id	sid	tid	token	lemma	pos
easat-3328	1	1	edelweiss	edelweiss	PROPN
easat-3328	1	2	applied	apply	VERB
easat-3328	1	3	science	science	NOUN
easat-3328	1	4	and	and	CCONJ
easat-3328	1	5	technology	technology	NOUN
easat-3328	1	6	issn	issn	PROPN
easat-3328	1	7	:	:	PUNCT
easat-3328	1	8	2576	2576	NUM
easat-3328	1	9	-	-	SYM
easat-3328	1	10	8484	8484	NUM
easat-3328	1	11	vol	vol	NOUN
easat-3328	1	12	.	.	PROPN
easat-3328	1	13	8	8	NUM
easat-3328	1	14	,	,	PUNCT
easat-3328	1	15	no	no	INTJ
easat-3328	1	16	.	.	NOUN
easat-3328	1	17	6	6	NUM
easat-3328	1	18	,	,	PUNCT
easat-3328	1	19	6090	6090	NUM
easat-3328	1	20	-	-	SYM
easat-3328	1	21	6104	6104	NUM
easat-3328	1	22	2024	2024	NUM
easat-3328	1	23	publisher	publisher	NOUN
easat-3328	1	24	:	:	PUNCT
easat-3328	1	25	learning	learn	VERB
easat-3328	1	26	gate	gate	NOUN
easat-3328	1	27	doi	doi	PROPN
easat-3328	1	28	:	:	PUNCT
easat-3328	1	29	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	1	30	©	©	ADP
easat-3328	1	31	2024	2024	NUM
easat-3328	1	32	by	by	ADP
easat-3328	1	33	the	the	DET
easat-3328	1	34	authors	author	NOUN
easat-3328	1	35	;	;	PUNCT
easat-3328	1	36	licensee	licensee	PROPN
easat-3328	1	37	learning	learning	NOUN
easat-3328	1	38	gate	gate	NOUN
easat-3328	1	39	©	©	PROPN
easat-3328	1	40	2024	2024	NUM
easat-3328	1	41	by	by	ADP
easat-3328	1	42	the	the	DET
easat-3328	1	43	authors	author	NOUN
easat-3328	1	44	;	;	PUNCT
easat-3328	1	45	licensee	licensee	PROPN
easat-3328	1	46	learning	learn	VERB
easat-3328	1	47	gate	gate	NOUN
easat-3328	1	48	*	*	PUNCT
easat-3328	1	49	correspondence	correspondence	NOUN
easat-3328	1	50	:	:	PUNCT
easat-3328	1	51	susanto010@binus.ac.id	susanto010@binus.ac.id	PROPN
easat-3328	1	52	cybersecurity	cybersecurity	NOUN
easat-3328	1	53	disclosure	disclosure	NOUN
easat-3328	1	54	and	and	CCONJ
easat-3328	1	55	audit	audit	NOUN
easat-3328	1	56	fees	fee	NOUN
easat-3328	1	57	:	:	PUNCT
easat-3328	1	58	an	an	DET
easat-3328	1	59	empirical	empirical	ADJ
easat-3328	1	60	study	study	NOUN
easat-3328	1	61	of	of	ADP
easat-3328	1	62	listed	list	VERB
easat-3328	1	63	companies	company	NOUN
easat-3328	1	64	on	on	ADP
easat-3328	1	65	the	the	DET
easat-3328	1	66	indonesia	indonesia	PROPN
easat-3328	1	67	stock	stock	PROPN
easat-3328	1	68	exchange	exchange	PROPN
easat-3328	1	69	susanto1	susanto1	PROPN
easat-3328	1	70	*	*	NOUN
easat-3328	1	71	,	,	PUNCT
easat-3328	1	72	gatot	gatot	VERB
easat-3328	1	73	soepriyanto2	soepriyanto2	NOUN
easat-3328	1	74	1department	1department	NUM
easat-3328	1	75	of	of	ADP
easat-3328	1	76	accounting	accounting	NOUN
easat-3328	1	77	,	,	PUNCT
easat-3328	1	78	school	school	NOUN
easat-3328	1	79	of	of	ADP
easat-3328	1	80	accounting	accounting	NOUN
easat-3328	1	81	master	master	NOUN
easat-3328	1	82	of	of	ADP
easat-3328	1	83	accounting	accounting	PROPN
easat-3328	1	84	,	,	PUNCT
easat-3328	1	85	bina	bina	PROPN
easat-3328	1	86	nusantara	nusantara	PROPN
easat-3328	1	87	university	university	PROPN
easat-3328	1	88	,	,	PUNCT
easat-3328	1	89	jakarta	jakarta	PROPN
easat-3328	1	90	11480	11480	NUM
easat-3328	1	91	,	,	PUNCT
easat-3328	1	92	indonesia	indonesia	PROPN
easat-3328	1	93	;	;	PUNCT
easat-3328	1	94	susanto010@binus.ac.id	susanto010@binus.ac.id	PROPN
easat-3328	1	95	(	(	PUNCT
easat-3328	1	96	s.	s.	PROPN
easat-3328	1	97	)	)	PUNCT
easat-3328	1	98	2accounting	2accounting	NUM
easat-3328	1	99	department	department	NOUN
easat-3328	1	100	,	,	PUNCT
easat-3328	1	101	school	school	NOUN
easat-3328	1	102	of	of	ADP
easat-3328	1	103	accounting	accounting	PROPN
easat-3328	1	104	,	,	PUNCT
easat-3328	1	105	bina	bina	PROPN
easat-3328	1	106	nusantara	nusantara	PROPN
easat-3328	1	107	university	university	PROPN
easat-3328	1	108	,	,	PUNCT
easat-3328	1	109	jakarta	jakarta	PROPN
easat-3328	1	110	,	,	PUNCT
easat-3328	1	111	indonesia	indonesia	PROPN
easat-3328	1	112	;	;	PUNCT
easat-3328	2	1	gsoepriyanto@binus.edu	gsoepriyanto@binus.edu	PROPN
easat-3328	2	2	(	(	PUNCT
easat-3328	2	3	g.s	g.s	PROPN
easat-3328	2	4	.	.	PROPN
easat-3328	2	5	)	)	PUNCT
easat-3328	3	1	abstract	abstract	NOUN
easat-3328	3	2	:	:	PUNCT
easat-3328	3	3	cyber	cyber	NOUN
easat-3328	3	4	attacks	attack	NOUN
easat-3328	3	5	on	on	ADP
easat-3328	3	6	companies	company	NOUN
easat-3328	3	7	cause	cause	VERB
easat-3328	3	8	substantial	substantial	ADJ
easat-3328	3	9	financial	financial	ADJ
easat-3328	3	10	and	and	CCONJ
easat-3328	3	11	non	non	ADJ
easat-3328	3	12	-	-	ADJ
easat-3328	3	13	financial	financial	ADJ
easat-3328	3	14	losses	loss	NOUN
easat-3328	3	15	for	for	ADP
easat-3328	3	16	all	all	DET
easat-3328	3	17	countries	country	NOUN
easat-3328	3	18	,	,	PUNCT
easat-3328	3	19	including	include	VERB
easat-3328	3	20	indonesia	indonesia	PROPN
easat-3328	3	21	.	.	PUNCT
easat-3328	4	1	this	this	DET
easat-3328	4	2	empirical	empirical	ADJ
easat-3328	4	3	study	study	NOUN
easat-3328	4	4	was	be	AUX
easat-3328	4	5	conducted	conduct	VERB
easat-3328	4	6	to	to	PART
easat-3328	4	7	identify	identify	VERB
easat-3328	4	8	how	how	SCONJ
easat-3328	4	9	cybersecurity	cybersecurity	NOUN
easat-3328	4	10	risk	risk	NOUN
easat-3328	4	11	disclosure	disclosure	NOUN
easat-3328	4	12	(	(	PUNCT
easat-3328	4	13	crd	crd	NOUN
easat-3328	4	14	)	)	PUNCT
easat-3328	4	15	affects	affect	VERB
easat-3328	4	16	audit	audit	NOUN
easat-3328	4	17	fees	fee	NOUN
easat-3328	4	18	.	.	PUNCT
easat-3328	5	1	this	this	DET
easat-3328	5	2	initial	initial	ADJ
easat-3328	5	3	study	study	NOUN
easat-3328	5	4	analyzes	analyze	VERB
easat-3328	5	5	cybersecurity	cybersecurity	NOUN
easat-3328	5	6	risk	risk	NOUN
easat-3328	5	7	disclosure	disclosure	NOUN
easat-3328	5	8	across	across	ADP
easat-3328	5	9	all	all	DET
easat-3328	5	10	company	company	NOUN
easat-3328	5	11	sectors	sector	NOUN
easat-3328	5	12	on	on	ADP
easat-3328	5	13	the	the	DET
easat-3328	5	14	indonesia	indonesia	PROPN
easat-3328	5	15	stock	stock	PROPN
easat-3328	5	16	exchange	exchange	PROPN
easat-3328	5	17	(	(	PUNCT
easat-3328	5	18	idx	idx	ADJ
easat-3328	5	19	)	)	PUNCT
easat-3328	5	20	list	list	NOUN
easat-3328	5	21	.	.	PUNCT
easat-3328	6	1	the	the	DET
easat-3328	6	2	current	current	ADJ
easat-3328	6	3	research	research	NOUN
easat-3328	6	4	continues	continue	VERB
easat-3328	6	5	the	the	DET
easat-3328	6	6	study	study	NOUN
easat-3328	6	7	of	of	ADP
easat-3328	6	8	calderon	calderon	PROPN
easat-3328	6	9	&	&	CCONJ
easat-3328	6	10	gao	gao	PROPN
easat-3328	6	11	(	(	PUNCT
easat-3328	6	12	2021	2021	NUM
easat-3328	6	13	)	)	PUNCT
easat-3328	6	14	by	by	ADP
easat-3328	6	15	combining	combine	VERB
easat-3328	6	16	keywords	keyword	NOUN
easat-3328	6	17	with	with	ADP
easat-3328	6	18	the	the	DET
easat-3328	6	19	research	research	NOUN
easat-3328	6	20	of	of	ADP
easat-3328	6	21	li	li	PROPN
easat-3328	6	22	et	et	PROPN
easat-3328	6	23	al	al	PROPN
easat-3328	6	24	.	.	PROPN
easat-3328	7	1	(	(	PUNCT
easat-3328	7	2	2018	2018	NUM
easat-3328	7	3	)	)	PUNCT
easat-3328	7	4	,	,	PUNCT
easat-3328	7	5	which	which	PRON
easat-3328	7	6	were	be	AUX
easat-3328	7	7	collected	collect	VERB
easat-3328	7	8	manually	manually	ADV
easat-3328	7	9	to	to	PART
easat-3328	7	10	extract	extract	VERB
easat-3328	7	11	cybersecurity	cybersecurity	NOUN
easat-3328	7	12	risk	risk	NOUN
easat-3328	7	13	disclosure	disclosure	NOUN
easat-3328	7	14	.	.	PUNCT
easat-3328	8	1	during	during	ADP
easat-3328	8	2	2019	2019	NUM
easat-3328	8	3	-	-	SYM
easat-3328	8	4	2023	2023	NUM
easat-3328	8	5	,	,	PUNCT
easat-3328	8	6	our	our	PRON
easat-3328	8	7	sample	sample	NOUN
easat-3328	8	8	consisted	consist	VERB
easat-3328	8	9	of	of	ADP
easat-3328	8	10	172	172	NUM
easat-3328	8	11	companies	company	NOUN
easat-3328	8	12	with	with	ADP
easat-3328	8	13	860	860	NUM
easat-3328	8	14	observations	observation	NOUN
easat-3328	8	15	,	,	PUNCT
easat-3328	8	16	and	and	CCONJ
easat-3328	8	17	the	the	DET
easat-3328	8	18	data	datum	NOUN
easat-3328	8	19	obtained	obtain	VERB
easat-3328	8	20	is	be	AUX
easat-3328	8	21	then	then	ADV
easat-3328	8	22	analyzed	analyze	VERB
easat-3328	8	23	using	use	VERB
easat-3328	8	24	the	the	DET
easat-3328	8	25	stata	stata	NOUN
easat-3328	8	26	application	application	NOUN
easat-3328	8	27	.	.	PUNCT
easat-3328	9	1	the	the	DET
easat-3328	9	2	results	result	NOUN
easat-3328	9	3	show	show	VERB
easat-3328	9	4	that	that	SCONJ
easat-3328	9	5	cybersecurity	cybersecurity	NOUN
easat-3328	9	6	risk	risk	NOUN
easat-3328	9	7	disclosure	disclosure	NOUN
easat-3328	9	8	significantly	significantly	ADV
easat-3328	9	9	affects	affect	VERB
easat-3328	9	10	audit	audit	NOUN
easat-3328	9	11	fees	fee	NOUN
easat-3328	9	12	.	.	PUNCT
easat-3328	10	1	this	this	DET
easat-3328	10	2	statement	statement	NOUN
easat-3328	10	3	indicates	indicate	VERB
easat-3328	10	4	that	that	SCONJ
easat-3328	10	5	the	the	DET
easat-3328	10	6	more	more	ADJ
easat-3328	10	7	words	word	NOUN
easat-3328	10	8	in	in	ADP
easat-3328	10	9	the	the	DET
easat-3328	10	10	cybersecurity	cybersecurity	NOUN
easat-3328	10	11	risk	risk	NOUN
easat-3328	10	12	disclosure	disclosure	NOUN
easat-3328	10	13	,	,	PUNCT
easat-3328	10	14	the	the	PRON
easat-3328	10	15	more	more	ADV
easat-3328	10	16	the	the	DET
easat-3328	10	17	audit	audit	NOUN
easat-3328	10	18	fees	fee	VERB
easat-3328	10	19	the	the	DET
easat-3328	10	20	company	company	NOUN
easat-3328	10	21	must	must	AUX
easat-3328	10	22	pay	pay	VERB
easat-3328	10	23	the	the	DET
easat-3328	10	24	external	external	ADJ
easat-3328	10	25	auditor	auditor	NOUN
easat-3328	10	26	tend	tend	VERB
easat-3328	10	27	to	to	PART
easat-3328	10	28	increase	increase	VERB
easat-3328	10	29	.	.	PUNCT
easat-3328	11	1	when	when	SCONJ
easat-3328	11	2	auditors	auditor	NOUN
easat-3328	11	3	assess	assess	VERB
easat-3328	11	4	a	a	DET
easat-3328	11	5	high	high	ADJ
easat-3328	11	6	risk	risk	NOUN
easat-3328	11	7	,	,	PUNCT
easat-3328	11	8	they	they	PRON
easat-3328	11	9	need	need	VERB
easat-3328	11	10	more	more	ADJ
easat-3328	11	11	time	time	NOUN
easat-3328	11	12	to	to	PART
easat-3328	11	13	conduct	conduct	VERB
easat-3328	11	14	a	a	DET
easat-3328	11	15	more	more	ADJ
easat-3328	11	16	in	in	ADP
easat-3328	11	17	-	-	PUNCT
easat-3328	11	18	depth	depth	NOUN
easat-3328	11	19	examination	examination	NOUN
easat-3328	11	20	so	so	SCONJ
easat-3328	11	21	that	that	SCONJ
easat-3328	11	22	audit	audit	NOUN
easat-3328	11	23	costs	cost	VERB
easat-3328	11	24	increase	increase	NOUN
easat-3328	11	25	.	.	PUNCT
easat-3328	12	1	keywords	keyword	NOUN
easat-3328	12	2	:	:	PUNCT
easat-3328	12	3	audit	audit	NOUN
easat-3328	12	4	fees	fee	NOUN
easat-3328	12	5	,	,	PUNCT
easat-3328	12	6	cybersecurity	cybersecurity	NOUN
easat-3328	12	7	disclosures	disclosure	NOUN
easat-3328	12	8	,	,	PUNCT
easat-3328	12	9	cybersecurity	cybersecurity	NOUN
easat-3328	12	10	key	key	ADJ
easat-3328	12	11	words	word	NOUN
easat-3328	12	12	,	,	PUNCT
easat-3328	12	13	cybersecurity	cybersecurity	NOUN
easat-3328	12	14	,	,	PUNCT
easat-3328	12	15	indonesia	indonesia	PROPN
easat-3328	12	16	stock	stock	PROPN
easat-3328	12	17	exchange	exchange	PROPN
easat-3328	12	18	.	.	PUNCT
easat-3328	13	1	1	1	X
easat-3328	13	2	.	.	X
easat-3328	13	3	introduction	introduction	NOUN
easat-3328	13	4	digital	digital	ADJ
easat-3328	13	5	transformation	transformation	NOUN
easat-3328	13	6	is	be	AUX
easat-3328	13	7	vital	vital	ADJ
easat-3328	13	8	in	in	ADP
easat-3328	13	9	facilitating	facilitate	VERB
easat-3328	13	10	economic	economic	ADJ
easat-3328	13	11	growth	growth	NOUN
easat-3328	13	12	towards	towards	ADP
easat-3328	13	13	sustainability	sustainability	NOUN
easat-3328	13	14	in	in	ADP
easat-3328	13	15	the	the	DET
easat-3328	13	16	digital	digital	ADJ
easat-3328	13	17	era	era	NOUN
easat-3328	13	18	[	[	X
easat-3328	13	19	1	1	NUM
easat-3328	13	20	]	]	PUNCT
easat-3328	13	21	.	.	PUNCT
easat-3328	14	1	its	its	PRON
easat-3328	14	2	impact	impact	NOUN
easat-3328	14	3	goes	go	VERB
easat-3328	14	4	beyond	beyond	ADP
easat-3328	14	5	just	just	ADV
easat-3328	14	6	the	the	DET
easat-3328	14	7	technological	technological	ADJ
easat-3328	14	8	aspect	aspect	NOUN
easat-3328	14	9	but	but	CCONJ
easat-3328	14	10	also	also	ADV
easat-3328	14	11	impacts	impact	VERB
easat-3328	14	12	business	business	NOUN
easat-3328	14	13	strategy	strategy	NOUN
easat-3328	14	14	and	and	CCONJ
easat-3328	14	15	the	the	DET
easat-3328	14	16	overall	overall	ADJ
easat-3328	14	17	economic	economic	ADJ
easat-3328	14	18	paradigm	paradigm	NOUN
easat-3328	14	19	[	[	X
easat-3328	14	20	1	1	NUM
easat-3328	14	21	]	]	PUNCT
easat-3328	14	22	.	.	PUNCT
easat-3328	15	1	this	this	DET
easat-3328	15	2	digital	digital	ADJ
easat-3328	15	3	transformation	transformation	NOUN
easat-3328	15	4	not	not	PART
easat-3328	15	5	only	only	ADV
easat-3328	15	6	reflects	reflect	VERB
easat-3328	15	7	technological	technological	ADJ
easat-3328	15	8	advances	advance	NOUN
easat-3328	15	9	but	but	CCONJ
easat-3328	15	10	also	also	ADV
easat-3328	15	11	leads	lead	VERB
easat-3328	15	12	to	to	ADP
easat-3328	15	13	significant	significant	ADJ
easat-3328	15	14	changes	change	NOUN
easat-3328	15	15	in	in	ADP
easat-3328	15	16	the	the	DET
easat-3328	15	17	way	way	NOUN
easat-3328	15	18	companies	company	NOUN
easat-3328	15	19	present	present	VERB
easat-3328	15	20	and	and	CCONJ
easat-3328	15	21	manage	manage	VERB
easat-3328	15	22	financial	financial	ADJ
easat-3328	15	23	information	information	NOUN
easat-3328	15	24	.	.	PUNCT
easat-3328	16	1	this	this	DET
easat-3328	16	2	digital	digital	ADJ
easat-3328	16	3	change	change	NOUN
easat-3328	16	4	is	be	AUX
easat-3328	16	5	evident	evident	ADJ
easat-3328	16	6	from	from	ADP
easat-3328	16	7	the	the	DET
easat-3328	16	8	rising	rise	VERB
easat-3328	16	9	investment	investment	NOUN
easat-3328	16	10	of	of	ADP
easat-3328	16	11	companies	company	NOUN
easat-3328	16	12	in	in	ADP
easat-3328	16	13	software	software	NOUN
easat-3328	16	14	,	,	PUNCT
easat-3328	16	15	which	which	PRON
easat-3328	16	16	is	be	AUX
easat-3328	16	17	a	a	DET
easat-3328	16	18	significant	significant	ADJ
easat-3328	16	19	factor	factor	NOUN
easat-3328	16	20	in	in	ADP
easat-3328	16	21	digital	digital	ADJ
easat-3328	16	22	transactions	transaction	NOUN
easat-3328	16	23	.	.	PUNCT
easat-3328	17	1	thus	thus	ADV
easat-3328	17	2	,	,	PUNCT
easat-3328	17	3	companies	company	NOUN
easat-3328	17	4	are	be	AUX
easat-3328	17	5	trying	try	VERB
easat-3328	17	6	to	to	PART
easat-3328	17	7	meet	meet	VERB
easat-3328	17	8	market	market	NOUN
easat-3328	17	9	demand	demand	NOUN
easat-3328	17	10	through	through	ADP
easat-3328	17	11	accelerating	accelerate	VERB
easat-3328	17	12	digital	digital	ADJ
easat-3328	17	13	transformation	transformation	NOUN
easat-3328	17	14	,	,	PUNCT
easat-3328	17	15	which	which	PRON
easat-3328	17	16	is	be	AUX
easat-3328	17	17	linear	linear	ADJ
easat-3328	17	18	with	with	ADP
easat-3328	17	19	improving	improve	VERB
easat-3328	17	20	the	the	DET
easat-3328	17	21	financial	financial	ADJ
easat-3328	17	22	performance	performance	NOUN
easat-3328	17	23	of	of	ADP
easat-3328	17	24	banking	banking	NOUN
easat-3328	17	25	companies	company	NOUN
easat-3328	17	26	listed	list	VERB
easat-3328	17	27	on	on	ADP
easat-3328	17	28	the	the	DET
easat-3328	17	29	idx	idx	NOUN
easat-3328	17	30	[	[	X
easat-3328	17	31	2	2	NUM
easat-3328	17	32	]	]	PUNCT
easat-3328	17	33	.	.	PUNCT
easat-3328	18	1	the	the	DET
easat-3328	18	2	automated	automate	VERB
easat-3328	18	3	nature	nature	NOUN
easat-3328	18	4	of	of	ADP
easat-3328	18	5	digital	digital	ADJ
easat-3328	18	6	technology	technology	NOUN
easat-3328	18	7	allows	allow	VERB
easat-3328	18	8	for	for	ADP
easat-3328	18	9	simplifying	simplify	VERB
easat-3328	18	10	and	and	CCONJ
easat-3328	18	11	accelerating	accelerate	VERB
easat-3328	18	12	various	various	ADJ
easat-3328	18	13	tasks	task	NOUN
easat-3328	18	14	that	that	PRON
easat-3328	18	15	previously	previously	ADV
easat-3328	18	16	required	require	VERB
easat-3328	18	17	human	human	ADJ
easat-3328	18	18	intervention	intervention	NOUN
easat-3328	18	19	,	,	PUNCT
easat-3328	18	20	such	such	ADJ
easat-3328	18	21	as	as	ADP
easat-3328	18	22	recording	recording	NOUN
easat-3328	18	23	transactions	transaction	NOUN
easat-3328	18	24	,	,	PUNCT
easat-3328	18	25	processing	processing	NOUN
easat-3328	18	26	data	datum	NOUN
easat-3328	18	27	,	,	PUNCT
easat-3328	18	28	and	and	CCONJ
easat-3328	18	29	preparing	prepare	VERB
easat-3328	18	30	financial	financial	ADJ
easat-3328	18	31	reports	report	NOUN
easat-3328	18	32	.	.	PUNCT
easat-3328	19	1	however	however	ADV
easat-3328	19	2	,	,	PUNCT
easat-3328	19	3	implementing	implement	VERB
easat-3328	19	4	digital	digital	ADJ
easat-3328	19	5	technology	technology	NOUN
easat-3328	19	6	also	also	ADV
easat-3328	19	7	brings	bring	VERB
easat-3328	19	8	significant	significant	ADJ
easat-3328	19	9	challenges	challenge	NOUN
easat-3328	19	10	,	,	PUNCT
easat-3328	19	11	primarily	primarily	ADV
easat-3328	19	12	related	relate	VERB
easat-3328	19	13	to	to	ADP
easat-3328	19	14	the	the	DET
easat-3328	19	15	security	security	NOUN
easat-3328	19	16	and	and	CCONJ
easat-3328	19	17	privacy	privacy	NOUN
easat-3328	19	18	of	of	ADP
easat-3328	19	19	company	company	NOUN
easat-3328	19	20	data	datum	NOUN
easat-3328	19	21	[	[	X
easat-3328	19	22	3	3	NUM
easat-3328	19	23	]	]	PUNCT
easat-3328	19	24	.	.	PUNCT
easat-3328	20	1	cybercrime	cybercrime	NOUN
easat-3328	20	2	cases	case	NOUN
easat-3328	20	3	in	in	ADP
easat-3328	20	4	indonesia	indonesia	PROPN
easat-3328	20	5	have	have	AUX
easat-3328	20	6	attacked	attack	VERB
easat-3328	20	7	various	various	ADJ
easat-3328	20	8	business	business	NOUN
easat-3328	20	9	sectors	sector	NOUN
easat-3328	20	10	.	.	PUNCT
easat-3328	21	1	cybersecurity	cybersecurity	NOUN
easat-3328	21	2	cases	case	NOUN
easat-3328	21	3	increased	increase	VERB
easat-3328	21	4	by	by	ADP
easat-3328	21	5	40	40	NUM
easat-3328	21	6	%	%	NOUN
easat-3328	21	7	in	in	ADP
easat-3328	21	8	2019	2019	NUM
easat-3328	21	9	and	and	CCONJ
easat-3328	21	10	more	more	ADJ
easat-3328	21	11	than	than	ADP
easat-3328	21	12	77	77	NUM
easat-3328	21	13	%	%	NOUN
easat-3328	21	14	in	in	ADP
easat-3328	21	15	2023	2023	NUM
easat-3328	21	16	.	.	PUNCT
easat-3328	22	1	indonesia	indonesia	PROPN
easat-3328	22	2	is	be	AUX
easat-3328	22	3	ranked	rank	VERB
easat-3328	22	4	5th	5th	ADV
easat-3328	22	5	in	in	ADP
easat-3328	22	6	southeast	southeast	PROPN
easat-3328	22	7	asia	asia	PROPN
easat-3328	22	8	,	,	PUNCT
easat-3328	22	9	and	and	CCONJ
easat-3328	22	10	out	out	ADP
easat-3328	22	11	of	of	ADP
easat-3328	22	12	176	176	NUM
easat-3328	22	13	countries	country	NOUN
easat-3328	22	14	,	,	PUNCT
easat-3328	22	15	indonesia	indonesia	PROPN
easat-3328	22	16	is	be	AUX
easat-3328	22	17	ranked	rank	VERB
easat-3328	22	18	48th	48th	ADJ
easat-3328	22	19	with	with	ADP
easat-3328	22	20	a	a	DET
easat-3328	22	21	cybersecurity	cybersecurity	NOUN
easat-3328	22	22	index	index	NOUN
easat-3328	22	23	of	of	ADP
easat-3328	22	24	64	64	NUM
easat-3328	22	25	%	%	NOUN
easat-3328	22	26	[	[	X
easat-3328	22	27	4	4	NUM
easat-3328	22	28	]	]	PUNCT
easat-3328	22	29	.	.	PUNCT
easat-3328	23	1	several	several	ADJ
easat-3328	23	2	cases	case	NOUN
easat-3328	23	3	of	of	ADP
easat-3328	23	4	data	datum	NOUN
easat-3328	23	5	breaches	breach	NOUN
easat-3328	23	6	have	have	AUX
easat-3328	23	7	occurred	occur	VERB
easat-3328	23	8	in	in	ADP
easat-3328	23	9	several	several	ADJ
easat-3328	23	10	banks	bank	NOUN
easat-3328	23	11	and	and	CCONJ
easat-3328	23	12	companies	company	NOUN
easat-3328	23	13	.	.	PUNCT
easat-3328	24	1	in	in	ADP
easat-3328	24	2	october	october	PROPN
easat-3328	24	3	2021	2021	NUM
easat-3328	24	4	,	,	PUNCT
easat-3328	24	5	news	news	NOUN
easat-3328	24	6	emerged	emerge	VERB
easat-3328	24	7	that	that	SCONJ
easat-3328	24	8	bank	bank	NOUN
easat-3328	24	9	jatim	jatim	NOUN
easat-3328	24	10	was	be	AUX
easat-3328	24	11	suspected	suspect	VERB
easat-3328	24	12	of	of	ADP
easat-3328	24	13	experiencing	experience	VERB
easat-3328	24	14	a	a	DET
easat-3328	24	15	customer	customer	NOUN
easat-3328	24	16	data	datum	NOUN
easat-3328	24	17	leak	leak	NOUN
easat-3328	24	18	.	.	PUNCT
easat-3328	25	1	based	base	VERB
easat-3328	25	2	on	on	ADP
easat-3328	25	3	the	the	DET
easat-3328	25	4	news	news	NOUN
easat-3328	25	5	,	,	PUNCT
easat-3328	25	6	bank	bank	NOUN
easat-3328	25	7	jatim	jatim	NOUN
easat-3328	25	8	's	's	PART
easat-3328	25	9	customer	customer	NOUN
easat-3328	25	10	data	datum	NOUN
easat-3328	25	11	was	be	AUX
easat-3328	25	12	traded	trade	VERB
easat-3328	25	13	on	on	ADP
easat-3328	25	14	a	a	DET
easat-3328	25	15	hacker	hacker	NOUN
easat-3328	25	16	forum	forum	NOUN
easat-3328	25	17	for	for	ADP
easat-3328	25	18	usd	usd	NOUN
easat-3328	25	19	250	250	NUM
easat-3328	25	20	thousand	thousand	NUM
easat-3328	25	21	,	,	PUNCT
easat-3328	25	22	equivalent	equivalent	ADJ
easat-3328	25	23	to	to	PART
easat-3328	25	24	idr	idr	VERB
easat-3328	25	25	3.5	3.5	NUM
easat-3328	25	26	billion	billion	NUM
easat-3328	26	1	[	[	X
easat-3328	26	2	5	5	NUM
easat-3328	26	3	]	]	PUNCT
easat-3328	26	4	.	.	PUNCT
easat-3328	27	1	it	it	PRON
easat-3328	27	2	was	be	AUX
easat-3328	27	3	recorded	record	VERB
easat-3328	27	4	that	that	SCONJ
easat-3328	27	5	general	general	ADJ
easat-3328	27	6	banks	bank	NOUN
easat-3328	27	7	in	in	ADP
easat-3328	27	8	indonesia	indonesia	PROPN
easat-3328	27	9	experienced	experience	VERB
easat-3328	27	10	losses	loss	NOUN
easat-3328	27	11	of	of	ADP
easat-3328	27	12	idr	idr	PROPN
easat-3328	27	13	246.5	246.5	NUM
easat-3328	27	14	billion	billion	NUM
easat-3328	27	15	,	,	PUNCT
easat-3328	27	16	the	the	DET
easat-3328	27	17	possible	possible	ADJ
easat-3328	27	18	loss	loss	NOUN
easat-3328	27	19	of	of	ADP
easat-3328	27	20	general	general	ADJ
easat-3328	27	21	banks	bank	NOUN
easat-3328	27	22	was	be	AUX
easat-3328	27	23	idr	idr	VERB
easat-3328	27	24	208.5	208.5	NUM
easat-3328	27	25	billion	billion	NUM
easat-3328	27	26	and	and	CCONJ
easat-3328	27	27	recovery	recovery	NOUN
easat-3328	27	28	costs	cost	NOUN
easat-3328	27	29	were	be	AUX
easat-3328	27	30	idr	idr	VERB
easat-3328	27	31	302.5	302.5	NUM
easat-3328	27	32	billion	billion	NUM
easat-3328	28	1	[	[	X
easat-3328	28	2	6	6	NUM
easat-3328	28	3	]	]	PUNCT
easat-3328	28	4	.	.	PUNCT
easat-3328	29	1	on	on	ADP
easat-3328	29	2	march	march	PROPN
easat-3328	29	3	20	20	NUM
easat-3328	29	4	,	,	PUNCT
easat-3328	29	5	2020	2020	NUM
easat-3328	29	6	,	,	PUNCT
easat-3328	29	7	tokopedia	tokopedia	PROPN
easat-3328	29	8	was	be	AUX
easat-3328	29	9	successfully	successfully	ADV
easat-3328	29	10	attacked	attack	VERB
easat-3328	29	11	by	by	ADP
easat-3328	29	12	hackers	hacker	NOUN
easat-3328	29	13	,	,	PUNCT
easat-3328	29	14	which	which	PRON
easat-3328	29	15	caused	cause	VERB
easat-3328	29	16	data	datum	NOUN
easat-3328	29	17	leaks	leak	NOUN
easat-3328	29	18	on	on	ADP
easat-3328	29	19	15	15	NUM
easat-3328	29	20	million	million	NUM
easat-3328	29	21	users	user	NOUN
easat-3328	29	22	,	,	PUNCT
easat-3328	29	23	the	the	DET
easat-3328	29	24	database	database	NOUN
easat-3328	29	25	(	(	PUNCT
easat-3328	29	26	which	which	PRON
easat-3328	29	27	was	be	AUX
easat-3328	29	28	hacked	hack	VERB
easat-3328	29	29	)	)	PUNCT
easat-3328	29	30	including	include	VERB
easat-3328	29	31	email	email	NOUN
easat-3328	29	32	,	,	PUNCT
easat-3328	29	33	password	password	NOUN
easat-3328	29	34	hash	hash	NOUN
easat-3328	29	35	,	,	PUNCT
easat-3328	29	36	and	and	CCONJ
easat-3328	29	37	name	name	VERB
easat-3328	29	38	[	[	X
easat-3328	29	39	7	7	NUM
easat-3328	29	40	]	]	PUNCT
easat-3328	29	41	.	.	PUNCT
easat-3328	30	1	as	as	SCONJ
easat-3328	30	2	cybersecurity	cybersecurity	NOUN
easat-3328	30	3	risks	risk	NOUN
easat-3328	30	4	change	change	VERB
easat-3328	30	5	,	,	PUNCT
easat-3328	30	6	it	it	PRON
easat-3328	30	7	is	be	AUX
easat-3328	30	8	essential	essential	ADJ
easat-3328	30	9	for	for	SCONJ
easat-3328	30	10	auditors	auditor	NOUN
easat-3328	30	11	to	to	PART
easat-3328	30	12	continually	continually	ADV
easat-3328	30	13	evaluate	evaluate	VERB
easat-3328	30	14	the	the	DET
easat-3328	30	15	potential	potential	NOUN
easat-3328	30	16	for	for	SCONJ
easat-3328	30	17	cybersecurity	cybersecurity	NOUN
easat-3328	30	18	incidents	incident	NOUN
easat-3328	30	19	to	to	PART
easat-3328	30	20	have	have	VERB
easat-3328	30	21	a	a	DET
easat-3328	30	22	notable	notable	ADJ
easat-3328	30	23	consequence	consequence	NOUN
easat-3328	30	24	in	in	ADP
easat-3328	30	25	the	the	DET
easat-3328	30	26	financial	financial	ADJ
easat-3328	30	27	statement	statement	NOUN
easat-3328	30	28	disclosure	disclosure	NOUN
easat-3328	30	29	.	.	PUNCT
easat-3328	31	1	according	accord	VERB
easat-3328	31	2	mailto:susanto010@binus.ac.id	mailto:susanto010@binus.ac.id	PROPN
easat-3328	31	3	mailto:gsoepriyanto@binus.edu	mailto:gsoepriyanto@binus.edu	PROPN
easat-3328	31	4	6091	6091	NUM
easat-3328	31	5	edelweiss	edelweiss	PROPN
easat-3328	31	6	applied	apply	VERB
easat-3328	31	7	science	science	NOUN
easat-3328	31	8	and	and	CCONJ
easat-3328	31	9	technology	technology	NOUN
easat-3328	31	10	issn	issn	PROPN
easat-3328	31	11	:	:	PUNCT
easat-3328	31	12	2576	2576	NUM
easat-3328	31	13	-	-	SYM
easat-3328	31	14	8484	8484	NUM
easat-3328	31	15	vol	vol	NOUN
easat-3328	31	16	.	.	PROPN
easat-3328	31	17	8	8	NUM
easat-3328	31	18	,	,	PUNCT
easat-3328	31	19	no	no	INTJ
easat-3328	31	20	.	.	NOUN
easat-3328	32	1	6	6	NUM
easat-3328	32	2	:	:	SYM
easat-3328	32	3	6090	6090	NUM
easat-3328	32	4	-	-	SYM
easat-3328	32	5	6104	6104	NUM
easat-3328	32	6	,	,	PUNCT
easat-3328	32	7	2024	2024	NUM
easat-3328	32	8	doi	doi	NOUN
easat-3328	32	9	:	:	PUNCT
easat-3328	32	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	32	11	©	©	ADP
easat-3328	32	12	2024	2024	NUM
easat-3328	32	13	by	by	ADP
easat-3328	32	14	the	the	DET
easat-3328	32	15	authors	author	NOUN
easat-3328	32	16	;	;	PUNCT
easat-3328	32	17	licensee	licensee	PROPN
easat-3328	32	18	learning	learn	VERB
easat-3328	32	19	gate	gate	NOUN
easat-3328	32	20	to	to	ADP
easat-3328	32	21	the	the	DET
easat-3328	32	22	center	center	NOUN
easat-3328	32	23	for	for	ADP
easat-3328	32	24	audit	audit	NOUN
easat-3328	32	25	quality	quality	NOUN
easat-3328	33	1	[	[	X
easat-3328	33	2	8	8	NUM
easat-3328	33	3	]	]	PUNCT
easat-3328	33	4	,	,	PUNCT
easat-3328	33	5	involvement	involvement	NOUN
easat-3328	33	6	of	of	ADP
easat-3328	33	7	external	external	ADJ
easat-3328	33	8	auditors	auditor	NOUN
easat-3328	33	9	includes	include	VERB
easat-3328	33	10	two	two	NUM
easat-3328	33	11	critical	critical	ADJ
easat-3328	33	12	contexts	contexts	NOUN
easat-3328	33	13	,	,	PUNCT
easat-3328	33	14	namely	namely	ADV
easat-3328	33	15	,	,	PUNCT
easat-3328	33	16	the	the	DET
easat-3328	33	17	audit	audit	NOUN
easat-3328	33	18	of	of	ADP
easat-3328	33	19	the	the	DET
easat-3328	33	20	company	company	NOUN
easat-3328	33	21	’s	’s	PART
easat-3328	33	22	financial	financial	ADJ
easat-3328	33	23	position	position	NOUN
easat-3328	33	24	and	and	CCONJ
easat-3328	33	25	the	the	DET
easat-3328	33	26	evaluation	evaluation	NOUN
easat-3328	33	27	of	of	ADP
easat-3328	33	28	internal	internal	ADJ
easat-3328	33	29	control	control	NOUN
easat-3328	33	30	over	over	ADP
easat-3328	33	31	financial	financial	ADJ
easat-3328	33	32	reporting	reporting	NOUN
easat-3328	33	33	and	and	CCONJ
easat-3328	33	34	disclosure	disclosure	NOUN
easat-3328	33	35	.	.	PUNCT
easat-3328	34	1	securities	security	NOUN
easat-3328	34	2	and	and	CCONJ
easat-3328	34	3	exchange	exchange	PROPN
easat-3328	34	4	commission	commission	PROPN
easat-3328	34	5	(	(	PUNCT
easat-3328	34	6	sec	sec	PROPN
easat-3328	34	7	)	)	PUNCT
easat-3328	34	8	adopted	adopt	VERB
easat-3328	34	9	regulations	regulation	NOUN
easat-3328	34	10	requiring	require	VERB
easat-3328	34	11	public	public	ADJ
easat-3328	34	12	companies	company	NOUN
easat-3328	34	13	to	to	PART
easat-3328	34	14	make	make	VERB
easat-3328	34	15	specified	specify	VERB
easat-3328	34	16	cybersecurity	cybersecurity	NOUN
easat-3328	34	17	disclosures	disclosure	NOUN
easat-3328	34	18	.	.	PUNCT
easat-3328	35	1	these	these	DET
easat-3328	35	2	regulations	regulation	NOUN
easat-3328	35	3	are	be	AUX
easat-3328	35	4	designed	design	VERB
easat-3328	35	5	to	to	PART
easat-3328	35	6	produce	produce	VERB
easat-3328	35	7	consistent	consistent	ADJ
easat-3328	35	8	,	,	PUNCT
easat-3328	35	9	comparable	comparable	ADJ
easat-3328	35	10	,	,	PUNCT
easat-3328	35	11	and	and	CCONJ
easat-3328	35	12	decision	decision	NOUN
easat-3328	35	13	-	-	PUNCT
easat-3328	35	14	making	making	NOUN
easat-3328	35	15	-	-	PUNCT
easat-3328	35	16	friendly	friendly	ADJ
easat-3328	35	17	disclosures	disclosure	NOUN
easat-3328	35	18	.	.	PUNCT
easat-3328	36	1	the	the	DET
easat-3328	36	2	mandatory	mandatory	ADJ
easat-3328	36	3	annual	annual	ADJ
easat-3328	36	4	disclosures	disclosure	NOUN
easat-3328	36	5	regarding	regard	VERB
easat-3328	36	6	the	the	DET
easat-3328	36	7	company	company	NOUN
easat-3328	36	8	's	's	PART
easat-3328	36	9	governance	governance	NOUN
easat-3328	36	10	and	and	CCONJ
easat-3328	36	11	risk	risk	NOUN
easat-3328	36	12	management	management	NOUN
easat-3328	36	13	concerning	concern	VERB
easat-3328	36	14	cybersecurity	cybersecurity	NOUN
easat-3328	36	15	risks	risk	NOUN
easat-3328	36	16	,	,	PUNCT
easat-3328	36	17	including	include	VERB
easat-3328	36	18	the	the	DET
easat-3328	36	19	board	board	NOUN
easat-3328	36	20	's	's	PART
easat-3328	36	21	oversight	oversight	NOUN
easat-3328	36	22	of	of	ADP
easat-3328	36	23	cybersecurity	cybersecurity	NOUN
easat-3328	36	24	risks	risk	NOUN
easat-3328	36	25	,	,	PUNCT
easat-3328	36	26	are	be	AUX
easat-3328	36	27	based	base	VERB
easat-3328	36	28	on	on	ADP
easat-3328	36	29	new	new	ADJ
easat-3328	36	30	disclosure	disclosure	NOUN
easat-3328	36	31	items	item	NOUN
easat-3328	36	32	required	require	VERB
easat-3328	36	33	in	in	ADP
easat-3328	36	34	form	form	NOUN
easat-3328	36	35	10	10	NUM
easat-3328	36	36	-	-	PUNCT
easat-3328	36	37	k	k	NOUN
easat-3328	36	38	and	and	CCONJ
easat-3328	36	39	form	form	VERB
easat-3328	36	40	20	20	NUM
easat-3328	36	41	-	-	PUNCT
easat-3328	36	42	f.	f.	NOUN
easat-3328	36	43	high	high	ADJ
easat-3328	36	44	or	or	CCONJ
easat-3328	36	45	low	low	ADJ
easat-3328	36	46	audit	audit	NOUN
easat-3328	36	47	fees	fee	NOUN
easat-3328	36	48	are	be	AUX
easat-3328	36	49	determined	determine	VERB
easat-3328	36	50	through	through	ADP
easat-3328	36	51	a	a	DET
easat-3328	36	52	negotiation	negotiation	NOUN
easat-3328	36	53	process	process	NOUN
easat-3328	36	54	between	between	ADP
easat-3328	36	55	stakeholders	stakeholder	NOUN
easat-3328	36	56	and	and	CCONJ
easat-3328	36	57	the	the	DET
easat-3328	36	58	public	public	ADJ
easat-3328	36	59	accounting	accounting	NOUN
easat-3328	36	60	firm	firm	NOUN
easat-3328	36	61	that	that	PRON
easat-3328	36	62	carries	carry	VERB
easat-3328	36	63	out	out	ADP
easat-3328	36	64	the	the	DET
easat-3328	36	65	audit	audit	NOUN
easat-3328	36	66	by	by	ADP
easat-3328	36	67	considering	consider	VERB
easat-3328	36	68	various	various	ADJ
easat-3328	36	69	factors	factor	NOUN
easat-3328	36	70	.	.	PUNCT
easat-3328	37	1	the	the	DET
easat-3328	37	2	research	research	NOUN
easat-3328	37	3	results	result	VERB
easat-3328	37	4	by	by	ADP
easat-3328	37	5	fisabilillah	fisabilillah	PROPN
easat-3328	37	6	,	,	PUNCT
easat-3328	37	7	fahria	fahria	PROPN
easat-3328	37	8	,	,	PUNCT
easat-3328	37	9	and	and	CCONJ
easat-3328	37	10	praptiningsih	praptiningsih	PROPN
easat-3328	37	11	(	(	PUNCT
easat-3328	37	12	2020	2020	NUM
easat-3328	37	13	)	)	PUNCT
easat-3328	38	1	[	[	X
easat-3328	38	2	9	9	NUM
easat-3328	38	3	]	]	PUNCT
easat-3328	38	4	and	and	CCONJ
easat-3328	38	5	vinidita	vinidita	PROPN
easat-3328	38	6	and	and	CCONJ
easat-3328	38	7	ghozali	ghozali	ADJ
easat-3328	38	8	(	(	PUNCT
easat-3328	38	9	2021	2021	NUM
easat-3328	38	10	)	)	PUNCT
easat-3328	39	1	[	[	X
easat-3328	39	2	10	10	NUM
easat-3328	39	3	]	]	PUNCT
easat-3328	39	4	stated	state	VERB
easat-3328	39	5	that	that	SCONJ
easat-3328	39	6	there	there	PRON
easat-3328	39	7	is	be	VERB
easat-3328	39	8	no	no	DET
easat-3328	39	9	significant	significant	ADJ
easat-3328	39	10	influence	influence	NOUN
easat-3328	39	11	between	between	ADP
easat-3328	39	12	audit	audit	NOUN
easat-3328	39	13	risk	risk	NOUN
easat-3328	39	14	and	and	CCONJ
easat-3328	39	15	audit	audit	NOUN
easat-3328	39	16	fees	fee	NOUN
easat-3328	39	17	.	.	PUNCT
easat-3328	40	1	meanwhile	meanwhile	ADV
easat-3328	40	2	,	,	PUNCT
easat-3328	40	3	the	the	DET
easat-3328	40	4	research	research	NOUN
easat-3328	40	5	results	result	VERB
easat-3328	40	6	by	by	ADP
easat-3328	40	7	mundiroh	mundiroh	NOUN
easat-3328	40	8	and	and	CCONJ
easat-3328	40	9	khikmah	khikmah	NOUN
easat-3328	40	10	(	(	PUNCT
easat-3328	40	11	2021	2021	NUM
easat-3328	40	12	)	)	PUNCT
easat-3328	41	1	[	[	X
easat-3328	41	2	11	11	NUM
easat-3328	41	3	]	]	PUNCT
easat-3328	41	4	stated	state	VERB
easat-3328	41	5	that	that	SCONJ
easat-3328	41	6	audit	audit	NOUN
easat-3328	41	7	risk	risk	NOUN
easat-3328	41	8	affects	affect	VERB
easat-3328	41	9	audit	audit	NOUN
easat-3328	41	10	fees	fee	NOUN
easat-3328	41	11	.	.	PUNCT
easat-3328	42	1	research	research	NOUN
easat-3328	42	2	conducted	conduct	VERB
easat-3328	42	3	by	by	ADP
easat-3328	42	4	anggara	anggara	NOUN
easat-3328	42	5	,	,	PUNCT
easat-3328	42	6	suhendro	suhendro	NOUN
easat-3328	42	7	,	,	PUNCT
easat-3328	42	8	and	and	CCONJ
easat-3328	42	9	siddi	siddi	ADJ
easat-3328	42	10	(	(	PUNCT
easat-3328	42	11	2021	2021	NUM
easat-3328	42	12	)	)	PUNCT
easat-3328	43	1	[	[	X
easat-3328	43	2	12	12	NUM
easat-3328	43	3	]	]	PUNCT
easat-3328	43	4	and	and	CCONJ
easat-3328	43	5	amelia	amelia	PROPN
easat-3328	43	6	et	et	PROPN
easat-3328	43	7	al	al	PROPN
easat-3328	43	8	.	.	PROPN
easat-3328	44	1	(	(	PUNCT
easat-3328	44	2	2022	2022	NUM
easat-3328	44	3	)	)	PUNCT
easat-3328	45	1	[	[	X
easat-3328	45	2	13	13	NUM
easat-3328	45	3	]	]	PUNCT
easat-3328	45	4	stated	state	VERB
easat-3328	45	5	that	that	SCONJ
easat-3328	45	6	the	the	DET
easat-3328	45	7	complexity	complexity	NOUN
easat-3328	45	8	of	of	ADP
easat-3328	45	9	a	a	DET
easat-3328	45	10	company	company	NOUN
easat-3328	45	11	can	can	AUX
easat-3328	45	12	significantly	significantly	ADV
easat-3328	45	13	affect	affect	VERB
easat-3328	45	14	audit	audit	NOUN
easat-3328	45	15	fees	fee	NOUN
easat-3328	45	16	.	.	PUNCT
easat-3328	46	1	however	however	ADV
easat-3328	46	2	,	,	PUNCT
easat-3328	46	3	according	accord	VERB
easat-3328	46	4	to	to	ADP
easat-3328	46	5	research	research	NOUN
easat-3328	46	6	conducted	conduct	VERB
easat-3328	46	7	by	by	ADP
easat-3328	46	8	nisa	nisa	PROPN
easat-3328	46	9	and	and	CCONJ
easat-3328	46	10	triyanto	triyanto	PROPN
easat-3328	46	11	(	(	PUNCT
easat-3328	46	12	2022	2022	NUM
easat-3328	46	13	)	)	PUNCT
easat-3328	47	1	[	[	X
easat-3328	47	2	14	14	NUM
