id	sid	tid	token	lemma	pos
easat-11281	1	1	edelweiss	edelweiss	PROPN
easat-11281	1	2	applied	apply	VERB
easat-11281	1	3	science	science	NOUN
easat-11281	1	4	and	and	CCONJ
easat-11281	1	5	technology	technology	NOUN
easat-11281	1	6	issn	issn	PROPN
easat-11281	1	7	:	:	PUNCT
easat-11281	1	8	2576	2576	NUM
easat-11281	1	9	-	-	SYM
easat-11281	1	10	8484	8484	NUM
easat-11281	1	11	vol	vol	NOUN
easat-11281	1	12	.	.	PROPN
easat-11281	2	1	9	9	NUM
easat-11281	2	2	,	,	PUNCT
easat-11281	2	3	no	no	INTJ
easat-11281	2	4	.	.	NOUN
easat-11281	2	5	12	12	NUM
easat-11281	2	6	,	,	PUNCT
easat-11281	2	7	81	81	NUM
easat-11281	2	8	-	-	SYM
easat-11281	2	9	92	92	NUM
easat-11281	2	10	2025	2025	NUM
easat-11281	2	11	publisher	publisher	NOUN
easat-11281	2	12	:	:	PUNCT
easat-11281	2	13	learning	learn	VERB
easat-11281	2	14	gate	gate	NOUN
easat-11281	2	15	doi	doi	PROPN
easat-11281	2	16	:	:	PUNCT
easat-11281	2	17	10.55214/2576	10.55214/2576	NUM
easat-11281	2	18	-	-	SYM
easat-11281	2	19	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	3	1	©	©	ADP
easat-11281	3	2	2025	2025	NUM
easat-11281	3	3	by	by	ADP
easat-11281	3	4	the	the	DET
easat-11281	3	5	authors	author	NOUN
easat-11281	3	6	;	;	PUNCT
easat-11281	3	7	licensee	licensee	PROPN
easat-11281	3	8	learning	learning	NOUN
easat-11281	3	9	gate	gate	NOUN
easat-11281	3	10	©	©	PROPN
easat-11281	3	11	2025	2025	NUM
easat-11281	3	12	by	by	ADP
easat-11281	3	13	the	the	DET
easat-11281	3	14	authors	author	NOUN
easat-11281	3	15	;	;	PUNCT
easat-11281	3	16	licensee	licensee	PROPN
easat-11281	3	17	learning	learning	NOUN
easat-11281	3	18	gate	gate	NOUN
easat-11281	3	19	history	history	NOUN
easat-11281	3	20	:	:	PUNCT
easat-11281	3	21	received	receive	VERB
easat-11281	3	22	:	:	PUNCT
easat-11281	3	23	1	1	NUM
easat-11281	3	24	october	october	NOUN
easat-11281	3	25	2025	2025	NUM
easat-11281	3	26	;	;	PUNCT
easat-11281	3	27	revised	revise	VERB
easat-11281	3	28	:	:	PUNCT
easat-11281	3	29	14	14	NUM
easat-11281	3	30	november	november	NOUN
easat-11281	3	31	2025	2025	NUM
easat-11281	3	32	;	;	PUNCT
easat-11281	3	33	accepted	accept	VERB
easat-11281	3	34	:	:	PUNCT
easat-11281	3	35	18	18	NUM
easat-11281	3	36	november	november	PROPN
easat-11281	3	37	2025	2025	NUM
easat-11281	3	38	;	;	PUNCT
easat-11281	3	39	published	publish	VERB
easat-11281	3	40	:	:	PUNCT
easat-11281	3	41	2	2	NUM
easat-11281	3	42	december	december	PROPN
easat-11281	3	43	2025	2025	NUM
easat-11281	3	44	*	*	PUNCT
easat-11281	3	45	correspondence	correspondence	NOUN
easat-11281	3	46	:	:	PUNCT
easat-11281	3	47	thanhlc@thanhdong.edu.vn	thanhlc@thanhdong.edu.vn	VERB
easat-11281	3	48	explainable	explainable	ADJ
easat-11281	3	49	artificial	artificial	ADJ
easat-11281	3	50	intelligence	intelligence	NOUN
easat-11281	3	51	in	in	ADP
easat-11281	3	52	auditing	auditing	NOUN
easat-11281	3	53	:	:	PUNCT
easat-11281	3	54	factors	factor	NOUN
easat-11281	3	55	influencing	influence	VERB
easat-11281	3	56	auditors	auditor	NOUN
easat-11281	3	57	’	'	PUNCT
easat-11281	3	58	acceptance	acceptance	NOUN
easat-11281	3	59	in	in	ADP
easat-11281	3	60	vietnam	vietnam	PROPN
easat-11281	3	61	le	le	PROPN
easat-11281	3	62	chi	chi	PROPN
easat-11281	4	1	thanh1	thanh1	PROPN
easat-11281	4	2	*	*	PROPN
easat-11281	4	3	,	,	PUNCT
easat-11281	4	4	vu	vu	NOUN
easat-11281	4	5	thi	thi	VERB
easat-11281	4	6	mai	mai	PROPN
easat-11281	4	7	duyen2	duyen2	PROPN
easat-11281	4	8	,	,	PUNCT
easat-11281	4	9	nguyen	nguyen	PROPN
easat-11281	4	10	thi	thi	PART
easat-11281	4	11	thanh	thanh	VERB
easat-11281	4	12	hang3	hang3	PROPN
easat-11281	4	13	1,2,3faculty	1,2,3faculty	NUM
easat-11281	4	14	of	of	ADP
easat-11281	4	15	economics	economic	NOUN
easat-11281	4	16	and	and	CCONJ
easat-11281	4	17	business	business	NOUN
easat-11281	4	18	administration	administration	PROPN
easat-11281	4	19	,	,	PUNCT
easat-11281	4	20	thanh	thanh	PROPN
easat-11281	4	21	dong	dong	PROPN
easat-11281	4	22	university	university	PROPN
easat-11281	4	23	,	,	PUNCT
easat-11281	4	24	vietnam	vietnam	PROPN
easat-11281	4	25	;	;	PUNCT
easat-11281	4	26	thanhlc@thanhdong.edu.vn	thanhlc@thanhdong.edu.vn	NOUN
easat-11281	4	27	(	(	PUNCT
easat-11281	4	28	l.c.t	l.c.t	NOUN
easat-11281	4	29	.	.	PUNCT
easat-11281	4	30	)	)	PUNCT
easat-11281	5	1	duyenvtm@thanhdong.edu.vn	duyenvtm@thanhdong.edu.vn	VERB
easat-11281	5	2	(	(	PUNCT
easat-11281	5	3	v.t.m.d	v.t.m.d	PROPN
easat-11281	5	4	.	.	PUNCT
easat-11281	5	5	)	)	PUNCT
easat-11281	6	1	hangntt1@thanhdong.edu.vn	hangntt1@thanhdong.edu.vn	PROPN
easat-11281	6	2	(	(	PUNCT
easat-11281	6	3	n.t.t.h	n.t.t.h	PROPN
easat-11281	6	4	.	.	PUNCT
easat-11281	6	5	)	)	PUNCT
easat-11281	7	1	abstract	abstract	NOUN
easat-11281	7	2	:	:	PUNCT
easat-11281	7	3	amid	amid	ADP
easat-11281	7	4	rapid	rapid	ADJ
easat-11281	7	5	digital	digital	ADJ
easat-11281	7	6	transformation	transformation	NOUN
easat-11281	7	7	,	,	PUNCT
easat-11281	7	8	this	this	DET
easat-11281	7	9	study	study	NOUN
easat-11281	7	10	examines	examine	VERB
easat-11281	7	11	factors	factor	NOUN
easat-11281	7	12	influencing	influence	VERB
easat-11281	7	13	auditors	auditor	NOUN
easat-11281	7	14	’	'	PUNCT
easat-11281	7	15	acceptance	acceptance	NOUN
easat-11281	7	16	of	of	ADP
easat-11281	7	17	explainable	explainable	ADJ
easat-11281	7	18	artificial	artificial	ADJ
easat-11281	7	19	intelligence	intelligence	NOUN
easat-11281	7	20	(	(	PUNCT
easat-11281	7	21	xai	xai	PROPN
easat-11281	7	22	)	)	PUNCT
easat-11281	7	23	in	in	ADP
easat-11281	7	24	vietnam	vietnam	PROPN
easat-11281	7	25	.	.	PUNCT
easat-11281	8	1	drawing	draw	VERB
easat-11281	8	2	on	on	ADP
easat-11281	8	3	the	the	DET
easat-11281	8	4	technology	technology	NOUN
easat-11281	8	5	acceptance	acceptance	NOUN
easat-11281	8	6	model	model	NOUN
easat-11281	8	7	and	and	CCONJ
easat-11281	8	8	xai	xai	PROPN
easat-11281	8	9	literature	literature	PROPN
easat-11281	8	10	,	,	PUNCT
easat-11281	8	11	a	a	DET
easat-11281	8	12	structured	structured	ADJ
easat-11281	8	13	questionnaire	questionnaire	NOUN
easat-11281	8	14	was	be	AUX
easat-11281	8	15	administered	administer	VERB
easat-11281	8	16	to	to	ADP
easat-11281	8	17	auditors	auditor	NOUN
easat-11281	8	18	at	at	ADP
easat-11281	8	19	vietnamese	vietnamese	ADJ
easat-11281	8	20	audit	audit	NOUN
easat-11281	8	21	firms	firm	NOUN
easat-11281	8	22	,	,	PUNCT
easat-11281	8	23	yielding	yield	VERB
easat-11281	8	24	350	350	NUM
easat-11281	8	25	valid	valid	ADJ
easat-11281	8	26	responses	response	NOUN
easat-11281	8	27	.	.	PUNCT
easat-11281	9	1	the	the	DET
easat-11281	9	2	data	datum	NOUN
easat-11281	9	3	were	be	AUX
easat-11281	9	4	analyzed	analyze	VERB
easat-11281	9	5	using	use	VERB
easat-11281	9	6	reliability	reliability	NOUN
easat-11281	9	7	tests	test	NOUN
easat-11281	9	8	,	,	PUNCT
easat-11281	9	9	exploratory	exploratory	ADJ
easat-11281	9	10	factor	factor	NOUN
easat-11281	9	11	analysis	analysis	NOUN
easat-11281	9	12	,	,	PUNCT
easat-11281	9	13	and	and	CCONJ
easat-11281	9	14	multiple	multiple	ADJ
easat-11281	9	15	linear	linear	ADJ
easat-11281	9	16	regression	regression	NOUN
easat-11281	9	17	in	in	ADP
easat-11281	9	18	spss	spss	PROPN
easat-11281	9	19	.	.	PUNCT
easat-11281	10	1	the	the	DET
easat-11281	10	2	results	result	NOUN
easat-11281	10	3	show	show	VERB
easat-11281	10	4	that	that	SCONJ
easat-11281	10	5	perceived	perceive	VERB
easat-11281	10	6	usefulness	usefulness	NOUN
easat-11281	10	7	,	,	PUNCT
easat-11281	10	8	perceived	perceive	VERB
easat-11281	10	9	ease	ease	NOUN
easat-11281	10	10	of	of	ADP
easat-11281	10	11	use	use	NOUN
easat-11281	10	12	,	,	PUNCT
easat-11281	10	13	perceived	perceive	VERB
easat-11281	10	14	transparency	transparency	NOUN
easat-11281	10	15	and	and	CCONJ
easat-11281	10	16	security	security	NOUN
easat-11281	10	17	,	,	PUNCT
easat-11281	10	18	and	and	CCONJ
easat-11281	10	19	organizational	organizational	ADJ
easat-11281	10	20	support	support	NOUN
easat-11281	10	21	all	all	PRON
easat-11281	10	22	have	have	VERB
easat-11281	10	23	positive	positive	ADJ
easat-11281	10	24	and	and	CCONJ
easat-11281	10	25	statistically	statistically	ADV
easat-11281	10	26	significant	significant	ADJ
easat-11281	10	27	impacts	impact	NOUN
easat-11281	10	28	on	on	ADP
easat-11281	10	29	auditors	auditor	NOUN
easat-11281	10	30	’	'	PUNCT
easat-11281	10	31	behavioral	behavioral	ADJ
easat-11281	10	32	intention	intention	NOUN
easat-11281	10	33	to	to	PART
easat-11281	10	34	use	use	VERB
easat-11281	10	35	xai	xai	PROPN
easat-11281	10	36	,	,	PUNCT
easat-11281	10	37	with	with	ADP
easat-11281	10	38	transparency	transparency	NOUN
easat-11281	10	39	and	and	CCONJ
easat-11281	10	40	security	security	NOUN
easat-11281	10	41	exerting	exert	VERB
easat-11281	10	42	the	the	DET
easat-11281	10	43	strongest	strong	ADJ
easat-11281	10	44	effect	effect	NOUN
easat-11281	10	45	.	.	PUNCT
easat-11281	11	1	these	these	DET
easat-11281	11	2	findings	finding	NOUN
easat-11281	11	3	confirm	confirm	VERB
easat-11281	11	4	that	that	SCONJ
easat-11281	11	5	explainability	explainability	NOUN
easat-11281	11	6	,	,	PUNCT
easat-11281	11	7	traceability	traceability	NOUN
easat-11281	11	8	,	,	PUNCT
easat-11281	11	9	and	and	CCONJ
easat-11281	11	10	reliability	reliability	NOUN
easat-11281	11	11	are	be	AUX
easat-11281	11	12	core	core	NOUN
easat-11281	11	13	conditions	condition	NOUN
easat-11281	11	14	for	for	ADP
easat-11281	11	15	ai	ai	PRON
easat-11281	11	16	adoption	adoption	NOUN
easat-11281	11	17	in	in	ADP
easat-11281	11	18	a	a	DET
easat-11281	11	19	highly	highly	ADV
easat-11281	11	20	regulated	regulate	VERB
easat-11281	11	21	,	,	PUNCT
easat-11281	11	22	trust	trust	NOUN
easat-11281	11	23	-	-	PUNCT
easat-11281	11	24	based	base	VERB
easat-11281	11	25	profession	profession	NOUN
easat-11281	11	26	.	.	PUNCT
easat-11281	12	1	the	the	DET
easat-11281	12	2	study	study	NOUN
easat-11281	12	3	extends	extend	VERB
easat-11281	12	4	technology	technology	NOUN
easat-11281	12	5	acceptance	acceptance	NOUN
easat-11281	12	6	research	research	NOUN
easat-11281	12	7	to	to	ADP
easat-11281	12	8	the	the	DET
easat-11281	12	9	context	context	NOUN
easat-11281	12	10	of	of	ADP
easat-11281	12	11	xai	xai	PROPN
easat-11281	12	12	-	-	PUNCT
easat-11281	12	13	enabled	enable	VERB
easat-11281	12	14	auditing	auditing	NOUN
easat-11281	12	15	in	in	ADP
easat-11281	12	16	an	an	DET
easat-11281	12	17	emerging	emerge	VERB
easat-11281	12	18	market	market	NOUN
easat-11281	12	19	and	and	CCONJ
easat-11281	12	20	highlights	highlight	NOUN
easat-11281	12	21	several	several	ADJ
easat-11281	12	22	managerial	managerial	ADJ
easat-11281	12	23	implications	implication	NOUN
easat-11281	12	24	for	for	ADP
easat-11281	12	25	audit	audit	NOUN
easat-11281	12	26	firms	firm	NOUN
easat-11281	12	27	and	and	CCONJ
easat-11281	12	28	regulators	regulator	NOUN
easat-11281	12	29	,	,	PUNCT
easat-11281	12	30	including	include	VERB
easat-11281	12	31	prioritizing	prioritize	VERB
easat-11281	12	32	explainability	explainability	NOUN
easat-11281	12	33	-	-	PUNCT
easat-11281	12	34	by	by	ADP
easat-11281	12	35	-	-	PUNCT
easat-11281	12	36	design	design	NOUN
easat-11281	12	37	,	,	PUNCT
easat-11281	12	38	investing	invest	VERB
easat-11281	12	39	in	in	ADP
easat-11281	12	40	training	training	NOUN
easat-11281	12	41	and	and	CCONJ
easat-11281	12	42	user	user	NOUN
easat-11281	12	43	-	-	PUNCT
easat-11281	12	44	friendly	friendly	ADJ
easat-11281	12	45	systems	system	NOUN
easat-11281	12	46	,	,	PUNCT
easat-11281	12	47	and	and	CCONJ
easat-11281	12	48	aligning	align	VERB
easat-11281	12	49	digital	digital	ADJ
easat-11281	12	50	transformation	transformation	NOUN
easat-11281	12	51	strategies	strategy	NOUN
easat-11281	12	52	and	and	CCONJ
easat-11281	12	53	governance	governance	NOUN
easat-11281	12	54	frameworks	framework	NOUN
easat-11281	12	55	with	with	ADP
easat-11281	12	56	responsible	responsible	ADJ
easat-11281	12	57	xai	xai	PROPN
easat-11281	12	58	deployment	deployment	NOUN
easat-11281	12	59	.	.	PUNCT
easat-11281	13	1	keywords	keyword	NOUN
easat-11281	13	2	:	:	PUNCT
easat-11281	13	3	auditors	auditor	NOUN
easat-11281	13	4	,	,	PUNCT
easat-11281	13	5	digital	digital	ADJ
easat-11281	13	6	transformation	transformation	NOUN
easat-11281	13	7	,	,	PUNCT
easat-11281	13	8	technology	technology	NOUN
easat-11281	13	9	acceptance	acceptance	NOUN
easat-11281	13	10	,	,	PUNCT
easat-11281	13	11	vietnam	vietnam	PROPN
easat-11281	13	12	,	,	PUNCT
easat-11281	13	13	xai	xai	PROPN
easat-11281	13	14	.	.	PROPN
easat-11281	14	1	1	1	X
easat-11281	14	2	.	.	X
easat-11281	14	3	introduction	introduction	NOUN
easat-11281	14	4	under	under	ADP
easat-11281	14	5	the	the	DET
easat-11281	14	6	influence	influence	NOUN
easat-11281	14	7	of	of	ADP
easat-11281	14	8	digital	digital	ADJ
easat-11281	14	9	transformation	transformation	NOUN
easat-11281	14	10	,	,	PUNCT
easat-11281	14	11	auditing	auditing	NOUN
easat-11281	14	12	firms	firm	NOUN
easat-11281	14	13	worldwide	worldwide	ADV
easat-11281	14	14	are	be	AUX
easat-11281	14	15	increasingly	increasingly	ADV
easat-11281	14	16	deploying	deploy	VERB
easat-11281	14	17	artificial	artificial	ADJ
easat-11281	14	18	intelligence	intelligence	NOUN
easat-11281	14	19	(	(	PUNCT
easat-11281	14	20	ai	ai	NOUN
easat-11281	14	21	)	)	PUNCT
easat-11281	14	22	models	model	NOUN
easat-11281	14	23	to	to	PART
easat-11281	14	24	detect	detect	VERB
easat-11281	14	25	unusual	unusual	ADJ
easat-11281	14	26	transactions	transaction	NOUN
easat-11281	14	27	,	,	PUNCT
easat-11281	14	28	assess	assess	VERB
easat-11281	14	29	the	the	DET
easat-11281	14	30	risk	risk	NOUN
easat-11281	14	31	of	of	ADP
easat-11281	14	32	material	material	NOUN
easat-11281	14	33	misstatement	misstatement	NOUN
easat-11281	14	34	,	,	PUNCT
easat-11281	14	35	and	and	CCONJ
easat-11281	14	36	automate	automate	ADJ
easat-11281	14	37	testing	testing	NOUN
easat-11281	14	38	procedures	procedure	NOUN
easat-11281	14	39	.	.	PUNCT
easat-11281	15	1	however	however	ADV
easat-11281	15	2	,	,	PUNCT
easat-11281	15	3	as	as	ADP
easat-11281	15	4	the	the	DET
easat-11281	15	5	predictive	predictive	ADJ
easat-11281	15	6	power	power	NOUN
easat-11281	15	7	of	of	ADP
easat-11281	15	8	ai	ai	PROPN
easat-11281	15	9	models	model	NOUN
easat-11281	15	10	increases	increase	NOUN
easat-11281	15	11	,	,	PUNCT
easat-11281	15	12	their	their	PRON
easat-11281	15	13	level	level	NOUN
easat-11281	15	14	of	of	ADP
easat-11281	15	15	explainability	explainability	NOUN
easat-11281	15	16	often	often	ADV
easat-11281	15	17	decreases	decrease	VERB
easat-11281	15	18	,	,	PUNCT
easat-11281	15	19	causing	cause	VERB
easat-11281	15	20	these	these	DET
easat-11281	15	21	systems	system	NOUN
easat-11281	15	22	to	to	PART
easat-11281	15	23	operate	operate	VERB
easat-11281	15	24	as	as	ADP
easat-11281	15	25	“	"	PUNCT
easat-11281	15	26	black	black	ADJ
easat-11281	15	27	boxes	box	NOUN
easat-11281	15	28	.	.	PUNCT
easat-11281	15	29	”	"	PUNCT
easat-11281	16	1	this	this	PRON
easat-11281	16	2	poses	pose	VERB
easat-11281	16	3	challenges	challenge	NOUN
easat-11281	16	4	for	for	ADP
easat-11281	16	5	audit	audit	NOUN
easat-11281	16	6	documentation	documentation	NOUN
easat-11281	16	7	,	,	PUNCT
easat-11281	16	8	evidence	evidence	NOUN
easat-11281	16	9	evaluation	evaluation	NOUN
easat-11281	16	10	,	,	PUNCT
easat-11281	16	11	and	and	CCONJ
easat-11281	16	12	professional	professional	ADJ
easat-11281	16	13	skepticism	skepticism	NOUN
easat-11281	16	14	among	among	ADP
easat-11281	16	15	auditors	auditor	NOUN
easat-11281	16	16	[	[	X
easat-11281	16	17	1	1	NUM
easat-11281	16	18	]	]	PUNCT
easat-11281	16	19	.	.	PUNCT
easat-11281	17	1	from	from	ADP
easat-11281	17	2	a	a	DET
easat-11281	17	3	regulatory	regulatory	ADJ
easat-11281	17	4	perspective	perspective	NOUN
easat-11281	17	5	,	,	PUNCT
easat-11281	17	6	if	if	SCONJ
easat-11281	17	7	auditors	auditor	NOUN
easat-11281	17	8	are	be	AUX
easat-11281	17	9	unable	unable	ADJ
easat-11281	17	10	to	to	PART
easat-11281	17	11	explain	explain	VERB
easat-11281	17	12	and	and	CCONJ
easat-11281	17	13	document	document	VERB
easat-11281	17	14	the	the	DET
easat-11281	17	15	output	output	NOUN
easat-11281	17	16	or	or	CCONJ
easat-11281	17	17	logic	logic	NOUN
easat-11281	17	18	of	of	ADP
easat-11281	17	19	the	the	DET
easat-11281	17	20	model	model	NOUN
easat-11281	17	21	,	,	PUNCT
easat-11281	17	22	the	the	DET
easat-11281	17	23	extent	extent	NOUN
easat-11281	17	24	to	to	PART
easat-11281	17	25	which	which	PRON
easat-11281	17	26	such	such	ADJ
easat-11281	17	27	tools	tool	NOUN
easat-11281	17	28	can	can	AUX
easat-11281	17	29	be	be	AUX
easat-11281	17	30	relied	rely	VERB
easat-11281	17	31	upon	upon	SCONJ
easat-11281	17	32	is	be	AUX
easat-11281	17	33	limited	limit	VERB
easat-11281	17	34	by	by	ADP
easat-11281	17	35	auditing	auditing	NOUN
easat-11281	17	36	standards	standard	NOUN
easat-11281	17	37	concerning	concern	VERB
easat-11281	17	38	evidence	evidence	NOUN
easat-11281	17	39	and	and	CCONJ
easat-11281	17	40	documentation	documentation	NOUN
easat-11281	17	41	requirements	requirement	NOUN
easat-11281	17	42	[	[	X
easat-11281	17	43	1	1	NUM
easat-11281	17	44	]	]	PUNCT
easat-11281	17	45	.	.	PUNCT
easat-11281	18	1	in	in	ADP
easat-11281	18	2	this	this	DET
easat-11281	18	3	context	context	NOUN
easat-11281	18	4	,	,	PUNCT
easat-11281	18	5	explainable	explainable	ADJ
easat-11281	18	6	artificial	artificial	ADJ
easat-11281	18	7	intelligence	intelligence	NOUN
easat-11281	18	8	(	(	PUNCT
easat-11281	18	9	xai	xai	PROPN
easat-11281	18	10	)	)	PUNCT
easat-11281	18	11	has	have	AUX
easat-11281	18	12	emerged	emerge	VERB
easat-11281	18	13	as	as	ADP
easat-11281	18	14	a	a	DET
easat-11281	18	15	set	set	NOUN
easat-11281	18	16	of	of	ADP
easat-11281	18	17	techniques	technique	NOUN
easat-11281	18	18	that	that	PRON
easat-11281	18	19	can	can	AUX
easat-11281	18	20	interpret	interpret	VERB
easat-11281	18	21	“	"	PUNCT
easat-11281	18	22	black	black	ADJ
easat-11281	18	23	box	box	NOUN
easat-11281	18	24	”	"	PUNCT
easat-11281	18	25	models	model	NOUN
easat-11281	18	26	,	,	PUNCT
easat-11281	18	27	enhancing	enhance	VERB
easat-11281	18	28	transparency	transparency	NOUN
easat-11281	18	29	and	and	CCONJ
easat-11281	18	30	verifiability	verifiability	NOUN
easat-11281	18	31	,	,	PUNCT
easat-11281	18	32	thereby	thereby	ADV
easat-11281	18	33	strengthening	strengthen	VERB
easat-11281	18	34	users	user	NOUN
easat-11281	18	35	’	’	PART
easat-11281	18	36	trust	trust	NOUN
easat-11281	18	37	and	and	CCONJ
easat-11281	18	38	accountability	accountability	NOUN
easat-11281	18	39	[	[	X
easat-11281	18	40	2	2	NUM
easat-11281	18	41	]	]	PUNCT
easat-11281	18	42	.	.	PUNCT
easat-11281	19	1	xai	xai	PROPN
easat-11281	19	2	-	-	PUNCT
easat-11281	19	3	based	base	VERB
easat-11281	19	4	approaches	approach	NOUN
easat-11281	19	5	have	have	AUX
easat-11281	19	6	been	be	AUX
easat-11281	19	7	introduced	introduce	VERB
easat-11281	19	8	and	and	CCONJ
easat-11281	19	9	demonstrated	demonstrate	VERB
easat-11281	19	10	in	in	ADP
easat-11281	19	11	tasks	task	NOUN
easat-11281	19	12	such	such	ADJ
easat-11281	19	13	as	as	ADP
easat-11281	19	14	assessing	assess	VERB
easat-11281	19	15	the	the	DET
easat-11281	19	16	risk	risk	NOUN
easat-11281	19	17	of	of	ADP
easat-11281	19	18	material	material	NOUN
easat-11281	19	19	misstatement	misstatement	NOUN
easat-11281	19	20	and	and	CCONJ
easat-11281	19	21	are	be	AUX
easat-11281	19	22	recommended	recommend	VERB
easat-11281	19	23	to	to	PART
easat-11281	19	24	support	support	VERB
easat-11281	19	25	audit	audit	NOUN
easat-11281	19	26	evidence	evidence	NOUN
easat-11281	19	27	requirements	requirement	NOUN
easat-11281	19	28	[	[	X
easat-11281	19	29	1	1	NUM
easat-11281	19	30	]	]	PUNCT
easat-11281	19	31	.	.	PUNCT
easat-11281	20	1	at	at	ADP
easat-11281	20	2	the	the	DET
easat-11281	20	3	same	same	ADJ
easat-11281	20	4	time	time	NOUN
easat-11281	20	5	,	,	PUNCT
easat-11281	20	6	the	the	DET
easat-11281	20	7	xai	xai	PROPN
easat-11281	20	8	literature	literature	PROPN
easat-11281	20	9	highlights	highlight	VERB
easat-11281	20	10	an	an	DET
easat-11281	20	11	inherent	inherent	ADJ
easat-11281	20	12	tension	tension	NOUN
easat-11281	20	13	between	between	ADP
easat-11281	20	14	accuracy	accuracy	NOUN
easat-11281	20	15	and	and	CCONJ
easat-11281	20	16	interpretability	interpretability	NOUN
easat-11281	20	17	,	,	PUNCT
easat-11281	20	18	emphasizing	emphasize	VERB
easat-11281	20	19	the	the	DET
easat-11281	20	20	need	need	NOUN
easat-11281	20	21	to	to	PART
easat-11281	20	22	balance	balance	VERB
easat-11281	20	23	these	these	DET
easat-11281	20	24	two	two	NUM
easat-11281	20	25	objectives	objective	NOUN
easat-11281	20	26	in	in	ADP
easat-11281	20	27	high	high	ADJ
easat-11281	20	28	-	-	PUNCT
easat-11281	20	29	stakes	stake	NOUN
easat-11281	20	30	decision	decision	NOUN
easat-11281	20	31	-	-	PUNCT
easat-11281	20	32	making	make	VERB
easat-11281	20	33	domains	domain	NOUN
easat-11281	20	34	such	such	ADJ
easat-11281	20	35	as	as	ADP
easat-11281	20	36	auditing	audit	VERB
easat-11281	20	37	[	[	X
easat-11281	20	38	3	3	NUM
easat-11281	20	39	]	]	PUNCT
easat-11281	20	40	.	.	PUNCT
easat-11281	21	1	although	although	SCONJ
easat-11281	21	2	the	the	DET
easat-11281	21	3	potential	potential	ADJ
easat-11281	21	4	benefits	benefit	NOUN
easat-11281	21	5	of	of	ADP
easat-11281	21	6	ai	ai	VERB
easat-11281	21	7	in	in	ADP
easat-11281	21	8	auditing	audit	VERB
easat-11281	21	9	,	,	PUNCT
easat-11281	21	10	from	from	ADP
easat-11281	21	11	big	big	ADJ
easat-11281	21	12	data	datum	NOUN
easat-11281	21	13	processing	processing	NOUN
easat-11281	21	14	and	and	CCONJ
easat-11281	21	15	fraud	fraud	NOUN
easat-11281	21	16	detection	detection	NOUN
easat-11281	21	17	to	to	ADP
easat-11281	21	18	predictive	predictive	ADJ
easat-11281	21	19	analytics	analytic	NOUN
easat-11281	21	20	,	,	PUNCT
easat-11281	21	21	are	be	AUX
easat-11281	21	22	evident	evident	ADJ
easat-11281	21	23	,	,	PUNCT
easat-11281	21	24	integrating	integrate	VERB
easat-11281	21	25	ai	ai	VERB
easat-11281	21	26	into	into	ADP
easat-11281	21	27	audit	audit	NOUN
easat-11281	21	28	planning	planning	NOUN
easat-11281	21	29	,	,	PUNCT
easat-11281	21	30	execution	execution	NOUN
easat-11281	21	31	,	,	PUNCT
easat-11281	21	32	and	and	CCONJ
easat-11281	21	33	reporting	reporting	NOUN
easat-11281	21	34	is	be	AUX
easat-11281	21	35	considerably	considerably	ADV
easat-11281	21	36	more	more	ADV
easat-11281	21	37	complex	complex	ADJ
easat-11281	21	38	than	than	ADP
easat-11281	21	39	adopting	adopt	VERB
easat-11281	21	40	traditional	traditional	ADJ
easat-11281	21	41	tools	tool	NOUN
easat-11281	21	42	.	.	PUNCT
easat-11281	22	1	numerous	numerous	ADJ
easat-11281	22	2	studies	study	NOUN
easat-11281	22	3	have	have	AUX
easat-11281	22	4	therefore	therefore	ADV
easat-11281	22	5	called	call	VERB
easat-11281	22	6	for	for	ADP
easat-11281	22	7	a	a	DET
easat-11281	22	8	deeper	deep	ADJ
easat-11281	22	9	exploration	exploration	NOUN
easat-11281	22	10	of	of	ADP
easat-11281	22	11	the	the	DET
easat-11281	22	12	factors	factor	NOUN
easat-11281	22	13	influencing	influence	VERB
easat-11281	22	14	auditors	auditor	NOUN
easat-11281	22	15	’	’	PART
easat-11281	22	16	readiness	readiness	NOUN
easat-11281	22	17	and	and	CCONJ
easat-11281	22	18	acceptance	acceptance	NOUN
easat-11281	22	19	of	of	ADP
easat-11281	22	20	ai	ai	NOUN
easat-11281	22	21	[	[	X
easat-11281	22	22	4	4	NUM
easat-11281	22	23	]	]	PUNCT
easat-11281	22	24	.	.	PUNCT
easat-11281	23	1	beyond	beyond	ADP
easat-11281	23	2	classical	classical	ADJ
easat-11281	23	3	technology	technology	NOUN
easat-11281	23	4	acceptance	acceptance	NOUN
easat-11281	23	5	models	model	NOUN
easat-11281	23	6	,	,	PUNCT
easat-11281	23	7	scholars	scholar	NOUN
easat-11281	23	8	have	have	AUX
easat-11281	23	9	proposed	propose	VERB
easat-11281	23	10	the	the	DET
easat-11281	23	11	aidua	aidua	PROPN
easat-11281	23	12	framework	framework	NOUN
easat-11281	23	13	to	to	PART
easat-11281	23	14	reflect	reflect	VERB
easat-11281	23	15	the	the	DET
easat-11281	23	16	82	82	NUM
easat-11281	23	17	edelweiss	edelweiss	PROPN
easat-11281	23	18	applied	apply	VERB
easat-11281	23	19	science	science	NOUN
easat-11281	23	20	and	and	CCONJ
easat-11281	23	21	technology	technology	NOUN
easat-11281	23	22	issn	issn	PROPN
easat-11281	23	23	:	:	PUNCT
easat-11281	23	24	2576	2576	NUM
easat-11281	23	25	-	-	SYM
easat-11281	23	26	8484	8484	NUM
easat-11281	23	27	vol	vol	NOUN
easat-11281	23	28	.	.	PROPN
easat-11281	24	1	9	9	NUM
easat-11281	24	2	,	,	PUNCT
easat-11281	24	3	no	no	INTJ
easat-11281	24	4	.	.	NOUN
easat-11281	24	5	12	12	NUM
easat-11281	24	6	:	:	PUNCT
easat-11281	24	7	81	81	NUM
easat-11281	24	8	-	-	SYM
easat-11281	24	9	92	92	NUM
easat-11281	24	10	,	,	PUNCT
easat-11281	24	11	2025	2025	NUM
easat-11281	24	12	doi	doi	NOUN
easat-11281	24	13	:	:	PUNCT
easat-11281	24	14	10.55214/2576	10.55214/2576	NUM
easat-11281	24	15	-	-	SYM
easat-11281	24	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	25	1	©	©	ADP
easat-11281	25	2	2025	2025	NUM
easat-11281	25	3	by	by	ADP
easat-11281	25	4	the	the	DET
easat-11281	25	5	authors	author	NOUN
easat-11281	25	6	;	;	PUNCT
easat-11281	25	7	licensee	licensee	PROPN
easat-11281	25	8	learning	learning	NOUN
easat-11281	25	9	gate	gate	VERB
easat-11281	25	10	unique	unique	ADJ
easat-11281	25	11	characteristics	characteristic	NOUN
easat-11281	25	12	of	of	ADP
easat-11281	25	13	ai	ai	PROPN
easat-11281	25	14	technologies	technology	NOUN
easat-11281	25	15	,	,	PUNCT
easat-11281	25	16	where	where	SCONJ
easat-11281	25	17	social	social	ADJ
easat-11281	25	18	influence	influence	NOUN
easat-11281	25	19	,	,	PUNCT
easat-11281	25	20	emotional	emotional	ADJ
easat-11281	25	21	motivation	motivation	NOUN
easat-11281	25	22	,	,	PUNCT
easat-11281	25	23	perceived	perceive	VERB
easat-11281	25	24	anthropomorphism	anthropomorphism	NOUN
easat-11281	25	25	,	,	PUNCT
easat-11281	25	26	and	and	CCONJ
easat-11281	25	27	performance	performance	NOUN
easat-11281	25	28	expectations	expectation	NOUN
easat-11281	25	29	collectively	collectively	ADV
easat-11281	25	30	shape	shape	VERB
easat-11281	25	31	the	the	DET
easat-11281	25	32	intention	intention	NOUN
easat-11281	25	33	to	to	PART
easat-11281	25	34	use	use	VERB
easat-11281	25	35	.	.	PUNCT
easat-11281	26	1	recent	recent	ADJ
easat-11281	26	2	empirical	empirical	ADJ
easat-11281	26	3	evidence	evidence	NOUN
easat-11281	26	4	shows	show	VERB
easat-11281	26	5	that	that	SCONJ
easat-11281	26	6	auditors	auditor	NOUN
easat-11281	26	7	’	’	PART
easat-11281	26	8	emotions	emotion	NOUN
easat-11281	26	9	,	,	PUNCT
easat-11281	26	10	influenced	influence	VERB
easat-11281	26	11	by	by	ADP
easat-11281	26	12	their	their	PRON
easat-11281	26	13	performance	performance	NOUN
easat-11281	26	14	expectations	expectation	NOUN
easat-11281	26	15	,	,	PUNCT
easat-11281	26	16	significantly	significantly	ADV
easat-11281	26	17	affect	affect	VERB
easat-11281	26	18	their	their	PRON
easat-11281	26	19	intention	intention	NOUN
easat-11281	26	20	to	to	PART
easat-11281	26	21	adopt	adopt	VERB
easat-11281	26	22	ai	ai	VERB
easat-11281	26	23	-	-	PUNCT
easat-11281	26	24	based	base	VERB
easat-11281	26	25	auditing	auditing	NOUN
easat-11281	26	26	,	,	PUNCT
easat-11281	26	27	while	while	SCONJ
easat-11281	26	28	auditors	auditor	NOUN
easat-11281	26	29	’	’	PART
easat-11281	26	30	technological	technological	ADJ
easat-11281	26	31	readiness	readiness	NOUN
easat-11281	26	32	moderates	moderate	NOUN
easat-11281	26	33	this	this	DET
easat-11281	26	34	relationship	relationship	NOUN
easat-11281	26	35	[	[	X
easat-11281	26	36	4	4	NUM
easat-11281	26	37	]	]	PUNCT
easat-11281	26	38	.	.	PUNCT
easat-11281	27	1	historically	historically	ADV
easat-11281	27	2	,	,	PUNCT
easat-11281	27	3	studies	study	NOUN
easat-11281	27	4	on	on	ADP
easat-11281	27	5	technology	technology	NOUN
easat-11281	27	6	adoption	adoption	NOUN
easat-11281	27	7	in	in	ADP
easat-11281	27	8	auditing	auditing	NOUN
easat-11281	27	9	have	have	AUX
easat-11281	27	10	indicated	indicate	VERB
easat-11281	27	11	that	that	SCONJ
easat-11281	27	12	,	,	PUNCT
easat-11281	27	13	in	in	ADP
easat-11281	27	14	addition	addition	NOUN
easat-11281	27	15	to	to	ADP
easat-11281	27	16	perceived	perceive	VERB
easat-11281	27	17	usefulness	usefulness	NOUN
easat-11281	27	18	and	and	CCONJ
easat-11281	27	19	perceived	perceive	VERB
easat-11281	27	20	effort	effort	NOUN
easat-11281	27	21	,	,	PUNCT
easat-11281	27	22	organizational	organizational	ADJ
easat-11281	27	23	factors	factor	NOUN
easat-11281	27	24	such	such	ADJ
easat-11281	27	25	as	as	ADP
easat-11281	27	26	leadership	leadership	NOUN
easat-11281	27	27	commitment	commitment	NOUN
easat-11281	27	28	,	,	PUNCT
easat-11281	27	29	resource	resource	NOUN
easat-11281	27	30	availability	availability	NOUN
easat-11281	27	31	,	,	PUNCT
easat-11281	27	32	and	and	CCONJ
easat-11281	27	33	environmental	environmental	ADJ
easat-11281	27	34	pressure	pressure	NOUN
easat-11281	27	35	also	also	ADV
easat-11281	27	36	shape	shape	VERB
easat-11281	27	37	auditors	auditor	NOUN
easat-11281	27	38	’	’	PART
easat-11281	27	39	adoption	adoption	NOUN
easat-11281	27	40	behaviors	behavior	NOUN
easat-11281	27	41	.	.	PUNCT
easat-11281	28	1	this	this	PRON
easat-11281	28	2	implies	imply	VERB
easat-11281	28	3	the	the	DET
easat-11281	28	4	necessity	necessity	NOUN
easat-11281	28	5	of	of	ADP
easat-11281	28	6	integrating	integrate	VERB
easat-11281	28	7	individual	individual	ADJ
easat-11281	28	8	,	,	PUNCT
easat-11281	28	9	organizational	organizational	ADJ
easat-11281	28	10	,	,	PUNCT
easat-11281	28	11	and	and	CCONJ
easat-11281	28	12	environmental	environmental	ADJ
easat-11281	28	13	perspectives	perspective	NOUN
easat-11281	28	14	when	when	SCONJ
easat-11281	28	15	examining	examine	VERB
easat-11281	28	16	solutions	solution	NOUN
easat-11281	28	17	like	like	ADP
easat-11281	28	18	xai	xai	PROPN
easat-11281	29	1	[	[	X
easat-11281	29	2	5	5	NUM
easat-11281	29	3	]	]	PUNCT
easat-11281	29	4	.	.	PUNCT
easat-11281	30	1	these	these	DET
easat-11281	30	2	findings	finding	NOUN
easat-11281	30	3	reinforce	reinforce	VERB
easat-11281	30	4	the	the	DET
easat-11281	30	5	argument	argument	NOUN
easat-11281	30	6	that	that	SCONJ
easat-11281	30	7	xai	xai	PROPN
easat-11281	30	8	,	,	PUNCT
easat-11281	30	9	with	with	ADP
easat-11281	30	10	its	its	PRON
easat-11281	30	11	ability	ability	NOUN
easat-11281	30	12	to	to	PART
easat-11281	30	13	generate	generate	VERB
easat-11281	30	14	verifiable	verifiable	ADJ
easat-11281	30	15	explanations	explanation	NOUN
easat-11281	30	16	,	,	PUNCT
easat-11281	30	17	is	be	AUX
easat-11281	30	18	not	not	PART
easat-11281	30	19	merely	merely	ADV
