id	sid	tid	token	lemma	pos
easat-2029	1	1	edelweiss	edelweiss	PROPN
easat-2029	1	2	applied	apply	VERB
easat-2029	1	3	science	science	NOUN
easat-2029	1	4	and	and	CCONJ
easat-2029	1	5	technology	technology	NOUN
easat-2029	1	6	issn	issn	PROPN
easat-2029	1	7	:	:	PUNCT
easat-2029	1	8	2576	2576	NUM
easat-2029	1	9	-	-	SYM
easat-2029	1	10	8484	8484	NUM
easat-2029	1	11	vol	vol	NOUN
easat-2029	1	12	.	.	PROPN
easat-2029	1	13	8	8	NUM
easat-2029	1	14	,	,	PUNCT
easat-2029	1	15	no	no	INTJ
easat-2029	1	16	.	.	NOUN
easat-2029	1	17	6	6	NUM
easat-2029	1	18	,	,	PUNCT
easat-2029	1	19	124	124	NUM
easat-2029	1	20	-	-	SYM
easat-2029	1	21	133	133	NUM
easat-2029	1	22	2024	2024	NUM
easat-2029	1	23	publisher	publisher	NOUN
easat-2029	1	24	:	:	PUNCT
easat-2029	1	25	learning	learn	VERB
easat-2029	1	26	gate	gate	NOUN
easat-2029	1	27	doi	doi	PROPN
easat-2029	1	28	:	:	PUNCT
easat-2029	1	29	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	1	30	©	©	PROPN
easat-2029	1	31	2024	2024	NUM
easat-2029	1	32	by	by	ADP
easat-2029	1	33	the	the	DET
easat-2029	1	34	authors	author	NOUN
easat-2029	1	35	;	;	PUNCT
easat-2029	1	36	licensee	licensee	PROPN
easat-2029	1	37	learning	learning	NOUN
easat-2029	1	38	gate	gate	NOUN
easat-2029	1	39	©	©	PROPN
easat-2029	1	40	2024	2024	NUM
easat-2029	1	41	by	by	ADP
easat-2029	1	42	the	the	DET
easat-2029	1	43	authors	author	NOUN
easat-2029	1	44	;	;	PUNCT
easat-2029	1	45	licensee	licensee	PROPN
easat-2029	1	46	learning	learn	VERB
easat-2029	1	47	gate	gate	NOUN
easat-2029	1	48	*	*	PUNCT
easat-2029	1	49	correspondence	correspondence	NOUN
easat-2029	1	50	:	:	PUNCT
easat-2029	1	51	murad.ali@usim.edu.my	murad.ali@usim.edu.my	PROPN
easat-2029	1	52	review	review	NOUN
easat-2029	1	53	of	of	ADP
easat-2029	1	54	the	the	DET
easat-2029	1	55	literature	literature	NOUN
easat-2029	1	56	related	relate	VERB
easat-2029	1	57	to	to	PART
easat-2029	1	58	audit	audit	VERB
easat-2029	1	59	quality	quality	NOUN
easat-2029	1	60	and	and	CCONJ
easat-2029	1	61	integrated	integrated	ADJ
easat-2029	1	62	reporting	reporting	NOUN
easat-2029	1	63	quality	quality	NOUN
easat-2029	1	64	in	in	ADP
easat-2029	1	65	jordanian	jordanian	ADJ
easat-2029	1	66	companies	company	NOUN
easat-2029	1	67	baker	baker	PROPN
easat-2029	1	68	akram	akram	PROPN
easat-2029	1	69	falah	falah	PROPN
easat-2029	1	70	jarah1,2	jarah1,2	PROPN
easat-2029	1	71	,	,	PUNCT
easat-2029	1	72	abdul	abdul	PROPN
easat-2029	1	73	razzak	razzak	PROPN
easat-2029	1	74	alshehadeh3	alshehadeh3	PROPN
easat-2029	1	75	,	,	PUNCT
easat-2029	1	76	murad	murad	PROPN
easat-2029	1	77	ali	ali	PROPN
easat-2029	1	78	ahmad	ahmad	PROPN
easat-2029	1	79	al	al	PROPN
easat-2029	1	80	-	-	PROPN
easat-2029	1	81	zaqeba4	zaqeba4	PROPN
easat-2029	1	82	*	*	PROPN
easat-2029	1	83	,	,	PUNCT
easat-2029	1	84	fuad	fuad	PROPN
easat-2029	1	85	a.	a.	PROPN
easat-2029	1	86	al	al	PROPN
easat-2029	1	87	-	-	PROPN
easat-2029	1	88	bataineh5	bataineh5	PROPN
easat-2029	1	89	,	,	PUNCT
easat-2029	1	90	haneen	haneen	PROPN
easat-2029	1	91	a.	a.	PROPN
easat-2029	1	92	al	al	PROPN
easat-2029	1	93	-	-	PUNCT
easat-2029	1	94	khawaja6,7,8	khawaja6,7,8	NOUN
easat-2029	1	95	1faculty	1faculty	NUM
easat-2029	1	96	of	of	ADP
easat-2029	1	97	business	business	NOUN
easat-2029	1	98	,	,	PUNCT
easat-2029	1	99	department	department	NOUN
easat-2029	1	100	of	of	ADP
easat-2029	1	101	accounting	accounting	PROPN
easat-2029	1	102	,	,	PUNCT
easat-2029	1	103	ajloun	ajloun	ADJ
easat-2029	1	104	national	national	ADJ
easat-2029	1	105	university	university	NOUN
easat-2029	1	106	;	;	PUNCT
easat-2029	1	107	dr.baker@aau.edu.jo	dr.baker@aau.edu.jo	PROPN
easat-2029	1	108	(	(	PUNCT
easat-2029	1	109	b.k.f.g	b.k.f.g	PROPN
easat-2029	1	110	.	.	PUNCT
easat-2029	1	111	)	)	PUNCT
easat-2029	2	1	2faculty	2faculty	NUM
easat-2029	2	2	of	of	ADP
easat-2029	2	3	business	business	NOUN
easat-2029	2	4	,	,	PUNCT
easat-2029	2	5	amman	amman	PROPN
easat-2029	2	6	arab	arab	PROPN
easat-2029	2	7	university	university	PROPN
easat-2029	2	8	,	,	PUNCT
easat-2029	2	9	jordan	jordan	PROPN
easat-2029	2	10	.	.	PROPN
easat-2029	3	1	3faculty	3faculty	NUM
easat-2029	3	2	of	of	ADP
easat-2029	3	3	business	business	NOUN
easat-2029	3	4	,	,	PUNCT
easat-2029	3	5	al	al	PROPN
easat-2029	3	6	-	-	PROPN
easat-2029	3	7	zaytoonah	zaytoonah	PROPN
easat-2029	3	8	university	university	PROPN
easat-2029	3	9	of	of	ADP
easat-2029	3	10	jordan	jordan	PROPN
easat-2029	3	11	,	,	PUNCT
easat-2029	3	12	amman	amman	PROPN
easat-2029	3	13	,	,	PUNCT
easat-2029	3	14	11733	11733	NUM
easat-2029	3	15	,	,	PUNCT
easat-2029	3	16	jordan	jordan	PROPN
easat-2029	3	17	.	.	PUNCT
easat-2029	4	1	4faculty	4faculty	NUM
easat-2029	4	2	of	of	ADP
easat-2029	4	3	economics	economic	NOUN
easat-2029	4	4	and	and	CCONJ
easat-2029	4	5	muamalat	muamalat	NOUN
easat-2029	4	6	(	(	PUNCT
easat-2029	4	7	fem	fem	PROPN
easat-2029	4	8	)	)	PUNCT
easat-2029	4	9	,	,	PUNCT
easat-2029	4	10	universiti	universiti	PROPN
easat-2029	4	11	sains	sain	VERB
easat-2029	4	12	islam	islam	PROPN
easat-2029	4	13	malaysia	malaysia	PROPN
easat-2029	4	14	(	(	PUNCT
easat-2029	4	15	usim	usim	PROPN
easat-2029	4	16	)	)	PUNCT
easat-2029	4	17	.	.	PUNCT
easat-2029	5	1	nilai	nilai	PROPN
easat-2029	5	2	,	,	PUNCT
easat-2029	5	3	negeri	negeri	PROPN
easat-2029	5	4	sembilan	sembilan	PROPN
easat-2029	5	5	,	,	PUNCT
easat-2029	5	6	malaysia	malaysia	PROPN
easat-2029	5	7	;	;	PUNCT
easat-2029	5	8	murad.ali@usim.edu.my	murad.ali@usim.edu.my	PROPN
easat-2029	5	9	(	(	PUNCT
easat-2029	5	10	m.a.a.a.z	m.a.a.a.z	PROPN
easat-2029	5	11	.	.	PUNCT
easat-2029	5	12	)	)	PUNCT
easat-2029	5	13	.	.	PUNCT
easat-2029	6	1	5department	5department	NUM
easat-2029	6	2	of	of	ADP
easat-2029	6	3	civil	civil	ADJ
easat-2029	6	4	engineering	engineering	NOUN
easat-2029	6	5	,	,	PUNCT
easat-2029	6	6	faculty	faculty	NOUN
easat-2029	6	7	of	of	ADP
easat-2029	6	8	engineering	engineering	PROPN
easat-2029	6	9	,	,	PUNCT
easat-2029	6	10	al	al	PROPN
easat-2029	6	11	-	-	PUNCT
easat-2029	6	12	al	al	PROPN
easat-2029	6	13	bayt	bayt	PROPN
easat-2029	6	14	university	university	NOUN
easat-2029	6	15	,	,	PUNCT
easat-2029	6	16	mafraq	mafraq	NOUN
easat-2029	6	17	25113	25113	NUM
easat-2029	6	18	,	,	PUNCT
easat-2029	6	19	jordan	jordan	PROPN
easat-2029	6	20	;	;	PUNCT
easat-2029	6	21	fuad@aabu.edu.jo	fuad@aabu.edu.jo	ADJ
easat-2029	6	22	(	(	PUNCT
easat-2029	6	23	f.a.a.b	f.a.a.b	PROPN
easat-2029	6	24	.	.	PROPN
easat-2029	6	25	)	)	PUNCT
easat-2029	6	26	.	.	PUNCT
easat-2029	7	1	6department	6department	NUM
easat-2029	7	2	of	of	ADP
easat-2029	7	3	financial	financial	ADJ
easat-2029	7	4	technology	technology	NOUN
easat-2029	7	5	and	and	CCONJ
easat-2029	7	6	banking	banking	NOUN
easat-2029	7	7	,	,	PUNCT
easat-2029	7	8	faculty	faculty	NOUN
easat-2029	7	9	of	of	ADP
easat-2029	7	10	business	business	NOUN
easat-2029	7	11	,	,	PUNCT
easat-2029	7	12	ajloun	ajloun	ADJ
easat-2029	7	13	national	national	ADJ
easat-2029	7	14	university	university	PROPN
easat-2029	7	15	,	,	PUNCT
easat-2029	7	16	ajloun	ajloun	PROPN
easat-2029	7	17	,	,	PUNCT
easat-2029	7	18	jordan	jordan	PROPN
easat-2029	7	19	.	.	PUNCT
easat-2029	8	1	7jadara	7jadara	NUM
easat-2029	8	2	research	research	NOUN
easat-2029	8	3	center	center	NOUN
easat-2029	8	4	,	,	PUNCT
easat-2029	8	5	jadara	jadara	PROPN
easat-2029	8	6	university	university	PROPN
easat-2029	8	7	,	,	PUNCT
easat-2029	8	8	irbid	irbid	PROPN
easat-2029	8	9	,	,	PUNCT
easat-2029	8	10	jordan	jordan	PROPN
easat-2029	8	11	.	.	PUNCT
easat-2029	9	1	8applied	8applied	NUM
easat-2029	9	2	science	science	NOUN
easat-2029	9	3	research	research	NOUN
easat-2029	9	4	center	center	NOUN
easat-2029	9	5	,	,	PUNCT
easat-2029	9	6	applied	apply	VERB
easat-2029	9	7	science	science	NOUN
easat-2029	9	8	private	private	ADJ
easat-2029	9	9	university	university	NOUN
easat-2029	9	10	,	,	PUNCT
easat-2029	9	11	amman	amman	PROPN
easat-2029	9	12	,	,	PUNCT
easat-2029	9	13	jordan	jordan	PROPN
easat-2029	9	14	;	;	PUNCT
easat-2029	9	15	h.alkhawaja@anu.edu.jo	h.alkhawaja@anu.edu.jo	PROPN
easat-2029	9	16	(	(	PUNCT
easat-2029	9	17	h.a.a.k	h.a.a.k	PROPN
easat-2029	9	18	.	.	PUNCT
easat-2029	9	19	)	)	PUNCT
easat-2029	9	20	.	.	PUNCT
easat-2029	10	1	abstract	abstract	ADJ
easat-2029	10	2	:	:	PUNCT
easat-2029	10	3	audit	audit	NOUN
easat-2029	10	4	quality	quality	NOUN
easat-2029	10	5	is	be	AUX
easat-2029	10	6	a	a	DET
easat-2029	10	7	key	key	ADJ
easat-2029	10	8	element	element	NOUN
easat-2029	10	9	in	in	ADP
easat-2029	10	10	improving	improve	VERB
easat-2029	10	11	transparency	transparency	NOUN
easat-2029	10	12	and	and	CCONJ
easat-2029	10	13	credibility	credibility	NOUN
easat-2029	10	14	in	in	ADP
easat-2029	10	15	integrated	integrated	ADJ
easat-2029	10	16	reporting	reporting	NOUN
easat-2029	10	17	.	.	PUNCT
easat-2029	11	1	integrated	integrate	VERB
easat-2029	11	2	reporting	reporting	NOUN
easat-2029	11	3	is	be	AUX
easat-2029	11	4	of	of	ADP
easat-2029	11	5	great	great	ADJ
easat-2029	11	6	interest	interest	NOUN
easat-2029	11	7	to	to	PART
easat-2029	11	8	audit	audit	VERB
easat-2029	11	9	firms	firm	NOUN
easat-2029	11	10	and	and	CCONJ
easat-2029	11	11	their	their	PRON
easat-2029	11	12	stakeholders	stakeholder	NOUN
easat-2029	11	13	worldwide	worldwide	ADV
easat-2029	11	14	.	.	PUNCT
easat-2029	12	1	this	this	DET
easat-2029	12	2	interest	interest	NOUN
easat-2029	12	3	stems	stem	VERB
easat-2029	12	4	from	from	ADP
easat-2029	12	5	the	the	DET
easat-2029	12	6	key	key	ADJ
easat-2029	12	7	role	role	NOUN
easat-2029	12	8	auditors	auditor	NOUN
easat-2029	12	9	play	play	VERB
easat-2029	12	10	in	in	ADP
easat-2029	12	11	enhancing	enhance	VERB
easat-2029	12	12	corporate	corporate	ADJ
easat-2029	12	13	reporting	reporting	NOUN
easat-2029	12	14	.	.	PUNCT
easat-2029	13	1	therefore	therefore	ADV
easat-2029	13	2	,	,	PUNCT
easat-2029	13	3	this	this	DET
easat-2029	13	4	study	study	NOUN
easat-2029	13	5	aims	aim	VERB
easat-2029	13	6	to	to	PART
easat-2029	13	7	fill	fill	VERB
easat-2029	13	8	the	the	DET
easat-2029	13	9	gap	gap	NOUN
easat-2029	13	10	in	in	ADP
easat-2029	13	11	the	the	DET
easat-2029	13	12	literature	literature	NOUN
easat-2029	13	13	by	by	ADP
easat-2029	13	14	investigating	investigate	VERB
easat-2029	13	15	the	the	DET
easat-2029	13	16	role	role	NOUN
easat-2029	13	17	of	of	ADP
easat-2029	13	18	audit	audit	NOUN
easat-2029	13	19	quality	quality	NOUN
easat-2029	13	20	and	and	CCONJ
easat-2029	13	21	integrated	integrated	ADJ
easat-2029	13	22	reporting	reporting	NOUN
easat-2029	13	23	quality	quality	NOUN
easat-2029	13	24	in	in	ADP
easat-2029	13	25	jordanian	jordanian	ADJ
easat-2029	13	26	companies	company	NOUN
easat-2029	13	27	.	.	PUNCT
easat-2029	14	1	as	as	ADP
easat-2029	14	2	a	a	DET
easat-2029	14	3	result	result	NOUN
easat-2029	14	4	,	,	PUNCT
easat-2029	14	5	companies	company	NOUN
easat-2029	14	6	bear	bear	VERB
easat-2029	14	7	increasing	increase	VERB
easat-2029	14	8	responsibility	responsibility	NOUN
easat-2029	14	9	when	when	SCONJ
easat-2029	14	10	preparing	prepare	VERB
easat-2029	14	11	integrated	integrated	ADJ
easat-2029	14	12	reports	report	NOUN
easat-2029	14	13	and	and	CCONJ
easat-2029	14	14	must	must	AUX
easat-2029	14	15	undergo	undergo	VERB
easat-2029	14	16	rigorous	rigorous	ADJ
easat-2029	14	17	auditing	auditing	NOUN
easat-2029	14	18	to	to	PART
easat-2029	14	19	detect	detect	VERB
easat-2029	14	20	errors	error	NOUN
easat-2029	14	21	and	and	CCONJ
easat-2029	14	22	fraud	fraud	NOUN
easat-2029	14	23	.	.	PUNCT
easat-2029	15	1	therefore	therefore	ADV
easat-2029	15	2	,	,	PUNCT
easat-2029	15	3	companies	company	NOUN
easat-2029	15	4	in	in	ADP
easat-2029	15	5	jordan	jordan	PROPN
easat-2029	15	6	rely	rely	VERB
easat-2029	15	7	heavily	heavily	ADV
easat-2029	15	8	on	on	ADP
easat-2029	15	9	audit	audit	NOUN
easat-2029	15	10	quality	quality	NOUN
easat-2029	15	11	through	through	ADP
easat-2029	15	12	factors	factor	NOUN
easat-2029	15	13	related	relate	VERB
easat-2029	15	14	to	to	ADP
easat-2029	15	15	auditors	auditor	NOUN
easat-2029	15	16	’	’	PART
easat-2029	15	17	independence	independence	NOUN
easat-2029	15	18	,	,	PUNCT
easat-2029	15	19	professional	professional	ADJ
easat-2029	15	20	experience	experience	NOUN
easat-2029	15	21	,	,	PUNCT
easat-2029	15	22	and	and	CCONJ
easat-2029	15	23	adherence	adherence	NOUN
easat-2029	15	24	to	to	ADP
easat-2029	15	25	international	international	ADJ
easat-2029	15	26	auditing	auditing	NOUN
easat-2029	15	27	standards	standard	NOUN
easat-2029	15	28	.	.	PUNCT
easat-2029	16	1	good	good	ADJ
easat-2029	16	2	auditing	auditing	NOUN
easat-2029	16	3	enhances	enhance	VERB
easat-2029	16	4	the	the	DET
easat-2029	16	5	effectiveness	effectiveness	NOUN
easat-2029	16	6	of	of	ADP
easat-2029	16	7	corporate	corporate	ADJ
easat-2029	16	8	governance	governance	NOUN
easat-2029	16	9	,	,	PUNCT
easat-2029	16	10	which	which	PRON
easat-2029	16	11	positively	positively	ADV
easat-2029	16	12	impacts	impact	VERB
easat-2029	16	13	financial	financial	ADJ
easat-2029	16	14	stability	stability	NOUN
easat-2029	16	15	and	and	CCONJ
easat-2029	16	16	companies	company	NOUN
easat-2029	16	17	’	’	PART
easat-2029	16	18	reputation	reputation	NOUN
easat-2029	16	19	in	in	ADP
easat-2029	16	20	the	the	DET
easat-2029	16	21	market	market	NOUN
easat-2029	16	22	.	.	PUNCT
easat-2029	17	1	therefore	therefore	ADV
easat-2029	17	2	,	,	PUNCT
easat-2029	17	3	companies	company	NOUN
easat-2029	17	4	that	that	PRON
easat-2029	17	5	adopt	adopt	VERB
easat-2029	17	6	these	these	DET
easat-2029	17	7	reports	report	NOUN
easat-2029	17	8	achieve	achieve	VERB
easat-2029	17	9	better	well	ADJ
easat-2029	17	10	performance	performance	NOUN
easat-2029	17	11	in	in	ADP
easat-2029	17	12	the	the	DET
easat-2029	17	13	market	market	NOUN
easat-2029	17	14	,	,	PUNCT
easat-2029	17	15	increase	increase	VERB
easat-2029	17	16	customer	customer	NOUN
easat-2029	17	17	loyalty	loyalty	NOUN
easat-2029	17	18	,	,	PUNCT
easat-2029	17	19	and	and	CCONJ
easat-2029	17	20	improve	improve	VERB
easat-2029	17	21	their	their	PRON
easat-2029	17	22	reputation	reputation	NOUN
easat-2029	17	23	in	in	ADP
easat-2029	17	24	the	the	DET
easat-2029	17	25	global	global	ADJ
easat-2029	17	26	regulatory	regulatory	ADJ
easat-2029	17	27	environment	environment	NOUN
easat-2029	17	28	.	.	PUNCT
easat-2029	18	1	keywords	keyword	NOUN
easat-2029	18	2	:	:	PUNCT
easat-2029	18	3	audit	audit	NOUN
easat-2029	18	4	quality	quality	NOUN
easat-2029	18	5	,	,	PUNCT
easat-2029	18	6	integrated	integrate	VERB
easat-2029	18	7	reporting	reporting	NOUN
easat-2029	18	8	quality	quality	NOUN
easat-2029	18	9	in	in	ADP
easat-2029	18	10	jordanian	jordanian	ADJ
easat-2029	18	11	companies	company	NOUN
easat-2029	18	12	.	.	PUNCT
easat-2029	19	1	1	1	X
easat-2029	19	2	.	.	X
easat-2029	19	3	introduction	introduction	NOUN
easat-2029	19	4	the	the	DET
easat-2029	19	5	auditor	auditor	NOUN
easat-2029	19	6	plays	play	VERB
easat-2029	19	7	a	a	DET
easat-2029	19	8	major	major	ADJ
easat-2029	19	9	and	and	CCONJ
easat-2029	19	10	important	important	ADJ
easat-2029	19	11	role	role	NOUN
easat-2029	19	12	in	in	ADP
easat-2029	19	13	the	the	DET
easat-2029	19	14	business	business	NOUN
easat-2029	19	15	environment	environment	NOUN
easat-2029	19	16	,	,	PUNCT
easat-2029	19	17	especially	especially	ADV
easat-2029	19	18	in	in	ADP
easat-2029	19	19	companies	company	NOUN
easat-2029	19	20	,	,	PUNCT
easat-2029	19	21	as	as	SCONJ
easat-2029	19	22	many	many	ADJ
easat-2029	19	23	parties	party	NOUN
easat-2029	19	24	rely	rely	VERB
easat-2029	19	25	on	on	ADP
easat-2029	19	26	the	the	DET
easat-2029	19	27	useful	useful	ADJ
easat-2029	19	28	services	service	NOUN
easat-2029	19	29	the	the	DET
easat-2029	19	30	auditor	auditor	NOUN
easat-2029	19	31	provides	provide	VERB
easat-2029	19	32	in	in	ADP
easat-2029	19	33	making	make	VERB
easat-2029	19	34	decisions	decision	NOUN
easat-2029	19	35	(	(	PUNCT
easat-2029	19	36	al	al	PROPN
easat-2029	19	37	-	-	PUNCT
easat-2029	19	38	olimat	olimat	PROPN
easat-2029	19	39	&	&	CCONJ
easat-2029	19	40	al	al	PROPN
easat-2029	19	41	shbail	shbail	PROPN
easat-2029	19	42	,	,	PUNCT
easat-2029	19	43	2021	2021	NUM
easat-2029	19	44	)	)	PUNCT
easat-2029	19	45	.	.	PUNCT
easat-2029	20	1	auditors	auditor	NOUN
easat-2029	20	2	who	who	PRON
easat-2029	20	3	specialize	specialize	VERB
easat-2029	20	4	in	in	ADP
easat-2029	20	5	a	a	DET
easat-2029	20	6	particular	particular	ADJ
easat-2029	20	7	field	field	NOUN
easat-2029	20	8	are	be	AUX
easat-2029	20	9	called	call	VERB
easat-2029	20	10	specialized	specialized	ADJ
easat-2029	20	11	auditors	auditor	NOUN
easat-2029	20	12	,	,	PUNCT
easat-2029	20	13	as	as	SCONJ
easat-2029	20	14	auditors	auditor	NOUN
easat-2029	20	15	work	work	VERB
easat-2029	20	16	to	to	PART
easat-2029	20	17	improve	improve	VERB
easat-2029	20	18	their	their	PRON
easat-2029	20	19	expertise	expertise	NOUN
easat-2029	20	20	in	in	ADP
easat-2029	20	21	a	a	DET
easat-2029	20	22	particular	particular	ADJ
easat-2029	20	23	sector	sector	NOUN
easat-2029	20	24	by	by	ADP
easat-2029	20	25	learning	learn	VERB
easat-2029	20	26	more	more	ADJ
easat-2029	20	27	about	about	ADP
easat-2029	20	28	the	the	DET
easat-2029	20	29	unique	unique	ADJ
easat-2029	20	30	features	feature	NOUN
easat-2029	20	31	of	of	ADP
easat-2029	20	32	their	their	PRON
easat-2029	20	33	clients	client	NOUN
easat-2029	20	34	(	(	PUNCT
easat-2029	20	35	alazzam	alazzam	NOUN
easat-2029	20	36	et	et	PROPN
easat-2029	20	37	al	al	PROPN
easat-2029	20	38	.	.	PROPN
easat-2029	20	39	,	,	PUNCT
easat-2029	20	40	2024a	2024a	NUM
easat-2029	20	41	)	)	PUNCT
easat-2029	20	42	.	.	PUNCT
easat-2029	21	1	therefore	therefore	ADV
easat-2029	21	2	,	,	PUNCT
easat-2029	21	3	the	the	DET
easat-2029	21	4	availability	availability	NOUN
easat-2029	21	5	of	of	ADP
easat-2029	21	6	experience	experience	NOUN
easat-2029	21	7	for	for	ADP
easat-2029	21	8	auditors	auditor	NOUN
easat-2029	21	9	provides	provide	VERB
easat-2029	21	10	excellent	excellent	ADJ
easat-2029	21	11	opportunities	opportunity	NOUN
easat-2029	21	12	to	to	PART
easat-2029	21	13	conduct	conduct	VERB
easat-2029	21	14	high	high	ADJ
easat-2029	21	15	-	-	PUNCT
easat-2029	21	16	quality	quality	NOUN
easat-2029	21	17	audits	audits	NOUN
easat-2029	21	18	for	for	ADP
easat-2029	21	19	many	many	ADJ
easat-2029	21	20	companies	company	NOUN
easat-2029	21	21	,	,	PUNCT
easat-2029	21	22	so	so	SCONJ
easat-2029	21	23	that	that	SCONJ
easat-2029	21	24	auditors	auditor	NOUN
easat-2029	21	25	are	be	AUX
easat-2029	21	26	better	well	ADV
easat-2029	21	27	equipped	equip	VERB
easat-2029	21	28	to	to	PART
easat-2029	21	29	use	use	VERB
easat-2029	21	30	auditing	auditing	NOUN
easat-2029	21	31	techniques	technique	NOUN
easat-2029	21	32	to	to	PART
easat-2029	21	33	detect	detect	VERB
easat-2029	21	34	any	any	DET
easat-2029	21	35	fraud	fraud	NOUN
easat-2029	21	36	and	and	CCONJ
easat-2029	21	37	improve	improve	VERB
easat-2029	21	38	the	the	DET
easat-2029	21	39	quality	quality	NOUN
easat-2029	21	40	of	of	ADP
easat-2029	21	41	audits	audits	NOUN
easat-2029	21	42	(	(	PUNCT
easat-2029	21	43	al	al	PROPN
easat-2029	21	44	-	-	PUNCT
easat-2029	21	45	tamimi	tamimi	PROPN
easat-2029	21	46	,	,	PUNCT
easat-2029	21	47	et	et	PROPN
easat-2029	21	48	al	al	PROPN
easat-2029	21	49	.	.	PROPN
easat-2029	21	50	,	,	PUNCT
easat-2029	21	51	2023	2023	NUM
easat-2029	21	52	)	)	PUNCT
easat-2029	21	53	now	now	ADV
easat-2029	21	54	,	,	PUNCT
easat-2029	21	55	the	the	DET
easat-2029	21	56	auditor	auditor	NOUN
easat-2029	21	57	's	's	PART
easat-2029	21	58	report	report	NOUN
easat-2029	21	59	provides	provide	VERB
easat-2029	21	60	more	more	ADV
easat-2029	21	61	reliable	reliable	ADJ
easat-2029	21	62	financial	financial	ADJ
easat-2029	21	63	information	information	NOUN
easat-2029	21	64	,	,	PUNCT
easat-2029	21	65	which	which	PRON
easat-2029	21	66	leads	lead	VERB
easat-2029	21	67	to	to	ADP
easat-2029	21	68	more	more	ADJ
easat-2029	21	69	foreign	foreign	ADJ
easat-2029	21	70	investment	investment	NOUN
easat-2029	21	71	and	and	CCONJ
easat-2029	21	72	better	well	ADJ
easat-2029	21	73	economic	economic	ADJ
easat-2029	21	74	results	result	NOUN
easat-2029	21	75	(	(	PUNCT
easat-2029	21	76	alharasis	alharasis	NOUN
easat-2029	21	77	et	et	PROPN
easat-2029	21	78	al	al	PROPN
easat-2029	21	79	.	.	PROPN
easat-2029	21	80	,	,	PUNCT
easat-2029	21	81	2023	2023	NUM
easat-2029	21	82	)	)	PUNCT
easat-2029	21	83	.	.	PUNCT
easat-2029	22	1	therefore	therefore	ADV
easat-2029	22	2	,	,	PUNCT
easat-2029	22	3	auditing	auditing	NOUN
easat-2029	22	4	plays	play	VERB
easat-2029	22	5	an	an	DET
easat-2029	22	6	important	important	ADJ
easat-2029	22	7	role	role	NOUN
easat-2029	22	8	in	in	ADP
easat-2029	22	9	helping	help	VERB
easat-2029	22	10	companies	company	NOUN
easat-2029	22	11	identify	identify	VERB
easat-2029	22	12	,	,	PUNCT
easat-2029	22	13	examine	examine	VERB
easat-2029	22	14	,	,	PUNCT
easat-2029	22	15	and	and	CCONJ
easat-2029	22	16	assess	assess	VERB
easat-2029	22	17	risks	risk	NOUN
easat-2029	22	18	within	within	ADP
easat-2029	22	19	their	their	PRON
easat-2029	22	20	companies	company	NOUN
easat-2029	22	21	,	,	PUNCT
easat-2029	22	22	provide	provide	VERB
easat-2029	22	23	guidance	guidance	NOUN
easat-2029	22	24	on	on	ADP
easat-2029	22	25	financial	financial	ADJ
easat-2029	22	26	planning	planning	NOUN
easat-2029	22	27	,	,	PUNCT
easat-2029	22	28	and	and	CCONJ
easat-2029	22	29	ensure	ensure	VERB
easat-2029	22	30	that	that	SCONJ
easat-2029	22	31	there	there	PRON
easat-2029	22	32	is	be	VERB
easat-2029	22	33	a	a	DET
easat-2029	22	34	sound	sound	ADJ
easat-2029	22	35	structure	structure	NOUN
easat-2029	22	36	and	and	CCONJ
easat-2029	22	37	process	process	NOUN
easat-2029	22	38	for	for	ADP
easat-2029	22	39	identifying	identify	VERB
easat-2029	22	40	and	and	CCONJ
easat-2029	22	41	managing	manage	VERB
easat-2029	22	42	risks	risk	NOUN
easat-2029	22	43	(	(	PUNCT
easat-2029	22	44	agustina	agustina	X
easat-2029	22	45	et	et	PROPN
easat-2029	22	46	al	al	PROPN
easat-2029	22	47	.	.	PROPN
easat-2029	22	48	,	,	PUNCT
easat-2029	22	49	2021	2021	NUM
easat-2029	22	50	)	)	PUNCT
easat-2029	22	51	.	.	PUNCT
easat-2029	23	1	https://orcid.org/0000-0001-5257-0118	https://orcid.org/0000-0001-5257-0118	PROPN
easat-2029	23	2	https://orcid.org/0009-0008-3844-4252	https://orcid.org/0009-0008-3844-4252	PROPN
easat-2029	23	3	125	125	NUM
easat-2029	23	4	edelweiss	edelweiss	PROPN
easat-2029	23	5	applied	apply	VERB
easat-2029	23	6	science	science	NOUN
easat-2029	23	7	and	and	CCONJ
easat-2029	23	8	technology	technology	NOUN
easat-2029	23	9	issn	issn	PROPN
easat-2029	23	10	:	:	PUNCT
easat-2029	23	11	2576	2576	NUM
easat-2029	23	12	-	-	SYM
easat-2029	23	13	8484	8484	NUM
easat-2029	23	14	vol	vol	NOUN
easat-2029	23	15	.	.	PROPN
easat-2029	24	1	8	8	NUM
easat-2029	24	2	,	,	PUNCT
easat-2029	24	3	no	no	INTJ
easat-2029	24	4	.	.	NOUN
easat-2029	25	1	6	6	NUM
easat-2029	25	2	:	:	SYM
easat-2029	25	3	124	124	NUM
easat-2029	25	4	-	-	SYM
easat-2029	25	5	133	133	NUM
easat-2029	25	6	,	,	PUNCT
easat-2029	25	7	2024	2024	NUM
easat-2029	25	8	doi	doi	NOUN
easat-2029	25	9	:	:	PUNCT
easat-2029	25	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	25	11	©	©	PROPN
easat-2029	25	12	2024	2024	NUM
easat-2029	25	13	by	by	ADP
easat-2029	25	14	the	the	DET
easat-2029	25	15	authors	author	NOUN
easat-2029	25	16	;	;	PUNCT
easat-2029	25	17	licensee	licensee	PROPN
easat-2029	25	18	learning	learning	NOUN
easat-2029	25	19	gate	gate	NOUN
easat-2029	25	20	when	when	SCONJ
easat-2029	25	21	it	it	PRON
easat-2029	25	22	comes	come	VERB
easat-2029	25	23	to	to	ADP
easat-2029	25	24	a	a	DET
easat-2029	25	25	company	company	NOUN
easat-2029	25	26	's	's	PART
easat-2029	25	27	integrated	integrate	VERB
easat-2029	25	28	reporting	reporting	NOUN
easat-2029	25	29	,	,	PUNCT
easat-2029	25	30	the	the	DET
easat-2029	25	31	audit	audit	NOUN
easat-2029	25	32	process	process	NOUN
easat-2029	25	33	is	be	AUX
easat-2029	25	34	supposed	suppose	VERB
easat-2029	25	35	to	to	PART
easat-2029	25	36	ensure	ensure	VERB
easat-2029	25	37	the	the	DET
easat-2029	25	38	accuracy	accuracy	NOUN
easat-2029	25	39	of	of	ADP
easat-2029	25	40	the	the	DET
easat-2029	25	41	numbers	number	NOUN
easat-2029	25	42	appearing	appear	VERB
easat-2029	25	43	in	in	ADP
easat-2029	25	44	the	the	DET
easat-2029	25	45	financial	financial	ADJ
easat-2029	25	46	statements	statement	NOUN
easat-2029	25	47	(	(	PUNCT
easat-2029	25	48	tubishat	tubishat	PRON
easat-2029	25	49	et	et	PROPN
easat-2029	25	50	al	al	PROPN
easat-2029	25	51	.	.	PROPN
easat-2029	25	52	,	,	PUNCT
easat-2029	25	53	2024	2024	NUM
easat-2029	25	54	,	,	PUNCT
easat-2029	25	55	el	el	PROPN
easat-2029	25	56	-	-	PUNCT
easat-2029	25	57	agha	agha	PROPN
easat-2029	25	58	,	,	PUNCT
easat-2029	25	59	2024	2024	NUM
easat-2029	25	60	)	)	PUNCT
easat-2029	25	61	.	.	PUNCT
easat-2029	26	1	to	to	PART
easat-2029	26	2	improve	improve	VERB
easat-2029	26	3	the	the	DET
easat-2029	26	4	financial	financial	ADJ
easat-2029	26	5	performance	performance	NOUN
easat-2029	26	6	of	of	ADP
easat-2029	26	7	the	the	DET
easat-2029	26	8	company	company	NOUN
easat-2029	26	9	,	,	PUNCT
easat-2029	26	10	it	it	PRON
easat-2029	26	11	is	be	AUX
easat-2029	26	12	necessary	necessary	ADJ
easat-2029	26	13	to	to	PART
easat-2029	26	14	conduct	conduct	VERB
easat-2029	26	15	a	a	DET
easat-2029	26	16	high	high	ADJ
easat-2029	26	17	-	-	PUNCT
easat-2029	26	18	quality	quality	NOUN
easat-2029	26	19	audit	audit	NOUN
easat-2029	26	20	,	,	PUNCT
easat-2029	26	21	which	which	PRON
easat-2029	26	22	helps	help	VERB
easat-2029	26	23	build	build	VERB
easat-2029	26	24	confidence	confidence	NOUN
easat-2029	26	25	in	in	ADP
easat-2029	26	26	integrated	integrated	ADJ
easat-2029	26	27	reporting	reporting	NOUN
easat-2029	26	28	(	(	PUNCT
easat-2029	26	29	norziaton	norziaton	PROPN
easat-2029	26	30	&	&	CCONJ
easat-2029	26	31	muharam	muharam	PROPN
easat-2029	26	32	,	,	PUNCT
easat-2029	26	33	2021	2021	NUM
easat-2029	26	34	)	)	PUNCT
easat-2029	26	35	.	.	PUNCT
easat-2029	27	1	companies	company	NOUN
easat-2029	27	2	rely	rely	VERB
easat-2029	27	3	on	on	ADP
easat-2029	27	4	the	the	DET
easat-2029	27	5	financial	financial	ADJ
easat-2029	27	6	information	information	NOUN
easat-2029	27	7	provided	provide	VERB
easat-2029	27	8	by	by	ADP
easat-2029	27	9	the	the	DET
easat-2029	27	10	company	company	NOUN
easat-2029	27	11	’s	’s	PART
easat-2029	27	12	management	management	NOUN
easat-2029	27	13	.	.	PUNCT
easat-2029	28	1	from	from	ADP
easat-2029	28	2	the	the	DET
easat-2029	28	3	investors	investor	NOUN
easat-2029	28	4	’	'	PUNCT
easat-2029	28	5	point	point	NOUN
easat-2029	28	6	of	of	ADP
easat-2029	28	7	view	view	NOUN
easat-2029	28	8	,	,	PUNCT
easat-2029	28	9	the	the	DET
easat-2029	28	10	auditor	auditor	NOUN
easat-2029	28	11	’s	’s	PART
easat-2029	28	12	independence	independence	NOUN
easat-2029	28	13	from	from	ADP
easat-2029	28	14	the	the	DET
easat-2029	28	15	board	board	NOUN
easat-2029	28	16	of	of	ADP
easat-2029	28	17	directors	director	NOUN
easat-2029	28	18	is	be	AUX
easat-2029	28	19	an	an	DET
easat-2029	28	20	important	important	ADJ
easat-2029	28	21	aspect	aspect	NOUN
easat-2029	28	22	of	of	ADP
easat-2029	28	23	ensuring	ensure	VERB
easat-2029	28	24	audit	audit	NOUN
easat-2029	28	25	quality	quality	NOUN
easat-2029	28	26	(	(	PUNCT
easat-2029	28	27	alrashdan	alrashdan	PROPN
easat-2029	28	28	,	,	PUNCT
easat-2029	28	29	2022	2022	NUM
easat-2029	28	30	)	)	PUNCT
easat-2029	28	31	.	.	PUNCT
easat-2029	29	1	therefore	therefore	ADV
easat-2029	29	2	,	,	PUNCT
easat-2029	29	3	the	the	DET
easat-2029	29	4	audit	audit	NOUN
easat-2029	29	5	process	process	NOUN
easat-2029	29	6	requires	require	VERB
easat-2029	29	7	close	close	ADJ
easat-2029	29	8	cooperation	cooperation	NOUN
easat-2029	29	9	with	with	ADP
easat-2029	29	10	the	the	DET
easat-2029	29	11	board	board	NOUN
easat-2029	29	12	of	of	ADP
easat-2029	29	13	trustees	trustee	NOUN
easat-2029	29	14	of	of	ADP
easat-2029	29	15	companies	company	NOUN
easat-2029	29	16	(	(	PUNCT
easat-2029	29	17	manes	mane	NOUN
easat-2029	29	18	rossi	rossi	PROPN
easat-2029	29	19	et	et	PROPN
easat-2029	29	20	al	al	PROPN
easat-2029	29	21	.	.	PROPN
easat-2029	29	22	,	,	PUNCT
easat-2029	29	23	2021	2021	NUM
easat-2029	29	24	)	)	PUNCT
easat-2029	29	25	.	.	PUNCT
easat-2029	30	1	technology	technology	NOUN
easat-2029	30	2	should	should	AUX
easat-2029	30	3	be	be	AUX
easat-2029	30	4	used	use	VERB
easat-2029	30	5	to	to	PART
easat-2029	30	6	give	give	VERB
easat-2029	30	7	auditors	auditor	NOUN
easat-2029	30	8	more	more	ADJ
easat-2029	30	9	independence	independence	NOUN
easat-2029	30	10	,	,	PUNCT
easat-2029	30	11	which	which	PRON
easat-2029	30	12	enables	enable	VERB
easat-2029	30	13	external	external	ADJ
easat-2029	30	14	auditors	auditor	NOUN
easat-2029	30	15	to	to	PART
easat-2029	30	16	improve	improve	VERB
easat-2029	30	17	the	the	DET
easat-2029	30	18	quality	quality	NOUN
easat-2029	30	19	of	of	ADP
easat-2029	30	20	the	the	DET
easat-2029	30	21	financial	financial	ADJ
easat-2029	30	22	accounting	accounting	NOUN
easat-2029	30	23	information	information	NOUN
easat-2029	30	24	they	they	PRON
easat-2029	30	25	produce	produce	VERB
easat-2029	30	26	by	by	ADP
easat-2029	30	27	using	use	VERB
easat-2029	30	28	technology	technology	NOUN
easat-2029	30	29	tools	tool	NOUN
easat-2029	30	30	such	such	ADJ
easat-2029	30	31	as	as	ADP
easat-2029	30	32	automated	automate	VERB
easat-2029	30	33	audit	audit	NOUN
easat-2029	30	34	procedures	procedure	NOUN
easat-2029	30	35	and	and	CCONJ
easat-2029	30	36	data	datum	NOUN
easat-2029	30	37	analytics	analytic	NOUN
easat-2029	30	38	instead	instead	ADV
easat-2029	30	39	of	of	ADP
easat-2029	30	40	relying	rely	VERB
easat-2029	30	41	on	on	ADP
easat-2029	30	42	management	management	NOUN
easat-2029	30	43	’s	’s	PART
easat-2029	30	44	assurances	assurance	NOUN
easat-2029	30	45	(	(	PUNCT
easat-2029	30	46	qader	qader	NOUN
easat-2029	30	47	&	&	CCONJ
easat-2029	30	48	cek	cek	PROPN
easat-2029	30	49	,	,	PUNCT
easat-2029	30	50	2023	2023	NUM
easat-2029	30	51	,	,	PUNCT
easat-2029	30	52	al	al	PROPN
easat-2029	30	53	-	-	PUNCT
easat-2029	30	54	hababseh	hababseh	PROPN
easat-2029	30	55	,	,	PUNCT
easat-2029	30	56	2024	2024	NUM
easat-2029	30	57	)	)	PUNCT
easat-2029	30	58	.	.	PUNCT
easat-2029	31	1	as	as	SCONJ
easat-2029	31	2	auditors	auditor	NOUN
easat-2029	31	3	face	face	VERB
easat-2029	31	4	increasingly	increasingly	ADV
easat-2029	31	5	sophisticated	sophisticated	ADJ
easat-2029	31	6	systems	system	NOUN
easat-2029	31	7	on	on	ADP
easat-2029	31	8	the	the	DET
easat-2029	31	9	client	client	NOUN
easat-2029	31	10	’s	’s	PART
easat-2029	31	11	side	side	NOUN
easat-2029	31	12	,	,	PUNCT
easat-2029	31	13	a	a	DET
easat-2029	31	14	new	new	ADJ
easat-2029	31	15	need	need	NOUN
easat-2029	31	16	has	have	AUX
easat-2029	31	17	emerged	emerge	VERB
easat-2029	31	18	to	to	PART
easat-2029	31	19	understand	understand	VERB
easat-2029	31	20	how	how	SCONJ
easat-2029	31	21	to	to	PART
easat-2029	31	22	assure	assure	VERB
easat-2029	31	23	complex	complex	ADJ
easat-2029	31	24	client	client	NOUN
easat-2029	31	25	systems	system	NOUN
easat-2029	31	26	with	with	ADP
easat-2029	31	27	the	the	DET
easat-2029	31	28	use	use	NOUN
easat-2029	31	29	of	of	ADP
easat-2029	31	30	increasingly	increasingly	ADV
easat-2029	31	31	advanced	advanced	ADJ
easat-2029	31	32	technologies	technology	NOUN
easat-2029	31	33	and	and	CCONJ
easat-2029	31	34	data	datum	NOUN
easat-2029	31	35	analytics	analytic	NOUN
easat-2029	31	36	during	during	ADP
easat-2029	31	37	the	the	DET
easat-2029	31	38	audit	audit	NOUN
easat-2029	31	39	process	process	NOUN
easat-2029	31	40	(	(	PUNCT
easat-2029	31	41	noordin	noordin	NOUN
easat-2029	31	42	et	et	PROPN
easat-2029	31	43	al	al	PROPN
easat-2029	31	44	.	.	PROPN
easat-2029	31	45	,	,	PUNCT
easat-2029	31	46	2022	2022	NUM
easat-2029	31	47	)	)	PUNCT
easat-2029	31	48	.	.	PUNCT
easat-2029	32	1	auditors	auditor	NOUN
easat-2029	32	2	play	play	VERB
easat-2029	32	3	an	an	DET
easat-2029	32	4	important	important	ADJ
easat-2029	32	5	role	role	NOUN
easat-2029	32	6	in	in	ADP
easat-2029	32	7	ensuring	ensure	VERB
easat-2029	32	8	that	that	SCONJ
easat-2029	32	9	the	the	DET
easat-2029	32	10	information	information	NOUN
easat-2029	32	11	reported	report	VERB
easat-2029	32	12	is	be	AUX
easat-2029	32	13	free	free	ADJ
easat-2029	32	14	of	of	ADP
easat-2029	32	15	errors	error	NOUN
easat-2029	32	16	,	,	PUNCT
easat-2029	32	17	and	and	CCONJ
easat-2029	32	18	therefore	therefore	ADV
easat-2029	32	19	a	a	DET
easat-2029	32	20	high	high	ADJ
easat-2029	32	21	-	-	PUNCT
easat-2029	32	22	quality	quality	NOUN
easat-2029	32	23	audit	audit	NOUN
easat-2029	32	24	should	should	AUX
easat-2029	32	25	contribute	contribute	VERB
easat-2029	32	26	to	to	ADP
easat-2029	32	27	the	the	DET
easat-2029	32	28	credibility	credibility	NOUN
easat-2029	32	29	of	of	ADP
easat-2029	32	30	the	the	DET
easat-2029	32	31	information	information	NOUN
easat-2029	32	32	reported	report	VERB
easat-2029	32	33	(	(	PUNCT
easat-2029	32	34	zalata	zalata	NOUN
easat-2029	32	35	et	et	NOUN
easat-2029	32	36	al	al	PROPN
easat-2029	32	37	.	.	PROPN
easat-2029	32	38	,	,	PUNCT
easat-2029	32	39	2020	2020	NUM
easat-2029	32	40	)	)	PUNCT
easat-2029	32	41	.	.	PUNCT
easat-2029	33	1	therefore	therefore	ADV
easat-2029	33	2	,	,	PUNCT
easat-2029	33	3	companies	company	NOUN
easat-2029	33	4	these	these	DET
easat-2029	33	5	days	day	NOUN
easat-2029	33	6	are	be	AUX
easat-2029	33	7	distinguished	distinguish	VERB
easat-2029	33	8	by	by	ADP
easat-2029	33	9	achieving	achieve	VERB
easat-2029	33	10	the	the	DET
easat-2029	33	11	quality	quality	NOUN
easat-2029	33	12	of	of	ADP
easat-2029	33	13	their	their	PRON
easat-2029	33	14	reports	report	NOUN
easat-2029	33	15	,	,	PUNCT
easat-2029	33	16	and	and	CCONJ
easat-2029	33	17	the	the	DET
easat-2029	33	18	quality	quality	NOUN
easat-2029	33	19	of	of	ADP
easat-2029	33	20	these	these	DET
easat-2029	33	21	reports	report	NOUN
easat-2029	33	22	has	have	AUX
easat-2029	33	23	become	become	VERB
easat-2029	33	24	a	a	DET
easat-2029	33	25	requirement	requirement	NOUN
easat-2029	33	26	for	for	ADP
easat-2029	33	27	the	the	DET
easat-2029	33	28	parties	party	NOUN
easat-2029	33	29	to	to	ADP
easat-2029	33	30	the	the	DET
easat-2029	33	31	audit	audit	NOUN
easat-2029	33	32	process	process	NOUN
easat-2029	33	33	in	in	ADP
easat-2029	33	34	general	general	ADJ
easat-2029	33	35	and	and	CCONJ
easat-2029	33	36	for	for	ADP
easat-2029	33	37	the	the	DET
easat-2029	33	38	opinion	opinion	NOUN
easat-2029	33	39	of	of	ADP
easat-2029	33	40	the	the	DET
easat-2029	33	41	auditor	auditor	NOUN
easat-2029	33	42	in	in	ADP
easat-2029	33	43	particular	particular	ADJ
easat-2029	33	44	(	(	PUNCT
easat-2029	33	45	alazzam	alazzam	NOUN
easat-2029	33	46	et	et	PROPN
easat-2029	33	47	al	al	PROPN
easat-2029	33	48	.	.	PROPN
easat-2029	33	49	,	,	PUNCT
easat-2029	33	50	2023	2023	NUM
easat-2029	33	51	,	,	PUNCT
easat-2029	33	52	al	al	PROPN
easat-2029	33	53	-	-	PUNCT
easat-2029	33	54	hawamdeh	hawamdeh	PROPN
easat-2029	33	55	&	&	CCONJ
easat-2029	33	56	alhasan	alhasan	NOUN
easat-2029	33	57	,	,	PUNCT
easat-2029	33	58	2024	2024	NUM
easat-2029	33	59	)	)	PUNCT
easat-2029	33	60	.	.	PUNCT
easat-2029	34	1	the	the	DET
easat-2029	34	2	audit	audit	NOUN
easat-2029	34	3	process	process	NOUN
easat-2029	34	4	must	must	AUX
easat-2029	34	5	be	be	AUX
easat-2029	34	6	carried	carry	VERB
easat-2029	34	7	out	out	ADP
easat-2029	34	8	with	with	ADP
easat-2029	34	9	high	high	ADJ
easat-2029	34	10	quality	quality	NOUN
easat-2029	34	11	to	to	PART
easat-2029	34	12	give	give	VERB
easat-2029	34	13	confidence	confidence	NOUN
easat-2029	34	14	to	to	ADP
easat-2029	34	15	the	the	DET
easat-2029	34	16	financial	financial	ADJ
easat-2029	34	17	data	datum	NOUN
easat-2029	34	18	as	as	ADV
easat-2029	34	19	well	well	ADV
easat-2029	34	20	as	as	ADP
easat-2029	34	21	to	to	ADP
easat-2029	34	22	the	the	DET
easat-2029	34	23	beneficiaries	beneficiary	NOUN
easat-2029	34	24	,	,	PUNCT
easat-2029	34	25	as	as	SCONJ
easat-2029	34	26	they	they	PRON
easat-2029	34	27	desire	desire	VERB
easat-2029	34	28	this	this	PRON
easat-2029	34	29	to	to	PART
easat-2029	34	30	ensure	ensure	VERB
easat-2029	34	31	the	the	DET
easat-2029	34	32	accuracy	accuracy	NOUN
easat-2029	34	33	of	of	ADP
easat-2029	34	34	the	the	DET
easat-2029	34	35	content	content	NOUN
easat-2029	34	36	of	of	ADP
easat-2029	34	37	the	the	DET
easat-2029	34	38	financial	financial	ADJ
easat-2029	34	39	data	datum	NOUN
easat-2029	34	40	and	and	CCONJ
easat-2029	34	41	reports	report	NOUN
easat-2029	34	42	(	(	PUNCT
easat-2029	34	43	jarah	jarah	PROPN
easat-2029	34	44	et	et	PROPN
easat-2029	34	45	al	al	PROPN
easat-2029	34	46	.	.	PROPN
easat-2029	34	47	,	,	PUNCT
easat-2029	34	48	2023	2023	NUM
easat-2029	34	49	,	,	PUNCT
easat-2029	34	50	al	al	PROPN
easat-2029	34	51	-	-	PUNCT
easat-2029	34	52	asedat	asedat	PROPN
easat-2029	34	53	&	&	CCONJ
easat-2029	34	54	abumalik	abumalik	PROPN
easat-2029	34	55	,	,	PUNCT
easat-2029	34	56	2023	2023	NUM
easat-2029	34	57	)	)	PUNCT
easat-2029	34	58	.	.	PUNCT
easat-2029	35	1	therefore	therefore	ADV
easat-2029	35	2	,	,	PUNCT
easat-2029	35	3	achieving	achieve	VERB
easat-2029	35	4	the	the	DET
easat-2029	35	5	quality	quality	NOUN
easat-2029	35	6	of	of	ADP
easat-2029	35	7	reports	report	NOUN
easat-2029	35	8	depends	depend	VERB
easat-2029	35	9	on	on	ADP
easat-2029	35	10	the	the	DET
easat-2029	35	11	quality	quality	NOUN
easat-2029	35	12	of	of	ADP
easat-2029	35	13	information	information	NOUN
easat-2029	35	14	that	that	PRON
easat-2029	35	15	must	must	AUX
easat-2029	35	16	be	be	AUX
easat-2029	35	17	appropriate	appropriate	ADJ
easat-2029	35	18	,	,	PUNCT
easat-2029	35	19	which	which	PRON
easat-2029	35	20	helps	help	VERB
easat-2029	35	21	the	the	DET
easat-2029	35	22	auditor	auditor	NOUN
easat-2029	35	23	to	to	PART
easat-2029	35	24	have	have	VERB
easat-2029	35	25	a	a	DET
easat-2029	35	26	clear	clear	ADJ
easat-2029	35	27	and	and	CCONJ
easat-2029	35	28	frank	frank	ADJ
easat-2029	35	29	opinion	opinion	NOUN
easat-2029	35	30	based	base	VERB
easat-2029	35	31	on	on	ADP
easat-2029	35	32	credibility	credibility	NOUN
easat-2029	35	33	based	base	VERB
easat-2029	35	34	on	on	ADP
easat-2029	35	35	evidence	evidence	NOUN
easat-2029	35	36	-	-	PUNCT
easat-2029	35	37	free	free	ADJ
easat-2029	35	38	from	from	ADP
easat-2029	35	39	manipulation	manipulation	NOUN
easat-2029	35	40	,	,	PUNCT
easat-2029	35	41	fraud	fraud	NOUN
easat-2029	35	42	,	,	PUNCT
easat-2029	35	43	and	and	CCONJ
easat-2029	35	44	deception	deception	NOUN
easat-2029	35	45	and	and	CCONJ
easat-2029	35	46	can	can	AUX
easat-2029	35	47	be	be	AUX
easat-2029	35	48	relied	rely	VERB
easat-2029	35	49	upon	upon	SCONJ
easat-2029	35	50	in	in	ADP
easat-2029	35	51	making	make	VERB
easat-2029	35	52	the	the	DET
easat-2029	35	53	right	right	ADJ
easat-2029	35	54	decision	decision	NOUN
easat-2029	35	55	(	(	PUNCT
easat-2029	35	56	jassim	jassim	PROPN
easat-2029	35	57	&	&	CCONJ
easat-2029	35	58	ahmed	ahmed	PROPN
easat-2029	35	59	,	,	PUNCT
easat-2029	35	60	2023	2023	NUM
easat-2029	35	61	)	)	PUNCT
easat-2029	35	62	.	.	PUNCT
easat-2029	36	1	the	the	DET
easat-2029	36	2	quality	quality	NOUN
easat-2029	36	3	of	of	ADP
easat-2029	36	4	auditing	auditing	NOUN
easat-2029	36	5	operations	operation	NOUN
easat-2029	36	6	improves	improve	VERB
easat-2029	36	7	the	the	DET
easat-2029	36	8	company	company	NOUN
easat-2029	36	9	's	's	PART
easat-2029	36	10	success	success	NOUN
easat-2029	36	11	due	due	ADP
easat-2029	36	12	to	to	ADP
easat-2029	36	13	investors	investor	NOUN
easat-2029	36	14	'	'	PART
easat-2029	36	15	perceptions	perception	NOUN
easat-2029	36	16	,	,	PUNCT
easat-2029	36	17	and	and	CCONJ
easat-2029	36	18	they	they	PRON
easat-2029	36	19	believe	believe	VERB
easat-2029	36	20	that	that	SCONJ
easat-2029	36	21	companies	company	NOUN
easat-2029	36	22	audited	audit	VERB
easat-2029	36	23	by	by	ADP
easat-2029	36	24	major	major	ADJ
easat-2029	36	25	auditing	auditing	NOUN
easat-2029	36	26	firms	firm	NOUN
easat-2029	36	27	will	will	AUX
easat-2029	36	28	disclose	disclose	VERB
easat-2029	36	29	accurate	accurate	ADJ
easat-2029	36	30	,	,	PUNCT
easat-2029	36	31	complete	complete	ADJ
easat-2029	36	32	,	,	PUNCT
easat-2029	36	33	and	and	CCONJ
easat-2029	36	34	true	true	ADJ
easat-2029	36	35	financial	financial	ADJ
easat-2029	36	36	statements	statement	NOUN
easat-2029	36	37	,	,	PUNCT