easat-3328	47	3	]	]	PUNCT
easat-3328	47	4	,	,	PUNCT
easat-3328	47	5	complexity	complexity	NOUN
easat-3328	47	6	does	do	AUX
easat-3328	47	7	not	not	PART
easat-3328	47	8	affect	affect	VERB
easat-3328	47	9	the	the	DET
easat-3328	47	10	determination	determination	NOUN
easat-3328	47	11	of	of	ADP
easat-3328	47	12	audit	audit	NOUN
easat-3328	47	13	fees	fee	NOUN
easat-3328	47	14	.	.	PUNCT
easat-3328	48	1	in	in	ADP
easat-3328	48	2	addition	addition	NOUN
easat-3328	48	3	,	,	PUNCT
easat-3328	48	4	there	there	PRON
easat-3328	48	5	is	be	VERB
easat-3328	48	6	also	also	ADV
easat-3328	48	7	disclosure	disclosure	NOUN
easat-3328	48	8	of	of	ADP
easat-3328	48	9	cybersecurity	cybersecurity	NOUN
easat-3328	48	10	risks	risk	NOUN
easat-3328	48	11	.	.	PUNCT
easat-3328	49	1	calderon	calderon	NOUN
easat-3328	49	2	and	and	CCONJ
easat-3328	49	3	gao	gao	PROPN
easat-3328	49	4	(	(	PUNCT
easat-3328	49	5	2020	2020	NUM
easat-3328	49	6	)	)	PUNCT
easat-3328	50	1	[	[	X
easat-3328	50	2	15	15	NUM
easat-3328	50	3	]	]	PUNCT
easat-3328	50	4	and	and	CCONJ
easat-3328	50	5	karyani	karyani	PROPN
easat-3328	50	6	et	et	PROPN
easat-3328	50	7	al	al	PROPN
easat-3328	50	8	.	.	PROPN
easat-3328	50	9	(	(	PUNCT
easat-3328	50	10	2023	2023	NUM
easat-3328	50	11	)	)	PUNCT
easat-3328	51	1	[	[	X
easat-3328	51	2	16	16	NUM
easat-3328	51	3	]	]	PUNCT
easat-3328	51	4	found	find	VERB
easat-3328	51	5	that	that	SCONJ
easat-3328	51	6	overall	overall	ADJ
easat-3328	51	7	disclosure	disclosure	NOUN
easat-3328	51	8	of	of	ADP
easat-3328	51	9	cybersecurity	cybersecurity	NOUN
easat-3328	51	10	risks	risk	NOUN
easat-3328	51	11	can	can	AUX
easat-3328	51	12	affect	affect	VERB
easat-3328	51	13	audit	audit	NOUN
easat-3328	51	14	fees	fee	NOUN
easat-3328	51	15	.	.	PUNCT
easat-3328	52	1	crd	crd	PROPN
easat-3328	52	2	can	can	AUX
easat-3328	52	3	significantly	significantly	ADV
easat-3328	52	4	impact	impact	VERB
easat-3328	52	5	audit	audit	NOUN
easat-3328	52	6	costs	cost	NOUN
easat-3328	52	7	because	because	SCONJ
easat-3328	52	8	higher	high	ADJ
easat-3328	52	9	risks	risk	NOUN
easat-3328	52	10	can	can	AUX
easat-3328	52	11	drive	drive	VERB
easat-3328	52	12	more	more	ADJ
easat-3328	52	13	processes	process	NOUN
easat-3328	52	14	of	of	ADP
easat-3328	52	15	organizing	organize	VERB
easat-3328	52	16	audit	audit	NOUN
easat-3328	52	17	design	design	NOUN
easat-3328	52	18	and	and	CCONJ
easat-3328	52	19	testing	testing	NOUN
easat-3328	52	20	to	to	PART
easat-3328	52	21	justify	justify	VERB
easat-3328	52	22	that	that	SCONJ
easat-3328	52	23	the	the	DET
easat-3328	52	24	financial	financial	ADJ
easat-3328	52	25	reporting	reporting	NOUN
easat-3328	52	26	on	on	ADP
easat-3328	52	27	internal	internal	ADJ
easat-3328	52	28	control	control	NOUN
easat-3328	52	29	is	be	AUX
easat-3328	52	30	correct	correct	ADJ
easat-3328	52	31	without	without	ADP
easat-3328	52	32	arranging	arrange	VERB
easat-3328	52	33	.	.	PUNCT
easat-3328	53	1	internal	internal	ADJ
easat-3328	53	2	control	control	NOUN
easat-3328	53	3	systems	system	NOUN
easat-3328	53	4	that	that	PRON
easat-3328	53	5	contain	contain	VERB
easat-3328	53	6	arrangements	arrangement	NOUN
easat-3328	53	7	are	be	AUX
easat-3328	53	8	acts	act	NOUN
easat-3328	53	9	of	of	ADP
easat-3328	53	10	errors	error	NOUN
easat-3328	53	11	or	or	CCONJ
easat-3328	53	12	fraud	fraud	NOUN
easat-3328	53	13	that	that	PRON
easat-3328	53	14	can	can	AUX
easat-3328	53	15	result	result	VERB
easat-3328	53	16	in	in	ADP
easat-3328	53	17	higher	high	ADJ
easat-3328	53	18	and	and	CCONJ
easat-3328	53	19	material	material	NOUN
easat-3328	53	20	misstatements	misstatement	NOUN
easat-3328	53	21	.	.	PUNCT
easat-3328	54	1	in	in	ADP
easat-3328	54	2	addition	addition	NOUN
easat-3328	54	3	,	,	PUNCT
easat-3328	54	4	cybersecurity	cybersecurity	NOUN
easat-3328	54	5	threats	threat	NOUN
easat-3328	54	6	can	can	AUX
easat-3328	54	7	have	have	VERB
easat-3328	54	8	significant	significant	ADJ
easat-3328	54	9	implications	implication	NOUN
easat-3328	54	10	for	for	ADP
easat-3328	54	11	the	the	DET
easat-3328	54	12	effectiveness	effectiveness	NOUN
easat-3328	54	13	of	of	ADP
easat-3328	54	14	internal	internal	ADJ
easat-3328	54	15	control	control	NOUN
easat-3328	54	16	in	in	ADP
easat-3328	54	17	the	the	DET
easat-3328	54	18	future	future	NOUN
easat-3328	54	19	.	.	PUNCT
easat-3328	55	1	auditors	auditor	NOUN
easat-3328	55	2	need	need	VERB
easat-3328	55	3	to	to	PART
easat-3328	55	4	design	design	VERB
easat-3328	55	5	and	and	CCONJ
easat-3328	55	6	perform	perform	VERB
easat-3328	55	7	various	various	ADJ
easat-3328	55	8	procedures	procedure	NOUN
easat-3328	55	9	to	to	PART
easat-3328	55	10	assess	assess	VERB
easat-3328	55	11	audit	audit	NOUN
easat-3328	55	12	risk	risk	NOUN
easat-3328	55	13	;	;	PUNCT
easat-3328	55	14	they	they	PRON
easat-3328	55	15	identify	identify	VERB
easat-3328	55	16	that	that	SCONJ
easat-3328	55	17	cybersecurity	cybersecurity	NOUN
easat-3328	55	18	-	-	PUNCT
easat-3328	55	19	related	relate	VERB
easat-3328	55	20	risks	risk	NOUN
easat-3328	55	21	significantly	significantly	ADV
easat-3328	55	22	impact	impact	VERB
easat-3328	55	23	the	the	DET
easat-3328	55	24	company	company	NOUN
easat-3328	55	25	's	's	PART
easat-3328	55	26	financial	financial	ADJ
easat-3328	55	27	statements	statement	NOUN
easat-3328	55	28	[	[	X
easat-3328	55	29	15	15	NUM
easat-3328	55	30	]	]	PUNCT
easat-3328	55	31	.	.	PUNCT
easat-3328	56	1	the	the	DET
easat-3328	56	2	existence	existence	NOUN
easat-3328	56	3	of	of	ADP
easat-3328	56	4	cybersecurity	cybersecurity	NOUN
easat-3328	56	5	issues	issue	NOUN
easat-3328	56	6	that	that	PRON
easat-3328	56	7	require	require	VERB
easat-3328	56	8	auditors	auditor	NOUN
easat-3328	56	9	to	to	PART
easat-3328	56	10	conduct	conduct	VERB
easat-3328	56	11	more	more	ADV
easat-3328	56	12	comprehensive	comprehensive	ADJ
easat-3328	56	13	testing	testing	NOUN
easat-3328	56	14	has	have	VERB
easat-3328	56	15	an	an	DET
easat-3328	56	16	impact	impact	NOUN
easat-3328	56	17	on	on	ADP
easat-3328	56	18	increasing	increase	VERB
easat-3328	56	19	audit	audit	NOUN
easat-3328	56	20	costs	cost	NOUN
easat-3328	56	21	because	because	SCONJ
easat-3328	56	22	there	there	PRON
easat-3328	56	23	is	be	VERB
easat-3328	56	24	an	an	DET
easat-3328	56	25	increase	increase	NOUN
easat-3328	56	26	in	in	ADP
easat-3328	56	27	inherent	inherent	ADJ
easat-3328	56	28	risk	risk	NOUN
easat-3328	56	29	and	and	CCONJ
easat-3328	56	30	control	control	NOUN
easat-3328	56	31	risk	risk	NOUN
easat-3328	56	32	in	in	ADP
easat-3328	56	33	the	the	DET
easat-3328	56	34	company	company	NOUN
easat-3328	56	35	,	,	PUNCT
easat-3328	56	36	requiring	require	VERB
easat-3328	56	37	auditors	auditor	NOUN
easat-3328	56	38	to	to	PART
easat-3328	56	39	reduce	reduce	VERB
easat-3328	56	40	detection	detection	NOUN
easat-3328	56	41	risk	risk	NOUN
easat-3328	56	42	by	by	ADP
easat-3328	56	43	conducting	conduct	VERB
easat-3328	56	44	more	more	ADV
easat-3328	56	45	detailed	detailed	ADJ
easat-3328	56	46	testing	testing	NOUN
easat-3328	56	47	(	(	PUNCT
easat-3328	56	48	hogan	hogan	PROPN
easat-3328	56	49	&	&	CCONJ
easat-3328	56	50	wilkins	wilkins	PROPN
easat-3328	56	51	,	,	PUNCT
easat-3328	56	52	2008	2008	NUM
easat-3328	56	53	)	)	PUNCT
easat-3328	56	54	in	in	ADP
easat-3328	56	55	(	(	PUNCT
easat-3328	56	56	calderon	calderon	PROPN
easat-3328	56	57	&	&	CCONJ
easat-3328	56	58	gao	gao	PROPN
easat-3328	56	59	,	,	PUNCT
easat-3328	56	60	2020	2020	NUM
easat-3328	56	61	)	)	PUNCT
easat-3328	57	1	[	[	X
easat-3328	57	2	15	15	NUM
easat-3328	57	3	]	]	PUNCT
easat-3328	57	4	.	.	PUNCT
easat-3328	58	1	the	the	DET
easat-3328	58	2	number	number	NOUN
easat-3328	58	3	of	of	ADP
easat-3328	58	4	words	word	NOUN
easat-3328	58	5	clients	client	NOUN
easat-3328	58	6	use	use	VERB
easat-3328	58	7	in	in	ADP
easat-3328	58	8	crd	crd	PROPN
easat-3328	58	9	can	can	AUX
easat-3328	58	10	affect	affect	VERB
easat-3328	58	11	audit	audit	NOUN
easat-3328	58	12	costs	cost	NOUN
easat-3328	58	13	[	[	X
easat-3328	58	14	15	15	NUM
easat-3328	58	15	]	]	PUNCT
easat-3328	58	16	.	.	PUNCT
easat-3328	59	1	similar	similar	ADJ
easat-3328	59	2	results	result	NOUN
easat-3328	59	3	in	in	ADP
easat-3328	59	4	karmelina	karmelina	NOUN
easat-3328	59	5	(	(	PUNCT
easat-3328	59	6	2021	2021	NUM
easat-3328	59	7	)	)	PUNCT
easat-3328	60	1	[	[	X
easat-3328	60	2	17	17	NUM
easat-3328	60	3	]	]	PUNCT
easat-3328	60	4	study	study	NOUN
easat-3328	60	5	stated	state	VERB
easat-3328	60	6	that	that	SCONJ
easat-3328	60	7	the	the	DET
easat-3328	60	8	increasing	increase	VERB
easat-3328	60	9	amount	amount	NOUN
easat-3328	60	10	of	of	ADP
easat-3328	60	11	content	content	NOUN
easat-3328	60	12	(	(	PUNCT
easat-3328	60	13	number	number	NOUN
easat-3328	60	14	of	of	ADP
easat-3328	60	15	words	word	NOUN
easat-3328	60	16	)	)	PUNCT
easat-3328	60	17	in	in	ADP
easat-3328	60	18	crd	crd	PROPN
easat-3328	60	19	can	can	AUX
easat-3328	60	20	increase	increase	VERB
easat-3328	60	21	the	the	DET
easat-3328	60	22	determination	determination	NOUN
easat-3328	60	23	of	of	ADP
easat-3328	60	24	audit	audit	NOUN
easat-3328	60	25	fees	fee	NOUN
easat-3328	60	26	that	that	PRON
easat-3328	60	27	need	need	VERB
easat-3328	60	28	to	to	PART
easat-3328	60	29	be	be	AUX
easat-3328	60	30	paid	pay	VERB
easat-3328	60	31	by	by	ADP
easat-3328	60	32	the	the	DET
easat-3328	60	33	company	company	NOUN
easat-3328	60	34	.	.	PUNCT
easat-3328	61	1	this	this	DET
easat-3328	61	2	study	study	NOUN
easat-3328	61	3	is	be	AUX
easat-3328	61	4	also	also	ADV
easat-3328	61	5	similar	similar	ADJ
easat-3328	61	6	to	to	ADP
easat-3328	61	7	the	the	DET
easat-3328	61	8	study	study	NOUN
easat-3328	61	9	conducted	conduct	VERB
easat-3328	61	10	by	by	ADP
easat-3328	61	11	karmelina	karmelina	NOUN
easat-3328	61	12	(	(	PUNCT
easat-3328	61	13	2021	2021	NUM
easat-3328	61	14	)	)	PUNCT
easat-3328	62	1	[	[	X
easat-3328	62	2	17	17	NUM
easat-3328	62	3	]	]	PUNCT
easat-3328	62	4	.	.	PUNCT
easat-3328	63	1	karmelina	karmelina	NOUN
easat-3328	63	2	(	(	PUNCT
easat-3328	63	3	2021	2021	NUM
easat-3328	63	4	)	)	PUNCT
easat-3328	64	1	[	[	X
easat-3328	64	2	17	17	NUM
easat-3328	64	3	]	]	PUNCT
easat-3328	64	4	revealed	reveal	VERB
easat-3328	64	5	cybersecurity	cybersecurity	NOUN
easat-3328	64	6	risks	risk	NOUN
easat-3328	64	7	with	with	ADP
easat-3328	64	8	keywords	keyword	NOUN
easat-3328	64	9	developed	develop	VERB
easat-3328	64	10	in	in	ADP
easat-3328	64	11	the	the	DET
easat-3328	64	12	2020	2020	NUM
easat-3328	64	13	héroux	héroux	NOUN
easat-3328	64	14	&	&	CCONJ
easat-3328	64	15	fortin	fortin	PROPN
easat-3328	64	16	study	study	PROPN
easat-3328	64	17	.	.	PUNCT
easat-3328	65	1	this	this	DET
easat-3328	65	2	study	study	NOUN
easat-3328	65	3	combined	combine	VERB
easat-3328	65	4	keywords	keyword	NOUN
easat-3328	65	5	that	that	PRON
easat-3328	65	6	refer	refer	VERB
easat-3328	65	7	to	to	ADP
easat-3328	65	8	keywords	keyword	NOUN
easat-3328	65	9	in	in	ADP
easat-3328	65	10	the	the	DET
easat-3328	65	11	disclosure	disclosure	NOUN
easat-3328	65	12	of	of	ADP
easat-3328	65	13	cybersecurity	cybersecurity	NOUN
easat-3328	65	14	risks	risk	NOUN
easat-3328	65	15	developed	develop	VERB
easat-3328	65	16	in	in	ADP
easat-3328	65	17	the	the	DET
easat-3328	65	18	study	study	NOUN
easat-3328	65	19	of	of	ADP
easat-3328	65	20	gordon	gordon	PROPN
easat-3328	65	21	et	et	PROPN
easat-3328	65	22	al	al	PROPN
easat-3328	65	23	.	.	PROPN
easat-3328	66	1	(	(	PUNCT
easat-3328	66	2	2010	2010	NUM
easat-3328	66	3	)	)	PUNCT
easat-3328	67	1	[	[	X
easat-3328	67	2	18	18	NUM
easat-3328	67	3	]	]	PUNCT
easat-3328	67	4	and	and	CCONJ
easat-3328	67	5	those	those	PRON
easat-3328	67	6	developed	develop	VERB
easat-3328	67	7	by	by	ADP
easat-3328	67	8	li	li	PROPN
easat-3328	67	9	et	et	PROPN
easat-3328	67	10	al	al	PROPN
easat-3328	67	11	.	.	PROPN
easat-3328	68	1	(	(	PUNCT
easat-3328	68	2	2018	2018	NUM
easat-3328	68	3	)	)	PUNCT
easat-3328	69	1	[	[	X
easat-3328	69	2	19	19	NUM
easat-3328	69	3	]	]	PUNCT
easat-3328	69	4	.	.	PUNCT
easat-3328	70	1	karmelina	karmelina	NOUN
easat-3328	70	2	(	(	PUNCT
easat-3328	70	3	2021	2021	NUM
easat-3328	70	4	)	)	PUNCT
easat-3328	71	1	[	[	X
easat-3328	71	2	17	17	NUM
easat-3328	71	3	]	]	PUNCT
easat-3328	71	4	study	study	NOUN
easat-3328	71	5	has	have	VERB
easat-3328	71	6	limitations	limitation	NOUN
easat-3328	71	7	because	because	SCONJ
easat-3328	71	8	it	it	PRON
easat-3328	71	9	does	do	AUX
easat-3328	71	10	not	not	PART
easat-3328	71	11	use	use	VERB
easat-3328	71	12	control	control	NOUN
easat-3328	71	13	variables	variable	NOUN
easat-3328	71	14	.	.	PUNCT
easat-3328	72	1	other	other	ADJ
easat-3328	72	2	variables	variable	NOUN
easat-3328	72	3	can	can	AUX
easat-3328	72	4	influence	influence	VERB
easat-3328	72	5	audit	audit	NOUN
easat-3328	72	6	costs	cost	NOUN
easat-3328	72	7	;	;	PUNCT
easat-3328	72	8	the	the	DET
easat-3328	72	9	research	research	NOUN
easat-3328	72	10	results	result	NOUN
easat-3328	72	11	will	will	AUX
easat-3328	72	12	be	be	AUX
easat-3328	72	13	more	more	ADV
easat-3328	72	14	accurate	accurate	ADJ
easat-3328	72	15	if	if	SCONJ
easat-3328	72	16	there	there	PRON
easat-3328	72	17	are	be	VERB
easat-3328	72	18	control	control	NOUN
easat-3328	72	19	variables	variable	NOUN
easat-3328	72	20	.	.	PUNCT
easat-3328	73	1	another	another	DET
easat-3328	73	2	limitation	limitation	NOUN
easat-3328	73	3	is	be	AUX
easat-3328	73	4	the	the	DET
easat-3328	73	5	focus	focus	NOUN
easat-3328	73	6	of	of	ADP
easat-3328	73	7	the	the	DET
easat-3328	73	8	object	object	NOUN
easat-3328	73	9	,	,	PUNCT
easat-3328	73	10	which	which	PRON
easat-3328	73	11	only	only	ADV
easat-3328	73	12	covers	cover	VERB
easat-3328	73	13	banking	banking	NOUN
easat-3328	73	14	companies	company	NOUN
easat-3328	73	15	listed	list	VERB
easat-3328	73	16	on	on	ADP
easat-3328	73	17	the	the	DET
easat-3328	73	18	idx	idx	PROPN
easat-3328	73	19	.	.	PUNCT
easat-3328	74	1	however	however	ADV
easat-3328	74	2	,	,	PUNCT
easat-3328	74	3	the	the	DET
easat-3328	74	4	banking	banking	NOUN
easat-3328	74	5	sector	sector	NOUN
easat-3328	74	6	is	be	AUX
easat-3328	74	7	not	not	PART
easat-3328	74	8	the	the	DET
easat-3328	74	9	only	only	ADJ
easat-3328	74	10	one	one	NUM
easat-3328	74	11	that	that	PRON
easat-3328	74	12	utilizes	utilize	VERB
easat-3328	74	13	information	information	NOUN
easat-3328	74	14	technology	technology	NOUN
easat-3328	74	15	in	in	ADP
easat-3328	74	16	its	its	PRON
easat-3328	74	17	operational	operational	ADJ
easat-3328	74	18	activities	activity	NOUN
easat-3328	74	19	.	.	PUNCT
easat-3328	75	1	in	in	ADP
easat-3328	75	2	recent	recent	ADJ
easat-3328	75	3	years	year	NOUN
easat-3328	75	4	,	,	PUNCT
easat-3328	75	5	cyberattacks	cyberattack	NOUN
easat-3328	75	6	have	have	AUX
easat-3328	75	7	been	be	AUX
easat-3328	75	8	increasingly	increasingly	ADV
easat-3328	75	9	prevalent	prevalent	ADJ
easat-3328	75	10	in	in	ADP
easat-3328	75	11	indonesia	indonesia	PROPN
easat-3328	75	12	.	.	PUNCT
easat-3328	76	1	both	both	DET
easat-3328	76	2	individuals	individual	NOUN
easat-3328	76	3	,	,	PUNCT
easat-3328	76	4	private	private	ADJ
easat-3328	76	5	companies	company	NOUN
easat-3328	76	6	,	,	PUNCT
easat-3328	76	7	and	and	CCONJ
easat-3328	76	8	government	government	NOUN
easat-3328	76	9	institutions	institution	NOUN
easat-3328	76	10	have	have	AUX
easat-3328	76	11	become	become	VERB
easat-3328	76	12	cybercrime	cybercrime	ADJ
easat-3328	76	13	targets	target	NOUN
easat-3328	76	14	.	.	PUNCT
easat-3328	77	1	nearly	nearly	ADV
easat-3328	77	2	6	6	NUM
easat-3328	77	3	million	million	NUM
easat-3328	77	4	cyber	cyber	NOUN
easat-3328	77	5	threats	threat	NOUN
easat-3328	77	6	were	be	AUX
easat-3328	77	7	recorded	record	VERB
easat-3328	77	8	during	during	ADP
easat-3328	77	9	the	the	DET
easat-3328	77	10	first	first	ADJ
easat-3328	77	11	quarter	quarter	NOUN
easat-3328	77	12	of	of	ADP
easat-3328	77	13	2024	2024	NUM
easat-3328	77	14	[	[	X
easat-3328	77	15	21	21	NUM
easat-3328	77	16	]	]	PUNCT
easat-3328	77	17	.	.	PUNCT
easat-3328	78	1	in	in	ADP
easat-3328	78	2	this	this	DET
easat-3328	78	3	new	new	ADJ
easat-3328	78	4	era	era	NOUN
easat-3328	78	5	of	of	ADP
easat-3328	78	6	cyber	cyber	ADJ
easat-3328	78	7	transparency	transparency	NOUN
easat-3328	78	8	,	,	PUNCT
easat-3328	78	9	the	the	DET
easat-3328	78	10	sec	sec	PROPN
easat-3328	78	11	has	have	AUX
easat-3328	78	12	released	release	VERB
easat-3328	78	13	new	new	ADJ
easat-3328	78	14	regulations	regulation	NOUN
easat-3328	78	15	requiring	require	VERB
easat-3328	78	16	company	company	NOUN
easat-3328	78	17	management	management	NOUN
easat-3328	78	18	to	to	PART
easat-3328	78	19	disclose	disclose	VERB
easat-3328	78	20	how	how	SCONJ
easat-3328	78	21	they	they	PRON
easat-3328	78	22	manage	manage	VERB
easat-3328	78	23	cybersecurity	cybersecurity	NOUN
easat-3328	78	24	risks	risk	NOUN
easat-3328	78	25	and	and	CCONJ
easat-3328	78	26	threats	threat	NOUN
easat-3328	78	27	as	as	ADP
easat-3328	78	28	part	part	NOUN
easat-3328	78	29	of	of	ADP
easat-3328	78	30	their	their	PRON
easat-3328	78	31	reporting	reporting	NOUN
easat-3328	78	32	responsibilities	responsibility	NOUN
easat-3328	78	33	,	,	PUNCT
easat-3328	78	34	which	which	PRON
easat-3328	78	35	investors	investor	NOUN
easat-3328	78	36	can	can	AUX
easat-3328	78	37	use	use	VERB
easat-3328	78	38	to	to	PART
easat-3328	78	39	make	make	VERB
easat-3328	78	40	informed	informed	ADJ
easat-3328	78	41	decisions	decision	NOUN
easat-3328	78	42	[	[	X
easat-3328	78	43	22	22	NUM
easat-3328	78	44	]	]	PUNCT
easat-3328	78	45	.	.	PUNCT
easat-3328	79	1	the	the	DET
easat-3328	79	2	board	board	NOUN
easat-3328	79	3	and	and	CCONJ
easat-3328	79	4	audit	audit	NOUN
easat-3328	79	5	committees	committee	NOUN
easat-3328	79	6	will	will	AUX
easat-3328	79	7	turn	turn	VERB
easat-3328	79	8	to	to	ADP
easat-3328	79	9	the	the	DET
easat-3328	79	10	internal	internal	ADJ
easat-3328	79	11	audit	audit	NOUN
easat-3328	79	12	function	function	NOUN
easat-3328	79	13	to	to	PART
easat-3328	79	14	gain	gain	VERB
easat-3328	79	15	an	an	DET
easat-3328	79	16	independent	independent	ADJ
easat-3328	79	17	perspective	perspective	NOUN
easat-3328	79	18	on	on	ADP
easat-3328	79	19	whether	whether	SCONJ
easat-3328	79	20	their	their	PRON
easat-3328	79	21	company	company	NOUN
easat-3328	79	22	's	's	PART
easat-3328	79	23	cybersecurity	cybersecurity	NOUN
easat-3328	79	24	risk	risk	NOUN
easat-3328	79	25	mitigation	mitigation	NOUN
easat-3328	79	26	strategies	strategy	NOUN
easat-3328	79	27	and	and	CCONJ
easat-3328	79	28	programs	program	NOUN
easat-3328	79	29	are	be	AUX
easat-3328	79	30	robust	robust	ADJ
easat-3328	79	31	and	and	CCONJ
easat-3328	79	32	aligned	align	VERB
easat-3328	79	33	with	with	ADP
easat-3328	79	34	their	their	PRON
easat-3328	79	35	objectives	objective	NOUN
easat-3328	79	36	and	and	CCONJ
easat-3328	79	37	to	to	PART
easat-3328	79	38	ensure	ensure	VERB
easat-3328	79	39	the	the	DET
easat-3328	79	40	organization	organization	NOUN
easat-3328	79	41	is	be	AUX
easat-3328	79	42	ready	ready	ADJ
easat-3328	79	43	to	to	PART
easat-3328	79	44	comply	comply	VERB
easat-3328	79	45	with	with	ADP
easat-3328	79	46	the	the	DET
easat-3328	79	47	new	new	ADJ
easat-3328	79	48	disclosure	disclosure	NOUN
easat-3328	79	49	requirements	requirement	NOUN
easat-3328	79	50	[	[	X
easat-3328	79	51	23	23	NUM
easat-3328	79	52	]	]	PUNCT
easat-3328	79	53	.	.	PUNCT
easat-3328	80	1	one	one	NUM
easat-3328	80	2	independent	independent	ADJ
easat-3328	80	3	external	external	ADJ
easat-3328	80	4	audit	audit	NOUN
easat-3328	80	5	assessment	assessment	NOUN
easat-3328	80	6	aspect	aspect	NOUN
easat-3328	80	7	is	be	AUX
easat-3328	80	8	the	the	DET
easat-3328	80	9	company	company	NOUN
easat-3328	80	10	's	's	PART
easat-3328	80	11	internal	internal	ADJ
easat-3328	80	12	controls	control	NOUN
easat-3328	80	13	.	.	PUNCT
easat-3328	81	1	external	external	ADJ
easat-3328	81	2	auditors	auditor	NOUN
easat-3328	81	3	may	may	AUX
easat-3328	81	4	face	face	VERB
easat-3328	81	5	higher	high	ADJ
easat-3328	81	6	audit	audit	NOUN
easat-3328	81	7	complexities	complexity	NOUN
easat-3328	81	8	with	with	ADP
easat-3328	81	9	the	the	DET
easat-3328	81	10	new	new	ADJ
easat-3328	81	11	cybersecurity	cybersecurity	NOUN
easat-3328	81	12	disclosure	disclosure	NOUN
easat-3328	81	13	rules	rule	NOUN
easat-3328	81	14	.	.	PUNCT
easat-3328	82	1	research	research	NOUN
easat-3328	82	2	conducted	conduct	VERB
easat-3328	82	3	by	by	ADP
easat-3328	82	4	[	[	X
easat-3328	82	5	12	12	NUM
easat-3328	82	6	]	]	PUNCT
easat-3328	82	7	and	and	CCONJ
easat-3328	82	8	[	[	X
easat-3328	82	9	13	13	NUM
easat-3328	82	10	]	]	PUNCT
easat-3328	82	11	indicates	indicate	VERB
easat-3328	82	12	that	that	SCONJ
easat-3328	82	13	a	a	DET
easat-3328	82	14	company	company	NOUN
easat-3328	82	15	's	's	PART
easat-3328	82	16	complexity	complexity	NOUN
easat-3328	82	17	can	can	AUX
easat-3328	82	18	significantly	significantly	ADV
easat-3328	82	19	affect	affect	VERB
easat-3328	82	20	audit	audit	NOUN
easat-3328	82	21	costs	cost	NOUN
easat-3328	82	22	,	,	PUNCT
easat-3328	82	23	while	while	SCONJ
easat-3328	82	24	a	a	DET
easat-3328	82	25	study	study	NOUN
easat-3328	82	26	[	[	X
easat-3328	82	27	14	14	NUM
easat-3328	82	28	]	]	PUNCT
easat-3328	82	29	suggests	suggest	VERB
easat-3328	82	30	that	that	SCONJ
easat-3328	82	31	complexity	complexity	NOUN
easat-3328	82	32	does	do	AUX
easat-3328	82	33	not	not	PART
easat-3328	82	34	6092	6092	NUM
easat-3328	82	35	edelweiss	edelweiss	PROPN
easat-3328	82	36	applied	apply	VERB
easat-3328	82	37	science	science	NOUN
easat-3328	82	38	and	and	CCONJ
easat-3328	82	39	technology	technology	NOUN
easat-3328	82	40	issn	issn	PROPN
easat-3328	82	41	:	:	PUNCT
easat-3328	82	42	2576	2576	NUM
easat-3328	82	43	-	-	SYM
easat-3328	82	44	8484	8484	NUM
easat-3328	82	45	vol	vol	NOUN
easat-3328	82	46	.	.	PROPN
easat-3328	82	47	8	8	NUM
easat-3328	82	48	,	,	PUNCT
easat-3328	82	49	no	no	INTJ
easat-3328	82	50	.	.	NOUN
easat-3328	83	1	6	6	NUM
easat-3328	83	2	:	:	SYM
easat-3328	83	3	6090	6090	NUM
easat-3328	83	4	-	-	SYM
easat-3328	83	5	6104	6104	NUM
easat-3328	83	6	,	,	PUNCT
easat-3328	83	7	2024	2024	NUM
easat-3328	83	8	doi	doi	NOUN
easat-3328	83	9	:	:	PUNCT
easat-3328	83	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	83	11	©	©	ADP
easat-3328	83	12	2024	2024	NUM
easat-3328	83	13	by	by	ADP
easat-3328	83	14	the	the	DET
easat-3328	83	15	authors	author	NOUN
easat-3328	83	16	;	;	PUNCT
easat-3328	83	17	licensee	licensee	PROPN
easat-3328	83	18	learning	learn	VERB
easat-3328	83	19	gate	gate	PROPN
easat-3328	83	20	influence	influence	VERB
easat-3328	83	21	the	the	DET
easat-3328	83	22	determination	determination	NOUN
easat-3328	83	23	of	of	ADP
easat-3328	83	24	audit	audit	NOUN
easat-3328	83	25	fees	fee	NOUN
easat-3328	83	26	.	.	PUNCT
easat-3328	84	1	the	the	DET
easat-3328	84	2	contribution	contribution	NOUN
easat-3328	84	3	of	of	ADP
easat-3328	84	4	this	this	DET
easat-3328	84	5	study	study	NOUN
easat-3328	84	6	is	be	AUX
easat-3328	84	7	to	to	PART
easat-3328	84	8	provide	provide	VERB
easat-3328	84	9	empirical	empirical	ADJ
easat-3328	84	10	evidence	evidence	NOUN
easat-3328	84	11	on	on	ADP
easat-3328	84	12	the	the	DET
easat-3328	84	13	impact	impact	NOUN
easat-3328	84	14	of	of	ADP
easat-3328	84	15	cybersecurity	cybersecurity	NOUN
easat-3328	84	16	disclosures	disclosure	NOUN
easat-3328	84	17	on	on	ADP
easat-3328	84	18	audit	audit	NOUN
easat-3328	84	19	costs	cost	NOUN
easat-3328	84	20	in	in	ADP
easat-3328	84	21	the	the	DET
easat-3328	84	22	annual	annual	ADJ
easat-3328	84	23	reports	report	NOUN
easat-3328	84	24	of	of	ADP
easat-3328	84	25	companies	company	NOUN
easat-3328	84	26	listed	list	VERB
easat-3328	84	27	on	on	ADP
easat-3328	84	28	the	the	DET
easat-3328	84	29	idx	idx	PROPN
easat-3328	84	30	.	.	PUNCT
easat-3328	85	1	this	this	DET
easat-3328	85	2	study	study	NOUN
easat-3328	85	3	's	's	PART
easat-3328	85	4	findings	finding	NOUN
easat-3328	85	5	can	can	AUX
easat-3328	85	6	benefit	benefit	VERB
easat-3328	85	7	both	both	CCONJ
easat-3328	85	8	internal	internal	ADJ
easat-3328	85	9	and	and	CCONJ
easat-3328	85	10	external	external	ADJ
easat-3328	85	11	auditors	auditor	NOUN
easat-3328	85	12	and	and	CCONJ
easat-3328	85	13	the	the	DET
easat-3328	85	14	management	management	NOUN
easat-3328	85	15	of	of	ADP
easat-3328	85	16	companies	company	NOUN
easat-3328	85	17	listed	list	VERB
easat-3328	85	18	on	on	ADP
easat-3328	85	19	the	the	DET
easat-3328	85	20	idx	idx	PROPN
easat-3328	85	21	.	.	PUNCT
easat-3328	86	1	this	this	DET
easat-3328	86	2	research	research	NOUN
easat-3328	86	3	opens	open	VERB
easat-3328	86	4	a	a	DET
easat-3328	86	5	new	new	ADJ
easat-3328	86	6	avenue	avenue	NOUN
easat-3328	86	7	for	for	ADP
easat-3328	86	8	investigating	investigate	VERB
easat-3328	86	9	the	the	DET
easat-3328	86	10	relationship	relationship	NOUN
easat-3328	86	11	between	between	ADP
easat-3328	86	12	cybersecurity	cybersecurity	NOUN
easat-3328	86	13	disclosures	disclosure	NOUN
easat-3328	86	14	and	and	CCONJ
easat-3328	86	15	audit	audit	NOUN
easat-3328	86	16	costs	cost	NOUN
easat-3328	86	17	—	—	PUNCT
easat-3328	86	18	an	an	DET
easat-3328	86	19	area	area	NOUN
easat-3328	86	20	not	not	PART
easat-3328	86	21	explored	explore	VERB
easat-3328	86	22	before	before	ADV
easat-3328	86	23	in	in	ADP
easat-3328	86	24	idx	idx	ADJ
easat-3328	86	25	-	-	PUNCT
easat-3328	86	26	listed	list	VERB
easat-3328	86	27	companies	company	NOUN
easat-3328	86	28	.	.	PUNCT
easat-3328	87	1	2	2	X
easat-3328	87	2	.	.	X
easat-3328	87	3	literature	literature	NOUN
easat-3328	87	4	review	review	PROPN
easat-3328	87	5	previous	previous	ADJ
easat-3328	87	6	studies	study	NOUN
easat-3328	87	7	have	have	AUX
easat-3328	87	8	shown	show	VERB
easat-3328	87	9	that	that	PRON
easat-3328	87	10	cybersecurity	cybersecurity	NOUN
easat-3328	87	11	disclosure	disclosure	NOUN
easat-3328	87	12	and	and	CCONJ
easat-3328	87	13	audit	audit	NOUN
easat-3328	87	14	fees	fee	NOUN
easat-3328	87	15	are	be	AUX
easat-3328	87	16	related	relate	VERB
easat-3328	87	17	(	(	PUNCT
easat-3328	87	18	calderon	calderon	NOUN
easat-3328	87	19	&	&	CCONJ
easat-3328	87	20	gao	gao	PROPN
easat-3328	87	21	,	,	PUNCT
easat-3328	87	22	2020	2020	NUM
easat-3328	88	1	[	[	X
easat-3328	88	2	15	15	NUM
easat-3328	88	3	]	]	X
easat-3328	88	4	;	;	PUNCT
easat-3328	88	5	smith	smith	PROPN
easat-3328	88	6	et	et	PROPN
easat-3328	88	7	al	al	PROPN
easat-3328	88	8	.	.	PROPN
easat-3328	88	9	,	,	PUNCT
easat-3328	88	10	2019	2019	NUM
easat-3328	88	11	[	[	SYM
easat-3328	88	12	20	20	NUM
easat-3328	88	13	]	]	PUNCT
easat-3328	88	14	;	;	PUNCT
easat-3328	88	15	rosati	rosati	PROPN
easat-3328	88	16	et	et	PROPN
easat-3328	88	17	al	al	PROPN
easat-3328	88	18	.	.	PROPN
easat-3328	88	19	,	,	PUNCT
easat-3328	88	20	2019	2019	NUM
easat-3328	89	1	[	[	X
easat-3328	89	2	24	24	NUM
easat-3328	89	3	]	]	NUM
easat-3328	89	4	)	)	PUNCT
easat-3328	89	5	.	.	PUNCT
easat-3328	90	1	information	information	NOUN
easat-3328	90	2	security	security	NOUN
easat-3328	90	3	has	have	AUX
easat-3328	90	4	become	become	VERB
easat-3328	90	5	critical	critical	ADJ
easat-3328	90	6	in	in	ADP
easat-3328	90	7	business	business	NOUN
easat-3328	90	8	operations	operation	NOUN
easat-3328	90	9	(	(	PUNCT
easat-3328	90	10	gordon	gordon	PROPN
easat-3328	90	11	et	et	PROPN
easat-3328	90	12	al	al	PROPN
easat-3328	90	13	.	.	PROPN
easat-3328	90	14	,	,	PUNCT
easat-3328	90	15	2010	2010	NUM
easat-3328	90	16	)	)	PUNCT
easat-3328	91	1	[	[	X
easat-3328	91	2	18	18	NUM
easat-3328	91	3	]	]	PUNCT
easat-3328	91	4	.	.	PUNCT
easat-3328	92	1	companies	company	NOUN
easat-3328	92	2	of	of	ADP
easat-3328	92	3	all	all	DET
easat-3328	92	4	sizes	size	NOUN
easat-3328	92	5	face	face	VERB
easat-3328	92	6	daily	daily	ADJ
easat-3328	92	7	cybersecurity	cybersecurity	NOUN
easat-3328	92	8	risks	risk	NOUN
easat-3328	92	9	(	(	PUNCT
easat-3328	92	10	bendovschi	bendovschi	NOUN
easat-3328	92	11	,	,	PUNCT
easat-3328	92	12	2015	2015	NUM
easat-3328	92	13	)	)	PUNCT
easat-3328	93	1	[	[	X
easat-3328	93	2	25	25	NUM
easat-3328	93	3	]	]	PUNCT
easat-3328	93	4	.	.	PUNCT
easat-3328	94	1	currently	currently	ADV
easat-3328	94	2	,	,	PUNCT
easat-3328	94	3	most	most	ADJ
easat-3328	94	4	companies	company	NOUN
easat-3328	94	5	view	view	VERB
easat-3328	94	6	cybersecurity	cybersecurity	NOUN
easat-3328	94	7	as	as	ADV
easat-3328	94	8	critical	critical	ADJ
easat-3328	94	9	,	,	PUNCT
easat-3328	94	10	which	which	PRON
easat-3328	94	11	can	can	AUX
easat-3328	94	12	ultimately	ultimately	ADV
easat-3328	94	13	impact	impact	VERB
easat-3328	94	14	audit	audit	NOUN
easat-3328	94	15	quality	quality	NOUN
easat-3328	94	16	and	and	CCONJ
easat-3328	94	17	the	the	DET
easat-3328	94	18	reliability	reliability	NOUN
easat-3328	94	19	and	and	CCONJ
easat-3328	94	20	integrity	integrity	NOUN
easat-3328	94	21	of	of	ADP
easat-3328	94	22	financial	financial	ADJ
easat-3328	94	23	reporting	reporting	NOUN
easat-3328	94	24	(	(	PUNCT
easat-3328	94	25	calderon	calderon	NOUN
easat-3328	94	26	&	&	CCONJ
easat-3328	94	27	gao	gao	PROPN
easat-3328	94	28	,	,	PUNCT
easat-3328	94	29	2020	2020	NUM
easat-3328	94	30	)	)	PUNCT
easat-3328	95	1	[	[	X
easat-3328	95	2	15	15	NUM
easat-3328	95	3	]	]	PUNCT
easat-3328	95	4	.	.	PUNCT
easat-3328	96	1	cybersecurity	cybersecurity	NOUN
easat-3328	96	2	breaches	breach	NOUN
easat-3328	96	3	can	can	AUX
easat-3328	96	4	result	result	VERB
easat-3328	96	5	in	in	ADP
easat-3328	96	6	significant	significant	ADJ
easat-3328	96	7	financial	financial	ADJ
easat-3328	96	8	losses	loss	NOUN
easat-3328	96	9	for	for	ADP
easat-3328	96	10	companies	company	NOUN
easat-3328	96	11	(	(	PUNCT
easat-3328	96	12	gao	gao	PROPN
easat-3328	96	13	et	et	PROPN
easat-3328	96	14	al	al	PROPN
easat-3328	96	15	.	.	PROPN
easat-3328	96	16	,	,	PUNCT
easat-3328	96	17	2020	2020	NUM
easat-3328	96	18	)	)	PUNCT
easat-3328	97	1	[	[	X
easat-3328	97	2	26	26	NUM
easat-3328	97	3	]	]	PUNCT
easat-3328	97	4	.	.	PUNCT
easat-3328	98	1	cybersecurity	cybersecurity	NOUN
easat-3328	98	2	disclosure	disclosure	NOUN
easat-3328	98	3	can	can	AUX
easat-3328	98	4	be	be	AUX
easat-3328	98	5	through	through	ADP
easat-3328	98	6	10k	10k	NOUN
easat-3328	98	7	content	content	NOUN
easat-3328	98	8	(	(	PUNCT
easat-3328	98	9	word	word	NOUN
easat-3328	98	10	count	count	NOUN
easat-3328	98	11	)	)	PUNCT
easat-3328	98	12	,	,	PUNCT
easat-3328	98	13	language	language	NOUN
easat-3328	98	14	readability	readability	NOUN
easat-3328	98	15	,	,	PUNCT
easat-3328	98	16	and	and	CCONJ
easat-3328	98	17	litigation	litigation	NOUN
easat-3328	98	18	language	language	NOUN
easat-3328	98	19	[	[	X
easat-3328	98	20	15	15	NUM
easat-3328	98	21	]	]	PUNCT
easat-3328	98	22	.	.	PUNCT
easat-3328	99	1	empirical	empirical	ADJ
easat-3328	99	2	findings	finding	NOUN
easat-3328	99	3	show	show	VERB
easat-3328	99	4	that	that	SCONJ
easat-3328	99	5	a	a	DET
easat-3328	99	6	company	company	NOUN
easat-3328	99	7	's	's	PART
easat-3328	99	8	audit	audit	NOUN
easat-3328	99	9	fees	fee	NOUN
easat-3328	99	10	are	be	AUX
easat-3328	99	11	influenced	influence	VERB
easat-3328	99	12	by	by	ADP
easat-3328	99	13	the	the	DET
easat-3328	99	14	word	word	NOUN
easat-3328	99	15	count	count	NOUN
easat-3328	99	16	content	content	NOUN
easat-3328	99	17	,	,	PUNCT
easat-3328	99	18	readability	readability	NOUN
easat-3328	99	19	and	and	CCONJ
easat-3328	99	20	litigation	litigation	NOUN
easat-3328	99	21	disclosed	disclose	VERB
easat-3328	99	22	in	in	ADP
easat-3328	99	23	the	the	DET
easat-3328	99	24	crd	crd	NOUN
easat-3328	99	25	(	(	PUNCT
easat-3328	99	26	calderon	calderon	PROPN
easat-3328	99	27	&	&	CCONJ
easat-3328	99	28	gao	gao	PROPN
easat-3328	99	29	,	,	PUNCT
easat-3328	99	30	2020	2020	NUM
easat-3328	99	31	)	)	PUNCT
easat-3328	100	1	[	[	X
easat-3328	100	2	15	15	NUM
easat-3328	100	3	]	]	PUNCT
easat-3328	100	4	.	.	PUNCT
easat-3328	101	1	similar	similar	ADJ
easat-3328	101	2	results	result	NOUN
easat-3328	101	3	in	in	ADP
easat-3328	101	4	karmelina	karmelina	NOUN
easat-3328	101	5	's	's	PART
easat-3328	101	6	(	(	PUNCT
easat-3328	101	7	2021	2021	NUM
easat-3328	101	8	)	)	PUNCT
easat-3328	102	1	[	[	X
easat-3328	102	2	17	17	NUM
easat-3328	102	3	]	]	PUNCT
easat-3328	102	4	study	study	NOUN
easat-3328	102	5	stated	state	VERB
easat-3328	102	6	that	that	SCONJ
easat-3328	102	7	more	more	ADJ
easat-3328	102	8	content	content	NOUN
easat-3328	102	9	(	(	PUNCT
easat-3328	102	10	word	word	NOUN
easat-3328	102	11	count	count	NOUN
easat-3328	102	12	)	)	PUNCT
easat-3328	102	13	in	in	ADP
easat-3328	102	14	cybersecurity	cybersecurity	NOUN
easat-3328	102	15	risk	risk	NOUN
easat-3328	102	16	disclosure	disclosure	NOUN
easat-3328	102	17	could	could	AUX
easat-3328	102	18	increase	increase	VERB
easat-3328	102	19	the	the	DET
easat-3328	102	20	audit	audit	NOUN
easat-3328	102	21	fees	fee	NOUN
easat-3328	102	22	needed	need	VERB
easat-3328	102	23	by	by	ADP
easat-3328	102	24	banking	banking	NOUN
easat-3328	102	25	companies	company	NOUN
easat-3328	102	26	listed	list	VERB
easat-3328	102	27	on	on	ADP
easat-3328	102	28	the	the	DET
easat-3328	102	29	idx	idx	PROPN
easat-3328	102	30	.	.	PUNCT
easat-3328	103	1	researchers	researcher	NOUN
easat-3328	103	2	also	also	ADV
easat-3328	103	3	believe	believe	VERB
easat-3328	103	4	that	that	SCONJ
easat-3328	103	5	the	the	DET
easat-3328	103	6	more	more	ADJ
easat-3328	103	7	disclosure	disclosure	NOUN
easat-3328	103	8	,	,	PUNCT
easat-3328	103	9	the	the	PRON
easat-3328	103	10	greater	great	ADJ
easat-3328	103	11	the	the	DET
easat-3328	103	12	auditor	auditor	NOUN
easat-3328	103	13	's	's	PART
easat-3328	103	14	effort	effort	NOUN
easat-3328	103	15	to	to	PART
easat-3328	103	16	assess	assess	VERB
easat-3328	103	17	the	the	DET
easat-3328	103	18	implications	implication	NOUN
easat-3328	103	19	of	of	ADP
easat-3328	103	20	audit	audit	NOUN
easat-3328	103	21	risk	risk	NOUN
easat-3328	103	22	.	.	PUNCT
easat-3328	104	1	therefore	therefore	ADV
easat-3328	104	2	,	,	PUNCT
easat-3328	104	3	researchers	researcher	NOUN
easat-3328	104	4	expect	expect	VERB
easat-3328	104	5	an	an	DET
easat-3328	104	6	effect	effect	NOUN
easat-3328	104	7	of	of	ADP
easat-3328	104	8	cybersecurity	cybersecurity	NOUN
easat-3328	104	9	risk	risk	NOUN
easat-3328	104	10	disclosure	disclosure	NOUN
easat-3328	104	11	on	on	ADP
easat-3328	104	12	audit	audit	NOUN
easat-3328	104	13	fees	fee	NOUN
easat-3328	104	14	.	.	PUNCT
easat-3328	105	1	according	accord	VERB
easat-3328	105	2	to	to	ADP
easat-3328	105	3	the	the	DET
easat-3328	105	4	previous	previous	ADJ
easat-3328	105	5	discussion	discussion	NOUN
easat-3328	105	6	,	,	PUNCT
easat-3328	105	7	the	the	DET
easat-3328	105	8	researcher	researcher	NOUN
