id	sid	tid	token	lemma	pos
easat-10872	1	1	edelweiss	edelweiss	PROPN
easat-10872	1	2	applied	apply	VERB
easat-10872	1	3	science	science	NOUN
easat-10872	1	4	and	and	CCONJ
easat-10872	1	5	technology	technology	NOUN
easat-10872	1	6	issn	issn	PROPN
easat-10872	1	7	:	:	PUNCT
easat-10872	1	8	2576	2576	NUM
easat-10872	1	9	-	-	SYM
easat-10872	1	10	8484	8484	NUM
easat-10872	1	11	vol	vol	NOUN
easat-10872	1	12	.	.	PROPN
easat-10872	2	1	9	9	NUM
easat-10872	2	2	,	,	PUNCT
easat-10872	2	3	no	no	INTJ
easat-10872	2	4	.	.	NOUN
easat-10872	2	5	11	11	NUM
easat-10872	2	6	,	,	PUNCT
easat-10872	2	7	320	320	NUM
easat-10872	2	8	-	-	SYM
easat-10872	2	9	333	333	NUM
easat-10872	2	10	2025	2025	NUM
easat-10872	2	11	publisher	publisher	NOUN
easat-10872	2	12	:	:	PUNCT
easat-10872	2	13	learning	learn	VERB
easat-10872	2	14	gate	gate	NOUN
easat-10872	2	15	doi	doi	PROPN
easat-10872	2	16	:	:	PUNCT
easat-10872	2	17	10.55214/2576	10.55214/2576	NUM
easat-10872	2	18	-	-	SYM
easat-10872	2	19	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	2	20	©	©	PROPN
easat-10872	2	21	2025	2025	NUM
easat-10872	2	22	by	by	ADP
easat-10872	2	23	the	the	DET
easat-10872	2	24	authors	author	NOUN
easat-10872	2	25	;	;	PUNCT
easat-10872	2	26	licensee	licensee	PROPN
easat-10872	2	27	learning	learning	NOUN
easat-10872	2	28	gate	gate	NOUN
easat-10872	3	1	©	©	PROPN
easat-10872	3	2	2025	2025	NUM
easat-10872	3	3	by	by	ADP
easat-10872	3	4	the	the	DET
easat-10872	3	5	authors	author	NOUN
easat-10872	3	6	;	;	PUNCT
easat-10872	3	7	licensee	licensee	PROPN
easat-10872	3	8	learning	learning	NOUN
easat-10872	3	9	gate	gate	NOUN
easat-10872	3	10	history	history	NOUN
easat-10872	3	11	:	:	PUNCT
easat-10872	3	12	received	receive	VERB
easat-10872	3	13	:	:	PUNCT
easat-10872	3	14	5	5	NUM
easat-10872	3	15	september	september	PROPN
easat-10872	3	16	2025	2025	NUM
easat-10872	3	17	;	;	PUNCT
easat-10872	3	18	revised	revise	VERB
easat-10872	3	19	:	:	PUNCT
easat-10872	3	20	17	17	NUM
easat-10872	3	21	october	october	NOUN
easat-10872	3	22	2025	2025	NUM
easat-10872	3	23	;	;	PUNCT
easat-10872	3	24	accepted	accept	VERB
easat-10872	3	25	:	:	PUNCT
easat-10872	3	26	21	21	NUM
easat-10872	3	27	october	october	NOUN
easat-10872	3	28	2025	2025	NUM
easat-10872	3	29	;	;	PUNCT
easat-10872	3	30	published	publish	VERB
easat-10872	3	31	:	:	PUNCT
easat-10872	3	32	5	5	NUM
easat-10872	3	33	november	november	NOUN
easat-10872	3	34	2025	2025	NUM
easat-10872	3	35	*	*	PUNCT
easat-10872	3	36	correspondence	correspondence	NOUN
easat-10872	3	37	:	:	PUNCT
easat-10872	3	38	lindsay.emily@binus.ac.id	lindsay.emily@binus.ac.id	X
easat-10872	3	39	exploring	explore	VERB
easat-10872	3	40	the	the	DET
easat-10872	3	41	impact	impact	NOUN
easat-10872	3	42	of	of	ADP
easat-10872	3	43	caats	caat	NOUN
easat-10872	3	44	adoption	adoption	NOUN
easat-10872	3	45	on	on	ADP
easat-10872	3	46	audit	audit	NOUN
easat-10872	3	47	quality	quality	NOUN
easat-10872	3	48	:	:	PUNCT
easat-10872	3	49	a	a	DET
easat-10872	3	50	toe	toe	NOUN
easat-10872	3	51	framework	framework	NOUN
easat-10872	3	52	approach	approach	NOUN
easat-10872	3	53	lindsay	lindsay	PROPN
easat-10872	3	54	carnelian	carnelian	PROPN
easat-10872	3	55	emily1	emily1	PROPN
easat-10872	3	56	*	*	PROPN
easat-10872	3	57	,	,	PUNCT
easat-10872	3	58	kimberly	kimberly	PROPN
easat-10872	3	59	adeline	adeline	PROPN
easat-10872	3	60	sujanto2	sujanto2	PROPN
easat-10872	3	61	,	,	PUNCT
easat-10872	3	62	michael	michael	PROPN
easat-10872	3	63	angelus3	angelus3	PROPN
easat-10872	3	64	1,2,3accounting	1,2,3accounting	NUM
easat-10872	3	65	department	department	NOUN
easat-10872	3	66	,	,	PUNCT
easat-10872	3	67	school	school	NOUN
easat-10872	3	68	of	of	ADP
easat-10872	3	69	accounting	accounting	PROPN
easat-10872	3	70	,	,	PUNCT
easat-10872	3	71	bina	bina	PROPN
easat-10872	3	72	nusantara	nusantara	PROPN
easat-10872	3	73	university	university	PROPN
easat-10872	3	74	,	,	PUNCT
easat-10872	3	75	jakarta	jakarta	PROPN
easat-10872	3	76	,	,	PUNCT
easat-10872	3	77	indonesia	indonesia	PROPN
easat-10872	3	78	,	,	PUNCT
easat-10872	3	79	11480	11480	NUM
easat-10872	3	80	;	;	PUNCT
easat-10872	3	81	lindsay.emily@binus.ac.id	lindsay.emily@binus.ac.id	PUNCT
easat-10872	3	82	(	(	PUNCT
easat-10872	3	83	l.c.e	l.c.e	NOUN
easat-10872	3	84	.	.	PUNCT
easat-10872	3	85	)	)	PUNCT
easat-10872	3	86	.	.	PUNCT
easat-10872	4	1	abstract	abstract	ADV
easat-10872	4	2	:	:	PUNCT
easat-10872	4	3	the	the	DET
easat-10872	4	4	rise	rise	NOUN
easat-10872	4	5	of	of	ADP
easat-10872	4	6	artificial	artificial	ADJ
easat-10872	4	7	intelligence	intelligence	NOUN
easat-10872	4	8	and	and	CCONJ
easat-10872	4	9	big	big	ADJ
easat-10872	4	10	data	datum	NOUN
easat-10872	4	11	has	have	AUX
easat-10872	4	12	compelled	compel	VERB
easat-10872	4	13	public	public	ADJ
easat-10872	4	14	accounting	accounting	NOUN
easat-10872	4	15	firms	firm	NOUN
easat-10872	4	16	to	to	PART
easat-10872	4	17	integrate	integrate	VERB
easat-10872	4	18	advanced	advanced	ADJ
easat-10872	4	19	technologies	technology	NOUN
easat-10872	4	20	into	into	ADP
easat-10872	4	21	their	their	PRON
easat-10872	4	22	audit	audit	NOUN
easat-10872	4	23	processes	process	NOUN
easat-10872	4	24	to	to	PART
easat-10872	4	25	handle	handle	VERB
easat-10872	4	26	the	the	DET
easat-10872	4	27	growing	grow	VERB
easat-10872	4	28	scale	scale	NOUN
easat-10872	4	29	,	,	PUNCT
easat-10872	4	30	diversity	diversity	NOUN
easat-10872	4	31	,	,	PUNCT
easat-10872	4	32	and	and	CCONJ
easat-10872	4	33	complexity	complexity	NOUN
easat-10872	4	34	of	of	ADP
easat-10872	4	35	client	client	NOUN
easat-10872	4	36	data	datum	NOUN
easat-10872	4	37	effectively	effectively	ADV
easat-10872	4	38	.	.	PUNCT
easat-10872	5	1	drawing	draw	VERB
easat-10872	5	2	on	on	ADP
easat-10872	5	3	the	the	DET
easat-10872	5	4	technology	technology	NOUN
easat-10872	5	5	-	-	PUNCT
easat-10872	5	6	organization	organization	NOUN
easat-10872	5	7	-	-	PUNCT
easat-10872	5	8	environment	environment	NOUN
easat-10872	5	9	(	(	PUNCT
easat-10872	5	10	toe	toe	NOUN
easat-10872	5	11	)	)	PUNCT
easat-10872	5	12	framework	framework	NOUN
easat-10872	5	13	,	,	PUNCT
easat-10872	5	14	this	this	DET
easat-10872	5	15	study	study	NOUN
easat-10872	5	16	analyzes	analyze	VERB
easat-10872	5	17	how	how	SCONJ
easat-10872	5	18	technological	technological	ADJ
easat-10872	5	19	,	,	PUNCT
easat-10872	5	20	organizational	organizational	ADJ
easat-10872	5	21	,	,	PUNCT
easat-10872	5	22	and	and	CCONJ
easat-10872	5	23	environmental	environmental	ADJ
easat-10872	5	24	contexts	context	NOUN
easat-10872	5	25	influence	influence	VERB
easat-10872	5	26	the	the	DET
easat-10872	5	27	adoption	adoption	NOUN
easat-10872	5	28	of	of	ADP
easat-10872	5	29	computer	computer	NOUN
easat-10872	5	30	-	-	PUNCT
easat-10872	5	31	assisted	assist	VERB
easat-10872	5	32	audit	audit	NOUN
easat-10872	5	33	techniques	technique	NOUN
easat-10872	5	34	(	(	PUNCT
easat-10872	5	35	caats	caat	NOUN
easat-10872	5	36	)	)	PUNCT
easat-10872	5	37	and	and	CCONJ
easat-10872	5	38	evaluates	evaluate	VERB
easat-10872	5	39	their	their	PRON
easat-10872	5	40	contribution	contribution	NOUN
easat-10872	5	41	to	to	ADP
easat-10872	5	42	enhancing	enhance	VERB
easat-10872	5	43	audit	audit	NOUN
easat-10872	5	44	quality	quality	NOUN
easat-10872	5	45	.	.	PUNCT
easat-10872	6	1	this	this	DET
easat-10872	6	2	study	study	NOUN
easat-10872	6	3	analyzed	analyze	VERB
easat-10872	6	4	data	datum	NOUN
easat-10872	6	5	from	from	ADP
easat-10872	6	6	115	115	NUM
easat-10872	6	7	external	external	ADJ
easat-10872	6	8	auditors	auditor	NOUN
easat-10872	6	9	from	from	ADP
easat-10872	6	10	public	public	ADJ
easat-10872	6	11	accounting	accounting	NOUN
easat-10872	6	12	firms	firm	NOUN
easat-10872	6	13	in	in	ADP
easat-10872	6	14	indonesia	indonesia	PROPN
easat-10872	6	15	,	,	PUNCT
easat-10872	6	16	obtained	obtain	VERB
easat-10872	6	17	through	through	ADP
easat-10872	6	18	questionnaire	questionnaire	NOUN
easat-10872	6	19	distribution	distribution	NOUN
easat-10872	6	20	.	.	PUNCT
easat-10872	7	1	the	the	DET
easat-10872	7	2	collected	collect	VERB
easat-10872	7	3	data	datum	NOUN
easat-10872	7	4	were	be	AUX
easat-10872	7	5	then	then	ADV
easat-10872	7	6	processed	process	VERB
easat-10872	7	7	using	use	VERB
easat-10872	7	8	smart	smart	ADJ
easat-10872	7	9	-	-	PUNCT
easat-10872	7	10	pls	pls	NOUN
easat-10872	7	11	4.0	4.0	NUM
easat-10872	7	12	,	,	PUNCT
easat-10872	7	13	with	with	ADP
easat-10872	7	14	a	a	DET
easat-10872	7	15	series	series	NOUN
easat-10872	7	16	of	of	ADP
easat-10872	7	17	tests	test	NOUN
easat-10872	7	18	such	such	ADJ
easat-10872	7	19	as	as	ADP
easat-10872	7	20	outer	outer	ADJ
easat-10872	7	21	models	model	NOUN
easat-10872	7	22	,	,	PUNCT
easat-10872	7	23	validity	validity	NOUN
easat-10872	7	24	and	and	CCONJ
easat-10872	7	25	reliability	reliability	NOUN
easat-10872	7	26	tests	test	NOUN
easat-10872	7	27	,	,	PUNCT
easat-10872	7	28	determination	determination	NOUN
easat-10872	7	29	coefficients	coefficient	NOUN
easat-10872	7	30	,	,	PUNCT
easat-10872	7	31	and	and	CCONJ
easat-10872	7	32	hypothesis	hypothesis	NOUN
easat-10872	7	33	testing	testing	NOUN
easat-10872	7	34	to	to	PART
easat-10872	7	35	analyze	analyze	VERB
easat-10872	7	36	and	and	CCONJ
easat-10872	7	37	interpret	interpret	VERB
easat-10872	7	38	the	the	DET
easat-10872	7	39	research	research	NOUN
easat-10872	7	40	data	datum	NOUN
easat-10872	7	41	.	.	PUNCT
easat-10872	8	1	the	the	DET
easat-10872	8	2	study	study	NOUN
easat-10872	8	3	concludes	conclude	VERB
easat-10872	8	4	that	that	SCONJ
easat-10872	8	5	within	within	ADP
easat-10872	8	6	the	the	DET
easat-10872	8	7	toe	toe	NOUN
easat-10872	8	8	framework	framework	NOUN
easat-10872	8	9	,	,	PUNCT
easat-10872	8	10	the	the	DET
easat-10872	8	11	technological	technological	ADJ
easat-10872	8	12	and	and	CCONJ
easat-10872	8	13	organizational	organizational	ADJ
easat-10872	8	14	contexts	context	NOUN
easat-10872	8	15	significantly	significantly	ADV
easat-10872	8	16	influence	influence	VERB
easat-10872	8	17	the	the	DET
easat-10872	8	18	adoption	adoption	NOUN
easat-10872	8	19	of	of	ADP
easat-10872	8	20	caats	caat	NOUN
easat-10872	8	21	and	and	CCONJ
easat-10872	8	22	positively	positively	ADV
easat-10872	8	23	impact	impact	VERB
easat-10872	8	24	audit	audit	NOUN
easat-10872	8	25	quality	quality	NOUN
easat-10872	8	26	,	,	PUNCT
easat-10872	8	27	while	while	SCONJ
easat-10872	8	28	the	the	DET
easat-10872	8	29	environmental	environmental	ADJ
easat-10872	8	30	context	context	NOUN
easat-10872	8	31	shows	show	VERB
easat-10872	8	32	no	no	DET
easat-10872	8	33	significant	significant	ADJ
easat-10872	8	34	effect	effect	NOUN
easat-10872	8	35	.	.	PUNCT
easat-10872	9	1	strong	strong	ADJ
easat-10872	9	2	technology	technology	NOUN
easat-10872	9	3	and	and	CCONJ
easat-10872	9	4	organizational	organizational	ADJ
easat-10872	9	5	support	support	NOUN
easat-10872	9	6	play	play	VERB
easat-10872	9	7	a	a	DET
easat-10872	9	8	critical	critical	ADJ
easat-10872	9	9	role	role	NOUN
easat-10872	9	10	in	in	ADP
easat-10872	9	11	the	the	DET
easat-10872	9	12	effective	effective	ADJ
easat-10872	9	13	implementation	implementation	NOUN
easat-10872	9	14	of	of	ADP
easat-10872	9	15	caats	caat	NOUN
easat-10872	9	16	to	to	PART
easat-10872	9	17	improve	improve	VERB
easat-10872	9	18	audit	audit	NOUN
easat-10872	9	19	quality	quality	NOUN
easat-10872	9	20	.	.	PUNCT
easat-10872	10	1	by	by	ADP
easat-10872	10	2	increasing	increase	VERB
easat-10872	10	3	management	management	NOUN
easat-10872	10	4	readiness	readiness	NOUN
easat-10872	10	5	and	and	CCONJ
easat-10872	10	6	commitment	commitment	NOUN
easat-10872	10	7	,	,	PUNCT
easat-10872	10	8	accounting	accounting	NOUN
easat-10872	10	9	firms	firm	NOUN
easat-10872	10	10	can	can	AUX
easat-10872	10	11	produce	produce	VERB
easat-10872	10	12	more	more	ADV
easat-10872	10	13	efficient	efficient	ADJ
easat-10872	10	14	and	and	CCONJ
easat-10872	10	15	reliable	reliable	ADJ
easat-10872	10	16	audit	audit	NOUN
easat-10872	10	17	processes	process	NOUN
easat-10872	10	18	.	.	PUNCT
easat-10872	11	1	keywords	keyword	NOUN
easat-10872	11	2	:	:	PUNCT
easat-10872	11	3	audit	audit	NOUN
easat-10872	11	4	quality	quality	NOUN
easat-10872	11	5	,	,	PUNCT
easat-10872	11	6	computer	computer	NOUN
easat-10872	11	7	-	-	PUNCT
easat-10872	11	8	assisted	assist	VERB
easat-10872	11	9	audit	audit	NOUN
easat-10872	11	10	techniques	technique	NOUN
easat-10872	11	11	,	,	PUNCT
easat-10872	11	12	technology	technology	NOUN
easat-10872	11	13	–	–	PUNCT
easat-10872	11	14	organization	organization	NOUN
easat-10872	11	15	–	–	PUNCT
easat-10872	11	16	environment	environment	NOUN
easat-10872	11	17	framework	framework	NOUN
easat-10872	11	18	.	.	PUNCT
easat-10872	12	1	1	1	X
easat-10872	12	2	.	.	X
easat-10872	12	3	introduction	introduction	NOUN
easat-10872	12	4	1.1	1.1	NUM
easat-10872	12	5	.	.	PUNCT
easat-10872	13	1	research	research	NOUN
easat-10872	13	2	background	background	NOUN
easat-10872	13	3	in	in	ADP
easat-10872	13	4	this	this	DET
easat-10872	13	5	modern	modern	ADJ
easat-10872	13	6	era	era	NOUN
easat-10872	13	7	,	,	PUNCT
easat-10872	13	8	artificial	artificial	ADJ
easat-10872	13	9	intelligence	intelligence	NOUN
easat-10872	13	10	is	be	AUX
easat-10872	13	11	rapidly	rapidly	ADV
easat-10872	13	12	growing	grow	VERB
easat-10872	13	13	and	and	CCONJ
easat-10872	13	14	being	be	AUX
easat-10872	13	15	adopted	adopt	VERB
easat-10872	13	16	by	by	ADP
easat-10872	13	17	many	many	ADJ
easat-10872	13	18	public	public	ADJ
easat-10872	13	19	accounting	accounting	NOUN
easat-10872	13	20	firms	firm	NOUN
easat-10872	13	21	.	.	PUNCT
easat-10872	14	1	however	however	ADV
easat-10872	14	2	,	,	PUNCT
easat-10872	14	3	this	this	PRON
easat-10872	14	4	is	be	AUX
easat-10872	14	5	inevitable	inevitable	ADJ
easat-10872	14	6	for	for	ADP
easat-10872	14	7	a	a	DET
easat-10872	14	8	lot	lot	NOUN
easat-10872	14	9	of	of	ADP
easat-10872	14	10	firms	firm	NOUN
easat-10872	14	11	due	due	ADP
easat-10872	14	12	to	to	ADP
easat-10872	14	13	the	the	DET
easat-10872	14	14	nature	nature	NOUN
easat-10872	14	15	of	of	ADP
easat-10872	14	16	recent	recent	ADJ
easat-10872	14	17	years	year	NOUN
easat-10872	14	18	,	,	PUNCT
easat-10872	14	19	where	where	SCONJ
easat-10872	14	20	audit	audit	NOUN
easat-10872	14	21	clients	client	NOUN
easat-10872	14	22	'	'	PART
easat-10872	14	23	data	datum	NOUN
easat-10872	14	24	has	have	AUX
easat-10872	14	25	grown	grow	VERB
easat-10872	14	26	significantly	significantly	ADV
easat-10872	14	27	in	in	ADP
easat-10872	14	28	scale	scale	NOUN
easat-10872	14	29	,	,	PUNCT
easat-10872	14	30	diversity	diversity	NOUN
easat-10872	14	31	,	,	PUNCT
easat-10872	14	32	and	and	CCONJ
easat-10872	14	33	complexity	complexity	NOUN
easat-10872	14	34	[	[	X
easat-10872	14	35	1	1	NUM
easat-10872	14	36	]	]	PUNCT
easat-10872	14	37	.	.	PUNCT
easat-10872	15	1	companies	company	NOUN
easat-10872	15	2	now	now	ADV
easat-10872	15	3	generate	generate	VERB
easat-10872	15	4	and	and	CCONJ
easat-10872	15	5	accumulate	accumulate	VERB
easat-10872	15	6	a	a	DET
easat-10872	15	7	vast	vast	ADJ
easat-10872	15	8	amount	amount	NOUN
easat-10872	15	9	of	of	ADP
easat-10872	15	10	data	datum	NOUN
easat-10872	15	11	that	that	PRON
easat-10872	15	12	they	they	PRON
easat-10872	15	13	recognize	recognize	VERB
easat-10872	15	14	as	as	ADP
easat-10872	15	15	their	their	PRON
easat-10872	15	16	valuable	valuable	ADJ
easat-10872	15	17	assets	asset	NOUN
easat-10872	15	18	and	and	CCONJ
easat-10872	15	19	are	be	AUX
easat-10872	15	20	leveraging	leverage	VERB
easat-10872	15	21	analytics	analytic	NOUN
easat-10872	15	22	to	to	PART
easat-10872	15	23	extract	extract	VERB
easat-10872	15	24	valuable	valuable	ADJ
easat-10872	15	25	insights	insight	NOUN
easat-10872	15	26	from	from	ADP
easat-10872	15	27	it	it	PRON
easat-10872	15	28	[	[	X
easat-10872	15	29	2	2	NUM
easat-10872	15	30	]	]	PUNCT
easat-10872	15	31	.	.	PUNCT
easat-10872	16	1	this	this	DET
easat-10872	16	2	immensely	immensely	ADV
easat-10872	16	3	large	large	ADJ
easat-10872	16	4	amount	amount	NOUN
easat-10872	16	5	of	of	ADP
easat-10872	16	6	data	datum	NOUN
easat-10872	16	7	is	be	AUX
easat-10872	16	8	called	call	VERB
easat-10872	16	9	big	big	ADJ
easat-10872	16	10	data	datum	NOUN
easat-10872	16	11	.	.	PUNCT
easat-10872	17	1	big	big	ADJ
easat-10872	17	2	data	datum	NOUN
easat-10872	17	3	can	can	AUX
easat-10872	17	4	be	be	AUX
easat-10872	17	5	identified	identify	VERB
easat-10872	17	6	as	as	ADP
easat-10872	17	7	datasets	dataset	NOUN
easat-10872	17	8	that	that	PRON
easat-10872	17	9	are	be	AUX
easat-10872	17	10	large	large	ADJ
easat-10872	17	11	in	in	ADP
easat-10872	17	12	volume	volume	NOUN
easat-10872	17	13	,	,	PUNCT
easat-10872	17	14	have	have	VERB
easat-10872	17	15	variety	variety	NOUN
easat-10872	17	16	,	,	PUNCT
easat-10872	17	17	and	and	CCONJ
easat-10872	17	18	velocity	velocity	NOUN
easat-10872	17	19	,	,	PUNCT
easat-10872	17	20	which	which	PRON
easat-10872	17	21	is	be	AUX
easat-10872	17	22	a	a	DET
easat-10872	17	23	widely	widely	ADV
easat-10872	17	24	known	know	VERB
easat-10872	17	25	concept	concept	NOUN
easat-10872	17	26	called	call	VERB
easat-10872	17	27	the	the	DET
easat-10872	17	28	3vs	3vs	ADJ
easat-10872	17	29	[	[	X
easat-10872	17	30	3	3	NUM
easat-10872	17	31	]	]	PUNCT
easat-10872	17	32	.	.	PUNCT
easat-10872	18	1	these	these	DET
easat-10872	18	2	datasets	dataset	NOUN
easat-10872	18	3	can	can	AUX
easat-10872	18	4	be	be	AUX
easat-10872	18	5	processed	process	VERB
easat-10872	18	6	efficiently	efficiently	ADV
easat-10872	18	7	with	with	ADP
easat-10872	18	8	the	the	DET
easat-10872	18	9	use	use	NOUN
easat-10872	18	10	of	of	ADP
easat-10872	18	11	specialized	specialized	ADJ
easat-10872	18	12	scaling	scale	VERB
easat-10872	18	13	methods	method	NOUN
easat-10872	18	14	[	[	X
easat-10872	18	15	4	4	NUM
easat-10872	18	16	]	]	PUNCT
easat-10872	18	17	.	.	PUNCT
easat-10872	19	1	examples	example	NOUN
easat-10872	19	2	of	of	ADP
easat-10872	19	3	big	big	ADJ
easat-10872	19	4	data	datum	NOUN
easat-10872	19	5	can	can	AUX
easat-10872	19	6	be	be	AUX
easat-10872	19	7	classified	classify	VERB
easat-10872	19	8	into	into	ADP
easat-10872	19	9	two	two	NUM
easat-10872	19	10	categories	category	NOUN
easat-10872	19	11	:	:	PUNCT
easat-10872	19	12	financial	financial	ADJ
easat-10872	19	13	data	datum	NOUN
easat-10872	19	14	and	and	CCONJ
easat-10872	19	15	non	non	ADJ
easat-10872	19	16	-	-	ADJ
easat-10872	19	17	financial	financial	ADJ
easat-10872	19	18	data	datum	NOUN
easat-10872	19	19	,	,	PUNCT
easat-10872	19	20	which	which	PRON
easat-10872	19	21	includes	include	VERB
easat-10872	19	22	text	text	NOUN
easat-10872	19	23	messages	message	NOUN
easat-10872	19	24	,	,	PUNCT
easat-10872	19	25	phone	phone	NOUN
easat-10872	19	26	logs	log	NOUN
easat-10872	19	27	,	,	PUNCT
easat-10872	19	28	email	email	NOUN
easat-10872	19	29	exchanges	exchange	NOUN
easat-10872	19	30	,	,	PUNCT
easat-10872	19	31	and	and	CCONJ
easat-10872	19	32	many	many	ADJ
easat-10872	19	33	others	other	NOUN
easat-10872	19	34	[	[	X
easat-10872	19	35	5	5	NUM
easat-10872	19	36	]	]	PUNCT
easat-10872	19	37	.	.	PUNCT
easat-10872	20	1	as	as	SCONJ
easat-10872	20	2	many	many	ADJ
easat-10872	20	3	companies	company	NOUN
easat-10872	20	4	opt	opt	VERB
easat-10872	20	5	for	for	ADP
easat-10872	20	6	automated	automate	VERB
easat-10872	20	7	systems	system	NOUN
easat-10872	20	8	to	to	PART
easat-10872	20	9	record	record	VERB
easat-10872	20	10	and	and	CCONJ
easat-10872	20	11	manage	manage	VERB
easat-10872	20	12	their	their	PRON
easat-10872	20	13	financial	financial	ADJ
easat-10872	20	14	transactions	transaction	NOUN
easat-10872	20	15	,	,	PUNCT
easat-10872	20	16	auditors	auditor	NOUN
easat-10872	20	17	will	will	AUX
easat-10872	20	18	face	face	VERB
easat-10872	20	19	increasing	increase	VERB
easat-10872	20	20	pressure	pressure	NOUN
easat-10872	20	21	to	to	PART
easat-10872	20	22	adapt	adapt	VERB
easat-10872	20	23	by	by	ADP
easat-10872	20	24	utilizing	utilize	VERB
easat-10872	20	25	advanced	advanced	ADJ
easat-10872	20	26	technology	technology	NOUN
easat-10872	20	27	and	and	CCONJ
easat-10872	20	28	tools	tool	NOUN
easat-10872	20	29	[	[	X
easat-10872	20	30	6	6	NUM
easat-10872	20	31	]	]	PUNCT
easat-10872	20	32	.	.	PUNCT
easat-10872	21	1	this	this	DET
easat-10872	21	2	adaptation	adaptation	NOUN
easat-10872	21	3	is	be	AUX
easat-10872	21	4	necessary	necessary	ADJ
easat-10872	21	5	to	to	PART
easat-10872	21	6	assist	assist	VERB
easat-10872	21	7	them	they	PRON
easat-10872	21	8	in	in	ADP
easat-10872	21	9	navigating	navigate	VERB
easat-10872	21	10	the	the	DET
easat-10872	21	11	complex	complex	ADJ
easat-10872	21	12	and	and	CCONJ
easat-10872	21	13	large	large	ADJ
easat-10872	21	14	volumes	volume	NOUN
easat-10872	21	15	of	of	ADP
easat-10872	21	16	datasets	dataset	NOUN
easat-10872	21	17	during	during	ADP
easat-10872	21	18	audits	audits	NOUN
easat-10872	21	19	.	.	PUNCT
easat-10872	22	1	to	to	PART
easat-10872	22	2	address	address	VERB
easat-10872	22	3	the	the	DET
easat-10872	22	4	advancing	advance	VERB
easat-10872	22	5	demands	demand	NOUN
easat-10872	22	6	,	,	PUNCT
easat-10872	22	7	audit	audit	NOUN
easat-10872	22	8	firms	firm	NOUN
easat-10872	22	9	have	have	AUX
easat-10872	22	10	decided	decide	VERB
easat-10872	22	11	to	to	PART
easat-10872	22	12	turn	turn	VERB
easat-10872	22	13	to	to	ADP
easat-10872	22	14	utilizing	utilize	VERB
easat-10872	22	15	computer	computer	NOUN
easat-10872	22	16	-	-	PUNCT
easat-10872	22	17	assisted	assist	VERB
easat-10872	22	18	audit	audit	NOUN
easat-10872	22	19	techniques	technique	NOUN
easat-10872	22	20	(	(	PUNCT
easat-10872	22	21	caats	caat	NOUN
easat-10872	22	22	)	)	PUNCT
easat-10872	22	23	,	,	PUNCT
easat-10872	22	24	which	which	PRON
easat-10872	22	25	are	be	AUX
easat-10872	22	26	tools	tool	NOUN
easat-10872	22	27	that	that	PRON
easat-10872	22	28	help	help	VERB
easat-10872	22	29	auditors	auditor	NOUN
easat-10872	22	30	navigate	navigate	VERB
easat-10872	22	31	through	through	ADP
easat-10872	22	32	their	their	PRON
easat-10872	22	33	audit	audit	NOUN
easat-10872	22	34	procedures	procedure	NOUN
easat-10872	22	35	more	more	ADV
easat-10872	22	36	effectively	effectively	ADV
easat-10872	22	37	,	,	PUNCT
easat-10872	22	38	efficiently	efficiently	ADV
easat-10872	22	39	,	,	PUNCT
easat-10872	22	40	and	and	CCONJ
easat-10872	22	41	accurately	accurately	ADV
easat-10872	22	42	[	[	X
easat-10872	22	43	7	7	NUM
easat-10872	22	44	]	]	PUNCT
easat-10872	22	45	.	.	PUNCT
easat-10872	23	1	https://orcid.org/0009-0007-3325-3943	https://orcid.org/0009-0007-3325-3943	PROPN
easat-10872	23	2	https://orcid.org/0009-0005-1305-6243	https://orcid.org/0009-0005-1305-6243	PROPN
easat-10872	23	3	https://orcid.org/0000-0001-7874-8615	https://orcid.org/0000-0001-7874-8615	PROPN
easat-10872	23	4	321	321	NUM
easat-10872	23	5	edelweiss	edelweiss	PROPN
easat-10872	23	6	applied	apply	VERB
easat-10872	23	7	science	science	NOUN
easat-10872	23	8	and	and	CCONJ
easat-10872	23	9	technology	technology	NOUN
easat-10872	23	10	issn	issn	PROPN
easat-10872	23	11	:	:	PUNCT
easat-10872	23	12	2576	2576	NUM
easat-10872	23	13	-	-	SYM
easat-10872	23	14	8484	8484	NUM
easat-10872	23	15	vol	vol	NOUN
easat-10872	23	16	.	.	PROPN
easat-10872	23	17	9	9	NUM
easat-10872	23	18	,	,	PUNCT
easat-10872	23	19	no	no	INTJ
easat-10872	23	20	.	.	NOUN
easat-10872	23	21	11	11	NUM
easat-10872	23	22	:	:	PUNCT
easat-10872	23	23	320	320	NUM
easat-10872	23	24	-	-	SYM
easat-10872	23	25	333	333	NUM
easat-10872	23	26	,	,	PUNCT
easat-10872	23	27	2025	2025	NUM
easat-10872	23	28	doi	doi	NOUN
easat-10872	23	29	:	:	PUNCT
easat-10872	23	30	10.55214/2576	10.55214/2576	NUM
easat-10872	23	31	-	-	SYM
easat-10872	23	32	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	23	33	©	©	PROPN
easat-10872	23	34	2025	2025	NUM
easat-10872	23	35	by	by	ADP
easat-10872	23	36	the	the	DET
easat-10872	23	37	authors	author	NOUN
easat-10872	23	38	;	;	PUNCT
easat-10872	23	39	licensee	licensee	PROPN
easat-10872	23	40	learning	learning	PROPN
easat-10872	23	41	gate	gate	PROPN
easat-10872	23	42	caat	caat	PROPN
easat-10872	23	43	's	's	PART
easat-10872	23	44	various	various	ADJ
easat-10872	23	45	features	feature	NOUN
easat-10872	23	46	,	,	PUNCT
easat-10872	23	47	such	such	ADJ
easat-10872	23	48	as	as	ADP
easat-10872	23	49	e	e	NOUN
easat-10872	23	50	-	-	ADJ
easat-10872	23	51	working	working	ADJ
easat-10872	23	52	papers	paper	NOUN
easat-10872	23	53	for	for	ADP
easat-10872	23	54	basic	basic	ADJ
easat-10872	23	55	needs	need	NOUN
easat-10872	23	56	,	,	PUNCT
easat-10872	23	57	statistical	statistical	ADJ
easat-10872	23	58	software	software	NOUN
easat-10872	23	59	for	for	ADP
easat-10872	23	60	data	data	NOUN
easat-10872	23	61	processing	processing	NOUN
easat-10872	23	62	,	,	PUNCT
easat-10872	23	63	and	and	CCONJ
easat-10872	23	64	artificial	artificial	ADJ
easat-10872	23	65	intelligence	intelligence	NOUN
easat-10872	23	66	in	in	ADP
easat-10872	23	67	predicting	predict	VERB
easat-10872	23	68	financial	financial	ADJ
easat-10872	23	69	problems	problem	NOUN
easat-10872	23	70	,	,	PUNCT
easat-10872	23	71	reflect	reflect	VERB
easat-10872	23	72	an	an	DET
easat-10872	23	73	overall	overall	ADJ
easat-10872	23	74	transformation	transformation	NOUN
easat-10872	23	75	in	in	ADP
easat-10872	23	76	the	the	DET
easat-10872	23	77	digital	digital	ADJ
easat-10872	23	78	audit	audit	NOUN
easat-10872	23	79	process	process	NOUN
easat-10872	23	80	[	[	X
easat-10872	23	81	8	8	NUM
easat-10872	23	82	,	,	PUNCT
easat-10872	23	83	9	9	NUM
easat-10872	23	84	]	]	PUNCT
easat-10872	23	85	.	.	PUNCT
easat-10872	24	1	furthermore	furthermore	ADV
easat-10872	24	2	,	,	PUNCT
easat-10872	24	3	by	by	ADP
easat-10872	24	4	helping	help	VERB
easat-10872	24	5	auditors	auditor	NOUN
easat-10872	24	6	analyze	analyze	VERB
easat-10872	24	7	large	large	ADJ
easat-10872	24	8	datasets	dataset	NOUN
easat-10872	24	9	,	,	PUNCT
easat-10872	24	10	caats	caat	NOUN
easat-10872	24	11	not	not	PART
easat-10872	24	12	only	only	ADV
easat-10872	24	13	make	make	VERB
easat-10872	24	14	the	the	DET
easat-10872	24	15	audit	audit	NOUN
easat-10872	24	16	process	process	NOUN
easat-10872	24	17	more	more	ADV
easat-10872	24	18	efficient	efficient	ADJ
easat-10872	24	19	,	,	PUNCT
easat-10872	24	20	but	but	CCONJ
easat-10872	24	21	the	the	DET
easat-10872	24	22	results	result	NOUN
easat-10872	24	23	are	be	AUX
easat-10872	24	24	also	also	ADV
easat-10872	24	25	more	more	ADV
easat-10872	24	26	trustworthy	trustworthy	ADJ
easat-10872	24	27	,	,	PUNCT
easat-10872	24	28	and	and	CCONJ
easat-10872	24	29	the	the	DET
easat-10872	24	30	opportunity	opportunity	NOUN
easat-10872	24	31	to	to	PART
easat-10872	24	32	uncover	uncover	VERB
easat-10872	24	33	fraud	fraud	NOUN
easat-10872	24	34	and	and	CCONJ
easat-10872	24	35	increase	increase	VERB
easat-10872	24	36	information	information	NOUN
easat-10872	24	37	disclosure	disclosure	NOUN
easat-10872	24	38	is	be	AUX
easat-10872	24	39	greater	great	ADJ
easat-10872	24	40	[	[	X
easat-10872	24	41	7	7	NUM
easat-10872	24	42	]	]	PUNCT
easat-10872	24	43	.	.	PUNCT
easat-10872	25	1	audit	audit	NOUN
easat-10872	25	2	quality	quality	NOUN
easat-10872	25	3	is	be	AUX
easat-10872	25	4	essential	essential	ADJ
easat-10872	25	5	to	to	PART
easat-10872	25	6	ensure	ensure	VERB
easat-10872	25	7	that	that	SCONJ
easat-10872	25	8	the	the	DET
easat-10872	25	9	audit	audit	NOUN
easat-10872	25	10	procedures	procedure	NOUN
easat-10872	25	11	are	be	AUX
easat-10872	25	12	completed	complete	VERB
easat-10872	25	13	,	,	PUNCT
easat-10872	25	14	producing	produce	VERB
easat-10872	25	15	accurate	accurate	ADJ
easat-10872	25	16	and	and	CCONJ
easat-10872	25	17	reliable	reliable	ADJ
easat-10872	25	18	financial	financial	ADJ
easat-10872	25	19	reports	report	NOUN
easat-10872	25	20	for	for	ADP
easat-10872	25	21	stakeholder	stakeholder	NOUN
easat-10872	25	22	use	use	NOUN
easat-10872	25	23	.	.	PUNCT
easat-10872	26	1	however	however	ADV
easat-10872	26	2	,	,	PUNCT
easat-10872	26	3	in	in	ADP
easat-10872	26	4	today	today	NOUN
easat-10872	26	5	’s	’s	PART
easat-10872	26	6	digital	digital	ADJ
easat-10872	26	7	world	world	NOUN
easat-10872	26	8	,	,	PUNCT
easat-10872	26	9	audit	audit	NOUN
easat-10872	26	10	quality	quality	NOUN
easat-10872	26	11	also	also	ADV
easat-10872	26	12	involves	involve	VERB
easat-10872	26	13	an	an	DET
easat-10872	26	14	auditor	auditor	NOUN
easat-10872	26	15	’s	’s	PART
easat-10872	26	16	ability	ability	NOUN
easat-10872	26	17	to	to	PART
easat-10872	26	18	use	use	VERB
easat-10872	26	19	technology	technology	NOUN
easat-10872	26	20	effectively	effectively	ADV
easat-10872	26	21	,	,	PUNCT
easat-10872	26	22	adapt	adapt	VERB
easat-10872	26	23	to	to	ADP
easat-10872	26	24	new	new	ADJ
easat-10872	26	25	digital	digital	ADJ
easat-10872	26	26	processes	process	NOUN
easat-10872	26	27	,	,	PUNCT
easat-10872	26	28	and	and	CCONJ
easat-10872	26	29	analyze	analyze	VERB
easat-10872	26	30	large	large	ADJ
easat-10872	26	31	datasets	dataset	NOUN
easat-10872	26	32	efficiently	efficiently	ADV
easat-10872	26	33	[	[	X
easat-10872	26	34	10	10	NUM
easat-10872	26	35	]	]	PUNCT
easat-10872	26	36	.	.	PUNCT
easat-10872	27	1	so	so	ADV
easat-10872	27	2	far	far	ADV
easat-10872	27	3	,	,	PUNCT
easat-10872	27	4	there	there	PRON
easat-10872	27	5	have	have	AUX
easat-10872	27	6	been	be	AUX
easat-10872	27	7	various	various	ADJ
easat-10872	27	8	studies	study	NOUN
easat-10872	27	9	conducted	conduct	VERB
easat-10872	27	10	analyzing	analyze	VERB
easat-10872	27	11	the	the	DET
easat-10872	27	12	relationship	relationship	NOUN
easat-10872	27	13	between	between	ADP
easat-10872	27	14	ai	ai	PRON
easat-10872	27	15	adoption	adoption	NOUN
easat-10872	27	16	and	and	CCONJ
easat-10872	27	17	audit	audit	NOUN
easat-10872	27	18	quality	quality	NOUN
easat-10872	27	19	,	,	PUNCT
easat-10872	27	20	addressing	address	VERB
easat-10872	27	21	both	both	DET
easat-10872	27	22	the	the	DET
easat-10872	27	23	advantages	advantage	NOUN
easat-10872	27	24	and	and	CCONJ
easat-10872	27	25	disadvantages	disadvantage	NOUN
easat-10872	27	26	.	.	PUNCT
easat-10872	28	1	a	a	DET
easat-10872	28	2	study	study	NOUN
easat-10872	28	3	in	in	ADP
easat-10872	28	4	2024	2024	NUM
easat-10872	28	5	concluded	conclude	VERB
easat-10872	28	6	that	that	SCONJ
easat-10872	28	7	the	the	DET
easat-10872	28	8	use	use	NOUN
easat-10872	28	9	of	of	ADP
easat-10872	28	10	caats	caat	NOUN
easat-10872	28	11	can	can	AUX
easat-10872	28	12	fundamentally	fundamentally	ADV
easat-10872	28	13	transform	transform	VERB
easat-10872	28	14	the	the	DET
easat-10872	28	15	auditing	auditing	NOUN
easat-10872	28	16	profession	profession	NOUN
easat-10872	28	17	by	by	ADP
easat-10872	28	18	enhancing	enhance	VERB
easat-10872	28	19	overall	overall	ADJ
easat-10872	28	20	audit	audit	NOUN
easat-10872	28	21	quality	quality	NOUN
easat-10872	28	22	,	,	PUNCT
easat-10872	28	23	boosting	boost	VERB
easat-10872	28	24	effectiveness	effectiveness	NOUN
easat-10872	28	25	,	,	PUNCT
easat-10872	28	26	and	and	CCONJ
easat-10872	28	27	improving	improve	VERB
easat-10872	28	28	efficiency	efficiency	NOUN
easat-10872	28	29	[	[	X
easat-10872	28	30	11	11	NUM
easat-10872	28	31	]	]	PUNCT
easat-10872	28	32	.	.	PUNCT
easat-10872	29	1	a	a	DET
easat-10872	29	2	study	study	NOUN
easat-10872	29	3	conducted	conduct	VERB
easat-10872	29	4	in	in	ADP
easat-10872	29	5	2021	2021	NUM
easat-10872	29	6	discusses	discuss	VERB
easat-10872	29	7	how	how	SCONJ
easat-10872	29	8	caats	caat	NOUN
easat-10872	29	9	enhance	enhance	VERB
easat-10872	29	10	audit	audit	NOUN
easat-10872	29	11	efficiency	efficiency	NOUN
easat-10872	29	12	by	by	ADP
easat-10872	29	13	examining	examine	VERB
easat-10872	29	14	100	100	NUM
easat-10872	29	15	%	%	NOUN
easat-10872	29	16	of	of	ADP
easat-10872	29	17	transactions	transaction	NOUN
easat-10872	29	18	and	and	CCONJ
easat-10872	29	19	detecting	detect	VERB
easat-10872	29	20	errors	error	NOUN
easat-10872	29	21	and	and	CCONJ
easat-10872	29	22	fraud	fraud	NOUN
easat-10872	29	23	.	.	PUNCT
easat-10872	30	1	however	however	ADV
easat-10872	30	2	,	,	PUNCT
easat-10872	30	3	auditors	auditor	NOUN
easat-10872	30	4	need	need	VERB
easat-10872	30	5	the	the	DET
easat-10872	30	6	willingness	willingness	NOUN
easat-10872	30	7	,	,	PUNCT
easat-10872	30	8	skills	skill	NOUN
easat-10872	30	9	,	,	PUNCT
easat-10872	30	10	and	and	CCONJ
easat-10872	30	11	experience	experience	NOUN
easat-10872	30	12	to	to	PART
easat-10872	30	13	use	use	VERB
easat-10872	30	14	them	they	PRON
easat-10872	30	15	effectively	effectively	ADV
easat-10872	30	16	[	[	X
easat-10872	30	17	12	12	NUM
easat-10872	30	18	]	]	PUNCT
easat-10872	30	19	.	.	PUNCT
easat-10872	31	1	these	these	DET
easat-10872	31	2	studies	study	NOUN
easat-10872	31	3	show	show	VERB
easat-10872	31	4	that	that	SCONJ
easat-10872	31	5	caats	caat	NOUN
easat-10872	31	6	can	can	AUX
easat-10872	31	7	improve	improve	VERB
easat-10872	31	8	audit	audit	NOUN
easat-10872	31	9	quality	quality	NOUN
easat-10872	31	10	by	by	ADP
easat-10872	31	11	increasing	increase	VERB
easat-10872	31	12	efficiency	efficiency	NOUN
easat-10872	31	13	,	,	PUNCT
easat-10872	31	14	accuracy	accuracy	NOUN
easat-10872	31	15	,	,	PUNCT
easat-10872	31	16	and	and	CCONJ
easat-10872	31	17	error	error	NOUN
easat-10872	31	18	detection	detection	NOUN
easat-10872	31	19	.	.	PUNCT
easat-10872	32	1	however	however	ADV
easat-10872	32	2	,	,	PUNCT
easat-10872	32	3	they	they	PRON
easat-10872	32	4	also	also	ADV
easat-10872	32	5	emphasize	emphasize	VERB
easat-10872	32	6	that	that	SCONJ
easat-10872	32	7	auditors	auditor	NOUN
easat-10872	32	8	need	need	VERB
easat-10872	32	9	the	the	DET
easat-10872	32	10	right	right	ADJ
easat-10872	32	11	skills	skill	NOUN
easat-10872	32	12	and	and	CCONJ
easat-10872	32	13	training	training	NOUN
easat-10872	32	14	to	to	PART
easat-10872	32	15	fully	fully	ADV
easat-10872	32	16	benefit	benefit	VERB
easat-10872	32	17	from	from	ADP
easat-10872	32	18	these	these	DET
easat-10872	32	19	tools	tool	NOUN
easat-10872	32	20	.	.	PUNCT
easat-10872	33	1	as	as	SCONJ
easat-10872	33	2	seen	see	VERB
easat-10872	33	3	in	in	ADP
easat-10872	33	4	the	the	DET
easat-10872	33	5	existing	exist	VERB
easat-10872	33	6	research	research	NOUN
easat-10872	33	7	,	,	PUNCT
easat-10872	33	8	while	while	SCONJ
easat-10872	33	9	many	many	ADJ
easat-10872	33	10	studies	study	NOUN
easat-10872	33	11	,	,	PUNCT
easat-10872	33	12	such	such	ADJ
easat-10872	33	13	as	as	ADP
easat-10872	33	14	ones	one	NOUN
easat-10872	33	15	conducted	conduct	VERB
easat-10872	33	16	by	by	ADP
easat-10872	33	17	ramen	raman	NOUN
easat-10872	33	18	et	et	PROPN
easat-10872	33	19	al	al	PROPN
easat-10872	33	20	.	.	PUNCT
easat-10872	34	1	[	[	X
easat-10872	34	2	13	13	NUM
easat-10872	34	3	]	]	PUNCT
easat-10872	34	4	have	have	AUX
easat-10872	34	5	applied	apply	VERB
easat-10872	34	6	the	the	DET
easat-10872	34	7	technology	technology	NOUN
easat-10872	34	8	-	-	PUNCT
easat-10872	34	9	organization	organization	NOUN
easat-10872	34	10	-	-	PUNCT
easat-10872	34	11	environment	environment	NOUN
easat-10872	34	12	(	(	PUNCT
easat-10872	34	13	toe	toe	NOUN
easat-10872	34	14	)	)	PUNCT
easat-10872	34	15	framework	framework	NOUN
easat-10872	34	16	to	to	PART
easat-10872	34	17	explore	explore	VERB
easat-10872	34	18	caats	caat	NOUN
easat-10872	34	19	adoption	adoption	NOUN
easat-10872	34	20	,	,	PUNCT
easat-10872	34	21	few	few	ADJ
easat-10872	34	22	have	have	AUX
easat-10872	34	23	measured	measure	VERB
easat-10872	34	24	how	how	SCONJ
easat-10872	34	25	this	this	DET
easat-10872	34	26	adoption	adoption	NOUN
easat-10872	34	27	impacts	impact	VERB
easat-10872	34	28	audit	audit	NOUN
easat-10872	34	29	quality	quality	NOUN
easat-10872	34	30	.	.	PUNCT
easat-10872	35	1	this	this	DET
easat-10872	35	2	gap	gap	NOUN
easat-10872	35	3	highlights	highlight	VERB
easat-10872	35	4	the	the	DET
easat-10872	35	5	need	need	NOUN
easat-10872	35	6	for	for	ADP
easat-10872	35	7	thorough	thorough	ADJ
easat-10872	35	8	research	research	NOUN
easat-10872	35	9	that	that	PRON
easat-10872	35	10	investigates	investigate	VERB
easat-10872	35	11	how	how	SCONJ
easat-10872	35	12	caats	caat	NOUN
easat-10872	35	13	are	be	AUX
easat-10872	35	14	integrated	integrate	VERB
easat-10872	35	15	into	into	ADP