easat-11281	30	20	a	a	DET
easat-11281	30	21	technical	technical	ADJ
easat-11281	30	22	requirement	requirement	NOUN
easat-11281	30	23	but	but	CCONJ
easat-11281	30	24	also	also	ADV
easat-11281	30	25	serves	serve	VERB
easat-11281	30	26	as	as	ADP
easat-11281	30	27	a	a	DET
easat-11281	30	28	"	"	PUNCT
easat-11281	30	29	crucial	crucial	ADJ
easat-11281	30	30	bridge	bridge	NOUN
easat-11281	30	31	"	"	PUNCT
easat-11281	30	32	between	between	ADP
easat-11281	30	33	ai	ai	PROPN
easat-11281	30	34	models	model	NOUN
easat-11281	30	35	and	and	CCONJ
easat-11281	30	36	the	the	DET
easat-11281	30	37	professional	professional	ADJ
easat-11281	30	38	standards	standard	NOUN
easat-11281	30	39	and	and	CCONJ
easat-11281	30	40	constraints	constraint	NOUN
easat-11281	30	41	of	of	ADP
easat-11281	30	42	the	the	DET
easat-11281	30	43	auditing	auditing	NOUN
easat-11281	30	44	profession	profession	NOUN
easat-11281	30	45	.	.	PUNCT
easat-11281	31	1	in	in	ADP
easat-11281	31	2	vietnam	vietnam	PROPN
easat-11281	31	3	,	,	PUNCT
easat-11281	31	4	the	the	DET
easat-11281	31	5	digitalization	digitalization	NOUN
easat-11281	31	6	of	of	ADP
easat-11281	31	7	auditing	auditing	NOUN
easat-11281	31	8	practices	practice	NOUN
easat-11281	31	9	is	be	AUX
easat-11281	31	10	accelerating	accelerate	VERB
easat-11281	31	11	;	;	PUNCT
easat-11281	31	12	however	however	ADV
easat-11281	31	13	,	,	PUNCT
easat-11281	31	14	empirical	empirical	ADJ
easat-11281	31	15	evidence	evidence	NOUN
easat-11281	31	16	on	on	ADP
easat-11281	31	17	the	the	DET
easat-11281	31	18	factors	factor	NOUN
easat-11281	31	19	influencing	influence	VERB
easat-11281	31	20	auditors	auditor	NOUN
easat-11281	31	21	’	'	PUNCT
easat-11281	31	22	acceptance	acceptance	NOUN
easat-11281	31	23	of	of	ADP
easat-11281	31	24	xai	xai	PROPN
easat-11281	31	25	remains	remain	VERB
easat-11281	31	26	limited	limited	ADJ
easat-11281	31	27	.	.	PUNCT
easat-11281	32	1	this	this	DET
easat-11281	32	2	research	research	NOUN
easat-11281	32	3	gap	gap	NOUN
easat-11281	32	4	is	be	AUX
easat-11281	32	5	particularly	particularly	ADV
easat-11281	32	6	noteworthy	noteworthy	ADJ
easat-11281	32	7	because	because	SCONJ
easat-11281	32	8	xai	xai	PROPN
easat-11281	32	9	can	can	AUX
easat-11281	32	10	assist	assist	VERB
easat-11281	32	11	auditors	auditor	NOUN
easat-11281	32	12	in	in	ADP
easat-11281	32	13	:	:	PUNCT
easat-11281	32	14	(	(	PUNCT
easat-11281	32	15	i	i	NOUN
easat-11281	32	16	)	)	PUNCT
easat-11281	32	17	understanding	understand	VERB
easat-11281	32	18	why	why	SCONJ
easat-11281	32	19	a	a	DET
easat-11281	32	20	model	model	NOUN
easat-11281	32	21	flags	flag	VERB
easat-11281	32	22	a	a	DET
easat-11281	32	23	transaction	transaction	NOUN
easat-11281	32	24	as	as	ADP
easat-11281	32	25	unusual	unusual	ADJ
easat-11281	32	26	,	,	PUNCT
easat-11281	32	27	thereby	thereby	ADV
easat-11281	32	28	guiding	guide	VERB
easat-11281	32	29	the	the	DET
easat-11281	32	30	design	design	NOUN
easat-11281	32	31	of	of	ADP
easat-11281	32	32	extended	extended	ADJ
easat-11281	32	33	audit	audit	NOUN
easat-11281	32	34	procedures	procedure	NOUN
easat-11281	32	35	;	;	PUNCT
easat-11281	32	36	(	(	PUNCT
easat-11281	32	37	ii	ii	NOUN
easat-11281	32	38	)	)	PUNCT
easat-11281	32	39	adequately	adequately	ADV
easat-11281	32	40	documenting	document	VERB
easat-11281	32	41	the	the	DET
easat-11281	32	42	evidential	evidential	ADJ
easat-11281	32	43	basis	basis	NOUN
easat-11281	32	44	in	in	ADP
easat-11281	32	45	compliance	compliance	NOUN
easat-11281	32	46	with	with	ADP
easat-11281	32	47	auditing	auditing	NOUN
easat-11281	32	48	standards	standard	NOUN
easat-11281	32	49	;	;	PUNCT
easat-11281	32	50	and	and	CCONJ
easat-11281	32	51	(	(	PUNCT
easat-11281	32	52	iii	iii	X
easat-11281	32	53	)	)	PUNCT
easat-11281	32	54	maintaining	maintain	VERB
easat-11281	32	55	professional	professional	ADJ
easat-11281	32	56	skepticism	skepticism	NOUN
easat-11281	32	57	when	when	SCONJ
easat-11281	32	58	relying	rely	VERB
easat-11281	32	59	on	on	ADP
easat-11281	32	60	intelligent	intelligent	ADJ
easat-11281	32	61	systems	system	NOUN
easat-11281	32	62	[	[	X
easat-11281	32	63	1	1	NUM
easat-11281	32	64	]	]	PUNCT
easat-11281	32	65	.	.	PUNCT
easat-11281	33	1	therefore	therefore	ADV
easat-11281	33	2	,	,	PUNCT
easat-11281	33	3	the	the	DET
easat-11281	33	4	study	study	NOUN
easat-11281	33	5	“	"	PUNCT
easat-11281	33	6	explainable	explainable	ADJ
easat-11281	33	7	artificial	artificial	ADJ
easat-11281	33	8	intelligence	intelligence	NOUN
easat-11281	33	9	(	(	PUNCT
easat-11281	33	10	xai	xai	PROPN
easat-11281	33	11	)	)	PUNCT
easat-11281	33	12	in	in	ADP
easat-11281	33	13	auditing	auditing	NOUN
easat-11281	33	14	:	:	PUNCT
easat-11281	33	15	factors	factor	NOUN
easat-11281	33	16	influencing	influence	VERB
easat-11281	33	17	auditors	auditor	NOUN
easat-11281	33	18	’	'	PUNCT
easat-11281	33	19	acceptance	acceptance	NOUN
easat-11281	33	20	in	in	ADP
easat-11281	33	21	vietnam	vietnam	PROPN
easat-11281	33	22	”	"	PUNCT
easat-11281	33	23	is	be	AUX
easat-11281	33	24	theoretically	theoretically	ADV
easat-11281	33	25	and	and	CCONJ
easat-11281	33	26	practically	practically	ADV
easat-11281	33	27	significant	significant	ADJ
easat-11281	33	28	.	.	PUNCT
easat-11281	34	1	on	on	ADP
easat-11281	34	2	the	the	DET
easat-11281	34	3	one	one	NUM
easat-11281	34	4	hand	hand	NOUN
easat-11281	34	5	,	,	PUNCT
easat-11281	34	6	it	it	PRON
easat-11281	34	7	inherits	inherit	VERB
easat-11281	34	8	and	and	CCONJ
easat-11281	34	9	tests	test	VERB
easat-11281	34	10	key	key	ADJ
easat-11281	34	11	constructs	construct	NOUN
easat-11281	34	12	within	within	ADP
easat-11281	34	13	the	the	DET
easat-11281	34	14	specific	specific	ADJ
easat-11281	34	15	context	context	NOUN
easat-11281	34	16	of	of	ADP
easat-11281	34	17	ai	ai	NOUN
easat-11281	34	18	;	;	PUNCT
easat-11281	34	19	on	on	ADP
easat-11281	34	20	the	the	DET
easat-11281	34	21	other	other	ADJ
easat-11281	34	22	hand	hand	NOUN
easat-11281	34	23	,	,	PUNCT
easat-11281	34	24	it	it	PRON
easat-11281	34	25	extends	extend	VERB
easat-11281	34	26	the	the	DET
easat-11281	34	27	traditional	traditional	ADJ
easat-11281	34	28	acceptance	acceptance	NOUN
easat-11281	34	29	framework	framework	NOUN
easat-11281	34	30	by	by	ADP
easat-11281	34	31	incorporating	incorporate	VERB
easat-11281	34	32	xai	xai	PROPN
easat-11281	34	33	-	-	PUNCT
easat-11281	34	34	specific	specific	ADJ
easat-11281	34	35	variables	variable	NOUN
easat-11281	34	36	into	into	ADP
easat-11281	34	37	the	the	DET
easat-11281	34	38	auditors	auditor	NOUN
easat-11281	34	39	’	’	PART
easat-11281	34	40	technology	technology	NOUN
easat-11281	34	41	adoption	adoption	NOUN
easat-11281	34	42	model	model	NOUN
easat-11281	34	43	.	.	PUNCT
easat-11281	35	1	through	through	ADP
easat-11281	35	2	this	this	PRON
easat-11281	35	3	,	,	PUNCT
easat-11281	35	4	the	the	DET
easat-11281	35	5	research	research	NOUN
easat-11281	35	6	provides	provide	VERB
easat-11281	35	7	practical	practical	ADJ
easat-11281	35	8	recommendations	recommendation	NOUN
easat-11281	35	9	for	for	ADP
easat-11281	35	10	auditing	auditing	NOUN
easat-11281	35	11	firms	firm	NOUN
easat-11281	35	12	and	and	CCONJ
easat-11281	35	13	professional	professional	ADJ
easat-11281	35	14	bodies	body	NOUN
easat-11281	35	15	in	in	ADP
easat-11281	35	16	developing	develop	VERB
easat-11281	35	17	tailored	tailor	VERB
easat-11281	35	18	implementation	implementation	NOUN
easat-11281	35	19	and	and	CCONJ
easat-11281	35	20	training	training	NOUN
easat-11281	35	21	strategies	strategy	NOUN
easat-11281	35	22	[	[	X
easat-11281	35	23	6	6	NUM
easat-11281	35	24	]	]	PUNCT
easat-11281	35	25	.	.	PUNCT
easat-11281	36	1	2	2	X
easat-11281	36	2	.	.	X
easat-11281	36	3	literature	literature	PROPN
easat-11281	36	4	review	review	PROPN
easat-11281	36	5	“	"	PUNCT
easat-11281	36	6	xai	xai	PROPN
easat-11281	36	7	”	"	PUNCT
easat-11281	36	8	aims	aim	VERB
easat-11281	36	9	to	to	PART
easat-11281	36	10	make	make	VERB
easat-11281	36	11	ai	ai	NOUN
easat-11281	36	12	models	model	NOUN
easat-11281	36	13	“	"	PUNCT
easat-11281	36	14	explainable	explainable	ADJ
easat-11281	36	15	”	"	PUNCT
easat-11281	36	16	to	to	ADP
easat-11281	36	17	humans	human	NOUN
easat-11281	36	18	,	,	PUNCT
easat-11281	36	19	thereby	thereby	ADV
easat-11281	36	20	enhancing	enhance	VERB
easat-11281	36	21	transparency	transparency	NOUN
easat-11281	36	22	,	,	PUNCT
easat-11281	36	23	auditability	auditability	NOUN
easat-11281	36	24	,	,	PUNCT
easat-11281	36	25	and	and	CCONJ
easat-11281	36	26	accountability	accountability	NOUN
easat-11281	36	27	,	,	PUNCT
easat-11281	36	28	the	the	DET
easat-11281	36	29	foundational	foundational	ADJ
easat-11281	36	30	pillars	pillar	NOUN
easat-11281	36	31	of	of	ADP
easat-11281	36	32	“	"	PUNCT
easat-11281	36	33	responsible	responsible	ADJ
easat-11281	36	34	ai	ai	NOUN
easat-11281	36	35	.	.	PUNCT
easat-11281	36	36	”	"	PUNCT
easat-11281	37	1	the	the	DET
easat-11281	37	2	seminal	seminal	ADJ
easat-11281	37	3	overview	overview	NOUN
easat-11281	37	4	by	by	ADP
easat-11281	37	5	barredo	barredo	NOUN
easat-11281	37	6	arrieta	arrieta	PROPN
easat-11281	37	7	et	et	PROPN
easat-11281	37	8	al	al	PROPN
easat-11281	37	9	.	.	PROPN
easat-11281	37	10	emphasizes	emphasize	VERB
easat-11281	37	11	the	the	DET
easat-11281	37	12	interpretability	interpretability	NOUN
easat-11281	37	13	barriers	barrier	NOUN
easat-11281	37	14	in	in	ADP
easat-11281	37	15	modern	modern	ADJ
easat-11281	37	16	machine	machine	NOUN
easat-11281	37	17	learning	learn	VERB
easat-11281	37	18	techniques	technique	NOUN
easat-11281	37	19	and	and	CCONJ
easat-11281	37	20	proposes	propose	VERB
easat-11281	37	21	a	a	DET
easat-11281	37	22	definition	definition	NOUN
easat-11281	37	23	,	,	PUNCT
easat-11281	37	24	taxonomy	taxonomy	NOUN
easat-11281	37	25	,	,	PUNCT
easat-11281	37	26	and	and	CCONJ
easat-11281	37	27	the	the	DET
easat-11281	37	28	key	key	ADJ
easat-11281	37	29	challenges	challenge	NOUN
easat-11281	37	30	,	,	PUNCT
easat-11281	37	31	opportunities	opportunity	NOUN
easat-11281	37	32	of	of	ADP
easat-11281	37	33	xai	xai	PROPN
easat-11281	37	34	,	,	PUNCT
easat-11281	37	35	placing	place	VERB
easat-11281	37	36	fairness	fairness	NOUN
easat-11281	37	37	,	,	PUNCT
easat-11281	37	38	explainability	explainability	NOUN
easat-11281	37	39	,	,	PUNCT
easat-11281	37	40	and	and	CCONJ
easat-11281	37	41	accountability	accountability	NOUN
easat-11281	37	42	at	at	ADP
easat-11281	37	43	the	the	DET
easat-11281	37	44	center	center	NOUN
easat-11281	37	45	of	of	ADP
easat-11281	37	46	large	large	ADJ
easat-11281	37	47	-	-	PUNCT
easat-11281	37	48	scale	scale	NOUN
easat-11281	37	49	implementation	implementation	NOUN
easat-11281	37	50	[	[	X
easat-11281	37	51	2	2	NUM
easat-11281	37	52	]	]	PUNCT
easat-11281	37	53	.	.	PUNCT
easat-11281	38	1	in	in	ADP
easat-11281	38	2	auditing	auditing	NOUN
easat-11281	38	3	,	,	PUNCT
easat-11281	38	4	the	the	DET
easat-11281	38	5	lack	lack	NOUN
easat-11281	38	6	of	of	ADP
easat-11281	38	7	interpretability	interpretability	NOUN
easat-11281	38	8	remains	remain	VERB
easat-11281	38	9	a	a	DET
easat-11281	38	10	core	core	NOUN
easat-11281	38	11	obstacle	obstacle	NOUN
easat-11281	38	12	;	;	PUNCT
easat-11281	38	13	thus	thus	ADV
easat-11281	38	14	,	,	PUNCT
easat-11281	38	15	xai	xai	PROPN
easat-11281	38	16	has	have	AUX
easat-11281	38	17	been	be	AUX
easat-11281	38	18	proposed	propose	VERB
easat-11281	38	19	as	as	ADP
easat-11281	38	20	a	a	DET
easat-11281	38	21	bridge	bridge	NOUN
easat-11281	38	22	between	between	ADP
easat-11281	38	23	predictive	predictive	ADJ
easat-11281	38	24	performance	performance	NOUN
easat-11281	38	25	and	and	CCONJ
easat-11281	38	26	the	the	DET
easat-11281	38	27	documentation	documentation	NOUN
easat-11281	38	28	and	and	CCONJ
easat-11281	38	29	evidential	evidential	ADJ
easat-11281	38	30	requirements	requirement	NOUN
easat-11281	38	31	of	of	ADP
easat-11281	38	32	auditing	auditing	NOUN
easat-11281	38	33	.	.	PUNCT
easat-11281	39	1	the	the	DET
easat-11281	39	2	study	study	NOUN
easat-11281	39	3	by	by	ADP
easat-11281	39	4	zhang	zhang	PROPN
easat-11281	39	5	,	,	PUNCT
easat-11281	39	6	cho	cho	PROPN
easat-11281	39	7	,	,	PUNCT
easat-11281	39	8	and	and	CCONJ
easat-11281	39	9	vasarhelyi	vasarhelyi	NOUN
easat-11281	39	10	introduces	introduce	NOUN
easat-11281	39	11	and	and	CCONJ
easat-11281	39	12	illustrates	illustrate	VERB
easat-11281	39	13	the	the	DET
easat-11281	39	14	use	use	NOUN
easat-11281	39	15	of	of	ADP
easat-11281	39	16	lime	lime	NOUN
easat-11281	39	17	for	for	ADP
easat-11281	39	18	assessing	assess	VERB
easat-11281	39	19	the	the	DET
easat-11281	39	20	risk	risk	NOUN
easat-11281	39	21	of	of	ADP
easat-11281	39	22	material	material	NOUN
easat-11281	39	23	misstatement	misstatement	NOUN
easat-11281	39	24	,	,	PUNCT
easat-11281	39	25	while	while	SCONJ
easat-11281	39	26	discussing	discuss	VERB
easat-11281	39	27	how	how	SCONJ
easat-11281	39	28	to	to	PART
easat-11281	39	29	align	align	VERB
easat-11281	39	30	xai	xai	PROPN
easat-11281	39	31	with	with	ADP
easat-11281	39	32	auditing	auditing	NOUN
easat-11281	39	33	documentation	documentation	NOUN
easat-11281	39	34	standards	standard	NOUN
easat-11281	39	35	and	and	CCONJ
easat-11281	39	36	audit	audit	NOUN
easat-11281	39	37	evidence	evidence	NOUN
easat-11281	39	38	,	,	PUNCT
easat-11281	39	39	thereby	thereby	ADV
easat-11281	39	40	enhancing	enhance	VERB
easat-11281	39	41	transparency	transparency	NOUN
easat-11281	39	42	and	and	CCONJ
easat-11281	39	43	professional	professional	ADJ
easat-11281	39	44	acceptance	acceptance	NOUN
easat-11281	39	45	[	[	X
easat-11281	39	46	7	7	NUM
easat-11281	39	47	]	]	PUNCT
easat-11281	39	48	.	.	PUNCT
easat-11281	40	1	at	at	ADP
easat-11281	40	2	the	the	DET
easat-11281	40	3	individual	individual	ADJ
easat-11281	40	4	level	level	NOUN
easat-11281	40	5	,	,	PUNCT
easat-11281	40	6	the	the	DET
easat-11281	40	7	technology	technology	NOUN
easat-11281	40	8	acceptance	acceptance	NOUN
easat-11281	40	9	theory	theory	NOUN
easat-11281	40	10	explains	explain	VERB
easat-11281	40	11	usage	usage	NOUN
easat-11281	40	12	intention	intention	NOUN
easat-11281	40	13	through	through	ADP
easat-11281	40	14	performance	performance	NOUN
easat-11281	40	15	expectancy	expectancy	NOUN
easat-11281	40	16	,	,	PUNCT
easat-11281	40	17	effort	effort	NOUN
easat-11281	40	18	expectancy	expectancy	NOUN
easat-11281	40	19	,	,	PUNCT
easat-11281	40	20	social	social	ADJ
easat-11281	40	21	influence	influence	NOUN
easat-11281	40	22	,	,	PUNCT
easat-11281	40	23	and	and	CCONJ
easat-11281	40	24	facilitating	facilitate	VERB
easat-11281	40	25	conditions	condition	NOUN
easat-11281	40	26	.	.	PUNCT
easat-11281	41	1	empirical	empirical	ADJ
easat-11281	41	2	evidence	evidence	NOUN
easat-11281	41	3	in	in	ADP
easat-11281	41	4	the	the	DET
easat-11281	41	5	auditing	auditing	NOUN
easat-11281	41	6	context	context	NOUN
easat-11281	41	7	indicates	indicate	VERB
easat-11281	41	8	that	that	SCONJ
easat-11281	41	9	technologies	technology	NOUN
easat-11281	41	10	tend	tend	VERB
easat-11281	41	11	to	to	PART
easat-11281	41	12	be	be	AUX
easat-11281	41	13	underutilized	underutilize	VERB
easat-11281	41	14	due	due	ADP
easat-11281	41	15	to	to	ADP
easat-11281	41	16	budget	budget	NOUN
easat-11281	41	17	evaluation	evaluation	NOUN
easat-11281	41	18	pressures	pressure	NOUN
easat-11281	41	19	and	and	CCONJ
easat-11281	41	20	goal	goal	NOUN
easat-11281	41	21	misalignments	misalignment	NOUN
easat-11281	41	22	between	between	ADP
easat-11281	41	23	organizations	organization	NOUN
easat-11281	41	24	and	and	CCONJ
easat-11281	41	25	individuals	individual	NOUN
easat-11281	41	26	.	.	PUNCT
easat-11281	42	1	organizational	organizational	ADJ
easat-11281	42	2	interventions	intervention	NOUN
easat-11281	42	3	increase	increase	VERB
easat-11281	42	4	the	the	DET
easat-11281	42	5	likelihood	likelihood	NOUN
easat-11281	42	6	of	of	ADP
easat-11281	42	7	technology	technology	NOUN
easat-11281	42	8	adoption	adoption	NOUN
easat-11281	42	9	,	,	PUNCT
easat-11281	42	10	while	while	SCONJ
easat-11281	42	11	individual	individual	ADJ
easat-11281	42	12	characteristics	characteristic	NOUN
easat-11281	42	13	moderate	moderate	ADJ
easat-11281	42	14	adoption	adoption	NOUN
easat-11281	42	15	decisions	decision	NOUN
easat-11281	42	16	[	[	X
easat-11281	42	17	8	8	NUM
easat-11281	42	18	]	]	PUNCT
easat-11281	42	19	.	.	PUNCT
easat-11281	43	1	at	at	ADP
easat-11281	43	2	the	the	DET
easat-11281	43	3	organizational	organizational	ADJ
easat-11281	43	4	and	and	CCONJ
easat-11281	43	5	environmental	environmental	ADJ
easat-11281	43	6	levels	level	NOUN
easat-11281	43	7	,	,	PUNCT
easat-11281	43	8	the	the	DET
easat-11281	43	9	toe	toe	NOUN
easat-11281	43	10	framework	framework	NOUN
easat-11281	43	11	and	and	CCONJ
easat-11281	43	12	its	its	PRON
easat-11281	43	13	extension	extension	NOUN
easat-11281	43	14	,	,	PUNCT
easat-11281	43	15	the	the	DET
easat-11281	43	16	i	i	NOUN
easat-11281	43	17	-	-	PUNCT
easat-11281	43	18	toe	toe	NOUN
easat-11281	43	19	model	model	NOUN
easat-11281	43	20	,	,	PUNCT
easat-11281	43	21	concurrently	concurrently	ADV
easat-11281	43	22	integrate	integrate	VERB
easat-11281	43	23	individual	individual	ADJ
easat-11281	43	24	factors	factor	NOUN
easat-11281	43	25	with	with	ADP
easat-11281	43	26	technological	technological	ADJ
easat-11281	43	27	,	,	PUNCT
easat-11281	43	28	organizational	organizational	ADJ
easat-11281	43	29	,	,	PUNCT
easat-11281	43	30	and	and	CCONJ
easat-11281	43	31	environmental	environmental	ADJ
easat-11281	43	32	dimensions	dimension	NOUN
easat-11281	43	33	.	.	PUNCT
easat-11281	44	1	the	the	DET
easat-11281	44	2	model	model	NOUN
easat-11281	44	3	further	far	ADV
easat-11281	44	4	incorporates	incorporate	VERB
easat-11281	44	5	constructs	construct	NOUN
easat-11281	44	6	such	such	ADJ
easat-11281	44	7	as	as	ADP
easat-11281	44	8	technological	technological	ADJ
easat-11281	44	9	risk	risk	NOUN
easat-11281	44	10	,	,	PUNCT
easat-11281	44	11	technology	technology	NOUN
easat-11281	44	12	–	–	PUNCT
easat-11281	44	13	task	task	NOUN
easat-11281	44	14	fit	fit	ADJ
easat-11281	44	15	,	,	PUNCT
easat-11281	44	16	organizational	organizational	ADJ
easat-11281	44	17	readiness	readiness	NOUN
easat-11281	44	18	,	,	PUNCT
easat-11281	44	19	and	and	CCONJ
easat-11281	44	20	leadership	leadership	NOUN
easat-11281	44	21	commitment	commitment	NOUN
easat-11281	44	22	,	,	PUNCT
easat-11281	44	23	offering	offer	VERB
easat-11281	44	24	a	a	DET
easat-11281	44	25	two	two	NUM
easat-11281	44	26	-	-	PUNCT
easat-11281	44	27	tiered	tiere	VERB
easat-11281	44	28	approach	approach	NOUN
easat-11281	44	29	to	to	PART
easat-11281	44	30	explain	explain	VERB
easat-11281	44	31	audit	audit	NOUN
easat-11281	44	32	technology	technology	NOUN
easat-11281	44	33	adoption	adoption	NOUN
easat-11281	44	34	[	[	X
easat-11281	44	35	9	9	NUM
easat-11281	44	36	]	]	PUNCT
easat-11281	44	37	.	.	PUNCT
easat-11281	45	1	the	the	DET
easat-11281	45	2	i	i	NOUN
easat-11281	45	3	-	-	PUNCT
easat-11281	45	4	toe	toe	NOUN
easat-11281	45	5	framework	framework	NOUN
easat-11281	45	6	emphasizes	emphasize	VERB
easat-11281	45	7	the	the	DET
easat-11281	45	8	influence	influence	NOUN
easat-11281	45	9	of	of	ADP
easat-11281	45	10	both	both	DET
easat-11281	45	11	individual	individual	ADJ
easat-11281	45	12	perceptions	perception	NOUN
easat-11281	45	13	and	and	CCONJ
easat-11281	45	14	organizational	organizational	ADJ
easat-11281	45	15	constraints	constraint	NOUN
easat-11281	45	16	on	on	ADP
easat-11281	45	17	intention	intention	NOUN
easat-11281	45	18	and	and	CCONJ
easat-11281	45	19	actual	actual	ADJ
easat-11281	45	20	usage	usage	NOUN
easat-11281	45	21	.	.	PUNCT
easat-11281	46	1	empirical	empirical	ADJ
easat-11281	46	2	studies	study	NOUN
easat-11281	46	3	commonly	commonly	ADV
easat-11281	46	4	test	test	VERB
easat-11281	46	5	technological	technological	ADJ
easat-11281	46	6	risk	risk	NOUN
easat-11281	46	7	,	,	PUNCT
easat-11281	46	8	organizational	organizational	ADJ
easat-11281	46	9	size	size	NOUN
easat-11281	46	10	,	,	PUNCT
easat-11281	46	11	readiness	readiness	NOUN
easat-11281	46	12	,	,	PUNCT
easat-11281	46	13	and	and	CCONJ
easat-11281	46	14	leadership	leadership	NOUN
easat-11281	46	15	commitment	commitment	NOUN
easat-11281	46	16	as	as	ADP
easat-11281	46	17	key	key	ADJ
easat-11281	46	18	antecedents	antecedent	NOUN
easat-11281	46	19	of	of	ADP
easat-11281	46	20	adoption	adoption	NOUN
easat-11281	46	21	[	[	X
easat-11281	46	22	10	10	NUM
easat-11281	46	23	]	]	PUNCT
easat-11281	46	24	.	.	PUNCT
easat-11281	47	1	83	83	NUM
easat-11281	47	2	edelweiss	edelweiss	PROPN
easat-11281	47	3	applied	apply	VERB
easat-11281	47	4	science	science	NOUN
easat-11281	47	5	and	and	CCONJ
easat-11281	47	6	technology	technology	NOUN
easat-11281	47	7	issn	issn	PROPN
easat-11281	47	8	:	:	PUNCT
easat-11281	47	9	2576	2576	NUM
easat-11281	47	10	-	-	SYM
easat-11281	47	11	8484	8484	NUM
easat-11281	47	12	vol	vol	NOUN
easat-11281	47	13	.	.	PROPN
easat-11281	48	1	9	9	NUM
easat-11281	48	2	,	,	PUNCT
easat-11281	48	3	no	no	INTJ
easat-11281	48	4	.	.	NOUN
easat-11281	48	5	12	12	NUM
easat-11281	48	6	:	:	PUNCT
easat-11281	48	7	81	81	NUM
easat-11281	48	8	-	-	SYM
easat-11281	48	9	92	92	NUM
easat-11281	48	10	,	,	PUNCT
easat-11281	48	11	2025	2025	NUM
easat-11281	48	12	doi	doi	NOUN
easat-11281	48	13	:	:	PUNCT
easat-11281	48	14	10.55214/2576	10.55214/2576	NUM
easat-11281	48	15	-	-	SYM
easat-11281	48	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	49	1	©	©	ADP
easat-11281	49	2	2025	2025	NUM
easat-11281	49	3	by	by	ADP
easat-11281	49	4	the	the	DET
easat-11281	49	5	authors	author	NOUN
easat-11281	49	6	;	;	PUNCT
easat-11281	49	7	licensee	licensee	PROPN
easat-11281	49	8	learning	learn	VERB
easat-11281	49	9	gate	gate	PROPN
easat-11281	49	10	integrating	integrate	VERB
easat-11281	49	11	the	the	DET
easat-11281	49	12	two	two	NUM
easat-11281	49	13	theoretical	theoretical	ADJ
easat-11281	49	14	layers	layer	NOUN
easat-11281	49	15	with	with	ADP
easat-11281	49	16	xai	xai	PROPN
easat-11281	49	17	suggests	suggest	VERB
easat-11281	49	18	the	the	DET
easat-11281	49	19	following	follow	VERB
easat-11281	49	20	mechanism	mechanism	NOUN
easat-11281	49	21	:	:	PUNCT
easat-11281	49	22	(	(	PUNCT
easat-11281	49	23	i	i	NOUN
easat-11281	49	24	)	)	PUNCT
easat-11281	49	25	the	the	DET
easat-11281	49	26	quality	quality	NOUN
easat-11281	49	27	of	of	ADP
easat-11281	49	28	explanations	explanation	NOUN
easat-11281	49	29	enhances	enhance	VERB
easat-11281	49	30	auditors	auditor	NOUN
easat-11281	49	31	’	’	PART
easat-11281	49	32	trust	trust	NOUN
easat-11281	49	33	and	and	CCONJ
easat-11281	49	34	reduces	reduce	VERB
easat-11281	49	35	perceived	perceive	VERB
easat-11281	49	36	risk	risk	NOUN
easat-11281	49	37	,	,	PUNCT
easat-11281	49	38	(	(	PUNCT
easat-11281	49	39	ii	ii	NOUN
easat-11281	49	40	)	)	PUNCT
easat-11281	49	41	it	it	PRON
easat-11281	49	42	increases	increase	VERB
easat-11281	49	43	perceived	perceive	VERB
easat-11281	49	44	usefulness	usefulness	NOUN
easat-11281	49	45	,	,	PUNCT
easat-11281	49	46	and	and	CCONJ
easat-11281	49	47	(	(	PUNCT
easat-11281	49	48	iii	iii	X
easat-11281	49	49	)	)	PUNCT
easat-11281	49	50	these	these	DET
easat-11281	49	51	effects	effect	NOUN
easat-11281	49	52	translate	translate	VERB
easat-11281	49	53	into	into	ADP
easat-11281	49	54	usage	usage	NOUN
easat-11281	49	55	intention	intention	NOUN
easat-11281	49	56	only	only	ADV
easat-11281	49	57	when	when	SCONJ
easat-11281	49	58	technology	technology	NOUN
easat-11281	49	59	-	-	PUNCT
easat-11281	49	60	task	task	NOUN
easat-11281	49	61	fit	fit	ADJ
easat-11281	49	62	,	,	PUNCT
easat-11281	49	63	organizational	organizational	ADJ
easat-11281	49	64	readiness	readiness	NOUN
easat-11281	49	65	,	,	PUNCT
easat-11281	49	66	and	and	CCONJ
easat-11281	49	67	leadership	leadership	NOUN
easat-11281	49	68	commitment	commitment	NOUN
easat-11281	49	69	are	be	AUX
easat-11281	49	70	present	present	ADJ
easat-11281	49	71	.	.	PUNCT
easat-11281	50	1	the	the	DET
easat-11281	50	2	xai	xai	PROPN
easat-11281	50	3	literature	literature	PROPN
easat-11281	50	4	also	also	ADV
easat-11281	50	5	underscores	underscore	VERB
easat-11281	50	6	the	the	DET
easat-11281	50	7	central	central	ADJ
easat-11281	50	8	role	role	NOUN
easat-11281	50	9	of	of	ADP
easat-11281	50	10	explainability	explainability	NOUN
easat-11281	50	11	and	and	CCONJ
easat-11281	50	12	transparency	transparency	NOUN
easat-11281	50	13	in	in	ADP
easat-11281	50	14	building	build	VERB
easat-11281	50	15	professional	professional	ADJ
easat-11281	50	16	users	user	NOUN
easat-11281	50	17	’	'	PUNCT
easat-11281	50	18	trust	trust	NOUN
easat-11281	50	19	,	,	PUNCT
easat-11281	50	20	thereby	thereby	ADV
easat-11281	50	21	overcoming	overcome	VERB
easat-11281	50	22	adoption	adoption	NOUN
easat-11281	50	23	barriers	barrier	NOUN
easat-11281	50	24	for	for	ADP
easat-11281	50	25	decision	decision	NOUN
easat-11281	50	26	-	-	PUNCT
easat-11281	50	27	support	support	NOUN
easat-11281	50	28	systems	system	NOUN
easat-11281	50	29	in	in	ADP
easat-11281	50	30	high	high	ADJ
easat-11281	50	31	-	-	PUNCT
easat-11281	50	32	risk	risk	NOUN
easat-11281	50	33	domains	domain	NOUN
easat-11281	50	34	such	such	ADJ
easat-11281	50	35	as	as	ADP
easat-11281	50	36	auditing	auditing	NOUN
easat-11281	50	37	.	.	PUNCT
easat-11281	51	1	the	the	DET
easat-11281	51	2	research	research	NOUN
easat-11281	51	3	model	model	NOUN
easat-11281	51	4	and	and	CCONJ
easat-11281	51	5	hypotheses	hypothesis	NOUN
easat-11281	51	6	are	be	AUX
easat-11281	51	7	proposed	propose	VERB
easat-11281	51	8	as	as	SCONJ
easat-11281	51	9	follows	follow	VERB
easat-11281	51	10	:	:	PUNCT
easat-11281	51	11	•	•	ADV
easat-11281	51	12	h1	h1	PROPN
easat-11281	51	13	:	:	PUNCT
easat-11281	51	14	perceived	perceive	VERB
easat-11281	51	15	usefulness	usefulness	NOUN
easat-11281	51	16	of	of	ADP
easat-11281	51	17	xai	xai	PROPN
easat-11281	51	18	positively	positively	ADV
easat-11281	51	19	influences	influence	VERB
easat-11281	51	20	usage	usage	NOUN
easat-11281	51	21	intention	intention	NOUN
easat-11281	51	22	,	,	PUNCT
easat-11281	51	23	as	as	SCONJ
easat-11281	51	24	auditors	auditor	NOUN
easat-11281	51	25	recognize	recognize	VERB
easat-11281	51	26	its	its	PRON
easat-11281	51	27	effectiveness	effectiveness	NOUN
easat-11281	51	28	and	and	CCONJ
easat-11281	51	29	performance	performance	NOUN
easat-11281	51	30	benefits	benefit	NOUN
easat-11281	51	31	.	.	PUNCT
easat-11281	52	1	•	•	NUM
easat-11281	52	2	h2	h2	PROPN
easat-11281	52	3	:	:	PUNCT
easat-11281	52	4	perceived	perceive	VERB
easat-11281	52	5	ease	ease	NOUN
easat-11281	52	6	of	of	ADP
easat-11281	52	7	use	use	NOUN
easat-11281	52	8	(	(	PUNCT
easat-11281	52	9	peou	peou	ADV
easat-11281	52	10	)	)	PUNCT
easat-11281	52	11	positively	positively	ADV
easat-11281	52	12	influences	influence	VERB
easat-11281	52	13	usage	usage	NOUN
easat-11281	52	14	intention	intention	NOUN
easat-11281	52	15	,	,	PUNCT
easat-11281	52	16	since	since	SCONJ
easat-11281	52	17	lower	low	ADJ
easat-11281	52	18	effort	effort	NOUN
easat-11281	52	19	expectancy	expectancy	NOUN
easat-11281	52	20	increases	increase	VERB
easat-11281	52	21	readiness	readiness	NOUN
easat-11281	52	22	to	to	PART
easat-11281	52	23	adopt	adopt	VERB
easat-11281	52	24	the	the	DET
easat-11281	52	25	technology	technology	NOUN
easat-11281	52	26	.	.	PUNCT
easat-11281	53	1	•	•	NUM
easat-11281	53	2	h3	h3	NOUN
easat-11281	53	3	:	:	PUNCT
easat-11281	53	4	perceived	perceive	VERB
easat-11281	53	5	transparency	transparency	NOUN
easat-11281	53	6	and	and	CCONJ
easat-11281	53	7	trustworthiness	trustworthiness	NOUN
easat-11281	53	8	of	of	ADP
easat-11281	53	9	xai	xai	PROPN
easat-11281	53	10	positively	positively	ADV
easat-11281	53	11	influence	influence	VERB
easat-11281	53	12	usage	usage	NOUN
easat-11281	53	13	intention	intention	NOUN
easat-11281	53	14	,	,	PUNCT
easat-11281	53	15	as	as	SCONJ
easat-11281	53	16	the	the	DET
easat-11281	53	17	ability	ability	NOUN
easat-11281	53	18	to	to	PART
easat-11281	53	19	explain	explain	VERB
easat-11281	53	20	model	model	NOUN
easat-11281	53	21	outputs	output	NOUN
easat-11281	53	22	enhances	enhance	VERB
easat-11281	53	23	trust	trust	NOUN
easat-11281	53	24	and	and	CCONJ
easat-11281	53	25	reliance	reliance	NOUN
easat-11281	53	26	on	on	ADP
easat-11281	53	27	system	system	NOUN
easat-11281	53	28	results	result	NOUN
easat-11281	53	29	in	in	ADP
easat-11281	53	30	auditing	audit	VERB
easat-11281	53	31	.	.	PUNCT
easat-11281	54	1	•	•	NUM
easat-11281	54	2	h4	h4	PROPN
easat-11281	54	3	:	:	PUNCT
easat-11281	54	4	organizational	organizational	ADJ
easat-11281	54	5	support	support	NOUN
easat-11281	54	6	and	and	CCONJ
easat-11281	54	7	facilitating	facilitate	VERB
easat-11281	54	8	conditions	condition	NOUN
easat-11281	54	9	positively	positively	ADV
easat-11281	54	10	influence	influence	VERB
easat-11281	54	11	usage	usage	NOUN
easat-11281	54	12	intention	intention	NOUN
easat-11281	54	13	,	,	PUNCT
easat-11281	54	14	as	as	ADP
easat-11281	54	15	leadership	leadership	NOUN
easat-11281	54	16	commitment	commitment	NOUN
easat-11281	54	17	,	,	PUNCT
easat-11281	54	18	resource	resource	NOUN
easat-11281	54	19	availability	availability	NOUN
easat-11281	54	20	,	,	PUNCT
easat-11281	54	21	and	and	CCONJ
easat-11281	54	22	supportive	supportive	ADJ
easat-11281	54	23	processes	process	NOUN
easat-11281	54	24	are	be	AUX
easat-11281	54	25	key	key	ADJ
easat-11281	54	26	antecedents	antecedent	NOUN
easat-11281	54	27	for	for	ADP
easat-11281	54	28	technology	technology	NOUN
easat-11281	54	29	acceptance	acceptance	NOUN
easat-11281	54	30	in	in	ADP
easat-11281	54	31	auditing	auditing	NOUN
easat-11281	54	32	.	.	PUNCT
easat-11281	55	1	figure	figure	NOUN
easat-11281	55	2	1	1	NUM
easat-11281	55	3	.	.	PUNCT
easat-11281	55	4	proposed	propose	VERB
easat-11281	55	5	research	research	NOUN
easat-11281	55	6	model	model	NOUN
easat-11281	55	7	.	.	PUNCT
easat-11281	56	1	3	3	X
easat-11281	56	2	.	.	NOUN
easat-11281	56	3	result	result	NOUN
easat-11281	56	4	and	and	CCONJ
easat-11281	56	5	discussion	discussion	VERB
easat-11281	56	6	the	the	DET
easat-11281	56	7	quantitative	quantitative	ADJ
easat-11281	56	8	research	research	NOUN
easat-11281	56	9	method	method	NOUN
easat-11281	56	10	was	be	AUX
easat-11281	56	11	applied	apply	VERB
easat-11281	56	12	,	,	PUNCT
easat-11281	56	13	based	base	VERB
easat-11281	56	14	on	on	ADP
easat-11281	56	15	the	the	DET
easat-11281	56	16	results	result	NOUN
easat-11281	56	17	of	of	ADP
easat-11281	56	18	a	a	DET
