id	sid	tid	token	lemma	pos
easat-1557	1	1	edelweiss	edelweiss	PROPN
easat-1557	1	2	applied	apply	VERB
easat-1557	1	3	science	science	NOUN
easat-1557	1	4	and	and	CCONJ
easat-1557	1	5	technology	technology	NOUN
easat-1557	1	6	issn	issn	PROPN
easat-1557	1	7	:	:	PUNCT
easat-1557	1	8	2576	2576	NUM
easat-1557	1	9	-	-	SYM
easat-1557	1	10	8484	8484	NUM
easat-1557	1	11	vol	vol	NOUN
easat-1557	1	12	.	.	PROPN
easat-1557	1	13	8	8	NUM
easat-1557	1	14	,	,	PUNCT
easat-1557	1	15	no	no	INTJ
easat-1557	1	16	.	.	NOUN
easat-1557	1	17	4	4	NUM
easat-1557	1	18	,	,	PUNCT
easat-1557	1	19	2418	2418	NUM
easat-1557	1	20	-	-	SYM
easat-1557	1	21	2429	2429	NUM
easat-1557	1	22	2024	2024	NUM
easat-1557	1	23	publisher	publisher	NOUN
easat-1557	1	24	:	:	PUNCT
easat-1557	1	25	learning	learn	VERB
easat-1557	1	26	gate	gate	NOUN
easat-1557	1	27	doi	doi	PROPN
easat-1557	1	28	:	:	PUNCT
easat-1557	1	29	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	1	30	©	©	ADP
easat-1557	1	31	2024	2024	NUM
easat-1557	1	32	by	by	ADP
easat-1557	1	33	the	the	DET
easat-1557	1	34	authors	author	NOUN
easat-1557	1	35	;	;	PUNCT
easat-1557	1	36	licensee	licensee	PROPN
easat-1557	1	37	learning	learning	NOUN
easat-1557	1	38	gate	gate	NOUN
easat-1557	1	39	©	©	PROPN
easat-1557	1	40	2024	2024	NUM
easat-1557	1	41	by	by	ADP
easat-1557	1	42	the	the	DET
easat-1557	1	43	authors	author	NOUN
easat-1557	1	44	;	;	PUNCT
easat-1557	1	45	licensee	licensee	PROPN
easat-1557	1	46	learning	learn	VERB
easat-1557	1	47	gate	gate	NOUN
easat-1557	1	48	*	*	PUNCT
easat-1557	1	49	correspondence	correspondence	NOUN
easat-1557	1	50	:	:	PUNCT
easat-1557	1	51	ducldm@ueh.edu.vn	ducldm@ueh.edu.vn	PROPN
easat-1557	1	52	audit	audit	PROPN
easat-1557	1	53	committee	committee	NOUN
easat-1557	1	54	and	and	CCONJ
easat-1557	1	55	the	the	DET
easat-1557	1	56	quality	quality	NOUN
easat-1557	1	57	of	of	ADP
easat-1557	1	58	financial	financial	ADJ
easat-1557	1	59	reporting	reporting	NOUN
easat-1557	1	60	information	information	NOUN
easat-1557	1	61	evidence	evidence	NOUN
easat-1557	1	62	in	in	ADP
easat-1557	1	63	the	the	DET
easat-1557	1	64	new	new	ADJ
easat-1557	1	65	organisational	organisational	ADJ
easat-1557	1	66	structure	structure	NOUN
easat-1557	1	67	of	of	ADP
easat-1557	1	68	vietnamese	vietnamese	ADJ
easat-1557	1	69	listed	list	VERB
easat-1557	1	70	companies	company	NOUN
easat-1557	1	71	le	le	X
easat-1557	1	72	doan	doan	PROPN
easat-1557	1	73	minh	minh	PROPN
easat-1557	1	74	duc1	duc1	PROPN
easat-1557	1	75	*	*	PROPN
easat-1557	1	76	,	,	PUNCT
easat-1557	1	77	huynh	huynh	PROPN
easat-1557	1	78	loi1	loi1	PROPN
easat-1557	1	79	,	,	PUNCT
easat-1557	1	80	phung	phung	PROPN
easat-1557	1	81	quoc	quoc	PROPN
easat-1557	1	82	viet1	viet1	NOUN
easat-1557	1	83	1university	1university	NUM
easat-1557	1	84	of	of	ADP
easat-1557	1	85	economics	economic	NOUN
easat-1557	1	86	ho	ho	PROPN
easat-1557	1	87	chi	chi	PROPN
easat-1557	1	88	minh	minh	PROPN
easat-1557	1	89	city	city	PROPN
easat-1557	1	90	(	(	PUNCT
easat-1557	1	91	ueh	ueh	PROPN
easat-1557	1	92	)	)	PUNCT
easat-1557	1	93	,	,	PUNCT
easat-1557	1	94	ho	ho	PROPN
easat-1557	1	95	chi	chi	PROPN
easat-1557	1	96	minh	minh	PROPN
easat-1557	1	97	city	city	PROPN
easat-1557	1	98	,	,	PUNCT
easat-1557	1	99	vietnam	vietnam	PROPN
easat-1557	1	100	;	;	PUNCT
easat-1557	1	101	ducldm@ueh.edu.vn	ducldm@ueh.edu.vn	PROPN
easat-1557	1	102	(	(	PUNCT
easat-1557	1	103	l.d.m.d	l.d.m.d	PROPN
easat-1557	1	104	.	.	PUNCT
easat-1557	1	105	)	)	PUNCT
easat-1557	1	106	.	.	PUNCT
easat-1557	2	1	abstract	abstract	ADV
easat-1557	2	2	:	:	PUNCT
easat-1557	2	3	the	the	DET
easat-1557	2	4	audit	audit	NOUN
easat-1557	2	5	committee	committee	NOUN
easat-1557	2	6	(	(	PUNCT
easat-1557	2	7	ac	ac	PROPN
easat-1557	2	8	)	)	PUNCT
easat-1557	2	9	is	be	AUX
easat-1557	2	10	a	a	DET
easat-1557	2	11	new	new	ADJ
easat-1557	2	12	part	part	NOUN
easat-1557	2	13	of	of	ADP
easat-1557	2	14	organisational	organisational	ADJ
easat-1557	2	15	structure	structure	NOUN
easat-1557	2	16	of	of	ADP
easat-1557	2	17	a	a	DET
easat-1557	2	18	joint	joint	ADJ
easat-1557	2	19	-	-	PUNCT
easat-1557	2	20	stock	stock	NOUN
easat-1557	2	21	company	company	NOUN
easat-1557	2	22	(	(	PUNCT
easat-1557	2	23	jscs	jscs	PROPN
easat-1557	2	24	)	)	PUNCT
easat-1557	2	25	,	,	PUNCT
easat-1557	2	26	which	which	PRON
easat-1557	2	27	has	have	AUX
easat-1557	2	28	just	just	ADV
easat-1557	2	29	been	be	AUX
easat-1557	2	30	legislated	legislate	VERB
easat-1557	2	31	in	in	ADP
easat-1557	2	32	vietnam	vietnam	PROPN
easat-1557	2	33	since	since	SCONJ
easat-1557	2	34	2021	2021	NUM
easat-1557	2	35	.	.	PUNCT
easat-1557	3	1	the	the	DET
easat-1557	3	2	ac	ac	PROPN
easat-1557	3	3	aims	aim	VERB
easat-1557	3	4	to	to	PART
easat-1557	3	5	supervise	supervise	VERB
easat-1557	3	6	activities	activity	NOUN
easat-1557	3	7	to	to	PART
easat-1557	3	8	enhance	enhance	VERB
easat-1557	3	9	the	the	DET
easat-1557	3	10	truthfulness	truthfulness	ADJ
easat-1557	3	11	and	and	CCONJ
easat-1557	3	12	fairness	fairness	NOUN
easat-1557	3	13	of	of	ADP
easat-1557	3	14	financial	financial	ADJ
easat-1557	3	15	reporting	reporting	NOUN
easat-1557	3	16	information	information	NOUN
easat-1557	3	17	.	.	PUNCT
easat-1557	4	1	the	the	DET
easat-1557	4	2	article	article	NOUN
easat-1557	4	3	aims	aim	VERB
easat-1557	4	4	to	to	PART
easat-1557	4	5	analyze	analyze	VERB
easat-1557	4	6	and	and	CCONJ
easat-1557	4	7	evaluate	evaluate	VERB
easat-1557	4	8	the	the	DET
easat-1557	4	9	actual	actual	ADJ
easat-1557	4	10	effectiveness	effectiveness	NOUN
easat-1557	4	11	of	of	ADP
easat-1557	4	12	the	the	DET
easat-1557	4	13	ac	ac	PROPN
easat-1557	4	14	in	in	ADP
easat-1557	4	15	improving	improve	VERB
easat-1557	4	16	the	the	DET
easat-1557	4	17	quality	quality	NOUN
easat-1557	4	18	of	of	ADP
easat-1557	4	19	financial	financial	ADJ
easat-1557	4	20	statement	statement	NOUN
easat-1557	4	21	information	information	NOUN
easat-1557	4	22	.	.	PUNCT
easat-1557	5	1	the	the	DET
easat-1557	5	2	secondary	secondary	ADJ
easat-1557	5	3	data	datum	NOUN
easat-1557	5	4	including	include	VERB
easat-1557	5	5	255	255	NUM
easat-1557	5	6	observations	observation	NOUN
easat-1557	5	7	from	from	ADP
easat-1557	5	8	listed	list	VERB
easat-1557	5	9	companies	company	NOUN
easat-1557	5	10	that	that	PRON
easat-1557	5	11	have	have	AUX
easat-1557	5	12	established	establish	VERB
easat-1557	5	13	ac	ac	PROPN
easat-1557	5	14	.	.	PUNCT
easat-1557	6	1	we	we	PRON
easat-1557	6	2	carried	carry	VERB
easat-1557	6	3	out	out	ADP
easat-1557	6	4	analysis	analysis	NOUN
easat-1557	6	5	and	and	CCONJ
easat-1557	6	6	forecast	forecast	NOUN
easat-1557	6	7	using	use	VERB
easat-1557	6	8	the	the	DET
easat-1557	6	9	binary	binary	PROPN
easat-1557	6	10	logistic	logistic	PROPN
easat-1557	6	11	model	model	NOUN
easat-1557	6	12	.	.	PUNCT
easat-1557	7	1	the	the	DET
easat-1557	7	2	results	result	NOUN
easat-1557	7	3	show	show	VERB
easat-1557	7	4	that	that	SCONJ
easat-1557	7	5	the	the	DET
easat-1557	7	6	ac	ac	PROPN
easat-1557	7	7	has	have	AUX
easat-1557	7	8	played	play	VERB
easat-1557	7	9	a	a	DET
easat-1557	7	10	primary	primary	ADJ
easat-1557	7	11	role	role	NOUN
easat-1557	7	12	to	to	PART
easat-1557	7	13	improve	improve	VERB
easat-1557	7	14	the	the	DET
easat-1557	7	15	quality	quality	NOUN
easat-1557	7	16	of	of	ADP
easat-1557	7	17	financial	financial	ADJ
easat-1557	7	18	statement	statement	NOUN
easat-1557	7	19	information	information	NOUN
easat-1557	7	20	.	.	PUNCT
easat-1557	8	1	keywords	keyword	NOUN
easat-1557	8	2	:	:	PUNCT
easat-1557	8	3	audit	audit	NOUN
easat-1557	8	4	committee	committee	NOUN
easat-1557	8	5	,	,	PUNCT
easat-1557	8	6	financial	financial	ADJ
easat-1557	8	7	reporting	reporting	NOUN
easat-1557	8	8	,	,	PUNCT
easat-1557	8	9	information	information	NOUN
easat-1557	8	10	quality	quality	NOUN
easat-1557	8	11	,	,	PUNCT
easat-1557	8	12	joint	joint	ADJ
easat-1557	8	13	-	-	PUNCT
easat-1557	8	14	stock	stock	NOUN
easat-1557	8	15	company	company	NOUN
easat-1557	8	16	.	.	PUNCT
easat-1557	9	1	1	1	X
easat-1557	9	2	.	.	X
easat-1557	9	3	introduction	introduction	NOUN
easat-1557	9	4	the	the	DET
easat-1557	9	5	ac	ac	PROPN
easat-1557	9	6	is	be	AUX
easat-1557	9	7	a	a	DET
easat-1557	9	8	new	new	ADJ
easat-1557	9	9	part	part	NOUN
easat-1557	9	10	of	of	ADP
easat-1557	9	11	organisational	organisational	ADJ
easat-1557	9	12	structure	structure	NOUN
easat-1557	9	13	,	,	PUNCT
easat-1557	9	14	directed	direct	VERB
easat-1557	9	15	at	at	ADP
easat-1557	9	16	inspecting	inspect	VERB
easat-1557	9	17	and	and	CCONJ
easat-1557	9	18	monitoring	monitor	VERB
easat-1557	9	19	activities	activity	NOUN
easat-1557	9	20	to	to	PART
easat-1557	9	21	enhance	enhance	VERB
easat-1557	9	22	the	the	DET
easat-1557	9	23	truthfulness	truthfulness	ADJ
easat-1557	9	24	and	and	CCONJ
easat-1557	9	25	reasonableness	reasonableness	NOUN
easat-1557	9	26	of	of	ADP
easat-1557	9	27	financial	financial	ADJ
easat-1557	9	28	statement	statement	NOUN
easat-1557	9	29	information	information	NOUN
easat-1557	9	30	(	(	PUNCT
easat-1557	9	31	deloitte	deloitte	PROPN
easat-1557	9	32	,	,	PUNCT
easat-1557	9	33	2014	2014	NUM
easat-1557	9	34	;	;	PUNCT
easat-1557	9	35	kpmg	kpmg	PROPN
easat-1557	9	36	’s	’s	PART
easat-1557	9	37	audit	audit	PROPN
easat-1557	9	38	committee	committee	PROPN
easat-1557	9	39	institute	institute	PROPN
easat-1557	9	40	,	,	PUNCT
easat-1557	9	41	2017	2017	NUM
easat-1557	9	42	;	;	PUNCT
easat-1557	9	43	pricewaterhousecoopers	pricewaterhousecooper	NOUN
easat-1557	9	44	(	(	PUNCT
easat-1557	9	45	pwc	pwc	PROPN
easat-1557	9	46	)	)	PUNCT
easat-1557	9	47	,	,	PUNCT
easat-1557	9	48	2018	2018	NUM
easat-1557	9	49	)	)	PUNCT
easat-1557	9	50	.	.	PUNCT
easat-1557	10	1	the	the	DET
easat-1557	10	2	implementation	implementation	NOUN
easat-1557	10	3	of	of	ADP
easat-1557	10	4	the	the	DET
easat-1557	10	5	ac	ac	PROPN
easat-1557	10	6	originated	originate	VERB
easat-1557	10	7	from	from	ADP
easat-1557	10	8	the	the	DET
easat-1557	10	9	sarbanes	sarbanes	PROPN
easat-1557	10	10	oxley	oxley	PROPN
easat-1557	10	11	act	act	NOUN
easat-1557	10	12	of	of	ADP
easat-1557	10	13	2002	2002	NUM
easat-1557	10	14	,	,	PUNCT
easat-1557	10	15	passed	pass	VERB
easat-1557	10	16	by	by	ADP
easat-1557	10	17	the	the	DET
easat-1557	10	18	us	us	PROPN
easat-1557	10	19	congress	congress	PROPN
easat-1557	10	20	,	,	PUNCT
easat-1557	10	21	and	and	CCONJ
easat-1557	10	22	apply	apply	VERB
easat-1557	10	23	to	to	ADP
easat-1557	10	24	all	all	DET
easat-1557	10	25	companies	company	NOUN
easat-1557	10	26	that	that	PRON
easat-1557	10	27	are	be	AUX
easat-1557	10	28	registered	register	VERB
easat-1557	10	29	with	with	ADP
easat-1557	10	30	the	the	DET
easat-1557	10	31	us	us	PROPN
easat-1557	10	32	securities	security	NOUN
easat-1557	10	33	and	and	CCONJ
easat-1557	10	34	exchange	exchange	NOUN
easat-1557	10	35	.	.	PUNCT
easat-1557	11	1	moreover	moreover	ADV
easat-1557	11	2	,	,	PUNCT
easat-1557	11	3	the	the	DET
easat-1557	11	4	ac	ac	PROPN
easat-1557	11	5	is	be	AUX
easat-1557	11	6	increasingly	increasingly	ADV
easat-1557	11	7	being	be	AUX
easat-1557	11	8	applied	apply	VERB
easat-1557	11	9	in	in	ADP
easat-1557	11	10	countries	country	NOUN
easat-1557	11	11	worldwide	worldwide	ADV
easat-1557	11	12	to	to	PART
easat-1557	11	13	meet	meet	VERB
easat-1557	11	14	the	the	DET
easat-1557	11	15	requirements	requirement	NOUN
easat-1557	11	16	of	of	ADP
easat-1557	11	17	administrators	administrator	NOUN
easat-1557	11	18	and	and	CCONJ
easat-1557	11	19	stakeholders	stakeholder	NOUN
easat-1557	11	20	and	and	CCONJ
easat-1557	11	21	in	in	ADP
easat-1557	11	22	line	line	NOUN
easat-1557	11	23	with	with	ADP
easat-1557	11	24	the	the	DET
easat-1557	11	25	international	international	ADJ
easat-1557	11	26	integration	integration	NOUN
easat-1557	11	27	trend	trend	NOUN
easat-1557	11	28	.	.	PUNCT
easat-1557	12	1	around	around	ADP
easat-1557	12	2	the	the	DET
easat-1557	12	3	world	world	NOUN
easat-1557	12	4	,	,	PUNCT
easat-1557	12	5	there	there	PRON
easat-1557	12	6	are	be	VERB
easat-1557	12	7	many	many	ADJ
easat-1557	12	8	studies	study	NOUN
easat-1557	12	9	on	on	ADP
easat-1557	12	10	the	the	DET
easat-1557	12	11	ac	ac	PROPN
easat-1557	12	12	.	.	PUNCT
easat-1557	13	1	such	such	ADJ
easat-1557	13	2	committees	committee	NOUN
easat-1557	13	3	form	form	VERB
easat-1557	13	4	in	in	ADP
easat-1557	13	5	jscs	jsc	NOUN
easat-1557	13	6	due	due	ADP
easat-1557	13	7	to	to	ADP
easat-1557	13	8	the	the	DET
easat-1557	13	9	influence	influence	NOUN
easat-1557	13	10	of	of	ADP
easat-1557	13	11	a	a	DET
easat-1557	13	12	number	number	NOUN
easat-1557	13	13	of	of	ADP
easat-1557	13	14	factors	factor	NOUN
easat-1557	13	15	(	(	PUNCT
easat-1557	13	16	paul	paul	PROPN
easat-1557	13	17	collier	collier	PROPN
easat-1557	13	18	,	,	PUNCT
easat-1557	13	19	1992	1992	NUM
easat-1557	13	20	;	;	PUNCT
easat-1557	13	21	grange	grange	PROPN
easat-1557	13	22	,	,	PUNCT
easat-1557	13	23	ackers	acker	NOUN
easat-1557	13	24	&	&	CCONJ
easat-1557	13	25	odendaal	odendaal	PROPN
easat-1557	13	26	,	,	PUNCT
easat-1557	13	27	2021	2021	NUM
easat-1557	13	28	)	)	PUNCT
easat-1557	13	29	such	such	ADJ
easat-1557	13	30	as	as	ADP
easat-1557	13	31	:	:	PUNCT
easat-1557	13	32	(	(	PUNCT
easat-1557	13	33	i	i	NOUN
easat-1557	13	34	)	)	PUNCT
easat-1557	13	35	attributes	attribute	NOUN
easat-1557	13	36	of	of	ADP
easat-1557	13	37	the	the	DET
easat-1557	13	38	board	board	NOUN
easat-1557	13	39	of	of	ADP
easat-1557	13	40	directors	director	NOUN
easat-1557	13	41	;	;	PUNCT
easat-1557	13	42	(	(	PUNCT
easat-1557	13	43	ii	ii	NOUN
easat-1557	13	44	)	)	PUNCT
easat-1557	13	45	company	company	NOUN
easat-1557	13	46	size	size	NOUN
easat-1557	13	47	;	;	PUNCT
easat-1557	13	48	(	(	PUNCT
easat-1557	13	49	iii	iii	X
easat-1557	13	50	)	)	PUNCT
easat-1557	13	51	independent	independent	ADJ
easat-1557	13	52	audit	audit	NOUN
easat-1557	13	53	.	.	PUNCT
easat-1557	14	1	the	the	DET
easat-1557	14	2	effectiveness	effectiveness	NOUN
easat-1557	14	3	of	of	ADP
easat-1557	14	4	the	the	DET
easat-1557	14	5	ac	ac	PROPN
easat-1557	14	6	’s	’s	PART
easat-1557	14	7	activities	activity	NOUN
easat-1557	14	8	depends	depend	VERB
easat-1557	14	9	on	on	ADP
easat-1557	14	10	attributes	attribute	NOUN
easat-1557	14	11	(	(	PUNCT
easat-1557	14	12	compernolle	compernolle	PROPN
easat-1557	14	13	&	&	CCONJ
easat-1557	14	14	richard	richard	PROPN
easat-1557	14	15	,	,	PUNCT
easat-1557	14	16	2018	2018	NUM
easat-1557	14	17	;	;	PUNCT
easat-1557	14	18	drogalas	drogala	NOUN
easat-1557	14	19	et	et	PROPN
easat-1557	14	20	al	al	PROPN
easat-1557	14	21	.	.	PROPN
easat-1557	14	22	,	,	PUNCT
easat-1557	14	23	2020	2020	NUM
easat-1557	14	24	)	)	PUNCT
easat-1557	14	25	such	such	ADJ
easat-1557	14	26	as	as	ADP
easat-1557	14	27	:	:	PUNCT
easat-1557	14	28	(	(	PUNCT
easat-1557	14	29	i	i	NOUN
easat-1557	14	30	)	)	PUNCT
easat-1557	14	31	personnel	personnel	NOUN
easat-1557	14	32	characteristics	characteristic	NOUN
easat-1557	14	33	;	;	PUNCT
easat-1557	14	34	(	(	PUNCT
easat-1557	14	35	ii	ii	NOUN
easat-1557	14	36	)	)	PUNCT
easat-1557	14	37	characteristics	characteristic	NOUN
easat-1557	14	38	of	of	ADP
easat-1557	14	39	the	the	DET
easat-1557	14	40	meetings	meeting	NOUN
easat-1557	14	41	;	;	PUNCT
easat-1557	14	42	(	(	PUNCT
easat-1557	14	43	iii	iii	X
easat-1557	14	44	)	)	PUNCT
easat-1557	14	45	professional	professional	ADJ
easat-1557	14	46	skepticism	skepticism	NOUN
easat-1557	14	47	.	.	PUNCT
easat-1557	15	1	ac	ac	PROPN
easat-1557	15	2	positively	positively	ADV
easat-1557	15	3	affects	affect	VERB
easat-1557	15	4	related	related	ADJ
easat-1557	15	5	subjects	subject	NOUN
easat-1557	15	6	(	(	PUNCT
easat-1557	15	7	javeed	javeed	NOUN
easat-1557	15	8	et	et	PROPN
easat-1557	15	9	al	al	PROPN
easat-1557	15	10	.	.	PROPN
easat-1557	15	11	,	,	PUNCT
easat-1557	15	12	2021	2021	NUM
easat-1557	15	13	;	;	PUNCT
easat-1557	15	14	elkinawy	elkinawy	PROPN
easat-1557	15	15	et	et	PROPN
easat-1557	15	16	al	al	PROPN
easat-1557	15	17	.	.	PROPN
easat-1557	15	18	,	,	PUNCT
easat-1557	15	19	2021	2021	NUM
easat-1557	15	20	)	)	PUNCT
easat-1557	15	21	such	such	ADJ
easat-1557	15	22	as	as	ADP
easat-1557	15	23	:	:	PUNCT
easat-1557	15	24	(	(	PUNCT
easat-1557	15	25	i	i	NOUN
easat-1557	15	26	)	)	PUNCT
easat-1557	15	27	the	the	DET
easat-1557	15	28	company	company	NOUN
easat-1557	15	29	’s	’s	PART
easat-1557	15	30	operating	operating	NOUN
easat-1557	15	31	results	result	NOUN
easat-1557	15	32	;	;	PUNCT
easat-1557	15	33	(	(	PUNCT
easat-1557	15	34	ii	ii	NOUN
easat-1557	15	35	)	)	PUNCT
easat-1557	15	36	profit	profit	NOUN
easat-1557	15	37	management	management	NOUN
easat-1557	15	38	;	;	PUNCT
easat-1557	15	39	(	(	PUNCT
easat-1557	15	40	iii	iii	X
easat-1557	15	41	)	)	PUNCT
easat-1557	15	42	financial	financial	ADJ
easat-1557	15	43	statements	statement	NOUN
easat-1557	15	44	and	and	CCONJ
easat-1557	15	45	integrated	integrated	ADJ
easat-1557	15	46	reports	report	NOUN
easat-1557	15	47	.	.	PUNCT
easat-1557	16	1	the	the	DET
easat-1557	16	2	practical	practical	ADJ
easat-1557	16	3	approach	approach	NOUN
easat-1557	16	4	in	in	ADP
easat-1557	16	5	vietnam	vietnam	PROPN
easat-1557	16	6	demonstrates	demonstrate	VERB
easat-1557	16	7	that	that	SCONJ
easat-1557	16	8	jscs	jsc	NOUN
easat-1557	16	9	are	be	AUX
easat-1557	16	10	now	now	ADV
easat-1557	16	11	starting	start	VERB
easat-1557	16	12	to	to	PART
easat-1557	16	13	pay	pay	VERB
easat-1557	16	14	attention	attention	NOUN
easat-1557	16	15	to	to	ADP
easat-1557	16	16	the	the	DET
easat-1557	16	17	role	role	NOUN
easat-1557	16	18	of	of	ADP
easat-1557	16	19	the	the	DET
easat-1557	16	20	ac	ac	PROPN
easat-1557	16	21	.	.	PUNCT
easat-1557	17	1	a	a	DET
easat-1557	17	2	few	few	ADJ
easat-1557	17	3	businesses	business	NOUN
easat-1557	17	4	developed	develop	VERB
easat-1557	17	5	such	such	DET
easat-1557	17	6	a	a	DET
easat-1557	17	7	panel	panel	NOUN
easat-1557	17	8	in	in	ADP
easat-1557	17	9	2017	2017	NUM
easat-1557	17	10	.	.	PUNCT
easat-1557	18	1	enterprise	enterprise	NOUN
easat-1557	18	2	law	law	NOUN
easat-1557	18	3	no	no	INTJ
easat-1557	18	4	.	.	PUNCT
easat-1557	19	1	59/2020	59/2020	X
easat-1557	19	2	/	/	SYM
easat-1557	19	3	qh14	qh14	PROPN
easat-1557	19	4	,	,	PUNCT
easat-1557	19	5	which	which	PRON
easat-1557	19	6	was	be	AUX
easat-1557	19	7	published	publish	VERB
easat-1557	19	8	by	by	ADP
easat-1557	19	9	the	the	DET
easat-1557	19	10	national	national	PROPN
easat-1557	19	11	assembly	assembly	NOUN
easat-1557	19	12	on	on	ADP
easat-1557	19	13	june	june	PROPN
easat-1557	19	14	17th	17th	PROPN
easat-1557	19	15	,	,	PUNCT
easat-1557	19	16	2020	2020	NUM
easat-1557	19	17	,	,	PUNCT
easat-1557	19	18	and	and	CCONJ
easat-1557	19	19	becomes	become	VERB
easat-1557	19	20	operative	operative	ADJ
easat-1557	19	21	on	on	ADP
easat-1557	19	22	january	january	PROPN
easat-1557	19	23	1	1	NUM
easat-1557	19	24	,	,	PUNCT
easat-1557	19	25	2021	2021	NUM
easat-1557	19	26	,	,	PUNCT
easat-1557	19	27	establishes	establish	VERB
easat-1557	19	28	the	the	DET
easat-1557	19	29	ac	ac	PROPN
easat-1557	19	30	’s	’s	PART
easat-1557	19	31	first	first	ADJ
easat-1557	19	32	legal	legal	ADJ
easat-1557	19	33	corridor	corridor	NOUN
easat-1557	19	34	beginning	begin	VERB
easat-1557	19	35	in	in	ADP
easat-1557	19	36	2020	2020	NUM
easat-1557	19	37	.	.	PUNCT
easat-1557	20	1	since	since	SCONJ
easat-1557	20	2	then	then	ADV
easat-1557	20	3	,	,	PUNCT
easat-1557	20	4	a	a	DET
easat-1557	20	5	lot	lot	NOUN
easat-1557	20	6	of	of	ADP
easat-1557	20	7	businesses	business	NOUN
easat-1557	20	8	have	have	AUX
easat-1557	20	9	replaced	replace	VERB
easat-1557	20	10	the	the	DET
easat-1557	20	11	supervisory	supervisory	ADJ
easat-1557	20	12	board	board	NOUN
easat-1557	20	13	with	with	ADP
easat-1557	20	14	the	the	DET
easat-1557	20	15	ac	ac	PROPN
easat-1557	20	16	in	in	ADP
easat-1557	20	17	their	their	PRON
easat-1557	20	18	governance	governance	NOUN
easat-1557	20	19	structure	structure	NOUN
easat-1557	20	20	.	.	PUNCT
easat-1557	21	1	although	although	SCONJ
easat-1557	21	2	forming	form	VERB
easat-1557	21	3	a	a	DET
easat-1557	21	4	new	new	ADJ
easat-1557	21	5	ac	ac	NOUN
easat-1557	21	6	or	or	CCONJ
easat-1557	21	7	changing	change	VERB
easat-1557	21	8	the	the	DET
easat-1557	21	9	supervisory	supervisory	ADJ
easat-1557	21	10	board	board	NOUN
easat-1557	21	11	into	into	ADP
easat-1557	21	12	an	an	DET
easat-1557	21	13	ac	ac	PROPN
easat-1557	21	14	has	have	VERB
easat-1557	21	15	numerous	numerous	ADJ
easat-1557	21	16	benefits	benefit	NOUN
easat-1557	21	17	for	for	ADP
easat-1557	21	18	businesses	business	NOUN
easat-1557	21	19	,	,	PUNCT
easat-1557	21	20	there	there	PRON
easat-1557	21	21	is	be	VERB
easat-1557	21	22	no	no	DET
easat-1557	21	23	need	need	NOUN
easat-1557	21	24	to	to	PART
easat-1557	21	25	coordinate	coordinate	VERB
easat-1557	21	26	many	many	ADJ
easat-1557	21	27	personnel	personnel	NOUN
easat-1557	21	28	.	.	PUNCT
easat-1557	22	1	due	due	ADP
easat-1557	22	2	to	to	ADP
easat-1557	22	3	a	a	DET
easat-1557	22	4	lack	lack	NOUN
easat-1557	22	5	of	of	ADP
easat-1557	22	6	clear	clear	ADJ
easat-1557	22	7	criteria	criterion	NOUN
easat-1557	22	8	and	and	CCONJ
easat-1557	22	9	corporations	corporation	NOUN
easat-1557	22	10	'	'	PART
easat-1557	22	11	incomplete	incomplete	ADJ
easat-1557	22	12	understanding	understanding	NOUN
easat-1557	22	13	of	of	ADP
easat-1557	22	14	the	the	DET
easat-1557	22	15	ac	ac	PROPN
easat-1557	22	16	’s	’s	PART
easat-1557	22	17	function	function	NOUN
easat-1557	22	18	,	,	PUNCT
easat-1557	22	19	organizations	organization	NOUN
easat-1557	22	20	often	often	ADV
easat-1557	22	21	struggle	struggle	VERB
easat-1557	22	22	to	to	PART
easat-1557	22	23	organize	organize	VERB
easat-1557	22	24	the	the	DET
easat-1557	22	25	ac	ac	PROPN
easat-1557	22	26	.	.	PUNCT
easat-1557	23	1	analysis	analysis	NOUN
easat-1557	23	2	and	and	CCONJ
easat-1557	23	3	review	review	NOUN
easat-1557	23	4	are	be	AUX
easat-1557	23	5	now	now	ADV
easat-1557	23	6	needed	need	VERB
easat-1557	23	7	to	to	PART
easat-1557	23	8	determine	determine	VERB
easat-1557	23	9	if	if	SCONJ
easat-1557	23	10	the	the	DET
easat-1557	23	11	ac	ac	PROPN
easat-1557	23	12	serves	serve	VERB
easat-1557	23	13	the	the	DET
easat-1557	23	14	purpose	purpose	NOUN
easat-1557	23	15	of	of	ADP
easat-1557	23	16	enhancing	enhance	VERB
easat-1557	23	17	the	the	DET
easat-1557	23	18	quality	quality	NOUN
easat-1557	23	19	of	of	ADP
easat-1557	23	20	financial	financial	ADJ
easat-1557	23	21	statement	statement	NOUN
easat-1557	23	22	information	information	NOUN
easat-1557	23	23	.	.	PUNCT
easat-1557	24	1	in	in	ADP
easat-1557	24	2	contrast	contrast	NOUN
easat-1557	24	3	to	to	ADP
easat-1557	24	4	other	other	ADJ
easat-1557	24	5	structures	structure	NOUN
easat-1557	24	6	such	such	ADJ
easat-1557	24	7	as	as	ADP
easat-1557	24	8	the	the	DET
easat-1557	24	9	supervisory	supervisory	ADJ
easat-1557	24	10	board	board	NOUN
easat-1557	24	11	,	,	PUNCT
easat-1557	24	12	the	the	DET
easat-1557	24	13	benefit	benefit	NOUN
easat-1557	24	14	-	-	PUNCT
easat-1557	24	15	cost	cost	NOUN
easat-1557	24	16	relationship	relationship	NOUN
easat-1557	24	17	,	,	PUNCT
easat-1557	24	18	the	the	DET
easat-1557	24	19	effectiveness	effectiveness	NOUN
easat-1557	24	20	of	of	ADP
easat-1557	24	21	the	the	DET
easat-1557	24	22	ac	ac	PROPN
easat-1557	24	23	in	in	ADP
easat-1557	24	24	improving	improve	VERB
easat-1557	24	25	the	the	DET
easat-1557	24	26	quality	quality	NOUN
easat-1557	24	27	of	of	ADP
easat-1557	24	28	financial	financial	ADJ
easat-1557	24	29	statement	statement	NOUN
easat-1557	24	30	information	information	NOUN
easat-1557	24	31	is	be	AUX
easat-1557	24	32	a	a	DET
easat-1557	24	33	relatively	relatively	ADV
easat-1557	24	34	new	new	ADJ
easat-1557	24	35	2419	2419	NUM
easat-1557	24	36	edelweiss	edelweiss	PROPN
easat-1557	24	37	applied	apply	VERB
easat-1557	24	38	science	science	NOUN
easat-1557	24	39	and	and	CCONJ
easat-1557	24	40	technology	technology	NOUN
easat-1557	24	41	issn	issn	PROPN
easat-1557	24	42	:	:	PUNCT
easat-1557	24	43	2576	2576	NUM
easat-1557	24	44	-	-	SYM
easat-1557	24	45	8484	8484	NUM
easat-1557	24	46	vol	vol	NOUN
easat-1557	24	47	.	.	PROPN
easat-1557	24	48	8	8	NUM
easat-1557	24	49	,	,	PUNCT
easat-1557	24	50	no	no	INTJ
easat-1557	24	51	.	.	NOUN
easat-1557	24	52	4	4	NUM
easat-1557	24	53	:	:	PUNCT
easat-1557	24	54	2418	2418	NUM
easat-1557	24	55	-	-	SYM
easat-1557	24	56	2429	2429	NUM
easat-1557	24	57	,	,	PUNCT
easat-1557	24	58	2024	2024	NUM
easat-1557	24	59	doi	doi	NOUN
easat-1557	24	60	:	:	PUNCT
easat-1557	24	61	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	24	62	©	©	ADP
easat-1557	24	63	2024	2024	NUM
easat-1557	24	64	by	by	ADP
easat-1557	24	65	the	the	DET
easat-1557	24	66	authors	author	NOUN
easat-1557	24	67	;	;	PUNCT
easat-1557	24	68	licensee	licensee	PROPN
easat-1557	24	69	learning	learn	VERB
easat-1557	24	70	gate	gate	NOUN
easat-1557	24	71	topic	topic	NOUN
easat-1557	24	72	in	in	ADP
easat-1557	24	73	vietnam	vietnam	PROPN
easat-1557	24	74	that	that	PRON
easat-1557	24	75	has	have	AUX
easat-1557	24	76	not	not	PART
easat-1557	24	77	been	be	AUX
easat-1557	24	78	studied	study	VERB
easat-1557	24	79	and	and	CCONJ
easat-1557	24	80	empirically	empirically	ADV
easat-1557	24	81	evaluated	evaluate	VERB
easat-1557	24	82	.	.	PUNCT
easat-1557	25	1	from	from	ADP
easat-1557	25	2	here	here	ADV
easat-1557	25	3	,	,	PUNCT
easat-1557	25	4	the	the	DET
easat-1557	25	5	article	article	NOUN
easat-1557	25	6	examines	examine	VERB
easat-1557	25	7	the	the	DET
easat-1557	25	8	idea	idea	NOUN
easat-1557	25	9	of	of	ADP
easat-1557	25	10	how	how	SCONJ
easat-1557	25	11	the	the	DET
easat-1557	25	12	establishment	establishment	NOUN
easat-1557	25	13	of	of	ADP
easat-1557	25	14	the	the	DET
easat-1557	25	15	ac	ac	PROPN
easat-1557	25	16	in	in	ADP
easat-1557	25	17	the	the	DET
easat-1557	25	18	management	management	NOUN
easat-1557	25	19	hierarchy	hierarchy	NOUN
easat-1557	25	20	of	of	ADP
easat-1557	25	21	a	a	DET
easat-1557	25	22	jscs	jscs	NOUN
easat-1557	25	23	affects	affect	VERB
easat-1557	25	24	the	the	DET
easat-1557	25	25	quality	quality	NOUN
easat-1557	25	26	of	of	ADP
easat-1557	25	27	the	the	DET
easat-1557	25	28	financial	financial	ADJ
easat-1557	25	29	statement	statement	NOUN
easat-1557	25	30	information	information	NOUN
easat-1557	25	31	by	by	ADP
easat-1557	25	32	comparing	compare	VERB
easat-1557	25	33	the	the	DET
easat-1557	25	34	differences	difference	NOUN
easat-1557	25	35	in	in	ADP
easat-1557	25	36	financial	financial	ADJ
easat-1557	25	37	report	report	NOUN
easat-1557	25	38	quality	quality	NOUN
easat-1557	25	39	between	between	ADP
easat-1557	25	40	the	the	DET
easat-1557	25	41	two	two	NUM
easat-1557	25	42	periods	period	NOUN
easat-1557	25	43	,	,	PUNCT
easat-1557	25	44	before	before	ADP
easat-1557	25	45	and	and	CCONJ
easat-1557	25	46	after	after	ADP
easat-1557	25	47	the	the	DET
easat-1557	25	48	ac	ac	PROPN
easat-1557	25	49	’s	’s	PART
easat-1557	25	50	formation	formation	NOUN
easat-1557	25	51	,	,	PUNCT
easat-1557	25	52	with	with	ADP
easat-1557	25	53	the	the	DET
easat-1557	25	54	hope	hope	NOUN
easat-1557	25	55	of	of	ADP
easat-1557	25	56	advancing	advance	VERB
easat-1557	25	57	the	the	DET
easat-1557	25	58	theory	theory	NOUN
easat-1557	25	59	and	and	CCONJ
easat-1557	25	60	practice	practice	NOUN
easat-1557	25	61	of	of	ADP
easat-1557	25	62	corporate	corporate	ADJ
easat-1557	25	63	governance	governance	NOUN
easat-1557	25	64	in	in	ADP
easat-1557	25	65	vietnam	vietnam	PROPN
easat-1557	25	66	.	.	PUNCT
easat-1557	26	1	in	in	ADP
easat-1557	26	2	the	the	DET
easat-1557	26	3	following	following	ADJ
easat-1557	26	4	section	section	NOUN
easat-1557	26	5	,	,	PUNCT
easat-1557	26	6	this	this	DET
easat-1557	26	7	paper	paper	NOUN
easat-1557	26	8	will	will	AUX
easat-1557	26	9	provide	provide	VERB
easat-1557	26	10	an	an	DET
easat-1557	26	11	overview	overview	NOUN
easat-1557	26	12	of	of	ADP
easat-1557	26	13	the	the	DET
easat-1557	26	14	research	research	NOUN
easat-1557	26	15	directions	direction	NOUN
easat-1557	26	16	involving	involve	VERB
easat-1557	26	17	the	the	DET
easat-1557	26	18	ac	ac	PROPN
easat-1557	26	19	.	.	PUNCT
easat-1557	27	1	evidence	evidence	NOUN
easat-1557	27	2	to	to	PART
easat-1557	27	3	support	support	VERB
easat-1557	27	4	the	the	DET
easat-1557	27	5	necessity	necessity	NOUN
easat-1557	27	6	of	of	ADP
easat-1557	27	7	the	the	DET
easat-1557	27	8	ac	ac	PROPN
easat-1557	27	9	is	be	AUX
easat-1557	27	10	also	also	ADV
easat-1557	27	11	mentioned	mention	VERB
easat-1557	27	12	,	,	PUNCT
easat-1557	27	13	accompanying	accompany	VERB
easat-1557	27	14	with	with	ADP
easat-1557	27	15	its	its	PRON
easat-1557	27	16	role	role	NOUN
easat-1557	27	17	and	and	CCONJ
easat-1557	27	18	characteristics	characteristic	NOUN
easat-1557	27	19	.	.	PUNCT
easat-1557	28	1	next	next	ADV
easat-1557	28	2	,	,	PUNCT
easat-1557	28	3	the	the	DET
easat-1557	28	4	methodology	methodology	NOUN
easat-1557	28	5	of	of	ADP
easat-1557	28	6	the	the	DET
easat-1557	28	7	research	research	NOUN
easat-1557	28	8	is	be	AUX
easat-1557	28	9	presented	present	VERB
easat-1557	28	10	.	.	PUNCT
easat-1557	29	1	in	in	ADP
easat-1557	29	2	the	the	DET
easat-1557	29	3	first	first	ADJ
easat-1557	29	4	phase	phase	NOUN
easat-1557	29	5	,	,	PUNCT
easat-1557	29	6	the	the	DET
easat-1557	29	7	paper	paper	NOUN
easat-1557	29	8	reviews	review	VERB
easat-1557	29	9	the	the	DET
easat-1557	29	10	studies	study	NOUN
easat-1557	29	11	of	of	ADP
easat-1557	29	12	important	important	ADJ
easat-1557	29	13	foreign	foreign	ADJ
easat-1557	29	14	academics	academic	NOUN
easat-1557	29	15	,	,	PUNCT
easat-1557	29	16	as	as	ADV
easat-1557	29	17	well	well	ADV
easat-1557	29	18	as	as	ADP
easat-1557	29	19	the	the	DET
easat-1557	29	20	ac	ac	PROPN
easat-1557	29	21	instructions	instruction	NOUN
easat-1557	29	22	of	of	ADP
easat-1557	29	23	the	the	DET
easat-1557	29	24	big4	big4	NOUN
easat-1557	29	25	audit	audit	NOUN
easat-1557	29	26	firms	firm	NOUN
easat-1557	29	27	introduction	introduction	NOUN
easat-1557	29	28	of	of	ADP
easat-1557	29	29	the	the	DET
easat-1557	29	30	ac	ac	PROPN
easat-1557	29	31	,	,	PUNCT
easat-1557	29	32	in	in	ADP
easat-1557	29	33	order	order	NOUN
easat-1557	29	34	to	to	PART
easat-1557	29	35	identify	identify	VERB
easat-1557	29	36	relevant	relevant	ADJ
easat-1557	29	37	aspects	aspect	NOUN
easat-1557	29	38	,	,	PUNCT
easat-1557	29	39	identify	identify	VERB
easat-1557	29	40	patterns	pattern	NOUN
easat-1557	29	41	,	,	PUNCT
easat-1557	29	42	and	and	CCONJ
easat-1557	29	43	formulate	formulate	ADJ
easat-1557	29	44	hypotheses	hypothesis	NOUN
easat-1557	29	45	.	.	PUNCT
easat-1557	30	1	the	the	DET
easat-1557	30	2	study	study	NOUN
easat-1557	30	3	then	then	ADV
easat-1557	30	4	employs	employ	VERB
easat-1557	30	5	the	the	DET
easat-1557	30	6	binary	binary	PROPN
easat-1557	30	7	logistic	logistic	ADJ
easat-1557	30	8	model	model	NOUN
easat-1557	30	9	to	to	PART
easat-1557	30	10	test	test	VERB
easat-1557	30	11	the	the	DET
easat-1557	30	12	hypothesis	hypothesis	NOUN
easat-1557	30	13	,	,	PUNCT
easat-1557	30	14	assess	assess	VERB
easat-1557	30	15	the	the	DET
easat-1557	30	16	connection	connection	NOUN
easat-1557	30	17	between	between	ADP
easat-1557	30	18	the	the	DET
easat-1557	30	19	elements	element	NOUN
easat-1557	30	20	,	,	PUNCT
easat-1557	30	21	and	and	CCONJ
easat-1557	30	22	determine	determine	VERB
easat-1557	30	23	the	the	DET
easat-1557	30	24	suitability	suitability	NOUN
easat-1557	30	25	of	of	ADP
easat-1557	30	26	the	the	DET
easat-1557	30	27	research	research	NOUN
easat-1557	30	28	model	model	NOUN
easat-1557	30	29	.	.	PUNCT
easat-1557	31	1	afterwards	afterwards	ADV