easat-10872	35	16	auditing	auditing	NOUN
easat-10872	35	17	practices	practice	NOUN
easat-10872	35	18	,	,	PUNCT
easat-10872	35	19	how	how	SCONJ
easat-10872	35	20	they	they	PRON
easat-10872	35	21	affect	affect	VERB
easat-10872	35	22	audit	audit	NOUN
easat-10872	35	23	quality	quality	NOUN
easat-10872	35	24	,	,	PUNCT
easat-10872	35	25	and	and	CCONJ
easat-10872	35	26	what	what	DET
easat-10872	35	27	strategies	strategy	NOUN
easat-10872	35	28	are	be	AUX
easat-10872	35	29	necessary	necessary	ADJ
easat-10872	35	30	to	to	PART
easat-10872	35	31	maximize	maximize	VERB
easat-10872	35	32	the	the	DET
easat-10872	35	33	benefits	benefit	NOUN
easat-10872	35	34	of	of	ADP
easat-10872	35	35	using	use	VERB
easat-10872	35	36	these	these	DET
easat-10872	35	37	tools	tool	NOUN
easat-10872	35	38	.	.	PUNCT
easat-10872	36	1	this	this	DET
easat-10872	36	2	study	study	NOUN
easat-10872	36	3	aims	aim	VERB
easat-10872	36	4	to	to	PART
easat-10872	36	5	fill	fill	VERB
easat-10872	36	6	the	the	DET
easat-10872	36	7	gap	gap	NOUN
easat-10872	36	8	in	in	ADP
easat-10872	36	9	this	this	DET
easat-10872	36	10	area	area	NOUN
easat-10872	36	11	with	with	ADP
easat-10872	36	12	the	the	DET
easat-10872	36	13	lack	lack	NOUN
easat-10872	36	14	of	of	ADP
easat-10872	36	15	research	research	NOUN
easat-10872	36	16	that	that	PRON
easat-10872	36	17	looks	look	VERB
easat-10872	36	18	at	at	ADP
easat-10872	36	19	how	how	SCONJ
easat-10872	36	20	adopting	adopt	VERB
easat-10872	36	21	caats	caat	NOUN
easat-10872	36	22	affects	affect	VERB
easat-10872	36	23	audit	audit	NOUN
easat-10872	36	24	quality	quality	NOUN
easat-10872	36	25	using	use	VERB
easat-10872	36	26	the	the	DET
easat-10872	36	27	toe	toe	NOUN
easat-10872	36	28	framework	framework	NOUN
easat-10872	36	29	.	.	PUNCT
easat-10872	37	1	while	while	SCONJ
easat-10872	37	2	many	many	ADJ
easat-10872	37	3	studies	study	NOUN
easat-10872	37	4	focus	focus	VERB
easat-10872	37	5	on	on	ADP
easat-10872	37	6	caats	caat	NOUN
easat-10872	37	7	adoption	adoption	NOUN
easat-10872	37	8	or	or	CCONJ
easat-10872	37	9	how	how	SCONJ
easat-10872	37	10	technology	technology	NOUN
easat-10872	37	11	impacts	impact	VERB
easat-10872	37	12	auditing	auditing	NOUN
easat-10872	37	13	,	,	PUNCT
easat-10872	37	14	few	few	ADJ
easat-10872	37	15	explore	explore	VERB
easat-10872	37	16	how	how	SCONJ
easat-10872	37	17	the	the	DET
easat-10872	37	18	factors	factor	NOUN
easat-10872	37	19	in	in	ADP
easat-10872	37	20	the	the	DET
easat-10872	37	21	toe	toe	NOUN
easat-10872	37	22	framework	framework	NOUN
easat-10872	37	23	work	work	VERB
easat-10872	37	24	together	together	ADV
easat-10872	37	25	to	to	ADP
easat-10872	37	26	influence	influence	NOUN
easat-10872	37	27	caats	caat	NOUN
easat-10872	37	28	adoption	adoption	NOUN
easat-10872	37	29	and	and	CCONJ
easat-10872	37	30	its	its	PRON
easat-10872	37	31	impact	impact	NOUN
easat-10872	37	32	on	on	ADP
easat-10872	37	33	audit	audit	NOUN
easat-10872	37	34	quality	quality	NOUN
easat-10872	37	35	.	.	PUNCT
easat-10872	38	1	this	this	DET
easat-10872	38	2	research	research	NOUN
easat-10872	38	3	gap	gap	NOUN
easat-10872	38	4	shows	show	VERB
easat-10872	38	5	the	the	DET
easat-10872	38	6	need	need	NOUN
easat-10872	38	7	to	to	PART
easat-10872	38	8	better	well	ADV
easat-10872	38	9	understand	understand	VERB
easat-10872	38	10	the	the	DET
easat-10872	38	11	drivers	driver	NOUN
easat-10872	38	12	behind	behind	ADP
easat-10872	38	13	caats	caat	NOUN
easat-10872	38	14	'	'	PART
easat-10872	38	15	adoption	adoption	NOUN
easat-10872	38	16	and	and	CCONJ
easat-10872	38	17	how	how	SCONJ
easat-10872	38	18	they	they	PRON
easat-10872	38	19	ultimately	ultimately	ADV
easat-10872	38	20	affect	affect	VERB
easat-10872	38	21	the	the	DET
easat-10872	38	22	quality	quality	NOUN
easat-10872	38	23	of	of	ADP
easat-10872	38	24	audits	audits	NOUN
easat-10872	38	25	.	.	PUNCT
easat-10872	39	1	1.2	1.2	NUM
easat-10872	39	2	.	.	PUNCT
easat-10872	39	3	problem	problem	NOUN
easat-10872	39	4	statement	statement	NOUN
easat-10872	39	5	although	although	SCONJ
easat-10872	39	6	caats	caat	NOUN
easat-10872	39	7	are	be	AUX
easat-10872	39	8	increasingly	increasingly	ADV
easat-10872	39	9	recognized	recognize	VERB
easat-10872	39	10	for	for	ADP
easat-10872	39	11	their	their	PRON
easat-10872	39	12	potential	potential	NOUN
easat-10872	39	13	in	in	ADP
easat-10872	39	14	benefiting	benefit	VERB
easat-10872	39	15	audits	audits	NOUN
easat-10872	39	16	through	through	ADP
easat-10872	39	17	improving	improve	VERB
easat-10872	39	18	effectiveness	effectiveness	NOUN
easat-10872	39	19	and	and	CCONJ
easat-10872	39	20	efficiency	efficiency	NOUN
easat-10872	39	21	,	,	PUNCT
easat-10872	39	22	it	it	PRON
easat-10872	39	23	is	be	AUX
easat-10872	39	24	still	still	ADV
easat-10872	39	25	crucial	crucial	ADJ
easat-10872	39	26	to	to	PART
easat-10872	39	27	understand	understand	VERB
easat-10872	39	28	the	the	DET
easat-10872	39	29	underlying	underlie	VERB
easat-10872	39	30	factors	factor	NOUN
easat-10872	39	31	that	that	PRON
easat-10872	39	32	drive	drive	VERB
easat-10872	39	33	their	their	PRON
easat-10872	39	34	adoption	adoption	NOUN
easat-10872	39	35	.	.	PUNCT
easat-10872	40	1	in	in	ADP
easat-10872	40	2	the	the	DET
easat-10872	40	3	end	end	NOUN
easat-10872	40	4	,	,	PUNCT
easat-10872	40	5	it	it	PRON
easat-10872	40	6	becomes	become	VERB
easat-10872	40	7	an	an	DET
easat-10872	40	8	important	important	ADJ
easat-10872	40	9	research	research	NOUN
easat-10872	40	10	topic	topic	NOUN
easat-10872	40	11	on	on	ADP
easat-10872	40	12	how	how	SCONJ
easat-10872	40	13	the	the	DET
easat-10872	40	14	adoption	adoption	NOUN
easat-10872	40	15	of	of	ADP
easat-10872	40	16	caats	caat	NOUN
easat-10872	40	17	ultimately	ultimately	ADV
easat-10872	40	18	impacts	impact	VERB
easat-10872	40	19	audit	audit	NOUN
easat-10872	40	20	quality	quality	NOUN
easat-10872	40	21	.	.	PUNCT
easat-10872	41	1	this	this	DET
easat-10872	41	2	research	research	NOUN
easat-10872	41	3	will	will	AUX
easat-10872	41	4	use	use	VERB
easat-10872	41	5	the	the	DET
easat-10872	41	6	toe	toe	NOUN
easat-10872	41	7	framework	framework	NOUN
easat-10872	41	8	to	to	PART
easat-10872	41	9	study	study	VERB
easat-10872	41	10	how	how	SCONJ
easat-10872	41	11	caats	caat	NOUN
easat-10872	41	12	are	be	AUX
easat-10872	41	13	adopted	adopt	VERB
easat-10872	41	14	in	in	ADP
easat-10872	41	15	auditing	auditing	NOUN
easat-10872	41	16	,	,	PUNCT
easat-10872	41	17	focusing	focus	VERB
easat-10872	41	18	on	on	ADP
easat-10872	41	19	what	what	PRON
easat-10872	41	20	drives	drive	VERB
easat-10872	41	21	their	their	PRON
easat-10872	41	22	use	use	NOUN
easat-10872	41	23	and	and	CCONJ
easat-10872	41	24	how	how	SCONJ
easat-10872	41	25	this	this	PRON
easat-10872	41	26	affects	affect	VERB
easat-10872	41	27	audit	audit	NOUN
easat-10872	41	28	quality	quality	NOUN
easat-10872	41	29	.	.	PUNCT
easat-10872	42	1	it	it	PRON
easat-10872	42	2	is	be	AUX
easat-10872	42	3	important	important	ADJ
easat-10872	42	4	to	to	PART
easat-10872	42	5	examine	examine	VERB
easat-10872	42	6	the	the	DET
easat-10872	42	7	factors	factor	NOUN
easat-10872	42	8	that	that	PRON
easat-10872	42	9	influence	influence	VERB
easat-10872	42	10	the	the	DET
easat-10872	42	11	implementation	implementation	NOUN
easat-10872	42	12	of	of	ADP
easat-10872	42	13	caats	caat	NOUN
easat-10872	42	14	in	in	ADP
easat-10872	42	15	audits	audits	NOUN
easat-10872	42	16	.	.	PUNCT
easat-10872	43	1	by	by	ADP
easat-10872	43	2	understanding	understand	VERB
easat-10872	43	3	these	these	DET
easat-10872	43	4	factors	factor	NOUN
easat-10872	43	5	,	,	PUNCT
easat-10872	43	6	we	we	PRON
easat-10872	43	7	can	can	AUX
easat-10872	43	8	better	well	ADV
easat-10872	43	9	comprehend	comprehend	VERB
easat-10872	43	10	how	how	SCONJ
easat-10872	43	11	adopting	adopt	VERB
easat-10872	43	12	caats	caat	NOUN
easat-10872	43	13	impacts	impact	VERB
easat-10872	43	14	audit	audit	NOUN
easat-10872	43	15	quality	quality	NOUN
easat-10872	43	16	.	.	PUNCT
easat-10872	44	1	the	the	DET
easat-10872	44	2	main	main	ADJ
easat-10872	44	3	research	research	NOUN
easat-10872	44	4	questions	question	NOUN
easat-10872	44	5	addressed	address	VERB
easat-10872	44	6	in	in	ADP
easat-10872	44	7	this	this	DET
easat-10872	44	8	study	study	NOUN
easat-10872	44	9	are	be	AUX
easat-10872	44	10	as	as	SCONJ
easat-10872	44	11	follows	follow	VERB
easat-10872	44	12	:	:	PUNCT
easat-10872	44	13	1	1	X
easat-10872	44	14	.	.	PUNCT
easat-10872	44	15	does	do	AUX
easat-10872	44	16	the	the	DET
easat-10872	44	17	technological	technological	ADJ
easat-10872	44	18	context	context	NOUN
easat-10872	44	19	affect	affect	VERB
easat-10872	44	20	the	the	DET
easat-10872	44	21	adoption	adoption	NOUN
easat-10872	44	22	of	of	ADP
easat-10872	44	23	caats	caat	NOUN
easat-10872	44	24	in	in	ADP
easat-10872	44	25	public	public	ADJ
easat-10872	44	26	accounting	accounting	NOUN
easat-10872	44	27	firms	firm	NOUN
easat-10872	44	28	in	in	ADP
easat-10872	44	29	indonesia	indonesia	PROPN
easat-10872	44	30	?	?	PUNCT
easat-10872	45	1	2	2	X
easat-10872	45	2	.	.	PUNCT
easat-10872	45	3	does	do	AUX
easat-10872	45	4	the	the	DET
easat-10872	45	5	organizational	organizational	ADJ
easat-10872	45	6	context	context	NOUN
easat-10872	45	7	affect	affect	VERB
easat-10872	45	8	the	the	DET
easat-10872	45	9	adoption	adoption	NOUN
easat-10872	45	10	of	of	ADP
easat-10872	45	11	caats	caat	NOUN
easat-10872	45	12	in	in	ADP
easat-10872	45	13	public	public	ADJ
easat-10872	45	14	accounting	accounting	NOUN
easat-10872	45	15	firms	firm	NOUN
easat-10872	45	16	in	in	ADP
easat-10872	45	17	indonesia	indonesia	PROPN
easat-10872	45	18	?	?	PUNCT
easat-10872	46	1	3	3	X
easat-10872	46	2	.	.	X
easat-10872	46	3	does	do	AUX
easat-10872	46	4	the	the	DET
easat-10872	46	5	environmental	environmental	ADJ
easat-10872	46	6	context	context	NOUN
easat-10872	46	7	affect	affect	VERB
easat-10872	46	8	the	the	DET
easat-10872	46	9	adoption	adoption	NOUN
easat-10872	46	10	of	of	ADP
easat-10872	46	11	caats	caat	NOUN
easat-10872	46	12	in	in	ADP
easat-10872	46	13	public	public	ADJ
easat-10872	46	14	accounting	accounting	NOUN
easat-10872	46	15	firms	firm	NOUN
easat-10872	46	16	in	in	ADP
easat-10872	46	17	indonesia	indonesia	PROPN
easat-10872	46	18	?	?	PUNCT
easat-10872	47	1	322	322	NUM
easat-10872	47	2	edelweiss	edelweiss	PROPN
easat-10872	47	3	applied	apply	VERB
easat-10872	47	4	science	science	NOUN
easat-10872	47	5	and	and	CCONJ
easat-10872	47	6	technology	technology	NOUN
easat-10872	47	7	issn	issn	PROPN
easat-10872	47	8	:	:	PUNCT
easat-10872	47	9	2576	2576	NUM
easat-10872	47	10	-	-	SYM
easat-10872	47	11	8484	8484	NUM
easat-10872	47	12	vol	vol	NOUN
easat-10872	47	13	.	.	PROPN
easat-10872	48	1	9	9	NUM
easat-10872	48	2	,	,	PUNCT
easat-10872	48	3	no	no	INTJ
easat-10872	48	4	.	.	NOUN
easat-10872	48	5	11	11	NUM
easat-10872	48	6	:	:	PUNCT
easat-10872	48	7	320	320	NUM
easat-10872	48	8	-	-	SYM
easat-10872	48	9	333	333	NUM
easat-10872	48	10	,	,	PUNCT
easat-10872	48	11	2025	2025	NUM
easat-10872	48	12	doi	doi	NOUN
easat-10872	48	13	:	:	PUNCT
easat-10872	48	14	10.55214/2576	10.55214/2576	NUM
easat-10872	48	15	-	-	SYM
easat-10872	48	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	48	17	©	©	PROPN
easat-10872	48	18	2025	2025	NUM
easat-10872	48	19	by	by	ADP
easat-10872	48	20	the	the	DET
easat-10872	48	21	authors	author	NOUN
easat-10872	48	22	;	;	PUNCT
easat-10872	48	23	licensee	licensee	PROPN
easat-10872	48	24	learning	learning	NOUN
easat-10872	48	25	gate	gate	NOUN
easat-10872	48	26	4	4	NUM
easat-10872	48	27	.	.	PUNCT
easat-10872	49	1	does	do	AUX
easat-10872	49	2	the	the	DET
easat-10872	49	3	adoption	adoption	NOUN
easat-10872	49	4	of	of	ADP
easat-10872	49	5	caats	caat	NOUN
easat-10872	49	6	impact	impact	NOUN
easat-10872	49	7	audit	audit	NOUN
easat-10872	49	8	quality	quality	NOUN
easat-10872	49	9	?	?	PUNCT
easat-10872	50	1	2	2	X
easat-10872	50	2	.	.	X
easat-10872	50	3	literature	literature	NOUN
easat-10872	50	4	review	review	VERB
easat-10872	50	5	2.1	2.1	NUM
easat-10872	50	6	.	.	PUNCT
easat-10872	51	1	toe	toe	NOUN
easat-10872	51	2	approach	approach	NOUN
easat-10872	51	3	the	the	DET
easat-10872	51	4	technology	technology	NOUN
easat-10872	51	5	organization	organization	NOUN
easat-10872	51	6	environment	environment	NOUN
easat-10872	51	7	(	(	PUNCT
easat-10872	51	8	toe	toe	NOUN
easat-10872	51	9	)	)	PUNCT
easat-10872	51	10	framework	framework	NOUN
easat-10872	51	11	,	,	PUNCT
easat-10872	51	12	originally	originally	ADV
easat-10872	51	13	put	put	VERB
easat-10872	51	14	forth	forth	ADP
easat-10872	51	15	by	by	ADP
easat-10872	51	16	tornatzky	tornatzky	PROPN
easat-10872	51	17	et	et	PROPN
easat-10872	51	18	al	al	PROPN
easat-10872	51	19	.	.	PUNCT
easat-10872	52	1	[	[	X
easat-10872	52	2	14	14	NUM
easat-10872	52	3	]	]	PUNCT
easat-10872	52	4	,	,	PUNCT
easat-10872	52	5	serves	serve	VERB
easat-10872	52	6	as	as	ADP
easat-10872	52	7	a	a	DET
easat-10872	52	8	robust	robust	ADJ
easat-10872	52	9	theoretical	theoretical	ADJ
easat-10872	52	10	model	model	NOUN
easat-10872	52	11	for	for	ADP
easat-10872	52	12	analyzing	analyze	VERB
easat-10872	52	13	the	the	DET
easat-10872	52	14	complex	complex	ADJ
easat-10872	52	15	process	process	NOUN
easat-10872	52	16	of	of	ADP
easat-10872	52	17	technological	technological	ADJ
easat-10872	52	18	innovation	innovation	NOUN
easat-10872	52	19	and	and	CCONJ
easat-10872	52	20	its	its	PRON
easat-10872	52	21	subsequent	subsequent	ADJ
easat-10872	52	22	adoption	adoption	NOUN
easat-10872	52	23	.	.	PUNCT
easat-10872	53	1	this	this	DET
easat-10872	53	2	model	model	NOUN
easat-10872	53	3	is	be	AUX
easat-10872	53	4	fundamentally	fundamentally	ADV
easat-10872	53	5	built	build	VERB
easat-10872	53	6	on	on	ADP
easat-10872	53	7	the	the	DET
easat-10872	53	8	premise	premise	NOUN
easat-10872	53	9	that	that	SCONJ
easat-10872	53	10	an	an	DET
easat-10872	53	11	organization	organization	NOUN
easat-10872	53	12	's	's	PART
easat-10872	53	13	decision	decision	NOUN
easat-10872	53	14	to	to	PART
easat-10872	53	15	integrate	integrate	VERB
easat-10872	53	16	new	new	ADJ
easat-10872	53	17	technology	technology	NOUN
easat-10872	53	18	is	be	AUX
easat-10872	53	19	shaped	shape	VERB
easat-10872	53	20	by	by	ADP
easat-10872	53	21	more	more	ADJ
easat-10872	53	22	than	than	ADP
easat-10872	53	23	just	just	ADV
easat-10872	53	24	the	the	DET
easat-10872	53	25	technology	technology	NOUN
easat-10872	53	26	's	's	PART
easat-10872	53	27	innate	innate	ADJ
easat-10872	53	28	capabilities	capability	NOUN
easat-10872	53	29	;	;	PUNCT
easat-10872	53	30	it	it	PRON
easat-10872	53	31	is	be	AUX
easat-10872	53	32	profoundly	profoundly	ADV
easat-10872	53	33	influenced	influence	VERB
easat-10872	53	34	by	by	ADP
easat-10872	53	35	the	the	DET
easat-10872	53	36	firm	firm	NOUN
easat-10872	53	37	's	's	PART
easat-10872	53	38	internal	internal	ADJ
easat-10872	53	39	makeup	makeup	NOUN
easat-10872	53	40	and	and	CCONJ
easat-10872	53	41	the	the	DET
easat-10872	53	42	external	external	ADJ
easat-10872	53	43	operating	operating	NOUN
easat-10872	53	44	environment	environment	NOUN
easat-10872	53	45	[	[	X
easat-10872	53	46	15	15	NUM
easat-10872	53	47	]	]	PUNCT
easat-10872	53	48	.	.	PUNCT
easat-10872	54	1	this	this	DET
easat-10872	54	2	holistic	holistic	ADJ
easat-10872	54	3	,	,	PUNCT
easat-10872	54	4	tri	tri	ADJ
easat-10872	54	5	-	-	ADJ
easat-10872	54	6	context	context	ADJ
easat-10872	54	7	perspective	perspective	NOUN
easat-10872	54	8	has	have	AUX
easat-10872	54	9	made	make	VERB
easat-10872	54	10	the	the	DET
easat-10872	54	11	toe	toe	NOUN
easat-10872	54	12	framework	framework	NOUN
easat-10872	54	13	a	a	DET
easat-10872	54	14	widely	widely	ADV
easat-10872	54	15	favored	favor	VERB
easat-10872	54	16	and	and	CCONJ
easat-10872	54	17	highly	highly	ADV
easat-10872	54	18	applied	apply	VERB
easat-10872	54	19	model	model	NOUN
easat-10872	54	20	for	for	ADP
easat-10872	54	21	studying	study	VERB
easat-10872	54	22	adoption	adoption	NOUN
easat-10872	54	23	patterns	pattern	NOUN
easat-10872	54	24	across	across	ADP
easat-10872	54	25	diverse	diverse	ADJ
easat-10872	54	26	fields	field	NOUN
easat-10872	54	27	,	,	PUNCT
easat-10872	54	28	including	include	VERB
easat-10872	54	29	information	information	NOUN
easat-10872	54	30	systems	system	NOUN
easat-10872	54	31	,	,	PUNCT
easat-10872	54	32	ebusiness	ebusiness	NOUN
easat-10872	54	33	,	,	PUNCT
easat-10872	54	34	and	and	CCONJ
easat-10872	54	35	especially	especially	ADV
easat-10872	54	36	auditing	audit	VERB
easat-10872	54	37	[	[	X
easat-10872	54	38	16	16	NUM
easat-10872	54	39	]	]	PUNCT
easat-10872	54	40	.	.	PUNCT
easat-10872	55	1	the	the	DET
easat-10872	55	2	framework	framework	NOUN
easat-10872	55	3	systematically	systematically	ADV
easat-10872	55	4	breaks	break	VERB
easat-10872	55	5	down	down	ADP
easat-10872	55	6	the	the	DET
easat-10872	55	7	adoption	adoption	NOUN
easat-10872	55	8	environment	environment	NOUN
easat-10872	55	9	into	into	ADP
easat-10872	55	10	three	three	NUM
easat-10872	55	11	crucial	crucial	ADJ
easat-10872	55	12	,	,	PUNCT
easat-10872	55	13	interacting	interact	VERB
easat-10872	55	14	domains	domain	NOUN
easat-10872	55	15	:	:	PUNCT
easat-10872	55	16	the	the	DET
easat-10872	55	17	technological	technological	ADJ
easat-10872	55	18	,	,	PUNCT
easat-10872	55	19	organizational	organizational	ADJ
easat-10872	55	20	,	,	PUNCT
easat-10872	55	21	and	and	CCONJ
easat-10872	55	22	environmental	environmental	ADJ
easat-10872	55	23	contexts	contexts	NOUN
easat-10872	55	24	.	.	PUNCT
easat-10872	56	1	the	the	DET
easat-10872	56	2	technological	technological	ADJ
easat-10872	56	3	context	context	NOUN
easat-10872	56	4	addresses	address	VERB
easat-10872	56	5	the	the	DET
easat-10872	56	6	attributes	attribute	NOUN
easat-10872	56	7	of	of	ADP
easat-10872	56	8	innovation	innovation	NOUN
easat-10872	56	9	that	that	PRON
easat-10872	56	10	influence	influence	VERB
easat-10872	56	11	adoption	adoption	NOUN
easat-10872	56	12	choices	choice	NOUN
easat-10872	56	13	,	,	PUNCT
easat-10872	56	14	such	such	ADJ
easat-10872	56	15	as	as	ADP
easat-10872	56	16	its	its	PRON
easat-10872	56	17	perceived	perceive	VERB
easat-10872	56	18	usefulness	usefulness	NOUN
easat-10872	56	19	,	,	PUNCT
easat-10872	56	20	ease	ease	NOUN
easat-10872	56	21	of	of	ADP
easat-10872	56	22	use	use	NOUN
easat-10872	56	23	,	,	PUNCT
easat-10872	56	24	and	and	CCONJ
easat-10872	56	25	compatibility	compatibility	NOUN
easat-10872	56	26	with	with	ADP
easat-10872	56	27	existing	exist	VERB
easat-10872	56	28	systems	system	NOUN
easat-10872	56	29	[	[	X
easat-10872	56	30	17	17	NUM
easat-10872	56	31	]	]	PUNCT
easat-10872	56	32	.	.	PUNCT
easat-10872	57	1	these	these	DET
easat-10872	57	2	factors	factor	NOUN
easat-10872	57	3	are	be	AUX
easat-10872	57	4	essential	essential	ADJ
easat-10872	57	5	in	in	ADP
easat-10872	57	6	determining	determine	VERB
easat-10872	57	7	whether	whether	SCONJ
easat-10872	57	8	tools	tool	NOUN
easat-10872	57	9	like	like	ADP
easat-10872	57	10	caats	caat	NOUN
easat-10872	57	11	are	be	AUX
easat-10872	57	12	perceived	perceive	VERB
easat-10872	57	13	as	as	ADP
easat-10872	57	14	both	both	CCONJ
easat-10872	57	15	beneficial	beneficial	ADJ
easat-10872	57	16	and	and	CCONJ
easat-10872	57	17	practical	practical	ADJ
easat-10872	57	18	within	within	ADP
easat-10872	57	19	professional	professional	ADJ
easat-10872	57	20	audit	audit	NOUN
easat-10872	57	21	firms	firm	NOUN
easat-10872	57	22	.	.	PUNCT
easat-10872	58	1	within	within	ADP
easat-10872	58	2	the	the	DET
easat-10872	58	3	auditing	auditing	NOUN
easat-10872	58	4	domain	domain	NOUN
easat-10872	58	5	,	,	PUNCT
easat-10872	58	6	practitioners	practitioner	NOUN
easat-10872	58	7	are	be	AUX
easat-10872	58	8	naturally	naturally	ADV
easat-10872	58	9	inclined	incline	VERB
easat-10872	58	10	to	to	PART
easat-10872	58	11	embrace	embrace	VERB
easat-10872	58	12	technologies	technology	NOUN
easat-10872	58	13	that	that	PRON
easat-10872	58	14	promise	promise	VERB
easat-10872	58	15	greater	great	ADJ
easat-10872	58	16	efficiency	efficiency	NOUN
easat-10872	58	17	,	,	PUNCT
easat-10872	58	18	enhanced	enhance	VERB
easat-10872	58	19	accuracy	accuracy	NOUN
easat-10872	58	20	,	,	PUNCT
easat-10872	58	21	and	and	CCONJ
easat-10872	58	22	a	a	DET
easat-10872	58	23	boost	boost	NOUN
easat-10872	58	24	in	in	ADP
easat-10872	58	25	the	the	DET
easat-10872	58	26	reliability	reliability	NOUN
easat-10872	58	27	of	of	ADP
easat-10872	58	28	their	their	PRON
easat-10872	58	29	audit	audit	NOUN
easat-10872	58	30	outcomes	outcome	NOUN
easat-10872	58	31	[	[	X
easat-10872	58	32	7	7	NUM
easat-10872	58	33	,	,	PUNCT
easat-10872	58	34	18	18	NUM
easat-10872	58	35	]	]	PUNCT
easat-10872	58	36	.	.	PUNCT
easat-10872	59	1	the	the	DET
easat-10872	59	2	organizational	organizational	ADJ
easat-10872	59	3	context	context	NOUN
easat-10872	59	4	focuses	focus	VERB
easat-10872	59	5	on	on	ADP
easat-10872	59	6	the	the	DET
easat-10872	59	7	firm	firm	NOUN
easat-10872	59	8	's	's	PART
easat-10872	59	9	internal	internal	ADJ
easat-10872	59	10	operational	operational	ADJ
easat-10872	59	11	environment	environment	NOUN
easat-10872	59	12	,	,	PUNCT
easat-10872	59	13	encompassing	encompass	VERB
easat-10872	59	14	its	its	PRON
easat-10872	59	15	available	available	ADJ
easat-10872	59	16	resources	resource	NOUN
easat-10872	59	17	,	,	PUNCT
easat-10872	59	18	leadership	leadership	NOUN
easat-10872	59	19	style	style	NOUN
easat-10872	59	20	,	,	PUNCT
easat-10872	59	21	and	and	CCONJ
easat-10872	59	22	cultural	cultural	ADJ
easat-10872	59	23	climate	climate	NOUN
easat-10872	59	24	.	.	PUNCT
easat-10872	60	1	active	active	ADJ
easat-10872	60	2	commitment	commitment	NOUN
easat-10872	60	3	from	from	ADP
easat-10872	60	4	management	management	NOUN
easat-10872	60	5	,	,	PUNCT
easat-10872	60	6	adequate	adequate	ADJ
easat-10872	60	7	financial	financial	ADJ
easat-10872	60	8	backing	backing	NOUN
easat-10872	60	9	,	,	PUNCT
easat-10872	60	10	and	and	CCONJ
easat-10872	60	11	high	high	ADJ
easat-10872	60	12	employee	employee	NOUN
easat-10872	60	13	competency	competency	NOUN
easat-10872	60	14	are	be	AUX
easat-10872	60	15	vital	vital	ADJ
easat-10872	60	16	ingredients	ingredient	NOUN
easat-10872	60	17	for	for	ADP
easat-10872	60	18	successful	successful	ADJ
easat-10872	60	19	technology	technology	NOUN
easat-10872	60	20	integration	integration	NOUN
easat-10872	60	21	[	[	X
easat-10872	60	22	19	19	NUM
easat-10872	60	23	,	,	PUNCT
easat-10872	60	24	20	20	NUM
easat-10872	60	25	]	]	PUNCT
easat-10872	60	26	.	.	PUNCT
easat-10872	61	1	consequently	consequently	ADV
easat-10872	61	2	,	,	PUNCT
easat-10872	61	3	a	a	DET
easat-10872	61	4	firm	firm	NOUN
easat-10872	61	5	with	with	ADP
easat-10872	61	6	a	a	DET
easat-10872	61	7	clear	clear	ADJ
easat-10872	61	8	digital	digital	ADJ
easat-10872	61	9	transformation	transformation	NOUN
easat-10872	61	10	strategy	strategy	NOUN
easat-10872	61	11	and	and	CCONJ
easat-10872	61	12	leadership	leadership	NOUN
easat-10872	61	13	that	that	PRON
easat-10872	61	14	actively	actively	ADV
easat-10872	61	15	champions	champion	NOUN
easat-10872	61	16	technology	technology	NOUN
easat-10872	61	17	use	use	NOUN
easat-10872	61	18	is	be	AUX
easat-10872	61	19	far	far	ADV
easat-10872	61	20	more	more	ADV
easat-10872	61	21	likely	likely	ADJ
easat-10872	61	22	to	to	PART
easat-10872	61	23	integrate	integrate	VERB
easat-10872	61	24	caats	caat	NOUN
easat-10872	61	25	effectively	effectively	ADV
easat-10872	61	26	.	.	PUNCT
easat-10872	62	1	lastly	lastly	ADV
easat-10872	62	2	,	,	PUNCT
easat-10872	62	3	the	the	DET
easat-10872	62	4	environmental	environmental	ADJ
easat-10872	62	5	context	context	NOUN
easat-10872	62	6	encompasses	encompass	VERB
easat-10872	62	7	external	external	ADJ
easat-10872	62	8	pressures	pressure	NOUN
easat-10872	62	9	,	,	PUNCT
easat-10872	62	10	such	such	ADJ
easat-10872	62	11	as	as	ADP
easat-10872	62	12	market	market	NOUN
easat-10872	62	13	competition	competition	NOUN
easat-10872	62	14	,	,	PUNCT
easat-10872	62	15	regulatory	regulatory	ADJ
easat-10872	62	16	mandates	mandate	NOUN
easat-10872	62	17	,	,	PUNCT
easat-10872	62	18	and	and	CCONJ
easat-10872	62	19	client	client	NOUN
easat-10872	62	20	expectations	expectation	NOUN
easat-10872	62	21	,	,	PUNCT
easat-10872	62	22	all	all	PRON
easat-10872	62	23	of	of	ADP
easat-10872	62	24	which	which	PRON
easat-10872	62	25	can	can	AUX
easat-10872	62	26	either	either	CCONJ
easat-10872	62	27	accelerate	accelerate	VERB
easat-10872	62	28	or	or	CCONJ
easat-10872	62	29	impede	impede	VERB
easat-10872	62	30	the	the	DET
easat-10872	62	31	adoption	adoption	NOUN
easat-10872	62	32	process	process	NOUN
easat-10872	62	33	[	[	X
easat-10872	62	34	6	6	NUM
easat-10872	62	35	]	]	PUNCT
easat-10872	62	36	.	.	PUNCT
easat-10872	63	1	the	the	DET
easat-10872	63	2	toe	toe	NOUN
easat-10872	63	3	framework	framework	NOUN
easat-10872	63	4	's	's	PART
easat-10872	63	5	principal	principal	ADJ
easat-10872	63	6	strength	strength	NOUN
easat-10872	63	7	lies	lie	VERB
easat-10872	63	8	in	in	ADP
easat-10872	63	9	offering	offer	VERB
easat-10872	63	10	a	a	DET
easat-10872	63	11	systemic	systemic	ADJ
easat-10872	63	12	view	view	NOUN
easat-10872	63	13	,	,	PUNCT
easat-10872	63	14	helping	help	VERB
easat-10872	63	15	researchers	researcher	NOUN
easat-10872	63	16	and	and	CCONJ
easat-10872	63	17	auditors	auditor	NOUN
easat-10872	63	18	understand	understand	VERB
easat-10872	63	19	how	how	SCONJ
easat-10872	63	20	these	these	DET
easat-10872	63	21	three	three	NUM
easat-10872	63	22	dimensions	dimension	NOUN
easat-10872	63	23	,	,	PUNCT
easat-10872	63	24	technological	technological	ADJ
easat-10872	63	25	readiness	readiness	NOUN
easat-10872	63	26	,	,	PUNCT
easat-10872	63	27	organizational	organizational	ADJ
easat-10872	63	28	capacity	capacity	NOUN
easat-10872	63	29	,	,	PUNCT
easat-10872	63	30	and	and	CCONJ
easat-10872	63	31	external	external	ADJ
easat-10872	63	32	pressures	pressure	NOUN
easat-10872	63	33	,	,	PUNCT
easat-10872	63	34	interact	interact	VERB
easat-10872	63	35	to	to	PART
easat-10872	63	36	shape	shape	VERB
easat-10872	63	37	the	the	DET
easat-10872	63	38	ultimate	ultimate	ADJ
easat-10872	63	39	adoption	adoption	NOUN
easat-10872	63	40	of	of	ADP
easat-10872	63	41	innovation	innovation	NOUN
easat-10872	63	42	in	in	ADP
easat-10872	63	43	audit	audit	NOUN
easat-10872	63	44	practices	practice	NOUN
easat-10872	63	45	.	.	PUNCT
easat-10872	64	1	2.2	2.2	NUM
easat-10872	64	2	.	.	PUNCT
easat-10872	65	1	computer	computer	NOUN
easat-10872	65	2	-	-	PUNCT
easat-10872	65	3	assisted	assist	VERB
easat-10872	65	4	audit	audit	NOUN
easat-10872	65	5	techniques	technique	NOUN
easat-10872	65	6	computer	computer	NOUN
easat-10872	65	7	-	-	PUNCT
easat-10872	65	8	assisted	assist	VERB
easat-10872	65	9	audit	audit	NOUN
easat-10872	65	10	techniques	technique	NOUN
easat-10872	65	11	(	(	PUNCT
easat-10872	65	12	caats	caat	NOUN
easat-10872	65	13	)	)	PUNCT
easat-10872	65	14	represent	represent	VERB
easat-10872	65	15	specialized	specialized	ADJ
easat-10872	65	16	software	software	NOUN
easat-10872	65	17	tools	tool	NOUN
easat-10872	65	18	that	that	PRON
easat-10872	65	19	empower	empower	VERB
easat-10872	65	20	auditors	auditor	NOUN
easat-10872	65	21	to	to	PART
easat-10872	65	22	execute	execute	VERB
easat-10872	65	23	their	their	PRON
easat-10872	65	24	duties	duty	NOUN
easat-10872	65	25	with	with	ADP
easat-10872	65	26	increased	increase	VERB
easat-10872	65	27	efficiency	efficiency	NOUN
easat-10872	65	28	,	,	PUNCT
easat-10872	65	29	accuracy	accuracy	NOUN
easat-10872	65	30	,	,	PUNCT
easat-10872	65	31	and	and	CCONJ
easat-10872	65	32	depth	depth	NOUN
easat-10872	65	33	compared	compare	VERB
easat-10872	65	34	to	to	ADP
easat-10872	65	35	manual	manual	ADJ
easat-10872	65	36	procedures	procedure	NOUN
easat-10872	65	37	[	[	X
easat-10872	65	38	9	9	NUM
easat-10872	65	39	]	]	PUNCT
easat-10872	65	40	.	.	PUNCT
easat-10872	66	1	a	a	DET
easat-10872	66	2	key	key	ADJ
easat-10872	66	3	capability	capability	NOUN
easat-10872	66	4	of	of	ADP
easat-10872	66	5	caats	caat	NOUN
easat-10872	66	6	is	be	AUX
easat-10872	66	7	their	their	PRON
easat-10872	66	8	capacity	capacity	NOUN
easat-10872	66	9	to	to	PART
easat-10872	66	10	process	process	VERB
easat-10872	66	11	and	and	CCONJ
easat-10872	66	12	analyze	analyze	VERB
easat-10872	66	13	the	the	DET
easat-10872	66	14	entire	entire	ADJ
easat-10872	66	15	population	population	NOUN
easat-10872	66	16	of	of	ADP
easat-10872	66	17	client	client	NOUN
easat-10872	66	18	data	datum	NOUN
easat-10872	66	19	,	,	PUNCT
easat-10872	66	20	moving	move	VERB
easat-10872	66	21	beyond	beyond	ADP
easat-10872	66	22	the	the	DET
easat-10872	66	23	inherent	inherent	ADJ
easat-10872	66	24	constraints	constraint	NOUN
easat-10872	66	25	of	of	ADP
easat-10872	66	26	relying	rely	VERB
easat-10872	66	27	on	on	ADP
easat-10872	66	28	statistical	statistical	ADJ
easat-10872	66	29	sampling	sampling	NOUN
easat-10872	66	30	alone	alone	ADV
easat-10872	66	31	,	,	PUNCT
easat-10872	66	32	thereby	thereby	ADV
easat-10872	66	33	significantly	significantly	ADV
easat-10872	66	34	enhancing	enhance	VERB
easat-10872	66	35	the	the	DET
easat-10872	66	36	detection	detection	NOUN
easat-10872	66	37	of	of	ADP
easat-10872	66	38	anomalies	anomaly	NOUN
easat-10872	66	39	,	,	PUNCT
easat-10872	66	40	errors	error	NOUN
easat-10872	66	41	,	,	PUNCT
easat-10872	66	42	and	and	CCONJ
easat-10872	66	43	fraudulent	fraudulent	ADJ
easat-10872	66	44	activities	activity	NOUN
easat-10872	66	45	[	[	X
easat-10872	66	46	7	7	NUM
easat-10872	66	47	,	,	PUNCT
easat-10872	66	48	10	10	NUM
easat-10872	66	49	]	]	PUNCT
easat-10872	66	50	.	.	PUNCT
easat-10872	67	1	given	give	VERB
easat-10872	67	2	the	the	DET
easat-10872	67	3	rapid	rapid	ADJ
easat-10872	67	4	rise	rise	NOUN
easat-10872	67	5	of	of	ADP
easat-10872	67	6	big	big	ADJ
easat-10872	67	7	data	datum	NOUN
easat-10872	67	8	and	and	CCONJ
easat-10872	67	9	the	the	DET
easat-10872	67	10	widespread	widespread	ADJ
easat-10872	67	11	automation	automation	NOUN
easat-10872	67	12	of	of	ADP
easat-10872	67	13	client	client	NOUN
easat-10872	67	14	accounting	accounting	NOUN
easat-10872	67	15	systems	system	NOUN
easat-10872	67	16	,	,	PUNCT
easat-10872	67	17	caats	caat	NOUN
easat-10872	67	18	have	have	AUX
easat-10872	67	19	shifted	shift	VERB
easat-10872	67	20	from	from	ADP
easat-10872	67	21	being	be	AUX
easat-10872	67	22	merely	merely	ADV
easat-10872	67	23	supplementary	supplementary	ADJ
easat-10872	67	24	aids	aid	NOUN
easat-10872	67	25	to	to	ADP
easat-10872	67	26	becoming	become	VERB
easat-10872	67	27	indispensable	indispensable	ADJ
easat-10872	67	28	necessities	necessity	NOUN
easat-10872	67	29	for	for	ADP
easat-10872	67	30	modern	modern	ADJ
easat-10872	67	31	auditing	auditing	NOUN
easat-10872	67	32	.	.	PUNCT
easat-10872	68	1	they	they	PRON
easat-10872	68	2	achieve	achieve	VERB
easat-10872	68	3	this	this	PRON
easat-10872	68	4	by	by	ADP
easat-10872	68	5	enhancing	enhance	VERB
easat-10872	68	6	the	the	DET
easat-10872	68	7	auditor	auditor	NOUN
easat-10872	68	8	's	's	PART
easat-10872	68	9	analytical	analytical	ADJ
easat-10872	68	10	capabilities	capability	NOUN
easat-10872	68	11	,	,	PUNCT
easat-10872	68	12	improving	improve	VERB
easat-10872	68	13	testing	testing	NOUN
easat-10872	68	14	precision	precision	NOUN
easat-10872	68	15	,	,	PUNCT
easat-10872	68	16	and	and	CCONJ
easat-10872	68	17	significantly	significantly	ADV
easat-10872	68	18	decreasing	decrease	VERB
easat-10872	68	19	overall	overall	ADJ
easat-10872	68	20	audit	audit	NOUN
easat-10872	68	21	risk	risk	NOUN
easat-10872	68	22	[	[	X
easat-10872	68	23	5	5	NUM
easat-10872	68	24	]	]	PUNCT
easat-10872	68	25	.	.	PUNCT
easat-10872	69	1	moreover	moreover	ADV
easat-10872	69	2	,	,	PUNCT
easat-10872	69	3	caats	caat	NOUN
easat-10872	69	4	help	help	VERB
easat-10872	69	5	minimize	minimize	VERB
easat-10872	69	6	the	the	DET
easat-10872	69	7	occurrence	occurrence	NOUN
easat-10872	69	8	of	of	ADP
easat-10872	69	9	human	human	NOUN
easat-10872	69	10	-	-	PUNCT
easat-10872	69	11	related	relate	VERB
easat-10872	69	12	errors	error	NOUN
easat-10872	69	13	and	and	CCONJ
easat-10872	69	14	reduce	reduce	VERB
easat-10872	69	15	the	the	DET
easat-10872	69	16	time	time	NOUN
easat-10872	69	17	required	require	VERB
easat-10872	69	18	to	to	PART
easat-10872	69	19	complete	complete	VERB
easat-10872	69	20	the	the	DET
easat-10872	69	21	audit	audit	NOUN
easat-10872	69	22	cycle	cycle	NOUN
easat-10872	69	23	,	,	PUNCT
easat-10872	69	24	consequently	consequently	ADV
easat-10872	69	25	freeing	free	VERB
easat-10872	69	26	auditors	auditor	NOUN
easat-10872	69	27	to	to	PART
easat-10872	69	28	concentrate	concentrate	VERB
easat-10872	69	29	their	their	PRON
easat-10872	69	30	expertise	expertise	NOUN
easat-10872	69	31	on	on	ADP
easat-10872	69	32	high	high	ADJ
easat-10872	69	33	-	-	PUNCT
easat-10872	69	34	value	value	NOUN
easat-10872	69	35	activities	activity	NOUN
easat-10872	69	36	,	,	PUNCT
easat-10872	69	37	such	such	ADJ
easat-10872	69	38	as	as	ADP
easat-10872	69	39	performing	perform	VERB
easat-10872	69	40	complex	complex	ADJ
easat-10872	69	41	analytical	analytical	ADJ
easat-10872	69	42	reviews	review	NOUN
easat-10872	69	43	and	and	CCONJ
easat-10872	69	44	applying	apply	VERB
easat-10872	69	45	professional	professional	ADJ
easat-10872	69	46	judgment	judgment	NOUN
easat-10872	70	1	[	[	X
easat-10872	70	2	7	7	NUM
easat-10872	70	3	]	]	PUNCT
easat-10872	70	4	.	.	PUNCT
easat-10872	71	1	despite	despite	SCONJ
easat-10872	71	2	the	the	DET
easat-10872	71	3	clear	clear	ADJ
easat-10872	71	4	and	and	CCONJ
easat-10872	71	5	compelling	compelling	ADJ
easat-10872	71	6	advantages	advantage	NOUN
easat-10872	71	7	caats	caat	NOUN
easat-10872	71	8	offer	offer	VERB
easat-10872	71	9	for	for	ADP
easat-10872	71	10	improving	improve	VERB
easat-10872	71	11	both	both	DET
easat-10872	71	12	audit	audit	NOUN
easat-10872	71	13	quality	quality	NOUN
easat-10872	71	14	and	and	CCONJ
easat-10872	71	15	efficiency	efficiency	NOUN
easat-10872	71	16	,	,	PUNCT
easat-10872	71	17	academic	academic	ADJ
easat-10872	71	18	research	research	NOUN
easat-10872	71	19	consistently	consistently	ADV
easat-10872	71	20	points	point	VERB
easat-10872	71	21	to	to	ADP
easat-10872	71	22	low	low	ADJ
easat-10872	71	23	adoption	adoption	NOUN
easat-10872	71	24	rates	rate	NOUN
easat-10872	71	25	in	in	ADP
easat-10872	71	26	certain	certain	ADJ
easat-10872	71	27	markets	market	NOUN
easat-10872	71	28	,	,	PUNCT
easat-10872	71	29	particularly	particularly	ADV
easat-10872	71	30	in	in	ADP
easat-10872	71	31	323	323	NUM
easat-10872	71	32	edelweiss	edelweiss	PROPN
easat-10872	71	33	applied	apply	VERB
easat-10872	71	34	science	science	NOUN
easat-10872	71	35	and	and	CCONJ
easat-10872	71	36	technology	technology	NOUN
easat-10872	71	37	issn	issn	PROPN
easat-10872	71	38	:	:	PUNCT
easat-10872	71	39	2576	2576	NUM
easat-10872	71	40	-	-	SYM
easat-10872	71	41	8484	8484	NUM
easat-10872	71	42	vol	vol	NOUN
easat-10872	71	43	.	.	PROPN
easat-10872	72	1	9	9	NUM
easat-10872	72	2	,	,	PUNCT
easat-10872	72	3	no	no	INTJ
easat-10872	72	4	.	.	NOUN
easat-10872	72	5	11	11	NUM
easat-10872	72	6	:	:	PUNCT
easat-10872	72	7	320	320	NUM
easat-10872	72	8	-	-	SYM
easat-10872	72	9	333	333	NUM
easat-10872	72	10	,	,	PUNCT
easat-10872	72	11	2025	2025	NUM
easat-10872	72	12	doi	doi	NOUN
easat-10872	72	13	:	:	PUNCT
easat-10872	72	14	10.55214/2576	10.55214/2576	NUM
easat-10872	72	15	-	-	SYM
easat-10872	72	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	72	17	©	©	PROPN
easat-10872	72	18	2025	2025	NUM
easat-10872	72	19	by	by	ADP
easat-10872	72	20	the	the	DET
easat-10872	72	21	authors	author	NOUN
easat-10872	72	22	;	;	PUNCT
easat-10872	72	23	licensee	licensee	PROPN
easat-10872	72	24	learning	learn	VERB
easat-10872	72	25	gate	gate	NOUN
easat-10872	72	26	developing	develop	VERB
easat-10872	72	27	economies	economy	NOUN
easat-10872	72	28	like	like	ADP
easat-10872	72	29	indonesia	indonesia	PROPN
easat-10872	72	30	.	.	PUNCT
easat-10872	73	1	this	this	DET
easat-10872	73	2	adoption	adoption	NOUN
easat-10872	73	3	deficit	deficit	NOUN
easat-10872	73	4	is	be	AUX
easat-10872	73	5	often	often	ADV