easat-11281	56	19	survey	survey	NOUN
easat-11281	56	20	and	and	CCONJ
easat-11281	56	21	data	datum	NOUN
easat-11281	56	22	processing	processing	NOUN
easat-11281	56	23	using	use	VERB
easat-11281	56	24	spss	spss	PROPN
easat-11281	56	25	software	software	NOUN
easat-11281	56	26	.	.	PUNCT
easat-11281	57	1	the	the	DET
easat-11281	57	2	survey	survey	NOUN
easat-11281	57	3	results	result	NOUN
easat-11281	57	4	were	be	AUX
easat-11281	57	5	collected	collect	VERB
easat-11281	57	6	online	online	ADV
easat-11281	57	7	from	from	ADP
easat-11281	57	8	over	over	ADP
easat-11281	57	9	100	100	NUM
easat-11281	57	10	auditing	auditing	NOUN
easat-11281	57	11	firms	firm	NOUN
easat-11281	57	12	in	in	ADP
easat-11281	57	13	vietnam	vietnam	PROPN
easat-11281	57	14	,	,	PUNCT
easat-11281	57	15	yielding	yield	VERB
easat-11281	57	16	nearly	nearly	ADV
easat-11281	57	17	400	400	NUM
easat-11281	57	18	responses	response	NOUN
easat-11281	57	19	.	.	PUNCT
easat-11281	58	1	however	however	ADV
easat-11281	58	2	,	,	PUNCT
easat-11281	58	3	only	only	ADV
easat-11281	58	4	350	350	NUM
easat-11281	58	5	responses	response	NOUN
easat-11281	58	6	contained	contain	VERB
easat-11281	58	7	complete	complete	ADJ
easat-11281	58	8	and	and	CCONJ
easat-11281	58	9	valid	valid	ADJ
easat-11281	58	10	information	information	NOUN
easat-11281	58	11	,	,	PUNCT
easat-11281	58	12	meeting	meet	VERB
easat-11281	58	13	the	the	DET
easat-11281	58	14	requirements	requirement	NOUN
easat-11281	58	15	for	for	ADP
easat-11281	58	16	analysis	analysis	NOUN
easat-11281	58	17	.	.	PUNCT
easat-11281	59	1	this	this	DET
easat-11281	59	2	sample	sample	NOUN
easat-11281	59	3	size	size	NOUN
easat-11281	59	4	is	be	AUX
easat-11281	59	5	also	also	ADV
easat-11281	59	6	considered	consider	VERB
easat-11281	59	7	sufficient	sufficient	ADJ
easat-11281	59	8	for	for	ADP
easat-11281	59	9	regression	regression	NOUN
easat-11281	59	10	analysis	analysis	NOUN
easat-11281	59	11	.	.	PUNCT
easat-11281	60	1	table	table	NOUN
easat-11281	60	2	1	1	NUM
easat-11281	60	3	.	.	PUNCT
easat-11281	60	4	demographic	demographic	ADJ
easat-11281	60	5	and	and	CCONJ
easat-11281	60	6	occupational	occupational	ADJ
easat-11281	60	7	characteristics	characteristic	NOUN
easat-11281	60	8	of	of	ADP
easat-11281	60	9	the	the	DET
easat-11281	60	10	sample	sample	NOUN
easat-11281	60	11	.	.	PUNCT
easat-11281	61	1	variable	variable	ADJ
easat-11281	61	2	category	category	NOUN
easat-11281	61	3	frequency	frequency	NOUN
easat-11281	61	4	percentage	percentage	NOUN
easat-11281	61	5	gender	gender	NOUN
easat-11281	61	6	male	male	NOUN
easat-11281	61	7	210	210	NUM
easat-11281	61	8	60	60	NUM
easat-11281	61	9	%	%	NOUN
easat-11281	61	10	female	female	ADJ
easat-11281	61	11	140	140	NUM
easat-11281	61	12	40	40	NUM
easat-11281	61	13	%	%	NOUN
easat-11281	61	14	age	age	NOUN
easat-11281	61	15	20	20	NUM
easat-11281	61	16	-	-	SYM
easat-11281	61	17	25	25	NUM
easat-11281	61	18	years	year	NOUN
easat-11281	61	19	16	16	NUM
easat-11281	61	20	4.6	4.6	NUM
easat-11281	61	21	%	%	NOUN
easat-11281	61	22	26	26	NUM
easat-11281	61	23	-	-	SYM
easat-11281	61	24	35	35	NUM
easat-11281	61	25	years	year	NOUN
easat-11281	61	26	151	151	NUM
easat-11281	61	27	43.1	43.1	NUM
easat-11281	61	28	%	%	NOUN
easat-11281	61	29	36	36	NUM
easat-11281	61	30	-	-	SYM
easat-11281	61	31	45	45	NUM
easat-11281	61	32	years	year	NOUN
easat-11281	61	33	123	123	NUM
easat-11281	61	34	35.1	35.1	NUM
easat-11281	61	35	%	%	NOUN
easat-11281	61	36	46	46	NUM
easat-11281	61	37	-	-	SYM
easat-11281	61	38	55	55	NUM
easat-11281	61	39	years	year	NOUN
easat-11281	61	40	50	50	NUM
easat-11281	61	41	14.3	14.3	NUM
easat-11281	61	42	%	%	NOUN
easat-11281	61	43	over	over	ADP
easat-11281	61	44	55	55	NUM
easat-11281	61	45	years	year	NOUN
easat-11281	61	46	10	10	NUM
easat-11281	61	47	2.9	2.9	NUM
easat-11281	61	48	%	%	NOUN
easat-11281	61	49	education	education	NOUN
easat-11281	61	50	college	college	NOUN
easat-11281	61	51	20	20	NUM
easat-11281	61	52	5.7	5.7	NUM
easat-11281	61	53	%	%	NOUN
easat-11281	61	54	university	university	NOUN
easat-11281	61	55	262	262	NUM
easat-11281	61	56	74.8	74.8	NUM
easat-11281	61	57	%	%	NOUN
easat-11281	61	58	postgraduate	postgraduate	NOUN
easat-11281	61	59	68	68	NUM
easat-11281	61	60	19.5	19.5	NUM
easat-11281	61	61	%	%	NOUN
easat-11281	61	62	position	position	NOUN
easat-11281	61	63	state	state	NOUN
easat-11281	61	64	auditor	auditor	NOUN
easat-11281	61	65	45	45	NUM
easat-11281	61	66	12.8	12.8	NUM
easat-11281	61	67	%	%	NOUN
easat-11281	61	68	independent	independent	ADJ
easat-11281	61	69	auditor	auditor	NOUN
easat-11281	61	70	230	230	NUM
easat-11281	61	71	65.7	65.7	NUM
easat-11281	61	72	%	%	NOUN
easat-11281	61	73	internal	internal	ADJ
easat-11281	61	74	auditor	auditor	NOUN
easat-11281	61	75	33	33	NUM
easat-11281	61	76	9.4	9.4	NUM
easat-11281	61	77	%	%	NOUN
easat-11281	61	78	internal	internal	ADJ
easat-11281	61	79	control	control	NOUN
easat-11281	61	80	42	42	NUM
easat-11281	61	81	12.1	12.1	NUM
easat-11281	61	82	%	%	NOUN
easat-11281	61	83	84	84	NUM
easat-11281	61	84	edelweiss	edelweiss	PROPN
easat-11281	61	85	applied	apply	VERB
easat-11281	61	86	science	science	NOUN
easat-11281	61	87	and	and	CCONJ
easat-11281	61	88	technology	technology	NOUN
easat-11281	61	89	issn	issn	PROPN
easat-11281	61	90	:	:	PUNCT
easat-11281	61	91	2576	2576	NUM
easat-11281	61	92	-	-	SYM
easat-11281	61	93	8484	8484	NUM
easat-11281	61	94	vol	vol	NOUN
easat-11281	61	95	.	.	PROPN
easat-11281	62	1	9	9	NUM
easat-11281	62	2	,	,	PUNCT
easat-11281	62	3	no	no	INTJ
easat-11281	62	4	.	.	NOUN
easat-11281	62	5	12	12	NUM
easat-11281	62	6	:	:	PUNCT
easat-11281	62	7	81	81	NUM
easat-11281	62	8	-	-	SYM
easat-11281	62	9	92	92	NUM
easat-11281	62	10	,	,	PUNCT
easat-11281	62	11	2025	2025	NUM
easat-11281	62	12	doi	doi	NOUN
easat-11281	62	13	:	:	PUNCT
easat-11281	62	14	10.55214/2576	10.55214/2576	NUM
easat-11281	62	15	-	-	SYM
easat-11281	62	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	63	1	©	©	ADP
easat-11281	63	2	2025	2025	NUM
easat-11281	63	3	by	by	ADP
easat-11281	63	4	the	the	DET
easat-11281	63	5	authors	author	NOUN
easat-11281	63	6	;	;	PUNCT
easat-11281	63	7	licensee	licensee	PROPN
easat-11281	63	8	learning	learning	NOUN
easat-11281	63	9	gate	gate	VERB
easat-11281	63	10	the	the	DET
easat-11281	63	11	descriptive	descriptive	ADJ
easat-11281	63	12	statistics	statistic	NOUN
easat-11281	63	13	of	of	ADP
easat-11281	63	14	the	the	DET
easat-11281	63	15	sample	sample	NOUN
easat-11281	63	16	reveal	reveal	VERB
easat-11281	63	17	a	a	DET
easat-11281	63	18	discernible	discernible	ADJ
easat-11281	63	19	gender	gender	NOUN
easat-11281	63	20	imbalance	imbalance	NOUN
easat-11281	63	21	,	,	PUNCT
easat-11281	63	22	with	with	ADP
easat-11281	63	23	male	male	ADJ
easat-11281	63	24	respondents	respondent	NOUN
easat-11281	63	25	representing	represent	VERB
easat-11281	63	26	60	60	NUM
easat-11281	63	27	%	%	NOUN
easat-11281	63	28	of	of	ADP
easat-11281	63	29	the	the	DET
easat-11281	63	30	total	total	NOUN
easat-11281	63	31	,	,	PUNCT
easat-11281	63	32	which	which	PRON
easat-11281	63	33	is	be	AUX
easat-11281	63	34	broadly	broadly	ADV
easat-11281	63	35	consistent	consistent	ADJ
easat-11281	63	36	with	with	ADP
easat-11281	63	37	the	the	DET
easat-11281	63	38	gender	gender	NOUN
easat-11281	63	39	distribution	distribution	NOUN
easat-11281	63	40	commonly	commonly	ADV
easat-11281	63	41	observed	observe	VERB
easat-11281	63	42	in	in	ADP
easat-11281	63	43	the	the	DET
easat-11281	63	44	auditing	auditing	NOUN
easat-11281	63	45	profession	profession	NOUN
easat-11281	63	46	.	.	PUNCT
easat-11281	64	1	the	the	DET
easat-11281	64	2	age	age	NOUN
easat-11281	64	3	structure	structure	NOUN
easat-11281	64	4	of	of	ADP
easat-11281	64	5	the	the	DET
easat-11281	64	6	sample	sample	NOUN
easat-11281	64	7	is	be	AUX
easat-11281	64	8	concentrated	concentrate	VERB
easat-11281	64	9	primarily	primarily	ADV
easat-11281	64	10	in	in	ADP
easat-11281	64	11	the	the	DET
easat-11281	64	12	26–35	26–35	NUM
easat-11281	64	13	(	(	PUNCT
easat-11281	64	14	43.1	43.1	NUM
easat-11281	64	15	%	%	NOUN
easat-11281	64	16	)	)	PUNCT
easat-11281	64	17	and	and	CCONJ
easat-11281	64	18	36–45	36–45	NUM
easat-11281	64	19	(	(	PUNCT
easat-11281	64	20	35.1	35.1	NUM
easat-11281	64	21	%	%	NOUN
easat-11281	64	22	)	)	PUNCT
easat-11281	64	23	cohorts	cohort	NOUN
easat-11281	64	24	.	.	PUNCT
easat-11281	65	1	this	this	DET
easat-11281	65	2	pattern	pattern	NOUN
easat-11281	65	3	reflects	reflect	VERB
easat-11281	65	4	the	the	DET
easat-11281	65	5	dominance	dominance	NOUN
easat-11281	65	6	of	of	ADP
easat-11281	65	7	early	early	ADJ
easat-11281	65	8	and	and	CCONJ
easat-11281	65	9	mid	mid	ADJ
easat-11281	65	10	-	-	NOUN
easat-11281	65	11	career	career	NOUN
easat-11281	65	12	professionals	professional	NOUN
easat-11281	65	13	in	in	ADP
easat-11281	65	14	the	the	DET
easat-11281	65	15	sector	sector	NOUN
easat-11281	65	16	,	,	PUNCT
easat-11281	65	17	a	a	DET
easat-11281	65	18	trend	trend	NOUN
easat-11281	65	19	attributable	attributable	ADJ
easat-11281	65	20	to	to	ADP
easat-11281	65	21	the	the	DET
easat-11281	65	22	field	field	NOUN
easat-11281	65	23	’s	’s	PART
easat-11281	65	24	requirements	requirement	NOUN
easat-11281	65	25	for	for	ADP
easat-11281	65	26	both	both	CCONJ
easat-11281	65	27	technical	technical	ADJ
easat-11281	65	28	expertise	expertise	NOUN
easat-11281	65	29	and	and	CCONJ
easat-11281	65	30	accumulated	accumulate	VERB
easat-11281	65	31	professional	professional	ADJ
easat-11281	65	32	experience	experience	NOUN
easat-11281	65	33	.	.	PUNCT
easat-11281	66	1	older	old	ADJ
easat-11281	66	2	cohorts	cohort	NOUN
easat-11281	66	3	constitute	constitute	VERB
easat-11281	66	4	relatively	relatively	ADV
easat-11281	66	5	smaller	small	ADJ
easat-11281	66	6	proportions	proportion	NOUN
easat-11281	66	7	,	,	PUNCT
easat-11281	66	8	which	which	PRON
easat-11281	66	9	may	may	AUX
easat-11281	66	10	indicate	indicate	VERB
easat-11281	66	11	declining	decline	VERB
easat-11281	66	12	participation	participation	NOUN
easat-11281	66	13	at	at	ADP
easat-11281	66	14	later	later	ADJ
easat-11281	66	15	career	career	NOUN
easat-11281	66	16	stages	stage	NOUN
easat-11281	66	17	or	or	CCONJ
easat-11281	66	18	recruitment	recruitment	NOUN
easat-11281	66	19	practices	practice	NOUN
easat-11281	66	20	that	that	PRON
easat-11281	66	21	prioritize	prioritize	VERB
easat-11281	66	22	younger	young	ADJ
easat-11281	66	23	and	and	CCONJ
easat-11281	66	24	mid	mid	ADJ
easat-11281	66	25	-	-	NOUN
easat-11281	66	26	career	career	NOUN
easat-11281	66	27	auditors	auditor	NOUN
easat-11281	66	28	.	.	PUNCT
easat-11281	67	1	educational	educational	ADJ
easat-11281	67	2	attainment	attainment	NOUN
easat-11281	67	3	within	within	ADP
easat-11281	67	4	the	the	DET
easat-11281	67	5	sample	sample	NOUN
easat-11281	67	6	is	be	AUX
easat-11281	67	7	notably	notably	ADV
easat-11281	67	8	high	high	ADJ
easat-11281	67	9	.	.	PUNCT
easat-11281	68	1	a	a	DET
easat-11281	68	2	substantial	substantial	ADJ
easat-11281	68	3	majority	majority	NOUN
easat-11281	68	4	of	of	ADP
easat-11281	68	5	respondents	respondent	NOUN
easat-11281	68	6	hold	hold	VERB
easat-11281	68	7	a	a	DET
easat-11281	68	8	university	university	NOUN
easat-11281	68	9	degree	degree	NOUN
easat-11281	68	10	(	(	PUNCT
easat-11281	68	11	74.8	74.8	NUM
easat-11281	68	12	%	%	NOUN
easat-11281	68	13	)	)	PUNCT
easat-11281	68	14	,	,	PUNCT
easat-11281	68	15	while	while	SCONJ
easat-11281	68	16	19.5	19.5	NUM
easat-11281	68	17	%	%	NOUN
easat-11281	68	18	have	have	AUX
easat-11281	68	19	completed	complete	VERB
easat-11281	68	20	postgraduate	postgraduate	ADJ
easat-11281	68	21	education	education	NOUN
easat-11281	68	22	.	.	PUNCT
easat-11281	69	1	this	this	DET
easat-11281	69	2	distribution	distribution	NOUN
easat-11281	69	3	aligns	align	VERB
easat-11281	69	4	with	with	ADP
easat-11281	69	5	the	the	DET
easat-11281	69	6	skill	skill	NOUN
easat-11281	69	7	-	-	PUNCT
easat-11281	69	8	based	base	VERB
easat-11281	69	9	and	and	CCONJ
easat-11281	69	10	regulatory	regulatory	ADJ
easat-11281	69	11	demands	demand	NOUN
easat-11281	69	12	of	of	ADP
easat-11281	69	13	the	the	DET
easat-11281	69	14	auditing	auditing	NOUN
easat-11281	69	15	domain	domain	NOUN
easat-11281	69	16	,	,	PUNCT
easat-11281	69	17	where	where	SCONJ
easat-11281	69	18	advanced	advanced	ADJ
easat-11281	69	19	academic	academic	ADJ
easat-11281	69	20	qualifications	qualification	NOUN
easat-11281	69	21	are	be	AUX
easat-11281	69	22	increasingly	increasingly	ADV
easat-11281	69	23	recognized	recognize	VERB
easat-11281	69	24	as	as	ADP
easat-11281	69	25	essential	essential	ADJ
easat-11281	69	26	for	for	ADP
easat-11281	69	27	meeting	meet	VERB
easat-11281	69	28	professional	professional	ADJ
easat-11281	69	29	standards	standard	NOUN
easat-11281	69	30	and	and	CCONJ
easat-11281	69	31	ensuring	ensure	VERB
easat-11281	69	32	audit	audit	NOUN
easat-11281	69	33	quality	quality	NOUN
easat-11281	69	34	.	.	PUNCT
easat-11281	70	1	with	with	ADP
easat-11281	70	2	respect	respect	NOUN
easat-11281	70	3	to	to	ADP
easat-11281	70	4	occupational	occupational	ADJ
easat-11281	70	5	positions	position	NOUN
easat-11281	70	6	,	,	PUNCT
easat-11281	70	7	independent	independent	ADJ
easat-11281	70	8	auditors	auditor	NOUN
easat-11281	70	9	comprise	comprise	VERB
easat-11281	70	10	the	the	DET
easat-11281	70	11	largest	large	ADJ
easat-11281	70	12	subgroup	subgroup	NOUN
easat-11281	70	13	(	(	PUNCT
easat-11281	70	14	65.7	65.7	NUM
easat-11281	70	15	%	%	NOUN
easat-11281	70	16	)	)	PUNCT
easat-11281	70	17	,	,	PUNCT
easat-11281	70	18	markedly	markedly	ADV
easat-11281	70	19	exceeding	exceed	VERB
easat-11281	70	20	the	the	DET
easat-11281	70	21	proportions	proportion	NOUN
easat-11281	70	22	of	of	ADP
easat-11281	70	23	state	state	NOUN
easat-11281	70	24	auditors	auditor	NOUN
easat-11281	70	25	(	(	PUNCT
easat-11281	70	26	12.8	12.8	NUM
easat-11281	70	27	%	%	NOUN
easat-11281	70	28	)	)	PUNCT
easat-11281	70	29	,	,	PUNCT
easat-11281	70	30	internal	internal	ADJ
easat-11281	70	31	control	control	NOUN
easat-11281	70	32	officers	officer	NOUN
easat-11281	70	33	(	(	PUNCT
easat-11281	70	34	12.1	12.1	NUM
easat-11281	70	35	%	%	NOUN
easat-11281	70	36	)	)	PUNCT
easat-11281	70	37	,	,	PUNCT
easat-11281	70	38	and	and	CCONJ
easat-11281	70	39	internal	internal	ADJ
easat-11281	70	40	auditors	auditor	NOUN
easat-11281	70	41	(	(	PUNCT
easat-11281	70	42	9.4	9.4	NUM
easat-11281	70	43	%	%	NOUN
easat-11281	70	44	)	)	PUNCT
easat-11281	70	45	.	.	PUNCT
easat-11281	71	1	this	this	DET
easat-11281	71	2	composition	composition	NOUN
easat-11281	71	3	suggests	suggest	VERB
easat-11281	71	4	that	that	SCONJ
easat-11281	71	5	the	the	DET
easat-11281	71	6	independent	independent	ADJ
easat-11281	71	7	auditing	auditing	NOUN
easat-11281	71	8	sector	sector	NOUN
easat-11281	71	9	plays	play	VERB
easat-11281	71	10	a	a	DET
easat-11281	71	11	central	central	ADJ
easat-11281	71	12	role	role	NOUN
easat-11281	71	13	in	in	ADP
easat-11281	71	14	shaping	shape	VERB
easat-11281	71	15	the	the	DET
easat-11281	71	16	professional	professional	ADJ
easat-11281	71	17	landscape	landscape	NOUN
easat-11281	71	18	represented	represent	VERB
easat-11281	71	19	in	in	ADP
easat-11281	71	20	the	the	DET
easat-11281	71	21	survey	survey	NOUN
easat-11281	71	22	,	,	PUNCT
easat-11281	71	23	likely	likely	ADJ
easat-11281	71	24	due	due	ADP
easat-11281	71	25	to	to	ADP
easat-11281	71	26	its	its	PRON
easat-11281	71	27	broader	broad	ADJ
easat-11281	71	28	market	market	NOUN
easat-11281	71	29	presence	presence	NOUN
easat-11281	71	30	and	and	CCONJ
easat-11281	71	31	higher	high	ADJ
easat-11281	71	32	workforce	workforce	NOUN
easat-11281	71	33	capacity	capacity	NOUN
easat-11281	71	34	relative	relative	ADJ
easat-11281	71	35	to	to	ADP
easat-11281	71	36	other	other	ADJ
easat-11281	71	37	auditing	auditing	NOUN
easat-11281	71	38	functions	function	NOUN
easat-11281	71	39	.	.	PUNCT
easat-11281	72	1	overall	overall	ADV
easat-11281	72	2	,	,	PUNCT
easat-11281	72	3	the	the	DET
easat-11281	72	4	demographic	demographic	ADJ
easat-11281	72	5	and	and	CCONJ
easat-11281	72	6	occupational	occupational	ADJ
easat-11281	72	7	characteristics	characteristic	NOUN
easat-11281	72	8	of	of	ADP
easat-11281	72	9	the	the	DET
easat-11281	72	10	sample	sample	NOUN
easat-11281	72	11	are	be	AUX
easat-11281	72	12	consistent	consistent	ADJ
easat-11281	72	13	with	with	ADP
easat-11281	72	14	the	the	DET
easat-11281	72	15	structural	structural	ADJ
easat-11281	72	16	features	feature	NOUN
easat-11281	72	17	of	of	ADP
easat-11281	72	18	the	the	DET
easat-11281	72	19	auditing	auditing	NOUN
easat-11281	72	20	and	and	CCONJ
easat-11281	72	21	accounting	accounting	NOUN
easat-11281	72	22	profession	profession	NOUN
easat-11281	72	23	.	.	PUNCT
easat-11281	73	1	these	these	DET
easat-11281	73	2	attributes	attribute	NOUN
easat-11281	73	3	contribute	contribute	VERB
easat-11281	73	4	to	to	ADP
easat-11281	73	5	the	the	DET
easat-11281	73	6	representativeness	representativeness	NOUN
easat-11281	73	7	of	of	ADP
easat-11281	73	8	the	the	DET
easat-11281	73	9	dataset	dataset	NOUN
easat-11281	73	10	and	and	CCONJ
easat-11281	73	11	provide	provide	VERB
easat-11281	73	12	a	a	DET
easat-11281	73	13	sound	sound	ADJ
easat-11281	73	14	basis	basis	NOUN
easat-11281	73	15	for	for	ADP
easat-11281	73	16	the	the	DET
easat-11281	73	17	reliability	reliability	NOUN
easat-11281	73	18	and	and	CCONJ
easat-11281	73	19	validity	validity	NOUN
easat-11281	73	20	of	of	ADP
easat-11281	73	21	subsequent	subsequent	ADJ
easat-11281	73	22	empirical	empirical	ADJ
easat-11281	73	23	analyses	analysis	NOUN
easat-11281	73	24	.	.	PUNCT
easat-11281	74	1	85	85	NUM
easat-11281	74	2	edelweiss	edelweiss	PROPN
easat-11281	74	3	applied	apply	VERB
easat-11281	74	4	science	science	NOUN
easat-11281	74	5	and	and	CCONJ
easat-11281	74	6	technology	technology	NOUN
easat-11281	74	7	issn	issn	PROPN
easat-11281	74	8	:	:	PUNCT
easat-11281	74	9	2576	2576	NUM
easat-11281	74	10	-	-	SYM
easat-11281	74	11	8484	8484	NUM
easat-11281	74	12	vol	vol	NOUN
easat-11281	74	13	.	.	PROPN
easat-11281	75	1	9	9	NUM
easat-11281	75	2	,	,	PUNCT
easat-11281	75	3	no	no	INTJ
easat-11281	75	4	.	.	NOUN
easat-11281	75	5	12	12	NUM
easat-11281	75	6	:	:	PUNCT
easat-11281	75	7	81	81	NUM
easat-11281	75	8	-	-	SYM
easat-11281	75	9	92	92	NUM
easat-11281	75	10	,	,	PUNCT
easat-11281	75	11	2025	2025	NUM
easat-11281	75	12	doi	doi	NOUN
easat-11281	75	13	:	:	PUNCT
easat-11281	75	14	10.55214/2576	10.55214/2576	NUM
easat-11281	75	15	-	-	SYM
easat-11281	75	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	76	1	©	©	ADP
easat-11281	76	2	2025	2025	NUM
easat-11281	76	3	by	by	ADP
easat-11281	76	4	the	the	DET
easat-11281	76	5	authors	author	NOUN
easat-11281	76	6	;	;	PUNCT
easat-11281	76	7	licensee	licensee	PROPN
easat-11281	76	8	learning	learn	VERB
easat-11281	76	9	gate	gate	NOUN
easat-11281	76	10	table	table	NOUN
easat-11281	76	11	2	2	NUM
easat-11281	76	12	.	.	PUNCT
easat-11281	76	13	results	result	NOUN
easat-11281	76	14	of	of	ADP
easat-11281	76	15	cronbach	cronbach	NOUN
easat-11281	76	16	’s	’s	PART
easat-11281	76	17	alpha	alpha	NOUN
easat-11281	76	18	reliability	reliability	NOUN
easat-11281	76	19	test	test	NOUN
easat-11281	76	20	.	.	PUNCT
easat-11281	77	1	variable	variable	ADJ
easat-11281	77	2	observation	observation	NOUN
easat-11281	77	3	corrected	correct	VERB
easat-11281	77	4	item	item	NOUN
easat-11281	77	5	-	-	PUNCT
easat-11281	77	6	total	total	NOUN
easat-11281	77	7	correlation	correlation	NOUN
easat-11281	77	8	cronbach	cronbach	NOUN
easat-11281	77	9	’s	’s	PART
easat-11281	77	10	alpha	alpha	NOUN
easat-11281	77	11	if	if	SCONJ
easat-11281	77	12	item	item	NOUN
easat-11281	77	13	deleted	delete	VERB
easat-11281	77	14	perceived	perceive	VERB
easat-11281	77	15	usefulness	usefulness	NOUN
easat-11281	77	16	of	of	ADP
easat-11281	77	17	xai	xai	PROPN
easat-11281	77	18	cronbach	cronbach	PROPN
easat-11281	77	19	’s	’s	PART
easat-11281	77	20	alpha	alpha	NOUN
easat-11281	77	21	=	=	NOUN
easat-11281	77	22	0.894	0.894	NUM
easat-11281	77	23	pu1	pu1	NOUN
easat-11281	77	24	xai	xai	PROPN
easat-11281	77	25	helps	help	VERB
easat-11281	77	26	me	i	PRON
easat-11281	77	27	detect	detect	VERB
easat-11281	77	28	anomalies	anomaly	NOUN
easat-11281	77	29	in	in	ADP
easat-11281	77	30	accounting	accounting	NOUN
easat-11281	77	31	data	datum	NOUN
easat-11281	77	32	more	more	ADV
easat-11281	77	33	effectively	effectively	ADV
easat-11281	77	34	.	.	PUNCT
easat-11281	78	1	0.668	0.668	NUM
easat-11281	78	2	0.882	0.882	NUM
easat-11281	78	3	pu2	pu2	NOUN
easat-11281	78	4	xai	xai	PROPN
easat-11281	78	5	improves	improve	VERB
easat-11281	78	6	the	the	DET
easat-11281	78	7	quality	quality	NOUN
easat-11281	78	8	of	of	ADP
easat-11281	78	9	audit	audit	NOUN
easat-11281	78	10	evidence	evidence	NOUN
easat-11281	78	11	0.700	0.700	NUM
easat-11281	78	12	0.878	0.878	NUM
easat-11281	78	13	pu3	pu3	PROPN
easat-11281	78	14	xai	xai	PROPN
easat-11281	78	15	shortens	shorten	VERB
easat-11281	78	16	the	the	DET
easat-11281	78	17	time	time	NOUN
easat-11281	78	18	required	require	VERB
easat-11281	78	19	to	to	PART
easat-11281	78	20	perform	perform	VERB
easat-11281	78	21	analytical	analytical	ADJ
easat-11281	78	22	procedures	procedure	NOUN
easat-11281	78	23	.	.	PUNCT
easat-11281	79	1	0.713	0.713	NUM
easat-11281	79	2	0.877	0.877	NUM
easat-11281	79	3	pu4	pu4	NOUN
easat-11281	79	4	using	use	VERB
easat-11281	79	5	xai	xai	PROPN
easat-11281	79	6	increases	increase	VERB
easat-11281	79	7	the	the	DET
easat-11281	79	8	ability	ability	NOUN
easat-11281	79	9	to	to	PART
easat-11281	79	10	detect	detect	VERB
easat-11281	79	11	fraud	fraud	NOUN
easat-11281	79	12	0.692	0.692	NUM
easat-11281	79	13	0.879	0.879	NUM
easat-11281	79	14	pu5	pu5	PROPN
easat-11281	79	15	xai	xai	PROPN
easat-11281	79	16	enhances	enhance	VERB
easat-11281	79	17	the	the	DET
easat-11281	79	18	reliability	reliability	NOUN
easat-11281	79	19	of	of	ADP
easat-11281	79	20	material	material	NOUN
easat-11281	79	21	misstatement	misstatement	NOUN
easat-11281	79	22	risk	risk	NOUN
easat-11281	79	23	assessments	assessment	NOUN
easat-11281	79	24	.	.	PUNCT
easat-11281	80	1	0.724	0.724	NUM
easat-11281	80	2	0.875	0.875	NUM
easat-11281	80	3	pu6	pu6	NOUN
easat-11281	80	4	xai	xai	PROPN
easat-11281	80	5	helps	help	VERB
easat-11281	80	6	expand	expand	VERB
easat-11281	80	7	the	the	DET
easat-11281	80	8	scope	scope	NOUN
easat-11281	80	9	of	of	ADP
easat-11281	80	10	audit	audit	NOUN
easat-11281	80	11	testing	testing	NOUN
easat-11281	80	12	(	(	PUNCT
easat-11281	80	13	testing	test	VERB
easat-11281	80	14	the	the	DET
easat-11281	80	15	entire	entire	ADJ
easat-11281	80	16	dataset	dataset	NOUN
easat-11281	80	17	instead	instead	ADV
easat-11281	80	18	of	of	ADP
easat-11281	80	19	sampling	sample	VERB
easat-11281	80	20	)	)	PUNCT
easat-11281	80	21	.	.	PUNCT
easat-11281	81	1	0.699	0.699	NUM
easat-11281	81	2	0.878	0.878	NUM
easat-11281	81	3	pu7	pu7	NOUN
easat-11281	81	4	xai	xai	PROPN
easat-11281	81	5	helps	help	VERB
easat-11281	81	6	me	i	PRON
easat-11281	81	7	make	make	VERB
easat-11281	81	8	better	well	ADJ
easat-11281	81	9	audit	audit	NOUN
easat-11281	81	10	decisions	decision	NOUN
easat-11281	81	11	0.662	0.662	NUM
easat-11281	81	12	0.883	0.883	NUM
easat-11281	81	13	perceived	perceive	VERB
easat-11281	81	14	ease	ease	NOUN
easat-11281	81	15	of	of	ADP
easat-11281	81	16	use	use	NOUN
easat-11281	81	17	of	of	ADP
easat-11281	81	18	xai	xai	PROPN
easat-11281	81	19	cronbach	cronbach	PROPN
easat-11281	81	20	’s	’s	PART
easat-11281	81	21	alpha	alpha	NOUN
easat-11281	81	22	=	=	NOUN
easat-11281	81	23	0.897	0.897	NUM
easat-11281	81	24	peou1	peou1	NOUN
easat-11281	81	25	learning	learn	VERB
easat-11281	81	26	to	to	PART
easat-11281	81	27	operate	operate	VERB
easat-11281	81	28	xai	xai	NOUN
easat-11281	81	29	tools	tool	NOUN
easat-11281	81	30	in	in	ADP
easat-11281	81	31	auditing	auditing	NOUN
easat-11281	81	32	is	be	AUX
easat-11281	81	33	easy	easy	ADJ
easat-11281	81	34	for	for	ADP
easat-11281	81	35	me	i	PRON
easat-11281	81	36	0.686	0.686	NUM
easat-11281	81	37	0.883	0.883	NUM
easat-11281	81	38	peou2	peou2	NOUN
easat-11281	81	39	interaction	interaction	NOUN
easat-11281	81	40	with	with	ADP
easat-11281	81	41	the	the	DET
easat-11281	81	42	xai	xai	PROPN
easat-11281	81	43	interface	interface	NOUN
easat-11281	81	44	is	be	AUX
easat-11281	81	45	clear	clear	ADJ
easat-11281	81	46	and	and	CCONJ
easat-11281	81	47	understandable	understandable	ADJ
easat-11281	81	48	0.733	0.733	NUM
easat-11281	81	49	0.878	0.878	NUM
easat-11281	81	50	peou3	peou3	NOUN
easat-11281	81	51	integrating	integrate	VERB
easat-11281	81	52	xai	xai	PROPN
easat-11281	81	53	into	into	ADP
easat-11281	81	54	the	the	DET
easat-11281	81	55	audit	audit	NOUN
easat-11281	81	56	process	process	NOUN
easat-11281	81	57	is	be	AUX
easat-11281	81	58	straightforward	straightforward	ADJ
easat-11281	81	59	and	and	CCONJ
easat-11281	81	60	simple	simple	ADJ
easat-11281	81	61	.	.	PUNCT
easat-11281	82	1	0.694	0.694	NUM
easat-11281	82	2	0.882	0.882	NUM
easat-11281	82	3	peou4	peou4	NOUN
easat-11281	82	4	i	i	PRON
easat-11281	82	5	quickly	quickly	ADV
easat-11281	82	6	became	become	VERB
easat-11281	82	7	skillful	skillful	ADJ
easat-11281	82	8	at	at	ADP
easat-11281	82	9	using	use	VERB
easat-11281	82	10	xai	xai	PROPN
easat-11281	82	11	0.711	0.711	NUM
easat-11281	82	12	0.880	0.880	NUM
easat-11281	82	13	peou5	peou5	PROPN
easat-11281	82	14	xai	xai	PROPN
easat-11281	82	15	helps	help	VERB
easat-11281	82	16	me	i	PRON
easat-11281	82	17	complete	complete	ADJ
easat-11281	82	18	tasks	task	NOUN
easat-11281	82	19	with	with	ADP
easat-11281	82	20	minimal	minimal	ADJ
easat-11281	82	21	effort	effort	NOUN
easat-11281	82	22	0.691	0.691	NUM
easat-11281	82	23	0.883	0.883	NUM
easat-11281	82	24	peou6	peou6	PROPN
easat-11281	82	25	xai	xai	PROPN
easat-11281	82	26	manuals	manuals	PROPN
easat-11281	82	27	/	/	SYM
easat-11281	82	28	documentation	documentation	NOUN
easat-11281	82	29	are	be	AUX
easat-11281	82	30	sufficient	sufficient	ADJ
easat-11281	82	31	and	and	CCONJ
easat-11281	82	32	easy	easy	ADJ
easat-11281	82	33	to	to	PART
easat-11281	82	34	apply	apply	VERB
easat-11281	82	35	.	.	PUNCT
easat-11281	83	1	0.715	0.715	NOUN
easat-11281	83	2	0.880	0.880	NUM
easat-11281	83	3	peou7	peou7	NOUN
easat-11281	83	4	xai	xai	PROPN
easat-11281	83	5	operates	operate	VERB
easat-11281	83	6	stably	stably	ADV
easat-11281	83	7	within	within	ADP
easat-11281	83	8	my	my	PRON
easat-11281	83	9	organization	organization	NOUN
easat-11281	83	10	’s	’s	PART
easat-11281	83	11	it	it	PRON
easat-11281	83	12	environment	environment	NOUN
easat-11281	83	13	.	.	PUNCT
easat-11281	84	1	0.665	0.665	NUM
easat-11281	84	2	0.886	0.886	NUM
easat-11281	84	3	perceived	perceive	VERB
easat-11281	84	4	transparency	transparency	NOUN
easat-11281	84	5	and	and	CCONJ
easat-11281	84	6	security	security	NOUN
easat-11281	84	7	of	of	ADP
easat-11281	84	8	xai	xai	PROPN
easat-11281	84	9	cronbach	cronbach	PROPN
easat-11281	84	10	’s	’s	PART
easat-11281	84	11	alpha	alpha	NOUN
easat-11281	84	12	=	=	NOUN
easat-11281	84	13	0.898	0.898	NUM
easat-11281	84	14	tr1	tr1	NOUN
easat-11281	85	1	i	i	PRON
easat-11281	85	2	understand	understand	VERB
easat-11281	85	3	how	how	SCONJ
easat-11281	85	4	xai	xai	PROPN
easat-11281	85	5	generates	generate	VERB
easat-11281	85	6	alerts	alert	NOUN
easat-11281	85	7	or	or	CCONJ
easat-11281	85	8	anomaly	anomaly	NOUN
easat-11281	85	9	scores	score	NOUN
easat-11281	85	10	(	(	PUNCT
easat-11281	85	11	adequate	adequate	ADJ
easat-11281	85	12	explanation	explanation	NOUN
easat-11281	85	13	)	)	PUNCT
easat-11281	85	14	0.699	0.699	NUM
easat-11281	85	15	0.883	0.883	NUM
easat-11281	85	16	tr2	tr2	VERB
easat-11281	85	17	xai	xai	PROPN
easat-11281	85	18	results	result	NOUN
easat-11281	85	19	are	be	AUX
easat-11281	85	20	consistent	consistent	ADJ
easat-11281	85	21	when	when	SCONJ
easat-11281	85	22	using	use	VERB
easat-11281	85	23	the	the	DET
easat-11281	85	24	same	same	ADJ
easat-11281	85	25	dataset	dataset	NOUN
easat-11281	85	26	.	.	PUNCT
easat-11281	86	1	0.706	0.706	NUM
easat-11281	86	2	0.883	0.883	NUM
easat-11281	86	3	tr3	tr3	PROPN
easat-11281	86	4	xai	xai	PROPN
easat-11281	86	5	uses	use	VERB
easat-11281	86	6	reliable	reliable	ADJ
easat-11281	86	7	data	datum	NOUN
easat-11281	86	8	that	that	PRON
easat-11281	86	9	has	have	AUX
easat-11281	86	10	undergone	undergo	VERB
easat-11281	86	11	quality	quality	NOUN
easat-11281	86	12	control	control	NOUN
easat-11281	86	13	0.690	0.690	NUM
easat-11281	86	14	0.884	0.884	NUM
easat-11281	86	15	tr4	tr4	PROPN
easat-11281	86	16	xai	xai	PROPN
easat-11281	86	17	mechanisms	mechanism	NOUN
easat-11281	86	18	allow	allow	VERB
easat-11281	86	19	traceability	traceability	NOUN
easat-11281	86	20	and	and	CCONJ
easat-11281	86	21	verification	verification	NOUN
easat-11281	86	22	of	of	ADP
easat-11281	86	23	results	result	NOUN
easat-11281	86	24	.	.	PUNCT
easat-11281	87	1	0.702	0.702	NUM
easat-11281	87	2	0.883	0.883	NUM
easat-11281	87	3	tr5	tr5	PROPN
easat-11281	87	4	i	i	PRON
easat-11281	87	5	believe	believe	VERB
easat-11281	87	6	xai	xai	PROPN
easat-11281	87	7	reduces	reduce	VERB
easat-11281	87	8	bias	bias	NOUN
easat-11281	87	9	in	in	ADP
easat-11281	87	10	auditors	auditor	NOUN
easat-11281	87	11	’	'	PUNCT
easat-11281	87	12	assessments	assessment	NOUN
easat-11281	87	13	0.721	0.721	NUM
easat-11281	87	14	0.881	0.881	NUM
easat-11281	87	15	tr6	tr6	PROPN
easat-11281	87	16	internal	internal	PROPN
easat-11281	87	17	regulations	regulation	NOUN
easat-11281	87	18	/	/	SYM
easat-11281	87	19	policies	policy	NOUN
easat-11281	87	20	ensure	ensure	VERB
easat-11281	87	21	accountability	accountability	NOUN
easat-11281	87	22	when	when	SCONJ
easat-11281	87	23	using	use	VERB
easat-11281	87	24	xai	xai	PROPN
easat-11281	87	25	.	.	PUNCT
easat-11281	88	1	0.676	0.676	NUM
easat-11281	88	2	0.886	0.886	NUM
easat-11281	88	3	tr7	tr7	NOUN
easat-11281	88	4	i	i	PRON
easat-11281	88	5	am	be	AUX
easat-11281	88	6	willing	willing	ADJ
easat-11281	88	7	to	to	PART
easat-11281	88	8	rely	rely	VERB
easat-11281	88	9	on	on	ADP
easat-11281	88	10	xai	xai	PROPN
easat-11281	88	11	results	result	NOUN
easat-11281	88	12	as	as	ADP
easat-11281	88	13	part	part	NOUN
easat-11281	88	14	of	of	ADP
easat-11281	88	15	the	the	DET
easat-11281	88	16	audit	audit	NOUN
easat-11281	88	17	evidence	evidence	NOUN
easat-11281	88	18	0.718	0.718	NUM
easat-11281	88	19	0.881	0.881	NUM
easat-11281	88	20	organizational	organizational	ADJ
