id	sid	tid	token	lemma	pos
easat-3889	1	1	edelweiss	edelweiss	PROPN
easat-3889	1	2	applied	apply	VERB
easat-3889	1	3	science	science	NOUN
easat-3889	1	4	and	and	CCONJ
easat-3889	1	5	technology	technology	NOUN
easat-3889	1	6	issn	issn	PROPN
easat-3889	1	7	:	:	PUNCT
easat-3889	1	8	2576	2576	NUM
easat-3889	1	9	-	-	SYM
easat-3889	1	10	8484	8484	NUM
easat-3889	1	11	vol	vol	NOUN
easat-3889	1	12	.	.	PROPN
easat-3889	1	13	8	8	NUM
easat-3889	1	14	,	,	PUNCT
easat-3889	1	15	no	no	INTJ
easat-3889	1	16	.	.	NOUN
easat-3889	1	17	6	6	NUM
easat-3889	1	18	,	,	PUNCT
easat-3889	1	19	8915	8915	NUM
easat-3889	1	20	-	-	SYM
easat-3889	1	21	8925	8925	NUM
easat-3889	1	22	2024	2024	NUM
easat-3889	1	23	publisher	publisher	NOUN
easat-3889	1	24	:	:	PUNCT
easat-3889	1	25	learning	learn	VERB
easat-3889	1	26	gate	gate	NOUN
easat-3889	1	27	doi	doi	PROPN
easat-3889	1	28	:	:	PUNCT
easat-3889	1	29	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	1	30	©	©	PROPN
easat-3889	1	31	2024	2024	NUM
easat-3889	1	32	by	by	ADP
easat-3889	1	33	the	the	DET
easat-3889	1	34	author	author	NOUN
easat-3889	1	35	;	;	PUNCT
easat-3889	1	36	licensee	licensee	PROPN
easat-3889	1	37	learning	learning	NOUN
easat-3889	1	38	gate	gate	NOUN
easat-3889	1	39	©	©	PROPN
easat-3889	1	40	2024	2024	NUM
easat-3889	1	41	by	by	ADP
easat-3889	1	42	the	the	DET
easat-3889	1	43	author	author	NOUN
easat-3889	1	44	;	;	PUNCT
easat-3889	1	45	licensee	licensee	PROPN
easat-3889	1	46	learning	learn	VERB
easat-3889	1	47	gate	gate	NOUN
easat-3889	1	48	*	*	PUNCT
easat-3889	1	49	correspondence	correspondence	NOUN
easat-3889	1	50	:	:	PUNCT
easat-3889	1	51	nguyenhoai@tmu.edu.vn	nguyenhoai@tmu.edu.vn	ADJ
easat-3889	1	52	factors	factor	NOUN
easat-3889	1	53	affecting	affect	VERB
easat-3889	1	54	the	the	DET
easat-3889	1	55	audit	audit	NOUN
easat-3889	1	56	expectation	expectation	NOUN
easat-3889	1	57	gap	gap	NOUN
easat-3889	1	58	–	–	PUNCT
easat-3889	1	59	a	a	DET
easat-3889	1	60	case	case	NOUN
easat-3889	1	61	study	study	NOUN
easat-3889	1	62	in	in	ADP
easat-3889	1	63	vietnam	vietnam	PROPN
easat-3889	1	64	nguyen	nguyen	PROPN
easat-3889	1	65	thu	thu	PROPN
easat-3889	1	66	hoai1	hoai1	PROPN
easat-3889	1	67	*	*	PUNCT
easat-3889	1	68	1thuongmai	1thuongmai	NUM
easat-3889	1	69	university	university	NOUN
easat-3889	1	70	,	,	PUNCT
easat-3889	1	71	vietnam	vietnam	PROPN
easat-3889	1	72	;	;	PUNCT
easat-3889	1	73	nguyenhoai@tmu.edu.vn	nguyenhoai@tmu.edu.vn	ADJ
easat-3889	1	74	(	(	PUNCT
easat-3889	1	75	n.t.h	n.t.h	NOUN
easat-3889	1	76	.	.	PUNCT
easat-3889	1	77	)	)	PUNCT
easat-3889	1	78	.	.	PUNCT
easat-3889	2	1	abstract	abstract	ADV
easat-3889	2	2	:	:	PUNCT
easat-3889	2	3	the	the	DET
easat-3889	2	4	concept	concept	NOUN
easat-3889	2	5	of	of	ADP
easat-3889	2	6	the	the	DET
easat-3889	2	7	audit	audit	NOUN
easat-3889	2	8	expectation	expectation	NOUN
easat-3889	2	9	gap	gap	NOUN
easat-3889	2	10	(	(	PUNCT
easat-3889	2	11	aeg	aeg	PROPN
easat-3889	2	12	)	)	PUNCT
easat-3889	2	13	is	be	AUX
easat-3889	2	14	not	not	PART
easat-3889	2	15	novel	novel	ADJ
easat-3889	2	16	in	in	ADP
easat-3889	2	17	the	the	DET
easat-3889	2	18	field	field	NOUN
easat-3889	2	19	of	of	ADP
easat-3889	2	20	auditing	auditing	NOUN
easat-3889	2	21	,	,	PUNCT
easat-3889	2	22	having	having	AUX
easat-3889	2	23	first	first	ADV
easat-3889	2	24	been	be	AUX
easat-3889	2	25	introduced	introduce	VERB
easat-3889	2	26	approximately	approximately	ADV
easat-3889	2	27	50	50	NUM
easat-3889	2	28	years	year	NOUN
easat-3889	2	29	ago	ago	ADV
easat-3889	2	30	in	in	ADP
easat-3889	2	31	liggio	liggio	NOUN
easat-3889	2	32	's	's	PART
easat-3889	2	33	[	[	X
easat-3889	2	34	1	1	NUM
easat-3889	2	35	]	]	PUNCT
easat-3889	2	36	study	study	NOUN
easat-3889	2	37	.	.	PUNCT
easat-3889	3	1	since	since	SCONJ
easat-3889	3	2	then	then	ADV
easat-3889	3	3	,	,	PUNCT
easat-3889	3	4	aeg	aeg	PROPN
easat-3889	3	5	has	have	AUX
easat-3889	3	6	garnered	garner	VERB
easat-3889	3	7	significant	significant	ADJ
easat-3889	3	8	attention	attention	NOUN
easat-3889	3	9	from	from	ADP
easat-3889	3	10	both	both	DET
easat-3889	3	11	practitioners	practitioner	NOUN
easat-3889	3	12	and	and	CCONJ
easat-3889	3	13	academic	academic	ADJ
easat-3889	3	14	researchers	researcher	NOUN
easat-3889	3	15	.	.	PUNCT
easat-3889	4	1	however	however	ADV
easat-3889	4	2	,	,	PUNCT
easat-3889	4	3	there	there	PRON
easat-3889	4	4	remains	remain	VERB
easat-3889	4	5	ongoing	ongoing	ADJ
easat-3889	4	6	debate	debate	NOUN
easat-3889	4	7	regarding	regard	VERB
easat-3889	4	8	the	the	DET
easat-3889	4	9	methods	method	NOUN
easat-3889	4	10	used	use	VERB
easat-3889	4	11	to	to	PART
easat-3889	4	12	measure	measure	VERB
easat-3889	4	13	aeg	aeg	NOUN
easat-3889	4	14	and	and	CCONJ
easat-3889	4	15	the	the	DET
easat-3889	4	16	factors	factor	NOUN
easat-3889	4	17	that	that	PRON
easat-3889	4	18	influence	influence	VERB
easat-3889	4	19	it	it	PRON
easat-3889	4	20	.	.	PUNCT
easat-3889	5	1	this	this	DET
easat-3889	5	2	study	study	NOUN
easat-3889	5	3	aims	aim	VERB
easat-3889	5	4	to	to	PART
easat-3889	5	5	address	address	VERB
easat-3889	5	6	these	these	DET
easat-3889	5	7	gaps	gap	NOUN
easat-3889	5	8	by	by	ADP
easat-3889	5	9	proposing	propose	VERB
easat-3889	5	10	a	a	DET
easat-3889	5	11	new	new	ADJ
easat-3889	5	12	approach	approach	NOUN
easat-3889	5	13	for	for	ADP
easat-3889	5	14	measuring	measure	VERB
easat-3889	5	15	aeg	aeg	NOUN
easat-3889	5	16	and	and	CCONJ
easat-3889	5	17	presenting	present	VERB
easat-3889	5	18	a	a	DET
easat-3889	5	19	research	research	NOUN
easat-3889	5	20	model	model	NOUN
easat-3889	5	21	to	to	PART
easat-3889	5	22	identify	identify	VERB
easat-3889	5	23	the	the	DET
easat-3889	5	24	factors	factor	NOUN
easat-3889	5	25	that	that	PRON
easat-3889	5	26	impact	impact	NOUN
easat-3889	5	27	aeg	aeg	NOUN
easat-3889	5	28	.	.	PUNCT
easat-3889	6	1	additionally	additionally	ADV
easat-3889	6	2	,	,	PUNCT
easat-3889	6	3	the	the	DET
easat-3889	6	4	study	study	NOUN
easat-3889	6	5	provides	provide	VERB
easat-3889	6	6	empirical	empirical	ADJ
easat-3889	6	7	evidence	evidence	NOUN
easat-3889	6	8	from	from	ADP
easat-3889	6	9	vietnam	vietnam	PROPN
easat-3889	6	10	to	to	PART
easat-3889	6	11	validate	validate	VERB
easat-3889	6	12	the	the	DET
easat-3889	6	13	proposed	propose	VERB
easat-3889	6	14	measurement	measurement	NOUN
easat-3889	6	15	method	method	NOUN
easat-3889	6	16	and	and	CCONJ
easat-3889	6	17	research	research	NOUN
easat-3889	6	18	model	model	NOUN
easat-3889	6	19	.	.	PUNCT
easat-3889	7	1	the	the	DET
easat-3889	7	2	findings	finding	NOUN
easat-3889	7	3	indicate	indicate	VERB
easat-3889	7	4	the	the	DET
easat-3889	7	5	presence	presence	NOUN
easat-3889	7	6	of	of	ADP
easat-3889	7	7	aeg	aeg	PROPN
easat-3889	7	8	in	in	ADP
easat-3889	7	9	vietnam	vietnam	PROPN
easat-3889	7	10	and	and	CCONJ
easat-3889	7	11	highlight	highlight	VERB
easat-3889	7	12	that	that	DET
easat-3889	7	13	factor	factor	NOUN
easat-3889	7	14	such	such	ADJ
easat-3889	7	15	as	as	ADP
easat-3889	7	16	users	user	NOUN
easat-3889	7	17	'	'	PART
easat-3889	7	18	understanding	understanding	NOUN
easat-3889	7	19	of	of	ADP
easat-3889	7	20	audit	audit	NOUN
easat-3889	7	21	,	,	PUNCT
easat-3889	7	22	users	user	NOUN
easat-3889	7	23	'	'	PART
easat-3889	7	24	neess	neess	NOUN
easat-3889	7	25	from	from	ADP
easat-3889	7	26	audit	audit	NOUN
easat-3889	7	27	,	,	PUNCT
easat-3889	7	28	auditor	auditor	NOUN
easat-3889	7	29	’s	’s	PART
easat-3889	7	30	independence	independence	NOUN
easat-3889	7	31	,	,	PUNCT
easat-3889	7	32	auditor	auditor	NOUN
easat-3889	7	33	’s	’s	PART
easat-3889	7	34	competence	competence	NOUN
easat-3889	7	35	,	,	PUNCT
easat-3889	7	36	and	and	CCONJ
easat-3889	7	37	the	the	DET
easat-3889	7	38	insufficient	insufficient	ADJ
easat-3889	7	39	audit	audit	NOUN
easat-3889	7	40	standards	standard	NOUN
easat-3889	7	41	significantly	significantly	ADV
easat-3889	7	42	influence	influence	VERB
easat-3889	7	43	aeg	aeg	NOUN
easat-3889	7	44	within	within	ADP
easat-3889	7	45	the	the	DET
easat-3889	7	46	vietnamese	vietnamese	ADJ
easat-3889	7	47	context	context	NOUN
easat-3889	7	48	.	.	PUNCT
easat-3889	8	1	keywords	keyword	NOUN
easat-3889	8	2	:	:	PUNCT
easat-3889	8	3	audit	audit	NOUN
easat-3889	8	4	expectation	expectation	NOUN
easat-3889	8	5	gap	gap	NOUN
easat-3889	8	6	,	,	PUNCT
easat-3889	8	7	aeg	aeg	NOUN
easat-3889	8	8	,	,	PUNCT
easat-3889	8	9	factors	factor	NOUN
easat-3889	8	10	affecting	affect	VERB
easat-3889	8	11	,	,	PUNCT
easat-3889	8	12	measurement	measurement	NOUN
easat-3889	8	13	method	method	NOUN
easat-3889	8	14	,	,	PUNCT
easat-3889	8	15	vietnam	vietnam	PROPN
easat-3889	8	16	.	.	PUNCT
easat-3889	9	1	1	1	X
easat-3889	9	2	.	.	X
easat-3889	9	3	introduction	introduction	NOUN
easat-3889	9	4	previous	previous	ADJ
easat-3889	9	5	studies	study	NOUN
easat-3889	9	6	have	have	AUX
easat-3889	9	7	not	not	PART
easat-3889	9	8	only	only	ADV
easat-3889	9	9	confirmed	confirm	VERB
easat-3889	9	10	the	the	DET
easat-3889	9	11	existence	existence	NOUN
easat-3889	9	12	of	of	ADP
easat-3889	9	13	the	the	DET
easat-3889	9	14	audit	audit	NOUN
easat-3889	9	15	expectation	expectation	NOUN
easat-3889	9	16	gap	gap	NOUN
easat-3889	9	17	(	(	PUNCT
easat-3889	9	18	aeg	aeg	PROPN
easat-3889	9	19	)	)	PUNCT
easat-3889	9	20	at	at	ADP
easat-3889	9	21	varying	vary	VERB
easat-3889	9	22	levels	level	NOUN
easat-3889	9	23	across	across	ADP
easat-3889	9	24	different	different	ADJ
easat-3889	9	25	countries	country	NOUN
easat-3889	9	26	,	,	PUNCT
easat-3889	9	27	but	but	CCONJ
easat-3889	9	28	have	have	AUX
easat-3889	9	29	also	also	ADV
easat-3889	9	30	highlighted	highlight	VERB
easat-3889	9	31	its	its	PRON
easat-3889	9	32	negative	negative	ADJ
easat-3889	9	33	impact	impact	NOUN
easat-3889	9	34	on	on	ADP
easat-3889	9	35	auditing	auditing	NOUN
easat-3889	9	36	practices	practice	NOUN
easat-3889	9	37	and	and	CCONJ
easat-3889	9	38	the	the	DET
easat-3889	9	39	broader	broad	ADJ
easat-3889	9	40	economy	economy	NOUN
easat-3889	9	41	.	.	PUNCT
easat-3889	10	1	according	accord	VERB
easat-3889	10	2	to	to	ADP
easat-3889	10	3	porter	porter	NOUN
easat-3889	10	4	and	and	CCONJ
easat-3889	10	5	hatherly	hatherly	ADV
easat-3889	10	6	[	[	X
easat-3889	10	7	2	2	NUM
easat-3889	10	8	]	]	PUNCT
easat-3889	10	9	,	,	PUNCT
easat-3889	10	10	when	when	SCONJ
easat-3889	10	11	the	the	DET
easat-3889	10	12	reputation	reputation	NOUN
easat-3889	10	13	of	of	ADP
easat-3889	10	14	the	the	DET
easat-3889	10	15	audit	audit	NOUN
easat-3889	10	16	is	be	AUX
easat-3889	10	17	degraded	degrade	VERB
easat-3889	10	18	to	to	ADP
easat-3889	10	19	a	a	DET
easat-3889	10	20	certain	certain	ADJ
easat-3889	10	21	extent	extent	NOUN
easat-3889	10	22	,	,	PUNCT
easat-3889	10	23	the	the	DET
easat-3889	10	24	audit	audit	NOUN
easat-3889	10	25	profession	profession	NOUN
easat-3889	10	26	will	will	AUX
easat-3889	10	27	become	become	VERB
easat-3889	10	28	meaningless	meaningless	ADJ
easat-3889	10	29	.	.	PUNCT
easat-3889	11	1	further	further	ADJ
easat-3889	11	2	research	research	NOUN
easat-3889	11	3	by	by	ADP
easat-3889	11	4	noghondari	noghondari	NOUN
easat-3889	11	5	and	and	CCONJ
easat-3889	11	6	foong	foong	NOUN
easat-3889	12	1	[	[	X
easat-3889	12	2	3	3	NUM
easat-3889	12	3	]	]	PUNCT
easat-3889	12	4	,	,	PUNCT
easat-3889	12	5	ogbonna	ogbonna	NOUN
easat-3889	12	6	and	and	CCONJ
easat-3889	12	7	appah	appah	NOUN
easat-3889	13	1	[	[	X
easat-3889	13	2	4	4	NUM
easat-3889	13	3	]	]	PUNCT
easat-3889	13	4	,	,	PUNCT
easat-3889	13	5	and	and	CCONJ
easat-3889	13	6	farasangi	farasangi	NOUN
easat-3889	13	7	and	and	CCONJ
easat-3889	13	8	noghondari	noghondari	NOUN
easat-3889	13	9	[	[	X
easat-3889	13	10	5	5	NUM
easat-3889	13	11	]	]	PUNCT
easat-3889	13	12	has	have	AUX
easat-3889	13	13	demonstrated	demonstrate	VERB
easat-3889	13	14	that	that	SCONJ
easat-3889	13	15	aeg	aeg	NOUN
easat-3889	13	16	can	can	AUX
easat-3889	13	17	adversely	adversely	ADV
easat-3889	13	18	affect	affect	VERB
easat-3889	13	19	the	the	DET
easat-3889	13	20	investment	investment	NOUN
easat-3889	13	21	decisions	decision	NOUN
easat-3889	13	22	of	of	ADP
easat-3889	13	23	information	information	NOUN
easat-3889	13	24	users	user	NOUN
easat-3889	13	25	.	.	PUNCT
easat-3889	14	1	as	as	ADP
easat-3889	14	2	such	such	ADJ
easat-3889	14	3	,	,	PUNCT
easat-3889	14	4	determining	determine	VERB
easat-3889	14	5	the	the	DET
easat-3889	14	6	extent	extent	NOUN
easat-3889	14	7	of	of	ADP
easat-3889	14	8	aeg	aeg	NOUN
easat-3889	14	9	and	and	CCONJ
easat-3889	14	10	identifying	identify	VERB
easat-3889	14	11	,	,	PUNCT
easat-3889	14	12	measuring	measure	VERB
easat-3889	14	13	the	the	DET
easat-3889	14	14	factors	factor	NOUN
easat-3889	14	15	influencing	influence	VERB
easat-3889	14	16	aeg	aeg	NOUN
easat-3889	14	17	are	be	AUX
easat-3889	14	18	crucial	crucial	ADJ
easat-3889	14	19	for	for	ADP
easat-3889	14	20	developing	develop	VERB
easat-3889	14	21	strategies	strategy	NOUN
easat-3889	14	22	to	to	PART
easat-3889	14	23	mitigate	mitigate	VERB
easat-3889	14	24	its	its	PRON
easat-3889	14	25	impact	impact	NOUN
easat-3889	14	26	.	.	PUNCT
easat-3889	15	1	due	due	ADP
easat-3889	15	2	to	to	ADP
easat-3889	15	3	the	the	DET
easat-3889	15	4	complex	complex	ADJ
easat-3889	15	5	,	,	PUNCT
easat-3889	15	6	multidimensional	multidimensional	ADJ
easat-3889	15	7	nature	nature	NOUN
easat-3889	15	8	of	of	ADP
easat-3889	15	9	aeg	aeg	NOUN
easat-3889	15	10	,	,	PUNCT
easat-3889	15	11	although	although	SCONJ
easat-3889	15	12	the	the	DET
easat-3889	15	13	number	number	NOUN
easat-3889	15	14	of	of	ADP
easat-3889	15	15	studies	study	NOUN
easat-3889	15	16	on	on	ADP
easat-3889	15	17	aeg	aeg	PROPN
easat-3889	15	18	is	be	AUX
easat-3889	15	19	considerable	considerable	ADJ
easat-3889	15	20	,	,	PUNCT
easat-3889	15	21	significant	significant	ADJ
easat-3889	15	22	controversy	controversy	NOUN
easat-3889	15	23	remains	remain	VERB
easat-3889	15	24	regarding	regard	VERB
easat-3889	15	25	the	the	DET
easat-3889	15	26	methods	method	NOUN
easat-3889	15	27	of	of	ADP
easat-3889	15	28	measurement	measurement	NOUN
easat-3889	15	29	and	and	CCONJ
easat-3889	15	30	the	the	DET
easat-3889	15	31	consistency	consistency	NOUN
easat-3889	15	32	of	of	ADP
easat-3889	15	33	research	research	NOUN
easat-3889	15	34	findings	finding	NOUN
easat-3889	15	35	.	.	PUNCT
easat-3889	16	1	building	build	VERB
easat-3889	16	2	on	on	ADP
easat-3889	16	3	the	the	DET
easat-3889	16	4	strengths	strength	NOUN
easat-3889	16	5	and	and	CCONJ
easat-3889	16	6	limitations	limitation	NOUN
easat-3889	16	7	of	of	ADP
easat-3889	16	8	existing	exist	VERB
easat-3889	16	9	aeg	aeg	NOUN
easat-3889	16	10	measurement	measurement	NOUN
easat-3889	16	11	methods	method	NOUN
easat-3889	16	12	,	,	PUNCT
easat-3889	16	13	this	this	DET
easat-3889	16	14	study	study	NOUN
easat-3889	16	15	proposes	propose	VERB
easat-3889	16	16	a	a	DET
easat-3889	16	17	new	new	ADJ
easat-3889	16	18	approach	approach	NOUN
easat-3889	16	19	based	base	VERB
easat-3889	16	20	on	on	ADP
easat-3889	16	21	potter	potter	NOUN
easat-3889	16	22	's	's	PART
easat-3889	16	23	[	[	X
easat-3889	16	24	6	6	NUM
easat-3889	16	25	]	]	PUNCT
easat-3889	16	26	aeg	aeg	PROPN
easat-3889	16	27	structural	structural	ADJ
easat-3889	16	28	model	model	NOUN
easat-3889	16	29	.	.	PUNCT
easat-3889	17	1	this	this	DET
easat-3889	17	2	new	new	ADJ
easat-3889	17	3	aeg	aeg	PROPN
easat-3889	17	4	measurement	measurement	PROPN
easat-3889	17	5	method	method	NOUN
easat-3889	17	6	also	also	ADV
easat-3889	17	7	allows	allow	VERB
easat-3889	17	8	the	the	DET
easat-3889	17	9	study	study	NOUN
easat-3889	17	10	to	to	PART
easat-3889	17	11	develop	develop	VERB
easat-3889	17	12	and	and	CCONJ
easat-3889	17	13	propose	propose	VERB
easat-3889	17	14	a	a	DET
easat-3889	17	15	measurement	measurement	NOUN
easat-3889	17	16	model	model	NOUN
easat-3889	17	17	of	of	ADP
easat-3889	17	18	factors	factor	NOUN
easat-3889	17	19	affecting	affect	VERB
easat-3889	17	20	aeg	aeg	NOUN
easat-3889	17	21	.	.	PUNCT
easat-3889	18	1	especially	especially	ADV
easat-3889	18	2	,	,	PUNCT
easat-3889	18	3	in	in	ADP
easat-3889	18	4	the	the	DET
easat-3889	18	5	vietnamese	vietnamese	ADJ
easat-3889	18	6	context	context	NOUN
easat-3889	18	7	,	,	PUNCT
easat-3889	18	8	empirical	empirical	ADJ
easat-3889	18	9	studies	study	NOUN
easat-3889	18	10	addressing	address	VERB
easat-3889	18	11	aeg	aeg	NOUN
easat-3889	18	12	,	,	PUNCT
easat-3889	18	13	particularly	particularly	ADV
easat-3889	18	14	those	those	PRON
easat-3889	18	15	focusing	focus	VERB
easat-3889	18	16	on	on	ADP
easat-3889	18	17	its	its	PRON
easat-3889	18	18	influencing	influence	VERB
easat-3889	18	19	factors	factor	NOUN
easat-3889	18	20	,	,	PUNCT
easat-3889	18	21	remain	remain	VERB
easat-3889	18	22	limited	limited	ADJ
easat-3889	18	23	.	.	PUNCT
easat-3889	19	1	therefore	therefore	ADV
easat-3889	19	2	,	,	PUNCT
easat-3889	19	3	this	this	DET
easat-3889	19	4	study	study	NOUN
easat-3889	19	5	aims	aim	VERB
easat-3889	19	6	not	not	PART
easat-3889	19	7	only	only	ADV
easat-3889	19	8	to	to	PART
easat-3889	19	9	introduce	introduce	VERB
easat-3889	19	10	a	a	DET
easat-3889	19	11	new	new	ADJ
easat-3889	19	12	method	method	NOUN
easat-3889	19	13	for	for	ADP
easat-3889	19	14	measuring	measure	VERB
easat-3889	19	15	aeg	aeg	NOUN
easat-3889	19	16	and	and	CCONJ
easat-3889	19	17	a	a	DET
easat-3889	19	18	research	research	NOUN
easat-3889	19	19	model	model	NOUN
easat-3889	19	20	for	for	ADP
easat-3889	19	21	identifying	identify	VERB
easat-3889	19	22	its	its	PRON
easat-3889	19	23	influencing	influence	VERB
easat-3889	19	24	factors	factor	NOUN
easat-3889	19	25	but	but	CCONJ
easat-3889	19	26	also	also	ADV
easat-3889	19	27	to	to	PART
easat-3889	19	28	present	present	VERB
easat-3889	19	29	empirical	empirical	ADJ
easat-3889	19	30	findings	finding	NOUN
easat-3889	19	31	from	from	ADP
easat-3889	19	32	vietnam	vietnam	PROPN
easat-3889	19	33	to	to	PART
easat-3889	19	34	validate	validate	VERB
easat-3889	19	35	these	these	DET
easat-3889	19	36	approaches	approach	NOUN
easat-3889	19	37	.	.	PUNCT
easat-3889	20	1	the	the	DET
easat-3889	20	2	structure	structure	NOUN
easat-3889	20	3	of	of	ADP
easat-3889	20	4	the	the	DET
easat-3889	20	5	paper	paper	NOUN
easat-3889	20	6	is	be	AUX
easat-3889	20	7	as	as	SCONJ
easat-3889	20	8	follows	follow	VERB
easat-3889	20	9	:	:	PUNCT
easat-3889	20	10	section	section	NOUN
easat-3889	20	11	2	2	NUM
easat-3889	20	12	reviews	review	VERB
easat-3889	20	13	the	the	DET
easat-3889	20	14	relevant	relevant	ADJ
easat-3889	20	15	literature	literature	NOUN
easat-3889	20	16	;	;	PUNCT
easat-3889	20	17	sections	section	NOUN
easat-3889	20	18	3	3	NUM
easat-3889	20	19	and	and	CCONJ
easat-3889	20	20	4	4	NUM
easat-3889	20	21	outline	outline	NOUN
easat-3889	20	22	the	the	DET
easat-3889	20	23	theoretical	theoretical	ADJ
easat-3889	20	24	framework	framework	NOUN
easat-3889	20	25	and	and	CCONJ
easat-3889	20	26	research	research	NOUN
easat-3889	20	27	design	design	NOUN
easat-3889	20	28	,	,	PUNCT
easat-3889	20	29	respectively	respectively	ADV
easat-3889	20	30	;	;	PUNCT
easat-3889	20	31	section	section	NOUN
easat-3889	20	32	5	5	NUM
easat-3889	20	33	presents	present	VERB
easat-3889	20	34	the	the	DET
easat-3889	20	35	results	result	NOUN
easat-3889	20	36	and	and	CCONJ
easat-3889	20	37	discussion	discussion	NOUN
easat-3889	20	38	;	;	PUNCT
easat-3889	20	39	and	and	CCONJ
easat-3889	20	40	the	the	DET
easat-3889	20	41	final	final	ADJ
easat-3889	20	42	section	section	NOUN
easat-3889	20	43	provides	provide	VERB
easat-3889	20	44	the	the	DET
easat-3889	20	45	conclusion	conclusion	NOUN
easat-3889	20	46	and	and	CCONJ
easat-3889	20	47	policy	policy	NOUN
easat-3889	20	48	implications	implication	NOUN
easat-3889	20	49	.	.	PUNCT
easat-3889	21	1	2	2	X
easat-3889	21	2	.	.	X
easat-3889	21	3	literature	literature	NOUN
easat-3889	21	4	review	review	VERB
easat-3889	21	5	2.1	2.1	NUM
easat-3889	21	6	.	.	PUNCT
easat-3889	22	1	the	the	DET
easat-3889	22	2	audit	audit	NOUN
easat-3889	22	3	expectation	expectation	NOUN
easat-3889	22	4	gap	gap	NOUN
easat-3889	22	5	definitions	definition	NOUN
easat-3889	22	6	despite	despite	SCONJ
easat-3889	22	7	numerous	numerous	ADJ
easat-3889	22	8	attempts	attempt	NOUN
easat-3889	22	9	by	by	ADP
easat-3889	22	10	researchers	researcher	NOUN
easat-3889	22	11	to	to	PART
easat-3889	22	12	provide	provide	VERB
easat-3889	22	13	a	a	DET
easat-3889	22	14	clear	clear	ADJ
easat-3889	22	15	definition	definition	NOUN
easat-3889	22	16	of	of	ADP
easat-3889	22	17	aeg	aeg	PROPN
easat-3889	22	18	,	,	PUNCT
easat-3889	22	19	the	the	DET
easat-3889	22	20	concept	concept	NOUN
easat-3889	22	21	remains	remain	VERB
easat-3889	22	22	highly	highly	ADV
easat-3889	22	23	debated	debated	ADJ
easat-3889	22	24	.	.	PUNCT
easat-3889	23	1	he	he	PRON
easat-3889	24	1	[	[	X
easat-3889	24	2	7	7	X
easat-3889	24	3	]	]	PUNCT
easat-3889	24	4	suggests	suggest	VERB
easat-3889	24	5	that	that	SCONJ
easat-3889	24	6	previous	previous	ADJ
easat-3889	24	7	studies	study	NOUN
easat-3889	24	8	on	on	ADP
easat-3889	24	9	aeg	aeg	PROPN
easat-3889	24	10	can	can	AUX
easat-3889	24	11	be	be	AUX
easat-3889	24	12	analyzed	analyze	VERB
easat-3889	24	13	from	from	ADP
easat-3889	24	14	the	the	DET
easat-3889	24	15	perspective	perspective	NOUN
easat-3889	24	16	of	of	ADP
easat-3889	24	17	the	the	DET
easat-3889	24	18	parties	party	NOUN
easat-3889	24	19	involved	involve	VERB
easat-3889	24	20	in	in	ADP
easat-3889	24	21	the	the	DET
easat-3889	24	22	concept	concept	NOUN
easat-3889	24	23	.	.	PUNCT
easat-3889	25	1	the	the	DET
easat-3889	25	2	definitions	definition	NOUN
easat-3889	25	3	of	of	ADP
easat-3889	25	4	aeg	aeg	NOUN
easat-3889	25	5	can	can	AUX
easat-3889	25	6	be	be	AUX
easat-3889	25	7	categorized	categorize	VERB
easat-3889	25	8	into	into	ADP
easat-3889	25	9	two	two	NUM
easat-3889	25	10	distinct	distinct	ADJ
easat-3889	25	11	groups	group	NOUN
easat-3889	25	12	:	:	PUNCT
easat-3889	25	13	8916	8916	NUM
easat-3889	25	14	edelweiss	edelweiss	PROPN
easat-3889	25	15	applied	apply	VERB
easat-3889	25	16	science	science	NOUN
easat-3889	25	17	and	and	CCONJ
easat-3889	25	18	technology	technology	NOUN
easat-3889	25	19	issn	issn	PROPN
easat-3889	25	20	:	:	PUNCT
easat-3889	25	21	2576	2576	NUM
easat-3889	25	22	-	-	SYM
easat-3889	25	23	8484	8484	NUM
easat-3889	25	24	vol	vol	NOUN
easat-3889	25	25	.	.	PROPN
easat-3889	25	26	8	8	NUM
easat-3889	25	27	,	,	PUNCT
easat-3889	25	28	no	no	INTJ
easat-3889	25	29	.	.	NOUN
easat-3889	25	30	6	6	NUM
easat-3889	25	31	:	:	SYM
easat-3889	25	32	8915	8915	NUM
easat-3889	25	33	-	-	SYM
easat-3889	25	34	8925	8925	NUM
easat-3889	25	35	,	,	PUNCT
easat-3889	25	36	2024	2024	NUM
easat-3889	25	37	doi	doi	NOUN
easat-3889	25	38	:	:	PUNCT
easat-3889	25	39	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	25	40	©	©	PROPN
easat-3889	25	41	2024	2024	NUM
easat-3889	25	42	by	by	ADP
easat-3889	25	43	the	the	DET
easat-3889	25	44	author	author	NOUN
easat-3889	25	45	;	;	PUNCT
easat-3889	25	46	licensee	licensee	PROPN
easat-3889	25	47	learning	learning	NOUN
easat-3889	25	48	gate	gate	NOUN
easat-3889	25	49	(	(	PUNCT
easat-3889	25	50	1	1	X
easat-3889	25	51	)	)	PUNCT
easat-3889	25	52	the	the	DET
easat-3889	25	53	first	first	ADJ
easat-3889	25	54	group	group	NOUN
easat-3889	25	55	views	view	VERB
easat-3889	25	56	aeg	aeg	PROPN
easat-3889	25	57	as	as	ADP
easat-3889	25	58	the	the	DET
easat-3889	25	59	discrepancy	discrepancy	NOUN
easat-3889	25	60	between	between	ADP
easat-3889	25	61	the	the	DET
easat-3889	25	62	expectations	expectation	NOUN
easat-3889	25	63	and	and	CCONJ
easat-3889	25	64	perceptions	perception	NOUN
easat-3889	25	65	of	of	ADP
easat-3889	25	66	information	information	NOUN
easat-3889	25	67	users	user	NOUN
easat-3889	25	68	and	and	CCONJ
easat-3889	25	69	auditors	auditor	NOUN
easat-3889	25	70	.	.	PUNCT
easat-3889	26	1	several	several	ADJ
easat-3889	26	2	studies	study	NOUN
easat-3889	26	3	adopt	adopt	VERB
easat-3889	26	4	this	this	DET
easat-3889	26	5	approach	approach	NOUN
easat-3889	26	6	,	,	PUNCT
easat-3889	26	7	including	include	VERB
easat-3889	26	8	those	those	PRON
easat-3889	26	9	by	by	ADP
easat-3889	26	10	liggio	liggio	NOUN
easat-3889	26	11	[	[	X
easat-3889	26	12	1	1	NUM
easat-3889	26	13	]	]	PUNCT
easat-3889	26	14	,	,	PUNCT
easat-3889	26	15	guy	guy	NOUN
easat-3889	26	16	and	and	CCONJ
easat-3889	26	17	sullivan	sullivan	NOUN
easat-3889	26	18	[	[	X
easat-3889	26	19	8	8	NUM
easat-3889	26	20	]	]	PUNCT
easat-3889	26	21	,	,	PUNCT
easat-3889	26	22	monroe	monroe	PROPN
easat-3889	26	23	and	and	CCONJ
easat-3889	26	24	woodliff	woodliff	ADJ
easat-3889	26	25	[	[	X
easat-3889	26	26	9	9	NUM
easat-3889	26	27	]	]	PUNCT
easat-3889	26	28	.	.	PUNCT
easat-3889	27	1	•	•	NUM
easat-3889	27	2	liggio	liggio	NOUN
easat-3889	27	3	[	[	X
easat-3889	27	4	1	1	NUM
easat-3889	27	5	]	]	PUNCT
easat-3889	27	6	defined	define	VERB
easat-3889	27	7	aeg	aeg	NOUN
easat-3889	27	8	as	as	ADP
easat-3889	27	9	“	"	PUNCT
easat-3889	27	10	the	the	DET
easat-3889	27	11	difference	difference	NOUN
easat-3889	27	12	between	between	ADP
easat-3889	27	13	the	the	DET
easat-3889	27	14	levels	level	NOUN
easat-3889	27	15	of	of	ADP
easat-3889	27	16	expected	expect	VERB
easat-3889	27	17	performance	performance	NOUN
easat-3889	27	18	as	as	SCONJ
easat-3889	27	19	envisioned	envision	VERB
easat-3889	27	20	by	by	ADP
easat-3889	27	21	the	the	DET
easat-3889	27	22	independent	independent	ADJ
easat-3889	27	23	accountant	accountant	NOUN
easat-3889	27	24	and	and	CCONJ
easat-3889	27	25	by	by	ADP
easat-3889	27	26	the	the	DET
easat-3889	27	27	user	user	NOUN
easat-3889	27	28	of	of	ADP
easat-3889	27	29	financial	financial	ADJ
easat-3889	27	30	statements	statement	NOUN
easat-3889	27	31	.	.	PUNCT
easat-3889	27	32	”	"	PUNCT
easat-3889	28	1	•	•	NUM
easat-3889	28	2	guy	guy	NOUN
easat-3889	28	3	and	and	CCONJ
easat-3889	28	4	sullivan	sullivan	NOUN
easat-3889	28	5	[	[	X
easat-3889	28	6	8	8	NUM
easat-3889	28	7	]	]	PUNCT
easat-3889	28	8	stated	state	VERB
easat-3889	28	9	that	that	SCONJ
easat-3889	28	10	“	"	PUNCT
easat-3889	28	11	a	a	DET
easat-3889	28	12	difference	difference	NOUN
easat-3889	28	13	between	between	ADP
easat-3889	28	14	what	what	PRON
easat-3889	28	15	the	the	DET
easat-3889	28	16	bublic	bublic	ADJ
easat-3889	28	17	and	and	CCONJ
easat-3889	28	18	financial	financial	ADJ
easat-3889	28	19	statement	statement	NOUN
easat-3889	28	20	users	user	NOUN
easat-3889	28	21	believe	believe	VERB
easat-3889	28	22	accountants	accountant	NOUN
easat-3889	28	23	and	and	CCONJ
easat-3889	28	24	auditors	auditor	NOUN
easat-3889	28	25	are	be	AUX
easat-3889	28	26	responsible	responsible	ADJ
easat-3889	28	27	for	for	ADP
easat-3889	28	28	and	and	CCONJ
easat-3889	28	29	what	what	PRON
easat-3889	28	30	the	the	DET
easat-3889	28	31	accountants	accountant	NOUN
easat-3889	28	32	and	and	CCONJ
easat-3889	28	33	auditors	auditor	NOUN
easat-3889	28	34	themselves	themselves	PRON
easat-3889	28	35	believe	believe	VERB
easat-3889	28	36	they	they	PRON
easat-3889	28	37	’re	’re	VERB
easat-3889	28	38	responsible	responsible	ADJ
easat-3889	28	39	for	for	ADP
easat-3889	28	40	.	.	PUNCT
easat-3889	28	41	”	"	PUNCT
easat-3889	29	1	•	•	ADV
easat-3889	29	2	similarly	similarly	ADV
easat-3889	29	3	,	,	PUNCT
easat-3889	29	4	monroe	monroe	PROPN
easat-3889	29	5	and	and	CCONJ
easat-3889	29	6	woodliff	woodliff	ADJ
easat-3889	29	7	[	[	X
easat-3889	29	8	9	9	NUM
easat-3889	29	9	]	]	PUNCT
easat-3889	29	10	argued	argue	VERB
easat-3889	29	11	that	that	SCONJ
easat-3889	29	12	“	"	PUNCT
easat-3889	29	13	an	an	DET
easat-3889	29	14	audit	audit	NOUN
easat-3889	29	15	expectation	expectation	NOUN
easat-3889	29	16	gap	gap	NOUN
easat-3889	29	17	exists	exist	VERB
easat-3889	29	18	when	when	SCONJ
easat-3889	29	19	there	there	PRON
easat-3889	29	20	are	be	VERB
easat-3889	29	21	differences	difference	NOUN
easat-3889	29	22	in	in	ADP