easat-3328	105	9	's	's	PART
easat-3328	105	10	hypothesis	hypothesis	NOUN
easat-3328	105	11	is	be	AUX
easat-3328	105	12	as	as	SCONJ
easat-3328	105	13	follows	follow	VERB
easat-3328	105	14	:	:	PUNCT
easat-3328	105	15	hypothesis	hypothesis	NOUN
easat-3328	105	16	1	1	NUM
easat-3328	105	17	:	:	PUNCT
easat-3328	105	18	cybersecurity	cybersecurity	NOUN
easat-3328	105	19	risk	risk	NOUN
easat-3328	105	20	disclosure	disclosure	NOUN
easat-3328	105	21	affects	affect	VERB
easat-3328	105	22	audit	audit	NOUN
easat-3328	105	23	fees	fee	NOUN
easat-3328	105	24	.	.	PUNCT
easat-3328	106	1	figure	figure	NOUN
easat-3328	106	2	1	1	NUM
easat-3328	106	3	.	.	PUNCT
easat-3328	107	1	_	_	PUNCT
easat-3328	108	1	_	_	PUNCT
easat-3328	109	1	_	_	PUNCT
easat-3328	110	1	_	_	PUNCT
easat-3328	111	1	_	_	PUNCT
easat-3328	111	2	_	_	PUNCT
easat-3328	112	1	research	research	NOUN
easat-3328	112	2	-	-	PUNCT
easat-3328	112	3	model	model	NOUN
easat-3328	112	4	.	.	PUNCT
easat-3328	113	1	6093	6093	NUM
easat-3328	113	2	edelweiss	edelweiss	PROPN
easat-3328	113	3	applied	apply	VERB
easat-3328	113	4	science	science	NOUN
easat-3328	113	5	and	and	CCONJ
easat-3328	113	6	technology	technology	NOUN
easat-3328	113	7	issn	issn	PROPN
easat-3328	113	8	:	:	PUNCT
easat-3328	113	9	2576	2576	NUM
easat-3328	113	10	-	-	SYM
easat-3328	113	11	8484	8484	NUM
easat-3328	113	12	vol	vol	NOUN
easat-3328	113	13	.	.	PROPN
easat-3328	113	14	8	8	NUM
easat-3328	113	15	,	,	PUNCT
easat-3328	113	16	no	no	INTJ
easat-3328	113	17	.	.	NOUN
easat-3328	114	1	6	6	NUM
easat-3328	114	2	:	:	SYM
easat-3328	114	3	6090	6090	NUM
easat-3328	114	4	-	-	SYM
easat-3328	114	5	6104	6104	NUM
easat-3328	114	6	,	,	PUNCT
easat-3328	114	7	2024	2024	NUM
easat-3328	114	8	doi	doi	NOUN
easat-3328	114	9	:	:	PUNCT
easat-3328	114	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	114	11	©	©	ADP
easat-3328	114	12	2024	2024	NUM
easat-3328	114	13	by	by	ADP
easat-3328	114	14	the	the	DET
easat-3328	114	15	authors	author	NOUN
easat-3328	114	16	;	;	PUNCT
easat-3328	114	17	licensee	licensee	PROPN
easat-3328	114	18	learning	learning	NOUN
easat-3328	114	19	gate	gate	NOUN
easat-3328	114	20	3	3	PROPN
easat-3328	114	21	.	.	PUNCT
easat-3328	114	22	research	research	NOUN
easat-3328	114	23	methodology	methodology	NOUN
easat-3328	114	24	3.1	3.1	NUM
easat-3328	114	25	.	.	PUNCT
easat-3328	115	1	sample	sample	NOUN
easat-3328	115	2	collection	collection	NOUN
easat-3328	115	3	-	-	PUNCT
easat-3328	115	4	and	and	CCONJ
easat-3328	115	5	data	datum	NOUN
easat-3328	115	6	collection	collection	NOUN
easat-3328	115	7	the	the	DET
easat-3328	115	8	final	final	ADJ
easat-3328	115	9	sample	sample	NOUN
easat-3328	115	10	consists	consist	VERB
easat-3328	115	11	of	of	ADP
easat-3328	115	12	860	860	NUM
easat-3328	115	13	observations	observation	NOUN
easat-3328	115	14	from	from	ADP
easat-3328	115	15	172	172	NUM
easat-3328	115	16	companies	company	NOUN
easat-3328	115	17	listed	list	VERB
easat-3328	115	18	on	on	ADP
easat-3328	115	19	the	the	DET
easat-3328	115	20	idx	idx	NOUN
easat-3328	115	21	from	from	ADP
easat-3328	115	22	2019	2019	NUM
easat-3328	115	23	to	to	ADP
easat-3328	115	24	2023	2023	NUM
easat-3328	115	25	.	.	PUNCT
easat-3328	116	1	data	datum	NOUN
easat-3328	116	2	were	be	AUX
easat-3328	116	3	collected	collect	VERB
easat-3328	116	4	from	from	ADP
easat-3328	116	5	the	the	DET
easat-3328	116	6	english	english	ADJ
easat-3328	116	7	version	version	NOUN
easat-3328	116	8	of	of	ADP
easat-3328	116	9	the	the	DET
easat-3328	116	10	annual	annual	ADJ
easat-3328	116	11	report	report	NOUN
easat-3328	116	12	available	available	ADJ
easat-3328	116	13	on	on	ADP
easat-3328	116	14	the	the	DET
easat-3328	116	15	official	official	ADJ
easat-3328	116	16	idx	idx	NOUN
easat-3328	116	17	website	website	NOUN
easat-3328	116	18	,	,	PUNCT
easat-3328	116	19	and	and	CCONJ
easat-3328	116	20	the	the	DET
easat-3328	116	21	company	company	NOUN
easat-3328	116	22	's	's	PART
easat-3328	116	23	official	official	ADJ
easat-3328	116	24	website	website	NOUN
easat-3328	116	25	.	.	PUNCT
easat-3328	117	1	the	the	DET
easat-3328	117	2	sampling	sampling	NOUN
easat-3328	117	3	method	method	NOUN
easat-3328	117	4	in	in	ADP
easat-3328	117	5	this	this	DET
easat-3328	117	6	study	study	NOUN
easat-3328	117	7	used	use	VERB
easat-3328	117	8	purposive	purposive	NOUN
easat-3328	117	9	sampling	sampling	NOUN
easat-3328	117	10	technique	technique	NOUN
easat-3328	117	11	.	.	PUNCT
easat-3328	118	1	3.2	3.2	NUM
easat-3328	118	2	.	.	PUNCT
easat-3328	119	1	variables	variable	NOUN
easat-3328	119	2	description	description	NOUN
easat-3328	119	3	variabel	variabel	PROPN
easat-3328	119	4	independent	independent	PROPN
easat-3328	119	5	.	.	PUNCT
easat-3328	120	1	cybersecurity	cybersecurity	NOUN
easat-3328	120	2	disclosure	disclosure	NOUN
easat-3328	120	3	is	be	AUX
easat-3328	120	4	how	how	SCONJ
easat-3328	120	5	companies	company	NOUN
easat-3328	120	6	inform	inform	VERB
easat-3328	120	7	stakeholders	stakeholder	NOUN
easat-3328	120	8	about	about	ADP
easat-3328	120	9	cybersecurity	cybersecurity	NOUN
easat-3328	120	10	policies	policy	NOUN
easat-3328	120	11	,	,	PUNCT
easat-3328	120	12	strategies	strategy	NOUN
easat-3328	120	13	,	,	PUNCT
easat-3328	120	14	and	and	CCONJ
easat-3328	120	15	risks	risk	NOUN
easat-3328	120	16	.	.	PUNCT
easat-3328	121	1	cybersecurity	cybersecurity	NOUN
easat-3328	121	2	risk	risk	NOUN
easat-3328	121	3	disclosure	disclosure	NOUN
easat-3328	121	4	can	can	AUX
easat-3328	121	5	be	be	AUX
easat-3328	121	6	collected	collect	VERB
easat-3328	121	7	from	from	ADP
easat-3328	121	8	the	the	DET
easat-3328	121	9	company	company	NOUN
easat-3328	121	10	's	's	PART
easat-3328	121	11	annual	annual	ADJ
easat-3328	121	12	report	report	NOUN
easat-3328	121	13	in	in	ADP
easat-3328	121	14	the	the	DET
easat-3328	121	15	from	from	ADP
easat-3328	121	16	of	of	ADP
easat-3328	121	17	the	the	DET
easat-3328	121	18	total	total	NOUN
easat-3328	121	19	of	of	ADP
easat-3328	121	20	words	word	NOUN
easat-3328	121	21	to	to	PART
easat-3328	121	22	measure	measure	VERB
easat-3328	121	23	the	the	DET
easat-3328	121	24	variable	variable	ADJ
easat-3328	121	25	gao	gao	PROPN
easat-3328	121	26	,	,	PUNCT
easat-3328	121	27	calderon	calderon	PROPN
easat-3328	121	28	,	,	PUNCT
easat-3328	121	29	&	&	CCONJ
easat-3328	121	30	tang	tang	PROPN
easat-3328	121	31	(	(	PUNCT
easat-3328	121	32	2020	2020	NUM
easat-3328	121	33	)	)	PUNCT
easat-3328	122	1	[	[	X
easat-3328	122	2	26	26	NUM
easat-3328	122	3	]	]	PUNCT
easat-3328	122	4	.	.	PUNCT
easat-3328	123	1	this	this	DET
easat-3328	123	2	variable	variable	NOUN
easat-3328	123	3	is	be	AUX
easat-3328	123	4	measured	measure	VERB
easat-3328	123	5	from	from	ADP
easat-3328	123	6	the	the	DET
easat-3328	123	7	natural	natural	ADJ
easat-3328	123	8	logarithm	logarithm	NOUN
easat-3328	123	9	(	(	PUNCT
easat-3328	123	10	lnpumber	lnpumber	NOUN
easat-3328	123	11	of	of	ADP
easat-3328	123	12	words	word	NOUN
easat-3328	123	13	)	)	PUNCT
easat-3328	123	14	.	.	PUNCT
easat-3328	124	1	this	this	DET
easat-3328	124	2	study	study	NOUN
easat-3328	124	3	focuses	focus	VERB
easat-3328	124	4	on	on	ADP
easat-3328	124	5	crd	crd	PROPN
easat-3328	124	6	based	base	VERB
easat-3328	124	7	on	on	ADP
easat-3328	124	8	the	the	DET
easat-3328	124	9	keywords	keyword	NOUN
easat-3328	124	10	identified	identify	VERB
easat-3328	124	11	by	by	ADP
easat-3328	124	12	gordon	gordon	PROPN
easat-3328	124	13	et	et	PROPN
easat-3328	124	14	al	al	PROPN
easat-3328	124	15	.	.	PROPN
easat-3328	125	1	(	(	PUNCT
easat-3328	125	2	2010	2010	NUM
easat-3328	125	3	)	)	PUNCT
easat-3328	126	1	[	[	X
easat-3328	126	2	18	18	NUM
easat-3328	126	3	]	]	PUNCT
easat-3328	126	4	and	and	CCONJ
easat-3328	126	5	li	li	PROPN
easat-3328	126	6	et	et	PROPN
easat-3328	126	7	al	al	PROPN
easat-3328	126	8	.	.	PROPN
easat-3328	127	1	(	(	PUNCT
easat-3328	127	2	2018	2018	NUM
easat-3328	127	3	)	)	PUNCT
easat-3328	128	1	[	[	X
easat-3328	128	2	19	19	NUM
easat-3328	128	3	]	]	PUNCT
easat-3328	128	4	.	.	PUNCT
easat-3328	129	1	keywords	keyword	NOUN
easat-3328	129	2	used	use	VERB
easat-3328	129	3	in	in	ADP
easat-3328	129	4	this	this	DET
easat-3328	129	5	study	study	NOUN
easat-3328	129	6	are	be	AUX
easat-3328	129	7	attached	attach	VERB
easat-3328	129	8	:	:	PUNCT
easat-3328	129	9	1	1	X
easat-3328	129	10	.	.	X
easat-3328	129	11	keywords	keyword	NOUN
easat-3328	129	12	were	be	AUX
easat-3328	129	13	collected	collect	VERB
easat-3328	129	14	using	use	VERB
easat-3328	129	15	https://voyanttools.org/	https://voyanttools.org/	PRON
easat-3328	129	16	with	with	ADP
easat-3328	129	17	electronic	electronic	ADJ
easat-3328	129	18	counts	count	NOUN
easat-3328	129	19	.	.	PUNCT
easat-3328	130	1	variabel	variabel	PROPN
easat-3328	130	2	dependent	dependent	ADJ
easat-3328	130	3	.	.	PUNCT
easat-3328	131	1	audit	audit	NOUN
easat-3328	131	2	fees	fee	NOUN
easat-3328	131	3	are	be	AUX
easat-3328	131	4	the	the	DET
easat-3328	131	5	service	service	NOUN
easat-3328	131	6	fees	fee	NOUN
easat-3328	131	7	received	receive	VERB
easat-3328	131	8	by	by	ADP
easat-3328	131	9	public	public	ADJ
easat-3328	131	10	accountants	accountant	NOUN
easat-3328	131	11	after	after	ADP
easat-3328	131	12	carrying	carry	VERB
easat-3328	131	13	out	out	ADP
easat-3328	131	14	audit	audit	NOUN
easat-3328	131	15	services	service	NOUN
easat-3328	131	16	.	.	PUNCT
easat-3328	132	1	the	the	DET
easat-3328	132	2	fees	fee	NOUN
easat-3328	132	3	usually	usually	ADV
easat-3328	132	4	depend	depend	VERB
easat-3328	132	5	on	on	ADP
easat-3328	132	6	,	,	PUNCT
easat-3328	132	7	among	among	ADP
easat-3328	132	8	other	other	ADJ
easat-3328	132	9	things	thing	NOUN
easat-3328	132	10	,	,	PUNCT
easat-3328	132	11	the	the	DET
easat-3328	132	12	risk	risk	NOUN
easat-3328	132	13	,	,	PUNCT
easat-3328	132	14	complexity	complexity	NOUN
easat-3328	132	15	,	,	PUNCT
easat-3328	132	16	level	level	NOUN
easat-3328	132	17	of	of	ADP
easat-3328	132	18	expertise	expertise	NOUN
easat-3328	132	19	,	,	PUNCT
easat-3328	132	20	audit	audit	NOUN
easat-3328	132	21	fee	fee	NOUN
easat-3328	132	22	structure	structure	NOUN
easat-3328	132	23	and	and	CCONJ
easat-3328	132	24	the	the	DET
easat-3328	132	25	kap	kap	NOUN
easat-3328	132	26	carrying	carry	VERB
easat-3328	132	27	out	out	ADP
easat-3328	132	28	the	the	DET
easat-3328	132	29	services	service	NOUN
easat-3328	132	30	.	.	PUNCT
easat-3328	133	1	variabel	variabel	PROPN
easat-3328	133	2	control	control	PROPN
easat-3328	133	3	.	.	PUNCT
easat-3328	134	1	furthermore	furthermore	ADV
easat-3328	134	2	,	,	PUNCT
easat-3328	134	3	control	control	NOUN
easat-3328	134	4	variables	variable	NOUN
easat-3328	134	5	are	be	AUX
easat-3328	134	6	used	use	VERB
easat-3328	134	7	based	base	VERB
easat-3328	134	8	on	on	ADP
easat-3328	134	9	previous	previous	ADJ
easat-3328	134	10	research	research	NOUN
easat-3328	134	11	,	,	PUNCT
easat-3328	134	12	including	include	VERB
easat-3328	134	13	lnta	lnta	NOUN
easat-3328	134	14	,	,	PUNCT
easat-3328	134	15	lev	lev	NOUN
easat-3328	134	16	,	,	PUNCT
easat-3328	134	17	roa	roa	NOUN
easat-3328	134	18	,	,	PUNCT
easat-3328	134	19	and	and	CCONJ
easat-3328	134	20	salegrw	salegrw	ADJ
easat-3328	134	21	.	.	PUNCT
easat-3328	135	1	control	control	NOUN
easat-3328	135	2	variables	variable	NOUN
easat-3328	135	3	can	can	AUX
easat-3328	135	4	use	use	VERB
easat-3328	135	5	dummy	dummy	ADJ
easat-3328	135	6	variables	variable	NOUN
easat-3328	135	7	,	,	PUNCT
easat-3328	135	8	including	include	VERB
easat-3328	135	9	foreign	foreign	ADJ
easat-3328	135	10	,	,	PUNCT
easat-3328	135	11	ma	ma	PROPN
easat-3328	135	12	,	,	PUNCT
easat-3328	135	13	loss	loss	NOUN
easat-3328	135	14	,	,	PUNCT
easat-3328	135	15	gco	gco	PROPN
easat-3328	135	16	,	,	PUNCT
easat-3328	135	17	big	big	ADJ
easat-3328	135	18	4	4	NUM
easat-3328	135	19	,	,	PUNCT
easat-3328	135	20	and	and	CCONJ
easat-3328	135	21	initial	initial	ADJ
easat-3328	135	22	.	.	PUNCT
easat-3328	136	1	table	table	NOUN
easat-3328	136	2	1	1	NUM
easat-3328	136	3	.	.	PUNCT
easat-3328	137	1	variables	variable	NOUN
easat-3328	137	2	description	description	NOUN
easat-3328	137	3	.	.	PUNCT
easat-3328	138	1	dependent	dependent	ADJ
easat-3328	138	2	variable	variable	NOUN
easat-3328	138	3	:	:	PUNCT
easat-3328	138	4	lnfee	lnfee	NOUN
easat-3328	138	5	=	=	PUNCT
easat-3328	139	1	the	the	DET
easat-3328	139	2	natural	natural	ADJ
easat-3328	139	3	log	log	NOUN
easat-3328	139	4	of	of	ADP
easat-3328	139	5	audit	audit	NOUN
easat-3328	139	6	fees	fee	NOUN
easat-3328	139	7	;	;	PUNCT
easat-3328	139	8	independent	independent	ADJ
easat-3328	139	9	variables	variable	NOUN
easat-3328	139	10	:	:	PUNCT
easat-3328	140	1	lncysec	lncysec	NOUN
easat-3328	140	2	=	=	PUNCT
easat-3328	140	3	the	the	DET
easat-3328	140	4	natural	natural	ADJ
easat-3328	140	5	log	log	NOUN
easat-3328	140	6	of	of	ADP
easat-3328	140	7	total	total	ADJ
easat-3328	140	8	word	word	NOUN
easat-3328	140	9	count	count	NOUN
easat-3328	140	10	of	of	ADP
easat-3328	140	11	crd	crd	PROPN
easat-3328	140	12	independent	independent	PROPN
easat-3328	140	13	control	control	PROPN
easat-3328	140	14	variables	variable	NOUN
easat-3328	140	15	:	:	PUNCT
easat-3328	140	16	lnta	lnta	PROPN
easat-3328	140	17	=	=	PUNCT
easat-3328	140	18	the	the	DET
easat-3328	140	19	natural	natural	ADJ
easat-3328	140	20	log	log	NOUN
easat-3328	140	21	of	of	ADP
easat-3328	140	22	total	total	ADJ
easat-3328	140	23	assets	asset	NOUN
easat-3328	140	24	lev	lev	NOUN
easat-3328	140	25	=	=	PUNCT
easat-3328	140	26	ratio	ratio	NOUN
easat-3328	140	27	leverage	leverage	NOUN
easat-3328	140	28	roa	roa	PROPN
easat-3328	140	29	=	=	NOUN
easat-3328	140	30	ratio	ratio	NOUN
easat-3328	140	31	return	return	NOUN
easat-3328	140	32	on	on	ADP
easat-3328	140	33	assets	asset	NOUN
easat-3328	140	34	salegrw	salegrw	ADJ
easat-3328	140	35	=	=	SYM
easat-3328	140	36	1	1	NUM
easat-3328	140	37	year	year	NOUN
easat-3328	140	38	sales	sale	NOUN
easat-3328	140	39	growth	growth	NOUN
easat-3328	140	40	foreign	foreign	NOUN
easat-3328	140	41	=	=	PUNCT
easat-3328	140	42	a	a	DET
easat-3328	140	43	value	value	NOUN
easat-3328	140	44	of	of	ADP
easat-3328	140	45	1	1	NUM
easat-3328	140	46	is	be	AUX
easat-3328	140	47	given	give	VERB
easat-3328	140	48	if	if	SCONJ
easat-3328	140	49	the	the	DET
easat-3328	140	50	company	company	NOUN
easat-3328	140	51	has	have	VERB
easat-3328	140	52	operations	operation	NOUN
easat-3328	140	53	abroad	abroad	ADV
easat-3328	140	54	,	,	PUNCT
easat-3328	140	55	a	a	DET
easat-3328	140	56	value	value	NOUN
easat-3328	140	57	of	of	ADP
easat-3328	140	58	0	0	NUM
easat-3328	140	59	is	be	AUX
easat-3328	140	60	given	give	VERB
easat-3328	140	61	if	if	SCONJ
easat-3328	140	62	it	it	PRON
easat-3328	140	63	does	do	VERB
easat-3328	140	64	not	not	PART
easat-3328	140	65	.	.	PUNCT
easat-3328	141	1	ma	ma	PROPN
easat-3328	141	2	=	=	PUNCT
easat-3328	142	1	a	a	DET
easat-3328	142	2	value	value	NOUN
easat-3328	142	3	of	of	ADP
easat-3328	142	4	1	1	NUM
easat-3328	142	5	is	be	AUX
easat-3328	142	6	given	give	VERB
easat-3328	142	7	if	if	SCONJ
easat-3328	142	8	the	the	DET
easat-3328	142	9	company	company	NOUN
easat-3328	142	10	carries	carry	VERB
easat-3328	142	11	out	out	ADP
easat-3328	142	12	a	a	DET
easat-3328	142	13	business	business	NOUN
easat-3328	142	14	merger	merger	NOUN
easat-3328	142	15	,	,	PUNCT
easat-3328	142	16	a	a	DET
easat-3328	142	17	value	value	NOUN
easat-3328	142	18	of	of	ADP
easat-3328	142	19	0	0	NUM
easat-3328	142	20	is	be	AUX
easat-3328	142	21	given	give	VERB
easat-3328	142	22	if	if	SCONJ
easat-3328	142	23	it	it	PRON
easat-3328	142	24	does	do	VERB
easat-3328	142	25	not	not	PART
easat-3328	142	26	.	.	PUNCT
easat-3328	143	1	loss	loss	NOUN
easat-3328	143	2	=	=	PUNCT
easat-3328	143	3	a	a	DET
easat-3328	143	4	value	value	NOUN
easat-3328	143	5	of	of	ADP
easat-3328	143	6	1	1	NUM
easat-3328	143	7	is	be	AUX
easat-3328	143	8	given	give	VERB
easat-3328	143	9	if	if	SCONJ
easat-3328	143	10	the	the	DET
easat-3328	143	11	company	company	NOUN
easat-3328	143	12	's	's	PART
easat-3328	143	13	income	income	NOUN
easat-3328	143	14	statement	statement	NOUN
easat-3328	143	15	reports	report	VERB
easat-3328	143	16	a	a	DET
easat-3328	143	17	net	net	ADJ
easat-3328	143	18	loss	loss	NOUN
easat-3328	143	19	,	,	PUNCT
easat-3328	143	20	and	and	CCONJ
easat-3328	143	21	0	0	NUM
easat-3328	143	22	is	be	AUX
easat-3328	143	23	given	give	VERB
easat-3328	143	24	if	if	SCONJ
easat-3328	143	25	it	it	PRON
easat-3328	143	26	does	do	VERB
easat-3328	143	27	not	not	PART
easat-3328	143	28	.	.	PUNCT
easat-3328	144	1	gco	gco	PROPN
easat-3328	144	2	=	=	PUNCT
easat-3328	145	1	a	a	DET
easat-3328	145	2	value	value	NOUN
easat-3328	145	3	of	of	ADP
easat-3328	145	4	1	1	NUM
easat-3328	145	5	is	be	AUX
easat-3328	145	6	given	give	VERB
easat-3328	145	7	if	if	SCONJ
easat-3328	145	8	the	the	DET
easat-3328	145	9	auditor	auditor	NOUN
easat-3328	145	10	provides	provide	VERB
easat-3328	145	11	a	a	DET
easat-3328	145	12	going	go	VERB
easat-3328	145	13	-	-	PUNCT
easat-3328	145	14	concern	concern	NOUN
easat-3328	145	15	opinion	opinion	NOUN
easat-3328	145	16	on	on	ADP
easat-3328	145	17	the	the	DET
easat-3328	145	18	report	report	NOUN
easat-3328	145	19	of	of	ADP
easat-3328	145	20	year	year	NOUN
easat-3328	145	21	t	t	PROPN
easat-3328	145	22	;	;	PUNCT
easat-3328	145	23	a	a	DET
easat-3328	145	24	value	value	NOUN
easat-3328	145	25	of	of	ADP
easat-3328	145	26	0	0	NUM
easat-3328	145	27	is	be	AUX
easat-3328	145	28	given	give	VERB
easat-3328	145	29	if	if	SCONJ
easat-3328	145	30	not	not	PART
easat-3328	145	31	.	.	PUNCT
easat-3328	146	1	big	big	ADJ
easat-3328	146	2	4	4	NUM
easat-3328	146	3	=	=	SYM
easat-3328	146	4	a	a	DET
easat-3328	146	5	value	value	NOUN
easat-3328	146	6	of	of	ADP
easat-3328	146	7	1	1	NUM
easat-3328	146	8	is	be	AUX
easat-3328	146	9	given	give	VERB
easat-3328	146	10	if	if	SCONJ
easat-3328	146	11	the	the	DET
easat-3328	146	12	auditor	auditor	NOUN
easat-3328	146	13	used	use	VERB
easat-3328	146	14	is	be	AUX
easat-3328	146	15	from	from	ADP
easat-3328	146	16	the	the	DET
easat-3328	146	17	big	big	ADJ
easat-3328	146	18	4	4	NUM
easat-3328	146	19	,	,	PUNCT
easat-3328	146	20	a	a	DET
easat-3328	146	21	value	value	NOUN
easat-3328	146	22	of	of	ADP
easat-3328	146	23	0	0	NUM
easat-3328	146	24	is	be	AUX
easat-3328	146	25	given	give	VERB
easat-3328	146	26	if	if	SCONJ
easat-3328	146	27	not	not	PART
easat-3328	146	28	.	.	PUNCT
easat-3328	147	1	initial	initial	ADJ
easat-3328	147	2	=	=	PUNCT
easat-3328	147	3	a	a	DET
easat-3328	147	4	value	value	NOUN
easat-3328	147	5	of	of	ADP
easat-3328	147	6	1	1	NUM
easat-3328	147	7	is	be	AUX
easat-3328	147	8	given	give	VERB
easat-3328	147	9	if	if	SCONJ
easat-3328	147	10	the	the	DET
easat-3328	147	11	auditor	auditor	NOUN
easat-3328	147	12	's	's	PART
easat-3328	147	13	tenure	tenure	NOUN
easat-3328	147	14	is	be	AUX
easat-3328	147	15	less	less	ADJ
easat-3328	147	16	than	than	ADP
easat-3328	147	17	or	or	CCONJ
easat-3328	147	18	equal	equal	ADJ
easat-3328	147	19	to	to	ADP
easat-3328	147	20	2	2	NUM
easat-3328	147	21	years	year	NOUN
easat-3328	147	22	;	;	PUNCT
easat-3328	147	23	a	a	DET
easat-3328	147	24	value	value	NOUN
easat-3328	147	25	of	of	ADP
easat-3328	147	26	0	0	NUM
easat-3328	147	27	is	be	AUX
easat-3328	147	28	given	give	VERB
easat-3328	147	29	if	if	SCONJ
easat-3328	147	30	not	not	PART
easat-3328	147	31	.	.	PUNCT
easat-3328	148	1	3.3	3.3	NUM
easat-3328	148	2	.	.	PUNCT
easat-3328	149	1	analytical	analytical	ADJ
easat-3328	149	2	methods	method	NOUN
easat-3328	149	3	the	the	DET
easat-3328	149	4	data	datum	NOUN
easat-3328	149	5	in	in	ADP
easat-3328	149	6	this	this	DET
easat-3328	149	7	study	study	NOUN
easat-3328	149	8	were	be	AUX
easat-3328	149	9	analyzed	analyze	VERB
easat-3328	149	10	using	use	VERB
easat-3328	149	11	the	the	DET
easat-3328	149	12	stata	stata	NOUN
easat-3328	149	13	application	application	NOUN
easat-3328	149	14	.	.	PUNCT
easat-3328	150	1	this	this	DET
easat-3328	150	2	study	study	NOUN
easat-3328	150	3	uses	use	VERB
easat-3328	150	4	a	a	DET
easat-3328	150	5	quantitative	quantitative	ADJ
easat-3328	150	6	research	research	NOUN
easat-3328	150	7	method	method	NOUN
easat-3328	150	8	.	.	PUNCT
easat-3328	151	1	data	datum	NOUN
easat-3328	151	2	analysis	analysis	NOUN
easat-3328	151	3	used	use	VERB
easat-3328	151	4	panel	panel	NOUN
easat-3328	151	5	data	datum	NOUN
easat-3328	151	6	because	because	SCONJ
easat-3328	151	7	the	the	DET
easat-3328	151	8	observations	observation	NOUN
easat-3328	151	9	covered	cover	VERB
easat-3328	151	10	several	several	ADJ
easat-3328	151	11	companies	company	NOUN
easat-3328	151	12	(	(	PUNCT
easat-3328	151	13	cross	cross	NOUN
easat-3328	151	14	-	-	NOUN
easat-3328	151	15	section	section	NOUN
easat-3328	151	16	)	)	PUNCT
easat-3328	151	17	and	and	CCONJ
easat-3328	151	18	five	five	NUM
easat-3328	151	19	years	year	NOUN
easat-3328	151	20	(	(	PUNCT
easat-3328	151	21	time	time	NOUN
easat-3328	151	22	series	series	PROPN
easat-3328	151	23	)	)	PUNCT
easat-3328	151	24	.	.	PUNCT
easat-3328	152	1	the	the	DET
easat-3328	152	2	regression	regression	NOUN
easat-3328	152	3	model	model	NOUN
easat-3328	152	4	used	use	VERB
easat-3328	152	5	is	be	AUX
easat-3328	152	6	based	base	VERB
easat-3328	152	7	on	on	ADP
easat-3328	152	8	the	the	DET
easat-3328	152	9	hypothesis	hypothesis	NOUN
easat-3328	152	10	to	to	PART
easat-3328	152	11	be	be	AUX
easat-3328	152	12	tested	test	VERB
easat-3328	152	13	:	:	PUNCT
easat-3328	152	14	6094	6094	NUM
easat-3328	152	15	edelweiss	edelweiss	PROPN
easat-3328	152	16	applied	apply	VERB
easat-3328	152	17	science	science	NOUN
easat-3328	152	18	and	and	CCONJ
easat-3328	152	19	technology	technology	NOUN
easat-3328	152	20	issn	issn	PROPN
easat-3328	152	21	:	:	PUNCT
easat-3328	152	22	2576	2576	NUM
easat-3328	152	23	-	-	SYM
easat-3328	152	24	8484	8484	NUM
easat-3328	152	25	vol	vol	NOUN
easat-3328	152	26	.	.	PROPN
easat-3328	152	27	8	8	NUM
easat-3328	152	28	,	,	PUNCT
easat-3328	152	29	no	no	INTJ
easat-3328	152	30	.	.	NOUN
easat-3328	153	1	6	6	NUM
easat-3328	153	2	:	:	SYM
easat-3328	153	3	6090	6090	NUM
easat-3328	153	4	-	-	SYM
easat-3328	153	5	6104	6104	NUM
easat-3328	153	6	,	,	PUNCT
easat-3328	153	7	2024	2024	NUM
easat-3328	153	8	doi	doi	NOUN
easat-3328	153	9	:	:	PUNCT
easat-3328	153	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	153	11	©	©	ADP
easat-3328	153	12	2024	2024	NUM
easat-3328	153	13	by	by	ADP
easat-3328	153	14	the	the	DET
easat-3328	153	15	authors	author	NOUN
easat-3328	153	16	;	;	PUNCT
easat-3328	153	17	licensee	licensee	PROPN
easat-3328	153	18	learning	learn	VERB
easat-3328	153	19	gate	gate	NOUN
easat-3328	153	20	model	model	NOUN
easat-3328	153	21	=	=	PUNCT
easat-3328	153	22	lnfee	lnfee	NOUN
easat-3328	153	23	=	=	PUNCT
easat-3328	153	24	α	α	PROPN
easat-3328	153	25	+	+	CCONJ
easat-3328	153	26	α1lncysecit	α1lncysecit	PROPN
easat-3328	153	27	+	+	CCONJ
easat-3328	153	28	α2lntait	α2lntait	ADJ
easat-3328	153	29	+	+	NUM
easat-3328	154	1	α3levit	α3levit	NOUN
easat-3328	155	1	+	+	CCONJ
easat-3328	155	2	α4roait	α4roait	VERB
easat-3328	155	3	α5salegrwit	α5salegrwit	NOUN
easat-3328	155	4	+	+	CCONJ
easat-3328	155	5	α6foreignit	α6foreignit	NOUN
easat-3328	155	6	+	+	CCONJ
easat-3328	155	7	α7mait	α7mait	NOUN
easat-3328	155	8	+	+	CCONJ
easat-3328	155	9	α8lossit	α8lossit	NOUN
easat-3328	155	10	+	+	CCONJ
easat-3328	155	11	α9gcoit	α9gcoit	NOUN
easat-3328	155	12	+	+	CCONJ
easat-3328	155	13	α10big4	α10big4	NOUN
easat-3328	155	14	+	+	CCONJ
easat-3328	155	15	α11initialit	α11initialit	NOUN
easat-3328	155	16	+	+	CCONJ
easat-3328	155	17	εit	εit	NOUN
easat-3328	155	18	4	4	NUM
easat-3328	155	19	.	.	NOUN
easat-3328	155	20	result	result	NOUN
easat-3328	155	21	and	and	CCONJ
easat-3328	155	22	discussion	discussion	NOUN
easat-3328	155	23	of	of	ADP
easat-3328	155	24	findings	finding	NOUN
easat-3328	155	25	4.1	4.1	NUM
easat-3328	155	26	.	.	PUNCT
easat-3328	156	1	descriptive	descriptive	ADJ
easat-3328	156	2	statistics	statistic	NOUN
easat-3328	156	3	this	this	DET
easat-3328	156	4	study	study	NOUN
easat-3328	156	5	focuses	focus	VERB
easat-3328	156	6	on	on	ADP
easat-3328	156	7	companies	company	NOUN
easat-3328	156	8	listed	list	VERB
easat-3328	156	9	on	on	ADP
easat-3328	156	10	the	the	DET
easat-3328	156	11	idx	idx	PROPN
easat-3328	156	12	.	.	PUNCT
easat-3328	157	1	the	the	DET
easat-3328	157	2	sample	sample	NOUN
easat-3328	157	3	used	use	VERB
easat-3328	157	4	was	be	AUX
easat-3328	157	5	172	172	NUM
easat-3328	157	6	companies	company	NOUN
easat-3328	157	7	based	base	VERB
easat-3328	157	8	on	on	ADP
easat-3328	157	9	the	the	DET
easat-3328	157	10	purposive	purposive	ADJ
easat-3328	157	11	sampling	sample	VERB
easat-3328	157	12	technique	technique	NOUN
easat-3328	157	13	.	.	PUNCT
easat-3328	158	1	from	from	ADP
easat-3328	158	2	the	the	DET
easat-3328	158	3	available	available	ADJ
easat-3328	158	4	results	result	NOUN
easat-3328	158	5	,	,	PUNCT
easat-3328	158	6	the	the	DET
easat-3328	158	7	total	total	ADJ
easat-3328	158	8	population	population	NOUN
easat-3328	158	9	was	be	AUX
easat-3328	158	10	926	926	NUM
easat-3328	158	11	companies	company	NOUN
easat-3328	158	12	,	,	PUNCT
easat-3328	158	13	of	of	ADP
easat-3328	158	14	which	which	PRON
easat-3328	158	15	610	610	NUM
easat-3328	158	16	did	do	AUX
easat-3328	158	17	not	not	PART
easat-3328	158	18	disclose	disclose	VERB
easat-3328	158	19	audit	audit	NOUN
easat-3328	158	20	fees	fee	NOUN
easat-3328	158	21	in	in	ADP
easat-3328	158	22	the	the	DET
easat-3328	158	23	2019	2019	NUM
easat-3328	158	24	-	-	SYM
easat-3328	158	25	2023	2023	NUM
easat-3328	158	26	annual	annual	ADJ
easat-3328	158	27	report	report	NOUN
easat-3328	158	28	.	.	PUNCT
easat-3328	159	1	meanwhile	meanwhile	ADV
easat-3328	159	2	,	,	PUNCT
easat-3328	159	3	140	140	NUM
easat-3328	159	4	companies	company	NOUN
easat-3328	159	5	did	do	AUX
easat-3328	159	6	not	not	PART
easat-3328	159	7	disclose	disclose	VERB
easat-3328	159	8	cybersecurity	cybersecurity	NOUN
easat-3328	159	9	in	in	ADP
easat-3328	159	10	the	the	DET
easat-3328	159	11	2019	2019	NUM
easat-3328	159	12	-	-	SYM
easat-3328	159	13	2023	2023	NUM
easat-3328	159	14	annual	annual	ADJ
easat-3328	159	15	report	report	NOUN
easat-3328	159	16	.	.	PUNCT
easat-3328	160	1	four	four	NUM
easat-3328	160	2	companies	company	NOUN
easat-3328	160	3	had	have	VERB
easat-3328	160	4	annual	annual	ADJ
easat-3328	160	5	reports	report	NOUN
easat-3328	160	6	that	that	PRON
easat-3328	160	7	could	could	AUX
easat-3328	160	8	not	not	PART
easat-3328	160	9	detect	detect	VERB
easat-3328	160	10	cybersecurity	cybersecurity	NOUN
easat-3328	160	11	disclosures	disclosure	NOUN
easat-3328	160	12	,	,	PUNCT
easat-3328	160	13	including	include	VERB
easat-3328	160	14	gmtd	gmtd	NOUN
easat-3328	160	15	,	,	PUNCT
easat-3328	160	16	hdtx	hdtx	PROPN
easat-3328	160	17	,	,	PUNCT
easat-3328	160	18	pico	pico	NOUN
easat-3328	160	19	,	,	PUNCT
easat-3328	160	20	and	and	CCONJ
easat-3328	160	21	real	real	ADJ
easat-3328	160	22	,	,	PUNCT
easat-3328	160	23	from	from	ADP
easat-3328	160	24	the	the	DET
easat-3328	160	25	number	number	NOUN
easat-3328	160	26	of	of	ADP
easat-3328	160	27	companies	company	NOUN
easat-3328	160	28	included	include	VERB
easat-3328	160	29	in	in	ADP
easat-3328	160	30	the	the	DET
easat-3328	160	31	criteria	criterion	NOUN
easat-3328	160	32	,	,	PUNCT
easat-3328	160	33	namely	namely	ADV
easat-3328	160	34	172	172	NUM
easat-3328	160	35	companies	company	NOUN
easat-3328	160	36	,	,	PUNCT
easat-3328	160	37	multiplied	multiply	VERB
easat-3328	160	38	by	by	ADP
easat-3328	160	39	the	the	DET
easat-3328	160	40	research	research	NOUN
easat-3328	160	41	period	period	NOUN
easat-3328	160	42	,	,	PUNCT
easat-3328	160	43	which	which	PRON
easat-3328	160	44	lasted	last	VERB
easat-3328	160	45	for	for	ADP
easat-3328	160	46	five	five	NUM
easat-3328	160	47	years	year	NOUN
easat-3328	160	48	.	.	PUNCT
easat-3328	161	1	tables	table	NOUN
easat-3328	161	2	2	2	NUM
easat-3328	161	3	and	and	CCONJ
easat-3328	161	4	3	3	NUM
easat-3328	161	5	show	show	VERB
easat-3328	161	6	the	the	DET
easat-3328	161	7	outcome	outcome	NOUN
easat-3328	161	8	of	of	ADP
easat-3328	161	9	descriptive	descriptive	ADJ
easat-3328	161	10	statistics	statistic	NOUN
easat-3328	161	11	of	of	ADP
easat-3328	161	12	the	the	DET
easat-3328	161	13	variables	variable	NOUN
easat-3328	161	14	in	in	ADP
easat-3328	161	15	this	this	DET
easat-3328	161	16	study	study	NOUN
easat-3328	161	17	.	.	PUNCT
easat-3328	162	1	lnfee	lnfee	NOUN
easat-3328	162	2	is	be	AUX
easat-3328	162	3	measured	measure	VERB
easat-3328	162	4	by	by	ADP
easat-3328	162	5	the	the	DET
easat-3328	162	6	natural	natural	ADJ
easat-3328	162	7	logarithm	logarithm	NOUN
easat-3328	162	8	of	of	ADP
easat-3328	162	9	the	the	DET
easat-3328	162	10	audit	audit	NOUN
easat-3328	162	11	fees	fee	NOUN
easat-3328	162	12	disclosed	disclose	VERB
easat-3328	162	13	in	in	ADP
easat-3328	162	14	the	the	DET
easat-3328	162	15	annual	annual	ADJ
easat-3328	162	16	report	report	NOUN
easat-3328	162	17	.	.	PUNCT
easat-3328	163	1	based	base	VERB
easat-3328	163	2	on	on	ADP
easat-3328	163	3	the	the	DET
easat-3328	163	4	descriptive	descriptive	ADJ
easat-3328	163	5	analysis	analysis	NOUN
easat-3328	163	6	of	of	ADP
easat-3328	163	7	the	the	DET
easat-3328	163	8	lnfee	lnfee	NOUN
easat-3328	163	9	variable	variable	NOUN
easat-3328	163	10	,	,	PUNCT
easat-3328	163	11	the	the	DET
easat-3328	163	12	average	average	ADJ
easat-3328	163	13	value	value	NOUN
easat-3328	163	14	(	(	PUNCT
easat-3328	163	15	mean	mean	ADJ
easat-3328	163	16	)	)	PUNCT
easat-3328	163	17	before	before	ADP
easat-3328	163	18	using	use	VERB
easat-3328	163	19	the	the	DET
easat-3328	163	20	natural	natural	ADJ
easat-3328	163	21	logarithm	logarithm	NOUN
easat-3328	163	22	was	be	AUX
easat-3328	163	23	rp3,145,868,341.-	rp3,145,868,341.-	ADJ
easat-3328	163	24	,	,	PUNCT
easat-3328	163	25	while	while	SCONJ
easat-3328	163	26	the	the	DET
easat-3328	163	27	average	average	ADJ
easat-3328	163	28	value	value	NOUN
easat-3328	163	29	(	(	PUNCT
easat-3328	163	30	mean	mean	NOUN
easat-3328	163	31	)	)	PUNCT
easat-3328	163	32	after	after	ADP
easat-3328	163	33	using	use	VERB
easat-3328	163	34	the	the	DET
easat-3328	163	35	natural	natural	ADJ
easat-3328	163	36	logarithm	logarithm	NOUN
easat-3328	163	37	was	be	AUX
easat-3328	163	38	20.88107	20.88107	NUM
easat-3328	163	39	.	.	PUNCT
easat-3328	164	1	this	this	DET
easat-3328	164	2	value	value	NOUN
easat-3328	164	3	can	can	AUX
easat-3328	164	4	be	be	AUX
easat-3328	164	5	interpreted	interpret	VERB
easat-3328	164	6	that	that	SCONJ
easat-3328	164	7	the	the	DET
easat-3328	164	8	average	average	ADJ
easat-3328	164	9	amount	amount	NOUN
easat-3328	164	10	of	of	ADP
easat-3328	164	11	audit	audit	NOUN
easat-3328	164	12	fees	fee	NOUN
easat-3328	164	13	incurred	incur	VERB
easat-3328	164	14	for	for	ADP
easat-3328	164	15	audit	audit	NOUN
easat-3328	164	16	services	service	NOUN
easat-3328	164	17	in	in	ADP
easat-3328	164	18	the	the	DET
easat-3328	164	19	companies	company	NOUN
easat-3328	164	20	that	that	PRON
easat-3328	164	21	are	be	AUX
easat-3328	164	22	the	the	DET
easat-3328	164	23	samples	sample	NOUN
easat-3328	164	24	of	of	ADP
easat-3328	164	25	this	this	DET
easat-3328	164	26	study	study	NOUN
easat-3328	164	27	is	be	AUX
easat-3328	164	28	rp3,145,868,341,-	rp3,145,868,341,-	NOUN
easat-3328	164	29	,	,	PUNCT
easat-3328	164	30	or	or	CCONJ
easat-3328	164	31	20.88107	20.88107	NUM
easat-3328	164	32	,	,	PUNCT
easat-3328	164	33	and	and	CCONJ
easat-3328	164	34	the	the	DET
easat-3328	164	35	standard	standard	ADJ
easat-3328	164	36	deviation	deviation	NOUN
easat-3328	164	37	before	before	ADP
easat-3328	164	38	using	use	VERB
easat-3328	164	39	the	the	DET
easat-3328	164	40	natural	natural	ADJ
easat-3328	164	41	logarithm	logarithm	NOUN
easat-3328	164	42	was	be	AUX
easat-3328	164	43	rp9,057,763,583.while	rp9,057,763,583.while	VERB
easat-3328	164	44	the	the	DET
easat-3328	164	45	standard	standard	ADJ
easat-3328	164	46	deviation	deviation	NOUN
easat-3328	164	47	value	value	NOUN
easat-3328	164	48	after	after	ADP
easat-3328	164	49	using	use	VERB
easat-3328	164	50	the	the	DET
easat-3328	164	51	natural	natural	ADJ
easat-3328	164	52	logarithm	logarithm	NOUN
easat-3328	164	53	was	be	AUX
easat-3328	164	54	1.218101	1.218101	NUM
easat-3328	164	55	.	.	PUNCT
easat-3328	165	1	the	the	DET
easat-3328	165	2	comparison	comparison	NOUN
easat-3328	165	3	between	between	ADP
easat-3328	165	4	the	the	DET
easat-3328	165	5	mean	mean	ADJ
easat-3328	165	6	and	and	CCONJ
easat-3328	165	7	standard	standard	ADJ
easat-3328	165	8	deviation	deviation	NOUN
easat-3328	165	9	values	value	NOUN
easat-3328	165	10	is	be	AUX
easat-3328	165	11	rp3,145,868,341	rp3,145,868,341	PROPN
easat-3328	165	12	.	.	PUNCT
easat-3328	165	13	>	>	X
easat-3328	166	1	rp9,057,763,583.or	rp9,057,763,583.or	ADJ
easat-3328	166	2	20.88107	20.88107	NUM
easat-3328	166	3	>	>	X
easat-3328	166	4	1.218101	1.218101	NUM
easat-3328	166	5	where	where	SCONJ
easat-3328	166	6	the	the	DET
easat-3328	166	7	mean	mean	NOUN
easat-3328	166	8	has	have	VERB
easat-3328	166	9	a	a	DET
easat-3328	166	10	higher	high	ADJ
easat-3328	166	11	value	value	NOUN
easat-3328	166	12	(	(	PUNCT
easat-3328	166	13	>	>	PUNCT
easat-3328	166	14	)	)	PUNCT
easat-3328	166	15	than	than	ADP
easat-3328	166	16	the	the	DET
easat-3328	166	17	standard	standard	ADJ
easat-3328	166	18	deviation	deviation	NOUN
easat-3328	166	19	value	value	NOUN
easat-3328	166	20	,	,	PUNCT
easat-3328	166	21	indicating	indicate	VERB
easat-3328	166	22	that	that	SCONJ
easat-3328	166	23	audit	audit	NOUN
easat-3328	166	24	costs	cost	NOUN
easat-3328	166	25	experience	experience	VERB
easat-3328	166	26	high	high	ADJ
easat-3328	166	27	distribution	distribution	NOUN
easat-3328	166	28	and	and	CCONJ
easat-3328	166	29	fluctuation	fluctuation	NOUN
easat-3328	166	30	.	.	PUNCT
easat-3328	167	1	meanwhile	meanwhile	ADV
easat-3328	167	2	,	,	PUNCT
easat-3328	167	3	the	the	DET
easat-3328	167	4	median	median	NOUN
easat-3328	167	5	before	before	ADP
easat-3328	167	6	using	use	VERB
easat-3328	167	7	the	the	DET
easat-3328	167	8	natural	natural	ADJ
easat-3328	167	9	logarithm	logarithm	NOUN
easat-3328	167	10	is	be	AUX
easat-3328	167	11	rp1,090,000,000.while	rp1,090,000,000.while	NOUN
easat-3328	167	12	after	after	ADP
easat-3328	167	13	using	use	VERB
easat-3328	167	14	the	the	DET
easat-3328	167	15	natural	natural	ADJ
easat-3328	167	16	logarithm	logarithm	NOUN
easat-3328	167	17	,	,	PUNCT
easat-3328	167	18	it	it	PRON
easat-3328	167	19	is	be	AUX
easat-3328	167	20	20.8094	20.8094	NUM