easat-1557	31	2	,	,	PUNCT
easat-1557	31	3	the	the	DET
easat-1557	31	4	findings	finding	NOUN
easat-1557	31	5	and	and	CCONJ
easat-1557	31	6	recommendations	recommendation	NOUN
easat-1557	31	7	are	be	AUX
easat-1557	31	8	stated	state	VERB
easat-1557	31	9	and	and	CCONJ
easat-1557	31	10	discussed	discuss	VERB
easat-1557	31	11	.	.	PUNCT
easat-1557	32	1	for	for	ADP
easat-1557	32	2	the	the	DET
easat-1557	32	3	purpose	purpose	NOUN
easat-1557	32	4	of	of	ADP
easat-1557	32	5	guiding	guide	VERB
easat-1557	32	6	the	the	DET
easat-1557	32	7	proper	proper	ADJ
easat-1557	32	8	implementation	implementation	NOUN
easat-1557	32	9	procedures	procedure	NOUN
easat-1557	32	10	,	,	PUNCT
easat-1557	32	11	research	research	NOUN
easat-1557	32	12	questions	question	NOUN
easat-1557	32	13	are	be	AUX
easat-1557	32	14	proposed	propose	VERB
easat-1557	32	15	.	.	PUNCT
easat-1557	33	1	first	first	ADJ
easat-1557	33	2	research	research	NOUN
easat-1557	33	3	question	question	NOUN
easat-1557	33	4	(	(	PUNCT
easat-1557	33	5	q1	q1	NOUN
easat-1557	33	6	)	)	PUNCT
easat-1557	33	7	is	be	AUX
easat-1557	33	8	:	:	PUNCT
easat-1557	33	9	what	what	PRON
easat-1557	33	10	factors	factor	NOUN
easat-1557	33	11	influence	influence	VERB
easat-1557	33	12	the	the	DET
easat-1557	33	13	establishment	establishment	NOUN
easat-1557	33	14	and	and	CCONJ
easat-1557	33	15	selection	selection	NOUN
easat-1557	33	16	of	of	ADP
easat-1557	33	17	the	the	DET
easat-1557	33	18	ac	ac	PROPN
easat-1557	33	19	within	within	ADP
easat-1557	33	20	the	the	DET
easat-1557	33	21	management	management	NOUN
easat-1557	33	22	structure	structure	NOUN
easat-1557	33	23	of	of	ADP
easat-1557	33	24	a	a	DET
easat-1557	33	25	jscs	jsc	NOUN
easat-1557	33	26	?	?	PUNCT
easat-1557	34	1	the	the	DET
easat-1557	34	2	second	second	ADJ
easat-1557	34	3	research	research	NOUN
easat-1557	34	4	question	question	NOUN
easat-1557	34	5	(	(	PUNCT
easat-1557	34	6	q2	q2	NOUN
easat-1557	34	7	)	)	PUNCT
easat-1557	34	8	is	be	AUX
easat-1557	34	9	:	:	PUNCT
easat-1557	34	10	how	how	SCONJ
easat-1557	34	11	does	do	AUX
easat-1557	34	12	the	the	DET
easat-1557	34	13	ac	ac	PROPN
easat-1557	34	14	impact	impact	VERB
easat-1557	34	15	the	the	DET
easat-1557	34	16	quality	quality	NOUN
easat-1557	34	17	of	of	ADP
easat-1557	34	18	financial	financial	ADJ
easat-1557	34	19	statement	statement	NOUN
easat-1557	34	20	information	information	NOUN
easat-1557	34	21	before	before	ADP
easat-1557	34	22	and	and	CCONJ
easat-1557	34	23	after	after	SCONJ
easat-1557	34	24	the	the	DET
easat-1557	34	25	jscs	jscs	NOUN
easat-1557	34	26	establishes	establish	VERB
easat-1557	34	27	and	and	CCONJ
easat-1557	34	28	maintains	maintain	VERB
easat-1557	34	29	an	an	DET
easat-1557	34	30	ac	ac	NOUN
easat-1557	34	31	?	?	PROPN
easat-1557	35	1	2	2	X
easat-1557	35	2	.	.	X
easat-1557	35	3	literature	literature	NOUN
easat-1557	35	4	review	review	PROPN
easat-1557	35	5	as	as	ADP
easat-1557	35	6	an	an	DET
easat-1557	35	7	attempt	attempt	NOUN
easat-1557	35	8	to	to	PART
easat-1557	35	9	explain	explain	VERB
easat-1557	35	10	the	the	DET
easat-1557	35	11	research	research	NOUN
easat-1557	35	12	directions	direction	NOUN
easat-1557	35	13	in	in	ADP
easat-1557	35	14	relation	relation	NOUN
easat-1557	35	15	to	to	ADP
easat-1557	35	16	ac	ac	PROPN
easat-1557	35	17	,	,	PUNCT
easat-1557	35	18	the	the	DET
easat-1557	35	19	article	article	NOUN
easat-1557	35	20	provides	provide	VERB
easat-1557	35	21	a	a	DET
easat-1557	35	22	summary	summary	NOUN
easat-1557	35	23	of	of	ADP
easat-1557	35	24	recent	recent	ADJ
easat-1557	35	25	studies	study	NOUN
easat-1557	35	26	that	that	PRON
easat-1557	35	27	are	be	AUX
easat-1557	35	28	representative	representative	NOUN
easat-1557	35	29	of	of	ADP
easat-1557	35	30	the	the	DET
easat-1557	35	31	field	field	NOUN
easat-1557	35	32	.	.	PUNCT
easat-1557	36	1	therefore	therefore	ADV
easat-1557	36	2	,	,	PUNCT
easat-1557	36	3	the	the	DET
easat-1557	36	4	authors	author	NOUN
easat-1557	36	5	present	present	VERB
easat-1557	36	6	three	three	NUM
easat-1557	36	7	prospective	prospective	ADJ
easat-1557	36	8	primary	primary	ADJ
easat-1557	36	9	study	study	NOUN
easat-1557	36	10	directions	direction	NOUN
easat-1557	36	11	for	for	ADP
easat-1557	36	12	future	future	ADJ
easat-1557	36	13	analysis	analysis	NOUN
easat-1557	36	14	concerning	concern	VERB
easat-1557	36	15	the	the	DET
easat-1557	36	16	ac	ac	PROPN
easat-1557	36	17	in	in	ADP
easat-1557	36	18	figure	figure	NOUN
easat-1557	36	19	1	1	NUM
easat-1557	36	20	.	.	PUNCT
easat-1557	36	21	figure	figure	NOUN
easat-1557	36	22	1	1	NUM
easat-1557	36	23	.	.	PUNCT
easat-1557	37	1	research	research	NOUN
easat-1557	37	2	directions	direction	NOUN
easat-1557	37	3	on	on	ADP
easat-1557	37	4	ac	ac	PROPN
easat-1557	37	5	.	.	PROPN
easat-1557	38	1	2.1	2.1	NUM
easat-1557	38	2	.	.	PUNCT
easat-1557	39	1	research	research	NOUN
easat-1557	39	2	direction	direction	NOUN
easat-1557	39	3	1	1	NUM
easat-1557	39	4	–	–	PUNCT
easat-1557	39	5	the	the	DET
easat-1557	39	6	role	role	NOUN
easat-1557	39	7	and	and	CCONJ
easat-1557	39	8	effectiveness	effectiveness	NOUN
easat-1557	39	9	of	of	ADP
easat-1557	39	10	the	the	DET
easat-1557	39	11	ac	ac	PROPN
easat-1557	39	12	and	and	CCONJ
easat-1557	39	13	characteristics	characteristic	VERB
easat-1557	39	14	the	the	DET
easat-1557	39	15	problem	problem	NOUN
easat-1557	39	16	of	of	ADP
easat-1557	39	17	information	information	NOUN
easat-1557	39	18	asymmetry	asymmetry	NOUN
easat-1557	39	19	comes	come	VERB
easat-1557	39	20	from	from	ADP
easat-1557	39	21	the	the	DET
easat-1557	39	22	separation	separation	NOUN
easat-1557	39	23	of	of	ADP
easat-1557	39	24	ownership	ownership	NOUN
easat-1557	39	25	and	and	CCONJ
easat-1557	39	26	management	management	NOUN
easat-1557	39	27	rights	right	NOUN
easat-1557	39	28	in	in	ADP
easat-1557	39	29	a	a	DET
easat-1557	39	30	jsc	jsc	NOUN
easat-1557	39	31	due	due	ADP
easat-1557	39	32	to	to	ADP
easat-1557	39	33	a	a	DET
easat-1557	39	34	conflict	conflict	NOUN
easat-1557	39	35	of	of	ADP
easat-1557	39	36	interest	interest	NOUN
easat-1557	39	37	between	between	ADP
easat-1557	39	38	the	the	DET
easat-1557	39	39	owner	owner	NOUN
easat-1557	39	40	and	and	CCONJ
easat-1557	39	41	the	the	DET
easat-1557	39	42	authorized	authorized	ADJ
easat-1557	39	43	manager	manager	NOUN
easat-1557	39	44	(	(	PUNCT
easat-1557	39	45	spence	spence	NOUN
easat-1557	39	46	&	&	CCONJ
easat-1557	39	47	zeckhauser	zeckhauser	PROPN
easat-1557	39	48	,	,	PUNCT
easat-1557	39	49	1978	1978	NUM
easat-1557	39	50	)	)	PUNCT
easat-1557	39	51	.	.	PUNCT
easat-1557	40	1	consequently	consequently	ADV
easat-1557	40	2	,	,	PUNCT
easat-1557	40	3	enterprises	enterprise	NOUN
easat-1557	40	4	need	need	VERB
easat-1557	40	5	to	to	PART
easat-1557	40	6	have	have	VERB
easat-1557	40	7	an	an	DET
easat-1557	40	8	independent	independent	ADJ
easat-1557	40	9	department	department	NOUN
easat-1557	40	10	or	or	CCONJ
easat-1557	40	11	mechanism	mechanism	NOUN
easat-1557	40	12	to	to	ADP
easat-1557	40	13	2420	2420	NUM
easat-1557	40	14	edelweiss	edelweiss	PROPN
easat-1557	40	15	applied	apply	VERB
easat-1557	40	16	science	science	NOUN
easat-1557	40	17	and	and	CCONJ
easat-1557	40	18	technology	technology	NOUN
easat-1557	40	19	issn	issn	PROPN
easat-1557	40	20	:	:	PUNCT
easat-1557	40	21	2576	2576	NUM
easat-1557	40	22	-	-	SYM
easat-1557	40	23	8484	8484	NUM
easat-1557	40	24	vol	vol	NOUN
easat-1557	40	25	.	.	PROPN
easat-1557	41	1	8	8	NUM
easat-1557	41	2	,	,	PUNCT
easat-1557	41	3	no	no	INTJ
easat-1557	41	4	.	.	NOUN
easat-1557	41	5	4	4	NUM
easat-1557	41	6	:	:	PUNCT
easat-1557	41	7	2418	2418	NUM
easat-1557	41	8	-	-	SYM
easat-1557	41	9	2429	2429	NUM
easat-1557	41	10	,	,	PUNCT
easat-1557	41	11	2024	2024	NUM
easat-1557	41	12	doi	doi	NOUN
easat-1557	41	13	:	:	PUNCT
easat-1557	41	14	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	41	15	©	©	ADP
easat-1557	41	16	2024	2024	NUM
easat-1557	41	17	by	by	ADP
easat-1557	41	18	the	the	DET
easat-1557	41	19	authors	author	NOUN
easat-1557	41	20	;	;	PUNCT
easat-1557	41	21	licensee	licensee	PROPN
easat-1557	41	22	learning	learning	PROPN
easat-1557	41	23	gate	gate	PROPN
easat-1557	41	24	monitor	monitor	PROPN
easat-1557	41	25	,	,	PUNCT
easat-1557	41	26	control	control	NOUN
easat-1557	41	27	,	,	PUNCT
easat-1557	41	28	and	and	CCONJ
easat-1557	41	29	enhance	enhance	VERB
easat-1557	41	30	operational	operational	ADJ
easat-1557	41	31	efficiency	efficiency	NOUN
easat-1557	41	32	,	,	PUNCT
easat-1557	41	33	compliance	compliance	NOUN
easat-1557	41	34	,	,	PUNCT
easat-1557	41	35	and	and	CCONJ
easat-1557	41	36	information	information	NOUN
easat-1557	41	37	reliability	reliability	NOUN
easat-1557	41	38	.	.	PUNCT
easat-1557	42	1	several	several	ADJ
easat-1557	42	2	departments	department	NOUN
easat-1557	42	3	,	,	PUNCT
easat-1557	42	4	including	include	VERB
easat-1557	42	5	the	the	DET
easat-1557	42	6	supervisory	supervisory	ADJ
easat-1557	42	7	board	board	NOUN
easat-1557	42	8	,	,	PUNCT
easat-1557	42	9	the	the	DET
easat-1557	42	10	internal	internal	ADJ
easat-1557	42	11	audit	audit	NOUN
easat-1557	42	12	department	department	NOUN
easat-1557	42	13	,	,	PUNCT
easat-1557	42	14	and	and	CCONJ
easat-1557	42	15	the	the	DET
easat-1557	42	16	independent	independent	ADJ
easat-1557	42	17	audit	audit	NOUN
easat-1557	42	18	department	department	NOUN
easat-1557	42	19	,	,	PUNCT
easat-1557	42	20	were	be	AUX
easat-1557	42	21	established	establish	VERB
easat-1557	42	22	to	to	PART
easat-1557	42	23	fulfill	fulfill	VERB
easat-1557	42	24	this	this	DET
easat-1557	42	25	obligation	obligation	NOUN
easat-1557	42	26	.	.	PUNCT
easat-1557	43	1	however	however	ADV
easat-1557	43	2	,	,	PUNCT
easat-1557	43	3	these	these	DET
easat-1557	43	4	divisions	division	NOUN
easat-1557	43	5	have	have	AUX
easat-1557	43	6	not	not	PART
easat-1557	43	7	yet	yet	ADV
easat-1557	43	8	met	meet	VERB
easat-1557	43	9	expectations	expectation	NOUN
easat-1557	43	10	about	about	ADP
easat-1557	43	11	the	the	DET
easat-1557	43	12	truthfulness	truthfulness	ADJ
easat-1557	43	13	of	of	ADP
easat-1557	43	14	financial	financial	ADJ
easat-1557	43	15	statements	statement	NOUN
easat-1557	43	16	.	.	PUNCT
easat-1557	44	1	therefore	therefore	ADV
easat-1557	44	2	,	,	PUNCT
easat-1557	44	3	the	the	DET
easat-1557	44	4	ac	ac	PROPN
easat-1557	44	5	is	be	AUX
easat-1557	44	6	a	a	DET
easat-1557	44	7	new	new	ADJ
easat-1557	44	8	part	part	NOUN
easat-1557	44	9	of	of	ADP
easat-1557	44	10	corporate	corporate	ADJ
easat-1557	44	11	governance	governance	NOUN
easat-1557	44	12	that	that	PRON
easat-1557	44	13	is	be	AUX
easat-1557	44	14	being	be	AUX
easat-1557	44	15	researched	research	VERB
easat-1557	44	16	and	and	CCONJ
easat-1557	44	17	applied	apply	VERB
easat-1557	44	18	to	to	ADP
easat-1557	44	19	businesses	business	NOUN
easat-1557	44	20	in	in	ADP
easat-1557	44	21	recent	recent	ADJ
easat-1557	44	22	times	time	NOUN
easat-1557	44	23	.	.	PUNCT
easat-1557	45	1	the	the	DET
easat-1557	45	2	ac	ac	PROPN
easat-1557	45	3	is	be	AUX
easat-1557	45	4	claimed	claim	VERB
easat-1557	45	5	to	to	PART
easat-1557	45	6	increase	increase	VERB
easat-1557	45	7	the	the	DET
easat-1557	45	8	reliability	reliability	NOUN
easat-1557	45	9	and	and	CCONJ
easat-1557	45	10	truthfulness	truthfulness	ADJ
easat-1557	45	11	of	of	ADP
easat-1557	45	12	financial	financial	ADJ
easat-1557	45	13	statement	statement	NOUN
easat-1557	45	14	information	information	NOUN
easat-1557	45	15	,	,	PUNCT
easat-1557	45	16	limits	limit	VERB
easat-1557	45	17	risks	risk	NOUN
easat-1557	45	18	,	,	PUNCT
easat-1557	45	19	and	and	CCONJ
easat-1557	45	20	enhances	enhance	VERB
easat-1557	45	21	compliance	compliance	NOUN
easat-1557	45	22	with	with	ADP
easat-1557	45	23	business	business	NOUN
easat-1557	45	24	ethics	ethic	NOUN
easat-1557	45	25	(	(	PUNCT
easat-1557	45	26	deloitte	deloitte	PROPN
easat-1557	45	27	,	,	PUNCT
easat-1557	45	28	2014	2014	NUM
easat-1557	45	29	;	;	PUNCT
easat-1557	45	30	kpmg	kpmg	PROPN
easat-1557	45	31	’s	’s	PART
easat-1557	45	32	audit	audit	PROPN
easat-1557	45	33	committee	committee	PROPN
easat-1557	45	34	institute	institute	PROPN
easat-1557	45	35	,	,	PUNCT
easat-1557	45	36	2017	2017	NUM
easat-1557	45	37	;	;	PUNCT
easat-1557	45	38	pricewaterhousecoopers	pricewaterhousecooper	NOUN
easat-1557	45	39	(	(	PUNCT
easat-1557	45	40	pwc	pwc	PROPN
easat-1557	45	41	,	,	PUNCT
easat-1557	45	42	2018	2018	NUM
easat-1557	45	43	)	)	PUNCT
easat-1557	45	44	by	by	ADP
easat-1557	45	45	performing	perform	VERB
easat-1557	45	46	the	the	DET
easat-1557	45	47	following	follow	VERB
easat-1557	45	48	functions	function	NOUN
easat-1557	45	49	:	:	PUNCT
easat-1557	45	50	(	(	PUNCT
easat-1557	45	51	i	i	NOUN
easat-1557	45	52	)	)	PUNCT
easat-1557	45	53	review	review	NOUN
easat-1557	45	54	of	of	ADP
easat-1557	45	55	financial	financial	ADJ
easat-1557	45	56	information	information	NOUN
easat-1557	45	57	;	;	PUNCT
easat-1557	45	58	(	(	PUNCT
easat-1557	45	59	ii	ii	NOUN
easat-1557	45	60	)	)	PUNCT
easat-1557	45	61	supervising	supervise	VERB
easat-1557	45	62	internal	internal	ADJ
easat-1557	45	63	audit	audit	NOUN
easat-1557	45	64	;	;	PUNCT
easat-1557	45	65	(	(	PUNCT
easat-1557	45	66	iii	iii	X
easat-1557	45	67	)	)	PUNCT
easat-1557	45	68	auditor	auditor	NOUN
easat-1557	45	69	co	co	NOUN
easat-1557	45	70	-	-	NOUN
easat-1557	45	71	operation	operation	NOUN
easat-1557	45	72	;	;	PUNCT
easat-1557	45	73	(	(	PUNCT
easat-1557	45	74	iv	iv	X
easat-1557	45	75	)	)	PUNCT
easat-1557	45	76	risk	risk	NOUN
easat-1557	45	77	control	control	NOUN
easat-1557	45	78	;	;	PUNCT
easat-1557	45	79	(	(	PUNCT
easat-1557	45	80	v	v	NOUN
easat-1557	45	81	)	)	PUNCT
easat-1557	45	82	information	information	NOUN
easat-1557	45	83	supplier	supplier	NOUN
easat-1557	45	84	to	to	ADP
easat-1557	45	85	the	the	DET
easat-1557	45	86	board	board	NOUN
easat-1557	45	87	of	of	ADP
easat-1557	45	88	directors	director	NOUN
easat-1557	45	89	and	and	CCONJ
easat-1557	45	90	shareholders	shareholder	NOUN
easat-1557	45	91	;	;	PUNCT
easat-1557	45	92	(	(	PUNCT
easat-1557	45	93	vi	vi	NOUN
easat-1557	45	94	)	)	PUNCT
easat-1557	45	95	ethical	ethical	ADJ
easat-1557	45	96	issue	issue	NOUN
easat-1557	45	97	monitor	monitor	NOUN
easat-1557	45	98	.	.	PUNCT
easat-1557	46	1	therefore	therefore	ADV
easat-1557	46	2	,	,	PUNCT
easat-1557	46	3	the	the	DET
easat-1557	46	4	presence	presence	NOUN
easat-1557	46	5	of	of	ADP
easat-1557	46	6	the	the	DET
easat-1557	46	7	ac	ac	PROPN
easat-1557	46	8	in	in	ADP
easat-1557	46	9	the	the	DET
easat-1557	46	10	management	management	NOUN
easat-1557	46	11	structure	structure	NOUN
easat-1557	46	12	of	of	ADP
easat-1557	46	13	a	a	DET
easat-1557	46	14	jsc	jsc	NOUN
easat-1557	46	15	can	can	AUX
easat-1557	46	16	add	add	VERB
easat-1557	46	17	value	value	NOUN
easat-1557	46	18	to	to	ADP
easat-1557	46	19	the	the	DET
easat-1557	46	20	company	company	NOUN
easat-1557	46	21	and	and	CCONJ
easat-1557	46	22	its	its	PRON
easat-1557	46	23	stakeholders	stakeholder	NOUN
easat-1557	46	24	(	(	PUNCT
easat-1557	46	25	grange	grange	PROPN
easat-1557	46	26	,	,	PUNCT
easat-1557	46	27	ackers	acker	NOUN
easat-1557	46	28	and	and	CCONJ
easat-1557	46	29	odendaal	odendaal	NOUN
easat-1557	46	30	,	,	PUNCT
easat-1557	46	31	2021a	2021a	NUM
easat-1557	46	32	)	)	PUNCT
easat-1557	46	33	.	.	PUNCT
easat-1557	47	1	the	the	DET
easat-1557	47	2	efficiency	efficiency	NOUN
easat-1557	47	3	of	of	ADP
easat-1557	47	4	the	the	DET
easat-1557	47	5	ac	ac	PROPN
easat-1557	47	6	is	be	AUX
easat-1557	47	7	a	a	DET
easat-1557	47	8	factor	factor	NOUN
easat-1557	47	9	that	that	PRON
easat-1557	47	10	organizations	organization	NOUN
easat-1557	47	11	continuously	continuously	ADV
easat-1557	47	12	evaluate	evaluate	VERB
easat-1557	47	13	,	,	PUNCT
easat-1557	47	14	and	and	CCONJ
easat-1557	47	15	capitalize	capitalize	VERB
easat-1557	47	16	on	on	ADP
easat-1557	47	17	its	its	PRON
easat-1557	47	18	values	value	NOUN
easat-1557	47	19	.	.	PUNCT
easat-1557	48	1	the	the	DET
easat-1557	48	2	contributing	contribute	VERB
easat-1557	48	3	qualities	quality	NOUN
easat-1557	48	4	of	of	ADP
easat-1557	48	5	ac	ac	PROPN
easat-1557	48	6	members	member	NOUN
easat-1557	48	7	(	(	PUNCT
easat-1557	48	8	qualification	qualification	NOUN
easat-1557	48	9	,	,	PUNCT
easat-1557	48	10	experience	experience	NOUN
easat-1557	48	11	,	,	PUNCT
easat-1557	48	12	and	and	CCONJ
easat-1557	48	13	independence	independence	NOUN
easat-1557	48	14	)	)	PUNCT
easat-1557	48	15	are	be	AUX
easat-1557	48	16	crucial	crucial	ADJ
easat-1557	48	17	factors	factor	NOUN
easat-1557	48	18	influencing	influence	VERB
easat-1557	48	19	the	the	DET
easat-1557	48	20	committee	committee	NOUN
easat-1557	48	21	’s	’s	PART
easat-1557	48	22	performance	performance	NOUN
easat-1557	48	23	(	(	PUNCT
easat-1557	48	24	grange	grange	PROPN
easat-1557	48	25	,	,	PUNCT
easat-1557	48	26	ackers	acker	NOUN
easat-1557	48	27	and	and	CCONJ
easat-1557	48	28	odendaal	odendaal	NOUN
easat-1557	48	29	,	,	PUNCT
easat-1557	48	30	2021b	2021b	NUM
easat-1557	48	31	)	)	PUNCT
easat-1557	48	32	.	.	PUNCT
easat-1557	49	1	particularly	particularly	ADV
easat-1557	49	2	,	,	PUNCT
easat-1557	49	3	the	the	DET
easat-1557	49	4	chairman	chairman	NOUN
easat-1557	49	5	of	of	ADP
easat-1557	49	6	the	the	DET
easat-1557	49	7	ac	ac	PROPN
easat-1557	49	8	’s	’s	PART
easat-1557	49	9	leadership	leadership	NOUN
easat-1557	49	10	style	style	NOUN
easat-1557	49	11	(	(	PUNCT
easat-1557	49	12	compernolle	compernolle	NOUN
easat-1557	49	13	and	and	CCONJ
easat-1557	49	14	richard	richard	PROPN
easat-1557	49	15	,	,	PUNCT
easat-1557	49	16	2018	2018	NUM
easat-1557	49	17	)	)	PUNCT
easat-1557	49	18	and	and	CCONJ
easat-1557	49	19	their	their	PRON
easat-1557	49	20	approach	approach	NOUN
easat-1557	49	21	to	to	ADP
easat-1557	49	22	overcoming	overcome	VERB
easat-1557	49	23	work	work	NOUN
easat-1557	49	24	obstacles	obstacle	NOUN
easat-1557	49	25	(	(	PUNCT
easat-1557	49	26	free	free	ADJ
easat-1557	49	27	,	,	PUNCT
easat-1557	49	28	trotman	trotman	NOUN
easat-1557	49	29	,	,	PUNCT
easat-1557	49	30	and	and	CCONJ
easat-1557	49	31	trotman	trotman	NOUN
easat-1557	49	32	,	,	PUNCT
easat-1557	49	33	2021	2021	NUM
easat-1557	49	34	)	)	PUNCT
easat-1557	49	35	contribute	contribute	VERB
easat-1557	49	36	to	to	ADP
easat-1557	49	37	the	the	DET
easat-1557	49	38	ac	ac	PROPN
easat-1557	49	39	’s	’s	PART
easat-1557	49	40	high	high	ADJ
easat-1557	49	41	efficiency	efficiency	NOUN
easat-1557	49	42	.	.	PUNCT
easat-1557	50	1	it	it	PRON
easat-1557	50	2	is	be	AUX
easat-1557	50	3	notable	notable	ADJ
easat-1557	50	4	that	that	SCONJ
easat-1557	50	5	the	the	DET
easat-1557	50	6	ac	ac	PROPN
easat-1557	50	7	’s	’s	PART
easat-1557	50	8	independence	independence	NOUN
easat-1557	50	9	must	must	AUX
easat-1557	50	10	be	be	AUX
easat-1557	50	11	maintained	maintain	VERB
easat-1557	50	12	by	by	ADP
easat-1557	50	13	frequent	frequent	ADJ
easat-1557	50	14	evaluation	evaluation	NOUN
easat-1557	50	15	and	and	CCONJ
easat-1557	50	16	prompt	prompt	ADJ
easat-1557	50	17	identification	identification	NOUN
easat-1557	50	18	of	of	ADP
easat-1557	50	19	possible	possible	ADJ
easat-1557	50	20	concerns	concern	NOUN
easat-1557	50	21	.	.	PUNCT
easat-1557	51	1	attributes	attribute	NOUN
easat-1557	51	2	that	that	PRON
easat-1557	51	3	need	need	VERB
easat-1557	51	4	to	to	PART
easat-1557	51	5	be	be	AUX
easat-1557	51	6	assessed	assess	VERB
easat-1557	51	7	are	be	AUX
easat-1557	51	8	:	:	PUNCT
easat-1557	51	9	the	the	DET
easat-1557	51	10	number	number	NOUN
easat-1557	51	11	of	of	ADP
easat-1557	51	12	board	board	NOUN
easat-1557	51	13	members	member	NOUN
easat-1557	51	14	,	,	PUNCT
easat-1557	51	15	the	the	DET
easat-1557	51	16	number	number	NOUN
easat-1557	51	17	of	of	ADP
easat-1557	51	18	independent	independent	ADJ
easat-1557	51	19	directors	director	NOUN
easat-1557	51	20	on	on	ADP
easat-1557	51	21	the	the	DET
easat-1557	51	22	board	board	NOUN
easat-1557	51	23	,	,	PUNCT
easat-1557	51	24	and	and	CCONJ
easat-1557	51	25	relevant	relevant	ADJ
easat-1557	51	26	charters	charter	NOUN
easat-1557	51	27	(	(	PUNCT
easat-1557	51	28	drogalas	drogala	NOUN
easat-1557	51	29	et	et	PROPN
easat-1557	51	30	al	al	PROPN
easat-1557	51	31	.	.	PROPN
easat-1557	51	32	,	,	PUNCT
easat-1557	51	33	2020	2020	NUM
easat-1557	51	34	;	;	PUNCT
easat-1557	51	35	ali	ali	PROPN
easat-1557	51	36	&	&	CCONJ
easat-1557	51	37	meah	meah	PROPN
easat-1557	51	38	,	,	PUNCT
easat-1557	51	39	2021	2021	NUM
easat-1557	51	40	)	)	PUNCT
easat-1557	51	41	.	.	PUNCT
easat-1557	52	1	2.2	2.2	NUM
easat-1557	52	2	.	.	PUNCT
easat-1557	53	1	the	the	DET
easat-1557	53	2	second	second	ADJ
easat-1557	53	3	research	research	NOUN
easat-1557	53	4	direction	direction	NOUN
easat-1557	53	5	factors	factor	NOUN
easat-1557	53	6	affecting	affect	VERB
easat-1557	53	7	the	the	DET
easat-1557	53	8	formation	formation	NOUN
easat-1557	53	9	of	of	ADP
easat-1557	53	10	the	the	DET
easat-1557	53	11	ac	ac	PROPN
easat-1557	53	12	the	the	DET
easat-1557	53	13	ac	ac	PROPN
easat-1557	53	14	was	be	AUX
easat-1557	53	15	established	establish	VERB
easat-1557	53	16	in	in	ADP
easat-1557	53	17	response	response	NOUN
easat-1557	53	18	to	to	ADP
easat-1557	53	19	the	the	DET
easat-1557	53	20	requirement	requirement	NOUN
easat-1557	53	21	to	to	PART
easat-1557	53	22	enhance	enhance	VERB
easat-1557	53	23	control	control	NOUN
easat-1557	53	24	in	in	ADP
easat-1557	53	25	publicly	publicly	ADV
easat-1557	53	26	traded	trade	VERB
easat-1557	53	27	corporations	corporation	NOUN
easat-1557	53	28	in	in	ADP
easat-1557	53	29	order	order	NOUN
easat-1557	53	30	to	to	PART
easat-1557	53	31	address	address	VERB
easat-1557	53	32	the	the	DET
easat-1557	53	33	issue	issue	NOUN
easat-1557	53	34	of	of	ADP
easat-1557	53	35	information	information	NOUN
easat-1557	53	36	asymmetry	asymmetry	NOUN
easat-1557	53	37	(	(	PUNCT
easat-1557	53	38	chiu	chiu	PROPN
easat-1557	53	39	,	,	PUNCT
easat-1557	53	40	chung	chung	PROPN
easat-1557	53	41	and	and	CCONJ
easat-1557	53	42	hung	hung	PROPN
easat-1557	53	43	,	,	PUNCT
easat-1557	53	44	2022	2022	NUM
easat-1557	53	45	)	)	PUNCT
easat-1557	53	46	.	.	PUNCT
easat-1557	54	1	the	the	DET
easat-1557	54	2	ac	ac	PROPN
easat-1557	54	3	is	be	AUX
easat-1557	54	4	regarded	regard	VERB
easat-1557	54	5	as	as	ADP
easat-1557	54	6	a	a	DET
easat-1557	54	7	novel	novel	ADJ
easat-1557	54	8	management	management	NOUN
easat-1557	54	9	structure	structure	NOUN
easat-1557	54	10	with	with	ADP
easat-1557	54	11	several	several	ADJ
easat-1557	54	12	benefits	benefit	NOUN
easat-1557	54	13	and	and	CCONJ
easat-1557	54	14	is	be	AUX
easat-1557	54	15	consistent	consistent	ADJ
easat-1557	54	16	with	with	ADP
easat-1557	54	17	worldwide	worldwide	ADJ
easat-1557	54	18	standards	standard	NOUN
easat-1557	54	19	.	.	PUNCT
easat-1557	55	1	most	most	ADJ
easat-1557	55	2	nations	nation	NOUN
easat-1557	55	3	have	have	VERB
easat-1557	55	4	a	a	DET
easat-1557	55	5	legislative	legislative	ADJ
easat-1557	55	6	framework	framework	NOUN
easat-1557	55	7	for	for	ADP
easat-1557	55	8	publicly	publicly	ADV
easat-1557	55	9	traded	trade	VERB
easat-1557	55	10	firms	firm	NOUN
easat-1557	55	11	to	to	PART
easat-1557	55	12	freely	freely	ADV
easat-1557	55	13	select	select	VERB
easat-1557	55	14	an	an	DET
easat-1557	55	15	ac	ac	NOUN
easat-1557	55	16	,	,	PUNCT
easat-1557	55	17	but	but	CCONJ
easat-1557	55	18	not	not	PART
easat-1557	55	19	obligated	obligate	VERB
easat-1557	55	20	to	to	PART
easat-1557	55	21	do	do	VERB
easat-1557	55	22	so	so	ADV
easat-1557	55	23	.	.	PUNCT
easat-1557	56	1	therefore	therefore	ADV
easat-1557	56	2	,	,	PUNCT
easat-1557	56	3	the	the	DET
easat-1557	56	4	formation	formation	NOUN
easat-1557	56	5	of	of	ADP
easat-1557	56	6	the	the	DET
easat-1557	56	7	ac	ac	PROPN
easat-1557	56	8	in	in	ADP
easat-1557	56	9	these	these	DET
easat-1557	56	10	firm	firm	NOUN
easat-1557	56	11	depends	depend	VERB
easat-1557	56	12	on	on	ADP
easat-1557	56	13	the	the	DET
easat-1557	56	14	decision	decision	NOUN
easat-1557	56	15	of	of	ADP
easat-1557	56	16	the	the	DET
easat-1557	56	17	board	board	NOUN
easat-1557	56	18	of	of	ADP
easat-1557	56	19	directors	director	NOUN
easat-1557	56	20	and	and	CCONJ
easat-1557	56	21	a	a	DET
easat-1557	56	22	variety	variety	NOUN
easat-1557	56	23	of	of	ADP
easat-1557	56	24	other	other	ADJ
easat-1557	56	25	variables	variable	NOUN
easat-1557	56	26	.	.	PUNCT
easat-1557	57	1	in	in	ADP
easat-1557	57	2	the	the	DET
easat-1557	57	3	few	few	ADJ
easat-1557	57	4	studies	study	NOUN
easat-1557	57	5	following	follow	VERB
easat-1557	57	6	such	such	ADJ
easat-1557	57	7	direction	direction	NOUN
easat-1557	57	8	,	,	PUNCT
easat-1557	57	9	frequently	frequently	ADV
easat-1557	57	10	discussed	discuss	VERB
easat-1557	57	11	factors	factor	NOUN
easat-1557	57	12	include	include	VERB
easat-1557	57	13	:	:	PUNCT
easat-1557	57	14	(	(	PUNCT
easat-1557	57	15	i	i	NOUN
easat-1557	57	16	)	)	PUNCT
easat-1557	57	17	attributes	attribute	NOUN
easat-1557	57	18	of	of	ADP
easat-1557	57	19	the	the	DET
easat-1557	57	20	board	board	NOUN
easat-1557	57	21	of	of	ADP
easat-1557	57	22	director	director	NOUN
easat-1557	57	23	;	;	PUNCT
easat-1557	57	24	(	(	PUNCT
easat-1557	57	25	ii	ii	NOUN
easat-1557	57	26	)	)	PUNCT
easat-1557	57	27	firm	firm	ADJ
easat-1557	57	28	size	size	NOUN
easat-1557	57	29	;	;	PUNCT
easat-1557	57	30	and	and	CCONJ
easat-1557	57	31	(	(	PUNCT
easat-1557	57	32	iii	iii	X
easat-1557	57	33	)	)	PUNCT
easat-1557	57	34	independent	independent	ADJ
easat-1557	57	35	audit	audit	NOUN
easat-1557	57	36	(	(	PUNCT
easat-1557	57	37	elad	elad	NOUN
easat-1557	57	38	,	,	PUNCT
easat-1557	57	39	ngan	ngan	PROPN
easat-1557	57	40	,	,	PUNCT
easat-1557	57	41	&	&	CCONJ
easat-1557	57	42	bongbee	bongbee	PROPN
easat-1557	57	43	,	,	PUNCT
easat-1557	57	44	2017	2017	NUM
easat-1557	57	45	;	;	PUNCT
easat-1557	57	46	hernández	hernández	PROPN
easat-1557	57	47	-	-	PUNCT
easat-1557	57	48	trillo	trillo	PROPN
easat-1557	57	49	,	,	PUNCT
easat-1557	57	50	pagán	pagán	NOUN
easat-1557	57	51	,	,	PUNCT
easat-1557	57	52	&	&	CCONJ
easat-1557	57	53	paxton	paxton	PROPN
easat-1557	57	54	,	,	PUNCT
easat-1557	57	55	2005	2005	NUM
easat-1557	57	56	;	;	PUNCT
easat-1557	57	57	lynn	lynn	PROPN
easat-1557	57	58	,	,	PUNCT
easat-1557	57	59	1985	1985	NUM
easat-1557	57	60	)	)	PUNCT
easat-1557	57	61	.	.	PUNCT
easat-1557	58	1	through	through	ADP
easat-1557	58	2	the	the	DET
easat-1557	58	3	process	process	NOUN
easat-1557	58	4	of	of	ADP
easat-1557	58	5	corporate	corporate	ADJ
easat-1557	58	6	governance	governance	NOUN
easat-1557	58	7	,	,	PUNCT
easat-1557	58	8	the	the	DET
easat-1557	58	9	board	board	NOUN
easat-1557	58	10	of	of	ADP
easat-1557	58	11	directors	director	NOUN
easat-1557	58	12	directly	directly	ADV
easat-1557	58	13	influences	influence	VERB
easat-1557	58	14	the	the	DET
easat-1557	58	15	creation	creation	NOUN
easat-1557	58	16	of	of	ADP
easat-1557	58	17	the	the	DET
easat-1557	58	18	ac	ac	PROPN
easat-1557	58	19	.	.	PUNCT
easat-1557	59	1	the	the	DET
easat-1557	59	2	board	board	NOUN
easat-1557	59	3	of	of	ADP
easat-1557	59	4	directors	director	NOUN
easat-1557	59	5	will	will	AUX
easat-1557	59	6	identify	identify	VERB
easat-1557	59	7	and	and	CCONJ
easat-1557	59	8	select	select	VERB
easat-1557	59	9	the	the	DET
easat-1557	59	10	management	management	NOUN
easat-1557	59	11	system	system	NOUN
easat-1557	59	12	’s	’s	PART
easat-1557	59	13	components	component	NOUN
easat-1557	59	14	(	(	PUNCT
easat-1557	59	15	elad	elad	PROPN
easat-1557	59	16	,	,	PUNCT
easat-1557	59	17	ngan	ngan	PROPN
easat-1557	59	18	,	,	PUNCT
easat-1557	59	19	&	&	CCONJ
easat-1557	59	20	bongbee	bongbee	PROPN
easat-1557	59	21	,	,	PUNCT
easat-1557	59	22	2017	2017	NUM
easat-1557	59	23	)	)	PUNCT
easat-1557	59	24	and	and	CCONJ
easat-1557	59	25	implement	implement	VERB
easat-1557	59	26	and	and	CCONJ
easat-1557	59	27	utilize	utilize	VERB
easat-1557	59	28	management	management	NOUN
easat-1557	59	29	tools	tool	NOUN
easat-1557	59	30	.	.	PUNCT
easat-1557	60	1	consequently	consequently	ADV
easat-1557	60	2	,	,	PUNCT
easat-1557	60	3	the	the	DET
easat-1557	60	4	board	board	NOUN
easat-1557	60	5	of	of	ADP
easat-1557	60	6	directors	director	NOUN
easat-1557	60	7	deliberates	deliberate	VERB
easat-1557	60	8	and	and	CCONJ
easat-1557	60	9	makes	make	VERB
easat-1557	60	10	a	a	DET
easat-1557	60	11	decision	decision	NOUN
easat-1557	60	12	about	about	ADP
easat-1557	60	13	the	the	DET
easat-1557	60	14	ac	ac	PROPN
easat-1557	60	15	’s	’s	PART
easat-1557	60	16	organizational	organizational	ADJ
easat-1557	60	17	structure	structure	NOUN
easat-1557	60	18	within	within	ADP
easat-1557	60	19	the	the	DET
easat-1557	60	20	management	management	NOUN
easat-1557	60	21	hierarchy	hierarchy	NOUN
easat-1557	60	22	.	.	PUNCT
easat-1557	61	1	the	the	DET
easat-1557	61	2	degree	degree	NOUN
easat-1557	61	3	of	of	ADP
easat-1557	61	4	directors	director	NOUN
easat-1557	61	5	’	'	PUNCT
easat-1557	61	6	ownership	ownership	NOUN
easat-1557	61	7	impedes	impede	VERB
easat-1557	61	8	the	the	DET
easat-1557	61	9	creation	creation	NOUN
easat-1557	61	10	of	of	ADP
easat-1557	61	11	audit	audit	NOUN
easat-1557	61	12	committees	committee	NOUN
easat-1557	61	13	from	from	ADP
easat-1557	61	14	a	a	DET
easat-1557	61	15	governance	governance	NOUN
easat-1557	61	16	perspective	perspective	NOUN
easat-1557	61	17	(	(	PUNCT
easat-1557	61	18	jensen	jensen	PROPN
easat-1557	61	19	&	&	CCONJ
easat-1557	61	20	meckling	meckling	PROPN
easat-1557	61	21	,	,	PUNCT
easat-1557	61	22	1976	1976	NUM
easat-1557	61	23	)	)	PUNCT
easat-1557	61	24	since	since	SCONJ
easat-1557	61	25	they	they	PRON
easat-1557	61	26	have	have	VERB
easat-1557	61	27	little	little	ADJ
easat-1557	61	28	willingness	willingness	NOUN
easat-1557	61	29	to	to	PART
easat-1557	61	30	control	control	VERB
easat-1557	61	31	independent	independent	ADJ
easat-1557	61	32	financial	financial	ADJ
easat-1557	61	33	information	information	NOUN
easat-1557	61	34	.	.	PUNCT
easat-1557	62	1	the	the	DET
easat-1557	62	2	advantages	advantage	NOUN
easat-1557	62	3	from	from	ADP
easat-1557	62	4	the	the	DET
easat-1557	62	5	oversight	oversight	NOUN
easat-1557	62	6	of	of	ADP
easat-1557	62	7	the	the	DET
easat-1557	62	8	ac	ac	PROPN
easat-1557	62	9	are	be	AUX
easat-1557	62	10	much	much	ADV
easat-1557	62	11	greater	great	ADJ
easat-1557	62	12	than	than	ADP
easat-1557	62	13	the	the	DET
easat-1557	62	14	expenses	expense	NOUN
easat-1557	62	15	of	of	ADP
easat-1557	62	16	maintaining	maintain	VERB
easat-1557	62	17	the	the	DET
easat-1557	62	18	ac	ac	PROPN
easat-1557	62	19	(	(	PUNCT
easat-1557	62	20	paul	paul	PROPN
easat-1557	62	21	collier	collier	PROPN
easat-1557	62	22	,	,	PUNCT
easat-1557	62	23	1992	1992	NUM
easat-1557	62	24	)	)	PUNCT
easat-1557	62	25	.	.	PUNCT
easat-1557	63	1	this	this	PRON
easat-1557	63	2	is	be	AUX
easat-1557	63	3	because	because	SCONJ
easat-1557	63	4	the	the	DET
easat-1557	63	5	benefits	benefit	NOUN
easat-1557	63	6	from	from	ADP
easat-1557	63	7	the	the	DET
easat-1557	63	8	oversight	oversight	NOUN
easat-1557	63	9	of	of	ADP
easat-1557	63	10	the	the	DET
easat-1557	63	11	ac	ac	PROPN
easat-1557	63	12	are	be	AUX
easat-1557	63	13	significantly	significantly	ADV
easat-1557	63	14	greater	great	ADJ
easat-1557	63	15	than	than	ADP
easat-1557	63	16	the	the	DET
easat-1557	63	17	costs	cost	NOUN
easat-1557	63	18	of	of	ADP
easat-1557	63	19	maintaining	maintain	VERB
easat-1557	63	20	the	the	DET
easat-1557	63	21	ac	ac	PROPN
easat-1557	63	22	.	.	PUNCT
easat-1557	64	1	the	the	DET
easat-1557	64	2	number	number	NOUN
easat-1557	64	3	of	of	ADP
easat-1557	64	4	shareholders	shareholder	NOUN
easat-1557	64	5	is	be	AUX