easat-3889	29	23	beliefs	belief	NOUN
easat-3889	29	24	between	between	ADP
easat-3889	29	25	auditors	auditor	NOUN
easat-3889	29	26	and	and	CCONJ
easat-3889	29	27	the	the	DET
easat-3889	29	28	public	public	NOUN
easat-3889	29	29	about	about	ADP
easat-3889	29	30	the	the	DET
easat-3889	29	31	duties	duty	NOUN
easat-3889	29	32	and	and	CCONJ
easat-3889	29	33	responsibilities	responsibility	NOUN
easat-3889	29	34	assumed	assume	VERB
easat-3889	29	35	by	by	ADP
easat-3889	29	36	the	the	DET
easat-3889	29	37	auditors	auditor	NOUN
easat-3889	29	38	and	and	CCONJ
easat-3889	29	39	the	the	DET
easat-3889	29	40	messages	message	NOUN
easat-3889	29	41	conveyed	convey	VERB
easat-3889	29	42	by	by	ADP
easat-3889	29	43	audit	audit	NOUN
easat-3889	29	44	reports	report	NOUN
easat-3889	29	45	.	.	PUNCT
easat-3889	29	46	”	"	PUNCT
easat-3889	30	1	(	(	PUNCT
easat-3889	30	2	2	2	X
easat-3889	30	3	)	)	PUNCT
easat-3889	30	4	the	the	DET
easat-3889	30	5	second	second	ADJ
easat-3889	30	6	group	group	NOUN
easat-3889	30	7	conceptualizes	conceptualize	VERB
easat-3889	30	8	aeg	aeg	NOUN
easat-3889	30	9	as	as	ADP
easat-3889	30	10	the	the	DET
easat-3889	30	11	gap	gap	NOUN
easat-3889	30	12	between	between	ADP
easat-3889	30	13	the	the	DET
easat-3889	30	14	expectations	expectation	NOUN
easat-3889	30	15	and	and	CCONJ
easat-3889	30	16	perceptions	perception	NOUN
easat-3889	30	17	of	of	ADP
easat-3889	30	18	a	a	DET
easat-3889	30	19	single	single	ADJ
easat-3889	30	20	party	party	NOUN
easat-3889	30	21	,	,	PUNCT
easat-3889	30	22	such	such	ADJ
easat-3889	30	23	as	as	ADP
easat-3889	30	24	the	the	DET
easat-3889	30	25	public	public	ADJ
easat-3889	30	26	,	,	PUNCT
easat-3889	30	27	society	society	NOUN
easat-3889	30	28	,	,	PUNCT
easat-3889	30	29	or	or	CCONJ
easat-3889	30	30	the	the	DET
easat-3889	30	31	user	user	NOUN
easat-3889	30	32	of	of	ADP
easat-3889	30	33	financial	financial	ADJ
easat-3889	30	34	statements	statement	NOUN
easat-3889	30	35	,	,	PUNCT
easat-3889	30	36	as	as	SCONJ
easat-3889	30	37	defined	define	VERB
easat-3889	30	38	by	by	ADP
easat-3889	30	39	the	the	DET
easat-3889	30	40	cohen	cohen	PROPN
easat-3889	30	41	commission	commission	PROPN
easat-3889	31	1	[	[	X
easat-3889	31	2	10	10	NUM
easat-3889	31	3	]	]	PUNCT
easat-3889	31	4	and	and	CCONJ
easat-3889	31	5	porter	porter	NOUN
easat-3889	32	1	[	[	X
easat-3889	32	2	6	6	NUM
easat-3889	32	3	]	]	PUNCT
easat-3889	32	4	.	.	PUNCT
easat-3889	33	1	•	•	NUM
easat-3889	33	2	the	the	DET
easat-3889	33	3	cohen	cohen	PROPN
easat-3889	33	4	commission	commission	PROPN
easat-3889	33	5	[	[	X
easat-3889	33	6	10	10	NUM
easat-3889	33	7	]	]	PUNCT
easat-3889	33	8	described	describe	VERB
easat-3889	33	9	aeg	aeg	NOUN
easat-3889	33	10	as	as	ADP
easat-3889	33	11	“	"	PUNCT
easat-3889	33	12	a	a	DET
easat-3889	33	13	gap	gap	NOUN
easat-3889	33	14	that	that	PRON
easat-3889	33	15	may	may	AUX
easat-3889	33	16	exist	exist	VERB
easat-3889	33	17	between	between	ADP
easat-3889	33	18	what	what	PRON
easat-3889	33	19	the	the	DET
easat-3889	33	20	public	public	NOUN
easat-3889	33	21	expects	expect	VERB
easat-3889	33	22	or	or	CCONJ
easat-3889	33	23	needs	need	NOUN
easat-3889	33	24	and	and	CCONJ
easat-3889	33	25	what	what	DET
easat-3889	33	26	auditors	auditor	NOUN
easat-3889	33	27	can	can	AUX
easat-3889	33	28	and	and	CCONJ
easat-3889	33	29	should	should	AUX
easat-3889	33	30	reasonably	reasonably	ADV
easat-3889	33	31	expect	expect	VERB
easat-3889	33	32	to	to	PART
easat-3889	33	33	accomplish	accomplish	VERB
easat-3889	33	34	.	.	PUNCT
easat-3889	33	35	”	"	PUNCT
easat-3889	34	1	•	•	NUM
easat-3889	34	2	porter	porter	NOUN
easat-3889	34	3	[	[	X
easat-3889	34	4	6	6	NUM
easat-3889	34	5	]	]	PUNCT
easat-3889	34	6	provided	provide	VERB
easat-3889	34	7	a	a	DET
easat-3889	34	8	more	more	ADV
easat-3889	34	9	nuanced	nuanced	ADJ
easat-3889	34	10	definition	definition	NOUN
easat-3889	34	11	:	:	PUNCT
easat-3889	34	12	“	"	PUNCT
easat-3889	34	13	the	the	DET
easat-3889	34	14	gap	gap	NOUN
easat-3889	34	15	between	between	ADP
easat-3889	34	16	society	society	NOUN
easat-3889	34	17	's	's	PART
easat-3889	34	18	expectations	expectation	NOUN
easat-3889	34	19	of	of	ADP
easat-3889	34	20	auditors	auditor	NOUN
easat-3889	34	21	and	and	CCONJ
easat-3889	34	22	auditors	auditor	NOUN
easat-3889	34	23	'	'	PART
easat-3889	34	24	performance	performance	NOUN
easat-3889	34	25	as	as	SCONJ
easat-3889	34	26	perceived	perceive	VERB
easat-3889	34	27	by	by	ADP
easat-3889	34	28	society	society	NOUN
easat-3889	34	29	.	.	PUNCT
easat-3889	34	30	”	"	PUNCT
easat-3889	35	1	among	among	ADP
easat-3889	35	2	the	the	DET
easat-3889	35	3	two	two	NUM
easat-3889	35	4	conceptual	conceptual	ADJ
easat-3889	35	5	approaches	approach	NOUN
easat-3889	35	6	outlined	outline	VERB
easat-3889	35	7	above	above	ADV
easat-3889	35	8	,	,	PUNCT
easat-3889	35	9	the	the	DET
easat-3889	35	10	second	second	ADJ
easat-3889	35	11	group	group	NOUN
easat-3889	35	12	is	be	AUX
easat-3889	35	13	considered	consider	VERB
easat-3889	35	14	more	more	ADV
easat-3889	35	15	relevant	relevant	ADJ
easat-3889	35	16	as	as	SCONJ
easat-3889	35	17	it	it	PRON
easat-3889	35	18	aligns	align	VERB
easat-3889	35	19	with	with	ADP
easat-3889	35	20	the	the	DET
easat-3889	35	21	nature	nature	NOUN
easat-3889	35	22	of	of	ADP
easat-3889	35	23	aeg	aeg	NOUN
easat-3889	35	24	and	and	CCONJ
easat-3889	35	25	ensures	ensure	VERB
easat-3889	35	26	the	the	DET
easat-3889	35	27	reliability	reliability	NOUN
easat-3889	35	28	and	and	CCONJ
easat-3889	35	29	objectivity	objectivity	NOUN
easat-3889	35	30	of	of	ADP
easat-3889	35	31	the	the	DET
easat-3889	35	32	research	research	NOUN
easat-3889	35	33	,	,	PUNCT
easat-3889	35	34	particularly	particularly	ADV
easat-3889	35	35	in	in	ADP
easat-3889	35	36	empirical	empirical	ADJ
easat-3889	35	37	studies	study	NOUN
easat-3889	35	38	.	.	PUNCT
easat-3889	36	1	therefore	therefore	ADV
easat-3889	36	2	,	,	PUNCT
easat-3889	36	3	this	this	DET
easat-3889	36	4	study	study	NOUN
easat-3889	36	5	adopts	adopt	VERB
easat-3889	36	6	porter	porter	NOUN
easat-3889	36	7	’s	’s	PART
easat-3889	36	8	[	[	X
easat-3889	36	9	6	6	NUM
easat-3889	36	10	]	]	PUNCT
easat-3889	36	11	definition	definition	NOUN
easat-3889	36	12	of	of	ADP
easat-3889	36	13	aeg	aeg	NOUN
easat-3889	36	14	to	to	PART
easat-3889	36	15	design	design	VERB
easat-3889	36	16	the	the	DET
easat-3889	36	17	model	model	NOUN
easat-3889	36	18	and	and	CCONJ
easat-3889	36	19	research	research	NOUN
easat-3889	36	20	methodology	methodology	NOUN
easat-3889	36	21	.	.	PUNCT
easat-3889	37	1	2.2	2.2	NUM
easat-3889	37	2	.	.	PUNCT
easat-3889	37	3	methods	method	NOUN
easat-3889	37	4	of	of	ADP
easat-3889	37	5	measuring	measure	VERB
easat-3889	37	6	audit	audit	NOUN
easat-3889	37	7	expectation	expectation	NOUN
easat-3889	37	8	gap	gap	NOUN
easat-3889	37	9	porter	porter	NOUN
easat-3889	38	1	[	[	X
easat-3889	38	2	6	6	NUM
easat-3889	38	3	]	]	PUNCT
easat-3889	38	4	is	be	AUX
easat-3889	38	5	recognized	recognize	VERB
easat-3889	38	6	as	as	ADP
easat-3889	38	7	the	the	DET
easat-3889	38	8	first	first	ADJ
easat-3889	38	9	researcher	researcher	NOUN
easat-3889	38	10	to	to	PART
easat-3889	38	11	propose	propose	VERB
easat-3889	38	12	a	a	DET
easat-3889	38	13	method	method	NOUN
easat-3889	38	14	for	for	ADP
easat-3889	38	15	measuring	measure	VERB
easat-3889	38	16	the	the	DET
easat-3889	38	17	audit	audit	NOUN
easat-3889	38	18	expectation	expectation	NOUN
easat-3889	38	19	gap	gap	NOUN
easat-3889	38	20	(	(	PUNCT
easat-3889	38	21	aeg	aeg	PROPN
easat-3889	38	22	)	)	PUNCT
easat-3889	38	23	from	from	ADP
easat-3889	38	24	the	the	DET
easat-3889	38	25	perspective	perspective	NOUN
easat-3889	38	26	of	of	ADP
easat-3889	38	27	information	information	NOUN
easat-3889	38	28	users	user	NOUN
easat-3889	38	29	.	.	PUNCT
easat-3889	39	1	this	this	DET
easat-3889	39	2	approach	approach	NOUN
easat-3889	39	3	has	have	AUX
easat-3889	39	4	been	be	AUX
easat-3889	39	5	subsequently	subsequently	ADV
easat-3889	39	6	adopted	adopt	VERB
easat-3889	39	7	and	and	CCONJ
easat-3889	39	8	refined	refine	VERB
easat-3889	39	9	in	in	ADP
easat-3889	39	10	later	late	ADJ
easat-3889	39	11	studies	study	NOUN
easat-3889	39	12	,	,	PUNCT
easat-3889	39	13	such	such	ADJ
easat-3889	39	14	as	as	ADP
easat-3889	39	15	those	those	PRON
easat-3889	39	16	by	by	ADP
easat-3889	39	17	hassink	hassink	PROPN
easat-3889	39	18	et	et	PROPN
easat-3889	39	19	al	al	PROPN
easat-3889	39	20	.	.	PUNCT
easat-3889	40	1	[	[	X
easat-3889	40	2	11	11	NUM
easat-3889	40	3	]	]	PUNCT
easat-3889	40	4	and	and	CCONJ
easat-3889	40	5	litjens	litjen	NOUN
easat-3889	40	6	et	et	PROPN
easat-3889	40	7	al	al	PROPN
easat-3889	40	8	.	.	PUNCT
easat-3889	41	1	[	[	X
easat-3889	41	2	12	12	NUM
easat-3889	41	3	]	]	PUNCT
easat-3889	41	4	(	(	PUNCT
easat-3889	41	5	2015	2015	NUM
easat-3889	41	6	)	)	PUNCT
easat-3889	41	7	.	.	PUNCT
easat-3889	42	1	the	the	DET
easat-3889	42	2	research	research	NOUN
easat-3889	42	3	questionnaire	questionnaire	NOUN
easat-3889	42	4	includes	include	VERB
easat-3889	42	5	a	a	DET
easat-3889	42	6	set	set	NOUN
easat-3889	42	7	of	of	ADP
easat-3889	42	8	auditors	auditor	NOUN
easat-3889	42	9	'	'	PART
easat-3889	42	10	duties	duty	NOUN
easat-3889	42	11	,	,	PUNCT
easat-3889	42	12	both	both	CCONJ
easat-3889	42	13	those	those	PRON
easat-3889	42	14	currently	currently	ADV
easat-3889	42	15	specified	specify	VERB
easat-3889	42	16	in	in	ADP
easat-3889	42	17	auditing	auditing	NOUN
easat-3889	42	18	standards	standard	NOUN
easat-3889	42	19	and	and	CCONJ
easat-3889	42	20	those	those	PRON
easat-3889	42	21	not	not	PART
easat-3889	42	22	explicitly	explicitly	ADV
easat-3889	42	23	outlined	outline	VERB
easat-3889	42	24	.	.	PUNCT
easat-3889	43	1	respondents	respondent	NOUN
easat-3889	43	2	are	be	AUX
easat-3889	43	3	asked	ask	VERB
easat-3889	43	4	to	to	PART
easat-3889	43	5	answer	answer	VERB
easat-3889	43	6	three	three	NUM
easat-3889	43	7	questions	question	NOUN
easat-3889	43	8	for	for	ADP
easat-3889	43	9	each	each	DET
easat-3889	43	10	duty	duty	NOUN
easat-3889	43	11	:	:	PUNCT
easat-3889	43	12	(	(	PUNCT
easat-3889	43	13	1	1	X
easat-3889	43	14	)	)	PUNCT
easat-3889	43	15	is	be	AUX
easat-3889	43	16	the	the	DET
easat-3889	43	17	duty	duty	NOUN
easat-3889	43	18	an	an	DET
easat-3889	43	19	existing	exist	VERB
easat-3889	43	20	duty	duty	NOUN
easat-3889	43	21	of	of	ADP
easat-3889	43	22	auditors	auditor	NOUN
easat-3889	43	23	?	?	PUNCT
easat-3889	44	1	(	(	PUNCT
easat-3889	44	2	2	2	X
easat-3889	44	3	)	)	PUNCT
easat-3889	44	4	if	if	SCONJ
easat-3889	44	5	the	the	DET
easat-3889	44	6	duty	duty	NOUN
easat-3889	44	7	is	be	AUX
easat-3889	44	8	an	an	DET
easat-3889	44	9	existing	exist	VERB
easat-3889	44	10	duty	duty	NOUN
easat-3889	44	11	of	of	ADP
easat-3889	44	12	auditors	auditor	NOUN
easat-3889	44	13	,	,	PUNCT
easat-3889	44	14	how	how	SCONJ
easat-3889	44	15	well	well	ADV
easat-3889	44	16	is	be	AUX
easat-3889	44	17	it	it	PRON
easat-3889	44	18	performed	perform	VERB
easat-3889	44	19	?	?	PUNCT
easat-3889	45	1	(	(	PUNCT
easat-3889	45	2	3	3	X
easat-3889	45	3	)	)	PUNCT
easat-3889	45	4	should	should	AUX
easat-3889	45	5	the	the	DET
easat-3889	45	6	duty	duty	NOUN
easat-3889	45	7	be	be	AUX
easat-3889	45	8	performed	perform	VERB
easat-3889	45	9	by	by	ADP
easat-3889	45	10	auditors	auditor	NOUN
easat-3889	45	11	?	?	PUNCT
easat-3889	46	1	•	•	NUM
easat-3889	46	2	duties	duty	NOUN
easat-3889	46	3	that	that	PRON
easat-3889	46	4	are	be	AUX
easat-3889	46	5	part	part	NOUN
easat-3889	46	6	of	of	ADP
easat-3889	46	7	the	the	DET
easat-3889	46	8	existing	exist	VERB
easat-3889	46	9	standards	standard	NOUN
easat-3889	46	10	but	but	CCONJ
easat-3889	46	11	are	be	AUX
easat-3889	46	12	perceived	perceive	VERB
easat-3889	46	13	by	by	ADP
easat-3889	46	14	the	the	DET
easat-3889	46	15	public	public	NOUN
easat-3889	46	16	as	as	ADP
easat-3889	46	17	inadequately	inadequately	ADV
easat-3889	46	18	performed	perform	VERB
easat-3889	46	19	contribute	contribute	NOUN
easat-3889	46	20	to	to	ADP
easat-3889	46	21	the	the	DET
easat-3889	46	22	dp	dp	NOUN
easat-3889	46	23	component	component	NOUN
easat-3889	46	24	of	of	ADP
easat-3889	46	25	the	the	DET
easat-3889	46	26	aeg	aeg	NOUN
easat-3889	46	27	.	.	PUNCT
easat-3889	47	1	•	•	NUM
easat-3889	47	2	duties	duty	NOUN
easat-3889	47	3	not	not	PART
easat-3889	47	4	explicitly	explicitly	ADV
easat-3889	47	5	included	include	VERB
easat-3889	47	6	in	in	ADP
easat-3889	47	7	current	current	ADJ
easat-3889	47	8	standards	standard	NOUN
easat-3889	47	9	but	but	CCONJ
easat-3889	47	10	which	which	PRON
easat-3889	47	11	are	be	AUX
easat-3889	47	12	agreed	agree	VERB
easat-3889	47	13	upon	upon	SCONJ
easat-3889	47	14	by	by	ADP
easat-3889	47	15	at	at	ADV
easat-3889	47	16	least	least	ADV
easat-3889	47	17	20	20	NUM
easat-3889	47	18	%	%	NOUN
easat-3889	47	19	of	of	ADP
easat-3889	47	20	respondents	respondent	NOUN
easat-3889	47	21	or	or	CCONJ
easat-3889	47	22	have	have	VERB
easat-3889	47	23	a	a	DET
easat-3889	47	24	positive	positive	ADJ
easat-3889	47	25	average	average	ADJ
easat-3889	47	26	agreement	agreement	NOUN
easat-3889	47	27	score	score	NOUN
easat-3889	47	28	are	be	AUX
easat-3889	47	29	classified	classify	VERB
easat-3889	47	30	as	as	SCONJ
easat-3889	47	31	duties	duty	NOUN
easat-3889	47	32	auditors	auditor	NOUN
easat-3889	47	33	should	should	AUX
easat-3889	47	34	perform	perform	VERB
easat-3889	47	35	.	.	PUNCT
easat-3889	48	1	these	these	DET
easat-3889	48	2	duties	duty	NOUN
easat-3889	48	3	,	,	PUNCT
easat-3889	48	4	supported	support	VERB
easat-3889	48	5	by	by	ADP
easat-3889	48	6	both	both	CCONJ
easat-3889	48	7	the	the	DET
easat-3889	48	8	auditee	auditee	NOUN
easat-3889	48	9	and	and	CCONJ
easat-3889	48	10	the	the	DET
easat-3889	48	11	financial	financial	ADJ
easat-3889	48	12	community	community	NOUN
easat-3889	48	13	,	,	PUNCT
easat-3889	48	14	are	be	AUX
easat-3889	48	15	considered	consider	VERB
easat-3889	48	16	reasonable	reasonable	ADJ
easat-3889	48	17	and	and	CCONJ
easat-3889	48	18	contribute	contribute	VERB
easat-3889	48	19	to	to	ADP
easat-3889	48	20	the	the	DET
easat-3889	48	21	ds	ds	NOUN
easat-3889	48	22	.	.	PROPN
easat-3889	48	23	•	•	NUM
easat-3889	48	24	in	in	ADP
easat-3889	48	25	contrast	contrast	NOUN
easat-3889	48	26	,	,	PUNCT
easat-3889	48	27	duties	duty	NOUN
easat-3889	48	28	that	that	PRON
easat-3889	48	29	are	be	AUX
easat-3889	48	30	agreed	agree	VERB
easat-3889	48	31	upon	upon	SCONJ
easat-3889	48	32	by	by	ADP
easat-3889	48	33	only	only	ADV
easat-3889	48	34	one	one	NUM
easat-3889	48	35	group	group	NOUN
easat-3889	48	36	(	(	PUNCT
easat-3889	48	37	either	either	CCONJ
easat-3889	48	38	the	the	DET
easat-3889	48	39	auditee	auditee	NOUN
easat-3889	48	40	or	or	CCONJ
easat-3889	48	41	the	the	DET
easat-3889	48	42	financial	financial	ADJ
easat-3889	48	43	community	community	NOUN
easat-3889	48	44	)	)	PUNCT
easat-3889	48	45	are	be	AUX
easat-3889	48	46	classified	classify	VERB
easat-3889	48	47	as	as	ADP
easat-3889	48	48	unreasonable	unreasonable	ADJ
easat-3889	48	49	and	and	CCONJ
easat-3889	48	50	contribute	contribute	VERB
easat-3889	48	51	to	to	ADP
easat-3889	48	52	the	the	DET
easat-3889	48	53	rg	rg	PROPN
easat-3889	48	54	.	.	PROPN
easat-3889	48	55	based	base	VERB
easat-3889	48	56	on	on	ADP
easat-3889	48	57	the	the	DET
easat-3889	48	58	responses	response	NOUN
easat-3889	48	59	and	and	CCONJ
easat-3889	48	60	ratings	rating	NOUN
easat-3889	48	61	from	from	ADP
easat-3889	48	62	the	the	DET
easat-3889	48	63	participants	participant	NOUN
easat-3889	48	64	,	,	PUNCT
easat-3889	48	65	porter	porter	NOUN
easat-3889	48	66	[	[	X
easat-3889	48	67	6	6	NUM
easat-3889	48	68	]	]	PUNCT
easat-3889	48	69	identified	identify	VERB
easat-3889	48	70	the	the	DET
easat-3889	48	71	duties	duty	NOUN
easat-3889	48	72	contributing	contribute	VERB
easat-3889	48	73	to	to	ADP
easat-3889	48	74	the	the	DET
easat-3889	48	75	various	various	ADJ
easat-3889	48	76	components	component	NOUN
easat-3889	48	77	of	of	ADP
easat-3889	48	78	the	the	DET
easat-3889	48	79	aeg	aeg	NOUN
easat-3889	48	80	and	and	CCONJ
easat-3889	48	81	calculated	calculate	VERB
easat-3889	48	82	the	the	DET
easat-3889	48	83	respective	respective	ADJ
easat-3889	48	84	percentages	percentage	NOUN
easat-3889	48	85	for	for	ADP
easat-3889	48	86	each	each	DET
easat-3889	48	87	gap	gap	NOUN
easat-3889	48	88	.	.	PUNCT
easat-3889	49	1	2.3	2.3	NUM
easat-3889	49	2	.	.	PUNCT
easat-3889	50	1	factors	factor	NOUN
easat-3889	50	2	affecting	affect	VERB
easat-3889	50	3	the	the	DET
easat-3889	50	4	audit	audit	NOUN
easat-3889	50	5	expectation	expectation	NOUN
easat-3889	50	6	gap	gap	NOUN
easat-3889	50	7	factors	factor	NOUN
easat-3889	50	8	influencing	influence	VERB
easat-3889	50	9	the	the	DET
easat-3889	50	10	audit	audit	NOUN
easat-3889	50	11	expectation	expectation	NOUN
easat-3889	50	12	gap	gap	NOUN
easat-3889	50	13	(	(	PUNCT
easat-3889	50	14	aeg	aeg	PROPN
easat-3889	50	15	)	)	PUNCT
easat-3889	50	16	can	can	AUX
easat-3889	50	17	be	be	AUX
easat-3889	50	18	identified	identify	VERB
easat-3889	50	19	by	by	ADP
easat-3889	50	20	examining	examine	VERB
easat-3889	50	21	the	the	DET
easat-3889	50	22	various	various	ADJ
easat-3889	50	23	parties	party	NOUN
easat-3889	50	24	that	that	PRON
easat-3889	50	25	both	both	DET
easat-3889	50	26	influence	influence	NOUN
easat-3889	50	27	and	and	CCONJ
easat-3889	50	28	are	be	AUX
easat-3889	50	29	affected	affect	VERB
easat-3889	50	30	by	by	ADP
easat-3889	50	31	the	the	DET
easat-3889	50	32	gap	gap	NOUN
easat-3889	50	33	,	,	PUNCT
easat-3889	50	34	including	include	VERB
easat-3889	50	35	information	information	NOUN
easat-3889	50	36	users	user	NOUN
easat-3889	50	37	,	,	PUNCT
easat-3889	50	38	auditors	auditor	NOUN
easat-3889	50	39	,	,	PUNCT
easat-3889	50	40	and	and	CCONJ
easat-3889	50	41	standard	standard	ADJ
easat-3889	50	42	-	-	PUNCT
easat-3889	50	43	setting	set	VERB
easat-3889	50	44	bodies	body	NOUN
easat-3889	50	45	.	.	PUNCT
easat-3889	51	1	factors	factor	NOUN
easat-3889	51	2	related	relate	VERB
easat-3889	51	3	to	to	ADP
easat-3889	51	4	information	information	NOUN
easat-3889	51	5	users	user	NOUN
easat-3889	51	6	include	include	VERB
easat-3889	51	7	their	their	PRON
easat-3889	51	8	understanding	understanding	NOUN
easat-3889	51	9	of	of	ADP
easat-3889	51	10	audit	audit	NOUN
easat-3889	51	11	nature	nature	NOUN
easat-3889	51	12	and	and	CCONJ
easat-3889	51	13	needs	need	NOUN
easat-3889	51	14	of	of	ADP
easat-3889	51	15	audit	audit	NOUN
easat-3889	51	16	.	.	PUNCT
easat-3889	52	1	according	accord	VERB
easat-3889	52	2	to	to	ADP
easat-3889	52	3	reader	reader	NOUN
easat-3889	52	4	-	-	PUNCT
easat-3889	52	5	response	response	NOUN
easat-3889	52	6	theory	theory	NOUN
easat-3889	52	7	,	,	PUNCT
easat-3889	52	8	the	the	DET
easat-3889	52	9	user	user	NOUN
easat-3889	52	10	's	's	PART
easat-3889	52	11	knowledge	knowledge	NOUN
easat-3889	52	12	about	about	ADP
easat-3889	52	13	audits	audits	NOUN
easat-3889	52	14	affects	affect	VERB
easat-3889	52	15	how	how	SCONJ
easat-3889	52	16	they	they	PRON
easat-3889	52	17	interpret	interpret	VERB
easat-3889	52	18	information	information	NOUN
easat-3889	52	19	conveyed	convey	VERB
easat-3889	52	20	in	in	ADP
easat-3889	52	21	audit	audit	NOUN
easat-3889	52	22	reports	report	NOUN
easat-3889	52	23	,	,	PUNCT
easat-3889	52	24	which	which	PRON
easat-3889	52	25	can	can	AUX
easat-3889	52	26	contribute	contribute	VERB
easat-3889	52	27	to	to	ADP
easat-3889	52	28	the	the	DET
easat-3889	52	29	aeg	aeg	NOUN
easat-3889	52	30	.	.	PUNCT
easat-3889	53	1	for	for	ADP
easat-3889	53	2	instance	instance	NOUN
easat-3889	53	3	,	,	PUNCT
easat-3889	53	4	a	a	DET
easat-3889	53	5	study	study	NOUN
easat-3889	53	6	by	by	ADP
easat-3889	53	7	bailey	bailey	PROPN
easat-3889	53	8	8917	8917	NUM
easat-3889	53	9	edelweiss	edelweiss	PROPN
easat-3889	53	10	applied	apply	VERB
easat-3889	53	11	science	science	NOUN
easat-3889	53	12	and	and	CCONJ
easat-3889	53	13	technology	technology	NOUN
easat-3889	53	14	issn	issn	PROPN
easat-3889	53	15	:	:	PUNCT
easat-3889	53	16	2576	2576	NUM
easat-3889	53	17	-	-	SYM
easat-3889	53	18	8484	8484	NUM
easat-3889	53	19	vol	vol	NOUN
easat-3889	53	20	.	.	PROPN
easat-3889	53	21	8	8	NUM
easat-3889	53	22	,	,	PUNCT
easat-3889	53	23	no	no	INTJ
easat-3889	53	24	.	.	NOUN
easat-3889	53	25	6	6	NUM
easat-3889	53	26	:	:	SYM
easat-3889	53	27	8915	8915	NUM
easat-3889	53	28	-	-	SYM
easat-3889	53	29	8925	8925	NUM
easat-3889	53	30	,	,	PUNCT
easat-3889	53	31	2024	2024	NUM
easat-3889	53	32	doi	doi	NOUN
easat-3889	53	33	:	:	PUNCT
easat-3889	53	34	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	53	35	©	©	PROPN
easat-3889	53	36	2024	2024	NUM
easat-3889	53	37	by	by	ADP
easat-3889	53	38	the	the	DET
easat-3889	53	39	author	author	NOUN
easat-3889	53	40	;	;	PUNCT
easat-3889	53	41	licensee	licensee	PROPN
easat-3889	53	42	learning	learning	NOUN
easat-3889	53	43	gate	gate	NOUN
easat-3889	53	44	et	et	PROPN
easat-3889	53	45	al	al	PROPN
easat-3889	53	46	.	.	PUNCT
easat-3889	54	1	[	[	X
easat-3889	54	2	13	13	NUM
easat-3889	54	3	]	]	PUNCT
easat-3889	54	4	in	in	ADP
easat-3889	54	5	the	the	DET
easat-3889	54	6	united	united	PROPN
easat-3889	54	7	states	states	PROPN
easat-3889	54	8	found	find	VERB
easat-3889	54	9	that	that	SCONJ
easat-3889	54	10	users	user	NOUN
easat-3889	54	11	with	with	ADP
easat-3889	54	12	greater	great	ADJ
easat-3889	54	13	understanding	understanding	NOUN
easat-3889	54	14	about	about	ADP
easat-3889	54	15	audits	audits	NOUN
easat-3889	54	16	tend	tend	VERB
easat-3889	54	17	to	to	PART
easat-3889	54	18	place	place	VERB
easat-3889	54	19	less	less	ADJ
easat-3889	54	20	responsibility	responsibility	NOUN
easat-3889	54	21	on	on	ADP
easat-3889	54	22	auditors	auditor	NOUN
easat-3889	54	23	.	.	PUNCT
easat-3889	55	1	similarly	similarly	ADV
easat-3889	55	2	,	,	PUNCT
easat-3889	55	3	epstein	epstein	PROPN
easat-3889	55	4	and	and	CCONJ
easat-3889	55	5	geiger	geiger	PROPN
easat-3889	56	1	[	[	X
easat-3889	56	2	14	14	NUM
easat-3889	56	3	]	]	PUNCT
easat-3889	56	4	suggested	suggest	VERB
easat-3889	56	5	that	that	SCONJ
easat-3889	56	6	investors	investor	NOUN
easat-3889	56	7	with	with	ADP
easat-3889	56	8	higher	high	ADJ
easat-3889	56	9	levels	level	NOUN
easat-3889	56	10	of	of	ADP
easat-3889	56	11	education	education	NOUN
easat-3889	56	12	,	,	PUNCT
easat-3889	56	13	particularly	particularly	ADV
easat-3889	56	14	in	in	ADP
easat-3889	56	15	financial	financial	ADJ
easat-3889	56	16	analysis	analysis	NOUN
easat-3889	56	17	and	and	CCONJ
easat-3889	56	18	investment	investment	NOUN
easat-3889	56	19	,	,	PUNCT
easat-3889	56	20	tend	tend	VERB
easat-3889	56	21	to	to	PART
easat-3889	56	22	have	have	VERB
easat-3889	56	23	lower	low	ADJ
easat-3889	56	24	expectations	expectation	NOUN
easat-3889	56	25	for	for	ADP
easat-3889	56	26	auditors	auditor	NOUN
easat-3889	56	27	'	'	PART
easat-3889	56	28	assurance	assurance	NOUN
easat-3889	56	29	levels	level	NOUN
easat-3889	56	30	.	.	PUNCT
easat-3889	57	1	research	research	NOUN
easat-3889	57	2	by	by	ADP
easat-3889	57	3	hussain	hussain	PROPN
easat-3889	57	4	et	et	PROPN
easat-3889	57	5	al	al	PROPN
easat-3889	57	6	.	.	PUNCT
easat-3889	58	1	[	[	X
easat-3889	58	2	15	15	NUM
easat-3889	58	3	]	]	PUNCT
easat-3889	58	4	on	on	ADP
easat-3889	58	5	students	student	NOUN
easat-3889	58	6	before	before	ADP
easat-3889	58	7	and	and	CCONJ
easat-3889	58	8	after	after	ADP
easat-3889	58	9	auditing	auditing	NOUN
easat-3889	58	10	courses	course	NOUN
easat-3889	58	11	,	,	PUNCT
easat-3889	58	12	as	as	ADV
easat-3889	58	13	well	well	ADV
easat-3889	58	14	as	as	ADP
easat-3889	58	15	studies	study	NOUN
easat-3889	58	16	by	by	ADP
easat-3889	58	17	pierce	pierce	PROPN
easat-3889	58	18	and	and	CCONJ
easat-3889	58	19	kilcommins	kilcommin	NOUN
easat-3889	58	20	[	[	X
easat-3889	58	21	16	16	NUM
easat-3889	58	22	]	]	PUNCT
easat-3889	58	23	among	among	ADP
easat-3889	58	24	economics	economic	NOUN
easat-3889	58	25	and	and	CCONJ
easat-3889	58	26	financial	financial	ADJ
easat-3889	58	27	accounting	accounting	NOUN
easat-3889	58	28	students	student	NOUN
easat-3889	58	29	at	at	ADP
easat-3889	58	30	different	different	ADJ
easat-3889	58	31	stages	stage	NOUN
easat-3889	58	32	of	of	ADP
easat-3889	58	33	their	their	PRON
easat-3889	58	34	studies	study	NOUN
easat-3889	58	35	,	,	PUNCT
easat-3889	58	36	revealed	reveal	VERB
easat-3889	58	37	significant	significant	ADJ
easat-3889	58	38	differences	difference	NOUN
easat-3889	58	39	in	in	ADP
easat-3889	58	40	the	the	DET
easat-3889	58	41	awareness	awareness	NOUN
easat-3889	58	42	of	of	ADP
easat-3889	58	43	auditing	auditing	NOUN
easat-3889	58	44	between	between	ADP
easat-3889	58	45	groups	group	NOUN
easat-3889	58	46	of	of	ADP
easat-3889	58	47	respondents	respondent	NOUN
easat-3889	58	48	.	.	PUNCT
easat-3889	59	1	additionally	additionally	ADV
easat-3889	59	2	,	,	PUNCT
easat-3889	59	3	the	the	DET
easat-3889	59	4	needs	need	NOUN
easat-3889	59	5	of	of	ADP
easat-3889	59	6	information	information	NOUN
easat-3889	59	7	users	user	NOUN
easat-3889	59	8	can	can	AUX
easat-3889	59	9	greatly	greatly	ADV
easat-3889	59	10	affect	affect	VERB
easat-3889	59	11	the	the	DET
easat-3889	59	12	divergence	divergence	NOUN
easat-3889	59	13	between	between	ADP
easat-3889	59	14	auditors	auditor	NOUN
easat-3889	59	15	'	'	PART
easat-3889	59	16	and	and	CCONJ
easat-3889	59	17	users	user	NOUN
easat-3889	59	18	'	'	PART
easat-3889	59	19	perceptions	perception	NOUN
easat-3889	59	20	.	.	PUNCT
easat-3889	60	1	as	as	SCONJ
easat-3889	60	2	users	user	NOUN
easat-3889	60	3	'	'	PART
easat-3889	60	4	needs	need	NOUN
easat-3889	60	5	increase	increase	NOUN
easat-3889	60	6	,	,	PUNCT
easat-3889	60	7	so	so	ADV
easat-3889	60	8	do	do	VERB
easat-3889	60	9	their	their	PRON
easat-3889	60	10	expectations	expectation	NOUN
easat-3889	60	11	of	of	ADP
easat-3889	60	12	auditors	auditor	NOUN
easat-3889	60	13	(	(	PUNCT
easat-3889	60	14	alawi	alawi	NOUN
easat-3889	60	15	et	et	PROPN
easat-3889	60	16	al	al	PROPN
easat-3889	60	17	.	.	PUNCT
easat-3889	61	1	[	[	X
easat-3889	61	2	17	17	NUM
easat-3889	61	3	]	]	PUNCT
easat-3889	61	4	)	)	PUNCT
easat-3889	61	5	.	.	PUNCT
easat-3889	62	1	kamau	kamau	NOUN
easat-3889	63	1	[	[	X
easat-3889	63	2	18	18	NUM
easat-3889	63	3	]	]	PUNCT
easat-3889	63	4	also	also	ADV
easat-3889	63	5	demonstrated	demonstrate	VERB
easat-3889	63	6	that	that	SCONJ
easat-3889	63	7	the	the	DET
easat-3889	63	8	'	'	PUNCT
easat-3889	63	9	need	need	NOUN
easat-3889	63	10	hypothesis	hypothesis	NOUN
easat-3889	63	11	'	'	PUNCT
easat-3889	63	12	significantly	significantly	ADV
easat-3889	63	13	and	and	CCONJ
easat-3889	63	14	positively	positively	ADV
easat-3889	63	15	influences	influence	VERB
easat-3889	63	16	the	the	DET
easat-3889	63	17	aeg	aeg	PROPN
easat-3889	63	18	.	.	PUNCT
easat-3889	63	19	auditor	auditor	NOUN
easat-3889	63	20	-	-	PUNCT
easat-3889	63	21	related	relate	VERB
easat-3889	63	22	factors	factor	NOUN
easat-3889	63	23	also	also	ADV
easat-3889	63	24	play	play	VERB
easat-3889	63	25	a	a	DET
easat-3889	63	26	critical	critical	ADJ
easat-3889	63	27	role	role	NOUN
easat-3889	63	28	in	in	ADP
easat-3889	63	29	the	the	DET
easat-3889	63	30	aeg	aeg	NOUN
easat-3889	63	31	.	.	PUNCT
easat-3889	64	1	akther	akther	PROPN
easat-3889	65	1	and	and	CCONJ
easat-3889	65	2	xu	xu	PROPN
easat-3889	66	1	[	[	X
easat-3889	66	2	19	19	NUM
easat-3889	66	3	]	]	PUNCT
easat-3889	66	4	found	find	VERB
easat-3889	66	5	that	that	SCONJ
easat-3889	66	6	auditor	auditor	NOUN
easat-3889	66	7	independence	independence	NOUN
easat-3889	66	8	significantly	significantly	ADV
easat-3889	66	9	impacts	impact	VERB
easat-3889	66	10	the	the	DET
easat-3889	66	11	aeg	aeg	NOUN
easat-3889	66	12	.	.	PUNCT
easat-3889	67	1	auditors	auditor	NOUN
easat-3889	67	2	'	'	PART
easat-3889	67	3	competence	competence	NOUN
easat-3889	67	4	,	,	PUNCT