easat-10872	73	6	attributed	attribute	VERB
easat-10872	73	7	to	to	ADP
easat-10872	73	8	several	several	ADJ
easat-10872	73	9	internal	internal	ADJ
easat-10872	73	10	obstacles	obstacle	NOUN
easat-10872	73	11	within	within	ADP
easat-10872	73	12	firms	firm	NOUN
easat-10872	73	13	,	,	PUNCT
easat-10872	73	14	including	include	VERB
easat-10872	73	15	limited	limited	ADJ
easat-10872	73	16	technical	technical	ADJ
easat-10872	73	17	expertise	expertise	NOUN
easat-10872	73	18	,	,	PUNCT
easat-10872	73	19	insufficient	insufficient	ADJ
easat-10872	73	20	training	training	NOUN
easat-10872	73	21	programs	program	NOUN
easat-10872	73	22	,	,	PUNCT
easat-10872	73	23	and	and	CCONJ
easat-10872	73	24	a	a	DET
easat-10872	73	25	lack	lack	NOUN
easat-10872	73	26	of	of	ADP
easat-10872	73	27	supportive	supportive	ADJ
easat-10872	73	28	organizational	organizational	ADJ
easat-10872	73	29	infrastructure	infrastructure	NOUN
easat-10872	73	30	[	[	X
easat-10872	73	31	6	6	NUM
easat-10872	73	32	]	]	PUNCT
easat-10872	73	33	.	.	PUNCT
easat-10872	74	1	therefore	therefore	ADV
easat-10872	74	2	,	,	PUNCT
easat-10872	74	3	to	to	PART
easat-10872	74	4	fully	fully	ADV
easat-10872	74	5	unlock	unlock	VERB
easat-10872	74	6	the	the	DET
easat-10872	74	7	potential	potential	NOUN
easat-10872	74	8	of	of	ADP
easat-10872	74	9	these	these	DET
easat-10872	74	10	powerful	powerful	ADJ
easat-10872	74	11	tools	tool	NOUN
easat-10872	74	12	,	,	PUNCT
easat-10872	74	13	auditors	auditor	NOUN
easat-10872	74	14	must	must	AUX
easat-10872	74	15	not	not	PART
easat-10872	74	16	only	only	ADV
easat-10872	74	17	possess	possess	VERB
easat-10872	74	18	the	the	DET
easat-10872	74	19	necessary	necessary	ADJ
easat-10872	74	20	technical	technical	ADJ
easat-10872	74	21	skills	skill	NOUN
easat-10872	74	22	but	but	CCONJ
easat-10872	74	23	also	also	ADV
easat-10872	74	24	demonstrate	demonstrate	VERB
easat-10872	74	25	the	the	DET
easat-10872	74	26	crucial	crucial	ADJ
easat-10872	74	27	willingness	willingness	NOUN
easat-10872	74	28	to	to	PART
easat-10872	74	29	embrace	embrace	VERB
easat-10872	74	30	technological	technological	ADJ
easat-10872	74	31	change	change	NOUN
easat-10872	74	32	[	[	X
easat-10872	74	33	12	12	NUM
easat-10872	74	34	]	]	PUNCT
easat-10872	74	35	.	.	PUNCT
easat-10872	75	1	audit	audit	NOUN
easat-10872	75	2	firms	firm	NOUN
easat-10872	75	3	that	that	PRON
easat-10872	75	4	fail	fail	VERB
easat-10872	75	5	to	to	PART
easat-10872	75	6	establish	establish	VERB
easat-10872	75	7	continuous	continuous	ADJ
easat-10872	75	8	professional	professional	ADJ
easat-10872	75	9	training	training	NOUN
easat-10872	75	10	and	and	CCONJ
easat-10872	75	11	effective	effective	ADJ
easat-10872	75	12	change	change	NOUN
easat-10872	75	13	management	management	NOUN
easat-10872	75	14	strategies	strategy	NOUN
easat-10872	75	15	frequently	frequently	ADV
easat-10872	75	16	find	find	VERB
easat-10872	75	17	it	it	PRON
easat-10872	75	18	difficult	difficult	ADJ
easat-10872	75	19	to	to	PART
easat-10872	75	20	sustain	sustain	VERB
easat-10872	75	21	digital	digital	ADJ
easat-10872	75	22	auditing	auditing	NOUN
easat-10872	75	23	practices	practice	NOUN
easat-10872	75	24	.	.	PUNCT
easat-10872	76	1	ultimately	ultimately	ADV
easat-10872	76	2	,	,	PUNCT
easat-10872	76	3	the	the	DET
easat-10872	76	4	successful	successful	ADJ
easat-10872	76	5	deployment	deployment	NOUN
easat-10872	76	6	of	of	ADP
easat-10872	76	7	caats	caat	NOUN
easat-10872	76	8	is	be	AUX
easat-10872	76	9	shown	show	VERB
easat-10872	76	10	to	to	PART
easat-10872	76	11	be	be	AUX
easat-10872	76	12	equally	equally	ADV
easat-10872	76	13	reliant	reliant	ADJ
easat-10872	76	14	on	on	ADP
easat-10872	76	15	human	human	ADJ
easat-10872	76	16	factors	factor	NOUN
easat-10872	76	17	,	,	PUNCT
easat-10872	76	18	technological	technological	ADJ
easat-10872	76	19	suitability	suitability	NOUN
easat-10872	76	20	,	,	PUNCT
easat-10872	76	21	and	and	CCONJ
easat-10872	76	22	robust	robust	ADJ
easat-10872	76	23	institutional	institutional	ADJ
easat-10872	76	24	support	support	NOUN
easat-10872	76	25	.	.	PUNCT
easat-10872	77	1	2.3	2.3	NUM
easat-10872	77	2	.	.	PUNCT
easat-10872	78	1	the	the	DET
easat-10872	78	2	effect	effect	NOUN
easat-10872	78	3	of	of	ADP
easat-10872	78	4	technological	technological	ADJ
easat-10872	78	5	context	context	NOUN
easat-10872	78	6	on	on	ADP
easat-10872	78	7	caats	caat	NOUN
easat-10872	78	8	adoption	adoption	NOUN
easat-10872	78	9	in	in	ADP
easat-10872	78	10	public	public	ADJ
easat-10872	78	11	accounting	accounting	NOUN
easat-10872	78	12	firms	firm	NOUN
easat-10872	78	13	with	with	ADP
easat-10872	78	14	the	the	DET
easat-10872	78	15	aid	aid	NOUN
easat-10872	78	16	of	of	ADP
easat-10872	78	17	technology	technology	NOUN
easat-10872	78	18	,	,	PUNCT
easat-10872	78	19	the	the	DET
easat-10872	78	20	operational	operational	ADJ
easat-10872	78	21	environment	environment	NOUN
easat-10872	78	22	directly	directly	ADV
easat-10872	78	23	affects	affect	VERB
easat-10872	78	24	the	the	DET
easat-10872	78	25	adoption	adoption	NOUN
easat-10872	78	26	of	of	ADP
easat-10872	78	27	computeraided	computeraide	VERB
easat-10872	78	28	audit	audit	NOUN
easat-10872	78	29	techniques	technique	NOUN
easat-10872	78	30	in	in	ADP
easat-10872	78	31	a	a	DET
easat-10872	78	32	positive	positive	ADJ
easat-10872	78	33	way	way	NOUN
easat-10872	78	34	.	.	PUNCT
easat-10872	79	1	among	among	ADP
easat-10872	79	2	the	the	DET
easat-10872	79	3	various	various	ADJ
easat-10872	79	4	adoption	adoption	NOUN
easat-10872	79	5	drivers	driver	NOUN
easat-10872	79	6	,	,	PUNCT
easat-10872	79	7	perceived	perceive	VERB
easat-10872	79	8	usefulness	usefulness	NOUN
easat-10872	79	9	is	be	AUX
easat-10872	79	10	the	the	DET
easat-10872	79	11	one	one	NOUN
easat-10872	79	12	that	that	PRON
easat-10872	79	13	has	have	VERB
easat-10872	79	14	the	the	DET
easat-10872	79	15	most	most	ADV
easat-10872	79	16	significant	significant	ADJ
easat-10872	79	17	influence	influence	NOUN
easat-10872	79	18	,	,	PUNCT
easat-10872	79	19	as	as	SCONJ
easat-10872	79	20	it	it	PRON
easat-10872	79	21	turns	turn	VERB
easat-10872	79	22	out	out	ADP
easat-10872	79	23	that	that	SCONJ
easat-10872	79	24	auditors	auditor	NOUN
easat-10872	79	25	prefer	prefer	VERB
easat-10872	79	26	to	to	PART
easat-10872	79	27	rely	rely	VERB
easat-10872	79	28	on	on	ADP
easat-10872	79	29	tools	tool	NOUN
easat-10872	79	30	that	that	PRON
easat-10872	79	31	allow	allow	VERB
easat-10872	79	32	them	they	PRON
easat-10872	79	33	to	to	PART
easat-10872	79	34	improve	improve	VERB
easat-10872	79	35	the	the	DET
easat-10872	79	36	accuracy	accuracy	NOUN
easat-10872	79	37	of	of	ADP
easat-10872	79	38	their	their	PRON
easat-10872	79	39	audits	audits	NOUN
easat-10872	79	40	,	,	PUNCT
easat-10872	79	41	reduce	reduce	VERB
easat-10872	79	42	errors	error	NOUN
easat-10872	79	43	,	,	PUNCT
easat-10872	79	44	and	and	CCONJ
easat-10872	79	45	gain	gain	VERB
easat-10872	79	46	valuable	valuable	ADJ
easat-10872	79	47	insights	insight	NOUN
easat-10872	79	48	into	into	ADP
easat-10872	79	49	the	the	DET
easat-10872	79	50	clients	client	NOUN
easat-10872	79	51	’	’	PART
easat-10872	79	52	operations	operation	NOUN
easat-10872	79	53	.	.	PUNCT
easat-10872	80	1	such	such	ADJ
easat-10872	80	2	qualities	quality	NOUN
easat-10872	80	3	as	as	ADP
easat-10872	80	4	fraud	fraud	NOUN
easat-10872	80	5	detection	detection	NOUN
easat-10872	80	6	efficiency	efficiency	NOUN
easat-10872	80	7	,	,	PUNCT
easat-10872	80	8	time	time	NOUN
easat-10872	80	9	savings	saving	NOUN
easat-10872	80	10	,	,	PUNCT
easat-10872	80	11	and	and	CCONJ
easat-10872	80	12	the	the	DET
easat-10872	80	13	ability	ability	NOUN
easat-10872	80	14	to	to	PART
easat-10872	80	15	be	be	AUX
easat-10872	80	16	easily	easily	ADV
easat-10872	80	17	integrated	integrate	VERB
easat-10872	80	18	into	into	ADP
easat-10872	80	19	the	the	DET
easat-10872	80	20	audit	audit	NOUN
easat-10872	80	21	process	process	NOUN
easat-10872	80	22	are	be	AUX
easat-10872	80	23	specifically	specifically	ADV
easat-10872	80	24	appealing	appeal	VERB
easat-10872	80	25	features	feature	NOUN
easat-10872	80	26	to	to	ADP
easat-10872	80	27	practitioners	practitioner	NOUN
easat-10872	80	28	[	[	X
easat-10872	80	29	11	11	NUM
easat-10872	80	30	]	]	PUNCT
easat-10872	80	31	.	.	PUNCT
easat-10872	81	1	in	in	ADP
easat-10872	81	2	contrast	contrast	NOUN
easat-10872	81	3	,	,	PUNCT
easat-10872	81	4	the	the	DET
easat-10872	81	5	complicated	complicated	ADJ
easat-10872	81	6	nature	nature	NOUN
easat-10872	81	7	of	of	ADP
easat-10872	81	8	the	the	DET
easat-10872	81	9	tools	tool	NOUN
easat-10872	81	10	and	and	CCONJ
easat-10872	81	11	the	the	DET
easat-10872	81	12	issue	issue	NOUN
easat-10872	81	13	of	of	ADP
easat-10872	81	14	incorporating	incorporate	VERB
easat-10872	81	15	them	they	PRON
easat-10872	81	16	into	into	ADP
easat-10872	81	17	the	the	DET
easat-10872	81	18	already	already	ADV
easat-10872	81	19	existing	exist	VERB
easat-10872	81	20	systems	system	NOUN
easat-10872	81	21	are	be	AUX
easat-10872	81	22	seen	see	VERB
easat-10872	81	23	as	as	ADP
easat-10872	81	24	the	the	DET
easat-10872	81	25	major	major	ADJ
easat-10872	81	26	contributors	contributor	NOUN
easat-10872	81	27	to	to	ADP
easat-10872	81	28	the	the	DET
easat-10872	81	29	failure	failure	NOUN
easat-10872	81	30	of	of	ADP
easat-10872	81	31	the	the	DET
easat-10872	81	32	adoption	adoption	NOUN
easat-10872	81	33	of	of	ADP
easat-10872	81	34	the	the	DET
easat-10872	81	35	technology	technology	NOUN
easat-10872	81	36	[	[	X
easat-10872	81	37	7	7	NUM
easat-10872	81	38	]	]	PUNCT
easat-10872	81	39	.	.	PUNCT
easat-10872	82	1	lots	lot	NOUN
easat-10872	82	2	of	of	ADP
easat-10872	82	3	audit	audit	NOUN
easat-10872	82	4	firms	firm	NOUN
easat-10872	82	5	,	,	PUNCT
easat-10872	82	6	particularly	particularly	ADV
easat-10872	82	7	small	small	ADJ
easat-10872	82	8	and	and	CCONJ
easat-10872	82	9	medium	medium	ADJ
easat-10872	82	10	-	-	PUNCT
easat-10872	82	11	sized	sized	ADJ
easat-10872	82	12	ones	one	NOUN
easat-10872	82	13	,	,	PUNCT
easat-10872	82	14	do	do	AUX
easat-10872	82	15	not	not	PART
easat-10872	82	16	have	have	VERB
easat-10872	82	17	the	the	DET
easat-10872	82	18	right	right	ADJ
easat-10872	82	19	skills	skill	NOUN
easat-10872	82	20	and	and	CCONJ
easat-10872	82	21	technical	technical	ADJ
easat-10872	82	22	support	support	NOUN
easat-10872	82	23	to	to	PART
easat-10872	82	24	deal	deal	VERB
easat-10872	82	25	with	with	ADP
easat-10872	82	26	the	the	DET
easat-10872	82	27	situation	situation	NOUN
easat-10872	82	28	;	;	PUNCT
easat-10872	82	29	they	they	PRON
easat-10872	82	30	will	will	AUX
easat-10872	82	31	be	be	AUX
easat-10872	82	32	underperforming	underperform	VERB
easat-10872	82	33	if	if	SCONJ
easat-10872	82	34	technology	technology	NOUN
easat-10872	82	35	is	be	AUX
easat-10872	82	36	otherwise	otherwise	ADV
easat-10872	82	37	effective	effective	ADJ
easat-10872	82	38	[	[	X
easat-10872	82	39	21	21	NUM
easat-10872	82	40	]	]	PUNCT
easat-10872	82	41	.	.	PUNCT
easat-10872	83	1	the	the	DET
easat-10872	83	2	implementation	implementation	NOUN
easat-10872	83	3	of	of	ADP
easat-10872	83	4	a	a	DET
easat-10872	83	5	computer	computer	NOUN
easat-10872	83	6	-	-	PUNCT
easat-10872	83	7	aided	aid	VERB
easat-10872	83	8	audit	audit	NOUN
easat-10872	83	9	tool	tool	NOUN
easat-10872	83	10	in	in	ADP
easat-10872	83	11	an	an	DET
easat-10872	83	12	efficient	efficient	ADJ
easat-10872	83	13	and	and	CCONJ
easat-10872	83	14	effective	effective	ADJ
easat-10872	83	15	manner	manner	NOUN
easat-10872	83	16	is	be	AUX
easat-10872	83	17	therefore	therefore	ADV
easat-10872	83	18	achievable	achievable	ADJ
easat-10872	83	19	only	only	ADV
easat-10872	83	20	if	if	SCONJ
easat-10872	83	21	,	,	PUNCT
easat-10872	83	22	in	in	ADP
easat-10872	83	23	addition	addition	NOUN
easat-10872	83	24	to	to	ADP
easat-10872	83	25	the	the	DET
easat-10872	83	26	right	right	ADJ
easat-10872	83	27	tools	tool	NOUN
easat-10872	83	28	,	,	PUNCT
easat-10872	83	29	the	the	DET
easat-10872	83	30	user	user	NOUN
easat-10872	83	31	interfaces	interface	NOUN
easat-10872	83	32	are	be	AUX
easat-10872	83	33	user	user	NOUN
easat-10872	83	34	-	-	PUNCT
easat-10872	83	35	friendly	friendly	ADJ
easat-10872	83	36	,	,	PUNCT
easat-10872	83	37	and	and	CCONJ
easat-10872	83	38	the	the	DET
easat-10872	83	39	support	support	NOUN
easat-10872	83	40	systems	system	NOUN
easat-10872	83	41	are	be	AUX
easat-10872	83	42	robust	robust	ADJ
easat-10872	83	43	.	.	PUNCT
easat-10872	84	1	h1	h1	NOUN
easat-10872	84	2	:	:	PUNCT
easat-10872	84	3	technological	technological	ADJ
easat-10872	84	4	context	context	NOUN
easat-10872	84	5	significantly	significantly	ADV
easat-10872	84	6	affects	affect	VERB
easat-10872	84	7	the	the	DET
easat-10872	84	8	adoption	adoption	NOUN
easat-10872	84	9	of	of	ADP
easat-10872	84	10	caats	caat	NOUN
easat-10872	84	11	in	in	ADP
easat-10872	84	12	public	public	ADJ
easat-10872	84	13	accounting	accounting	NOUN
easat-10872	84	14	firms	firm	NOUN
easat-10872	84	15	in	in	ADP
easat-10872	84	16	indonesia	indonesia	PROPN
easat-10872	84	17	.	.	PUNCT
easat-10872	85	1	2.4	2.4	NUM
easat-10872	85	2	.	.	PUNCT
easat-10872	86	1	the	the	DET
easat-10872	86	2	effect	effect	NOUN
easat-10872	86	3	of	of	ADP
easat-10872	86	4	organizational	organizational	ADJ
easat-10872	86	5	context	context	NOUN
easat-10872	86	6	on	on	ADP
easat-10872	86	7	caat	caat	NOUN
easat-10872	86	8	adoption	adoption	NOUN
easat-10872	86	9	in	in	ADP
easat-10872	86	10	public	public	ADJ
easat-10872	86	11	accounting	accounting	NOUN
easat-10872	86	12	firms	firm	NOUN
easat-10872	86	13	the	the	DET
easat-10872	86	14	organizational	organizational	ADJ
easat-10872	86	15	context	context	NOUN
easat-10872	86	16	is	be	AUX
easat-10872	86	17	the	the	DET
easat-10872	86	18	primary	primary	ADJ
easat-10872	86	19	internal	internal	ADJ
easat-10872	86	20	determinant	determinant	NOUN
easat-10872	86	21	of	of	ADP
easat-10872	86	22	a	a	DET
easat-10872	86	23	public	public	ADJ
easat-10872	86	24	accounting	accounting	NOUN
easat-10872	86	25	firm	firm	NOUN
easat-10872	86	26	's	's	PART
easat-10872	86	27	ability	ability	NOUN
easat-10872	86	28	to	to	PART
easat-10872	86	29	adopt	adopt	VERB
easat-10872	86	30	and	and	CCONJ
easat-10872	86	31	successfully	successfully	ADV
easat-10872	86	32	utilize	utilize	VERB
easat-10872	86	33	computer	computer	NOUN
easat-10872	86	34	-	-	PUNCT
easat-10872	86	35	assisted	assist	VERB
easat-10872	86	36	audit	audit	NOUN
easat-10872	86	37	techniques	technique	NOUN
easat-10872	86	38	(	(	PUNCT
easat-10872	86	39	caats	caat	NOUN
easat-10872	86	40	)	)	PUNCT
easat-10872	86	41	.	.	PUNCT
easat-10872	87	1	this	this	DET
easat-10872	87	2	readiness	readiness	NOUN
easat-10872	87	3	is	be	AUX
easat-10872	87	4	driven	drive	VERB
easat-10872	87	5	by	by	ADP
easat-10872	87	6	essential	essential	ADJ
easat-10872	87	7	elements	element	NOUN
easat-10872	87	8	like	like	ADP
easat-10872	87	9	the	the	DET
easat-10872	87	10	firm	firm	NOUN
easat-10872	87	11	’s	’s	PART
easat-10872	87	12	available	available	ADJ
easat-10872	87	13	financial	financial	ADJ
easat-10872	87	14	and	and	CCONJ
easat-10872	87	15	technological	technological	ADJ
easat-10872	87	16	resources	resource	NOUN
easat-10872	87	17	,	,	PUNCT
easat-10872	87	18	which	which	PRON
easat-10872	87	19	are	be	AUX
easat-10872	87	20	necessary	necessary	ADJ
easat-10872	87	21	for	for	ADP
easat-10872	87	22	the	the	DET
easat-10872	87	23	initial	initial	ADJ
easat-10872	87	24	investment	investment	NOUN
easat-10872	87	25	and	and	CCONJ
easat-10872	87	26	subsequent	subsequent	ADJ
easat-10872	87	27	maintenance	maintenance	NOUN
easat-10872	87	28	of	of	ADP
easat-10872	87	29	sophisticated	sophisticated	ADJ
easat-10872	87	30	caat	caat	NOUN
easat-10872	87	31	software	software	NOUN
easat-10872	87	32	.	.	PUNCT
easat-10872	88	1	crucially	crucially	ADV
easat-10872	88	2	,	,	PUNCT
easat-10872	88	3	the	the	DET
easat-10872	88	4	commitment	commitment	NOUN
easat-10872	88	5	and	and	CCONJ
easat-10872	88	6	active	active	ADJ
easat-10872	88	7	support	support	NOUN
easat-10872	88	8	of	of	ADP
easat-10872	88	9	top	top	ADJ
easat-10872	88	10	management	management	NOUN
easat-10872	88	11	(	(	PUNCT
easat-10872	88	12	the	the	DET
easat-10872	88	13	firm	firm	NOUN
easat-10872	88	14	’s	’s	PART
easat-10872	88	15	partners	partner	NOUN
easat-10872	88	16	)	)	PUNCT
easat-10872	88	17	is	be	AUX
easat-10872	88	18	indispensable	indispensable	ADJ
easat-10872	88	19	,	,	PUNCT
easat-10872	88	20	as	as	SCONJ
easat-10872	88	21	it	it	PRON
easat-10872	88	22	not	not	PART
easat-10872	88	23	only	only	ADV
easat-10872	88	24	ensures	ensure	VERB
easat-10872	88	25	the	the	DET
easat-10872	88	26	strategic	strategic	ADJ
easat-10872	88	27	allocation	allocation	NOUN
easat-10872	88	28	of	of	ADP
easat-10872	88	29	resources	resource	NOUN
easat-10872	88	30	but	but	CCONJ
easat-10872	88	31	also	also	ADV
easat-10872	88	32	fosters	foster	VERB
easat-10872	88	33	the	the	DET
easat-10872	88	34	necessary	necessary	ADJ
easat-10872	88	35	organizational	organizational	ADJ
easat-10872	88	36	culture	culture	NOUN
easat-10872	88	37	to	to	PART
easat-10872	88	38	embrace	embrace	VERB
easat-10872	88	39	digital	digital	ADJ
easat-10872	88	40	transformation	transformation	NOUN
easat-10872	89	1	[	[	X
easat-10872	89	2	20	20	NUM
easat-10872	89	3	]	]	PUNCT
easat-10872	89	4	.	.	PUNCT
easat-10872	90	1	without	without	ADP
easat-10872	90	2	this	this	DET
easat-10872	90	3	supportive	supportive	ADJ
easat-10872	90	4	organizational	organizational	ADJ
easat-10872	90	5	foundation	foundation	NOUN
easat-10872	90	6	,	,	PUNCT
easat-10872	90	7	and	and	CCONJ
easat-10872	90	8	particularly	particularly	ADV
easat-10872	90	9	the	the	DET
easat-10872	90	10	appropriate	appropriate	ADJ
easat-10872	90	11	cultural	cultural	ADJ
easat-10872	90	12	alignment	alignment	NOUN
easat-10872	90	13	,	,	PUNCT
easat-10872	90	14	the	the	DET
easat-10872	90	15	firm	firm	ADJ
easat-10872	90	16	risks	risk	NOUN
easat-10872	90	17	purchasing	purchase	VERB
easat-10872	90	18	powerful	powerful	ADJ
easat-10872	90	19	technology	technology	NOUN
easat-10872	90	20	that	that	PRON
easat-10872	90	21	will	will	AUX
easat-10872	90	22	ultimately	ultimately	ADV
easat-10872	90	23	remain	remain	VERB
easat-10872	90	24	underutilized	underutilize	VERB
easat-10872	90	25	,	,	PUNCT
easat-10872	90	26	thereby	thereby	ADV
easat-10872	90	27	hindering	hinder	VERB
easat-10872	90	28	audit	audit	NOUN
easat-10872	90	29	quality	quality	NOUN
easat-10872	90	30	and	and	CCONJ
easat-10872	90	31	efficiency	efficiency	NOUN
easat-10872	90	32	[	[	X
easat-10872	90	33	22	22	NUM
easat-10872	90	34	]	]	PUNCT
easat-10872	90	35	.	.	PUNCT
easat-10872	91	1	h2	h2	NOUN
easat-10872	91	2	:	:	PUNCT
easat-10872	91	3	organizational	organizational	ADJ
easat-10872	91	4	context	context	NOUN
easat-10872	91	5	significantly	significantly	ADV
easat-10872	91	6	affects	affect	VERB
easat-10872	91	7	the	the	DET
easat-10872	91	8	adoption	adoption	NOUN
easat-10872	91	9	of	of	ADP
easat-10872	91	10	caats	caat	NOUN
easat-10872	91	11	in	in	ADP
easat-10872	91	12	public	public	ADJ
easat-10872	91	13	accounting	accounting	NOUN
easat-10872	91	14	firms	firm	NOUN
easat-10872	91	15	in	in	ADP
easat-10872	91	16	indonesia	indonesia	PROPN
easat-10872	91	17	.	.	PUNCT
easat-10872	92	1	2.5	2.5	NUM
easat-10872	92	2	.	.	PUNCT
easat-10872	93	1	the	the	DET
easat-10872	93	2	effect	effect	NOUN
easat-10872	93	3	of	of	ADP
easat-10872	93	4	environmental	environmental	ADJ
easat-10872	93	5	context	context	NOUN
easat-10872	93	6	on	on	ADP
easat-10872	93	7	caat	caat	NOUN
easat-10872	93	8	adoption	adoption	NOUN
easat-10872	93	9	in	in	ADP
easat-10872	93	10	public	public	ADJ
easat-10872	93	11	accounting	accounting	NOUN
easat-10872	93	12	firms	firm	NOUN
easat-10872	93	13	the	the	DET
easat-10872	93	14	environmental	environmental	ADJ
easat-10872	93	15	context	context	NOUN
easat-10872	93	16	comprises	comprise	VERB
easat-10872	93	17	external	external	ADJ
easat-10872	93	18	pressures	pressure	NOUN
easat-10872	93	19	and	and	CCONJ
easat-10872	93	20	opportunities	opportunity	NOUN
easat-10872	93	21	that	that	PRON
easat-10872	93	22	influence	influence	VERB
easat-10872	93	23	an	an	DET
easat-10872	93	24	organization	organization	NOUN
easat-10872	93	25	’s	’s	PART
easat-10872	93	26	decision	decision	NOUN
easat-10872	93	27	to	to	PART
easat-10872	93	28	adopt	adopt	VERB
easat-10872	93	29	new	new	ADJ
easat-10872	93	30	technology	technology	NOUN
easat-10872	93	31	.	.	PUNCT
easat-10872	94	1	these	these	PRON
easat-10872	94	2	include	include	VERB
easat-10872	94	3	regulatory	regulatory	ADJ
easat-10872	94	4	mandates	mandate	NOUN
easat-10872	94	5	,	,	PUNCT
easat-10872	94	6	market	market	NOUN
easat-10872	94	7	competition	competition	NOUN
easat-10872	94	8	,	,	PUNCT
easat-10872	94	9	and	and	CCONJ
easat-10872	94	10	client	client	NOUN
easat-10872	94	11	expectations	expectation	NOUN
easat-10872	95	1	[	[	X
easat-10872	95	2	6	6	NUM
easat-10872	95	3	,	,	PUNCT
easat-10872	95	4	8	8	NUM
easat-10872	95	5	]	]	PUNCT
easat-10872	95	6	.	.	PUNCT
easat-10872	96	1	in	in	ADP
easat-10872	96	2	the	the	DET
easat-10872	96	3	audit	audit	NOUN
easat-10872	96	4	sector	sector	NOUN
easat-10872	96	5	,	,	PUNCT
easat-10872	96	6	regulators	regulator	NOUN
easat-10872	96	7	are	be	AUX
easat-10872	96	8	increasingly	increasingly	ADV
easat-10872	96	9	demanding	demand	VERB
easat-10872	96	10	transparency	transparency	NOUN
easat-10872	96	11	,	,	PUNCT
easat-10872	96	12	accountability	accountability	NOUN
easat-10872	96	13	,	,	PUNCT
easat-10872	96	14	and	and	CCONJ
easat-10872	96	15	the	the	DET
easat-10872	96	16	use	use	NOUN
easat-10872	96	17	of	of	ADP
easat-10872	96	18	technology	technology	NOUN
easat-10872	96	19	to	to	PART
easat-10872	96	20	strengthen	strengthen	VERB
easat-10872	96	21	audit	audit	NOUN
easat-10872	96	22	reliability	reliability	NOUN
easat-10872	96	23	.	.	PUNCT
easat-10872	97	1	consequently	consequently	ADV
easat-10872	97	2	,	,	PUNCT
easat-10872	97	3	many	many	ADJ
easat-10872	97	4	audit	audit	NOUN
easat-10872	97	5	firms	firm	NOUN
easat-10872	97	6	view	view	VERB
easat-10872	97	7	caat	caat	NOUN
easat-10872	97	8	adoption	adoption	NOUN
easat-10872	97	9	as	as	ADP
easat-10872	97	10	a	a	DET
easat-10872	97	11	strategic	strategic	ADJ
easat-10872	97	12	response	response	NOUN
easat-10872	97	13	to	to	ADP
easat-10872	97	14	these	these	DET
easat-10872	97	15	external	external	ADJ
easat-10872	97	16	expectations	expectation	NOUN
easat-10872	97	17	.	.	PUNCT
easat-10872	98	1	competition	competition	NOUN
easat-10872	98	2	among	among	ADP
easat-10872	98	3	firms	firm	NOUN
easat-10872	98	4	also	also	ADV
easat-10872	98	5	acts	act	VERB
easat-10872	98	6	as	as	ADP
easat-10872	98	7	a	a	DET
easat-10872	98	8	major	major	ADJ
easat-10872	98	9	driver	driver	NOUN
easat-10872	98	10	.	.	PUNCT
easat-10872	99	1	firms	firm	NOUN
easat-10872	99	2	that	that	PRON
easat-10872	99	3	employ	employ	VERB
easat-10872	99	4	advanced	advanced	ADJ
easat-10872	99	5	digital	digital	ADJ
easat-10872	99	6	tools	tool	NOUN
easat-10872	99	7	tend	tend	VERB
easat-10872	99	8	to	to	PART
easat-10872	99	9	achieve	achieve	VERB
easat-10872	99	10	faster	fast	ADJ
easat-10872	99	11	turnaround	turnaround	NOUN
easat-10872	99	12	times	time	NOUN
easat-10872	99	13	and	and	CCONJ
easat-10872	99	14	more	more	ADV
easat-10872	99	15	comprehensive	comprehensive	ADJ
easat-10872	99	16	analyses	analysis	NOUN
easat-10872	99	17	,	,	PUNCT
easat-10872	99	18	giving	give	VERB
easat-10872	99	19	them	they	PRON
easat-10872	99	20	a	a	DET
easat-10872	99	21	competitive	competitive	ADJ
easat-10872	99	22	edge	edge	NOUN
easat-10872	99	23	[	[	X
easat-10872	99	24	23	23	NUM
easat-10872	99	25	]	]	PUNCT
easat-10872	99	26	.	.	PUNCT
easat-10872	100	1	324	324	NUM
easat-10872	100	2	edelweiss	edelweiss	PROPN
easat-10872	100	3	applied	apply	VERB
easat-10872	100	4	science	science	NOUN
easat-10872	100	5	and	and	CCONJ
easat-10872	100	6	technology	technology	NOUN
easat-10872	100	7	issn	issn	PROPN
easat-10872	100	8	:	:	PUNCT
easat-10872	100	9	2576	2576	NUM
easat-10872	100	10	-	-	SYM
easat-10872	100	11	8484	8484	NUM
easat-10872	100	12	vol	vol	NOUN
easat-10872	100	13	.	.	PROPN
easat-10872	101	1	9	9	NUM
easat-10872	101	2	,	,	PUNCT
easat-10872	101	3	no	no	INTJ
easat-10872	101	4	.	.	NOUN
easat-10872	101	5	11	11	NUM
easat-10872	101	6	:	:	PUNCT
easat-10872	101	7	320	320	NUM
easat-10872	101	8	-	-	SYM
easat-10872	101	9	333	333	NUM
easat-10872	101	10	,	,	PUNCT
easat-10872	101	11	2025	2025	NUM
easat-10872	101	12	doi	doi	NOUN
easat-10872	101	13	:	:	PUNCT
easat-10872	101	14	10.55214/2576	10.55214/2576	NUM
easat-10872	101	15	-	-	SYM
easat-10872	101	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	101	17	©	©	PROPN
easat-10872	101	18	2025	2025	NUM
easat-10872	101	19	by	by	ADP
easat-10872	101	20	the	the	DET
easat-10872	101	21	authors	author	NOUN
easat-10872	101	22	;	;	PUNCT
easat-10872	101	23	licensee	licensee	PROPN
easat-10872	101	24	learning	learn	VERB
easat-10872	101	25	gate	gate	NOUN
easat-10872	101	26	clients	client	NOUN
easat-10872	101	27	,	,	PUNCT
easat-10872	101	28	in	in	ADP
easat-10872	101	29	turn	turn	NOUN
easat-10872	101	30	,	,	PUNCT
easat-10872	101	31	are	be	AUX
easat-10872	101	32	becoming	become	VERB
easat-10872	101	33	more	more	ADV
easat-10872	101	34	sophisticated	sophisticated	ADJ
easat-10872	101	35	,	,	PUNCT
easat-10872	101	36	expecting	expect	VERB
easat-10872	101	37	their	their	PRON
easat-10872	101	38	auditors	auditor	NOUN
easat-10872	101	39	to	to	PART
easat-10872	101	40	utilize	utilize	VERB
easat-10872	101	41	technology	technology	NOUN
easat-10872	101	42	to	to	PART
easat-10872	101	43	provide	provide	VERB
easat-10872	101	44	deeper	deep	ADJ
easat-10872	101	45	insights	insight	NOUN
easat-10872	101	46	and	and	CCONJ
easat-10872	101	47	more	more	ADJ
easat-10872	101	48	data	data	NOUN
easat-10872	101	49	-	-	PUNCT
easat-10872	101	50	driven	drive	VERB
easat-10872	101	51	assurance	assurance	NOUN
easat-10872	101	52	[	[	X
easat-10872	101	53	6	6	NUM
easat-10872	101	54	]	]	PUNCT
easat-10872	101	55	.	.	PUNCT
easat-10872	102	1	in	in	ADP
easat-10872	102	2	this	this	DET
easat-10872	102	3	way	way	NOUN
easat-10872	102	4	,	,	PUNCT
easat-10872	102	5	the	the	DET
easat-10872	102	6	environment	environment	NOUN
easat-10872	102	7	exerts	exert	VERB
easat-10872	102	8	both	both	CCONJ
easat-10872	102	9	direct	direct	ADJ
easat-10872	102	10	and	and	CCONJ
easat-10872	102	11	indirect	indirect	ADJ
easat-10872	102	12	pressure	pressure	NOUN
easat-10872	102	13	on	on	ADP
easat-10872	102	14	firms	firm	NOUN
easat-10872	102	15	to	to	PART
easat-10872	102	16	innovate	innovate	VERB
easat-10872	102	17	.	.	PUNCT
easat-10872	103	1	environmentalism	environmentalism	NOUN
easat-10872	103	2	in	in	ADP
easat-10872	103	3	developing	develop	VERB
easat-10872	103	4	economies	economy	NOUN
easat-10872	103	5	,	,	PUNCT
easat-10872	103	6	such	such	ADJ
easat-10872	103	7	as	as	ADP
easat-10872	103	8	those	those	PRON
easat-10872	103	9	by	by	ADP
easat-10872	103	10	rosli	rosli	NOUN
easat-10872	103	11	et	et	PROPN
easat-10872	103	12	al	al	PROPN
easat-10872	103	13	.	.	PUNCT
easat-10872	104	1	[	[	X
easat-10872	104	2	17	17	NUM
easat-10872	104	3	]	]	PUNCT
easat-10872	104	4	and	and	CCONJ
easat-10872	104	5	lestari	lestari	PROPN
easat-10872	104	6	et	et	PROPN
easat-10872	104	7	al	al	PROPN
easat-10872	104	8	.	.	PUNCT
easat-10872	105	1	[	[	X
easat-10872	105	2	23	23	NUM
easat-10872	105	3	]	]	PUNCT
easat-10872	105	4	,	,	PUNCT
easat-10872	105	5	shows	show	VERB
easat-10872	105	6	that	that	SCONJ
easat-10872	105	7	environmental	environmental	ADJ
easat-10872	105	8	influences	influence	NOUN
easat-10872	105	9	may	may	AUX
easat-10872	105	10	not	not	PART
easat-10872	105	11	always	always	ADV
easat-10872	105	12	result	result	VERB
easat-10872	105	13	in	in	ADP
easat-10872	105	14	adoption	adoption	NOUN
easat-10872	105	15	,	,	PUNCT
easat-10872	105	16	especially	especially	ADV
easat-10872	105	17	when	when	SCONJ
easat-10872	105	18	internal	internal	ADJ
easat-10872	105	19	readiness	readiness	NOUN
easat-10872	105	20	is	be	AUX
easat-10872	105	21	lacking	lack	VERB
easat-10872	105	22	.	.	PUNCT
easat-10872	106	1	regulatory	regulatory	ADJ
easat-10872	106	2	enforcement	enforcement	NOUN
easat-10872	106	3	is	be	AUX
easat-10872	106	4	often	often	ADV
easat-10872	106	5	weak	weak	ADJ
easat-10872	106	6	,	,	PUNCT
easat-10872	106	7	and	and	CCONJ
easat-10872	106	8	competitive	competitive	ADJ
easat-10872	106	9	pressures	pressure	NOUN
easat-10872	106	10	are	be	AUX
easat-10872	106	11	not	not	PART
easat-10872	106	12	yet	yet	ADV
easat-10872	106	13	strong	strong	ADJ
easat-10872	106	14	enough	enough	ADV
easat-10872	106	15	to	to	PART
easat-10872	106	16	compel	compel	VERB
easat-10872	106	17	smaller	small	ADJ
easat-10872	106	18	firms	firm	NOUN
easat-10872	106	19	to	to	PART
easat-10872	106	20	digitize	digitize	VERB
easat-10872	106	21	.	.	PUNCT
easat-10872	107	1	as	as	ADP
easat-10872	107	2	a	a	DET
easat-10872	107	3	result	result	NOUN
easat-10872	107	4	,	,	PUNCT
easat-10872	107	5	while	while	SCONJ
easat-10872	107	6	environmental	environmental	ADJ
easat-10872	107	7	factors	factor	NOUN
easat-10872	107	8	create	create	VERB
easat-10872	107	9	awareness	awareness	NOUN
easat-10872	107	10	and	and	CCONJ
easat-10872	107	11	external	external	ADJ
easat-10872	107	12	motivation	motivation	NOUN
easat-10872	107	13	,	,	PUNCT
easat-10872	107	14	the	the	DET
easat-10872	107	15	actual	actual	ADJ
easat-10872	107	16	decision	decision	NOUN
easat-10872	107	17	to	to	PART
easat-10872	107	18	adopt	adopt	VERB
easat-10872	107	19	caats	caat	NOUN
easat-10872	107	20	depends	depend	VERB
easat-10872	107	21	heavily	heavily	ADV
easat-10872	107	22	on	on	ADP
easat-10872	107	23	the	the	DET
easat-10872	107	24	internal	internal	ADJ
easat-10872	107	25	technological	technological	ADJ
easat-10872	107	26	and	and	CCONJ
easat-10872	107	27	organizational	organizational	ADJ
easat-10872	107	28	conditions	condition	NOUN
easat-10872	107	29	of	of	ADP
easat-10872	107	30	the	the	DET
easat-10872	107	31	firm	firm	NOUN
easat-10872	107	32	.	.	PUNCT
easat-10872	108	1	h3	h3	NOUN
easat-10872	108	2	:	:	PUNCT
easat-10872	108	3	environmental	environmental	ADJ
easat-10872	108	4	context	context	NOUN
easat-10872	108	5	significantly	significantly	ADV
easat-10872	108	6	affects	affect	VERB
easat-10872	108	7	the	the	DET
easat-10872	108	8	adoption	adoption	NOUN
easat-10872	108	9	of	of	ADP
easat-10872	108	10	caats	caat	NOUN
easat-10872	108	11	in	in	ADP
easat-10872	108	12	public	public	ADJ
easat-10872	108	13	accounting	accounting	NOUN
easat-10872	108	14	firms	firm	NOUN
easat-10872	108	15	in	in	ADP
easat-10872	108	16	indonesia	indonesia	PROPN
easat-10872	108	17	.	.	PUNCT
easat-10872	109	1	2.6	2.6	NUM
easat-10872	109	2	.	.	PUNCT
easat-10872	110	1	the	the	DET
easat-10872	110	2	impact	impact	NOUN
easat-10872	110	3	of	of	ADP
easat-10872	110	4	caat	caat	NOUN
easat-10872	110	5	adoption	adoption	NOUN
easat-10872	110	6	on	on	ADP
easat-10872	110	7	the	the	DET
easat-10872	110	8	improvement	improvement	NOUN
easat-10872	110	9	of	of	ADP
easat-10872	110	10	audit	audit	NOUN
easat-10872	110	11	quality	quality	NOUN
easat-10872	110	12	in	in	ADP
easat-10872	110	13	public	public	ADJ
easat-10872	110	14	accounting	accounting	NOUN
easat-10872	110	15	firms	firm	NOUN
easat-10872	110	16	the	the	DET
easat-10872	110	17	main	main	ADJ
easat-10872	110	18	goal	goal	NOUN
easat-10872	110	19	of	of	ADP
easat-10872	110	20	adopting	adopt	VERB
easat-10872	110	21	caats	caat	NOUN
easat-10872	110	22	is	be	AUX
easat-10872	110	23	to	to	PART
easat-10872	110	24	improve	improve	VERB
easat-10872	110	25	audit	audit	NOUN
easat-10872	110	26	quality	quality	NOUN
easat-10872	110	27	by	by	ADP
easat-10872	110	28	enabling	enable	VERB
easat-10872	110	29	better	well	ADJ
easat-10872	110	30	data	datum	NOUN
easat-10872	110	31	analysis	analysis	NOUN
easat-10872	110	32	,	,	PUNCT
easat-10872	110	33	enhancing	enhance	VERB
easat-10872	110	34	fraud	fraud	NOUN
easat-10872	110	35	detection	detection	NOUN
easat-10872	110	36	,	,	PUNCT
easat-10872	110	37	and	and	CCONJ
easat-10872	110	38	supporting	support	VERB
easat-10872	110	39	more	more	ADV
easat-10872	110	40	accurate	accurate	ADJ
easat-10872	110	41	decision	decision	NOUN
easat-10872	110	42	-	-	PUNCT
easat-10872	110	43	making	making	NOUN
easat-10872	110	44	[	[	X
easat-10872	110	45	24	24	NUM
easat-10872	110	46	]	]	PUNCT
easat-10872	110	47	.	.	PUNCT
easat-10872	111	1	through	through	ADP
easat-10872	111	2	automation	automation	NOUN
easat-10872	111	3	and	and	CCONJ
easat-10872	111	4	analytic	analytic	ADJ
easat-10872	111	5	capabilities	capability	NOUN
easat-10872	111	6	,	,	PUNCT
easat-10872	111	7	caats	caat	NOUN
easat-10872	111	8	allow	allow	VERB
easat-10872	111	9	auditors	auditor	NOUN
easat-10872	111	10	to	to	PART
easat-10872	111	11	test	test	VERB
easat-10872	111	12	entire	entire	ADJ
easat-10872	111	13	datasets	dataset	NOUN
easat-10872	111	14	,	,	PUNCT
easat-10872	111	15	identify	identify	VERB
easat-10872	111	16	outliers	outlier	NOUN
easat-10872	111	17	,	,	PUNCT
easat-10872	111	18	and	and	CCONJ
easat-10872	111	19	evaluate	evaluate	VERB
easat-10872	111	20	risk	risk	NOUN
easat-10872	111	21	patterns	pattern	NOUN
easat-10872	111	22	that	that	PRON
easat-10872	111	23	may	may	AUX
easat-10872	111	24	not	not	PART
easat-10872	111	25	be	be	AUX
easat-10872	111	26	visible	visible	ADJ
easat-10872	111	27	through	through	ADP
easat-10872	111	28	traditional	traditional	ADJ
easat-10872	111	29	audit	audit	NOUN
easat-10872	111	30	methods	method	NOUN
easat-10872	111	31	[	[	X
easat-10872	111	32	10	10	NUM
easat-10872	111	33	]	]	PUNCT
easat-10872	111	34	.	.	PUNCT
easat-10872	112	1	these	these	DET
easat-10872	112	2	features	feature	NOUN
easat-10872	112	3	significantly	significantly	ADV
easat-10872	112	4	enhance	enhance	VERB
easat-10872	112	5	the	the	DET
easat-10872	112	6	reliability	reliability	NOUN
easat-10872	112	7	and	and	CCONJ
easat-10872	112	8	credibility	credibility	NOUN
easat-10872	112	9	of	of	ADP
easat-10872	112	10	audit	audit	NOUN
easat-10872	112	11	outcomes	outcome	NOUN
easat-10872	112	12	.	.	PUNCT
easat-10872	113	1	empirical	empirical	ADJ
easat-10872	113	2	studies	study	NOUN
easat-10872	113	3	indicate	indicate	VERB
easat-10872	113	4	that	that	SCONJ
easat-10872	113	5	firms	firm	NOUN
easat-10872	113	6	using	use	VERB
easat-10872	113	7	caats	caat	NOUN
easat-10872	113	8	experience	experience	NOUN
easat-10872	113	9	improvements	improvement	NOUN
easat-10872	113	10	in	in	ADP
easat-10872	113	11	both	both	DET
easat-10872	113	12	efficiency	efficiency	NOUN
easat-10872	113	13	and	and	CCONJ
easat-10872	113	14	effectiveness	effectiveness	NOUN
easat-10872	113	15	.	.	PUNCT
easat-10872	114	1	for	for	ADP
easat-10872	114	2	instance	instance	NOUN
easat-10872	114	3	,	,	PUNCT
easat-10872	114	4	nugroho	nugroho	PROPN
easat-10872	114	5	et	et	PROPN
easat-10872	114	6	al	al	PROPN
easat-10872	114	7	.	.	PUNCT
easat-10872	115	1	[	[	X
easat-10872	115	2	25	25	NUM
easat-10872	115	3	]	]	PUNCT
easat-10872	115	4	found	find	VERB
easat-10872	115	5	that	that	SCONJ
easat-10872	115	6	implementing	implement	VERB
easat-10872	115	7	caats	caat	NOUN
easat-10872	115	8	in	in	ADP
easat-10872	115	9	auditing	auditing	NOUN
easat-10872	115	10	enables	enable	VERB
easat-10872	115	11	auditors	auditor	NOUN
easat-10872	115	12	to	to	PART
easat-10872	115	13	conduct	conduct	VERB
easat-10872	115	14	financial	financial	ADJ
easat-10872	115	15	statement	statement	NOUN
easat-10872	115	16	reviews	review	VERB
easat-10872	115	17	more	more	ADV
easat-10872	115	18	efficiently	efficiently	ADV
easat-10872	115	19	and	and	CCONJ
easat-10872	115	20	accurately	accurately	ADV
easat-10872	115	21	while	while	SCONJ
easat-10872	115	22	improving	improve	VERB
easat-10872	115	23	their	their	PRON
easat-10872	115	24	ability	ability	NOUN
easat-10872	115	25	to	to	PART
easat-10872	115	26	detect	detect	VERB
easat-10872	115	27	material	material	NOUN
easat-10872	115	28	misstatements	misstatement	NOUN
easat-10872	115	29	.	.	PUNCT
easat-10872	116	1	similarly	similarly	ADV
easat-10872	116	2	,	,	PUNCT