easat-11281	88	21	support	support	NOUN
easat-11281	88	22	for	for	ADP
easat-11281	88	23	xai	xai	PROPN
easat-11281	88	24	cronbach	cronbach	PROPN
easat-11281	88	25	’s	’s	PART
easat-11281	88	26	alpha	alpha	NOUN
easat-11281	88	27	=	=	NOUN
easat-11281	88	28	0.885	0.885	NUM
easat-11281	88	29	fc1	fc1	PROPN
easat-11281	88	30	top	top	ADJ
easat-11281	88	31	management	management	NOUN
easat-11281	88	32	strongly	strongly	ADV
easat-11281	88	33	supports	support	VERB
easat-11281	88	34	the	the	DET
easat-11281	88	35	implementation	implementation	NOUN
easat-11281	88	36	of	of	ADP
easat-11281	88	37	xai	xai	PROPN
easat-11281	88	38	in	in	ADP
easat-11281	88	39	auditing	audit	VERB
easat-11281	88	40	.	.	PUNCT
easat-11281	89	1	0.697	0.697	NUM
easat-11281	89	2	0.865	0.865	NUM
easat-11281	89	3	fc2	fc2	NOUN
easat-11281	89	4	the	the	DET
easat-11281	89	5	organization	organization	NOUN
easat-11281	89	6	has	have	VERB
easat-11281	89	7	sufficient	sufficient	ADJ
easat-11281	89	8	resources	resource	NOUN
easat-11281	89	9	(	(	PUNCT
easat-11281	89	10	budget	budget	NOUN
easat-11281	89	11	and	and	CCONJ
easat-11281	89	12	time	time	NOUN
easat-11281	89	13	)	)	PUNCT
easat-11281	89	14	to	to	PART
easat-11281	89	15	implement	implement	VERB
easat-11281	89	16	xai	xai	PROPN
easat-11281	89	17	.	.	PUNCT
easat-11281	90	1	0.630	0.630	NUM
easat-11281	90	2	0.873	0.873	NUM
easat-11281	90	3	fc3	fc3	NOUN
easat-11281	90	4	it	it	PRON
easat-11281	90	5	or	or	CCONJ
easat-11281	90	6	data	datum	NOUN
easat-11281	90	7	science	science	NOUN
easat-11281	90	8	teams	team	NOUN
easat-11281	90	9	are	be	AUX
easat-11281	90	10	available	available	ADJ
easat-11281	90	11	to	to	PART
easat-11281	90	12	provide	provide	VERB
easat-11281	90	13	support	support	NOUN
easat-11281	90	14	when	when	SCONJ
easat-11281	90	15	needed	need	VERB
easat-11281	90	16	.	.	PUNCT
easat-11281	91	1	0.681	0.681	NUM
easat-11281	91	2	0.876	0.876	NUM
easat-11281	91	3	fc4	fc4	PROPN
easat-11281	91	4	operational	operational	ADJ
easat-11281	91	5	data	datum	NOUN
easat-11281	91	6	are	be	AUX
easat-11281	91	7	readily	readily	ADV
easat-11281	91	8	available	available	ADJ
easat-11281	91	9	and	and	CCONJ
easat-11281	91	10	easily	easily	ADV
easat-11281	91	11	accessible	accessible	ADJ
easat-11281	91	12	for	for	ADP
easat-11281	91	13	xai	xai	PROPN
easat-11281	91	14	.	.	PROPN
easat-11281	92	1	0.685	0.685	NUM
easat-11281	92	2	0.866	0.866	NUM
easat-11281	92	3	fc5	fc5	ADJ
easat-11281	92	4	regular	regular	ADJ
easat-11281	92	5	training	training	NOUN
easat-11281	92	6	or	or	CCONJ
easat-11281	92	7	practical	practical	ADJ
easat-11281	92	8	sessions	session	NOUN
easat-11281	92	9	on	on	ADP
easat-11281	92	10	xai	xai	PROPN
easat-11281	92	11	are	be	AUX
easat-11281	92	12	provided	provide	VERB
easat-11281	92	13	for	for	ADP
easat-11281	92	14	auditors	auditor	NOUN
easat-11281	92	15	.	.	PUNCT
easat-11281	93	1	0.693	0.693	NUM
easat-11281	93	2	0.865	0.865	NUM
easat-11281	93	3	fc6	fc6	NOUN
easat-11281	93	4	internal	internal	ADJ
easat-11281	93	5	processes	process	NOUN
easat-11281	93	6	or	or	CCONJ
easat-11281	93	7	standards	standard	NOUN
easat-11281	93	8	have	have	AUX
easat-11281	93	9	been	be	AUX
easat-11281	93	10	updated	update	VERB
easat-11281	93	11	to	to	PART
easat-11281	93	12	incorporate	incorporate	VERB
easat-11281	93	13	xai	xai	PROPN
easat-11281	93	14	.	.	PUNCT
easat-11281	94	1	0.715	0.715	NOUN
easat-11281	94	2	0.863	0.863	NUM
easat-11281	94	3	fc7	fc7	PROPN
easat-11281	94	4	xai	xai	PROPN
easat-11281	94	5	is	be	AUX
easat-11281	94	6	compatible	compatible	ADJ
easat-11281	94	7	with	with	ADP
easat-11281	94	8	existing	exist	VERB
easat-11281	94	9	data	datum	NOUN
easat-11281	94	10	audit	audit	NOUN
easat-11281	94	11	tools	tool	NOUN
easat-11281	94	12	(	(	PUNCT
easat-11281	94	13	acl	acl	NOUN
easat-11281	94	14	/	/	SYM
easat-11281	94	15	idea	idea	NOUN
easat-11281	94	16	/	/	SYM
easat-11281	94	17	excel	excel	PROPN
easat-11281	94	18	/	/	SYM
easat-11281	94	19	erp	erp	NOUN
easat-11281	94	20	)	)	PUNCT
easat-11281	94	21	0.613	0.613	NUM
easat-11281	94	22	0.875	0.875	NUM
easat-11281	94	23	behavioral	behavioral	ADJ
easat-11281	94	24	intention	intention	NOUN
easat-11281	94	25	to	to	PART
easat-11281	94	26	use	use	VERB
easat-11281	94	27	xai	xai	PROPN
easat-11281	94	28	cronbach	cronbach	PROPN
easat-11281	94	29	’s	’s	PART
easat-11281	94	30	alpha	alpha	NOUN
easat-11281	94	31	=	=	NOUN
easat-11281	94	32	0.898	0.898	NUM
easat-11281	94	33	bi1	bi1	NOUN
easat-11281	94	34	i	i	PRON
easat-11281	94	35	intend	intend	VERB
easat-11281	94	36	to	to	PART
easat-11281	94	37	use	use	VERB
easat-11281	94	38	xai	xai	PROPN
easat-11281	94	39	in	in	ADP
easat-11281	94	40	upcoming	upcoming	ADJ
easat-11281	94	41	audit	audit	NOUN
easat-11281	94	42	engagements	engagement	NOUN
easat-11281	94	43	.	.	PUNCT
easat-11281	95	1	0.704	0.704	NUM
easat-11281	95	2	0.883	0.883	NUM
easat-11281	95	3	bi2	bi2	INTJ
easat-11281	95	4	i	i	PRON
easat-11281	95	5	recommend	recommend	VERB
easat-11281	95	6	that	that	SCONJ
easat-11281	95	7	my	my	PRON
easat-11281	95	8	audit	audit	NOUN
easat-11281	95	9	team	team	NOUN
easat-11281	95	10	adopt	adopt	VERB
easat-11281	95	11	xai	xai	PROPN
easat-11281	95	12	.	.	PROPN
easat-11281	96	1	0.677	0.677	NUM
easat-11281	96	2	0.886	0.886	NUM
easat-11281	96	3	bi3	bi3	NOUN
easat-11281	96	4	i	i	PRON
easat-11281	96	5	prioritize	prioritize	VERB
easat-11281	96	6	using	use	VERB
easat-11281	96	7	xai	xai	PROPN
easat-11281	96	8	for	for	ADP
easat-11281	96	9	high	high	ADJ
easat-11281	96	10	-	-	PUNCT
easat-11281	96	11	risk	risk	NOUN
easat-11281	96	12	areas	area	NOUN
easat-11281	96	13	(	(	PUNCT
easat-11281	96	14	e.g.	e.g.	ADV
easat-11281	96	15	,	,	PUNCT
easat-11281	96	16	revenue	revenue	NOUN
easat-11281	96	17	,	,	PUNCT
easat-11281	96	18	inventory	inventory	NOUN
easat-11281	96	19	)	)	PUNCT
easat-11281	96	20	.	.	PUNCT
easat-11281	97	1	0.698	0.698	NUM
easat-11281	97	2	0.884	0.884	NUM
easat-11281	97	3	86	86	NUM
easat-11281	97	4	edelweiss	edelweiss	PROPN
easat-11281	97	5	applied	apply	VERB
easat-11281	97	6	science	science	NOUN
easat-11281	97	7	and	and	CCONJ
easat-11281	97	8	technology	technology	NOUN
easat-11281	97	9	issn	issn	PROPN
easat-11281	97	10	:	:	PUNCT
easat-11281	97	11	2576	2576	NUM
easat-11281	97	12	-	-	SYM
easat-11281	97	13	8484	8484	NUM
easat-11281	97	14	vol	vol	NOUN
easat-11281	97	15	.	.	PROPN
easat-11281	98	1	9	9	NUM
easat-11281	98	2	,	,	PUNCT
easat-11281	98	3	no	no	INTJ
easat-11281	98	4	.	.	NOUN
easat-11281	98	5	12	12	NUM
easat-11281	98	6	:	:	PUNCT
easat-11281	98	7	81	81	NUM
easat-11281	98	8	-	-	SYM
easat-11281	98	9	92	92	NUM
easat-11281	98	10	,	,	PUNCT
easat-11281	98	11	2025	2025	NUM
easat-11281	98	12	doi	doi	NOUN
easat-11281	98	13	:	:	PUNCT
easat-11281	98	14	10.55214/2576	10.55214/2576	NUM
easat-11281	98	15	-	-	SYM
easat-11281	98	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	99	1	©	©	ADP
easat-11281	99	2	2025	2025	NUM
easat-11281	99	3	by	by	ADP
easat-11281	99	4	the	the	DET
easat-11281	99	5	authors	author	NOUN
easat-11281	99	6	;	;	PUNCT
easat-11281	99	7	licensee	licensee	PROPN
easat-11281	99	8	learning	learn	VERB
easat-11281	99	9	gate	gate	PROPN
easat-11281	99	10	bi4	bi4	NOUN
easat-11281	99	11	i	i	PRON
easat-11281	99	12	am	be	AUX
easat-11281	99	13	willing	willing	ADJ
easat-11281	99	14	to	to	PART
easat-11281	99	15	allocate	allocate	VERB
easat-11281	99	16	time	time	NOUN
easat-11281	99	17	to	to	PART
easat-11281	99	18	learn	learn	VERB
easat-11281	99	19	and	and	CCONJ
easat-11281	99	20	regularly	regularly	ADV
easat-11281	99	21	use	use	VERB
easat-11281	99	22	xai	xai	PROPN
easat-11281	99	23	.	.	PUNCT
easat-11281	100	1	0.706	0.706	NUM
easat-11281	100	2	0.883	0.883	NUM
easat-11281	100	3	bi5	bi5	VERB
easat-11281	100	4	i	i	PRON
easat-11281	100	5	will	will	AUX
easat-11281	100	6	continue	continue	VERB
easat-11281	100	7	using	use	VERB
easat-11281	100	8	xai	xai	PROPN
easat-11281	100	9	if	if	SCONJ
easat-11281	100	10	it	it	PRON
easat-11281	100	11	is	be	AUX
easat-11281	100	12	available	available	ADJ
easat-11281	100	13	in	in	ADP
easat-11281	100	14	the	the	DET
easat-11281	100	15	organization	organization	NOUN
easat-11281	100	16	0.699	0.699	NUM
easat-11281	100	17	0.884	0.884	NUM
easat-11281	100	18	bi6	bi6	NOUN
easat-11281	101	1	i	i	PRON
easat-11281	101	2	am	be	AUX
easat-11281	101	3	willing	willing	ADJ
easat-11281	101	4	to	to	PART
easat-11281	101	5	propose	propose	VERB
easat-11281	101	6	a	a	DET
easat-11281	101	7	budget	budget	NOUN
easat-11281	101	8	for	for	ADP
easat-11281	101	9	maintaining	maintain	VERB
easat-11281	101	10	or	or	CCONJ
easat-11281	101	11	upgrading	upgrade	VERB
easat-11281	101	12	xai	xai	PROPN
easat-11281	101	13	.	.	PUNCT
easat-11281	102	1	0.722	0.722	NUM
easat-11281	102	2	0.881	0.881	NUM
easat-11281	102	3	bi7	bi7	NOUN
easat-11281	102	4	i	i	PRON
easat-11281	102	5	will	will	AUX
easat-11281	102	6	use	use	VERB
easat-11281	102	7	xai	xai	PROPN
easat-11281	102	8	results	result	NOUN
easat-11281	102	9	for	for	ADP
easat-11281	102	10	audit	audit	NOUN
easat-11281	102	11	planning	planning	NOUN
easat-11281	102	12	and	and	CCONJ
easat-11281	102	13	procedure	procedure	NOUN
easat-11281	102	14	design	design	NOUN
easat-11281	102	15	.	.	PUNCT
easat-11281	103	1	0.707	0.707	NUM
easat-11281	103	2	0.883	0.883	NUM
easat-11281	103	3	the	the	DET
easat-11281	103	4	reliability	reliability	NOUN
easat-11281	103	5	assessment	assessment	NOUN
easat-11281	103	6	revealed	reveal	VERB
easat-11281	103	7	that	that	SCONJ
easat-11281	103	8	all	all	PRON
easat-11281	103	9	construct	construct	VERB
easat-11281	103	10	groups	group	NOUN
easat-11281	103	11	in	in	ADP
easat-11281	103	12	the	the	DET
easat-11281	103	13	research	research	NOUN
easat-11281	103	14	model	model	NOUN
easat-11281	103	15	“	"	PUNCT
easat-11281	103	16	xai	xai	PROPN
easat-11281	103	17	in	in	ADP
easat-11281	103	18	auditing	auditing	NOUN
easat-11281	103	19	:	:	PUNCT
easat-11281	103	20	factors	factor	NOUN
easat-11281	103	21	influencing	influence	VERB
easat-11281	103	22	auditors	auditor	NOUN
easat-11281	103	23	’	'	PUNCT
easat-11281	103	24	acceptance	acceptance	NOUN
easat-11281	103	25	in	in	ADP
easat-11281	103	26	vietnam	vietnam	PROPN
easat-11281	103	27	”	"	PUNCT
easat-11281	103	28	demonstrated	demonstrate	VERB
easat-11281	103	29	high	high	ADJ
easat-11281	103	30	internal	internal	ADJ
easat-11281	103	31	consistency	consistency	NOUN
easat-11281	103	32	,	,	PUNCT
easat-11281	103	33	with	with	ADP
easat-11281	103	34	cronbach	cronbach	PROPN
easat-11281	103	35	’s	’s	PART
easat-11281	103	36	alpha	alpha	NOUN
easat-11281	103	37	values	value	NOUN
easat-11281	103	38	ranging	range	VERB
easat-11281	103	39	from	from	ADP
easat-11281	103	40	0.885	0.885	NUM
easat-11281	103	41	to	to	ADP
easat-11281	103	42	0.898	0.898	NUM
easat-11281	103	43	,	,	PUNCT
easat-11281	103	44	exceeding	exceed	VERB
easat-11281	103	45	the	the	DET
easat-11281	103	46	recommended	recommend	VERB
easat-11281	103	47	threshold	threshold	NOUN
easat-11281	103	48	of	of	ADP
easat-11281	103	49	0.7	0.7	NUM
easat-11281	103	50	by	by	ADP
easat-11281	103	51	nunnally	nunnally	PROPN
easat-11281	103	52	and	and	CCONJ
easat-11281	103	53	bernstein	bernstein	PROPN
easat-11281	104	1	[	[	X
easat-11281	104	2	11	11	NUM
easat-11281	104	3	]	]	PUNCT
easat-11281	104	4	.	.	PUNCT
easat-11281	105	1	this	this	DET
easat-11281	105	2	result	result	NOUN
easat-11281	105	3	confirms	confirm	VERB
easat-11281	105	4	that	that	SCONJ
easat-11281	105	5	the	the	DET
easat-11281	105	6	observed	observed	ADJ
easat-11281	105	7	items	item	NOUN
easat-11281	105	8	within	within	ADP
easat-11281	105	9	each	each	DET
easat-11281	105	10	construct	construct	NOUN
easat-11281	105	11	are	be	AUX
easat-11281	105	12	internally	internally	ADV
easat-11281	105	13	correlated	correlate	VERB
easat-11281	105	14	and	and	CCONJ
easat-11281	105	15	consistently	consistently	ADV
easat-11281	105	16	capture	capture	VERB
easat-11281	105	17	the	the	DET
easat-11281	105	18	underlying	underlie	VERB
easat-11281	105	19	latent	latent	NOUN
easat-11281	105	20	dimensions	dimension	NOUN
easat-11281	105	21	they	they	PRON
easat-11281	105	22	are	be	AUX
easat-11281	105	23	designed	design	VERB
easat-11281	105	24	to	to	PART
easat-11281	105	25	measure	measure	VERB
easat-11281	105	26	.	.	PUNCT
easat-11281	106	1	specifically	specifically	ADV
easat-11281	106	2	,	,	PUNCT
easat-11281	106	3	the	the	DET
easat-11281	106	4	perceived	perceive	VERB
easat-11281	106	5	usefulness	usefulness	NOUN
easat-11281	106	6	of	of	ADP
easat-11281	106	7	the	the	DET
easat-11281	106	8	xai	xai	PROPN
easat-11281	106	9	construct	construct	VERB
easat-11281	106	10	=	=	SYM
easat-11281	106	11	0.894	0.894	NUM
easat-11281	106	12	indicates	indicate	VERB
easat-11281	106	13	that	that	SCONJ
easat-11281	106	14	auditors	auditor	NOUN
easat-11281	106	15	perceive	perceive	VERB
easat-11281	106	16	xai	xai	PROPN
easat-11281	106	17	as	as	ADP
easat-11281	106	18	an	an	DET
easat-11281	106	19	effective	effective	ADJ
easat-11281	106	20	tool	tool	NOUN
easat-11281	106	21	for	for	ADP
easat-11281	106	22	detecting	detect	VERB
easat-11281	106	23	anomalies	anomaly	NOUN
easat-11281	106	24	,	,	PUNCT
easat-11281	106	25	improving	improve	VERB
easat-11281	106	26	the	the	DET
easat-11281	106	27	quality	quality	NOUN
easat-11281	106	28	of	of	ADP
easat-11281	106	29	audit	audit	NOUN
easat-11281	106	30	evidence	evidence	NOUN
easat-11281	106	31	,	,	PUNCT
easat-11281	106	32	and	and	CCONJ
easat-11281	106	33	enhancing	enhance	VERB
easat-11281	106	34	the	the	DET
easat-11281	106	35	reliability	reliability	NOUN
easat-11281	106	36	of	of	ADP
easat-11281	106	37	risk	risk	NOUN
easat-11281	106	38	assessment	assessment	NOUN
easat-11281	106	39	procedures	procedure	NOUN
easat-11281	106	40	.	.	PUNCT
easat-11281	107	1	the	the	DET
easat-11281	107	2	perceived	perceive	VERB
easat-11281	107	3	ease	ease	NOUN
easat-11281	107	4	of	of	ADP
easat-11281	107	5	use	use	NOUN
easat-11281	107	6	of	of	ADP
easat-11281	107	7	the	the	DET
easat-11281	107	8	xai	xai	PROPN
easat-11281	107	9	construct	construct	VERB
easat-11281	107	10	=	=	NOUN
easat-11281	107	11	0.897	0.897	NUM
easat-11281	107	12	demonstrates	demonstrate	VERB
easat-11281	107	13	that	that	SCONJ
easat-11281	107	14	respondents	respondent	NOUN
easat-11281	107	15	find	find	VERB
easat-11281	107	16	the	the	DET
easat-11281	107	17	system	system	NOUN
easat-11281	107	18	intuitive	intuitive	ADJ
easat-11281	107	19	,	,	PUNCT
easat-11281	107	20	easy	easy	ADJ
easat-11281	107	21	to	to	PART
easat-11281	107	22	operate	operate	VERB
easat-11281	107	23	,	,	PUNCT
easat-11281	107	24	and	and	CCONJ
easat-11281	107	25	quick	quick	ADJ
easat-11281	107	26	to	to	PART
easat-11281	107	27	learn	learn	VERB
easat-11281	107	28	,	,	PUNCT
easat-11281	107	29	consistent	consistent	ADJ
easat-11281	107	30	with	with	ADP
easat-11281	107	31	the	the	DET
easat-11281	107	32	assumption	assumption	NOUN
easat-11281	107	33	that	that	SCONJ
easat-11281	107	34	perceived	perceive	VERB
easat-11281	107	35	ease	ease	NOUN
easat-11281	107	36	of	of	ADP
easat-11281	107	37	use	use	NOUN
easat-11281	107	38	is	be	AUX
easat-11281	107	39	a	a	DET
easat-11281	107	40	fundamental	fundamental	ADJ
easat-11281	107	41	determinant	determinant	NOUN
easat-11281	107	42	of	of	ADP
easat-11281	107	43	technology	technology	NOUN
easat-11281	107	44	acceptance	acceptance	NOUN
easat-11281	107	45	.	.	PUNCT
easat-11281	108	1	the	the	DET
easat-11281	108	2	perceived	perceive	VERB
easat-11281	108	3	transparency	transparency	NOUN
easat-11281	108	4	and	and	CCONJ
easat-11281	108	5	security	security	NOUN
easat-11281	108	6	of	of	ADP
easat-11281	108	7	the	the	DET
easat-11281	108	8	xai	xai	PROPN
easat-11281	108	9	construct	construct	VERB
easat-11281	108	10	=	=	SYM
easat-11281	108	11	0.898	0.898	NUM
easat-11281	108	12	reflects	reflect	VERB
easat-11281	108	13	a	a	DET
easat-11281	108	14	strong	strong	ADJ
easat-11281	108	15	consensus	consensus	NOUN
easat-11281	108	16	on	on	ADP
easat-11281	108	17	xai	xai	PROPN
easat-11281	108	18	’s	’s	PART
easat-11281	108	19	explainability	explainability	NOUN
easat-11281	108	20	,	,	PUNCT
easat-11281	108	21	traceability	traceability	NOUN
easat-11281	108	22	,	,	PUNCT
easat-11281	108	23	and	and	CCONJ
easat-11281	108	24	fairness	fairness	NOUN
easat-11281	108	25	,	,	PUNCT
easat-11281	108	26	emphasizing	emphasize	VERB
easat-11281	108	27	its	its	PRON
easat-11281	108	28	role	role	NOUN
easat-11281	108	29	in	in	ADP
easat-11281	108	30	fostering	foster	VERB
easat-11281	108	31	professional	professional	ADJ
easat-11281	108	32	trust	trust	NOUN
easat-11281	108	33	and	and	CCONJ
easat-11281	108	34	accountability	accountability	NOUN
easat-11281	108	35	within	within	ADP
easat-11281	108	36	the	the	DET
easat-11281	108	37	auditing	auditing	NOUN
easat-11281	108	38	process	process	NOUN
easat-11281	108	39	.	.	PUNCT
easat-11281	109	1	furthermore	furthermore	ADV
easat-11281	109	2	,	,	PUNCT
easat-11281	109	3	the	the	DET
easat-11281	109	4	organizational	organizational	ADJ
easat-11281	109	5	support	support	NOUN
easat-11281	109	6	for	for	ADP
easat-11281	109	7	xai	xai	PROPN
easat-11281	109	8	construct	construct	VERB
easat-11281	109	9	=	=	NOUN
easat-11281	109	10	0.885	0.885	NUM
easat-11281	109	11	underscores	underscore	VERB
easat-11281	109	12	consistent	consistent	ADJ
easat-11281	109	13	perceptions	perception	NOUN
easat-11281	109	14	regarding	regard	VERB
easat-11281	109	15	the	the	DET
easat-11281	109	16	importance	importance	NOUN
easat-11281	109	17	of	of	ADP
easat-11281	109	18	supportive	supportive	ADJ
easat-11281	109	19	leadership	leadership	NOUN
easat-11281	109	20	,	,	PUNCT
easat-11281	109	21	technological	technological	ADJ
easat-11281	109	22	infrastructure	infrastructure	NOUN
easat-11281	109	23	,	,	PUNCT
easat-11281	109	24	and	and	CCONJ
easat-11281	109	25	internal	internal	ADJ
easat-11281	109	26	policies	policy	NOUN
easat-11281	109	27	in	in	ADP
easat-11281	109	28	enabling	enable	VERB
easat-11281	109	29	successful	successful	ADJ
easat-11281	109	30	xai	xai	PROPN
easat-11281	109	31	implementation	implementation	NOUN
easat-11281	109	32	.	.	PUNCT
easat-11281	110	1	lastly	lastly	ADV
easat-11281	110	2	,	,	PUNCT
easat-11281	110	3	the	the	DET
easat-11281	110	4	behavioral	behavioral	ADJ
easat-11281	110	5	intention	intention	NOUN
easat-11281	110	6	to	to	PART
easat-11281	110	7	use	use	VERB
easat-11281	110	8	xai	xai	PROPN
easat-11281	110	9	construct	construct	VERB
easat-11281	110	10	=	=	SYM
easat-11281	110	11	0.898	0.898	NUM
easat-11281	110	12	signifies	signify	VERB
easat-11281	110	13	a	a	DET
easat-11281	110	14	high	high	ADJ
easat-11281	110	15	level	level	NOUN
easat-11281	110	16	of	of	ADP
easat-11281	110	17	auditor	auditor	NOUN
easat-11281	110	18	commitment	commitment	NOUN
easat-11281	110	19	to	to	ADP
easat-11281	110	20	adopting	adopt	VERB
easat-11281	110	21	,	,	PUNCT
easat-11281	110	22	maintaining	maintain	VERB
easat-11281	110	23	,	,	PUNCT
easat-11281	110	24	and	and	CCONJ
easat-11281	110	25	expanding	expand	VERB
easat-11281	110	26	xai	xai	PROPN
easat-11281	110	27	applications	application	NOUN
easat-11281	110	28	in	in	ADP
easat-11281	110	29	future	future	ADJ
easat-11281	110	30	audits	audits	NOUN
easat-11281	110	31	.	.	PUNCT
easat-11281	111	1	all	all	DET
easat-11281	111	2	corrected	correct	VERB
easat-11281	111	3	item	item	NOUN
easat-11281	111	4	-	-	PUNCT
easat-11281	111	5	total	total	NOUN
easat-11281	111	6	correlations	correlation	NOUN
easat-11281	111	7	exceeded	exceed	VERB
easat-11281	111	8	0.60	0.60	NUM
easat-11281	111	9	,	,	PUNCT
easat-11281	111	10	and	and	CCONJ
easat-11281	111	11	no	no	DET
easat-11281	111	12	measurement	measurement	NOUN
easat-11281	111	13	items	item	NOUN
easat-11281	111	14	were	be	AUX
easat-11281	111	15	excluded	exclude	VERB
easat-11281	111	16	,	,	PUNCT
easat-11281	111	17	confirming	confirm	VERB
easat-11281	111	18	that	that	SCONJ
easat-11281	111	19	the	the	DET
easat-11281	111	20	developed	develop	VERB
easat-11281	111	21	scales	scale	NOUN
easat-11281	111	22	are	be	AUX
easat-11281	111	23	well	well	ADV
easat-11281	111	24	-	-	PUNCT
easat-11281	111	25	suited	suit	VERB
easat-11281	111	26	to	to	ADP
easat-11281	111	27	the	the	DET
easat-11281	111	28	vietnamese	vietnamese	ADJ
easat-11281	111	29	auditing	auditing	NOUN
easat-11281	111	30	context	context	NOUN
easat-11281	111	31	and	and	CCONJ
easat-11281	111	32	possess	possess	VERB
easat-11281	111	33	sufficient	sufficient	ADJ
easat-11281	111	34	reliability	reliability	NOUN
easat-11281	111	35	for	for	ADP
easat-11281	111	36	subsequent	subsequent	ADJ
easat-11281	111	37	exploratory	exploratory	ADJ
easat-11281	111	38	factor	factor	NOUN
easat-11281	111	39	analysis	analysis	NOUN
easat-11281	111	40	(	(	PUNCT
easat-11281	111	41	efa	efa	PROPN
easat-11281	111	42	)	)	PUNCT
easat-11281	111	43	and	and	CCONJ
easat-11281	111	44	structural	structural	ADJ
easat-11281	111	45	equation	equation	NOUN
easat-11281	111	46	modeling	modeling	NOUN
easat-11281	111	47	.	.	PUNCT
easat-11281	112	1	table	table	NOUN
easat-11281	112	2	3	3	NUM
easat-11281	112	3	.	.	PUNCT
easat-11281	112	4	results	result	NOUN
easat-11281	112	5	of	of	ADP
easat-11281	112	6	kmo	kmo	PROPN
easat-11281	112	7	and	and	CCONJ
easat-11281	112	8	bartlett	bartlett	PROPN
easat-11281	112	9	’s	’s	PART
easat-11281	112	10	test	test	PROPN
easat-11281	112	11	kmo	kmo	PROPN
easat-11281	112	12	=	=	PROPN
easat-11281	112	13	0.930	0.930	NUM
easat-11281	112	14	bartlett	bartlett	PROPN
easat-11281	112	15	’s	’s	PART
easat-11281	112	16	test	test	NOUN
easat-11281	112	17	of	of	ADP
easat-11281	112	18	sphericity	sphericity	PROPN
easat-11281	112	19	approx	approx	PROPN
easat-11281	112	20	.	.	PUNCT
easat-11281	113	1	chi	chi	ADJ
easat-11281	113	2	-	-	PUNCT
easat-11281	113	3	square	square	PROPN
easat-11281	113	4	5109.596	5109.596	NUM
easat-11281	113	5	df	df	NOUN
easat-11281	113	6	378	378	NUM
easat-11281	113	7	sig	sig	NOUN
easat-11281	113	8	.	.	PUNCT
easat-11281	114	1	0.000	0.000	NUM
easat-11281	114	2	total	total	ADJ
easat-11281	114	3	variance	variance	NOUN
easat-11281	114	4	explained	explain	VERB
easat-11281	114	5	61.436	61.436	NUM
easat-11281	114	6	%	%	NOUN
easat-11281	114	7	the	the	DET
easat-11281	114	8	results	result	NOUN
easat-11281	114	9	of	of	ADP
easat-11281	114	10	the	the	DET
easat-11281	114	11	kmo	kmo	PROPN
easat-11281	114	12	and	and	CCONJ
easat-11281	114	13	bartlett	bartlett	PROPN
easat-11281	114	14	’s	’s	PART
easat-11281	114	15	test	test	NOUN
easat-11281	114	16	indicate	indicate	VERB
easat-11281	114	17	that	that	SCONJ
easat-11281	114	18	the	the	DET
easat-11281	114	19	kmo	kmo	PROPN
easat-11281	114	20	value	value	NOUN
easat-11281	114	21	of	of	ADP
easat-11281	114	22	0.930	0.930	NUM
easat-11281	114	23	far	far	ADV
easat-11281	114	24	exceeds	exceed	VERB
easat-11281	114	25	the	the	DET
easat-11281	114	26	minimum	minimum	ADJ
easat-11281	114	27	acceptable	acceptable	ADJ
easat-11281	114	28	threshold	threshold	NOUN
easat-11281	114	29	of	of	ADP
easat-11281	114	30	0.5	0.5	NUM
easat-11281	114	31	and	and	CCONJ
easat-11281	114	32	is	be	AUX
easat-11281	114	33	classified	classify	VERB
easat-11281	114	34	as	as	ADP
easat-11281	114	35	“	"	PUNCT
easat-11281	114	36	very	very	ADV
easat-11281	114	37	good	good	ADJ
easat-11281	114	38	”	"	PUNCT
easat-11281	114	39	according	accord	VERB
easat-11281	114	40	to	to	ADP
easat-11281	114	41	kaiser	kaiser	PROPN
easat-11281	115	1	[	[	X
easat-11281	115	2	12	12	NUM
easat-11281	115	3	]	]	PUNCT
easat-11281	115	4	.	.	PUNCT
easat-11281	116	1	this	this	PRON
easat-11281	116	2	confirms	confirm	VERB
easat-11281	116	3	that	that	SCONJ
easat-11281	116	4	the	the	DET
easat-11281	116	5	dataset	dataset	NOUN
easat-11281	116	6	is	be	AUX
easat-11281	116	7	fully	fully	ADV
easat-11281	116	8	adequate	adequate	ADJ
easat-11281	116	9	for	for	ADP
easat-11281	116	10	conducting	conduct	VERB
easat-11281	116	11	exploratory	exploratory	ADJ
easat-11281	116	12	factor	factor	NOUN
easat-11281	116	13	analysis	analysis	NOUN
easat-11281	116	14	.	.	PUNCT
easat-11281	117	1	concurrently	concurrently	ADV
easat-11281	117	2	,	,	PUNCT
easat-11281	117	3	bartlett	bartlett	PROPN
easat-11281	117	4	’s	’s	PART
easat-11281	117	5	test	test	NOUN
easat-11281	117	6	of	of	ADP
easat-11281	117	7	sphericity	sphericity	NOUN
easat-11281	117	8	yields	yield	VERB
easat-11281	117	9	a	a	DET
easat-11281	117	10	chi	chi	ADJ
easat-11281	117	11	-	-	PUNCT
easat-11281	117	12	square	square	ADJ
easat-11281	117	13	value	value	NOUN
easat-11281	117	14	of	of	ADP
easat-11281	117	15	5109.596	5109.596	NUM
easat-11281	117	16	with	with	ADP
easat-11281	117	17	sig	sig	NOUN
easat-11281	117	18	.	.	PUNCT
easat-11281	118	1	=	=	PUNCT
easat-11281	118	2	0.000	0.000	NUM
easat-11281	118	3	<	<	X
easat-11281	118	4	0.05	0.05	NUM
easat-11281	118	5	,	,	PUNCT
easat-11281	118	6	implying	imply	VERB
easat-11281	118	7	that	that	SCONJ
easat-11281	118	8	the	the	DET
easat-11281	118	9	correlation	correlation	NOUN
easat-11281	118	10	matrix	matrix	NOUN
easat-11281	118	11	among	among	ADP
easat-11281	118	12	variables	variable	NOUN
easat-11281	118	13	significantly	significantly	ADV
easat-11281	118	14	differs	differ	VERB
easat-11281	118	15	from	from	ADP
easat-11281	118	16	an	an	DET
easat-11281	118	17	identity	identity	NOUN
easat-11281	118	18	matrix	matrix	NOUN
easat-11281	118	19	.	.	PUNCT
easat-11281	119	1	in	in	ADP
easat-11281	119	2	other	other	ADJ
easat-11281	119	3	words	word	NOUN
easat-11281	119	4	,	,	PUNCT
easat-11281	119	5	the	the	DET
easat-11281	119	6	variables	variable	NOUN
easat-11281	119	7	exhibit	exhibit	VERB
easat-11281	119	8	sufficiently	sufficiently	ADV
easat-11281	119	9	strong	strong	ADJ
easat-11281	119	10	linear	linear	ADJ
easat-11281	119	11	relationships	relationship	NOUN
easat-11281	119	12	to	to	PART
easat-11281	119	13	form	form	VERB
easat-11281	119	14	underlying	underlying	ADJ
easat-11281	119	15	latent	latent	NOUN
easat-11281	119	16	factors	factor	NOUN
easat-11281	119	17	.	.	PUNCT
easat-11281	120	1	the	the	DET
easat-11281	120	2	total	total	ADJ
easat-11281	120	3	variance	variance	NOUN
easat-11281	120	4	explained	explain	VERB
easat-11281	120	5	reaches	reach	VERB
easat-11281	120	6	61.436	61.436	NUM
easat-11281	120	7	%	%	NOUN
easat-11281	120	8	,	,	PUNCT
easat-11281	120	9	exceeding	exceed	VERB
easat-11281	120	10	the	the	DET
easat-11281	120	11	conventional	conventional	ADJ
easat-11281	120	12	50	50	NUM
easat-11281	120	13	%	%	NOUN
easat-11281	120	14	threshold	threshold	NOUN
easat-11281	120	15	,	,	PUNCT
easat-11281	120	16	which	which	PRON
easat-11281	120	17	demonstrates	demonstrate	VERB
easat-11281	120	18	that	that	SCONJ
easat-11281	120	19	the	the	DET
easat-11281	120	20	extracted	extract	VERB
easat-11281	120	21	factors	factor	NOUN
easat-11281	120	22	account	account	VERB
easat-11281	120	23	for	for	ADP
easat-11281	120	24	over	over	ADP
easat-11281	120	25	61	61	NUM
easat-11281	120	26	%	%	NOUN
easat-11281	120	27	of	of	ADP
easat-11281	120	28	the	the	DET
easat-11281	120	29	total	total	ADJ
easat-11281	120	30	variance	variance	NOUN
easat-11281	120	31	in	in	ADP
easat-11281	120	32	the	the	DET
easat-11281	120	33	dataset	dataset	NOUN
easat-11281	120	34	.	.	PUNCT
easat-11281	121	1	these	these	DET
easat-11281	121	2	findings	finding	NOUN
easat-11281	121	3	confirm	confirm	VERB
easat-11281	121	4	that	that	SCONJ
easat-11281	121	5	the	the	DET
easat-11281	121	6	measurement	measurement	NOUN
easat-11281	121	7	scales	scale	VERB
easat-11281	121	8	in	in	ADP
easat-11281	121	9	the	the	DET
easat-11281	121	10	study	study	NOUN
easat-11281	121	11	“	"	PUNCT
easat-11281	121	12	xai	xai	PROPN
easat-11281	121	13	in	in	ADP
easat-11281	121	14	auditing	auditing	NOUN
easat-11281	121	15	:	:	PUNCT
easat-11281	121	16	factors	factor	NOUN
easat-11281	121	17	influencing	influence	VERB
easat-11281	121	18	auditors	auditor	NOUN
easat-11281	121	19	’	'	PUNCT
easat-11281	121	20	acceptance	acceptance	NOUN
easat-11281	121	21	in	in	ADP
easat-11281	121	22	vietnam	vietnam	PROPN
easat-11281	121	23	”	"	PUNCT
easat-11281	121	24	possess	possess	VERB
easat-11281	121	25	a	a	DET
easat-11281	121	26	well	well	ADV
easat-11281	121	27	-	-	PUNCT
easat-11281	121	28	structured	structure	VERB
easat-11281	121	29	construct	construct	NOUN
easat-11281	121	30	,	,	PUNCT
easat-11281	121	31	ensuring	ensure	VERB
easat-11281	121	32	adequate	adequate	ADJ
easat-11281	121	33	convergent	convergent	NOUN
easat-11281	121	34	and	and	CCONJ
easat-11281	121	35	discriminant	discriminant	ADJ
easat-11281	121	36	validity	validity	NOUN
easat-11281	121	37	,	,	PUNCT
easat-11281	121	38	thereby	thereby	ADV
easat-11281	121	39	providing	provide	VERB
easat-11281	121	40	a	a	DET
easat-11281	121	41	solid	solid	ADJ
easat-11281	121	42	foundation	foundation	NOUN
easat-11281	121	43	for	for	ADP
easat-11281	121	44	subsequent	subsequent	ADJ
easat-11281	121	45	confirmatory	confirmatory	NOUN
easat-11281	121	46	factor	factor	NOUN
easat-11281	121	47	analysis	analysis	NOUN
easat-11281	121	48	(	(	PUNCT
easat-11281	121	49	cfa	cfa	NOUN
easat-11281	121	50	)	)	PUNCT
easat-11281	121	51	and	and	CCONJ
easat-11281	121	52	structural	structural	ADJ
easat-11281	121	53	equation	equation	NOUN
easat-11281	121	54	modeling	modeling	NOUN
easat-11281	121	55	(	(	PUNCT
easat-11281	121	56	sem	sem	NOUN
easat-11281	121	57	)	)	PUNCT
easat-11281	121	58	.	.	PUNCT
easat-11281	122	1	table	table	NOUN
easat-11281	122	2	4	4	NUM
easat-11281	122	3	.	.	PUNCT
easat-11281	123	1	rotated	rotate	VERB
easat-11281	123	2	component	component	NOUN
easat-11281	123	3	matrix	matrix	NOUN
easat-11281	123	4	of	of	ADP
easat-11281	123	5	independent	independent	ADJ
easat-11281	123	6	variables	variable	NOUN
easat-11281	123	7	.	.	PUNCT
easat-11281	124	1	87	87	NUM
easat-11281	124	2	edelweiss	edelweiss	PROPN
easat-11281	124	3	applied	apply	VERB
easat-11281	124	4	science	science	NOUN
easat-11281	124	5	and	and	CCONJ
easat-11281	124	6	technology	technology	NOUN
easat-11281	124	7	issn	issn	PROPN
easat-11281	124	8	:	:	PUNCT
easat-11281	124	9	2576	2576	NUM
easat-11281	124	10	-	-	SYM
easat-11281	124	11	8484	8484	NUM
easat-11281	124	12	vol	vol	NOUN
easat-11281	124	13	.	.	PROPN
easat-11281	125	1	9	9	NUM
easat-11281	125	2	,	,	PUNCT
easat-11281	125	3	no	no	INTJ
easat-11281	125	4	.	.	NOUN
easat-11281	125	5	12	12	NUM
easat-11281	125	6	:	:	PUNCT
easat-11281	125	7	81	81	NUM
easat-11281	125	8	-	-	SYM
easat-11281	125	9	92	92	NUM
easat-11281	125	10	,	,	PUNCT
easat-11281	125	11	2025	2025	NUM
easat-11281	125	12	doi	doi	NOUN
easat-11281	125	13	:	:	PUNCT