easat-3889	67	5	closely	closely	ADV
easat-3889	67	6	related	relate	VERB
easat-3889	67	7	to	to	PART
easat-3889	67	8	audit	audit	VERB
easat-3889	67	9	quality	quality	NOUN
easat-3889	67	10	,	,	PUNCT
easat-3889	67	11	also	also	ADV
easat-3889	67	12	plays	play	VERB
easat-3889	67	13	a	a	DET
easat-3889	67	14	key	key	ADJ
easat-3889	67	15	role	role	NOUN
easat-3889	67	16	in	in	ADP
easat-3889	67	17	influencing	influence	VERB
easat-3889	67	18	the	the	DET
easat-3889	67	19	aeg	aeg	NOUN
easat-3889	67	20	,	,	PUNCT
easat-3889	67	21	as	as	SCONJ
easat-3889	67	22	suggested	suggest	VERB
easat-3889	67	23	by	by	ADP
easat-3889	67	24	agyei	agyei	PROPN
easat-3889	67	25	et	et	PROPN
easat-3889	67	26	al	al	PROPN
easat-3889	67	27	.	.	PUNCT
easat-3889	68	1	[	[	X
easat-3889	68	2	20	20	NUM
easat-3889	68	3	]	]	PUNCT
easat-3889	68	4	.	.	PUNCT
easat-3889	69	1	macdonald	macdonald	PROPN
easat-3889	70	1	[	[	X
easat-3889	70	2	21	21	NUM
easat-3889	70	3	]	]	PUNCT
easat-3889	70	4	argued	argue	VERB
easat-3889	70	5	that	that	SCONJ
easat-3889	70	6	professional	professional	ADJ
easat-3889	70	7	knowledge	knowledge	NOUN
easat-3889	70	8	and	and	CCONJ
easat-3889	70	9	training	training	NOUN
easat-3889	70	10	for	for	ADP
easat-3889	70	11	auditors	auditor	NOUN
easat-3889	70	12	can	can	AUX
easat-3889	70	13	help	help	VERB
easat-3889	70	14	reduce	reduce	VERB
easat-3889	70	15	the	the	DET
easat-3889	70	16	aeg	aeg	NOUN
easat-3889	70	17	,	,	PUNCT
easat-3889	70	18	and	and	CCONJ
easat-3889	70	19	kamau	kamau	PROPN
easat-3889	70	20	’s	’s	PART
easat-3889	70	21	[	[	X
easat-3889	70	22	18	18	NUM
easat-3889	70	23	]	]	PUNCT
easat-3889	70	24	empirical	empirical	ADJ
easat-3889	70	25	findings	finding	NOUN
easat-3889	70	26	indicated	indicate	VERB
easat-3889	70	27	that	that	SCONJ
easat-3889	70	28	auditors	auditor	NOUN
easat-3889	70	29	’	’	PART
easat-3889	70	30	skills	skill	NOUN
easat-3889	70	31	statistically	statistically	ADV
easat-3889	70	32	contribute	contribute	VERB
easat-3889	70	33	to	to	ADP
easat-3889	70	34	narrowing	narrow	VERB
easat-3889	70	35	the	the	DET
easat-3889	70	36	aeg	aeg	NOUN
easat-3889	70	37	.	.	PUNCT
easat-3889	71	1	in	in	ADP
easat-3889	71	2	addition	addition	NOUN
easat-3889	71	3	,	,	PUNCT
easat-3889	71	4	standard	standard	ADJ
easat-3889	71	5	-	-	PUNCT
easat-3889	71	6	setting	set	VERB
easat-3889	71	7	bodies	body	NOUN
easat-3889	71	8	are	be	AUX
easat-3889	71	9	both	both	PRON
easat-3889	71	10	influencers	influencer	NOUN
easat-3889	71	11	and	and	CCONJ
easat-3889	71	12	affected	affect	VERB
easat-3889	71	13	parties	party	NOUN
easat-3889	71	14	in	in	ADP
easat-3889	71	15	the	the	DET
easat-3889	71	16	aeg	aeg	NOUN
easat-3889	71	17	.	.	PUNCT
easat-3889	72	1	previous	previous	ADJ
easat-3889	72	2	research	research	NOUN
easat-3889	72	3	has	have	AUX
easat-3889	72	4	shown	show	VERB
easat-3889	72	5	that	that	SCONJ
easat-3889	72	6	factors	factor	NOUN
easat-3889	72	7	related	relate	VERB
easat-3889	72	8	to	to	PART
easat-3889	72	9	audit	audit	VERB
easat-3889	72	10	reporting	reporting	NOUN
easat-3889	72	11	standards	standard	NOUN
easat-3889	72	12	or	or	CCONJ
easat-3889	72	13	inadequacies	inadequacy	NOUN
easat-3889	72	14	in	in	ADP
easat-3889	72	15	auditing	auditing	NOUN
easat-3889	72	16	standards	standard	NOUN
easat-3889	72	17	can	can	AUX
easat-3889	72	18	significantly	significantly	ADV
easat-3889	72	19	impact	impact	VERB
easat-3889	72	20	the	the	DET
easat-3889	72	21	aeg	aeg	NOUN
easat-3889	72	22	,	,	PUNCT
easat-3889	72	23	as	as	SCONJ
easat-3889	72	24	demonstrated	demonstrate	VERB
easat-3889	72	25	by	by	ADP
easat-3889	72	26	ogbona	ogbona	NOUN
easat-3889	72	27	and	and	CCONJ
easat-3889	72	28	appah	appah	NOUN
easat-3889	73	1	[	[	X
easat-3889	73	2	4	4	NUM
easat-3889	73	3	]	]	PUNCT
easat-3889	73	4	,	,	PUNCT
easat-3889	73	5	sikka	sikka	NOUN
easat-3889	73	6	et	et	PROPN
easat-3889	73	7	al	al	PROPN
easat-3889	73	8	.	.	PUNCT
easat-3889	74	1	[	[	X
easat-3889	74	2	22	22	NUM
easat-3889	74	3	]	]	PUNCT
easat-3889	74	4	,	,	PUNCT
easat-3889	74	5	and	and	CCONJ
easat-3889	74	6	lee	lee	PROPN
easat-3889	74	7	et	et	PROPN
easat-3889	74	8	al	al	PROPN
easat-3889	74	9	.	.	PUNCT
easat-3889	75	1	[	[	X
easat-3889	75	2	23	23	NUM
easat-3889	75	3	]	]	PUNCT
easat-3889	75	4	.	.	PUNCT
easat-3889	76	1	lee	lee	PROPN
easat-3889	76	2	et	et	PROPN
easat-3889	76	3	al	al	PROPN
easat-3889	76	4	.	.	PUNCT
easat-3889	77	1	[	[	X
easat-3889	77	2	23	23	NUM
easat-3889	77	3	]	]	PUNCT
easat-3889	77	4	found	find	VERB
easat-3889	77	5	that	that	SCONJ
easat-3889	77	6	in	in	ADP
easat-3889	77	7	malaysia	malaysia	PROPN
easat-3889	77	8	,	,	PUNCT
easat-3889	77	9	professional	professional	ADJ
easat-3889	77	10	standards	standard	NOUN
easat-3889	77	11	do	do	AUX
easat-3889	77	12	not	not	PART
easat-3889	77	13	clearly	clearly	ADV
easat-3889	77	14	outline	outline	VERB
easat-3889	77	15	the	the	DET
easat-3889	77	16	auditor	auditor	NOUN
easat-3889	77	17	's	's	PART
easat-3889	77	18	responsibilities	responsibility	NOUN
easat-3889	77	19	concerning	concern	VERB
easat-3889	77	20	fraud	fraud	NOUN
easat-3889	77	21	detection	detection	NOUN
easat-3889	77	22	and	and	CCONJ
easat-3889	77	23	illegal	illegal	ADJ
easat-3889	77	24	activities	activity	NOUN
easat-3889	77	25	.	.	PUNCT
easat-3889	78	1	cosserat	cosserat	NOUN
easat-3889	79	1	[	[	X
easat-3889	79	2	24	24	NUM
easat-3889	79	3	]	]	PUNCT
easat-3889	79	4	argued	argue	VERB
easat-3889	79	5	that	that	SCONJ
easat-3889	79	6	,	,	PUNCT
easat-3889	79	7	following	follow	VERB
easat-3889	79	8	the	the	DET
easat-3889	79	9	collapses	collapse	NOUN
easat-3889	79	10	of	of	ADP
easat-3889	79	11	enron	enron	PROPN
easat-3889	79	12	and	and	CCONJ
easat-3889	79	13	worldcom	worldcom	PROPN
easat-3889	79	14	,	,	PUNCT
easat-3889	79	15	auditing	auditing	NOUN
easat-3889	79	16	standards	standard	NOUN
easat-3889	79	17	need	need	VERB
easat-3889	79	18	revision	revision	NOUN
easat-3889	79	19	to	to	PART
easat-3889	79	20	emphasize	emphasize	VERB
easat-3889	79	21	auditors	auditor	NOUN
easat-3889	79	22	'	'	PART
easat-3889	79	23	responsibilities	responsibility	NOUN
easat-3889	79	24	for	for	ADP
easat-3889	79	25	fraud	fraud	NOUN
easat-3889	79	26	detection	detection	NOUN
easat-3889	79	27	.	.	PUNCT
easat-3889	80	1	furthermore	furthermore	ADV
easat-3889	80	2	,	,	PUNCT
easat-3889	80	3	porter	porter	NOUN
easat-3889	80	4	and	and	CCONJ
easat-3889	80	5	gowthorpe	gowthorpe	NOUN
easat-3889	81	1	[	[	X
easat-3889	81	2	25	25	NUM
easat-3889	81	3	]	]	PUNCT
easat-3889	81	4	suggested	suggest	VERB
easat-3889	81	5	that	that	SCONJ
easat-3889	81	6	better	well	ADJ
easat-3889	81	7	control	control	NOUN
easat-3889	81	8	mechanisms	mechanism	NOUN
easat-3889	81	9	are	be	AUX
easat-3889	81	10	necessary	necessary	ADJ
easat-3889	81	11	to	to	PART
easat-3889	81	12	improve	improve	VERB
easat-3889	81	13	the	the	DET
easat-3889	81	14	performance	performance	NOUN
easat-3889	81	15	of	of	ADP
easat-3889	81	16	auditors	auditor	NOUN
easat-3889	81	17	'	'	PART
easat-3889	81	18	work	work	NOUN
easat-3889	81	19	.	.	PUNCT
easat-3889	82	1	3	3	X
easat-3889	82	2	.	.	X
easat-3889	82	3	theoretical	theoretical	ADJ
easat-3889	82	4	framework	framework	NOUN
easat-3889	82	5	3.1	3.1	NUM
easat-3889	82	6	.	.	PUNCT
easat-3889	82	7	inspired	inspire	VERB
easat-3889	82	8	confidence	confidence	NOUN
easat-3889	82	9	theory	theory	NOUN
easat-3889	82	10	the	the	DET
easat-3889	82	11	inspired	inspire	VERB
easat-3889	82	12	confidence	confidence	NOUN
easat-3889	82	13	theory	theory	NOUN
easat-3889	82	14	,	,	PUNCT
easat-3889	82	15	developed	develop	VERB
easat-3889	82	16	by	by	ADP
easat-3889	82	17	limperg	limperg	PROPN
easat-3889	82	18	in	in	ADP
easat-3889	82	19	the	the	DET
easat-3889	82	20	late	late	ADJ
easat-3889	82	21	1920s	1920	NOUN
easat-3889	82	22	,	,	PUNCT
easat-3889	82	23	posits	posit	NOUN
easat-3889	82	24	that	that	SCONJ
easat-3889	82	25	a	a	DET
easat-3889	82	26	discrepancy	discrepancy	NOUN
easat-3889	82	27	exists	exist	VERB
easat-3889	82	28	between	between	ADP
easat-3889	82	29	the	the	DET
easat-3889	82	30	interests	interest	NOUN
easat-3889	82	31	of	of	ADP
easat-3889	82	32	management	management	NOUN
easat-3889	82	33	and	and	CCONJ
easat-3889	82	34	stakeholders	stakeholder	NOUN
easat-3889	82	35	,	,	PUNCT
easat-3889	82	36	leading	lead	VERB
easat-3889	82	37	to	to	ADP
easat-3889	82	38	potential	potential	ADJ
easat-3889	82	39	distortions	distortion	NOUN
easat-3889	82	40	in	in	ADP
easat-3889	82	41	the	the	DET
easat-3889	82	42	information	information	NOUN
easat-3889	82	43	published	publish	VERB
easat-3889	82	44	by	by	ADP
easat-3889	82	45	organizations	organization	NOUN
easat-3889	82	46	.	.	PUNCT
easat-3889	83	1	limperg	limperg	PROPN
easat-3889	84	1	[	[	X
easat-3889	84	2	26	26	NUM
easat-3889	84	3	]	]	PUNCT
easat-3889	84	4	argued	argue	VERB
easat-3889	84	5	that	that	SCONJ
easat-3889	84	6	such	such	ADJ
easat-3889	84	7	discrepancies	discrepancy	NOUN
easat-3889	84	8	necessitate	necessitate	ADJ
easat-3889	84	9	external	external	ADJ
easat-3889	84	10	audits	audits	NOUN
easat-3889	84	11	to	to	PART
easat-3889	84	12	ensure	ensure	VERB
easat-3889	84	13	the	the	DET
easat-3889	84	14	accuracy	accuracy	NOUN
easat-3889	84	15	and	and	CCONJ
easat-3889	84	16	reliability	reliability	NOUN
easat-3889	84	17	of	of	ADP
easat-3889	84	18	financial	financial	ADJ
easat-3889	84	19	disclosures	disclosure	NOUN
easat-3889	84	20	.	.	PUNCT
easat-3889	85	1	this	this	DET
easat-3889	85	2	theory	theory	NOUN
easat-3889	85	3	underscores	underscore	VERB
easat-3889	85	4	the	the	DET
easat-3889	85	5	vital	vital	ADJ
easat-3889	85	6	role	role	NOUN
easat-3889	85	7	of	of	ADP
easat-3889	85	8	auditors	auditor	NOUN
easat-3889	85	9	in	in	ADP
easat-3889	85	10	fulfilling	fulfil	VERB
easat-3889	85	11	societal	societal	ADJ
easat-3889	85	12	needs	need	NOUN
easat-3889	85	13	,	,	PUNCT
easat-3889	85	14	which	which	PRON
easat-3889	85	15	in	in	ADP
easat-3889	85	16	turn	turn	NOUN
easat-3889	85	17	informs	inform	VERB
easat-3889	85	18	factors	factor	NOUN
easat-3889	85	19	influencing	influence	VERB
easat-3889	85	20	aeg	aeg	NOUN
easat-3889	85	21	,	,	PUNCT
easat-3889	85	22	such	such	ADJ
easat-3889	85	23	as	as	ADP
easat-3889	85	24	auditor	auditor	NOUN
easat-3889	85	25	independence	independence	NOUN
easat-3889	85	26	and	and	CCONJ
easat-3889	85	27	competence	competence	NOUN
easat-3889	85	28	.	.	PUNCT
easat-3889	86	1	furthermore	furthermore	ADV
easat-3889	86	2	,	,	PUNCT
easat-3889	86	3	limperg	limperg	PROPN
easat-3889	86	4	[	[	X
easat-3889	86	5	27	27	NUM
easat-3889	86	6	]	]	PUNCT
easat-3889	86	7	contended	contend	VERB
easat-3889	86	8	that	that	SCONJ
easat-3889	86	9	a	a	DET
easat-3889	86	10	mechanism	mechanism	NOUN
easat-3889	86	11	should	should	AUX
easat-3889	86	12	be	be	AUX
easat-3889	86	13	in	in	ADP
easat-3889	86	14	place	place	NOUN
easat-3889	86	15	to	to	PART
easat-3889	86	16	ensure	ensure	VERB
easat-3889	86	17	auditors	auditor	NOUN
easat-3889	86	18	adequately	adequately	ADV
easat-3889	86	19	address	address	VERB
easat-3889	86	20	societal	societal	ADJ
easat-3889	86	21	demands	demand	NOUN
easat-3889	86	22	,	,	PUNCT
easat-3889	86	23	providing	provide	VERB
easat-3889	86	24	a	a	DET
easat-3889	86	25	framework	framework	NOUN
easat-3889	86	26	for	for	ADP
easat-3889	86	27	identifying	identify	VERB
easat-3889	86	28	the	the	DET
easat-3889	86	29	factor	factor	NOUN
easat-3889	86	30	related	relate	VERB
easat-3889	86	31	to	to	ADP
easat-3889	86	32	insufficient	insufficient	ADJ
easat-3889	86	33	audit	audit	NOUN
easat-3889	86	34	standards	standard	NOUN
easat-3889	86	35	.	.	PUNCT
easat-3889	87	1	3.2	3.2	NUM
easat-3889	87	2	.	.	PUNCT
easat-3889	88	1	stakeholder	stakeholder	NOUN
easat-3889	88	2	theory	theory	NOUN
easat-3889	88	3	stakeholder	stakeholder	NOUN
easat-3889	88	4	theory	theory	NOUN
easat-3889	88	5	,	,	PUNCT
easat-3889	88	6	as	as	SCONJ
easat-3889	88	7	articulated	articulate	VERB
easat-3889	88	8	by	by	ADP
easat-3889	88	9	hill	hill	NOUN
easat-3889	88	10	and	and	CCONJ
easat-3889	88	11	jones	jones	PROPN
easat-3889	89	1	[	[	X
easat-3889	89	2	28	28	NUM
easat-3889	89	3	]	]	PUNCT
easat-3889	89	4	,	,	PUNCT
easat-3889	89	5	defines	define	VERB
easat-3889	89	6	stakeholders	stakeholder	NOUN
easat-3889	89	7	as	as	ADP
easat-3889	89	8	individuals	individual	NOUN
easat-3889	89	9	or	or	CCONJ
easat-3889	89	10	groups	group	NOUN
easat-3889	89	11	who	who	PRON
easat-3889	89	12	can	can	AUX
easat-3889	89	13	both	both	CCONJ
easat-3889	89	14	influence	influence	VERB
easat-3889	89	15	and	and	CCONJ
easat-3889	89	16	be	be	AUX
easat-3889	89	17	influenced	influence	VERB
easat-3889	89	18	by	by	ADP
easat-3889	89	19	the	the	DET
easat-3889	89	20	actions	action	NOUN
easat-3889	89	21	of	of	ADP
easat-3889	89	22	a	a	DET
easat-3889	89	23	company	company	NOUN
easat-3889	89	24	.	.	PUNCT
easat-3889	90	1	they	they	PRON
easat-3889	90	2	categorize	categorize	VERB
easat-3889	90	3	stakeholders	stakeholder	NOUN
easat-3889	90	4	into	into	ADP
easat-3889	90	5	internal	internal	ADJ
easat-3889	90	6	and	and	CCONJ
easat-3889	90	7	external	external	ADJ
easat-3889	90	8	groups	group	NOUN
easat-3889	90	9	:	:	PUNCT
easat-3889	90	10	internal	internal	ADJ
easat-3889	90	11	stakeholders	stakeholder	NOUN
easat-3889	90	12	include	include	VERB
easat-3889	90	13	managers	manager	NOUN
easat-3889	90	14	,	,	PUNCT
easat-3889	90	15	executives	executive	NOUN
easat-3889	90	16	,	,	PUNCT
easat-3889	90	17	employees	employee	NOUN
easat-3889	90	18	,	,	PUNCT
easat-3889	90	19	and	and	CCONJ
easat-3889	90	20	shareholders	shareholder	NOUN
easat-3889	90	21	,	,	PUNCT
easat-3889	90	22	while	while	SCONJ
easat-3889	90	23	external	external	ADJ
easat-3889	90	24	stakeholders	stakeholder	NOUN
easat-3889	90	25	encompass	encompass	VERB
easat-3889	90	26	the	the	DET
easat-3889	90	27	local	local	ADJ
easat-3889	90	28	community	community	NOUN
easat-3889	90	29	,	,	PUNCT
easat-3889	90	30	customers	customer	NOUN
easat-3889	90	31	,	,	PUNCT
easat-3889	90	32	creditors	creditor	NOUN
easat-3889	90	33	,	,	PUNCT
easat-3889	90	34	suppliers	supplier	NOUN
easat-3889	90	35	,	,	PUNCT
easat-3889	90	36	and	and	CCONJ
easat-3889	90	37	government	government	NOUN
easat-3889	90	38	entities	entity	NOUN
easat-3889	90	39	.	.	PUNCT
easat-3889	91	1	each	each	DET
easat-3889	91	2	group	group	NOUN
easat-3889	91	3	has	have	VERB
easat-3889	91	4	distinct	distinct	ADJ
easat-3889	91	5	information	information	NOUN
easat-3889	91	6	needs	need	NOUN
easat-3889	91	7	regarding	regard	VERB
easat-3889	91	8	the	the	DET
easat-3889	91	9	company	company	NOUN
easat-3889	91	10	,	,	PUNCT
easat-3889	91	11	and	and	CCONJ
easat-3889	91	12	it	it	PRON
easat-3889	91	13	is	be	AUX
easat-3889	91	14	the	the	DET
easat-3889	91	15	responsibility	responsibility	NOUN
easat-3889	91	16	of	of	ADP
easat-3889	91	17	business	business	NOUN
easat-3889	91	18	managers	manager	NOUN
easat-3889	91	19	to	to	PART
easat-3889	91	20	meet	meet	VERB
easat-3889	91	21	these	these	DET
easat-3889	91	22	needs	need	NOUN
easat-3889	91	23	.	.	PUNCT
easat-3889	92	1	in	in	ADP
easat-3889	92	2	the	the	DET
easat-3889	92	3	context	context	NOUN
easat-3889	92	4	of	of	ADP
easat-3889	92	5	the	the	DET
easat-3889	92	6	aeg	aeg	NOUN
easat-3889	92	7	,	,	PUNCT
easat-3889	92	8	stakeholder	stakeholder	NOUN
easat-3889	92	9	theory	theory	NOUN
easat-3889	92	10	helps	helps	AUX
easat-3889	92	11	identify	identify	VERB
easat-3889	92	12	key	key	ADJ
easat-3889	92	13	factors	factor	NOUN
easat-3889	92	14	influencing	influence	VERB
easat-3889	92	15	the	the	DET
easat-3889	92	16	gap	gap	NOUN
easat-3889	92	17	,	,	PUNCT
easat-3889	92	18	particularly	particularly	ADV
easat-3889	92	19	those	those	PRON
easat-3889	92	20	associated	associate	VERB
easat-3889	92	21	with	with	ADP
easat-3889	92	22	the	the	DET
easat-3889	92	23	stakeholders	stakeholder	NOUN
easat-3889	92	24	involved	involve	VERB
easat-3889	92	25	in	in	ADP
easat-3889	92	26	the	the	DET
easat-3889	92	27	audit	audit	NOUN
easat-3889	92	28	process	process	NOUN
easat-3889	92	29	,	,	PUNCT
easat-3889	92	30	such	such	ADJ
easat-3889	92	31	as	as	ADP
easat-3889	92	32	users	user	NOUN
easat-3889	92	33	,	,	PUNCT
easat-3889	92	34	auditors	auditor	NOUN
easat-3889	92	35	,	,	PUNCT
easat-3889	92	36	and	and	CCONJ
easat-3889	92	37	standard	standard	ADJ
easat-3889	92	38	-	-	PUNCT
easat-3889	92	39	setting	set	VERB
easat-3889	92	40	bodies	body	NOUN
easat-3889	92	41	.	.	PUNCT
easat-3889	93	1	3.3	3.3	NUM
easat-3889	93	2	.	.	PUNCT
easat-3889	94	1	reader	reader	NOUN
easat-3889	94	2	–	–	PUNCT
easat-3889	94	3	response	response	NOUN
easat-3889	94	4	theory	theory	NOUN
easat-3889	94	5	reader	reader	NOUN
easat-3889	94	6	-	-	PUNCT
easat-3889	94	7	response	response	NOUN
easat-3889	94	8	theory	theory	NOUN
easat-3889	94	9	posits	posit	NOUN
easat-3889	94	10	that	that	SCONJ
easat-3889	94	11	there	there	PRON
easat-3889	94	12	is	be	VERB
easat-3889	94	13	no	no	DET
easat-3889	94	14	single	single	ADJ
easat-3889	94	15	"	"	PUNCT
easat-3889	94	16	correct	correct	ADJ
easat-3889	94	17	"	"	PUNCT
easat-3889	94	18	interpretation	interpretation	NOUN
easat-3889	94	19	of	of	ADP
easat-3889	94	20	a	a	DET
easat-3889	94	21	text	text	NOUN
easat-3889	94	22	;	;	PUNCT
easat-3889	94	23	instead	instead	ADV
easat-3889	94	24	,	,	PUNCT
easat-3889	94	25	readers	reader	NOUN
easat-3889	94	26	actively	actively	ADV
easat-3889	94	27	engage	engage	VERB
easat-3889	94	28	with	with	ADP
easat-3889	94	29	and	and	CCONJ
easat-3889	94	30	interpret	interpret	VERB
easat-3889	94	31	texts	text	NOUN
easat-3889	94	32	based	base	VERB
easat-3889	94	33	on	on	ADP
easat-3889	94	34	their	their	PRON
easat-3889	94	35	own	own	ADJ
easat-3889	94	36	psychological	psychological	ADJ
easat-3889	94	37	states	state	NOUN
easat-3889	94	38	,	,	PUNCT
easat-3889	94	39	content	content	NOUN
easat-3889	94	40	knowledge	knowledge	NOUN
easat-3889	94	41	,	,	PUNCT
easat-3889	94	42	and	and	CCONJ
easat-3889	94	43	personal	personal	ADJ
easat-3889	94	44	motives	motive	NOUN
easat-3889	94	45	(	(	PUNCT
easat-3889	94	46	wright	wright	PROPN
easat-3889	94	47	[	[	X
easat-3889	94	48	29	29	NUM
easat-3889	94	49	]	]	PUNCT
easat-3889	94	50	)	)	PUNCT
easat-3889	94	51	.	.	PUNCT
easat-3889	95	1	a	a	DET
easat-3889	95	2	central	central	ADJ
easat-3889	95	3	assumption	assumption	NOUN
easat-3889	95	4	of	of	ADP
easat-3889	95	5	this	this	DET
easat-3889	95	6	theory	theory	NOUN
easat-3889	95	7	is	be	AUX
easat-3889	95	8	that	that	SCONJ
easat-3889	95	9	a	a	DET
easat-3889	95	10	reader	reader	NOUN
easat-3889	95	11	's	's	PART
easat-3889	95	12	background	background	NOUN
easat-3889	95	13	knowledge	knowledge	NOUN
easat-3889	95	14	and	and	CCONJ
easat-3889	95	15	experiences	experience	NOUN
easat-3889	95	16	significantly	significantly	ADV
easat-3889	95	17	influence	influence	VERB
easat-3889	95	18	their	their	PRON
easat-3889	95	19	interpretation	interpretation	NOUN
easat-3889	95	20	of	of	ADP
easat-3889	95	21	a	a	DET
easat-3889	95	22	text	text	NOUN
easat-3889	95	23	(	(	PUNCT
easat-3889	95	24	wright	wright	PROPN
easat-3889	95	25	[	[	X
easat-3889	95	26	29	29	NUM
easat-3889	95	27	]	]	PUNCT
easat-3889	95	28	)	)	PUNCT
easat-3889	95	29	.	.	PUNCT
easat-3889	96	1	in	in	ADP
easat-3889	96	2	the	the	DET
easat-3889	96	3	context	context	NOUN
easat-3889	96	4	of	of	ADP
easat-3889	96	5	aeg	aeg	NOUN
easat-3889	96	6	,	,	PUNCT
easat-3889	96	7	this	this	DET
easat-3889	96	8	theory	theory	NOUN
easat-3889	96	9	provides	provide	VERB
easat-3889	96	10	a	a	DET
easat-3889	96	11	foundation	foundation	NOUN
easat-3889	96	12	for	for	ADP
easat-3889	96	13	identifying	identify	VERB
easat-3889	96	14	user	user	NOUN
easat-3889	96	15	-	-	PUNCT
easat-3889	96	16	related	relate	VERB
easat-3889	96	17	factors	factor	NOUN
easat-3889	96	18	,	,	PUNCT
easat-3889	96	19	such	such	ADJ
easat-3889	96	20	as	as	ADP
easat-3889	96	21	the	the	DET
easat-3889	96	22	knowledge	knowledge	NOUN
easat-3889	96	23	and	and	CCONJ
easat-3889	96	24	information	information	NOUN
easat-3889	96	25	needs	need	NOUN
easat-3889	96	26	of	of	ADP
easat-3889	96	27	audit	audit	NOUN
easat-3889	96	28	report	report	NOUN
easat-3889	96	29	users	user	NOUN
easat-3889	96	30	,	,	PUNCT
easat-3889	96	31	which	which	PRON
easat-3889	96	32	may	may	AUX
easat-3889	96	33	vary	vary	VERB
easat-3889	96	34	based	base	VERB
easat-3889	96	35	on	on	ADP
easat-3889	96	36	their	their	PRON
easat-3889	96	37	individual	individual	ADJ
easat-3889	96	38	8918	8918	NUM
easat-3889	96	39	edelweiss	edelweiss	PROPN
easat-3889	96	40	applied	apply	VERB
easat-3889	96	41	science	science	NOUN
easat-3889	96	42	and	and	CCONJ
easat-3889	96	43	technology	technology	NOUN
easat-3889	96	44	issn	issn	PROPN
easat-3889	96	45	:	:	PUNCT
easat-3889	96	46	2576	2576	NUM
easat-3889	96	47	-	-	SYM
easat-3889	96	48	8484	8484	NUM
easat-3889	96	49	vol	vol	NOUN
easat-3889	96	50	.	.	PROPN
easat-3889	96	51	8	8	NUM
easat-3889	96	52	,	,	PUNCT
easat-3889	96	53	no	no	INTJ
easat-3889	96	54	.	.	NOUN
easat-3889	96	55	6	6	NUM
easat-3889	96	56	:	:	SYM
easat-3889	96	57	8915	8915	NUM
easat-3889	96	58	-	-	SYM
easat-3889	96	59	8925	8925	NUM
easat-3889	96	60	,	,	PUNCT
easat-3889	96	61	2024	2024	NUM
easat-3889	96	62	doi	doi	NOUN
easat-3889	96	63	:	:	PUNCT
easat-3889	96	64	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	96	65	©	©	PROPN
easat-3889	96	66	2024	2024	NUM
easat-3889	96	67	by	by	ADP
easat-3889	96	68	the	the	DET
easat-3889	96	69	author	author	NOUN
easat-3889	96	70	;	;	PUNCT
easat-3889	96	71	licensee	licensee	PROPN
easat-3889	96	72	learning	learn	VERB
easat-3889	96	73	gate	gate	NOUN
easat-3889	96	74	backgrounds	background	NOUN
easat-3889	96	75	and	and	CCONJ
easat-3889	96	76	perspectives	perspective	NOUN
easat-3889	96	77	.	.	PUNCT
easat-3889	97	1	3.4	3.4	NUM
easat-3889	97	2	.	.	PUNCT
easat-3889	97	3	agency	agency	NOUN
easat-3889	97	4	theory	theory	NOUN
easat-3889	97	5	agency	agency	NOUN
easat-3889	97	6	theory	theory	NOUN
easat-3889	97	7	,	,	PUNCT
easat-3889	97	8	initially	initially	ADV
easat-3889	97	9	developed	develop	VERB
easat-3889	97	10	by	by	ADP
easat-3889	97	11	alchian	alchian	NOUN
easat-3889	97	12	and	and	CCONJ
easat-3889	97	13	demsetz	demsetz	VERB
easat-3889	97	14	[	[	X
easat-3889	97	15	30	30	NUM
easat-3889	97	16	]	]	PUNCT
easat-3889	97	17	and	and	CCONJ
easat-3889	97	18	later	later	ADV
easat-3889	97	19	expanded	expand	VERB
easat-3889	97	20	by	by	ADP
easat-3889	97	21	jensen	jensen	PROPN
easat-3889	97	22	and	and	CCONJ
easat-3889	97	23	meckling	meckle	VERB
easat-3889	97	24	[	[	X
easat-3889	97	25	31	31	NUM
easat-3889	97	26	]	]	PUNCT
easat-3889	97	27	,	,	PUNCT
easat-3889	97	28	focuses	focus	VERB
easat-3889	97	29	on	on	ADP
easat-3889	97	30	the	the	DET
easat-3889	97	31	relationship	relationship	NOUN
easat-3889	97	32	between	between	ADP
easat-3889	97	33	a	a	DET
easat-3889	97	34	principal	principal	NOUN
easat-3889	97	35	and	and	CCONJ
easat-3889	97	36	an	an	DET
easat-3889	97	37	agent	agent	NOUN
easat-3889	97	38	,	,	PUNCT
easat-3889	97	39	where	where	SCONJ
easat-3889	97	40	the	the	DET
easat-3889	97	41	principal	principal	ADJ
easat-3889	97	42	delegates	delegate	NOUN
easat-3889	97	43	tasks	task	VERB
easat-3889	97	44	to	to	ADP
easat-3889	97	45	the	the	DET
easat-3889	97	46	agent	agent	NOUN
easat-3889	97	47	with	with	ADP
easat-3889	97	48	the	the	DET
easat-3889	97	49	expectation	expectation	NOUN
easat-3889	97	50	of	of	ADP
easat-3889	97	51	a	a	DET
easat-3889	97	52	favorable	favorable	ADJ
easat-3889	97	53	outcome	outcome	NOUN
easat-3889	97	54	.	.	PUNCT
easat-3889	98	1	in	in	ADP
easat-3889	98	2	the	the	DET
easat-3889	98	3	context	context	NOUN
easat-3889	98	4	of	of	ADP
easat-3889	98	5	auditing	auditing	NOUN
easat-3889	98	6	,	,	PUNCT
easat-3889	98	7	shareholders	shareholder	NOUN
easat-3889	98	8	(	(	PUNCT
easat-3889	98	9	principals	principal	NOUN
easat-3889	98	10	)	)	PUNCT
easat-3889	98	11	engage	engage	VERB
easat-3889	98	12	auditors	auditor	NOUN
easat-3889	98	13	(	(	PUNCT
easat-3889	98	14	agents	agent	NOUN
easat-3889	98	15	)	)	PUNCT
easat-3889	98	16	to	to	PART
easat-3889	98	17	perform	perform	VERB
easat-3889	98	18	tasks	task	NOUN
easat-3889	98	19	on	on	ADP
easat-3889	98	20	their	their	PRON
easat-3889	98	21	behalf	behalf	NOUN
easat-3889	98	22	,	,	PUNCT
easat-3889	98	23	creating	create	VERB
easat-3889	98	24	potential	potential	ADJ
easat-3889	98	25	conflicts	conflict	NOUN
easat-3889	98	26	of	of	ADP
easat-3889	98	27	interest	interest	NOUN
easat-3889	98	28	and	and	CCONJ
easat-3889	98	29	risk	risk	NOUN
easat-3889	98	30	-	-	PUNCT
easat-3889	98	31	sharing	share	VERB
easat-3889	98	32	issues	issue	NOUN
easat-3889	98	33	,	,	PUNCT
easat-3889	98	34	which	which	PRON
easat-3889	98	35	contribute	contribute	VERB
easat-3889	98	36	to	to	ADP
easat-3889	98	37	the	the	DET
easat-3889	98	38	expectation	expectation	NOUN
easat-3889	98	39	gap	gap	NOUN
easat-3889	98	40	.	.	PUNCT
easat-3889	99	1	this	this	DET
easat-3889	99	2	theory	theory	NOUN
easat-3889	99	3	underpins	underpin	VERB
easat-3889	99	4	the	the	DET
easat-3889	99	5	thesis	thesis	NOUN
easat-3889	99	6	's	's	PART
easat-3889	99	7	approach	approach	NOUN
easat-3889	99	8	to	to	ADP
easat-3889	99	9	assessing	assess	VERB
easat-3889	99	10	the	the	DET
easat-3889	99	11	reasonableness	reasonableness	NOUN
easat-3889	99	12	of	of	ADP
easat-3889	99	13	audit	audit	NOUN
easat-3889	99	14	expectations	expectation	NOUN
easat-3889	99	15	,	,	PUNCT
easat-3889	99	16	based	base	VERB
easat-3889	99	17	on	on	ADP
easat-3889	99	18	whether	whether	SCONJ
easat-3889	99	19	there	there	PRON
easat-3889	99	20	is	be	VERB
easat-3889	99	21	consensus	consensus	NOUN
easat-3889	99	22	between	between	ADP
easat-3889	99	23	the	the	DET
easat-3889	99	24	principal	principal	NOUN
easat-3889	99	25	and	and	CCONJ
easat-3889	99	26	agent	agent	NOUN
easat-3889	99	27	.	.	PUNCT
easat-3889	100	1	it	it	PRON
easat-3889	100	2	also	also	ADV
easat-3889	100	3	distinguishes	distinguish	VERB
easat-3889	100	4	between	between	ADP
easat-3889	100	5	two	two	NUM
easat-3889	100	6	groups	group	NOUN
easat-3889	100	7	of	of	ADP
easat-3889	100	8	information	information	NOUN
easat-3889	100	9	users	user	NOUN
easat-3889	100	10	:	:	PUNCT
easat-3889	100	11	those	those	PRON
easat-3889	100	12	who	who	PRON
easat-3889	100	13	directly	directly	ADV
easat-3889	100	14	benefit	benefit	VERB
easat-3889	100	15	from	from	ADP
easat-3889	100	16	the	the	DET
easat-3889	100	17	audit	audit	NOUN
easat-3889	100	18	results	result	NOUN
easat-3889	100	19	(	(	PUNCT
easat-3889	100	20	principals	principal	NOUN
easat-3889	100	21	)	)	PUNCT
easat-3889	100	22	and	and	CCONJ
easat-3889	100	23	the	the	DET
easat-3889	100	24	audit	audit	NOUN
easat-3889	100	25	clients	client	NOUN
easat-3889	100	26	(	(	PUNCT
easat-3889	100	27	agents	agent	NOUN
easat-3889	100	28	)	)	PUNCT
easat-3889	100	29	.	.	PUNCT
easat-3889	101	1	4	4	X
easat-3889	101	2	.	.	X
easat-3889	101	3	research	research	NOUN
easat-3889	101	4	design	design	NOUN
easat-3889	101	5	4.1	4.1	NUM
easat-3889	101	6	.	.	PUNCT
easat-3889	102	1	research	research	NOUN
easat-3889	102	2	model	model	NOUN
easat-3889	102	3	and	and	CCONJ
easat-3889	102	4	hypotheses	hypothesis	NOUN
easat-3889	102	5	inherited	inherit	VERB
easat-3889	102	6	from	from	ADP
easat-3889	102	7	the	the	DET
easat-3889	102	8	previous	previous	ADJ
easat-3889	102	9	studies	study	NOUN
easat-3889	102	10	and	and	CCONJ
easat-3889	102	11	based	base	VERB
easat-3889	102	12	on	on	ADP
easat-3889	102	13	the	the	DET
easat-3889	102	14	theoretical	theoretical	ADJ
easat-3889	102	15	framework	framework	NOUN
easat-3889	102	16	,	,	PUNCT
easat-3889	102	17	the	the	DET
easat-3889	102	18	research	research	NOUN
easat-3889	102	19	model	model	NOUN
easat-3889	102	20	is	be	AUX
easat-3889	102	21	proposed	propose	VERB
easat-3889	102	22	as	as	SCONJ
easat-3889	102	23	follows	follow	VERB
easat-3889	102	24	:	:	PUNCT
easat-3889	102	25	figure	figure	NOUN