easat-10872	116	3	meiryani	meiryani	X
easat-10872	116	4	et	et	PROPN
easat-10872	116	5	al	al	PROPN
easat-10872	116	6	.	.	PUNCT
easat-10872	117	1	[	[	X
easat-10872	117	2	12	12	NUM
easat-10872	117	3	]	]	PUNCT
easat-10872	117	4	observed	observe	VERB
easat-10872	117	5	that	that	SCONJ
easat-10872	117	6	auditors	auditor	NOUN
easat-10872	117	7	perceive	perceive	VERB
easat-10872	117	8	caats	caat	NOUN
easat-10872	117	9	as	as	ADP
easat-10872	117	10	tools	tool	NOUN
easat-10872	117	11	that	that	PRON
easat-10872	117	12	increase	increase	VERB
easat-10872	117	13	accuracy	accuracy	NOUN
easat-10872	117	14	and	and	CCONJ
easat-10872	117	15	reduce	reduce	VERB
easat-10872	117	16	audit	audit	NOUN
easat-10872	117	17	time	time	NOUN
easat-10872	117	18	,	,	PUNCT
easat-10872	117	19	thus	thus	ADV
easat-10872	117	20	improving	improve	VERB
easat-10872	117	21	overall	overall	ADJ
easat-10872	117	22	audit	audit	NOUN
easat-10872	117	23	quality	quality	NOUN
easat-10872	117	24	.	.	PUNCT
easat-10872	118	1	however	however	ADV
easat-10872	118	2	,	,	PUNCT
easat-10872	118	3	these	these	DET
easat-10872	118	4	benefits	benefit	NOUN
easat-10872	118	5	can	can	AUX
easat-10872	118	6	only	only	ADV
easat-10872	118	7	be	be	AUX
easat-10872	118	8	realized	realize	VERB
easat-10872	118	9	when	when	SCONJ
easat-10872	118	10	auditors	auditor	NOUN
easat-10872	118	11	possess	possess	VERB
easat-10872	118	12	adequate	adequate	ADJ
easat-10872	118	13	training	training	NOUN
easat-10872	118	14	,	,	PUNCT
easat-10872	118	15	and	and	CCONJ
easat-10872	118	16	management	management	NOUN
easat-10872	118	17	provides	provide	VERB
easat-10872	118	18	sufficient	sufficient	ADJ
easat-10872	118	19	support	support	NOUN
easat-10872	118	20	for	for	ADP
easat-10872	118	21	implementation	implementation	NOUN
easat-10872	118	22	[	[	X
easat-10872	118	23	7	7	NUM
easat-10872	118	24	]	]	PUNCT
easat-10872	118	25	.	.	PUNCT
easat-10872	119	1	in	in	ADP
easat-10872	119	2	indonesia	indonesia	PROPN
easat-10872	119	3	,	,	PUNCT
easat-10872	119	4	where	where	SCONJ
easat-10872	119	5	many	many	ADJ
easat-10872	119	6	audit	audit	NOUN
easat-10872	119	7	firms	firm	NOUN
easat-10872	119	8	are	be	AUX
easat-10872	119	9	still	still	ADV
easat-10872	119	10	only	only	ADV
easat-10872	119	11	starting	start	VERB
easat-10872	119	12	out	out	ADP
easat-10872	119	13	in	in	ADP
easat-10872	119	14	transforming	transform	VERB
easat-10872	119	15	digitally	digitally	ADV
easat-10872	119	16	,	,	PUNCT
easat-10872	119	17	caat	caat	NOUN
easat-10872	119	18	adoption	adoption	NOUN
easat-10872	119	19	not	not	PART
easat-10872	119	20	only	only	ADV
easat-10872	119	21	supports	support	VERB
easat-10872	119	22	audit	audit	NOUN
easat-10872	119	23	effectiveness	effectiveness	NOUN
easat-10872	119	24	but	but	CCONJ
easat-10872	119	25	also	also	ADV
easat-10872	119	26	contributes	contribute	VERB
easat-10872	119	27	to	to	ADP
easat-10872	119	28	rebuilding	rebuild	VERB
easat-10872	119	29	public	public	ADJ
easat-10872	119	30	trust	trust	NOUN
easat-10872	119	31	in	in	ADP
easat-10872	119	32	the	the	DET
easat-10872	119	33	accounting	accounting	NOUN
easat-10872	119	34	profession	profession	NOUN
easat-10872	119	35	[	[	X
easat-10872	119	36	12	12	NUM
easat-10872	119	37	]	]	PUNCT
easat-10872	119	38	.	.	PUNCT
easat-10872	120	1	by	by	ADP
easat-10872	120	2	aligning	align	VERB
easat-10872	120	3	technological	technological	ADJ
easat-10872	120	4	capabilities	capability	NOUN
easat-10872	120	5	with	with	ADP
easat-10872	120	6	ethical	ethical	ADJ
easat-10872	120	7	and	and	CCONJ
easat-10872	120	8	regulatory	regulatory	ADJ
easat-10872	120	9	standards	standard	NOUN
easat-10872	120	10	,	,	PUNCT
easat-10872	120	11	caats	caat	NOUN
easat-10872	120	12	strengthen	strengthen	VERB
easat-10872	120	13	transparency	transparency	NOUN
easat-10872	120	14	,	,	PUNCT
easat-10872	120	15	accountability	accountability	NOUN
easat-10872	120	16	,	,	PUNCT
easat-10872	120	17	and	and	CCONJ
easat-10872	120	18	stakeholder	stakeholder	NOUN
easat-10872	120	19	confidence	confidence	NOUN
easat-10872	120	20	.	.	PUNCT
easat-10872	121	1	therefore	therefore	ADV
easat-10872	121	2	,	,	PUNCT
easat-10872	121	3	under	under	ADP
easat-10872	121	4	the	the	DET
easat-10872	121	5	toe	toe	NOUN
easat-10872	121	6	framework	framework	NOUN
easat-10872	121	7	,	,	PUNCT
easat-10872	121	8	caat	caat	NOUN
easat-10872	121	9	adoption	adoption	NOUN
easat-10872	121	10	emerges	emerge	VERB
easat-10872	121	11	as	as	ADP
easat-10872	121	12	a	a	DET
easat-10872	121	13	holistic	holistic	ADJ
easat-10872	121	14	approach	approach	NOUN
easat-10872	121	15	to	to	ADP
easat-10872	121	16	improving	improve	VERB
easat-10872	121	17	audit	audit	NOUN
easat-10872	121	18	performance	performance	NOUN
easat-10872	121	19	through	through	ADP
easat-10872	121	20	the	the	DET
easat-10872	121	21	combined	combine	VERB
easat-10872	121	22	influence	influence	NOUN
easat-10872	121	23	of	of	ADP
easat-10872	121	24	technology	technology	NOUN
easat-10872	121	25	,	,	PUNCT
easat-10872	121	26	organization	organization	NOUN
easat-10872	121	27	,	,	PUNCT
easat-10872	121	28	and	and	CCONJ
easat-10872	121	29	environment	environment	NOUN
easat-10872	121	30	.	.	PUNCT
easat-10872	122	1	h4	h4	NOUN
easat-10872	122	2	:	:	PUNCT
easat-10872	122	3	the	the	DET
easat-10872	122	4	adoption	adoption	NOUN
easat-10872	122	5	of	of	ADP
easat-10872	122	6	caats	caat	NOUN
easat-10872	122	7	significantly	significantly	ADV
easat-10872	122	8	impacts	impact	VERB
easat-10872	122	9	audit	audit	NOUN
easat-10872	122	10	quality	quality	NOUN
easat-10872	122	11	in	in	ADP
easat-10872	122	12	public	public	ADJ
easat-10872	122	13	accounting	accounting	NOUN
easat-10872	122	14	firms	firm	NOUN
easat-10872	122	15	in	in	ADP
easat-10872	122	16	indonesia	indonesia	PROPN
easat-10872	122	17	.	.	PUNCT
easat-10872	123	1	325	325	NUM
easat-10872	123	2	edelweiss	edelweiss	PROPN
easat-10872	123	3	applied	apply	VERB
easat-10872	123	4	science	science	NOUN
easat-10872	123	5	and	and	CCONJ
easat-10872	123	6	technology	technology	NOUN
easat-10872	123	7	issn	issn	PROPN
easat-10872	123	8	:	:	PUNCT
easat-10872	123	9	2576	2576	NUM
easat-10872	123	10	-	-	SYM
easat-10872	123	11	8484	8484	NUM
easat-10872	123	12	vol	vol	NOUN
easat-10872	123	13	.	.	PROPN
easat-10872	124	1	9	9	NUM
easat-10872	124	2	,	,	PUNCT
easat-10872	124	3	no	no	INTJ
easat-10872	124	4	.	.	NOUN
easat-10872	124	5	11	11	NUM
easat-10872	124	6	:	:	PUNCT
easat-10872	124	7	320	320	NUM
easat-10872	124	8	-	-	SYM
easat-10872	124	9	333	333	NUM
easat-10872	124	10	,	,	PUNCT
easat-10872	124	11	2025	2025	NUM
easat-10872	124	12	doi	doi	NOUN
easat-10872	124	13	:	:	PUNCT
easat-10872	124	14	10.55214/2576	10.55214/2576	NUM
easat-10872	124	15	-	-	SYM
easat-10872	124	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	124	17	©	©	PROPN
easat-10872	124	18	2025	2025	NUM
easat-10872	124	19	by	by	ADP
easat-10872	124	20	the	the	DET
easat-10872	124	21	authors	author	NOUN
easat-10872	124	22	;	;	PUNCT
easat-10872	124	23	licensee	licensee	PROPN
easat-10872	124	24	learning	learn	VERB
easat-10872	124	25	gate	gate	NOUN
easat-10872	124	26	figure	figure	NOUN
easat-10872	124	27	1	1	NUM
easat-10872	124	28	.	.	PUNCT
easat-10872	124	29	research	research	NOUN
easat-10872	124	30	framework	framework	NOUN
easat-10872	124	31	.	.	PUNCT
easat-10872	125	1	3	3	X
easat-10872	125	2	.	.	X
easat-10872	125	3	research	research	NOUN
easat-10872	125	4	methodology	methodology	NOUN
easat-10872	125	5	3.1	3.1	NUM
easat-10872	125	6	.	.	PUNCT
easat-10872	126	1	research	research	NOUN
easat-10872	126	2	method	method	NOUN
easat-10872	126	3	this	this	DET
easat-10872	126	4	study	study	NOUN
easat-10872	126	5	uses	use	VERB
easat-10872	126	6	quantitative	quantitative	ADJ
easat-10872	126	7	research	research	NOUN
easat-10872	126	8	methods	method	NOUN
easat-10872	126	9	.	.	PUNCT
easat-10872	127	1	quantitative	quantitative	ADJ
easat-10872	127	2	research	research	NOUN
easat-10872	127	3	employs	employ	VERB
easat-10872	127	4	data	datum	NOUN
easat-10872	127	5	and	and	CCONJ
easat-10872	127	6	numbers	number	NOUN
easat-10872	127	7	to	to	PART
easat-10872	127	8	test	test	VERB
easat-10872	127	9	hypotheses	hypothesis	NOUN
easat-10872	127	10	and	and	CCONJ
easat-10872	127	11	examine	examine	VERB
easat-10872	127	12	the	the	DET
easat-10872	127	13	relationships	relationship	NOUN
easat-10872	127	14	between	between	ADP
easat-10872	127	15	variables	variable	NOUN
easat-10872	127	16	.	.	PUNCT
easat-10872	128	1	the	the	DET
easat-10872	128	2	goal	goal	NOUN
easat-10872	128	3	is	be	AUX
easat-10872	128	4	to	to	PART
easat-10872	128	5	produce	produce	VERB
easat-10872	128	6	results	result	NOUN
easat-10872	128	7	that	that	PRON
easat-10872	128	8	can	can	AUX
easat-10872	128	9	be	be	AUX
easat-10872	128	10	generalized	generalize	VERB
easat-10872	128	11	and	and	CCONJ
easat-10872	128	12	to	to	PART
easat-10872	128	13	predict	predict	VERB
easat-10872	128	14	future	future	ADJ
easat-10872	128	15	outcomes	outcome	NOUN
easat-10872	128	16	,	,	PUNCT
easat-10872	128	17	typically	typically	ADV
easat-10872	128	18	through	through	ADP
easat-10872	128	19	structured	structured	ADJ
easat-10872	128	20	experiments	experiment	NOUN
easat-10872	128	21	,	,	PUNCT
easat-10872	128	22	surveys	survey	NOUN
easat-10872	128	23	,	,	PUNCT
easat-10872	128	24	or	or	CCONJ
easat-10872	128	25	observations	observation	NOUN
easat-10872	128	26	[	[	X
easat-10872	128	27	26	26	NUM
easat-10872	128	28	]	]	PUNCT
easat-10872	128	29	.	.	PUNCT
easat-10872	129	1	in	in	ADP
easat-10872	129	2	this	this	DET
easat-10872	129	3	study	study	NOUN
easat-10872	129	4	,	,	PUNCT
easat-10872	129	5	questionnaires	questionnaire	NOUN
easat-10872	129	6	will	will	AUX
easat-10872	129	7	be	be	AUX
easat-10872	129	8	distributed	distribute	VERB
easat-10872	129	9	to	to	PART
easat-10872	129	10	measure	measure	VERB
easat-10872	129	11	relevant	relevant	ADJ
easat-10872	129	12	variables	variable	NOUN
easat-10872	129	13	and	and	CCONJ
easat-10872	129	14	hypotheses	hypothesis	NOUN
easat-10872	129	15	as	as	ADP
easat-10872	129	16	primary	primary	ADJ
easat-10872	129	17	data	datum	NOUN
easat-10872	129	18	.	.	PUNCT
easat-10872	130	1	participants	participant	NOUN
easat-10872	130	2	will	will	AUX
easat-10872	130	3	be	be	AUX
easat-10872	130	4	able	able	ADJ
easat-10872	130	5	to	to	PART
easat-10872	130	6	access	access	VERB
easat-10872	130	7	and	and	CCONJ
easat-10872	130	8	complete	complete	VERB
easat-10872	130	9	the	the	DET
easat-10872	130	10	questionnaire	questionnaire	NOUN
easat-10872	130	11	,	,	PUNCT
easat-10872	130	12	which	which	PRON
easat-10872	130	13	will	will	AUX
easat-10872	130	14	be	be	AUX
easat-10872	130	15	shared	share	VERB
easat-10872	130	16	electronically	electronically	ADV
easat-10872	130	17	via	via	ADP
easat-10872	130	18	google	google	PROPN
easat-10872	130	19	forms	form	NOUN
easat-10872	130	20	.	.	PUNCT
easat-10872	131	1	the	the	DET
easat-10872	131	2	questionnaire	questionnaire	NOUN
easat-10872	131	3	will	will	AUX
easat-10872	131	4	utilize	utilize	VERB
easat-10872	131	5	a	a	DET
easat-10872	131	6	six	six	NUM
easat-10872	131	7	-	-	PUNCT
easat-10872	131	8	point	point	NOUN
easat-10872	131	9	likert	likert	ADJ
easat-10872	131	10	scale	scale	NOUN
easat-10872	131	11	,	,	PUNCT
easat-10872	131	12	where	where	SCONJ
easat-10872	131	13	the	the	DET
easat-10872	131	14	number	number	NOUN
easat-10872	131	15	6	6	NUM
easat-10872	131	16	corresponds	correspond	NOUN
easat-10872	131	17	to	to	PART
easat-10872	131	18	"	"	PUNCT
easat-10872	131	19	strongly	strongly	ADV
easat-10872	131	20	agree	agree	VERB
easat-10872	131	21	"	"	PUNCT
easat-10872	131	22	and	and	CCONJ
easat-10872	131	23	the	the	DET
easat-10872	131	24	number	number	NOUN
easat-10872	131	25	1	1	NUM
easat-10872	131	26	to	to	PART
easat-10872	131	27	"	"	PUNCT
easat-10872	131	28	strongly	strongly	ADV
easat-10872	131	29	disagree	disagree	VERB
easat-10872	131	30	.	.	PUNCT
easat-10872	131	31	"	"	PUNCT
easat-10872	132	1	the	the	DET
easat-10872	132	2	use	use	NOUN
easat-10872	132	3	of	of	ADP
easat-10872	132	4	an	an	DET
easat-10872	132	5	even	even	ADV
easat-10872	132	6	-	-	PUNCT
easat-10872	132	7	numbered	number	VERB
easat-10872	132	8	likert	likert	ADJ
easat-10872	132	9	scale	scale	NOUN
easat-10872	132	10	is	be	AUX
easat-10872	132	11	classified	classify	VERB
easat-10872	132	12	as	as	ADP
easat-10872	132	13	a	a	DET
easat-10872	132	14	forced	force	VERB
easat-10872	132	15	-	-	PUNCT
easat-10872	132	16	choice	choice	NOUN
easat-10872	132	17	scale	scale	NOUN
easat-10872	132	18	,	,	PUNCT
easat-10872	132	19	which	which	PRON
easat-10872	132	20	intentionally	intentionally	ADV
easat-10872	132	21	removes	remove	VERB
easat-10872	132	22	a	a	DET
easat-10872	132	23	neutral	neutral	ADJ
easat-10872	132	24	midpoint	midpoint	NOUN
easat-10872	132	25	from	from	ADP
easat-10872	132	26	the	the	DET
easat-10872	132	27	scale	scale	NOUN
easat-10872	132	28	.	.	PUNCT
easat-10872	133	1	this	this	DET
easat-10872	133	2	method	method	NOUN
easat-10872	133	3	aims	aim	VERB
easat-10872	133	4	to	to	PART
easat-10872	133	5	reduce	reduce	VERB
easat-10872	133	6	the	the	DET
easat-10872	133	7	bias	bias	NOUN
easat-10872	133	8	of	of	ADP
easat-10872	133	9	central	central	ADJ
easat-10872	133	10	tendency	tendency	NOUN
easat-10872	133	11	,	,	PUNCT
easat-10872	133	12	encouraging	encourage	VERB
easat-10872	133	13	participants	participant	NOUN
easat-10872	133	14	to	to	PART
easat-10872	133	15	express	express	VERB
easat-10872	133	16	their	their	PRON
easat-10872	133	17	opinions	opinion	NOUN
easat-10872	133	18	more	more	ADV
easat-10872	133	19	clearly	clearly	ADV
easat-10872	133	20	[	[	X
easat-10872	133	21	27	27	NUM
easat-10872	133	22	]	]	PUNCT
easat-10872	133	23	.	.	PUNCT
easat-10872	134	1	this	this	PRON
easat-10872	134	2	is	be	AUX
easat-10872	134	3	used	use	VERB
easat-10872	134	4	to	to	PART
easat-10872	134	5	assess	assess	VERB
easat-10872	134	6	variables	variable	NOUN
easat-10872	134	7	in	in	ADP
easat-10872	134	8	the	the	DET
easat-10872	134	9	study	study	NOUN
easat-10872	134	10	,	,	PUNCT
easat-10872	134	11	such	such	ADJ
easat-10872	134	12	as	as	ADP
easat-10872	134	13	technological	technological	ADJ
easat-10872	134	14	context	context	NOUN
easat-10872	134	15	,	,	PUNCT
easat-10872	134	16	organizational	organizational	ADJ
easat-10872	134	17	context	context	NOUN
easat-10872	134	18	,	,	PUNCT
easat-10872	134	19	environmental	environmental	ADJ
easat-10872	134	20	context	context	NOUN
easat-10872	134	21	,	,	PUNCT
easat-10872	134	22	adoption	adoption	NOUN
easat-10872	134	23	of	of	ADP
easat-10872	134	24	caats	caat	NOUN
easat-10872	134	25	,	,	PUNCT
easat-10872	134	26	and	and	CCONJ
easat-10872	134	27	audit	audit	NOUN
easat-10872	134	28	quality	quality	NOUN
easat-10872	134	29	.	.	PUNCT
easat-10872	135	1	furthermore	furthermore	ADV
easat-10872	135	2	,	,	PUNCT
easat-10872	135	3	the	the	DET
easat-10872	135	4	decisions	decision	NOUN
easat-10872	135	5	on	on	ADP
easat-10872	135	6	how	how	SCONJ
easat-10872	135	7	many	many	ADJ
easat-10872	135	8	participants	participant	NOUN
easat-10872	135	9	to	to	PART
easat-10872	135	10	use	use	VERB
easat-10872	135	11	and	and	CCONJ
easat-10872	135	12	the	the	DET
easat-10872	135	13	type	type	NOUN
easat-10872	135	14	of	of	ADP
easat-10872	135	15	scale	scale	NOUN
easat-10872	135	16	to	to	PART
easat-10872	135	17	use	use	VERB
easat-10872	135	18	for	for	ADP
easat-10872	135	19	measurement	measurement	NOUN
easat-10872	135	20	were	be	AUX
easat-10872	135	21	basically	basically	ADV
easat-10872	135	22	derived	derive	VERB
easat-10872	135	23	from	from	ADP
easat-10872	135	24	methodological	methodological	ADJ
easat-10872	135	25	considerations	consideration	NOUN
easat-10872	135	26	of	of	ADP
easat-10872	135	27	the	the	DET
easat-10872	135	28	partial	partial	ADJ
easat-10872	135	29	least	least	ADJ
easat-10872	135	30	squares	square	VERB
easat-10872	135	31	structural	structural	ADJ
easat-10872	135	32	equation	equation	NOUN
easat-10872	135	33	modeling	modeling	NOUN
easat-10872	135	34	(	(	PUNCT
easat-10872	135	35	pls	pls	INTJ
easat-10872	135	36	-	-	PUNCT
easat-10872	135	37	sem	sem	NOUN
easat-10872	135	38	)	)	PUNCT
easat-10872	135	39	approach	approach	NOUN
easat-10872	135	40	.	.	PUNCT
easat-10872	136	1	pls	pls	INTJ
easat-10872	136	2	-	-	PUNCT
easat-10872	136	3	sem	sem	PROPN
easat-10872	136	4	was	be	AUX
easat-10872	136	5	the	the	DET
easat-10872	136	6	model	model	NOUN
easat-10872	136	7	resulting	result	VERB
easat-10872	136	8	from	from	ADP
easat-10872	136	9	its	its	PRON
easat-10872	136	10	robustness	robustness	NOUN
easat-10872	136	11	in	in	ADP
easat-10872	136	12	dealing	deal	VERB
easat-10872	136	13	with	with	ADP
easat-10872	136	14	small	small	ADJ
easat-10872	136	15	sample	sample	NOUN
easat-10872	136	16	sizes	size	NOUN
easat-10872	136	17	and	and	CCONJ
easat-10872	136	18	its	its	PRON
easat-10872	136	19	appropriateness	appropriateness	NOUN
easat-10872	136	20	for	for	ADP
easat-10872	136	21	studying	study	VERB
easat-10872	136	22	complicated	complicated	ADJ
easat-10872	136	23	and	and	CCONJ
easat-10872	136	24	exploratory	exploratory	ADJ
easat-10872	136	25	models	model	NOUN
easat-10872	136	26	.	.	PUNCT
easat-10872	137	1	the	the	DET
easat-10872	137	2	most	most	ADV
easat-10872	137	3	up	up	ADP
easat-10872	137	4	-	-	PUNCT
easat-10872	137	5	to	to	ADP
easat-10872	137	6	-	-	PUNCT
easat-10872	137	7	date	date	NOUN
easat-10872	137	8	version	version	NOUN
easat-10872	137	9	of	of	ADP
easat-10872	137	10	smartpls	smartpls	PROPN
easat-10872	137	11	software	software	NOUN
easat-10872	137	12	,	,	PUNCT
easat-10872	137	13	smartpls	smartpls	NOUN
easat-10872	137	14	4	4	NUM
easat-10872	137	15	,	,	PUNCT
easat-10872	137	16	will	will	AUX
easat-10872	137	17	be	be	AUX
easat-10872	137	18	adopted	adopt	VERB
easat-10872	137	19	to	to	PART
easat-10872	137	20	maximize	maximize	VERB
easat-10872	137	21	the	the	DET
easat-10872	137	22	effectiveness	effectiveness	NOUN
easat-10872	137	23	of	of	ADP
easat-10872	137	24	the	the	DET
easat-10872	137	25	tool	tool	NOUN
easat-10872	137	26	[	[	X
easat-10872	137	27	28	28	NUM
easat-10872	137	28	]	]	PUNCT
easat-10872	137	29	.	.	PUNCT
easat-10872	138	1	the	the	DET
easat-10872	138	2	research	research	NOUN
easat-10872	138	3	will	will	AUX
easat-10872	138	4	begin	begin	VERB
easat-10872	138	5	with	with	ADP
easat-10872	138	6	a	a	DET
easat-10872	138	7	descriptive	descriptive	ADJ
easat-10872	138	8	statistical	statistical	ADJ
easat-10872	138	9	analysis	analysis	NOUN
easat-10872	138	10	,	,	PUNCT
easat-10872	138	11	followed	follow	VERB
easat-10872	138	12	by	by	ADP
easat-10872	138	13	an	an	DET
easat-10872	138	14	evaluation	evaluation	NOUN
easat-10872	138	15	of	of	ADP
easat-10872	138	16	data	datum	NOUN
easat-10872	138	17	quality	quality	NOUN
easat-10872	138	18	and	and	CCONJ
easat-10872	138	19	measurement	measurement	NOUN
easat-10872	138	20	models	model	NOUN
easat-10872	138	21	.	.	PUNCT
easat-10872	139	1	finally	finally	ADV
easat-10872	139	2	,	,	PUNCT
easat-10872	139	3	hypothesis	hypothesis	NOUN
easat-10872	139	4	testing	testing	NOUN
easat-10872	139	5	will	will	AUX
easat-10872	139	6	be	be	AUX
easat-10872	139	7	conducted	conduct	VERB
easat-10872	139	8	,	,	PUNCT
easat-10872	139	9	including	include	VERB
easat-10872	139	10	the	the	DET
easat-10872	139	11	calculation	calculation	NOUN
easat-10872	139	12	of	of	ADP
easat-10872	139	13	r	r	NOUN
easat-10872	139	14	-	-	PUNCT
easat-10872	139	15	squared	square	VERB
easat-10872	139	16	values	value	NOUN
easat-10872	139	17	and	and	CCONJ
easat-10872	139	18	partial	partial	ADJ
easat-10872	139	19	t	t	NOUN
easat-10872	139	20	-	-	PUNCT
easat-10872	139	21	tests	test	NOUN
easat-10872	139	22	to	to	PART
easat-10872	139	23	assess	assess	VERB
easat-10872	139	24	the	the	DET
easat-10872	139	25	significance	significance	NOUN
easat-10872	139	26	of	of	ADP
easat-10872	139	27	the	the	DET
easat-10872	139	28	relationships	relationship	NOUN
easat-10872	139	29	between	between	ADP
easat-10872	139	30	constructs	construct	NOUN
easat-10872	139	31	.	.	PUNCT
easat-10872	140	1	326	326	NUM
easat-10872	140	2	edelweiss	edelweiss	PROPN
easat-10872	140	3	applied	apply	VERB
easat-10872	140	4	science	science	NOUN
easat-10872	140	5	and	and	CCONJ
easat-10872	140	6	technology	technology	NOUN
easat-10872	140	7	issn	issn	PROPN
easat-10872	140	8	:	:	PUNCT
easat-10872	140	9	2576	2576	NUM
easat-10872	140	10	-	-	SYM
easat-10872	140	11	8484	8484	NUM
easat-10872	140	12	vol	vol	NOUN
easat-10872	140	13	.	.	PROPN
easat-10872	141	1	9	9	NUM
easat-10872	141	2	,	,	PUNCT
easat-10872	141	3	no	no	INTJ
easat-10872	141	4	.	.	NOUN
easat-10872	141	5	11	11	NUM
easat-10872	141	6	:	:	PUNCT
easat-10872	141	7	320	320	NUM
easat-10872	141	8	-	-	SYM
easat-10872	141	9	333	333	NUM
easat-10872	141	10	,	,	PUNCT
easat-10872	141	11	2025	2025	NUM
easat-10872	141	12	doi	doi	NOUN
easat-10872	141	13	:	:	PUNCT
easat-10872	141	14	10.55214/2576	10.55214/2576	NUM
easat-10872	141	15	-	-	SYM
easat-10872	141	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	141	17	©	©	PROPN
easat-10872	141	18	2025	2025	NUM
easat-10872	141	19	by	by	ADP
easat-10872	141	20	the	the	DET
easat-10872	141	21	authors	author	NOUN
easat-10872	141	22	;	;	PUNCT
easat-10872	141	23	licensee	licensee	PROPN
easat-10872	141	24	learning	learning	NOUN
easat-10872	141	25	gate	gate	NOUN
easat-10872	141	26	in	in	ADP
easat-10872	141	27	determining	determine	VERB
easat-10872	141	28	an	an	DET
easat-10872	141	29	appropriate	appropriate	ADJ
easat-10872	141	30	sample	sample	NOUN
easat-10872	141	31	size	size	NOUN
easat-10872	141	32	,	,	PUNCT
easat-10872	141	33	this	this	DET
easat-10872	141	34	study	study	NOUN
easat-10872	141	35	draws	draw	VERB
easat-10872	141	36	upon	upon	SCONJ
easat-10872	141	37	roscoe	roscoe	PROPN
easat-10872	141	38	’s	’s	PART
easat-10872	141	39	rule	rule	NOUN
easat-10872	141	40	of	of	ADP
easat-10872	141	41	thumb	thumb	NOUN
easat-10872	141	42	,	,	PUNCT
easat-10872	141	43	which	which	PRON
easat-10872	141	44	has	have	AUX
easat-10872	141	45	long	long	ADV
easat-10872	141	46	been	be	AUX
easat-10872	141	47	referenced	reference	VERB
easat-10872	141	48	in	in	ADP
easat-10872	141	49	behavioral	behavioral	ADJ
easat-10872	141	50	and	and	CCONJ
easat-10872	141	51	social	social	ADJ
easat-10872	141	52	science	science	NOUN
easat-10872	141	53	research	research	NOUN
easat-10872	141	54	.	.	PUNCT
easat-10872	142	1	roscoe	roscoe	PROPN
easat-10872	142	2	suggests	suggest	VERB
easat-10872	142	3	that	that	SCONJ
easat-10872	142	4	sample	sample	NOUN
easat-10872	142	5	sizes	size	NOUN
easat-10872	142	6	between	between	ADP
easat-10872	142	7	30	30	NUM
easat-10872	142	8	and	and	CCONJ
easat-10872	142	9	500	500	NUM
easat-10872	142	10	participants	participant	NOUN
easat-10872	142	11	are	be	AUX
easat-10872	142	12	generally	generally	ADV
easat-10872	142	13	suitable	suitable	ADJ
easat-10872	142	14	for	for	ADP
easat-10872	142	15	most	most	ADJ
easat-10872	142	16	types	type	NOUN
easat-10872	142	17	of	of	ADP
easat-10872	142	18	studies	study	NOUN
easat-10872	142	19	[	[	X
easat-10872	142	20	29	29	NUM
easat-10872	142	21	]	]	PUNCT
easat-10872	142	22	.	.	PUNCT
easat-10872	143	1	in	in	ADP
easat-10872	143	2	cases	case	NOUN
easat-10872	143	3	involving	involve	VERB
easat-10872	143	4	multivariate	multivariate	NOUN
easat-10872	143	5	analysis	analysis	NOUN
easat-10872	143	6	,	,	PUNCT
easat-10872	143	7	particularly	particularly	ADV
easat-10872	143	8	approaches	approach	NOUN
easat-10872	143	9	like	like	ADP
easat-10872	143	10	partial	partial	ADJ
easat-10872	143	11	least	least	ADJ
easat-10872	143	12	squares	square	NOUN
easat-10872	143	13	structural	structural	ADJ
easat-10872	143	14	equation	equation	NOUN
easat-10872	143	15	modeling	modeling	NOUN
easat-10872	143	16	(	(	PUNCT
easat-10872	143	17	pls	pls	INTJ
easat-10872	143	18	-	-	PUNCT
easat-10872	143	19	sem	sem	NOUN
easat-10872	143	20	)	)	PUNCT
easat-10872	143	21	,	,	PUNCT
easat-10872	143	22	it	it	PRON
easat-10872	143	23	is	be	AUX
easat-10872	143	24	often	often	ADV
easat-10872	143	25	suggested	suggest	VERB
easat-10872	143	26	that	that	SCONJ
easat-10872	143	27	researchers	researcher	NOUN
easat-10872	143	28	use	use	VERB
easat-10872	143	29	a	a	DET
easat-10872	143	30	sample	sample	NOUN
easat-10872	143	31	size	size	NOUN
easat-10872	143	32	that	that	PRON
easat-10872	143	33	is	be	AUX
easat-10872	143	34	at	at	ADV
easat-10872	143	35	least	least	ADJ
easat-10872	143	36	ten	ten	NUM
easat-10872	143	37	times	time	NOUN
easat-10872	143	38	the	the	DET
easat-10872	143	39	number	number	NOUN
easat-10872	143	40	of	of	ADP
easat-10872	143	41	indicators	indicator	NOUN
easat-10872	143	42	for	for	ADP
easat-10872	143	43	the	the	DET
easat-10872	143	44	most	most	ADV
easat-10872	143	45	complex	complex	ADJ
easat-10872	143	46	latent	latent	NOUN
easat-10872	143	47	construct	construct	NOUN
easat-10872	143	48	in	in	ADP
easat-10872	143	49	their	their	PRON
easat-10872	143	50	model	model	NOUN
easat-10872	144	1	[	[	X
easat-10872	144	2	30	30	NUM
easat-10872	144	3	]	]	PUNCT
easat-10872	144	4	.	.	PUNCT
easat-10872	145	1	in	in	ADP
easat-10872	145	2	this	this	DET
easat-10872	145	3	study	study	NOUN
easat-10872	145	4	,	,	PUNCT
easat-10872	145	5	the	the	DET
easat-10872	145	6	constructions	construction	NOUN
easat-10872	145	7	with	with	ADP
easat-10872	145	8	the	the	DET
easat-10872	145	9	highest	high	ADJ
easat-10872	145	10	number	number	NOUN
easat-10872	145	11	of	of	ADP
easat-10872	145	12	indicators	indicator	NOUN
easat-10872	145	13	are	be	AUX
easat-10872	145	14	technological	technological	ADJ
easat-10872	145	15	context	context	NOUN
easat-10872	145	16	,	,	PUNCT
easat-10872	145	17	organizational	organizational	ADJ
easat-10872	145	18	context	context	NOUN
easat-10872	145	19	,	,	PUNCT
easat-10872	145	20	and	and	CCONJ
easat-10872	145	21	environmental	environmental	ADJ
easat-10872	145	22	context	context	NOUN
easat-10872	145	23	,	,	PUNCT
easat-10872	145	24	each	each	PRON
easat-10872	145	25	comprising	comprise	VERB
easat-10872	145	26	six	six	NUM
easat-10872	145	27	measurement	measurement	NOUN
easat-10872	145	28	items	item	NOUN
easat-10872	145	29	.	.	PUNCT
easat-10872	146	1	therefore	therefore	ADV
easat-10872	146	2	,	,	PUNCT
easat-10872	146	3	the	the	DET
easat-10872	146	4	minimum	minimum	ADJ
easat-10872	146	5	sample	sample	NOUN
easat-10872	146	6	size	size	NOUN
easat-10872	146	7	based	base	VERB
easat-10872	146	8	on	on	ADP
easat-10872	146	9	the	the	DET
easat-10872	146	10	“	"	PUNCT
easat-10872	146	11	10	10	NUM
easat-10872	146	12	-	-	PUNCT
easat-10872	146	13	times	time	NOUN
easat-10872	146	14	rule	rule	NOUN
easat-10872	146	15	”	"	PUNCT
easat-10872	146	16	would	would	AUX
easat-10872	146	17	be	be	AUX
easat-10872	146	18	[	[	PUNCT
easat-10872	146	19	31	31	NUM
easat-10872	146	20	]	]	SYM
easat-10872	146	21	:	:	PUNCT
easat-10872	146	22	minimum	minimum	ADJ
easat-10872	146	23	sample	sample	NOUN
easat-10872	146	24	size	size	NOUN
easat-10872	146	25	=	=	NOUN
easat-10872	146	26	10×6	10×6	NUM
easat-10872	146	27	=	=	SYM
easat-10872	146	28	60	60	NUM
easat-10872	146	29	respondents	respondent	NOUN
easat-10872	146	30	.	.	PUNCT
easat-10872	147	1	however	however	ADV
easat-10872	147	2	,	,	PUNCT
easat-10872	147	3	to	to	PART
easat-10872	147	4	enhance	enhance	VERB
easat-10872	147	5	statistical	statistical	ADJ
easat-10872	147	6	reliability	reliability	NOUN
easat-10872	147	7	and	and	CCONJ
easat-10872	147	8	ensure	ensure	VERB
easat-10872	147	9	the	the	DET
easat-10872	147	10	robustness	robustness	NOUN
easat-10872	147	11	of	of	ADP
easat-10872	147	12	the	the	DET
easat-10872	147	13	model	model	NOUN
easat-10872	147	14	estimation	estimation	NOUN
easat-10872	147	15	in	in	ADP
easat-10872	147	16	pls	pls	NOUN
easat-10872	147	17	-	-	PUNCT
easat-10872	147	18	sem	sem	NOUN
easat-10872	147	19	,	,	PUNCT
easat-10872	147	20	the	the	DET
easat-10872	147	21	researcher	researcher	NOUN
easat-10872	147	22	decided	decide	VERB
easat-10872	147	23	to	to	PART
easat-10872	147	24	collect	collect	VERB
easat-10872	147	25	data	datum	NOUN
easat-10872	147	26	from	from	ADP
easat-10872	147	27	at	at	ADP
easat-10872	147	28	least	least	ADV
easat-10872	147	29	100	100	NUM
easat-10872	147	30	respondents	respondent	NOUN
easat-10872	147	31	[	[	X
easat-10872	147	32	30	30	NUM
easat-10872	147	33	]	]	PUNCT
easat-10872	147	34	.	.	PUNCT
easat-10872	148	1	this	this	DET
easat-10872	148	2	approach	approach	NOUN
easat-10872	148	3	aligns	align	VERB
easat-10872	148	4	with	with	ADP
easat-10872	148	5	best	good	ADJ
easat-10872	148	6	practices	practice	NOUN
easat-10872	148	7	in	in	ADP
easat-10872	148	8	sem	sem	NOUN
easat-10872	148	9	research	research	NOUN
easat-10872	148	10	and	and	CCONJ
easat-10872	148	11	helps	help	VERB
easat-10872	148	12	to	to	PART
easat-10872	148	13	address	address	VERB
easat-10872	148	14	potential	potential	ADJ
easat-10872	148	15	issues	issue	NOUN
easat-10872	148	16	such	such	ADJ
easat-10872	148	17	as	as	ADP
easat-10872	148	18	incomplete	incomplete	ADJ
easat-10872	148	19	responses	response	NOUN
easat-10872	148	20	or	or	CCONJ
easat-10872	148	21	non	non	ADJ
easat-10872	148	22	-	-	ADJ
easat-10872	148	23	normal	normal	ADJ
easat-10872	148	24	data	datum	NOUN
easat-10872	148	25	distributions	distribution	NOUN
easat-10872	148	26	.	.	PUNCT
easat-10872	149	1	consequently	consequently	ADV
easat-10872	149	2	,	,	PUNCT
easat-10872	149	3	the	the	DET
easat-10872	149	4	chosen	choose	VERB
easat-10872	149	5	sample	sample	NOUN
easat-10872	149	6	size	size	NOUN
easat-10872	149	7	is	be	AUX
easat-10872	149	8	considered	consider	VERB
easat-10872	149	9	adequate	adequate	ADJ
easat-10872	149	10	for	for	ADP
easat-10872	149	11	meeting	meet	VERB
easat-10872	149	12	both	both	CCONJ
easat-10872	149	13	practical	practical	ADJ
easat-10872	149	14	and	and	CCONJ
easat-10872	149	15	statistical	statistical	ADJ
easat-10872	149	16	considerations	consideration	NOUN
easat-10872	149	17	in	in	ADP
easat-10872	149	18	this	this	DET
easat-10872	149	19	study	study	NOUN
easat-10872	149	20	.	.	PUNCT
easat-10872	150	1	327	327	NUM
easat-10872	150	2	edelweiss	edelweiss	PROPN
easat-10872	150	3	applied	apply	VERB
easat-10872	150	4	science	science	NOUN
easat-10872	150	5	and	and	CCONJ
easat-10872	150	6	technology	technology	NOUN
easat-10872	150	7	issn	issn	PROPN
easat-10872	150	8	:	:	PUNCT
easat-10872	150	9	2576	2576	NUM
easat-10872	150	10	-	-	SYM
easat-10872	150	11	8484	8484	NUM
easat-10872	150	12	vol	vol	NOUN
easat-10872	150	13	.	.	PROPN
easat-10872	151	1	9	9	NUM
easat-10872	151	2	,	,	PUNCT
easat-10872	151	3	no	no	INTJ
easat-10872	151	4	.	.	NOUN
easat-10872	151	5	11	11	NUM
easat-10872	151	6	:	:	PUNCT
easat-10872	151	7	320	320	NUM
easat-10872	151	8	-	-	SYM
easat-10872	151	9	333	333	NUM
easat-10872	151	10	,	,	PUNCT
easat-10872	151	11	2025	2025	NUM
easat-10872	151	12	doi	doi	NOUN
easat-10872	151	13	:	:	PUNCT
easat-10872	151	14	10.55214/2576	10.55214/2576	NUM
easat-10872	151	15	-	-	SYM
easat-10872	151	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	151	17	©	©	PROPN
easat-10872	151	18	2025	2025	NUM
easat-10872	151	19	by	by	ADP
easat-10872	151	20	the	the	DET
easat-10872	151	21	authors	author	NOUN
easat-10872	151	22	;	;	PUNCT
easat-10872	151	23	licensee	licensee	PROPN
easat-10872	151	24	learning	learn	VERB
easat-10872	151	25	gate	gate	NOUN
easat-10872	151	26	table	table	NOUN
easat-10872	151	27	1	1	NUM
easat-10872	151	28	.	.	PUNCT
easat-10872	151	29	operation	operation	NOUN
easat-10872	151	30	of	of	ADP
easat-10872	151	31	variable	variable	NOUN
easat-10872	151	32	.	.	PUNCT
easat-10872	152	1	operation	operation	NOUN
easat-10872	152	2	variables	variable	VERB
easat-10872	152	3	variable	variable	ADJ
easat-10872	152	4	main	main	ADJ
easat-10872	152	5	indicator	indicator	NOUN
easat-10872	152	6	source	source	NOUN
easat-10872	152	7	technological	technological	ADJ
easat-10872	152	8	context	context	NOUN
easat-10872	152	9	(	(	PUNCT
easat-10872	152	10	tc	tc	NOUN
easat-10872	152	11	)	)	PUNCT
easat-10872	152	12	1	1	NUM
easat-10872	152	13	.	.	PUNCT
easat-10872	153	1	caats	caat	NOUN
easat-10872	153	2	help	help	VERB
easat-10872	153	3	during	during	ADP
easat-10872	153	4	the	the	DET
easat-10872	153	5	audit	audit	NOUN
easat-10872	153	6	process	process	NOUN
easat-10872	153	7	by	by	ADP
easat-10872	153	8	reducing	reduce	VERB
easat-10872	153	9	mistakes	mistake	NOUN
easat-10872	153	10	.	.	PUNCT
easat-10872	154	1	2	2	X
easat-10872	154	2	.	.	NUM
easat-10872	154	3	caats	caat	NOUN
easat-10872	154	4	will	will	AUX
easat-10872	154	5	make	make	VERB
easat-10872	154	6	the	the	DET
easat-10872	154	7	audit	audit	NOUN
easat-10872	154	8	firm	firm	ADJ
easat-10872	154	9	more	more	ADV
easat-10872	154	10	efficient	efficient	ADJ
easat-10872	154	11	.	.	PUNCT
easat-10872	155	1	3	3	X
easat-10872	155	2	.	.	X
easat-10872	155	3	caats	caat	NOUN
easat-10872	155	4	are	be	AUX
easat-10872	155	5	useful	useful	ADJ
easat-10872	155	6	for	for	ADP
easat-10872	155	7	auditors	auditor	NOUN
easat-10872	155	8	in	in	ADP
easat-10872	155	9	their	their	PRON
easat-10872	155	10	audit	audit	NOUN
easat-10872	155	11	tasks	task	NOUN
easat-10872	155	12	.	.	PUNCT
easat-10872	156	1	4	4	X
easat-10872	156	2	.	.	X
easat-10872	156	3	caats	caat	NOUN
easat-10872	156	4	work	work	VERB
easat-10872	156	5	well	well	ADV
easat-10872	156	6	with	with	ADP
easat-10872	156	7	the	the	DET
easat-10872	156	8	firm	firm	NOUN
easat-10872	156	9	’s	’s	PART
easat-10872	156	10	existing	exist	VERB
easat-10872	156	11	audit	audit	NOUN
easat-10872	156	12	methods	method	NOUN
easat-10872	156	13	.	.	PUNCT
easat-10872	157	1	5	5	X
easat-10872	157	2	.	.	PUNCT
easat-10872	157	3	the	the	DET
easat-10872	157	4	benefits	benefit	NOUN
easat-10872	157	5	of	of	ADP
easat-10872	157	6	using	use	VERB
easat-10872	157	7	caats	caat	NOUN
easat-10872	157	8	are	be	AUX
easat-10872	157	9	greater	great	ADJ
easat-10872	157	10	than	than	ADP
easat-10872	157	11	the	the	DET
easat-10872	157	12	initial	initial	ADJ
easat-10872	157	13	cost	cost	NOUN
easat-10872	157	14	.	.	PUNCT
easat-10872	158	1	6	6	X
easat-10872	158	2	.	.	X
easat-10872	158	3	caats	caat	NOUN
easat-10872	158	4	fit	fit	VERB
easat-10872	158	5	well	well	ADV
easat-10872	158	6	with	with	ADP
easat-10872	158	7	the	the	DET
easat-10872	158	8	firm	firm	NOUN
easat-10872	158	9	’s	’s	PART
easat-10872	158	10	current	current	ADJ
easat-10872	158	11	work	work	NOUN
easat-10872	158	12	processes	process	NOUN
easat-10872	158	13	.	.	PUNCT
easat-10872	159	1	ramen	raman	NOUN
easat-10872	159	2	et	et	PROPN
easat-10872	159	3	al	al	PROPN
easat-10872	159	4	.	.	PUNCT
easat-10872	160	1	[	[	X
easat-10872	160	2	13	13	NUM
easat-10872	160	3	]	]	PUNCT
easat-10872	160	4	and	and	CCONJ
easat-10872	160	5	rosli	rosli	VERB
easat-10872	160	6	et	et	PROPN
easat-10872	160	7	al	al	PROPN
easat-10872	160	8	.	.	PUNCT
easat-10872	161	1	[	[	X
easat-10872	161	2	17	17	NUM
easat-10872	161	3	]	]	X
easat-10872	161	4	organizational	organizational	ADJ
easat-10872	161	5	context	context	NOUN
easat-10872	161	6	(	(	PUNCT
easat-10872	161	7	oc	oc	NOUN
easat-10872	161	8	)	)	PUNCT
easat-10872	161	9	1	1	NUM
easat-10872	161	10	.	.	PUNCT
easat-10872	162	1	our	our	PRON
easat-10872	162	2	employees	employee	NOUN
easat-10872	162	3	are	be	AUX
easat-10872	162	4	knowledgeable	knowledgeable	ADJ
easat-10872	162	5	in	in	ADP
easat-10872	162	6	using	use	VERB
easat-10872	162	7	the	the	DET
easat-10872	162	8	results	result	NOUN
easat-10872	162	9	generated	generate	VERB
easat-10872	162	10	by	by	ADP
easat-10872	162	11	caats	caat	NOUN
easat-10872	162	12	.	.	PUNCT
easat-10872	163	1	2	2	X
easat-10872	163	2	.	.	X
easat-10872	163	3	employees	employee	NOUN
easat-10872	163	4	possess	possess	VERB
easat-10872	163	5	the	the	DET
easat-10872	163	6	skills	skill	NOUN
easat-10872	163	7	needed	need	VERB
easat-10872	163	8	to	to	PART
easat-10872	163	9	carry	carry	VERB
easat-10872	163	10	out	out	ADP
easat-10872	163	11	caats	caat	NOUN
easat-10872	163	12	implementation	implementation	NOUN
easat-10872	163	13	effectively	effectively	ADV
easat-10872	163	14	.	.	PUNCT
easat-10872	164	1	3	3	X
easat-10872	164	2	.	.	X
easat-10872	164	3	top	top	ADJ
easat-10872	164	4	management	management	NOUN