easat-1557	64	6	correlated	correlate	VERB
easat-1557	64	7	with	with	ADP
easat-1557	64	8	the	the	DET
easat-1557	64	9	size	size	NOUN
easat-1557	64	10	of	of	ADP
easat-1557	64	11	a	a	DET
easat-1557	64	12	firm	firm	NOUN
easat-1557	64	13	(	(	PUNCT
easat-1557	64	14	hernández	hernández	PROPN
easat-1557	64	15	-	-	PUNCT
easat-1557	64	16	trillo	trillo	PROPN
easat-1557	64	17	,	,	PUNCT
easat-1557	64	18	pagán	pagán	NOUN
easat-1557	64	19	,	,	PUNCT
easat-1557	64	20	&	&	CCONJ
easat-1557	64	21	paxton	paxton	PROPN
easat-1557	64	22	,	,	PUNCT
easat-1557	64	23	2005	2005	NUM
easat-1557	64	24	)	)	PUNCT
easat-1557	64	25	,	,	PUNCT
easat-1557	64	26	which	which	PRON
easat-1557	64	27	encourages	encourage	VERB
easat-1557	64	28	the	the	DET
easat-1557	64	29	development	development	NOUN
easat-1557	64	30	of	of	ADP
easat-1557	64	31	an	an	DET
easat-1557	64	32	ac	ac	NOUN
easat-1557	64	33	in	in	ADP
easat-1557	64	34	an	an	DET
easat-1557	64	35	organization	organization	NOUN
easat-1557	64	36	to	to	PART
easat-1557	64	37	avoid	avoid	VERB
easat-1557	64	38	conflicts	conflict	NOUN
easat-1557	64	39	of	of	ADP
easat-1557	64	40	interest	interest	NOUN
easat-1557	64	41	and	and	CCONJ
easat-1557	64	42	information	information	NOUN
easat-1557	64	43	asymmetry	asymmetry	NOUN
easat-1557	64	44	(	(	PUNCT
easat-1557	64	45	paul	paul	PROPN
easat-1557	64	46	collier	collier	PROPN
easat-1557	64	47	,	,	PUNCT
easat-1557	64	48	1992	1992	NUM
easat-1557	64	49	)	)	PUNCT
easat-1557	64	50	.	.	PUNCT
easat-1557	65	1	in	in	ADP
easat-1557	65	2	addition	addition	NOUN
easat-1557	65	3	,	,	PUNCT
easat-1557	65	4	major	major	ADJ
easat-1557	65	5	and	and	CCONJ
easat-1557	65	6	respected	respected	ADJ
easat-1557	65	7	independent	independent	ADJ
easat-1557	65	8	auditing	auditing	NOUN
easat-1557	65	9	companies	company	NOUN
easat-1557	65	10	advise	advise	VERB
easat-1557	65	11	businesses	business	NOUN
easat-1557	65	12	to	to	PART
easat-1557	65	13	establish	establish	VERB
easat-1557	65	14	an	an	DET
easat-1557	65	15	ac	ac	PROPN
easat-1557	65	16	(	(	PUNCT
easat-1557	65	17	lynn	lynn	PROPN
easat-1557	65	18	,	,	PUNCT
easat-1557	65	19	1985	1985	NUM
easat-1557	65	20	)	)	PUNCT
easat-1557	65	21	to	to	PART
easat-1557	65	22	assist	assist	VERB
easat-1557	65	23	them	they	PRON
easat-1557	65	24	with	with	ADP
easat-1557	65	25	their	their	PRON
easat-1557	65	26	audit	audit	NOUN
easat-1557	65	27	work	work	NOUN
easat-1557	65	28	and	and	CCONJ
easat-1557	65	29	boost	boost	VERB
easat-1557	65	30	the	the	DET
easat-1557	65	31	information	information	NOUN
easat-1557	65	32	’s	’s	PART
easat-1557	65	33	dependability	dependability	NOUN
easat-1557	65	34	and	and	CCONJ
easat-1557	65	35	transparency	transparency	NOUN
easat-1557	65	36	.	.	PUNCT
easat-1557	66	1	big	big	ADJ
easat-1557	66	2	audit	audit	NOUN
easat-1557	66	3	firms	firm	NOUN
easat-1557	66	4	frequently	frequently	ADV
easat-1557	66	5	conduct	conduct	VERB
easat-1557	66	6	research	research	NOUN
easat-1557	66	7	and	and	CCONJ
easat-1557	66	8	offer	offer	VERB
easat-1557	66	9	guidance	guidance	NOUN
easat-1557	66	10	and	and	CCONJ
easat-1557	66	11	support	support	NOUN
easat-1557	66	12	to	to	ADP
easat-1557	66	13	businesses	business	NOUN
easat-1557	66	14	in	in	ADP
easat-1557	66	15	establishing	establish	VERB
easat-1557	66	16	and	and	CCONJ
easat-1557	66	17	operating	operate	VERB
easat-1557	66	18	the	the	DET
easat-1557	66	19	ac	ac	PROPN
easat-1557	66	20	(	(	PUNCT
easat-1557	66	21	deloitte	deloitte	PROPN
easat-1557	66	22	,	,	PUNCT
easat-1557	66	23	2014	2014	NUM
easat-1557	66	24	;	;	PUNCT
easat-1557	66	25	kpmg	kpmg	PROPN
easat-1557	66	26	's	's	PART
easat-1557	66	27	audit	audit	PROPN
easat-1557	66	28	committee	committee	PROPN
easat-1557	66	29	institute	institute	PROPN
easat-1557	66	30	,	,	PUNCT
easat-1557	66	31	2017	2017	NUM
easat-1557	66	32	;	;	PUNCT
easat-1557	66	33	pricewaterhousecoopers	pricewaterhousecooper	NOUN
easat-1557	66	34	(	(	PUNCT
easat-1557	66	35	pwc	pwc	PROPN
easat-1557	66	36	)	)	PUNCT
easat-1557	66	37	,	,	PUNCT
easat-1557	66	38	2018	2018	NUM
easat-1557	66	39	)	)	PUNCT
easat-1557	66	40	.	.	PUNCT
easat-1557	67	1	2421	2421	NUM
easat-1557	67	2	edelweiss	edelweiss	PROPN
easat-1557	67	3	applied	apply	VERB
easat-1557	67	4	science	science	NOUN
easat-1557	67	5	and	and	CCONJ
easat-1557	67	6	technology	technology	NOUN
easat-1557	67	7	issn	issn	PROPN
easat-1557	67	8	:	:	PUNCT
easat-1557	67	9	2576	2576	NUM
easat-1557	67	10	-	-	SYM
easat-1557	67	11	8484	8484	NUM
easat-1557	67	12	vol	vol	NOUN
easat-1557	67	13	.	.	PROPN
easat-1557	67	14	8	8	NUM
easat-1557	67	15	,	,	PUNCT
easat-1557	67	16	no	no	INTJ
easat-1557	67	17	.	.	NOUN
easat-1557	67	18	4	4	NUM
easat-1557	67	19	:	:	PUNCT
easat-1557	67	20	2418	2418	NUM
easat-1557	67	21	-	-	SYM
easat-1557	67	22	2429	2429	NUM
easat-1557	67	23	,	,	PUNCT
easat-1557	67	24	2024	2024	NUM
easat-1557	67	25	doi	doi	NOUN
easat-1557	67	26	:	:	PUNCT
easat-1557	67	27	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	67	28	©	©	ADP
easat-1557	67	29	2024	2024	NUM
easat-1557	67	30	by	by	ADP
easat-1557	67	31	the	the	DET
easat-1557	67	32	authors	author	NOUN
easat-1557	67	33	;	;	PUNCT
easat-1557	67	34	licensee	licensee	PROPN
easat-1557	67	35	learning	learning	NOUN
easat-1557	67	36	gate	gate	NOUN
easat-1557	67	37	2.3	2.3	NUM
easat-1557	67	38	.	.	PUNCT
easat-1557	68	1	third	third	ADJ
easat-1557	68	2	research	research	NOUN
easat-1557	68	3	direction	direction	NOUN
easat-1557	68	4	the	the	DET
easat-1557	68	5	ac	ac	PROPN
easat-1557	68	6	influences	influence	VERB
easat-1557	68	7	relevant	relevant	ADJ
easat-1557	68	8	subjects	subject	NOUN
easat-1557	68	9	the	the	DET
easat-1557	68	10	ac	ac	PROPN
easat-1557	68	11	enhances	enhance	VERB
easat-1557	68	12	the	the	DET
easat-1557	68	13	company	company	NOUN
easat-1557	68	14	's	's	PART
easat-1557	68	15	operational	operational	ADJ
easat-1557	68	16	efficiency	efficiency	NOUN
easat-1557	68	17	.	.	PUNCT
easat-1557	69	1	the	the	DET
easat-1557	69	2	ac	ac	PROPN
easat-1557	69	3	generally	generally	ADV
easat-1557	69	4	lowers	lower	VERB
easat-1557	69	5	asymmetric	asymmetric	ADJ
easat-1557	69	6	information	information	NOUN
easat-1557	69	7	,	,	PUNCT
easat-1557	69	8	conflicts	conflict	NOUN
easat-1557	69	9	of	of	ADP
easat-1557	69	10	interest	interest	NOUN
easat-1557	69	11	in	in	ADP
easat-1557	69	12	agency	agency	NOUN
easat-1557	69	13	relationships	relationship	NOUN
easat-1557	69	14	,	,	PUNCT
easat-1557	69	15	hazards	hazard	NOUN
easat-1557	69	16	,	,	PUNCT
easat-1557	69	17	and	and	CCONJ
easat-1557	69	18	operational	operational	ADJ
easat-1557	69	19	inefficiency	inefficiency	NOUN
easat-1557	69	20	(	(	PUNCT
easat-1557	69	21	chiu	chiu	PROPN
easat-1557	69	22	,	,	PUNCT
easat-1557	69	23	chung	chung	PROPN
easat-1557	69	24	and	and	CCONJ
easat-1557	69	25	hung	hung	PROPN
easat-1557	69	26	,	,	PUNCT
easat-1557	69	27	2021	2021	NUM
easat-1557	69	28	)	)	PUNCT
easat-1557	69	29	.	.	PUNCT
easat-1557	70	1	specifically	specifically	ADV
easat-1557	70	2	addressing	address	VERB
easat-1557	70	3	the	the	DET
easat-1557	70	4	qualities	quality	NOUN
easat-1557	70	5	involving	involve	VERB
easat-1557	70	6	the	the	DET
easat-1557	70	7	ac	ac	PROPN
easat-1557	70	8	,	,	PUNCT
easat-1557	70	9	attributes	attribute	VERB
easat-1557	70	10	impacting	impact	VERB
easat-1557	70	11	the	the	DET
easat-1557	70	12	performance	performance	NOUN
easat-1557	70	13	of	of	ADP
easat-1557	70	14	the	the	DET
easat-1557	70	15	firm	firm	NOUN
easat-1557	70	16	include	include	VERB
easat-1557	70	17	:	:	PUNCT
easat-1557	70	18	the	the	DET
easat-1557	70	19	number	number	NOUN
easat-1557	70	20	of	of	ADP
easat-1557	70	21	members	member	NOUN
easat-1557	70	22	,	,	PUNCT
easat-1557	70	23	the	the	DET
easat-1557	70	24	number	number	NOUN
easat-1557	70	25	of	of	ADP
easat-1557	70	26	meetings	meeting	NOUN
easat-1557	70	27	,	,	PUNCT
easat-1557	70	28	the	the	DET
easat-1557	70	29	structure	structure	NOUN
easat-1557	70	30	of	of	ADP
easat-1557	70	31	the	the	DET
easat-1557	70	32	ac	ac	PROPN
easat-1557	70	33	(	(	PUNCT
easat-1557	70	34	al	al	PROPN
easat-1557	70	35	-homaidi	-homaidi	PROPN
easat-1557	70	36	et	et	PROPN
easat-1557	70	37	al	al	PROPN
easat-1557	70	38	.	.	PROPN
easat-1557	70	39	,	,	PUNCT
easat-1557	70	40	2021	2021	NUM
easat-1557	70	41	)	)	PUNCT
easat-1557	70	42	,	,	PUNCT
easat-1557	70	43	and	and	CCONJ
easat-1557	70	44	the	the	DET
easat-1557	70	45	ownership	ownership	NOUN
easat-1557	70	46	concentration	concentration	NOUN
easat-1557	70	47	level	level	NOUN
easat-1557	70	48	(	(	PUNCT
easat-1557	70	49	javeed	javeed	NOUN
easat-1557	70	50	et	et	PROPN
easat-1557	70	51	al	al	PROPN
easat-1557	70	52	.	.	PROPN
easat-1557	70	53	,	,	PUNCT
easat-1557	70	54	2021	2021	NUM
easat-1557	70	55	)	)	PUNCT
easat-1557	70	56	.	.	PUNCT
easat-1557	71	1	in	in	ADP
easat-1557	71	2	addition	addition	NOUN
easat-1557	71	3	,	,	PUNCT
easat-1557	71	4	the	the	DET
easat-1557	71	5	ac	ac	PROPN
easat-1557	71	6	actively	actively	ADV
easat-1557	71	7	promotes	promote	VERB
easat-1557	71	8	internal	internal	ADJ
easat-1557	71	9	audit	audit	NOUN
easat-1557	71	10	(	(	PUNCT
easat-1557	71	11	weickgenannt	weickgenannt	NOUN
easat-1557	71	12	,	,	PUNCT
easat-1557	71	13	hermanson	hermanson	PROPN
easat-1557	71	14	,	,	PUNCT
easat-1557	71	15	&	&	CCONJ
easat-1557	71	16	sharma	sharma	PROPN
easat-1557	71	17	,	,	PUNCT
easat-1557	71	18	2021	2021	NUM
easat-1557	71	19	)	)	PUNCT
easat-1557	71	20	in	in	ADP
easat-1557	71	21	order	order	NOUN
easat-1557	71	22	to	to	PART
easat-1557	71	23	strengthen	strengthen	VERB
easat-1557	71	24	the	the	DET
easat-1557	71	25	successful	successful	ADJ
easat-1557	71	26	implementation	implementation	NOUN
easat-1557	71	27	of	of	ADP
easat-1557	71	28	internal	internal	ADJ
easat-1557	71	29	recommendations	recommendation	NOUN
easat-1557	71	30	(	(	PUNCT
easat-1557	71	31	alzeban	alzeban	NOUN
easat-1557	71	32	,	,	PUNCT
easat-1557	71	33	2021	2021	NUM
easat-1557	71	34	)	)	PUNCT
easat-1557	71	35	.	.	PUNCT
easat-1557	72	1	earnings	earning	NOUN
easat-1557	72	2	management	management	NOUN
easat-1557	72	3	negatively	negatively	ADV
easat-1557	72	4	affects	affect	VERB
easat-1557	72	5	operating	operating	NOUN
easat-1557	72	6	results	result	NOUN
easat-1557	72	7	and	and	CCONJ
easat-1557	72	8	financial	financial	ADJ
easat-1557	72	9	information	information	NOUN
easat-1557	72	10	reliability	reliability	NOUN
easat-1557	72	11	(	(	PUNCT
easat-1557	72	12	alia	alia	ADV
easat-1557	72	13	et	et	PROPN
easat-1557	72	14	al	al	PROPN
easat-1557	72	15	.	.	PROPN
easat-1557	72	16	,	,	PUNCT
easat-1557	72	17	2020	2020	NUM
easat-1557	72	18	)	)	PUNCT
easat-1557	72	19	.	.	PUNCT
easat-1557	73	1	the	the	DET
easat-1557	73	2	ac	ac	PROPN
easat-1557	73	3	serves	serve	VERB
easat-1557	73	4	as	as	ADP
easat-1557	73	5	a	a	DET
easat-1557	73	6	monitor	monitor	NOUN
easat-1557	73	7	to	to	PART
easat-1557	73	8	prevent	prevent	VERB
easat-1557	73	9	such	such	ADJ
easat-1557	73	10	misconduct	misconduct	NOUN
easat-1557	73	11	(	(	PUNCT
easat-1557	73	12	overstating	overstate	VERB
easat-1557	73	13	revenue	revenue	NOUN
easat-1557	73	14	,	,	PUNCT
easat-1557	73	15	manipulating	manipulate	VERB
easat-1557	73	16	inventory	inventory	NOUN
easat-1557	73	17	systems	system	NOUN
easat-1557	73	18	,	,	PUNCT
easat-1557	73	19	changing	change	VERB
easat-1557	73	20	accounting	accounting	NOUN
easat-1557	73	21	policy	policy	NOUN
easat-1557	73	22	)	)	PUNCT
easat-1557	73	23	.	.	PUNCT
easat-1557	74	1	there	there	PRON
easat-1557	74	2	are	be	VERB
easat-1557	74	3	several	several	ADJ
easat-1557	74	4	papers	paper	NOUN
easat-1557	74	5	focusing	focus	VERB
easat-1557	74	6	on	on	ADP
easat-1557	74	7	the	the	DET
easat-1557	74	8	characteristics	characteristic	NOUN
easat-1557	74	9	of	of	ADP
easat-1557	74	10	ac	ac	PROPN
easat-1557	74	11	personnel	personnel	NOUN
easat-1557	74	12	,	,	PUNCT
easat-1557	74	13	such	such	ADJ
easat-1557	74	14	as	as	ADP
easat-1557	74	15	age	age	NOUN
easat-1557	74	16	(	(	PUNCT
easat-1557	74	17	komal	komal	PROPN
easat-1557	74	18	et	et	PROPN
easat-1557	74	19	al	al	PROPN
easat-1557	74	20	.	.	PROPN
easat-1557	74	21	,	,	PUNCT
easat-1557	74	22	2021	2021	NUM
easat-1557	74	23	)	)	PUNCT
easat-1557	74	24	,	,	PUNCT
easat-1557	74	25	financial	financial	ADJ
easat-1557	74	26	accounting	accounting	NOUN
easat-1557	74	27	expertise	expertise	NOUN
easat-1557	74	28	(	(	PUNCT
easat-1557	74	29	setiawan	setiawan	X
easat-1557	74	30	et	et	PROPN
easat-1557	74	31	al	al	PROPN
easat-1557	74	32	.	.	PROPN
easat-1557	74	33	,	,	PUNCT
easat-1557	74	34	2020	2020	NUM
easat-1557	74	35	)	)	PUNCT
easat-1557	74	36	,	,	PUNCT
easat-1557	74	37	base	base	NOUN
easat-1557	74	38	gender	gender	NOUN
easat-1557	74	39	structure	structure	NOUN
easat-1557	74	40	(	(	PUNCT
easat-1557	74	41	setiawan	setiawan	X
easat-1557	74	42	et	et	PROPN
easat-1557	74	43	al	al	PROPN
easat-1557	74	44	.	.	PROPN
easat-1557	74	45	,	,	PUNCT
easat-1557	74	46	2020	2020	NUM
easat-1557	74	47	)	)	PUNCT
easat-1557	74	48	,	,	PUNCT
easat-1557	74	49	member	member	NOUN
easat-1557	74	50	independence	independence	NOUN
easat-1557	74	51	(	(	PUNCT
easat-1557	74	52	mohammed	mohammed	PROPN
easat-1557	74	53	dakhlallh	dakhlallh	PROPN
easat-1557	74	54	et	et	PROPN
easat-1557	74	55	al	al	PROPN
easat-1557	74	56	.	.	PROPN
easat-1557	74	57	,	,	PUNCT
easat-1557	74	58	2021	2021	NUM
easat-1557	74	59	)	)	PUNCT
easat-1557	74	60	,	,	PUNCT
easat-1557	74	61	and	and	CCONJ
easat-1557	74	62	the	the	DET
easat-1557	74	63	number	number	NOUN
easat-1557	74	64	of	of	ADP
easat-1557	74	65	members	member	NOUN
easat-1557	74	66	(	(	PUNCT
easat-1557	74	67	agyei	agyei	NOUN
easat-1557	74	68	-	-	PUNCT
easat-1557	74	69	mensah	mensah	PROPN
easat-1557	74	70	and	and	CCONJ
easat-1557	74	71	yeboah	yeboah	NOUN
easat-1557	74	72	,	,	PUNCT
easat-1557	74	73	2019	2019	NUM
easat-1557	74	74	)	)	PUNCT
easat-1557	74	75	.	.	PUNCT
easat-1557	75	1	additionally	additionally	ADV
easat-1557	75	2	,	,	PUNCT
easat-1557	75	3	the	the	DET
easat-1557	75	4	number	number	NOUN
easat-1557	75	5	of	of	ADP
easat-1557	75	6	meetings	meeting	NOUN
easat-1557	75	7	also	also	ADV
easat-1557	75	8	has	have	VERB
easat-1557	75	9	an	an	DET
easat-1557	75	10	impact	impact	NOUN
easat-1557	75	11	on	on	ADP
easat-1557	75	12	earnings	earning	NOUN
easat-1557	75	13	management	management	NOUN
easat-1557	75	14	(	(	PUNCT
easat-1557	75	15	elkinawy	elkinawy	PROPN
easat-1557	75	16	et	et	PROPN
easat-1557	75	17	al	al	PROPN
easat-1557	75	18	.	.	PROPN
easat-1557	75	19	,	,	PUNCT
easat-1557	75	20	2021	2021	NUM
easat-1557	75	21	)	)	PUNCT
easat-1557	75	22	.	.	PUNCT
easat-1557	76	1	the	the	DET
easat-1557	76	2	ac	ac	PROPN
easat-1557	76	3	enhances	enhance	VERB
easat-1557	76	4	the	the	DET
easat-1557	76	5	informational	informational	ADJ
easat-1557	76	6	quality	quality	NOUN
easat-1557	76	7	of	of	ADP
easat-1557	76	8	financial	financial	ADJ
easat-1557	76	9	statements	statement	NOUN
easat-1557	76	10	(	(	PUNCT
easat-1557	76	11	ashfaque	ashfaque	PROPN
easat-1557	76	12	ali	ali	PROPN
easat-1557	76	13	banbhan	banbhan	PROPN
easat-1557	76	14	et	et	PROPN
easat-1557	76	15	al	al	PROPN
easat-1557	76	16	.	.	PROPN
easat-1557	76	17	,	,	PUNCT
easat-1557	76	18	2021	2021	NUM
easat-1557	76	19	)	)	PUNCT
easat-1557	76	20	,	,	PUNCT
easat-1557	76	21	integrated	integrate	VERB
easat-1557	76	22	reports	report	NOUN
easat-1557	76	23	(	(	PUNCT
easat-1557	76	24	erin	erin	NOUN
easat-1557	76	25	and	and	CCONJ
easat-1557	76	26	adegboye	adegboye	PROPN
easat-1557	76	27	,	,	PUNCT
easat-1557	76	28	2021	2021	NUM
easat-1557	76	29	)	)	PUNCT
easat-1557	76	30	,	,	PUNCT
easat-1557	76	31	and	and	CCONJ
easat-1557	76	32	audit	audit	NOUN
easat-1557	76	33	quality	quality	NOUN
easat-1557	76	34	(	(	PUNCT
easat-1557	76	35	rani	rani	NOUN
easat-1557	76	36	,	,	PUNCT
easat-1557	76	37	2018	2018	NUM
easat-1557	76	38	)	)	PUNCT
easat-1557	76	39	.	.	PUNCT
easat-1557	77	1	the	the	DET
easat-1557	77	2	following	follow	VERB
easat-1557	77	3	ac	ac	PROPN
easat-1557	77	4	characteristics	characteristic	NOUN
easat-1557	77	5	serve	serve	VERB
easat-1557	77	6	this	this	DET
easat-1557	77	7	function	function	NOUN
easat-1557	77	8	:	:	PUNCT
easat-1557	77	9	number	number	NOUN
easat-1557	77	10	of	of	ADP
easat-1557	77	11	members	member	NOUN
easat-1557	77	12	,	,	PUNCT
easat-1557	77	13	frequency	frequency	NOUN
easat-1557	77	14	of	of	ADP
easat-1557	77	15	meetings	meeting	NOUN
easat-1557	77	16	,	,	PUNCT
easat-1557	77	17	independence	independence	NOUN
easat-1557	77	18	(	(	PUNCT
easat-1557	77	19	raimo	raimo	VERB
easat-1557	77	20	et	et	PROPN
easat-1557	77	21	al	al	PROPN
easat-1557	77	22	.	.	PROPN
easat-1557	77	23	,	,	PUNCT
easat-1557	77	24	2021	2021	NUM
easat-1557	77	25	)	)	PUNCT
easat-1557	77	26	,	,	PUNCT
easat-1557	77	27	gender	gender	NOUN
easat-1557	77	28	(	(	PUNCT
easat-1557	77	29	ud	ud	INTJ
easat-1557	77	30	din	din	VERB
easat-1557	77	31	et	et	PROPN
easat-1557	77	32	al	al	PROPN
easat-1557	77	33	.	.	PROPN
easat-1557	77	34	,	,	PUNCT
easat-1557	77	35	2021	2021	NUM
easat-1557	77	36	)	)	PUNCT
easat-1557	77	37	,	,	PUNCT
easat-1557	77	38	reputation	reputation	NOUN
easat-1557	77	39	(	(	PUNCT
easat-1557	77	40	khoo	khoo	PROPN
easat-1557	77	41	,	,	PUNCT
easat-1557	77	42	lim	lim	PROPN
easat-1557	77	43	,	,	PUNCT
easat-1557	77	44	and	and	CCONJ
easat-1557	77	45	monroe	monroe	PROPN
easat-1557	77	46	,	,	PUNCT
easat-1557	77	47	2020	2020	NUM
easat-1557	77	48	)	)	PUNCT
easat-1557	77	49	,	,	PUNCT
easat-1557	77	50	technical	technical	ADJ
easat-1557	77	51	proficiency	proficiency	NOUN
easat-1557	77	52	(	(	PUNCT
easat-1557	77	53	ashraf	ashraf	NOUN
easat-1557	77	54	,	,	PUNCT
easat-1557	77	55	michalek	michalek	NOUN
easat-1557	77	56	,	,	PUNCT
easat-1557	77	57	and	and	CCONJ
easat-1557	77	58	russomanno	russomanno	ADJ
easat-1557	77	59	,	,	PUNCT
easat-1557	77	60	2019	2019	NUM
easat-1557	77	61	)	)	PUNCT
easat-1557	77	62	,	,	PUNCT
easat-1557	77	63	and	and	CCONJ
easat-1557	77	64	professional	professional	ADJ
easat-1557	77	65	qualifications	qualification	NOUN
easat-1557	77	66	(	(	PUNCT
easat-1557	77	67	bédard	bédard	NOUN
easat-1557	77	68	and	and	CCONJ
easat-1557	77	69	paquette	paquette	PROPN
easat-1557	77	70	,	,	PUNCT
easat-1557	77	71	202	202	NUM
easat-1557	77	72	)	)	PUNCT
easat-1557	77	73	.	.	PUNCT
easat-1557	78	1	the	the	DET
easat-1557	78	2	literature	literature	PROPN
easat-1557	78	3	review	review	NOUN
easat-1557	78	4	reveals	reveal	VERB
easat-1557	78	5	that	that	SCONJ
easat-1557	78	6	international	international	ADJ
easat-1557	78	7	studies	study	NOUN
easat-1557	78	8	primarily	primarily	ADV
easat-1557	78	9	examine	examine	VERB
easat-1557	78	10	the	the	DET
easat-1557	78	11	role	role	NOUN
easat-1557	78	12	of	of	ADP
easat-1557	78	13	the	the	DET
easat-1557	78	14	ac	ac	PROPN
easat-1557	78	15	in	in	ADP
easat-1557	78	16	theory	theory	NOUN
easat-1557	78	17	and	and	CCONJ
easat-1557	78	18	practice	practice	NOUN
easat-1557	78	19	via	via	ADP
easat-1557	78	20	its	its	PRON
easat-1557	78	21	constitutive	constitutive	ADJ
easat-1557	78	22	characteristics	characteristic	NOUN
easat-1557	78	23	.	.	PUNCT
easat-1557	79	1	the	the	DET
easat-1557	79	2	existing	exist	VERB
easat-1557	79	3	studies	study	NOUN
easat-1557	79	4	have	have	AUX
easat-1557	79	5	not	not	PART
easat-1557	79	6	analyzed	analyze	VERB
easat-1557	79	7	the	the	DET
easat-1557	79	8	real	real	ADJ
easat-1557	79	9	efficacy	efficacy	NOUN
easat-1557	79	10	of	of	ADP
easat-1557	79	11	the	the	DET
easat-1557	79	12	ac	ac	PROPN
easat-1557	79	13	before	before	ADP
easat-1557	79	14	and	and	CCONJ
easat-1557	79	15	after	after	ADP
easat-1557	79	16	the	the	DET
easat-1557	79	17	formation	formation	NOUN
easat-1557	79	18	of	of	ADP
easat-1557	79	19	the	the	DET
easat-1557	79	20	ac	ac	PROPN
easat-1557	79	21	in	in	ADP
easat-1557	79	22	a	a	DET
easat-1557	79	23	jsc	jsc	NOUN
easat-1557	79	24	,	,	PUNCT
easat-1557	79	25	leaving	leave	VERB
easat-1557	79	26	a	a	DET
easat-1557	79	27	gap	gap	NOUN
easat-1557	79	28	in	in	ADP
easat-1557	79	29	the	the	DET
easat-1557	79	30	literature	literature	NOUN
easat-1557	79	31	.	.	PUNCT
easat-1557	80	1	practice	practice	NOUN
easat-1557	80	2	demonstrates	demonstrate	VERB
easat-1557	80	3	that	that	SCONJ
easat-1557	80	4	jscs	jsc	NOUN
easat-1557	80	5	are	be	AUX
easat-1557	80	6	now	now	ADV
easat-1557	80	7	interested	interested	ADJ
easat-1557	80	8	in	in	ADP
easat-1557	80	9	the	the	DET
easat-1557	80	10	ac	ac	PROPN
easat-1557	80	11	's	's	PART
easat-1557	80	12	role	role	NOUN
easat-1557	80	13	.	.	PUNCT
easat-1557	81	1	due	due	ADP
easat-1557	81	2	to	to	ADP
easat-1557	81	3	the	the	DET
easat-1557	81	4	lack	lack	NOUN
easat-1557	81	5	of	of	ADP
easat-1557	81	6	defined	define	VERB
easat-1557	81	7	standards	standard	NOUN
easat-1557	81	8	,	,	PUNCT
easat-1557	81	9	therefore	therefore	ADV
easat-1557	81	10	,	,	PUNCT
easat-1557	81	11	jscs	jsc	NOUN
easat-1557	81	12	confront	confront	VERB
easat-1557	81	13	several	several	ADJ
easat-1557	81	14	challenges	challenge	NOUN
easat-1557	81	15	in	in	ADP
easat-1557	81	16	creating	create	VERB
easat-1557	81	17	the	the	DET
easat-1557	81	18	ac	ac	PROPN
easat-1557	81	19	.	.	PUNCT
easat-1557	82	1	enterprise	enterprise	NOUN
easat-1557	82	2	law	law	NOUN
easat-1557	82	3	no	no	INTJ
easat-1557	82	4	.	.	PUNCT
easat-1557	83	1	59/2020	59/2020	X
easat-1557	83	2	/	/	SYM
easat-1557	83	3	qh14	qh14	PROPN
easat-1557	83	4	,	,	PUNCT
easat-1557	83	5	adopted	adopt	VERB
easat-1557	83	6	by	by	ADP
easat-1557	83	7	the	the	DET
easat-1557	83	8	national	national	PROPN
easat-1557	83	9	party	party	PROPN
easat-1557	83	10	congress	congress	PROPN
easat-1557	83	11	on	on	ADP
easat-1557	83	12	june	june	PROPN
easat-1557	83	13	17	17	NUM
easat-1557	83	14	,	,	PUNCT
easat-1557	83	15	2020	2020	NUM
easat-1557	83	16	,	,	PUNCT
easat-1557	83	17	and	and	CCONJ
easat-1557	83	18	taking	take	VERB
easat-1557	83	19	effect	effect	NOUN
easat-1557	83	20	on	on	ADP
easat-1557	83	21	january	january	PROPN
easat-1557	83	22	1	1	NUM
easat-1557	83	23	,	,	PUNCT
easat-1557	83	24	2021	2021	NUM
easat-1557	83	25	,	,	PUNCT
easat-1557	83	26	opens	open	VERB
easat-1557	83	27	the	the	DET
easat-1557	83	28	ac	ac	PROPN
easat-1557	83	29	's	's	PART
easat-1557	83	30	first	first	ADJ
easat-1557	83	31	legal	legal	ADJ
easat-1557	83	32	corridor	corridor	NOUN
easat-1557	83	33	.	.	PUNCT
easat-1557	84	1	accordingly	accordingly	ADV
easat-1557	84	2	(	(	PUNCT
easat-1557	84	3	article	article	NOUN
easat-1557	84	4	137	137	NUM
easat-1557	84	5	)	)	PUNCT
easat-1557	84	6	,	,	PUNCT
easat-1557	84	7	a	a	DET
easat-1557	84	8	joint	joint	ADJ
easat-1557	84	9	stock	stock	NOUN
easat-1557	84	10	corporation	corporation	NOUN
easat-1557	84	11	has	have	VERB
easat-1557	84	12	the	the	DET
easat-1557	84	13	option	option	NOUN
easat-1557	84	14	to	to	PART
easat-1557	84	15	select	select	VERB
easat-1557	84	16	between	between	ADP
easat-1557	84	17	two	two	NUM
easat-1557	84	18	forms	form	NOUN
easat-1557	84	19	for	for	ADP
easat-1557	84	20	management	management	NOUN
easat-1557	84	21	and	and	CCONJ
easat-1557	84	22	operation	operation	NOUN
easat-1557	84	23	:	:	PUNCT
easat-1557	84	24	(	(	PUNCT
easat-1557	84	25	i	i	NOUN
easat-1557	84	26	)	)	PUNCT
easat-1557	84	27	the	the	DET
easat-1557	84	28	first	first	ADJ
easat-1557	84	29	model	model	NOUN
easat-1557	84	30	:	:	PUNCT
easat-1557	84	31	general	general	ADJ
easat-1557	84	32	shareholders	shareholder	NOUN
easat-1557	84	33	'	'	PART
easat-1557	84	34	meeting	meeting	NOUN
easat-1557	84	35	,	,	PUNCT
easat-1557	84	36	board	board	NOUN
easat-1557	84	37	of	of	ADP
easat-1557	84	38	directors	director	NOUN
easat-1557	84	39	,	,	PUNCT
easat-1557	84	40	supervisory	supervisory	ADJ
easat-1557	84	41	board	board	NOUN
easat-1557	84	42	,	,	PUNCT
easat-1557	84	43	and	and	CCONJ
easat-1557	84	44	director	director	NOUN
easat-1557	84	45	or	or	CCONJ
easat-1557	84	46	general	general	ADJ
easat-1557	84	47	director	director	NOUN
easat-1557	84	48	;	;	PUNCT
easat-1557	84	49	(	(	PUNCT
easat-1557	84	50	ii	ii	NOUN
easat-1557	84	51	)	)	PUNCT
easat-1557	84	52	the	the	DET
easat-1557	84	53	second	second	ADJ
easat-1557	84	54	model	model	NOUN
easat-1557	84	55	:	:	PUNCT
easat-1557	84	56	general	general	ADJ
easat-1557	84	57	shareholders	shareholder	NOUN
easat-1557	84	58	'	'	PART
easat-1557	84	59	meeting	meeting	NOUN
easat-1557	84	60	,	,	PUNCT
easat-1557	84	61	board	board	NOUN
easat-1557	84	62	of	of	ADP
easat-1557	84	63	directors	director	NOUN
easat-1557	84	64	,	,	PUNCT
easat-1557	84	65	ac	ac	PROPN
easat-1557	84	66	,	,	PUNCT
easat-1557	84	67	and	and	CCONJ
easat-1557	84	68	director	director	NOUN
easat-1557	84	69	or	or	CCONJ
easat-1557	84	70	general	general	ADJ
easat-1557	84	71	director	director	NOUN
easat-1557	84	72	.	.	PUNCT
easat-1557	85	1	this	this	DET
easat-1557	85	2	model	model	NOUN
easat-1557	85	3	stipulates	stipulate	VERB
easat-1557	85	4	that	that	SCONJ
easat-1557	85	5	at	at	ADV
easat-1557	85	6	least	least	ADV
easat-1557	85	7	20	20	NUM
easat-1557	85	8	percent	percent	NOUN
easat-1557	85	9	of	of	ADP
easat-1557	85	10	the	the	DET
easat-1557	85	11	board	board	NOUN
easat-1557	85	12	of	of	ADP
easat-1557	85	13	directors	director	NOUN
easat-1557	85	14	must	must	AUX
easat-1557	85	15	have	have	VERB
easat-1557	85	16	independent	independent	ADJ
easat-1557	85	17	members	member	NOUN
easat-1557	85	18	and	and	CCONJ
easat-1557	85	19	that	that	SCONJ
easat-1557	85	20	the	the	DET
easat-1557	85	21	board	board	NOUN
easat-1557	85	22	must	must	AUX
easat-1557	85	23	have	have	VERB
easat-1557	85	24	an	an	DET
easat-1557	85	25	ac	ac	NOUN
easat-1557	85	26	.	.	PUNCT
easat-1557	86	1	with	with	ADP
easat-1557	86	2	the	the	DET
easat-1557	86	3	assistance	assistance	NOUN
easat-1557	86	4	of	of	ADP
easat-1557	86	5	this	this	DET
easat-1557	86	6	legislative	legislative	ADJ
easat-1557	86	7	framework	framework	NOUN
easat-1557	86	8	,	,	PUNCT
easat-1557	86	9	the	the	DET
easat-1557	86	10	authors	author	NOUN
easat-1557	86	11	anticipated	anticipate	VERB
easat-1557	86	12	that	that	SCONJ
easat-1557	86	13	all	all	DET
easat-1557	86	14	jscs	jsc	NOUN
easat-1557	86	15	,	,	PUNCT
easat-1557	86	16	particularly	particularly	ADV
easat-1557	86	17	listed	list	VERB
easat-1557	86	18	corporations	corporation	NOUN
easat-1557	86	19	,	,	PUNCT
easat-1557	86	20	will	will	AUX
easat-1557	86	21	begin	begin	VERB
easat-1557	86	22	to	to	PART
easat-1557	86	23	include	include	VERB
easat-1557	86	24	the	the	DET
easat-1557	86	25	ac	ac	PROPN
easat-1557	86	26	into	into	ADP
easat-1557	86	27	their	their	PRON
easat-1557	86	28	management	management	NOUN
easat-1557	86	29	structures	structure	NOUN
easat-1557	86	30	in	in	ADP
easat-1557	86	31	2020	2020	NUM
easat-1557	86	32	and	and	CCONJ
easat-1557	86	33	2021	2021	NUM
easat-1557	86	34	.	.	PUNCT
easat-1557	87	1	the	the	DET
easat-1557	87	2	ac	ac	PROPN
easat-1557	87	3	is	be	AUX
easat-1557	87	4	responsible	responsible	ADJ
easat-1557	87	5	for	for	ADP
easat-1557	87	6	the	the	DET
easat-1557	87	7	following	follow	VERB
easat-1557	87	8	duties	duty	NOUN
easat-1557	87	9	(	(	PUNCT
easat-1557	87	10	national	national	ADJ
easat-1557	87	11	assembly	assembly	NOUN
easat-1557	87	12	,	,	PUNCT
easat-1557	87	13	2020	2020	NUM
easat-1557	87	14	):	):	PUNCT
easat-1557	87	15	(	(	PUNCT
easat-1557	87	16	i	i	NOUN
easat-1557	87	17	)	)	PUNCT
easat-1557	87	18	overseeing	oversee	VERB
easat-1557	87	19	the	the	DET
easat-1557	87	20	veracity	veracity	NOUN
easat-1557	87	21	of	of	ADP
easat-1557	87	22	financial	financial	ADJ
easat-1557	87	23	statements	statement	NOUN
easat-1557	87	24	;	;	PUNCT
easat-1557	87	25	(	(	PUNCT
easat-1557	87	26	ii	ii	NOUN
easat-1557	87	27	)	)	PUNCT
easat-1557	87	28	reviewing	review	VERB
easat-1557	87	29	internal	internal	ADJ
easat-1557	87	30	control	control	NOUN
easat-1557	87	31	and	and	CCONJ
easat-1557	87	32	risk	risk	NOUN
easat-1557	87	33	management	management	NOUN
easat-1557	87	34	systems	system	NOUN
easat-1557	87	35	;	;	PUNCT
easat-1557	87	36	(	(	PUNCT
easat-1557	87	37	iii	iii	X
easat-1557	87	38	)	)	PUNCT
easat-1557	87	39	reviewing	review	VERB
easat-1557	87	40	transactions	transaction	NOUN
easat-1557	87	41	with	with	ADP
easat-1557	87	42	related	related	ADJ
easat-1557	87	43	parties	party	NOUN
easat-1557	87	44	;	;	PUNCT
easat-1557	87	45	(	(	PUNCT
easat-1557	87	46	iv	iv	X
easat-1557	87	47	)	)	PUNCT
easat-1557	87	48	supervising	supervise	VERB
easat-1557	87	49	internal	internal	ADJ
easat-1557	87	50	audit	audit	NOUN
easat-1557	87	51	;	;	PUNCT
easat-1557	87	52	(	(	PUNCT
easat-1557	87	53	v	v	NOUN
easat-1557	87	54	)	)	PUNCT
easat-1557	87	55	recommending	recommend	VERB
easat-1557	87	56	the	the	DET
easat-1557	87	57	selection	selection	NOUN
easat-1557	87	58	of	of	ADP
easat-1557	87	59	an	an	DET
easat-1557	87	60	independent	independent	ADJ
easat-1557	87	61	audit	audit	NOUN
easat-1557	87	62	firm	firm	NOUN
easat-1557	87	63	,	,	PUNCT
easat-1557	87	64	remuneration	remuneration	NOUN
easat-1557	87	65	,	,	PUNCT
easat-1557	87	66	and	and	CCONJ
easat-1557	87	67	terms	term	NOUN
easat-1557	87	68	of	of	ADP
easat-1557	87	69	the	the	DET
easat-1557	87	70	audit	audit	NOUN
easat-1557	87	71	contract	contract	NOUN
easat-1557	87	72	;	;	PUNCT
easat-1557	87	73	and	and	CCONJ
easat-1557	87	74	(	(	PUNCT
easat-1557	87	75	vi	vi	NOUN
easat-1557	87	76	)	)	PUNCT
easat-1557	87	77	monitoring	monitoring	NOUN
easat-1557	87	78	and	and	CCONJ
easat-1557	87	79	evaluating	evaluate	VERB
easat-1557	87	80	the	the	DET
easat-1557	87	81	audit	audit	NOUN
easat-1557	87	82	firm	firm	NOUN
easat-1557	87	83	's	's	PART
easat-1557	87	84	independence	independence	NOUN
easat-1557	87	85	,	,	PUNCT
easat-1557	87	86	objectivity	objectivity	NOUN
easat-1557	87	87	,	,	PUNCT
easat-1557	87	88	and	and	CCONJ
easat-1557	87	89	the	the	DET
easat-1557	87	90	quality	quality	NOUN
easat-1557	87	91	of	of	ADP
easat-1557	87	92	the	the	DET
easat-1557	87	93	audit	audit	NOUN
easat-1557	87	94	.	.	PUNCT
easat-1557	88	1	studies	study	NOUN
easat-1557	88	2	about	about	ADP
easat-1557	88	3	the	the	DET
easat-1557	88	4	ac	ac	PROPN
easat-1557	88	5	by	by	ADP
easat-1557	88	6	vietnamese	vietnamese	ADJ
easat-1557	88	7	researchers	researcher	NOUN
easat-1557	88	8	are	be	AUX
easat-1557	88	9	scarce	scarce	ADJ
easat-1557	88	10	at	at	ADP
easat-1557	88	11	the	the	DET
easat-1557	88	12	moment	moment	NOUN
easat-1557	88	13	.	.	PUNCT
easat-1557	89	1	consequently	consequently	ADV
easat-1557	89	2	,	,	PUNCT
easat-1557	89	3	there	there	PRON
easat-1557	89	4	is	be	VERB
easat-1557	89	5	no	no	DET
easat-1557	89	6	in	in	ADP
easat-1557	89	7	-	-	PUNCT
easat-1557	89	8	depth	depth	NOUN
easat-1557	89	9	research	research	NOUN
easat-1557	89	10	on	on	ADP
easat-1557	89	11	the	the	DET
easat-1557	89	12	ac	ac	PROPN
easat-1557	89	13	in	in	ADP
easat-1557	89	14	vietnam	vietnam	PROPN
easat-1557	89	15	,	,	PUNCT
easat-1557	89	16	according	accord	VERB
easat-1557	89	17	to	to	ADP
easat-1557	89	18	the	the	DET
easat-1557	89	19	literature	literature	PROPN
easat-1557	89	20	review	review	PROPN
easat-1557	89	21	.	.	PUNCT
easat-1557	90	1	particularly	particularly	ADV
easat-1557	90	2	,	,	PUNCT
easat-1557	90	3	a	a	DET
easat-1557	90	4	trending	trend	VERB
easat-1557	90	5	research	research	NOUN
easat-1557	90	6	topic	topic	NOUN
easat-1557	90	7	is	be	AUX
easat-1557	90	8	the	the	DET
easat-1557	90	9	analysis	analysis	NOUN
easat-1557	90	10	of	of	ADP
easat-1557	90	11	the	the	DET
easat-1557	90	12	ac	ac	PROPN
easat-1557	90	13	's	's	PART
easat-1557	90	14	actual	actual	ADJ
easat-1557	90	15	efficacy	efficacy	NOUN
easat-1557	90	16	when	when	SCONJ
easat-1557	90	17	the	the	DET
easat-1557	90	18	firm	firm	NOUN
easat-1557	90	19	chooses	choose	VERB
easat-1557	90	20	to	to	PART
easat-1557	90	21	establish	establish	VERB