easat-3889	102	26	1	1	NUM
easat-3889	102	27	.	.	PUNCT
easat-3889	102	28	research	research	NOUN
easat-3889	102	29	model	model	NOUN
easat-3889	102	30	.	.	PUNCT
easat-3889	103	1	the	the	DET
easat-3889	103	2	research	research	NOUN
easat-3889	103	3	hypotheses	hypothesis	NOUN
easat-3889	103	4	are	be	AUX
easat-3889	103	5	stated	state	VERB
easat-3889	103	6	as	as	SCONJ
easat-3889	103	7	follows	follow	VERB
easat-3889	103	8	:	:	PUNCT
easat-3889	103	9	h1	h1	NOUN
easat-3889	103	10	:	:	PUNCT
easat-3889	103	11	there	there	PRON
easat-3889	103	12	is	be	VERB
easat-3889	103	13	a	a	DET
easat-3889	103	14	relationship	relationship	NOUN
easat-3889	103	15	between	between	ADP
easat-3889	103	16	the	the	DET
easat-3889	103	17	users	user	NOUN
easat-3889	103	18	’	’	PART
easat-3889	103	19	understanding	understanding	NOUN
easat-3889	103	20	of	of	ADP
easat-3889	103	21	the	the	DET
easat-3889	103	22	audit	audit	NOUN
easat-3889	103	23	and	and	CCONJ
easat-3889	103	24	aeg	aeg	NOUN
easat-3889	103	25	in	in	ADP
easat-3889	103	26	vietnam	vietnam	PROPN
easat-3889	103	27	.	.	PUNCT
easat-3889	104	1	h2	h2	PROPN
easat-3889	104	2	:	:	PUNCT
easat-3889	104	3	there	there	PRON
easat-3889	104	4	is	be	VERB
easat-3889	104	5	a	a	DET
easat-3889	104	6	relationship	relationship	NOUN
easat-3889	104	7	between	between	ADP
easat-3889	104	8	the	the	DET
easat-3889	104	9	users	user	NOUN
easat-3889	104	10	’	'	PUNCT
easat-3889	104	11	needs	need	NOUN
easat-3889	104	12	from	from	ADP
easat-3889	104	13	audit	audit	NOUN
easat-3889	104	14	and	and	CCONJ
easat-3889	104	15	aeg	aeg	NOUN
easat-3889	104	16	in	in	ADP
easat-3889	104	17	vietnam	vietnam	PROPN
easat-3889	104	18	.	.	PUNCT
easat-3889	105	1	h3	h3	NOUN
easat-3889	105	2	:	:	PUNCT
easat-3889	105	3	there	there	PRON
easat-3889	105	4	is	be	VERB
easat-3889	105	5	a	a	DET
easat-3889	105	6	relationship	relationship	NOUN
easat-3889	105	7	between	between	ADP
easat-3889	105	8	the	the	DET
easat-3889	105	9	auditors	auditor	NOUN
easat-3889	105	10	’	’	PART
easat-3889	105	11	independence	independence	NOUN
easat-3889	105	12	and	and	CCONJ
easat-3889	105	13	aeg	aeg	NOUN
easat-3889	105	14	in	in	ADP
easat-3889	105	15	vietnam	vietnam	PROPN
easat-3889	105	16	.	.	PUNCT
easat-3889	106	1	h4	h4	NOUN
easat-3889	106	2	:	:	PUNCT
easat-3889	106	3	there	there	PRON
easat-3889	106	4	is	be	VERB
easat-3889	106	5	a	a	DET
easat-3889	106	6	relationship	relationship	NOUN
easat-3889	106	7	between	between	ADP
easat-3889	106	8	the	the	DET
easat-3889	106	9	auditors	auditor	NOUN
easat-3889	106	10	’	’	PART
easat-3889	106	11	competence	competence	NOUN
easat-3889	106	12	and	and	CCONJ
easat-3889	106	13	aeg	aeg	NOUN
easat-3889	106	14	in	in	ADP
easat-3889	106	15	vietnam	vietnam	PROPN
easat-3889	106	16	.	.	PUNCT
easat-3889	107	1	h5	h5	PROPN
easat-3889	107	2	:	:	PUNCT
easat-3889	107	3	there	there	PRON
easat-3889	107	4	is	be	VERB
easat-3889	107	5	a	a	DET
easat-3889	107	6	relationship	relationship	NOUN
easat-3889	107	7	between	between	ADP
easat-3889	107	8	the	the	DET
easat-3889	107	9	insufficient	insufficient	ADJ
easat-3889	107	10	audit	audit	NOUN
easat-3889	107	11	standards	standard	NOUN
easat-3889	107	12	and	and	CCONJ
easat-3889	107	13	aeg	aeg	NOUN
easat-3889	107	14	in	in	ADP
easat-3889	107	15	vietnam	vietnam	PROPN
easat-3889	107	16	.	.	PUNCT
easat-3889	108	1	the	the	DET
easat-3889	108	2	research	research	NOUN
easat-3889	108	3	model	model	NOUN
easat-3889	108	4	can	can	AUX
easat-3889	108	5	be	be	AUX
easat-3889	108	6	described	describe	VERB
easat-3889	108	7	as	as	ADP
easat-3889	108	8	follow	follow	VERB
easat-3889	108	9	:	:	PUNCT
easat-3889	108	10	aeg	aeg	PROPN
easat-3889	108	11	=	=	PUNCT
easat-3889	108	12	β1	β1	PROPN
easat-3889	108	13	uu	uu	X
easat-3889	108	14	+	+	PROPN
easat-3889	108	15	β2	β2	NOUN
easat-3889	108	16	un	un	PROPN
easat-3889	108	17	+	+	CCONJ
easat-3889	108	18	β3	β3	AUX
easat-3889	108	19	ai	ai	VERB
easat-3889	108	20	+	+	ADV
easat-3889	108	21	β4	β4	PROPN
easat-3889	108	22	ac	ac	PROPN
easat-3889	108	23	+	+	CCONJ
easat-3889	108	24	β5ias	β5ias	PUNCT
easat-3889	109	1	+	+	CCONJ
easat-3889	109	2	εi	εi	VERB
easat-3889	109	3	where	where	SCONJ
easat-3889	109	4	:	:	PUNCT
easat-3889	109	5	aeg	aeg	NOUN
easat-3889	109	6	:	:	PUNCT
easat-3889	109	7	dependent	dependent	ADJ
easat-3889	109	8	variable	variable	NOUN
easat-3889	109	9	uu	uu	PROPN
easat-3889	109	10	,	,	PUNCT
easat-3889	109	11	un	un	PROPN
easat-3889	109	12	,	,	PUNCT
easat-3889	109	13	ai	ai	VERB
easat-3889	109	14	,	,	PUNCT
easat-3889	109	15	ac	ac	PROPN
easat-3889	109	16	,	,	PUNCT
easat-3889	109	17	ias	ias	PROPN
easat-3889	109	18	:	:	PUNCT
easat-3889	109	19	independent	independent	ADJ
easat-3889	109	20	variables	variable	NOUN
easat-3889	109	21	βi	βi	PRON
easat-3889	109	22	:	:	PUNCT
easat-3889	109	23	coefficient	coefficient	NOUN
easat-3889	109	24	εi	εi	VERB
easat-3889	109	25	:	:	PUNCT
easat-3889	109	26	random	random	ADJ
easat-3889	109	27	error	error	NOUN
easat-3889	109	28	4.2	4.2	NUM
easat-3889	109	29	.	.	PUNCT
easat-3889	109	30	method	method	NOUN
easat-3889	109	31	of	of	ADP
easat-3889	109	32	measuring	measure	VERB
easat-3889	109	33	audit	audit	NOUN
easat-3889	109	34	expectation	expectation	NOUN
easat-3889	109	35	gap	gap	NOUN
easat-3889	109	36	4.2.1	4.2.1	NUM
easat-3889	109	37	.	.	PUNCT
easat-3889	110	1	sample	sample	NOUN
easat-3889	110	2	this	this	DET
easat-3889	110	3	study	study	NOUN
easat-3889	110	4	inherited	inherit	VERB
easat-3889	110	5	the	the	DET
easat-3889	110	6	porter	porter	NOUN
easat-3889	110	7	’s	’s	PART
easat-3889	110	8	(	(	PUNCT
easat-3889	110	9	1993	1993	NUM
easat-3889	110	10	)	)	PUNCT
easat-3889	110	11	definition	definition	NOUN
easat-3889	110	12	of	of	ADP
easat-3889	110	13	aeg	aeg	NOUN
easat-3889	110	14	which	which	PRON
easat-3889	110	15	approaches	approach	VERB
easat-3889	110	16	aeg	aeg	NOUN
easat-3889	110	17	from	from	ADP
easat-3889	110	18	the	the	DET
easat-3889	110	19	users	user	NOUN
easat-3889	110	20	’	’	PART
easat-3889	110	21	side	side	NOUN
easat-3889	110	22	.	.	PUNCT
easat-3889	111	1	therefore	therefore	ADV
easat-3889	111	2	,	,	PUNCT
easat-3889	111	3	two	two	NUM
easat-3889	111	4	broad	broad	ADJ
easat-3889	111	5	interest	interest	NOUN
easat-3889	111	6	groups	group	NOUN
easat-3889	111	7	of	of	ADP
easat-3889	111	8	users	user	NOUN
easat-3889	111	9	were	be	AUX
easat-3889	111	10	identified	identify	VERB
easat-3889	111	11	as	as	ADP
easat-3889	111	12	follows	follow	VERB
easat-3889	111	13	:	:	PUNCT
easat-3889	111	14	8919	8919	NUM
easat-3889	111	15	edelweiss	edelweiss	PROPN
easat-3889	111	16	applied	apply	VERB
easat-3889	111	17	science	science	NOUN
easat-3889	111	18	and	and	CCONJ
easat-3889	111	19	technology	technology	NOUN
easat-3889	111	20	issn	issn	PROPN
easat-3889	111	21	:	:	PUNCT
easat-3889	111	22	2576	2576	NUM
easat-3889	111	23	-	-	SYM
easat-3889	111	24	8484	8484	NUM
easat-3889	111	25	vol	vol	NOUN
easat-3889	111	26	.	.	PROPN
easat-3889	112	1	8	8	NUM
easat-3889	112	2	,	,	PUNCT
easat-3889	112	3	no	no	INTJ
easat-3889	112	4	.	.	NOUN
easat-3889	112	5	6	6	NUM
easat-3889	112	6	:	:	SYM
easat-3889	112	7	8915	8915	NUM
easat-3889	112	8	-	-	SYM
easat-3889	112	9	8925	8925	NUM
easat-3889	112	10	,	,	PUNCT
easat-3889	112	11	2024	2024	NUM
easat-3889	112	12	doi	doi	NOUN
easat-3889	112	13	:	:	PUNCT
easat-3889	112	14	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	112	15	©	©	PROPN
easat-3889	112	16	2024	2024	NUM
easat-3889	112	17	by	by	ADP
easat-3889	112	18	the	the	DET
easat-3889	112	19	author	author	NOUN
easat-3889	112	20	;	;	PUNCT
easat-3889	112	21	licensee	licensee	PROPN
easat-3889	112	22	learning	learning	NOUN
easat-3889	112	23	gate	gate	NOUN
easat-3889	112	24	(	(	PUNCT
easat-3889	112	25	1	1	NUM
easat-3889	112	26	)	)	PUNCT
easat-3889	112	27	auditees	auditee	NOUN
easat-3889	112	28	:	:	PUNCT
easat-3889	112	29	board	board	NOUN
easat-3889	112	30	of	of	ADP
easat-3889	112	31	directors	director	NOUN
easat-3889	112	32	,	,	PUNCT
easat-3889	112	33	accountants	accountant	NOUN
easat-3889	112	34	and	and	CCONJ
easat-3889	112	35	internal	internal	ADJ
easat-3889	112	36	auditors	auditor	NOUN
easat-3889	112	37	.	.	PUNCT
easat-3889	113	1	(	(	PUNCT
easat-3889	113	2	2	2	X
easat-3889	113	3	)	)	PUNCT
easat-3889	113	4	direct	direct	ADJ
easat-3889	113	5	audit	audit	NOUN
easat-3889	113	6	beneficiaries	beneficiary	NOUN
easat-3889	113	7	:	:	PUNCT
easat-3889	113	8	investors	investor	NOUN
easat-3889	113	9	,	,	PUNCT
easat-3889	113	10	stockbrokers	stockbroker	NOUN
easat-3889	113	11	,	,	PUNCT
easat-3889	113	12	bankers	banker	NOUN
easat-3889	113	13	,	,	PUNCT
easat-3889	113	14	financial	financial	ADJ
easat-3889	113	15	analysts	analyst	NOUN
easat-3889	113	16	.	.	PUNCT
easat-3889	114	1	4.2.2	4.2.2	X
easat-3889	114	2	.	.	PUNCT
easat-3889	114	3	questionnaire	questionnaire	NOUN
easat-3889	114	4	from	from	ADP
easat-3889	114	5	the	the	DET
easat-3889	114	6	current	current	ADJ
easat-3889	114	7	regulations	regulation	NOUN
easat-3889	114	8	in	in	ADP
easat-3889	114	9	the	the	DET
easat-3889	114	10	vietnamese	vietnamese	ADJ
easat-3889	114	11	law	law	NOUN
easat-3889	114	12	of	of	ADP
easat-3889	114	13	independent	independent	ADJ
easat-3889	114	14	audit	audit	NOUN
easat-3889	114	15	,	,	PUNCT
easat-3889	114	16	vietnamese	vietnamese	ADJ
easat-3889	114	17	standards	standard	NOUN
easat-3889	114	18	on	on	ADP
easat-3889	114	19	auditing	auditing	NOUN
easat-3889	114	20	and	and	CCONJ
easat-3889	114	21	previous	previous	ADJ
easat-3889	114	22	studies	study	NOUN
easat-3889	114	23	,	,	PUNCT
easat-3889	114	24	25	25	NUM
easat-3889	114	25	auditor	auditor	NOUN
easat-3889	114	26	’s	’s	PART
easat-3889	114	27	duties	duty	NOUN
easat-3889	114	28	(	(	PUNCT
easat-3889	114	29	9	9	NUM
easat-3889	114	30	duties	duty	NOUN
easat-3889	114	31	are	be	AUX
easat-3889	114	32	existing	exist	VERB
easat-3889	114	33	and	and	CCONJ
easat-3889	114	34	16	16	NUM
easat-3889	114	35	duties	duty	NOUN
easat-3889	114	36	are	be	AUX
easat-3889	114	37	not	not	PART
easat-3889	114	38	existing	exist	VERB
easat-3889	114	39	in	in	ADP
easat-3889	114	40	the	the	DET
easat-3889	114	41	current	current	ADJ
easat-3889	114	42	regulations	regulation	NOUN
easat-3889	114	43	)	)	PUNCT
easat-3889	114	44	were	be	AUX
easat-3889	114	45	put	put	VERB
easat-3889	114	46	into	into	ADP
easat-3889	114	47	the	the	DET
easat-3889	114	48	questionnaire	questionnaire	NOUN
easat-3889	114	49	.	.	PUNCT
easat-3889	115	1	for	for	ADP
easat-3889	115	2	the	the	DET
easat-3889	115	3	question	question	NOUN
easat-3889	115	4	“	"	PUNCT
easat-3889	115	5	how	how	SCONJ
easat-3889	115	6	well	well	ADV
easat-3889	115	7	is	be	AUX
easat-3889	115	8	it	it	PRON
easat-3889	115	9	performed	perform	VERB
easat-3889	115	10	?	?	PUNCT
easat-3889	115	11	”	"	PUNCT
easat-3889	115	12	,	,	PUNCT
easat-3889	115	13	respondents	respondent	NOUN
easat-3889	115	14	were	be	AUX
easat-3889	115	15	asked	ask	VERB
easat-3889	115	16	to	to	PART
easat-3889	115	17	select	select	VERB
easat-3889	115	18	the	the	DET
easat-3889	115	19	appropriate	appropriate	ADJ
easat-3889	115	20	response	response	NOUN
easat-3889	115	21	from	from	ADP
easat-3889	115	22	“	"	PUNCT
easat-3889	115	23	very	very	ADV
easat-3889	115	24	poorly	poorly	ADV
easat-3889	115	25	”	"	PUNCT
easat-3889	115	26	,	,	PUNCT
easat-3889	115	27	“	"	PUNCT
easat-3889	115	28	poorly	poorly	ADV
easat-3889	115	29	”	"	PUNCT
easat-3889	115	30	,	,	PUNCT
easat-3889	115	31	“	"	PUNCT
easat-3889	115	32	fairly	fairly	ADV
easat-3889	115	33	”	"	PUNCT
easat-3889	115	34	,	,	PUNCT
easat-3889	115	35	“	"	PUNCT
easat-3889	115	36	well	well	INTJ
easat-3889	115	37	”	"	PUNCT
easat-3889	115	38	,	,	PUNCT
easat-3889	115	39	“	"	PUNCT
easat-3889	115	40	very	very	ADV
easat-3889	115	41	well	well	ADV
easat-3889	115	42	”	"	PUNCT
easat-3889	115	43	.	.	PUNCT
easat-3889	116	1	these	these	DET
easat-3889	116	2	responses	response	NOUN
easat-3889	116	3	are	be	AUX
easat-3889	116	4	coded	code	VERB
easat-3889	116	5	1	1	NUM
easat-3889	116	6	,	,	PUNCT
easat-3889	116	7	2	2	NUM
easat-3889	116	8	,	,	PUNCT
easat-3889	116	9	3	3	NUM
easat-3889	116	10	,	,	PUNCT
easat-3889	116	11	4	4	NUM
easat-3889	116	12	,	,	PUNCT
easat-3889	116	13	and	and	CCONJ
easat-3889	116	14	5	5	NUM
easat-3889	116	15	respectively	respectively	ADV
easat-3889	116	16	.	.	PUNCT
easat-3889	117	1	thus	thus	ADV
easat-3889	117	2	,	,	PUNCT
easat-3889	117	3	aeg	aeg	PROPN
easat-3889	117	4	is	be	AUX
easat-3889	117	5	measured	measure	VERB
easat-3889	117	6	as	as	ADP
easat-3889	117	7	the	the	DET
easat-3889	117	8	difference	difference	NOUN
easat-3889	117	9	between	between	ADP
easat-3889	117	10	the	the	DET
easat-3889	117	11	highest	high	ADJ
easat-3889	117	12	level	level	NOUN
easat-3889	117	13	of	of	ADP
easat-3889	117	14	expectations	expectation	NOUN
easat-3889	117	15	about	about	ADP
easat-3889	117	16	audit	audit	NOUN
easat-3889	117	17	results	result	NOUN
easat-3889	117	18	(	(	PUNCT
easat-3889	117	19	5	5	NUM
easat-3889	117	20	points	point	NOUN
easat-3889	117	21	)	)	PUNCT
easat-3889	117	22	and	and	CCONJ
easat-3889	117	23	the	the	DET
easat-3889	117	24	assessment	assessment	NOUN
easat-3889	117	25	of	of	ADP
easat-3889	117	26	information	information	NOUN
easat-3889	117	27	users	user	NOUN
easat-3889	117	28	about	about	ADP
easat-3889	117	29	the	the	DET
easat-3889	117	30	quality	quality	NOUN
easat-3889	117	31	of	of	ADP
easat-3889	117	32	the	the	DET
easat-3889	117	33	implementation	implementation	NOUN
easat-3889	117	34	of	of	ADP
easat-3889	117	35	these	these	DET
easat-3889	117	36	expectations	expectation	NOUN
easat-3889	117	37	in	in	ADP
easat-3889	117	38	practice	practice	NOUN
easat-3889	117	39	(	(	PUNCT
easat-3889	117	40	on	on	ADP
easat-3889	117	41	a	a	DET
easat-3889	117	42	5	5	NUM
easat-3889	117	43	-	-	PUNCT
easat-3889	117	44	point	point	NOUN
easat-3889	117	45	likert	likert	ADJ
easat-3889	117	46	scale	scale	NOUN
easat-3889	117	47	)	)	PUNCT
easat-3889	117	48	.	.	PUNCT
easat-3889	118	1	total	total	ADJ
easat-3889	118	2	audit	audit	NOUN
easat-3889	118	3	expectation	expectation	NOUN
easat-3889	118	4	gap	gap	NOUN
easat-3889	118	5	(	(	PUNCT
easat-3889	118	6	∑aeg	∑aeg	INTJ
easat-3889	118	7	)	)	PUNCT
easat-3889	118	8	=	=	PUNCT
easat-3889	118	9	∑	∑	PUNCT
easat-3889	118	10	(	(	PUNCT
easat-3889	118	11	5user	5user	NUM
easat-3889	118	12	’s	’s	PART
easat-3889	118	13	assessment	assessment	NOUN
easat-3889	118	14	of	of	ADP
easat-3889	118	15	auditor	auditor	NOUN
easat-3889	118	16	’s	’s	PART
easat-3889	118	17	performance	performance	NOUN
easat-3889	118	18	of	of	ADP
easat-3889	118	19	expectation	expectation	NOUN
easat-3889	118	20	i)n	i)n	VERB
easat-3889	118	21	i=1	i=1	ADP
easat-3889	118	22	audit	audit	NOUN
easat-3889	118	23	expectation	expectation	NOUN
easat-3889	118	24	gap	gap	NOUN
easat-3889	118	25	(	(	PUNCT
easat-3889	118	26	aeg	aeg	NOUN
easat-3889	118	27	)	)	PUNCT
easat-3889	118	28	=	=	PUNCT
easat-3889	118	29	total	total	ADJ
easat-3889	118	30	audit	audit	NOUN
easat-3889	118	31	expectation	expectation	NOUN
easat-3889	118	32	gap	gap	NOUN
easat-3889	118	33	number	number	NOUN
easat-3889	118	34	of	of	ADP
easat-3889	118	35	expectations	expectation	NOUN
easat-3889	118	36	4.3	4.3	NUM
easat-3889	118	37	.	.	PUNCT
easat-3889	118	38	method	method	NOUN
easat-3889	118	39	of	of	ADP
easat-3889	118	40	confirming	confirm	VERB
easat-3889	118	41	the	the	DET
easat-3889	118	42	influencing	influencing	NOUN
easat-3889	118	43	factors	factor	VERB
easat-3889	118	44	a	a	DET
easat-3889	118	45	qualitative	qualitative	ADJ
easat-3889	118	46	research	research	NOUN
easat-3889	118	47	approach	approach	NOUN
easat-3889	118	48	was	be	AUX
easat-3889	118	49	employed	employ	VERB
easat-3889	118	50	to	to	PART
easat-3889	118	51	identify	identify	VERB
easat-3889	118	52	the	the	DET
easat-3889	118	53	factors	factor	NOUN
easat-3889	118	54	influencing	influence	VERB
easat-3889	118	55	aeg	aeg	PROPN
easat-3889	118	56	based	base	VERB
easat-3889	118	57	on	on	ADP
easat-3889	118	58	the	the	DET
easat-3889	118	59	findings	finding	NOUN
easat-3889	118	60	of	of	ADP
easat-3889	118	61	previous	previous	ADJ
easat-3889	118	62	studies	study	NOUN
easat-3889	118	63	,	,	PUNCT
easat-3889	118	64	with	with	ADP
easat-3889	118	65	the	the	DET
easat-3889	118	66	aim	aim	NOUN
easat-3889	118	67	of	of	ADP
easat-3889	118	68	developing	develop	VERB
easat-3889	118	69	the	the	DET
easat-3889	118	70	research	research	NOUN
easat-3889	118	71	model	model	NOUN
easat-3889	118	72	,	,	PUNCT
easat-3889	118	73	formulating	formulate	VERB
easat-3889	118	74	hypotheses	hypothesis	NOUN
easat-3889	118	75	,	,	PUNCT
easat-3889	118	76	and	and	CCONJ
easat-3889	118	77	designing	design	VERB
easat-3889	118	78	the	the	DET
easat-3889	118	79	survey	survey	NOUN
easat-3889	118	80	questionnaire	questionnaire	NOUN
easat-3889	118	81	.	.	PUNCT
easat-3889	119	1	the	the	DET
easat-3889	119	2	authors	author	NOUN
easat-3889	119	3	also	also	ADV
easat-3889	119	4	assessed	assess	VERB
easat-3889	119	5	the	the	DET
easat-3889	119	6	validity	validity	NOUN
easat-3889	119	7	of	of	ADP
easat-3889	119	8	the	the	DET
easat-3889	119	9	research	research	NOUN
easat-3889	119	10	model	model	NOUN
easat-3889	119	11	and	and	CCONJ
easat-3889	119	12	considered	consider	VERB
easat-3889	119	13	the	the	DET
easat-3889	119	14	inclusion	inclusion	NOUN
easat-3889	119	15	of	of	ADP
easat-3889	119	16	additional	additional	ADJ
easat-3889	119	17	scales	scale	NOUN
easat-3889	119	18	by	by	ADP
easat-3889	119	19	conducting	conduct	VERB
easat-3889	119	20	semi	semi	ADJ
easat-3889	119	21	-	-	ADJ
easat-3889	119	22	structured	structured	ADJ
easat-3889	119	23	expert	expert	NOUN
easat-3889	119	24	interviews	interview	NOUN
easat-3889	119	25	and	and	CCONJ
easat-3889	119	26	pilot	pilot	NOUN
easat-3889	119	27	surveys	survey	NOUN
easat-3889	119	28	.	.	PUNCT
easat-3889	120	1	following	follow	VERB
easat-3889	120	2	the	the	DET
easat-3889	120	3	qualitative	qualitative	ADJ
easat-3889	120	4	research	research	NOUN
easat-3889	120	5	phase	phase	NOUN
easat-3889	120	6	,	,	PUNCT
easat-3889	120	7	the	the	DET
easat-3889	120	8	study	study	NOUN
easat-3889	120	9	developed	develop	VERB
easat-3889	120	10	a	a	DET
easat-3889	120	11	questionnaire	questionnaire	NOUN
easat-3889	120	12	consisting	consist	VERB
easat-3889	120	13	of	of	ADP
easat-3889	120	14	25	25	NUM
easat-3889	120	15	aeg	aeg	NOUN
easat-3889	120	16	scales	scale	NOUN
easat-3889	120	17	and	and	CCONJ
easat-3889	120	18	21	21	NUM
easat-3889	120	19	scales	scale	NOUN
easat-3889	120	20	related	relate	VERB
easat-3889	120	21	to	to	ADP
easat-3889	120	22	factors	factor	NOUN
easat-3889	120	23	influencing	influence	VERB
easat-3889	120	24	aeg	aeg	NOUN
easat-3889	120	25	.	.	PUNCT
easat-3889	121	1	in	in	ADP
easat-3889	121	2	addition	addition	NOUN
easat-3889	121	3	,	,	PUNCT
easat-3889	121	4	quantitative	quantitative	ADJ
easat-3889	121	5	methods	method	NOUN
easat-3889	121	6	,	,	PUNCT
easat-3889	121	7	including	include	VERB
easat-3889	121	8	cronbach	cronbach	NOUN
easat-3889	121	9	’s	’s	PART
easat-3889	121	10	alpha	alpha	ADJ
easat-3889	121	11	coefficient	coefficient	NOUN
easat-3889	121	12	,	,	PUNCT
easat-3889	121	13	exploratory	exploratory	ADJ
easat-3889	121	14	factor	factor	NOUN
easat-3889	121	15	analysis	analysis	NOUN
easat-3889	121	16	(	(	PUNCT
easat-3889	121	17	efa	efa	PROPN
easat-3889	121	18	)	)	PUNCT
easat-3889	121	19	,	,	PUNCT
easat-3889	121	20	and	and	CCONJ
easat-3889	121	21	multiple	multiple	ADJ
easat-3889	121	22	regression	regression	NOUN
easat-3889	121	23	analysis	analysis	NOUN
easat-3889	121	24	,	,	PUNCT
easat-3889	121	25	were	be	AUX
easat-3889	121	26	utilized	utilize	VERB
easat-3889	121	27	using	use	VERB
easat-3889	121	28	spss	spss	PROPN
easat-3889	121	29	20.0	20.0	NUM
easat-3889	121	30	software	software	NOUN
easat-3889	121	31	.	.	PUNCT
easat-3889	122	1	5	5	X
easat-3889	122	2	.	.	X
easat-3889	122	3	results	result	NOUN
easat-3889	122	4	and	and	CCONJ
easat-3889	122	5	discussion	discussion	NOUN
easat-3889	122	6	5.1	5.1	NUM
easat-3889	122	7	.	.	PUNCT
easat-3889	123	1	survey	survey	NOUN
easat-3889	123	2	sample	sample	NOUN
easat-3889	123	3	–	–	PUNCT
easat-3889	123	4	respondent	respondent	NOUN
easat-3889	123	5	groups	group	NOUN
easat-3889	123	6	the	the	DET
easat-3889	123	7	questionnaire	questionnaire	NOUN
easat-3889	123	8	was	be	AUX
easat-3889	123	9	sent	send	VERB
easat-3889	123	10	to	to	ADP
easat-3889	123	11	450	450	NUM
easat-3889	123	12	users	user	NOUN
easat-3889	123	13	including	include	VERB
easat-3889	123	14	auditees	auditee	NOUN
easat-3889	123	15	and	and	CCONJ
easat-3889	123	16	direct	direct	ADJ
easat-3889	123	17	audit	audit	NOUN
easat-3889	123	18	beneficiaries	beneficiary	NOUN
easat-3889	123	19	.	.	PUNCT
easat-3889	124	1	the	the	DET
easat-3889	124	2	sample	sample	NOUN
easat-3889	124	3	and	and	CCONJ
easat-3889	124	4	response	response	NOUN
easat-3889	124	5	rates	rate	NOUN
easat-3889	124	6	are	be	AUX
easat-3889	124	7	shown	show	VERB
easat-3889	124	8	in	in	ADP
easat-3889	124	9	table	table	NOUN
easat-3889	124	10	1	1	NUM
easat-3889	124	11	.	.	PUNCT
easat-3889	125	1	the	the	DET
easat-3889	125	2	results	result	NOUN
easat-3889	125	3	of	of	ADP
easat-3889	125	4	the	the	DET
easat-3889	125	5	table	table	NOUN
easat-3889	125	6	1	1	NUM
easat-3889	125	7	indicate	indicate	VERB
easat-3889	125	8	that	that	SCONJ
easat-3889	125	9	overall	overall	ADJ
easat-3889	125	10	response	response	NOUN
easat-3889	125	11	rates	rate	NOUN
easat-3889	125	12	are	be	AUX
easat-3889	125	13	of	of	ADP
easat-3889	125	14	77.69	77.69	NUM
easat-3889	125	15	%	%	NOUN
easat-3889	125	16	from	from	ADP
easat-3889	125	17	auditees	auditee	NOUN
easat-3889	125	18	and	and	CCONJ
easat-3889	125	19	63.75	63.75	NUM
easat-3889	125	20	%	%	NOUN
easat-3889	125	21	from	from	ADP
easat-3889	125	22	audit	audit	NOUN
easat-3889	125	23	direct	direct	ADJ
easat-3889	125	24	beneficiaries	beneficiary	NOUN
easat-3889	125	25	.	.	PUNCT
easat-3889	126	1	table	table	NOUN
easat-3889	126	2	1	1	NUM
easat-3889	126	3	.	.	PUNCT
easat-3889	126	4	sample	sample	NOUN
easat-3889	126	5	and	and	CCONJ
easat-3889	126	6	response	response	NOUN
easat-3889	126	7	rates	rate	NOUN
easat-3889	126	8	.	.	PUNCT
easat-3889	127	1	group	group	PROPN
easat-3889	127	2	no	no	INTJ
easat-3889	127	3	.	.	PUNCT
easat-3889	128	1	of	of	ADP
easat-3889	128	2	survey	survey	NOUN
easat-3889	128	3	sent	send	VERB
easat-3889	128	4	responses	response	NOUN
easat-3889	128	5	received	receive	VERB
easat-3889	128	6	usage	usage	NOUN
easat-3889	128	7	responses	response	NOUN
easat-3889	128	8	(	(	PUNCT
easat-3889	128	9	%	%	NOUN
easat-3889	128	10	)	)	PUNCT
easat-3889	128	11	n	n	PRON
easat-3889	128	12	%	%	NOUN
easat-3889	128	13	auditees	auditee	NOUN
easat-3889	128	14	board	board	PROPN
easat-3889	128	15	of	of	ADP
easat-3889	128	16	directors	director	NOUN
easat-3889	128	17	accountants	accountant	NOUN
easat-3889	128	18	/	/	SYM
easat-3889	128	19	internal	internal	ADJ
easat-3889	128	20	auditors	auditor	NOUN
easat-3889	128	21	130	130	NUM
easat-3889	128	22	50	50	NUM
easat-3889	128	23	80	80	NUM
easat-3889	128	24	101	101	NUM
easat-3889	128	25	34	34	NUM
easat-3889	128	26	67	67	NUM
easat-3889	128	27	33.1	33.1	NUM
easat-3889	128	28	11.1	11.1	NUM
easat-3889	128	29	22	22	NUM
easat-3889	128	30	77.69	77.69	NUM
easat-3889	128	31	68	68	NUM
easat-3889	128	32	83.75	83.75	NUM
easat-3889	128	33	audit	audit	NOUN
easat-3889	128	34	direct	direct	ADJ
easat-3889	128	35	beneficiaries	beneficiary	NOUN
easat-3889	128	36	investors	investor	NOUN
easat-3889	128	37	bankers	banker	NOUN
easat-3889	128	38	stockbrokers	stockbroker	VERB
easat-3889	128	39	others	other	NOUN
easat-3889	128	40	320	320	NUM
easat-3889	128	41	80	80	NUM
easat-3889	128	42	80	80	NUM
easat-3889	128	43	80	80	NUM
easat-3889	128	44	80	80	NUM
easat-3889	128	45	204	204	NUM
easat-3889	128	46	51	51	NUM
easat-3889	128	47	55	55	NUM
easat-3889	128	48	53	53	NUM
easat-3889	128	49	45	45	NUM
easat-3889	128	50	69.9	69.9	NUM
easat-3889	128	51	17.4	17.4	NUM
easat-3889	128	52	20	20	NUM
easat-3889	128	53	18	18	NUM
easat-3889	128	54	14.7	14.7	NUM
easat-3889	128	55	63.75	63.75	NUM
easat-3889	128	56	63.75	63.75	NUM
easat-3889	128	57	68.75	68.75	NUM
easat-3889	128	58	66.25	66.25	NUM
easat-3889	128	59	56.25	56.25	NUM
easat-3889	128	60	total	total	NOUN
easat-3889	128	61	users	user	NOUN
easat-3889	128	62	450	450	NUM
easat-3889	128	63	305	305	NUM
easat-3889	128	64	100	100	NUM
easat-3889	128	65	67.78	67.78	NUM
easat-3889	128	66	5.2	5.2	NUM
easat-3889	128	67	.	.	PUNCT
easat-3889	129	1	the	the	DET
easat-3889	129	2	result	result	NOUN
easat-3889	129	3	of	of	ADP
easat-3889	129	4	audit	audit	NOUN
easat-3889	129	5	expectation	expectation	NOUN
easat-3889	129	6	gap	gap	NOUN
easat-3889	129	7	in	in	ADP
easat-3889	129	8	vietnam	vietnam	PROPN
easat-3889	129	9	this	this	DET
easat-3889	129	10	study	study	NOUN
easat-3889	129	11	uses	use	VERB
easat-3889	129	12	one	one	NUM
easat-3889	129	13	sample	sample	NOUN
easat-3889	129	14	t	t	NOUN
easat-3889	129	15	-	-	PUNCT
easat-3889	129	16	test	test	NOUN
easat-3889	129	17	to	to	PART
easat-3889	129	18	determine	determine	VERB
easat-3889	129	19	the	the	DET
easat-3889	129	20	existence	existence	NOUN
easat-3889	129	21	of	of	ADP
easat-3889	129	22	aeg	aeg	PROPN
easat-3889	129	23	in	in	ADP
easat-3889	129	24	vietnam	vietnam	PROPN
easat-3889	129	25	.	.	PUNCT
easat-3889	130	1	aeg	aeg	PROPN
easat-3889	130	2	is	be	AUX
easat-3889	130	3	measured	measure	VERB
easat-3889	130	4	by	by	ADP
easat-3889	130	5	the	the	DET
easat-3889	130	6	difference	difference	NOUN
easat-3889	130	7	between	between	ADP
easat-3889	130	8	the	the	DET
easat-3889	130	9	users	user	NOUN
easat-3889	130	10	’	’	PART
easat-3889	130	11	assessment	assessment	NOUN
easat-3889	130	12	of	of	ADP
easat-3889	130	13	auditors	auditor	NOUN
easat-3889	130	14	’	’	PART
easat-3889	130	15	performance	performance	NOUN
easat-3889	130	16	of	of	ADP
easat-3889	130	17	the	the	DET
easat-3889	130	18	expectation	expectation	NOUN
easat-3889	130	19	and	and	CCONJ
easat-3889	130	20	the	the	DET
easat-3889	130	21	test	test	NOUN
easat-3889	130	22	value	value	NOUN
easat-3889	130	23	.	.	PUNCT
easat-3889	131	1	•	•	NUM
easat-3889	131	2	total	total	ADJ
easat-3889	131	3	audit	audit	NOUN
easat-3889	131	4	expectation	expectation	NOUN
easat-3889	131	5	gap	gap	NOUN
easat-3889	131	6	(	(	PUNCT
easat-3889	131	7	∑aeg	∑aeg	INTJ
easat-3889	131	8	)	)	PUNCT
easat-3889	131	9	=	=	SYM
easat-3889	132	1	28.988	28.988	NUM
easat-3889	132	2	8920	8920	NUM
easat-3889	132	3	edelweiss	edelweiss	PROPN
easat-3889	132	4	applied	apply	VERB
easat-3889	132	5	science	science	NOUN
easat-3889	132	6	and	and	CCONJ
easat-3889	132	7	technology	technology	NOUN
easat-3889	132	8	issn	issn	PROPN
easat-3889	132	9	:	:	PUNCT
easat-3889	132	10	2576	2576	NUM
easat-3889	132	11	-	-	SYM
easat-3889	132	12	8484	8484	NUM
easat-3889	132	13	vol	vol	NOUN
easat-3889	132	14	.	.	PROPN
easat-3889	132	15	8	8	NUM
easat-3889	132	16	,	,	PUNCT
easat-3889	132	17	no	no	INTJ
easat-3889	132	18	.	.	NOUN
easat-3889	132	19	6	6	NUM
easat-3889	132	20	:	:	SYM
easat-3889	132	21	8915	8915	NUM
easat-3889	132	22	-	-	SYM
easat-3889	132	23	8925	8925	NUM
easat-3889	132	24	,	,	PUNCT
easat-3889	132	25	2024	2024	NUM
easat-3889	132	26	doi	doi	NOUN
easat-3889	132	27	:	:	PUNCT
easat-3889	132	28	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	132	29	©	©	PROPN
easat-3889	132	30	2024	2024	NUM
easat-3889	132	31	by	by	ADP
easat-3889	132	32	the	the	DET
easat-3889	132	33	author	author	NOUN
easat-3889	132	34	;	;	PUNCT
easat-3889	132	35	licensee	licensee	PROPN
easat-3889	132	36	learning	learning	NOUN
easat-3889	132	37	gate	gate	VERB
easat-3889	132	38	•	•	NOUN
easat-3889	132	39	audit	audit	NOUN
easat-3889	132	40	expectation	expectation	NOUN
easat-3889	132	41	gap	gap	NOUN
easat-3889	132	42	(	(	PUNCT
easat-3889	132	43	aeg	aeg	NOUN