easat-3328	167	21	.	.	PUNCT
easat-3328	168	1	the	the	DET
easat-3328	168	2	minimum	minimum	ADJ
easat-3328	168	3	value	value	NOUN
easat-3328	168	4	for	for	ADP
easat-3328	168	5	this	this	DET
easat-3328	168	6	variable	variable	NOUN
easat-3328	168	7	before	before	ADP
easat-3328	168	8	using	use	VERB
easat-3328	168	9	the	the	DET
easat-3328	168	10	natural	natural	ADJ
easat-3328	168	11	logarithm	logarithm	NOUN
easat-3328	168	12	is	be	AUX
easat-3328	168	13	rp100,000,000.-	rp100,000,000.-	NOUN
easat-3328	168	14	,	,	PUNCT
easat-3328	168	15	while	while	SCONJ
easat-3328	168	16	the	the	DET
easat-3328	168	17	minimum	minimum	ADJ
easat-3328	168	18	value	value	NOUN
easat-3328	168	19	after	after	ADP
easat-3328	168	20	using	use	VERB
easat-3328	168	21	the	the	DET
easat-3328	168	22	natural	natural	ADJ
easat-3328	168	23	logarithm	logarithm	NOUN
easat-3328	168	24	is	be	AUX
easat-3328	168	25	18.42068	18.42068	NUM
easat-3328	168	26	.	.	PUNCT
easat-3328	169	1	moreover	moreover	ADV
easat-3328	169	2	,	,	PUNCT
easat-3328	169	3	the	the	DET
easat-3328	169	4	maximum	maximum	ADJ
easat-3328	169	5	value	value	NOUN
easat-3328	169	6	before	before	ADP
easat-3328	169	7	using	use	VERB
easat-3328	169	8	the	the	DET
easat-3328	169	9	natural	natural	ADJ
easat-3328	169	10	logarithm	logarithm	NOUN
easat-3328	169	11	is	be	AUX
easat-3328	169	12	rp120,000,000,000.-	rp120,000,000,000.-	NOUN
easat-3328	169	13	,	,	PUNCT
easat-3328	169	14	while	while	SCONJ
easat-3328	169	15	the	the	DET
easat-3328	169	16	maximum	maximum	ADJ
easat-3328	169	17	value	value	NOUN
easat-3328	169	18	after	after	ADP
easat-3328	169	19	using	use	VERB
easat-3328	169	20	the	the	DET
easat-3328	169	21	natural	natural	ADJ
easat-3328	169	22	logarithm	logarithm	NOUN
easat-3328	169	23	is	be	AUX
easat-3328	169	24	25.51076	25.51076	NUM
easat-3328	169	25	.	.	PUNCT
easat-3328	170	1	for	for	ADP
easat-3328	170	2	the	the	DET
easat-3328	170	3	lncysec	lncysec	ADJ
easat-3328	170	4	variable	variable	NOUN
easat-3328	170	5	,	,	PUNCT
easat-3328	170	6	the	the	DET
easat-3328	170	7	logarithm	logarithm	NOUN
easat-3328	170	8	of	of	ADP
easat-3328	170	9	the	the	DET
easat-3328	170	10	word	word	NOUN
easat-3328	170	11	count	count	NOUN
easat-3328	170	12	disclosure	disclosure	NOUN
easat-3328	170	13	in	in	ADP
easat-3328	170	14	the	the	DET
easat-3328	170	15	annual	annual	ADJ
easat-3328	170	16	reports	report	NOUN
easat-3328	170	17	is	be	AUX
easat-3328	170	18	used	use	VERB
easat-3328	170	19	,	,	PUNCT
easat-3328	170	20	in	in	ADP
easat-3328	170	21	line	line	NOUN
easat-3328	170	22	with	with	ADP
easat-3328	170	23	the	the	DET
easat-3328	170	24	research	research	NOUN
easat-3328	170	25	of	of	ADP
easat-3328	170	26	calderon	calderon	NOUN
easat-3328	170	27	and	and	CCONJ
easat-3328	170	28	gao	gao	PROPN
easat-3328	170	29	(	(	PUNCT
easat-3328	170	30	2020	2020	NUM
easat-3328	170	31	)	)	PUNCT
easat-3328	170	32	,	,	PUNCT
easat-3328	170	33	who	who	PRON
easat-3328	170	34	used	use	VERB
easat-3328	170	35	the	the	DET
easat-3328	170	36	logarithm	logarithm	NOUN
easat-3328	170	37	of	of	ADP
easat-3328	170	38	the	the	DET
easat-3328	170	39	word	word	NOUN
easat-3328	170	40	count	count	NOUN
easat-3328	170	41	disclosure	disclosure	NOUN
easat-3328	170	42	in	in	ADP
easat-3328	170	43	the	the	DET
easat-3328	170	44	10	10	NUM
easat-3328	170	45	-	-	PUNCT
easat-3328	170	46	k	k	PROPN
easat-3328	170	47	filings	filing	NOUN
easat-3328	170	48	report	report	NOUN
easat-3328	170	49	.	.	PUNCT
easat-3328	171	1	based	base	VERB
easat-3328	171	2	on	on	ADP
easat-3328	171	3	the	the	DET
easat-3328	171	4	results	result	NOUN
easat-3328	171	5	of	of	ADP
easat-3328	171	6	identifying	identify	VERB
easat-3328	171	7	items	item	NOUN
easat-3328	171	8	using	use	VERB
easat-3328	171	9	keywords	keyword	NOUN
easat-3328	171	10	collected	collect	VERB
easat-3328	171	11	using	use	VERB
easat-3328	171	12	https://voyant-tools.org/	https://voyant-tools.org/	PRON
easat-3328	171	13	attached	attach	VERB
easat-3328	171	14	in	in	ADP
easat-3328	171	15	appendix	appendix	NOUN
easat-3328	171	16	2	2	NUM
easat-3328	171	17	,	,	PUNCT
easat-3328	171	18	the	the	DET
easat-3328	171	19	keywords	keyword	NOUN
easat-3328	171	20	that	that	PRON
easat-3328	171	21	often	often	ADV
easat-3328	171	22	appear	appear	VERB
easat-3328	171	23	in	in	ADP
easat-3328	171	24	the	the	DET
easat-3328	171	25	annual	annual	ADJ
easat-3328	171	26	reports	report	NOUN
easat-3328	171	27	of	of	ADP
easat-3328	171	28	this	this	DET
easat-3328	171	29	research	research	NOUN
easat-3328	171	30	sample	sample	NOUN
easat-3328	171	31	are	be	AUX
easat-3328	171	32	business	business	NOUN
easat-3328	171	33	continuity	continuity	NOUN
easat-3328	171	34	,	,	PUNCT
easat-3328	171	35	which	which	PRON
easat-3328	171	36	is	be	AUX
easat-3328	171	37	8405	8405	NUM
easat-3328	171	38	words	word	NOUN
easat-3328	171	39	,	,	PUNCT
easat-3328	171	40	information	information	NOUN
easat-3328	171	41	security	security	NOUN
easat-3328	171	42	as	as	ADV
easat-3328	171	43	many	many	ADJ
easat-3328	171	44	as	as	ADP
easat-3328	171	45	2741	2741	NUM
easat-3328	171	46	words	word	NOUN
easat-3328	171	47	,	,	PUNCT
easat-3328	171	48	cyber	cyber	ADJ
easat-3328	171	49	security	security	NOUN
easat-3328	171	50	as	as	ADV
easat-3328	171	51	many	many	ADJ
easat-3328	171	52	as	as	ADP
easat-3328	171	53	2107	2107	NUM
easat-3328	171	54	words	word	NOUN
easat-3328	171	55	,	,	PUNCT
easat-3328	171	56	disaster	disaster	NOUN
easat-3328	171	57	recovery	recovery	NOUN
easat-3328	171	58	as	as	ADV
easat-3328	171	59	many	many	ADJ
easat-3328	171	60	as	as	ADP
easat-3328	171	61	1572	1572	NUM
easat-3328	171	62	words	word	NOUN
easat-3328	171	63	,	,	PUNCT
easat-3328	171	64	security	security	NOUN
easat-3328	171	65	management	management	NOUN
easat-3328	171	66	as	as	ADV
easat-3328	171	67	many	many	ADJ
easat-3328	171	68	as	as	ADP
easat-3328	171	69	1110	1110	NUM
easat-3328	171	70	words	word	NOUN
easat-3328	171	71	,	,	PUNCT
easat-3328	171	72	cybersecurity	cybersecurity	NOUN
easat-3328	171	73	as	as	ADV
easat-3328	171	74	many	many	ADJ
easat-3328	171	75	as	as	ADP
easat-3328	171	76	1084	1084	NUM
easat-3328	171	77	words	word	NOUN
easat-3328	171	78	,	,	PUNCT
easat-3328	171	79	cyber	cyber	ADJ
easat-3328	171	80	risk	risk	NOUN
easat-3328	171	81	as	as	ADV
easat-3328	171	82	many	many	ADJ
easat-3328	171	83	as	as	ADP
easat-3328	171	84	422	422	NUM
easat-3328	171	85	words	word	NOUN
easat-3328	171	86	,	,	PUNCT
easat-3328	171	87	system	system	NOUN
easat-3328	171	88	security	security	NOUN
easat-3328	171	89	as	as	ADV
easat-3328	171	90	many	many	ADJ
easat-3328	171	91	as	as	ADP
easat-3328	171	92	281	281	NUM
easat-3328	171	93	words	word	NOUN
easat-3328	171	94	,	,	PUNCT
easat-3328	171	95	phishing	phishe	VERB
easat-3328	171	96	as	as	ADV
easat-3328	171	97	many	many	ADJ
easat-3328	171	98	as	as	ADP
easat-3328	171	99	217	217	NUM
easat-3328	171	100	words	word	NOUN
easat-3328	171	101	,	,	PUNCT
easat-3328	171	102	security	security	NOUN
easat-3328	171	103	monitoring	monitoring	NOUN
easat-3328	171	104	as	as	ADV
easat-3328	171	105	many	many	ADJ
easat-3328	171	106	as	as	ADP
easat-3328	171	107	208	208	NUM
easat-3328	171	108	words	word	NOUN
easat-3328	171	109	,	,	PUNCT
easat-3328	171	110	network	network	NOUN
easat-3328	171	111	security	security	NOUN
easat-3328	171	112	as	as	ADV
easat-3328	171	113	many	many	ADJ
easat-3328	171	114	as	as	ADP
easat-3328	171	115	199	199	NUM
easat-3328	171	116	words	word	NOUN
easat-3328	171	117	,	,	PUNCT
easat-3328	171	118	cyber	cyber	NOUN
easat-3328	171	119	attack	attack	NOUN
easat-3328	171	120	as	as	ADV
easat-3328	171	121	many	many	ADJ
easat-3328	171	122	as	as	ADP
easat-3328	171	123	195	195	NUM
easat-3328	171	124	words	word	NOUN
easat-3328	171	125	,	,	PUNCT
easat-3328	171	126	information	information	NOUN
easat-3328	171	127	technology	technology	NOUN
easat-3328	171	128	security	security	NOUN
easat-3328	171	129	as	as	ADV
easat-3328	171	130	many	many	ADJ
easat-3328	171	131	as	as	ADP
easat-3328	171	132	188	188	NUM
easat-3328	171	133	words	word	NOUN
easat-3328	171	134	,	,	PUNCT
easat-3328	171	135	authentication	authentication	NOUN
easat-3328	171	136	as	as	ADV
easat-3328	171	137	many	many	ADJ
easat-3328	171	138	as	as	ADP
easat-3328	171	139	181	181	NUM
easat-3328	171	140	words	word	NOUN
easat-3328	171	141	,	,	PUNCT
easat-3328	171	142	malware	malware	NOUN
easat-3328	171	143	as	as	ADV
easat-3328	171	144	many	many	ADJ
easat-3328	171	145	as	as	ADP
easat-3328	171	146	175	175	NUM
easat-3328	171	147	words	word	NOUN
easat-3328	171	148	,	,	PUNCT
easat-3328	171	149	confidential	confidential	ADJ
easat-3328	171	150	data	datum	NOUN
easat-3328	171	151	as	as	ADV
easat-3328	171	152	many	many	ADJ
easat-3328	171	153	as	as	ADP
easat-3328	171	154	173	173	NUM
easat-3328	171	155	words	word	NOUN
easat-3328	171	156	,	,	PUNCT
easat-3328	171	157	hacker	hacker	NOUN
easat-3328	171	158	as	as	ADV
easat-3328	171	159	many	many	ADJ
easat-3328	171	160	as	as	ADP
easat-3328	171	161	157	157	NUM
easat-3328	171	162	words	word	NOUN
easat-3328	171	163	,	,	PUNCT
easat-3328	171	164	data	datum	NOUN
easat-3328	171	165	confidentiality	confidentiality	NOUN
easat-3328	171	166	as	as	ADV
easat-3328	171	167	many	many	ADJ
easat-3328	171	168	as	as	ADP
easat-3328	171	169	133	133	NUM
easat-3328	171	170	,	,	PUNCT
easat-3328	171	171	hacking	hack	VERB
easat-3328	171	172	as	as	ADV
easat-3328	171	173	many	many	ADJ
easat-3328	171	174	as	as	ADP
easat-3328	171	175	125	125	NUM
easat-3328	171	176	words	word	NOUN
easat-3328	171	177	,	,	PUNCT
easat-3328	171	178	confidentiality	confidentiality	NOUN
easat-3328	171	179	of	of	ADP
easat-3328	171	180	data	datum	NOUN
easat-3328	171	181	as	as	ADV
easat-3328	171	182	many	many	ADJ
easat-3328	171	183	as	as	ADP
easat-3328	171	184	124	124	NUM
easat-3328	171	185	words	word	NOUN
easat-3328	171	186	,	,	PUNCT
easat-3328	171	187	access	access	NOUN
easat-3328	171	188	control	control	NOUN
easat-3328	171	189	as	as	ADV
easat-3328	171	190	many	many	ADJ
easat-3328	171	191	as	as	ADP
easat-3328	171	192	107	107	NUM
easat-3328	171	193	words	word	NOUN
easat-3328	171	194	,	,	PUNCT
easat-3328	171	195	security	security	NOUN
easat-3328	171	196	incident	incident	NOUN
easat-3328	171	197	as	as	ADV
easat-3328	171	198	many	many	ADJ
easat-3328	171	199	as	as	ADP
easat-3328	171	200	101	101	NUM
easat-3328	171	201	words	word	NOUN
easat-3328	171	202	,	,	PUNCT
easat-3328	171	203	cyber	cyber	ADJ
easat-3328	171	204	threat	threat	NOUN
easat-3328	171	205	and	and	CCONJ
easat-3328	171	206	encryption	encryption	NOUN
easat-3328	171	207	as	as	ADV
easat-3328	171	208	many	many	ADJ
easat-3328	171	209	as	as	ADP
easat-3328	171	210	95	95	NUM
easat-3328	171	211	words	word	NOUN
easat-3328	171	212	,	,	PUNCT
easat-3328	171	213	cyber	cyber	NOUN
easat-3328	171	214	incident	incident	NOUN
easat-3328	171	215	as	as	ADV
easat-3328	171	216	many	many	ADJ
easat-3328	171	217	as	as	ADP
easat-3328	171	218	93	93	NUM
easat-3328	171	219	words	word	NOUN
easat-3328	171	220	,	,	PUNCT
easat-3328	171	221	ransomware	ransomware	NOUN
easat-3328	171	222	as	as	ADV
easat-3328	171	223	many	many	ADJ
easat-3328	171	224	as	as	ADP
easat-3328	171	225	87	87	NUM
easat-3328	171	226	words	word	NOUN
easat-3328	171	227	,	,	PUNCT
easat-3328	171	228	social	social	ADJ
easat-3328	171	229	engineering	engineering	NOUN
easat-3328	171	230	as	as	ADV
easat-3328	171	231	many	many	ADJ
easat-3328	171	232	as	as	ADP
easat-3328	171	233	73	73	NUM
easat-3328	171	234	words	word	NOUN
easat-3328	171	235	,	,	PUNCT
easat-3328	171	236	intrusion	intrusion	NOUN
easat-3328	171	237	as	as	ADV
easat-3328	171	238	many	many	ADJ
easat-3328	171	239	as	as	ADP
easat-3328	171	240	58	58	NUM
easat-3328	171	241	words	word	NOUN
easat-3328	171	242	,	,	PUNCT
easat-3328	171	243	unauthorized	unauthorized	ADJ
easat-3328	171	244	access	access	NOUN
easat-3328	171	245	as	as	ADV
easat-3328	171	246	many	many	ADJ
easat-3328	171	247	as	as	ADP
easat-3328	171	248	32	32	NUM
easat-3328	171	249	words	word	NOUN
easat-3328	171	250	,	,	PUNCT
easat-3328	171	251	cyber	cyber	NOUN
easat-3328	171	252	-	-	PUNCT
easat-3328	171	253	based	base	VERB
easat-3328	171	254	attack	attack	NOUN
easat-3328	171	255	as	as	ADV
easat-3328	171	256	many	many	ADJ
easat-3328	171	257	as	as	ADP
easat-3328	171	258	31	31	NUM
easat-3328	171	259	words	word	NOUN
easat-3328	171	260	,	,	PUNCT
easat-3328	171	261	computer	computer	NOUN
easat-3328	171	262	security	security	NOUN
easat-3328	171	263	as	as	ADV
easat-3328	171	264	many	many	ADJ
easat-3328	171	265	as	as	ADP
easat-3328	171	266	27	27	NUM
easat-3328	171	267	words	word	NOUN
easat-3328	171	268	,	,	PUNCT
easat-3328	171	269	denial	denial	NOUN
easat-3328	171	270	of	of	ADP
easat-3328	171	271	service	service	NOUN
easat-3328	171	272	as	as	ADV
easat-3328	171	273	many	many	ADJ
easat-3328	171	274	as	as	ADP
easat-3328	171	275	26	26	NUM
easat-3328	171	276	words	word	NOUN
easat-3328	171	277	,	,	PUNCT
easat-3328	171	278	security	security	NOUN
easat-3328	171	279	breach	breach	NOUN
easat-3328	171	280	as	as	ADV
easat-3328	171	281	many	many	ADJ
easat-3328	171	282	as	as	ADP
easat-3328	171	283	24	24	NUM
easat-3328	171	284	words	word	NOUN
easat-3328	171	285	,	,	PUNCT
easat-3328	171	286	data	datum	NOUN
easat-3328	171	287	theft	theft	NOUN
easat-3328	171	288	as	as	ADV
easat-3328	171	289	many	many	ADJ
easat-3328	171	290	as	as	ADP
easat-3328	171	291	20	20	NUM
easat-3328	171	292	words	word	NOUN
easat-3328	171	293	,	,	PUNCT
easat-3328	171	294	data	datum	NOUN
easat-3328	171	295	breach	breach	VERB
easat-3328	171	296	as	as	ADV
easat-3328	171	297	many	many	ADJ
easat-3328	171	298	as	as	ADP
easat-3328	171	299	17	17	NUM
easat-3328	171	300	words	word	NOUN
easat-3328	171	301	,	,	PUNCT
easat-3328	171	302	cyber	cyber	NOUN
easat-3328	171	303	fraud	fraud	NOUN
easat-3328	171	304	as	as	ADV
easat-3328	171	305	many	many	ADJ
easat-3328	171	306	as	as	ADP
easat-3328	171	307	15	15	NUM
easat-3328	171	308	words	word	NOUN
easat-3328	171	309	,	,	PUNCT
easat-3328	171	310	infosec	infosec	ADJ
easat-3328	171	311	as	as	ADV
easat-3328	171	312	many	many	ADJ
easat-3328	171	313	as	as	ADP
easat-3328	171	314	14	14	NUM
easat-3328	171	315	words	word	NOUN
easat-3328	171	316	,	,	PUNCT
easat-3328	171	317	cyber	cyber	NOUN
easat-3328	171	318	insurance	insurance	NOUN
easat-3328	171	319	as	as	ADV
easat-3328	171	320	many	many	ADJ
easat-3328	171	321	as	as	ADP
easat-3328	171	322	9	9	NUM
easat-3328	171	323	words	word	NOUN
easat-3328	171	324	,	,	PUNCT
easat-3328	171	325	espionage	espionage	NOUN
easat-3328	171	326	and	and	CCONJ
easat-3328	171	327	computer	computer	NOUN
easat-3328	171	328	virus	virus	NOUN
easat-3328	171	329	as	as	ADV
easat-3328	171	330	many	many	ADJ
easat-3328	171	331	as	as	ADP
easat-3328	171	332	5	5	NUM
easat-3328	171	333	,	,	PUNCT
easat-3328	171	334	security	security	NOUN
easat-3328	171	335	measure	measure	NOUN
easat-3328	171	336	as	as	ADV
easat-3328	171	337	many	many	ADJ
easat-3328	171	338	as	as	ADP
easat-3328	171	339	4	4	NUM
easat-3328	171	340	words	word	NOUN
easat-3328	171	341	,	,	PUNCT
easat-3328	171	342	corruption	corruption	NOUN
easat-3328	171	343	of	of	ADP
easat-3328	171	344	data	datum	NOUN
easat-3328	171	345	as	as	ADV
easat-3328	171	346	many	many	ADJ
easat-3328	171	347	as	as	ADP
easat-3328	171	348	2	2	NUM
easat-3328	171	349	words	word	NOUN
easat-3328	171	350	.	.	PUNCT
easat-3328	172	1	at	at	ADP
easat-3328	172	2	the	the	DET
easat-3328	172	3	same	same	ADJ
easat-3328	172	4	time	time	NOUN
easat-3328	172	5	,	,	PUNCT
easat-3328	172	6	keywords	keyword	NOUN
easat-3328	172	7	such	such	ADJ
easat-3328	172	8	as	as	ADP
easat-3328	172	9	computer	computer	NOUN
easat-3328	172	10	attack	attack	NOUN
easat-3328	172	11	,	,	PUNCT
easat-3328	172	12	computer	computer	NOUN
easat-3328	172	13	intrusion	intrusion	NOUN
easat-3328	172	14	,	,	PUNCT
easat-3328	172	15	computer	computer	NOUN
easat-3328	172	16	system	system	NOUN
easat-3328	172	17	security	security	NOUN
easat-3328	172	18	,	,	PUNCT
easat-3328	172	19	computer	computer	NOUN
easat-3328	172	20	break	break	NOUN
easat-3328	172	21	-	-	PUNCT
easat-3328	172	22	in	in	NOUN
easat-3328	172	23	,	,	PUNCT
easat-3328	172	24	crimeware	crimeware	NOUN
easat-3328	172	25	,	,	PUNCT
easat-3328	172	26	computer	computer	NOUN
easat-3328	172	27	breach	breach	NOUN
easat-3328	172	28	,	,	PUNCT
easat-3328	172	29	cyber	cyber	NOUN
easat-3328	172	30	-	-	PUNCT
easat-3328	172	31	terrorist	terrorist	NOUN
easat-3328	172	32	,	,	PUNCT
easat-3328	172	33	cyber	cyber	NOUN
easat-3328	172	34	-	-	PUNCT
easat-3328	172	35	threat	threat	NOUN
easat-3328	172	36	,	,	PUNCT
easat-3328	172	37	cyberterrorist	cyberterrorist	NOUN
easat-3328	172	38	,	,	PUNCT
easat-3328	172	39	cyber	cyber	NOUN
easat-3328	172	40	-	-	PUNCT
easat-3328	172	41	security	security	NOUN
easat-3328	172	42	,	,	PUNCT
easat-3328	172	43	cyber	cyber	NOUN
easat-3328	172	44	-	-	PUNCT
easat-3328	172	45	risk	risk	NOUN
easat-3328	172	46	,	,	PUNCT
easat-3328	172	47	cyber	cyber	NOUN
easat-3328	172	48	-	-	PUNCT
easat-3328	172	49	insurance	insurance	NOUN
easat-3328	172	50	,	,	PUNCT
easat-3328	172	51	cyber	cyber	NOUN
easat-3328	172	52	-	-	PUNCT
easat-3328	172	53	incident	incident	NOUN
easat-3328	172	54	data	datum	NOUN
easat-3328	172	55	corruption	corruption	NOUN
easat-3328	172	56	,	,	PUNCT
easat-3328	172	57	information	information	NOUN
easat-3328	172	58	technology	technology	NOUN
easat-3328	172	59	attack	attack	NOUN
easat-3328	172	60	,	,	PUNCT
easat-3328	172	61	keylogger	keylogger	NOUN
easat-3328	172	62	,	,	PUNCT
easat-3328	172	63	network	network	NOUN
easat-3328	172	64	break	break	NOUN
easat-3328	172	65	-	-	PUNCT
easat-3328	172	66	in	in	NOUN
easat-3328	172	67	,	,	PUNCT
easat-3328	172	68	cyber	cyber	NOUN
easat-3328	172	69	-	-	PUNCT
easat-3328	172	70	attack	attack	NOUN
easat-3328	172	71	,	,	PUNCT
easat-3328	172	72	cyber	cyber	NOUN
easat-3328	172	73	-	-	PUNCT
easat-3328	172	74	fraud	fraud	NOUN
easat-3328	172	75	,	,	PUNCT
easat-3328	172	76	and	and	CCONJ
easat-3328	172	77	security	security	NOUN
easat-3328	172	78	expenditure	expenditure	NOUN
easat-3328	172	79	are	be	AUX
easat-3328	172	80	0	0	NUM
easat-3328	172	81	words	word	NOUN
easat-3328	172	82	.	.	PUNCT
easat-3328	173	1	according	accord	VERB
easat-3328	173	2	on	on	ADP
easat-3328	173	3	the	the	DET
easat-3328	173	4	outcome	outcome	NOUN
easat-3328	173	5	of	of	ADP
easat-3328	173	6	the	the	DET
easat-3328	173	7	data	datum	NOUN
easat-3328	173	8	displayed	display	VERB
easat-3328	173	9	in	in	ADP
easat-3328	173	10	table	table	NOUN
easat-3328	173	11	2	2	NUM
easat-3328	173	12	and	and	CCONJ
easat-3328	173	13	table	table	NOUN
easat-3328	173	14	3	3	NUM
easat-3328	173	15	,	,	PUNCT
easat-3328	173	16	the	the	DET
easat-3328	173	17	lncysec	lncysec	ADJ
easat-3328	173	18	variable	variable	ADJ
easat-3328	173	19	6095	6095	NUM
easat-3328	173	20	edelweiss	edelweiss	PROPN
easat-3328	173	21	applied	apply	VERB
easat-3328	173	22	science	science	NOUN
easat-3328	173	23	and	and	CCONJ
easat-3328	173	24	technology	technology	NOUN
easat-3328	173	25	issn	issn	PROPN
easat-3328	173	26	:	:	PUNCT
easat-3328	173	27	2576	2576	NUM
easat-3328	173	28	-	-	SYM
easat-3328	173	29	8484	8484	NUM
easat-3328	173	30	vol	vol	NOUN
easat-3328	173	31	.	.	PROPN
easat-3328	174	1	8	8	NUM
easat-3328	174	2	,	,	PUNCT
easat-3328	174	3	no	no	INTJ
easat-3328	174	4	.	.	NOUN
easat-3328	175	1	6	6	NUM
easat-3328	175	2	:	:	SYM
easat-3328	175	3	6090	6090	NUM
easat-3328	175	4	-	-	SYM
easat-3328	175	5	6104	6104	NUM
easat-3328	175	6	,	,	PUNCT
easat-3328	175	7	2024	2024	NUM
easat-3328	175	8	doi	doi	NOUN
easat-3328	175	9	:	:	PUNCT
easat-3328	175	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	175	11	©	©	ADP
easat-3328	175	12	2024	2024	NUM
easat-3328	175	13	by	by	ADP
easat-3328	175	14	the	the	DET
easat-3328	175	15	authors	author	NOUN
easat-3328	175	16	;	;	PUNCT
easat-3328	175	17	licensee	licensee	PROPN
easat-3328	175	18	learning	learning	PROPN
easat-3328	175	19	gate	gate	PROPN
easat-3328	175	20	obtained	obtain	VERB
easat-3328	175	21	an	an	DET
easat-3328	175	22	average	average	ADJ
easat-3328	175	23	value	value	NOUN
easat-3328	175	24	(	(	PUNCT
easat-3328	175	25	mean	mean	ADJ
easat-3328	175	26	)	)	PUNCT
easat-3328	175	27	before	before	ADP
easat-3328	175	28	using	use	VERB
easat-3328	175	29	the	the	DET
easat-3328	175	30	natural	natural	ADJ
easat-3328	175	31	logarithm	logarithm	NOUN
easat-3328	175	32	of	of	ADP
easat-3328	175	33	24.1127907	24.1127907	NUM
easat-3328	175	34	,	,	PUNCT
easat-3328	175	35	while	while	SCONJ
easat-3328	175	36	after	after	ADP
easat-3328	175	37	using	use	VERB
easat-3328	175	38	the	the	DET
easat-3328	175	39	natural	natural	ADJ
easat-3328	175	40	logarithm	logarithm	NOUN
easat-3328	175	41	it	it	PRON
easat-3328	175	42	was	be	AUX
easat-3328	175	43	2.55641	2.55641	NUM
easat-3328	175	44	.	.	PUNCT
easat-3328	176	1	the	the	DET
easat-3328	176	2	standard	standard	ADJ
easat-3328	176	3	deviation	deviation	NOUN
easat-3328	176	4	before	before	ADP
easat-3328	176	5	using	use	VERB
easat-3328	176	6	the	the	DET
easat-3328	176	7	natural	natural	ADJ
easat-3328	176	8	logarithm	logarithm	NOUN
easat-3328	176	9	was	be	AUX
easat-3328	176	10	32.35304484	32.35304484	NUM
easat-3328	176	11	,	,	PUNCT
easat-3328	176	12	while	while	SCONJ
easat-3328	176	13	after	after	ADP
easat-3328	176	14	using	use	VERB
easat-3328	176	15	the	the	DET
easat-3328	176	16	natural	natural	ADJ
easat-3328	176	17	logarithm	logarithm	NOUN
easat-3328	176	18	it	it	PRON
easat-3328	176	19	was	be	AUX
easat-3328	176	20	1.113222	1.113222	NUM
easat-3328	176	21	.	.	PUNCT
easat-3328	177	1	at	at	ADP
easat-3328	177	2	the	the	DET
easat-3328	177	3	same	same	ADJ
easat-3328	177	4	time	time	NOUN
easat-3328	177	5	,	,	PUNCT
easat-3328	177	6	the	the	DET
easat-3328	177	7	median	median	ADJ
easat-3328	177	8	value	value	NOUN
easat-3328	177	9	before	before	ADP
easat-3328	177	10	using	use	VERB
easat-3328	177	11	the	the	DET
easat-3328	177	12	natural	natural	ADJ
easat-3328	177	13	logarithm	logarithm	NOUN
easat-3328	177	14	was	be	AUX
easat-3328	177	15	12.5	12.5	NUM
easat-3328	177	16	,	,	PUNCT
easat-3328	177	17	while	while	SCONJ
easat-3328	177	18	after	after	ADP
easat-3328	177	19	using	use	VERB
easat-3328	177	20	the	the	DET
easat-3328	177	21	natural	natural	ADJ
easat-3328	177	22	logarithm	logarithm	NOUN
easat-3328	177	23	,	,	PUNCT
easat-3328	177	24	it	it	PRON
easat-3328	177	25	was	be	AUX
easat-3328	177	26	2.524928	2.524928	NUM
easat-3328	177	27	.	.	PUNCT
easat-3328	178	1	the	the	DET
easat-3328	178	2	minimum	minimum	ADJ
easat-3328	178	3	value	value	NOUN
easat-3328	178	4	for	for	ADP
easat-3328	178	5	this	this	DET
easat-3328	178	6	variable	variable	NOUN
easat-3328	178	7	before	before	ADP
easat-3328	178	8	using	use	VERB
easat-3328	178	9	the	the	DET
easat-3328	178	10	natural	natural	ADJ
easat-3328	178	11	logarithm	logarithm	NOUN
easat-3328	178	12	is	be	AUX
easat-3328	178	13	2	2	NUM
easat-3328	178	14	,	,	PUNCT
easat-3328	178	15	while	while	SCONJ
easat-3328	178	16	after	after	ADP
easat-3328	178	17	using	use	VERB
easat-3328	178	18	the	the	DET
easat-3328	178	19	natural	natural	ADJ
easat-3328	178	20	logarithm	logarithm	NOUN
easat-3328	178	21	,	,	PUNCT
easat-3328	178	22	it	it	PRON
easat-3328	178	23	is	be	AUX
easat-3328	178	24	.6931472	.6931472	PROPN
easat-3328	178	25	.	.	PUNCT
easat-3328	179	1	moreover	moreover	ADV
easat-3328	179	2	,	,	PUNCT
easat-3328	179	3	the	the	DET
easat-3328	179	4	maximum	maximum	ADJ
easat-3328	179	5	value	value	NOUN
easat-3328	179	6	before	before	ADP
easat-3328	179	7	using	use	VERB
easat-3328	179	8	the	the	DET
easat-3328	179	9	natural	natural	ADJ
easat-3328	179	10	logarithm	logarithm	NOUN
easat-3328	179	11	is	be	AUX
easat-3328	179	12	282	282	NUM
easat-3328	179	13	;	;	PUNCT
easat-3328	179	14	after	after	ADP
easat-3328	179	15	using	use	VERB
easat-3328	179	16	the	the	DET
easat-3328	179	17	natural	natural	ADJ
easat-3328	179	18	logarithm	logarithm	NOUN
easat-3328	179	19	,	,	PUNCT
easat-3328	179	20	it	it	PRON
easat-3328	179	21	is	be	AUX
easat-3328	179	22	5.641907	5.641907	NUM
easat-3328	179	23	.	.	PUNCT
easat-3328	180	1	table	table	NOUN
easat-3328	180	2	2.a	2.a	NUM
easat-3328	180	3	descriptive	descriptive	ADJ
easat-3328	180	4	statistics	statistic	NOUN
easat-3328	180	5	.	.	PUNCT
easat-3328	181	1	variable	variable	ADJ
easat-3328	181	2	obs	obs	PROPN
easat-3328	181	3	.	.	PUNCT
easat-3328	182	1	mean	mean	VERB
easat-3328	182	2	std	std	PROPN
easat-3328	182	3	.	.	PROPN
easat-3328	183	1	dev	dev	PROPN
easat-3328	183	2	.	.	PUNCT
easat-3328	184	1	median	median	PROPN
easat-3328	184	2	min	min	PROPN
easat-3328	184	3	.	.	PROPN
easat-3328	184	4	max	max	PROPN
easat-3328	184	5	.	.	PROPN
easat-3328	185	1	lnfee	lnfee	PROPN
easat-3328	185	2	860	860	NUM
easat-3328	185	3	20.88107	20.88107	NUM
easat-3328	185	4	1.218101	1.218101	NUM
easat-3328	185	5	20.8094	20.8094	NUM
easat-3328	185	6	18.42068	18.42068	NUM
easat-3328	185	7	25.51076	25.51076	NUM
easat-3328	185	8	lncysec	lncysec	NOUN
easat-3328	185	9	860	860	NUM
easat-3328	185	10	2.55641	2.55641	NUM
easat-3328	185	11	1.113222	1.113222	NUM
easat-3328	185	12	2.524928	2.524928	NUM
easat-3328	185	13	0.6931472	0.6931472	NUM
easat-3328	185	14	5.641907	5.641907	NUM
easat-3328	185	15	lnta	lnta	NOUN
easat-3328	185	16	860	860	NUM
easat-3328	185	17	29.89419	29.89419	NUM
easat-3328	185	18	1.891664	1.891664	NUM
easat-3328	185	19	29.6805	29.6805	NUM
easat-3328	185	20	24.15394	24.15394	NUM
easat-3328	185	21	35.31545	35.31545	NUM
easat-3328	185	22	lev	lev	NOUN
easat-3328	185	23	860	860	NUM
easat-3328	185	24	0.5775537	0.5775537	NUM
easat-3328	185	25	0.3241551	0.3241551	NUM
easat-3328	185	26	0.5636302	0.5636302	NUM
easat-3328	185	27	0.0274889	0.0274889	NUM
easat-3328	185	28	2.471253	2.471253	NUM
easat-3328	185	29	roa	roa	NOUN
easat-3328	185	30	860	860	NUM
easat-3328	185	31	0.0234799	0.0234799	NUM
easat-3328	185	32	0.1114129	0.1114129	NUM
easat-3328	185	33	0.019017	0.019017	NUM
easat-3328	185	34	-0.9488978	-0.9488978	NOUN
easat-3328	185	35	0.5993045	0.5993045	NUM
easat-3328	185	36	salegrw	salegrw	ADJ
easat-3328	185	37	860	860	NUM
easat-3328	185	38	0.1293344	0.1293344	NUM
easat-3328	185	39	0.5966194	0.5966194	NUM
easat-3328	185	40	0.049193	0.049193	NUM
easat-3328	185	41	-0.9155377	-0.9155377	NOUN
easat-3328	186	1	6.189807	6.189807	NUM
easat-3328	186	2	foreign	foreign	ADJ
easat-3328	186	3	860	860	NUM
easat-3328	186	4	0.1139535	0.1139535	NUM
easat-3328	186	5	0.3179397	0.3179397	NUM
easat-3328	186	6	0	0	NUM
easat-3328	186	7	0	0	NUM
easat-3328	186	8	1	1	NUM
easat-3328	186	9	ma	ma	PROPN
easat-3328	186	10	860	860	NUM
easat-3328	186	11	0.0104651	0.0104651	NUM
easat-3328	186	12	0.1018217	0.1018217	NUM
easat-3328	186	13	0	0	NUM
easat-3328	186	14	0	0	NUM
easat-3328	186	15	1	1	NUM
easat-3328	186	16	loss	loss	NOUN
easat-3328	186	17	860	860	NUM
easat-3328	186	18	0.1930233	0.1930233	NUM
easat-3328	186	19	0.3949008	0.3949008	NUM
easat-3328	186	20	0	0	NUM
easat-3328	186	21	0	0	NUM
easat-3328	186	22	1	1	NUM
easat-3328	186	23	gco	gco	NOUN
easat-3328	186	24	860	860	NUM
easat-3328	186	25	0.1976744	0.1976744	NUM
easat-3328	186	26	0.3984769	0.3984769	NUM
easat-3328	186	27	0	0	NUM
easat-3328	186	28	0	0	NUM
easat-3328	186	29	1	1	NUM
easat-3328	186	30	big4	big4	NOUN
easat-3328	186	31	860	860	NUM
easat-3328	186	32	0.4837209	0.4837209	NUM
easat-3328	186	33	0.5000257	0.5000257	NUM
easat-3328	186	34	0	0	NUM
easat-3328	186	35	0	0	NUM
easat-3328	186	36	1	1	NUM
easat-3328	186	37	initial	initial	ADJ
easat-3328	186	38	860	860	NUM
easat-3328	186	39	0.2232558	0.2232558	NUM
easat-3328	186	40	0.4166708	0.4166708	NUM
easat-3328	186	41	0	0	NUM
easat-3328	186	42	0	0	NUM
easat-3328	186	43	1	1	NUM
easat-3328	186	44	description	description	NOUN
easat-3328	186	45	:	:	PUNCT
easat-3328	186	46	lnfee	lnfee	NOUN
easat-3328	186	47	=	=	SYM
easat-3328	186	48	audit	audit	NOUN
easat-3328	186	49	fee	fee	NOUN
easat-3328	186	50	lncysec	lncysec	NOUN
easat-3328	186	51	=	=	PUNCT
easat-3328	186	52	the	the	DET
easat-3328	186	53	natural	natural	ADJ
easat-3328	186	54	logarithm	logarithm	NOUN
easat-3328	186	55	of	of	ADP
easat-3328	186	56	the	the	DET
easat-3328	186	57	total	total	ADJ
easat-3328	186	58	number	number	NOUN
easat-3328	186	59	of	of	ADP
easat-3328	186	60	words	word	NOUN
easat-3328	186	61	of	of	ADP
easat-3328	186	62	cybersecurity	cybersecurity	NOUN
easat-3328	186	63	risk	risk	NOUN
easat-3328	186	64	disclosure	disclosure	NOUN
easat-3328	186	65	lnta	lnta	NOUN
easat-3328	186	66	=	=	PUNCT
easat-3328	186	67	the	the	DET
easat-3328	186	68	natural	natural	ADJ
easat-3328	186	69	logarithm	logarithm	NOUN
easat-3328	186	70	of	of	ADP
easat-3328	186	71	total	total	ADJ
easat-3328	186	72	assets	asset	NOUN
easat-3328	186	73	lev	lev	NOUN
easat-3328	186	74	=	=	PUNCT
easat-3328	186	75	leverage	leverage	NOUN
easat-3328	186	76	roa	roa	NOUN
easat-3328	186	77	=	=	PUNCT
easat-3328	186	78	return	return	NOUN
easat-3328	186	79	on	on	ADP
easat-3328	186	80	assets	asset	NOUN
easat-3328	186	81	salegrw	salegrw	ADJ
easat-3328	186	82	=	=	SYM
easat-3328	186	83	one	one	NUM
easat-3328	186	84	-	-	PUNCT
easat-3328	186	85	year	year	NOUN
easat-3328	186	86	sales	sale	NOUN
easat-3328	186	87	growth	growth	NOUN
easat-3328	186	88	foreign	foreign	NOUN
easat-3328	186	89	=	=	PUNCT
easat-3328	186	90	a	a	DET
easat-3328	186	91	value	value	NOUN
easat-3328	186	92	of	of	ADP
easat-3328	186	93	1	1	NUM
easat-3328	186	94	is	be	AUX
easat-3328	186	95	given	give	VERB
easat-3328	186	96	if	if	SCONJ
easat-3328	186	97	the	the	DET
easat-3328	186	98	company	company	NOUN
easat-3328	186	99	has	have	VERB
easat-3328	186	100	operations	operation	NOUN
easat-3328	186	101	abroad	abroad	ADV
easat-3328	186	102	,	,	PUNCT
easat-3328	186	103	a	a	DET
easat-3328	186	104	value	value	NOUN
easat-3328	186	105	of	of	ADP
easat-3328	186	106	0	0	NUM
easat-3328	186	107	is	be	AUX
easat-3328	186	108	given	give	VERB
easat-3328	186	109	if	if	SCONJ
easat-3328	186	110	it	it	PRON
easat-3328	186	111	does	do	VERB
easat-3328	186	112	not	not	PART
easat-3328	186	113	.	.	PUNCT
easat-3328	187	1	ma	ma	PROPN
easat-3328	187	2	=	=	PUNCT
easat-3328	188	1	a	a	DET
easat-3328	188	2	value	value	NOUN
easat-3328	188	3	of	of	ADP
easat-3328	188	4	1	1	NUM
easat-3328	188	5	is	be	AUX
easat-3328	188	6	given	give	VERB
easat-3328	188	7	if	if	SCONJ
easat-3328	188	8	the	the	DET
easat-3328	188	9	company	company	NOUN
easat-3328	188	10	carries	carry	VERB
easat-3328	188	11	out	out	ADP
easat-3328	188	12	a	a	DET
easat-3328	188	13	business	business	NOUN
easat-3328	188	14	merger	merger	NOUN
easat-3328	188	15	,	,	PUNCT
easat-3328	188	16	a	a	DET
easat-3328	188	17	value	value	NOUN
easat-3328	188	18	of	of	ADP
easat-3328	188	19	0	0	NUM
easat-3328	188	20	is	be	AUX
easat-3328	188	21	given	give	VERB
easat-3328	188	22	if	if	SCONJ
easat-3328	188	23	it	it	PRON
easat-3328	188	24	does	do	VERB
easat-3328	188	25	not	not	PART
easat-3328	188	26	.	.	PUNCT
easat-3328	189	1	loss	loss	NOUN
easat-3328	189	2	=	=	PUNCT
easat-3328	189	3	a	a	DET
easat-3328	189	4	value	value	NOUN
easat-3328	189	5	of	of	ADP
easat-3328	189	6	1	1	NUM
easat-3328	189	7	is	be	AUX
easat-3328	189	8	given	give	VERB
easat-3328	189	9	if	if	SCONJ
easat-3328	189	10	the	the	DET
easat-3328	189	11	company	company	NOUN
easat-3328	189	12	's	's	PART
easat-3328	189	13	income	income	NOUN
easat-3328	189	14	statement	statement	NOUN
easat-3328	189	15	reports	report	VERB
easat-3328	189	16	a	a	DET
easat-3328	189	17	net	net	ADJ
easat-3328	189	18	loss	loss	NOUN
easat-3328	189	19	,	,	PUNCT
easat-3328	189	20	and	and	CCONJ
easat-3328	189	21	0	0	NUM
easat-3328	189	22	is	be	AUX
easat-3328	189	23	given	give	VERB
easat-3328	189	24	if	if	SCONJ
easat-3328	189	25	it	it	PRON
easat-3328	189	26	does	do	VERB
easat-3328	189	27	not	not	PART
easat-3328	189	28	.	.	PUNCT
easat-3328	190	1	gco	gco	PROPN
easat-3328	190	2	=	=	PUNCT
easat-3328	191	1	a	a	DET
easat-3328	191	2	value	value	NOUN
easat-3328	191	3	of	of	ADP
easat-3328	191	4	1	1	NUM
easat-3328	191	5	is	be	AUX
easat-3328	191	6	given	give	VERB
easat-3328	191	7	if	if	SCONJ
easat-3328	191	8	the	the	DET
easat-3328	191	9	auditor	auditor	NOUN
easat-3328	191	10	provides	provide	VERB
easat-3328	191	11	a	a	DET
easat-3328	191	12	going	go	VERB
easat-3328	191	13	-	-	PUNCT
easat-3328	191	14	concern	concern	NOUN
easat-3328	191	15	opinion	opinion	NOUN
easat-3328	191	16	on	on	ADP
easat-3328	191	17	the	the	DET
easat-3328	191	18	report	report	NOUN
easat-3328	191	19	of	of	ADP
easat-3328	191	20	year	year	NOUN
easat-3328	191	21	t	t	PROPN
easat-3328	191	22	;	;	PUNCT
easat-3328	191	23	a	a	DET
easat-3328	191	24	value	value	NOUN
easat-3328	191	25	of	of	ADP
easat-3328	191	26	0	0	NUM
easat-3328	191	27	is	be	AUX
easat-3328	191	28	given	give	VERB
easat-3328	191	29	if	if	SCONJ
easat-3328	191	30	not	not	PART
easat-3328	191	31	.	.	PUNCT
easat-3328	192	1	big4	big4	PROPN
easat-3328	192	2	=	=	PUNCT
easat-3328	192	3	a	a	DET
easat-3328	192	4	value	value	NOUN
easat-3328	192	5	of	of	ADP
easat-3328	192	6	1	1	NUM
easat-3328	192	7	is	be	AUX
easat-3328	192	8	given	give	VERB
easat-3328	192	9	if	if	SCONJ
easat-3328	192	10	the	the	DET
easat-3328	192	11	auditor	auditor	NOUN
easat-3328	192	12	used	use	VERB
easat-3328	192	13	is	be	AUX
easat-3328	192	14	from	from	ADP
easat-3328	192	15	the	the	DET
easat-3328	192	16	big	big	ADJ
easat-3328	192	17	4	4	NUM
easat-3328	192	18	,	,	PUNCT
easat-3328	192	19	a	a	DET
easat-3328	192	20	value	value	NOUN
easat-3328	192	21	of	of	ADP
easat-3328	192	22	0	0	NUM
easat-3328	192	23	is	be	AUX
easat-3328	192	24	given	give	VERB
easat-3328	192	25	if	if	SCONJ
easat-3328	192	26	not	not	PART
easat-3328	192	27	.	.	PUNCT
easat-3328	193	1	initial	initial	ADJ
easat-3328	193	2	=	=	PUNCT
easat-3328	193	3	a	a	DET
easat-3328	193	4	value	value	NOUN
easat-3328	193	5	of	of	ADP
easat-3328	193	6	1	1	NUM
easat-3328	193	7	is	be	AUX
easat-3328	193	8	given	give	VERB
easat-3328	193	9	if	if	SCONJ
easat-3328	193	10	the	the	DET
easat-3328	193	11	auditor	auditor	NOUN
easat-3328	193	12	's	's	PART
easat-3328	193	13	tenure	tenure	NOUN
easat-3328	193	14	is	be	AUX
easat-3328	193	15	less	less	ADJ
easat-3328	193	16	than	than	ADP
easat-3328	193	17	or	or	CCONJ
easat-3328	193	18	equal	equal	ADJ
easat-3328	193	19	to	to	ADP
easat-3328	193	20	2	2	NUM
easat-3328	193	21	years	year	NOUN
easat-3328	193	22	;	;	PUNCT
easat-3328	193	23	a	a	DET
easat-3328	193	24	value	value	NOUN
easat-3328	193	25	of	of	ADP
easat-3328	193	26	0	0	NUM
easat-3328	193	27	is	be	AUX
easat-3328	193	28	given	give	VERB
easat-3328	193	29	if	if	SCONJ