easat-1557	90	22	one	one	NUM
easat-1557	90	23	according	accord	VERB
easat-1557	90	24	to	to	ADP
easat-1557	90	25	the	the	DET
easat-1557	90	26	corporation	corporation	NOUN
easat-1557	90	27	’s	’s	PART
easat-1557	90	28	management	management	NOUN
easat-1557	90	29	model	model	NOUN
easat-1557	90	30	.	.	PUNCT
easat-1557	91	1	therefore	therefore	ADV
easat-1557	91	2	,	,	PUNCT
easat-1557	91	3	how	how	SCONJ
easat-1557	91	4	the	the	DET
easat-1557	91	5	formation	formation	NOUN
easat-1557	91	6	and	and	CCONJ
easat-1557	91	7	functioning	functioning	NOUN
easat-1557	91	8	of	of	ADP
easat-1557	91	9	the	the	DET
easat-1557	91	10	ac	ac	PROPN
easat-1557	91	11	impact	impact	NOUN
easat-1557	91	12	the	the	DET
easat-1557	91	13	quality	quality	NOUN
easat-1557	91	14	of	of	ADP
easat-1557	91	15	financial	financial	ADJ
easat-1557	91	16	statements	statement	NOUN
easat-1557	91	17	information	information	NOUN
easat-1557	91	18	in	in	ADP
easat-1557	91	19	vietnamese	vietnamese	ADJ
easat-1557	91	20	listed	list	VERB
easat-1557	91	21	firms	firm	NOUN
easat-1557	91	22	needs	need	VERB
easat-1557	91	23	to	to	PART
easat-1557	91	24	be	be	AUX
easat-1557	91	25	addressed	address	VERB
easat-1557	91	26	.	.	PUNCT
easat-1557	92	1	2422	2422	NUM
easat-1557	92	2	edelweiss	edelweiss	PROPN
easat-1557	92	3	applied	apply	VERB
easat-1557	92	4	science	science	NOUN
easat-1557	92	5	and	and	CCONJ
easat-1557	92	6	technology	technology	NOUN
easat-1557	92	7	issn	issn	PROPN
easat-1557	92	8	:	:	PUNCT
easat-1557	92	9	2576	2576	NUM
easat-1557	92	10	-	-	SYM
easat-1557	92	11	8484	8484	NUM
easat-1557	92	12	vol	vol	NOUN
easat-1557	92	13	.	.	PROPN
easat-1557	92	14	8	8	NUM
easat-1557	92	15	,	,	PUNCT
easat-1557	92	16	no	no	INTJ
easat-1557	92	17	.	.	NOUN
easat-1557	92	18	4	4	NUM
easat-1557	92	19	:	:	PUNCT
easat-1557	92	20	2418	2418	NUM
easat-1557	92	21	-	-	SYM
easat-1557	92	22	2429	2429	NUM
easat-1557	92	23	,	,	PUNCT
easat-1557	92	24	2024	2024	NUM
easat-1557	92	25	doi	doi	NOUN
easat-1557	92	26	:	:	PUNCT
easat-1557	92	27	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	92	28	©	©	ADP
easat-1557	92	29	2024	2024	NUM
easat-1557	92	30	by	by	ADP
easat-1557	92	31	the	the	DET
easat-1557	92	32	authors	author	NOUN
easat-1557	92	33	;	;	PUNCT
easat-1557	92	34	licensee	licensee	PROPN
easat-1557	92	35	learning	learning	NOUN
easat-1557	92	36	gate	gate	NOUN
easat-1557	92	37	3	3	NUM
easat-1557	92	38	.	.	PUNCT
easat-1557	92	39	research	research	NOUN
easat-1557	92	40	method	method	NOUN
easat-1557	92	41	3.1	3.1	NUM
easat-1557	92	42	.	.	PUNCT
easat-1557	93	1	research	research	NOUN
easat-1557	93	2	methodology	methodology	NOUN
easat-1557	93	3	the	the	DET
easat-1557	93	4	paper	paper	NOUN
easat-1557	93	5	employs	employ	VERB
easat-1557	93	6	a	a	DET
easat-1557	93	7	mixed	mixed	ADJ
easat-1557	93	8	approach	approach	NOUN
easat-1557	93	9	and	and	CCONJ
easat-1557	93	10	mixed	mixed	ADJ
easat-1557	93	11	research	research	NOUN
easat-1557	93	12	technique	technique	NOUN
easat-1557	93	13	based	base	VERB
easat-1557	93	14	on	on	ADP
easat-1557	93	15	the	the	DET
easat-1557	93	16	methodology	methodology	NOUN
easat-1557	93	17	and	and	CCONJ
easat-1557	93	18	framework	framework	NOUN
easat-1557	93	19	of	of	ADP
easat-1557	93	20	olalere	olalere	ADV
easat-1557	93	21	(	(	PUNCT
easat-1557	93	22	2012	2012	NUM
easat-1557	93	23	)	)	PUNCT
easat-1557	93	24	.	.	PUNCT
easat-1557	94	1	the	the	DET
easat-1557	94	2	issue	issue	NOUN
easat-1557	94	3	of	of	ADP
easat-1557	94	4	how	how	SCONJ
easat-1557	94	5	the	the	DET
easat-1557	94	6	formation	formation	NOUN
easat-1557	94	7	of	of	ADP
easat-1557	94	8	the	the	DET
easat-1557	94	9	ac	ac	PROPN
easat-1557	94	10	within	within	ADP
easat-1557	94	11	the	the	DET
easat-1557	94	12	management	management	NOUN
easat-1557	94	13	structure	structure	NOUN
easat-1557	94	14	of	of	ADP
easat-1557	94	15	joint	joint	ADJ
easat-1557	94	16	stock	stock	NOUN
easat-1557	94	17	companies	company	NOUN
easat-1557	94	18	impacts	impact	VERB
easat-1557	94	19	the	the	DET
easat-1557	94	20	quality	quality	NOUN
easat-1557	94	21	of	of	ADP
easat-1557	94	22	financial	financial	ADJ
easat-1557	94	23	statements	statement	NOUN
easat-1557	94	24	information	information	NOUN
easat-1557	94	25	is	be	AUX
easat-1557	94	26	investigated	investigate	VERB
easat-1557	94	27	using	use	VERB
easat-1557	94	28	a	a	DET
easat-1557	94	29	mixed	mixed	ADJ
easat-1557	94	30	approach	approach	NOUN
easat-1557	94	31	in	in	ADP
easat-1557	94	32	a	a	DET
easat-1557	94	33	business	business	NOUN
easat-1557	94	34	perspective	perspective	NOUN
easat-1557	94	35	.	.	PUNCT
easat-1557	95	1	3.2	3.2	NUM
easat-1557	95	2	.	.	PUNCT
easat-1557	95	3	research	research	NOUN
easat-1557	95	4	model	model	NOUN
easat-1557	95	5	through	through	ADP
easat-1557	95	6	previous	previous	ADJ
easat-1557	95	7	studies	study	NOUN
easat-1557	95	8	and	and	CCONJ
easat-1557	95	9	comparison	comparison	NOUN
easat-1557	95	10	with	with	ADP
easat-1557	95	11	practice	practice	NOUN
easat-1557	95	12	in	in	ADP
easat-1557	95	13	vietnam	vietnam	PROPN
easat-1557	95	14	,	,	PUNCT
easat-1557	95	15	the	the	DET
easat-1557	95	16	authors	author	NOUN
easat-1557	95	17	present	present	VERB
easat-1557	95	18	a	a	DET
easat-1557	95	19	research	research	NOUN
easat-1557	95	20	model	model	NOUN
easat-1557	95	21	(	(	PUNCT
easat-1557	95	22	figure	figure	NOUN
easat-1557	95	23	2	2	NUM
easat-1557	95	24	)	)	PUNCT
easat-1557	95	25	that	that	PRON
easat-1557	95	26	influences	influence	VERB
easat-1557	95	27	the	the	DET
easat-1557	95	28	quality	quality	NOUN
easat-1557	95	29	of	of	ADP
easat-1557	95	30	financial	financial	ADJ
easat-1557	95	31	statements	statement	NOUN
easat-1557	95	32	information	information	NOUN
easat-1557	95	33	.	.	PUNCT
easat-1557	96	1	figure	figure	NOUN
easat-1557	96	2	2	2	NUM
easat-1557	96	3	.	.	PUNCT
easat-1557	96	4	proposed	propose	VERB
easat-1557	96	5	research	research	NOUN
easat-1557	96	6	model	model	NOUN
easat-1557	96	7	.	.	PUNCT
easat-1557	97	1	the	the	DET
easat-1557	97	2	binary	binary	PROPN
easat-1557	97	3	logistics	logistics	PROPN
easat-1557	97	4	regression	regression	NOUN
easat-1557	97	5	model	model	NOUN
easat-1557	97	6	is	be	AUX
easat-1557	97	7	used	use	VERB
easat-1557	97	8	to	to	PART
easat-1557	97	9	analyze	analyze	VERB
easat-1557	97	10	the	the	DET
easat-1557	97	11	quality	quality	NOUN
easat-1557	97	12	of	of	ADP
easat-1557	97	13	financial	financial	ADJ
easat-1557	97	14	statement	statement	NOUN
easat-1557	97	15	information	information	NOUN
easat-1557	97	16	.	.	PUNCT
easat-1557	98	1	the	the	DET
easat-1557	98	2	dependent	dependent	ADJ
easat-1557	98	3	variable	variable	NOUN
easat-1557	98	4	is	be	AUX
easat-1557	98	5	measured	measure	VERB
easat-1557	98	6	in	in	ADP
easat-1557	98	7	binary	binary	NOUN
easat-1557	98	8	.	.	PUNCT
easat-1557	99	1	the	the	DET
easat-1557	99	2	independent	independent	ADJ
easat-1557	99	3	variables	variable	NOUN
easat-1557	99	4	are	be	AUX
easat-1557	99	5	continuous	continuous	ADJ
easat-1557	99	6	,	,	PUNCT
easat-1557	99	7	binary	binary	ADJ
easat-1557	99	8	or	or	CCONJ
easat-1557	99	9	ordinal	ordinal	ADJ
easat-1557	99	10	variables	variable	NOUN
easat-1557	99	11	.	.	PUNCT
easat-1557	100	1	the	the	DET
easat-1557	100	2	model	model	NOUN
easat-1557	100	3	is	be	AUX
easat-1557	100	4	built	build	VERB
easat-1557	100	5	as	as	SCONJ
easat-1557	100	6	follows	follow	VERB
easat-1557	100	7	:	:	PUNCT
easat-1557	100	8	ln[p(y=1)/p(y=0	ln[p(y=1)/p(y=0	X
easat-1557	100	9	)	)	PUNCT
easat-1557	100	10	]	]	PUNCT
easat-1557	101	1	=	=	PUNCT
easat-1557	101	2	β0	β0	PROPN
easat-1557	101	3	+	+	CCONJ
easat-1557	101	4	β1acm	β1acm	PROPN
easat-1557	102	1	+	+	NUM
easat-1557	102	2	β2com	β2com	PUNCT
easat-1557	103	1	+	+	CCONJ
easat-1557	103	2	β3bod	β3bod	PROPN
easat-1557	104	1	+	+	NUM
easat-1557	104	2	β4size+	β4size+	NOUN
easat-1557	104	3	β5soa	β5soa	PUNCT
easat-1557	105	1	where	where	SCONJ
easat-1557	105	2	:	:	PUNCT
easat-1557	105	3	+	+	SYM
easat-1557	105	4	y	y	X
easat-1557	105	5	=	=	ADJ
easat-1557	105	6	frq	frq	ADJ
easat-1557	105	7	:	:	PUNCT
easat-1557	105	8	quality	quality	NOUN
easat-1557	105	9	of	of	ADP
easat-1557	105	10	financial	financial	ADJ
easat-1557	105	11	statement	statement	NOUN
easat-1557	105	12	information	information	NOUN
easat-1557	105	13	;	;	PUNCT
easat-1557	105	14	acm	acm	PROPN
easat-1557	105	15	:	:	PUNCT
easat-1557	105	16	audit	audit	NOUN
easat-1557	105	17	committee	committee	NOUN
easat-1557	105	18	;	;	PUNCT
easat-1557	105	19	com	com	NOUN
easat-1557	105	20	:	:	PUNCT
easat-1557	105	21	auditing	audit	VERB
easat-1557	105	22	company	company	NOUN
easat-1557	105	23	;	;	PUNCT
easat-1557	105	24	bod	bod	ADJ
easat-1557	105	25	:	:	PUNCT
easat-1557	105	26	board	board	NOUN
easat-1557	105	27	of	of	ADP
easat-1557	105	28	directors	director	NOUN
easat-1557	105	29	;	;	PUNCT
easat-1557	105	30	size	size	NOUN
easat-1557	105	31	:	:	PUNCT
easat-1557	105	32	size	size	NOUN
easat-1557	105	33	of	of	ADP
easat-1557	105	34	the	the	DET
easat-1557	105	35	company	company	NOUN
easat-1557	105	36	;	;	PUNCT
easat-1557	105	37	soa	soa	PROPN
easat-1557	105	38	:	:	PUNCT
easat-1557	105	39	size	size	NOUN
easat-1557	105	40	of	of	ADP
easat-1557	105	41	the	the	DET
easat-1557	105	42	audit	audit	NOUN
easat-1557	105	43	committee	committee	NOUN
easat-1557	105	44	.	.	PUNCT
easat-1557	106	1	+	+	PUNCT
easat-1557	106	2	p(y=1)=p0	p(y=1)=p0	NOUN
easat-1557	106	3	:	:	PUNCT
easat-1557	106	4	probability	probability	NOUN
easat-1557	106	5	of	of	ADP
easat-1557	106	6	qualified	qualified	ADJ
easat-1557	106	7	financial	financial	ADJ
easat-1557	106	8	statements	statement	NOUN
easat-1557	106	9	.	.	PUNCT
easat-1557	107	1	+	+	CCONJ
easat-1557	107	2	p(y=0)=1	p(y=0)=1	NOUN
easat-1557	107	3	-	-	PUNCT
easat-1557	107	4	p0	p0	NOUN
easat-1557	107	5	:	:	PUNCT
easat-1557	107	6	probability	probability	NOUN
easat-1557	107	7	that	that	SCONJ
easat-1557	107	8	financial	financial	ADJ
easat-1557	107	9	statement	statement	NOUN
easat-1557	107	10	information	information	NOUN
easat-1557	107	11	is	be	AUX
easat-1557	107	12	unquailfied	unquailfie	VERB
easat-1557	107	13	.	.	PUNCT
easat-1557	108	1	+	+	X
easat-1557	108	2	ln	ln	ADJ
easat-1557	108	3	:	:	PUNCT
easat-1557	108	4	logarithmic	logarithmic	ADJ
easat-1557	108	5	base	base	NOUN
easat-1557	108	6	e	e	NOUN
easat-1557	108	7	(	(	PUNCT
easat-1557	108	8	e=2.714	e=2.714	NOUN
easat-1557	108	9	)	)	PUNCT
easat-1557	108	10	.	.	PUNCT
easat-1557	109	1	+	+	CCONJ
easat-1557	109	2	βi	βi	X
easat-1557	109	3	:	:	PUNCT
easat-1557	109	4	the	the	DET
easat-1557	109	5	bases	basis	NOUN
easat-1557	109	6	of	of	ADP
easat-1557	109	7	the	the	DET
easat-1557	109	8	independent	independent	ADJ
easat-1557	109	9	variables	variable	NOUN
easat-1557	109	10	.	.	PUNCT
easat-1557	110	1	+	+	CCONJ
easat-1557	110	2	approach	approach	VERB
easat-1557	110	3	the	the	DET
easat-1557	110	4	coefficient	coefficient	NOUN
easat-1557	110	5	of	of	ADP
easat-1557	110	6	odds	odd	NOUN
easat-1557	110	7	,	,	PUNCT
easat-1557	110	8	with	with	ADP
easat-1557	110	9	the	the	DET
easat-1557	110	10	estimate	estimate	NOUN
easat-1557	110	11	odds	odd	VERB
easat-1557	110	12	=	=	PUNCT
easat-1557	110	13	p0/(1	p0/(1	NUM
easat-1557	110	14	-	-	PUNCT
easat-1557	110	15	p0	p0	NOUN
easat-1557	110	16	)	)	PUNCT
easat-1557	110	17	.	.	PUNCT
easat-1557	111	1	the	the	DET
easat-1557	111	2	model	model	NOUN
easat-1557	111	3	is	be	AUX
easat-1557	111	4	shown	show	VERB
easat-1557	111	5	below	below	ADP
easat-1557	111	6	:	:	PUNCT
easat-1557	111	7	ln(odds	ln(odd	NOUN
easat-1557	111	8	)	)	PUNCT
easat-1557	111	9	=	=	SYM
easat-1557	112	1	β0	β0	PROPN
easat-1557	113	1	+	+	CCONJ
easat-1557	113	2	β1acm	β1acm	PROPN
easat-1557	114	1	+	+	NUM
easat-1557	114	2	β2com	β2com	PUNCT
easat-1557	115	1	+	+	CCONJ
easat-1557	115	2	β3bod	β3bod	PROPN
easat-1557	116	1	+	+	NUM
easat-1557	116	2	β4size+	β4size+	VERB
easat-1557	116	3	β5soa	β5soa	PROPN
easat-1557	116	4	2423	2423	NUM
easat-1557	116	5	edelweiss	edelweiss	PROPN
easat-1557	116	6	applied	apply	VERB
easat-1557	116	7	science	science	NOUN
easat-1557	116	8	and	and	CCONJ
easat-1557	116	9	technology	technology	NOUN
easat-1557	116	10	issn	issn	PROPN
easat-1557	116	11	:	:	PUNCT
easat-1557	116	12	2576	2576	NUM
easat-1557	116	13	-	-	SYM
easat-1557	116	14	8484	8484	NUM
easat-1557	116	15	vol	vol	NOUN
easat-1557	116	16	.	.	PROPN
easat-1557	117	1	8	8	NUM
easat-1557	117	2	,	,	PUNCT
easat-1557	117	3	no	no	INTJ
easat-1557	117	4	.	.	NOUN
easat-1557	117	5	4	4	NUM
easat-1557	117	6	:	:	PUNCT
easat-1557	117	7	2418	2418	NUM
easat-1557	117	8	-	-	SYM
easat-1557	117	9	2429	2429	NUM
easat-1557	117	10	,	,	PUNCT
easat-1557	117	11	2024	2024	NUM
easat-1557	117	12	doi	doi	NOUN
easat-1557	117	13	:	:	PUNCT
easat-1557	117	14	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	117	15	©	©	ADP
easat-1557	117	16	2024	2024	NUM
easat-1557	117	17	by	by	ADP
easat-1557	117	18	the	the	DET
easat-1557	117	19	authors	author	NOUN
easat-1557	117	20	;	;	PUNCT
easat-1557	117	21	licensee	licensee	PROPN
easat-1557	117	22	learning	learn	VERB
easat-1557	117	23	gate	gate	NOUN
easat-1557	117	24	to	to	PART
easat-1557	117	25	forecast	forecast	VERB
easat-1557	117	26	the	the	DET
easat-1557	117	27	quality	quality	NOUN
easat-1557	117	28	of	of	ADP
easat-1557	117	29	financial	financial	ADJ
easat-1557	117	30	statements	statement	NOUN
easat-1557	117	31	information	information	NOUN
easat-1557	117	32	according	accord	VERB
easat-1557	117	33	to	to	ADP
easat-1557	117	34	the	the	DET
easat-1557	117	35	factors	factor	NOUN
easat-1557	117	36	acm	acm	PROPN
easat-1557	117	37	,	,	PUNCT
easat-1557	117	38	com	com	NOUN
easat-1557	117	39	,	,	PUNCT
easat-1557	117	40	bod	bod	NOUN
easat-1557	117	41	,	,	PUNCT
easat-1557	117	42	size	size	NOUN
easat-1557	117	43	and	and	CCONJ
easat-1557	117	44	soa	soa	PROPN
easat-1557	117	45	,	,	PUNCT
easat-1557	117	46	the	the	DET
easat-1557	117	47	forecasting	forecasting	NOUN
easat-1557	117	48	probability	probability	NOUN
easat-1557	117	49	function	function	NOUN
easat-1557	117	50	is	be	AUX
easat-1557	117	51	expressed	express	VERB
easat-1557	117	52	as	as	SCONJ
easat-1557	117	53	follows	follow	VERB
easat-1557	117	54	:	:	PUNCT
easat-1557	117	55	e(y	e(y	NUM
easat-1557	117	56	/	/	SYM
easat-1557	117	57	x	x	NOUN
easat-1557	117	58	)	)	PUNCT
easat-1557	117	59	=	=	PUNCT
easat-1557	117	60	eln(odds	eln(odds	X
easat-1557	117	61	)	)	PUNCT
easat-1557	117	62	/	/	SYM
easat-1557	117	63	(	(	PUNCT
easat-1557	117	64	1	1	NUM
easat-1557	117	65	+	+	NUM
easat-1557	117	66	eln(odds	eln(odd	NOUN
easat-1557	117	67	)	)	PUNCT
easat-1557	117	68	.	.	PUNCT
easat-1557	118	1	e(y	e(y	NUM
easat-1557	118	2	/	/	SYM
easat-1557	118	3	x	x	X
easat-1557	118	4	)	)	PUNCT
easat-1557	118	5	is	be	AUX
easat-1557	118	6	the	the	DET
easat-1557	118	7	probability	probability	NOUN
easat-1557	118	8	of	of	ADP
easat-1557	118	9	predicting	predict	VERB
easat-1557	118	10	the	the	DET
easat-1557	118	11	dependent	dependent	ADJ
easat-1557	118	12	factor	factor	NOUN
easat-1557	118	13	reaching	reach	VERB
easat-1557	118	14	the	the	DET
easat-1557	118	15	value	value	NOUN
easat-1557	118	16	1	1	NUM
easat-1557	118	17	when	when	SCONJ
easat-1557	118	18	the	the	DET
easat-1557	118	19	independent	independent	ADJ
easat-1557	118	20	factors	factor	NOUN
easat-1557	118	21	have	have	VERB
easat-1557	118	22	a	a	DET
easat-1557	118	23	specific	specific	ADJ
easat-1557	118	24	value	value	NOUN
easat-1557	118	25	.	.	PUNCT
easat-1557	119	1	3.3	3.3	NUM
easat-1557	119	2	.	.	PUNCT
easat-1557	120	1	research	research	NOUN
easat-1557	120	2	hypothesis	hypothesis	NOUN
easat-1557	120	3	the	the	DET
easat-1557	120	4	ac	ac	PROPN
easat-1557	120	5	is	be	AUX
easat-1557	120	6	responsible	responsible	ADJ
easat-1557	120	7	for	for	ADP
easat-1557	120	8	selecting	select	VERB
easat-1557	120	9	an	an	DET
easat-1557	120	10	auditing	auditing	NOUN
easat-1557	120	11	firm	firm	NOUN
easat-1557	120	12	,	,	PUNCT
easat-1557	120	13	supervising	supervise	VERB
easat-1557	120	14	the	the	DET
easat-1557	120	15	audit	audit	NOUN
easat-1557	120	16	process	process	NOUN
easat-1557	120	17	,	,	PUNCT
easat-1557	120	18	controlling	control	VERB
easat-1557	120	19	risks	risk	NOUN
easat-1557	120	20	,	,	PUNCT
easat-1557	120	21	monitoring	monitor	VERB
easat-1557	120	22	business	business	NOUN
easat-1557	120	23	ethics	ethic	NOUN
easat-1557	120	24	,	,	PUNCT
easat-1557	120	25	and	and	CCONJ
easat-1557	120	26	supervising	supervise	VERB
easat-1557	120	27	the	the	DET
easat-1557	120	28	preparation	preparation	NOUN
easat-1557	120	29	and	and	CCONJ
easat-1557	120	30	presentation	presentation	NOUN
easat-1557	120	31	of	of	ADP
easat-1557	120	32	financial	financial	ADJ
easat-1557	120	33	statements	statement	NOUN
easat-1557	120	34	(	(	PUNCT
easat-1557	120	35	deloitte	deloitte	PROPN
easat-1557	120	36	,	,	PUNCT
easat-1557	120	37	2014	2014	NUM
easat-1557	120	38	;	;	PUNCT
easat-1557	120	39	kpmg	kpmg	PROPN
easat-1557	120	40	's	's	PART
easat-1557	120	41	audit	audit	NOUN
easat-1557	120	42	committee	committee	NOUN
easat-1557	120	43	.	.	PUNCT
easat-1557	121	1	institute	institute	PROPN
easat-1557	121	2	,	,	PUNCT
easat-1557	121	3	2017	2017	NUM
easat-1557	121	4	;	;	PUNCT
easat-1557	121	5	pricewaterhousecoopers	pricewaterhousecooper	NOUN
easat-1557	121	6	(	(	PUNCT
easat-1557	121	7	pwc	pwc	PROPN
easat-1557	121	8	)	)	PUNCT
easat-1557	121	9	2018	2018	NUM
easat-1557	121	10	)	)	PUNCT
easat-1557	121	11	.	.	PUNCT
easat-1557	122	1	therefore	therefore	ADV
easat-1557	122	2	,	,	PUNCT
easat-1557	122	3	the	the	DET
easat-1557	122	4	involvement	involvement	NOUN
easat-1557	122	5	of	of	ADP
easat-1557	122	6	the	the	DET
easat-1557	122	7	ac	ac	PROPN
easat-1557	122	8	within	within	ADP
easat-1557	122	9	the	the	DET
easat-1557	122	10	management	management	NOUN
easat-1557	122	11	structure	structure	NOUN
easat-1557	122	12	of	of	ADP
easat-1557	122	13	a	a	DET
easat-1557	122	14	joint	joint	ADJ
easat-1557	122	15	stock	stock	NOUN
easat-1557	122	16	company	company	NOUN
easat-1557	122	17	can	can	AUX
easat-1557	122	18	contribute	contribute	VERB
easat-1557	122	19	to	to	ADP
easat-1557	122	20	an	an	DET
easat-1557	122	21	improvement	improvement	NOUN
easat-1557	122	22	in	in	ADP
easat-1557	122	23	the	the	DET
easat-1557	122	24	quality	quality	NOUN
easat-1557	122	25	of	of	ADP
easat-1557	122	26	financial	financial	ADJ
easat-1557	122	27	statement	statement	NOUN
easat-1557	122	28	information	information	NOUN
easat-1557	122	29	.	.	PUNCT
easat-1557	123	1	[	[	X
easat-1557	123	2	h1	h1	X
easat-1557	123	3	]	]	X
easat-1557	123	4	:	:	PUNCT
easat-1557	123	5	the	the	DET
easat-1557	123	6	ac	ac	PROPN
easat-1557	123	7	is	be	AUX
easat-1557	123	8	anticipated	anticipate	VERB
easat-1557	123	9	to	to	PART
easat-1557	123	10	improve	improve	VERB
easat-1557	123	11	the	the	DET
easat-1557	123	12	quality	quality	NOUN
easat-1557	123	13	of	of	ADP
easat-1557	123	14	financial	financial	ADJ
easat-1557	123	15	statement	statement	NOUN
easat-1557	123	16	information	information	NOUN
easat-1557	123	17	.	.	PUNCT
easat-1557	124	1	auditing	auditing	NOUN
easat-1557	124	2	companies	company	NOUN
easat-1557	124	3	serve	serve	VERB
easat-1557	124	4	as	as	ADP
easat-1557	124	5	independent	independent	ADJ
easat-1557	124	6	third	third	ADJ
easat-1557	124	7	parties	party	NOUN
easat-1557	124	8	capable	capable	ADJ
easat-1557	124	9	of	of	ADP
easat-1557	124	10	inspecting	inspect	VERB
easat-1557	124	11	and	and	CCONJ
easat-1557	124	12	verifying	verify	VERB
easat-1557	124	13	financial	financial	ADJ
easat-1557	124	14	accounts	account	NOUN
easat-1557	124	15	.	.	PUNCT
easat-1557	125	1	the	the	PRON
easat-1557	125	2	larger	large	ADJ
easat-1557	125	3	the	the	DET
easat-1557	125	4	size	size	NOUN
easat-1557	125	5	and	and	CCONJ
easat-1557	125	6	reputation	reputation	NOUN
easat-1557	125	7	of	of	ADP
easat-1557	125	8	the	the	DET
easat-1557	125	9	auditing	auditing	NOUN
easat-1557	125	10	company	company	NOUN
easat-1557	125	11	,	,	PUNCT
easat-1557	125	12	the	the	PRON
easat-1557	125	13	more	more	ADV
easat-1557	125	14	trustworthy	trustworthy	ADJ
easat-1557	125	15	the	the	DET
easat-1557	125	16	financial	financial	ADJ
easat-1557	125	17	statement	statement	NOUN
easat-1557	125	18	data	datum	NOUN
easat-1557	125	19	(	(	PUNCT
easat-1557	125	20	jerry	jerry	NOUN
easat-1557	125	21	&	&	CCONJ
easat-1557	125	22	saidu	saidu	PROPN
easat-1557	125	23	,	,	PUNCT
easat-1557	125	24	2018	2018	NUM
easat-1557	125	25	)	)	PUNCT
easat-1557	125	26	.	.	PUNCT
easat-1557	126	1	[	[	X
easat-1557	126	2	h2	h2	X
easat-1557	126	3	]	]	X
easat-1557	126	4	:	:	PUNCT
easat-1557	126	5	a	a	DET
easat-1557	126	6	renowned	renowned	ADJ
easat-1557	126	7	and	and	CCONJ
easat-1557	126	8	large	large	ADJ
easat-1557	126	9	-	-	PUNCT
easat-1557	126	10	scale	scale	NOUN
easat-1557	126	11	independent	independent	ADJ
easat-1557	126	12	auditing	auditing	NOUN
easat-1557	126	13	company	company	NOUN
easat-1557	126	14	has	have	VERB
easat-1557	126	15	the	the	DET
easat-1557	126	16	power	power	NOUN
easat-1557	126	17	to	to	PART
easat-1557	126	18	positively	positively	ADV
easat-1557	126	19	influence	influence	VERB
easat-1557	126	20	the	the	DET
easat-1557	126	21	level	level	NOUN
easat-1557	126	22	of	of	ADP
easat-1557	126	23	financial	financial	ADJ
easat-1557	126	24	reporting	reporting	NOUN
easat-1557	126	25	accuracy	accuracy	NOUN
easat-1557	126	26	.	.	PUNCT
easat-1557	127	1	the	the	DET
easat-1557	127	2	board	board	NOUN
easat-1557	127	3	of	of	ADP
easat-1557	127	4	directors	director	NOUN
easat-1557	127	5	has	have	VERB
easat-1557	127	6	an	an	DET
easat-1557	127	7	independent	independent	ADJ
easat-1557	127	8	inspection	inspection	NOUN
easat-1557	127	9	and	and	CCONJ
easat-1557	127	10	oversight	oversight	NOUN
easat-1557	127	11	mechanism	mechanism	NOUN
easat-1557	127	12	to	to	PART
easat-1557	127	13	improve	improve	VERB
easat-1557	127	14	operational	operational	ADJ
easat-1557	127	15	efficiency	efficiency	NOUN
easat-1557	127	16	,	,	PUNCT
easat-1557	127	17	compliance	compliance	NOUN
easat-1557	127	18	,	,	PUNCT
easat-1557	127	19	and	and	CCONJ
easat-1557	127	20	data	datum	NOUN
easat-1557	127	21	integrity	integrity	NOUN
easat-1557	127	22	.	.	PUNCT
easat-1557	128	1	therefore	therefore	ADV
easat-1557	128	2	,	,	PUNCT
easat-1557	128	3	the	the	DET
easat-1557	128	4	board	board	NOUN
easat-1557	128	5	of	of	ADP
easat-1557	128	6	directors	director	NOUN
easat-1557	128	7	with	with	ADP
easat-1557	128	8	a	a	DET
easat-1557	128	9	large	large	ADJ
easat-1557	128	10	number	number	NOUN
easat-1557	128	11	of	of	ADP
easat-1557	128	12	members	member	NOUN
easat-1557	128	13	(	(	PUNCT
easat-1557	128	14	ali	ali	PROPN
easat-1557	128	15	&	&	CCONJ
easat-1557	128	16	meah	meah	PROPN
easat-1557	128	17	,	,	PUNCT
easat-1557	128	18	2021	2021	NUM
easat-1557	128	19	)	)	PUNCT
easat-1557	128	20	may	may	AUX
easat-1557	128	21	efficiently	efficiently	ADV
easat-1557	128	22	carry	carry	VERB
easat-1557	128	23	out	out	ADP
easat-1557	128	24	its	its	PRON
easat-1557	128	25	responsibilities	responsibility	NOUN
easat-1557	128	26	,	,	PUNCT
easat-1557	128	27	thereby	thereby	ADV
easat-1557	128	28	enhancing	enhance	VERB
easat-1557	128	29	the	the	DET
easat-1557	128	30	quality	quality	NOUN
easat-1557	128	31	of	of	ADP
easat-1557	128	32	financial	financial	ADJ
easat-1557	128	33	statements	statement	NOUN
easat-1557	128	34	.	.	PUNCT
easat-1557	129	1	[	[	X
easat-1557	129	2	h3	h3	X
easat-1557	129	3	]	]	X
easat-1557	129	4	:	:	PUNCT
easat-1557	129	5	large	large	ADJ
easat-1557	129	6	board	board	NOUN
easat-1557	129	7	size	size	NOUN
easat-1557	129	8	can	can	AUX
easat-1557	129	9	have	have	VERB
easat-1557	129	10	a	a	DET
easat-1557	129	11	positive	positive	ADJ
easat-1557	129	12	effect	effect	NOUN
easat-1557	129	13	on	on	ADP
easat-1557	129	14	the	the	DET
easat-1557	129	15	quality	quality	NOUN
easat-1557	129	16	of	of	ADP
easat-1557	129	17	financial	financial	ADJ
easat-1557	129	18	statement	statement	NOUN
easat-1557	129	19	information	information	NOUN
easat-1557	129	20	.	.	PUNCT
easat-1557	130	1	the	the	PRON
easat-1557	130	2	greater	great	ADJ
easat-1557	130	3	the	the	DET
easat-1557	130	4	company	company	NOUN
easat-1557	130	5	's	's	PART
easat-1557	130	6	size	size	NOUN
easat-1557	130	7	,	,	PUNCT
easat-1557	130	8	the	the	DET
easat-1557	130	9	more	more	ADJ
easat-1557	130	10	resources	resource	NOUN
easat-1557	130	11	it	it	PRON
easat-1557	130	12	owns	own	VERB
easat-1557	130	13	to	to	PART
easat-1557	130	14	manage	manage	VERB
easat-1557	130	15	its	its	PRON
easat-1557	130	16	accounting	accounting	NOUN
easat-1557	130	17	,	,	PUNCT
easat-1557	130	18	financial	financial	ADJ
easat-1557	130	19	,	,	PUNCT
easat-1557	130	20	and	and	CCONJ
easat-1557	130	21	oversight	oversight	NOUN
easat-1557	130	22	procedures	procedure	NOUN
easat-1557	130	23	efficiently	efficiently	ADV
easat-1557	130	24	.	.	PUNCT
easat-1557	131	1	in	in	ADP
easat-1557	131	2	soyemi	soyemi	NOUN
easat-1557	131	3	and	and	CCONJ
easat-1557	131	4	olawale	olawale	NOUN
easat-1557	131	5	’s	’s	PART
easat-1557	131	6	study	study	NOUN
easat-1557	131	7	(	(	PUNCT
easat-1557	131	8	2019	2019	NUM
easat-1557	131	9	)	)	PUNCT
easat-1557	131	10	,	,	PUNCT
easat-1557	131	11	bigger	big	ADJ
easat-1557	131	12	companies	company	NOUN
easat-1557	131	13	are	be	AUX
easat-1557	131	14	strongly	strongly	ADV
easat-1557	131	15	encouraged	encouraged	ADJ
easat-1557	131	16	to	to	PART
easat-1557	131	17	establish	establish	VERB
easat-1557	131	18	an	an	DET
easat-1557	131	19	ac	ac	NOUN
easat-1557	131	20	to	to	PART
easat-1557	131	21	improve	improve	VERB
easat-1557	131	22	the	the	DET
easat-1557	131	23	accuracy	accuracy	NOUN
easat-1557	131	24	of	of	ADP
easat-1557	131	25	financial	financial	ADJ
easat-1557	131	26	statement	statement	NOUN
easat-1557	131	27	information	information	NOUN
easat-1557	131	28	.	.	PUNCT
easat-1557	132	1	[	[	X
easat-1557	132	2	h4	h4	NOUN
easat-1557	132	3	]	]	PUNCT
easat-1557	132	4	:	:	PUNCT
easat-1557	132	5	the	the	DET
easat-1557	132	6	scale	scale	NOUN
easat-1557	132	7	of	of	ADP
easat-1557	132	8	a	a	DET
easat-1557	132	9	large	large	ADJ
easat-1557	132	10	firm	firm	NOUN
easat-1557	132	11	can	can	AUX
easat-1557	132	12	have	have	VERB
easat-1557	132	13	a	a	DET
easat-1557	132	14	favorable	favorable	ADJ
easat-1557	132	15	effect	effect	NOUN
easat-1557	132	16	on	on	ADP
easat-1557	132	17	the	the	DET
easat-1557	132	18	quality	quality	NOUN
easat-1557	132	19	of	of	ADP
easat-1557	132	20	its	its	PRON
easat-1557	132	21	financial	financial	ADJ
easat-1557	132	22	statements	statement	NOUN
easat-1557	132	23	.	.	PUNCT
easat-1557	133	1	insufficient	insufficient	ADJ
easat-1557	133	2	manpower	manpower	NOUN
easat-1557	133	3	will	will	AUX
easat-1557	133	4	prevent	prevent	VERB
easat-1557	133	5	the	the	DET
easat-1557	133	6	ac	ac	PROPN
easat-1557	133	7	from	from	ADP
easat-1557	133	8	effectively	effectively	ADV
easat-1557	133	9	promoting	promote	VERB
easat-1557	133	10	job	job	NOUN
easat-1557	133	11	.	.	PUNCT
easat-1557	134	1	the	the	DET
easat-1557	134	2	larger	large	ADJ
easat-1557	134	3	the	the	DET
easat-1557	134	4	ac	ac	PROPN
easat-1557	134	5	(	(	PUNCT
easat-1557	134	6	raimo	raimo	VERB
easat-1557	134	7	et	et	PROPN
easat-1557	134	8	al	al	PROPN
easat-1557	134	9	.	.	PROPN
easat-1557	134	10	,	,	PUNCT
easat-1557	134	11	2021	2021	NUM
easat-1557	134	12	)	)	PUNCT
easat-1557	134	13	,	,	PUNCT
easat-1557	134	14	the	the	PRON
easat-1557	134	15	more	more	ADV
easat-1557	134	16	effectively	effectively	ADV
easat-1557	134	17	it	it	PRON
easat-1557	134	18	will	will	AUX
easat-1557	134	19	carry	carry	VERB
easat-1557	134	20	out	out	ADP
easat-1557	134	21	its	its	PRON
easat-1557	134	22	duties	duty	NOUN
easat-1557	134	23	and	and	CCONJ
easat-1557	134	24	increase	increase	VERB
easat-1557	134	25	the	the	DET
easat-1557	134	26	quality	quality	NOUN
easat-1557	134	27	of	of	ADP
easat-1557	134	28	financial	financial	ADJ
easat-1557	134	29	statement	statement	NOUN
easat-1557	134	30	information	information	NOUN
easat-1557	134	31	.	.	PUNCT
easat-1557	135	1	[	[	X
easat-1557	135	2	h5	h5	X
easat-1557	135	3	]	]	PUNCT
easat-1557	135	4	:	:	PUNCT
easat-1557	135	5	the	the	PRON
easat-1557	135	6	larger	large	ADJ
easat-1557	135	7	the	the	DET
easat-1557	135	8	audit	audit	NOUN
easat-1557	135	9	committee	committee	NOUN
easat-1557	135	10	,	,	PUNCT
easat-1557	135	11	the	the	PRON
easat-1557	135	12	more	more	ADV
easat-1557	135	13	likely	likely	ADJ
easat-1557	135	14	it	it	PRON
easat-1557	135	15	is	be	AUX
easat-1557	135	16	to	to	PART
easat-1557	135	17	increase	increase	VERB
easat-1557	135	18	the	the	DET
easat-1557	135	19	quality	quality	NOUN
easat-1557	135	20	of	of	ADP
easat-1557	135	21	financial	financial	ADJ
easat-1557	135	22	statements	statement	NOUN
easat-1557	135	23	information	information	NOUN
easat-1557	135	24	.	.	PUNCT
easat-1557	136	1	3.4	3.4	NUM
easat-1557	136	2	.	.	PUNCT
easat-1557	136	3	measurement	measurement	NOUN
easat-1557	136	4	method	method	PROPN
easat-1557	136	5	measurement	measurement	NOUN
easat-1557	136	6	methods	method	NOUN
easat-1557	136	7	are	be	AUX
easat-1557	136	8	designed	design	VERB
easat-1557	136	9	for	for	ADP
easat-1557	136	10	the	the	DET
easat-1557	136	11	factors	factor	NOUN
easat-1557	136	12	(	(	PUNCT
easat-1557	136	13	table	table	NOUN
easat-1557	136	14	1	1	NUM
easat-1557	136	15	)	)	PUNCT
easat-1557	136	16	and	and	CCONJ
easat-1557	136	17	data	datum	NOUN
easat-1557	136	18	were	be	AUX
easat-1557	136	19	collected	collect	VERB
easat-1557	136	20	from	from	ADP
easat-1557	136	21	sources	source	NOUN
easat-1557	136	22	of	of	ADP
easat-1557	136	23	financial	financial	ADJ
easat-1557	136	24	statements	statement	NOUN
easat-1557	136	25	,	,	PUNCT
easat-1557	136	26	management	management	NOUN
easat-1557	136	27	reports	report	NOUN
easat-1557	136	28	,	,	PUNCT
easat-1557	136	29	annual	annual	ADJ
easat-1557	136	30	reports	report	NOUN
easat-1557	136	31	,	,	PUNCT
easat-1557	136	32	audit	audit	NOUN
easat-1557	136	33	reports	report	NOUN
easat-1557	136	34	:	:	PUNCT
easat-1557	136	35	table	table	NOUN
easat-1557	136	36	1	1	NUM
easat-1557	136	37	.	.	PUNCT
easat-1557	136	38	scale	scale	NOUN
easat-1557	136	39	design	design	NOUN
easat-1557	136	40	.	.	PUNCT
easat-1557	137	1	no	no	PRON
easat-1557	137	2	.	.	PUNCT
easat-1557	137	3	factor	factor	NOUN
easat-1557	137	4	scale	scale	NOUN
easat-1557	137	5	scale	scale	NOUN
easat-1557	137	6	basis	basis	NOUN
easat-1557	137	7	1	1	NUM
easat-1557	137	8	audit	audit	NOUN
easat-1557	137	9	committee	committee	NOUN
easat-1557	137	10	(	(	PUNCT
easat-1557	137	11	acm	acm	PROPN
easat-1557	137	12	)	)	PUNCT
easat-1557	137	13	audit	audit	NOUN
easat-1557	137	14	committee	committee	NOUN
easat-1557	137	15	that	that	PRON
easat-1557	137	16	exists	exist	VERB
easat-1557	137	17	in	in	ADP
easat-1557	137	18	the	the	DET
easat-1557	137	19	enterprise	enterprise	NOUN
easat-1557	137	20	is	be	AUX
easat-1557	137	21	measured	measure	VERB
easat-1557	137	22	by	by	ADP
easat-1557	137	23	1	1	NUM
easat-1557	137	24	,	,	PUNCT
easat-1557	137	25	if	if	SCONJ
easat-1557	137	26	not	not	PART
easat-1557	137	27	,	,	PUNCT
easat-1557	137	28	it	it	PRON
easat-1557	137	29	is	be	AUX
easat-1557	137	30	measured	measure	VERB
easat-1557	137	31	by	by	ADP
easat-1557	137	32	0	0	NUM
easat-1557	137	33	.	.	PUNCT
easat-1557	138	1	author	author	NOUN
easat-1557	138	2	elaborated	elaborate	VERB
easat-1557	138	3	2	2	NUM
easat-1557	138	4	financial	financial	ADJ
easat-1557	138	5	report	report	NOUN
easat-1557	138	6	information	information	NOUN
easat-1557	138	7	quality	quality	NOUN
easat-1557	138	8	(	(	PUNCT
easat-1557	138	9	frq	frq	PROPN
easat-1557	138	10	)	)	PUNCT