easat-11281	125	14	10.55214/2576	10.55214/2576	NUM
easat-11281	125	15	-	-	SYM
easat-11281	125	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	126	1	©	©	ADP
easat-11281	126	2	2025	2025	NUM
easat-11281	126	3	by	by	ADP
easat-11281	126	4	the	the	DET
easat-11281	126	5	authors	author	NOUN
easat-11281	126	6	;	;	PUNCT
easat-11281	126	7	licensee	licensee	PROPN
easat-11281	126	8	learning	learning	PROPN
easat-11281	126	9	gate	gate	PROPN
easat-11281	126	10	component	component	NOUN
easat-11281	126	11	1	1	NUM
easat-11281	126	12	2	2	NUM
easat-11281	126	13	3	3	NUM
easat-11281	126	14	4	4	NUM
easat-11281	126	15	tr7	tr7	NOUN
easat-11281	126	16	0.770	0.770	NUM
easat-11281	126	17	tr2	tr2	NOUN
easat-11281	126	18	0.770	0.770	NUM
easat-11281	126	19	tr1	tr1	NOUN
easat-11281	126	20	0.769	0.769	NUM
easat-11281	126	21	tr5	tr5	NOUN
easat-11281	126	22	0.764	0.764	NUM
easat-11281	126	23	tr6	tr6	PROPN
easat-11281	126	24	0.741	0.741	NUM
easat-11281	126	25	tr3	tr3	PROPN
easat-11281	126	26	0.735	0.735	NUM
easat-11281	126	27	tr4	tr4	PROPN
easat-11281	126	28	0.731	0.731	NUM
easat-11281	126	29	peou2	peou2	NOUN
easat-11281	126	30	0.786	0.786	NUM
easat-11281	126	31	peou4	peou4	NOUN
easat-11281	126	32	0.769	0.769	NUM
easat-11281	126	33	peou3	peou3	NOUN
easat-11281	126	34	0.752	0.752	NUM
easat-11281	126	35	peou6	peou6	NOUN
easat-11281	126	36	0.752	0.752	NUM
easat-11281	126	37	peou5	peou5	NOUN
easat-11281	126	38	0.751	0.751	NUM
easat-11281	126	39	peou1	peou1	NOUN
easat-11281	126	40	0.719	0.719	NUM
easat-11281	126	41	peou7	peou7	NOUN
easat-11281	126	42	0.710	0.710	ADJ
easat-11281	126	43	pu5	pu5	VERB
easat-11281	126	44	0.786	0.786	NUM
easat-11281	126	45	pu4	pu4	NOUN
easat-11281	126	46	0.768	0.768	NUM
easat-11281	126	47	pu3	pu3	NOUN
easat-11281	126	48	0.764	0.764	NUM
easat-11281	126	49	pu6	pu6	NOUN
easat-11281	126	50	0.750	0.750	NUM
easat-11281	126	51	pu2	pu2	NOUN
easat-11281	126	52	0.746	0.746	NUM
easat-11281	126	53	pu1	pu1	NOUN
easat-11281	126	54	0.734	0.734	NUM
easat-11281	126	55	pu7	pu7	NOUN
easat-11281	126	56	0.727	0.727	NUM
easat-11281	126	57	fc6	fc6	NOUN
easat-11281	126	58	0.768	0.768	NUM
easat-11281	126	59	fc1	fc1	PROPN
easat-11281	126	60	0.765	0.765	NUM
easat-11281	126	61	fc4	fc4	PROPN
easat-11281	126	62	0.742	0.742	NUM
easat-11281	126	63	fc3	fc3	PROPN
easat-11281	126	64	0.720	0.720	NUM
easat-11281	126	65	fc5	fc5	X
easat-11281	126	66	0.715	0.715	X
easat-11281	126	67	fc7	fc7	PROPN
easat-11281	126	68	0.692	0.692	NUM
easat-11281	126	69	fc2	fc2	PROPN
easat-11281	126	70	0.689	0.689	NUM
easat-11281	126	71	the	the	DET
easat-11281	126	72	results	result	NOUN
easat-11281	126	73	of	of	ADP
easat-11281	126	74	the	the	DET
easat-11281	126	75	exploratory	exploratory	ADJ
easat-11281	126	76	factor	factor	NOUN
easat-11281	126	77	analysis	analysis	NOUN
easat-11281	126	78	(	(	PUNCT
easat-11281	126	79	efa	efa	PROPN
easat-11281	126	80	)	)	PUNCT
easat-11281	126	81	presented	present	VERB
easat-11281	126	82	in	in	ADP
easat-11281	126	83	table	table	NOUN
easat-11281	126	84	4	4	NUM
easat-11281	126	85	indicate	indicate	VERB
easat-11281	126	86	that	that	SCONJ
easat-11281	126	87	all	all	DET
easat-11281	126	88	observed	observe	VERB
easat-11281	126	89	variables	variable	NOUN
easat-11281	126	90	across	across	ADP
easat-11281	126	91	the	the	DET
easat-11281	126	92	four	four	NUM
easat-11281	126	93	groups	group	NOUN
easat-11281	126	94	of	of	ADP
easat-11281	126	95	independent	independent	ADJ
easat-11281	126	96	factors	factor	NOUN
easat-11281	126	97	have	have	VERB
easat-11281	126	98	factor	factor	NOUN
easat-11281	126	99	loadings	loading	NOUN
easat-11281	126	100	greater	great	ADJ
easat-11281	126	101	than	than	ADP
easat-11281	126	102	0.6	0.6	NUM
easat-11281	126	103	,	,	PUNCT
easat-11281	126	104	meeting	meet	VERB
easat-11281	126	105	the	the	DET
easat-11281	126	106	requirement	requirement	NOUN
easat-11281	126	107	for	for	ADP
easat-11281	126	108	convergent	convergent	NOUN
easat-11281	126	109	validity	validity	NOUN
easat-11281	126	110	as	as	SCONJ
easat-11281	126	111	recommended	recommend	VERB
easat-11281	126	112	by	by	ADP
easat-11281	126	113	hair	hair	NOUN
easat-11281	126	114	et	et	PROPN
easat-11281	126	115	al	al	PROPN
easat-11281	126	116	.	.	PUNCT
easat-11281	127	1	[	[	X
easat-11281	127	2	13	13	NUM
easat-11281	127	3	]	]	PUNCT
easat-11281	127	4	.	.	PUNCT
easat-11281	128	1	specifically	specifically	ADV
easat-11281	128	2	,	,	PUNCT
easat-11281	128	3	the	the	DET
easat-11281	128	4	variables	variable	NOUN
easat-11281	128	5	under	under	ADP
easat-11281	128	6	the	the	DET
easat-11281	128	7	group	group	NOUN
easat-11281	128	8	“	"	PUNCT
easat-11281	128	9	transparency	transparency	NOUN
easat-11281	128	10	and	and	CCONJ
easat-11281	128	11	security	security	NOUN
easat-11281	128	12	of	of	ADP
easat-11281	128	13	xai	xai	PROPN
easat-11281	128	14	”	"	PUNCT
easat-11281	128	15	(	(	PUNCT
easat-11281	128	16	tr1	tr1	NOUN
easat-11281	128	17	–	–	PUNCT
easat-11281	128	18	tr7	tr7	NOUN
easat-11281	128	19	)	)	PUNCT
easat-11281	128	20	strongly	strongly	ADV
easat-11281	128	21	load	load	VERB
easat-11281	128	22	on	on	ADP
easat-11281	128	23	the	the	DET
easat-11281	128	24	first	first	ADJ
easat-11281	128	25	factor	factor	NOUN
easat-11281	128	26	,	,	PUNCT
easat-11281	128	27	with	with	ADP
easat-11281	128	28	values	value	NOUN
easat-11281	128	29	ranging	range	VERB
easat-11281	128	30	from	from	ADP
easat-11281	128	31	0.731	0.731	NUM
easat-11281	128	32	to	to	ADP
easat-11281	128	33	0.770	0.770	NUM
easat-11281	128	34	,	,	PUNCT
easat-11281	128	35	reflecting	reflect	VERB
easat-11281	128	36	a	a	DET
easat-11281	128	37	high	high	ADJ
easat-11281	128	38	level	level	NOUN
easat-11281	128	39	of	of	ADP
easat-11281	128	40	internal	internal	ADJ
easat-11281	128	41	consistency	consistency	NOUN
easat-11281	128	42	in	in	ADP
easat-11281	128	43	auditors	auditor	NOUN
easat-11281	128	44	’	’	PART
easat-11281	128	45	perceptions	perception	NOUN
easat-11281	128	46	of	of	ADP
easat-11281	128	47	explainability	explainability	NOUN
easat-11281	128	48	,	,	PUNCT
easat-11281	128	49	traceability	traceability	NOUN
easat-11281	128	50	,	,	PUNCT
easat-11281	128	51	and	and	CCONJ
easat-11281	128	52	reliability	reliability	NOUN
easat-11281	128	53	of	of	ADP
easat-11281	128	54	the	the	DET
easat-11281	128	55	xai	xai	PROPN
easat-11281	128	56	system	system	PROPN
easat-11281	128	57	.	.	PUNCT
easat-11281	129	1	the	the	DET
easat-11281	129	2	second	second	ADJ
easat-11281	129	3	factor	factor	NOUN
easat-11281	129	4	comprises	comprise	VERB
easat-11281	129	5	the	the	DET
easat-11281	129	6	variables	variable	NOUN
easat-11281	129	7	peou1	peou1	X
easat-11281	129	8	–	–	PUNCT
easat-11281	129	9	peou7	peou7	NOUN
easat-11281	129	10	,	,	PUNCT
easat-11281	129	11	with	with	ADP
easat-11281	129	12	loadings	loading	NOUN
easat-11281	129	13	ranging	range	VERB
easat-11281	129	14	from	from	ADP
easat-11281	129	15	0.710	0.710	NUM
easat-11281	129	16	to	to	ADP
easat-11281	129	17	0.786	0.786	NUM
easat-11281	129	18	,	,	PUNCT
easat-11281	129	19	representing	represent	VERB
easat-11281	129	20	the	the	DET
easat-11281	129	21	construct	construct	NOUN
easat-11281	129	22	“	"	PUNCT
easat-11281	129	23	perceived	perceive	VERB
easat-11281	129	24	ease	ease	NOUN
easat-11281	129	25	of	of	ADP
easat-11281	129	26	use	use	NOUN
easat-11281	129	27	of	of	ADP
easat-11281	129	28	xai	xai	PROPN
easat-11281	129	29	”	"	PUNCT
easat-11281	129	30	.	.	PUNCT
easat-11281	130	1	this	this	PRON
easat-11281	130	2	demonstrates	demonstrate	VERB
easat-11281	130	3	that	that	SCONJ
easat-11281	130	4	the	the	DET
easat-11281	130	5	indicators	indicator	NOUN
easat-11281	130	6	related	relate	VERB
easat-11281	130	7	to	to	ADP
easat-11281	130	8	operability	operability	NOUN
easat-11281	130	9	,	,	PUNCT
easat-11281	130	10	learnability	learnability	NOUN
easat-11281	130	11	,	,	PUNCT
easat-11281	130	12	and	and	CCONJ
easat-11281	130	13	interaction	interaction	NOUN
easat-11281	130	14	with	with	ADP
easat-11281	130	15	the	the	DET
easat-11281	130	16	xai	xai	PROPN
easat-11281	130	17	interface	interface	NOUN
easat-11281	130	18	are	be	AUX
easat-11281	130	19	clearly	clearly	ADV
easat-11281	130	20	and	and	CCONJ
easat-11281	130	21	consistently	consistently	ADV
easat-11281	130	22	defined	define	VERB
easat-11281	130	23	.	.	PUNCT
easat-11281	131	1	the	the	DET
easat-11281	131	2	third	third	ADJ
easat-11281	131	3	factor	factor	NOUN
easat-11281	131	4	comprises	comprise	VERB
easat-11281	131	5	variables	variable	NOUN
easat-11281	131	6	pu1	pu1	NOUN
easat-11281	131	7	–	–	PUNCT
easat-11281	131	8	pu7	pu7	NOUN
easat-11281	131	9	,	,	PUNCT
easat-11281	131	10	with	with	ADP
easat-11281	131	11	loadings	loading	NOUN
easat-11281	131	12	ranging	range	VERB
easat-11281	131	13	from	from	ADP
easat-11281	131	14	0.727	0.727	NUM
easat-11281	131	15	to	to	ADP
easat-11281	131	16	0.786	0.786	NUM
easat-11281	131	17	,	,	PUNCT
easat-11281	131	18	reflecting	reflect	VERB
easat-11281	131	19	the	the	DET
easat-11281	131	20	dimension	dimension	NOUN
easat-11281	131	21	"	"	PUNCT
easat-11281	131	22	perceived	perceive	VERB
easat-11281	131	23	usefulness	usefulness	NOUN
easat-11281	131	24	of	of	ADP
easat-11281	131	25	xai	xai	PROPN
easat-11281	131	26	.	.	PUNCT
easat-11281	131	27	"	"	PUNCT
easat-11281	132	1	this	this	PRON
easat-11281	132	2	indicates	indicate	VERB
easat-11281	132	3	that	that	SCONJ
easat-11281	132	4	auditors	auditor	NOUN
easat-11281	132	5	generally	generally	ADV
easat-11281	132	6	agree	agree	VERB
easat-11281	132	7	that	that	SCONJ
easat-11281	132	8	using	use	VERB
easat-11281	132	9	xai	xai	PROPN
easat-11281	132	10	enhances	enhance	VERB
easat-11281	132	11	the	the	DET
easat-11281	132	12	efficiency	efficiency	NOUN
easat-11281	132	13	,	,	PUNCT
easat-11281	132	14	accuracy	accuracy	NOUN
easat-11281	132	15	,	,	PUNCT
easat-11281	132	16	and	and	CCONJ
easat-11281	132	17	quality	quality	NOUN
easat-11281	132	18	of	of	ADP
easat-11281	132	19	audit	audit	NOUN
easat-11281	132	20	evidence	evidence	NOUN
easat-11281	132	21	.	.	PUNCT
easat-11281	133	1	the	the	DET
easat-11281	133	2	fourth	fourth	ADJ
easat-11281	133	3	factor	factor	NOUN
easat-11281	133	4	,	,	PUNCT
easat-11281	133	5	including	include	VERB
easat-11281	133	6	variables	variables	PROPN
easat-11281	133	7	fc1	fc1	PROPN
easat-11281	133	8	–	–	PUNCT
easat-11281	133	9	fc7	fc7	NOUN
easat-11281	133	10	,	,	PUNCT
easat-11281	133	11	has	have	VERB
easat-11281	133	12	loadings	loading	NOUN
easat-11281	133	13	between	between	ADP
easat-11281	133	14	0.689	0.689	NUM
easat-11281	133	15	and	and	CCONJ
easat-11281	133	16	0.768	0.768	NUM
easat-11281	133	17	,	,	PUNCT
easat-11281	133	18	representing	represent	VERB
easat-11281	133	19	"	"	PUNCT
easat-11281	133	20	organizational	organizational	ADJ
easat-11281	133	21	support	support	NOUN
easat-11281	133	22	.	.	PUNCT
easat-11281	133	23	"	"	PUNCT
easat-11281	134	1	this	this	PRON
easat-11281	134	2	demonstrates	demonstrate	VERB
easat-11281	134	3	strong	strong	ADJ
easat-11281	134	4	agreement	agreement	NOUN
easat-11281	134	5	among	among	ADP
easat-11281	134	6	respondents	respondent	NOUN
easat-11281	134	7	regarding	regard	VERB
easat-11281	134	8	the	the	DET
easat-11281	134	9	role	role	NOUN
easat-11281	134	10	of	of	ADP
easat-11281	134	11	policies	policy	NOUN
easat-11281	134	12	,	,	PUNCT
easat-11281	134	13	resources	resource	NOUN
easat-11281	134	14	,	,	PUNCT
easat-11281	134	15	and	and	CCONJ
easat-11281	134	16	the	the	DET
easat-11281	134	17	work	work	NOUN
easat-11281	134	18	environment	environment	NOUN
easat-11281	134	19	in	in	ADP
easat-11281	134	20	promoting	promote	VERB
easat-11281	134	21	xai	xai	PROPN
easat-11281	134	22	adoption	adoption	NOUN
easat-11281	134	23	.	.	PUNCT
easat-11281	135	1	the	the	DET
easat-11281	135	2	fact	fact	NOUN
easat-11281	135	3	that	that	SCONJ
easat-11281	135	4	all	all	DET
easat-11281	135	5	observed	observe	VERB
easat-11281	135	6	variables	variable	NOUN
easat-11281	135	7	load	load	VERB
easat-11281	135	8	on	on	ADP
easat-11281	135	9	their	their	PRON
easat-11281	135	10	expected	expect	VERB
easat-11281	135	11	factors	factor	NOUN
easat-11281	135	12	without	without	ADP
easat-11281	135	13	significant	significant	ADJ
easat-11281	135	14	cross	cross	NOUN
easat-11281	135	15	-	-	NOUN
easat-11281	135	16	loadings	loading	NOUN
easat-11281	135	17	(	(	PUNCT
easat-11281	135	18	>	>	X
easat-11281	135	19	0.4	0.4	NUM
easat-11281	135	20	)	)	PUNCT
easat-11281	135	21	demonstrates	demonstrate	VERB
easat-11281	135	22	a	a	DET
easat-11281	135	23	clearly	clearly	ADV
easat-11281	135	24	discriminant	discriminant	ADJ
easat-11281	135	25	factor	factor	NOUN
easat-11281	135	26	structure	structure	NOUN
easat-11281	135	27	,	,	PUNCT
easat-11281	135	28	ensuring	ensure	VERB
easat-11281	135	29	high	high	ADJ
easat-11281	135	30	reliability	reliability	NOUN
easat-11281	135	31	and	and	CCONJ
easat-11281	135	32	satisfactory	satisfactory	ADJ
easat-11281	135	33	convergent	convergent	NOUN
easat-11281	135	34	validity	validity	NOUN
easat-11281	135	35	.	.	PUNCT
easat-11281	136	1	consequently	consequently	ADV
easat-11281	136	2	,	,	PUNCT
easat-11281	136	3	the	the	DET
easat-11281	136	4	efa	efa	PROPN
easat-11281	136	5	results	result	NOUN
easat-11281	136	6	confirm	confirm	VERB
easat-11281	136	7	that	that	SCONJ
easat-11281	136	8	the	the	DET
easat-11281	136	9	measurement	measurement	NOUN
easat-11281	136	10	model	model	NOUN
easat-11281	136	11	of	of	ADP
easat-11281	136	12	this	this	DET
easat-11281	136	13	study	study	NOUN
easat-11281	136	14	is	be	AUX
easat-11281	136	15	well	well	ADV
easat-11281	136	16	-	-	PUNCT
easat-11281	136	17	suited	suit	VERB
easat-11281	136	18	to	to	ADP
easat-11281	136	19	the	the	DET
easat-11281	136	20	empirical	empirical	ADJ
easat-11281	136	21	data	datum	NOUN
easat-11281	136	22	,	,	PUNCT
easat-11281	136	23	providing	provide	VERB
easat-11281	136	24	a	a	DET
easat-11281	136	25	solid	solid	ADJ
easat-11281	136	26	foundation	foundation	NOUN
easat-11281	136	27	for	for	ADP
easat-11281	136	28	subsequent	subsequent	ADJ
easat-11281	136	29	confirmatory	confirmatory	NOUN
easat-11281	136	30	factor	factor	NOUN
easat-11281	136	31	analysis	analysis	NOUN
easat-11281	136	32	(	(	PUNCT
easat-11281	136	33	cfa	cfa	NOUN
easat-11281	136	34	)	)	PUNCT
easat-11281	136	35	and	and	CCONJ
easat-11281	136	36	structural	structural	ADJ
easat-11281	136	37	equation	equation	NOUN
easat-11281	136	38	modeling	modeling	NOUN
easat-11281	136	39	(	(	PUNCT
easat-11281	136	40	sem	sem	NOUN
easat-11281	136	41	)	)	PUNCT
easat-11281	136	42	,	,	PUNCT
easat-11281	136	43	thereby	thereby	ADV
easat-11281	136	44	clarifying	clarify	VERB
easat-11281	136	45	the	the	DET
easat-11281	136	46	factors	factor	NOUN
easat-11281	136	47	influencing	influence	VERB
easat-11281	136	48	auditors	auditor	NOUN
easat-11281	136	49	’	'	PUNCT
easat-11281	136	50	acceptance	acceptance	NOUN
easat-11281	136	51	of	of	ADP
easat-11281	136	52	xai	xai	PROPN
easat-11281	136	53	in	in	ADP
easat-11281	136	54	vietnam	vietnam	PROPN
easat-11281	136	55	.	.	PUNCT
easat-11281	136	56	table	table	NOUN
easat-11281	136	57	5	5	NUM
easat-11281	136	58	.	.	SYM
easat-11281	136	59	88	88	NUM
easat-11281	136	60	edelweiss	edelweiss	PROPN
easat-11281	136	61	applied	apply	VERB
easat-11281	136	62	science	science	NOUN
easat-11281	136	63	and	and	CCONJ
easat-11281	136	64	technology	technology	NOUN
easat-11281	136	65	issn	issn	PROPN
easat-11281	136	66	:	:	PUNCT
easat-11281	136	67	2576	2576	NUM
easat-11281	136	68	-	-	SYM
easat-11281	136	69	8484	8484	NUM
easat-11281	136	70	vol	vol	NOUN
easat-11281	136	71	.	.	PROPN
easat-11281	137	1	9	9	NUM
easat-11281	137	2	,	,	PUNCT
easat-11281	137	3	no	no	INTJ
easat-11281	137	4	.	.	NOUN
easat-11281	137	5	12	12	NUM
easat-11281	137	6	:	:	PUNCT
easat-11281	137	7	81	81	NUM
easat-11281	137	8	-	-	SYM
easat-11281	137	9	92	92	NUM
easat-11281	137	10	,	,	PUNCT
easat-11281	137	11	2025	2025	NUM
easat-11281	137	12	doi	doi	NOUN
easat-11281	137	13	:	:	PUNCT
easat-11281	137	14	10.55214/2576	10.55214/2576	NUM
easat-11281	137	15	-	-	SYM
easat-11281	137	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	138	1	©	©	ADP
easat-11281	138	2	2025	2025	NUM
easat-11281	138	3	by	by	ADP
easat-11281	138	4	the	the	DET
easat-11281	138	5	authors	author	NOUN
easat-11281	138	6	;	;	PUNCT
easat-11281	138	7	licensee	licensee	PROPN
easat-11281	138	8	learning	learn	VERB
easat-11281	138	9	gate	gate	PROPN
easat-11281	138	10	results	result	NOUN
easat-11281	138	11	of	of	ADP
easat-11281	138	12	linear	linear	ADJ
easat-11281	138	13	regression	regression	NOUN
easat-11281	138	14	analysis	analysis	NOUN
easat-11281	138	15	.	.	PUNCT
easat-11281	139	1	model	model	NOUN
easat-11281	139	2	r	r	NOUN
easat-11281	139	3	r	r	NOUN
easat-11281	139	4	square	square	ADJ
easat-11281	139	5	adjusted	adjust	VERB
easat-11281	139	6	r	r	NOUN
easat-11281	139	7	square	square	ADJ
easat-11281	139	8	std	std	NOUN
easat-11281	139	9	.	.	PUNCT
easat-11281	139	10	error	error	NOUN
easat-11281	139	11	of	of	ADP
easat-11281	139	12	the	the	DET
easat-11281	139	13	estimate	estimate	NOUN
easat-11281	139	14	durbin	durbin	NOUN
easat-11281	139	15	-	-	PUNCT
easat-11281	139	16	watson	watson	PROPN
easat-11281	139	17	1	1	NUM
easat-11281	139	18	0.865	0.865	NUM
easat-11281	139	19	0.748	0.748	NUM
easat-11281	139	20	0.745	0.745	NUM
easat-11281	139	21	0.56286	0.56286	NUM
easat-11281	139	22	2.068	2.068	NUM
easat-11281	139	23	the	the	DET
easat-11281	139	24	results	result	NOUN
easat-11281	139	25	of	of	ADP
easat-11281	139	26	the	the	DET
easat-11281	139	27	linear	linear	ADJ
easat-11281	139	28	regression	regression	NOUN
easat-11281	139	29	analysis	analysis	NOUN
easat-11281	139	30	presented	present	VERB
easat-11281	139	31	in	in	ADP
easat-11281	139	32	table	table	NOUN
easat-11281	139	33	5	5	NUM
easat-11281	139	34	indicate	indicate	VERB
easat-11281	139	35	that	that	SCONJ
easat-11281	139	36	the	the	DET
easat-11281	139	37	model	model	NOUN
easat-11281	139	38	has	have	VERB
easat-11281	139	39	a	a	DET
easat-11281	139	40	correlation	correlation	NOUN
easat-11281	139	41	coefficient	coefficient	NOUN
easat-11281	139	42	of	of	ADP
easat-11281	139	43	r	r	NOUN
easat-11281	139	44	=	=	PUNCT
easat-11281	139	45	0.865	0.865	NUM
easat-11281	139	46	,	,	PUNCT
easat-11281	139	47	reflecting	reflect	VERB
easat-11281	139	48	a	a	DET
easat-11281	139	49	strong	strong	ADJ
easat-11281	139	50	relationship	relationship	NOUN
easat-11281	139	51	between	between	ADP
easat-11281	139	52	the	the	DET
easat-11281	139	53	independent	independent	ADJ
easat-11281	139	54	variables	variable	NOUN
easat-11281	139	55	and	and	CCONJ
easat-11281	139	56	the	the	DET
easat-11281	139	57	dependent	dependent	ADJ
easat-11281	139	58	variable	variable	NOUN
easat-11281	139	59	.	.	PUNCT
easat-11281	140	1	the	the	DET
easat-11281	140	2	r²	r²	NOUN
easat-11281	140	3	=	=	NOUN
easat-11281	140	4	0.748	0.748	NUM
easat-11281	140	5	and	and	CCONJ
easat-11281	140	6	adjusted	adjust	VERB
easat-11281	140	7	r²	r²	NOUN
easat-11281	140	8	=	=	SYM
easat-11281	140	9	0.745	0.745	NUM
easat-11281	140	10	values	value	NOUN
easat-11281	140	11	suggest	suggest	VERB
easat-11281	140	12	that	that	SCONJ
easat-11281	140	13	the	the	DET
easat-11281	140	14	model	model	NOUN
easat-11281	140	15	explains	explain	VERB
easat-11281	140	16	approximately	approximately	ADV
easat-11281	140	17	74.5	74.5	NUM
easat-11281	140	18	%	%	NOUN
easat-11281	140	19	of	of	ADP
easat-11281	140	20	the	the	DET
easat-11281	140	21	variance	variance	NOUN
easat-11281	140	22	in	in	ADP
easat-11281	140	23	the	the	DET
easat-11281	140	24	intention	intention	NOUN
easat-11281	140	25	to	to	PART
easat-11281	140	26	use	use	VERB
easat-11281	140	27	xai	xai	PROPN
easat-11281	140	28	,	,	PUNCT
easat-11281	140	29	demonstrating	demonstrate	VERB
easat-11281	140	30	that	that	SCONJ
easat-11281	140	31	the	the	DET
easat-11281	140	32	selected	select	VERB
easat-11281	140	33	factors	factor	NOUN
easat-11281	140	34	have	have	VERB
easat-11281	140	35	strong	strong	ADJ
easat-11281	140	36	predictive	predictive	ADJ
easat-11281	140	37	power	power	NOUN
easat-11281	140	38	and	and	CCONJ
easat-11281	140	39	are	be	AUX
easat-11281	140	40	well	well	ADV
easat-11281	140	41	-	-	PUNCT
easat-11281	140	42	suited	suit	VERB
easat-11281	140	43	to	to	ADP
easat-11281	140	44	the	the	DET
easat-11281	140	45	research	research	NOUN
easat-11281	140	46	context	context	NOUN
easat-11281	140	47	.	.	PUNCT
easat-11281	141	1	the	the	DET
easat-11281	141	2	standard	standard	ADJ
easat-11281	141	3	error	error	NOUN
easat-11281	141	4	of	of	ADP
easat-11281	141	5	the	the	DET
easat-11281	141	6	estimate	estimate	NOUN
easat-11281	141	7	=	=	SYM
easat-11281	141	8	0.56286	0.56286	NUM
easat-11281	141	9	,	,	PUNCT
easat-11281	141	10	which	which	PRON
easat-11281	141	11	is	be	AUX
easat-11281	141	12	relatively	relatively	ADV
easat-11281	141	13	low	low	ADJ
easat-11281	141	14	,	,	PUNCT
easat-11281	141	15	confirms	confirm	VERB
easat-11281	141	16	the	the	DET
easat-11281	141	17	model	model	NOUN
easat-11281	141	18	’s	’s	PART
easat-11281	141	19	high	high	ADJ
easat-11281	141	20	accuracy	accuracy	NOUN
easat-11281	141	21	in	in	ADP
easat-11281	141	22	predicting	predict	VERB
easat-11281	141	23	the	the	DET
easat-11281	141	24	mean	mean	ADJ
easat-11281	141	25	value	value	NOUN
easat-11281	141	26	of	of	ADP
easat-11281	141	27	the	the	DET
easat-11281	141	28	dependent	dependent	ADJ
easat-11281	141	29	variable	variable	NOUN
easat-11281	141	30	.	.	PUNCT
easat-11281	142	1	in	in	ADP
easat-11281	142	2	addition	addition	NOUN
easat-11281	142	3	,	,	PUNCT
easat-11281	142	4	the	the	DET
easat-11281	142	5	durbin	durbin	ADJ
easat-11281	142	6	-	-	PUNCT
easat-11281	142	7	watson	watson	NOUN
easat-11281	142	8	coefficient	coefficient	NOUN
easat-11281	142	9	=	=	PROPN
easat-11281	142	10	2.068	2.068	NUM
easat-11281	142	11	,	,	PUNCT
easat-11281	142	12	which	which	PRON
easat-11281	142	13	falls	fall	VERB
easat-11281	142	14	within	within	ADP
easat-11281	142	15	the	the	DET
easat-11281	142	16	acceptable	acceptable	ADJ
easat-11281	142	17	range	range	NOUN
easat-11281	142	18	,	,	PUNCT
easat-11281	142	19	indicates	indicate	VERB
easat-11281	142	20	no	no	DET
easat-11281	142	21	autocorrelation	autocorrelation	NOUN
easat-11281	142	22	among	among	ADP
easat-11281	142	23	the	the	DET
easat-11281	142	24	residuals	residual	NOUN
easat-11281	142	25	,	,	PUNCT
easat-11281	142	26	thereby	thereby	ADV
easat-11281	142	27	ensuring	ensure	VERB
easat-11281	142	28	the	the	DET
easat-11281	142	29	independence	independence	NOUN
easat-11281	142	30	of	of	ADP
easat-11281	142	31	errors	error	NOUN
easat-11281	142	32	and	and	CCONJ
easat-11281	142	33	the	the	DET
easat-11281	142	34	reliability	reliability	NOUN
easat-11281	142	35	of	of	ADP
easat-11281	142	36	the	the	DET
easat-11281	142	37	regression	regression	NOUN
easat-11281	142	38	results	result	NOUN
easat-11281	142	39	.	.	PUNCT
easat-11281	143	1	overall	overall	ADV
easat-11281	143	2	,	,	PUNCT
easat-11281	143	3	these	these	DET
easat-11281	143	4	findings	finding	NOUN
easat-11281	143	5	confirm	confirm	VERB
easat-11281	143	6	that	that	SCONJ
easat-11281	143	7	the	the	DET
easat-11281	143	8	linear	linear	ADJ
easat-11281	143	9	regression	regression	NOUN
easat-11281	143	10	model	model	NOUN
easat-11281	143	11	is	be	AUX
easat-11281	143	12	both	both	CCONJ
easat-11281	143	13	appropriate	appropriate	ADJ
easat-11281	143	14	and	and	CCONJ
easat-11281	143	15	practically	practically	ADV
easat-11281	143	16	meaningful	meaningful	ADJ
easat-11281	143	17	.	.	PUNCT
easat-11281	144	1	they	they	PRON
easat-11281	144	2	reveal	reveal	VERB
easat-11281	144	3	that	that	SCONJ
easat-11281	144	4	factors	factor	NOUN
easat-11281	144	5	related	relate	VERB
easat-11281	144	6	to	to	ADP
easat-11281	144	7	usefulness	usefulness	NOUN
easat-11281	144	8	,	,	PUNCT
easat-11281	144	9	ease	ease	NOUN
easat-11281	144	10	of	of	ADP
easat-11281	144	11	use	use	NOUN
easat-11281	144	12	,	,	PUNCT
easat-11281	144	13	transparency	transparency	NOUN
easat-11281	144	14	and	and	CCONJ
easat-11281	144	15	security	security	NOUN
easat-11281	144	16	,	,	PUNCT
easat-11281	144	17	and	and	CCONJ
easat-11281	144	18	organizational	organizational	ADJ
easat-11281	144	19	support	support	NOUN
easat-11281	144	20	have	have	VERB
easat-11281	144	21	significant	significant	ADJ
easat-11281	144	22	impacts	impact	NOUN
easat-11281	144	23	on	on	ADP
easat-11281	144	24	auditors	auditor	NOUN
easat-11281	144	25	’	’	PART
easat-11281	144	26	acceptance	acceptance	NOUN
easat-11281	144	27	and	and	CCONJ
easat-11281	144	28	intention	intention	NOUN
easat-11281	144	29	to	to	PART
easat-11281	144	30	use	use	VERB
easat-11281	144	31	xai	xai	PROPN
easat-11281	144	32	in	in	ADP
easat-11281	144	33	vietnam	vietnam	PROPN
easat-11281	144	34	.	.	PUNCT
easat-11281	145	1	this	this	PRON
easat-11281	145	2	provides	provide	VERB
easat-11281	145	3	an	an	DET
easat-11281	145	4	important	important	ADJ
easat-11281	145	5	foundation	foundation	NOUN
easat-11281	145	6	for	for	ADP
easat-11281	145	7	auditing	auditing	NOUN
easat-11281	145	8	firms	firm	NOUN
easat-11281	145	9	and	and	CCONJ
easat-11281	145	10	regulatory	regulatory	ADJ
easat-11281	145	11	bodies	body	NOUN
easat-11281	145	12	to	to	PART
easat-11281	145	13	develop	develop	VERB
easat-11281	145	14	effective	effective	ADJ
easat-11281	145	15	digital	digital	ADJ
easat-11281	145	16	transformation	transformation	NOUN
easat-11281	145	17	strategies	strategy	NOUN
easat-11281	145	18	aimed	aim	VERB
easat-11281	145	19	at	at	ADP
easat-11281	145	20	enhancing	enhance	VERB
easat-11281	145	21	the	the	DET
easat-11281	145	22	capability	capability	NOUN
easat-11281	145	23	to	to	PART
easat-11281	145	24	integrate	integrate	VERB
easat-11281	145	25	explainable	explainable	ADJ
easat-11281	145	26	artificial	artificial	ADJ
easat-11281	145	27	intelligence	intelligence	NOUN
easat-11281	145	28	into	into	ADP
easat-11281	145	29	modern	modern	ADJ
easat-11281	145	30	auditing	auditing	NOUN
easat-11281	145	31	practices	practice	NOUN
easat-11281	145	32	.	.	PUNCT
easat-11281	146	1	table	table	NOUN
easat-11281	146	2	6	6	NUM
easat-11281	146	3	.	.	PUNCT
easat-11281	147	1	results	result	NOUN
easat-11281	147	2	of	of	ADP
easat-11281	147	3	the	the	DET
easat-11281	147	4	model	model	NOUN
easat-11281	147	5	fit	fit	ADJ
easat-11281	147	6	test	test	NOUN
easat-11281	147	7	for	for	ADP
easat-11281	147	8	the	the	DET
easat-11281	147	9	regression	regression	NOUN
easat-11281	147	10	model	model	NOUN
easat-11281	147	11	.	.	PUNCT
easat-11281	148	1	model	model	PROPN
easat-11281	148	2	sum	sum	NOUN
easat-11281	148	3	of	of	ADP
easat-11281	148	4	squares	square	NOUN
easat-11281	148	5	df	df	PROPN
easat-11281	148	6	mean	mean	PROPN
easat-11281	148	7	square	square	PROPN
easat-11281	148	8	f	f	PROPN
easat-11281	148	9	sig	sig	PROPN
easat-11281	148	10	.	.	PROPN
easat-11281	149	1	1	1	NUM
easat-11281	149	2	regression	regression	VERB
easat-11281	149	3	324.398	324.398	NUM
easat-11281	149	4	4	4	NUM
easat-11281	149	5	81.100	81.100	NUM
easat-11281	149	6	255.984	255.984	NUM
easat-11281	149	7	0.000	0.000	NUM
easat-11281	149	8	residual	residual	ADJ
easat-11281	149	9	109.301	109.301	NUM
easat-11281	149	10	345	345	NUM
easat-11281	149	11	0.317	0.317	NUM
easat-11281	149	12	total	total	ADJ
easat-11281	149	13	433.699	433.699	NUM
easat-11281	149	14	349	349	NUM
easat-11281	149	15	the	the	DET
easat-11281	149	16	results	result	NOUN
easat-11281	149	17	of	of	ADP
easat-11281	149	18	the	the	DET
easat-11281	149	19	model	model	NOUN
easat-11281	149	20	fit	fit	PROPN
easat-11281	149	21	test	test	NOUN
easat-11281	149	22	indicate	indicate	VERB
easat-11281	149	23	an	an	DET
easat-11281	149	24	f	f	NOUN
easat-11281	149	25	-	-	PUNCT
easat-11281	149	26	value	value	NOUN
easat-11281	149	27	of	of	ADP
easat-11281	149	28	255.984	255.984	NUM
easat-11281	149	29	with	with	ADP
easat-11281	149	30	a	a	DET
easat-11281	149	31	significance	significance	NOUN
easat-11281	149	32	level	level	NOUN
easat-11281	149	33	sig	sig	NOUN
easat-11281	149	34	.	.	PUNCT
easat-11281	150	1	=	=	PUNCT
easat-11281	150	2	0.000	0.000	NUM
easat-11281	150	3	<	<	X
easat-11281	150	4	0.05	0.05	NUM
easat-11281	150	5	,	,	PUNCT
easat-11281	150	6	confirming	confirm	VERB
easat-11281	150	7	that	that	SCONJ
easat-11281	150	8	the	the	DET
easat-11281	150	9	linear	linear	ADJ
easat-11281	150	10	regression	regression	NOUN
easat-11281	150	11	model	model	NOUN
easat-11281	150	12	is	be	AUX
easat-11281	150	13	statistically	statistically	ADV
easat-11281	150	14	significant	significant	ADJ
easat-11281	150	15	and	and	CCONJ
easat-11281	150	16	well	well	ADV
easat-11281	150	17	-	-	PUNCT
easat-11281	150	18	fitted	fit	VERB
easat-11281	150	19	.	.	PUNCT
easat-11281	151	1	this	this	PRON
easat-11281	151	2	implies	imply	VERB
easat-11281	151	3	that	that	SCONJ
easat-11281	151	4	at	at	ADV
easat-11281	151	5	least	least	ADJ
easat-11281	151	6	one	one	NUM
easat-11281	151	7	of	of	ADP
easat-11281	151	8	the	the	DET
easat-11281	151	9	four	four	NUM
easat-11281	151	10	independent	independent	ADJ
easat-11281	151	11	variables	variable	NOUN
easat-11281	151	12	has	have	VERB
easat-11281	151	13	a	a	DET
easat-11281	151	14	significant	significant	ADJ
easat-11281	151	15	impact	impact	NOUN
easat-11281	151	16	on	on	ADP
easat-11281	151	17	the	the	DET
easat-11281	151	18	dependent	dependent	ADJ
easat-11281	151	19	variable	variable	NOUN
easat-11281	151	20	,	,	PUNCT
easat-11281	151	21	auditors	auditor	NOUN
easat-11281	151	22	’	’	PART
easat-11281	151	23	intention	intention	NOUN
easat-11281	151	24	to	to	PART
easat-11281	151	25	adopt	adopt	VERB
easat-11281	151	26	xai	xai	PROPN
easat-11281	151	27	.	.	PUNCT
easat-11281	152	1	the	the	DET
easat-11281	152	2	sum	sum	NOUN
easat-11281	152	3	of	of	ADP
easat-11281	152	4	squares	square	NOUN
easat-11281	152	5	for	for	ADP
easat-11281	152	6	regression	regression	NOUN
easat-11281	152	7	is	be	AUX
easat-11281	152	8	324.398	324.398	NUM
easat-11281	152	9	,	,	PUNCT
easat-11281	152	10	accounting	account	VERB
easat-11281	152	11	for	for	ADP
easat-11281	152	12	a	a	DET
easat-11281	152	13	substantial	substantial	ADJ
easat-11281	152	14	proportion	proportion	NOUN
easat-11281	152	15	of	of	ADP
easat-11281	152	16	the	the	DET
easat-11281	152	17	total	total	ADJ
easat-11281	152	18	sum	sum	NOUN
easat-11281	152	19	of	of	ADP
easat-11281	152	20	squares	square	NOUN
easat-11281	152	21	,	,	PUNCT
easat-11281	152	22	which	which	PRON
easat-11281	152	23	is	be	AUX
easat-11281	152	24	433.699	433.699	NUM
easat-11281	152	25	,	,	PUNCT