easat-3889	132	44	)	)	PUNCT
easat-3889	132	45	=	=	PUNCT
easat-3889	132	46	total	total	ADJ
easat-3889	132	47	audit	audit	NOUN
easat-3889	132	48	expectation	expectation	NOUN
easat-3889	132	49	gap	gap	NOUN
easat-3889	132	50	number	number	NOUN
easat-3889	132	51	of	of	ADP
easat-3889	132	52	expectations	expectation	NOUN
easat-3889	132	53	=	=	PUNCT
easat-3889	132	54	28.988	28.988	NUM
easat-3889	132	55	25	25	NUM
easat-3889	132	56	=	=	SYM
easat-3889	132	57	1.160	1.160	NUM
easat-3889	132	58	table	table	NOUN
easat-3889	132	59	2	2	NUM
easat-3889	132	60	.	.	PUNCT
easat-3889	133	1	cronbach	cronbach	PROPN
easat-3889	133	2	’s	’s	PART
easat-3889	133	3	coefficients	coefficient	NOUN
easat-3889	133	4	values	value	NOUN
easat-3889	133	5	and	and	CCONJ
easat-3889	133	6	one	one	NUM
easat-3889	133	7	sample	sample	NOUN
easat-3889	133	8	t	t	NOUN
easat-3889	133	9	-	-	PUNCT
easat-3889	133	10	test	test	NOUN
easat-3889	133	11	results	result	NOUN
easat-3889	133	12	of	of	ADP
easat-3889	133	13	aeg	aeg	PROPN
easat-3889	133	14	.	.	PUNCT
easat-3889	134	1	codes	code	NOUN
easat-3889	134	2	of	of	ADP
easat-3889	134	3	aeg	aeg	PROPN
easat-3889	134	4	cronbach	cronbach	PROPN
easat-3889	134	5	’s	’s	PART
easat-3889	134	6	coefficients	coefficient	NOUN
easat-3889	134	7	values	value	NOUN
easat-3889	134	8	one	one	NUM
easat-3889	134	9	sample	sample	NOUN
easat-3889	134	10	t	t	NOUN
easat-3889	134	11	-	-	PUNCT
easat-3889	134	12	test	test	NOUN
easat-3889	134	13	with	with	ADP
easat-3889	134	14	test	test	NOUN
easat-3889	134	15	value	value	NOUN
easat-3889	134	16	=	=	SYM
easat-3889	134	17	5	5	NUM
easat-3889	134	18	corrected	correct	VERB
easat-3889	134	19	itemtotal	itemtotal	ADJ
easat-3889	134	20	correlation	correlation	NOUN
easat-3889	134	21	cronbach	cronbach	NOUN
easat-3889	134	22	's	's	PART
easat-3889	134	23	alpha	alpha	NOUN
easat-3889	134	24	if	if	SCONJ
easat-3889	134	25	item	item	NOUN
easat-3889	134	26	deleted	delete	VERB
easat-3889	134	27	sig	sig	NOUN
easat-3889	134	28	.	.	PUNCT
easat-3889	135	1	(	(	PUNCT
easat-3889	135	2	2	2	NUM
easat-3889	135	3	-	-	PUNCT
easat-3889	135	4	tailed	tailed	ADJ
easat-3889	135	5	)	)	PUNCT
easat-3889	135	6	mean	mean	ADJ
easat-3889	135	7	difference	difference	NOUN
easat-3889	135	8	aeg1	aeg1	NOUN
easat-3889	135	9	0.415	0.415	NUM
easat-3889	135	10	0.691	0.691	NUM
easat-3889	135	11	0.000	0.000	NUM
easat-3889	135	12	-1.177	-1.177	PUNCT
easat-3889	135	13	aeg2	aeg2	VERB
easat-3889	135	14	0.387	0.387	NUM
easat-3889	135	15	0.703	0.703	NUM
easat-3889	135	16	0.000	0.000	NUM
easat-3889	135	17	-1.449	-1.449	NOUN
easat-3889	135	18	aeg3	aeg3	PROPN
easat-3889	135	19	0.322	0.322	NUM
easat-3889	135	20	0.718	0.718	NUM
easat-3889	135	21	0.000	0.000	NUM
easat-3889	135	22	-1.823	-1.823	NUM
easat-3889	135	23	aeg4	aeg4	PROPN
easat-3889	135	24	0.337	0.337	NUM
easat-3889	135	25	0.794	0.794	NUM
easat-3889	135	26	0.000	0.000	NUM
easat-3889	135	27	-0.823	-0.823	NOUN
easat-3889	135	28	aeg	aeg	NOUN
easat-3889	135	29	5	5	NUM
easat-3889	135	30	0.448	0.448	NUM
easat-3889	135	31	0.781	0.781	NUM
easat-3889	135	32	0.000	0.000	NUM
easat-3889	136	1	-1.148	-1.148	PUNCT
easat-3889	136	2	aeg	aeg	NOUN
easat-3889	136	3	6	6	NUM
easat-3889	136	4	0.492	0.492	NUM
easat-3889	136	5	0.776	0.776	NUM
easat-3889	136	6	0.000	0.000	NUM
easat-3889	136	7	-0.895	-0.895	NOUN
easat-3889	136	8	aeg7	aeg7	PROPN
easat-3889	136	9	0.523	0.523	NUM
easat-3889	136	10	0.670	0.670	NUM
easat-3889	136	11	0.000	0.000	NUM
easat-3889	136	12	-1.357	-1.357	NOUN
easat-3889	136	13	aeg8	aeg8	PROPN
easat-3889	137	1	0.417	0.417	NUM
easat-3889	137	2	0.693	0.693	NUM
easat-3889	137	3	0.000	0.000	NUM
easat-3889	137	4	-1.469	-1.469	NUM
easat-3889	137	5	aeg9	aeg9	PROPN
easat-3889	137	6	0.380	0.380	NUM
easat-3889	137	7	0.699	0.699	NUM
easat-3889	137	8	0.000	0.000	NUM
easat-3889	137	9	-1.285	-1.285	PUNCT
easat-3889	137	10	aeg10	aeg10	PROPN
easat-3889	137	11	0.376	0.376	NUM
easat-3889	137	12	0.705	0.705	NUM
easat-3889	137	13	0.000	0.000	NUM
easat-3889	137	14	-1.459	-1.459	NOUN
easat-3889	137	15	aeg11	aeg11	VERB
easat-3889	137	16	0.437	0.437	NUM
easat-3889	137	17	0.783	0.783	NUM
easat-3889	137	18	0.000	0.000	NUM
easat-3889	137	19	-0.830	-0.830	PUNCT
easat-3889	137	20	aeg12	aeg12	ADJ
easat-3889	137	21	0.465	0.465	NUM
easat-3889	137	22	0.780	0.780	NUM
easat-3889	137	23	0.000	0.000	NUM
easat-3889	137	24	-0.902	-0.902	PUNCT
easat-3889	137	25	aeg13	aeg13	VERB
easat-3889	137	26	0.419	0.419	NUM
easat-3889	137	27	0.692	0.692	NUM
easat-3889	137	28	0.000	0.000	NUM
easat-3889	137	29	-1.187	-1.187	PUNCT
easat-3889	138	1	aeg14	aeg14	NOUN
easat-3889	138	2	0.456	0.456	NUM
easat-3889	138	3	0.780	0.780	NUM
easat-3889	138	4	0.000	0.000	NUM
easat-3889	138	5	-1.036	-1.036	NOUN
easat-3889	138	6	aeg15	aeg15	NOUN
easat-3889	138	7	0.520	0.520	NUM
easat-3889	138	8	0.773	0.773	NUM
easat-3889	138	9	0.000	0.000	NUM
easat-3889	138	10	-1.046	-1.046	PUNCT
easat-3889	138	11	aeg16	aeg16	NOUN
easat-3889	138	12	0.367	0.367	NUM
easat-3889	138	13	0.701	0.701	NUM
easat-3889	138	14	0.000	0.000	NUM
easat-3889	138	15	-0.941	-0.941	PUNCT
easat-3889	138	16	aeg17	aeg17	ADP
easat-3889	138	17	0.353	0.353	NUM
easat-3889	138	18	0.702	0.702	NUM
easat-3889	138	19	0.000	0.000	NUM
easat-3889	138	20	-1.131	-1.131	PUNCT
easat-3889	138	21	aeg18	aeg18	PROPN
easat-3889	138	22	0.384	0.384	NUM
easat-3889	138	23	0.697	0.697	NUM
easat-3889	138	24	0.000	0.000	NUM
easat-3889	138	25	-1.138	-1.138	PUNCT
easat-3889	138	26	aeg19	aeg19	NOUN
easat-3889	138	27	0.513	0.513	NUM
easat-3889	138	28	0.774	0.774	NUM
easat-3889	138	29	0.000	0.000	NUM
easat-3889	138	30	-1.167	-1.167	NOUN
easat-3889	139	1	aeg20	aeg20	NOUN
easat-3889	139	2	0.304	0.304	NUM
easat-3889	139	3	0.711	0.711	NUM
easat-3889	139	4	0.000	0.000	NUM
easat-3889	139	5	-1.020	-1.020	PUNCT
easat-3889	139	6	aeg21	aeg21	PROPN
easat-3889	139	7	0.479	0.479	NUM
easat-3889	139	8	0.777	0.777	NUM
easat-3889	139	9	0.000	0.000	NUM
easat-3889	139	10	-1.046	-1.046	PUNCT
easat-3889	140	1	aeg22	aeg22	ADJ
easat-3889	140	2	0.554	0.554	NUM
easat-3889	140	3	00.684	00.684	NUM
easat-3889	140	4	0.000	0.000	NUM
easat-3889	140	5	-1.039	-1.039	NUM
easat-3889	140	6	aeg23	aeg23	PROPN
easat-3889	140	7	0.447	0.447	NUM
easat-3889	140	8	0.697	0.697	NUM
easat-3889	140	9	0.000	0.000	NUM
easat-3889	140	10	-1.079	-1.079	NOUN
easat-3889	141	1	aeg24	aeg24	VERB
easat-3889	141	2	0.559	0.559	NUM
easat-3889	141	3	0.768	0.768	NUM
easat-3889	141	4	0.000	0.000	NUM
easat-3889	141	5	-1.033	-1.033	PUNCT
easat-3889	141	6	aeg25	aeg25	VERB
easat-3889	141	7	0.328	0.328	NUM
easat-3889	141	8	0.712	0.712	NUM
easat-3889	141	9	0.000	0.000	NUM
easat-3889	141	10	-1.508	-1.508	NUM
easat-3889	141	11	total	total	ADJ
easat-3889	141	12	aeg	aeg	NOUN
easat-3889	141	13	-28.988	-28.988	NUM
easat-3889	141	14	5.3	5.3	NUM
easat-3889	141	15	.	.	PUNCT
easat-3889	142	1	the	the	DET
easat-3889	142	2	reliability	reliability	NOUN
easat-3889	142	3	of	of	ADP
easat-3889	142	4	the	the	DET
easat-3889	142	5	scales	scale	NOUN
easat-3889	142	6	study	study	NOUN
easat-3889	142	7	used	use	VERB
easat-3889	142	8	cronbach	cronbach	PROPN
easat-3889	142	9	’s	’s	PART
easat-3889	142	10	alpha	alpha	ADJ
easat-3889	142	11	coefficient	coefficient	NOUN
easat-3889	142	12	to	to	PART
easat-3889	142	13	test	test	VERB
easat-3889	142	14	the	the	DET
easat-3889	142	15	reliability	reliability	NOUN
easat-3889	142	16	of	of	ADP
easat-3889	142	17	the	the	DET
easat-3889	142	18	dependent	dependent	ADJ
easat-3889	142	19	and	and	CCONJ
easat-3889	142	20	independent	independent	ADJ
easat-3889	142	21	variable	variable	ADJ
easat-3889	142	22	scales	scale	NOUN
easat-3889	142	23	.	.	PUNCT
easat-3889	143	1	according	accord	VERB
easat-3889	143	2	to	to	ADP
easat-3889	143	3	table	table	NOUN
easat-3889	143	4	3	3	NUM
easat-3889	143	5	,	,	PUNCT
easat-3889	143	6	the	the	DET
easat-3889	143	7	cronbach	cronbach	NOUN
easat-3889	143	8	’s	’s	PART
easat-3889	143	9	alpha	alpha	ADJ
easat-3889	143	10	coefficients	coefficient	NOUN
easat-3889	143	11	of	of	ADP
easat-3889	143	12	all	all	DET
easat-3889	143	13	variables	variable	NOUN
easat-3889	143	14	are	be	AUX
easat-3889	143	15	in	in	ADP
easat-3889	143	16	the	the	DET
easat-3889	143	17	range	range	NOUN
easat-3889	143	18	of	of	ADP
easat-3889	143	19	0.7	0.7	NUM
easat-3889	143	20	-	-	SYM
easat-3889	143	21	0.9	0.9	NUM
easat-3889	143	22	.	.	PUNCT
easat-3889	144	1	therefore	therefore	ADV
easat-3889	144	2	,	,	PUNCT
easat-3889	144	3	the	the	DET
easat-3889	144	4	reliability	reliability	NOUN
easat-3889	144	5	of	of	ADP
easat-3889	144	6	all	all	DET
easat-3889	144	7	scales	scale	NOUN
easat-3889	144	8	is	be	AUX
easat-3889	144	9	ensured	ensure	VERB
easat-3889	144	10	for	for	ADP
easat-3889	144	11	carrying	carry	VERB
easat-3889	144	12	out	out	ADP
easat-3889	144	13	the	the	DET
easat-3889	144	14	empirical	empirical	ADJ
easat-3889	144	15	study	study	NOUN
easat-3889	144	16	.	.	PUNCT
easat-3889	145	1	table	table	NOUN
easat-3889	145	2	3	3	NUM
easat-3889	145	3	.	.	PUNCT
easat-3889	146	1	the	the	DET
easat-3889	146	2	reliability	reliability	NOUN
easat-3889	146	3	of	of	ADP
easat-3889	146	4	the	the	DET
easat-3889	146	5	scales	scale	NOUN
easat-3889	146	6	.	.	PUNCT
easat-3889	147	1	cronbach	cronbach	PROPN
easat-3889	147	2	’s	’s	PART
easat-3889	147	3	alpha	alpha	NOUN
easat-3889	147	4	n	n	ADP
easat-3889	147	5	the	the	DET
easat-3889	147	6	users	user	NOUN
easat-3889	147	7	’	’	PART
easat-3889	147	8	understanding	understanding	NOUN
easat-3889	147	9	of	of	ADP
easat-3889	147	10	audit	audit	NOUN
easat-3889	147	11	(	(	PUNCT
easat-3889	147	12	uu	uu	ADJ
easat-3889	147	13	)	)	PUNCT
easat-3889	147	14	0.769	0.769	NUM
easat-3889	147	15	3	3	NUM
easat-3889	147	16	the	the	DET
easat-3889	147	17	users	user	NOUN
easat-3889	147	18	’	'	PUNCT
easat-3889	147	19	needs	need	NOUN
easat-3889	147	20	from	from	ADP
easat-3889	147	21	audit	audit	NOUN
easat-3889	147	22	(	(	PUNCT
easat-3889	147	23	un	un	PROPN
easat-3889	147	24	)	)	PUNCT
easat-3889	147	25	0.823	0.823	NUM
easat-3889	147	26	3	3	NUM
easat-3889	147	27	the	the	DET
easat-3889	147	28	auditors	auditor	NOUN
easat-3889	147	29	’	’	PART
easat-3889	147	30	independence	independence	NOUN
easat-3889	147	31	(	(	PUNCT
easat-3889	147	32	ai	ai	NOUN
easat-3889	147	33	)	)	PUNCT
easat-3889	147	34	0.825	0.825	NUM
easat-3889	147	35	4	4	NUM
easat-3889	147	36	the	the	DET
easat-3889	147	37	auditors	auditor	NOUN
easat-3889	147	38	’	’	PART
easat-3889	147	39	competence	competence	NOUN
easat-3889	147	40	(	(	PUNCT
easat-3889	147	41	ac	ac	PROPN
easat-3889	147	42	)	)	PUNCT
easat-3889	147	43	0.801	0.801	NUM
easat-3889	147	44	4	4	NUM
easat-3889	147	45	insufficient	insufficient	ADJ
easat-3889	147	46	audit	audit	NOUN
easat-3889	147	47	standards	standard	NOUN
easat-3889	147	48	(	(	PUNCT
easat-3889	147	49	ias	ias	PROPN
easat-3889	147	50	)	)	PUNCT
easat-3889	147	51	0.800	0.800	NUM
easat-3889	147	52	4	4	NUM
easat-3889	147	53	8921	8921	NUM
easat-3889	147	54	edelweiss	edelweiss	PROPN
easat-3889	147	55	applied	apply	VERB
easat-3889	147	56	science	science	NOUN
easat-3889	147	57	and	and	CCONJ
easat-3889	147	58	technology	technology	NOUN
easat-3889	147	59	issn	issn	PROPN
easat-3889	147	60	:	:	PUNCT
easat-3889	147	61	2576	2576	NUM
easat-3889	147	62	-	-	SYM
easat-3889	147	63	8484	8484	NUM
easat-3889	147	64	vol	vol	NOUN
easat-3889	147	65	.	.	PROPN
easat-3889	148	1	8	8	NUM
easat-3889	148	2	,	,	PUNCT
easat-3889	148	3	no	no	INTJ
easat-3889	148	4	.	.	NOUN
easat-3889	148	5	6	6	NUM
easat-3889	148	6	:	:	SYM
easat-3889	148	7	8915	8915	NUM
easat-3889	148	8	-	-	SYM
easat-3889	148	9	8925	8925	NUM
easat-3889	148	10	,	,	PUNCT
easat-3889	148	11	2024	2024	NUM
easat-3889	148	12	doi	doi	NOUN
easat-3889	148	13	:	:	PUNCT
easat-3889	148	14	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	148	15	©	©	PROPN
easat-3889	148	16	2024	2024	NUM
easat-3889	148	17	by	by	ADP
easat-3889	148	18	the	the	DET
easat-3889	148	19	author	author	NOUN
easat-3889	148	20	;	;	PUNCT
easat-3889	148	21	licensee	licensee	PROPN
easat-3889	148	22	learning	learning	NOUN
easat-3889	148	23	gate	gate	NOUN
easat-3889	148	24	5.4	5.4	NUM
easat-3889	148	25	.	.	PUNCT
easat-3889	149	1	exploratory	exploratory	ADJ
easat-3889	149	2	factor	factor	NOUN
easat-3889	149	3	analysis	analysis	NOUN
easat-3889	149	4	results	result	VERB
easat-3889	149	5	the	the	DET
easat-3889	149	6	study	study	NOUN
easat-3889	149	7	used	use	VERB
easat-3889	149	8	exploratory	exploratory	ADJ
easat-3889	149	9	factor	factor	NOUN
easat-3889	149	10	analysis	analysis	NOUN
easat-3889	149	11	(	(	PUNCT
easat-3889	149	12	efa	efa	PROPN
easat-3889	149	13	)	)	PUNCT
easat-3889	149	14	to	to	PART
easat-3889	149	15	determine	determine	VERB
easat-3889	149	16	whether	whether	SCONJ
easat-3889	149	17	the	the	DET
easat-3889	149	18	set	set	NOUN
easat-3889	149	19	of	of	ADP
easat-3889	149	20	variables	variable	NOUN
easat-3889	149	21	is	be	AUX
easat-3889	149	22	eligible	eligible	ADJ
easat-3889	149	23	to	to	PART
easat-3889	149	24	participate	participate	VERB
easat-3889	149	25	in	in	ADP
easat-3889	149	26	the	the	DET
easat-3889	149	27	next	next	ADJ
easat-3889	149	28	regression	regression	NOUN
easat-3889	149	29	analysis	analysis	NOUN
easat-3889	149	30	or	or	CCONJ
easat-3889	149	31	not	not	PART
easat-3889	149	32	.	.	PUNCT
easat-3889	150	1	with	with	ADP
easat-3889	150	2	the	the	DET
easat-3889	150	3	factor	factor	NOUN
easat-3889	150	4	rotation	rotation	NOUN
easat-3889	150	5	method	method	NOUN
easat-3889	150	6	(	(	PUNCT
easat-3889	150	7	varimax	varimax	ADJ
easat-3889	150	8	)	)	PUNCT
easat-3889	150	9	,	,	PUNCT
easat-3889	150	10	the	the	DET
easat-3889	150	11	results	result	NOUN
easat-3889	150	12	of	of	ADP
easat-3889	150	13	efa	efa	PROPN
easat-3889	150	14	analysis	analysis	NOUN
easat-3889	150	15	according	accord	VERB
easat-3889	150	16	to	to	ADP
easat-3889	150	17	table	table	NOUN
easat-3889	150	18	4	4	NUM
easat-3889	150	19	and	and	CCONJ
easat-3889	150	20	5	5	NUM
easat-3889	150	21	are	be	AUX
easat-3889	150	22	as	as	SCONJ
easat-3889	150	23	follows	follow	VERB
easat-3889	150	24	:	:	PUNCT
easat-3889	150	25	the	the	DET
easat-3889	150	26	kmo	kmo	PROPN
easat-3889	150	27	coefficient	coefficient	NOUN
easat-3889	150	28	is	be	AUX
easat-3889	150	29	0.666	0.666	NUM
easat-3889	150	30	,	,	PUNCT
easat-3889	150	31	it	it	PRON
easat-3889	150	32	is	be	AUX
easat-3889	150	33	higher	high	ADJ
easat-3889	150	34	than	than	ADP
easat-3889	150	35	0.5	0.5	NUM
easat-3889	150	36	,	,	PUNCT
easat-3889	150	37	so	so	CCONJ
easat-3889	150	38	the	the	DET
easat-3889	150	39	discovery	discovery	NOUN
easat-3889	150	40	factor	factor	NOUN
easat-3889	150	41	is	be	AUX
easat-3889	150	42	appropriate	appropriate	ADJ
easat-3889	150	43	for	for	ADP
easat-3889	150	44	actual	actual	ADJ
easat-3889	150	45	data	datum	NOUN
easat-3889	150	46	.	.	PUNCT
easat-3889	151	1	the	the	DET
easat-3889	151	2	bartletts	bartlett	NOUN
easat-3889	151	3	’s	’s	PART
easat-3889	151	4	test	test	NOUN
easat-3889	151	5	has	have	VERB
easat-3889	151	6	its	its	PRON
easat-3889	151	7	significance	significance	NOUN
easat-3889	151	8	equal	equal	ADJ
easat-3889	151	9	0.000	0.000	NUM
easat-3889	151	10	,	,	PUNCT
easat-3889	151	11	which	which	PRON
easat-3889	151	12	is	be	AUX
easat-3889	151	13	less	less	ADJ
easat-3889	151	14	than	than	ADP
easat-3889	151	15	0.05	0.05	NUM
easat-3889	151	16	,	,	PUNCT
easat-3889	151	17	this	this	PRON
easat-3889	151	18	means	mean	VERB
easat-3889	151	19	that	that	SCONJ
easat-3889	151	20	the	the	DET
easat-3889	151	21	observed	observed	ADJ
easat-3889	151	22	variables	variable	NOUN
easat-3889	151	23	have	have	VERB
easat-3889	151	24	a	a	DET
easat-3889	151	25	linear	linear	ADJ
easat-3889	151	26	correlation	correlation	NOUN
easat-3889	151	27	with	with	ADP
easat-3889	151	28	the	the	DET
easat-3889	151	29	representative	representative	ADJ
easat-3889	151	30	factors	factor	NOUN
easat-3889	151	31	.	.	PUNCT
easat-3889	152	1	table	table	NOUN
easat-3889	152	2	4	4	NUM
easat-3889	152	3	.	.	X
easat-3889	152	4	kmo	kmo	PROPN
easat-3889	152	5	and	and	CCONJ
easat-3889	152	6	bartlett	bartlett	PROPN
easat-3889	152	7	’s	’s	PART
easat-3889	152	8	test	test	NOUN
easat-3889	152	9	.	.	PUNCT
easat-3889	153	1	kaiser	kaiser	PROPN
easat-3889	153	2	-	-	PUNCT
easat-3889	153	3	meyer	meyer	PROPN
easat-3889	153	4	-	-	PUNCT
easat-3889	153	5	olkin	olkin	NOUN
easat-3889	153	6	measure	measure	NOUN
easat-3889	153	7	of	of	ADP
easat-3889	153	8	sampling	sample	VERB
easat-3889	153	9	adequacy	adequacy	NOUN
easat-3889	153	10	.	.	PUNCT
easat-3889	154	1	0.666	0.666	NUM
easat-3889	154	2	bartlett	bartlett	PROPN
easat-3889	154	3	's	's	PART
easat-3889	154	4	test	test	NOUN
easat-3889	154	5	of	of	ADP
easat-3889	154	6	sphericity	sphericity	PROPN
easat-3889	154	7	approx	approx	PROPN
easat-3889	154	8	.	.	PUNCT
easat-3889	155	1	chi	chi	ADJ
easat-3889	155	2	-	-	PUNCT
easat-3889	155	3	square	square	ADJ
easat-3889	155	4	4523.138	4523.138	PROPN
easat-3889	155	5	df	df	PROPN
easat-3889	155	6	153	153	NUM
easat-3889	155	7	sig	sig	NOUN
easat-3889	155	8	.	.	PROPN
easat-3889	155	9	0.000	0.000	NUM
easat-3889	156	1	the	the	DET
easat-3889	156	2	results	result	NOUN
easat-3889	156	3	in	in	ADP
easat-3889	156	4	the	the	DET
easat-3889	156	5	table	table	NOUN
easat-3889	156	6	5	5	NUM
easat-3889	156	7	indicate	indicate	VERB
easat-3889	156	8	that	that	SCONJ
easat-3889	156	9	the	the	DET
easat-3889	156	10	eigenvalues	eigenvalue	NOUN
easat-3889	156	11	is	be	AUX
easat-3889	156	12	1.136	1.136	NUM
easat-3889	156	13	higher	high	ADJ
easat-3889	156	14	than	than	ADP
easat-3889	156	15	1.0	1.0	NUM
easat-3889	156	16	.	.	PUNCT
easat-3889	157	1	it	it	PRON
easat-3889	157	2	means	mean	VERB
easat-3889	157	3	that	that	SCONJ
easat-3889	157	4	the	the	DET
easat-3889	157	5	only	only	ADJ
easat-3889	157	6	factors	factor	NOUN
easat-3889	157	7	with	with	ADP
easat-3889	157	8	eigenvalue	eigenvalue	PROPN
easat-3889	157	9	>	>	SYM
easat-3889	157	10	1	1	NUM
easat-3889	157	11	are	be	AUX
easat-3889	157	12	kept	keep	VERB
easat-3889	157	13	in	in	ADP
easat-3889	157	14	the	the	DET
easat-3889	157	15	analytical	analytical	ADJ
easat-3889	157	16	model	model	NOUN
easat-3889	157	17	.	.	PUNCT
easat-3889	158	1	in	in	ADP
easat-3889	158	2	addition	addition	NOUN
easat-3889	158	3	,	,	PUNCT
easat-3889	158	4	in	in	ADP
easat-3889	158	5	the	the	DET
easat-3889	158	6	cumulative	cumulative	ADJ
easat-3889	158	7	column	column	NOUN
easat-3889	158	8	,	,	PUNCT
easat-3889	158	9	the	the	DET
easat-3889	158	10	extracted	extract	VERB
easat-3889	158	11	variance	variance	NOUN
easat-3889	158	12	is	be	AUX
easat-3889	158	13	71.151	71.151	NUM
easat-3889	158	14	.	.	PUNCT
easat-3889	159	1	this	this	PRON
easat-3889	159	2	means	mean	VERB
easat-3889	159	3	that	that	SCONJ
easat-3889	159	4	71.151	71.151	NUM
easat-3889	159	5	%	%	NOUN
easat-3889	159	6	of	of	ADP
easat-3889	159	7	the	the	DET
easat-3889	159	8	change	change	NOUN
easat-3889	159	9	of	of	ADP
easat-3889	159	10	the	the	DET
easat-3889	159	11	aeg	aeg	NOUN
easat-3889	159	12	is	be	AUX
easat-3889	159	13	explained	explain	VERB
easat-3889	159	14	by	by	ADP
easat-3889	159	15	observed	observed	ADJ
easat-3889	159	16	variables	variable	NOUN
easat-3889	159	17	.	.	PUNCT
easat-3889	160	1	table	table	NOUN
easat-3889	160	2	5	5	NUM
easat-3889	160	3	.	.	PUNCT
easat-3889	161	1	summary	summary	NOUN
easat-3889	161	2	of	of	ADP
easat-3889	161	3	explanatory	explanatory	ADJ
easat-3889	161	4	variables	variable	NOUN
easat-3889	161	5	.	.	PUNCT
easat-3889	162	1	component	component	NOUN
easat-3889	162	2	initial	initial	ADJ
easat-3889	162	3	eigenvalues	eigenvalue	VERB
easat-3889	162	4	extraction	extraction	NOUN
easat-3889	162	5	sums	sum	NOUN
easat-3889	162	6	of	of	ADP
easat-3889	162	7	squared	square	VERB
easat-3889	162	8	loadings	loading	NOUN
easat-3889	162	9	total	total	ADJ
easat-3889	162	10	%	%	NOUN
easat-3889	162	11	of	of	ADP
easat-3889	162	12	variance	variance	NOUN
easat-3889	162	13	cumulative	cumulative	ADJ
easat-3889	162	14	%	%	NOUN
easat-3889	162	15	total	total	ADJ
easat-3889	162	16	%	%	NOUN
easat-3889	162	17	of	of	ADP
easat-3889	162	18	variance	variance	NOUN
easat-3889	162	19	cumulative	cumulative	ADJ
easat-3889	162	20	%	%	NOUN
easat-3889	162	21	1	1	NUM
easat-3889	162	22	5.806	5.806	NUM
easat-3889	162	23	32.258	32.258	NUM
easat-3889	162	24	32.258	32.258	NUM
easat-3889	162	25	5.806	5.806	NUM
easat-3889	162	26	32.258	32.258	NUM
easat-3889	162	27	32.258	32.258	NUM
easat-3889	162	28	2	2	NUM
easat-3889	162	29	2.316	2.316	NUM
easat-3889	162	30	12.866	12.866	NUM
easat-3889	162	31	45.124	45.124	NUM
easat-3889	162	32	2.316	2.316	NUM
easat-3889	162	33	12.866	12.866	NUM
easat-3889	162	34	45.124	45.124	NUM
easat-3889	162	35	3	3	NUM
easat-3889	162	36	1.929	1.929	NUM
easat-3889	162	37	10.714	10.714	NUM
easat-3889	162	38	55.838	55.838	NUM
easat-3889	162	39	1.929	1.929	NUM
easat-3889	162	40	10.714	10.714	NUM
easat-3889	162	41	55.838	55.838	NUM
easat-3889	162	42	4	4	NUM
easat-3889	162	43	1.620	1.620	NUM
easat-3889	162	44	9.002	9.002	NUM
easat-3889	162	45	64.840	64.840	NUM
easat-3889	162	46	1.620	1.620	NUM
easat-3889	162	47	9.002	9.002	NUM
easat-3889	162	48	64.840	64.840	NUM
easat-3889	162	49	5	5	NUM
easat-3889	162	50	1.136	1.136	NUM
easat-3889	162	51	6.312	6.312	NUM
easat-3889	162	52	71.151	71.151	NUM
easat-3889	162	53	1.136	1.136	NUM
easat-3889	162	54	6.312	6.312	NUM
easat-3889	162	55	71.151	71.151	NUM
easat-3889	162	56	6	6	NUM
easat-3889	162	57	0.866	0.866	NUM
easat-3889	162	58	4.811	4.811	NUM
easat-3889	162	59	75.962	75.962	NUM
easat-3889	162	60	7	7	NUM
easat-3889	162	61	0.820	0.820	NUM
easat-3889	162	62	4.553	4.553	NUM
easat-3889	162	63	80.515	80.515	NUM
easat-3889	162	64	8	8	NUM
easat-3889	162	65	0.710	0.710	NUM
easat-3889	162	66	3.942	3.942	NUM
easat-3889	162	67	84.457	84.457	NUM
easat-3889	162	68	9	9	NUM
easat-3889	162	69	0.505	0.505	NUM
easat-3889	162	70	2.808	2.808	NUM
easat-3889	162	71	87.265	87.265	NUM
easat-3889	162	72	10	10	NUM
easat-3889	162	73	0.487	0.487	NUM
easat-3889	162	74	2.707	2.707	NUM
easat-3889	162	75	89.972	89.972	NUM
easat-3889	162	76	11	11	NUM
easat-3889	162	77	0.393	0.393	NUM
easat-3889	162	78	2.184	2.184	NUM
easat-3889	162	79	92.156	92.156	NUM
easat-3889	162	80	12	12	NUM
easat-3889	162	81	0.324	0.324	NUM
easat-3889	162	82	1.798	1.798	NUM
easat-3889	162	83	93.954	93.954	NUM
easat-3889	162	84	13	13	NUM
easat-3889	162	85	0.262	0.262	NUM
easat-3889	162	86	1.458	1.458	NUM
easat-3889	162	87	95.412	95.412	NUM
easat-3889	162	88	14	14	NUM
easat-3889	162	89	0.255	0.255	NUM
easat-3889	162	90	1.418	1.418	NUM
easat-3889	162	91	96.830	96.830	NUM
easat-3889	162	92	15	15	NUM
easat-3889	162	93	0.212	0.212	NUM
easat-3889	162	94	1.176	1.176	NUM
easat-3889	162	95	98.006	98.006	NUM
easat-3889	162	96	16	16	NUM
easat-3889	162	97	0.200	0.200	NUM
easat-3889	162	98	1.109	1.109	NUM
easat-3889	162	99	99.115	99.115	NUM
easat-3889	162	100	17	17	NUM
easat-3889	162	101	0.114	0.114	NUM
easat-3889	162	102	0.634	0.634	NUM
easat-3889	162	103	99.749	99.749	NUM
easat-3889	162	104	18	18	NUM
easat-3889	162	105	0.045	0.045	NUM
easat-3889	162	106	0.251	0.251	NUM
easat-3889	162	107	100.000	100.000	NUM
easat-3889	162	108	table	table	NOUN
easat-3889	162	109	6	6	NUM
easat-3889	162	110	shows	show	VERB
easat-3889	162	111	that	that	SCONJ
easat-3889	162	112	all	all	DET
easat-3889	162	113	the	the	DET
easat-3889	162	114	observed	observed	ADJ
easat-3889	162	115	variables	variable	NOUN
easat-3889	162	116	have	have	AUX
easat-3889	162	117	loading	load	VERB
easat-3889	162	118	coefficients	coefficient	NOUN
easat-3889	162	119	greater	great	ADJ
easat-3889	162	120	than	than	ADP
easat-3889	162	121	0.5	0.5	NUM
easat-3889	162	122	and	and	CCONJ
easat-3889	162	123	there	there	PRON
easat-3889	162	124	is	be	VERB
easat-3889	162	125	no	no	DET
easat-3889	162	126	cross	cross	ADJ
easat-3889	162	127	-	-	ADJ
easat-3889	162	128	loading	loading	ADJ
easat-3889	162	129	case	case	NOUN
easat-3889	162	130	.	.	PUNCT
easat-3889	163	1	8922	8922	NUM
easat-3889	163	2	edelweiss	edelweiss	PROPN
easat-3889	163	3	applied	apply	VERB
easat-3889	163	4	science	science	NOUN
easat-3889	163	5	and	and	CCONJ
easat-3889	163	6	technology	technology	NOUN
easat-3889	163	7	issn	issn	PROPN
easat-3889	163	8	:	:	PUNCT
easat-3889	163	9	2576	2576	NUM
easat-3889	163	10	-	-	SYM
easat-3889	163	11	8484	8484	NUM
easat-3889	163	12	vol	vol	NOUN
easat-3889	163	13	.	.	PROPN
easat-3889	163	14	8	8	NUM
easat-3889	163	15	,	,	PUNCT
easat-3889	163	16	no	no	INTJ
easat-3889	163	17	.	.	NOUN
easat-3889	163	18	6	6	NUM
easat-3889	163	19	:	:	SYM
easat-3889	163	20	8915	8915	NUM
easat-3889	163	21	-	-	SYM
easat-3889	163	22	8925	8925	NUM
easat-3889	163	23	,	,	PUNCT
easat-3889	163	24	2024	2024	NUM
easat-3889	163	25	doi	doi	NOUN
easat-3889	163	26	:	:	PUNCT
easat-3889	163	27	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	163	28	©	©	PROPN
easat-3889	163	29	2024	2024	NUM
easat-3889	163	30	by	by	ADP
easat-3889	163	31	the	the	DET
easat-3889	163	32	author	author	NOUN
easat-3889	163	33	;	;	PUNCT
easat-3889	163	34	licensee	licensee	PROPN
easat-3889	163	35	learning	learn	VERB
easat-3889	163	36	gate	gate	NOUN
easat-3889	163	37	table	table	NOUN
easat-3889	163	38	6	6	NUM
easat-3889	163	39	.	.	PUNCT
easat-3889	163	40	rotating	rotate	VERB
easat-3889	163	41	factors	factor	NOUN
easat-3889	163	42	.	.	PUNCT
easat-3889	164	1	component	component	NOUN
easat-3889	164	2	1	1	NUM
easat-3889	164	3	2	2	NUM
easat-3889	164	4	3	3	NUM
easat-3889	164	5	4	4	NUM
easat-3889	164	6	5	5	NUM
easat-3889	164	7	ai2	ai2	NOUN
easat-3889	164	8	0.934	0.934	NUM
easat-3889	164	9	ai4	ai4	NOUN
easat-3889	164	10	0.802	0.802	NUM
easat-3889	164	11	ai1	ai1	VERB
easat-3889	164	12	0.735	0.735	NUM
easat-3889	164	13	ai3	ai3	NOUN
easat-3889	164	14	0.683	0.683	NUM
easat-3889	164	15	ac3	ac3	PROPN
easat-3889	164	16	0.833	0.833	NUM
easat-3889	164	17	ac2	ac2	PROPN
easat-3889	164	18	0.816	0.816	NUM
easat-3889	164	19	ac4	ac4	PROPN
easat-3889	164	20	0.699	0.699	NUM
easat-3889	164	21	ac1	ac1	PROPN
easat-3889	164	22	0.540	0.540	NUM
easat-3889	164	23	ias3	ias3	PROPN
easat-3889	164	24	0.810	0.810	NUM
easat-3889	164	25	ias2	ias2	VERB
easat-3889	164	26	0.770	0.770	NUM
easat-3889	164	27	ias4	ias4	PROPN
easat-3889	164	28	0.685	0.685	NUM
easat-3889	164	29	ias1	ias1	NOUN
easat-3889	164	30	uu2	uu2	VERB
easat-3889	164	31	0.856	0.856	NUM
easat-3889	164	32	uu3	uu3	NOUN
easat-3889	164	33	0.783	0.783	NUM
easat-3889	164	34	uu1	uu1	ADP
easat-3889	164	35	0.725	0.725	NUM
easat-3889	164	36	un2	un2	NOUN
easat-3889	164	37	0.869	0.869	NUM
easat-3889	164	38	un3	un3	NOUN
easat-3889	164	39	0.830	0.830	NUM
easat-3889	165	1	un1	un1	NOUN
easat-3889	165	2	0.786	0.786	NUM
easat-3889	165	3	5.3	5.3	NUM
easat-3889	165	4	.	.	PUNCT
easat-3889	166	1	multiple	multiple	ADJ
easat-3889	166	2	regression	regression	NOUN
easat-3889	166	3	analysis	analysis	NOUN
easat-3889	166	4	results	result	VERB
easat-3889	166	5	the	the	DET
easat-3889	166	6	results	result	NOUN
easat-3889	166	7	of	of	ADP
easat-3889	166	8	multiple	multiple	ADJ
easat-3889	166	9	regression	regression	NOUN
easat-3889	166	10	analysis	analysis	NOUN
easat-3889	166	11	are	be	AUX
easat-3889	166	12	shown	show	VERB
easat-3889	166	13	in	in	ADP
easat-3889	166	14	the	the	DET
easat-3889	166	15	tables	table	NOUN
easat-3889	166	16	7	7	NUM
easat-3889	166	17	,	,	PUNCT
easat-3889	166	18	8	8	NUM
easat-3889	166	19	,	,	PUNCT
easat-3889	166	20	9	9	NUM
easat-3889	166	21	.	.	X
easat-3889	166	22	for	for	ADP
easat-3889	166	23	testing	test	VERB
easat-3889	166	24	the	the	DET
easat-3889	166	25	multicollinearity	multicollinearity	NOUN
easat-3889	166	26	phenomenon	phenomenon	NOUN
easat-3889	166	27	:	:	PUNCT
easat-3889	166	28	the	the	DET
easat-3889	166	29	results	result	NOUN
easat-3889	166	30	of	of	ADP
easat-3889	166	31	the	the	DET
