCT
easat-10435	306	4	in	in	ADP
easat-10435	306	5	his	his	PRON
easat-10435	306	6	analysis	analysis	NOUN
easat-10435	306	7	of	of	ADP
easat-10435	306	8	new	new	PROPN
easat-10435	306	9	york	york	PROPN
easat-10435	306	10	city	city	PROPN
easat-10435	306	11	’s	’s	PART
easat-10435	306	12	accounting	accounting	NOUN
easat-10435	306	13	systems	system	NOUN
easat-10435	306	14	,	,	PUNCT
easat-10435	306	15	he	he	PRON
easat-10435	306	16	demonstrated	demonstrate	VERB
easat-10435	306	17	that	that	SCONJ
easat-10435	306	18	complex	complex	ADJ
easat-10435	306	19	accounting	accounting	NOUN
easat-10435	306	20	practices	practice	NOUN
easat-10435	306	21	enabled	enable	VERB
easat-10435	306	22	significant	significant	ADJ
easat-10435	306	23	fiscal	fiscal	ADJ
easat-10435	306	24	abuses	abuse	NOUN
easat-10435	306	25	,	,	PUNCT
easat-10435	306	26	facilitated	facilitate	VERB
easat-10435	306	27	by	by	ADP
easat-10435	306	28	a	a	DET
easat-10435	306	29	lack	lack	NOUN
easat-10435	306	30	of	of	ADP
easat-10435	306	31	transparency	transparency	NOUN
easat-10435	306	32	in	in	ADP
easat-10435	306	33	financial	financial	ADJ
easat-10435	306	34	reporting	reporting	NOUN
easat-10435	306	35	.	.	PUNCT
easat-10435	307	1	in	in	ADP
easat-10435	307	2	brazil	brazil	PROPN
easat-10435	307	3	,	,	PUNCT
easat-10435	307	4	ferraz	ferraz	NOUN
easat-10435	307	5	and	and	CCONJ
easat-10435	307	6	finan	finan	NOUN
easat-10435	307	7	[	[	X
easat-10435	307	8	29	29	NUM
easat-10435	307	9	]	]	PUNCT
easat-10435	307	10	showed	show	VERB
easat-10435	307	11	that	that	SCONJ
easat-10435	307	12	publishing	publish	VERB
easat-10435	307	13	audit	audit	NOUN
easat-10435	307	14	results	result	NOUN
easat-10435	307	15	increases	increase	VERB
easat-10435	307	16	social	social	ADJ
easat-10435	307	17	pressure	pressure	NOUN
easat-10435	307	18	on	on	ADP
easat-10435	307	19	elected	elect	VERB
easat-10435	307	20	officials	official	NOUN
easat-10435	307	21	,	,	PUNCT
easat-10435	307	22	reducing	reduce	VERB
easat-10435	307	23	irregularities	irregularity	NOUN
easat-10435	307	24	in	in	ADP
easat-10435	307	25	public	public	ADJ
easat-10435	307	26	fund	fund	NOUN
easat-10435	307	27	management	management	NOUN
easat-10435	307	28	.	.	PUNCT
easat-10435	308	1	toubtou	toubtou	PROPN
easat-10435	308	2	and	and	CCONJ
easat-10435	308	3	naimi	naimi	NOUN
easat-10435	308	4	[	[	X
easat-10435	308	5	35	35	NUM
easat-10435	308	6	]	]	PUNCT
easat-10435	308	7	argue	argue	VERB
easat-10435	308	8	that	that	SCONJ
easat-10435	308	9	accountability	accountability	NOUN
easat-10435	308	10	depends	depend	VERB
easat-10435	308	11	on	on	ADP
easat-10435	308	12	the	the	DET
easat-10435	308	13	effective	effective	ADJ
easat-10435	308	14	implementation	implementation	NOUN
easat-10435	308	15	of	of	ADP
easat-10435	308	16	internal	internal	ADJ
easat-10435	308	17	audit	audit	NOUN
easat-10435	308	18	recommendations	recommendation	NOUN
easat-10435	308	19	,	,	PUNCT
easat-10435	308	20	which	which	PRON
easat-10435	308	21	are	be	AUX
easat-10435	308	22	often	often	ADV
easat-10435	308	23	ignored	ignore	VERB
easat-10435	308	24	due	due	ADP
easat-10435	308	25	to	to	ADP
easat-10435	308	26	the	the	DET
easat-10435	308	27	absence	absence	NOUN
easat-10435	308	28	of	of	ADP
easat-10435	308	29	sanctions	sanction	NOUN
easat-10435	308	30	or	or	CCONJ
easat-10435	308	31	rigorous	rigorous	ADJ
easat-10435	308	32	follow	follow	NOUN
easat-10435	308	33	-	-	PUNCT
easat-10435	308	34	up	up	NOUN
easat-10435	308	35	mechanisms	mechanism	NOUN
easat-10435	308	36	.	.	PUNCT
easat-10435	309	1	nejjari	nejjari	PROPN
easat-10435	309	2	et	et	PROPN
easat-10435	309	3	al	al	PROPN
easat-10435	309	4	.	.	PUNCT
easat-10435	310	1	[	[	X
easat-10435	310	2	53	53	NUM
easat-10435	310	3	]	]	PUNCT
easat-10435	310	4	demonstrate	demonstrate	VERB
easat-10435	310	5	that	that	SCONJ
easat-10435	310	6	accountability	accountability	NOUN
easat-10435	310	7	is	be	AUX
easat-10435	310	8	directly	directly	ADV
easat-10435	310	9	linked	link	VERB
easat-10435	310	10	to	to	ADP
easat-10435	310	11	budgetary	budgetary	ADJ
easat-10435	310	12	and	and	CCONJ
easat-10435	310	13	administrative	administrative	ADJ
easat-10435	310	14	transparency	transparency	NOUN
easat-10435	310	15	.	.	PUNCT
easat-10435	311	1	when	when	SCONJ
easat-10435	311	2	local	local	ADJ
easat-10435	311	3	governments	government	NOUN
easat-10435	311	4	publish	publish	VERB
easat-10435	311	5	their	their	PRON
easat-10435	311	6	audit	audit	NOUN
easat-10435	311	7	reports	report	NOUN
easat-10435	311	8	and	and	CCONJ
easat-10435	311	9	implement	implement	VERB
easat-10435	311	10	recommendations	recommendation	NOUN
easat-10435	311	11	,	,	PUNCT
easat-10435	311	12	local	local	ADJ
easat-10435	311	13	governance	governance	NOUN
easat-10435	311	14	becomes	become	VERB
easat-10435	311	15	more	more	ADV
easat-10435	311	16	effective	effective	ADJ
easat-10435	311	17	and	and	CCONJ
easat-10435	311	18	credible	credible	ADJ
easat-10435	311	19	.	.	PUNCT
easat-10435	312	1	the	the	DET
easat-10435	312	2	efficiency	efficiency	NOUN
easat-10435	312	3	of	of	ADP
easat-10435	312	4	local	local	ADJ
easat-10435	312	5	governments	government	NOUN
easat-10435	312	6	reflects	reflect	VERB
easat-10435	312	7	their	their	PRON
easat-10435	312	8	ability	ability	NOUN
easat-10435	312	9	to	to	PART
easat-10435	312	10	optimize	optimize	VERB
easat-10435	312	11	available	available	ADJ
easat-10435	312	12	resources	resource	NOUN
easat-10435	312	13	to	to	PART
easat-10435	312	14	provide	provide	VERB
easat-10435	312	15	high	high	ADJ
easat-10435	312	16	-	-	PUNCT
easat-10435	312	17	quality	quality	NOUN
easat-10435	312	18	public	public	ADJ
easat-10435	312	19	services	service	NOUN
easat-10435	312	20	.	.	PUNCT
easat-10435	313	1	rauch	rauch	PROPN
easat-10435	313	2	and	and	CCONJ
easat-10435	313	3	evans	evans	PROPN
easat-10435	314	1	[	[	X
easat-10435	314	2	52	52	NUM
easat-10435	314	3	]	]	PUNCT
easat-10435	314	4	in	in	ADP
easat-10435	314	5	a	a	DET
easat-10435	314	6	comparative	comparative	ADJ
easat-10435	314	7	study	study	NOUN
easat-10435	314	8	of	of	ADP
easat-10435	314	9	35	35	NUM
easat-10435	314	10	developing	develop	VERB
easat-10435	314	11	countries	country	NOUN
easat-10435	314	12	,	,	PUNCT
easat-10435	314	13	it	it	PRON
easat-10435	314	14	was	be	AUX
easat-10435	314	15	found	find	VERB
easat-10435	314	16	that	that	SCONJ
easat-10435	314	17	administrations	administration	NOUN
easat-10435	314	18	with	with	ADP
easat-10435	314	19	competent	competent	ADJ
easat-10435	314	20	personnel	personnel	NOUN
easat-10435	314	21	and	and	CCONJ
easat-10435	314	22	well	well	ADV
easat-10435	314	23	-	-	PUNCT
easat-10435	314	24	defined	define	VERB
easat-10435	314	25	recruitment	recruitment	NOUN
easat-10435	314	26	and	and	CCONJ
easat-10435	314	27	promotion	promotion	NOUN
easat-10435	314	28	mechanisms	mechanism	NOUN
easat-10435	314	29	ensure	ensure	VERB
easat-10435	314	30	more	more	ADV
easat-10435	314	31	effective	effective	ADJ
easat-10435	314	32	and	and	CCONJ
easat-10435	314	33	higher	high	ADJ
easat-10435	314	34	-	-	PUNCT
easat-10435	314	35	quality	quality	NOUN
easat-10435	314	36	service	service	NOUN
easat-10435	314	37	delivery	delivery	NOUN
easat-10435	314	38	.	.	PUNCT
easat-10435	315	1	andrews	andrews	PROPN
easat-10435	315	2	and	and	CCONJ
easat-10435	315	3	shah	shah	PROPN
easat-10435	316	1	[	[	X
easat-10435	316	2	51	51	NUM
easat-10435	316	3	]	]	PUNCT
easat-10435	316	4	highlight	highlight	VERB
easat-10435	316	5	that	that	SCONJ
easat-10435	316	6	the	the	DET
easat-10435	316	7	capacity	capacity	NOUN
easat-10435	316	8	to	to	PART
easat-10435	316	9	deliver	deliver	VERB
easat-10435	316	10	quality	quality	NOUN
easat-10435	316	11	services	service	NOUN
easat-10435	316	12	such	such	ADJ
easat-10435	316	13	as	as	ADP
easat-10435	316	14	water	water	NOUN
easat-10435	316	15	supply	supply	NOUN
easat-10435	316	16	,	,	PUNCT
easat-10435	316	17	sanitation	sanitation	NOUN
easat-10435	316	18	,	,	PUNCT
easat-10435	316	19	healthcare	healthcare	PROPN
easat-10435	316	20	,	,	PUNCT
easat-10435	316	21	and	and	CCONJ
easat-10435	316	22	education	education	NOUN
easat-10435	316	23	while	while	SCONJ
easat-10435	316	24	ensuring	ensure	VERB
easat-10435	316	25	sound	sound	ADJ
easat-10435	316	26	financial	financial	ADJ
easat-10435	316	27	management	management	NOUN
easat-10435	316	28	is	be	AUX
easat-10435	316	29	a	a	DET
easat-10435	316	30	key	key	ADJ
easat-10435	316	31	indicator	indicator	NOUN
easat-10435	316	32	of	of	ADP
easat-10435	316	33	local	local	ADJ
easat-10435	316	34	governance	governance	NOUN
easat-10435	316	35	.	.	PUNCT
easat-10435	317	1	nejjari	nejjari	PROPN
easat-10435	317	2	et	et	PROPN
easat-10435	317	3	al	al	PROPN
easat-10435	317	4	.	.	PUNCT
easat-10435	318	1	[	[	X
easat-10435	318	2	53	53	NUM
easat-10435	318	3	]	]	PUNCT
easat-10435	318	4	argue	argue	VERB
easat-10435	318	5	that	that	SCONJ
easat-10435	318	6	the	the	DET
easat-10435	318	7	efficiency	efficiency	NOUN
easat-10435	318	8	of	of	ADP
easat-10435	318	9	local	local	ADJ
easat-10435	318	10	governments	government	NOUN
easat-10435	318	11	is	be	AUX
easat-10435	318	12	directly	directly	ADV
easat-10435	318	13	linked	link	VERB
easat-10435	318	14	to	to	ADP
easat-10435	318	15	the	the	DET
easat-10435	318	16	implementation	implementation	NOUN
easat-10435	318	17	of	of	ADP
easat-10435	318	18	a	a	DET
easat-10435	318	19	structured	structured	ADJ
easat-10435	318	20	internal	internal	ADJ
easat-10435	318	21	audit	audit	NOUN
easat-10435	318	22	system	system	NOUN
easat-10435	318	23	,	,	PUNCT
easat-10435	318	24	which	which	PRON
easat-10435	318	25	allows	allow	VERB
easat-10435	318	26	for	for	ADP
easat-10435	318	27	better	well	ADJ
easat-10435	318	28	budget	budget	NOUN
easat-10435	318	29	allocation	allocation	NOUN
easat-10435	318	30	and	and	CCONJ
easat-10435	318	31	enhanced	enhance	VERB
easat-10435	318	32	expenditure	expenditure	NOUN
easat-10435	318	33	control	control	NOUN
easat-10435	318	34	.	.	PUNCT
easat-10435	319	1	el	el	PROPN
easat-10435	319	2	kadiri	kadiri	PROPN
easat-10435	319	3	and	and	CCONJ
easat-10435	319	4	gallouj	gallouj	NOUN
easat-10435	320	1	[	[	X
easat-10435	320	2	17	17	NUM
easat-10435	320	3	]	]	PUNCT
easat-10435	320	4	emphasize	emphasize	VERB
easat-10435	320	5	that	that	SCONJ
easat-10435	320	6	adapting	adapt	VERB
easat-10435	320	7	audit	audit	NOUN
easat-10435	320	8	tools	tool	NOUN
easat-10435	320	9	to	to	ADP
easat-10435	320	10	the	the	DET
easat-10435	320	11	specific	specific	ADJ
easat-10435	320	12	characteristics	characteristic	NOUN
easat-10435	320	13	of	of	ADP
easat-10435	320	14	local	local	ADJ
easat-10435	320	15	governments	government	NOUN
easat-10435	320	16	improves	improve	VERB
easat-10435	320	17	their	their	PRON
easat-10435	320	18	performance	performance	NOUN
easat-10435	320	19	by	by	ADP
easat-10435	320	20	identifying	identify	VERB
easat-10435	320	21	organizational	organizational	ADJ
easat-10435	320	22	weaknesses	weakness	NOUN
easat-10435	320	23	and	and	CCONJ
easat-10435	320	24	proposing	propose	VERB
easat-10435	320	25	tailored	tailored	ADJ
easat-10435	320	26	adjustments	adjustment	NOUN
easat-10435	320	27	.	.	PUNCT
easat-10435	321	1	toubtou	toubtou	PROPN
easat-10435	321	2	and	and	CCONJ
easat-10435	321	3	naimi	naimi	NOUN
easat-10435	321	4	[	[	X
easat-10435	321	5	35	35	NUM
easat-10435	321	6	]	]	PUNCT
easat-10435	321	7	highlight	highlight	VERB
easat-10435	321	8	the	the	DET
easat-10435	321	9	impact	impact	NOUN
easat-10435	321	10	of	of	ADP
easat-10435	321	11	audit	audit	NOUN
easat-10435	321	12	recommendations	recommendation	NOUN
easat-10435	321	13	on	on	ADP
easat-10435	321	14	municipal	municipal	ADJ
easat-10435	321	15	operational	operational	ADJ
easat-10435	321	16	efficiency	efficiency	NOUN
easat-10435	321	17	,	,	PUNCT
easat-10435	321	18	but	but	CCONJ
easat-10435	321	19	note	note	VERB
easat-10435	321	20	that	that	SCONJ
easat-10435	321	21	their	their	PRON
easat-10435	321	22	implementation	implementation	NOUN
easat-10435	321	23	remains	remain	VERB
easat-10435	321	24	insufficient	insufficient	ADJ
easat-10435	321	25	due	due	ADP
easat-10435	321	26	to	to	ADP
easat-10435	321	27	a	a	DET
easat-10435	321	28	lack	lack	NOUN
easat-10435	321	29	of	of	ADP
easat-10435	321	30	follow	follow	NOUN
easat-10435	321	31	-	-	PUNCT
easat-10435	321	32	up	up	NOUN
easat-10435	321	33	and	and	CCONJ
easat-10435	321	34	commitment	commitment	NOUN
easat-10435	321	35	from	from	ADP
easat-10435	321	36	local	local	ADJ
easat-10435	321	37	elected	elect	VERB
easat-10435	321	38	officials	official	NOUN
easat-10435	321	39	.	.	PUNCT
easat-10435	322	1	gharrafi	gharrafi	PROPN
easat-10435	322	2	et	et	PROPN
easat-10435	322	3	al	al	PROPN
easat-10435	322	4	.	.	PUNCT
easat-10435	323	1	[	[	X
easat-10435	323	2	34	34	NUM
easat-10435	323	3	]	]	PUNCT
easat-10435	323	4	stress	stress	VERB
easat-10435	323	5	the	the	DET
easat-10435	323	6	role	role	NOUN
easat-10435	323	7	of	of	ADP
easat-10435	323	8	audit	audit	NOUN
easat-10435	323	9	committees	committee	NOUN
easat-10435	323	10	in	in	ADP
easat-10435	323	11	optimizing	optimize	VERB
easat-10435	323	12	decision	decision	NOUN
easat-10435	323	13	-	-	PUNCT
easat-10435	323	14	making	make	VERB
easat-10435	323	15	processes	process	NOUN
easat-10435	323	16	and	and	CCONJ
easat-10435	323	17	reducing	reduce	VERB
easat-10435	323	18	administrative	administrative	ADJ
easat-10435	323	19	dysfunctions	dysfunction	NOUN
easat-10435	323	20	,	,	PUNCT
easat-10435	323	21	while	while	SCONJ
easat-10435	323	22	pointing	point	VERB
easat-10435	323	23	out	out	ADP
easat-10435	323	24	that	that	SCONJ
easat-10435	323	25	their	their	PRON
easat-10435	323	26	limited	limited	ADJ
easat-10435	323	27	autonomy	autonomy	NOUN
easat-10435	323	28	constrains	constrain	VERB
easat-10435	323	29	their	their	PRON
easat-10435	323	30	effectiveness	effectiveness	NOUN
easat-10435	323	31	.	.	PUNCT
easat-10435	324	1	citizen	citizen	NOUN
easat-10435	324	2	participation	participation	NOUN
easat-10435	324	3	strengthens	strengthen	VERB
easat-10435	324	4	the	the	DET
easat-10435	324	5	legitimacy	legitimacy	NOUN
easat-10435	324	6	of	of	ADP
easat-10435	324	7	public	public	ADJ
easat-10435	324	8	decisions	decision	NOUN
easat-10435	324	9	by	by	ADP
easat-10435	324	10	directly	directly	ADV
easat-10435	324	11	involving	involve	VERB
easat-10435	324	12	citizens	citizen	NOUN
easat-10435	324	13	in	in	ADP
easat-10435	324	14	decision	decision	NOUN
easat-10435	324	15	-	-	PUNCT
easat-10435	324	16	making	make	VERB
easat-10435	324	17	processes	process	NOUN
easat-10435	324	18	.	.	PUNCT
easat-10435	325	1	wampler	wampler	NOUN
easat-10435	326	1	[	[	X
easat-10435	326	2	50	50	NUM
easat-10435	326	3	]	]	PUNCT
easat-10435	326	4	made	make	VERB
easat-10435	326	5	a	a	DET
easat-10435	326	6	significant	significant	ADJ
easat-10435	326	7	contribution	contribution	NOUN
easat-10435	326	8	to	to	ADP
easat-10435	326	9	understanding	understand	VERB
easat-10435	326	10	citizen	citizen	NOUN
easat-10435	326	11	participation	participation	NOUN
easat-10435	326	12	in	in	ADP
easat-10435	326	13	local	local	ADJ
easat-10435	326	14	governance	governance	NOUN
easat-10435	326	15	.	.	PUNCT
easat-10435	327	1	through	through	ADP
easat-10435	327	2	his	his	PRON
easat-10435	327	3	study	study	NOUN
easat-10435	327	4	of	of	ADP
easat-10435	327	5	brazilian	brazilian	ADJ
easat-10435	327	6	municipalities	municipality	NOUN
easat-10435	327	7	,	,	PUNCT
easat-10435	327	8	including	include	VERB
easat-10435	327	9	porto	porto	PROPN
easat-10435	327	10	alegre	alegre	PROPN
easat-10435	327	11	,	,	PUNCT
easat-10435	327	12	he	he	PRON
easat-10435	327	13	demonstrated	demonstrate	VERB
easat-10435	327	14	how	how	SCONJ
easat-10435	327	15	citizen	citizen	NOUN
easat-10435	327	16	participation	participation	NOUN
easat-10435	327	17	,	,	PUNCT
easat-10435	327	18	particularly	particularly	ADV
easat-10435	327	19	through	through	ADP
easat-10435	327	20	participatory	participatory	ADJ
easat-10435	327	21	budgeting	budgeting	NOUN
easat-10435	327	22	,	,	PUNCT
easat-10435	327	23	enhances	enhance	VERB
easat-10435	327	24	the	the	DET
easat-10435	327	25	legitimacy	legitimacy	NOUN
easat-10435	327	26	of	of	ADP
easat-10435	327	27	elected	elect	VERB
easat-10435	327	28	officials	official	NOUN
easat-10435	327	29	and	and	CCONJ
easat-10435	327	30	promotes	promote	VERB
easat-10435	327	31	more	more	ADJ
easat-10435	327	32	inclusive	inclusive	ADJ
easat-10435	327	33	governance	governance	NOUN
easat-10435	327	34	,	,	PUNCT
easat-10435	327	35	where	where	SCONJ
easat-10435	327	36	marginalized	marginalize	VERB
easat-10435	327	37	populations	population	NOUN
easat-10435	327	38	gain	gain	VERB
easat-10435	327	39	a	a	DET
easat-10435	327	40	voice	voice	NOUN
easat-10435	327	41	in	in	ADP
easat-10435	327	42	crucial	crucial	ADJ
easat-10435	327	43	decisions	decision	NOUN
easat-10435	327	44	.	.	PUNCT
easat-10435	328	1	nejjari	nejjari	PROPN
easat-10435	328	2	et	et	PROPN
easat-10435	328	3	al	al	PROPN
easat-10435	328	4	.	.	PUNCT
easat-10435	329	1	[	[	X
easat-10435	329	2	53	53	NUM
easat-10435	329	3	]	]	PUNCT
easat-10435	329	4	emphasize	emphasize	VERB
easat-10435	329	5	that	that	SCONJ
easat-10435	329	6	citizen	citizen	NOUN
easat-10435	329	7	involvement	involvement	NOUN
easat-10435	329	8	in	in	ADP
easat-10435	329	9	monitoring	monitor	VERB
easat-10435	329	10	internal	internal	ADJ
easat-10435	329	11	audits	audits	NOUN
easat-10435	329	12	improves	improve	VERB
easat-10435	329	13	the	the	DET
easat-10435	329	14	adoption	adoption	NOUN
easat-10435	329	15	of	of	ADP
easat-10435	329	16	recommendations	recommendation	NOUN
easat-10435	329	17	and	and	CCONJ
easat-10435	329	18	reduces	reduce	VERB
easat-10435	329	19	the	the	DET
easat-10435	329	20	risks	risk	NOUN
easat-10435	329	21	of	of	ADP
easat-10435	329	22	mismanagement	mismanagement	NOUN
easat-10435	329	23	.	.	PUNCT
easat-10435	330	1	however	however	ADV
easat-10435	330	2	,	,	PUNCT
easat-10435	330	3	citizen	citizen	ADJ
easat-10435	330	4	participation	participation	NOUN
easat-10435	330	5	remains	remain	VERB
easat-10435	330	6	limited	limited	ADJ
easat-10435	330	7	in	in	ADP
easat-10435	330	8	morocco	morocco	PROPN
easat-10435	330	9	due	due	ADP
easat-10435	330	10	to	to	ADP
easat-10435	330	11	restricted	restrict	VERB
easat-10435	330	12	access	access	NOUN
easat-10435	330	13	to	to	ADP
easat-10435	330	14	information	information	NOUN
easat-10435	330	15	and	and	CCONJ
easat-10435	330	16	the	the	DET
easat-10435	330	17	lack	lack	NOUN
easat-10435	330	18	of	of	ADP
easat-10435	330	19	suitable	suitable	ADJ
easat-10435	330	20	platforms	platform	NOUN
easat-10435	330	21	.	.	PUNCT
easat-10435	331	1	el	el	PROPN
easat-10435	331	2	kadiri	kadiri	PROPN
easat-10435	331	3	and	and	CCONJ
easat-10435	331	4	gallouj	gallouj	NOUN
easat-10435	332	1	[	[	X
easat-10435	332	2	17	17	NUM
easat-10435	332	3	]	]	PUNCT
easat-10435	332	4	stress	stress	VERB
easat-10435	332	5	the	the	DET
easat-10435	332	6	need	need	NOUN
easat-10435	332	7	for	for	ADP
easat-10435	332	8	an	an	DET
easat-10435	332	9	institutional	institutional	ADJ
easat-10435	332	10	framework	framework	NOUN
easat-10435	332	11	that	that	PRON
easat-10435	332	12	structures	structure	VERB
easat-10435	332	13	citizen	citizen	ADJ
easat-10435	332	14	participation	participation	NOUN
easat-10435	332	15	through	through	ADP
easat-10435	332	16	consultative	consultative	ADJ
easat-10435	332	17	mechanisms	mechanism	NOUN
easat-10435	332	18	and	and	CCONJ
easat-10435	332	19	interactive	interactive	ADJ
easat-10435	332	20	digital	digital	ADJ
easat-10435	332	21	tools	tool	NOUN
easat-10435	332	22	that	that	PRON
easat-10435	332	23	facilitate	facilitate	VERB
easat-10435	332	24	access	access	NOUN
easat-10435	332	25	to	to	ADP
easat-10435	332	26	audit	audit	NOUN
easat-10435	332	27	reports	report	NOUN
easat-10435	332	28	.	.	PUNCT
easat-10435	333	1	toubtou	toubtou	PROPN
easat-10435	333	2	and	and	CCONJ
easat-10435	333	3	naimi	naimi	NOUN
easat-10435	333	4	[	[	X
easat-10435	333	5	35	35	NUM
easat-10435	333	6	]	]	PUNCT
easat-10435	333	7	argue	argue	VERB
easat-10435	333	8	that	that	SCONJ
easat-10435	333	9	social	social	ADJ
easat-10435	333	10	pressure	pressure	NOUN
easat-10435	333	11	from	from	ADP
easat-10435	333	12	an	an	DET
easat-10435	333	13	informed	informed	ADJ
easat-10435	333	14	population	population	NOUN
easat-10435	333	15	can	can	AUX
easat-10435	333	16	encourage	encourage	VERB
easat-10435	333	17	local	local	ADJ
easat-10435	333	18	officials	official	NOUN
easat-10435	333	19	to	to	PART
easat-10435	333	20	implement	implement	VERB
easat-10435	333	21	audit	audit	NOUN
easat-10435	333	22	recommendations	recommendation	NOUN
easat-10435	333	23	,	,	PUNCT
easat-10435	333	24	although	although	SCONJ
easat-10435	333	25	such	such	ADJ
easat-10435	333	26	initiatives	initiative	NOUN
easat-10435	333	27	remain	remain	VERB
easat-10435	333	28	sporadic	sporadic	ADJ
easat-10435	333	29	.	.	PUNCT
easat-10435	334	1	gharrafi	gharrafi	PROPN
easat-10435	334	2	et	et	PROPN
easat-10435	334	3	al	al	PROPN
easat-10435	334	4	.	.	PUNCT
easat-10435	335	1	[	[	X
easat-10435	335	2	34	34	NUM
easat-10435	335	3	]	]	PUNCT
easat-10435	335	4	note	note	NOUN
easat-10435	335	5	that	that	SCONJ
easat-10435	335	6	the	the	DET
easat-10435	335	7	absence	absence	NOUN
easat-10435	335	8	of	of	ADP
easat-10435	335	9	a	a	DET
easat-10435	335	10	participatory	participatory	ADJ
easat-10435	335	11	culture	culture	NOUN
easat-10435	335	12	hinders	hinder	VERB
easat-10435	335	13	citizen	citizen	NOUN
easat-10435	335	14	involvement	involvement	NOUN
easat-10435	335	15	in	in	ADP
easat-10435	335	16	decisionmaking	decisionmake	VERB
easat-10435	335	17	processes	process	NOUN
easat-10435	335	18	and	and	CCONJ
easat-10435	335	19	recommend	recommend	VERB
easat-10435	335	20	the	the	DET
easat-10435	335	21	development	development	NOUN
easat-10435	335	22	of	of	ADP
easat-10435	335	23	participatory	participatory	ADJ
easat-10435	335	24	budgets	budget	NOUN
easat-10435	335	25	and	and	CCONJ
easat-10435	335	26	local	local	ADJ
easat-10435	335	27	consultation	consultation	NOUN
easat-10435	335	28	bodies	body	NOUN
easat-10435	335	29	.	.	PUNCT
easat-10435	336	1	5.2	5.2	NUM
easat-10435	336	2	.	.	PUNCT
easat-10435	337	1	dimensions	dimension	NOUN
easat-10435	337	2	of	of	ADP
easat-10435	337	3	internal	internal	ADJ
easat-10435	337	4	audit	audit	NOUN
easat-10435	337	5	contributing	contribute	VERB
easat-10435	337	6	to	to	ADP
easat-10435	337	7	local	local	ADJ
easat-10435	337	8	governance	governance	NOUN
easat-10435	337	9	internal	internal	ADJ
easat-10435	337	10	audit	audit	NOUN
easat-10435	337	11	plays	play	VERB
easat-10435	337	12	a	a	DET
easat-10435	337	13	strategic	strategic	ADJ
easat-10435	337	14	role	role	NOUN
easat-10435	337	15	in	in	ADP
easat-10435	337	16	enhancing	enhance	VERB
easat-10435	337	17	local	local	ADJ
easat-10435	337	18	governance	governance	NOUN
easat-10435	337	19	by	by	ADP
easat-10435	337	20	operating	operate	VERB
easat-10435	337	21	through	through	ADP
easat-10435	337	22	key	key	ADJ
easat-10435	337	23	dimensions	dimension	NOUN
easat-10435	337	24	such	such	ADJ
easat-10435	337	25	as	as	ADP
easat-10435	337	26	independence	independence	NOUN
easat-10435	337	27	,	,	PUNCT
easat-10435	337	28	auditor	auditor	NOUN
easat-10435	337	29	competence	competence	NOUN
easat-10435	337	30	,	,	PUNCT
easat-10435	337	31	transparency	transparency	NOUN
easat-10435	337	32	in	in	ADP
easat-10435	337	33	audit	audit	NOUN
easat-10435	337	34	reporting	reporting	NOUN
easat-10435	337	35	,	,	PUNCT
easat-10435	337	36	and	and	CCONJ
easat-10435	337	37	the	the	DET
easat-10435	337	38	followup	followup	NOUN
easat-10435	337	39	of	of	ADP
easat-10435	337	40	recommendations	recommendation	NOUN
easat-10435	337	41	.	.	PUNCT
easat-10435	338	1	independence	independence	NOUN
easat-10435	338	2	is	be	AUX
easat-10435	338	3	a	a	DET
easat-10435	338	4	critical	critical	ADJ
easat-10435	338	5	dimension	dimension	NOUN
easat-10435	338	6	of	of	ADP
easat-10435	338	7	internal	internal	ADJ
easat-10435	338	8	audit	audit	NOUN
easat-10435	338	9	,	,	PUNCT
easat-10435	338	10	ensuring	ensure	VERB
easat-10435	338	11	impartiality	impartiality	NOUN
easat-10435	338	12	and	and	CCONJ
easat-10435	338	13	objectivity	objectivity	NOUN
easat-10435	338	14	in	in	ADP
easat-10435	338	15	recommendations	recommendation	NOUN
easat-10435	338	16	,	,	PUNCT
easat-10435	338	17	thereby	thereby	ADV
easat-10435	338	18	reducing	reduce	VERB
easat-10435	338	19	opportunistic	opportunistic	ADJ
easat-10435	338	20	behaviors	behavior	NOUN
easat-10435	338	21	and	and	CCONJ
easat-10435	338	22	reinforcing	reinforce	VERB
easat-10435	338	23	public	public	ADJ
easat-10435	338	24	managers	manager	NOUN
easat-10435	338	25	’	’	PART
easat-10435	338	26	370	370	NUM
easat-10435	338	27	edelweiss	edelweiss	PROPN
easat-10435	338	28	applied	apply	VERB
easat-10435	338	29	science	science	NOUN
easat-10435	338	30	and	and	CCONJ
easat-10435	338	31	technology	technology	NOUN
easat-10435	338	32	issn	issn	PROPN
easat-10435	338	33	:	:	PUNCT
easat-10435	338	34	2576	2576	NUM
easat-10435	338	35	-	-	SYM
easat-10435	338	36	8484	8484	NUM
easat-10435	338	37	vol	vol	NOUN
easat-10435	338	38	.	.	PROPN
easat-10435	339	1	9	9	NUM
easat-10435	339	2	,	,	PUNCT
easat-10435	339	3	no	no	INTJ
easat-10435	339	4	.	.	NOUN
easat-10435	339	5	10	10	NUM
easat-10435	339	6	:	:	PUNCT
easat-10435	339	7	359	359	NUM
easat-10435	339	8	-	-	SYM
easat-10435	339	9	377	377	NUM
easat-10435	339	10	,	,	PUNCT
easat-10435	339	11	2025	2025	NUM
easat-10435	339	12	doi	doi	NOUN
easat-10435	339	13	:	:	PUNCT
easat-10435	339	14	10.55214/2576	10.55214/2576	NUM
easat-10435	339	15	-	-	SYM
easat-10435	339	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	339	17	©	©	PROPN
easat-10435	339	18	2025	2025	NUM
easat-10435	339	19	by	by	ADP
easat-10435	339	20	the	the	DET
easat-10435	339	21	authors	author	NOUN
easat-10435	339	22	;	;	PUNCT
easat-10435	339	23	licensee	licensee	PROPN
easat-10435	339	24	learning	learn	VERB
easat-10435	339	25	gate	gate	VERB
easat-10435	339	26	accountability	accountability	NOUN
easat-10435	339	27	.	.	PUNCT
easat-10435	340	1	various	various	ADJ
easat-10435	340	2	empirical	empirical	ADJ
easat-10435	340	3	studies	study	NOUN
easat-10435	340	4	across	across	ADP
easat-10435	340	5	different	different	ADJ
easat-10435	340	6	contexts	context	NOUN
easat-10435	340	7	illustrate	illustrate	VERB
easat-10435	340	8	the	the	DET
easat-10435	340	9	importance	importance	NOUN
easat-10435	340	10	of	of	ADP
easat-10435	340	11	independence	independence	NOUN
easat-10435	340	12	using	use	VERB
easat-10435	340	13	rigorous	rigorous	ADJ
easat-10435	340	14	methodologies	methodology	NOUN
easat-10435	340	15	.	.	PUNCT
easat-10435	341	1	in	in	ADP
easat-10435	341	2	ghana	ghana	PROPN
easat-10435	341	3	,	,	PUNCT
easat-10435	341	4	asiedu	asiedu	PROPN
easat-10435	341	5	and	and	CCONJ
easat-10435	341	6	deffor	deffor	PROPN
easat-10435	341	7	[	[	X
easat-10435	341	8	43	43	NUM
easat-10435	341	9	]	]	PUNCT
easat-10435	341	10	conducted	conduct	VERB
easat-10435	341	11	extensive	extensive	ADJ
easat-10435	341	12	surveys	survey	NOUN
easat-10435	341	13	among	among	ADP
easat-10435	341	14	public	public	ADJ
easat-10435	341	15	officials	official	NOUN
easat-10435	341	16	,	,	PUNCT
easat-10435	341	17	revealing	reveal	VERB
easat-10435	341	18	that	that	SCONJ
easat-10435	341	19	independent	independent	ADJ
easat-10435	341	20	internal	internal	ADJ
easat-10435	341	21	auditors	auditor	NOUN
easat-10435	341	22	are	be	AUX
easat-10435	341	23	more	more	ADV
easat-10435	341	24	effective	effective	ADJ
easat-10435	341	25	in	in	ADP
easat-10435	341	26	reporting	report	VERB
easat-10435	341	27	irregularities	irregularity	NOUN
easat-10435	341	28	,	,	PUNCT
easat-10435	341	29	thereby	thereby	ADV
easat-10435	341	30	enhancing	enhance	VERB
easat-10435	341	31	transparency	transparency	NOUN
easat-10435	341	32	and	and	CCONJ
easat-10435	341	33	limiting	limit	VERB
easat-10435	341	34	corrupt	corrupt	ADJ
easat-10435	341	35	practices	practice	NOUN
easat-10435	341	36	in	in	ADP
easat-10435	341	37	public	public	ADJ
easat-10435	341	38	administration	administration	NOUN
easat-10435	341	39	.	.	PUNCT
easat-10435	342	1	d'onza	d'onza	PROPN
easat-10435	342	2	et	et	PROPN
easat-10435	342	3	al	al	PROPN
easat-10435	342	4	.	.	PUNCT
easat-10435	343	1	[	[	X
easat-10435	343	2	44	44	NUM
easat-10435	343	3	]	]	PUNCT
easat-10435	343	4	in	in	ADP
easat-10435	343	5	an	an	DET
easat-10435	343	6	international	international	ADJ
easat-10435	343	7	survey	survey	NOUN
easat-10435	343	8	of	of	ADP
easat-10435	343	9	1,800	1,800	NUM
easat-10435	343	10	internal	internal	ADJ
easat-10435	343	11	auditors	auditor	NOUN
easat-10435	343	12	from	from	ADP
easat-10435	343	13	the	the	DET
easat-10435	343	14	private	private	ADJ
easat-10435	343	15	and	and	CCONJ
easat-10435	343	16	public	public	ADJ
easat-10435	343	17	sectors	sector	NOUN
easat-10435	343	18	,	,	PUNCT
easat-10435	343	19	using	use	VERB
easat-10435	343	20	a	a	DET
easat-10435	343	21	quantitative	quantitative	ADJ
easat-10435	343	22	approach	approach	NOUN
easat-10435	343	23	to	to	PART
easat-10435	343	24	demonstrate	demonstrate	VERB
easat-10435	343	25	that	that	SCONJ
easat-10435	343	26	auditor	auditor	NOUN
easat-10435	343	27	independence	independence	NOUN
easat-10435	343	28	is	be	AUX
easat-10435	343	29	crucial	crucial	ADJ
easat-10435	343	30	for	for	ADP
easat-10435	343	31	providing	provide	VERB
easat-10435	343	32	objective	objective	ADJ
easat-10435	343	33	assessments	assessment	NOUN
easat-10435	343	34	of	of	ADP
easat-10435	343	35	organizational	organizational	ADJ
easat-10435	343	36	processes	process	NOUN
easat-10435	343	37	,	,	PUNCT
easat-10435	343	38	which	which	PRON
easat-10435	343	39	directly	directly	ADV
easat-10435	343	40	improves	improve	VERB
easat-10435	343	41	governance	governance	NOUN
easat-10435	343	42	and	and	CCONJ
easat-10435	343	43	resource	resource	NOUN
easat-10435	343	44	efficiency	efficiency	NOUN
easat-10435	343	45	.	.	PUNCT
easat-10435	344	1	in	in	ADP
easat-10435	344	2	the	the	DET
easat-10435	344	3	private	private	ADJ
easat-10435	344	4	sector	sector	NOUN
easat-10435	344	5	,	,	PUNCT
easat-10435	344	6	zarai	zarai	NOUN
easat-10435	344	7	and	and	CCONJ
easat-10435	344	8	bettabai	bettabai	NOUN
easat-10435	344	9	[	[	X
easat-10435	344	10	48	48	NUM
easat-10435	344	11	]	]	PUNCT
easat-10435	344	12	conducted	conduct	VERB
easat-10435	344	13	a	a	DET
easat-10435	344	14	quantitative	quantitative	ADJ
easat-10435	344	15	study	study	NOUN
easat-10435	344	16	on	on	ADP
easat-10435	344	17	100	100	NUM
easat-10435	344	18	u.s	u.s	PROPN
easat-10435	344	19	.	.	PROPN
easat-10435	344	20	companies	company	NOUN
easat-10435	344	21	,	,	PUNCT
easat-10435	344	22	using	use	VERB
easat-10435	344	23	financial	financial	ADJ
easat-10435	344	24	data	datum	NOUN
easat-10435	344	25	to	to	PART
easat-10435	344	26	show	show	VERB
easat-10435	344	27	that	that	SCONJ
easat-10435	344	28	audit	audit	NOUN
easat-10435	344	29	committee	committee	NOUN
easat-10435	344	30	independence	independence	NOUN
easat-10435	344	31	determined	determine	VERB
easat-10435	344	32	by	by	ADP