easat-11281	152	26	suggesting	suggest	VERB
easat-11281	152	27	that	that	SCONJ
easat-11281	152	28	most	most	ADJ
easat-11281	152	29	of	of	ADP
easat-11281	152	30	the	the	DET
easat-11281	152	31	variance	variance	NOUN
easat-11281	152	32	in	in	ADP
easat-11281	152	33	the	the	DET
easat-11281	152	34	intention	intention	NOUN
easat-11281	152	35	to	to	PART
easat-11281	152	36	use	use	VERB
easat-11281	152	37	xai	xai	PROPN
easat-11281	152	38	is	be	AUX
easat-11281	152	39	explained	explain	VERB
easat-11281	152	40	by	by	ADP
easat-11281	152	41	the	the	DET
easat-11281	152	42	factors	factor	NOUN
easat-11281	152	43	included	include	VERB
easat-11281	152	44	in	in	ADP
easat-11281	152	45	the	the	DET
easat-11281	152	46	model	model	NOUN
easat-11281	152	47	,	,	PUNCT
easat-11281	152	48	consistent	consistent	ADJ
easat-11281	152	49	with	with	ADP
easat-11281	152	50	the	the	DET
easat-11281	152	51	high	high	ADJ
easat-11281	152	52	r²	r²	NOUN
easat-11281	152	53	value	value	NOUN
easat-11281	152	54	reported	report	VERB
easat-11281	152	55	in	in	ADP
easat-11281	152	56	table	table	NOUN
easat-11281	152	57	5	5	NUM
easat-11281	152	58	.	.	PUNCT
easat-11281	153	1	these	these	DET
easat-11281	153	2	results	result	NOUN
easat-11281	153	3	affirm	affirm	NOUN
easat-11281	153	4	that	that	SCONJ
easat-11281	153	5	the	the	DET
easat-11281	153	6	research	research	NOUN
easat-11281	153	7	model	model	NOUN
easat-11281	153	8	,	,	PUNCT
easat-11281	153	9	developed	develop	VERB
easat-11281	153	10	on	on	ADP
easat-11281	153	11	a	a	DET
easat-11281	153	12	strong	strong	ADJ
easat-11281	153	13	theoretical	theoretical	ADJ
easat-11281	153	14	foundation	foundation	NOUN
easat-11281	153	15	,	,	PUNCT
easat-11281	153	16	demonstrates	demonstrate	VERB
easat-11281	153	17	good	good	ADJ
easat-11281	153	18	empirical	empirical	ADJ
easat-11281	153	19	validity	validity	NOUN
easat-11281	153	20	and	and	CCONJ
easat-11281	153	21	accurately	accurately	ADV
easat-11281	153	22	reflects	reflect	VERB
easat-11281	153	23	the	the	DET
easat-11281	153	24	key	key	ADJ
easat-11281	153	25	determinants	determinant	NOUN
easat-11281	153	26	influencing	influence	VERB
easat-11281	153	27	auditors	auditor	NOUN
easat-11281	153	28	’	'	PUNCT
easat-11281	153	29	acceptance	acceptance	NOUN
easat-11281	153	30	of	of	ADP
easat-11281	153	31	xai	xai	PROPN
easat-11281	153	32	.	.	PUNCT
easat-11281	154	1	in	in	ADP
easat-11281	154	2	other	other	ADJ
easat-11281	154	3	words	word	NOUN
easat-11281	154	4	,	,	PUNCT
easat-11281	154	5	incorporating	incorporate	VERB
easat-11281	154	6	factors	factor	NOUN
easat-11281	154	7	such	such	ADJ
easat-11281	154	8	as	as	ADP
easat-11281	154	9	perceived	perceive	VERB
easat-11281	154	10	usefulness	usefulness	NOUN
easat-11281	154	11	,	,	PUNCT
easat-11281	154	12	perceived	perceive	VERB
easat-11281	154	13	ease	ease	NOUN
easat-11281	154	14	of	of	ADP
easat-11281	154	15	use	use	NOUN
easat-11281	154	16	,	,	PUNCT
easat-11281	154	17	transparency	transparency	NOUN
easat-11281	154	18	,	,	PUNCT
easat-11281	154	19	security	security	NOUN
easat-11281	154	20	,	,	PUNCT
easat-11281	154	21	and	and	CCONJ
easat-11281	154	22	organizational	organizational	ADJ
easat-11281	154	23	support	support	NOUN
easat-11281	154	24	provides	provide	VERB
easat-11281	154	25	a	a	DET
easat-11281	154	26	comprehensive	comprehensive	ADJ
easat-11281	154	27	and	and	CCONJ
easat-11281	154	28	meaningful	meaningful	ADJ
easat-11281	154	29	explanation	explanation	NOUN
easat-11281	154	30	of	of	ADP
easat-11281	154	31	auditors	auditor	NOUN
easat-11281	154	32	’	’	PART
easat-11281	154	33	intention	intention	NOUN
easat-11281	154	34	to	to	PART
easat-11281	154	35	adopt	adopt	VERB
easat-11281	154	36	xai	xai	PROPN
easat-11281	154	37	in	in	ADP
easat-11281	154	38	vietnam	vietnam	PROPN
easat-11281	154	39	.	.	PUNCT
easat-11281	155	1	this	this	PRON
easat-11281	155	2	forms	form	VERB
easat-11281	155	3	a	a	DET
easat-11281	155	4	robust	robust	ADJ
easat-11281	155	5	foundation	foundation	NOUN
easat-11281	155	6	for	for	ADP
easat-11281	155	7	practical	practical	ADJ
easat-11281	155	8	implementation	implementation	NOUN
easat-11281	155	9	and	and	CCONJ
easat-11281	155	10	policy	policy	NOUN
easat-11281	155	11	formulation	formulation	NOUN
easat-11281	155	12	aimed	aim	VERB
easat-11281	155	13	at	at	ADP
easat-11281	155	14	promoting	promote	VERB
easat-11281	155	15	digital	digital	ADJ
easat-11281	155	16	transformation	transformation	NOUN
easat-11281	155	17	within	within	ADP
easat-11281	155	18	the	the	DET
easat-11281	155	19	auditing	auditing	NOUN
easat-11281	155	20	sector	sector	NOUN
easat-11281	155	21	.	.	PUNCT
easat-11281	156	1	table	table	NOUN
easat-11281	156	2	7	7	NUM
easat-11281	156	3	.	.	PUNCT
easat-11281	157	1	results	result	NOUN
easat-11281	157	2	of	of	ADP
easat-11281	157	3	the	the	DET
easat-11281	157	4	multiple	multiple	ADJ
easat-11281	157	5	regression	regression	NOUN
easat-11281	157	6	model	model	NOUN
easat-11281	157	7	.	.	PUNCT
easat-11281	158	1	model	model	PROPN
easat-11281	158	2	unstandardized	unstandardized	ADJ
easat-11281	158	3	coefficients	coefficient	NOUN
easat-11281	158	4	standardized	standardize	VERB
easat-11281	158	5	t	t	PROPN
easat-11281	158	6	sig	sig	PROPN
easat-11281	158	7	.	.	PUNCT
easat-11281	159	1	collinearity	collinearity	PROPN
easat-11281	159	2	statistics	statistic	NOUN
easat-11281	159	3	b	b	NOUN
easat-11281	159	4	std	std	PROPN
easat-11281	159	5	.	.	NOUN
easat-11281	159	6	error	error	NOUN
easat-11281	159	7	beta	beta	NOUN
easat-11281	159	8	tolerance	tolerance	NOUN
easat-11281	159	9	vif	vif	NOUN
easat-11281	159	10	1	1	NUM
easat-11281	159	11	(	(	PUNCT
easat-11281	159	12	constant	constant	ADJ
easat-11281	159	13	)	)	PUNCT
easat-11281	159	14	-0.560	-0.560	PUNCT
easat-11281	159	15	0.116	0.116	NUM
easat-11281	159	16	-4.848	-4.848	NUM
easat-11281	159	17	0.000	0.000	NUM
easat-11281	159	18	m	m	PROPN
easat-11281	159	19	-	-	PUNCT
easat-11281	159	20	pu	pu	PROPN
easat-11281	159	21	0.293	0.293	NUM
easat-11281	159	22	0.030	0.030	NUM
easat-11281	159	23	0.292	0.292	NUM
easat-11281	159	24	9.591	9.591	NUM
easat-11281	159	25	0.000	0.000	NUM
easat-11281	159	26	0.789	0.789	NUM
easat-11281	159	27	1.268	1.268	NUM
easat-11281	159	28	m	m	NOUN
easat-11281	159	29	-	-	ADJ
easat-11281	159	30	peou	peou	ADV
easat-11281	159	31	0.305	0.305	NUM
easat-11281	159	32	0.032	0.032	NUM
easat-11281	159	33	0.304	0.304	NUM
easat-11281	159	34	9.637	9.637	NUM
easat-11281	159	35	0.000	0.000	NUM
easat-11281	159	36	0.732	0.732	NUM
easat-11281	159	37	1.366	1.366	NUM
easat-11281	159	38	89	89	NUM
easat-11281	159	39	edelweiss	edelweiss	PROPN
easat-11281	159	40	applied	apply	VERB
easat-11281	159	41	science	science	NOUN
easat-11281	159	42	and	and	CCONJ
easat-11281	159	43	technology	technology	NOUN
easat-11281	159	44	issn	issn	PROPN
easat-11281	159	45	:	:	PUNCT
easat-11281	159	46	2576	2576	NUM
easat-11281	159	47	-	-	SYM
easat-11281	159	48	8484	8484	NUM
easat-11281	159	49	vol	vol	NOUN
easat-11281	159	50	.	.	PROPN
easat-11281	160	1	9	9	NUM
easat-11281	160	2	,	,	PUNCT
easat-11281	160	3	no	no	INTJ
easat-11281	160	4	.	.	NOUN
easat-11281	160	5	12	12	NUM
easat-11281	160	6	:	:	PUNCT
easat-11281	160	7	81	81	NUM
easat-11281	160	8	-	-	SYM
easat-11281	160	9	92	92	NUM
easat-11281	160	10	,	,	PUNCT
easat-11281	160	11	2025	2025	NUM
easat-11281	160	12	doi	doi	NOUN
easat-11281	160	13	:	:	PUNCT
easat-11281	160	14	10.55214/2576	10.55214/2576	NUM
easat-11281	160	15	-	-	SYM
easat-11281	160	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	161	1	©	©	ADP
easat-11281	161	2	2025	2025	NUM
easat-11281	161	3	by	by	ADP
easat-11281	161	4	the	the	DET
easat-11281	161	5	authors	author	NOUN
easat-11281	161	6	;	;	PUNCT
easat-11281	161	7	licensee	licensee	PROPN
easat-11281	161	8	learning	learn	VERB
easat-11281	161	9	gate	gate	PROPN
easat-11281	161	10	m	m	PROPN
easat-11281	161	11	-	-	PUNCT
easat-11281	161	12	tr	tr	NOUN
easat-11281	161	13	0.306	0.306	NUM
easat-11281	161	14	0.031	0.031	NUM
easat-11281	161	15	0.307	0.307	NUM
easat-11281	161	16	9.922	9.922	NUM
easat-11281	161	17	0.000	0.000	NUM
easat-11281	161	18	0.762	0.762	NUM
easat-11281	161	19	1.312	1.312	NUM
easat-11281	161	20	m	m	PROPN
easat-11281	161	21	-	-	PUNCT
easat-11281	161	22	fc	fc	PROPN
easat-11281	161	23	0.286	0.286	NUM
easat-11281	161	24	0.033	0.033	NUM
easat-11281	161	25	0.280	0.280	NUM
easat-11281	161	26	8.718	8.718	NUM
easat-11281	161	27	0.000	0.000	NUM
easat-11281	161	28	0.709	0.709	NUM
easat-11281	161	29	1.140	1.140	NUM
easat-11281	161	30	the	the	DET
easat-11281	161	31	multiple	multiple	ADJ
easat-11281	161	32	regression	regression	NOUN
easat-11281	161	33	results	result	NOUN
easat-11281	161	34	presented	present	VERB
easat-11281	161	35	in	in	ADP
easat-11281	161	36	table	table	NOUN
easat-11281	161	37	7	7	NUM
easat-11281	161	38	indicate	indicate	VERB
easat-11281	161	39	that	that	SCONJ
easat-11281	161	40	all	all	DET
easat-11281	161	41	four	four	NUM
easat-11281	161	42	independent	independent	ADJ
easat-11281	161	43	variables	variable	NOUN
easat-11281	161	44	have	have	VERB
easat-11281	161	45	positive	positive	ADJ
easat-11281	161	46	standardized	standardized	ADJ
easat-11281	161	47	beta	beta	ADJ
easat-11281	161	48	coefficients	coefficient	NOUN
easat-11281	161	49	and	and	CCONJ
easat-11281	161	50	are	be	AUX
easat-11281	161	51	statistically	statistically	ADV
easat-11281	161	52	significant	significant	ADJ
easat-11281	161	53	at	at	ADP
easat-11281	161	54	sig	sig	NOUN
easat-11281	161	55	.	.	PUNCT
easat-11281	162	1	=	=	PUNCT
easat-11281	162	2	0.000	0.000	NUM
easat-11281	162	3	<	<	X
easat-11281	162	4	0.05	0.05	NUM
easat-11281	162	5	,	,	PUNCT
easat-11281	162	6	suggesting	suggest	VERB
easat-11281	162	7	that	that	SCONJ
easat-11281	162	8	these	these	DET
easat-11281	162	9	factors	factor	NOUN
easat-11281	162	10	exert	exert	VERB
easat-11281	162	11	positive	positive	ADJ
easat-11281	162	12	and	and	CCONJ
easat-11281	162	13	meaningful	meaningful	ADJ
easat-11281	162	14	effects	effect	NOUN
easat-11281	162	15	on	on	ADP
easat-11281	162	16	auditors	auditor	NOUN
easat-11281	162	17	’	’	PART
easat-11281	162	18	intention	intention	NOUN
easat-11281	162	19	to	to	PART
easat-11281	162	20	adopt	adopt	VERB
easat-11281	162	21	xai	xai	PROPN
easat-11281	162	22	in	in	ADP
easat-11281	162	23	vietnam	vietnam	PROPN
easat-11281	162	24	.	.	PUNCT
easat-11281	163	1	specifically	specifically	ADV
easat-11281	163	2	,	,	PUNCT
easat-11281	163	3	the	the	DET
easat-11281	163	4	variable	variable	ADJ
easat-11281	163	5	xai	xai	PROPN
easat-11281	163	6	transparency	transparency	NOUN
easat-11281	163	7	and	and	CCONJ
easat-11281	163	8	security	security	NOUN
easat-11281	163	9	exhibits	exhibit	VERB
easat-11281	163	10	the	the	DET
easat-11281	163	11	highest	high	ADJ
easat-11281	163	12	impact	impact	NOUN
easat-11281	163	13	with	with	ADP
easat-11281	163	14	a	a	DET
easat-11281	163	15	beta	beta	ADJ
easat-11281	163	16	coefficient	coefficient	NOUN
easat-11281	163	17	of	of	ADP
easat-11281	163	18	0.307	0.307	NUM
easat-11281	163	19	,	,	PUNCT
easat-11281	163	20	indicating	indicate	VERB
easat-11281	163	21	that	that	SCONJ
easat-11281	163	22	the	the	DET
easat-11281	163	23	explainability	explainability	NOUN
easat-11281	163	24	,	,	PUNCT
easat-11281	163	25	traceability	traceability	NOUN
easat-11281	163	26	,	,	PUNCT
easat-11281	163	27	and	and	CCONJ
easat-11281	163	28	reliability	reliability	NOUN
easat-11281	163	29	of	of	ADP
easat-11281	163	30	xai	xai	PROPN
easat-11281	163	31	play	play	VERB
easat-11281	163	32	a	a	DET
easat-11281	163	33	pivotal	pivotal	ADJ
easat-11281	163	34	role	role	NOUN
easat-11281	163	35	in	in	ADP
easat-11281	163	36	building	build	VERB
easat-11281	163	37	professional	professional	ADJ
easat-11281	163	38	trust	trust	NOUN
easat-11281	163	39	and	and	CCONJ
easat-11281	163	40	fostering	foster	VERB
easat-11281	163	41	auditors	auditor	NOUN
easat-11281	163	42	’	'	PUNCT
easat-11281	163	43	acceptance	acceptance	NOUN
easat-11281	163	44	.	.	PUNCT
easat-11281	164	1	the	the	DET
easat-11281	164	2	next	next	ADJ
easat-11281	164	3	influential	influential	ADJ
easat-11281	164	4	factor	factor	NOUN
easat-11281	164	5	,	,	PUNCT
easat-11281	164	6	perceived	perceive	VERB
easat-11281	164	7	ease	ease	NOUN
easat-11281	164	8	of	of	ADP
easat-11281	164	9	use	use	NOUN
easat-11281	164	10	,	,	PUNCT
easat-11281	164	11	with	with	ADP
easat-11281	164	12	a	a	DET
easat-11281	164	13	beta	beta	NOUN
easat-11281	164	14	of	of	ADP
easat-11281	164	15	0.304	0.304	NUM
easat-11281	164	16	,	,	PUNCT
easat-11281	164	17	implies	imply	VERB
easat-11281	164	18	that	that	SCONJ
easat-11281	164	19	when	when	SCONJ
easat-11281	164	20	xai	xai	PROPN
easat-11281	164	21	systems	system	NOUN
easat-11281	164	22	are	be	AUX
easat-11281	164	23	user	user	NOUN
easat-11281	164	24	-	-	PUNCT
easat-11281	164	25	friendly	friendly	ADJ
easat-11281	164	26	,	,	PUNCT
easat-11281	164	27	intuitive	intuitive	ADJ
easat-11281	164	28	,	,	PUNCT
easat-11281	164	29	and	and	CCONJ
easat-11281	164	30	require	require	VERB
easat-11281	164	31	minimal	minimal	ADJ
easat-11281	164	32	technical	technical	ADJ
easat-11281	164	33	expertise	expertise	NOUN
easat-11281	164	34	,	,	PUNCT
easat-11281	164	35	auditors	auditor	NOUN
easat-11281	164	36	are	be	AUX
easat-11281	164	37	more	more	ADV
easat-11281	164	38	inclined	inclined	ADJ
easat-11281	164	39	to	to	PART
easat-11281	164	40	adopt	adopt	VERB
easat-11281	164	41	them	they	PRON
easat-11281	164	42	.	.	PUNCT
easat-11281	165	1	the	the	DET
easat-11281	165	2	variable	variable	ADJ
easat-11281	165	3	perceived	perceive	VERB
easat-11281	165	4	usefulness	usefulness	NOUN
easat-11281	165	5	,	,	PUNCT
easat-11281	165	6	with	with	ADP
easat-11281	165	7	a	a	DET
easat-11281	165	8	beta	beta	NOUN
easat-11281	165	9	of	of	ADP
easat-11281	165	10	0.292	0.292	NUM
easat-11281	165	11	,	,	PUNCT
easat-11281	165	12	highlights	highlight	VERB
easat-11281	165	13	that	that	SCONJ
easat-11281	165	14	xai	xai	PROPN
easat-11281	165	15	’s	’s	PART
easat-11281	165	16	ability	ability	NOUN
easat-11281	165	17	to	to	PART
easat-11281	165	18	enhance	enhance	VERB
easat-11281	165	19	audit	audit	NOUN
easat-11281	165	20	evidence	evidence	NOUN
easat-11281	165	21	quality	quality	NOUN
easat-11281	165	22	,	,	PUNCT
easat-11281	165	23	reduce	reduce	VERB
easat-11281	165	24	errors	error	NOUN
easat-11281	165	25	,	,	PUNCT
easat-11281	165	26	and	and	CCONJ
easat-11281	165	27	improve	improve	VERB
easat-11281	165	28	efficiency	efficiency	NOUN
easat-11281	165	29	significantly	significantly	ADV
easat-11281	165	30	motivates	motivate	VERB
easat-11281	165	31	adoption	adoption	NOUN
easat-11281	165	32	.	.	PUNCT
easat-11281	166	1	finally	finally	ADV
easat-11281	166	2	,	,	PUNCT
easat-11281	166	3	organizational	organizational	ADJ
easat-11281	166	4	support	support	NOUN
easat-11281	166	5	,	,	PUNCT
easat-11281	166	6	with	with	ADP
easat-11281	166	7	a	a	DET
easat-11281	166	8	beta	beta	NOUN
easat-11281	166	9	of	of	ADP
easat-11281	166	10	0.280	0.280	NUM
easat-11281	166	11	,	,	PUNCT
easat-11281	166	12	also	also	ADV
easat-11281	166	13	demonstrates	demonstrate	VERB
easat-11281	166	14	a	a	DET
easat-11281	166	15	meaningful	meaningful	ADJ
easat-11281	166	16	influence	influence	NOUN
easat-11281	166	17	,	,	PUNCT
easat-11281	166	18	underscoring	underscore	VERB
easat-11281	166	19	that	that	DET
easat-11281	166	20	infrastructure	infrastructure	NOUN
easat-11281	166	21	,	,	PUNCT
easat-11281	166	22	policies	policy	NOUN
easat-11281	166	23	,	,	PUNCT
easat-11281	166	24	and	and	CCONJ
easat-11281	166	25	leadership	leadership	NOUN
easat-11281	166	26	commitment	commitment	NOUN
easat-11281	166	27	serve	serve	VERB
easat-11281	166	28	as	as	ADP
easat-11281	166	29	foundational	foundational	ADJ
easat-11281	166	30	drivers	driver	NOUN
easat-11281	166	31	for	for	ADP
easat-11281	166	32	technology	technology	NOUN
easat-11281	166	33	acceptance	acceptance	NOUN
easat-11281	166	34	in	in	ADP
easat-11281	166	35	auditing	auditing	NOUN
easat-11281	166	36	.	.	PUNCT
easat-11281	167	1	moreover	moreover	ADV
easat-11281	167	2	,	,	PUNCT
easat-11281	167	3	all	all	DET
easat-11281	167	4	tolerance	tolerance	NOUN
easat-11281	167	5	values	value	NOUN
easat-11281	167	6	≥	≥	NOUN
easat-11281	167	7	0.709	0.709	NUM
easat-11281	167	8	and	and	CCONJ
easat-11281	167	9	vif	vif	NOUN
easat-11281	167	10	values	value	NOUN
easat-11281	167	11	≤	≤	NUM
easat-11281	167	12	1.366	1.366	NUM
easat-11281	167	13	fall	fall	NOUN
easat-11281	167	14	well	well	ADV
easat-11281	167	15	within	within	ADP
easat-11281	167	16	the	the	DET
easat-11281	167	17	acceptable	acceptable	ADJ
easat-11281	167	18	threshold	threshold	NOUN
easat-11281	167	19	(	(	PUNCT
easat-11281	167	20	vif	vif	X
easat-11281	167	21	<	<	X
easat-11281	167	22	2	2	NUM
easat-11281	167	23	)	)	PUNCT
easat-11281	167	24	,	,	PUNCT
easat-11281	167	25	confirming	confirm	VERB
easat-11281	167	26	the	the	DET
easat-11281	167	27	absence	absence	NOUN
easat-11281	167	28	of	of	ADP
easat-11281	167	29	multicollinearity	multicollinearity	NOUN
easat-11281	167	30	and	and	CCONJ
easat-11281	167	31	ensuring	ensure	VERB
easat-11281	167	32	the	the	DET
easat-11281	167	33	model	model	NOUN
easat-11281	167	34	’s	’s	PART
easat-11281	167	35	stability	stability	NOUN
easat-11281	167	36	and	and	CCONJ
easat-11281	167	37	reliability	reliability	NOUN
easat-11281	167	38	.	.	PUNCT
easat-11281	168	1	overall	overall	ADV
easat-11281	168	2	,	,	PUNCT
easat-11281	168	3	the	the	DET
easat-11281	168	4	regression	regression	NOUN
easat-11281	168	5	results	result	VERB
easat-11281	168	6	validate	validate	VERB
easat-11281	168	7	the	the	DET
easat-11281	168	8	proposed	propose	VERB
easat-11281	168	9	theoretical	theoretical	ADJ
easat-11281	168	10	model	model	NOUN
easat-11281	168	11	as	as	ADP
easat-11281	168	12	appropriate	appropriate	ADJ
easat-11281	168	13	within	within	ADP
easat-11281	168	14	the	the	DET
easat-11281	168	15	vietnamese	vietnamese	ADJ
easat-11281	168	16	context	context	NOUN
easat-11281	168	17	.	.	PUNCT
easat-11281	169	1	they	they	PRON
easat-11281	169	2	further	far	ADV
easat-11281	169	3	reveal	reveal	VERB
easat-11281	169	4	that	that	SCONJ
easat-11281	169	5	enhancing	enhance	VERB
easat-11281	169	6	transparency	transparency	NOUN
easat-11281	169	7	,	,	PUNCT
easat-11281	169	8	ease	ease	NOUN
easat-11281	169	9	of	of	ADP
easat-11281	169	10	use	use	NOUN
easat-11281	169	11	,	,	PUNCT
easat-11281	169	12	usefulness	usefulness	NOUN
easat-11281	169	13	,	,	PUNCT
easat-11281	169	14	and	and	CCONJ
easat-11281	169	15	organizational	organizational	ADJ
easat-11281	169	16	support	support	NOUN
easat-11281	169	17	constitutes	constitute	VERB
easat-11281	169	18	a	a	DET
easat-11281	169	19	strategic	strategic	ADJ
easat-11281	169	20	pathway	pathway	NOUN
easat-11281	169	21	to	to	ADP
easat-11281	169	22	promoting	promote	VERB
easat-11281	169	23	the	the	DET
easat-11281	169	24	acceptance	acceptance	NOUN
easat-11281	169	25	and	and	CCONJ
easat-11281	169	26	practical	practical	ADJ
easat-11281	169	27	adoption	adoption	NOUN
easat-11281	169	28	of	of	ADP
easat-11281	169	29	xai	xai	PROPN
easat-11281	169	30	in	in	ADP
easat-11281	169	31	modern	modern	ADJ
easat-11281	169	32	auditing	auditing	NOUN
easat-11281	169	33	practices	practice	NOUN
easat-11281	169	34	.	.	PUNCT
easat-11281	170	1	figure	figure	NOUN
easat-11281	170	2	2	2	NUM
easat-11281	170	3	.	.	PUNCT
easat-11281	170	4	histogram	histogram	PROPN
easat-11281	170	5	chart	chart	NOUN
easat-11281	170	6	.	.	PUNCT
easat-11281	171	1	90	90	NUM
easat-11281	171	2	edelweiss	edelweiss	PROPN
easat-11281	171	3	applied	apply	VERB
easat-11281	171	4	science	science	NOUN
easat-11281	171	5	and	and	CCONJ
easat-11281	171	6	technology	technology	NOUN
easat-11281	171	7	issn	issn	PROPN
easat-11281	171	8	:	:	PUNCT
easat-11281	171	9	2576	2576	NUM
easat-11281	171	10	-	-	SYM
easat-11281	171	11	8484	8484	NUM
easat-11281	171	12	vol	vol	NOUN
easat-11281	171	13	.	.	PROPN
easat-11281	172	1	9	9	NUM
easat-11281	172	2	,	,	PUNCT
easat-11281	172	3	no	no	INTJ
easat-11281	172	4	.	.	NOUN
easat-11281	172	5	12	12	NUM
easat-11281	172	6	:	:	PUNCT
easat-11281	172	7	81	81	NUM
easat-11281	172	8	-	-	SYM
easat-11281	172	9	92	92	NUM
easat-11281	172	10	,	,	PUNCT
easat-11281	172	11	2025	2025	NUM
easat-11281	172	12	doi	doi	NOUN
easat-11281	172	13	:	:	PUNCT
easat-11281	172	14	10.55214/2576	10.55214/2576	NUM
easat-11281	172	15	-	-	SYM
easat-11281	172	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	173	1	©	©	ADP
easat-11281	173	2	2025	2025	NUM
easat-11281	173	3	by	by	ADP
easat-11281	173	4	the	the	DET
easat-11281	173	5	authors	author	NOUN
easat-11281	173	6	;	;	PUNCT
easat-11281	173	7	licensee	licensee	PROPN
easat-11281	173	8	learning	learn	VERB
easat-11281	173	9	gate	gate	PROPN
easat-11281	173	10	figure	figure	NOUN
easat-11281	173	11	3	3	NUM
easat-11281	173	12	.	.	PUNCT
easat-11281	173	13	scatterplot	scatterplot	NOUN
easat-11281	173	14	chart	chart	NOUN
easat-11281	173	15	.	.	PUNCT
easat-11281	174	1	the	the	DET
easat-11281	174	2	regression	regression	NOUN
easat-11281	174	3	assumption	assumption	NOUN
easat-11281	174	4	tests	test	NOUN
easat-11281	174	5	,	,	PUNCT
easat-11281	174	6	illustrated	illustrate	VERB
easat-11281	174	7	through	through	ADP
easat-11281	174	8	the	the	DET
easat-11281	174	9	histogram	histogram	NOUN
easat-11281	174	10	and	and	CCONJ
easat-11281	174	11	scatterplot	scatterplot	NOUN
easat-11281	174	12	charts	chart	NOUN
easat-11281	174	13	,	,	PUNCT
easat-11281	174	14	indicate	indicate	VERB
easat-11281	174	15	that	that	SCONJ
easat-11281	174	16	the	the	DET
easat-11281	174	17	model	model	NOUN
easat-11281	174	18	satisfies	satisfy	VERB
easat-11281	174	19	the	the	DET
easat-11281	174	20	essential	essential	ADJ
easat-11281	174	21	statistical	statistical	ADJ
easat-11281	174	22	assumptions	assumption	NOUN
easat-11281	174	23	required	require	VERB
easat-11281	174	24	for	for	ADP
easat-11281	174	25	the	the	DET
easat-11281	174	26	reliability	reliability	NOUN
easat-11281	174	27	of	of	ADP
easat-11281	174	28	linear	linear	ADJ
easat-11281	174	29	regression	regression	NOUN
easat-11281	174	30	analysis	analysis	NOUN
easat-11281	174	31	.	.	PUNCT
easat-11281	175	1	specifically	specifically	ADV
easat-11281	175	2	,	,	PUNCT
easat-11281	175	3	the	the	DET
easat-11281	175	4	histogram	histogram	NOUN
easat-11281	175	5	of	of	ADP
easat-11281	175	6	standardized	standardized	ADJ
easat-11281	175	7	residuals	residual	NOUN
easat-11281	175	8	exhibits	exhibit	VERB
easat-11281	175	9	an	an	DET
easat-11281	175	10	approximately	approximately	ADV
easat-11281	175	11	normal	normal	ADJ
easat-11281	175	12	distribution	distribution	NOUN
easat-11281	175	13	,	,	PUNCT
easat-11281	175	14	with	with	ADP
easat-11281	175	15	the	the	DET
easat-11281	175	16	fitted	fit	VERB
easat-11281	175	17	curve	curve	NOUN
easat-11281	175	18	closely	closely	ADV
easat-11281	175	19	aligning	align	VERB
easat-11281	175	20	with	with	ADP
easat-11281	175	21	the	the	DET
easat-11281	175	22	observed	observe	VERB
easat-11281	175	23	frequencies	frequency	NOUN
easat-11281	175	24	,	,	PUNCT
easat-11281	176	1	a	a	DET
easat-11281	176	2	mean	mean	NOUN
easat-11281	176	3	≈	≈	PROPN
easat-11281	176	4	of	of	ADP
easat-11281	176	5	0	0	NUM
easat-11281	176	6	,	,	PUNCT
easat-11281	176	7	and	and	CCONJ
easat-11281	176	8	a	a	DET
easat-11281	176	9	standard	standard	ADJ
easat-11281	176	10	deviation	deviation	NOUN
easat-11281	176	11	≈	≈	PROPN
easat-11281	176	12	of	of	ADP
easat-11281	176	13	1	1	NUM
easat-11281	176	14	.	.	PUNCT
easat-11281	177	1	this	this	PRON
easat-11281	177	2	confirms	confirm	VERB
easat-11281	177	3	that	that	SCONJ
easat-11281	177	4	the	the	DET
easat-11281	177	5	residuals	residual	NOUN
easat-11281	177	6	follow	follow	VERB
easat-11281	177	7	a	a	DET
easat-11281	177	8	normal	normal	ADJ
easat-11281	177	9	distribution	distribution	NOUN
easat-11281	177	10	,	,	PUNCT
easat-11281	177	11	an	an	DET
easat-11281	177	12	important	important	ADJ
easat-11281	177	13	condition	condition	NOUN
easat-11281	177	14	ensuring	ensure	VERB
easat-11281	177	15	the	the	DET
easat-11281	177	16	validity	validity	NOUN
easat-11281	177	17	of	of	ADP
easat-11281	177	18	regression	regression	NOUN
easat-11281	177	19	estimates	estimate	NOUN
easat-11281	177	20	under	under	ADP
easat-11281	177	21	the	the	DET
easat-11281	177	22	ordinary	ordinary	ADJ
easat-11281	177	23	least	least	ADJ
easat-11281	177	24	squares	square	NOUN
easat-11281	177	25	method	method	NOUN
easat-11281	177	26	.	.	PUNCT
easat-11281	178	1	meanwhile	meanwhile	ADV
easat-11281	178	2	,	,	PUNCT
easat-11281	178	3	the	the	DET
easat-11281	178	4	scatterplot	scatterplot	NOUN
easat-11281	178	5	showing	show	VERB
easat-11281	178	6	the	the	DET
easat-11281	178	7	relationship	relationship	NOUN
easat-11281	178	8	between	between	ADP
easat-11281	178	9	standardized	standardized	ADJ
easat-11281	178	10	residuals	residual	NOUN
easat-11281	178	11	and	and	CCONJ
easat-11281	178	12	predicted	predict	VERB
easat-11281	178	13	values	value	NOUN
easat-11281	178	14	reveals	reveal	VERB
easat-11281	178	15	data	data	NOUN
easat-11281	178	16	points	point	NOUN
easat-11281	178	17	randomly	randomly	ADV
easat-11281	178	18	dispersed	disperse	VERB
easat-11281	178	19	around	around	ADP
easat-11281	178	20	the	the	DET
easat-11281	178	21	horizontal	horizontal	ADJ
easat-11281	178	22	axis	axis	NOUN
easat-11281	178	23	,	,	PUNCT
easat-11281	178	24	with	with	ADP
easat-11281	178	25	no	no	DET
easat-11281	178	26	apparent	apparent	ADJ
easat-11281	178	27	pattern	pattern	NOUN
easat-11281	178	28	or	or	CCONJ
easat-11281	178	29	trend	trend	NOUN
easat-11281	178	30	.	.	PUNCT
easat-11281	179	1	this	this	PRON
easat-11281	179	2	demonstrates	demonstrate	VERB
easat-11281	179	3	that	that	SCONJ
easat-11281	179	4	the	the	DET
easat-11281	179	5	variance	variance	NOUN
easat-11281	179	6	of	of	ADP
easat-11281	179	7	the	the	DET
easat-11281	179	8	error	error	NOUN
easat-11281	179	9	terms	term	NOUN
easat-11281	179	10	is	be	AUX
easat-11281	179	11	constant	constant	ADJ
easat-11281	179	12	,	,	PUNCT
easat-11281	179	13	and	and	CCONJ
easat-11281	179	14	no	no	DET
easat-11281	179	15	signs	sign	NOUN
easat-11281	179	16	of	of	ADP
easat-11281	179	17	autocorrelation	autocorrelation	NOUN
easat-11281	179	18	or	or	CCONJ
easat-11281	179	19	violations	violation	NOUN
easat-11281	179	20	of	of	ADP
easat-11281	179	21	linearity	linearity	NOUN
easat-11281	179	22	are	be	AUX
easat-11281	179	23	observed	observe	VERB
easat-11281	179	24	.	.	PUNCT
easat-11281	180	1	in	in	ADP
easat-11281	180	2	summary	summary	NOUN
easat-11281	180	3	,	,	PUNCT
easat-11281	180	4	the	the	DET
easat-11281	180	5	graphical	graphical	ADJ
easat-11281	180	6	diagnostics	diagnostic	NOUN
easat-11281	180	7	confirm	confirm	VERB
easat-11281	180	8	that	that	SCONJ
easat-11281	180	9	the	the	DET
easat-11281	180	10	regression	regression	NOUN
easat-11281	180	11	model	model	NOUN
easat-11281	180	12	in	in	ADP
easat-11281	180	13	the	the	DET
easat-11281	180	14	study	study	NOUN
easat-11281	180	15	“	"	PUNCT
easat-11281	180	16	xai	xai	PROPN
easat-11281	180	17	in	in	ADP
easat-11281	180	18	auditing	auditing	NOUN
easat-11281	180	19	:	:	PUNCT
easat-11281	180	20	factors	factor	NOUN
easat-11281	180	21	influencing	influence	VERB
easat-11281	180	22	auditors	auditor	NOUN
easat-11281	180	23	’	'	PUNCT
easat-11281	180	24	acceptance	acceptance	NOUN
easat-11281	180	25	in	in	ADP
easat-11281	180	26	vietnam	vietnam	PROPN
easat-11281	180	27	”	"	PUNCT
easat-11281	180	28	fully	fully	ADV
easat-11281	180	29	meets	meet	VERB
easat-11281	180	30	the	the	DET
easat-11281	180	31	key	key	ADJ
easat-11281	180	32	assumptions	assumption	NOUN
easat-11281	180	33	of	of	ADP
easat-11281	180	34	multiple	multiple	ADJ
easat-11281	180	35	linear	linear	ADJ
easat-11281	180	36	regression	regression	NOUN
easat-11281	180	37	.	.	PUNCT
easat-11281	181	1	the	the	DET
easat-11281	181	2	results	result	NOUN
easat-11281	181	3	ensure	ensure	VERB
easat-11281	181	4	that	that	SCONJ
easat-11281	181	5	the	the	DET
easat-11281	181	6	estimated	estimate	VERB
easat-11281	181	7	coefficients	coefficient	NOUN
easat-11281	181	8	are	be	AUX
easat-11281	181	9	reliable	reliable	ADJ
easat-11281	181	10	and	and	CCONJ
easat-11281	181	11	provide	provide	VERB
easat-11281	181	12	strong	strong	ADJ
easat-11281	181	13	explanatory	explanatory	ADJ
easat-11281	181	14	power	power	NOUN
easat-11281	181	15	for	for	ADP
easat-11281	181	16	understanding	understand	VERB
easat-11281	181	17	the	the	DET
easat-11281	181	18	relationships	relationship	NOUN
easat-11281	181	19	among	among	ADP
easat-11281	181	20	technological	technological	ADJ
easat-11281	181	21	,	,	PUNCT
easat-11281	181	22	organizational	organizational	ADJ
easat-11281	181	23	,	,	PUNCT
easat-11281	181	24	and	and	CCONJ
easat-11281	181	25	individual	individual	ADJ
easat-11281	181	26	factors	factor	NOUN
easat-11281	181	27	shaping	shape	VERB
easat-11281	181	28	auditors	auditor	NOUN
easat-11281	181	29	’	’	PART
easat-11281	181	30	adoption	adoption	NOUN
easat-11281	181	31	of	of	ADP
easat-11281	181	32	xai	xai	PROPN
easat-11281	181	33	.	.	PROPN
easat-11281	182	1	4	4	X
easat-11281	182	2	.	.	NUM
easat-11281	182	3	conclusions	conclusion	NOUN
easat-11281	182	4	and	and	CCONJ
easat-11281	182	5	policy	policy	NOUN
easat-11281	182	6	implications	implication	NOUN
easat-11281	182	7	this	this	DET
easat-11281	182	8	study	study	NOUN
easat-11281	182	9	investigates	investigate	VERB
easat-11281	182	10	auditors	auditor	NOUN
easat-11281	182	11	’	'	PUNCT
easat-11281	182	12	acceptance	acceptance	NOUN
easat-11281	182	13	of	of	ADP
easat-11281	182	14	explainable	explainable	ADJ
easat-11281	182	15	artificial	artificial	ADJ
easat-11281	182	16	intelligence	intelligence	NOUN
easat-11281	182	17	(	(	PUNCT
easat-11281	182	18	xai	xai	PROPN
easat-11281	182	19	)	)	PUNCT
easat-11281	182	20	in	in	ADP
easat-11281	182	21	vietnam	vietnam	PROPN
easat-11281	182	22	by	by	ADP
easat-11281	182	23	integrating	integrate	VERB
easat-11281	182	24	core	core	NOUN
easat-11281	182	25	constructs	construct	NOUN
easat-11281	182	26	from	from	ADP
easat-11281	182	27	the	the	DET
easat-11281	182	28	technology	technology	NOUN
easat-11281	182	29	acceptance	acceptance	NOUN
easat-11281	182	30	literature	literature	NOUN
easat-11281	182	31	with	with	ADP
easat-11281	182	32	xai	xai	PROPN
easat-11281	182	33	-	-	PUNCT
easat-11281	182	34	specific	specific	ADJ
easat-11281	182	35	attributes	attribute	NOUN
easat-11281	182	36	and	and	CCONJ