easat-3889	166	32	variance	variance	NOUN
easat-3889	166	33	inflation	inflation	NOUN
easat-3889	166	34	factor	factor	NOUN
easat-3889	166	35	(	(	PUNCT
easat-3889	166	36	vif	vif	PROPN
easat-3889	166	37	)	)	PUNCT
easat-3889	166	38	index	index	NOUN
easat-3889	166	39	in	in	ADP
easat-3889	166	40	table	table	NOUN
easat-3889	166	41	9	9	NUM
easat-3889	166	42	show	show	NOUN
easat-3889	166	43	that	that	SCONJ
easat-3889	166	44	all	all	DET
easat-3889	166	45	the	the	DET
easat-3889	166	46	independent	independent	ADJ
easat-3889	166	47	variables	variable	NOUN
easat-3889	166	48	have	have	VERB
easat-3889	166	49	vif	vif	NOUN
easat-3889	166	50	coefficients	coefficient	NOUN
easat-3889	166	51	between	between	ADP
easat-3889	166	52	1.2	1.2	NUM
easat-3889	166	53	and	and	CCONJ
easat-3889	166	54	1.6	1.6	NUM
easat-3889	166	55	,	,	PUNCT
easat-3889	166	56	all	all	PRON
easat-3889	166	57	of	of	ADP
easat-3889	166	58	them	they	PRON
easat-3889	166	59	are	be	AUX
easat-3889	166	60	lower	low	ADJ
easat-3889	166	61	than	than	ADP
easat-3889	166	62	2.0	2.0	NUM
easat-3889	166	63	,	,	PUNCT
easat-3889	166	64	so	so	CCONJ
easat-3889	166	65	the	the	DET
easat-3889	166	66	study	study	NOUN
easat-3889	166	67	concluded	conclude	VERB
easat-3889	166	68	that	that	SCONJ
easat-3889	166	69	there	there	PRON
easat-3889	166	70	are	be	VERB
easat-3889	166	71	no	no	DET
easat-3889	166	72	variables	variable	NOUN
easat-3889	166	73	multicollinearity	multicollinearity	NOUN
easat-3889	166	74	among	among	ADP
easat-3889	166	75	independent	independent	ADJ
easat-3889	166	76	variables	variable	NOUN
easat-3889	166	77	.	.	PUNCT
easat-3889	167	1	the	the	DET
easat-3889	167	2	durbin	durbin	PROPN
easat-3889	167	3	-	-	PUNCT
easat-3889	167	4	watson	watson	NOUN
easat-3889	167	5	residuals	residual	NOUN
easat-3889	167	6	correlation	correlation	NOUN
easat-3889	167	7	test	test	NOUN
easat-3889	167	8	in	in	ADP
easat-3889	167	9	table	table	NOUN
easat-3889	167	10	7	7	NUM
easat-3889	167	11	gives	give	VERB
easat-3889	167	12	a	a	DET
easat-3889	167	13	value	value	NOUN
easat-3889	167	14	of	of	ADP
easat-3889	167	15	1.693	1.693	NUM
easat-3889	167	16	,	,	PUNCT
easat-3889	167	17	ranging	range	VERB
easat-3889	167	18	from	from	ADP
easat-3889	167	19	1	1	NUM
easat-3889	167	20	to	to	ADP
easat-3889	167	21	3	3	NUM
easat-3889	167	22	,	,	PUNCT
easat-3889	167	23	so	so	CCONJ
easat-3889	167	24	there	there	PRON
easat-3889	167	25	is	be	VERB
easat-3889	167	26	no	no	DET
easat-3889	167	27	correlation	correlation	NOUN
easat-3889	167	28	between	between	ADP
easat-3889	167	29	the	the	DET
easat-3889	167	30	residuals	residual	NOUN
easat-3889	167	31	.	.	PUNCT
easat-3889	168	1	from	from	ADP
easat-3889	168	2	the	the	DET
easat-3889	168	3	anova	anova	PROPN
easat-3889	168	4	test	test	NOUN
easat-3889	168	5	results	result	NOUN
easat-3889	168	6	in	in	ADP
easat-3889	168	7	table	table	NOUN
easat-3889	168	8	8	8	NUM
easat-3889	168	9	:	:	PUNCT
easat-3889	168	10	the	the	DET
easat-3889	168	11	f	f	PROPN
easat-3889	168	12	statistic	statistic	NOUN
easat-3889	168	13	value	value	NOUN
easat-3889	168	14	calculated	calculate	VERB
easat-3889	168	15	from	from	ADP
easat-3889	168	16	the	the	DET
easat-3889	168	17	fully	fully	ADV
easat-3889	168	18	adjusted	adjust	VERB
easat-3889	168	19	r2	r2	PROPN
easat-3889	168	20	coefficient	coefficient	NOUN
easat-3889	168	21	has	have	VERB
easat-3889	168	22	a	a	DET
easat-3889	168	23	very	very	ADV
easat-3889	168	24	small	small	ADJ
easat-3889	168	25	significance	significance	NOUN
easat-3889	168	26	level	level	NOUN
easat-3889	168	27	(	(	PUNCT
easat-3889	168	28	sig.=0.000	sig.=0.000	NOUN
easat-3889	168	29	)	)	PUNCT
easat-3889	168	30	,	,	PUNCT
easat-3889	168	31	so	so	CCONJ
easat-3889	168	32	the	the	DET
easat-3889	168	33	multiple	multiple	ADJ
easat-3889	168	34	linear	linear	ADJ
easat-3889	168	35	regression	regression	NOUN
easat-3889	168	36	model	model	NOUN
easat-3889	168	37	is	be	AUX
easat-3889	168	38	consistent	consistent	ADJ
easat-3889	168	39	with	with	ADP
easat-3889	168	40	the	the	DET
easat-3889	168	41	available	available	ADJ
easat-3889	168	42	and	and	CCONJ
easat-3889	168	43	usable	usable	ADJ
easat-3889	168	44	data	datum	NOUN
easat-3889	168	45	.	.	PUNCT
easat-3889	169	1	the	the	DET
easat-3889	169	2	coefficient	coefficient	NOUN
easat-3889	169	3	r2	r2	PROPN
easat-3889	169	4	(	(	PUNCT
easat-3889	169	5	r	r	NOUN
easat-3889	169	6	square	square	NOUN
easat-3889	169	7	)	)	PUNCT
easat-3889	169	8	is	be	AUX
easat-3889	169	9	0.415	0.415	NUM
easat-3889	169	10	(	(	PUNCT
easat-3889	169	11	according	accord	VERB
easat-3889	169	12	to	to	ADP
easat-3889	169	13	table	table	NOUN
easat-3889	169	14	7	7	NUM
easat-3889	169	15	)	)	PUNCT
easat-3889	169	16	,	,	PUNCT
easat-3889	169	17	this	this	PRON
easat-3889	169	18	means	mean	VERB
easat-3889	169	19	that	that	SCONJ
easat-3889	169	20	41.5	41.5	NUM
easat-3889	169	21	%	%	NOUN
easat-3889	169	22	of	of	ADP
easat-3889	169	23	the	the	DET
easat-3889	169	24	volatility	volatility	NOUN
easat-3889	169	25	of	of	ADP
easat-3889	169	26	the	the	DET
easat-3889	169	27	aeg	aeg	NOUN
easat-3889	169	28	in	in	ADP
easat-3889	169	29	vietnam	vietnam	PROPN
easat-3889	169	30	is	be	AUX
easat-3889	169	31	explained	explain	VERB
easat-3889	169	32	by	by	ADP
easat-3889	169	33	factors	factor	NOUN
easat-3889	169	34	in	in	ADP
easat-3889	169	35	the	the	DET
easat-3889	169	36	model	model	NOUN
easat-3889	169	37	.	.	PUNCT
easat-3889	170	1	the	the	DET
easat-3889	170	2	regression	regression	NOUN
easat-3889	170	3	results	result	VERB
easat-3889	170	4	in	in	ADP
easat-3889	170	5	table	table	NOUN
easat-3889	170	6	9	9	NUM
easat-3889	170	7	show	show	NOUN
easat-3889	170	8	that	that	SCONJ
easat-3889	170	9	all	all	DET
easat-3889	170	10	5	5	NUM
easat-3889	170	11	variables	variable	NOUN
easat-3889	170	12	have	have	VERB
easat-3889	170	13	significant	significant	ADJ
easat-3889	170	14	influence	influence	NOUN
easat-3889	170	15	on	on	ADP
easat-3889	170	16	aeg	aeg	PROPN
easat-3889	170	17	(	(	PUNCT
easat-3889	170	18	with	with	ADP
easat-3889	170	19	sig	sig	PRON
easat-3889	170	20	.	.	PUNCT
easat-3889	171	1	<	<	X
easat-3889	171	2	0.05	0.05	NUM
easat-3889	171	3	)	)	PUNCT
easat-3889	171	4	.	.	PUNCT
easat-3889	172	1	specifically	specifically	ADV
easat-3889	172	2	,	,	PUNCT
easat-3889	172	3	insufficient	insufficient	ADJ
easat-3889	172	4	audit	audit	NOUN
easat-3889	172	5	standards	standard	NOUN
easat-3889	172	6	(	(	PUNCT
easat-3889	172	7	ias	ias	PROPN
easat-3889	172	8	)	)	PUNCT
easat-3889	172	9	,	,	PUNCT
easat-3889	172	10	users	user	NOUN
easat-3889	172	11	’	'	PUNCT
easat-3889	172	12	needs	need	NOUN
easat-3889	172	13	from	from	ADP
easat-3889	172	14	audit	audit	NOUN
easat-3889	172	15	(	(	PUNCT
easat-3889	172	16	un	un	PROPN
easat-3889	172	17	)	)	PUNCT
easat-3889	172	18	factors	factor	NOUN
easat-3889	172	19	have	have	VERB
easat-3889	172	20	positive	positive	ADJ
easat-3889	172	21	influence	influence	NOUN
easat-3889	172	22	on	on	ADP
easat-3889	172	23	aeg	aeg	PROPN
easat-3889	172	24	(	(	PUNCT
easat-3889	172	25	beta	beta	PROPN
easat-3889	172	26	coefficient	coefficient	NOUN
easat-3889	172	27	>	>	X
easat-3889	172	28	0	0	NUM
easat-3889	172	29	)	)	PUNCT
easat-3889	172	30	.	.	PUNCT
easat-3889	173	1	nevertheless	nevertheless	ADV
easat-3889	173	2	,	,	PUNCT
easat-3889	173	3	auditors	auditor	NOUN
easat-3889	173	4	’	’	PART
easat-3889	173	5	independence	independence	NOUN
easat-3889	173	6	(	(	PUNCT
easat-3889	173	7	ai	ai	NOUN
easat-3889	173	8	)	)	PUNCT
easat-3889	173	9	,	,	PUNCT
easat-3889	173	10	auditors	auditor	NOUN
easat-3889	173	11	’	’	PART
easat-3889	173	12	competence	competence	NOUN
easat-3889	173	13	(	(	PUNCT
easat-3889	173	14	ac	ac	PROPN
easat-3889	173	15	)	)	PUNCT
easat-3889	173	16	,	,	PUNCT
easat-3889	173	17	users	user	NOUN
easat-3889	173	18	’	’	PART
easat-3889	173	19	understanding	understanding	NOUN
easat-3889	173	20	of	of	ADP
easat-3889	173	21	the	the	DET
easat-3889	173	22	audit	audit	NOUN
easat-3889	173	23	(	(	PUNCT
easat-3889	173	24	uu	uu	ADJ
easat-3889	173	25	)	)	PUNCT
easat-3889	173	26	factors	factor	NOUN
easat-3889	173	27	have	have	VERB
easat-3889	173	28	negative	negative	ADJ
easat-3889	173	29	effects	effect	NOUN
easat-3889	173	30	on	on	ADP
easat-3889	173	31	aeg	aeg	PROPN
easat-3889	173	32	(	(	PUNCT
easat-3889	173	33	beta	beta	NOUN
easat-3889	173	34	coefficient	coefficient	NOUN
easat-3889	173	35	<	<	X
easat-3889	173	36	0	0	NUM
easat-3889	173	37	)	)	PUNCT
easat-3889	173	38	.	.	PUNCT
easat-3889	174	1	table	table	NOUN
easat-3889	174	2	7	7	NUM
easat-3889	174	3	.	.	PUNCT
easat-3889	175	1	summary	summary	NOUN
easat-3889	175	2	.	.	PUNCT
easat-3889	176	1	model	model	NOUN
easat-3889	176	2	r	r	NOUN
easat-3889	176	3	r	r	NOUN
easat-3889	176	4	square	square	ADJ
easat-3889	176	5	adjusted	adjust	VERB
easat-3889	176	6	r	r	NOUN
easat-3889	176	7	square	square	ADJ
easat-3889	176	8	std	std	NOUN
easat-3889	176	9	.	.	PUNCT
easat-3889	176	10	error	error	NOUN
easat-3889	176	11	of	of	ADP
easat-3889	176	12	the	the	DET
easat-3889	176	13	estimate	estimate	NOUN
easat-3889	176	14	durbin	durbin	NOUN
easat-3889	176	15	-	-	PUNCT
easat-3889	176	16	watson	watson	NOUN
easat-3889	176	17	1	1	NUM
easat-3889	176	18	0.644a	0.644a	PROPN
easat-3889	176	19	0.415	0.415	NUM
easat-3889	176	20	0.408	0.408	NUM
easat-3889	176	21	0.10872	0.10872	NUM
easat-3889	176	22	1.693	1.693	NUM
easat-3889	176	23	8923	8923	NUM
easat-3889	176	24	edelweiss	edelweiss	PROPN
easat-3889	176	25	applied	apply	VERB
easat-3889	176	26	science	science	NOUN
easat-3889	176	27	and	and	CCONJ
easat-3889	176	28	technology	technology	NOUN
easat-3889	176	29	issn	issn	PROPN
easat-3889	176	30	:	:	PUNCT
easat-3889	176	31	2576	2576	NUM
easat-3889	176	32	-	-	SYM
easat-3889	176	33	8484	8484	NUM
easat-3889	176	34	vol	vol	NOUN
easat-3889	176	35	.	.	PROPN
easat-3889	177	1	8	8	NUM
easat-3889	177	2	,	,	PUNCT
easat-3889	177	3	no	no	INTJ
easat-3889	177	4	.	.	NOUN
easat-3889	177	5	6	6	NUM
easat-3889	177	6	:	:	SYM
easat-3889	177	7	8915	8915	NUM
easat-3889	177	8	-	-	SYM
easat-3889	177	9	8925	8925	NUM
easat-3889	177	10	,	,	PUNCT
easat-3889	177	11	2024	2024	NUM
easat-3889	177	12	doi	doi	NOUN
easat-3889	177	13	:	:	PUNCT
easat-3889	177	14	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	177	15	©	©	PROPN
easat-3889	177	16	2024	2024	NUM
easat-3889	177	17	by	by	ADP
easat-3889	177	18	the	the	DET
easat-3889	177	19	author	author	NOUN
easat-3889	177	20	;	;	PUNCT
easat-3889	177	21	licensee	licensee	PROPN
easat-3889	177	22	learning	learn	VERB
easat-3889	177	23	gate	gate	NOUN
easat-3889	177	24	table	table	NOUN
easat-3889	177	25	8	8	NUM
easat-3889	177	26	.	.	PUNCT
easat-3889	178	1	anova	anova	PROPN
easat-3889	178	2	a	a	DET
easat-3889	178	3	test	test	NOUN
easat-3889	178	4	.	.	PUNCT
easat-3889	179	1	model	model	NOUN
easat-3889	179	2	sum	sum	NOUN
easat-3889	179	3	of	of	ADP
easat-3889	179	4	squares	square	NOUN
easat-3889	179	5	df	df	PROPN
easat-3889	179	6	mean	mean	PROPN
easat-3889	179	7	square	square	PROPN
easat-3889	179	8	f	f	PROPN
easat-3889	179	9	sig	sig	PROPN
easat-3889	179	10	.	.	PROPN
easat-3889	179	11	1	1	NUM
easat-3889	179	12	regression	regression	NOUN
easat-3889	179	13	3.337	3.337	NUM
easat-3889	179	14	5	5	NUM
easat-3889	179	15	0.667	0.667	NUM
easat-3889	179	16	56.464	56.464	NUM
easat-3889	179	17	0.000b	0.000b	NOUN
easat-3889	179	18	residual	residual	ADJ
easat-3889	179	19	4.705	4.705	NUM
easat-3889	179	20	398	398	NUM
easat-3889	179	21	0.012	0.012	NUM
easat-3889	179	22	total	total	NOUN
easat-3889	179	23	8.042	8.042	NUM
easat-3889	179	24	403	403	NUM
easat-3889	179	25	table	table	NOUN
easat-3889	179	26	9	9	NUM
easat-3889	179	27	.	.	PUNCT
easat-3889	180	1	regression	regression	NOUN
easat-3889	180	2	analysis	analysis	NOUN
easat-3889	180	3	.	.	PUNCT
easat-3889	181	1	model	model	PROPN
easat-3889	181	2	unstandardized	unstandardized	ADJ
easat-3889	181	3	coefficients	coefficient	NOUN
easat-3889	181	4	standardized	standardize	VERB
easat-3889	181	5	coefficients	coefficient	NOUN
easat-3889	181	6	t	t	PROPN
easat-3889	181	7	sig	sig	PROPN
easat-3889	181	8	.	.	PUNCT
easat-3889	182	1	collinearity	collinearity	PROPN
easat-3889	182	2	statistics	statistic	NOUN
easat-3889	182	3	b	b	NOUN
easat-3889	182	4	std	std	PROPN
easat-3889	182	5	.	.	NOUN
easat-3889	182	6	error	error	NOUN
easat-3889	182	7	beta	beta	NOUN
easat-3889	182	8	tolerance	tolerance	NOUN
easat-3889	182	9	vif	vif	NOUN
easat-3889	182	10	1	1	NUM
easat-3889	182	11	(	(	PUNCT
easat-3889	182	12	constant	constant	ADJ
easat-3889	182	13	)	)	PUNCT
easat-3889	182	14	1.114	1.114	NUM
easat-3889	182	15	0.054	0.054	NUM
easat-3889	182	16	20.546	20.546	NUM
easat-3889	182	17	0.000	0.000	NUM
easat-3889	182	18	uu	uu	INTJ
easat-3889	182	19	-0.040	-0.040	NUM
easat-3889	182	20	0.010	0.010	NUM
easat-3889	182	21	-0.172	-0.172	NOUN
easat-3889	182	22	-3.951	-3.951	VERB
easat-3889	182	23	0.000	0.000	NUM
easat-3889	182	24	0.773	0.773	NUM
easat-3889	182	25	1.294	1.294	NUM
easat-3889	182	26	un	un	PROPN
easat-3889	182	27	0.093	0.093	NUM
easat-3889	182	28	0.010	0.010	NUM
easat-3889	182	29	0.397	0.397	NUM
easat-3889	182	30	9.317	9.317	NUM
easat-3889	182	31	0.000	0.000	NUM
easat-3889	182	32	0.808	0.808	NUM
easat-3889	182	33	1.238	1.238	NUM
easat-3889	182	34	ai	ai	NOUN
easat-3889	182	35	-0.100	-0.100	PROPN
easat-3889	182	36	0.008	0.008	NUM
easat-3889	182	37	-0.551	-0.551	NUM
easat-3889	182	38	-12.902	-12.902	PUNCT
easat-3889	182	39	0.000	0.000	NUM
easat-3889	182	40	0.807	0.807	NUM
easat-3889	182	41	1.240	1.240	NUM
easat-3889	182	42	ac	ac	PROPN
easat-3889	182	43	-0.072	-0.072	PROPN
easat-3889	182	44	0.013	0.013	NUM
easat-3889	182	45	-0.258	-0.258	NOUN
easat-3889	182	46	-5.479	-5.479	NOUN
easat-3889	182	47	0.000	0.000	NUM
easat-3889	182	48	0.662	0.662	NUM
easat-3889	182	49	1.511	1.511	NUM
easat-3889	182	50	ias	ias	PROPN
easat-3889	182	51	0.120	0.120	NUM
easat-3889	182	52	0.012	0.012	NUM
easat-3889	182	53	0.494	0.494	NUM
easat-3889	182	54	9.889	9.889	NUM
easat-3889	182	55	0.000	0.000	NUM
easat-3889	182	56	0.589	0.589	NUM
easat-3889	182	57	1.698	1.698	NUM
easat-3889	182	58	results	result	NOUN
easat-3889	182	59	from	from	ADP
easat-3889	182	60	multiple	multiple	ADJ
easat-3889	182	61	regression	regression	NOUN
easat-3889	182	62	analysis	analysis	NOUN
easat-3889	182	63	,	,	PUNCT
easat-3889	182	64	the	the	DET
easat-3889	182	65	formalized	formalize	VERB
easat-3889	182	66	regression	regression	NOUN
easat-3889	182	67	equation	equation	NOUN
easat-3889	182	68	for	for	ADP
easat-3889	182	69	the	the	DET
easat-3889	182	70	factors	factor	NOUN
easat-3889	182	71	affecting	affect	VERB
easat-3889	182	72	the	the	DET
easat-3889	182	73	aeg	aeg	NOUN
easat-3889	182	74	is	be	AUX
easat-3889	182	75	as	as	SCONJ
easat-3889	182	76	follows	follow	VERB
easat-3889	182	77	:	:	PUNCT
easat-3889	182	78	aeg	aeg	PROPN
easat-3889	182	79	=	=	PROPN
easat-3889	182	80	0.494	0.494	NUM
easat-3889	182	81	ias	ia	NOUN
easat-3889	182	82	0.551	0.551	NUM
easat-3889	182	83	ai	ai	NOUN
easat-3889	182	84	–	–	PUNCT
easat-3889	182	85	0.258	0.258	NUM
easat-3889	182	86	ac	ac	ADP
easat-3889	183	1	+	+	CCONJ
easat-3889	183	2	0.397	0.397	NUM
easat-3889	183	3	un	un	PROPN
easat-3889	183	4	–	–	PUNCT
easat-3889	183	5	0.172	0.172	NUM
easat-3889	183	6	uu+	uu+	PROPN
easat-3889	183	7	εi	εi	VERB
easat-3889	183	8	the	the	DET
easat-3889	183	9	level	level	NOUN
easat-3889	183	10	of	of	ADP
easat-3889	183	11	influence	influence	NOUN
easat-3889	183	12	from	from	ADP
easat-3889	183	13	strong	strong	ADJ
easat-3889	183	14	too	too	ADV
easat-3889	183	15	weak	weak	ADJ
easat-3889	183	16	of	of	ADP
easat-3889	183	17	the	the	DET
easat-3889	183	18	factors	factor	NOUN
easat-3889	183	19	as	as	SCONJ
easat-3889	183	20	follows	follow	VERB
easat-3889	183	21	:	:	PUNCT
easat-3889	183	22	ai	ai	VERB
easat-3889	183	23	(	(	PUNCT
easat-3889	183	24	0.551	0.551	NUM
easat-3889	183	25	)	)	PUNCT
easat-3889	183	26	>	>	X
easat-3889	184	1	ias	ias	PROPN
easat-3889	184	2	(	(	PUNCT
easat-3889	184	3	0.494	0.494	NUM
easat-3889	184	4	)	)	PUNCT
easat-3889	184	5	>	>	X
easat-3889	184	6	un	un	PROPN
easat-3889	184	7	(	(	PUNCT
easat-3889	184	8	0.397	0.397	NUM
easat-3889	184	9	)	)	PUNCT
easat-3889	184	10	>	>	X
easat-3889	185	1	ac	ac	PROPN
easat-3889	185	2	(	(	PUNCT
easat-3889	185	3	0.258	0.258	NUM
easat-3889	185	4	)	)	PUNCT
easat-3889	185	5	>	>	X
easat-3889	186	1	uu	uu	PROPN
easat-3889	186	2	(	(	PUNCT
easat-3889	186	3	0.172	0.172	NUM
easat-3889	186	4	)	)	PUNCT
easat-3889	186	5	6	6	NUM
easat-3889	186	6	.	.	PUNCT
easat-3889	187	1	conclusions	conclusion	NOUN
easat-3889	187	2	and	and	CCONJ
easat-3889	187	3	policy	policy	NOUN
easat-3889	187	4	implications	implication	NOUN
easat-3889	187	5	the	the	DET
easat-3889	187	6	results	result	NOUN
easat-3889	187	7	of	of	ADP
easat-3889	187	8	reliability	reliability	NOUN
easat-3889	187	9	of	of	ADP
easat-3889	187	10	the	the	DET
easat-3889	187	11	scale	scale	NOUN
easat-3889	187	12	,	,	PUNCT
easat-3889	187	13	exploratory	exploratory	ADJ
easat-3889	187	14	factor	factor	NOUN
easat-3889	187	15	and	and	CCONJ
easat-3889	187	16	multiple	multiple	ADJ
easat-3889	187	17	regression	regression	NOUN
easat-3889	187	18	analysis	analysis	NOUN
easat-3889	187	19	show	show	VERB
easat-3889	187	20	that	that	SCONJ
easat-3889	187	21	all	all	DET
easat-3889	187	22	research	research	NOUN
easat-3889	187	23	hypotheses	hypothesis	NOUN
easat-3889	187	24	are	be	AUX
easat-3889	187	25	accepted	accept	VERB
easat-3889	187	26	.	.	PUNCT
easat-3889	188	1	table	table	NOUN
easat-3889	188	2	10	10	NUM
easat-3889	188	3	.	.	PUNCT
easat-3889	189	1	summary	summary	NOUN
easat-3889	189	2	of	of	ADP
easat-3889	189	3	hypotheses	hypothesis	NOUN
easat-3889	189	4	testing	test	VERB
easat-3889	189	5	results	result	NOUN
easat-3889	189	6	.	.	PUNCT
easat-3889	190	1	hypotheses	hypothesis	NOUN
easat-3889	190	2	testing	testing	NOUN
easat-3889	190	3	results	result	NOUN
easat-3889	190	4	beta	beta	ADJ
easat-3889	190	5	coefficient	coefficient	NOUN
easat-3889	190	6	correlation	correlation	NOUN
easat-3889	190	7	h1	h1	PROPN
easat-3889	190	8	:	:	PUNCT
easat-3889	190	9	there	there	PRON
easat-3889	190	10	is	be	VERB
easat-3889	190	11	a	a	DET
easat-3889	190	12	relationship	relationship	NOUN
easat-3889	190	13	between	between	ADP
easat-3889	190	14	the	the	DET
easat-3889	190	15	users	user	NOUN
easat-3889	190	16	’	’	PART
easat-3889	190	17	understanding	understanding	NOUN
easat-3889	190	18	of	of	ADP
easat-3889	190	19	the	the	DET
easat-3889	190	20	audit	audit	NOUN
easat-3889	190	21	and	and	CCONJ
easat-3889	190	22	aeg	aeg	NOUN
easat-3889	190	23	in	in	ADP
easat-3889	190	24	vietnam	vietnam	PROPN
easat-3889	190	25	.	.	PUNCT
easat-3889	191	1	accepted	accept	VERB
easat-3889	191	2	-0.172	-0.172	NUM
easat-3889	191	3	negative	negative	ADJ
easat-3889	191	4	h2	h2	NOUN
easat-3889	191	5	:	:	PUNCT
easat-3889	191	6	there	there	PRON
easat-3889	191	7	is	be	VERB
easat-3889	191	8	a	a	DET
easat-3889	191	9	relationship	relationship	NOUN
easat-3889	191	10	between	between	ADP
easat-3889	191	11	the	the	DET
easat-3889	191	12	users	user	NOUN
easat-3889	191	13	’	'	PUNCT
easat-3889	191	14	needs	need	NOUN
easat-3889	191	15	from	from	ADP
easat-3889	191	16	audit	audit	NOUN
easat-3889	191	17	and	and	CCONJ
easat-3889	191	18	aeg	aeg	NOUN
easat-3889	191	19	in	in	ADP
easat-3889	191	20	vietnam	vietnam	PROPN
easat-3889	191	21	.	.	PUNCT
easat-3889	192	1	accepted	accept	VERB
easat-3889	192	2	0.397	0.397	NUM
easat-3889	192	3	positive	positive	ADJ
easat-3889	192	4	h3	h3	NOUN
easat-3889	192	5	:	:	PUNCT
easat-3889	192	6	there	there	PRON
easat-3889	192	7	is	be	VERB
easat-3889	192	8	a	a	DET
easat-3889	192	9	relationship	relationship	NOUN
easat-3889	192	10	between	between	ADP
easat-3889	192	11	the	the	DET
easat-3889	192	12	auditors	auditor	NOUN
easat-3889	192	13	’	’	PART
easat-3889	192	14	independence	independence	NOUN
easat-3889	192	15	and	and	CCONJ
easat-3889	192	16	the	the	DET
easat-3889	192	17	aeg	aeg	NOUN
easat-3889	192	18	in	in	ADP
easat-3889	192	19	vietnam	vietnam	PROPN
easat-3889	192	20	.	.	PUNCT
easat-3889	193	1	accepted	accept	VERB
easat-3889	193	2	-0.551	-0.551	PROPN
easat-3889	193	3	negative	negative	ADJ
easat-3889	193	4	h4	h4	NOUN
easat-3889	193	5	:	:	PUNCT
easat-3889	193	6	there	there	PRON
easat-3889	193	7	is	be	VERB
easat-3889	193	8	a	a	DET
easat-3889	193	9	relationship	relationship	NOUN
easat-3889	193	10	between	between	ADP
easat-3889	193	11	the	the	DET
easat-3889	193	12	auditors	auditor	NOUN
easat-3889	193	13	’	’	PART
easat-3889	193	14	competence	competence	NOUN
easat-3889	193	15	and	and	CCONJ
easat-3889	193	16	aeg	aeg	NOUN
easat-3889	193	17	in	in	ADP
easat-3889	193	18	vietnam	vietnam	PROPN
easat-3889	193	19	.	.	PUNCT
easat-3889	194	1	accepted	accept	VERB
easat-3889	194	2	-0.258	-0.258	NUM
easat-3889	194	3	negative	negative	ADJ
easat-3889	194	4	h5	h5	NOUN
easat-3889	194	5	:	:	PUNCT
easat-3889	194	6	there	there	PRON
easat-3889	194	7	is	be	VERB
easat-3889	194	8	a	a	DET
easat-3889	194	9	relationship	relationship	NOUN
easat-3889	194	10	between	between	ADP
easat-3889	194	11	the	the	DET
easat-3889	194	12	insufficient	insufficient	ADJ
easat-3889	194	13	audit	audit	NOUN
easat-3889	194	14	stadards	stadard	NOUN
easat-3889	194	15	and	and	CCONJ
easat-3889	194	16	aeg	aeg	NOUN
easat-3889	194	17	in	in	ADP
easat-3889	194	18	vietnam	vietnam	PROPN
easat-3889	194	19	.	.	PUNCT
easat-3889	195	1	accepted	accept	VERB
easat-3889	195	2	0.494	0.494	NUM
easat-3889	195	3	positive	positive	ADJ
easat-3889	195	4	based	base	VERB
easat-3889	195	5	on	on	ADP
easat-3889	195	6	the	the	DET
easat-3889	195	7	results	result	NOUN
easat-3889	195	8	of	of	ADP
easat-3889	195	9	the	the	DET
easat-3889	195	10	model	model	NOUN
easat-3889	195	11	testing	testing	NOUN
easat-3889	195	12	,	,	PUNCT
easat-3889	195	13	several	several	ADJ
easat-3889	195	14	policy	policy	NOUN
easat-3889	195	15	implications	implication	NOUN
easat-3889	195	16	are	be	AUX
easat-3889	195	17	proposed	propose	VERB
easat-3889	195	18	to	to	PART
easat-3889	195	19	narrow	narrow	VERB
easat-3889	195	20	the	the	DET
easat-3889	195	21	aeg	aeg	NOUN
easat-3889	195	22	in	in	ADP
easat-3889	195	23	vietnam	vietnam	PROPN
easat-3889	195	24	as	as	SCONJ
easat-3889	195	25	follows	follow	VERB
easat-3889	195	26	:	:	PUNCT
easat-3889	195	27	first	first	ADV
easat-3889	195	28	,	,	PUNCT
easat-3889	195	29	it	it	PRON
easat-3889	195	30	is	be	AUX
easat-3889	195	31	essential	essential	ADJ
easat-3889	195	32	to	to	PART
easat-3889	195	33	revise	revise	VERB
easat-3889	195	34	and	and	CCONJ
easat-3889	195	35	enhance	enhance	VERB
easat-3889	195	36	certain	certain	ADJ
easat-3889	195	37	aspects	aspect	NOUN
easat-3889	195	38	of	of	ADP
easat-3889	195	39	current	current	ADJ
easat-3889	195	40	auditing	auditing	NOUN
easat-3889	195	41	standards	standard	NOUN
easat-3889	195	42	.	.	PUNCT
easat-3889	196	1	for	for	ADP
easat-3889	196	2	instance	instance	NOUN
easat-3889	196	3	,	,	PUNCT
easat-3889	196	4	audit	audit	NOUN
easat-3889	196	5	quality	quality	NOUN
easat-3889	196	6	control	control	NOUN
easat-3889	196	7	standards	standard	NOUN
easat-3889	196	8	could	could	AUX
easat-3889	196	9	be	be	AUX
easat-3889	196	10	strengthened	strengthen	VERB
easat-3889	196	11	by	by	ADP
easat-3889	196	12	requiring	require	VERB
easat-3889	196	13	peer	peer	NOUN
easat-3889	196	14	reviews	review	NOUN
easat-3889	196	15	among	among	ADP
easat-3889	196	16	audit	audit	NOUN
easat-3889	196	17	firms	firm	NOUN
easat-3889	196	18	or	or	CCONJ
easat-3889	196	19	incorporating	incorporate	VERB
easat-3889	196	20	legal	legal	ADJ
easat-3889	196	21	provisions	provision	NOUN
easat-3889	196	22	that	that	PRON
easat-3889	196	23	auditors	auditor	NOUN
easat-3889	196	24	must	must	AUX
easat-3889	196	25	adhere	adhere	VERB
easat-3889	196	26	to	to	ADP
easat-3889	196	27	.	.	PUNCT
easat-3889	197	1	additionally	additionally	ADV
easat-3889	197	2	,	,	PUNCT
easat-3889	197	3	the	the	DET
easat-3889	197	4	establishment	establishment	NOUN
easat-3889	197	5	of	of	ADP
easat-3889	197	6	an	an	DET
easat-3889	197	7	audit	audit	NOUN
easat-3889	197	8	committee	committee	NOUN
easat-3889	197	9	tasked	task	VERB
easat-3889	197	10	with	with	ADP
easat-3889	197	11	overseeing	oversee	VERB
easat-3889	197	12	auditors	auditor	NOUN
easat-3889	197	13	'	'	PART
easat-3889	197	14	compliance	compliance	NOUN
easat-3889	197	15	with	with	ADP
easat-3889	197	16	professional	professional	ADJ
easat-3889	197	17	standards	standard	NOUN
easat-3889	197	18	should	should	AUX
easat-3889	197	19	be	be	AUX
easat-3889	197	20	considered	consider	VERB
easat-3889	197	21	.	.	PUNCT
easat-3889	198	1	furthermore	furthermore	ADV
easat-3889	198	2	,	,	PUNCT
easat-3889	198	3	auditing	auditing	NOUN
easat-3889	198	4	standards	standard	NOUN
easat-3889	198	5	should	should	AUX
easat-3889	198	6	expand	expand	VERB
easat-3889	198	7	auditors	auditor	NOUN
easat-3889	198	8	'	'	PART
easat-3889	198	9	responsibilities	responsibility	NOUN
easat-3889	198	10	to	to	PART
easat-3889	198	11	include	include	VERB
easat-3889	198	12	verifying	verifying	NOUN
easat-3889	198	13	and	and	CCONJ
easat-3889	198	14	reporting	report	VERB
easat-3889	198	15	on	on	ADP
easat-3889	198	16	the	the	DET
easat-3889	198	17	effectiveness	effectiveness	NOUN
easat-3889	198	18	of	of	ADP
easat-3889	198	19	the	the	DET
easat-3889	198	20	internal	internal	ADJ
easat-3889	198	21	control	control	PROPN
easat-3889	198	22	systems	system	NOUN
easat-3889	198	23	.	.	PUNCT
easat-3889	199	1	8924	8924	NUM
easat-3889	199	2	edelweiss	edelweiss	PROPN
easat-3889	199	3	applied	apply	VERB
easat-3889	199	4	science	science	NOUN
easat-3889	199	5	and	and	CCONJ
easat-3889	199	6	technology	technology	NOUN
easat-3889	199	7	issn	issn	PROPN
easat-3889	199	8	:	:	PUNCT
easat-3889	199	9	2576	2576	NUM
easat-3889	199	10	-	-	SYM
easat-3889	199	11	8484	8484	NUM
easat-3889	199	12	vol	vol	NOUN
easat-3889	199	13	.	.	PROPN
easat-3889	199	14	8	8	NUM
easat-3889	199	15	,	,	PUNCT
easat-3889	199	16	no	no	INTJ
easat-3889	199	17	.	.	NOUN
easat-3889	199	18	6	6	NUM
easat-3889	199	19	:	:	SYM
easat-3889	199	20	8915	8915	NUM
easat-3889	199	21	-	-	SYM
easat-3889	199	22	8925	8925	NUM
easat-3889	199	23	,	,	PUNCT
easat-3889	199	24	2024	2024	NUM
easat-3889	199	25	doi	doi	NOUN
easat-3889	199	26	:	:	PUNCT
easat-3889	199	27	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	199	28	©	©	PROPN
easat-3889	199	29	2024	2024	NUM
easat-3889	199	30	by	by	ADP
easat-3889	199	31	the	the	DET
easat-3889	199	32	author	author	NOUN
easat-3889	199	33	;	;	PUNCT
easat-3889	199	34	licensee	licensee	PROPN
easat-3889	199	35	learning	learning	NOUN
easat-3889	199	36	gate	gate	PROPN
easat-3889	199	37	second	second	ADJ
easat-3889	199	38	,	,	PUNCT
easat-3889	199	39	professional	professional	ADJ
easat-3889	199	40	bodies	body	NOUN
easat-3889	199	41	need	need	VERB
easat-3889	199	42	to	to	PART
easat-3889	199	43	gain	gain	VERB
easat-3889	199	44	a	a	DET
easat-3889	199	45	deeper	deep	ADJ
easat-3889	199	46	understanding	understanding	NOUN
easat-3889	199	47	of	of	ADP
easat-3889	199	48	users	user	NOUN
easat-3889	199	49	'	'	PART
easat-3889	199	50	reasonable	reasonable	ADJ
easat-3889	199	51	needs	need	NOUN
easat-3889	199	52	,	,	PUNCT
easat-3889	199	53	such	such	ADJ
easat-3889	199	54	as	as	ADP
easat-3889	199	55	assessing	assess	VERB
easat-3889	199	56	the	the	DET
easat-3889	199	57	future	future	ADJ
easat-3889	199	58	prospects	prospect	NOUN
easat-3889	199	59	of	of	ADP
easat-3889	199	60	the	the	DET
easat-3889	199	61	auditee	auditee	NOUN
easat-3889	199	62	,	,	PUNCT
easat-3889	199	63	financial	financial	ADJ
easat-3889	199	64	forecasts	forecast	NOUN
easat-3889	199	65	,	,	PUNCT
easat-3889	199	66	and	and	CCONJ
easat-3889	199	67	any	any	DET
easat-3889	199	68	material	material	ADJ
easat-3889	199	69	misstatements	misstatement	NOUN