easat-2029	36	38	which	which	PRON
easat-2029	36	39	enhances	enhance	VERB
easat-2029	36	40	their	their	PRON
easat-2029	36	41	confidence	confidence	NOUN
easat-2029	36	42	in	in	ADP
easat-2029	36	43	these	these	DET
easat-2029	36	44	companies	company	NOUN
easat-2029	36	45	(	(	PUNCT
easat-2029	36	46	alazzam	alazzam	PROPN
easat-2029	36	47	,	,	PUNCT
easat-2029	36	48	2024	2024	NUM
easat-2029	36	49	)	)	PUNCT
easat-2029	36	50	.	.	PUNCT
easat-2029	37	1	therefore	therefore	ADV
easat-2029	37	2	,	,	PUNCT
easat-2029	37	3	high	high	ADJ
easat-2029	37	4	audit	audit	NOUN
easat-2029	37	5	quality	quality	NOUN
easat-2029	37	6	may	may	AUX
easat-2029	37	7	lead	lead	VERB
easat-2029	37	8	to	to	ADP
easat-2029	37	9	lower	low	ADJ
easat-2029	37	10	agency	agency	NOUN
easat-2029	37	11	costs	cost	NOUN
easat-2029	37	12	as	as	SCONJ
easat-2029	37	13	auditors	auditor	NOUN
easat-2029	37	14	act	act	VERB
easat-2029	37	15	as	as	ADP
easat-2029	37	16	measures	measure	NOUN
easat-2029	37	17	of	of	ADP
easat-2029	37	18	the	the	DET
easat-2029	37	19	legitimacy	legitimacy	NOUN
easat-2029	37	20	and	and	CCONJ
easat-2029	37	21	integrity	integrity	NOUN
easat-2029	37	22	of	of	ADP
easat-2029	37	23	financial	financial	ADJ
easat-2029	37	24	reports	report	NOUN
easat-2029	37	25	,	,	PUNCT
easat-2029	37	26	which	which	PRON
easat-2029	37	27	has	have	AUX
easat-2029	37	28	led	lead	VERB
easat-2029	37	29	to	to	PART
easat-2029	37	30	lower	low	ADJ
easat-2029	37	31	monitoring	monitoring	NOUN
easat-2029	37	32	expenses	expense	NOUN
easat-2029	37	33	and	and	CCONJ
easat-2029	37	34	improved	improve	VERB
easat-2029	37	35	company	company	NOUN
easat-2029	37	36	performance	performance	NOUN
easat-2029	37	37	(	(	PUNCT
easat-2029	37	38	alsmady	alsmady	ADJ
easat-2029	37	39	,	,	PUNCT
easat-2029	37	40	2022	2022	NUM
easat-2029	37	41	)	)	PUNCT
easat-2029	37	42	.	.	PUNCT
easat-2029	38	1	therefore	therefore	ADV
easat-2029	38	2	,	,	PUNCT
easat-2029	38	3	many	many	ADJ
easat-2029	38	4	systems	system	NOUN
easat-2029	38	5	and	and	CCONJ
easat-2029	38	6	legislations	legislation	NOUN
easat-2029	38	7	have	have	AUX
easat-2029	38	8	focused	focus	VERB
easat-2029	38	9	on	on	ADP
easat-2029	38	10	the	the	DET
easat-2029	38	11	quality	quality	NOUN
easat-2029	38	12	of	of	ADP
easat-2029	38	13	auditing	auditing	NOUN
easat-2029	38	14	because	because	SCONJ
easat-2029	38	15	of	of	ADP
easat-2029	38	16	its	its	PRON
easat-2029	38	17	prominent	prominent	ADJ
easat-2029	38	18	role	role	NOUN
easat-2029	38	19	in	in	ADP
easat-2029	38	20	the	the	DET
easat-2029	38	21	credibility	credibility	NOUN
easat-2029	38	22	of	of	ADP
easat-2029	38	23	the	the	DET
easat-2029	38	24	presentation	presentation	NOUN
easat-2029	38	25	and	and	CCONJ
easat-2029	38	26	financial	financial	ADJ
easat-2029	38	27	statements	statement	NOUN
easat-2029	38	28	and	and	CCONJ
easat-2029	38	29	their	their	PRON
easat-2029	38	30	freedom	freedom	NOUN
easat-2029	38	31	from	from	ADP
easat-2029	38	32	material	material	ADJ
easat-2029	38	33	errors	error	NOUN
easat-2029	38	34	(	(	PUNCT
easat-2029	38	35	alraggad	alraggad	ADJ
easat-2029	38	36	,	,	PUNCT
easat-2029	38	37	2024	2024	NUM
easat-2029	38	38	,	,	PUNCT
easat-2029	38	39	alnaimi	alnaimi	PROPN
easat-2029	38	40	&	&	CCONJ
easat-2029	38	41	al	al	PROPN
easat-2029	38	42	-	-	PUNCT
easat-2029	38	43	omar	omar	PROPN
easat-2029	38	44	,	,	PUNCT
easat-2029	38	45	2023	2023	NUM
easat-2029	38	46	)	)	PUNCT
easat-2029	38	47	.	.	PUNCT
easat-2029	39	1	the	the	DET
easat-2029	39	2	quality	quality	NOUN
easat-2029	39	3	of	of	ADP
easat-2029	39	4	auditing	auditing	NOUN
easat-2029	39	5	also	also	ADV
easat-2029	39	6	indicates	indicate	VERB
easat-2029	39	7	the	the	DET
easat-2029	39	8	extent	extent	NOUN
easat-2029	39	9	to	to	PART
easat-2029	39	10	which	which	PRON
easat-2029	39	11	the	the	DET
easat-2029	39	12	auditor	auditor	NOUN
easat-2029	39	13	can	can	AUX
easat-2029	39	14	discover	discover	VERB
easat-2029	39	15	and	and	CCONJ
easat-2029	39	16	announce	announce	VERB
easat-2029	39	17	material	material	NOUN
easat-2029	39	18	errors	error	NOUN
easat-2029	39	19	and	and	CCONJ
easat-2029	39	20	violations	violation	NOUN
easat-2029	39	21	in	in	ADP
easat-2029	39	22	the	the	DET
easat-2029	39	23	financial	financial	ADJ
easat-2029	39	24	statements	statement	NOUN
easat-2029	39	25	to	to	PART
easat-2029	39	26	reduce	reduce	VERB
easat-2029	39	27	information	information	NOUN
easat-2029	39	28	asymmetry	asymmetry	NOUN
easat-2029	39	29	between	between	ADP
easat-2029	39	30	management	management	NOUN
easat-2029	39	31	and	and	CCONJ
easat-2029	39	32	shareholders	shareholder	NOUN
easat-2029	39	33	,	,	PUNCT
easat-2029	39	34	thus	thus	ADV
easat-2029	39	35	protecting	protect	VERB
easat-2029	39	36	the	the	DET
easat-2029	39	37	interests	interest	NOUN
easat-2029	39	38	of	of	ADP
easat-2029	39	39	all	all	DET
easat-2029	39	40	beneficiaries	beneficiary	NOUN
easat-2029	39	41	(	(	PUNCT
easat-2029	39	42	al	al	PROPN
easat-2029	39	43	-	-	PUNCT
easat-2029	39	44	olimat	olimat	PROPN
easat-2029	39	45	&	&	CCONJ
easat-2029	39	46	al	al	PROPN
easat-2029	39	47	shbail	shbail	PROPN
easat-2029	39	48	,	,	PUNCT
easat-2029	39	49	2021	2021	NUM
easat-2029	39	50	)	)	PUNCT
easat-2029	39	51	.	.	PUNCT
easat-2029	40	1	therefore	therefore	ADV
easat-2029	40	2	,	,	PUNCT
easat-2029	40	3	literature	literature	NOUN
easat-2029	40	4	has	have	AUX
easat-2029	40	5	indicated	indicate	VERB
easat-2029	40	6	that	that	SCONJ
easat-2029	40	7	traditional	traditional	ADJ
easat-2029	40	8	reporting	reporting	NOUN
easat-2029	40	9	methods	method	NOUN
easat-2029	40	10	tend	tend	VERB
easat-2029	40	11	to	to	PART
easat-2029	40	12	divide	divide	VERB
easat-2029	40	13	the	the	DET
easat-2029	40	14	presentation	presentation	NOUN
easat-2029	40	15	of	of	ADP
easat-2029	40	16	data	datum	NOUN
easat-2029	40	17	,	,	PUNCT
easat-2029	40	18	whether	whether	SCONJ
easat-2029	40	19	financial	financial	ADJ
easat-2029	40	20	or	or	CCONJ
easat-2029	40	21	non	non	ADJ
easat-2029	40	22	-	-	ADJ
easat-2029	40	23	financial	financial	ADJ
easat-2029	40	24	,	,	PUNCT
easat-2029	40	25	without	without	ADP
easat-2029	40	26	establishing	establish	VERB
easat-2029	40	27	a	a	DET
easat-2029	40	28	clear	clear	ADJ
easat-2029	40	29	link	link	NOUN
easat-2029	40	30	between	between	ADP
easat-2029	40	31	them	they	PRON
easat-2029	40	32	,	,	PUNCT
easat-2029	40	33	which	which	PRON
easat-2029	40	34	can	can	AUX
easat-2029	40	35	confuse	confuse	VERB
easat-2029	40	36	the	the	DET
easat-2029	40	37	stakeholders	stakeholder	NOUN
easat-2029	40	38	using	use	VERB
easat-2029	40	39	them	they	PRON
easat-2029	40	40	(	(	PUNCT
easat-2029	40	41	mawardani	mawardani	PROPN
easat-2029	40	42	&	&	CCONJ
easat-2029	40	43	harymawan	harymawan	PROPN
easat-2029	40	44	,	,	PUNCT
easat-2029	40	45	2021	2021	NUM
easat-2029	40	46	)	)	PUNCT
easat-2029	40	47	.	.	PUNCT
easat-2029	41	1	it	it	PRON
easat-2029	41	2	has	have	AUX
easat-2029	41	3	also	also	ADV
easat-2029	41	4	been	be	AUX
easat-2029	41	5	shown	show	VERB
easat-2029	41	6	that	that	SCONJ
easat-2029	41	7	traditional	traditional	ADJ
easat-2029	41	8	reporting	reporting	NOUN
easat-2029	41	9	tends	tend	VERB
easat-2029	41	10	to	to	PART
easat-2029	41	11	place	place	VERB
easat-2029	41	12	a	a	DET
easat-2029	41	13	high	high	ADJ
easat-2029	41	14	emphasis	emphasis	NOUN
easat-2029	41	15	on	on	ADP
easat-2029	41	16	historical	historical	ADJ
easat-2029	41	17	performance	performance	NOUN
easat-2029	41	18	alone	alone	ADV
easat-2029	41	19	,	,	PUNCT
easat-2029	41	20	and	and	CCONJ
easat-2029	41	21	fails	fail	VERB
easat-2029	41	22	to	to	PART
easat-2029	41	23	address	address	VERB
easat-2029	41	24	critical	critical	ADJ
easat-2029	41	25	objectives	objective	NOUN
easat-2029	41	26	or	or	CCONJ
easat-2029	41	27	uncertainties	uncertainty	NOUN
easat-2029	41	28	that	that	PRON
easat-2029	41	29	may	may	AUX
easat-2029	41	30	affect	affect	VERB
easat-2029	41	31	future	future	ADJ
easat-2029	41	32	results	result	NOUN
easat-2029	41	33	(	(	PUNCT
easat-2029	41	34	suttipun	suttipun	NOUN
easat-2029	41	35	&	&	CCONJ
easat-2029	41	36	bomlai	bomlai	PROPN
easat-2029	41	37	,	,	PUNCT
easat-2029	41	38	2019	2019	NUM
easat-2029	41	39	)	)	PUNCT
easat-2029	41	40	.	.	PUNCT
easat-2029	42	1	as	as	ADP
easat-2029	42	2	a	a	DET
easat-2029	42	3	result	result	NOUN
easat-2029	42	4	,	,	PUNCT
easat-2029	42	5	the	the	DET
easat-2029	42	6	traditional	traditional	ADJ
easat-2029	42	7	approach	approach	NOUN
easat-2029	42	8	to	to	ADP
easat-2029	42	9	reporting	reporting	NOUN
easat-2029	42	10	has	have	AUX
easat-2029	42	11	failed	fail	VERB
easat-2029	42	12	to	to	PART
easat-2029	42	13	provide	provide	VERB
easat-2029	42	14	sufficient	sufficient	ADJ
easat-2029	42	15	support	support	NOUN
easat-2029	42	16	for	for	ADP
easat-2029	42	17	effective	effective	ADJ
easat-2029	42	18	decision	decision	NOUN
easat-2029	42	19	-	-	PUNCT
easat-2029	42	20	making	making	NOUN
easat-2029	42	21	,	,	PUNCT
easat-2029	42	22	which	which	PRON
easat-2029	42	23	requires	require	VERB
easat-2029	42	24	a	a	DET
easat-2029	42	25	more	more	ADV
easat-2029	42	26	comprehensive	comprehensive	ADJ
easat-2029	42	27	and	and	CCONJ
easat-2029	42	28	deeper	deep	ADJ
easat-2029	42	29	concept	concept	NOUN
easat-2029	42	30	of	of	ADP
easat-2029	42	31	reporting	report	VERB
easat-2029	42	32	consistent	consistent	ADJ
easat-2029	42	33	information	information	NOUN
easat-2029	42	34	to	to	ADP
easat-2029	42	35	the	the	DET
easat-2029	42	36	stakeholders	stakeholder	NOUN
easat-2029	42	37	using	use	VERB
easat-2029	42	38	it	it	PRON
easat-2029	42	39	,	,	PUNCT
easat-2029	42	40	called	call	VERB
easat-2029	42	41	integrated	integrated	ADJ
easat-2029	42	42	reporting	reporting	NOUN
easat-2029	42	43	(	(	PUNCT
easat-2029	42	44	vitolla	vitolla	NOUN
easat-2029	42	45	et	et	PROPN
easat-2029	42	46	al	al	PROPN
easat-2029	42	47	.	.	PROPN
easat-2029	42	48	,	,	PUNCT
easat-2029	42	49	2020	2020	NUM
easat-2029	42	50	)	)	PUNCT
easat-2029	42	51	.	.	PUNCT
easat-2029	43	1	literature	literature	NOUN
easat-2029	43	2	has	have	AUX
easat-2029	43	3	shown	show	VERB
easat-2029	43	4	that	that	SCONJ
easat-2029	43	5	integrated	integrated	ADJ
easat-2029	43	6	reporting	reporting	NOUN
easat-2029	43	7	methods	method	NOUN
easat-2029	43	8	seek	seek	VERB
easat-2029	43	9	to	to	PART
easat-2029	43	10	bridge	bridge	VERB
easat-2029	43	11	this	this	DET
easat-2029	43	12	gap	gap	NOUN
easat-2029	43	13	in	in	ADP
easat-2029	43	14	traditional	traditional	ADJ
easat-2029	43	15	reporting	reporting	NOUN
easat-2029	43	16	by	by	ADP
easat-2029	43	17	disclosing	disclose	VERB
easat-2029	43	18	consistent	consistent	ADJ
easat-2029	43	19	and	and	CCONJ
easat-2029	43	20	integrated	integrated	ADJ
easat-2029	43	21	information	information	NOUN
easat-2029	43	22	,	,	PUNCT
easat-2029	43	23	whether	whether	SCONJ
easat-2029	43	24	financial	financial	ADJ
easat-2029	43	25	or	or	CCONJ
easat-2029	43	26	non	non	ADJ
easat-2029	43	27	-	-	ADJ
easat-2029	43	28	financial	financial	ADJ
easat-2029	43	29	,	,	PUNCT
easat-2029	43	30	that	that	PRON
easat-2029	43	31	provides	provide	VERB
easat-2029	43	32	stakeholders	stakeholder	NOUN
easat-2029	43	33	with	with	ADP
easat-2029	43	34	a	a	DET
easat-2029	43	35	high	high	ADJ
easat-2029	43	36	ability	ability	NOUN
easat-2029	43	37	to	to	PART
easat-2029	43	38	know	know	VERB
easat-2029	43	39	the	the	DET
easat-2029	43	40	current	current	ADJ
easat-2029	43	41	status	status	NOUN
easat-2029	43	42	of	of	ADP
easat-2029	43	43	companies	company	NOUN
easat-2029	43	44	and	and	CCONJ
easat-2029	43	45	their	their	PRON
easat-2029	43	46	strategic	strategic	ADJ
easat-2029	43	47	directions	direction	NOUN
easat-2029	43	48	(	(	PUNCT
easat-2029	43	49	hichri	hichri	PROPN
easat-2029	43	50	,	,	PUNCT
easat-2029	43	51	2023	2023	NUM
easat-2029	43	52	;	;	PUNCT
easat-2029	43	53	rajapakshaa	rajapakshaa	NOUN
easat-2029	43	54	&	&	CCONJ
easat-2029	43	55	kehelwalatennaa	kehelwalatennaa	PROPN
easat-2029	43	56	,	,	PUNCT
easat-2029	43	57	2022	2022	NUM
easat-2029	43	58	)	)	PUNCT
easat-2029	43	59	.	.	PUNCT
easat-2029	44	1	therefore	therefore	ADV
easat-2029	44	2	,	,	PUNCT
easat-2029	44	3	the	the	DET
easat-2029	44	4	main	main	ADJ
easat-2029	44	5	challenge	challenge	NOUN
easat-2029	44	6	facing	face	VERB
easat-2029	44	7	jordanian	jordanian	ADJ
easat-2029	44	8	companies	company	NOUN
easat-2029	44	9	in	in	ADP
easat-2029	44	10	this	this	DET
easat-2029	44	11	context	context	NOUN
easat-2029	44	12	is	be	AUX
easat-2029	44	13	the	the	DET
easat-2029	44	14	lack	lack	NOUN
easat-2029	44	15	of	of	ADP
easat-2029	44	16	experience	experience	NOUN
easat-2029	44	17	and	and	CCONJ
easat-2029	44	18	training	training	NOUN
easat-2029	44	19	in	in	ADP
easat-2029	44	20	preparing	prepare	VERB
easat-2029	44	21	integrated	integrated	ADJ
easat-2029	44	22	reports	report	NOUN
easat-2029	44	23	,	,	PUNCT
easat-2029	44	24	in	in	ADP
easat-2029	44	25	addition	addition	NOUN
easat-2029	44	26	to	to	ADP
easat-2029	44	27	the	the	DET
easat-2029	44	28	absence	absence	NOUN
easat-2029	44	29	of	of	ADP
easat-2029	44	30	some	some	DET
easat-2029	44	31	legislation	legislation	NOUN
easat-2029	44	32	that	that	PRON
easat-2029	44	33	obliges	oblige	VERB
easat-2029	44	34	companies	company	NOUN
easat-2029	44	35	to	to	PART
easat-2029	44	36	adopt	adopt	VERB
easat-2029	44	37	this	this	DET
easat-2029	44	38	type	type	NOUN
easat-2029	44	39	of	of	ADP
easat-2029	44	40	report	report	NOUN
easat-2029	44	41	(	(	PUNCT
easat-2029	44	42	al126	al126	PROPN
easat-2029	44	43	edelweiss	edelweiss	PROPN
easat-2029	44	44	applied	apply	VERB
easat-2029	44	45	science	science	NOUN
easat-2029	44	46	and	and	CCONJ
easat-2029	44	47	technology	technology	NOUN
easat-2029	44	48	issn	issn	PROPN
easat-2029	44	49	:	:	PUNCT
easat-2029	44	50	2576	2576	NUM
easat-2029	44	51	-	-	SYM
easat-2029	44	52	8484	8484	NUM
easat-2029	44	53	vol	vol	NOUN
easat-2029	44	54	.	.	PROPN
easat-2029	45	1	8	8	NUM
easat-2029	45	2	,	,	PUNCT
easat-2029	45	3	no	no	INTJ
easat-2029	45	4	.	.	NOUN
easat-2029	46	1	6	6	NUM
easat-2029	46	2	:	:	SYM
easat-2029	46	3	124	124	NUM
easat-2029	46	4	-	-	SYM
easat-2029	46	5	133	133	NUM
easat-2029	46	6	,	,	PUNCT
easat-2029	46	7	2024	2024	NUM
easat-2029	46	8	doi	doi	NOUN
easat-2029	46	9	:	:	PUNCT
easat-2029	46	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	46	11	©	©	PROPN
easat-2029	46	12	2024	2024	NUM
easat-2029	46	13	by	by	ADP
easat-2029	46	14	the	the	DET
easat-2029	46	15	authors	author	NOUN
easat-2029	46	16	;	;	PUNCT
easat-2029	46	17	licensee	licensee	PROPN
easat-2029	46	18	learning	learn	VERB
easat-2029	46	19	gate	gate	PROPN
easat-2029	46	20	mayatam	mayatam	PROPN
easat-2029	46	21	&	&	CCONJ
easat-2029	46	22	al	al	PROPN
easat-2029	46	23	-	-	PUNCT
easat-2029	46	24	badawi	badawi	PROPN
easat-2029	46	25	,	,	PUNCT
easat-2029	46	26	2023	2023	NUM
easat-2029	46	27	)	)	PUNCT
easat-2029	46	28	.	.	PUNCT
easat-2029	47	1	despite	despite	SCONJ
easat-2029	47	2	this	this	PRON
easat-2029	47	3	,	,	PUNCT
easat-2029	47	4	integrated	integrate	VERB
easat-2029	47	5	reports	report	NOUN
easat-2029	47	6	are	be	AUX
easat-2029	47	7	an	an	DET
easat-2029	47	8	opportunity	opportunity	NOUN
easat-2029	47	9	for	for	SCONJ
easat-2029	47	10	jordanian	jordanian	ADJ
easat-2029	47	11	companies	company	NOUN
easat-2029	47	12	to	to	PART
easat-2029	47	13	improve	improve	VERB
easat-2029	47	14	their	their	PRON
easat-2029	47	15	reputation	reputation	NOUN
easat-2029	47	16	and	and	CCONJ
easat-2029	47	17	attract	attract	VERB
easat-2029	47	18	international	international	ADJ
easat-2029	47	19	investments	investment	NOUN
easat-2029	47	20	,	,	PUNCT
easat-2029	47	21	as	as	SCONJ
easat-2029	47	22	companies	company	NOUN
easat-2029	47	23	that	that	PRON
easat-2029	47	24	adopt	adopt	VERB
easat-2029	47	25	integrated	integrated	ADJ
easat-2029	47	26	reports	report	NOUN
easat-2029	47	27	are	be	AUX
easat-2029	47	28	seen	see	VERB
easat-2029	47	29	as	as	ADP
easat-2029	47	30	more	more	ADV
easat-2029	47	31	transparent	transparent	ADJ
easat-2029	47	32	and	and	CCONJ
easat-2029	47	33	valued	value	VERB
easat-2029	47	34	for	for	ADP
easat-2029	47	35	their	their	PRON
easat-2029	47	36	overall	overall	ADJ
easat-2029	47	37	performance	performance	NOUN
easat-2029	47	38	,	,	PUNCT
easat-2029	47	39	not	not	PART
easat-2029	47	40	just	just	ADV
easat-2029	47	41	financial	financial	ADJ
easat-2029	47	42	ones	one	NOUN
easat-2029	47	43	.	.	PUNCT
easat-2029	48	1	2	2	X
easat-2029	48	2	.	.	X
easat-2029	48	3	literature	literature	NOUN
easat-2029	48	4	review	review	VERB
easat-2029	48	5	the	the	DET
easat-2029	48	6	auditing	auditing	NOUN
easat-2029	48	7	process	process	NOUN
easat-2029	48	8	is	be	AUX
easat-2029	48	9	an	an	DET
easat-2029	48	10	organized	organized	ADJ
easat-2029	48	11	and	and	CCONJ
easat-2029	48	12	systematic	systematic	ADJ
easat-2029	48	13	part	part	NOUN
easat-2029	48	14	of	of	ADP
easat-2029	48	15	collecting	collect	VERB
easat-2029	48	16	and	and	CCONJ
easat-2029	48	17	evaluating	evaluate	VERB
easat-2029	48	18	evidence	evidence	NOUN
easat-2029	48	19	assumptions	assumption	NOUN
easat-2029	48	20	about	about	ADP
easat-2029	48	21	the	the	DET
easat-2029	48	22	results	result	NOUN
easat-2029	48	23	of	of	ADP
easat-2029	48	24	economic	economic	ADJ
easat-2029	48	25	activities	activity	NOUN
easat-2029	48	26	and	and	CCONJ
easat-2029	48	27	events	event	NOUN
easat-2029	48	28	in	in	ADP
easat-2029	48	29	an	an	DET
easat-2029	48	30	objective	objective	ADJ
easat-2029	48	31	and	and	CCONJ
easat-2029	48	32	neutral	neutral	ADJ
easat-2029	48	33	manner	manner	NOUN
easat-2029	48	34	,	,	PUNCT
easat-2029	48	35	to	to	PART
easat-2029	48	36	determine	determine	VERB
easat-2029	48	37	the	the	DET
easat-2029	48	38	extent	extent	NOUN
easat-2029	48	39	of	of	ADP
easat-2029	48	40	compatibility	compatibility	NOUN
easat-2029	48	41	and	and	CCONJ
easat-2029	48	42	conformity	conformity	NOUN
easat-2029	48	43	between	between	ADP
easat-2029	48	44	these	these	DET
easat-2029	48	45	results	result	NOUN
easat-2029	48	46	and	and	CCONJ
easat-2029	48	47	actual	actual	ADJ
easat-2029	48	48	reality	reality	NOUN
easat-2029	48	49	,	,	PUNCT
easat-2029	48	50	and	and	CCONJ
easat-2029	48	51	the	the	DET
easat-2029	48	52	extent	extent	NOUN
easat-2029	48	53	of	of	ADP
easat-2029	48	54	adherence	adherence	NOUN
easat-2029	48	55	to	to	ADP
easat-2029	48	56	the	the	DET
easat-2029	48	57	standards	standard	NOUN
easat-2029	48	58	established	establish	VERB
easat-2029	48	59	in	in	ADP
easat-2029	48	60	their	their	PRON
easat-2029	48	61	preparation	preparation	NOUN
easat-2029	48	62	,	,	PUNCT
easat-2029	48	63	and	and	CCONJ
easat-2029	48	64	then	then	ADV
easat-2029	48	65	informing	inform	VERB
easat-2029	48	66	the	the	DET
easat-2029	48	67	concerned	concerned	ADJ
easat-2029	48	68	parties	party	NOUN
easat-2029	48	69	of	of	ADP
easat-2029	48	70	the	the	DET
easat-2029	48	71	results	result	NOUN
easat-2029	48	72	of	of	ADP
easat-2029	48	73	the	the	DET
easat-2029	48	74	audit	audit	NOUN
easat-2029	48	75	work	work	NOUN
easat-2029	48	76	(	(	PUNCT
easat-2029	48	77	alrashdan	alrashdan	PROPN
easat-2029	48	78	,	,	PUNCT
easat-2029	48	79	2023	2023	NUM
easat-2029	48	80	,	,	PUNCT
easat-2029	48	81	al	al	PROPN
easat-2029	48	82	-	-	PUNCT
easat-2029	48	83	kebailat	kebailat	PROPN
easat-2029	48	84	&	&	CCONJ
easat-2029	48	85	al	al	PROPN
easat-2029	48	86	nawafleh	nawafleh	PROPN
easat-2029	48	87	,	,	PUNCT
easat-2029	48	88	2023	2023	NUM
easat-2029	48	89	)	)	PUNCT
easat-2029	48	90	.	.	PUNCT
easat-2029	49	1	it	it	PRON
easat-2029	49	2	is	be	AUX
easat-2029	49	3	clear	clear	ADJ
easat-2029	49	4	that	that	SCONJ
easat-2029	49	5	the	the	DET
easat-2029	49	6	auditing	auditing	NOUN
easat-2029	49	7	process	process	NOUN
easat-2029	49	8	is	be	AUX
easat-2029	49	9	organized	organize	VERB
easat-2029	49	10	and	and	CCONJ
easat-2029	49	11	depends	depend	VERB
easat-2029	49	12	on	on	ADP
easat-2029	49	13	a	a	DET
easat-2029	49	14	set	set	NOUN
easat-2029	49	15	of	of	ADP
easat-2029	49	16	procedures	procedure	NOUN
easat-2029	49	17	as	as	ADP
easat-2029	49	18	specific	specific	ADJ
easat-2029	49	19	standards	standard	NOUN
easat-2029	49	20	agreed	agree	VERB
easat-2029	49	21	upon	upon	SCONJ
easat-2029	49	22	within	within	ADP
easat-2029	49	23	a	a	DET
easat-2029	49	24	theoretical	theoretical	ADJ
easat-2029	49	25	and	and	CCONJ
easat-2029	49	26	fixed	fix	VERB
easat-2029	49	27	framework	framework	NOUN
easat-2029	49	28	and	and	CCONJ
easat-2029	49	29	function	function	NOUN
easat-2029	49	30	(	(	PUNCT
easat-2029	49	31	adewinmisi	adewinmisi	PROPN
easat-2029	49	32	et	et	VERB
easat-2029	49	33	al	al	PROPN
easat-2029	49	34	.	.	PROPN
easat-2029	49	35	,	,	PUNCT
easat-2029	49	36	2022	2022	NUM
easat-2029	49	37	)	)	PUNCT
easat-2029	49	38	.	.	PUNCT
easat-2029	50	1	the	the	DET
easat-2029	50	2	auditor	auditor	NOUN
easat-2029	50	3	needs	need	VERB
easat-2029	50	4	a	a	DET
easat-2029	50	5	set	set	NOUN
easat-2029	50	6	of	of	ADP
easat-2029	50	7	basic	basic	ADJ
easat-2029	50	8	requirements	requirement	NOUN
easat-2029	50	9	to	to	PART
easat-2029	50	10	be	be	AUX
easat-2029	50	11	able	able	ADJ
easat-2029	50	12	to	to	PART
easat-2029	50	13	perform	perform	VERB
easat-2029	50	14	his	his	PRON
easat-2029	50	15	confirmatory	confirmatory	ADJ
easat-2029	50	16	role	role	NOUN
easat-2029	50	17	towards	towards	ADP
easat-2029	50	18	integrated	integrate	VERB
easat-2029	50	19	reports	report	NOUN
easat-2029	50	20	,	,	PUNCT
easat-2029	50	21	and	and	CCONJ
easat-2029	50	22	rely	rely	VERB
easat-2029	50	23	on	on	ADP
easat-2029	50	24	appropriate	appropriate	ADJ
easat-2029	50	25	professional	professional	ADJ
easat-2029	50	26	standards	standard	NOUN
easat-2029	50	27	because	because	SCONJ
easat-2029	50	28	the	the	DET
easat-2029	50	29	availability	availability	NOUN
easat-2029	50	30	of	of	ADP
easat-2029	50	31	appropriate	appropriate	ADJ
easat-2029	50	32	standards	standard	NOUN
easat-2029	50	33	is	be	AUX
easat-2029	50	34	a	a	DET
easat-2029	50	35	requirement	requirement	NOUN
easat-2029	50	36	for	for	ADP
easat-2029	50	37	performing	perform	VERB
easat-2029	50	38	the	the	DET
easat-2029	50	39	basic	basic	ADJ
easat-2029	50	40	audit	audit	NOUN
easat-2029	50	41	task	task	NOUN
easat-2029	50	42	(	(	PUNCT
easat-2029	50	43	almutairi	almutairi	NOUN
easat-2029	50	44	,	,	PUNCT
easat-2029	50	45	2024	2024	NUM
easat-2029	50	46	)	)	PUNCT
easat-2029	50	47	.	.	PUNCT
easat-2029	51	1	effective	effective	ADJ
easat-2029	51	2	accounting	accounting	NOUN
easat-2029	51	3	information	information	NOUN
easat-2029	51	4	must	must	AUX
easat-2029	51	5	also	also	ADV
easat-2029	51	6	be	be	AUX
easat-2029	51	7	provided	provide	VERB
easat-2029	51	8	that	that	PRON
easat-2029	51	9	meets	meet	VERB
easat-2029	51	10	the	the	DET
easat-2029	51	11	requirements	requirement	NOUN
easat-2029	51	12	of	of	ADP
easat-2029	51	13	measurement	measurement	NOUN
easat-2029	51	14	,	,	PUNCT
easat-2029	51	15	disclosure	disclosure	NOUN
easat-2029	51	16	,	,	PUNCT
easat-2029	51	17	and	and	CCONJ
easat-2029	51	18	reporting	reporting	NOUN
easat-2029	51	19	of	of	ADP
easat-2029	51	20	the	the	DET
easat-2029	51	21	contents	content	NOUN
easat-2029	51	22	of	of	ADP
easat-2029	51	23	the	the	DET
easat-2029	51	24	integrated	integrated	ADJ
easat-2029	51	25	report	report	NOUN
easat-2029	51	26	,	,	PUNCT
easat-2029	51	27	and	and	CCONJ
easat-2029	51	28	due	due	ADP
easat-2029	51	29	to	to	ADP
easat-2029	51	30	the	the	DET
easat-2029	51	31	great	great	ADJ
easat-2029	51	32	diversity	diversity	NOUN
easat-2029	51	33	of	of	ADP
easat-2029	51	34	information	information	NOUN
easat-2029	51	35	contained	contain	VERB
easat-2029	51	36	in	in	ADP
easat-2029	51	37	the	the	DET
easat-2029	51	38	integrated	integrate	VERB
easat-2029	51	39	report	report	NOUN
easat-2029	51	40	from	from	ADP
easat-2029	51	41	financial	financial	ADJ
easat-2029	51	42	and	and	CCONJ
easat-2029	51	43	non	non	ADJ
easat-2029	51	44	-	-	ADJ
easat-2029	51	45	financial	financial	ADJ
easat-2029	51	46	information	information	NOUN
easat-2029	51	47	(	(	PUNCT
easat-2029	51	48	salehi	salehi	NOUN
easat-2029	51	49	et	et	PROPN
easat-2029	51	50	al	al	PROPN
easat-2029	51	51	.	.	PROPN
easat-2029	51	52	,	,	PUNCT
easat-2029	51	53	2022	2022	NUM
easat-2029	51	54	)	)	PUNCT
easat-2029	51	55	.	.	PUNCT
easat-2029	52	1	since	since	SCONJ
easat-2029	52	2	the	the	DET
easat-2029	52	3	adoption	adoption	NOUN
easat-2029	52	4	of	of	ADP
easat-2029	52	5	integrated	integrated	ADJ
easat-2029	52	6	reporting	reporting	NOUN
easat-2029	52	7	is	be	AUX
easat-2029	52	8	mostly	mostly	ADV
easat-2029	52	9	voluntary	voluntary	ADJ
easat-2029	52	10	worldwide	worldwide	NOUN
easat-2029	52	11	,	,	PUNCT
easat-2029	52	12	it	it	PRON
easat-2029	52	13	is	be	AUX
easat-2029	52	14	questionable	questionable	ADJ
easat-2029	52	15	whether	whether	SCONJ
easat-2029	52	16	some	some	DET
easat-2029	52	17	aspects	aspect	NOUN
easat-2029	52	18	of	of	ADP
easat-2029	52	19	governance	governance	NOUN
easat-2029	52	20	,	,	PUNCT
easat-2029	52	21	performance	performance	NOUN
easat-2029	52	22	,	,	PUNCT
easat-2029	52	23	and	and	CCONJ
easat-2029	52	24	reporting	reporting	NOUN
easat-2029	52	25	may	may	AUX
easat-2029	52	26	enhance	enhance	VERB
easat-2029	52	27	management	management	NOUN
easat-2029	52	28	’s	’s	PART
easat-2029	52	29	decision	decision	NOUN
easat-2029	52	30	to	to	PART
easat-2029	52	31	implement	implement	VERB
easat-2029	52	32	integrated	integrated	ADJ
easat-2029	52	33	reporting	reporting	NOUN
easat-2029	52	34	or	or	CCONJ
easat-2029	52	35	whether	whether	SCONJ
easat-2029	52	36	the	the	DET
easat-2029	52	37	adoption	adoption	NOUN
easat-2029	52	38	of	of	ADP
easat-2029	52	39	integrated	integrated	ADJ
easat-2029	52	40	reporting	reporting	NOUN
easat-2029	52	41	will	will	AUX
easat-2029	52	42	improve	improve	VERB
easat-2029	52	43	the	the	DET
easat-2029	52	44	value	value	NOUN
easat-2029	52	45	of	of	ADP
easat-2029	52	46	the	the	DET
easat-2029	52	47	company	company	NOUN
easat-2029	52	48	(	(	PUNCT
easat-2029	52	49	velte	velte	NOUN
easat-2029	52	50	,	,	PUNCT
easat-2029	52	51	2022	2022	NUM
easat-2029	52	52	)	)	PUNCT
easat-2029	52	53	.	.	PUNCT
easat-2029	53	1	due	due	ADP
easat-2029	53	2	to	to	ADP
easat-2029	53	3	the	the	DET
easat-2029	53	4	increasing	increase	VERB
easat-2029	53	5	complexity	complexity	NOUN
easat-2029	53	6	of	of	ADP
easat-2029	53	7	the	the	DET
easat-2029	53	8	business	business	NOUN
easat-2029	53	9	world	world	NOUN
easat-2029	53	10	,	,	PUNCT
easat-2029	53	11	new	new	ADJ
easat-2029	53	12	reporting	reporting	NOUN
easat-2029	53	13	requirements	requirement	NOUN
easat-2029	53	14	have	have	AUX
easat-2029	53	15	been	be	AUX
easat-2029	53	16	added	add	VERB
easat-2029	53	17	,	,	PUNCT
easat-2029	53	18	through	through	ADP
easat-2029	53	19	a	a	DET
easat-2029	53	20	range	range	NOUN
easat-2029	53	21	of	of	ADP
easat-2029	53	22	laws	law	NOUN
easat-2029	53	23	,	,	PUNCT
easat-2029	53	24	regulations	regulation	NOUN
easat-2029	53	25	,	,	PUNCT
easat-2029	53	26	standards	standard	NOUN
easat-2029	53	27	,	,	PUNCT
easat-2029	53	28	rules	rule	NOUN
easat-2029	53	29	,	,	PUNCT
easat-2029	53	30	and	and	CCONJ
easat-2029	53	31	guidelines	guideline	NOUN
easat-2029	53	32	,	,	PUNCT
easat-2029	53	33	which	which	PRON
easat-2029	53	34	has	have	AUX
easat-2029	53	35	led	lead	VERB
easat-2029	53	36	to	to	ADP
easat-2029	53	37	an	an	DET
easat-2029	53	38	increase	increase	NOUN
easat-2029	53	39	in	in	ADP
easat-2029	53	40	information	information	NOUN
easat-2029	53	41	provided	provide	VERB
easat-2029	53	42	in	in	ADP
easat-2029	53	43	the	the	DET
easat-2029	53	44	form	form	NOUN
easat-2029	53	45	of	of	ADP
easat-2029	53	46	longer	long	ADJ
easat-2029	53	47	and	and	CCONJ
easat-2029	53	48	more	more	ADV
easat-2029	53	49	complex	complex	ADJ
easat-2029	53	50	financial	financial	ADJ
easat-2029	53	51	reports	report	NOUN
easat-2029	53	52	through	through	ADP
easat-2029	53	53	increased	increase	VERB
easat-2029	53	54	reporting	reporting	NOUN
easat-2029	53	55	on	on	ADP
easat-2029	53	56	governance	governance	NOUN
easat-2029	53	57	and	and	CCONJ
easat-2029	53	58	remuneration	remuneration	NOUN
easat-2029	53	59	(	(	PUNCT
easat-2029	53	60	alahmed	alahme	VERB
easat-2029	53	61	et	et	PROPN
easat-2029	53	62	al	al	PROPN
easat-2029	53	63	.	.	PROPN
easat-2029	53	64	,	,	PUNCT
easat-2029	53	65	2023	2023	NUM
easat-2029	53	66	,	,	PUNCT
easat-2029	53	67	aburumman	aburumman	NOUN
easat-2029	53	68	,	,	PUNCT
easat-2029	53	69	2022	2022	NUM
easat-2029	53	70	)	)	PUNCT
easat-2029	53	71	.	.	PUNCT
easat-2029	54	1	companies	company	NOUN
easat-2029	54	2	have	have	AUX
easat-2029	54	3	begun	begin	VERB
easat-2029	54	4	to	to	PART
easat-2029	54	5	consolidate	consolidate	VERB
easat-2029	54	6	all	all	DET
easat-2029	54	7	their	their	PRON
easat-2029	54	8	reports	report	NOUN
easat-2029	54	9	into	into	ADP
easat-2029	54	10	a	a	DET
easat-2029	54	11	single	single	ADJ
easat-2029	54	12	document	document	NOUN
easat-2029	54	13	,	,	PUNCT
easat-2029	54	14	the	the	DET
easat-2029	54	15	integrated	integrated	ADJ
easat-2029	54	16	report	report	NOUN
easat-2029	54	17	,	,	PUNCT
easat-2029	54	18	to	to	PART
easat-2029	54	19	meet	meet	VERB
easat-2029	54	20	the	the	DET
easat-2029	54	21	needs	need	NOUN
easat-2029	54	22	of	of	ADP
easat-2029	54	23	stakeholders	stakeholder	NOUN
easat-2029	54	24	(	(	PUNCT
easat-2029	54	25	navarrete	navarrete	ADJ
easat-2029	54	26	-	-	PUNCT
easat-2029	54	27	oyarce	oyarce	NOUN
easat-2029	54	28	et	et	PROPN
easat-2029	54	29	al	al	PROPN
easat-2029	54	30	.	.	PROPN
easat-2029	54	31	,	,	PUNCT
easat-2029	54	32	2022	2022	NUM
easat-2029	54	33	)	)	PUNCT
easat-2029	54	34	.	.	PUNCT
easat-2029	55	1	where	where	SCONJ
easat-2029	55	2	integrated	integrated	ADJ
easat-2029	55	3	reports	report	NOUN
easat-2029	55	4	are	be	AUX
easat-2029	55	5	considered	consider	VERB
easat-2029	55	6	an	an	DET
easat-2029	55	7	extension	extension	NOUN
easat-2029	55	8	of	of	ADP
easat-2029	55	9	traditional	traditional	ADJ
easat-2029	55	10	financial	financial	ADJ
easat-2029	55	11	reports	report	NOUN
easat-2029	55	12	,	,	PUNCT
easat-2029	55	13	and	and	CCONJ
easat-2029	55	14	they	they	PRON
easat-2029	55	15	are	be	AUX
easat-2029	55	16	a	a	DET
easat-2029	55	17	tool	tool	NOUN
easat-2029	55	18	that	that	PRON
easat-2029	55	19	can	can	AUX
easat-2029	55	20	better	well	ADV
easat-2029	55	21	represent	represent	VERB
easat-2029	55	22	companies	company	NOUN
easat-2029	55	23	'	'	PART
easat-2029	55	24	ability	ability	NOUN
easat-2029	55	25	to	to	PART
easat-2029	55	26	create	create	VERB
easat-2029	55	27	value	value	NOUN
easat-2029	55	28	over	over	ADP
easat-2029	55	29	time	time	NOUN
easat-2029	55	30	(	(	PUNCT
easat-2029	55	31	alraggad	alraggad	VERB
easat-2029	55	32	et	et	PROPN
easat-2029	55	33	al	al	PROPN
easat-2029	55	34	.	.	PROPN
easat-2029	55	35	,	,	PUNCT
easat-2029	55	36	2024	2024	NUM
easat-2029	55	37	,	,	PUNCT
easat-2029	55	38	gharaibeh	gharaibeh	NOUN
easat-2029	55	39	&	&	CCONJ
easat-2029	55	40	ibrahim	ibrahim	PROPN
easat-2029	55	41	,	,	PUNCT
easat-2029	55	42	2024	2024	NUM
easat-2029	55	43	)	)	PUNCT
easat-2029	55	44	.	.	PUNCT
easat-2029	56	1	this	this	DET
easat-2029	56	2	report	report	NOUN
easat-2029	56	3	aims	aim	VERB
easat-2029	56	4	to	to	PART
easat-2029	56	5	provide	provide	VERB
easat-2029	56	6	a	a	DET
easat-2029	56	7	long	long	ADJ
easat-2029	56	8	-	-	PUNCT
easat-2029	56	9	term	term	NOUN
easat-2029	56	10	vision	vision	NOUN
easat-2029	56	11	,	,	PUNCT
easat-2029	56	12	where	where	SCONJ
easat-2029	56	13	users	user	NOUN
easat-2029	56	14	can	can	AUX
easat-2029	56	15	understand	understand	VERB
easat-2029	56	16	how	how	SCONJ
easat-2029	56	17	the	the	DET
easat-2029	56	18	company	company	NOUN
easat-2029	56	19	behaves	behave	VERB
easat-2029	56	20	in	in	ADP
easat-2029	56	21	a	a	DET
easat-2029	56	22	complex	complex	ADJ
easat-2029	56	23	and	and	CCONJ
easat-2029	56	24	unstable	unstable	ADJ
easat-2029	56	25	environment	environment	NOUN
easat-2029	56	26	by	by	ADP
easat-2029	56	27	contributing	contribute	VERB
easat-2029	56	28	to	to	ADP
easat-2029	56	29	creating	create	VERB
easat-2029	56	30	sustainable	sustainable	ADJ
easat-2029	56	31	value	value	NOUN
easat-2029	56	32	for	for	ADP
easat-2029	56	33	the	the	DET
easat-2029	56	34	company	company	NOUN
easat-2029	56	35	(	(	PUNCT
easat-2029	56	36	chouaibi	chouaibi	NOUN
easat-2029	56	37	et	et	PROPN
easat-2029	56	38	al	al	PROPN
easat-2029	56	39	.	.	PROPN
easat-2029	56	40	,	,	PUNCT
easat-2029	56	41	2022	2022	NUM
easat-2029	56	42	)	)	PUNCT
easat-2029	56	43	.	.	PUNCT
easat-2029	57	1	the	the	DET
easat-2029	57	2	quality	quality	NOUN
easat-2029	57	3	of	of	ADP
easat-2029	57	4	financial	financial	ADJ
easat-2029	57	5	reports	report	NOUN
easat-2029	57	6	is	be	AUX
easat-2029	57	7	essentially	essentially	ADV
easat-2029	57	8	a	a	DET
easat-2029	57	9	description	description	NOUN
easat-2029	57	10	of	of	ADP
easat-2029	57	11	all	all	DET
easat-2029	57	12	the	the	DET
easat-2029	57	13	company	company	NOUN
easat-2029	57	14	's	's	PART
easat-2029	57	15	financial	financial	ADJ
easat-2029	57	16	and	and	CCONJ
easat-2029	57	17	accounting	accounting	NOUN
easat-2029	57	18	activities	activity	NOUN
easat-2029	57	19	that	that	PRON
easat-2029	57	20	can	can	AUX
easat-2029	57	21	be	be	AUX
easat-2029	57	22	used	use	VERB
easat-2029	57	23	as	as	ADP
easat-2029	57	24	a	a	DET
easat-2029	57	25	reference	reference	NOUN
easat-2029	57	26	by	by	ADP
easat-2029	57	27	external	external	ADJ
easat-2029	57	28	and	and	CCONJ
easat-2029	57	29	internal	internal	ADJ
easat-2029	57	30	parties	party	NOUN
easat-2029	57	31	to	to	PART
easat-2029	57	32	make	make	VERB
easat-2029	57	33	final	final	ADJ
easat-2029	57	34	decisions	decision	NOUN
easat-2029	57	35	(	(	PUNCT
easat-2029	57	36	khawaja	khawaja	NOUN
easat-2029	57	37	,	,	PUNCT
easat-2029	57	38	2023	2023	NUM
easat-2029	57	39	)	)	PUNCT
easat-2029	57	40	.	.	PUNCT
easat-2029	58	1	the	the	DET
easat-2029	58	2	use	use	NOUN
easat-2029	58	3	of	of	ADP
easat-2029	58	4	financial	financial	ADJ
easat-2029	58	5	reports	report	NOUN
easat-2029	58	6	will	will	AUX
easat-2029	58	7	be	be	AUX
easat-2029	58	8	clearer	clear	ADJ
easat-2029	58	9	if	if	SCONJ
easat-2029	58	10	they	they	PRON
easat-2029	58	11	meet	meet	VERB
easat-2029	58	12	the	the	DET
easat-2029	58	13	qualitative	qualitative	ADJ
easat-2029	58	14	characteristics	characteristic	NOUN
easat-2029	58	15	of	of	ADP
easat-2029	58	16	reliability	reliability	NOUN
easat-2029	58	17	,	,	PUNCT
easat-2029	58	18	understandability	understandability	NOUN
easat-2029	58	19	,	,	PUNCT
easat-2029	58	20	relevance	relevance	NOUN
easat-2029	58	21	,	,	PUNCT
easat-2029	58	22	and	and	CCONJ
easat-2029	58	23	comparability	comparability	NOUN
easat-2029	58	24	(	(	PUNCT
easat-2029	58	25	qawqzeh	qawqzeh	NOUN
easat-2029	58	26	et	et	PROPN
easat-2029	58	27	al	al	PROPN
easat-2029	58	28	.	.	PROPN
easat-2029	58	29	,	,	PUNCT
easat-2029	58	30	2019	2019	NUM
easat-2029	58	31	)	)	PUNCT
easat-2029	58	32	.	.	PUNCT
easat-2029	59	1	integrated	integrate	VERB
easat-2029	59	2	reports	report	NOUN
easat-2029	59	3	are	be	AUX
easat-2029	59	4	a	a	DET
easat-2029	59	5	process	process	NOUN
easat-2029	59	6	by	by	ADP
easat-2029	59	7	which	which	PRON
easat-2029	59	8	an	an	DET
easat-2029	59	9	organization	organization	NOUN
easat-2029	59	10	communicates	communicate	VERB
easat-2029	59	11	information	information	NOUN
easat-2029	59	12	to	to	ADP
easat-2029	59	13	stakeholders	stakeholder	NOUN
easat-2029	59	14	,	,	PUNCT
easat-2029	59	15	as	as	SCONJ
easat-2029	59	16	this	this	DET
easat-2029	59	17	report	report	NOUN
easat-2029	59	18	provides	provide	VERB
easat-2029	59	19	essential	essential	ADJ
easat-2029	59	20	details	detail	NOUN
easat-2029	59	21	about	about	ADP
easat-2029	59	22	the	the	DET
easat-2029	59	23	company	company	NOUN
easat-2029	59	24	's	's	PART
easat-2029	59	25	size	size	NOUN
easat-2029	59	26	,	,	PUNCT
easat-2029	59	27	growth	growth	NOUN
easat-2029	59	28	,	,	PUNCT
easat-2029	59	29	strategy	strategy	NOUN
easat-2029	59	30	,	,	PUNCT
easat-2029	59	31	governance	governance	NOUN
easat-2029	59	32	,	,	PUNCT
easat-2029	59	33	compensation	compensation	NOUN
easat-2029	59	34	,	,	PUNCT
easat-2029	59	35	achievement	achievement	NOUN
easat-2029	59	36	,	,	PUNCT
easat-2029	59	37	risks	risk	NOUN
easat-2029	59	38	,	,	PUNCT
easat-2029	59	39	and	and	CCONJ
easat-2029	59	40	prospects	prospect	NOUN
easat-2029	59	41	,	,	PUNCT
easat-2029	59	42	in	in	ADP
easat-2029	59	43	addition	addition	NOUN
easat-2029	59	44	to	to	ADP
easat-2029	59	45	the	the	DET
easat-2029	59	46	commercial	commercial	ADJ
easat-2029	59	47	,	,	PUNCT
easat-2029	59	48	social	social	ADJ
easat-2029	59	49	,	,	PUNCT
easat-2029	59	50	and	and	CCONJ
easat-2029	59	51	environmental	environmental	ADJ
easat-2029	59	52	context	context	NOUN
easat-2029	59	53	in	in	ADP
easat-2029	59	54	which	which	PRON
easat-2029	59	55	the	the	DET
easat-2029	59	56	company	company	NOUN
easat-2029	59	57	operates	operate	VERB
easat-2029	59	58	,	,	PUNCT
easat-2029	59	59	and	and	CCONJ
easat-2029	59	60	it	it	PRON
easat-2029	59	61	is	be	AUX
easat-2029	59	62	the	the	DET
easat-2029	59	63	company	company	NOUN
easat-2029	59	64	's	's	PART
easat-2029	59	65	main	main	ADJ
easat-2029	59	66	report	report	NOUN
easat-2029	59	67	(	(	PUNCT
easat-2029	59	68	hapsari	hapsari	PROPN
easat-2029	59	69	&	&	CCONJ
easat-2029	59	70	khairunnisa	khairunnisa	PROPN
easat-2029	59	71	,	,	PUNCT
easat-2029	59	72	2023	2023	NUM
easat-2029	59	73	,	,	PUNCT
easat-2029	59	74	gharaibeh	gharaibeh	NOUN
easat-2029	59	75	et	et	PROPN
easat-2029	59	76	al	al	PROPN
easat-2029	59	77	.	.	PROPN
easat-2029	59	78	,	,	PUNCT
easat-2029	59	79	2024	2024	NUM
easat-2029	59	80	)	)	PUNCT
easat-2029	59	81	)	)	PUNCT
easat-2029	59	82	.	.	PUNCT
easat-2029	60	1	although	although	SCONJ
easat-2029	60	2	integrated	integrated	ADJ
easat-2029	60	3	reporting	reporting	NOUN
easat-2029	60	4	is	be	AUX
easat-2029	60	5	a	a	DET
easat-2029	60	6	relatively	relatively	ADV
easat-2029	60	7	new	new	ADJ
easat-2029	60	8	area	area	NOUN
easat-2029	60	9	of	of	ADP
easat-2029	60	10	policy	policy	NOUN
easat-2029	60	11	and	and	CCONJ
easat-2029	60	12	practice	practice	NOUN
easat-2029	60	13	,	,	PUNCT
easat-2029	60	14	public	public	ADJ
easat-2029	60	15	policy	policy	NOUN
easat-2029	60	16	and	and	CCONJ
easat-2029	60	17	regulatory	regulatory	ADJ
easat-2029	60	18	practices	practice	NOUN
easat-2029	60	19	in	in	ADP
easat-2029	60	20	this	this	DET
easat-2029	60	21	area	area	NOUN
easat-2029	60	22	have	have	AUX
easat-2029	60	23	evolved	evolve	VERB
easat-2029	60	24	rapidly	rapidly	ADV
easat-2029	60	25	,	,	PUNCT
easat-2029	60	26	and	and	CCONJ
easat-2029	60	27	integrated	integrated	ADJ
easat-2029	60	28	reporting	reporting	NOUN
easat-2029	60	29	has	have	AUX
easat-2029	60	30	attracted	attract	VERB
easat-2029	60	31	considerable	considerable	ADJ
easat-2029	60	32	attention	attention	NOUN
easat-2029	60	33	from	from	ADP
easat-2029	60	34	academics	academic	NOUN
easat-2029	60	35	,	,	PUNCT
easat-2029	60	36	and	and	CCONJ
easat-2029	60	37	as	as	ADP
easat-2029	60	38	a	a	DET
easat-2029	60	39	rapidly	rapidly	ADV
easat-2029	60	40	evolving	evolve	VERB
easat-2029	60	41	accounting	account	VERB
easat-2029	60	42	regulatory	regulatory	ADJ
easat-2029	60	43	field	field	NOUN
easat-2029	60	44	(	(	PUNCT
easat-2029	60	45	soriya	soriya	NOUN
easat-2029	60	46	&	&	CCONJ
easat-2029	60	47	rastogi	rastogi	NOUN
easat-2029	60	48	,	,	PUNCT
easat-2029	60	49	2022	2022	NUM
easat-2029	60	50	)	)	PUNCT
easat-2029	60	51	.	.	PUNCT
easat-2029	61	1	the	the	DET
easat-2029	61	2	need	need	NOUN
easat-2029	61	3	to	to	PART
easat-2029	61	4	understand	understand	VERB
easat-2029	61	5	how	how	SCONJ
easat-2029	61	6	integrated	integrated	ADJ
easat-2029	61	7	reporting	reporting	NOUN
easat-2029	61	8	is	be	AUX
easat-2029	61	9	operationalized	operationalize	VERB
easat-2029	61	10	in	in	ADP
easat-2029	61	11	practical	practical	ADJ
easat-2029	61	12	accounting	accounting	NOUN
easat-2029	61	13	practice	practice	NOUN
easat-2029	61	14	has	have	AUX
easat-2029	61	15	emerged	emerge	VERB
easat-2029	61	16	,	,	PUNCT
easat-2029	61	17	and	and	CCONJ
easat-2029	61	18	researchers	researcher	NOUN
easat-2029	61	19	have	have	AUX
easat-2029	61	20	comprehensively	comprehensively	ADV
easat-2029	61	21	analyzed	analyze	VERB
easat-2029	61	22	the	the	DET
easat-2029	61	23	content	content	NOUN
easat-2029	61	24	of	of	ADP
easat-2029	61	25	integrated	integrated	ADJ
easat-2029	61	26	reporting	reporting	NOUN
easat-2029	61	27	(	(	PUNCT
easat-2029	61	28	pigatto	pigatto	NOUN
easat-2029	61	29	et	et	PROPN
easat-2029	61	30	al	al	PROPN
easat-2029	61	31	.	.	PROPN
easat-2029	61	32	,	,	PUNCT
easat-2029	61	33	2022	2022	NUM
easat-2029	61	34	)	)	PUNCT
easat-2029	61	35	.	.	PUNCT
easat-2029	62	1	it	it	PRON
easat-2029	62	2	has	have	AUX
easat-2029	62	3	also	also	ADV
easat-2029	62	4	played	play	VERB
easat-2029	62	5	an	an	DET
easat-2029	62	6	important	important	ADJ
easat-2029	62	7	role	role	NOUN
easat-2029	62	8	in	in	ADP
easat-2029	62	9	rebuilding	rebuild	VERB
easat-2029	62	10	relationships	relationship	NOUN
easat-2029	62	11	with	with	ADP
easat-2029	62	12	investors	investor	NOUN
easat-2029	62	13	and	and	CCONJ
easat-2029	62	14	stakeholders	stakeholder	NOUN
easat-2029	62	15	,	,	PUNCT
easat-2029	62	16	as	as	SCONJ
easat-2029	62	17	integrated	integrated	ADJ
easat-2029	62	18	reporting	reporting	NOUN
easat-2029	62	19	has	have	AUX
easat-2029	62	20	become	become	VERB
easat-2029	62	21	a	a	DET
easat-2029	62	22	common	common	ADJ
easat-2029	62	23	goal	goal	NOUN
easat-2029	62	24	to	to	PART
easat-2029	62	25	provide	provide	VERB
easat-2029	62	26	a	a	DET
easat-2029	62	27	comprehensive	comprehensive	ADJ
easat-2029	62	28	picture	picture	NOUN
easat-2029	62	29	of	of	ADP
easat-2029	62	30	a	a	DET
easat-2029	62	31	company	company	NOUN
easat-2029	62	32	’s	’s	PART
easat-2029	62	33	performance	performance	NOUN
easat-2029	62	34	and	and	CCONJ
easat-2029	62	35	conflicts	conflict	NOUN
easat-2029	62	36	of	of	ADP
easat-2029	62	37	interest	interest	NOUN
easat-2029	62	38	have	have	AUX
easat-2029	62	39	been	be	AUX
easat-2029	62	40	mitigated	mitigate	VERB
easat-2029	62	41	by	by	ADP
easat-2029	62	42	the	the	DET
easat-2029	62	43	adoption	adoption	NOUN
easat-2029	62	44	of	of	ADP
easat-2029	62	45	integrated	integrated	ADJ
easat-2029	62	46	reporting	reporting	NOUN
easat-2029	62	47	because	because	SCONJ
easat-2029	62	48	it	it	PRON
easat-2029	62	49	provides	provide	VERB
easat-2029	62	50	managers	manager	NOUN
easat-2029	62	51	with	with	ADP
easat-2029	62	52	a	a	DET
easat-2029	62	53	means	means	NOUN
easat-2029	62	54	to	to	PART
easat-2029	62	55	access	access	VERB
easat-2029	62	56	127	127	NUM
easat-2029	62	57	edelweiss	edelweiss	PROPN
easat-2029	62	58	applied	apply	VERB
easat-2029	62	59	science	science	NOUN
easat-2029	62	60	and	and	CCONJ
easat-2029	62	61	technology	technology	NOUN
easat-2029	62	62	issn	issn	PROPN
easat-2029	62	63	:	:	PUNCT
easat-2029	62	64	2576	2576	NUM
easat-2029	62	65	-	-	SYM
easat-2029	62	66	8484	8484	NUM
easat-2029	62	67	vol	vol	NOUN
easat-2029	62	68	.	.	PROPN
easat-2029	63	1	8	8	NUM
easat-2029	63	2	,	,	PUNCT
easat-2029	63	3	no	no	INTJ
easat-2029	63	4	.	.	NOUN
easat-2029	64	1	6	6	NUM
easat-2029	64	2	:	:	SYM
easat-2029	64	3	124	124	NUM
easat-2029	64	4	-	-	SYM
easat-2029	64	5	133	133	NUM
easat-2029	64	6	,	,	PUNCT
easat-2029	64	7	2024	2024	NUM
easat-2029	64	8	doi	doi	NOUN
easat-2029	64	9	:	:	PUNCT
easat-2029	64	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	64	11	©	©	PROPN
easat-2029	64	12	2024	2024	NUM
easat-2029	64	13	by	by	ADP
easat-2029	64	14	the	the	DET
easat-2029	64	15	authors	author	NOUN
easat-2029	64	16	;	;	PUNCT
easat-2029	64	17	licensee	licensee	PROPN
easat-2029	64	18	learning	learning	NOUN
easat-2029	64	19	gate	gate	VERB
easat-2029	64	20	more	more	ADV
easat-2029	64	21	comprehensive	comprehensive	ADJ
easat-2029	64	22	financial	financial	ADJ
easat-2029	64	23	and	and	CCONJ
easat-2029	64	24	non	non	ADJ
easat-2029	64	25	-	-	ADJ
easat-2029	64	26	financial	financial	ADJ
easat-2029	64	27	information	information	NOUN
easat-2029	64	28	about	about	ADP
easat-2029	64	29	the	the	DET
easat-2029	64	30	company	company	NOUN
easat-2029	64	31	while	while	SCONJ
easat-2029	64	32	increasing	increase	VERB
easat-2029	64	33	transparency	transparency	NOUN
easat-2029	64	34	and	and	CCONJ
easat-2029	64	35	accountability	accountability	NOUN
easat-2029	64	36	for	for	ADP
easat-2029	64	37	management	management	NOUN
easat-2029	64	38	(	(	PUNCT
easat-2029	64	39	hichri	hichri	PROPN
easat-2029	64	40	,	,	PUNCT
easat-2029	64	41	2022	2022	NUM
easat-2029	64	42	)	)	PUNCT
easat-2029	64	43	.	.	PUNCT
easat-2029	65	1	audit	audit	NOUN
easat-2029	65	2	services	service	NOUN
easat-2029	65	3	consist	consist	VERB
easat-2029	65	4	of	of	ADP
easat-2029	65	5	expressing	express	VERB
easat-2029	65	6	a	a	DET
easat-2029	65	7	clear	clear	ADJ
easat-2029	65	8	and	and	CCONJ
easat-2029	65	9	independent	independent	ADJ
easat-2029	65	10	opinion	opinion	NOUN
easat-2029	65	11	on	on	ADP
easat-2029	65	12	all	all	DET
easat-2029	65	13	financial	financial	ADJ
easat-2029	65	14	and	and	CCONJ
easat-2029	65	15	nonfinancial	nonfinancial	ADJ
easat-2029	65	16	information	information	NOUN
easat-2029	65	17	(	(	PUNCT
easat-2029	65	18	jarah	jarah	PROPN
easat-2029	65	19	et	et	PROPN
easat-2029	65	20	al	al	PROPN
easat-2029	65	21	.	.	PROPN
easat-2029	65	22	,	,	PUNCT
easat-2029	65	23	2024	2024	NUM
easat-2029	65	24	,	,	PUNCT
easat-2029	65	25	alazzam	alazzam	NOUN
easat-2029	65	26	et	et	PROPN
easat-2029	65	27	al	al	PROPN
easat-2029	65	28	.	.	PROPN
easat-2029	65	29	,	,	PUNCT
easat-2029	65	30	2024b	2024b	NUM
easat-2029	65	31	)	)	PUNCT
easat-2029	65	32	.	.	PUNCT
easat-2029	66	1	therefore	therefore	ADV
easat-2029	66	2	,	,	PUNCT
easat-2029	66	3	the	the	DET
easat-2029	66	4	independent	independent	ADJ
easat-2029	66	5	performance	performance	NOUN
easat-2029	66	6	of	of	ADP
easat-2029	66	7	management	management	NOUN
easat-2029	66	8	's	's	PART
easat-2029	66	9	disclosure	disclosure	NOUN
easat-2029	66	10	of	of	ADP
easat-2029	66	11	the	the	DET
easat-2029	66	12	content	content	NOUN
easat-2029	66	13	of	of	ADP
easat-2029	66	14	integrated	integrate	VERB
easat-2029	66	15	reports	report	NOUN
easat-2029	66	16	can	can	AUX
easat-2029	66	17	improve	improve	VERB
easat-2029	66	18	trust	trust	NOUN
easat-2029	66	19	,	,	PUNCT
easat-2029	66	20	credibility	credibility	NOUN
easat-2029	66	21	,	,	PUNCT
easat-2029	66	22	and	and	CCONJ
easat-2029	66	23	reliability	reliability	NOUN
easat-2029	66	24	,	,	PUNCT
easat-2029	66	25	and	and	CCONJ
easat-2029	66	26	thus	thus	ADV
easat-2029	66	27	improve	improve	VERB
easat-2029	66	28	the	the	DET
easat-2029	66	29	quality	quality	NOUN
easat-2029	66	30	of	of	ADP
easat-2029	66	31	the	the	DET
easat-2029	66	32	information	information	NOUN
easat-2029	66	33	in	in	ADP
easat-2029	66	34	light	light	NOUN
easat-2029	66	35	of	of	ADP
easat-2029	66	36	the	the	DET
easat-2029	66	37	availability	availability	NOUN
easat-2029	66	38	of	of	ADP
easat-2029	66	39	a	a	DET
easat-2029	66	40	high	high	ADJ
easat-2029	66	41	-	-	PUNCT
easat-2029	66	42	quality	quality	NOUN
easat-2029	66	43	audit	audit	NOUN
easat-2029	66	44	service	service	NOUN
easat-2029	66	45	on	on	ADP
easat-2029	66	46	integrated	integrated	ADJ
easat-2029	66	47	reports	report	NOUN
easat-2029	66	48	,	,	PUNCT
easat-2029	66	49	as	as	SCONJ
easat-2029	66	50	integrated	integrated	ADJ
easat-2029	66	51	reports	report	NOUN
easat-2029	66	52	enable	enable	VERB
easat-2029	66	53	improving	improve	VERB
easat-2029	66	54	trust	trust	NOUN
easat-2029	66	55	and	and	CCONJ
easat-2029	66	56	credibility	credibility	NOUN
easat-2029	66	57	in	in	ADP
easat-2029	66	58	financial	financial	ADJ
easat-2029	66	59	and	and	CCONJ
easat-2029	66	60	non	non	ADJ
easat-2029	66	61	-	-	ADJ
easat-2029	66	62	financial	financial	ADJ
easat-2029	66	63	information	information	NOUN
easat-2029	66	64	(	(	PUNCT
easat-2029	66	65	khalek	khalek	ADJ
easat-2029	66	66	yahya	yahya	NOUN
easat-2029	66	67	,	,	PUNCT
easat-2029	66	68	2022	2022	NUM
easat-2029	66	69	,	,	PUNCT
easat-2029	66	70	al	al	PROPN
easat-2029	66	71	-	-	PUNCT
easat-2029	66	72	ani	ani	X
easat-2029	66	73	et	et	PROPN
easat-2029	66	74	al	al	PROPN
easat-2029	66	75	.	.	PROPN
easat-2029	66	76	,	,	PUNCT
easat-2029	66	77	2024	2024	NUM
easat-2029	66	78	)	)	PUNCT
easat-2029	66	79	.	.	PUNCT
easat-2029	67	1	auditors	auditor	NOUN
easat-2029	67	2	also	also	ADV
easat-2029	67	3	play	play	VERB
easat-2029	67	4	a	a	DET
easat-2029	67	5	major	major	ADJ
easat-2029	67	6	role	role	NOUN
easat-2029	67	7	in	in	ADP
easat-2029	67	8	urging	urge	VERB
easat-2029	67	9	companies	company	NOUN
easat-2029	67	10	to	to	PART
easat-2029	67	11	take	take	VERB
easat-2029	67	12	responsibility	responsibility	NOUN
easat-2029	67	13	to	to	PART
easat-2029	67	14	progress	progress	VERB
easat-2029	67	15	towards	towards	ADP
easat-2029	67	16	achieving	achieve	VERB
easat-2029	67	17	goals	goal	NOUN
easat-2029	67	18	and	and	CCONJ
easat-2029	67	19	objectives	objective	NOUN
easat-2029	67	20	,	,	PUNCT
easat-2029	67	21	by	by	ADP
easat-2029	67	22	using	use	VERB
easat-2029	67	23	integrated	integrated	ADJ
easat-2029	67	24	reports	report	NOUN
easat-2029	67	25	to	to	PART
easat-2029	67	26	gain	gain	VERB
easat-2029	67	27	a	a	DET
easat-2029	67	28	better	well	ADJ
easat-2029	67	29	understanding	understanding	NOUN
easat-2029	67	30	of	of	ADP
easat-2029	67	31	potential	potential	ADJ
easat-2029	67	32	risks	risk	NOUN
easat-2029	67	33	,	,	PUNCT
easat-2029	67	34	and	and	CCONJ
easat-2029	67	35	auditors	auditor	NOUN
easat-2029	67	36	can	can	AUX
easat-2029	67	37	help	help	VERB
easat-2029	67	38	companies	company	NOUN
easat-2029	67	39	align	align	VERB
easat-2029	67	40	their	their	PRON
easat-2029	67	41	goals	goal	NOUN
easat-2029	67	42	and	and	CCONJ
easat-2029	67	43	objectives	objective	NOUN
easat-2029	67	44	with	with	ADP
easat-2029	67	45	their	their	PRON
easat-2029	67	46	businesses	business	NOUN
easat-2029	67	47	(	(	PUNCT
easat-2029	67	48	jarah	jarah	PROPN
easat-2029	67	49	et	et	PROPN
easat-2029	67	50	al	al	PROPN
easat-2029	67	51	.	.	PROPN
easat-2029	67	52	,	,	PUNCT
easat-2029	67	53	2022a	2022a	NUM
easat-2029	67	54	)	)	PUNCT
easat-2029	67	55	.	.	PUNCT
easat-2029	68	1	the	the	DET
easat-2029	68	2	topic	topic	NOUN
easat-2029	68	3	of	of	ADP
easat-2029	68	4	integrated	integrated	ADJ
easat-2029	68	5	reporting	reporting	NOUN
easat-2029	68	6	has	have	AUX
easat-2029	68	7	recently	recently	ADV
easat-2029	68	8	attracted	attract	VERB
easat-2029	68	9	the	the	DET
easat-2029	68	10	attention	attention	NOUN
easat-2029	68	11	of	of	ADP
easat-2029	68	12	scholars	scholar	NOUN
easat-2029	68	13	,	,	PUNCT
easat-2029	68	14	managers	manager	NOUN
easat-2029	68	15	,	,	PUNCT
easat-2029	68	16	professionals	professional	NOUN
easat-2029	68	17	,	,	PUNCT
easat-2029	68	18	organizations	organization	NOUN
easat-2029	68	19	,	,	PUNCT
easat-2029	68	20	auditing	auditing	NOUN
easat-2029	68	21	firms	firm	NOUN
easat-2029	68	22	,	,	PUNCT
easat-2029	68	23	and	and	CCONJ
easat-2029	68	24	media	medium	NOUN
easat-2029	68	25	from	from	ADP
easat-2029	68	26	all	all	ADV
easat-2029	68	27	over	over	ADP
easat-2029	68	28	the	the	DET
easat-2029	68	29	world	world	NOUN
easat-2029	68	30	,	,	PUNCT
easat-2029	68	31	as	as	SCONJ
easat-2029	68	32	auditors	auditor	NOUN
easat-2029	68	33	perform	perform	VERB
easat-2029	68	34	work	work	NOUN
easat-2029	68	35	related	relate	VERB
easat-2029	68	36	to	to	ADP
easat-2029	68	37	financial	financial	ADJ
easat-2029	68	38	reporting	reporting	NOUN
easat-2029	68	39	processes	process	NOUN
easat-2029	68	40	in	in	ADP
easat-2029	68	41	companies	company	NOUN
easat-2029	68	42	(	(	PUNCT
easat-2029	68	43	al	al	PROPN
easat-2029	68	44	-	-	PUNCT
easat-2029	68	45	jabra	jabra	PROPN
easat-2029	68	46	et	et	PROPN
easat-2029	68	47	al	al	PROPN
easat-2029	68	48	.	.	PROPN
easat-2029	68	49	,	,	PUNCT
easat-2029	68	50	2023	2023	NUM
easat-2029	68	51	)	)	PUNCT
easat-2029	68	52	.	.	PUNCT
easat-2029	69	1	both	both	DET
easat-2029	69	2	internal	internal	ADJ
easat-2029	69	3	and	and	CCONJ
easat-2029	69	4	external	external	ADJ
easat-2029	69	5	auditing	auditing	NOUN
easat-2029	69	6	have	have	VERB
easat-2029	69	7	a	a	DET
easat-2029	69	8	deterrent	deterrent	NOUN
easat-2029	69	9	effect	effect	NOUN
easat-2029	69	10	on	on	ADP
easat-2029	69	11	financial	financial	ADJ
easat-2029	69	12	reporting	reporting	NOUN
easat-2029	69	13	violations	violation	NOUN
easat-2029	69	14	,	,	PUNCT
easat-2029	69	15	and	and	CCONJ
easat-2029	69	16	the	the	DET
easat-2029	69	17	effects	effect	NOUN
easat-2029	69	18	of	of	ADP
easat-2029	69	19	internal	internal	ADJ
easat-2029	69	20	auditing	auditing	NOUN
easat-2029	69	21	are	be	AUX
easat-2029	69	22	similar	similar	ADJ
easat-2029	69	23	to	to	ADP
easat-2029	69	24	those	those	PRON
easat-2029	69	25	of	of	ADP
easat-2029	69	26	external	external	ADJ
easat-2029	69	27	auditing	auditing	NOUN
easat-2029	69	28	(	(	PUNCT
easat-2029	69	29	alzoubi	alzoubi	PROPN
easat-2029	69	30	,	,	PUNCT
easat-2029	69	31	2016	2016	NUM
easat-2029	69	32	)	)	PUNCT
easat-2029	69	33	.	.	PUNCT
easat-2029	70	1	therefore	therefore	ADV
easat-2029	70	2	,	,	PUNCT
easat-2029	70	3	external	external	ADJ
easat-2029	70	4	auditors	auditor	NOUN
easat-2029	70	5	are	be	AUX
easat-2029	70	6	one	one	NUM
easat-2029	70	7	of	of	ADP
easat-2029	70	8	the	the	DET
easat-2029	70	9	supporters	supporter	NOUN
easat-2029	70	10	of	of	ADP
easat-2029	70	11	integrated	integrated	ADJ
easat-2029	70	12	reporting	reporting	NOUN
easat-2029	70	13	,	,	PUNCT
easat-2029	70	14	who	who	PRON
easat-2029	70	15	are	be	AUX
easat-2029	70	16	responsible	responsible	ADJ
easat-2029	70	17	for	for	ADP
easat-2029	70	18	planning	planning	NOUN
easat-2029	70	19	and	and	CCONJ
easat-2029	70	20	executing	execute	VERB
easat-2029	70	21	audits	audits	NOUN
easat-2029	70	22	to	to	PART
easat-2029	70	23	ensure	ensure	VERB
easat-2029	70	24	that	that	SCONJ
easat-2029	70	25	current	current	ADJ
easat-2029	70	26	financial	financial	ADJ
easat-2029	70	27	statements	statement	NOUN
easat-2029	70	28	are	be	AUX
easat-2029	70	29	free	free	ADJ
easat-2029	70	30	from	from	ADP
easat-2029	70	31	material	material	ADJ
easat-2029	70	32	misstatements	misstatement	NOUN
easat-2029	70	33	,	,	PUNCT
easat-2029	70	34	whether	whether	SCONJ
easat-2029	70	35	in	in	ADP
easat-2029	70	36	terms	term	NOUN
easat-2029	70	37	of	of	ADP
easat-2029	70	38	errors	error	NOUN
easat-2029	70	39	or	or	CCONJ
easat-2029	70	40	fraud	fraud	NOUN
easat-2029	70	41	.	.	PUNCT
easat-2029	71	1	the	the	DET
easat-2029	71	2	quality	quality	NOUN
easat-2029	71	3	of	of	ADP
easat-2029	71	4	the	the	DET
easat-2029	71	5	audit	audit	NOUN
easat-2029	71	6	reflects	reflect	VERB
easat-2029	71	7	the	the	DET
easat-2029	71	8	performance	performance	NOUN
easat-2029	71	9	of	of	ADP
easat-2029	71	10	external	external	ADJ
easat-2029	71	11	audits	audit	NOUN
easat-2029	71	12	,	,	PUNCT
easat-2029	71	13	which	which	PRON
easat-2029	71	14	can	can	AUX
easat-2029	71	15	describe	describe	VERB
easat-2029	71	16	how	how	SCONJ
easat-2029	71	17	external	external	ADJ
easat-2029	71	18	auditors	auditor	NOUN
easat-2029	71	19	detect	detect	VERB
easat-2029	71	20	and	and	CCONJ
easat-2029	71	21	report	report	VERB
easat-2029	71	22	potential	potential	ADJ
easat-2029	71	23	violations	violation	NOUN
easat-2029	71	24	in	in	ADP
easat-2029	71	25	the	the	DET
easat-2029	71	26	accounting	accounting	NOUN
easat-2029	71	27	system	system	NOUN
easat-2029	71	28	(	(	PUNCT
easat-2029	71	29	kristilestari	kristilestari	PROPN
easat-2029	71	30	&	&	CCONJ
easat-2029	71	31	andesto	andesto	ADJ
easat-2029	71	32	,	,	PUNCT
easat-2029	71	33	2023	2023	NUM
easat-2029	71	34	)	)	PUNCT
easat-2029	71	35	.	.	PUNCT
easat-2029	72	1	the	the	DET
easat-2029	72	2	availability	availability	NOUN
easat-2029	72	3	of	of	ADP
easat-2029	72	4	reports	report	NOUN
easat-2029	72	5	in	in	ADP
easat-2029	72	6	companies	company	NOUN
easat-2029	72	7	is	be	AUX
easat-2029	72	8	one	one	NUM
easat-2029	72	9	of	of	ADP
easat-2029	72	10	the	the	DET
easat-2029	72	11	most	most	ADV
easat-2029	72	12	important	important	ADJ
easat-2029	72	13	basic	basic	ADJ
easat-2029	72	14	requirements	requirement	NOUN
easat-2029	72	15	for	for	ADP
easat-2029	72	16	obtaining	obtain	VERB
easat-2029	72	17	positive	positive	ADJ
easat-2029	72	18	confirmation	confirmation	NOUN
easat-2029	72	19	of	of	ADP
easat-2029	72	20	the	the	DET
easat-2029	72	21	integrated	integrated	ADJ
easat-2029	72	22	report	report	NOUN
easat-2029	72	23	,	,	PUNCT
easat-2029	72	24	in	in	ADP
easat-2029	72	25	which	which	PRON
easat-2029	72	26	the	the	DET
easat-2029	72	27	auditor	auditor	NOUN
easat-2029	72	28	plays	play	VERB
easat-2029	72	29	a	a	DET
easat-2029	72	30	major	major	ADJ
easat-2029	72	31	role	role	NOUN
easat-2029	72	32	in	in	ADP
easat-2029	72	33	verifying	verify	VERB
easat-2029	72	34	it	it	PRON
easat-2029	72	35	and	and	CCONJ
easat-2029	72	36	its	its	PRON
easat-2029	72	37	fairness	fairness	NOUN
easat-2029	72	38	and	and	CCONJ
easat-2029	72	39	credibility	credibility	NOUN
easat-2029	72	40	(	(	PUNCT
easat-2029	72	41	al	al	PROPN
easat-2029	72	42	-	-	PUNCT
easat-2029	72	43	zaqeba	zaqeba	PROPN
easat-2029	72	44	et	et	PROPN
easat-2029	72	45	al	al	PROPN
easat-2029	72	46	.	.	PROPN
easat-2029	72	47	,	,	PUNCT
easat-2029	72	48	2023	2023	NUM
easat-2029	72	49	)	)	PUNCT
easat-2029	72	50	.	.	PUNCT
easat-2029	73	1	therefore	therefore	ADV
easat-2029	73	2	,	,	PUNCT
easat-2029	73	3	the	the	DET
easat-2029	73	4	auditor	auditor	NOUN
easat-2029	73	5	will	will	AUX
easat-2029	73	6	have	have	VERB
easat-2029	73	7	a	a	DET
easat-2029	73	8	major	major	ADJ
easat-2029	73	9	role	role	NOUN
easat-2029	73	10	in	in	ADP
easat-2029	73	11	the	the	DET
easat-2029	73	12	future	future	NOUN
easat-2029	73	13	by	by	ADP
easat-2029	73	14	focusing	focus	VERB
easat-2029	73	15	on	on	ADP
easat-2029	73	16	developing	develop	VERB
easat-2029	73	17	and	and	CCONJ
easat-2029	73	18	training	training	NOUN
easat-2029	73	19	auditors	auditor	NOUN
easat-2029	73	20	to	to	PART
easat-2029	73	21	provide	provide	VERB
easat-2029	73	22	assurance	assurance	NOUN
easat-2029	73	23	services	service	NOUN
easat-2029	73	24	for	for	ADP
easat-2029	73	25	integrated	integrated	ADJ
easat-2029	73	26	reports	report	NOUN
easat-2029	73	27	,	,	PUNCT
easat-2029	73	28	because	because	SCONJ
easat-2029	73	29	the	the	DET
easat-2029	73	30	auditor	auditor	NOUN
easat-2029	73	31	is	be	AUX
easat-2029	73	32	an	an	DET
easat-2029	73	33	important	important	ADJ
easat-2029	73	34	source	source	NOUN
easat-2029	73	35	of	of	ADP
easat-2029	73	36	assurance	assurance	NOUN
easat-2029	73	37	of	of	ADP
easat-2029	73	38	integrated	integrate	VERB
easat-2029	73	39	reports	report	NOUN
easat-2029	73	40	in	in	ADP
easat-2029	73	41	the	the	DET
easat-2029	73	42	context	context	NOUN
easat-2029	73	43	of	of	ADP
easat-2029	73	44	companies	company	NOUN
easat-2029	73	45	due	due	ADP
easat-2029	73	46	to	to	ADP
easat-2029	73	47	his	his	PRON
easat-2029	73	48	ability	ability	NOUN
easat-2029	73	49	to	to	PART
easat-2029	73	50	add	add	VERB
easat-2029	73	51	confidence	confidence	NOUN
easat-2029	73	52	to	to	ADP
easat-2029	73	53	accounting	accounting	NOUN
easat-2029	73	54	information	information	NOUN
easat-2029	73	55	(	(	PUNCT
easat-2029	73	56	al	al	PROPN
easat-2029	73	57	-	-	PUNCT
easat-2029	73	58	saaedi	saaedi	PROPN
easat-2029	73	59	&	&	CCONJ
easat-2029	73	60	al	al	PROPN
easat-2029	73	61	-	-	PUNCT
easat-2029	73	62	taie	taie	PROPN
easat-2029	73	63	,	,	PUNCT
easat-2029	73	64	2022	2022	NUM
easat-2029	73	65	)	)	PUNCT
easat-2029	73	66	.	.	PUNCT
easat-2029	74	1	also	also	ADV
easat-2029	74	2	,	,	PUNCT
easat-2029	74	3	awareness	awareness	NOUN
easat-2029	74	4	of	of	ADP
easat-2029	74	5	the	the	DET
easat-2029	74	6	importance	importance	NOUN
easat-2029	74	7	of	of	ADP
easat-2029	74	8	professional	professional	ADJ
easat-2029	74	9	focus	focus	NOUN
easat-2029	74	10	on	on	ADP
easat-2029	74	11	the	the	DET
easat-2029	74	12	integrated	integrate	VERB
easat-2029	74	13	report	report	NOUN
easat-2029	74	14	on	on	ADP
easat-2029	74	15	the	the	DET
easat-2029	74	16	part	part	NOUN
easat-2029	74	17	of	of	ADP
easat-2029	74	18	the	the	DET
easat-2029	74	19	board	board	NOUN
easat-2029	74	20	of	of	ADP
easat-2029	74	21	directors	director	NOUN
easat-2029	74	22	and	and	CCONJ
easat-2029	74	23	the	the	DET
easat-2029	74	24	support	support	NOUN
easat-2029	74	25	of	of	ADP
easat-2029	74	26	senior	senior	ADJ
easat-2029	74	27	management	management	NOUN
easat-2029	74	28	is	be	AUX
easat-2029	74	29	the	the	DET
easat-2029	74	30	basis	basis	NOUN
easat-2029	74	31	for	for	ADP
easat-2029	74	32	the	the	DET
easat-2029	74	33	success	success	NOUN
easat-2029	74	34	of	of	ADP
easat-2029	74	35	any	any	DET
easat-2029	74	36	work	work	NOUN
easat-2029	74	37	carried	carry	VERB
easat-2029	74	38	out	out	ADP
easat-2029	74	39	within	within	ADP
easat-2029	74	40	the	the	DET
easat-2029	74	41	company	company	NOUN
easat-2029	74	42	,	,	PUNCT
easat-2029	74	43	and	and	CCONJ
easat-2029	74	44	for	for	SCONJ
easat-2029	74	45	the	the	DET
easat-2029	74	46	auditor	auditor	NOUN
easat-2029	74	47	to	to	PART
easat-2029	74	48	be	be	AUX
easat-2029	74	49	able	able	ADJ
easat-2029	74	50	to	to	PART
easat-2029	74	51	perform	perform	VERB
easat-2029	74	52	his	his	PRON
easat-2029	74	53	role	role	NOUN
easat-2029	74	54	effectively	effectively	ADV
easat-2029	74	55	,	,	PUNCT
easat-2029	74	56	there	there	PRON
easat-2029	74	57	must	must	AUX
easat-2029	74	58	be	be	AUX
easat-2029	74	59	awareness	awareness	NOUN
easat-2029	74	60	of	of	ADP
easat-2029	74	61	the	the	DET
easat-2029	74	62	importance	importance	NOUN
easat-2029	74	63	and	and	CCONJ
easat-2029	74	64	quality	quality	NOUN
easat-2029	74	65	of	of	ADP
easat-2029	74	66	the	the	DET
easat-2029	74	67	integrated	integrate	VERB
easat-2029	74	68	report	report	NOUN
easat-2029	74	69	that	that	SCONJ
easat-2029	74	70	it	it	PRON
easat-2029	74	71	prepares	prepare	VERB
easat-2029	74	72	for	for	ADP
easat-2029	74	73	the	the	DET
easat-2029	74	74	company	company	NOUN
easat-2029	74	75	and	and	CCONJ
easat-2029	74	76	stakeholders	stakeholder	NOUN
easat-2029	74	77	(	(	PUNCT
easat-2029	74	78	setyahuni	setyahuni	PROPN
easat-2029	74	79	et	et	PROPN
easat-2029	74	80	al	al	PROPN
easat-2029	74	81	.	.	PROPN
easat-2029	74	82	,	,	PUNCT
easat-2029	74	83	2022	2022	NUM
easat-2029	74	84	)	)	PUNCT
easat-2029	74	85	.	.	PUNCT
easat-2029	75	1	integrated	integrate	VERB
easat-2029	75	2	reporting	reporting	NOUN
easat-2029	75	3	has	have	AUX
easat-2029	75	4	therefore	therefore	ADV
easat-2029	75	5	become	become	VERB
easat-2029	75	6	part	part	NOUN
easat-2029	75	7	of	of	ADP
easat-2029	75	8	the	the	DET
easat-2029	75	9	new	new	ADJ
easat-2029	75	10	international	international	ADJ
easat-2029	75	11	sustainability	sustainability	NOUN
easat-2029	75	12	standards	standard	NOUN
easat-2029	75	13	board	board	NOUN
easat-2029	75	14	(	(	PUNCT
easat-2029	75	15	issb	issb	NOUN
easat-2029	75	16	)	)	PUNCT
easat-2029	75	17	standards	standard	NOUN
easat-2029	75	18	,	,	PUNCT
easat-2029	75	19	providing	provide	VERB
easat-2029	75	20	an	an	DET
easat-2029	75	21	understanding	understanding	NOUN
easat-2029	75	22	of	of	ADP
easat-2029	75	23	the	the	DET
easat-2029	75	24	basic	basic	ADJ
easat-2029	75	25	concepts	concept	NOUN
easat-2029	75	26	of	of	ADP
easat-2029	75	27	fully	fully	ADV
easat-2029	75	28	integrated	integrate	VERB
easat-2029	75	29	reporting	reporting	NOUN
easat-2029	75	30	(	(	PUNCT
easat-2029	75	31	beske	beske	PROPN
easat-2029	75	32	et	et	PROPN
easat-2029	75	33	al	al	PROPN
easat-2029	75	34	.	.	PROPN
easat-2029	75	35	,	,	PUNCT
easat-2029	75	36	2020	2020	NUM
easat-2029	75	37	)	)	PUNCT
easat-2029	75	38	.	.	PUNCT
easat-2029	76	1	since	since	SCONJ
easat-2029	76	2	the	the	DET
easat-2029	76	3	purpose	purpose	NOUN
easat-2029	76	4	of	of	ADP
easat-2029	76	5	the	the	DET
easat-2029	76	6	integrated	integrated	ADJ
easat-2029	76	7	reporting	reporting	NOUN
easat-2029	76	8	framework	framework	NOUN
easat-2029	76	9	is	be	AUX
easat-2029	76	10	to	to	PART
easat-2029	76	11	establish	establish	VERB
easat-2029	76	12	guidelines	guideline	NOUN
easat-2029	76	13	and	and	CCONJ
easat-2029	76	14	content	content	NOUN
easat-2029	76	15	elements	element	NOUN
easat-2029	76	16	that	that	PRON
easat-2029	76	17	govern	govern	VERB
easat-2029	76	18	the	the	DET
easat-2029	76	19	overall	overall	ADJ
easat-2029	76	20	content	content	NOUN
easat-2029	76	21	of	of	ADP
easat-2029	76	22	the	the	DET
easat-2029	76	23	integrated	integrate	VERB
easat-2029	76	24	report	report	NOUN
easat-2029	76	25	,	,	PUNCT
easat-2029	76	26	the	the	DET
easat-2029	76	27	integrated	integrate	VERB
easat-2029	76	28	report	report	NOUN
easat-2029	76	29	discloses	disclose	VERB
easat-2029	76	30	information	information	NOUN
easat-2029	76	31	about	about	ADP
easat-2029	76	32	matters	matter	NOUN
easat-2029	76	33	that	that	PRON
easat-2029	76	34	materially	materially	ADV
easat-2029	76	35	affect	affect	VERB
easat-2029	76	36	a	a	DET
easat-2029	76	37	company	company	NOUN
easat-2029	76	38	’s	’s	PART
easat-2029	76	39	ability	ability	NOUN
easat-2029	76	40	to	to	PART
easat-2029	76	41	create	create	VERB
easat-2029	76	42	value	value	NOUN
easat-2029	76	43	in	in	ADP
easat-2029	76	44	the	the	DET
easat-2029	76	45	short	short	ADJ
easat-2029	76	46	,	,	PUNCT
easat-2029	76	47	medium	medium	ADJ
easat-2029	76	48	,	,	PUNCT
easat-2029	76	49	and	and	CCONJ
easat-2029	76	50	long	long	ADJ
easat-2029	76	51	term	term	NOUN
easat-2029	76	52	(	(	PUNCT
easat-2029	76	53	pigatto	pigatto	NOUN
easat-2029	76	54	et	et	PROPN
easat-2029	76	55	al	al	PROPN
easat-2029	76	56	.	.	PROPN
easat-2029	76	57	,	,	PUNCT
easat-2029	76	58	2023	2023	NUM
easat-2029	76	59	)	)	PUNCT
easat-2029	76	60	.	.	PUNCT
easat-2029	77	1	integrated	integrate	VERB
easat-2029	77	2	reporting	reporting	NOUN
easat-2029	77	3	therefore	therefore	ADV
easat-2029	77	4	plays	play	VERB
easat-2029	77	5	an	an	DET
easat-2029	77	6	important	important	ADJ
easat-2029	77	7	role	role	NOUN
easat-2029	77	8	in	in	ADP
easat-2029	77	9	enhancing	enhance	VERB
easat-2029	77	10	the	the	DET
easat-2029	77	11	disclosure	disclosure	NOUN
easat-2029	77	12	of	of	ADP
easat-2029	77	13	the	the	DET
easat-2029	77	14	sdgs	sdgs	NOUN
easat-2029	77	15	by	by	ADP
easat-2029	77	16	providing	provide	VERB
easat-2029	77	17	the	the	DET
easat-2029	77	18	culture	culture	NOUN
easat-2029	77	19	,	,	PUNCT
easat-2029	77	20	strategy	strategy	NOUN
easat-2029	77	21	,	,	PUNCT
easat-2029	77	22	and	and	CCONJ
easat-2029	77	23	tools	tool	NOUN
easat-2029	77	24	necessary	necessary	ADJ
easat-2029	77	25	to	to	PART
easat-2029	77	26	transform	transform	VERB
easat-2029	77	27	the	the	DET
easat-2029	77	28	sdgs	sdgs	NOUN
easat-2029	77	29	into	into	ADP
easat-2029	77	30	measurable	measurable	ADJ
easat-2029	77	31	activities	activity	NOUN
easat-2029	77	32	(	(	PUNCT
easat-2029	77	33	hamad	hamad	X
easat-2029	77	34	et	et	PROPN
easat-2029	77	35	al	al	PROPN
easat-2029	77	36	.	.	PROPN
easat-2029	77	37	,	,	PUNCT
easat-2029	77	38	2023	2023	NUM
easat-2029	77	39	)	)	PUNCT
easat-2029	77	40	.	.	PUNCT
easat-2029	78	1	at	at	ADP
easat-2029	78	2	the	the	DET
easat-2029	78	3	same	same	ADJ
easat-2029	78	4	time	time	NOUN
easat-2029	78	5	,	,	PUNCT
easat-2029	78	6	integrated	integrate	VERB
easat-2029	78	7	reporting	reporting	NOUN
easat-2029	78	8	is	be	AUX
easat-2029	78	9	a	a	DET
easat-2029	78	10	comprehensive	comprehensive	ADJ
easat-2029	78	11	reporting	reporting	NOUN
easat-2029	78	12	framework	framework	NOUN
easat-2029	78	13	that	that	PRON
easat-2029	78	14	aims	aim	VERB
easat-2029	78	15	to	to	PART
easat-2029	78	16	provide	provide	VERB
easat-2029	78	17	a	a	DET
easat-2029	78	18	comprehensive	comprehensive	ADJ
easat-2029	78	19	and	and	CCONJ
easat-2029	78	20	integrated	integrated	ADJ
easat-2029	78	21	view	view	NOUN
easat-2029	78	22	of	of	ADP
easat-2029	78	23	a	a	DET
easat-2029	78	24	company	company	NOUN
easat-2029	78	25	’s	’s	PART
easat-2029	78	26	financial	financial	ADJ
easat-2029	78	27	performance	performance	NOUN
easat-2029	78	28	,	,	PUNCT
easat-2029	78	29	governance	governance	NOUN
easat-2029	78	30	,	,	PUNCT
easat-2029	78	31	and	and	CCONJ
easat-2029	78	32	sustainability	sustainability	NOUN
easat-2029	78	33	practices	practice	NOUN
easat-2029	78	34	and	and	CCONJ
easat-2029	78	35	aims	aim	VERB
easat-2029	78	36	to	to	PART
easat-2029	78	37	improve	improve	VERB
easat-2029	78	38	the	the	DET
easat-2029	78	39	quality	quality	NOUN
easat-2029	78	40	of	of	ADP
easat-2029	78	41	information	information	NOUN
easat-2029	78	42	available	available	ADJ
easat-2029	78	43	to	to	ADP
easat-2029	78	44	financial	financial	ADJ
easat-2029	78	45	capital	capital	NOUN
easat-2029	78	46	providers	provider	NOUN
easat-2029	78	47	by	by	ADP
easat-2029	78	48	encouraging	encourage	VERB
easat-2029	78	49	companies	company	NOUN
easat-2029	78	50	to	to	PART
easat-2029	78	51	adopt	adopt	VERB
easat-2029	78	52	a	a	DET
easat-2029	78	53	comprehensive	comprehensive	ADJ
easat-2029	78	54	and	and	CCONJ
easat-2029	78	55	effective	effective	ADJ
easat-2029	78	56	approach	approach	NOUN
easat-2029	78	57	to	to	ADP
easat-2029	78	58	corporate	corporate	ADJ
easat-2029	78	59	reporting	reporting	NOUN
easat-2029	78	60	by	by	ADP
easat-2029	78	61	relying	rely	VERB
easat-2029	78	62	on	on	ADP
easat-2029	78	63	diverse	diverse	ADJ
easat-2029	78	64	reporting	reporting	NOUN
easat-2029	78	65	elements	element	NOUN
easat-2029	78	66	(	(	PUNCT
easat-2029	78	67	fayad	fayad	NOUN
easat-2029	78	68	et	et	PROPN
easat-2029	78	69	al	al	PROPN
easat-2029	78	70	.	.	PROPN
easat-2029	78	71	,	,	PUNCT
easat-2029	78	72	2023	2023	NUM
easat-2029	78	73	)	)	PUNCT
easat-2029	78	74	.	.	PUNCT
easat-2029	79	1	therefore	therefore	ADV
easat-2029	79	2	,	,	PUNCT
easat-2029	79	3	integrated	integrated	ADJ
easat-2029	79	4	reporting	reporting	NOUN
easat-2029	79	5	is	be	AUX
easat-2029	79	6	one	one	NUM
easat-2029	79	7	of	of	ADP
easat-2029	79	8	the	the	DET
easat-2029	79	9	most	most	ADV
easat-2029	79	10	important	important	ADJ
easat-2029	79	11	tools	tool	NOUN
easat-2029	79	12	for	for	ADP
easat-2029	79	13	communicating	communicate	VERB
easat-2029	79	14	business	business	NOUN
easat-2029	79	15	activity	activity	NOUN
easat-2029	79	16	from	from	ADP
easat-2029	79	17	the	the	DET
easat-2029	79	18	company	company	NOUN
easat-2029	79	19	to	to	ADP
easat-2029	79	20	the	the	DET
easat-2029	79	21	community	community	NOUN
easat-2029	79	22	(	(	PUNCT
easat-2029	79	23	badran	badran	ADJ
easat-2029	79	24	,	,	PUNCT
easat-2029	79	25	2023	2023	NUM
easat-2029	79	26	)	)	PUNCT
easat-2029	79	27	.	.	PUNCT
easat-2029	80	1	since	since	SCONJ
easat-2029	80	2	the	the	DET
easat-2029	80	3	users	user	NOUN
easat-2029	80	4	of	of	ADP
easat-2029	80	5	integrated	integrate	VERB
easat-2029	80	6	reports	report	NOUN
easat-2029	80	7	are	be	AUX
easat-2029	80	8	diverse	diverse	ADJ
easat-2029	80	9	,	,	PUNCT
easat-2029	80	10	the	the	DET
easat-2029	80	11	effectiveness	effectiveness	NOUN
easat-2029	80	12	of	of	ADP
easat-2029	80	13	the	the	DET
easat-2029	80	14	communication	communication	NOUN
easat-2029	80	15	process	process	NOUN
easat-2029	80	16	through	through	ADP
easat-2029	80	17	integrated	integrated	ADJ
easat-2029	80	18	reports	report	NOUN
easat-2029	80	19	is	be	AUX
easat-2029	80	20	subject	subject	ADJ
easat-2029	80	21	to	to	ADP
easat-2029	80	22	the	the	DET
easat-2029	80	23	degree	degree	NOUN
easat-2029	80	24	of	of	ADP
easat-2029	80	25	ease	ease	NOUN
easat-2029	80	26	and	and	CCONJ
easat-2029	80	27	understanding	understanding	NOUN
easat-2029	80	28	,	,	PUNCT
easat-2029	80	29	as	as	SCONJ
easat-2029	80	30	integrated	integrated	ADJ
easat-2029	80	31	reports	report	NOUN
easat-2029	80	32	mainly	mainly	ADV
easat-2029	80	33	provide	provide	VERB
easat-2029	80	34	financial	financial	ADJ
easat-2029	80	35	information	information	NOUN
easat-2029	80	36	and	and	CCONJ
easat-2029	80	37	additional	additional	ADJ
easat-2029	80	38	disclosures	disclosure	NOUN
easat-2029	80	39	such	such	ADJ
easat-2029	80	40	as	as	ADP
easat-2029	80	41	social	social	ADJ
easat-2029	80	42	aspects	aspect	NOUN
easat-2029	80	43	and	and	CCONJ
easat-2029	80	44	competitive	competitive	ADJ
easat-2029	80	45	advantages	advantage	NOUN
easat-2029	80	46	(	(	PUNCT
easat-2029	80	47	setyahuni	setyahuni	PROPN
easat-2029	80	48	et	et	PROPN
easat-2029	80	49	al	al	PROPN
easat-2029	80	50	.	.	PROPN
easat-2029	80	51	,	,	PUNCT
easat-2029	80	52	2022	2022	NUM
easat-2029	80	53	)	)	PUNCT
easat-2029	80	54	.	.	PUNCT
easat-2029	81	1	128	128	NUM
easat-2029	81	2	edelweiss	edelweiss	PROPN
easat-2029	81	3	applied	apply	VERB
easat-2029	81	4	science	science	NOUN
easat-2029	81	5	and	and	CCONJ
easat-2029	81	6	technology	technology	NOUN
easat-2029	81	7	issn	issn	PROPN
easat-2029	81	8	:	:	PUNCT
easat-2029	81	9	2576	2576	NUM
easat-2029	81	10	-	-	SYM
easat-2029	81	11	8484	8484	NUM
easat-2029	81	12	vol	vol	NOUN
easat-2029	81	13	.	.	PROPN
easat-2029	81	14	8	8	NUM
easat-2029	81	15	,	,	PUNCT
easat-2029	81	16	no	no	INTJ
easat-2029	81	17	.	.	NOUN
easat-2029	82	1	6	6	NUM
easat-2029	82	2	:	:	SYM
easat-2029	82	3	124	124	NUM
easat-2029	82	4	-	-	SYM
easat-2029	82	5	133	133	NUM
easat-2029	82	6	,	,	PUNCT
easat-2029	82	7	2024	2024	NUM
easat-2029	82	8	doi	doi	NOUN
easat-2029	82	9	:	:	PUNCT
easat-2029	82	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	82	11	©	©	PROPN
easat-2029	82	12	2024	2024	NUM
easat-2029	82	13	by	by	ADP
easat-2029	82	14	the	the	DET
easat-2029	82	15	authors	author	NOUN
easat-2029	82	16	;	;	PUNCT
easat-2029	82	17	licensee	licensee	PROPN
easat-2029	82	18	learning	learning	NOUN
easat-2029	82	19	gate	gate	NOUN
easat-2029	82	20	therefore	therefore	ADV
easat-2029	82	21	,	,	PUNCT
easat-2029	82	22	the	the	DET
easat-2029	82	23	integrated	integrate	VERB
easat-2029	82	24	report	report	NOUN
easat-2029	82	25	is	be	AUX
easat-2029	82	26	a	a	DET
easat-2029	82	27	comprehensive	comprehensive	ADJ
easat-2029	82	28	and	and	CCONJ
easat-2029	82	29	integrated	integrated	ADJ
easat-2029	82	30	representation	representation	NOUN
easat-2029	82	31	of	of	ADP
easat-2029	82	32	the	the	DET
easat-2029	82	33	company	company	NOUN
easat-2029	82	34	's	's	PART
easat-2029	82	35	performance	performance	NOUN
easat-2029	82	36	,	,	PUNCT
easat-2029	82	37	in	in	ADP
easat-2029	82	38	terms	term	NOUN
easat-2029	82	39	of	of	ADP
easat-2029	82	40	its	its	PRON
easat-2029	82	41	financing	financing	NOUN
easat-2029	82	42	and	and	CCONJ
easat-2029	82	43	sustainability	sustainability	NOUN
easat-2029	82	44	(	(	PUNCT
easat-2029	82	45	al	al	PROPN
easat-2029	82	46	-	-	PROPN
easat-2029	82	47	zaqeba	zaqeba	PROPN
easat-2029	82	48	et	et	PROPN
easat-2029	82	49	al	al	PROPN
easat-2029	82	50	.	.	PROPN
easat-2029	82	51	,	,	PUNCT
easat-2029	82	52	2022	2022	NUM
easat-2029	82	53	)	)	PUNCT
easat-2029	82	54	.	.	PUNCT
easat-2029	83	1	integrated	integrate	VERB
easat-2029	83	2	reporting	reporting	NOUN
easat-2029	83	3	is	be	AUX
easat-2029	83	4	also	also	ADV
easat-2029	83	5	a	a	DET
easat-2029	83	6	new	new	ADJ
easat-2029	83	7	standard	standard	NOUN
easat-2029	83	8	for	for	ADP
easat-2029	83	9	external	external	ADJ
easat-2029	83	10	reporting	reporting	NOUN
easat-2029	83	11	by	by	ADP
easat-2029	83	12	companies	company	NOUN
easat-2029	83	13	.	.	PUNCT
easat-2029	84	1	thus	thus	ADV
easat-2029	84	2	,	,	PUNCT
easat-2029	84	3	such	such	ADJ
easat-2029	84	4	reports	report	NOUN
easat-2029	84	5	build	build	VERB
easat-2029	84	6	the	the	DET
easat-2029	84	7	potential	potential	ADJ
easat-2029	84	8	impact	impact	NOUN
easat-2029	84	9	on	on	ADP
easat-2029	84	10	companies	company	NOUN
easat-2029	84	11	that	that	PRON
easat-2029	84	12	audit	audit	VERB
easat-2029	84	13	,	,	PUNCT
easat-2029	84	14	to	to	ADP
easat-2029	84	15	the	the	DET
easat-2029	84	16	extent	extent	NOUN
easat-2029	84	17	that	that	SCONJ
easat-2029	84	18	they	they	PRON
easat-2029	84	19	should	should	AUX
easat-2029	84	20	take	take	VERB
easat-2029	84	21	into	into	ADP
easat-2029	84	22	account	account	NOUN
easat-2029	84	23	the	the	DET
easat-2029	84	24	information	information	NOUN
easat-2029	84	25	risks	risk	NOUN
easat-2029	84	26	that	that	PRON
easat-2029	84	27	may	may	AUX
easat-2029	84	28	be	be	AUX
easat-2029	84	29	included	include	VERB
easat-2029	84	30	in	in	ADP
easat-2029	84	31	these	these	DET
easat-2029	84	32	reports	report	NOUN
easat-2029	84	33	(	(	PUNCT
easat-2029	84	34	goicoechea	goicoechea	NOUN
easat-2029	84	35	et	et	PROPN
easat-2029	84	36	al	al	PROPN
easat-2029	84	37	.	.	PROPN
easat-2029	84	38	,	,	PUNCT
easat-2029	84	39	2019	2019	NUM
easat-2029	84	40	)	)	PUNCT
easat-2029	84	41	.	.	PUNCT
easat-2029	85	1	therefore	therefore	ADV
easat-2029	85	2	,	,	PUNCT
easat-2029	85	3	the	the	DET
easat-2029	85	4	increased	increase	VERB
easat-2029	85	5	accountability	accountability	NOUN
easat-2029	85	6	of	of	ADP
easat-2029	85	7	organizations	organization	NOUN
easat-2029	85	8	towards	towards	ADP
easat-2029	85	9	their	their	PRON
easat-2029	85	10	integrated	integrate	VERB
easat-2029	85	11	reports	report	NOUN
easat-2029	85	12	,	,	PUNCT
easat-2029	85	13	which	which	PRON
easat-2029	85	14	should	should	AUX
easat-2029	85	15	be	be	AUX
easat-2029	85	16	subject	subject	ADJ
easat-2029	85	17	to	to	ADP
easat-2029	85	18	high	high	ADJ
easat-2029	85	19	-	-	PUNCT
easat-2029	85	20	quality	quality	NOUN
easat-2029	85	21	auditing	auditing	NOUN
easat-2029	85	22	to	to	PART
easat-2029	85	23	detect	detect	VERB
easat-2029	85	24	errors	error	NOUN
easat-2029	85	25	and	and	CCONJ
easat-2029	85	26	fraud	fraud	NOUN
easat-2029	85	27	(	(	PUNCT
easat-2029	85	28	el	el	PROPN
easat-2029	85	29	nashar	nashar	PROPN
easat-2029	85	30	,	,	PUNCT
easat-2029	85	31	2016	2016	NUM
easat-2029	85	32	)	)	PUNCT
easat-2029	85	33	.	.	PUNCT
easat-2029	86	1	according	accord	VERB
easat-2029	86	2	to	to	ADP
easat-2029	86	3	a	a	DET
easat-2029	86	4	study	study	NOUN
easat-2029	86	5	(	(	PUNCT
easat-2029	86	6	hichri	hichri	PROPN
easat-2029	86	7	,	,	PUNCT
easat-2029	86	8	2023	2023	NUM
easat-2029	86	9	)	)	PUNCT
easat-2029	86	10	,	,	PUNCT
easat-2029	86	11	a	a	DET
easat-2029	86	12	significant	significant	ADJ
easat-2029	86	13	and	and	CCONJ
easat-2029	86	14	positive	positive	ADJ
easat-2029	86	15	relationship	relationship	NOUN
easat-2029	86	16	was	be	AUX
easat-2029	86	17	found	find	VERB
easat-2029	86	18	between	between	ADP
easat-2029	86	19	the	the	DET
easat-2029	86	20	quality	quality	NOUN
easat-2029	86	21	of	of	ADP
easat-2029	86	22	auditing	auditing	NOUN
easat-2029	86	23	operations	operation	NOUN
easat-2029	86	24	and	and	CCONJ
easat-2029	86	25	integrated	integrated	ADJ
easat-2029	86	26	reporting	reporting	NOUN
easat-2029	86	27	.	.	PUNCT
easat-2029	87	1	it	it	PRON
easat-2029	87	2	was	be	AUX
easat-2029	87	3	also	also	ADV
easat-2029	87	4	found	find	VERB
easat-2029	87	5	that	that	SCONJ
easat-2029	87	6	environmental	environmental	ADJ
easat-2029	87	7	auditing	auditing	NOUN
easat-2029	87	8	has	have	VERB
easat-2029	87	9	a	a	DET
easat-2029	87	10	positive	positive	ADJ
easat-2029	87	11	and	and	CCONJ
easat-2029	87	12	significant	significant	ADJ
easat-2029	87	13	impact	impact	NOUN
easat-2029	87	14	on	on	ADP
easat-2029	87	15	the	the	DET
easat-2029	87	16	preparation	preparation	NOUN
easat-2029	87	17	of	of	ADP
easat-2029	87	18	integrated	integrated	ADJ
easat-2029	87	19	reporting	reporting	NOUN
easat-2029	87	20	.	.	PUNCT
easat-2029	88	1	the	the	DET
easat-2029	88	2	results	result	NOUN
easat-2029	88	3	of	of	ADP
easat-2029	88	4	chouaibi	chouaibi	NOUN
easat-2029	88	5	et	et	PROPN
easat-2029	88	6	al	al	PROPN
easat-2029	88	7	.	.	PROPN
easat-2029	88	8	(	(	PUNCT
easat-2029	88	9	2022	2022	NUM
easat-2029	88	10	)	)	PUNCT
easat-2029	88	11	also	also	ADV
easat-2029	88	12	show	show	VERB
easat-2029	88	13	that	that	SCONJ
easat-2029	88	14	the	the	DET
easat-2029	88	15	size	size	NOUN
easat-2029	88	16	,	,	PUNCT
easat-2029	88	17	independence	independence	NOUN
easat-2029	88	18	,	,	PUNCT
easat-2029	88	19	and	and	CCONJ
easat-2029	88	20	diversity	diversity	NOUN
easat-2029	88	21	of	of	ADP
easat-2029	88	22	the	the	DET
easat-2029	88	23	board	board	NOUN
easat-2029	88	24	of	of	ADP
easat-2029	88	25	directors	director	NOUN
easat-2029	88	26	have	have	VERB
easat-2029	88	27	a	a	DET
easat-2029	88	28	significant	significant	ADJ
easat-2029	88	29	positive	positive	ADJ
easat-2029	88	30	impact	impact	NOUN
easat-2029	88	31	on	on	ADP
easat-2029	88	32	the	the	DET
easat-2029	88	33	quality	quality	NOUN
easat-2029	88	34	of	of	ADP
easat-2029	88	35	integrated	integrated	ADJ
easat-2029	88	36	reports	report	NOUN
easat-2029	88	37	.	.	PUNCT
easat-2029	89	1	it	it	PRON
easat-2029	89	2	is	be	AUX
easat-2029	89	3	also	also	ADV
easat-2029	89	4	worth	worth	ADJ
easat-2029	89	5	noting	note	VERB
easat-2029	89	6	the	the	DET
easat-2029	89	7	fact	fact	NOUN
easat-2029	89	8	that	that	SCONJ
easat-2029	89	9	the	the	DET
easat-2029	89	10	appointment	appointment	NOUN
easat-2029	89	11	of	of	ADP
easat-2029	89	12	an	an	DET
easat-2029	89	13	independent	independent	ADJ
easat-2029	89	14	non	non	ADJ
easat-2029	89	15	-	-	ADJ
easat-2029	89	16	executive	executive	ADJ
easat-2029	89	17	chairman	chairman	NOUN
easat-2029	89	18	on	on	ADP
easat-2029	89	19	their	their	PRON
easat-2029	89	20	boards	board	NOUN
easat-2029	89	21	of	of	ADP
easat-2029	89	22	directors	director	NOUN
easat-2029	89	23	is	be	AUX
easat-2029	89	24	positively	positively	ADV
easat-2029	89	25	associated	associate	VERB
easat-2029	89	26	with	with	ADP
easat-2029	89	27	the	the	DET
easat-2029	89	28	quality	quality	NOUN
easat-2029	89	29	of	of	ADP
easat-2029	89	30	the	the	DET
easat-2029	89	31	relevant	relevant	ADJ
easat-2029	89	32	integrated	integrate	VERB
easat-2029	89	33	reports	report	NOUN
easat-2029	89	34	.	.	PUNCT
easat-2029	90	1	also	also	ADV
easat-2029	90	2	,	,	PUNCT
easat-2029	90	3	the	the	DET
easat-2029	90	4	results	result	NOUN
easat-2029	90	5	of	of	ADP
easat-2029	90	6	chouaibi	chouaibi	NOUN
easat-2029	90	7	and	and	CCONJ
easat-2029	90	8	hichri	hichri	PROPN
easat-2029	90	9	,	,	PUNCT
easat-2029	90	10	(	(	PUNCT
easat-2029	90	11	2021	2021	NUM
easat-2029	90	12	)	)	PUNCT
easat-2029	90	13	showed	show	VERB
easat-2029	90	14	that	that	SCONJ
easat-2029	90	15	auditor	auditor	NOUN
easat-2029	90	16	specialization	specialization	NOUN
easat-2029	90	17	and	and	CCONJ
easat-2029	90	18	auditor	auditor	NOUN
easat-2029	90	19	ethics	ethic	NOUN
easat-2029	90	20	factors	factor	NOUN
easat-2029	90	21	have	have	VERB
easat-2029	90	22	a	a	DET
easat-2029	90	23	significant	significant	ADJ
easat-2029	90	24	positive	positive	ADJ
easat-2029	90	25	impact	impact	NOUN
easat-2029	90	26	on	on	ADP
easat-2029	90	27	the	the	DET
easat-2029	90	28	quality	quality	NOUN
easat-2029	90	29	of	of	ADP
easat-2029	90	30	integrated	integrated	ADJ
easat-2029	90	31	reports	report	NOUN
easat-2029	90	32	.	.	PUNCT
easat-2029	91	1	it	it	PRON
easat-2029	91	2	is	be	AUX
easat-2029	91	3	also	also	ADV
easat-2029	91	4	worth	worth	ADJ
easat-2029	91	5	noting	note	VERB
easat-2029	91	6	the	the	DET
easat-2029	91	7	fact	fact	NOUN
easat-2029	91	8	that	that	SCONJ
easat-2029	91	9	it	it	PRON
easat-2029	91	10	was	be	AUX
easat-2029	91	11	found	find	VERB
easat-2029	91	12	that	that	SCONJ
easat-2029	91	13	the	the	DET
easat-2029	91	14	size	size	NOUN
easat-2029	91	15	of	of	ADP
easat-2029	91	16	the	the	DET
easat-2029	91	17	audit	audit	NOUN
easat-2029	91	18	firm	firm	NOUN
easat-2029	91	19	and	and	CCONJ
easat-2029	91	20	auditor	auditor	NOUN
easat-2029	91	21	behavior	behavior	NOUN
easat-2029	91	22	have	have	VERB
easat-2029	91	23	a	a	DET
easat-2029	91	24	positive	positive	ADJ
easat-2029	91	25	but	but	CCONJ
easat-2029	91	26	not	not	PART
easat-2029	91	27	statistically	statistically	ADV
easat-2029	91	28	significant	significant	ADJ
easat-2029	91	29	impact	impact	NOUN
easat-2029	91	30	on	on	ADP
easat-2029	91	31	the	the	DET
easat-2029	91	32	quality	quality	NOUN
easat-2029	91	33	of	of	ADP
easat-2029	91	34	integrated	integrated	ADJ
easat-2029	91	35	reports	report	NOUN
easat-2029	91	36	.	.	PUNCT
easat-2029	92	1	the	the	DET
easat-2029	92	2	results	result	NOUN
easat-2029	92	3	by	by	ADP
easat-2029	92	4	raimo	raimo	NOUN
easat-2029	92	5	et	et	PROPN
easat-2029	92	6	al	al	PROPN
easat-2029	92	7	.	.	PROPN
easat-2029	92	8	(	(	PUNCT
easat-2029	92	9	2021	2021	NUM
easat-2029	92	10	)	)	PUNCT
easat-2029	92	11	showed	show	VERB
easat-2029	92	12	a	a	DET
easat-2029	92	13	positive	positive	ADJ
easat-2029	92	14	effect	effect	NOUN
easat-2029	92	15	of	of	ADP
easat-2029	92	16	the	the	DET
easat-2029	92	17	size	size	NOUN
easat-2029	92	18	of	of	ADP
easat-2029	92	19	the	the	DET
easat-2029	92	20	audit	audit	NOUN
easat-2029	92	21	committee	committee	NOUN
easat-2029	92	22	,	,	PUNCT
easat-2029	92	23	its	its	PRON
easat-2029	92	24	independence	independence	NOUN
easat-2029	92	25	,	,	PUNCT
easat-2029	92	26	and	and	CCONJ
easat-2029	92	27	the	the	DET
easat-2029	92	28	frequency	frequency	NOUN
easat-2029	92	29	of	of	ADP
easat-2029	92	30	its	its	PRON
easat-2029	92	31	meetings	meeting	NOUN
easat-2029	92	32	on	on	ADP
easat-2029	92	33	the	the	DET
easat-2029	92	34	quality	quality	NOUN
easat-2029	92	35	of	of	ADP
easat-2029	92	36	integrated	integrated	ADJ
easat-2029	92	37	reports	report	NOUN
easat-2029	92	38	,	,	PUNCT
easat-2029	92	39	while	while	SCONJ
easat-2029	92	40	it	it	PRON
easat-2029	92	41	showed	show	VERB
easat-2029	92	42	an	an	DET
easat-2029	92	43	insignificant	insignificant	ADJ
easat-2029	92	44	effect	effect	NOUN
easat-2029	92	45	of	of	ADP
easat-2029	92	46	financial	financial	ADJ
easat-2029	92	47	expertise	expertise	NOUN
easat-2029	92	48	.	.	PUNCT
easat-2029	93	1	also	also	ADV
easat-2029	93	2	,	,	PUNCT
easat-2029	93	3	agustina	agustina	PROPN
easat-2029	93	4	et	et	PROPN
easat-2029	93	5	al	al	PROPN
easat-2029	93	6	.	.	PROPN
easat-2029	93	7	(	(	PUNCT
easat-2029	93	8	2021	2021	NUM
easat-2029	93	9	)	)	PUNCT
easat-2029	93	10	found	find	VERB
easat-2029	93	11	that	that	DET
easat-2029	93	12	competence	competence	NOUN
easat-2029	93	13	,	,	PUNCT
easat-2029	93	14	independence	independence	NOUN
easat-2029	93	15	,	,	PUNCT
easat-2029	93	16	and	and	CCONJ
easat-2029	93	17	audit	audit	NOUN
easat-2029	93	18	time	time	NOUN
easat-2029	93	19	constraints	constraint	NOUN
easat-2029	93	20	did	do	AUX
easat-2029	93	21	not	not	PART
easat-2029	93	22	affect	affect	VERB
easat-2029	93	23	the	the	DET
easat-2029	93	24	capacity	capacity	NOUN
easat-2029	93	25	to	to	PART
easat-2029	93	26	identify	identify	VERB
easat-2029	93	27	fraud	fraud	NOUN
easat-2029	93	28	.	.	PUNCT
easat-2029	94	1	meanwhile	meanwhile	ADV
easat-2029	94	2	,	,	PUNCT
easat-2029	94	3	the	the	DET
easat-2029	94	4	auditor	auditor	NOUN
easat-2029	94	5	's	's	PART
easat-2029	94	6	experience	experience	NOUN
easat-2029	94	7	and	and	CCONJ
easat-2029	94	8	professional	professional	ADJ
easat-2029	94	9	cynicism	cynicism	NOUN
easat-2029	94	10	aided	aid	VERB
easat-2029	94	11	fraud	fraud	NOUN
easat-2029	94	12	detection	detection	NOUN
easat-2029	94	13	.	.	PUNCT
easat-2029	95	1	professional	professional	ADJ
easat-2029	95	2	skepticism	skepticism	NOUN
easat-2029	95	3	was	be	AUX
easat-2029	95	4	shown	show	VERB
easat-2029	95	5	to	to	PART
easat-2029	95	6	be	be	AUX
easat-2029	95	7	a	a	DET
easat-2029	95	8	mediating	mediate	VERB
easat-2029	95	9	variable	variable	NOUN
easat-2029	95	10	in	in	ADP
easat-2029	95	11	the	the	DET
easat-2029	95	12	relationship	relationship	NOUN
easat-2029	95	13	between	between	ADP
easat-2029	95	14	competence	competence	NOUN
easat-2029	95	15	,	,	PUNCT
easat-2029	95	16	independence	independence	NOUN
easat-2029	95	17	,	,	PUNCT
easat-2029	95	18	knowledge	knowledge	NOUN
easat-2029	95	19	,	,	PUNCT
easat-2029	95	20	and	and	CCONJ
easat-2029	95	21	audit	audit	NOUN
easat-2029	95	22	time	time	NOUN
easat-2029	95	23	constraints	constraint	NOUN
easat-2029	95	24	on	on	ADP
easat-2029	95	25	fraud	fraud	NOUN
easat-2029	95	26	detection	detection	NOUN
easat-2029	95	27	.	.	PUNCT
easat-2029	96	1	auditors	auditor	NOUN
easat-2029	96	2	'	'	PART
easat-2029	96	3	competence	competence	NOUN
easat-2029	96	4	,	,	PUNCT
easat-2029	96	5	independence	independence	NOUN
easat-2029	96	6	,	,	PUNCT
easat-2029	96	7	and	and	CCONJ
easat-2029	96	8	experience	experience	NOUN
easat-2029	96	9	influenced	influence	VERB
easat-2029	96	10	professional	professional	ADJ
easat-2029	96	11	skepticism	skepticism	NOUN
easat-2029	96	12	favorably	favorably	ADV
easat-2029	96	13	,	,	PUNCT
easat-2029	96	14	but	but	CCONJ
easat-2029	96	15	audit	audit	NOUN
easat-2029	96	16	time	time	NOUN
easat-2029	96	17	pressure	pressure	NOUN
easat-2029	96	18	had	have	VERB
easat-2029	96	19	a	a	DET
easat-2029	96	20	negative	negative	ADJ
easat-2029	96	21	impact	impact	NOUN
easat-2029	96	22	.	.	PUNCT
easat-2029	97	1	ahmed	ahmed	PROPN
easat-2029	97	2	et	et	PROPN
easat-2029	97	3	al	al	PROPN
easat-2029	97	4	.	.	PROPN
easat-2029	98	1	(	(	PUNCT
easat-2029	98	2	2024	2024	NUM
easat-2029	98	3	)	)	PUNCT
easat-2029	98	4	discovers	discover	VERB
easat-2029	98	5	that	that	SCONJ
easat-2029	98	6	companies	company	NOUN
easat-2029	98	7	that	that	PRON
easat-2029	98	8	hire	hire	VERB
easat-2029	98	9	industry	industry	NOUN
easat-2029	98	10	-	-	PUNCT
easat-2029	98	11	specific	specific	ADJ
easat-2029	98	12	auditors	auditor	NOUN
easat-2029	98	13	produce	produce	VERB
easat-2029	98	14	higher	high	ADJ
easat-2029	98	15	-	-	PUNCT
easat-2029	98	16	quality	quality	NOUN
easat-2029	98	17	integrated	integrate	VERB
easat-2029	98	18	reports	report	NOUN
easat-2029	98	19	,	,	PUNCT
easat-2029	98	20	and	and	CCONJ
easat-2029	98	21	audit	audit	NOUN
easat-2029	98	22	fees	fee	NOUN
easat-2029	98	23	have	have	VERB
easat-2029	98	24	a	a	DET
easat-2029	98	25	beneficial	beneficial	ADJ
easat-2029	98	26	impact	impact	NOUN
easat-2029	98	27	on	on	ADP
easat-2029	98	28	integrated	integrate	VERB
easat-2029	98	29	reporting	reporting	NOUN
easat-2029	98	30	quality	quality	NOUN
easat-2029	98	31	.	.	PUNCT
easat-2029	99	1	these	these	DET
easat-2029	99	2	findings	finding	NOUN
easat-2029	99	3	are	be	AUX
easat-2029	99	4	crucial	crucial	ADJ
easat-2029	99	5	to	to	ADP
easat-2029	99	6	business	business	NOUN
easat-2029	99	7	stakeholders	stakeholder	NOUN
easat-2029	99	8	because	because	SCONJ
easat-2029	99	9	they	they	PRON
easat-2029	99	10	illustrate	illustrate	VERB
easat-2029	99	11	the	the	DET
easat-2029	99	12	necessity	necessity	NOUN
easat-2029	99	13	of	of	ADP
easat-2029	99	14	external	external	ADJ
easat-2029	99	15	auditors	auditor	NOUN
easat-2029	99	16	in	in	ADP
easat-2029	99	17	preserving	preserve	VERB
easat-2029	99	18	the	the	DET
easat-2029	99	19	integrity	integrity	NOUN
easat-2029	99	20	of	of	ADP
easat-2029	99	21	corporate	corporate	ADJ
easat-2029	99	22	reports	report	NOUN
easat-2029	99	23	,	,	PUNCT
easat-2029	99	24	even	even	ADV
easat-2029	99	25	as	as	SCONJ
easat-2029	99	26	these	these	DET
easat-2029	99	27	reports	report	NOUN
easat-2029	99	28	expand	expand	VERB
easat-2029	99	29	to	to	PART
easat-2029	99	30	include	include	VERB
easat-2029	99	31	a	a	DET
easat-2029	99	32	wide	wide	ADJ
easat-2029	99	33	range	range	NOUN
easat-2029	99	34	of	of	ADP
easat-2029	99	35	non	non	ADJ
easat-2029	99	36	-	-	ADJ
easat-2029	99	37	financial	financial	ADJ
easat-2029	99	38	information	information	NOUN
easat-2029	99	39	.	.	PUNCT
easat-2029	100	1	the	the	DET
easat-2029	100	2	study	study	NOUN
easat-2029	100	3	by	by	ADP
easat-2029	100	4	mohd	mohd	PROPN
easat-2029	100	5	ariff	ariff	PROPN
easat-2029	100	6	et	et	PROPN
easat-2029	100	7	al	al	PROPN
easat-2029	100	8	.	.	PROPN
easat-2029	100	9	(	(	PUNCT
easat-2029	100	10	2023	2023	NUM
easat-2029	100	11	)	)	PUNCT
easat-2029	100	12	found	find	VERB
easat-2029	100	13	that	that	SCONJ
easat-2029	100	14	audit	audit	NOUN
easat-2029	100	15	committee	committee	NOUN
easat-2029	100	16	size	size	NOUN
easat-2029	100	17	,	,	PUNCT
easat-2029	100	18	independence	independence	NOUN
easat-2029	100	19	,	,	PUNCT
easat-2029	100	20	and	and	CCONJ
easat-2029	100	21	chair	chair	NOUN
easat-2029	100	22	knowledge	knowledge	NOUN
easat-2029	100	23	are	be	AUX
easat-2029	100	24	all	all	PRON
easat-2029	100	25	positively	positively	ADV
easat-2029	100	26	connected	connect	VERB
easat-2029	100	27	to	to	ADP
easat-2029	100	28	integrated	integrated	ADJ
easat-2029	100	29	reporting	reporting	NOUN
easat-2029	100	30	quality	quality	NOUN
easat-2029	100	31	.	.	PUNCT
easat-2029	101	1	meanwhile	meanwhile	ADV
easat-2029	101	2	,	,	PUNCT
easat-2029	101	3	audit	audit	NOUN
easat-2029	101	4	committee	committee	NOUN
easat-2029	101	5	meetings	meeting	NOUN
easat-2029	101	6	have	have	AUX
easat-2029	101	7	been	be	AUX
easat-2029	101	8	proven	prove	VERB
easat-2029	101	9	to	to	PART
easat-2029	101	10	have	have	VERB
easat-2029	101	11	a	a	DET
easat-2029	101	12	detrimental	detrimental	ADJ
easat-2029	101	13	impact	impact	NOUN
easat-2029	101	14	on	on	ADP
easat-2029	101	15	integrated	integrate	VERB
easat-2029	101	16	report	report	NOUN
easat-2029	101	17	quality	quality	NOUN
easat-2029	101	18	.	.	PUNCT
easat-2029	102	1	according	accord	VERB
easat-2029	102	2	to	to	ADP
easat-2029	102	3	onyabe	onyabe	PROPN
easat-2029	102	4	,	,	PUNCT
easat-2029	102	5	(	(	PUNCT
easat-2029	102	6	2022	2022	NUM
easat-2029	102	7	)	)	PUNCT
easat-2029	102	8	,	,	PUNCT
easat-2029	102	9	the	the	DET
easat-2029	102	10	quality	quality	NOUN
easat-2029	102	11	of	of	ADP
easat-2029	102	12	integrated	integrated	ADJ
easat-2029	102	13	reports	report	NOUN
easat-2029	102	14	was	be	AUX
easat-2029	102	15	positively	positively	ADV
easat-2029	102	16	impacted	impact	VERB
easat-2029	102	17	by	by	ADP
easat-2029	102	18	the	the	DET
easat-2029	102	19	audit	audit	NOUN
easat-2029	102	20	committee	committee	NOUN
easat-2029	102	21	's	's	PART
easat-2029	102	22	knowledge	knowledge	NOUN
easat-2029	102	23	and	and	CCONJ
easat-2029	102	24	meetings	meeting	NOUN
easat-2029	102	25	.	.	PUNCT
easat-2029	103	1	according	accord	VERB
easat-2029	103	2	to	to	ADP
easat-2029	103	3	the	the	DET
easat-2029	103	4	study	study	NOUN
easat-2029	103	5	by	by	ADP
easat-2029	103	6	al	al	PROPN
easat-2029	103	7	-	-	PUNCT
easat-2029	103	8	saaedi	saaedi	PROPN
easat-2029	103	9	and	and	CCONJ
easat-2029	103	10	al	al	PROPN
easat-2029	103	11	-	-	PUNCT
easat-2029	103	12	taie	taie	PROPN
easat-2029	103	13	,	,	PUNCT
easat-2029	103	14	(	(	PUNCT
easat-2029	103	15	2022	2022	NUM
easat-2029	103	16	)	)	PUNCT
easat-2029	103	17	,	,	PUNCT
easat-2029	103	18	the	the	DET
easat-2029	103	19	process	process	NOUN
easat-2029	103	20	of	of	ADP
easat-2029	103	21	confirming	confirm	VERB
easat-2029	103	22	the	the	DET
easat-2029	103	23	integrated	integrate	VERB
easat-2029	103	24	reports	report	NOUN
easat-2029	103	25	results	result	VERB
easat-2029	103	26	in	in	ADP
easat-2029	103	27	an	an	DET
easat-2029	103	28	evaluation	evaluation	NOUN
easat-2029	103	29	of	of	ADP
easat-2029	103	30	the	the	DET
easat-2029	103	31	information	information	NOUN
easat-2029	103	32	they	they	PRON
easat-2029	103	33	contain	contain	VERB
easat-2029	103	34	by	by	ADP
easat-2029	103	35	external	external	ADJ
easat-2029	103	36	auditors	auditor	NOUN
easat-2029	103	37	,	,	PUNCT
easat-2029	103	38	who	who	PRON
easat-2029	103	39	are	be	AUX
easat-2029	103	40	usually	usually	ADV
easat-2029	103	41	qualified	qualified	ADJ
easat-2029	103	42	for	for	ADP
easat-2029	103	43	such	such	ADJ
easat-2029	103	44	actions	action	NOUN
easat-2029	103	45	,	,	PUNCT
easat-2029	103	46	are	be	AUX
easat-2029	103	47	neutral	neutral	ADJ
easat-2029	103	48	and	and	CCONJ
easat-2029	103	49	independent	independent	ADJ
easat-2029	103	50	of	of	ADP
easat-2029	103	51	the	the	DET
easat-2029	103	52	economic	economic	ADJ
easat-2029	103	53	unit	unit	NOUN
easat-2029	103	54	,	,	PUNCT
easat-2029	103	55	and	and	CCONJ
easat-2029	103	56	thus	thus	ADV
easat-2029	103	57	enable	enable	VERB
easat-2029	103	58	them	they	PRON
easat-2029	103	59	to	to	PART
easat-2029	103	60	provide	provide	VERB
easat-2029	103	61	a	a	DET
easat-2029	103	62	clear	clear	ADJ
easat-2029	103	63	perception	perception	NOUN
easat-2029	103	64	of	of	ADP
easat-2029	103	65	the	the	DET
easat-2029	103	66	truthfulness	truthfulness	ADJ
easat-2029	103	67	of	of	ADP
easat-2029	103	68	the	the	DET
easat-2029	103	69	representation	representation	NOUN
easat-2029	103	70	of	of	ADP
easat-2029	103	71	the	the	DET
easat-2029	103	72	information	information	NOUN
easat-2029	103	73	contained	contain	VERB
easat-2029	103	74	therein	therein	ADV
easat-2029	103	75	.	.	PUNCT
easat-2029	104	1	as	as	ADP
easat-2029	104	2	a	a	DET
easat-2029	104	3	result	result	NOUN
easat-2029	104	4	,	,	PUNCT
easat-2029	104	5	all	all	DET
easat-2029	104	6	parties	party	NOUN
easat-2029	104	7	engaging	engage	VERB
easat-2029	104	8	with	with	ADP
easat-2029	104	9	the	the	DET
easat-2029	104	10	economic	economic	ADJ
easat-2029	104	11	unit	unit	NOUN
easat-2029	104	12	are	be	AUX
easat-2029	104	13	reassured	reassure	VERB
easat-2029	104	14	and	and	CCONJ
easat-2029	104	15	more	more	ADV
easat-2029	104	16	confident	confident	ADJ
easat-2029	104	17	in	in	ADP
easat-2029	104	18	the	the	DET
easat-2029	104	19	substance	substance	NOUN
easat-2029	104	20	of	of	ADP
easat-2029	104	21	the	the	DET
easat-2029	104	22	integrated	integrate	VERB
easat-2029	104	23	reports	report	NOUN
easat-2029	104	24	.	.	PUNCT
easat-2029	105	1	the	the	DET
easat-2029	105	2	findings	finding	NOUN
easat-2029	105	3	of	of	ADP
easat-2029	105	4	jassim	jassim	PROPN
easat-2029	105	5	and	and	CCONJ
easat-2029	105	6	ahmed	ahme	VERB
easat-2029	105	7	,	,	PUNCT
easat-2029	105	8	(	(	PUNCT
easat-2029	105	9	2023	2023	NUM
easat-2029	105	10	)	)	PUNCT
easat-2029	105	11	the	the	DET
easat-2029	105	12	existence	existence	NOUN
easat-2029	105	13	of	of	ADP
easat-2029	105	14	a	a	DET
easat-2029	105	15	positive	positive	ADJ
easat-2029	105	16	effect	effect	NOUN
easat-2029	105	17	on	on	ADP
easat-2029	105	18	the	the	DET
easat-2029	105	19	opinion	opinion	NOUN
easat-2029	105	20	of	of	ADP
easat-2029	105	21	the	the	DET
easat-2029	105	22	external	external	ADJ
easat-2029	105	23	auditor	auditor	NOUN
easat-2029	105	24	for	for	ADP
easat-2029	105	25	each	each	PRON
easat-2029	105	26	of	of	ADP
easat-2029	105	27	the	the	DET
easat-2029	105	28	relevance	relevance	NOUN
easat-2029	105	29	,	,	PUNCT
easat-2029	105	30	reliability	reliability	NOUN
easat-2029	105	31	,	,	PUNCT
easat-2029	105	32	comparability	comparability	NOUN
easat-2029	105	33	,	,	PUNCT
easat-2029	105	34	stability	stability	NOUN
easat-2029	105	35	,	,	PUNCT
easat-2029	105	36	and	and	CCONJ
easat-2029	105	37	comprehensibility	comprehensibility	NOUN
easat-2029	105	38	of	of	ADP
easat-2029	105	39	the	the	DET
easat-2029	105	40	information	information	NOUN
easat-2029	105	41	,	,	PUNCT
easat-2029	105	42	as	as	ADV
easat-2029	105	43	well	well	ADV
easat-2029	105	44	as	as	ADP
easat-2029	105	45	the	the	DET
easat-2029	105	46	fact	fact	NOUN
easat-2029	105	47	that	that	SCONJ
easat-2029	105	48	local	local	ADJ
easat-2029	105	49	organizations	organization	NOUN
easat-2029	105	50	contribute	contribute	VERB
easat-2029	105	51	to	to	ADP
easat-2029	105	52	providing	provide	VERB
easat-2029	105	53	the	the	DET
easat-2029	105	54	information	information	NOUN
easat-2029	105	55	that	that	PRON
easat-2029	105	56	users	user	NOUN
easat-2029	105	57	require	require	VERB
easat-2029	105	58	through	through	ADP
easat-2029	105	59	financial	financial	ADJ
easat-2029	105	60	reports	report	NOUN
easat-2029	105	61	that	that	PRON
easat-2029	105	62	aid	aid	NOUN
easat-2029	105	63	in	in	ADP
easat-2029	105	64	identifying	identify	VERB
easat-2029	105	65	the	the	DET
easat-2029	105	66	problems	problem	NOUN
easat-2029	105	67	that	that	PRON
easat-2029	105	68	the	the	DET
easat-2029	105	69	administration	administration	NOUN
easat-2029	105	70	faces	face	VERB
easat-2029	105	71	at	at	ADP
easat-2029	105	72	work	work	NOUN
easat-2029	105	73	.	.	PUNCT
easat-2029	106	1	in	in	ADP
easat-2029	106	2	addition	addition	NOUN
easat-2029	106	3	to	to	ADP
easat-2029	106	4	supporting	support	VERB
easat-2029	106	5	the	the	DET
easat-2029	106	6	administration	administration	NOUN
easat-2029	106	7	in	in	ADP
easat-2029	106	8	making	make	VERB
easat-2029	106	9	the	the	DET
easat-2029	106	10	appropriate	appropriate	ADJ
easat-2029	106	11	judgements	judgement	NOUN
easat-2029	106	12	to	to	PART
easat-2029	106	13	assess	assess	VERB
easat-2029	106	14	the	the	DET
easat-2029	106	15	requirement	requirement	NOUN
easat-2029	106	16	for	for	ADP
easat-2029	106	17	personnel	personnel	NOUN
easat-2029	106	18	and	and	CCONJ
easat-2029	106	19	other	other	ADJ
easat-2029	106	20	issues	issue	NOUN
easat-2029	106	21	,	,	PUNCT
easat-2029	106	22	the	the	DET
easat-2029	106	23	information	information	NOUN
easat-2029	106	24	acquired	acquire	VERB
easat-2029	106	25	is	be	AUX
easat-2029	106	26	returned	return	VERB
easat-2029	106	27	to	to	ADP
easat-2029	106	28	the	the	DET
easat-2029	106	29	decision	decision	NOUN
easat-2029	106	30	-	-	PUNCT
easat-2029	106	31	making	make	VERB
easat-2029	106	32	centers	center	NOUN
easat-2029	106	33	based	base	VERB
easat-2029	106	34	on	on	ADP
easat-2029	106	35	their	their	PRON
easat-2029	106	36	needs	need	NOUN
easat-2029	106	37	.	.	PUNCT
easat-2029	107	1	bagonza	bagonza	PROPN
easat-2029	107	2	et	et	PROPN
easat-2029	107	3	al	al	PROPN
easat-2029	107	4	.	.	PROPN
easat-2029	108	1	(	(	PUNCT
easat-2029	108	2	2024	2024	NUM
easat-2029	108	3	)	)	PUNCT
easat-2029	108	4	found	find	VERB
easat-2029	108	5	that	that	SCONJ
easat-2029	108	6	integrated	integrated	ADJ
easat-2029	108	7	reporting	reporting	NOUN
easat-2029	108	8	partially	partially	ADV
easat-2029	108	9	mediates	mediate	VERB
easat-2029	108	10	the	the	DET
easat-2029	108	11	link	link	NOUN
easat-2029	108	12	between	between	ADP
easat-2029	108	13	audit	audit	NOUN
easat-2029	108	14	quality	quality	NOUN
easat-2029	108	15	and	and	CCONJ
easat-2029	108	16	market	market	NOUN
easat-2029	108	17	responses	response	NOUN
easat-2029	108	18	.	.	PUNCT
easat-2029	109	1	furthermore	furthermore	ADV
easat-2029	109	2	,	,	PUNCT
easat-2029	109	3	audit	audit	NOUN
easat-2029	109	4	quality	quality	NOUN
easat-2029	109	5	has	have	VERB
easat-2029	109	6	a	a	DET
easat-2029	109	7	favorable	favorable	ADJ
easat-2029	109	8	and	and	CCONJ
easat-2029	109	9	considerable	considerable	ADJ
easat-2029	109	10	influence	influence	NOUN
easat-2029	109	11	on	on	ADP
easat-2029	109	12	market	market	NOUN
easat-2029	109	13	reactions	reaction	NOUN
easat-2029	109	14	,	,	PUNCT
easat-2029	109	15	namely	namely	ADV
easat-2029	109	16	share	share	NOUN
easat-2029	109	17	price	price	NOUN
easat-2029	109	18	.	.	PUNCT
easat-2029	110	1	the	the	DET
easat-2029	110	2	findings	finding	NOUN
easat-2029	110	3	were	be	AUX
easat-2029	110	4	obtained	obtain	VERB
easat-2029	110	5	in	in	ADP
easat-2029	110	6	addition	addition	NOUN
easat-2029	110	7	to	to	ADP
easat-2029	110	8	a	a	DET
easat-2029	110	9	robustness	robustness	NOUN
easat-2029	110	10	test	test	NOUN
easat-2029	110	11	utilizing	utilize	VERB
easat-2029	110	12	adjusted	adjust	VERB
easat-2029	110	13	market	market	NOUN
easat-2029	110	14	returns	return	NOUN
easat-2029	110	15	as	as	ADP
easat-2029	110	16	a	a	DET
easat-2029	110	17	proxy	proxy	NOUN
easat-2029	110	18	for	for	ADP
easat-2029	110	19	market	market	NOUN
easat-2029	110	20	reactions	reaction	NOUN
easat-2029	110	21	.	.	PUNCT
easat-2029	111	1	dhifi	dhifi	NOUN
easat-2029	111	2	and	and	CCONJ
easat-2029	111	3	zouari	zouari	ADJ
easat-2029	111	4	-	-	PUNCT
easat-2029	111	5	hadiji	hadiji	ADJ
easat-2029	111	6	,	,	PUNCT
easat-2029	111	7	(	(	PUNCT
easat-2029	111	8	2024	2024	NUM
easat-2029	111	9	)	)	PUNCT
easat-2029	111	10	findings	finding	NOUN
easat-2029	111	11	suggest	suggest	VERB
easat-2029	111	12	that	that	SCONJ
easat-2029	111	13	integrated	integrated	ADJ
easat-2029	111	14	reporting	reporting	NOUN
easat-2029	111	15	129	129	NUM
easat-2029	111	16	edelweiss	edelweiss	PROPN
easat-2029	111	17	applied	apply	VERB
easat-2029	111	18	science	science	NOUN
easat-2029	111	19	and	and	CCONJ
easat-2029	111	20	technology	technology	NOUN
easat-2029	111	21	issn	issn	PROPN
easat-2029	111	22	:	:	PUNCT
easat-2029	111	23	2576	2576	NUM
easat-2029	111	24	-	-	SYM
easat-2029	111	25	8484	8484	NUM
easat-2029	111	26	vol	vol	NOUN
easat-2029	111	27	.	.	PROPN
easat-2029	111	28	8	8	NUM
easat-2029	111	29	,	,	PUNCT
easat-2029	111	30	no	no	INTJ
easat-2029	111	31	.	.	NOUN
easat-2029	112	1	6	6	NUM
easat-2029	112	2	:	:	SYM
easat-2029	112	3	124	124	NUM
easat-2029	112	4	-	-	SYM
easat-2029	112	5	133	133	NUM
easat-2029	112	6	,	,	PUNCT
easat-2029	112	7	2024	2024	NUM
easat-2029	112	8	doi	doi	NOUN
easat-2029	112	9	:	:	PUNCT
easat-2029	112	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	112	11	©	©	PROPN
easat-2029	112	12	2024	2024	NUM
easat-2029	112	13	by	by	ADP
easat-2029	112	14	the	the	DET
easat-2029	112	15	authors	author	NOUN
easat-2029	112	16	;	;	PUNCT
easat-2029	112	17	licensee	licensee	PROPN
easat-2029	112	18	learning	learn	VERB
easat-2029	112	19	gate	gate	PROPN
easat-2029	112	20	quality	quality	NOUN
easat-2029	112	21	plays	play	VERB
easat-2029	112	22	a	a	DET
easat-2029	112	23	mediating	mediate	VERB
easat-2029	112	24	function	function	NOUN
easat-2029	112	25	(	(	PUNCT
easat-2029	112	26	complementary	complementary	ADJ
easat-2029	112	27	mediation	mediation	NOUN
easat-2029	112	28	)	)	PUNCT
easat-2029	112	29	in	in	ADP
easat-2029	112	30	the	the	DET
easat-2029	112	31	link	link	NOUN
easat-2029	112	32	between	between	ADP
easat-2029	112	33	big4	big4	NOUN
easat-2029	112	34	businesses	business	NOUN
easat-2029	112	35	,	,	PUNCT
easat-2029	112	36	auditor	auditor	NOUN
easat-2029	112	37	competence	competence	NOUN
easat-2029	112	38	and	and	CCONJ
easat-2029	112	39	experience	experience	NOUN
easat-2029	112	40	,	,	PUNCT
easat-2029	112	41	and	and	CCONJ
easat-2029	112	42	french	french	ADJ
easat-2029	112	43	company	company	NOUN
easat-2029	112	44	performance	performance	NOUN
easat-2029	112	45	.	.	PUNCT
easat-2029	113	1	however	however	ADV
easat-2029	113	2	,	,	PUNCT
easat-2029	113	3	it	it	PRON
easat-2029	113	4	complements	complement	VERB
easat-2029	113	5	the	the	DET
easat-2029	113	6	link	link	NOUN
easat-2029	113	7	between	between	ADP
easat-2029	113	8	auditors	auditor	NOUN
easat-2029	113	9	'	'	PART
easat-2029	113	10	experience	experience	NOUN
easat-2029	113	11	and	and	CCONJ
easat-2029	113	12	performance	performance	NOUN
easat-2029	113	13	by	by	ADP
easat-2029	113	14	acting	act	VERB
easat-2029	113	15	as	as	ADP
easat-2029	113	16	a	a	DET
easat-2029	113	17	negative	negative	ADJ
easat-2029	113	18	mediator	mediator	NOUN
easat-2029	113	19	.	.	PUNCT
easat-2029	114	1	also	also	ADV
easat-2029	114	2	,	,	PUNCT
easat-2029	114	3	toduho	toduho	PROPN
easat-2029	114	4	et	et	PROPN
easat-2029	114	5	al	al	PROPN
easat-2029	114	6	.	.	PROPN
easat-2029	115	1	(	(	PUNCT
easat-2029	115	2	2024	2024	NUM
easat-2029	115	3	)	)	PUNCT
easat-2029	115	4	found	find	VERB
easat-2029	115	5	that	that	SCONJ
easat-2029	115	6	board	board	NOUN
easat-2029	115	7	independence	independence	NOUN
easat-2029	115	8	had	have	VERB
easat-2029	115	9	a	a	DET
easat-2029	115	10	beneficial	beneficial	ADJ
easat-2029	115	11	impact	impact	NOUN
easat-2029	115	12	on	on	ADP
easat-2029	115	13	audit	audit	NOUN
easat-2029	115	14	quality	quality	NOUN
easat-2029	115	15	.	.	PUNCT
easat-2029	116	1	audit	audit	NOUN
easat-2029	116	2	costs	cost	NOUN
easat-2029	116	3	have	have	VERB
easat-2029	116	4	a	a	DET
easat-2029	116	5	detrimental	detrimental	ADJ
easat-2029	116	6	impact	impact	NOUN
easat-2029	116	7	on	on	ADP
easat-2029	116	8	audit	audit	NOUN
easat-2029	116	9	quality	quality	NOUN
easat-2029	116	10	.	.	PUNCT
easat-2029	117	1	audit	audit	NOUN
easat-2029	117	2	reputation	reputation	NOUN
easat-2029	117	3	and	and	CCONJ
easat-2029	117	4	board	board	NOUN
easat-2029	117	5	size	size	NOUN
easat-2029	117	6	have	have	VERB
easat-2029	117	7	little	little	ADJ
easat-2029	117	8	impact	impact	NOUN
easat-2029	117	9	on	on	ADP
easat-2029	117	10	audit	audit	NOUN
easat-2029	117	11	quality	quality	NOUN
easat-2029	117	12	.	.	PUNCT
easat-2029	118	1	integrated	integrate	VERB
easat-2029	118	2	reporting	reporting	NOUN
easat-2029	118	3	can	can	AUX
easat-2029	118	4	mitigate	mitigate	VERB
easat-2029	118	5	the	the	DET
easat-2029	118	6	impact	impact	NOUN
easat-2029	118	7	of	of	ADP
easat-2029	118	8	audit	audit	NOUN
easat-2029	118	9	fees	fee	NOUN
easat-2029	118	10	and	and	CCONJ
easat-2029	118	11	board	board	NOUN
easat-2029	118	12	independence	independence	NOUN
easat-2029	118	13	on	on	ADP
easat-2029	118	14	audit	audit	NOUN
easat-2029	118	15	quality	quality	NOUN
easat-2029	118	16	.	.	PUNCT
easat-2029	119	1	integrated	integrate	VERB
easat-2029	119	2	reporting	reporting	NOUN
easat-2029	119	3	can	can	AUX
easat-2029	119	4	not	not	PART
easat-2029	119	5	mitigate	mitigate	VERB
easat-2029	119	6	the	the	DET
easat-2029	119	7	impact	impact	NOUN
easat-2029	119	8	of	of	ADP
easat-2029	119	9	board	board	NOUN
easat-2029	119	10	size	size	NOUN
easat-2029	119	11	on	on	ADP
easat-2029	119	12	audit	audit	NOUN
easat-2029	119	13	quality	quality	NOUN
easat-2029	119	14	.	.	PUNCT
easat-2029	120	1	therefore	therefore	ADV
easat-2029	120	2	,	,	PUNCT
easat-2029	120	3	this	this	DET
easat-2029	120	4	study	study	NOUN
easat-2029	120	5	seeks	seek	VERB
easat-2029	120	6	to	to	PART
easat-2029	120	7	fill	fill	VERB
easat-2029	120	8	the	the	DET
easat-2029	120	9	gap	gap	NOUN
easat-2029	120	10	in	in	ADP
easat-2029	120	11	the	the	DET
easat-2029	120	12	literature	literature	NOUN
easat-2029	120	13	by	by	ADP
easat-2029	120	14	explaining	explain	VERB
easat-2029	120	15	audit	audit	NOUN
easat-2029	120	16	quality	quality	NOUN
easat-2029	120	17	and	and	CCONJ
easat-2029	120	18	integrated	integrated	ADJ
easat-2029	120	19	reporting	reporting	NOUN
easat-2029	120	20	quality	quality	NOUN
easat-2029	120	21	.	.	PUNCT
easat-2029	121	1	the	the	DET
easat-2029	121	2	study	study	NOUN
easat-2029	121	3	seeks	seek	VERB
easat-2029	121	4	to	to	PART
easat-2029	121	5	provide	provide	VERB
easat-2029	121	6	more	more	ADV
easat-2029	121	7	applied	applied	ADJ
easat-2029	121	8	scientific	scientific	ADJ
easat-2029	121	9	explanations	explanation	NOUN
easat-2029	121	10	,	,	PUNCT
easat-2029	121	11	which	which	PRON
easat-2029	121	12	helps	help	VERB
easat-2029	121	13	stakeholders	stakeholder	NOUN
easat-2029	121	14	gain	gain	VERB
easat-2029	121	15	a	a	DET
easat-2029	121	16	better	well	ADJ
easat-2029	121	17	understanding	understanding	NOUN
easat-2029	121	18	of	of	ADP
easat-2029	121	19	the	the	DET
easat-2029	121	20	main	main	ADJ
easat-2029	121	21	scientific	scientific	ADJ
easat-2029	121	22	theories	theory	NOUN
easat-2029	121	23	,	,	PUNCT
easat-2029	121	24	and	and	CCONJ
easat-2029	121	25	provide	provide	VERB
easat-2029	121	26	a	a	DET
easat-2029	121	27	comprehensive	comprehensive	ADJ
easat-2029	121	28	view	view	NOUN
easat-2029	121	29	of	of	ADP
easat-2029	121	30	the	the	DET
easat-2029	121	31	contributions	contribution	NOUN
easat-2029	121	32	of	of	ADP
easat-2029	121	33	audit	audit	NOUN
easat-2029	121	34	quality	quality	NOUN
easat-2029	121	35	and	and	CCONJ
easat-2029	121	36	integrated	integrated	ADJ
easat-2029	121	37	reporting	reporting	NOUN
easat-2029	121	38	.	.	PUNCT
easat-2029	122	1	3	3	X
easat-2029	122	2	.	.	X
easat-2029	122	3	methodology	methodology	NOUN
easat-2029	122	4	the	the	DET
easat-2029	122	5	main	main	ADJ
easat-2029	122	6	goal	goal	NOUN
easat-2029	122	7	of	of	ADP
easat-2029	122	8	this	this	DET
easat-2029	122	9	study	study	NOUN
easat-2029	122	10	is	be	AUX
easat-2029	122	11	to	to	PART
easat-2029	122	12	evaluate	evaluate	VERB
easat-2029	122	13	the	the	DET
easat-2029	122	14	literature	literature	NOUN
easat-2029	122	15	on	on	ADP
easat-2029	122	16	audit	audit	NOUN
easat-2029	122	17	quality	quality	NOUN
easat-2029	122	18	and	and	CCONJ
easat-2029	122	19	integrated	integrated	ADJ
easat-2029	122	20	reporting	reporting	NOUN
easat-2029	122	21	quality	quality	NOUN
easat-2029	122	22	in	in	ADP
easat-2029	122	23	jordanian	jordanian	ADJ
easat-2029	122	24	companies	company	NOUN
easat-2029	122	25	.	.	PUNCT
easat-2029	123	1	in	in	ADP
easat-2029	123	2	addition	addition	NOUN
easat-2029	123	3	,	,	PUNCT
easat-2029	123	4	the	the	DET
easat-2029	123	5	main	main	ADJ
easat-2029	123	6	goals	goal	NOUN
easat-2029	123	7	of	of	ADP
easat-2029	123	8	the	the	DET
easat-2029	123	9	current	current	ADJ
easat-2029	123	10	study	study	NOUN
easat-2029	123	11	were	be	AUX
easat-2029	123	12	to	to	PART
easat-2029	123	13	enhance	enhance	VERB
easat-2029	123	14	the	the	DET
easat-2029	123	15	performance	performance	NOUN
easat-2029	123	16	procedure	procedure	NOUN
easat-2029	123	17	and	and	CCONJ
easat-2029	123	18	assess	assess	VERB
easat-2029	123	19	jordan	jordan	PROPN
easat-2029	123	20	's	's	PART
easat-2029	123	21	audit	audit	NOUN
easat-2029	123	22	state	state	NOUN
easat-2029	123	23	.	.	PUNCT
easat-2029	124	1	the	the	DET
easat-2029	124	2	study	study	NOUN
easat-2029	124	3	carried	carry	VERB
easat-2029	124	4	out	out	ADP
easat-2029	124	5	an	an	DET
easat-2029	124	6	extensive	extensive	ADJ
easat-2029	124	7	examination	examination	NOUN
easat-2029	124	8	of	of	ADP
easat-2029	124	9	the	the	DET
easat-2029	124	10	literature	literature	NOUN
easat-2029	124	11	.	.	PUNCT
easat-2029	125	1	also	also	ADV
easat-2029	125	2	,	,	PUNCT
easat-2029	125	3	this	this	DET
easat-2029	125	4	study	study	NOUN
easat-2029	125	5	aims	aim	VERB
easat-2029	125	6	to	to	PART
easat-2029	125	7	fill	fill	VERB
easat-2029	125	8	the	the	DET
easat-2029	125	9	gap	gap	NOUN
easat-2029	125	10	in	in	ADP
easat-2029	125	11	the	the	DET
easat-2029	125	12	literature	literature	NOUN
easat-2029	125	13	by	by	ADP
easat-2029	125	14	investigating	investigate	VERB
easat-2029	125	15	the	the	DET
easat-2029	125	16	role	role	NOUN
easat-2029	125	17	of	of	ADP
easat-2029	125	18	audits	audits	NOUN
easat-2029	125	19	in	in	ADP
easat-2029	125	20	improving	improve	VERB
easat-2029	125	21	integrated	integrated	ADJ
easat-2029	125	22	reporting	reporting	NOUN
easat-2029	125	23	quality	quality	NOUN
easat-2029	125	24	.	.	PUNCT
easat-2029	126	1	using	use	VERB
easat-2029	126	2	the	the	DET
easat-2029	126	3	survey	survey	NOUN
easat-2029	126	4	method	method	NOUN
easat-2029	126	5	of	of	ADP
easat-2029	126	6	previous	previous	ADJ
easat-2029	126	7	studies	study	NOUN
easat-2029	126	8	,	,	PUNCT
easat-2029	126	9	this	this	DET
easat-2029	126	10	contribution	contribution	NOUN
easat-2029	126	11	to	to	ADP
easat-2029	126	12	the	the	DET
easat-2029	126	13	literature	literature	NOUN
easat-2029	126	14	can	can	AUX
easat-2029	126	15	be	be	AUX
easat-2029	126	16	done	do	VERB
easat-2029	126	17	by	by	ADP
easat-2029	126	18	stimulating	stimulate	VERB
easat-2029	126	19	thoughts	thought	NOUN
easat-2029	126	20	on	on	ADP
easat-2029	126	21	the	the	DET
easat-2029	126	22	development	development	NOUN
easat-2029	126	23	of	of	ADP
easat-2029	126	24	audit	audit	NOUN
easat-2029	126	25	quality	quality	NOUN
easat-2029	126	26	in	in	ADP
easat-2029	126	27	jordanian	jordanian	ADJ
easat-2029	126	28	companies	company	NOUN
easat-2029	126	29	.	.	PUNCT
easat-2029	127	1	furthermore	furthermore	ADV
easat-2029	127	2	,	,	PUNCT
easat-2029	127	3	this	this	DET
easat-2029	127	4	study	study	NOUN
easat-2029	127	5	is	be	AUX
easat-2029	127	6	expected	expect	VERB
easat-2029	127	7	to	to	PART
easat-2029	127	8	empirically	empirically	ADV
easat-2029	127	9	contribute	contribute	VERB
easat-2029	127	10	to	to	ADP
easat-2029	127	11	the	the	DET
easat-2029	127	12	existing	exist	VERB
easat-2029	127	13	knowledge	knowledge	NOUN
easat-2029	127	14	in	in	ADP
easat-2029	127	15	the	the	DET
easat-2029	127	16	field	field	NOUN
easat-2029	127	17	through	through	ADP
easat-2029	127	18	its	its	PRON
easat-2029	127	19	analysis	analysis	NOUN
easat-2029	127	20	of	of	ADP
easat-2029	127	21	the	the	DET
easat-2029	127	22	role	role	NOUN
easat-2029	127	23	of	of	ADP
easat-2029	127	24	audit	audit	NOUN
easat-2029	127	25	quality	quality	NOUN
easat-2029	127	26	and	and	CCONJ
easat-2029	127	27	integrated	integrated	ADJ
easat-2029	127	28	reporting	reporting	NOUN
easat-2029	127	29	quality	quality	NOUN
easat-2029	127	30	in	in	ADP
easat-2029	127	31	jordanian	jordanian	ADJ
easat-2029	127	32	companies	company	NOUN
easat-2029	127	33	.	.	PUNCT
easat-2029	128	1	4	4	X
easat-2029	128	2	.	.	X
easat-2029	128	3	discussion	discussion	NOUN
easat-2029	128	4	the	the	DET
easat-2029	128	5	audit	audit	NOUN
easat-2029	128	6	process	process	NOUN
easat-2029	128	7	is	be	AUX
easat-2029	128	8	a	a	DET
easat-2029	128	9	structured	structured	ADJ
easat-2029	128	10	and	and	CCONJ
easat-2029	128	11	methodical	methodical	ADJ
easat-2029	128	12	approach	approach	NOUN
easat-2029	128	13	for	for	ADP
easat-2029	128	14	gathering	gather	VERB
easat-2029	128	15	and	and	CCONJ
easat-2029	128	16	analyzing	analyze	VERB
easat-2029	128	17	hypotheses	hypothesis	NOUN
easat-2029	128	18	regarding	regard	VERB
easat-2029	128	19	economic	economic	ADJ
easat-2029	128	20	outcomes	outcome	NOUN
easat-2029	128	21	and	and	CCONJ
easat-2029	128	22	events	event	NOUN
easat-2029	128	23	in	in	ADP
easat-2029	128	24	an	an	DET
easat-2029	128	25	objective	objective	ADJ
easat-2029	128	26	and	and	CCONJ
easat-2029	128	27	unbiased	unbiased	ADJ
easat-2029	128	28	manner	manner	NOUN
easat-2029	128	29	to	to	PART
easat-2029	128	30	establish	establish	VERB
easat-2029	128	31	the	the	DET
easat-2029	128	32	degree	degree	NOUN
easat-2029	128	33	of	of	ADP
easat-2029	128	34	agreement	agreement	NOUN
easat-2029	128	35	and	and	CCONJ
easat-2029	128	36	conformance	conformance	NOUN
easat-2029	128	37	between	between	ADP
easat-2029	128	38	these	these	DET
easat-2029	128	39	results	result	NOUN
easat-2029	128	40	and	and	CCONJ
easat-2029	128	41	actual	actual	ADJ
easat-2029	128	42	reality	reality	NOUN
easat-2029	128	43	(	(	PUNCT
easat-2029	128	44	shakhatreh	shakhatreh	NOUN
easat-2029	128	45	&	&	CCONJ
easat-2029	128	46	jadallah	jadallah	ADJ
easat-2029	128	47	,	,	PUNCT
easat-2029	128	48	2023	2023	NUM
easat-2029	128	49	,	,	PUNCT
easat-2029	128	50	hussein	hussein	NOUN
easat-2029	128	51	,	,	PUNCT
easat-2029	128	52	2023	2023	NUM
easat-2029	128	53	)	)	PUNCT
easat-2029	128	54	.	.	PUNCT
easat-2029	129	1	auditors	auditor	NOUN
easat-2029	129	2	establish	establish	VERB
easat-2029	129	3	the	the	DET
easat-2029	129	4	fundamental	fundamental	ADJ
easat-2029	129	5	criteria	criterion	NOUN
easat-2029	129	6	so	so	SCONJ
easat-2029	129	7	that	that	SCONJ
easat-2029	129	8	they	they	PRON
easat-2029	129	9	may	may	AUX
easat-2029	129	10	carry	carry	VERB
easat-2029	129	11	out	out	ADP
easat-2029	129	12	their	their	PRON
easat-2029	129	13	audit	audit	NOUN
easat-2029	129	14	mission	mission	NOUN
easat-2029	129	15	on	on	ADP
easat-2029	129	16	the	the	DET
easat-2029	129	17	reports	report	NOUN
easat-2029	129	18	and	and	CCONJ
easat-2029	129	19	disclosures	disclosure	NOUN
easat-2029	129	20	that	that	SCONJ
easat-2029	129	21	the	the	DET
easat-2029	129	22	company	company	NOUN
easat-2029	129	23	's	's	PART
easat-2029	129	24	management	management	NOUN
easat-2029	129	25	intends	intend	VERB
easat-2029	129	26	to	to	PART
easat-2029	129	27	submit	submit	VERB
easat-2029	129	28	to	to	ADP
easat-2029	129	29	stakeholders	stakeholder	NOUN
easat-2029	129	30	while	while	SCONJ
easat-2029	129	31	adhering	adhere	VERB
easat-2029	129	32	to	to	ADP
easat-2029	129	33	relevant	relevant	ADJ
easat-2029	129	34	professional	professional	ADJ
easat-2029	129	35	standards	standard	NOUN
easat-2029	129	36	(	(	PUNCT
easat-2029	129	37	jarah	jarah	PROPN
easat-2029	129	38	et	et	PROPN
easat-2029	129	39	al	al	PROPN
easat-2029	129	40	.	.	PROPN
easat-2029	129	41	,	,	PUNCT
easat-2029	129	42	2022b	2022b	NUM
easat-2029	129	43	)	)	PUNCT
easat-2029	129	44	.	.	PUNCT
easat-2029	130	1	auditing	auditing	NOUN
easat-2029	130	2	firms	firm	NOUN
easat-2029	130	3	and	and	CCONJ
easat-2029	130	4	connected	connected	ADJ
easat-2029	130	5	parties	party	NOUN
easat-2029	130	6	throughout	throughout	ADP
easat-2029	130	7	the	the	DET
easat-2029	130	8	world	world	NOUN
easat-2029	130	9	have	have	AUX
easat-2029	130	10	recently	recently	ADV
easat-2029	130	11	shown	show	VERB
easat-2029	130	12	a	a	DET
easat-2029	130	13	strong	strong	ADJ
easat-2029	130	14	interest	interest	NOUN
easat-2029	130	15	in	in	ADP
easat-2029	130	16	integrated	integrated	ADJ
easat-2029	130	17	reporting	reporting	NOUN
easat-2029	130	18	,	,	PUNCT
easat-2029	130	19	which	which	PRON
easat-2029	130	20	originates	originate	VERB
easat-2029	130	21	from	from	ADP
easat-2029	130	22	auditors	auditor	NOUN
easat-2029	130	23	'	'	PART
easat-2029	130	24	involvement	involvement	NOUN
easat-2029	130	25	in	in	ADP
easat-2029	130	26	enriching	enrich	VERB
easat-2029	130	27	and	and	CCONJ
easat-2029	130	28	upgrading	upgrade	VERB
easat-2029	130	29	company	company	NOUN
easat-2029	130	30	reports	report	NOUN
easat-2029	130	31	(	(	PUNCT
easat-2029	130	32	al	al	PROPN
easat-2029	130	33	zobi	zobi	PROPN
easat-2029	130	34	&	&	CCONJ
easat-2029	130	35	jarah	jarah	PROPN
easat-2029	130	36	,	,	PUNCT
easat-2029	130	37	2023	2023	NUM
easat-2029	130	38	,	,	PUNCT
easat-2029	130	39	nasser	nasser	PROPN
easat-2029	130	40	&	&	CCONJ
easat-2029	130	41	khateeb	khateeb	PROPN
easat-2029	130	42	,	,	PUNCT
easat-2029	130	43	2023	2023	NUM
easat-2029	130	44	)	)	PUNCT
easat-2029	130	45	.	.	PUNCT
easat-2029	131	1	external	external	ADJ
easat-2029	131	2	auditors	auditor	NOUN
easat-2029	131	3	,	,	PUNCT
easat-2029	131	4	on	on	ADP
easat-2029	131	5	the	the	DET
easat-2029	131	6	other	other	ADJ
easat-2029	131	7	hand	hand	NOUN
easat-2029	131	8	,	,	PUNCT
easat-2029	131	9	are	be	AUX
easat-2029	131	10	one	one	NUM
easat-2029	131	11	of	of	ADP
easat-2029	131	12	the	the	DET
easat-2029	131	13	advocates	advocate	NOUN
easat-2029	131	14	of	of	ADP
easat-2029	131	15	integrated	integrated	ADJ
easat-2029	131	16	reporting	reporting	NOUN
easat-2029	131	17	,	,	PUNCT
easat-2029	131	18	as	as	SCONJ
easat-2029	131	19	their	their	PRON
easat-2029	131	20	role	role	NOUN
easat-2029	131	21	is	be	AUX
easat-2029	131	22	to	to	PART
easat-2029	131	23	plan	plan	VERB
easat-2029	131	24	and	and	CCONJ
easat-2029	131	25	implement	implement	VERB
easat-2029	131	26	audits	audits	NOUN
easat-2029	131	27	to	to	PART
easat-2029	131	28	ensure	ensure	VERB
easat-2029	131	29	that	that	SCONJ
easat-2029	131	30	the	the	DET
easat-2029	131	31	data	datum	NOUN
easat-2029	131	32	included	include	VERB
easat-2029	131	33	in	in	ADP
easat-2029	131	34	current	current	ADJ
easat-2029	131	35	integrated	integrate	VERB
easat-2029	131	36	reports	report	NOUN
easat-2029	131	37	do	do	AUX
easat-2029	131	38	not	not	PART
easat-2029	131	39	contain	contain	VERB
easat-2029	131	40	material	material	ADJ
easat-2029	131	41	errors	error	NOUN
easat-2029	131	42	and	and	CCONJ
easat-2029	131	43	reflect	reflect	VERB
easat-2029	131	44	their	their	PRON
easat-2029	131	45	true	true	ADJ
easat-2029	131	46	status	status	NOUN
easat-2029	131	47	regarding	regard	VERB
easat-2029	131	48	their	their	PRON
easat-2029	131	49	context	context	NOUN
easat-2029	131	50	,	,	PUNCT
easat-2029	131	51	as	as	SCONJ
easat-2029	131	52	the	the	DET
easat-2029	131	53	quality	quality	NOUN
easat-2029	131	54	of	of	ADP
easat-2029	131	55	the	the	DET
easat-2029	131	56	audit	audit	NOUN
easat-2029	131	57	reflects	reflect	VERB
easat-2029	131	58	external	external	ADJ
easat-2029	131	59	auditors	auditor	NOUN
easat-2029	131	60	'	'	PART
easat-2029	131	61	effectiveness	effectiveness	NOUN
easat-2029	131	62	in	in	ADP
easat-2029	131	63	detecting	detect	VERB
easat-2029	131	64	and	and	CCONJ
easat-2029	131	65	reporting	report	VERB
easat-2029	131	66	potential	potential	ADJ
easat-2029	131	67	violations	violation	NOUN
easat-2029	131	68	within	within	ADP
easat-2029	131	69	the	the	DET
easat-2029	131	70	accounting	accounting	NOUN
easat-2029	131	71	system	system	NOUN
easat-2029	131	72	(	(	PUNCT
easat-2029	131	73	kristilestari	kristilestari	PROPN
easat-2029	131	74	&	&	CCONJ
easat-2029	131	75	andesto	andesto	ADJ
easat-2029	131	76	,	,	PUNCT
easat-2029	131	77	2023	2023	NUM
easat-2029	131	78	)	)	PUNCT
easat-2029	131	79	.	.	PUNCT
easat-2029	132	1	integrated	integrate	VERB
easat-2029	132	2	reporting	reporting	NOUN
easat-2029	132	3	is	be	AUX
easat-2029	132	4	also	also	ADV
easat-2029	132	5	one	one	NUM
easat-2029	132	6	of	of	ADP
easat-2029	132	7	the	the	DET
easat-2029	132	8	most	most	ADV
easat-2029	132	9	important	important	ADJ
easat-2029	132	10	tools	tool	NOUN
easat-2029	132	11	for	for	ADP
easat-2029	132	12	communicating	communicate	VERB
easat-2029	132	13	the	the	DET
easat-2029	132	14	company	company	NOUN
easat-2029	132	15	's	's	PART
easat-2029	132	16	business	business	NOUN
easat-2029	132	17	activities	activity	NOUN
easat-2029	132	18	to	to	ADP
easat-2029	132	19	the	the	DET
easat-2029	132	20	community	community	NOUN
easat-2029	132	21	,	,	PUNCT
easat-2029	132	22	and	and	CCONJ
easat-2029	132	23	the	the	DET
easat-2029	132	24	effectiveness	effectiveness	NOUN
easat-2029	132	25	of	of	ADP
easat-2029	132	26	this	this	DET
easat-2029	132	27	communication	communication	NOUN
easat-2029	132	28	process	process	NOUN
easat-2029	132	29	is	be	AUX
easat-2029	132	30	dependent	dependent	ADJ
easat-2029	132	31	on	on	ADP
easat-2029	132	32	the	the	DET
easat-2029	132	33	ease	ease	NOUN
easat-2029	132	34	and	and	CCONJ
easat-2029	132	35	understanding	understanding	NOUN
easat-2029	132	36	of	of	ADP
easat-2029	132	37	these	these	DET
easat-2029	132	38	reports	report	NOUN
easat-2029	132	39	by	by	ADP
easat-2029	132	40	a	a	DET
easat-2029	132	41	diverse	diverse	ADJ
easat-2029	132	42	range	range	NOUN
easat-2029	132	43	of	of	ADP
easat-2029	132	44	users	user	NOUN
easat-2029	132	45	,	,	PUNCT
easat-2029	132	46	as	as	SCONJ
easat-2029	132	47	integrated	integrated	ADJ
easat-2029	132	48	reports	report	NOUN
easat-2029	132	49	primarily	primarily	ADV
easat-2029	132	50	provide	provide	VERB
easat-2029	132	51	financial	financial	ADJ
easat-2029	132	52	information	information	NOUN
easat-2029	132	53	as	as	ADV
easat-2029	132	54	well	well	ADV
easat-2029	132	55	as	as	ADP
easat-2029	132	56	additional	additional	ADJ
easat-2029	132	57	information	information	NOUN
easat-2029	132	58	such	such	ADJ
easat-2029	132	59	as	as	ADP
easat-2029	132	60	social	social	ADJ
easat-2029	132	61	aspects	aspect	NOUN
easat-2029	132	62	and	and	CCONJ
easat-2029	132	63	competitive	competitive	ADJ
easat-2029	132	64	advantages	advantage	NOUN
easat-2029	132	65	(	(	PUNCT
easat-2029	132	66	ababneh	ababneh	INTJ
easat-2029	132	67	et	et	PROPN
easat-2029	132	68	al	al	PROPN
easat-2029	132	69	.	.	PROPN
easat-2029	132	70	,	,	PUNCT
easat-2029	132	71	2024	2024	NUM
easat-2029	132	72	)	)	PUNCT
easat-2029	132	73	.	.	PUNCT
easat-2029	133	1	furthermore	furthermore	ADV
easat-2029	133	2	,	,	PUNCT
easat-2029	133	3	the	the	DET
easat-2029	133	4	integrated	integrate	VERB
easat-2029	133	5	report	report	NOUN
easat-2029	133	6	is	be	AUX
easat-2029	133	7	a	a	DET
easat-2029	133	8	comprehensive	comprehensive	ADJ
easat-2029	133	9	and	and	CCONJ
easat-2029	133	10	unified	unified	ADJ
easat-2029	133	11	picture	picture	NOUN
easat-2029	133	12	of	of	ADP
easat-2029	133	13	the	the	DET
easat-2029	133	14	company	company	NOUN
easat-2029	133	15	's	's	PART
easat-2029	133	16	performance	performance	NOUN
easat-2029	133	17	,	,	PUNCT
easat-2029	133	18	including	include	VERB
easat-2029	133	19	financial	financial	ADJ
easat-2029	133	20	and	and	CCONJ
easat-2029	133	21	sustainability	sustainability	NOUN
easat-2029	133	22	aspects	aspect	NOUN
easat-2029	133	23	(	(	PUNCT
easat-2029	133	24	goicoechea	goicoechea	NOUN
easat-2029	133	25	et	et	PROPN
easat-2029	133	26	al	al	PROPN
easat-2029	133	27	.	.	PROPN
easat-2029	133	28	,	,	PUNCT
easat-2029	133	29	2019	2019	NUM
easat-2029	133	30	)	)	PUNCT
easat-2029	133	31	,	,	PUNCT
easat-2029	133	32	so	so	SCONJ
easat-2029	133	33	companies	company	NOUN
easat-2029	133	34	'	'	PART
easat-2029	133	35	responsibility	responsibility	NOUN
easat-2029	133	36	grows	grow	VERB
easat-2029	133	37	when	when	SCONJ
easat-2029	133	38	preparing	prepare	VERB
easat-2029	133	39	integrated	integrated	ADJ
easat-2029	133	40	reports	report	NOUN
easat-2029	133	41	,	,	PUNCT
easat-2029	133	42	and	and	CCONJ
easat-2029	133	43	they	they	PRON
easat-2029	133	44	must	must	AUX
easat-2029	133	45	undergo	undergo	VERB
easat-2029	133	46	highquality	highquality	NOUN
easat-2029	133	47	audits	audits	NOUN
easat-2029	133	48	to	to	PART
easat-2029	133	49	detect	detect	VERB
easat-2029	133	50	errors	error	NOUN
easat-2029	133	51	and	and	CCONJ
easat-2029	133	52	fraud	fraud	NOUN
easat-2029	133	53	(	(	PUNCT
easat-2029	133	54	alqudah	alqudah	PROPN
easat-2029	133	55	et	et	PROPN
easat-2029	133	56	al	al	PROPN
easat-2029	133	57	.	.	PROPN
easat-2029	133	58	,	,	PUNCT
easat-2029	133	59	2024	2024	NUM
easat-2029	133	60	)	)	PUNCT
easat-2029	133	61	.	.	PUNCT
easat-2029	134	1	5	5	X
easat-2029	134	2	.	.	X
easat-2029	134	3	conclusions	conclusion	NOUN
easat-2029	134	4	many	many	ADJ
easat-2029	134	5	companies	company	NOUN
easat-2029	134	6	audit	audit	VERB
easat-2029	134	7	;	;	PUNCT
easat-2029	134	8	this	this	DET
easat-2029	134	9	type	type	NOUN
easat-2029	134	10	of	of	ADP
easat-2029	134	11	application	application	NOUN
easat-2029	134	12	is	be	AUX
easat-2029	134	13	designed	design	VERB
easat-2029	134	14	to	to	PART
easat-2029	134	15	automate	automate	VERB
easat-2029	134	16	present	present	ADJ
easat-2029	134	17	operations	operation	NOUN
easat-2029	134	18	while	while	SCONJ
easat-2029	134	19	enhancing	enhance	VERB
easat-2029	134	20	performance	performance	NOUN
easat-2029	134	21	.	.	PUNCT
easat-2029	135	1	as	as	SCONJ
easat-2029	135	2	noted	note	VERB
easat-2029	135	3	by	by	ADP
easat-2029	135	4	the	the	DET
easat-2029	135	5	majority	majority	NOUN
easat-2029	135	6	of	of	ADP
easat-2029	135	7	studies	study	NOUN
easat-2029	135	8	,	,	PUNCT
easat-2029	135	9	audit	audit	NOUN
easat-2029	135	10	quality	quality	NOUN
easat-2029	135	11	improves	improve	VERB
easat-2029	135	12	the	the	DET
easat-2029	135	13	integrated	integrated	ADJ
easat-2029	135	14	reporting	reporting	NOUN
easat-2029	135	15	quality	quality	NOUN
easat-2029	135	16	and	and	CCONJ
easat-2029	135	17	efficiency	efficiency	NOUN
easat-2029	135	18	of	of	ADP
easat-2029	135	19	operations	operation	NOUN
easat-2029	135	20	of	of	ADP
easat-2029	135	21	companies	company	NOUN
easat-2029	135	22	.	.	PUNCT
easat-2029	136	1	indeed	indeed	ADV
easat-2029	136	2	,	,	PUNCT
easat-2029	136	3	audit	audit	NOUN
easat-2029	136	4	quality	quality	NOUN
easat-2029	136	5	is	be	AUX
easat-2029	136	6	among	among	ADP
easat-2029	136	7	the	the	DET
easat-2029	136	8	vital	vital	ADJ
easat-2029	136	9	130	130	NUM
easat-2029	136	10	edelweiss	edelweiss	PROPN
easat-2029	136	11	applied	apply	VERB
easat-2029	136	12	science	science	NOUN
easat-2029	136	13	and	and	CCONJ
easat-2029	136	14	technology	technology	NOUN
easat-2029	136	15	issn	issn	PROPN
easat-2029	136	16	:	:	PUNCT
easat-2029	136	17	2576	2576	NUM
easat-2029	136	18	-	-	SYM
easat-2029	136	19	8484	8484	NUM
easat-2029	136	20	vol	vol	NOUN
easat-2029	136	21	.	.	PROPN
easat-2029	136	22	8	8	NUM
easat-2029	136	23	,	,	PUNCT
easat-2029	136	24	no	no	INTJ
easat-2029	136	25	.	.	NOUN
easat-2029	137	1	6	6	NUM
easat-2029	137	2	:	:	SYM
easat-2029	137	3	124	124	NUM
easat-2029	137	4	-	-	SYM
easat-2029	137	5	133	133	NUM
easat-2029	137	6	,	,	PUNCT
easat-2029	137	7	2024	2024	NUM
easat-2029	137	8	doi	doi	NOUN
easat-2029	137	9	:	:	PUNCT
easat-2029	137	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	137	11	©	©	PROPN
easat-2029	137	12	2024	2024	NUM
easat-2029	137	13	by	by	ADP
easat-2029	137	14	the	the	DET
easat-2029	137	15	authors	author	NOUN
easat-2029	137	16	;	;	PUNCT
easat-2029	137	17	licensee	licensee	PROPN
easat-2029	137	18	learning	learn	VERB
easat-2029	137	19	gate	gate	PROPN
easat-2029	137	20	components	component	NOUN
easat-2029	137	21	of	of	ADP
easat-2029	137	22	companies	company	NOUN
easat-2029	137	23	.	.	PUNCT
easat-2029	138	1	somehow	somehow	ADV
easat-2029	138	2	,	,	PUNCT
easat-2029	138	3	in	in	ADP
easat-2029	138	4	the	the	DET
easat-2029	138	5	context	context	NOUN
easat-2029	138	6	of	of	ADP
easat-2029	138	7	jordanian	jordanian	ADJ
easat-2029	138	8	companies	company	NOUN
easat-2029	138	9	,	,	PUNCT
easat-2029	138	10	research	research	NOUN
easat-2029	138	11	on	on	ADP
easat-2029	138	12	this	this	DET
easat-2029	138	13	subject	subject	NOUN
easat-2029	138	14	is	be	AUX
easat-2029	138	15	very	very	ADV
easat-2029	138	16	limited	limited	ADJ
easat-2029	138	17	.	.	PUNCT
easat-2029	139	1	relevantly	relevantly	ADV
easat-2029	139	2	,	,	PUNCT
easat-2029	139	3	the	the	DET
easat-2029	139	4	outcomes	outcome	NOUN
easat-2029	139	5	obtained	obtain	VERB
easat-2029	139	6	in	in	ADP
easat-2029	139	7	this	this	DET
easat-2029	139	8	study	study	NOUN
easat-2029	139	9	lend	lend	VERB
easat-2029	139	10	support	support	NOUN
easat-2029	139	11	to	to	ADP
easat-2029	139	12	those	those	PRON
easat-2029	139	13	of	of	ADP
easat-2029	139	14	past	past	ADJ
easat-2029	139	15	works	work	NOUN
easat-2029	139	16	;	;	PUNCT
easat-2029	139	17	where	where	SCONJ
easat-2029	139	18	the	the	DET
easat-2029	139	19	audit	audit	NOUN
easat-2029	139	20	quality	quality	NOUN
easat-2029	139	21	is	be	AUX
easat-2029	139	22	positively	positively	ADV
easat-2029	139	23	linked	link	VERB
easat-2029	139	24	to	to	ADP
easat-2029	139	25	improved	improve	VERB
easat-2029	139	26	integrated	integrated	ADJ
easat-2029	139	27	reporting	reporting	NOUN
easat-2029	139	28	.	.	PUNCT
easat-2029	140	1	hence	hence	ADV
easat-2029	140	2	,	,	PUNCT
easat-2029	140	3	in	in	ADP
easat-2029	140	4	the	the	DET
easat-2029	140	5	context	context	NOUN
easat-2029	140	6	of	of	ADP
easat-2029	140	7	jordanian	jordanian	ADJ
easat-2029	140	8	companies	company	NOUN
easat-2029	140	9	,	,	PUNCT
easat-2029	140	10	audit	audit	NOUN
easat-2029	140	11	quality	quality	NOUN
easat-2029	140	12	usage	usage	NOUN
easat-2029	140	13	can	can	AUX
easat-2029	140	14	improve	improve	VERB
easat-2029	140	15	their	their	PRON
easat-2029	140	16	integrated	integrated	ADJ
easat-2029	140	17	reporting	reporting	NOUN
easat-2029	140	18	.	.	PUNCT
easat-2029	141	1	as	as	ADP
easat-2029	141	2	a	a	DET
easat-2029	141	3	result	result	NOUN
easat-2029	141	4	,	,	PUNCT
easat-2029	141	5	the	the	DET
easat-2029	141	6	research	research	NOUN
easat-2029	141	7	proposes	propose	VERB
easat-2029	141	8	that	that	SCONJ
easat-2029	141	9	to	to	PART
easat-2029	141	10	increase	increase	VERB
easat-2029	141	11	the	the	DET
easat-2029	141	12	quality	quality	NOUN
easat-2029	141	13	of	of	ADP
easat-2029	141	14	integrated	integrated	ADJ
easat-2029	141	15	reporting	reporting	NOUN
easat-2029	141	16	,	,	PUNCT
easat-2029	141	17	companies	company	NOUN
easat-2029	141	18	use	use	VERB
easat-2029	141	19	highly	highly	ADV
easat-2029	141	20	trained	train	VERB
easat-2029	141	21	and	and	CCONJ
easat-2029	141	22	qualified	qualified	ADJ
easat-2029	141	23	experts	expert	NOUN
easat-2029	141	24	and	and	CCONJ
easat-2029	141	25	auditors	auditor	NOUN
easat-2029	141	26	to	to	PART
easat-2029	141	27	create	create	VERB
easat-2029	141	28	financial	financial	ADJ
easat-2029	141	29	information	information	NOUN
easat-2029	141	30	,	,	PUNCT
easat-2029	141	31	as	as	ADV
easat-2029	141	32	well	well	ADV
easat-2029	141	33	as	as	ADP
easat-2029	141	34	those	those	PRON
easat-2029	141	35	with	with	ADP
easat-2029	141	36	sufficient	sufficient	ADJ
easat-2029	141	37	academic	academic	ADJ
easat-2029	141	38	degrees	degree	NOUN
easat-2029	141	39	.	.	PUNCT
easat-2029	142	1	as	as	ADP
easat-2029	142	2	a	a	DET
easat-2029	142	3	result	result	NOUN
easat-2029	142	4	,	,	PUNCT
easat-2029	142	5	integrated	integrate	VERB
easat-2029	142	6	reporting	reporting	NOUN
easat-2029	142	7	generators	generator	NOUN
easat-2029	142	8	must	must	AUX
easat-2029	142	9	adhere	adhere	VERB
easat-2029	142	10	to	to	ADP
easat-2029	142	11	the	the	DET
easat-2029	142	12	code	code	NOUN
easat-2029	142	13	of	of	ADP
easat-2029	142	14	ethics	ethic	NOUN
easat-2029	142	15	and	and	CCONJ
easat-2029	142	16	be	be	AUX
easat-2029	142	17	able	able	ADJ
easat-2029	142	18	to	to	PART
easat-2029	142	19	comply	comply	VERB
easat-2029	142	20	with	with	ADP
easat-2029	142	21	the	the	DET
easat-2029	142	22	requirements	requirement	NOUN
easat-2029	142	23	of	of	ADP
easat-2029	142	24	the	the	DET
easat-2029	142	25	laws	law	NOUN
easat-2029	142	26	,	,	PUNCT
easat-2029	142	27	regulations	regulation	NOUN
easat-2029	142	28	,	,	PUNCT
easat-2029	142	29	policies	policy	NOUN
easat-2029	142	30	,	,	PUNCT
easat-2029	142	31	and	and	CCONJ
easat-2029	142	32	standards	standard	NOUN
easat-2029	142	33	that	that	PRON
easat-2029	142	34	govern	govern	VERB
easat-2029	142	35	the	the	DET
easat-2029	142	36	preparation	preparation	NOUN
easat-2029	142	37	and	and	CCONJ
easat-2029	142	38	presentation	presentation	NOUN
easat-2029	142	39	of	of	ADP
easat-2029	142	40	accounting	accounting	NOUN
easat-2029	142	41	information	information	NOUN
easat-2029	142	42	related	relate	VERB
easat-2029	142	43	to	to	ADP
easat-2029	142	44	the	the	DET
easat-2029	142	45	performance	performance	NOUN
easat-2029	142	46	of	of	ADP
easat-2029	142	47	these	these	DET
easat-2029	142	48	companies	company	NOUN
easat-2029	142	49	.	.	PUNCT
easat-2029	143	1	copyright	copyright	NOUN
easat-2029	143	2	:	:	PUNCT
easat-2029	143	3	©	©	PROPN
easat-2029	143	4	2024	2024	NUM
easat-2029	143	5	by	by	ADP
easat-2029	143	6	the	the	DET
easat-2029	143	7	authors	author	NOUN
easat-2029	143	8	.	.	PUNCT
easat-2029	144	1	this	this	DET
easat-2029	144	2	article	article	NOUN
easat-2029	144	3	is	be	AUX
easat-2029	144	4	an	an	DET
easat-2029	144	5	open	open	ADJ
easat-2029	144	6	access	access	NOUN
easat-2029	144	7	article	article	NOUN
easat-2029	144	8	distributed	distribute	VERB
easat-2029	144	9	under	under	ADP
easat-2029	144	10	the	the	DET
easat-2029	144	11	terms	term	NOUN
easat-2029	144	12	and	and	CCONJ
easat-2029	144	13	conditions	condition	NOUN
easat-2029	144	14	of	of	ADP
easat-2029	144	15	the	the	DET
easat-2029	144	16	creative	creative	ADJ
easat-2029	144	17	commons	common	NOUN
easat-2029	144	18	attribution	attribution	NOUN
easat-2029	144	19	(	(	PUNCT
easat-2029	144	20	cc	cc	NOUN
easat-2029	144	21	by	by	ADP
easat-2029	144	22	)	)	PUNCT
easat-2029	144	23	license	license	NOUN
easat-2029	144	24	(	(	PUNCT
easat-2029	144	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2029	144	26	)	)	PUNCT
easat-2029	144	27	.	.	PUNCT
easat-2029	145	1	references	reference	NOUN
easat-2029	145	2	[	[	X
easat-2029	145	3	1	1	NUM
easat-2029	145	4	]	]	PUNCT
easat-2029	145	5	ababneh	ababneh	NOUN
easat-2029	145	6	,	,	PUNCT
easat-2029	145	7	a.	a.	PROPN
easat-2029	145	8	m.	m.	PROPN
easat-2029	145	9	d.	d.	PROPN
easat-2029	145	10	,	,	PUNCT
easat-2029	145	11	jarah	jarah	PROPN
easat-2029	145	12	,	,	PUNCT
easat-2029	145	13	b.	b.	PROPN
easat-2029	145	14	a.	a.	PROPN
easat-2029	145	15	f.	f.	PROPN
easat-2029	145	16	,	,	PUNCT
easat-2029	145	17	al	al	PROPN
easat-2029	145	18	-	-	PUNCT
easat-2029	145	19	kharabsheh	kharabsheh	PROPN
easat-2029	145	20	,	,	PUNCT
easat-2029	145	21	a.	a.	PROPN
easat-2029	145	22	,	,	PUNCT
easat-2029	145	23	al	al	PROPN
easat-2029	145	24	-	-	PUNCT
easat-2029	145	25	zaqeba	zaqeba	PROPN
easat-2029	145	26	,	,	PUNCT
easat-2029	145	27	m.	m.	NOUN
easat-2029	145	28	a.	a.	PROPN
easat-2029	145	29	a.	a.	PROPN
easat-2029	145	30	,	,	PUNCT
easat-2029	145	31	&	&	CCONJ
easat-2029	145	32	basheti	basheti	PROPN
easat-2029	145	33	,	,	PUNCT
easat-2029	145	34	i.	i.	PROPN
easat-2029	145	35	(	(	PUNCT
easat-2029	145	36	2024	2024	NUM
easat-2029	145	37	)	)	PUNCT
easat-2029	145	38	.	.	PUNCT
easat-2029	146	1	the	the	DET
easat-2029	146	2	role	role	NOUN
easat-2029	146	3	of	of	ADP
easat-2029	146	4	human	human	ADJ
easat-2029	146	5	resources	resource	NOUN
easat-2029	146	6	management	management	NOUN
easat-2029	146	7	in	in	ADP
easat-2029	146	8	the	the	DET
easat-2029	146	9	development	development	NOUN
easat-2029	146	10	of	of	ADP
easat-2029	146	11	total	total	ADJ
easat-2029	146	12	quality	quality	NOUN
easat-2029	146	13	management	management	NOUN
easat-2029	146	14	in	in	ADP
easat-2029	146	15	the	the	DET
easat-2029	146	16	public	public	ADJ
easat-2029	146	17	and	and	CCONJ
easat-2029	146	18	private	private	ADJ
easat-2029	146	19	sectors	sector	NOUN
easat-2029	146	20	in	in	ADP
easat-2029	146	21	jordan	jordan	PROPN
easat-2029	146	22	.	.	PUNCT
easat-2029	147	1	humanities	humanity	NOUN
easat-2029	147	2	and	and	CCONJ
easat-2029	147	3	social	social	ADJ
easat-2029	147	4	sciences	science	NOUN
easat-2029	147	5	letters	letter	NOUN
easat-2029	147	6	,	,	PUNCT
easat-2029	147	7	12(2	12(2	NUM
easat-2029	147	8	)	)	PUNCT
easat-2029	147	9	,	,	PUNCT
easat-2029	147	10	319	319	NUM
easat-2029	147	11	-	-	SYM
easat-2029	147	12	330	330	NUM
easat-2029	147	13	.	.	PUNCT
easat-2029	148	1	[	[	X
easat-2029	148	2	2	2	NUM
easat-2029	148	3	]	]	SYM
easat-2029	148	4	aburumman	aburumman	NOUN
easat-2029	148	5	,	,	PUNCT
easat-2029	148	6	a.	a.	NOUN
easat-2029	148	7	(	(	PUNCT
easat-2029	148	8	2022	2022	NUM
easat-2029	148	9	)	)	PUNCT
easat-2029	148	10	.	.	PUNCT
easat-2029	149	1	protecting	protect	VERB
easat-2029	149	2	the	the	DET
easat-2029	149	3	patent	patent	NOUN
easat-2029	149	4	in	in	ADP
easat-2029	149	5	accordance	accordance	NOUN
easat-2029	149	6	with	with	ADP
easat-2029	149	7	the	the	DET
easat-2029	149	8	patent	patent	NOUN
easat-2029	149	9	cooperation	cooperation	NOUN
easat-2029	149	10	treaty	treaty	NOUN
easat-2029	149	11	(	(	PUNCT
easat-2029	149	12	pct	pct	NOUN
easat-2029	149	13	)	)	PUNCT
easat-2029	149	14	,	,	PUNCT
easat-2029	149	15	advantages	advantage	NOUN
easat-2029	149	16	and	and	CCONJ
easat-2029	149	17	procedures	procedure	NOUN
easat-2029	149	18	according	accord	VERB
easat-2029	149	19	to	to	ADP
easat-2029	149	20	jordanian	jordanian	ADJ
easat-2029	149	21	law	law	NOUN
easat-2029	149	22	and	and	CCONJ
easat-2029	149	23	international	international	ADJ
easat-2029	149	24	agreements	agreement	NOUN
easat-2029	149	25	a	a	DET
easat-2029	149	26	comparative	comparative	ADJ
easat-2029	149	27	study	study	NOUN
easat-2029	149	28	.	.	PUNCT
easat-2029	150	1	the	the	DET
easat-2029	150	2	jordanian	jordanian	ADJ
easat-2029	150	3	journal	journal	NOUN
easat-2029	150	4	of	of	ADP
easat-2029	150	5	law	law	NOUN
easat-2029	150	6	and	and	CCONJ
easat-2029	150	7	political	political	ADJ
easat-2029	150	8	science	science	NOUN
easat-2029	150	9	,	,	PUNCT
easat-2029	150	10	14(2	14(2	NUM
easat-2029	150	11	)	)	PUNCT
easat-2029	150	12	.	.	PUNCT
easat-2029	151	1	https://doi.org/10.35682/jjlps.v14i2.445	https://doi.org/10.35682/jjlps.v14i2.445	PROPN
easat-2029	151	2	.	.	PUNCT
easat-2029	152	1	[	[	X
easat-2029	152	2	3	3	NUM
easat-2029	152	3	]	]	X
easat-2029	152	4	adewinmisi	adewinmisi	ADJ
easat-2029	152	5	,	,	PUNCT
easat-2029	152	6	g.	g.	PROPN
easat-2029	152	7	o.	o.	PROPN
easat-2029	152	8	,	,	PUNCT
easat-2029	152	9	ahmed	ahmed	PROPN
easat-2029	152	10	,	,	PUNCT
easat-2029	152	11	m.	m.	NOUN
easat-2029	152	12	,	,	PUNCT
easat-2029	152	13	&	&	CCONJ
easat-2029	152	14	yahaya	yahaya	PROPN
easat-2029	152	15	,	,	PUNCT
easat-2029	152	16	o.	o.	NOUN
easat-2029	152	17	a.	a.	NOUN
easat-2029	152	18	(	(	PUNCT
easat-2029	152	19	2022	2022	NUM
easat-2029	152	20	)	)	PUNCT
easat-2029	152	21	.	.	PUNCT
easat-2029	153	1	audit	audit	NOUN
easat-2029	153	2	committee	committee	NOUN
easat-2029	153	3	independence	independence	NOUN
easat-2029	153	4	and	and	CCONJ
easat-2029	153	5	audit	audit	NOUN
easat-2029	153	6	quality	quality	NOUN
easat-2029	153	7	of	of	ADP
easat-2029	153	8	nigeria	nigeria	PROPN
easat-2029	153	9	listed	list	VERB
easat-2029	153	10	deposit	deposit	NOUN
easat-2029	153	11	money	money	NOUN
easat-2029	153	12	banks	bank	NOUN
easat-2029	153	13	.	.	PUNCT
easat-2029	154	1	tsu	tsu	PROPN
easat-2029	154	2	-	-	PUNCT
easat-2029	154	3	international	international	ADJ
easat-2029	154	4	journal	journal	NOUN
easat-2029	154	5	of	of	ADP
easat-2029	154	6	accounting	accounting	NOUN
easat-2029	154	7	and	and	CCONJ
easat-2029	154	8	finance	finance	NOUN
easat-2029	154	9	,	,	PUNCT
easat-2029	154	10	1(3	1(3	NUM
easat-2029	154	11	)	)	PUNCT
easat-2029	154	12	,	,	PUNCT
easat-2029	154	13	16	16	NUM
easat-2029	154	14	-	-	SYM
easat-2029	154	15	26	26	NUM
easat-2029	154	16	.	.	PUNCT
easat-2029	155	1	[	[	X
easat-2029	155	2	4	4	NUM
easat-2029	155	3	]	]	SYM
easat-2029	155	4	agustina	agustina	PROPN
easat-2029	155	5	,	,	PUNCT
easat-2029	155	6	f.	f.	PROPN
easat-2029	155	7	,	,	PUNCT
easat-2029	155	8	nurkholis	nurkholi	NOUN
easat-2029	155	9	,	,	PUNCT
easat-2029	155	10	n.	n.	NOUN
easat-2029	155	11	,	,	PUNCT
easat-2029	155	12	&	&	CCONJ
easat-2029	155	13	rusydi	rusydi	VERB
easat-2029	155	14	,	,	PUNCT
easat-2029	155	15	m.	m.	NOUN
easat-2029	155	16	(	(	PUNCT
easat-2029	155	17	2021	2021	NUM
easat-2029	155	18	)	)	PUNCT
easat-2029	155	19	.	.	PUNCT
easat-2029	156	1	auditors	auditor	NOUN
easat-2029	156	2	’	’	PART
easat-2029	156	3	professional	professional	ADJ
easat-2029	156	4	skepticism	skepticism	NOUN
easat-2029	156	5	and	and	CCONJ
easat-2029	156	6	fraud	fraud	NOUN
easat-2029	156	7	detection	detection	NOUN
easat-2029	156	8	.	.	PUNCT
easat-2029	157	1	international	international	ADJ
easat-2029	157	2	journal	journal	PROPN
easat-2029	157	3	of	of	ADP
easat-2029	157	4	research	research	NOUN
easat-2029	157	5	in	in	ADP
easat-2029	157	6	business	business	NOUN
easat-2029	157	7	and	and	CCONJ
easat-2029	157	8	social	social	ADJ
easat-2029	157	9	science	science	NOUN
easat-2029	157	10	,	,	PUNCT
easat-2029	157	11	10(4	10(4	NUM
easat-2029	157	12	)	)	PUNCT
easat-2029	157	13	,	,	PUNCT
easat-2029	157	14	275	275	NUM
easat-2029	157	15	-	-	SYM
easat-2029	157	16	287	287	NUM
easat-2029	157	17	.	.	PUNCT
easat-2029	158	1	[	[	X
easat-2029	158	2	5	5	NUM
easat-2029	158	3	]	]	PUNCT
easat-2029	158	4	ahmed	ahmed	PROPN
easat-2029	158	5	,	,	PUNCT
easat-2029	158	6	a.	a.	PROPN
easat-2029	158	7	,	,	PUNCT
easat-2029	158	8	abubakar	abubakar	PROPN
easat-2029	158	9	,	,	PUNCT
easat-2029	158	10	n.	n.	PROPN
easat-2029	158	11	,	,	PUNCT
easat-2029	158	12	abd	abd	PROPN
easat-2029	158	13	-	-	PUNCT
easat-2029	158	14	mutalib	mutalib	PROPN
easat-2029	158	15	,	,	PUNCT
easat-2029	158	16	h.	h.	PROPN
easat-2029	158	17	,	,	PUNCT
easat-2029	158	18	&	&	CCONJ
easat-2029	158	19	hassan	hassan	PROPN
easat-2029	158	20	,	,	PUNCT
easat-2029	158	21	n.	n.	PROPN
easat-2029	158	22	l.	l.	PROPN
easat-2029	158	23	(	(	PUNCT
easat-2029	158	24	2024	2024	NUM
easat-2029	158	25	)	)	PUNCT
easat-2029	158	26	.	.	PUNCT
easat-2029	159	1	does	do	AUX
easat-2029	159	2	audit	audit	VERB
easat-2029	159	3	quality	quality	NOUN
easat-2029	159	4	affect	affect	VERB
easat-2029	159	5	integrated	integrate	VERB
easat-2029	159	6	reporting	reporting	NOUN
easat-2029	159	7	quality	quality	NOUN
easat-2029	159	8	?	?	PUNCT
easat-2029	160	1	evidence	evidence	NOUN
easat-2029	160	2	from	from	ADP
easat-2029	160	3	south	south	PROPN
easat-2029	160	4	africa	africa	PROPN
easat-2029	160	5	.	.	PUNCT
easat-2029	161	1	global	global	ADJ
easat-2029	161	2	business	business	PROPN
easat-2029	161	3	and	and	CCONJ
easat-2029	161	4	economics	economic	NOUN
easat-2029	161	5	review	review	PROPN
easat-2029	161	6	,	,	PUNCT
easat-2029	161	7	30(3	30(3	NUM
easat-2029	161	8	)	)	PUNCT
easat-2029	161	9	,	,	PUNCT
easat-2029	161	10	311	311	NUM
easat-2029	161	11	-	-	SYM
easat-2029	161	12	328	328	NUM
easat-2029	161	13	.	.	PUNCT
easat-2029	162	1	[	[	X
easat-2029	162	2	6	6	NUM
easat-2029	162	3	]	]	PUNCT
easat-2029	162	4	al	al	PROPN
easat-2029	162	5	zobi	zobi	PROPN
easat-2029	162	6	,	,	PUNCT
easat-2029	162	7	m.	m.	NOUN
easat-2029	162	8	t.	t.	PROPN
easat-2029	162	9	k.	k.	PROPN
easat-2029	162	10	,	,	PUNCT
easat-2029	162	11	&	&	CCONJ
easat-2029	162	12	jarah	jarah	PROPN
easat-2029	162	13	,	,	PUNCT
easat-2029	162	14	b.	b.	PROPN
easat-2029	162	15	a.	a.	PROPN
easat-2029	162	16	f.	f.	PROPN
easat-2029	162	17	(	(	PUNCT
easat-2029	162	18	2023	2023	NUM
easat-2029	162	19	)	)	PUNCT
easat-2029	162	20	.	.	PUNCT
easat-2029	163	1	the	the	DET
easat-2029	163	2	role	role	NOUN
easat-2029	163	3	of	of	ADP
easat-2029	163	4	internal	internal	ADJ
easat-2029	163	5	auditing	auditing	NOUN
easat-2029	163	6	in	in	ADP
easat-2029	163	7	improving	improve	VERB
easat-2029	163	8	the	the	DET
easat-2029	163	9	accounting	accounting	NOUN
easat-2029	163	10	information	information	NOUN
easat-2029	163	11	system	system	NOUN
easat-2029	163	12	in	in	ADP
easat-2029	163	13	jordanian	jordanian	ADJ
easat-2029	163	14	banks	bank	NOUN
easat-2029	163	15	by	by	ADP
easat-2029	163	16	using	use	VERB
easat-2029	163	17	organizational	organizational	ADJ
easat-2029	163	18	commitment	commitment	NOUN
easat-2029	163	19	as	as	ADP
easat-2029	163	20	a	a	DET
easat-2029	163	21	mediator	mediator	NOUN
easat-2029	163	22	.	.	PUNCT
easat-2029	164	1	risks	risk	NOUN
easat-2029	164	2	,	,	PUNCT
easat-2029	164	3	11(9	11(9	PROPN
easat-2029	164	4	)	)	PUNCT
easat-2029	164	5	,	,	PUNCT
easat-2029	164	6	153	153	NUM
easat-2029	164	7	.	.	PUNCT
easat-2029	165	1	[	[	X
easat-2029	165	2	7	7	NUM
easat-2029	165	3	]	]	PUNCT
easat-2029	165	4	alahmed	alahmed	ADJ
easat-2029	165	5	,	,	PUNCT
easat-2029	165	6	m.	m.	NOUN
easat-2029	165	7	a.	a.	PROPN
easat-2029	165	8	,	,	PUNCT
easat-2029	165	9	alasfour	alasfour	NOUN
easat-2029	165	10	,	,	PUNCT
easat-2029	165	11	m.	m.	NOUN
easat-2029	165	12	g.	g.	PROPN
easat-2029	165	13	,	,	PUNCT
easat-2029	165	14	&	&	CCONJ
easat-2029	165	15	salifu	salifu	PROPN
easat-2029	165	16	,	,	PUNCT
easat-2029	165	17	e.	e.	PROPN
easat-2029	165	18	(	(	PUNCT
easat-2029	165	19	2023	2023	NUM
easat-2029	165	20	)	)	PUNCT
easat-2029	165	21	.	.	PUNCT
easat-2029	166	1	users	user	NOUN
easat-2029	166	2	’	’	PART
easat-2029	166	3	informativity	informativity	NOUN
easat-2029	166	4	and	and	CCONJ
easat-2029	166	5	effective	effective	ADJ
easat-2029	166	6	communication	communication	NOUN
easat-2029	166	7	:	:	PUNCT
easat-2029	166	8	the	the	DET
easat-2029	166	9	banking	banking	NOUN
easat-2029	166	10	field	field	NOUN
easat-2029	166	11	in	in	ADP
easat-2029	166	12	kuwait	kuwait	PROPN
easat-2029	166	13	.	.	PUNCT
easat-2029	167	1	arab	arab	PROPN
easat-2029	167	2	journal	journal	PROPN
easat-2029	167	3	of	of	ADP
easat-2029	167	4	administrative	administrative	ADJ
easat-2029	167	5	sciences	sciences	PROPN
easat-2029	167	6	,	,	PUNCT
easat-2029	167	7	30(1	30(1	NUM
easat-2029	167	8	)	)	PUNCT
easat-2029	167	9	,	,	PUNCT
easat-2029	167	10	221	221	NUM
easat-2029	167	11	-	-	SYM
easat-2029	167	12	260	260	NUM
easat-2029	167	13	.	.	PUNCT
easat-2029	168	1	[	[	X
easat-2029	168	2	8	8	NUM
easat-2029	168	3	]	]	X
easat-2029	168	4	al	al	PROPN
easat-2029	168	5	-	-	PUNCT
easat-2029	168	6	ani	ani	PROPN
easat-2029	168	7	,	,	PUNCT
easat-2029	168	8	m.	m.	NOUN
easat-2029	168	9	,	,	PUNCT
easat-2029	168	10	al	al	PROPN
easat-2029	168	11	-	-	PUNCT
easat-2029	168	12	shayea	shayea	PROPN
easat-2029	168	13	,	,	PUNCT
easat-2029	168	14	q.	q.	NOUN
easat-2029	168	15	,	,	PUNCT
easat-2029	168	16	alshehadeh	alshehadeh	PROPN
easat-2029	168	17	,	,	PUNCT
easat-2029	168	18	a.r	a.r	PROPN
easat-2029	168	19	.	.	PROPN
easat-2029	168	20	,	,	PUNCT
easat-2029	168	21	bagustari	bagustari	NOUN
easat-2029	168	22	,	,	PUNCT
easat-2029	168	23	b.a	b.a	PROPN
easat-2029	168	24	.	.	PROPN
easat-2029	168	25	,	,	PUNCT
easat-2029	168	26	al	al	PROPN
easat-2029	168	27	-	-	PUNCT
easat-2029	168	28	khawaja	khawaja	PROPN
easat-2029	168	29	,	,	PUNCT
easat-2029	168	30	h.a	h.a	PROPN
easat-2029	168	31	.	.	PROPN
easat-2029	168	32	,	,	PUNCT
easat-2029	168	33	(	(	PUNCT
easat-2029	168	34	2024	2024	NUM
easat-2029	168	35	)	)	PUNCT
easat-2029	168	36	.	.	PUNCT
easat-2029	169	1	creating	create	VERB
easat-2029	169	2	visual	visual	ADJ
easat-2029	169	3	knowledge	knowledge	NOUN
easat-2029	169	4	representation	representation	NOUN
easat-2029	169	5	based	base	VERB
easat-2029	169	6	on	on	ADP
easat-2029	169	7	data	datum	NOUN
easat-2029	169	8	mining	mining	NOUN
easat-2029	169	9	in	in	ADP
easat-2029	169	10	educational	educational	ADJ
easat-2029	169	11	jordanian	jordanian	ADJ
easat-2029	169	12	databases	database	NOUN
easat-2029	169	13	.	.	PUNCT
easat-2029	170	1	international	international	ADJ
easat-2029	170	2	journal	journal	NOUN
easat-2029	170	3	of	of	ADP
easat-2029	170	4	advances	advance	NOUN
easat-2029	170	5	in	in	ADP
easat-2029	170	6	soft	soft	ADJ
easat-2029	170	7	computing	computing	NOUN
easat-2029	170	8	and	and	CCONJ
easat-2029	170	9	its	its	PRON
easat-2029	170	10	applications	application	NOUN
easat-2029	170	11	,	,	PUNCT
easat-2029	170	12	16(1	16(1	NUM
easat-2029	170	13	)	)	PUNCT
easat-2029	170	14	,	,	PUNCT
easat-2029	170	15	pp	pp	ADP
easat-2029	170	16	.	.	PUNCT
easat-2029	171	1	155–168	155–168	NUM
easat-2029	171	2	[	[	SYM
easat-2029	171	3	9	9	NUM
easat-2029	171	4	]	]	X
easat-2029	171	5	al	al	PROPN
easat-2029	171	6	-	-	PUNCT
easat-2029	171	7	asedat	asedat	PROPN
easat-2029	171	8	,	,	PUNCT
easat-2029	171	9	e.	e.	PROPN
easat-2029	171	10	,	,	PUNCT
easat-2029	171	11	&	&	CCONJ
easat-2029	171	12	abumalik	abumalik	PROPN
easat-2029	171	13	,	,	PUNCT
easat-2029	171	14	t.	t.	PROPN
easat-2029	171	15	(	(	PUNCT
easat-2029	171	16	2023	2023	NUM
easat-2029	171	17	)	)	PUNCT
easat-2029	171	18	.	.	PUNCT
easat-2029	172	1	impact	impact	NOUN
easat-2029	172	2	of	of	ADP
easat-2029	172	3	risk	risk	NOUN
easat-2029	172	4	management	management	NOUN
easat-2029	172	5	on	on	ADP
easat-2029	172	6	selectivity	selectivity	NOUN
easat-2029	172	7	in	in	ADP
easat-2029	172	8	customs	custom	NOUN
easat-2029	172	9	clearance	clearance	NOUN
easat-2029	172	10	.	.	PUNCT
easat-2029	173	1	the	the	DET
easat-2029	173	2	jordanian	jordanian	ADJ
easat-2029	173	3	journal	journal	NOUN
easat-2029	173	4	of	of	ADP
easat-2029	173	5	law	law	NOUN
easat-2029	173	6	and	and	CCONJ
easat-2029	173	7	political	political	ADJ
easat-2029	173	8	science	science	NOUN
easat-2029	173	9	,	,	PUNCT
easat-2029	173	10	15(2	15(2	NUM
easat-2029	173	11	)	)	PUNCT
easat-2029	173	12	.	.	PUNCT
easat-2029	174	1	https://doi.org/10.35682/jjlps.v15i2.465	https://doi.org/10.35682/jjlps.v15i2.465	NOUN
easat-2029	174	2	.	.	PUNCT
easat-2029	175	1	[	[	X
easat-2029	175	2	10	10	NUM
easat-2029	175	3	]	]	X
easat-2029	175	4	alazmi	alazmi	NOUN
easat-2029	175	5	,	,	PUNCT
easat-2029	175	6	h.	h.	PROPN
easat-2029	175	7	,	,	PUNCT
easat-2029	175	8	&	&	CCONJ
easat-2029	175	9	alemtairy	alemtairy	PROPN
easat-2029	175	10	,	,	PUNCT
easat-2029	175	11	g.h	g.h	PROPN
easat-2029	175	12	.	.	PROPN
easat-2029	175	13	(	(	PUNCT
easat-2029	175	14	2024	2024	NUM
easat-2029	175	15	)	)	PUNCT
easat-2029	175	16	.	.	PUNCT
easat-2029	176	1	the	the	DET
easat-2029	176	2	development	development	NOUN
easat-2029	176	3	of	of	ADP
easat-2029	176	4	instructional	instructional	ADJ
easat-2029	176	5	considerations	consideration	NOUN
easat-2029	176	6	for	for	ADP
easat-2029	176	7	using	use	VERB
easat-2029	176	8	augmented	augment	VERB
easat-2029	176	9	reality	reality	NOUN
easat-2029	176	10	(	(	PUNCT
easat-2029	176	11	ar	ar	NOUN
easat-2029	176	12	)	)	PUNCT
easat-2029	176	13	in	in	ADP
easat-2029	176	14	light	light	NOUN
easat-2029	176	15	of	of	ADP
easat-2029	176	16	the	the	DET
easat-2029	176	17	principles	principle	NOUN
easat-2029	176	18	of	of	ADP
easat-2029	176	19	constructivism	constructivism	NOUN
easat-2029	176	20	learning	learn	VERB
easat-2029	176	21	theory	theory	NOUN
easat-2029	176	22	in	in	ADP
easat-2029	176	23	social	social	ADJ
easat-2029	176	24	studies	study	NOUN
easat-2029	176	25	classrooms	classroom	NOUN
easat-2029	176	26	.	.	PUNCT
easat-2029	177	1	journal	journal	NOUN
easat-2029	177	2	of	of	ADP
easat-2029	177	3	education	education	PROPN
easat-2029	177	4	/	/	SYM
easat-2029	177	5	al	al	PROPN
easat-2029	177	6	mejlh	mejlh	PROPN
easat-2029	177	7	altrbwyh	altrbwyh	PROPN
easat-2029	177	8	,	,	PUNCT
easat-2029	177	9	38(151	38(151	NOUN
easat-2029	177	10	)	)	PUNCT
easat-2029	177	11	,	,	PUNCT
easat-2029	177	12	15	15	NUM
easat-2029	177	13	-	-	SYM
easat-2029	177	14	46	46	NUM
easat-2029	177	15	.	.	PUNCT
easat-2029	178	1	[	[	X
easat-2029	178	2	11	11	NUM
easat-2029	178	3	]	]	X
easat-2029	178	4	alazzam	alazzam	PROPN
easat-2029	178	5	,	,	PUNCT
easat-2029	178	6	f.	f.	PROPN
easat-2029	178	7	a.	a.	PROPN
easat-2029	178	8	f.	f.	PROPN
easat-2029	178	9	(	(	PUNCT
easat-2029	178	10	2024	2024	NUM
easat-2029	178	11	)	)	PUNCT
easat-2029	178	12	.	.	PUNCT
easat-2029	179	1	historical	historical	ADJ
easat-2029	179	2	development	development	NOUN
easat-2029	179	3	of	of	ADP
easat-2029	179	4	legal	legal	ADJ
easat-2029	179	5	regulation	regulation	NOUN
easat-2029	179	6	in	in	ADP
easat-2029	179	7	the	the	DET
easat-2029	179	8	business	business	NOUN
easat-2029	179	9	sector	sector	NOUN
easat-2029	179	10	in	in	ADP
easat-2029	179	11	the	the	DET
easat-2029	179	12	middle	middle	PROPN
easat-2029	179	13	east	east	PROPN
easat-2029	179	14	,	,	PUNCT
easat-2029	179	15	in	in	ADP
easat-2029	179	16	the	the	DET
easat-2029	179	17	period	period	NOUN
easat-2029	179	18	:	:	PUNCT
easat-2029	179	19	1950	1950	NUM
easat-2029	179	20	-	-	SYM
easat-2029	179	21	1999	1999	NUM
easat-2029	179	22	.	.	PUNCT
easat-2029	180	1	clío	clío	PROPN
easat-2029	180	2	.	.	PROPN
easat-2029	180	3	revista	revista	PROPN
easat-2029	180	4	de	de	PROPN
easat-2029	180	5	historia	historia	PROPN
easat-2029	180	6	,	,	PUNCT
easat-2029	180	7	ciencias	ciencias	PROPN
easat-2029	180	8	humanas	humanas	PROPN
easat-2029	180	9	y	y	PROPN
easat-2029	180	10	pensamiento	pensamiento	PROPN
easat-2029	180	11	crítico	crítico	PROPN
easat-2029	180	12	.	.	PUNCT
easat-2029	180	13	,	,	PUNCT
easat-2029	180	14	(	(	PUNCT
easat-2029	180	15	8)	8)	NUM
easat-2029	180	16	,	,	PUNCT
easat-2029	180	17	17	17	NUM
easat-2029	180	18	-	-	SYM
easat-2029	180	19	32	32	NUM
easat-2029	180	20	.	.	PUNCT
easat-2029	181	1	[	[	X
easat-2029	181	2	12	12	NUM
easat-2029	181	3	]	]	X
easat-2029	181	4	alazzam	alazzam	PROPN
easat-2029	181	5	,	,	PUNCT
easat-2029	181	6	f.	f.	PROPN
easat-2029	181	7	a.	a.	PROPN
easat-2029	181	8	f.	f.	PROPN
easat-2029	181	9	,	,	PUNCT
easat-2029	181	10	krupa	krupa	PROPN
easat-2029	181	11	,	,	PUNCT
easat-2029	181	12	o.	o.	PROPN
easat-2029	181	13	,	,	PUNCT
easat-2029	181	14	zaichenko	zaichenko	PROPN
easat-2029	181	15	,	,	PUNCT
easat-2029	181	16	v.	v.	ADV
easat-2029	181	17	,	,	PUNCT
easat-2029	181	18	liubokhynets	liubokhynet	NOUN
easat-2029	181	19	,	,	PUNCT
easat-2029	181	20	l.	l.	PROPN
easat-2029	181	21	,	,	PUNCT
easat-2029	181	22	&	&	CCONJ
easat-2029	181	23	dyndyn	dyndyn	NOUN
easat-2029	181	24	,	,	PUNCT
easat-2029	181	25	v.	v.	CCONJ
easat-2029	181	26	(	(	PUNCT
easat-2029	181	27	2024b	2024b	NUM
easat-2029	181	28	)	)	PUNCT
easat-2029	181	29	.	.	PUNCT
easat-2029	182	1	methodological	methodological	ADJ
easat-2029	182	2	approach	approach	NOUN
easat-2029	182	3	to	to	ADP
easat-2029	182	4	the	the	DET
easat-2029	182	5	assessment	assessment	NOUN
easat-2029	182	6	of	of	ADP
easat-2029	182	7	international	international	ADJ
easat-2029	182	8	logistics	logistic	NOUN
easat-2029	182	9	management	management	NOUN
easat-2029	182	10	in	in	ADP
easat-2029	182	11	recreational	recreational	ADJ
easat-2029	182	12	enterprises	enterprise	NOUN
easat-2029	182	13	:	:	PUNCT
easat-2029	182	14	the	the	DET
easat-2029	182	15	impact	impact	NOUN
easat-2029	182	16	of	of	ADP
easat-2029	182	17	risks	risk	NOUN
easat-2029	182	18	on	on	ADP
easat-2029	182	19	financial	financial	ADJ
easat-2029	182	20	security	security	NOUN
easat-2029	182	21	.	.	PUNCT
easat-2029	183	1	financial	financial	ADJ
easat-2029	183	2	and	and	CCONJ
easat-2029	183	3	credit	credit	NOUN
easat-2029	183	4	activity	activity	NOUN
easat-2029	183	5	problems	problem	NOUN
easat-2029	183	6	of	of	ADP
easat-2029	183	7	theory	theory	NOUN
easat-2029	183	8	and	and	CCONJ
easat-2029	183	9	practice	practice	NOUN
easat-2029	183	10	,	,	PUNCT
easat-2029	183	11	4(57	4(57	NUM
easat-2029	183	12	)	)	PUNCT
easat-2029	183	13	,	,	PUNCT
easat-2029	183	14	207–217	207–217	NUM
easat-2029	183	15	.	.	PUNCT
easat-2029	184	1	https://doi.org/10.55643/fcaptp.4.57.2024.4467	https://doi.org/10.55643/fcaptp.4.57.2024.4467	NOUN
easat-2029	184	2	.	.	PUNCT
easat-2029	185	1	[	[	X
easat-2029	185	2	13	13	NUM
easat-2029	185	3	]	]	SYM
easat-2029	185	4	alazzam	alazzam	PROPN
easat-2029	185	5	,	,	PUNCT
easat-2029	185	6	f.	f.	PROPN
easat-2029	185	7	a.	a.	PROPN
easat-2029	185	8	f.	f.	PROPN
easat-2029	185	9	,	,	PUNCT
easat-2029	185	10	liubokhynets	liubokhynet	NOUN
easat-2029	185	11	,	,	PUNCT
easat-2029	185	12	l.	l.	PROPN
easat-2029	185	13	,	,	PUNCT
easat-2029	185	14	kirichenko	kirichenko	PROPN
easat-2029	185	15	,	,	PUNCT
easat-2029	185	16	o.	o.	PROPN
easat-2029	185	17	,	,	PUNCT
easat-2029	185	18	struk	struk	PROPN
easat-2029	185	19	,	,	PUNCT
easat-2029	185	20	n.	n.	NOUN
easat-2029	185	21	,	,	PUNCT
easat-2029	185	22	&	&	CCONJ
easat-2029	185	23	bosak	bosak	VERB
easat-2029	185	24	,	,	PUNCT
easat-2029	185	25	a.	a.	NOUN
easat-2029	185	26	(	(	PUNCT
easat-2029	185	27	2023	2023	NUM
easat-2029	185	28	)	)	PUNCT
easat-2029	185	29	.	.	PUNCT
easat-2029	186	1	evaluating	evaluate	VERB
easat-2029	186	2	the	the	DET
easat-2029	186	3	impact	impact	NOUN
easat-2029	186	4	of	of	ADP
easat-2029	186	5	transport	transport	NOUN
easat-2029	186	6	and	and	CCONJ
easat-2029	186	7	logistics	logistic	NOUN
easat-2029	186	8	potential	potential	NOUN
easat-2029	186	9	on	on	ADP
easat-2029	186	10	international	international	ADJ
easat-2029	186	11	trade	trade	NOUN
easat-2029	186	12	.	.	PUNCT
easat-2029	187	1	international	international	ADJ
easat-2029	187	2	journal	journal	PROPN
easat-2029	187	3	of	of	ADP
easat-2029	187	4	transport	transport	NOUN
easat-2029	187	5	development	development	NOUN
easat-2029	187	6	and	and	CCONJ
easat-2029	187	7	integration	integration	NOUN
easat-2029	187	8	,	,	PUNCT
easat-2029	187	9	7(4	7(4	NUM
easat-2029	187	10	)	)	PUNCT
easat-2029	187	11	.	.	PUNCT
easat-2029	188	1	[	[	X
easat-2029	188	2	14	14	NUM
easat-2029	188	3	]	]	X
easat-2029	188	4	alazzam	alazzam	PROPN
easat-2029	188	5	,	,	PUNCT
easat-2029	188	6	f.	f.	PROPN
easat-2029	188	7	a.	a.	PROPN
easat-2029	188	8	f.	f.	PROPN
easat-2029	188	9	,	,	PUNCT
easat-2029	188	10	safronska	safronska	PROPN
easat-2029	188	11	,	,	PUNCT
easat-2029	188	12	i.	i.	PROPN
easat-2029	188	13	,	,	PUNCT
easat-2029	188	14	rodchenko	rodchenko	PROPN
easat-2029	188	15	,	,	PUNCT
easat-2029	188	16	s.	s.	PROPN
easat-2029	188	17	,	,	PUNCT
easat-2029	188	18	kornieieva	kornieieva	PROPN
easat-2029	188	19	,	,	PUNCT
easat-2029	188	20	t.	t.	PROPN
easat-2029	188	21	,	,	PUNCT
easat-2029	188	22	zaiarniuk	zaiarniuk	PROPN
easat-2029	188	23	,	,	PUNCT
easat-2029	188	24	o.	o.	PROPN
easat-2029	188	25	,	,	PUNCT
easat-2029	188	26	&	&	CCONJ
easat-2029	188	27	kushnir	kushnir	PROPN
easat-2029	188	28	,	,	PUNCT
easat-2029	188	29	y.	y.	PROPN
easat-2029	188	30	(	(	PUNCT
easat-2029	188	31	2024a	2024a	NUM
easat-2029	188	32	)	)	PUNCT
easat-2029	188	33	.	.	PUNCT
easat-2029	189	1	re	re	NOUN
easat-2029	189	2	-	-	VERB
easat-2029	189	3	engineering	engineering	NOUN
easat-2029	189	4	of	of	ADP
easat-2029	189	5	business	business	NOUN
easat-2029	189	6	processes	process	NOUN
easat-2029	189	7	of	of	ADP
easat-2029	189	8	machine	machine	NOUN
easat-2029	189	9	-	-	PUNCT
easat-2029	189	10	building	building	NOUN
easat-2029	189	11	enterprises	enterprise	NOUN
easat-2029	189	12	:	:	PUNCT
easat-2029	189	13	increasing	increase	VERB
easat-2029	189	14	the	the	DET
easat-2029	189	15	efficiency	efficiency	NOUN
easat-2029	189	16	of	of	ADP
easat-2029	189	17	commercial	commercial	ADJ
easat-2029	189	18	activities	activity	NOUN
easat-2029	189	19	.	.	PUNCT
easat-2029	190	1	financial	financial	ADJ
easat-2029	190	2	and	and	CCONJ
easat-2029	190	3	credit	credit	NOUN
easat-2029	190	4	activity	activity	NOUN
easat-2029	190	5	problems	problem	NOUN
easat-2029	190	6	of	of	ADP
easat-2029	190	7	theory	theory	NOUN
easat-2029	190	8	and	and	CCONJ
easat-2029	190	9	practice	practice	NOUN
easat-2029	190	10	,	,	PUNCT
easat-2029	190	11	1(54	1(54	NUM
easat-2029	190	12	)	)	PUNCT
easat-2029	190	13	,	,	PUNCT
easat-2029	190	14	440–450	440–450	NUM
easat-2029	190	15	.	.	PUNCT
easat-2029	190	16	https://doi.org/10.55643/fcaptp.1.54.2024.4275	https://doi.org/10.55643/fcaptp.1.54.2024.4275	NUM
easat-2029	190	17	.	.	PUNCT
easat-2029	191	1	[	[	X
easat-2029	191	2	15	15	NUM
easat-2029	191	3	]	]	X
easat-2029	191	4	al	al	PROPN
easat-2029	191	5	-	-	PUNCT
easat-2029	191	6	hababseh	hababseh	PROPN
easat-2029	191	7	,	,	PUNCT
easat-2029	191	8	w.	w.	PROPN
easat-2029	191	9	(	(	PUNCT
easat-2029	191	10	2024	2024	NUM
easat-2029	191	11	)	)	PUNCT
easat-2029	191	12	.	.	PUNCT
easat-2029	192	1	the	the	DET
easat-2029	192	2	legal	legal	ADJ
easat-2029	192	3	regulation	regulation	NOUN
easat-2029	192	4	of	of	ADP
easat-2029	192	5	the	the	DET
easat-2029	192	6	service	service	NOUN
easat-2029	192	7	certificate	certificate	NOUN
easat-2029	192	8	in	in	ADP
easat-2029	192	9	the	the	DET
easat-2029	192	10	jordanian	jordanian	ADJ
easat-2029	192	11	labor	labor	NOUN
easat-2029	192	12	law	law	NOUN
easat-2029	192	13	:	:	PUNCT
easat-2029	192	14	a	a	DET
easat-2029	192	15	comparative	comparative	ADJ
easat-2029	192	16	study	study	NOUN
easat-2029	192	17	.	.	PUNCT
easat-2029	193	1	the	the	DET
easat-2029	193	2	jordanian	jordanian	ADJ
easat-2029	193	3	journal	journal	NOUN
easat-2029	193	4	of	of	ADP
easat-2029	193	5	law	law	NOUN
easat-2029	193	6	and	and	CCONJ
easat-2029	193	7	political	political	ADJ
easat-2029	193	8	science	science	NOUN
easat-2029	193	9	,	,	PUNCT
easat-2029	193	10	16(2	16(2	NUM
easat-2029	193	11	)	)	PUNCT
easat-2029	193	12	.	.	PUNCT
easat-2029	194	1	https://doi.org/10.35682/jjlps.v16i2.615	https://doi.org/10.35682/jjlps.v16i2.615	NOUN
easat-2029	194	2	.	.	PUNCT
easat-2029	195	1	[	[	X
easat-2029	195	2	16	16	NUM
easat-2029	195	3	]	]	X
easat-2029	195	4	alharasis	alharasis	NOUN
easat-2029	195	5	,	,	PUNCT
easat-2029	195	6	e.	e.	PROPN
easat-2029	195	7	e.	e.	PROPN
easat-2029	195	8	,	,	PUNCT
easat-2029	195	9	alidarous	alidarous	ADJ
easat-2029	195	10	,	,	PUNCT
easat-2029	195	11	m.	m.	NOUN
easat-2029	195	12	,	,	PUNCT
easat-2029	195	13	&	&	CCONJ
easat-2029	195	14	jamaani	jamaani	PROPN
easat-2029	195	15	,	,	PUNCT
easat-2029	195	16	f.	f.	PROPN
easat-2029	195	17	(	(	PUNCT
easat-2029	195	18	2023	2023	NUM
easat-2029	195	19	)	)	PUNCT
easat-2029	195	20	.	.	PUNCT
easat-2029	196	1	auditor	auditor	NOUN
easat-2029	196	2	industry	industry	NOUN
easat-2029	196	3	expertise	expertise	NOUN
easat-2029	196	4	and	and	CCONJ
easat-2029	196	5	external	external	ADJ
easat-2029	196	6	audit	audit	NOUN
easat-2029	196	7	prices	price	NOUN
easat-2029	196	8	:	:	PUNCT
easat-2029	196	9	empirical	empirical	ADJ
easat-2029	196	10	evidence	evidence	NOUN
easat-2029	196	11	from	from	ADP
easat-2029	196	12	amman	amman	PROPN
easat-2029	196	13	stock	stock	PROPN
easat-2029	196	14	exchange	exchange	NOUN
easat-2029	196	15	-	-	PUNCT
easat-2029	196	16	listed	list	VERB
easat-2029	196	17	companies	company	NOUN
easat-2029	196	18	.	.	PUNCT
easat-2029	197	1	asian	asian	ADJ
easat-2029	197	2	journal	journal	PROPN
easat-2029	197	3	of	of	ADP
easat-2029	197	4	accounting	accounting	NOUN
easat-2029	197	5	research	research	NOUN
easat-2029	197	6	,	,	PUNCT
easat-2029	197	7	8(1	8(1	NOUN
easat-2029	197	8	)	)	PUNCT
easat-2029	197	9	,	,	PUNCT
easat-2029	197	10	94	94	NUM
easat-2029	197	11	-	-	SYM
easat-2029	197	12	107	107	NUM
easat-2029	197	13	.	.	PUNCT
easat-2029	198	1	[	[	X
easat-2029	198	2	17	17	NUM
easat-2029	198	3	]	]	X
easat-2029	198	4	al	al	PROPN
easat-2029	198	5	-	-	PUNCT
easat-2029	198	6	hawamdeh	hawamdeh	PROPN
easat-2029	198	7	,	,	PUNCT
easat-2029	198	8	a.	a.	NOUN
easat-2029	198	9	,	,	PUNCT
easat-2029	198	10	&	&	CCONJ
easat-2029	198	11	alhasan	alhasan	NOUN
easat-2029	198	12	,	,	PUNCT
easat-2029	198	13	t.	t.	PROPN
easat-2029	198	14	(	(	PUNCT
easat-2029	198	15	2024	2024	NUM
easat-2029	198	16	)	)	PUNCT
easat-2029	198	17	.	.	PUNCT
easat-2029	199	1	smart	smart	ADJ
easat-2029	199	2	robots	robot	NOUN
easat-2029	199	3	and	and	CCONJ
easat-2029	199	4	civil	civil	ADJ
easat-2029	199	5	liability	liability	NOUN
easat-2029	199	6	in	in	ADP
easat-2029	199	7	jordan	jordan	PROPN
easat-2029	199	8	:	:	PUNCT
easat-2029	199	9	a	a	DET
easat-2029	199	10	quest	quest	NOUN
easat-2029	199	11	for	for	ADP
easat-2029	199	12	legal	legal	ADJ
easat-2029	199	13	synthesis	synthesis	NOUN
easat-2029	199	14	in	in	ADP
easat-2029	199	15	the	the	DET
easat-2029	199	16	age	age	NOUN
easat-2029	199	17	of	of	ADP
easat-2029	199	18	automation	automation	NOUN
easat-2029	199	19	.	.	PUNCT
easat-2029	200	1	the	the	DET
easat-2029	200	2	jordanian	jordanian	ADJ
easat-2029	200	3	journal	journal	NOUN
easat-2029	200	4	of	of	ADP
easat-2029	200	5	law	law	NOUN
easat-2029	200	6	and	and	CCONJ
easat-2029	200	7	political	political	ADJ
easat-2029	200	8	science	science	NOUN
easat-2029	200	9	,	,	PUNCT
easat-2029	200	10	16(2	16(2	NUM
easat-2029	200	11	)	)	PUNCT
easat-2029	200	12	.	.	PUNCT
easat-2029	201	1	https://doi.org/10.35682/jjlps.v16i2.743	https://doi.org/10.35682/jjlps.v16i2.743	PROPN
easat-2029	201	2	.	.	PUNCT
easat-2029	202	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2029	202	2	https://doi.org/10.35682/jjlps.v14i2.445	https://doi.org/10.35682/jjlps.v14i2.445	PROPN
easat-2029	202	3	https://doi.org/10.35682/jjlps.v15i2.465	https://doi.org/10.35682/jjlps.v15i2.465	ADP
easat-2029	202	4	https://doi.org/10.55643/fcaptp.4.57.2024.4467	https://doi.org/10.55643/fcaptp.4.57.2024.4467	PROPN
easat-2029	202	5	https://doi.org/10.55643/fcaptp.1.54.2024.4275	https://doi.org/10.55643/fcaptp.1.54.2024.4275	X
easat-2029	202	6	https://doi.org/10.35682/jjlps.v16i2.615	https://doi.org/10.35682/jjlps.v16i2.615	ADJ
easat-2029	202	7	https://doi.org/10.35682/jjlps.v16i2.743	https://doi.org/10.35682/jjlps.v16i2.743	PROPN
easat-2029	202	8	131	131	NUM
easat-2029	202	9	edelweiss	edelweiss	PROPN
easat-2029	202	10	applied	apply	VERB
easat-2029	202	11	science	science	NOUN
easat-2029	202	12	and	and	CCONJ
easat-2029	202	13	technology	technology	NOUN
easat-2029	202	14	issn	issn	PROPN
easat-2029	202	15	:	:	PUNCT
easat-2029	202	16	2576	2576	NUM
easat-2029	202	17	-	-	SYM
easat-2029	202	18	8484	8484	NUM
easat-2029	202	19	vol	vol	NOUN
easat-2029	202	20	.	.	PROPN
easat-2029	202	21	8	8	NUM
easat-2029	202	22	,	,	PUNCT
easat-2029	202	23	no	no	INTJ
easat-2029	202	24	.	.	NOUN
easat-2029	203	1	6	6	NUM
easat-2029	203	2	:	:	SYM
easat-2029	203	3	124	124	NUM
easat-2029	203	4	-	-	SYM
easat-2029	203	5	133	133	NUM
easat-2029	203	6	,	,	PUNCT
easat-2029	203	7	2024	2024	NUM
easat-2029	203	8	doi	doi	NOUN
easat-2029	203	9	:	:	PUNCT
easat-2029	203	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	203	11	©	©	PROPN
easat-2029	203	12	2024	2024	NUM
easat-2029	203	13	by	by	ADP
easat-2029	203	14	the	the	DET
easat-2029	203	15	authors	author	NOUN
easat-2029	203	16	;	;	PUNCT
easat-2029	203	17	licensee	licensee	PROPN
easat-2029	203	18	learning	learning	NOUN
easat-2029	203	19	gate	gate	NOUN
easat-2029	204	1	[	[	X
easat-2029	204	2	18	18	NUM
easat-2029	204	3	]	]	X
easat-2029	204	4	al	al	PROPN
easat-2029	204	5	-	-	PUNCT
easat-2029	204	6	jabra	jabra	PROPN
easat-2029	204	7	,	,	PUNCT
easat-2029	204	8	a.	a.	NOUN
easat-2029	204	9	,	,	PUNCT
easat-2029	204	10	alnuhait	alnuhait	NOUN
easat-2029	204	11	,	,	PUNCT
easat-2029	204	12	h.	h.	PROPN
easat-2029	204	13	,	,	PUNCT
easat-2029	204	14	almanasra	almanasra	ADV
easat-2029	204	15	,	,	PUNCT
easat-2029	204	16	s.	s.	PROPN
easat-2029	204	17	,	,	PUNCT
easat-2029	204	18	&	&	CCONJ
easat-2029	204	19	al	al	PROPN
easat-2029	204	20	-	-	PUNCT
easat-2029	204	21	khawaja	khawaja	PROPN
easat-2029	204	22	,	,	PUNCT
easat-2029	204	23	h.	h.	PROPN
easat-2029	204	24	(	(	PUNCT
easat-2029	204	25	2023	2023	NUM
easat-2029	204	26	)	)	PUNCT
easat-2029	204	27	.	.	PUNCT
easat-2029	205	1	a	a	DET
easat-2029	205	2	vision	vision	NOUN
easat-2029	205	3	towards	towards	ADP
easat-2029	205	4	the	the	DET
easat-2029	205	5	future	future	NOUN
easat-2029	205	6	of	of	ADP
easat-2029	205	7	cryptocurrencies	cryptocurrencie	NOUN
easat-2029	205	8	rooting	root	VERB
easat-2029	205	9	,	,	PUNCT
easat-2029	205	10	its	its	PRON
easat-2029	205	11	financial	financial	ADJ
easat-2029	205	12	significance	significance	NOUN
easat-2029	205	13	,	,	PUNCT
easat-2029	205	14	and	and	CCONJ
easat-2029	205	15	legal	legal	ADJ
easat-2029	205	16	challenges	challenge	NOUN
easat-2029	205	17	in	in	ADP
easat-2029	205	18	its	its	PRON
easat-2029	205	19	use	use	NOUN
easat-2029	205	20	.	.	PUNCT
easat-2029	206	1	information	information	NOUN
easat-2029	206	2	sciences	sciences	PROPN
easat-2029	206	3	letters	letter	NOUN
easat-2029	206	4	,	,	PUNCT
easat-2029	206	5	12(8	12(8	NUM
easat-2029	206	6	)	)	PUNCT
easat-2029	206	7	,	,	PUNCT
easat-2029	206	8	2545	2545	NUM
easat-2029	206	9	-	-	SYM
easat-2029	206	10	2557	2557	NUM
easat-2029	206	11	.	.	PUNCT
easat-2029	207	1	doi	doi	NOUN
easat-2029	207	2	:	:	PUNCT
easat-2029	207	3	http://dx.doi.org/10.18576	http://dx.doi.org/10.18576	PROPN
easat-2029	207	4	/	/	SYM
easat-2029	207	5	isl/120811	isl/120811	NOUN
easat-2029	207	6	.	.	PUNCT
easat-2029	208	1	[	[	X
easat-2029	208	2	19	19	NUM
easat-2029	208	3	]	]	X
easat-2029	208	4	al	al	PROPN
easat-2029	208	5	-	-	PUNCT
easat-2029	208	6	kebailat	kebailat	PROPN
easat-2029	208	7	,	,	PUNCT
easat-2029	208	8	h.	h.	PROPN
easat-2029	208	9	,	,	PUNCT
easat-2029	208	10	&	&	CCONJ
easat-2029	208	11	al	al	PROPN
easat-2029	208	12	nawafleh	nawafleh	PROPN
easat-2029	208	13	,	,	PUNCT
easat-2029	208	14	i.	i.	PROPN
easat-2029	208	15	(	(	PUNCT
easat-2029	208	16	2023	2023	NUM
easat-2029	208	17	)	)	PUNCT
easat-2029	208	18	.	.	PUNCT
easat-2029	209	1	the	the	DET
easat-2029	209	2	effect	effect	NOUN
easat-2029	209	3	of	of	ADP
easat-2029	209	4	reversing	reverse	VERB
easat-2029	209	5	the	the	DET
easat-2029	209	6	jurisprudence	jurisprudence	NOUN
easat-2029	209	7	of	of	ADP
easat-2029	209	8	the	the	DET
easat-2029	209	9	administrative	administrative	ADJ
easat-2029	209	10	judiciary	judiciary	NOUN
easat-2029	209	11	in	in	ADP
easat-2029	209	12	jordan	jordan	PROPN
easat-2029	209	13	on	on	ADP
easat-2029	209	14	legal	legal	ADJ
easat-2029	209	15	security	security	NOUN
easat-2029	209	16	:	:	PUNCT
easat-2029	209	17	a	a	DET
easat-2029	209	18	comparative	comparative	ADJ
easat-2029	209	19	study	study	NOUN
easat-2029	209	20	.	.	PUNCT
easat-2029	210	1	the	the	DET
easat-2029	210	2	jordanian	jordanian	ADJ
easat-2029	210	3	journal	journal	NOUN
easat-2029	210	4	of	of	ADP
easat-2029	210	5	law	law	NOUN
easat-2029	210	6	and	and	CCONJ
easat-2029	210	7	political	political	ADJ
easat-2029	210	8	science	science	NOUN
easat-2029	210	9	,	,	PUNCT
easat-2029	210	10	15(1	15(1	NUM
easat-2029	210	11	)	)	PUNCT
easat-2029	210	12	.	.	PUNCT
easat-2029	211	1	https://doi.org/10.35682/jjlps.v15i1.466	https://doi.org/10.35682/jjlps.v15i1.466	ADV
easat-2029	211	2	.	.	PUNCT
easat-2029	212	1	[	[	X
easat-2029	212	2	20	20	NUM
easat-2029	212	3	]	]	X
easat-2029	212	4	al	al	PROPN
easat-2029	212	5	-	-	PUNCT
easat-2029	212	6	mayatam	mayatam	PROPN
easat-2029	212	7	,	,	PUNCT
easat-2029	212	8	b.	b.	PROPN
easat-2029	212	9	,	,	PUNCT
easat-2029	212	10	&	&	CCONJ
easat-2029	212	11	al	al	PROPN
easat-2029	212	12	-	-	PUNCT
easat-2029	212	13	badawi	badawi	PROPN
easat-2029	212	14	,	,	PUNCT
easat-2029	212	15	a.	a.	NOUN
easat-2029	212	16	(	(	PUNCT
easat-2029	212	17	2023	2023	NUM
easat-2029	212	18	)	)	PUNCT
easat-2029	212	19	.	.	PUNCT
easat-2029	213	1	extent	extent	NOUN
easat-2029	213	2	to	to	PART
easat-2029	213	3	which	which	PRON
easat-2029	213	4	the	the	DET
easat-2029	213	5	property	property	NOUN
easat-2029	213	6	’s	’s	PART
easat-2029	213	7	occupants	occupant	NOUN
easat-2029	213	8	are	be	AUX
easat-2029	213	9	legally	legally	ADV
easat-2029	213	10	protected	protect	VERB
easat-2029	213	11	from	from	ADP
easat-2029	213	12	the	the	DET
easat-2029	213	13	effects	effect	NOUN
easat-2029	213	14	of	of	ADP
easat-2029	213	15	auction	auction	NOUN
easat-2029	213	16	.	.	PUNCT
easat-2029	214	1	the	the	DET
easat-2029	214	2	jordanian	jordanian	ADJ
easat-2029	214	3	journal	journal	NOUN
easat-2029	214	4	of	of	ADP
easat-2029	214	5	law	law	NOUN
easat-2029	214	6	and	and	CCONJ
easat-2029	214	7	political	political	ADJ
easat-2029	214	8	science	science	NOUN
easat-2029	214	9	,	,	PUNCT
easat-2029	214	10	15(1	15(1	NUM
easat-2029	214	11	)	)	PUNCT
easat-2029	214	12	.	.	PUNCT
easat-2029	215	1	https://doi.org/10.35682/jjlps.v15i1.355	https://doi.org/10.35682/jjlps.v15i1.355	PROPN
easat-2029	215	2	.	.	PUNCT
easat-2029	216	1	[	[	X
easat-2029	216	2	21	21	NUM
easat-2029	216	3	]	]	PUNCT
easat-2029	216	4	almutairi	almutairi	NOUN
easat-2029	216	5	,	,	PUNCT
easat-2029	216	6	y.	y.	PROPN
easat-2029	216	7	(	(	PUNCT
easat-2029	216	8	2024	2024	NUM
easat-2029	216	9	)	)	PUNCT
easat-2029	216	10	.	.	PUNCT
easat-2029	217	1	assessing	assess	VERB
easat-2029	217	2	the	the	DET
easat-2029	217	3	strategic	strategic	ADJ
easat-2029	217	4	performance	performance	NOUN
easat-2029	217	5	of	of	ADP
easat-2029	217	6	the	the	DET
easat-2029	217	7	university	university	NOUN
easat-2029	217	8	of	of	ADP
easat-2029	217	9	ha’il	ha’il	PROPN
easat-2029	217	10	by	by	ADP
easat-2029	217	11	using	use	VERB
easat-2029	217	12	balanced	balanced	ADJ
easat-2029	217	13	scorecard	scorecard	NOUN
easat-2029	217	14	.	.	PUNCT
easat-2029	218	1	journal	journal	PROPN
easat-2029	218	2	of	of	ADP
easat-2029	218	3	education	education	PROPN
easat-2029	218	4	/	/	SYM
easat-2029	218	5	al	al	PROPN
easat-2029	218	6	mejlh	mejlh	PROPN
easat-2029	218	7	altrbwyh	altrbwyh	PROPN
easat-2029	218	8	,	,	PUNCT
easat-2029	218	9	38(151	38(151	NOUN
easat-2029	218	10	)	)	PUNCT
easat-2029	218	11	,	,	PUNCT
easat-2029	218	12	121	121	NUM
easat-2029	218	13	-	-	SYM
easat-2029	218	14	154	154	NUM
easat-2029	218	15	.	.	PUNCT
easat-2029	219	1	[	[	X
easat-2029	219	2	22	22	NUM
easat-2029	219	3	]	]	PUNCT
easat-2029	219	4	alnaimi	alnaimi	PROPN
easat-2029	219	5	,	,	PUNCT
easat-2029	219	6	j.	j.	PROPN
easat-2029	219	7	,	,	PUNCT
easat-2029	219	8	&	&	CCONJ
easat-2029	219	9	al	al	PROPN
easat-2029	219	10	-	-	PUNCT
easat-2029	219	11	omar	omar	PROPN
easat-2029	219	12	,	,	PUNCT
easat-2029	219	13	a.	a.	NOUN
easat-2029	219	14	(	(	PUNCT
easat-2029	219	15	2023	2023	NUM
easat-2029	219	16	)	)	PUNCT
easat-2029	219	17	.	.	PUNCT
easat-2029	220	1	a	a	DET
easat-2029	220	2	study	study	NOUN
easat-2029	220	3	in	in	ADP
easat-2029	220	4	the	the	DET
easat-2029	220	5	common	common	ADJ
easat-2029	220	6	and	and	CCONJ
easat-2029	220	7	descriptive	descriptive	ADJ
easat-2029	220	8	trademark	trademark	NOUN
easat-2029	220	9	as	as	ADP
easat-2029	220	10	a	a	DET
easat-2029	220	11	criterion	criterion	NOUN
easat-2029	220	12	for	for	ADP
easat-2029	220	13	the	the	DET
easat-2029	220	14	lack	lack	NOUN
easat-2029	220	15	of	of	ADP
easat-2029	220	16	distinguishing	distinguish	VERB
easat-2029	220	17	character	character	NOUN
easat-2029	220	18	in	in	ADP
easat-2029	220	19	the	the	DET
easat-2029	220	20	trademark	trademark	NOUN
easat-2029	220	21	formation	formation	NOUN
easat-2029	220	22	.	.	PUNCT
easat-2029	221	1	the	the	DET
easat-2029	221	2	jordanian	jordanian	ADJ
easat-2029	221	3	journal	journal	NOUN
easat-2029	221	4	of	of	ADP
easat-2029	221	5	law	law	NOUN
easat-2029	221	6	and	and	CCONJ
easat-2029	221	7	political	political	ADJ
easat-2029	221	8	science	science	NOUN
easat-2029	221	9	,	,	PUNCT
easat-2029	221	10	15(2	15(2	NUM
easat-2029	221	11	)	)	PUNCT
easat-2029	221	12	.	.	PUNCT
easat-2029	222	1	https://doi.org/10.35682/jjlps.v15i2.436	https://doi.org/10.35682/jjlps.v15i2.436	NOUN
easat-2029	222	2	.	.	PUNCT
easat-2029	223	1	[	[	X
easat-2029	223	2	23	23	NUM
easat-2029	223	3	]	]	X
easat-2029	223	4	al	al	PROPN
easat-2029	223	5	-	-	PUNCT
easat-2029	223	6	olimat	olimat	NOUN
easat-2029	223	7	,	,	PUNCT
easat-2029	223	8	n.	n.	PROPN
easat-2029	223	9	h.	h.	PROPN
easat-2029	223	10	,	,	PUNCT
easat-2029	223	11	&	&	CCONJ
easat-2029	223	12	al	al	PROPN
easat-2029	223	13	shbail	shbail	PROPN
easat-2029	223	14	,	,	PUNCT
easat-2029	223	15	m.	m.	NOUN
easat-2029	223	16	o.	o.	PROPN
easat-2029	223	17	(	(	PUNCT
easat-2029	223	18	2021	2021	NUM
easat-2029	223	19	)	)	PUNCT
easat-2029	223	20	.	.	PUNCT
easat-2029	224	1	the	the	DET
easat-2029	224	2	mediating	mediate	VERB
easat-2029	224	3	effect	effect	NOUN
easat-2029	224	4	of	of	ADP
easat-2029	224	5	external	external	ADJ
easat-2029	224	6	audit	audit	NOUN
easat-2029	224	7	quality	quality	NOUN
easat-2029	224	8	on	on	ADP
easat-2029	224	9	the	the	DET
easat-2029	224	10	relationship	relationship	NOUN
easat-2029	224	11	between	between	ADP
easat-2029	224	12	corporate	corporate	ADJ
easat-2029	224	13	governance	governance	NOUN
easat-2029	224	14	and	and	CCONJ
easat-2029	224	15	creative	creative	ADJ
easat-2029	224	16	accounting	accounting	NOUN
easat-2029	224	17	.	.	PUNCT
easat-2029	225	1	international	international	ADJ
easat-2029	225	2	journal	journal	PROPN
easat-2029	225	3	of	of	ADP
easat-2029	225	4	financial	financial	ADJ
easat-2029	225	5	research	research	NOUN
easat-2029	225	6	,	,	PUNCT
easat-2029	225	7	12(1	12(1	NUM
easat-2029	225	8	)	)	PUNCT
easat-2029	225	9	,	,	PUNCT
easat-2029	225	10	149	149	NUM
easat-2029	225	11	-	-	SYM
easat-2029	225	12	157	157	NUM
easat-2029	225	13	.	.	PUNCT
easat-2029	226	1	[	[	X
easat-2029	226	2	24	24	NUM
easat-2029	226	3	]	]	PUNCT
easat-2029	226	4	alqudah	alqudah	NOUN
easat-2029	226	5	,	,	PUNCT
easat-2029	226	6	a.	a.	PROPN
easat-2029	226	7	m.	m.	PROPN
easat-2029	226	8	a.	a.	PROPN
easat-2029	226	9	,	,	PUNCT
easat-2029	226	10	jaradat	jaradat	PROPN
easat-2029	226	11	,	,	PUNCT
easat-2029	226	12	y.	y.	PROPN
easat-2029	226	13	m.	m.	NOUN
easat-2029	226	14	,	,	PUNCT
easat-2029	226	15	alobaydi	alobaydi	VERB
easat-2029	226	16	,	,	PUNCT
easat-2029	226	17	b.	b.	PROPN
easat-2029	226	18	a.	a.	PROPN
easat-2029	226	19	a.	a.	PROPN
easat-2029	226	20	,	,	PUNCT
easat-2029	226	21	alqudah	alqudah	PROPN
easat-2029	226	22	,	,	PUNCT
easat-2029	226	23	d.	d.	PROPN
easat-2029	226	24	,	,	PUNCT
easat-2029	226	25	&	&	CCONJ
easat-2029	226	26	jarah	jarah	PROPN
easat-2029	226	27	,	,	PUNCT
easat-2029	226	28	b.	b.	PROPN
easat-2029	226	29	a.	a.	PROPN
easat-2029	226	30	f.	f.	PROPN
easat-2029	226	31	(	(	PUNCT
easat-2029	226	32	2024	2024	NUM
easat-2029	226	33	)	)	PUNCT
easat-2029	226	34	.	.	PUNCT
easat-2029	227	1	artificial	artificial	ADJ
easat-2029	227	2	intelligence	intelligence	NOUN
easat-2029	227	3	in	in	ADP
easat-2029	227	4	design	design	NOUN
easat-2029	227	5	and	and	CCONJ
easat-2029	227	6	impact	impact	NOUN
easat-2029	227	7	on	on	ADP
easat-2029	227	8	electronic	electronic	ADJ
easat-2029	227	9	marketing	marketing	NOUN
easat-2029	227	10	in	in	ADP
easat-2029	227	11	companies	company	NOUN
easat-2029	227	12	.	.	PUNCT
easat-2029	228	1	journal	journal	PROPN
easat-2029	228	2	of	of	ADP
easat-2029	228	3	ecohumanism	ecohumanism	NOUN
easat-2029	228	4	,	,	PUNCT
easat-2029	228	5	3(4	3(4	NUM
easat-2029	228	6	)	)	PUNCT
easat-2029	228	7	,	,	PUNCT
easat-2029	228	8	170	170	NUM
easat-2029	228	9	-	-	SYM
easat-2029	228	10	179	179	NUM
easat-2029	228	11	.	.	PUNCT
easat-2029	229	1	[	[	X
easat-2029	229	2	25	25	NUM
easat-2029	229	3	]	]	X
easat-2029	229	4	alraggad	alraggad	ADJ
easat-2029	229	5	,	,	PUNCT
easat-2029	229	6	m.	m.	NOUN
easat-2029	229	7	m.	m.	NOUN
easat-2029	229	8	(	(	PUNCT
easat-2029	229	9	2024	2024	NUM
easat-2029	229	10	)	)	PUNCT
easat-2029	229	11	.	.	PUNCT
easat-2029	230	1	legal	legal	ADJ
easat-2029	230	2	aspect	aspect	NOUN
easat-2029	230	3	to	to	ADP
easat-2029	230	4	ensuring	ensure	VERB
easat-2029	230	5	sustainable	sustainable	ADJ
easat-2029	230	6	development	development	NOUN
easat-2029	230	7	in	in	ADP
easat-2029	230	8	jordan	jordan	PROPN
easat-2029	230	9	:	:	PUNCT
easat-2029	230	10	countering	counter	VERB
easat-2029	230	11	crime	crime	NOUN
easat-2029	230	12	and	and	CCONJ
easat-2029	230	13	shadow	shadow	NOUN
easat-2029	230	14	operations	operation	NOUN
easat-2029	230	15	.	.	PUNCT
easat-2029	231	1	international	international	ADJ
easat-2029	231	2	journal	journal	NOUN
easat-2029	231	3	of	of	ADP
easat-2029	231	4	sustainable	sustainable	ADJ
easat-2029	231	5	development	development	NOUN
easat-2029	231	6	&	&	CCONJ
easat-2029	231	7	planning	planning	NOUN
easat-2029	231	8	,	,	PUNCT
easat-2029	231	9	19(6	19(6	NUM
easat-2029	231	10	)	)	PUNCT
easat-2029	231	11	.	.	PUNCT
easat-2029	232	1	[	[	X
easat-2029	232	2	26	26	NUM
easat-2029	232	3	]	]	X
easat-2029	232	4	alraggad	alraggad	PROPN
easat-2029	232	5	,	,	PUNCT
easat-2029	232	6	m.m	m.m	PROPN
easat-2029	232	7	.	.	PROPN
easat-2029	232	8	,	,	PUNCT
easat-2029	232	9	almahasneh	almahasneh	PROPN
easat-2029	232	10	,	,	PUNCT
easat-2029	232	11	a.a.a.a	a.a.a.a	PROPN
easat-2029	232	12	.	.	PROPN
easat-2029	232	13	,	,	PUNCT
easat-2029	232	14	borovikova	borovikova	PROPN
easat-2029	232	15	,	,	PUNCT
easat-2029	232	16	v.	v.	ADP
easat-2029	232	17	,	,	PUNCT
easat-2029	232	18	zhyvko	zhyvko	PROPN
easat-2029	232	19	,	,	PUNCT
easat-2029	232	20	z.	z.	PROPN
easat-2029	232	21	,	,	PUNCT
easat-2029	232	22	&	&	CCONJ
easat-2029	232	23	komissarchuk	komissarchuk	PROPN
easat-2029	232	24	,	,	PUNCT
easat-2029	232	25	yu	yu	PROPN
easat-2029	232	26	.	.	PUNCT
easat-2029	232	27	(	(	PUNCT
easat-2029	232	28	2024	2024	NUM
easat-2029	232	29	)	)	PUNCT
easat-2029	232	30	.	.	PUNCT
easat-2029	233	1	the	the	DET
easat-2029	233	2	policy	policy	NOUN
easat-2029	233	3	of	of	ADP
easat-2029	233	4	rethinking	rethink	VERB
easat-2029	233	5	the	the	DET
easat-2029	233	6	criminal	criminal	ADJ
easat-2029	233	7	process	process	NOUN
easat-2029	233	8	in	in	ADP
easat-2029	233	9	the	the	DET
easat-2029	233	10	national	national	ADJ
easat-2029	233	11	security	security	NOUN
easat-2029	233	12	system	system	NOUN
easat-2029	233	13	:	:	PUNCT
easat-2029	233	14	the	the	DET
easat-2029	233	15	impact	impact	NOUN
easat-2029	233	16	of	of	ADP
easat-2029	233	17	digitalisation	digitalisation	NOUN
easat-2029	233	18	on	on	ADP
easat-2029	233	19	working	work	VERB
easat-2029	233	20	with	with	ADP
easat-2029	233	21	electronic	electronic	ADJ
easat-2029	233	22	evidence	evidence	NOUN
easat-2029	233	23	.	.	PUNCT
easat-2029	234	1	social	social	ADJ
easat-2029	234	2	&	&	CCONJ
easat-2029	234	3	legal	legal	ADJ
easat-2029	234	4	studios	studio	NOUN
easat-2029	234	5	,	,	PUNCT
easat-2029	234	6	7(2	7(2	NUM
easat-2029	234	7	)	)	PUNCT
easat-2029	234	8	,	,	PUNCT
easat-2029	234	9	162	162	NUM
easat-2029	234	10	-	-	SYM
easat-2029	234	11	170	170	NUM
easat-2029	234	12	.	.	PUNCT
easat-2029	235	1	doi	doi	NOUN
easat-2029	235	2	:	:	PUNCT
easat-2029	235	3	10.32518	10.32518	NUM
easat-2029	235	4	/	/	SYM
easat-2029	235	5	sals2.2024.162	sals2.2024.162	NOUN
easat-2029	235	6	.	.	PUNCT
easat-2029	236	1	[	[	X
easat-2029	236	2	27	27	NUM
easat-2029	236	3	]	]	X
easat-2029	236	4	alrashdan	alrashdan	PROPN
easat-2029	236	5	,	,	PUNCT
easat-2029	236	6	a.	a.	NOUN
easat-2029	236	7	a.	a.	NOUN
easat-2029	236	8	(	(	PUNCT
easat-2029	236	9	2022	2022	NUM
easat-2029	236	10	)	)	PUNCT
easat-2029	236	11	.	.	PUNCT
easat-2029	237	1	ceo	ceo	NOUN
easat-2029	237	2	dismissal	dismissal	NOUN
easat-2029	237	3	and	and	CCONJ
easat-2029	237	4	succession	succession	NOUN
easat-2029	237	5	:	:	PUNCT
easat-2029	237	6	the	the	DET
easat-2029	237	7	implications	implication	NOUN
easat-2029	237	8	for	for	ADP
easat-2029	237	9	the	the	DET
easat-2029	237	10	firm	firm	NOUN
easat-2029	237	11	’s	’s	PART
easat-2029	237	12	strategic	strategic	ADJ
easat-2029	237	13	human	human	ADJ
easat-2029	237	14	capital	capital	NOUN
easat-2029	237	15	resources	resource	NOUN
easat-2029	237	16	.	.	PUNCT
easat-2029	238	1	arab	arab	PROPN
easat-2029	238	2	journal	journal	PROPN
easat-2029	238	3	of	of	ADP
easat-2029	238	4	administrative	administrative	ADJ
easat-2029	238	5	sciences	sciences	PROPN
easat-2029	238	6	,	,	PUNCT
easat-2029	238	7	29(2	29(2	NUM
easat-2029	238	8	)	)	PUNCT
easat-2029	238	9	.	.	PUNCT
easat-2029	239	1	[	[	X
easat-2029	239	2	28	28	NUM
easat-2029	239	3	]	]	X
easat-2029	239	4	alrashdan	alrashdan	PROPN
easat-2029	239	5	,	,	PUNCT
easat-2029	239	6	a.	a.	NOUN
easat-2029	239	7	a.	a.	NOUN
easat-2029	239	8	(	(	PUNCT
easat-2029	239	9	2023	2023	NUM
easat-2029	239	10	)	)	PUNCT
easat-2029	239	11	.	.	PUNCT
easat-2029	240	1	shareholder	shareholder	NOUN
easat-2029	240	2	patience	patience	NOUN
easat-2029	240	3	:	:	PUNCT
easat-2029	240	4	implications	implication	NOUN
easat-2029	240	5	for	for	ADP
easat-2029	240	6	executive	executive	ADJ
easat-2029	240	7	compensation	compensation	NOUN
easat-2029	240	8	and	and	CCONJ
easat-2029	240	9	firm	firm	ADJ
easat-2029	240	10	performance	performance	NOUN
easat-2029	240	11	.	.	PUNCT
easat-2029	241	1	arab	arab	PROPN
easat-2029	241	2	journal	journal	PROPN
easat-2029	241	3	of	of	ADP
easat-2029	241	4	administrative	administrative	ADJ
easat-2029	241	5	sciences	sciences	PROPN
easat-2029	241	6	,	,	PUNCT
easat-2029	241	7	30(1	30(1	NUM
easat-2029	241	8	)	)	PUNCT
easat-2029	241	9	,	,	PUNCT
easat-2029	241	10	174	174	NUM
easat-2029	241	11	-	-	SYM
easat-2029	241	12	117	117	NUM
easat-2029	241	13	.	.	PUNCT
easat-2029	242	1	[	[	X
easat-2029	242	2	29	29	NUM
easat-2029	242	3	]	]	X
easat-2029	242	4	al	al	PROPN
easat-2029	242	5	-	-	PUNCT
easat-2029	242	6	saaedi	saaedi	PROPN
easat-2029	242	7	,	,	PUNCT
easat-2029	242	8	r.	r.	PROPN
easat-2029	242	9	f.	f.	PROPN
easat-2029	242	10	z.	z.	PROPN
easat-2029	242	11	,	,	PUNCT
easat-2029	242	12	&	&	CCONJ
easat-2029	242	13	al	al	PROPN
easat-2029	242	14	-	-	PUNCT
easat-2029	242	15	taie	taie	PROPN
easat-2029	242	16	,	,	PUNCT
easat-2029	242	17	b.	b.	PROPN
easat-2029	242	18	f.	f.	PROPN
easat-2029	242	19	(	(	PUNCT
easat-2029	242	20	2022	2022	NUM
easat-2029	242	21	)	)	PUNCT
easat-2029	242	22	.	.	PUNCT
easat-2029	243	1	the	the	DET
easat-2029	243	2	role	role	NOUN
easat-2029	243	3	of	of	ADP
easat-2029	243	4	the	the	DET
easat-2029	243	5	auditor	auditor	NOUN
easat-2029	243	6	in	in	ADP
easat-2029	243	7	confirming	confirm	VERB
easat-2029	243	8	the	the	DET
easat-2029	243	9	integrated	integrate	VERB
easat-2029	243	10	reports	report	NOUN
easat-2029	243	11	-	-	PUNCT
easat-2029	243	12	an	an	DET
easat-2029	243	13	exploratory	exploratory	ADJ
easat-2029	243	14	study	study	NOUN
easat-2029	243	15	on	on	ADP
easat-2029	243	16	a	a	DET
easat-2029	243	17	sample	sample	NOUN
easat-2029	243	18	of	of	ADP
easat-2029	243	19	external	external	ADJ
easat-2029	243	20	auditors	auditor	NOUN
easat-2029	243	21	in	in	ADP
easat-2029	243	22	iraq	iraq	PROPN
easat-2029	243	23	.	.	PUNCT
easat-2029	244	1	journal	journal	PROPN
easat-2029	244	2	of	of	ADP
easat-2029	244	3	economics	economic	NOUN
easat-2029	244	4	and	and	CCONJ
easat-2029	244	5	administrative	administrative	ADJ
easat-2029	244	6	sciences	science	NOUN
easat-2029	244	7	,	,	PUNCT
easat-2029	244	8	28(131	28(131	NUM
easat-2029	244	9	)	)	PUNCT
easat-2029	244	10	,	,	PUNCT
easat-2029	244	11	205	205	NUM
easat-2029	244	12	-	-	SYM
easat-2029	244	13	222	222	NUM
easat-2029	244	14	.	.	PUNCT
easat-2029	245	1	[	[	X
easat-2029	245	2	30	30	NUM
easat-2029	245	3	]	]	X
easat-2029	245	4	alsmady	alsmady	NOUN
easat-2029	245	5	,	,	PUNCT
easat-2029	245	6	a.	a.	NOUN
easat-2029	245	7	a.	a.	NOUN
easat-2029	245	8	(	(	PUNCT
easat-2029	245	9	2023	2023	NUM
easat-2029	245	10	)	)	PUNCT
easat-2029	245	11	.	.	PUNCT
easat-2029	246	1	the	the	DET
easat-2029	246	2	moderating	moderate	VERB
easat-2029	246	3	role	role	NOUN
easat-2029	246	4	of	of	ADP
easat-2029	246	5	audit	audit	NOUN
easat-2029	246	6	quality	quality	NOUN
easat-2029	246	7	between	between	ADP
easat-2029	246	8	earning	earn	VERB
easat-2029	246	9	management	management	NOUN
easat-2029	246	10	and	and	CCONJ
easat-2029	246	11	sustainable	sustainable	ADJ
easat-2029	246	12	investment	investment	NOUN
easat-2029	246	13	opportunities	opportunity	NOUN
easat-2029	246	14	:	:	PUNCT
easat-2029	246	15	evidences	evidence	NOUN
easat-2029	246	16	from	from	ADP
easat-2029	246	17	gulf	gulf	PROPN
easat-2029	246	18	cooperation	cooperation	NOUN
easat-2029	246	19	council	council	NOUN
easat-2029	246	20	countries	country	NOUN
easat-2029	246	21	.	.	PUNCT
easat-2029	247	1	international	international	ADJ
easat-2029	247	2	journal	journal	PROPN
easat-2029	247	3	of	of	ADP
easat-2029	247	4	applied	apply	VERB
easat-2029	247	5	economics	economic	NOUN
easat-2029	247	6	,	,	PUNCT
easat-2029	247	7	finance	finance	NOUN
easat-2029	247	8	and	and	CCONJ
easat-2029	247	9	accounting	accounting	NOUN
easat-2029	247	10	,	,	PUNCT
easat-2029	247	11	16(1	16(1	NUM
easat-2029	247	12	)	)	PUNCT
easat-2029	247	13	,	,	PUNCT
easat-2029	247	14	18	18	NUM
easat-2029	247	15	-	-	SYM
easat-2029	247	16	32	32	NUM
easat-2029	247	17	.	.	PUNCT
easat-2029	248	1	[	[	X
easat-2029	248	2	31	31	NUM
easat-2029	248	3	]	]	X
easat-2029	248	4	al	al	PROPN
easat-2029	248	5	-	-	PUNCT
easat-2029	248	6	tamimi	tamimi	PROPN
easat-2029	248	7	,	,	PUNCT
easat-2029	248	8	k.	k.	PROPN
easat-2029	248	9	a.	a.	PROPN
easat-2029	248	10	m.	m.	PROPN
easat-2029	248	11	,	,	PUNCT
easat-2029	248	12	jaradat	jaradat	PROPN
easat-2029	248	13	,	,	PUNCT
easat-2029	248	14	m.	m.	NOUN
easat-2029	248	15	s.	s.	PROPN
easat-2029	248	16	,	,	PUNCT
easat-2029	248	17	yachouaityassine	yachouaityassine	PROPN
easat-2029	248	18	,	,	PUNCT
easat-2029	248	19	f.	f.	PROPN
easat-2029	248	20	l.	l.	PROPN
easat-2029	248	21	,	,	PUNCT
easat-2029	248	22	&	&	CCONJ
easat-2029	248	23	soumadi	soumadi	PROPN
easat-2029	248	24	,	,	PUNCT
easat-2029	248	25	m.	m.	NOUN
easat-2029	248	26	m.	m.	NOUN
easat-2029	248	27	(	(	PUNCT
easat-2029	248	28	2023	2023	NUM
easat-2029	248	29	)	)	PUNCT
easat-2029	248	30	.	.	PUNCT
easat-2029	249	1	impact	impact	NOUN
easat-2029	249	2	of	of	ADP
easat-2029	249	3	renewable	renewable	ADJ
easat-2029	249	4	energy	energy	NOUN
easat-2029	249	5	on	on	ADP
easat-2029	249	6	the	the	DET
easat-2029	249	7	economy	economy	NOUN
easat-2029	249	8	of	of	ADP
easat-2029	249	9	saudi	saudi	PROPN
easat-2029	249	10	arabia	arabia	PROPN
easat-2029	249	11	.	.	PUNCT
easat-2029	250	1	international	international	ADJ
easat-2029	250	2	journal	journal	PROPN
easat-2029	250	3	of	of	ADP
easat-2029	250	4	energy	energy	NOUN
easat-2029	250	5	economics	economic	NOUN
easat-2029	250	6	and	and	CCONJ
easat-2029	250	7	policy	policy	NOUN
easat-2029	250	8	,	,	PUNCT
easat-2029	250	9	13(3	13(3	NUM
easat-2029	250	10	)	)	PUNCT
easat-2029	250	11	,	,	PUNCT
easat-2029	250	12	20	20	NUM
easat-2029	250	13	-	-	SYM
easat-2029	250	14	27	27	NUM
easat-2029	250	15	.	.	PUNCT
easat-2029	251	1	[	[	X
easat-2029	251	2	32	32	NUM
easat-2029	251	3	]	]	X
easat-2029	251	4	al	al	PROPN
easat-2029	251	5	-	-	PUNCT
easat-2029	251	6	zaqeba	zaqeba	PROPN
easat-2029	251	7	,	,	PUNCT
easat-2029	251	8	m.	m.	NOUN
easat-2029	251	9	a.	a.	PROPN
easat-2029	251	10	a.	a.	PROPN
easat-2029	251	11	,	,	PUNCT
easat-2029	251	12	shubailat	shubailat	ADJ
easat-2029	251	13	,	,	PUNCT
easat-2029	251	14	o.	o.	NOUN
easat-2029	251	15	m.	m.	NOUN
easat-2029	251	16	,	,	PUNCT
easat-2029	251	17	hamid	hamid	PROPN
easat-2029	251	18	,	,	PUNCT
easat-2029	251	19	s.	s.	PROPN
easat-2029	251	20	a.	a.	PROPN
easat-2029	251	21	,	,	PUNCT
easat-2029	251	22	jarah	jarah	PROPN
easat-2029	251	23	,	,	PUNCT
easat-2029	251	24	b.	b.	PROPN
easat-2029	251	25	a.	a.	PROPN
easat-2029	251	26	f.	f.	PROPN
easat-2029	251	27	,	,	PUNCT
easat-2029	251	28	ababneh	ababneh	PROPN
easat-2029	251	29	,	,	PUNCT
easat-2029	251	30	f.	f.	PROPN
easat-2029	251	31	a.	a.	PROPN
easat-2029	251	32	t.	t.	PROPN
easat-2029	251	33	,	,	PUNCT
easat-2029	251	34	&	&	CCONJ
easat-2029	251	35	almatarneh	almatarneh	PROPN
easat-2029	251	36	,	,	PUNCT
easat-2029	251	37	z.	z.	PROPN
easat-2029	251	38	(	(	PUNCT
easat-2029	251	39	2023	2023	NUM
easat-2029	251	40	)	)	PUNCT
easat-2029	251	41	.	.	PUNCT
easat-2029	252	1	the	the	DET
easat-2029	252	2	influence	influence	NOUN
easat-2029	252	3	of	of	ADP
easat-2029	252	4	board	board	NOUN
easat-2029	252	5	of	of	ADP
easat-2029	252	6	directors	director	NOUN
easat-2029	252	7	’	'	PUNCT
easat-2029	252	8	characteristics	characteristic	NOUN
easat-2029	252	9	on	on	ADP
easat-2029	252	10	corporate	corporate	ADJ
easat-2029	252	11	social	social	ADJ
easat-2029	252	12	responsibility	responsibility	NOUN
easat-2029	252	13	disclosures	disclosure	NOUN
easat-2029	252	14	in	in	ADP
easat-2029	252	15	jordanian	jordanian	ADJ
easat-2029	252	16	islamic	islamic	ADJ
easat-2029	252	17	banks	bank	NOUN
easat-2029	252	18	.	.	PUNCT
easat-2029	253	1	international	international	ADJ
easat-2029	253	2	journal	journal	PROPN
easat-2029	253	3	of	of	ADP
easat-2029	253	4	advanced	advanced	ADJ
easat-2029	253	5	and	and	CCONJ
easat-2029	253	6	applied	apply	VERB
easat-2029	253	7	sciences	science	NOUN
easat-2029	253	8	,	,	PUNCT
easat-2029	253	9	10(11	10(11	NUM
easat-2029	253	10	)	)	PUNCT
easat-2029	253	11	,	,	PUNCT
easat-2029	253	12	1	1	NUM
easat-2029	253	13	-	-	SYM
easat-2029	253	14	13	13	NUM
easat-2029	253	15	.	.	PUNCT
easat-2029	254	1	[	[	X
easat-2029	254	2	33	33	NUM
easat-2029	254	3	]	]	X
easat-2029	254	4	al	al	PROPN
easat-2029	254	5	-	-	PUNCT
easat-2029	254	6	zaqeba	zaqeba	PROPN
easat-2029	254	7	,	,	PUNCT
easat-2029	254	8	m.	m.	NOUN
easat-2029	254	9	,	,	PUNCT
easat-2029	254	10	jarah	jarah	PROPN
easat-2029	254	11	,	,	PUNCT
easat-2029	254	12	b.	b.	PROPN
easat-2029	254	13	,	,	PUNCT
easat-2029	254	14	ineizeh	ineizeh	PROPN
easat-2029	254	15	,	,	PUNCT
easat-2029	254	16	n.	n.	NOUN
easat-2029	254	17	,	,	PUNCT
easat-2029	254	18	almatarneh	almatarneh	PROPN
easat-2029	254	19	,	,	PUNCT
easat-2029	254	20	z.	z.	PROPN
easat-2029	254	21	,	,	PUNCT
easat-2029	254	22	&	&	CCONJ
easat-2029	254	23	jarrah	jarrah	PROPN
easat-2029	254	24	,	,	PUNCT
easat-2029	254	25	m.	m.	NOUN
easat-2029	254	26	a.	a.	PROPN
easat-2029	254	27	a.	a.	PROPN
easat-2029	254	28	l.	l.	PROPN
easat-2029	254	29	(	(	PUNCT
easat-2029	254	30	2022	2022	NUM
easat-2029	254	31	)	)	PUNCT
easat-2029	254	32	.	.	PUNCT
easat-2029	255	1	the	the	DET
easat-2029	255	2	effect	effect	NOUN
easat-2029	255	3	of	of	ADP
easat-2029	255	4	management	management	NOUN
easat-2029	255	5	accounting	accounting	NOUN
easat-2029	255	6	and	and	CCONJ
easat-2029	255	7	blockchain	blockchain	PROPN
easat-2029	255	8	technology	technology	PROPN
easat-2029	255	9	characteristics	characteristic	NOUN
easat-2029	255	10	on	on	ADP
easat-2029	255	11	supply	supply	NOUN
easat-2029	255	12	chains	chain	NOUN
easat-2029	255	13	efficiency	efficiency	NOUN
easat-2029	255	14	.	.	PUNCT
easat-2029	256	1	uncertain	uncertain	ADJ
easat-2029	256	2	supply	supply	NOUN
easat-2029	256	3	chain	chain	NOUN
easat-2029	256	4	management	management	NOUN
easat-2029	256	5	,	,	PUNCT
easat-2029	256	6	10(3	10(3	NUM
easat-2029	256	7	)	)	PUNCT
easat-2029	256	8	,	,	PUNCT
easat-2029	256	9	973	973	NUM
easat-2029	256	10	-	-	SYM
easat-2029	256	11	982	982	NUM
easat-2029	256	12	.	.	PUNCT
easat-2029	257	1	[	[	X
easat-2029	257	2	34	34	NUM
easat-2029	257	3	]	]	X
easat-2029	257	4	alzoubi	alzoubi	PROPN
easat-2029	257	5	,	,	PUNCT
easat-2029	257	6	e.	e.	PROPN
easat-2029	257	7	s.	s.	PROPN
easat-2029	257	8	s.	s.	PROPN
easat-2029	257	9	(	(	PUNCT
easat-2029	257	10	2016	2016	NUM
easat-2029	257	11	)	)	PUNCT
easat-2029	257	12	.	.	PUNCT
easat-2029	258	1	audit	audit	NOUN
easat-2029	258	2	quality	quality	NOUN
easat-2029	258	3	and	and	CCONJ
easat-2029	258	4	earnings	earning	NOUN
easat-2029	258	5	management	management	NOUN
easat-2029	258	6	:	:	PUNCT
easat-2029	258	7	evidence	evidence	NOUN
easat-2029	258	8	from	from	ADP
easat-2029	258	9	jordan	jordan	PROPN
easat-2029	258	10	.	.	PUNCT
easat-2029	259	1	journal	journal	PROPN
easat-2029	259	2	of	of	ADP
easat-2029	259	3	applied	apply	VERB
easat-2029	259	4	accounting	accounting	NOUN
easat-2029	259	5	research	research	NOUN
easat-2029	259	6	,	,	PUNCT
easat-2029	259	7	17(2	17(2	NUM
easat-2029	259	8	)	)	PUNCT
easat-2029	259	9	,	,	PUNCT
easat-2029	259	10	170	170	NUM
easat-2029	259	11	-	-	SYM
easat-2029	259	12	189	189	NUM
easat-2029	259	13	.	.	PUNCT
easat-2029	260	1	[	[	X
easat-2029	260	2	35	35	NUM
easat-2029	260	3	]	]	PUNCT
easat-2029	260	4	badran	badran	NOUN
easat-2029	260	5	,	,	PUNCT
easat-2029	260	6	a.	a.	NOUN
easat-2029	260	7	(	(	PUNCT
easat-2029	260	8	2023	2023	NUM
easat-2029	260	9	)	)	PUNCT
easat-2029	260	10	.	.	PUNCT
easat-2029	261	1	artificial	artificial	ADJ
easat-2029	261	2	intelligence	intelligence	NOUN
easat-2029	261	3	between	between	ADP
easat-2029	261	4	government	government	NOUN
easat-2029	261	5	and	and	CCONJ
easat-2029	261	6	selfregulation	selfregulation	NOUN
easat-2029	261	7	policies	policy	NOUN
easat-2029	261	8	:	:	PUNCT
easat-2029	261	9	a	a	DET
easat-2029	261	10	theoretical	theoretical	ADJ
easat-2029	261	11	approach	approach	NOUN
easat-2029	261	12	.	.	PUNCT
easat-2029	262	1	hikama	hikama	PROPN
easat-2029	262	2	,	,	PUNCT
easat-2029	262	3	4	4	NUM
easat-2029	262	4	(	(	PUNCT
easat-2029	262	5	7	7	NUM
easat-2029	262	6	)	)	PUNCT
easat-2029	262	7	,	,	PUNCT
easat-2029	262	8	pp	pp	PROPN
easat-2029	262	9	.	.	PUNCT
easat-2029	263	1	93	93	NUM
easat-2029	263	2	-	-	SYM
easat-2029	263	3	110	110	NUM
easat-2029	263	4	.	.	PUNCT
easat-2029	263	5	doi	doi	NOUN
easat-2029	263	6	:	:	PUNCT
easat-2029	263	7	10.31430	10.31430	NUM
easat-2029	263	8	/	/	SYM
easat-2029	263	9	ijzh4708	ijzh4708	PROPN
easat-2029	263	10	.	.	PUNCT
easat-2029	264	1	[	[	X
easat-2029	264	2	36	36	NUM
easat-2029	264	3	]	]	X
easat-2029	264	4	bagonza	bagonza	ADJ
easat-2029	264	5	,	,	PUNCT
easat-2029	264	6	a.	a.	PROPN
easat-2029	264	7	,	,	PUNCT
easat-2029	264	8	chen	chen	PROPN
easat-2029	264	9	,	,	PUNCT
easat-2029	264	10	y.	y.	PROPN
easat-2029	264	11	,	,	PUNCT
easat-2029	264	12	&	&	CCONJ
easat-2029	264	13	rech	rech	PROPN
easat-2029	264	14	,	,	PUNCT
easat-2029	264	15	f.	f.	PROPN
easat-2029	264	16	(	(	PUNCT
easat-2029	264	17	2024	2024	NUM
easat-2029	264	18	)	)	PUNCT
easat-2029	264	19	.	.	PUNCT
easat-2029	265	1	mediating	mediate	VERB
easat-2029	265	2	impact	impact	NOUN
easat-2029	265	3	of	of	ADP
easat-2029	265	4	integrated	integrated	ADJ
easat-2029	265	5	reporting	reporting	NOUN
easat-2029	265	6	on	on	ADP
easat-2029	265	7	audit	audit	NOUN
easat-2029	265	8	quality	quality	NOUN
easat-2029	265	9	and	and	CCONJ
easat-2029	265	10	market	market	NOUN
easat-2029	265	11	reactions	reaction	NOUN
easat-2029	265	12	in	in	ADP
easat-2029	265	13	africa	africa	PROPN
easat-2029	265	14	:	:	PUNCT
easat-2029	265	15	evidence	evidence	NOUN
easat-2029	265	16	from	from	ADP
easat-2029	265	17	south	south	PROPN
easat-2029	265	18	africa	africa	PROPN
easat-2029	265	19	.	.	PUNCT
easat-2029	266	1	accounting	accounting	NOUN
easat-2029	266	2	research	research	PROPN
easat-2029	266	3	journal	journal	NOUN
easat-2029	266	4	,	,	PUNCT
easat-2029	266	5	37(4	37(4	PROPN
easat-2029	266	6	)	)	PUNCT
easat-2029	266	7	,	,	PUNCT
easat-2029	266	8	401	401	NUM
easat-2029	266	9	-	-	SYM
easat-2029	266	10	417	417	NUM
easat-2029	266	11	.	.	PUNCT
easat-2029	267	1	[	[	X
easat-2029	267	2	37	37	NUM
easat-2029	267	3	]	]	SYM
easat-2029	267	4	beske	beske	PROPN
easat-2029	267	5	,	,	PUNCT
easat-2029	267	6	f.	f.	PROPN
easat-2029	267	7	,	,	PUNCT
easat-2029	267	8	haustein	haustein	PROPN
easat-2029	267	9	,	,	PUNCT
easat-2029	267	10	e.	e.	PROPN
easat-2029	267	11	,	,	PUNCT
easat-2029	267	12	&	&	CCONJ
easat-2029	267	13	lorson	lorson	PROPN
easat-2029	267	14	,	,	PUNCT
easat-2029	267	15	p.	p.	PROPN
easat-2029	267	16	c.	c.	PROPN
easat-2029	267	17	(	(	PUNCT
easat-2029	267	18	2020	2020	NUM
easat-2029	267	19	)	)	PUNCT
easat-2029	267	20	.	.	PUNCT
easat-2029	268	1	materiality	materiality	NOUN
easat-2029	268	2	analysis	analysis	NOUN
easat-2029	268	3	in	in	ADP
easat-2029	268	4	sustainability	sustainability	NOUN
easat-2029	268	5	and	and	CCONJ
easat-2029	268	6	integrated	integrate	VERB
easat-2029	268	7	reports	report	NOUN
easat-2029	268	8	.	.	PUNCT
easat-2029	269	1	sustainability	sustainability	NOUN
easat-2029	269	2	accounting	accounting	NOUN
easat-2029	269	3	,	,	PUNCT
easat-2029	269	4	management	management	NOUN
easat-2029	269	5	and	and	CCONJ
easat-2029	269	6	policy	policy	NOUN
easat-2029	269	7	journal	journal	NOUN
easat-2029	269	8	,	,	PUNCT
easat-2029	269	9	11(1	11(1	NUM
easat-2029	269	10	)	)	PUNCT
easat-2029	269	11	,	,	PUNCT
easat-2029	269	12	162	162	NUM
easat-2029	269	13	-	-	SYM
easat-2029	269	14	186	186	NUM
easat-2029	269	15	.	.	PUNCT
easat-2029	270	1	[	[	X
easat-2029	270	2	38	38	NUM
easat-2029	270	3	]	]	PUNCT
easat-2029	270	4	chouaibi	chouaibi	NOUN
easat-2029	270	5	,	,	PUNCT
easat-2029	270	6	j.	j.	PROPN
easat-2029	270	7	,	,	PUNCT
easat-2029	270	8	&	&	CCONJ
easat-2029	270	9	hichri	hichri	PROPN
easat-2029	270	10	,	,	PUNCT
easat-2029	270	11	a.	a.	NOUN
easat-2029	270	12	(	(	PUNCT
easat-2029	270	13	2021	2021	NUM
easat-2029	270	14	)	)	PUNCT
easat-2029	270	15	.	.	PUNCT
easat-2029	271	1	effect	effect	NOUN
easat-2029	271	2	of	of	ADP
easat-2029	271	3	the	the	DET
easat-2029	271	4	auditor	auditor	NOUN
easat-2029	271	5	’s	’s	PART
easat-2029	271	6	behavioral	behavioral	ADJ
easat-2029	271	7	and	and	CCONJ
easat-2029	271	8	individual	individual	ADJ
easat-2029	271	9	characteristics	characteristic	NOUN
easat-2029	271	10	on	on	ADP
easat-2029	271	11	integrated	integrate	VERB
easat-2029	271	12	reporting	reporting	NOUN
easat-2029	271	13	quality	quality	NOUN
easat-2029	271	14	:	:	PUNCT
easat-2029	271	15	evidence	evidence	NOUN
easat-2029	271	16	from	from	ADP
easat-2029	271	17	european	european	ADJ
easat-2029	271	18	companies	company	NOUN
easat-2029	271	19	.	.	PUNCT
easat-2029	272	1	international	international	ADJ
easat-2029	272	2	journal	journal	PROPN
easat-2029	272	3	of	of	ADP
easat-2029	272	4	law	law	NOUN
easat-2029	272	5	and	and	CCONJ
easat-2029	272	6	management	management	NOUN
easat-2029	272	7	,	,	PUNCT
easat-2029	272	8	63(2	63(2	NUM
easat-2029	272	9	)	)	PUNCT
easat-2029	272	10	,	,	PUNCT
easat-2029	272	11	195	195	NUM
easat-2029	272	12	-	-	SYM
easat-2029	272	13	218	218	NUM
easat-2029	272	14	.	.	PUNCT
easat-2029	273	1	[	[	X
easat-2029	273	2	39	39	NUM
easat-2029	273	3	]	]	PUNCT
easat-2029	273	4	chouaibi	chouaibi	NOUN
easat-2029	273	5	,	,	PUNCT
easat-2029	273	6	s.	s.	PROPN
easat-2029	273	7	,	,	PUNCT
easat-2029	273	8	chouaibi	chouaibi	NOUN
easat-2029	273	9	,	,	PUNCT
easat-2029	273	10	y.	y.	PROPN
easat-2029	273	11	,	,	PUNCT
easat-2029	273	12	&	&	CCONJ
easat-2029	273	13	zouari	zouari	PROPN
easat-2029	273	14	,	,	PUNCT
easat-2029	273	15	g.	g.	PROPN
easat-2029	273	16	(	(	PUNCT
easat-2029	273	17	2022	2022	NUM
easat-2029	273	18	)	)	PUNCT
easat-2029	273	19	.	.	PUNCT
easat-2029	274	1	board	board	NOUN
easat-2029	274	2	characteristics	characteristic	NOUN
easat-2029	274	3	and	and	CCONJ
easat-2029	274	4	integrated	integrated	ADJ
easat-2029	274	5	reporting	reporting	NOUN
easat-2029	274	6	quality	quality	NOUN
easat-2029	274	7	:	:	PUNCT
easat-2029	274	8	evidence	evidence	NOUN
easat-2029	274	9	from	from	ADP
easat-2029	274	10	esg	esg	PROPN
easat-2029	274	11	european	european	PROPN
easat-2029	274	12	companies	company	NOUN
easat-2029	274	13	.	.	PUNCT
easat-2029	275	1	euromed	eurome	VERB
easat-2029	275	2	journal	journal	PROPN
easat-2029	275	3	of	of	ADP
easat-2029	275	4	business	business	NOUN
easat-2029	275	5	,	,	PUNCT
easat-2029	275	6	17(4	17(4	NUM
easat-2029	275	7	)	)	PUNCT
easat-2029	275	8	,	,	PUNCT
easat-2029	275	9	425	425	NUM
easat-2029	275	10	-	-	SYM
easat-2029	275	11	447	447	NUM
easat-2029	275	12	.	.	PUNCT
easat-2029	276	1	[	[	X
easat-2029	276	2	40	40	NUM
easat-2029	276	3	]	]	PUNCT
easat-2029	276	4	dhifi	dhifi	PROPN
easat-2029	276	5	,	,	PUNCT
easat-2029	276	6	k.	k.	PROPN
easat-2029	276	7	,	,	PUNCT
easat-2029	276	8	&	&	CCONJ
easat-2029	276	9	zouari	zouari	PROPN
easat-2029	276	10	-	-	PUNCT
easat-2029	276	11	hadiji	hadiji	PROPN
easat-2029	276	12	,	,	PUNCT
easat-2029	276	13	r.	r.	PROPN
easat-2029	276	14	(	(	PUNCT
easat-2029	276	15	2024	2024	NUM
easat-2029	276	16	)	)	PUNCT
easat-2029	276	17	.	.	PUNCT
easat-2029	277	1	the	the	DET
easat-2029	277	2	relationship	relationship	NOUN
easat-2029	277	3	between	between	ADP
easat-2029	277	4	audit	audit	NOUN
easat-2029	277	5	quality	quality	NOUN
easat-2029	277	6	and	and	CCONJ
easat-2029	277	7	firm	firm	ADJ
easat-2029	277	8	performance	performance	NOUN
easat-2029	277	9	:	:	PUNCT
easat-2029	277	10	the	the	DET
easat-2029	277	11	mediating	mediate	VERB
easat-2029	277	12	effect	effect	NOUN
easat-2029	277	13	of	of	ADP
easat-2029	277	14	integrated	integrated	ADJ
easat-2029	277	15	reporting	reporting	NOUN
easat-2029	277	16	.	.	PUNCT
easat-2029	278	1	international	international	ADJ
easat-2029	278	2	journal	journal	NOUN
easat-2029	278	3	of	of	ADP
easat-2029	278	4	disclosure	disclosure	NOUN
easat-2029	278	5	and	and	CCONJ
easat-2029	278	6	governance	governance	NOUN
easat-2029	278	7	,	,	PUNCT
easat-2029	278	8	1	1	NUM
easat-2029	278	9	-	-	SYM
easat-2029	278	10	11	11	NUM
easat-2029	278	11	.	.	PUNCT
easat-2029	279	1	[	[	X
easat-2029	279	2	41	41	NUM
easat-2029	279	3	]	]	X
easat-2029	279	4	el	el	PROPN
easat-2029	279	5	-	-	PUNCT
easat-2029	279	6	agha	agha	PROPN
easat-2029	279	7	,	,	PUNCT
easat-2029	279	8	d.	d.	PROPN
easat-2029	279	9	(	(	PUNCT
easat-2029	279	10	2024	2024	NUM
easat-2029	279	11	)	)	PUNCT
easat-2029	279	12	.	.	PUNCT
easat-2029	280	1	the	the	DET
easat-2029	280	2	effect	effect	NOUN
easat-2029	280	3	of	of	ADP
easat-2029	280	4	employing	employ	VERB
easat-2029	280	5	the	the	DET
easat-2029	280	6	numbered	number	VERB
easat-2029	280	7	heads	head	NOUN
easat-2029	280	8	strategy	strategy	NOUN
easat-2029	280	9	on	on	ADP
easat-2029	280	10	developing	develop	VERB
easat-2029	280	11	critical	critical	ADJ
easat-2029	280	12	thinking	thinking	NOUN
easat-2029	280	13	skills	skill	NOUN
easat-2029	280	14	for	for	ADP
easat-2029	280	15	ninth	ninth	ADJ
easat-2029	280	16	grade	grade	NOUN
easat-2029	280	17	female	female	ADJ
easat-2029	280	18	students	student	NOUN
easat-2029	280	19	in	in	ADP
easat-2029	280	20	science	science	NOUN
easat-2029	280	21	.	.	PUNCT
easat-2029	281	1	journal	journal	PROPN
easat-2029	281	2	of	of	ADP
easat-2029	281	3	education	education	PROPN
easat-2029	281	4	/	/	SYM
easat-2029	281	5	al	al	PROPN
easat-2029	281	6	mejlh	mejlh	PROPN
easat-2029	281	7	altrbwyh	altrbwyh	PROPN
easat-2029	281	8	,	,	PUNCT
easat-2029	281	9	38(151	38(151	NOUN
easat-2029	281	10	)	)	PUNCT
easat-2029	281	11	,	,	PUNCT
easat-2029	281	12	213	213	NUM
easat-2029	281	13	-	-	SYM
easat-2029	281	14	247	247	NUM
easat-2029	281	15	.	.	PUNCT
easat-2029	282	1	[	[	X
easat-2029	282	2	42	42	NUM
easat-2029	282	3	]	]	PUNCT
easat-2029	282	4	elnashar	elnashar	NOUN
easat-2029	282	5	,	,	PUNCT
easat-2029	282	6	t.	t.	NOUN
easat-2029	282	7	a.	a.	NOUN
easat-2029	282	8	(	(	PUNCT
easat-2029	282	9	2016	2016	NUM
easat-2029	282	10	)	)	PUNCT
easat-2029	282	11	.	.	PUNCT
easat-2029	283	1	the	the	DET
easat-2029	283	2	probable	probable	ADJ
easat-2029	283	3	effect	effect	NOUN
easat-2029	283	4	of	of	ADP
easat-2029	283	5	integrated	integrated	ADJ
easat-2029	283	6	reporting	reporting	NOUN
easat-2029	283	7	on	on	ADP
easat-2029	283	8	audit	audit	NOUN
easat-2029	283	9	quality	quality	NOUN
easat-2029	283	10	.	.	PUNCT
easat-2029	284	1	available	available	ADJ
easat-2029	284	2	at	at	ADP
easat-2029	284	3	ssrn	ssrn	NOUN
easat-2029	284	4	2983598	2983598	NUM
easat-2029	284	5	.	.	PUNCT
easat-2029	285	1	[	[	X
easat-2029	285	2	43	43	NUM
easat-2029	285	3	]	]	X
easat-2029	285	4	fayad	fayad	PROPN
easat-2029	285	5	,	,	PUNCT
easat-2029	285	6	a.	a.	NOUN
easat-2029	285	7	a.	a.	PROPN
easat-2029	285	8	,	,	PUNCT
easat-2029	285	9	binti	binti	PROPN
easat-2029	285	10	mohd	mohd	PROPN
easat-2029	285	11	ariff	ariff	PROPN
easat-2029	285	12	,	,	PUNCT
easat-2029	285	13	a.	a.	PROPN
easat-2029	285	14	h.	h.	PROPN
easat-2029	285	15	,	,	PUNCT
easat-2029	285	16	ooi	ooi	PROPN
easat-2029	285	17	,	,	PUNCT
easat-2029	285	18	s.	s.	PROPN
easat-2029	285	19	c.	c.	PROPN
easat-2029	285	20	,	,	PUNCT
easat-2029	285	21	ahmi	ahmi	PROPN
easat-2029	285	22	,	,	PUNCT
easat-2029	285	23	a.	a.	NOUN
easat-2029	285	24	,	,	PUNCT
easat-2029	285	25	&	&	CCONJ
easat-2029	285	26	khatib	khatib	PROPN
easat-2029	285	27	,	,	PUNCT
easat-2029	285	28	s.	s.	PROPN
easat-2029	285	29	f.	f.	PROPN
easat-2029	285	30	(	(	PUNCT
easat-2029	285	31	2024	2024	NUM
easat-2029	285	32	)	)	PUNCT
easat-2029	285	33	.	.	PUNCT
easat-2029	286	1	towards	towards	ADP
easat-2029	286	2	concise	concise	ADJ
easat-2029	286	3	reporting	reporting	NOUN
easat-2029	286	4	through	through	ADP
easat-2029	286	5	integrated	integrated	ADJ
easat-2029	286	6	reporting	reporting	NOUN
easat-2029	286	7	:	:	PUNCT
easat-2029	286	8	a	a	DET
easat-2029	286	9	bibliometric	bibliometric	ADJ
easat-2029	286	10	review	review	NOUN
easat-2029	286	11	.	.	PUNCT
easat-2029	287	1	meditari	meditari	ADJ
easat-2029	287	2	accountancy	accountancy	NOUN
easat-2029	287	3	research	research	NOUN
easat-2029	287	4	,	,	PUNCT
easat-2029	287	5	32(3	32(3	NUM
easat-2029	287	6	)	)	PUNCT
easat-2029	287	7	,	,	PUNCT
easat-2029	287	8	832	832	NUM
easat-2029	287	9	-	-	SYM
easat-2029	287	10	856	856	NUM
easat-2029	287	11	.	.	PUNCT
easat-2029	288	1	https://doi.org/10.35682/jjlps.v15i1.466	https://doi.org/10.35682/jjlps.v15i1.466	ADV
easat-2029	288	2	https://doi.org/10.35682/jjlps.v15i2.436	https://doi.org/10.35682/jjlps.v15i2.436	X
easat-2029	288	3	132	132	NUM
easat-2029	288	4	edelweiss	edelweiss	PROPN
easat-2029	288	5	applied	apply	VERB
easat-2029	288	6	science	science	NOUN
easat-2029	288	7	and	and	CCONJ
easat-2029	288	8	technology	technology	NOUN
easat-2029	288	9	issn	issn	PROPN
easat-2029	288	10	:	:	PUNCT
easat-2029	288	11	2576	2576	NUM
easat-2029	288	12	-	-	SYM
easat-2029	288	13	8484	8484	NUM
easat-2029	288	14	vol	vol	NOUN
easat-2029	288	15	.	.	PROPN
easat-2029	289	1	8	8	NUM
easat-2029	289	2	,	,	PUNCT
easat-2029	289	3	no	no	INTJ
easat-2029	289	4	.	.	NOUN
easat-2029	290	1	6	6	NUM
easat-2029	290	2	:	:	SYM
easat-2029	290	3	124	124	NUM
easat-2029	290	4	-	-	SYM
easat-2029	290	5	133	133	NUM
easat-2029	290	6	,	,	PUNCT
easat-2029	290	7	2024	2024	NUM
easat-2029	290	8	doi	doi	NOUN
easat-2029	290	9	:	:	PUNCT
easat-2029	290	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	290	11	©	©	PROPN
easat-2029	290	12	2024	2024	NUM
easat-2029	290	13	by	by	ADP
easat-2029	290	14	the	the	DET
easat-2029	290	15	authors	author	NOUN
easat-2029	290	16	;	;	PUNCT
easat-2029	290	17	licensee	licensee	PROPN
easat-2029	290	18	learning	learning	NOUN
easat-2029	290	19	gate	gate	NOUN
easat-2029	291	1	[	[	X
easat-2029	291	2	44	44	NUM
easat-2029	291	3	]	]	SYM
easat-2029	291	4	gharaibeh	gharaibeh	NOUN
easat-2029	291	5	,	,	PUNCT
easat-2029	291	6	y.	y.	PROPN
easat-2029	291	7	,	,	PUNCT
easat-2029	291	8	&	&	CCONJ
easat-2029	291	9	ibrahim	ibrahim	PROPN
easat-2029	291	10	,	,	PUNCT
easat-2029	291	11	z.	z.	PROPN
easat-2029	291	12	(	(	PUNCT
easat-2029	291	13	2024	2024	NUM
easat-2029	291	14	)	)	PUNCT
easat-2029	291	15	.	.	PUNCT
easat-2029	292	1	impact	impact	NOUN
easat-2029	292	2	of	of	ADP
easat-2029	292	3	criminal	criminal	ADJ
easat-2029	292	4	offense	offense	NOUN
easat-2029	292	5	in	in	ADP
easat-2029	292	6	the	the	DET
easat-2029	292	7	economic	economic	ADJ
easat-2029	292	8	field	field	NOUN
easat-2029	292	9	on	on	ADP
easat-2029	292	10	the	the	DET
easat-2029	292	11	level	level	NOUN
easat-2029	292	12	of	of	ADP
easat-2029	292	13	financial	financial	ADJ
easat-2029	292	14	security	security	NOUN
easat-2029	292	15	:	:	PUNCT
easat-2029	292	16	formation	formation	NOUN
easat-2029	292	17	of	of	ADP
easat-2029	292	18	a	a	DET
easat-2029	292	19	modern	modern	ADJ
easat-2029	292	20	approach	approach	NOUN
easat-2029	292	21	in	in	ADP
easat-2029	292	22	case	case	NOUN
easat-2029	292	23	of	of	ADP
easat-2029	292	24	jordan	jordan	PROPN
easat-2029	292	25	.	.	PUNCT
easat-2029	293	1	financial	financial	PROPN
easat-2029	293	2	&	&	CCONJ
easat-2029	293	3	credit	credit	NOUN
easat-2029	293	4	activity	activity	NOUN
easat-2029	293	5	:	:	PUNCT
easat-2029	293	6	problems	problem	NOUN
easat-2029	293	7	of	of	ADP
easat-2029	293	8	theory	theory	NOUN
easat-2029	293	9	&	&	CCONJ
easat-2029	293	10	practice	practice	PROPN
easat-2029	293	11	,	,	PUNCT
easat-2029	293	12	2(55	2(55	NUM
easat-2029	293	13	)	)	PUNCT
easat-2029	293	14	.	.	PUNCT
easat-2029	294	1	[	[	X
easat-2029	294	2	45	45	NUM
easat-2029	294	3	]	]	PUNCT
easat-2029	294	4	gharaibeh	gharaibeh	NOUN
easat-2029	294	5	,	,	PUNCT
easat-2029	294	6	z.	z.	PROPN
easat-2029	294	7	i.	i.	PROPN
easat-2029	294	8	y.	y.	PROPN
easat-2029	294	9	,	,	PUNCT
easat-2029	294	10	alazzam	alazzam	PROPN
easat-2029	294	11	,	,	PUNCT
easat-2029	294	12	f.	f.	PROPN
easat-2029	294	13	a.	a.	PROPN
easat-2029	294	14	f.	f.	PROPN
easat-2029	294	15	,	,	PUNCT
easat-2029	294	16	salih	salih	PROPN
easat-2029	294	17	,	,	PUNCT
easat-2029	294	18	a.	a.	PROPN
easat-2029	294	19	j.	j.	PROPN
easat-2029	294	20	,	,	PUNCT
easat-2029	294	21	&	&	CCONJ
easat-2029	294	22	aldrou	aldrou	PROPN
easat-2029	294	23	,	,	PUNCT
easat-2029	294	24	k.	k.	PROPN
easat-2029	294	25	k.	k.	PROPN
easat-2029	294	26	a.	a.	PROPN
easat-2029	294	27	r.	r.	PROPN
easat-2029	294	28	(	(	PUNCT
easat-2029	294	29	2024	2024	NUM
easat-2029	294	30	)	)	PUNCT
easat-2029	294	31	.	.	PUNCT
easat-2029	295	1	examining	examine	VERB
easat-2029	295	2	challenges	challenge	NOUN
easat-2029	295	3	and	and	CCONJ
easat-2029	295	4	prospects	prospect	NOUN
easat-2029	295	5	associated	associate	VERB
easat-2029	295	6	with	with	ADP
easat-2029	295	7	implementing	implement	VERB
easat-2029	295	8	legal	legal	ADJ
easat-2029	295	9	protections	protection	NOUN
easat-2029	295	10	for	for	ADP
easat-2029	295	11	electronic	electronic	ADJ
easat-2029	295	12	governances	governance	NOUN
easat-2029	295	13	:	:	PUNCT
easat-2029	295	14	a	a	DET
easat-2029	295	15	generic	generic	ADJ
easat-2029	295	16	perspective	perspective	NOUN
easat-2029	295	17	from	from	ADP
easat-2029	295	18	developing	develop	VERB
easat-2029	295	19	country	country	NOUN
easat-2029	295	20	.	.	PUNCT
easat-2029	296	1	bbr	bbr	PROPN
easat-2029	296	2	.	.	PUNCT
easat-2029	297	1	brazilian	brazilian	ADJ
easat-2029	297	2	business	business	PROPN
easat-2029	297	3	review	review	PROPN
easat-2029	297	4	,	,	PUNCT
easat-2029	297	5	21(5	21(5	NUM
easat-2029	297	6	)	)	PUNCT
easat-2029	297	7	,	,	PUNCT
easat-2029	297	8	e20231773	e20231773	PROPN
easat-2029	297	9	.	.	PUNCT
easat-2029	298	1	[	[	X
easat-2029	298	2	46	46	NUM
easat-2029	298	3	]	]	X
easat-2029	298	4	goicoechea	goicoechea	PROPN
easat-2029	298	5	,	,	PUNCT
easat-2029	298	6	e.	e.	PROPN
easat-2029	298	7	,	,	PUNCT
easat-2029	298	8	gómez	gómez	NOUN
easat-2029	298	9	-	-	PUNCT
easat-2029	298	10	bezares	bezare	NOUN
easat-2029	298	11	,	,	PUNCT
easat-2029	298	12	f.	f.	PROPN
easat-2029	298	13	,	,	PUNCT
easat-2029	298	14	&	&	CCONJ
easat-2029	298	15	ugarte	ugarte	PROPN
easat-2029	298	16	,	,	PUNCT
easat-2029	298	17	j.	j.	PROPN
easat-2029	298	18	v.	v.	PROPN
easat-2029	298	19	(	(	PUNCT
easat-2029	298	20	2019	2019	NUM
easat-2029	298	21	)	)	PUNCT
easat-2029	298	22	.	.	PUNCT
easat-2029	299	1	integrated	integrate	VERB
easat-2029	299	2	reporting	reporting	NOUN
easat-2029	299	3	assurance	assurance	NOUN
easat-2029	299	4	:	:	PUNCT
easat-2029	299	5	perceptions	perception	NOUN
easat-2029	299	6	of	of	ADP
easat-2029	299	7	auditors	auditor	NOUN
easat-2029	299	8	and	and	CCONJ
easat-2029	299	9	users	user	NOUN
easat-2029	299	10	in	in	ADP
easat-2029	299	11	spain	spain	PROPN
easat-2029	299	12	.	.	PUNCT
easat-2029	300	1	sustainability	sustainability	NOUN
easat-2029	300	2	,	,	PUNCT
easat-2029	300	3	11(3	11(3	NUM
easat-2029	300	4	)	)	PUNCT
easat-2029	300	5	,	,	PUNCT
easat-2029	300	6	713	713	NUM
easat-2029	300	7	.	.	PUNCT
easat-2029	301	1	[	[	X
easat-2029	301	2	47	47	NUM
easat-2029	301	3	]	]	X
easat-2029	301	4	hamad	hamad	PROPN
easat-2029	301	5	,	,	PUNCT
easat-2029	301	6	s.	s.	PROPN
easat-2029	301	7	,	,	PUNCT
easat-2029	301	8	lai	lai	PROPN
easat-2029	301	9	,	,	PUNCT
easat-2029	301	10	f.	f.	PROPN
easat-2029	301	11	w.	w.	PROPN
easat-2029	301	12	,	,	PUNCT
easat-2029	301	13	shad	shad	PROPN
easat-2029	301	14	,	,	PUNCT
easat-2029	301	15	m.	m.	NOUN
easat-2029	301	16	k.	k.	PROPN
easat-2029	301	17	,	,	PUNCT
easat-2029	301	18	khatib	khatib	PROPN
easat-2029	301	19	,	,	PUNCT
easat-2029	301	20	s.	s.	PROPN
easat-2029	301	21	f.	f.	PROPN
easat-2029	301	22	,	,	PUNCT
easat-2029	301	23	&	&	CCONJ
easat-2029	301	24	ali	ali	PROPN
easat-2029	301	25	,	,	PUNCT
easat-2029	301	26	s.	s.	PROPN
easat-2029	301	27	e.	e.	PROPN
easat-2029	301	28	a.	a.	PROPN
easat-2029	301	29	(	(	PUNCT
easat-2029	301	30	2023	2023	NUM
easat-2029	301	31	)	)	PUNCT
easat-2029	301	32	.	.	PUNCT
easat-2029	302	1	assessing	assess	VERB
easat-2029	302	2	the	the	DET
easat-2029	302	3	implementation	implementation	NOUN
easat-2029	302	4	of	of	ADP
easat-2029	302	5	sustainable	sustainable	ADJ
easat-2029	302	6	development	development	NOUN
easat-2029	302	7	goals	goal	NOUN
easat-2029	302	8	:	:	PUNCT
easat-2029	302	9	does	do	AUX
easat-2029	302	10	integrated	integrate	VERB
easat-2029	302	11	reporting	reporting	NOUN
easat-2029	302	12	matter	matter	NOUN
easat-2029	302	13	?	?	PUNCT
easat-2029	303	1	sustainability	sustainability	NOUN
easat-2029	303	2	accounting	accounting	NOUN
easat-2029	303	3	,	,	PUNCT
easat-2029	303	4	management	management	NOUN
easat-2029	303	5	and	and	CCONJ
easat-2029	303	6	policy	policy	NOUN
easat-2029	303	7	journal	journal	NOUN
easat-2029	303	8	,	,	PUNCT
easat-2029	303	9	14(1	14(1	NUM
easat-2029	303	10	)	)	PUNCT
easat-2029	303	11	,	,	PUNCT
easat-2029	303	12	49	49	NUM
easat-2029	303	13	-	-	SYM
easat-2029	303	14	74	74	NUM
easat-2029	303	15	.	.	PUNCT
easat-2029	304	1	[	[	X
easat-2029	304	2	48	48	NUM
easat-2029	304	3	]	]	SYM
easat-2029	304	4	hapsari	hapsari	PROPN
easat-2029	304	5	,	,	PUNCT
easat-2029	304	6	d.	d.	PROPN
easat-2029	304	7	w.	w.	PROPN
easat-2029	304	8	,	,	PUNCT
easat-2029	304	9	&	&	CCONJ
easat-2029	304	10	khairunnisa	khairunnisa	PROPN
easat-2029	304	11	,	,	PUNCT
easat-2029	304	12	k.	k.	PROPN
easat-2029	304	13	a.	a.	PROPN
easat-2029	304	14	(	(	PUNCT
easat-2029	304	15	2023	2023	NUM
easat-2029	304	16	)	)	PUNCT
easat-2029	304	17	.	.	PUNCT
easat-2029	305	1	integrated	integrate	VERB
easat-2029	305	2	reporting	reporting	NOUN
easat-2029	305	3	implementation	implementation	NOUN
easat-2029	305	4	in	in	ADP
easat-2029	305	5	the	the	DET
easat-2029	305	6	health	health	NOUN
easat-2029	305	7	sector	sector	NOUN
easat-2029	305	8	industry	industry	NOUN
easat-2029	305	9	.	.	PUNCT
easat-2029	306	1	australasian	australasian	ADJ
easat-2029	306	2	accounting	accounting	NOUN
easat-2029	306	3	,	,	PUNCT
easat-2029	306	4	business	business	NOUN
easat-2029	306	5	and	and	CCONJ
easat-2029	306	6	finance	finance	NOUN
easat-2029	306	7	journal	journal	NOUN
easat-2029	306	8	,	,	PUNCT
easat-2029	306	9	17(4	17(4	NUM
easat-2029	306	10	)	)	PUNCT
easat-2029	306	11	,	,	PUNCT
easat-2029	306	12	149	149	NUM
easat-2029	306	13	-	-	SYM
easat-2029	306	14	162	162	NUM
easat-2029	306	15	.	.	PUNCT
easat-2029	307	1	[	[	X
easat-2029	307	2	49	49	NUM
easat-2029	307	3	]	]	X
easat-2029	307	4	hichri	hichri	PROPN
easat-2029	307	5	,	,	PUNCT
easat-2029	307	6	a.	a.	NOUN
easat-2029	307	7	(	(	PUNCT
easat-2029	307	8	2022	2022	NUM
easat-2029	307	9	)	)	PUNCT
easat-2029	307	10	.	.	PUNCT
easat-2029	308	1	corporate	corporate	ADJ
easat-2029	308	2	governance	governance	NOUN
easat-2029	308	3	and	and	CCONJ
easat-2029	308	4	integrated	integrated	ADJ
easat-2029	308	5	reporting	reporting	NOUN
easat-2029	308	6	:	:	PUNCT
easat-2029	308	7	evidence	evidence	NOUN
easat-2029	308	8	of	of	ADP
easat-2029	308	9	french	french	ADJ
easat-2029	308	10	companies	company	NOUN
easat-2029	308	11	.	.	PUNCT
easat-2029	309	1	journal	journal	NOUN
easat-2029	309	2	of	of	ADP
easat-2029	309	3	financial	financial	ADJ
easat-2029	309	4	reporting	reporting	NOUN
easat-2029	309	5	and	and	CCONJ
easat-2029	309	6	accounting	accounting	NOUN
easat-2029	309	7	,	,	PUNCT
easat-2029	309	8	20(3/4	20(3/4	NUM
easat-2029	309	9	)	)	PUNCT
easat-2029	309	10	,	,	PUNCT
easat-2029	309	11	472	472	NUM
easat-2029	309	12	-	-	SYM
easat-2029	309	13	492	492	NUM
easat-2029	309	14	.	.	PUNCT
easat-2029	310	1	[	[	X
easat-2029	310	2	50	50	NUM
easat-2029	310	3	]	]	PUNCT
easat-2029	310	4	hichri	hichri	PROPN
easat-2029	310	5	,	,	PUNCT
easat-2029	310	6	a.	a.	NOUN
easat-2029	310	7	(	(	PUNCT
easat-2029	310	8	2023	2023	NUM
easat-2029	310	9	)	)	PUNCT
easat-2029	310	10	.	.	PUNCT
easat-2029	311	1	integrated	integrate	VERB
easat-2029	311	2	reporting	reporting	NOUN
easat-2029	311	3	,	,	PUNCT
easat-2029	311	4	audit	audit	NOUN
easat-2029	311	5	quality	quality	NOUN
easat-2029	311	6	:	:	PUNCT
easat-2029	311	7	presence	presence	NOUN
easat-2029	311	8	of	of	ADP
easat-2029	311	9	environmental	environmental	ADJ
easat-2029	311	10	auditing	auditing	NOUN
easat-2029	311	11	in	in	ADP
easat-2029	311	12	an	an	DET
easat-2029	311	13	international	international	ADJ
easat-2029	311	14	context	context	NOUN
easat-2029	311	15	.	.	PUNCT
easat-2029	312	1	european	european	PROPN
easat-2029	312	2	business	business	PROPN
easat-2029	312	3	review	review	PROPN
easat-2029	312	4	,	,	PUNCT
easat-2029	312	5	35(3	35(3	NUM
easat-2029	312	6	)	)	PUNCT
easat-2029	312	7	,	,	PUNCT
easat-2029	312	8	397	397	NUM
easat-2029	312	9	-	-	SYM
easat-2029	312	10	425	425	NUM
easat-2029	312	11	.	.	PUNCT
easat-2029	313	1	[	[	X
easat-2029	313	2	51	51	NUM
easat-2029	313	3	]	]	PUNCT
easat-2029	313	4	hussein	hussein	PROPN
easat-2029	313	5	,	,	PUNCT
easat-2029	313	6	a.	a.	NOUN
easat-2029	313	7	(	(	PUNCT
easat-2029	313	8	2023	2023	NUM
easat-2029	313	9	)	)	PUNCT
easat-2029	313	10	.	.	PUNCT
easat-2029	314	1	surveying	survey	VERB
easat-2029	314	2	the	the	DET
easat-2029	314	3	field	field	NOUN
easat-2029	314	4	of	of	ADP
easat-2029	314	5	international	international	ADJ
easat-2029	314	6	relations	relation	NOUN
easat-2029	314	7	in	in	ADP
easat-2029	314	8	the	the	DET
easat-2029	314	9	arab	arab	ADJ
easat-2029	314	10	world	world	NOUN
easat-2029	314	11	:	:	PUNCT
easat-2029	314	12	realities	reality	NOUN
easat-2029	314	13	and	and	CCONJ
easat-2029	314	14	challenges	challenge	NOUN
easat-2029	314	15	.	.	PUNCT
easat-2029	315	1	siyasat	siyasat	PROPN
easat-2029	315	2	arabiya	arabiya	PROPN
easat-2029	315	3	,	,	PUNCT
easat-2029	315	4	11(61	11(61	NUM
easat-2029	315	5	)	)	PUNCT
easat-2029	315	6	,	,	PUNCT
easat-2029	315	7	31	31	NUM
easat-2029	315	8	-	-	SYM
easat-2029	315	9	52	52	NUM
easat-2029	315	10	,	,	PUNCT
easat-2029	315	11	doi	doi	NOUN
easat-2029	315	12	:	:	PUNCT
easat-2029	315	13	10.31430	10.31430	NUM
easat-2029	315	14	/	/	SYM
easat-2029	315	15	vvtb4611	vvtb4611	PROPN
easat-2029	315	16	.	.	PUNCT
easat-2029	316	1	[	[	X
easat-2029	316	2	52	52	NUM
easat-2029	316	3	]	]	SYM
easat-2029	316	4	jarah	jarah	PROPN
easat-2029	316	5	,	,	PUNCT
easat-2029	316	6	b.	b.	PROPN
easat-2029	316	7	a.	a.	PROPN
easat-2029	316	8	f.	f.	PROPN
easat-2029	316	9	,	,	PUNCT
easat-2029	316	10	al	al	PROPN
easat-2029	316	11	jarrah	jarrah	PROPN
easat-2029	316	12	,	,	PUNCT
easat-2029	316	13	m.	m.	NOUN
easat-2029	316	14	a.	a.	PROPN
easat-2029	316	15	,	,	PUNCT
easat-2029	316	16	al	al	PROPN
easat-2029	316	17	-	-	PUNCT
easat-2029	316	18	zaqeba	zaqeba	PROPN
easat-2029	316	19	,	,	PUNCT
easat-2029	316	20	m.	m.	NOUN
easat-2029	316	21	a.	a.	PROPN
easat-2029	316	22	a.	a.	PROPN
easat-2029	316	23	,	,	PUNCT
easat-2029	316	24	&	&	CCONJ
easat-2029	316	25	al	al	PROPN
easat-2029	316	26	-	-	PUNCT
easat-2029	316	27	jarrah	jarrah	PROPN
easat-2029	316	28	,	,	PUNCT
easat-2029	316	29	m.	m.	NOUN
easat-2029	316	30	f.	f.	PROPN
easat-2029	316	31	m.	m.	PROPN
easat-2029	316	32	(	(	PUNCT
easat-2029	316	33	2022a	2022a	NUM
easat-2029	316	34	)	)	PUNCT
easat-2029	316	35	.	.	PUNCT
easat-2029	317	1	the	the	DET
easat-2029	317	2	role	role	NOUN
easat-2029	317	3	of	of	ADP
easat-2029	317	4	internal	internal	ADJ
easat-2029	317	5	audit	audit	NOUN
easat-2029	317	6	to	to	PART
easat-2029	317	7	reduce	reduce	VERB
easat-2029	317	8	the	the	DET
easat-2029	317	9	effects	effect	NOUN
easat-2029	317	10	of	of	ADP
easat-2029	317	11	creative	creative	ADJ
easat-2029	317	12	accounting	accounting	NOUN
easat-2029	317	13	on	on	ADP
easat-2029	317	14	the	the	DET
easat-2029	317	15	reliability	reliability	NOUN
easat-2029	317	16	of	of	ADP
easat-2029	317	17	financial	financial	ADJ
easat-2029	317	18	statements	statement	NOUN
easat-2029	317	19	in	in	ADP
easat-2029	317	20	the	the	DET
easat-2029	317	21	jordanian	jordanian	ADJ
easat-2029	317	22	islamic	islamic	ADJ
easat-2029	317	23	banks	bank	NOUN
easat-2029	317	24	.	.	PUNCT
easat-2029	318	1	international	international	ADJ
easat-2029	318	2	journal	journal	PROPN
easat-2029	318	3	of	of	ADP
easat-2029	318	4	financial	financial	ADJ
easat-2029	318	5	studies	study	NOUN
easat-2029	318	6	,	,	PUNCT
easat-2029	318	7	10(3	10(3	NUM
easat-2029	318	8	)	)	PUNCT
easat-2029	318	9	,	,	PUNCT
easat-2029	318	10	60	60	NUM
easat-2029	318	11	.	.	PUNCT
easat-2029	319	1	[	[	X
easat-2029	319	2	53	53	NUM
easat-2029	319	3	]	]	SYM
easat-2029	319	4	jarah	jarah	PROPN
easat-2029	319	5	,	,	PUNCT
easat-2029	319	6	b.	b.	PROPN
easat-2029	319	7	a.	a.	PROPN
easat-2029	319	8	f.	f.	PROPN
easat-2029	319	9	,	,	PUNCT
easat-2029	319	10	alghadi	alghadi	NOUN
easat-2029	319	11	,	,	PUNCT
easat-2029	319	12	m.	m.	NOUN
easat-2029	319	13	y.	y.	PROPN
easat-2029	319	14	,	,	PUNCT
easat-2029	319	15	al	al	PROPN
easat-2029	319	16	-	-	PUNCT
easat-2029	319	17	zaqeba	zaqeba	PROPN
easat-2029	319	18	,	,	PUNCT
easat-2029	319	19	m.	m.	NOUN
easat-2029	319	20	a.	a.	PROPN
easat-2029	319	21	a.	a.	PROPN
easat-2029	319	22	,	,	PUNCT
easat-2029	319	23	mugableh	mugableh	NOUN
easat-2029	319	24	,	,	PUNCT
easat-2029	319	25	m.	m.	NOUN
easat-2029	319	26	i.	i.	PROPN
easat-2029	319	27	,	,	PUNCT
easat-2029	319	28	&	&	CCONJ
easat-2029	319	29	zaqaibeh	zaqaibeh	PROPN
easat-2029	319	30	,	,	PUNCT
easat-2029	319	31	b.	b.	PROPN
easat-2029	319	32	(	(	PUNCT
easat-2029	319	33	2024	2024	NUM
easat-2029	319	34	)	)	PUNCT
easat-2029	319	35	.	.	PUNCT
easat-2029	320	1	the	the	DET
easat-2029	320	2	influence	influence	NOUN
easat-2029	320	3	of	of	ADP
easat-2029	320	4	financial	financial	ADJ
easat-2029	320	5	technology	technology	NOUN
easat-2029	320	6	on	on	ADP
easat-2029	320	7	profitability	profitability	NOUN
easat-2029	320	8	in	in	ADP
easat-2029	320	9	jordanian	jordanian	ADJ
easat-2029	320	10	commercial	commercial	ADJ
easat-2029	320	11	banks	bank	NOUN
easat-2029	320	12	.	.	PUNCT
easat-2029	321	1	humanities	humanity	NOUN
easat-2029	321	2	and	and	CCONJ
easat-2029	321	3	social	social	ADJ
easat-2029	321	4	sciences	science	NOUN
easat-2029	321	5	letters	letter	NOUN
easat-2029	321	6	,	,	PUNCT
easat-2029	321	7	12(2	12(2	NUM
easat-2029	321	8	)	)	PUNCT
easat-2029	321	9	,	,	PUNCT
easat-2029	321	10	176	176	NUM
easat-2029	321	11	-	-	SYM
easat-2029	321	12	188	188	NUM
easat-2029	321	13	.	.	PUNCT
easat-2029	322	1	[	[	X
easat-2029	322	2	54	54	NUM
easat-2029	322	3	]	]	SYM
easat-2029	322	4	jarah	jarah	PROPN
easat-2029	322	5	,	,	PUNCT
easat-2029	322	6	b.	b.	PROPN
easat-2029	322	7	a.	a.	PROPN
easat-2029	322	8	f.	f.	PROPN
easat-2029	322	9	,	,	PUNCT
easat-2029	322	10	zaqeeba	zaqeeba	PROPN
easat-2029	322	11	,	,	PUNCT
easat-2029	322	12	n.	n.	PROPN
easat-2029	322	13	,	,	PUNCT
easat-2029	322	14	al	al	PROPN
easat-2029	322	15	-	-	PUNCT
easat-2029	322	16	jarrah	jarrah	PROPN
easat-2029	322	17	,	,	PUNCT
easat-2029	322	18	m.	m.	NOUN
easat-2029	322	19	f.	f.	PROPN
easat-2029	322	20	m.	m.	PROPN
easat-2029	322	21	,	,	PUNCT
easat-2029	322	22	al	al	PROPN
easat-2029	322	23	badarin	badarin	NOUN
easat-2029	322	24	,	,	PUNCT
easat-2029	322	25	a.	a.	NOUN
easat-2029	322	26	m.	m.	NOUN
easat-2029	322	27	,	,	PUNCT
easat-2029	322	28	&	&	CCONJ
easat-2029	322	29	almatarneh	almatarneh	PROPN
easat-2029	322	30	,	,	PUNCT
easat-2029	322	31	z.	z.	PROPN
easat-2029	322	32	(	(	PUNCT
easat-2029	322	33	2023	2023	NUM
easat-2029	322	34	)	)	PUNCT
easat-2029	322	35	.	.	PUNCT
easat-2029	323	1	the	the	DET
easat-2029	323	2	mediating	mediate	VERB
easat-2029	323	3	effect	effect	NOUN
easat-2029	323	4	of	of	ADP
easat-2029	323	5	the	the	DET
easat-2029	323	6	internal	internal	ADJ
easat-2029	323	7	control	control	NOUN
easat-2029	323	8	system	system	NOUN
easat-2029	323	9	on	on	ADP
easat-2029	323	10	the	the	DET
easat-2029	323	11	relationship	relationship	NOUN
easat-2029	323	12	between	between	ADP
easat-2029	323	13	the	the	DET
easat-2029	323	14	accounting	accounting	NOUN
easat-2029	323	15	information	information	NOUN
easat-2029	323	16	system	system	NOUN
easat-2029	323	17	and	and	CCONJ
easat-2029	323	18	employee	employee	NOUN
easat-2029	323	19	performance	performance	NOUN
easat-2029	323	20	in	in	ADP
easat-2029	323	21	jordan	jordan	PROPN
easat-2029	323	22	islamic	islamic	PROPN
easat-2029	323	23	banks	banks	PROPN
easat-2029	323	24	.	.	PUNCT
easat-2029	324	1	economies	economy	NOUN
easat-2029	324	2	,	,	PUNCT
easat-2029	324	3	11(3	11(3	NUM
easat-2029	324	4	)	)	PUNCT
easat-2029	324	5	,	,	PUNCT
easat-2029	324	6	77	77	NUM
easat-2029	324	7	.	.	PUNCT
easat-2029	325	1	[	[	X
easat-2029	325	2	55	55	NUM
easat-2029	325	3	]	]	SYM
easat-2029	325	4	jarah	jarah	PROPN
easat-2029	325	5	,	,	PUNCT
easat-2029	325	6	b.	b.	PROPN
easat-2029	325	7	,	,	PUNCT
easat-2029	325	8	jarrah	jarrah	PROPN
easat-2029	325	9	,	,	PUNCT
easat-2029	325	10	m.	m.	NOUN
easat-2029	325	11	a.	a.	PROPN
easat-2029	325	12	a.	a.	PROPN
easat-2029	325	13	l.	l.	PROPN
easat-2029	325	14	,	,	PUNCT
easat-2029	325	15	&	&	CCONJ
easat-2029	325	16	al	al	PROPN
easat-2029	325	17	-	-	PUNCT
easat-2029	325	18	zaqeba	zaqeba	PROPN
easat-2029	325	19	,	,	PUNCT
easat-2029	325	20	m.	m.	NOUN
easat-2029	325	21	(	(	PUNCT
easat-2029	325	22	2022b	2022b	NUM
easat-2029	325	23	)	)	PUNCT
easat-2029	325	24	.	.	PUNCT
easat-2029	326	1	the	the	DET
easat-2029	326	2	role	role	NOUN
easat-2029	326	3	of	of	ADP
easat-2029	326	4	internal	internal	ADJ
easat-2029	326	5	audit	audit	NOUN
easat-2029	326	6	in	in	ADP
easat-2029	326	7	improving	improve	VERB
easat-2029	326	8	supply	supply	NOUN
easat-2029	326	9	chain	chain	NOUN
easat-2029	326	10	management	management	NOUN
easat-2029	326	11	in	in	ADP
easat-2029	326	12	shipping	shipping	NOUN
easat-2029	326	13	companies	company	NOUN
easat-2029	326	14	.	.	PUNCT
easat-2029	327	1	uncertain	uncertain	ADJ
easat-2029	327	2	supply	supply	NOUN
easat-2029	327	3	chain	chain	NOUN
easat-2029	327	4	management	management	NOUN
easat-2029	327	5	,	,	PUNCT
easat-2029	327	6	10	10	NUM
easat-2029	327	7	(	(	PUNCT
easat-2029	327	8	3	3	NUM
easat-2029	327	9	)	)	PUNCT
easat-2029	327	10	,	,	PUNCT
easat-2029	327	11	1023	1023	NUM
easat-2029	327	12	-	-	SYM
easat-2029	327	13	1028	1028	NUM
easat-2029	327	14	.	.	PUNCT
easat-2029	328	1	[	[	X
easat-2029	328	2	56	56	NUM
easat-2029	328	3	]	]	X
easat-2029	328	4	jassim	jassim	NOUN
easat-2029	328	5	,	,	PUNCT
easat-2029	328	6	a.	a.	PROPN
easat-2029	328	7	s.	s.	PROPN
easat-2029	328	8	a.	a.	PROPN
easat-2029	328	9	,	,	PUNCT
easat-2029	328	10	&	&	CCONJ
easat-2029	328	11	ahmed	ahmed	PROPN
easat-2029	328	12	,	,	PUNCT
easat-2029	328	13	m.	m.	PROPN
easat-2029	328	14	d.	d.	PROPN
easat-2029	328	15	q.	q.	PROPN
easat-2029	328	16	m.	m.	PROPN
easat-2029	328	17	(	(	PUNCT
easat-2029	328	18	2023	2023	NUM
easat-2029	328	19	)	)	PUNCT
easat-2029	328	20	.	.	PUNCT
easat-2029	329	1	implications	implication	NOUN
easat-2029	329	2	of	of	ADP
easat-2029	329	3	achieving	achieve	VERB
easat-2029	329	4	the	the	DET
easat-2029	329	5	quality	quality	NOUN
easat-2029	329	6	of	of	ADP
easat-2029	329	7	financial	financial	ADJ
easat-2029	329	8	reports	report	NOUN
easat-2029	329	9	on	on	ADP
easat-2029	329	10	the	the	DET
easat-2029	329	11	opinion	opinion	NOUN
easat-2029	329	12	of	of	ADP
easat-2029	329	13	the	the	DET
easat-2029	329	14	external	external	ADJ
easat-2029	329	15	auditor	auditor	NOUN
easat-2029	329	16	)	)	PUNCT
easat-2029	329	17	an	an	DET
easat-2029	329	18	applied	apply	VERB
easat-2029	329	19	study	study	NOUN
easat-2029	329	20	on	on	ADP
easat-2029	329	21	a	a	DET
easat-2029	329	22	sample	sample	NOUN
easat-2029	329	23	of	of	ADP
easat-2029	329	24	iraqi	iraqi	ADJ
easat-2029	329	25	local	local	ADJ
easat-2029	329	26	organizations	organization	NOUN
easat-2029	329	27	.	.	PUNCT
easat-2029	330	1	world	world	NOUN
easat-2029	330	2	bulletin	bulletin	NOUN
easat-2029	330	3	of	of	ADP
easat-2029	330	4	management	management	NOUN
easat-2029	330	5	and	and	CCONJ
easat-2029	330	6	law	law	NOUN
easat-2029	330	7	,	,	PUNCT
easat-2029	330	8	20	20	NUM
easat-2029	330	9	,	,	PUNCT
easat-2029	330	10	1	1	NUM
easat-2029	330	11	-	-	SYM
easat-2029	330	12	14	14	NUM
easat-2029	330	13	.	.	PUNCT
easat-2029	331	1	[	[	X
easat-2029	331	2	57	57	NUM
easat-2029	331	3	]	]	PUNCT
easat-2029	331	4	khalek	khalek	ADJ
easat-2029	331	5	yahya	yahya	PROPN
easat-2029	331	6	,	,	PUNCT
easat-2029	331	7	f.	f.	PROPN
easat-2029	331	8	a.	a.	PROPN
easat-2029	331	9	(	(	PUNCT
easat-2029	331	10	2022	2022	NUM
easat-2029	331	11	)	)	PUNCT
easat-2029	331	12	.	.	PUNCT
easat-2029	332	1	the	the	DET
easat-2029	332	2	role	role	NOUN
easat-2029	332	3	of	of	ADP
easat-2029	332	4	sustainable	sustainable	ADJ
easat-2029	332	5	performance	performance	NOUN
easat-2029	332	6	auditing	auditing	NOUN
easat-2029	332	7	in	in	ADP
easat-2029	332	8	adding	add	VERB
easat-2029	332	9	confidence	confidence	NOUN
easat-2029	332	10	and	and	CCONJ
easat-2029	332	11	enhancing	enhance	VERB
easat-2029	332	12	credibility	credibility	NOUN
easat-2029	332	13	for	for	ADP
easat-2029	332	14	integrated	integrated	ADJ
easat-2029	332	15	reporting	reporting	NOUN
easat-2029	332	16	in	in	ADP
easat-2029	332	17	economic	economic	ADJ
easat-2029	332	18	units	unit	NOUN
easat-2029	332	19	:	:	PUNCT
easat-2029	332	20	theory	theory	NOUN
easat-2029	332	21	study	study	NOUN
easat-2029	332	22	.	.	PUNCT
easat-2029	333	1	tikrit	tikrit	PROPN
easat-2029	333	2	journal	journal	PROPN
easat-2029	333	3	of	of	ADP
easat-2029	333	4	administrative	administrative	ADJ
easat-2029	333	5	and	and	CCONJ
easat-2029	333	6	economic	economic	ADJ
easat-2029	333	7	sciences	science	NOUN
easat-2029	333	8	,	,	PUNCT
easat-2029	333	9	18(60	18(60	NUM
easat-2029	333	10	part	part	NOUN
easat-2029	333	11	1	1	NUM
easat-2029	333	12	)	)	PUNCT
easat-2029	333	13	.	.	PUNCT
easat-2029	334	1	[	[	X
easat-2029	334	2	58	58	NUM
easat-2029	334	3	]	]	X
easat-2029	334	4	kristilestari	kristilestari	PROPN
easat-2029	334	5	,	,	PUNCT
easat-2029	334	6	c.	c.	PROPN
easat-2029	334	7	c.	c.	PROPN
easat-2029	334	8	,	,	PUNCT
easat-2029	334	9	&	&	CCONJ
easat-2029	334	10	andesto	andesto	PROPN
easat-2029	334	11	,	,	PUNCT
easat-2029	334	12	r.	r.	PROPN
easat-2029	334	13	(	(	PUNCT
easat-2029	334	14	2023	2023	NUM
easat-2029	334	15	)	)	PUNCT
easat-2029	334	16	.	.	PUNCT
easat-2029	335	1	influence	influence	NOUN
easat-2029	335	2	of	of	ADP
easat-2029	335	3	the	the	DET
easat-2029	335	4	independence	independence	NOUN
easat-2029	335	5	of	of	ADP
easat-2029	335	6	the	the	DET
easat-2029	335	7	board	board	NOUN
easat-2029	335	8	of	of	ADP
easat-2029	335	9	commissioners	commissioner	NOUN
easat-2029	335	10	,	,	PUNCT
easat-2029	335	11	the	the	DET
easat-2029	335	12	competency	competency	NOUN
easat-2029	335	13	of	of	ADP
easat-2029	335	14	the	the	DET
easat-2029	335	15	committee	committee	NOUN
easat-2029	335	16	audit	audit	NOUN
easat-2029	335	17	,	,	PUNCT
easat-2029	335	18	and	and	CCONJ
easat-2029	335	19	audit	audit	NOUN
easat-2029	335	20	quality	quality	NOUN
easat-2029	335	21	on	on	ADP
easat-2029	335	22	earnings	earning	NOUN
easat-2029	335	23	management	management	NOUN
easat-2029	335	24	and	and	CCONJ
easat-2029	335	25	its	its	PRON
easat-2029	335	26	implications	implication	NOUN
easat-2029	335	27	on	on	ADP
easat-2029	335	28	firm	firm	ADJ
easat-2029	335	29	value	value	NOUN
easat-2029	335	30	(	(	PUNCT
easat-2029	335	31	empirical	empirical	ADJ
easat-2029	335	32	study	study	NOUN
easat-2029	335	33	of	of	ADP
easat-2029	335	34	non	non	ADJ
easat-2029	335	35	-	-	ADJ
easat-2029	335	36	financial	financial	ADJ
easat-2029	335	37	state	state	NOUN
easat-2029	335	38	-	-	PUNCT
easat-2029	335	39	owned	own	VERB
easat-2029	335	40	enterprises	enterprise	NOUN
easat-2029	335	41	that	that	PRON
easat-2029	335	42	go	go	VERB
easat-2029	335	43	public	public	ADJ
easat-2029	335	44	in	in	ADP
easat-2029	335	45	the	the	PRON
easat-2029	335	46	.	.	PUNCT
easat-2029	336	1	dinasti	dinasti	PROPN
easat-2029	336	2	international	international	PROPN
easat-2029	336	3	journal	journal	PROPN
easat-2029	336	4	of	of	ADP
easat-2029	336	5	education	education	NOUN
easat-2029	336	6	management	management	NOUN
easat-2029	336	7	and	and	CCONJ
easat-2029	336	8	social	social	ADJ
easat-2029	336	9	science	science	NOUN
easat-2029	336	10	,	,	PUNCT
easat-2029	336	11	4(4	4(4	NUM
easat-2029	336	12	)	)	PUNCT
easat-2029	336	13	,	,	PUNCT
easat-2029	336	14	526	526	NUM
easat-2029	336	15	-	-	SYM
easat-2029	336	16	541	541	NUM
easat-2029	336	17	.	.	PUNCT
easat-2029	337	1	[	[	X
easat-2029	337	2	59	59	NUM
easat-2029	337	3	]	]	PUNCT
easat-2029	337	4	manes	mane	NOUN
easat-2029	337	5	rossi	rossi	PROPN
easat-2029	337	6	,	,	PUNCT
easat-2029	337	7	f.	f.	PROPN
easat-2029	337	8	,	,	PUNCT
easat-2029	337	9	brusca	brusca	NOUN
easat-2029	337	10	,	,	PUNCT
easat-2029	337	11	i.	i.	PROPN
easat-2029	337	12	,	,	PUNCT
easat-2029	337	13	&	&	CCONJ
easat-2029	337	14	condor	condor	PROPN
easat-2029	337	15	,	,	PUNCT
easat-2029	337	16	v.	v.	PROPN
easat-2029	337	17	(	(	PUNCT
easat-2029	337	18	2021	2021	NUM
easat-2029	337	19	)	)	PUNCT
easat-2029	337	20	.	.	PUNCT
easat-2029	338	1	in	in	ADP
easat-2029	338	2	the	the	DET
easat-2029	338	3	pursuit	pursuit	NOUN
easat-2029	338	4	of	of	ADP
easat-2029	338	5	harmonization	harmonization	NOUN
easat-2029	338	6	:	:	PUNCT
easat-2029	338	7	comparing	compare	VERB
easat-2029	338	8	the	the	DET
easat-2029	338	9	audit	audit	NOUN
easat-2029	338	10	systems	system	NOUN
easat-2029	338	11	of	of	ADP
easat-2029	338	12	european	european	ADJ
easat-2029	338	13	local	local	ADJ
easat-2029	338	14	governments	government	NOUN
easat-2029	338	15	.	.	PUNCT
easat-2029	339	1	public	public	ADJ
easat-2029	339	2	money	money	NOUN
easat-2029	339	3	&	&	CCONJ
easat-2029	339	4	management	management	NOUN
easat-2029	339	5	,	,	PUNCT
easat-2029	339	6	41(8	41(8	PROPN
easat-2029	339	7	)	)	PUNCT
easat-2029	339	8	,	,	PUNCT
easat-2029	339	9	604	604	NUM
easat-2029	339	10	-	-	SYM
easat-2029	339	11	614	614	NUM