easat-10872	164	5	allocates	allocate	VERB
easat-10872	164	6	funds	fund	NOUN
easat-10872	164	7	for	for	ADP
easat-10872	164	8	caats	caat	NOUN
easat-10872	164	9	adoption	adoption	NOUN
easat-10872	164	10	to	to	PART
easat-10872	164	11	improve	improve	VERB
easat-10872	164	12	audit	audit	NOUN
easat-10872	164	13	quality	quality	NOUN
easat-10872	164	14	.	.	PUNCT
easat-10872	165	1	4	4	X
easat-10872	165	2	.	.	X
easat-10872	165	3	top	top	ADJ
easat-10872	165	4	management	management	NOUN
easat-10872	165	5	actively	actively	ADV
easat-10872	165	6	supports	support	VERB
easat-10872	165	7	the	the	DET
easat-10872	165	8	use	use	NOUN
easat-10872	165	9	of	of	ADP
easat-10872	165	10	caats	caat	NOUN
easat-10872	165	11	in	in	ADP
easat-10872	165	12	audit	audit	NOUN
easat-10872	165	13	tasks	task	NOUN
easat-10872	165	14	.	.	PUNCT
easat-10872	166	1	5	5	X
easat-10872	166	2	.	.	PUNCT
easat-10872	166	3	the	the	DET
easat-10872	166	4	firm	firm	NOUN
easat-10872	166	5	has	have	VERB
easat-10872	166	6	financial	financial	ADJ
easat-10872	166	7	resources	resource	NOUN
easat-10872	166	8	for	for	ADP
easat-10872	166	9	caats	caat	NOUN
easat-10872	166	10	implementation	implementation	NOUN
easat-10872	166	11	.	.	PUNCT
easat-10872	167	1	6	6	X
easat-10872	167	2	.	.	PUNCT
easat-10872	167	3	the	the	DET
easat-10872	167	4	firm	firm	NOUN
easat-10872	167	5	has	have	VERB
easat-10872	167	6	systems	system	NOUN
easat-10872	167	7	in	in	ADP
easat-10872	167	8	place	place	NOUN
easat-10872	167	9	to	to	PART
easat-10872	167	10	support	support	VERB
easat-10872	167	11	caats	caat	NOUN
easat-10872	167	12	adoption	adoption	NOUN
easat-10872	167	13	.	.	PUNCT
easat-10872	168	1	ramen	raman	NOUN
easat-10872	168	2	et	et	PROPN
easat-10872	168	3	al	al	PROPN
easat-10872	168	4	.	.	PUNCT
easat-10872	169	1	[	[	X
easat-10872	169	2	13	13	NUM
easat-10872	169	3	]	]	PUNCT
easat-10872	169	4	;	;	PUNCT
easat-10872	169	5	rosli	rosli	VERB
easat-10872	169	6	et	et	PROPN
easat-10872	169	7	al	al	PROPN
easat-10872	169	8	.	.	PUNCT
easat-10872	170	1	[	[	X
easat-10872	170	2	17	17	NUM
easat-10872	170	3	]	]	PUNCT
easat-10872	170	4	and	and	CCONJ
easat-10872	170	5	handoko	handoko	NOUN
easat-10872	170	6	[	[	X
easat-10872	170	7	32	32	NUM
easat-10872	170	8	]	]	X
easat-10872	170	9	environmental	environmental	ADJ
easat-10872	170	10	context	context	NOUN
easat-10872	170	11	(	(	PUNCT
easat-10872	170	12	ec	ec	PROPN
easat-10872	170	13	)	)	PUNCT
easat-10872	170	14	1	1	NUM
easat-10872	170	15	.	.	PUNCT
easat-10872	170	16	without	without	ADP
easat-10872	170	17	caats	caat	NOUN
easat-10872	170	18	,	,	PUNCT
easat-10872	170	19	our	our	PRON
easat-10872	170	20	firm	firm	NOUN
easat-10872	170	21	would	would	AUX
easat-10872	170	22	have	have	AUX
easat-10872	170	23	fallen	fall	VERB
easat-10872	170	24	behind	behind	ADP
easat-10872	170	25	competitors	competitor	NOUN
easat-10872	170	26	.	.	PUNCT
easat-10872	171	1	2	2	X
easat-10872	171	2	.	.	X
easat-10872	171	3	competitors	competitor	NOUN
easat-10872	171	4	using	use	VERB
easat-10872	171	5	caats	caat	NOUN
easat-10872	171	6	have	have	AUX
easat-10872	171	7	gained	gain	VERB
easat-10872	171	8	notable	notable	ADJ
easat-10872	171	9	advantages	advantage	NOUN
easat-10872	171	10	.	.	PUNCT
easat-10872	172	1	3	3	X
easat-10872	172	2	.	.	X
easat-10872	172	3	most	most	ADJ
easat-10872	172	4	clients	client	NOUN
easat-10872	172	5	manage	manage	VERB
easat-10872	172	6	large	large	ADJ
easat-10872	172	7	accounting	accounting	NOUN
easat-10872	172	8	transactions	transaction	NOUN
easat-10872	172	9	.	.	PUNCT
easat-10872	173	1	4	4	X
easat-10872	173	2	.	.	X
easat-10872	173	3	many	many	ADJ
easat-10872	173	4	clients	client	NOUN
easat-10872	173	5	have	have	VERB
easat-10872	173	6	complex	complex	ADJ
easat-10872	173	7	financial	financial	ADJ
easat-10872	173	8	reporting	reporting	NOUN
easat-10872	173	9	systems	system	NOUN
easat-10872	173	10	.	.	PUNCT
easat-10872	174	1	5	5	X
easat-10872	174	2	.	.	X
easat-10872	174	3	the	the	DET
easat-10872	174	4	caats	caat	NOUN
easat-10872	174	5	provider	provider	NOUN
easat-10872	174	6	advises	advise	NOUN
easat-10872	174	7	on	on	ADP
easat-10872	174	8	its	its	PRON
easat-10872	174	9	benefits	benefit	NOUN
easat-10872	174	10	.	.	PUNCT
easat-10872	175	1	6	6	X
easat-10872	175	2	.	.	X
easat-10872	175	3	the	the	DET
easat-10872	175	4	caats	caat	NOUN
easat-10872	175	5	provider	provider	NOUN
easat-10872	175	6	trains	train	NOUN
easat-10872	175	7	audit	audit	NOUN
easat-10872	175	8	staff	staff	NOUN
easat-10872	175	9	for	for	ADP
easat-10872	175	10	effective	effective	ADJ
easat-10872	175	11	use	use	NOUN
easat-10872	175	12	.	.	PUNCT
easat-10872	176	1	ramen	raman	NOUN
easat-10872	176	2	et	et	PROPN
easat-10872	176	3	al	al	PROPN
easat-10872	176	4	.	.	PUNCT
easat-10872	177	1	[	[	X
easat-10872	177	2	13	13	NUM
easat-10872	177	3	]	]	PUNCT
easat-10872	177	4	and	and	CCONJ
easat-10872	177	5	rosli	rosli	VERB
easat-10872	177	6	et	et	PROPN
easat-10872	177	7	al	al	PROPN
easat-10872	177	8	.	.	PUNCT
easat-10872	178	1	[	[	X
easat-10872	178	2	17	17	NUM
easat-10872	178	3	]	]	PUNCT
easat-10872	178	4	adoption	adoption	NOUN
easat-10872	178	5	of	of	ADP
easat-10872	178	6	caats	caat	NOUN
easat-10872	178	7	(	(	PUNCT
easat-10872	178	8	aoc	aoc	NOUN
easat-10872	178	9	)	)	PUNCT
easat-10872	178	10	1	1	NUM
easat-10872	178	11	.	.	PUNCT
easat-10872	179	1	auditors	auditor	NOUN
easat-10872	179	2	are	be	AUX
easat-10872	179	3	prepared	prepared	ADJ
easat-10872	179	4	to	to	PART
easat-10872	179	5	incorporate	incorporate	VERB
easat-10872	179	6	caats	caat	NOUN
easat-10872	179	7	into	into	ADP
easat-10872	179	8	their	their	PRON
easat-10872	179	9	daily	daily	ADJ
easat-10872	179	10	audit	audit	NOUN
easat-10872	179	11	tasks	task	NOUN
easat-10872	179	12	.	.	PUNCT
easat-10872	180	1	2	2	X
easat-10872	180	2	.	.	X
easat-10872	180	3	auditors	auditor	NOUN
easat-10872	180	4	frequently	frequently	ADV
easat-10872	180	5	apply	apply	VERB
easat-10872	180	6	caats	caat	NOUN
easat-10872	180	7	in	in	ADP
easat-10872	180	8	their	their	PRON
easat-10872	180	9	audit	audit	NOUN
easat-10872	180	10	tasks	task	NOUN
easat-10872	180	11	.	.	PUNCT
easat-10872	181	1	3	3	X
easat-10872	181	2	.	.	X
easat-10872	181	3	the	the	DET
easat-10872	181	4	firm	firm	NOUN
easat-10872	181	5	's	's	PART
easat-10872	181	6	audit	audit	NOUN
easat-10872	181	7	platforms	platform	NOUN
easat-10872	181	8	are	be	AUX
easat-10872	181	9	equipped	equip	VERB
easat-10872	181	10	to	to	PART
easat-10872	181	11	integrate	integrate	VERB
easat-10872	181	12	caats	caat	NOUN
easat-10872	181	13	.	.	PUNCT
easat-10872	182	1	o’dwyer	o’dwyer	NOUN
easat-10872	182	2	and	and	CCONJ
easat-10872	182	3	bernauer	bernauer	NOUN
easat-10872	183	1	[	[	X
easat-10872	183	2	26	26	NUM
easat-10872	183	3	]	]	PUNCT
easat-10872	183	4	and	and	CCONJ
easat-10872	183	5	bierstaker	bierstaker	NOUN
easat-10872	183	6	et	et	PROPN
easat-10872	183	7	al	al	PROPN
easat-10872	183	8	.	.	PUNCT
easat-10872	184	1	[	[	X
easat-10872	184	2	18	18	NUM
easat-10872	184	3	]	]	PUNCT
easat-10872	184	4	audit	audit	NOUN
easat-10872	184	5	quality	quality	NOUN
easat-10872	184	6	(	(	PUNCT
easat-10872	184	7	aq	aq	NOUN
easat-10872	184	8	)	)	PUNCT
easat-10872	184	9	1	1	NUM
easat-10872	184	10	.	.	PUNCT
easat-10872	184	11	caats	caat	NOUN
easat-10872	184	12	will	will	AUX
easat-10872	184	13	improve	improve	VERB
easat-10872	184	14	understanding	understanding	NOUN
easat-10872	184	15	of	of	ADP
easat-10872	184	16	the	the	DET
easat-10872	184	17	entity	entity	NOUN
easat-10872	184	18	’s	’s	PART
easat-10872	184	19	operations	operation	NOUN
easat-10872	184	20	.	.	PUNCT
easat-10872	185	1	2	2	X
easat-10872	185	2	.	.	NUM
easat-10872	185	3	caats	caat	NOUN
easat-10872	185	4	will	will	AUX
easat-10872	185	5	enable	enable	VERB
easat-10872	185	6	thorough	thorough	ADJ
easat-10872	185	7	risk	risk	NOUN
easat-10872	185	8	assessment	assessment	NOUN
easat-10872	185	9	of	of	ADP
easat-10872	185	10	large	large	ADJ
easat-10872	185	11	groups	group	NOUN
easat-10872	185	12	.	.	PUNCT
easat-10872	186	1	3	3	X
easat-10872	186	2	.	.	X
easat-10872	186	3	automating	automate	VERB
easat-10872	186	4	tasks	task	NOUN
easat-10872	186	5	with	with	ADP
easat-10872	186	6	caats	caat	NOUN
easat-10872	186	7	frees	free	VERB
easat-10872	186	8	up	up	ADP
easat-10872	186	9	time	time	NOUN
easat-10872	186	10	for	for	ADP
easat-10872	186	11	more	more	ADJ
easat-10872	186	12	complex	complex	ADJ
easat-10872	186	13	decisions	decision	NOUN
easat-10872	186	14	.	.	PUNCT
easat-10872	187	1	musa	musa	NOUN
easat-10872	187	2	and	and	CCONJ
easat-10872	187	3	lefkir	lefkir	PROPN
easat-10872	187	4	[	[	X
easat-10872	187	5	24	24	NUM
easat-10872	187	6	]	]	SYM
easat-10872	187	7	4	4	NUM
easat-10872	187	8	.	.	NOUN
easat-10872	187	9	result	result	NOUN
easat-10872	187	10	and	and	CCONJ
easat-10872	187	11	discussion	discussion	NOUN
easat-10872	187	12	4.1	4.1	NUM
easat-10872	187	13	.	.	PUNCT
easat-10872	188	1	identity	identity	NOUN
easat-10872	188	2	of	of	ADP
easat-10872	188	3	respondents	respondent	NOUN
easat-10872	188	4	through	through	ADP
easat-10872	188	5	the	the	DET
easat-10872	188	6	use	use	NOUN
easat-10872	188	7	of	of	ADP
easat-10872	188	8	digital	digital	ADJ
easat-10872	188	9	professional	professional	ADJ
easat-10872	188	10	platforms	platform	NOUN
easat-10872	188	11	,	,	PUNCT
easat-10872	188	12	the	the	DET
easat-10872	188	13	questionnaire	questionnaire	NOUN
easat-10872	188	14	was	be	AUX
easat-10872	188	15	distributed	distribute	VERB
easat-10872	188	16	,	,	PUNCT
easat-10872	188	17	and	and	CCONJ
easat-10872	188	18	a	a	DET
easat-10872	188	19	total	total	NOUN
easat-10872	188	20	of	of	ADP
easat-10872	188	21	115	115	NUM
easat-10872	188	22	respondents	respondent	NOUN
easat-10872	188	23	were	be	AUX
easat-10872	188	24	gathered	gather	VERB
easat-10872	188	25	.	.	PUNCT
easat-10872	189	1	referring	refer	VERB
easat-10872	189	2	to	to	ADP
easat-10872	189	3	table	table	NOUN
easat-10872	189	4	2	2	NUM
easat-10872	189	5	,	,	PUNCT
easat-10872	189	6	it	it	PRON
easat-10872	189	7	was	be	AUX
easat-10872	189	8	found	find	VERB
easat-10872	189	9	that	that	SCONJ
easat-10872	189	10	most	most	ADJ
easat-10872	189	11	respondents	respondent	NOUN
easat-10872	189	12	were	be	AUX
easat-10872	189	13	male	male	ADJ
easat-10872	189	14	and	and	CCONJ
easat-10872	189	15	relatively	relatively	ADV
easat-10872	189	16	young	young	ADJ
easat-10872	189	17	,	,	PUNCT
easat-10872	189	18	with	with	ADP
easat-10872	189	19	the	the	DET
easat-10872	189	20	majority	majority	NOUN
easat-10872	189	21	being	be	AUX
easat-10872	189	22	30	30	NUM
easat-10872	189	23	years	year	NOUN
easat-10872	189	24	old	old	ADJ
easat-10872	189	25	or	or	CCONJ
easat-10872	189	26	younger	young	ADJ
easat-10872	189	27	.	.	PUNCT
easat-10872	190	1	in	in	ADP
easat-10872	190	2	terms	term	NOUN
easat-10872	190	3	of	of	ADP
easat-10872	190	4	their	their	PRON
easat-10872	190	5	positions	position	NOUN
easat-10872	190	6	,	,	PUNCT
easat-10872	190	7	the	the	DET
easat-10872	190	8	largest	large	ADJ
easat-10872	190	9	group	group	NOUN
easat-10872	190	10	by	by	ADP
easat-10872	190	11	far	far	ADV
easat-10872	190	12	was	be	AUX
easat-10872	190	13	associate	associate	ADJ
easat-10872	190	14	auditors	auditor	NOUN
easat-10872	190	15	.	.	PUNCT
easat-10872	191	1	328	328	NUM
easat-10872	191	2	edelweiss	edelweiss	PROPN
easat-10872	191	3	applied	apply	VERB
easat-10872	191	4	science	science	NOUN
easat-10872	191	5	and	and	CCONJ
easat-10872	191	6	technology	technology	NOUN
easat-10872	191	7	issn	issn	PROPN
easat-10872	191	8	:	:	PUNCT
easat-10872	191	9	2576	2576	NUM
easat-10872	191	10	-	-	SYM
easat-10872	191	11	8484	8484	NUM
easat-10872	191	12	vol	vol	NOUN
easat-10872	191	13	.	.	PROPN
easat-10872	192	1	9	9	NUM
easat-10872	192	2	,	,	PUNCT
easat-10872	192	3	no	no	INTJ
easat-10872	192	4	.	.	NOUN
easat-10872	192	5	11	11	NUM
easat-10872	192	6	:	:	PUNCT
easat-10872	192	7	320	320	NUM
easat-10872	192	8	-	-	SYM
easat-10872	192	9	333	333	NUM
easat-10872	192	10	,	,	PUNCT
easat-10872	192	11	2025	2025	NUM
easat-10872	192	12	doi	doi	NOUN
easat-10872	192	13	:	:	PUNCT
easat-10872	192	14	10.55214/2576	10.55214/2576	NUM
easat-10872	192	15	-	-	SYM
easat-10872	192	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	192	17	©	©	PROPN
easat-10872	192	18	2025	2025	NUM
easat-10872	192	19	by	by	ADP
easat-10872	192	20	the	the	DET
easat-10872	192	21	authors	author	NOUN
easat-10872	192	22	;	;	PUNCT
easat-10872	192	23	licensee	licensee	PROPN
easat-10872	192	24	learning	learn	VERB
easat-10872	192	25	gate	gate	NOUN
easat-10872	192	26	table	table	NOUN
easat-10872	192	27	2	2	NUM
easat-10872	192	28	.	.	X
easat-10872	192	29	identity	identity	NOUN
easat-10872	192	30	of	of	ADP
easat-10872	192	31	respondents	respondent	NOUN
easat-10872	192	32	.	.	PUNCT
easat-10872	193	1	gender	gender	NOUN
easat-10872	193	2	amount	amount	NOUN
easat-10872	193	3	age	age	NOUN
easat-10872	193	4	amount	amount	NOUN
easat-10872	193	5	position	position	NOUN
easat-10872	193	6	amount	amount	NOUN
easat-10872	193	7	work	work	NOUN
easat-10872	193	8	experiences	experience	NOUN
easat-10872	193	9	amount	amount	NOUN
easat-10872	193	10	male	male	NOUN
easat-10872	193	11	77	77	NUM
easat-10872	193	12	21	21	NUM
easat-10872	193	13	30	30	NUM
easat-10872	193	14	years	year	NOUN
easat-10872	193	15	98	98	NUM
easat-10872	193	16	associate	associate	NOUN
easat-10872	193	17	auditor	auditor	NOUN
easat-10872	193	18	73	73	NUM
easat-10872	193	19	1	1	NUM
easat-10872	193	20	-	-	SYM
easat-10872	193	21	5	5	NUM
easat-10872	193	22	years	year	NOUN
easat-10872	193	23	98	98	NUM
easat-10872	193	24	female	female	NOUN
easat-10872	193	25	38	38	NUM
easat-10872	193	26	31	31	NUM
easat-10872	193	27	40	40	NUM
easat-10872	193	28	years	year	NOUN
easat-10872	193	29	12	12	NUM
easat-10872	193	30	senior	senior	ADJ
easat-10872	193	31	associate	associate	ADJ
easat-10872	193	32	auditor	auditor	NOUN
easat-10872	193	33	25	25	NUM
easat-10872	193	34	6	6	NUM
easat-10872	193	35	-	-	SYM
easat-10872	193	36	10	10	NUM
easat-10872	193	37	years	year	NOUN
easat-10872	193	38	7	7	NUM
easat-10872	193	39	41	41	NUM
easat-10872	193	40	50	50	NUM
easat-10872	193	41	years	year	NOUN
easat-10872	193	42	2	2	NUM
easat-10872	193	43	manager	manager	NOUN
easat-10872	193	44	/	/	SYM
easat-10872	193	45	supervisor	supervisor	NOUN
easat-10872	193	46	auditor	auditor	NOUN
easat-10872	193	47	11	11	NUM
easat-10872	193	48	10	10	NUM
easat-10872	193	49	-	-	SYM
easat-10872	193	50	15	15	NUM
easat-10872	193	51	years	year	NOUN
easat-10872	193	52	5	5	NUM
easat-10872	193	53	>	>	SYM
easat-10872	193	54	50	50	NUM
easat-10872	193	55	years	year	NOUN
easat-10872	193	56	3	3	NUM
easat-10872	193	57	partner	partner	NOUN
easat-10872	193	58	6	6	NUM
easat-10872	193	59	>	>	SYM
easat-10872	193	60	15	15	NUM
easat-10872	193	61	years	year	NOUN
easat-10872	193	62	5	5	NUM
easat-10872	193	63	4.2	4.2	NUM
easat-10872	193	64	.	.	PUNCT
easat-10872	194	1	outer	outer	ADJ
easat-10872	194	2	model	model	NOUN
easat-10872	194	3	test	test	NOUN
easat-10872	194	4	to	to	PART
easat-10872	194	5	evaluate	evaluate	VERB
easat-10872	194	6	the	the	DET
easat-10872	194	7	measurement	measurement	NOUN
easat-10872	194	8	model	model	NOUN
easat-10872	194	9	,	,	PUNCT
easat-10872	194	10	the	the	DET
easat-10872	194	11	outer	outer	ADJ
easat-10872	194	12	loadings	loading	NOUN
easat-10872	194	13	for	for	ADP
easat-10872	194	14	each	each	DET
easat-10872	194	15	indicator	indicator	NOUN
easat-10872	194	16	were	be	AUX
easat-10872	194	17	reviewed	review	VERB
easat-10872	194	18	.	.	PUNCT
easat-10872	195	1	these	these	DET
easat-10872	195	2	values	value	NOUN
easat-10872	195	3	indicate	indicate	VERB
easat-10872	195	4	the	the	DET
easat-10872	195	5	extent	extent	NOUN
easat-10872	195	6	to	to	PART
easat-10872	195	7	which	which	PRON
easat-10872	195	8	an	an	DET
easat-10872	195	9	indicator	indicator	NOUN
easat-10872	195	10	aligns	align	VERB
easat-10872	195	11	with	with	ADP
easat-10872	195	12	its	its	PRON
easat-10872	195	13	latent	latent	NOUN
easat-10872	195	14	construct	construct	NOUN
easat-10872	195	15	,	,	PUNCT
easat-10872	195	16	confirming	confirm	VERB
easat-10872	195	17	its	its	PRON
easat-10872	195	18	consistency	consistency	NOUN
easat-10872	195	19	in	in	ADP
easat-10872	195	20	representing	represent	VERB
easat-10872	195	21	the	the	DET
easat-10872	195	22	construct	construct	NOUN
easat-10872	195	23	.	.	PUNCT
easat-10872	196	1	following	follow	VERB
easat-10872	196	2	the	the	DET
easat-10872	196	3	established	establish	VERB
easat-10872	196	4	criterion	criterion	NOUN
easat-10872	196	5	by	by	ADP
easat-10872	196	6	ghozali	ghozali	PROPN
easat-10872	196	7	[	[	X
easat-10872	196	8	33	33	NUM
easat-10872	196	9	]	]	PUNCT
easat-10872	196	10	,	,	PUNCT
easat-10872	196	11	the	the	DET
easat-10872	196	12	loadings	loading	NOUN
easat-10872	196	13	above	above	ADP
easat-10872	196	14	0.7	0.7	NUM
easat-10872	196	15	indicate	indicate	VERB
easat-10872	196	16	a	a	DET
easat-10872	196	17	strong	strong	ADJ
easat-10872	196	18	representation	representation	NOUN
easat-10872	196	19	and	and	CCONJ
easat-10872	196	20	should	should	AUX
easat-10872	196	21	be	be	AUX
easat-10872	196	22	kept	keep	VERB
easat-10872	196	23	in	in	ADP
easat-10872	196	24	the	the	DET
easat-10872	196	25	model	model	NOUN
easat-10872	196	26	.	.	PUNCT
easat-10872	197	1	furthermore	furthermore	ADV
easat-10872	197	2	,	,	PUNCT
easat-10872	197	3	a	a	DET
easat-10872	197	4	loading	loading	NOUN
easat-10872	197	5	falling	fall	VERB
easat-10872	197	6	in	in	ADP
easat-10872	197	7	the	the	DET
easat-10872	197	8	0.50	0.50	NUM
easat-10872	197	9	to	to	ADP
easat-10872	197	10	0.7	0.7	NUM
easat-10872	197	11	range	range	NOUN
easat-10872	197	12	is	be	AUX
easat-10872	197	13	typically	typically	ADV
easat-10872	197	14	deemed	deem	VERB
easat-10872	197	15	adequate	adequate	ADJ
easat-10872	197	16	,	,	PUNCT
easat-10872	197	17	whereas	whereas	SCONJ
easat-10872	197	18	a	a	DET
easat-10872	197	19	value	value	NOUN
easat-10872	197	20	below	below	ADP
easat-10872	197	21	0.50	0.50	NUM
easat-10872	197	22	suggests	suggest	VERB
easat-10872	197	23	the	the	DET
easat-10872	197	24	indicator	indicator	NOUN
easat-10872	197	25	is	be	AUX
easat-10872	197	26	a	a	DET
easat-10872	197	27	poor	poor	ADJ
easat-10872	197	28	representation	representation	NOUN
easat-10872	197	29	of	of	ADP
easat-10872	197	30	the	the	DET
easat-10872	197	31	construct	construct	NOUN
easat-10872	197	32	and	and	CCONJ
easat-10872	197	33	therefore	therefore	ADV
easat-10872	197	34	should	should	AUX
easat-10872	197	35	be	be	AUX
easat-10872	197	36	removed	remove	VERB
easat-10872	197	37	from	from	ADP
easat-10872	197	38	the	the	DET
easat-10872	197	39	model	model	NOUN
easat-10872	198	1	[	[	X
easat-10872	198	2	34	34	NUM
easat-10872	198	3	]	]	PUNCT
easat-10872	198	4	.	.	PUNCT
easat-10872	199	1	as	as	SCONJ
easat-10872	199	2	shown	show	VERB
easat-10872	199	3	in	in	ADP
easat-10872	199	4	table	table	NOUN
easat-10872	199	5	3	3	NUM
easat-10872	199	6	,	,	PUNCT
easat-10872	199	7	the	the	DET
easat-10872	199	8	outer	outer	ADJ
easat-10872	199	9	model	model	NOUN
easat-10872	199	10	test	test	NOUN
easat-10872	199	11	confirmed	confirm	VERB
easat-10872	199	12	that	that	SCONJ
easat-10872	199	13	all	all	DET
easat-10872	199	14	outer	outer	ADJ
easat-10872	199	15	loading	loading	NOUN
easat-10872	199	16	values	value	NOUN
easat-10872	199	17	surpassed	surpass	VERB
easat-10872	199	18	the	the	DET
easat-10872	199	19	0.50	0.50	NUM
easat-10872	199	20	threshold	threshold	NOUN
easat-10872	199	21	,	,	PUNCT
easat-10872	199	22	with	with	ADP
easat-10872	199	23	the	the	DET
easat-10872	199	24	lowest	low	ADJ
easat-10872	199	25	value	value	NOUN
easat-10872	199	26	recorded	record	VERB
easat-10872	199	27	at	at	ADP
easat-10872	199	28	0.572	0.572	NUM
easat-10872	199	29	(	(	PUNCT
easat-10872	199	30	ec1	ec1	PROPN
easat-10872	199	31	)	)	PUNCT
easat-10872	199	32	.	.	PUNCT
easat-10872	200	1	consequently	consequently	ADV
easat-10872	200	2	,	,	PUNCT
easat-10872	200	3	all	all	DET
easat-10872	200	4	indicators	indicator	NOUN
easat-10872	200	5	were	be	AUX
easat-10872	200	6	deemed	deem	VERB
easat-10872	200	7	reliable	reliable	ADJ
easat-10872	200	8	and	and	CCONJ
easat-10872	200	9	were	be	AUX
easat-10872	200	10	utilized	utilize	VERB
easat-10872	200	11	in	in	ADP
easat-10872	200	12	the	the	DET
easat-10872	200	13	further	further	ADJ
easat-10872	200	14	stages	stage	NOUN
easat-10872	200	15	of	of	ADP
easat-10872	200	16	analysis	analysis	NOUN
easat-10872	200	17	.	.	PUNCT
easat-10872	201	1	table	table	NOUN
easat-10872	201	2	3	3	NUM
easat-10872	201	3	.	.	PUNCT
easat-10872	201	4	outer	outer	ADJ
easat-10872	201	5	model	model	NOUN
easat-10872	201	6	test	test	NOUN
easat-10872	201	7	.	.	PUNCT
easat-10872	202	1	indicator	indicator	NOUN
easat-10872	202	2	outer	outer	ADJ
easat-10872	202	3	loading	loading	NOUN
easat-10872	202	4	indicator	indicator	NOUN
easat-10872	202	5	outer	outer	ADJ
easat-10872	202	6	loading	loading	NOUN
easat-10872	202	7	indicator	indicator	NOUN
easat-10872	202	8	outer	outer	ADJ
easat-10872	202	9	loading	loading	NOUN
easat-10872	202	10	indicator	indicator	NOUN
easat-10872	202	11	outer	outer	ADJ
easat-10872	202	12	loading	loading	NOUN
easat-10872	202	13	indicator	indicator	NOUN
easat-10872	202	14	outer	outer	ADJ
easat-10872	202	15	loading	load	VERB
easat-10872	202	16	aoc1	aoc1	PROPN
easat-10872	202	17	0.860	0.860	NUM
easat-10872	202	18	aq1	aq1	VERB
easat-10872	202	19	0.843	0.843	NUM
easat-10872	202	20	ec1	ec1	PROPN
easat-10872	202	21	0.572	0.572	NUM
easat-10872	202	22	oc1	oc1	NOUN
easat-10872	202	23	0.769	0.769	NUM
easat-10872	202	24	tc1	tc1	NOUN
easat-10872	202	25	0.763	0.763	NUM
easat-10872	202	26	aoc2	aoc2	PROPN
easat-10872	202	27	0.906	0.906	NUM
easat-10872	202	28	aq2	aq2	PROPN
easat-10872	202	29	0.890	0.890	NUM
easat-10872	202	30	ec2	ec2	NOUN
easat-10872	202	31	0.718	0.718	NUM
easat-10872	202	32	oc2	oc2	ADP
easat-10872	202	33	0.724	0.724	NUM
easat-10872	202	34	tc2	tc2	NOUN
easat-10872	202	35	0.715	0.715	NUM
easat-10872	202	36	aoc3	aoc3	NOUN
easat-10872	202	37	0.846	0.846	NUM
easat-10872	202	38	aq3	aq3	NOUN
easat-10872	202	39	0.853	0.853	NUM
easat-10872	202	40	ec3	ec3	NOUN
easat-10872	202	41	0.746	0.746	NUM
easat-10872	202	42	oc3	oc3	NOUN
easat-10872	202	43	0.809	0.809	NUM
easat-10872	202	44	tc3	tc3	PROPN
easat-10872	202	45	0.774	0.774	NUM
easat-10872	202	46	ec4	ec4	VERB
easat-10872	202	47	0.693	0.693	NUM
easat-10872	202	48	oc4	oc4	NOUN
easat-10872	202	49	0.869	0.869	NUM
easat-10872	202	50	tc4	tc4	PROPN
easat-10872	202	51	0.828	0.828	NUM
easat-10872	202	52	ec5	ec5	NOUN
easat-10872	202	53	0.793	0.793	NUM
easat-10872	202	54	oc5	oc5	NOUN
easat-10872	202	55	0.849	0.849	NUM
easat-10872	202	56	tc5	tc5	VERB
easat-10872	202	57	0.720	0.720	NUM
easat-10872	202	58	ec6	ec6	NOUN
easat-10872	202	59	0.748	0.748	NUM
easat-10872	202	60	oc6	oc6	NOUN
easat-10872	202	61	0.842	0.842	NUM
easat-10872	202	62	tc6	tc6	NOUN
easat-10872	202	63	0.775	0.775	NUM
easat-10872	202	64	4.3	4.3	NUM
easat-10872	202	65	.	.	PUNCT
easat-10872	203	1	validity	validity	NOUN
easat-10872	203	2	and	and	CCONJ
easat-10872	203	3	reliability	reliability	NOUN
easat-10872	203	4	test	test	NOUN
easat-10872	203	5	to	to	PART
easat-10872	203	6	ensure	ensure	VERB
easat-10872	203	7	confidence	confidence	NOUN
easat-10872	203	8	in	in	ADP
easat-10872	203	9	the	the	DET
easat-10872	203	10	measurements	measurement	NOUN
easat-10872	204	1	,	,	PUNCT
easat-10872	204	2	researchers	researcher	NOUN
easat-10872	204	3	must	must	AUX
easat-10872	204	4	test	test	VERB
easat-10872	204	5	for	for	ADP
easat-10872	204	6	convergent	convergent	NOUN
easat-10872	204	7	validity	validity	NOUN
easat-10872	204	8	.	.	PUNCT
easat-10872	205	1	this	this	DET
easat-10872	205	2	process	process	NOUN
easat-10872	205	3	ensures	ensure	VERB
easat-10872	205	4	that	that	SCONJ
easat-10872	205	5	the	the	DET
easat-10872	205	6	various	various	ADJ
easat-10872	205	7	survey	survey	NOUN
easat-10872	205	8	items	item	NOUN
easat-10872	205	9	assigned	assign	VERB
easat-10872	205	10	to	to	ADP
easat-10872	205	11	the	the	DET
easat-10872	205	12	variables	variable	NOUN
easat-10872	205	13	are	be	AUX
easat-10872	205	14	in	in	ADP
easat-10872	205	15	agreement	agreement	NOUN
easat-10872	205	16	,	,	PUNCT
easat-10872	205	17	collectively	collectively	ADV
easat-10872	205	18	forming	form	VERB
easat-10872	205	19	a	a	DET
easat-10872	205	20	reliable	reliable	ADJ
easat-10872	205	21	and	and	CCONJ
easat-10872	205	22	accurate	accurate	ADJ
easat-10872	205	23	gauge	gauge	NOUN
easat-10872	205	24	of	of	ADP
easat-10872	205	25	the	the	DET
easat-10872	205	26	concept	concept	NOUN
easat-10872	205	27	.	.	PUNCT
easat-10872	206	1	following	follow	VERB
easat-10872	206	2	the	the	DET
easat-10872	206	3	standards	standard	NOUN
easat-10872	206	4	established	establish	VERB
easat-10872	206	5	by	by	ADP
easat-10872	206	6	hair	hair	NOUN
easat-10872	206	7	et	et	PROPN
easat-10872	206	8	al	al	PROPN
easat-10872	206	9	.	.	PUNCT
easat-10872	207	1	[	[	X
easat-10872	207	2	35	35	NUM
easat-10872	207	3	]	]	SYM
easat-10872	207	4	two	two	NUM
easat-10872	207	5	main	main	ADJ
easat-10872	207	6	metrics	metric	NOUN
easat-10872	207	7	were	be	AUX
easat-10872	207	8	tested	test	VERB
easat-10872	207	9	.	.	PUNCT
easat-10872	208	1	the	the	DET
easat-10872	208	2	average	average	ADJ
easat-10872	208	3	variance	variance	NOUN
easat-10872	208	4	extracted	extract	VERB
easat-10872	208	5	(	(	PUNCT
easat-10872	208	6	ave	ave	NOUN
easat-10872	208	7	)	)	PUNCT
easat-10872	208	8	confirms	confirm	VERB
easat-10872	208	9	that	that	SCONJ
easat-10872	208	10	a	a	DET
easat-10872	208	11	construct	construct	NOUN
easat-10872	208	12	explains	explain	VERB
easat-10872	208	13	more	more	ADJ
easat-10872	208	14	than	than	ADP
easat-10872	208	15	half	half	DET
easat-10872	208	16	the	the	DET
easat-10872	208	17	variance	variance	NOUN
easat-10872	208	18	in	in	ADP
easat-10872	208	19	its	its	PRON
easat-10872	208	20	questions	question	NOUN
easat-10872	208	21	,	,	PUNCT
easat-10872	208	22	with	with	ADP
easat-10872	208	23	a	a	DET
easat-10872	208	24	threshold	threshold	NOUN
easat-10872	208	25	of	of	ADP
easat-10872	208	26	higher	high	ADJ
easat-10872	208	27	than	than	ADP
easat-10872	208	28	0.50	0.50	NUM
easat-10872	208	29	,	,	PUNCT
easat-10872	208	30	while	while	SCONJ
easat-10872	208	31	composite	composite	ADJ
easat-10872	208	32	reliability	reliability	NOUN
easat-10872	208	33	checks	check	NOUN
easat-10872	208	34	for	for	ADP
easat-10872	208	35	internal	internal	ADJ
easat-10872	208	36	consistency	consistency	NOUN
easat-10872	208	37	with	with	ADP
easat-10872	208	38	a	a	DET
easat-10872	208	39	threshold	threshold	NOUN
easat-10872	208	40	of	of	ADP
easat-10872	208	41	higher	high	ADJ
easat-10872	208	42	than	than	ADP
easat-10872	208	43	0.70	0.70	NUM
easat-10872	208	44	.	.	PUNCT
easat-10872	209	1	all	all	DET
easat-10872	209	2	our	our	PRON
easat-10872	209	3	constructs	construct	NOUN
easat-10872	209	4	scored	score	VERB
easat-10872	209	5	well	well	ADV
easat-10872	209	6	above	above	ADP
easat-10872	209	7	these	these	DET
easat-10872	209	8	minimums	minimum	NOUN
easat-10872	209	9	,	,	PUNCT
easat-10872	209	10	confirming	confirm	VERB
easat-10872	209	11	their	their	PRON
easat-10872	209	12	reliability	reliability	NOUN
easat-10872	209	13	for	for	ADP
easat-10872	209	14	our	our	PRON
easat-10872	209	15	analysis	analysis	NOUN
easat-10872	209	16	,	,	PUNCT
easat-10872	209	17	as	as	SCONJ
easat-10872	209	18	can	can	AUX
easat-10872	209	19	be	be	AUX
easat-10872	209	20	seen	see	VERB
easat-10872	209	21	from	from	ADP
easat-10872	209	22	table	table	NOUN
easat-10872	209	23	4	4	NUM
easat-10872	209	24	.	.	PUNCT
easat-10872	209	25	table	table	NOUN
easat-10872	209	26	4	4	NUM
easat-10872	209	27	.	.	PUNCT
easat-10872	210	1	convergent	convergent	ADJ
easat-10872	210	2	validity	validity	NOUN
easat-10872	210	3	.	.	PUNCT
easat-10872	211	1	variable	variable	ADJ
easat-10872	211	2	composite	composite	ADJ
easat-10872	211	3	reliability	reliability	NOUN
easat-10872	211	4	(	(	PUNCT
easat-10872	211	5	rho	rho	ADJ
easat-10872	211	6	-	-	ADJ
easat-10872	211	7	c	c	ADJ
easat-10872	211	8	)	)	PUNCT
easat-10872	211	9	average	average	ADJ
easat-10872	211	10	variance	variance	NOUN
easat-10872	211	11	extracted	extract	VERB
easat-10872	211	12	(	(	PUNCT
easat-10872	211	13	ave	ave	NOUN
easat-10872	211	14	)	)	PUNCT
easat-10872	211	15	aoc	aoc	NOUN
easat-10872	211	16	0.904	0.904	NUM
easat-10872	211	17	0.759	0.759	NUM
easat-10872	211	18	aq	aq	NUM
easat-10872	211	19	0.897	0.897	NUM
easat-10872	211	20	0.744	0.744	NUM
easat-10872	211	21	ec	ec	PROPN
easat-10872	211	22	0.861	0.861	NUM
easat-10872	211	23	0.511	0.511	NUM
easat-10872	211	24	oc	oc	ADP
easat-10872	211	25	0.920	0.920	NUM
easat-10872	211	26	0.660	0.660	NUM
easat-10872	211	27	tc	tc	NUM
easat-10872	211	28	0.893	0.893	NUM
easat-10872	211	29	0.583	0.583	NUM
easat-10872	211	30	the	the	DET
easat-10872	211	31	analysis	analysis	NOUN
easat-10872	211	32	of	of	ADP
easat-10872	211	33	discriminant	discriminant	ADJ
easat-10872	211	34	validity	validity	NOUN
easat-10872	211	35	relies	rely	VERB
easat-10872	211	36	on	on	ADP
easat-10872	211	37	the	the	DET
easat-10872	211	38	heterotrait	heterotrait	NOUN
easat-10872	211	39	-	-	PUNCT
easat-10872	211	40	monotrait	monotrait	NOUN
easat-10872	211	41	(	(	PUNCT
easat-10872	211	42	htmt	htmt	PROPN
easat-10872	211	43	)	)	PUNCT
easat-10872	211	44	ratio	ratio	NOUN
easat-10872	211	45	,	,	PUNCT
easat-10872	211	46	with	with	ADP
easat-10872	211	47	the	the	DET
easat-10872	211	48	results	result	NOUN
easat-10872	211	49	displayed	display	VERB
easat-10872	211	50	in	in	ADP
easat-10872	211	51	table	table	NOUN
easat-10872	211	52	5	5	NUM
easat-10872	211	53	.	.	PUNCT
easat-10872	212	1	the	the	DET
easat-10872	212	2	established	establish	VERB
easat-10872	212	3	benchmark	benchmark	NOUN
easat-10872	212	4	from	from	ADP
easat-10872	212	5	henseler	henseler	PROPN
easat-10872	212	6	et	et	PROPN
easat-10872	212	7	al	al	PROPN
easat-10872	212	8	.	.	PUNCT
easat-10872	213	1	[	[	X
easat-10872	213	2	36	36	NUM
easat-10872	213	3	]	]	PUNCT
easat-10872	213	4	suggests	suggest	VERB
easat-10872	213	5	that	that	SCONJ
easat-10872	213	6	htmt	htmt	ADJ
easat-10872	213	7	values	value	NOUN
easat-10872	213	8	should	should	AUX
easat-10872	213	9	remain	remain	VERB
easat-10872	213	10	below	below	ADP
easat-10872	213	11	0.90	0.90	NUM
easat-10872	213	12	to	to	PART
easat-10872	213	13	confirm	confirm	VERB
easat-10872	213	14	that	that	SCONJ
easat-10872	213	15	each	each	PRON
easat-10872	213	16	construct	construct	VERB
easat-10872	213	17	measures	measure	NOUN
easat-10872	213	18	a	a	DET
easat-10872	213	19	truly	truly	ADV
easat-10872	213	20	distinct	distinct	ADJ
easat-10872	213	21	concept	concept	NOUN
easat-10872	213	22	.	.	PUNCT
easat-10872	214	1	329	329	NUM
easat-10872	214	2	edelweiss	edelweiss	PROPN
easat-10872	214	3	applied	apply	VERB
easat-10872	214	4	science	science	NOUN
easat-10872	214	5	and	and	CCONJ
easat-10872	214	6	technology	technology	NOUN
easat-10872	214	7	issn	issn	PROPN
easat-10872	214	8	:	:	PUNCT
easat-10872	214	9	2576	2576	NUM
easat-10872	214	10	-	-	SYM
easat-10872	214	11	8484	8484	NUM
easat-10872	214	12	vol	vol	NOUN
easat-10872	214	13	.	.	PROPN
easat-10872	215	1	9	9	NUM
easat-10872	215	2	,	,	PUNCT
easat-10872	215	3	no	no	INTJ
easat-10872	215	4	.	.	NOUN
easat-10872	215	5	11	11	NUM
easat-10872	215	6	:	:	PUNCT
easat-10872	215	7	320	320	NUM
easat-10872	215	8	-	-	SYM
easat-10872	215	9	333	333	NUM
easat-10872	215	10	,	,	PUNCT
easat-10872	215	11	2025	2025	NUM
easat-10872	215	12	doi	doi	NOUN
easat-10872	215	13	:	:	PUNCT
easat-10872	215	14	10.55214/2576	10.55214/2576	NUM
easat-10872	215	15	-	-	SYM
easat-10872	215	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	215	17	©	©	PROPN
easat-10872	215	18	2025	2025	NUM
easat-10872	215	19	by	by	ADP
easat-10872	215	20	the	the	DET
easat-10872	215	21	authors	author	NOUN
easat-10872	215	22	;	;	PUNCT
easat-10872	215	23	licensee	licensee	PROPN
easat-10872	215	24	learning	learn	VERB
easat-10872	215	25	gate	gate	NOUN
easat-10872	215	26	in	in	ADP
easat-10872	215	27	this	this	DET
easat-10872	215	28	study	study	NOUN
easat-10872	215	29	,	,	PUNCT
easat-10872	215	30	all	all	DET
easat-10872	215	31	htmt	htmt	NOUN
easat-10872	215	32	values	value	NOUN
easat-10872	215	33	range	range	VERB
easat-10872	215	34	from	from	ADP
easat-10872	215	35	0.586	0.586	NUM
easat-10872	215	36	to	to	ADP
easat-10872	215	37	0.860	0.860	NUM
easat-10872	215	38	,	,	PUNCT
easat-10872	215	39	falling	fall	VERB
easat-10872	215	40	within	within	ADP
easat-10872	215	41	the	the	DET
easat-10872	215	42	acceptable	acceptable	ADJ
easat-10872	215	43	threshold	threshold	NOUN
easat-10872	215	44	.	.	PUNCT
easat-10872	216	1	this	this	PRON
easat-10872	216	2	confirms	confirm	VERB
easat-10872	216	3	that	that	SCONJ
easat-10872	216	4	the	the	DET
easat-10872	216	5	constructs	construct	NOUN
easat-10872	216	6	are	be	AUX
easat-10872	216	7	distinct	distinct	ADJ
easat-10872	216	8	and	and	CCONJ
easat-10872	216	9	do	do	AUX
easat-10872	216	10	not	not	PART
easat-10872	216	11	overlap	overlap	VERB
easat-10872	216	12	significantly	significantly	ADV
easat-10872	216	13	.	.	PUNCT
easat-10872	217	1	although	although	SCONJ
easat-10872	217	2	the	the	DET
easat-10872	217	3	values	value	NOUN
easat-10872	217	4	between	between	ADP
easat-10872	217	5	aq	aq	PROPN
easat-10872	217	6	–	–	PUNCT
easat-10872	217	7	ec	ec	PROPN
easat-10872	217	8	(	(	PUNCT
easat-10872	217	9	0.844	0.844	NUM
easat-10872	217	10	)	)	PUNCT
easat-10872	217	11	and	and	CCONJ
easat-10872	217	12	aq	aq	X
easat-10872	217	13	–	–	PUNCT
easat-10872	217	14	tc	tc	NUM
easat-10872	217	15	(	(	PUNCT
easat-10872	217	16	0.860	0.860	NUM
easat-10872	217	17	)	)	PUNCT
easat-10872	217	18	approach	approach	NOUN
easat-10872	217	19	the	the	DET
easat-10872	217	20	threshold	threshold	NOUN
easat-10872	217	21	,	,	PUNCT
easat-10872	217	22	they	they	PRON
easat-10872	217	23	remain	remain	VERB
easat-10872	217	24	within	within	ADP
easat-10872	217	25	acceptable	acceptable	ADJ
easat-10872	217	26	limits	limit	NOUN
easat-10872	217	27	,	,	PUNCT
easat-10872	217	28	demonstrating	demonstrate	VERB
easat-10872	217	29	adequate	adequate	ADJ
easat-10872	217	30	discriminant	discriminant	ADJ
easat-10872	217	31	validity	validity	NOUN
easat-10872	217	32	for	for	ADP
easat-10872	217	33	the	the	DET
easat-10872	217	34	model	model	NOUN
easat-10872	217	35	.	.	PUNCT
easat-10872	218	1	table	table	NOUN
easat-10872	218	2	5	5	NUM
easat-10872	218	3	.	.	PUNCT
easat-10872	218	4	heterotrait	heterotrait	NOUN
easat-10872	218	5	-	-	PUNCT
easat-10872	218	6	monotrait	monotrait	NOUN
easat-10872	218	7	ratio	ratio	NOUN
easat-10872	218	8	.	.	PUNCT
easat-10872	219	1	variable	variable	ADJ
easat-10872	219	2	aoc	aoc	PROPN
easat-10872	219	3	aq	aq	X
easat-10872	219	4	ec	ec	PROPN
easat-10872	219	5	oc	oc	X
easat-10872	219	6	tc	tc	NUM
easat-10872	219	7	aoc	aoc	NOUN
easat-10872	219	8	aq	aq	VERB
easat-10872	219	9	0.784	0.784	NUM
easat-10872	219	10	ec	ec	PROPN
easat-10872	219	11	0.689	0.689	NUM
easat-10872	219	12	0.844	0.844	NUM
easat-10872	219	13	oc	oc	ADP
easat-10872	219	14	0.826	0.826	NUM
easat-10872	219	15	0.727	0.727	NUM
easat-10872	219	16	0.647	0.647	NUM
easat-10872	219	17	tc	tc	NUM
easat-10872	219	18	0.701	0.701	NUM
easat-10872	219	19	0.860	0.860	NUM
easat-10872	219	20	0.695	0.695	NUM
easat-10872	219	21	0.586	0.586	NUM
easat-10872	219	22	4.4	4.4	NUM
easat-10872	219	23	.	.	PUNCT
easat-10872	220	1	coefficient	coefficient	NOUN
easat-10872	220	2	determination	determination	NOUN
easat-10872	220	3	test	test	NOUN
easat-10872	220	4	table	table	NOUN
easat-10872	220	5	6	6	NUM
easat-10872	220	6	presents	present	VERB
easat-10872	220	7	the	the	DET
easat-10872	220	8	r	r	NOUN
easat-10872	220	9	-	-	PUNCT
easat-10872	220	10	squared	square	VERB
easat-10872	220	11	(	(	PUNCT
easat-10872	220	12	r²	r²	NOUN
easat-10872	220	13	)	)	PUNCT
easat-10872	220	14	and	and	CCONJ
easat-10872	220	15	adjusted	adjust	VERB
easat-10872	220	16	r	r	NOUN
easat-10872	220	17	-	-	PUNCT
easat-10872	220	18	squared	square	VERB
easat-10872	220	19	values	value	NOUN
easat-10872	220	20	,	,	PUNCT