easat-1557	138	11	financial	financial	ADJ
easat-1557	138	12	statements	statement	NOUN
easat-1557	138	13	that	that	PRON
easat-1557	138	14	receive	receive	VERB
easat-1557	138	15	an	an	DET
easat-1557	138	16	unqualified	unqualified	ADJ
easat-1557	138	17	opinion	opinion	NOUN
easat-1557	138	18	and	and	CCONJ
easat-1557	138	19	are	be	AUX
easat-1557	138	20	disclosed	disclose	VERB
easat-1557	138	21	in	in	ADP
easat-1557	138	22	a	a	DET
easat-1557	138	23	timely	timely	ADJ
easat-1557	138	24	manner	manner	NOUN
easat-1557	138	25	ensure	ensure	VERB
easat-1557	138	26	the	the	DET
easat-1557	138	27	quality	quality	NOUN
easat-1557	138	28	of	of	ADP
easat-1557	138	29	financial	financial	ADJ
easat-1557	138	30	statements	statement	NOUN
easat-1557	138	31	information	information	NOUN
easat-1557	138	32	,	,	PUNCT
easat-1557	138	33	as	as	SCONJ
easat-1557	138	34	measured	measure	VERB
easat-1557	138	35	by	by	ADP
easat-1557	138	36	1	1	NUM
easat-1557	138	37	and	and	CCONJ
easat-1557	138	38	the	the	DET
easat-1557	138	39	receipt	receipt	NOUN
easat-1557	138	40	of	of	ADP
easat-1557	138	41	the	the	DET
easat-1557	138	42	remaining	remain	VERB
easat-1557	138	43	audit	audit	NOUN
easat-1557	138	44	opinions	opinion	NOUN
easat-1557	138	45	or	or	CCONJ
easat-1557	138	46	untimely	untimely	ADJ
easat-1557	138	47	disclosure	disclosure	NOUN
easat-1557	138	48	of	of	ADP
easat-1557	138	49	financial	financial	ADJ
easat-1557	138	50	statements	statement	NOUN
easat-1557	138	51	is	be	AUX
easat-1557	138	52	measured	measure	VERB
easat-1557	138	53	by	by	ADP
easat-1557	138	54	0	0	PROPN
easat-1557	138	55	.	.	PROPN
easat-1557	138	56	developed	develop	VERB
easat-1557	138	57	from	from	ADP
easat-1557	138	58	studies	study	NOUN
easat-1557	138	59	of	of	ADP
easat-1557	138	60	zaid	zaid	PROPN
easat-1557	138	61	alkilani	alkilani	PROPN
easat-1557	138	62	(	(	PUNCT
easat-1557	138	63	2019	2019	NUM
easat-1557	138	64	)	)	PUNCT
easat-1557	138	65	and	and	CCONJ
easat-1557	138	66	puchetamartínez	puchetamartínez	PROPN
easat-1557	138	67	&	&	CCONJ
easat-1557	138	68	de	de	PROPN
easat-1557	138	69	fuentes	fuentes	PROPN
easat-1557	138	70	(	(	PUNCT
easat-1557	138	71	2007	2007	NUM
easat-1557	138	72	)	)	PUNCT
easat-1557	138	73	3	3	NUM
easat-1557	138	74	board	board	NOUN
easat-1557	138	75	of	of	ADP
easat-1557	138	76	directors	director	NOUN
easat-1557	138	77	(	(	PUNCT
easat-1557	138	78	bod	bod	NOUN
easat-1557	138	79	)	)	PUNCT
easat-1557	138	80	number	number	NOUN
easat-1557	138	81	of	of	ADP
easat-1557	138	82	board	board	NOUN
easat-1557	138	83	members	member	NOUN
easat-1557	138	84	appointed	appoint	VERB
easat-1557	138	85	annually	annually	ADV
easat-1557	138	86	.	.	PUNCT
easat-1557	139	1	brown	brown	PROPN
easat-1557	139	2	&	&	CCONJ
easat-1557	139	3	caylor	caylor	PROPN
easat-1557	139	4	(	(	PUNCT
easat-1557	139	5	2006	2006	NUM
easat-1557	139	6	)	)	PUNCT
easat-1557	139	7	2424	2424	NUM
easat-1557	139	8	edelweiss	edelweiss	PROPN
easat-1557	139	9	applied	apply	VERB
easat-1557	139	10	science	science	NOUN
easat-1557	139	11	and	and	CCONJ
easat-1557	139	12	technology	technology	NOUN
easat-1557	139	13	issn	issn	PROPN
easat-1557	139	14	:	:	PUNCT
easat-1557	139	15	2576	2576	NUM
easat-1557	139	16	-	-	SYM
easat-1557	139	17	8484	8484	NUM
easat-1557	139	18	vol	vol	NOUN
easat-1557	139	19	.	.	PROPN
easat-1557	139	20	8	8	NUM
easat-1557	139	21	,	,	PUNCT
easat-1557	139	22	no	no	INTJ
easat-1557	139	23	.	.	NOUN
easat-1557	139	24	4	4	NUM
easat-1557	139	25	:	:	PUNCT
easat-1557	139	26	2418	2418	NUM
easat-1557	139	27	-	-	SYM
easat-1557	139	28	2429	2429	NUM
easat-1557	139	29	,	,	PUNCT
easat-1557	139	30	2024	2024	NUM
easat-1557	139	31	doi	doi	NOUN
easat-1557	139	32	:	:	PUNCT
easat-1557	139	33	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	139	34	©	©	ADP
easat-1557	139	35	2024	2024	NUM
easat-1557	139	36	by	by	ADP
easat-1557	139	37	the	the	DET
easat-1557	139	38	authors	author	NOUN
easat-1557	139	39	;	;	PUNCT
easat-1557	139	40	licensee	licensee	PROPN
easat-1557	139	41	learning	learning	NOUN
easat-1557	139	42	gate	gate	NOUN
easat-1557	139	43	no	no	PROPN
easat-1557	139	44	.	.	PUNCT
easat-1557	139	45	factor	factor	NOUN
easat-1557	139	46	scale	scale	NOUN
easat-1557	139	47	scale	scale	NOUN
easat-1557	139	48	basis	basis	NOUN
easat-1557	139	49	4	4	NUM
easat-1557	139	50	company	company	NOUN
easat-1557	139	51	size	size	NOUN
easat-1557	139	52	(	(	PUNCT
easat-1557	139	53	size	size	NOUN
easat-1557	139	54	)	)	PUNCT
easat-1557	139	55	firm	firm	ADJ
easat-1557	139	56	size	size	NOUN
easat-1557	139	57	is	be	AUX
easat-1557	139	58	measured	measure	VERB
easat-1557	139	59	by	by	ADP
easat-1557	139	60	the	the	DET
easat-1557	139	61	base	base	NOUN
easat-1557	139	62	10	10	NUM
easat-1557	139	63	logarithm	logarithm	NOUN
easat-1557	139	64	of	of	ADP
easat-1557	139	65	assets	asset	NOUN
easat-1557	139	66	.	.	PUNCT
easat-1557	140	1	brown	brown	PROPN
easat-1557	140	2	&	&	CCONJ
easat-1557	140	3	caylor	caylor	PROPN
easat-1557	140	4	,	,	PUNCT
easat-1557	140	5	(	(	PUNCT
easat-1557	140	6	2006	2006	NUM
easat-1557	140	7	)	)	PUNCT
easat-1557	140	8	5	5	NUM
easat-1557	140	9	audit	audit	NOUN
easat-1557	140	10	company	company	NOUN
easat-1557	140	11	(	(	PUNCT
easat-1557	140	12	com	com	NOUN
easat-1557	140	13	)	)	PUNCT
easat-1557	140	14	measured	measure	VERB
easat-1557	140	15	by	by	ADP
easat-1557	140	16	1	1	NUM
easat-1557	140	17	if	if	SCONJ
easat-1557	140	18	the	the	DET
easat-1557	140	19	incumbent	incumbent	ADJ
easat-1557	140	20	auditing	auditing	NOUN
easat-1557	140	21	firm	firm	NOUN
easat-1557	140	22	is	be	AUX
easat-1557	140	23	in	in	ADP
easat-1557	140	24	the	the	DET
easat-1557	140	25	big	big	ADJ
easat-1557	140	26	4	4	NUM
easat-1557	140	27	and	and	CCONJ
easat-1557	140	28	0	0	NUM
easat-1557	140	29	if	if	SCONJ
easat-1557	140	30	it	it	PRON
easat-1557	140	31	is	be	AUX
easat-1557	140	32	not	not	PART
easat-1557	140	33	in	in	ADP
easat-1557	140	34	the	the	DET
easat-1557	140	35	big	big	ADJ
easat-1557	140	36	4	4	NUM
easat-1557	140	37	.	.	PUNCT
easat-1557	140	38	brown	brown	PROPN
easat-1557	140	39	&	&	CCONJ
easat-1557	140	40	caylor	caylor	PROPN
easat-1557	140	41	,	,	PUNCT
easat-1557	140	42	(	(	PUNCT
easat-1557	140	43	2006	2006	NUM
easat-1557	140	44	)	)	PUNCT
easat-1557	140	45	6	6	NUM
easat-1557	140	46	size	size	NOUN
easat-1557	140	47	of	of	ADP
easat-1557	140	48	audit	audit	NOUN
easat-1557	140	49	committee	committee	NOUN
easat-1557	140	50	(	(	PUNCT
easat-1557	140	51	soa	soa	PROPN
easat-1557	140	52	)	)	PUNCT
easat-1557	140	53	the	the	DET
easat-1557	140	54	size	size	NOUN
easat-1557	140	55	of	of	ADP
easat-1557	140	56	the	the	DET
easat-1557	140	57	audit	audit	NOUN
easat-1557	140	58	committee	committee	NOUN
easat-1557	140	59	is	be	AUX
easat-1557	140	60	expressed	express	VERB
easat-1557	140	61	in	in	ADP
easat-1557	140	62	terms	term	NOUN
easat-1557	140	63	of	of	ADP
easat-1557	140	64	the	the	DET
easat-1557	140	65	number	number	NOUN
easat-1557	140	66	of	of	ADP
easat-1557	140	67	members	member	NOUN
easat-1557	140	68	on	on	ADP
easat-1557	140	69	the	the	DET
easat-1557	140	70	audit	audit	NOUN
easat-1557	140	71	committee	committee	NOUN
easat-1557	140	72	.	.	PUNCT
easat-1557	141	1	author	author	NOUN
easat-1557	141	2	elaborated	elaborate	VERB
easat-1557	141	3	3.5	3.5	NUM
easat-1557	141	4	.	.	PUNCT
easat-1557	142	1	data	datum	NOUN
easat-1557	142	2	collection	collection	NOUN
easat-1557	142	3	secondary	secondary	ADJ
easat-1557	142	4	data	datum	NOUN
easat-1557	142	5	were	be	AUX
easat-1557	142	6	utilized	utilize	VERB
easat-1557	142	7	for	for	ADP
easat-1557	142	8	the	the	DET
easat-1557	142	9	analysis	analysis	NOUN
easat-1557	142	10	.	.	PUNCT
easat-1557	143	1	we	we	PRON
easat-1557	143	2	gathered	gather	VERB
easat-1557	143	3	data	datum	NOUN
easat-1557	143	4	from	from	ADP
easat-1557	143	5	2017	2017	NUM
easat-1557	143	6	to	to	ADP
easat-1557	143	7	the	the	DET
easat-1557	143	8	end	end	NOUN
easat-1557	143	9	of	of	ADP
easat-1557	143	10	2021	2021	NUM
easat-1557	143	11	,	,	PUNCT
easat-1557	143	12	the	the	DET
easat-1557	143	13	time	time	NOUN
easat-1557	143	14	period	period	NOUN
easat-1557	143	15	when	when	SCONJ
easat-1557	143	16	there	there	PRON
easat-1557	143	17	are	be	VERB
easat-1557	143	18	corporations	corporation	NOUN
easat-1557	143	19	establishing	establish	VERB
easat-1557	143	20	the	the	DET
easat-1557	143	21	ac	ac	PROPN
easat-1557	143	22	.	.	PUNCT
easat-1557	144	1	consequently	consequently	ADV
easat-1557	144	2	,	,	PUNCT
easat-1557	144	3	we	we	PRON
easat-1557	144	4	found	find	VERB
easat-1557	144	5	51	51	NUM
easat-1557	144	6	businesses	business	NOUN
easat-1557	144	7	listed	list	VERB
easat-1557	144	8	on	on	ADP
easat-1557	144	9	the	the	DET
easat-1557	144	10	hanoi	hanoi	PROPN
easat-1557	144	11	stock	stock	PROPN
easat-1557	144	12	exchange	exchange	PROPN
easat-1557	144	13	(	(	PUNCT
easat-1557	144	14	hnx	hnx	ADJ
easat-1557	144	15	)	)	PUNCT
easat-1557	144	16	and	and	CCONJ
easat-1557	144	17	the	the	DET
easat-1557	144	18	ho	ho	PROPN
easat-1557	144	19	chi	chi	PROPN
easat-1557	144	20	minh	minh	PROPN
easat-1557	144	21	city	city	PROPN
easat-1557	144	22	stock	stock	PROPN
easat-1557	144	23	exchange	exchange	PROPN
easat-1557	144	24	(	(	PUNCT
easat-1557	144	25	hose	hose	PROPN
easat-1557	144	26	)	)	PUNCT
easat-1557	144	27	that	that	PRON
easat-1557	144	28	has	have	AUX
easat-1557	144	29	established	establish	VERB
easat-1557	144	30	an	an	DET
easat-1557	144	31	ac	ac	PROPN
easat-1557	144	32	.	.	PROPN
easat-1557	144	33	disclosures	disclosure	NOUN
easat-1557	144	34	,	,	PUNCT
easat-1557	144	35	financial	financial	ADJ
easat-1557	144	36	statements	statement	NOUN
easat-1557	144	37	,	,	PUNCT
easat-1557	144	38	management	management	NOUN
easat-1557	144	39	reports	report	NOUN
easat-1557	144	40	,	,	PUNCT
easat-1557	144	41	and	and	CCONJ
easat-1557	144	42	other	other	ADJ
easat-1557	144	43	reports	report	NOUN
easat-1557	144	44	serve	serve	VERB
easat-1557	144	45	as	as	ADP
easat-1557	144	46	sources	source	NOUN
easat-1557	144	47	for	for	ADP
easat-1557	144	48	data	data	NOUN
easat-1557	144	49	collection	collection	NOUN
easat-1557	144	50	.	.	PUNCT
easat-1557	145	1	hence	hence	ADV
easat-1557	145	2	,	,	PUNCT
easat-1557	145	3	the	the	DET
easat-1557	145	4	sample	sample	NOUN
easat-1557	145	5	consists	consist	VERB
easat-1557	145	6	of	of	ADP
easat-1557	145	7	255	255	NUM
easat-1557	145	8	observations	observation	NOUN
easat-1557	145	9	from	from	ADP
easat-1557	145	10	51	51	NUM
easat-1557	145	11	organizations	organization	NOUN
easat-1557	145	12	throughout	throughout	ADP
easat-1557	145	13	the	the	DET
easat-1557	145	14	five	five	NUM
easat-1557	145	15	-	-	PUNCT
easat-1557	145	16	year	year	NOUN
easat-1557	145	17	span	span	NOUN
easat-1557	145	18	from	from	ADP
easat-1557	145	19	2017	2017	NUM
easat-1557	145	20	to	to	ADP
easat-1557	145	21	2021	2021	NUM
easat-1557	145	22	.	.	PUNCT
easat-1557	146	1	4	4	X
easat-1557	146	2	.	.	X
easat-1557	146	3	research	research	NOUN
easat-1557	146	4	results	result	VERB
easat-1557	146	5	4.1	4.1	NUM
easat-1557	146	6	.	.	PUNCT
easat-1557	146	7	organizing	organize	VERB
easat-1557	146	8	ac	ac	NOUN
easat-1557	146	9	in	in	ADP
easat-1557	146	10	listed	list	VERB
easat-1557	146	11	companies	company	NOUN
easat-1557	146	12	prior	prior	ADV
easat-1557	146	13	to	to	ADP
easat-1557	146	14	2017	2017	NUM
easat-1557	146	15	,	,	PUNCT
easat-1557	146	16	jscs	jsc	NOUN
easat-1557	146	17	were	be	AUX
easat-1557	146	18	founded	found	VERB
easat-1557	146	19	in	in	ADP
easat-1557	146	20	vietnam	vietnam	PROPN
easat-1557	146	21	with	with	ADP
easat-1557	146	22	a	a	DET
easat-1557	146	23	management	management	NOUN
easat-1557	146	24	structure	structure	NOUN
easat-1557	146	25	comprised	comprise	VERB
easat-1557	146	26	of	of	ADP
easat-1557	146	27	a	a	DET
easat-1557	146	28	board	board	NOUN
easat-1557	146	29	of	of	ADP
easat-1557	146	30	directors	director	NOUN
easat-1557	146	31	and	and	CCONJ
easat-1557	146	32	a	a	DET
easat-1557	146	33	supervisory	supervisory	ADJ
easat-1557	146	34	board	board	NOUN
easat-1557	146	35	.	.	PUNCT
easat-1557	147	1	in	in	ADP
easat-1557	147	2	the	the	DET
easat-1557	147	3	period	period	NOUN
easat-1557	147	4	2017	2017	NUM
easat-1557	147	5	-	-	SYM
easat-1557	147	6	2020	2020	NUM
easat-1557	147	7	,	,	PUNCT
easat-1557	147	8	a	a	DET
easat-1557	147	9	small	small	ADJ
easat-1557	147	10	number	number	NOUN
easat-1557	147	11	of	of	ADP
easat-1557	147	12	public	public	ADJ
easat-1557	147	13	companies	company	NOUN
easat-1557	147	14	have	have	AUX
easat-1557	147	15	completely	completely	ADV
easat-1557	147	16	replaced	replace	VERB
easat-1557	147	17	the	the	DET
easat-1557	147	18	supervisory	supervisory	ADJ
easat-1557	147	19	board	board	NOUN
easat-1557	147	20	with	with	ADP
easat-1557	147	21	the	the	DET
easat-1557	147	22	ac	ac	PROPN
easat-1557	147	23	(	(	PUNCT
easat-1557	147	24	table	table	NOUN
easat-1557	147	25	2	2	NUM
easat-1557	147	26	)	)	PUNCT
easat-1557	147	27	.	.	PUNCT
easat-1557	148	1	due	due	ADP
easat-1557	148	2	to	to	ADP
easat-1557	148	3	the	the	DET
easat-1557	148	4	legislative	legislative	ADJ
easat-1557	148	5	structure	structure	NOUN
easat-1557	148	6	of	of	ADP
easat-1557	148	7	the	the	DET
easat-1557	148	8	enterprise	enterprise	NOUN
easat-1557	148	9	law	law	NOUN
easat-1557	148	10	2020	2020	NUM
easat-1557	148	11	,	,	PUNCT
easat-1557	148	12	the	the	DET
easat-1557	148	13	number	number	NOUN
easat-1557	148	14	of	of	ADP
easat-1557	148	15	companies	company	NOUN
easat-1557	148	16	with	with	ADP
easat-1557	148	17	an	an	DET
easat-1557	148	18	ac	ac	PROPN
easat-1557	148	19	will	will	AUX
easat-1557	148	20	increase	increase	VERB
easat-1557	148	21	rapidly	rapidly	ADV
easat-1557	148	22	in	in	ADP
easat-1557	148	23	2021	2021	NUM
easat-1557	148	24	(	(	PUNCT
easat-1557	148	25	table	table	NOUN
easat-1557	148	26	2	2	NUM
easat-1557	148	27	)	)	PUNCT
easat-1557	148	28	.	.	PUNCT
easat-1557	149	1	table	table	NOUN
easat-1557	149	2	2	2	NUM
easat-1557	149	3	.	.	X
easat-1557	149	4	number	number	NOUN
easat-1557	149	5	of	of	ADP
easat-1557	149	6	listed	list	VERB
easat-1557	149	7	jscs	jsc	NOUN
easat-1557	149	8	with	with	ADP
easat-1557	149	9	an	an	DET
easat-1557	149	10	ac	ac	NOUN
easat-1557	149	11	from	from	ADP
easat-1557	149	12	2017	2017	NUM
easat-1557	149	13	-	-	SYM
easat-1557	149	14	2021	2021	NUM
easat-1557	149	15	.	.	PUNCT
easat-1557	150	1	year	year	NOUN
easat-1557	150	2	number	number	NOUN
easat-1557	150	3	of	of	ADP
easat-1557	150	4	listed	list	VERB
easat-1557	150	5	companies	company	NOUN
easat-1557	150	6	with	with	ADP
easat-1557	150	7	an	an	DET
easat-1557	150	8	ac	ac	PROPN
easat-1557	150	9	2017	2017	NUM
easat-1557	150	10	20	20	NUM
easat-1557	150	11	2018	2018	NUM
easat-1557	150	12	21	21	NUM
easat-1557	150	13	2019	2019	NUM
easat-1557	150	14	23	23	NUM
easat-1557	150	15	2020	2020	NUM
easat-1557	150	16	25	25	NUM
easat-1557	150	17	2021	2021	NUM
easat-1557	150	18	51	51	NUM
easat-1557	150	19	source	source	NOUN
easat-1557	150	20	:	:	PUNCT
easat-1557	150	21	author	author	NOUN
easat-1557	150	22	collected	collect	VERB
easat-1557	150	23	from	from	ADP
easat-1557	150	24	hose	hose	PROPN
easat-1557	150	25	and	and	CCONJ
easat-1557	150	26	hnx	hnx	NOUN
easat-1557	150	27	4.2	4.2	NUM
easat-1557	150	28	.	.	PUNCT
easat-1557	151	1	description	description	NOUN
easat-1557	151	2	of	of	ADP
easat-1557	151	3	the	the	DET
easat-1557	151	4	research	research	NOUN
easat-1557	151	5	data	data	NOUN
easat-1557	151	6	sample	sample	NOUN
easat-1557	151	7	with	with	ADP
easat-1557	151	8	the	the	DET
easat-1557	151	9	sample	sample	NOUN
easat-1557	151	10	selecting	selecting	NOUN
easat-1557	151	11	criteria	criterion	NOUN
easat-1557	151	12	being	be	AUX
easat-1557	151	13	listed	list	VERB
easat-1557	151	14	in	in	ADP
easat-1557	151	15	jscs	jsc	NOUN
easat-1557	151	16	that	that	PRON
easat-1557	151	17	already	already	ADV
easat-1557	151	18	have	have	VERB
easat-1557	151	19	an	an	DET
easat-1557	151	20	ac	ac	NOUN
easat-1557	151	21	in	in	ADP
easat-1557	151	22	the	the	DET
easat-1557	151	23	management	management	NOUN
easat-1557	151	24	structure	structure	NOUN
easat-1557	152	1	,	,	PUNCT
easat-1557	152	2	the	the	DET
easat-1557	152	3	author	author	NOUN
easat-1557	152	4	collected	collect	VERB
easat-1557	152	5	a	a	DET
easat-1557	152	6	sample	sample	NOUN
easat-1557	152	7	of	of	ADP
easat-1557	152	8	255	255	NUM
easat-1557	152	9	observations	observation	NOUN
easat-1557	152	10	from	from	ADP
easat-1557	152	11	51	51	NUM
easat-1557	152	12	listed	list	VERB
easat-1557	152	13	joint	joint	ADJ
easat-1557	152	14	stock	stock	NOUN
easat-1557	152	15	companies	company	NOUN
easat-1557	152	16	in	in	ADP
easat-1557	152	17	the	the	DET
easat-1557	152	18	period	period	NOUN
easat-1557	152	19	2017	2017	NUM
easat-1557	152	20	-	-	SYM
easat-1557	152	21	2021	2021	NUM
easat-1557	152	22	(	(	PUNCT
easat-1557	152	23	table	table	NOUN
easat-1557	152	24	3	3	NUM
easat-1557	152	25	):	):	PUNCT
easat-1557	152	26	table	table	NOUN
easat-1557	152	27	3	3	NUM
easat-1557	152	28	.	.	PUNCT
easat-1557	152	29	observation	observation	NOUN
easat-1557	152	30	description	description	NOUN
easat-1557	152	31	.	.	PUNCT
easat-1557	153	1	factor	factor	NOUN
easat-1557	153	2	no	no	INTJ
easat-1557	153	3	.	.	PUNCT
easat-1557	154	1	of	of	ADP
easat-1557	154	2	observation	observation	NOUN
easat-1557	154	3	min	min	PROPN
easat-1557	154	4	.	.	PROPN
easat-1557	154	5	max	max	PROPN
easat-1557	154	6	.	.	PUNCT
easat-1557	155	1	mean	mean	PROPN
easat-1557	155	2	financial	financial	ADJ
easat-1557	155	3	report	report	NOUN
easat-1557	155	4	information	information	NOUN
easat-1557	155	5	quality	quality	NOUN
easat-1557	155	6	(	(	PUNCT
easat-1557	155	7	frq	frq	PROPN
easat-1557	155	8	)	)	PUNCT
easat-1557	155	9	255	255	NUM
easat-1557	155	10	0,00	0,00	NUM
easat-1557	155	11	1,00	1,00	NUM
easat-1557	155	12	0,7804	0,7804	NOUN
easat-1557	155	13	audit	audit	PROPN
easat-1557	155	14	committee	committee	NOUN
easat-1557	155	15	(	(	PUNCT
easat-1557	155	16	acm	acm	PROPN
easat-1557	155	17	)	)	PUNCT
easat-1557	155	18	255	255	NUM
easat-1557	155	19	0,00	0,00	NUM
easat-1557	155	20	1,00	1,00	NUM
easat-1557	155	21	0,5490	0,5490	ADJ
easat-1557	155	22	audit	audit	NOUN
easat-1557	155	23	company	company	NOUN
easat-1557	155	24	(	(	PUNCT
easat-1557	155	25	com	com	NOUN
easat-1557	155	26	)	)	PUNCT
easat-1557	155	27	255	255	NUM
easat-1557	155	28	0,00	0,00	NUM
easat-1557	155	29	1,00	1,00	NUM
easat-1557	155	30	0,5373	0,5373	PROPN
easat-1557	155	31	board	board	NOUN
easat-1557	155	32	of	of	ADP
easat-1557	155	33	directors	director	NOUN
easat-1557	155	34	(	(	PUNCT
easat-1557	155	35	bod	bod	PROPN
easat-1557	155	36	)	)	PUNCT
easat-1557	155	37	255	255	NUM
easat-1557	155	38	2,00	2,00	PROPN
easat-1557	155	39	13,00	13,00	NUM
easat-1557	155	40	6,1529	6,1529	NUM
easat-1557	155	41	company	company	NOUN
easat-1557	155	42	size	size	NOUN
easat-1557	155	43	(	(	PUNCT
easat-1557	155	44	size	size	NOUN
easat-1557	155	45	)	)	PUNCT
easat-1557	155	46	255	255	NUM
easat-1557	155	47	9,00	9,00	NUM
easat-1557	155	48	15,00	15,00	NUM
easat-1557	155	49	12,4784	12,4784	NUM
easat-1557	155	50	size	size	NOUN
easat-1557	155	51	of	of	ADP
easat-1557	155	52	audit	audit	NOUN
easat-1557	155	53	committee	committee	NOUN
easat-1557	155	54	(	(	PUNCT
easat-1557	155	55	soa	soa	PROPN
easat-1557	155	56	)	)	PUNCT
easat-1557	155	57	255	255	NUM
easat-1557	156	1	0,00	0,00	NUM
easat-1557	156	2	5,00	5,00	ADJ
easat-1557	156	3	1,2980	1,2980	PROPN
easat-1557	156	4	2425	2425	NUM
easat-1557	156	5	edelweiss	edelweiss	PROPN
easat-1557	156	6	applied	apply	VERB
easat-1557	156	7	science	science	NOUN
easat-1557	156	8	and	and	CCONJ
easat-1557	156	9	technology	technology	NOUN
easat-1557	156	10	issn	issn	PROPN
easat-1557	156	11	:	:	PUNCT
easat-1557	156	12	2576	2576	NUM
easat-1557	156	13	-	-	SYM
easat-1557	156	14	8484	8484	NUM
easat-1557	156	15	vol	vol	NOUN
easat-1557	156	16	.	.	PROPN
easat-1557	156	17	8	8	NUM
easat-1557	156	18	,	,	PUNCT
easat-1557	156	19	no	no	INTJ
easat-1557	156	20	.	.	NOUN
easat-1557	156	21	4	4	NUM
easat-1557	156	22	:	:	PUNCT
easat-1557	156	23	2418	2418	NUM
easat-1557	156	24	-	-	SYM
easat-1557	156	25	2429	2429	NUM
easat-1557	156	26	,	,	PUNCT
easat-1557	156	27	2024	2024	NUM
easat-1557	156	28	doi	doi	NOUN
easat-1557	156	29	:	:	PUNCT
easat-1557	156	30	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	156	31	©	©	ADP
easat-1557	156	32	2024	2024	NUM
easat-1557	156	33	by	by	ADP
easat-1557	156	34	the	the	DET
easat-1557	156	35	authors	author	NOUN
easat-1557	156	36	;	;	PUNCT
easat-1557	156	37	licensee	licensee	PROPN
easat-1557	156	38	learning	learning	NOUN
easat-1557	156	39	gate	gate	VERB
easat-1557	156	40	financial	financial	ADJ
easat-1557	156	41	statement	statement	NOUN
easat-1557	156	42	information	information	NOUN
easat-1557	156	43	quality	quality	NOUN
easat-1557	156	44	(	(	PUNCT
easat-1557	156	45	frq	frq	PROPN
easat-1557	156	46	)	)	PUNCT
easat-1557	156	47	receives	receive	VERB
easat-1557	156	48	a	a	DET
easat-1557	156	49	value	value	NOUN
easat-1557	156	50	of	of	ADP
easat-1557	156	51	0	0	NUM
easat-1557	156	52	or	or	CCONJ
easat-1557	156	53	1	1	NUM
easat-1557	156	54	,	,	PUNCT
easat-1557	156	55	respectively	respectively	ADV
easat-1557	156	56	,	,	PUNCT
easat-1557	156	57	for	for	ADP
easat-1557	156	58	the	the	DET
easat-1557	156	59	degree	degree	NOUN
easat-1557	156	60	of	of	ADP
easat-1557	156	61	uncertainty	uncertainty	NOUN
easat-1557	156	62	and	and	CCONJ
easat-1557	156	63	quality	quality	NOUN
easat-1557	156	64	assurance	assurance	NOUN
easat-1557	156	65	,	,	PUNCT
easat-1557	156	66	and	and	CCONJ
easat-1557	156	67	its	its	PRON
easat-1557	156	68	mean	mean	ADJ
easat-1557	156	69	(	(	PUNCT
easat-1557	156	70	0.7804	0.7804	NOUN
easat-1557	156	71	)	)	PUNCT
easat-1557	156	72	reflects	reflect	VERB
easat-1557	156	73	the	the	DET
easat-1557	156	74	financial	financial	ADJ
easat-1557	156	75	statements	statement	NOUN
easat-1557	156	76	with	with	ADP
easat-1557	156	77	dominant	dominant	ADJ
easat-1557	156	78	quality	quality	NOUN
easat-1557	156	79	information	information	NOUN
easat-1557	156	80	.	.	PUNCT
easat-1557	157	1	the	the	DET
easat-1557	157	2	audit	audit	NOUN
easat-1557	157	3	committee	committee	PROPN
easat-1557	157	4	(	(	PUNCT
easat-1557	157	5	acm	acm	PROPN
easat-1557	157	6	)	)	PUNCT
easat-1557	157	7	received	receive	VERB
easat-1557	157	8	a	a	DET
easat-1557	157	9	value	value	NOUN
easat-1557	157	10	of	of	ADP
easat-1557	157	11	0	0	NUM
easat-1557	157	12	or	or	CCONJ
easat-1557	157	13	1	1	NUM
easat-1557	157	14	,	,	PUNCT
easat-1557	157	15	the	the	DET
easat-1557	157	16	mean	mean	ADJ
easat-1557	157	17	value	value	NOUN
easat-1557	157	18	of	of	ADP
easat-1557	157	19	0.549	0.549	NUM
easat-1557	157	20	reflects	reflect	VERB
easat-1557	157	21	about	about	ADP
easat-1557	157	22	half	half	NOUN
easat-1557	157	23	of	of	ADP
easat-1557	157	24	the	the	DET
easat-1557	157	25	observations	observation	NOUN
easat-1557	157	26	that	that	PRON
easat-1557	157	27	audit	audit	NOUN
easat-1557	157	28	committees	committee	NOUN
easat-1557	157	29	exist	exist	VERB
easat-1557	157	30	in	in	ADP
easat-1557	157	31	the	the	DET
easat-1557	157	32	management	management	NOUN
easat-1557	157	33	structure	structure	NOUN
easat-1557	157	34	of	of	ADP
easat-1557	157	35	companies	company	NOUN
easat-1557	157	36	.	.	PUNCT
easat-1557	158	1	auditing	auditing	NOUN
easat-1557	158	2	firm	firm	NOUN
easat-1557	158	3	(	(	PUNCT
easat-1557	158	4	com	com	NOUN
easat-1557	158	5	)	)	PUNCT
easat-1557	158	6	has	have	VERB
easat-1557	158	7	a	a	DET
easat-1557	158	8	value	value	NOUN
easat-1557	158	9	of	of	ADP
easat-1557	158	10	0	0	NUM
easat-1557	158	11	or	or	CCONJ
easat-1557	158	12	1	1	NUM
easat-1557	158	13	,	,	PUNCT
easat-1557	158	14	the	the	DET
easat-1557	158	15	average	average	ADJ
easat-1557	158	16	value	value	NOUN
easat-1557	158	17	of	of	ADP
easat-1557	158	18	0.5373	0.5373	NUM
easat-1557	158	19	reflects	reflect	VERB
easat-1557	158	20	about	about	SCONJ
easat-1557	158	21	more	more	ADJ
easat-1557	158	22	than	than	ADP
easat-1557	158	23	50	50	NUM
easat-1557	158	24	%	%	NOUN
easat-1557	158	25	of	of	ADP
easat-1557	158	26	the	the	DET
easat-1557	158	27	observed	observe	VERB
easat-1557	158	28	financial	financial	ADJ
easat-1557	158	29	statements	statement	NOUN
easat-1557	158	30	are	be	AUX
easat-1557	158	31	audited	audit	VERB
easat-1557	158	32	by	by	ADP
easat-1557	158	33	a	a	DET
easat-1557	158	34	big	big	ADJ
easat-1557	158	35	4	4	NUM
easat-1557	158	36	firm	firm	NOUN
easat-1557	158	37	.	.	PUNCT
easat-1557	159	1	the	the	DET
easat-1557	159	2	board	board	NOUN
easat-1557	159	3	of	of	ADP
easat-1557	159	4	directors	director	NOUN
easat-1557	159	5	(	(	PUNCT
easat-1557	159	6	bod	bod	PROPN
easat-1557	159	7	)	)	PUNCT
easat-1557	159	8	has	have	VERB
easat-1557	159	9	a	a	DET
easat-1557	159	10	number	number	NOUN
easat-1557	159	11	of	of	ADP
easat-1557	159	12	members	member	NOUN
easat-1557	159	13	from	from	ADP
easat-1557	159	14	2	2	NUM
easat-1557	159	15	to	to	ADP
easat-1557	159	16	13	13	NUM
easat-1557	159	17	people	people	NOUN
easat-1557	159	18	,	,	PUNCT
easat-1557	159	19	the	the	DET
easat-1557	159	20	average	average	ADJ
easat-1557	159	21	value	value	NOUN
easat-1557	159	22	is	be	AUX
easat-1557	159	23	12,4784	12,4784	NUM
easat-1557	159	24	.	.	PUNCT
easat-1557	159	25	company	company	NOUN
easat-1557	159	26	size	size	NOUN
easat-1557	159	27	(	(	PUNCT
easat-1557	159	28	size	size	NOUN
easat-1557	159	29	)	)	PUNCT
easat-1557	159	30	has	have	VERB
easat-1557	159	31	a	a	DET
easat-1557	159	32	logarithmic	logarithmic	ADJ
easat-1557	159	33	value	value	NOUN
easat-1557	159	34	of	of	ADP
easat-1557	159	35	assets	asset	NOUN
easat-1557	159	36	between	between	ADP
easat-1557	159	37	9	9	NUM
easat-1557	159	38	and	and	CCONJ
easat-1557	159	39	15	15	NUM
easat-1557	159	40	,	,	PUNCT
easat-1557	159	41	with	with	ADP
easat-1557	159	42	an	an	DET
easat-1557	159	43	average	average	NOUN
easat-1557	159	44	of	of	ADP
easat-1557	159	45	12.4784	12.4784	NUM
easat-1557	159	46	.	.	PUNCT
easat-1557	160	1	the	the	DET
easat-1557	160	2	average	average	ADJ
easat-1557	160	3	size	size	NOUN
easat-1557	160	4	of	of	ADP
easat-1557	160	5	an	an	DET
easat-1557	160	6	audit	audit	NOUN
easat-1557	160	7	committee	committee	NOUN
easat-1557	160	8	(	(	PUNCT
easat-1557	160	9	soa	soa	PROPN
easat-1557	160	10	)	)	PUNCT
easat-1557	160	11	ranges	range	VERB
easat-1557	160	12	from	from	ADP
easat-1557	160	13	0	0	NUM
easat-1557	160	14	to	to	ADP
easat-1557	160	15	5	5	NUM
easat-1557	160	16	members	member	NOUN
easat-1557	160	17	,	,	PUNCT
easat-1557	160	18	with	with	ADP
easat-1557	160	19	a	a	DET
easat-1557	160	20	value	value	NOUN
easat-1557	160	21	of	of	ADP
easat-1557	160	22	1,298	1,298	NUM
easat-1557	160	23	.	.	PUNCT
easat-1557	161	1	the	the	DET
easat-1557	161	2	audit	audit	NOUN
easat-1557	161	3	committee	committee	NOUN
easat-1557	161	4	is	be	AUX
easat-1557	161	5	comprised	comprise	VERB
easat-1557	161	6	of	of	ADP
easat-1557	161	7	a	a	DET
easat-1557	161	8	very	very	ADV
easat-1557	161	9	small	small	ADJ
easat-1557	161	10	number	number	NOUN
easat-1557	161	11	of	of	ADP
easat-1557	161	12	members	member	NOUN
easat-1557	161	13	and	and	CCONJ
easat-1557	161	14	a	a	DET
easat-1557	161	15	condensed	condensed	ADJ
easat-1557	161	16	organization	organization	NOUN
easat-1557	161	17	.	.	PUNCT
easat-1557	162	1	4.3	4.3	NUM
easat-1557	162	2	.	.	PUNCT
easat-1557	162	3	model	model	NOUN
easat-1557	162	4	compatibility	compatibility	NOUN
easat-1557	162	5	analysis	analysis	NOUN
easat-1557	162	6	the	the	DET
easat-1557	162	7	first	first	ADJ
easat-1557	162	8	binary	binary	PROPN
easat-1557	162	9	logistics	logistic	NOUN
easat-1557	162	10	regression	regression	NOUN
easat-1557	162	11	result	result	NOUN
easat-1557	162	12	is	be	AUX
easat-1557	162	13	shown	show	VERB
easat-1557	162	14	in	in	ADP
easat-1557	162	15	table	table	NOUN
easat-1557	162	16	4	4	NUM
easat-1557	162	17	.	.	PUNCT
easat-1557	162	18	table	table	NOUN
easat-1557	162	19	4	4	NUM
easat-1557	162	20	.	.	PUNCT
easat-1557	163	1	chi	chi	ADJ
easat-1557	163	2	-	-	PUNCT
easat-1557	163	3	square	square	ADJ
easat-1557	163	4	test	test	NOUN
easat-1557	163	5	.	.	PUNCT
easat-1557	164	1	omnibus	omnibus	ADJ
easat-1557	164	2	tests	test	NOUN
easat-1557	164	3	of	of	ADP
easat-1557	164	4	model	model	NOUN
easat-1557	164	5	coefficients	coefficient	VERB
easat-1557	164	6	chi	chi	ADJ
easat-1557	164	7	-	-	PUNCT
easat-1557	164	8	square	square	ADJ
easat-1557	164	9	df	df	PROPN
easat-1557	164	10	sig	sig	PROPN
easat-1557	164	11	.	.	PUNCT
easat-1557	165	1	step	step	NOUN
easat-1557	165	2	1	1	NUM
easat-1557	165	3	step	step	NOUN
easat-1557	165	4	29.673	29.673	NUM
easat-1557	165	5	5	5	NUM
easat-1557	165	6	0.000	0.000	NUM
easat-1557	165	7	block	block	NOUN
easat-1557	165	8	29.673	29.673	NUM
easat-1557	165	9	5	5	NUM
easat-1557	165	10	0.000	0.000	NUM
easat-1557	165	11	model	model	NOUN
easat-1557	165	12	29.673	29.673	NUM
easat-1557	165	13	5	5	NUM
easat-1557	165	14	0.000	0.000	NUM
easat-1557	165	15	table	table	NOUN
easat-1557	165	16	5	5	NUM
easat-1557	165	17	.	.	PUNCT
easat-1557	166	1	wald	wald	NOUN
easat-1557	166	2	test	test	NOUN
easat-1557	166	3	(	(	PUNCT
easat-1557	166	4	1st	1st	ADJ
easat-1557	166	5	step	step	NOUN
easat-1557	166	6	)	)	PUNCT
easat-1557	166	7	.	.	PUNCT
easat-1557	167	1	variables	variable	NOUN
easat-1557	167	2	in	in	ADP
easat-1557	167	3	the	the	DET
easat-1557	167	4	equation	equation	NOUN
easat-1557	167	5	b	b	PROPN
easat-1557	167	6	s.e	s.e	PROPN
easat-1557	167	7	.	.	PROPN
easat-1557	167	8	wald	wald	PROPN
easat-1557	167	9	df	df	PROPN
easat-1557	167	10	sig	sig	PROPN
easat-1557	167	11	.	.	PUNCT
easat-1557	168	1	exp(b	exp(b	NUM
easat-1557	168	2	)	)	PUNCT
easat-1557	168	3	step	step	NOUN
easat-1557	168	4	1a	1a	PROPN
easat-1557	168	5	acm	acm	PROPN
easat-1557	168	6	2,227	2,227	NUM
easat-1557	168	7	0,751	0,751	NUM
easat-1557	168	8	8,787	8,787	NUM
easat-1557	168	9	1	1	NUM
easat-1557	168	10	0,003	0,003	NUM
easat-1557	168	11	9,274	9,274	NUM
easat-1557	168	12	com	com	NOUN
easat-1557	168	13	-1,214	-1,214	PUNCT
easat-1557	168	14	0,411	0,411	NUM
easat-1557	168	15	8,723	8,723	NUM
easat-1557	168	16	1	1	NUM
easat-1557	168	17	0,003	0,003	NUM
easat-1557	168	18	0,297	0,297	NUM
easat-1557	168	19	bod	bod	ADJ
easat-1557	168	20	-0,038	-0,038	NOUN
easat-1557	168	21	0,103	0,103	NUM
easat-1557	168	22	0,133	0,133	NUM
easat-1557	168	23	1	1	NUM
easat-1557	168	24	0,716	0,716	NUM
easat-1557	168	25	0,963	0,963	NUM
easat-1557	168	26	size	size	NOUN
easat-1557	168	27	0,523	0,523	NUM
easat-1557	168	28	0,232	0,232	NUM
easat-1557	168	29	5,082	5,082	NUM
easat-1557	168	30	1	1	NUM
easat-1557	168	31	0,024	0,024	NUM
easat-1557	168	32	1,688	1,688	NUM
easat-1557	168	33	soa	soa	NOUN
easat-1557	168	34	-0,317	-0,317	NOUN
easat-1557	168	35	0,253	0,253	NUM
easat-1557	168	36	1,570	1,570	NUM
easat-1557	168	37	1	1	NUM
easat-1557	168	38	0,210	0,210	NUM
easat-1557	168	39	0,728	0,728	NUM
easat-1557	168	40	constant	constant	ADJ
easat-1557	168	41	-4,971	-4,971	NUM
easat-1557	168	42	2,769	2,769	NUM
easat-1557	168	43	3,221	3,221	NUM
easat-1557	168	44	1	1	NUM
easat-1557	168	45	0,073	0,073	NUM
easat-1557	168	46	0,007	0,007	NUM
easat-1557	168	47	note	note	NOUN
easat-1557	168	48	:	:	PUNCT
easat-1557	168	49	a.	a.	NOUN
easat-1557	168	50	variable(s	variable(s	PROPN
easat-1557	168	51	)	)	PUNCT
easat-1557	168	52	entered	enter	VERB
easat-1557	168	53	on	on	ADP
easat-1557	168	54	step	step	NOUN
easat-1557	168	55	1	1	NUM
easat-1557	168	56	:	:	PUNCT
easat-1557	168	57	acm	acm	PROPN
easat-1557	168	58	,	,	PUNCT
easat-1557	168	59	com	com	NOUN
easat-1557	168	60	,	,	PUNCT
easat-1557	168	61	bod	bod	PROPN
easat-1557	168	62	,	,	PUNCT
easat-1557	168	63	size	size	NOUN
easat-1557	168	64	,	,	PUNCT
easat-1557	168	65	soa	soa	PROPN
easat-1557	168	66	.	.	PUNCT
easat-1557	168	67	table	table	NOUN
easat-1557	168	68	4	4	NUM
easat-1557	168	69	shows	show	VERB
easat-1557	168	70	the	the	DET
easat-1557	168	71	results	result	NOUN
easat-1557	168	72	of	of	ADP
easat-1557	168	73	chi	chi	ADJ
easat-1557	168	74	-	-	PUNCT
easat-1557	168	75	square	square	ADJ
easat-1557	168	76	test	test	NOUN
easat-1557	168	77	to	to	PART
easat-1557	168	78	assess	assess	VERB
easat-1557	168	79	the	the	DET
easat-1557	168	80	suitability	suitability	NOUN
easat-1557	168	81	of	of	ADP
easat-1557	168	82	the	the	DET
easat-1557	168	83	regression	regression	NOUN
easat-1557	168	84	model	model	NOUN
easat-1557	168	85	.	.	PUNCT
easat-1557	169	1	the	the	DET
easat-1557	169	2	sig	sig	NOUN
easat-1557	169	3	value	value	NOUN
easat-1557	169	4	of	of	ADP
easat-1557	169	5	chi	chi	ADJ
easat-1557	169	6	-	-	PUNCT
easat-1557	169	7	square	square	ADJ
easat-1557	169	8	test	test	NOUN
easat-1557	169	9	in	in	ADP
easat-1557	169	10	the	the	DET
easat-1557	169	11	model	model	NOUN
easat-1557	169	12	row	row	NOUN
easat-1557	169	13	is	be	AUX
easat-1557	169	14	0.000	0.000	NUM
easat-1557	169	15	<	<	X
easat-1557	169	16	5	5	NUM
easat-1557	169	17	%	%	NOUN
easat-1557	169	18	,	,	PUNCT
easat-1557	169	19	reflecting	reflect	VERB
easat-1557	169	20	that	that	SCONJ
easat-1557	169	21	the	the	DET
easat-1557	169	22	regression	regression	NOUN
easat-1557	169	23	model	model	NOUN
easat-1557	169	24	is	be	AUX
easat-1557	169	25	suitable	suitable	ADJ
easat-1557	169	26	.	.	PUNCT
easat-1557	170	1	table	table	NOUN
easat-1557	170	2	5	5	NUM
easat-1557	170	3	shows	show	VERB
easat-1557	170	4	the	the	DET
easat-1557	170	5	results	result	NOUN
easat-1557	170	6	of	of	ADP
easat-1557	170	7	wald	wald	PROPN
easat-1557	170	8	's	's	PART
easat-1557	170	9	test	test	NOUN
easat-1557	170	10	.	.	PUNCT
easat-1557	171	1	the	the	DET
easat-1557	171	2	coefficients	coefficient	NOUN
easat-1557	171	3	of	of	ADP
easat-1557	171	4	factors	factor	NOUN
easat-1557	171	5	acm	acm	PROPN
easat-1557	171	6	,	,	PUNCT
easat-1557	171	7	com	com	NOUN
easat-1557	171	8	,	,	PUNCT
easat-1557	171	9	size	size	NOUN
easat-1557	171	10	are	be	AUX
easat-1557	171	11	statistically	statistically	ADV
easat-1557	171	12	significant	significant	ADJ
easat-1557	171	13	(	(	PUNCT
easat-1557	171	14	p	p	NOUN
easat-1557	171	15	-	-	PUNCT
easat-1557	171	16	value	value	NOUN
easat-1557	171	17	<	<	X
easat-1557	171	18	5	5	NUM
easat-1557	171	19	%	%	NOUN
easat-1557	171	20	)	)	PUNCT
easat-1557	171	21	.	.	PUNCT
easat-1557	172	1	the	the	DET
easat-1557	172	2	remaining	remain	VERB
easat-1557	172	3	2	2	NUM
easat-1557	172	4	factors	factor	NOUN
easat-1557	172	5	bod	bod	ADJ
easat-1557	172	6	,	,	PUNCT
easat-1557	172	7	soa	soa	PROPN
easat-1557	172	8	with	with	ADP
easat-1557	172	9	sig	sig	NOUN
easat-1557	172	10	value	value	NOUN
easat-1557	172	11	>	>	X
easat-1557	172	12	5	5	NUM
easat-1557	172	13	%	%	NOUN
easat-1557	172	14	show	show	VERB
easat-1557	172	15	no	no	DET
easat-1557	172	16	significance	significance	NOUN
easat-1557	172	17	in	in	ADP
easat-1557	172	18	the	the	DET
easat-1557	172	19	regression	regression	NOUN
easat-1557	172	20	model	model	NOUN
easat-1557	172	21	.	.	PUNCT
easat-1557	173	1	therefore	therefore	ADV
easat-1557	173	2	,	,	PUNCT
easat-1557	173	3	do	do	AUX
easat-1557	173	4	not	not	PART
easat-1557	173	5	test	test	VERB
easat-1557	173	6	hypotheses	hypothesis	NOUN
easat-1557	173	7	[	[	X
easat-1557	173	8	h3	h3	NOUN
easat-1557	173	9	]	]	PUNCT
easat-1557	173	10	and	and	CCONJ
easat-1557	173	11	[	[	X
easat-1557	173	12	h5	h5	X
easat-1557	173	13	]	]	PUNCT
easat-1557	173	14	respectively	respectively	ADV
easat-1557	173	15	and	and	CCONJ
easat-1557	173	16	do	do	AUX
easat-1557	173	17	not	not	PART
easat-1557	173	18	further	far	ADV
easat-1557	173	19	estimate	estimate	VERB
easat-1557	173	20	the	the	DET
easat-1557	173	21	effects	effect	NOUN
easat-1557	173	22	of	of	ADP
easat-1557	173	23	bod	bod	NOUN
easat-1557	173	24	and	and	CCONJ
easat-1557	173	25	soa	soa	NOUN
easat-1557	173	26	.	.	PUNCT
easat-1557	174	1	in	in	ADP
easat-1557	174	2	the	the	DET
easat-1557	174	3	next	next	ADJ
easat-1557	174	4	step	step	NOUN
easat-1557	174	5	,	,	PUNCT
easat-1557	174	6	the	the	DET
easat-1557	174	7	author	author	NOUN
easat-1557	174	8	will	will	AUX
easat-1557	174	9	regress	regress	VERB
easat-1557	174	10	the	the	DET
easat-1557	174	11	model	model	NOUN
easat-1557	174	12	with	with	ADP
easat-1557	174	13	only	only	ADV
easat-1557	174	14	statistically	statistically	ADV
easat-1557	174	15	significant	significant	ADJ
easat-1557	174	16	factors	factor	NOUN
easat-1557	174	17	.	.	PUNCT
easat-1557	175	1	4.4	4.4	NUM
easat-1557	175	2	.	.	PUNCT
easat-1557	175	3	result	result	NOUN
easat-1557	175	4	of	of	ADP
easat-1557	175	5	findings	finding	NOUN
easat-1557	175	6	analysis	analysis	NOUN
easat-1557	175	7	from	from	ADP
easat-1557	175	8	the	the	DET
easat-1557	175	9	results	result	NOUN
easat-1557	175	10	of	of	ADP
easat-1557	175	11	the	the	DET
easat-1557	175	12	above	above	PROPN
easat-1557	175	13	wald	wald	PROPN
easat-1557	175	14	test	test	NOUN
easat-1557	175	15	,	,	PUNCT
easat-1557	175	16	the	the	DET
easat-1557	175	17	regression	regression	NOUN
easat-1557	175	18	continues	continue	VERB
easat-1557	175	19	with	with	ADP
easat-1557	175	20	the	the	DET
easat-1557	175	21	dependent	dependent	ADJ
easat-1557	175	22	variable	variable	NOUN
easat-1557	175	23	being	be	AUX
easat-1557	175	24	frq	frq	VERB
easat-1557	175	25	,	,	PUNCT
easat-1557	175	26	the	the	DET
easat-1557	175	27	independent	independent	ADJ
easat-1557	175	28	variable	variable	NOUN
easat-1557	175	29	being	be	AUX
easat-1557	175	30	acm	acm	NOUN
easat-1557	175	31	,	,	PUNCT
easat-1557	175	32	com	com	NOUN
easat-1557	175	33	,	,	PUNCT
easat-1557	175	34	size	size	NOUN
easat-1557	175	35	.	.	PUNCT
easat-1557	176	1	the	the	DET
easat-1557	176	2	results	result	NOUN
easat-1557	176	3	(	(	PUNCT
easat-1557	176	4	table	table	NOUN
easat-1557	176	5	6	6	NUM
easat-1557	176	6	,	,	PUNCT
easat-1557	176	7	table	table	NOUN
easat-1557	176	8	7	7	NUM
easat-1557	176	9	)	)	PUNCT
easat-1557	176	10	are	be	AUX
easat-1557	176	11	as	as	SCONJ
easat-1557	176	12	follows	follow	VERB
easat-1557	176	13	:	:	PUNCT
easat-1557	176	14	2426	2426	NUM
easat-1557	176	15	edelweiss	edelweiss	PROPN
easat-1557	176	16	applied	apply	VERB
easat-1557	176	17	science	science	NOUN
easat-1557	176	18	and	and	CCONJ
easat-1557	176	19	technology	technology	NOUN
easat-1557	176	20	issn	issn	PROPN
easat-1557	176	21	:	:	PUNCT
easat-1557	176	22	2576	2576	NUM
easat-1557	176	23	-	-	SYM
easat-1557	176	24	8484	8484	NUM
easat-1557	176	25	vol	vol	NOUN
easat-1557	176	26	.	.	PROPN
easat-1557	176	27	8	8	NUM
easat-1557	176	28	,	,	PUNCT
easat-1557	176	29	no	no	INTJ
easat-1557	176	30	.	.	NOUN
easat-1557	177	1	4	4	NUM
easat-1557	177	2	:	:	PUNCT
easat-1557	177	3	2418	2418	NUM
easat-1557	177	4	-	-	SYM
easat-1557	177	5	2429	2429	NUM
easat-1557	177	6	,	,	PUNCT
easat-1557	177	7	2024	2024	NUM
easat-1557	177	8	doi	doi	NOUN
easat-1557	177	9	:	:	PUNCT
easat-1557	177	10	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	177	11	©	©	ADP
easat-1557	177	12	2024	2024	NUM
easat-1557	177	13	by	by	ADP
easat-1557	177	14	the	the	DET
easat-1557	177	15	authors	author	NOUN
easat-1557	177	16	;	;	PUNCT
easat-1557	177	17	licensee	licensee	PROPN
easat-1557	177	18	learning	learn	VERB
easat-1557	177	19	gate	gate	NOUN
easat-1557	177	20	table	table	NOUN
easat-1557	177	21	6	6	NUM
easat-1557	177	22	.	.	PUNCT
easat-1557	177	23	prediction	prediction	NOUN
easat-1557	177	24	interval	interval	NOUN
easat-1557	177	25	.	.	PUNCT
easat-1557	178	1	classification	classification	NOUN
easat-1557	178	2	table	table	NOUN
easat-1557	178	3	observed	observe	VERB
easat-1557	178	4	predicted	predict	VERB
easat-1557	178	5	financial	financial	ADJ
easat-1557	178	6	statement	statement	NOUN
easat-1557	178	7	quality	quality	NOUN
easat-1557	178	8	percentage	percentage	NOUN
easat-1557	178	9	correct	correct	ADJ
easat-1557	178	10	0,00	0,00	PROPN
easat-1557	178	11	1,00	1,00	NUM
easat-1557	178	12	step	step	NOUN
easat-1557	178	13	1	1	NUM
easat-1557	178	14	financial	financial	ADJ
easat-1557	178	15	statement	statement	NOUN
easat-1557	178	16	quality	quality	NOUN
easat-1557	178	17	0,00	0,00	PROPN
easat-1557	178	18	9	9	NUM
easat-1557	178	19	47	47	NUM
easat-1557	179	1	16,1	16,1	NUM
easat-1557	179	2	1,00	1,00	NUM
easat-1557	179	3	7	7	NUM
easat-1557	179	4	192	192	NUM
easat-1557	179	5	96,5	96,5	NOUN
easat-1557	179	6	overall	overall	ADJ
easat-1557	179	7	percentage	percentage	NOUN
easat-1557	179	8	78,8	78,8	NUM
easat-1557	179	9	note	note	NOUN
easat-1557	179	10	:	:	PUNCT
easat-1557	179	11	a.	a.	NOUN
easat-1557	179	12	the	the	DET
easat-1557	179	13	cut	cut	NOUN
easat-1557	179	14	value	value	NOUN
easat-1557	179	15	is	be	AUX
easat-1557	179	16	0.500	0.500	NUM
easat-1557	179	17	.	.	PUNCT
easat-1557	179	18	table	table	NOUN
easat-1557	179	19	6	6	NUM
easat-1557	179	20	reflects	reflect	VERB
easat-1557	179	21	the	the	DET
easat-1557	179	22	model	model	ADJ
easat-1557	179	23	-	-	PUNCT
easat-1557	179	24	wide	wide	ADJ
easat-1557	179	25	prediction	prediction	NOUN
easat-1557	179	26	value	value	NOUN
easat-1557	179	27	of	of	ADP
easat-1557	179	28	78.8	78.8	NUM
easat-1557	179	29	%	%	NOUN
easat-1557	179	30	.	.	PUNCT
easat-1557	180	1	table	table	NOUN
easat-1557	180	2	7	7	NUM
easat-1557	180	3	.	.	PUNCT
easat-1557	181	1	wald	wald	NOUN
easat-1557	181	2	test	test	NOUN
easat-1557	181	3	(	(	PUNCT
easat-1557	181	4	2nd	2nd	ADJ
easat-1557	181	5	step	step	NOUN
easat-1557	181	6	)	)	PUNCT
easat-1557	181	7	.	.	PUNCT
easat-1557	182	1	variables	variable	NOUN
easat-1557	182	2	in	in	ADP
easat-1557	182	3	the	the	DET
easat-1557	182	4	equation	equation	NOUN
easat-1557	182	5	b	b	PROPN
easat-1557	182	6	s.e	s.e	PROPN
easat-1557	182	7	.	.	PROPN
easat-1557	182	8	wald	wald	PROPN
easat-1557	182	9	df	df	PROPN
easat-1557	182	10	sig	sig	PROPN
easat-1557	182	11	.	.	PUNCT
easat-1557	183	1	exp(b	exp(b	NUM
easat-1557	183	2	)	)	PUNCT
easat-1557	183	3	step	step	NOUN
easat-1557	183	4	1a	1a	PROPN
easat-1557	183	5	acm	acm	PROPN
easat-1557	183	6	1,429	1,429	NUM
easat-1557	183	7	0,340	0,340	NUM
easat-1557	183	8	17,635	17,635	NUM
easat-1557	183	9	1	1	NUM
easat-1557	183	10	0,000	0,000	NUM
easat-1557	183	11	4,176	4,176	NUM
easat-1557	183	12	com	com	NOUN
easat-1557	183	13	-1,233	-1,233	NOUN
easat-1557	183	14	0,407	0,407	NUM
easat-1557	183	15	9,160	9,160	NUM
easat-1557	183	16	1	1	NUM
easat-1557	183	17	0,002	0,002	NUM
easat-1557	183	18	0,291	0,291	NUM
easat-1557	183	19	size	size	NOUN
easat-1557	183	20	0,512	0,512	NUM
easat-1557	183	21	0,233	0,233	NUM
easat-1557	183	22	4,832	4,832	NUM
easat-1557	183	23	1	1	NUM
easat-1557	183	24	0,028	0,028	NUM
easat-1557	183	25	1,668	1,668	NUM
easat-1557	183	26	constant	constant	ADJ
easat-1557	183	27	-5,048	-5,048	NOUN
easat-1557	183	28	2,763	2,763	NUM
easat-1557	183	29	3,338	3,338	NUM
easat-1557	183	30	1	1	NUM
easat-1557	183	31	0,068	0,068	NUM
easat-1557	183	32	0,006	0,006	NUM
easat-1557	183	33	note	note	NOUN
easat-1557	183	34	:	:	PUNCT
easat-1557	183	35	a.	a.	NOUN
easat-1557	183	36	variable(s	variable(s	PROPN
easat-1557	183	37	)	)	PUNCT
easat-1557	183	38	entered	enter	VERB
easat-1557	183	39	on	on	ADP
easat-1557	183	40	step	step	NOUN
easat-1557	183	41	1	1	NUM
easat-1557	183	42	:	:	PUNCT
easat-1557	183	43	acm	acm	PROPN
easat-1557	183	44	,	,	PUNCT
easat-1557	183	45	com	com	NOUN
easat-1557	183	46	,	,	PUNCT
easat-1557	183	47	size	size	NOUN
easat-1557	183	48	.	.	PUNCT
easat-1557	184	1	looking	look	VERB
easat-1557	184	2	at	at	ADP
easat-1557	184	3	the	the	DET
easat-1557	184	4	sign	sign	NOUN
easat-1557	184	5	of	of	ADP
easat-1557	184	6	coefficient	coefficient	NOUN
easat-1557	184	7	b	b	PROPN
easat-1557	184	8	in	in	ADP
easat-1557	184	9	table	table	NOUN
easat-1557	184	10	7	7	NUM
easat-1557	184	11	,	,	PUNCT
easat-1557	184	12	we	we	PRON
easat-1557	184	13	accepts	accept	VERB
easat-1557	184	14	the	the	DET
easat-1557	184	15	hypothesis	hypothesis	NOUN
easat-1557	184	16	[	[	X
easat-1557	184	17	h1	h1	X
easat-1557	184	18	]	]	X
easat-1557	184	19	,	,	PUNCT
easat-1557	184	20	[	[	X
easat-1557	184	21	h4	h4	X
easat-1557	184	22	]	]	PUNCT
easat-1557	184	23	and	and	CCONJ
easat-1557	184	24	rejects	reject	VERB
easat-1557	184	25	the	the	DET
easat-1557	184	26	hypothesis	hypothesis	NOUN
easat-1557	184	27	[	[	X
easat-1557	184	28	h2	h2	NOUN
easat-1557	184	29	]	]	X
easat-1557	184	30	.	.	PUNCT
easat-1557	185	1	from	from	ADP
easat-1557	185	2	the	the	DET
easat-1557	185	3	value	value	NOUN
easat-1557	185	4	of	of	ADP
easat-1557	185	5	b	b	NOUN
easat-1557	185	6	in	in	ADP
easat-1557	185	7	table	table	NOUN
easat-1557	185	8	7	7	NUM
easat-1557	185	9	,	,	PUNCT
easat-1557	185	10	the	the	DET
easat-1557	185	11	regression	regression	NOUN
easat-1557	185	12	model	model	NOUN
easat-1557	185	13	is	be	AUX
easat-1557	185	14	estimated	estimate	VERB
easat-1557	185	15	as	as	SCONJ
easat-1557	185	16	follows	follow	VERB
easat-1557	185	17	:	:	PUNCT
easat-1557	185	18	ln(odds	ln(odd	NOUN
easat-1557	185	19	)	)	PUNCT
easat-1557	185	20	=	=	PUNCT
easat-1557	185	21	-5.048	-5.048	PUNCT
easat-1557	185	22	+1.429	+1.429	ADP
easat-1557	185	23	acm	acm	PROPN
easat-1557	185	24	–	–	PUNCT
easat-1557	185	25	1.233	1.233	NUM
easat-1557	185	26	com	com	NOUN
easat-1557	185	27	+	+	CCONJ
easat-1557	185	28	0.512	0.512	NUM
easat-1557	185	29	size	size	NOUN
easat-1557	185	30	model	model	NOUN
easat-1557	185	31	for	for	ADP
easat-1557	185	32	forecasting	forecast	VERB
easat-1557	185	33	information	information	NOUN
easat-1557	185	34	quality	quality	NOUN
easat-1557	185	35	of	of	ADP
easat-1557	185	36	financial	financial	ADJ
easat-1557	185	37	statements	statement	NOUN
easat-1557	185	38	:	:	PUNCT
easat-1557	185	39	e(y	e(y	NUM
easat-1557	185	40	/	/	SYM
easat-1557	185	41	x	x	NOUN
easat-1557	185	42	)	)	PUNCT
easat-1557	185	43	=	=	PUNCT
easat-1557	185	44	eln(odds	eln(odds	X
easat-1557	185	45	)	)	PUNCT
easat-1557	185	46	/	/	SYM
easat-1557	185	47	(	(	PUNCT
easat-1557	185	48	1	1	NUM
easat-1557	185	49	+	+	NUM
easat-1557	185	50	eln(odds	eln(odd	NOUN
easat-1557	185	51	)	)	PUNCT
easat-1557	185	52	analyze	analyze	VERB
easat-1557	185	53	the	the	DET
easat-1557	185	54	impact	impact	NOUN
easat-1557	185	55	of	of	ADP
easat-1557	185	56	each	each	DET
easat-1557	185	57	factor	factor	NOUN
easat-1557	185	58	on	on	ADP
easat-1557	185	59	the	the	DET
easat-1557	185	60	quality	quality	NOUN
easat-1557	185	61	of	of	ADP
easat-1557	185	62	financial	financial	ADJ
easat-1557	185	63	statements	statement	NOUN
easat-1557	185	64	information	information	NOUN
easat-1557	185	65	:	:	PUNCT
easat-1557	185	66	+	+	NUM
easat-1557	185	67	factor	factor	NOUN
easat-1557	185	68	acm	acm	NOUN
easat-1557	185	69	(	(	PUNCT
easat-1557	185	70	audit	audit	NOUN
easat-1557	185	71	committee	committee	NOUN
easat-1557	185	72	):	):	PUNCT
easat-1557	185	73	the	the	DET
easat-1557	185	74	factor	factor	NOUN
easat-1557	185	75	of	of	ADP
easat-1557	185	76	audit	audit	NOUN
easat-1557	185	77	committee	committee	NOUN
easat-1557	185	78	has	have	VERB
easat-1557	185	79	the	the	DET
easat-1557	185	80	coefficients	coefficient	NOUN
easat-1557	185	81	b1=1,429	b1=1,429	NOUN
easat-1557	185	82	and	and	CCONJ
easat-1557	185	83	exp(b1)=4,176	exp(b1)=4,176	NOUN
easat-1557	185	84	with	with	ADP
easat-1557	185	85	the	the	DET
easat-1557	185	86	value	value	NOUN
easat-1557	185	87	p0=10	p0=10	NOUN
easat-1557	185	88	%	%	NOUN
easat-1557	185	89	for	for	ADP
easat-1557	185	90	the	the	DET
easat-1557	185	91	analysis	analysis	NOUN
easat-1557	185	92	.	.	PUNCT
easat-1557	186	1	p1=	p1=	NOUN
easat-1557	186	2	p0	p0	NOUN
easat-1557	186	3	x	x	SYM
easat-1557	186	4	exp(b1	exp(b1	NOUN
easat-1557	186	5	)	)	PUNCT
easat-1557	186	6	/	/	SYM
easat-1557	186	7	(	(	PUNCT
easat-1557	186	8	1	1	NUM
easat-1557	186	9	-	-	PUNCT
easat-1557	186	10	p0	p0	NOUN
easat-1557	186	11	x	x	SYM
easat-1557	186	12	(	(	PUNCT
easat-1557	186	13	1	1	NUM
easat-1557	186	14	-	-	PUNCT
easat-1557	186	15	exp(b1	exp(b1	NOUN
easat-1557	186	16	)	)	PUNCT
easat-1557	186	17	)	)	PUNCT
easat-1557	187	1	=	=	PUNCT
easat-1557	187	2	10	10	NUM
easat-1557	187	3	%	%	NOUN
easat-1557	187	4	x	x	SYM
easat-1557	187	5	4.176	4.176	NUM
easat-1557	187	6	/	/	SYM
easat-1557	187	7	(	(	PUNCT
easat-1557	187	8	1	1	NUM
easat-1557	187	9	–	–	SYM
easat-1557	187	10	10	10	NUM
easat-1557	187	11	%	%	NOUN
easat-1557	187	12	x	x	SYM
easat-1557	187	13	(	(	PUNCT
easat-1557	187	14	1	1	NUM
easat-1557	187	15	-	-	NUM
easat-1557	187	16	4,176	4,176	NUM
easat-1557	187	17	)	)	PUNCT
easat-1557	187	18	)	)	PUNCT
easat-1557	188	1	=	=	NOUN
easat-1557	188	2	0.3169=	0.3169=	NUM
easat-1557	188	3	31.69	31.69	NUM
easat-1557	188	4	%	%	NOUN
easat-1557	188	5	for	for	ADP
easat-1557	188	6	instance	instance	NOUN
easat-1557	188	7	,	,	PUNCT
easat-1557	188	8	the	the	DET
easat-1557	188	9	randomly	randomly	ADV
easat-1557	188	10	selected	select	VERB
easat-1557	188	11	initial	initial	ADJ
easat-1557	188	12	probability	probability	NOUN
easat-1557	188	13	for	for	ADP
easat-1557	188	14	qualified	qualified	ADJ
easat-1557	188	15	financial	financial	ADJ
easat-1557	188	16	statement	statement	NOUN
easat-1557	188	17	information	information	NOUN
easat-1557	188	18	is	be	AUX
easat-1557	188	19	10	10	NUM
easat-1557	188	20	%	%	NOUN
easat-1557	188	21	,	,	PUNCT
easat-1557	188	22	when	when	SCONJ
easat-1557	188	23	the	the	DET
easat-1557	188	24	company	company	NOUN
easat-1557	188	25	has	have	VERB
easat-1557	188	26	an	an	DET
easat-1557	188	27	ac	ac	PROPN
easat-1557	188	28	,	,	PUNCT
easat-1557	188	29	the	the	DET
easat-1557	188	30	probability	probability	NOUN
easat-1557	188	31	of	of	ADP
easat-1557	188	32	qualified	qualified	ADJ
easat-1557	188	33	financial	financial	ADJ
easat-1557	188	34	statement	statement	NOUN
easat-1557	188	35	information	information	NOUN
easat-1557	188	36	is	be	AUX
easat-1557	188	37	31.69	31.69	NUM
easat-1557	188	38	%	%	NOUN
easat-1557	188	39	,	,	PUNCT
easat-1557	188	40	which	which	PRON
easat-1557	188	41	is	be	AUX
easat-1557	188	42	an	an	DET
easat-1557	188	43	increase	increase	NOUN
easat-1557	188	44	of	of	ADP
easat-1557	188	45	21.69	21.69	NUM
easat-1557	188	46	%	%	NOUN
easat-1557	188	47	compared	compare	VERB
easat-1557	188	48	to	to	ADP
easat-1557	188	49	the	the	DET
easat-1557	188	50	original	original	ADJ
easat-1557	188	51	probability	probability	NOUN
easat-1557	188	52	while	while	SCONJ
easat-1557	188	53	other	other	ADJ
easat-1557	188	54	factors	factor	NOUN
easat-1557	188	55	remain	remain	VERB
easat-1557	188	56	unchanged	unchanged	ADJ
easat-1557	188	57	,	,	PUNCT
easat-1557	188	58	and	and	CCONJ
easat-1557	188	59	the	the	DET
easat-1557	188	60	acm	acm	NOUN
easat-1557	188	61	factor	factor	NOUN
easat-1557	188	62	is	be	AUX
easat-1557	188	63	considered	consider	VERB
easat-1557	188	64	separately	separately	ADV
easat-1557	188	65	.	.	PUNCT
easat-1557	189	1	+	+	CCONJ
easat-1557	189	2	with	with	ADP
easat-1557	189	3	the	the	DET
easat-1557	189	4	same	same	ADJ
easat-1557	189	5	estimation	estimation	NOUN
easat-1557	189	6	,	,	PUNCT
easat-1557	189	7	the	the	DET
easat-1557	189	8	com	com	NOUN
easat-1557	189	9	factor	factor	NOUN
easat-1557	189	10	(	(	PUNCT
easat-1557	189	11	auditing	auditing	NOUN
easat-1557	189	12	firm	firm	NOUN
easat-1557	189	13	)	)	PUNCT
easat-1557	189	14	and	and	CCONJ
easat-1557	189	15	the	the	DET
easat-1557	189	16	size	size	NOUN
easat-1557	189	17	factor	factor	NOUN
easat-1557	189	18	(	(	PUNCT
easat-1557	189	19	company	company	NOUN
easat-1557	189	20	size	size	NOUN
easat-1557	189	21	)	)	PUNCT
easat-1557	189	22	are	be	AUX
easat-1557	189	23	analyzed	analyze	VERB
easat-1557	189	24	,	,	PUNCT
easat-1557	189	25	and	and	CCONJ
easat-1557	189	26	the	the	DET
easat-1557	189	27	results	result	NOUN
easat-1557	189	28	are	be	AUX
easat-1557	189	29	shown	show	VERB
easat-1557	189	30	in	in	ADP
easat-1557	189	31	table	table	NOUN
easat-1557	189	32	8	8	NUM
easat-1557	189	33	.	.	PUNCT
easat-1557	189	34	table	table	NOUN
easat-1557	189	35	8	8	NUM
easat-1557	189	36	.	.	PUNCT
easat-1557	190	1	the	the	DET
easat-1557	190	2	degree	degree	NOUN
easat-1557	190	3	of	of	ADP
easat-1557	190	4	influence	influence	NOUN
easat-1557	190	5	of	of	ADP
easat-1557	190	6	factors	factor	NOUN
easat-1557	190	7	on	on	ADP
easat-1557	190	8	the	the	DET
easat-1557	190	9	quality	quality	NOUN
easat-1557	190	10	of	of	ADP
easat-1557	190	11	financial	financial	ADJ
easat-1557	190	12	statements	statement	NOUN
easat-1557	190	13	information	information	NOUN
easat-1557	190	14	.	.	PUNCT
easat-1557	191	1	no	no	INTJ
easat-1557	191	2	.	.	PUNCT
easat-1557	191	3	factor	factor	NOUN
easat-1557	191	4	b	b	PROPN
easat-1557	191	5	exp	exp	NOUN
easat-1557	191	6	.	.	PUNCT
easat-1557	192	1	(	(	PUNCT
easat-1557	192	2	b	b	NOUN
easat-1557	192	3	)	)	PUNCT
easat-1557	192	4	initial	initial	ADJ
easat-1557	192	5	probability	probability	NOUN
easat-1557	192	6	10	10	NUM
easat-1557	192	7	%	%	NOUN
easat-1557	192	8	increase/	increase/	NUM
easat-1557	192	9	decrease	decrease	NOUN
easat-1557	192	10	order	order	NOUN
easat-1557	192	11	of	of	ADP
easat-1557	192	12	influence	influence	NOUN
easat-1557	192	13	level	level	NOUN
easat-1557	192	14	later	later	ADV
easat-1557	192	15	probability	probability	NOUN
easat-1557	192	16	1	1	NUM
easat-1557	192	17	audit	audit	NOUN
easat-1557	192	18	committee	committee	NOUN
easat-1557	192	19	(	(	PUNCT
easat-1557	192	20	acm	acm	PROPN
easat-1557	192	21	)	)	PUNCT
easat-1557	192	22	1.429	1.429	NUM
easat-1557	192	23	4.176	4.176	NUM
easat-1557	192	24	31.69	31.69	NUM
easat-1557	192	25	%	%	NOUN
easat-1557	192	26	+21.69	+21.69	NOUN
easat-1557	192	27	%	%	NOUN
easat-1557	192	28	1	1	NUM
easat-1557	192	29	2	2	NUM
easat-1557	192	30	audit	audit	NOUN
easat-1557	192	31	company	company	NOUN
easat-1557	192	32	(	(	PUNCT
easat-1557	192	33	com	com	NOUN
easat-1557	192	34	)	)	PUNCT
easat-1557	192	35	-1.233	-1.233	NOUN
easat-1557	192	36	0.291	0.291	NUM
easat-1557	192	37	3.13	3.13	NUM
easat-1557	192	38	%	%	NOUN
easat-1557	192	39	6.87	6.87	NUM
easat-1557	192	40	%	%	NOUN
easat-1557	192	41	2	2	NUM
easat-1557	192	42	3	3	NUM
easat-1557	192	43	company	company	NOUN
easat-1557	192	44	size	size	NOUN
easat-1557	192	45	(	(	PUNCT
easat-1557	192	46	size	size	NOUN
easat-1557	192	47	)	)	PUNCT
easat-1557	192	48	0.512	0.512	NUM
easat-1557	192	49	1.668	1.668	NUM
easat-1557	192	50	15.64	15.64	NUM
easat-1557	192	51	%	%	NOUN
easat-1557	192	52	+5.64	+5.64	NUM
easat-1557	192	53	%	%	NOUN
easat-1557	192	54	3	3	NUM
easat-1557	192	55	2427	2427	NUM
easat-1557	192	56	edelweiss	edelweiss	PROPN
easat-1557	192	57	applied	apply	VERB
easat-1557	192	58	science	science	NOUN
easat-1557	192	59	and	and	CCONJ
easat-1557	192	60	technology	technology	NOUN
easat-1557	192	61	issn	issn	PROPN
easat-1557	192	62	:	:	PUNCT
easat-1557	192	63	2576	2576	NUM
easat-1557	192	64	-	-	SYM
easat-1557	192	65	8484	8484	NUM
easat-1557	192	66	vol	vol	NOUN
easat-1557	192	67	.	.	PROPN
easat-1557	192	68	8	8	NUM
easat-1557	192	69	,	,	PUNCT
easat-1557	192	70	no	no	INTJ
easat-1557	192	71	.	.	NOUN
easat-1557	192	72	4	4	NUM
easat-1557	192	73	:	:	PUNCT
easat-1557	192	74	2418	2418	NUM
easat-1557	192	75	-	-	SYM
easat-1557	192	76	2429	2429	NUM
easat-1557	192	77	,	,	PUNCT
easat-1557	192	78	2024	2024	NUM
easat-1557	192	79	doi	doi	NOUN
easat-1557	192	80	:	:	PUNCT
easat-1557	192	81	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	192	82	©	©	ADP
easat-1557	192	83	2024	2024	NUM
easat-1557	192	84	by	by	ADP
easat-1557	192	85	the	the	DET
easat-1557	192	86	authors	author	NOUN
easat-1557	193	1	;	;	PUNCT
easat-1557	193	2	licensee	licensee	PROPN
easat-1557	193	3	learning	learn	VERB
easat-1557	193	4	gate	gate	NOUN
easat-1557	193	5	table	table	NOUN
easat-1557	193	6	8	8	NUM
easat-1557	193	7	also	also	ADV
easat-1557	193	8	reflects	reflect	VERB
easat-1557	193	9	the	the	DET
easat-1557	193	10	order	order	NOUN
easat-1557	193	11	of	of	ADP
easat-1557	193	12	influence	influence	NOUN
easat-1557	193	13	on	on	ADP
easat-1557	193	14	the	the	DET
easat-1557	193	15	quality	quality	NOUN
easat-1557	193	16	of	of	ADP
easat-1557	193	17	financial	financial	ADJ
easat-1557	193	18	statements	statement	NOUN
easat-1557	193	19	information	information	NOUN
easat-1557	193	20	:	:	PUNCT
easat-1557	193	21	audit	audit	NOUN
easat-1557	193	22	committee	committee	NOUN
easat-1557	193	23	,	,	PUNCT
easat-1557	193	24	audit	audit	NOUN
easat-1557	193	25	firm	firm	NOUN
easat-1557	193	26	,	,	PUNCT
easat-1557	193	27	company	company	NOUN
easat-1557	193	28	size	size	NOUN
easat-1557	193	29	.	.	PUNCT
easat-1557	194	1	this	this	DET
easat-1557	194	2	order	order	NOUN
easat-1557	194	3	suggests	suggest	VERB
easat-1557	194	4	that	that	SCONJ
easat-1557	194	5	companies	company	NOUN
easat-1557	194	6	focus	focus	VERB
easat-1557	194	7	their	their	PRON
easat-1557	194	8	resources	resource	NOUN
easat-1557	194	9	to	to	PART
easat-1557	194	10	improve	improve	VERB
easat-1557	194	11	the	the	DET
easat-1557	194	12	quality	quality	NOUN
easat-1557	194	13	of	of	ADP
easat-1557	194	14	financial	financial	ADJ
easat-1557	194	15	statement	statement	NOUN
easat-1557	194	16	information	information	NOUN
easat-1557	194	17	.	.	PUNCT
easat-1557	195	1	5	5	X
easat-1557	195	2	.	.	X
easat-1557	195	3	discussion	discussion	NOUN
easat-1557	195	4	research	research	NOUN
easat-1557	195	5	results	result	NOUN
easat-1557	195	6	show	show	VERB
easat-1557	195	7	that	that	SCONJ
easat-1557	195	8	the	the	DET
easat-1557	195	9	existence	existence	NOUN
easat-1557	195	10	of	of	ADP
easat-1557	195	11	an	an	DET
easat-1557	195	12	ac	ac	PROPN
easat-1557	195	13	in	in	ADP
easat-1557	195	14	jscs	jsc	NOUN
easat-1557	195	15	increases	increase	VERB
easat-1557	195	16	the	the	DET
easat-1557	195	17	quality	quality	NOUN
easat-1557	195	18	of	of	ADP
easat-1557	195	19	financial	financial	ADJ
easat-1557	195	20	reporting	reporting	NOUN
easat-1557	195	21	information	information	NOUN
easat-1557	195	22	.	.	PUNCT
easat-1557	196	1	this	this	DET
easat-1557	196	2	result	result	NOUN
easat-1557	196	3	is	be	AUX
easat-1557	196	4	similar	similar	ADJ
easat-1557	196	5	to	to	ADP
easat-1557	196	6	the	the	DET
easat-1557	196	7	research	research	NOUN
easat-1557	196	8	results	result	NOUN
easat-1557	196	9	of	of	ADP
easat-1557	196	10	the	the	DET
easat-1557	196	11	authors	author	NOUN
easat-1557	196	12	in	in	ADP
easat-1557	196	13	the	the	DET
easat-1557	196	14	international	international	ADJ
easat-1557	196	15	context	context	NOUN
easat-1557	196	16	such	such	ADJ
easat-1557	196	17	as	as	ADP
easat-1557	196	18	:	:	PUNCT
easat-1557	196	19	ashfaque	ashfaque	PROPN
easat-1557	196	20	ali	ali	PROPN
easat-1557	196	21	banbhan	banbhan	PROPN
easat-1557	196	22	et	et	PROPN
easat-1557	196	23	al	al	PROPN
easat-1557	196	24	.	.	PROPN
easat-1557	196	25	,	,	PUNCT
easat-1557	196	26	(	(	PUNCT
easat-1557	196	27	2021	2021	NUM
easat-1557	196	28	)	)	PUNCT
easat-1557	196	29	;	;	PUNCT
easat-1557	196	30	erin	erin	NOUN
easat-1557	196	31	and	and	CCONJ
easat-1557	196	32	adegboye	adegboye	PROPN
easat-1557	196	33	(	(	PUNCT
easat-1557	196	34	2021	2021	NUM
easat-1557	196	35	)	)	PUNCT
easat-1557	196	36	.	.	PUNCT
easat-1557	197	1	from	from	ADP
easat-1557	197	2	a	a	DET
easat-1557	197	3	business	business	NOUN
easat-1557	197	4	perspective	perspective	NOUN
easat-1557	197	5	,	,	PUNCT
easat-1557	197	6	the	the	DET
easat-1557	197	7	ac	ac	PROPN
easat-1557	197	8	is	be	AUX
easat-1557	197	9	a	a	DET
easat-1557	197	10	new	new	ADJ
easat-1557	197	11	part	part	NOUN
easat-1557	197	12	of	of	ADP
easat-1557	197	13	corporate	corporate	ADJ
easat-1557	197	14	structure	structure	NOUN
easat-1557	197	15	in	in	ADP
easat-1557	197	16	vietnam	vietnam	PROPN
easat-1557	197	17	that	that	PRON
easat-1557	197	18	follows	follow	VERB
easat-1557	197	19	the	the	DET
easat-1557	197	20	trend	trend	NOUN
easat-1557	197	21	of	of	ADP
easat-1557	197	22	worldwide	worldwide	ADJ
easat-1557	197	23	integration	integration	NOUN
easat-1557	197	24	,	,	PUNCT
easat-1557	197	25	which	which	PRON
easat-1557	197	26	also	also	ADV
easat-1557	197	27	aims	aim	VERB
easat-1557	197	28	to	to	PART
easat-1557	197	29	enhance	enhance	VERB
easat-1557	197	30	the	the	DET
easat-1557	197	31	accuracy	accuracy	NOUN
easat-1557	197	32	and	and	CCONJ
easat-1557	197	33	veracity	veracity	NOUN
easat-1557	197	34	of	of	ADP
easat-1557	197	35	financial	financial	ADJ
easat-1557	197	36	information	information	NOUN
easat-1557	197	37	.	.	PUNCT
easat-1557	198	1	moreover	moreover	ADV
easat-1557	198	2	,	,	PUNCT
easat-1557	198	3	the	the	DET
easat-1557	198	4	implementation	implementation	NOUN
easat-1557	198	5	of	of	ADP
easat-1557	198	6	ac	ac	PROPN
easat-1557	198	7	helps	help	VERB
easat-1557	198	8	to	to	PART
easat-1557	198	9	manage	manage	VERB
easat-1557	198	10	and	and	CCONJ
easat-1557	198	11	control	control	VERB
easat-1557	198	12	risks	risk	NOUN
easat-1557	198	13	in	in	ADP
easat-1557	198	14	order	order	NOUN
easat-1557	198	15	to	to	PART
easat-1557	198	16	increase	increase	VERB
easat-1557	198	17	efficiency	efficiency	NOUN
easat-1557	198	18	,	,	PUNCT
easat-1557	198	19	enhance	enhance	VERB
easat-1557	198	20	overall	overall	ADJ
easat-1557	198	21	company	company	NOUN
easat-1557	198	22	performance	performance	NOUN
easat-1557	198	23	,	,	PUNCT
easat-1557	198	24	and	and	CCONJ
easat-1557	198	25	meet	meet	VERB
easat-1557	198	26	stakeholder	stakeholder	NOUN
easat-1557	198	27	interests	interest	NOUN
easat-1557	198	28	.	.	PUNCT
easat-1557	199	1	in	in	ADP
easat-1557	199	2	addition	addition	NOUN
easat-1557	199	3	,	,	PUNCT
easat-1557	199	4	the	the	DET
easat-1557	199	5	research	research	NOUN
easat-1557	199	6	results	result	NOUN
easat-1557	199	7	reinforce	reinforce	VERB
easat-1557	199	8	the	the	DET
easat-1557	199	9	evidence	evidence	NOUN
easat-1557	199	10	in	in	ADP
easat-1557	199	11	vietnam	vietnam	PROPN
easat-1557	199	12	that	that	DET
easat-1557	199	13	company	company	NOUN
easat-1557	199	14	size	size	NOUN
easat-1557	199	15	positively	positively	ADV
easat-1557	199	16	affects	affect	VERB
easat-1557	199	17	the	the	DET
easat-1557	199	18	quality	quality	NOUN
easat-1557	199	19	of	of	ADP
easat-1557	199	20	financial	financial	ADJ
easat-1557	199	21	reporting	reporting	NOUN
easat-1557	199	22	information	information	NOUN
easat-1557	199	23	(	(	PUNCT
easat-1557	199	24	similar	similar	ADJ
easat-1557	199	25	to	to	ADP
easat-1557	199	26	the	the	DET
easat-1557	199	27	study	study	NOUN
easat-1557	199	28	of	of	ADP
easat-1557	199	29	soyemi	soyemi	NOUN
easat-1557	199	30	&	&	CCONJ
easat-1557	199	31	olawale	olawale	NOUN
easat-1557	199	32	(	(	PUNCT
easat-1557	199	33	2019	2019	NUM
easat-1557	199	34	)	)	PUNCT
easat-1557	199	35	)	)	PUNCT
easat-1557	199	36	.	.	PUNCT
easat-1557	200	1	when	when	SCONJ
easat-1557	200	2	the	the	DET
easat-1557	200	3	financial	financial	ADJ
easat-1557	200	4	statements	statement	NOUN
easat-1557	200	5	are	be	AUX
easat-1557	200	6	audited	audit	VERB
easat-1557	200	7	by	by	ADP
easat-1557	200	8	big4	big4	NOUN
easat-1557	200	9	audit	audit	NOUN
easat-1557	200	10	company	company	NOUN
easat-1557	200	11	,	,	PUNCT
easat-1557	200	12	the	the	DET
easat-1557	200	13	quality	quality	NOUN
easat-1557	200	14	of	of	ADP
easat-1557	200	15	information	information	NOUN
easat-1557	200	16	is	be	AUX
easat-1557	200	17	increased	increase	VERB
easat-1557	200	18	(	(	PUNCT
easat-1557	200	19	similar	similar	ADJ
easat-1557	200	20	to	to	ADP
easat-1557	200	21	the	the	DET
easat-1557	200	22	research	research	NOUN
easat-1557	200	23	of	of	ADP
easat-1557	200	24	jerry	jerry	PROPN
easat-1557	200	25	&	&	CCONJ
easat-1557	200	26	saidu	saidu	PROPN
easat-1557	200	27	(	(	PUNCT
easat-1557	200	28	2018	2018	NUM
easat-1557	200	29	)	)	PUNCT
easat-1557	200	30	)	)	PUNCT
easat-1557	200	31	.	.	PUNCT
easat-1557	201	1	6	6	X
easat-1557	201	2	.	.	X
easat-1557	201	3	conclusion	conclusion	NOUN
easat-1557	201	4	the	the	DET
easat-1557	201	5	research	research	NOUN
easat-1557	201	6	results	result	NOUN
easat-1557	201	7	answered	answer	VERB
easat-1557	201	8	two	two	NUM
easat-1557	201	9	research	research	NOUN
easat-1557	201	10	questions	question	NOUN
easat-1557	201	11	and	and	CCONJ
easat-1557	201	12	validated	validate	VERB
easat-1557	201	13	the	the	DET
easat-1557	201	14	hypotheses	hypothesis	NOUN
easat-1557	201	15	.	.	PUNCT
easat-1557	202	1	research	research	NOUN
easat-1557	202	2	findings	finding	NOUN
easat-1557	202	3	indicate	indicate	VERB
easat-1557	202	4	:	:	PUNCT
easat-1557	202	5	(	(	PUNCT
easat-1557	202	6	i	i	NOUN
easat-1557	202	7	)	)	PUNCT
easat-1557	202	8	audit	audit	NOUN
easat-1557	202	9	committee	committee	NOUN
easat-1557	202	10	,	,	PUNCT
easat-1557	202	11	firm	firm	ADJ
easat-1557	202	12	size	size	NOUN
easat-1557	202	13	,	,	PUNCT
easat-1557	202	14	and	and	CCONJ
easat-1557	202	15	big4	big4	NOUN
easat-1557	202	16	audit	audit	NOUN
easat-1557	202	17	firms	firm	NOUN
easat-1557	202	18	have	have	VERB
easat-1557	202	19	an	an	DET
easat-1557	202	20	impact	impact	NOUN
easat-1557	202	21	on	on	ADP
easat-1557	202	22	the	the	DET
easat-1557	202	23	quality	quality	NOUN
easat-1557	202	24	of	of	ADP
easat-1557	202	25	financial	financial	ADJ
easat-1557	202	26	statements	statement	NOUN
easat-1557	202	27	information	information	NOUN
easat-1557	202	28	,	,	PUNCT
easat-1557	202	29	with	with	ADP
easat-1557	202	30	the	the	DET
easat-1557	202	31	audit	audit	NOUN
easat-1557	202	32	committee	committee	NOUN
easat-1557	202	33	factor	factor	NOUN
easat-1557	202	34	having	have	VERB
easat-1557	202	35	the	the	DET
easat-1557	202	36	most	most	ADV
easat-1557	202	37	positive	positive	ADJ
easat-1557	202	38	impact	impact	NOUN
easat-1557	202	39	;	;	PUNCT
easat-1557	202	40	(	(	PUNCT
easat-1557	202	41	ii	ii	X
easat-1557	202	42	)	)	PUNCT
easat-1557	202	43	the	the	DET
easat-1557	202	44	model	model	NOUN
easat-1557	202	45	to	to	PART
easat-1557	202	46	predict	predict	VERB
easat-1557	202	47	the	the	DET
easat-1557	202	48	quality	quality	NOUN
easat-1557	202	49	of	of	ADP
easat-1557	202	50	financial	financial	ADJ
easat-1557	202	51	statements	statement	NOUN
easat-1557	202	52	information	information	NOUN
easat-1557	202	53	was	be	AUX
easat-1557	202	54	also	also	ADV
easat-1557	202	55	estimated	estimate	VERB
easat-1557	202	56	.	.	PUNCT
easat-1557	203	1	the	the	DET
easat-1557	203	2	empirical	empirical	ADJ
easat-1557	203	3	evaluation	evaluation	NOUN
easat-1557	203	4	of	of	ADP
easat-1557	203	5	the	the	DET
easat-1557	203	6	extent	extent	NOUN
easat-1557	203	7	to	to	PART
easat-1557	203	8	which	which	PRON
easat-1557	203	9	the	the	DET
easat-1557	203	10	ac	ac	PROPN
easat-1557	203	11	improves	improve	VERB
easat-1557	203	12	the	the	DET
easat-1557	203	13	quality	quality	NOUN
easat-1557	203	14	of	of	ADP
easat-1557	203	15	financial	financial	ADJ
easat-1557	203	16	statements	statement	NOUN
easat-1557	203	17	information	information	NOUN
easat-1557	203	18	in	in	ADP
easat-1557	203	19	the	the	DET
easat-1557	203	20	period	period	NOUN
easat-1557	203	21	following	follow	VERB
easat-1557	203	22	the	the	DET
easat-1557	203	23	establishment	establishment	NOUN
easat-1557	203	24	and	and	CCONJ
easat-1557	203	25	operation	operation	NOUN
easat-1557	203	26	of	of	ADP
easat-1557	203	27	an	an	DET
easat-1557	203	28	ac	ac	PROPN
easat-1557	203	29	with	with	ADP
easat-1557	203	30	a	a	DET
easat-1557	203	31	compact	compact	ADJ
easat-1557	203	32	personnel	personnel	NOUN
easat-1557	203	33	structure	structure	NOUN
easat-1557	203	34	(	(	PUNCT
easat-1557	203	35	five	five	NUM
easat-1557	203	36	or	or	CCONJ
easat-1557	203	37	fewer	few	ADJ
easat-1557	203	38	members	member	NOUN
easat-1557	203	39	)	)	PUNCT
easat-1557	203	40	in	in	ADP
easat-1557	203	41	the	the	DET
easat-1557	203	42	management	management	NOUN
easat-1557	203	43	structure	structure	NOUN
easat-1557	203	44	is	be	AUX
easat-1557	203	45	also	also	ADV
easat-1557	203	46	presented	present	VERB
easat-1557	203	47	.	.	PUNCT
easat-1557	204	1	this	this	DET
easat-1557	204	2	finding	finding	NOUN
easat-1557	204	3	encourages	encourage	VERB
easat-1557	204	4	corporations	corporation	NOUN
easat-1557	204	5	to	to	PART
easat-1557	204	6	analyze	analyze	VERB
easat-1557	204	7	and	and	CCONJ
easat-1557	204	8	weigh	weigh	VERB
easat-1557	204	9	benefits	benefit	NOUN
easat-1557	204	10	when	when	SCONJ
easat-1557	204	11	selecting	select	VERB
easat-1557	204	12	a	a	DET
easat-1557	204	13	management	management	NOUN
easat-1557	204	14	structure	structure	NOUN
easat-1557	204	15	organization	organization	NOUN
easat-1557	204	16	in	in	ADP
easat-1557	204	17	compliance	compliance	NOUN
easat-1557	204	18	with	with	ADP
easat-1557	204	19	the	the	DET
easat-1557	204	20	enterprise	enterprise	NOUN
easat-1557	204	21	law	law	NOUN
easat-1557	204	22	2020	2020	NUM
easat-1557	204	23	.	.	PUNCT
easat-1557	205	1	acknowledgement	acknowledgement	NOUN
easat-1557	205	2	:	:	PUNCT
easat-1557	205	3	this	this	DET
easat-1557	205	4	research	research	NOUN
easat-1557	205	5	is	be	AUX
easat-1557	205	6	funded	fund	VERB
easat-1557	205	7	by	by	ADP
easat-1557	205	8	the	the	DET
easat-1557	205	9	university	university	PROPN
easat-1557	205	10	of	of	ADP
easat-1557	205	11	economics	economics	PROPN
easat-1557	205	12	ho	ho	PROPN
easat-1557	205	13	chi	chi	PROPN
easat-1557	205	14	minh	minh	PROPN
easat-1557	205	15	city	city	PROPN
easat-1557	205	16	(	(	PUNCT
easat-1557	205	17	ueh	ueh	PROPN
easat-1557	205	18	)	)	PUNCT
easat-1557	205	19	.	.	PUNCT
easat-1557	206	1	copyright	copyright	NOUN
easat-1557	206	2	:	:	PUNCT
easat-1557	206	3	©	©	PROPN
easat-1557	206	4	2024	2024	NUM
easat-1557	206	5	by	by	ADP
easat-1557	206	6	the	the	DET
easat-1557	206	7	authors	author	NOUN
easat-1557	206	8	.	.	PUNCT
easat-1557	207	1	this	this	DET
easat-1557	207	2	article	article	NOUN
easat-1557	207	3	is	be	AUX
easat-1557	207	4	an	an	DET
easat-1557	207	5	open	open	ADJ
easat-1557	207	6	access	access	NOUN
easat-1557	207	7	article	article	NOUN
easat-1557	207	8	distributed	distribute	VERB
easat-1557	207	9	under	under	ADP
easat-1557	207	10	the	the	DET
easat-1557	207	11	terms	term	NOUN
easat-1557	207	12	and	and	CCONJ
easat-1557	207	13	conditions	condition	NOUN
easat-1557	207	14	of	of	ADP
easat-1557	207	15	the	the	DET
easat-1557	207	16	creative	creative	ADJ
easat-1557	207	17	commons	common	NOUN
easat-1557	207	18	attribution	attribution	NOUN
easat-1557	207	19	(	(	PUNCT
easat-1557	207	20	cc	cc	NOUN
easat-1557	207	21	by	by	ADP
easat-1557	207	22	)	)	PUNCT
easat-1557	207	23	license	license	NOUN
easat-1557	207	24	(	(	PUNCT
easat-1557	207	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1557	207	26	)	)	PUNCT
easat-1557	207	27	.	.	PUNCT
easat-1557	208	1	references	reference	NOUN
easat-1557	208	2	[	[	X
easat-1557	208	3	1	1	NUM
easat-1557	208	4	]	]	X
easat-1557	208	5	agyei	agyei	PROPN
easat-1557	208	6	-	-	PUNCT
easat-1557	208	7	mensah	mensah	PROPN
easat-1557	208	8	,	,	PUNCT
easat-1557	208	9	b.	b.	PROPN
easat-1557	208	10	k.	k.	PROPN
easat-1557	208	11	and	and	CCONJ
easat-1557	208	12	yeboah	yeboah	PROPN
easat-1557	208	13	,	,	PUNCT
easat-1557	208	14	m.	m.	NOUN
easat-1557	208	15	(	(	PUNCT
easat-1557	208	16	2019	2019	NUM
easat-1557	208	17	)	)	PUNCT
easat-1557	208	18	.	.	PUNCT
easat-1557	209	1	effective	effective	ADJ
easat-1557	209	2	audit	audit	NOUN
easat-1557	209	3	committee	committee	NOUN
easat-1557	209	4	,	,	PUNCT
easat-1557	209	5	audit	audit	NOUN
easat-1557	209	6	quality	quality	NOUN
easat-1557	209	7	and	and	CCONJ
easat-1557	209	8	earnings	earning	NOUN
easat-1557	209	9	management	management	NOUN
easat-1557	209	10	:	:	PUNCT
easat-1557	209	11	evidence	evidence	NOUN
easat-1557	209	12	from	from	ADP
easat-1557	209	13	the	the	DET
easat-1557	209	14	ghana	ghana	PROPN
easat-1557	209	15	stock	stock	PROPN
easat-1557	209	16	exchange	exchange	PROPN
easat-1557	209	17	,	,	PUNCT
easat-1557	209	18	international	international	ADJ
easat-1557	209	19	journal	journal	NOUN
easat-1557	209	20	of	of	ADP
easat-1557	209	21	managerial	managerial	ADJ
easat-1557	209	22	and	and	CCONJ
easat-1557	209	23	financial	financial	ADJ
easat-1557	209	24	accounting	accounting	NOUN
easat-1557	209	25	,	,	PUNCT
easat-1557	209	26	11(2	11(2	NUM
easat-1557	209	27	)	)	PUNCT
easat-1557	209	28	,	,	PUNCT
easat-1557	209	29	pp	pp	PROPN
easat-1557	209	30	.	.	PUNCT
easat-1557	210	1	93	93	NUM
easat-1557	210	2	–	–	PUNCT
easat-1557	210	3	112	112	NUM
easat-1557	210	4	.	.	PUNCT
easat-1557	211	1	[	[	X
easat-1557	211	2	2	2	NUM
easat-1557	211	3	]	]	X
easat-1557	211	4	al	al	PROPN
easat-1557	211	5	-	-	PUNCT
easat-1557	211	6	homaidi	homaidi	PROPN
easat-1557	211	7	,	,	PUNCT
easat-1557	211	8	e.	e.	PROPN
easat-1557	211	9	a.	a.	PROPN
easat-1557	211	10	et	et	PROPN
easat-1557	211	11	al	al	PROPN
easat-1557	211	12	.	.	PROPN
easat-1557	212	1	(	(	PUNCT
easat-1557	212	2	2021	2021	NUM
easat-1557	212	3	)	)	PUNCT
easat-1557	212	4	.	.	PUNCT
easat-1557	213	1	the	the	DET
easat-1557	213	2	influence	influence	NOUN
easat-1557	213	3	of	of	ADP
easat-1557	213	4	corporate	corporate	ADJ
easat-1557	213	5	governance	governance	NOUN
easat-1557	213	6	characteristics	characteristic	NOUN
easat-1557	213	7	on	on	ADP
easat-1557	213	8	profitability	profitability	NOUN
easat-1557	213	9	of	of	ADP
easat-1557	213	10	indian	indian	ADJ
easat-1557	213	11	firms	firm	NOUN
easat-1557	213	12	:	:	PUNCT
easat-1557	213	13	an	an	DET
easat-1557	213	14	empirical	empirical	ADJ
easat-1557	213	15	investigation	investigation	NOUN
easat-1557	213	16	of	of	ADP
easat-1557	213	17	firms	firm	NOUN
easat-1557	213	18	listed	list	VERB
easat-1557	213	19	on	on	ADP
easat-1557	213	20	bombay	bombay	PROPN
easat-1557	213	21	stock	stock	PROPN
easat-1557	213	22	exchange	exchange	PROPN
easat-1557	213	23	,	,	PUNCT
easat-1557	213	24	investment	investment	NOUN
easat-1557	213	25	management	management	NOUN
easat-1557	213	26	and	and	CCONJ
easat-1557	213	27	financial	financial	ADJ
easat-1557	213	28	innovations	innovation	NOUN
easat-1557	213	29	,	,	PUNCT
easat-1557	213	30	18(1	18(1	NUM
easat-1557	213	31	)	)	PUNCT
easat-1557	213	32	,	,	PUNCT
easat-1557	213	33	pp	pp	ADP
easat-1557	213	34	.	.	PUNCT
easat-1557	214	1	114–125	114–125	NUM
easat-1557	214	2	.	.	PUNCT
easat-1557	215	1	[	[	X
easat-1557	215	2	3	3	NUM
easat-1557	215	3	]	]	X
easat-1557	215	4	ali	ali	PROPN
easat-1557	215	5	,	,	PUNCT
easat-1557	215	6	m.	m.	PROPN
easat-1557	215	7	h.	h.	PROPN
easat-1557	215	8	and	and	CCONJ
easat-1557	215	9	meah	meah	PROPN
easat-1557	215	10	,	,	PUNCT
easat-1557	215	11	m.	m.	PROPN
easat-1557	215	12	r.	r.	PROPN
easat-1557	215	13	(	(	PUNCT
easat-1557	215	14	2021	2021	NUM
easat-1557	215	15	)	)	PUNCT
easat-1557	215	16	.	.	PUNCT
easat-1557	216	1	factors	factor	NOUN
easat-1557	216	2	of	of	ADP
easat-1557	216	3	audit	audit	NOUN
easat-1557	216	4	committee	committee	NOUN
easat-1557	216	5	independence	independence	NOUN
easat-1557	216	6	:	:	PUNCT
easat-1557	216	7	an	an	DET
easat-1557	216	8	empirical	empirical	ADJ
easat-1557	216	9	study	study	NOUN
easat-1557	216	10	from	from	ADP
easat-1557	216	11	an	an	DET
easat-1557	216	12	emerging	emerge	VERB
easat-1557	216	13	economy	economy	NOUN
easat-1557	216	14	,	,	PUNCT
easat-1557	216	15	cogent	cogent	NOUN
easat-1557	216	16	business	business	NOUN
easat-1557	216	17	and	and	CCONJ
easat-1557	216	18	management	management	NOUN
easat-1557	216	19	,	,	PUNCT
easat-1557	216	20	8(1	8(1	NOUN
easat-1557	216	21	)	)	PUNCT
easat-1557	216	22	.	.	PUNCT
easat-1557	217	1	[	[	X
easat-1557	217	2	4	4	NUM
easat-1557	217	3	]	]	SYM
easat-1557	217	4	alia	alia	ADJ
easat-1557	217	5	,	,	PUNCT
easat-1557	217	6	m.	m.	NOUN
easat-1557	217	7	a.	a.	PROPN
easat-1557	217	8	,	,	PUNCT
easat-1557	217	9	abdeljawad	abdeljawad	NOUN
easat-1557	217	10	,	,	PUNCT
easat-1557	217	11	i.	i.	NOUN
easat-1557	217	12	and	and	CCONJ
easat-1557	217	13	yaaqbeh	yaaqbeh	PROPN
easat-1557	217	14	,	,	PUNCT
easat-1557	217	15	m.	m.	NOUN
easat-1557	217	16	(	(	PUNCT
easat-1557	217	17	2020	2020	NUM
easat-1557	217	18	)	)	PUNCT
easat-1557	217	19	.	.	PUNCT
easat-1557	218	1	depressing	depress	VERB
easat-1557	218	2	earnings	earning	NOUN
easat-1557	218	3	management	management	NOUN
easat-1557	218	4	in	in	ADP
easat-1557	218	5	palestinian	palestinian	ADJ
easat-1557	218	6	corporations	corporation	NOUN
easat-1557	218	7	:	:	PUNCT
easat-1557	218	8	the	the	DET
easat-1557	218	9	role	role	NOUN
easat-1557	218	10	of	of	ADP
easat-1557	218	11	audit	audit	NOUN
easat-1557	218	12	quality	quality	NOUN
easat-1557	218	13	,	,	PUNCT
easat-1557	218	14	audit	audit	NOUN
easat-1557	218	15	committee	committee	NOUN
easat-1557	218	16	,	,	PUNCT
easat-1557	218	17	and	and	CCONJ
easat-1557	218	18	accounting	accounting	NOUN
easat-1557	218	19	conservatism	conservatism	NOUN
easat-1557	218	20	,	,	PUNCT
easat-1557	218	21	international	international	ADJ
easat-1557	218	22	journal	journal	NOUN
easat-1557	218	23	of	of	ADP
easat-1557	218	24	revenue	revenue	NOUN
easat-1557	218	25	management	management	NOUN
easat-1557	218	26	,	,	PUNCT
easat-1557	218	27	11(3	11(3	NUM
easat-1557	218	28	)	)	PUNCT
easat-1557	218	29	.	.	PUNCT
easat-1557	219	1	[	[	X
easat-1557	219	2	5	5	NUM
easat-1557	219	3	]	]	PUNCT
easat-1557	219	4	alzeban	alzeban	NOUN
easat-1557	219	5	,	,	PUNCT
easat-1557	219	6	a.	a.	NOUN
easat-1557	219	7	(	(	PUNCT
easat-1557	219	8	2021	2021	NUM
easat-1557	219	9	)	)	PUNCT
easat-1557	219	10	.	.	PUNCT
easat-1557	220	1	internal	internal	ADJ
easat-1557	220	2	audit	audit	NOUN
easat-1557	220	3	findings	finding	NOUN
easat-1557	220	4	,	,	PUNCT
easat-1557	220	5	audit	audit	NOUN
easat-1557	220	6	committees	committee	NOUN
easat-1557	220	7	,	,	PUNCT
easat-1557	220	8	and	and	CCONJ
easat-1557	220	9	firm	firm	ADJ
easat-1557	220	10	performance	performance	NOUN
easat-1557	220	11	evidence	evidence	NOUN
easat-1557	220	12	from	from	ADP
easat-1557	220	13	uk	uk	PROPN
easat-1557	220	14	,	,	PUNCT
easat-1557	220	15	asia	asia	PROPN
easat-1557	220	16	-	-	PUNCT
easat-1557	220	17	pacific	pacific	PROPN
easat-1557	220	18	journal	journal	NOUN
easat-1557	220	19	of	of	ADP
easat-1557	220	20	accounting	accounting	NOUN
easat-1557	220	21	and	and	CCONJ
easat-1557	220	22	economics	economic	NOUN
easat-1557	220	23	.	.	PUNCT
easat-1557	221	1	[	[	X
easat-1557	221	2	6	6	NUM
easat-1557	221	3	]	]	X
easat-1557	221	4	ashfaque	ashfaque	PROPN
easat-1557	221	5	ali	ali	PROPN
easat-1557	221	6	banbhan	banbhan	PROPN
easat-1557	221	7	,	,	PUNCT
easat-1557	221	8	najia	najia	NOUN
easat-1557	221	9	shaikh	shaikh	NOUN
easat-1557	221	10	and	and	CCONJ
easat-1557	221	11	khalid	khalid	PROPN
easat-1557	221	12	hussain	hussain	PROPN
easat-1557	221	13	abbasi	abbasi	PROPN
easat-1557	221	14	(	(	PUNCT
easat-1557	221	15	2021	2021	NUM
easat-1557	221	16	)	)	PUNCT
easat-1557	221	17	.	.	PUNCT
easat-1557	222	1	presence	presence	NOUN
easat-1557	222	2	of	of	ADP
easat-1557	222	3	quality	quality	NOUN
easat-1557	222	4	of	of	ADP
easat-1557	222	5	audit	audit	NOUN
easat-1557	222	6	committee	committee	NOUN
easat-1557	222	7	and	and	CCONJ
easat-1557	222	8	organization	organization	NOUN
easat-1557	222	9	’s	’s	PART
easat-1557	222	10	monetary	monetary	ADJ
easat-1557	222	11	data	datum	NOUN
easat-1557	222	12	:	:	PUNCT
easat-1557	222	13	an	an	DET
easat-1557	222	14	in	in	ADP
easat-1557	222	15	-	-	PUNCT
easat-1557	222	16	depth	depth	NOUN
easat-1557	222	17	analysis	analysis	NOUN
easat-1557	222	18	,	,	PUNCT
easat-1557	222	19	progressive	progressive	ADJ
easat-1557	222	20	research	research	NOUN
easat-1557	222	21	journal	journal	PROPN
easat-1557	222	22	of	of	ADP
easat-1557	222	23	arts	arts	PROPN
easat-1557	222	24	&	&	CCONJ
easat-1557	222	25	humanities	humanities	PROPN
easat-1557	222	26	(	(	PUNCT
easat-1557	222	27	prjah	prjah	PROPN
easat-1557	222	28	)	)	PUNCT
easat-1557	222	29	,	,	PUNCT
easat-1557	222	30	3(1	3(1	NUM
easat-1557	222	31	)	)	PUNCT
easat-1557	222	32	.	.	PUNCT
easat-1557	223	1	[	[	X
easat-1557	223	2	7	7	NUM
easat-1557	223	3	]	]	PUNCT
easat-1557	223	4	ashraf	ashraf	NOUN
easat-1557	223	5	,	,	PUNCT
easat-1557	223	6	m.	m.	NOUN
easat-1557	223	7	,	,	PUNCT
easat-1557	223	8	michas	micha	NOUN
easat-1557	223	9	,	,	PUNCT
easat-1557	223	10	p.	p.	PROPN
easat-1557	223	11	n.	n.	PROPN
easat-1557	223	12	and	and	CCONJ
easat-1557	223	13	russomanno	russomanno	ADJ
easat-1557	223	14	,	,	PUNCT
easat-1557	223	15	d.	d.	PROPN
easat-1557	223	16	(	(	PUNCT
easat-1557	223	17	2019	2019	NUM
easat-1557	223	18	)	)	PUNCT
easat-1557	223	19	.	.	PUNCT
easat-1557	224	1	the	the	DET
easat-1557	224	2	impact	impact	NOUN
easat-1557	224	3	of	of	ADP
easat-1557	224	4	audit	audit	NOUN
easat-1557	224	5	committee	committee	NOUN
easat-1557	224	6	information	information	NOUN
easat-1557	224	7	technology	technology	NOUN
easat-1557	224	8	expertise	expertise	NOUN
easat-1557	224	9	on	on	ADP
easat-1557	224	10	the	the	DET
easat-1557	224	11	reliability	reliability	NOUN
easat-1557	224	12	and	and	CCONJ
easat-1557	224	13	timeliness	timeliness	NOUN
easat-1557	224	14	of	of	ADP
easat-1557	224	15	financial	financial	ADJ
easat-1557	224	16	reporting	reporting	NOUN
easat-1557	224	17	,	,	PUNCT
easat-1557	224	18	accounting	accounting	NOUN
easat-1557	224	19	review	review	NOUN
easat-1557	224	20	,	,	PUNCT
easat-1557	224	21	95(5	95(5	NUM
easat-1557	224	22	)	)	PUNCT
easat-1557	224	23	,	,	PUNCT
easat-1557	224	24	pp	pp	ADJ
easat-1557	224	25	.	.	PUNCT
easat-1557	225	1	23–56	23–56	NUM
easat-1557	225	2	.	.	PUNCT
easat-1557	226	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1557	226	2	2428	2428	NUM
easat-1557	226	3	edelweiss	edelweiss	PROPN
easat-1557	226	4	applied	apply	VERB
easat-1557	226	5	science	science	NOUN
easat-1557	226	6	and	and	CCONJ
easat-1557	226	7	technology	technology	NOUN
easat-1557	226	8	issn	issn	PROPN
easat-1557	226	9	:	:	PUNCT
easat-1557	226	10	2576	2576	NUM
easat-1557	226	11	-	-	SYM
easat-1557	226	12	8484	8484	NUM
easat-1557	226	13	vol	vol	NOUN
easat-1557	226	14	.	.	PROPN
easat-1557	226	15	8	8	NUM
easat-1557	226	16	,	,	PUNCT
easat-1557	226	17	no	no	INTJ
easat-1557	226	18	.	.	NOUN
easat-1557	226	19	4	4	NUM
easat-1557	226	20	:	:	PUNCT
easat-1557	226	21	2418	2418	NUM
easat-1557	226	22	-	-	SYM
easat-1557	226	23	2429	2429	NUM
easat-1557	226	24	,	,	PUNCT
easat-1557	226	25	2024	2024	NUM
easat-1557	226	26	doi	doi	NOUN
easat-1557	226	27	:	:	PUNCT
easat-1557	226	28	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	226	29	©	©	ADP
easat-1557	226	30	2024	2024	NUM
easat-1557	226	31	by	by	ADP
easat-1557	226	32	the	the	DET
easat-1557	226	33	authors	author	NOUN
easat-1557	226	34	;	;	PUNCT
easat-1557	226	35	licensee	licensee	PROPN
easat-1557	226	36	learning	learning	NOUN
easat-1557	226	37	gate	gate	NOUN
easat-1557	227	1	[	[	X
easat-1557	227	2	8	8	NUM
easat-1557	227	3	]	]	X
easat-1557	227	4	bédard	bédard	NOUN
easat-1557	227	5	,	,	PUNCT
easat-1557	227	6	j.	j.	PROPN
easat-1557	227	7	and	and	CCONJ
easat-1557	227	8	paquette	paquette	PROPN
easat-1557	227	9	,	,	PUNCT
easat-1557	227	10	s.	s.	PROPN
easat-1557	227	11	m.	m.	PROPN
easat-1557	227	12	(	(	PUNCT
easat-1557	227	13	2021	2021	NUM
easat-1557	227	14	)	)	PUNCT
easat-1557	227	15	.	.	PUNCT
easat-1557	228	1	audit	audit	NOUN
easat-1557	228	2	committee	committee	PROPN
easat-1557	228	3	financial	financial	ADJ
easat-1557	228	4	expertise	expertise	NOUN
easat-1557	228	5	,	,	PUNCT
easat-1557	228	6	litigation	litigation	NOUN
easat-1557	228	7	risk	risk	NOUN
easat-1557	228	8	,	,	PUNCT
easat-1557	228	9	and	and	CCONJ
easat-1557	228	10	auditor	auditor	NOUN
easat-1557	228	11	-	-	PUNCT
easat-1557	228	12	provided	provide	VERB
easat-1557	228	13	tax	tax	NOUN
easat-1557	228	14	services	service	NOUN
easat-1557	228	15	,	,	PUNCT
easat-1557	228	16	accounting	accounting	NOUN
easat-1557	228	17	perspectives	perspective	NOUN
easat-1557	228	18	,	,	PUNCT
easat-1557	228	19	20(1	20(1	NUM
easat-1557	228	20	)	)	PUNCT
easat-1557	228	21	,	,	PUNCT
easat-1557	228	22	pp	pp	ADP
easat-1557	228	23	.	.	PUNCT
easat-1557	229	1	7–48	7–48	NUM
easat-1557	229	2	.	.	PUNCT
easat-1557	230	1	[	[	X
easat-1557	230	2	9	9	NUM
easat-1557	230	3	]	]	SYM
easat-1557	230	4	brown	brown	NOUN
easat-1557	230	5	,	,	PUNCT
easat-1557	230	6	l.	l.	PROPN
easat-1557	230	7	d.	d.	PROPN
easat-1557	230	8	and	and	CCONJ
easat-1557	230	9	caylor	caylor	PROPN
easat-1557	230	10	,	,	PUNCT
easat-1557	230	11	m.	m.	NOUN
easat-1557	230	12	l.	l.	PROPN
easat-1557	230	13	(	(	PUNCT
easat-1557	230	14	2006	2006	NUM
easat-1557	230	15	)	)	PUNCT
easat-1557	230	16	.	.	PUNCT
easat-1557	231	1	corporate	corporate	ADJ
easat-1557	231	2	governance	governance	NOUN
easat-1557	231	3	and	and	CCONJ
easat-1557	231	4	firm	firm	ADJ
easat-1557	231	5	valuation	valuation	NOUN
easat-1557	231	6	.	.	PUNCT
easat-1557	232	1	journal	journal	PROPN
easat-1557	232	2	of	of	ADP
easat-1557	232	3	accounting	accounting	NOUN
easat-1557	232	4	and	and	CCONJ
easat-1557	232	5	public	public	ADJ
easat-1557	232	6	policy	policy	NOUN
easat-1557	232	7	,	,	PUNCT
easat-1557	232	8	25(4	25(4	NOUN
easat-1557	232	9	)	)	PUNCT
easat-1557	232	10	.	.	PUNCT
easat-1557	233	1	[	[	X
easat-1557	233	2	10	10	NUM
easat-1557	233	3	]	]	X
easat-1557	233	4	chiu	chiu	PROPN
easat-1557	233	5	,	,	PUNCT
easat-1557	233	6	j.	j.	PROPN
easat-1557	233	7	,	,	PUNCT
easat-1557	233	8	chung	chung	PROPN
easat-1557	233	9	,	,	PUNCT
easat-1557	233	10	h.	h.	PROPN
easat-1557	233	11	and	and	CCONJ
easat-1557	233	12	hung	hung	PROPN
easat-1557	233	13	,	,	PUNCT
easat-1557	233	14	s.-c	s.-c	NOUN
easat-1557	233	15	.	.	PUNCT
easat-1557	233	16	(	(	PUNCT
easat-1557	233	17	2021	2021	NUM
easat-1557	233	18	)	)	PUNCT
easat-1557	233	19	.	.	PUNCT
easat-1557	234	1	voluntary	voluntary	ADJ
easat-1557	234	2	adoption	adoption	NOUN
easat-1557	234	3	of	of	ADP
easat-1557	234	4	audit	audit	NOUN
easat-1557	234	5	committees	committee	NOUN
easat-1557	234	6	,	,	PUNCT
easat-1557	234	7	ownership	ownership	NOUN
easat-1557	234	8	structure	structure	NOUN
easat-1557	234	9	and	and	CCONJ
easat-1557	234	10	firm	firm	ADJ
easat-1557	234	11	performance	performance	NOUN
easat-1557	234	12	:	:	PUNCT
easat-1557	234	13	evidence	evidence	NOUN
easat-1557	234	14	from	from	ADP
easat-1557	234	15	taiwan	taiwan	PROPN
easat-1557	234	16	,	,	PUNCT
easat-1557	234	17	emerging	emerge	VERB
easat-1557	234	18	markets	market	NOUN
easat-1557	234	19	finance	finance	NOUN
easat-1557	234	20	and	and	CCONJ
easat-1557	234	21	trade	trade	NOUN
easat-1557	234	22	,	,	PUNCT
easat-1557	234	23	57(5	57(5	NOUN
easat-1557	234	24	)	)	PUNCT
easat-1557	234	25	,	,	PUNCT
easat-1557	234	26	pp	pp	ADP
easat-1557	234	27	.	.	PUNCT
easat-1557	235	1	1514–1542	1514–1542	NUM
easat-1557	235	2	.	.	PUNCT
easat-1557	236	1	[	[	X
easat-1557	236	2	11	11	NUM
easat-1557	236	3	]	]	PUNCT
easat-1557	236	4	compernolle	compernolle	NOUN
easat-1557	236	5	,	,	PUNCT
easat-1557	236	6	t.	t.	PROPN
easat-1557	236	7	and	and	CCONJ
easat-1557	236	8	richard	richard	PROPN
easat-1557	236	9	,	,	PUNCT
easat-1557	236	10	c.	c.	PROPN
easat-1557	236	11	(	(	PUNCT
easat-1557	236	12	2018	2018	NUM
easat-1557	236	13	)	)	PUNCT
easat-1557	236	14	.	.	PUNCT
easat-1557	237	1	the	the	DET
easat-1557	237	2	audit	audit	NOUN
easat-1557	237	3	committee	committee	NOUN
easat-1557	237	4	as	as	ADP
easat-1557	237	5	an	an	DET
easat-1557	237	6	interactive	interactive	ADJ
easat-1557	237	7	process	process	NOUN
easat-1557	237	8	:	:	PUNCT
easat-1557	237	9	insights	insight	NOUN
easat-1557	237	10	on	on	ADP
easat-1557	237	11	the	the	DET
easat-1557	237	12	ac	ac	PROPN
easat-1557	237	13	chairperson	chairperson	PROPN
easat-1557	237	14	’s	’s	PART
easat-1557	237	15	power	power	NOUN
easat-1557	237	16	,	,	PUNCT
easat-1557	237	17	european	european	ADJ
easat-1557	237	18	accounting	accounting	PROPN
easat-1557	237	19	review	review	PROPN
easat-1557	237	20	,	,	PUNCT
easat-1557	237	21	27(4	27(4	PROPN
easat-1557	237	22	)	)	PUNCT
easat-1557	237	23	,	,	PUNCT
easat-1557	237	24	pp	pp	ADJ
easat-1557	237	25	.	.	PUNCT
easat-1557	238	1	623–647	623–647	NUM
easat-1557	238	2	.	.	PUNCT
easat-1557	239	1	[	[	X
easat-1557	239	2	12	12	NUM
easat-1557	239	3	]	]	X
easat-1557	239	4	deloitte	deloitte	NOUN
easat-1557	239	5	(	(	PUNCT
easat-1557	239	6	2014	2014	NUM
easat-1557	239	7	)	)	PUNCT
easat-1557	239	8	.	.	PUNCT
easat-1557	240	1	audit	audit	NOUN
easat-1557	240	2	committee	committee	PROPN
easat-1557	240	3	resource	resource	NOUN
easat-1557	240	4	guide	guide	NOUN
easat-1557	240	5	.	.	PUNCT
easat-1557	241	1	[	[	X
easat-1557	241	2	13	13	NUM
easat-1557	241	3	]	]	PUNCT
easat-1557	241	4	drogalas	drogala	NOUN
easat-1557	241	5	,	,	PUNCT
easat-1557	241	6	g.	g.	PROPN
easat-1557	241	7	et	et	PROPN
easat-1557	241	8	al	al	PROPN
easat-1557	241	9	.	.	PROPN
easat-1557	241	10	(	(	PUNCT
easat-1557	241	11	2020	2020	NUM
easat-1557	241	12	)	)	PUNCT
easat-1557	241	13	.	.	PUNCT
easat-1557	242	1	audit	audit	NOUN
easat-1557	242	2	committee	committee	NOUN
easat-1557	242	3	and	and	CCONJ
easat-1557	242	4	factors	factor	NOUN
easat-1557	242	5	that	that	PRON
easat-1557	242	6	affect	affect	VERB
easat-1557	242	7	its	its	PRON
easat-1557	242	8	characteristics	characteristic	NOUN
easat-1557	242	9	:	:	PUNCT
easat-1557	242	10	the	the	DET
easat-1557	242	11	case	case	NOUN
easat-1557	242	12	of	of	ADP
easat-1557	242	13	greece	greece	PROPN
easat-1557	242	14	,	,	PUNCT
easat-1557	242	15	international	international	ADJ
easat-1557	242	16	journal	journal	NOUN
easat-1557	242	17	of	of	ADP
easat-1557	242	18	disclosure	disclosure	NOUN
easat-1557	242	19	and	and	CCONJ
easat-1557	242	20	governance	governance	NOUN
easat-1557	242	21	,	,	PUNCT
easat-1557	242	22	17(4	17(4	NUM
easat-1557	242	23	)	)	PUNCT
easat-1557	242	24	,	,	PUNCT
easat-1557	242	25	pp	pp	ADP
easat-1557	242	26	.	.	PUNCT
easat-1557	243	1	181–194	181–194	NUM
easat-1557	243	2	.	.	PUNCT
easat-1557	244	1	[	[	X
easat-1557	244	2	14	14	NUM
easat-1557	244	3	]	]	PUNCT
easat-1557	244	4	elad	elad	NOUN
easat-1557	244	5	,	,	PUNCT
easat-1557	244	6	f.	f.	PROPN
easat-1557	244	7	l.	l.	PROPN
easat-1557	244	8	,	,	PUNCT
easat-1557	244	9	ngan	ngan	PROPN
easat-1557	244	10	,	,	PUNCT
easat-1557	244	11	w.	w.	PROPN
easat-1557	244	12	m.	m.	NOUN
easat-1557	244	13	and	and	CCONJ
easat-1557	244	14	bongbee	bongbee	VERB
easat-1557	244	15	,	,	PUNCT
easat-1557	244	16	n.	n.	PROPN
easat-1557	244	17	s.	s.	PROPN
easat-1557	244	18	(	(	PUNCT
easat-1557	244	19	2017	2017	NUM
easat-1557	244	20	)	)	PUNCT
easat-1557	244	21	.	.	PUNCT
easat-1557	245	1	the	the	DET
easat-1557	245	2	role	role	NOUN
easat-1557	245	3	of	of	ADP
easat-1557	245	4	board	board	NOUN
easat-1557	245	5	characteristics	characteristic	NOUN
easat-1557	245	6	in	in	ADP
easat-1557	245	7	effective	effective	ADJ
easat-1557	245	8	corporate	corporate	ADJ
easat-1557	245	9	governance	governance	NOUN
easat-1557	245	10	:	:	PUNCT
easat-1557	245	11	the	the	DET
easat-1557	245	12	case	case	NOUN
easat-1557	245	13	of	of	ADP
easat-1557	245	14	airbus	airbus	PROPN
easat-1557	245	15	group	group	PROPN
easat-1557	245	16	,	,	PUNCT
easat-1557	245	17	ssrn	ssrn	PROPN
easat-1557	245	18	electronic	electronic	ADJ
easat-1557	245	19	journal	journal	NOUN
easat-1557	245	20	.	.	PUNCT
easat-1557	246	1	[	[	X
easat-1557	246	2	15	15	NUM
easat-1557	246	3	]	]	X
easat-1557	246	4	elkinawy	elkinawy	NOUN
easat-1557	246	5	,	,	PUNCT
easat-1557	246	6	s.	s.	PROPN
easat-1557	246	7	,	,	PUNCT
easat-1557	246	8	spizman	spizman	NOUN
easat-1557	246	9	,	,	PUNCT
easat-1557	246	10	j.	j.	PROPN
easat-1557	246	11	and	and	CCONJ
easat-1557	246	12	tran	tran	PROPN
easat-1557	246	13	,	,	PUNCT
easat-1557	246	14	h.	h.	PROPN
easat-1557	246	15	(	(	PUNCT
easat-1557	246	16	2021	2021	NUM
easat-1557	246	17	)	)	PUNCT
easat-1557	246	18	.	.	PUNCT
easat-1557	247	1	the	the	DET
easat-1557	247	2	effect	effect	NOUN
easat-1557	247	3	of	of	ADP
easat-1557	247	4	distracted	distracted	ADJ
easat-1557	247	5	audit	audit	NOUN
easat-1557	247	6	committee	committee	NOUN
easat-1557	247	7	members	member	NOUN
easat-1557	247	8	on	on	ADP
easat-1557	247	9	earnings	earning	NOUN
easat-1557	247	10	quality	quality	NOUN
easat-1557	247	11	,	,	PUNCT
easat-1557	247	12	review	review	NOUN
easat-1557	247	13	of	of	ADP
easat-1557	247	14	quantitative	quantitative	ADJ
easat-1557	247	15	finance	finance	NOUN
easat-1557	247	16	and	and	CCONJ
easat-1557	247	17	accounting	accounting	NOUN
easat-1557	247	18	,	,	PUNCT
easat-1557	247	19	56(3	56(3	NOUN
easat-1557	247	20	)	)	PUNCT
easat-1557	247	21	,	,	PUNCT
easat-1557	247	22	pp	pp	ADJ
easat-1557	247	23	.	.	PUNCT
easat-1557	247	24	1191–1219	1191–1219	NUM
easat-1557	247	25	.	.	PUNCT
easat-1557	248	1	[	[	X
easat-1557	248	2	16	16	NUM
easat-1557	248	3	]	]	X
easat-1557	248	4	endrawes	endrawe	NOUN
easat-1557	248	5	,	,	PUNCT
easat-1557	248	6	m.	m.	NOUN
easat-1557	248	7	et	et	PROPN
easat-1557	248	8	al	al	PROPN
easat-1557	248	9	.	.	PROPN
easat-1557	249	1	(	(	PUNCT
easat-1557	249	2	2020	2020	NUM
easat-1557	249	3	)	)	PUNCT
easat-1557	249	4	.	.	PUNCT
easat-1557	250	1	audit	audit	NOUN
easat-1557	250	2	committee	committee	NOUN
easat-1557	250	3	characteristics	characteristic	NOUN
easat-1557	250	4	and	and	CCONJ
easat-1557	250	5	financial	financial	ADJ
easat-1557	250	6	statement	statement	NOUN
easat-1557	250	7	comparability	comparability	NOUN
easat-1557	250	8	,	,	PUNCT
easat-1557	250	9	accounting	accounting	NOUN
easat-1557	250	10	and	and	CCONJ
easat-1557	250	11	finance	finance	NOUN
easat-1557	250	12	,	,	PUNCT
easat-1557	250	13	60(3	60(3	NOUN
easat-1557	250	14	)	)	PUNCT
easat-1557	250	15	,	,	PUNCT
easat-1557	250	16	pp	pp	ADP
easat-1557	250	17	.	.	PUNCT
easat-1557	251	1	2361–2395	2361–2395	NUM
easat-1557	251	2	.	.	PUNCT
easat-1557	252	1	[	[	X
easat-1557	252	2	17	17	NUM
easat-1557	252	3	]	]	X
easat-1557	252	4	erin	erin	NOUN
easat-1557	252	5	,	,	PUNCT
easat-1557	252	6	o.	o.	NOUN
easat-1557	252	7	and	and	CCONJ
easat-1557	252	8	adegboye	adegboye	PROPN
easat-1557	252	9	,	,	PUNCT
easat-1557	252	10	a.	a.	NOUN
easat-1557	252	11	(	(	PUNCT
easat-1557	252	12	2021	2021	NUM
easat-1557	252	13	)	)	PUNCT
easat-1557	252	14	.	.	PUNCT
easat-1557	253	1	do	do	VERB
easat-1557	253	2	corporate	corporate	ADJ
easat-1557	253	3	attributes	attribute	NOUN
easat-1557	253	4	impact	impact	NOUN
easat-1557	253	5	integrated	integrate	VERB
easat-1557	253	6	reporting	reporting	NOUN
easat-1557	253	7	quality	quality	NOUN
easat-1557	253	8	?	?	PUNCT
easat-1557	254	1	an	an	DET
easat-1557	254	2	empirical	empirical	ADJ
easat-1557	254	3	evidence	evidence	NOUN
easat-1557	254	4	,	,	PUNCT
easat-1557	254	5	journal	journal	NOUN
easat-1557	254	6	of	of	ADP
easat-1557	254	7	financial	financial	ADJ
easat-1557	254	8	reporting	reporting	NOUN
easat-1557	254	9	and	and	CCONJ
easat-1557	254	10	accounting	accounting	NOUN
easat-1557	254	11	.	.	PUNCT
easat-1557	255	1	[	[	X
easat-1557	255	2	18	18	NUM
easat-1557	255	3	]	]	X
easat-1557	255	4	free	free	ADJ
easat-1557	255	5	,	,	PUNCT
easat-1557	255	6	c.	c.	NOUN
easat-1557	255	7	,	,	PUNCT
easat-1557	255	8	trotman	trotman	NOUN
easat-1557	255	9	,	,	PUNCT
easat-1557	255	10	a.	a.	PROPN
easat-1557	255	11	j.	j.	PROPN
easat-1557	255	12	and	and	CCONJ
easat-1557	255	13	trotman	trotman	NOUN
easat-1557	255	14	,	,	PUNCT
easat-1557	255	15	k.	k.	PROPN