easat-11281	182	37	organizational	organizational	ADJ
easat-11281	182	38	conditions	condition	NOUN
easat-11281	182	39	.	.	PUNCT
easat-11281	183	1	based	base	VERB
easat-11281	183	2	on	on	ADP
easat-11281	183	3	survey	survey	NOUN
easat-11281	183	4	data	datum	NOUN
easat-11281	183	5	from	from	ADP
easat-11281	183	6	350	350	NUM
easat-11281	183	7	auditors	auditor	NOUN
easat-11281	183	8	and	and	CCONJ
easat-11281	183	9	a	a	DET
easat-11281	183	10	rigorously	rigorously	ADV
easat-11281	183	11	validated	validate	VERB
easat-11281	183	12	measurement	measurement	NOUN
easat-11281	183	13	model	model	NOUN
easat-11281	183	14	,	,	PUNCT
easat-11281	183	15	the	the	DET
easat-11281	183	16	empirical	empirical	ADJ
easat-11281	183	17	results	result	NOUN
easat-11281	183	18	confirm	confirm	VERB
easat-11281	183	19	that	that	SCONJ
easat-11281	183	20	all	all	DET
easat-11281	183	21	four	four	NUM
easat-11281	183	22	examined	examine	VERB
easat-11281	183	23	factors	factor	NOUN
easat-11281	183	24	,	,	PUNCT
easat-11281	183	25	perceived	perceive	VERB
easat-11281	183	26	usefulness	usefulness	NOUN
easat-11281	183	27	,	,	PUNCT
easat-11281	183	28	perceived	perceive	VERB
easat-11281	183	29	ease	ease	NOUN
easat-11281	183	30	of	of	ADP
easat-11281	183	31	use	use	NOUN
easat-11281	183	32	,	,	PUNCT
easat-11281	183	33	perceived	perceive	VERB
easat-11281	183	34	transparency	transparency	NOUN
easat-11281	183	35	and	and	CCONJ
easat-11281	183	36	security	security	NOUN
easat-11281	183	37	,	,	PUNCT
easat-11281	183	38	and	and	CCONJ
easat-11281	183	39	organizational	organizational	ADJ
easat-11281	183	40	support	support	NOUN
easat-11281	183	41	,	,	PUNCT
easat-11281	183	42	exert	exert	VERB
easat-11281	183	43	positive	positive	ADJ
easat-11281	183	44	and	and	CCONJ
easat-11281	183	45	statistically	statistically	ADV
easat-11281	183	46	significant	significant	ADJ
easat-11281	183	47	effects	effect	NOUN
easat-11281	183	48	on	on	ADP
easat-11281	183	49	auditors	auditor	NOUN
easat-11281	183	50	’	'	PUNCT
easat-11281	183	51	behavioral	behavioral	ADJ
easat-11281	183	52	intention	intention	NOUN
easat-11281	183	53	to	to	PART
easat-11281	183	54	use	use	VERB
easat-11281	183	55	xai	xai	PROPN
easat-11281	183	56	.	.	PUNCT
easat-11281	184	1	among	among	ADP
easat-11281	184	2	these	these	PRON
easat-11281	184	3	,	,	PUNCT
easat-11281	184	4	perceived	perceive	VERB
easat-11281	184	5	transparency	transparency	NOUN
easat-11281	184	6	and	and	CCONJ
easat-11281	184	7	security	security	NOUN
easat-11281	184	8	emerge	emerge	VERB
easat-11281	184	9	as	as	ADP
easat-11281	184	10	the	the	DET
easat-11281	184	11	most	most	ADV
easat-11281	184	12	influential	influential	ADJ
easat-11281	184	13	determinants	determinant	NOUN
easat-11281	184	14	,	,	PUNCT
easat-11281	184	15	followed	follow	VERB
easat-11281	184	16	by	by	ADP
easat-11281	184	17	perceived	perceive	VERB
easat-11281	184	18	ease	ease	NOUN
easat-11281	184	19	of	of	ADP
easat-11281	184	20	use	use	NOUN
easat-11281	184	21	,	,	PUNCT
easat-11281	184	22	perceived	perceive	VERB
easat-11281	184	23	usefulness	usefulness	NOUN
easat-11281	184	24	,	,	PUNCT
easat-11281	184	25	and	and	CCONJ
easat-11281	184	26	organizational	organizational	ADJ
easat-11281	184	27	support	support	NOUN
easat-11281	184	28	.	.	PUNCT
easat-11281	185	1	these	these	DET
easat-11281	185	2	findings	finding	NOUN
easat-11281	185	3	underscore	underscore	VERB
easat-11281	185	4	that	that	SCONJ
easat-11281	185	5	,	,	PUNCT
easat-11281	185	6	in	in	ADP
easat-11281	185	7	a	a	DET
easat-11281	185	8	highly	highly	ADV
easat-11281	185	9	regulated	regulated	ADJ
easat-11281	185	10	and	and	CCONJ
easat-11281	185	11	trust	trust	NOUN
easat-11281	185	12	-	-	PUNCT
easat-11281	185	13	based	base	VERB
easat-11281	185	14	profession	profession	NOUN
easat-11281	185	15	such	such	ADJ
easat-11281	185	16	as	as	ADP
easat-11281	185	17	auditing	auditing	NOUN
easat-11281	185	18	,	,	PUNCT
easat-11281	185	19	explainability	explainability	NOUN
easat-11281	185	20	,	,	PUNCT
easat-11281	185	21	traceability	traceability	NOUN
easat-11281	185	22	,	,	PUNCT
easat-11281	185	23	and	and	CCONJ
easat-11281	185	24	reliability	reliability	NOUN
easat-11281	185	25	are	be	AUX
easat-11281	185	26	not	not	PART
easat-11281	185	27	peripheral	peripheral	ADJ
easat-11281	185	28	features	feature	NOUN
easat-11281	185	29	but	but	CCONJ
easat-11281	185	30	core	core	NOUN
easat-11281	185	31	conditions	condition	NOUN
easat-11281	185	32	for	for	ADP
easat-11281	185	33	technology	technology	NOUN
easat-11281	185	34	acceptance	acceptance	NOUN
easat-11281	185	35	.	.	PUNCT
easat-11281	186	1	91	91	NUM
easat-11281	186	2	edelweiss	edelweiss	PROPN
easat-11281	186	3	applied	apply	VERB
easat-11281	186	4	science	science	NOUN
easat-11281	186	5	and	and	CCONJ
easat-11281	186	6	technology	technology	NOUN
easat-11281	186	7	issn	issn	PROPN
easat-11281	186	8	:	:	PUNCT
easat-11281	186	9	2576	2576	NUM
easat-11281	186	10	-	-	SYM
easat-11281	186	11	8484	8484	NUM
easat-11281	186	12	vol	vol	NOUN
easat-11281	186	13	.	.	PROPN
easat-11281	187	1	9	9	NUM
easat-11281	187	2	,	,	PUNCT
easat-11281	187	3	no	no	INTJ
easat-11281	187	4	.	.	NOUN
easat-11281	187	5	12	12	NUM
easat-11281	187	6	:	:	PUNCT
easat-11281	187	7	81	81	NUM
easat-11281	187	8	-	-	SYM
easat-11281	187	9	92	92	NUM
easat-11281	187	10	,	,	PUNCT
easat-11281	187	11	2025	2025	NUM
easat-11281	187	12	doi	doi	NOUN
easat-11281	187	13	:	:	PUNCT
easat-11281	187	14	10.55214/2576	10.55214/2576	NUM
easat-11281	187	15	-	-	SYM
easat-11281	187	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	188	1	©	©	ADP
easat-11281	188	2	2025	2025	NUM
easat-11281	188	3	by	by	ADP
easat-11281	188	4	the	the	DET
easat-11281	188	5	authors	author	NOUN
easat-11281	188	6	;	;	PUNCT
easat-11281	188	7	licensee	licensee	PROPN
easat-11281	188	8	learning	learning	NOUN
easat-11281	188	9	gate	gate	VERB
easat-11281	188	10	the	the	DET
easat-11281	188	11	study	study	NOUN
easat-11281	188	12	contributes	contribute	VERB
easat-11281	188	13	to	to	ADP
easat-11281	188	14	the	the	DET
easat-11281	188	15	literature	literature	NOUN
easat-11281	188	16	in	in	ADP
easat-11281	188	17	several	several	ADJ
easat-11281	188	18	respects	respect	NOUN
easat-11281	188	19	.	.	PUNCT
easat-11281	189	1	first	first	ADV
easat-11281	189	2	,	,	PUNCT
easat-11281	189	3	it	it	PRON
easat-11281	189	4	extends	extend	VERB
easat-11281	189	5	the	the	DET
easat-11281	189	6	traditional	traditional	ADJ
easat-11281	189	7	technology	technology	NOUN
easat-11281	189	8	acceptance	acceptance	NOUN
easat-11281	189	9	model	model	NOUN
easat-11281	189	10	to	to	ADP
easat-11281	189	11	the	the	DET
easat-11281	189	12	context	context	NOUN
easat-11281	189	13	of	of	ADP
easat-11281	189	14	xai	xai	PROPN
easat-11281	189	15	-	-	PUNCT
easat-11281	189	16	enabled	enable	VERB
easat-11281	189	17	auditing	auditing	NOUN
easat-11281	189	18	,	,	PUNCT
easat-11281	189	19	thereby	thereby	ADV
easat-11281	189	20	demonstrating	demonstrate	VERB
easat-11281	189	21	that	that	SCONJ
easat-11281	189	22	classical	classical	ADJ
easat-11281	189	23	determinants	determinant	NOUN
easat-11281	189	24	of	of	ADP
easat-11281	189	25	technology	technology	NOUN
easat-11281	189	26	adoption	adoption	NOUN
easat-11281	189	27	continue	continue	VERB
easat-11281	189	28	to	to	PART
easat-11281	189	29	play	play	VERB
easat-11281	189	30	a	a	DET
easat-11281	189	31	central	central	ADJ
easat-11281	189	32	role	role	NOUN
easat-11281	189	33	when	when	SCONJ
easat-11281	189	34	auditors	auditor	NOUN
easat-11281	189	35	assess	assess	VERB
easat-11281	189	36	advanced	advanced	ADJ
easat-11281	189	37	ai	ai	PROPN
easat-11281	189	38	systems	system	NOUN
easat-11281	189	39	.	.	PUNCT
easat-11281	190	1	second	second	ADJ
easat-11281	190	2	,	,	PUNCT
easat-11281	190	3	by	by	ADP
easat-11281	190	4	explicitly	explicitly	ADV
easat-11281	190	5	incorporating	incorporate	VERB
easat-11281	190	6	perceived	perceive	VERB
easat-11281	190	7	transparency	transparency	NOUN
easat-11281	190	8	and	and	CCONJ
easat-11281	190	9	security	security	NOUN
easat-11281	190	10	,	,	PUNCT
easat-11281	190	11	as	as	ADV
easat-11281	190	12	well	well	ADV
easat-11281	190	13	as	as	ADP
easat-11281	190	14	organizational	organizational	ADJ
easat-11281	190	15	support	support	NOUN
easat-11281	190	16	,	,	PUNCT
easat-11281	190	17	the	the	DET
easat-11281	190	18	research	research	NOUN
easat-11281	190	19	provides	provide	VERB
easat-11281	190	20	a	a	DET
easat-11281	190	21	more	more	ADV
easat-11281	190	22	comprehensive	comprehensive	ADJ
easat-11281	190	23	explanation	explanation	NOUN
easat-11281	190	24	of	of	ADP
easat-11281	190	25	auditors	auditor	NOUN
easat-11281	190	26	’	’	PART
easat-11281	190	27	intention	intention	NOUN
easat-11281	190	28	to	to	PART
easat-11281	190	29	adopt	adopt	VERB
easat-11281	190	30	xai	xai	PROPN
easat-11281	190	31	,	,	PUNCT
easat-11281	190	32	bridging	bridge	VERB
easat-11281	190	33	individual	individual	ADJ
easat-11281	190	34	,	,	PUNCT
easat-11281	190	35	technological	technological	ADJ
easat-11281	190	36	,	,	PUNCT
easat-11281	190	37	and	and	CCONJ
easat-11281	190	38	organizational	organizational	ADJ
easat-11281	190	39	perspectives	perspective	NOUN
easat-11281	190	40	.	.	PUNCT
easat-11281	191	1	third	third	ADV
easat-11281	191	2	,	,	PUNCT
easat-11281	191	3	this	this	PRON
easat-11281	191	4	is	be	AUX
easat-11281	191	5	,	,	PUNCT
easat-11281	191	6	to	to	ADP
easat-11281	191	7	the	the	DET
easat-11281	191	8	best	good	ADJ
easat-11281	191	9	of	of	ADP
easat-11281	191	10	our	our	PRON
easat-11281	191	11	knowledge	knowledge	NOUN
easat-11281	191	12	,	,	PUNCT
easat-11281	191	13	one	one	NUM
easat-11281	191	14	of	of	ADP
easat-11281	191	15	the	the	DET
easat-11281	191	16	first	first	ADJ
easat-11281	191	17	empirical	empirical	ADJ
easat-11281	191	18	studies	study	NOUN
easat-11281	191	19	to	to	PART
easat-11281	191	20	provide	provide	VERB
easat-11281	191	21	systematic	systematic	ADJ
easat-11281	191	22	evidence	evidence	NOUN
easat-11281	191	23	on	on	ADP
easat-11281	191	24	auditors	auditor	NOUN
easat-11281	191	25	’	’	PART
easat-11281	191	26	acceptance	acceptance	NOUN
easat-11281	191	27	of	of	ADP
easat-11281	191	28	xai	xai	PROPN
easat-11281	191	29	in	in	ADP
easat-11281	191	30	an	an	DET
easat-11281	191	31	emerging	emerge	VERB
easat-11281	191	32	market	market	NOUN
easat-11281	191	33	context	context	NOUN
easat-11281	191	34	such	such	ADJ
easat-11281	191	35	as	as	ADP
easat-11281	191	36	vietnam	vietnam	PROPN
easat-11281	191	37	,	,	PUNCT
easat-11281	191	38	thereby	thereby	ADV
easat-11281	191	39	enriching	enrich	VERB
easat-11281	191	40	the	the	DET
easat-11281	191	41	international	international	ADJ
easat-11281	191	42	debate	debate	NOUN
easat-11281	191	43	on	on	ADP
easat-11281	191	44	digital	digital	ADJ
easat-11281	191	45	transformation	transformation	NOUN
easat-11281	191	46	in	in	ADP
easat-11281	191	47	auditing	auditing	NOUN
easat-11281	191	48	.	.	PUNCT
easat-11281	192	1	the	the	DET
easat-11281	192	2	findings	finding	NOUN
easat-11281	192	3	yield	yield	VERB
easat-11281	192	4	several	several	ADJ
easat-11281	192	5	important	important	ADJ
easat-11281	192	6	managerial	managerial	ADJ
easat-11281	192	7	implications	implication	NOUN
easat-11281	192	8	for	for	ADP
easat-11281	192	9	audit	audit	NOUN
easat-11281	192	10	firms	firm	NOUN
easat-11281	192	11	and	and	CCONJ
easat-11281	192	12	related	related	ADJ
easat-11281	192	13	stakeholders	stakeholder	NOUN
easat-11281	192	14	.	.	PUNCT
easat-11281	193	1	for	for	ADP
easat-11281	193	2	audit	audit	NOUN
easat-11281	193	3	firm	firm	ADJ
easat-11281	193	4	leaders	leader	NOUN
easat-11281	193	5	,	,	PUNCT
easat-11281	193	6	the	the	DET
easat-11281	193	7	strong	strong	ADJ
easat-11281	193	8	influence	influence	NOUN
easat-11281	193	9	of	of	ADP
easat-11281	193	10	perceived	perceive	VERB
easat-11281	193	11	transparency	transparency	NOUN
easat-11281	193	12	and	and	CCONJ
easat-11281	193	13	security	security	NOUN
easat-11281	193	14	suggests	suggest	VERB
easat-11281	193	15	that	that	SCONJ
easat-11281	193	16	xai	xai	PROPN
easat-11281	193	17	initiatives	initiative	NOUN
easat-11281	193	18	should	should	AUX
easat-11281	193	19	prioritize	prioritize	VERB
easat-11281	193	20	explainability	explainability	NOUN
easat-11281	193	21	by	by	ADP
easat-11281	193	22	design	design	NOUN
easat-11281	193	23	.	.	PUNCT
easat-11281	194	1	concretely	concretely	ADV
easat-11281	194	2	,	,	PUNCT
easat-11281	194	3	firms	firm	NOUN
easat-11281	194	4	should	should	AUX
easat-11281	194	5	select	select	VERB
easat-11281	194	6	or	or	CCONJ
easat-11281	194	7	develop	develop	VERB
easat-11281	194	8	xai	xai	PROPN
easat-11281	194	9	solutions	solution	NOUN
easat-11281	194	10	that	that	PRON
easat-11281	194	11	provide	provide	VERB
easat-11281	194	12	clear	clear	ADJ
easat-11281	194	13	,	,	PUNCT
easat-11281	194	14	audit	audit	NOUN
easat-11281	194	15	-	-	PUNCT
easat-11281	194	16	ready	ready	ADJ
easat-11281	194	17	explanations	explanation	NOUN
easat-11281	194	18	;	;	PUNCT
easat-11281	194	19	robust	robust	ADJ
easat-11281	194	20	traceability	traceability	NOUN
easat-11281	194	21	of	of	ADP
easat-11281	194	22	model	model	NOUN
easat-11281	194	23	outputs	output	NOUN
easat-11281	194	24	;	;	PUNCT
easat-11281	194	25	and	and	CCONJ
easat-11281	194	26	demonstrable	demonstrable	ADJ
easat-11281	194	27	controls	control	NOUN
easat-11281	194	28	over	over	ADP
easat-11281	194	29	data	datum	NOUN
easat-11281	194	30	integrity	integrity	NOUN
easat-11281	194	31	and	and	CCONJ
easat-11281	194	32	security	security	NOUN
easat-11281	194	33	.	.	PUNCT
easat-11281	195	1	xai	xai	PROPN
easat-11281	195	2	systems	system	NOUN
easat-11281	195	3	should	should	AUX
easat-11281	195	4	be	be	AUX
easat-11281	195	5	embedded	embed	VERB
easat-11281	195	6	within	within	ADP
easat-11281	195	7	existing	exist	VERB
easat-11281	195	8	audit	audit	NOUN
easat-11281	195	9	methodologies	methodology	NOUN
easat-11281	195	10	and	and	CCONJ
easat-11281	195	11	documentation	documentation	NOUN
easat-11281	195	12	procedures	procedure	NOUN
easat-11281	195	13	so	so	SCONJ
easat-11281	195	14	that	that	SCONJ
easat-11281	195	15	explanations	explanation	NOUN
easat-11281	195	16	can	can	AUX
easat-11281	195	17	be	be	AUX
easat-11281	195	18	directly	directly	ADV
easat-11281	195	19	linked	link	VERB
easat-11281	195	20	to	to	ADP
easat-11281	195	21	working	working	NOUN
easat-11281	195	22	papers	paper	NOUN
easat-11281	195	23	,	,	PUNCT
easat-11281	195	24	risk	risk	NOUN
easat-11281	195	25	assessments	assessment	NOUN
easat-11281	195	26	,	,	PUNCT
easat-11281	195	27	and	and	CCONJ
easat-11281	195	28	audit	audit	NOUN
easat-11281	195	29	evidence	evidence	NOUN
easat-11281	195	30	.	.	PUNCT
easat-11281	196	1	establishing	establish	VERB
easat-11281	196	2	internal	internal	ADJ
easat-11281	196	3	governance	governance	NOUN
easat-11281	196	4	frameworks	framework	NOUN
easat-11281	196	5	,	,	PUNCT
easat-11281	196	6	including	include	VERB
easat-11281	196	7	policies	policy	NOUN
easat-11281	196	8	on	on	ADP
easat-11281	196	9	model	model	NOUN
easat-11281	196	10	validation	validation	NOUN
easat-11281	196	11	,	,	PUNCT
easat-11281	196	12	documentation	documentation	NOUN
easat-11281	196	13	standards	standard	NOUN
easat-11281	196	14	,	,	PUNCT
easat-11281	196	15	and	and	CCONJ
easat-11281	196	16	accountability	accountability	NOUN
easat-11281	196	17	,	,	PUNCT
easat-11281	196	18	will	will	AUX
easat-11281	196	19	be	be	AUX
easat-11281	196	20	essential	essential	ADJ
easat-11281	196	21	for	for	ADP
easat-11281	196	22	building	building	NOUN
easat-11281	196	23	and	and	CCONJ
easat-11281	196	24	sustaining	sustain	VERB
easat-11281	196	25	auditors	auditor	NOUN
easat-11281	196	26	’	’	PART
easat-11281	196	27	trust	trust	NOUN
easat-11281	196	28	in	in	ADP
easat-11281	196	29	xai	xai	PROPN
easat-11281	196	30	.	.	PUNCT
easat-11281	197	1	second	second	ADJ
easat-11281	197	2	,	,	PUNCT
easat-11281	197	3	the	the	DET
easat-11281	197	4	significant	significant	ADJ
easat-11281	197	5	role	role	NOUN
easat-11281	197	6	of	of	ADP
easat-11281	197	7	perceived	perceive	VERB
easat-11281	197	8	ease	ease	NOUN
easat-11281	197	9	of	of	ADP
easat-11281	197	10	use	use	NOUN
easat-11281	197	11	highlights	highlight	NOUN
easat-11281	197	12	the	the	DET
easat-11281	197	13	need	need	NOUN
easat-11281	197	14	for	for	ADP
easat-11281	197	15	deliberate	deliberate	ADJ
easat-11281	197	16	investment	investment	NOUN
easat-11281	197	17	in	in	ADP
easat-11281	197	18	user	user	NOUN
easat-11281	197	19	-	-	PUNCT
easat-11281	197	20	centric	centric	ADJ
easat-11281	197	21	design	design	NOUN
easat-11281	197	22	and	and	CCONJ
easat-11281	197	23	capability	capability	NOUN
easat-11281	197	24	building	building	NOUN
easat-11281	197	25	.	.	PUNCT
easat-11281	198	1	audit	audit	NOUN
easat-11281	198	2	firms	firm	NOUN
easat-11281	198	3	should	should	AUX
easat-11281	198	4	ensure	ensure	VERB
easat-11281	198	5	that	that	SCONJ
easat-11281	198	6	xai	xai	PROPN
easat-11281	198	7	tools	tool	NOUN
easat-11281	198	8	are	be	AUX
easat-11281	198	9	intuitive	intuitive	ADJ
easat-11281	198	10	,	,	PUNCT
easat-11281	198	11	seamlessly	seamlessly	ADV
easat-11281	198	12	integrated	integrate	VERB
easat-11281	198	13	with	with	ADP
easat-11281	198	14	familiar	familiar	ADJ
easat-11281	198	15	platforms	platform	NOUN
easat-11281	198	16	,	,	PUNCT
easat-11281	198	17	and	and	CCONJ
easat-11281	198	18	supported	support	VERB
easat-11281	198	19	by	by	ADP
easat-11281	198	20	comprehensive	comprehensive	ADJ
easat-11281	198	21	manuals	manual	NOUN
easat-11281	198	22	and	and	CCONJ
easat-11281	198	23	technical	technical	ADJ
easat-11281	198	24	assistance	assistance	NOUN
easat-11281	198	25	.	.	PUNCT
easat-11281	199	1	tailored	tailor	VERB
easat-11281	199	2	training	training	NOUN
easat-11281	199	3	programs	program	NOUN
easat-11281	199	4	,	,	PUNCT
easat-11281	199	5	practical	practical	ADJ
easat-11281	199	6	workshops	workshop	NOUN
easat-11281	199	7	,	,	PUNCT
easat-11281	199	8	and	and	CCONJ
easat-11281	199	9	continuous	continuous	ADJ
easat-11281	199	10	professional	professional	ADJ
easat-11281	199	11	development	development	NOUN
easat-11281	199	12	initiatives	initiative	NOUN
easat-11281	199	13	should	should	AUX
easat-11281	199	14	be	be	AUX
easat-11281	199	15	designed	design	VERB
easat-11281	199	16	to	to	PART
easat-11281	199	17	strengthen	strengthen	VERB
easat-11281	199	18	auditors	auditor	NOUN
easat-11281	199	19	’	’	PART
easat-11281	199	20	data	datum	NOUN
easat-11281	199	21	literacy	literacy	NOUN
easat-11281	199	22	,	,	PUNCT
easat-11281	199	23	understanding	understanding	NOUN
easat-11281	199	24	of	of	ADP
easat-11281	199	25	xai	xai	PROPN
easat-11281	199	26	outputs	output	NOUN
easat-11281	199	27	,	,	PUNCT
easat-11281	199	28	and	and	CCONJ
easat-11281	199	29	ability	ability	NOUN
easat-11281	199	30	to	to	PART
easat-11281	199	31	critically	critically	ADV
easat-11281	199	32	evaluate	evaluate	VERB
easat-11281	199	33	model	model	NOUN
easat-11281	199	34	explanations	explanation	NOUN
easat-11281	199	35	.	.	PUNCT
easat-11281	200	1	such	such	ADJ
easat-11281	200	2	efforts	effort	NOUN
easat-11281	200	3	not	not	PART
easat-11281	200	4	only	only	ADV
easat-11281	200	5	reduce	reduce	VERB
easat-11281	200	6	perceived	perceive	VERB
easat-11281	200	7	effort	effort	NOUN
easat-11281	200	8	but	but	CCONJ
easat-11281	200	9	also	also	ADV
easat-11281	200	10	mitigate	mitigate	VERB
easat-11281	200	11	the	the	DET
easat-11281	200	12	risk	risk	NOUN
easat-11281	200	13	of	of	ADP
easat-11281	200	14	mechanical	mechanical	ADJ
easat-11281	200	15	reliance	reliance	NOUN
easat-11281	200	16	on	on	ADP
easat-11281	200	17	ai	ai	VERB
easat-11281	200	18	by	by	ADP
easat-11281	200	19	reinforcing	reinforce	VERB
easat-11281	200	20	professional	professional	ADJ
easat-11281	200	21	skepticism	skepticism	NOUN
easat-11281	200	22	.	.	PUNCT
easat-11281	201	1	third	third	ADJ
easat-11281	201	2	,	,	PUNCT
easat-11281	201	3	the	the	DET
easat-11281	201	4	positive	positive	ADJ
easat-11281	201	5	effect	effect	NOUN
easat-11281	201	6	of	of	ADP
easat-11281	201	7	perceived	perceive	VERB
easat-11281	201	8	usefulness	usefulness	NOUN
easat-11281	201	9	implies	imply	VERB
easat-11281	201	10	that	that	SCONJ
easat-11281	201	11	xai	xai	PROPN
easat-11281	201	12	deployment	deployment	NOUN
easat-11281	201	13	strategies	strategy	NOUN
easat-11281	201	14	should	should	AUX
easat-11281	201	15	clearly	clearly	ADV
easat-11281	201	16	communicate	communicate	VERB
easat-11281	201	17	and	and	CCONJ
easat-11281	201	18	demonstrate	demonstrate	VERB
easat-11281	201	19	performance	performance	NOUN
easat-11281	201	20	benefits	benefit	NOUN
easat-11281	201	21	.	.	PUNCT
easat-11281	202	1	pilot	pilot	NOUN
easat-11281	202	2	projects	project	NOUN
easat-11281	202	3	in	in	ADP
easat-11281	202	4	high	high	ADJ
easat-11281	202	5	-	-	PUNCT
easat-11281	202	6	risk	risk	NOUN
easat-11281	202	7	or	or	CCONJ
easat-11281	202	8	data	datum	NOUN
easat-11281	202	9	-	-	PUNCT
easat-11281	202	10	intensive	intensive	ADJ
easat-11281	202	11	areas	area	NOUN
easat-11281	202	12	can	can	AUX
easat-11281	202	13	be	be	AUX
easat-11281	202	14	used	use	VERB
easat-11281	202	15	to	to	PART
easat-11281	202	16	showcase	showcase	VERB
easat-11281	202	17	how	how	SCONJ
easat-11281	202	18	xai	xai	PROPN
easat-11281	202	19	enhances	enhance	VERB
easat-11281	202	20	anomaly	anomaly	NOUN
easat-11281	202	21	detection	detection	NOUN
easat-11281	202	22	,	,	PUNCT
easat-11281	202	23	improves	improve	VERB
easat-11281	202	24	audit	audit	NOUN
easat-11281	202	25	evidence	evidence	NOUN
easat-11281	202	26	quality	quality	NOUN
easat-11281	202	27	,	,	PUNCT
easat-11281	202	28	and	and	CCONJ
easat-11281	202	29	increases	increase	VERB
easat-11281	202	30	the	the	DET
easat-11281	202	31	efficiency	efficiency	NOUN
easat-11281	202	32	of	of	ADP
easat-11281	202	33	analytical	analytical	ADJ
easat-11281	202	34	procedures	procedure	NOUN
easat-11281	202	35	.	.	PUNCT
easat-11281	203	1	communicating	communicate	VERB
easat-11281	203	2	successful	successful	ADJ
easat-11281	203	3	use	use	NOUN
easat-11281	203	4	cases	case	NOUN
easat-11281	203	5	and	and	CCONJ
easat-11281	203	6	embedding	embed	VERB
easat-11281	203	7	xai	xai	PROPN
easat-11281	203	8	outputs	output	NOUN
easat-11281	203	9	into	into	ADP
easat-11281	203	10	key	key	ADJ
easat-11281	203	11	decision	decision	NOUN
easat-11281	203	12	points	point	NOUN
easat-11281	203	13	in	in	ADP
easat-11281	203	14	the	the	DET
easat-11281	203	15	audit	audit	NOUN
easat-11281	203	16	process	process	NOUN
easat-11281	203	17	will	will	AUX
easat-11281	203	18	help	help	VERB
easat-11281	203	19	auditors	auditor	NOUN
easat-11281	203	20	internalize	internalize	VERB
easat-11281	203	21	the	the	DET
easat-11281	203	22	value	value	NOUN
easat-11281	203	23	proposition	proposition	NOUN
easat-11281	203	24	of	of	ADP
easat-11281	203	25	xai	xai	PROPN
easat-11281	203	26	and	and	CCONJ
easat-11281	203	27	translate	translate	PROPN
easat-11281	203	28	perceived	perceive	VERB
easat-11281	203	29	usefulness	usefulness	NOUN
easat-11281	203	30	into	into	ADP
easat-11281	203	31	actual	actual	ADJ
easat-11281	203	32	usage	usage	NOUN
easat-11281	203	33	.	.	PUNCT
easat-11281	204	1	fourth	fourth	ADJ
easat-11281	204	2	,	,	PUNCT
easat-11281	204	3	the	the	DET
easat-11281	204	4	importance	importance	NOUN
easat-11281	204	5	of	of	ADP
easat-11281	204	6	organizational	organizational	ADJ
easat-11281	204	7	support	support	NOUN
easat-11281	204	8	indicates	indicate	VERB
easat-11281	204	9	that	that	SCONJ
easat-11281	204	10	xai	xai	PROPN
easat-11281	204	11	adoption	adoption	NOUN
easat-11281	204	12	is	be	AUX
easat-11281	204	13	not	not	PART
easat-11281	204	14	merely	merely	ADV
easat-11281	204	15	a	a	DET
easat-11281	204	16	technical	technical	ADJ
easat-11281	204	17	choice	choice	NOUN
easat-11281	204	18	but	but	CCONJ
easat-11281	204	19	a	a	DET
easat-11281	204	20	strategic	strategic	ADJ
easat-11281	204	21	and	and	CCONJ
easat-11281	204	22	cultural	cultural	ADJ
easat-11281	204	23	one	one	NUM
easat-11281	204	24	.	.	PUNCT
easat-11281	205	1	top	top	ADJ
easat-11281	205	2	management	management	NOUN
easat-11281	205	3	commitment	commitment	NOUN
easat-11281	205	4	,	,	PUNCT
easat-11281	205	5	adequate	adequate	ADJ
easat-11281	205	6	budget	budget	NOUN
easat-11281	205	7	allocation	allocation	NOUN
easat-11281	205	8	,	,	PUNCT
easat-11281	205	9	robust	robust	ADJ
easat-11281	205	10	it	it	PRON
easat-11281	205	11	and	and	CCONJ
easat-11281	205	12	data	datum	NOUN
easat-11281	205	13	infrastructure	infrastructure	NOUN
easat-11281	205	14	,	,	PUNCT
easat-11281	205	15	and	and	CCONJ
easat-11281	205	16	alignment	alignment	NOUN
easat-11281	205	17	of	of	ADP
easat-11281	205	18	performance	performance	NOUN
easat-11281	205	19	evaluation	evaluation	NOUN
easat-11281	205	20	systems	system	NOUN
easat-11281	205	21	with	with	ADP
easat-11281	205	22	digital	digital	ADJ
easat-11281	205	23	innovation	innovation	NOUN
easat-11281	205	24	goals	goal	NOUN
easat-11281	205	25	are	be	AUX
easat-11281	205	26	critical	critical	ADJ
easat-11281	205	27	enablers	enabler	NOUN
easat-11281	205	28	.	.	PUNCT
easat-11281	206	1	firms	firm	NOUN
easat-11281	206	2	should	should	AUX
easat-11281	206	3	incorporate	incorporate	VERB
easat-11281	206	4	xai	xai	PROPN
easat-11281	206	5	into	into	ADP
easat-11281	206	6	their	their	PRON
easat-11281	206	7	strategic	strategic	ADJ
easat-11281	206	8	digital	digital	ADJ
easat-11281	206	9	transformation	transformation	NOUN
easat-11281	206	10	roadmaps	roadmap	NOUN
easat-11281	206	11	,	,	PUNCT
easat-11281	206	12	update	update	VERB
easat-11281	206	13	internal	internal	ADJ
easat-11281	206	14	policies	policy	NOUN
easat-11281	206	15	and	and	CCONJ
easat-11281	206	16	methodologies	methodology	NOUN
easat-11281	206	17	to	to	PART
easat-11281	206	18	formally	formally	ADV
easat-11281	206	19	recognize	recognize	VERB
easat-11281	206	20	xai	xai	PROPN
easat-11281	206	21	-	-	PUNCT
easat-11281	206	22	based	base	VERB
easat-11281	206	23	procedures	procedure	NOUN
easat-11281	206	24	,	,	PUNCT
easat-11281	206	25	and	and	CCONJ
easat-11281	206	26	foster	foster	VERB
easat-11281	206	27	an	an	DET
easat-11281	206	28	innovative	innovative	ADJ
easat-11281	206	29	culture	culture	NOUN
easat-11281	206	30	that	that	PRON
easat-11281	206	31	encourages	encourage	VERB
easat-11281	206	32	experimentation	experimentation	NOUN
easat-11281	206	33	,	,	PUNCT
easat-11281	206	34	knowledge	knowledge	NOUN
easat-11281	206	35	sharing	sharing	NOUN
easat-11281	206	36	,	,	PUNCT
easat-11281	206	37	and	and	CCONJ
easat-11281	206	38	cross	cross	ADJ
easat-11281	206	39	-	-	ADJ
easat-11281	206	40	functional	functional	ADJ
easat-11281	206	41	collaboration	collaboration	NOUN
easat-11281	206	42	between	between	ADP
easat-11281	206	43	auditors	auditor	NOUN
easat-11281	206	44	,	,	PUNCT
easat-11281	206	45	data	datum	NOUN
easat-11281	206	46	scientists	scientist	NOUN
easat-11281	206	47	,	,	PUNCT
easat-11281	206	48	and	and	CCONJ
easat-11281	206	49	it	it	PRON
easat-11281	206	50	specialists	specialist	VERB
easat-11281	206	51	.	.	PUNCT
easat-11281	207	1	for	for	ADP
easat-11281	207	2	regulators	regulator	NOUN
easat-11281	207	3	and	and	CCONJ
easat-11281	207	4	professional	professional	ADJ
easat-11281	207	5	bodies	body	NOUN
easat-11281	207	6	,	,	PUNCT
easat-11281	207	7	the	the	DET
easat-11281	207	8	results	result	NOUN
easat-11281	207	9	suggest	suggest	VERB
easat-11281	207	10	that	that	SCONJ
easat-11281	207	11	guidance	guidance	NOUN
easat-11281	207	12	and	and	CCONJ
easat-11281	207	13	standards	standard	NOUN
easat-11281	207	14	specifically	specifically	ADV
easat-11281	207	15	addressing	address	VERB
easat-11281	207	16	xai	xai	PROPN
easat-11281	207	17	in	in	ADP
easat-11281	207	18	auditing	auditing	NOUN
easat-11281	207	19	are	be	AUX
easat-11281	207	20	urgently	urgently	ADV
easat-11281	207	21	needed	need	VERB
easat-11281	207	22	.	.	PUNCT
easat-11281	208	1	clear	clear	ADJ
easat-11281	208	2	expectations	expectation	NOUN
easat-11281	208	3	regarding	regard	VERB
easat-11281	208	4	documentation	documentation	NOUN
easat-11281	208	5	of	of	ADP
easat-11281	208	6	aigenerated	aigenerated	ADJ
easat-11281	208	7	evidence	evidence	NOUN
easat-11281	208	8	,	,	PUNCT
easat-11281	208	9	model	model	NOUN
easat-11281	208	10	validation	validation	NOUN
easat-11281	208	11	,	,	PUNCT
easat-11281	208	12	explainability	explainability	NOUN
easat-11281	208	13	requirements	requirement	NOUN
easat-11281	208	14	,	,	PUNCT
easat-11281	208	15	and	and	CCONJ
easat-11281	208	16	ethical	ethical	ADJ
easat-11281	208	17	use	use	NOUN
easat-11281	208	18	of	of	ADP
easat-11281	208	19	ai	ai	NOUN
easat-11281	208	20	will	will	AUX
easat-11281	208	21	provide	provide	VERB
easat-11281	208	22	an	an	DET
easat-11281	208	23	institutional	institutional	ADJ
easat-11281	208	24	framework	framework	NOUN
easat-11281	208	25	that	that	PRON
easat-11281	208	26	both	both	DET
easat-11281	208	27	safeguards	safeguard	NOUN
easat-11281	208	28	audit	audit	VERB
easat-11281	208	29	quality	quality	NOUN
easat-11281	208	30	and	and	CCONJ
easat-11281	208	31	encourages	encourage	VERB
easat-11281	208	32	responsible	responsible	ADJ
easat-11281	208	33	innovation	innovation	NOUN
easat-11281	208	34	.	.	PUNCT
easat-11281	209	1	professional	professional	ADJ
easat-11281	209	2	associations	association	NOUN
easat-11281	209	3	can	can	AUX
easat-11281	209	4	play	play	VERB
easat-11281	209	5	a	a	DET
easat-11281	209	6	pivotal	pivotal	ADJ
easat-11281	209	7	role	role	NOUN
easat-11281	209	8	by	by	ADP
easat-11281	209	9	developing	develop	VERB
easat-11281	209	10	training	training	NOUN
easat-11281	209	11	modules	module	NOUN
easat-11281	209	12	,	,	PUNCT
easat-11281	209	13	practice	practice	NOUN
easat-11281	209	14	guidelines	guideline	NOUN
easat-11281	209	15	,	,	PUNCT
easat-11281	209	16	and	and	CCONJ
easat-11281	209	17	certification	certification	NOUN
easat-11281	209	18	programs	program	NOUN
easat-11281	209	19	focusing	focus	VERB
easat-11281	209	20	on	on	ADP
easat-11281	209	21	ai	ai	NOUN
easat-11281	209	22	and	and	CCONJ
easat-11281	209	23	xai	xai	PROPN
easat-11281	209	24	in	in	ADP
easat-11281	209	25	auditing	auditing	NOUN
easat-11281	209	26	,	,	PUNCT
easat-11281	209	27	thereby	thereby	ADV
easat-11281	209	28	supporting	support	VERB
easat-11281	209	29	the	the	DET
easat-11281	209	30	profession	profession	NOUN
easat-11281	209	31	’s	’s	PART
easat-11281	209	32	transition	transition	NOUN
easat-11281	209	33	toward	toward	ADP
easat-11281	209	34	data	data	NOUN
easat-11281	209	35	-	-	PUNCT
easat-11281	209	36	driven	drive	VERB
easat-11281	209	37	,	,	PUNCT
easat-11281	209	38	technology	technology	NOUN
easat-11281	209	39	-	-	PUNCT
easat-11281	209	40	enabled	enable	VERB
easat-11281	209	41	assurance	assurance	NOUN
easat-11281	209	42	.	.	PUNCT
easat-11281	210	1	finally	finally	ADV
easat-11281	210	2	,	,	PUNCT
easat-11281	210	3	while	while	SCONJ
easat-11281	210	4	this	this	DET
easat-11281	210	5	study	study	NOUN
easat-11281	210	6	provides	provide	VERB
easat-11281	210	7	robust	robust	ADJ
easat-11281	210	8	empirical	empirical	ADJ
easat-11281	210	9	evidence	evidence	NOUN
easat-11281	210	10	,	,	PUNCT
easat-11281	210	11	it	it	PRON
easat-11281	210	12	is	be	AUX
easat-11281	210	13	subject	subject	ADJ
easat-11281	210	14	to	to	ADP
easat-11281	210	15	certain	certain	ADJ
easat-11281	210	16	limitations	limitation	NOUN
easat-11281	210	17	that	that	PRON
easat-11281	210	18	open	open	VERB
easat-11281	210	19	avenues	avenue	NOUN
easat-11281	210	20	for	for	ADP
easat-11281	210	21	future	future	ADJ
easat-11281	210	22	research	research	NOUN
easat-11281	210	23	.	.	PUNCT
easat-11281	211	1	the	the	DET
easat-11281	211	2	cross	cross	ADJ
easat-11281	211	3	-	-	ADJ
easat-11281	211	4	sectional	sectional	ADJ
easat-11281	211	5	design	design	NOUN
easat-11281	211	6	does	do	AUX
easat-11281	211	7	not	not	PART
easat-11281	211	8	capture	capture	VERB
easat-11281	211	9	changes	change	NOUN
easat-11281	211	10	in	in	ADP
easat-11281	211	11	perceptions	perception	NOUN
easat-11281	211	12	over	over	ADP
easat-11281	211	13	time	time	NOUN
easat-11281	211	14	,	,	PUNCT
easat-11281	211	15	and	and	CCONJ
easat-11281	211	16	the	the	DET
easat-11281	211	17	data	datum	NOUN
easat-11281	211	18	are	be	AUX
easat-11281	211	19	limited	limit	VERB
easat-11281	211	20	to	to	ADP
easat-11281	211	21	the	the	DET
easat-11281	211	22	vietnamese	vietnamese	ADJ
easat-11281	211	23	context	context	NOUN
easat-11281	211	24	.	.	PUNCT
easat-11281	212	1	future	future	ADJ
easat-11281	212	2	studies	study	NOUN
easat-11281	212	3	could	could	AUX
easat-11281	212	4	adopt	adopt	VERB
easat-11281	212	5	longitudinal	longitudinal	ADJ
easat-11281	212	6	designs	design	NOUN
easat-11281	212	7	,	,	PUNCT
easat-11281	212	8	compare	compare	VERB
easat-11281	212	9	multiple	multiple	ADJ
easat-11281	212	10	jurisdictions	jurisdiction	NOUN
easat-11281	212	11	,	,	PUNCT
easat-11281	212	12	or	or	CCONJ
easat-11281	212	13	extend	extend	VERB
easat-11281	212	14	the	the	DET
easat-11281	212	15	model	model	NOUN
easat-11281	212	16	to	to	PART
easat-11281	212	17	include	include	VERB
easat-11281	212	18	additional	additional	ADJ
easat-11281	212	19	variables	variable	NOUN
easat-11281	212	20	such	such	ADJ
easat-11281	212	21	as	as	ADP
easat-11281	212	22	perceived	perceive	VERB
easat-11281	212	23	risk	risk	NOUN
easat-11281	212	24	,	,	PUNCT
easat-11281	212	25	ethical	ethical	ADJ
easat-11281	212	26	concerns	concern	NOUN
easat-11281	212	27	,	,	PUNCT
easat-11281	212	28	or	or	CCONJ
easat-11281	212	29	regulatory	regulatory	ADJ
easat-11281	212	30	pressure	pressure	NOUN
easat-11281	212	31	.	.	PUNCT
easat-11281	213	1	despite	despite	SCONJ
easat-11281	213	2	these	these	DET
easat-11281	213	3	limitations	limitation	NOUN
easat-11281	213	4	,	,	PUNCT
easat-11281	213	5	the	the	DET
easat-11281	213	6	present	present	ADJ
easat-11281	213	7	findings	finding	VERB
easat-11281	213	8	92	92	NUM
easat-11281	213	9	edelweiss	edelweiss	PROPN
easat-11281	213	10	applied	apply	VERB
easat-11281	213	11	science	science	NOUN
easat-11281	213	12	and	and	CCONJ
easat-11281	213	13	technology	technology	NOUN
easat-11281	213	14	issn	issn	PROPN
easat-11281	213	15	:	:	PUNCT
easat-11281	213	16	2576	2576	NUM
easat-11281	213	17	-	-	SYM
easat-11281	213	18	8484	8484	NUM
easat-11281	213	19	vol	vol	NOUN
easat-11281	213	20	.	.	PROPN
easat-11281	214	1	9	9	NUM
easat-11281	214	2	,	,	PUNCT
easat-11281	214	3	no	no	INTJ
easat-11281	214	4	.	.	NOUN
easat-11281	214	5	12	12	NUM
easat-11281	214	6	:	:	PUNCT
easat-11281	214	7	81	81	NUM
easat-11281	214	8	-	-	SYM
easat-11281	214	9	92	92	NUM
easat-11281	214	10	,	,	PUNCT
easat-11281	214	11	2025	2025	NUM
easat-11281	214	12	doi	doi	NOUN
easat-11281	214	13	:	:	PUNCT
easat-11281	214	14	10.55214/2576	10.55214/2576	NUM
easat-11281	214	15	-	-	SYM
easat-11281	214	16	8484.v9i12.11281	8484.v9i12.11281	NUM
easat-11281	215	1	©	©	ADP
easat-11281	215	2	2025	2025	NUM
easat-11281	215	3	by	by	ADP
easat-11281	215	4	the	the	DET
easat-11281	215	5	authors	author	NOUN
easat-11281	215	6	;	;	PUNCT
easat-11281	215	7	licensee	licensee	PROPN
easat-11281	215	8	learning	learn	VERB
easat-11281	215	9	gate	gate	NOUN
easat-11281	215	10	offer	offer	VERB
easat-11281	215	11	a	a	DET
easat-11281	215	12	solid	solid	ADJ
easat-11281	215	13	empirical	empirical	ADJ
easat-11281	215	14	basis	basis	NOUN
easat-11281	215	15	for	for	ADP
easat-11281	215	16	both	both	DET
easat-11281	215	17	scholars	scholar	NOUN
easat-11281	215	18	and	and	CCONJ
easat-11281	215	19	practitioners	practitioner	NOUN
easat-11281	215	20	,	,	PUNCT
easat-11281	215	21	reinforcing	reinforce	VERB
easat-11281	215	22	that	that	SCONJ
easat-11281	215	23	the	the	DET
easat-11281	215	24	successful	successful	ADJ
easat-11281	215	25	adoption	adoption	NOUN
easat-11281	215	26	of	of	ADP
easat-11281	215	27	xai	xai	PROPN
easat-11281	215	28	in	in	ADP
easat-11281	215	29	auditing	auditing	NOUN
easat-11281	215	30	requires	require	VERB
easat-11281	215	31	not	not	PART
easat-11281	215	32	only	only	ADV
easat-11281	215	33	advanced	advanced	ADJ
easat-11281	215	34	algorithms	algorithm	NOUN
easat-11281	215	35	but	but	CCONJ
easat-11281	215	36	also	also	ADV
easat-11281	215	37	transparent	transparent	ADJ
easat-11281	215	38	systems	system	NOUN
easat-11281	215	39	,	,	PUNCT
easat-11281	215	40	supportive	supportive	ADJ
easat-11281	215	41	organizations	organization	NOUN
easat-11281	215	42	,	,	PUNCT
easat-11281	215	43	and	and	CCONJ
easat-11281	215	44	continuously	continuously	ADV
easat-11281	215	45	developed	develop	VERB
easat-11281	215	46	human	human	ADJ
easat-11281	215	47	capabilities	capability	NOUN
easat-11281	215	48	.	.	PUNCT
easat-11281	216	1	transparency	transparency	NOUN
easat-11281	216	2	:	:	PUNCT
easat-11281	216	3	the	the	DET
easat-11281	216	4	authors	author	NOUN
easat-11281	216	5	confirm	confirm	VERB
easat-11281	216	6	that	that	SCONJ
easat-11281	216	7	the	the	DET
easat-11281	216	8	manuscript	manuscript	NOUN
easat-11281	216	9	is	be	AUX
easat-11281	216	10	an	an	DET
easat-11281	216	11	honest	honest	ADJ
easat-11281	216	12	,	,	PUNCT
easat-11281	216	13	accurate	accurate	ADJ
easat-11281	216	14	,	,	PUNCT
easat-11281	216	15	and	and	CCONJ
easat-11281	216	16	transparent	transparent	ADJ
easat-11281	216	17	account	account	NOUN
easat-11281	216	18	of	of	ADP
easat-11281	216	19	the	the	DET
easat-11281	216	20	study	study	NOUN
easat-11281	216	21	;	;	PUNCT
easat-11281	216	22	that	that	SCONJ
easat-11281	216	23	no	no	DET
easat-11281	216	24	vital	vital	ADJ
easat-11281	216	25	features	feature	NOUN
easat-11281	216	26	of	of	ADP
easat-11281	216	27	the	the	DET
easat-11281	216	28	study	study	NOUN
easat-11281	216	29	have	have	AUX
easat-11281	216	30	been	be	AUX
easat-11281	216	31	omitted	omit	VERB
easat-11281	216	32	;	;	PUNCT
easat-11281	216	33	and	and	CCONJ
easat-11281	216	34	that	that	SCONJ
easat-11281	216	35	any	any	DET
easat-11281	216	36	discrepancies	discrepancy	NOUN
easat-11281	216	37	from	from	ADP
easat-11281	216	38	the	the	DET
easat-11281	216	39	study	study	NOUN
easat-11281	216	40	as	as	SCONJ
easat-11281	216	41	planned	plan	VERB
easat-11281	216	42	have	have	AUX
easat-11281	216	43	been	be	AUX
easat-11281	216	44	explained	explain	VERB
easat-11281	216	45	.	.	PUNCT
easat-11281	217	1	this	this	DET
easat-11281	217	2	study	study	NOUN
easat-11281	217	3	followed	follow	VERB
easat-11281	217	4	all	all	DET
easat-11281	217	5	ethical	ethical	ADJ
easat-11281	217	6	practices	practice	NOUN
easat-11281	217	7	during	during	ADP
easat-11281	217	8	writing	writing	NOUN
easat-11281	217	9	.	.	PUNCT
easat-11281	218	1	copyright	copyright	NOUN
easat-11281	218	2	:	:	PUNCT
easat-11281	218	3	©	©	PROPN
easat-11281	218	4	2025	2025	NUM
easat-11281	218	5	by	by	ADP
easat-11281	218	6	the	the	DET
easat-11281	218	7	authors	author	NOUN
easat-11281	218	8	.	.	PUNCT
easat-11281	219	1	this	this	DET
easat-11281	219	2	article	article	NOUN
easat-11281	219	3	is	be	AUX
easat-11281	219	4	an	an	DET
easat-11281	219	5	open	open	ADJ
easat-11281	219	6	-	-	PUNCT
easat-11281	219	7	access	access	NOUN
easat-11281	219	8	article	article	NOUN
easat-11281	219	9	distributed	distribute	VERB
easat-11281	219	10	under	under	ADP
easat-11281	219	11	the	the	DET
easat-11281	219	12	terms	term	NOUN
easat-11281	219	13	and	and	CCONJ
easat-11281	219	14	conditions	condition	NOUN
easat-11281	219	15	of	of	ADP
easat-11281	219	16	the	the	DET
easat-11281	219	17	creative	creative	ADJ
easat-11281	219	18	commons	common	NOUN
easat-11281	219	19	attribution	attribution	NOUN
easat-11281	219	20	(	(	PUNCT
easat-11281	219	21	cc	cc	NOUN
easat-11281	219	22	by	by	ADP
easat-11281	219	23	)	)	PUNCT
easat-11281	219	24	license	license	NOUN
easat-11281	219	25	(	(	PUNCT
easat-11281	219	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11281	219	27	)	)	PUNCT
easat-11281	219	28	.	.	PUNCT
easat-11281	220	1	references	reference	NOUN
easat-11281	220	2	[	[	X
easat-11281	220	3	1	1	NUM
easat-11281	220	4	]	]	PUNCT
easat-11281	220	5	c.	c.	PROPN
easat-11281	220	6	zhang	zhang	PROPN
easat-11281	220	7	,	,	PUNCT
easat-11281	220	8	s.	s.	PROPN
easat-11281	220	9	cho	cho	PROPN
easat-11281	220	10	,	,	PUNCT
easat-11281	220	11	and	and	CCONJ
easat-11281	220	12	m.	m.	NOUN
easat-11281	220	13	vasarhelyi	vasarhelyi	NOUN
easat-11281	220	14	,	,	PUNCT
easat-11281	220	15	"	"	PUNCT
easat-11281	220	16	explainable	explainable	ADJ
easat-11281	220	17	artificial	artificial	ADJ
easat-11281	220	18	intelligence	intelligence	NOUN
easat-11281	220	19	(	(	PUNCT
easat-11281	220	20	xai	xai	PROPN
easat-11281	220	21	)	)	PUNCT
easat-11281	220	22	in	in	ADP
easat-11281	220	23	auditing	audit	VERB
easat-11281	220	24	,	,	PUNCT
easat-11281	220	25	"	"	PUNCT
easat-11281	220	26	international	international	ADJ
easat-11281	220	27	journal	journal	NOUN
easat-11281	220	28	of	of	ADP
easat-11281	220	29	accounting	accounting	NOUN
easat-11281	220	30	information	information	NOUN
easat-11281	220	31	systems	system	NOUN
easat-11281	220	32	,	,	PUNCT
easat-11281	220	33	vol	vol	NOUN
easat-11281	220	34	.	.	PROPN
easat-11281	220	35	46	46	NUM
easat-11281	220	36	,	,	PUNCT
easat-11281	220	37	p.	p.	NOUN
easat-11281	220	38	100572	100572	NUM
easat-11281	220	39	,	,	PUNCT
easat-11281	220	40	2022	2022	NUM
easat-11281	220	41	.	.	PUNCT
easat-11281	221	1	https://doi.org/10.1016/j.accinf.2022.100572	https://doi.org/10.1016/j.accinf.2022.100572	VERB
easat-11281	221	2	[	[	X
easat-11281	221	3	2	2	NUM
easat-11281	221	4	]	]	PUNCT
easat-11281	221	5	a.	a.	PROPN
easat-11281	221	6	b.	b.	PROPN
easat-11281	222	1	arrieta	arrieta	PROPN
easat-11281	222	2	et	et	PROPN
easat-11281	222	3	al	al	PROPN
easat-11281	222	4	.	.	PROPN
easat-11281	222	5	,	,	PUNCT
easat-11281	222	6	"	"	PUNCT
easat-11281	222	7	explainable	explainable	ADJ
easat-11281	222	8	artificial	artificial	ADJ
easat-11281	222	9	intelligence	intelligence	NOUN
easat-11281	222	10	(	(	PUNCT
easat-11281	222	11	xai	xai	PROPN
easat-11281	222	12	):	):	PUNCT
easat-11281	222	13	concepts	concept	NOUN
easat-11281	222	14	,	,	PUNCT
easat-11281	222	15	taxonomies	taxonomy	NOUN
easat-11281	222	16	,	,	PUNCT
easat-11281	222	17	opportunities	opportunity	NOUN
easat-11281	222	18	and	and	CCONJ
easat-11281	222	19	challenges	challenge	NOUN
easat-11281	222	20	toward	toward	ADP
easat-11281	222	21	responsible	responsible	ADJ
easat-11281	222	22	ai	ai	NOUN
easat-11281	222	23	,	,	PUNCT
easat-11281	222	24	"	"	PUNCT
easat-11281	222	25	information	information	NOUN
easat-11281	222	26	fusion	fusion	NOUN
easat-11281	222	27	,	,	PUNCT
easat-11281	222	28	vol	vol	NOUN
easat-11281	222	29	.	.	PROPN
easat-11281	223	1	58	58	NUM
easat-11281	223	2	,	,	PUNCT
easat-11281	223	3	pp	pp	ADJ
easat-11281	223	4	.	.	PUNCT
easat-11281	224	1	82	82	NUM
easat-11281	224	2	-	-	SYM
easat-11281	224	3	115	115	NUM
easat-11281	224	4	,	,	PUNCT
easat-11281	224	5	2020	2020	NUM
easat-11281	224	6	.	.	PUNCT
easat-11281	225	1	https://doi.org/10.1016/j.inffus.2019.12.012	https://doi.org/10.1016/j.inffus.2019.12.012	PROPN
easat-11281	225	2	[	[	X
easat-11281	225	3	3	3	X
easat-11281	225	4	]	]	X
easat-11281	225	5	v.	v.	ADP
easat-11281	225	6	ganapathy	ganapathy	PROPN
easat-11281	225	7	,	,	PUNCT
easat-11281	225	8	"	"	PUNCT
easat-11281	225	9	ai	ai	VERB
easat-11281	225	10	in	in	ADP
easat-11281	225	11	auditing	audit	VERB
easat-11281	225	12	:	:	PUNCT
easat-11281	225	13	a	a	DET
easat-11281	225	14	comprehensive	comprehensive	ADJ
easat-11281	225	15	review	review	NOUN
easat-11281	225	16	of	of	ADP
easat-11281	225	17	applications	application	NOUN
easat-11281	225	18	,	,	PUNCT
easat-11281	225	19	benefits	benefit	NOUN
easat-11281	225	20	and	and	CCONJ
easat-11281	225	21	challenges	challenge	NOUN
easat-11281	225	22	,	,	PUNCT
easat-11281	225	23	"	"	PUNCT
easat-11281	225	24	shodh	shodh	NOUN
easat-11281	225	25	sari	sari	NOUN
easat-11281	225	26	-	-	PUNCT
easat-11281	225	27	an	an	DET
easat-11281	225	28	international	international	ADJ
easat-11281	225	29	multidisciplinary	multidisciplinary	ADJ
easat-11281	225	30	journal	journal	NOUN
easat-11281	225	31	,	,	PUNCT
easat-11281	225	32	vol	vol	NOUN
easat-11281	225	33	.	.	PROPN
easat-11281	225	34	2	2	NUM
easat-11281	225	35	,	,	PUNCT
easat-11281	225	36	no	no	INTJ
easat-11281	225	37	.	.	NOUN
easat-11281	225	38	4	4	NUM
easat-11281	225	39	,	,	PUNCT
easat-11281	225	40	pp	pp	ADJ
easat-11281	225	41	.	.	PUNCT
easat-11281	226	1	328	328	NUM
easat-11281	226	2	-	-	SYM
easat-11281	226	3	343	343	NUM
easat-11281	226	4	,	,	PUNCT
easat-11281	226	5	2023	2023	NUM
easat-11281	226	6	.	.	PUNCT
easat-11281	227	1	https://doi.org/10.59231/sari7643	https://doi.org/10.59231/sari7643	NOUN
easat-11281	228	1	[	[	X
easat-11281	228	2	4	4	X
easat-11281	228	3	]	]	PUNCT
easat-11281	228	4	h.	h.	PROPN
easat-11281	228	5	al	al	PROPN
easat-11281	228	6	-	-	PUNCT
easat-11281	228	7	mawalia	mawalia	PROPN
easat-11281	228	8	,	,	PUNCT
easat-11281	228	9	y.	y.	PROPN
easat-11281	228	10	allozi	allozi	PROPN
easat-11281	228	11	,	,	PUNCT
easat-11281	228	12	a.	a.	PROPN
easat-11281	228	13	nawaiseh	nawaiseh	PROPN
easat-11281	228	14	,	,	PUNCT
easat-11281	228	15	h.	h.	PROPN
easat-11281	228	16	zaidana	zaidana	PROPN
easat-11281	228	17	,	,	PUNCT
easat-11281	228	18	a.	a.	PROPN
easat-11281	228	19	r.	r.	PROPN
easat-11281	228	20	al	al	PROPN
easat-11281	228	21	natour	natour	PROPN
easat-11281	228	22	,	,	PUNCT
easat-11281	228	23	and	and	CCONJ
easat-11281	228	24	m.	m.	NOUN
easat-11281	228	25	alshurideh	alshurideh	PROPN
easat-11281	228	26	,	,	PUNCT
easat-11281	228	27	"	"	PUNCT
easat-11281	228	28	the	the	DET
easat-11281	228	29	impact	impact	NOUN
easat-11281	228	30	of	of	ADP
easat-11281	228	31	artificial	artificial	ADJ
easat-11281	228	32	intelligence	intelligence	NOUN
easat-11281	228	33	on	on	ADP
easat-11281	228	34	the	the	DET
easat-11281	228	35	development	development	NOUN
easat-11281	228	36	of	of	ADP
easat-11281	228	37	electronic	electronic	ADJ
easat-11281	228	38	financial	financial	ADJ
easat-11281	228	39	services	service	NOUN
easat-11281	228	40	,	,	PUNCT
easat-11281	228	41	"	"	PUNCT
easat-11281	228	42	international	international	ADJ
easat-11281	228	43	journal	journal	NOUN
easat-11281	228	44	of	of	ADP
easat-11281	228	45	data	datum	NOUN
easat-11281	228	46	and	and	CCONJ
easat-11281	228	47	network	network	NOUN
easat-11281	228	48	science	science	NOUN
easat-11281	228	49	,	,	PUNCT
easat-11281	228	50	vol	vol	NOUN
easat-11281	228	51	.	.	PROPN
easat-11281	228	52	9	9	NUM
easat-11281	228	53	,	,	PUNCT
easat-11281	228	54	no	no	INTJ
easat-11281	228	55	.	.	NOUN
easat-11281	228	56	2	2	NUM
easat-11281	228	57	,	,	PUNCT
easat-11281	228	58	pp	pp	ADJ
easat-11281	228	59	.	.	PUNCT
easat-11281	229	1	317–322	317–322	NUM
easat-11281	229	2	,	,	PUNCT
easat-11281	229	3	2025	2025	NUM
easat-11281	229	4	.	.	PUNCT
easat-11281	230	1	https://doi.org/10.5267/j.ijdns.2024.8.012	https://doi.org/10.5267/j.ijdns.2024.8.012	NOUN
easat-11281	230	2	[	[	X
easat-11281	230	3	5	5	NUM
easat-11281	230	4	]	]	PUNCT
easat-11281	230	5	k.	k.	NOUN
easat-11281	230	6	rosli	rosli	PROPN
easat-11281	230	7	,	,	PUNCT
easat-11281	230	8	p.	p.	PROPN
easat-11281	230	9	yeow	yeow	PROPN
easat-11281	230	10	,	,	PUNCT
easat-11281	230	11	and	and	CCONJ
easat-11281	230	12	e.-g	e.-g	PROPN
easat-11281	230	13	.	.	PUNCT
easat-11281	231	1	siew	siew	PROPN
easat-11281	231	2	,	,	PUNCT
easat-11281	231	3	"	"	PUNCT
easat-11281	231	4	factors	factor	NOUN
easat-11281	231	5	influencing	influence	VERB
easat-11281	231	6	audit	audit	NOUN
easat-11281	231	7	technology	technology	NOUN
easat-11281	231	8	acceptance	acceptance	NOUN
easat-11281	231	9	by	by	ADP
easat-11281	231	10	audit	audit	NOUN
easat-11281	231	11	firms	firm	NOUN
easat-11281	231	12	:	:	PUNCT
easat-11281	231	13	a	a	DET
easat-11281	231	14	new	new	ADJ
easat-11281	231	15	i	i	NOUN
easat-11281	231	16	-	-	PUNCT
easat-11281	231	17	toe	toe	NOUN
easat-11281	231	18	adoption	adoption	NOUN
easat-11281	231	19	framework	framework	NOUN
easat-11281	231	20	,	,	PUNCT
easat-11281	231	21	"	"	PUNCT
easat-11281	231	22	journal	journal	NOUN
easat-11281	231	23	of	of	ADP
easat-11281	231	24	accounting	accounting	NOUN
easat-11281	231	25	and	and	CCONJ
easat-11281	231	26	auditing	auditing	NOUN
easat-11281	231	27	:	:	PUNCT
easat-11281	231	28	research	research	NOUN
easat-11281	231	29	&	&	CCONJ
easat-11281	231	30	practice	practice	NOUN
easat-11281	231	31	,	,	PUNCT
easat-11281	231	32	vol	vol	NOUN
easat-11281	231	33	.	.	PROPN
easat-11281	231	34	2012	2012	NUM
easat-11281	231	35	,	,	PUNCT
easat-11281	231	36	pp	pp	ADP
easat-11281	231	37	.	.	PUNCT
easat-11281	232	1	1–11	1–11	PROPN
easat-11281	232	2	,	,	PUNCT
easat-11281	232	3	2012	2012	NUM
easat-11281	232	4	.	.	PUNCT
easat-11281	233	1	https://doi.org/10.5171/2012.876814	https://doi.org/10.5171/2012.876814	PRON
easat-11281	234	1	[	[	X
easat-11281	234	2	6	6	NUM
easat-11281	234	3	]	]	X
easat-11281	234	4	r.	r.	PROPN
easat-11281	234	5	tiwari	tiwari	PROPN
easat-11281	234	6	,	,	PUNCT
easat-11281	234	7	"	"	PUNCT
easat-11281	234	8	explainable	explainable	ADJ
easat-11281	234	9	ai	ai	NOUN
easat-11281	234	10	(	(	PUNCT
easat-11281	234	11	xai	xai	PROPN
easat-11281	234	12	)	)	PUNCT
easat-11281	234	13	and	and	CCONJ
easat-11281	234	14	its	its	PRON
easat-11281	234	15	applications	application	NOUN
easat-11281	234	16	in	in	ADP
easat-11281	234	17	building	build	VERB
easat-11281	234	18	trust	trust	NOUN
easat-11281	234	19	and	and	CCONJ
easat-11281	234	20	understanding	understanding	NOUN
easat-11281	234	21	in	in	ADP
easat-11281	234	22	ai	ai	ADJ
easat-11281	234	23	decision	decision	NOUN
easat-11281	234	24	making	making	NOUN
easat-11281	234	25	,	,	PUNCT
easat-11281	234	26	"	"	PUNCT
easat-11281	234	27	international	international	ADJ
easat-11281	234	28	journal	journal	NOUN
easat-11281	234	29	of	of	ADP
easat-11281	234	30	scientific	scientific	ADJ
easat-11281	234	31	research	research	NOUN
easat-11281	234	32	in	in	ADP
easat-11281	234	33	engineering	engineering	NOUN
easat-11281	234	34	and	and	CCONJ
easat-11281	234	35	management	management	NOUN
easat-11281	234	36	,	,	PUNCT
easat-11281	234	37	vol	vol	NOUN
easat-11281	234	38	.	.	PROPN
easat-11281	234	39	7	7	NUM
easat-11281	234	40	,	,	PUNCT
easat-11281	234	41	no	no	INTJ
easat-11281	234	42	.	.	NOUN
easat-11281	234	43	1	1	NUM
easat-11281	234	44	,	,	PUNCT
easat-11281	234	45	2023	2023	NUM
easat-11281	234	46	.	.	PUNCT
easat-11281	235	1	https://doi.org/10.55041/ijsrem17592	https://doi.org/10.55041/ijsrem17592	NOUN
easat-11281	235	2	[	[	X
easat-11281	235	3	7	7	X
easat-11281	235	4	]	]	PUNCT
easat-11281	235	5	x.	x.	NOUN
easat-11281	235	6	chen	chen	PROPN
easat-11281	235	7	,	,	PUNCT
easat-11281	235	8	"	"	PUNCT
easat-11281	235	9	level	level	NOUN
easat-11281	235	10	of	of	ADP
easat-11281	235	11	acceptance	acceptance	NOUN
easat-11281	235	12	and	and	CCONJ
easat-11281	235	13	behavioral	behavioral	ADJ
easat-11281	235	14	intention	intention	NOUN
easat-11281	235	15	on	on	ADP
easat-11281	235	16	the	the	DET
easat-11281	235	17	use	use	NOUN
easat-11281	235	18	of	of	ADP
easat-11281	235	19	artificial	artificial	ADJ
easat-11281	235	20	intelligence	intelligence	NOUN
easat-11281	235	21	in	in	ADP
easat-11281	235	22	internal	internal	ADJ
easat-11281	235	23	audit	audit	NOUN
easat-11281	235	24	procedure	procedure	NOUN
easat-11281	235	25	,	,	PUNCT
easat-11281	235	26	"	"	PUNCT
easat-11281	235	27	international	international	ADJ
easat-11281	235	28	journal	journal	NOUN
easat-11281	235	29	of	of	ADP
easat-11281	235	30	global	global	ADJ
easat-11281	235	31	economics	economic	NOUN
easat-11281	235	32	and	and	CCONJ
easat-11281	235	33	management	management	NOUN
easat-11281	235	34	,	,	PUNCT
easat-11281	235	35	vol	vol	NOUN
easat-11281	235	36	.	.	PROPN
easat-11281	235	37	7	7	NUM
easat-11281	235	38	,	,	PUNCT
easat-11281	235	39	no	no	INTJ
easat-11281	235	40	.	.	NOUN
easat-11281	235	41	3	3	NUM
easat-11281	235	42	,	,	PUNCT
easat-11281	235	43	pp	pp	ADJ
easat-11281	235	44	.	.	PUNCT
easat-11281	236	1	287	287	NUM
easat-11281	236	2	-	-	SYM
easat-11281	236	3	292	292	NUM
easat-11281	236	4	,	,	PUNCT
easat-11281	236	5	2025	2025	NUM
easat-11281	236	6	.	.	PUNCT
easat-11281	237	1	https://doi.org/10.62051/ijgem.v7n3.32	https://doi.org/10.62051/ijgem.v7n3.32	PROPN
easat-11281	238	1	[	[	X
easat-11281	238	2	8	8	NUM
easat-11281	238	3	]	]	PUNCT
easat-11281	238	4	m.	m.	PROPN
easat-11281	238	5	b.	b.	PROPN
easat-11281	238	6	curtis	curtis	PROPN
easat-11281	238	7	and	and	CCONJ
easat-11281	238	8	e.	e.	PROPN
easat-11281	238	9	a.	a.	PROPN
easat-11281	238	10	payne	payne	PROPN
easat-11281	238	11	,	,	PUNCT
easat-11281	238	12	"	"	PUNCT
easat-11281	238	13	an	an	DET
easat-11281	238	14	examination	examination	NOUN
easat-11281	238	15	of	of	ADP
easat-11281	238	16	contextual	contextual	ADJ
easat-11281	238	17	factors	factor	NOUN
easat-11281	238	18	and	and	CCONJ
easat-11281	238	19	individual	individual	ADJ
easat-11281	238	20	characteristics	characteristic	NOUN
easat-11281	238	21	affecting	affect	VERB
easat-11281	238	22	technology	technology	NOUN
easat-11281	238	23	implementation	implementation	NOUN
easat-11281	238	24	decisions	decision	NOUN
easat-11281	238	25	in	in	ADP
easat-11281	238	26	auditing	audit	VERB
easat-11281	238	27	,	,	PUNCT
easat-11281	238	28	"	"	PUNCT
easat-11281	238	29	international	international	ADJ
easat-11281	238	30	journal	journal	NOUN
easat-11281	238	31	of	of	ADP
easat-11281	238	32	accounting	accounting	NOUN
easat-11281	238	33	information	information	NOUN
easat-11281	238	34	systems	system	NOUN
easat-11281	238	35	,	,	PUNCT
easat-11281	238	36	vol	vol	NOUN
easat-11281	238	37	.	.	PROPN
easat-11281	239	1	9	9	NUM
easat-11281	239	2	,	,	PUNCT
easat-11281	239	3	no	no	INTJ
easat-11281	239	4	.	.	NOUN
easat-11281	239	5	2	2	NUM
easat-11281	239	6	,	,	PUNCT
easat-11281	239	7	pp	pp	ADJ
easat-11281	239	8	.	.	PUNCT
easat-11281	240	1	104	104	NUM
easat-11281	240	2	-	-	SYM
easat-11281	240	3	121	121	NUM
easat-11281	240	4	,	,	PUNCT
easat-11281	240	5	2008	2008	NUM
easat-11281	240	6	.	.	PUNCT
easat-11281	241	1	https://doi.org/10.1016/j.accinf.2007.10.002	https://doi.org/10.1016/j.accinf.2007.10.002	NUM
easat-11281	242	1	[	[	X
easat-11281	242	2	9	9	NUM
easat-11281	242	3	]	]	X
easat-11281	242	4	i.	i.	NOUN
easat-11281	242	5	psychoula	psychoula	PROPN
easat-11281	242	6	,	,	PUNCT
easat-11281	242	7	a.	a.	PROPN
easat-11281	242	8	gutmann	gutmann	PROPN
easat-11281	242	9	,	,	PUNCT
easat-11281	242	10	p.	p.	PROPN
easat-11281	242	11	mainali	mainali	PROPN
easat-11281	242	12	,	,	PUNCT
easat-11281	242	13	s.	s.	PROPN
easat-11281	242	14	h.	h.	PROPN
easat-11281	242	15	lee	lee	PROPN
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easat-11281	242	17	p.	p.	PROPN
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easat-11281	242	19	,	,	PUNCT
easat-11281	242	20	and	and	CCONJ
easat-11281	242	21	f.	f.	PROPN
easat-11281	242	22	petitcolas	petitcolas	PROPN
easat-11281	242	23	,	,	PUNCT
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easat-11281	242	25	explainable	explainable	ADJ
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easat-11281	242	27	learning	learn	VERB
easat-11281	242	28	for	for	ADP
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easat-11281	242	30	detection	detection	NOUN
easat-11281	242	31	,	,	PUNCT
easat-11281	242	32	"	"	PUNCT
easat-11281	242	33	computer	computer	NOUN
easat-11281	242	34	,	,	PUNCT
easat-11281	242	35	vol	vol	NOUN
easat-11281	242	36	.	.	PROPN
easat-11281	242	37	54	54	NUM
easat-11281	242	38	,	,	PUNCT
easat-11281	242	39	no	no	INTJ
easat-11281	242	40	.	.	NOUN
easat-11281	242	41	10	10	NUM
easat-11281	242	42	,	,	PUNCT
easat-11281	242	43	pp	pp	ADJ
easat-11281	242	44	.	.	PUNCT
easat-11281	243	1	49	49	NUM
easat-11281	243	2	-	-	SYM
easat-11281	243	3	59	59	NUM
easat-11281	243	4	,	,	PUNCT
easat-11281	243	5	2021	2021	NUM
easat-11281	243	6	.	.	PUNCT
easat-11281	244	1	https://doi.org/10.1109/mc.2021.3081249	https://doi.org/10.1109/mc.2021.3081249	PROPN
easat-11281	245	1	[	[	X
easat-11281	245	2	10	10	NUM
easat-11281	245	3	]	]	X
easat-11281	245	4	i.	i.	PROPN
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easat-11281	245	6	a.	a.	PROPN
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easat-11281	245	8	a.	a.	PROPN
easat-11281	245	9	d.	d.	PROPN
easat-11281	245	10	putri	putri	PROPN
easat-11281	245	11	and	and	CCONJ
easat-11281	245	12	n.	n.	PROPN
easat-11281	246	1	g.	g.	PROPN
easat-11281	246	2	p.	p.	PROPN
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easat-11281	246	4	,	,	PUNCT
easat-11281	247	1	"	"	PUNCT
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easat-11281	247	5	,	,	PUNCT
easat-11281	247	6	emotional	emotional	ADJ
easat-11281	247	7	,	,	PUNCT
easat-11281	247	8	and	and	CCONJ
easat-11281	247	9	spiritual	spiritual	ADJ
easat-11281	247	10	intelligence	intelligence	NOUN
easat-11281	247	11	,	,	PUNCT
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easat-11281	247	14	and	and	CCONJ
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easat-11281	247	21	,	,	PUNCT
easat-11281	247	22	"	"	PUNCT
easat-11281	247	23	jurnal	jurnal	ADJ
easat-11281	247	24	ilmiah	ilmiah	PROPN
easat-11281	247	25	akuntansi	akuntansi	PROPN
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easat-11281	247	28	,	,	PUNCT
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easat-11281	247	30	.	.	PROPN
easat-11281	247	31	15	15	NUM
easat-11281	247	32	,	,	PUNCT
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easat-11281	247	34	.	.	NOUN
easat-11281	247	35	1	1	NUM
easat-11281	247	36	,	,	PUNCT
easat-11281	247	37	pp	pp	ADJ
easat-11281	247	38	.	.	PUNCT
easat-11281	247	39	8592	8592	NUM
easat-11281	247	40	,	,	PUNCT
easat-11281	247	41	2020	2020	NUM
easat-11281	247	42	.	.	PUNCT
easat-11281	248	1	https://doi.org/10.24843/jiab.2020.v15.i01.p08	https://doi.org/10.24843/jiab.2020.v15.i01.p08	PROPN
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easat-11281	249	2	11	11	NUM
easat-11281	249	3	]	]	PUNCT
easat-11281	249	4	j.	j.	PROPN
easat-11281	249	5	c.	c.	PROPN
easat-11281	249	6	nunnally	nunnally	PROPN
easat-11281	249	7	and	and	CCONJ
easat-11281	249	8	i.	i.	PROPN
easat-11281	249	9	h.	h.	PROPN
easat-11281	249	10	bernstein	bernstein	PROPN
easat-11281	249	11	,	,	PUNCT
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easat-11281	249	14	,	,	PUNCT
easat-11281	249	15	3rd	3rd	ADJ
easat-11281	249	16	ed	ed	NOUN
easat-11281	249	17	.	.	PUNCT
easat-11281	250	1	new	new	PROPN
easat-11281	250	2	york	york	PROPN
easat-11281	250	3	:	:	PUNCT
easat-11281	250	4	mcgraw	mcgraw	PROPN
easat-11281	250	5	-	-	PUNCT
easat-11281	250	6	hill	hill	PROPN
easat-11281	250	7	,	,	PUNCT
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easat-11281	250	9	.	.	PUNCT
easat-11281	251	1	[	[	X
easat-11281	251	2	12	12	NUM
easat-11281	251	3	]	]	PUNCT
easat-11281	251	4	h.	h.	PROPN
easat-11281	251	5	f.	f.	PROPN
easat-11281	251	6	kaiser	kaiser	PROPN
easat-11281	251	7	,	,	PUNCT
easat-11281	251	8	"	"	PUNCT
easat-11281	251	9	an	an	DET
easat-11281	251	10	index	index	NOUN
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easat-11281	251	15	"	"	PUNCT
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easat-11281	251	17	,	,	PUNCT
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easat-11281	251	19	.	.	PROPN
easat-11281	251	20	39	39	NUM
easat-11281	251	21	,	,	PUNCT
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easat-11281	251	23	.	.	NOUN
easat-11281	251	24	1	1	NUM
easat-11281	251	25	,	,	PUNCT
easat-11281	251	26	pp	pp	ADJ
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easat-11281	252	1	31–36	31–36	NUM
easat-11281	252	2	,	,	PUNCT
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easat-11281	252	4	.	.	PUNCT
easat-11281	253	1	https://doi.org/10.1007/bf02291575	https://doi.org/10.1007/bf02291575	PROPN
easat-11281	254	1	[	[	X
easat-11281	254	2	13	13	NUM
easat-11281	254	3	]	]	PUNCT
easat-11281	254	4	j.	j.	PROPN
easat-11281	254	5	f.	f.	PROPN
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easat-11281	254	9	c.	c.	PROPN
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easat-11281	254	11	,	,	PUNCT
easat-11281	254	12	b.	b.	PROPN
easat-11281	254	13	j.	j.	PROPN
easat-11281	254	14	babin	babin	PROPN
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easat-11281	254	16	and	and	CCONJ
easat-11281	254	17	r.	r.	PROPN
easat-11281	254	18	e.	e.	PROPN
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easat-11281	254	22	data	datum	NOUN
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easat-11281	254	24	,	,	PUNCT
easat-11281	254	25	8th	8th	ADJ
easat-11281	254	26	ed	ed	NOUN
easat-11281	254	27	.	.	PUNCT
easat-11281	255	1	boston	boston	PROPN
easat-11281	255	2	,	,	PUNCT
easat-11281	255	3	ma	ma	PROPN
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easat-11281	255	7	,	,	PUNCT
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easat-11281	255	9	.	.	PUNCT
easat-11281	256	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
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