easat-10872	220	21	which	which	PRON
easat-10872	220	22	indicate	indicate	VERB
easat-10872	220	23	how	how	SCONJ
easat-10872	220	24	well	well	ADV
easat-10872	220	25	the	the	DET
easat-10872	220	26	model	model	NOUN
easat-10872	220	27	explains	explain	VERB
easat-10872	220	28	the	the	DET
easat-10872	220	29	variance	variance	NOUN
easat-10872	220	30	in	in	ADP
easat-10872	220	31	the	the	DET
easat-10872	220	32	dependent	dependent	ADJ
easat-10872	220	33	variables	variable	NOUN
easat-10872	220	34	.	.	PUNCT
easat-10872	221	1	the	the	DET
easat-10872	221	2	r²	r²	NOUN
easat-10872	221	3	value	value	NOUN
easat-10872	221	4	shows	show	VERB
easat-10872	221	5	the	the	DET
easat-10872	221	6	proportion	proportion	NOUN
easat-10872	221	7	of	of	ADP
easat-10872	221	8	variance	variance	NOUN
easat-10872	221	9	explained	explain	VERB
easat-10872	221	10	,	,	PUNCT
easat-10872	221	11	while	while	SCONJ
easat-10872	221	12	the	the	DET
easat-10872	221	13	adjusted	adjust	VERB
easat-10872	221	14	r²	r²	NOUN
easat-10872	221	15	provides	provide	VERB
easat-10872	221	16	a	a	DET
easat-10872	221	17	more	more	ADV
easat-10872	221	18	conservative	conservative	ADJ
easat-10872	221	19	estimate	estimate	NOUN
easat-10872	221	20	that	that	PRON
easat-10872	221	21	accounts	account	VERB
easat-10872	221	22	for	for	ADP
easat-10872	221	23	the	the	DET
easat-10872	221	24	number	number	NOUN
easat-10872	221	25	of	of	ADP
easat-10872	221	26	predictors	predictor	NOUN
easat-10872	221	27	.	.	PUNCT
easat-10872	222	1	for	for	ADP
easat-10872	222	2	the	the	DET
easat-10872	222	3	adoption	adoption	NOUN
easat-10872	222	4	of	of	ADP
easat-10872	222	5	caats	caat	NOUN
easat-10872	222	6	(	(	PUNCT
easat-10872	222	7	aoc	aoc	NOUN
easat-10872	222	8	)	)	PUNCT
easat-10872	222	9	,	,	PUNCT
easat-10872	222	10	the	the	DET
easat-10872	222	11	independent	independent	ADJ
easat-10872	222	12	variables	variable	NOUN
easat-10872	222	13	explain	explain	VERB
easat-10872	222	14	approximately	approximately	ADV
easat-10872	222	15	60	60	NUM
easat-10872	222	16	%	%	NOUN
easat-10872	222	17	of	of	ADP
easat-10872	222	18	the	the	DET
easat-10872	222	19	variance	variance	NOUN
easat-10872	222	20	(	(	PUNCT
easat-10872	222	21	r²	r²	NOUN
easat-10872	222	22	=	=	NOUN
easat-10872	222	23	0.605	0.605	NUM
easat-10872	222	24	)	)	PUNCT
easat-10872	222	25	.	.	PUNCT
easat-10872	223	1	for	for	ADP
easat-10872	223	2	audit	audit	NOUN
easat-10872	223	3	quality	quality	NOUN
easat-10872	223	4	(	(	PUNCT
easat-10872	223	5	aq	aq	NOUN
easat-10872	223	6	)	)	PUNCT
easat-10872	223	7	,	,	PUNCT
easat-10872	223	8	the	the	DET
easat-10872	223	9	model	model	NOUN
easat-10872	223	10	explains	explain	VERB
easat-10872	223	11	about	about	ADP
easat-10872	223	12	43	43	NUM
easat-10872	223	13	%	%	NOUN
easat-10872	223	14	of	of	ADP
easat-10872	223	15	the	the	DET
easat-10872	223	16	variance	variance	NOUN
easat-10872	223	17	(	(	PUNCT
easat-10872	223	18	r²	r²	NOUN
easat-10872	223	19	=	=	NOUN
easat-10872	223	20	0.432	0.432	NUM
easat-10872	223	21	)	)	PUNCT
easat-10872	223	22	.	.	PUNCT
easat-10872	224	1	according	accord	VERB
easat-10872	224	2	to	to	ADP
easat-10872	224	3	hair	hair	NOUN
easat-10872	224	4	et	et	PROPN
easat-10872	224	5	al	al	PROPN
easat-10872	224	6	.	.	PUNCT
easat-10872	225	1	[	[	X
easat-10872	225	2	35	35	NUM
easat-10872	225	3	]	]	PUNCT
easat-10872	225	4	,	,	PUNCT
easat-10872	225	5	these	these	DET
easat-10872	225	6	values	value	NOUN
easat-10872	225	7	suggest	suggest	VERB
easat-10872	225	8	the	the	DET
easat-10872	225	9	model	model	NOUN
easat-10872	225	10	demonstrates	demonstrate	VERB
easat-10872	225	11	moderate	moderate	ADJ
easat-10872	225	12	to	to	ADP
easat-10872	225	13	substantial	substantial	ADJ
easat-10872	225	14	explanatory	explanatory	ADJ
easat-10872	225	15	power	power	NOUN
easat-10872	225	16	.	.	PUNCT
easat-10872	226	1	the	the	DET
easat-10872	226	2	close	close	ADJ
easat-10872	226	3	alignment	alignment	NOUN
easat-10872	226	4	between	between	ADP
easat-10872	226	5	r²	r²	NOUN
easat-10872	226	6	and	and	CCONJ
easat-10872	226	7	adjusted	adjust	VERB
easat-10872	226	8	r²	r²	NOUN
easat-10872	226	9	values	value	NOUN
easat-10872	226	10	further	far	ADV
easat-10872	226	11	supports	support	VERB
easat-10872	226	12	the	the	DET
easat-10872	226	13	reliability	reliability	NOUN
easat-10872	226	14	of	of	ADP
easat-10872	226	15	these	these	DET
easat-10872	226	16	findings	finding	NOUN
easat-10872	226	17	.	.	PUNCT
easat-10872	227	1	table	table	NOUN
easat-10872	227	2	6	6	NUM
easat-10872	227	3	.	.	PUNCT
easat-10872	228	1	coefficient	coefficient	NOUN
easat-10872	228	2	of	of	ADP
easat-10872	228	3	determination	determination	NOUN
easat-10872	228	4	.	.	PUNCT
easat-10872	229	1	variable	variable	ADJ
easat-10872	229	2	r	r	NOUN
easat-10872	229	3	-	-	PUNCT
easat-10872	229	4	square	square	ADJ
easat-10872	229	5	r	r	NOUN
easat-10872	229	6	-	-	PUNCT
easat-10872	229	7	square	square	ADJ
easat-10872	229	8	adjusted	adjust	VERB
easat-10872	229	9	aoc	aoc	NOUN
easat-10872	229	10	0.605	0.605	NUM
easat-10872	229	11	0.594	0.594	NUM
easat-10872	229	12	aq	aq	NOUN
easat-10872	229	13	0.432	0.432	NUM
easat-10872	229	14	0.427	0.427	NUM
easat-10872	229	15	4.5	4.5	NUM
easat-10872	229	16	.	.	PUNCT
easat-10872	230	1	hypothesis	hypothesis	NOUN
easat-10872	230	2	testing	test	VERB
easat-10872	230	3	the	the	DET
easat-10872	230	4	results	result	NOUN
easat-10872	230	5	of	of	ADP
easat-10872	230	6	the	the	DET
easat-10872	230	7	path	path	NOUN
easat-10872	230	8	analysis	analysis	NOUN
easat-10872	230	9	in	in	ADP
easat-10872	230	10	this	this	DET
easat-10872	230	11	study	study	NOUN
easat-10872	230	12	are	be	AUX
easat-10872	230	13	displayed	display	VERB
easat-10872	230	14	in	in	ADP
easat-10872	230	15	figure	figure	NOUN
easat-10872	230	16	2	2	NUM
easat-10872	230	17	,	,	PUNCT
easat-10872	230	18	while	while	SCONJ
easat-10872	230	19	a	a	DET
easat-10872	230	20	summary	summary	NOUN
easat-10872	230	21	of	of	ADP
easat-10872	230	22	the	the	DET
easat-10872	230	23	hypothesis	hypothesis	NOUN
easat-10872	230	24	testing	testing	NOUN
easat-10872	230	25	can	can	AUX
easat-10872	230	26	be	be	AUX
easat-10872	230	27	seen	see	VERB
easat-10872	230	28	in	in	ADP
easat-10872	230	29	table	table	NOUN
easat-10872	230	30	7	7	NUM
easat-10872	230	31	.	.	PUNCT
easat-10872	231	1	a	a	DET
easat-10872	231	2	hypothesis	hypothesis	NOUN
easat-10872	231	3	is	be	AUX
easat-10872	231	4	deemed	deem	VERB
easat-10872	231	5	significant	significant	ADJ
easat-10872	231	6	if	if	SCONJ
easat-10872	231	7	the	the	DET
easat-10872	231	8	t	t	NOUN
easat-10872	231	9	-	-	PUNCT
easat-10872	231	10	statistic	statistic	NOUN
easat-10872	231	11	value	value	NOUN
easat-10872	231	12	exceeds	exceed	VERB
easat-10872	231	13	1.96	1.96	NUM
easat-10872	231	14	or	or	CCONJ
easat-10872	231	15	the	the	DET
easat-10872	231	16	p	p	NOUN
easat-10872	231	17	-	-	PUNCT
easat-10872	231	18	value	value	NOUN
easat-10872	231	19	is	be	AUX
easat-10872	231	20	below	below	ADP
easat-10872	231	21	0.05	0.05	NUM
easat-10872	231	22	in	in	ADP
easat-10872	231	23	a	a	DET
easat-10872	231	24	two	two	NUM
easat-10872	231	25	-	-	PUNCT
easat-10872	231	26	tailed	tail	VERB
easat-10872	231	27	test	test	NOUN
easat-10872	232	1	[	[	X
easat-10872	232	2	31	31	NUM
easat-10872	232	3	]	]	PUNCT
easat-10872	232	4	.	.	PUNCT
easat-10872	233	1	this	this	DET
easat-10872	233	2	criterion	criterion	NOUN
easat-10872	233	3	indicates	indicate	VERB
easat-10872	233	4	that	that	SCONJ
easat-10872	233	5	the	the	DET
easat-10872	233	6	relationship	relationship	NOUN
easat-10872	233	7	between	between	ADP
easat-10872	233	8	constructs	construct	NOUN
easat-10872	233	9	in	in	ADP
easat-10872	233	10	the	the	DET
easat-10872	233	11	model	model	NOUN
easat-10872	233	12	has	have	AUX
easat-10872	233	13	been	be	AUX
easat-10872	233	14	statistically	statistically	ADV
easat-10872	233	15	supported	support	VERB
easat-10872	233	16	.	.	PUNCT
easat-10872	234	1	the	the	DET
easat-10872	234	2	analysis	analysis	NOUN
easat-10872	234	3	shows	show	VERB
easat-10872	234	4	strong	strong	ADJ
easat-10872	234	5	support	support	NOUN
easat-10872	234	6	for	for	ADP
easat-10872	234	7	most	most	ADJ
easat-10872	234	8	of	of	ADP
easat-10872	234	9	the	the	DET
easat-10872	234	10	proposed	propose	VERB
easat-10872	234	11	relationships	relationship	NOUN
easat-10872	234	12	.	.	PUNCT
easat-10872	235	1	the	the	DET
easat-10872	235	2	path	path	NOUN
easat-10872	235	3	from	from	ADP
easat-10872	235	4	aoc	aoc	NOUN
easat-10872	235	5	to	to	PART
easat-10872	235	6	aq	aq	PROPN
easat-10872	235	7	(	(	PUNCT
easat-10872	235	8	h1	h1	PROPN
easat-10872	235	9	)	)	PUNCT
easat-10872	235	10	is	be	AUX
easat-10872	235	11	highly	highly	ADV
easat-10872	235	12	significant	significant	ADJ
easat-10872	235	13	(	(	PUNCT
easat-10872	235	14	β	β	X
easat-10872	235	15	=	=	SYM
easat-10872	235	16	0.657	0.657	NUM
easat-10872	235	17	,	,	PUNCT
easat-10872	235	18	t	t	NOUN
easat-10872	235	19	=	=	SYM
easat-10872	235	20	9.584	9.584	NUM
easat-10872	235	21	,	,	PUNCT
easat-10872	235	22	p	p	X
easat-10872	235	23	=	=	NOUN
easat-10872	235	24	0.000	0.000	NUM
easat-10872	235	25	)	)	PUNCT
easat-10872	235	26	,	,	PUNCT
easat-10872	235	27	confirming	confirm	VERB
easat-10872	235	28	that	that	SCONJ
easat-10872	235	29	a	a	DET
easat-10872	235	30	stronger	strong	ADJ
easat-10872	235	31	audit	audit	NOUN
easat-10872	235	32	organizational	organizational	ADJ
easat-10872	235	33	culture	culture	NOUN
easat-10872	235	34	has	have	VERB
easat-10872	235	35	a	a	DET
easat-10872	235	36	powerful	powerful	ADJ
easat-10872	235	37	,	,	PUNCT
easat-10872	235	38	positive	positive	ADJ
easat-10872	235	39	effect	effect	NOUN
easat-10872	235	40	on	on	ADP
easat-10872	235	41	audit	audit	NOUN
easat-10872	235	42	quality	quality	NOUN
easat-10872	235	43	.	.	PUNCT
easat-10872	236	1	similarly	similarly	ADV
easat-10872	236	2	,	,	PUNCT
easat-10872	236	3	both	both	CCONJ
easat-10872	236	4	organizational	organizational	ADJ
easat-10872	236	5	context	context	NOUN
easat-10872	236	6	(	(	PUNCT
easat-10872	236	7	h3	h3	NOUN
easat-10872	236	8	:	:	PUNCT
easat-10872	236	9	β	β	NOUN
easat-10872	236	10	=	=	PUNCT
easat-10872	236	11	0.505	0.505	NUM
easat-10872	236	12	,	,	PUNCT
easat-10872	236	13	t	t	NOUN
easat-10872	236	14	=	=	PUNCT
easat-10872	236	15	6.558	6.558	NUM
easat-10872	236	16	,	,	PUNCT
easat-10872	236	17	p	p	X
easat-10872	236	18	=	=	NOUN
easat-10872	236	19	0.000	0.000	NUM
easat-10872	236	20	)	)	PUNCT
easat-10872	236	21	and	and	CCONJ
easat-10872	236	22	technological	technological	ADJ
easat-10872	236	23	context	context	NOUN
easat-10872	236	24	(	(	PUNCT
easat-10872	236	25	h4	h4	NOUN
easat-10872	236	26	:	:	PUNCT
easat-10872	236	27	β	β	X
easat-10872	236	28	=	=	SYM
easat-10872	236	29	0.269	0.269	NUM
easat-10872	236	30	,	,	PUNCT
easat-10872	236	31	t	t	NOUN
easat-10872	236	32	=	=	PUNCT
easat-10872	236	33	2.762	2.762	NUM
easat-10872	236	34	,	,	PUNCT
easat-10872	236	35	p	p	NOUN
easat-10872	236	36	=	=	NOUN
easat-10872	236	37	0.006	0.006	NUM
easat-10872	236	38	)	)	PUNCT
easat-10872	236	39	show	show	VERB
easat-10872	236	40	significant	significant	ADJ
easat-10872	236	41	positive	positive	ADJ
easat-10872	236	42	effects	effect	NOUN
easat-10872	236	43	on	on	ADP
easat-10872	236	44	aoc	aoc	NOUN
easat-10872	236	45	,	,	PUNCT
easat-10872	236	46	indicating	indicate	VERB
easat-10872	236	47	they	they	PRON
easat-10872	236	48	are	be	AUX
easat-10872	236	49	key	key	ADJ
easat-10872	236	50	drivers	driver	NOUN
easat-10872	236	51	in	in	ADP
easat-10872	236	52	building	build	VERB
easat-10872	236	53	that	that	DET
easat-10872	236	54	culture	culture	NOUN
easat-10872	236	55	.	.	PUNCT
easat-10872	237	1	in	in	ADP
easat-10872	237	2	contrast	contrast	NOUN
easat-10872	237	3	,	,	PUNCT
easat-10872	237	4	the	the	DET
easat-10872	237	5	data	datum	NOUN
easat-10872	237	6	do	do	AUX
easat-10872	237	7	not	not	PART
easat-10872	237	8	support	support	VERB
easat-10872	237	9	the	the	DET
easat-10872	237	10	link	link	NOUN
easat-10872	237	11	from	from	ADP
easat-10872	237	12	environmental	environmental	ADJ
easat-10872	237	13	context	context	NOUN
easat-10872	237	14	to	to	ADP
easat-10872	237	15	aoc	aoc	PROPN
easat-10872	237	16	(	(	PUNCT
easat-10872	237	17	h2	h2	NOUN
easat-10872	237	18	:	:	PUNCT
easat-10872	237	19	β	β	X
easat-10872	237	20	=	=	SYM
easat-10872	237	21	0.132	0.132	NUM
easat-10872	237	22	,	,	PUNCT
easat-10872	237	23	t	t	NOUN
easat-10872	237	24	=	=	PUNCT
easat-10872	237	25	1.215	1.215	NUM
easat-10872	237	26	,	,	PUNCT
easat-10872	237	27	p	p	X
easat-10872	237	28	=	=	NOUN
easat-10872	237	29	0.224	0.224	NUM
easat-10872	237	30	)	)	PUNCT
easat-10872	237	31	.	.	PUNCT
easat-10872	238	1	this	this	DET
easat-10872	238	2	result	result	NOUN
easat-10872	238	3	suggests	suggest	VERB
easat-10872	238	4	that	that	SCONJ
easat-10872	238	5	external	external	ADJ
easat-10872	238	6	pressures	pressure	NOUN
easat-10872	238	7	from	from	ADP
easat-10872	238	8	the	the	DET
easat-10872	238	9	environment	environment	NOUN
easat-10872	238	10	do	do	AUX
easat-10872	238	11	not	not	PART
easat-10872	238	12	play	play	VERB
easat-10872	238	13	a	a	DET
easat-10872	238	14	significant	significant	ADJ
easat-10872	238	15	role	role	NOUN
easat-10872	238	16	in	in	ADP
easat-10872	238	17	shaping	shape	VERB
easat-10872	238	18	the	the	DET
easat-10872	238	19	audit	audit	NOUN
easat-10872	238	20	culture	culture	NOUN
easat-10872	238	21	within	within	ADP
easat-10872	238	22	the	the	DET
easat-10872	238	23	firms	firm	NOUN
easat-10872	238	24	studied	study	VERB
easat-10872	238	25	.	.	PUNCT
easat-10872	239	1	330	330	NUM
easat-10872	239	2	edelweiss	edelweiss	PROPN
easat-10872	239	3	applied	apply	VERB
easat-10872	239	4	science	science	NOUN
easat-10872	239	5	and	and	CCONJ
easat-10872	239	6	technology	technology	NOUN
easat-10872	239	7	issn	issn	PROPN
easat-10872	239	8	:	:	PUNCT
easat-10872	239	9	2576	2576	NUM
easat-10872	239	10	-	-	SYM
easat-10872	239	11	8484	8484	NUM
easat-10872	239	12	vol	vol	NOUN
easat-10872	239	13	.	.	PROPN
easat-10872	240	1	9	9	NUM
easat-10872	240	2	,	,	PUNCT
easat-10872	240	3	no	no	INTJ
easat-10872	240	4	.	.	NOUN
easat-10872	240	5	11	11	NUM
easat-10872	240	6	:	:	PUNCT
easat-10872	240	7	320	320	NUM
easat-10872	240	8	-	-	SYM
easat-10872	240	9	333	333	NUM
easat-10872	240	10	,	,	PUNCT
easat-10872	240	11	2025	2025	NUM
easat-10872	240	12	doi	doi	NOUN
easat-10872	240	13	:	:	PUNCT
easat-10872	240	14	10.55214/2576	10.55214/2576	NUM
easat-10872	240	15	-	-	SYM
easat-10872	240	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	240	17	©	©	PROPN
easat-10872	240	18	2025	2025	NUM
easat-10872	240	19	by	by	ADP
easat-10872	240	20	the	the	DET
easat-10872	240	21	authors	author	NOUN
easat-10872	240	22	;	;	PUNCT
easat-10872	240	23	licensee	licensee	PROPN
easat-10872	240	24	learning	learn	VERB
easat-10872	240	25	gate	gate	NOUN
easat-10872	240	26	figure	figure	NOUN
easat-10872	240	27	2	2	NUM
easat-10872	240	28	.	.	PUNCT
easat-10872	240	29	path	path	PROPN
easat-10872	240	30	coefficient	coefficient	PROPN
easat-10872	240	31	.	.	PUNCT
easat-10872	241	1	table	table	NOUN
easat-10872	241	2	7	7	NUM
easat-10872	241	3	.	.	PUNCT
easat-10872	241	4	hypothesis	hypothesis	NOUN
easat-10872	241	5	testing	testing	NOUN
easat-10872	241	6	.	.	PUNCT
easat-10872	242	1	hypothesis	hypothesis	NOUN
easat-10872	242	2	original	original	ADJ
easat-10872	242	3	sample	sample	NOUN
easat-10872	242	4	t	t	PROPN
easat-10872	242	5	statistics	statistic	NOUN
easat-10872	242	6	p	p	NOUN
easat-10872	242	7	values	value	NOUN
easat-10872	242	8	h1	h1	PROPN
easat-10872	242	9	:	:	PUNCT
easat-10872	242	10	tc	tc	NUM
easat-10872	242	11	-	-	PUNCT
easat-10872	242	12	>	>	X
easat-10872	242	13	aoc	aoc	NOUN
easat-10872	242	14	0.269	0.269	NUM
easat-10872	242	15	2.762	2.762	NUM
easat-10872	242	16	0.006	0.006	NUM
easat-10872	242	17	h2	h2	NOUN
easat-10872	242	18	:	:	PUNCT
easat-10872	242	19	oc	oc	X
easat-10872	242	20	-	-	PUNCT
easat-10872	242	21	>	>	X
easat-10872	242	22	aoc	aoc	NOUN
easat-10872	242	23	0.505	0.505	NUM
easat-10872	242	24	6.558	6.558	NUM
easat-10872	242	25	0.000	0.000	NUM
easat-10872	242	26	h3	h3	NOUN
easat-10872	242	27	:	:	PUNCT
easat-10872	242	28	ec	ec	PROPN
easat-10872	242	29	-	-	PUNCT
easat-10872	242	30	>	>	X
easat-10872	242	31	aoc	aoc	NOUN
easat-10872	242	32	0.132	0.132	NUM
easat-10872	242	33	1.215	1.215	NUM
easat-10872	242	34	0.224	0.224	NUM
easat-10872	242	35	h4	h4	NOUN
easat-10872	242	36	:	:	PUNCT
easat-10872	242	37	aoc	aoc	NOUN
easat-10872	242	38	-	-	PUNCT
easat-10872	242	39	>	>	X
easat-10872	242	40	aq	aq	NUM
easat-10872	242	41	0.657	0.657	NUM
easat-10872	242	42	9.584	9.584	NUM
easat-10872	242	43	0.000	0.000	NUM
easat-10872	242	44	5	5	NUM
easat-10872	242	45	.	.	PUNCT
easat-10872	242	46	conclusion	conclusion	NOUN
easat-10872	242	47	and	and	CCONJ
easat-10872	242	48	suggestion	suggestion	NOUN
easat-10872	242	49	based	base	VERB
easat-10872	242	50	on	on	ADP
easat-10872	242	51	the	the	DET
easat-10872	242	52	analysis	analysis	NOUN
easat-10872	242	53	conducted	conduct	VERB
easat-10872	242	54	in	in	ADP
easat-10872	242	55	chapter	chapter	NOUN
easat-10872	242	56	4	4	NUM
easat-10872	242	57	,	,	PUNCT
easat-10872	242	58	this	this	DET
easat-10872	242	59	study	study	NOUN
easat-10872	242	60	concludes	conclude	VERB
easat-10872	242	61	that	that	SCONJ
easat-10872	242	62	the	the	DET
easat-10872	242	63	technological	technological	ADJ
easat-10872	242	64	and	and	CCONJ
easat-10872	242	65	organizational	organizational	ADJ
easat-10872	242	66	contexts	context	NOUN
easat-10872	242	67	significantly	significantly	ADV
easat-10872	242	68	influence	influence	VERB
easat-10872	242	69	the	the	DET
easat-10872	242	70	implementation	implementation	NOUN
easat-10872	242	71	of	of	ADP
easat-10872	242	72	computer	computer	NOUN
easat-10872	242	73	-	-	PUNCT
easat-10872	242	74	assisted	assist	VERB
easat-10872	242	75	audit	audit	NOUN
easat-10872	242	76	techniques	technique	NOUN
easat-10872	242	77	,	,	PUNCT
easat-10872	242	78	which	which	PRON
easat-10872	242	79	in	in	ADP
easat-10872	242	80	turn	turn	NOUN
easat-10872	242	81	positively	positively	ADV
easat-10872	242	82	impact	impact	NOUN
easat-10872	242	83	audit	audit	NOUN
easat-10872	242	84	quality	quality	NOUN
easat-10872	242	85	.	.	PUNCT
easat-10872	243	1	meanwhile	meanwhile	ADV
easat-10872	243	2	,	,	PUNCT
easat-10872	243	3	the	the	DET
easat-10872	243	4	environmental	environmental	ADJ
easat-10872	243	5	context	context	NOUN
easat-10872	243	6	did	do	AUX
easat-10872	243	7	not	not	PART
easat-10872	243	8	show	show	VERB
easat-10872	243	9	a	a	DET
easat-10872	243	10	significant	significant	ADJ
easat-10872	243	11	influence	influence	NOUN
easat-10872	243	12	.	.	PUNCT
easat-10872	244	1	this	this	PRON
easat-10872	244	2	suggests	suggest	VERB
easat-10872	244	3	that	that	SCONJ
easat-10872	244	4	the	the	DET
easat-10872	244	5	decision	decision	NOUN
easat-10872	244	6	to	to	PART
easat-10872	244	7	adopt	adopt	VERB
easat-10872	244	8	caats	caat	NOUN
easat-10872	244	9	by	by	ADP
easat-10872	244	10	auditors	auditor	NOUN
easat-10872	244	11	in	in	ADP
easat-10872	244	12	indonesia	indonesia	PROPN
easat-10872	244	13	is	be	AUX
easat-10872	244	14	more	more	ADV
easat-10872	244	15	influenced	influence	VERB
easat-10872	244	16	by	by	ADP
easat-10872	244	17	internal	internal	ADJ
easat-10872	244	18	factors	factor	NOUN
easat-10872	244	19	,	,	PUNCT
easat-10872	244	20	such	such	ADJ
easat-10872	244	21	as	as	ADP
easat-10872	244	22	technological	technological	ADJ
easat-10872	244	23	readiness	readiness	NOUN
easat-10872	244	24	,	,	PUNCT
easat-10872	244	25	management	management	NOUN
easat-10872	244	26	support	support	NOUN
easat-10872	244	27	,	,	PUNCT
easat-10872	244	28	and	and	CCONJ
easat-10872	244	29	resource	resource	NOUN
easat-10872	244	30	availability	availability	NOUN
easat-10872	244	31	,	,	PUNCT
easat-10872	244	32	rather	rather	ADV
easat-10872	244	33	than	than	ADP
easat-10872	244	34	external	external	ADJ
easat-10872	244	35	factors	factor	NOUN
easat-10872	244	36	such	such	ADJ
easat-10872	244	37	as	as	ADP
easat-10872	244	38	competitive	competitive	ADJ
easat-10872	244	39	pressure	pressure	NOUN
easat-10872	244	40	or	or	CCONJ
easat-10872	244	41	client	client	NOUN
easat-10872	244	42	demand	demand	NOUN
easat-10872	244	43	.	.	PUNCT
easat-10872	245	1	all	all	DET
easat-10872	245	2	constructs	construct	NOUN
easat-10872	245	3	within	within	ADP
easat-10872	245	4	the	the	DET
easat-10872	245	5	toe	toe	NOUN
easat-10872	245	6	framework	framework	NOUN
easat-10872	245	7	are	be	AUX
easat-10872	245	8	interrelated	interrelate	VERB
easat-10872	245	9	,	,	PUNCT
easat-10872	245	10	suggesting	suggest	VERB
easat-10872	245	11	that	that	SCONJ
easat-10872	245	12	technology	technology	NOUN
easat-10872	245	13	readiness	readiness	NOUN
easat-10872	245	14	and	and	CCONJ
easat-10872	245	15	strong	strong	ADJ
easat-10872	245	16	internal	internal	ADJ
easat-10872	245	17	support	support	NOUN
easat-10872	245	18	can	can	AUX
easat-10872	245	19	drive	drive	VERB
easat-10872	245	20	more	more	ADV
easat-10872	245	21	effective	effective	ADJ
easat-10872	245	22	technology	technology	NOUN
easat-10872	245	23	adoption	adoption	NOUN
easat-10872	245	24	.	.	PUNCT
easat-10872	246	1	331	331	NUM
easat-10872	246	2	edelweiss	edelweiss	PROPN
easat-10872	246	3	applied	apply	VERB
easat-10872	246	4	science	science	NOUN
easat-10872	246	5	and	and	CCONJ
easat-10872	246	6	technology	technology	NOUN
easat-10872	246	7	issn	issn	PROPN
easat-10872	246	8	:	:	PUNCT
easat-10872	246	9	2576	2576	NUM
easat-10872	246	10	-	-	SYM
easat-10872	246	11	8484	8484	NUM
easat-10872	246	12	vol	vol	NOUN
easat-10872	246	13	.	.	PROPN
easat-10872	247	1	9	9	NUM
easat-10872	247	2	,	,	PUNCT
easat-10872	247	3	no	no	INTJ
easat-10872	247	4	.	.	NOUN
easat-10872	247	5	11	11	NUM
easat-10872	247	6	:	:	PUNCT
easat-10872	247	7	320	320	NUM
easat-10872	247	8	-	-	SYM
easat-10872	247	9	333	333	NUM
easat-10872	247	10	,	,	PUNCT
easat-10872	247	11	2025	2025	NUM
easat-10872	247	12	doi	doi	NOUN
easat-10872	247	13	:	:	PUNCT
easat-10872	247	14	10.55214/2576	10.55214/2576	NUM
easat-10872	247	15	-	-	SYM
easat-10872	247	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	247	17	©	©	PROPN
easat-10872	247	18	2025	2025	NUM
easat-10872	247	19	by	by	ADP
easat-10872	247	20	the	the	DET
easat-10872	247	21	authors	author	NOUN
easat-10872	247	22	;	;	PUNCT
easat-10872	247	23	licensee	licensee	PROPN
easat-10872	247	24	learning	learning	NOUN
easat-10872	247	25	gate	gate	VERB
easat-10872	247	26	the	the	DET
easat-10872	247	27	technological	technological	ADJ
easat-10872	247	28	context	context	NOUN
easat-10872	247	29	encourages	encourage	VERB
easat-10872	247	30	auditors	auditor	NOUN
easat-10872	247	31	to	to	PART
easat-10872	247	32	adopt	adopt	VERB
easat-10872	247	33	caats	caat	NOUN
easat-10872	247	34	by	by	ADP
easat-10872	247	35	providing	provide	VERB
easat-10872	247	36	a	a	DET
easat-10872	247	37	usable	usable	ADJ
easat-10872	247	38	,	,	PUNCT
easat-10872	247	39	compatible	compatible	ADJ
easat-10872	247	40	,	,	PUNCT
easat-10872	247	41	and	and	CCONJ
easat-10872	247	42	efficient	efficient	ADJ
easat-10872	247	43	system	system	NOUN
easat-10872	247	44	,	,	PUNCT
easat-10872	247	45	while	while	SCONJ
easat-10872	247	46	the	the	DET
easat-10872	247	47	organizational	organizational	ADJ
easat-10872	247	48	context	context	NOUN
easat-10872	247	49	strengthens	strengthen	VERB
easat-10872	247	50	this	this	DET
easat-10872	247	51	relationship	relationship	NOUN
easat-10872	247	52	through	through	ADP
easat-10872	247	53	management	management	NOUN
easat-10872	247	54	commitment	commitment	NOUN
easat-10872	247	55	,	,	PUNCT
easat-10872	247	56	adequate	adequate	ADJ
easat-10872	247	57	resource	resource	NOUN
easat-10872	247	58	availability	availability	NOUN
easat-10872	247	59	,	,	PUNCT
easat-10872	247	60	and	and	CCONJ
easat-10872	247	61	ongoing	ongoing	ADJ
easat-10872	247	62	training	training	NOUN
easat-10872	247	63	.	.	PUNCT
easat-10872	248	1	in	in	ADP
easat-10872	248	2	contrast	contrast	NOUN
easat-10872	248	3	,	,	PUNCT
easat-10872	248	4	the	the	DET
easat-10872	248	5	environmental	environmental	ADJ
easat-10872	248	6	context	context	NOUN
easat-10872	248	7	,	,	PUNCT
easat-10872	248	8	which	which	PRON
easat-10872	248	9	discusses	discuss	VERB
easat-10872	248	10	external	external	ADJ
easat-10872	248	11	factors	factor	NOUN
easat-10872	248	12	such	such	ADJ
easat-10872	248	13	as	as	ADP
easat-10872	248	14	competition	competition	NOUN
easat-10872	248	15	and	and	CCONJ
easat-10872	248	16	client	client	NOUN
easat-10872	248	17	pressure	pressure	NOUN
easat-10872	248	18	,	,	PUNCT
easat-10872	248	19	was	be	AUX
easat-10872	248	20	not	not	PART
easat-10872	248	21	found	find	VERB
easat-10872	248	22	to	to	PART
easat-10872	248	23	have	have	VERB
easat-10872	248	24	a	a	DET
easat-10872	248	25	strong	strong	ADJ
easat-10872	248	26	influence	influence	NOUN
easat-10872	248	27	,	,	PUNCT
easat-10872	248	28	suggesting	suggest	VERB
easat-10872	248	29	that	that	SCONJ
easat-10872	248	30	indonesian	indonesian	ADJ
easat-10872	248	31	public	public	ADJ
easat-10872	248	32	accounting	accounting	NOUN
easat-10872	248	33	firms	firm	NOUN
easat-10872	248	34	rely	rely	VERB
easat-10872	248	35	more	more	ADV
easat-10872	248	36	on	on	ADP
easat-10872	248	37	internal	internal	ADJ
easat-10872	248	38	readiness	readiness	NOUN
easat-10872	248	39	than	than	ADP
easat-10872	248	40	external	external	ADJ
easat-10872	248	41	pressure	pressure	NOUN
easat-10872	248	42	in	in	ADP
easat-10872	248	43	adopting	adopt	VERB
easat-10872	248	44	audit	audit	NOUN
easat-10872	248	45	technology	technology	NOUN
easat-10872	248	46	.	.	PUNCT
easat-10872	249	1	furthermore	furthermore	ADV
easat-10872	249	2	,	,	PUNCT
easat-10872	249	3	the	the	DET
easat-10872	249	4	use	use	NOUN
easat-10872	249	5	of	of	ADP
easat-10872	249	6	caats	caat	NOUN
easat-10872	249	7	makes	make	VERB
easat-10872	249	8	the	the	DET
easat-10872	249	9	audit	audit	NOUN
easat-10872	249	10	process	process	NOUN
easat-10872	249	11	more	more	ADV
easat-10872	249	12	efficient	efficient	ADJ
easat-10872	249	13	,	,	PUNCT
easat-10872	249	14	accurate	accurate	ADJ
easat-10872	249	15	,	,	PUNCT
easat-10872	249	16	and	and	CCONJ
easat-10872	249	17	effective	effective	ADJ
easat-10872	249	18	in	in	ADP
easat-10872	249	19	detecting	detect	VERB
easat-10872	249	20	errors	error	NOUN
easat-10872	249	21	and	and	CCONJ
easat-10872	249	22	conditions	condition	NOUN
easat-10872	249	23	,	,	PUNCT
easat-10872	249	24	resulting	result	VERB
easat-10872	249	25	in	in	ADP
easat-10872	249	26	more	more	ADV
easat-10872	249	27	reliable	reliable	ADJ
easat-10872	249	28	and	and	CCONJ
easat-10872	249	29	high	high	ADJ
easat-10872	249	30	-	-	PUNCT
easat-10872	249	31	quality	quality	NOUN
easat-10872	249	32	audit	audit	NOUN
easat-10872	249	33	reports	report	NOUN
easat-10872	249	34	.	.	PUNCT
easat-10872	250	1	this	this	DET
easat-10872	250	2	study	study	NOUN
easat-10872	250	3	focuses	focus	VERB
easat-10872	250	4	on	on	ADP
easat-10872	250	5	the	the	DET
easat-10872	250	6	use	use	NOUN
easat-10872	250	7	of	of	ADP
easat-10872	250	8	caats	caat	NOUN
easat-10872	250	9	in	in	ADP
easat-10872	250	10	the	the	DET
easat-10872	250	11	auditing	auditing	NOUN
easat-10872	250	12	sector	sector	NOUN
easat-10872	250	13	,	,	PUNCT
easat-10872	250	14	but	but	CCONJ
easat-10872	250	15	the	the	DET
easat-10872	250	16	results	result	NOUN
easat-10872	250	17	are	be	AUX
easat-10872	250	18	not	not	PART
easat-10872	250	19	limited	limit	VERB
easat-10872	250	20	to	to	ADP
easat-10872	250	21	this	this	DET
easat-10872	250	22	industry	industry	NOUN
easat-10872	250	23	.	.	PUNCT
easat-10872	251	1	the	the	DET
easat-10872	251	2	conclusions	conclusion	NOUN
easat-10872	251	3	obtained	obtain	VERB
easat-10872	251	4	can	can	AUX
easat-10872	251	5	also	also	ADV
easat-10872	251	6	serve	serve	VERB
easat-10872	251	7	as	as	ADP
easat-10872	251	8	a	a	DET
easat-10872	251	9	reference	reference	NOUN
easat-10872	251	10	for	for	ADP
easat-10872	251	11	organizations	organization	NOUN
easat-10872	251	12	in	in	ADP
easat-10872	251	13	other	other	ADJ
easat-10872	251	14	sectors	sector	NOUN
easat-10872	251	15	adapting	adapt	VERB
easat-10872	251	16	to	to	ADP
easat-10872	251	17	digital	digital	ADJ
easat-10872	251	18	transformation	transformation	NOUN
easat-10872	251	19	or	or	CCONJ
easat-10872	251	20	seeking	seek	VERB
easat-10872	251	21	to	to	PART
easat-10872	251	22	improve	improve	VERB
easat-10872	251	23	data	data	NOUN
easat-10872	251	24	-	-	PUNCT
easat-10872	251	25	driven	drive	VERB
easat-10872	251	26	decision	decision	NOUN
easat-10872	251	27	-	-	PUNCT
easat-10872	251	28	making	make	VERB
easat-10872	251	29	processes	process	NOUN
easat-10872	251	30	.	.	PUNCT
easat-10872	252	1	therefore	therefore	ADV
easat-10872	252	2	,	,	PUNCT
easat-10872	252	3	this	this	DET
easat-10872	252	4	research	research	NOUN
easat-10872	252	5	can	can	AUX
easat-10872	252	6	be	be	AUX
easat-10872	252	7	a	a	DET
easat-10872	252	8	useful	useful	ADJ
easat-10872	252	9	reference	reference	NOUN
easat-10872	252	10	for	for	ADP
easat-10872	252	11	organizations	organization	NOUN
easat-10872	252	12	seeking	seek	VERB
easat-10872	252	13	to	to	PART
easat-10872	252	14	strengthen	strengthen	VERB
easat-10872	252	15	performance	performance	NOUN
easat-10872	252	16	and	and	CCONJ
easat-10872	252	17	quality	quality	NOUN
easat-10872	252	18	using	use	VERB
easat-10872	252	19	technology	technology	NOUN
easat-10872	252	20	.	.	PUNCT
easat-10872	253	1	this	this	DET
easat-10872	253	2	study	study	NOUN
easat-10872	253	3	confirms	confirm	VERB
easat-10872	253	4	that	that	SCONJ
easat-10872	253	5	adopting	adopt	VERB
easat-10872	253	6	caats	caat	NOUN
easat-10872	253	7	does	do	AUX
easat-10872	253	8	enhance	enhance	VERB
easat-10872	253	9	audit	audit	NOUN
easat-10872	253	10	quality	quality	NOUN
easat-10872	253	11	,	,	PUNCT
easat-10872	253	12	yet	yet	CCONJ
easat-10872	253	13	the	the	DET
easat-10872	253	14	toe	toe	NOUN
easat-10872	253	15	framework	framework	NOUN
easat-10872	253	16	alone	alone	ADV
easat-10872	253	17	can	can	AUX
easat-10872	253	18	not	not	PART
easat-10872	253	19	fully	fully	ADV
easat-10872	253	20	explain	explain	VERB
easat-10872	253	21	this	this	DET
easat-10872	253	22	dynamic	dynamic	ADJ
easat-10872	253	23	.	.	PUNCT
easat-10872	254	1	other	other	ADJ
easat-10872	254	2	elements	element	NOUN
easat-10872	254	3	beyond	beyond	ADP
easat-10872	254	4	its	its	PRON
easat-10872	254	5	scope	scope	NOUN
easat-10872	254	6	likely	likely	ADV
easat-10872	254	7	shape	shape	VERB
easat-10872	254	8	this	this	DET
easat-10872	254	9	relationship	relationship	NOUN
easat-10872	254	10	.	.	PUNCT
easat-10872	255	1	future	future	ADJ
easat-10872	255	2	research	research	NOUN
easat-10872	255	3	should	should	AUX
easat-10872	255	4	,	,	PUNCT
easat-10872	255	5	therefore	therefore	ADV
easat-10872	255	6	,	,	PUNCT
easat-10872	255	7	consider	consider	VERB
easat-10872	255	8	variables	variable	NOUN
easat-10872	255	9	like	like	ADP
easat-10872	255	10	an	an	DET
easat-10872	255	11	auditor	auditor	NOUN
easat-10872	255	12	's	's	PART
easat-10872	255	13	digital	digital	ADJ
easat-10872	255	14	literacy	literacy	NOUN
easat-10872	255	15	,	,	PUNCT
easat-10872	255	16	the	the	DET
easat-10872	255	17	organization	organization	NOUN
easat-10872	255	18	's	's	PART
easat-10872	255	19	culture	culture	NOUN
easat-10872	255	20	of	of	ADP
easat-10872	255	21	innovation	innovation	NOUN
easat-10872	255	22	,	,	PUNCT
easat-10872	255	23	or	or	CCONJ
easat-10872	255	24	their	their	PRON
easat-10872	255	25	technological	technological	ADJ
easat-10872	255	26	self	self	NOUN
easat-10872	255	27	-	-	PUNCT
easat-10872	255	28	efficacy	efficacy	NOUN
easat-10872	255	29	.	.	PUNCT
easat-10872	256	1	investigating	investigate	VERB
easat-10872	256	2	these	these	DET
easat-10872	256	3	areas	area	NOUN
easat-10872	256	4	could	could	AUX
easat-10872	256	5	yield	yield	VERB
easat-10872	256	6	a	a	DET
easat-10872	256	7	deeper	deep	ADJ
easat-10872	256	8	understanding	understanding	NOUN
easat-10872	256	9	of	of	ADP
easat-10872	256	10	the	the	DET
easat-10872	256	11	behavioral	behavioral	ADJ
easat-10872	256	12	and	and	CCONJ
easat-10872	256	13	cultural	cultural	ADJ
easat-10872	256	14	drivers	driver	NOUN
easat-10872	256	15	behind	behind	ADP
easat-10872	256	16	technology	technology	NOUN
easat-10872	256	17	adoption	adoption	NOUN
easat-10872	256	18	in	in	ADP
easat-10872	256	19	auditing	audit	VERB
easat-10872	256	20	.	.	PUNCT
easat-10872	257	1	other	other	ADJ
easat-10872	257	2	factors	factor	NOUN
easat-10872	257	3	,	,	PUNCT
easat-10872	257	4	such	such	ADJ
easat-10872	257	5	as	as	ADP
easat-10872	257	6	a	a	DET
easat-10872	257	7	client	client	NOUN
easat-10872	257	8	's	's	PART
easat-10872	257	9	own	own	ADJ
easat-10872	257	10	digital	digital	ADJ
easat-10872	257	11	maturity	maturity	NOUN
easat-10872	257	12	or	or	CCONJ
easat-10872	257	13	their	their	PRON
easat-10872	257	14	awareness	awareness	NOUN
easat-10872	257	15	of	of	ADP
easat-10872	257	16	cybersecurity	cybersecurity	NOUN
easat-10872	257	17	issues	issue	NOUN
easat-10872	257	18	,	,	PUNCT
easat-10872	257	19	also	also	ADV
easat-10872	257	20	warrant	warrant	VERB
easat-10872	257	21	examination	examination	NOUN
easat-10872	257	22	.	.	PUNCT
easat-10872	258	1	these	these	PRON
easat-10872	258	2	would	would	AUX
easat-10872	258	3	help	help	VERB
easat-10872	258	4	capture	capture	VERB
easat-10872	258	5	the	the	DET
easat-10872	258	6	critical	critical	ADJ
easat-10872	258	7	external	external	ADJ
easat-10872	258	8	and	and	CCONJ
easat-10872	258	9	risk	risk	NOUN
easat-10872	258	10	-	-	PUNCT
easat-10872	258	11	related	relate	VERB
easat-10872	258	12	dimensions	dimension	NOUN
easat-10872	258	13	of	of	ADP
easat-10872	258	14	modern	modern	ADJ
easat-10872	258	15	,	,	PUNCT
easat-10872	258	16	digital	digital	ADJ
easat-10872	258	17	auditing	auditing	NOUN
easat-10872	258	18	.	.	PUNCT
easat-10872	259	1	furthermore	furthermore	ADV
easat-10872	259	2	,	,	PUNCT
easat-10872	259	3	expanding	expand	VERB
easat-10872	259	4	the	the	DET
easat-10872	259	5	sample	sample	NOUN
easat-10872	259	6	scope	scope	NOUN
easat-10872	259	7	or	or	CCONJ
easat-10872	259	8	employing	employ	VERB
easat-10872	259	9	qualitative	qualitative	ADJ
easat-10872	259	10	methods	method	NOUN
easat-10872	259	11	in	in	ADP
easat-10872	259	12	future	future	ADJ
easat-10872	259	13	work	work	NOUN
easat-10872	259	14	could	could	AUX
easat-10872	259	15	illuminate	illuminate	VERB
easat-10872	259	16	how	how	SCONJ
easat-10872	259	17	auditors	auditor	NOUN
easat-10872	259	18	practically	practically	ADV
easat-10872	259	19	adapt	adapt	VERB
easat-10872	259	20	to	to	ADP
easat-10872	259	21	technological	technological	ADJ
easat-10872	259	22	change	change	NOUN
easat-10872	259	23	.	.	PUNCT
easat-10872	260	1	such	such	ADJ
easat-10872	260	2	approaches	approach	NOUN
easat-10872	260	3	could	could	AUX
easat-10872	260	4	uncover	uncover	VERB
easat-10872	260	5	fresh	fresh	ADJ
easat-10872	260	6	perspectives	perspective	NOUN
easat-10872	260	7	on	on	ADP
easat-10872	260	8	the	the	DET
easat-10872	260	9	challenges	challenge	NOUN
easat-10872	260	10	and	and	CCONJ
easat-10872	260	11	enablers	enabler	NOUN
easat-10872	260	12	of	of	ADP
easat-10872	260	13	caat	caat	NOUN
easat-10872	260	14	adoption	adoption	NOUN
easat-10872	260	15	,	,	PUNCT
easat-10872	260	16	clarifying	clarify	VERB
easat-10872	260	17	how	how	SCONJ
easat-10872	260	18	digital	digital	ADJ
easat-10872	260	19	transformation	transformation	NOUN
easat-10872	260	20	continues	continue	VERB
easat-10872	260	21	to	to	PART
easat-10872	260	22	redefine	redefine	VERB
easat-10872	260	23	the	the	DET
easat-10872	260	24	very	very	ADJ
easat-10872	260	25	meaning	meaning	NOUN
easat-10872	260	26	of	of	ADP
easat-10872	260	27	audit	audit	NOUN
easat-10872	260	28	quality	quality	NOUN
easat-10872	260	29	.	.	PUNCT
easat-10872	261	1	funding	funding	NOUN
easat-10872	261	2	:	:	PUNCT
easat-10872	261	3	funding	fund	VERB
easat-10872	261	4	support	support	NOUN
easat-10872	261	5	for	for	ADP
easat-10872	261	6	this	this	DET
easat-10872	261	7	research	research	NOUN
easat-10872	261	8	was	be	AUX