easat-1557	255	16	t.	t.	PROPN
easat-1557	255	17	(	(	PUNCT
easat-1557	255	18	2021	2021	NUM
easat-1557	255	19	)	)	PUNCT
easat-1557	255	20	.	.	PUNCT
easat-1557	256	1	how	how	SCONJ
easat-1557	256	2	audit	audit	NOUN
easat-1557	256	3	committee	committee	NOUN
easat-1557	256	4	chairs	chair	NOUN
easat-1557	256	5	address	address	VERB
easat-1557	256	6	information	information	NOUN
easat-1557	256	7	-	-	PUNCT
easat-1557	256	8	processing	processing	NOUN
easat-1557	256	9	barriers	barrier	NOUN
easat-1557	256	10	,	,	PUNCT
easat-1557	256	11	accounting	accounting	NOUN
easat-1557	256	12	review	review	NOUN
easat-1557	256	13	,	,	PUNCT
easat-1557	256	14	96(1	96(1	NUM
easat-1557	256	15	)	)	PUNCT
easat-1557	256	16	,	,	PUNCT
easat-1557	256	17	pp	pp	ADP
easat-1557	256	18	.	.	PUNCT
easat-1557	257	1	147–169	147–169	NUM
easat-1557	257	2	.	.	PUNCT
easat-1557	258	1	[	[	X
easat-1557	258	2	19	19	NUM
easat-1557	258	3	]	]	X
easat-1557	258	4	grange	grange	PROPN
easat-1557	258	5	,	,	PUNCT
easat-1557	258	6	m.	m.	NOUN
easat-1557	258	7	la	la	PROPN
easat-1557	258	8	,	,	PUNCT
easat-1557	258	9	ackers	acker	NOUN
easat-1557	258	10	,	,	PUNCT
easat-1557	258	11	b.	b.	PROPN
easat-1557	258	12	and	and	CCONJ
easat-1557	258	13	odendaal	odendaal	PROPN
easat-1557	258	14	,	,	PUNCT
easat-1557	258	15	e.	e.	PROPN
easat-1557	258	16	(	(	PUNCT
easat-1557	258	17	2021a	2021a	NUM
easat-1557	258	18	)	)	PUNCT
easat-1557	258	19	.	.	PUNCT
easat-1557	259	1	exploring	explore	VERB
easat-1557	259	2	the	the	DET
easat-1557	259	3	activities	activity	NOUN
easat-1557	259	4	of	of	ADP
easat-1557	259	5	audit	audit	NOUN
easat-1557	259	6	committees	committee	NOUN
easat-1557	259	7	to	to	PART
easat-1557	259	8	effectively	effectively	ADV
easat-1557	259	9	discharge	discharge	VERB
easat-1557	259	10	their	their	PRON
easat-1557	259	11	responsibilities	responsibility	NOUN
easat-1557	259	12	:	:	PUNCT
easat-1557	259	13	the	the	DET
easat-1557	259	14	case	case	NOUN
easat-1557	259	15	of	of	ADP
easat-1557	259	16	a	a	DET
easat-1557	259	17	small	small	ADJ
easat-1557	259	18	to	to	PART
easat-1557	259	19	medium	medium	ADJ
easat-1557	259	20	-	-	PUNCT
easat-1557	259	21	size	size	NOUN
easat-1557	259	22	publicly	publicly	ADV
easat-1557	259	23	-	-	PUNCT
easat-1557	259	24	listed	list	VERB
easat-1557	259	25	company	company	NOUN
easat-1557	259	26	,	,	PUNCT
easat-1557	259	27	international	international	ADJ
easat-1557	259	28	journal	journal	NOUN
easat-1557	259	29	of	of	ADP
easat-1557	259	30	business	business	NOUN
easat-1557	259	31	governance	governance	NOUN
easat-1557	259	32	and	and	CCONJ
easat-1557	259	33	ethics	ethic	NOUN
easat-1557	259	34	,	,	PUNCT
easat-1557	259	35	15(1	15(1	NUM
easat-1557	259	36	)	)	PUNCT
easat-1557	259	37	,	,	PUNCT
easat-1557	259	38	p.	p.	NOUN
easat-1557	259	39	38	38	NUM
easat-1557	259	40	.	.	PUNCT
easat-1557	260	1	[	[	X
easat-1557	260	2	20	20	NUM
easat-1557	260	3	]	]	X
easat-1557	260	4	grange	grange	PROPN
easat-1557	260	5	,	,	PUNCT
easat-1557	260	6	m.	m.	NOUN
easat-1557	260	7	la	la	PROPN
easat-1557	260	8	,	,	PUNCT
easat-1557	260	9	ackers	acker	NOUN
easat-1557	260	10	,	,	PUNCT
easat-1557	260	11	b.	b.	PROPN
easat-1557	260	12	and	and	CCONJ
easat-1557	260	13	odendaal	odendaal	PROPN
easat-1557	260	14	,	,	PUNCT
easat-1557	260	15	e.	e.	PROPN
easat-1557	260	16	(	(	PUNCT
easat-1557	260	17	2021b	2021b	NUM
easat-1557	260	18	)	)	PUNCT
easat-1557	260	19	.	.	PUNCT
easat-1557	261	1	the	the	DET
easat-1557	261	2	impact	impact	NOUN
easat-1557	261	3	of	of	ADP
easat-1557	261	4	the	the	DET
easat-1557	261	5	characteristics	characteristic	NOUN
easat-1557	261	6	of	of	ADP
easat-1557	261	7	audit	audit	NOUN
easat-1557	261	8	committee	committee	NOUN
easat-1557	261	9	members	member	NOUN
easat-1557	261	10	on	on	ADP
easat-1557	261	11	audit	audit	NOUN
easat-1557	261	12	committee	committee	NOUN
easat-1557	261	13	effectiveness	effectiveness	NOUN
easat-1557	261	14	,	,	PUNCT
easat-1557	261	15	global	global	ADJ
easat-1557	261	16	business	business	NOUN
easat-1557	261	17	and	and	CCONJ
easat-1557	261	18	economics	economic	NOUN
easat-1557	261	19	review	review	PROPN
easat-1557	261	20	,	,	PUNCT
easat-1557	261	21	24(4	24(4	NUM
easat-1557	261	22	)	)	PUNCT
easat-1557	261	23	,	,	PUNCT
easat-1557	261	24	p.	p.	NOUN
easat-1557	261	25	409	409	NUM
easat-1557	261	26	.	.	PUNCT
easat-1557	262	1	[	[	X
easat-1557	262	2	21	21	NUM
easat-1557	262	3	]	]	X
easat-1557	262	4	hernández	hernández	PROPN
easat-1557	262	5	-	-	PUNCT
easat-1557	262	6	trillo	trillo	PROPN
easat-1557	262	7	,	,	PUNCT
easat-1557	262	8	f.	f.	PROPN
easat-1557	262	9	,	,	PUNCT
easat-1557	262	10	pagán	pagán	PROPN
easat-1557	262	11	,	,	PUNCT
easat-1557	262	12	j.	j.	PROPN
easat-1557	262	13	a.	a.	PROPN
easat-1557	262	14	and	and	CCONJ
easat-1557	262	15	paxton	paxton	PROPN
easat-1557	262	16	,	,	PUNCT
easat-1557	262	17	j.	j.	PROPN
easat-1557	262	18	(	(	PUNCT
easat-1557	262	19	2005	2005	NUM
easat-1557	262	20	)	)	PUNCT
easat-1557	262	21	.	.	PUNCT
easat-1557	262	22	start	start	VERB
easat-1557	262	23	-	-	PUNCT
easat-1557	262	24	up	up	ADP
easat-1557	262	25	capital	capital	NOUN
easat-1557	262	26	,	,	PUNCT
easat-1557	262	27	microenterprises	microenterprise	NOUN
easat-1557	262	28	and	and	CCONJ
easat-1557	262	29	technical	technical	ADJ
easat-1557	262	30	efficiency	efficiency	NOUN
easat-1557	262	31	in	in	ADP
easat-1557	262	32	mexico	mexico	PROPN
easat-1557	262	33	,	,	PUNCT
easat-1557	262	34	review	review	NOUN
easat-1557	262	35	of	of	ADP
easat-1557	262	36	development	development	NOUN
easat-1557	262	37	economics	economic	NOUN
easat-1557	262	38	.	.	PUNCT
easat-1557	263	1	[	[	X
easat-1557	263	2	22	22	NUM
easat-1557	263	3	]	]	PUNCT
easat-1557	263	4	javeed	javeed	NOUN
easat-1557	263	5	,	,	PUNCT
easat-1557	263	6	s.	s.	PROPN
easat-1557	263	7	a.	a.	PROPN
easat-1557	263	8	et	et	PROPN
easat-1557	263	9	al	al	PROPN
easat-1557	263	10	.	.	PROPN
easat-1557	263	11	(	(	PUNCT
easat-1557	263	12	2021	2021	NUM
easat-1557	263	13	)	)	PUNCT
easat-1557	263	14	.	.	PUNCT
easat-1557	264	1	conceptualizing	conceptualize	VERB
easat-1557	264	2	the	the	DET
easat-1557	264	3	moderating	moderate	VERB
easat-1557	264	4	role	role	NOUN
easat-1557	264	5	of	of	ADP
easat-1557	264	6	ceo	ceo	NOUN
easat-1557	264	7	power	power	NOUN
easat-1557	264	8	and	and	CCONJ
easat-1557	264	9	ownership	ownership	NOUN
easat-1557	264	10	concentration	concentration	NOUN
easat-1557	264	11	in	in	ADP
easat-1557	264	12	the	the	DET
easat-1557	264	13	relationship	relationship	NOUN
easat-1557	264	14	between	between	ADP
easat-1557	264	15	audit	audit	NOUN
easat-1557	264	16	committee	committee	NOUN
easat-1557	264	17	and	and	CCONJ
easat-1557	264	18	firm	firm	ADJ
easat-1557	264	19	performance	performance	NOUN
easat-1557	264	20	:	:	PUNCT
easat-1557	264	21	empirical	empirical	ADJ
easat-1557	264	22	evidence	evidence	NOUN
easat-1557	264	23	from	from	ADP
easat-1557	264	24	pakistan	pakistan	PROPN
easat-1557	264	25	,	,	PUNCT
easat-1557	264	26	sustainability	sustainability	NOUN
easat-1557	264	27	(	(	PUNCT
easat-1557	264	28	switzerland	switzerland	PROPN
easat-1557	264	29	)	)	PUNCT
easat-1557	264	30	,	,	PUNCT
easat-1557	264	31	13(11	13(11	NUM
easat-1557	264	32	)	)	PUNCT
easat-1557	264	33	.	.	PUNCT
easat-1557	265	1	[	[	X
easat-1557	265	2	23	23	NUM
easat-1557	265	3	]	]	X
easat-1557	265	4	jensen	jensen	PROPN
easat-1557	265	5	,	,	PUNCT
easat-1557	265	6	m.	m.	PROPN
easat-1557	265	7	c.	c.	PROPN
easat-1557	265	8	and	and	CCONJ
easat-1557	265	9	meckling	meckling	PROPN
easat-1557	265	10	,	,	PUNCT
easat-1557	265	11	w.	w.	PROPN
easat-1557	265	12	h.	h.	PROPN
easat-1557	265	13	(	(	PUNCT
easat-1557	265	14	1976	1976	NUM
easat-1557	265	15	)	)	PUNCT
easat-1557	265	16	.	.	PUNCT
easat-1557	266	1	theory	theory	NOUN
easat-1557	266	2	of	of	ADP
easat-1557	266	3	the	the	DET
easat-1557	266	4	firm	firm	NOUN
easat-1557	266	5	:	:	PUNCT
easat-1557	266	6	managerial	managerial	ADJ
easat-1557	266	7	behavior	behavior	NOUN
easat-1557	266	8	,	,	PUNCT
easat-1557	266	9	agency	agency	NOUN
easat-1557	266	10	costs	cost	NOUN
easat-1557	266	11	and	and	CCONJ
easat-1557	266	12	ownership	ownership	NOUN
easat-1557	266	13	structure	structure	NOUN
easat-1557	266	14	,	,	PUNCT
easat-1557	266	15	journal	journal	NOUN
easat-1557	266	16	of	of	ADP
easat-1557	266	17	financial	financial	ADJ
easat-1557	266	18	economics	economic	NOUN
easat-1557	266	19	,	,	PUNCT
easat-1557	266	20	3(4	3(4	NUM
easat-1557	266	21	)	)	PUNCT
easat-1557	266	22	.	.	PUNCT
easat-1557	267	1	[	[	X
easat-1557	267	2	24	24	NUM
easat-1557	267	3	]	]	X
easat-1557	267	4	jerry	jerry	NOUN
easat-1557	267	5	,	,	PUNCT
easat-1557	267	6	m.	m.	NOUN
easat-1557	267	7	and	and	CCONJ
easat-1557	267	8	saidu	saidu	PROPN
easat-1557	267	9	,	,	PUNCT
easat-1557	267	10	s.	s.	PROPN
easat-1557	267	11	(	(	PUNCT
easat-1557	267	12	2018	2018	NUM
easat-1557	267	13	)	)	PUNCT
easat-1557	267	14	.	.	PUNCT
easat-1557	268	1	the	the	DET
easat-1557	268	2	impact	impact	NOUN
easat-1557	268	3	of	of	ADP
easat-1557	268	4	audit	audit	NOUN
easat-1557	268	5	firm	firm	ADJ
easat-1557	268	6	size	size	NOUN
easat-1557	268	7	on	on	ADP
easat-1557	268	8	financial	financial	ADJ
easat-1557	268	9	reporting	reporting	NOUN
easat-1557	268	10	quality	quality	NOUN
easat-1557	268	11	of	of	ADP
easat-1557	268	12	listed	list	VERB
easat-1557	268	13	insurance	insurance	NOUN
easat-1557	268	14	companies	company	NOUN
easat-1557	268	15	in	in	ADP
easat-1557	268	16	nigeria	nigeria	PROPN
easat-1557	268	17	,	,	PUNCT
easat-1557	268	18	iranian	iranian	ADJ
easat-1557	268	19	journal	journal	PROPN
easat-1557	268	20	of	of	ADP
easat-1557	268	21	accounting	accounting	NOUN
easat-1557	268	22	,	,	PUNCT
easat-1557	268	23	auditing	auditing	NOUN
easat-1557	268	24	&	&	CCONJ
easat-1557	268	25	finance	finance	NOUN
easat-1557	268	26	,	,	PUNCT
easat-1557	268	27	2(1	2(1	NUM
easat-1557	268	28	)	)	PUNCT
easat-1557	268	29	.	.	PUNCT
easat-1557	269	1	[	[	X
easat-1557	269	2	25	25	NUM
easat-1557	269	3	]	]	X
easat-1557	269	4	khoo	khoo	PROPN
easat-1557	269	5	,	,	PUNCT
easat-1557	269	6	e.	e.	PROPN
easat-1557	269	7	s.	s.	PROPN
easat-1557	269	8	,	,	PUNCT
easat-1557	269	9	lim	lim	PROPN
easat-1557	269	10	,	,	PUNCT
easat-1557	269	11	y.	y.	PROPN
easat-1557	269	12	and	and	CCONJ
easat-1557	269	13	monroe	monroe	PROPN
easat-1557	269	14	,	,	PUNCT
easat-1557	269	15	g.	g.	PROPN
easat-1557	269	16	s.	s.	PROPN
easat-1557	269	17	(	(	PUNCT
easat-1557	269	18	2020	2020	NUM
easat-1557	269	19	)	)	PUNCT
easat-1557	269	20	.	.	PUNCT
easat-1557	270	1	audit	audit	NOUN
easat-1557	270	2	committee	committee	NOUN
easat-1557	270	3	members	member	NOUN
easat-1557	270	4	’	’	PART
easat-1557	270	5	reputation	reputation	NOUN
easat-1557	270	6	incentives	incentive	NOUN
easat-1557	270	7	and	and	CCONJ
easat-1557	270	8	their	their	PRON
easat-1557	270	9	effectiveness	effectiveness	NOUN
easat-1557	270	10	in	in	ADP
easat-1557	270	11	monitoring	monitor	VERB
easat-1557	270	12	the	the	DET
easat-1557	270	13	financial	financial	ADJ
easat-1557	270	14	reporting	reporting	NOUN
easat-1557	270	15	process	process	NOUN
easat-1557	270	16	,	,	PUNCT
easat-1557	270	17	abacus	abacus	PROPN
easat-1557	270	18	,	,	PUNCT
easat-1557	270	19	56(3	56(3	NOUN
easat-1557	270	20	)	)	PUNCT
easat-1557	270	21	,	,	PUNCT
easat-1557	270	22	pp	pp	ADP
easat-1557	270	23	.	.	PUNCT
easat-1557	271	1	348–406	348–406	NUM
easat-1557	271	2	.	.	PUNCT
easat-1557	272	1	[	[	X
easat-1557	272	2	26	26	NUM
easat-1557	272	3	]	]	PUNCT
easat-1557	272	4	komal	komal	PROPN
easat-1557	272	5	,	,	PUNCT
easat-1557	272	6	b.	b.	PROPN
easat-1557	272	7	et	et	PROPN
easat-1557	272	8	al	al	PROPN
easat-1557	272	9	.	.	PROPN
easat-1557	272	10	(	(	PUNCT
easat-1557	272	11	2021	2021	NUM
easat-1557	272	12	)	)	PUNCT
easat-1557	272	13	.	.	PUNCT
easat-1557	273	1	age	age	NOUN
easat-1557	273	2	diversity	diversity	NOUN
easat-1557	273	3	of	of	ADP
easat-1557	273	4	audit	audit	NOUN
easat-1557	273	5	committee	committee	NOUN
easat-1557	273	6	financial	financial	ADJ
easat-1557	273	7	experts	expert	NOUN
easat-1557	273	8	,	,	PUNCT
easat-1557	273	9	ownership	ownership	NOUN
easat-1557	273	10	structure	structure	NOUN
easat-1557	273	11	and	and	CCONJ
easat-1557	273	12	earnings	earning	NOUN
easat-1557	273	13	management	management	NOUN
easat-1557	273	14	:	:	PUNCT
easat-1557	273	15	evidence	evidence	NOUN
easat-1557	273	16	from	from	ADP
easat-1557	273	17	china	china	PROPN
easat-1557	273	18	,	,	PUNCT
easat-1557	273	19	international	international	ADJ
easat-1557	273	20	journal	journal	NOUN
easat-1557	273	21	of	of	ADP
easat-1557	273	22	finance	finance	NOUN
easat-1557	273	23	and	and	CCONJ
easat-1557	273	24	economics	economic	NOUN
easat-1557	273	25	.	.	PUNCT
easat-1557	274	1	[	[	X
easat-1557	274	2	27	27	NUM
easat-1557	274	3	]	]	X
easat-1557	274	4	kpmg	kpmg	PROPN
easat-1557	274	5	’s	’s	PART
easat-1557	274	6	audit	audit	PROPN
easat-1557	274	7	committee	committee	PROPN
easat-1557	274	8	institute	institute	PROPN
easat-1557	274	9	(	(	PUNCT
easat-1557	274	10	2017	2017	NUM
easat-1557	274	11	)	)	PUNCT
easat-1557	274	12	,	,	PUNCT
easat-1557	274	13	audit	audit	NOUN
easat-1557	274	14	committee	committee	NOUN
easat-1557	274	15	guide	guide	NOUN
easat-1557	274	16	.	.	PUNCT
easat-1557	275	1	[	[	X
easat-1557	275	2	28	28	NUM
easat-1557	275	3	]	]	X
easat-1557	275	4	lynn	lynn	PROPN
easat-1557	275	5	,	,	PUNCT
easat-1557	275	6	s.	s.	PROPN
easat-1557	275	7	a.	a.	PROPN
easat-1557	275	8	(	(	PUNCT
easat-1557	275	9	1985	1985	NUM
easat-1557	275	10	)	)	PUNCT
easat-1557	275	11	.	.	PUNCT
easat-1557	276	1	audit	audit	NOUN
easat-1557	276	2	committees	committee	NOUN
easat-1557	276	3	in	in	ADP
easat-1557	276	4	review	review	NOUN
easat-1557	276	5	:	:	PUNCT
easat-1557	276	6	their	their	PRON
easat-1557	276	7	impact	impact	NOUN
easat-1557	276	8	on	on	ADP
easat-1557	276	9	the	the	DET
easat-1557	276	10	cpa	cpa	NOUN
easat-1557	276	11	selection	selection	NOUN
easat-1557	276	12	process	process	NOUN
easat-1557	276	13	,	,	PUNCT
easat-1557	276	14	ohio	ohio	PROPN
easat-1557	276	15	cpa	cpa	PROPN
easat-1557	276	16	journal	journal	PROPN
easat-1557	276	17	,	,	PUNCT
easat-1557	276	18	44(2	44(2	NOUN
easat-1557	276	19	)	)	PUNCT
easat-1557	276	20	,	,	PUNCT
easat-1557	276	21	pp	pp	PROPN
easat-1557	276	22	.	.	PUNCT
easat-1557	277	1	9–16	9–16	NOUN
easat-1557	277	2	.	.	PUNCT
easat-1557	278	1	[	[	X
easat-1557	278	2	29	29	NUM
easat-1557	278	3	]	]	X
easat-1557	278	4	mohammad	mohammad	PROPN
easat-1557	278	5	dakhlallh	dakhlallh	PROPN
easat-1557	278	6	et	et	PROPN
easat-1557	278	7	al	al	PROPN
easat-1557	278	8	.	.	PROPN
easat-1557	279	1	(	(	PUNCT
easat-1557	279	2	2021	2021	NUM
easat-1557	279	3	)	)	PUNCT
easat-1557	279	4	.	.	PUNCT
easat-1557	280	1	the	the	DET
easat-1557	280	2	moderate	moderate	ADJ
easat-1557	280	3	effect	effect	NOUN
easat-1557	280	4	of	of	ADP
easat-1557	280	5	audit	audit	NOUN
easat-1557	280	6	committee	committee	NOUN
easat-1557	280	7	independence	independence	NOUN
easat-1557	280	8	on	on	ADP
easat-1557	280	9	the	the	DET
easat-1557	280	10	board	board	NOUN
easat-1557	280	11	structure	structure	NOUN
easat-1557	280	12	and	and	CCONJ
easat-1557	280	13	real	real	ADJ
easat-1557	280	14	earnings	earning	NOUN
easat-1557	280	15	management	management	NOUN
easat-1557	280	16	:	:	PUNCT
easat-1557	280	17	evidence	evidence	NOUN
easat-1557	280	18	from	from	ADP
easat-1557	280	19	jordan	jordan	PROPN
easat-1557	280	20	,	,	PUNCT
easat-1557	280	21	journal	journal	NOUN
easat-1557	280	22	of	of	ADP
easat-1557	280	23	contemporary	contemporary	ADJ
easat-1557	280	24	issues	issue	NOUN
easat-1557	280	25	in	in	ADP
easat-1557	280	26	business	business	NOUN
easat-1557	280	27	and	and	CCONJ
easat-1557	280	28	government	government	NOUN
easat-1557	280	29	,	,	PUNCT
easat-1557	280	30	27(02	27(02	NUM
easat-1557	280	31	)	)	PUNCT
easat-1557	280	32	.	.	PUNCT
easat-1557	281	1	[	[	X
easat-1557	281	2	30	30	NUM
easat-1557	281	3	]	]	X
easat-1557	281	4	olalere	olalere	ADV
easat-1557	281	5	,	,	PUNCT
easat-1557	281	6	t.	t.	PROPN
easat-1557	281	7	(	(	PUNCT
easat-1557	281	8	2012	2012	NUM
easat-1557	281	9	)	)	PUNCT
easat-1557	281	10	.	.	PUNCT
easat-1557	282	1	methodology	methodology	NOUN
easat-1557	282	2	in	in	ADP
easat-1557	282	3	accounting	accounting	NOUN
easat-1557	282	4	research	research	NOUN
easat-1557	282	5	:	:	PUNCT
easat-1557	282	6	a	a	DET
easat-1557	282	7	critique	critique	NOUN
easat-1557	282	8	of	of	ADP
easat-1557	282	9	taxonomy	taxonomy	NOUN
easat-1557	282	10	,	,	PUNCT
easat-1557	282	11	ssrn	ssrn	PROPN
easat-1557	282	12	electronic	electronic	ADJ
easat-1557	282	13	journal	journal	NOUN
easat-1557	282	14	.	.	PUNCT
easat-1557	283	1	[	[	X
easat-1557	283	2	31	31	NUM
easat-1557	283	3	]	]	X
easat-1557	283	4	paul	paul	PROPN
easat-1557	283	5	collier	collier	PROPN
easat-1557	283	6	(	(	PUNCT
easat-1557	283	7	1992	1992	NUM
easat-1557	283	8	)	)	PUNCT
easat-1557	283	9	.	.	PUNCT
easat-1557	284	1	audit	audit	NOUN
easat-1557	284	2	committees	committee	NOUN
easat-1557	284	3	in	in	ADP
easat-1557	284	4	large	large	ADJ
easat-1557	284	5	uk	uk	PROPN
easat-1557	284	6	companies	company	NOUN
easat-1557	284	7	.	.	PUNCT
easat-1557	285	1	research	research	NOUN
easat-1557	285	2	board	board	NOUN
easat-1557	285	3	of	of	ADP
easat-1557	285	4	the	the	DET
easat-1557	285	5	institue	institue	NOUN
easat-1557	285	6	of	of	ADP
easat-1557	285	7	chartered	charter	VERB
easat-1557	285	8	accountants	accountant	NOUN
easat-1557	285	9	in	in	ADP
easat-1557	285	10	england	england	PROPN
easat-1557	285	11	and	and	CCONJ
easat-1557	285	12	wales	wale	NOUN
easat-1557	285	13	.	.	PUNCT
easat-1557	286	1	[	[	X
easat-1557	286	2	32	32	NUM
easat-1557	286	3	]	]	X
easat-1557	286	4	pricewaterhousecoopers	pricewaterhousecooper	NOUN
easat-1557	286	5	(	(	PUNCT
easat-1557	286	6	pwc	pwc	PROPN
easat-1557	286	7	)	)	PUNCT
easat-1557	286	8	(	(	PUNCT
easat-1557	286	9	2018	2018	NUM
easat-1557	286	10	)	)	PUNCT
easat-1557	286	11	.	.	PUNCT
easat-1557	286	12	audit	audit	NOUN
easat-1557	286	13	committee	committee	NOUN
easat-1557	286	14	guide	guide	NOUN
easat-1557	286	15	.	.	PUNCT
easat-1557	287	1	[	[	X
easat-1557	287	2	33	33	NUM
easat-1557	287	3	]	]	X
easat-1557	287	4	pucheta	pucheta	NOUN
easat-1557	287	5	-	-	PUNCT
easat-1557	287	6	martínez	martínez	NOUN
easat-1557	287	7	,	,	PUNCT
easat-1557	287	8	m.	m.	NOUN
easat-1557	287	9	c.	c.	PROPN
easat-1557	287	10	and	and	CCONJ
easat-1557	287	11	de	de	PROPN
easat-1557	287	12	fuentes	fuentes	PROPN
easat-1557	287	13	,	,	PUNCT
easat-1557	287	14	c.	c.	PROPN
easat-1557	287	15	(	(	PUNCT
easat-1557	287	16	2007	2007	NUM
easat-1557	287	17	)	)	PUNCT
easat-1557	287	18	.	.	PUNCT
easat-1557	288	1	the	the	DET
easat-1557	288	2	impact	impact	NOUN
easat-1557	288	3	of	of	ADP
easat-1557	288	4	audit	audit	NOUN
easat-1557	288	5	committee	committee	NOUN
easat-1557	288	6	characteristics	characteristic	NOUN
easat-1557	288	7	on	on	ADP
easat-1557	288	8	the	the	DET
easat-1557	288	9	enhancement	enhancement	NOUN
easat-1557	288	10	of	of	ADP
easat-1557	288	11	the	the	DET
easat-1557	288	12	quality	quality	NOUN
easat-1557	288	13	of	of	ADP
easat-1557	288	14	financial	financial	ADJ
easat-1557	288	15	reporting	reporting	NOUN
easat-1557	288	16	:	:	PUNCT
easat-1557	288	17	an	an	DET
easat-1557	288	18	empirical	empirical	ADJ
easat-1557	288	19	study	study	NOUN
easat-1557	288	20	in	in	ADP
easat-1557	288	21	the	the	DET
easat-1557	288	22	spanish	spanish	ADJ
easat-1557	288	23	context	context	NOUN
easat-1557	288	24	,	,	PUNCT
easat-1557	288	25	corporate	corporate	ADJ
easat-1557	288	26	governance	governance	NOUN
easat-1557	288	27	:	:	PUNCT
easat-1557	288	28	an	an	DET
easat-1557	288	29	international	international	ADJ
easat-1557	288	30	review	review	NOUN
easat-1557	288	31	,	,	PUNCT
easat-1557	288	32	15(6	15(6	NUM
easat-1557	288	33	)	)	PUNCT
easat-1557	288	34	.	.	PUNCT
easat-1557	289	1	[	[	X
easat-1557	289	2	34	34	NUM
easat-1557	289	3	]	]	X
easat-1557	289	4	vietnam	vietnam	PROPN
easat-1557	289	5	national	national	PROPN
easat-1557	289	6	party	party	PROPN
easat-1557	289	7	congress	congress	PROPN
easat-1557	289	8	(	(	PUNCT
easat-1557	289	9	2020	2020	NUM
easat-1557	289	10	)	)	PUNCT
easat-1557	289	11	.	.	PUNCT
easat-1557	290	1	corporate	corporate	ADJ
easat-1557	290	2	law	law	NOUN
easat-1557	290	3	.	.	PUNCT
easat-1557	291	1	[	[	X
easat-1557	291	2	35	35	NUM
easat-1557	291	3	]	]	PUNCT
easat-1557	291	4	raimo	raimo	NOUN
easat-1557	291	5	,	,	PUNCT
easat-1557	291	6	n.	n.	PROPN
easat-1557	291	7	et	et	PROPN
easat-1557	291	8	al	al	PROPN
easat-1557	291	9	.	.	PROPN
easat-1557	292	1	(	(	PUNCT
easat-1557	292	2	2021	2021	NUM
easat-1557	292	3	)	)	PUNCT
easat-1557	292	4	.	.	PUNCT
easat-1557	293	1	do	do	AUX
easat-1557	293	2	audit	audit	NOUN
easat-1557	293	3	committee	committee	NOUN
easat-1557	293	4	attributes	attribute	VERB
easat-1557	293	5	influence	influence	NOUN
easat-1557	293	6	integrated	integrate	VERB
easat-1557	293	7	reporting	reporting	NOUN
easat-1557	293	8	quality	quality	NOUN
easat-1557	293	9	?	?	PUNCT
easat-1557	294	1	an	an	DET
easat-1557	294	2	agency	agency	NOUN
easat-1557	294	3	theory	theory	NOUN
easat-1557	294	4	viewpoint	viewpoint	NOUN
easat-1557	294	5	,	,	PUNCT
easat-1557	294	6	business	business	NOUN
easat-1557	294	7	strategy	strategy	NOUN
easat-1557	294	8	and	and	CCONJ
easat-1557	294	9	the	the	DET
easat-1557	294	10	environment	environment	NOUN
easat-1557	294	11	,	,	PUNCT
easat-1557	294	12	30(1	30(1	NUM
easat-1557	294	13	)	)	PUNCT
easat-1557	294	14	,	,	PUNCT
easat-1557	294	15	pp	pp	ADJ
easat-1557	294	16	.	.	PUNCT
easat-1557	295	1	522–534	522–534	NUM
easat-1557	295	2	.	.	PUNCT
easat-1557	296	1	[	[	X
easat-1557	296	2	36	36	NUM
easat-1557	296	3	]	]	X
easat-1557	296	4	rani	rani	NOUN
easat-1557	296	5	,	,	PUNCT
easat-1557	296	6	a.	a.	NOUN
easat-1557	296	7	(	(	PUNCT
easat-1557	296	8	2018	2018	NUM
easat-1557	296	9	)	)	PUNCT
easat-1557	296	10	.	.	PUNCT
easat-1557	297	1	audit	audit	NOUN
easat-1557	297	2	committee	committee	NOUN
easat-1557	297	3	effectiveness	effectiveness	NOUN
easat-1557	297	4	:	:	PUNCT
easat-1557	297	5	relationship	relationship	NOUN
easat-1557	297	6	between	between	ADP
easat-1557	297	7	audit	audit	NOUN
easat-1557	297	8	committee	committee	NOUN
easat-1557	297	9	characteristics	characteristic	NOUN
easat-1557	297	10	and	and	CCONJ
easat-1557	297	11	audit	audit	NOUN
easat-1557	297	12	fees	fee	NOUN
easat-1557	297	13	and	and	CCONJ
easat-1557	297	14	non	non	ADJ
easat-1557	297	15	-	-	ADJ
easat-1557	297	16	audit	audit	ADJ
easat-1557	297	17	service	service	NOUN
easat-1557	297	18	fees	fee	NOUN
easat-1557	297	19	,	,	PUNCT
easat-1557	297	20	journal	journal	NOUN
easat-1557	297	21	of	of	ADP
easat-1557	297	22	commerce	commerce	PROPN
easat-1557	297	23	and	and	CCONJ
easat-1557	297	24	accounting	accounting	NOUN
easat-1557	297	25	research	research	NOUN
easat-1557	297	26	,	,	PUNCT
easat-1557	297	27	7(3	7(3	NUM
easat-1557	297	28	)	)	PUNCT
easat-1557	297	29	.	.	PUNCT
easat-1557	298	1	[	[	X
easat-1557	298	2	37	37	NUM
easat-1557	298	3	]	]	X
easat-1557	298	4	setiawan	setiawan	PROPN
easat-1557	298	5	,	,	PUNCT
easat-1557	298	6	d.	d.	PROPN
easat-1557	298	7	et	et	PROPN
easat-1557	298	8	al	al	PROPN
easat-1557	298	9	.	.	PROPN
easat-1557	298	10	(	(	PUNCT
easat-1557	298	11	2020	2020	NUM
easat-1557	298	12	)	)	PUNCT
easat-1557	298	13	.	.	PUNCT
easat-1557	299	1	the	the	DET
easat-1557	299	2	effect	effect	NOUN
easat-1557	299	3	of	of	ADP
easat-1557	299	4	audit	audit	NOUN
easat-1557	299	5	committee	committee	NOUN
easat-1557	299	6	characteristics	characteristic	NOUN
easat-1557	299	7	on	on	ADP
easat-1557	299	8	earnings	earning	NOUN
easat-1557	299	9	management	management	NOUN
easat-1557	299	10	:	:	PUNCT
easat-1557	299	11	the	the	DET
easat-1557	299	12	case	case	NOUN
easat-1557	299	13	of	of	ADP
easat-1557	299	14	indonesia	indonesia	PROPN
easat-1557	299	15	,	,	PUNCT
easat-1557	299	16	afro	afro	NOUN
easat-1557	299	17	-	-	PUNCT
easat-1557	299	18	asian	asian	ADJ
easat-1557	299	19	journal	journal	NOUN
easat-1557	299	20	of	of	ADP
easat-1557	299	21	finance	finance	NOUN
easat-1557	299	22	and	and	CCONJ
easat-1557	299	23	accounting	accounting	NOUN
easat-1557	299	24	,	,	PUNCT
easat-1557	299	25	pp	pp	ADJ
easat-1557	299	26	.	.	PUNCT
easat-1557	300	1	447–463	447–463	NUM
easat-1557	300	2	.	.	PUNCT
easat-1557	301	1	[	[	X
easat-1557	301	2	38	38	NUM
easat-1557	301	3	]	]	SYM
easat-1557	301	4	soyemi	soyemi	NOUN
easat-1557	301	5	,	,	PUNCT
easat-1557	301	6	k.	k.	PROPN
easat-1557	301	7	a.	a.	PROPN
easat-1557	301	8	and	and	CCONJ
easat-1557	301	9	olawale	olawale	PROPN
easat-1557	301	10	,	,	PUNCT
easat-1557	301	11	l.	l.	PROPN
easat-1557	301	12	s.	s.	PROPN
easat-1557	301	13	(	(	PUNCT
easat-1557	301	14	2019	2019	NUM
easat-1557	301	15	)	)	PUNCT
easat-1557	301	16	.	.	PUNCT
easat-1557	302	1	firm	firm	ADJ
easat-1557	302	2	characteristics	characteristic	NOUN
easat-1557	302	3	and	and	CCONJ
easat-1557	302	4	financial	financial	ADJ
easat-1557	302	5	reporting	reporting	NOUN
easat-1557	302	6	quality	quality	NOUN
easat-1557	302	7	:	:	PUNCT
easat-1557	302	8	evidence	evidence	NOUN
easat-1557	302	9	from	from	ADP
easat-1557	302	10	nonfinancial	nonfinancial	ADJ
easat-1557	302	11	firms	firm	NOUN
easat-1557	302	12	in	in	ADP
easat-1557	302	13	nigeria	nigeria	PROPN
easat-1557	302	14	,	,	PUNCT
easat-1557	302	15	international	international	ADJ
easat-1557	302	16	journal	journal	NOUN
easat-1557	302	17	of	of	ADP
easat-1557	302	18	economics	economic	NOUN
easat-1557	302	19	.	.	PUNCT
easat-1557	303	1	2429	2429	NUM
easat-1557	303	2	edelweiss	edelweiss	PROPN
easat-1557	303	3	applied	apply	VERB
easat-1557	303	4	science	science	NOUN
easat-1557	303	5	and	and	CCONJ
easat-1557	303	6	technology	technology	NOUN
easat-1557	303	7	issn	issn	PROPN
easat-1557	303	8	:	:	PUNCT
easat-1557	303	9	2576	2576	NUM
easat-1557	303	10	-	-	SYM
easat-1557	303	11	8484	8484	NUM
easat-1557	303	12	vol	vol	NOUN
easat-1557	303	13	.	.	PROPN
easat-1557	303	14	8	8	NUM
easat-1557	303	15	,	,	PUNCT
easat-1557	303	16	no	no	INTJ
easat-1557	303	17	.	.	NOUN
easat-1557	303	18	4	4	NUM
easat-1557	303	19	:	:	PUNCT
easat-1557	303	20	2418	2418	NUM
easat-1557	303	21	-	-	SYM
easat-1557	303	22	2429	2429	NUM
easat-1557	303	23	,	,	PUNCT
easat-1557	303	24	2024	2024	NUM
easat-1557	303	25	doi	doi	NOUN
easat-1557	303	26	:	:	PUNCT
easat-1557	303	27	10.55214/25768484.v8i4.1557	10.55214/25768484.v8i4.1557	PROPN
easat-1557	303	28	©	©	ADP
easat-1557	303	29	2024	2024	NUM
easat-1557	303	30	by	by	ADP
easat-1557	303	31	the	the	DET
easat-1557	303	32	authors	author	NOUN
easat-1557	303	33	;	;	PUNCT
easat-1557	303	34	licensee	licensee	PROPN
easat-1557	303	35	learning	learning	NOUN
easat-1557	303	36	gate	gate	NOUN
easat-1557	304	1	[	[	X
easat-1557	304	2	39	39	NUM
easat-1557	304	3	]	]	X
easat-1557	304	4	spence	spence	NOUN
easat-1557	304	5	,	,	PUNCT
easat-1557	304	6	m.	m.	NOUN
easat-1557	304	7	and	and	CCONJ
easat-1557	304	8	zeckhauser	zeckhauser	PROPN
easat-1557	304	9	,	,	PUNCT
easat-1557	304	10	r.	r.	PROPN
easat-1557	304	11	(	(	PUNCT
easat-1557	304	12	1978	1978	NUM
easat-1557	304	13	)	)	PUNCT
easat-1557	304	14	.	.	PUNCT
easat-1557	305	1	insurance	insurance	NOUN
easat-1557	305	2	,	,	PUNCT
easat-1557	305	3	information	information	NOUN
easat-1557	305	4	,	,	PUNCT
easat-1557	305	5	and	and	CCONJ
easat-1557	305	6	individual	individual	ADJ
easat-1557	305	7	action	action	NOUN
easat-1557	305	8	,	,	PUNCT
easat-1557	305	9	uncertainty	uncertainty	NOUN
easat-1557	305	10	in	in	ADP
easat-1557	305	11	economics	economic	NOUN
easat-1557	305	12	.	.	PUNCT
easat-1557	306	1	[	[	X
easat-1557	306	2	40	40	NUM
easat-1557	306	3	]	]	PUNCT
easat-1557	306	4	ud	ud	AUX
easat-1557	306	5	din	din	PROPN
easat-1557	306	6	,	,	PUNCT
easat-1557	306	7	n.	n.	PROPN
easat-1557	306	8	et	et	PROPN
easat-1557	306	9	al	al	PROPN
easat-1557	306	10	.	.	PROPN
easat-1557	306	11	(	(	PUNCT
easat-1557	306	12	2021	2021	NUM
easat-1557	306	13	)	)	PUNCT
easat-1557	306	14	.	.	PUNCT
easat-1557	307	1	gender	gender	NOUN
easat-1557	307	2	diversity	diversity	NOUN
easat-1557	307	3	in	in	ADP
easat-1557	307	4	the	the	DET
easat-1557	307	5	audit	audit	NOUN
easat-1557	307	6	committee	committee	NOUN
easat-1557	307	7	and	and	CCONJ
easat-1557	307	8	the	the	DET
easat-1557	307	9	efficiency	efficiency	NOUN
easat-1557	307	10	of	of	ADP
easat-1557	307	11	internal	internal	ADJ
easat-1557	307	12	control	control	NOUN
easat-1557	307	13	and	and	CCONJ
easat-1557	307	14	financial	financial	ADJ
easat-1557	307	15	reporting	reporting	NOUN
easat-1557	307	16	quality	quality	NOUN
easat-1557	307	17	,	,	PUNCT
easat-1557	307	18	economic	economic	ADJ
easat-1557	307	19	research	research	NOUN
easat-1557	307	20	-	-	PUNCT
easat-1557	307	21	ekonomska	ekonomska	ADJ
easat-1557	307	22	istrazivanja	istrazivanja	NOUN
easat-1557	307	23	,	,	PUNCT
easat-1557	307	24	34(1	34(1	NUM
easat-1557	307	25	)	)	PUNCT
easat-1557	307	26	,	,	PUNCT
easat-1557	307	27	pp	pp	ADP
easat-1557	307	28	.	.	PUNCT
easat-1557	308	1	1170–1189	1170–1189	NUM
easat-1557	308	2	.	.	PUNCT
easat-1557	309	1	[	[	X
easat-1557	309	2	41	41	NUM
easat-1557	309	3	]	]	PUNCT
easat-1557	309	4	weickgenannt	weickgenannt	NOUN
easat-1557	309	5	,	,	PUNCT
easat-1557	309	6	a.	a.	PROPN
easat-1557	309	7	b.	b.	PROPN
easat-1557	309	8	,	,	PUNCT
easat-1557	309	9	hermanson	hermanson	PROPN
easat-1557	309	10	,	,	PUNCT
easat-1557	309	11	d.	d.	PROPN
easat-1557	309	12	r.	r.	PROPN
easat-1557	309	13	and	and	CCONJ
easat-1557	309	14	sharma	sharma	PROPN
easat-1557	309	15	,	,	PUNCT
easat-1557	309	16	v.	v.	PROPN
easat-1557	309	17	d.	d.	PROPN
easat-1557	309	18	(	(	PUNCT
easat-1557	309	19	2021	2021	NUM
easat-1557	309	20	)	)	PUNCT
easat-1557	309	21	.	.	PUNCT
easat-1557	310	1	how	how	SCONJ
easat-1557	310	2	u.s	u.s	PROPN
easat-1557	310	3	.	.	PROPN
easat-1557	310	4	audit	audit	NOUN
easat-1557	310	5	committees	committee	NOUN
easat-1557	310	6	oversee	oversee	VERB
easat-1557	310	7	internal	internal	ADJ
easat-1557	310	8	control	control	NOUN
easat-1557	310	9	over	over	ADP
easat-1557	310	10	financial	financial	ADJ
easat-1557	310	11	reporting	reporting	NOUN
easat-1557	310	12	,	,	PUNCT
easat-1557	310	13	international	international	ADJ
easat-1557	310	14	journal	journal	NOUN
easat-1557	310	15	of	of	ADP
easat-1557	310	16	auditing	auditing	NOUN
easat-1557	310	17	,	,	PUNCT
easat-1557	310	18	25(1	25(1	NUM
easat-1557	310	19	)	)	PUNCT
easat-1557	310	20	,	,	PUNCT
easat-1557	310	21	pp	pp	ADP
easat-1557	310	22	.	.	PUNCT
easat-1557	311	1	233–248	233–248	NUM
easat-1557	311	2	.	.	PUNCT
easat-1557	312	1	[	[	X
easat-1557	312	2	42	42	NUM
easat-1557	312	3	]	]	X
easat-1557	312	4	zaid	zaid	PROPN
easat-1557	312	5	alkilani	alkilani	PROPN
easat-1557	312	6	,	,	PUNCT
easat-1557	312	7	s.	s.	PROPN
easat-1557	312	8	(	(	PUNCT
easat-1557	312	9	2019	2019	NUM
easat-1557	312	10	)	)	PUNCT
easat-1557	312	11	.	.	PUNCT
easat-1557	313	1	the	the	DET
easat-1557	313	2	influence	influence	NOUN
easat-1557	313	3	of	of	ADP
easat-1557	313	4	audit	audit	NOUN
easat-1557	313	5	committee	committee	NOUN
easat-1557	313	6	characteristics	characteristic	NOUN
easat-1557	313	7	on	on	ADP
easat-1557	313	8	modified	modified	ADJ
easat-1557	313	9	audit	audit	NOUN
easat-1557	313	10	opinion	opinion	NOUN
easat-1557	313	11	in	in	ADP
easat-1557	313	12	jordan	jordan	PROPN
easat-1557	313	13	,	,	PUNCT
easat-1557	313	14	journal	journal	NOUN
easat-1557	313	15	of	of	ADP
easat-1557	313	16	finance	finance	NOUN
easat-1557	313	17	and	and	CCONJ
easat-1557	313	18	accounting	accounting	NOUN
easat-1557	313	19	,	,	PUNCT
easat-1557	313	20	7(3	7(3	NUM
easat-1557	313	21	)	)	PUNCT
easat-1557	313	22	.	.	PUNCT