easat-3328	193	30	not	not	PART
easat-3328	193	31	.	.	PUNCT
easat-3328	194	1	table	table	NOUN
easat-3328	194	2	3	3	NUM
easat-3328	194	3	.	.	PUNCT
easat-3328	194	4	descriptive	descriptive	ADJ
easat-3328	194	5	statistics	statistic	NOUN
easat-3328	194	6	data	datum	NOUN
easat-3328	194	7	before	before	ADP
easat-3328	194	8	data	datum	NOUN
easat-3328	194	9	transformation	transformation	NOUN
easat-3328	194	10	.	.	PUNCT
easat-3328	195	1	variable	variable	ADJ
easat-3328	195	2	fee	fee	NOUN
easat-3328	195	3	(	(	PUNCT
easat-3328	195	4	rp	rp	NOUN
easat-3328	195	5	)	)	PUNCT
easat-3328	195	6	cysec	cysec	NOUN
easat-3328	195	7	(	(	PUNCT
easat-3328	195	8	word	word	NOUN
easat-3328	195	9	)	)	PUNCT
easat-3328	195	10	ta	ta	PROPN
easat-3328	195	11	(	(	PUNCT
easat-3328	195	12	rupiah	rupiah	PROPN
easat-3328	195	13	)	)	PUNCT
easat-3328	195	14	obs	obs	PROPN
easat-3328	195	15	.	.	PUNCT
easat-3328	196	1	860	860	NUM
easat-3328	196	2	860	860	NUM
easat-3328	196	3	860	860	NUM
easat-3328	196	4	mean	mean	NOUN
easat-3328	196	5	3,145.,868,341	3,145.,868,341	NUM
easat-3328	196	6	24.1127907	24.1127907	NUM
easat-3328	196	7	65,299,432,864,903	65,299,432,864,903	NUM
easat-3328	196	8	sd	sd	NOUN
easat-3328	196	9	.	.	PUNCT
easat-3328	197	1	9,057,763,583	9,057,763,583	NOUN
easat-3328	197	2	32.35304484	32.35304484	NUM
easat-3328	197	3	223,710,093,657,553	223,710,093,657,553	NUM
easat-3328	197	4	median	median	NOUN
easat-3328	197	5	1,090,000,000	1,090,000,000	NUM
easat-3328	198	1	12,5	12,5	NUM
easat-3328	198	2	7,763,818,606,419	7,763,818,606,419	NUM
easat-3328	198	3	min	min	NOUN
easat-3328	198	4	.	.	PROPN
easat-3328	198	5	100,000,000	100,000,000	NUM
easat-3328	198	6	2	2	NUM
easat-3328	198	7	30,897,597,001	30,897,597,001	NUM
easat-3328	198	8	max	max	NOUN
easat-3328	198	9	.	.	PUNCT
easat-3328	199	1	120,000,000,000	120,000,000,000	NUM
easat-3328	199	2	282	282	NUM
easat-3328	199	3	2,174,219,449,000,000	2,174,219,449,000,000	NUM
easat-3328	199	4	6096	6096	NUM
easat-3328	199	5	edelweiss	edelweiss	PROPN
easat-3328	199	6	applied	apply	VERB
easat-3328	199	7	science	science	NOUN
easat-3328	199	8	and	and	CCONJ
easat-3328	199	9	technology	technology	NOUN
easat-3328	199	10	issn	issn	PROPN
easat-3328	199	11	:	:	PUNCT
easat-3328	199	12	2576	2576	NUM
easat-3328	199	13	-	-	SYM
easat-3328	199	14	8484	8484	NUM
easat-3328	199	15	vol	vol	NOUN
easat-3328	199	16	.	.	PROPN
easat-3328	199	17	8	8	NUM
easat-3328	199	18	,	,	PUNCT
easat-3328	199	19	no	no	INTJ
easat-3328	199	20	.	.	NOUN
easat-3328	200	1	6	6	NUM
easat-3328	200	2	:	:	SYM
easat-3328	200	3	6090	6090	NUM
easat-3328	200	4	-	-	SYM
easat-3328	200	5	6104	6104	NUM
easat-3328	200	6	,	,	PUNCT
easat-3328	200	7	2024	2024	NUM
easat-3328	200	8	doi	doi	NOUN
easat-3328	200	9	:	:	PUNCT
easat-3328	200	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	200	11	©	©	ADP
easat-3328	200	12	2024	2024	NUM
easat-3328	200	13	by	by	ADP
easat-3328	200	14	the	the	DET
easat-3328	200	15	authors	author	NOUN
easat-3328	200	16	;	;	PUNCT
easat-3328	200	17	licensee	licensee	PROPN
easat-3328	200	18	learning	learning	NOUN
easat-3328	200	19	gate	gate	NOUN
easat-3328	200	20	4.2	4.2	NUM
easat-3328	200	21	.	.	PUNCT
easat-3328	201	1	result	result	VERB
easat-3328	201	2	4.2.1	4.2.1	NUM
easat-3328	201	3	.	.	PUNCT
easat-3328	202	1	test	test	NOUN
easat-3328	202	2	of	of	ADP
easat-3328	202	3	determination	determination	NOUN
easat-3328	202	4	coefficient	coefficient	VERB
easat-3328	202	5	the	the	DET
easat-3328	202	6	determination	determination	NOUN
easat-3328	202	7	test	test	NOUN
easat-3328	202	8	can	can	AUX
easat-3328	202	9	be	be	AUX
easat-3328	202	10	seen	see	VERB
easat-3328	202	11	in	in	ADP
easat-3328	202	12	table	table	NOUN
easat-3328	202	13	4	4	NUM
easat-3328	202	14	,	,	PUNCT
easat-3328	202	15	with	with	ADP
easat-3328	202	16	an	an	DET
easat-3328	202	17	r	r	NOUN
easat-3328	202	18	-	-	PUNCT
easat-3328	202	19	square	square	ADJ
easat-3328	202	20	(	(	PUNCT
easat-3328	202	21	r2	r2	PROPN
easat-3328	202	22	)	)	PUNCT
easat-3328	202	23	value	value	NOUN
easat-3328	202	24	of	of	ADP
easat-3328	202	25	0.1157	0.1157	NUM
easat-3328	202	26	.	.	PUNCT
easat-3328	203	1	this	this	DET
easat-3328	203	2	value	value	NOUN
easat-3328	203	3	can	can	AUX
easat-3328	203	4	be	be	AUX
easat-3328	203	5	explained	explain	VERB
easat-3328	203	6	by	by	ADP
easat-3328	203	7	the	the	DET
easat-3328	203	8	influence	influence	NOUN
easat-3328	203	9	of	of	ADP
easat-3328	203	10	the	the	DET
easat-3328	203	11	variables	variable	NOUN
easat-3328	203	12	lncysec	lncysec	NOUN
easat-3328	203	13	,	,	PUNCT
easat-3328	203	14	lnta	lnta	NOUN
easat-3328	203	15	,	,	PUNCT
easat-3328	203	16	lev	lev	NOUN
easat-3328	203	17	,	,	PUNCT
easat-3328	203	18	roa	roa	PROPN
easat-3328	203	19	,	,	PUNCT
easat-3328	203	20	salegrw	salegrw	ADJ
easat-3328	203	21	,	,	PUNCT
easat-3328	203	22	foreign	foreign	ADJ
easat-3328	203	23	,	,	PUNCT
easat-3328	203	24	ma	ma	PROPN
easat-3328	203	25	,	,	PUNCT
easat-3328	203	26	loss	loss	NOUN
easat-3328	203	27	,	,	PUNCT
easat-3328	203	28	gco	gco	PROPN
easat-3328	203	29	,	,	PUNCT
easat-3328	203	30	big4	big4	NOUN
easat-3328	203	31	and	and	CCONJ
easat-3328	203	32	initial	initial	ADJ
easat-3328	203	33	on	on	ADP
easat-3328	203	34	audit	audit	NOUN
easat-3328	203	35	fees	fee	NOUN
easat-3328	203	36	(	(	PUNCT
easat-3328	203	37	audit	audit	NOUN
easat-3328	203	38	fee	fee	NOUN
easat-3328	203	39	)	)	PUNCT
easat-3328	203	40	in	in	ADP
easat-3328	203	41	companies	company	NOUN
easat-3328	203	42	listed	list	VERB
easat-3328	203	43	on	on	ADP
easat-3328	203	44	the	the	DET
easat-3328	203	45	idx	idx	NOUN
easat-3328	203	46	is	be	AUX
easat-3328	203	47	0.1157	0.1157	NUM
easat-3328	203	48	or	or	CCONJ
easat-3328	203	49	11.57	11.57	NUM
easat-3328	203	50	%	%	NOUN
easat-3328	203	51	.	.	PUNCT
easat-3328	204	1	thus	thus	ADV
easat-3328	204	2	,	,	PUNCT
easat-3328	204	3	it	it	PRON
easat-3328	204	4	can	can	AUX
easat-3328	204	5	be	be	AUX
easat-3328	204	6	concluded	conclude	VERB
easat-3328	204	7	that	that	SCONJ
easat-3328	204	8	the	the	DET
easat-3328	204	9	ability	ability	NOUN
easat-3328	204	10	of	of	ADP
easat-3328	204	11	the	the	DET
easat-3328	204	12	cybersecurity	cybersecurity	NOUN
easat-3328	204	13	risk	risk	NOUN
easat-3328	204	14	disclosure	disclosure	NOUN
easat-3328	204	15	variable	variable	NOUN
easat-3328	204	16	(	(	PUNCT
easat-3328	204	17	cysec	cysec	NOUN
easat-3328	204	18	)	)	PUNCT
easat-3328	204	19	on	on	ADP
easat-3328	204	20	audit	audit	NOUN
easat-3328	204	21	fees	fee	NOUN
easat-3328	204	22	(	(	PUNCT
easat-3328	204	23	audit	audit	NOUN
easat-3328	204	24	fee	fee	NOUN
easat-3328	204	25	)	)	PUNCT
easat-3328	204	26	with	with	ADP
easat-3328	204	27	lnta	lnta	NOUN
easat-3328	204	28	,	,	PUNCT
easat-3328	204	29	lev	lev	NOUN
easat-3328	204	30	,	,	PUNCT
easat-3328	204	31	roa	roa	PROPN
easat-3328	204	32	,	,	PUNCT
easat-3328	204	33	salegrw	salegrw	ADJ
easat-3328	204	34	,	,	PUNCT
easat-3328	204	35	foreign	foreign	ADJ
easat-3328	204	36	,	,	PUNCT
easat-3328	204	37	ma	ma	PROPN
easat-3328	204	38	,	,	PUNCT
easat-3328	204	39	loss	loss	NOUN
easat-3328	204	40	,	,	PUNCT
easat-3328	204	41	gco	gco	PROPN
easat-3328	204	42	,	,	PUNCT
easat-3328	204	43	big4	big4	NOUN
easat-3328	204	44	and	and	CCONJ
easat-3328	204	45	initial	initial	ADJ
easat-3328	204	46	as	as	SCONJ
easat-3328	204	47	control	control	NOUN
easat-3328	204	48	variables	variable	NOUN
easat-3328	204	49	can	can	AUX
easat-3328	204	50	explain	explain	VERB
easat-3328	204	51	the	the	DET
easat-3328	204	52	audit	audit	NOUN
easat-3328	204	53	fee	fee	NOUN
easat-3328	204	54	variable	variable	NOUN
easat-3328	204	55	(	(	PUNCT
easat-3328	204	56	audit	audit	NOUN
easat-3328	204	57	fee	fee	NOUN
easat-3328	204	58	)	)	PUNCT
easat-3328	204	59	by	by	ADP
easat-3328	204	60	11.57	11.57	NUM
easat-3328	204	61	%	%	NOUN
easat-3328	204	62	while	while	SCONJ
easat-3328	204	63	other	other	ADJ
easat-3328	204	64	factors	factor	NOUN
easat-3328	204	65	influence	influence	VERB
easat-3328	204	66	the	the	DET
easat-3328	204	67	rest	rest	NOUN
easat-3328	204	68	.	.	PUNCT
easat-3328	205	1	table	table	NOUN
easat-3328	205	2	4	4	NUM
easat-3328	205	3	.	.	PUNCT
easat-3328	205	4	results	result	NOUN
easat-3328	205	5	of	of	ADP
easat-3328	205	6	the	the	DET
easat-3328	205	7	r	r	NOUN
easat-3328	205	8	-	-	PUNCT
easat-3328	205	9	square	square	ADJ
easat-3328	205	10	test	test	NOUN
easat-3328	205	11	.	.	PUNCT
easat-3328	206	1	number	number	NOUN
easat-3328	206	2	of	of	ADP
easat-3328	206	3	obs	obs	PROPN
easat-3328	206	4	.	.	PUNCT
easat-3328	207	1	860	860	NUM
easat-3328	207	2	r	r	NOUN
easat-3328	207	3	-	-	PUNCT
easat-3328	207	4	squared	square	VERB
easat-3328	207	5	(	(	PUNCT
easat-3328	207	6	within	within	ADP
easat-3328	207	7	)	)	PUNCT
easat-3328	207	8	0.1157	0.1157	NUM
easat-3328	207	9	r	r	X
easat-3328	207	10	-	-	PUNCT
easat-3328	207	11	squared	square	VERB
easat-3328	207	12	(	(	PUNCT
easat-3328	207	13	between	between	ADP
easat-3328	207	14	)	)	PUNCT
easat-3328	207	15	0.6475	0.6475	NUM
easat-3328	207	16	r	r	NOUN
easat-3328	207	17	-	-	PUNCT
easat-3328	207	18	squared	square	VERB
easat-3328	207	19	(	(	PUNCT
easat-3328	207	20	overall	overall	ADJ
easat-3328	207	21	)	)	PUNCT
easat-3328	207	22	0.6097	0.6097	NUM
easat-3328	207	23	table	table	NOUN
easat-3328	207	24	5	5	NUM
easat-3328	207	25	.	.	PUNCT
easat-3328	208	1	results_of_partial_regression_test	results_of_partial_regression_t	ADJ
easat-3328	208	2	(	(	PUNCT
easat-3328	208	3	t	t	NOUN
easat-3328	208	4	-	-	PUNCT
easat-3328	208	5	test	test	NOUN
easat-3328	208	6	)	)	PUNCT
easat-3328	208	7	.	.	PUNCT
easat-3328	209	1	variabel	variabel	PROPN
easat-3328	209	2	regression	regression	PROPN
easat-3328	209	3	model	model	NOUN
easat-3328	209	4	fixed	fix	VERB
easat-3328	209	5	effect	effect	PROPN
easat-3328	209	6	model	model	NOUN
easat-3328	209	7	predicted	predict	VERB
easat-3328	209	8	sign	sign	NOUN
easat-3328	209	9	.	.	PUNCT
easat-3328	210	1	coefficients	coefficient	VERB
easat-3328	210	2	std	std	PROPN
easat-3328	210	3	.	.	PUNCT
easat-3328	211	1	err	err	PROPN
easat-3328	211	2	.	.	PROPN
easat-3328	211	3	t	t	PROPN
easat-3328	211	4	prob	prob	PROPN
easat-3328	211	5	.	.	PUNCT
easat-3328	212	1	cons	con	NOUN
easat-3328	212	2	.	.	PUNCT
easat-3328	213	1	1.616.438	1.616.438	NUM
easat-3328	213	2	2.00181	2.00181	NUM
easat-3328	213	3	8.07	8.07	NUM
easat-3328	213	4	0.000	0.000	NUM
easat-3328	213	5	lncysec	lncysec	NOUN
easat-3328	213	6	+	+	NOUN
easat-3328	213	7	0.1146513	0.1146513	NUM
easat-3328	213	8	0.0237267	0.0237267	NUM
easat-3328	213	9	4.83	4.83	NUM
easat-3328	213	10	0.000	0.000	NUM
easat-3328	213	11	*	*	PUNCT
easat-3328	213	12	*	*	PUNCT
easat-3328	213	13	lnta	lnta	PROPN
easat-3328	213	14	+	+	CCONJ
easat-3328	213	15	0.1398401	0.1398401	NUM
easat-3328	213	16	0.066872	0.066872	NUM
easat-3328	213	17	2.09	2.09	NUM
easat-3328	213	18	0.038	0.038	NUM
easat-3328	213	19	*	*	PUNCT
easat-3328	213	20	lev	lev	NOUN
easat-3328	213	21	-0.018137	-0.018137	NOUN
easat-3328	213	22	0.1023315	0.1023315	NUM
easat-3328	213	23	-0.18	-0.18	NUM
easat-3328	213	24	0.860	0.860	NUM
easat-3328	213	25	roa	roa	NOUN
easat-3328	213	26	0.059107	0.059107	NUM
easat-3328	213	27	0.128963	0.128963	NUM
easat-3328	213	28	0.46	0.46	NUM
easat-3328	213	29	0.647	0.647	NUM
easat-3328	213	30	salegrw	salegrw	ADJ
easat-3328	213	31	0.018559	0.018559	NUM
easat-3328	213	32	0.0221888	0.0221888	NUM
easat-3328	213	33	0.84	0.84	NUM
easat-3328	213	34	0.404	0.404	NUM
easat-3328	213	35	foreign	foreign	ADJ
easat-3328	213	36	+	+	NUM
easat-3328	213	37	0.252207	0.252207	NUM
easat-3328	213	38	0.0403672	0.0403672	NUM
easat-3328	213	39	6.25	6.25	NUM
easat-3328	213	40	0.000	0.000	NUM
easat-3328	213	41	*	*	PUNCT
easat-3328	213	42	*	*	PUNCT
easat-3328	213	43	ma	ma	PROPN
easat-3328	213	44	-0.0463513	-0.0463513	PROPN
easat-3328	213	45	0.0761599	0.0761599	NUM
easat-3328	213	46	-0.61	-0.61	NUM
easat-3328	213	47	0.544	0.544	NUM
easat-3328	213	48	loss	loss	NOUN
easat-3328	213	49	-0.0221795	-0.0221795	NOUN
easat-3328	213	50	0.0457998	0.0457998	NUM
easat-3328	213	51	-0.48	-0.48	NUM
easat-3328	213	52	0.629	0.629	NUM
easat-3328	213	53	gco	gco	PROPN
easat-3328	213	54	-0.0323182	-0.0323182	PROPN
easat-3328	213	55	0.0545905	0.0545905	NUM
easat-3328	213	56	-0.59	-0.59	NUM
easat-3328	213	57	0.555	0.555	NUM
easat-3328	213	58	big4	big4	NOUN
easat-3328	213	59	+	+	CCONJ
easat-3328	213	60	0.4878585	0.4878585	NUM
easat-3328	213	61	0.1207169	0.1207169	NUM
easat-3328	213	62	4.04	4.04	NUM
easat-3328	213	63	0.000	0.000	NUM
easat-3328	213	64	*	*	PUNCT
easat-3328	213	65	*	*	PUNCT
easat-3328	213	66	initial	initial	ADJ
easat-3328	213	67	-0.0165347	-0.0165347	NOUN
easat-3328	213	68	0.0330046	0.0330046	NUM
easat-3328	213	69	-0.50	-0.50	NUM
easat-3328	213	70	0.617	0.617	NUM
easat-3328	213	71	number	number	NOUN
easat-3328	213	72	of	of	ADP
easat-3328	213	73	obs	obs	PROPN
easat-3328	213	74	.	.	PUNCT
easat-3328	214	1	860	860	NUM
easat-3328	214	2	adjusted	adjust	VERB
easat-3328	214	3	r	r	NOUN
easat-3328	214	4	-	-	PUNCT
easat-3328	214	5	squared	squared	ADJ
easat-3328	214	6	(	(	PUNCT
easat-3328	214	7	within	within	ADP
easat-3328	214	8	)	)	PUNCT
easat-3328	214	9	0.1157	0.1157	NUM
easat-3328	214	10	sig	sig	NOUN
easat-3328	214	11	.	.	PUNCT
easat-3328	214	12	f(10,171	f(10,171	NUM
easat-3328	214	13	)	)	PUNCT
easat-3328	214	14	0.0000	0.0000	NUM
easat-3328	214	15	4.2.2	4.2.2	NUM
easat-3328	214	16	.	.	PUNCT
easat-3328	215	1	partial_regression_test	partial_regression_t	ADJ
easat-3328	215	2	(	(	PUNCT
easat-3328	215	3	t	t	NOUN
easat-3328	215	4	-	-	PUNCT
easat-3328	215	5	test	test	NOUN
easat-3328	215	6	)	)	PUNCT
easat-3328	215	7	description	description	NOUN
easat-3328	215	8	:	:	PUNCT
easat-3328	215	9	*	*	PUNCT
easat-3328	215	10	significance	significance	NOUN
easat-3328	215	11	5	5	NUM
easat-3328	215	12	%	%	NOUN
easat-3328	215	13	*	*	NOUN
easat-3328	215	14	*	*	NOUN
easat-3328	215	15	significance	significance	NOUN
easat-3328	215	16	1	1	NUM
easat-3328	215	17	%	%	NOUN
easat-3328	215	18	lnfee	lnfee	NOUN
easat-3328	215	19	=	=	SYM
easat-3328	215	20	audit	audit	NOUN
easat-3328	215	21	fee	fee	NOUN
easat-3328	215	22	lncysec	lncysec	NOUN
easat-3328	215	23	=	=	PROPN
easat-3328	215	24	the	the	DET
easat-3328	215	25	natural	natural	ADJ
easat-3328	215	26	-	-	PUNCT
easat-3328	215	27	logarithm	logarithm	NOUN
easat-3328	215	28	of	of	ADP
easat-3328	215	29	the	the	DET
easat-3328	215	30	-	-	PUNCT
easat-3328	215	31	total	total	NOUN
easat-3328	215	32	-	-	PUNCT
easat-3328	215	33	number	number	NOUN
easat-3328	215	34	of	of	ADP
easat-3328	215	35	words	word	NOUN
easat-3328	215	36	of	of	ADP
easat-3328	215	37	cybersecurity	cybersecurity	NOUN
easat-3328	215	38	risk	risk	NOUN
easat-3328	215	39	disclosure	disclosure	NOUN
easat-3328	215	40	lnta	lnta	NOUN
easat-3328	215	41	=	=	PUNCT
easat-3328	215	42	the	the	DET
easat-3328	215	43	natural	natural	ADJ
easat-3328	215	44	-	-	PUNCT
easat-3328	215	45	logarithm	logarithm	NOUN
easat-3328	215	46	of	of	ADP
easat-3328	215	47	total	total	ADJ
easat-3328	215	48	-	-	PUNCT
easat-3328	215	49	assets	asset	NOUN
easat-3328	215	50	lev	lev	NOUN
easat-3328	215	51	=	=	PUNCT
easat-3328	215	52	ratio	ratio	NOUN
easat-3328	215	53	leverage	leverage	NOUN
easat-3328	215	54	roa	roa	PROPN
easat-3328	215	55	=	=	NOUN
easat-3328	215	56	ratio	ratio	NOUN
easat-3328	215	57	return	return	NOUN
easat-3328	215	58	-	-	PUNCT
easat-3328	215	59	on	on	ADP
easat-3328	215	60	-	-	PUNCT
easat-3328	215	61	assets	asset	NOUN
easat-3328	215	62	salegrw	salegrw	ADJ
easat-3328	215	63	=	=	SYM
easat-3328	215	64	1	1	NUM
easat-3328	215	65	year	year	NOUN
easat-3328	215	66	sales	sale	NOUN
easat-3328	215	67	growth	growth	NOUN
easat-3328	215	68	foreign	foreign	NOUN
easat-3328	215	69	=	=	PUNCT
easat-3328	215	70	a	a	DET
easat-3328	215	71	value	value	NOUN
easat-3328	215	72	of	of	ADP
easat-3328	215	73	1	1	NUM
easat-3328	215	74	is	be	AUX
easat-3328	215	75	given	give	VERB
easat-3328	215	76	if	if	SCONJ
easat-3328	215	77	the	the	DET
easat-3328	215	78	company	company	NOUN
easat-3328	215	79	has	have	VERB
easat-3328	215	80	operations	operation	NOUN
easat-3328	215	81	abroad	abroad	ADV
easat-3328	215	82	,	,	PUNCT
easat-3328	215	83	a	a	DET
easat-3328	215	84	value	value	NOUN
easat-3328	215	85	of	of	ADP
easat-3328	215	86	0	0	NUM
easat-3328	215	87	is	be	AUX
easat-3328	215	88	given	give	VERB
easat-3328	215	89	if	if	SCONJ
easat-3328	215	90	it	it	PRON
easat-3328	215	91	does	do	VERB
easat-3328	215	92	not	not	PART
easat-3328	215	93	.	.	PUNCT
easat-3328	216	1	6097	6097	NUM
easat-3328	216	2	edelweiss	edelweiss	PROPN
easat-3328	216	3	applied	apply	VERB
easat-3328	216	4	science	science	NOUN
easat-3328	216	5	and	and	CCONJ
easat-3328	216	6	technology	technology	NOUN
easat-3328	216	7	issn	issn	PROPN
easat-3328	216	8	:	:	PUNCT
easat-3328	216	9	2576	2576	NUM
easat-3328	216	10	-	-	SYM
easat-3328	216	11	8484	8484	NUM
easat-3328	216	12	vol	vol	NOUN
easat-3328	216	13	.	.	PROPN
easat-3328	216	14	8	8	NUM
easat-3328	216	15	,	,	PUNCT
easat-3328	216	16	no	no	INTJ
easat-3328	216	17	.	.	NOUN
easat-3328	217	1	6	6	NUM
easat-3328	217	2	:	:	SYM
easat-3328	217	3	6090	6090	NUM
easat-3328	217	4	-	-	SYM
easat-3328	217	5	6104	6104	NUM
easat-3328	217	6	,	,	PUNCT
easat-3328	217	7	2024	2024	NUM
easat-3328	217	8	doi	doi	NOUN
easat-3328	217	9	:	:	PUNCT
easat-3328	217	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	217	11	©	©	ADP
easat-3328	217	12	2024	2024	NUM
easat-3328	217	13	by	by	ADP
easat-3328	217	14	the	the	DET
easat-3328	217	15	authors	author	NOUN
easat-3328	217	16	;	;	PUNCT
easat-3328	217	17	licensee	licensee	PROPN
easat-3328	217	18	learning	learn	VERB
easat-3328	217	19	gate	gate	NOUN
easat-3328	217	20	ma	ma	PROPN
easat-3328	218	1	=	=	PROPN
easat-3328	219	1	a	a	DET
easat-3328	219	2	value	value	NOUN
easat-3328	219	3	of	of	ADP
easat-3328	219	4	1	1	NUM
easat-3328	219	5	is	be	AUX
easat-3328	219	6	given	give	VERB
easat-3328	219	7	if	if	SCONJ
easat-3328	219	8	the	the	DET
easat-3328	219	9	company	company	NOUN
easat-3328	219	10	carries	carry	VERB
easat-3328	219	11	out	out	ADP
easat-3328	219	12	a	a	DET
easat-3328	219	13	business	business	NOUN
easat-3328	219	14	merger	merger	NOUN
easat-3328	219	15	,	,	PUNCT
easat-3328	219	16	a	a	DET
easat-3328	219	17	value	value	NOUN
easat-3328	219	18	of	of	ADP
easat-3328	219	19	0	0	NUM
easat-3328	219	20	is	be	AUX
easat-3328	219	21	given	give	VERB
easat-3328	219	22	if	if	SCONJ
easat-3328	219	23	it	it	PRON
easat-3328	219	24	does	do	VERB
easat-3328	219	25	not	not	PART
easat-3328	219	26	.	.	PUNCT
easat-3328	220	1	loss	loss	NOUN
easat-3328	220	2	=	=	PUNCT
easat-3328	220	3	a	a	DET
easat-3328	220	4	value	value	NOUN
easat-3328	220	5	of	of	ADP
easat-3328	220	6	1	1	NUM
easat-3328	220	7	is	be	AUX
easat-3328	220	8	given	give	VERB
easat-3328	220	9	if	if	SCONJ
easat-3328	220	10	the	the	DET
easat-3328	220	11	company	company	NOUN
easat-3328	220	12	's	's	PART
easat-3328	220	13	income	income	NOUN
easat-3328	220	14	statement	statement	NOUN
easat-3328	220	15	reports	report	VERB
easat-3328	220	16	a	a	DET
easat-3328	220	17	net	net	ADJ
easat-3328	220	18	loss	loss	NOUN
easat-3328	220	19	,	,	PUNCT
easat-3328	220	20	and	and	CCONJ
easat-3328	220	21	0	0	NUM
easat-3328	220	22	is	be	AUX
easat-3328	220	23	given	give	VERB
easat-3328	220	24	if	if	SCONJ
easat-3328	220	25	it	it	PRON
easat-3328	220	26	does	do	VERB
easat-3328	220	27	not	not	PART
easat-3328	220	28	.	.	PUNCT
easat-3328	221	1	gco	gco	PROPN
easat-3328	221	2	=	=	PUNCT
easat-3328	222	1	a	a	DET
easat-3328	222	2	value	value	NOUN
easat-3328	222	3	of	of	ADP
easat-3328	222	4	1	1	NUM
easat-3328	222	5	is	be	AUX
easat-3328	222	6	given	give	VERB
easat-3328	222	7	if	if	SCONJ
easat-3328	222	8	the	the	DET
easat-3328	222	9	auditor	auditor	NOUN
easat-3328	222	10	provides	provide	VERB
easat-3328	222	11	a	a	DET
easat-3328	222	12	going	go	VERB
easat-3328	222	13	-	-	PUNCT
easat-3328	222	14	concern	concern	NOUN
easat-3328	222	15	opinion	opinion	NOUN
easat-3328	222	16	on	on	ADP
easat-3328	222	17	the	the	DET
easat-3328	222	18	report	report	NOUN
easat-3328	222	19	of	of	ADP
easat-3328	222	20	year	year	NOUN
easat-3328	222	21	t	t	PROPN
easat-3328	222	22	;	;	PUNCT
easat-3328	222	23	a	a	DET
easat-3328	222	24	value	value	NOUN
easat-3328	222	25	of	of	ADP
easat-3328	222	26	0	0	NUM
easat-3328	222	27	is	be	AUX
easat-3328	222	28	given	give	VERB
easat-3328	222	29	if	if	SCONJ
easat-3328	222	30	not	not	PART
easat-3328	222	31	.	.	PUNCT
easat-3328	223	1	big4	big4	PROPN
easat-3328	223	2	=	=	PUNCT
easat-3328	223	3	a	a	DET
easat-3328	223	4	value	value	NOUN
easat-3328	223	5	of	of	ADP
easat-3328	223	6	1	1	NUM
easat-3328	223	7	is	be	AUX
easat-3328	223	8	given	give	VERB
easat-3328	223	9	if	if	SCONJ
easat-3328	223	10	the	the	DET
easat-3328	223	11	auditor	auditor	NOUN
easat-3328	223	12	used	use	VERB
easat-3328	223	13	is	be	AUX
easat-3328	223	14	from	from	ADP
easat-3328	223	15	the	the	DET
easat-3328	223	16	big	big	ADJ
easat-3328	223	17	4	4	NUM
easat-3328	223	18	,	,	PUNCT
easat-3328	223	19	a	a	DET
easat-3328	223	20	value	value	NOUN
easat-3328	223	21	of	of	ADP
easat-3328	223	22	0	0	NUM
easat-3328	223	23	is	be	AUX
easat-3328	223	24	given	give	VERB
easat-3328	223	25	if	if	SCONJ
easat-3328	223	26	not	not	PART
easat-3328	223	27	.	.	PUNCT
easat-3328	224	1	initial	initial	ADJ
easat-3328	224	2	=	=	PUNCT
easat-3328	224	3	a	a	DET
easat-3328	224	4	value	value	NOUN
easat-3328	224	5	of	of	ADP
easat-3328	224	6	1	1	NUM
easat-3328	224	7	is	be	AUX
easat-3328	224	8	given	give	VERB
easat-3328	224	9	if	if	SCONJ
easat-3328	224	10	the	the	DET
easat-3328	224	11	auditor	auditor	NOUN
easat-3328	224	12	's	's	PART
easat-3328	224	13	tenure	tenure	NOUN
easat-3328	224	14	is	be	AUX
easat-3328	224	15	less	less	ADJ
easat-3328	224	16	than	than	ADP
easat-3328	224	17	or	or	CCONJ
easat-3328	224	18	equal	equal	ADJ
easat-3328	224	19	to	to	ADP
easat-3328	224	20	2	2	NUM
easat-3328	224	21	years	year	NOUN
easat-3328	224	22	;	;	PUNCT
easat-3328	224	23	a	a	DET
easat-3328	224	24	value	value	NOUN
easat-3328	224	25	of	of	ADP
easat-3328	224	26	0	0	NUM
easat-3328	224	27	is	be	AUX
easat-3328	224	28	given	give	VERB
easat-3328	224	29	if	if	SCONJ
easat-3328	224	30	not	not	PART
easat-3328	224	31	.	.	PUNCT
easat-3328	225	1	this	this	DET
easat-3328	225	2	study	study	NOUN
easat-3328	225	3	hypothesises	hypothesise	VERB
easat-3328	225	4	that	that	SCONJ
easat-3328	225	5	cybersecurity	cybersecurity	NOUN
easat-3328	225	6	risk	risk	NOUN
easat-3328	225	7	disclosure	disclosure	NOUN
easat-3328	225	8	has	have	VERB
easat-3328	225	9	a	a	DET
easat-3328	225	10	significant	significant	ADJ
easat-3328	225	11	positive	positive	ADJ
easat-3328	225	12	effect	effect	NOUN
easat-3328	225	13	on	on	ADP
easat-3328	225	14	audit	audit	NOUN
easat-3328	225	15	fees	fee	NOUN
easat-3328	225	16	.	.	PUNCT
easat-3328	226	1	the	the	DET
easat-3328	226	2	regression	regression	NOUN
easat-3328	226	3	results	result	VERB
easat-3328	226	4	for	for	ADP
easat-3328	226	5	table	table	NOUN
easat-3328	226	6	5	5	NUM
easat-3328	226	7	consistently	consistently	ADV
easat-3328	226	8	show	show	VERB
easat-3328	226	9	the	the	DET
easat-3328	226	10	magnitude	magnitude	NOUN
easat-3328	226	11	of	of	ADP
easat-3328	226	12	the	the	DET
easat-3328	226	13	t	t	NOUN
easat-3328	226	14	-	-	PUNCT
easat-3328	226	15	count	count	NOUN
easat-3328	226	16	value	value	NOUN
easat-3328	226	17	for	for	ADP
easat-3328	226	18	the	the	DET
easat-3328	226	19	lncysec	lncysec	ADJ
easat-3328	226	20	variable	variable	NOUN
easat-3328	226	21	,	,	PUNCT
easat-3328	226	22	which	which	PRON
easat-3328	226	23	is	be	AUX
easat-3328	226	24	4.83	4.83	NUM
easat-3328	226	25	,	,	PUNCT
easat-3328	226	26	which	which	PRON
easat-3328	226	27	indicates	indicate	VERB
easat-3328	226	28	a	a	DET
easat-3328	226	29	positive	positive	ADJ
easat-3328	226	30	value	value	NOUN
easat-3328	226	31	.	.	PUNCT
easat-3328	227	1	this	this	PRON
easat-3328	227	2	shows	show	VERB
easat-3328	227	3	that	that	SCONJ
easat-3328	227	4	the	the	DET
easat-3328	227	5	t	t	PROPN
easat-3328	227	6	-	-	PUNCT
easat-3328	227	7	count	count	NOUN
easat-3328	227	8	is	be	AUX
easat-3328	227	9	greater	great	ADJ
easat-3328	227	10	(	(	PUNCT
easat-3328	227	11	>	>	ADJ
easat-3328	227	12	)	)	PUNCT
easat-3328	227	13	t	t	NOUN
easat-3328	227	14	-	-	PUNCT
easat-3328	227	15	table	table	NOUN
easat-3328	227	16	(	(	PUNCT
easat-3328	227	17	4.83	4.83	NUM
easat-3328	227	18	is	be	AUX
easat-3328	227	19	more	more	ADV
easat-3328	227	20	significant	significant	ADJ
easat-3328	227	21	than	than	ADP
easat-3328	227	22	(	(	PUNCT
easat-3328	227	23	>	>	X
easat-3328	227	24	)	)	PUNCT
easat-3328	227	25	1.96	1.96	NUM
easat-3328	227	26	)	)	PUNCT
easat-3328	227	27	,	,	PUNCT
easat-3328	227	28	so	so	CCONJ
easat-3328	227	29	there	there	PRON
easat-3328	227	30	is	be	VERB
easat-3328	227	31	an	an	DET
easat-3328	227	32	influence	influence	NOUN
easat-3328	227	33	between	between	ADP
easat-3328	227	34	the	the	DET
easat-3328	227	35	lncysec	lncysec	ADJ
easat-3328	227	36	variable	variable	NOUN
easat-3328	227	37	and	and	CCONJ
easat-3328	227	38	lnfee	lnfee	NOUN
easat-3328	227	39	.	.	PUNCT
easat-3328	228	1	in	in	ADP
easat-3328	228	2	addition	addition	NOUN
easat-3328	228	3	,	,	PUNCT
easat-3328	228	4	the	the	DET
easat-3328	228	5	probability	probability	NOUN
easat-3328	228	6	level	level	NOUN
easat-3328	228	7	shows	show	VERB
easat-3328	228	8	a	a	DET
easat-3328	228	9	value	value	NOUN
easat-3328	228	10	of	of	ADP
easat-3328	228	11	0.000	0.000	NUM
easat-3328	228	12	,	,	PUNCT
easat-3328	228	13	which	which	PRON
easat-3328	228	14	is	be	AUX
easat-3328	228	15	lower	low	ADJ
easat-3328	228	16	(	(	PUNCT
easat-3328	228	17	<	<	X
easat-3328	228	18	)	)	PUNCT
easat-3328	228	19	than	than	ADP
easat-3328	228	20	the	the	DET
easat-3328	228	21	significance	significance	NOUN
easat-3328	228	22	level	level	NOUN
easat-3328	228	23	of	of	ADP
easat-3328	228	24	0.05	0.05	NUM
easat-3328	228	25	(	(	PUNCT
easat-3328	228	26	0.000	0.000	NUM
easat-3328	228	27	is	be	AUX
easat-3328	228	28	smaller	small	ADJ
easat-3328	228	29	(	(	PUNCT
easat-3328	228	30	<	<	X
easat-3328	228	31	)	)	PUNCT
easat-3328	228	32	0.05	0.05	NUM
easat-3328	228	33	)	)	PUNCT
easat-3328	228	34	,	,	PUNCT
easat-3328	228	35	which	which	PRON
easat-3328	228	36	confirms	confirm	VERB
easat-3328	228	37	that	that	SCONJ
easat-3328	228	38	there	there	PRON
easat-3328	228	39	is	be	VERB
easat-3328	228	40	a	a	DET
easat-3328	228	41	significant	significant	ADJ
easat-3328	228	42	influence	influence	NOUN
easat-3328	228	43	.	.	PUNCT
easat-3328	229	1	the	the	DET
easat-3328	229	2	results	result	NOUN
easat-3328	229	3	of	of	ADP
easat-3328	229	4	this	this	DET
easat-3328	229	5	test	test	NOUN
easat-3328	229	6	indicate	indicate	VERB
easat-3328	229	7	an	an	DET
easat-3328	229	8	influence	influence	NOUN
easat-3328	229	9	of	of	ADP
easat-3328	229	10	the	the	DET
easat-3328	229	11	cybersecurity	cybersecurity	NOUN
easat-3328	229	12	risk	risk	NOUN
easat-3328	229	13	disclosure	disclosure	NOUN
easat-3328	229	14	variable	variable	NOUN
easat-3328	229	15	on	on	ADP
easat-3328	229	16	the	the	DET
easat-3328	229	17	audit	audit	NOUN
easat-3328	229	18	fee	fee	NOUN
easat-3328	229	19	variable	variable	NOUN
easat-3328	229	20	in	in	ADP
easat-3328	229	21	companies	company	NOUN
easat-3328	229	22	listed	list	VERB
easat-3328	229	23	on	on	ADP
easat-3328	229	24	the	the	DET
easat-3328	229	25	idx	idx	NOUN
easat-3328	229	26	in	in	ADP
easat-3328	229	27	2019	2019	NUM
easat-3328	229	28	-	-	SYM
easat-3328	229	29	2023	2023	NUM
easat-3328	229	30	.	.	PUNCT
easat-3328	230	1	meanwhile	meanwhile	ADV
easat-3328	230	2	,	,	PUNCT
easat-3328	230	3	the	the	DET
easat-3328	230	4	test	test	NOUN
easat-3328	230	5	results	result	NOUN
easat-3328	230	6	of	of	ADP
easat-3328	230	7	the	the	DET
easat-3328	230	8	control	control	NOUN
easat-3328	230	9	variables	variable	NOUN
easat-3328	230	10	show	show	VERB
easat-3328	230	11	that	that	SCONJ
easat-3328	230	12	lnta	lnta	NOUN
easat-3328	230	13	has	have	VERB
easat-3328	230	14	a	a	DET
easat-3328	230	15	t	t	NOUN
easat-3328	230	16	-	-	PUNCT
easat-3328	230	17	value	value	NOUN
easat-3328	230	18	of	of	ADP
easat-3328	230	19	2.09	2.09	NUM
easat-3328	230	20	with	with	ADP
easat-3328	230	21	a	a	DET
easat-3328	230	22	level	level	NOUN
easat-3328	230	23	of	of	ADP
easat-3328	230	24	significance	significance	NOUN
easat-3328	230	25	is	be	AUX
easat-3328	230	26	0.038	0.038	NUM
easat-3328	230	27	.	.	PUNCT
easat-3328	231	1	lev	lev	NOUN
easat-3328	231	2	shows	show	VERB
easat-3328	231	3	a	a	DET
easat-3328	231	4	t	t	NOUN
easat-3328	231	5	-	-	PUNCT
easat-3328	231	6	value	value	NOUN
easat-3328	231	7	of	of	ADP
easat-3328	231	8	-0.18	-0.18	NUM
easat-3328	231	9	with	with	ADP
easat-3328	231	10	a	a	DET
easat-3328	231	11	level	level	NOUN
easat-3328	231	12	of	of	ADP
easat-3328	231	13	significance	significance	NOUN
easat-3328	231	14	is	be	AUX
easat-3328	231	15	0.860	0.860	NUM
easat-3328	231	16	.	.	PUNCT
easat-3328	232	1	roa	roa	PROPN
easat-3328	232	2	shows	show	VERB
easat-3328	232	3	a	a	DET
easat-3328	232	4	t	t	NOUN
easat-3328	232	5	-	-	PUNCT
easat-3328	232	6	value	value	NOUN
easat-3328	232	7	of	of	ADP
easat-3328	232	8	0.46	0.46	NUM
easat-3328	232	9	with	with	ADP
easat-3328	232	10	a	a	DET
easat-3328	232	11	level	level	NOUN
easat-3328	232	12	of	of	ADP
easat-3328	232	13	significance	significance	NOUN
easat-3328	232	14	is	be	AUX
easat-3328	232	15	0.647	0.647	NUM
easat-3328	232	16	.	.	PUNCT
easat-3328	233	1	salegrw	salegrw	PROPN
easat-3328	233	2	shows	show	VERB
easat-3328	233	3	a	a	DET
easat-3328	233	4	t	t	NOUN
easat-3328	233	5	-	-	PUNCT
easat-3328	233	6	value	value	NOUN
easat-3328	233	7	of	of	ADP
easat-3328	233	8	0.84	0.84	NUM
easat-3328	233	9	with	with	ADP
easat-3328	233	10	a	a	DET
easat-3328	233	11	level	level	NOUN
easat-3328	233	12	of	of	ADP
easat-3328	233	13	significance	significance	NOUN
easat-3328	233	14	is	be	AUX
easat-3328	233	15	0.404	0.404	NUM
easat-3328	233	16	.	.	PUNCT
easat-3328	234	1	foreign	foreign	ADJ
easat-3328	234	2	shows	show	VERB
easat-3328	234	3	a	a	DET
easat-3328	234	4	t	t	NOUN
easat-3328	234	5	-	-	PUNCT
easat-3328	234	6	value	value	NOUN
easat-3328	234	7	of	of	ADP
easat-3328	234	8	6.25	6.25	NUM
easat-3328	234	9	with	with	ADP
easat-3328	234	10	level	level	NOUN
easat-3328	234	11	of	of	ADP
easat-3328	234	12	significance	significance	NOUN
easat-3328	234	13	is	be	AUX
easat-3328	234	14	0.000	0.000	NUM
easat-3328	234	15	.	.	PUNCT
easat-3328	235	1	ma	ma	PROPN
easat-3328	235	2	shows	show	VERB
easat-3328	235	3	a	a	DET
easat-3328	235	4	t	t	NOUN
easat-3328	235	5	-	-	PUNCT
easat-3328	235	6	value	value	NOUN
easat-3328	235	7	of	of	ADP
easat-3328	235	8	-0.61	-0.61	NOUN
easat-3328	235	9	with	with	ADP
easat-3328	235	10	a	a	DET
easat-3328	235	11	significance	significance	NOUN
easat-3328	235	12	level	level	NOUN
easat-3328	235	13	of	of	ADP
easat-3328	235	14	0.544	0.544	NUM
easat-3328	235	15	.	.	PUNCT
easat-3328	236	1	loss	loss	NOUN
easat-3328	236	2	shows	show	VERB
easat-3328	236	3	a	a	DET
easat-3328	236	4	t	t	NOUN
easat-3328	236	5	-	-	PUNCT
easat-3328	236	6	value	value	NOUN
easat-3328	236	7	of	of	ADP
easat-3328	236	8	-0.48	-0.48	NOUN
easat-3328	236	9	with	with	ADP
easat-3328	236	10	a	a	DET
easat-3328	236	11	level	level	NOUN
easat-3328	236	12	of	of	ADP
easat-3328	236	13	significance	significance	NOUN
easat-3328	236	14	is	be	AUX
easat-3328	236	15	0.629	0.629	NUM
easat-3328	236	16	.	.	PUNCT
easat-3328	237	1	gco	gco	PROPN
easat-3328	237	2	shows	show	VERB
easat-3328	237	3	a	a	DET
easat-3328	237	4	t	t	NOUN
easat-3328	237	5	-	-	PUNCT
easat-3328	237	6	value	value	NOUN
easat-3328	237	7	of	of	ADP
easat-3328	237	8	-0.59	-0.59	NUM
easat-3328	237	9	with	with	ADP
easat-3328	237	10	a	a	DET
easat-3328	237	11	level	level	NOUN
easat-3328	237	12	of	of	ADP
easat-3328	237	13	significance	significance	NOUN
easat-3328	237	14	is	be	AUX
easat-3328	237	15	0.555	0.555	NUM
easat-3328	237	16	.	.	PUNCT
easat-3328	238	1	big4	big4	PROPN
easat-3328	238	2	shows	show	VERB
easat-3328	238	3	a	a	DET
easat-3328	238	4	tvalue	tvalue	NOUN
easat-3328	238	5	of	of	ADP
easat-3328	238	6	4.04	4.04	NUM
easat-3328	238	7	with	with	ADP
easat-3328	238	8	a	a	DET
easat-3328	238	9	level	level	NOUN
easat-3328	238	10	of	of	ADP
easat-3328	238	11	significance	significance	NOUN
easat-3328	238	12	is	be	AUX
easat-3328	238	13	0.000	0.000	NUM
easat-3328	238	14	.	.	PUNCT
easat-3328	239	1	moreover	moreover	ADV
easat-3328	239	2	,	,	PUNCT
easat-3328	239	3	the	the	DET
easat-3328	239	4	initial	initial	ADJ
easat-3328	239	5	control	control	NOUN
easat-3328	239	6	variable	variable	ADJ
easat-3328	239	7	results	result	NOUN
easat-3328	239	8	show	show	VERB
easat-3328	239	9	a	a	DET
easat-3328	239	10	t	t	NOUN
easat-3328	239	11	-	-	PUNCT
easat-3328	239	12	count	count	NOUN
easat-3328	239	13	value	value	NOUN
easat-3328	239	14	of	of	ADP
easat-3328	239	15	-0.50	-0.50	NUM
easat-3328	239	16	with	with	ADP
easat-3328	239	17	a	a	DET
easat-3328	239	18	level	level	NOUN
easat-3328	239	19	of	of	ADP
easat-3328	239	20	significance	significance	NOUN
easat-3328	239	21	is	be	AUX
easat-3328	239	22	0.617	0.617	NUM
easat-3328	239	23	.	.	PUNCT
easat-3328	240	1	based	base	VERB
easat-3328	240	2	on	on	ADP
easat-3328	240	3	the	the	DET
easat-3328	240	4	results	result	NOUN
easat-3328	240	5	of	of	ADP
easat-3328	240	6	the	the	DET
easat-3328	240	7	ten	ten	NUM
easat-3328	240	8	control	control	NOUN
easat-3328	240	9	variables	variable	NOUN
easat-3328	240	10	above	above	ADV
easat-3328	240	11	,	,	PUNCT
easat-3328	240	12	there	there	PRON
easat-3328	240	13	are	be	VERB
easat-3328	240	14	only	only	ADV
easat-3328	240	15	three	three	NUM
easat-3328	240	16	control	control	NOUN
easat-3328	240	17	variables	variable	NOUN
easat-3328	240	18	,	,	PUNCT
easat-3328	240	19	namely	namely	ADV
easat-3328	240	20	lnta	lnta	ADJ
easat-3328	240	21	,	,	PUNCT
easat-3328	240	22	foreign	foreign	ADJ
easat-3328	240	23	and	and	CCONJ
easat-3328	240	24	big4	big4	PROPN
easat-3328	240	25	,	,	PUNCT
easat-3328	240	26	which	which	PRON
easat-3328	240	27	significantly	significantly	ADV
easat-3328	240	28	affect	affect	VERB
easat-3328	240	29	audit	audit	NOUN
easat-3328	240	30	fees	fee	NOUN
easat-3328	240	31	.	.	PUNCT
easat-3328	241	1	where	where	SCONJ
easat-3328	241	2	the	the	DET
easat-3328	241	3	results	result	NOUN
easat-3328	241	4	show	show	VERB
easat-3328	241	5	a	a	DET
easat-3328	241	6	tcount	tcount	NOUN
easat-3328	241	7	value	value	NOUN
easat-3328	241	8	more	more	ADV
easat-3328	241	9	significant	significant	ADJ
easat-3328	241	10	than	than	ADP
easat-3328	241	11	(	(	PUNCT
easat-3328	241	12	>	>	PUNCT
easat-3328	241	13	)	)	PUNCT
easat-3328	241	14	ttable	ttable	ADJ
easat-3328	241	15	(	(	PUNCT
easat-3328	241	16	1.96	1.96	NUM
easat-3328	241	17	)	)	PUNCT
easat-3328	241	18	and	and	CCONJ
easat-3328	241	19	the	the	DET
easat-3328	241	20	probability	probability	NOUN
easat-3328	241	21	value	value	NOUN
easat-3328	241	22	is	be	AUX
easat-3328	241	23	lower	low	ADJ
easat-3328	241	24	(	(	PUNCT
easat-3328	241	25	<	<	X
easat-3328	241	26	)	)	PUNCT
easat-3328	241	27	compared	compare	VERB
easat-3328	241	28	to	to	ADP
easat-3328	241	29	the	the	DET
easat-3328	241	30	level	level	NOUN
easat-3328	241	31	of	of	ADP
easat-3328	241	32	significance	significance	NOUN
easat-3328	241	33	(	(	PUNCT
easat-3328	241	34	0.05	0.05	NUM
easat-3328	241	35	)	)	PUNCT
easat-3328	241	36	4.2.3	4.2.3	NUM
easat-3328	241	37	.	.	PUNCT
easat-3328	241	38	partial	partial	ADJ
easat-3328	241	39	regression	regression	NOUN
easat-3328	241	40	test	test	NOUN
easat-3328	241	41	(	(	PUNCT
easat-3328	241	42	simultaneous	simultaneous	ADJ
easat-3328	241	43	f	f	PROPN
easat-3328	241	44	test	test	NOUN
easat-3328	241	45	)	)	PUNCT
easat-3328	241	46	based	base	VERB
easat-3328	241	47	on	on	ADP
easat-3328	241	48	table	table	NOUN
easat-3328	241	49	5	5	NUM
easat-3328	241	50	containing	contain	VERB
easat-3328	241	51	the	the	DET
easat-3328	241	52	outcomes	outcome	NOUN
easat-3328	241	53	of	of	ADP
easat-3328	241	54	the	the	DET
easat-3328	241	55	f	f	PROPN
easat-3328	241	56	-	-	PUNCT
easat-3328	241	57	square	square	ADJ
easat-3328	241	58	test	test	NOUN
easat-3328	241	59	,	,	PUNCT
easat-3328	241	60	the	the	DET
easat-3328	241	61	probability	probability	NOUN
easat-3328	241	62	value	value	NOUN
easat-3328	241	63	is	be	AUX
easat-3328	241	64	0.000	0.000	NUM
easat-3328	241	65	<	<	NOUN
easat-3328	241	66	0.05	0.05	NUM
easat-3328	241	67	.	.	PUNCT
easat-3328	242	1	this	this	PRON
easat-3328	242	2	demonstrates	demonstrate	VERB
easat-3328	242	3	a	a	DET
easat-3328	242	4	simultaneous	simultaneous	ADJ
easat-3328	242	5	or	or	CCONJ
easat-3328	242	6	joint	joint	ADJ
easat-3328	242	7	influence	influence	NOUN
easat-3328	242	8	between	between	ADP
easat-3328	242	9	the	the	DET
easat-3328	242	10	independent	independent	ADJ
easat-3328	242	11	variables	variable	NOUN
easat-3328	242	12	,	,	PUNCT
easat-3328	242	13	namely	namely	ADV
easat-3328	242	14	lncysec	lncysec	ADJ
easat-3328	242	15	,	,	PUNCT
easat-3328	242	16	lnta	lnta	NOUN
easat-3328	242	17	,	,	PUNCT
easat-3328	242	18	lev	lev	NOUN
easat-3328	242	19	,	,	PUNCT
easat-3328	242	20	roa	roa	PROPN
easat-3328	242	21	,	,	PUNCT
easat-3328	242	22	salegrw	salegrw	ADJ
easat-3328	242	23	,	,	PUNCT
easat-3328	242	24	foreign	foreign	ADJ
easat-3328	242	25	,	,	PUNCT
easat-3328	242	26	ma	ma	PROPN
easat-3328	242	27	,	,	PUNCT
easat-3328	242	28	loss	loss	NOUN
easat-3328	242	29	,	,	PUNCT
easat-3328	242	30	gco	gco	PROPN
easat-3328	242	31	,	,	PUNCT
easat-3328	242	32	big4	big4	NOUN
easat-3328	242	33	and	and	CCONJ
easat-3328	242	34	initial	initial	ADJ
easat-3328	242	35	on	on	ADP
easat-3328	242	36	lnfee	lnfee	NOUN
easat-3328	242	37	.	.	PUNCT
easat-3328	243	1	in	in	ADP
easat-3328	243	2	this	this	DET
easat-3328	243	3	study	study	NOUN
easat-3328	243	4	,	,	PUNCT
easat-3328	243	5	lncysec	lncysec	PROPN
easat-3328	243	6	,	,	PUNCT
easat-3328	243	7	lnta	lnta	NOUN
easat-3328	243	8	,	,	PUNCT
easat-3328	243	9	lev	lev	NOUN
easat-3328	243	10	,	,	PUNCT
easat-3328	243	11	roa	roa	PROPN
easat-3328	243	12	,	,	PUNCT
easat-3328	243	13	salegrw	salegrw	ADJ
easat-3328	243	14	,	,	PUNCT
easat-3328	243	15	foreign	foreign	ADJ
easat-3328	243	16	,	,	PUNCT
easat-3328	243	17	ma	ma	PROPN
easat-3328	243	18	,	,	PUNCT
easat-3328	243	19	loss	loss	NOUN
easat-3328	243	20	,	,	PUNCT
easat-3328	243	21	gco	gco	PROPN
easat-3328	243	22	,	,	PUNCT
easat-3328	243	23	big4	big4	NOUN
easat-3328	243	24	and	and	CCONJ
easat-3328	243	25	initial	initial	ADJ
easat-3328	243	26	simultaneously	simultaneously	ADV
easat-3328	243	27	influence	influence	VERB
easat-3328	243	28	the	the	DET
easat-3328	243	29	lnfee	lnfee	NOUN
easat-3328	243	30	variable	variable	NOUN
easat-3328	243	31	.	.	PUNCT
easat-3328	244	1	5	5	X
easat-3328	244	2	.	.	X
easat-3328	244	3	discussion	discussion	NOUN
easat-3328	244	4	the	the	DET
easat-3328	244	5	regression	regression	NOUN
easat-3328	244	6	model	model	NOUN
easat-3328	244	7	applied	apply	VERB
easat-3328	244	8	in	in	ADP
easat-3328	244	9	this	this	DET
easat-3328	244	10	study	study	NOUN
easat-3328	244	11	is	be	AUX
easat-3328	244	12	outlined	outline	VERB
easat-3328	244	13	below	below	ADV
easat-3328	244	14	:	:	PUNCT
easat-3328	244	15	lnfee	lnfee	NOUN
easat-3328	244	16	=	=	PUNCT
easat-3328	244	17	16.16438	16.16438	NUM
easat-3328	244	18	+	+	NUM
easat-3328	244	19	.1146513	.1146513	NOUN
easat-3328	244	20	lncysecit	lncysecit	NOUN
easat-3328	244	21	+	+	CCONJ
easat-3328	244	22	.1398401lntait	.1398401lntait	ADJ
easat-3328	245	1	+	+	CCONJ
easat-3328	245	2	-.018137levit	-.018137levit	NOUN
easat-3328	245	3	+	+	CCONJ
easat-3328	245	4	.059107roait	.059107roait	ADJ
easat-3328	246	1	+	+	CCONJ
easat-3328	246	2	.018559salegrwit	.018559salegrwit	NOUN
easat-3328	246	3	+	+	CCONJ
easat-3328	246	4	.252207foreignit	.252207foreignit	PUNCT
easat-3328	247	1	+	+	CCONJ
easat-3328	247	2	-.0463513mait	-.0463513mait	PUNCT
easat-3328	248	1	+	+	NUM
easat-3328	248	2	-.0221795lossit	-.0221795lossit	NOUN
easat-3328	248	3	+	+	CCONJ
easat-3328	248	4	-.0323182gcoit	-.0323182gcoit	X
easat-3328	248	5	+	+	NUM
easat-3328	248	6	.4878585big4	.4878585big4	PUNCT
easat-3328	249	1	+	+	CCONJ
easat-3328	249	2	-.0165347initialit	-.0165347initialit	NOUN
easat-3328	249	3	+	+	X
easat-3328	249	4	εit	εit	VERB
easat-3328	249	5	the	the	DET
easat-3328	249	6	equation	equation	NOUN
easat-3328	249	7	represents	represent	VERB
easat-3328	249	8	that	that	SCONJ
easat-3328	249	9	the	the	DET
easat-3328	249	10	lncysec	lncysec	ADJ
easat-3328	249	11	variable	variable	NOUN
easat-3328	249	12	,	,	PUNCT
easat-3328	249	13	namely	namely	ADV
easat-3328	249	14	cybersecurity	cybersecurity	NOUN
easat-3328	249	15	risk	risk	NOUN
easat-3328	249	16	disclosure	disclosure	NOUN
easat-3328	249	17	,	,	PUNCT
easat-3328	249	18	significantly	significantly	ADV
easat-3328	249	19	affects	affect	VERB
easat-3328	249	20	the	the	DET
easat-3328	249	21	lnfee	lnfee	NOUN
easat-3328	249	22	variable	variable	NOUN
easat-3328	249	23	,	,	PUNCT
easat-3328	249	24	namely	namely	ADV
easat-3328	249	25	audit	audit	NOUN
easat-3328	249	26	fees	fee	NOUN
easat-3328	249	27	.	.	PUNCT
easat-3328	250	1	meanwhile	meanwhile	ADV
easat-3328	250	2	,	,	PUNCT
easat-3328	250	3	the	the	DET
easat-3328	250	4	control	control	NOUN
easat-3328	250	5	variables	variable	NOUN
easat-3328	250	6	,	,	PUNCT
easat-3328	250	7	namely	namely	ADV
easat-3328	250	8	lnta	lnta	ADJ
easat-3328	250	9	,	,	PUNCT
easat-3328	250	10	foreign	foreign	ADJ
easat-3328	250	11	,	,	PUNCT
easat-3328	250	12	and	and	CCONJ
easat-3328	250	13	big4	big4	PROPN
easat-3328	250	14	,	,	PUNCT
easat-3328	250	15	significantly	significantly	ADV
easat-3328	250	16	affect	affect	VERB
easat-3328	250	17	lnfee	lnfee	NOUN
easat-3328	250	18	.	.	PUNCT
easat-3328	251	1	at	at	ADP
easat-3328	251	2	the	the	DET
easat-3328	251	3	same	same	ADJ
easat-3328	251	4	time	time	NOUN
easat-3328	251	5	,	,	PUNCT
easat-3328	251	6	the	the	DET
easat-3328	251	7	control	control	NOUN
easat-3328	251	8	variables	variable	NOUN
easat-3328	251	9	,	,	PUNCT
easat-3328	251	10	namely	namely	ADV
easat-3328	251	11	lev	lev	NOUN
easat-3328	251	12	,	,	PUNCT
easat-3328	251	13	roa	roa	NOUN
easat-3328	251	14	,	,	PUNCT
easat-3328	251	15	salegrw	salegrw	ADJ
easat-3328	251	16	,	,	PUNCT
easat-3328	251	17	ma	ma	PROPN
easat-3328	251	18	,	,	PUNCT
easat-3328	251	19	loss	loss	NOUN
easat-3328	251	20	,	,	PUNCT
easat-3328	251	21	gco	gco	NOUN
easat-3328	251	22	and	and	CCONJ
easat-3328	251	23	initial	initial	ADJ
easat-3328	251	24	,	,	PUNCT
easat-3328	251	25	do	do	AUX
easat-3328	251	26	not	not	PART
easat-3328	251	27	significantly	significantly	ADV
easat-3328	251	28	affect	affect	VERB
easat-3328	251	29	lnfee	lnfee	NOUN
easat-3328	251	30	.	.	PUNCT
easat-3328	252	1	the	the	DET
easat-3328	252	2	findings	finding	NOUN
easat-3328	252	3	from	from	ADP
easat-3328	252	4	the	the	DET
easat-3328	252	5	partial	partial	ADJ
easat-3328	252	6	test	test	NOUN
easat-3328	252	7	indicate	indicate	VERB
easat-3328	252	8	an	an	DET
easat-3328	252	9	influence	influence	NOUN
easat-3328	252	10	on	on	ADP
easat-3328	252	11	the	the	DET
easat-3328	252	12	variable	variable	ADJ
easat-3328	252	13	number	number	NOUN
easat-3328	252	14	of	of	ADP
easat-3328	252	15	words	word	NOUN
easat-3328	252	16	in	in	ADP
easat-3328	252	17	crd	crd	PROPN
easat-3328	252	18	on	on	ADP
easat-3328	252	19	audit	audit	NOUN
easat-3328	252	20	costs	cost	NOUN
easat-3328	252	21	.	.	PUNCT
easat-3328	253	1	a	a	DET
easat-3328	253	2	smaller	small	ADJ
easat-3328	253	3	t	t	NOUN
easat-3328	253	4	-	-	PUNCT
easat-3328	253	5	count	count	NOUN
easat-3328	253	6	value	value	NOUN
easat-3328	253	7	indicates	indicate	VERB
easat-3328	253	8	this	this	PRON
easat-3328	253	9	compared	compare	VERB
easat-3328	253	10	to	to	ADP
easat-3328	253	11	the	the	DET
easat-3328	253	12	t	t	NOUN
easat-3328	253	13	-	-	PUNCT
easat-3328	253	14	table	table	NOUN
easat-3328	253	15	value	value	NOUN
easat-3328	253	16	(	(	PUNCT
easat-3328	253	17	4.83	4.83	NUM
easat-3328	253	18	>	>	SYM
easat-3328	253	19	1.96	1.96	NUM
easat-3328	253	20	)	)	PUNCT
easat-3328	253	21	and	and	CCONJ
easat-3328	253	22	a	a	DET
easat-3328	253	23	higher	high	ADJ
easat-3328	253	24	p	p	NOUN
easat-3328	253	25	-	-	PUNCT
easat-3328	253	26	value	value	NOUN
easat-3328	253	27	for	for	ADP
easat-3328	253	28	the	the	DET
easat-3328	253	29	variable	variable	ADJ
easat-3328	253	30	test	test	NOUN
easat-3328	253	31	(	(	PUNCT
easat-3328	253	32	0.0000	0.0000	NUM
easat-3328	253	33	<	<	NOUN
easat-3328	253	34	0.05	0.05	NUM
easat-3328	253	35	)	)	PUNCT
easat-3328	253	36	.	.	PUNCT
easat-3328	254	1	this	this	DET
easat-3328	254	2	study	study	NOUN
easat-3328	254	3	's	's	PART
easat-3328	254	4	findings	finding	NOUN
easat-3328	254	5	reveal	reveal	VERB
easat-3328	254	6	a	a	DET
easat-3328	254	7	positive	positive	ADJ
easat-3328	254	8	correlation	correlation	NOUN
easat-3328	254	9	between	between	ADP
easat-3328	254	10	crd	crd	NOUN
easat-3328	254	11	and	and	CCONJ
easat-3328	254	12	audit	audit	NOUN
easat-3328	254	13	fees	fee	NOUN
easat-3328	254	14	.	.	PUNCT
easat-3328	255	1	thus	thus	ADV
easat-3328	255	2	study	study	NOUN
easat-3328	255	3	has	have	AUX
easat-3328	255	4	proved	prove	VERB
easat-3328	255	5	that	that	SCONJ
easat-3328	255	6	the	the	DET
easat-3328	255	7	proposed	propose	VERB
easat-3328	255	8	hypothesis	hypothesis	NOUN
easat-3328	255	9	can	can	AUX
easat-3328	255	10	be	be	AUX
easat-3328	255	11	accepted	accept	VERB
easat-3328	255	12	,	,	PUNCT
easat-3328	255	13	that	that	PRON
easat-3328	255	14	is	be	AUX
easat-3328	255	15	to	to	PART
easat-3328	255	16	say	say	VERB
easat-3328	255	17	that	that	SCONJ
easat-3328	255	18	there	there	PRON
easat-3328	255	19	is	be	VERB
easat-3328	255	20	an	an	DET
easat-3328	255	21	influence	influence	NOUN
easat-3328	255	22	between	between	ADP
easat-3328	255	23	the	the	DET
easat-3328	255	24	variable	variable	ADJ
easat-3328	255	25	number	number	NOUN
easat-3328	255	26	of	of	ADP
easat-3328	255	27	crd	crd	PROPN
easat-3328	255	28	words	word	NOUN
easat-3328	255	29	on	on	ADP
easat-3328	255	30	audit	audit	NOUN
easat-3328	255	31	fees	fee	NOUN
easat-3328	255	32	.	.	PUNCT
easat-3328	256	1	consistent	consistent	ADJ
easat-3328	256	2	with	with	ADP
easat-3328	256	3	agency	agency	NOUN
easat-3328	256	4	theory	theory	NOUN
easat-3328	256	5	,	,	PUNCT
easat-3328	256	6	the	the	DET
easat-3328	256	7	results	result	NOUN
easat-3328	256	8	show	show	VERB
easat-3328	256	9	that	that	SCONJ
easat-3328	256	10	the	the	DET
easat-3328	256	11	6098	6098	NUM
easat-3328	256	12	edelweiss	edelweiss	PROPN
easat-3328	256	13	applied	apply	VERB
easat-3328	256	14	science	science	NOUN
easat-3328	256	15	and	and	CCONJ
easat-3328	256	16	technology	technology	NOUN
easat-3328	256	17	issn	issn	PROPN
easat-3328	256	18	:	:	PUNCT
easat-3328	256	19	2576	2576	NUM
easat-3328	256	20	-	-	SYM
easat-3328	256	21	8484	8484	NUM
easat-3328	256	22	vol	vol	NOUN
easat-3328	256	23	.	.	PROPN
easat-3328	256	24	8	8	NUM
easat-3328	256	25	,	,	PUNCT
easat-3328	256	26	no	no	INTJ
easat-3328	256	27	.	.	NOUN
easat-3328	257	1	6	6	NUM
easat-3328	257	2	:	:	SYM
easat-3328	257	3	6090	6090	NUM
easat-3328	257	4	-	-	SYM
easat-3328	257	5	6104	6104	NUM
easat-3328	257	6	,	,	PUNCT
easat-3328	257	7	2024	2024	NUM
easat-3328	257	8	doi	doi	NOUN
easat-3328	257	9	:	:	PUNCT
easat-3328	257	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	257	11	©	©	ADP
easat-3328	257	12	2024	2024	NUM
easat-3328	257	13	by	by	ADP
easat-3328	257	14	the	the	DET
easat-3328	257	15	authors	author	NOUN
easat-3328	257	16	;	;	PUNCT
easat-3328	257	17	licensee	licensee	PROPN
easat-3328	257	18	learning	learn	VERB
easat-3328	257	19	gate	gate	PROPN
easat-3328	257	20	extent	extent	NOUN
easat-3328	257	21	of	of	ADP
easat-3328	257	22	risk	risk	NOUN
easat-3328	257	23	disclosure	disclosure	NOUN
easat-3328	257	24	can	can	AUX
easat-3328	257	25	affect	affect	VERB
easat-3328	257	26	the	the	DET
easat-3328	257	27	audit	audit	NOUN
easat-3328	257	28	costs	cost	NOUN
easat-3328	257	29	incurred	incur	VERB
easat-3328	257	30	because	because	SCONJ
easat-3328	257	31	it	it	PRON
easat-3328	257	32	can	can	AUX
easat-3328	257	33	increase	increase	VERB
easat-3328	257	34	the	the	DET
easat-3328	257	35	scope	scope	NOUN
easat-3328	257	36	of	of	ADP
easat-3328	257	37	work	work	NOUN
easat-3328	257	38	the	the	DET
easat-3328	257	39	auditor	auditor	NOUN
easat-3328	257	40	must	must	AUX
easat-3328	257	41	complete	complete	VERB
easat-3328	257	42	.	.	PUNCT
easat-3328	258	1	the	the	DET
easat-3328	258	2	perceived	perceive	VERB
easat-3328	258	3	level	level	NOUN
easat-3328	258	4	of	of	ADP
easat-3328	258	5	risk	risk	NOUN
easat-3328	258	6	associated	associate	VERB
easat-3328	258	7	with	with	ADP
easat-3328	258	8	the	the	DET
easat-3328	258	9	company	company	NOUN
easat-3328	258	10	's	's	PART
easat-3328	258	11	operations	operation	NOUN
easat-3328	258	12	can	can	AUX
easat-3328	258	13	affect	affect	VERB
easat-3328	258	14	audit	audit	NOUN
easat-3328	258	15	fees	fee	NOUN
easat-3328	258	16	,	,	PUNCT
easat-3328	258	17	with	with	ADP
easat-3328	258	18	auditors	auditor	NOUN
easat-3328	258	19	tending	tend	VERB
easat-3328	258	20	to	to	PART
easat-3328	258	21	charge	charge	VERB
easat-3328	258	22	higher	high	ADJ
easat-3328	258	23	costs	cost	NOUN
easat-3328	258	24	if	if	SCONJ
easat-3328	258	25	the	the	DET
easat-3328	258	26	auditor	auditor	NOUN
easat-3328	258	27	can	can	AUX
easat-3328	258	28	assess	assess	VERB
easat-3328	258	29	the	the	DET
easat-3328	258	30	risk	risk	NOUN
easat-3328	258	31	of	of	ADP
easat-3328	258	32	the	the	DET
easat-3328	258	33	company	company	NOUN
easat-3328	258	34	's	's	PART
easat-3328	258	35	cybersecurity	cybersecurity	NOUN
easat-3328	258	36	disclosure	disclosure	NOUN
easat-3328	258	37	.	.	PUNCT
easat-3328	259	1	the	the	DET
easat-3328	259	2	number	number	NOUN
easat-3328	259	3	of	of	ADP
easat-3328	259	4	cybersecurity	cybersecurity	NOUN
easat-3328	259	5	risk	risk	NOUN
easat-3328	259	6	disclosure	disclosure	NOUN
easat-3328	259	7	words	word	NOUN
easat-3328	259	8	in	in	ADP
easat-3328	259	9	this	this	DET
easat-3328	259	10	study	study	NOUN
easat-3328	259	11	identifies	identify	VERB
easat-3328	259	12	items	item	NOUN
easat-3328	259	13	using	use	VERB
easat-3328	259	14	keywords	keyword	NOUN
easat-3328	259	15	collected	collect	VERB
easat-3328	259	16	using	use	VERB
easat-3328	259	17	https://voyant-tools.org/	https://voyant-tools.org/	PRON
easat-3328	259	18	with	with	ADP
easat-3328	259	19	electronic	electronic	ADJ
easat-3328	259	20	counts	count	NOUN
easat-3328	259	21	on	on	ADP
easat-3328	259	22	the	the	DET
easat-3328	259	23	annual	annual	ADJ
easat-3328	259	24	report	report	NOUN
easat-3328	259	25	.	.	PUNCT
easat-3328	260	1	the	the	DET
easat-3328	260	2	more	more	ADJ
easat-3328	260	3	words	word	NOUN
easat-3328	260	4	in	in	ADP
easat-3328	260	5	a	a	DET
easat-3328	260	6	cybersecurity	cybersecurity	NOUN
easat-3328	260	7	risk	risk	NOUN
easat-3328	260	8	disclosure	disclosure	NOUN
easat-3328	260	9	in	in	ADP
easat-3328	260	10	a	a	DET
easat-3328	260	11	annual	annual	ADJ
easat-3328	260	12	report	report	NOUN
easat-3328	260	13	,	,	PUNCT
easat-3328	260	14	the	the	DET
easat-3328	260	15	more	more	ADJ
easat-3328	260	16	influence	influence	NOUN
easat-3328	260	17	it	it	PRON
easat-3328	260	18	has	have	VERB
easat-3328	260	19	in	in	ADP
easat-3328	260	20	increasing	increase	VERB
easat-3328	260	21	audit	audit	NOUN
easat-3328	260	22	costs	cost	NOUN
easat-3328	260	23	.	.	PUNCT
easat-3328	261	1	the	the	DET
easat-3328	261	2	study	study	NOUN
easat-3328	261	3	’s	’s	PART
easat-3328	261	4	outcomes	outcome	NOUN
easat-3328	261	5	align	align	VERB
easat-3328	261	6	with	with	ADP
easat-3328	261	7	research	research	NOUN
easat-3328	261	8	conducted	conduct	VERB
easat-3328	261	9	by	by	ADP
easat-3328	261	10	previous	previous	ADJ
easat-3328	261	11	researchers	researcher	NOUN
easat-3328	261	12	.	.	PUNCT
easat-3328	262	1	the	the	DET
easat-3328	262	2	outcomes	outcome	NOUN
easat-3328	262	3	of	of	ADP
easat-3328	262	4	this	this	DET
easat-3328	262	5	research	research	NOUN
easat-3328	262	6	are	be	AUX
easat-3328	262	7	no	no	ADV
easat-3328	262	8	different	different	ADJ
easat-3328	262	9	from	from	ADP
easat-3328	262	10	the	the	DET
easat-3328	262	11	research	research	NOUN
easat-3328	262	12	of	of	ADP
easat-3328	262	13	calderon	calderon	NOUN
easat-3328	262	14	and	and	CCONJ
easat-3328	262	15	gao	gao	PROPN
easat-3328	262	16	(	(	PUNCT
easat-3328	262	17	2020	2020	NUM
easat-3328	262	18	)	)	PUNCT
easat-3328	263	1	[	[	X
easat-3328	263	2	15	15	NUM
easat-3328	263	3	]	]	X
easat-3328	263	4	,	,	PUNCT
easat-3328	263	5	which	which	PRON
easat-3328	263	6	states	state	VERB
easat-3328	263	7	that	that	SCONJ
easat-3328	263	8	the	the	DET
easat-3328	263	9	number	number	NOUN
easat-3328	263	10	of	of	ADP
easat-3328	263	11	words	word	NOUN
easat-3328	263	12	in	in	ADP
easat-3328	263	13	the	the	DET
easat-3328	263	14	crd	crd	NOUN
easat-3328	263	15	affects	affect	VERB
easat-3328	263	16	the	the	DET
easat-3328	263	17	amount	amount	NOUN
easat-3328	263	18	of	of	ADP
easat-3328	263	19	audit	audit	NOUN
easat-3328	263	20	fees	fee	NOUN
easat-3328	263	21	to	to	PART
easat-3328	263	22	be	be	AUX
easat-3328	263	23	paid	pay	VERB
easat-3328	263	24	.	.	PUNCT
easat-3328	264	1	total	total	ADJ
easat-3328	264	2	disclosure	disclosure	NOUN
easat-3328	264	3	,	,	PUNCT
easat-3328	264	4	causes	cause	NOUN
easat-3328	264	5	,	,	PUNCT
easat-3328	264	6	and	and	CCONJ
easat-3328	264	7	impacts	impact	NOUN
easat-3328	264	8	of	of	ADP
easat-3328	264	9	cyber	cyber	ADJ
easat-3328	264	10	risk	risk	NOUN
easat-3328	264	11	are	be	AUX
easat-3328	264	12	directly	directly	ADV
easat-3328	264	13	related	relate	VERB
easat-3328	264	14	to	to	ADP
easat-3328	264	15	audit	audit	NOUN
easat-3328	264	16	fees	fee	NOUN
easat-3328	264	17	(	(	PUNCT
easat-3328	264	18	karyani	karyani	X
easat-3328	264	19	et	et	PROPN
easat-3328	264	20	al	al	PROPN
easat-3328	264	21	.	.	PROPN
easat-3328	264	22	,	,	PUNCT
easat-3328	264	23	(	(	PUNCT
easat-3328	264	24	2023	2023	NUM
easat-3328	264	25	)	)	PUNCT
easat-3328	265	1	[	[	X
easat-3328	265	2	16	16	NUM
easat-3328	265	3	]	]	PUNCT
easat-3328	265	4	.	.	PUNCT
easat-3328	266	1	furthermore	furthermore	ADV
easat-3328	266	2	,	,	PUNCT
easat-3328	266	3	karmelina	karmelina	NOUN
easat-3328	266	4	(	(	PUNCT
easat-3328	266	5	2021	2021	NUM
easat-3328	266	6	)	)	PUNCT
easat-3328	267	1	[	[	X
easat-3328	267	2	17	17	NUM
easat-3328	267	3	]	]	PUNCT
easat-3328	267	4	states	state	VERB
easat-3328	267	5	that	that	SCONJ
easat-3328	267	6	the	the	PRON
easat-3328	267	7	greater	great	ADJ
easat-3328	267	8	the	the	DET
easat-3328	267	9	number	number	NOUN
easat-3328	267	10	in	in	ADP
easat-3328	267	11	the	the	DET
easat-3328	267	12	crd	crd	NOUN
easat-3328	267	13	,	,	PUNCT
easat-3328	267	14	the	the	PRON
easat-3328	267	15	greater	great	ADJ
easat-3328	267	16	the	the	DET
easat-3328	267	17	determination	determination	NOUN
easat-3328	267	18	of	of	ADP
easat-3328	267	19	audit	audit	NOUN
easat-3328	267	20	fees	fee	NOUN
easat-3328	267	21	that	that	PRON
easat-3328	267	22	need	need	VERB
easat-3328	267	23	to	to	PART
easat-3328	267	24	be	be	AUX
easat-3328	267	25	paid	pay	VERB
easat-3328	267	26	by	by	ADP
easat-3328	267	27	the	the	DET
easat-3328	267	28	company.this	company.this	PROPN
easat-3328	267	29	is	be	AUX
easat-3328	267	30	because	because	SCONJ
easat-3328	267	31	auditors	auditor	NOUN
easat-3328	267	32	can	can	AUX
easat-3328	267	33	use	use	VERB
easat-3328	267	34	cybersecurity	cybersecurity	NOUN
easat-3328	267	35	risk	risk	NOUN
easat-3328	267	36	disclosure	disclosure	NOUN
easat-3328	267	37	in	in	ADP
easat-3328	267	38	the	the	DET
easat-3328	267	39	company	company	NOUN
easat-3328	267	40	's	's	PART
easat-3328	267	41	annual	annual	ADJ
easat-3328	267	42	report	report	NOUN
easat-3328	267	43	as	as	ADP
easat-3328	267	44	a	a	DET
easat-3328	267	45	source	source	NOUN
easat-3328	267	46	for	for	ADP
easat-3328	267	47	assessing	assess	VERB
easat-3328	267	48	company	company	NOUN
easat-3328	267	49	risk	risk	NOUN
easat-3328	267	50	.	.	PUNCT
easat-3328	268	1	when	when	SCONJ
easat-3328	268	2	auditors	auditor	NOUN
easat-3328	268	3	assess	assess	VERB
easat-3328	268	4	a	a	DET
easat-3328	268	5	high	high	ADJ
easat-3328	268	6	risk	risk	NOUN
easat-3328	268	7	,	,	PUNCT
easat-3328	268	8	they	they	PRON
easat-3328	268	9	need	need	VERB
easat-3328	268	10	more	more	ADJ
easat-3328	268	11	time	time	NOUN
easat-3328	268	12	to	to	PART
easat-3328	268	13	conduct	conduct	VERB
easat-3328	268	14	a	a	DET
easat-3328	268	15	more	more	ADJ
easat-3328	268	16	in	in	ADP
easat-3328	268	17	-	-	PUNCT
easat-3328	268	18	depth	depth	NOUN
easat-3328	268	19	examination	examination	NOUN
easat-3328	268	20	so	so	SCONJ
easat-3328	268	21	that	that	SCONJ
easat-3328	268	22	audit	audit	NOUN
easat-3328	268	23	costs	cost	VERB
easat-3328	268	24	increase	increase	NOUN
easat-3328	268	25	.	.	PUNCT
easat-3328	269	1	rosati	rosati	PROPN
easat-3328	269	2	,	,	PUNCT
easat-3328	269	3	gogolin	gogolin	PROPN
easat-3328	269	4	,	,	PUNCT
easat-3328	269	5	and	and	CCONJ
easat-3328	269	6	lynn	lynn	PROPN
easat-3328	269	7	(	(	PUNCT
easat-3328	269	8	2019	2019	NUM
easat-3328	269	9	)	)	PUNCT
easat-3328	270	1	[	[	X
easat-3328	270	2	24	24	NUM
easat-3328	270	3	]	]	PUNCT
easat-3328	270	4	stated	state	VERB
easat-3328	270	5	that	that	SCONJ
easat-3328	270	6	the	the	DET
easat-3328	270	7	increase	increase	NOUN
easat-3328	270	8	in	in	ADP
easat-3328	270	9	audit	audit	NOUN
easat-3328	270	10	service	service	NOUN
easat-3328	270	11	fees	fee	NOUN
easat-3328	270	12	that	that	PRON
easat-3328	270	13	occurs	occur	VERB
easat-3328	270	14	in	in	ADP
easat-3328	270	15	the	the	DET
easat-3328	270	16	year	year	NOUN
easat-3328	270	17	of	of	ADP
easat-3328	270	18	a	a	DET
easat-3328	270	19	cyber	cyber	NOUN
easat-3328	270	20	breach	breach	NOUN
easat-3328	270	21	is	be	AUX
easat-3328	270	22	temporary	temporary	ADJ
easat-3328	270	23	.	.	PUNCT
easat-3328	271	1	before	before	ADP
easat-3328	271	2	the	the	DET
easat-3328	271	3	incident	incident	NOUN
easat-3328	271	4	,	,	PUNCT
easat-3328	271	5	auditors	auditor	NOUN
easat-3328	271	6	have	have	AUX
easat-3328	271	7	anticipated	anticipate	VERB
easat-3328	271	8	cybersecurity	cybersecurity	NOUN
easat-3328	271	9	risks	risk	NOUN
easat-3328	271	10	in	in	ADP
easat-3328	271	11	their	their	PRON
easat-3328	271	12	audit	audit	NOUN
easat-3328	271	13	risk	risk	NOUN
easat-3328	271	14	assessment	assessment	NOUN
easat-3328	271	15	.	.	PUNCT
easat-3328	272	1	the	the	PRON
easat-3328	272	2	higher	high	ADJ
easat-3328	272	3	the	the	DET
easat-3328	272	4	cybersecurity	cybersecurity	NOUN
easat-3328	272	5	risk	risk	NOUN
easat-3328	272	6	,	,	PUNCT
easat-3328	272	7	the	the	PRON
easat-3328	272	8	higher	high	ADJ
easat-3328	272	9	the	the	DET
easat-3328	272	10	cost	cost	NOUN
easat-3328	272	11	that	that	PRON
easat-3328	272	12	the	the	DET
easat-3328	272	13	company	company	NOUN
easat-3328	272	14	must	must	AUX
easat-3328	272	15	pay	pay	VERB
easat-3328	272	16	auditors	auditor	NOUN
easat-3328	272	17	.	.	PUNCT
easat-3328	273	1	li	li	PROPN
easat-3328	273	2	,	,	PUNCT
easat-3328	273	3	no	no	INTJ
easat-3328	273	4	,	,	PUNCT
easat-3328	273	5	and	and	CCONJ
easat-3328	273	6	boritz	boritz	PROPN
easat-3328	273	7	(	(	PUNCT
easat-3328	273	8	2020	2020	NUM
easat-3328	273	9	)	)	PUNCT
easat-3328	274	1	[	[	X
easat-3328	274	2	27	27	NUM
easat-3328	274	3	]	]	PUNCT
easat-3328	274	4	also	also	ADV
easat-3328	274	5	stated	state	VERB
easat-3328	274	6	that	that	SCONJ
easat-3328	274	7	companies	company	NOUN
easat-3328	274	8	facing	face	VERB
easat-3328	274	9	cyber	cyber	ADJ
easat-3328	274	10	incidents	incident	NOUN
easat-3328	274	11	in	in	ADP
easat-3328	274	12	the	the	DET
easat-3328	274	13	current	current	ADJ
easat-3328	274	14	period	period	NOUN
easat-3328	274	15	experience	experience	NOUN
easat-3328	274	16	a	a	DET
easat-3328	274	17	more	more	ADV
easat-3328	274	18	significant	significant	ADJ
easat-3328	274	19	increase	increase	NOUN
easat-3328	274	20	in	in	ADP
easat-3328	274	21	audit	audit	NOUN
easat-3328	274	22	service	service	NOUN
easat-3328	274	23	fees	fee	NOUN
easat-3328	274	24	.	.	PUNCT
easat-3328	275	1	this	this	DET
easat-3328	275	2	study	study	NOUN
easat-3328	275	3	's	's	PART
easat-3328	275	4	findings	finding	NOUN
easat-3328	275	5	practically	practically	ADV
easat-3328	275	6	show	show	VERB
easat-3328	275	7	that	that	SCONJ
easat-3328	275	8	audit	audit	NOUN
easat-3328	275	9	costs	cost	NOUN
easat-3328	275	10	are	be	AUX
easat-3328	275	11	significantly	significantly	ADV
easat-3328	275	12	affected	affect	VERB
easat-3328	275	13	by	by	ADP
easat-3328	275	14	these	these	DET
easat-3328	275	15	factors	factor	NOUN
easat-3328	275	16	;	;	PUNCT
easat-3328	275	17	this	this	PRON
easat-3328	275	18	indicates	indicate	VERB
easat-3328	275	19	that	that	SCONJ
easat-3328	275	20	cybersecurity	cybersecurity	NOUN
easat-3328	275	21	disclosure	disclosure	NOUN
easat-3328	275	22	can	can	AUX
easat-3328	275	23	affect	affect	VERB
easat-3328	275	24	audit	audit	NOUN
easat-3328	275	25	costs	cost	NOUN
easat-3328	275	26	because	because	SCONJ
easat-3328	275	27	cybersecurity	cybersecurity	NOUN
easat-3328	275	28	disclosure	disclosure	NOUN
easat-3328	275	29	in	in	ADP
easat-3328	275	30	the	the	DET
easat-3328	275	31	annual	annual	ADJ
easat-3328	275	32	report	report	NOUN
easat-3328	275	33	is	be	AUX
easat-3328	275	34	a	a	DET
easat-3328	275	35	source	source	NOUN
easat-3328	275	36	of	of	ADP
easat-3328	275	37	information	information	NOUN
easat-3328	275	38	to	to	PART
easat-3328	275	39	assess	assess	VERB
easat-3328	275	40	the	the	DET
easat-3328	275	41	company	company	NOUN
easat-3328	275	42	's	's	PART
easat-3328	275	43	risk	risk	NOUN
easat-3328	275	44	.	.	PUNCT
easat-3328	276	1	thus	thus	ADV
easat-3328	276	2	,	,	PUNCT
easat-3328	276	3	the	the	DET
easat-3328	276	4	company	company	NOUN
easat-3328	276	5	's	's	PART
easat-3328	276	6	inherent	inherent	ADJ
easat-3328	276	7	risk	risk	NOUN
easat-3328	276	8	and	and	CCONJ
easat-3328	276	9	control	control	NOUN
easat-3328	276	10	risk	risk	NOUN
easat-3328	276	11	can	can	AUX
easat-3328	276	12	increase	increase	VERB
easat-3328	276	13	,	,	PUNCT
easat-3328	276	14	requiring	require	VERB
easat-3328	276	15	auditors	auditor	NOUN
easat-3328	276	16	to	to	PART
easat-3328	276	17	minimize	minimize	VERB
easat-3328	276	18	detection	detection	NOUN
easat-3328	276	19	risk	risk	NOUN
easat-3328	276	20	through	through	ADP
easat-3328	276	21	more	more	ADV
easat-3328	276	22	detailed	detailed	ADJ
easat-3328	276	23	testing	testing	NOUN
easat-3328	276	24	.	.	PUNCT
easat-3328	277	1	when	when	SCONJ
easat-3328	277	2	auditors	auditor	NOUN
easat-3328	277	3	assess	assess	VERB
easat-3328	277	4	high	high	ADJ
easat-3328	277	5	risk	risk	NOUN
easat-3328	277	6	in	in	ADP
easat-3328	277	7	auditing	auditing	NOUN
easat-3328	277	8	clients	client	NOUN
easat-3328	277	9	,	,	PUNCT
easat-3328	277	10	auditors	auditor	NOUN
easat-3328	277	11	need	need	VERB
easat-3328	277	12	to	to	PART
easat-3328	277	13	conduct	conduct	VERB
easat-3328	277	14	complex	complex	ADJ
easat-3328	277	15	examinations	examination	NOUN
easat-3328	277	16	or	or	CCONJ
easat-3328	277	17	situations	situation	NOUN
easat-3328	277	18	requiring	require	VERB
easat-3328	277	19	a	a	DET
easat-3328	277	20	high	high	ADJ
easat-3328	277	21	level	level	NOUN
easat-3328	277	22	of	of	ADP
easat-3328	277	23	judgment	judgment	NOUN
easat-3328	277	24	,	,	PUNCT
easat-3328	277	25	thus	thus	ADV
easat-3328	277	26	requiring	require	VERB
easat-3328	277	27	more	more	ADJ
easat-3328	277	28	time	time	NOUN
easat-3328	277	29	and	and	CCONJ
easat-3328	277	30	increasing	increase	VERB
easat-3328	277	31	audit	audit	NOUN
easat-3328	277	32	costs	cost	NOUN
easat-3328	277	33	.	.	PUNCT
easat-3328	278	1	the	the	DET
easat-3328	278	2	existence	existence	NOUN
easat-3328	278	3	of	of	ADP
easat-3328	278	4	cybersecurity	cybersecurity	NOUN
easat-3328	278	5	issues	issue	NOUN
easat-3328	278	6	that	that	PRON
easat-3328	278	7	require	require	VERB
easat-3328	278	8	auditors	auditor	NOUN
easat-3328	278	9	to	to	PART
easat-3328	278	10	conduct	conduct	VERB
easat-3328	278	11	more	more	ADV
easat-3328	278	12	comprehensive	comprehensive	ADJ
easat-3328	278	13	testing	testing	NOUN
easat-3328	278	14	has	have	VERB
easat-3328	278	15	an	an	DET
easat-3328	278	16	impact	impact	NOUN
easat-3328	278	17	on	on	ADP
easat-3328	278	18	increasing	increase	VERB
easat-3328	278	19	audit	audit	NOUN
easat-3328	278	20	costs	cost	NOUN
easat-3328	278	21	because	because	SCONJ
easat-3328	278	22	there	there	PRON
easat-3328	278	23	is	be	VERB
easat-3328	278	24	an	an	DET
easat-3328	278	25	increase	increase	NOUN
easat-3328	278	26	in	in	ADP
easat-3328	278	27	inherent	inherent	ADJ
easat-3328	278	28	risk	risk	NOUN
easat-3328	278	29	and	and	CCONJ
easat-3328	278	30	control	control	NOUN
easat-3328	278	31	risk	risk	NOUN
easat-3328	278	32	within	within	ADP
easat-3328	278	33	the	the	DET
easat-3328	278	34	company	company	NOUN
easat-3328	278	35	,	,	PUNCT
easat-3328	278	36	requiring	require	VERB
easat-3328	278	37	auditors	auditor	NOUN
easat-3328	278	38	to	to	PART
easat-3328	278	39	reduce	reduce	VERB
easat-3328	278	40	detection	detection	NOUN
easat-3328	278	41	risk	risk	NOUN
easat-3328	278	42	by	by	ADP
easat-3328	278	43	conducting	conduct	VERB
easat-3328	278	44	more	more	ADV
easat-3328	278	45	detailed	detailed	ADJ
easat-3328	278	46	testing	testing	NOUN
easat-3328	278	47	[	[	X
easat-3328	278	48	15	15	NUM
easat-3328	278	49	]	]	PUNCT
easat-3328	278	50	.	.	PUNCT
easat-3328	279	1	the	the	DET
easat-3328	279	2	number	number	NOUN
easat-3328	279	3	of	of	ADP
easat-3328	279	4	words	word	NOUN
easat-3328	279	5	clients	client	NOUN
easat-3328	279	6	use	use	VERB
easat-3328	279	7	in	in	ADP
easat-3328	279	8	crd	crd	PROPN
easat-3328	279	9	can	can	AUX
easat-3328	279	10	affect	affect	VERB
easat-3328	279	11	audit	audit	NOUN
easat-3328	279	12	costs	cost	NOUN
easat-3328	279	13	[	[	X
easat-3328	279	14	15	15	NUM
easat-3328	279	15	]	]	PUNCT
easat-3328	279	16	.	.	PUNCT
easat-3328	280	1	similar	similar	ADJ
easat-3328	280	2	results	result	NOUN
easat-3328	280	3	in	in	ADP
easat-3328	280	4	karmelina	karmelina	NOUN
easat-3328	280	5	's	's	PART
easat-3328	280	6	(	(	PUNCT
easat-3328	280	7	2021	2021	NUM
easat-3328	280	8	)	)	PUNCT
easat-3328	281	1	[	[	X
easat-3328	281	2	17	17	NUM
easat-3328	281	3	]	]	PUNCT
easat-3328	281	4	study	study	NOUN
easat-3328	281	5	stated	state	VERB
easat-3328	281	6	that	that	SCONJ
easat-3328	281	7	the	the	DET
easat-3328	281	8	increasing	increase	VERB
easat-3328	281	9	number	number	NOUN
easat-3328	281	10	of	of	ADP
easat-3328	281	11	words	word	NOUN
easat-3328	281	12	in	in	ADP
easat-3328	281	13	crd	crd	PROPN
easat-3328	281	14	can	can	AUX
easat-3328	281	15	increase	increase	VERB
easat-3328	281	16	the	the	DET
easat-3328	281	17	determination	determination	NOUN
easat-3328	281	18	of	of	ADP
easat-3328	281	19	audit	audit	NOUN
easat-3328	281	20	fees	fee	NOUN
easat-3328	281	21	that	that	PRON
easat-3328	281	22	need	need	VERB
easat-3328	281	23	to	to	PART
easat-3328	281	24	be	be	AUX
easat-3328	281	25	paid	pay	VERB
easat-3328	281	26	by	by	ADP
easat-3328	281	27	the	the	DET
easat-3328	281	28	company	company	NOUN
easat-3328	281	29	.	.	PUNCT
easat-3328	282	1	6	6	X
easat-3328	282	2	.	.	X
easat-3328	282	3	conclusion	conclusion	NOUN
easat-3328	282	4	this	this	DET
easat-3328	282	5	study	study	NOUN
easat-3328	282	6	investigates	investigate	VERB
easat-3328	282	7	empirical	empirical	ADJ
easat-3328	282	8	evidence	evidence	NOUN
easat-3328	282	9	on	on	ADP
easat-3328	282	10	the	the	DET
easat-3328	282	11	effect	effect	NOUN
easat-3328	282	12	of	of	ADP
easat-3328	282	13	crd	crd	PROPN
easat-3328	282	14	on	on	ADP
easat-3328	282	15	audit	audit	NOUN
easat-3328	282	16	fees	fee	NOUN
easat-3328	282	17	.	.	PUNCT
easat-3328	283	1	the	the	DET
easat-3328	283	2	findings	finding	NOUN
easat-3328	283	3	indicate	indicate	VERB
easat-3328	283	4	that	that	SCONJ
easat-3328	283	5	crd	crd	PROPN
easat-3328	283	6	significantly	significantly	ADV
easat-3328	283	7	affects	affect	VERB
easat-3328	283	8	audit	audit	NOUN
easat-3328	283	9	fees	fee	NOUN
easat-3328	283	10	.	.	PUNCT
easat-3328	284	1	this	this	DET
easat-3328	284	2	statement	statement	NOUN
easat-3328	284	3	disloses	dislose	VERB
easat-3328	284	4	that	that	SCONJ
easat-3328	284	5	the	the	DET
easat-3328	284	6	more	more	ADJ
easat-3328	284	7	words	word	NOUN
easat-3328	284	8	in	in	ADP
easat-3328	284	9	the	the	DET
easat-3328	284	10	cybersecurity	cybersecurity	NOUN
easat-3328	284	11	risk	risk	NOUN
easat-3328	284	12	disclosure	disclosure	NOUN
easat-3328	284	13	,	,	PUNCT
easat-3328	284	14	the	the	PRON
easat-3328	284	15	higher	high	ADJ
easat-3328	284	16	the	the	DET
easat-3328	284	17	audit	audit	NOUN
easat-3328	284	18	fee	fee	NOUN
easat-3328	284	19	the	the	DET
easat-3328	284	20	company	company	NOUN
easat-3328	284	21	must	must	AUX
easat-3328	284	22	pay	pay	VERB
easat-3328	284	23	the	the	DET
easat-3328	284	24	external	external	ADJ
easat-3328	284	25	auditor	auditor	NOUN
easat-3328	284	26	.	.	PUNCT
easat-3328	285	1	the	the	DET
easat-3328	285	2	control	control	NOUN
easat-3328	285	3	variables	variable	VERB
easat-3328	285	4	lnta	lnta	NOUN
easat-3328	285	5	,	,	PUNCT
easat-3328	285	6	foreign	foreign	ADJ
easat-3328	285	7	and	and	CCONJ
easat-3328	285	8	big4	big4	PROPN
easat-3328	285	9	affect	affect	VERB
easat-3328	285	10	audit	audit	NOUN
easat-3328	285	11	fees	fee	NOUN
easat-3328	285	12	.	.	PUNCT
easat-3328	286	1	meanwhile	meanwhile	ADV
easat-3328	286	2	,	,	PUNCT
easat-3328	286	3	the	the	DET
easat-3328	286	4	control	control	NOUN
easat-3328	286	5	variables	variable	VERB
easat-3328	286	6	lev	lev	NOUN
easat-3328	286	7	,	,	PUNCT
easat-3328	286	8	roa	roa	PROPN
easat-3328	286	9	,	,	PUNCT
easat-3328	286	10	salegrw	salegrw	ADJ
easat-3328	286	11	,	,	PUNCT
easat-3328	286	12	ma	ma	PROPN
easat-3328	286	13	,	,	PUNCT
easat-3328	286	14	loss	loss	NOUN
easat-3328	286	15	,	,	PUNCT
easat-3328	286	16	gco	gco	PROPN
easat-3328	286	17	,	,	PUNCT
easat-3328	286	18	and	and	CCONJ
easat-3328	286	19	initial	initial	ADJ
easat-3328	286	20	do	do	AUX
easat-3328	286	21	not	not	PART
easat-3328	286	22	affect	affect	VERB
easat-3328	286	23	audit	audit	NOUN
easat-3328	286	24	fees	fee	NOUN
easat-3328	286	25	.	.	PUNCT
easat-3328	287	1	7	7	X
easat-3328	287	2	.	.	X
easat-3328	287	3	limitation	limitation	NOUN
easat-3328	287	4	this	this	DET
easat-3328	287	5	study	study	NOUN
easat-3328	287	6	has	have	AUX
easat-3328	287	7	limited	limit	VERB
easat-3328	287	8	data	datum	NOUN
easat-3328	287	9	on	on	ADP
easat-3328	287	10	the	the	DET
easat-3328	287	11	inclusion	inclusion	NOUN
easat-3328	287	12	of	of	ADP
easat-3328	287	13	audit	audit	NOUN
easat-3328	287	14	fees	fee	NOUN
easat-3328	287	15	,	,	PUNCT
easat-3328	287	16	which	which	PRON
easat-3328	287	17	are	be	AUX
easat-3328	287	18	still	still	ADV
easat-3328	287	19	voluntary	voluntary	ADJ
easat-3328	287	20	in	in	ADP
easat-3328	287	21	the	the	DET
easat-3328	287	22	company	company	NOUN
easat-3328	287	23	's	's	PART
easat-3328	287	24	annual	annual	ADJ
easat-3328	287	25	report	report	NOUN
easat-3328	287	26	,	,	PUNCT
easat-3328	287	27	so	so	ADV
easat-3328	287	28	not	not	PART
easat-3328	287	29	all	all	DET
easat-3328	287	30	companies	company	NOUN
easat-3328	287	31	include	include	VERB
easat-3328	287	32	the	the	DET
easat-3328	287	33	amount	amount	NOUN
easat-3328	287	34	of	of	ADP
easat-3328	287	35	audit	audit	NOUN
easat-3328	287	36	fees	fee	NOUN
easat-3328	287	37	given	give	VERB
easat-3328	287	38	to	to	ADP
easat-3328	287	39	auditors	auditor	NOUN
easat-3328	287	40	.	.	PUNCT
easat-3328	288	1	the	the	DET
easat-3328	288	2	company	company	NOUN
easat-3328	288	3	lists	list	VERB
easat-3328	288	4	audit	audit	NOUN
easat-3328	288	5	fees	fee	NOUN
easat-3328	288	6	and	and	CCONJ
easat-3328	288	7	other	other	ADJ
easat-3328	288	8	professional	professional	ADJ
easat-3328	288	9	fees	fee	NOUN
easat-3328	288	10	so	so	SCONJ
easat-3328	288	11	that	that	SCONJ
easat-3328	288	12	the	the	DET
easat-3328	288	13	data	datum	NOUN
easat-3328	288	14	can	can	AUX
easat-3328	288	15	not	not	PART
easat-3328	288	16	be	be	AUX
easat-3328	288	17	used	use	VERB
easat-3328	288	18	as	as	ADP
easat-3328	288	19	research	research	NOUN
easat-3328	288	20	data	datum	NOUN
easat-3328	288	21	.	.	PUNCT
easat-3328	289	1	some	some	DET
easat-3328	289	2	annual	annual	ADJ
easat-3328	289	3	reports	report	NOUN
easat-3328	289	4	can	can	AUX
easat-3328	289	5	not	not	PART
easat-3328	289	6	be	be	AUX
easat-3328	289	7	found	find	VERB
easat-3328	289	8	on	on	ADP
easat-3328	289	9	the	the	DET
easat-3328	289	10	idx	idx	NOUN
easat-3328	289	11	site	site	NOUN
easat-3328	289	12	or	or	CCONJ
easat-3328	289	13	the	the	DET
easat-3328	289	14	company	company	NOUN
easat-3328	289	15	's	's	PART
easat-3328	289	16	official	official	ADJ
easat-3328	289	17	website	website	NOUN
easat-3328	289	18	.	.	PUNCT
easat-3328	290	1	there	there	PRON
easat-3328	290	2	are	be	VERB
easat-3328	290	3	several	several	ADJ
easat-3328	290	4	pdf	pdf	NOUN
easat-3328	290	5	files	file	NOUN
easat-3328	290	6	of	of	ADP
easat-3328	290	7	company	company	NOUN
easat-3328	290	8	annual	annual	ADJ
easat-3328	290	9	reports	report	NOUN
easat-3328	290	10	with	with	ADP
easat-3328	290	11	low	low	ADJ
easat-3328	290	12	quality	quality	NOUN
easat-3328	290	13	,	,	PUNCT
easat-3328	290	14	so	so	CCONJ
easat-3328	290	15	it	it	PRON
easat-3328	290	16	is	be	AUX
easat-3328	290	17	not	not	PART
easat-3328	290	18	possible	possible	ADJ
easat-3328	290	19	to	to	PART
easat-3328	290	20	count	count	VERB
easat-3328	290	21	the	the	DET
easat-3328	290	22	number	number	NOUN
easat-3328	290	23	of	of	ADP
easat-3328	290	24	words	word	NOUN
easat-3328	290	25	in	in	ADP
easat-3328	290	26	cybersecurity	cybersecurity	NOUN
easat-3328	290	27	disclosure	disclosure	NOUN
easat-3328	290	28	.	.	PUNCT
easat-3328	291	1	this	this	DET
easat-3328	291	2	study	study	NOUN
easat-3328	291	3	only	only	ADV
easat-3328	291	4	uses	use	VERB
easat-3328	291	5	annual	annual	ADJ
easat-3328	291	6	report	report	NOUN
easat-3328	291	7	data	datum	NOUN
easat-3328	291	8	with	with	ADP
easat-3328	291	9	an	an	DET
easat-3328	291	10	observation	observation	NOUN
easat-3328	291	11	period	period	NOUN
easat-3328	291	12	of	of	ADP
easat-3328	291	13	2019	2019	NUM
easat-3328	291	14	to	to	ADP
easat-3328	291	15	2023	2023	NUM
easat-3328	291	16	(	(	PUNCT
easat-3328	291	17	5	5	NUM
easat-3328	291	18	years	year	NOUN
easat-3328	291	19	)	)	PUNCT
easat-3328	291	20	.	.	PUNCT
easat-3328	292	1	the	the	DET
easat-3328	292	2	results	result	NOUN
easat-3328	292	3	obtained	obtain	VERB
easat-3328	292	4	may	may	AUX
easat-3328	292	5	be	be	AUX
easat-3328	292	6	different	different	ADJ
easat-3328	292	7	if	if	SCONJ
easat-3328	292	8	a	a	DET
easat-3328	292	9	more	more	ADV
easat-3328	292	10	extended	extended	ADJ
easat-3328	292	11	period	period	NOUN
easat-3328	292	12	is	be	AUX
easat-3328	292	13	used	use	VERB
easat-3328	292	14	.	.	PUNCT
easat-3328	293	1	6099	6099	NUM
easat-3328	293	2	edelweiss	edelweiss	PROPN
easat-3328	293	3	applied	apply	VERB
easat-3328	293	4	science	science	NOUN
easat-3328	293	5	and	and	CCONJ
easat-3328	293	6	technology	technology	NOUN
easat-3328	293	7	issn	issn	PROPN
easat-3328	293	8	:	:	PUNCT
easat-3328	293	9	2576	2576	NUM
easat-3328	293	10	-	-	SYM
easat-3328	293	11	8484	8484	NUM
easat-3328	293	12	vol	vol	NOUN
easat-3328	293	13	.	.	PROPN
easat-3328	293	14	8	8	NUM
easat-3328	293	15	,	,	PUNCT
easat-3328	293	16	no	no	INTJ
easat-3328	293	17	.	.	NOUN
easat-3328	294	1	6	6	NUM
easat-3328	294	2	:	:	SYM
easat-3328	294	3	6090	6090	NUM
easat-3328	294	4	-	-	SYM
easat-3328	294	5	6104	6104	NUM
easat-3328	294	6	,	,	PUNCT
easat-3328	294	7	2024	2024	NUM
easat-3328	294	8	doi	doi	NOUN
easat-3328	294	9	:	:	PUNCT
easat-3328	294	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	294	11	©	©	ADP
easat-3328	294	12	2024	2024	NUM
easat-3328	294	13	by	by	ADP
easat-3328	294	14	the	the	DET
easat-3328	294	15	authors	author	NOUN
easat-3328	294	16	;	;	PUNCT
easat-3328	294	17	licensee	licensee	PROPN
easat-3328	294	18	learning	learn	VERB
easat-3328	294	19	gate	gate	NOUN
easat-3328	294	20	copyright	copyright	NOUN
easat-3328	294	21	:	:	PUNCT
easat-3328	294	22	©	©	PROPN
easat-3328	294	23	2024	2024	NUM
easat-3328	294	24	by	by	ADP
easat-3328	294	25	the	the	DET
easat-3328	294	26	authors	author	NOUN
easat-3328	294	27	.	.	PUNCT
easat-3328	295	1	this	this	DET
easat-3328	295	2	article	article	NOUN
easat-3328	295	3	is	be	AUX
easat-3328	295	4	an	an	DET
easat-3328	295	5	open	open	ADJ
easat-3328	295	6	access	access	NOUN
easat-3328	295	7	article	article	NOUN
easat-3328	295	8	distributed	distribute	VERB
easat-3328	295	9	under	under	ADP
easat-3328	295	10	the	the	DET
easat-3328	295	11	terms	term	NOUN
easat-3328	295	12	and	and	CCONJ
easat-3328	295	13	conditions	condition	NOUN
easat-3328	295	14	of	of	ADP
easat-3328	295	15	the	the	DET
easat-3328	295	16	creative	creative	ADJ
easat-3328	295	17	commons	common	NOUN
easat-3328	295	18	attribution	attribution	NOUN
easat-3328	295	19	(	(	PUNCT
easat-3328	295	20	cc	cc	NOUN
easat-3328	295	21	by	by	ADP
easat-3328	295	22	)	)	PUNCT
easat-3328	295	23	license	license	NOUN
easat-3328	295	24	(	(	PUNCT
easat-3328	295	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3328	295	26	)	)	PUNCT
easat-3328	295	27	.	.	PUNCT
easat-3328	296	1	references	reference	NOUN
easat-3328	296	2	[	[	X
easat-3328	296	3	1	1	NUM
easat-3328	296	4	]	]	PUNCT
easat-3328	296	5	togatorop	togatorop	PROPN
easat-3328	296	6	,	,	PUNCT
easat-3328	296	7	a.	a.	NOUN
easat-3328	296	8	,	,	PUNCT
easat-3328	296	9	darmawan	darmawan	PROPN
easat-3328	296	10	,	,	PUNCT
easat-3328	296	11	d.	d.	PROPN
easat-3328	296	12	,	,	PUNCT
easat-3328	296	13	&	&	CCONJ
easat-3328	296	14	hidayati	hidayati	PROPN
easat-3328	296	15	,	,	PUNCT
easat-3328	296	16	r.	r.	PROPN
easat-3328	296	17	(	(	PUNCT
easat-3328	296	18	2024	2024	NUM
easat-3328	296	19	)	)	PUNCT
easat-3328	296	20	.	.	PUNCT
easat-3328	297	1	‘	'	PUNCT
easat-3328	297	2	transformasi	transformasi	NOUN
easat-3328	297	3	digital	digital	PROPN
easat-3328	297	4	dalam	dalam	PROPN
easat-3328	297	5	mencapai	mencapai	PROPN
easat-3328	297	6	keberlanjutan	keberlanjutan	PROPN
easat-3328	297	7	di	di	PROPN
easat-3328	297	8	bidang	bidang	PROPN
easat-3328	297	9	ekonomi	ekonomi	PROPN
easat-3328	297	10	dan	dan	PROPN
easat-3328	297	11	keuangan	keuangan	PROPN
easat-3328	297	12	’	'	PUNCT
easat-3328	297	13	in	in	ADP
easat-3328	297	14	manajemen	manajeman	NOUN
easat-3328	297	15	business	business	NOUN
easat-3328	297	16	innovation	innovation	PROPN
easat-3328	297	17	conference	conference	NOUN
easat-3328	297	18	2024	2024	NUM
easat-3328	297	19	:	:	PUNCT
easat-3328	297	20	optimalisasi	optimalisasi	PROPN
easat-3328	297	21	umkm	umkm	ADJ
easat-3328	297	22	melalui	melalui	PROPN
easat-3328	297	23	transformasi	transformasi	PROPN
easat-3328	297	24	digital	digital	PROPN
easat-3328	297	25	,	,	PUNCT
easat-3328	297	26	pontianak	pontianak	PROPN
easat-3328	297	27	,	,	PUNCT
easat-3328	297	28	indonesia	indonesia	PROPN
easat-3328	297	29	.	.	PUNCT
easat-3328	298	1	[	[	X
easat-3328	298	2	2	2	NUM
easat-3328	298	3	]	]	PUNCT
easat-3328	298	4	lantip	lantip	PROPN
easat-3328	298	5	,	,	PUNCT
easat-3328	298	6	s.	s.	PROPN
easat-3328	298	7	,	,	PUNCT
easat-3328	298	8	&	&	CCONJ
easat-3328	298	9	daljono	daljono	PROPN
easat-3328	298	10	.	.	PUNCT
easat-3328	299	1	(	(	PUNCT
easat-3328	299	2	2023	2023	NUM
easat-3328	299	3	)	)	PUNCT
easat-3328	299	4	.	.	PUNCT
easat-3328	300	1	‘	'	PUNCT
easat-3328	300	2	pengaruh	pengaruh	NOUN
easat-3328	300	3	transformasi	transformasi	NOUN
easat-3328	300	4	digital	digital	PROPN
easat-3328	300	5	terhadap	terhadap	PROPN
easat-3328	300	6	kinerja	kinerja	PROPN
easat-3328	300	7	’	'	PUNCT
easat-3328	300	8	,	,	PUNCT
easat-3328	300	9	diponegoro	diponegoro	INTJ
easat-3328	300	10	journal	journal	PROPN
easat-3328	300	11	of	of	ADP
easat-3328	300	12	accounting	accounting	NOUN
easat-3328	300	13	,	,	PUNCT
easat-3328	300	14	vol	vol	NOUN
easat-3328	300	15	12	12	NUM
easat-3328	300	16	,	,	PUNCT
easat-3328	301	1	[	[	X
easat-3328	301	2	online	online	X
easat-3328	301	3	]	]	X
easat-3328	301	4	.	.	PUNCT
easat-3328	302	1	available	available	ADJ
easat-3328	302	2	:	:	PUNCT
easat-3328	302	3	http://ejournal-s1.undip.ac.id/index.php/accounting	http://ejournal-s1.undip.ac.id/index.php/accounting	NOUN
easat-3328	302	4	.	.	PUNCT
easat-3328	303	1	[	[	X
easat-3328	303	2	3	3	X
easat-3328	303	3	]	]	X
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easat-3328	303	5	,	,	PUNCT
easat-3328	303	6	d.	d.	PROPN
easat-3328	303	7	,	,	PUNCT
easat-3328	303	8	&	&	CCONJ
easat-3328	303	9	rahman	rahman	PROPN
easat-3328	303	10	,	,	PUNCT
easat-3328	303	11	a.	a.	NOUN
easat-3328	303	12	(	(	PUNCT
easat-3328	303	13	2023	2023	NUM
easat-3328	303	14	)	)	PUNCT
easat-3328	303	15	.	.	PUNCT
easat-3328	304	1	‘	'	PUNCT
easat-3328	304	2	pengaruh	pengaruh	NOUN
easat-3328	304	3	teknologi	teknologi	PROPN
easat-3328	304	4	digital	digital	PROPN
easat-3328	304	5	terhadap	terhadap	PROPN
easat-3328	304	6	bidang	bidang	PROPN
easat-3328	304	7	akuntansi	akuntansi	PROPN
easat-3328	304	8	pada	pada	PROPN
easat-3328	304	9	perusahaan	perusahaan	PROPN
easat-3328	304	10	swasta	swasta	PROPN
easat-3328	304	11	’	'	PUNCT
easat-3328	304	12	in	in	ADP
easat-3328	304	13	konferensi	konferensi	PROPN
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easat-3328	304	15	ilmu	ilmu	PROPN
easat-3328	304	16	administrasi	administrasi	NOUN
easat-3328	304	17	7.0	7.0	NUM
easat-3328	304	18	:	:	PUNCT
easat-3328	304	19	memperkokoh	memperkokoh	PROPN
easat-3328	304	20	pembangunan	pembangunan	PROPN
easat-3328	304	21	bangsa	bangsa	PROPN
easat-3328	304	22	melalui	melalui	PROPN
easat-3328	304	23	penguatan	penguatan	PROPN
easat-3328	304	24	nilai	nilai	PROPN
easat-3328	304	25	publik	publik	PROPN
easat-3328	304	26	yang	yang	PROPN
easat-3328	304	27	berdampak	berdampak	PROPN
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easat-3328	304	29	manapaki	manapaki	PROPN
easat-3328	304	30	indonesia	indonesia	PROPN
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easat-3328	304	32	,	,	PUNCT
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easat-3328	305	1	7	7	NUM
easat-3328	305	2	september	september	PROPN
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easat-3328	305	4	.	.	PUNCT
easat-3328	306	1	bandung	bandung	PROPN
easat-3328	306	2	,	,	PUNCT
easat-3328	306	3	indonesia	indonesia	PROPN
easat-3328	306	4	.	.	PUNCT
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easat-3328	307	2	4	4	NUM
easat-3328	307	3	]	]	X
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easat-3328	307	5	,	,	PUNCT
easat-3328	307	6	w.	w.	NOUN
easat-3328	307	7	(	(	PUNCT
easat-3328	307	8	2024	2024	NUM
easat-3328	307	9	)	)	PUNCT
easat-3328	307	10	.	.	PUNCT
easat-3328	308	1	ancaman	ancaman	PROPN
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easat-3328	308	3	meningkat	meningkat	PROPN
easat-3328	308	4	,	,	PUNCT
easat-3328	308	5	wamenkominfo	wamenkominfo	PROPN
easat-3328	308	6	tekankan	tekankan	PROPN
easat-3328	308	7	pelindungan	pelindungan	PROPN
easat-3328	308	8	data	datum	NOUN
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easat-3328	308	10	.	.	PUNCT
easat-3328	309	1	[	[	X
easat-3328	309	2	online	online	X
easat-3328	309	3	]	]	X
easat-3328	309	4	.	.	PUNCT
easat-3328	310	1	available	available	ADJ
easat-3328	310	2	:	:	PUNCT
easat-3328	311	1	https://www.kominfo.go.id/content/detail/55668/siaran-pers-no-243hmkominfo032024-tentang-ancamansiber-meningkat-wamenkominfo-	https://www.kominfo.go.id/content/detail/55668/siaran-pers-no-243hmkominfo032024-tentang-ancamansiber-meningkat-wamenkominfo-	X
easat-3328	311	2	.	.	PUNCT
easat-3328	312	1	[	[	X
easat-3328	312	2	5	5	NUM
easat-3328	312	3	]	]	PUNCT
easat-3328	312	4	pratama	pratama	NOUN
easat-3328	312	5	,	,	PUNCT
easat-3328	312	6	g.	g.	PROPN
easat-3328	312	7	(	(	PUNCT
easat-3328	312	8	2023	2023	NUM
easat-3328	312	9	)	)	PUNCT
easat-3328	312	10	.	.	PUNCT
easat-3328	313	1	perbankan	perbankan	PROPN
easat-3328	313	2	ri	ri	PROPN
easat-3328	313	3	sasaran	sasaran	PROPN
easat-3328	313	4	empuk	empuk	PROPN
easat-3328	313	5	serangan	serangan	PROPN
easat-3328	313	6	siber	siber	PROPN
easat-3328	313	7	,	,	PUNCT
easat-3328	313	8	ini	ini	PROPN
easat-3328	313	9	faktanya	faktanya	PROPN
easat-3328	313	10	.	.	PUNCT
easat-3328	314	1	[	[	X
easat-3328	314	2	online	online	X
easat-3328	314	3	]	]	X
easat-3328	314	4	.	.	PUNCT
easat-3328	315	1	available	available	ADJ
easat-3328	315	2	:	:	PUNCT
easat-3328	315	3	https://infobanknews.com/perbankan-ri-sasaran-empuk-serangan-siber-ini-faktanya/.	https://infobanknews.com/perbankan-ri-sasaran-empuk-serangan-siber-ini-faktanya/.	PROPN
easat-3328	316	1	[	[	X
easat-3328	316	2	6	6	NUM
easat-3328	316	3	]	]	PUNCT
easat-3328	316	4	bestari	bestari	X
easat-3328	316	5	,	,	PUNCT
easat-3328	316	6	n.	n.	NOUN
easat-3328	316	7	(	(	PUNCT
easat-3328	316	8	2021	2021	NUM
easat-3328	316	9	)	)	PUNCT
easat-3328	316	10	.	.	PUNCT
easat-3328	317	1	serangan	serangan	PROPN
easat-3328	317	2	siber	siber	PROPN
easat-3328	317	3	hacker	hacker	NOUN
easat-3328	317	4	jahat	jahat	PROPN
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easat-3328	317	6	bank	bank	PROPN
easat-3328	317	7	tekor	tekor	PROPN
easat-3328	317	8	rp	rp	PROPN
easat-3328	317	9	246,5	246,5	PROPN
easat-3328	317	10	miliar	miliar	NOUN
easat-3328	317	11	.	.	PUNCT
easat-3328	318	1	[	[	X
easat-3328	318	2	online	online	X
easat-3328	318	3	]	]	X
easat-3328	318	4	.	.	PUNCT
easat-3328	319	1	available	available	ADJ
easat-3328	319	2	:	:	PUNCT
easat-3328	320	1	https://www.cnbcindonesia.com/tech/20211028133440-37-287239/serangan-siber-hacker-jahat-bikin-banktekor-rp-2465-miliar	https://www.cnbcindonesia.com/tech/20211028133440-37-287239/serangan-siber-hacker-jahat-bikin-banktekor-rp-2465-miliar	INTJ
easat-3328	320	2	.	.	PUNCT
easat-3328	321	1	[	[	X
easat-3328	321	2	7	7	NUM
easat-3328	321	3	]	]	X
easat-3328	321	4	iqbal	iqbal	PROPN
easat-3328	321	5	,	,	PUNCT
easat-3328	321	6	m.	m.	NOUN
easat-3328	321	7	(	(	PUNCT
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easat-3328	321	9	)	)	PUNCT
easat-3328	321	10	.	.	PUNCT
easat-3328	322	1	beredar	beredar	PROPN
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easat-3328	322	3	15	15	NUM
easat-3328	322	4	juta	juta	PROPN
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easat-3328	322	8	bocor	bocor	PROPN
easat-3328	322	9	,	,	PUNCT
easat-3328	322	10	apa	apa	PROPN
easat-3328	322	11	benar	benar	PROPN
easat-3328	322	12	?	?	PUNCT
easat-3328	323	1	[	[	X
easat-3328	323	2	online	online	X
easat-3328	323	3	]	]	X
easat-3328	323	4	.	.	PUNCT
easat-3328	324	1	available	available	ADJ
easat-3328	324	2	:	:	PUNCT
easat-3328	325	1	https://www.cnbcindonesia.com/tech/20200502221818-37-155860/beredar-isu-15-juta-akun-penggunatokopedia-bocor-apa-benar	https://www.cnbcindonesia.com/tech/20200502221818-37-155860/beredar-isu-15-juta-akun-penggunatokopedia-bocor-apa-benar	NOUN
easat-3328	325	2	.	.	PUNCT
easat-3328	326	1	[	[	X
easat-3328	326	2	8	8	X
easat-3328	326	3	]	]	X
easat-3328	326	4	the	the	DET
easat-3328	326	5	center	center	NOUN
easat-3328	326	6	for	for	ADP
easat-3328	326	7	audit	audit	NOUN
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easat-3328	326	9	.	.	PUNCT
easat-3328	327	1	(	(	PUNCT
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easat-3328	327	3	)	)	PUNCT
easat-3328	327	4	.	.	PUNCT
easat-3328	328	1	the	the	DET
easat-3328	328	2	role	role	NOUN
easat-3328	328	3	of	of	ADP
easat-3328	328	4	auditors	auditor	NOUN
easat-3328	328	5	in	in	ADP
easat-3328	328	6	non	non	ADJ
easat-3328	328	7	-	-	ADJ
easat-3328	328	8	gaap	gaap	ADJ
easat-3328	328	9	financial	financial	ADJ
easat-3328	328	10	measures	measure	NOUN
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easat-3328	328	12	key	key	ADJ
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easat-3328	328	15	:	:	PUNCT
easat-3328	328	16	present	present	ADJ
easat-3328	328	17	and	and	CCONJ
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easat-3328	328	19	.	.	PUNCT
easat-3328	329	1	[	[	X
easat-3328	329	2	online	online	X
easat-3328	329	3	]	]	X
easat-3328	329	4	.	.	PUNCT
easat-3328	330	1	available	available	ADJ
easat-3328	330	2	:	:	PUNCT
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easat-3328	330	4	.	.	PUNCT
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easat-3328	331	2	9	9	NUM
easat-3328	331	3	]	]	X
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easat-3328	331	5	,	,	PUNCT
easat-3328	331	6	p.	p.	NOUN
easat-3328	331	7	,	,	PUNCT
easat-3328	331	8	fahria	fahria	PROPN
easat-3328	331	9	,	,	PUNCT
easat-3328	331	10	r.	r.	PROPN
easat-3328	331	11	,	,	PUNCT
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easat-3328	331	14	.	.	PUNCT
easat-3328	332	1	(	(	PUNCT
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easat-3328	332	3	)	)	PUNCT
easat-3328	332	4	.	.	PUNCT
easat-3328	333	1	‘	'	PUNCT
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easat-3328	333	5	,	,	PUNCT
easat-3328	333	6	risiko	risiko	PROPN
easat-3328	333	7	perusahaan	perusahaan	PROPN
easat-3328	333	8	,	,	PUNCT
easat-3328	333	9	dan	dan	PROPN
easat-3328	333	10	profitabilitas	profitabilitas	PROPN
easat-3328	333	11	klien	klien	PROPN
easat-3328	333	12	terhadap	terhadap	PROPN
easat-3328	333	13	audit	audit	PROPN
easat-3328	333	14	fee	fee	NOUN
easat-3328	333	15	’	'	PUNCT
easat-3328	333	16	,	,	PUNCT
easat-3328	333	17	jurnal	jurnal	ADJ
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easat-3328	333	25	.	.	PUNCT
easat-3328	334	1	[	[	X
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easat-3328	334	3	]	]	X
easat-3328	334	4	.	.	PUNCT
easat-3328	335	1	available	available	ADJ
easat-3328	335	2	:	:	PUNCT
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easat-3328	335	4	.	.	PUNCT
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easat-3328	336	3	]	]	X
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easat-3328	336	10	,	,	PUNCT
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easat-3328	337	1	‘	'	PUNCT
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easat-3328	337	11	’	'	PUNCT
easat-3328	337	12	,	,	PUNCT
easat-3328	337	13	diponegoro	diponegoro	PROPN
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easat-3328	337	17	,	,	PUNCT
easat-3328	337	18	vol	vol	NOUN
easat-3328	337	19	.	.	PROPN
easat-3328	338	1	10	10	NUM
easat-3328	338	2	,	,	PUNCT
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easat-3328	338	5	4	4	NUM
easat-3328	338	6	,	,	PUNCT
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easat-3328	339	1	[	[	X
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easat-3328	339	3	]	]	X
easat-3328	339	4	.	.	PUNCT
easat-3328	340	1	available	available	ADJ
easat-3328	340	2	:	:	PUNCT
easat-3328	341	1	https://ejournal3.undip.ac.id/index.php/accounting/article/view/32978/26343	https://ejournal3.undip.ac.id/index.php/accounting/article/view/32978/26343	INTJ
easat-3328	341	2	.	.	PUNCT
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easat-3328	342	9	s.	s.	PROPN
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easat-3328	342	13	.	.	PUNCT
easat-3328	343	1	‘	'	PUNCT
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easat-3328	343	11	’	'	PUNCT
easat-3328	343	12	,	,	PUNCT
easat-3328	343	13	borobudur	borobudur	PROPN
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easat-3328	345	10	&	&	CCONJ
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easat-3328	346	1	‘	'	PUNCT
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easat-3328	346	3	-	-	PUNCT
easat-3328	346	4	faktor	faktor	NOUN
easat-3328	346	5	yang	yang	PROPN
easat-3328	346	6	mempengaruhi	mempengaruhi	PROPN
easat-3328	346	7	audit	audit	PROPN
easat-3328	346	8	fee	fee	PROPN
easat-3328	346	9	perusahaan	perusahaan	PROPN
easat-3328	346	10	pertambangan	pertambangan	PROPN
easat-3328	346	11	yang	yang	PROPN
easat-3328	346	12	terdaftar	terdaftar	PROPN
easat-3328	346	13	di	di	PROPN
easat-3328	346	14	bei	bei	VERB
easat-3328	346	15	tahun	tahun	PROPN
easat-3328	346	16	2014	2014	NUM
easat-3328	346	17	-	-	SYM
easat-3328	346	18	2019	2019	NUM
easat-3328	346	19	’	'	PUNCT
easat-3328	346	20	,	,	PUNCT
easat-3328	346	21	jurnal	jurnal	ADJ
easat-3328	346	22	ilmiah	ilmiah	PROPN
easat-3328	346	23	akuntansi	akuntansi	PROPN
easat-3328	346	24	,	,	PUNCT
easat-3328	346	25	vol	vol	NOUN
easat-3328	346	26	.	.	PROPN
easat-3328	346	27	18	18	NUM
easat-3328	347	1	[	[	X
easat-3328	347	2	online	online	X
easat-3328	347	3	]	]	X
easat-3328	347	4	.	.	PUNCT
easat-3328	348	1	available	available	ADJ
easat-3328	348	2	:	:	PUNCT
easat-3328	348	3	https://doi.org/10.46306/rev.v3i2.210	https://doi.org/10.46306/rev.v3i2.210	NOUN
easat-3328	348	4	.	.	PUNCT
easat-3328	349	1	[	[	X
easat-3328	349	2	13	13	NUM
easat-3328	349	3	]	]	X
easat-3328	349	4	amelia	amelia	PROPN
easat-3328	349	5	,	,	PUNCT
easat-3328	349	6	r.	r.	PROPN
easat-3328	349	7	,	,	PUNCT
easat-3328	349	8	abbas	abbas	PROPN
easat-3328	349	9	,	,	PUNCT
easat-3328	349	10	d.	d.	PROPN
easat-3328	349	11	,	,	PUNCT
easat-3328	349	12	hamdani	hamdani	PROPN
easat-3328	349	13	,	,	PUNCT
easat-3328	349	14	&	&	CCONJ
easat-3328	349	15	hakim	hakim	PROPN
easat-3328	349	16	,	,	PUNCT
easat-3328	349	17	m.	m.	NOUN
easat-3328	349	18	(	(	PUNCT
easat-3328	349	19	2022	2022	NUM
easat-3328	349	20	)	)	PUNCT
easat-3328	349	21	.	.	PUNCT
easat-3328	350	1	‘	'	PUNCT
easat-3328	350	2	pengaruh	pengaruh	NOUN
easat-3328	350	3	kompleksitas	kompleksitas	PROPN
easat-3328	350	4	perusahaan	perusahaan	PROPN
easat-3328	350	5	,	,	PUNCT
easat-3328	350	6	jenis	jenis	PROPN
easat-3328	350	7	industri	industri	PROPN
easat-3328	350	8	,	,	PUNCT
easat-3328	350	9	profitabilitas	profitabilitas	PROPN
easat-3328	350	10	klien	klien	PROPN
easat-3328	350	11	,	,	PUNCT
easat-3328	350	12	ukuran	ukuran	PROPN
easat-3328	350	13	perusahaan	perusahaan	PROPN
easat-3328	350	14	dan	dan	PROPN
easat-3328	350	15	komite	komite	PROPN
easat-3328	350	16	audit	audit	PROPN
easat-3328	350	17	terhadap	terhadap	PROPN
easat-3328	350	18	fee	fee	PROPN
easat-3328	350	19	audit	audit	NOUN
easat-3328	350	20	’	'	PUNCT
easat-3328	350	21	,	,	PUNCT
easat-3328	350	22	jurnal	jurnal	ADJ
easat-3328	350	23	mahasiswa	mahasiswa	PROPN
easat-3328	350	24	manajemen	manajemen	PROPN
easat-3328	350	25	dan	dan	PROPN
easat-3328	350	26	akuntansi	akuntansi	PROPN
easat-3328	350	27	,	,	PUNCT
easat-3328	350	28	vol	vol	NOUN
easat-3328	350	29	.	.	PUNCT
easat-3328	350	30	1[online	1[online	NUM
easat-3328	350	31	]	]	X
easat-3328	350	32	.	.	PUNCT
easat-3328	351	1	available	available	ADJ
easat-3328	351	2	:	:	PUNCT
easat-3328	352	1	https://doi.org/10.30640/jumma45.v1i2.331	https://doi.org/10.30640/jumma45.v1i2.331	NOUN
easat-3328	352	2	.	.	PUNCT
easat-3328	353	1	[	[	X
easat-3328	353	2	14	14	NUM
easat-3328	353	3	]	]	X
easat-3328	353	4	nisa	nisa	PROPN
easat-3328	353	5	,	,	PUNCT
easat-3328	353	6	t.	t.	PROPN
easat-3328	353	7	,	,	PUNCT
easat-3328	353	8	&	&	CCONJ
easat-3328	353	9	triyanto	triyanto	PROPN
easat-3328	353	10	,	,	PUNCT
easat-3328	353	11	d.	d.	PROPN
easat-3328	353	12	(	(	PUNCT
easat-3328	353	13	2022	2022	NUM
easat-3328	353	14	)	)	PUNCT
easat-3328	353	15	.	.	PUNCT
easat-3328	354	1	pengaruh	pengaruh	NOUN
easat-3328	354	2	ukuran	ukuran	PROPN
easat-3328	354	3	perusahaan	perusahaan	PROPN
easat-3328	354	4	,	,	PUNCT
easat-3328	354	5	kompleksitas	kompleksitas	PROPN
easat-3328	354	6	perusahaan	perusahaan	PROPN
easat-3328	354	7	,	,	PUNCT
easat-3328	354	8	profitabilitas	profitabilita	NOUN
easat-3328	354	9	,	,	PUNCT
easat-3328	354	10	dan	dan	PROPN
easat-3328	354	11	komite	komite	PROPN
easat-3328	354	12	audit	audit	PROPN
easat-3328	354	13	terhadap	terhadap	PROPN
easat-3328	354	14	fee	fee	NOUN
easat-3328	354	15	audit	audit	NOUN
easat-3328	354	16	(	(	PUNCT
easat-3328	354	17	studi	studi	PROPN
easat-3328	354	18	empiris	empiris	PROPN
easat-3328	354	19	pada	pada	PROPN
easat-3328	354	20	perusahaan	perusahaan	PROPN
easat-3328	354	21	indeks	indeks	PROPN
easat-3328	355	1	lq45	lq45	PROPN
easat-3328	355	2	yang	yang	PROPN
easat-3328	355	3	listed	list	VERB
easat-3328	355	4	di	di	PROPN
easat-3328	355	5	bursa	bursa	PROPN
easat-3328	355	6	efek	efek	NOUN
easat-3328	355	7	indonesia	indonesia	PROPN
easat-3328	355	8	periode	periode	PROPN
easat-3328	355	9	20162020	20162020	NUM
easat-3328	355	10	)	)	PUNCT
easat-3328	355	11	.	.	PUNCT
easat-3328	356	1	unpubliashed	unpubliashed	PROPN
easat-3328	357	1	theses	theses	PROPN
easat-3328	357	2	,	,	PUNCT
easat-3328	357	3	universitas	universita	NOUN
easat-3328	357	4	telkom	telkom	NOUN
easat-3328	357	5	,	,	PUNCT
easat-3328	357	6	bandung	bandung	PROPN
easat-3328	357	7	,	,	PUNCT
easat-3328	357	8	indonesia	indonesia	PROPN
easat-3328	357	9	.	.	PUNCT
easat-3328	358	1	[	[	X
easat-3328	358	2	15	15	NUM
easat-3328	358	3	]	]	X
easat-3328	358	4	calderon	calderon	NOUN
easat-3328	358	5	,	,	PUNCT
easat-3328	358	6	t.	t.	PROPN
easat-3328	358	7	,	,	PUNCT
easat-3328	358	8	&	&	CCONJ
easat-3328	358	9	gao	gao	PROPN
easat-3328	358	10	,	,	PUNCT
easat-3328	358	11	l.	l.	PROPN
easat-3328	358	12	(	(	PUNCT
easat-3328	358	13	2020	2020	NUM
easat-3328	358	14	)	)	PUNCT
easat-3328	358	15	.	.	PUNCT
easat-3328	359	1	‘	'	PUNCT
easat-3328	359	2	cybersecurity	cybersecurity	NOUN
easat-3328	359	3	risks	risk	VERB
easat-3328	359	4	disclosure	disclosure	NOUN
easat-3328	359	5	and	and	CCONJ
easat-3328	359	6	implied	imply	VERB
easat-3328	359	7	audit	audit	NOUN
easat-3328	359	8	risks	risk	NOUN
easat-3328	359	9	:	:	PUNCT
easat-3328	359	10	evidence	evidence	NOUN
easat-3328	359	11	from	from	ADP
easat-3328	359	12	audit	audit	NOUN
easat-3328	359	13	fees	fee	NOUN
easat-3328	359	14	’	'	PUNCT
easat-3328	359	15	,	,	PUNCT
easat-3328	359	16	international	international	ADJ
easat-3328	359	17	journal	journal	NOUN
easat-3328	359	18	of	of	ADP
easat-3328	359	19	auditing	auditing	NOUN
easat-3328	359	20	,	,	PUNCT
easat-3328	359	21	vol	vol	NOUN
easat-3328	359	22	.	.	PROPN
easat-3328	359	23	25	25	NUM
easat-3328	359	24	.	.	PUNCT
easat-3328	360	1	[	[	X
easat-3328	360	2	online	online	X
easat-3328	360	3	]	]	X
easat-3328	360	4	.	.	PUNCT
easat-3328	361	1	available	available	ADJ
easat-3328	361	2	:	:	PUNCT
easat-3328	361	3	https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12209	https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12209	VERB
easat-3328	362	1	[	[	X
easat-3328	362	2	16	16	NUM
easat-3328	362	3	]	]	X
easat-3328	362	4	karyani	karyani	PROPN
easat-3328	362	5	,	,	PUNCT
easat-3328	362	6	e.	e.	PROPN
easat-3328	362	7	,	,	PUNCT
easat-3328	362	8	noveria	noveria	PROPN
easat-3328	362	9	,	,	PUNCT
easat-3328	362	10	a.	a.	NOUN
easat-3328	362	11	,	,	PUNCT
easat-3328	362	12	faturohman	faturohman	NOUN
easat-3328	362	13	,	,	PUNCT
easat-3328	362	14	t.	t.	PROPN
easat-3328	362	15	,	,	PUNCT
easat-3328	362	16	&	&	CCONJ
easat-3328	362	17	rahadi	rahadi	PROPN
easat-3328	362	18	,	,	PUNCT
easat-3328	362	19	r.	r.	PROPN
easat-3328	362	20	(	(	PUNCT
easat-3328	362	21	2023	2023	NUM
easat-3328	362	22	)	)	PUNCT
easat-3328	362	23	.	.	PUNCT
easat-3328	363	1	‘	'	PUNCT
easat-3328	363	2	disclosures	disclosure	NOUN
easat-3328	363	3	of	of	ADP
easat-3328	363	4	cyber	cyber	ADJ
easat-3328	363	5	exposure	exposure	NOUN
easat-3328	363	6	and	and	CCONJ
easat-3328	363	7	audit	audit	NOUN
easat-3328	363	8	fees	fee	NOUN
easat-3328	363	9	:	:	PUNCT
easat-3328	363	10	evidence	evidence	NOUN
easat-3328	363	11	from	from	ADP
easat-3328	363	12	asean-4	asean-4	PROPN
easat-3328	363	13	banking	banking	NOUN
easat-3328	363	14	’	'	PUNCT
easat-3328	363	15	,	,	PUNCT
easat-3328	363	16	corporate	corporate	ADJ
easat-3328	363	17	governance	governance	NOUN
easat-3328	363	18	and	and	CCONJ
easat-3328	363	19	organizational	organizational	ADJ
easat-3328	363	20	behavior	behavior	NOUN
easat-3328	363	21	review	review	NOUN
easat-3328	363	22	,	,	PUNCT
easat-3328	363	23	vol	vol	NOUN
easat-3328	363	24	7	7	NUM
easat-3328	363	25	,	,	PUNCT
easat-3328	363	26	p.	p.	NOUN
easat-3328	363	27	299–312	299–312	NUM
easat-3328	363	28	.	.	PUNCT
easat-3328	364	1	[	[	X
easat-3328	364	2	online	online	X
easat-3328	364	3	]	]	X
easat-3328	364	4	.	.	PUNCT
easat-3328	365	1	available	available	ADJ
easat-3328	365	2	:	:	PUNCT
easat-3328	365	3	https://doi.org/10.22495/cgobrv7i4sip8	https://doi.org/10.22495/cgobrv7i4sip8	ADJ
easat-3328	365	4	.	.	PUNCT
easat-3328	366	1	[	[	X
easat-3328	366	2	17	17	NUM
easat-3328	366	3	]	]	PUNCT
easat-3328	366	4	karmelina	karmelina	NOUN
easat-3328	366	5	,	,	PUNCT
easat-3328	366	6	y.	y.	NOUN
easat-3328	366	7	(	(	PUNCT
easat-3328	366	8	2021	2021	NUM
easat-3328	366	9	)	)	PUNCT
easat-3328	366	10	.	.	PUNCT
easat-3328	367	1	pengaruh	pengaruh	NOUN
easat-3328	367	2	cybersecurity	cybersecurity	NOUN
easat-3328	367	3	disclosure	disclosure	NOUN
easat-3328	367	4	terhadap	terhadap	PROPN
easat-3328	367	5	audit	audit	PROPN
easat-3328	367	6	fee	fee	NOUN
easat-3328	367	7	dengan	dengan	PROPN
easat-3328	367	8	kompetensi	kompetensi	PROPN
easat-3328	367	9	auditor	auditor	PROPN
easat-3328	367	10	internal	internal	PROPN
easat-3328	367	11	sebagai	sebagai	PROPN
easat-3328	367	12	variabel	variabel	PROPN
easat-3328	367	13	moderasi	moderasi	PROPN
easat-3328	367	14	.	.	PUNCT
easat-3328	368	1	unpubliashed	unpubliashed	PROPN
easat-3328	368	2	theses	theses	PROPN
easat-3328	368	3	,	,	PUNCT
easat-3328	368	4	universitas	universitas	PROPN
easat-3328	368	5	pendidikan	pendidikan	PROPN
easat-3328	368	6	indonesia	indonesia	PROPN
easat-3328	368	7	,	,	PUNCT
easat-3328	368	8	bandung	bandung	PROPN
easat-3328	368	9	,	,	PUNCT
easat-3328	368	10	indonesia	indonesia	PROPN
easat-3328	368	11	.	.	PUNCT
easat-3328	369	1	[	[	X
easat-3328	369	2	18	18	NUM
easat-3328	369	3	]	]	X
easat-3328	369	4	gordon	gordon	PROPN
easat-3328	369	5	,	,	PUNCT
easat-3328	369	6	l.	l.	PROPN
easat-3328	369	7	,	,	PUNCT
easat-3328	369	8	loeb	loeb	PROPN
easat-3328	369	9	,	,	PUNCT
easat-3328	369	10	m.	m.	NOUN
easat-3328	369	11	,	,	PUNCT
easat-3328	369	12	&	&	CCONJ
easat-3328	369	13	sohail	sohail	PROPN
easat-3328	369	14	,	,	PUNCT
easat-3328	369	15	t.	t.	PROPN
easat-3328	369	16	(	(	PUNCT
easat-3328	369	17	2010	2010	NUM
easat-3328	369	18	)	)	PUNCT
easat-3328	369	19	.	.	PUNCT
easat-3328	370	1	‘	'	PUNCT
easat-3328	370	2	market	market	NOUN
easat-3328	370	3	value	value	NOUN
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easat-3328	370	5	voluntary	voluntary	ADJ
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easat-3328	370	7	concerning	concern	VERB
easat-3328	370	8	information	information	NOUN
easat-3328	370	9	security	security	NOUN
easat-3328	370	10	’	'	PUNCT
easat-3328	370	11	,	,	PUNCT
easat-3328	370	12	mis	mis	PROPN
easat-3328	370	13	quarterly	quarterly	ADJ
easat-3328	370	14	,	,	PUNCT
easat-3328	370	15	vol	vol	NOUN
easat-3328	370	16	.	.	PROPN
easat-3328	370	17	34	34	NUM
easat-3328	370	18	,	,	PUNCT
easat-3328	370	19	p.	p.	NOUN
easat-3328	370	20	567	567	NUM
easat-3328	370	21	-	-	SYM
easat-3328	370	22	594	594	NUM
easat-3328	371	1	[	[	X
easat-3328	371	2	online	online	X
easat-3328	371	3	]	]	X
easat-3328	371	4	.	.	PUNCT
easat-3328	372	1	available	available	ADJ
easat-3328	372	2	:	:	PUNCT
easat-3328	372	3	doi	doi	NOUN
easat-3328	372	4	:	:	PUNCT
easat-3328	372	5	10.2307/25750692	10.2307/25750692	NUM
easat-3328	372	6	.	.	PUNCT
easat-3328	373	1	[	[	X
easat-3328	373	2	19	19	NUM
easat-3328	373	3	]	]	SYM
easat-3328	373	4	li	li	PROPN
easat-3328	373	5	,	,	PUNCT
easat-3328	373	6	h.	h.	PROPN
easat-3328	373	7	,	,	PUNCT
easat-3328	373	8	no	no	INTJ
easat-3328	373	9	,	,	PUNCT
easat-3328	373	10	w.	w.	PROPN
easat-3328	373	11	,	,	PUNCT
easat-3328	373	12	&	&	CCONJ
easat-3328	373	13	wang	wang	PROPN