easat-10872	261	9	obtained	obtain	VERB
easat-10872	261	10	from	from	ADP
easat-10872	261	11	bina	bina	PROPN
easat-10872	261	12	nusantara	nusantara	PROPN
easat-10872	261	13	university	university	PROPN
easat-10872	261	14	.	.	PUNCT
easat-10872	262	1	institutional	institutional	ADJ
easat-10872	262	2	review	review	PROPN
easat-10872	262	3	board	board	NOUN
easat-10872	262	4	statement	statement	NOUN
easat-10872	262	5	:	:	PUNCT
easat-10872	262	6	the	the	DET
easat-10872	262	7	authors	author	NOUN
easat-10872	262	8	confirm	confirm	VERB
easat-10872	262	9	that	that	SCONJ
easat-10872	262	10	all	all	DET
easat-10872	262	11	necessary	necessary	ADJ
easat-10872	262	12	consent	consent	NOUN
easat-10872	262	13	for	for	ADP
easat-10872	262	14	the	the	DET
easat-10872	262	15	publication	publication	NOUN
easat-10872	262	16	of	of	ADP
easat-10872	262	17	any	any	DET
easat-10872	262	18	personal	personal	ADJ
easat-10872	262	19	information	information	NOUN
easat-10872	262	20	related	relate	VERB
easat-10872	262	21	to	to	ADP
easat-10872	262	22	the	the	DET
easat-10872	262	23	participants	participant	NOUN
easat-10872	262	24	has	have	AUX
easat-10872	262	25	been	be	AUX
easat-10872	262	26	secured	secure	VERB
easat-10872	262	27	in	in	ADP
easat-10872	262	28	accordance	accordance	NOUN
easat-10872	262	29	with	with	ADP
easat-10872	262	30	relevant	relevant	ADJ
easat-10872	262	31	legal	legal	ADJ
easat-10872	262	32	requirements	requirement	NOUN
easat-10872	262	33	.	.	PUNCT
easat-10872	263	1	the	the	DET
easat-10872	263	2	authors	author	NOUN
easat-10872	263	3	are	be	AUX
easat-10872	263	4	prepared	prepared	ADJ
easat-10872	263	5	to	to	PART
easat-10872	263	6	provide	provide	VERB
easat-10872	263	7	edelweiss	edelweiss	PROPN
easat-10872	263	8	applied	apply	VERB
easat-10872	263	9	science	science	NOUN
easat-10872	263	10	and	and	CCONJ
easat-10872	263	11	technology	technology	NOUN
easat-10872	263	12	with	with	ADP
easat-10872	263	13	documentation	documentation	NOUN
easat-10872	263	14	or	or	CCONJ
easat-10872	263	15	proof	proof	NOUN
easat-10872	263	16	of	of	ADP
easat-10872	263	17	this	this	DET
easat-10872	263	18	consent	consent	NOUN
easat-10872	263	19	upon	upon	SCONJ
easat-10872	263	20	request	request	NOUN
easat-10872	263	21	.	.	PUNCT
easat-10872	264	1	transparency	transparency	NOUN
easat-10872	264	2	:	:	PUNCT
easat-10872	264	3	the	the	DET
easat-10872	264	4	authors	author	NOUN
easat-10872	264	5	confirm	confirm	VERB
easat-10872	264	6	that	that	SCONJ
easat-10872	264	7	the	the	DET
easat-10872	264	8	manuscript	manuscript	NOUN
easat-10872	264	9	is	be	AUX
easat-10872	264	10	an	an	DET
easat-10872	264	11	honest	honest	ADJ
easat-10872	264	12	,	,	PUNCT
easat-10872	264	13	accurate	accurate	ADJ
easat-10872	264	14	,	,	PUNCT
easat-10872	264	15	and	and	CCONJ
easat-10872	264	16	transparent	transparent	ADJ
easat-10872	264	17	account	account	NOUN
easat-10872	264	18	of	of	ADP
easat-10872	264	19	the	the	DET
easat-10872	264	20	study	study	NOUN
easat-10872	264	21	;	;	PUNCT
easat-10872	264	22	that	that	SCONJ
easat-10872	264	23	no	no	DET
easat-10872	264	24	vital	vital	ADJ
easat-10872	264	25	features	feature	NOUN
easat-10872	264	26	of	of	ADP
easat-10872	264	27	the	the	DET
easat-10872	264	28	study	study	NOUN
easat-10872	264	29	have	have	AUX
easat-10872	264	30	been	be	AUX
easat-10872	264	31	omitted	omit	VERB
easat-10872	264	32	;	;	PUNCT
easat-10872	264	33	and	and	CCONJ
easat-10872	264	34	that	that	SCONJ
easat-10872	264	35	any	any	DET
easat-10872	264	36	discrepancies	discrepancy	NOUN
easat-10872	264	37	from	from	ADP
easat-10872	264	38	the	the	DET
easat-10872	264	39	study	study	NOUN
easat-10872	264	40	as	as	SCONJ
easat-10872	264	41	planned	plan	VERB
easat-10872	264	42	have	have	AUX
easat-10872	264	43	been	be	AUX
easat-10872	264	44	explained	explain	VERB
easat-10872	264	45	.	.	PUNCT
easat-10872	265	1	this	this	DET
easat-10872	265	2	study	study	NOUN
easat-10872	265	3	followed	follow	VERB
easat-10872	265	4	all	all	DET
easat-10872	265	5	ethical	ethical	ADJ
easat-10872	265	6	practices	practice	NOUN
easat-10872	265	7	during	during	ADP
easat-10872	265	8	writing	writing	NOUN
easat-10872	265	9	.	.	PUNCT
easat-10872	266	1	data	datum	NOUN
easat-10872	266	2	availability	availability	NOUN
easat-10872	266	3	:	:	PUNCT
easat-10872	266	4	data	datum	NOUN
easat-10872	266	5	supporting	support	VERB
easat-10872	266	6	this	this	DET
easat-10872	266	7	study	study	NOUN
easat-10872	266	8	are	be	AUX
easat-10872	266	9	openly	openly	ADV
easat-10872	266	10	available	available	ADJ
easat-10872	266	11	from	from	ADP
easat-10872	266	12	mendeley	mendeley	PROPN
easat-10872	266	13	data	datum	NOUN
easat-10872	266	14	,	,	PUNCT
easat-10872	266	15	doi	doi	NOUN
easat-10872	266	16	:	:	PUNCT
easat-10872	266	17	10.17632	10.17632	NUM
easat-10872	266	18	/	/	SYM
easat-10872	266	19	s6md9t5wpm.1	s6md9t5wpm.1	PROPN
easat-10872	266	20	332	332	NUM
easat-10872	266	21	edelweiss	edelweiss	PROPN
easat-10872	266	22	applied	apply	VERB
easat-10872	266	23	science	science	NOUN
easat-10872	266	24	and	and	CCONJ
easat-10872	266	25	technology	technology	NOUN
easat-10872	266	26	issn	issn	PROPN
easat-10872	266	27	:	:	PUNCT
easat-10872	266	28	2576	2576	NUM
easat-10872	266	29	-	-	SYM
easat-10872	266	30	8484	8484	NUM
easat-10872	266	31	vol	vol	NOUN
easat-10872	266	32	.	.	PROPN
easat-10872	267	1	9	9	NUM
easat-10872	267	2	,	,	PUNCT
easat-10872	267	3	no	no	INTJ
easat-10872	267	4	.	.	NOUN
easat-10872	267	5	11	11	NUM
easat-10872	267	6	:	:	PUNCT
easat-10872	267	7	320	320	NUM
easat-10872	267	8	-	-	SYM
easat-10872	267	9	333	333	NUM
easat-10872	267	10	,	,	PUNCT
easat-10872	267	11	2025	2025	NUM
easat-10872	267	12	doi	doi	NOUN
easat-10872	267	13	:	:	PUNCT
easat-10872	267	14	10.55214/2576	10.55214/2576	NUM
easat-10872	267	15	-	-	SYM
easat-10872	267	16	8484.v9i11.10872	8484.v9i11.10872	NOUN
easat-10872	267	17	©	©	PROPN
easat-10872	267	18	2025	2025	NUM
easat-10872	267	19	by	by	ADP
easat-10872	267	20	the	the	DET
easat-10872	267	21	authors	author	NOUN
easat-10872	267	22	;	;	PUNCT
easat-10872	267	23	licensee	licensee	PROPN
easat-10872	267	24	learning	learn	VERB
easat-10872	267	25	gate	gate	NOUN
easat-10872	267	26	acknowledgements	acknowledgement	NOUN
easat-10872	267	27	:	:	PUNCT
easat-10872	267	28	the	the	DET
easat-10872	267	29	authors	author	NOUN
easat-10872	267	30	would	would	AUX
easat-10872	267	31	like	like	VERB
easat-10872	267	32	to	to	PART
easat-10872	267	33	thank	thank	VERB
easat-10872	267	34	everyone	everyone	PRON
easat-10872	267	35	who	who	PRON
easat-10872	267	36	has	have	AUX
easat-10872	267	37	contributed	contribute	VERB
easat-10872	267	38	to	to	ADP
easat-10872	267	39	this	this	DET
easat-10872	267	40	study	study	NOUN
easat-10872	267	41	.	.	PUNCT
easat-10872	268	1	special	special	ADJ
easat-10872	268	2	gratitude	gratitude	NOUN
easat-10872	268	3	goes	go	VERB
easat-10872	268	4	to	to	ADP
easat-10872	268	5	bina	bina	PROPN
easat-10872	268	6	nusantara	nusantara	PROPN
easat-10872	268	7	university	university	PROPN
easat-10872	268	8	and	and	CCONJ
easat-10872	268	9	the	the	DET
easat-10872	268	10	school	school	NOUN
easat-10872	268	11	of	of	ADP
easat-10872	268	12	accounting	account	VERB
easat-10872	268	13	for	for	ADP
easat-10872	268	14	their	their	PRON
easat-10872	268	15	constant	constant	ADJ
easat-10872	268	16	support	support	NOUN
easat-10872	268	17	,	,	PUNCT
easat-10872	268	18	advice	advice	NOUN
easat-10872	268	19	,	,	PUNCT
easat-10872	268	20	and	and	CCONJ
easat-10872	268	21	encouragement	encouragement	NOUN
easat-10872	268	22	during	during	ADP
easat-10872	268	23	the	the	DET
easat-10872	268	24	research	research	NOUN
easat-10872	268	25	journey	journey	NOUN
easat-10872	268	26	.	.	PUNCT
easat-10872	269	1	authors	author	NOUN
easat-10872	269	2	’	'	PUNCT
easat-10872	269	3	contributions	contribution	NOUN
easat-10872	269	4	:	:	PUNCT
easat-10872	269	5	study	study	NOUN
easat-10872	269	6	design	design	NOUN
easat-10872	269	7	and	and	CCONJ
easat-10872	269	8	framework	framework	NOUN
easat-10872	269	9	development	development	NOUN
easat-10872	269	10	:	:	PUNCT
easat-10872	270	1	m.a	m.a	PROPN
easat-10872	270	2	.	.	PROPN
easat-10872	270	3	,	,	PUNCT
easat-10872	270	4	l.c.e	l.c.e	NOUN
easat-10872	270	5	.	.	PROPN
easat-10872	270	6	,	,	PUNCT
easat-10872	270	7	k.a.s	k.a.s	PROPN
easat-10872	270	8	.	.	PROPN
easat-10872	270	9	;	;	PUNCT
easat-10872	270	10	research	research	NOUN
easat-10872	270	11	approach	approach	NOUN
easat-10872	270	12	:	:	PUNCT
easat-10872	270	13	m.a	m.a	PROPN
easat-10872	270	14	.	.	PROPN
easat-10872	270	15	;	;	PUNCT
easat-10872	270	16	software	software	NOUN
easat-10872	270	17	implementation	implementation	NOUN
easat-10872	270	18	:	:	PUNCT
easat-10872	270	19	m.a	m.a	PROPN
easat-10872	270	20	.	.	PROPN
easat-10872	270	21	;	;	PUNCT
easat-10872	270	22	result	result	VERB
easat-10872	270	23	verification	verification	NOUN
easat-10872	270	24	:	:	PUNCT
easat-10872	270	25	m.a	m.a	PROPN
easat-10872	270	26	.	.	PROPN
easat-10872	270	27	;	;	PUNCT
easat-10872	270	28	analytical	analytical	ADJ
easat-10872	270	29	assessment	assessment	NOUN
easat-10872	270	30	:	:	PUNCT
easat-10872	270	31	m.a	m.a	PROPN
easat-10872	270	32	.	.	PROPN
easat-10872	270	33	;	;	PUNCT
easat-10872	270	34	data	datum	NOUN
easat-10872	270	35	collection	collection	NOUN
easat-10872	270	36	:	:	PUNCT
easat-10872	270	37	l.c.e	l.c.e	NOUN
easat-10872	270	38	.	.	PROPN
easat-10872	270	39	,	,	PUNCT
easat-10872	270	40	k.a.s	k.a.s	PROPN
easat-10872	270	41	.	.	PROPN
easat-10872	270	42	;	;	PUNCT
easat-10872	270	43	material	material	NOUN
easat-10872	270	44	provision	provision	NOUN
easat-10872	270	45	:	:	PUNCT
easat-10872	270	46	l.c.e	l.c.e	NOUN
easat-10872	270	47	.	.	PROPN
easat-10872	270	48	,	,	PUNCT
easat-10872	270	49	k.a.s	k.a.s	PROPN
easat-10872	270	50	.	.	PROPN
easat-10872	270	51	;	;	PUNCT
easat-10872	270	52	data	datum	NOUN
easat-10872	270	53	organization	organization	NOUN
easat-10872	270	54	:	:	PUNCT
easat-10872	271	1	m.a	m.a	PROPN
easat-10872	271	2	.	.	PROPN
easat-10872	271	3	,	,	PUNCT
easat-10872	271	4	l.c.e	l.c.e	NOUN
easat-10872	271	5	.	.	PUNCT
easat-10872	271	6	;	;	PUNCT
easat-10872	271	7	manuscript	manuscript	NOUN
easat-10872	271	8	preparation	preparation	NOUN
easat-10872	271	9	–	–	PUNCT
easat-10872	271	10	original	original	ADJ
easat-10872	271	11	draft	draft	NOUN
easat-10872	271	12	:	:	PUNCT
easat-10872	271	13	l.c.e	l.c.e	NOUN
easat-10872	271	14	.	.	PROPN
easat-10872	271	15	,	,	PUNCT
easat-10872	271	16	k.a.s	k.a.s	PROPN
easat-10872	271	17	.	.	PROPN
easat-10872	271	18	;	;	PUNCT
easat-10872	271	19	manuscript	manuscript	NOUN
easat-10872	271	20	revision	revision	NOUN
easat-10872	271	21	and	and	CCONJ
easat-10872	271	22	refinement	refinement	NOUN
easat-10872	271	23	:	:	PUNCT
easat-10872	272	1	m.a	m.a	PROPN
easat-10872	272	2	.	.	PROPN
easat-10872	272	3	;	;	PUNCT
easat-10872	272	4	data	datum	NOUN
easat-10872	272	5	visualization	visualization	NOUN
easat-10872	272	6	:	:	PUNCT
easat-10872	272	7	l.c.e	l.c.e	NOUN
easat-10872	272	8	.	.	PUNCT
easat-10872	272	9	;	;	PUNCT
easat-10872	272	10	overall	overall	ADJ
easat-10872	272	11	supervision	supervision	NOUN
easat-10872	272	12	:	:	PUNCT
easat-10872	273	1	m.a	m.a	PROPN
easat-10872	273	2	.	.	PROPN
easat-10872	273	3	;	;	PUNCT
easat-10872	273	4	project	project	NOUN
easat-10872	273	5	coordination	coordination	NOUN
easat-10872	273	6	:	:	PUNCT
easat-10872	274	1	m.a	m.a	PROPN
easat-10872	274	2	.	.	PROPN
easat-10872	274	3	,	,	PUNCT
easat-10872	274	4	l.c.e	l.c.e	NOUN
easat-10872	274	5	.	.	PROPN
easat-10872	274	6	,	,	PUNCT
easat-10872	274	7	k.a.s	k.a.s	PROPN
easat-10872	274	8	.	.	PROPN
easat-10872	274	9	;	;	PUNCT
easat-10872	274	10	funding	fund	VERB
easat-10872	274	11	support	support	NOUN
easat-10872	274	12	:	:	PUNCT
easat-10872	274	13	not	not	PART
easat-10872	274	14	applicable	applicable	ADJ
easat-10872	274	15	.	.	PUNCT
easat-10872	275	1	all	all	DET
easat-10872	275	2	authors	author	NOUN
easat-10872	275	3	have	have	AUX
easat-10872	275	4	reviewed	review	VERB
easat-10872	275	5	and	and	CCONJ
easat-10872	275	6	approved	approve	VERB
easat-10872	275	7	the	the	DET
easat-10872	275	8	final	final	ADJ
easat-10872	275	9	version	version	NOUN
easat-10872	275	10	of	of	ADP
easat-10872	275	11	this	this	DET
easat-10872	275	12	paper	paper	NOUN
easat-10872	275	13	.	.	PUNCT
easat-10872	276	1	copyright	copyright	NOUN
easat-10872	276	2	:	:	PUNCT
easat-10872	276	3	©	©	PROPN
easat-10872	276	4	2025	2025	NUM
easat-10872	276	5	by	by	ADP
easat-10872	276	6	the	the	DET
easat-10872	276	7	authors	author	NOUN
easat-10872	276	8	.	.	PUNCT
easat-10872	277	1	this	this	DET
easat-10872	277	2	article	article	NOUN
easat-10872	277	3	is	be	AUX
easat-10872	277	4	an	an	DET
easat-10872	277	5	open	open	ADJ
easat-10872	277	6	-	-	PUNCT
easat-10872	277	7	access	access	NOUN
easat-10872	277	8	article	article	NOUN
easat-10872	277	9	distributed	distribute	VERB
easat-10872	277	10	under	under	ADP
easat-10872	277	11	the	the	DET
easat-10872	277	12	terms	term	NOUN
easat-10872	277	13	and	and	CCONJ
easat-10872	277	14	conditions	condition	NOUN
easat-10872	277	15	of	of	ADP
easat-10872	277	16	the	the	DET
easat-10872	277	17	creative	creative	ADJ
easat-10872	277	18	commons	common	NOUN
easat-10872	277	19	attribution	attribution	NOUN
easat-10872	277	20	(	(	PUNCT
easat-10872	277	21	cc	cc	NOUN
easat-10872	277	22	by	by	ADP
easat-10872	277	23	)	)	PUNCT
easat-10872	277	24	license	license	NOUN
easat-10872	277	25	(	(	PUNCT
easat-10872	277	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10872	277	27	)	)	PUNCT
easat-10872	277	28	.	.	PUNCT
easat-10872	278	1	references	reference	NOUN
easat-10872	278	2	[	[	X
easat-10872	278	3	1	1	NUM
easat-10872	278	4	]	]	X
easat-10872	278	5	i.	i.	PROPN
easat-10872	278	6	pedrosa	pedrosa	PROPN
easat-10872	278	7	,	,	PUNCT
easat-10872	278	8	c.	c.	PROPN
easat-10872	278	9	j.	j.	PROPN
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easat-10872	278	11	,	,	PUNCT
easat-10872	278	12	and	and	CCONJ
easat-10872	278	13	m.	m.	NOUN
easat-10872	278	14	aparicio	aparicio	PROPN
easat-10872	278	15	,	,	PUNCT
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easat-10872	278	18	adoption	adoption	NOUN
easat-10872	278	19	of	of	ADP
easat-10872	278	20	computer	computer	NOUN
easat-10872	278	21	-	-	PUNCT
easat-10872	278	22	assisted	assist	VERB
easat-10872	278	23	auditing	auditing	NOUN
easat-10872	278	24	tools	tool	NOUN
easat-10872	278	25	(	(	PUNCT
easat-10872	278	26	caats	caat	NOUN
easat-10872	278	27	)	)	PUNCT
easat-10872	278	28	,	,	PUNCT
easat-10872	278	29	"	"	PUNCT
easat-10872	278	30	cognition	cognition	NOUN
easat-10872	278	31	,	,	PUNCT
easat-10872	278	32	technology	technology	NOUN
easat-10872	278	33	&	&	CCONJ
easat-10872	278	34	work	work	NOUN
easat-10872	278	35	,	,	PUNCT
easat-10872	278	36	vol	vol	NOUN
easat-10872	278	37	.	.	PROPN
easat-10872	279	1	22	22	NUM
easat-10872	279	2	,	,	PUNCT
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easat-10872	279	4	.	.	NOUN
easat-10872	279	5	3	3	NUM
easat-10872	279	6	,	,	PUNCT
easat-10872	279	7	pp	pp	ADJ
easat-10872	279	8	.	.	PUNCT
easat-10872	280	1	565	565	NUM
easat-10872	280	2	-	-	SYM
easat-10872	280	3	583	583	NUM
easat-10872	280	4	,	,	PUNCT
easat-10872	280	5	2020	2020	NUM
easat-10872	280	6	.	.	PUNCT
easat-10872	281	1	https://doi.org/10.1007/s10111-019-00581-4	https://doi.org/10.1007/s10111-019-00581-4	NUM
easat-10872	281	2	[	[	X
easat-10872	281	3	2	2	NUM
easat-10872	281	4	]	]	X
easat-10872	281	5	f.	f.	PROPN
easat-10872	281	6	huang	huang	PROPN
easat-10872	281	7	,	,	PUNCT
easat-10872	281	8	w.	w.	PROPN
easat-10872	281	9	g.	g.	PROPN
easat-10872	281	10	no	no	PROPN
easat-10872	281	11	,	,	PUNCT
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easat-10872	281	13	a.	a.	NOUN
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easat-10872	281	15	,	,	PUNCT
easat-10872	281	16	and	and	CCONJ
easat-10872	281	17	z.	z.	PROPN
easat-10872	281	18	yan	yan	PROPN
easat-10872	281	19	,	,	PUNCT
easat-10872	281	20	"	"	PUNCT
easat-10872	281	21	audit	audit	NOUN
easat-10872	281	22	data	data	NOUN
easat-10872	281	23	analytics	analytic	NOUN
easat-10872	281	24	,	,	PUNCT
easat-10872	281	25	machine	machine	NOUN
easat-10872	281	26	learning	learning	NOUN
easat-10872	281	27	,	,	PUNCT
easat-10872	281	28	and	and	CCONJ
easat-10872	281	29	full	full	ADJ
easat-10872	281	30	population	population	NOUN
easat-10872	281	31	testing	testing	NOUN
easat-10872	281	32	,	,	PUNCT
easat-10872	281	33	"	"	PUNCT
easat-10872	281	34	the	the	DET
easat-10872	281	35	journal	journal	NOUN
easat-10872	281	36	of	of	ADP
easat-10872	281	37	finance	finance	NOUN
easat-10872	281	38	and	and	CCONJ
easat-10872	281	39	data	datum	NOUN
easat-10872	281	40	science	science	NOUN
easat-10872	281	41	,	,	PUNCT
easat-10872	281	42	vol	vol	NOUN
easat-10872	281	43	.	.	PROPN
easat-10872	281	44	8	8	NUM
easat-10872	281	45	,	,	PUNCT
easat-10872	281	46	pp	pp	ADJ
easat-10872	281	47	.	.	PUNCT
easat-10872	281	48	138	138	NUM
easat-10872	281	49	-	-	SYM
easat-10872	281	50	144	144	NUM
easat-10872	281	51	,	,	PUNCT
easat-10872	281	52	2022	2022	NUM
easat-10872	281	53	.	.	PUNCT
easat-10872	282	1	https://doi.org/10.1016/j.jfds.2022.05.002	https://doi.org/10.1016/j.jfds.2022.05.002	PROPN
easat-10872	283	1	[	[	X
easat-10872	283	2	3	3	X
easat-10872	283	3	]	]	X
easat-10872	283	4	e.	e.	PROPN
easat-10872	283	5	e.	e.	PROPN
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easat-10872	283	8	j.	j.	PROPN
easat-10872	283	9	saputra	saputra	PROPN
easat-10872	283	10	,	,	PUNCT
easat-10872	283	11	"	"	PUNCT
easat-10872	283	12	big	big	ADJ
easat-10872	283	13	data	datum	NOUN
easat-10872	283	14	and	and	CCONJ
easat-10872	283	15	artificial	artificial	ADJ
easat-10872	283	16	intelligence	intelligence	NOUN
easat-10872	283	17	in	in	ADP
easat-10872	283	18	policy	policy	NOUN
easat-10872	283	19	making	making	NOUN
easat-10872	283	20	:	:	PUNCT
easat-10872	283	21	a	a	DET
easat-10872	283	22	mini	mini	ADJ
easat-10872	283	23	-	-	NOUN
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easat-10872	283	26	,	,	PUNCT
easat-10872	283	27	"	"	PUNCT
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easat-10872	283	29	journal	journal	NOUN
easat-10872	283	30	of	of	ADP
easat-10872	283	31	advances	advance	NOUN
easat-10872	283	32	in	in	ADP
easat-10872	283	33	social	social	ADJ
easat-10872	283	34	sciences	science	NOUN
easat-10872	283	35	and	and	CCONJ
easat-10872	283	36	humanities	humanity	NOUN
easat-10872	283	37	,	,	PUNCT
easat-10872	283	38	vol	vol	NOUN
easat-10872	283	39	.	.	PROPN
easat-10872	283	40	1	1	NUM
easat-10872	283	41	,	,	PUNCT
easat-10872	283	42	no	no	INTJ
easat-10872	283	43	.	.	NOUN
easat-10872	283	44	2	2	NUM
easat-10872	283	45	,	,	PUNCT
easat-10872	283	46	pp	pp	ADJ
easat-10872	283	47	.	.	PUNCT
easat-10872	284	1	58	58	NUM
easat-10872	284	2	-	-	SYM
easat-10872	284	3	65	65	NUM
easat-10872	284	4	,	,	PUNCT
easat-10872	284	5	2022	2022	NUM
easat-10872	284	6	.	.	PUNCT
easat-10872	285	1	https://doi.org/10.56225/ijassh.v1i2.40	https://doi.org/10.56225/ijassh.v1i2.40	PROPN
easat-10872	286	1	[	[	X
easat-10872	286	2	4	4	NUM
easat-10872	286	3	]	]	X
easat-10872	286	4	n.	n.	NOUN
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easat-10872	286	8	.	.	PROPN
easat-10872	286	9	,	,	PUNCT
easat-10872	286	10	"	"	PUNCT
easat-10872	286	11	a	a	DET
easat-10872	286	12	survey	survey	NOUN
easat-10872	286	13	on	on	ADP
easat-10872	286	14	blockchain	blockchain	PROPN
easat-10872	286	15	for	for	ADP
easat-10872	286	16	big	big	ADJ
easat-10872	286	17	data	datum	NOUN
easat-10872	286	18	:	:	PUNCT
easat-10872	286	19	approaches	approach	NOUN
easat-10872	286	20	,	,	PUNCT
easat-10872	286	21	opportunities	opportunity	NOUN
easat-10872	286	22	,	,	PUNCT
easat-10872	286	23	and	and	CCONJ
easat-10872	286	24	future	future	ADJ
easat-10872	286	25	directions	direction	NOUN
easat-10872	286	26	,	,	PUNCT
easat-10872	286	27	"	"	PUNCT
easat-10872	286	28	future	future	ADJ
easat-10872	286	29	generation	generation	NOUN
easat-10872	286	30	computer	computer	NOUN
easat-10872	286	31	systems	system	NOUN
easat-10872	286	32	,	,	PUNCT
easat-10872	286	33	vol	vol	NOUN
easat-10872	286	34	.	.	PROPN
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easat-10872	286	36	,	,	PUNCT
easat-10872	286	37	pp	pp	ADJ
easat-10872	286	38	.	.	PUNCT
easat-10872	287	1	209	209	NUM
easat-10872	287	2	-	-	SYM
easat-10872	287	3	226	226	NUM
easat-10872	287	4	,	,	PUNCT
easat-10872	287	5	2022	2022	NUM
easat-10872	287	6	.	.	PUNCT
easat-10872	288	1	https://doi.org/10.1016/j.future.2022.01.017	https://doi.org/10.1016/j.future.2022.01.017	NUM
easat-10872	288	2	[	[	SYM
easat-10872	288	3	5	5	NUM
easat-10872	288	4	]	]	PUNCT
easat-10872	288	5	m.	m.	NOUN
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easat-10872	288	7	,	,	PUNCT
easat-10872	288	8	a.	a.	NOUN
easat-10872	288	9	almutairi	almutairi	NOUN
easat-10872	288	10	,	,	PUNCT
easat-10872	288	11	and	and	CCONJ
easat-10872	288	12	o.	o.	PROPN
easat-10872	288	13	zraqat	zraqat	PROPN
easat-10872	288	14	,	,	PUNCT
easat-10872	288	15	"	"	PUNCT
easat-10872	288	16	the	the	DET
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easat-10872	288	18	of	of	ADP
easat-10872	288	19	big	big	ADJ
easat-10872	288	20	data	datum	NOUN
easat-10872	288	21	analytics	analytic	NOUN
easat-10872	288	22	on	on	ADP
easat-10872	288	23	audit	audit	NOUN
easat-10872	288	24	procedures	procedure	NOUN
easat-10872	288	25	:	:	PUNCT
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easat-10872	288	29	middle	middle	PROPN
easat-10872	288	30	east	east	PROPN
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easat-10872	288	32	"	"	PUNCT
easat-10872	288	33	the	the	DET
easat-10872	288	34	journal	journal	NOUN
easat-10872	288	35	of	of	ADP
easat-10872	288	36	asian	asian	ADJ
easat-10872	288	37	finance	finance	NOUN
easat-10872	288	38	,	,	PUNCT
easat-10872	288	39	economics	economic	NOUN
easat-10872	288	40	and	and	CCONJ
easat-10872	288	41	business	business	NOUN
easat-10872	288	42	,	,	PUNCT
easat-10872	288	43	vol	vol	NOUN
easat-10872	288	44	.	.	PROPN
easat-10872	288	45	9	9	NUM
easat-10872	288	46	,	,	PUNCT
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easat-10872	288	48	.	.	NOUN
easat-10872	288	49	2	2	NUM
easat-10872	288	50	,	,	PUNCT
easat-10872	288	51	pp	pp	ADJ
easat-10872	288	52	.	.	PUNCT
easat-10872	289	1	93	93	NUM
easat-10872	289	2	-	-	SYM
easat-10872	289	3	102	102	NUM
easat-10872	289	4	,	,	PUNCT
easat-10872	289	5	2022	2022	NUM
easat-10872	289	6	.	.	PUNCT
easat-10872	290	1	https://doi.org/10.13106/jafeb.2022.vol9.no2.0093	https://doi.org/10.13106/jafeb.2022.vol9.no2.0093	PRON
easat-10872	291	1	[	[	X
easat-10872	291	2	6	6	NUM
easat-10872	291	3	]	]	PUNCT
easat-10872	291	4	j.	j.	PROPN
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easat-10872	291	6	and	and	CCONJ
easat-10872	291	7	a.	a.	PROPN
easat-10872	291	8	oni	oni	PROPN
easat-10872	291	9	,	,	PUNCT
easat-10872	291	10	"	"	PUNCT
easat-10872	291	11	computer	computer	NOUN
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easat-10872	291	13	audit	audit	NOUN
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easat-10872	291	19	developing	develop	VERB
easat-10872	291	20	countries	country	NOUN
easat-10872	291	21	:	:	PUNCT
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easat-10872	291	25	,	,	PUNCT
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easat-10872	291	29	internet	internet	NOUN
easat-10872	291	30	banking	banking	NOUN
easat-10872	291	31	and	and	CCONJ
easat-10872	291	32	commerce	commerce	PROPN
easat-10872	291	33	,	,	PUNCT
easat-10872	291	34	vol	vol	NOUN
easat-10872	291	35	.	.	PROPN
easat-10872	291	36	20	20	NUM
easat-10872	291	37	,	,	PUNCT
easat-10872	291	38	p.	p.	NOUN
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easat-10872	291	40	,	,	PUNCT
easat-10872	291	41	2015	2015	NUM
easat-10872	291	42	.	.	PUNCT
easat-10872	292	1	https://doi.org/10.4172/1204-5357.1000127	https://doi.org/10.4172/1204-5357.1000127	PROPN
easat-10872	293	1	[	[	X
easat-10872	293	2	7	7	X
easat-10872	293	3	]	]	PUNCT
easat-10872	293	4	r.	r.	PROPN
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easat-10872	293	8	r.	r.	PROPN
easat-10872	293	9	m.	m.	PROPN
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easat-10872	293	13	"	"	PUNCT
easat-10872	293	14	auditors	auditor	NOUN
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easat-10872	293	18	computer	computer	NOUN
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easat-10872	293	21	audit	audit	NOUN
easat-10872	293	22	techniques	technique	NOUN
easat-10872	293	23	(	(	PUNCT
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easat-10872	293	28	opportunities	opportunity	NOUN
easat-10872	293	29	,	,	PUNCT
easat-10872	293	30	"	"	PUNCT
easat-10872	293	31	in	in	ADP
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easat-10872	293	33	on	on	ADP
easat-10872	293	34	e	e	NOUN
easat-10872	293	35	-	-	NOUN
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easat-10872	293	37	,	,	PUNCT
easat-10872	293	38	e	e	NOUN
easat-10872	293	39	-	-	NOUN
easat-10872	293	40	services	service	NOUN
easat-10872	293	41	and	and	CCONJ
easat-10872	293	42	e	e	NOUN
easat-10872	293	43	-	-	NOUN
easat-10872	293	44	society	society	NOUN
easat-10872	293	45	(	(	PUNCT
easat-10872	293	46	pp	pp	ADJ
easat-10872	293	47	.	.	PUNCT
easat-10872	294	1	365	365	NUM
easat-10872	294	2	-	-	SYM
easat-10872	294	3	375	375	NUM
easat-10872	294	4	)	)	PUNCT
easat-10872	294	5	.	.	PUNCT
easat-10872	295	1	cham	cham	PROPN
easat-10872	295	2	:	:	PUNCT
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easat-10872	295	5	publishing	publishing	NOUN
easat-10872	295	6	,	,	PUNCT
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easat-10872	295	8	.	.	PUNCT
easat-10872	296	1	[	[	X
easat-10872	296	2	8	8	X
easat-10872	296	3	]	]	PUNCT
easat-10872	296	4	j.	j.	PROPN
easat-10872	296	5	a.	a.	PROPN
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easat-10872	296	7	,	,	PUNCT
easat-10872	296	8	information	information	NOUN
easat-10872	296	9	technology	technology	NOUN
easat-10872	296	10	auditing	auditing	NOUN
easat-10872	296	11	,	,	PUNCT
easat-10872	296	12	4th	4th	ADJ
easat-10872	296	13	ed	ed	NOUN
easat-10872	296	14	.	.	PUNCT
easat-10872	296	15	boston	boston	PROPN
easat-10872	296	16	,	,	PUNCT
easat-10872	296	17	ma	ma	PROPN
easat-10872	296	18	:	:	PUNCT
easat-10872	296	19	cengage	cengage	PROPN
easat-10872	296	20	learning	learning	PROPN
easat-10872	296	21	,	,	PUNCT
easat-10872	296	22	2016	2016	NUM
easat-10872	296	23	.	.	PUNCT
easat-10872	297	1	[	[	X
easat-10872	297	2	9	9	NUM
easat-10872	297	3	]	]	X
easat-10872	297	4	r.	r.	PROPN
easat-10872	297	5	l.	l.	PROPN
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easat-10872	297	8	h.	h.	PROPN
easat-10872	297	9	e.	e.	PROPN
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easat-10872	297	11	,	,	PUNCT
easat-10872	297	12	"	"	PUNCT
easat-10872	297	13	computer‐assisted	computer‐assiste	VERB
easat-10872	297	14	audit	audit	NOUN
easat-10872	297	15	tools	tool	NOUN
easat-10872	297	16	and	and	CCONJ
easat-10872	297	17	techniques	technique	NOUN
easat-10872	297	18	:	:	PUNCT
easat-10872	297	19	analysis	analysis	NOUN
easat-10872	297	20	and	and	CCONJ
easat-10872	297	21	perspectives	perspective	NOUN
easat-10872	297	22	,	,	PUNCT
easat-10872	297	23	"	"	PUNCT
easat-10872	297	24	managerial	managerial	ADJ
easat-10872	297	25	auditing	auditing	NOUN
easat-10872	297	26	journal	journal	NOUN
easat-10872	297	27	,	,	PUNCT
easat-10872	297	28	vol	vol	NOUN
easat-10872	297	29	.	.	PROPN
easat-10872	297	30	18	18	NUM
easat-10872	297	31	,	,	PUNCT
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easat-10872	297	33	.	.	NOUN
easat-10872	297	34	9	9	NUM
easat-10872	297	35	,	,	PUNCT
easat-10872	297	36	pp	pp	ADJ
easat-10872	297	37	.	.	PUNCT
easat-10872	298	1	725	725	NUM
easat-10872	298	2	-	-	SYM
easat-10872	298	3	731	731	NUM
easat-10872	298	4	,	,	PUNCT
easat-10872	298	5	2003	2003	NUM
easat-10872	298	6	.	.	PUNCT
easat-10872	299	1	https://doi.org/10.1108/02686900310500488	https://doi.org/10.1108/02686900310500488	X
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easat-10872	300	2	10	10	NUM
easat-10872	300	3	]	]	PUNCT
easat-10872	300	4	m.	m.	NOUN
easat-10872	300	5	celestin	celestin	PROPN
easat-10872	300	6	,	,	PUNCT
easat-10872	300	7	m.	m.	NOUN
easat-10872	300	8	vasuki	vasuki	NOUN
easat-10872	300	9	,	,	PUNCT
easat-10872	300	10	and	and	CCONJ
easat-10872	300	11	a.	a.	PROPN
easat-10872	300	12	d.	d.	PROPN
easat-10872	300	13	kumar	kumar	PROPN
easat-10872	300	14	,	,	PUNCT
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easat-10872	300	16	untold	untold	ADJ
easat-10872	300	17	audit	audit	NOUN
easat-10872	300	18	truth	truth	NOUN
easat-10872	300	19	.	.	PUNCT
easat-10872	301	1	tamil	tamil	PROPN
easat-10872	301	2	nadu	nadu	PROPN
easat-10872	301	3	,	,	PUNCT
easat-10872	301	4	india	india	PROPN
easat-10872	301	5	:	:	PUNCT
easat-10872	302	1	dk	dk	PROPN
easat-10872	302	2	international	international	PROPN
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easat-10872	302	4	foundation	foundation	PROPN
easat-10872	302	5	,	,	PUNCT
easat-10872	302	6	2024	2024	NUM
easat-10872	302	7	.	.	PUNCT
easat-10872	303	1	[	[	X
easat-10872	303	2	11	11	NUM
easat-10872	303	3	]	]	PUNCT
easat-10872	303	4	a.	a.	NOUN
easat-10872	303	5	a.	a.	NOUN
easat-10872	303	6	atta	atta	PROPN
easat-10872	303	7	et	et	PROPN
easat-10872	303	8	al	al	PROPN
easat-10872	303	9	.	.	PROPN
easat-10872	303	10	,	,	PUNCT
easat-10872	303	11	"	"	PUNCT
easat-10872	303	12	the	the	DET
easat-10872	303	13	impact	impact	NOUN
easat-10872	303	14	of	of	ADP
easat-10872	303	15	computer	computer	NOUN
easat-10872	303	16	-	-	PUNCT
easat-10872	303	17	assisted	assist	VERB
easat-10872	303	18	auditing	auditing	NOUN
easat-10872	303	19	techniques	technique	NOUN
easat-10872	303	20	in	in	ADP
easat-10872	303	21	the	the	DET
easat-10872	303	22	audit	audit	NOUN
easat-10872	303	23	process	process	NOUN
easat-10872	303	24	:	:	PUNCT
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easat-10872	303	26	assessment	assessment	NOUN
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easat-10872	303	28	performance	performance	NOUN
easat-10872	303	29	and	and	CCONJ
easat-10872	303	30	effort	effort	NOUN
easat-10872	303	31	expectancy	expectancy	NOUN
easat-10872	303	32	,	,	PUNCT
easat-10872	303	33	"	"	PUNCT
easat-10872	303	34	international	international	ADJ
easat-10872	303	35	journal	journal	NOUN
easat-10872	303	36	of	of	ADP
easat-10872	303	37	data	datum	NOUN
easat-10872	303	38	and	and	CCONJ
easat-10872	303	39	network	network	NOUN
easat-10872	303	40	science	science	NOUN
easat-10872	303	41	,	,	PUNCT
easat-10872	303	42	vol	vol	NOUN
easat-10872	303	43	.	.	PROPN
easat-10872	303	44	8	8	NUM
easat-10872	303	45	,	,	PUNCT
easat-10872	303	46	no	no	INTJ
easat-10872	303	47	.	.	NOUN
easat-10872	303	48	2	2	NUM
easat-10872	303	49	,	,	PUNCT
easat-10872	303	50	pp	pp	ADJ
easat-10872	303	51	.	.	PUNCT
easat-10872	304	1	977–988	977–988	NUM
easat-10872	304	2	,	,	PUNCT
easat-10872	304	3	2024	2024	NUM
easat-10872	304	4	.	.	PUNCT
easat-10872	305	1	https://doi.org/10.5267/j.ijdns.2023.12.009	https://doi.org/10.5267/j.ijdns.2023.12.009	NOUN
easat-10872	305	2	[	[	X
easat-10872	305	3	12	12	NUM
easat-10872	305	4	]	]	PUNCT
easat-10872	305	5	m.	m.	NOUN
easat-10872	305	6	meiryani	meiryani	PROPN
easat-10872	305	7	,	,	PUNCT
easat-10872	305	8	a.	a.	NOUN
easat-10872	305	9	sujanto	sujanto	NOUN
easat-10872	305	10	,	,	PUNCT
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easat-10872	305	12	lindawati	lindawati	PROPN
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easat-10872	305	14	a.	a.	NOUN
easat-10872	305	15	zulkarnain	zulkarnain	PROPN
easat-10872	305	16	,	,	PUNCT
easat-10872	305	17	and	and	CCONJ
easat-10872	305	18	s.	s.	PROPN
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easat-10872	305	21	"	"	PUNCT
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easat-10872	305	28	:	:	PUNCT
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easat-10872	305	30	and	and	CCONJ
easat-10872	305	31	caats	caat	NOUN
easat-10872	305	32	on	on	ADP
easat-10872	305	33	audit	audit	NOUN
easat-10872	305	34	quality	quality	NOUN
easat-10872	305	35	in	in	ADP
easat-10872	305	36	indonesia	indonesia	PROPN
easat-10872	305	37	,	,	PUNCT
easat-10872	305	38	"	"	PUNCT
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easat-10872	305	40	journal	journal	NOUN
easat-10872	305	41	of	of	ADP
easat-10872	305	42	advanced	advanced	ADJ
easat-10872	305	43	computer	computer	NOUN
easat-10872	305	44	science	science	NOUN
easat-10872	305	45	and	and	CCONJ
easat-10872	305	46	applications	application	NOUN
easat-10872	305	47	,	,	PUNCT
easat-10872	305	48	vol	vol	NOUN
easat-10872	305	49	.	.	PROPN
easat-10872	305	50	12	12	NUM
easat-10872	305	51	,	,	PUNCT
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easat-10872	305	54	8	8	NUM
easat-10872	305	55	,	,	PUNCT
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easat-10872	305	57	.	.	PUNCT
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easat-10872	307	2	13	13	NUM
easat-10872	307	3	]	]	PUNCT
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easat-10872	307	10	and	and	CCONJ
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easat-10872	307	14	"	"	PUNCT
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easat-10872	307	18	:	:	PUNCT
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easat-10872	307	26	"	"	PUNCT
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easat-10872	307	31	and	and	CCONJ
easat-10872	307	32	auditing	auditing	NOUN
easat-10872	307	33	,	,	PUNCT
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easat-10872	307	35	.	.	PROPN
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easat-10872	307	37	,	,	PUNCT
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easat-10872	307	39	.	.	NOUN
easat-10872	307	40	12	12	NUM
easat-10872	307	41	,	,	PUNCT
easat-10872	307	42	pp	pp	ADJ
easat-10872	307	43	.	.	PUNCT
easat-10872	308	1	615	615	NUM
easat-10872	308	2	-	-	SYM
easat-10872	308	3	631	631	NUM
easat-10872	308	4	,	,	PUNCT
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easat-10872	308	6	.	.	PUNCT
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easat-10872	309	2	14	14	NUM
easat-10872	309	3	]	]	X
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easat-10872	309	7	,	,	PUNCT
easat-10872	309	8	m.	m.	NOUN
easat-10872	309	9	fleischer	fleischer	NOUN
easat-10872	309	10	,	,	PUNCT
easat-10872	309	11	and	and	CCONJ
easat-10872	309	12	a.	a.	PROPN
easat-10872	309	13	k.	k.	PROPN
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easat-10872	309	15	,	,	PUNCT
easat-10872	309	16	the	the	DET
easat-10872	309	17	processes	process	NOUN
easat-10872	309	18	of	of	ADP
easat-10872	309	19	technological	technological	ADJ
easat-10872	309	20	innovation	innovation	NOUN
easat-10872	309	21	.	.	PUNCT
easat-10872	310	1	lexington	lexington	PROPN
easat-10872	310	2	,	,	PUNCT
easat-10872	310	3	ma	ma	PROPN
easat-10872	310	4	:	:	PUNCT
easat-10872	310	5	lexington	lexington	PROPN
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easat-10872	310	7	,	,	PUNCT
easat-10872	310	8	1990	1990	NUM
easat-10872	310	9	.	.	PUNCT
easat-10872	311	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
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easat-10872	311	10	https://doi.org/10.14569/ijacsa.2021.0120861	https://doi.org/10.14569/ijacsa.2021.0120861	PROPN
easat-10872	311	11	333	333	NUM
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easat-10872	311	14	science	science	NOUN
easat-10872	311	15	and	and	CCONJ
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easat-10872	311	20	-	-	SYM
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easat-10872	311	23	.	.	PROPN
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easat-10872	312	2	,	,	PUNCT
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easat-10872	312	4	.	.	NOUN
easat-10872	312	5	11	11	NUM
easat-10872	312	6	:	:	PUNCT
easat-10872	312	7	320	320	NUM
easat-10872	312	8	-	-	SYM
easat-10872	312	9	333	333	NUM
easat-10872	312	10	,	,	PUNCT
easat-10872	312	11	2025	2025	NUM
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easat-10872	312	15	-	-	SYM
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easat-10872	312	21	authors	author	NOUN
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easat-10872	312	25	gate	gate	NOUN
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easat-10872	312	27	15	15	NUM
easat-10872	312	28	]	]	X
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easat-10872	312	30	antoro	antoro	PROPN
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easat-10872	312	36	application	application	NOUN
easat-10872	312	37	of	of	ADP
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easat-10872	312	39	slovin	slovin	NOUN
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easat-10872	312	41	in	in	ADP
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easat-10872	312	43	research	research	NOUN
easat-10872	312	44	:	:	PUNCT
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easat-10872	312	46	,	,	PUNCT
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easat-10872	312	52	a	a	DET
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easat-10872	312	54	perspective	perspective	NOUN
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easat-10872	312	56	"	"	PUNCT
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easat-10872	312	58	multidisiplin	multidisiplin	PROPN
easat-10872	312	59	sosial	sosial	PROPN
easat-10872	312	60	dan	dan	PROPN
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easat-10872	312	62	,	,	PUNCT
easat-10872	312	63	vol	vol	NOUN
easat-10872	312	64	.	.	PROPN
easat-10872	312	65	1	1	NUM
easat-10872	312	66	,	,	PUNCT
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easat-10872	312	68	.	.	NOUN
easat-10872	312	69	2	2	NUM
easat-10872	312	70	,	,	PUNCT
easat-10872	312	71	pp	pp	ADJ
easat-10872	312	72	.	.	PUNCT
easat-10872	313	1	53	53	NUM
easat-10872	313	2	-	-	SYM
easat-10872	313	3	63	63	NUM
easat-10872	313	4	,	,	PUNCT
easat-10872	313	5	2024	2024	NUM
easat-10872	313	6	.	.	PUNCT
easat-10872	314	1	https://doi.org/10.70585/jmsh.v1i2.38	https://doi.org/10.70585/jmsh.v1i2.38	NOUN
easat-10872	315	1	[	[	X
easat-10872	315	2	16	16	NUM
easat-10872	315	3	]	]	PUNCT
easat-10872	315	4	j.	j.	PROPN
easat-10872	315	5	baker	baker	PROPN
easat-10872	315	6	,	,	PUNCT
easat-10872	315	7	the	the	DET
easat-10872	315	8	technology	technology	NOUN
easat-10872	315	9	–	–	PUNCT
easat-10872	315	10	organization	organization	NOUN
easat-10872	315	11	–	–	PUNCT
easat-10872	315	12	environment	environment	NOUN
easat-10872	315	13	framework	framework	NOUN
easat-10872	315	14	.	.	PUNCT
easat-10872	316	1	in	in	ADP
easat-10872	316	2	integrated	integrated	ADJ
easat-10872	316	3	series	series	NOUN
easat-10872	316	4	in	in	ADP
easat-10872	316	5	information	information	NOUN
easat-10872	316	6	systems	system	NOUN
easat-10872	316	7	.	.	PUNCT
easat-10872	317	1	new	new	PROPN
easat-10872	317	2	york	york	PROPN
easat-10872	317	3	:	:	PUNCT
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easat-10872	317	5	,	,	PUNCT
easat-10872	317	6	2011	2011	NUM
easat-10872	317	7	.	.	PUNCT
easat-10872	318	1	[	[	X
easat-10872	318	2	17	17	NUM
easat-10872	318	3	]	]	PUNCT
easat-10872	318	4	k.	k.	NOUN
easat-10872	318	5	rosli	rosli	PROPN
easat-10872	318	6	,	,	PUNCT
easat-10872	318	7	s.	s.	PROPN
easat-10872	318	8	l.	l.	PROPN
easat-10872	318	9	pan	pan	PROPN
easat-10872	318	10	,	,	PUNCT
easat-10872	318	11	p.	p.	PROPN
easat-10872	318	12	h.	h.	PROPN
easat-10872	319	1	p.	p.	PROPN
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easat-10872	319	3	,	,	PUNCT
easat-10872	319	4	t.	t.	PROPN
easat-10872	319	5	h.	h.	PROPN
easat-10872	319	6	cao	cao	PROPN
easat-10872	319	7	,	,	PUNCT
easat-10872	319	8	and	and	CCONJ
easat-10872	319	9	e.-g	e.-g	PROPN
easat-10872	319	10	.	.	PUNCT
easat-10872	320	1	siew	siew	PROPN
easat-10872	320	2	,	,	PUNCT
easat-10872	320	3	"	"	PUNCT
easat-10872	320	4	computer	computer	NOUN
easat-10872	320	5	-	-	PUNCT
easat-10872	320	6	assisted	assist	VERB
easat-10872	320	7	auditing	auditing	NOUN
easat-10872	320	8	tools	tool	NOUN
easat-10872	320	9	acceptance	acceptance	NOUN
easat-10872	320	10	using	use	VERB
easat-10872	320	11	itoe	itoe	NOUN
easat-10872	320	12	:	:	PUNCT
easat-10872	320	13	a	a	DET
easat-10872	320	14	new	new	ADJ
easat-10872	320	15	paradigm	paradigm	NOUN
easat-10872	320	16	,	,	PUNCT
easat-10872	320	17	"	"	PUNCT
easat-10872	320	18	in	in	ADP
easat-10872	320	19	proc	proc	NOUN
easat-10872	320	20	.	.	PUNCT
easat-10872	321	1	pacific	pacific	PROPN
easat-10872	321	2	asia	asia	PROPN
easat-10872	321	3	conf	conf	PROPN
easat-10872	321	4	.	.	PUNCT
easat-10872	322	1	on	on	ADP
easat-10872	322	2	information	information	NOUN
easat-10872	322	3	systems	system	NOUN
easat-10872	322	4	(	(	PUNCT
easat-10872	322	5	pacis	pacis	PROPN
easat-10872	322	6	)	)	PUNCT
easat-10872	322	7	,	,	PUNCT
easat-10872	322	8	ho	ho	PROPN
easat-10872	322	9	chi	chi	PROPN
easat-10872	322	10	minh	minh	PROPN
easat-10872	322	11	city	city	NOUN
easat-10872	322	12	,	,	PUNCT
easat-10872	322	13	2012	2012	NUM
easat-10872	322	14	.	.	PUNCT
easat-10872	323	1	[	[	X
easat-10872	323	2	18	18	NUM
easat-10872	323	3	]	]	PUNCT
easat-10872	323	4	j.	j.	PROPN
easat-10872	323	5	bierstaker	bierstaker	PROPN
easat-10872	323	6	,	,	PUNCT
easat-10872	323	7	d.	d.	PROPN
easat-10872	323	8	janvrin	janvrin	PROPN
easat-10872	323	9	,	,	PUNCT
easat-10872	323	10	and	and	CCONJ
easat-10872	323	11	d.	d.	PROPN
easat-10872	323	12	j.	j.	PROPN
easat-10872	323	13	lowe	lowe	PROPN
easat-10872	323	14	,	,	PUNCT
easat-10872	323	15	"	"	PUNCT
easat-10872	323	16	what	what	DET
easat-10872	323	17	factors	factor	VERB
easat-10872	323	18	influence	influence	NOUN
easat-10872	323	19	auditors	auditor	NOUN
easat-10872	323	20	'	'	PART
easat-10872	323	21	use	use	NOUN
easat-10872	323	22	of	of	ADP
easat-10872	323	23	computer	computer	NOUN
easat-10872	323	24	-	-	PUNCT
easat-10872	323	25	assisted	assist	VERB
easat-10872	323	26	audit	audit	NOUN
easat-10872	323	27	techniques	technique	NOUN
easat-10872	323	28	?	?	PUNCT
easat-10872	323	29	,	,	PUNCT
easat-10872	323	30	"	"	PUNCT
easat-10872	323	31	advances	advance	NOUN
easat-10872	323	32	in	in	ADP
easat-10872	323	33	accounting	accounting	NOUN
easat-10872	323	34	,	,	PUNCT
easat-10872	323	35	vol	vol	NOUN
easat-10872	323	36	.	.	PROPN
easat-10872	323	37	30	30	NUM
easat-10872	323	38	,	,	PUNCT
easat-10872	323	39	no	no	INTJ
easat-10872	323	40	.	.	NOUN
easat-10872	323	41	1	1	NUM
easat-10872	323	42	,	,	PUNCT
easat-10872	323	43	pp	pp	ADJ
easat-10872	323	44	.	.	PUNCT
easat-10872	323	45	67	67	NUM
easat-10872	323	46	-	-	SYM
easat-10872	323	47	74	74	NUM
easat-10872	323	48	,	,	PUNCT
easat-10872	323	49	2014	2014	NUM
easat-10872	323	50	.	.	PUNCT
easat-10872	324	1	https://doi.org/10.1016/j.adiac.2013.12.005	https://doi.org/10.1016/j.adiac.2013.12.005	PROPN
easat-10872	324	2	[	[	X
easat-10872	324	3	19	19	NUM
easat-10872	324	4	]	]	PUNCT
easat-10872	324	5	m.	m.	NOUN
easat-10872	324	6	moradi	moradi	NOUN
easat-10872	324	7	and	and	CCONJ
easat-10872	324	8	e.	e.	PROPN
easat-10872	324	9	r.	r.	PROPN
easat-10872	324	10	nia	nia	PROPN
easat-10872	324	11	,	,	PUNCT
easat-10872	324	12	"	"	PUNCT
easat-10872	324	13	the	the	DET
easat-10872	324	14	impact	impact	NOUN
easat-10872	324	15	of	of	ADP
easat-10872	324	16	organizational	organizational	ADJ
easat-10872	324	17	factors	factor	NOUN
easat-10872	324	18	based	base	VERB
easat-10872	324	19	on	on	ADP
easat-10872	324	20	technology	technology	NOUN
easat-10872	324	21	-	-	PUNCT
easat-10872	324	22	organization	organization	NOUN
easat-10872	324	23	-	-	PUNCT
easat-10872	324	24	environment	environment	NOUN
easat-10872	324	25	(	(	PUNCT
easat-10872	324	26	toe	toe	NOUN
easat-10872	324	27	)	)	PUNCT
easat-10872	324	28	framework	framework	NOUN
easat-10872	324	29	on	on	ADP
easat-10872	324	30	practical	practical	ADJ
easat-10872	324	31	levels	level	NOUN
easat-10872	324	32	and	and	CCONJ
easat-10872	324	33	characteristics	characteristic	NOUN
easat-10872	324	34	of	of	ADP
easat-10872	324	35	audit	audit	NOUN
easat-10872	324	36	analysis	analysis	NOUN
easat-10872	324	37	and	and	CCONJ
easat-10872	324	38	internal	internal	ADJ
easat-10872	324	39	audit	audit	NOUN
easat-10872	324	40	performance	performance	NOUN
easat-10872	324	41	,	,	PUNCT
easat-10872	324	42	"	"	PUNCT
easat-10872	324	43	european	european	ADJ
easat-10872	324	44	journal	journal	PROPN
easat-10872	324	45	of	of	ADP
easat-10872	324	46	business	business	NOUN
easat-10872	324	47	and	and	CCONJ
easat-10872	324	48	management	management	NOUN
easat-10872	324	49	research	research	NOUN
easat-10872	324	50	,	,	PUNCT
easat-10872	324	51	vol	vol	NOUN
easat-10872	324	52	.	.	PROPN
easat-10872	325	1	5	5	NUM
easat-10872	325	2	,	,	PUNCT
easat-10872	325	3	no	no	INTJ
easat-10872	325	4	.	.	NOUN
easat-10872	325	5	4	4	NUM
easat-10872	325	6	,	,	PUNCT
easat-10872	325	7	2020	2020	NUM
easat-10872	325	8	.	.	PUNCT
easat-10872	326	1	https://doi.org/10.24018/ejbmr.2020.5.4.261	https://doi.org/10.24018/ejbmr.2020.5.4.261	X
easat-10872	327	1	[	[	X
easat-10872	327	2	20	20	NUM
easat-10872	327	3	]	]	X
easat-10872	327	4	h.	h.	PROPN
easat-10872	327	5	m.	m.	PROPN
easat-10872	327	6	a.	a.	PROPN
easat-10872	327	7	al	al	PROPN
easat-10872	327	8	omari	omari	PROPN
easat-10872	327	9	,	,	PUNCT
easat-10872	327	10	m.	m.	PROPN
easat-10872	327	11	r.	r.	PROPN
easat-10872	327	12	a.	a.	PROPN
easat-10872	327	13	kadir	kadir	PROPN
easat-10872	327	14	,	,	PUNCT
easat-10872	327	15	r.	r.	PROPN
easat-10872	327	16	b.	b.	PROPN
easat-10872	327	17	sapingi	sapingi	PROPN
easat-10872	327	18	,	,	PUNCT
easat-10872	327	19	and	and	CCONJ
easat-10872	327	20	a.	a.	PROPN
easat-10872	327	21	al	al	PROPN
easat-10872	327	22	-	-	PUNCT
easat-10872	327	23	dalaien	dalaien	PROPN
easat-10872	327	24	,	,	PUNCT
easat-10872	327	25	"	"	PUNCT
easat-10872	327	26	the	the	DET
easat-10872	327	27	dynamics	dynamic	NOUN
easat-10872	327	28	of	of	ADP
easat-10872	327	29	caats	caat	NOUN
easat-10872	327	30	adoption	adoption	NOUN
easat-10872	327	31	in	in	ADP
easat-10872	327	32	jordan	jordan	PROPN
easat-10872	327	33	:	:	PUNCT
easat-10872	327	34	bridging	bridge	VERB
easat-10872	327	35	top	top	ADJ
easat-10872	327	36	management	management	NOUN
easat-10872	327	37	support	support	NOUN
easat-10872	327	38	with	with	ADP
easat-10872	327	39	auditor	auditor	NOUN
easat-10872	327	40	innovativeness	innovativeness	NOUN
easat-10872	327	41	and	and	CCONJ
easat-10872	327	42	it	it	PRON
easat-10872	327	43	competency	competency	NOUN
easat-10872	327	44	,	,	PUNCT
easat-10872	327	45	"	"	PUNCT
easat-10872	327	46	wseas	wsea	VERB
easat-10872	327	47	transactions	transaction	NOUN
easat-10872	327	48	on	on	ADP
easat-10872	327	49	business	business	NOUN
easat-10872	327	50	and	and	CCONJ
easat-10872	327	51	economics	economic	NOUN
easat-10872	327	52	,	,	PUNCT
easat-10872	327	53	vol	vol	NOUN
easat-10872	327	54	.	.	PROPN
easat-10872	328	1	22	22	NUM
easat-10872	328	2	,	,	PUNCT
easat-10872	328	3	pp	pp	ADJ
easat-10872	328	4	.	.	PUNCT
easat-10872	329	1	20	20	NUM
easat-10872	329	2	-	-	SYM
easat-10872	329	3	31	31	NUM
easat-10872	329	4	,	,	PUNCT
easat-10872	329	5	2024	2024	NUM
easat-10872	329	6	.	.	PUNCT
easat-10872	330	1	https://doi.org/10.37394/23207.2025.22.3	https://doi.org/10.37394/23207.2025.22.3	PROPN
easat-10872	330	2	[	[	X
easat-10872	330	3	21	21	NUM
easat-10872	330	4	]	]	PUNCT
easat-10872	330	5	m.	m.	NOUN
easat-10872	330	6	c.	c.	PROPN
easat-10872	330	7	suchman	suchman	NOUN
easat-10872	330	8	,	,	PUNCT
easat-10872	330	9	"	"	PUNCT
easat-10872	330	10	managing	manage	VERB
easat-10872	330	11	legitimacy	legitimacy	NOUN
easat-10872	330	12	:	:	PUNCT
easat-10872	330	13	strategic	strategic	ADJ
easat-10872	330	14	and	and	CCONJ
easat-10872	330	15	institutional	institutional	ADJ
easat-10872	330	16	approaches	approach	NOUN
easat-10872	330	17	,	,	PUNCT
easat-10872	330	18	"	"	PUNCT
easat-10872	330	19	academy	academy	NOUN
easat-10872	330	20	of	of	ADP
easat-10872	330	21	management	management	PROPN
easat-10872	330	22	review	review	PROPN
easat-10872	330	23	,	,	PUNCT
easat-10872	330	24	vol	vol	NOUN
easat-10872	330	25	.	.	PROPN
easat-10872	330	26	20	20	NUM
easat-10872	330	27	,	,	PUNCT
easat-10872	330	28	no	no	INTJ
easat-10872	330	29	.	.	NOUN
easat-10872	330	30	3	3	NUM
easat-10872	330	31	,	,	PUNCT
easat-10872	330	32	pp	pp	ADJ
easat-10872	330	33	.	.	PUNCT
easat-10872	331	1	571	571	NUM
easat-10872	331	2	-	-	SYM
easat-10872	331	3	610	610	NUM
easat-10872	331	4	,	,	PUNCT
easat-10872	331	5	1995	1995	NUM
easat-10872	331	6	.	.	PUNCT
easat-10872	332	1	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	NOUN
easat-10872	332	2	[	[	X
easat-10872	332	3	22	22	NUM
easat-10872	332	4	]	]	PUNCT
easat-10872	332	5	p.	p.	PROPN
easat-10872	332	6	bani	bani	PROPN
easat-10872	332	7	,	,	PUNCT
easat-10872	332	8	n.	n.	NOUN
easat-10872	332	9	siregar	siregar	NOUN
easat-10872	332	10	,	,	PUNCT
easat-10872	332	11	b.	b.	PROPN
easat-10872	332	12	subiyanto	subiyanto	PROPN
easat-10872	332	13	,	,	PUNCT
easat-10872	332	14	and	and	CCONJ
easat-10872	332	15	d.	d.	PROPN
easat-10872	332	16	teruna	teruna	PROPN
easat-10872	332	17	awaludin	awaludin	ADV
easat-10872	332	18	,	,	PUNCT
easat-10872	332	19	"	"	PUNCT
easat-10872	332	20	digital	digital	ADJ
easat-10872	332	21	transformation	transformation	NOUN
easat-10872	332	22	in	in	ADP
easat-10872	332	23	the	the	DET
easat-10872	332	24	audit	audit	NOUN
easat-10872	332	25	process	process	NOUN
easat-10872	332	26	:	:	PUNCT
easat-10872	332	27	a	a	DET
easat-10872	332	28	systematic	systematic	ADJ
easat-10872	332	29	review	review	NOUN
easat-10872	332	30	of	of	ADP
easat-10872	332	31	innovation	innovation	NOUN
easat-10872	332	32	,	,	PUNCT
easat-10872	332	33	challenges	challenge	NOUN
easat-10872	332	34	,	,	PUNCT
easat-10872	332	35	and	and	CCONJ
easat-10872	332	36	its	its	PRON
easat-10872	332	37	impact	impact	NOUN
easat-10872	332	38	on	on	ADP
easat-10872	332	39	audit	audit	NOUN
easat-10872	332	40	quality	quality	NOUN
easat-10872	332	41	,	,	PUNCT
easat-10872	332	42	"	"	PUNCT
easat-10872	332	43	journal	journal	NOUN
easat-10872	332	44	research	research	NOUN
easat-10872	332	45	of	of	ADP
easat-10872	332	46	social	social	ADJ
easat-10872	332	47	science	science	NOUN
easat-10872	332	48	,	,	PUNCT
easat-10872	332	49	economics	economic	NOUN
easat-10872	332	50	,	,	PUNCT
easat-10872	332	51	and	and	CCONJ
easat-10872	332	52	management	management	NOUN
easat-10872	332	53	,	,	PUNCT
easat-10872	332	54	vol	vol	NOUN
easat-10872	332	55	.	.	PROPN
easat-10872	332	56	5	5	NUM
easat-10872	332	57	,	,	PUNCT
easat-10872	332	58	no	no	INTJ
easat-10872	332	59	.	.	NOUN
easat-10872	332	60	3	3	NUM
easat-10872	332	61	,	,	PUNCT
easat-10872	332	62	pp	pp	ADJ
easat-10872	332	63	.	.	PUNCT
easat-10872	333	1	3454	3454	NUM
easat-10872	333	2	-	-	SYM
easat-10872	333	3	3471	3471	NUM
easat-10872	333	4	,	,	PUNCT
easat-10872	333	5	2025	2025	NUM
easat-10872	333	6	.	.	PUNCT
easat-10872	334	1	https://doi.org/10.59141/jrssem.v5i3.1109	https://doi.org/10.59141/jrssem.v5i3.1109	PROPN
easat-10872	335	1	[	[	X
easat-10872	335	2	23	23	NUM
easat-10872	335	3	]	]	X
easat-10872	335	4	d.	d.	PROPN
easat-10872	335	5	lestari	lestari	PROPN
easat-10872	335	6	,	,	PUNCT
easat-10872	335	7	s.	s.	PROPN
easat-10872	335	8	mardian	mardian	PROPN
easat-10872	335	9	,	,	PUNCT
easat-10872	335	10	and	and	CCONJ
easat-10872	335	11	m.	m.	NOUN
easat-10872	335	12	a.	a.	NOUN
easat-10872	335	13	firman	firman	PROPN
easat-10872	335	14	,	,	PUNCT
easat-10872	335	15	"	"	PUNCT
easat-10872	335	16	why	why	SCONJ
easat-10872	335	17	do	do	AUX
easat-10872	335	18	n’t	not	PART
easat-10872	335	19	auditors	auditor	NOUN
easat-10872	335	20	use	use	VERB
easat-10872	335	21	computer	computer	NOUN
easat-10872	335	22	-	-	PUNCT
easat-10872	335	23	assisted	assist	VERB
easat-10872	335	24	audit	audit	NOUN
easat-10872	335	25	techniques	technique	NOUN
easat-10872	335	26	?	?	PUNCT
easat-10872	336	1	study	study	NOUN
easat-10872	336	2	at	at	ADP
easat-10872	336	3	small	small	ADJ
easat-10872	336	4	public	public	ADJ
easat-10872	336	5	accounting	accounting	NOUN
easat-10872	336	6	firms	firm	NOUN
easat-10872	336	7	,	,	PUNCT
easat-10872	336	8	"	"	PUNCT
easat-10872	336	9	the	the	DET
easat-10872	336	10	indonesian	indonesian	ADJ
easat-10872	336	11	accounting	accounting	PROPN
easat-10872	336	12	review	review	PROPN
easat-10872	336	13	,	,	PUNCT
easat-10872	336	14	vol	vol	NOUN
easat-10872	336	15	.	.	PROPN
easat-10872	337	1	10	10	NUM
easat-10872	337	2	,	,	PUNCT
easat-10872	337	3	no	no	INTJ
easat-10872	337	4	.	.	NOUN
easat-10872	337	5	2	2	NUM
easat-10872	337	6	,	,	PUNCT
easat-10872	337	7	pp	pp	ADJ
easat-10872	337	8	.	.	PUNCT
easat-10872	338	1	105	105	NUM
easat-10872	338	2	-	-	SYM
easat-10872	338	3	116	116	NUM
easat-10872	338	4	,	,	PUNCT
easat-10872	338	5	2020	2020	NUM
easat-10872	338	6	.	.	PUNCT
easat-10872	339	1	https://doi.org/10.14414/tiar.v10i2.1974	https://doi.org/10.14414/tiar.v10i2.1974	NUM
easat-10872	340	1	[	[	X
easat-10872	340	2	24	24	NUM
easat-10872	340	3	]	]	PUNCT
easat-10872	340	4	a.	a.	NOUN
easat-10872	340	5	m.	m.	PROPN
easat-10872	340	6	h.	h.	PROPN
easat-10872	340	7	musa	musa	PROPN
easat-10872	340	8	and	and	CCONJ
easat-10872	340	9	h.	h.	PROPN
easat-10872	340	10	lefkir	lefkir	PROPN
easat-10872	340	11	,	,	PUNCT
easat-10872	340	12	"	"	PUNCT
easat-10872	340	13	the	the	DET
easat-10872	340	14	role	role	NOUN
easat-10872	340	15	of	of	ADP
easat-10872	340	16	artificial	artificial	ADJ
easat-10872	340	17	intelligence	intelligence	NOUN
easat-10872	340	18	in	in	ADP
easat-10872	340	19	achieving	achieve	VERB
easat-10872	340	20	auditing	audit	VERB
easat-10872	340	21	quality	quality	NOUN
easat-10872	340	22	for	for	ADP
easat-10872	340	23	small	small	ADJ
easat-10872	340	24	and	and	CCONJ
easat-10872	340	25	medium	medium	ADJ
easat-10872	340	26	enterprises	enterprise	NOUN
easat-10872	340	27	in	in	ADP
easat-10872	340	28	the	the	DET
easat-10872	340	29	kingdom	kingdom	NOUN
easat-10872	340	30	of	of	ADP
easat-10872	340	31	saudi	saudi	PROPN
easat-10872	340	32	arabia	arabia	PROPN
easat-10872	340	33	,	,	PUNCT
easat-10872	340	34	"	"	PUNCT
easat-10872	340	35	international	international	ADJ
easat-10872	340	36	journal	journal	NOUN
easat-10872	340	37	of	of	ADP
easat-10872	340	38	data	datum	NOUN
easat-10872	340	39	and	and	CCONJ
easat-10872	340	40	network	network	NOUN
easat-10872	340	41	science	science	NOUN
easat-10872	340	42	,	,	PUNCT
easat-10872	340	43	vol	vol	NOUN
easat-10872	340	44	.	.	PROPN
easat-10872	340	45	8	8	NUM
easat-10872	340	46	,	,	PUNCT
easat-10872	340	47	no	no	INTJ
easat-10872	340	48	.	.	NOUN
easat-10872	340	49	2	2	NUM
easat-10872	340	50	,	,	PUNCT
easat-10872	340	51	pp	pp	ADJ
easat-10872	340	52	.	.	PUNCT
easat-10872	340	53	835	835	NUM
easat-10872	340	54	–	–	PUNCT
easat-10872	340	55	844	844	NUM
easat-10872	340	56	,	,	PUNCT
easat-10872	340	57	2024	2024	NUM
easat-10872	340	58	.	.	PUNCT
easat-10872	341	1	https://doi.org/10.5267/j.ijdns.2023.12.021	https://doi.org/10.5267/j.ijdns.2023.12.021	NOUN
easat-10872	341	2	[	[	X
easat-10872	341	3	25	25	NUM
easat-10872	341	4	]	]	PUNCT
easat-10872	341	5	m.	m.	NOUN
easat-10872	341	6	nugroho	nugroho	NOUN
easat-10872	341	7	,	,	PUNCT
easat-10872	341	8	m.	m.	NOUN
easat-10872	341	9	sutarjo	sutarjo	PROPN
easat-10872	341	10	,	,	PUNCT
easat-10872	341	11	and	and	CCONJ
easat-10872	341	12	b.	b.	PROPN
easat-10872	341	13	novitasari	novitasari	PROPN
easat-10872	341	14	,	,	PUNCT
easat-10872	341	15	"	"	PUNCT
easat-10872	341	16	caats	caat	NOUN
easat-10872	341	17	for	for	ADP
easat-10872	341	18	audit	audit	NOUN
easat-10872	341	19	sample	sample	NOUN
easat-10872	341	20	determination	determination	NOUN
easat-10872	341	21	and	and	CCONJ
easat-10872	341	22	misstatement	misstatement	NOUN
easat-10872	341	23	detection	detection	NOUN
easat-10872	341	24	,	,	PUNCT
easat-10872	341	25	"	"	PUNCT
easat-10872	341	26	in	in	ADP
easat-10872	341	27	proceedings	proceeding	NOUN
easat-10872	341	28	of	of	ADP
easat-10872	341	29	the	the	DET
easat-10872	341	30	4th	4th	ADJ
easat-10872	341	31	international	international	ADJ
easat-10872	341	32	conference	conference	NOUN
easat-10872	341	33	on	on	ADP
easat-10872	341	34	business	business	NOUN
easat-10872	341	35	,	,	PUNCT
easat-10872	341	36	accounting	accounting	NOUN
easat-10872	341	37	,	,	PUNCT
easat-10872	341	38	and	and	CCONJ
easat-10872	341	39	economics	economic	NOUN
easat-10872	341	40	(	(	PUNCT
easat-10872	341	41	icbae	icbae	NOUN
easat-10872	341	42	2024	2024	NUM
easat-10872	341	43	,	,	PUNCT
easat-10872	341	44	purwokerto	purwokerto	NOUN
easat-10872	341	45	,	,	PUNCT
easat-10872	341	46	indonesia	indonesia	PROPN
easat-10872	341	47	,	,	PUNCT
easat-10872	341	48	14	14	NUM
easat-10872	341	49	-	-	SYM
easat-10872	341	50	15	15	NUM
easat-10872	341	51	august	august	PROPN
easat-10872	341	52	2024	2024	NUM
easat-10872	341	53	)	)	PUNCT
easat-10872	341	54	.	.	PUNCT
easat-10872	342	1	eai	eai	PROPN
easat-10872	342	2	,	,	PUNCT
easat-10872	342	3	2024	2024	NUM
easat-10872	342	4	.	.	PUNCT
easat-10872	343	1	[	[	X
easat-10872	343	2	26	26	NUM
easat-10872	343	3	]	]	X
easat-10872	343	4	l.	l.	PROPN
easat-10872	343	5	m.	m.	PROPN
easat-10872	343	6	o’dwyer	o’dwyer	PROPN
easat-10872	343	7	and	and	CCONJ
easat-10872	343	8	j.	j.	PROPN
easat-10872	343	9	a.	a.	PROPN
easat-10872	343	10	bernauer	bernauer	PROPN
easat-10872	343	11	,	,	PUNCT
easat-10872	343	12	quantitative	quantitative	ADJ
easat-10872	343	13	research	research	NOUN
easat-10872	343	14	for	for	ADP
easat-10872	343	15	the	the	DET
easat-10872	343	16	qualitative	qualitative	ADJ
easat-10872	343	17	researcher	researcher	NOUN
easat-10872	343	18	.	.	PUNCT
easat-10872	344	1	thousand	thousand	NUM
easat-10872	344	2	oaks	oak	NOUN
easat-10872	344	3	,	,	PUNCT
easat-10872	344	4	ca	can	AUX
easat-10872	344	5	:	:	PUNCT
easat-10872	344	6	sage	sage	NOUN
easat-10872	344	7	publications	publication	NOUN
easat-10872	344	8	,	,	PUNCT
easat-10872	344	9	inc	inc	PROPN
easat-10872	344	10	,	,	PUNCT
easat-10872	344	11	2014	2014	NUM
easat-10872	344	12	.	.	PUNCT
easat-10872	345	1	[	[	X
easat-10872	345	2	27	27	NUM
easat-10872	345	3	]	]	X
easat-10872	345	4	r.	r.	PROPN
easat-10872	345	5	garland	garland	PROPN
easat-10872	345	6	,	,	PUNCT
easat-10872	345	7	"	"	PUNCT
easat-10872	345	8	the	the	DET
easat-10872	345	9	mid	mid	NOUN
easat-10872	345	10	-	-	NOUN
easat-10872	345	11	point	point	NOUN
easat-10872	345	12	on	on	ADP
easat-10872	345	13	a	a	DET
easat-10872	345	14	rating	rating	NOUN
easat-10872	345	15	scale	scale	NOUN
easat-10872	345	16	:	:	PUNCT
easat-10872	345	17	is	be	AUX
easat-10872	345	18	it	it	PRON
easat-10872	345	19	desirable	desirable	ADJ
easat-10872	345	20	?	?	PUNCT
easat-10872	346	1	semantic	semantic	ADJ
easat-10872	346	2	scholar	scholar	NOUN
easat-10872	346	3	,	,	PUNCT
easat-10872	346	4	"	"	PUNCT
easat-10872	346	5	1991	1991	NUM
easat-10872	346	6	.	.	PUNCT
easat-10872	347	1	https://www.semanticscholar.org/paper/e9eb4f1725b0d3923e7e1ade8efda2aabb739c49	https://www.semanticscholar.org/paper/e9eb4f1725b0d3923e7e1ade8efda2aabb739c49	NOUN
easat-10872	348	1	[	[	X
easat-10872	348	2	28	28	NUM
easat-10872	348	3	]	]	X
easat-10872	348	4	c.	c.	PROPN
easat-10872	348	5	m.	m.	PROPN
easat-10872	348	6	ringle	ringle	PROPN
easat-10872	348	7	,	,	PUNCT
easat-10872	348	8	s.	s.	PROPN
easat-10872	348	9	wende	wende	VERB
easat-10872	348	10	,	,	PUNCT
easat-10872	348	11	and	and	CCONJ
easat-10872	348	12	j.-m	j.-m	PROPN
easat-10872	348	13	.	.	PUNCT
easat-10872	349	1	becker	becker	PROPN
easat-10872	349	2	,	,	PUNCT
easat-10872	349	3	computer	computer	NOUN
easat-10872	349	4	software	software	NOUN
easat-10872	349	5	.	.	PUNCT
easat-10872	350	1	bönningstedt	bönningstedt	NOUN
easat-10872	350	2	:	:	PUNCT
easat-10872	350	3	smartpls	smartpls	NOUN
easat-10872	350	4	,	,	PUNCT
easat-10872	350	5	2024	2024	NUM
easat-10872	350	6	.	.	PUNCT
easat-10872	351	1	[	[	X
easat-10872	351	2	29	29	NUM
easat-10872	351	3	]	]	PUNCT
easat-10872	351	4	j.	j.	PROPN
easat-10872	351	5	t.	t.	PROPN
easat-10872	351	6	roscoe	roscoe	PROPN
easat-10872	351	7	,	,	PUNCT
easat-10872	351	8	fundamental	fundamental	ADJ
easat-10872	351	9	research	research	NOUN
easat-10872	351	10	statistics	statistic	NOUN
easat-10872	351	11	for	for	ADP
easat-10872	351	12	the	the	DET
easat-10872	351	13	behavioral	behavioral	ADJ
easat-10872	351	14	sciences	science	NOUN
easat-10872	351	15	.	.	PUNCT
easat-10872	352	1	new	new	PROPN
easat-10872	352	2	york	york	PROPN
easat-10872	352	3	:	:	PUNCT
easat-10872	352	4	holt	holt	PROPN
easat-10872	352	5	:	:	PUNCT
easat-10872	353	1	rinehart	rinehart	PROPN
easat-10872	353	2	&	&	CCONJ
easat-10872	353	3	winston	winston	PROPN
easat-10872	353	4	,	,	PUNCT
easat-10872	353	5	1975	1975	NUM
easat-10872	353	6	.	.	PUNCT
easat-10872	354	1	[	[	X
easat-10872	354	2	30	30	NUM
easat-10872	354	3	]	]	PUNCT
easat-10872	354	4	m.	m.	NOUN
easat-10872	354	5	sarstedt	sarstedt	NOUN
easat-10872	354	6	,	,	PUNCT
easat-10872	354	7	c.	c.	PROPN
easat-10872	354	8	m.	m.	PROPN
easat-10872	354	9	ringle	ringle	PROPN
easat-10872	354	10	,	,	PUNCT
easat-10872	354	11	and	and	CCONJ
easat-10872	354	12	j.	j.	PROPN
easat-10872	354	13	f.	f.	PROPN
easat-10872	354	14	hair	hair	PROPN
easat-10872	354	15	,	,	PUNCT
easat-10872	354	16	partial	partial	ADJ
easat-10872	354	17	least	least	ADJ
easat-10872	354	18	squares	square	VERB
easat-10872	354	19	structural	structural	ADJ
easat-10872	354	20	equation	equation	NOUN
easat-10872	354	21	modeling	modeling	NOUN
easat-10872	354	22	.	.	PUNCT
easat-10872	355	1	cham	cham	PROPN
easat-10872	355	2	:	:	PUNCT
easat-10872	355	3	springer	springer	NOUN
easat-10872	355	4	,	,	PUNCT
easat-10872	355	5	2021	2021	NUM
easat-10872	355	6	.	.	PUNCT
easat-10872	356	1	[	[	X
easat-10872	356	2	31	31	NUM
easat-10872	356	3	]	]	PUNCT
easat-10872	356	4	t.	t.	NOUN
easat-10872	356	5	ramayah	ramayah	NOUN
easat-10872	356	6	,	,	PUNCT
easat-10872	356	7	j.	j.	PROPN
easat-10872	356	8	cheah	cheah	PROPN
easat-10872	356	9	,	,	PUNCT
easat-10872	356	10	f.	f.	PROPN
easat-10872	356	11	chuah	chuah	PROPN
easat-10872	356	12	,	,	PUNCT
easat-10872	356	13	h.	h.	PROPN
easat-10872	356	14	ting	ting	PROPN
easat-10872	356	15	,	,	PUNCT
easat-10872	356	16	and	and	CCONJ
easat-10872	356	17	m.	m.	NOUN
easat-10872	356	18	a.	a.	PROPN
easat-10872	356	19	memon	memon	PROPN
easat-10872	356	20	,	,	PUNCT
easat-10872	356	21	partial	partial	ADJ
easat-10872	356	22	least	least	ADJ
easat-10872	356	23	squares	square	VERB
easat-10872	356	24	structural	structural	ADJ
easat-10872	356	25	equation	equation	NOUN
easat-10872	356	26	modeling	modeling	NOUN
easat-10872	356	27	(	(	PUNCT
easat-10872	356	28	plssem	plssem	NOUN
easat-10872	356	29	)	)	PUNCT
easat-10872	356	30	using	use	VERB
easat-10872	356	31	smartpls	smartpls	NOUN
easat-10872	356	32	3.0	3.0	NUM
easat-10872	356	33	:	:	PUNCT
easat-10872	356	34	an	an	DET
easat-10872	356	35	updated	update	VERB
easat-10872	356	36	and	and	CCONJ
easat-10872	356	37	practical	practical	ADJ
easat-10872	356	38	guide	guide	NOUN
easat-10872	356	39	to	to	ADP
easat-10872	356	40	statistical	statistical	ADJ
easat-10872	356	41	analysis	analysis	NOUN
easat-10872	356	42	,	,	PUNCT
easat-10872	356	43	2nd	2nd	ADJ
easat-10872	356	44	ed	ed	NOUN
easat-10872	356	45	.	.	PUNCT
easat-10872	357	1	kuala	kuala	PROPN
easat-10872	357	2	lumpur	lumpur	PROPN
easat-10872	357	3	,	,	PUNCT
easat-10872	357	4	malaysia	malaysia	PROPN
easat-10872	357	5	:	:	PUNCT
easat-10872	357	6	pearson	pearson	PROPN
easat-10872	357	7	,	,	PUNCT
easat-10872	357	8	2018	2018	NUM
easat-10872	357	9	.	.	PUNCT
easat-10872	358	1	[	[	X
easat-10872	358	2	32	32	NUM
easat-10872	358	3	]	]	PUNCT
easat-10872	358	4	b.	b.	PROPN
easat-10872	358	5	l.	l.	PROPN
easat-10872	358	6	handoko	handoko	PROPN
easat-10872	358	7	,	,	PUNCT
easat-10872	358	8	"	"	PUNCT
easat-10872	358	9	how	how	SCONJ
easat-10872	358	10	audit	audit	NOUN
easat-10872	358	11	firm	firm	ADJ
easat-10872	358	12	size	size	NOUN
easat-10872	358	13	moderates	moderate	VERB
easat-10872	358	14	the	the	DET
easat-10872	358	15	effect	effect	NOUN
easat-10872	358	16	of	of	ADP
easat-10872	358	17	toe	toe	NOUN
easat-10872	358	18	context	context	NOUN
easat-10872	358	19	toward	toward	ADP
easat-10872	358	20	auditor	auditor	NOUN
easat-10872	358	21	adoption	adoption	NOUN
easat-10872	358	22	of	of	ADP
easat-10872	358	23	machine	machine	NOUN
easat-10872	358	24	learning	learning	NOUN
easat-10872	358	25	,	,	PUNCT
easat-10872	358	26	"	"	PUNCT
easat-10872	358	27	journal	journal	NOUN
easat-10872	358	28	of	of	ADP
easat-10872	358	29	theoretical	theoretical	ADJ
easat-10872	358	30	and	and	CCONJ
easat-10872	358	31	applied	apply	VERB
easat-10872	358	32	information	information	NOUN
easat-10872	358	33	technology	technology	NOUN
easat-10872	358	34	,	,	PUNCT
easat-10872	358	35	vol	vol	NOUN
easat-10872	358	36	.	.	PROPN
easat-10872	359	1	99	99	NUM
easat-10872	359	2	,	,	PUNCT
easat-10872	359	3	no	no	INTJ
easat-10872	359	4	.	.	NOUN
easat-10872	359	5	24	24	NUM
easat-10872	359	6	,	,	PUNCT
easat-10872	359	7	pp	pp	ADJ
easat-10872	359	8	.	.	PUNCT
easat-10872	360	1	5972–5980	5972–5980	NUM
easat-10872	360	2	,	,	PUNCT
easat-10872	360	3	2021	2021	NUM
easat-10872	360	4	.	.	PUNCT
easat-10872	361	1	[	[	X
easat-10872	361	2	33	33	NUM
easat-10872	361	3	]	]	X
easat-10872	361	4	i.	i.	PROPN
easat-10872	361	5	ghozali	ghozali	PROPN
easat-10872	361	6	,	,	PUNCT
easat-10872	361	7	spss	spss	PROPN
easat-10872	361	8	23	23	NUM
easat-10872	361	9	multivariate	multivariate	NOUN
easat-10872	361	10	analysis	analysis	NOUN
easat-10872	361	11	application	application	NOUN
easat-10872	361	12	,	,	PUNCT
easat-10872	361	13	8th	8th	ADJ
easat-10872	361	14	ed	ed	NOUN
easat-10872	361	15	.	.	PUNCT
easat-10872	362	1	semarang	semarang	PROPN
easat-10872	362	2	:	:	PUNCT
easat-10872	363	1	badan	badan	PROPN
easat-10872	363	2	penerbit	penerbit	PROPN
easat-10872	363	3	universitas	universita	NOUN
easat-10872	363	4	diponegoro	diponegoro	PROPN
easat-10872	363	5	,	,	PUNCT
easat-10872	363	6	2016	2016	NUM
easat-10872	363	7	.	.	PUNCT
easat-10872	364	1	[	[	X
easat-10872	364	2	34	34	NUM
easat-10872	364	3	]	]	PUNCT
easat-10872	364	4	p.	p.	NOUN
easat-10872	364	5	g.	g.	PROPN
easat-10872	364	6	subhaktiyasa	subhaktiyasa	PROPN
easat-10872	364	7	,	,	PUNCT
easat-10872	364	8	"	"	PUNCT
easat-10872	364	9	pls	pls	NOUN
easat-10872	364	10	-	-	PUNCT
easat-10872	364	11	sem	sem	NOUN
easat-10872	364	12	for	for	ADP
easat-10872	364	13	multivariate	multivariate	NOUN
easat-10872	364	14	analysis	analysis	NOUN
easat-10872	364	15	:	:	PUNCT
easat-10872	364	16	a	a	DET
easat-10872	364	17	practical	practical	ADJ
easat-10872	364	18	guide	guide	NOUN
easat-10872	364	19	to	to	ADP
easat-10872	364	20	educational	educational	ADJ
easat-10872	364	21	research	research	NOUN
easat-10872	364	22	using	use	VERB
easat-10872	364	23	smartpls	smartpls	NOUN
easat-10872	364	24	,	,	PUNCT
easat-10872	364	25	"	"	PUNCT
easat-10872	364	26	eduline	eduline	PROPN
easat-10872	364	27	:	:	PUNCT
easat-10872	364	28	journal	journal	PROPN
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easat-10872	364	30	education	education	NOUN
easat-10872	364	31	and	and	CCONJ
easat-10872	364	32	learning	learn	VERB
easat-10872	364	33	innovation	innovation	NOUN
easat-10872	364	34	,	,	PUNCT
easat-10872	364	35	vol	vol	NOUN
easat-10872	364	36	.	.	PROPN
easat-10872	364	37	4	4	NUM
easat-10872	364	38	,	,	PUNCT
easat-10872	364	39	no	no	INTJ
easat-10872	364	40	.	.	NOUN
easat-10872	364	41	3	3	NUM
easat-10872	364	42	,	,	PUNCT
easat-10872	364	43	pp	pp	ADJ
easat-10872	364	44	.	.	PUNCT
easat-10872	365	1	353	353	NUM
easat-10872	365	2	-	-	SYM
easat-10872	365	3	365	365	NUM
easat-10872	365	4	,	,	PUNCT
easat-10872	365	5	2024	2024	NUM
easat-10872	365	6	.	.	PUNCT
easat-10872	365	7	https://doi.org/10.35877/454ri.eduline2861	https://doi.org/10.35877/454ri.eduline2861	PUNCT
easat-10872	366	1	[	[	X
easat-10872	366	2	35	35	NUM
easat-10872	366	3	]	]	PUNCT
easat-10872	366	4	j.	j.	PROPN
easat-10872	366	5	f.	f.	PROPN
easat-10872	366	6	hair	hair	PROPN
easat-10872	366	7	,	,	PUNCT
easat-10872	366	8	w.	w.	PROPN
easat-10872	366	9	c.	c.	PROPN
easat-10872	366	10	black	black	PROPN
easat-10872	366	11	,	,	PUNCT
easat-10872	366	12	b.	b.	PROPN
easat-10872	366	13	j.	j.	PROPN
easat-10872	366	14	babin	babin	PROPN
easat-10872	366	15	,	,	PUNCT
easat-10872	366	16	and	and	CCONJ
easat-10872	366	17	r.	r.	PROPN
easat-10872	366	18	e.	e.	PROPN
easat-10872	366	19	anderson	anderson	PROPN
easat-10872	366	20	,	,	PUNCT
easat-10872	366	21	multivariate	multivariate	VERB
easat-10872	366	22	data	datum	NOUN
easat-10872	366	23	analysis	analysis	NOUN
easat-10872	366	24	,	,	PUNCT
easat-10872	366	25	8th	8th	ADJ
easat-10872	366	26	ed	ed	NOUN
easat-10872	366	27	.	.	PUNCT
easat-10872	367	1	boston	boston	PROPN
easat-10872	367	2	,	,	PUNCT
easat-10872	367	3	ma	ma	PROPN
easat-10872	367	4	:	:	PUNCT
easat-10872	367	5	cengage	cengage	PROPN
easat-10872	367	6	learning	learning	PROPN
easat-10872	367	7	,	,	PUNCT
easat-10872	367	8	2019	2019	NUM
easat-10872	367	9	.	.	PUNCT
easat-10872	368	1	[	[	X
easat-10872	368	2	36	36	NUM
easat-10872	368	3	]	]	X
easat-10872	368	4	j.	j.	PROPN
easat-10872	368	5	henseler	henseler	PROPN
easat-10872	368	6	,	,	PUNCT
easat-10872	368	7	c.	c.	PROPN
easat-10872	368	8	m.	m.	PROPN
easat-10872	368	9	ringle	ringle	PROPN
easat-10872	368	10	,	,	PUNCT
easat-10872	368	11	and	and	CCONJ
easat-10872	368	12	m.	m.	NOUN
easat-10872	368	13	sarstedt	sarstedt	NOUN
easat-10872	368	14	,	,	PUNCT
easat-10872	368	15	"	"	PUNCT
easat-10872	368	16	a	a	DET
easat-10872	368	17	new	new	ADJ
easat-10872	368	18	criterion	criterion	NOUN
easat-10872	368	19	for	for	ADP
easat-10872	368	20	assessing	assess	VERB
easat-10872	368	21	discriminant	discriminant	ADJ
easat-10872	368	22	validity	validity	NOUN
easat-10872	368	23	in	in	ADP
easat-10872	368	24	variance	variance	NOUN
easat-10872	368	25	-	-	PUNCT
easat-10872	368	26	based	base	VERB
easat-10872	368	27	structural	structural	ADJ
easat-10872	368	28	equation	equation	NOUN
easat-10872	368	29	modeling	modeling	NOUN
easat-10872	368	30	,	,	PUNCT
easat-10872	368	31	"	"	PUNCT
easat-10872	368	32	journal	journal	NOUN
easat-10872	368	33	of	of	ADP
easat-10872	368	34	the	the	DET
easat-10872	368	35	academy	academy	NOUN
easat-10872	368	36	of	of	ADP
easat-10872	368	37	marketing	marketing	NOUN
easat-10872	368	38	science	science	NOUN
easat-10872	368	39	,	,	PUNCT
easat-10872	368	40	vol	vol	NOUN
easat-10872	368	41	.	.	PROPN
easat-10872	368	42	43	43	NUM
easat-10872	368	43	,	,	PUNCT
easat-10872	368	44	pp	pp	ADJ
easat-10872	368	45	.	.	PUNCT
easat-10872	369	1	115	115	NUM
easat-10872	369	2	-	-	SYM
easat-10872	369	3	135	135	NUM
easat-10872	369	4	,	,	PUNCT
easat-10872	369	5	2015	2015	NUM
easat-10872	369	6	.	.	PUNCT
easat-10872	370	1	https://doi.org/10.1007/s11747-014-0403-8	https://doi.org/10.1007/s11747-014-0403-8	NOUN
easat-10872	370	2	https://doi.org/10.70585/jmsh.v1i2.38	https://doi.org/10.70585/jmsh.v1i2.38	NOUN
easat-10872	370	3	https://doi.org/10.1016/j.adiac.2013.12.005	https://doi.org/10.1016/j.adiac.2013.12.005	PROPN
easat-10872	370	4	https://doi.org/10.24018/ejbmr.2020.5.4.261	https://doi.org/10.24018/ejbmr.2020.5.4.261	ADJ
easat-10872	370	5	https://doi.org/10.37394/23207.2025.22.3	https://doi.org/10.37394/23207.2025.22.3	PROPN
easat-10872	370	6	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	NOUN
easat-10872	370	7	https://doi.org/10.59141/jrssem.v5i3.1109	https://doi.org/10.59141/jrssem.v5i3.1109	PROPN
easat-10872	370	8	https://doi.org/10.14414/tiar.v10i2.1974	https://doi.org/10.14414/tiar.v10i2.1974	NUM
easat-10872	370	9	https://doi.org/10.5267/j.ijdns.2023.12.021	https://doi.org/10.5267/j.ijdns.2023.12.021	PROPN
easat-10872	370	10	https://www.semanticscholar.org/paper/e9eb4f1725b0d3923e7e1ade8efda2aabb739c49	https://www.semanticscholar.org/paper/e9eb4f1725b0d3923e7e1ade8efda2aabb739c49	PROPN
easat-10872	370	11	https://doi.org/10.35877/454ri.eduline2861	https://doi.org/10.35877/454ri.eduline2861	PUNCT
easat-10872	370	12	https://doi.org/10.1007/s11747-014-0403-8	https://doi.org/10.1007/s11747-014-0403-8	NOUN