easat-2029	339	12	.	.	PUNCT
easat-2029	340	1	[	[	X
easat-2029	340	2	60	60	NUM
easat-2029	340	3	]	]	X
easat-2029	340	4	mawardani	mawardani	NOUN
easat-2029	340	5	,	,	PUNCT
easat-2029	340	6	h.	h.	PROPN
easat-2029	340	7	a.	a.	PROPN
easat-2029	340	8	,	,	PUNCT
easat-2029	340	9	&	&	CCONJ
easat-2029	340	10	harymawan	harymawan	PROPN
easat-2029	340	11	,	,	PUNCT
easat-2029	340	12	i.	i.	PROPN
easat-2029	340	13	(	(	PUNCT
easat-2029	340	14	2021	2021	NUM
easat-2029	340	15	)	)	PUNCT
easat-2029	340	16	.	.	PUNCT
easat-2029	341	1	the	the	DET
easat-2029	341	2	relationship	relationship	NOUN
easat-2029	341	3	between	between	ADP
easat-2029	341	4	corporate	corporate	ADJ
easat-2029	341	5	governance	governance	NOUN
easat-2029	341	6	and	and	CCONJ
easat-2029	341	7	integrated	integrated	ADJ
easat-2029	341	8	reporting	reporting	NOUN
easat-2029	341	9	.	.	PUNCT
easat-2029	342	1	journal	journal	NOUN
easat-2029	342	2	of	of	ADP
easat-2029	342	3	accounting	accounting	NOUN
easat-2029	342	4	and	and	CCONJ
easat-2029	342	5	investment	investment	NOUN
easat-2029	342	6	,	,	PUNCT
easat-2029	342	7	22(1	22(1	NUM
easat-2029	342	8	)	)	PUNCT
easat-2029	342	9	,	,	PUNCT
easat-2029	342	10	51	51	NUM
easat-2029	342	11	-	-	SYM
easat-2029	342	12	79	79	NUM
easat-2029	342	13	.	.	PUNCT
easat-2029	343	1	[	[	X
easat-2029	343	2	61	61	NUM
easat-2029	343	3	]	]	X
easat-2029	343	4	mohd	mohd	PROPN
easat-2029	343	5	ariff	ariff	PROPN
easat-2029	343	6	,	,	PUNCT
easat-2029	343	7	a.	a.	PROPN
easat-2029	343	8	h.	h.	PROPN
easat-2029	343	9	,	,	PUNCT
easat-2029	343	10	fayad	fayad	PROPN
easat-2029	343	11	,	,	PUNCT
easat-2029	343	12	a.	a.	NOUN
easat-2029	343	13	a.	a.	PROPN
easat-2029	343	14	,	,	PUNCT
easat-2029	343	15	sawandi	sawandi	NOUN
easat-2029	343	16	,	,	PUNCT
easat-2029	343	17	n.	n.	NOUN
easat-2029	343	18	,	,	PUNCT
easat-2029	343	19	abu	abu	PROPN
easat-2029	343	20	bakar	bakar	PROPN
easat-2029	343	21	,	,	PUNCT
easat-2029	343	22	f.	f.	PROPN
easat-2029	343	23	,	,	PUNCT
easat-2029	343	24	md	md	PROPN
easat-2029	343	25	hashim	hashim	PROPN
easat-2029	343	26	,	,	PUNCT
easat-2029	343	27	m.	m.	PROPN
easat-2029	343	28	f.	f.	PROPN
easat-2029	343	29	a.	a.	PROPN
easat-2029	343	30	,	,	PUNCT
easat-2029	343	31	&	&	CCONJ
easat-2029	343	32	abdul	abdul	PROPN
easat-2029	343	33	latif	latif	PROPN
easat-2029	343	34	,	,	PUNCT
easat-2029	343	35	r.	r.	PROPN
easat-2029	343	36	(	(	PUNCT
easat-2029	343	37	2023	2023	NUM
easat-2029	343	38	)	)	PUNCT
easat-2029	343	39	.	.	PUNCT
easat-2029	344	1	audit	audit	NOUN
easat-2029	344	2	committee	committee	NOUN
easat-2029	344	3	and	and	CCONJ
easat-2029	344	4	integrated	integrated	ADJ
easat-2029	344	5	reporting	reporting	NOUN
easat-2029	344	6	quality	quality	NOUN
easat-2029	344	7	:	:	PUNCT
easat-2029	344	8	empirical	empirical	ADJ
easat-2029	344	9	evidence	evidence	NOUN
easat-2029	344	10	from	from	ADP
easat-2029	344	11	an	an	DET
easat-2029	344	12	emerging	emerge	VERB
easat-2029	344	13	market	market	NOUN
easat-2029	344	14	.	.	PUNCT
easat-2029	345	1	polish	polish	PROPN
easat-2029	345	2	journal	journal	PROPN
easat-2029	345	3	of	of	ADP
easat-2029	345	4	management	management	NOUN
easat-2029	345	5	studies	study	NOUN
easat-2029	345	6	,	,	PUNCT
easat-2029	345	7	28	28	NUM
easat-2029	345	8	.	.	PUNCT
easat-2029	346	1	[	[	X
easat-2029	346	2	62	62	NUM
easat-2029	346	3	]	]	X
easat-2029	346	4	nasser	nasser	PROPN
easat-2029	346	5	,	,	PUNCT
easat-2029	346	6	s.	s.	PROPN
easat-2029	346	7	,	,	PUNCT
easat-2029	346	8	&	&	CCONJ
easat-2029	346	9	khateeb	khateeb	PROPN
easat-2029	346	10	,	,	PUNCT
easat-2029	346	11	s.	s.	PROPN
easat-2029	346	12	(	(	PUNCT
easat-2029	346	13	2023	2023	NUM
easat-2029	346	14	)	)	PUNCT
easat-2029	346	15	.	.	PUNCT
easat-2029	347	1	"	"	PUNCT
easat-2029	347	2	thorough	thorough	ADJ
easat-2029	347	3	surveillance	surveillance	NOUN
easat-2029	347	4	:	:	PUNCT
easat-2029	347	5	the	the	DET
easat-2029	347	6	genesis	genesis	NOUN
easat-2029	347	7	of	of	ADP
easat-2029	347	8	israeli	israeli	ADJ
easat-2029	347	9	policies	policy	NOUN
easat-2029	347	10	of	of	ADP
easat-2029	347	11	population	population	NOUN
easat-2029	347	12	management	management	NOUN
easat-2029	347	13	,	,	PUNCT
easat-2029	347	14	surveillance	surveillance	NOUN
easat-2029	347	15	and	and	CCONJ
easat-2029	347	16	political	political	ADJ
easat-2029	347	17	control	control	NOUN
easat-2029	347	18	towards	towards	ADP
easat-2029	347	19	the	the	DET
easat-2029	347	20	palestinian	palestinian	ADJ
easat-2029	347	21	minority	minority	NOUN
easat-2029	347	22	"	"	PUNCT
easat-2029	347	23	.	.	PUNCT
easat-2029	348	1	siyasat	siyasat	PROPN
easat-2029	348	2	arabiya	arabiya	PROPN
easat-2029	348	3	,	,	PUNCT
easat-2029	348	4	11(64	11(64	NUM
easat-2029	348	5	-	-	SYM
easat-2029	348	6	65	65	NUM
easat-2029	348	7	)	)	PUNCT
easat-2029	348	8	,	,	PUNCT
easat-2029	348	9	233	233	NUM
easat-2029	348	10	-	-	SYM
easat-2029	348	11	239	239	NUM
easat-2029	348	12	,	,	PUNCT
easat-2029	348	13	doi	doi	NOUN
easat-2029	348	14	:	:	PUNCT
easat-2029	348	15	10.31430	10.31430	NUM
easat-2029	348	16	/	/	SYM
easat-2029	348	17	lalb7015	lalb7015	PROPN
easat-2029	348	18	.	.	PUNCT
easat-2029	349	1	[	[	X
easat-2029	349	2	63	63	NUM
easat-2029	349	3	]	]	SYM
easat-2029	349	4	navarrete	navarrete	ADJ
easat-2029	349	5	-	-	PUNCT
easat-2029	349	6	oyarce	oyarce	NOUN
easat-2029	349	7	,	,	PUNCT
easat-2029	349	8	j.	j.	PROPN
easat-2029	349	9	,	,	PUNCT
easat-2029	349	10	moraga	moraga	PROPN
easat-2029	349	11	-	-	PUNCT
easat-2029	349	12	flores	flores	PROPN
easat-2029	349	13	,	,	PUNCT
easat-2029	349	14	h.	h.	PROPN
easat-2029	349	15	,	,	PUNCT
easat-2029	349	16	gallegos	gallegos	PROPN
easat-2029	349	17	mardones	mardones	PROPN
easat-2029	349	18	,	,	PUNCT
easat-2029	349	19	j.	j.	PROPN
easat-2029	349	20	a.	a.	PROPN
easat-2029	349	21	,	,	PUNCT
easat-2029	349	22	&	&	CCONJ
easat-2029	349	23	gallizo	gallizo	PROPN
easat-2029	349	24	,	,	PUNCT
easat-2029	349	25	j.	j.	PROPN
easat-2029	349	26	l.	l.	PROPN
easat-2029	349	27	(	(	PUNCT
easat-2029	349	28	2022	2022	NUM
easat-2029	349	29	)	)	PUNCT
easat-2029	349	30	.	.	PUNCT
easat-2029	350	1	why	why	SCONJ
easat-2029	350	2	integrated	integrated	ADJ
easat-2029	350	3	reporting	reporting	NOUN
easat-2029	350	4	?	?	PUNCT
easat-2029	351	1	insights	insight	NOUN
easat-2029	351	2	from	from	ADP
easat-2029	351	3	early	early	ADJ
easat-2029	351	4	adoption	adoption	NOUN
easat-2029	351	5	in	in	ADP
easat-2029	351	6	an	an	DET
easat-2029	351	7	emerging	emerge	VERB
easat-2029	351	8	economy	economy	NOUN
easat-2029	351	9	.	.	PUNCT
easat-2029	352	1	sustainability	sustainability	NOUN
easat-2029	352	2	,	,	PUNCT
easat-2029	352	3	14(3	14(3	NUM
easat-2029	352	4	)	)	PUNCT
easat-2029	352	5	,	,	PUNCT
easat-2029	352	6	1695	1695	NUM
easat-2029	352	7	.	.	PUNCT
easat-2029	353	1	[	[	X
easat-2029	353	2	64	64	NUM
easat-2029	353	3	]	]	PUNCT
easat-2029	353	4	noordin	noordin	NOUN
easat-2029	353	5	,	,	PUNCT
easat-2029	353	6	n.	n.	PROPN
easat-2029	353	7	a.	a.	NOUN
easat-2029	353	8	,	,	PUNCT
easat-2029	353	9	hussainey	hussainey	NOUN
easat-2029	353	10	,	,	PUNCT
easat-2029	353	11	k.	k.	PROPN
easat-2029	353	12	,	,	PUNCT
easat-2029	353	13	&	&	CCONJ
easat-2029	353	14	hayek	hayek	PROPN
easat-2029	353	15	,	,	PUNCT
easat-2029	353	16	a.	a.	PROPN
easat-2029	353	17	f.	f.	PROPN
easat-2029	353	18	(	(	PUNCT
easat-2029	353	19	2022	2022	NUM
easat-2029	353	20	)	)	PUNCT
easat-2029	353	21	.	.	PUNCT
easat-2029	354	1	the	the	DET
easat-2029	354	2	use	use	NOUN
easat-2029	354	3	of	of	ADP
easat-2029	354	4	artificial	artificial	ADJ
easat-2029	354	5	intelligence	intelligence	NOUN
easat-2029	354	6	and	and	CCONJ
easat-2029	354	7	audit	audit	NOUN
easat-2029	354	8	quality	quality	NOUN
easat-2029	354	9	:	:	PUNCT
easat-2029	354	10	an	an	DET
easat-2029	354	11	analysis	analysis	NOUN
easat-2029	354	12	from	from	ADP
easat-2029	354	13	the	the	DET
easat-2029	354	14	perspectives	perspective	NOUN
easat-2029	354	15	of	of	ADP
easat-2029	354	16	external	external	ADJ
easat-2029	354	17	auditors	auditor	NOUN
easat-2029	354	18	in	in	ADP
easat-2029	354	19	the	the	DET
easat-2029	354	20	uae	uae	PROPN
easat-2029	354	21	.	.	PROPN
easat-2029	354	22	journal	journal	PROPN
easat-2029	354	23	of	of	ADP
easat-2029	354	24	risk	risk	NOUN
easat-2029	354	25	and	and	CCONJ
easat-2029	354	26	financial	financial	ADJ
easat-2029	354	27	management	management	NOUN
easat-2029	354	28	,	,	PUNCT
easat-2029	354	29	15(8	15(8	NOUN
easat-2029	354	30	)	)	PUNCT
easat-2029	354	31	,	,	PUNCT
easat-2029	354	32	339	339	NUM
easat-2029	354	33	.	.	PUNCT
easat-2029	355	1	[	[	X
easat-2029	355	2	65	65	NUM
easat-2029	355	3	]	]	SYM
easat-2029	355	4	norziaton	norziaton	PROPN
easat-2029	355	5	,	,	PUNCT
easat-2029	355	6	i.	i.	PROPN
easat-2029	355	7	k.	k.	PROPN
easat-2029	355	8	,	,	PUNCT
easat-2029	355	9	&	&	CCONJ
easat-2029	355	10	muharam	muharam	PROPN
easat-2029	355	11	,	,	PUNCT
easat-2029	355	12	n.	n.	PROPN
easat-2029	355	13	n.	n.	PROPN
easat-2029	355	14	(	(	PUNCT
easat-2029	355	15	2021	2021	NUM
easat-2029	355	16	)	)	PUNCT
easat-2029	355	17	.	.	PUNCT
easat-2029	356	1	the	the	DET
easat-2029	356	2	determinants	determinant	NOUN
easat-2029	356	3	of	of	ADP
easat-2029	356	4	external	external	ADJ
easat-2029	356	5	auditors	auditor	NOUN
easat-2029	356	6	’	’	PART
easat-2029	356	7	independence	independence	NOUN
easat-2029	356	8	for	for	ADP
easat-2029	356	9	politically	politically	ADV
easat-2029	356	10	connected	connect	VERB
easat-2029	356	11	firms	firm	NOUN
easat-2029	356	12	in	in	ADP
easat-2029	356	13	malaysia	malaysia	PROPN
easat-2029	356	14	.	.	PUNCT
easat-2029	357	1	e	e	X
easat-2029	357	2	-	-	NOUN
easat-2029	357	3	academia	academia	ADJ
easat-2029	357	4	journal	journal	NOUN
easat-2029	357	5	,	,	PUNCT
easat-2029	357	6	10(1	10(1	NUM
easat-2029	357	7	)	)	PUNCT
easat-2029	357	8	.	.	PUNCT
easat-2029	358	1	[	[	X
easat-2029	358	2	66	66	NUM
easat-2029	358	3	]	]	PUNCT
easat-2029	358	4	onyabe	onyabe	PROPN
easat-2029	358	5	,	,	PUNCT
easat-2029	358	6	j.	j.	PROPN
easat-2029	358	7	m.	m.	PROPN
easat-2029	358	8	(	(	PUNCT
easat-2029	358	9	2022	2022	NUM
easat-2029	358	10	)	)	PUNCT
easat-2029	358	11	.	.	PUNCT
easat-2029	359	1	audit	audit	NOUN
easat-2029	359	2	committee	committee	NOUN
easat-2029	359	3	and	and	CCONJ
easat-2029	359	4	integrated	integrated	ADJ
easat-2029	359	5	reporting	reporting	NOUN
easat-2029	359	6	.	.	PUNCT
easat-2029	360	1	european	european	ADJ
easat-2029	360	2	research	research	PROPN
easat-2029	360	3	studies	studies	PROPN
easat-2029	360	4	journal	journal	NOUN
easat-2029	360	5	,	,	PUNCT
easat-2029	360	6	25(4	25(4	PROPN
easat-2029	360	7	)	)	PUNCT
easat-2029	360	8	,	,	PUNCT
easat-2029	360	9	305	305	NUM
easat-2029	360	10	-	-	SYM
easat-2029	360	11	318	318	NUM
easat-2029	360	12	.	.	PUNCT
easat-2029	361	1	[	[	X
easat-2029	361	2	67	67	NUM
easat-2029	361	3	]	]	X
easat-2029	361	4	pigatto	pigatto	NOUN
easat-2029	361	5	,	,	PUNCT
easat-2029	361	6	g.	g.	PROPN
easat-2029	361	7	,	,	PUNCT
easat-2029	361	8	cinquini	cinquini	PROPN
easat-2029	361	9	,	,	PUNCT
easat-2029	361	10	l.	l.	PROPN
easat-2029	361	11	,	,	PUNCT
easat-2029	361	12	dumay	dumay	PROPN
easat-2029	361	13	,	,	PUNCT
easat-2029	361	14	j.	j.	PROPN
easat-2029	361	15	,	,	PUNCT
easat-2029	361	16	&	&	CCONJ
easat-2029	361	17	tenucci	tenucci	PROPN
easat-2029	361	18	,	,	PUNCT
easat-2029	361	19	a.	a.	NOUN
easat-2029	361	20	(	(	PUNCT
easat-2029	361	21	2022	2022	NUM
easat-2029	361	22	)	)	PUNCT
easat-2029	361	23	.	.	PUNCT
easat-2029	362	1	a	a	DET
easat-2029	362	2	critical	critical	ADJ
easat-2029	362	3	reflection	reflection	NOUN
easat-2029	362	4	on	on	ADP
easat-2029	362	5	voluntary	voluntary	ADJ
easat-2029	362	6	corporate	corporate	ADJ
easat-2029	362	7	non	non	ADJ
easat-2029	362	8	-	-	ADJ
easat-2029	362	9	financial	financial	ADJ
easat-2029	362	10	and	and	CCONJ
easat-2029	362	11	sustainability	sustainability	NOUN
easat-2029	362	12	reporting	reporting	NOUN
easat-2029	362	13	and	and	CCONJ
easat-2029	362	14	disclosure	disclosure	NOUN
easat-2029	362	15	:	:	PUNCT
easat-2029	362	16	lessons	lesson	NOUN
easat-2029	362	17	learnt	learn	VERB
easat-2029	362	18	from	from	ADP
easat-2029	362	19	two	two	NUM
easat-2029	362	20	case	case	NOUN
easat-2029	362	21	studies	study	NOUN
easat-2029	362	22	on	on	ADP
easat-2029	362	23	integrated	integrated	ADJ
easat-2029	362	24	reporting	reporting	NOUN
easat-2029	362	25	.	.	PUNCT
easat-2029	363	1	journal	journal	NOUN
easat-2029	363	2	of	of	ADP
easat-2029	363	3	accounting	accounting	PROPN
easat-2029	363	4	&	&	CCONJ
easat-2029	363	5	organizational	organizational	ADJ
easat-2029	363	6	change	change	NOUN
easat-2029	363	7	,	,	PUNCT
easat-2029	363	8	19(2	19(2	NUM
easat-2029	363	9	)	)	PUNCT
easat-2029	363	10	,	,	PUNCT
easat-2029	363	11	250	250	NUM
easat-2029	363	12	-	-	SYM
easat-2029	363	13	278	278	NUM
easat-2029	363	14	.	.	PUNCT
easat-2029	364	1	133	133	NUM
easat-2029	364	2	edelweiss	edelweiss	PROPN
easat-2029	364	3	applied	apply	VERB
easat-2029	364	4	science	science	NOUN
easat-2029	364	5	and	and	CCONJ
easat-2029	364	6	technology	technology	NOUN
easat-2029	364	7	issn	issn	PROPN
easat-2029	364	8	:	:	PUNCT
easat-2029	364	9	2576	2576	NUM
easat-2029	364	10	-	-	SYM
easat-2029	364	11	8484	8484	NUM
easat-2029	364	12	vol	vol	NOUN
easat-2029	364	13	.	.	PROPN
easat-2029	365	1	8	8	NUM
easat-2029	365	2	,	,	PUNCT
easat-2029	365	3	no	no	INTJ
easat-2029	365	4	.	.	NOUN
easat-2029	366	1	6	6	NUM
easat-2029	366	2	:	:	SYM
easat-2029	366	3	124	124	NUM
easat-2029	366	4	-	-	SYM
easat-2029	366	5	133	133	NUM
easat-2029	366	6	,	,	PUNCT
easat-2029	366	7	2024	2024	NUM
easat-2029	366	8	doi	doi	NOUN
easat-2029	366	9	:	:	PUNCT
easat-2029	366	10	10.55214/25768484.v8i6.2029	10.55214/25768484.v8i6.2029	PROPN
easat-2029	366	11	©	©	PROPN
easat-2029	366	12	2024	2024	NUM
easat-2029	366	13	by	by	ADP
easat-2029	366	14	the	the	DET
easat-2029	366	15	authors	author	NOUN
easat-2029	366	16	;	;	PUNCT
easat-2029	366	17	licensee	licensee	PROPN
easat-2029	366	18	learning	learning	NOUN
easat-2029	366	19	gate	gate	NOUN
easat-2029	367	1	[	[	X
easat-2029	367	2	68	68	NUM
easat-2029	367	3	]	]	PUNCT
easat-2029	367	4	pigatto	pigatto	NOUN
easat-2029	367	5	,	,	PUNCT
easat-2029	367	6	g.	g.	PROPN
easat-2029	367	7	,	,	PUNCT
easat-2029	367	8	cinquini	cinquini	PROPN
easat-2029	367	9	,	,	PUNCT
easat-2029	367	10	l.	l.	PROPN
easat-2029	367	11	,	,	PUNCT
easat-2029	367	12	tenucci	tenucci	PROPN
easat-2029	367	13	,	,	PUNCT
easat-2029	367	14	a.	a.	NOUN
easat-2029	367	15	,	,	PUNCT
easat-2029	367	16	&	&	CCONJ
easat-2029	367	17	dumay	dumay	PROPN
easat-2029	367	18	,	,	PUNCT
easat-2029	367	19	j.	j.	PROPN
easat-2029	367	20	(	(	PUNCT
easat-2029	367	21	2023	2023	NUM
easat-2029	367	22	)	)	PUNCT
easat-2029	367	23	.	.	PUNCT
easat-2029	368	1	disclosing	disclose	VERB
easat-2029	368	2	value	value	NOUN
easat-2029	368	3	creation	creation	NOUN
easat-2029	368	4	in	in	ADP
easat-2029	368	5	integrated	integrate	VERB
easat-2029	368	6	reports	report	NOUN
easat-2029	368	7	according	accord	VERB
easat-2029	368	8	to	to	ADP
easat-2029	368	9	the	the	DET
easat-2029	368	10	six	six	NUM
easat-2029	368	11	capitals	capital	NOUN
easat-2029	368	12	:	:	PUNCT
easat-2029	368	13	a	a	DET
easat-2029	368	14	holistic	holistic	ADJ
easat-2029	368	15	approach	approach	NOUN
easat-2029	368	16	for	for	ADP
easat-2029	368	17	a	a	DET
easat-2029	368	18	holistic	holistic	ADJ
easat-2029	368	19	instrument	instrument	NOUN
easat-2029	368	20	.	.	PUNCT
easat-2029	369	1	sustainability	sustainability	NOUN
easat-2029	369	2	accounting	accounting	NOUN
easat-2029	369	3	,	,	PUNCT
easat-2029	369	4	management	management	NOUN
easat-2029	369	5	and	and	CCONJ
easat-2029	369	6	policy	policy	NOUN
easat-2029	369	7	journal	journal	NOUN
easat-2029	369	8	,	,	PUNCT
easat-2029	369	9	14(7	14(7	NUM
easat-2029	369	10	)	)	PUNCT
easat-2029	369	11	,	,	PUNCT
easat-2029	369	12	90	90	NUM
easat-2029	369	13	-	-	SYM
easat-2029	369	14	123	123	NUM
easat-2029	369	15	.	.	PUNCT
easat-2029	370	1	[	[	X
easat-2029	370	2	69	69	NUM
easat-2029	370	3	]	]	X
easat-2029	370	4	qader	qader	NOUN
easat-2029	370	5	,	,	PUNCT
easat-2029	370	6	k.	k.	PROPN
easat-2029	370	7	s.	s.	PROPN
easat-2029	370	8	,	,	PUNCT
easat-2029	370	9	&	&	CCONJ
easat-2029	370	10	cek	cek	PROPN
easat-2029	370	11	,	,	PUNCT
easat-2029	370	12	k.	k.	PROPN
easat-2029	370	13	(	(	PUNCT
easat-2029	370	14	2023	2023	NUM
easat-2029	370	15	)	)	PUNCT
easat-2029	370	16	.	.	PUNCT
easat-2029	371	1	analysis	analysis	NOUN
easat-2029	371	2	of	of	ADP
easat-2029	371	3	the	the	DET
easat-2029	371	4	impact	impact	NOUN
easat-2029	371	5	of	of	ADP
easat-2029	371	6	external	external	ADJ
easat-2029	371	7	auditors	auditor	NOUN
easat-2029	371	8	’	’	PART
easat-2029	371	9	autonomy	autonomy	NOUN
easat-2029	371	10	on	on	ADP
easat-2029	371	11	financial	financial	ADJ
easat-2029	371	12	accounting	accounting	NOUN
easat-2029	371	13	information	information	NOUN
easat-2029	371	14	quality	quality	NOUN
easat-2029	371	15	case	case	NOUN
easat-2029	371	16	study	study	NOUN
easat-2029	371	17	commercial	commercial	ADJ
easat-2029	371	18	banks	bank	NOUN
easat-2029	371	19	in	in	ADP
easat-2029	371	20	northern	northern	ADJ
easat-2029	371	21	iraq	iraq	PROPN
easat-2029	371	22	.	.	PUNCT
easat-2029	372	1	sustainability	sustainability	NOUN
easat-2029	372	2	,	,	PUNCT
easat-2029	372	3	15(12	15(12	NUM
easat-2029	372	4	)	)	PUNCT
easat-2029	372	5	,	,	PUNCT
easat-2029	372	6	9578	9578	NUM
easat-2029	372	7	.	.	PUNCT
easat-2029	373	1	[	[	X
easat-2029	373	2	70	70	NUM
easat-2029	373	3	]	]	X
easat-2029	373	4	qawqzeh	qawqzeh	PROPN
easat-2029	373	5	,	,	PUNCT
easat-2029	373	6	h.	h.	PROPN
easat-2029	373	7	k.	k.	PROPN
easat-2029	373	8	,	,	PUNCT
easat-2029	373	9	endut	endut	PROPN
easat-2029	373	10	,	,	PUNCT
easat-2029	373	11	w.	w.	PROPN
easat-2029	373	12	a.	a.	PROPN
easat-2029	373	13	,	,	PUNCT
easat-2029	373	14	rashid	rashid	PROPN
easat-2029	373	15	,	,	PUNCT
easat-2029	373	16	n.	n.	NOUN
easat-2029	373	17	,	,	PUNCT
easat-2029	373	18	&	&	CCONJ
easat-2029	373	19	mustafa	mustafa	PROPN
easat-2029	373	20	,	,	PUNCT
easat-2029	373	21	m.	m.	NOUN
easat-2029	373	22	(	(	PUNCT
easat-2029	373	23	2019	2019	NUM
easat-2029	373	24	)	)	PUNCT
easat-2029	373	25	.	.	PUNCT
easat-2029	374	1	ownership	ownership	NOUN
easat-2029	374	2	structure	structure	NOUN
easat-2029	374	3	and	and	CCONJ
easat-2029	374	4	financial	financial	ADJ
easat-2029	374	5	reporting	reporting	NOUN
easat-2029	374	6	quality	quality	NOUN
easat-2029	374	7	:	:	PUNCT
easat-2029	374	8	influence	influence	NOUN
easat-2029	374	9	of	of	ADP
easat-2029	374	10	audit	audit	NOUN
easat-2029	374	11	quality	quality	NOUN
easat-2029	374	12	evidence	evidence	NOUN
easat-2029	374	13	from	from	ADP
easat-2029	374	14	jordan	jordan	PROPN
easat-2029	374	15	.	.	PUNCT
easat-2029	375	1	international	international	ADJ
easat-2029	375	2	journal	journal	NOUN
easat-2029	375	3	of	of	ADP
easat-2029	375	4	recent	recent	ADJ
easat-2029	375	5	technology	technology	NOUN
easat-2029	375	6	and	and	CCONJ
easat-2029	375	7	engineering	engineering	NOUN
easat-2029	375	8	(	(	PUNCT
easat-2029	375	9	ijrte	ijrte	NOUN
easat-2029	375	10	)	)	PUNCT
easat-2029	375	11	,	,	PUNCT
easat-2029	375	12	8(4	8(4	NUM
easat-2029	375	13	)	)	PUNCT
easat-2029	375	14	,	,	PUNCT
easat-2029	375	15	2212	2212	NUM
easat-2029	375	16	-	-	SYM
easat-2029	375	17	2220	2220	NUM
easat-2029	375	18	.	.	PUNCT
easat-2029	376	1	[	[	X
easat-2029	376	2	71	71	NUM
easat-2029	376	3	]	]	PUNCT
easat-2029	376	4	raimo	raimo	NOUN
easat-2029	376	5	,	,	PUNCT
easat-2029	376	6	n.	n.	NOUN
easat-2029	376	7	,	,	PUNCT
easat-2029	376	8	vitolla	vitolla	PROPN
easat-2029	376	9	,	,	PUNCT
easat-2029	376	10	f.	f.	PROPN
easat-2029	376	11	,	,	PUNCT
easat-2029	376	12	marrone	marrone	PROPN
easat-2029	376	13	,	,	PUNCT
easat-2029	376	14	a.	a.	PROPN
easat-2029	376	15	,	,	PUNCT
easat-2029	376	16	&	&	CCONJ
easat-2029	376	17	rubino	rubino	PROPN
easat-2029	376	18	,	,	PUNCT
easat-2029	376	19	m.	m.	NOUN
easat-2029	376	20	(	(	PUNCT
easat-2029	376	21	2021	2021	NUM
easat-2029	376	22	)	)	PUNCT
easat-2029	376	23	.	.	PUNCT
easat-2029	377	1	do	do	AUX
easat-2029	377	2	audit	audit	NOUN
easat-2029	377	3	committee	committee	NOUN
easat-2029	377	4	attributes	attribute	VERB
easat-2029	377	5	influence	influence	NOUN
easat-2029	377	6	integrated	integrate	VERB
easat-2029	377	7	reporting	reporting	NOUN
easat-2029	377	8	quality	quality	NOUN
easat-2029	377	9	?	?	PUNCT
easat-2029	378	1	an	an	DET
easat-2029	378	2	agency	agency	NOUN
easat-2029	378	3	theory	theory	NOUN
easat-2029	378	4	viewpoint	viewpoint	NOUN
easat-2029	378	5	.	.	PUNCT
easat-2029	379	1	business	business	NOUN
easat-2029	379	2	strategy	strategy	NOUN
easat-2029	379	3	and	and	CCONJ
easat-2029	379	4	the	the	DET
easat-2029	379	5	environment	environment	NOUN
easat-2029	379	6	,	,	PUNCT
easat-2029	379	7	30(1	30(1	NUM
easat-2029	379	8	)	)	PUNCT
easat-2029	379	9	,	,	PUNCT
easat-2029	379	10	522	522	NUM
easat-2029	379	11	-	-	SYM
easat-2029	379	12	534	534	NUM
easat-2029	379	13	.	.	PUNCT
easat-2029	380	1	[	[	X
easat-2029	380	2	72	72	NUM
easat-2029	380	3	]	]	X
easat-2029	380	4	rajapakshaa	rajapakshaa	NOUN
easat-2029	380	5	,	,	PUNCT
easat-2029	380	6	s.	s.	PROPN
easat-2029	380	7	,	,	PUNCT
easat-2029	380	8	&	&	CCONJ
easat-2029	380	9	kehelwalatennaa	kehelwalatennaa	PROPN
easat-2029	380	10	,	,	PUNCT
easat-2029	380	11	s.	s.	PROPN
easat-2029	380	12	(	(	PUNCT
easat-2029	380	13	2022	2022	NUM
easat-2029	380	14	)	)	PUNCT
easat-2029	380	15	.	.	PUNCT
easat-2029	381	1	impact	impact	NOUN
easat-2029	381	2	of	of	ADP
easat-2029	381	3	integrated	integrated	ADJ
easat-2029	381	4	reporting	reporting	NOUN
easat-2029	381	5	on	on	ADP
easat-2029	381	6	information	information	NOUN
easat-2029	381	7	asymmetry	asymmetry	NOUN
easat-2029	381	8	:	:	PUNCT
easat-2029	381	9	evidence	evidence	NOUN
easat-2029	381	10	from	from	ADP
easat-2029	381	11	sri	sri	PROPN
easat-2029	381	12	lanka	lanka	PROPN
easat-2029	381	13	.	.	PUNCT
easat-2029	382	1	colombo	colombo	PROPN
easat-2029	382	2	business	business	PROPN
easat-2029	382	3	journal	journal	PROPN
easat-2029	382	4	,	,	PUNCT
easat-2029	382	5	13(2	13(2	PROPN
easat-2029	382	6	)	)	PUNCT
easat-2029	382	7	,	,	PUNCT
easat-2029	382	8	76	76	NUM
easat-2029	382	9	-	-	SYM
easat-2029	382	10	108	108	NUM
easat-2029	382	11	.	.	PUNCT
easat-2029	383	1	[	[	X
easat-2029	383	2	73	73	NUM
easat-2029	383	3	]	]	X
easat-2029	383	4	salehi	salehi	NOUN
easat-2029	383	5	,	,	PUNCT
easat-2029	383	6	m.	m.	NOUN
easat-2029	383	7	,	,	PUNCT
easat-2029	383	8	ibrahim	ibrahim	PROPN
easat-2029	383	9	jebur	jebur	PROPN
easat-2029	383	10	,	,	PUNCT
easat-2029	383	11	m.	m.	NOUN
easat-2029	383	12	,	,	PUNCT
easat-2029	383	13	orfizadeh	orfizadeh	PROPN
easat-2029	383	14	,	,	PUNCT
easat-2029	383	15	s.	s.	PROPN
easat-2029	383	16	,	,	PUNCT
easat-2029	383	17	&	&	CCONJ
easat-2029	383	18	abbas	abbas	PROPN
easat-2029	383	19	aljahnabi	aljahnabi	PROPN
easat-2029	383	20	,	,	PUNCT
easat-2029	383	21	a.	a.	NOUN
easat-2029	383	22	m.	m.	NOUN
easat-2029	383	23	(	(	PUNCT
easat-2029	383	24	2022	2022	NUM
easat-2029	383	25	)	)	PUNCT
easat-2029	383	26	.	.	PUNCT
easat-2029	384	1	the	the	DET
easat-2029	384	2	relationship	relationship	NOUN
easat-2029	384	3	between	between	ADP
easat-2029	384	4	audit	audit	NOUN
easat-2029	384	5	adjustments	adjustment	NOUN
easat-2029	384	6	and	and	CCONJ
easat-2029	384	7	audit	audit	NOUN
easat-2029	384	8	quality	quality	NOUN
easat-2029	384	9	in	in	ADP
easat-2029	384	10	iraq	iraq	PROPN
easat-2029	384	11	.	.	PUNCT
easat-2029	385	1	journal	journal	PROPN
easat-2029	385	2	of	of	ADP
easat-2029	385	3	risk	risk	NOUN
easat-2029	385	4	and	and	CCONJ
easat-2029	385	5	financial	financial	ADJ
easat-2029	385	6	management	management	NOUN
easat-2029	385	7	,	,	PUNCT
easat-2029	385	8	15(8	15(8	NOUN
easat-2029	385	9	)	)	PUNCT
easat-2029	385	10	,	,	PUNCT
easat-2029	385	11	330	330	NUM
easat-2029	385	12	.	.	PUNCT
easat-2029	386	1	[	[	X
easat-2029	386	2	74	74	NUM
easat-2029	386	3	]	]	SYM
easat-2029	386	4	setyahuni	setyahuni	PROPN
easat-2029	386	5	,	,	PUNCT
easat-2029	386	6	s.	s.	PROPN
easat-2029	386	7	w.	w.	PROPN
easat-2029	386	8	,	,	PUNCT
easat-2029	386	9	purusa	purusa	VERB
easat-2029	386	10	,	,	PUNCT
easat-2029	386	11	n.	n.	PROPN
easat-2029	386	12	a.	a.	PROPN
easat-2029	386	13	,	,	PUNCT
easat-2029	386	14	prayogi	prayogi	PROPN
easat-2029	386	15	,	,	PUNCT
easat-2029	386	16	j.	j.	PROPN
easat-2029	386	17	,	,	PUNCT
easat-2029	386	18	&	&	CCONJ
easat-2029	386	19	mujib	mujib	PROPN
easat-2029	386	20	,	,	PUNCT
easat-2029	386	21	m.	m.	NOUN
easat-2029	386	22	(	(	PUNCT
easat-2029	386	23	2022	2022	NUM
easat-2029	386	24	)	)	PUNCT
easat-2029	386	25	.	.	PUNCT
easat-2029	387	1	internal	internal	ADJ
easat-2029	387	2	audit	audit	NOUN
easat-2029	387	3	quality	quality	NOUN
easat-2029	387	4	,	,	PUNCT
easat-2029	387	5	corporate	corporate	ADJ
easat-2029	387	6	governance	governance	NOUN
easat-2029	387	7	,	,	PUNCT
easat-2029	387	8	and	and	CCONJ
easat-2029	387	9	corporate	corporate	ADJ
easat-2029	387	10	social	social	ADJ
easat-2029	387	11	responsibility	responsibility	NOUN
easat-2029	387	12	:	:	PUNCT
easat-2029	387	13	determinants	determinant	NOUN
easat-2029	387	14	of	of	ADP
easat-2029	387	15	financial	financial	ADJ
easat-2029	387	16	reporting	reporting	NOUN
easat-2029	387	17	quality	quality	NOUN
easat-2029	387	18	.	.	PUNCT
easat-2029	388	1	balance	balance	NOUN
easat-2029	388	2	:	:	PUNCT
easat-2029	388	3	economic	economic	ADJ
easat-2029	388	4	,	,	PUNCT
easat-2029	388	5	business	business	NOUN
easat-2029	388	6	,	,	PUNCT
easat-2029	388	7	management	management	NOUN
easat-2029	388	8	and	and	CCONJ
easat-2029	388	9	accounting	accounting	NOUN
easat-2029	388	10	journal	journal	NOUN
easat-2029	388	11	,	,	PUNCT
easat-2029	388	12	19(2	19(2	NUM
easat-2029	388	13	)	)	PUNCT
easat-2029	388	14	,	,	PUNCT
easat-2029	388	15	113	113	NUM
easat-2029	388	16	-	-	SYM
easat-2029	388	17	123	123	NUM
easat-2029	388	18	.	.	PUNCT
easat-2029	389	1	[	[	X
easat-2029	389	2	75	75	NUM
easat-2029	389	3	]	]	PUNCT
easat-2029	389	4	shakhatreh	shakhatreh	NOUN
easat-2029	389	5	,	,	PUNCT
easat-2029	389	6	m.	m.	NOUN
easat-2029	389	7	,	,	PUNCT
easat-2029	389	8	&	&	CCONJ
easat-2029	389	9	jadallah	jadallah	PROPN
easat-2029	389	10	,	,	PUNCT
easat-2029	389	11	h.	h.	PROPN
easat-2029	389	12	(	(	PUNCT
easat-2029	389	13	2023	2023	NUM
easat-2029	389	14	)	)	PUNCT
easat-2029	389	15	.	.	PUNCT
easat-2029	390	1	development	development	NOUN
easat-2029	390	2	of	of	ADP
easat-2029	390	3	e	e	NOUN
easat-2029	390	4	-	-	NOUN
easat-2029	390	5	commerce	commerce	NOUN
easat-2029	390	6	within	within	ADP
easat-2029	390	7	the	the	DET
easat-2029	390	8	framework	framework	NOUN
easat-2029	390	9	of	of	ADP
easat-2029	390	10	compliance	compliance	NOUN
easat-2029	390	11	with	with	ADP
easat-2029	390	12	financial	financial	ADJ
easat-2029	390	13	law	law	NOUN
easat-2029	390	14	.	.	PUNCT
easat-2029	391	1	financial	financial	PROPN
easat-2029	391	2	&	&	CCONJ
easat-2029	391	3	credit	credit	NOUN
easat-2029	391	4	activity	activity	NOUN
easat-2029	391	5	:	:	PUNCT
easat-2029	391	6	problems	problem	NOUN
easat-2029	391	7	of	of	ADP
easat-2029	391	8	theory	theory	NOUN
easat-2029	391	9	&	&	CCONJ
easat-2029	391	10	practice	practice	NOUN
easat-2029	391	11	,	,	PUNCT
easat-2029	391	12	4(51	4(51	NUM
easat-2029	391	13	)	)	PUNCT
easat-2029	391	14	.	.	PUNCT
easat-2029	392	1	[	[	X
easat-2029	392	2	76	76	NUM
easat-2029	392	3	]	]	X
easat-2029	392	4	soda	soda	NOUN
easat-2029	392	5	,	,	PUNCT
easat-2029	392	6	m.	m.	NOUN
easat-2029	392	7	,	,	PUNCT
easat-2029	392	8	makhlouf	makhlouf	ADJ
easat-2029	392	9	,	,	PUNCT
easat-2029	392	10	m.	m.	NOUN
easat-2029	392	11	,	,	PUNCT
easat-2029	392	12	oroud	oroud	PROPN
easat-2029	392	13	,	,	PUNCT
easat-2029	392	14	y.	y.	PROPN
easat-2029	392	15	,	,	PUNCT
easat-2029	392	16	alshehadeh	alshehadeh	PROPN
easat-2029	392	17	,	,	PUNCT
easat-2029	392	18	a.	a.	NOUN
easat-2029	392	19	,	,	PUNCT
easat-2029	392	20	omari	omari	PROPN
easat-2029	392	21	,	,	PUNCT
easat-2029	392	22	r.	r.	PROPN
easat-2029	392	23	,	,	PUNCT
easat-2029	392	24	&	&	CCONJ
easat-2029	392	25	al	al	PROPN
easat-2029	392	26	-	-	PUNCT
easat-2029	392	27	khawaja	khawaja	PROPN
easat-2029	392	28	,	,	PUNCT
easat-2029	392	29	h.	h.	PROPN
easat-2029	392	30	(	(	PUNCT
easat-2029	392	31	2023	2023	NUM
easat-2029	392	32	)	)	PUNCT
easat-2029	392	33	.	.	PUNCT
easat-2029	393	1	does	do	AUX
easat-2029	393	2	the	the	DET
easat-2029	393	3	audit	audit	NOUN
easat-2029	393	4	quality	quality	NOUN
easat-2029	393	5	have	have	VERB
easat-2029	393	6	any	any	DET
easat-2029	393	7	moderating	moderate	VERB
easat-2029	393	8	impact	impact	NOUN
easat-2029	393	9	on	on	ADP
easat-2029	393	10	the	the	DET
easat-2029	393	11	relationship	relationship	NOUN
easat-2029	393	12	between	between	ADP
easat-2029	393	13	ownership	ownership	NOUN
easat-2029	393	14	structure	structure	NOUN
easat-2029	393	15	and	and	CCONJ
easat-2029	393	16	dividends	dividend	NOUN
easat-2029	393	17	?	?	PUNCT
easat-2029	394	1	evidence	evidence	NOUN
easat-2029	394	2	from	from	ADP
easat-2029	394	3	jordan	jordan	PROPN
easat-2029	394	4	.	.	PUNCT
easat-2029	395	1	uncertain	uncertain	ADJ
easat-2029	395	2	supply	supply	NOUN
easat-2029	395	3	chain	chain	NOUN
easat-2029	395	4	management	management	NOUN
easat-2029	395	5	,	,	PUNCT
easat-2029	395	6	11(4	11(4	NUM
easat-2029	395	7	)	)	PUNCT
easat-2029	395	8	,	,	PUNCT
easat-2029	395	9	1789	1789	NUM
easat-2029	395	10	-	-	SYM
easat-2029	395	11	1800	1800	NUM
easat-2029	395	12	.	.	PUNCT
easat-2029	396	1	[	[	X
easat-2029	396	2	77	77	NUM
easat-2029	396	3	]	]	X
easat-2029	396	4	soriya	soriya	NOUN
easat-2029	396	5	,	,	PUNCT
easat-2029	396	6	s.	s.	PROPN
easat-2029	396	7	,	,	PUNCT
easat-2029	396	8	&	&	CCONJ
easat-2029	396	9	rastogi	rastogi	PROPN
easat-2029	396	10	,	,	PUNCT
easat-2029	396	11	p.	p.	NOUN
easat-2029	396	12	(	(	PUNCT
easat-2029	396	13	2022	2022	NUM
easat-2029	396	14	)	)	PUNCT
easat-2029	396	15	.	.	PUNCT
easat-2029	397	1	a	a	DET
easat-2029	397	2	systematic	systematic	ADJ
easat-2029	397	3	literature	literature	NOUN
easat-2029	397	4	review	review	NOUN
easat-2029	397	5	on	on	ADP
easat-2029	397	6	integrated	integrate	VERB
easat-2029	397	7	reporting	reporting	NOUN
easat-2029	397	8	from	from	ADP
easat-2029	397	9	2011	2011	NUM
easat-2029	397	10	to	to	ADP
easat-2029	397	11	2020	2020	NUM
easat-2029	397	12	.	.	PUNCT
easat-2029	398	1	journal	journal	NOUN
easat-2029	398	2	of	of	ADP
easat-2029	398	3	financial	financial	ADJ
easat-2029	398	4	reporting	reporting	NOUN
easat-2029	398	5	and	and	CCONJ
easat-2029	398	6	accounting	accounting	NOUN
easat-2029	398	7	,	,	PUNCT
easat-2029	398	8	20(3/4	20(3/4	NUM
easat-2029	398	9	)	)	PUNCT
easat-2029	398	10	,	,	PUNCT
easat-2029	398	11	558	558	NUM
easat-2029	398	12	-	-	SYM
easat-2029	398	13	579	579	NUM
easat-2029	398	14	.	.	PUNCT
easat-2029	399	1	[	[	X
easat-2029	399	2	78	78	NUM
easat-2029	399	3	]	]	PUNCT
easat-2029	399	4	suttipun	suttipun	NOUN
easat-2029	399	5	,	,	PUNCT
easat-2029	399	6	m.	m.	NOUN
easat-2029	399	7	,	,	PUNCT
easat-2029	399	8	&	&	CCONJ
easat-2029	399	9	bomlai	bomlai	PROPN
easat-2029	399	10	,	,	PUNCT
easat-2029	399	11	a.	a.	NOUN
easat-2029	399	12	(	(	PUNCT
easat-2029	399	13	2019	2019	NUM
easat-2029	399	14	)	)	PUNCT
easat-2029	399	15	.	.	PUNCT
easat-2029	400	1	the	the	DET
easat-2029	400	2	relationship	relationship	NOUN
easat-2029	400	3	between	between	ADP
easat-2029	400	4	corporate	corporate	ADJ
easat-2029	400	5	governance	governance	NOUN
easat-2029	400	6	and	and	CCONJ
easat-2029	400	7	integrated	integrated	ADJ
easat-2029	400	8	reporting	reporting	NOUN
easat-2029	400	9	:	:	PUNCT
easat-2029	400	10	thai	thai	ADJ
easat-2029	400	11	evidence	evidence	NOUN
easat-2029	400	12	.	.	PUNCT
easat-2029	401	1	international	international	ADJ
easat-2029	401	2	journal	journal	PROPN
easat-2029	401	3	of	of	ADP
easat-2029	401	4	business	business	NOUN
easat-2029	401	5	and	and	CCONJ
easat-2029	401	6	society	society	NOUN
easat-2029	401	7	,	,	PUNCT
easat-2029	401	8	20(1	20(1	NUM
easat-2029	401	9	)	)	PUNCT
easat-2029	401	10	,	,	PUNCT
easat-2029	401	11	348	348	NUM
easat-2029	401	12	-	-	SYM
easat-2029	401	13	364	364	NUM
easat-2029	401	14	.	.	PUNCT
easat-2029	402	1	[	[	X
easat-2029	402	2	79	79	NUM
easat-2029	402	3	]	]	X
easat-2029	402	4	toduho	toduho	PROPN
easat-2029	402	5	,	,	PUNCT
easat-2029	402	6	d.	d.	PROPN
easat-2029	402	7	m.	m.	PROPN
easat-2029	402	8	,	,	PUNCT
easat-2029	402	9	djaddang	djaddang	PROPN
easat-2029	402	10	,	,	PUNCT
easat-2029	402	11	s.	s.	PROPN
easat-2029	402	12	,	,	PUNCT
easat-2029	402	13	&	&	CCONJ
easat-2029	402	14	lysandra	lysandra	PROPN
easat-2029	402	15	,	,	PUNCT
easat-2029	402	16	s.	s.	PROPN
easat-2029	402	17	(	(	PUNCT
easat-2029	402	18	2024	2024	NUM
easat-2029	402	19	)	)	PUNCT
easat-2029	402	20	.	.	PUNCT
easat-2029	403	1	determinants	determinant	NOUN
easat-2029	403	2	of	of	ADP
easat-2029	403	3	audit	audit	NOUN
easat-2029	403	4	quality	quality	NOUN
easat-2029	403	5	with	with	ADP
easat-2029	403	6	integrated	integrate	VERB
easat-2029	403	7	reporting	reporting	NOUN
easat-2029	403	8	as	as	ADP
easat-2029	403	9	a	a	DET
easat-2029	403	10	moderator	moderator	NOUN
easat-2029	403	11	(	(	PUNCT
easat-2029	403	12	study	study	NOUN
easat-2029	403	13	on	on	ADP
easat-2029	403	14	financial	financial	ADJ
easat-2029	403	15	sector	sector	NOUN
easat-2029	403	16	companies	company	NOUN
easat-2029	403	17	in	in	ADP
easat-2029	403	18	indonesia	indonesia	PROPN
easat-2029	403	19	and	and	CCONJ
easat-2029	403	20	malaysia	malaysia	PROPN
easat-2029	403	21	)	)	PUNCT
easat-2029	403	22	.	.	PUNCT
easat-2029	404	1	jurnal	jurnal	ADJ
easat-2029	404	2	ekonomi	ekonomi	PROPN
easat-2029	404	3	,	,	PUNCT
easat-2029	404	4	13(03	13(03	PROPN
easat-2029	404	5	)	)	PUNCT
easat-2029	404	6	,	,	PUNCT
easat-2029	404	7	945	945	NUM
easat-2029	404	8	-	-	SYM
easat-2029	404	9	957	957	NUM
easat-2029	404	10	.	.	PUNCT
easat-2029	405	1	[	[	X
easat-2029	405	2	80	80	NUM
easat-2029	405	3	]	]	X
easat-2029	405	4	tubishat	tubishat	X
easat-2029	405	5	,	,	PUNCT
easat-2029	405	6	b.	b.	PROPN
easat-2029	405	7	m.	m.	PROPN
easat-2029	405	8	a.	a.	PROPN
easat-2029	405	9	r.	r.	PROPN
easat-2029	405	10	,	,	PUNCT
easat-2029	405	11	alazzam	alazzam	PROPN
easat-2029	405	12	,	,	PUNCT
easat-2029	405	13	f.	f.	PROPN
easat-2029	405	14	a.	a.	PROPN
easat-2029	405	15	f.	f.	PROPN
easat-2029	405	16	,	,	PUNCT
easat-2029	405	17	hryhoruk	hryhoruk	PROPN
easat-2029	405	18	,	,	PUNCT
easat-2029	405	19	p.	p.	PROPN
easat-2029	405	20	,	,	PUNCT
easat-2029	405	21	blikhar	blikhar	PROPN
easat-2029	405	22	,	,	PUNCT
easat-2029	405	23	m.	m.	NOUN
easat-2029	405	24	,	,	PUNCT
easat-2029	405	25	zhyhulin	zhyhulin	PROPN
easat-2029	405	26	,	,	PUNCT
easat-2029	405	27	o.	o.	PROPN
easat-2029	405	28	,	,	PUNCT
easat-2029	405	29	&	&	CCONJ
easat-2029	405	30	karvatska	karvatska	PROPN
easat-2029	405	31	,	,	PUNCT
easat-2029	405	32	n.	n.	NOUN
easat-2029	405	33	(	(	PUNCT
easat-2029	405	34	2024	2024	NUM
easat-2029	405	35	)	)	PUNCT
easat-2029	405	36	.	.	PUNCT
easat-2029	406	1	sustainable	sustainable	ADJ
easat-2029	406	2	legal	legal	ADJ
easat-2029	406	3	development	development	NOUN
easat-2029	406	4	in	in	ADP
easat-2029	406	5	the	the	DET
easat-2029	406	6	region	region	NOUN
easat-2029	406	7	:	:	PUNCT
easat-2029	406	8	strategy	strategy	NOUN
easat-2029	406	9	for	for	ADP
easat-2029	406	10	integrating	integrate	VERB
easat-2029	406	11	e	e	NOUN
easat-2029	406	12	-	-	NOUN
easat-2029	406	13	commerce	commerce	NOUN
easat-2029	406	14	platforms	platform	NOUN
easat-2029	406	15	in	in	ADP
easat-2029	406	16	the	the	DET
easat-2029	406	17	domestic	domestic	ADJ
easat-2029	406	18	market	market	NOUN
easat-2029	406	19	in	in	ADP
easat-2029	406	20	the	the	DET
easat-2029	406	21	era	era	NOUN
easat-2029	406	22	of	of	ADP
easat-2029	406	23	industry	industry	NOUN
easat-2029	406	24	5.0	5.0	NUM
easat-2029	406	25	.	.	PUNCT
easat-2029	407	1	international	international	ADJ
easat-2029	407	2	journal	journal	NOUN
easat-2029	407	3	of	of	ADP
easat-2029	407	4	sustainable	sustainable	ADJ
easat-2029	407	5	development	development	NOUN
easat-2029	407	6	&	&	CCONJ
easat-2029	407	7	planning	planning	NOUN
easat-2029	407	8	,	,	PUNCT
easat-2029	407	9	19(6	19(6	NUM
easat-2029	407	10	)	)	PUNCT
easat-2029	407	11	.	.	PUNCT
easat-2029	408	1	[	[	X
easat-2029	408	2	81	81	NUM
easat-2029	408	3	]	]	PUNCT
easat-2029	408	4	velte	velte	NOUN
easat-2029	408	5	,	,	PUNCT
easat-2029	408	6	p.	p.	NOUN
easat-2029	408	7	(	(	PUNCT
easat-2029	408	8	2023	2023	NUM
easat-2029	408	9	)	)	PUNCT
easat-2029	408	10	.	.	PUNCT
easat-2029	409	1	the	the	DET
easat-2029	409	2	relationship	relationship	NOUN
easat-2029	409	3	between	between	ADP
easat-2029	409	4	earnings	earning	NOUN
easat-2029	409	5	management	management	NOUN
easat-2029	409	6	and	and	CCONJ
easat-2029	409	7	integrated	integrated	ADJ
easat-2029	409	8	reporting	reporting	NOUN
easat-2029	409	9	quality	quality	NOUN
easat-2029	409	10	:	:	PUNCT
easat-2029	409	11	board	board	NOUN
easat-2029	409	12	gender	gender	NOUN
easat-2029	409	13	diversity	diversity	NOUN
easat-2029	409	14	as	as	ADP
easat-2029	409	15	moderator	moderator	NOUN
easat-2029	409	16	.	.	PUNCT
easat-2029	410	1	corporate	corporate	ADJ
easat-2029	410	2	ownership	ownership	NOUN
easat-2029	410	3	&	&	CCONJ
easat-2029	410	4	control	control	NOUN
easat-2029	410	5	,	,	PUNCT
easat-2029	410	6	20(2	20(2	NUM
easat-2029	410	7	)	)	PUNCT
easat-2029	410	8	,	,	PUNCT
easat-2029	410	9	63–74	63–74	NUM
easat-2029	410	10	.	.	PUNCT
easat-2029	411	1	[	[	X
easat-2029	411	2	82	82	NUM
easat-2029	411	3	]	]	X
easat-2029	411	4	vitolla	vitolla	NOUN
easat-2029	411	5	,	,	PUNCT
easat-2029	411	6	f.	f.	PROPN
easat-2029	411	7	,	,	PUNCT
easat-2029	411	8	raimo	raimo	VERB
easat-2029	411	9	,	,	PUNCT
easat-2029	411	10	n.	n.	NOUN
easat-2029	411	11	,	,	PUNCT
easat-2029	411	12	rubino	rubino	NOUN
easat-2029	411	13	,	,	PUNCT
easat-2029	411	14	m.	m.	NOUN
easat-2029	411	15	,	,	PUNCT
easat-2029	411	16	&	&	CCONJ
easat-2029	411	17	garzoni	garzoni	PROPN
easat-2029	411	18	,	,	PUNCT
easat-2029	411	19	a.	a.	NOUN
easat-2029	411	20	(	(	PUNCT
easat-2029	411	21	2020	2020	NUM
easat-2029	411	22	)	)	PUNCT
easat-2029	411	23	.	.	PUNCT
easat-2029	412	1	the	the	DET
easat-2029	412	2	determinants	determinant	NOUN
easat-2029	412	3	of	of	ADP
easat-2029	412	4	integrated	integrated	ADJ
easat-2029	412	5	reporting	reporting	NOUN
easat-2029	412	6	quality	quality	NOUN
easat-2029	412	7	in	in	ADP
easat-2029	412	8	financial	financial	ADJ
easat-2029	412	9	institutions	institution	NOUN
easat-2029	412	10	.	.	PUNCT
easat-2029	413	1	corporate	corporate	ADJ
easat-2029	413	2	governance	governance	NOUN
easat-2029	413	3	:	:	PUNCT
easat-2029	413	4	the	the	DET
easat-2029	413	5	international	international	ADJ
easat-2029	413	6	journal	journal	NOUN
easat-2029	413	7	of	of	ADP
easat-2029	413	8	business	business	NOUN
easat-2029	413	9	in	in	ADP
easat-2029	413	10	society	society	NOUN
easat-2029	413	11	,	,	PUNCT
easat-2029	413	12	20(3	20(3	NOUN
easat-2029	413	13	)	)	PUNCT
easat-2029	413	14	,	,	PUNCT
easat-2029	413	15	429	429	NUM
easat-2029	413	16	-	-	SYM
easat-2029	413	17	444	444	NUM
easat-2029	413	18	.	.	PUNCT
easat-2029	414	1	[	[	X
easat-2029	414	2	83	83	NUM
easat-2029	414	3	]	]	X
easat-2029	414	4	zalata	zalata	NOUN
easat-2029	414	5	,	,	PUNCT
easat-2029	414	6	a.	a.	NOUN
easat-2029	414	7	m.	m.	NOUN
easat-2029	414	8	,	,	PUNCT
easat-2029	414	9	elzahar	elzahar	PROPN
easat-2029	414	10	,	,	PUNCT
easat-2029	414	11	h.	h.	PROPN
easat-2029	414	12	,	,	PUNCT
easat-2029	414	13	&	&	CCONJ
easat-2029	414	14	mclaughlin	mclaughlin	PROPN
easat-2029	414	15	,	,	PUNCT
easat-2029	414	16	c.	c.	PROPN
easat-2029	414	17	(	(	PUNCT
easat-2029	414	18	2020	2020	NUM
easat-2029	414	19	)	)	PUNCT
easat-2029	414	20	.	.	PUNCT
easat-2029	415	1	external	external	ADJ
easat-2029	415	2	audit	audit	NOUN
easat-2029	415	3	quality	quality	NOUN
easat-2029	415	4	and	and	CCONJ
easat-2029	415	5	firms	firm	NOUN
easat-2029	415	6	’	’	PART
easat-2029	415	7	credit	credit	NOUN
easat-2029	415	8	score	score	NOUN
easat-2029	415	9	.	.	PUNCT
easat-2029	416	1	cogent	cogent	NOUN
easat-2029	416	2	business	business	PROPN
easat-2029	416	3	&	&	CCONJ
easat-2029	416	4	management	management	PROPN
easat-2029	416	5	,	,	PUNCT
easat-2029	416	6	7(1	7(1	NUM
easat-2029	416	7	)	)	PUNCT
easat-2029	416	8	,	,	PUNCT
easat-2029	416	9	1724063	1724063	NUM
easat-2029	416	10	.	.	PUNCT