easat-3328	373	14	,	,	PUNCT
easat-3328	373	15	t.	t.	PROPN
easat-3328	373	16	(	(	PUNCT
easat-3328	373	17	2018	2018	NUM
easat-3328	373	18	)	)	PUNCT
easat-3328	373	19	.	.	PUNCT
easat-3328	374	1	‘	'	PUNCT
easat-3328	374	2	sec	sec	PROPN
easat-3328	374	3	's	's	PART
easat-3328	374	4	cybersecurity	cybersecurity	NOUN
easat-3328	374	5	disclosure	disclosure	NOUN
easat-3328	374	6	guidance	guidance	NOUN
easat-3328	374	7	and	and	CCONJ
easat-3328	374	8	disclosed	disclose	VERB
easat-3328	374	9	cybersecurity	cybersecurity	NOUN
easat-3328	374	10	risk	risk	NOUN
easat-3328	374	11	factors	factor	NOUN
easat-3328	374	12	’	'	PUNCT
easat-3328	374	13	,	,	PUNCT
easat-3328	374	14	international	international	ADJ
easat-3328	374	15	journal	journal	NOUN
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easat-3328	374	17	accounting	accounting	NOUN
easat-3328	374	18	information	information	NOUN
easat-3328	374	19	systems	system	NOUN
easat-3328	374	20	,	,	PUNCT
easat-3328	374	21	vol	vol	NOUN
easat-3328	374	22	.	.	PROPN
easat-3328	374	23	30	30	NUM
easat-3328	374	24	,	,	PUNCT
easat-3328	374	25	pp.40	pp.40	NOUN
easat-3328	374	26	-	-	SYM
easat-3328	374	27	55	55	NUM
easat-3328	374	28	,	,	PUNCT
easat-3328	374	29	doi	doi	NOUN
easat-3328	374	30	:	:	PUNCT
easat-3328	374	31	10.1016	10.1016	NUM
easat-3328	374	32	/	/	SYM
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easat-3328	374	34	.	.	PUNCT
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easat-3328	375	3	]	]	X
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easat-3328	375	5	,	,	PUNCT
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easat-3328	375	7	,	,	PUNCT
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easat-3328	375	9	,	,	PUNCT
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easat-3328	375	11	,	,	PUNCT
easat-3328	375	12	pinsker	pinsker	PROPN
easat-3328	375	13	,	,	PUNCT
easat-3328	375	14	r.	r.	PROPN
easat-3328	375	15	,	,	PUNCT
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easat-3328	375	17	,	,	PUNCT
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easat-3328	375	19	,	,	PUNCT
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easat-3328	375	30	)	)	PUNCT
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easat-3328	377	2	:	:	PUNCT
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easat-3328	378	2	.	.	PUNCT
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easat-3328	380	1	indonesia	indonesia	PROPN
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easat-3328	380	10	,	,	PUNCT
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easat-3328	380	13	.	.	PUNCT
easat-3328	381	1	[	[	X
easat-3328	381	2	online	online	X
easat-3328	381	3	]	]	X
easat-3328	381	4	.	.	PUNCT
easat-3328	382	1	available	available	ADJ
easat-3328	382	2	:	:	PUNCT
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easat-3328	383	2	.	.	PUNCT
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easat-3328	385	25	:	:	SYM
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easat-3328	385	27	-	-	SYM
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easat-3328	385	29	,	,	PUNCT
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easat-3328	386	3	]	]	PUNCT
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easat-3328	386	6	(	(	PUNCT
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easat-3328	386	8	)	)	PUNCT
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easat-3328	387	1	sec	sec	PROPN
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easat-3328	387	8	,	,	PUNCT
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easat-3328	387	10	,	,	PUNCT
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easat-3328	387	19	.	.	PUNCT
easat-3328	388	1	[	[	X
easat-3328	388	2	online	online	X
easat-3328	388	3	]	]	X
easat-3328	388	4	.	.	PUNCT
easat-3328	389	1	available	available	ADJ
easat-3328	389	2	:	:	PUNCT
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easat-3328	389	4	.	.	PUNCT
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easat-3328	390	5	.	.	PUNCT
easat-3328	391	1	(	(	PUNCT
easat-3328	391	2	2024	2024	NUM
easat-3328	391	3	)	)	PUNCT
easat-3328	391	4	.	.	PUNCT
easat-3328	392	1	cybersecurity	cybersecurity	NOUN
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easat-3328	392	9	.	.	PUNCT
easat-3328	393	1	[	[	X
easat-3328	393	2	online	online	X
easat-3328	393	3	]	]	X
easat-3328	393	4	.	.	PUNCT
easat-3328	394	1	available	available	ADJ
easat-3328	394	2	:	:	PUNCT
easat-3328	395	1	https://www.pwc.com/us/en/services/consulting/cybersecurity-risk-regulatory/sec-final-cybersecurity-disclosurerules/cybersecurity-and-internal-audit.html	https://www.pwc.com/us/en/services/consulting/cybersecurity-risk-regulatory/sec-final-cybersecurity-disclosurerules/cybersecurity-and-internal-audit.html	PART
easat-3328	395	2	.	.	PUNCT
easat-3328	396	1	[	[	X
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easat-3328	396	5	,	,	PUNCT
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easat-3328	396	7	,	,	PUNCT
easat-3328	396	8	gogolin	gogolin	PROPN
easat-3328	396	9	,	,	PUNCT
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easat-3328	396	14	,	,	PUNCT
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easat-3328	397	1	‘	'	PUNCT
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easat-3328	397	16	sec	sec	PROPN
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easat-3328	398	1	[	[	X
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easat-3328	399	2	:	:	PUNCT
easat-3328	400	1	https://doi.org/10.1142/s1094406019500136	https://doi.org/10.1142/s1094406019500136	NUM
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easat-3328	401	10	.	.	PUNCT
easat-3328	402	1	‘	'	PUNCT
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easat-3328	403	1	[	[	X
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easat-3328	403	4	.	.	PUNCT
easat-3328	404	1	available	available	ADJ
easat-3328	404	2	:	:	PUNCT
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easat-3328	406	9	,	,	PUNCT
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easat-3328	412	22	:	:	SYM
easat-3328	412	23	6090	6090	NUM
easat-3328	412	24	-	-	SYM
easat-3328	412	25	6104	6104	NUM
easat-3328	412	26	,	,	PUNCT
easat-3328	412	27	2024	2024	NUM
easat-3328	412	28	doi	doi	NOUN
easat-3328	412	29	:	:	PUNCT
easat-3328	412	30	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	412	31	©	©	ADP
easat-3328	412	32	2024	2024	NUM
easat-3328	412	33	by	by	ADP
easat-3328	412	34	the	the	DET
easat-3328	412	35	authors	author	NOUN
easat-3328	412	36	;	;	PUNCT
easat-3328	412	37	licensee	licensee	PROPN
easat-3328	412	38	learning	learn	VERB
easat-3328	412	39	gate	gate	NOUN
easat-3328	412	40	appendix	appendix	NOUN
easat-3328	412	41	1	1	NUM
easat-3328	412	42	.	.	PUNCT
easat-3328	412	43	keywords	keyword	NOUN
easat-3328	412	44	based	base	VERB
easat-3328	412	45	on	on	ADP
easat-3328	412	46	previous	previous	ADJ
easat-3328	412	47	research	research	NOUN
easat-3328	412	48	no	no	DET
easat-3328	412	49	keywords	keyword	NOUN
easat-3328	412	50	that	that	PRON
easat-3328	412	51	will	will	AUX
easat-3328	412	52	be	be	AUX
easat-3328	412	53	used	use	VERB
easat-3328	412	54	in	in	ADP
easat-3328	412	55	this	this	DET
easat-3328	412	56	research	research	NOUN
easat-3328	412	57	li	li	PROPN
easat-3328	412	58	et	et	PROPN
easat-3328	412	59	al	al	PROPN
easat-3328	412	60	.	.	PROPN
easat-3328	412	61	encryption	encryption	NOUN
easat-3328	412	62	1	1	NUM
easat-3328	412	63	encryption	encryption	NOUN
easat-3328	412	64	computer	computer	NOUN
easat-3328	412	65	(	(	PUNCT
easat-3328	412	66	virus|breach|	virus|breach|	PROPN
easat-3328	412	67	break	break	NOUN
easat-3328	412	68	-	-	PUNCT
easat-3328	412	69	in|attack|security	in|attack|security	NOUN
easat-3328	412	70	)	)	PUNCT
easat-3328	412	71	2	2	NUM
easat-3328	412	72	computer	computer	NOUN
easat-3328	412	73	virus	virus	NOUN
easat-3328	412	74	3	3	NUM
easat-3328	412	75	computer	computer	NOUN
easat-3328	412	76	breach	breach	NOUN
easat-3328	412	77	4	4	NUM
easat-3328	412	78	computer	computer	NOUN
easat-3328	412	79	break	break	NOUN
easat-3328	412	80	-	-	PUNCT
easat-3328	412	81	in	in	ADP
easat-3328	412	82	5	5	NUM
easat-3328	412	83	computer	computer	NOUN
easat-3328	412	84	attack	attack	NOUN
easat-3328	412	85	6	6	NUM
easat-3328	412	86	computer	computer	NOUN
easat-3328	412	87	security	security	NOUN
easat-3328	412	88	security	security	NOUN
easat-3328	412	89	(	(	PUNCT
easat-3328	412	90	breach|incident	breach|incident	NOUN
easat-3328	412	91	)	)	PUNCT
easat-3328	412	92	7	7	NUM
easat-3328	412	93	security	security	NOUN
easat-3328	412	94	breach	breach	NOUN
easat-3328	412	95	8	8	NUM
easat-3328	412	96	security	security	NOUN
easat-3328	412	97	incident	incident	NOUN
easat-3328	412	98	(	(	PUNCT
easat-3328	412	99	information|network|	information|network|	NOUN
easat-3328	412	100	computer	computer	NOUN
easat-3328	412	101	)	)	PUNCT
easat-3328	412	102	security	security	NOUN
easat-3328	412	103	9	9	NUM
easat-3328	412	104	information	information	NOUN
easat-3328	412	105	security	security	NOUN
easat-3328	412	106	10	10	NUM
easat-3328	412	107	network	network	NOUN
easat-3328	412	108	security	security	NOUN
easat-3328	412	109	10	10	NUM
easat-3328	412	110	*	*	PUNCT
easat-3328	412	111	intrusion	intrusion	NOUN
easat-3328	412	112	11	11	NUM
easat-3328	412	113	intrusion	intrusion	NOUN
easat-3328	412	114	hacking|hacker	hacking|hacker	NOUN
easat-3328	412	115	12	12	NUM
easat-3328	412	116	hacking	hack	VERB
easat-3328	412	117	13	13	NUM
easat-3328	412	118	hacker	hacker	NOUN
easat-3328	412	119	denial	denial	NOUN
easat-3328	412	120	of	of	ADP
easat-3328	412	121	service	service	NOUN
easat-3328	412	122	14	14	NUM
easat-3328	412	123	denial	denial	NOUN
easat-3328	412	124	of	of	ADP
easat-3328	412	125	service	service	NOUN
easat-3328	412	126	cyber(-|	cyber(-|	NOUN
easat-3328	412	127	)	)	PUNCT
easat-3328	412	128	(	(	PUNCT
easat-3328	412	129	attack|fraud|threat|risk|	attack|fraud|threat|risk|	PROPN
easat-3328	412	130	terrorist|incident|security	terrorist|incident|security	NOUN
easat-3328	412	131	)	)	PUNCT
easat-3328	412	132	15	15	NUM
easat-3328	412	133	cyber	cyber	NOUN
easat-3328	412	134	-	-	PUNCT
easat-3328	412	135	attack	attack	NOUN
easat-3328	412	136	16	16	NUM
easat-3328	412	137	cyber	cyber	NOUN
easat-3328	412	138	-	-	PUNCT
easat-3328	412	139	fraud	fraud	NOUN
easat-3328	412	140	17	17	NUM
easat-3328	412	141	cyber	cyber	NOUN
easat-3328	412	142	-	-	PUNCT
easat-3328	412	143	threat	threat	NOUN
easat-3328	412	144	18	18	NUM
easat-3328	412	145	cyber	cyber	NOUN
easat-3328	412	146	-	-	PUNCT
easat-3328	412	147	risk	risk	NOUN
easat-3328	412	148	19	19	NUM
easat-3328	412	149	cyber	cyber	NOUN
easat-3328	412	150	-	-	PUNCT
easat-3328	412	151	terrorist	terrorist	ADJ
easat-3328	412	152	20	20	NUM
easat-3328	412	153	cyber	cyber	NOUN
easat-3328	412	154	-	-	PUNCT
easat-3328	412	155	incident	incident	NOUN
easat-3328	412	156	21	21	NUM
easat-3328	412	157	cyber	cyber	NOUN
easat-3328	412	158	-	-	PUNCT
easat-3328	412	159	security	security	NOUN
easat-3328	412	160	22	22	NUM
easat-3328	412	161	cyber	cyber	NOUN
easat-3328	412	162	attack	attack	NOUN
easat-3328	412	163	23	23	NUM
easat-3328	412	164	cyber	cyber	NOUN
easat-3328	412	165	fraud	fraud	NOUN
easat-3328	412	166	24	24	NUM
easat-3328	412	167	cyber	cyber	NOUN
easat-3328	412	168	threat	threat	NOUN
easat-3328	412	169	25	25	NUM
easat-3328	412	170	cyber	cyber	NOUN
easat-3328	412	171	risk	risk	NOUN
easat-3328	412	172	26	26	NUM
easat-3328	412	173	cyber	cyber	NOUN
easat-3328	412	174	terrorist	terrorist	NOUN
easat-3328	412	175	27	27	NUM
easat-3328	412	176	cyber	cyber	NOUN
easat-3328	412	177	incident	incident	NOUN
easat-3328	412	178	28	28	NUM
easat-3328	412	179	cyber	cyber	NOUN
easat-3328	412	180	security	security	NOUN
easat-3328	412	181	cyber	cyber	NOUN
easat-3328	412	182	-	-	PUNCT
easat-3328	412	183	based	base	VERB
easat-3328	412	184	attack	attack	NOUN
easat-3328	412	185	29	29	NUM
easat-3328	412	186	cyber	cyber	NOUN
easat-3328	412	187	-	-	PUNCT
easat-3328	412	188	based	base	VERB
easat-3328	412	189	attack	attack	NOUN
easat-3328	412	190	cybersecurity	cybersecurity	NOUN
easat-3328	412	191	30	30	NUM
easat-3328	412	192	cybersecurity	cybersecurity	NOUN
easat-3328	412	193	infosec	infosec	NOUN
easat-3328	412	194	31	31	NUM
easat-3328	412	195	infosec	infosec	NOUN
easat-3328	412	196	system	system	NOUN
easat-3328	412	197	security	security	NOUN
easat-3328	412	198	32	32	NUM
easat-3328	412	199	system	system	NOUN
easat-3328	412	200	security	security	NOUN
easat-3328	412	201	information	information	NOUN
easat-3328	412	202	technology	technology	NOUN
easat-3328	412	203	(	(	PUNCT
easat-3328	412	204	security|attack	security|attack	PROPN
easat-3328	412	205	)	)	PUNCT
easat-3328	412	206	33	33	NUM
easat-3328	412	207	information	information	NOUN
easat-3328	412	208	technology	technology	NOUN
easat-3328	412	209	security	security	NOUN
easat-3328	412	210	34	34	NUM
easat-3328	412	211	information	information	NOUN
easat-3328	412	212	technology	technology	NOUN
easat-3328	412	213	attack	attack	NOUN
easat-3328	412	214	data	datum	NOUN
easat-3328	412	215	theft	theft	NOUN
easat-3328	412	216	35	35	NUM
easat-3328	412	217	data	datum	NOUN
easat-3328	412	218	theft	theft	NOUN
easat-3328	412	219	phishing	phishe	VERB
easat-3328	412	220	36	36	NUM
easat-3328	412	221	phishing	phishe	VERB
easat-3328	412	222	malware	malware	NOUN
easat-3328	412	223	37	37	NUM
easat-3328	412	224	malware	malware	NOUN
easat-3328	412	225	data	datum	NOUN
easat-3328	412	226	confidentiality	confidentiality	NOUN
easat-3328	412	227	38	38	NUM
easat-3328	412	228	data	datum	NOUN
easat-3328	412	229	confidentiality	confidentiality	NOUN
easat-3328	412	230	confidentiality	confidentiality	NOUN
easat-3328	412	231	of	of	ADP
easat-3328	412	232	data	datum	NOUN
easat-3328	412	233	39	39	NUM
easat-3328	412	234	confidentiality	confidentiality	NOUN
easat-3328	412	235	of	of	ADP
easat-3328	412	236	data	datum	NOUN
easat-3328	412	237	confidential	confidential	ADJ
easat-3328	412	238	data	datum	NOUN
easat-3328	412	239	40	40	NUM
easat-3328	412	240	confidential	confidential	ADJ
easat-3328	412	241	data	datum	NOUN
easat-3328	412	242	unauthorized	unauthorized	ADJ
easat-3328	412	243	access	access	NOUN
easat-3328	412	244	41	41	NUM
easat-3328	412	245	unauthorized	unauthorized	ADJ
easat-3328	412	246	access	access	NOUN
easat-3328	412	247	data	datum	NOUN
easat-3328	412	248	corruption	corruption	NOUN
easat-3328	412	249	42	42	NUM
easat-3328	412	250	data	datum	NOUN
easat-3328	412	251	corruption	corruption	NOUN
easat-3328	412	252	corruption	corruption	NOUN
easat-3328	412	253	of	of	ADP
easat-3328	412	254	data	datum	NOUN
easat-3328	412	255	43	43	NUM
easat-3328	412	256	corruption	corruption	NOUN
easat-3328	412	257	of	of	ADP
easat-3328	412	258	data	datum	NOUN
easat-3328	412	259	network	network	NOUN
easat-3328	412	260	break	break	NOUN
easat-3328	412	261	-	-	PUNCT
easat-3328	412	262	in	in	ADP
easat-3328	412	263	44	44	NUM
easat-3328	412	264	network	network	NOUN
easat-3328	412	265	break	break	NOUN
easat-3328	412	266	-	-	PUNCT
easat-3328	412	267	in	in	ADP
easat-3328	412	268	espionage	espionage	NOUN
easat-3328	412	269	45	45	NUM
easat-3328	412	270	espionage	espionage	NOUN
easat-3328	412	271	cyber(-|	cyber(-|	NOUN
easat-3328	412	272	)	)	PUNCT
easat-3328	412	273	insurance	insurance	NOUN
easat-3328	412	274	46	46	NUM
easat-3328	412	275	cyber	cyber	NOUN
easat-3328	412	276	-	-	PUNCT
easat-3328	412	277	insurance	insurance	NOUN
easat-3328	412	278	6102	6102	NUM
easat-3328	412	279	edelweiss	edelweiss	PROPN
easat-3328	412	280	applied	apply	VERB
easat-3328	412	281	science	science	NOUN
easat-3328	412	282	and	and	CCONJ
easat-3328	412	283	technology	technology	NOUN
easat-3328	412	284	issn	issn	PROPN
easat-3328	412	285	:	:	PUNCT
easat-3328	412	286	2576	2576	NUM
easat-3328	412	287	-	-	SYM
easat-3328	412	288	8484	8484	NUM
easat-3328	412	289	vol	vol	NOUN
easat-3328	412	290	.	.	PROPN
easat-3328	412	291	8	8	NUM
easat-3328	412	292	,	,	PUNCT
easat-3328	412	293	no	no	INTJ
easat-3328	412	294	.	.	NOUN
easat-3328	413	1	6	6	NUM
easat-3328	413	2	:	:	SYM
easat-3328	413	3	6090	6090	NUM
easat-3328	413	4	-	-	SYM
easat-3328	413	5	6104	6104	NUM
easat-3328	413	6	,	,	PUNCT
easat-3328	413	7	2024	2024	NUM
easat-3328	413	8	doi	doi	NOUN
easat-3328	413	9	:	:	PUNCT
easat-3328	413	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	413	11	©	©	ADP
easat-3328	413	12	2024	2024	NUM
easat-3328	413	13	by	by	ADP
easat-3328	413	14	the	the	DET
easat-3328	413	15	authors	author	NOUN
easat-3328	413	16	;	;	PUNCT
easat-3328	413	17	licensee	licensee	PROPN
easat-3328	413	18	learning	learning	NOUN
easat-3328	413	19	gate	gate	NOUN
easat-3328	413	20	47	47	NUM
easat-3328	413	21	cyber	cyber	NOUN
easat-3328	413	22	insurance	insurance	NOUN
easat-3328	413	23	data	datum	NOUN
easat-3328	413	24	breach	breach	VERB
easat-3328	413	25	48	48	NUM
easat-3328	413	26	data	datum	NOUN
easat-3328	413	27	breach	breach	NOUN
easat-3328	413	28	crimeware	crimeware	NOUN
easat-3328	413	29	49	49	NUM
easat-3328	413	30	crimeware	crimeware	NOUN
easat-3328	413	31	ransomware	ransomware	NOUN
easat-3328	413	32	50	50	NUM
easat-3328	413	33	ransomware	ransomware	NOUN
easat-3328	413	34	keylogger	keylogger	NOUN
easat-3328	413	35	51	51	NUM
easat-3328	413	36	keylogger	keylogger	NOUN
easat-3328	413	37	keystroke	keystroke	NOUN
easat-3328	413	38	logging	log	VERB
easat-3328	413	39	52	52	NUM
easat-3328	413	40	keystroke	keystroke	NOUN
easat-3328	413	41	logging	log	VERB
easat-3328	413	42	social	social	ADJ
easat-3328	413	43	engineering	engineering	NOUN
easat-3328	413	44	53	53	NUM
easat-3328	413	45	social	social	ADJ
easat-3328	413	46	engineering	engineering	NOUN
easat-3328	413	47	gordon	gordon	PROPN
easat-3328	413	48	et	et	PROPN
easat-3328	413	49	al	al	PROPN
easat-3328	413	50	.	.	PROPN
easat-3328	414	1	(	(	PUNCT
easat-3328	414	2	2010	2010	NUM
easat-3328	414	3	)	)	PUNCT
easat-3328	414	4	security	security	NOUN
easat-3328	414	5	measure	measure	NOUN
easat-3328	414	6	54	54	NUM
easat-3328	414	7	security	security	NOUN
easat-3328	414	8	measure	measure	NOUN
easat-3328	414	9	authentication	authentication	NOUN
easat-3328	414	10	55	55	NUM
easat-3328	414	11	authentication	authentication	NOUN
easat-3328	414	12	encryption	encryption	NOUN
easat-3328	414	13	55	55	NUM
easat-3328	414	14	*	*	PUNCT
easat-3328	414	15	computer	computer	NOUN
easat-3328	414	16	virus	virus	NOUN
easat-3328	414	17	55	55	NUM
easat-3328	414	18	*	*	PUNCT
easat-3328	414	19	security	security	NOUN
easat-3328	414	20	breach	breach	NOUN
easat-3328	414	21	55	55	NUM
easat-3328	414	22	*	*	PUNCT
easat-3328	414	23	disaster	disaster	NOUN
easat-3328	414	24	recovery	recovery	NOUN
easat-3328	414	25	56	56	NUM
easat-3328	414	26	disaster	disaster	NOUN
easat-3328	414	27	recovery	recovery	NOUN
easat-3328	414	28	information	information	NOUN
easat-3328	414	29	security	security	NOUN
easat-3328	414	30	56	56	NUM
easat-3328	414	31	*	*	PUNCT
easat-3328	414	32	network	network	NOUN
easat-3328	414	33	security	security	NOUN
easat-3328	414	34	56	56	NUM
easat-3328	414	35	*	*	PUNCT
easat-3328	414	36	computer	computer	NOUN
easat-3328	414	37	security	security	NOUN
easat-3328	414	38	56	56	NUM
easat-3328	414	39	*	*	PUNCT
easat-3328	414	40	access	access	NOUN
easat-3328	414	41	control	control	NOUN
easat-3328	414	42	57	57	NUM
easat-3328	414	43	access	access	NOUN
easat-3328	414	44	control	control	NOUN
easat-3328	414	45	intrusion	intrusion	NOUN
easat-3328	414	46	57	57	NUM
easat-3328	414	47	*	*	PUNCT
easat-3328	414	48	business	business	NOUN
easat-3328	414	49	continuity	continuity	NOUN
easat-3328	414	50	58	58	NUM
easat-3328	414	51	business	business	NOUN
easat-3328	414	52	continuity	continuity	NOUN
easat-3328	414	53	security	security	NOUN
easat-3328	414	54	management	management	NOUN
easat-3328	414	55	59	59	NUM
easat-3328	414	56	security	security	NOUN
easat-3328	414	57	management	management	NOUN
easat-3328	414	58	hacker	hacker	NOUN
easat-3328	414	59	59	59	NUM
easat-3328	414	60	*	*	PUNCT
easat-3328	414	61	security	security	NOUN
easat-3328	414	62	monitoring	monitor	VERB
easat-3328	414	63	60	60	NUM
easat-3328	414	64	security	security	NOUN
easat-3328	414	65	monitoring	monitoring	NOUN
easat-3328	414	66	denial	denial	NOUN
easat-3328	414	67	of	of	ADP
easat-3328	414	68	service	service	NOUN
easat-3328	414	69	60	60	NUM
easat-3328	414	70	*	*	PUNCT
easat-3328	414	71	cyber	cyber	NOUN
easat-3328	414	72	security	security	NOUN
easat-3328	414	73	60	60	NUM
easat-3328	414	74	*	*	PUNCT
easat-3328	414	75	cyber	cyber	NOUN
easat-3328	414	76	attack	attack	NOUN
easat-3328	414	77	60	60	NUM
easat-3328	414	78	*	*	PUNCT
easat-3328	414	79	security	security	NOUN
easat-3328	414	80	incident	incident	NOUN
easat-3328	414	81	60	60	NUM
easat-3328	414	82	*	*	PUNCT
easat-3328	414	83	infosec	infosec	ADJ
easat-3328	414	84	60	60	NUM
easat-3328	414	85	*	*	PUNCT
easat-3328	414	86	security	security	NOUN
easat-3328	414	87	expenditure	expenditure	NOUN
easat-3328	414	88	61	61	NUM
easat-3328	414	89	security	security	NOUN
easat-3328	414	90	expenditure	expenditure	NOUN
easat-3328	414	91	computer	computer	NOUN
easat-3328	414	92	system	system	NOUN
easat-3328	414	93	security	security	NOUN
easat-3328	414	94	62	62	NUM
easat-3328	414	95	computer	computer	NOUN
easat-3328	414	96	system	system	NOUN
easat-3328	414	97	security	security	NOUN
easat-3328	414	98	cyber	cyber	NOUN
easat-3328	414	99	security	security	NOUN
easat-3328	414	100	62	62	NUM
easat-3328	414	101	*	*	PUNCT
easat-3328	414	102	computer	computer	NOUN
easat-3328	414	103	breach	breach	NOUN
easat-3328	414	104	62	62	NUM
easat-3328	414	105	*	*	PUNCT
easat-3328	414	106	computer	computer	NOUN
easat-3328	414	107	intrusion	intrusion	NOUN
easat-3328	414	108	63	63	NUM
easat-3328	414	109	computer	computer	NOUN
easat-3328	414	110	intrusion	intrusion	NOUN
easat-3328	414	111	note	note	NOUN
easat-3328	414	112	:	:	PUNCT
easat-3328	414	113	*	*	PUNCT
easat-3328	414	114	double	double	ADJ
easat-3328	414	115	.	.	PUNCT
easat-3328	415	1	6103	6103	NUM
easat-3328	415	2	edelweiss	edelweiss	PROPN
easat-3328	415	3	applied	apply	VERB
easat-3328	415	4	science	science	NOUN
easat-3328	415	5	and	and	CCONJ
easat-3328	415	6	technology	technology	NOUN
easat-3328	415	7	issn	issn	PROPN
easat-3328	415	8	:	:	PUNCT
easat-3328	415	9	2576	2576	NUM
easat-3328	415	10	-	-	SYM
easat-3328	415	11	8484	8484	NUM
easat-3328	415	12	vol	vol	NOUN
easat-3328	415	13	.	.	PROPN
easat-3328	415	14	8	8	NUM
easat-3328	415	15	,	,	PUNCT
easat-3328	415	16	no	no	INTJ
easat-3328	415	17	.	.	NOUN
easat-3328	416	1	6	6	NUM
easat-3328	416	2	:	:	SYM
easat-3328	416	3	6090	6090	NUM
easat-3328	416	4	-	-	SYM
easat-3328	416	5	6104	6104	NUM
easat-3328	416	6	,	,	PUNCT
easat-3328	416	7	2024	2024	NUM
easat-3328	416	8	doi	doi	NOUN
easat-3328	416	9	:	:	PUNCT
easat-3328	416	10	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	416	11	©	©	ADP
easat-3328	416	12	2024	2024	NUM
easat-3328	416	13	by	by	ADP
easat-3328	416	14	the	the	DET
easat-3328	416	15	authors	author	NOUN
easat-3328	416	16	;	;	PUNCT
easat-3328	416	17	licensee	licensee	PROPN
easat-3328	416	18	learning	learn	VERB
easat-3328	416	19	gate	gate	NOUN
easat-3328	416	20	appendix	appendix	NOUN
easat-3328	416	21	2	2	NUM
easat-3328	416	22	.	.	PUNCT
easat-3328	417	1	no	no	DET
easat-3328	417	2	keywords	keyword	NOUN
easat-3328	417	3	to	to	PART
easat-3328	417	4	be	be	AUX
easat-3328	417	5	used	use	VERB
easat-3328	417	6	in	in	ADP
easat-3328	417	7	research	research	NOUN
easat-3328	417	8	number	number	NOUN
easat-3328	417	9	of	of	ADP
easat-3328	417	10	words	word	NOUN
easat-3328	417	11	appearing	appear	VERB
easat-3328	417	12	in	in	ADP
easat-3328	417	13	the	the	DET
easat-3328	417	14	annual	annual	ADJ
easat-3328	417	15	report	report	NOUN
easat-3328	417	16	1	1	NUM
easat-3328	417	17	encryption	encryption	NOUN
easat-3328	417	18	95	95	NUM
easat-3328	417	19	2	2	NUM
easat-3328	417	20	computer	computer	NOUN
easat-3328	417	21	virus	virus	NOUN
easat-3328	417	22	5	5	NUM
easat-3328	417	23	3	3	NUM
easat-3328	417	24	computer	computer	NOUN
easat-3328	417	25	breach	breach	NOUN
easat-3328	417	26	0	0	NUM
easat-3328	417	27	4	4	NUM
easat-3328	417	28	computer	computer	NOUN
easat-3328	417	29	break	break	NOUN
easat-3328	417	30	-	-	PUNCT
easat-3328	417	31	in	in	ADP
easat-3328	417	32	0	0	NUM
easat-3328	417	33	5	5	NUM
easat-3328	417	34	computer	computer	NOUN
easat-3328	417	35	attack	attack	NOUN
easat-3328	417	36	0	0	NUM
easat-3328	417	37	6	6	NUM
easat-3328	417	38	computer	computer	NOUN
easat-3328	417	39	security	security	NOUN
easat-3328	417	40	27	27	NUM
easat-3328	417	41	7	7	NUM
easat-3328	417	42	security	security	NOUN
easat-3328	417	43	breach	breach	NOUN
easat-3328	417	44	24	24	NUM
easat-3328	417	45	8	8	NUM
easat-3328	417	46	security	security	NOUN
easat-3328	417	47	incident	incident	NOUN
easat-3328	417	48	101	101	NUM
easat-3328	417	49	9	9	NUM
easat-3328	417	50	information	information	NOUN
easat-3328	417	51	security	security	NOUN
easat-3328	417	52	2741	2741	NUM
easat-3328	417	53	10	10	NUM
easat-3328	417	54	network	network	NOUN
easat-3328	417	55	security	security	NOUN
easat-3328	417	56	199	199	NUM
easat-3328	417	57	11	11	NUM
easat-3328	417	58	intrusion	intrusion	NOUN
easat-3328	417	59	58	58	NUM
easat-3328	417	60	12	12	NUM
easat-3328	417	61	hacking	hack	VERB
easat-3328	417	62	125	125	NUM
easat-3328	417	63	13	13	NUM
easat-3328	417	64	hacker	hacker	NOUN
easat-3328	417	65	157	157	NUM
easat-3328	417	66	14	14	NUM
easat-3328	417	67	denial	denial	NOUN
easat-3328	417	68	of	of	ADP
easat-3328	417	69	service	service	NOUN
easat-3328	417	70	26	26	NUM
easat-3328	417	71	15	15	NUM
easat-3328	417	72	cyber	cyber	NOUN
easat-3328	417	73	-	-	PUNCT
easat-3328	417	74	attack	attack	NOUN
easat-3328	417	75	0	0	NUM
easat-3328	417	76	16	16	NUM
easat-3328	417	77	cyber	cyber	NOUN
easat-3328	417	78	-	-	PUNCT
easat-3328	417	79	fraud	fraud	NOUN
easat-3328	417	80	0	0	NUM
easat-3328	417	81	17	17	NUM
easat-3328	417	82	cyber	cyber	NOUN
easat-3328	417	83	-	-	PUNCT
easat-3328	417	84	threat	threat	NOUN
easat-3328	417	85	0	0	NUM
easat-3328	417	86	18	18	NUM
easat-3328	417	87	cyber	cyber	NOUN
easat-3328	417	88	-	-	PUNCT
easat-3328	417	89	risk	risk	NOUN
easat-3328	417	90	0	0	NUM
easat-3328	417	91	19	19	NUM
easat-3328	417	92	cyber	cyber	NOUN
easat-3328	417	93	-	-	PUNCT
easat-3328	417	94	terrorist	terrorist	ADJ
easat-3328	417	95	0	0	NUM
easat-3328	417	96	20	20	NUM
easat-3328	417	97	cyber	cyber	NOUN
easat-3328	417	98	-	-	PUNCT
easat-3328	417	99	incident	incident	NOUN
easat-3328	417	100	0	0	NUM
easat-3328	417	101	21	21	NUM
easat-3328	417	102	cyber	cyber	NOUN
easat-3328	417	103	-	-	PUNCT
easat-3328	417	104	security	security	NOUN
easat-3328	417	105	0	0	NUM
easat-3328	417	106	22	22	NUM
easat-3328	417	107	cyber	cyber	NOUN
easat-3328	417	108	attack	attack	NOUN
easat-3328	417	109	195	195	NUM
easat-3328	417	110	23	23	NUM
easat-3328	417	111	cyber	cyber	NOUN
easat-3328	417	112	fraud	fraud	NOUN
easat-3328	417	113	15	15	NUM
easat-3328	417	114	24	24	NUM
easat-3328	417	115	cyber	cyber	NOUN
easat-3328	417	116	threat	threat	NOUN
easat-3328	417	117	95	95	NUM
easat-3328	417	118	25	25	NUM
easat-3328	417	119	cyber	cyber	NOUN
easat-3328	417	120	risk	risk	NOUN
easat-3328	417	121	422	422	NUM
easat-3328	417	122	26	26	NUM
easat-3328	417	123	cyber	cyber	NOUN
easat-3328	417	124	terrorist	terrorist	NOUN
easat-3328	417	125	0	0	NUM
easat-3328	417	126	27	27	NUM
easat-3328	417	127	cyber	cyber	NOUN
easat-3328	417	128	incident	incident	NOUN
easat-3328	417	129	93	93	NUM
easat-3328	417	130	28	28	NUM
easat-3328	417	131	cyber	cyber	NOUN
easat-3328	417	132	security	security	NOUN
easat-3328	417	133	2107	2107	NUM
easat-3328	417	134	29	29	NUM
easat-3328	417	135	cyber	cyber	NOUN
easat-3328	417	136	-	-	PUNCT
easat-3328	417	137	based	base	VERB
easat-3328	417	138	attack	attack	NOUN
easat-3328	417	139	31	31	NUM
easat-3328	417	140	30	30	NUM
easat-3328	417	141	cybersecurity	cybersecurity	NOUN
easat-3328	417	142	1084	1084	NUM
easat-3328	417	143	31	31	NUM
easat-3328	417	144	infosec	infosec	NOUN
easat-3328	417	145	14	14	NUM
easat-3328	417	146	no	no	DET
easat-3328	417	147	keywords	keyword	NOUN
easat-3328	417	148	to	to	PART
easat-3328	417	149	be	be	AUX
easat-3328	417	150	used	use	VERB
easat-3328	417	151	in	in	ADP
easat-3328	417	152	research	research	NOUN
easat-3328	417	153	number	number	NOUN
easat-3328	417	154	of	of	ADP
easat-3328	417	155	words	word	NOUN
easat-3328	417	156	appearing	appear	VERB
easat-3328	417	157	in	in	ADP
easat-3328	417	158	the	the	DET
easat-3328	417	159	annual	annual	ADJ
easat-3328	417	160	report	report	NOUN
easat-3328	417	161	32	32	NUM
easat-3328	417	162	system	system	NOUN
easat-3328	417	163	security	security	NOUN
easat-3328	417	164	281	281	NUM
easat-3328	417	165	33	33	NUM
easat-3328	417	166	information	information	NOUN
easat-3328	417	167	technology	technology	NOUN
easat-3328	417	168	security	security	NOUN
easat-3328	417	169	188	188	NUM
easat-3328	417	170	34	34	NUM
easat-3328	417	171	information	information	NOUN
easat-3328	417	172	technology	technology	NOUN
easat-3328	417	173	attack	attack	NOUN
easat-3328	417	174	0	0	NUM
easat-3328	417	175	35	35	NUM
easat-3328	417	176	data	datum	NOUN
easat-3328	417	177	theft	theft	NOUN
easat-3328	417	178	20	20	NUM
easat-3328	417	179	36	36	NUM
easat-3328	417	180	phishing	phishe	VERB
easat-3328	417	181	217	217	NUM
easat-3328	417	182	37	37	NUM
easat-3328	417	183	malware	malware	NOUN
easat-3328	417	184	175	175	NUM
easat-3328	417	185	38	38	NUM
easat-3328	417	186	data	datum	NOUN
easat-3328	417	187	confidentiality	confidentiality	NOUN
easat-3328	417	188	133	133	NUM
easat-3328	417	189	39	39	NUM
easat-3328	417	190	confidentiality	confidentiality	NOUN
easat-3328	417	191	of	of	ADP
easat-3328	417	192	data	datum	NOUN
easat-3328	417	193	124	124	NUM
easat-3328	417	194	40	40	NUM
easat-3328	417	195	confidential	confidential	ADJ
easat-3328	417	196	data	datum	NOUN
easat-3328	417	197	173	173	NUM
easat-3328	417	198	41	41	NUM
easat-3328	417	199	unauthorized	unauthorized	ADJ
easat-3328	417	200	access	access	NOUN
easat-3328	417	201	32	32	NUM
easat-3328	417	202	42	42	NUM
easat-3328	417	203	data	datum	NOUN
easat-3328	417	204	corruption	corruption	NOUN
easat-3328	417	205	0	0	NUM
easat-3328	417	206	43	43	NUM
easat-3328	417	207	corruption	corruption	NOUN
easat-3328	417	208	of	of	ADP
easat-3328	417	209	data	datum	NOUN
easat-3328	417	210	2	2	NUM
easat-3328	417	211	44	44	NUM
easat-3328	417	212	network	network	NOUN
easat-3328	417	213	break	break	NOUN
easat-3328	417	214	-	-	PUNCT
easat-3328	417	215	in	in	ADP
easat-3328	417	216	0	0	NUM
easat-3328	417	217	45	45	NUM
easat-3328	417	218	espionage	espionage	NOUN
easat-3328	417	219	5	5	NUM
easat-3328	417	220	46	46	NUM
easat-3328	417	221	cyber	cyber	NOUN
easat-3328	417	222	-	-	PUNCT
easat-3328	417	223	insurance	insurance	NOUN
easat-3328	417	224	0	0	NUM
easat-3328	417	225	47	47	NUM
easat-3328	417	226	cyber	cyber	NOUN
easat-3328	417	227	insurance	insurance	NOUN
easat-3328	417	228	9	9	NUM
easat-3328	417	229	6104	6104	NUM
easat-3328	417	230	edelweiss	edelweiss	PROPN
easat-3328	417	231	applied	apply	VERB
easat-3328	417	232	science	science	NOUN
easat-3328	417	233	and	and	CCONJ
easat-3328	417	234	technology	technology	NOUN
easat-3328	417	235	issn	issn	PROPN
easat-3328	417	236	:	:	PUNCT
easat-3328	417	237	2576	2576	NUM
easat-3328	417	238	-	-	SYM
easat-3328	417	239	8484	8484	NUM
easat-3328	417	240	vol	vol	NOUN
easat-3328	417	241	.	.	PROPN
easat-3328	417	242	8	8	NUM
easat-3328	417	243	,	,	PUNCT
easat-3328	417	244	no	no	INTJ
easat-3328	417	245	.	.	NOUN
easat-3328	417	246	6	6	NUM
easat-3328	417	247	:	:	SYM
easat-3328	417	248	6090	6090	NUM
easat-3328	417	249	-	-	SYM
easat-3328	417	250	6104	6104	NUM
easat-3328	417	251	,	,	PUNCT
easat-3328	417	252	2024	2024	NUM
easat-3328	417	253	doi	doi	NOUN
easat-3328	417	254	:	:	PUNCT
easat-3328	417	255	10.55214/25768484.v8i6.3328	10.55214/25768484.v8i6.3328	PROPN
easat-3328	417	256	©	©	ADP
easat-3328	417	257	2024	2024	NUM
easat-3328	417	258	by	by	ADP
easat-3328	417	259	the	the	DET
easat-3328	417	260	authors	author	NOUN
easat-3328	417	261	;	;	PUNCT
easat-3328	417	262	licensee	licensee	PROPN
easat-3328	417	263	learning	learning	NOUN
easat-3328	417	264	gate	gate	NOUN
easat-3328	417	265	48	48	NUM
easat-3328	417	266	data	datum	NOUN
easat-3328	417	267	breach	breach	VERB
easat-3328	417	268	17	17	NUM
easat-3328	417	269	49	49	NUM
easat-3328	417	270	crimeware	crimeware	NOUN
easat-3328	417	271	0	0	NUM
easat-3328	417	272	50	50	NUM
easat-3328	417	273	ransomware	ransomware	NOUN
easat-3328	417	274	87	87	NUM
easat-3328	417	275	51	51	NUM
easat-3328	417	276	keylogger	keylogger	NOUN
easat-3328	417	277	0	0	NUM
easat-3328	417	278	52	52	NUM
easat-3328	417	279	keystroke	keystroke	NOUN
easat-3328	417	280	logging	log	VERB
easat-3328	417	281	0	0	NUM
easat-3328	417	282	53	53	NUM
easat-3328	417	283	social	social	ADJ
easat-3328	417	284	engineering	engineering	NOUN
easat-3328	417	285	73	73	NUM
easat-3328	417	286	54	54	NUM
easat-3328	417	287	security	security	NOUN
easat-3328	417	288	measure	measure	NOUN
easat-3328	417	289	4	4	NUM
easat-3328	417	290	55	55	NUM
easat-3328	417	291	authentication	authentication	NOUN
easat-3328	417	292	181	181	NUM
easat-3328	417	293	56	56	NUM
easat-3328	417	294	disaster	disaster	NOUN
easat-3328	417	295	recovery	recovery	NOUN
easat-3328	417	296	1572	1572	NUM
easat-3328	418	1	57	57	NUM
easat-3328	418	2	access	access	NOUN
easat-3328	418	3	control	control	NOUN
easat-3328	418	4	107	107	NUM
easat-3328	418	5	58	58	NUM
easat-3328	418	6	business	business	NOUN
easat-3328	418	7	continuity	continuity	NOUN
easat-3328	418	8	8405	8405	NUM
easat-3328	418	9	59	59	NUM
easat-3328	418	10	security	security	NOUN
easat-3328	418	11	management	management	NOUN
easat-3328	418	12	1110	1110	NUM
easat-3328	418	13	60	60	NUM
easat-3328	418	14	security	security	NOUN
easat-3328	418	15	monitoring	monitor	VERB
easat-3328	418	16	208	208	NUM
easat-3328	418	17	61	61	NUM
easat-3328	418	18	security	security	NOUN
easat-3328	418	19	expenditure	expenditure	NOUN
easat-3328	418	20	0	0	NUM
easat-3328	418	21	62	62	NUM
easat-3328	418	22	computer	computer	NOUN
easat-3328	418	23	system	system	NOUN
easat-3328	418	24	security	security	NOUN
easat-3328	418	25	0	0	NUM
easat-3328	418	26	63	63	NUM
easat-3328	418	27	computer	computer	NOUN
easat-3328	418	28	intrusion	intrusion	NOUN
easat-3328	418	29	0	0	PUNCT