easat-3889	199	70	,	,	PUNCT
easat-3889	199	71	whether	whether	SCONJ
easat-3889	199	72	corrected	correct	VERB
easat-3889	199	73	or	or	CCONJ
easat-3889	199	74	not	not	PART
easat-3889	199	75	.	.	PUNCT
easat-3889	200	1	moreover	moreover	ADV
easat-3889	200	2	,	,	PUNCT
easat-3889	200	3	an	an	DET
easat-3889	200	4	independent	independent	ADJ
easat-3889	200	5	body	body	NOUN
easat-3889	200	6	should	should	AUX
easat-3889	200	7	be	be	AUX
easat-3889	200	8	established	establish	VERB
easat-3889	200	9	to	to	PART
easat-3889	200	10	oversee	oversee	VERB
easat-3889	200	11	auditor	auditor	NOUN
easat-3889	200	12	and	and	CCONJ
easat-3889	200	13	audit	audit	NOUN
easat-3889	200	14	firm	firm	NOUN
easat-3889	200	15	rotations	rotation	NOUN
easat-3889	200	16	in	in	ADP
easat-3889	200	17	order	order	NOUN
easat-3889	200	18	to	to	PART
easat-3889	200	19	bolster	bolster	VERB
easat-3889	200	20	auditors	auditor	NOUN
easat-3889	200	21	'	'	PART
easat-3889	200	22	independence	independence	NOUN
easat-3889	200	23	.	.	PUNCT
easat-3889	201	1	to	to	PART
easat-3889	201	2	enhance	enhance	VERB
easat-3889	201	3	auditors	auditor	NOUN
easat-3889	201	4	’	’	PART
easat-3889	201	5	competence	competence	NOUN
easat-3889	201	6	,	,	PUNCT
easat-3889	201	7	universities	university	NOUN
easat-3889	201	8	should	should	AUX
easat-3889	201	9	play	play	VERB
easat-3889	201	10	a	a	DET
easat-3889	201	11	more	more	ADV
easat-3889	201	12	significant	significant	ADJ
easat-3889	201	13	role	role	NOUN
easat-3889	201	14	by	by	ADP
easat-3889	201	15	ensuring	ensure	VERB
easat-3889	201	16	that	that	SCONJ
easat-3889	201	17	their	their	PRON
easat-3889	201	18	training	training	NOUN
easat-3889	201	19	programs	program	NOUN
easat-3889	201	20	bridge	bridge	VERB
easat-3889	201	21	the	the	DET
easat-3889	201	22	gap	gap	NOUN
easat-3889	201	23	between	between	ADP
easat-3889	201	24	theory	theory	NOUN
easat-3889	201	25	and	and	CCONJ
easat-3889	201	26	practice	practice	NOUN
easat-3889	201	27	,	,	PUNCT
easat-3889	201	28	equipping	equip	VERB
easat-3889	201	29	students	student	NOUN
easat-3889	201	30	with	with	ADP
easat-3889	201	31	essential	essential	ADJ
easat-3889	201	32	skills	skill	NOUN
easat-3889	201	33	.	.	PUNCT
easat-3889	202	1	audit	audit	NOUN
easat-3889	202	2	firms	firm	NOUN
easat-3889	202	3	should	should	AUX
easat-3889	202	4	also	also	ADV
easat-3889	202	5	organize	organize	VERB
easat-3889	202	6	professional	professional	ADJ
easat-3889	202	7	training	training	NOUN
easat-3889	202	8	courses	course	NOUN
easat-3889	202	9	and	and	CCONJ
easat-3889	202	10	facilitate	facilitate	NOUN
easat-3889	202	11	experience	experience	NOUN
easat-3889	202	12	exchanges	exchange	NOUN
easat-3889	202	13	among	among	ADP
easat-3889	202	14	auditors	auditor	NOUN
easat-3889	202	15	.	.	PUNCT
easat-3889	203	1	additionally	additionally	ADV
easat-3889	203	2	,	,	PUNCT
easat-3889	203	3	narrowing	narrow	VERB
easat-3889	203	4	the	the	DET
easat-3889	203	5	aeg	aeg	NOUN
easat-3889	203	6	may	may	AUX
easat-3889	203	7	be	be	AUX
easat-3889	203	8	partially	partially	ADV
easat-3889	203	9	achieved	achieve	VERB
easat-3889	203	10	by	by	ADP
easat-3889	203	11	increasing	increase	VERB
easat-3889	203	12	users	user	NOUN
easat-3889	203	13	'	'	PART
easat-3889	203	14	understanding	understanding	NOUN
easat-3889	203	15	of	of	ADP
easat-3889	203	16	the	the	DET
easat-3889	203	17	audit	audit	NOUN
easat-3889	203	18	's	's	PART
easat-3889	203	19	objectives	objective	NOUN
easat-3889	203	20	and	and	CCONJ
easat-3889	203	21	inherent	inherent	ADJ
easat-3889	203	22	limitations	limitation	NOUN
easat-3889	203	23	.	.	PUNCT
easat-3889	204	1	the	the	DET
easat-3889	204	2	vietnamese	vietnamese	ADJ
easat-3889	204	3	audit	audit	NOUN
easat-3889	204	4	profession	profession	NOUN
easat-3889	204	5	should	should	AUX
easat-3889	204	6	consider	consider	VERB
easat-3889	204	7	implementing	implement	VERB
easat-3889	204	8	active	active	ADJ
easat-3889	204	9	educational	educational	ADJ
easat-3889	204	10	programs	program	NOUN
easat-3889	204	11	to	to	PART
easat-3889	204	12	enhance	enhance	VERB
easat-3889	204	13	users	user	NOUN
easat-3889	204	14	'	'	PART
easat-3889	204	15	knowledge	knowledge	NOUN
easat-3889	204	16	of	of	ADP
easat-3889	204	17	auditors	auditor	NOUN
easat-3889	204	18	'	'	PART
easat-3889	204	19	roles	role	NOUN
easat-3889	204	20	,	,	PUNCT
easat-3889	204	21	responsibilities	responsibility	NOUN
easat-3889	204	22	,	,	PUNCT
easat-3889	204	23	and	and	CCONJ
easat-3889	204	24	the	the	DET
easat-3889	204	25	significance	significance	NOUN
easat-3889	204	26	of	of	ADP
easat-3889	204	27	an	an	DET
easat-3889	204	28	unqualified	unqualified	ADJ
easat-3889	204	29	audit	audit	NOUN
easat-3889	204	30	report	report	NOUN
easat-3889	204	31	.	.	PUNCT
easat-3889	205	1	educational	educational	ADJ
easat-3889	205	2	efforts	effort	NOUN
easat-3889	205	3	should	should	AUX
easat-3889	205	4	be	be	AUX
easat-3889	205	5	intensified	intensify	VERB
easat-3889	205	6	with	with	ADP
easat-3889	205	7	clients	client	NOUN
easat-3889	205	8	,	,	PUNCT
easat-3889	205	9	audit	audit	NOUN
easat-3889	205	10	committees	committee	NOUN
easat-3889	205	11	at	at	ADP
easat-3889	205	12	shareholder	shareholder	NOUN
easat-3889	205	13	meetings	meeting	NOUN
easat-3889	205	14	,	,	PUNCT
easat-3889	205	15	and	and	CCONJ
easat-3889	205	16	through	through	ADP
easat-3889	205	17	professional	professional	ADJ
easat-3889	205	18	and	and	CCONJ
easat-3889	205	19	civic	civic	ADJ
easat-3889	205	20	organizations	organization	NOUN
easat-3889	205	21	,	,	PUNCT
easat-3889	205	22	in	in	ADP
easat-3889	205	23	order	order	NOUN
easat-3889	205	24	to	to	PART
easat-3889	205	25	communicate	communicate	VERB
easat-3889	205	26	the	the	DET
easat-3889	205	27	merits	merit	NOUN
easat-3889	205	28	and	and	CCONJ
easat-3889	205	29	limitations	limitation	NOUN
easat-3889	205	30	of	of	ADP
easat-3889	205	31	audits	audits	NOUN
easat-3889	205	32	effectively	effectively	ADV
easat-3889	205	33	.	.	PUNCT
easat-3889	206	1	this	this	DET
easat-3889	206	2	study	study	NOUN
easat-3889	206	3	proposed	propose	VERB
easat-3889	206	4	a	a	DET
easat-3889	206	5	research	research	NOUN
easat-3889	206	6	model	model	NOUN
easat-3889	206	7	for	for	ADP
easat-3889	206	8	factors	factor	NOUN
easat-3889	206	9	influencing	influence	VERB
easat-3889	206	10	the	the	DET
easat-3889	206	11	aeg	aeg	NOUN
easat-3889	206	12	and	and	CCONJ
easat-3889	206	13	conducted	conduct	VERB
easat-3889	206	14	empirical	empirical	ADJ
easat-3889	206	15	research	research	NOUN
easat-3889	206	16	based	base	VERB
easat-3889	206	17	on	on	ADP
easat-3889	206	18	this	this	DET
easat-3889	206	19	model	model	NOUN
easat-3889	206	20	in	in	ADP
easat-3889	206	21	vietnam	vietnam	PROPN
easat-3889	206	22	.	.	PUNCT
easat-3889	207	1	however	however	ADV
easat-3889	207	2	,	,	PUNCT
easat-3889	207	3	due	due	ADP
easat-3889	207	4	to	to	ADP
easat-3889	207	5	the	the	DET
easat-3889	207	6	exploratory	exploratory	ADJ
easat-3889	207	7	nature	nature	NOUN
easat-3889	207	8	of	of	ADP
easat-3889	207	9	this	this	DET
easat-3889	207	10	research	research	NOUN
easat-3889	207	11	,	,	PUNCT
easat-3889	207	12	some	some	DET
easat-3889	207	13	limitations	limitation	NOUN
easat-3889	207	14	exist	exist	VERB
easat-3889	207	15	.	.	PUNCT
easat-3889	208	1	for	for	ADP
easat-3889	208	2	instance	instance	NOUN
easat-3889	208	3	,	,	PUNCT
easat-3889	208	4	the	the	DET
easat-3889	208	5	squared	square	VERB
easat-3889	208	6	multiple	multiple	ADJ
easat-3889	208	7	correlation	correlation	NOUN
easat-3889	208	8	of	of	ADP
easat-3889	208	9	the	the	DET
easat-3889	208	10	model	model	NOUN
easat-3889	208	11	is	be	AUX
easat-3889	208	12	41.5	41.5	NUM
easat-3889	208	13	%	%	NOUN
easat-3889	208	14	,	,	PUNCT
easat-3889	208	15	indicating	indicate	VERB
easat-3889	208	16	that	that	SCONJ
easat-3889	208	17	the	the	DET
easat-3889	208	18	five	five	NUM
easat-3889	208	19	factors	factor	NOUN
easat-3889	208	20	examined	examine	VERB
easat-3889	208	21	explain	explain	VERB
easat-3889	208	22	only	only	ADV
easat-3889	208	23	41.5	41.5	NUM
easat-3889	208	24	%	%	NOUN
easat-3889	208	25	of	of	ADP
easat-3889	208	26	the	the	DET
easat-3889	208	27	aeg	aeg	NOUN
easat-3889	208	28	.	.	PUNCT
easat-3889	209	1	therefore	therefore	ADV
easat-3889	209	2	,	,	PUNCT
easat-3889	209	3	future	future	ADJ
easat-3889	209	4	research	research	NOUN
easat-3889	209	5	could	could	AUX
easat-3889	209	6	address	address	VERB
easat-3889	209	7	these	these	DET
easat-3889	209	8	limitations	limitation	NOUN
easat-3889	209	9	by	by	ADP
easat-3889	209	10	expanding	expand	VERB
easat-3889	209	11	the	the	DET
easat-3889	209	12	sample	sample	NOUN
easat-3889	209	13	size	size	NOUN
easat-3889	209	14	or	or	CCONJ
easat-3889	209	15	incorporating	incorporate	VERB
easat-3889	209	16	additional	additional	ADJ
easat-3889	209	17	factors	factor	NOUN
easat-3889	209	18	into	into	ADP
easat-3889	209	19	the	the	DET
easat-3889	209	20	model	model	NOUN
easat-3889	209	21	.	.	PUNCT
easat-3889	210	1	copyright	copyright	NOUN
easat-3889	210	2	:	:	PUNCT
easat-3889	210	3	©	©	PROPN
easat-3889	210	4	2024	2024	NUM
easat-3889	210	5	by	by	ADP
easat-3889	210	6	the	the	DET
easat-3889	210	7	authors	author	NOUN
easat-3889	210	8	.	.	PUNCT
easat-3889	211	1	this	this	DET
easat-3889	211	2	article	article	NOUN
easat-3889	211	3	is	be	AUX
easat-3889	211	4	an	an	DET
easat-3889	211	5	open	open	ADJ
easat-3889	211	6	access	access	NOUN
easat-3889	211	7	article	article	NOUN
easat-3889	211	8	distributed	distribute	VERB
easat-3889	211	9	under	under	ADP
easat-3889	211	10	the	the	DET
easat-3889	211	11	terms	term	NOUN
easat-3889	211	12	and	and	CCONJ
easat-3889	211	13	conditions	condition	NOUN
easat-3889	211	14	of	of	ADP
easat-3889	211	15	the	the	DET
easat-3889	211	16	creative	creative	ADJ
easat-3889	211	17	commons	common	NOUN
easat-3889	211	18	attribution	attribution	NOUN
easat-3889	211	19	(	(	PUNCT
easat-3889	211	20	cc	cc	NOUN
easat-3889	211	21	by	by	ADP
easat-3889	211	22	)	)	PUNCT
easat-3889	211	23	license	license	NOUN
easat-3889	211	24	(	(	PUNCT
easat-3889	211	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3889	211	26	)	)	PUNCT
easat-3889	211	27	.	.	PUNCT
easat-3889	212	1	references	reference	NOUN
easat-3889	212	2	[	[	X
easat-3889	212	3	1	1	NUM
easat-3889	212	4	]	]	PUNCT
easat-3889	212	5	c.	c.	PROPN
easat-3889	212	6	liggio	liggio	NOUN
easat-3889	212	7	,	,	PUNCT
easat-3889	212	8	“	"	PUNCT
easat-3889	212	9	the	the	DET
easat-3889	212	10	expectation	expectation	NOUN
easat-3889	212	11	gap	gap	NOUN
easat-3889	212	12	:	:	PUNCT
easat-3889	212	13	the	the	DET
easat-3889	212	14	accountant	accountant	NOUN
easat-3889	212	15	’s	’s	PART
easat-3889	212	16	waterloo	waterloo	PROPN
easat-3889	212	17	”	"	PUNCT
easat-3889	212	18	,	,	PUNCT
easat-3889	212	19	journal	journal	NOUN
easat-3889	212	20	of	of	ADP
easat-3889	212	21	contemporary	contemporary	PROPN
easat-3889	212	22	business	business	NOUN
easat-3889	212	23	,	,	PUNCT
easat-3889	212	24	vol	vol	NOUN
easat-3889	212	25	.	.	PROPN
easat-3889	213	1	3	3	NUM
easat-3889	213	2	,	,	PUNCT
easat-3889	213	3	no	no	DET
easat-3889	213	4	3	3	NUM
easat-3889	213	5	,	,	PUNCT
easat-3889	213	6	pp.27–44	pp.27–44	NOUN
easat-3889	213	7	,	,	PUNCT
easat-3889	213	8	1974	1974	NUM
easat-3889	213	9	.	.	PUNCT
easat-3889	214	1	[	[	X
easat-3889	214	2	2	2	NUM
easat-3889	214	3	]	]	X
easat-3889	214	4	b.	b.	PROPN
easat-3889	214	5	porter	porter	PROPN
easat-3889	214	6	,	,	PUNCT
easat-3889	214	7	j.	j.	PROPN
easat-3889	214	8	simon	simon	PROPN
easat-3889	214	9	,	,	PUNCT
easat-3889	214	10	j.	j.	PROPN
easat-3889	214	11	and	and	CCONJ
easat-3889	214	12	d.	d.	PROPN
easat-3889	214	13	hatherly	hatherly	ADV
easat-3889	214	14	,	,	PUNCT
easat-3889	214	15	principles	principle	NOUN
easat-3889	214	16	of	of	ADP
easat-3889	214	17	external	external	ADJ
easat-3889	214	18	auditing	auditing	NOUN
easat-3889	214	19	,	,	PUNCT
easat-3889	214	20	john	john	PROPN
easat-3889	214	21	wiley	wiley	PROPN
easat-3889	214	22	&	&	CCONJ
easat-3889	214	23	sons	sons	PROPN
easat-3889	214	24	ltd	ltd	PROPN
easat-3889	214	25	,	,	PUNCT
easat-3889	214	26	new	new	PROPN
easat-3889	214	27	york	york	PROPN
easat-3889	214	28	,	,	PUNCT
easat-3889	214	29	2005	2005	NUM
easat-3889	214	30	.	.	PUNCT
easat-3889	215	1	[	[	X
easat-3889	215	2	3	3	X
easat-3889	215	3	]	]	X
easat-3889	215	4	a.t	a.t	PROPN
easat-3889	215	5	.	.	PROPN
easat-3889	215	6	noghondari	noghondari	PROPN
easat-3889	215	7	and	and	CCONJ
easat-3889	215	8	s.y	s.y	PROPN
easat-3889	215	9	.	.	PUNCT
easat-3889	215	10	foong	foong	PROPN
easat-3889	215	11	,	,	PUNCT
easat-3889	215	12	“	"	PUNCT
easat-3889	215	13	audit	audit	NOUN
easat-3889	215	14	expectation	expectation	NOUN
easat-3889	215	15	gap	gap	NOUN
easat-3889	215	16	and	and	CCONJ
easat-3889	215	17	loan	loan	NOUN
easat-3889	215	18	decision	decision	NOUN
easat-3889	215	19	performance	performance	NOUN
easat-3889	215	20	of	of	ADP
easat-3889	215	21	bank	bank	NOUN
easat-3889	215	22	officers	officer	NOUN
easat-3889	215	23	in	in	ADP
easat-3889	215	24	iran	iran	PROPN
easat-3889	215	25	”	"	PUNCT
easat-3889	215	26	,	,	PUNCT
easat-3889	215	27	accounting	accounting	NOUN
easat-3889	215	28	,	,	PUNCT
easat-3889	215	29	auditing	auditing	NOUN
easat-3889	215	30	and	and	CCONJ
easat-3889	215	31	performance	performance	NOUN
easat-3889	215	32	evaluation	evaluation	NOUN
easat-3889	215	33	,	,	PUNCT
easat-3889	215	34	vol	vol	NOUN
easat-3889	215	35	.	.	PROPN
easat-3889	215	36	5	5	NUM
easat-3889	215	37	,	,	PUNCT
easat-3889	215	38	no	no	INTJ
easat-3889	215	39	.	.	NOUN
easat-3889	215	40	3	3	NUM
easat-3889	215	41	,	,	PUNCT
easat-3889	215	42	pp	pp	ADJ
easat-3889	215	43	.	.	PUNCT
easat-3889	216	1	310	310	NUM
easat-3889	216	2	-	-	SYM
easat-3889	216	3	328	328	NUM
easat-3889	216	4	,	,	PUNCT
easat-3889	216	5	2009	2009	NUM
easat-3889	216	6	.	.	PUNCT
easat-3889	217	1	doi:10.1504	doi:10.1504	NOUN
easat-3889	217	2	/	/	SYM
easat-3889	217	3	ijaape.2009.026630	ijaape.2009.026630	PROPN
easat-3889	217	4	[	[	X
easat-3889	217	5	4	4	X
easat-3889	217	6	]	]	X
easat-3889	217	7	g.n	g.n	PROPN
easat-3889	217	8	.	.	PROPN
easat-3889	217	9	ogbonna	ogbonna	PROPN
easat-3889	217	10	and	and	CCONJ
easat-3889	217	11	e.	e.	PROPN
easat-3889	217	12	appah	appah	PROPN
easat-3889	217	13	,	,	PUNCT
easat-3889	217	14	“	"	PUNCT
easat-3889	217	15	causality	causality	NOUN
easat-3889	217	16	of	of	ADP
easat-3889	217	17	audit	audit	NOUN
easat-3889	217	18	expectation	expectation	NOUN
easat-3889	217	19	gap	gap	NOUN
easat-3889	217	20	and	and	CCONJ
easat-3889	217	21	corporate	corporate	ADJ
easat-3889	217	22	performance	performance	NOUN
easat-3889	217	23	in	in	ADP
easat-3889	217	24	nigeria	nigeria	PROPN
easat-3889	217	25	”	"	PUNCT
easat-3889	217	26	,	,	PUNCT
easat-3889	217	27	researh	researh	NOUN
easat-3889	217	28	journal	journal	NOUN
easat-3889	217	29	of	of	ADP
easat-3889	217	30	finance	finance	NOUN
easat-3889	217	31	and	and	CCONJ
easat-3889	217	32	accounting	accounting	NOUN
easat-3889	217	33	,	,	PUNCT
easat-3889	217	34	vol	vol	NOUN
easat-3889	217	35	.	.	PROPN
easat-3889	217	36	5	5	NUM
easat-3889	217	37	,	,	PUNCT
easat-3889	217	38	no	no	INTJ
easat-3889	217	39	.	.	NOUN
easat-3889	217	40	9	9	NUM
easat-3889	217	41	,	,	PUNCT
easat-3889	217	42	pp.11	pp.11	NOUN
easat-3889	217	43	-	-	PUNCT
easat-3889	217	44	21	21	NUM
easat-3889	217	45	,	,	PUNCT
easat-3889	217	46	2014	2014	NUM
easat-3889	217	47	.	.	PUNCT
easat-3889	218	1	[	[	X
easat-3889	218	2	5	5	NUM
easat-3889	218	3	]	]	X
easat-3889	218	4	s.e	s.e	PROPN
easat-3889	218	5	.	.	PROPN
easat-3889	218	6	farasangi	farasangi	PROPN
easat-3889	218	7	and	and	CCONJ
easat-3889	218	8	a.t	a.t	PROPN
easat-3889	218	9	.	.	PROPN
easat-3889	218	10	noghondari	noghondari	PROPN
easat-3889	218	11	,	,	PUNCT
easat-3889	218	12	“	"	PUNCT
easat-3889	218	13	investigating	investigate	VERB
easat-3889	218	14	the	the	DET
easat-3889	218	15	relationship	relationship	NOUN
easat-3889	218	16	between	between	ADP
easat-3889	218	17	expectations	expectation	NOUN
easat-3889	218	18	gap	gap	NOUN
easat-3889	218	19	from	from	ADP
easat-3889	218	20	attitude	attitude	NOUN
easat-3889	218	21	of	of	ADP
easat-3889	218	22	acccreditation	acccreditation	NOUN
easat-3889	218	23	of	of	ADP
easat-3889	218	24	audit	audit	NOUN
easat-3889	218	25	report	report	NOUN
easat-3889	218	26	by	by	ADP
easat-3889	218	27	credit	credit	NOUN
easat-3889	218	28	experts	expert	NOUN
easat-3889	218	29	and	and	CCONJ
easat-3889	218	30	non	non	NOUN
easat-3889	218	31	-	-	NOUN
easat-3889	218	32	repayment	repayment	NOUN
easat-3889	218	33	of	of	ADP
easat-3889	218	34	granted	grant	VERB
easat-3889	218	35	facilities	facility	NOUN
easat-3889	218	36	in	in	ADP
easat-3889	218	37	the	the	DET
easat-3889	218	38	branches	branch	NOUN
easat-3889	218	39	of	of	ADP
easat-3889	218	40	keshavarzi	keshavarzi	PROPN
easat-3889	218	41	bank	bank	PROPN
easat-3889	218	42	of	of	ADP
easat-3889	218	43	iran	iran	PROPN
easat-3889	218	44	”	"	PUNCT
easat-3889	218	45	,	,	PUNCT
easat-3889	218	46	international	international	ADJ
easat-3889	218	47	journal	journal	NOUN
easat-3889	218	48	of	of	ADP
easat-3889	218	49	economics	economic	NOUN
easat-3889	218	50	and	and	CCONJ
easat-3889	218	51	financial	financial	ADJ
easat-3889	218	52	issues	issue	NOUN
easat-3889	218	53	,	,	PUNCT
easat-3889	218	54	vol.7	vol.7	PROPN
easat-3889	218	55	,	,	PUNCT
easat-3889	218	56	no.4	no.4	PROPN
easat-3889	218	57	,	,	PUNCT
easat-3889	218	58	pp.199	pp.199	NOUN
easat-3889	218	59	-	-	PUNCT
easat-3889	218	60	206	206	NUM
easat-3889	218	61	,	,	PUNCT
easat-3889	218	62	2017	2017	NUM
easat-3889	218	63	.	.	PUNCT
easat-3889	219	1	[	[	X
easat-3889	219	2	6	6	NUM
easat-3889	219	3	]	]	PUNCT
easat-3889	219	4	b.	b.	NOUN
easat-3889	219	5	porter	porter	PROPN
easat-3889	219	6	,	,	PUNCT
easat-3889	219	7	“	"	PUNCT
easat-3889	219	8	an	an	DET
easat-3889	219	9	empirical	empirical	ADJ
easat-3889	219	10	study	study	NOUN
easat-3889	219	11	of	of	ADP
easat-3889	219	12	the	the	DET
easat-3889	219	13	audit	audit	NOUN
easat-3889	219	14	expectation	expectation	NOUN
easat-3889	219	15	-	-	PUNCT
easat-3889	219	16	performance	performance	NOUN
easat-3889	219	17	gap	gap	NOUN
easat-3889	219	18	”	"	PUNCT
easat-3889	219	19	,	,	PUNCT
easat-3889	219	20	accounting	accounting	NOUN
easat-3889	219	21	and	and	CCONJ
easat-3889	219	22	business	business	NOUN
easat-3889	219	23	research	research	NOUN
easat-3889	219	24	,	,	PUNCT
easat-3889	219	25	vol.24	vol.24	NOUN
easat-3889	219	26	,	,	PUNCT
easat-3889	219	27	no	no	INTJ
easat-3889	219	28	.	.	PROPN
easat-3889	219	29	93	93	NUM
easat-3889	219	30	,	,	PUNCT
easat-3889	219	31	pp.49–68	pp.49–68	NOUN
easat-3889	219	32	,	,	PUNCT
easat-3889	219	33	1993	1993	NUM
easat-3889	219	34	.	.	PUNCT
easat-3889	220	1	https://doi.org/10.1080/00014788.1993.9729463	https://doi.org/10.1080/00014788.1993.9729463	X
easat-3889	221	1	[	[	X
easat-3889	221	2	7	7	X
easat-3889	221	3	]	]	X
easat-3889	221	4	j.	j.	PROPN
easat-3889	221	5	he	he	PRON
easat-3889	221	6	,	,	PUNCT
easat-3889	221	7	“	"	PUNCT
easat-3889	221	8	the	the	DET
easat-3889	221	9	research	research	NOUN
easat-3889	221	10	of	of	ADP
easat-3889	221	11	audit	audit	NOUN
easat-3889	221	12	expectation	expectation	NOUN
easat-3889	221	13	gap	gap	NOUN
easat-3889	221	14	”	"	PUNCT
easat-3889	221	15	,	,	PUNCT
easat-3889	221	16	phd	phd	NOUN
easat-3889	221	17	dissertation	dissertation	NOUN
easat-3889	221	18	dongbei	dongbei	NOUN
easat-3889	221	19	caijing	caije	VERB
easat-3889	221	20	university	university	NOUN
easat-3889	221	21	,	,	PUNCT
easat-3889	221	22	2010	2010	NUM
easat-3889	221	23	.	.	PUNCT
easat-3889	222	1	[	[	X
easat-3889	222	2	8	8	NUM
easat-3889	222	3	]	]	X
easat-3889	222	4	d.m	d.m	X
easat-3889	222	5	.	.	PROPN
easat-3889	222	6	guy	guy	NOUN
easat-3889	222	7	and	and	CCONJ
easat-3889	222	8	j.d	j.d	PROPN
easat-3889	222	9	.	.	PROPN
easat-3889	222	10	sullivan	sullivan	PROPN
easat-3889	222	11	,	,	PUNCT
easat-3889	222	12	“	"	PUNCT
easat-3889	222	13	the	the	DET
easat-3889	222	14	expectation	expectation	NOUN
easat-3889	222	15	gap	gap	NOUN
easat-3889	222	16	auditing	auditing	NOUN
easat-3889	222	17	standards	standard	NOUN
easat-3889	222	18	”	"	PUNCT
easat-3889	222	19	,	,	PUNCT
easat-3889	222	20	journal	journal	NOUN
easat-3889	222	21	of	of	ADP
easat-3889	222	22	accountancy	accountancy	NOUN
easat-3889	222	23	,	,	PUNCT
easat-3889	222	24	vol	vol	NOUN
easat-3889	222	25	.	.	PROPN
easat-3889	222	26	165	165	NUM
easat-3889	222	27	,	,	PUNCT
easat-3889	222	28	no.4	no.4	PROPN
easat-3889	222	29	,	,	PUNCT
easat-3889	222	30	pp	pp	ADV
easat-3889	222	31	.	.	PUNCT
easat-3889	222	32	3644	3644	NUM
easat-3889	222	33	,	,	PUNCT
easat-3889	222	34	1988	1988	NUM
easat-3889	222	35	.	.	PUNCT
easat-3889	223	1	[	[	X
easat-3889	223	2	9	9	NUM
easat-3889	223	3	]	]	X
easat-3889	223	4	g.s	g.s	PROPN
easat-3889	223	5	.	.	PROPN
easat-3889	223	6	monroe	monroe	PROPN
easat-3889	223	7	and	and	CCONJ
easat-3889	223	8	d.r	d.r	PROPN
easat-3889	223	9	.	.	PROPN
easat-3889	223	10	woodliff	woodliff	PROPN
easat-3889	223	11	,	,	PUNCT
easat-3889	223	12	“	"	PUNCT
easat-3889	223	13	the	the	DET
easat-3889	223	14	effect	effect	NOUN
easat-3889	223	15	of	of	ADP
easat-3889	223	16	education	education	NOUN
easat-3889	223	17	on	on	ADP
easat-3889	223	18	the	the	DET
easat-3889	223	19	audit	audit	NOUN
easat-3889	223	20	expectation	expectation	NOUN
easat-3889	223	21	gap	gap	NOUN
easat-3889	223	22	”	"	PUNCT
easat-3889	223	23	,	,	PUNCT
easat-3889	223	24	accounting	accounting	NOUN
easat-3889	223	25	and	and	CCONJ
easat-3889	223	26	finance	finance	NOUN
easat-3889	223	27	,	,	PUNCT
easat-3889	223	28	vol.33	vol.33	PRON
easat-3889	223	29	,	,	PUNCT
easat-3889	223	30	no.1	no.1	NUM
easat-3889	223	31	,	,	PUNCT
easat-3889	223	32	pp.61–78	pp.61–78	NOUN
easat-3889	223	33	,	,	PUNCT
easat-3889	223	34	1993	1993	NUM
easat-3889	223	35	.	.	PUNCT
easat-3889	224	1	https://doi.org/10.1111/j.1467-629x.1993.tb00195.x	https://doi.org/10.1111/j.1467-629x.1993.tb00195.x	X
easat-3889	225	1	[	[	X
easat-3889	225	2	10	10	NUM
easat-3889	225	3	]	]	X
easat-3889	225	4	cohen	cohen	PROPN
easat-3889	225	5	commission	commission	PROPN
easat-3889	225	6	,	,	PUNCT
easat-3889	225	7	report	report	NOUN
easat-3889	225	8	of	of	ADP
easat-3889	225	9	the	the	DET
easat-3889	225	10	commission	commission	NOUN
easat-3889	225	11	on	on	ADP
easat-3889	225	12	auditors	auditor	NOUN
easat-3889	225	13	’	’	PART
easat-3889	225	14	responsibilities	responsibility	NOUN
easat-3889	225	15	;	;	PUNCT
easat-3889	225	16	conclusions	conclusion	NOUN
easat-3889	225	17	and	and	CCONJ
easat-3889	225	18	recommendations	recommendation	NOUN
easat-3889	225	19	,	,	PUNCT
easat-3889	225	20	new	new	PROPN
easat-3889	225	21	york	york	PROPN
easat-3889	225	22	:	:	PUNCT
easat-3889	225	23	american	american	PROPN
easat-3889	225	24	institute	institute	PROPN
easat-3889	225	25	of	of	ADP
easat-3889	225	26	certified	certify	VERB
easat-3889	225	27	public	public	ADJ
easat-3889	225	28	accountants	accountant	NOUN
easat-3889	225	29	,	,	PUNCT
easat-3889	225	30	1978	1978	NUM
easat-3889	225	31	.	.	PUNCT
easat-3889	226	1	[	[	X
easat-3889	226	2	11	11	NUM
easat-3889	226	3	]	]	X
easat-3889	226	4	h.f.d	h.f.d	ADJ
easat-3889	226	5	hassink	hassink	NOUN
easat-3889	226	6	,	,	PUNCT
easat-3889	226	7	l.h	l.h	PROPN
easat-3889	226	8	.	.	PROPN
easat-3889	226	9	bollen	bollen	PROPN
easat-3889	226	10	,	,	PUNCT
easat-3889	226	11	r.h.g	r.h.g	PROPN
easat-3889	226	12	.	.	PUNCT
easat-3889	226	13	meuwissen	meuwissen	PROPN
easat-3889	226	14	,	,	PUNCT
easat-3889	226	15	and	and	CCONJ
easat-3889	226	16	m.j.d	m.j.d	NOUN
easat-3889	226	17	.	.	PUNCT
easat-3889	227	1	vries	vrie	NOUN
easat-3889	227	2	,	,	PUNCT
easat-3889	227	3	“	"	PUNCT
easat-3889	227	4	corporate	corporate	ADJ
easat-3889	227	5	fraud	fraud	NOUN
easat-3889	227	6	and	and	CCONJ
easat-3889	227	7	audit	audit	NOUN
easat-3889	227	8	expectation	expectation	NOUN
easat-3889	227	9	gap	gap	NOUN
easat-3889	227	10	:	:	PUNCT
easat-3889	227	11	a	a	DET
easat-3889	227	12	study	study	NOUN
easat-3889	227	13	among	among	ADP
easat-3889	227	14	business	business	NOUN
easat-3889	227	15	managers	manager	NOUN
easat-3889	227	16	”	"	PUNCT
easat-3889	227	17	,	,	PUNCT
easat-3889	227	18	journal	journal	NOUN
easat-3889	227	19	of	of	ADP
easat-3889	227	20	international	international	ADJ
easat-3889	227	21	accounting	accounting	NOUN
easat-3889	227	22	,	,	PUNCT
easat-3889	227	23	auditing	auditing	NOUN
easat-3889	227	24	and	and	CCONJ
easat-3889	227	25	taxation	taxation	NOUN
easat-3889	227	26	,	,	PUNCT
easat-3889	227	27	vol	vol	NOUN
easat-3889	227	28	.	.	PROPN
easat-3889	227	29	18	18	NUM
easat-3889	227	30	,	,	PUNCT
easat-3889	227	31	pp	pp	ADJ
easat-3889	227	32	.	.	PUNCT
easat-3889	227	33	85	85	NUM
easat-3889	227	34	-	-	SYM
easat-3889	227	35	100	100	NUM
easat-3889	227	36	,	,	PUNCT
easat-3889	227	37	2009	2009	NUM
easat-3889	227	38	.	.	PUNCT
easat-3889	228	1	https://doi.org/10.1016/j.intaccaudtax.2009.05.003	https://doi.org/10.1016/j.intaccaudtax.2009.05.003	PROPN
easat-3889	228	2	[	[	X
easat-3889	228	3	12	12	NUM
easat-3889	228	4	]	]	PUNCT
easat-3889	228	5	r.	r.	PROPN
easat-3889	228	6	litjens	litjens	PROPN
easat-3889	228	7	,	,	PUNCT
easat-3889	228	8	j.v	j.v	PROPN
easat-3889	228	9	.	.	PROPN
easat-3889	228	10	buuren	buuren	PROPN
easat-3889	228	11	and	and	CCONJ
easat-3889	228	12	r.	r.	PROPN
easat-3889	228	13	vergoossen	vergoossen	PROPN
easat-3889	228	14	,	,	PUNCT
easat-3889	228	15	“	"	PUNCT
easat-3889	228	16	addressing	address	VERB
easat-3889	228	17	information	information	NOUN
easat-3889	228	18	needs	need	VERB
easat-3889	228	19	to	to	PART
easat-3889	228	20	reduce	reduce	VERB
easat-3889	228	21	the	the	DET
easat-3889	228	22	audit	audit	NOUN
easat-3889	228	23	expectation	expectation	NOUN
easat-3889	228	24	gap	gap	NOUN
easat-3889	228	25	:	:	PUNCT
easat-3889	228	26	evidence	evidence	NOUN
easat-3889	228	27	from	from	ADP
easat-3889	228	28	dutch	dutch	ADJ
easat-3889	228	29	bankers	banker	NOUN
easat-3889	228	30	,	,	PUNCT
easat-3889	228	31	audited	audit	VERB
easat-3889	228	32	companies	company	NOUN
easat-3889	228	33	and	and	CCONJ
easat-3889	228	34	auditors	auditor	NOUN
easat-3889	228	35	”	"	PUNCT
easat-3889	228	36	,	,	PUNCT
easat-3889	228	37	international	international	ADJ
easat-3889	228	38	journal	journal	NOUN
easat-3889	228	39	of	of	ADP
easat-3889	228	40	auditing	auditing	NOUN
easat-3889	228	41	,	,	PUNCT
easat-3889	228	42	vol	vol	NOUN
easat-3889	228	43	.	.	PROPN
easat-3889	229	1	19	19	NUM
easat-3889	229	2	,	,	PUNCT
easat-3889	229	3	pp	pp	ADJ
easat-3889	229	4	.	.	PUNCT
easat-3889	230	1	267	267	NUM
easat-3889	230	2	-	-	SYM
easat-3889	230	3	281	281	NUM
easat-3889	230	4	,	,	PUNCT
easat-3889	230	5	2015	2015	NUM
easat-3889	230	6	.	.	PUNCT
easat-3889	231	1	https://doi.org/10.1111/ijau.12042	https://doi.org/10.1111/ijau.12042	PRON
easat-3889	231	2	[	[	X
easat-3889	231	3	13	13	NUM
easat-3889	231	4	]	]	SYM
easat-3889	231	5	k.e	k.e	PROPN
easat-3889	231	6	.	.	PROPN
easat-3889	231	7	bailey	bailey	PROPN
easat-3889	231	8	,	,	PUNCT
easat-3889	231	9	j.h	j.h	PROPN
easat-3889	231	10	.	.	PROPN
easat-3889	231	11	bylinski	bylinski	PROPN
easat-3889	231	12	and	and	CCONJ
easat-3889	231	13	m.d	m.d	PROPN
easat-3889	231	14	.	.	PROPN
easat-3889	231	15	shields	shield	NOUN
easat-3889	231	16	,	,	PUNCT
easat-3889	231	17	“	"	PUNCT
easat-3889	231	18	effects	effect	NOUN
easat-3889	231	19	of	of	ADP
easat-3889	231	20	audit	audit	NOUN
easat-3889	231	21	report	report	NOUN
easat-3889	231	22	wording	word	VERB
easat-3889	231	23	changes	change	NOUN
easat-3889	231	24	on	on	ADP
easat-3889	231	25	the	the	DET
easat-3889	231	26	perceived	perceive	VERB
easat-3889	231	27	message	message	NOUN
easat-3889	231	28	”	"	PUNCT
easat-3889	231	29	,	,	PUNCT
easat-3889	231	30	journal	journal	NOUN
easat-3889	231	31	of	of	ADP