easat-10435	344	33	the	the	DET
easat-10435	344	34	proportion	proportion	NOUN
easat-10435	344	35	of	of	ADP
easat-10435	344	36	external	external	ADJ
easat-10435	344	37	members	member	NOUN
easat-10435	344	38	correlates	correlate	VERB
easat-10435	344	39	positively	positively	ADV
easat-10435	344	40	with	with	ADP
easat-10435	344	41	the	the	DET
easat-10435	344	42	quality	quality	NOUN
easat-10435	344	43	of	of	ADP
easat-10435	344	44	financial	financial	ADJ
easat-10435	344	45	statements	statement	NOUN
easat-10435	344	46	and	and	CCONJ
easat-10435	344	47	management	management	NOUN
easat-10435	344	48	practices	practice	NOUN
easat-10435	344	49	.	.	PUNCT
easat-10435	345	1	although	although	SCONJ
easat-10435	345	2	conducted	conduct	VERB
easat-10435	345	3	in	in	ADP
easat-10435	345	4	a	a	DET
easat-10435	345	5	private	private	ADJ
easat-10435	345	6	-	-	PUNCT
easat-10435	345	7	sector	sector	NOUN
easat-10435	345	8	context	context	NOUN
easat-10435	345	9	,	,	PUNCT
easat-10435	345	10	this	this	DET
easat-10435	345	11	study	study	NOUN
easat-10435	345	12	underscores	underscore	VERB
easat-10435	345	13	the	the	DET
easat-10435	345	14	significance	significance	NOUN
easat-10435	345	15	of	of	ADP
easat-10435	345	16	independent	independent	ADJ
easat-10435	345	17	audit	audit	NOUN
easat-10435	345	18	bodies	body	NOUN
easat-10435	345	19	,	,	PUNCT
easat-10435	345	20	a	a	DET
easat-10435	345	21	principle	principle	NOUN
easat-10435	345	22	equally	equally	ADV
easat-10435	345	23	vital	vital	ADJ
easat-10435	345	24	for	for	ADP
easat-10435	345	25	enhancing	enhance	VERB
easat-10435	345	26	transparency	transparency	NOUN
easat-10435	345	27	and	and	CCONJ
easat-10435	345	28	efficiency	efficiency	NOUN
easat-10435	345	29	in	in	ADP
easat-10435	345	30	the	the	DET
easat-10435	345	31	public	public	ADJ
easat-10435	345	32	sector	sector	NOUN
easat-10435	345	33	.	.	PUNCT
easat-10435	346	1	in	in	ADP
easat-10435	346	2	morocco	morocco	PROPN
easat-10435	346	3	,	,	PUNCT
easat-10435	346	4	toubtou	toubtou	NOUN
easat-10435	346	5	and	and	CCONJ
easat-10435	346	6	naimi	naimi	NOUN
easat-10435	346	7	[	[	X
easat-10435	346	8	35	35	NUM
easat-10435	346	9	]	]	PUNCT
easat-10435	346	10	emphasize	emphasize	VERB
easat-10435	346	11	that	that	SCONJ
easat-10435	346	12	a	a	DET
easat-10435	346	13	lack	lack	NOUN
easat-10435	346	14	of	of	ADP
easat-10435	346	15	independence	independence	NOUN
easat-10435	346	16	undermines	undermine	VERB
easat-10435	346	17	auditors	auditor	NOUN
easat-10435	346	18	’	'	PUNCT
easat-10435	346	19	ability	ability	NOUN
easat-10435	346	20	to	to	PART
easat-10435	346	21	provide	provide	VERB
easat-10435	346	22	impartial	impartial	ADJ
easat-10435	346	23	recommendations	recommendation	NOUN
easat-10435	346	24	,	,	PUNCT
easat-10435	346	25	as	as	SCONJ
easat-10435	346	26	local	local	ADJ
easat-10435	346	27	elected	elect	VERB
easat-10435	346	28	officials	official	NOUN
easat-10435	346	29	and	and	CCONJ
easat-10435	346	30	managers	manager	NOUN
easat-10435	346	31	exert	exert	VERB
easat-10435	346	32	pressure	pressure	NOUN
easat-10435	346	33	on	on	ADP
easat-10435	346	34	audit	audit	NOUN
easat-10435	346	35	units	unit	NOUN
easat-10435	346	36	.	.	PUNCT
easat-10435	347	1	gharrafi	gharrafi	PROPN
easat-10435	347	2	et	et	PROPN
easat-10435	347	3	al	al	PROPN
easat-10435	347	4	.	.	PUNCT
easat-10435	348	1	[	[	X
easat-10435	348	2	34	34	NUM
easat-10435	348	3	]	]	PUNCT
easat-10435	348	4	highlight	highlight	VERB
easat-10435	348	5	that	that	SCONJ
easat-10435	348	6	in	in	ADP
easat-10435	348	7	several	several	ADJ
easat-10435	348	8	moroccan	moroccan	ADJ
easat-10435	348	9	municipalities	municipality	NOUN
easat-10435	348	10	,	,	PUNCT
easat-10435	348	11	internal	internal	ADJ
easat-10435	348	12	audit	audit	NOUN
easat-10435	348	13	units	unit	NOUN
easat-10435	348	14	are	be	AUX
easat-10435	348	15	directly	directly	ADV
easat-10435	348	16	attached	attach	VERB
easat-10435	348	17	to	to	ADP
easat-10435	348	18	executive	executive	ADJ
easat-10435	348	19	bodies	body	NOUN
easat-10435	348	20	,	,	PUNCT
easat-10435	348	21	compromising	compromise	VERB
easat-10435	348	22	their	their	PRON
easat-10435	348	23	neutrality	neutrality	NOUN
easat-10435	348	24	and	and	CCONJ
easat-10435	348	25	authority	authority	NOUN
easat-10435	348	26	in	in	ADP
easat-10435	348	27	overseeing	oversee	VERB
easat-10435	348	28	public	public	ADJ
easat-10435	348	29	finances	finance	NOUN
easat-10435	348	30	.	.	PUNCT
easat-10435	349	1	nejjari	nejjari	PROPN
easat-10435	349	2	et	et	PROPN
easat-10435	349	3	al	al	PROPN
easat-10435	349	4	.	.	PUNCT
easat-10435	350	1	[	[	X
easat-10435	350	2	53	53	NUM
easat-10435	350	3	]	]	PUNCT
easat-10435	350	4	,	,	PUNCT
easat-10435	350	5	through	through	ADP
easat-10435	350	6	quantitative	quantitative	ADJ
easat-10435	350	7	analysis	analysis	NOUN
easat-10435	350	8	,	,	PUNCT
easat-10435	350	9	demonstrate	demonstrate	VERB
easat-10435	350	10	that	that	SCONJ
easat-10435	350	11	auditor	auditor	NOUN
easat-10435	350	12	independence	independence	NOUN
easat-10435	350	13	significantly	significantly	ADV
easat-10435	350	14	influences	influence	VERB
easat-10435	350	15	the	the	DET
easat-10435	350	16	effective	effective	ADJ
easat-10435	350	17	implementation	implementation	NOUN
easat-10435	350	18	of	of	ADP
easat-10435	350	19	audit	audit	NOUN
easat-10435	350	20	recommendations	recommendation	NOUN
easat-10435	350	21	and	and	CCONJ
easat-10435	350	22	strengthens	strengthen	VERB
easat-10435	350	23	good	good	ADJ
easat-10435	350	24	local	local	ADJ
easat-10435	350	25	governance	governance	NOUN
easat-10435	350	26	.	.	PUNCT
easat-10435	351	1	el	el	PROPN
easat-10435	351	2	kadiri	kadiri	PROPN
easat-10435	351	3	and	and	CCONJ
easat-10435	351	4	gallouj	gallouj	NOUN
easat-10435	351	5	[	[	X
easat-10435	351	6	17	17	NUM
easat-10435	351	7	]	]	PUNCT
easat-10435	351	8	advocate	advocate	NOUN
easat-10435	351	9	for	for	ADP
easat-10435	351	10	mechanisms	mechanism	NOUN
easat-10435	351	11	that	that	PRON
easat-10435	351	12	ensure	ensure	VERB
easat-10435	351	13	auditor	auditor	NOUN
easat-10435	351	14	autonomy	autonomy	NOUN
easat-10435	351	15	,	,	PUNCT
easat-10435	351	16	such	such	ADJ
easat-10435	351	17	as	as	ADP
easat-10435	351	18	independent	independent	ADJ
easat-10435	351	19	audit	audit	NOUN
easat-10435	351	20	committees	committee	NOUN
easat-10435	351	21	and	and	CCONJ
easat-10435	351	22	a	a	DET
easat-10435	351	23	reinforced	reinforce	VERB
easat-10435	351	24	legal	legal	ADJ
easat-10435	351	25	framework	framework	NOUN
easat-10435	351	26	regulating	regulate	VERB
easat-10435	351	27	their	their	PRON
easat-10435	351	28	duties	duty	NOUN
easat-10435	351	29	.	.	PUNCT
easat-10435	352	1	auditor	auditor	NOUN
easat-10435	352	2	competence	competence	NOUN
easat-10435	352	3	is	be	AUX
easat-10435	352	4	another	another	DET
easat-10435	352	5	essential	essential	ADJ
easat-10435	352	6	factor	factor	NOUN
easat-10435	352	7	in	in	ADP
easat-10435	352	8	ensuring	ensure	VERB
easat-10435	352	9	the	the	DET
easat-10435	352	10	relevance	relevance	NOUN
easat-10435	352	11	and	and	CCONJ
easat-10435	352	12	applicability	applicability	NOUN
easat-10435	352	13	of	of	ADP
easat-10435	352	14	audit	audit	NOUN
easat-10435	352	15	recommendations	recommendation	NOUN
easat-10435	352	16	.	.	PUNCT
easat-10435	353	1	barney	barney	NOUN
easat-10435	353	2	[	[	X
easat-10435	353	3	54	54	NUM
easat-10435	353	4	]	]	PUNCT
easat-10435	353	5	highlights	highlight	VERB
easat-10435	353	6	the	the	DET
easat-10435	353	7	importance	importance	NOUN
easat-10435	353	8	of	of	ADP
easat-10435	353	9	human	human	ADJ
easat-10435	353	10	skills	skill	NOUN
easat-10435	353	11	as	as	ADP
easat-10435	353	12	a	a	DET
easat-10435	353	13	strategic	strategic	ADJ
easat-10435	353	14	resource	resource	NOUN
easat-10435	353	15	for	for	ADP
easat-10435	353	16	organizations	organization	NOUN
easat-10435	353	17	.	.	PUNCT
easat-10435	354	1	he	he	PRON
easat-10435	354	2	argues	argue	VERB
easat-10435	354	3	that	that	SCONJ
easat-10435	354	4	for	for	SCONJ
easat-10435	354	5	competence	competence	NOUN
easat-10435	354	6	to	to	PART
easat-10435	354	7	become	become	VERB
easat-10435	354	8	a	a	DET
easat-10435	354	9	competitive	competitive	ADJ
easat-10435	354	10	advantage	advantage	NOUN
easat-10435	354	11	,	,	PUNCT
easat-10435	354	12	it	it	PRON
easat-10435	354	13	must	must	AUX
easat-10435	354	14	be	be	AUX
easat-10435	354	15	rare	rare	ADJ
easat-10435	354	16	,	,	PUNCT
easat-10435	354	17	valuable	valuable	ADJ
easat-10435	354	18	,	,	PUNCT
easat-10435	354	19	and	and	CCONJ
easat-10435	354	20	difficult	difficult	ADJ
easat-10435	354	21	to	to	PART
easat-10435	354	22	imitate	imitate	VERB
easat-10435	354	23	.	.	PUNCT
easat-10435	355	1	in	in	ADP
easat-10435	355	2	this	this	DET
easat-10435	355	3	context	context	NOUN
easat-10435	355	4	,	,	PUNCT
easat-10435	355	5	an	an	DET
easat-10435	355	6	internal	internal	ADJ
easat-10435	355	7	auditor	auditor	NOUN
easat-10435	355	8	with	with	ADP
easat-10435	355	9	specialized	specialized	ADJ
easat-10435	355	10	skills	skill	NOUN
easat-10435	355	11	,	,	PUNCT
easat-10435	355	12	such	such	ADJ
easat-10435	355	13	as	as	ADP
easat-10435	355	14	critical	critical	ADJ
easat-10435	355	15	process	process	NOUN
easat-10435	355	16	analysis	analysis	NOUN
easat-10435	355	17	or	or	CCONJ
easat-10435	355	18	latent	latent	NOUN
easat-10435	355	19	risk	risk	NOUN
easat-10435	355	20	identification	identification	NOUN
easat-10435	355	21	,	,	PUNCT
easat-10435	355	22	represents	represent	VERB
easat-10435	355	23	a	a	DET
easat-10435	355	24	major	major	ADJ
easat-10435	355	25	strategic	strategic	ADJ
easat-10435	355	26	asset	asset	NOUN
easat-10435	355	27	for	for	ADP
easat-10435	355	28	an	an	DET
easat-10435	355	29	organization	organization	NOUN
easat-10435	355	30	.	.	PUNCT
easat-10435	356	1	these	these	DET
easat-10435	356	2	skills	skill	NOUN
easat-10435	356	3	,	,	PUNCT
easat-10435	356	4	due	due	ADP
easat-10435	356	5	to	to	ADP
easat-10435	356	6	their	their	PRON
easat-10435	356	7	distinctiveness	distinctiveness	NOUN
easat-10435	356	8	and	and	CCONJ
easat-10435	356	9	complexity	complexity	NOUN
easat-10435	356	10	,	,	PUNCT
easat-10435	356	11	help	help	VERB
easat-10435	356	12	organizations	organization	NOUN
easat-10435	356	13	strengthen	strengthen	VERB
easat-10435	356	14	governance	governance	NOUN
easat-10435	356	15	and	and	CCONJ
easat-10435	356	16	differentiate	differentiate	VERB
easat-10435	356	17	themselves	themselves	PRON
easat-10435	356	18	in	in	ADP
easat-10435	356	19	the	the	DET
easat-10435	356	20	long	long	ADJ
easat-10435	356	21	run	run	NOUN
easat-10435	356	22	.	.	PUNCT
easat-10435	357	1	several	several	ADJ
easat-10435	357	2	empirical	empirical	ADJ
easat-10435	357	3	studies	study	NOUN
easat-10435	357	4	confirm	confirm	VERB
easat-10435	357	5	this	this	DET
easat-10435	357	6	importance	importance	NOUN
easat-10435	357	7	in	in	ADP
easat-10435	357	8	different	different	ADJ
easat-10435	357	9	contexts	contexts	NOUN
easat-10435	357	10	.	.	PUNCT
easat-10435	358	1	kinyua	kinyua	PROPN
easat-10435	358	2	et	et	PROPN
easat-10435	358	3	al	al	PROPN
easat-10435	358	4	.	.	PUNCT
easat-10435	359	1	[	[	X
easat-10435	359	2	45	45	NUM
easat-10435	359	3	]	]	PUNCT
easat-10435	359	4	,	,	PUNCT
easat-10435	359	5	through	through	ADP
easat-10435	359	6	a	a	DET
easat-10435	359	7	quantitative	quantitative	ADJ
easat-10435	359	8	survey	survey	NOUN
easat-10435	359	9	of	of	ADP
easat-10435	359	10	companies	company	NOUN
easat-10435	359	11	listed	list	VERB
easat-10435	359	12	on	on	ADP
easat-10435	359	13	the	the	DET
easat-10435	359	14	nairobi	nairobi	PROPN
easat-10435	359	15	stock	stock	PROPN
easat-10435	359	16	exchange	exchange	PROPN
easat-10435	359	17	,	,	PUNCT
easat-10435	359	18	it	it	PRON
easat-10435	359	19	is	be	AUX
easat-10435	359	20	emphasize	emphasize	VERB
easat-10435	359	21	that	that	SCONJ
easat-10435	359	22	internal	internal	ADJ
easat-10435	359	23	auditor	auditor	NOUN
easat-10435	359	24	competence	competence	NOUN
easat-10435	359	25	is	be	AUX
easat-10435	359	26	essential	essential	ADJ
easat-10435	359	27	for	for	ADP
easat-10435	359	28	effective	effective	ADJ
easat-10435	359	29	internal	internal	ADJ
easat-10435	359	30	controls	control	NOUN
easat-10435	359	31	,	,	PUNCT
easat-10435	359	32	which	which	PRON
easat-10435	359	33	positively	positively	ADV
easat-10435	359	34	impact	impact	VERB
easat-10435	359	35	corporate	corporate	ADJ
easat-10435	359	36	financial	financial	ADJ
easat-10435	359	37	performance	performance	NOUN
easat-10435	359	38	.	.	PUNCT
easat-10435	360	1	in	in	ADP
easat-10435	360	2	tanzania	tanzania	PROPN
easat-10435	360	3	,	,	PUNCT
easat-10435	360	4	mbelwa	mbelwa	PROPN
easat-10435	360	5	et	et	PROPN
easat-10435	360	6	al	al	PROPN
easat-10435	360	7	.	.	PUNCT
easat-10435	361	1	[	[	X
easat-10435	361	2	41	41	NUM
easat-10435	361	3	]	]	PUNCT
easat-10435	361	4	highlight	highlight	VERB
easat-10435	361	5	the	the	DET
easat-10435	361	6	role	role	NOUN
easat-10435	361	7	of	of	ADP
easat-10435	361	8	auditor	auditor	NOUN
easat-10435	361	9	competence	competence	NOUN
easat-10435	361	10	in	in	ADP
easat-10435	361	11	implementing	implement	VERB
easat-10435	361	12	accrual	accrual	ADJ
easat-10435	361	13	accounting	accounting	NOUN
easat-10435	361	14	in	in	ADP
easat-10435	361	15	the	the	DET
easat-10435	361	16	public	public	ADJ
easat-10435	361	17	sector	sector	NOUN
easat-10435	361	18	,	,	PUNCT
easat-10435	361	19	identifying	identify	VERB
easat-10435	361	20	it	it	PRON
easat-10435	361	21	as	as	ADP
easat-10435	361	22	a	a	DET
easat-10435	361	23	key	key	ADJ
easat-10435	361	24	factor	factor	NOUN
easat-10435	361	25	in	in	ADP
easat-10435	361	26	ensuring	ensure	VERB
easat-10435	361	27	the	the	DET
easat-10435	361	28	success	success	NOUN
easat-10435	361	29	of	of	ADP
easat-10435	361	30	accounting	accounting	NOUN
easat-10435	361	31	reforms	reform	NOUN
easat-10435	361	32	and	and	CCONJ
easat-10435	361	33	managerial	managerial	ADJ
easat-10435	361	34	accountability	accountability	NOUN
easat-10435	361	35	.	.	PUNCT
easat-10435	362	1	andrews	andrews	PROPN
easat-10435	362	2	and	and	CCONJ
easat-10435	362	3	shah	shah	PROPN
easat-10435	362	4	[	[	X
easat-10435	362	5	51	51	NUM
easat-10435	362	6	]	]	PUNCT
easat-10435	362	7	demonstrate	demonstrate	VERB
easat-10435	362	8	that	that	SCONJ
easat-10435	362	9	expert	expert	ADJ
easat-10435	362	10	internal	internal	ADJ
easat-10435	362	11	auditors	auditor	NOUN
easat-10435	362	12	contribute	contribute	VERB
easat-10435	362	13	to	to	ADP
easat-10435	362	14	more	more	ADV
easat-10435	362	15	efficient	efficient	ADJ
easat-10435	362	16	public	public	ADJ
easat-10435	362	17	service	service	NOUN
easat-10435	362	18	management	management	NOUN
easat-10435	362	19	,	,	PUNCT
easat-10435	362	20	leading	lead	VERB
easat-10435	362	21	to	to	ADP
easat-10435	362	22	greater	great	ADJ
easat-10435	362	23	citizen	citizen	NOUN
easat-10435	362	24	satisfaction	satisfaction	NOUN
easat-10435	362	25	.	.	PUNCT
easat-10435	363	1	in	in	ADP
easat-10435	363	2	morocco	morocco	PROPN
easat-10435	363	3	,	,	PUNCT
easat-10435	363	4	toubtou	toubtou	NOUN
easat-10435	363	5	and	and	CCONJ
easat-10435	363	6	naimi	naimi	NOUN
easat-10435	363	7	[	[	X
easat-10435	363	8	35	35	NUM
easat-10435	363	9	]	]	PUNCT
easat-10435	363	10	indicate	indicate	VERB
easat-10435	363	11	that	that	SCONJ
easat-10435	363	12	a	a	DET
easat-10435	363	13	lack	lack	NOUN
easat-10435	363	14	of	of	ADP
easat-10435	363	15	specialized	specialized	ADJ
easat-10435	363	16	training	training	NOUN
easat-10435	363	17	among	among	ADP
easat-10435	363	18	internal	internal	ADJ
easat-10435	363	19	auditors	auditor	NOUN
easat-10435	363	20	limits	limit	VERB
easat-10435	363	21	their	their	PRON
easat-10435	363	22	ability	ability	NOUN
easat-10435	363	23	to	to	PART
easat-10435	363	24	identify	identify	VERB
easat-10435	363	25	dysfunctions	dysfunction	NOUN
easat-10435	363	26	and	and	CCONJ
easat-10435	363	27	propose	propose	VERB
easat-10435	363	28	recommendations	recommendation	NOUN
easat-10435	363	29	suited	suit	VERB
easat-10435	363	30	to	to	ADP
easat-10435	363	31	local	local	ADJ
easat-10435	363	32	realities	reality	NOUN
easat-10435	363	33	.	.	PUNCT
easat-10435	364	1	nejjari	nejjari	PROPN
easat-10435	364	2	et	et	PROPN
easat-10435	364	3	al	al	PROPN
easat-10435	364	4	.	.	PUNCT
easat-10435	365	1	[	[	X
easat-10435	365	2	53	53	NUM
easat-10435	365	3	]	]	PUNCT
easat-10435	365	4	demonstrate	demonstrate	VERB
easat-10435	365	5	that	that	SCONJ
easat-10435	365	6	municipalities	municipality	NOUN
easat-10435	365	7	with	with	ADP
easat-10435	365	8	qualified	qualified	ADJ
easat-10435	365	9	auditors	auditor	NOUN
easat-10435	365	10	experience	experience	VERB
easat-10435	365	11	better	well	ADJ
easat-10435	365	12	implementation	implementation	NOUN
easat-10435	365	13	of	of	ADP
easat-10435	365	14	recommendations	recommendation	NOUN
easat-10435	365	15	and	and	CCONJ
easat-10435	365	16	improved	improve	VERB
easat-10435	365	17	financial	financial	ADJ
easat-10435	365	18	governance	governance	NOUN
easat-10435	365	19	.	.	PUNCT
easat-10435	366	1	el	el	PROPN
easat-10435	366	2	kadiri	kadiri	PROPN
easat-10435	366	3	and	and	CCONJ
easat-10435	366	4	gallouj	gallouj	NOUN
easat-10435	366	5	[	[	X
easat-10435	366	6	17	17	NUM
easat-10435	366	7	]	]	PUNCT
easat-10435	366	8	recommend	recommend	VERB
easat-10435	366	9	the	the	DET
easat-10435	366	10	establishment	establishment	NOUN
easat-10435	366	11	of	of	ADP
easat-10435	366	12	certification	certification	NOUN
easat-10435	366	13	programs	program	NOUN
easat-10435	366	14	and	and	CCONJ
easat-10435	366	15	continuous	continuous	ADJ
easat-10435	366	16	training	training	NOUN
easat-10435	366	17	to	to	PART
easat-10435	366	18	further	far	ADV
easat-10435	366	19	professionalize	professionalize	VERB
easat-10435	366	20	the	the	DET
easat-10435	366	21	internal	internal	ADJ
easat-10435	366	22	audit	audit	NOUN
easat-10435	366	23	function	function	NOUN
easat-10435	366	24	.	.	PUNCT
easat-10435	367	1	transparency	transparency	NOUN
easat-10435	367	2	and	and	CCONJ
easat-10435	367	3	communication	communication	NOUN
easat-10435	367	4	of	of	ADP
easat-10435	367	5	audit	audit	NOUN
easat-10435	367	6	results	result	NOUN
easat-10435	367	7	are	be	AUX
easat-10435	367	8	crucial	crucial	ADJ
easat-10435	367	9	for	for	ADP
easat-10435	367	10	strengthening	strengthen	VERB
easat-10435	367	11	public	public	ADJ
easat-10435	367	12	trust	trust	NOUN
easat-10435	367	13	and	and	CCONJ
easat-10435	367	14	enhancing	enhance	VERB
easat-10435	367	15	institutional	institutional	ADJ
easat-10435	367	16	legitimacy	legitimacy	NOUN
easat-10435	367	17	by	by	ADP
easat-10435	367	18	fostering	foster	VERB
easat-10435	367	19	an	an	DET
easat-10435	367	20	open	open	ADJ
easat-10435	367	21	dialogue	dialogue	NOUN
easat-10435	367	22	between	between	ADP
easat-10435	367	23	stakeholders	stakeholder	NOUN
easat-10435	367	24	.	.	PUNCT
easat-10435	368	1	freeman	freeman	PROPN
easat-10435	369	1	[	[	X
easat-10435	369	2	55	55	NUM
easat-10435	369	3	]	]	PUNCT
easat-10435	369	4	initially	initially	ADV
easat-10435	369	5	developed	develop	VERB
easat-10435	369	6	stakeholder	stakeholder	NOUN
easat-10435	369	7	theory	theory	NOUN
easat-10435	369	8	within	within	ADP
easat-10435	369	9	the	the	DET
easat-10435	369	10	corporate	corporate	ADJ
easat-10435	369	11	context	context	NOUN
easat-10435	369	12	,	,	PUNCT
easat-10435	369	13	but	but	CCONJ
easat-10435	369	14	this	this	DET
easat-10435	369	15	approach	approach	NOUN
easat-10435	369	16	has	have	AUX
easat-10435	369	17	expanded	expand	VERB
easat-10435	369	18	to	to	ADP
easat-10435	369	19	public	public	ADJ
easat-10435	369	20	governance	governance	NOUN
easat-10435	369	21	,	,	PUNCT
easat-10435	369	22	emphasizing	emphasize	VERB
easat-10435	369	23	the	the	DET
easat-10435	369	24	importance	importance	NOUN
easat-10435	369	25	of	of	ADP
easat-10435	369	26	clear	clear	ADJ
easat-10435	369	27	and	and	CCONJ
easat-10435	369	28	accessible	accessible	ADJ
easat-10435	369	29	information	information	NOUN
easat-10435	369	30	to	to	PART
easat-10435	369	31	ensure	ensure	VERB
easat-10435	369	32	accountability	accountability	NOUN
easat-10435	369	33	and	and	CCONJ
easat-10435	369	34	encourage	encourage	VERB
easat-10435	369	35	responsible	responsible	ADJ
easat-10435	369	36	management	management	NOUN
easat-10435	369	37	.	.	PUNCT
easat-10435	370	1	björkman	björkman	NOUN
easat-10435	370	2	and	and	CCONJ
easat-10435	370	3	svensson	svensson	PROPN
easat-10435	371	1	[	[	X
easat-10435	371	2	47	47	NUM
easat-10435	371	3	]	]	PUNCT
easat-10435	371	4	demonstrate	demonstrate	VERB
easat-10435	371	5	that	that	SCONJ
easat-10435	371	6	publishing	publish	VERB
easat-10435	371	7	public	public	ADJ
easat-10435	371	8	service	service	NOUN
easat-10435	371	9	performance	performance	NOUN
easat-10435	371	10	data	datum	NOUN
easat-10435	371	11	reduces	reduce	VERB
easat-10435	371	12	abuses	abuse	NOUN
easat-10435	371	13	of	of	ADP
easat-10435	371	14	power	power	NOUN
easat-10435	371	15	and	and	CCONJ
easat-10435	371	16	increases	increase	VERB
easat-10435	371	17	user	user	NOUN
easat-10435	371	18	satisfaction	satisfaction	NOUN
easat-10435	371	19	by	by	ADP
easat-10435	371	20	empowering	empower	VERB
easat-10435	371	21	citizens	citizen	NOUN
easat-10435	371	22	to	to	PART
easat-10435	371	23	evaluate	evaluate	VERB
easat-10435	371	24	service	service	NOUN
easat-10435	371	25	delivery	delivery	NOUN
easat-10435	371	26	.	.	PUNCT
easat-10435	372	1	371	371	NUM
easat-10435	372	2	edelweiss	edelweiss	PROPN
easat-10435	372	3	applied	apply	VERB
easat-10435	372	4	science	science	NOUN
easat-10435	372	5	and	and	CCONJ
easat-10435	372	6	technology	technology	NOUN
easat-10435	372	7	issn	issn	PROPN
easat-10435	372	8	:	:	PUNCT
easat-10435	372	9	2576	2576	NUM
easat-10435	372	10	-	-	SYM
easat-10435	372	11	8484	8484	NUM
easat-10435	372	12	vol	vol	NOUN
easat-10435	372	13	.	.	PROPN
easat-10435	373	1	9	9	NUM
easat-10435	373	2	,	,	PUNCT
easat-10435	373	3	no	no	INTJ
easat-10435	373	4	.	.	NOUN
easat-10435	373	5	10	10	NUM
easat-10435	373	6	:	:	PUNCT
easat-10435	373	7	359	359	NUM
easat-10435	373	8	-	-	SYM
easat-10435	373	9	377	377	NUM
easat-10435	373	10	,	,	PUNCT
easat-10435	373	11	2025	2025	NUM
easat-10435	373	12	doi	doi	NOUN
easat-10435	373	13	:	:	PUNCT
easat-10435	373	14	10.55214/2576	10.55214/2576	NUM
easat-10435	373	15	-	-	SYM
easat-10435	373	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	373	17	©	©	PROPN
easat-10435	373	18	2025	2025	NUM
easat-10435	373	19	by	by	ADP
easat-10435	373	20	the	the	DET
easat-10435	373	21	authors	author	NOUN
easat-10435	373	22	;	;	PUNCT
easat-10435	373	23	licensee	licensee	PROPN
easat-10435	373	24	learning	learning	NOUN
easat-10435	373	25	gate	gate	NOUN
easat-10435	373	26	similarly	similarly	ADV
easat-10435	373	27	,	,	PUNCT
easat-10435	373	28	in	in	ADP
easat-10435	373	29	india	india	PROPN
easat-10435	373	30	,	,	PUNCT
easat-10435	373	31	paul	paul	PROPN
easat-10435	374	1	[	[	X
easat-10435	374	2	56	56	NUM
easat-10435	374	3	]	]	PUNCT
easat-10435	374	4	,	,	PUNCT
easat-10435	374	5	through	through	ADP
easat-10435	374	6	qualitative	qualitative	ADJ
easat-10435	374	7	interviews	interview	NOUN
easat-10435	374	8	,	,	PUNCT
easat-10435	374	9	found	find	VERB
easat-10435	374	10	that	that	SCONJ
easat-10435	374	11	transparency	transparency	NOUN
easat-10435	374	12	in	in	ADP
easat-10435	374	13	resource	resource	NOUN
easat-10435	374	14	allocation	allocation	NOUN
easat-10435	374	15	enhances	enhance	VERB
easat-10435	374	16	trust	trust	NOUN
easat-10435	374	17	in	in	ADP
easat-10435	374	18	local	local	ADJ
easat-10435	374	19	authorities	authority	NOUN
easat-10435	374	20	and	and	CCONJ
easat-10435	374	21	improves	improve	VERB
easat-10435	374	22	public	public	ADJ
easat-10435	374	23	resource	resource	NOUN
easat-10435	374	24	utilization	utilization	NOUN
easat-10435	374	25	.	.	PUNCT
easat-10435	375	1	in	in	ADP
easat-10435	375	2	morocco	morocco	PROPN
easat-10435	375	3	,	,	PUNCT
easat-10435	375	4	nejjari	nejjari	NOUN
easat-10435	375	5	et	et	PROPN
easat-10435	375	6	al	al	PROPN
easat-10435	375	7	.	.	PUNCT
easat-10435	376	1	[	[	X
easat-10435	376	2	53	53	NUM
easat-10435	376	3	]	]	PUNCT
easat-10435	376	4	show	show	VERB
easat-10435	376	5	that	that	SCONJ
easat-10435	376	6	disseminating	disseminate	VERB
easat-10435	376	7	audit	audit	NOUN
easat-10435	376	8	reports	report	NOUN
easat-10435	376	9	facilitates	facilitate	VERB
easat-10435	376	10	the	the	DET
easat-10435	376	11	implementation	implementation	NOUN
easat-10435	376	12	of	of	ADP
easat-10435	376	13	recommendations	recommendation	NOUN
easat-10435	376	14	and	and	CCONJ
easat-10435	376	15	improves	improve	VERB
easat-10435	376	16	public	public	ADJ
easat-10435	376	17	managers	manager	NOUN
easat-10435	376	18	’	’	PART
easat-10435	376	19	accountability	accountability	NOUN
easat-10435	376	20	.	.	PUNCT
easat-10435	377	1	toubtou	toubtou	PROPN
easat-10435	377	2	and	and	CCONJ
easat-10435	377	3	naimi	naimi	NOUN
easat-10435	377	4	[	[	X
easat-10435	377	5	35	35	NUM
easat-10435	377	6	]	]	PUNCT
easat-10435	377	7	argue	argue	VERB
easat-10435	377	8	that	that	SCONJ
easat-10435	377	9	a	a	DET
easat-10435	377	10	lack	lack	NOUN
easat-10435	377	11	of	of	ADP
easat-10435	377	12	communication	communication	NOUN
easat-10435	377	13	about	about	ADP
easat-10435	377	14	audit	audit	NOUN
easat-10435	377	15	results	result	NOUN
easat-10435	377	16	significantly	significantly	ADV
easat-10435	377	17	reduces	reduce	VERB
easat-10435	377	18	their	their	PRON
easat-10435	377	19	impact	impact	NOUN
easat-10435	377	20	,	,	PUNCT
easat-10435	377	21	as	as	SCONJ
easat-10435	377	22	local	local	ADJ
easat-10435	377	23	governments	government	NOUN
easat-10435	377	24	are	be	AUX
easat-10435	377	25	often	often	ADV
easat-10435	377	26	reluctant	reluctant	ADJ
easat-10435	377	27	to	to	PART
easat-10435	377	28	disclose	disclose	VERB
easat-10435	377	29	audit	audit	NOUN
easat-10435	377	30	findings	finding	NOUN
easat-10435	377	31	.	.	PUNCT
easat-10435	378	1	gharrafi	gharrafi	PROPN
easat-10435	378	2	et	et	PROPN
easat-10435	378	3	al	al	PROPN
easat-10435	378	4	.	.	PUNCT
easat-10435	379	1	[	[	X
easat-10435	379	2	34	34	NUM
easat-10435	379	3	]	]	PUNCT
easat-10435	379	4	reveal	reveal	VERB
easat-10435	379	5	that	that	SCONJ
easat-10435	379	6	the	the	DET
easat-10435	379	7	absence	absence	NOUN
easat-10435	379	8	of	of	ADP
easat-10435	379	9	systematic	systematic	ADJ
easat-10435	379	10	dissemination	dissemination	NOUN
easat-10435	379	11	of	of	ADP
easat-10435	379	12	audit	audit	NOUN
easat-10435	379	13	reports	report	NOUN
easat-10435	379	14	limits	limit	VERB
easat-10435	379	15	citizen	citizen	NOUN
easat-10435	379	16	oversight	oversight	NOUN
easat-10435	379	17	and	and	CCONJ
easat-10435	379	18	hampers	hamper	VERB
easat-10435	379	19	governance	governance	NOUN
easat-10435	379	20	improvements	improvement	NOUN
easat-10435	379	21	.	.	PUNCT
easat-10435	380	1	follow	follow	VERB
easat-10435	380	2	-	-	PUNCT
easat-10435	380	3	up	up	NOUN
easat-10435	380	4	on	on	ADP
easat-10435	380	5	audit	audit	NOUN
easat-10435	380	6	recommendations	recommendation	NOUN
easat-10435	380	7	ensures	ensure	VERB
easat-10435	380	8	that	that	SCONJ
easat-10435	380	9	internal	internal	ADJ
easat-10435	380	10	audits	audits	NOUN
easat-10435	380	11	lead	lead	VERB
easat-10435	380	12	to	to	ADP
easat-10435	380	13	tangible	tangible	ADJ
easat-10435	380	14	and	and	CCONJ
easat-10435	380	15	lasting	lasting	ADJ
easat-10435	380	16	outcomes	outcome	NOUN
easat-10435	380	17	,	,	PUNCT
easat-10435	380	18	thereby	thereby	ADV
easat-10435	380	19	strengthening	strengthen	VERB
easat-10435	380	20	organizational	organizational	ADJ
easat-10435	380	21	efficiency	efficiency	NOUN
easat-10435	380	22	.	.	PUNCT
easat-10435	381	1	mintzberg	mintzberg	PROPN
easat-10435	382	1	[	[	X
easat-10435	382	2	57	57	NUM
easat-10435	382	3	]	]	PUNCT
easat-10435	382	4	,	,	PUNCT
easat-10435	382	5	through	through	ADP
easat-10435	382	6	organizational	organizational	ADJ
easat-10435	382	7	process	process	NOUN
easat-10435	382	8	theory	theory	NOUN
easat-10435	382	9	,	,	PUNCT
easat-10435	382	10	it	it	PRON
easat-10435	382	11	is	be	AUX
easat-10435	382	12	highlights	highlight	NOUN
easat-10435	382	13	that	that	PRON
easat-10435	382	14	systematically	systematically	ADV
easat-10435	382	15	integrating	integrate	VERB
easat-10435	382	16	audit	audit	NOUN
easat-10435	382	17	recommendations	recommendation	NOUN
easat-10435	382	18	significantly	significantly	ADV
easat-10435	382	19	enhances	enhance	VERB
easat-10435	382	20	organizational	organizational	ADJ
easat-10435	382	21	performance	performance	NOUN
easat-10435	382	22	,	,	PUNCT
easat-10435	382	23	particularly	particularly	ADV
easat-10435	382	24	by	by	ADP
easat-10435	382	25	improving	improve	VERB
easat-10435	382	26	internal	internal	ADJ
easat-10435	382	27	coordination	coordination	NOUN
easat-10435	382	28	.	.	PUNCT
easat-10435	383	1	empirical	empirical	ADJ
easat-10435	383	2	studies	study	NOUN
easat-10435	383	3	confirm	confirm	VERB
easat-10435	383	4	this	this	DET
easat-10435	383	5	impact	impact	NOUN
easat-10435	383	6	across	across	ADP
easat-10435	383	7	various	various	ADJ
easat-10435	383	8	contexts	contexts	NOUN
easat-10435	383	9	.	.	PUNCT
easat-10435	384	1	ferraz	ferraz	NOUN
easat-10435	384	2	and	and	CCONJ
easat-10435	384	3	finan	finan	NOUN
easat-10435	384	4	[	[	X
easat-10435	384	5	29	29	NUM
easat-10435	384	6	]	]	PUNCT
easat-10435	384	7	in	in	ADP
easat-10435	384	8	a	a	DET
easat-10435	384	9	study	study	NOUN
easat-10435	384	10	on	on	ADP
easat-10435	384	11	municipal	municipal	ADJ
easat-10435	384	12	audits	audits	NOUN
easat-10435	384	13	in	in	ADP
easat-10435	384	14	brazil	brazil	PROPN
easat-10435	384	15	,	,	PUNCT
easat-10435	384	16	it	it	PRON
easat-10435	384	17	is	be	AUX
easat-10435	384	18	demonstrate	demonstrate	VERB
easat-10435	384	19	that	that	SCONJ
easat-10435	384	20	rigorous	rigorous	ADJ
easat-10435	384	21	follow	follow	NOUN
easat-10435	384	22	-	-	PUNCT
easat-10435	384	23	up	up	NOUN
easat-10435	384	24	on	on	ADP
easat-10435	384	25	recommendations	recommendation	NOUN
easat-10435	384	26	reduces	reduce	VERB
easat-10435	384	27	corrupt	corrupt	ADJ
easat-10435	384	28	behaviors	behavior	NOUN
easat-10435	384	29	by	by	ADP
easat-10435	384	30	enabling	enable	VERB
easat-10435	384	31	greater	great	ADJ
easat-10435	384	32	public	public	ADJ
easat-10435	384	33	and	and	CCONJ
easat-10435	384	34	media	medium	NOUN
easat-10435	384	35	oversight	oversight	NOUN
easat-10435	384	36	of	of	ADP
easat-10435	384	37	public	public	ADJ
easat-10435	384	38	resources	resource	NOUN
easat-10435	384	39	.	.	PUNCT
easat-10435	385	1	in	in	ADP
easat-10435	385	2	south	south	PROPN
easat-10435	385	3	africa	africa	PROPN
easat-10435	385	4	,	,	PUNCT
easat-10435	385	5	andrews	andrews	PROPN
easat-10435	385	6	and	and	CCONJ
easat-10435	385	7	shah	shah	PROPN
easat-10435	385	8	[	[	X
easat-10435	385	9	51	51	NUM
easat-10435	385	10	]	]	PUNCT
easat-10435	385	11	,	,	PUNCT
easat-10435	385	12	through	through	ADP
easat-10435	385	13	a	a	DET
easat-10435	385	14	survey	survey	NOUN
easat-10435	385	15	of	of	ADP
easat-10435	385	16	municipal	municipal	ADJ
easat-10435	385	17	managers	manager	NOUN
easat-10435	385	18	,	,	PUNCT
easat-10435	385	19	it	it	PRON
easat-10435	385	20	is	be	AUX
easat-10435	385	21	show	show	NOUN
easat-10435	385	22	that	that	SCONJ
easat-10435	385	23	audit	audit	NOUN
easat-10435	385	24	follow	follow	NOUN
easat-10435	385	25	-	-	PUNCT
easat-10435	385	26	ups	up	NOUN
easat-10435	385	27	strengthen	strengthen	VERB
easat-10435	385	28	budgetary	budgetary	ADJ
easat-10435	385	29	discipline	discipline	NOUN
easat-10435	385	30	and	and	CCONJ
easat-10435	385	31	improve	improve	VERB
easat-10435	385	32	public	public	ADJ
easat-10435	385	33	service	service	NOUN
easat-10435	385	34	quality	quality	NOUN
easat-10435	385	35	by	by	ADP
easat-10435	385	36	aligning	align	VERB
easat-10435	385	37	budget	budget	NOUN
easat-10435	385	38	priorities	priority	NOUN
easat-10435	385	39	with	with	ADP
easat-10435	385	40	citizen	citizen	NOUN
easat-10435	385	41	needs	need	NOUN
easat-10435	385	42	.	.	PUNCT
easat-10435	386	1	in	in	ADP
easat-10435	386	2	kenya	kenya	PROPN
easat-10435	386	3	,	,	PUNCT
easat-10435	386	4	karanja	karanja	PROPN
easat-10435	386	5	and	and	CCONJ
easat-10435	386	6	ngugi	ngugi	VERB
easat-10435	386	7	[	[	X
easat-10435	386	8	46	46	NUM
easat-10435	386	9	]	]	X
easat-10435	386	10	,	,	PUNCT
easat-10435	386	11	in	in	ADP
easat-10435	386	12	a	a	DET
easat-10435	386	13	study	study	NOUN
easat-10435	386	14	based	base	VERB
easat-10435	386	15	on	on	ADP
easat-10435	386	16	surveys	survey	NOUN
easat-10435	386	17	with	with	ADP
easat-10435	386	18	local	local	ADJ
easat-10435	386	19	officials	official	NOUN
easat-10435	386	20	,	,	PUNCT
easat-10435	386	21	it	it	PRON
easat-10435	386	22	was	be	AUX
easat-10435	386	23	found	find	VERB
easat-10435	386	24	that	that	SCONJ
easat-10435	386	25	audit	audit	NOUN
easat-10435	386	26	recommendation	recommendation	NOUN
easat-10435	386	27	follow	follow	NOUN
easat-10435	386	28	-	-	PUNCT
easat-10435	386	29	ups	up	NOUN
easat-10435	386	30	enhance	enhance	VERB
easat-10435	386	31	managerial	managerial	ADJ
easat-10435	386	32	accountability	accountability	NOUN
easat-10435	386	33	and	and	CCONJ
easat-10435	386	34	lead	lead	VERB
easat-10435	386	35	to	to	ADP
easat-10435	386	36	better	well	ADJ
easat-10435	386	37	resource	resource	NOUN
easat-10435	386	38	allocation	allocation	NOUN
easat-10435	386	39	.	.	PUNCT
easat-10435	387	1	mbelwa	mbelwa	PROPN
easat-10435	387	2	et	et	PROPN
easat-10435	387	3	al	al	PROPN
easat-10435	387	4	.	.	PUNCT
easat-10435	388	1	[	[	X
easat-10435	388	2	41	41	NUM
easat-10435	388	3	]	]	PUNCT
easat-10435	388	4	in	in	ADP
easat-10435	388	5	tanzania	tanzania	PROPN
easat-10435	388	6	,	,	PUNCT
easat-10435	388	7	through	through	ADP
easat-10435	388	8	a	a	DET
easat-10435	388	9	combination	combination	NOUN
easat-10435	388	10	of	of	ADP
easat-10435	388	11	interviews	interview	NOUN
easat-10435	388	12	and	and	CCONJ
easat-10435	388	13	quantitative	quantitative	ADJ
easat-10435	388	14	analysis	analysis	NOUN
easat-10435	388	15	,	,	PUNCT
easat-10435	388	16	it	it	PRON
easat-10435	388	17	is	be	AUX
easat-10435	388	18	confirmed	confirm	VERB
easat-10435	388	19	that	that	SCONJ
easat-10435	388	20	local	local	ADJ
easat-10435	388	21	governments	government	NOUN
easat-10435	388	22	that	that	PRON
easat-10435	388	23	proactively	proactively	ADV
easat-10435	388	24	follow	follow	VERB
easat-10435	388	25	audit	audit	NOUN
easat-10435	388	26	recommendations	recommendation	NOUN
easat-10435	388	27	experience	experience	VERB
easat-10435	388	28	a	a	DET
easat-10435	388	29	significant	significant	ADJ
easat-10435	388	30	reduction	reduction	NOUN
easat-10435	388	31	in	in	ADP
easat-10435	388	32	administrative	administrative	ADJ
easat-10435	388	33	and	and	CCONJ
easat-10435	388	34	financial	financial	ADJ
easat-10435	388	35	inefficiencies	inefficiency	NOUN
easat-10435	388	36	.	.	PUNCT
easat-10435	389	1	in	in	ADP
easat-10435	389	2	morocco	morocco	PROPN
easat-10435	389	3	,	,	PUNCT
easat-10435	389	4	toubtou	toubtou	NOUN
easat-10435	389	5	and	and	CCONJ
easat-10435	389	6	naimi	naimi	NOUN
easat-10435	389	7	[	[	X
easat-10435	389	8	35	35	NUM
easat-10435	389	9	]	]	PUNCT
easat-10435	389	10	indicate	indicate	VERB
easat-10435	389	11	that	that	SCONJ
easat-10435	389	12	the	the	DET
easat-10435	389	13	absence	absence	NOUN
easat-10435	389	14	of	of	ADP
easat-10435	389	15	follow	follow	VERB
easat-10435	389	16	-	-	PUNCT
easat-10435	389	17	up	up	NOUN
easat-10435	389	18	mechanisms	mechanism	NOUN
easat-10435	389	19	significantly	significantly	ADV
easat-10435	389	20	reduces	reduce	VERB
easat-10435	389	21	audit	audit	NOUN
easat-10435	389	22	effectiveness	effectiveness	NOUN
easat-10435	389	23	,	,	PUNCT
easat-10435	389	24	as	as	SCONJ
easat-10435	389	25	recommendations	recommendation	NOUN
easat-10435	389	26	often	often	ADV
easat-10435	389	27	remain	remain	VERB
easat-10435	389	28	unimplemented	unimplemented	ADJ
easat-10435	389	29	due	due	ADP
easat-10435	389	30	to	to	ADP
easat-10435	389	31	a	a	DET
easat-10435	389	32	lack	lack	NOUN
easat-10435	389	33	of	of	ADP
easat-10435	389	34	political	political	ADJ
easat-10435	389	35	commitment	commitment	NOUN
easat-10435	389	36	.	.	PUNCT
easat-10435	390	1	gharrafi	gharrafi	PROPN
easat-10435	390	2	et	et	PROPN
easat-10435	390	3	al	al	PROPN
easat-10435	390	4	.	.	PUNCT
easat-10435	391	1	[	[	X
easat-10435	391	2	34	34	NUM
easat-10435	391	3	]	]	PUNCT
easat-10435	391	4	highlight	highlight	VERB
easat-10435	391	5	that	that	SCONJ
easat-10435	391	6	in	in	ADP
easat-10435	391	7	several	several	ADJ
easat-10435	391	8	moroccan	moroccan	ADJ
easat-10435	391	9	municipalities	municipality	NOUN
easat-10435	391	10	,	,	PUNCT
easat-10435	391	11	weak	weak	ADJ
easat-10435	391	12	coordination	coordination	NOUN
easat-10435	391	13	between	between	ADP
easat-10435	391	14	internal	internal	ADJ
easat-10435	391	15	audit	audit	NOUN
easat-10435	391	16	units	unit	NOUN
easat-10435	391	17	and	and	CCONJ
easat-10435	391	18	decision	decision	NOUN
easat-10435	391	19	-	-	PUNCT
easat-10435	391	20	making	make	VERB
easat-10435	391	21	bodies	body	NOUN
easat-10435	391	22	impairs	impair	VERB
easat-10435	391	23	the	the	DET
easat-10435	391	24	implementation	implementation	NOUN
easat-10435	391	25	of	of	ADP
easat-10435	391	26	recommendations	recommendation	NOUN
easat-10435	391	27	.	.	PUNCT
easat-10435	392	1	nejjari	nejjari	PROPN
easat-10435	392	2	et	et	PROPN
easat-10435	392	3	al	al	PROPN
easat-10435	392	4	.	.	PUNCT
easat-10435	393	1	[	[	X
easat-10435	393	2	53	53	NUM
easat-10435	393	3	]	]	PUNCT
easat-10435	393	4	demonstrate	demonstrate	VERB
easat-10435	393	5	that	that	SCONJ
easat-10435	393	6	municipalities	municipality	NOUN
easat-10435	393	7	with	with	ADP
easat-10435	393	8	structured	structured	ADJ
easat-10435	393	9	audit	audit	NOUN
easat-10435	393	10	follow	follow	VERB
easat-10435	393	11	-	-	PUNCT
easat-10435	393	12	up	up	ADP
easat-10435	393	13	processes	process	NOUN
easat-10435	393	14	achieve	achieve	VERB
easat-10435	393	15	significant	significant	ADJ
easat-10435	393	16	improvements	improvement	NOUN
easat-10435	393	17	in	in	ADP
easat-10435	393	18	budget	budget	NOUN
easat-10435	393	19	management	management	NOUN
easat-10435	393	20	and	and	CCONJ
easat-10435	393	21	administrative	administrative	ADJ
easat-10435	393	22	transparency	transparency	NOUN
easat-10435	393	23	.	.	PUNCT
easat-10435	394	1	5.3	5.3	NUM
easat-10435	394	2	.	.	PUNCT
easat-10435	394	3	organizational	organizational	ADJ
easat-10435	394	4	mechanisms	mechanism	NOUN
easat-10435	394	5	as	as	ADP
easat-10435	394	6	mediators	mediator	NOUN
easat-10435	394	7	between	between	ADP
easat-10435	394	8	internal	internal	ADJ
easat-10435	394	9	audit	audit	NOUN
easat-10435	394	10	and	and	CCONJ
easat-10435	394	11	local	local	ADJ
easat-10435	394	12	governance	governance	NOUN
easat-10435	394	13	internal	internal	ADJ
easat-10435	394	14	audit	audit	NOUN
easat-10435	394	15	,	,	PUNCT
easat-10435	394	16	historically	historically	ADV
easat-10435	394	17	perceived	perceive	VERB
easat-10435	394	18	as	as	ADP
easat-10435	394	19	a	a	DET
easat-10435	394	20	mere	mere	ADJ
easat-10435	394	21	control	control	NOUN
easat-10435	394	22	tool	tool	NOUN
easat-10435	394	23	,	,	PUNCT
easat-10435	394	24	is	be	AUX
easat-10435	394	25	now	now	ADV
easat-10435	394	26	recognized	recognize	VERB
easat-10435	394	27	as	as	ADP
easat-10435	394	28	a	a	DET
easat-10435	394	29	strategic	strategic	ADJ
easat-10435	394	30	lever	lever	NOUN
easat-10435	394	31	for	for	ADP
easat-10435	394	32	improving	improve	VERB
easat-10435	394	33	local	local	ADJ
easat-10435	394	34	governance	governance	NOUN
easat-10435	394	35	.	.	PUNCT
easat-10435	395	1	its	its	PRON
easat-10435	395	2	effectiveness	effectiveness	NOUN
easat-10435	395	3	depends	depend	VERB
easat-10435	395	4	on	on	ADP
easat-10435	395	5	its	its	PRON
easat-10435	395	6	ability	ability	NOUN
easat-10435	395	7	to	to	PART
easat-10435	395	8	operate	operate	VERB
easat-10435	395	9	through	through	ADP
easat-10435	395	10	organizational	organizational	ADJ
easat-10435	395	11	mechanisms	mechanism	NOUN
easat-10435	395	12	that	that	PRON
easat-10435	395	13	act	act	VERB
easat-10435	395	14	as	as	ADP
easat-10435	395	15	mediators	mediator	NOUN
easat-10435	395	16	in	in	ADP
easat-10435	395	17	strengthening	strengthen	VERB
easat-10435	395	18	transparency	transparency	NOUN
easat-10435	395	19	,	,	PUNCT
easat-10435	395	20	accountability	accountability	NOUN
easat-10435	395	21	,	,	PUNCT
easat-10435	395	22	efficiency	efficiency	NOUN
easat-10435	395	23	,	,	PUNCT
easat-10435	395	24	and	and	CCONJ
easat-10435	395	25	citizen	citizen	NOUN
easat-10435	395	26	participation	participation	NOUN
easat-10435	395	27	.	.	PUNCT
easat-10435	396	1	among	among	ADP
easat-10435	396	2	these	these	DET
easat-10435	396	3	mechanisms	mechanism	NOUN
easat-10435	396	4	,	,	PUNCT
easat-10435	396	5	organizational	organizational	ADJ
easat-10435	396	6	climate	climate	NOUN
easat-10435	396	7	and	and	CCONJ
easat-10435	396	8	process	process	NOUN
easat-10435	396	9	optimization	optimization	NOUN
easat-10435	396	10	stand	stand	VERB
easat-10435	396	11	out	out	ADP
easat-10435	396	12	for	for	ADP
easat-10435	396	13	their	their	PRON
easat-10435	396	14	ability	ability	NOUN
easat-10435	396	15	to	to	PART
easat-10435	396	16	transform	transform	VERB
easat-10435	396	17	audit	audit	NOUN
easat-10435	396	18	recommendations	recommendation	NOUN
easat-10435	396	19	into	into	ADP
easat-10435	396	20	tangible	tangible	ADJ
easat-10435	396	21	and	and	CCONJ
easat-10435	396	22	measurable	measurable	ADJ
easat-10435	396	23	outcomes	outcome	NOUN
easat-10435	396	24	.	.	PUNCT
easat-10435	397	1	organizational	organizational	ADJ
easat-10435	397	2	climate	climate	NOUN
easat-10435	397	3	,	,	PUNCT
easat-10435	397	4	as	as	ADP
easat-10435	397	5	a	a	DET
easat-10435	397	6	mediator	mediator	NOUN
easat-10435	397	7	,	,	PUNCT
easat-10435	397	8	reflects	reflect	VERB
easat-10435	397	9	the	the	DET
easat-10435	397	10	quality	quality	NOUN
easat-10435	397	11	of	of	ADP
easat-10435	397	12	relationships	relationship	NOUN
easat-10435	397	13	and	and	CCONJ
easat-10435	397	14	interactions	interaction	NOUN
easat-10435	397	15	within	within	ADP
easat-10435	397	16	local	local	ADJ
easat-10435	397	17	governments	government	NOUN
easat-10435	397	18	.	.	PUNCT
easat-10435	398	1	a	a	DET
easat-10435	398	2	positive	positive	ADJ
easat-10435	398	3	organizational	organizational	ADJ
easat-10435	398	4	climate	climate	NOUN
easat-10435	398	5	,	,	PUNCT
easat-10435	398	6	characterized	characterize	VERB
easat-10435	398	7	by	by	ADP
easat-10435	398	8	trust	trust	NOUN
easat-10435	398	9	and	and	CCONJ
easat-10435	398	10	collaboration	collaboration	NOUN
easat-10435	398	11	,	,	PUNCT
easat-10435	398	12	is	be	AUX
easat-10435	398	13	essential	essential	ADJ
easat-10435	398	14	for	for	ADP
easat-10435	398	15	the	the	DET
easat-10435	398	16	effective	effective	ADJ
easat-10435	398	17	implementation	implementation	NOUN
easat-10435	398	18	of	of	ADP
easat-10435	398	19	internal	internal	ADJ
easat-10435	398	20	audit	audit	NOUN
easat-10435	398	21	recommendations	recommendation	NOUN
easat-10435	398	22	.	.	PUNCT
easat-10435	399	1	argyris	argyris	PROPN
easat-10435	400	1	[	[	X
easat-10435	400	2	58	58	NUM
easat-10435	400	3	]	]	PUNCT
easat-10435	400	4	,	,	PUNCT
easat-10435	400	5	in	in	ADP
easat-10435	400	6	his	his	PRON
easat-10435	400	7	research	research	NOUN
easat-10435	400	8	on	on	ADP
easat-10435	400	9	organizational	organizational	ADJ
easat-10435	400	10	behavior	behavior	NOUN
easat-10435	400	11	,	,	PUNCT
easat-10435	400	12	he	he	PRON
easat-10435	400	13	emphasized	emphasize	VERB
easat-10435	400	14	that	that	SCONJ
easat-10435	400	15	well	well	ADV
easat-10435	400	16	-	-	PUNCT
easat-10435	400	17	designed	design	VERB
easat-10435	400	18	control	control	NOUN
easat-10435	400	19	mechanisms	mechanism	NOUN
easat-10435	400	20	foster	foster	ADJ
easat-10435	400	21	trust	trust	NOUN
easat-10435	400	22	among	among	ADP
easat-10435	400	23	stakeholders	stakeholder	NOUN
easat-10435	400	24	and	and	CCONJ
easat-10435	400	25	reduce	reduce	VERB
easat-10435	400	26	internal	internal	ADJ
easat-10435	400	27	tensions	tension	NOUN
easat-10435	400	28	.	.	PUNCT
easat-10435	401	1	although	although	SCONJ
easat-10435	401	2	his	his	PRON
easat-10435	401	3	conclusions	conclusion	NOUN
easat-10435	401	4	were	be	AUX
easat-10435	401	5	based	base	VERB
easat-10435	401	6	on	on	ADP
easat-10435	401	7	qualitative	qualitative	ADJ
easat-10435	401	8	observations	observation	NOUN
easat-10435	401	9	in	in	ADP
easat-10435	401	10	private	private	ADJ
easat-10435	401	11	sector	sector	NOUN
easat-10435	401	12	settings	setting	NOUN
easat-10435	401	13	,	,	PUNCT
easat-10435	401	14	they	they	PRON
easat-10435	401	15	are	be	AUX
easat-10435	401	16	relevant	relevant	ADJ
easat-10435	401	17	for	for	ADP
easat-10435	401	18	understanding	understand	VERB
easat-10435	401	19	the	the	DET
easat-10435	401	20	impact	impact	NOUN
easat-10435	401	21	of	of	ADP
easat-10435	401	22	internal	internal	ADJ
easat-10435	401	23	audit	audit	NOUN
easat-10435	401	24	on	on	ADP
easat-10435	401	25	relationships	relationship	NOUN
easat-10435	401	26	within	within	ADP
easat-10435	401	27	public	public	ADJ
easat-10435	401	28	organizations	organization	NOUN
easat-10435	401	29	.	.	PUNCT
easat-10435	402	1	more	more	ADV
easat-10435	402	2	recently	recently	ADV
easat-10435	402	3	,	,	PUNCT
easat-10435	402	4	ali	ali	PROPN
easat-10435	402	5	et	et	PROPN
easat-10435	402	6	al	al	PROPN
easat-10435	402	7	.	.	PUNCT
easat-10435	403	1	[	[	X
easat-10435	403	2	42	42	NUM
easat-10435	403	3	]	]	PUNCT
easat-10435	403	4	,	,	PUNCT
easat-10435	403	5	in	in	ADP
easat-10435	403	6	an	an	DET
easat-10435	403	7	empirical	empirical	ADJ
easat-10435	403	8	study	study	NOUN
easat-10435	403	9	conducted	conduct	VERB
easat-10435	403	10	in	in	ADP
easat-10435	403	11	malaysia	malaysia	NOUN
easat-10435	403	12	involving	involve	VERB
easat-10435	403	13	150	150	NUM
easat-10435	403	14	municipal	municipal	ADJ
easat-10435	403	15	managers	manager	NOUN
easat-10435	403	16	,	,	PUNCT
easat-10435	403	17	it	it	PRON
easat-10435	403	18	was	be	AUX
easat-10435	403	19	found	find	VERB
easat-10435	403	20	that	that	SCONJ
easat-10435	403	21	internal	internal	ADJ
easat-10435	403	22	audits	audits	NOUN
easat-10435	403	23	enhance	enhance	VERB
easat-10435	403	24	interdepartmental	interdepartmental	ADJ
easat-10435	403	25	communication	communication	NOUN
easat-10435	403	26	and	and	CCONJ
easat-10435	403	27	improve	improve	VERB
easat-10435	403	28	organizational	organizational	ADJ
easat-10435	403	29	collaboration	collaboration	NOUN
easat-10435	403	30	,	,	PUNCT
easat-10435	403	31	ultimately	ultimately	ADV
easat-10435	403	32	leading	lead	VERB
easat-10435	403	33	to	to	ADP
easat-10435	403	34	increased	increase	VERB
easat-10435	403	35	municipal	municipal	ADJ
easat-10435	403	36	performance	performance	NOUN
easat-10435	403	37	.	.	PUNCT
easat-10435	404	1	this	this	DET
easat-10435	404	2	improvement	improvement	NOUN
easat-10435	404	3	in	in	ADP
easat-10435	404	4	organizational	organizational	ADJ
easat-10435	404	5	climate	climate	NOUN
easat-10435	404	6	acts	act	NOUN
easat-10435	404	7	as	as	ADP
easat-10435	404	8	a	a	DET
easat-10435	404	9	catalyst	catalyst	NOUN
easat-10435	404	10	for	for	ADP
easat-10435	404	11	aligning	align	VERB
easat-10435	404	12	organizational	organizational	ADJ
easat-10435	404	13	behaviors	behavior	NOUN
easat-10435	404	14	with	with	ADP
easat-10435	404	15	the	the	DET
easat-10435	404	16	objectives	objective	NOUN
easat-10435	404	17	of	of	ADP
easat-10435	404	18	local	local	ADJ
easat-10435	404	19	governance	governance	NOUN
easat-10435	404	20	.	.	PUNCT
easat-10435	405	1	in	in	ADP
easat-10435	405	2	morocco	morocco	PROPN
easat-10435	405	3	,	,	PUNCT
easat-10435	405	4	nejjari	nejjari	NOUN
easat-10435	405	5	et	et	PROPN
easat-10435	405	6	al	al	PROPN
easat-10435	405	7	.	.	PUNCT
easat-10435	406	1	[	[	X
easat-10435	406	2	53	53	NUM
easat-10435	406	3	]	]	PUNCT
easat-10435	406	4	demonstrate	demonstrate	VERB
easat-10435	406	5	that	that	SCONJ
easat-10435	406	6	local	local	ADJ
easat-10435	406	7	governments	government	NOUN
easat-10435	406	8	characterized	characterize	VERB
easat-10435	406	9	by	by	ADP
easat-10435	406	10	an	an	DET
easat-10435	406	11	open	open	ADJ
easat-10435	406	12	and	and	CCONJ
easat-10435	406	13	proactive	proactive	ADJ
easat-10435	406	14	organizational	organizational	ADJ
easat-10435	406	15	culture	culture	NOUN
easat-10435	406	16	are	be	AUX
easat-10435	406	17	more	more	ADV
easat-10435	406	18	effective	effective	ADJ
easat-10435	406	19	in	in	ADP
easat-10435	406	20	adopting	adopt	VERB
easat-10435	406	21	corrective	corrective	ADJ
easat-10435	406	22	measures	measure	NOUN
easat-10435	406	23	from	from	ADP
easat-10435	406	24	internal	internal	ADJ
easat-10435	406	25	audits	audits	NOUN
easat-10435	406	26	,	,	PUNCT
easat-10435	406	27	thereby	thereby	ADV
easat-10435	406	28	strengthening	strengthen	VERB
easat-10435	406	29	public	public	ADJ
easat-10435	406	30	sector	sector	NOUN
easat-10435	406	31	performance	performance	NOUN
easat-10435	406	32	.	.	PUNCT
easat-10435	407	1	toubtou	toubtou	PROPN
easat-10435	407	2	and	and	CCONJ
easat-10435	407	3	naimi	naimi	NOUN
easat-10435	407	4	[	[	X
easat-10435	407	5	35	35	NUM
easat-10435	407	6	]	]	PUNCT
easat-10435	407	7	argue	argue	VERB
easat-10435	407	8	that	that	SCONJ
easat-10435	407	9	when	when	SCONJ
easat-10435	407	10	the	the	DET
easat-10435	407	11	internal	internal	ADJ
easat-10435	407	12	372	372	NUM
easat-10435	407	13	edelweiss	edelweiss	PROPN
easat-10435	407	14	applied	apply	VERB
easat-10435	407	15	science	science	NOUN
easat-10435	407	16	and	and	CCONJ
easat-10435	407	17	technology	technology	NOUN
easat-10435	407	18	issn	issn	PROPN
easat-10435	407	19	:	:	PUNCT
easat-10435	407	20	2576	2576	NUM
easat-10435	407	21	-	-	SYM
easat-10435	407	22	8484	8484	NUM
easat-10435	407	23	vol	vol	NOUN
easat-10435	407	24	.	.	PROPN
easat-10435	407	25	9	9	NUM
easat-10435	407	26	,	,	PUNCT
easat-10435	407	27	no	no	INTJ
easat-10435	407	28	.	.	NOUN
easat-10435	407	29	10	10	NUM
easat-10435	407	30	:	:	PUNCT
easat-10435	407	31	359	359	NUM
easat-10435	407	32	-	-	SYM
easat-10435	407	33	377	377	NUM
easat-10435	407	34	,	,	PUNCT
easat-10435	407	35	2025	2025	NUM
easat-10435	407	36	doi	doi	NOUN
easat-10435	407	37	:	:	PUNCT
easat-10435	407	38	10.55214/2576	10.55214/2576	NUM
easat-10435	407	39	-	-	SYM
easat-10435	407	40	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	407	41	©	©	PROPN
easat-10435	407	42	2025	2025	NUM
easat-10435	407	43	by	by	ADP
easat-10435	407	44	the	the	DET
easat-10435	407	45	authors	author	NOUN
easat-10435	407	46	;	;	PUNCT
easat-10435	407	47	licensee	licensee	PROPN
easat-10435	407	48	learning	learn	VERB
easat-10435	407	49	gate	gate	NOUN
easat-10435	407	50	climate	climate	NOUN
easat-10435	407	51	fosters	foster	VERB
easat-10435	407	52	a	a	DET
easat-10435	407	53	culture	culture	NOUN
easat-10435	407	54	of	of	ADP
easat-10435	407	55	continuous	continuous	ADJ
easat-10435	407	56	improvement	improvement	NOUN
easat-10435	407	57	and	and	CCONJ
easat-10435	407	58	acceptance	acceptance	NOUN
easat-10435	407	59	of	of	ADP
easat-10435	407	60	oversight	oversight	NOUN
easat-10435	407	61	,	,	PUNCT
easat-10435	407	62	audit	audit	NOUN
easat-10435	407	63	recommendations	recommendation	NOUN
easat-10435	407	64	are	be	AUX
easat-10435	407	65	more	more	ADV
easat-10435	407	66	effectively	effectively	ADV
easat-10435	407	67	integrated	integrate	VERB
easat-10435	407	68	into	into	ADP
easat-10435	407	69	administrative	administrative	ADJ
easat-10435	407	70	and	and	CCONJ
easat-10435	407	71	budgetary	budgetary	ADJ
easat-10435	407	72	practices	practice	NOUN
easat-10435	407	73	.	.	PUNCT
easat-10435	408	1	gharrafi	gharrafi	PROPN
easat-10435	408	2	et	et	PROPN
easat-10435	408	3	al	al	PROPN
easat-10435	408	4	.	.	PUNCT
easat-10435	409	1	[	[	X
easat-10435	409	2	34	34	NUM
easat-10435	409	3	]	]	PUNCT
easat-10435	409	4	emphasize	emphasize	VERB
easat-10435	409	5	that	that	SCONJ
easat-10435	409	6	a	a	DET
easat-10435	409	7	work	work	NOUN
easat-10435	409	8	environment	environment	NOUN
easat-10435	409	9	promoting	promote	VERB
easat-10435	409	10	collaboration	collaboration	NOUN
easat-10435	409	11	between	between	ADP
easat-10435	409	12	audited	audit	VERB
easat-10435	409	13	departments	department	NOUN
easat-10435	409	14	and	and	CCONJ
easat-10435	409	15	internal	internal	ADJ
easat-10435	409	16	auditors	auditor	NOUN
easat-10435	409	17	accelerates	accelerate	VERB
easat-10435	409	18	the	the	DET
easat-10435	409	19	implementation	implementation	NOUN
easat-10435	409	20	of	of	ADP
easat-10435	409	21	reforms	reform	NOUN
easat-10435	409	22	and	and	CCONJ
easat-10435	409	23	the	the	DET
easat-10435	409	24	resolution	resolution	NOUN
easat-10435	409	25	of	of	ADP
easat-10435	409	26	identified	identify	VERB
easat-10435	409	27	inefficiencies	inefficiency	NOUN
easat-10435	409	28	.	.	PUNCT
easat-10435	410	1	process	process	NOUN
easat-10435	410	2	optimization	optimization	NOUN
easat-10435	410	3	is	be	AUX
easat-10435	410	4	the	the	DET
easat-10435	410	5	second	second	ADJ
easat-10435	410	6	key	key	ADJ
easat-10435	410	7	mediating	mediate	VERB
easat-10435	410	8	mechanism	mechanism	NOUN
easat-10435	410	9	explaining	explain	VERB
easat-10435	410	10	how	how	SCONJ
easat-10435	410	11	internal	internal	ADJ
easat-10435	410	12	audit	audit	NOUN
easat-10435	410	13	positively	positively	ADV
easat-10435	410	14	influences	influence	VERB
easat-10435	410	15	local	local	ADJ
easat-10435	410	16	governance	governance	NOUN
easat-10435	410	17	.	.	PUNCT
easat-10435	411	1	this	this	DET
easat-10435	411	2	mechanism	mechanism	NOUN
easat-10435	411	3	is	be	AUX
easat-10435	411	4	reflected	reflect	VERB
easat-10435	411	5	in	in	ADP
easat-10435	411	6	streamlining	streamline	VERB
easat-10435	411	7	operations	operation	NOUN
easat-10435	411	8	,	,	PUNCT
easat-10435	411	9	reducing	reduce	VERB
easat-10435	411	10	inefficiencies	inefficiency	NOUN
easat-10435	411	11	,	,	PUNCT
easat-10435	411	12	and	and	CCONJ
easat-10435	411	13	improving	improve	VERB
easat-10435	411	14	coordination	coordination	NOUN
easat-10435	411	15	.	.	PUNCT
easat-10435	412	1	mihret	mihret	NOUN
easat-10435	412	2	and	and	CCONJ
easat-10435	412	3	wondim	wondim	PROPN
easat-10435	412	4	yismaw	yismaw	PROPN
easat-10435	413	1	[	[	X
easat-10435	413	2	49	49	NUM
easat-10435	413	3	]	]	PUNCT
easat-10435	413	4	in	in	ADP
easat-10435	413	5	a	a	DET
easat-10435	413	6	study	study	NOUN
easat-10435	413	7	conducted	conduct	VERB
easat-10435	413	8	in	in	ADP
easat-10435	413	9	ethiopian	ethiopian	ADJ
easat-10435	413	10	public	public	ADJ
easat-10435	413	11	institutions	institution	NOUN
easat-10435	413	12	,	,	PUNCT
easat-10435	413	13	it	it	PRON
easat-10435	413	14	was	be	AUX
easat-10435	413	15	found	find	VERB
easat-10435	413	16	that	that	SCONJ
easat-10435	413	17	diligently	diligently	ADV
easat-10435	413	18	implemented	implement	VERB
easat-10435	413	19	audit	audit	NOUN
easat-10435	413	20	recommendations	recommendation	NOUN
easat-10435	413	21	lead	lead	VERB
easat-10435	413	22	to	to	ADP
easat-10435	413	23	better	well	ADJ
easat-10435	413	24	resource	resource	NOUN
easat-10435	413	25	management	management	NOUN
easat-10435	413	26	and	and	CCONJ
easat-10435	413	27	more	more	ADV
easat-10435	413	28	effective	effective	ADJ
easat-10435	413	29	public	public	ADJ
easat-10435	413	30	project	project	NOUN
easat-10435	413	31	execution	execution	NOUN
easat-10435	413	32	,	,	PUNCT
easat-10435	413	33	particularly	particularly	ADV
easat-10435	413	34	in	in	ADP
easat-10435	413	35	resourceconstrained	resourceconstraine	VERB
easat-10435	413	36	environments	environment	NOUN
easat-10435	413	37	.	.	PUNCT
easat-10435	414	1	their	their	PRON
easat-10435	414	2	methodology	methodology	NOUN
easat-10435	414	3	combined	combine	VERB
easat-10435	414	4	interviews	interview	NOUN
easat-10435	414	5	with	with	ADP
easat-10435	414	6	public	public	ADJ
easat-10435	414	7	officials	official	NOUN
easat-10435	414	8	and	and	CCONJ
easat-10435	414	9	in	in	ADP
easat-10435	414	10	-	-	PUNCT
easat-10435	414	11	depth	depth	NOUN
easat-10435	414	12	document	document	NOUN
easat-10435	414	13	analysis	analysis	NOUN
easat-10435	414	14	.	.	PUNCT
easat-10435	415	1	similarly	similarly	ADV
easat-10435	415	2	,	,	PUNCT
easat-10435	415	3	mbelwa	mbelwa	PROPN
easat-10435	415	4	et	et	PROPN
easat-10435	415	5	al	al	PROPN
easat-10435	415	6	.	.	PUNCT
easat-10435	416	1	[	[	X
easat-10435	416	2	41	41	NUM
easat-10435	416	3	]	]	PUNCT
easat-10435	416	4	,	,	PUNCT
easat-10435	416	5	through	through	ADP
easat-10435	416	6	surveys	survey	NOUN
easat-10435	416	7	and	and	CCONJ
easat-10435	416	8	interviews	interview	NOUN
easat-10435	416	9	with	with	ADP
easat-10435	416	10	local	local	ADJ
easat-10435	416	11	authorities	authority	NOUN
easat-10435	416	12	in	in	ADP
easat-10435	416	13	tanzania	tanzania	PROPN
easat-10435	416	14	,	,	PUNCT
easat-10435	416	15	it	it	PRON
easat-10435	416	16	was	be	AUX
easat-10435	416	17	demonstrated	demonstrate	VERB
easat-10435	416	18	that	that	SCONJ
easat-10435	416	19	proactively	proactively	ADV
easat-10435	416	20	integrating	integrate	VERB
easat-10435	416	21	audit	audit	NOUN
easat-10435	416	22	recommendations	recommendation	NOUN
easat-10435	416	23	reduces	reduce	VERB
easat-10435	416	24	administrative	administrative	ADJ
easat-10435	416	25	redundancies	redundancy	NOUN
easat-10435	416	26	and	and	CCONJ
easat-10435	416	27	enhances	enhance	VERB
easat-10435	416	28	strategic	strategic	ADJ
easat-10435	416	29	planning	planning	NOUN
easat-10435	416	30	,	,	PUNCT
easat-10435	416	31	ultimately	ultimately	ADV
easat-10435	416	32	strengthening	strengthen	VERB
easat-10435	416	33	local	local	ADJ
easat-10435	416	34	governments	government	NOUN
easat-10435	416	35	’	’	PART
easat-10435	416	36	ability	ability	NOUN
easat-10435	416	37	to	to	PART
easat-10435	416	38	meet	meet	VERB
easat-10435	416	39	citizens	citizen	NOUN
easat-10435	416	40	’	'	PUNCT
easat-10435	416	41	needs	need	NOUN
easat-10435	416	42	.	.	PUNCT
easat-10435	417	1	in	in	ADP
easat-10435	417	2	morocco	morocco	PROPN
easat-10435	417	3	,	,	PUNCT
easat-10435	417	4	nejjari	nejjari	NOUN
easat-10435	417	5	et	et	PROPN
easat-10435	417	6	al	al	PROPN
easat-10435	417	7	.	.	PUNCT
easat-10435	418	1	[	[	X
easat-10435	418	2	53	53	NUM
easat-10435	418	3	]	]	PUNCT
easat-10435	418	4	show	show	VERB
easat-10435	418	5	that	that	SCONJ
easat-10435	418	6	integrating	integrate	VERB
easat-10435	418	7	internal	internal	ADJ
easat-10435	418	8	audit	audit	NOUN
easat-10435	418	9	recommendations	recommendation	NOUN
easat-10435	418	10	helps	helps	AUX
easat-10435	418	11	streamline	streamline	VERB
easat-10435	418	12	budgetary	budgetary	ADJ
easat-10435	418	13	processes	process	NOUN
easat-10435	418	14	and	and	CCONJ
easat-10435	418	15	reduce	reduce	VERB
easat-10435	418	16	organizational	organizational	ADJ
easat-10435	418	17	inefficiencies	inefficiency	NOUN
easat-10435	418	18	.	.	PUNCT
easat-10435	419	1	toubtou	toubtou	PROPN
easat-10435	419	2	and	and	CCONJ
easat-10435	419	3	naimi	naimi	NOUN
easat-10435	419	4	[	[	X
easat-10435	419	5	35	35	NUM
easat-10435	419	6	]	]	PUNCT
easat-10435	419	7	argue	argue	VERB
easat-10435	419	8	that	that	SCONJ
easat-10435	419	9	optimization	optimization	NOUN
easat-10435	419	10	requires	require	VERB
easat-10435	419	11	standardized	standardized	ADJ
easat-10435	419	12	control	control	NOUN
easat-10435	419	13	mechanisms	mechanism	NOUN
easat-10435	419	14	,	,	PUNCT
easat-10435	419	15	ensuring	ensure	VERB
easat-10435	419	16	better	well	ADJ
easat-10435	419	17	resource	resource	NOUN
easat-10435	419	18	allocation	allocation	NOUN
easat-10435	419	19	and	and	CCONJ
easat-10435	419	20	reduced	reduce	VERB
easat-10435	419	21	administrative	administrative	ADJ
easat-10435	419	22	redundancies	redundancy	NOUN
easat-10435	419	23	.	.	PUNCT
easat-10435	420	1	gharrafi	gharrafi	PROPN
easat-10435	420	2	et	et	PROPN
easat-10435	420	3	al	al	PROPN
easat-10435	420	4	.	.	PUNCT
easat-10435	421	1	[	[	X
easat-10435	421	2	34	34	NUM
easat-10435	421	3	]	]	PUNCT
easat-10435	421	4	highlight	highlight	VERB
easat-10435	421	5	that	that	SCONJ
easat-10435	421	6	local	local	ADJ
easat-10435	421	7	governments	government	NOUN
easat-10435	421	8	implementing	implement	VERB
easat-10435	421	9	internal	internal	ADJ
easat-10435	421	10	audit	audit	NOUN
easat-10435	421	11	methods	method	NOUN
easat-10435	421	12	focused	focus	VERB
easat-10435	421	13	on	on	ADP
easat-10435	421	14	continuous	continuous	ADJ
easat-10435	421	15	improvement	improvement	NOUN
easat-10435	421	16	experience	experience	NOUN
easat-10435	421	17	better	well	ADJ
easat-10435	421	18	interdepartmental	interdepartmental	ADJ
easat-10435	421	19	coordination	coordination	NOUN
easat-10435	421	20	and	and	CCONJ
easat-10435	421	21	more	more	ADV
easat-10435	421	22	efficient	efficient	ADJ
easat-10435	421	23	financial	financial	ADJ
easat-10435	421	24	management	management	NOUN
easat-10435	421	25	.	.	PUNCT
easat-10435	422	1	these	these	DET
easat-10435	422	2	organizational	organizational	ADJ
easat-10435	422	3	mechanisms	mechanism	NOUN
easat-10435	422	4	complement	complement	VERB
easat-10435	422	5	each	each	DET
easat-10435	422	6	other	other	ADJ
easat-10435	422	7	in	in	ADP
easat-10435	422	8	enhancing	enhance	VERB
easat-10435	422	9	local	local	ADJ
easat-10435	422	10	governance	governance	NOUN
easat-10435	422	11	.	.	PUNCT
easat-10435	423	1	a	a	DET
easat-10435	423	2	positive	positive	ADJ
easat-10435	423	3	organizational	organizational	ADJ
easat-10435	423	4	climate	climate	NOUN
easat-10435	423	5	establishes	establish	VERB
easat-10435	423	6	a	a	DET
easat-10435	423	7	strong	strong	ADJ
easat-10435	423	8	foundation	foundation	NOUN
easat-10435	423	9	by	by	ADP
easat-10435	423	10	fostering	foster	VERB
easat-10435	423	11	constructive	constructive	ADJ
easat-10435	423	12	collaboration	collaboration	NOUN
easat-10435	423	13	and	and	CCONJ
easat-10435	423	14	stakeholder	stakeholder	NOUN
easat-10435	423	15	acceptance	acceptance	NOUN
easat-10435	423	16	of	of	ADP
easat-10435	423	17	reforms	reform	NOUN
easat-10435	423	18	,	,	PUNCT
easat-10435	423	19	while	while	SCONJ
easat-10435	423	20	process	process	NOUN
easat-10435	423	21	optimization	optimization	NOUN
easat-10435	423	22	translates	translate	VERB
easat-10435	423	23	these	these	DET
easat-10435	423	24	efforts	effort	NOUN
easat-10435	423	25	into	into	ADP
easat-10435	423	26	measurable	measurable	ADJ
easat-10435	423	27	operational	operational	ADJ
easat-10435	423	28	outcomes	outcome	NOUN
easat-10435	423	29	.	.	PUNCT
easat-10435	424	1	5.4	5.4	NUM
easat-10435	424	2	.	.	PUNCT
easat-10435	424	3	moderating	moderate	VERB
easat-10435	424	4	factors	factor	NOUN
easat-10435	424	5	of	of	ADP
easat-10435	424	6	internal	internal	ADJ
easat-10435	424	7	audit	audit	NOUN
easat-10435	424	8	’s	’s	PART
easat-10435	424	9	contribution	contribution	NOUN
easat-10435	424	10	to	to	ADP
easat-10435	424	11	local	local	ADJ
easat-10435	424	12	governance	governance	NOUN
easat-10435	424	13	the	the	DET
easat-10435	424	14	impact	impact	NOUN
easat-10435	424	15	of	of	ADP
easat-10435	424	16	internal	internal	ADJ
easat-10435	424	17	audit	audit	NOUN
easat-10435	424	18	on	on	ADP
easat-10435	424	19	local	local	ADJ
easat-10435	424	20	governance	governance	NOUN
easat-10435	424	21	is	be	AUX
easat-10435	424	22	not	not	PART
easat-10435	424	23	solely	solely	ADV
easat-10435	424	24	dependent	dependent	ADJ
easat-10435	424	25	on	on	ADP
easat-10435	424	26	audit	audit	NOUN
easat-10435	424	27	methods	method	NOUN
easat-10435	424	28	and	and	CCONJ
easat-10435	424	29	processes	process	NOUN
easat-10435	424	30	but	but	CCONJ
easat-10435	424	31	is	be	AUX
easat-10435	424	32	also	also	ADV
easat-10435	424	33	influenced	influence	VERB
easat-10435	424	34	by	by	ADP
easat-10435	424	35	moderating	moderate	VERB
easat-10435	424	36	variables	variable	NOUN
easat-10435	424	37	such	such	ADJ
easat-10435	424	38	as	as	ADP
easat-10435	424	39	local	local	ADJ
easat-10435	424	40	elected	elect	VERB
easat-10435	424	41	officials	official	NOUN
easat-10435	424	42	’	’	PART
easat-10435	424	43	leadership	leadership	NOUN
easat-10435	424	44	and	and	CCONJ
easat-10435	424	45	citizen	citizen	NOUN
easat-10435	424	46	engagement	engagement	NOUN
easat-10435	424	47	.	.	PUNCT
easat-10435	425	1	these	these	DET
easat-10435	425	2	two	two	NUM
easat-10435	425	3	factors	factor	NOUN
easat-10435	425	4	play	play	VERB
easat-10435	425	5	a	a	DET
easat-10435	425	6	crucial	crucial	ADJ
easat-10435	425	7	role	role	NOUN
easat-10435	425	8	in	in	ADP
easat-10435	425	9	ensuring	ensure	VERB
easat-10435	425	10	that	that	SCONJ
easat-10435	425	11	audit	audit	NOUN
easat-10435	425	12	recommendations	recommendation	NOUN
easat-10435	425	13	are	be	AUX
easat-10435	425	14	effectively	effectively	ADV
easat-10435	425	15	implemented	implement	VERB
easat-10435	425	16	,	,	PUNCT
easat-10435	425	17	leading	lead	VERB
easat-10435	425	18	to	to	ADP
easat-10435	425	19	tangible	tangible	ADJ
easat-10435	425	20	improvements	improvement	NOUN
easat-10435	425	21	in	in	ADP
easat-10435	425	22	local	local	ADJ
easat-10435	425	23	governance	governance	NOUN
easat-10435	425	24	.	.	PUNCT
easat-10435	426	1	the	the	DET
easat-10435	426	2	leadership	leadership	NOUN
easat-10435	426	3	of	of	ADP
easat-10435	426	4	local	local	ADJ
easat-10435	426	5	elected	elect	VERB
easat-10435	426	6	officials	official	NOUN
easat-10435	426	7	plays	play	VERB
easat-10435	426	8	a	a	DET
easat-10435	426	9	crucial	crucial	ADJ
easat-10435	426	10	role	role	NOUN
easat-10435	426	11	in	in	ADP
easat-10435	426	12	the	the	DET
easat-10435	426	13	successful	successful	ADJ
easat-10435	426	14	implementation	implementation	NOUN
easat-10435	426	15	of	of	ADP
easat-10435	426	16	internal	internal	ADJ
easat-10435	426	17	audit	audit	NOUN
easat-10435	426	18	recommendations	recommendation	NOUN
easat-10435	426	19	.	.	PUNCT
easat-10435	427	1	effective	effective	ADJ
easat-10435	427	2	leadership	leadership	NOUN
easat-10435	427	3	can	can	AUX
easat-10435	427	4	transform	transform	VERB
easat-10435	427	5	audit	audit	NOUN
easat-10435	427	6	recommendations	recommendation	NOUN
easat-10435	427	7	into	into	ADP
easat-10435	427	8	concrete	concrete	ADJ
easat-10435	427	9	actions	action	NOUN
easat-10435	427	10	,	,	PUNCT
easat-10435	427	11	thereby	thereby	ADV
easat-10435	427	12	generating	generate	VERB
easat-10435	427	13	a	a	DET
easat-10435	427	14	tangible	tangible	ADJ
easat-10435	427	15	impact	impact	NOUN
easat-10435	427	16	on	on	ADP
easat-10435	427	17	local	local	ADJ
easat-10435	427	18	governance	governance	NOUN
easat-10435	427	19	.	.	PUNCT
easat-10435	428	1	bass	bass	NOUN
easat-10435	429	1	[	[	X
easat-10435	429	2	59	59	NUM
easat-10435	429	3	]	]	PUNCT
easat-10435	429	4	transformational	transformational	ADJ
easat-10435	429	5	leadership	leadership	NOUN
easat-10435	429	6	theory	theory	NOUN
easat-10435	429	7	emphasizes	emphasize	VERB
easat-10435	429	8	that	that	SCONJ
easat-10435	429	9	leaders	leader	NOUN
easat-10435	429	10	capable	capable	ADJ
easat-10435	429	11	of	of	ADP
easat-10435	429	12	inspiring	inspire	VERB
easat-10435	429	13	and	and	CCONJ
easat-10435	429	14	mobilizing	mobilize	VERB
easat-10435	429	15	stakeholders	stakeholder	NOUN
easat-10435	429	16	around	around	ADP
easat-10435	429	17	a	a	DET
easat-10435	429	18	shared	share	VERB
easat-10435	429	19	vision	vision	NOUN
easat-10435	429	20	facilitate	facilitate	VERB
easat-10435	429	21	the	the	DET
easat-10435	429	22	adoption	adoption	NOUN
easat-10435	429	23	of	of	ADP
easat-10435	429	24	reforms	reform	NOUN
easat-10435	429	25	proposed	propose	VERB
easat-10435	429	26	by	by	ADP
easat-10435	429	27	internal	internal	ADJ
easat-10435	429	28	audits	audits	NOUN
easat-10435	429	29	.	.	PUNCT
easat-10435	430	1	a	a	DET
easat-10435	430	2	study	study	NOUN
easat-10435	430	3	conducted	conduct	VERB
easat-10435	430	4	by	by	ADP
easat-10435	430	5	kpundeh	kpundeh	PROPN
easat-10435	430	6	et	et	PROPN
easat-10435	430	7	al	al	PROPN
easat-10435	430	8	.	.	PUNCT
easat-10435	431	1	[	[	X
easat-10435	431	2	60	60	NUM
easat-10435	431	3	]	]	PUNCT
easat-10435	431	4	in	in	ADP
easat-10435	431	5	sierra	sierra	PROPN
easat-10435	431	6	leone	leone	PROPN
easat-10435	431	7	and	and	CCONJ
easat-10435	431	8	liberia	liberia	PROPN
easat-10435	431	9	,	,	PUNCT
easat-10435	431	10	it	it	PRON
easat-10435	431	11	was	be	AUX
easat-10435	431	12	found	find	VERB
easat-10435	431	13	that	that	SCONJ
easat-10435	431	14	in	in	ADP
easat-10435	431	15	fragile	fragile	ADJ
easat-10435	431	16	governance	governance	NOUN
easat-10435	431	17	contexts	contexts	NOUN
easat-10435	431	18	,	,	PUNCT
easat-10435	431	19	local	local	ADJ
easat-10435	431	20	leadership	leadership	NOUN
easat-10435	431	21	directly	directly	ADV
easat-10435	431	22	influenced	influence	VERB
easat-10435	431	23	the	the	DET
easat-10435	431	24	success	success	NOUN
easat-10435	431	25	of	of	ADP
easat-10435	431	26	administrative	administrative	ADJ
easat-10435	431	27	reforms	reform	NOUN
easat-10435	431	28	.	.	PUNCT
easat-10435	432	1	the	the	DET
easat-10435	432	2	study	study	NOUN
easat-10435	432	3	used	use	VERB
easat-10435	432	4	in	in	ADP
easat-10435	432	5	-	-	PUNCT
easat-10435	432	6	depth	depth	NOUN
easat-10435	432	7	interviews	interview	NOUN
easat-10435	432	8	with	with	ADP
easat-10435	432	9	100	100	NUM
easat-10435	432	10	government	government	NOUN
easat-10435	432	11	officials	official	NOUN
easat-10435	432	12	and	and	CCONJ
easat-10435	432	13	50	50	NUM
easat-10435	432	14	civil	civil	ADJ
easat-10435	432	15	society	society	NOUN
easat-10435	432	16	members	member	NOUN
easat-10435	432	17	.	.	PUNCT
easat-10435	433	1	the	the	DET
easat-10435	433	2	findings	finding	NOUN
easat-10435	433	3	revealed	reveal	VERB
easat-10435	433	4	that	that	SCONJ
easat-10435	433	5	in	in	ADP
easat-10435	433	6	regions	region	NOUN
easat-10435	433	7	where	where	SCONJ
easat-10435	433	8	local	local	ADJ
easat-10435	433	9	leaders	leader	NOUN
easat-10435	433	10	were	be	AUX
easat-10435	433	11	able	able	ADJ
easat-10435	433	12	to	to	PART
easat-10435	433	13	inspire	inspire	VERB
easat-10435	433	14	trust	trust	NOUN
easat-10435	433	15	and	and	CCONJ
easat-10435	433	16	motivate	motivate	ADJ
easat-10435	433	17	teams	team	NOUN
easat-10435	433	18	around	around	ADP
easat-10435	433	19	audit	audit	NOUN
easat-10435	433	20	recommendations	recommendation	NOUN
easat-10435	433	21	,	,	PUNCT
easat-10435	433	22	reforms	reform	NOUN
easat-10435	433	23	were	be	AUX
easat-10435	433	24	implemented	implement	VERB
easat-10435	433	25	more	more	ADV
easat-10435	433	26	effectively	effectively	ADV
easat-10435	433	27	.	.	PUNCT
easat-10435	434	1	this	this	PRON
easat-10435	434	2	led	lead	VERB
easat-10435	434	3	to	to	ADP
easat-10435	434	4	improved	improve	VERB
easat-10435	434	5	public	public	ADJ
easat-10435	434	6	management	management	NOUN
easat-10435	434	7	and	and	CCONJ
easat-10435	434	8	greater	great	ADJ
easat-10435	434	9	trust	trust	NOUN
easat-10435	434	10	in	in	ADP
easat-10435	434	11	government	government	NOUN
easat-10435	434	12	processes	process	NOUN
easat-10435	434	13	.	.	PUNCT
easat-10435	435	1	this	this	DET
easat-10435	435	2	dynamic	dynamic	NOUN
easat-10435	435	3	was	be	AUX
easat-10435	435	4	also	also	ADV
easat-10435	435	5	confirmed	confirm	VERB
easat-10435	435	6	by	by	ADP
easat-10435	435	7	bratton	bratton	PROPN
easat-10435	435	8	and	and	CCONJ
easat-10435	435	9	mattes	matte	NOUN
easat-10435	435	10	[	[	X
easat-10435	435	11	61	61	NUM
easat-10435	435	12	]	]	PUNCT
easat-10435	435	13	,	,	PUNCT
easat-10435	435	14	who	who	PRON
easat-10435	435	15	demonstrated	demonstrate	VERB
easat-10435	435	16	in	in	ADP
easat-10435	435	17	their	their	PRON
easat-10435	435	18	study	study	NOUN
easat-10435	435	19	on	on	ADP
easat-10435	435	20	sub	sub	ADJ
easat-10435	435	21	-	-	ADJ
easat-10435	435	22	saharan	saharan	ADJ
easat-10435	435	23	africa	africa	PROPN
easat-10435	435	24	that	that	SCONJ
easat-10435	435	25	citizens	citizen	NOUN
easat-10435	435	26	’	’	PART
easat-10435	435	27	support	support	NOUN
easat-10435	435	28	for	for	ADP
easat-10435	435	29	democracy	democracy	NOUN
easat-10435	435	30	and	and	CCONJ
easat-10435	435	31	public	public	ADJ
easat-10435	435	32	reforms	reform	NOUN
easat-10435	435	33	is	be	AUX
easat-10435	435	34	stronger	strong	ADJ
easat-10435	435	35	when	when	SCONJ
easat-10435	435	36	local	local	ADJ
easat-10435	435	37	leaders	leader	NOUN
easat-10435	435	38	are	be	AUX
easat-10435	435	39	perceived	perceive	VERB
easat-10435	435	40	as	as	ADP
easat-10435	435	41	capable	capable	ADJ
easat-10435	435	42	of	of	ADP
easat-10435	435	43	delivering	deliver	VERB
easat-10435	435	44	tangible	tangible	ADJ
easat-10435	435	45	results	result	NOUN
easat-10435	435	46	,	,	PUNCT
easat-10435	435	47	such	such	ADJ
easat-10435	435	48	as	as	ADP
easat-10435	435	49	more	more	ADV
easat-10435	435	50	transparent	transparent	ADJ
easat-10435	435	51	public	public	ADJ
easat-10435	435	52	management	management	NOUN
easat-10435	435	53	and	and	CCONJ
easat-10435	435	54	reduced	reduced	ADJ
easat-10435	435	55	corruption	corruption	NOUN
easat-10435	435	56	.	.	PUNCT
easat-10435	436	1	in	in	ADP
easat-10435	436	2	morocco	morocco	PROPN
easat-10435	436	3	,	,	PUNCT
easat-10435	436	4	nejjari	nejjari	NOUN
easat-10435	436	5	et	et	PROPN
easat-10435	436	6	al	al	PROPN
easat-10435	436	7	.	.	PUNCT
easat-10435	437	1	[	[	X
easat-10435	437	2	53	53	NUM
easat-10435	437	3	]	]	PUNCT
easat-10435	437	4	demonstrate	demonstrate	VERB
easat-10435	437	5	that	that	SCONJ
easat-10435	437	6	when	when	SCONJ
easat-10435	437	7	elected	elect	VERB
easat-10435	437	8	officials	official	NOUN
easat-10435	437	9	strongly	strongly	ADV
easat-10435	437	10	commit	commit	VERB
easat-10435	437	11	to	to	ADP
easat-10435	437	12	transparency	transparency	NOUN
easat-10435	437	13	and	and	CCONJ
easat-10435	437	14	internal	internal	ADJ
easat-10435	437	15	control	control	NOUN
easat-10435	437	16	,	,	PUNCT
easat-10435	437	17	local	local	ADJ
easat-10435	437	18	governments	government	NOUN
easat-10435	437	19	achieve	achieve	VERB
easat-10435	437	20	better	well	ADJ
easat-10435	437	21	reform	reform	NOUN
easat-10435	437	22	implementation	implementation	NOUN
easat-10435	437	23	and	and	CCONJ
easat-10435	437	24	improved	improve	VERB
easat-10435	437	25	financial	financial	ADJ
easat-10435	437	26	performance	performance	NOUN
easat-10435	437	27	.	.	PUNCT
easat-10435	438	1	toubtou	toubtou	PROPN
easat-10435	438	2	and	and	CCONJ
easat-10435	438	3	naimi	naimi	NOUN
easat-10435	438	4	[	[	X
easat-10435	438	5	35	35	NUM
easat-10435	438	6	]	]	PUNCT
easat-10435	438	7	emphasize	emphasize	VERB
easat-10435	438	8	that	that	SCONJ
easat-10435	438	9	leaders	leader	NOUN
easat-10435	438	10	’	’	PART
easat-10435	438	11	commitment	commitment	NOUN
easat-10435	438	12	directly	directly	ADV
easat-10435	438	13	influences	influence	VERB
easat-10435	438	14	governance	governance	NOUN
easat-10435	438	15	culture	culture	NOUN
easat-10435	438	16	within	within	ADP
easat-10435	438	17	local	local	ADJ
easat-10435	438	18	administrations	administration	NOUN
easat-10435	438	19	,	,	PUNCT
easat-10435	438	20	either	either	CCONJ
easat-10435	438	21	facilitating	facilitate	VERB
easat-10435	438	22	or	or	CCONJ
easat-10435	438	23	hindering	hinder	VERB
easat-10435	438	24	the	the	DET
easat-10435	438	25	adoption	adoption	NOUN
easat-10435	438	26	of	of	ADP
easat-10435	438	27	audit	audit	NOUN
easat-10435	438	28	recommendations	recommendation	NOUN
easat-10435	438	29	.	.	PUNCT
easat-10435	439	1	gharrafi	gharrafi	PROPN
easat-10435	439	2	et	et	PROPN
easat-10435	439	3	al	al	PROPN
easat-10435	439	4	.	.	PUNCT
easat-10435	440	1	[	[	X
easat-10435	440	2	34	34	NUM
easat-10435	440	3	]	]	PUNCT
easat-10435	440	4	highlight	highlight	VERB
easat-10435	440	5	that	that	SCONJ
easat-10435	440	6	in	in	ADP
easat-10435	440	7	municipalities	municipality	NOUN
easat-10435	440	8	where	where	SCONJ
easat-10435	440	9	elected	elect	VERB
easat-10435	440	10	officials	official	NOUN
easat-10435	440	11	373	373	NUM
easat-10435	440	12	edelweiss	edelweiss	PROPN
easat-10435	440	13	applied	apply	VERB
easat-10435	440	14	science	science	NOUN
easat-10435	440	15	and	and	CCONJ
easat-10435	440	16	technology	technology	NOUN
easat-10435	440	17	issn	issn	PROPN
easat-10435	440	18	:	:	PUNCT
easat-10435	440	19	2576	2576	NUM
easat-10435	440	20	-	-	SYM
easat-10435	440	21	8484	8484	NUM
easat-10435	440	22	vol	vol	NOUN
easat-10435	440	23	.	.	PROPN
easat-10435	441	1	9	9	NUM
easat-10435	441	2	,	,	PUNCT
easat-10435	441	3	no	no	INTJ
easat-10435	441	4	.	.	NOUN
easat-10435	441	5	10	10	NUM
easat-10435	441	6	:	:	PUNCT
easat-10435	441	7	359	359	NUM
easat-10435	441	8	-	-	SYM
easat-10435	441	9	377	377	NUM
easat-10435	441	10	,	,	PUNCT
easat-10435	441	11	2025	2025	NUM
easat-10435	441	12	doi	doi	NOUN
easat-10435	441	13	:	:	PUNCT
easat-10435	441	14	10.55214/2576	10.55214/2576	NUM
easat-10435	441	15	-	-	SYM
easat-10435	441	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	441	17	©	©	PROPN
easat-10435	441	18	2025	2025	NUM
easat-10435	441	19	by	by	ADP
easat-10435	441	20	the	the	DET
easat-10435	441	21	authors	author	NOUN
easat-10435	441	22	;	;	PUNCT
easat-10435	441	23	licensee	licensee	PROPN
easat-10435	441	24	learning	learning	NOUN
easat-10435	441	25	gate	gate	NOUN
easat-10435	441	26	adopt	adopt	VERB
easat-10435	441	27	a	a	DET
easat-10435	441	28	strategic	strategic	ADJ
easat-10435	441	29	vision	vision	NOUN
easat-10435	441	30	of	of	ADP
easat-10435	441	31	internal	internal	ADJ
easat-10435	441	32	control	control	NOUN
easat-10435	441	33	,	,	PUNCT
easat-10435	441	34	departmental	departmental	ADJ
easat-10435	441	35	cooperation	cooperation	NOUN
easat-10435	441	36	improves	improve	VERB
easat-10435	441	37	,	,	PUNCT
easat-10435	441	38	and	and	CCONJ
easat-10435	441	39	resistance	resistance	NOUN
easat-10435	441	40	to	to	ADP
easat-10435	441	41	organizational	organizational	ADJ
easat-10435	441	42	change	change	NOUN
easat-10435	441	43	decreases	decrease	VERB
easat-10435	441	44	.	.	PUNCT
easat-10435	442	1	el	el	PROPN
easat-10435	442	2	kadiri	kadiri	PROPN
easat-10435	442	3	and	and	CCONJ
easat-10435	442	4	gallouj	gallouj	NOUN
easat-10435	442	5	[	[	X
easat-10435	442	6	17	17	NUM
easat-10435	442	7	]	]	PUNCT
easat-10435	442	8	stress	stress	VERB
easat-10435	442	9	the	the	DET
easat-10435	442	10	importance	importance	NOUN
easat-10435	442	11	of	of	ADP
easat-10435	442	12	training	training	NOUN
easat-10435	442	13	and	and	CCONJ
easat-10435	442	14	raising	raise	VERB
easat-10435	442	15	awareness	awareness	NOUN
easat-10435	442	16	among	among	ADP
easat-10435	442	17	elected	elect	VERB
easat-10435	442	18	officials	official	NOUN
easat-10435	442	19	about	about	ADP
easat-10435	442	20	audit	audit	NOUN
easat-10435	442	21	and	and	CCONJ
easat-10435	442	22	control	control	NOUN
easat-10435	442	23	issues	issue	NOUN
easat-10435	442	24	,	,	PUNCT
easat-10435	442	25	to	to	PART
easat-10435	442	26	strengthen	strengthen	VERB
easat-10435	442	27	their	their	PRON
easat-10435	442	28	ability	ability	NOUN
easat-10435	442	29	to	to	PART
easat-10435	442	30	lead	lead	VERB
easat-10435	442	31	reforms	reform	NOUN
easat-10435	442	32	effectively	effectively	ADV
easat-10435	442	33	and	and	CCONJ
easat-10435	442	34	to	to	PART
easat-10435	442	35	foster	foster	VERB
easat-10435	442	36	a	a	DET
easat-10435	442	37	governance	governance	NOUN
easat-10435	442	38	dynamic	dynamic	NOUN
easat-10435	442	39	based	base	VERB
easat-10435	442	40	on	on	ADP
easat-10435	442	41	transparency	transparency	NOUN
easat-10435	442	42	and	and	CCONJ
easat-10435	442	43	accountability	accountability	NOUN
easat-10435	442	44	.	.	PUNCT
easat-10435	443	1	citizen	citizen	PROPN
easat-10435	443	2	engagement	engagement	NOUN
easat-10435	443	3	in	in	ADP
easat-10435	443	4	local	local	ADJ
easat-10435	443	5	governance	governance	NOUN
easat-10435	443	6	processes	process	NOUN
easat-10435	443	7	is	be	AUX
easat-10435	443	8	a	a	DET
easat-10435	443	9	crucial	crucial	ADJ
easat-10435	443	10	moderating	moderate	VERB
easat-10435	443	11	factor	factor	NOUN
easat-10435	443	12	for	for	ADP
easat-10435	443	13	ensuring	ensure	VERB
easat-10435	443	14	the	the	DET
easat-10435	443	15	effectiveness	effectiveness	NOUN
easat-10435	443	16	of	of	ADP
easat-10435	443	17	internal	internal	ADJ
easat-10435	443	18	audits	audits	NOUN
easat-10435	443	19	.	.	PUNCT
easat-10435	444	1	according	accord	VERB
easat-10435	444	2	to	to	ADP
easat-10435	444	3	arnstein	arnstein	PROPN
easat-10435	444	4	's	's	PART
easat-10435	444	5	[	[	X
easat-10435	444	6	62	62	NUM
easat-10435	444	7	]	]	PUNCT
easat-10435	444	8	theory	theory	NOUN
easat-10435	444	9	of	of	ADP
easat-10435	444	10	citizen	citizen	NOUN
easat-10435	444	11	participation	participation	NOUN
easat-10435	444	12	,	,	PUNCT
easat-10435	444	13	active	active	ADJ
easat-10435	444	14	citizen	citizen	NOUN
easat-10435	444	15	involvement	involvement	NOUN
easat-10435	444	16	in	in	ADP
easat-10435	444	17	decision	decision	NOUN
easat-10435	444	18	-	-	PUNCT
easat-10435	444	19	making	making	NOUN
easat-10435	444	20	strengthens	strengthen	VERB
easat-10435	444	21	transparency	transparency	NOUN
easat-10435	444	22	and	and	CCONJ
easat-10435	444	23	accountability	accountability	NOUN
easat-10435	444	24	,	,	PUNCT
easat-10435	444	25	which	which	PRON
easat-10435	444	26	are	be	AUX
easat-10435	444	27	key	key	ADJ
easat-10435	444	28	elements	element	NOUN
easat-10435	444	29	for	for	ADP
easat-10435	444	30	the	the	DET
easat-10435	444	31	successful	successful	ADJ
easat-10435	444	32	implementation	implementation	NOUN
easat-10435	444	33	of	of	ADP
easat-10435	444	34	audit	audit	NOUN
easat-10435	444	35	recommendations	recommendation	NOUN
easat-10435	444	36	.	.	PUNCT
easat-10435	445	1	a	a	DET
easat-10435	445	2	study	study	NOUN
easat-10435	445	3	conducted	conduct	VERB
easat-10435	445	4	by	by	ADP
easat-10435	445	5	fox	fox	PROPN
easat-10435	445	6	[	[	X
easat-10435	445	7	63	63	NUM
easat-10435	445	8	]	]	PUNCT
easat-10435	445	9	in	in	ADP
easat-10435	445	10	bolivia	bolivia	PROPN
easat-10435	445	11	,	,	PUNCT
easat-10435	445	12	the	the	DET
easat-10435	445	13	impact	impact	NOUN
easat-10435	445	14	of	of	ADP
easat-10435	445	15	citizen	citizen	ADJ
easat-10435	445	16	participation	participation	NOUN
easat-10435	445	17	on	on	ADP
easat-10435	445	18	the	the	DET
easat-10435	445	19	implementation	implementation	NOUN
easat-10435	445	20	of	of	ADP
easat-10435	445	21	internal	internal	ADJ
easat-10435	445	22	audit	audit	NOUN
easat-10435	445	23	recommendations	recommendation	NOUN
easat-10435	445	24	was	be	AUX
easat-10435	445	25	examined	examine	VERB
easat-10435	445	26	.	.	PUNCT
easat-10435	446	1	this	this	DET
easat-10435	446	2	research	research	NOUN
easat-10435	446	3	,	,	PUNCT
easat-10435	446	4	conducted	conduct	VERB
easat-10435	446	5	in	in	ADP
easat-10435	446	6	a	a	DET
easat-10435	446	7	fragile	fragile	ADJ
easat-10435	446	8	governance	governance	NOUN
easat-10435	446	9	context	context	NOUN
easat-10435	446	10	,	,	PUNCT
easat-10435	446	11	utilized	utilize	VERB
easat-10435	446	12	surveys	survey	NOUN
easat-10435	446	13	and	and	CCONJ
easat-10435	446	14	interviews	interview	NOUN
easat-10435	446	15	with	with	ADP
easat-10435	446	16	200	200	NUM
easat-10435	446	17	citizens	citizen	NOUN
easat-10435	446	18	,	,	PUNCT
easat-10435	446	19	50	50	NUM
easat-10435	446	20	political	political	ADJ
easat-10435	446	21	leaders	leader	NOUN
easat-10435	446	22	,	,	PUNCT
easat-10435	446	23	and	and	CCONJ
easat-10435	446	24	public	public	ADJ
easat-10435	446	25	management	management	NOUN
easat-10435	446	26	experts	expert	NOUN
easat-10435	446	27	.	.	PUNCT
easat-10435	447	1	fox	fox	PROPN
easat-10435	448	1	[	[	X
easat-10435	448	2	63	63	NUM
easat-10435	448	3	]	]	PUNCT
easat-10435	448	4	observed	observe	VERB
easat-10435	448	5	that	that	SCONJ
easat-10435	448	6	citizen	citizen	NOUN
easat-10435	448	7	participation	participation	NOUN
easat-10435	448	8	not	not	PART
easat-10435	448	9	only	only	ADV
easat-10435	448	10	enhances	enhance	VERB
easat-10435	448	11	transparency	transparency	NOUN
easat-10435	448	12	but	but	CCONJ
easat-10435	448	13	also	also	ADV
easat-10435	448	14	ensures	ensure	VERB
easat-10435	448	15	rigorous	rigorous	ADJ
easat-10435	448	16	monitoring	monitoring	NOUN
easat-10435	448	17	of	of	ADP
easat-10435	448	18	audit	audit	NOUN
easat-10435	448	19	recommendations	recommendation	NOUN
easat-10435	448	20	.	.	PUNCT
easat-10435	449	1	the	the	DET
easat-10435	449	2	study	study	NOUN
easat-10435	449	3	concluded	conclude	VERB
easat-10435	449	4	that	that	SCONJ
easat-10435	449	5	when	when	SCONJ
easat-10435	449	6	citizens	citizen	NOUN
easat-10435	449	7	are	be	AUX
easat-10435	449	8	involved	involve	VERB
easat-10435	449	9	in	in	ADP
easat-10435	449	10	gathering	gather	VERB
easat-10435	449	11	audit	audit	NOUN
easat-10435	449	12	-	-	PUNCT
easat-10435	449	13	related	relate	VERB
easat-10435	449	14	information	information	NOUN
easat-10435	449	15	and	and	CCONJ
easat-10435	449	16	monitoring	monitoring	NOUN
easat-10435	449	17	decisions	decision	NOUN
easat-10435	449	18	,	,	PUNCT
easat-10435	449	19	pressure	pressure	NOUN
easat-10435	449	20	on	on	ADP
easat-10435	449	21	local	local	ADJ
easat-10435	449	22	authorities	authority	NOUN
easat-10435	449	23	to	to	PART
easat-10435	449	24	implement	implement	VERB
easat-10435	449	25	recommendations	recommendation	NOUN
easat-10435	449	26	increases	increase	NOUN
easat-10435	449	27	,	,	PUNCT
easat-10435	449	28	thereby	thereby	ADV
easat-10435	449	29	strengthening	strengthen	VERB
easat-10435	449	30	local	local	ADJ
easat-10435	449	31	governance	governance	NOUN
easat-10435	449	32	.	.	PUNCT
easat-10435	450	1	this	this	DET
easat-10435	450	2	research	research	NOUN
easat-10435	450	3	demonstrated	demonstrate	VERB
easat-10435	450	4	that	that	SCONJ
easat-10435	450	5	citizen	citizen	NOUN
easat-10435	450	6	participation	participation	NOUN
easat-10435	450	7	helps	help	VERB
easat-10435	450	8	reduce	reduce	VERB
easat-10435	450	9	corruption	corruption	NOUN
easat-10435	450	10	and	and	CCONJ
easat-10435	450	11	improve	improve	VERB
easat-10435	450	12	public	public	ADJ
easat-10435	450	13	service	service	NOUN
easat-10435	450	14	management	management	NOUN
easat-10435	450	15	by	by	ADP
easat-10435	450	16	reinforcing	reinforce	VERB
easat-10435	450	17	the	the	DET
easat-10435	450	18	accountability	accountability	NOUN
easat-10435	450	19	of	of	ADP
easat-10435	450	20	elected	elect	VERB
easat-10435	450	21	officials	official	NOUN
easat-10435	450	22	.	.	PUNCT
easat-10435	451	1	in	in	ADP
easat-10435	451	2	africa	africa	PROPN
easat-10435	451	3	,	,	PUNCT
easat-10435	451	4	a	a	DET
easat-10435	451	5	study	study	NOUN
easat-10435	451	6	conducted	conduct	VERB
easat-10435	451	7	by	by	ADP
easat-10435	451	8	njiru	njiru	NOUN
easat-10435	451	9	[	[	X
easat-10435	451	10	64	64	NUM
easat-10435	451	11	]	]	PUNCT
easat-10435	451	12	in	in	ADP
easat-10435	451	13	kenya	kenya	PROPN
easat-10435	451	14	,	,	PUNCT
easat-10435	451	15	it	it	PRON
easat-10435	451	16	was	be	AUX
easat-10435	451	17	also	also	ADV
easat-10435	451	18	found	find	VERB
easat-10435	451	19	that	that	SCONJ
easat-10435	451	20	citizen	citizen	NOUN
easat-10435	451	21	involvement	involvement	NOUN
easat-10435	451	22	in	in	ADP
easat-10435	451	23	monitoring	monitor	VERB
easat-10435	451	24	internal	internal	ADJ
easat-10435	451	25	audits	audit	NOUN
easat-10435	451	26	had	have	VERB
easat-10435	451	27	a	a	DET
easat-10435	451	28	direct	direct	ADJ
easat-10435	451	29	impact	impact	NOUN
easat-10435	451	30	on	on	ADP
easat-10435	451	31	the	the	DET
easat-10435	451	32	quality	quality	NOUN
easat-10435	451	33	of	of	ADP
easat-10435	451	34	local	local	ADJ
easat-10435	451	35	government	government	NOUN
easat-10435	451	36	management	management	NOUN
easat-10435	451	37	.	.	PUNCT
easat-10435	452	1	this	this	DET
easat-10435	452	2	study	study	NOUN
easat-10435	452	3	used	use	VERB
easat-10435	452	4	interviews	interview	NOUN
easat-10435	452	5	and	and	CCONJ
easat-10435	452	6	surveys	survey	NOUN
easat-10435	452	7	involving	involve	VERB
easat-10435	452	8	250	250	NUM
easat-10435	452	9	citizens	citizen	NOUN
easat-10435	452	10	and	and	CCONJ
easat-10435	452	11	50	50	NUM
easat-10435	452	12	local	local	ADJ
easat-10435	452	13	officials	official	NOUN
easat-10435	452	14	.	.	PUNCT
easat-10435	453	1	the	the	DET
easat-10435	453	2	results	result	NOUN
easat-10435	453	3	showed	show	VERB
easat-10435	453	4	that	that	SCONJ
easat-10435	453	5	internal	internal	ADJ
easat-10435	453	6	audits	audits	NOUN
easat-10435	453	7	became	become	VERB
easat-10435	453	8	more	more	ADV
easat-10435	453	9	effective	effective	ADJ
easat-10435	453	10	when	when	SCONJ
easat-10435	453	11	citizens	citizen	NOUN
easat-10435	453	12	participated	participate	VERB
easat-10435	453	13	in	in	ADP
easat-10435	453	14	the	the	DET
easat-10435	453	15	process	process	NOUN
easat-10435	453	16	.	.	PUNCT
easat-10435	454	1	the	the	DET
easat-10435	454	2	dissemination	dissemination	NOUN
easat-10435	454	3	of	of	ADP
easat-10435	454	4	audit	audit	NOUN
easat-10435	454	5	results	result	NOUN
easat-10435	454	6	and	and	CCONJ
easat-10435	454	7	increased	increase	VERB
easat-10435	454	8	citizen	citizen	NOUN
easat-10435	454	9	participation	participation	NOUN
easat-10435	454	10	heightened	heighten	VERB
easat-10435	454	11	pressure	pressure	NOUN
easat-10435	454	12	on	on	ADP
easat-10435	454	13	authorities	authority	NOUN
easat-10435	454	14	to	to	PART
easat-10435	454	15	be	be	AUX
easat-10435	454	16	accountable	accountable	ADJ
easat-10435	454	17	.	.	PUNCT
easat-10435	455	1	this	this	DET
easat-10435	455	2	dynamic	dynamic	NOUN
easat-10435	455	3	had	have	VERB
easat-10435	455	4	significant	significant	ADJ
easat-10435	455	5	effects	effect	NOUN
easat-10435	455	6	on	on	ADP
easat-10435	455	7	public	public	ADJ
easat-10435	455	8	resource	resource	NOUN
easat-10435	455	9	management	management	NOUN
easat-10435	455	10	,	,	PUNCT
easat-10435	455	11	contributing	contribute	VERB
easat-10435	455	12	to	to	ADP
easat-10435	455	13	greater	great	ADJ
easat-10435	455	14	transparency	transparency	NOUN
easat-10435	455	15	and	and	CCONJ
easat-10435	455	16	enhanced	enhance	VERB
easat-10435	455	17	accountability	accountability	NOUN
easat-10435	455	18	at	at	ADP
easat-10435	455	19	the	the	DET
easat-10435	455	20	local	local	ADJ
easat-10435	455	21	level	level	NOUN
easat-10435	455	22	.	.	PUNCT
easat-10435	456	1	in	in	ADP
easat-10435	456	2	morocco	morocco	PROPN
easat-10435	456	3	,	,	PUNCT
easat-10435	456	4	toubtou	toubtou	NOUN
easat-10435	456	5	and	and	CCONJ
easat-10435	456	6	naimi	naimi	NOUN
easat-10435	456	7	[	[	X
easat-10435	456	8	35	35	NUM
easat-10435	456	9	]	]	PUNCT
easat-10435	456	10	highlight	highlight	VERB
easat-10435	456	11	that	that	SCONJ
easat-10435	456	12	social	social	ADJ
easat-10435	456	13	pressure	pressure	NOUN
easat-10435	456	14	from	from	ADP
easat-10435	456	15	informed	informed	ADJ
easat-10435	456	16	citizens	citizen	NOUN
easat-10435	456	17	can	can	AUX
easat-10435	456	18	push	push	VERB
easat-10435	456	19	elected	elect	VERB
easat-10435	456	20	officials	official	NOUN
easat-10435	456	21	and	and	CCONJ
easat-10435	456	22	managers	manager	NOUN
easat-10435	456	23	to	to	PART
easat-10435	456	24	implement	implement	VERB
easat-10435	456	25	internal	internal	ADJ
easat-10435	456	26	audit	audit	NOUN
easat-10435	456	27	recommendations	recommendation	NOUN
easat-10435	456	28	,	,	PUNCT
easat-10435	456	29	particularly	particularly	ADV
easat-10435	456	30	in	in	ADP
easat-10435	456	31	areas	area	NOUN
easat-10435	456	32	such	such	ADJ
easat-10435	456	33	as	as	ADP
easat-10435	456	34	budget	budget	NOUN
easat-10435	456	35	management	management	NOUN
easat-10435	456	36	and	and	CCONJ
easat-10435	456	37	anti	anti	ADJ
easat-10435	456	38	-	-	ADJ
easat-10435	456	39	corruption	corruption	ADJ
easat-10435	456	40	efforts	effort	NOUN
easat-10435	456	41	.	.	PUNCT
easat-10435	457	1	gharrafi	gharrafi	PROPN
easat-10435	457	2	et	et	PROPN
easat-10435	457	3	al	al	PROPN
easat-10435	457	4	.	.	PUNCT
easat-10435	458	1	[	[	X
easat-10435	458	2	34	34	NUM
easat-10435	458	3	]	]	PUNCT
easat-10435	458	4	indicate	indicate	VERB
easat-10435	458	5	that	that	SCONJ
easat-10435	458	6	the	the	DET
easat-10435	458	7	lack	lack	NOUN
easat-10435	458	8	of	of	ADP
easat-10435	458	9	a	a	DET
easat-10435	458	10	participatory	participatory	ADJ
easat-10435	458	11	culture	culture	NOUN
easat-10435	458	12	and	and	CCONJ
easat-10435	458	13	limited	limited	ADJ
easat-10435	458	14	access	access	NOUN
easat-10435	458	15	to	to	ADP
easat-10435	458	16	information	information	NOUN
easat-10435	458	17	restrict	restrict	VERB
easat-10435	458	18	citizens	citizen	NOUN
easat-10435	458	19	’	’	PART
easat-10435	458	20	ability	ability	NOUN
easat-10435	458	21	to	to	PART
easat-10435	458	22	actively	actively	ADV
easat-10435	458	23	assess	assess	VERB
easat-10435	458	24	local	local	ADJ
easat-10435	458	25	government	government	NOUN
easat-10435	458	26	performance	performance	NOUN
easat-10435	458	27	.	.	PUNCT
easat-10435	459	1	el	el	PROPN
easat-10435	459	2	kadiri	kadiri	PROPN
easat-10435	459	3	and	and	CCONJ
easat-10435	459	4	gallouj	gallouj	NOUN
easat-10435	459	5	[	[	X
easat-10435	459	6	17	17	NUM
easat-10435	459	7	]	]	PUNCT
easat-10435	459	8	recommend	recommend	VERB
easat-10435	459	9	the	the	DET
easat-10435	459	10	implementation	implementation	NOUN
easat-10435	459	11	of	of	ADP
easat-10435	459	12	citizen	citizen	NOUN
easat-10435	459	13	participation	participation	NOUN
easat-10435	459	14	mechanisms	mechanism	NOUN
easat-10435	459	15	,	,	PUNCT
easat-10435	459	16	such	such	ADJ
easat-10435	459	17	as	as	ADP
easat-10435	459	18	participatory	participatory	ADJ
easat-10435	459	19	budgeting	budgeting	NOUN
easat-10435	459	20	,	,	PUNCT
easat-10435	459	21	digital	digital	ADJ
easat-10435	459	22	platforms	platform	NOUN
easat-10435	459	23	for	for	ADP
easat-10435	459	24	monitoring	monitor	VERB
easat-10435	459	25	audit	audit	NOUN
easat-10435	459	26	recommendations	recommendation	NOUN
easat-10435	459	27	,	,	PUNCT
easat-10435	459	28	and	and	CCONJ
easat-10435	459	29	public	public	ADJ
easat-10435	459	30	consultations	consultation	NOUN
easat-10435	459	31	,	,	PUNCT
easat-10435	459	32	to	to	PART
easat-10435	459	33	increase	increase	VERB
easat-10435	459	34	public	public	ADJ
easat-10435	459	35	involvement	involvement	NOUN
easat-10435	459	36	in	in	ADP
easat-10435	459	37	local	local	ADJ
easat-10435	459	38	governance	governance	NOUN
easat-10435	459	39	.	.	PUNCT
easat-10435	460	1	by	by	ADP
easat-10435	460	2	activating	activate	VERB
easat-10435	460	3	social	social	ADJ
easat-10435	460	4	pressure	pressure	NOUN
easat-10435	460	5	,	,	PUNCT
easat-10435	460	6	citizen	citizen	NOUN
easat-10435	460	7	engagement	engagement	NOUN
easat-10435	460	8	plays	play	VERB
easat-10435	460	9	a	a	DET
easat-10435	460	10	crucial	crucial	ADJ
easat-10435	460	11	role	role	NOUN
easat-10435	460	12	in	in	ADP
easat-10435	460	13	enhancing	enhance	VERB
easat-10435	460	14	the	the	DET
easat-10435	460	15	effectiveness	effectiveness	NOUN
easat-10435	460	16	of	of	ADP
easat-10435	460	17	internal	internal	ADJ
easat-10435	460	18	audits	audits	NOUN
easat-10435	460	19	.	.	PUNCT
easat-10435	461	1	it	it	PRON
easat-10435	461	2	reinforces	reinforce	VERB
easat-10435	461	3	local	local	ADJ
easat-10435	461	4	governance	governance	NOUN
easat-10435	461	5	processes	process	NOUN
easat-10435	461	6	by	by	ADP
easat-10435	461	7	making	make	VERB
easat-10435	461	8	authorities	authority	NOUN
easat-10435	461	9	more	more	ADV
easat-10435	461	10	accountable	accountable	ADJ
easat-10435	461	11	and	and	CCONJ
easat-10435	461	12	transparent	transparent	ADJ
easat-10435	461	13	in	in	ADP
easat-10435	461	14	their	their	PRON
easat-10435	461	15	actions	action	NOUN
easat-10435	461	16	.	.	PUNCT
easat-10435	462	1	these	these	DET
easat-10435	462	2	dynamics	dynamic	NOUN
easat-10435	462	3	are	be	AUX
easat-10435	462	4	summarized	summarize	VERB
easat-10435	462	5	in	in	ADP
easat-10435	462	6	the	the	DET
easat-10435	462	7	conceptual	conceptual	ADJ
easat-10435	462	8	research	research	NOUN
easat-10435	462	9	model	model	NOUN
easat-10435	462	10	presented	present	VERB
easat-10435	462	11	in	in	ADP
easat-10435	462	12	figure	figure	NOUN
easat-10435	462	13	1	1	NUM
easat-10435	462	14	.	.	PUNCT
easat-10435	463	1	the	the	DET
easat-10435	463	2	model	model	NOUN
easat-10435	463	3	highlights	highlight	VERB
easat-10435	463	4	how	how	SCONJ
easat-10435	463	5	internal	internal	ADJ
easat-10435	463	6	audit	audit	NOUN
easat-10435	463	7	influences	influence	VERB
easat-10435	463	8	local	local	ADJ
easat-10435	463	9	governance	governance	NOUN
easat-10435	463	10	not	not	PART
easat-10435	463	11	only	only	ADV
easat-10435	463	12	through	through	ADP
easat-10435	463	13	its	its	PRON
easat-10435	463	14	methods	method	NOUN
easat-10435	463	15	and	and	CCONJ
easat-10435	463	16	processes	process	NOUN
easat-10435	463	17	but	but	CCONJ
easat-10435	463	18	also	also	ADV
easat-10435	463	19	via	via	ADP
easat-10435	463	20	moderating	moderate	VERB
easat-10435	463	21	variables	variable	NOUN
easat-10435	463	22	such	such	ADJ
easat-10435	463	23	as	as	ADP
easat-10435	463	24	leadership	leadership	NOUN
easat-10435	463	25	and	and	CCONJ
easat-10435	463	26	citizen	citizen	NOUN
easat-10435	463	27	engagement	engagement	NOUN
easat-10435	463	28	,	,	PUNCT
easat-10435	463	29	which	which	PRON
easat-10435	463	30	determine	determine	VERB
easat-10435	463	31	the	the	DET
easat-10435	463	32	effective	effective	ADJ
easat-10435	463	33	implementation	implementation	NOUN
easat-10435	463	34	of	of	ADP
easat-10435	463	35	audit	audit	NOUN
easat-10435	463	36	recommendations	recommendation	NOUN
easat-10435	463	37	.	.	PUNCT
easat-10435	464	1	374	374	NUM
easat-10435	464	2	edelweiss	edelweiss	PROPN
easat-10435	464	3	applied	apply	VERB
easat-10435	464	4	science	science	NOUN
easat-10435	464	5	and	and	CCONJ
easat-10435	464	6	technology	technology	NOUN
easat-10435	464	7	issn	issn	PROPN
easat-10435	464	8	:	:	PUNCT
easat-10435	464	9	2576	2576	NUM
easat-10435	464	10	-	-	SYM
easat-10435	464	11	8484	8484	NUM
easat-10435	464	12	vol	vol	NOUN
easat-10435	464	13	.	.	PROPN
easat-10435	465	1	9	9	NUM
easat-10435	465	2	,	,	PUNCT
easat-10435	465	3	no	no	INTJ
easat-10435	465	4	.	.	NOUN
easat-10435	465	5	10	10	NUM
easat-10435	465	6	:	:	PUNCT
easat-10435	465	7	359	359	NUM
easat-10435	465	8	-	-	SYM
easat-10435	465	9	377	377	NUM
easat-10435	465	10	,	,	PUNCT
easat-10435	465	11	2025	2025	NUM
easat-10435	465	12	doi	doi	NOUN
easat-10435	465	13	:	:	PUNCT
easat-10435	465	14	10.55214/2576	10.55214/2576	NUM
easat-10435	465	15	-	-	SYM
easat-10435	465	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	465	17	©	©	PROPN
easat-10435	465	18	2025	2025	NUM
easat-10435	465	19	by	by	ADP
easat-10435	465	20	the	the	DET
easat-10435	465	21	authors	author	NOUN
easat-10435	465	22	;	;	PUNCT
easat-10435	466	1	licensee	licensee	PROPN
easat-10435	466	2	learning	learn	VERB
easat-10435	466	3	gate	gate	NOUN
easat-10435	466	4	figure	figure	NOUN
easat-10435	466	5	1	1	NUM
easat-10435	466	6	.	.	PUNCT
easat-10435	466	7	conceptual	conceptual	ADJ
easat-10435	466	8	research	research	NOUN
easat-10435	466	9	model	model	NOUN
easat-10435	466	10	linking	link	VERB
easat-10435	466	11	internal	internal	ADJ
easat-10435	466	12	audit	audit	NOUN
easat-10435	466	13	,	,	PUNCT
easat-10435	466	14	leadership	leadership	NOUN
easat-10435	466	15	,	,	PUNCT
easat-10435	466	16	citizen	citizen	NOUN
easat-10435	466	17	engagement	engagement	NOUN
easat-10435	466	18	,	,	PUNCT
easat-10435	466	19	and	and	CCONJ
easat-10435	466	20	local	local	ADJ
easat-10435	466	21	governance	governance	NOUN
easat-10435	466	22	outcomes	outcome	NOUN
easat-10435	466	23	.	.	PUNCT
easat-10435	467	1	6	6	X
easat-10435	467	2	.	.	X
easat-10435	467	3	conclusion	conclusion	NOUN
easat-10435	467	4	this	this	DET
easat-10435	467	5	article	article	NOUN
easat-10435	467	6	presents	present	VERB
easat-10435	467	7	a	a	DET
easat-10435	467	8	conceptual	conceptual	ADJ
easat-10435	467	9	model	model	NOUN
easat-10435	467	10	aimed	aim	VERB
easat-10435	467	11	at	at	ADP
easat-10435	467	12	analyzing	analyze	VERB
easat-10435	467	13	the	the	DET
easat-10435	467	14	contribution	contribution	NOUN
easat-10435	467	15	of	of	ADP
easat-10435	467	16	internal	internal	ADJ
easat-10435	467	17	audit	audit	NOUN
easat-10435	467	18	to	to	ADP
easat-10435	467	19	the	the	DET
easat-10435	467	20	governance	governance	NOUN
easat-10435	467	21	of	of	ADP
easat-10435	467	22	moroccan	moroccan	ADJ
easat-10435	467	23	local	local	ADJ
easat-10435	467	24	governments	government	NOUN
easat-10435	467	25	.	.	PUNCT
easat-10435	468	1	the	the	DET
easat-10435	468	2	model	model	NOUN
easat-10435	468	3	is	be	AUX
easat-10435	468	4	based	base	VERB
easat-10435	468	5	on	on	ADP
easat-10435	468	6	a	a	DET
easat-10435	468	7	theoretical	theoretical	ADJ
easat-10435	468	8	integration	integration	NOUN
easat-10435	468	9	of	of	ADP
easat-10435	468	10	multiple	multiple	ADJ
easat-10435	468	11	conceptual	conceptual	ADJ
easat-10435	468	12	approaches	approach	NOUN
easat-10435	468	13	and	and	CCONJ
easat-10435	468	14	empirical	empirical	ADJ
easat-10435	468	15	studies	study	NOUN
easat-10435	468	16	dedicated	dedicate	VERB
easat-10435	468	17	to	to	ADP
easat-10435	468	18	internal	internal	ADJ
easat-10435	468	19	audit	audit	NOUN
easat-10435	468	20	and	and	CCONJ
easat-10435	468	21	local	local	ADJ
easat-10435	468	22	governance	governance	NOUN
easat-10435	468	23	.	.	PUNCT
easat-10435	469	1	the	the	DET
easat-10435	469	2	objective	objective	NOUN
easat-10435	469	3	is	be	AUX
easat-10435	469	4	to	to	PART
easat-10435	469	5	better	well	ADV
easat-10435	469	6	understand	understand	VERB
easat-10435	469	7	the	the	DET
easat-10435	469	8	mechanisms	mechanism	NOUN
easat-10435	469	9	that	that	PRON
easat-10435	469	10	enable	enable	VERB
easat-10435	469	11	internal	internal	ADJ
easat-10435	469	12	audit	audit	NOUN
easat-10435	469	13	to	to	PART
easat-10435	469	14	play	play	VERB
easat-10435	469	15	a	a	DET
easat-10435	469	16	key	key	ADJ
easat-10435	469	17	role	role	NOUN
easat-10435	469	18	in	in	ADP
easat-10435	469	19	strengthening	strengthen	VERB
easat-10435	469	20	governance	governance	NOUN
easat-10435	469	21	principles	principle	NOUN
easat-10435	469	22	such	such	ADJ
easat-10435	469	23	as	as	ADP
easat-10435	469	24	transparency	transparency	NOUN
easat-10435	469	25	,	,	PUNCT
easat-10435	469	26	accountability	accountability	NOUN
easat-10435	469	27	,	,	PUNCT
easat-10435	469	28	and	and	CCONJ
easat-10435	469	29	efficiency	efficiency	NOUN
easat-10435	469	30	within	within	ADP
easat-10435	469	31	local	local	ADJ
easat-10435	469	32	governments	government	NOUN
easat-10435	469	33	.	.	PUNCT
easat-10435	470	1	the	the	DET
easat-10435	470	2	model	model	NOUN
easat-10435	470	3	proposes	propose	VERB
easat-10435	470	4	that	that	SCONJ
easat-10435	470	5	,	,	PUNCT
easat-10435	470	6	for	for	SCONJ
easat-10435	470	7	an	an	DET
easat-10435	470	8	internal	internal	ADJ
easat-10435	470	9	audit	audit	NOUN
easat-10435	470	10	to	to	PART
easat-10435	470	11	be	be	AUX
easat-10435	470	12	effective	effective	ADJ
easat-10435	470	13	,	,	PUNCT
easat-10435	470	14	it	it	PRON
easat-10435	470	15	must	must	AUX
easat-10435	470	16	be	be	AUX
easat-10435	470	17	understood	understand	VERB
easat-10435	470	18	through	through	ADP
easat-10435	470	19	two	two	NUM
easat-10435	470	20	categories	category	NOUN
easat-10435	470	21	of	of	ADP
easat-10435	470	22	factors	factor	NOUN
easat-10435	470	23	:	:	PUNCT
easat-10435	470	24	mediating	mediate	VERB
easat-10435	470	25	factors	factor	NOUN
easat-10435	470	26	and	and	CCONJ
easat-10435	470	27	moderating	moderating	NOUN
easat-10435	470	28	factors	factor	NOUN
easat-10435	470	29	.	.	PUNCT
easat-10435	471	1	the	the	DET
easat-10435	471	2	mediating	mediate	VERB
easat-10435	471	3	factors	factor	NOUN
easat-10435	471	4	integrated	integrate	VERB
easat-10435	471	5	into	into	ADP
easat-10435	471	6	this	this	DET
easat-10435	471	7	model	model	NOUN
easat-10435	471	8	include	include	VERB
easat-10435	471	9	internal	internal	ADJ
easat-10435	471	10	process	process	NOUN
easat-10435	471	11	optimization	optimization	NOUN
easat-10435	471	12	and	and	CCONJ
easat-10435	471	13	organizational	organizational	ADJ
easat-10435	471	14	climate	climate	NOUN
easat-10435	471	15	.	.	PUNCT
easat-10435	472	1	these	these	DET
easat-10435	472	2	factors	factor	NOUN
easat-10435	472	3	facilitate	facilitate	VERB
easat-10435	472	4	the	the	DET
easat-10435	472	5	implementation	implementation	NOUN
easat-10435	472	6	of	of	ADP
easat-10435	472	7	internal	internal	ADJ
easat-10435	472	8	audit	audit	NOUN
easat-10435	472	9	recommendations	recommendation	NOUN
easat-10435	472	10	and	and	CCONJ
easat-10435	472	11	ensure	ensure	VERB
easat-10435	472	12	a	a	DET
easat-10435	472	13	more	more	ADV
easat-10435	472	14	transparent	transparent	ADJ
easat-10435	472	15	and	and	CCONJ
easat-10435	472	16	efficient	efficient	ADJ
easat-10435	472	17	management	management	NOUN
easat-10435	472	18	of	of	ADP
easat-10435	472	19	public	public	ADJ
easat-10435	472	20	resources	resource	NOUN
easat-10435	472	21	.	.	PUNCT
easat-10435	473	1	as	as	ADP
easat-10435	473	2	for	for	ADP
easat-10435	473	3	the	the	DET
easat-10435	473	4	moderating	moderate	VERB
easat-10435	473	5	factors	factor	NOUN
easat-10435	473	6	,	,	PUNCT
easat-10435	473	7	namely	namely	ADV
easat-10435	473	8	the	the	DET
easat-10435	473	9	leadership	leadership	NOUN
easat-10435	473	10	of	of	ADP
easat-10435	473	11	local	local	ADJ
easat-10435	473	12	elected	elect	VERB
easat-10435	473	13	officials	official	NOUN
easat-10435	473	14	and	and	CCONJ
easat-10435	473	15	citizen	citizen	NOUN
easat-10435	473	16	engagement	engagement	NOUN
easat-10435	473	17	,	,	PUNCT
easat-10435	473	18	they	they	PRON
easat-10435	473	19	play	play	VERB
easat-10435	473	20	a	a	DET
easat-10435	473	21	fundamental	fundamental	ADJ
easat-10435	473	22	role	role	NOUN
easat-10435	473	23	in	in	ADP
easat-10435	473	24	the	the	DET
easat-10435	473	25	intensity	intensity	NOUN
easat-10435	473	26	and	and	CCONJ
easat-10435	473	27	scope	scope	NOUN
easat-10435	473	28	of	of	ADP
easat-10435	473	29	the	the	DET
easat-10435	473	30	internal	internal	ADJ
easat-10435	473	31	audit	audit	NOUN
easat-10435	473	32	’s	’s	PART
easat-10435	473	33	impact	impact	NOUN
easat-10435	473	34	on	on	ADP
easat-10435	473	35	local	local	ADJ
easat-10435	473	36	governance	governance	NOUN
easat-10435	473	37	.	.	PUNCT
easat-10435	474	1	the	the	DET
easat-10435	474	2	proposed	propose	VERB
easat-10435	474	3	theoretical	theoretical	ADJ
easat-10435	474	4	model	model	NOUN
easat-10435	474	5	is	be	AUX
easat-10435	474	6	built	build	VERB
easat-10435	474	7	upon	upon	SCONJ
easat-10435	474	8	a	a	DET
easat-10435	474	9	methodology	methodology	NOUN
easat-10435	474	10	that	that	PRON
easat-10435	474	11	incorporates	incorporate	VERB
easat-10435	474	12	an	an	DET
easat-10435	474	13	in	in	ADP
easat-10435	474	14	-	-	PUNCT
easat-10435	474	15	depth	depth	NOUN
easat-10435	474	16	analysis	analysis	NOUN
easat-10435	474	17	of	of	ADP
easat-10435	474	18	22	22	NUM
easat-10435	474	19	empirical	empirical	ADJ
easat-10435	474	20	studies	study	NOUN
easat-10435	474	21	.	.	PUNCT
easat-10435	475	1	these	these	DET
easat-10435	475	2	studies	study	NOUN
easat-10435	475	3	were	be	AUX
easat-10435	475	4	selected	select	VERB
easat-10435	475	5	for	for	ADP
easat-10435	475	6	their	their	PRON
easat-10435	475	7	contextual	contextual	ADJ
easat-10435	475	8	and	and	CCONJ
easat-10435	475	9	scientific	scientific	ADJ
easat-10435	475	10	relevance	relevance	NOUN
easat-10435	475	11	,	,	PUNCT
easat-10435	475	12	particularly	particularly	ADV
easat-10435	475	13	those	those	PRON
easat-10435	475	14	focusing	focus	VERB
easat-10435	475	15	on	on	ADP
easat-10435	475	16	local	local	ADJ
easat-10435	475	17	governments	government	NOUN
easat-10435	475	18	in	in	ADP
easat-10435	475	19	developing	develop	VERB
easat-10435	475	20	countries	country	NOUN
easat-10435	475	21	.	.	PUNCT
easat-10435	476	1	the	the	DET
easat-10435	476	2	integration	integration	NOUN
easat-10435	476	3	of	of	ADP
easat-10435	476	4	these	these	DET
easat-10435	476	5	findings	finding	NOUN
easat-10435	476	6	has	have	AUX
easat-10435	476	7	made	make	VERB
easat-10435	476	8	it	it	PRON
easat-10435	476	9	possible	possible	ADJ
easat-10435	476	10	to	to	PART
easat-10435	476	11	identify	identify	VERB
easat-10435	476	12	key	key	ADJ
easat-10435	476	13	dimensions	dimension	NOUN
easat-10435	476	14	of	of	ADP
easat-10435	476	15	internal	internal	ADJ
easat-10435	476	16	audit	audit	NOUN
easat-10435	476	17	and	and	CCONJ
easat-10435	476	18	local	local	ADJ
easat-10435	476	19	governance	governance	NOUN
easat-10435	476	20	,	,	PUNCT
easat-10435	476	21	while	while	SCONJ
easat-10435	476	22	also	also	ADV
easat-10435	476	23	highlighting	highlight	VERB
easat-10435	476	24	organizational	organizational	ADJ
easat-10435	476	25	and	and	CCONJ
easat-10435	476	26	structural	structural	ADJ
easat-10435	476	27	dynamics	dynamic	NOUN
easat-10435	476	28	.	.	PUNCT
easat-10435	477	1	from	from	ADP
easat-10435	477	2	a	a	DET
easat-10435	477	3	practical	practical	ADJ
easat-10435	477	4	perspective	perspective	NOUN
easat-10435	477	5	,	,	PUNCT
easat-10435	477	6	while	while	SCONJ
easat-10435	477	7	this	this	DET
easat-10435	477	8	article	article	NOUN
easat-10435	477	9	provides	provide	VERB
easat-10435	477	10	a	a	DET
easat-10435	477	11	solid	solid	ADJ
easat-10435	477	12	theoretical	theoretical	ADJ
easat-10435	477	13	foundation	foundation	NOUN
easat-10435	477	14	,	,	PUNCT
easat-10435	477	15	it	it	PRON
easat-10435	477	16	is	be	AUX
easat-10435	477	17	essential	essential	ADJ
easat-10435	477	18	to	to	PART
easat-10435	477	19	conduct	conduct	VERB
easat-10435	477	20	empirical	empirical	ADJ
easat-10435	477	21	research	research	NOUN
easat-10435	477	22	to	to	PART
easat-10435	477	23	validate	validate	VERB
easat-10435	477	24	its	its	PRON
easat-10435	477	25	scientific	scientific	ADJ
easat-10435	477	26	relevance	relevance	NOUN
easat-10435	477	27	,	,	PUNCT
easat-10435	477	28	particularly	particularly	ADV
easat-10435	477	29	in	in	ADP
easat-10435	477	30	the	the	DET
easat-10435	477	31	context	context	NOUN
easat-10435	477	32	of	of	ADP
easat-10435	477	33	moroccan	moroccan	ADJ
easat-10435	477	34	local	local	ADJ
easat-10435	477	35	governments	government	NOUN
easat-10435	477	36	.	.	PUNCT
easat-10435	478	1	once	once	ADV
easat-10435	478	2	validated	validate	VERB
easat-10435	478	3	,	,	PUNCT
easat-10435	478	4	this	this	DET
easat-10435	478	5	model	model	NOUN
easat-10435	478	6	could	could	AUX
easat-10435	478	7	serve	serve	VERB
easat-10435	478	8	as	as	ADP
easat-10435	478	9	a	a	DET
easat-10435	478	10	framework	framework	NOUN
easat-10435	478	11	for	for	ADP
easat-10435	478	12	public	public	ADJ
easat-10435	478	13	sector	sector	NOUN
easat-10435	478	14	reform	reform	NOUN
easat-10435	478	15	,	,	PUNCT
easat-10435	478	16	identifying	identify	VERB
easat-10435	478	17	specific	specific	ADJ
easat-10435	478	18	levers	lever	NOUN
easat-10435	478	19	to	to	PART
easat-10435	478	20	improve	improve	VERB
easat-10435	478	21	the	the	DET
easat-10435	478	22	effectiveness	effectiveness	NOUN
easat-10435	478	23	of	of	ADP
easat-10435	478	24	internal	internal	ADJ
easat-10435	478	25	audit	audit	NOUN
easat-10435	478	26	and	and	CCONJ
easat-10435	478	27	,	,	PUNCT
easat-10435	478	28	consequently	consequently	ADV
easat-10435	478	29	,	,	PUNCT
easat-10435	478	30	local	local	ADJ
easat-10435	478	31	governance	governance	NOUN
easat-10435	478	32	.	.	PUNCT
easat-10435	479	1	the	the	DET
easat-10435	479	2	limitations	limitation	NOUN
easat-10435	479	3	of	of	ADP
easat-10435	479	4	this	this	DET
easat-10435	479	5	study	study	NOUN
easat-10435	479	6	primarily	primarily	ADV
easat-10435	479	7	stem	stem	VERB
easat-10435	479	8	from	from	ADP
easat-10435	479	9	its	its	PRON
easat-10435	479	10	conceptual	conceptual	ADJ
easat-10435	479	11	nature	nature	NOUN
easat-10435	479	12	.	.	PUNCT
easat-10435	480	1	although	although	SCONJ
easat-10435	480	2	the	the	DET
easat-10435	480	3	model	model	NOUN
easat-10435	480	4	is	be	AUX
easat-10435	480	5	built	build	VERB
easat-10435	480	6	375	375	NUM
easat-10435	480	7	edelweiss	edelweiss	PROPN
easat-10435	480	8	applied	apply	VERB
easat-10435	480	9	science	science	NOUN
easat-10435	480	10	and	and	CCONJ
easat-10435	480	11	technology	technology	NOUN
easat-10435	480	12	issn	issn	PROPN
easat-10435	480	13	:	:	PUNCT
easat-10435	480	14	2576	2576	NUM
easat-10435	480	15	-	-	SYM
easat-10435	480	16	8484	8484	NUM
easat-10435	480	17	vol	vol	NOUN
easat-10435	480	18	.	.	PROPN
easat-10435	481	1	9	9	NUM
easat-10435	481	2	,	,	PUNCT
easat-10435	481	3	no	no	INTJ
easat-10435	481	4	.	.	NOUN
easat-10435	481	5	10	10	NUM
easat-10435	481	6	:	:	PUNCT
easat-10435	481	7	359	359	NUM
easat-10435	481	8	-	-	SYM
easat-10435	481	9	377	377	NUM
easat-10435	481	10	,	,	PUNCT
easat-10435	481	11	2025	2025	NUM
easat-10435	481	12	doi	doi	NOUN
easat-10435	481	13	:	:	PUNCT
easat-10435	481	14	10.55214/2576	10.55214/2576	NUM
easat-10435	481	15	-	-	SYM
easat-10435	481	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	481	17	©	©	PROPN
easat-10435	481	18	2025	2025	NUM
easat-10435	481	19	by	by	ADP
easat-10435	481	20	the	the	DET
easat-10435	481	21	authors	author	NOUN
easat-10435	481	22	;	;	PUNCT
easat-10435	481	23	licensee	licensee	PROPN
easat-10435	481	24	learning	learn	VERB
easat-10435	481	25	gate	gate	NOUN
easat-10435	481	26	on	on	ADP
easat-10435	481	27	a	a	DET
easat-10435	481	28	comprehensive	comprehensive	ADJ
easat-10435	481	29	literature	literature	NOUN
easat-10435	481	30	review	review	NOUN
easat-10435	481	31	,	,	PUNCT
easat-10435	481	32	it	it	PRON
easat-10435	481	33	still	still	ADV
easat-10435	481	34	needs	need	VERB
easat-10435	481	35	to	to	PART
easat-10435	481	36	be	be	AUX
easat-10435	481	37	tested	test	VERB
easat-10435	481	38	and	and	CCONJ
easat-10435	481	39	refined	refine	VERB
easat-10435	481	40	through	through	ADP
easat-10435	481	41	empirical	empirical	ADJ
easat-10435	481	42	research	research	NOUN
easat-10435	481	43	,	,	PUNCT
easat-10435	481	44	especially	especially	ADV
easat-10435	481	45	across	across	ADP
easat-10435	481	46	varied	varied	ADJ
easat-10435	481	47	local	local	ADJ
easat-10435	481	48	contexts	contexts	NOUN
easat-10435	481	49	.	.	PUNCT
easat-10435	482	1	there	there	PRON
easat-10435	482	2	are	be	VERB
easat-10435	482	3	multiple	multiple	ADJ
easat-10435	482	4	avenues	avenue	NOUN
easat-10435	482	5	for	for	ADP
easat-10435	482	6	future	future	ADJ
easat-10435	482	7	research	research	NOUN
easat-10435	482	8	.	.	PUNCT
easat-10435	483	1	in	in	ADP
easat-10435	483	2	the	the	DET
easat-10435	483	3	short	short	ADJ
easat-10435	483	4	term	term	NOUN
easat-10435	483	5	,	,	PUNCT
easat-10435	483	6	contextualizing	contextualizing	NOUN
easat-10435	483	7	and	and	CCONJ
easat-10435	483	8	empirically	empirically	ADV
easat-10435	483	9	validating	validate	VERB
easat-10435	483	10	the	the	DET
easat-10435	483	11	model	model	NOUN
easat-10435	483	12	through	through	ADP
easat-10435	483	13	field	field	NOUN
easat-10435	483	14	studies	study	NOUN
easat-10435	483	15	is	be	AUX
easat-10435	483	16	a	a	DET
easat-10435	483	17	priority	priority	NOUN
easat-10435	483	18	to	to	PART
easat-10435	483	19	refine	refine	VERB
easat-10435	483	20	and	and	CCONJ
easat-10435	483	21	test	test	VERB
easat-10435	483	22	its	its	PRON
easat-10435	483	23	proposed	propose	VERB
easat-10435	483	24	hypotheses	hypothesis	NOUN
easat-10435	483	25	.	.	PUNCT
easat-10435	484	1	in	in	ADP
easat-10435	484	2	the	the	DET
easat-10435	484	3	long	long	ADJ
easat-10435	484	4	term	term	NOUN
easat-10435	484	5	,	,	PUNCT
easat-10435	484	6	comparative	comparative	ADJ
easat-10435	484	7	studies	study	NOUN
easat-10435	484	8	with	with	ADP
easat-10435	484	9	other	other	ADJ
easat-10435	484	10	developing	develop	VERB
easat-10435	484	11	countries	country	NOUN
easat-10435	484	12	would	would	AUX
easat-10435	484	13	help	help	VERB
easat-10435	484	14	broaden	broaden	VERB
easat-10435	484	15	the	the	DET
easat-10435	484	16	understanding	understanding	NOUN
easat-10435	484	17	of	of	ADP
easat-10435	484	18	the	the	DET
easat-10435	484	19	internal	internal	ADJ
easat-10435	484	20	audit	audit	NOUN
easat-10435	484	21	’s	’s	PART
easat-10435	484	22	impact	impact	NOUN
easat-10435	484	23	on	on	ADP
easat-10435	484	24	local	local	ADJ
easat-10435	484	25	governance	governance	NOUN
easat-10435	484	26	and	and	CCONJ
easat-10435	484	27	explore	explore	VERB
easat-10435	484	28	solutions	solution	NOUN
easat-10435	484	29	to	to	ADP
easat-10435	484	30	common	common	ADJ
easat-10435	484	31	governance	governance	NOUN
easat-10435	484	32	challenges	challenge	NOUN
easat-10435	484	33	.	.	PUNCT
easat-10435	485	1	transparency	transparency	NOUN
easat-10435	485	2	:	:	PUNCT
easat-10435	485	3	the	the	DET
easat-10435	485	4	authors	author	NOUN
easat-10435	485	5	confirm	confirm	VERB
easat-10435	485	6	that	that	SCONJ
easat-10435	485	7	the	the	DET
easat-10435	485	8	manuscript	manuscript	NOUN
easat-10435	485	9	is	be	AUX
easat-10435	485	10	an	an	DET
easat-10435	485	11	honest	honest	ADJ
easat-10435	485	12	,	,	PUNCT
easat-10435	485	13	accurate	accurate	ADJ
easat-10435	485	14	,	,	PUNCT
easat-10435	485	15	and	and	CCONJ
easat-10435	485	16	transparent	transparent	ADJ
easat-10435	485	17	account	account	NOUN
easat-10435	485	18	of	of	ADP
easat-10435	485	19	the	the	DET
easat-10435	485	20	study	study	NOUN
easat-10435	485	21	;	;	PUNCT
easat-10435	485	22	that	that	SCONJ
easat-10435	485	23	no	no	DET
easat-10435	485	24	vital	vital	ADJ
easat-10435	485	25	features	feature	NOUN
easat-10435	485	26	of	of	ADP
easat-10435	485	27	the	the	DET
easat-10435	485	28	study	study	NOUN
easat-10435	485	29	have	have	AUX
easat-10435	485	30	been	be	AUX
easat-10435	485	31	omitted	omit	VERB
easat-10435	485	32	;	;	PUNCT
easat-10435	485	33	and	and	CCONJ
easat-10435	485	34	that	that	SCONJ
easat-10435	485	35	any	any	DET
easat-10435	485	36	discrepancies	discrepancy	NOUN
easat-10435	485	37	from	from	ADP
easat-10435	485	38	the	the	DET
easat-10435	485	39	study	study	NOUN
easat-10435	485	40	as	as	SCONJ
easat-10435	485	41	planned	plan	VERB
easat-10435	485	42	have	have	AUX
easat-10435	485	43	been	be	AUX
easat-10435	485	44	explained	explain	VERB
easat-10435	485	45	.	.	PUNCT
easat-10435	486	1	this	this	DET
easat-10435	486	2	study	study	NOUN
easat-10435	486	3	followed	follow	VERB
easat-10435	486	4	all	all	DET
easat-10435	486	5	ethical	ethical	ADJ
easat-10435	486	6	practices	practice	NOUN
easat-10435	486	7	during	during	ADP
easat-10435	486	8	writing	writing	NOUN
easat-10435	486	9	.	.	PUNCT
easat-10435	487	1	copyright	copyright	NOUN
easat-10435	487	2	:	:	PUNCT
easat-10435	487	3	©	©	PROPN
easat-10435	487	4	2025	2025	NUM
easat-10435	487	5	by	by	ADP
easat-10435	487	6	the	the	DET
easat-10435	487	7	authors	author	NOUN
easat-10435	487	8	.	.	PUNCT
easat-10435	488	1	this	this	DET
easat-10435	488	2	open	open	ADJ
easat-10435	488	3	-	-	PUNCT
easat-10435	488	4	access	access	NOUN
easat-10435	488	5	article	article	NOUN
easat-10435	488	6	is	be	AUX
easat-10435	488	7	distributed	distribute	VERB
easat-10435	488	8	under	under	ADP
easat-10435	488	9	the	the	DET
easat-10435	488	10	terms	term	NOUN
easat-10435	488	11	and	and	CCONJ
easat-10435	488	12	conditions	condition	NOUN
easat-10435	488	13	of	of	ADP
easat-10435	488	14	the	the	DET
easat-10435	488	15	creative	creative	ADJ
easat-10435	488	16	commons	common	NOUN
easat-10435	488	17	attribution	attribution	NOUN
easat-10435	488	18	(	(	PUNCT
easat-10435	488	19	cc	cc	NOUN
easat-10435	488	20	by	by	ADP
easat-10435	488	21	)	)	PUNCT
easat-10435	488	22	license	license	NOUN
easat-10435	488	23	(	(	PUNCT
easat-10435	488	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10435	488	25	)	)	PUNCT
easat-10435	488	26	.	.	PUNCT
easat-10435	489	1	references	reference	NOUN
easat-10435	489	2	[	[	X
easat-10435	489	3	1	1	X
easat-10435	489	4	]	]	PUNCT
easat-10435	489	5	k.	k.	PROPN
easat-10435	489	6	el	el	PROPN
easat-10435	489	7	moujahid	moujahid	PROPN
easat-10435	489	8	,	,	PUNCT
easat-10435	489	9	"	"	PUNCT
easat-10435	489	10	governance	governance	NOUN
easat-10435	489	11	and	and	CCONJ
easat-10435	489	12	performance	performance	NOUN
easat-10435	489	13	of	of	ADP
easat-10435	489	14	local	local	ADJ
easat-10435	489	15	authorities	authority	NOUN
easat-10435	489	16	in	in	ADP
easat-10435	489	17	morocco	morocco	PROPN
easat-10435	489	18	:	:	PUNCT
easat-10435	489	19	the	the	DET
easat-10435	489	20	case	case	NOUN
easat-10435	489	21	of	of	ADP
easat-10435	489	22	municipalities	municipality	NOUN
easat-10435	489	23	targeted	target	VERB
easat-10435	489	24	by	by	ADP
easat-10435	489	25	the	the	DET
easat-10435	489	26	indh	indh	NOUN
easat-10435	489	27	in	in	ADP
easat-10435	489	28	the	the	DET
easat-10435	489	29	province	province	NOUN
easat-10435	489	30	of	of	ADP
easat-10435	489	31	elkelaa	elkelaa	PROPN
easat-10435	489	32	des	des	PROPN
easat-10435	489	33	sraghna	sraghna	PROPN
easat-10435	489	34	,	,	PUNCT
easat-10435	489	35	"	"	PUNCT
easat-10435	489	36	doctoral	doctoral	ADJ
easat-10435	489	37	thesis	thesis	NOUN
easat-10435	489	38	in	in	ADP
easat-10435	489	39	economics	economic	NOUN
easat-10435	489	40	(	(	PUNCT
easat-10435	489	41	joint	joint	ADJ
easat-10435	489	42	supervision	supervision	NOUN
easat-10435	489	43	)	)	PUNCT
easat-10435	489	44	,	,	PUNCT
easat-10435	489	45	cadi	cadi	PROPN
easat-10435	489	46	ayaad	ayaad	PROPN
easat-10435	489	47	university	university	PROPN
easat-10435	489	48	-	-	PUNCT
easat-10435	489	49	morocco	morocco	PROPN
easat-10435	489	50	and	and	CCONJ
easat-10435	489	51	university	university	PROPN
easat-10435	489	52	of	of	ADP
easat-10435	489	53	messina	messina	PROPN
easat-10435	489	54	-	-	PROPN
easat-10435	489	55	italy	italy	PROPN
easat-10435	489	56	,	,	PUNCT
easat-10435	489	57	2019	2019	NUM
easat-10435	489	58	.	.	PUNCT
easat-10435	490	1	[	[	X
easat-10435	490	2	2	2	X
easat-10435	490	3	]	]	PUNCT
easat-10435	490	4	t.	t.	PROPN
easat-10435	490	5	bovaird	bovaird	NOUN
easat-10435	490	6	,	,	PUNCT
easat-10435	490	7	"	"	PUNCT
easat-10435	490	8	public	public	ADJ
easat-10435	490	9	governance	governance	NOUN
easat-10435	490	10	:	:	PUNCT
easat-10435	490	11	how	how	SCONJ
easat-10435	490	12	to	to	PART
easat-10435	490	13	maintain	maintain	VERB
easat-10435	490	14	a	a	DET
easat-10435	490	15	fair	fair	ADJ
easat-10435	490	16	balance	balance	NOUN
easat-10435	490	17	between	between	ADP
easat-10435	490	18	the	the	DET
easat-10435	490	19	power	power	NOUN
easat-10435	490	20	of	of	ADP
easat-10435	490	21	stakeholders	stakeholder	NOUN
easat-10435	490	22	in	in	ADP
easat-10435	490	23	a	a	DET
easat-10435	490	24	networked	networked	ADJ
easat-10435	490	25	society	society	NOUN
easat-10435	490	26	?	?	PUNCT
easat-10435	490	27	,	,	PUNCT
easat-10435	490	28	"	"	PUNCT
easat-10435	490	29	revue	revue	PROPN
easat-10435	490	30	internationale	internationale	PROPN
easat-10435	490	31	des	des	PROPN
easat-10435	490	32	sciences	sciences	PROPN
easat-10435	490	33	administratives	administratives	PROPN
easat-10435	490	34	,	,	PUNCT
easat-10435	490	35	vol	vol	NOUN
easat-10435	490	36	.	.	PROPN
easat-10435	490	37	71	71	NUM
easat-10435	490	38	,	,	PUNCT
easat-10435	490	39	no	no	INTJ
easat-10435	490	40	.	.	NOUN
easat-10435	490	41	2	2	NUM
easat-10435	490	42	,	,	PUNCT
easat-10435	490	43	pp	pp	ADJ
easat-10435	490	44	.	.	PUNCT
easat-10435	491	1	223	223	NUM
easat-10435	491	2	-	-	SYM
easat-10435	491	3	235	235	NUM
easat-10435	491	4	,	,	PUNCT
easat-10435	491	5	2005	2005	NUM
easat-10435	491	6	.	.	PUNCT
easat-10435	492	1	[	[	X
easat-10435	492	2	3	3	NUM
easat-10435	492	3	]	]	ADJ
easat-10435	492	4	organisation	organisation	NOUN
easat-10435	492	5	for	for	ADP
easat-10435	492	6	economic	economic	ADJ
easat-10435	492	7	co	co	NOUN
easat-10435	492	8	-	-	NOUN
easat-10435	492	9	operation	operation	NOUN
easat-10435	492	10	and	and	CCONJ
easat-10435	492	11	development	development	NOUN
easat-10435	492	12	public	public	ADJ
easat-10435	492	13	management	management	NOUN
easat-10435	492	14	service	service	NOUN
easat-10435	492	15	,	,	PUNCT
easat-10435	492	16	governance	governance	NOUN
easat-10435	492	17	in	in	ADP
easat-10435	492	18	transition	transition	NOUN
easat-10435	492	19	:	:	PUNCT
easat-10435	492	20	public	public	ADJ
easat-10435	492	21	management	management	NOUN
easat-10435	492	22	reforms	reform	NOUN
easat-10435	492	23	in	in	ADP
easat-10435	492	24	oecd	oecd	PROPN
easat-10435	492	25	countries	country	NOUN
easat-10435	492	26	.	.	PUNCT
easat-10435	493	1	france	france	PROPN
easat-10435	493	2	:	:	PUNCT
easat-10435	493	3	organisation	organisation	NOUN
easat-10435	493	4	for	for	ADP
easat-10435	493	5	economic	economic	ADJ
easat-10435	493	6	co	co	NOUN
easat-10435	493	7	-	-	NOUN
easat-10435	493	8	operation	operation	NOUN
easat-10435	493	9	and	and	CCONJ
easat-10435	493	10	development	development	NOUN
easat-10435	493	11	public	public	ADJ
easat-10435	493	12	management	management	NOUN
easat-10435	493	13	service	service	NOUN
easat-10435	493	14	,	,	PUNCT
easat-10435	493	15	1995	1995	NUM
easat-10435	493	16	.	.	PUNCT
easat-10435	494	1	[	[	X
easat-10435	494	2	4	4	X
easat-10435	494	3	]	]	X
easat-10435	494	4	t.	t.	PROPN
easat-10435	494	5	bovaird	bovaird	PROPN
easat-10435	494	6	and	and	CCONJ
easat-10435	494	7	e.	e.	PROPN
easat-10435	494	8	löffler	löffler	PROPN
easat-10435	494	9	,	,	PUNCT
easat-10435	494	10	"	"	PUNCT
easat-10435	494	11	evaluating	evaluate	VERB
easat-10435	494	12	the	the	DET
easat-10435	494	13	quality	quality	NOUN
easat-10435	494	14	of	of	ADP
easat-10435	494	15	public	public	ADJ
easat-10435	494	16	governance	governance	NOUN
easat-10435	494	17	:	:	PUNCT
easat-10435	494	18	indicators	indicator	NOUN
easat-10435	494	19	,	,	PUNCT
easat-10435	494	20	models	model	NOUN
easat-10435	494	21	and	and	CCONJ
easat-10435	494	22	methodologies	methodology	NOUN
easat-10435	494	23	,	,	PUNCT
easat-10435	494	24	"	"	PUNCT
easat-10435	494	25	international	international	ADJ
easat-10435	494	26	review	review	NOUN
easat-10435	494	27	of	of	ADP
easat-10435	494	28	administrative	administrative	ADJ
easat-10435	494	29	sciences	science	NOUN
easat-10435	494	30	,	,	PUNCT
easat-10435	494	31	vol	vol	NOUN
easat-10435	494	32	.	.	PROPN
easat-10435	495	1	69	69	NUM
easat-10435	495	2	,	,	PUNCT
easat-10435	495	3	no	no	INTJ
easat-10435	495	4	.	.	NOUN
easat-10435	495	5	3	3	NUM
easat-10435	495	6	,	,	PUNCT
easat-10435	495	7	pp	pp	ADJ
easat-10435	495	8	.	.	PUNCT
easat-10435	496	1	313	313	NUM
easat-10435	496	2	-	-	SYM
easat-10435	496	3	328	328	NUM
easat-10435	496	4	,	,	PUNCT
easat-10435	496	5	2003	2003	NUM
easat-10435	496	6	.	.	PUNCT
easat-10435	497	1	https://doi.org/10.1177/0020852303693002	https://doi.org/10.1177/0020852303693002	X
easat-10435	498	1	[	[	X
easat-10435	498	2	5	5	NUM
easat-10435	498	3	]	]	PUNCT
easat-10435	498	4	m.	m.	NOUN
easat-10435	498	5	c.	c.	PROPN
easat-10435	498	6	jensen	jensen	PROPN
easat-10435	498	7	and	and	CCONJ
easat-10435	498	8	w.	w.	PROPN
easat-10435	498	9	h.	h.	PROPN
easat-10435	498	10	meckling	meckling	PROPN
easat-10435	498	11	,	,	PUNCT
easat-10435	498	12	"	"	PUNCT
easat-10435	498	13	theory	theory	NOUN
easat-10435	498	14	of	of	ADP
easat-10435	498	15	the	the	DET
easat-10435	498	16	firm	firm	NOUN
easat-10435	498	17	:	:	PUNCT
easat-10435	498	18	managerial	managerial	ADJ
easat-10435	498	19	behavior	behavior	NOUN
easat-10435	498	20	,	,	PUNCT
easat-10435	498	21	agency	agency	NOUN
easat-10435	498	22	costs	cost	NOUN
easat-10435	498	23	,	,	PUNCT
easat-10435	498	24	and	and	CCONJ
easat-10435	498	25	ownership	ownership	NOUN
easat-10435	498	26	structure	structure	NOUN
easat-10435	498	27	,	,	PUNCT
easat-10435	498	28	"	"	PUNCT
easat-10435	498	29	journal	journal	NOUN
easat-10435	498	30	of	of	ADP
easat-10435	498	31	financial	financial	ADJ
easat-10435	498	32	economics	economic	NOUN
easat-10435	498	33	,	,	PUNCT
easat-10435	498	34	vol	vol	NOUN
easat-10435	498	35	.	.	PROPN
easat-10435	498	36	3	3	NUM
easat-10435	498	37	,	,	PUNCT
easat-10435	498	38	no	no	INTJ
easat-10435	498	39	.	.	NOUN
easat-10435	498	40	4	4	NUM
easat-10435	498	41	,	,	PUNCT
easat-10435	498	42	pp	pp	ADJ
easat-10435	498	43	.	.	PUNCT
easat-10435	498	44	305	305	NUM
easat-10435	498	45	-	-	SYM
easat-10435	498	46	360	360	NUM
easat-10435	498	47	,	,	PUNCT
easat-10435	498	48	1976	1976	NUM
easat-10435	498	49	.	.	PUNCT
easat-10435	499	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-10435	499	2	[	[	X
easat-10435	499	3	6	6	NUM
easat-10435	499	4	]	]	PUNCT
easat-10435	499	5	r.	r.	PROPN
easat-10435	499	6	a.	a.	PROPN
easat-10435	499	7	w.	w.	PROPN
easat-10435	499	8	rhodes	rhodes	PROPN
easat-10435	499	9	,	,	PUNCT
easat-10435	499	10	understanding	understand	VERB
easat-10435	499	11	governance	governance	NOUN
easat-10435	499	12	:	:	PUNCT
easat-10435	499	13	policy	policy	NOUN
easat-10435	499	14	networks	network	NOUN
easat-10435	499	15	,	,	PUNCT
easat-10435	499	16	governance	governance	NOUN
easat-10435	499	17	,	,	PUNCT
easat-10435	499	18	reflexivity	reflexivity	NOUN
easat-10435	499	19	and	and	CCONJ
easat-10435	499	20	accountability	accountability	NOUN
easat-10435	499	21	.	.	PUNCT
easat-10435	500	1	buckingham	buckingham	PROPN
easat-10435	500	2	:	:	PUNCT
easat-10435	500	3	open	open	ADJ
easat-10435	500	4	university	university	NOUN
easat-10435	500	5	press	press	NOUN
easat-10435	500	6	,	,	PUNCT
easat-10435	500	7	1997	1997	NUM
easat-10435	500	8	.	.	PUNCT
easat-10435	501	1	[	[	X
easat-10435	501	2	7	7	X
easat-10435	501	3	]	]	X
easat-10435	501	4	e.	e.	PROPN
easat-10435	501	5	periac	periac	PROPN
easat-10435	501	6	,	,	PUNCT
easat-10435	501	7	"	"	PUNCT
easat-10435	501	8	public	public	ADJ
easat-10435	501	9	governance	governance	NOUN
easat-10435	501	10	:	:	PUNCT
easat-10435	501	11	how	how	SCONJ
easat-10435	501	12	to	to	PART
easat-10435	501	13	maintain	maintain	VERB
easat-10435	501	14	a	a	DET
easat-10435	501	15	fair	fair	ADJ
easat-10435	501	16	balance	balance	NOUN
easat-10435	501	17	between	between	ADP
easat-10435	501	18	the	the	DET
easat-10435	501	19	power	power	NOUN
easat-10435	501	20	of	of	ADP
easat-10435	501	21	stakeholders	stakeholder	NOUN
easat-10435	501	22	in	in	ADP
easat-10435	501	23	a	a	DET
easat-10435	501	24	networked	networked	ADJ
easat-10435	501	25	society	society	NOUN
easat-10435	501	26	?	?	PUNCT
easat-10435	501	27	,	,	PUNCT
easat-10435	501	28	"	"	PUNCT
easat-10435	501	29	doctoral	doctoral	ADJ
easat-10435	501	30	thesis	thesis	NOUN
easat-10435	501	31	,	,	PUNCT
easat-10435	501	32	university	university	NOUN
easat-10435	501	33	of	of	ADP
easat-10435	501	34	paris	paris	PROPN
easat-10435	501	35	-	-	PUNCT
easat-10435	501	36	est	est	NOUN
easat-10435	501	37	,	,	PUNCT
easat-10435	501	38	2015	2015	NUM
easat-10435	501	39	.	.	PUNCT
easat-10435	502	1	[	[	X
easat-10435	502	2	8	8	NUM
easat-10435	502	3	]	]	PUNCT
easat-10435	502	4	a.	a.	PROPN
easat-10435	502	5	el	el	PROPN
easat-10435	502	6	idrissi	idrissi	PROPN
easat-10435	502	7	,	,	PUNCT
easat-10435	502	8	"	"	PUNCT
easat-10435	502	9	the	the	DET
easat-10435	502	10	governance	governance	NOUN
easat-10435	502	11	of	of	ADP
easat-10435	502	12	moroccan	moroccan	ADJ
easat-10435	502	13	public	public	ADJ
easat-10435	502	14	enterprises	enterprise	NOUN
easat-10435	502	15	:	:	PUNCT
easat-10435	502	16	issues	issue	NOUN
easat-10435	502	17	,	,	PUNCT
easat-10435	502	18	practices	practice	NOUN
easat-10435	502	19	and	and	CCONJ
easat-10435	502	20	perspectives	perspective	NOUN
easat-10435	502	21	,	,	PUNCT
easat-10435	502	22	"	"	PUNCT
easat-10435	502	23	doctoral	doctoral	ADJ
easat-10435	502	24	thesis	thesis	NOUN
easat-10435	502	25	,	,	PUNCT
easat-10435	502	26	cadi	cadi	NOUN
easat-10435	502	27	ayyad	ayyad	PROPN
easat-10435	502	28	university	university	PROPN
easat-10435	502	29	,	,	PUNCT
easat-10435	502	30	marrakech	marrakech	NOUN
easat-10435	502	31	,	,	PUNCT
easat-10435	502	32	2017	2017	NUM
easat-10435	502	33	.	.	PUNCT
easat-10435	503	1	[	[	X
easat-10435	503	2	9	9	NUM
easat-10435	503	3	]	]	PUNCT
easat-10435	503	4	l.	l.	PROPN
easat-10435	503	5	d.	d.	PROPN
easat-10435	503	6	parker	parker	PROPN
easat-10435	503	7	and	and	CCONJ
easat-10435	503	8	s.	s.	PROPN
easat-10435	503	9	johnson	johnson	PROPN
easat-10435	503	10	,	,	PUNCT
easat-10435	503	11	"	"	PUNCT
easat-10435	503	12	development	development	NOUN
easat-10435	503	13	in	in	ADP
easat-10435	503	14	internal	internal	ADJ
easat-10435	503	15	auditing	auditing	NOUN
easat-10435	503	16	:	:	PUNCT
easat-10435	503	17	historical	historical	ADJ
easat-10435	503	18	perspectives	perspective	NOUN
easat-10435	503	19	and	and	CCONJ
easat-10435	503	20	modern	modern	ADJ
easat-10435	503	21	challenges	challenge	NOUN
easat-10435	503	22	,	,	PUNCT
easat-10435	503	23	"	"	PUNCT
easat-10435	503	24	accounting	accounting	NOUN
easat-10435	503	25	,	,	PUNCT
easat-10435	503	26	auditing	auditing	NOUN
easat-10435	503	27	&	&	CCONJ
easat-10435	503	28	accountability	accountability	NOUN
easat-10435	503	29	journal	journal	NOUN
easat-10435	503	30	,	,	PUNCT
easat-10435	503	31	vol	vol	NOUN
easat-10435	503	32	.	.	PROPN
easat-10435	503	33	30	30	NUM
easat-10435	503	34	,	,	PUNCT
easat-10435	503	35	no	no	INTJ
easat-10435	503	36	.	.	NOUN
easat-10435	503	37	4	4	NUM
easat-10435	503	38	,	,	PUNCT
easat-10435	503	39	pp	pp	ADJ
easat-10435	503	40	.	.	PUNCT
easat-10435	503	41	982–1006	982–1006	NUM
easat-10435	503	42	,	,	PUNCT
easat-10435	503	43	2017	2017	NUM
easat-10435	503	44	.	.	PUNCT
easat-10435	504	1	[	[	X
easat-10435	504	2	10	10	NUM
easat-10435	504	3	]	]	X
easat-10435	504	4	r.	r.	PROPN
easat-10435	504	5	tarabay	tarabay	PROPN
easat-10435	504	6	,	,	PUNCT
easat-10435	504	7	"	"	PUNCT
easat-10435	504	8	the	the	DET
easat-10435	504	9	strategic	strategic	ADJ
easat-10435	504	10	role	role	NOUN
easat-10435	504	11	of	of	ADP
easat-10435	504	12	internal	internal	ADJ
easat-10435	504	13	audit	audit	NOUN
easat-10435	504	14	in	in	ADP
easat-10435	504	15	organizational	organizational	ADJ
easat-10435	504	16	governance	governance	NOUN
easat-10435	504	17	,	,	PUNCT
easat-10435	504	18	"	"	PUNCT
easat-10435	504	19	revue	revue	NOUN
easat-10435	504	20	française	française	NOUN
easat-10435	504	21	de	de	X
easat-10435	504	22	gestion	gestion	PROPN
easat-10435	504	23	,	,	PUNCT
easat-10435	504	24	vol	vol	NOUN
easat-10435	504	25	.	.	PROPN
easat-10435	505	1	42	42	NUM
easat-10435	505	2	,	,	PUNCT
easat-10435	505	3	no	no	INTJ
easat-10435	505	4	.	.	NOUN
easat-10435	505	5	258	258	NUM
easat-10435	505	6	,	,	PUNCT
easat-10435	505	7	pp	pp	ADJ
easat-10435	505	8	.	.	PUNCT
easat-10435	506	1	115	115	NUM
easat-10435	506	2	-	-	SYM
easat-10435	506	3	132	132	NUM
easat-10435	506	4	,	,	PUNCT
easat-10435	506	5	2016	2016	NUM
easat-10435	506	6	.	.	PUNCT
easat-10435	507	1	[	[	X
easat-10435	507	2	11	11	NUM
easat-10435	507	3	]	]	PUNCT
easat-10435	507	4	the	the	DET
easat-10435	507	5	committee	committee	NOUN
easat-10435	507	6	of	of	ADP
easat-10435	507	7	sponsoring	sponsor	VERB
easat-10435	507	8	organizations	organization	NOUN
easat-10435	507	9	of	of	ADP
easat-10435	507	10	the	the	DET
easat-10435	507	11	treadway	treadway	PROPN
easat-10435	507	12	commission	commission	PROPN
easat-10435	507	13	(	(	PUNCT
easat-10435	507	14	coso	coso	NOUN
easat-10435	507	15	)	)	PUNCT
easat-10435	507	16	,	,	PUNCT
easat-10435	507	17	internal	internal	ADJ
easat-10435	507	18	control	control	NOUN
easat-10435	507	19	–	–	PUNCT
easat-10435	507	20	integrated	integrate	VERB
easat-10435	507	21	framework	framework	NOUN
easat-10435	507	22	.	.	PUNCT
easat-10435	508	1	new	new	PROPN
easat-10435	508	2	york	york	PROPN
easat-10435	508	3	:	:	PUNCT
easat-10435	508	4	american	american	PROPN
easat-10435	508	5	institute	institute	PROPN
easat-10435	508	6	of	of	ADP
easat-10435	508	7	certified	certify	VERB
easat-10435	508	8	public	public	ADJ
easat-10435	508	9	accountants	accountant	NOUN
easat-10435	508	10	(	(	PUNCT
easat-10435	508	11	aicpa	aicpa	PROPN
easat-10435	508	12	)	)	PUNCT
easat-10435	508	13	,	,	PUNCT
easat-10435	508	14	1992	1992	NUM
easat-10435	508	15	.	.	PUNCT
easat-10435	509	1	[	[	X
easat-10435	509	2	12	12	NUM
easat-10435	509	3	]	]	PUNCT
easat-10435	509	4	m.	m.	NOUN
easat-10435	509	5	power	power	NOUN
easat-10435	509	6	,	,	PUNCT
easat-10435	509	7	the	the	DET
easat-10435	509	8	audit	audit	NOUN
easat-10435	509	9	society	society	NOUN
easat-10435	509	10	:	:	PUNCT
easat-10435	509	11	rituals	ritual	NOUN
easat-10435	509	12	of	of	ADP
easat-10435	509	13	verification	verification	NOUN
easat-10435	509	14	.	.	PUNCT
easat-10435	510	1	oxford	oxford	NOUN
easat-10435	510	2	:	:	PUNCT
easat-10435	510	3	oxford	oxford	PROPN
easat-10435	510	4	university	university	PROPN
easat-10435	510	5	press	press	NOUN
easat-10435	510	6	,	,	PUNCT
easat-10435	510	7	1999	1999	NUM
easat-10435	510	8	.	.	PUNCT
easat-10435	511	1	[	[	X
easat-10435	511	2	13	13	NUM
easat-10435	511	3	]	]	X
easat-10435	511	4	f.	f.	PROPN
easat-10435	511	5	cakar	cakar	PROPN
easat-10435	511	6	,	,	PUNCT
easat-10435	511	7	"	"	PUNCT
easat-10435	511	8	challenges	challenge	NOUN
easat-10435	511	9	of	of	ADP
easat-10435	511	10	positioning	position	VERB
easat-10435	511	11	internal	internal	ADJ
easat-10435	511	12	auditing	auditing	NOUN
easat-10435	511	13	between	between	ADP
easat-10435	511	14	independence	independence	NOUN
easat-10435	511	15	and	and	CCONJ
easat-10435	511	16	strategic	strategic	ADJ
easat-10435	511	17	partnership	partnership	NOUN
easat-10435	511	18	,	,	PUNCT
easat-10435	511	19	"	"	PUNCT
easat-10435	511	20	journal	journal	NOUN
easat-10435	511	21	of	of	ADP
easat-10435	511	22	business	business	NOUN
easat-10435	511	23	ethics	ethic	NOUN
easat-10435	511	24	,	,	PUNCT
easat-10435	511	25	vol	vol	NOUN
easat-10435	511	26	.	.	PROPN
easat-10435	511	27	137	137	NUM
easat-10435	511	28	,	,	PUNCT
easat-10435	511	29	no	no	INTJ
easat-10435	511	30	.	.	NOUN
easat-10435	511	31	2	2	NUM
easat-10435	511	32	,	,	PUNCT
easat-10435	511	33	pp	pp	ADJ
easat-10435	511	34	.	.	PUNCT
easat-10435	512	1	399	399	NUM
easat-10435	512	2	-	-	SYM
easat-10435	512	3	415	415	NUM
easat-10435	512	4	,	,	PUNCT
easat-10435	512	5	2016	2016	NUM
easat-10435	512	6	.	.	PUNCT
easat-10435	513	1	[	[	X
easat-10435	513	2	14	14	NUM
easat-10435	513	3	]	]	PUNCT
easat-10435	513	4	m.	m.	NOUN
easat-10435	513	5	roussy	roussy	NOUN
easat-10435	513	6	and	and	CCONJ
easat-10435	513	7	m.	m.	NOUN
easat-10435	513	8	rodrigue	rodrigue	PROPN
easat-10435	513	9	,	,	PUNCT
easat-10435	513	10	"	"	PUNCT
easat-10435	513	11	internal	internal	ADJ
easat-10435	513	12	audit	audit	NOUN
easat-10435	513	13	:	:	PUNCT
easat-10435	513	14	is	be	AUX
easat-10435	513	15	the	the	DET
easat-10435	513	16	‘	'	PUNCT
easat-10435	513	17	third	third	ADJ
easat-10435	513	18	line	line	NOUN
easat-10435	513	19	of	of	ADP
easat-10435	513	20	defense’effective	defense’effective	NOUN
easat-10435	513	21	as	as	ADP
easat-10435	513	22	a	a	DET
easat-10435	513	23	form	form	NOUN
easat-10435	513	24	of	of	ADP
easat-10435	513	25	governance	governance	NOUN
easat-10435	513	26	?	?	PUNCT
easat-10435	514	1	an	an	DET
easat-10435	514	2	exploratory	exploratory	ADJ
easat-10435	514	3	study	study	NOUN
easat-10435	514	4	of	of	ADP
easat-10435	514	5	the	the	DET
easat-10435	514	6	impression	impression	NOUN
easat-10435	514	7	management	management	NOUN
easat-10435	514	8	techniques	technique	VERB
easat-10435	514	9	chief	chief	ADJ
easat-10435	514	10	audit	audit	NOUN
easat-10435	514	11	executives	executive	NOUN
easat-10435	514	12	use	use	VERB
easat-10435	514	13	in	in	ADP
easat-10435	514	14	their	their	PRON
easat-10435	514	15	annual	annual	ADJ
easat-10435	514	16	accountability	accountability	NOUN
easat-10435	514	17	to	to	ADP
easat-10435	514	18	the	the	DET
easat-10435	514	19	audit	audit	NOUN
easat-10435	514	20	committee	committee	NOUN
easat-10435	514	21	,	,	PUNCT
easat-10435	514	22	"	"	PUNCT
easat-10435	514	23	journal	journal	NOUN
easat-10435	514	24	of	of	ADP
easat-10435	514	25	business	business	NOUN
easat-10435	514	26	ethics	ethic	NOUN
easat-10435	514	27	,	,	PUNCT
easat-10435	514	28	vol	vol	NOUN
easat-10435	514	29	.	.	PROPN
easat-10435	514	30	151	151	NUM
easat-10435	514	31	,	,	PUNCT
easat-10435	514	32	no	no	INTJ
easat-10435	514	33	.	.	NOUN
easat-10435	514	34	3	3	NUM
easat-10435	514	35	,	,	PUNCT
easat-10435	514	36	pp	pp	ADJ
easat-10435	514	37	.	.	PUNCT
easat-10435	514	38	853	853	NUM
easat-10435	514	39	-	-	SYM
easat-10435	514	40	869	869	NUM
easat-10435	514	41	,	,	PUNCT
easat-10435	514	42	2018	2018	NUM
easat-10435	514	43	.	.	PUNCT
easat-10435	515	1	https://doi.org/10.1007/s10551-016-3263-y	https://doi.org/10.1007/s10551-016-3263-y	PROPN
easat-10435	515	2	[	[	X
easat-10435	515	3	15	15	NUM
easat-10435	515	4	]	]	X
easat-10435	515	5	j.	j.	PROPN
easat-10435	515	6	abibi	abibi	PROPN
easat-10435	515	7	,	,	PUNCT
easat-10435	515	8	local	local	ADJ
easat-10435	515	9	authorities	authority	NOUN
easat-10435	515	10	in	in	ADP
easat-10435	515	11	the	the	DET
easat-10435	515	12	light	light	NOUN
easat-10435	515	13	of	of	ADP
easat-10435	515	14	the	the	DET
easat-10435	515	15	moroccan	moroccan	ADJ
easat-10435	515	16	constitution	constitution	NOUN
easat-10435	515	17	of	of	ADP
easat-10435	515	18	2011	2011	NUM
easat-10435	515	19	.	.	PUNCT
easat-10435	516	1	master	master	NOUN
easat-10435	516	2	's	's	PART
easat-10435	516	3	thesis	thesis	NOUN
easat-10435	516	4	,	,	PUNCT
easat-10435	516	5	university	university	NOUN
easat-10435	516	6	of	of	ADP
easat-10435	516	7	strasbourg	strasbourg	NOUN
easat-10435	516	8	,	,	PUNCT
easat-10435	516	9	national	national	ADJ
easat-10435	516	10	school	school	NOUN
easat-10435	516	11	of	of	ADP
easat-10435	516	12	administration	administration	NOUN
easat-10435	516	13	,	,	PUNCT
easat-10435	516	14	2015	2015	NUM
easat-10435	516	15	.	.	PUNCT
easat-10435	517	1	[	[	X
easat-10435	517	2	16	16	NUM
easat-10435	517	3	]	]	PUNCT
easat-10435	517	4	k.	k.	PROPN
easat-10435	517	5	ennaciri	ennaciri	PROPN
easat-10435	517	6	,	,	PUNCT
easat-10435	517	7	"	"	PUNCT
easat-10435	517	8	local	local	ADJ
easat-10435	517	9	power	power	NOUN
easat-10435	517	10	in	in	ADP
easat-10435	517	11	search	search	NOUN
easat-10435	517	12	of	of	ADP
easat-10435	517	13	autonomy	autonomy	NOUN
easat-10435	517	14	:	:	PUNCT
easat-10435	517	15	the	the	DET
easat-10435	517	16	case	case	NOUN
easat-10435	517	17	of	of	ADP
easat-10435	517	18	moroccan	moroccan	ADJ
easat-10435	517	19	municipalities	municipality	NOUN
easat-10435	517	20	,	,	PUNCT
easat-10435	517	21	"	"	PUNCT
easat-10435	517	22	administrative	administrative	ADJ
easat-10435	517	23	review	review	NOUN
easat-10435	517	24	,	,	PUNCT
easat-10435	517	25	vol	vol	NOUN
easat-10435	517	26	.	.	PROPN
easat-10435	518	1	372	372	NUM
easat-10435	518	2	,	,	PUNCT
easat-10435	518	3	pp	pp	ADJ
easat-10435	518	4	.	.	PUNCT
easat-10435	519	1	588	588	NUM
easat-10435	519	2	-	-	SYM
easat-10435	519	3	596	596	NUM
easat-10435	519	4	,	,	PUNCT
easat-10435	519	5	2009	2009	NUM
easat-10435	519	6	.	.	PUNCT
easat-10435	520	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10435	520	2	https://doi.org/10.1177/0020852303693002	https://doi.org/10.1177/0020852303693002	ADV
easat-10435	520	3	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-10435	520	4	https://doi.org/10.1007/s10551-016-3263-y	https://doi.org/10.1007/s10551-016-3263-y	PROPN
easat-10435	520	5	376	376	NUM
easat-10435	520	6	edelweiss	edelweiss	PROPN
easat-10435	520	7	applied	apply	VERB
easat-10435	520	8	science	science	NOUN
easat-10435	520	9	and	and	CCONJ
easat-10435	520	10	technology	technology	NOUN
easat-10435	520	11	issn	issn	PROPN
easat-10435	520	12	:	:	PUNCT
easat-10435	520	13	2576	2576	NUM
easat-10435	520	14	-	-	SYM
easat-10435	520	15	8484	8484	NUM
easat-10435	520	16	vol	vol	NOUN
easat-10435	520	17	.	.	PROPN
easat-10435	521	1	9	9	NUM
easat-10435	521	2	,	,	PUNCT
easat-10435	521	3	no	no	INTJ
easat-10435	521	4	.	.	NOUN
easat-10435	521	5	10	10	NUM
easat-10435	521	6	:	:	PUNCT
easat-10435	521	7	359	359	NUM
easat-10435	521	8	-	-	SYM
easat-10435	521	9	377	377	NUM
easat-10435	521	10	,	,	PUNCT
easat-10435	521	11	2025	2025	NUM
easat-10435	521	12	doi	doi	NOUN
easat-10435	521	13	:	:	PUNCT
easat-10435	521	14	10.55214/2576	10.55214/2576	NUM
easat-10435	521	15	-	-	SYM
easat-10435	521	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	521	17	©	©	PROPN
easat-10435	521	18	2025	2025	NUM
easat-10435	521	19	by	by	ADP
easat-10435	521	20	the	the	DET
easat-10435	521	21	authors	author	NOUN
easat-10435	521	22	;	;	PUNCT
easat-10435	521	23	licensee	licensee	PROPN
easat-10435	521	24	learning	learning	NOUN
easat-10435	521	25	gate	gate	NOUN
easat-10435	522	1	[	[	X
easat-10435	522	2	17	17	NUM
easat-10435	522	3	]	]	PUNCT
easat-10435	522	4	b.	b.	PROPN
easat-10435	522	5	d.	d.	PROPN
easat-10435	522	6	el	el	PROPN
easat-10435	522	7	kadiri	kadiri	PROPN
easat-10435	522	8	and	and	CCONJ
easat-10435	522	9	n.	n.	PROPN
easat-10435	522	10	gallouj	gallouj	NOUN
easat-10435	522	11	,	,	PUNCT
easat-10435	522	12	"	"	PUNCT
easat-10435	522	13	tailor	tailor	NOUN
easat-10435	522	14	-	-	PUNCT
easat-10435	522	15	made	make	VERB
easat-10435	522	16	adaptation	adaptation	NOUN
easat-10435	522	17	of	of	ADP
easat-10435	522	18	internal	internal	ADJ
easat-10435	522	19	audit	audit	NOUN
easat-10435	522	20	instruments	instrument	NOUN
easat-10435	522	21	to	to	ADP
easat-10435	522	22	the	the	DET
easat-10435	522	23	structural	structural	ADJ
easat-10435	522	24	attributes	attribute	NOUN
easat-10435	522	25	of	of	ADP
easat-10435	522	26	moroccan	moroccan	ADJ
easat-10435	522	27	local	local	ADJ
easat-10435	522	28	authorities	authority	NOUN
easat-10435	522	29	,	,	PUNCT
easat-10435	522	30	"	"	PUNCT
easat-10435	522	31	recherches	recherche	NOUN
easat-10435	522	32	en	en	X
easat-10435	522	33	sciences	sciences	PROPN
easat-10435	522	34	de	de	X
easat-10435	522	35	gestion	gestion	PROPN
easat-10435	522	36	,	,	PUNCT
easat-10435	522	37	vol	vol	NOUN
easat-10435	522	38	.	.	PROPN
easat-10435	522	39	139	139	NUM
easat-10435	522	40	,	,	PUNCT
easat-10435	522	41	no	no	INTJ
easat-10435	522	42	.	.	NOUN
easat-10435	522	43	4	4	NUM
easat-10435	522	44	,	,	PUNCT
easat-10435	522	45	pp	pp	ADJ
easat-10435	522	46	.	.	PUNCT
easat-10435	523	1	333	333	NUM
easat-10435	523	2	-	-	SYM
easat-10435	523	3	369	369	NUM
easat-10435	523	4	,	,	PUNCT
easat-10435	523	5	2020	2020	NUM
easat-10435	523	6	.	.	PUNCT
easat-10435	524	1	https://doi.org/10.3917/resg.139.0333	https://doi.org/10.3917/resg.139.0333	NOUN
easat-10435	524	2	[	[	X
easat-10435	524	3	18	18	NUM
easat-10435	524	4	]	]	X
easat-10435	524	5	s.	s.	PROPN
easat-10435	524	6	salhi	salhi	PROPN
easat-10435	524	7	,	,	PUNCT
easat-10435	524	8	"	"	PUNCT
easat-10435	524	9	decentralization	decentralization	NOUN
easat-10435	524	10	,	,	PUNCT
easat-10435	524	11	deconcentration	deconcentration	NOUN
easat-10435	524	12	and	and	CCONJ
easat-10435	524	13	governance	governance	NOUN
easat-10435	524	14	of	of	ADP
easat-10435	524	15	local	local	ADJ
easat-10435	524	16	land	land	NOUN
easat-10435	524	17	development	development	NOUN
easat-10435	524	18	projects	project	NOUN
easat-10435	524	19	:	:	PUNCT
easat-10435	524	20	case	case	NOUN
easat-10435	524	21	of	of	ADP
easat-10435	524	22	the	the	DET
easat-10435	524	23	marrakech	marrakech	PROPN
easat-10435	524	24	-	-	PUNCT
easat-10435	524	25	safi	safi	PROPN
easat-10435	524	26	region	region	NOUN
easat-10435	524	27	,	,	PUNCT
easat-10435	524	28	"	"	PUNCT
easat-10435	524	29	joint	joint	ADJ
easat-10435	524	30	thesis	thesis	NOUN
easat-10435	524	31	,	,	PUNCT
easat-10435	524	32	university	university	NOUN
easat-10435	524	33	of	of	ADP
easat-10435	524	34	angers	anger	NOUN
easat-10435	524	35	(	(	PUNCT
easat-10435	524	36	france	france	PROPN
easat-10435	524	37	)	)	PUNCT
easat-10435	524	38	and	and	CCONJ
easat-10435	524	39	cadi	cadi	PROPN
easat-10435	524	40	ayaad	ayaad	PROPN
easat-10435	524	41	university	university	PROPN
easat-10435	524	42	(	(	PUNCT
easat-10435	524	43	marrakech	marrakech	NOUN
easat-10435	524	44	,	,	PUNCT
easat-10435	524	45	morocco	morocco	PROPN
easat-10435	524	46	)	)	PUNCT
easat-10435	524	47	,	,	PUNCT
easat-10435	524	48	2023	2023	NUM
easat-10435	524	49	.	.	PUNCT
easat-10435	525	1	[	[	X
easat-10435	525	2	19	19	NUM
easat-10435	525	3	]	]	PUNCT
easat-10435	525	4	m.	m.	NOUN
easat-10435	525	5	c.	c.	PROPN
easat-10435	525	6	jensen	jensen	PROPN
easat-10435	525	7	,	,	PUNCT
easat-10435	525	8	"	"	PUNCT
easat-10435	525	9	agency	agency	NOUN
easat-10435	525	10	costs	cost	NOUN
easat-10435	525	11	of	of	ADP
easat-10435	525	12	free	free	ADJ
easat-10435	525	13	cash	cash	NOUN
easat-10435	525	14	flow	flow	NOUN
easat-10435	525	15	,	,	PUNCT
easat-10435	525	16	corporate	corporate	ADJ
easat-10435	525	17	finance	finance	NOUN
easat-10435	525	18	,	,	PUNCT
easat-10435	525	19	and	and	CCONJ
easat-10435	525	20	takeovers	takeover	NOUN
easat-10435	525	21	,	,	PUNCT
easat-10435	525	22	"	"	PUNCT
easat-10435	525	23	the	the	DET
easat-10435	525	24	american	american	PROPN
easat-10435	525	25	economic	economic	PROPN
easat-10435	525	26	review	review	PROPN
easat-10435	525	27	,	,	PUNCT
easat-10435	525	28	vol	vol	NOUN
easat-10435	525	29	.	.	PROPN
easat-10435	525	30	76	76	NUM
easat-10435	525	31	,	,	PUNCT
easat-10435	525	32	no	no	INTJ
easat-10435	525	33	.	.	NOUN
easat-10435	525	34	2	2	NUM
easat-10435	525	35	,	,	PUNCT
easat-10435	525	36	pp	pp	ADJ
easat-10435	525	37	.	.	PUNCT
easat-10435	525	38	323	323	NUM
easat-10435	525	39	-	-	SYM
easat-10435	525	40	329	329	NUM
easat-10435	525	41	,	,	PUNCT
easat-10435	525	42	1986	1986	NUM
easat-10435	525	43	.	.	PUNCT
easat-10435	526	1	[	[	X
easat-10435	526	2	20	20	NUM
easat-10435	526	3	]	]	PUNCT
easat-10435	526	4	r.	r.	PROPN
easat-10435	526	5	s.	s.	PROPN
easat-10435	526	6	kaplan	kaplan	PROPN
easat-10435	526	7	,	,	PUNCT
easat-10435	526	8	"	"	PUNCT
easat-10435	526	9	flexible	flexible	ADJ
easat-10435	526	10	budgeting	budgeting	NOUN
easat-10435	526	11	in	in	ADP
easat-10435	526	12	an	an	DET
easat-10435	526	13	activity	activity	NOUN
easat-10435	526	14	-	-	PUNCT
easat-10435	526	15	based	base	VERB
easat-10435	526	16	costing	costing	NOUN
easat-10435	526	17	framework	framework	NOUN
easat-10435	526	18	,	,	PUNCT
easat-10435	526	19	"	"	PUNCT
easat-10435	526	20	accounting	accounting	NOUN
easat-10435	526	21	horizons	horizon	NOUN
easat-10435	526	22	,	,	PUNCT
easat-10435	526	23	vol	vol	NOUN
easat-10435	526	24	.	.	PROPN
easat-10435	526	25	8	8	NUM
easat-10435	526	26	,	,	PUNCT
easat-10435	526	27	no	no	INTJ
easat-10435	526	28	.	.	NOUN
easat-10435	526	29	2	2	NUM
easat-10435	526	30	,	,	PUNCT
easat-10435	526	31	pp	pp	ADJ
easat-10435	526	32	.	.	PUNCT
easat-10435	526	33	1522	1522	NUM
easat-10435	526	34	,	,	PUNCT
easat-10435	526	35	1994	1994	NUM
easat-10435	526	36	.	.	PUNCT
easat-10435	527	1	[	[	X
easat-10435	527	2	21	21	NUM
easat-10435	527	3	]	]	X
easat-10435	527	4	o.	o.	PROPN
easat-10435	527	5	e.	e.	PROPN
easat-10435	527	6	williamson	williamson	PROPN
easat-10435	527	7	,	,	PUNCT
easat-10435	527	8	the	the	DET
easat-10435	527	9	economic	economic	ADJ
easat-10435	527	10	institutions	institution	NOUN
easat-10435	527	11	of	of	ADP
easat-10435	527	12	capitalism	capitalism	NOUN
easat-10435	527	13	:	:	PUNCT
easat-10435	527	14	firms	firm	NOUN
easat-10435	527	15	,	,	PUNCT
easat-10435	527	16	markets	market	NOUN
easat-10435	527	17	,	,	PUNCT
easat-10435	527	18	relational	relational	ADJ
easat-10435	527	19	contracting	contracting	NOUN
easat-10435	527	20	.	.	PUNCT
easat-10435	528	1	new	new	PROPN
easat-10435	528	2	york	york	PROPN
easat-10435	528	3	:	:	PUNCT
easat-10435	528	4	free	free	ADJ
easat-10435	528	5	press	press	NOUN
easat-10435	528	6	,	,	PUNCT
easat-10435	528	7	1985	1985	NUM
easat-10435	528	8	.	.	PUNCT
easat-10435	529	1	[	[	X
easat-10435	529	2	22	22	NUM
easat-10435	529	3	]	]	PUNCT
easat-10435	529	4	a.	a.	PROPN
easat-10435	529	5	k.	k.	PROPN
easat-10435	529	6	dixit	dixit	PROPN
easat-10435	529	7	,	,	PUNCT
easat-10435	529	8	the	the	DET
easat-10435	529	9	making	making	NOUN
easat-10435	529	10	of	of	ADP
easat-10435	529	11	economic	economic	ADJ
easat-10435	529	12	policy	policy	NOUN
easat-10435	529	13	:	:	PUNCT
easat-10435	529	14	a	a	DET
easat-10435	529	15	transaction	transaction	NOUN
easat-10435	529	16	-	-	PUNCT
easat-10435	529	17	cost	cost	NOUN
easat-10435	529	18	politics	politic	NOUN
easat-10435	529	19	perspective	perspective	NOUN
easat-10435	529	20	.	.	PUNCT
easat-10435	530	1	cambridge	cambridge	PROPN
easat-10435	530	2	,	,	PUNCT
easat-10435	530	3	ma	ma	PROPN
easat-10435	530	4	:	:	PUNCT
easat-10435	530	5	mit	mit	PROPN
easat-10435	530	6	press	press	NOUN
easat-10435	530	7	,	,	PUNCT
easat-10435	530	8	1996	1996	NUM
easat-10435	530	9	.	.	PUNCT
easat-10435	531	1	[	[	X
easat-10435	531	2	23	23	NUM
easat-10435	531	3	]	]	PUNCT
easat-10435	531	4	j.	j.	PROPN
easat-10435	531	5	l.	l.	PROPN
easat-10435	531	6	zimmerman	zimmerman	PROPN
easat-10435	531	7	,	,	PUNCT
easat-10435	531	8	"	"	PUNCT
easat-10435	531	9	the	the	DET
easat-10435	531	10	municipal	municipal	ADJ
easat-10435	531	11	accounting	accounting	NOUN
easat-10435	531	12	maze	maze	NOUN
easat-10435	531	13	:	:	PUNCT
easat-10435	531	14	an	an	DET
easat-10435	531	15	analysis	analysis	NOUN
easat-10435	531	16	of	of	ADP
easat-10435	531	17	political	political	ADJ
easat-10435	531	18	incentives	incentive	NOUN
easat-10435	531	19	,	,	PUNCT
easat-10435	531	20	"	"	PUNCT
easat-10435	531	21	journal	journal	NOUN
easat-10435	531	22	of	of	ADP
easat-10435	531	23	accounting	accounting	NOUN
easat-10435	531	24	research	research	NOUN
easat-10435	531	25	,	,	PUNCT
easat-10435	531	26	pp	pp	ADJ
easat-10435	531	27	.	.	PUNCT
easat-10435	532	1	107	107	NUM
easat-10435	532	2	-	-	SYM
easat-10435	532	3	144	144	NUM
easat-10435	532	4	,	,	PUNCT
easat-10435	532	5	1977	1977	NUM
easat-10435	532	6	.	.	PUNCT
easat-10435	533	1	https://doi.org/10.2307/2490636	https://doi.org/10.2307/2490636	NOUN
easat-10435	534	1	[	[	X
easat-10435	534	2	24	24	NUM
easat-10435	534	3	]	]	PUNCT
easat-10435	534	4	j.	j.	PROPN
easat-10435	534	5	k.	k.	PROPN
easat-10435	534	6	galbraith	galbraith	PROPN
easat-10435	534	7	,	,	PUNCT
easat-10435	534	8	the	the	DET
easat-10435	534	9	new	new	ADJ
easat-10435	534	10	industrial	industrial	ADJ
easat-10435	534	11	state	state	NOUN
easat-10435	534	12	.	.	PUNCT
easat-10435	535	1	boston	boston	PROPN
easat-10435	535	2	:	:	PUNCT
easat-10435	535	3	houghton	houghton	PROPN
easat-10435	535	4	mifflin	mifflin	PROPN
easat-10435	535	5	,	,	PUNCT
easat-10435	535	6	1967	1967	NUM
easat-10435	535	7	.	.	PUNCT
easat-10435	536	1	[	[	X
easat-10435	536	2	25	25	NUM
easat-10435	536	3	]	]	PUNCT
easat-10435	536	4	a.	a.	NOUN
easat-10435	536	5	fung	fung	PROPN
easat-10435	536	6	and	and	CCONJ
easat-10435	536	7	e.	e.	PROPN
easat-10435	536	8	o.	o.	PROPN
easat-10435	536	9	wright	wright	PROPN
easat-10435	536	10	,	,	PUNCT
easat-10435	536	11	"	"	PUNCT
easat-10435	536	12	deepening	deepen	VERB
easat-10435	536	13	democracy	democracy	NOUN
easat-10435	536	14	:	:	PUNCT
easat-10435	536	15	innovations	innovation	NOUN
easat-10435	536	16	in	in	ADP
easat-10435	536	17	empowered	empowered	ADJ
easat-10435	536	18	participatory	participatory	ADJ
easat-10435	536	19	governance	governance	NOUN
easat-10435	536	20	,	,	PUNCT
easat-10435	536	21	"	"	PUNCT
easat-10435	536	22	politics	politic	NOUN
easat-10435	536	23	&	&	CCONJ
easat-10435	536	24	society	society	NOUN
easat-10435	536	25	,	,	PUNCT
easat-10435	536	26	vol	vol	NOUN
easat-10435	536	27	.	.	PROPN
easat-10435	536	28	29	29	NUM
easat-10435	536	29	,	,	PUNCT
easat-10435	536	30	no	no	INTJ
easat-10435	536	31	.	.	NOUN
easat-10435	536	32	1	1	NUM
easat-10435	536	33	,	,	PUNCT
easat-10435	536	34	pp	pp	ADJ
easat-10435	536	35	.	.	PUNCT
easat-10435	537	1	5	5	NUM
easat-10435	537	2	-	-	SYM
easat-10435	537	3	41	41	NUM
easat-10435	537	4	,	,	PUNCT
easat-10435	537	5	2001	2001	NUM
easat-10435	537	6	.	.	PUNCT
easat-10435	538	1	https://doi.org/10.1177/0032329201029001002	https://doi.org/10.1177/0032329201029001002	X
easat-10435	539	1	[	[	X
easat-10435	539	2	26	26	NUM
easat-10435	539	3	]	]	X
easat-10435	539	4	j.	j.	PROPN
easat-10435	539	5	m.	m.	PROPN
easat-10435	539	6	buchanan	buchanan	PROPN
easat-10435	539	7	and	and	CCONJ
easat-10435	539	8	g.	g.	PROPN
easat-10435	539	9	tullock	tullock	PROPN
easat-10435	539	10	,	,	PUNCT
easat-10435	539	11	the	the	DET
easat-10435	539	12	calculus	calculus	NOUN
easat-10435	539	13	of	of	ADP
easat-10435	539	14	consent	consent	NOUN
easat-10435	539	15	:	:	PUNCT
easat-10435	539	16	logical	logical	ADJ
easat-10435	539	17	foundations	foundation	NOUN
easat-10435	539	18	of	of	ADP
easat-10435	539	19	constitutional	constitutional	ADJ
easat-10435	539	20	democracy	democracy	NOUN
easat-10435	539	21	.	.	PUNCT
easat-10435	540	1	ann	ann	PROPN
easat-10435	540	2	arbor	arbor	PROPN
easat-10435	540	3	:	:	PUNCT
easat-10435	540	4	university	university	NOUN
easat-10435	540	5	of	of	ADP
easat-10435	540	6	michigan	michigan	PROPN
easat-10435	540	7	press	press	PROPN
easat-10435	540	8	,	,	PUNCT
easat-10435	540	9	1962	1962	NUM
easat-10435	540	10	.	.	PUNCT
easat-10435	541	1	[	[	X
easat-10435	541	2	27	27	NUM
easat-10435	541	3	]	]	PUNCT
easat-10435	541	4	a.	a.	NOUN
easat-10435	541	5	downs	down	NOUN
easat-10435	541	6	,	,	PUNCT
easat-10435	541	7	an	an	DET
easat-10435	541	8	economic	economic	ADJ
easat-10435	541	9	theory	theory	NOUN
easat-10435	541	10	of	of	ADP
easat-10435	541	11	democracy	democracy	NOUN
easat-10435	541	12	.	.	PUNCT
easat-10435	542	1	new	new	PROPN
easat-10435	542	2	york	york	PROPN
easat-10435	542	3	:	:	PUNCT
easat-10435	542	4	harper	harper	NOUN
easat-10435	542	5	and	and	CCONJ
easat-10435	542	6	row	row	NOUN
easat-10435	542	7	,	,	PUNCT
easat-10435	542	8	1957	1957	NUM
easat-10435	542	9	.	.	PUNCT
easat-10435	543	1	[	[	X
easat-10435	543	2	28	28	NUM
easat-10435	543	3	]	]	X
easat-10435	543	4	w.	w.	PROPN
easat-10435	543	5	a.	a.	PROPN
easat-10435	543	6	niskanen	niskanen	PROPN
easat-10435	543	7	,	,	PUNCT
easat-10435	543	8	bureaucracy	bureaucracy	NOUN
easat-10435	543	9	and	and	CCONJ
easat-10435	543	10	representative	representative	ADJ
easat-10435	543	11	government	government	NOUN
easat-10435	543	12	.	.	PUNCT
easat-10435	544	1	chicago	chicago	PROPN
easat-10435	544	2	:	:	PUNCT
easat-10435	544	3	aldine	aldine	PROPN
easat-10435	544	4	-	-	PUNCT
easat-10435	544	5	atherton	atherton	PROPN
easat-10435	544	6	,	,	PUNCT
easat-10435	544	7	1971	1971	NUM
easat-10435	544	8	.	.	PUNCT
easat-10435	545	1	[	[	X
easat-10435	545	2	29	29	NUM
easat-10435	545	3	]	]	X
easat-10435	545	4	c.	c.	PROPN
easat-10435	545	5	ferraz	ferraz	PROPN
easat-10435	545	6	and	and	CCONJ
easat-10435	545	7	f.	f.	PROPN
easat-10435	545	8	finan	finan	PROPN
easat-10435	545	9	,	,	PUNCT
easat-10435	545	10	"	"	PUNCT
easat-10435	545	11	exposing	expose	VERB
easat-10435	545	12	corrupt	corrupt	ADJ
easat-10435	545	13	politicians	politician	NOUN
easat-10435	545	14	:	:	PUNCT
easat-10435	545	15	the	the	DET
easat-10435	545	16	effects	effect	NOUN
easat-10435	545	17	of	of	ADP
easat-10435	545	18	brazil	brazil	PROPN
easat-10435	545	19	's	's	PART
easat-10435	545	20	publicly	publicly	ADV
easat-10435	545	21	released	release	VERB
easat-10435	545	22	audits	audits	NOUN
easat-10435	545	23	on	on	ADP
easat-10435	545	24	electoral	electoral	ADJ
easat-10435	545	25	outcomes	outcome	NOUN
easat-10435	545	26	,	,	PUNCT
easat-10435	545	27	"	"	PUNCT
easat-10435	545	28	the	the	DET
easat-10435	545	29	quarterly	quarterly	ADJ
easat-10435	545	30	journal	journal	NOUN
easat-10435	545	31	of	of	ADP
easat-10435	545	32	economics	economic	NOUN
easat-10435	545	33	,	,	PUNCT
easat-10435	545	34	vol	vol	NOUN
easat-10435	545	35	.	.	PROPN
easat-10435	545	36	123	123	NUM
easat-10435	545	37	,	,	PUNCT
easat-10435	545	38	no	no	INTJ
easat-10435	545	39	.	.	NOUN
easat-10435	545	40	2	2	NUM
easat-10435	545	41	,	,	PUNCT
easat-10435	545	42	pp	pp	ADJ
easat-10435	545	43	.	.	PUNCT
easat-10435	546	1	703	703	NUM
easat-10435	546	2	-	-	NUM
easat-10435	546	3	745	745	NUM
easat-10435	546	4	,	,	PUNCT
easat-10435	546	5	2008	2008	NUM
easat-10435	546	6	.	.	PUNCT
easat-10435	547	1	https://doi.org/10.1162/qjec.2008.123.2.703	https://doi.org/10.1162/qjec.2008.123.2.703	PROPN
easat-10435	548	1	[	[	X
easat-10435	548	2	30	30	NUM
easat-10435	548	3	]	]	X
easat-10435	548	4	d.	d.	PROPN
easat-10435	548	5	treisman	treisman	PROPN
easat-10435	548	6	,	,	PUNCT
easat-10435	548	7	"	"	PUNCT
easat-10435	548	8	the	the	DET
easat-10435	548	9	causes	cause	NOUN
easat-10435	548	10	of	of	ADP
easat-10435	548	11	corruption	corruption	NOUN
easat-10435	548	12	:	:	PUNCT
easat-10435	548	13	a	a	DET
easat-10435	548	14	cross	cross	ADJ
easat-10435	548	15	-	-	ADJ
easat-10435	548	16	national	national	ADJ
easat-10435	548	17	study	study	NOUN
easat-10435	548	18	,	,	PUNCT
easat-10435	548	19	"	"	PUNCT
easat-10435	548	20	journal	journal	NOUN
easat-10435	548	21	of	of	ADP
easat-10435	548	22	public	public	ADJ
easat-10435	548	23	economics	economic	NOUN
easat-10435	548	24	,	,	PUNCT
easat-10435	548	25	vol	vol	NOUN
easat-10435	548	26	.	.	PROPN
easat-10435	548	27	76	76	NUM
easat-10435	548	28	,	,	PUNCT
easat-10435	548	29	no	no	INTJ
easat-10435	548	30	.	.	NOUN
easat-10435	548	31	3	3	NUM
easat-10435	548	32	,	,	PUNCT
easat-10435	548	33	pp	pp	ADJ
easat-10435	548	34	.	.	PUNCT
easat-10435	548	35	399457	399457	NUM
easat-10435	548	36	,	,	PUNCT
easat-10435	548	37	2000	2000	NUM
easat-10435	548	38	.	.	PUNCT
easat-10435	549	1	https://doi.org/10.1016/s0047-2727(99)00092-4	https://doi.org/10.1016/s0047-2727(99)00092-4	PROPN
easat-10435	550	1	[	[	X
easat-10435	550	2	31	31	NUM
easat-10435	550	3	]	]	PUNCT
easat-10435	550	4	e.	e.	PROPN
easat-10435	550	5	ostrom	ostrom	PROPN
easat-10435	550	6	,	,	PUNCT
easat-10435	550	7	governing	govern	VERB
easat-10435	550	8	the	the	DET
easat-10435	550	9	commons	common	NOUN
easat-10435	550	10	:	:	PUNCT
easat-10435	550	11	the	the	DET
easat-10435	550	12	evolution	evolution	NOUN
easat-10435	550	13	of	of	ADP
easat-10435	550	14	institutions	institution	NOUN
easat-10435	550	15	for	for	ADP
easat-10435	550	16	collective	collective	ADJ
easat-10435	550	17	action	action	NOUN
easat-10435	550	18	.	.	PUNCT
easat-10435	551	1	cambridge	cambridge	PROPN
easat-10435	551	2	:	:	PUNCT
easat-10435	551	3	cambridge	cambridge	PROPN
easat-10435	551	4	university	university	PROPN
easat-10435	551	5	press	press	NOUN
easat-10435	551	6	,	,	PUNCT
easat-10435	551	7	1990	1990	NUM
easat-10435	551	8	.	.	PUNCT
easat-10435	552	1	[	[	X
easat-10435	552	2	32	32	NUM
easat-10435	552	3	]	]	PUNCT
easat-10435	552	4	j.	j.	PROPN
easat-10435	552	5	e.	e.	PROPN
easat-10435	552	6	naimi	naimi	PROPN
easat-10435	552	7	and	and	CCONJ
easat-10435	552	8	a.	a.	PROPN
easat-10435	552	9	aoujil	aoujil	PROPN
easat-10435	552	10	,	,	PUNCT
easat-10435	552	11	"	"	PUNCT
easat-10435	552	12	the	the	DET
easat-10435	552	13	impact	impact	NOUN
easat-10435	552	14	of	of	ADP
easat-10435	552	15	internal	internal	ADJ
easat-10435	552	16	control	control	NOUN
easat-10435	552	17	and	and	CCONJ
easat-10435	552	18	managerial	managerial	ADJ
easat-10435	552	19	decisions	decision	NOUN
easat-10435	552	20	of	of	ADP
easat-10435	552	21	local	local	ADJ
easat-10435	552	22	authorities	authority	NOUN
easat-10435	552	23	on	on	ADP
easat-10435	552	24	the	the	DET
easat-10435	552	25	sustainable	sustainable	ADJ
easat-10435	552	26	development	development	NOUN
easat-10435	552	27	of	of	ADP
easat-10435	552	28	the	the	DET
easat-10435	552	29	rural	rural	ADJ
easat-10435	552	30	world	world	NOUN
easat-10435	552	31	in	in	ADP
easat-10435	552	32	times	time	NOUN
easat-10435	552	33	of	of	ADP
easat-10435	552	34	crisis	crisis	NOUN
easat-10435	552	35	:	:	PUNCT
easat-10435	552	36	the	the	DET
easat-10435	552	37	local	local	ADJ
easat-10435	552	38	authorities	authority	NOUN
easat-10435	552	39	of	of	ADP
easat-10435	552	40	el	el	PROPN
easat-10435	552	41	haouz	haouz	PROPN
easat-10435	552	42	after	after	ADP
easat-10435	552	43	the	the	DET
easat-10435	552	44	2023	2023	NUM
easat-10435	552	45	earthquake	earthquake	NOUN
easat-10435	552	46	,	,	PUNCT
easat-10435	552	47	"	"	PUNCT
easat-10435	552	48	moroccan	moroccan	ADJ
easat-10435	552	49	review	review	NOUN
easat-10435	552	50	of	of	ADP
easat-10435	552	51	economy	economy	NOUN
easat-10435	552	52	and	and	CCONJ
easat-10435	552	53	development	development	NOUN
easat-10435	552	54	,	,	PUNCT
easat-10435	552	55	vol	vol	NOUN
easat-10435	552	56	.	.	PROPN
easat-10435	552	57	11	11	NUM
easat-10435	552	58	,	,	PUNCT
easat-10435	552	59	no	no	INTJ
easat-10435	552	60	.	.	NOUN
easat-10435	552	61	1	1	NUM
easat-10435	552	62	,	,	PUNCT
easat-10435	552	63	pp	pp	ADJ
easat-10435	552	64	.	.	PUNCT
easat-10435	553	1	65	65	NUM
easat-10435	553	2	-	-	SYM
easat-10435	553	3	89	89	NUM
easat-10435	553	4	,	,	PUNCT
easat-10435	553	5	2024	2024	NUM
easat-10435	553	6	.	.	PUNCT
easat-10435	554	1	[	[	X
easat-10435	554	2	33	33	NUM
easat-10435	554	3	]	]	PUNCT
easat-10435	554	4	m.	m.	NOUN
easat-10435	554	5	gharrafi	gharrafi	PROPN
easat-10435	554	6	,	,	PUNCT
easat-10435	554	7	"	"	PUNCT
easat-10435	554	8	qualitative	qualitative	ADJ
easat-10435	554	9	analysis	analysis	NOUN
easat-10435	554	10	of	of	ADP
easat-10435	554	11	the	the	DET
easat-10435	554	12	effectiveness	effectiveness	NOUN
easat-10435	554	13	of	of	ADP
easat-10435	554	14	audit	audit	NOUN
easat-10435	554	15	committees	committee	NOUN
easat-10435	554	16	and	and	CCONJ
easat-10435	554	17	internal	internal	ADJ
easat-10435	554	18	audit	audit	NOUN
easat-10435	554	19	functions	function	NOUN
easat-10435	554	20	in	in	ADP
easat-10435	554	21	the	the	DET
easat-10435	554	22	public	public	ADJ
easat-10435	554	23	sector	sector	NOUN
easat-10435	554	24	:	:	PUNCT
easat-10435	554	25	case	case	NOUN
easat-10435	554	26	of	of	ADP
easat-10435	554	27	public	public	ADJ
easat-10435	554	28	establishments	establishment	NOUN
easat-10435	554	29	in	in	ADP
easat-10435	554	30	morocco	morocco	PROPN
easat-10435	554	31	,	,	PUNCT
easat-10435	554	32	"	"	PUNCT
easat-10435	554	33	revista	revista	ADJ
easat-10435	554	34	multidisciplinar	multidisciplinar	NOUN
easat-10435	554	35	,	,	PUNCT
easat-10435	554	36	vol	vol	NOUN
easat-10435	554	37	.	.	PROPN
easat-10435	554	38	6	6	NUM
easat-10435	554	39	,	,	PUNCT
easat-10435	554	40	no	no	INTJ
easat-10435	554	41	.	.	NOUN
easat-10435	554	42	2	2	NUM
easat-10435	554	43	,	,	PUNCT
easat-10435	554	44	pp	pp	PROPN
easat-10435	554	45	.	.	PUNCT
easat-10435	555	1	e202418	e202418	PROPN
easat-10435	555	2	-	-	PUNCT
easat-10435	555	3	e202418	e202418	PROPN
easat-10435	555	4	,	,	PUNCT
easat-10435	555	5	2024	2024	NUM
easat-10435	555	6	.	.	PUNCT
easat-10435	556	1	https://doi.org/10.23882/emss.24221	https://doi.org/10.23882/emss.24221	ADJ
easat-10435	556	2	[	[	X
easat-10435	556	3	34	34	NUM
easat-10435	556	4	]	]	X
easat-10435	556	5	a.	a.	NOUN
easat-10435	556	6	gharrafi	gharrafi	PROPN
easat-10435	556	7	,	,	PUNCT
easat-10435	556	8	b.	b.	PROPN
easat-10435	556	9	mahouat	mahouat	PROPN
easat-10435	556	10	,	,	PUNCT
easat-10435	556	11	s.	s.	PROPN
easat-10435	556	12	kaoukabi	kaoukabi	PROPN
easat-10435	556	13	,	,	PUNCT
easat-10435	556	14	m.	m.	PROPN
easat-10435	556	15	kobi	kobi	PROPN
easat-10435	556	16	,	,	PUNCT
easat-10435	556	17	a.	a.	PROPN
easat-10435	556	18	benlakouiri	benlakouiri	ADV
easat-10435	556	19	,	,	PUNCT
easat-10435	556	20	and	and	CCONJ
easat-10435	556	21	k.	k.	PROPN
easat-10435	556	22	habbani	habbani	PROPN
easat-10435	556	23	,	,	PUNCT
easat-10435	556	24	"	"	PUNCT
easat-10435	556	25	the	the	DET
easat-10435	556	26	importance	importance	NOUN
easat-10435	556	27	of	of	ADP
easat-10435	556	28	good	good	ADJ
easat-10435	556	29	corporate	corporate	ADJ
easat-10435	556	30	governance	governance	NOUN
easat-10435	556	31	practices	practice	NOUN
easat-10435	556	32	and	and	CCONJ
easat-10435	556	33	internal	internal	ADJ
easat-10435	556	34	auditing	auditing	NOUN
easat-10435	556	35	in	in	ADP
easat-10435	556	36	fraud	fraud	NOUN
easat-10435	556	37	prevention	prevention	NOUN
easat-10435	556	38	:	:	PUNCT
easat-10435	556	39	the	the	DET
easat-10435	556	40	case	case	NOUN
easat-10435	556	41	of	of	ADP
easat-10435	556	42	moroccan	moroccan	ADJ
easat-10435	556	43	public	public	ADJ
easat-10435	556	44	companies	company	NOUN
easat-10435	556	45	,	,	PUNCT
easat-10435	556	46	"	"	PUNCT
easat-10435	556	47	journal	journal	NOUN
easat-10435	556	48	of	of	ADP
easat-10435	556	49	management	management	NOUN
easat-10435	556	50	sciences	science	NOUN
easat-10435	556	51	and	and	CCONJ
easat-10435	556	52	public	public	ADJ
easat-10435	556	53	finance	finance	NOUN
easat-10435	556	54	,	,	PUNCT
easat-10435	556	55	vol	vol	NOUN
easat-10435	556	56	.	.	PROPN
easat-10435	556	57	18	18	NUM
easat-10435	556	58	,	,	PUNCT
easat-10435	556	59	no	no	INTJ
easat-10435	556	60	.	.	NOUN
easat-10435	556	61	3	3	NUM
easat-10435	556	62	,	,	PUNCT
easat-10435	556	63	pp	pp	ADJ
easat-10435	556	64	.	.	PUNCT
easat-10435	557	1	88	88	NUM
easat-10435	557	2	-	-	SYM
easat-10435	557	3	110	110	NUM
easat-10435	557	4	,	,	PUNCT
easat-10435	557	5	2024	2024	NUM
easat-10435	557	6	.	.	PUNCT
easat-10435	558	1	[	[	X
easat-10435	558	2	35	35	NUM
easat-10435	558	3	]	]	X
easat-10435	558	4	m.	m.	NOUN
easat-10435	558	5	toubtou	toubtou	PROPN
easat-10435	558	6	and	and	CCONJ
easat-10435	558	7	j.	j.	PROPN
easat-10435	558	8	e.	e.	PROPN
easat-10435	558	9	naimi	naimi	PROPN
easat-10435	558	10	,	,	PUNCT
easat-10435	558	11	"	"	PUNCT
easat-10435	558	12	the	the	DET
easat-10435	558	13	establishment	establishment	NOUN
easat-10435	558	14	of	of	ADP
easat-10435	558	15	internal	internal	ADJ
easat-10435	558	16	audit	audit	NOUN
easat-10435	558	17	units	unit	NOUN
easat-10435	558	18	:	:	PUNCT
easat-10435	558	19	the	the	DET
easat-10435	558	20	case	case	NOUN
easat-10435	558	21	of	of	ADP
easat-10435	558	22	moroccan	moroccan	ADJ
easat-10435	558	23	municipalities	municipality	NOUN
easat-10435	558	24	,	,	PUNCT
easat-10435	558	25	"	"	PUNCT
easat-10435	558	26	moroccan	moroccan	ADJ
easat-10435	558	27	journal	journal	PROPN
easat-10435	558	28	of	of	ADP
easat-10435	558	29	public	public	ADJ
easat-10435	558	30	management	management	NOUN
easat-10435	558	31	,	,	PUNCT
easat-10435	558	32	vol	vol	NOUN
easat-10435	558	33	.	.	PROPN
easat-10435	558	34	8	8	NUM
easat-10435	558	35	,	,	PUNCT
easat-10435	558	36	no	no	INTJ
easat-10435	558	37	.	.	NOUN
easat-10435	558	38	2	2	NUM
easat-10435	558	39	,	,	PUNCT
easat-10435	558	40	pp	pp	ADJ
easat-10435	558	41	.	.	PUNCT
easat-10435	559	1	45	45	NUM
easat-10435	559	2	-	-	SYM
easat-10435	559	3	62	62	NUM
easat-10435	559	4	,	,	PUNCT
easat-10435	559	5	2023	2023	NUM
easat-10435	559	6	.	.	PUNCT
easat-10435	560	1	[	[	X
easat-10435	560	2	36	36	NUM
easat-10435	560	3	]	]	PUNCT
easat-10435	560	4	a.	a.	NOUN
easat-10435	560	5	sadiki	sadiki	PROPN
easat-10435	560	6	,	,	PUNCT
easat-10435	560	7	a.	a.	PROPN
easat-10435	560	8	aboulhassane	aboulhassane	PROPN
easat-10435	560	9	,	,	PUNCT
easat-10435	560	10	and	and	CCONJ
easat-10435	560	11	n.	n.	PROPN
easat-10435	560	12	el	el	PROPN
easat-10435	560	13	harmouzi	harmouzi	PROPN
easat-10435	560	14	,	,	PUNCT
easat-10435	560	15	"	"	PUNCT
easat-10435	560	16	internal	internal	ADJ
easat-10435	560	17	auditing	auditing	NOUN
easat-10435	560	18	of	of	ADP
easat-10435	560	19	local	local	ADJ
easat-10435	560	20	authorities	authority	NOUN
easat-10435	560	21	in	in	ADP
easat-10435	560	22	morocco	morocco	PROPN
easat-10435	560	23	:	:	PUNCT
easat-10435	560	24	a	a	DET
easat-10435	560	25	mechanism	mechanism	NOUN
easat-10435	560	26	for	for	ADP
easat-10435	560	27	good	good	ADJ
easat-10435	560	28	local	local	ADJ
easat-10435	560	29	governance	governance	NOUN
easat-10435	560	30	,	,	PUNCT
easat-10435	560	31	"	"	PUNCT
easat-10435	560	32	journal	journal	NOUN
easat-10435	560	33	of	of	ADP
easat-10435	560	34	control	control	NOUN
easat-10435	560	35	,	,	PUNCT
easat-10435	560	36	accounting	accounting	NOUN
easat-10435	560	37	and	and	CCONJ
easat-10435	560	38	auditing	auditing	NOUN
easat-10435	560	39	,	,	PUNCT
easat-10435	560	40	vol	vol	NOUN
easat-10435	560	41	.	.	PROPN
easat-10435	560	42	7	7	NUM
easat-10435	560	43	,	,	PUNCT
easat-10435	560	44	no	no	INTJ
easat-10435	560	45	.	.	NOUN
easat-10435	560	46	1	1	NUM
easat-10435	560	47	,	,	PUNCT
easat-10435	560	48	pp	pp	ADJ
easat-10435	560	49	.	.	PUNCT
easat-10435	561	1	20	20	NUM
easat-10435	561	2	-	-	SYM
easat-10435	561	3	27	27	NUM
easat-10435	561	4	,	,	PUNCT
easat-10435	561	5	2023	2023	NUM
easat-10435	561	6	.	.	PUNCT
easat-10435	562	1	[	[	X
easat-10435	562	2	37	37	NUM
easat-10435	562	3	]	]	PUNCT
easat-10435	562	4	a.	a.	NOUN
easat-10435	562	5	gharrafi	gharrafi	PROPN
easat-10435	562	6	,	,	PUNCT
easat-10435	562	7	"	"	PUNCT
easat-10435	562	8	the	the	DET
easat-10435	562	9	role	role	NOUN
easat-10435	562	10	of	of	ADP
easat-10435	562	11	internal	internal	ADJ
easat-10435	562	12	audit	audit	NOUN
easat-10435	562	13	and	and	CCONJ
easat-10435	562	14	good	good	ADJ
easat-10435	562	15	governance	governance	NOUN
easat-10435	562	16	practices	practice	NOUN
easat-10435	562	17	in	in	ADP
easat-10435	562	18	fraud	fraud	NOUN
easat-10435	562	19	prevention	prevention	NOUN
easat-10435	562	20	:	:	PUNCT
easat-10435	562	21	case	case	NOUN
easat-10435	562	22	of	of	ADP
easat-10435	562	23	moroccan	moroccan	ADJ
easat-10435	562	24	offices	office	NOUN
easat-10435	562	25	with	with	ADP
easat-10435	562	26	commercial	commercial	ADJ
easat-10435	562	27	activity	activity	NOUN
easat-10435	562	28	,	,	PUNCT
easat-10435	562	29	"	"	PUNCT
easat-10435	562	30	cahiers	cahier	NOUN
easat-10435	562	31	de	de	X
easat-10435	562	32	la	la	X
easat-10435	562	33	recherche	recherche	X
easat-10435	562	34	en	en	X
easat-10435	562	35	sciences	sciences	PROPN
easat-10435	562	36	de	de	X
easat-10435	562	37	gestion	gestion	PROPN
easat-10435	562	38	,	,	PUNCT
easat-10435	562	39	vol	vol	NOUN
easat-10435	562	40	.	.	PROPN
easat-10435	562	41	12	12	NUM
easat-10435	562	42	,	,	PUNCT
easat-10435	562	43	no	no	INTJ
easat-10435	562	44	.	.	NOUN
easat-10435	562	45	3	3	NUM
easat-10435	562	46	,	,	PUNCT
easat-10435	562	47	pp	pp	ADJ
easat-10435	562	48	.	.	PUNCT
easat-10435	563	1	78	78	NUM
easat-10435	563	2	-	-	SYM
easat-10435	563	3	95	95	NUM
easat-10435	563	4	,	,	PUNCT
easat-10435	563	5	2022	2022	NUM
easat-10435	563	6	.	.	PUNCT
easat-10435	564	1	[	[	X
easat-10435	564	2	38	38	NUM
easat-10435	564	3	]	]	PUNCT
easat-10435	564	4	e.	e.	PROPN
easat-10435	564	5	nebie	nebie	PROPN
easat-10435	564	6	and	and	CCONJ
easat-10435	564	7	e.	e.	PROPN
easat-10435	564	8	tbitbi	tbitbi	PROPN
easat-10435	564	9	,	,	PUNCT
easat-10435	564	10	"	"	PUNCT
easat-10435	564	11	the	the	DET
easat-10435	564	12	challenge	challenge	NOUN
easat-10435	564	13	of	of	ADP
easat-10435	564	14	performance	performance	NOUN
easat-10435	564	15	in	in	ADP
easat-10435	564	16	the	the	DET
easat-10435	564	17	governance	governance	NOUN
easat-10435	564	18	of	of	ADP
easat-10435	564	19	local	local	ADJ
easat-10435	564	20	authorities	authority	NOUN
easat-10435	564	21	in	in	ADP
easat-10435	564	22	morocco	morocco	PROPN
easat-10435	564	23	:	:	PUNCT
easat-10435	564	24	issues	issue	NOUN
easat-10435	564	25	and	and	CCONJ
easat-10435	564	26	perspectives	perspective	NOUN
easat-10435	564	27	,	,	PUNCT
easat-10435	564	28	"	"	PUNCT
easat-10435	564	29	international	international	ADJ
easat-10435	564	30	journal	journal	NOUN
easat-10435	564	31	of	of	ADP
easat-10435	564	32	accounting	accounting	NOUN
easat-10435	564	33	finance	finance	NOUN
easat-10435	564	34	auditing	auditing	NOUN
easat-10435	564	35	management	management	NOUN
easat-10435	564	36	and	and	CCONJ
easat-10435	564	37	economics	economic	NOUN
easat-10435	564	38	,	,	PUNCT
easat-10435	564	39	vol	vol	NOUN
easat-10435	564	40	.	.	PROPN
easat-10435	565	1	2	2	NUM
easat-10435	565	2	,	,	PUNCT
easat-10435	565	3	no	no	INTJ
easat-10435	565	4	.	.	NOUN
easat-10435	565	5	4	4	NUM
easat-10435	565	6	,	,	PUNCT
easat-10435	565	7	pp	pp	ADJ
easat-10435	565	8	.	.	PUNCT
easat-10435	566	1	286	286	NUM
easat-10435	566	2	-	-	SYM
easat-10435	566	3	301	301	NUM
easat-10435	566	4	,	,	PUNCT
easat-10435	566	5	2021	2021	NUM
easat-10435	566	6	.	.	PUNCT
easat-10435	567	1	[	[	X
easat-10435	567	2	39	39	NUM
easat-10435	567	3	]	]	PUNCT
easat-10435	567	4	l.	l.	PROPN
easat-10435	567	5	azzarradi	azzarradi	PROPN
easat-10435	567	6	and	and	CCONJ
easat-10435	567	7	y.	y.	PROPN
easat-10435	567	8	fikri	fikri	PROPN
easat-10435	567	9	,	,	PUNCT
easat-10435	567	10	"	"	PUNCT
easat-10435	567	11	professionalization	professionalization	NOUN
easat-10435	567	12	of	of	ADP
easat-10435	567	13	internal	internal	ADJ
easat-10435	567	14	auditing	auditing	NOUN
easat-10435	567	15	in	in	ADP
easat-10435	567	16	moroccan	moroccan	PROPN
easat-10435	567	17	public	public	PROPN
easat-10435	567	18	administration	administration	NOUN
easat-10435	567	19	:	:	PUNCT
easat-10435	567	20	real	real	ADJ
easat-10435	567	21	need	need	NOUN
easat-10435	567	22	or	or	CCONJ
easat-10435	567	23	illusion	illusion	NOUN
easat-10435	567	24	of	of	ADP
easat-10435	567	25	control	control	NOUN
easat-10435	567	26	?	?	PUNCT
easat-10435	567	27	,	,	PUNCT
easat-10435	567	28	"	"	PUNCT
easat-10435	567	29	moroccan	moroccan	PROPN
easat-10435	567	30	journal	journal	PROPN
easat-10435	567	31	of	of	ADP
easat-10435	567	32	accounting	accounting	NOUN
easat-10435	567	33	and	and	CCONJ
easat-10435	567	34	management	management	NOUN
easat-10435	567	35	control	control	NOUN
easat-10435	567	36	,	,	PUNCT
easat-10435	567	37	vol	vol	NOUN
easat-10435	567	38	.	.	PROPN
easat-10435	567	39	10	10	NUM
easat-10435	567	40	,	,	PUNCT
easat-10435	567	41	no	no	INTJ
easat-10435	567	42	.	.	NOUN
easat-10435	567	43	2	2	NUM
easat-10435	567	44	,	,	PUNCT
easat-10435	567	45	pp	pp	ADJ
easat-10435	567	46	.	.	PUNCT
easat-10435	568	1	78	78	NUM
easat-10435	568	2	-	-	SYM
easat-10435	568	3	99	99	NUM
easat-10435	568	4	,	,	PUNCT
easat-10435	568	5	2024	2024	NUM
easat-10435	568	6	.	.	PUNCT
easat-10435	569	1	[	[	X
easat-10435	569	2	40	40	NUM
easat-10435	569	3	]	]	PUNCT
easat-10435	569	4	h.	h.	PROPN
easat-10435	569	5	zaam	zaam	PROPN
easat-10435	569	6	and	and	CCONJ
easat-10435	569	7	m.	m.	NOUN
easat-10435	569	8	hainous	hainous	PROPN
easat-10435	569	9	,	,	PUNCT
easat-10435	569	10	"	"	PUNCT
easat-10435	569	11	control	control	NOUN
easat-10435	569	12	of	of	ADP
easat-10435	569	13	moroccan	moroccan	ADJ
easat-10435	569	14	local	local	ADJ
easat-10435	569	15	authorities	authority	NOUN
easat-10435	569	16	:	:	PUNCT
easat-10435	569	17	typology	typology	NOUN
easat-10435	569	18	,	,	PUNCT
easat-10435	569	19	limits	limit	NOUN
easat-10435	569	20	and	and	CCONJ
easat-10435	569	21	justification	justification	NOUN
easat-10435	569	22	for	for	ADP
easat-10435	569	23	the	the	DET
easat-10435	569	24	implementation	implementation	NOUN
easat-10435	569	25	of	of	ADP
easat-10435	569	26	internal	internal	ADJ
easat-10435	569	27	auditing	auditing	NOUN
easat-10435	569	28	,	,	PUNCT
easat-10435	569	29	"	"	PUNCT
easat-10435	569	30	revue	revue	PROPN
easat-10435	569	31	du	du	PROPN
easat-10435	569	32	contrôle	contrôle	PROPN
easat-10435	569	33	,	,	PUNCT
easat-10435	569	34	de	de	X
easat-10435	569	35	la	la	X
easat-10435	569	36	comptabilité	comptabilité	PROPN
easat-10435	569	37	et	et	PROPN
easat-10435	569	38	de	de	PROPN
easat-10435	569	39	l’audit	l’audit	PROPN
easat-10435	569	40	,	,	PUNCT
easat-10435	569	41	vol	vol	NOUN
easat-10435	569	42	.	.	PROPN
easat-10435	569	43	4	4	NUM
easat-10435	569	44	,	,	PUNCT
easat-10435	569	45	no	no	INTJ
easat-10435	569	46	.	.	NOUN
easat-10435	569	47	4	4	NUM
easat-10435	569	48	,	,	PUNCT
easat-10435	569	49	pp	pp	ADJ
easat-10435	569	50	.	.	PUNCT
easat-10435	570	1	1	1	NUM
easat-10435	570	2	-	-	SYM
easat-10435	570	3	10	10	NUM
easat-10435	570	4	,	,	PUNCT
easat-10435	570	5	2020	2020	NUM
easat-10435	570	6	.	.	PUNCT
easat-10435	571	1	[	[	X
easat-10435	571	2	41	41	NUM
easat-10435	571	3	]	]	X
easat-10435	571	4	l.	l.	PROPN
easat-10435	571	5	h.	h.	PROPN
easat-10435	571	6	mbelwa	mbelwa	PROPN
easat-10435	571	7	,	,	PUNCT
easat-10435	571	8	p.	p.	NOUN
easat-10435	571	9	adhikari	adhikari	PROPN
easat-10435	571	10	,	,	PUNCT
easat-10435	571	11	and	and	CCONJ
easat-10435	571	12	k.	k.	PROPN
easat-10435	571	13	shahadat	shahadat	PROPN
easat-10435	571	14	,	,	PUNCT
easat-10435	571	15	"	"	PUNCT
easat-10435	571	16	investigation	investigation	NOUN
easat-10435	571	17	of	of	ADP
easat-10435	571	18	the	the	DET
easat-10435	571	19	institutional	institutional	ADJ
easat-10435	571	20	and	and	CCONJ
easat-10435	571	21	decision	decision	NOUN
easat-10435	571	22	-	-	PUNCT
easat-10435	571	23	usefulness	usefulness	NOUN
easat-10435	571	24	factors	factor	NOUN
easat-10435	571	25	in	in	ADP
easat-10435	571	26	the	the	DET
easat-10435	571	27	implementation	implementation	NOUN
easat-10435	571	28	of	of	ADP
easat-10435	571	29	accrual	accrual	ADJ
easat-10435	571	30	accounting	accounting	NOUN
easat-10435	571	31	reforms	reform	NOUN
easat-10435	571	32	in	in	ADP
easat-10435	571	33	the	the	DET
easat-10435	571	34	public	public	ADJ
easat-10435	571	35	sector	sector	NOUN
easat-10435	571	36	of	of	ADP
easat-10435	571	37	tanzania	tanzania	PROPN
easat-10435	571	38	,	,	PUNCT
easat-10435	571	39	"	"	PUNCT
easat-10435	571	40	journal	journal	NOUN
easat-10435	571	41	of	of	ADP
easat-10435	571	42	accounting	account	VERB
easat-10435	571	43	in	in	ADP
easat-10435	571	44	emerging	emerge	VERB
easat-10435	571	45	economies	economy	NOUN
easat-10435	571	46	,	,	PUNCT
easat-10435	571	47	vol	vol	NOUN
easat-10435	571	48	.	.	PROPN
easat-10435	571	49	9	9	NUM
easat-10435	571	50	,	,	PUNCT
easat-10435	571	51	no	no	INTJ
easat-10435	571	52	.	.	NOUN
easat-10435	571	53	3	3	NUM
easat-10435	571	54	,	,	PUNCT
easat-10435	571	55	pp	pp	ADJ
easat-10435	571	56	.	.	PUNCT
easat-10435	571	57	335	335	NUM
easat-10435	571	58	-	-	SYM
easat-10435	571	59	365	365	NUM
easat-10435	571	60	,	,	PUNCT
easat-10435	571	61	2019	2019	NUM
easat-10435	571	62	.	.	PUNCT
easat-10435	571	63	https://doi.org/10.1108/jaee-01-2018-0005	https://doi.org/10.1108/jaee-01-2018-0005	PUNCT
easat-10435	572	1	[	[	X
easat-10435	572	2	42	42	NUM
easat-10435	572	3	]	]	X
easat-10435	572	4	f.	f.	PROPN
easat-10435	572	5	ali	ali	PROPN
easat-10435	572	6	,	,	PUNCT
easat-10435	572	7	s.	s.	PROPN
easat-10435	572	8	m.	m.	PROPN
easat-10435	572	9	rasoolimanesh	rasoolimanesh	PROPN
easat-10435	572	10	,	,	PUNCT
easat-10435	572	11	m.	m.	NOUN
easat-10435	572	12	sarstedt	sarstedt	NOUN
easat-10435	572	13	,	,	PUNCT
easat-10435	572	14	c.	c.	PROPN
easat-10435	572	15	m.	m.	PROPN
easat-10435	572	16	ringle	ringle	PROPN
easat-10435	572	17	,	,	PUNCT
easat-10435	572	18	and	and	CCONJ
easat-10435	572	19	k.	k.	PROPN
easat-10435	572	20	ryu	ryu	PROPN
easat-10435	572	21	,	,	PUNCT
easat-10435	572	22	"	"	PUNCT
easat-10435	572	23	an	an	DET
easat-10435	572	24	assessment	assessment	NOUN
easat-10435	572	25	of	of	ADP
easat-10435	572	26	the	the	DET
easat-10435	572	27	use	use	NOUN
easat-10435	572	28	of	of	ADP
easat-10435	572	29	partial	partial	ADJ
easat-10435	572	30	least	least	ADJ
easat-10435	572	31	squares	square	NOUN
easat-10435	572	32	structural	structural	ADJ
easat-10435	572	33	equation	equation	NOUN
easat-10435	572	34	modeling	modeling	NOUN
easat-10435	572	35	(	(	PUNCT
easat-10435	572	36	pls	pls	INTJ
easat-10435	572	37	-	-	PUNCT
easat-10435	572	38	sem	sem	NOUN
easat-10435	572	39	)	)	PUNCT
easat-10435	572	40	in	in	ADP
easat-10435	572	41	hospitality	hospitality	NOUN
easat-10435	572	42	research	research	NOUN
easat-10435	572	43	,	,	PUNCT
easat-10435	572	44	"	"	PUNCT
easat-10435	572	45	international	international	ADJ
easat-10435	572	46	journal	journal	NOUN
easat-10435	572	47	of	of	ADP
easat-10435	572	48	contemporary	contemporary	PROPN
easat-10435	572	49	hospitality	hospitality	PROPN
easat-10435	572	50	management	management	NOUN
easat-10435	572	51	,	,	PUNCT
easat-10435	572	52	vol	vol	NOUN
easat-10435	572	53	.	.	PROPN
easat-10435	572	54	30	30	NUM
easat-10435	572	55	,	,	PUNCT
easat-10435	572	56	no	no	INTJ
easat-10435	572	57	.	.	NOUN
easat-10435	572	58	1	1	NUM
easat-10435	572	59	,	,	PUNCT
easat-10435	572	60	pp	pp	ADJ
easat-10435	572	61	.	.	PUNCT
easat-10435	573	1	514	514	NUM
easat-10435	573	2	-	-	SYM
easat-10435	573	3	538	538	NUM
easat-10435	573	4	,	,	PUNCT
easat-10435	573	5	2018	2018	NUM
easat-10435	573	6	.	.	PUNCT
easat-10435	574	1	https://doi.org/10.1108/ijchm-10-2016-0568a	https://doi.org/10.1108/ijchm-10-2016-0568a	VERB
easat-10435	575	1	[	[	X
easat-10435	575	2	43	43	NUM
easat-10435	575	3	]	]	PUNCT
easat-10435	575	4	k.	k.	PROPN
easat-10435	575	5	f.	f.	PROPN
easat-10435	575	6	asiedu	asiedu	PROPN
easat-10435	575	7	and	and	CCONJ
easat-10435	575	8	e.	e.	PROPN
easat-10435	575	9	w.	w.	PROPN
easat-10435	575	10	deffor	deffor	PROPN
easat-10435	575	11	,	,	PUNCT
easat-10435	575	12	"	"	PUNCT
easat-10435	575	13	fighting	fight	VERB
easat-10435	575	14	corruption	corruption	NOUN
easat-10435	575	15	by	by	ADP
easat-10435	575	16	means	mean	NOUN
easat-10435	575	17	of	of	ADP
easat-10435	575	18	effective	effective	ADJ
easat-10435	575	19	internal	internal	ADJ
easat-10435	575	20	audit	audit	NOUN
easat-10435	575	21	function	function	NOUN
easat-10435	575	22	:	:	PUNCT
easat-10435	575	23	evidence	evidence	NOUN
easat-10435	575	24	from	from	ADP
easat-10435	575	25	the	the	DET
easat-10435	575	26	ghanaian	ghanaian	ADJ
easat-10435	575	27	public	public	ADJ
easat-10435	575	28	sector	sector	NOUN
easat-10435	575	29	,	,	PUNCT
easat-10435	575	30	"	"	PUNCT
easat-10435	575	31	international	international	ADJ
easat-10435	575	32	journal	journal	NOUN
easat-10435	575	33	of	of	ADP
easat-10435	575	34	auditing	auditing	NOUN
easat-10435	575	35	,	,	PUNCT
easat-10435	575	36	vol	vol	NOUN
easat-10435	575	37	.	.	PROPN
easat-10435	575	38	21	21	NUM
easat-10435	575	39	,	,	PUNCT
easat-10435	575	40	no	no	INTJ
easat-10435	575	41	.	.	NOUN
easat-10435	575	42	1	1	NUM
easat-10435	575	43	,	,	PUNCT
easat-10435	575	44	pp	pp	ADJ
easat-10435	575	45	.	.	PUNCT
easat-10435	575	46	82	82	NUM
easat-10435	575	47	-	-	SYM
easat-10435	575	48	99	99	NUM
easat-10435	575	49	,	,	PUNCT
easat-10435	575	50	2017	2017	NUM
easat-10435	575	51	.	.	PUNCT
easat-10435	576	1	https://doi.org/10.1111/ijau.12082	https://doi.org/10.1111/ijau.12082	PROPN
easat-10435	576	2	https://doi.org/10.3917/resg.139.0333	https://doi.org/10.3917/resg.139.0333	PART
easat-10435	576	3	https://doi.org/10.2307/2490636	https://doi.org/10.2307/2490636	NOUN
easat-10435	576	4	https://doi.org/10.1177/0032329201029001002	https://doi.org/10.1177/0032329201029001002	NOUN
easat-10435	576	5	https://doi.org/10.1162/qjec.2008.123.2.703	https://doi.org/10.1162/qjec.2008.123.2.703	PROPN
easat-10435	576	6	https://doi.org/10.1016/s0047-2727(99)00092-4	https://doi.org/10.1016/s0047-2727(99)00092-4	PROPN
easat-10435	576	7	https://doi.org/10.23882/emss.24221	https://doi.org/10.23882/emss.24221	NOUN
easat-10435	576	8	https://doi.org/10.1108/jaee-01-2018-0005	https://doi.org/10.1108/jaee-01-2018-0005	NOUN
easat-10435	576	9	https://doi.org/10.1108/ijchm-10-2016-0568a	https://doi.org/10.1108/ijchm-10-2016-0568a	VERB
easat-10435	576	10	https://doi.org/10.1111/ijau.12082	https://doi.org/10.1111/ijau.12082	PROPN
easat-10435	576	11	377	377	NUM
easat-10435	576	12	edelweiss	edelweiss	PROPN
easat-10435	576	13	applied	apply	VERB
easat-10435	576	14	science	science	NOUN
easat-10435	576	15	and	and	CCONJ
easat-10435	576	16	technology	technology	NOUN
easat-10435	576	17	issn	issn	PROPN
easat-10435	576	18	:	:	PUNCT
easat-10435	576	19	2576	2576	NUM
easat-10435	576	20	-	-	SYM
easat-10435	576	21	8484	8484	NUM
easat-10435	576	22	vol	vol	NOUN
easat-10435	576	23	.	.	PROPN
easat-10435	577	1	9	9	NUM
easat-10435	577	2	,	,	PUNCT
easat-10435	577	3	no	no	INTJ
easat-10435	577	4	.	.	NOUN
easat-10435	577	5	10	10	NUM
easat-10435	577	6	:	:	PUNCT
easat-10435	577	7	359	359	NUM
easat-10435	577	8	-	-	SYM
easat-10435	577	9	377	377	NUM
easat-10435	577	10	,	,	PUNCT
easat-10435	577	11	2025	2025	NUM
easat-10435	577	12	doi	doi	NOUN
easat-10435	577	13	:	:	PUNCT
easat-10435	577	14	10.55214/2576	10.55214/2576	NUM
easat-10435	577	15	-	-	SYM
easat-10435	577	16	8484.v9i10.10435	8484.v9i10.10435	NUM
easat-10435	577	17	©	©	PROPN
easat-10435	577	18	2025	2025	NUM
easat-10435	577	19	by	by	ADP
easat-10435	577	20	the	the	DET
easat-10435	577	21	authors	author	NOUN
easat-10435	577	22	;	;	PUNCT
easat-10435	577	23	licensee	licensee	PROPN
easat-10435	577	24	learning	learning	NOUN
easat-10435	577	25	gate	gate	NOUN
easat-10435	578	1	[	[	X
easat-10435	578	2	44	44	NUM
easat-10435	578	3	]	]	X
easat-10435	578	4	g.	g.	PROPN
easat-10435	578	5	d'onza	d'onza	PROPN
easat-10435	578	6	,	,	PUNCT
easat-10435	578	7	g.	g.	PROPN
easat-10435	578	8	m.	m.	PROPN
easat-10435	578	9	selim	selim	PROPN
easat-10435	578	10	,	,	PUNCT
easat-10435	578	11	r.	r.	PROPN
easat-10435	578	12	melville	melville	PROPN
easat-10435	578	13	,	,	PUNCT
easat-10435	578	14	and	and	CCONJ
easat-10435	578	15	m.	m.	NOUN
easat-10435	578	16	allegrini	allegrini	PROPN
easat-10435	578	17	,	,	PUNCT
easat-10435	578	18	"	"	PUNCT
easat-10435	578	19	a	a	DET
easat-10435	578	20	study	study	NOUN
easat-10435	578	21	on	on	ADP
easat-10435	578	22	internal	internal	ADJ
easat-10435	578	23	auditor	auditor	NOUN
easat-10435	578	24	perceptions	perception	NOUN
easat-10435	578	25	of	of	ADP
easat-10435	578	26	the	the	DET
easat-10435	578	27	function	function	NOUN
easat-10435	578	28	’s	’s	PART
easat-10435	578	29	ability	ability	NOUN
easat-10435	578	30	to	to	PART
easat-10435	578	31	add	add	VERB
easat-10435	578	32	value	value	NOUN
easat-10435	578	33	,	,	PUNCT
easat-10435	578	34	"	"	PUNCT
easat-10435	578	35	international	international	ADJ
easat-10435	578	36	journal	journal	NOUN
easat-10435	578	37	of	of	ADP
easat-10435	578	38	auditing	auditing	NOUN
easat-10435	578	39	,	,	PUNCT
easat-10435	578	40	vol	vol	NOUN
easat-10435	578	41	.	.	PROPN
easat-10435	578	42	19	19	NUM
easat-10435	578	43	,	,	PUNCT
easat-10435	578	44	no	no	INTJ
easat-10435	578	45	.	.	NOUN
easat-10435	578	46	3	3	NUM
easat-10435	578	47	,	,	PUNCT
easat-10435	578	48	pp	pp	ADJ
easat-10435	578	49	.	.	PUNCT
easat-10435	578	50	182	182	NUM
easat-10435	578	51	-	-	SYM
easat-10435	578	52	194	194	NUM
easat-10435	578	53	,	,	PUNCT
easat-10435	578	54	2015	2015	NUM
easat-10435	578	55	.	.	PUNCT
easat-10435	579	1	https://doi.org/10.1111/ijau.12048	https://doi.org/10.1111/ijau.12048	NOUN
easat-10435	580	1	[	[	X
easat-10435	580	2	45	45	NUM
easat-10435	580	3	]	]	PUNCT
easat-10435	580	4	j.	j.	PROPN
easat-10435	580	5	k.	k.	PROPN
easat-10435	580	6	kinyua	kinyua	PROPN
easat-10435	580	7	,	,	PUNCT
easat-10435	580	8	r.	r.	PROPN
easat-10435	580	9	gakure	gakure	PROPN
easat-10435	580	10	,	,	PUNCT
easat-10435	580	11	m.	m.	NOUN
easat-10435	580	12	gekara	gekara	PROPN
easat-10435	580	13	,	,	PUNCT
easat-10435	580	14	and	and	CCONJ
easat-10435	580	15	g.	g.	PROPN
easat-10435	580	16	orwa	orwa	NOUN
easat-10435	580	17	,	,	PUNCT
easat-10435	580	18	"	"	PUNCT
easat-10435	580	19	effect	effect	NOUN
easat-10435	580	20	of	of	ADP
easat-10435	580	21	internal	internal	ADJ
easat-10435	580	22	control	control	NOUN
easat-10435	580	23	environment	environment	NOUN
easat-10435	580	24	on	on	ADP
easat-10435	580	25	the	the	DET
easat-10435	580	26	financial	financial	ADJ
easat-10435	580	27	performance	performance	NOUN
easat-10435	580	28	of	of	ADP
easat-10435	580	29	companies	company	NOUN
easat-10435	580	30	quoted	quote	VERB
easat-10435	580	31	in	in	ADP
easat-10435	580	32	the	the	DET
easat-10435	580	33	nairobi	nairobi	PROPN
easat-10435	580	34	securities	securities	PROPN
easat-10435	580	35	exchange	exchange	PROPN
easat-10435	580	36	,	,	PUNCT
easat-10435	580	37	"	"	PUNCT
easat-10435	580	38	international	international	ADJ
easat-10435	580	39	journal	journal	NOUN
easat-10435	580	40	of	of	ADP
easat-10435	580	41	innovative	innovative	ADJ
easat-10435	580	42	finance	finance	NOUN
easat-10435	580	43	and	and	CCONJ
easat-10435	580	44	economics	economic	NOUN
easat-10435	580	45	research	research	NOUN
easat-10435	580	46	,	,	PUNCT
easat-10435	580	47	vol	vol	NOUN
easat-10435	580	48	.	.	PROPN
easat-10435	581	1	3	3	NUM
easat-10435	581	2	,	,	PUNCT
easat-10435	581	3	no	no	INTJ
easat-10435	581	4	.	.	NOUN
easat-10435	581	5	4	4	NUM
easat-10435	581	6	,	,	PUNCT
easat-10435	581	7	pp	pp	ADJ
easat-10435	581	8	.	.	PUNCT
easat-10435	582	1	29	29	NUM
easat-10435	582	2	-	-	SYM
easat-10435	582	3	48	48	NUM
easat-10435	582	4	,	,	PUNCT
easat-10435	582	5	2015	2015	NUM
easat-10435	582	6	.	.	PUNCT
easat-10435	583	1	[	[	X
easat-10435	583	2	46	46	NUM
easat-10435	583	3	]	]	X
easat-10435	583	4	j.	j.	PROPN
easat-10435	583	5	g.	g.	PROPN
easat-10435	583	6	karanja	karanja	PROPN
easat-10435	583	7	and	and	CCONJ
easat-10435	583	8	s.	s.	PROPN
easat-10435	583	9	i.	i.	PROPN
easat-10435	583	10	ngugi	ngugi	PROPN
easat-10435	583	11	,	,	PUNCT
easat-10435	583	12	"	"	PUNCT
easat-10435	583	13	factors	factor	NOUN
easat-10435	583	14	influencing	influence	VERB
easat-10435	583	15	implementation	implementation	NOUN
easat-10435	583	16	of	of	ADP
easat-10435	583	17	audit	audit	NOUN
easat-10435	583	18	recommendations	recommendation	NOUN
easat-10435	583	19	in	in	ADP
easat-10435	583	20	state	state	NOUN
easat-10435	583	21	corporations	corporation	NOUN
easat-10435	583	22	in	in	ADP
easat-10435	583	23	kenya	kenya	PROPN
easat-10435	583	24	,	,	PUNCT
easat-10435	583	25	"	"	PUNCT
easat-10435	583	26	international	international	ADJ
easat-10435	583	27	journal	journal	NOUN
easat-10435	583	28	of	of	ADP
easat-10435	583	29	business	business	NOUN
easat-10435	583	30	and	and	CCONJ
easat-10435	583	31	social	social	ADJ
easat-10435	583	32	science	science	NOUN
easat-10435	583	33	,	,	PUNCT
easat-10435	583	34	vol	vol	NOUN
easat-10435	583	35	.	.	PROPN
easat-10435	583	36	5	5	NUM
easat-10435	583	37	,	,	PUNCT
easat-10435	583	38	no	no	INTJ
easat-10435	583	39	.	.	NOUN
easat-10435	583	40	1	1	NUM
easat-10435	583	41	,	,	PUNCT
easat-10435	583	42	pp	pp	ADJ
easat-10435	583	43	.	.	PUNCT
easat-10435	584	1	169–182	169–182	NUM
easat-10435	584	2	,	,	PUNCT
easat-10435	584	3	2014	2014	NUM
easat-10435	584	4	.	.	PUNCT
easat-10435	585	1	[	[	X
easat-10435	585	2	47	47	NUM
easat-10435	585	3	]	]	PUNCT
easat-10435	585	4	m.	m.	NOUN
easat-10435	585	5	björkman	björkman	NOUN
easat-10435	585	6	and	and	CCONJ
easat-10435	585	7	j.	j.	PROPN
easat-10435	585	8	svensson	svensson	PROPN
easat-10435	585	9	,	,	PUNCT
easat-10435	585	10	"	"	PUNCT
easat-10435	585	11	power	power	NOUN
easat-10435	585	12	to	to	ADP
easat-10435	585	13	the	the	DET
easat-10435	585	14	people	people	NOUN
easat-10435	585	15	:	:	PUNCT
easat-10435	585	16	evidence	evidence	NOUN
easat-10435	585	17	from	from	ADP
easat-10435	585	18	a	a	DET
easat-10435	585	19	randomized	randomized	ADJ
easat-10435	585	20	field	field	NOUN
easat-10435	585	21	experiment	experiment	NOUN
easat-10435	585	22	on	on	ADP
easat-10435	585	23	communitybased	communitybase	VERB
easat-10435	585	24	monitoring	monitoring	NOUN
easat-10435	585	25	in	in	ADP
easat-10435	585	26	uganda	uganda	PROPN
easat-10435	585	27	,	,	PUNCT
easat-10435	585	28	"	"	PUNCT
easat-10435	585	29	the	the	DET
easat-10435	585	30	quarterly	quarterly	ADJ
easat-10435	585	31	journal	journal	NOUN
easat-10435	585	32	of	of	ADP
easat-10435	585	33	economics	economic	NOUN
easat-10435	585	34	,	,	PUNCT
easat-10435	585	35	vol	vol	NOUN
easat-10435	585	36	.	.	PROPN
easat-10435	585	37	124	124	NUM
easat-10435	585	38	,	,	PUNCT
easat-10435	585	39	no	no	INTJ
easat-10435	585	40	.	.	NOUN
easat-10435	585	41	2	2	NUM
easat-10435	585	42	,	,	PUNCT
easat-10435	585	43	pp	pp	ADJ
easat-10435	585	44	.	.	PUNCT
easat-10435	585	45	735	735	NUM
easat-10435	585	46	-	-	SYM
easat-10435	585	47	769	769	NUM
easat-10435	585	48	,	,	PUNCT
easat-10435	585	49	2009	2009	NUM
easat-10435	585	50	.	.	PUNCT
easat-10435	586	1	https://doi.org/10.1162/qjec.2009.124.2.735	https://doi.org/10.1162/qjec.2009.124.2.735	NOUN
easat-10435	587	1	[	[	X
easat-10435	587	2	48	48	NUM
easat-10435	587	3	]	]	PUNCT
easat-10435	587	4	m.	m.	NOUN
easat-10435	587	5	a.	a.	NOUN
easat-10435	587	6	zarai	zarai	PROPN
easat-10435	587	7	and	and	CCONJ
easat-10435	587	8	n.	n.	NOUN
easat-10435	587	9	bettabai	bettabai	NOUN
easat-10435	587	10	,	,	PUNCT
easat-10435	587	11	"	"	PUNCT
easat-10435	587	12	the	the	DET
easat-10435	587	13	impact	impact	NOUN
easat-10435	587	14	of	of	ADP
easat-10435	587	15	audit	audit	NOUN
easat-10435	587	16	committee	committee	NOUN
easat-10435	587	17	independence	independence	NOUN
easat-10435	587	18	on	on	ADP
easat-10435	587	19	the	the	DET
easat-10435	587	20	quality	quality	NOUN
easat-10435	587	21	of	of	ADP
easat-10435	587	22	financial	financial	ADJ
easat-10435	587	23	results	result	NOUN
easat-10435	587	24	:	:	PUNCT
easat-10435	587	25	the	the	DET
easat-10435	587	26	case	case	NOUN
easat-10435	587	27	of	of	ADP
easat-10435	587	28	american	american	ADJ
easat-10435	587	29	companies	company	NOUN
easat-10435	587	30	,	,	PUNCT
easat-10435	587	31	"	"	PUNCT
easat-10435	587	32	tunisian	tunisian	ADJ
easat-10435	587	33	journal	journal	NOUN
easat-10435	587	34	of	of	ADP
easat-10435	587	35	economics	economic	NOUN
easat-10435	587	36	and	and	CCONJ
easat-10435	587	37	management	management	NOUN
easat-10435	587	38	,	,	PUNCT
easat-10435	587	39	vol	vol	NOUN
easat-10435	587	40	.	.	PROPN
easat-10435	587	41	25	25	NUM
easat-10435	587	42	,	,	PUNCT
easat-10435	587	43	no	no	INTJ
easat-10435	587	44	.	.	NOUN
easat-10435	587	45	1	1	NUM
easat-10435	587	46	,	,	PUNCT
easat-10435	587	47	pp	pp	ADJ
easat-10435	587	48	.	.	PUNCT
easat-10435	588	1	45	45	NUM
easat-10435	588	2	-	-	SYM
easat-10435	588	3	67	67	NUM
easat-10435	588	4	,	,	PUNCT
easat-10435	588	5	2007	2007	NUM
easat-10435	588	6	.	.	PUNCT
easat-10435	589	1	[	[	X
easat-10435	589	2	49	49	NUM
easat-10435	589	3	]	]	X
easat-10435	589	4	g.	g.	PROPN
easat-10435	589	5	d.	d.	PROPN
easat-10435	589	6	mihret	mihret	PROPN
easat-10435	589	7	and	and	CCONJ
easat-10435	589	8	a.	a.	NOUN
easat-10435	589	9	wondim	wondim	PROPN
easat-10435	589	10	yismaw	yismaw	PROPN
easat-10435	589	11	,	,	PUNCT
easat-10435	589	12	"	"	PUNCT
easat-10435	589	13	internal	internal	ADJ
easat-10435	589	14	audit	audit	NOUN
easat-10435	589	15	effectiveness	effectiveness	NOUN
easat-10435	589	16	:	:	PUNCT
easat-10435	589	17	an	an	DET
easat-10435	589	18	ethiopian	ethiopian	ADJ
easat-10435	589	19	public	public	ADJ
easat-10435	589	20	sector	sector	NOUN
easat-10435	589	21	case	case	NOUN
easat-10435	589	22	study	study	NOUN
easat-10435	589	23	,	,	PUNCT
easat-10435	589	24	"	"	PUNCT
easat-10435	589	25	managerial	managerial	ADJ
easat-10435	589	26	auditing	auditing	NOUN
easat-10435	589	27	journal	journal	NOUN
easat-10435	589	28	,	,	PUNCT
easat-10435	589	29	vol	vol	NOUN
easat-10435	589	30	.	.	PROPN
easat-10435	589	31	22	22	NUM
easat-10435	589	32	,	,	PUNCT
easat-10435	589	33	no	no	INTJ
easat-10435	589	34	.	.	NOUN
easat-10435	589	35	5	5	NUM
easat-10435	589	36	,	,	PUNCT
easat-10435	589	37	pp	pp	ADJ
easat-10435	589	38	.	.	PUNCT
easat-10435	589	39	470	470	NUM
easat-10435	589	40	-	-	SYM
easat-10435	589	41	484	484	NUM
easat-10435	589	42	,	,	PUNCT
easat-10435	589	43	2007	2007	NUM
easat-10435	589	44	.	.	PUNCT
easat-10435	589	45	https://doi.org/10.1108/02686900710750757	https://doi.org/10.1108/02686900710750757	VERB
easat-10435	590	1	[	[	X
easat-10435	590	2	50	50	NUM
easat-10435	590	3	]	]	PUNCT
easat-10435	590	4	b.	b.	PROPN
easat-10435	590	5	wampler	wampler	PROPN
easat-10435	590	6	,	,	PUNCT
easat-10435	590	7	participatory	participatory	NOUN
easat-10435	590	8	budgeting	budgeting	NOUN
easat-10435	590	9	in	in	ADP
easat-10435	590	10	brazil	brazil	PROPN
easat-10435	590	11	:	:	PUNCT
easat-10435	590	12	contestation	contestation	NOUN
easat-10435	590	13	,	,	PUNCT
easat-10435	590	14	cooperation	cooperation	NOUN
easat-10435	590	15	,	,	PUNCT
easat-10435	590	16	and	and	CCONJ
easat-10435	590	17	accountability	accountability	NOUN
easat-10435	590	18	.	.	PUNCT
easat-10435	591	1	brazil	brazil	PROPN
easat-10435	591	2	:	:	PUNCT
easat-10435	591	3	penn	penn	PROPN
easat-10435	591	4	state	state	PROPN
easat-10435	591	5	press	press	PROPN
easat-10435	591	6	,	,	PUNCT
easat-10435	591	7	2007	2007	NUM
easat-10435	591	8	.	.	PUNCT
easat-10435	592	1	[	[	X
easat-10435	592	2	51	51	NUM
easat-10435	592	3	]	]	PUNCT
easat-10435	592	4	m.	m.	NOUN
easat-10435	592	5	andrews	andrews	PROPN
easat-10435	592	6	and	and	CCONJ
easat-10435	592	7	a.	a.	NOUN
easat-10435	592	8	shah	shah	NOUN
easat-10435	592	9	,	,	PUNCT
easat-10435	592	10	citizen	citizen	NOUN
easat-10435	592	11	-	-	PUNCT
easat-10435	592	12	centered	center	VERB
easat-10435	592	13	governance	governance	NOUN
easat-10435	592	14	:	:	PUNCT
easat-10435	592	15	a	a	DET
easat-10435	592	16	new	new	ADJ
easat-10435	592	17	approach	approach	NOUN
easat-10435	592	18	to	to	ADP
easat-10435	592	19	public	public	ADJ
easat-10435	592	20	sector	sector	NOUN
easat-10435	592	21	reform	reform	NOUN
easat-10435	592	22	.	.	PUNCT
easat-10435	593	1	in	in	ADP
easat-10435	593	2	a.	a.	NOUN
easat-10435	593	3	shah	shah	PROPN
easat-10435	593	4	(	(	PUNCT
easat-10435	593	5	ed	ed	NOUN
easat-10435	593	6	.	.	PUNCT
easat-10435	593	7	)	)	PUNCT
easat-10435	593	8	,	,	PUNCT
easat-10435	593	9	public	public	ADJ
easat-10435	593	10	expenditure	expenditure	NOUN
easat-10435	593	11	analysis	analysis	NOUN
easat-10435	593	12	.	.	PUNCT
easat-10435	594	1	washington	washington	PROPN
easat-10435	594	2	,	,	PUNCT
easat-10435	594	3	d.c	d.c	PROPN
easat-10435	594	4	:	:	PUNCT
easat-10435	594	5	world	world	PROPN
easat-10435	594	6	bank	bank	PROPN
easat-10435	594	7	,	,	PUNCT
easat-10435	594	8	2005	2005	NUM
easat-10435	594	9	.	.	PUNCT
easat-10435	595	1	[	[	X
easat-10435	595	2	52	52	NUM
easat-10435	595	3	]	]	PUNCT
easat-10435	595	4	j.	j.	PROPN
easat-10435	595	5	e.	e.	PROPN
easat-10435	595	6	rauch	rauch	PROPN
easat-10435	595	7	and	and	CCONJ
easat-10435	595	8	p.	p.	PROPN
easat-10435	595	9	b.	b.	PROPN
easat-10435	595	10	evans	evans	PROPN
easat-10435	595	11	,	,	PUNCT
easat-10435	595	12	"	"	PUNCT
easat-10435	595	13	bureaucratic	bureaucratic	ADJ
easat-10435	595	14	structure	structure	NOUN
easat-10435	595	15	and	and	CCONJ
easat-10435	595	16	bureaucratic	bureaucratic	ADJ
easat-10435	595	17	performance	performance	NOUN
easat-10435	595	18	in	in	ADP
easat-10435	595	19	less	less	ADJ
easat-10435	595	20	developed	developed	ADJ
easat-10435	595	21	countries	country	NOUN
easat-10435	595	22	,	,	PUNCT
easat-10435	595	23	"	"	PUNCT
easat-10435	595	24	journal	journal	NOUN
easat-10435	595	25	of	of	ADP
easat-10435	595	26	public	public	ADJ
easat-10435	595	27	economics	economic	NOUN
easat-10435	595	28	,	,	PUNCT
easat-10435	595	29	vol	vol	NOUN
easat-10435	595	30	.	.	PROPN
easat-10435	596	1	75	75	NUM
easat-10435	596	2	,	,	PUNCT
easat-10435	596	3	no	no	INTJ
easat-10435	596	4	.	.	NOUN
easat-10435	596	5	1	1	NUM
easat-10435	596	6	,	,	PUNCT
easat-10435	596	7	pp	pp	ADJ
easat-10435	596	8	.	.	PUNCT
easat-10435	597	1	49	49	NUM
easat-10435	597	2	-	-	SYM
easat-10435	597	3	71	71	NUM
easat-10435	597	4	,	,	PUNCT
easat-10435	597	5	2000	2000	NUM
easat-10435	597	6	.	.	PUNCT
easat-10435	598	1	https://doi.org/10.1016/s0047-2727(99)00044-4	https://doi.org/10.1016/s0047-2727(99)00044-4	PROPN
easat-10435	599	1	[	[	X
easat-10435	599	2	53	53	NUM
easat-10435	599	3	]	]	PUNCT
easat-10435	599	4	c.	c.	NOUN
easat-10435	599	5	nejjari	nejjari	PROPN
easat-10435	599	6	,	,	PUNCT
easat-10435	599	7	w.	w.	PROPN
easat-10435	599	8	al	al	PROPN
easat-10435	599	9	hassani	hassani	PROPN
easat-10435	599	10	,	,	PUNCT
easat-10435	599	11	and	and	CCONJ
easat-10435	599	12	y.	y.	PROPN
easat-10435	599	13	e.	e.	PROPN
easat-10435	599	14	achhab	achhab	PROPN
easat-10435	599	15	,	,	PUNCT
easat-10435	599	16	"	"	PUNCT
easat-10435	599	17	challenges	challenge	NOUN
easat-10435	599	18	faced	face	VERB
easat-10435	599	19	by	by	ADP
easat-10435	599	20	human	human	ADJ
easat-10435	599	21	resources	resource	NOUN
easat-10435	599	22	for	for	ADP
easat-10435	599	23	health	health	NOUN
easat-10435	599	24	in	in	ADP
easat-10435	599	25	morocco	morocco	PROPN
easat-10435	599	26	:	:	PUNCT
easat-10435	599	27	a	a	DET
easat-10435	599	28	scoping	scope	VERB
easat-10435	599	29	review	review	NOUN
easat-10435	599	30	,	,	PUNCT
easat-10435	599	31	"	"	PUNCT
easat-10435	599	32	plos	plos	PROPN
easat-10435	599	33	one	one	NUM
easat-10435	599	34	,	,	PUNCT
easat-10435	599	35	vol	vol	NOUN
easat-10435	599	36	.	.	PROPN
easat-10435	599	37	19	19	NUM
easat-10435	599	38	,	,	PUNCT
easat-10435	599	39	no	no	INTJ
easat-10435	599	40	.	.	NOUN
easat-10435	599	41	5	5	NUM
easat-10435	599	42	,	,	PUNCT
easat-10435	599	43	p.	p.	NOUN
easat-10435	599	44	e0296598	e0296598	PROPN
easat-10435	599	45	,	,	PUNCT
easat-10435	599	46	2024	2024	NUM
easat-10435	599	47	.	.	PUNCT
easat-10435	600	1	[	[	X
easat-10435	600	2	54	54	NUM
easat-10435	600	3	]	]	PUNCT
easat-10435	600	4	j.	j.	PROPN
easat-10435	600	5	barney	barney	PROPN
easat-10435	600	6	,	,	PUNCT
easat-10435	600	7	"	"	PUNCT
easat-10435	600	8	firm	firm	ADJ
easat-10435	600	9	resources	resource	NOUN
easat-10435	600	10	and	and	CCONJ
easat-10435	600	11	sustained	sustain	VERB
easat-10435	600	12	competitive	competitive	ADJ
easat-10435	600	13	advantage	advantage	NOUN
easat-10435	600	14	,	,	PUNCT
easat-10435	600	15	"	"	PUNCT
easat-10435	600	16	journal	journal	NOUN
easat-10435	600	17	of	of	ADP
easat-10435	600	18	management	management	NOUN
easat-10435	600	19	,	,	PUNCT
easat-10435	600	20	vol	vol	NOUN
easat-10435	600	21	.	.	PROPN
easat-10435	600	22	17	17	NUM
easat-10435	600	23	,	,	PUNCT
easat-10435	600	24	no	no	INTJ
easat-10435	600	25	.	.	NOUN
easat-10435	600	26	1	1	NUM
easat-10435	600	27	,	,	PUNCT
easat-10435	600	28	pp	pp	ADJ
easat-10435	600	29	.	.	PUNCT
easat-10435	601	1	99	99	NUM
easat-10435	601	2	-	-	SYM
easat-10435	601	3	120	120	NUM
easat-10435	601	4	,	,	PUNCT
easat-10435	601	5	1991	1991	NUM
easat-10435	601	6	.	.	PUNCT
easat-10435	602	1	https://doi.org/10.1177/014920639101700108	https://doi.org/10.1177/014920639101700108	X
easat-10435	603	1	[	[	X
easat-10435	603	2	55	55	NUM
easat-10435	603	3	]	]	PUNCT
easat-10435	603	4	r.	r.	PROPN
easat-10435	603	5	e.	e.	PROPN
easat-10435	603	6	freeman	freeman	PROPN
easat-10435	603	7	,	,	PUNCT
easat-10435	603	8	strategic	strategic	ADJ
easat-10435	603	9	management	management	NOUN
easat-10435	603	10	:	:	PUNCT
easat-10435	603	11	a	a	DET
easat-10435	603	12	stakeholder	stakeholder	NOUN
easat-10435	603	13	approach	approach	NOUN
easat-10435	603	14	.	.	PUNCT
easat-10435	604	1	boston	boston	PROPN
easat-10435	604	2	:	:	PUNCT
easat-10435	604	3	pitman	pitman	NOUN
easat-10435	604	4	,	,	PUNCT
easat-10435	604	5	1984	1984	NUM
easat-10435	604	6	.	.	PUNCT
easat-10435	605	1	[	[	X
easat-10435	605	2	56	56	NUM
easat-10435	605	3	]	]	X
easat-10435	605	4	s.	s.	PROPN
easat-10435	605	5	paul	paul	PROPN
easat-10435	605	6	,	,	PUNCT
easat-10435	605	7	"	"	PUNCT
easat-10435	605	8	accountability	accountability	NOUN
easat-10435	605	9	in	in	ADP
easat-10435	605	10	public	public	ADJ
easat-10435	605	11	services	service	NOUN
easat-10435	605	12	:	:	PUNCT
easat-10435	605	13	exit	exit	NOUN
easat-10435	605	14	,	,	PUNCT
easat-10435	605	15	voice	voice	NOUN
easat-10435	605	16	and	and	CCONJ
easat-10435	605	17	control	control	NOUN
easat-10435	605	18	,	,	PUNCT
easat-10435	605	19	"	"	PUNCT
easat-10435	605	20	world	world	NOUN
easat-10435	605	21	development	development	NOUN
easat-10435	605	22	,	,	PUNCT
easat-10435	605	23	vol	vol	NOUN
easat-10435	605	24	.	.	PROPN
easat-10435	605	25	20	20	NUM
easat-10435	605	26	,	,	PUNCT
easat-10435	605	27	no	no	INTJ
easat-10435	605	28	.	.	NOUN
easat-10435	605	29	7	7	NUM
easat-10435	605	30	,	,	PUNCT
easat-10435	605	31	pp	pp	ADJ
easat-10435	605	32	.	.	PUNCT
easat-10435	606	1	1047	1047	NUM
easat-10435	606	2	-	-	SYM
easat-10435	606	3	1060	1060	NUM
easat-10435	606	4	,	,	PUNCT
easat-10435	606	5	1992	1992	NUM
easat-10435	606	6	.	.	PUNCT
easat-10435	607	1	https://doi.org/10.1016/0305-750x(92)90130-n	https://doi.org/10.1016/0305-750x(92)90130-n	PROPN
easat-10435	607	2	[	[	X
easat-10435	607	3	57	57	NUM
easat-10435	607	4	]	]	PUNCT
easat-10435	607	5	h.	h.	PROPN
easat-10435	607	6	mintzberg	mintzberg	PROPN
easat-10435	607	7	,	,	PUNCT
easat-10435	607	8	the	the	DET
easat-10435	607	9	structuring	structuring	NOUN
easat-10435	607	10	of	of	ADP
easat-10435	607	11	organizations	organization	NOUN
easat-10435	607	12	:	:	PUNCT
easat-10435	607	13	a	a	DET
easat-10435	607	14	synthesis	synthesis	NOUN
easat-10435	607	15	of	of	ADP
easat-10435	607	16	the	the	DET
easat-10435	607	17	research	research	NOUN
easat-10435	607	18	.	.	PUNCT
easat-10435	608	1	englewood	englewood	PROPN
easat-10435	608	2	cliffs	cliffs	PROPN
easat-10435	608	3	,	,	PUNCT
easat-10435	608	4	nj	nj	PROPN
easat-10435	608	5	:	:	PUNCT
easat-10435	608	6	prentice	prentice	NOUN
easat-10435	608	7	-	-	PUNCT
easat-10435	608	8	hall	hall	NOUN
easat-10435	608	9	,	,	PUNCT
easat-10435	608	10	1979	1979	NUM
easat-10435	608	11	.	.	PUNCT
easat-10435	609	1	[	[	X
easat-10435	609	2	58	58	NUM
easat-10435	609	3	]	]	X
easat-10435	609	4	c.	c.	PROPN
easat-10435	609	5	argyris	argyris	PROPN
easat-10435	609	6	,	,	PUNCT
easat-10435	609	7	"	"	PUNCT
easat-10435	609	8	the	the	DET
easat-10435	609	9	individual	individual	NOUN
easat-10435	609	10	and	and	CCONJ
easat-10435	609	11	organization	organization	NOUN
easat-10435	609	12	:	:	PUNCT
easat-10435	609	13	some	some	DET
easat-10435	609	14	problems	problem	NOUN
easat-10435	609	15	of	of	ADP
easat-10435	609	16	mutual	mutual	ADJ
easat-10435	609	17	adjustment	adjustment	NOUN
easat-10435	609	18	,	,	PUNCT
easat-10435	609	19	"	"	PUNCT
easat-10435	609	20	administrative	administrative	ADJ
easat-10435	609	21	science	science	NOUN
easat-10435	609	22	quarterly	quarterly	ADJ
easat-10435	609	23	,	,	PUNCT
easat-10435	609	24	vol	vol	NOUN
easat-10435	609	25	.	.	PROPN
easat-10435	610	1	2	2	NUM
easat-10435	610	2	,	,	PUNCT
easat-10435	610	3	no	no	INTJ
easat-10435	610	4	.	.	NOUN
easat-10435	610	5	1	1	NUM
easat-10435	610	6	,	,	PUNCT
easat-10435	610	7	pp	pp	ADJ
easat-10435	610	8	.	.	PUNCT
easat-10435	611	1	1	1	NUM
easat-10435	611	2	-	-	SYM
easat-10435	611	3	24	24	NUM
easat-10435	611	4	,	,	PUNCT
easat-10435	611	5	1957	1957	NUM
easat-10435	611	6	.	.	PUNCT
easat-10435	612	1	https://doi.org/10.2307/2390587	https://doi.org/10.2307/2390587	PUNCT
easat-10435	613	1	[	[	X
easat-10435	613	2	59	59	NUM
easat-10435	613	3	]	]	PUNCT
easat-10435	613	4	b.	b.	PROPN
easat-10435	613	5	m.	m.	PROPN
easat-10435	613	6	bass	bass	PROPN
easat-10435	613	7	,	,	PUNCT
easat-10435	613	8	leadership	leadership	NOUN
easat-10435	613	9	and	and	CCONJ
easat-10435	613	10	performance	performance	NOUN
easat-10435	613	11	beyond	beyond	ADP
easat-10435	613	12	expectations	expectation	NOUN
easat-10435	613	13	.	.	PUNCT
easat-10435	614	1	usa	usa	NOUN
easat-10435	614	2	:	:	PUNCT
easat-10435	614	3	free	free	ADJ
easat-10435	614	4	press	press	NOUN
easat-10435	614	5	,	,	PUNCT
easat-10435	614	6	1985	1985	NUM
easat-10435	614	7	.	.	PUNCT
easat-10435	615	1	[	[	X
easat-10435	615	2	60	60	NUM
easat-10435	615	3	]	]	PUNCT
easat-10435	615	4	t.	t.	PROPN
easat-10435	615	5	t.	t.	PROPN
easat-10435	615	6	l.	l.	PROPN
easat-10435	615	7	s.	s.	PROPN
easat-10435	615	8	kpundeh	kpundeh	PROPN
easat-10435	615	9	et	et	PROPN
easat-10435	615	10	al	al	PROPN
easat-10435	615	11	.	.	PROPN
easat-10435	615	12	,	,	PUNCT
easat-10435	615	13	currency	currency	NOUN
easat-10435	615	14	equivalents	equivalent	NOUN
easat-10435	615	15	.	.	PUNCT
easat-10435	616	1	washington	washington	PROPN
easat-10435	616	2	,	,	PUNCT
easat-10435	616	3	dc	dc	PROPN
easat-10435	616	4	:	:	PUNCT
easat-10435	616	5	world	world	PROPN
easat-10435	616	6	bank	bank	PROPN
easat-10435	616	7	,	,	PUNCT
easat-10435	616	8	2009	2009	NUM
easat-10435	616	9	.	.	PUNCT
easat-10435	617	1	[	[	X
easat-10435	617	2	61	61	NUM
easat-10435	617	3	]	]	PUNCT
easat-10435	617	4	m.	m.	NOUN
easat-10435	617	5	bratton	bratton	PROPN
easat-10435	617	6	and	and	CCONJ
easat-10435	617	7	r.	r.	PROPN
easat-10435	617	8	mattes	mattes	PROPN
easat-10435	617	9	,	,	PUNCT
easat-10435	617	10	"	"	PUNCT
easat-10435	617	11	support	support	NOUN
easat-10435	617	12	for	for	ADP
easat-10435	617	13	democracy	democracy	NOUN
easat-10435	617	14	in	in	ADP
easat-10435	617	15	africa	africa	PROPN
easat-10435	617	16	:	:	PUNCT
easat-10435	617	17	intrinsic	intrinsic	ADJ
easat-10435	617	18	or	or	CCONJ
easat-10435	617	19	instrumental	instrumental	ADJ
easat-10435	617	20	?	?	PUNCT
easat-10435	617	21	,	,	PUNCT
easat-10435	617	22	"	"	PUNCT
easat-10435	617	23	british	british	ADJ
easat-10435	617	24	journal	journal	NOUN
easat-10435	617	25	of	of	ADP
easat-10435	617	26	political	political	ADJ
easat-10435	617	27	science	science	NOUN
easat-10435	617	28	,	,	PUNCT
easat-10435	617	29	vol	vol	NOUN
easat-10435	617	30	.	.	PROPN
easat-10435	617	31	31	31	NUM
easat-10435	617	32	,	,	PUNCT
easat-10435	617	33	no	no	INTJ
easat-10435	617	34	.	.	NOUN
easat-10435	617	35	3	3	NUM
easat-10435	617	36	,	,	PUNCT
easat-10435	617	37	pp	pp	ADJ
easat-10435	617	38	.	.	PUNCT
easat-10435	618	1	447	447	NUM
easat-10435	618	2	-	-	NUM
easat-10435	618	3	474	474	NUM
easat-10435	618	4	,	,	PUNCT
easat-10435	618	5	2001	2001	NUM
easat-10435	618	6	.	.	PUNCT
easat-10435	619	1	[	[	X
easat-10435	619	2	62	62	NUM
easat-10435	619	3	]	]	PUNCT
easat-10435	619	4	s.	s.	PROPN
easat-10435	619	5	r.	r.	PROPN
easat-10435	619	6	arnstein	arnstein	PROPN
easat-10435	619	7	,	,	PUNCT
easat-10435	619	8	"	"	PUNCT
easat-10435	619	9	a	a	DET
easat-10435	619	10	ladder	ladder	NOUN
easat-10435	619	11	of	of	ADP
easat-10435	619	12	citizen	citizen	NOUN
easat-10435	619	13	participation	participation	NOUN
easat-10435	619	14	,	,	PUNCT
easat-10435	619	15	"	"	PUNCT
easat-10435	619	16	journal	journal	NOUN
easat-10435	619	17	of	of	ADP
easat-10435	619	18	the	the	DET
easat-10435	619	19	american	american	PROPN
easat-10435	619	20	institute	institute	PROPN
easat-10435	619	21	of	of	ADP
easat-10435	619	22	planners	planner	NOUN
easat-10435	619	23	,	,	PUNCT
easat-10435	619	24	vol	vol	NOUN
easat-10435	619	25	.	.	PROPN
easat-10435	619	26	35	35	NUM
easat-10435	619	27	,	,	PUNCT
easat-10435	619	28	no	no	INTJ
easat-10435	619	29	.	.	NOUN
easat-10435	619	30	4	4	NUM
easat-10435	619	31	,	,	PUNCT
easat-10435	619	32	pp	pp	ADJ
easat-10435	619	33	.	.	PUNCT
easat-10435	620	1	216224	216224	NUM
easat-10435	620	2	,	,	PUNCT
easat-10435	620	3	1969	1969	NUM
easat-10435	620	4	.	.	PUNCT
easat-10435	621	1	[	[	X
easat-10435	621	2	63	63	NUM
easat-10435	621	3	]	]	PUNCT
easat-10435	621	4	j.	j.	PROPN
easat-10435	621	5	fox	fox	PROPN
easat-10435	621	6	,	,	PUNCT
easat-10435	621	7	"	"	PUNCT
easat-10435	621	8	the	the	DET
easat-10435	621	9	uncertain	uncertain	ADJ
easat-10435	621	10	relationship	relationship	NOUN
easat-10435	621	11	between	between	ADP
easat-10435	621	12	transparency	transparency	NOUN
easat-10435	621	13	and	and	CCONJ
easat-10435	621	14	accountability	accountability	NOUN
easat-10435	621	15	,	,	PUNCT
easat-10435	621	16	"	"	PUNCT
easat-10435	621	17	development	development	NOUN
easat-10435	621	18	in	in	ADP
easat-10435	621	19	practice	practice	NOUN
easat-10435	621	20	,	,	PUNCT
easat-10435	621	21	vol	vol	NOUN
easat-10435	621	22	.	.	PROPN
easat-10435	621	23	17	17	NUM
easat-10435	621	24	,	,	PUNCT
easat-10435	621	25	no	no	INTJ
easat-10435	621	26	.	.	NOUN
easat-10435	621	27	4/5	4/5	NUM
easat-10435	621	28	,	,	PUNCT
easat-10435	621	29	pp	pp	ADJ
easat-10435	621	30	.	.	PUNCT
easat-10435	622	1	663–671	663–671	NUM
easat-10435	622	2	,	,	PUNCT
easat-10435	622	3	2007	2007	NUM
easat-10435	622	4	.	.	PUNCT
easat-10435	623	1	[	[	X
easat-10435	623	2	64	64	NUM
easat-10435	623	3	]	]	PUNCT
easat-10435	623	4	f.	f.	PROPN
easat-10435	623	5	njiru	njiru	PROPN
easat-10435	623	6	,	,	PUNCT
easat-10435	623	7	"	"	PUNCT
easat-10435	623	8	audit	audit	NOUN
easat-10435	623	9	transparency	transparency	NOUN
easat-10435	623	10	and	and	CCONJ
easat-10435	623	11	governance	governance	NOUN
easat-10435	623	12	at	at	ADP
easat-10435	623	13	local	local	ADJ
easat-10435	623	14	levels	level	NOUN
easat-10435	623	15	:	:	PUNCT
easat-10435	623	16	a	a	DET
easat-10435	623	17	study	study	NOUN
easat-10435	623	18	of	of	ADP
easat-10435	623	19	kenyan	kenyan	ADJ
easat-10435	623	20	local	local	ADJ
easat-10435	623	21	governments	government	NOUN
easat-10435	623	22	,	,	PUNCT
easat-10435	623	23	"	"	PUNCT
easat-10435	623	24	african	african	ADJ
easat-10435	623	25	journal	journal	NOUN
easat-10435	623	26	of	of	ADP
easat-10435	623	27	public	public	ADJ
easat-10435	623	28	administration	administration	NOUN
easat-10435	623	29	,	,	PUNCT
easat-10435	623	30	vol	vol	NOUN
easat-10435	623	31	.	.	PROPN
easat-10435	623	32	28	28	NUM
easat-10435	623	33	,	,	PUNCT
easat-10435	623	34	no	no	INTJ
easat-10435	623	35	.	.	NOUN
easat-10435	623	36	1	1	NUM
easat-10435	623	37	,	,	PUNCT
easat-10435	623	38	pp	pp	ADJ
easat-10435	623	39	.	.	PUNCT
easat-10435	624	1	1	1	NUM
easat-10435	624	2	-	-	SYM
easat-10435	624	3	15	15	NUM
easat-10435	624	4	,	,	PUNCT
easat-10435	624	5	2016	2016	NUM
easat-10435	624	6	.	.	PUNCT
easat-10435	624	7	https://doi.org/10.1111/ijau.12048	https://doi.org/10.1111/ijau.12048	NOUN
easat-10435	624	8	https://doi.org/10.1162/qjec.2009.124.2.735	https://doi.org/10.1162/qjec.2009.124.2.735	NOUN
easat-10435	624	9	https://doi.org/10.1108/02686900710750757	https://doi.org/10.1108/02686900710750757	PART
easat-10435	624	10	https://doi.org/10.1016/s0047-2727(99)00044-4	https://doi.org/10.1016/s0047-2727(99)00044-4	PROPN
easat-10435	624	11	https://doi.org/10.1177/014920639101700108	https://doi.org/10.1177/014920639101700108	NUM
easat-10435	624	12	https://doi.org/10.1016/0305-750x(92)90130-n	https://doi.org/10.1016/0305-750x(92)90130-n	NOUN
easat-10435	624	13	https://doi.org/10.2307/2390587	https://doi.org/10.2307/2390587	X