easat-3889	231	32	accounting	accounting	NOUN
easat-3889	231	33	research	research	NOUN
easat-3889	231	34	,	,	PUNCT
easat-3889	231	35	vol	vol	NOUN
easat-3889	231	36	.	.	PROPN
easat-3889	231	37	21	21	NUM
easat-3889	231	38	,	,	PUNCT
easat-3889	231	39	pp	pp	ADJ
easat-3889	231	40	.	.	PUNCT
easat-3889	232	1	355	355	NUM
easat-3889	232	2	-	-	SYM
easat-3889	232	3	70	70	NUM
easat-3889	232	4	,	,	PUNCT
easat-3889	232	5	1983	1983	NUM
easat-3889	232	6	.	.	PUNCT
easat-3889	233	1	https://doi.org/10.2307/2490779	https://doi.org/10.2307/2490779	X
easat-3889	234	1	[	[	X
easat-3889	234	2	14	14	NUM
easat-3889	234	3	]	]	X
easat-3889	234	4	m.j	m.j	PROPN
easat-3889	234	5	.	.	PROPN
easat-3889	234	6	epstein	epstein	PROPN
easat-3889	234	7	and	and	CCONJ
easat-3889	234	8	m.a	m.a	PROPN
easat-3889	234	9	.	.	PROPN
easat-3889	234	10	geiger	geiger	PROPN
easat-3889	234	11	,	,	PUNCT
easat-3889	234	12	“	"	PUNCT
easat-3889	234	13	investor	investor	NOUN
easat-3889	234	14	views	view	NOUN
easat-3889	234	15	of	of	ADP
easat-3889	234	16	audit	audit	NOUN
easat-3889	234	17	assurance	assurance	NOUN
easat-3889	234	18	:	:	PUNCT
easat-3889	234	19	recent	recent	ADJ
easat-3889	234	20	evidence	evidence	NOUN
easat-3889	234	21	of	of	ADP
easat-3889	234	22	the	the	DET
easat-3889	234	23	expectation	expectation	NOUN
easat-3889	234	24	gap	gap	NOUN
easat-3889	234	25	”	"	PUNCT
easat-3889	234	26	,	,	PUNCT
easat-3889	234	27	journal	journal	NOUN
easat-3889	234	28	of	of	ADP
easat-3889	234	29	accountancy	accountancy	NOUN
easat-3889	234	30	,	,	PUNCT
easat-3889	234	31	vol	vol	NOUN
easat-3889	234	32	.	.	PROPN
easat-3889	234	33	1	1	NUM
easat-3889	234	34	,	,	PUNCT
easat-3889	234	35	pp.60–66	pp.60–66	NOUN
easat-3889	234	36	,	,	PUNCT
easat-3889	234	37	1994	1994	NUM
easat-3889	234	38	.	.	PUNCT
easat-3889	235	1	[	[	X
easat-3889	235	2	15	15	NUM
easat-3889	235	3	]	]	PUNCT
easat-3889	235	4	k.	k.	PROPN
easat-3889	235	5	hussain	hussain	PROPN
easat-3889	235	6	,	,	PUNCT
easat-3889	235	7	a.	a.	PROPN
easat-3889	235	8	khalid	khalid	PROPN
easat-3889	235	9	and	and	CCONJ
easat-3889	235	10	a.	a.	NOUN
easat-3889	235	11	ashraf	ashraf	PROPN
easat-3889	235	12	,	,	PUNCT
easat-3889	235	13	“	"	PUNCT
easat-3889	235	14	the	the	DET
easat-3889	235	15	determinants	determinant	NOUN
easat-3889	235	16	of	of	ADP
easat-3889	235	17	client	client	NOUN
easat-3889	235	18	’s	’s	PART
easat-3889	235	19	audit	audit	NOUN
easat-3889	235	20	expectations	expectation	NOUN
easat-3889	235	21	gap	gap	NOUN
easat-3889	235	22	:	:	PUNCT
easat-3889	235	23	a	a	DET
easat-3889	235	24	study	study	NOUN
easat-3889	235	25	from	from	ADP
easat-3889	235	26	pakistan	pakistan	PROPN
easat-3889	235	27	”	"	PUNCT
easat-3889	235	28	,	,	PUNCT
easat-3889	235	29	international	international	ADJ
easat-3889	235	30	journal	journal	NOUN
easat-3889	235	31	of	of	ADP
easat-3889	235	32	business	business	NOUN
easat-3889	235	33	and	and	CCONJ
easat-3889	235	34	management	management	NOUN
easat-3889	235	35	invention	invention	NOUN
easat-3889	235	36	,	,	PUNCT
easat-3889	235	37	vol	vol	NOUN
easat-3889	235	38	.	.	PROPN
easat-3889	236	1	7	7	NUM
easat-3889	236	2	,	,	PUNCT
easat-3889	236	3	no	no	INTJ
easat-3889	236	4	.	.	NOUN
easat-3889	236	5	8	8	NUM
easat-3889	236	6	,	,	PUNCT
easat-3889	236	7	pp	pp	ADJ
easat-3889	236	8	.	.	PUNCT
easat-3889	237	1	27–34	27–34	NUM
easat-3889	237	2	,	,	PUNCT
easat-3889	237	3	2018	2018	NUM
easat-3889	237	4	.	.	PUNCT
easat-3889	238	1	[	[	X
easat-3889	238	2	16	16	NUM
easat-3889	238	3	]	]	X
easat-3889	238	4	b.	b.	PROPN
easat-3889	238	5	pierce	pierce	PROPN
easat-3889	238	6	and	and	CCONJ
easat-3889	238	7	m.	m.	NOUN
easat-3889	238	8	kilcommins	kilcommin	NOUN
easat-3889	238	9	,	,	PUNCT
easat-3889	238	10	“	"	PUNCT
easat-3889	238	11	the	the	DET
easat-3889	238	12	audit	audit	NOUN
easat-3889	238	13	expectations	expectation	NOUN
easat-3889	238	14	gap	gap	NOUN
easat-3889	238	15	:	:	PUNCT
easat-3889	238	16	the	the	DET
easat-3889	238	17	role	role	NOUN
easat-3889	238	18	of	of	ADP
easat-3889	238	19	auditing	auditing	NOUN
easat-3889	238	20	education	education	NOUN
easat-3889	238	21	”	"	PUNCT
easat-3889	238	22	,	,	PUNCT
easat-3889	238	23	dcu	dcu	PROPN
easat-3889	238	24	business	business	PROPN
easat-3889	238	25	school	school	PROPN
easat-3889	238	26	research	research	NOUN
easat-3889	238	27	paper	paper	NOUN
easat-3889	238	28	series	series	NOUN
easat-3889	238	29	,	,	PUNCT
easat-3889	238	30	paper	paper	NOUN
easat-3889	238	31	no	no	NOUN
easat-3889	238	32	.	.	PROPN
easat-3889	238	33	13	13	NUM
easat-3889	238	34	,	,	PUNCT
easat-3889	238	35	1996	1996	NUM
easat-3889	238	36	.	.	PUNCT
easat-3889	239	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3889	239	2	http://dx.doi.org/10.1504/ijaape.2009.026630	http://dx.doi.org/10.1504/ijaape.2009.026630	PROPN
easat-3889	239	3	https://doi.org/10.1080/00014788.1993.9729463	https://doi.org/10.1080/00014788.1993.9729463	PROPN
easat-3889	240	1	https://doi.org/10.1111/j.1467-629x.1993.tb00195.x	https://doi.org/10.1111/j.1467-629x.1993.tb00195.x	AUX
easat-3889	240	2	https://doi.org/10.1016/j.intaccaudtax.2009.05.003	https://doi.org/10.1016/j.intaccaudtax.2009.05.003	NOUN
easat-3889	240	3	https://doi.org/10.1111/ijau.12042	https://doi.org/10.1111/ijau.12042	SYM
easat-3889	240	4	8925	8925	NUM
easat-3889	240	5	edelweiss	edelweiss	PROPN
easat-3889	240	6	applied	apply	VERB
easat-3889	240	7	science	science	NOUN
easat-3889	240	8	and	and	CCONJ
easat-3889	240	9	technology	technology	NOUN
easat-3889	240	10	issn	issn	PROPN
easat-3889	240	11	:	:	PUNCT
easat-3889	240	12	2576	2576	NUM
easat-3889	240	13	-	-	SYM
easat-3889	240	14	8484	8484	NUM
easat-3889	240	15	vol	vol	NOUN
easat-3889	240	16	.	.	PROPN
easat-3889	241	1	8	8	NUM
easat-3889	241	2	,	,	PUNCT
easat-3889	241	3	no	no	INTJ
easat-3889	241	4	.	.	NOUN
easat-3889	241	5	6	6	NUM
easat-3889	241	6	:	:	SYM
easat-3889	241	7	8915	8915	NUM
easat-3889	241	8	-	-	SYM
easat-3889	241	9	8925	8925	NUM
easat-3889	241	10	,	,	PUNCT
easat-3889	241	11	2024	2024	NUM
easat-3889	241	12	doi	doi	NOUN
easat-3889	241	13	:	:	PUNCT
easat-3889	241	14	10.55214/25768484.v8i6.3889	10.55214/25768484.v8i6.3889	NUM
easat-3889	241	15	©	©	PROPN
easat-3889	241	16	2024	2024	NUM
easat-3889	241	17	by	by	ADP
easat-3889	241	18	the	the	DET
easat-3889	241	19	author	author	NOUN
easat-3889	241	20	;	;	PUNCT
easat-3889	241	21	licensee	licensee	PROPN
easat-3889	241	22	learning	learning	NOUN
easat-3889	241	23	gate	gate	NOUN
easat-3889	242	1	[	[	X
easat-3889	242	2	17	17	NUM
easat-3889	242	3	]	]	X
easat-3889	242	4	s.a.a	s.a.a	PROPN
easat-3889	242	5	.	.	PUNCT
easat-3889	243	1	alawi	alawi	PROPN
easat-3889	243	2	,	,	PUNCT
easat-3889	243	3	r.m.a	r.m.a	NOUN
easat-3889	243	4	.	.	PROPN
easat-3889	244	1	wadi	wadi	PROPN
easat-3889	244	2	and	and	CCONJ
easat-3889	244	3	g.	g.	PROPN
easat-3889	244	4	kukreja	kukreja	PROPN
easat-3889	244	5	,	,	PUNCT
easat-3889	244	6	“	"	PUNCT
easat-3889	244	7	the	the	DET
easat-3889	244	8	determinants	determinant	NOUN
easat-3889	244	9	of	of	ADP
easat-3889	244	10	audit	audit	NOUN
easat-3889	244	11	expectation	expectation	NOUN
easat-3889	244	12	gap	gap	NOUN
easat-3889	244	13	:	:	PUNCT
easat-3889	244	14	an	an	DET
easat-3889	244	15	empirical	empirical	ADJ
easat-3889	244	16	study	study	NOUN
easat-3889	244	17	from	from	ADP
easat-3889	244	18	kingdom	kingdom	NOUN
easat-3889	244	19	of	of	ADP
easat-3889	244	20	bahrain	bahrain	NOUN
easat-3889	244	21	”	"	PUNCT
easat-3889	244	22	,	,	PUNCT
easat-3889	244	23	accounting	accounting	NOUN
easat-3889	244	24	and	and	CCONJ
easat-3889	244	25	finance	finance	NOUN
easat-3889	244	26	research	research	NOUN
easat-3889	244	27	,	,	PUNCT
easat-3889	244	28	vol	vol	NOUN
easat-3889	244	29	.	.	PROPN
easat-3889	244	30	7	7	NUM
easat-3889	244	31	,	,	PUNCT
easat-3889	244	32	no	no	INTJ
easat-3889	244	33	.	.	NOUN
easat-3889	244	34	3	3	NUM
easat-3889	244	35	,	,	PUNCT
easat-3889	244	36	pp	pp	ADJ
easat-3889	244	37	.	.	PUNCT
easat-3889	245	1	54	54	NUM
easat-3889	245	2	-	-	SYM
easat-3889	245	3	66	66	NUM
easat-3889	245	4	,	,	PUNCT
easat-3889	245	5	2018	2018	NUM
easat-3889	245	6	.	.	PUNCT
easat-3889	246	1	doi:10.5430	doi:10.5430	PROPN
easat-3889	246	2	/	/	SYM
easat-3889	246	3	afr.v7n3p54	afr.v7n3p54	PROPN
easat-3889	246	4	[	[	X
easat-3889	246	5	18	18	NUM
easat-3889	246	6	]	]	X
easat-3889	246	7	c.g	c.g	PROPN
easat-3889	246	8	.	.	PROPN
easat-3889	246	9	kamau	kamau	PROPN
easat-3889	246	10	,	,	PUNCT
easat-3889	246	11	“	"	PUNCT
easat-3889	246	12	determinants	determinant	NOUN
easat-3889	246	13	of	of	ADP
easat-3889	246	14	audit	audit	NOUN
easat-3889	246	15	expectation	expectation	NOUN
easat-3889	246	16	gap	gap	NOUN
easat-3889	246	17	:	:	PUNCT
easat-3889	246	18	evidence	evidence	NOUN
easat-3889	246	19	from	from	ADP
easat-3889	246	20	limited	limited	ADJ
easat-3889	246	21	companies	company	NOUN
easat-3889	246	22	in	in	ADP
easat-3889	246	23	kenya	kenya	PROPN
easat-3889	246	24	”	"	PUNCT
easat-3889	246	25	,	,	PUNCT
easat-3889	246	26	international	international	ADJ
easat-3889	246	27	journal	journal	NOUN
easat-3889	246	28	of	of	ADP
easat-3889	246	29	science	science	NOUN
easat-3889	246	30	and	and	CCONJ
easat-3889	246	31	research	research	NOUN
easat-3889	246	32	,	,	PUNCT
easat-3889	246	33	vol	vol	NOUN
easat-3889	246	34	.	.	PROPN
easat-3889	246	35	2	2	NUM
easat-3889	246	36	,	,	PUNCT
easat-3889	246	37	no	no	INTJ
easat-3889	246	38	.	.	NOUN
easat-3889	246	39	1	1	NUM
easat-3889	246	40	,	,	PUNCT
easat-3889	246	41	pp	pp	ADJ
easat-3889	246	42	.	.	PUNCT
easat-3889	247	1	480–491	480–491	NUM
easat-3889	247	2	,	,	PUNCT
easat-3889	247	3	2013	2013	NUM
easat-3889	247	4	.	.	PUNCT
easat-3889	248	1	[	[	X
easat-3889	248	2	19	19	NUM
easat-3889	248	3	]	]	PUNCT
easat-3889	248	4	t.	t.	PROPN
easat-3889	248	5	akther	akther	PROPN
easat-3889	248	6	and	and	CCONJ
easat-3889	248	7	f.	f.	PROPN
easat-3889	248	8	xu	xu	PROPN
easat-3889	248	9	,	,	PUNCT
easat-3889	248	10	“	"	PUNCT
easat-3889	248	11	existence	existence	NOUN
easat-3889	248	12	of	of	ADP
easat-3889	248	13	the	the	DET
easat-3889	248	14	audit	audit	NOUN
easat-3889	248	15	expectation	expectation	NOUN
easat-3889	248	16	gap	gap	NOUN
easat-3889	248	17	and	and	CCONJ
easat-3889	248	18	its	its	PRON
easat-3889	248	19	impact	impact	NOUN
easat-3889	248	20	on	on	ADP
easat-3889	248	21	stakeholders	stakeholder	NOUN
easat-3889	248	22	’	'	PUNCT
easat-3889	248	23	confidence	confidence	NOUN
easat-3889	248	24	:	:	PUNCT
easat-3889	248	25	the	the	DET
easat-3889	248	26	moderating	moderate	VERB
easat-3889	248	27	role	role	NOUN
easat-3889	248	28	of	of	ADP
easat-3889	248	29	the	the	DET
easat-3889	248	30	financial	financial	ADJ
easat-3889	248	31	reporting	reporting	NOUN
easat-3889	248	32	council	council	PROPN
easat-3889	248	33	”	"	PUNCT
easat-3889	248	34	,	,	PUNCT
easat-3889	248	35	international	international	ADJ
easat-3889	248	36	journal	journal	NOUN
easat-3889	248	37	of	of	ADP
easat-3889	248	38	financial	financial	ADJ
easat-3889	248	39	studies	study	NOUN
easat-3889	248	40	,	,	PUNCT
easat-3889	248	41	vol	vol	NOUN
easat-3889	248	42	.	.	PROPN
easat-3889	248	43	8	8	NUM
easat-3889	248	44	,	,	PUNCT
easat-3889	248	45	no	no	INTJ
easat-3889	248	46	.	.	NOUN
easat-3889	248	47	4	4	NUM
easat-3889	248	48	,	,	PUNCT
easat-3889	248	49	pp	pp	ADJ
easat-3889	248	50	.	.	PUNCT
easat-3889	249	1	1	1	NUM
easat-3889	249	2	-	-	SYM
easat-3889	249	3	25	25	NUM
easat-3889	249	4	,	,	PUNCT
easat-3889	249	5	2020	2020	NUM
easat-3889	249	6	.	.	PUNCT
easat-3889	250	1	https://doi.org/10.3390/ijfs8010004	https://doi.org/10.3390/ijfs8010004	PROPN
easat-3889	250	2	[	[	X
easat-3889	250	3	20	20	NUM
easat-3889	250	4	]	]	PUNCT
easat-3889	250	5	a.	a.	NOUN
easat-3889	250	6	agyei	agyei	PROPN
easat-3889	250	7	,	,	PUNCT
easat-3889	250	8	b.k	b.k	PROPN
easat-3889	250	9	.	.	NOUN
easat-3889	250	10	aye	aye	PROPN
easat-3889	250	11	and	and	CCONJ
easat-3889	250	12	e.o	e.o	PROPN
easat-3889	250	13	.	.	PROPN
easat-3889	250	14	yeboah	yeboah	PROPN
easat-3889	250	15	,	,	PUNCT
easat-3889	250	16	“	"	PUNCT
easat-3889	250	17	an	an	DET
easat-3889	250	18	assessment	assessment	NOUN
easat-3889	250	19	of	of	ADP
easat-3889	250	20	audit	audit	NOUN
easat-3889	250	21	expectation	expectation	NOUN
easat-3889	250	22	gap	gap	NOUN
easat-3889	250	23	in	in	ADP
easat-3889	250	24	ghana	ghana	PROPN
easat-3889	250	25	”	"	PUNCT
easat-3889	250	26	,	,	PUNCT
easat-3889	250	27	international	international	ADJ
easat-3889	250	28	journal	journal	NOUN
easat-3889	250	29	of	of	ADP
easat-3889	250	30	academic	academic	ADJ
easat-3889	250	31	research	research	NOUN
easat-3889	250	32	in	in	ADP
easat-3889	250	33	accounting	accounting	NOUN
easat-3889	250	34	,	,	PUNCT
easat-3889	250	35	finance	finance	NOUN
easat-3889	250	36	and	and	CCONJ
easat-3889	250	37	management	management	NOUN
easat-3889	250	38	sciences	science	NOUN
easat-3889	250	39	,	,	PUNCT
easat-3889	250	40	vol	vol	NOUN
easat-3889	250	41	.	.	PROPN
easat-3889	251	1	3	3	NUM
easat-3889	251	2	,	,	PUNCT
easat-3889	251	3	no	no	INTJ
easat-3889	251	4	.	.	NOUN
easat-3889	251	5	4	4	NUM
easat-3889	251	6	,	,	PUNCT
easat-3889	251	7	pp	pp	ADJ
easat-3889	251	8	.	.	PUNCT
easat-3889	252	1	112–118	112–118	NUM
easat-3889	252	2	,	,	PUNCT
easat-3889	252	3	2013	2013	NUM
easat-3889	252	4	.	.	PUNCT
easat-3889	253	1	[	[	X
easat-3889	253	2	21	21	NUM
easat-3889	253	3	]	]	X
easat-3889	253	4	macdonald	macdonald	PROPN
easat-3889	253	5	commission	commission	PROPN
easat-3889	253	6	/	/	SYM
easat-3889	253	7	cica	cica	PROPN
easat-3889	253	8	,	,	PUNCT
easat-3889	253	9	report	report	NOUN
easat-3889	253	10	of	of	ADP
easat-3889	253	11	the	the	DET
easat-3889	253	12	commission	commission	NOUN
easat-3889	253	13	to	to	PART
easat-3889	253	14	study	study	VERB
easat-3889	253	15	the	the	DET
easat-3889	253	16	public	public	NOUN
easat-3889	253	17	's	's	PART
easat-3889	253	18	expectation	expectation	NOUN
easat-3889	253	19	of	of	ADP
easat-3889	253	20	audits	audits	NOUN
easat-3889	253	21	.	.	PUNCT
easat-3889	254	1	toronto	toronto	PROPN
easat-3889	254	2	:	:	PUNCT
easat-3889	254	3	cica	cica	PROPN
easat-3889	254	4	,	,	PUNCT
easat-3889	254	5	1988	1988	NUM
easat-3889	254	6	.	.	PUNCT
easat-3889	255	1	https://wamacdonald.com/wp-content/uploads/2014/07/macdonald-commission-report-june-1988.pdf	https://wamacdonald.com/wp-content/uploads/2014/07/macdonald-commission-report-june-1988.pdf	VERB
easat-3889	256	1	[	[	X
easat-3889	256	2	22	22	NUM
easat-3889	256	3	]	]	PUNCT
easat-3889	256	4	p.	p.	NOUN
easat-3889	256	5	sikka	sikka	PROPN
easat-3889	256	6	,	,	PUNCT
easat-3889	256	7	a.	a.	PROPN
easat-3889	256	8	puxty	puxty	PROPN
easat-3889	256	9	,	,	PUNCT
easat-3889	256	10	h.	h.	PROPN
easat-3889	256	11	willmott	willmott	PROPN
easat-3889	256	12	and	and	CCONJ
easat-3889	256	13	c.	c.	PROPN
easat-3889	256	14	cooper	cooper	PROPN
easat-3889	256	15	,	,	PUNCT
easat-3889	256	16	“	"	PUNCT
easat-3889	256	17	the	the	DET
easat-3889	256	18	impossibility	impossibility	NOUN
easat-3889	256	19	of	of	ADP
easat-3889	256	20	eliminating	eliminate	VERB
easat-3889	256	21	the	the	DET
easat-3889	256	22	expectations	expectation	NOUN
easat-3889	256	23	gap	gap	NOUN
easat-3889	256	24	:	:	PUNCT
easat-3889	256	25	some	some	DET
easat-3889	256	26	theory	theory	NOUN
easat-3889	256	27	and	and	CCONJ
easat-3889	256	28	evidence	evidence	NOUN
easat-3889	256	29	”	"	PUNCT
easat-3889	256	30	,	,	PUNCT
easat-3889	256	31	critical	critical	ADJ
easat-3889	256	32	perspectives	perspective	NOUN
easat-3889	256	33	on	on	ADP
easat-3889	256	34	accounting	accounting	NOUN
easat-3889	256	35	,	,	PUNCT
easat-3889	256	36	vol	vol	NOUN
easat-3889	256	37	.	.	PROPN
easat-3889	256	38	9	9	NUM
easat-3889	256	39	,	,	PUNCT
easat-3889	256	40	no	no	INTJ
easat-3889	256	41	.	.	NOUN
easat-3889	256	42	3	3	NUM
easat-3889	256	43	,	,	PUNCT
easat-3889	256	44	pp	pp	ADJ
easat-3889	256	45	.	.	PUNCT
easat-3889	257	1	299–330	299–330	NUM
easat-3889	257	2	,	,	PUNCT
easat-3889	257	3	1998	1998	NUM
easat-3889	257	4	.	.	PUNCT
easat-3889	258	1	https://doi.org/10.1006/cpac.1997.0159	https://doi.org/10.1006/cpac.1997.0159	PROPN
easat-3889	258	2	[	[	X
easat-3889	258	3	23	23	NUM
easat-3889	258	4	]	]	X
easat-3889	258	5	t.h	t.h	PROPN
easat-3889	258	6	.	.	PROPN
easat-3889	258	7	lee	lee	PROPN
easat-3889	258	8	,	,	PUNCT
easat-3889	258	9	a.m.	a.m.	PROPN
easat-3889	258	10	ali	ali	PROPN
easat-3889	258	11	and	and	CCONJ
easat-3889	258	12	d.	d.	PROPN
easat-3889	258	13	bien	bien	PROPN
easat-3889	258	14	,	,	PUNCT
easat-3889	258	15	“	"	PUNCT
easat-3889	258	16	towards	towards	ADP
easat-3889	258	17	an	an	DET
easat-3889	258	18	understanding	understanding	NOUN
easat-3889	258	19	of	of	ADP
easat-3889	258	20	the	the	DET
easat-3889	258	21	audit	audit	NOUN
easat-3889	258	22	expectation	expectation	NOUN
easat-3889	258	23	gap	gap	NOUN
easat-3889	258	24	”	"	PUNCT
easat-3889	258	25	,	,	PUNCT
easat-3889	258	26	the	the	DET
easat-3889	258	27	icfai	icfai	NUM
easat-3889	258	28	university	university	NOUN
easat-3889	258	29	journal	journal	NOUN
easat-3889	258	30	of	of	ADP
easat-3889	258	31	audit	audit	NOUN
easat-3889	258	32	practice	practice	NOUN
easat-3889	258	33	,	,	PUNCT
easat-3889	258	34	vol	vol	NOUN
easat-3889	258	35	.	.	PROPN
easat-3889	258	36	6	6	NUM
easat-3889	258	37	,	,	PUNCT
easat-3889	258	38	no	no	INTJ
easat-3889	258	39	.	.	NOUN
easat-3889	258	40	1	1	NUM
easat-3889	258	41	,	,	PUNCT
easat-3889	258	42	pp.7–35	pp.7–35	NUM
easat-3889	258	43	,	,	PUNCT
easat-3889	258	44	2009	2009	NUM
easat-3889	258	45	.	.	PUNCT
easat-3889	259	1	[	[	X
easat-3889	259	2	24	24	NUM
easat-3889	259	3	]	]	X
easat-3889	259	4	g.	g.	PROPN
easat-3889	259	5	cosserat	cosserat	PROPN
easat-3889	259	6	,	,	PUNCT
easat-3889	259	7	modern	modern	ADJ
easat-3889	259	8	auditing	auditing	NOUN
easat-3889	259	9	,	,	PUNCT
easat-3889	259	10	john	john	PROPN
easat-3889	259	11	wiley	wiley	PROPN
easat-3889	259	12	&	&	CCONJ
easat-3889	259	13	sons	sons	PROPN
easat-3889	259	14	inc	inc	PROPN
easat-3889	259	15	,	,	PUNCT
easat-3889	259	16	new	new	PROPN
easat-3889	259	17	york	york	PROPN
easat-3889	259	18	,	,	PUNCT
easat-3889	259	19	2004	2004	NUM
easat-3889	259	20	.	.	PUNCT
easat-3889	260	1	[	[	X
easat-3889	260	2	25	25	NUM
easat-3889	260	3	]	]	PUNCT
easat-3889	260	4	b.	b.	PROPN
easat-3889	260	5	porter	porter	PROPN
easat-3889	260	6	and	and	CCONJ
easat-3889	260	7	c.	c.	PROPN
easat-3889	260	8	gowthorpe	gowthorpe	PROPN
easat-3889	260	9	,	,	PUNCT
easat-3889	260	10	“	"	PUNCT
easat-3889	260	11	audit	audit	NOUN
easat-3889	260	12	expectation	expectation	NOUN
easat-3889	260	13	-	-	PUNCT
easat-3889	260	14	performance	performance	NOUN
easat-3889	260	15	-	-	PUNCT
easat-3889	260	16	gap	gap	NOUN
easat-3889	260	17	in	in	ADP
easat-3889	260	18	the	the	DET
easat-3889	260	19	united	united	ADJ
easat-3889	260	20	kingdom	kingdom	NOUN
easat-3889	260	21	in	in	ADP
easat-3889	260	22	1999	1999	NUM
easat-3889	260	23	and	and	CCONJ
easat-3889	260	24	comparison	comparison	NOUN
easat-3889	260	25	with	with	ADP
easat-3889	260	26	the	the	DET
easat-3889	260	27	gap	gap	NOUN
easat-3889	260	28	in	in	ADP
easat-3889	260	29	new	new	PROPN
easat-3889	260	30	zealand	zealand	PROPN
easat-3889	260	31	in	in	ADP
easat-3889	260	32	1989	1989	NUM
easat-3889	260	33	and	and	CCONJ
easat-3889	260	34	in	in	ADP
easat-3889	260	35	1999	1999	NUM
easat-3889	260	36	”	"	PUNCT
easat-3889	260	37	,	,	PUNCT
easat-3889	260	38	the	the	DET
easat-3889	260	39	institute	institute	NOUN
easat-3889	260	40	of	of	ADP
easat-3889	260	41	chartered	charter	VERB
easat-3889	260	42	accountants	accountant	NOUN
easat-3889	260	43	of	of	ADP
easat-3889	260	44	scotland	scotland	PROPN
easat-3889	260	45	,	,	PUNCT
easat-3889	260	46	2004	2004	NUM
easat-3889	260	47	.	.	PUNCT
easat-3889	261	1	[	[	X
easat-3889	261	2	26	26	NUM
easat-3889	261	3	]	]	PUNCT
easat-3889	261	4	t.	t.	PROPN
easat-3889	261	5	limperg	limperg	PROPN
easat-3889	261	6	,	,	PUNCT
easat-3889	261	7	“	"	PUNCT
easat-3889	261	8	the	the	DET
easat-3889	261	9	accountant	accountant	NOUN
easat-3889	261	10	’s	’s	PART
easat-3889	261	11	certificate	certificate	NOUN
easat-3889	261	12	in	in	ADP
easat-3889	261	13	connection	connection	NOUN
easat-3889	261	14	with	with	ADP
easat-3889	261	15	the	the	DET
easat-3889	261	16	accountant	accountant	NOUN
easat-3889	261	17	’s	’s	PART
easat-3889	261	18	responsibilities	responsibility	NOUN
easat-3889	261	19	”	"	PUNCT
easat-3889	261	20	,	,	PUNCT
easat-3889	261	21	proceeding	proceeding	NOUN
easat-3889	261	22	,	,	PUNCT
easat-3889	261	23	het	het	PROPN
easat-3889	261	24	international	international	PROPN
easat-3889	261	25	accountants	accountant	NOUN
easat-3889	261	26	congress	congress	PROPN
easat-3889	261	27	(	(	PUNCT
easat-3889	261	28	musses	muss	NOUN
easat-3889	261	29	j.	j.	PROPN
easat-3889	261	30	,	,	PUNCT
easat-3889	261	31	purmerend	purmerend	NOUN
easat-3889	261	32	,	,	PUNCT
easat-3889	261	33	1926	1926	NUM
easat-3889	261	34	;	;	PUNCT
easat-3889	261	35	republished	republish	VERB
easat-3889	261	36	by	by	ADP
easat-3889	261	37	arno	arno	PROPN
easat-3889	261	38	press	press	PROPN
easat-3889	261	39	,	,	PUNCT
easat-3889	261	40	newyork	newyork	PROPN
easat-3889	261	41	1980	1980	NUM
easat-3889	261	42	)	)	PUNCT
easat-3889	261	43	,	,	PUNCT
easat-3889	262	1	pp	pp	PROPN
easat-3889	262	2	.	.	PUNCT
easat-3889	263	1	85104	85104	NUM
easat-3889	263	2	,	,	PUNCT
easat-3889	263	3	1926	1926	NUM
easat-3889	264	1	[	[	X
easat-3889	264	2	27	27	NUM
easat-3889	264	3	]	]	PUNCT
easat-3889	264	4	t.	t.	PROPN
easat-3889	264	5	limperg	limperg	PROPN
easat-3889	264	6	,	,	PUNCT
easat-3889	264	7	the	the	DET
easat-3889	264	8	social	social	ADJ
easat-3889	264	9	responsibility	responsibility	NOUN
easat-3889	264	10	of	of	ADP
easat-3889	264	11	the	the	DET
easat-3889	264	12	auditor	auditor	NOUN
easat-3889	264	13	,	,	PUNCT
easat-3889	264	14	the	the	DET
easat-3889	264	15	new	new	PROPN
easat-3889	264	16	zealand	zealand	PROPN
easat-3889	264	17	:	:	PUNCT
easat-3889	264	18	limperg	limperg	PROPN
easat-3889	264	19	institute	institute	PROPN
easat-3889	264	20	,	,	PUNCT
easat-3889	264	21	1932	1932	NUM
easat-3889	264	22	.	.	PUNCT
easat-3889	265	1	retrieved	retrieve	VERB
easat-3889	265	2	from	from	ADP
easat-3889	265	3	http://www.ikiu.ac.ir/public-files/profiles/items/090ad_1424503223.pdf	http://www.ikiu.ac.ir/public-files/profiles/items/090ad_1424503223.pdf	NOUN
easat-3889	265	4	[	[	X
easat-3889	265	5	28	28	NUM
easat-3889	265	6	]	]	X
easat-3889	265	7	c.w.l	c.w.l	PROPN
easat-3889	265	8	.	.	PROPN
easat-3889	265	9	hill	hill	PROPN
easat-3889	265	10	and	and	CCONJ
easat-3889	265	11	t.m	t.m	PROPN
easat-3889	265	12	.	.	PROPN
easat-3889	265	13	jones	jones	PROPN
easat-3889	265	14	,	,	PUNCT
easat-3889	265	15	“	"	PUNCT
easat-3889	265	16	stakeholder	stakeholder	NOUN
easat-3889	265	17	-	-	PUNCT
easat-3889	265	18	agency	agency	NOUN
easat-3889	265	19	theory	theory	NOUN
easat-3889	265	20	”	"	PUNCT
easat-3889	265	21	,	,	PUNCT
easat-3889	265	22	journal	journal	NOUN
easat-3889	265	23	of	of	ADP
easat-3889	265	24	management	management	NOUN
easat-3889	265	25	studies	study	NOUN
easat-3889	265	26	,	,	PUNCT
easat-3889	265	27	vol	vol	NOUN
easat-3889	265	28	.	.	PROPN
easat-3889	265	29	29	29	NUM
easat-3889	265	30	,	,	PUNCT
easat-3889	265	31	no	no	INTJ
easat-3889	265	32	.	.	NOUN
easat-3889	265	33	2	2	NUM
easat-3889	265	34	,	,	PUNCT
easat-3889	265	35	pp	pp	ADJ
easat-3889	265	36	.	.	PUNCT
easat-3889	266	1	131–154	131–154	NUM
easat-3889	266	2	,	,	PUNCT
easat-3889	266	3	1992	1992	NUM
easat-3889	266	4	.	.	PUNCT
easat-3889	267	1	https://doi.org/10.1111/j.1467-6486.1992.tb00657.x	https://doi.org/10.1111/j.1467-6486.1992.tb00657.x	NOUN
easat-3889	268	1	[	[	X
easat-3889	268	2	29	29	NUM
easat-3889	268	3	]	]	X
easat-3889	268	4	m.e	m.e	PROPN
easat-3889	268	5	.	.	PROPN
easat-3889	268	6	wright	wright	PROPN
easat-3889	268	7	,	,	PUNCT
easat-3889	268	8	the	the	DET
easat-3889	268	9	comedian	comedian	NOUN
easat-3889	268	10	as	as	ADP
easat-3889	268	11	critic	critic	NOUN
easat-3889	268	12	:	:	PUNCT
easat-3889	268	13	greek	greek	ADJ
easat-3889	268	14	old	old	ADJ
easat-3889	268	15	comedy	comedy	NOUN
easat-3889	268	16	and	and	CCONJ
easat-3889	268	17	poetics	poetic	NOUN
easat-3889	268	18	,	,	PUNCT
easat-3889	268	19	bloomsbury	bloomsbury	NOUN
easat-3889	268	20	academic	academic	NOUN
easat-3889	268	21	,	,	PUNCT
easat-3889	268	22	london	london	PROPN
easat-3889	268	23	,	,	PUNCT
easat-3889	268	24	2012	2012	NUM
easat-3889	268	25	.	.	PUNCT
easat-3889	269	1	[	[	X
easat-3889	269	2	30	30	NUM
easat-3889	269	3	]	]	X
easat-3889	269	4	a.a	a.a	PROPN
easat-3889	269	5	.	.	PROPN
easat-3889	269	6	alchian	alchian	PROPN
easat-3889	269	7	and	and	CCONJ
easat-3889	269	8	h.	h.	PROPN
easat-3889	269	9	demsetz	demsetz	PROPN
easat-3889	269	10	,	,	PUNCT
easat-3889	269	11	“	"	PUNCT
easat-3889	269	12	production	production	NOUN
easat-3889	269	13	,	,	PUNCT
easat-3889	269	14	information	information	NOUN
easat-3889	269	15	costs	cost	NOUN
easat-3889	269	16	,	,	PUNCT
easat-3889	269	17	and	and	CCONJ
easat-3889	269	18	economic	economic	ADJ
easat-3889	269	19	organization	organization	NOUN
easat-3889	269	20	”	"	PUNCT
easat-3889	269	21	,	,	PUNCT
easat-3889	269	22	the	the	DET
easat-3889	269	23	american	american	PROPN
easat-3889	269	24	economic	economic	PROPN
easat-3889	269	25	review	review	PROPN
easat-3889	269	26	,	,	PUNCT
easat-3889	269	27	vol	vol	NOUN
easat-3889	269	28	.	.	PROPN
easat-3889	269	29	62	62	NUM
easat-3889	269	30	,	,	PUNCT
easat-3889	269	31	no	no	INTJ
easat-3889	269	32	.	.	NOUN
easat-3889	269	33	5	5	NUM
easat-3889	269	34	,	,	PUNCT
easat-3889	269	35	pp	pp	ADJ
easat-3889	269	36	.	.	PUNCT
easat-3889	270	1	777	777	NUM
easat-3889	270	2	-	-	SYM
easat-3889	270	3	795	795	NUM
easat-3889	270	4	,	,	PUNCT
easat-3889	270	5	1972	1972	NUM
easat-3889	270	6	.	.	PUNCT
easat-3889	271	1	https://www.jstor.org/stable/1815199	https://www.jstor.org/stable/1815199	PROPN
easat-3889	272	1	[	[	X
easat-3889	272	2	31	31	NUM
easat-3889	272	3	]	]	PUNCT
easat-3889	272	4	m.	m.	NOUN
easat-3889	272	5	jensen	jensen	PROPN
easat-3889	272	6	and	and	CCONJ
easat-3889	272	7	w.	w.	PROPN
easat-3889	272	8	meckling	meckling	PROPN
easat-3889	272	9	,	,	PUNCT
easat-3889	272	10	“	"	PUNCT
easat-3889	272	11	theory	theory	NOUN
easat-3889	272	12	of	of	ADP
easat-3889	272	13	a	a	DET
easat-3889	272	14	firm	firm	NOUN
easat-3889	272	15	:	:	PUNCT
easat-3889	272	16	managerial	managerial	ADJ
easat-3889	272	17	behaviour	behaviour	NOUN
easat-3889	272	18	,	,	PUNCT
easat-3889	272	19	agency	agency	NOUN
easat-3889	272	20	costs	cost	NOUN
easat-3889	272	21	and	and	CCONJ
easat-3889	272	22	ownership	ownership	NOUN
easat-3889	272	23	structure	structure	NOUN
easat-3889	272	24	”	"	PUNCT
easat-3889	272	25	,	,	PUNCT
easat-3889	272	26	journal	journal	NOUN
easat-3889	272	27	of	of	ADP
easat-3889	272	28	financial	financial	ADJ
easat-3889	272	29	economics	economic	NOUN
easat-3889	272	30	,	,	PUNCT
easat-3889	272	31	vol	vol	NOUN
easat-3889	272	32	.	.	PROPN
easat-3889	273	1	3	3	NUM
easat-3889	273	2	,	,	PUNCT
easat-3889	273	3	no	no	INTJ
easat-3889	273	4	.	.	NOUN
easat-3889	273	5	4	4	NUM
easat-3889	273	6	,	,	PUNCT
easat-3889	273	7	pp	pp	ADJ
easat-3889	273	8	.	.	PUNCT
easat-3889	274	1	305–360	305–360	NUM
easat-3889	274	2	,	,	PUNCT
easat-3889	274	3	1976	1976	NUM
easat-3889	274	4	.	.	PUNCT
easat-3889	275	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-3889	275	2	http://dx.doi.org/10.5430/afr.v7n3p54	http://dx.doi.org/10.5430/afr.v7n3p54	PROPN
easat-3889	275	3	https://doi.org/10.3390/ijfs8010004	https://doi.org/10.3390/ijfs8010004	NOUN
easat-3889	275	4	https://doi.org/10.1006/cpac.1997.0159	https://doi.org/10.1006/cpac.1997.0159	ADP
easat-3889	275	5	https://doi.org/10.1111/j.1467-6486.1992.tb00657.x	https://doi.org/10.1111/j.1467-6486.1992.tb00657.x	PROPN
easat-3889	275	6	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN