id	sid	tid	token	lemma	pos
easat-4460	1	1	edelweiss	edelweiss	PROPN
easat-4460	1	2	applied	apply	VERB
easat-4460	1	3	science	science	NOUN
easat-4460	1	4	and	and	CCONJ
easat-4460	1	5	technology	technology	NOUN
easat-4460	1	6	issn	issn	PROPN
easat-4460	1	7	:	:	PUNCT
easat-4460	1	8	2576	2576	NUM
easat-4460	1	9	-	-	SYM
easat-4460	1	10	8484	8484	NUM
easat-4460	1	11	vol	vol	NOUN
easat-4460	1	12	.	.	PROPN
easat-4460	2	1	9	9	NUM
easat-4460	2	2	,	,	PUNCT
easat-4460	2	3	no	no	INTJ
easat-4460	2	4	.	.	NOUN
easat-4460	2	5	2	2	NUM
easat-4460	2	6	,	,	PUNCT
easat-4460	2	7	231	231	NUM
easat-4460	2	8	-	-	SYM
easat-4460	2	9	243	243	NUM
easat-4460	2	10	2025	2025	NUM
easat-4460	2	11	publisher	publisher	NOUN
easat-4460	2	12	:	:	PUNCT
easat-4460	2	13	learning	learn	VERB
easat-4460	2	14	gate	gate	NOUN
easat-4460	2	15	doi	doi	PROPN
easat-4460	2	16	:	:	PUNCT
easat-4460	2	17	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	2	18	©	©	PROPN
easat-4460	2	19	2025	2025	NUM
easat-4460	2	20	by	by	ADP
easat-4460	2	21	the	the	DET
easat-4460	2	22	authors	author	NOUN
easat-4460	2	23	;	;	PUNCT
easat-4460	2	24	licensee	licensee	PROPN
easat-4460	2	25	learning	learning	NOUN
easat-4460	2	26	gate	gate	NOUN
easat-4460	2	27	©	©	PROPN
easat-4460	2	28	2025	2025	NUM
easat-4460	2	29	by	by	ADP
easat-4460	2	30	the	the	DET
easat-4460	2	31	authors	author	NOUN
easat-4460	2	32	;	;	PUNCT
easat-4460	2	33	licensee	licensee	PROPN
easat-4460	2	34	learning	learning	NOUN
easat-4460	2	35	gate	gate	NOUN
easat-4460	2	36	history	history	NOUN
easat-4460	2	37	:	:	PUNCT
easat-4460	2	38	received	receive	VERB
easat-4460	2	39	:	:	PUNCT
easat-4460	2	40	7	7	NUM
easat-4460	2	41	november	november	PROPN
easat-4460	2	42	2024	2024	NUM
easat-4460	2	43	;	;	PUNCT
easat-4460	2	44	revised	revise	VERB
easat-4460	2	45	:	:	PUNCT
easat-4460	2	46	10	10	NUM
easat-4460	2	47	january	january	PROPN
easat-4460	2	48	2025	2025	NUM
easat-4460	2	49	;	;	PUNCT
easat-4460	2	50	accepted	accept	VERB
easat-4460	2	51	:	:	PUNCT
easat-4460	2	52	16	16	NUM
easat-4460	2	53	january	january	PROPN
easat-4460	2	54	2025	2025	NUM
easat-4460	2	55	;	;	PUNCT
easat-4460	2	56	published	publish	VERB
easat-4460	2	57	:	:	PUNCT
easat-4460	3	1	27	27	NUM
easat-4460	3	2	january	january	NOUN
easat-4460	3	3	2025	2025	NUM
easat-4460	3	4	*	*	PUNCT
easat-4460	3	5	correspondence	correspondence	NOUN
easat-4460	3	6	:	:	PUNCT
easat-4460	4	1	walirazali@yahoo.com	walirazali@yahoo.com	X
easat-4460	4	2	audit	audit	NOUN
easat-4460	4	3	committee	committee	NOUN
easat-4460	4	4	characteristics	characteristic	NOUN
easat-4460	4	5	and	and	CCONJ
easat-4460	4	6	environmental	environmental	ADJ
easat-4460	4	7	disclosure	disclosure	NOUN
easat-4460	4	8	practices	practice	NOUN
easat-4460	4	9	:	:	PUNCT
easat-4460	4	10	insights	insight	NOUN
easat-4460	4	11	from	from	ADP
easat-4460	4	12	malaysian	malaysian	ADJ
easat-4460	4	13	listed	list	VERB
easat-4460	4	14	firms	firm	NOUN
easat-4460	4	15	mohd	mohd	PROPN
easat-4460	4	16	waliuddin	waliuddin	VERB
easat-4460	4	17	mohd	mohd	PROPN
easat-4460	4	18	razali1,2	razali1,2	PROPN
easat-4460	4	19	*	*	PROPN
easat-4460	4	20	,	,	PUNCT
easat-4460	4	21	nurra	nurra	PROPN
easat-4460	4	22	farisha	farisha	PROPN
easat-4460	4	23	fauzan1	fauzan1	PROPN
easat-4460	4	24	,	,	PUNCT
easat-4460	4	25	corina	corina	PROPN
easat-4460	4	26	joseph3	joseph3	PROPN
easat-4460	4	27	,	,	PUNCT
easat-4460	4	28	damien	damien	PROPN
easat-4460	4	29	lee	lee	PROPN
easat-4460	4	30	iung	iung	PROPN
easat-4460	4	31	yau1	yau1	PROPN
easat-4460	4	32	nurul	nurul	PROPN
easat-4460	4	33	asyikin	asyikin	PROPN
easat-4460	4	34	hassan4	hassan4	PROPN
easat-4460	4	35	1faculty	1faculty	NUM
easat-4460	4	36	economics	economic	NOUN
easat-4460	4	37	and	and	CCONJ
easat-4460	4	38	business	business	NOUN
easat-4460	4	39	,	,	PUNCT
easat-4460	4	40	universiti	universiti	PROPN
easat-4460	4	41	malaysia	malaysia	PROPN
easat-4460	4	42	sarawak	sarawak	PROPN
easat-4460	4	43	(	(	PUNCT
easat-4460	4	44	unimas	unimas	PROPN
easat-4460	4	45	)	)	PUNCT
easat-4460	4	46	,	,	PUNCT
easat-4460	4	47	malaysia	malaysia	PROPN
easat-4460	4	48	;	;	PUNCT
easat-4460	4	49	walirazali@yahoo.com	walirazali@yahoo.com	X
easat-4460	4	50	(	(	PUNCT
easat-4460	4	51	m.w.m.r	m.w.m.r	PROPN
easat-4460	4	52	.	.	PROPN
easat-4460	4	53	)	)	PUNCT
easat-4460	4	54	.	.	PUNCT
easat-4460	5	1	2faculty	2faculty	NUM
easat-4460	5	2	of	of	ADP
easat-4460	5	3	economics	economic	NOUN
easat-4460	5	4	and	and	CCONJ
easat-4460	5	5	management	management	NOUN
easat-4460	5	6	,	,	PUNCT
easat-4460	5	7	universiti	universiti	PROPN
easat-4460	5	8	kebangsaan	kebangsaan	PROPN
easat-4460	5	9	malaysia	malaysia	PROPN
easat-4460	5	10	(	(	PUNCT
easat-4460	5	11	ukm	ukm	PROPN
easat-4460	5	12	)	)	PUNCT
easat-4460	5	13	,	,	PUNCT
easat-4460	5	14	malaysia	malaysia	PROPN
easat-4460	5	15	.	.	PROPN
easat-4460	6	1	3faculty	3faculty	NUM
easat-4460	6	2	of	of	ADP
easat-4460	6	3	accountancy	accountancy	NOUN
easat-4460	6	4	,	,	PUNCT
easat-4460	6	5	universiti	universiti	PROPN
easat-4460	6	6	teknologi	teknologi	PROPN
easat-4460	6	7	mara	mara	PROPN
easat-4460	6	8	,	,	PUNCT
easat-4460	6	9	cawangan	cawangan	ADJ
easat-4460	6	10	sarawak	sarawak	NOUN
easat-4460	6	11	,	,	PUNCT
easat-4460	6	12	samarahan	samarahan	INTJ
easat-4460	6	13	,	,	PUNCT
easat-4460	6	14	sarawak	sarawak	NOUN
easat-4460	6	15	,	,	PUNCT
easat-4460	6	16	malaysia	malaysia	PROPN
easat-4460	6	17	.	.	PUNCT
easat-4460	7	1	4jabatan	4jabatan	NUM
easat-4460	7	2	sejarah	sejarah	PROPN
easat-4460	7	3	,	,	PUNCT
easat-4460	7	4	fakulti	fakulti	PROPN
easat-4460	7	5	sains	sain	NOUN
easat-4460	7	6	kemanusian	kemanusian	PROPN
easat-4460	7	7	,	,	PUNCT
easat-4460	7	8	universiti	universiti	PROPN
easat-4460	7	9	pendidikan	pendidikan	PROPN
easat-4460	7	10	sultan	sultan	PROPN
easat-4460	7	11	idris	idris	PROPN
easat-4460	7	12	,	,	PUNCT
easat-4460	7	13	malaysia	malaysia	PROPN
easat-4460	7	14	.	.	PUNCT
easat-4460	8	1	abstract	abstract	ADJ
easat-4460	8	2	:	:	PUNCT
easat-4460	8	3	audit	audit	PROPN
easat-4460	8	4	committee	committee	NOUN
easat-4460	8	5	has	have	VERB
easat-4460	8	6	crucial	crucial	ADJ
easat-4460	8	7	roles	role	NOUN
easat-4460	8	8	in	in	ADP
easat-4460	8	9	enhancing	enhance	VERB
easat-4460	8	10	organizational	organizational	ADJ
easat-4460	8	11	practices	practice	NOUN
easat-4460	8	12	including	include	VERB
easat-4460	8	13	disclosure	disclosure	NOUN
easat-4460	8	14	.	.	PUNCT
easat-4460	9	1	this	this	DET
easat-4460	9	2	study	study	NOUN
easat-4460	9	3	's	's	PART
easat-4460	9	4	objective	objective	NOUN
easat-4460	9	5	is	be	AUX
easat-4460	9	6	to	to	PART
easat-4460	9	7	examine	examine	VERB
easat-4460	9	8	the	the	DET
easat-4460	9	9	relationship	relationship	NOUN
easat-4460	9	10	between	between	ADP
easat-4460	9	11	audit	audit	NOUN
easat-4460	9	12	committee	committee	NOUN
easat-4460	9	13	characteristics	characteristic	NOUN
easat-4460	9	14	and	and	CCONJ
easat-4460	9	15	environmental	environmental	ADJ
easat-4460	9	16	disclosure	disclosure	NOUN
easat-4460	9	17	,	,	PUNCT
easat-4460	9	18	using	use	VERB
easat-4460	9	19	agency	agency	NOUN
easat-4460	9	20	and	and	CCONJ
easat-4460	9	21	legitimacy	legitimacy	NOUN
easat-4460	9	22	theories	theory	NOUN
easat-4460	9	23	.	.	PUNCT
easat-4460	10	1	a	a	DET
easat-4460	10	2	sample	sample	NOUN
easat-4460	10	3	of	of	ADP
easat-4460	10	4	380	380	NUM
easat-4460	10	5	malaysian	malaysian	ADJ
easat-4460	10	6	firms	firm	NOUN
easat-4460	10	7	from	from	ADP
easat-4460	10	8	2020	2020	NUM
easat-4460	10	9	to	to	ADP
easat-4460	10	10	2021	2021	NUM
easat-4460	10	11	was	be	AUX
easat-4460	10	12	analysed	analyse	VERB
easat-4460	10	13	,	,	PUNCT
easat-4460	10	14	with	with	ADP
easat-4460	10	15	data	datum	NOUN
easat-4460	10	16	from	from	ADP
easat-4460	10	17	annual	annual	ADJ
easat-4460	10	18	reports	report	NOUN
easat-4460	10	19	and	and	CCONJ
easat-4460	10	20	market	market	NOUN
easat-4460	10	21	capitalization	capitalization	NOUN
easat-4460	10	22	from	from	ADP
easat-4460	10	23	the	the	DET
easat-4460	10	24	orbis	orbis	PROPN
easat-4460	10	25	database	database	NOUN
easat-4460	10	26	.	.	PUNCT
easat-4460	11	1	the	the	DET
easat-4460	11	2	panel	panel	NOUN
easat-4460	11	3	regression	regression	NOUN
easat-4460	11	4	was	be	AUX
easat-4460	11	5	used	use	VERB
easat-4460	11	6	to	to	PART
easat-4460	11	7	achieve	achieve	VERB
easat-4460	11	8	the	the	DET
easat-4460	11	9	objective	objective	NOUN
easat-4460	11	10	of	of	ADP
easat-4460	11	11	this	this	DET
easat-4460	11	12	study	study	NOUN
easat-4460	11	13	.	.	PUNCT
easat-4460	12	1	results	result	NOUN
easat-4460	12	2	show	show	VERB
easat-4460	12	3	that	that	SCONJ
easat-4460	12	4	audit	audit	NOUN
easat-4460	12	5	committee	committee	NOUN
easat-4460	12	6	expertise	expertise	NOUN
easat-4460	12	7	has	have	VERB
easat-4460	12	8	a	a	DET
easat-4460	12	9	significant	significant	ADJ
easat-4460	12	10	positive	positive	ADJ
easat-4460	12	11	relationship	relationship	NOUN
easat-4460	12	12	with	with	ADP
easat-4460	12	13	environmental	environmental	ADJ
easat-4460	12	14	disclosure	disclosure	NOUN
easat-4460	12	15	.	.	PUNCT
easat-4460	13	1	skilled	skilled	ADJ
easat-4460	13	2	members	member	NOUN
easat-4460	13	3	with	with	ADP
easat-4460	13	4	sustainability	sustainability	NOUN
easat-4460	13	5	knowledge	knowledge	NOUN
easat-4460	13	6	enhance	enhance	VERB
easat-4460	13	7	transparency	transparency	NOUN
easat-4460	13	8	,	,	PUNCT
easat-4460	13	9	build	build	VERB
easat-4460	13	10	stakeholder	stakeholder	NOUN
easat-4460	13	11	confidence	confidence	NOUN
easat-4460	13	12	,	,	PUNCT
easat-4460	13	13	strengthen	strengthen	VERB
easat-4460	13	14	corporate	corporate	ADJ
easat-4460	13	15	reputation	reputation	NOUN
easat-4460	13	16	,	,	PUNCT
easat-4460	13	17	and	and	CCONJ
easat-4460	13	18	align	align	NOUN
easat-4460	13	19	practices	practice	NOUN
easat-4460	13	20	with	with	ADP
easat-4460	13	21	global	global	ADJ
easat-4460	13	22	sustainability	sustainability	NOUN
easat-4460	13	23	goals	goal	NOUN
easat-4460	13	24	.	.	PUNCT
easat-4460	14	1	expanding	expand	VERB
easat-4460	14	2	research	research	NOUN
easat-4460	14	3	in	in	ADP
easat-4460	14	4	this	this	DET
easat-4460	14	5	area	area	NOUN
easat-4460	14	6	can	can	AUX
easat-4460	14	7	further	far	ADV
easat-4460	14	8	enhance	enhance	VERB
easat-4460	14	9	understanding	understanding	NOUN
easat-4460	14	10	of	of	ADP
easat-4460	14	11	how	how	SCONJ
easat-4460	14	12	audit	audit	NOUN
easat-4460	14	13	committees	committee	NOUN
easat-4460	14	14	contribute	contribute	VERB
easat-4460	14	15	to	to	ADP
easat-4460	14	16	environmental	environmental	ADJ
easat-4460	14	17	practices	practice	NOUN
easat-4460	14	18	and	and	CCONJ
easat-4460	14	19	long	long	ADJ
easat-4460	14	20	-	-	PUNCT
easat-4460	14	21	term	term	NOUN
easat-4460	14	22	value	value	NOUN
easat-4460	14	23	creation	creation	NOUN
easat-4460	14	24	.	.	PUNCT
easat-4460	15	1	keywords	keyword	NOUN
easat-4460	15	2	:	:	PUNCT
easat-4460	15	3	agency	agency	NOUN
easat-4460	15	4	theory	theory	NOUN
easat-4460	15	5	,	,	PUNCT
easat-4460	15	6	audit	audit	NOUN
easat-4460	15	7	committee	committee	NOUN
easat-4460	15	8	,	,	PUNCT
easat-4460	15	9	corporate	corporate	ADJ
easat-4460	15	10	governance	governance	NOUN
easat-4460	15	11	,	,	PUNCT
easat-4460	15	12	environmental	environmental	ADJ
easat-4460	15	13	disclosure	disclosure	NOUN
easat-4460	15	14	,	,	PUNCT
easat-4460	15	15	legitimacy	legitimacy	NOUN
easat-4460	15	16	theory	theory	NOUN
easat-4460	15	17	.	.	PUNCT
easat-4460	16	1	1	1	X
easat-4460	16	2	.	.	X
easat-4460	16	3	introduction	introduction	NOUN
easat-4460	16	4	environmental	environmental	ADJ
easat-4460	16	5	responsibility	responsibility	NOUN
easat-4460	16	6	reflects	reflect	VERB
easat-4460	16	7	the	the	DET
easat-4460	16	8	growing	grow	VERB
easat-4460	16	9	belief	belief	NOUN
easat-4460	16	10	that	that	SCONJ
easat-4460	16	11	businesses	business	NOUN
easat-4460	16	12	should	should	AUX
easat-4460	16	13	benefit	benefit	VERB
easat-4460	16	14	the	the	DET
easat-4460	16	15	community	community	NOUN
easat-4460	16	16	alongside	alongside	ADP
easat-4460	16	17	maximizing	maximize	VERB
easat-4460	16	18	stakeholder	stakeholder	NOUN
easat-4460	16	19	profits	profit	NOUN
easat-4460	16	20	,	,	PUNCT
easat-4460	16	21	driving	drive	VERB
easat-4460	16	22	firms	firm	NOUN
easat-4460	16	23	to	to	PART
easat-4460	16	24	prioritize	prioritize	VERB
easat-4460	16	25	environmental	environmental	ADJ
easat-4460	16	26	disclosure	disclosure	NOUN
easat-4460	16	27	[	[	X
easat-4460	16	28	1	1	NUM
easat-4460	16	29	]	]	PUNCT
easat-4460	16	30	.	.	PUNCT
easat-4460	17	1	this	this	DET
easat-4460	17	2	shift	shift	NOUN
easat-4460	17	3	is	be	AUX
easat-4460	17	4	influenced	influence	VERB
easat-4460	17	5	by	by	ADP
easat-4460	17	6	societal	societal	ADJ
easat-4460	17	7	and	and	CCONJ
easat-4460	17	8	stakeholder	stakeholder	NOUN
easat-4460	17	9	pressures	pressure	NOUN
easat-4460	17	10	to	to	PART
easat-4460	17	11	address	address	VERB
easat-4460	17	12	increasing	increase	VERB
easat-4460	17	13	environmental	environmental	ADJ
easat-4460	17	14	hazards	hazard	NOUN
easat-4460	17	15	caused	cause	VERB
easat-4460	17	16	largely	largely	ADV
easat-4460	17	17	by	by	ADP
easat-4460	17	18	corporate	corporate	ADJ
easat-4460	17	19	operations	operation	NOUN
easat-4460	17	20	and	and	CCONJ
easat-4460	17	21	waste	waste	NOUN
easat-4460	17	22	management	management	NOUN
easat-4460	18	1	[	[	X
easat-4460	18	2	2	2	NUM
easat-4460	18	3	]	]	PUNCT
easat-4460	18	4	.	.	PUNCT
easat-4460	19	1	environmental	environmental	ADJ
easat-4460	19	2	disclosure	disclosure	NOUN
easat-4460	19	3	holds	hold	VERB
easat-4460	19	4	firms	firm	NOUN
easat-4460	19	5	accountable	accountable	ADJ
easat-4460	19	6	for	for	ADP
easat-4460	19	7	their	their	PRON
easat-4460	19	8	environmental	environmental	ADJ
easat-4460	19	9	impact	impact	NOUN
easat-4460	19	10	while	while	SCONJ
easat-4460	19	11	enhancing	enhance	VERB
easat-4460	19	12	their	their	PRON
easat-4460	19	13	reputation	reputation	NOUN
easat-4460	19	14	among	among	ADP
easat-4460	19	15	stakeholders	stakeholder	NOUN
easat-4460	19	16	and	and	CCONJ
easat-4460	19	17	the	the	DET
easat-4460	19	18	public	public	NOUN
easat-4460	19	19	.	.	PUNCT
easat-4460	20	1	firms	firm	NOUN
easat-4460	20	2	with	with	ADP
easat-4460	20	3	strong	strong	ADJ
easat-4460	20	4	environmental	environmental	ADJ
easat-4460	20	5	disclosure	disclosure	NOUN
easat-4460	20	6	practices	practice	NOUN
easat-4460	20	7	are	be	AUX
easat-4460	20	8	seen	see	VERB
easat-4460	20	9	as	as	ADP
easat-4460	20	10	environmentally	environmentally	ADV
easat-4460	20	11	responsible	responsible	ADJ
easat-4460	20	12	,	,	PUNCT
easat-4460	20	13	which	which	PRON
easat-4460	20	14	positively	positively	ADV
easat-4460	20	15	influences	influence	VERB
easat-4460	20	16	investor	investor	NOUN
easat-4460	20	17	confidence	confidence	NOUN
easat-4460	20	18	and	and	CCONJ
easat-4460	20	19	share	share	NOUN
easat-4460	20	20	prices	price	NOUN
easat-4460	20	21	.	.	PUNCT
easat-4460	21	1	ultimately	ultimately	ADV
easat-4460	21	2	,	,	PUNCT
easat-4460	21	3	csr	csr	NOUN
easat-4460	21	4	and	and	CCONJ
easat-4460	21	5	environmental	environmental	ADJ
easat-4460	21	6	disclosure	disclosure	NOUN
easat-4460	21	7	benefit	benefit	VERB
easat-4460	21	8	both	both	CCONJ
easat-4460	21	9	society	society	NOUN
easat-4460	21	10	and	and	CCONJ
easat-4460	21	11	corporate	corporate	ADJ
easat-4460	21	12	performance	performance	NOUN
easat-4460	21	13	by	by	ADP
easat-4460	21	14	addressing	address	VERB
easat-4460	21	15	environmental	environmental	ADJ
easat-4460	21	16	concerns	concern	NOUN
easat-4460	21	17	and	and	CCONJ
easat-4460	21	18	improving	improve	VERB
easat-4460	21	19	business	business	NOUN
easat-4460	21	20	outcomes	outcome	NOUN
easat-4460	21	21	.	.	PUNCT
easat-4460	22	1	the	the	DET
easat-4460	22	2	rate	rate	NOUN
easat-4460	22	3	of	of	ADP
easat-4460	22	4	environmental	environmental	ADJ
easat-4460	22	5	disclosures	disclosure	NOUN
easat-4460	22	6	in	in	ADP
easat-4460	22	7	malaysia	malaysia	PROPN
easat-4460	22	8	,	,	PUNCT
easat-4460	22	9	as	as	ADP
easat-4460	22	10	a	a	DET
easat-4460	22	11	developing	develop	VERB
easat-4460	22	12	country	country	NOUN
easat-4460	22	13	,	,	PUNCT
easat-4460	22	14	is	be	AUX
easat-4460	22	15	significantly	significantly	ADV
easat-4460	22	16	lower	low	ADJ
easat-4460	22	17	compared	compare	VERB
easat-4460	22	18	to	to	ADP
easat-4460	22	19	developed	develop	VERB
easat-4460	22	20	nations	nation	NOUN
easat-4460	22	21	,	,	PUNCT
easat-4460	22	22	making	make	VERB
easat-4460	22	23	the	the	DET
easat-4460	22	24	push	push	NOUN
easat-4460	22	25	for	for	ADP
easat-4460	22	26	better	well	ADJ
easat-4460	22	27	disclosure	disclosure	NOUN
easat-4460	22	28	practices	practice	NOUN
easat-4460	22	29	a	a	DET
easat-4460	22	30	critical	critical	ADJ
easat-4460	22	31	issue	issue	NOUN
easat-4460	22	32	.	.	PUNCT
easat-4460	23	1	this	this	DET
easat-4460	23	2	study	study	NOUN
easat-4460	23	3	identifies	identify	VERB
easat-4460	23	4	two	two	NUM
easat-4460	23	5	key	key	ADJ
easat-4460	23	6	issues	issue	NOUN
easat-4460	23	7	contributing	contribute	VERB
easat-4460	23	8	to	to	ADP
easat-4460	23	9	this	this	DET
easat-4460	23	10	gap	gap	NOUN
easat-4460	23	11	.	.	PUNCT
easat-4460	24	1	the	the	DET
easat-4460	24	2	first	first	ADJ
easat-4460	24	3	is	be	AUX
easat-4460	24	4	the	the	DET
easat-4460	24	5	absence	absence	NOUN
easat-4460	24	6	of	of	ADP
easat-4460	24	7	statutory	statutory	ADJ
easat-4460	24	8	regulations	regulation	NOUN
easat-4460	24	9	requiring	require	VERB
easat-4460	24	10	malaysian	malaysian	ADJ
easat-4460	24	11	firms	firm	NOUN
easat-4460	24	12	to	to	PART
easat-4460	24	13	report	report	VERB
easat-4460	24	14	on	on	ADP
easat-4460	24	15	their	their	PRON
easat-4460	24	16	environmental	environmental	ADJ
easat-4460	24	17	sustainability	sustainability	NOUN
easat-4460	24	18	[	[	X
easat-4460	24	19	3	3	NUM
easat-4460	24	20	]	]	PUNCT
easat-4460	24	21	.	.	PUNCT
easat-4460	25	1	malaysian	malaysian	ADJ
easat-4460	25	2	firms	firm	NOUN
easat-4460	25	3	are	be	AUX
easat-4460	25	4	not	not	PART
easat-4460	25	5	subject	subject	ADJ
easat-4460	25	6	to	to	ADP
easat-4460	25	7	statutory	statutory	ADJ
easat-4460	25	8	regulations	regulation	NOUN
easat-4460	25	9	mandating	mandate	VERB
easat-4460	25	10	the	the	DET
easat-4460	25	11	disclosure	disclosure	NOUN
easat-4460	25	12	of	of	ADP
easat-4460	25	13	environmental	environmental	ADJ
easat-4460	25	14	sustainability	sustainability	NOUN
easat-4460	25	15	practices	practice	NOUN
easat-4460	25	16	.	.	PUNCT
easat-4460	26	1	while	while	SCONJ
easat-4460	26	2	some	some	DET
easat-4460	26	3	guidelines	guideline	NOUN
easat-4460	26	4	,	,	PUNCT
easat-4460	26	5	like	like	ADP
easat-4460	26	6	frs	frs	PROPN
easat-4460	26	7	101	101	NUM
easat-4460	26	8	and	and	CCONJ
easat-4460	26	9	the	the	DET
easat-4460	26	10	environmental	environmental	ADJ
easat-4460	26	11	quality	quality	PROPN
easat-4460	26	12	act	act	PROPN
easat-4460	26	13	1974	1974	NUM
easat-4460	26	14	,	,	PUNCT
easat-4460	26	15	provide	provide	VERB
easat-4460	26	16	encouragement	encouragement	NOUN
easat-4460	26	17	or	or	CCONJ
easat-4460	26	18	basic	basic	ADJ
easat-4460	26	19	principles	principle	NOUN
easat-4460	26	20	,	,	PUNCT
easat-4460	26	21	companies	company	NOUN
easat-4460	26	22	retain	retain	VERB
easat-4460	26	23	discretion	discretion	NOUN
easat-4460	26	24	over	over	ADP
easat-4460	26	25	the	the	DET
easat-4460	26	26	extent	extent	NOUN
easat-4460	26	27	and	and	CCONJ
easat-4460	26	28	content	content	NOUN
easat-4460	26	29	of	of	ADP
easat-4460	26	30	their	their	PRON
easat-4460	26	31	environmental	environmental	ADJ
easat-4460	26	32	reporting	reporting	NOUN
easat-4460	26	33	.	.	PUNCT
easat-4460	27	1	second	second	ADV
easat-4460	27	2	,	,	PUNCT
easat-4460	27	3	the	the	DET
easat-4460	27	4	lack	lack	NOUN
easat-4460	27	5	of	of	ADP
easat-4460	27	6	a	a	DET
easat-4460	27	7	standardized	standardized	ADJ
easat-4460	27	8	reporting	reporting	NOUN
easat-4460	27	9	framework	framework	NOUN
easat-4460	27	10	,	,	PUNCT
easat-4460	27	11	leads	lead	VERB
easat-4460	27	12	to	to	ADP
easat-4460	27	13	inconsistent	inconsistent	ADJ
easat-4460	27	14	environmental	environmental	ADJ
easat-4460	27	15	disclosure	disclosure	NOUN
easat-4460	27	16	practices	practice	NOUN
easat-4460	27	17	.	.	PUNCT
easat-4460	28	1	232	232	NUM
easat-4460	28	2	edelweiss	edelweiss	PROPN
easat-4460	28	3	applied	apply	VERB
easat-4460	28	4	science	science	NOUN
easat-4460	28	5	and	and	CCONJ
easat-4460	28	6	technology	technology	NOUN
easat-4460	28	7	issn	issn	PROPN
easat-4460	28	8	:	:	PUNCT
easat-4460	28	9	2576	2576	NUM
easat-4460	28	10	-	-	SYM
easat-4460	28	11	8484	8484	NUM
easat-4460	28	12	vol	vol	NOUN
easat-4460	28	13	.	.	PROPN
easat-4460	29	1	9	9	NUM
easat-4460	29	2	,	,	PUNCT
easat-4460	29	3	no	no	INTJ
easat-4460	29	4	.	.	NOUN
easat-4460	29	5	2	2	NUM
easat-4460	29	6	:	:	SYM
easat-4460	29	7	231	231	NUM
easat-4460	29	8	-	-	SYM
easat-4460	29	9	243	243	NUM
easat-4460	29	10	,	,	PUNCT
easat-4460	29	11	2025	2025	NUM
easat-4460	29	12	doi	doi	NOUN
easat-4460	29	13	:	:	PUNCT
easat-4460	29	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	29	15	©	©	PROPN
easat-4460	29	16	2025	2025	NUM
easat-4460	29	17	by	by	ADP
easat-4460	29	18	the	the	DET
easat-4460	29	19	authors	author	NOUN
easat-4460	29	20	;	;	PUNCT
easat-4460	29	21	licensee	licensee	PROPN
easat-4460	29	22	learning	learning	NOUN
easat-4460	29	23	gate	gate	VERB
easat-4460	29	24	one	one	NUM
easat-4460	29	25	of	of	ADP
easat-4460	29	26	the	the	DET
easat-4460	29	27	factors	factor	NOUN
easat-4460	29	28	that	that	PRON
easat-4460	29	29	influence	influence	VERB
easat-4460	29	30	environmental	environmental	ADJ
easat-4460	29	31	disclosure	disclosure	NOUN
easat-4460	29	32	is	be	AUX
easat-4460	29	33	the	the	DET
easat-4460	29	34	audit	audit	NOUN
easat-4460	29	35	committee	committee	NOUN
easat-4460	29	36	.	.	PUNCT
easat-4460	30	1	an	an	DET
easat-4460	30	2	audit	audit	NOUN
easat-4460	30	3	committee	committee	NOUN
easat-4460	30	4	is	be	AUX
easat-4460	30	5	essential	essential	ADJ
easat-4460	30	6	for	for	ADP
easat-4460	30	7	overseeing	oversee	VERB
easat-4460	30	8	the	the	DET
easat-4460	30	9	firm	firm	NOUN
easat-4460	30	10	’s	’s	PART
easat-4460	30	11	financial	financial	ADJ
easat-4460	30	12	reporting	reporting	NOUN
easat-4460	30	13	,	,	PUNCT
easat-4460	30	14	the	the	DET
easat-4460	30	15	auditing	auditing	NOUN
easat-4460	30	16	process	process	NOUN
easat-4460	30	17	,	,	PUNCT
easat-4460	30	18	the	the	DET
easat-4460	30	19	firm	firm	NOUN
easat-4460	30	20	's	's	PART
easat-4460	30	21	internal	internal	ADJ
easat-4460	30	22	decisions	decision	NOUN
easat-4460	30	23	,	,	PUNCT
easat-4460	30	24	and	and	CCONJ
easat-4460	30	25	the	the	DET
easat-4460	30	26	firm	firm	NOUN
easat-4460	30	27	’s	’s	PART
easat-4460	30	28	compliance	compliance	NOUN
easat-4460	30	29	with	with	ADP
easat-4460	30	30	laws	law	NOUN
easat-4460	30	31	and	and	CCONJ
easat-4460	30	32	regulations	regulation	NOUN
easat-4460	30	33	set	set	VERB
easat-4460	30	34	by	by	ADP
easat-4460	30	35	the	the	DET
easat-4460	30	36	government	government	NOUN
easat-4460	30	37	and	and	CCONJ
easat-4460	30	38	the	the	DET
easat-4460	30	39	firm	firm	NOUN
easat-4460	30	40	itself	itself	PRON
easat-4460	30	41	.	.	PUNCT
easat-4460	31	1	however	however	ADV
easat-4460	31	2	,	,	PUNCT
easat-4460	31	3	the	the	DET
easat-4460	31	4	role	role	NOUN
easat-4460	31	5	of	of	ADP
easat-4460	31	6	an	an	DET
easat-4460	31	7	audit	audit	NOUN
easat-4460	31	8	committee	committee	NOUN
easat-4460	31	9	does	do	AUX
easat-4460	31	10	not	not	PART
easat-4460	31	11	only	only	ADV
easat-4460	31	12	stop	stop	VERB
easat-4460	31	13	at	at	ADP
easat-4460	31	14	the	the	DET
easat-4460	31	15	overseeing	overseeing	NOUN
easat-4460	31	16	task	task	NOUN
easat-4460	31	17	.	.	PUNCT
easat-4460	32	1	it	it	PRON
easat-4460	32	2	also	also	ADV
easat-4460	32	3	serves	serve	VERB
easat-4460	32	4	as	as	ADP
easat-4460	32	5	a	a	DET
easat-4460	32	6	reviewer	reviewer	NOUN
easat-4460	32	7	of	of	ADP
easat-4460	32	8	the	the	DET
easat-4460	32	9	firm	firm	NOUN
easat-4460	32	10	’s	’s	PART
easat-4460	32	11	policies	policy	NOUN
easat-4460	32	12	which	which	PRON
easat-4460	32	13	also	also	ADV
easat-4460	32	14	include	include	VERB
easat-4460	32	15	the	the	DET
easat-4460	32	16	ethics	ethic	NOUN
easat-4460	32	17	practices	practice	NOUN
easat-4460	32	18	of	of	ADP
easat-4460	32	19	the	the	DET
easat-4460	32	20	firm	firm	NOUN
easat-4460	32	21	[	[	X
easat-4460	32	22	4	4	NUM
easat-4460	32	23	]	]	PUNCT
easat-4460	32	24	.	.	PUNCT
easat-4460	33	1	this	this	PRON
easat-4460	33	2	is	be	AUX
easat-4460	33	3	because	because	SCONJ
easat-4460	33	4	the	the	DET
easat-4460	33	5	audit	audit	NOUN
easat-4460	33	6	committee	committee	NOUN
easat-4460	33	7	holds	hold	VERB
easat-4460	33	8	the	the	DET
easat-4460	33	9	right	right	NOUN
easat-4460	33	10	to	to	PART
easat-4460	33	11	set	set	VERB
easat-4460	33	12	the	the	DET
easat-4460	33	13	tone	tone	NOUN
easat-4460	33	14	of	of	ADP
easat-4460	33	15	the	the	DET
easat-4460	33	16	organization	organization	NOUN
easat-4460	33	17	.	.	PUNCT
easat-4460	34	1	in	in	ADP
easat-4460	34	2	addition	addition	NOUN
easat-4460	34	3	,	,	PUNCT
easat-4460	34	4	it	it	PRON
easat-4460	34	5	is	be	AUX
easat-4460	34	6	also	also	ADV
easat-4460	34	7	responsible	responsible	ADJ
easat-4460	34	8	for	for	ADP
easat-4460	34	9	disclosure	disclosure	NOUN
easat-4460	34	10	controls	control	NOUN
easat-4460	34	11	to	to	PART
easat-4460	34	12	make	make	VERB
easat-4460	34	13	sure	sure	ADJ
easat-4460	34	14	that	that	SCONJ
easat-4460	34	15	the	the	DET
easat-4460	34	16	organization	organization	NOUN
easat-4460	34	17	's	's	PART
easat-4460	34	18	reporting	reporting	NOUN
easat-4460	34	19	maintains	maintain	VERB
easat-4460	34	20	its	its	PRON
easat-4460	34	21	quality	quality	NOUN
easat-4460	34	22	to	to	ADP
easat-4460	34	23	the	the	DET
easat-4460	34	24	maximum	maximum	NOUN
easat-4460	34	25	.	.	PUNCT
easat-4460	35	1	this	this	DET
easat-4460	35	2	study	study	NOUN
easat-4460	35	3	addresses	address	VERB
easat-4460	35	4	the	the	DET
easat-4460	35	5	gap	gap	NOUN
easat-4460	35	6	by	by	ADP
easat-4460	35	7	emphasizing	emphasize	VERB
easat-4460	35	8	the	the	DET
easat-4460	35	9	importance	importance	NOUN
easat-4460	35	10	of	of	ADP
easat-4460	35	11	audit	audit	NOUN
easat-4460	35	12	committee	committee	NOUN
easat-4460	35	13	expertise	expertise	NOUN
easat-4460	35	14	in	in	ADP
easat-4460	35	15	promoting	promote	VERB
easat-4460	35	16	consistent	consistent	ADJ
easat-4460	35	17	and	and	CCONJ
easat-4460	35	18	quality	quality	NOUN
easat-4460	35	19	environmental	environmental	ADJ
easat-4460	35	20	disclosure	disclosure	NOUN
easat-4460	35	21	,	,	PUNCT
easat-4460	35	22	thereby	thereby	ADV
easat-4460	35	23	compensating	compensate	VERB
easat-4460	35	24	for	for	ADP
easat-4460	35	25	the	the	DET
easat-4460	35	26	lack	lack	NOUN
easat-4460	35	27	of	of	ADP
easat-4460	35	28	regulations	regulation	NOUN
easat-4460	35	29	and	and	CCONJ
easat-4460	35	30	reporting	reporting	NOUN
easat-4460	35	31	standards	standard	NOUN
easat-4460	35	32	in	in	ADP
easat-4460	35	33	malaysia	malaysia	PROPN
easat-4460	35	34	.	.	PUNCT
easat-4460	36	1	the	the	DET
easat-4460	36	2	audit	audit	NOUN
easat-4460	36	3	committee	committee	NOUN
easat-4460	36	4	members	member	NOUN
easat-4460	36	5	are	be	AUX
easat-4460	36	6	chosen	choose	VERB
easat-4460	36	7	based	base	VERB
easat-4460	36	8	on	on	ADP
easat-4460	36	9	many	many	ADJ
easat-4460	36	10	factors	factor	NOUN
easat-4460	36	11	that	that	PRON
easat-4460	36	12	can	can	AUX
easat-4460	36	13	influence	influence	VERB
easat-4460	36	14	the	the	DET
easat-4460	36	15	effectiveness	effectiveness	NOUN
easat-4460	36	16	of	of	ADP
easat-4460	36	17	the	the	DET
easat-4460	36	18	committee	committee	NOUN
easat-4460	36	19	.	.	PUNCT
easat-4460	37	1	these	these	DET
easat-4460	37	2	factors	factor	NOUN
easat-4460	37	3	include	include	VERB
easat-4460	37	4	its	its	PRON
easat-4460	37	5	independence	independence	NOUN
easat-4460	37	6	,	,	PUNCT
easat-4460	37	7	its	its	PRON
easat-4460	37	8	expertise	expertise	NOUN
easat-4460	37	9	,	,	PUNCT
easat-4460	37	10	and	and	CCONJ
easat-4460	37	11	the	the	DET
easat-4460	37	12	size	size	NOUN
easat-4460	37	13	of	of	ADP
easat-4460	37	14	the	the	DET
easat-4460	37	15	committee	committee	NOUN
easat-4460	37	16	.	.	PUNCT
easat-4460	38	1	it	it	PRON
easat-4460	38	2	must	must	AUX
easat-4460	38	3	be	be	AUX
easat-4460	38	4	noted	note	VERB
easat-4460	38	5	that	that	SCONJ
easat-4460	38	6	each	each	DET
easat-4460	38	7	firm	firm	NOUN
easat-4460	38	8	has	have	VERB
easat-4460	38	9	its	its	PRON
easat-4460	38	10	audit	audit	NOUN
easat-4460	38	11	committee	committee	NOUN
easat-4460	38	12	characteristics	characteristic	NOUN
easat-4460	38	13	that	that	PRON
easat-4460	38	14	comply	comply	VERB
easat-4460	38	15	with	with	ADP
easat-4460	38	16	the	the	DET
easat-4460	38	17	firm	firm	NOUN
easat-4460	38	18	’s	’s	PART
easat-4460	38	19	own	own	ADJ
easat-4460	38	20	needs	need	NOUN
easat-4460	38	21	.	.	PUNCT
easat-4460	39	1	when	when	SCONJ
easat-4460	39	2	discussing	discuss	VERB
easat-4460	39	3	environmental	environmental	ADJ
easat-4460	39	4	disclosure	disclosure	NOUN
easat-4460	39	5	,	,	PUNCT
easat-4460	39	6	the	the	DET
easat-4460	39	7	audit	audit	NOUN
easat-4460	39	8	committee	committee	NOUN
easat-4460	39	9	plays	play	VERB
easat-4460	39	10	a	a	DET
easat-4460	39	11	significant	significant	ADJ
easat-4460	39	12	role	role	NOUN
easat-4460	39	13	in	in	ADP
easat-4460	39	14	the	the	DET
easat-4460	39	15	management	management	NOUN
easat-4460	39	16	and	and	CCONJ
easat-4460	39	17	decision	decision	NOUN
easat-4460	39	18	-	-	PUNCT
easat-4460	39	19	making	make	VERB
easat-4460	39	20	processes	process	NOUN
easat-4460	39	21	of	of	ADP
easat-4460	39	22	an	an	DET
easat-4460	39	23	organization	organization	NOUN
easat-4460	39	24	.	.	PUNCT
easat-4460	40	1	in	in	ADP
easat-4460	40	2	this	this	DET
easat-4460	40	3	context	context	NOUN
easat-4460	40	4	,	,	PUNCT
easat-4460	40	5	the	the	DET
easat-4460	40	6	audit	audit	NOUN
easat-4460	40	7	committee	committee	NOUN
easat-4460	40	8	works	work	VERB
easat-4460	40	9	to	to	PART
easat-4460	40	10	mitigate	mitigate	VERB
easat-4460	40	11	the	the	DET
easat-4460	40	12	opportunistic	opportunistic	ADJ
easat-4460	40	13	tendencies	tendency	NOUN
easat-4460	40	14	of	of	ADP
easat-4460	40	15	managers	manager	NOUN
easat-4460	40	16	,	,	PUNCT
easat-4460	40	17	thereby	thereby	ADV
easat-4460	40	18	enhancing	enhance	VERB
easat-4460	40	19	the	the	DET
easat-4460	40	20	firm	firm	NOUN
easat-4460	40	21	’s	’s	PART
easat-4460	40	22	environmental	environmental	ADJ
easat-4460	40	23	responsibility	responsibility	NOUN
easat-4460	40	24	efforts	effort	NOUN
easat-4460	40	25	.	.	PUNCT
easat-4460	41	1	this	this	PRON
easat-4460	41	2	is	be	AUX
easat-4460	41	3	crucial	crucial	ADJ
easat-4460	41	4	because	because	SCONJ
easat-4460	41	5	managers	manager	NOUN
easat-4460	41	6	are	be	AUX
easat-4460	41	7	often	often	ADV
easat-4460	41	8	perceived	perceive	VERB
easat-4460	41	9	as	as	ADP
easat-4460	41	10	being	be	AUX
easat-4460	41	11	primarily	primarily	ADV
easat-4460	41	12	focused	focus	VERB
easat-4460	41	13	on	on	ADP
easat-4460	41	14	maximizing	maximize	VERB
easat-4460	41	15	stakeholder	stakeholder	NOUN
easat-4460	41	16	profits	profit	NOUN
easat-4460	41	17	,	,	PUNCT
easat-4460	41	18	often	often	ADV
easat-4460	41	19	overlooking	overlook	VERB
easat-4460	41	20	factors	factor	NOUN
easat-4460	41	21	such	such	ADJ
easat-4460	41	22	as	as	ADP
easat-4460	41	23	the	the	DET
easat-4460	41	24	environmental	environmental	ADJ
easat-4460	41	25	damage	damage	NOUN
easat-4460	41	26	caused	cause	VERB
easat-4460	41	27	by	by	ADP
easat-4460	41	28	the	the	DET
easat-4460	41	29	firm	firm	NOUN
easat-4460	41	30	's	's	PART
easat-4460	41	31	operations	operation	NOUN
easat-4460	41	32	.	.	PUNCT
easat-4460	42	1	a	a	DET
easat-4460	42	2	reliable	reliable	ADJ
easat-4460	42	3	audit	audit	NOUN
easat-4460	42	4	committee	committee	NOUN
easat-4460	42	5	can	can	AUX
easat-4460	42	6	curb	curb	VERB
easat-4460	42	7	such	such	ADJ
easat-4460	42	8	opportunistic	opportunistic	ADJ
easat-4460	42	9	behavior	behavior	NOUN
easat-4460	42	10	by	by	ADP
easat-4460	42	11	ensuring	ensure	VERB
easat-4460	42	12	that	that	SCONJ
easat-4460	42	13	financial	financial	ADJ
easat-4460	42	14	reports	report	NOUN
easat-4460	42	15	are	be	AUX
easat-4460	42	16	accurate	accurate	ADJ
easat-4460	42	17	and	and	CCONJ
easat-4460	42	18	the	the	DET
easat-4460	42	19	auditing	auditing	NOUN
easat-4460	42	20	process	process	NOUN
easat-4460	42	21	is	be	AUX
easat-4460	42	22	conducted	conduct	VERB
easat-4460	42	23	with	with	ADP
easat-4460	42	24	integrity	integrity	NOUN
easat-4460	42	25	.	.	PUNCT
easat-4460	43	1	consequently	consequently	ADV
easat-4460	43	2	,	,	PUNCT
easat-4460	43	3	this	this	PRON
easat-4460	43	4	improves	improve	VERB
easat-4460	43	5	the	the	DET
easat-4460	43	6	firm	firm	NOUN
easat-4460	43	7	's	's	PART
easat-4460	43	8	reputation	reputation	NOUN
easat-4460	43	9	and	and	CCONJ
easat-4460	43	10	builds	build	VERB
easat-4460	43	11	trust	trust	NOUN
easat-4460	43	12	among	among	ADP
easat-4460	43	13	investors	investor	NOUN
easat-4460	43	14	and	and	CCONJ
easat-4460	43	15	stakeholders	stakeholder	NOUN
easat-4460	43	16	due	due	ADP
easat-4460	43	17	to	to	ADP
easat-4460	43	18	the	the	DET
easat-4460	43	19	quality	quality	NOUN
easat-4460	43	20	and	and	CCONJ
easat-4460	43	21	transparency	transparency	NOUN
easat-4460	43	22	of	of	ADP
easat-4460	43	23	its	its	PRON
easat-4460	43	24	financial	financial	ADJ
easat-4460	43	25	statements	statement	NOUN
easat-4460	43	26	.	.	PUNCT
easat-4460	44	1	furthermore	furthermore	ADV
easat-4460	44	2	,	,	PUNCT
easat-4460	44	3	the	the	DET
easat-4460	44	4	audit	audit	NOUN
easat-4460	44	5	committee	committee	NOUN
easat-4460	44	6	also	also	ADV
easat-4460	44	7	reviews	review	VERB
easat-4460	44	8	and	and	CCONJ
easat-4460	44	9	restructures	restructure	VERB
easat-4460	44	10	the	the	DET
easat-4460	44	11	firm	firm	NOUN
easat-4460	44	12	’s	’s	PART
easat-4460	44	13	goals	goal	NOUN
easat-4460	44	14	,	,	PUNCT
easat-4460	44	15	ensuring	ensure	VERB
easat-4460	44	16	they	they	PRON
easat-4460	44	17	include	include	VERB
easat-4460	44	18	contributions	contribution	NOUN
easat-4460	44	19	to	to	ADP
easat-4460	44	20	the	the	DET
easat-4460	44	21	community	community	NOUN
easat-4460	44	22	,	,	PUNCT
easat-4460	44	23	which	which	PRON
easat-4460	44	24	are	be	AUX
easat-4460	44	25	reflected	reflect	VERB
easat-4460	44	26	in	in	ADP
easat-4460	44	27	environmental	environmental	ADJ
easat-4460	44	28	and	and	CCONJ
easat-4460	44	29	other	other	ADJ
easat-4460	44	30	types	type	NOUN
easat-4460	44	31	of	of	ADP
easat-4460	44	32	disclosures	disclosure	NOUN
easat-4460	44	33	.	.	PUNCT
easat-4460	45	1	the	the	DET
easat-4460	45	2	novelty	novelty	NOUN
easat-4460	45	3	of	of	ADP
easat-4460	45	4	this	this	DET
easat-4460	45	5	study	study	NOUN
easat-4460	45	6	lies	lie	VERB
easat-4460	45	7	in	in	ADP
easat-4460	45	8	its	its	PRON
easat-4460	45	9	specific	specific	ADJ
easat-4460	45	10	focus	focus	NOUN
easat-4460	45	11	on	on	ADP
easat-4460	45	12	audit	audit	NOUN
easat-4460	45	13	committee	committee	NOUN
easat-4460	45	14	expertise	expertise	NOUN
easat-4460	45	15	as	as	ADP
easat-4460	45	16	a	a	DET
easat-4460	45	17	driver	driver	NOUN
easat-4460	45	18	of	of	ADP
easat-4460	45	19	environmental	environmental	ADJ
easat-4460	45	20	disclosure	disclosure	NOUN
easat-4460	45	21	,	,	PUNCT
easat-4460	45	22	particularly	particularly	ADV
easat-4460	45	23	in	in	ADP
easat-4460	45	24	the	the	DET
easat-4460	45	25	context	context	NOUN
easat-4460	45	26	of	of	ADP
easat-4460	45	27	a	a	DET
easat-4460	45	28	developing	develop	VERB
easat-4460	45	29	country	country	NOUN
easat-4460	45	30	like	like	ADP
easat-4460	45	31	malaysia	malaysia	PROPN
easat-4460	45	32	,	,	PUNCT
easat-4460	45	33	where	where	SCONJ
easat-4460	45	34	regulations	regulation	NOUN
easat-4460	45	35	and	and	CCONJ
easat-4460	45	36	frameworks	framework	NOUN
easat-4460	45	37	are	be	AUX
easat-4460	45	38	limited	limited	ADJ
easat-4460	45	39	.	.	PUNCT
easat-4460	46	1	this	this	DET
easat-4460	46	2	focus	focus	NOUN
easat-4460	46	3	highlights	highlight	NOUN
easat-4460	46	4	how	how	SCONJ
easat-4460	46	5	sustainability	sustainability	NOUN
easat-4460	46	6	-	-	PUNCT
easat-4460	46	7	related	relate	VERB
easat-4460	46	8	expertise	expertise	NOUN
easat-4460	46	9	in	in	ADP
easat-4460	46	10	audit	audit	NOUN
easat-4460	46	11	committees	committee	NOUN
easat-4460	46	12	can	can	AUX
easat-4460	46	13	enhance	enhance	VERB
easat-4460	46	14	transparency	transparency	NOUN
easat-4460	46	15	and	and	CCONJ
easat-4460	46	16	accountability	accountability	NOUN
easat-4460	46	17	,	,	PUNCT
easat-4460	46	18	filling	fill	VERB
easat-4460	46	19	a	a	DET
easat-4460	46	20	critical	critical	ADJ
easat-4460	46	21	gap	gap	NOUN
easat-4460	46	22	in	in	ADP
easat-4460	46	23	governance	governance	NOUN
easat-4460	46	24	practices	practice	NOUN
easat-4460	46	25	.	.	PUNCT
easat-4460	47	1	2	2	X
easat-4460	47	2	.	.	X
easat-4460	47	3	literature	literature	NOUN
easat-4460	47	4	review	review	VERB
easat-4460	47	5	2.1	2.1	NUM
easat-4460	47	6	.	.	PUNCT
easat-4460	48	1	agency	agency	NOUN
easat-4460	48	2	theory	theory	NOUN
easat-4460	48	3	agency	agency	NOUN
easat-4460	48	4	theory	theory	NOUN
easat-4460	48	5	is	be	AUX
easat-4460	48	6	one	one	NUM
easat-4460	48	7	of	of	ADP
easat-4460	48	8	the	the	DET
easat-4460	48	9	main	main	ADJ
easat-4460	48	10	theories	theory	NOUN
easat-4460	48	11	that	that	PRON
easat-4460	48	12	are	be	AUX
easat-4460	48	13	used	use	VERB
easat-4460	48	14	when	when	SCONJ
easat-4460	48	15	discussing	discuss	VERB
easat-4460	48	16	environmental	environmental	ADJ
easat-4460	48	17	disclosures	disclosure	NOUN
easat-4460	48	18	in	in	ADP
easat-4460	48	19	firms	firm	NOUN
easat-4460	48	20	.	.	PUNCT
easat-4460	49	1	this	this	PRON
easat-4460	49	2	is	be	AUX
easat-4460	49	3	because	because	SCONJ
easat-4460	49	4	the	the	DET
easat-4460	49	5	theory	theory	NOUN
easat-4460	49	6	is	be	AUX
easat-4460	49	7	said	say	VERB
easat-4460	49	8	to	to	PART
easat-4460	49	9	explain	explain	VERB
easat-4460	49	10	the	the	DET
easat-4460	49	11	pressure	pressure	NOUN
easat-4460	49	12	the	the	DET
easat-4460	49	13	audit	audit	NOUN
easat-4460	49	14	committee	committee	NOUN
easat-4460	49	15	puts	put	VERB
easat-4460	49	16	on	on	ADP
easat-4460	49	17	the	the	DET
easat-4460	49	18	firm	firm	ADJ
easat-4460	49	19	management	management	NOUN
easat-4460	49	20	executives	executive	NOUN
easat-4460	49	21	to	to	PART
easat-4460	49	22	employ	employ	VERB
easat-4460	49	23	environmental	environmental	ADJ
easat-4460	49	24	responsibility	responsibility	NOUN
easat-4460	49	25	.	.	PUNCT
easat-4460	50	1	in	in	ADP
easat-4460	50	2	other	other	ADJ
easat-4460	50	3	words	word	NOUN
easat-4460	50	4	,	,	PUNCT
easat-4460	50	5	this	this	DET
easat-4460	50	6	theory	theory	NOUN
easat-4460	50	7	hints	hint	VERB
easat-4460	50	8	that	that	SCONJ
easat-4460	50	9	the	the	DET
easat-4460	50	10	audit	audit	NOUN
easat-4460	50	11	committee	committee	NOUN
easat-4460	50	12	in	in	ADP
easat-4460	50	13	a	a	DET
easat-4460	50	14	firm	firm	ADJ
easat-4460	50	15	act	act	NOUN
easat-4460	50	16	as	as	ADP
easat-4460	50	17	a	a	DET
easat-4460	50	18	tool	tool	NOUN
easat-4460	50	19	to	to	PART
easat-4460	50	20	monitor	monitor	VERB
easat-4460	50	21	the	the	DET
easat-4460	50	22	disclosure	disclosure	NOUN
easat-4460	50	23	process	process	NOUN
easat-4460	50	24	in	in	ADP
easat-4460	50	25	the	the	DET
easat-4460	50	26	interest	interest	NOUN
easat-4460	50	27	of	of	ADP
easat-4460	50	28	the	the	DET
easat-4460	50	29	stakeholders	stakeholder	NOUN
easat-4460	50	30	[	[	X
easat-4460	50	31	5	5	NUM
easat-4460	50	32	]	]	PUNCT
easat-4460	50	33	.	.	PUNCT
easat-4460	50	34	not	not	PART
easat-4460	50	35	only	only	ADV
easat-4460	50	36	that	that	PRON
easat-4460	50	37	,	,	PUNCT
easat-4460	50	38	but	but	CCONJ
easat-4460	50	39	agency	agency	NOUN
easat-4460	50	40	theory	theory	NOUN
easat-4460	50	41	also	also	ADV
easat-4460	50	42	suggests	suggest	VERB
easat-4460	50	43	that	that	SCONJ
easat-4460	50	44	agency	agency	NOUN
easat-4460	50	45	costs	cost	NOUN
easat-4460	50	46	can	can	AUX
easat-4460	50	47	be	be	AUX
easat-4460	50	48	minimized	minimize	VERB
easat-4460	50	49	with	with	ADP
easat-4460	50	50	an	an	DET
easat-4460	50	51	audit	audit	NOUN
easat-4460	50	52	committee	committee	NOUN
easat-4460	50	53	as	as	ADP
easat-4460	50	54	an	an	DET
easat-4460	50	55	internal	internal	ADJ
easat-4460	50	56	monitor	monitor	NOUN
easat-4460	50	57	of	of	ADP
easat-4460	50	58	the	the	DET
easat-4460	50	59	disclosures	disclosure	NOUN
easat-4460	50	60	released	release	VERB
easat-4460	50	61	by	by	ADP
easat-4460	50	62	the	the	DET
easat-4460	50	63	firm	firm	NOUN
easat-4460	50	64	.	.	PUNCT
easat-4460	51	1	however	however	ADV
easat-4460	51	2	,	,	PUNCT
easat-4460	51	3	a	a	DET
easat-4460	51	4	study	study	NOUN
easat-4460	51	5	by	by	ADP
easat-4460	51	6	kim	kim	PROPN
easat-4460	51	7	and	and	CCONJ
easat-4460	51	8	kim	kim	PROPN
easat-4460	51	9	[	[	X
easat-4460	51	10	6	6	NUM
easat-4460	51	11	]	]	PUNCT
easat-4460	51	12	suggested	suggest	VERB
easat-4460	51	13	otherwise	otherwise	ADV
easat-4460	51	14	.	.	PUNCT
easat-4460	52	1	the	the	DET
easat-4460	52	2	conflicting	conflict	VERB
easat-4460	52	3	study	study	NOUN
easat-4460	52	4	suggested	suggest	VERB
easat-4460	52	5	that	that	SCONJ
easat-4460	52	6	agency	agency	NOUN
easat-4460	52	7	theory	theory	NOUN
easat-4460	52	8	reviewed	review	VERB
easat-4460	52	9	environmental	environmental	ADJ
easat-4460	52	10	responsibility	responsibility	NOUN
easat-4460	52	11	as	as	ADP
easat-4460	52	12	an	an	DET
easat-4460	52	13	expense	expense	NOUN
easat-4460	52	14	that	that	PRON
easat-4460	52	15	can	can	AUX
easat-4460	52	16	raise	raise	VERB
easat-4460	52	17	agency	agency	NOUN
easat-4460	52	18	costs	cost	NOUN
easat-4460	52	19	unnecessarily	unnecessarily	ADV
easat-4460	52	20	without	without	ADP
easat-4460	52	21	increasing	increase	VERB
easat-4460	52	22	the	the	DET
easat-4460	52	23	organization	organization	NOUN
easat-4460	52	24	’s	’s	PART
easat-4460	52	25	financial	financial	ADJ
easat-4460	52	26	performance	performance	NOUN
easat-4460	52	27	.	.	PUNCT
easat-4460	53	1	the	the	DET
easat-4460	53	2	study	study	NOUN
easat-4460	53	3	supported	support	VERB
easat-4460	53	4	the	the	DET
easat-4460	53	5	statement	statement	NOUN
easat-4460	53	6	by	by	ADP
easat-4460	53	7	stating	state	VERB
easat-4460	53	8	that	that	SCONJ
easat-4460	53	9	defensive	defensive	ADJ
easat-4460	53	10	environmental	environmental	ADJ
easat-4460	53	11	responsibility	responsibility	NOUN
easat-4460	53	12	exists	exist	VERB
easat-4460	53	13	in	in	ADP
easat-4460	53	14	firms	firm	NOUN
easat-4460	53	15	whereby	whereby	SCONJ
easat-4460	53	16	managers	manager	NOUN
easat-4460	53	17	who	who	PRON
easat-4460	53	18	have	have	VERB
easat-4460	53	19	misconduct	misconduct	NOUN
easat-4460	53	20	tend	tend	VERB
easat-4460	53	21	to	to	PART
easat-4460	53	22	abide	abide	VERB
easat-4460	53	23	by	by	ADP
easat-4460	53	24	these	these	DET
easat-4460	53	25	societal	societal	ADJ
easat-4460	53	26	expectations	expectation	NOUN
easat-4460	53	27	.	.	PUNCT
easat-4460	54	1	this	this	PRON
easat-4460	54	2	means	mean	VERB
easat-4460	54	3	that	that	SCONJ
easat-4460	54	4	a	a	DET
easat-4460	54	5	firm	firm	NOUN
easat-4460	54	6	can	can	AUX
easat-4460	54	7	either	either	CCONJ
easat-4460	54	8	disclose	disclose	VERB
easat-4460	54	9	environmental	environmental	ADJ
easat-4460	54	10	disclosures	disclosure	NOUN
easat-4460	54	11	for	for	ADP
easat-4460	54	12	the	the	DET
easat-4460	54	13	sake	sake	NOUN
easat-4460	54	14	of	of	ADP
easat-4460	54	15	the	the	DET
easat-4460	54	16	stakeholders	stakeholder	NOUN
easat-4460	54	17	or	or	CCONJ
easat-4460	54	18	the	the	DET
easat-4460	54	19	managers	manager	NOUN
easat-4460	54	20	themselves	themselves	PRON
easat-4460	54	21	to	to	PART
easat-4460	54	22	build	build	VERB
easat-4460	54	23	their	their	PRON
easat-4460	54	24	image	image	NOUN
easat-4460	54	25	in	in	ADP
easat-4460	54	26	the	the	DET
easat-4460	54	27	eyes	eye	NOUN
easat-4460	54	28	of	of	ADP
easat-4460	54	29	the	the	DET
easat-4460	54	30	public	public	NOUN
easat-4460	54	31	.	.	PUNCT
easat-4460	55	1	in	in	ADP
easat-4460	55	2	addition	addition	NOUN
easat-4460	55	3	,	,	PUNCT
easat-4460	55	4	a	a	DET
easat-4460	55	5	study	study	NOUN
easat-4460	55	6	in	in	ADP
easat-4460	55	7	the	the	DET
easat-4460	55	8	south	south	ADJ
easat-4460	55	9	african	african	ADJ
easat-4460	55	10	setting	setting	NOUN
easat-4460	55	11	found	find	VERB
easat-4460	55	12	that	that	SCONJ
easat-4460	55	13	managers	manager	NOUN
easat-4460	55	14	are	be	AUX
easat-4460	55	15	very	very	ADV
easat-4460	55	16	much	much	ADV
easat-4460	55	17	positive	positive	ADJ
easat-4460	55	18	and	and	CCONJ
easat-4460	55	19	encouraging	encouraging	ADJ
easat-4460	55	20	about	about	ADP
easat-4460	55	21	environmental	environmental	ADJ
easat-4460	55	22	disclosures	disclosure	NOUN
easat-4460	55	23	to	to	PART
easat-4460	55	24	be	be	AUX
easat-4460	55	25	included	include	VERB
easat-4460	55	26	in	in	ADP
easat-4460	55	27	annual	annual	ADJ
easat-4460	55	28	reports	report	NOUN
easat-4460	55	29	.	.	PUNCT
easat-4460	56	1	however	however	ADV
easat-4460	56	2	,	,	PUNCT
easat-4460	56	3	it	it	PRON
easat-4460	56	4	is	be	AUX
easat-4460	56	5	found	find	VERB
easat-4460	56	6	that	that	SCONJ
easat-4460	56	7	the	the	DET
easat-4460	56	8	level	level	NOUN
easat-4460	56	9	of	of	ADP
easat-4460	56	10	environmental	environmental	ADJ
easat-4460	56	11	disclosure	disclosure	NOUN
easat-4460	56	12	in	in	ADP
easat-4460	56	13	the	the	DET
easat-4460	56	14	area	area	NOUN
easat-4460	56	15	is	be	AUX
easat-4460	56	16	still	still	ADV
easat-4460	56	17	very	very	ADV
easat-4460	56	18	low	low	ADJ
easat-4460	57	1	[	[	X
easat-4460	57	2	7	7	NUM
easat-4460	57	3	]	]	PUNCT
easat-4460	57	4	.	.	PUNCT
easat-4460	58	1	2.2	2.2	NUM
easat-4460	58	2	.	.	PUNCT
easat-4460	59	1	legitimacy	legitimacy	NOUN
easat-4460	59	2	theory	theory	NOUN
easat-4460	59	3	legitimacy	legitimacy	NOUN
easat-4460	59	4	theory	theory	NOUN
easat-4460	59	5	is	be	AUX
easat-4460	59	6	also	also	ADV
easat-4460	59	7	one	one	NUM
easat-4460	59	8	of	of	ADP
easat-4460	59	9	the	the	DET
easat-4460	59	10	theories	theory	NOUN
easat-4460	59	11	that	that	PRON
easat-4460	59	12	are	be	AUX
easat-4460	59	13	usually	usually	ADV
easat-4460	59	14	used	use	VERB
easat-4460	59	15	on	on	ADP
easat-4460	59	16	this	this	DET
easat-4460	59	17	topic	topic	NOUN
easat-4460	59	18	.	.	PUNCT
easat-4460	60	1	legitimacy	legitimacy	NOUN
easat-4460	60	2	theory	theory	NOUN
easat-4460	60	3	is	be	AUX
easat-4460	60	4	233	233	NUM
easat-4460	60	5	edelweiss	edelweiss	PROPN
easat-4460	60	6	applied	apply	VERB
easat-4460	60	7	science	science	NOUN
easat-4460	60	8	and	and	CCONJ
easat-4460	60	9	technology	technology	NOUN
easat-4460	60	10	issn	issn	PROPN
easat-4460	60	11	:	:	PUNCT
easat-4460	60	12	2576	2576	NUM
easat-4460	60	13	-	-	SYM
easat-4460	60	14	8484	8484	NUM
easat-4460	60	15	vol	vol	NOUN
easat-4460	60	16	.	.	PROPN
easat-4460	61	1	9	9	NUM
easat-4460	61	2	,	,	PUNCT
easat-4460	61	3	no	no	INTJ
easat-4460	61	4	.	.	NOUN
easat-4460	61	5	2	2	NUM
easat-4460	61	6	:	:	SYM
easat-4460	61	7	231	231	NUM
easat-4460	61	8	-	-	SYM
easat-4460	61	9	243	243	NUM
easat-4460	61	10	,	,	PUNCT
easat-4460	61	11	2025	2025	NUM
easat-4460	61	12	doi	doi	NOUN
easat-4460	61	13	:	:	PUNCT
easat-4460	61	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	61	15	©	©	PROPN
easat-4460	61	16	2025	2025	NUM
easat-4460	61	17	by	by	ADP
easat-4460	61	18	the	the	DET
easat-4460	61	19	authors	author	NOUN
easat-4460	61	20	;	;	PUNCT
easat-4460	61	21	licensee	licensee	PROPN
easat-4460	61	22	learning	learn	VERB
easat-4460	61	23	gate	gate	NOUN
easat-4460	61	24	closely	closely	ADV
easat-4460	61	25	related	relate	VERB
easat-4460	61	26	to	to	ADP
easat-4460	61	27	the	the	DET
easat-4460	61	28	well	well	ADV
easat-4460	61	29	-	-	PUNCT
easat-4460	61	30	known	know	VERB
easat-4460	61	31	principle	principle	NOUN
easat-4460	61	32	of	of	ADP
easat-4460	61	33	social	social	ADJ
easat-4460	61	34	contract	contract	NOUN
easat-4460	61	35	.	.	PUNCT
easat-4460	62	1	this	this	DET
easat-4460	62	2	theory	theory	NOUN
easat-4460	62	3	deals	deal	VERB
easat-4460	62	4	with	with	ADP
easat-4460	62	5	the	the	DET
easat-4460	62	6	relationship	relationship	NOUN
easat-4460	62	7	between	between	ADP
easat-4460	62	8	an	an	DET
easat-4460	62	9	organization	organization	NOUN
easat-4460	62	10	and	and	CCONJ
easat-4460	62	11	society	society	NOUN
easat-4460	62	12	through	through	ADP
easat-4460	62	13	a	a	DET
easat-4460	62	14	social	social	ADJ
easat-4460	62	15	contract	contract	NOUN
easat-4460	62	16	.	.	PUNCT
easat-4460	63	1	in	in	ADP
easat-4460	63	2	this	this	DET
easat-4460	63	3	study	study	NOUN
easat-4460	63	4	,	,	PUNCT
easat-4460	63	5	this	this	DET
easat-4460	63	6	theory	theory	NOUN
easat-4460	63	7	is	be	AUX
easat-4460	63	8	used	use	VERB
easat-4460	63	9	to	to	PART
easat-4460	63	10	explain	explain	VERB
easat-4460	63	11	how	how	SCONJ
easat-4460	63	12	organizations	organization	NOUN
easat-4460	63	13	release	release	VERB
easat-4460	63	14	environmental	environmental	ADJ
easat-4460	63	15	disclosures	disclosure	NOUN
easat-4460	63	16	to	to	PART
easat-4460	63	17	be	be	AUX
easat-4460	63	18	legitimate	legitimate	ADJ
easat-4460	63	19	.	.	PUNCT
easat-4460	64	1	this	this	PRON
easat-4460	64	2	is	be	AUX
easat-4460	64	3	supported	support	VERB
easat-4460	64	4	by	by	ADP
easat-4460	64	5	a	a	DET
easat-4460	64	6	study	study	NOUN
easat-4460	64	7	that	that	PRON
easat-4460	64	8	found	find	VERB
easat-4460	64	9	the	the	DET
easat-4460	64	10	fact	fact	NOUN
easat-4460	64	11	that	that	SCONJ
easat-4460	64	12	firms	firm	NOUN
easat-4460	64	13	publish	publish	VERB
easat-4460	64	14	disclosures	disclosure	NOUN
easat-4460	64	15	to	to	PART
easat-4460	64	16	show	show	VERB
easat-4460	64	17	society	society	NOUN
easat-4460	64	18	that	that	SCONJ
easat-4460	64	19	they	they	PRON
easat-4460	64	20	are	be	AUX
easat-4460	64	21	indeed	indeed	ADV
easat-4460	64	22	complying	comply	VERB
easat-4460	64	23	with	with	ADP
easat-4460	64	24	the	the	DET
easat-4460	64	25	social	social	ADJ
easat-4460	64	26	contract	contract	NOUN
easat-4460	64	27	[	[	X
easat-4460	64	28	8	8	NUM
easat-4460	64	29	]	]	PUNCT
easat-4460	64	30	.	.	PUNCT
easat-4460	65	1	the	the	DET
easat-4460	65	2	study	study	NOUN
easat-4460	65	3	also	also	ADV
easat-4460	65	4	proposed	propose	VERB
easat-4460	65	5	that	that	SCONJ
easat-4460	65	6	to	to	PART
easat-4460	65	7	build	build	VERB
easat-4460	65	8	the	the	DET
easat-4460	65	9	legitimacy	legitimacy	NOUN
easat-4460	65	10	of	of	ADP
easat-4460	65	11	a	a	DET
easat-4460	65	12	firm	firm	NOUN
easat-4460	65	13	,	,	PUNCT
easat-4460	65	14	the	the	DET
easat-4460	65	15	firm	firm	NOUN
easat-4460	65	16	needs	need	VERB
easat-4460	65	17	to	to	PART
easat-4460	65	18	show	show	VERB
easat-4460	65	19	to	to	ADP
easat-4460	65	20	society	society	NOUN
easat-4460	65	21	that	that	SCONJ
easat-4460	65	22	they	they	PRON
easat-4460	65	23	are	be	AUX
easat-4460	65	24	managing	manage	VERB
easat-4460	65	25	the	the	DET
easat-4460	65	26	environmental	environmental	ADJ
easat-4460	65	27	aspects	aspect	NOUN
easat-4460	65	28	of	of	ADP
easat-4460	65	29	its	its	PRON
easat-4460	65	30	existence	existence	NOUN
easat-4460	65	31	by	by	ADP
easat-4460	65	32	proving	prove	VERB
easat-4460	65	33	it	it	PRON
easat-4460	65	34	through	through	ADP
easat-4460	65	35	the	the	DET
easat-4460	65	36	environmental	environmental	ADJ
easat-4460	65	37	disclosures	disclosure	NOUN
easat-4460	65	38	released	release	VERB
easat-4460	65	39	.	.	PUNCT
easat-4460	66	1	though	though	SCONJ
easat-4460	66	2	legitimacy	legitimacy	NOUN
easat-4460	66	3	is	be	AUX
easat-4460	66	4	normally	normally	ADV
easat-4460	66	5	linked	link	VERB
easat-4460	66	6	to	to	ADP
easat-4460	66	7	reputation	reputation	NOUN
easat-4460	66	8	and	and	CCONJ
easat-4460	66	9	public	public	ADJ
easat-4460	66	10	image	image	NOUN
easat-4460	66	11	only	only	ADV
easat-4460	66	12	,	,	PUNCT
easat-4460	66	13	it	it	PRON
easat-4460	66	14	is	be	AUX
easat-4460	66	15	also	also	ADV
easat-4460	66	16	considered	consider	VERB
easat-4460	66	17	to	to	PART
easat-4460	66	18	be	be	AUX
easat-4460	66	19	one	one	NUM
easat-4460	66	20	of	of	ADP
easat-4460	66	21	the	the	DET
easat-4460	66	22	greatest	great	ADJ
easat-4460	66	23	resources	resource	NOUN
easat-4460	66	24	an	an	DET
easat-4460	66	25	organization	organization	NOUN
easat-4460	66	26	could	could	AUX
easat-4460	66	27	have	have	VERB
easat-4460	66	28	.	.	PUNCT
easat-4460	67	1	this	this	PRON
easat-4460	67	2	is	be	AUX
easat-4460	67	3	said	say	VERB
easat-4460	67	4	so	so	ADV
easat-4460	67	5	because	because	SCONJ
easat-4460	67	6	a	a	DET
easat-4460	67	7	corporation	corporation	NOUN
easat-4460	67	8	depends	depend	VERB
easat-4460	67	9	heavily	heavily	ADV
easat-4460	67	10	on	on	ADP
easat-4460	67	11	legitimacy	legitimacy	NOUN
easat-4460	67	12	as	as	ADP
easat-4460	67	13	a	a	DET
easat-4460	67	14	resource	resource	NOUN
easat-4460	67	15	to	to	PART
easat-4460	67	16	survive	survive	VERB
easat-4460	67	17	[	[	X
easat-4460	67	18	9	9	NUM
easat-4460	67	19	]	]	PUNCT
easat-4460	67	20	.	.	PUNCT
easat-4460	68	1	legitimacy	legitimacy	NOUN
easat-4460	68	2	theory	theory	NOUN
easat-4460	68	3	also	also	ADV
easat-4460	68	4	indicates	indicate	VERB
easat-4460	68	5	that	that	SCONJ
easat-4460	68	6	when	when	SCONJ
easat-4460	68	7	managers	manager	NOUN
easat-4460	68	8	identify	identify	VERB
easat-4460	68	9	that	that	SCONJ
easat-4460	68	10	the	the	DET
easat-4460	68	11	supply	supply	NOUN
easat-4460	68	12	of	of	ADP
easat-4460	68	13	the	the	DET
easat-4460	68	14	resource	resource	NOUN
easat-4460	68	15	is	be	AUX
easat-4460	68	16	essential	essential	ADJ
easat-4460	68	17	for	for	ADP
easat-4460	68	18	the	the	DET
easat-4460	68	19	survival	survival	NOUN
easat-4460	68	20	of	of	ADP
easat-4460	68	21	the	the	DET
easat-4460	68	22	organization	organization	NOUN
easat-4460	68	23	,	,	PUNCT
easat-4460	68	24	the	the	DET
easat-4460	68	25	managers	manager	NOUN
easat-4460	68	26	will	will	AUX
easat-4460	68	27	plan	plan	VERB
easat-4460	68	28	out	out	ADP
easat-4460	68	29	strategies	strategy	NOUN
easat-4460	68	30	to	to	PART
easat-4460	68	31	ensure	ensure	VERB
easat-4460	68	32	the	the	DET
easat-4460	68	33	supply	supply	NOUN
easat-4460	68	34	of	of	ADP
easat-4460	68	35	the	the	DET
easat-4460	68	36	resource	resource	NOUN
easat-4460	68	37	.	.	PUNCT
easat-4460	69	1	fortunately	fortunately	ADV
easat-4460	69	2	,	,	PUNCT
easat-4460	69	3	legitimacy	legitimacy	NOUN
easat-4460	69	4	is	be	AUX
easat-4460	69	5	a	a	DET
easat-4460	69	6	type	type	NOUN
easat-4460	69	7	of	of	ADP
easat-4460	69	8	resource	resource	NOUN
easat-4460	69	9	that	that	PRON
easat-4460	69	10	the	the	DET
easat-4460	69	11	firm	firm	NOUN
easat-4460	69	12	can	can	AUX
easat-4460	69	13	manipulate	manipulate	VERB
easat-4460	69	14	or	or	CCONJ
easat-4460	69	15	alter	alter	VERB
easat-4460	69	16	.	.	PUNCT
easat-4460	70	1	in	in	ADP
easat-4460	70	2	this	this	DET
easat-4460	70	3	case	case	NOUN
easat-4460	70	4	,	,	PUNCT
easat-4460	70	5	firms	firm	NOUN
easat-4460	70	6	can	can	AUX
easat-4460	70	7	manipulate	manipulate	VERB
easat-4460	70	8	their	their	PRON
easat-4460	70	9	legitimacy	legitimacy	NOUN
easat-4460	70	10	through	through	ADP
easat-4460	70	11	many	many	ADJ
easat-4460	70	12	strategies	strategy	NOUN
easat-4460	70	13	.	.	PUNCT
easat-4460	71	1	these	these	DET
easat-4460	71	2	strategies	strategy	NOUN
easat-4460	71	3	comprise	comprise	VERB
easat-4460	71	4	many	many	ADJ
easat-4460	71	5	others	other	NOUN
easat-4460	71	6	which	which	PRON
easat-4460	71	7	include	include	VERB
easat-4460	71	8	environmental	environmental	ADJ
easat-4460	71	9	disclosures	disclosure	NOUN
easat-4460	71	10	.	.	PUNCT
easat-4460	72	1	2.3	2.3	NUM
easat-4460	72	2	.	.	PUNCT
easat-4460	72	3	size	size	NOUN
easat-4460	72	4	of	of	ADP
easat-4460	72	5	audit	audit	NOUN
easat-4460	72	6	committee	committee	NOUN
easat-4460	72	7	one	one	NUM
easat-4460	72	8	of	of	ADP
easat-4460	72	9	the	the	DET
easat-4460	72	10	significant	significant	ADJ
easat-4460	72	11	characteristics	characteristic	NOUN
easat-4460	72	12	of	of	ADP
easat-4460	72	13	an	an	DET
easat-4460	72	14	audit	audit	NOUN
easat-4460	72	15	committee	committee	NOUN
easat-4460	72	16	is	be	AUX
easat-4460	72	17	its	its	PRON
easat-4460	72	18	size	size	NOUN
easat-4460	72	19	.	.	PUNCT
easat-4460	73	1	in	in	ADP
easat-4460	73	2	the	the	DET
easat-4460	73	3	malaysian	malaysian	ADJ
easat-4460	73	4	context	context	NOUN
easat-4460	73	5	,	,	PUNCT
easat-4460	73	6	it	it	PRON
easat-4460	73	7	is	be	AUX
easat-4460	73	8	recommended	recommend	VERB
easat-4460	73	9	by	by	ADP
easat-4460	73	10	the	the	DET
easat-4460	73	11	regulators	regulator	NOUN
easat-4460	73	12	that	that	PRON
easat-4460	73	13	an	an	DET
easat-4460	73	14	audit	audit	NOUN
easat-4460	73	15	committee	committee	NOUN
easat-4460	73	16	must	must	AUX
easat-4460	73	17	comprise	comprise	VERB
easat-4460	73	18	at	at	ADV
easat-4460	73	19	least	least	ADV
easat-4460	73	20	3	3	NUM
easat-4460	73	21	directors	director	NOUN
easat-4460	73	22	as	as	SCONJ
easat-4460	73	23	stated	state	VERB
easat-4460	73	24	in	in	ADP
easat-4460	73	25	the	the	DET
easat-4460	73	26	book	book	NOUN
easat-4460	73	27	the	the	DET
easat-4460	73	28	malaysian	malaysian	PROPN
easat-4460	73	29	code	code	PROPN
easat-4460	73	30	on	on	ADP
easat-4460	73	31	corporate	corporate	ADJ
easat-4460	73	32	governance	governance	NOUN
easat-4460	73	33	[	[	X
easat-4460	73	34	10	10	NUM
easat-4460	73	35	]	]	PUNCT
easat-4460	73	36	.	.	PUNCT
easat-4460	74	1	according	accord	VERB
easat-4460	74	2	to	to	ADP
easat-4460	74	3	biçer	biçer	NOUN
easat-4460	74	4	and	and	CCONJ
easat-4460	74	5	feneir	feneir	VERB
easat-4460	74	6	[	[	X
easat-4460	74	7	11	11	NUM
easat-4460	74	8	]	]	PUNCT
easat-4460	74	9	the	the	PRON
easat-4460	74	10	bigger	big	ADJ
easat-4460	74	11	the	the	DET
easat-4460	74	12	size	size	NOUN
easat-4460	74	13	of	of	ADP
easat-4460	74	14	the	the	DET
easat-4460	74	15	audit	audit	NOUN
easat-4460	74	16	committee	committee	NOUN
easat-4460	74	17	(	(	PUNCT
easat-4460	74	18	more	more	ADJ
easat-4460	74	19	members	member	NOUN
easat-4460	74	20	)	)	PUNCT
easat-4460	74	21	,	,	PUNCT
easat-4460	74	22	the	the	PRON
easat-4460	74	23	it	it	PRON
easat-4460	74	24	is	be	AUX
easat-4460	74	25	more	more	ADV
easat-4460	74	26	likely	likely	ADJ
easat-4460	74	27	for	for	SCONJ
easat-4460	74	28	the	the	DET
easat-4460	74	29	audit	audit	NOUN
easat-4460	74	30	committee	committee	NOUN
easat-4460	74	31	to	to	PART
easat-4460	74	32	get	get	VERB
easat-4460	74	33	legitimate	legitimate	ADJ
easat-4460	74	34	authority	authority	NOUN
easat-4460	74	35	.	.	PUNCT
easat-4460	75	1	this	this	PRON
easat-4460	75	2	is	be	AUX
easat-4460	75	3	because	because	SCONJ
easat-4460	75	4	more	more	ADJ
easat-4460	75	5	directors	director	NOUN
easat-4460	75	6	in	in	ADP
easat-4460	75	7	the	the	DET
easat-4460	75	8	audit	audit	NOUN
easat-4460	75	9	committee	committee	NOUN
easat-4460	75	10	lead	lead	VERB
easat-4460	75	11	to	to	ADP
easat-4460	75	12	bigger	big	ADJ
easat-4460	75	13	influence	influence	NOUN
easat-4460	75	14	and	and	CCONJ
easat-4460	75	15	power	power	NOUN
easat-4460	75	16	over	over	ADP
easat-4460	75	17	the	the	DET
easat-4460	75	18	firm	firm	NOUN
easat-4460	75	19	's	's	PART
easat-4460	75	20	top	top	ADJ
easat-4460	75	21	management	management	NOUN
easat-4460	75	22	as	as	ADV
easat-4460	75	23	well	well	ADV
easat-4460	75	24	as	as	ADP
easat-4460	75	25	reporting	report	VERB
easat-4460	75	26	processes	process	NOUN
easat-4460	75	27	.	.	PUNCT
easat-4460	76	1	this	this	PRON
easat-4460	76	2	is	be	AUX
easat-4460	76	3	because	because	SCONJ
easat-4460	76	4	a	a	DET
easat-4460	76	5	larger	large	ADJ
easat-4460	76	6	audit	audit	NOUN
easat-4460	76	7	committee	committee	NOUN
easat-4460	76	8	with	with	ADP
easat-4460	76	9	more	more	ADJ
easat-4460	76	10	members	member	NOUN
easat-4460	76	11	brings	bring	VERB
easat-4460	76	12	in	in	ADP
easat-4460	76	13	more	more	ADJ
easat-4460	76	14	expertise	expertise	NOUN
easat-4460	76	15	and	and	CCONJ
easat-4460	76	16	knowledge	knowledge	NOUN
easat-4460	76	17	as	as	ADV
easat-4460	76	18	well	well	ADV
easat-4460	76	19	as	as	ADP
easat-4460	76	20	skills	skill	NOUN
easat-4460	76	21	and	and	CCONJ
easat-4460	76	22	experiences	experience	NOUN
easat-4460	76	23	for	for	SCONJ
easat-4460	76	24	the	the	DET
easat-4460	76	25	firm	firm	NOUN
easat-4460	76	26	to	to	PART
easat-4460	76	27	resolve	resolve	VERB
easat-4460	76	28	arising	arise	VERB
easat-4460	76	29	problems	problem	NOUN
easat-4460	76	30	.	.	PUNCT
easat-4460	77	1	this	this	DET
easat-4460	77	2	finding	finding	NOUN
easat-4460	77	3	is	be	AUX
easat-4460	77	4	supported	support	VERB
easat-4460	77	5	by	by	ADP
easat-4460	77	6	research	research	NOUN
easat-4460	77	7	by	by	ADP
easat-4460	77	8	ashfaq	ashfaq	NOUN
easat-4460	77	9	and	and	CCONJ
easat-4460	77	10	rui	rui	PROPN
easat-4460	78	1	[	[	X
easat-4460	78	2	12	12	NUM
easat-4460	78	3	]	]	PUNCT
easat-4460	78	4	which	which	PRON
easat-4460	78	5	concluded	conclude	VERB
easat-4460	78	6	that	that	SCONJ
easat-4460	78	7	audit	audit	NOUN
easat-4460	78	8	committee	committee	NOUN
easat-4460	78	9	size	size	NOUN
easat-4460	78	10	has	have	VERB
easat-4460	78	11	a	a	DET
easat-4460	78	12	positive	positive	ADJ
easat-4460	78	13	effect	effect	NOUN
easat-4460	78	14	on	on	ADP
easat-4460	78	15	internal	internal	ADJ
easat-4460	78	16	controls	control	NOUN
easat-4460	78	17	disclosure	disclosure	NOUN
easat-4460	78	18	that	that	PRON
easat-4460	78	19	prevents	prevent	VERB
easat-4460	78	20	fraud	fraud	NOUN
easat-4460	78	21	in	in	ADP
easat-4460	78	22	firms	firm	NOUN
easat-4460	78	23	.	.	PUNCT
easat-4460	79	1	to	to	PART
easat-4460	79	2	support	support	VERB
easat-4460	79	3	the	the	DET
easat-4460	79	4	statement	statement	NOUN
easat-4460	79	5	too	too	ADV
easat-4460	79	6	,	,	PUNCT
easat-4460	79	7	the	the	DET
easat-4460	79	8	empirical	empirical	ADJ
easat-4460	79	9	results	result	NOUN
easat-4460	79	10	of	of	ADP
easat-4460	79	11	a	a	DET
easat-4460	79	12	study	study	NOUN
easat-4460	79	13	proved	prove	VERB
easat-4460	79	14	that	that	SCONJ
easat-4460	79	15	the	the	DET
easat-4460	79	16	audit	audit	NOUN
easat-4460	79	17	committee	committee	NOUN
easat-4460	79	18	size	size	NOUN
easat-4460	79	19	indeed	indeed	ADV
easat-4460	79	20	has	have	VERB
easat-4460	79	21	a	a	DET
easat-4460	79	22	significant	significant	ADJ
easat-4460	79	23	effect	effect	NOUN
easat-4460	79	24	on	on	ADP
easat-4460	79	25	corporate	corporate	ADJ
easat-4460	79	26	voluntary	voluntary	ADJ
easat-4460	79	27	disclosure	disclosure	NOUN
easat-4460	79	28	[	[	X
easat-4460	79	29	13	13	NUM
easat-4460	79	30	]	]	PUNCT
easat-4460	79	31	.	.	PUNCT
easat-4460	80	1	the	the	DET
easat-4460	80	2	study	study	NOUN
easat-4460	80	3	suggested	suggest	VERB
easat-4460	80	4	that	that	SCONJ
easat-4460	80	5	the	the	DET
easat-4460	80	6	size	size	NOUN
easat-4460	80	7	of	of	ADP
easat-4460	80	8	the	the	DET
easat-4460	80	9	committee	committee	NOUN
easat-4460	80	10	is	be	AUX
easat-4460	80	11	crucial	crucial	ADJ
easat-4460	80	12	in	in	ADP
easat-4460	80	13	minimizing	minimize	VERB
easat-4460	80	14	information	information	NOUN
easat-4460	80	15	asymmetry	asymmetry	NOUN
easat-4460	80	16	that	that	PRON
easat-4460	80	17	is	be	AUX
easat-4460	80	18	linked	link	VERB
easat-4460	80	19	with	with	ADP
easat-4460	80	20	agency	agency	NOUN
easat-4460	80	21	problems	problem	NOUN
easat-4460	80	22	.	.	PUNCT
easat-4460	81	1	not	not	PART
easat-4460	81	2	only	only	ADV
easat-4460	81	3	that	that	PRON
easat-4460	81	4	,	,	PUNCT
easat-4460	81	5	in	in	ADP
easat-4460	81	6	the	the	DET
easat-4460	81	7	gcc	gcc	NOUN
easat-4460	81	8	-	-	PUNCT
easat-4460	81	9	listed	list	VERB
easat-4460	81	10	banks	bank	NOUN
easat-4460	81	11	setting	set	VERB
easat-4460	81	12	,	,	PUNCT
easat-4460	81	13	it	it	PRON
easat-4460	81	14	is	be	AUX
easat-4460	81	15	found	find	VERB
easat-4460	81	16	that	that	SCONJ
easat-4460	81	17	audit	audit	NOUN
easat-4460	81	18	committee	committee	NOUN
easat-4460	81	19	size	size	NOUN
easat-4460	81	20	indeed	indeed	ADV
easat-4460	81	21	has	have	VERB
easat-4460	81	22	a	a	DET
easat-4460	81	23	significant	significant	ADJ
easat-4460	81	24	positive	positive	ADJ
easat-4460	81	25	impact	impact	NOUN
easat-4460	81	26	on	on	ADP
easat-4460	81	27	sustainability	sustainability	NOUN
easat-4460	81	28	disclosure	disclosure	NOUN
easat-4460	81	29	[	[	X
easat-4460	81	30	14	14	NUM
easat-4460	81	31	]	]	PUNCT
easat-4460	81	32	.	.	PUNCT
easat-4460	82	1	it	it	PRON
easat-4460	82	2	is	be	AUX
easat-4460	82	3	also	also	ADV
easat-4460	82	4	supported	support	VERB
easat-4460	82	5	since	since	SCONJ
easat-4460	82	6	another	another	DET
easat-4460	82	7	study	study	NOUN
easat-4460	82	8	also	also	ADV
easat-4460	82	9	proved	prove	VERB
easat-4460	82	10	that	that	SCONJ
easat-4460	82	11	the	the	DET
easat-4460	82	12	size	size	NOUN
easat-4460	82	13	of	of	ADP
easat-4460	82	14	an	an	DET
easat-4460	82	15	audit	audit	NOUN
easat-4460	82	16	committee	committee	NOUN
easat-4460	82	17	takes	take	VERB
easat-4460	82	18	a	a	DET
easat-4460	82	19	positive	positive	ADJ
easat-4460	82	20	role	role	NOUN
easat-4460	82	21	in	in	ADP
easat-4460	82	22	enhancing	enhance	VERB
easat-4460	82	23	the	the	DET
easat-4460	82	24	quality	quality	NOUN
easat-4460	82	25	of	of	ADP
easat-4460	82	26	financial	financial	ADJ
easat-4460	82	27	disclosure	disclosure	NOUN
easat-4460	82	28	thus	thus	ADV
easat-4460	82	29	improving	improve	VERB
easat-4460	82	30	stock	stock	NOUN
easat-4460	82	31	liquidity	liquidity	NOUN
easat-4460	83	1	[	[	X
easat-4460	83	2	15	15	NUM
easat-4460	83	3	]	]	PUNCT
easat-4460	83	4	.	.	PUNCT
easat-4460	84	1	on	on	ADP
easat-4460	84	2	the	the	DET
easat-4460	84	3	contrary	contrary	NOUN
easat-4460	84	4	,	,	PUNCT
easat-4460	84	5	a	a	DET
easat-4460	84	6	large	large	ADJ
easat-4460	84	7	audit	audit	NOUN
easat-4460	84	8	committee	committee	NOUN
easat-4460	84	9	does	do	AUX
easat-4460	84	10	not	not	PART
easat-4460	84	11	necessarily	necessarily	ADV
easat-4460	84	12	mean	mean	VERB
easat-4460	84	13	fully	fully	ADV
easat-4460	84	14	effective	effective	ADJ
easat-4460	84	15	.	.	PUNCT
easat-4460	85	1	this	this	PRON
easat-4460	85	2	is	be	AUX
easat-4460	85	3	because	because	SCONJ
easat-4460	85	4	more	more	ADJ
easat-4460	85	5	members	member	NOUN
easat-4460	85	6	of	of	ADP
easat-4460	85	7	the	the	DET
easat-4460	85	8	audit	audit	NOUN
easat-4460	85	9	committee	committee	NOUN
easat-4460	85	10	may	may	AUX
easat-4460	85	11	result	result	VERB
easat-4460	85	12	in	in	ADP
easat-4460	85	13	more	more	ADV
easat-4460	85	14	dispensable	dispensable	ADJ
easat-4460	85	15	and	and	CCONJ
easat-4460	85	16	irrelevant	irrelevant	ADJ
easat-4460	85	17	debates	debate	NOUN
easat-4460	85	18	which	which	PRON
easat-4460	85	19	may	may	AUX
easat-4460	85	20	result	result	VERB
easat-4460	85	21	in	in	ADP
easat-4460	85	22	delays	delay	NOUN
easat-4460	85	23	in	in	ADP
easat-4460	85	24	decisionmaking	decisionmake	VERB
easat-4460	85	25	[	[	X
easat-4460	85	26	16	16	NUM
easat-4460	85	27	]	]	PUNCT
easat-4460	85	28	.	.	PUNCT
easat-4460	86	1	not	not	PART
easat-4460	86	2	only	only	ADV
easat-4460	86	3	that	that	PRON
easat-4460	86	4	,	,	PUNCT
easat-4460	86	5	feng	feng	PROPN
easat-4460	86	6	,	,	PUNCT
easat-4460	86	7	et	et	PROPN
easat-4460	86	8	al	al	PROPN
easat-4460	86	9	.	.	PUNCT
easat-4460	87	1	[	[	X
easat-4460	87	2	17	17	NUM
easat-4460	87	3	]	]	PUNCT
easat-4460	87	4	believe	believe	VERB
easat-4460	87	5	that	that	SCONJ
easat-4460	87	6	larger	large	ADJ
easat-4460	87	7	audit	audit	NOUN
easat-4460	87	8	committees	committee	NOUN
easat-4460	87	9	tend	tend	VERB
easat-4460	87	10	to	to	PART
easat-4460	87	11	be	be	AUX
easat-4460	87	12	ineffective	ineffective	ADJ
easat-4460	87	13	which	which	PRON
easat-4460	87	14	could	could	AUX
easat-4460	87	15	lead	lead	VERB
easat-4460	87	16	to	to	ADP
easat-4460	87	17	a	a	DET
easat-4460	87	18	higher	high	ADJ
easat-4460	87	19	demand	demand	NOUN
easat-4460	87	20	for	for	ADP
easat-4460	87	21	meetings	meeting	NOUN
easat-4460	87	22	to	to	PART
easat-4460	87	23	be	be	AUX
easat-4460	87	24	held	hold	VERB
easat-4460	87	25	in	in	ADP
easat-4460	87	26	a	a	DET
easat-4460	87	27	firm	firm	NOUN
easat-4460	87	28	.	.	PUNCT
easat-4460	88	1	this	this	PRON
easat-4460	88	2	shows	show	VERB
easat-4460	88	3	ineffectiveness	ineffectiveness	NOUN
easat-4460	88	4	although	although	SCONJ
easat-4460	88	5	larger	large	ADJ
easat-4460	88	6	audit	audit	NOUN
easat-4460	88	7	committees	committee	NOUN
easat-4460	88	8	could	could	AUX
easat-4460	88	9	contribute	contribute	VERB
easat-4460	88	10	more	more	ADJ
easat-4460	88	11	expertise	expertise	NOUN
easat-4460	88	12	and	and	CCONJ
easat-4460	88	13	managerial	managerial	ADJ
easat-4460	88	14	talent	talent	NOUN
easat-4460	88	15	that	that	PRON
easat-4460	88	16	could	could	AUX
easat-4460	88	17	also	also	ADV
easat-4460	88	18	lessen	lessen	VERB
easat-4460	88	19	the	the	DET
easat-4460	88	20	number	number	NOUN
easat-4460	88	21	of	of	ADP
easat-4460	88	22	meetings	meeting	NOUN
easat-4460	88	23	required	require	VERB
easat-4460	88	24	.	.	PUNCT
easat-4460	89	1	it	it	PRON
easat-4460	89	2	can	can	AUX
easat-4460	89	3	be	be	AUX
easat-4460	89	4	concluded	conclude	VERB
easat-4460	89	5	that	that	SCONJ
easat-4460	89	6	previous	previous	ADJ
easat-4460	89	7	studies	study	NOUN
easat-4460	89	8	around	around	ADP
easat-4460	89	9	the	the	DET
easat-4460	89	10	world	world	NOUN
easat-4460	89	11	had	have	VERB
easat-4460	89	12	different	different	ADJ
easat-4460	89	13	findings	finding	NOUN
easat-4460	89	14	relating	relate	VERB
easat-4460	89	15	to	to	ADP
easat-4460	89	16	the	the	DET
easat-4460	89	17	audit	audit	NOUN
easat-4460	89	18	committee	committee	NOUN
easat-4460	89	19	size	size	NOUN
easat-4460	89	20	and	and	CCONJ
easat-4460	89	21	its	its	PRON
easat-4460	89	22	effectiveness	effectiveness	NOUN
easat-4460	89	23	.	.	PUNCT
easat-4460	90	1	2.4	2.4	NUM
easat-4460	90	2	.	.	PUNCT
easat-4460	91	1	audit	audit	NOUN
easat-4460	91	2	committee	committee	NOUN
easat-4460	91	3	meeting	meeting	NOUN
easat-4460	91	4	frequency	frequency	VERB
easat-4460	91	5	an	an	DET
easat-4460	91	6	audit	audit	NOUN
easat-4460	91	7	committee	committee	NOUN
easat-4460	91	8	should	should	AUX
easat-4460	91	9	have	have	VERB
easat-4460	91	10	as	as	ADP
easat-4460	91	11	frequent	frequent	ADJ
easat-4460	91	12	meetings	meeting	NOUN
easat-4460	91	13	as	as	SCONJ
easat-4460	91	14	it	it	PRON
easat-4460	91	15	requires	require	VERB
easat-4460	91	16	to	to	PART
easat-4460	91	17	resolve	resolve	VERB
easat-4460	91	18	crises	crisis	NOUN
easat-4460	91	19	and	and	CCONJ
easat-4460	91	20	unexpected	unexpected	ADJ
easat-4460	91	21	events	event	NOUN
easat-4460	91	22	that	that	PRON
easat-4460	91	23	can	can	AUX
easat-4460	91	24	put	put	VERB
easat-4460	91	25	the	the	DET
easat-4460	91	26	firm	firm	NOUN
easat-4460	91	27	at	at	ADP
easat-4460	91	28	risk	risk	NOUN
easat-4460	91	29	.	.	PUNCT
easat-4460	92	1	according	accord	VERB
easat-4460	92	2	to	to	ADP
easat-4460	92	3	the	the	DET
easat-4460	92	4	corporate	corporate	ADJ
easat-4460	92	5	governance	governance	NOUN
easat-4460	92	6	guide	guide	NOUN
easat-4460	92	7	that	that	PRON
easat-4460	92	8	was	be	AUX
easat-4460	92	9	released	release	VERB
easat-4460	92	10	by	by	ADP
easat-4460	92	11	bursa	bursa	PROPN
easat-4460	92	12	malaysia	malaysia	PROPN
easat-4460	92	13	,	,	PUNCT
easat-4460	92	14	audit	audit	NOUN
easat-4460	92	15	committees	committee	NOUN
easat-4460	92	16	in	in	ADP
easat-4460	92	17	malaysia	malaysia	PROPN
easat-4460	92	18	should	should	AUX
easat-4460	92	19	hold	hold	VERB
easat-4460	92	20	a	a	DET
easat-4460	92	21	minimum	minimum	NOUN
easat-4460	92	22	of	of	ADP
easat-4460	92	23	4	4	NUM
easat-4460	92	24	meetings	meeting	NOUN
easat-4460	92	25	per	per	ADP
easat-4460	92	26	year	year	NOUN
easat-4460	92	27	and	and	CCONJ
easat-4460	92	28	additional	additional	ADJ
easat-4460	92	29	meetings	meeting	NOUN
easat-4460	92	30	as	as	SCONJ
easat-4460	92	31	needed	need	VERB
easat-4460	92	32	.	.	PUNCT
easat-4460	93	1	to	to	PART
easat-4460	93	2	support	support	VERB
easat-4460	93	3	the	the	DET
easat-4460	93	4	relevance	relevance	NOUN
easat-4460	93	5	of	of	ADP
easat-4460	93	6	this	this	DET
easat-4460	93	7	guideline	guideline	NOUN
easat-4460	93	8	,	,	PUNCT
easat-4460	93	9	the	the	DET
easat-4460	93	10	big	big	ADJ
easat-4460	93	11	four	four	NUM
easat-4460	93	12	auditing	auditing	NOUN
easat-4460	93	13	firms	firm	NOUN
easat-4460	93	14	also	also	ADV
easat-4460	93	15	come	come	VERB
easat-4460	93	16	up	up	ADP
easat-4460	93	17	with	with	ADP
easat-4460	93	18	an	an	DET
easat-4460	93	19	acceptable	acceptable	ADJ
easat-4460	93	20	number	number	NOUN
easat-4460	93	21	of	of	ADP
easat-4460	93	22	meetings	meeting	NOUN
easat-4460	93	23	audit	audit	NOUN
easat-4460	93	24	committees	committee	NOUN
easat-4460	93	25	should	should	AUX
easat-4460	93	26	hold	hold	VERB
easat-4460	93	27	.	.	PUNCT
easat-4460	94	1	for	for	ADP
easat-4460	94	2	example	example	NOUN
easat-4460	94	3	,	,	PUNCT
easat-4460	94	4	bursa	bursa	PROPN
easat-4460	94	5	malaysia	malaysia	PROPN
easat-4460	94	6	berhad	berhad	PROPN
easat-4460	94	7	[	[	X
easat-4460	94	8	18	18	NUM
easat-4460	94	9	]	]	PUNCT
easat-4460	94	10	has	have	AUX
easat-4460	94	11	stated	state	VERB
easat-4460	94	12	that	that	SCONJ
easat-4460	94	13	audit	audit	NOUN
easat-4460	94	14	committees	committee	NOUN
easat-4460	94	15	should	should	AUX
easat-4460	94	16	have	have	VERB
easat-4460	94	17	at	at	ADV
easat-4460	94	18	least	least	ADV
easat-4460	94	19	4	4	NUM
easat-4460	94	20	meetings	meeting	NOUN
easat-4460	94	21	per	per	ADP
easat-4460	94	22	year	year	NOUN
easat-4460	94	23	and	and	CCONJ
easat-4460	94	24	otherwise	otherwise	ADV
easat-4460	94	25	as	as	SCONJ
easat-4460	94	26	needed	need	VERB
easat-4460	94	27	.	.	PUNCT
easat-4460	95	1	this	this	PRON
easat-4460	95	2	is	be	AUX
easat-4460	95	3	because	because	SCONJ
easat-4460	95	4	the	the	DET
easat-4460	95	5	frequency	frequency	NOUN
easat-4460	95	6	of	of	ADP
easat-4460	95	7	meetings	meeting	NOUN
easat-4460	95	8	shows	show	VERB
easat-4460	95	9	the	the	DET
easat-4460	95	10	diligence	diligence	NOUN
easat-4460	95	11	of	of	ADP
easat-4460	95	12	the	the	DET
easat-4460	95	13	committees	committee	NOUN
easat-4460	95	14	.	.	PUNCT
easat-4460	96	1	for	for	SCONJ
easat-4460	96	2	the	the	DET
easat-4460	96	3	audit	audit	NOUN
easat-4460	96	4	committee	committee	NOUN
easat-4460	96	5	to	to	PART
easat-4460	96	6	effectively	effectively	ADV
easat-4460	96	7	address	address	VERB
easat-4460	96	8	and	and	CCONJ
easat-4460	96	9	resolve	resolve	VERB
easat-4460	96	10	issues	issue	NOUN
easat-4460	96	11	,	,	PUNCT
easat-4460	96	12	its	its	PRON
easat-4460	96	13	members	member	NOUN
easat-4460	96	14	must	must	AUX
easat-4460	96	15	be	be	AUX
easat-4460	96	16	well	well	ADV
easat-4460	96	17	-	-	PUNCT
easat-4460	96	18	prepared	prepare	VERB
easat-4460	96	19	both	both	CCONJ
easat-4460	96	20	before	before	ADP
easat-4460	96	21	and	and	CCONJ
easat-4460	96	22	after	after	ADP
easat-4460	96	23	each	each	DET
easat-4460	96	24	meeting	meeting	NOUN
easat-4460	96	25	.	.	PUNCT
easat-4460	97	1	this	this	PRON
easat-4460	97	2	is	be	AUX
easat-4460	97	3	because	because	SCONJ
easat-4460	97	4	most	most	ADJ
easat-4460	97	5	of	of	ADP
easat-4460	97	6	the	the	DET
easat-4460	97	7	industry	industry	NOUN
easat-4460	97	8	players	player	NOUN
easat-4460	97	9	assume	assume	VERB
easat-4460	97	10	that	that	SCONJ
easat-4460	97	11	the	the	DET
easat-4460	97	12	234	234	NUM
easat-4460	97	13	edelweiss	edelweiss	PROPN
easat-4460	97	14	applied	apply	VERB
easat-4460	97	15	science	science	NOUN
easat-4460	97	16	and	and	CCONJ
easat-4460	97	17	technology	technology	NOUN
easat-4460	97	18	issn	issn	PROPN
easat-4460	97	19	:	:	PUNCT
easat-4460	97	20	2576	2576	NUM
easat-4460	97	21	-	-	SYM
easat-4460	97	22	8484	8484	NUM
easat-4460	97	23	vol	vol	NOUN
easat-4460	97	24	.	.	PROPN
easat-4460	98	1	9	9	NUM
easat-4460	98	2	,	,	PUNCT
easat-4460	98	3	no	no	INTJ
easat-4460	98	4	.	.	NOUN
easat-4460	98	5	2	2	NUM
easat-4460	98	6	:	:	SYM
easat-4460	98	7	231	231	NUM
easat-4460	98	8	-	-	SYM
easat-4460	98	9	243	243	NUM
easat-4460	98	10	,	,	PUNCT
easat-4460	98	11	2025	2025	NUM
easat-4460	98	12	doi	doi	NOUN
easat-4460	98	13	:	:	PUNCT
easat-4460	98	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	98	15	©	©	PROPN
easat-4460	98	16	2025	2025	NUM
easat-4460	98	17	by	by	ADP
easat-4460	98	18	the	the	DET
easat-4460	98	19	authors	author	NOUN
easat-4460	98	20	;	;	PUNCT
easat-4460	98	21	licensee	licensee	PROPN
easat-4460	98	22	learning	learn	VERB
easat-4460	98	23	gate	gate	NOUN
easat-4460	98	24	diligence	diligence	NOUN
easat-4460	98	25	of	of	ADP
easat-4460	98	26	the	the	DET
easat-4460	98	27	audit	audit	NOUN
easat-4460	98	28	committee	committee	NOUN
easat-4460	98	29	can	can	AUX
easat-4460	98	30	be	be	AUX
easat-4460	98	31	shown	show	VERB
easat-4460	98	32	through	through	ADP
easat-4460	98	33	the	the	DET
easat-4460	98	34	frequency	frequency	NOUN
easat-4460	98	35	of	of	ADP
easat-4460	98	36	the	the	DET
easat-4460	98	37	meetings	meeting	NOUN
easat-4460	98	38	held	hold	VERB
easat-4460	98	39	and	and	CCONJ
easat-4460	98	40	the	the	DET
easat-4460	98	41	behavior	behavior	NOUN
easat-4460	98	42	of	of	ADP
easat-4460	98	43	the	the	DET
easat-4460	98	44	committee	committee	NOUN
easat-4460	98	45	members	member	NOUN
easat-4460	98	46	[	[	X
easat-4460	98	47	17	17	NUM
easat-4460	98	48	]	]	PUNCT
easat-4460	98	49	.	.	PUNCT
easat-4460	99	1	this	this	DET
easat-4460	99	2	statement	statement	NOUN
easat-4460	99	3	points	point	VERB
easat-4460	99	4	to	to	ADP
easat-4460	99	5	the	the	DET
easat-4460	99	6	behavior	behavior	NOUN
easat-4460	99	7	of	of	ADP
easat-4460	99	8	the	the	DET
easat-4460	99	9	members	member	NOUN
easat-4460	99	10	in	in	ADP
easat-4460	99	11	preparation	preparation	NOUN
easat-4460	99	12	for	for	ADP
easat-4460	99	13	the	the	DET
easat-4460	99	14	meeting	meeting	NOUN
easat-4460	99	15	as	as	ADV
easat-4460	99	16	well	well	ADV
easat-4460	99	17	as	as	ADP
easat-4460	99	18	their	their	PRON
easat-4460	99	19	behavior	behavior	NOUN
easat-4460	99	20	during	during	ADP
easat-4460	99	21	the	the	DET
easat-4460	99	22	meeting	meeting	NOUN
easat-4460	99	23	itself	itself	PRON
easat-4460	99	24	.	.	PUNCT
easat-4460	100	1	generally	generally	ADV
easat-4460	100	2	,	,	PUNCT
easat-4460	100	3	meetings	meeting	NOUN
easat-4460	100	4	are	be	AUX
easat-4460	100	5	divided	divide	VERB
easat-4460	100	6	into	into	ADP
easat-4460	100	7	two	two	NUM
easat-4460	100	8	stages	stage	NOUN
easat-4460	100	9	which	which	PRON
easat-4460	100	10	are	be	AUX
easat-4460	100	11	the	the	DET
easat-4460	100	12	preparatory	preparatory	ADJ
easat-4460	100	13	stage	stage	NOUN
easat-4460	100	14	and	and	CCONJ
easat-4460	100	15	the	the	DET
easat-4460	100	16	formal	formal	ADJ
easat-4460	100	17	meeting	meeting	NOUN
easat-4460	100	18	stage	stage	NOUN
easat-4460	100	19	.	.	PUNCT
easat-4460	101	1	the	the	DET
easat-4460	101	2	preparatory	preparatory	ADJ
easat-4460	101	3	stage	stage	NOUN
easat-4460	101	4	is	be	AUX
easat-4460	101	5	crucial	crucial	ADJ
easat-4460	101	6	for	for	ADP
easat-4460	101	7	the	the	DET
easat-4460	101	8	formal	formal	ADJ
easat-4460	101	9	meeting	meeting	NOUN
easat-4460	101	10	stage	stage	NOUN
easat-4460	101	11	to	to	PART
easat-4460	101	12	reach	reach	VERB
easat-4460	101	13	its	its	PRON
easat-4460	101	14	full	full	ADJ
easat-4460	101	15	potential	potential	NOUN
easat-4460	101	16	because	because	SCONJ
easat-4460	101	17	,	,	PUNCT
easat-4460	101	18	during	during	ADP
easat-4460	101	19	the	the	DET
easat-4460	101	20	preparatory	preparatory	ADJ
easat-4460	101	21	stage	stage	NOUN
easat-4460	101	22	,	,	PUNCT
easat-4460	101	23	the	the	DET
easat-4460	101	24	informal	informal	ADJ
easat-4460	101	25	meetings	meeting	NOUN
easat-4460	101	26	between	between	ADP
easat-4460	101	27	attendees	attendee	NOUN
easat-4460	101	28	(	(	PUNCT
easat-4460	101	29	for	for	ADP
easat-4460	101	30	example	example	NOUN
easat-4460	101	31	,	,	PUNCT
easat-4460	101	32	cfo	cfo	ADJ
easat-4460	101	33	,	,	PUNCT
easat-4460	101	34	and	and	CCONJ
easat-4460	101	35	ceo	ceo	NOUN
easat-4460	101	36	)	)	PUNCT
easat-4460	101	37	and	and	CCONJ
easat-4460	101	38	the	the	DET
easat-4460	101	39	audit	audit	NOUN
easat-4460	101	40	committee	committee	NOUN
easat-4460	101	41	take	take	VERB
easat-4460	101	42	place	place	NOUN
easat-4460	101	43	.	.	PUNCT
easat-4460	102	1	informal	informal	ADJ
easat-4460	102	2	meetings	meeting	NOUN
easat-4460	102	3	are	be	AUX
easat-4460	102	4	important	important	ADJ
easat-4460	102	5	because	because	SCONJ
easat-4460	102	6	significant	significant	ADJ
easat-4460	102	7	governance	governance	NOUN
easat-4460	102	8	contributions	contribution	NOUN
easat-4460	102	9	and	and	CCONJ
easat-4460	102	10	informal	informal	ADJ
easat-4460	102	11	exchanges	exchange	NOUN
easat-4460	102	12	usually	usually	ADV
easat-4460	102	13	occur	occur	VERB
easat-4460	102	14	during	during	ADP
easat-4460	102	15	informal	informal	ADJ
easat-4460	102	16	meetings	meeting	NOUN
easat-4460	102	17	which	which	PRON
easat-4460	102	18	normally	normally	ADV
easat-4460	102	19	happen	happen	VERB
easat-4460	102	20	during	during	ADP
easat-4460	102	21	the	the	DET
easat-4460	102	22	preparatory	preparatory	ADJ
easat-4460	102	23	stage	stage	NOUN
easat-4460	102	24	[	[	X
easat-4460	102	25	19	19	NUM
easat-4460	102	26	]	]	PUNCT
easat-4460	102	27	.	.	PUNCT
easat-4460	103	1	to	to	PART
easat-4460	103	2	support	support	VERB
easat-4460	103	3	this	this	DET
easat-4460	103	4	statement	statement	NOUN
easat-4460	103	5	,	,	PUNCT
easat-4460	103	6	it	it	PRON
easat-4460	103	7	is	be	AUX
easat-4460	103	8	found	find	VERB
easat-4460	103	9	by	by	ADP
easat-4460	103	10	[	[	X
easat-4460	103	11	14	14	NUM
easat-4460	103	12	]	]	PUNCT
easat-4460	103	13	that	that	SCONJ
easat-4460	103	14	audit	audit	NOUN
easat-4460	103	15	committee	committee	NOUN
easat-4460	103	16	meeting	meeting	NOUN
easat-4460	103	17	frequency	frequency	NOUN
easat-4460	103	18	had	have	VERB
easat-4460	103	19	a	a	DET
easat-4460	103	20	positive	positive	ADJ
easat-4460	103	21	impact	impact	NOUN
easat-4460	103	22	on	on	ADP
easat-4460	103	23	sustainability	sustainability	NOUN
easat-4460	103	24	disclosure	disclosure	NOUN
easat-4460	103	25	when	when	SCONJ
easat-4460	103	26	they	they	PRON
easat-4460	103	27	conducted	conduct	VERB
easat-4460	103	28	the	the	DET
easat-4460	103	29	research	research	NOUN
easat-4460	103	30	among	among	ADP
easat-4460	103	31	the	the	DET
easat-4460	103	32	gcc	gcc	NOUN
easat-4460	103	33	-	-	PUNCT
easat-4460	103	34	listed	list	VERB
easat-4460	103	35	banks	bank	NOUN
easat-4460	103	36	.	.	PUNCT
easat-4460	104	1	2.5	2.5	NUM
easat-4460	104	2	.	.	PUNCT
easat-4460	105	1	audit	audit	NOUN
easat-4460	105	2	committee	committee	NOUN
easat-4460	105	3	expertise	expertise	NOUN
easat-4460	105	4	expertise	expertise	NOUN
easat-4460	105	5	is	be	AUX
easat-4460	105	6	defined	define	VERB
easat-4460	105	7	as	as	ADP
easat-4460	105	8	an	an	DET
easat-4460	105	9	expert	expert	NOUN
easat-4460	105	10	skill	skill	NOUN
easat-4460	105	11	or	or	CCONJ
easat-4460	105	12	knowledge	knowledge	NOUN
easat-4460	105	13	in	in	ADP
easat-4460	105	14	a	a	DET
easat-4460	105	15	particular	particular	ADJ
easat-4460	105	16	field	field	NOUN
easat-4460	105	17	.	.	PUNCT
easat-4460	106	1	financial	financial	ADJ
easat-4460	106	2	expertise	expertise	NOUN
easat-4460	106	3	refers	refer	VERB
easat-4460	106	4	to	to	ADP
easat-4460	106	5	expert	expert	ADJ
easat-4460	106	6	knowledge	knowledge	NOUN
easat-4460	106	7	in	in	ADP
easat-4460	106	8	the	the	DET
easat-4460	106	9	finance	finance	NOUN
easat-4460	106	10	field	field	NOUN
easat-4460	106	11	.	.	PUNCT
easat-4460	107	1	expertise	expertise	NOUN
easat-4460	107	2	is	be	AUX
easat-4460	107	3	one	one	NUM
easat-4460	107	4	of	of	ADP
easat-4460	107	5	the	the	DET
easat-4460	107	6	essentials	essential	NOUN
easat-4460	107	7	in	in	ADP
easat-4460	107	8	forming	form	VERB
easat-4460	107	9	an	an	DET
easat-4460	107	10	effective	effective	ADJ
easat-4460	107	11	audit	audit	NOUN
easat-4460	107	12	committee	committee	NOUN
easat-4460	107	13	because	because	SCONJ
easat-4460	107	14	it	it	PRON
easat-4460	107	15	has	have	AUX
easat-4460	107	16	been	be	AUX
easat-4460	107	17	found	find	VERB
easat-4460	107	18	that	that	SCONJ
easat-4460	107	19	audit	audit	NOUN
easat-4460	107	20	committee	committee	NOUN
easat-4460	107	21	expertise	expertise	NOUN
easat-4460	107	22	has	have	VERB
easat-4460	107	23	a	a	DET
easat-4460	107	24	significant	significant	ADJ
easat-4460	107	25	positive	positive	ADJ
easat-4460	107	26	effect	effect	NOUN
easat-4460	107	27	on	on	ADP
easat-4460	107	28	both	both	CCONJ
easat-4460	107	29	financial	financial	ADJ
easat-4460	107	30	and	and	CCONJ
easat-4460	107	31	non	non	ADJ
easat-4460	107	32	-	-	ADJ
easat-4460	107	33	financial	financial	ADJ
easat-4460	107	34	disclosures	disclosure	NOUN
easat-4460	107	35	[	[	X
easat-4460	107	36	20	20	NUM
easat-4460	107	37	]	]	PUNCT
easat-4460	107	38	.	.	PUNCT
easat-4460	108	1	a	a	DET
easat-4460	108	2	study	study	NOUN
easat-4460	108	3	by	by	ADP
easat-4460	108	4	erkens	erken	NOUN
easat-4460	108	5	and	and	CCONJ
easat-4460	108	6	bonner	bonner	NOUN
easat-4460	108	7	[	[	X
easat-4460	108	8	21	21	NUM
easat-4460	108	9	]	]	PUNCT
easat-4460	108	10	also	also	ADV
easat-4460	108	11	supported	support	VERB
easat-4460	108	12	this	this	DET
easat-4460	108	13	statement	statement	NOUN
easat-4460	108	14	when	when	SCONJ
easat-4460	108	15	they	they	PRON
easat-4460	108	16	found	find	VERB
easat-4460	108	17	that	that	SCONJ
easat-4460	108	18	audit	audit	NOUN
easat-4460	108	19	committees	committee	NOUN
easat-4460	108	20	with	with	ADP
easat-4460	108	21	accounting	account	VERB
easat-4460	108	22	financial	financial	ADJ
easat-4460	108	23	experts	expert	NOUN
easat-4460	108	24	lead	lead	VERB
easat-4460	108	25	to	to	ADP
easat-4460	108	26	positive	positive	ADJ
easat-4460	108	27	financial	financial	ADJ
easat-4460	108	28	reporting	reporting	NOUN
easat-4460	108	29	results	result	NOUN
easat-4460	108	30	such	such	ADJ
easat-4460	108	31	as	as	ADP
easat-4460	108	32	low	low	ADJ
easat-4460	108	33	likelihood	likelihood	NOUN
easat-4460	108	34	for	for	SCONJ
easat-4460	108	35	the	the	DET
easat-4460	108	36	firms	firm	NOUN
easat-4460	108	37	to	to	PART
easat-4460	108	38	perform	perform	VERB
easat-4460	108	39	restatements	restatement	NOUN
easat-4460	108	40	.	.	PUNCT
easat-4460	109	1	this	this	PRON
easat-4460	109	2	is	be	AUX
easat-4460	109	3	because	because	SCONJ
easat-4460	109	4	audit	audit	NOUN
easat-4460	109	5	committees	committee	NOUN
easat-4460	109	6	with	with	ADP
easat-4460	109	7	such	such	ADJ
easat-4460	109	8	experts	expert	NOUN
easat-4460	109	9	can	can	AUX
easat-4460	109	10	contribute	contribute	VERB
easat-4460	109	11	more	more	ADJ
easat-4460	109	12	knowledge	knowledge	NOUN
easat-4460	109	13	and	and	CCONJ
easat-4460	109	14	input	input	NOUN
easat-4460	109	15	on	on	ADP
easat-4460	109	16	the	the	DET
easat-4460	109	17	financial	financial	ADJ
easat-4460	109	18	and	and	CCONJ
easat-4460	109	19	nonfinancial	nonfinancial	ADJ
easat-4460	109	20	statements	statement	NOUN
easat-4460	109	21	in	in	ADP
easat-4460	109	22	terms	term	NOUN
easat-4460	109	23	of	of	ADP
easat-4460	109	24	reporting	report	VERB
easat-4460	109	25	them	they	PRON
easat-4460	109	26	for	for	ADP
easat-4460	109	27	release	release	NOUN
easat-4460	109	28	.	.	PUNCT
easat-4460	110	1	not	not	PART
easat-4460	110	2	only	only	ADV
easat-4460	110	3	that	that	PRON
easat-4460	110	4	but	but	CCONJ
easat-4460	110	5	audit	audit	NOUN
easat-4460	110	6	committees	committee	NOUN
easat-4460	110	7	with	with	ADP
easat-4460	110	8	this	this	DET
easat-4460	110	9	expertise	expertise	NOUN
easat-4460	110	10	are	be	AUX
easat-4460	110	11	also	also	ADV
easat-4460	110	12	needed	need	VERB
easat-4460	110	13	because	because	SCONJ
easat-4460	110	14	more	more	ADJ
easat-4460	110	15	members	member	NOUN
easat-4460	110	16	with	with	ADP
easat-4460	110	17	experts	expert	NOUN
easat-4460	110	18	will	will	AUX
easat-4460	110	19	allow	allow	VERB
easat-4460	110	20	room	room	NOUN
easat-4460	110	21	for	for	ADP
easat-4460	110	22	uncovering	uncover	VERB
easat-4460	110	23	the	the	DET
easat-4460	110	24	mistakes	mistake	NOUN
easat-4460	110	25	made	make	VERB
easat-4460	110	26	on	on	ADP
easat-4460	110	27	the	the	DET
easat-4460	110	28	statements	statement	NOUN
easat-4460	110	29	and	and	CCONJ
easat-4460	110	30	amendments	amendment	NOUN
easat-4460	110	31	to	to	PART
easat-4460	110	32	be	be	AUX
easat-4460	110	33	done	do	VERB
easat-4460	110	34	.	.	PUNCT
easat-4460	111	1	this	this	PRON
easat-4460	111	2	will	will	AUX
easat-4460	111	3	also	also	ADV
easat-4460	111	4	reduce	reduce	VERB
easat-4460	111	5	information	information	NOUN
easat-4460	111	6	asymmetrical	asymmetrical	ADJ
easat-4460	111	7	between	between	ADP
easat-4460	111	8	the	the	DET
easat-4460	111	9	management	management	NOUN
easat-4460	111	10	level	level	NOUN
easat-4460	111	11	and	and	CCONJ
easat-4460	111	12	the	the	DET
easat-4460	111	13	stakeholders	stakeholder	NOUN
easat-4460	111	14	.	.	PUNCT
easat-4460	112	1	this	this	PRON
easat-4460	112	2	is	be	AUX
easat-4460	112	3	justified	justify	VERB
easat-4460	112	4	by	by	ADP
easat-4460	112	5	a	a	DET
easat-4460	112	6	study	study	NOUN
easat-4460	112	7	conducted	conduct	VERB
easat-4460	112	8	in	in	ADP
easat-4460	112	9	the	the	DET
easat-4460	112	10	us	we	PRON
easat-4460	112	11	which	which	PRON
easat-4460	112	12	found	find	VERB
easat-4460	112	13	that	that	SCONJ
easat-4460	112	14	an	an	DET
easat-4460	112	15	audit	audit	NOUN
easat-4460	112	16	committee	committee	NOUN
easat-4460	112	17	with	with	ADP
easat-4460	112	18	financial	financial	ADJ
easat-4460	112	19	expertise	expertise	NOUN
easat-4460	112	20	is	be	AUX
easat-4460	112	21	negatively	negatively	ADV
easat-4460	112	22	significantly	significantly	ADV
easat-4460	112	23	related	relate	VERB
easat-4460	112	24	to	to	ADP
easat-4460	112	25	information	information	NOUN
easat-4460	112	26	asymmetry	asymmetry	PROPN
easat-4460	112	27	el	el	PROPN
easat-4460	112	28	mahdy	mahdy	PROPN
easat-4460	112	29	,	,	PUNCT
easat-4460	112	30	et	et	PROPN
easat-4460	112	31	al	al	PROPN
easat-4460	112	32	.	.	PUNCT
easat-4460	113	1	[	[	X
easat-4460	113	2	22	22	NUM
easat-4460	113	3	]	]	PUNCT
easat-4460	113	4	.	.	PUNCT
easat-4460	114	1	this	this	DET
easat-4460	114	2	finding	finding	NOUN
easat-4460	114	3	is	be	AUX
easat-4460	114	4	consistent	consistent	ADJ
easat-4460	114	5	with	with	ADP
easat-4460	114	6	the	the	DET
easat-4460	114	7	study	study	NOUN
easat-4460	114	8	by	by	ADP
easat-4460	114	9	buallay	buallay	NOUN
easat-4460	114	10	and	and	CCONJ
easat-4460	114	11	al	al	PROPN
easat-4460	114	12	-	-	PUNCT
easat-4460	114	13	ajmi	ajmi	PRON
easat-4460	114	14	[	[	X
easat-4460	114	15	14	14	NUM
easat-4460	114	16	]	]	PUNCT
easat-4460	114	17	which	which	PRON
easat-4460	114	18	found	find	VERB
easat-4460	114	19	that	that	SCONJ
easat-4460	114	20	audit	audit	NOUN
easat-4460	114	21	committee	committee	NOUN
easat-4460	114	22	financial	financial	ADJ
easat-4460	114	23	expertise	expertise	NOUN
easat-4460	114	24	is	be	AUX
easat-4460	114	25	negatively	negatively	ADV
easat-4460	114	26	associated	associate	VERB
easat-4460	114	27	with	with	ADP
easat-4460	114	28	sustainability	sustainability	NOUN
easat-4460	114	29	disclosure	disclosure	NOUN
easat-4460	114	30	.	.	PUNCT
easat-4460	115	1	this	this	PRON
easat-4460	115	2	does	do	AUX
easat-4460	115	3	not	not	PART
easat-4460	115	4	only	only	ADV
easat-4460	115	5	benefit	benefit	VERB
easat-4460	115	6	the	the	DET
easat-4460	115	7	firms	firm	NOUN
easat-4460	115	8	,	,	PUNCT
easat-4460	115	9	but	but	CCONJ
easat-4460	115	10	it	it	PRON
easat-4460	115	11	will	will	AUX
easat-4460	115	12	also	also	ADV
easat-4460	115	13	contribute	contribute	VERB
easat-4460	115	14	to	to	ADP
easat-4460	115	15	enhancing	enhance	VERB
easat-4460	115	16	the	the	DET
easat-4460	115	17	condition	condition	NOUN
easat-4460	115	18	of	of	ADP
easat-4460	115	19	the	the	DET
easat-4460	115	20	investment	investment	NOUN
easat-4460	115	21	market	market	NOUN
easat-4460	115	22	.	.	PUNCT
easat-4460	116	1	this	this	PRON
easat-4460	116	2	proved	prove	VERB
easat-4460	116	3	that	that	SCONJ
easat-4460	116	4	more	more	ADJ
easat-4460	116	5	members	member	NOUN
easat-4460	116	6	with	with	ADP
easat-4460	116	7	financial	financial	ADJ
easat-4460	116	8	expertise	expertise	NOUN
easat-4460	116	9	in	in	ADP
easat-4460	116	10	the	the	DET
easat-4460	116	11	committee	committee	NOUN
easat-4460	116	12	will	will	AUX
easat-4460	116	13	reduce	reduce	VERB
easat-4460	116	14	information	information	NOUN
easat-4460	116	15	asymmetry	asymmetry	NOUN
easat-4460	116	16	.	.	PUNCT
easat-4460	117	1	however	however	ADV
easat-4460	117	2	,	,	PUNCT
easat-4460	117	3	despite	despite	SCONJ
easat-4460	117	4	being	be	AUX
easat-4460	117	5	on	on	ADP
easat-4460	117	6	an	an	DET
easat-4460	117	7	audit	audit	NOUN
easat-4460	117	8	committee	committee	NOUN
easat-4460	117	9	,	,	PUNCT
easat-4460	117	10	the	the	DET
easat-4460	117	11	expertise	expertise	NOUN
easat-4460	117	12	needed	need	VERB
easat-4460	117	13	is	be	AUX
easat-4460	117	14	not	not	PART
easat-4460	117	15	only	only	ADV
easat-4460	117	16	limited	limit	VERB
easat-4460	117	17	to	to	ADP
easat-4460	117	18	the	the	DET
easat-4460	117	19	expertise	expertise	NOUN
easat-4460	117	20	in	in	ADP
easat-4460	117	21	the	the	DET
easat-4460	117	22	financial	financial	ADJ
easat-4460	117	23	background	background	NOUN
easat-4460	117	24	.	.	PUNCT
easat-4460	118	1	for	for	ADP
easat-4460	118	2	example	example	NOUN
easat-4460	118	3	,	,	PUNCT
easat-4460	118	4	an	an	DET
easat-4460	118	5	audit	audit	NOUN
easat-4460	118	6	committee	committee	NOUN
easat-4460	118	7	must	must	AUX
easat-4460	118	8	be	be	AUX
easat-4460	118	9	equipped	equip	VERB
easat-4460	118	10	with	with	ADP
easat-4460	118	11	members	member	NOUN
easat-4460	118	12	with	with	ADP
easat-4460	118	13	accounting	accounting	NOUN
easat-4460	118	14	expertise	expertise	NOUN
easat-4460	118	15	,	,	PUNCT
easat-4460	118	16	financial	financial	ADJ
easat-4460	118	17	expertise	expertise	NOUN
easat-4460	118	18	as	as	ADV
easat-4460	118	19	well	well	ADV
easat-4460	118	20	as	as	ADP
easat-4460	118	21	supervision	supervision	NOUN
easat-4460	118	22	expertise	expertise	NOUN
easat-4460	118	23	.	.	PUNCT
easat-4460	119	1	however	however	ADV
easat-4460	119	2	,	,	PUNCT
easat-4460	119	3	financial	financial	ADJ
easat-4460	119	4	expertise	expertise	NOUN
easat-4460	119	5	alone	alone	ADV
easat-4460	119	6	can	can	AUX
easat-4460	119	7	provide	provide	VERB
easat-4460	119	8	enough	enough	ADJ
easat-4460	119	9	knowledge	knowledge	NOUN
easat-4460	119	10	to	to	PART
easat-4460	119	11	improve	improve	VERB
easat-4460	119	12	reporting	reporting	NOUN
easat-4460	119	13	processes	process	NOUN
easat-4460	119	14	and	and	CCONJ
easat-4460	119	15	outcomes	outcome	NOUN
easat-4460	119	16	but	but	CCONJ
easat-4460	119	17	that	that	SCONJ
easat-4460	119	18	alone	alone	ADV
easat-4460	119	19	is	be	AUX
easat-4460	119	20	still	still	ADV
easat-4460	119	21	not	not	PART
easat-4460	119	22	sufficient	sufficient	ADJ
easat-4460	119	23	in	in	ADP
easat-4460	119	24	diminishing	diminish	VERB
easat-4460	119	25	accounting	accounting	NOUN
easat-4460	119	26	irregularities	irregularity	NOUN
easat-4460	119	27	in	in	ADP
easat-4460	119	28	firms	firm	NOUN
easat-4460	119	29	.	.	PUNCT
easat-4460	120	1	2.6	2.6	NUM
easat-4460	120	2	.	.	PUNCT
easat-4460	120	3	audit	audit	NOUN
easat-4460	120	4	committee	committee	PROPN
easat-4460	120	5	independence	independence	NOUN
easat-4460	120	6	the	the	DET
easat-4460	120	7	independence	independence	NOUN
easat-4460	120	8	of	of	ADP
easat-4460	120	9	an	an	DET
easat-4460	120	10	audit	audit	NOUN
easat-4460	120	11	committee	committee	NOUN
easat-4460	120	12	is	be	AUX
easat-4460	120	13	closely	closely	ADV
easat-4460	120	14	linked	link	VERB
easat-4460	120	15	to	to	ADP
easat-4460	120	16	the	the	DET
easat-4460	120	17	effectiveness	effectiveness	NOUN
easat-4460	120	18	of	of	ADP
easat-4460	120	19	the	the	DET
easat-4460	120	20	audit	audit	NOUN
easat-4460	120	21	committee	committee	NOUN
easat-4460	120	22	along	along	ADP
easat-4460	120	23	with	with	ADP
easat-4460	120	24	the	the	DET
easat-4460	120	25	quality	quality	NOUN
easat-4460	120	26	of	of	ADP
easat-4460	120	27	a	a	DET
easat-4460	120	28	firm	firm	NOUN
easat-4460	120	29	’s	’s	PART
easat-4460	120	30	annual	annual	ADJ
easat-4460	120	31	reports	report	NOUN
easat-4460	120	32	.	.	PUNCT
easat-4460	121	1	the	the	DET
easat-4460	121	2	underlying	underlying	ADJ
easat-4460	121	3	belief	belief	NOUN
easat-4460	121	4	of	of	ADP
easat-4460	121	5	this	this	PRON
easat-4460	121	6	is	be	AUX
easat-4460	121	7	that	that	SCONJ
easat-4460	121	8	an	an	DET
easat-4460	121	9	independent	independent	ADJ
easat-4460	121	10	audit	audit	NOUN
easat-4460	121	11	committee	committee	NOUN
easat-4460	121	12	can	can	AUX
easat-4460	121	13	make	make	VERB
easat-4460	121	14	sound	sound	ADJ
easat-4460	121	15	and	and	CCONJ
easat-4460	121	16	firm	firm	ADJ
easat-4460	121	17	judgments	judgment	NOUN
easat-4460	121	18	and	and	CCONJ
easat-4460	121	19	criticisms	criticism	NOUN
easat-4460	121	20	when	when	SCONJ
easat-4460	121	21	they	they	PRON
easat-4460	121	22	are	be	AUX
easat-4460	121	23	free	free	ADJ
easat-4460	121	24	from	from	ADP
easat-4460	121	25	the	the	DET
easat-4460	121	26	management	management	NOUN
easat-4460	121	27	level	level	NOUN
easat-4460	121	28	.	.	PUNCT
easat-4460	122	1	based	base	VERB
easat-4460	122	2	on	on	ADP
easat-4460	122	3	agency	agency	NOUN
easat-4460	122	4	theory	theory	NOUN
easat-4460	122	5	,	,	PUNCT
easat-4460	122	6	independent	independent	ADJ
easat-4460	122	7	directors	director	NOUN
easat-4460	122	8	are	be	AUX
easat-4460	122	9	more	more	ADV
easat-4460	122	10	likely	likely	ADJ
easat-4460	122	11	to	to	PART
easat-4460	122	12	increase	increase	VERB
easat-4460	122	13	disclosures	disclosure	NOUN
easat-4460	122	14	as	as	ADV
easat-4460	122	15	well	well	ADV
easat-4460	122	16	as	as	ADP
easat-4460	122	17	increase	increase	VERB
easat-4460	122	18	the	the	DET
easat-4460	122	19	strictness	strictness	NOUN
easat-4460	122	20	of	of	ADP
easat-4460	122	21	their	their	PRON
easat-4460	122	22	oversight	oversight	NOUN
easat-4460	122	23	role	role	NOUN
easat-4460	122	24	in	in	ADP
easat-4460	122	25	the	the	DET
easat-4460	122	26	firm	firm	NOUN
easat-4460	122	27	.	.	PUNCT
easat-4460	123	1	many	many	ADJ
easat-4460	123	2	studies	study	NOUN
easat-4460	123	3	have	have	AUX
easat-4460	123	4	been	be	AUX
easat-4460	123	5	examining	examine	VERB
easat-4460	123	6	the	the	DET
easat-4460	123	7	relationship	relationship	NOUN
easat-4460	123	8	between	between	ADP
easat-4460	123	9	audit	audit	NOUN
easat-4460	123	10	committee	committee	NOUN
easat-4460	123	11	independence	independence	NOUN
easat-4460	123	12	thus	thus	ADV
easat-4460	123	13	finding	find	VERB
easat-4460	123	14	that	that	PRON
easat-4460	123	15	audit	audit	NOUN
easat-4460	123	16	committee	committee	NOUN
easat-4460	123	17	independence	independence	NOUN
easat-4460	123	18	is	be	AUX
easat-4460	123	19	indeed	indeed	ADV
easat-4460	123	20	associated	associate	VERB
easat-4460	123	21	positively	positively	ADV
easat-4460	123	22	with	with	ADP
easat-4460	123	23	the	the	DET
easat-4460	123	24	quality	quality	NOUN
easat-4460	123	25	of	of	ADP
easat-4460	123	26	disclosures	disclosure	NOUN
easat-4460	123	27	[	[	X
easat-4460	123	28	13	13	NUM
easat-4460	123	29	,	,	PUNCT
easat-4460	123	30	14	14	NUM
easat-4460	123	31	,	,	PUNCT
easat-4460	123	32	23	23	NUM
easat-4460	123	33	]	]	PUNCT
easat-4460	123	34	.	.	PUNCT
easat-4460	124	1	for	for	ADP
easat-4460	124	2	example	example	NOUN
easat-4460	124	3	,	,	PUNCT
easat-4460	124	4	it	it	PRON
easat-4460	124	5	is	be	AUX
easat-4460	124	6	found	find	VERB
easat-4460	124	7	that	that	SCONJ
easat-4460	124	8	adding	add	VERB
easat-4460	124	9	more	more	ADV
easat-4460	124	10	independent	independent	ADJ
easat-4460	124	11	directors	director	NOUN
easat-4460	124	12	to	to	ADP
easat-4460	124	13	an	an	DET
easat-4460	124	14	audit	audit	NOUN
easat-4460	124	15	committee	committee	NOUN
easat-4460	124	16	can	can	AUX
easat-4460	124	17	increase	increase	VERB
easat-4460	124	18	the	the	DET
easat-4460	124	19	disclosure	disclosure	NOUN
easat-4460	124	20	levels	level	NOUN
easat-4460	124	21	in	in	ADP
easat-4460	124	22	addition	addition	NOUN
easat-4460	124	23	to	to	ADP
easat-4460	124	24	minimizing	minimize	VERB
easat-4460	124	25	information	information	NOUN
easat-4460	124	26	asymmetry	asymmetry	NOUN
easat-4460	124	27	for	for	ADP
easat-4460	124	28	the	the	DET
easat-4460	124	29	investors	investor	NOUN
easat-4460	124	30	and	and	CCONJ
easat-4460	124	31	stakeholders	stakeholder	NOUN
easat-4460	124	32	[	[	X
easat-4460	124	33	23	23	NUM
easat-4460	124	34	]	]	PUNCT
easat-4460	124	35	.	.	PUNCT
easat-4460	125	1	to	to	PART
easat-4460	125	2	support	support	VERB
easat-4460	125	3	this	this	DET
easat-4460	125	4	finding	finding	NOUN
easat-4460	125	5	,	,	PUNCT
easat-4460	125	6	a	a	DET
easat-4460	125	7	study	study	NOUN
easat-4460	125	8	by	by	ADP
easat-4460	125	9	setiany	setiany	NOUN
easat-4460	125	10	,	,	PUNCT
easat-4460	125	11	et	et	PROPN
easat-4460	125	12	al	al	PROPN
easat-4460	125	13	.	.	PUNCT
easat-4460	126	1	[	[	X
easat-4460	126	2	24	24	NUM
easat-4460	126	3	]	]	PUNCT
easat-4460	126	4	suggested	suggest	VERB
easat-4460	126	5	that	that	SCONJ
easat-4460	126	6	the	the	DET
easat-4460	126	7	independence	independence	NOUN
easat-4460	126	8	of	of	ADP
easat-4460	126	9	an	an	DET
easat-4460	126	10	audit	audit	NOUN
easat-4460	126	11	committee	committee	NOUN
easat-4460	126	12	has	have	VERB
easat-4460	126	13	a	a	DET
easat-4460	126	14	significant	significant	ADJ
easat-4460	126	15	positive	positive	ADJ
easat-4460	126	16	effect	effect	NOUN
easat-4460	126	17	on	on	ADP
easat-4460	126	18	the	the	DET
easat-4460	126	19	organization	organization	NOUN
easat-4460	126	20	’s	’s	PART
easat-4460	126	21	voluntary	voluntary	ADJ
easat-4460	126	22	financial	financial	ADJ
easat-4460	126	23	disclosure	disclosure	NOUN
easat-4460	126	24	.	.	PUNCT
easat-4460	127	1	this	this	PRON
easat-4460	127	2	is	be	AUX
easat-4460	127	3	possible	possible	ADJ
easat-4460	127	4	because	because	SCONJ
easat-4460	127	5	a	a	DET
easat-4460	127	6	study	study	NOUN
easat-4460	127	7	found	find	VERB
easat-4460	127	8	that	that	SCONJ
easat-4460	127	9	the	the	DET
easat-4460	127	10	proportion	proportion	NOUN
easat-4460	127	11	of	of	ADP
easat-4460	127	12	independent	independent	ADJ
easat-4460	127	13	directors	director	NOUN
easat-4460	127	14	positively	positively	ADV
easat-4460	127	15	influences	influence	VERB
easat-4460	127	16	the	the	DET
easat-4460	127	17	frequency	frequency	NOUN
easat-4460	127	18	of	of	ADP
easat-4460	127	19	audit	audit	NOUN
easat-4460	127	20	committee	committee	NOUN
easat-4460	127	21	meetings	meeting	NOUN
easat-4460	127	22	,	,	PUNCT
easat-4460	127	23	as	as	SCONJ
easat-4460	127	24	having	have	VERB
easat-4460	127	25	more	more	ADJ
easat-4460	127	26	frequent	frequent	ADJ
easat-4460	127	27	meetings	meeting	NOUN
easat-4460	127	28	allows	allow	VERB
easat-4460	127	29	for	for	ADP
easat-4460	127	30	thorough	thorough	ADJ
easat-4460	127	31	discussions	discussion	NOUN
easat-4460	127	32	to	to	PART
easat-4460	127	33	address	address	VERB
easat-4460	127	34	235	235	NUM
easat-4460	127	35	edelweiss	edelweiss	PROPN
easat-4460	127	36	applied	apply	VERB
easat-4460	127	37	science	science	NOUN
easat-4460	127	38	and	and	CCONJ
easat-4460	127	39	technology	technology	NOUN
easat-4460	127	40	issn	issn	PROPN
easat-4460	127	41	:	:	PUNCT
easat-4460	127	42	2576	2576	NUM
easat-4460	127	43	-	-	SYM
easat-4460	127	44	8484	8484	NUM
easat-4460	127	45	vol	vol	NOUN
easat-4460	127	46	.	.	PROPN
easat-4460	128	1	9	9	NUM
easat-4460	128	2	,	,	PUNCT
easat-4460	128	3	no	no	INTJ
easat-4460	128	4	.	.	NOUN
easat-4460	128	5	2	2	NUM
easat-4460	128	6	:	:	SYM
easat-4460	128	7	231	231	NUM
easat-4460	128	8	-	-	SYM
easat-4460	128	9	243	243	NUM
easat-4460	128	10	,	,	PUNCT
easat-4460	128	11	2025	2025	NUM
easat-4460	128	12	doi	doi	NOUN
easat-4460	128	13	:	:	PUNCT
easat-4460	128	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	128	15	©	©	PROPN
easat-4460	128	16	2025	2025	NUM
easat-4460	128	17	by	by	ADP
easat-4460	128	18	the	the	DET
easat-4460	128	19	authors	author	NOUN
easat-4460	128	20	;	;	PUNCT
easat-4460	128	21	licensee	licensee	PROPN
easat-4460	128	22	learning	learn	VERB
easat-4460	128	23	gate	gate	NOUN
easat-4460	128	24	issues	issue	NOUN
easat-4460	128	25	effectively	effectively	ADV
easat-4460	128	26	and	and	CCONJ
easat-4460	128	27	ensure	ensure	VERB
easat-4460	128	28	proper	proper	ADJ
easat-4460	128	29	oversight	oversight	NOUN
easat-4460	128	30	[	[	X
easat-4460	128	31	25	25	NUM
easat-4460	128	32	]	]	PUNCT
easat-4460	128	33	.	.	PUNCT
easat-4460	129	1	in	in	ADP
easat-4460	129	2	addition	addition	NOUN
easat-4460	129	3	,	,	PUNCT
easat-4460	129	4	a	a	DET
easat-4460	129	5	study	study	NOUN
easat-4460	129	6	in	in	ADP
easat-4460	129	7	the	the	DET
easat-4460	129	8	malaysian	malaysian	ADJ
easat-4460	129	9	context	context	NOUN
easat-4460	129	10	found	find	VERB
easat-4460	129	11	that	that	SCONJ
easat-4460	129	12	there	there	PRON
easat-4460	129	13	is	be	VERB
easat-4460	129	14	no	no	DET
easat-4460	129	15	significant	significant	ADJ
easat-4460	129	16	positive	positive	ADJ
easat-4460	129	17	relationship	relationship	NOUN
easat-4460	129	18	between	between	ADP
easat-4460	129	19	the	the	DET
easat-4460	129	20	independence	independence	NOUN
easat-4460	129	21	of	of	ADP
easat-4460	129	22	an	an	DET
easat-4460	129	23	audit	audit	NOUN
easat-4460	129	24	committee	committee	NOUN
easat-4460	129	25	and	and	CCONJ
easat-4460	129	26	voluntary	voluntary	ADJ
easat-4460	129	27	disclosures	disclosure	NOUN
easat-4460	129	28	[	[	X
easat-4460	129	29	26	26	NUM
easat-4460	129	30	]	]	PUNCT
easat-4460	129	31	.	.	PUNCT
easat-4460	130	1	3	3	X
easat-4460	130	2	.	.	X
easat-4460	130	3	methodology	methodology	NOUN
easat-4460	130	4	3.1	3.1	NUM
easat-4460	130	5	.	.	PUNCT
easat-4460	131	1	sample	sample	NOUN
easat-4460	131	2	description	description	NOUN
easat-4460	131	3	and	and	CCONJ
easat-4460	131	4	data	datum	NOUN
easat-4460	131	5	collection	collection	NOUN
easat-4460	131	6	this	this	DET
easat-4460	131	7	study	study	NOUN
easat-4460	131	8	focuses	focus	VERB
easat-4460	131	9	on	on	ADP
easat-4460	131	10	firms	firm	NOUN
easat-4460	131	11	listed	list	VERB
easat-4460	131	12	on	on	ADP
easat-4460	131	13	bursa	bursa	PROPN
easat-4460	131	14	malaysia	malaysia	PROPN
easat-4460	131	15	as	as	ADP
easat-4460	131	16	the	the	DET
easat-4460	131	17	population	population	NOUN
easat-4460	131	18	.	.	PUNCT
easat-4460	132	1	a	a	DET
easat-4460	132	2	sample	sample	NOUN
easat-4460	132	3	of	of	ADP
easat-4460	132	4	380	380	NUM
easat-4460	132	5	malaysian	malaysian	ADJ
easat-4460	132	6	firms	firm	NOUN
easat-4460	132	7	from	from	ADP
easat-4460	132	8	various	various	ADJ
easat-4460	132	9	industries	industry	NOUN
easat-4460	132	10	was	be	AUX
easat-4460	132	11	selected	select	VERB
easat-4460	132	12	for	for	ADP
easat-4460	132	13	observation	observation	NOUN
easat-4460	132	14	.	.	PUNCT
easat-4460	133	1	the	the	DET
easat-4460	133	2	observation	observation	NOUN
easat-4460	133	3	period	period	NOUN
easat-4460	133	4	will	will	AUX
easat-4460	133	5	cover	cover	VERB
easat-4460	133	6	two	two	NUM
easat-4460	133	7	years	year	NOUN
easat-4460	133	8	,	,	PUNCT
easat-4460	133	9	specifically	specifically	ADV
easat-4460	133	10	from	from	ADP
easat-4460	133	11	2020	2020	NUM
easat-4460	133	12	to	to	ADP
easat-4460	133	13	2021	2021	NUM
easat-4460	133	14	.	.	PUNCT
easat-4460	134	1	bursa	bursa	NOUN
easat-4460	134	2	malaysia	malaysia	PROPN
easat-4460	134	3	provides	provide	VERB
easat-4460	134	4	the	the	DET
easat-4460	134	5	annual	annual	ADJ
easat-4460	134	6	reports	report	NOUN
easat-4460	134	7	of	of	ADP
easat-4460	134	8	these	these	DET
easat-4460	134	9	firms	firm	NOUN
easat-4460	134	10	,	,	PUNCT
easat-4460	134	11	which	which	PRON
easat-4460	134	12	contain	contain	VERB
easat-4460	134	13	all	all	DET
easat-4460	134	14	the	the	DET
easat-4460	134	15	necessary	necessary	ADJ
easat-4460	134	16	data	datum	NOUN
easat-4460	134	17	for	for	ADP
easat-4460	134	18	the	the	DET
easat-4460	134	19	independent	independent	ADJ
easat-4460	134	20	and	and	CCONJ
easat-4460	134	21	most	most	ADJ
easat-4460	134	22	of	of	ADP
easat-4460	134	23	the	the	DET
easat-4460	134	24	control	control	NOUN
easat-4460	134	25	variables	variable	NOUN
easat-4460	134	26	.	.	PUNCT
easat-4460	135	1	the	the	DET
easat-4460	135	2	market	market	NOUN
easat-4460	135	3	capitalization	capitalization	NOUN
easat-4460	135	4	data	datum	NOUN
easat-4460	135	5	,	,	PUNCT
easat-4460	135	6	however	however	ADV
easat-4460	135	7	,	,	PUNCT
easat-4460	135	8	will	will	AUX
easat-4460	135	9	be	be	AUX
easat-4460	135	10	obtained	obtain	VERB
easat-4460	135	11	from	from	ADP
easat-4460	135	12	the	the	DET
easat-4460	135	13	orbis	orbis	PROPN
easat-4460	135	14	database	database	NOUN
easat-4460	135	15	.	.	PUNCT
easat-4460	136	1	3.2	3.2	NUM
easat-4460	136	2	.	.	PUNCT
easat-4460	137	1	regression	regression	NOUN
easat-4460	137	2	model	model	NOUN
easat-4460	137	3	a	a	DET
easat-4460	137	4	regression	regression	NOUN
easat-4460	137	5	test	test	NOUN
easat-4460	137	6	is	be	AUX
easat-4460	137	7	used	use	VERB
easat-4460	137	8	to	to	PART
easat-4460	137	9	analyze	analyze	VERB
easat-4460	137	10	the	the	DET
easat-4460	137	11	relationship	relationship	NOUN
easat-4460	137	12	between	between	ADP
easat-4460	137	13	independent	independent	ADJ
easat-4460	137	14	variables	variable	NOUN
easat-4460	137	15	,	,	PUNCT
easat-4460	137	16	such	such	ADJ
easat-4460	137	17	as	as	ADP
easat-4460	137	18	audit	audit	NOUN
easat-4460	137	19	characteristics	characteristic	NOUN
easat-4460	137	20	,	,	PUNCT
easat-4460	137	21	and	and	CCONJ
easat-4460	137	22	control	control	NOUN
easat-4460	137	23	variables	variable	NOUN
easat-4460	137	24	,	,	PUNCT
easat-4460	137	25	such	such	ADJ
easat-4460	137	26	as	as	ADP
easat-4460	137	27	firm	firm	ADJ
easat-4460	137	28	characteristics	characteristic	NOUN
easat-4460	137	29	,	,	PUNCT
easat-4460	137	30	with	with	ADP
easat-4460	137	31	environmental	environmental	ADJ
easat-4460	137	32	disclosure	disclosure	NOUN
easat-4460	137	33	.	.	PUNCT
easat-4460	138	1	audit	audit	NOUN
easat-4460	138	2	characteristics	characteristic	NOUN
easat-4460	138	3	may	may	AUX
easat-4460	138	4	include	include	VERB
easat-4460	138	5	factors	factor	NOUN
easat-4460	138	6	ie	ie	ADP
easat-4460	138	7	audit	audit	NOUN
easat-4460	138	8	committee	committee	NOUN
easat-4460	138	9	size	size	NOUN
easat-4460	138	10	,	,	PUNCT
easat-4460	138	11	audit	audit	NOUN
easat-4460	138	12	committee	committee	NOUN
easat-4460	138	13	meeting	meeting	NOUN
easat-4460	138	14	,	,	PUNCT
easat-4460	138	15	audit	audit	NOUN
easat-4460	138	16	committee	committee	NOUN
easat-4460	138	17	expertise	expertise	NOUN
easat-4460	138	18	,	,	PUNCT
easat-4460	138	19	and	and	CCONJ
easat-4460	138	20	audit	audit	NOUN
easat-4460	138	21	committee	committee	NOUN
easat-4460	138	22	independence	independence	NOUN
easat-4460	138	23	,	,	PUNCT
easat-4460	138	24	while	while	SCONJ
easat-4460	138	25	firm	firm	ADJ
easat-4460	138	26	characteristics	characteristic	NOUN
easat-4460	138	27	may	may	AUX
easat-4460	138	28	include	include	VERB
easat-4460	138	29	market	market	NOUN
easat-4460	138	30	capitalization	capitalization	NOUN
easat-4460	138	31	,	,	PUNCT
easat-4460	138	32	profitability	profitability	NOUN
easat-4460	138	33	,	,	PUNCT
easat-4460	138	34	leverage	leverage	NOUN
easat-4460	138	35	and	and	CCONJ
easat-4460	138	36	size	size	NOUN
easat-4460	138	37	,	,	PUNCT
easat-4460	138	38	profitability	profitability	NOUN
easat-4460	138	39	,	,	PUNCT
easat-4460	138	40	and	and	CCONJ
easat-4460	138	41	industry	industry	NOUN
easat-4460	138	42	type	type	NOUN
easat-4460	138	43	.	.	PUNCT
easat-4460	139	1	the	the	DET
easat-4460	139	2	model	model	NOUN
easat-4460	139	3	estimates	estimate	VERB
easat-4460	139	4	the	the	DET
easat-4460	139	5	extent	extent	NOUN
easat-4460	139	6	to	to	PART
easat-4460	139	7	which	which	PRON
easat-4460	139	8	each	each	DET
easat-4460	139	9	independent	independent	ADJ
easat-4460	139	10	and	and	CCONJ
easat-4460	139	11	control	control	NOUN
easat-4460	139	12	variable	variable	ADJ
easat-4460	139	13	influences	influence	VERB
easat-4460	139	14	the	the	DET
easat-4460	139	15	level	level	NOUN
easat-4460	139	16	of	of	ADP
easat-4460	139	17	environmental	environmental	ADJ
easat-4460	139	18	disclosure	disclosure	NOUN
easat-4460	139	19	,	,	PUNCT
easat-4460	139	20	as	as	SCONJ
easat-4460	139	21	measured	measure	VERB
easat-4460	139	22	by	by	ADP
easat-4460	139	23	specific	specific	ADJ
easat-4460	139	24	indices	index	NOUN
easat-4460	139	25	or	or	CCONJ
easat-4460	139	26	metrics	metric	NOUN
easat-4460	139	27	.	.	PUNCT
easat-4460	140	1	by	by	ADP
easat-4460	140	2	evaluating	evaluate	VERB
easat-4460	140	3	the	the	DET
easat-4460	140	4	coefficients	coefficient	NOUN
easat-4460	140	5	and	and	CCONJ
easat-4460	140	6	significance	significance	NOUN
easat-4460	140	7	levels	level	NOUN
easat-4460	140	8	,	,	PUNCT
easat-4460	140	9	the	the	DET
easat-4460	140	10	regression	regression	NOUN
easat-4460	140	11	model	model	NOUN
easat-4460	140	12	provides	provide	VERB
easat-4460	140	13	insights	insight	NOUN
easat-4460	140	14	into	into	ADP
easat-4460	140	15	which	which	PRON
easat-4460	140	16	factors	factor	NOUN
easat-4460	140	17	are	be	AUX
easat-4460	140	18	most	most	ADV
easat-4460	140	19	strongly	strongly	ADV
easat-4460	140	20	associated	associate	VERB
easat-4460	140	21	with	with	ADP
easat-4460	140	22	environmental	environmental	ADJ
easat-4460	140	23	disclosure	disclosure	NOUN
easat-4460	140	24	practices	practice	NOUN
easat-4460	140	25	.	.	PUNCT
easat-4460	141	1	the	the	DET
easat-4460	141	2	regression	regression	NOUN
easat-4460	141	3	model	model	NOUN
easat-4460	141	4	specifications	specification	NOUN
easat-4460	141	5	are	be	AUX
easat-4460	141	6	as	as	SCONJ
easat-4460	141	7	stated	state	VERB
easat-4460	141	8	below	below	ADV
easat-4460	141	9	:	:	PUNCT
easat-4460	142	1	𝐸𝐷𝑖𝑡	𝐸𝐷𝑖𝑡	PROPN
easat-4460	142	2	=	=	PUNCT
easat-4460	142	3	𝛼	𝛼	PROPN
easat-4460	142	4	+	+	NOUN
easat-4460	142	5	𝛽1𝐴𝐶𝑆𝑖𝑡	𝛽1𝐴𝐶𝑆𝑖𝑡	NOUN
easat-4460	142	6	+	+	NUM
easat-4460	142	7	𝛽2𝐴𝐶𝑀𝑖𝑡	𝛽2𝐴𝐶𝑀𝑖𝑡	NOUN
easat-4460	142	8	+	+	NUM
easat-4460	142	9	𝛽3𝐴𝐶𝐸𝑖𝑡	𝛽3𝐴𝐶𝐸𝑖𝑡	NOUN
easat-4460	142	10	+	+	ADJ
easat-4460	142	11	𝛽4𝐴𝐶𝐼𝑖𝑡	𝛽4𝐴𝐶𝐼𝑖𝑡	NOUN
easat-4460	142	12	+	+	CCONJ
easat-4460	142	13	𝛽5𝑀𝐾𝑇𝑖𝑡	𝛽5𝑀𝐾𝑇𝑖𝑡	ADJ
easat-4460	142	14	+	+	NOUN
easat-4460	142	15	𝛽6𝐹𝑃𝑖𝑡	𝛽6𝐹𝑃𝑖𝑡	X
easat-4460	142	16	+	+	NUM
easat-4460	142	17	𝛽7𝐿𝐸𝑉𝑖𝑡	𝛽7𝐿𝐸𝑉𝑖𝑡	PROPN
easat-4460	142	18	+	+	CCONJ
easat-4460	142	19	𝛽8𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽8𝐹𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
easat-4460	142	20	+	+	X
easat-4460	142	21	𝑒𝑖𝑡	𝑒𝑖𝑡	ADJ
easat-4460	142	22	where	where	SCONJ
easat-4460	142	23	:	:	PUNCT
easat-4460	142	24	ed	ed	NOUN
easat-4460	142	25	=	=	SYM
easat-4460	142	26	level	level	NOUN
easat-4460	142	27	of	of	ADP
easat-4460	142	28	environmental	environmental	ADJ
easat-4460	142	29	disclosure	disclosure	NOUN
easat-4460	142	30	index	index	NOUN
easat-4460	142	31	acs	acs	PROPN
easat-4460	142	32	=	=	PUNCT
easat-4460	142	33	audit	audit	NOUN
easat-4460	142	34	committee	committee	NOUN
easat-4460	142	35	size	size	NOUN
easat-4460	142	36	acm	acm	PROPN
easat-4460	142	37	=	=	SYM
easat-4460	142	38	audit	audit	NOUN
easat-4460	142	39	committee	committee	NOUN
easat-4460	142	40	meetings	meeting	NOUN
easat-4460	142	41	frequency	frequency	NOUN
easat-4460	142	42	in	in	ADP
easat-4460	142	43	a	a	DET
easat-4460	142	44	year	year	NOUN
easat-4460	142	45	ace	ace	NOUN
easat-4460	142	46	=	=	SYM
easat-4460	142	47	audit	audit	NOUN
easat-4460	142	48	committee	committee	NOUN
easat-4460	142	49	expertise	expertise	NOUN
easat-4460	142	50	aci	aci	PROPN
easat-4460	142	51	=	=	PROPN
easat-4460	142	52	audit	audit	PROPN
easat-4460	142	53	committee	committee	NOUN
easat-4460	142	54	independence	independence	NOUN
easat-4460	142	55	mkt	mkt	PROPN
easat-4460	142	56	=	=	PROPN
easat-4460	142	57	market	market	NOUN
easat-4460	142	58	capitalization	capitalization	NOUN
easat-4460	142	59	fp	fp	X
easat-4460	142	60	=	=	PUNCT
easat-4460	142	61	firm	firm	NOUN
easat-4460	142	62	profitability	profitability	NOUN
easat-4460	142	63	lev	lev	NOUN
easat-4460	142	64	=	=	SYM
easat-4460	142	65	firm	firm	NOUN
easat-4460	142	66	leverage	leverage	NOUN
easat-4460	142	67	fsize	fsize	NOUN
easat-4460	142	68	=	=	SYM
easat-4460	142	69	firm	firm	ADJ
easat-4460	142	70	size	size	NOUN
easat-4460	142	71	i	i	NOUN
easat-4460	142	72	=	=	PUNCT
easat-4460	142	73	firm	firm	NOUN
easat-4460	142	74	t	t	NOUN
easat-4460	142	75	=	=	PUNCT
easat-4460	142	76	time	time	NOUN
easat-4460	142	77	3.3	3.3	NUM
easat-4460	142	78	.	.	PUNCT
easat-4460	143	1	measurement	measurement	NOUN
easat-4460	143	2	of	of	ADP
easat-4460	143	3	variables	variable	NOUN
easat-4460	143	4	3.3.1	3.3.1	NUM
easat-4460	143	5	.	.	PUNCT
easat-4460	144	1	independent	independent	ADJ
easat-4460	144	2	variables	variable	NOUN
easat-4460	144	3	the	the	DET
easat-4460	144	4	independent	independent	ADJ
easat-4460	144	5	variables	variable	NOUN
easat-4460	144	6	consist	consist	VERB
easat-4460	144	7	of	of	ADP
easat-4460	144	8	the	the	DET
easat-4460	144	9	audit	audit	NOUN
easat-4460	144	10	committee	committee	NOUN
easat-4460	144	11	characteristics	characteristic	NOUN
easat-4460	144	12	.	.	PUNCT
easat-4460	145	1	this	this	PRON
easat-4460	145	2	includes	include	VERB
easat-4460	145	3	the	the	DET
easat-4460	145	4	size	size	NOUN
easat-4460	145	5	of	of	ADP
easat-4460	145	6	the	the	DET
easat-4460	145	7	committee	committee	NOUN
easat-4460	145	8	,	,	PUNCT
easat-4460	145	9	the	the	DET
easat-4460	145	10	number	number	NOUN
easat-4460	145	11	of	of	ADP
easat-4460	145	12	meetings	meeting	NOUN
easat-4460	145	13	held	hold	VERB
easat-4460	145	14	,	,	PUNCT
easat-4460	145	15	the	the	DET
easat-4460	145	16	expertise	expertise	NOUN
easat-4460	145	17	,	,	PUNCT
easat-4460	145	18	and	and	CCONJ
easat-4460	145	19	the	the	DET
easat-4460	145	20	independence	independence	NOUN
easat-4460	145	21	of	of	ADP
easat-4460	145	22	the	the	DET
easat-4460	145	23	committee	committee	NOUN
easat-4460	145	24	.	.	PUNCT
easat-4460	146	1	3.3.2	3.3.2	X
easat-4460	146	2	.	.	PUNCT
easat-4460	147	1	the	the	DET
easat-4460	147	2	size	size	NOUN
easat-4460	147	3	of	of	ADP
easat-4460	147	4	the	the	DET
easat-4460	147	5	committee	committee	NOUN
easat-4460	147	6	the	the	DET
easat-4460	147	7	audit	audit	NOUN
easat-4460	147	8	committee	committee	NOUN
easat-4460	147	9	size	size	NOUN
easat-4460	147	10	(	(	PUNCT
easat-4460	147	11	acs	acs	PROPN
easat-4460	147	12	)	)	PUNCT
easat-4460	147	13	is	be	AUX
easat-4460	147	14	measured	measure	VERB
easat-4460	147	15	using	use	VERB
easat-4460	147	16	the	the	DET
easat-4460	147	17	total	total	ADJ
easat-4460	147	18	number	number	NOUN
easat-4460	147	19	of	of	ADP
easat-4460	147	20	members	member	NOUN
easat-4460	147	21	in	in	ADP
easat-4460	147	22	the	the	DET
easat-4460	147	23	committee	committee	NOUN
easat-4460	147	24	[	[	X
easat-4460	147	25	13	13	NUM
easat-4460	147	26	,	,	PUNCT
easat-4460	147	27	14	14	NUM
easat-4460	147	28	]	]	PUNCT
easat-4460	147	29	.	.	PUNCT
easat-4460	148	1	236	236	NUM
easat-4460	148	2	edelweiss	edelweiss	PROPN
easat-4460	148	3	applied	apply	VERB
easat-4460	148	4	science	science	NOUN
easat-4460	148	5	and	and	CCONJ
easat-4460	148	6	technology	technology	NOUN
easat-4460	148	7	issn	issn	PROPN
easat-4460	148	8	:	:	PUNCT
easat-4460	148	9	2576	2576	NUM
easat-4460	148	10	-	-	SYM
easat-4460	148	11	8484	8484	NUM
easat-4460	148	12	vol	vol	NOUN
easat-4460	148	13	.	.	PROPN
easat-4460	149	1	9	9	NUM
easat-4460	149	2	,	,	PUNCT
easat-4460	149	3	no	no	INTJ
easat-4460	149	4	.	.	NOUN
easat-4460	149	5	2	2	NUM
easat-4460	149	6	:	:	SYM
easat-4460	149	7	231	231	NUM
easat-4460	149	8	-	-	SYM
easat-4460	149	9	243	243	NUM
easat-4460	149	10	,	,	PUNCT
easat-4460	149	11	2025	2025	NUM
easat-4460	149	12	doi	doi	NOUN
easat-4460	149	13	:	:	PUNCT
easat-4460	149	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	149	15	©	©	PROPN
easat-4460	149	16	2025	2025	NUM
easat-4460	149	17	by	by	ADP
easat-4460	149	18	the	the	DET
easat-4460	149	19	authors	author	NOUN
easat-4460	149	20	;	;	PUNCT
easat-4460	150	1	licensee	licensee	PROPN
easat-4460	150	2	learning	learn	VERB
easat-4460	150	3	gate	gate	PROPN
easat-4460	150	4	3.3.3	3.3.3	PROPN
easat-4460	150	5	.	.	PUNCT
easat-4460	151	1	the	the	DET
easat-4460	151	2	frequency	frequency	NOUN
easat-4460	151	3	of	of	ADP
easat-4460	151	4	meetings	meeting	NOUN
easat-4460	151	5	the	the	DET
easat-4460	151	6	number	number	NOUN
easat-4460	151	7	of	of	ADP
easat-4460	151	8	meetings	meeting	NOUN
easat-4460	151	9	held	hold	VERB
easat-4460	151	10	(	(	PUNCT
easat-4460	151	11	acm	acm	PROPN
easat-4460	151	12	)	)	PUNCT
easat-4460	151	13	is	be	AUX
easat-4460	151	14	simply	simply	ADV
easat-4460	151	15	the	the	DET
easat-4460	151	16	total	total	ADJ
easat-4460	151	17	number	number	NOUN
easat-4460	151	18	of	of	ADP
easat-4460	151	19	audit	audit	NOUN
easat-4460	151	20	committee	committee	NOUN
easat-4460	151	21	meetings	meeting	NOUN
easat-4460	151	22	that	that	PRON
easat-4460	151	23	are	be	AUX
easat-4460	151	24	being	be	AUX
easat-4460	151	25	held	hold	VERB
easat-4460	151	26	in	in	ADP
easat-4460	151	27	a	a	DET
easat-4460	151	28	year	year	NOUN
easat-4460	151	29	[	[	X
easat-4460	151	30	13	13	NUM
easat-4460	151	31	,	,	PUNCT
easat-4460	151	32	14	14	NUM
easat-4460	151	33	]	]	PUNCT
easat-4460	151	34	.	.	PUNCT
easat-4460	152	1	3.3.4	3.3.4	X
easat-4460	152	2	.	.	PUNCT
easat-4460	153	1	the	the	DET
easat-4460	153	2	expertise	expertise	NOUN
easat-4460	153	3	of	of	ADP
easat-4460	153	4	the	the	DET
easat-4460	153	5	committee	committee	NOUN
easat-4460	153	6	the	the	DET
easat-4460	153	7	expertise	expertise	NOUN
easat-4460	153	8	of	of	ADP
easat-4460	153	9	the	the	DET
easat-4460	153	10	committee	committee	NOUN
easat-4460	153	11	(	(	PUNCT
easat-4460	153	12	ace	ace	PROPN
easat-4460	153	13	)	)	PUNCT
easat-4460	153	14	is	be	AUX
easat-4460	153	15	measured	measure	VERB
easat-4460	153	16	using	use	VERB
easat-4460	153	17	the	the	DET
easat-4460	153	18	percentage	percentage	NOUN
easat-4460	153	19	of	of	ADP
easat-4460	153	20	the	the	DET
easat-4460	153	21	members	member	NOUN
easat-4460	153	22	from	from	ADP
easat-4460	153	23	financial	financial	ADJ
easat-4460	153	24	or	or	CCONJ
easat-4460	153	25	accounting	accounting	NOUN
easat-4460	153	26	backgrounds	background	NOUN
easat-4460	154	1	[	[	X
easat-4460	154	2	13	13	NUM
easat-4460	154	3	,	,	PUNCT
easat-4460	154	4	23	23	NUM
easat-4460	154	5	]	]	PUNCT
easat-4460	154	6	.	.	PUNCT
easat-4460	155	1	3.3.5	3.3.5	X
easat-4460	155	2	.	.	PUNCT
easat-4460	156	1	the	the	DET
easat-4460	156	2	independence	independence	NOUN
easat-4460	156	3	of	of	ADP
easat-4460	156	4	the	the	DET
easat-4460	156	5	committee	committee	NOUN
easat-4460	156	6	the	the	DET
easat-4460	156	7	independence	independence	NOUN
easat-4460	156	8	of	of	ADP
easat-4460	156	9	the	the	DET
easat-4460	156	10	committee	committee	NOUN
easat-4460	156	11	(	(	PUNCT
easat-4460	156	12	aci	aci	PROPN
easat-4460	156	13	)	)	PUNCT
easat-4460	156	14	is	be	AUX
easat-4460	156	15	measured	measure	VERB
easat-4460	156	16	by	by	ADP
easat-4460	156	17	the	the	DET
easat-4460	156	18	percentage	percentage	NOUN
easat-4460	156	19	of	of	ADP
easat-4460	156	20	independent	independent	ADJ
easat-4460	156	21	directors	director	NOUN
easat-4460	156	22	in	in	ADP
easat-4460	156	23	the	the	DET
easat-4460	156	24	committee	committee	NOUN
easat-4460	156	25	[	[	X
easat-4460	156	26	13	13	NUM
easat-4460	156	27	,	,	PUNCT
easat-4460	156	28	23	23	NUM
easat-4460	156	29	]	]	PUNCT
easat-4460	156	30	.	.	PUNCT
easat-4460	157	1	3.3.6	3.3.6	NUM
easat-4460	157	2	.	.	PUNCT
easat-4460	158	1	dependent	dependent	ADJ
easat-4460	158	2	variables	variable	VERB
easat-4460	158	3	the	the	DET
easat-4460	158	4	dependent	dependent	ADJ
easat-4460	158	5	variable	variable	NOUN
easat-4460	158	6	in	in	ADP
easat-4460	158	7	this	this	DET
easat-4460	158	8	study	study	NOUN
easat-4460	158	9	is	be	AUX
easat-4460	158	10	identified	identify	VERB
easat-4460	158	11	as	as	ADP
easat-4460	158	12	the	the	DET
easat-4460	158	13	environmental	environmental	ADJ
easat-4460	158	14	disclosure	disclosure	NOUN
easat-4460	158	15	based	base	VERB
easat-4460	158	16	on	on	ADP
easat-4460	158	17	razeed	razeed	NOUN
easat-4460	158	18	[	[	X
easat-4460	158	19	27	27	NUM
easat-4460	158	20	]	]	PUNCT
easat-4460	158	21	where	where	SCONJ
easat-4460	158	22	it	it	PRON
easat-4460	158	23	is	be	AUX
easat-4460	158	24	the	the	DET
easat-4460	158	25	total	total	ADJ
easat-4460	158	26	number	number	NOUN
easat-4460	158	27	of	of	ADP
easat-4460	158	28	items	item	NOUN
easat-4460	158	29	disclosed	disclose	VERB
easat-4460	158	30	in	in	ADP
easat-4460	158	31	table	table	NOUN
easat-4460	158	32	1	1	NUM
easat-4460	158	33	.	.	PUNCT
easat-4460	158	34	table	table	NOUN
easat-4460	158	35	1	1	NUM
easat-4460	158	36	.	.	PUNCT
easat-4460	158	37	environmental	environmental	ADJ
easat-4460	158	38	index	index	NOUN
easat-4460	158	39	[	[	X
easat-4460	158	40	27	27	NUM
easat-4460	158	41	]	]	PUNCT
easat-4460	158	42	.	.	PUNCT
easat-4460	159	1	number	number	NOUN
easat-4460	159	2	environmental	environmental	ADJ
easat-4460	159	3	item	item	NOUN
easat-4460	159	4	1	1	NUM
easat-4460	159	5	environmental	environmental	ADJ
easat-4460	159	6	programs	program	NOUN
easat-4460	159	7	and	and	CCONJ
easat-4460	159	8	policies	policy	NOUN
easat-4460	159	9	2	2	NUM
easat-4460	159	10	preventive	preventive	ADJ
easat-4460	159	11	measures	measure	NOUN
easat-4460	159	12	/	/	SYM
easat-4460	159	13	environmental	environmental	ADJ
easat-4460	159	14	protection	protection	NOUN
easat-4460	159	15	3	3	NUM
easat-4460	159	16	compliance	compliance	NOUN
easat-4460	159	17	with	with	ADP
easat-4460	159	18	environmental	environmental	ADJ
easat-4460	159	19	regulations	regulation	NOUN
easat-4460	159	20	4	4	NUM
easat-4460	159	21	reference	reference	NOUN
easat-4460	159	22	to	to	ADP
easat-4460	159	23	certification	certification	NOUN
easat-4460	159	24	5	5	NUM
easat-4460	159	25	environmental	environmental	ADJ
easat-4460	159	26	investments	investment	NOUN
easat-4460	159	27	/	/	SYM
easat-4460	159	28	capital	capital	NOUN
easat-4460	159	29	expenditures	expenditure	NOUN
easat-4460	159	30	(	(	PUNCT
easat-4460	159	31	past	past	NOUN
easat-4460	159	32	and	and	CCONJ
easat-4460	159	33	in	in	ADP
easat-4460	159	34	the	the	DET
easat-4460	159	35	current	current	ADJ
easat-4460	159	36	year	year	NOUN
easat-4460	159	37	)	)	PUNCT
easat-4460	159	38	6	6	NUM
easat-4460	159	39	environmental	environmental	ADJ
easat-4460	159	40	performance	performance	NOUN
easat-4460	159	41	/	/	SYM
easat-4460	159	42	risks	risk	NOUN
easat-4460	159	43	and	and	CCONJ
easat-4460	159	44	impact	impact	NOUN
easat-4460	159	45	on	on	ADP
easat-4460	159	46	the	the	DET
easat-4460	159	47	environment	environment	NOUN
easat-4460	159	48	(	(	PUNCT
easat-4460	159	49	quantitative	quantitative	ADJ
easat-4460	159	50	information	information	NOUN
easat-4460	159	51	)	)	PUNCT
easat-4460	159	52	7	7	NUM
easat-4460	159	53	environmental	environmental	ADJ
easat-4460	159	54	indicators	indicator	NOUN
easat-4460	159	55	8	8	NUM
easat-4460	159	56	environmental	environmental	ADJ
easat-4460	159	57	management	management	NOUN
easat-4460	159	58	system	system	NOUN
easat-4460	159	59	9	9	NUM
easat-4460	159	60	training	training	NOUN
easat-4460	159	61	on	on	ADP
easat-4460	159	62	the	the	DET
easat-4460	159	63	environment	environment	NOUN
easat-4460	159	64	10	10	NUM
easat-4460	159	65	external	external	ADJ
easat-4460	159	66	environmental	environmental	ADJ
easat-4460	159	67	audit	audit	NOUN
easat-4460	159	68	11	11	NUM
easat-4460	159	69	future	future	ADJ
easat-4460	159	70	environmental	environmental	ADJ
easat-4460	159	71	investment	investment	NOUN
easat-4460	159	72	&	&	CCONJ
easat-4460	159	73	expenditures	expenditure	NOUN
easat-4460	159	74	12	12	NUM
easat-4460	159	75	awards	award	NOUN
easat-4460	159	76	and	and	CCONJ
easat-4460	159	77	recognition	recognition	NOUN
easat-4460	159	78	related	relate	VERB
easat-4460	159	79	to	to	ADP
easat-4460	159	80	the	the	DET
easat-4460	159	81	environment	environment	NOUN
easat-4460	159	82	13	13	NUM
easat-4460	159	83	mention	mention	NOUN
easat-4460	159	84	of	of	ADP
easat-4460	159	85	improvements	improvement	NOUN
easat-4460	159	86	made	make	VERB
easat-4460	159	87	year	year	NOUN
easat-4460	159	88	by	by	ADP
easat-4460	159	89	year	year	NOUN
easat-4460	159	90	14	14	NUM
easat-4460	159	91	mention	mention	NOUN
easat-4460	159	92	of	of	ADP
easat-4460	159	93	an	an	DET
easat-4460	159	94	environmental	environmental	ADJ
easat-4460	159	95	/	/	SYM
easat-4460	159	96	sustainability	sustainability	NOUN
easat-4460	159	97	report	report	NOUN
easat-4460	159	98	15	15	NUM
easat-4460	159	99	initiative	initiative	NOUN
easat-4460	159	100	,	,	PUNCT
easat-4460	159	101	awareness	awareness	NOUN
easat-4460	159	102	campaign	campaign	NOUN
easat-4460	159	103	,	,	PUNCT
easat-4460	159	104	study	study	NOUN
easat-4460	159	105	,	,	PUNCT
easat-4460	159	106	conferences	conference	VERB
easat-4460	159	107	16	16	NUM
easat-4460	159	108	measurement	measurement	NOUN
easat-4460	159	109	criteria	criterion	NOUN
easat-4460	159	110	related	relate	VERB
easat-4460	159	111	to	to	ADP
easat-4460	159	112	the	the	DET
easat-4460	159	113	environment	environment	NOUN
easat-4460	159	114	17	17	NUM
easat-4460	159	115	environmental	environmental	ADJ
easat-4460	159	116	incentives	incentive	NOUN
easat-4460	159	117	18	18	NUM
easat-4460	159	118	environmental	environmental	ADJ
easat-4460	159	119	expenditures	expenditure	NOUN
easat-4460	159	120	allocated	allocate	VERB
easat-4460	159	121	to	to	ADP
easat-4460	159	122	results	result	NOUN
easat-4460	159	123	(	(	PUNCT
easat-4460	159	124	expenses	expense	NOUN
easat-4460	159	125	:	:	PUNCT
easat-4460	159	126	operating	operate	VERB
easat-4460	159	127	costs	cost	NOUN
easat-4460	159	128	)	)	PUNCT
easat-4460	159	129	19	19	NUM
easat-4460	159	130	environmental	environmental	ADJ
easat-4460	159	131	capitalized	capitalize	VERB
easat-4460	159	132	expenditures	expenditure	NOUN
easat-4460	159	133	(	(	PUNCT
easat-4460	159	134	investment	investment	NOUN
easat-4460	159	135	)	)	PUNCT
easat-4460	159	136	20	20	NUM
easat-4460	159	137	environmental	environmental	ADJ
easat-4460	159	138	liabilities	liability	NOUN
easat-4460	159	139	21	21	NUM
easat-4460	159	140	environmental	environmental	ADJ
easat-4460	159	141	contingent	contingent	NOUN
easat-4460	159	142	liabilities	liability	NOUN
easat-4460	159	143	22	22	NUM
easat-4460	159	144	environmental	environmental	ADJ
easat-4460	159	145	provisions	provision	NOUN
easat-4460	159	146	23	23	NUM
easat-4460	159	147	fees	fee	NOUN
easat-4460	159	148	/	/	SYM
easat-4460	159	149	penalties	penalty	NOUN
easat-4460	159	150	relating	relate	VERB
easat-4460	159	151	to	to	ADP
easat-4460	159	152	environmental	environmental	ADJ
easat-4460	159	153	issues	issue	NOUN
easat-4460	159	154	24	24	NUM
easat-4460	159	155	information	information	NOUN
easat-4460	159	156	on	on	ADP
easat-4460	159	157	environmental	environmental	ADJ
easat-4460	159	158	matters	matter	NOUN
easat-4460	159	159	25	25	NUM
easat-4460	159	160	co2	co2	NOUN
easat-4460	159	161	licenses	license	NOUN
easat-4460	159	162	3.3.7	3.3.7	NOUN
easat-4460	159	163	.	.	PUNCT
easat-4460	160	1	control	control	NOUN
easat-4460	160	2	variables	variable	NOUN
easat-4460	160	3	in	in	ADP
easat-4460	160	4	this	this	DET
easat-4460	160	5	study	study	NOUN
easat-4460	160	6	,	,	PUNCT
easat-4460	160	7	the	the	DET
easat-4460	160	8	variables	variable	NOUN
easat-4460	160	9	that	that	PRON
easat-4460	160	10	are	be	AUX
easat-4460	160	11	used	use	VERB
easat-4460	160	12	as	as	ADP
easat-4460	160	13	control	control	NOUN
easat-4460	160	14	variables	variable	NOUN
easat-4460	160	15	are	be	AUX
easat-4460	160	16	market	market	NOUN
easat-4460	160	17	capitalization	capitalization	NOUN
easat-4460	160	18	,	,	PUNCT
easat-4460	160	19	firm	firm	ADJ
easat-4460	160	20	profitability	profitability	NOUN
easat-4460	160	21	,	,	PUNCT
easat-4460	160	22	firm	firm	ADJ
easat-4460	160	23	leverage	leverage	NOUN
easat-4460	160	24	,	,	PUNCT
easat-4460	160	25	firm	firm	ADJ
easat-4460	160	26	size	size	NOUN
easat-4460	160	27	,	,	PUNCT
easat-4460	160	28	and	and	CCONJ
easat-4460	160	29	lastly	lastly	ADV
easat-4460	160	30	,	,	PUNCT
easat-4460	160	31	the	the	DET
easat-4460	160	32	market	market	NOUN
easat-4460	160	33	-	-	PUNCT
easat-4460	160	34	to	to	ADP
easat-4460	160	35	-	-	PUNCT
easat-4460	160	36	book	book	NOUN
easat-4460	160	37	ratio	ratio	NOUN
easat-4460	160	38	value	value	NOUN
easat-4460	160	39	.	.	PUNCT
easat-4460	161	1	3.3.8	3.3.8	NUM
easat-4460	161	2	.	.	PUNCT
easat-4460	161	3	market	market	NOUN
easat-4460	161	4	capitalization	capitalization	NOUN
easat-4460	161	5	the	the	DET
easat-4460	161	6	market	market	NOUN
easat-4460	161	7	capitalization	capitalization	NOUN
easat-4460	161	8	(	(	PUNCT
easat-4460	161	9	mkt	mkt	PROPN
easat-4460	161	10	)	)	PUNCT
easat-4460	161	11	is	be	AUX
easat-4460	161	12	measured	measure	VERB
easat-4460	161	13	using	use	VERB
easat-4460	161	14	the	the	DET
easat-4460	161	15	market	market	NOUN
easat-4460	161	16	value	value	NOUN
easat-4460	161	17	which	which	PRON
easat-4460	161	18	equals	equal	VERB
easat-4460	161	19	to	to	PART
easat-4460	161	20	firm	firm	VERB
easat-4460	161	21	’s	’s	PART
easat-4460	161	22	listed	list	VERB
easat-4460	161	23	stock	stock	NOUN
easat-4460	161	24	price	price	NOUN
easat-4460	161	25	multiplied	multiply	VERB
easat-4460	161	26	by	by	ADP
easat-4460	161	27	the	the	DET
easat-4460	161	28	number	number	NOUN
easat-4460	161	29	of	of	ADP
easat-4460	161	30	shares	share	NOUN
easat-4460	161	31	outstanding	outstanding	ADJ
easat-4460	161	32	[	[	X
easat-4460	161	33	28	28	NUM
easat-4460	161	34	]	]	PUNCT
easat-4460	161	35	.	.	PUNCT
easat-4460	162	1	𝑀𝑎𝑟𝑘𝑒𝑡	𝑀𝑎𝑟𝑘𝑒𝑡	ADJ
easat-4460	162	2	𝑐𝑎𝑝𝑖𝑡𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛	𝑐𝑎𝑝𝑖𝑡𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛	NOUN
easat-4460	162	3	=	=	PROPN
easat-4460	162	4	𝑆𝑡𝑜𝑐𝑘	𝑆𝑡𝑜𝑐𝑘	PROPN
easat-4460	162	5	𝑝𝑟𝑖𝑐𝑒	𝑝𝑟𝑖𝑐𝑒	VERB
easat-4460	162	6	×	×	PROPN
easat-4460	162	7	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
easat-4460	162	8	𝑜𝑓	𝑜𝑓	ADP
easat-4460	162	9	𝑡ℎ𝑒	𝑡ℎ𝑒	ADJ
easat-4460	162	10	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔	NOUN
easat-4460	162	11	𝑠ℎ𝑎𝑟𝑒	𝑠ℎ𝑎𝑟𝑒	NOUN
easat-4460	162	12	237	237	NUM
easat-4460	162	13	edelweiss	edelweiss	PROPN
easat-4460	162	14	applied	apply	VERB
easat-4460	162	15	science	science	NOUN
easat-4460	162	16	and	and	CCONJ
easat-4460	162	17	technology	technology	NOUN
easat-4460	162	18	issn	issn	PROPN
easat-4460	162	19	:	:	PUNCT
easat-4460	162	20	2576	2576	NUM
easat-4460	162	21	-	-	SYM
easat-4460	162	22	8484	8484	NUM
easat-4460	162	23	vol	vol	NOUN
easat-4460	162	24	.	.	PROPN
easat-4460	163	1	9	9	NUM
easat-4460	163	2	,	,	PUNCT
easat-4460	163	3	no	no	INTJ
easat-4460	163	4	.	.	NOUN
easat-4460	163	5	2	2	NUM
easat-4460	163	6	:	:	SYM
easat-4460	163	7	231	231	NUM
easat-4460	163	8	-	-	SYM
easat-4460	163	9	243	243	NUM
easat-4460	163	10	,	,	PUNCT
easat-4460	163	11	2025	2025	NUM
easat-4460	163	12	doi	doi	NOUN
easat-4460	163	13	:	:	PUNCT
easat-4460	163	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	163	15	©	©	PROPN
easat-4460	163	16	2025	2025	NUM
easat-4460	163	17	by	by	ADP
easat-4460	163	18	the	the	DET
easat-4460	163	19	authors	author	NOUN
easat-4460	163	20	;	;	PUNCT
easat-4460	164	1	licensee	licensee	PROPN
easat-4460	164	2	learning	learn	VERB
easat-4460	164	3	gate	gate	PROPN
easat-4460	164	4	3.3.9	3.3.9	NUM
easat-4460	164	5	.	.	PUNCT
easat-4460	165	1	return	return	NOUN
easat-4460	165	2	of	of	ADP
easat-4460	165	3	assets	asset	NOUN
easat-4460	165	4	the	the	DET
easat-4460	165	5	firm	firm	ADJ
easat-4460	165	6	profitability	profitability	NOUN
easat-4460	165	7	is	be	AUX
easat-4460	165	8	measured	measure	VERB
easat-4460	165	9	by	by	ADP
easat-4460	165	10	calculating	calculate	VERB
easat-4460	165	11	the	the	DET
easat-4460	165	12	return	return	NOUN
easat-4460	165	13	on	on	ADP
easat-4460	165	14	assets	asset	NOUN
easat-4460	165	15	(	(	PUNCT
easat-4460	165	16	roa	roa	NOUN
easat-4460	165	17	)	)	PUNCT
easat-4460	165	18	by	by	ADP
easat-4460	165	19	dividing	divide	VERB
easat-4460	165	20	net	net	ADJ
easat-4460	165	21	income	income	NOUN
easat-4460	165	22	by	by	ADP
easat-4460	165	23	the	the	DET
easat-4460	165	24	total	total	ADJ
easat-4460	165	25	assets	asset	NOUN
easat-4460	165	26	[	[	X
easat-4460	165	27	29	29	NUM
easat-4460	165	28	]	]	PUNCT
easat-4460	165	29	.	.	PUNCT
easat-4460	166	1	𝐹𝑖𝑟𝑚	𝐹𝑖𝑟𝑚	PROPN
easat-4460	166	2	𝑝𝑟𝑜𝑓𝑖𝑡𝑎𝑏𝑖𝑙𝑖𝑡𝑦	𝑝𝑟𝑜𝑓𝑖𝑡𝑎𝑏𝑖𝑙𝑖𝑡𝑦	NOUN
easat-4460	166	3	,	,	PUNCT
easat-4460	166	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
easat-4460	166	5	=	=	SYM
easat-4460	166	6	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
easat-4460	166	7	𝑖𝑛𝑐𝑜𝑚𝑒	𝑖𝑛𝑐𝑜𝑚𝑒	ADJ
easat-4460	167	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-4460	167	2	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	VERB
easat-4460	167	3	3.3.10	3.3.10	PROPN
easat-4460	167	4	.	.	PUNCT
easat-4460	168	1	leverage	leverage	VERB
easat-4460	168	2	the	the	DET
easat-4460	168	3	leverage	leverage	NOUN
easat-4460	168	4	,	,	PUNCT
easat-4460	168	5	it	it	PRON
easat-4460	168	6	is	be	AUX
easat-4460	168	7	calculated	calculate	VERB
easat-4460	168	8	as	as	ADP
easat-4460	168	9	total	total	ADJ
easat-4460	168	10	debt	debt	NOUN
easat-4460	168	11	divided	divide	VERB
easat-4460	168	12	by	by	ADP
easat-4460	168	13	total	total	ADJ
easat-4460	168	14	equity	equity	NOUN
easat-4460	168	15	.	.	PUNCT
easat-4460	169	1	𝐿𝑒𝑣𝑒𝑟𝑎𝑔𝑒	𝐿𝑒𝑣𝑒𝑟𝑎𝑔𝑒	PROPN
easat-4460	169	2	=	=	SYM
easat-4460	170	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-4460	170	2	𝑑𝑒𝑏𝑡	𝑑𝑒𝑏𝑡	VERB
easat-4460	170	3	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-4460	170	4	𝑒𝑞𝑢𝑖𝑡𝑦	𝑒𝑞𝑢𝑖𝑡𝑦	NOUN
easat-4460	170	5	3.3.11	3.3.11	NUM
easat-4460	170	6	.	.	PUNCT
easat-4460	171	1	firm	firm	ADJ
easat-4460	171	2	size	size	NOUN
easat-4460	171	3	the	the	DET
easat-4460	171	4	firm	firm	ADJ
easat-4460	171	5	size	size	NOUN
easat-4460	171	6	(	(	PUNCT
easat-4460	171	7	fsize	fsize	NOUN
easat-4460	171	8	)	)	PUNCT
easat-4460	171	9	is	be	AUX
easat-4460	171	10	calculated	calculate	VERB
easat-4460	171	11	as	as	ADP
easat-4460	171	12	the	the	DET
easat-4460	171	13	natural	natural	ADJ
easat-4460	171	14	log	log	NOUN
easat-4460	171	15	of	of	ADP
easat-4460	171	16	total	total	ADJ
easat-4460	171	17	assets	asset	NOUN
easat-4460	171	18	[	[	X
easat-4460	171	19	13	13	NUM
easat-4460	171	20	,	,	PUNCT
easat-4460	171	21	14	14	NUM
easat-4460	171	22	,	,	PUNCT
easat-4460	171	23	23	23	NUM
easat-4460	171	24	]	]	PUNCT
easat-4460	171	25	.	.	PUNCT
easat-4460	172	1	4	4	X
easat-4460	172	2	.	.	NUM
easat-4460	172	3	findings	finding	NOUN
easat-4460	172	4	and	and	CCONJ
easat-4460	172	5	discussion	discussion	NOUN
easat-4460	172	6	4.1	4.1	NUM
easat-4460	172	7	.	.	PUNCT
easat-4460	173	1	descriptive	descriptive	ADJ
easat-4460	173	2	statistical	statistical	ADJ
easat-4460	173	3	analysis	analysis	NOUN
easat-4460	173	4	table	table	NOUN
easat-4460	173	5	2	2	NUM
easat-4460	173	6	shows	show	VERB
easat-4460	173	7	a	a	DET
easat-4460	173	8	summary	summary	NOUN
easat-4460	173	9	of	of	ADP
easat-4460	173	10	descriptive	descriptive	ADJ
easat-4460	173	11	statistical	statistical	ADJ
easat-4460	173	12	analysis	analysis	NOUN
easat-4460	173	13	done	do	VERB
easat-4460	173	14	on	on	ADP
easat-4460	173	15	the	the	DET
easat-4460	173	16	data	datum	NOUN
easat-4460	173	17	collected	collect	VERB
easat-4460	173	18	for	for	ADP
easat-4460	173	19	this	this	DET
easat-4460	173	20	study	study	NOUN
easat-4460	173	21	.	.	PUNCT
easat-4460	174	1	it	it	PRON
easat-4460	174	2	shows	show	VERB
easat-4460	174	3	that	that	SCONJ
easat-4460	174	4	the	the	DET
easat-4460	174	5	mean	mean	NOUN
easat-4460	174	6	for	for	ADP
easat-4460	174	7	environmental	environmental	ADJ
easat-4460	174	8	disclosures	disclosure	NOUN
easat-4460	174	9	(	(	PUNCT
easat-4460	174	10	ed	ed	NOUN
easat-4460	174	11	)	)	PUNCT
easat-4460	174	12	by	by	ADP
easat-4460	174	13	firms	firm	NOUN
easat-4460	174	14	,	,	PUNCT
easat-4460	174	15	which	which	PRON
easat-4460	174	16	is	be	AUX
easat-4460	174	17	the	the	DET
easat-4460	174	18	dependent	dependent	ADJ
easat-4460	174	19	variable	variable	NOUN
easat-4460	174	20	,	,	PUNCT
easat-4460	174	21	is	be	AUX
easat-4460	174	22	at	at	ADP
easat-4460	174	23	an	an	DET
easat-4460	174	24	average	average	NOUN
easat-4460	174	25	of	of	ADP
easat-4460	174	26	9.459	9.459	NUM
easat-4460	174	27	items	item	NOUN
easat-4460	174	28	disclosed	disclose	VERB
easat-4460	174	29	annually	annually	ADV
easat-4460	174	30	and	and	CCONJ
easat-4460	174	31	it	it	PRON
easat-4460	174	32	varies	vary	VERB
easat-4460	174	33	from	from	ADP
easat-4460	174	34	a	a	DET
easat-4460	174	35	minimum	minimum	NOUN
easat-4460	174	36	of	of	ADP
easat-4460	174	37	5	5	NUM
easat-4460	174	38	items	item	NOUN
easat-4460	174	39	reported	report	VERB
easat-4460	174	40	to	to	ADP
easat-4460	174	41	a	a	DET
easat-4460	174	42	maximum	maximum	NOUN
easat-4460	174	43	of	of	ADP
easat-4460	174	44	18.000	18.000	NUM
easat-4460	174	45	items	item	NOUN
easat-4460	174	46	reported	report	VERB
easat-4460	174	47	with	with	ADP
easat-4460	174	48	a	a	DET
easat-4460	174	49	standard	standard	ADJ
easat-4460	174	50	deviation	deviation	NOUN
easat-4460	174	51	of	of	ADP
easat-4460	174	52	3.702	3.702	NUM
easat-4460	174	53	.	.	PUNCT
easat-4460	175	1	this	this	DET
easat-4460	175	2	data	datum	NOUN
easat-4460	175	3	was	be	AUX
easat-4460	175	4	collected	collect	VERB
easat-4460	175	5	by	by	ADP
easat-4460	175	6	crosschecking	crosschecke	VERB
easat-4460	175	7	environmental	environmental	ADJ
easat-4460	175	8	items	item	NOUN
easat-4460	175	9	disclosed	disclose	VERB
easat-4460	175	10	annually	annually	ADV
easat-4460	175	11	with	with	ADP
easat-4460	175	12	an	an	DET
easat-4460	175	13	environmental	environmental	ADJ
easat-4460	175	14	index	index	NOUN
easat-4460	175	15	prepared	prepare	VERB
easat-4460	175	16	beforehand	beforehand	ADV
easat-4460	175	17	.	.	PUNCT
easat-4460	176	1	table	table	NOUN
easat-4460	176	2	2	2	NUM
easat-4460	176	3	.	.	X
easat-4460	177	1	summary	summary	NOUN
easat-4460	177	2	of	of	ADP
easat-4460	177	3	descriptive	descriptive	ADJ
easat-4460	177	4	statistic	statistic	NOUN
easat-4460	177	5	.	.	PUNCT
easat-4460	178	1	variable	variable	ADJ
easat-4460	178	2	mean	mean	VERB
easat-4460	178	3	median	median	ADJ
easat-4460	178	4	maximum	maximum	ADJ
easat-4460	178	5	minimum	minimum	ADJ
easat-4460	178	6	std	std	NOUN
easat-4460	178	7	.	.	PUNCT
easat-4460	179	1	dev	dev	PROPN
easat-4460	179	2	.	.	PUNCT
easat-4460	180	1	ed	ed	NOUN
easat-4460	180	2	9.459	9.459	NUM
easat-4460	180	3	9	9	NUM
easat-4460	180	4	18	18	NUM
easat-4460	180	5	5	5	NUM
easat-4460	180	6	3.702	3.702	NUM
easat-4460	180	7	ace	ace	VERB
easat-4460	180	8	0.526	0.526	NUM
easat-4460	180	9	0.5	0.5	NUM
easat-4460	180	10	1	1	NUM
easat-4460	180	11	0.14	0.14	NUM
easat-4460	180	12	0.202	0.202	NUM
easat-4460	180	13	aci	aci	NOUN
easat-4460	180	14	0.83	0.83	NUM
easat-4460	180	15	0.8	0.8	NUM
easat-4460	180	16	1	1	NUM
easat-4460	180	17	0.6	0.6	NUM
easat-4460	180	18	0.155	0.155	NUM
easat-4460	180	19	acm	acm	NOUN
easat-4460	180	20	5.131	5.131	NUM
easat-4460	180	21	5	5	NUM
easat-4460	180	22	11	11	NUM
easat-4460	180	23	4	4	NUM
easat-4460	180	24	1.086	1.086	NUM
easat-4460	180	25	acs	acs	NOUN
easat-4460	180	26	3.488	3.488	NUM
easat-4460	180	27	3	3	NUM
easat-4460	180	28	9	9	NUM
easat-4460	180	29	3	3	NUM
easat-4460	180	30	0.796	0.796	NUM
easat-4460	180	31	fp	fp	PROPN
easat-4460	180	32	1.938	1.938	NUM
easat-4460	180	33	1.904	1.904	NUM
easat-4460	180	34	19.083	19.083	NUM
easat-4460	180	35	-18.843	-18.843	SYM
easat-4460	180	36	4.999	4.999	NUM
easat-4460	180	37	fsize	fsize	NOUN
easat-4460	180	38	9.39	9.39	NUM
easat-4460	180	39	10.516	10.516	NUM
easat-4460	180	40	29.584	29.584	NUM
easat-4460	180	41	-10.359	-10.359	NUM
easat-4460	180	42	4.524	4.524	NUM
easat-4460	180	43	lev	lev	NOUN
easat-4460	180	44	0.215	0.215	NUM
easat-4460	180	45	0.174	0.174	NUM
easat-4460	180	46	1.351	1.351	NUM
easat-4460	180	47	0.587	0.587	NUM
easat-4460	180	48	0.18	0.18	NUM
easat-4460	180	49	mkt	mkt	PROPN
easat-4460	180	50	1.897	1.897	NUM
easat-4460	180	51	1.756	1.756	NUM
easat-4460	180	52	4.232	4.232	NUM
easat-4460	180	53	0.324	0.324	NUM
easat-4460	180	54	0.71	0.71	NUM
easat-4460	180	55	the	the	DET
easat-4460	180	56	first	first	ADJ
easat-4460	180	57	independent	independent	ADJ
easat-4460	180	58	variable	variable	NOUN
easat-4460	180	59	,	,	PUNCT
easat-4460	180	60	which	which	PRON
easat-4460	180	61	is	be	AUX
easat-4460	180	62	the	the	DET
easat-4460	180	63	audit	audit	NOUN
easat-4460	180	64	committee	committee	NOUN
easat-4460	180	65	expertise	expertise	NOUN
easat-4460	180	66	(	(	PUNCT
easat-4460	180	67	ace	ace	PROPN
easat-4460	180	68	)	)	PUNCT
easat-4460	180	69	has	have	VERB
easat-4460	180	70	a	a	DET
easat-4460	180	71	mean	mean	NOUN
easat-4460	180	72	of	of	ADP
easat-4460	180	73	0.526	0.526	NUM
easat-4460	180	74	which	which	PRON
easat-4460	180	75	transforms	transform	VERB
easat-4460	180	76	to	to	ADP
easat-4460	180	77	52	52	NUM
easat-4460	180	78	%	%	NOUN
easat-4460	180	79	with	with	ADP
easat-4460	180	80	a	a	DET
easat-4460	180	81	minimum	minimum	NOUN
easat-4460	180	82	of	of	ADP
easat-4460	180	83	0.140	0.140	NUM
easat-4460	180	84	(	(	PUNCT
easat-4460	180	85	14	14	NUM
easat-4460	180	86	%	%	NOUN
easat-4460	180	87	)	)	PUNCT
easat-4460	180	88	,	,	PUNCT
easat-4460	180	89	a	a	DET
easat-4460	180	90	maximum	maximum	NOUN
easat-4460	180	91	of	of	ADP
easat-4460	180	92	1.000	1.000	NUM
easat-4460	180	93	(	(	PUNCT
easat-4460	180	94	100	100	NUM
easat-4460	180	95	%	%	NOUN
easat-4460	180	96	)	)	PUNCT
easat-4460	180	97	,	,	PUNCT
easat-4460	180	98	and	and	CCONJ
easat-4460	180	99	a	a	DET
easat-4460	180	100	standard	standard	ADJ
easat-4460	180	101	deviation	deviation	NOUN
easat-4460	180	102	of	of	ADP
easat-4460	180	103	0.202	0.202	NUM
easat-4460	180	104	(	(	PUNCT
easat-4460	180	105	20.2	20.2	NUM
easat-4460	180	106	%	%	NOUN
easat-4460	180	107	)	)	PUNCT
easat-4460	180	108	.	.	PUNCT
easat-4460	181	1	this	this	PRON
easat-4460	181	2	can	can	AUX
easat-4460	181	3	be	be	AUX
easat-4460	181	4	interpreted	interpret	VERB
easat-4460	181	5	by	by	ADP
easat-4460	181	6	firms	firm	NOUN
easat-4460	181	7	in	in	ADP
easat-4460	181	8	malaysia	malaysia	PROPN
easat-4460	181	9	have	have	VERB
easat-4460	181	10	at	at	ADV
easat-4460	181	11	least	least	ADV
easat-4460	181	12	one	one	NUM
easat-4460	181	13	member	member	NOUN
easat-4460	181	14	with	with	ADP
easat-4460	181	15	a	a	DET
easat-4460	181	16	financial	financial	ADJ
easat-4460	181	17	background	background	NOUN
easat-4460	181	18	and	and	CCONJ
easat-4460	181	19	the	the	DET
easat-4460	181	20	100	100	NUM
easat-4460	181	21	%	%	NOUN
easat-4460	181	22	being	be	AUX
easat-4460	181	23	the	the	DET
easat-4460	181	24	whole	whole	ADJ
easat-4460	181	25	committee	committee	NOUN
easat-4460	181	26	with	with	ADP
easat-4460	181	27	a	a	DET
easat-4460	181	28	financial	financial	ADJ
easat-4460	181	29	background	background	NOUN
easat-4460	181	30	.	.	PUNCT
easat-4460	182	1	secondly	secondly	ADV
easat-4460	182	2	,	,	PUNCT
easat-4460	182	3	the	the	DET
easat-4460	182	4	audit	audit	NOUN
easat-4460	182	5	committee	committee	NOUN
easat-4460	182	6	independency	independency	NOUN
easat-4460	182	7	(	(	PUNCT
easat-4460	182	8	aci	aci	PROPN
easat-4460	182	9	)	)	PUNCT
easat-4460	182	10	has	have	VERB
easat-4460	182	11	a	a	DET
easat-4460	182	12	mean	mean	NOUN
easat-4460	182	13	of	of	ADP
easat-4460	182	14	0.830	0.830	NUM
easat-4460	182	15	(	(	PUNCT
easat-4460	182	16	83	83	NUM
easat-4460	182	17	%	%	NOUN
easat-4460	182	18	)	)	PUNCT
easat-4460	182	19	with	with	ADP
easat-4460	182	20	a	a	DET
easat-4460	182	21	minimum	minimum	NOUN
easat-4460	182	22	of	of	ADP
easat-4460	182	23	0.600	0.600	NUM
easat-4460	182	24	(	(	PUNCT
easat-4460	182	25	60	60	NUM
easat-4460	182	26	%	%	NOUN
easat-4460	182	27	)	)	PUNCT
easat-4460	182	28	,	,	PUNCT
easat-4460	182	29	a	a	DET
easat-4460	182	30	maximum	maximum	NOUN
easat-4460	182	31	of	of	ADP
easat-4460	182	32	1.000	1.000	NUM
easat-4460	182	33	(	(	PUNCT
easat-4460	182	34	100	100	NUM
easat-4460	182	35	%	%	NOUN
easat-4460	182	36	)	)	PUNCT
easat-4460	182	37	,	,	PUNCT
easat-4460	182	38	and	and	CCONJ
easat-4460	182	39	a	a	DET
easat-4460	182	40	standard	standard	ADJ
easat-4460	182	41	deviation	deviation	NOUN
easat-4460	182	42	of	of	ADP
easat-4460	182	43	0.155	0.155	NUM
easat-4460	182	44	(	(	PUNCT
easat-4460	182	45	15.5	15.5	NUM
easat-4460	182	46	%	%	NOUN
easat-4460	182	47	)	)	PUNCT
easat-4460	182	48	.	.	PUNCT
easat-4460	183	1	this	this	PRON
easat-4460	183	2	means	mean	VERB
easat-4460	183	3	that	that	SCONJ
easat-4460	183	4	firms	firm	NOUN
easat-4460	183	5	in	in	ADP
easat-4460	183	6	malaysia	malaysia	PROPN
easat-4460	183	7	have	have	VERB
easat-4460	183	8	more	more	ADJ
easat-4460	183	9	than	than	ADP
easat-4460	183	10	50	50	NUM
easat-4460	183	11	%	%	NOUN
easat-4460	183	12	independent	independent	ADJ
easat-4460	183	13	members	member	NOUN
easat-4460	183	14	in	in	ADP
easat-4460	183	15	the	the	DET
easat-4460	183	16	audit	audit	NOUN
easat-4460	183	17	committee	committee	NOUN
easat-4460	183	18	and	and	CCONJ
easat-4460	183	19	some	some	DET
easat-4460	183	20	firms	firm	NOUN
easat-4460	183	21	even	even	ADV
easat-4460	183	22	have	have	VERB
easat-4460	183	23	a	a	DET
easat-4460	183	24	full	full	ADJ
easat-4460	183	25	independent	independent	ADJ
easat-4460	183	26	audit	audit	NOUN
easat-4460	183	27	committee	committee	NOUN
easat-4460	183	28	.	.	PUNCT
easat-4460	184	1	thirdly	thirdly	ADV
easat-4460	184	2	,	,	PUNCT
easat-4460	184	3	the	the	DET
easat-4460	184	4	audit	audit	NOUN
easat-4460	184	5	committee	committee	NOUN
easat-4460	184	6	meeting	meeting	NOUN
easat-4460	184	7	(	(	PUNCT
easat-4460	184	8	acm	acm	PROPN
easat-4460	184	9	)	)	PUNCT
easat-4460	184	10	has	have	VERB
easat-4460	184	11	a	a	DET
easat-4460	184	12	mean	mean	NOUN
easat-4460	184	13	of	of	ADP
easat-4460	184	14	5.131	5.131	NUM
easat-4460	184	15	,	,	PUNCT
easat-4460	184	16	a	a	DET
easat-4460	184	17	minimum	minimum	NOUN
easat-4460	184	18	of	of	ADP
easat-4460	184	19	4.000	4.000	NUM
easat-4460	184	20	,	,	PUNCT
easat-4460	184	21	a	a	DET
easat-4460	184	22	maximum	maximum	NOUN
easat-4460	184	23	of	of	ADP
easat-4460	184	24	11.000	11.000	NUM
easat-4460	184	25	,	,	PUNCT
easat-4460	184	26	and	and	CCONJ
easat-4460	184	27	a	a	DET
easat-4460	184	28	standard	standard	ADJ
easat-4460	184	29	deviation	deviation	NOUN
easat-4460	184	30	of	of	ADP
easat-4460	184	31	1.086	1.086	NUM
easat-4460	184	32	.	.	PUNCT
easat-4460	185	1	this	this	PRON
easat-4460	185	2	means	mean	VERB
easat-4460	185	3	that	that	SCONJ
easat-4460	185	4	the	the	DET
easat-4460	185	5	least	least	ADJ
easat-4460	185	6	meetings	meeting	NOUN
easat-4460	185	7	held	hold	VERB
easat-4460	185	8	in	in	ADP
easat-4460	185	9	a	a	DET
easat-4460	185	10	financial	financial	ADJ
easat-4460	185	11	year	year	NOUN
easat-4460	185	12	stand	stand	NOUN
easat-4460	185	13	at	at	ADP
easat-4460	185	14	4	4	NUM
easat-4460	185	15	meetings	meeting	NOUN
easat-4460	185	16	per	per	ADP
easat-4460	185	17	year	year	NOUN
easat-4460	185	18	while	while	SCONJ
easat-4460	185	19	the	the	DET
easat-4460	185	20	most	most	ADJ
easat-4460	185	21	meetings	meeting	NOUN
easat-4460	185	22	held	hold	VERB
easat-4460	185	23	are	be	AUX
easat-4460	185	24	at	at	ADP
easat-4460	185	25	11	11	NUM
easat-4460	185	26	meetings	meeting	NOUN
easat-4460	185	27	per	per	ADP
easat-4460	185	28	year	year	NOUN
easat-4460	185	29	.	.	PUNCT
easat-4460	186	1	for	for	ADP
easat-4460	186	2	the	the	DET
easat-4460	186	3	last	last	ADJ
easat-4460	186	4	independent	independent	ADJ
easat-4460	186	5	variable	variable	NOUN
easat-4460	186	6	,	,	PUNCT
easat-4460	186	7	audit	audit	NOUN
easat-4460	186	8	committee	committee	NOUN
easat-4460	186	9	size	size	NOUN
easat-4460	186	10	(	(	PUNCT
easat-4460	186	11	acs	acs	PROPN
easat-4460	186	12	)	)	PUNCT
easat-4460	186	13	has	have	VERB
easat-4460	186	14	a	a	DET
easat-4460	186	15	mean	mean	NOUN
easat-4460	186	16	of	of	ADP
easat-4460	186	17	3.488	3.488	NUM
easat-4460	186	18	,	,	PUNCT
easat-4460	186	19	a	a	DET
easat-4460	186	20	minimum	minimum	NOUN
easat-4460	186	21	of	of	ADP
easat-4460	186	22	3.000	3.000	NUM
easat-4460	186	23	,	,	PUNCT
easat-4460	186	24	a	a	DET
easat-4460	186	25	maximum	maximum	NOUN
easat-4460	186	26	of	of	ADP
easat-4460	186	27	9.000	9.000	NUM
easat-4460	186	28	,	,	PUNCT
easat-4460	186	29	and	and	CCONJ
easat-4460	186	30	a	a	DET
easat-4460	186	31	standard	standard	ADJ
easat-4460	186	32	deviation	deviation	NOUN
easat-4460	186	33	of	of	ADP
easat-4460	186	34	0.796	0.796	NUM
easat-4460	186	35	.	.	PUNCT
easat-4460	187	1	this	this	PRON
easat-4460	187	2	means	mean	VERB
easat-4460	187	3	that	that	SCONJ
easat-4460	187	4	the	the	DET
easat-4460	187	5	smallest	small	ADJ
easat-4460	187	6	audit	audit	NOUN
easat-4460	187	7	committee	committee	NOUN
easat-4460	187	8	size	size	NOUN
easat-4460	187	9	stands	stand	VERB
easat-4460	187	10	at	at	ADP
easat-4460	187	11	3	3	NUM
easat-4460	187	12	members	member	NOUN
easat-4460	187	13	and	and	CCONJ
easat-4460	187	14	the	the	DET
easat-4460	187	15	largest	large	ADJ
easat-4460	187	16	size	size	NOUN
easat-4460	187	17	comprises	comprise	VERB
easat-4460	187	18	9	9	NUM
easat-4460	187	19	members	member	NOUN
easat-4460	187	20	.	.	PUNCT
easat-4460	188	1	238	238	NUM
easat-4460	188	2	edelweiss	edelweiss	PROPN
easat-4460	188	3	applied	apply	VERB
easat-4460	188	4	science	science	NOUN
easat-4460	188	5	and	and	CCONJ
easat-4460	188	6	technology	technology	NOUN
easat-4460	188	7	issn	issn	PROPN
easat-4460	188	8	:	:	PUNCT
easat-4460	188	9	2576	2576	NUM
easat-4460	188	10	-	-	SYM
easat-4460	188	11	8484	8484	NUM
easat-4460	188	12	vol	vol	NOUN
easat-4460	188	13	.	.	PROPN
easat-4460	189	1	9	9	NUM
easat-4460	189	2	,	,	PUNCT
easat-4460	189	3	no	no	INTJ
easat-4460	189	4	.	.	NOUN
easat-4460	189	5	2	2	NUM
easat-4460	189	6	:	:	SYM
easat-4460	189	7	231	231	NUM
easat-4460	189	8	-	-	SYM
easat-4460	189	9	243	243	NUM
easat-4460	189	10	,	,	PUNCT
easat-4460	189	11	2025	2025	NUM
easat-4460	189	12	doi	doi	NOUN
easat-4460	189	13	:	:	PUNCT
easat-4460	189	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	189	15	©	©	PROPN
easat-4460	189	16	2025	2025	NUM
easat-4460	189	17	by	by	ADP
easat-4460	189	18	the	the	DET
easat-4460	189	19	authors	author	NOUN
easat-4460	189	20	;	;	PUNCT
easat-4460	189	21	licensee	licensee	PROPN
easat-4460	189	22	learning	learning	NOUN
easat-4460	189	23	gate	gate	NOUN
easat-4460	189	24	for	for	ADP
easat-4460	189	25	the	the	DET
easat-4460	189	26	control	control	NOUN
easat-4460	189	27	variables	variable	NOUN
easat-4460	189	28	,	,	PUNCT
easat-4460	189	29	the	the	DET
easat-4460	189	30	first	first	ADJ
easat-4460	189	31	control	control	NOUN
easat-4460	189	32	variable	variable	NOUN
easat-4460	189	33	which	which	PRON
easat-4460	189	34	is	be	AUX
easat-4460	189	35	the	the	DET
easat-4460	189	36	firm	firm	ADJ
easat-4460	189	37	profitability	profitability	NOUN
easat-4460	189	38	(	(	PUNCT
easat-4460	189	39	fp	fp	NOUN
easat-4460	189	40	)	)	PUNCT
easat-4460	189	41	,	,	PUNCT
easat-4460	189	42	calculated	calculate	VERB
easat-4460	189	43	using	use	VERB
easat-4460	189	44	return	return	NOUN
easat-4460	189	45	on	on	ADP
easat-4460	189	46	assets	asset	NOUN
easat-4460	189	47	has	have	VERB
easat-4460	189	48	a	a	DET
easat-4460	189	49	mean	mean	NOUN
easat-4460	189	50	of	of	ADP
easat-4460	189	51	1.938	1.938	NUM
easat-4460	189	52	,	,	PUNCT
easat-4460	189	53	a	a	DET
easat-4460	189	54	minimum	minimum	NOUN
easat-4460	189	55	–	–	PUNCT
easat-4460	189	56	18.843	18.843	NUM
easat-4460	189	57	,	,	PUNCT
easat-4460	189	58	a	a	DET
easat-4460	189	59	maximum	maximum	NOUN
easat-4460	189	60	of	of	ADP
easat-4460	189	61	19.083	19.083	NUM
easat-4460	189	62	,	,	PUNCT
easat-4460	189	63	and	and	CCONJ
easat-4460	189	64	a	a	DET
easat-4460	189	65	standard	standard	ADJ
easat-4460	189	66	deviation	deviation	NOUN
easat-4460	189	67	of	of	ADP
easat-4460	189	68	4.999	4.999	NUM
easat-4460	189	69	.	.	PUNCT
easat-4460	190	1	secondly	secondly	ADV
easat-4460	190	2	,	,	PUNCT
easat-4460	190	3	the	the	DET
easat-4460	190	4	control	control	NOUN
easat-4460	190	5	variable	variable	NOUN
easat-4460	190	6	of	of	ADP
easat-4460	190	7	firm	firm	ADJ
easat-4460	190	8	size	size	NOUN
easat-4460	190	9	(	(	PUNCT
easat-4460	190	10	fsize	fsize	NOUN
easat-4460	190	11	)	)	PUNCT
easat-4460	190	12	,	,	PUNCT
easat-4460	190	13	which	which	PRON
easat-4460	190	14	is	be	AUX
easat-4460	190	15	the	the	DET
easat-4460	190	16	natural	natural	ADJ
easat-4460	190	17	logarithm	logarithm	NOUN
easat-4460	190	18	of	of	ADP
easat-4460	190	19	total	total	ADJ
easat-4460	190	20	assets	asset	NOUN
easat-4460	190	21	,	,	PUNCT
easat-4460	190	22	has	have	VERB
easat-4460	190	23	a	a	DET
easat-4460	190	24	mean	mean	NOUN
easat-4460	190	25	of	of	ADP
easat-4460	190	26	9.390	9.390	NUM
easat-4460	190	27	,	,	PUNCT
easat-4460	190	28	a	a	DET
easat-4460	190	29	minimum	minimum	NOUN
easat-4460	190	30	of	of	ADP
easat-4460	190	31	-10.359	-10.359	PROPN
easat-4460	190	32	,	,	PUNCT
easat-4460	190	33	a	a	DET
easat-4460	190	34	maximum	maximum	NOUN
easat-4460	190	35	of	of	ADP
easat-4460	190	36	29.584	29.584	NUM
easat-4460	190	37	,	,	PUNCT
easat-4460	190	38	and	and	CCONJ
easat-4460	190	39	a	a	DET
easat-4460	190	40	standard	standard	ADJ
easat-4460	190	41	deviation	deviation	NOUN
easat-4460	190	42	of	of	ADP
easat-4460	190	43	4.524	4.524	NUM
easat-4460	190	44	.	.	PUNCT
easat-4460	191	1	the	the	DET
easat-4460	191	2	next	next	ADJ
easat-4460	191	3	control	control	NOUN
easat-4460	191	4	variable	variable	NOUN
easat-4460	191	5	,	,	PUNCT
easat-4460	191	6	which	which	PRON
easat-4460	191	7	is	be	AUX
easat-4460	191	8	the	the	DET
easat-4460	191	9	leverage	leverage	NOUN
easat-4460	191	10	(	(	PUNCT
easat-4460	191	11	lev	lev	NOUN
easat-4460	191	12	)	)	PUNCT
easat-4460	191	13	,	,	PUNCT
easat-4460	191	14	is	be	AUX
easat-4460	191	15	calculated	calculate	VERB
easat-4460	191	16	by	by	ADP
easat-4460	191	17	dividing	divide	VERB
easat-4460	191	18	total	total	ADJ
easat-4460	191	19	debt	debt	NOUN
easat-4460	191	20	with	with	ADP
easat-4460	191	21	total	total	ADJ
easat-4460	191	22	equity	equity	NOUN
easat-4460	191	23	and	and	CCONJ
easat-4460	191	24	has	have	VERB
easat-4460	191	25	a	a	DET
easat-4460	191	26	mean	mean	NOUN
easat-4460	191	27	of	of	ADP
easat-4460	191	28	0.215	0.215	NUM
easat-4460	191	29	,	,	PUNCT
easat-4460	191	30	a	a	DET
easat-4460	191	31	minimum	minimum	NOUN
easat-4460	191	32	of	of	ADP
easat-4460	191	33	0.587	0.587	NUM
easat-4460	191	34	,	,	PUNCT
easat-4460	191	35	a	a	DET
easat-4460	191	36	maximum	maximum	NOUN
easat-4460	191	37	of	of	ADP
easat-4460	191	38	1.351	1.351	NUM
easat-4460	191	39	,	,	PUNCT
easat-4460	191	40	and	and	CCONJ
easat-4460	191	41	a	a	DET
easat-4460	191	42	standard	standard	ADJ
easat-4460	191	43	deviation	deviation	NOUN
easat-4460	191	44	of	of	ADP
easat-4460	191	45	0.180	0.180	NUM
easat-4460	191	46	.	.	PUNCT
easat-4460	192	1	lastly	lastly	ADV
easat-4460	192	2	,	,	PUNCT
easat-4460	192	3	market	market	NOUN
easat-4460	192	4	capitalization	capitalization	NOUN
easat-4460	192	5	(	(	PUNCT
easat-4460	192	6	mkt	mkt	PROPN
easat-4460	192	7	)	)	PUNCT
easat-4460	192	8	,	,	PUNCT
easat-4460	192	9	it	it	PRON
easat-4460	192	10	has	have	VERB
easat-4460	192	11	a	a	DET
easat-4460	192	12	mean	mean	NOUN
easat-4460	192	13	of	of	ADP
easat-4460	192	14	1.897	1.897	NUM
easat-4460	192	15	,	,	PUNCT
easat-4460	192	16	a	a	DET
easat-4460	192	17	minimum	minimum	NOUN
easat-4460	192	18	of	of	ADP
easat-4460	192	19	0.324	0.324	NUM
easat-4460	192	20	,	,	PUNCT
easat-4460	192	21	a	a	DET
easat-4460	192	22	maximum	maximum	NOUN
easat-4460	192	23	of	of	ADP
easat-4460	192	24	4.232	4.232	NUM
easat-4460	192	25	,	,	PUNCT
easat-4460	192	26	and	and	CCONJ
easat-4460	192	27	a	a	DET
easat-4460	192	28	standard	standard	ADJ
easat-4460	192	29	deviation	deviation	NOUN
easat-4460	192	30	of	of	ADP
easat-4460	192	31	0.710	0.710	NUM
easat-4460	192	32	.	.	PUNCT
easat-4460	193	1	4.2	4.2	NUM
easat-4460	193	2	.	.	PUNCT
easat-4460	194	1	pearson	pearson	PROPN
easat-4460	194	2	’s	’s	PART
easat-4460	194	3	correlation	correlation	NOUN
easat-4460	194	4	analysis	analysis	NOUN
easat-4460	194	5	table	table	NOUN
easat-4460	194	6	3	3	NUM
easat-4460	194	7	summarizes	summarize	NOUN
easat-4460	194	8	the	the	DET
easat-4460	194	9	pearson	pearson	PROPN
easat-4460	194	10	correlation	correlation	NOUN
easat-4460	194	11	analysis	analysis	NOUN
easat-4460	194	12	done	do	VERB
easat-4460	194	13	on	on	ADP
easat-4460	194	14	the	the	DET
easat-4460	194	15	data	datum	NOUN
easat-4460	194	16	collected	collect	VERB
easat-4460	194	17	for	for	ADP
easat-4460	194	18	this	this	DET
easat-4460	194	19	paper	paper	NOUN
easat-4460	194	20	,	,	PUNCT
easat-4460	194	21	for	for	ADP
easat-4460	194	22	the	the	DET
easat-4460	194	23	independent	independent	ADJ
easat-4460	194	24	variables	variable	NOUN
easat-4460	194	25	,	,	PUNCT
easat-4460	194	26	firstly	firstly	ADV
easat-4460	194	27	for	for	ADP
easat-4460	194	28	the	the	DET
easat-4460	194	29	audit	audit	NOUN
easat-4460	194	30	committee	committee	NOUN
easat-4460	194	31	expertise	expertise	NOUN
easat-4460	194	32	(	(	PUNCT
easat-4460	194	33	ace	ace	PROPN
easat-4460	194	34	)	)	PUNCT
easat-4460	194	35	,	,	PUNCT
easat-4460	194	36	is	be	AUX
easat-4460	194	37	positively	positively	ADV
easat-4460	194	38	correlated	correlate	VERB
easat-4460	194	39	to	to	ADP
easat-4460	194	40	the	the	DET
easat-4460	194	41	dependent	dependent	ADJ
easat-4460	194	42	variable	variable	NOUN
easat-4460	194	43	,	,	PUNCT
easat-4460	194	44	environmental	environmental	ADJ
easat-4460	194	45	disclosures	disclosure	NOUN
easat-4460	194	46	(	(	PUNCT
easat-4460	194	47	ed	ed	NOUN
easat-4460	194	48	)	)	PUNCT
easat-4460	194	49	with	with	ADP
easat-4460	194	50	a	a	DET
easat-4460	194	51	coefficient	coefficient	NOUN
easat-4460	194	52	of	of	ADP
easat-4460	194	53	0.103	0.103	NUM
easat-4460	194	54	and	and	CCONJ
easat-4460	194	55	significantly	significantly	ADV
easat-4460	194	56	correlated	correlate	VERB
easat-4460	194	57	at	at	ADP
easat-4460	194	58	the	the	DET
easat-4460	194	59	5	5	NUM
easat-4460	194	60	%	%	NOUN
easat-4460	194	61	level	level	NOUN
easat-4460	194	62	of	of	ADP
easat-4460	194	63	significance	significance	NOUN
easat-4460	194	64	.	.	PUNCT
easat-4460	195	1	next	next	ADV
easat-4460	195	2	,	,	PUNCT
easat-4460	195	3	for	for	ADP
easat-4460	195	4	audit	audit	NOUN
easat-4460	195	5	committee	committee	NOUN
easat-4460	195	6	independence	independence	NOUN
easat-4460	195	7	(	(	PUNCT
easat-4460	195	8	aci	aci	PROPN
easat-4460	195	9	)	)	PUNCT
easat-4460	195	10	,	,	PUNCT
easat-4460	195	11	the	the	DET
easat-4460	195	12	table	table	NOUN
easat-4460	195	13	shows	show	VERB
easat-4460	195	14	that	that	SCONJ
easat-4460	195	15	it	it	PRON
easat-4460	195	16	is	be	AUX
easat-4460	195	17	also	also	ADV
easat-4460	195	18	positively	positively	ADV
easat-4460	195	19	correlated	correlate	VERB
easat-4460	195	20	at	at	ADP
easat-4460	195	21	0.016	0.016	NUM
easat-4460	195	22	but	but	CCONJ
easat-4460	195	23	not	not	PART
easat-4460	195	24	significant	significant	ADJ
easat-4460	195	25	to	to	ADP
easat-4460	195	26	environmental	environmental	ADJ
easat-4460	195	27	disclosures	disclosure	NOUN
easat-4460	195	28	(	(	PUNCT
easat-4460	195	29	ed	ed	NOUN
easat-4460	195	30	)	)	PUNCT
easat-4460	195	31	.	.	PUNCT
easat-4460	196	1	in	in	ADP
easat-4460	196	2	addition	addition	NOUN
easat-4460	196	3	,	,	PUNCT
easat-4460	196	4	the	the	DET
easat-4460	196	5	independent	independent	ADJ
easat-4460	196	6	variable	variable	ADJ
easat-4460	196	7	audit	audit	NOUN
easat-4460	196	8	committee	committee	NOUN
easat-4460	196	9	meeting	meeting	NOUN
easat-4460	196	10	(	(	PUNCT
easat-4460	196	11	acm	acm	PROPN
easat-4460	196	12	)	)	PUNCT
easat-4460	196	13	is	be	AUX
easat-4460	196	14	positively	positively	ADV
easat-4460	196	15	correlated	correlate	VERB
easat-4460	196	16	to	to	ADP
easat-4460	196	17	environmental	environmental	ADJ
easat-4460	196	18	disclosures	disclosure	NOUN
easat-4460	196	19	(	(	PUNCT
easat-4460	196	20	ed	ed	NOUN
easat-4460	196	21	)	)	PUNCT
easat-4460	196	22	at	at	ADP
easat-4460	196	23	0.039	0.039	NUM
easat-4460	196	24	but	but	CCONJ
easat-4460	196	25	also	also	ADV
easat-4460	196	26	not	not	PART
easat-4460	196	27	significant	significant	ADJ
easat-4460	196	28	.	.	PUNCT
easat-4460	197	1	the	the	DET
easat-4460	197	2	last	last	ADJ
easat-4460	197	3	independent	independent	ADJ
easat-4460	197	4	variable	variable	NOUN
easat-4460	197	5	,	,	PUNCT
easat-4460	197	6	which	which	PRON
easat-4460	197	7	is	be	AUX
easat-4460	197	8	the	the	DET
easat-4460	197	9	audit	audit	NOUN
easat-4460	197	10	committee	committee	NOUN
easat-4460	197	11	size	size	NOUN
easat-4460	197	12	(	(	PUNCT
easat-4460	197	13	acs	acs	PROPN
easat-4460	197	14	)	)	PUNCT
easat-4460	197	15	,	,	PUNCT
easat-4460	197	16	is	be	AUX
easat-4460	197	17	positively	positively	ADV
easat-4460	197	18	correlated	correlate	VERB
easat-4460	197	19	to	to	ADP
easat-4460	197	20	environmental	environmental	ADJ
easat-4460	197	21	disclosures	disclosure	NOUN
easat-4460	197	22	(	(	PUNCT
easat-4460	197	23	ed	ed	NOUN
easat-4460	197	24	)	)	PUNCT
easat-4460	197	25	but	but	CCONJ
easat-4460	197	26	also	also	ADV
easat-4460	197	27	not	not	PART
easat-4460	197	28	significant	significant	ADJ
easat-4460	197	29	.	.	PUNCT
easat-4460	198	1	for	for	ADP
easat-4460	198	2	the	the	DET
easat-4460	198	3	first	first	ADJ
easat-4460	198	4	control	control	NOUN
easat-4460	198	5	variable	variable	NOUN
easat-4460	198	6	,	,	PUNCT
easat-4460	198	7	which	which	PRON
easat-4460	198	8	is	be	AUX
easat-4460	198	9	the	the	DET
easat-4460	198	10	firm	firm	ADJ
easat-4460	198	11	profitability	profitability	NOUN
easat-4460	198	12	(	(	PUNCT
easat-4460	198	13	fp	fp	NOUN
easat-4460	198	14	)	)	PUNCT
easat-4460	198	15	,	,	PUNCT
easat-4460	198	16	it	it	PRON
easat-4460	198	17	is	be	AUX
easat-4460	198	18	also	also	ADV
easat-4460	198	19	positively	positively	ADV
easat-4460	198	20	correlated	correlate	VERB
easat-4460	198	21	at	at	ADP
easat-4460	198	22	0.045	0.045	NUM
easat-4460	198	23	but	but	CCONJ
easat-4460	198	24	not	not	PART
easat-4460	198	25	significant	significant	ADJ
easat-4460	198	26	to	to	ADP
easat-4460	198	27	environmental	environmental	ADJ
easat-4460	198	28	disclosures	disclosure	NOUN
easat-4460	198	29	(	(	PUNCT
easat-4460	198	30	ed	ed	NOUN
easat-4460	198	31	)	)	PUNCT
easat-4460	198	32	.	.	PUNCT
easat-4460	199	1	secondly	secondly	ADV
easat-4460	199	2	,	,	PUNCT
easat-4460	199	3	it	it	PRON
easat-4460	199	4	is	be	AUX
easat-4460	199	5	found	find	VERB
easat-4460	199	6	that	that	SCONJ
easat-4460	199	7	the	the	DET
easat-4460	199	8	firm	firm	ADJ
easat-4460	199	9	size	size	NOUN
easat-4460	199	10	(	(	PUNCT
easat-4460	199	11	fsize	fsize	NOUN
easat-4460	199	12	)	)	PUNCT
easat-4460	199	13	is	be	AUX
easat-4460	199	14	also	also	ADV
easat-4460	199	15	positively	positively	ADV
easat-4460	199	16	correlated	correlate	VERB
easat-4460	199	17	to	to	ADP
easat-4460	199	18	environmental	environmental	ADJ
easat-4460	199	19	disclosures	disclosure	NOUN
easat-4460	199	20	(	(	PUNCT
easat-4460	199	21	ed	ed	NOUN
easat-4460	199	22	)	)	PUNCT
easat-4460	199	23	and	and	CCONJ
easat-4460	199	24	significant	significant	ADJ
easat-4460	199	25	at	at	ADP
easat-4460	199	26	the	the	DET
easat-4460	199	27	1	1	NUM
easat-4460	199	28	%	%	NOUN
easat-4460	199	29	level	level	NOUN
easat-4460	199	30	of	of	ADP
easat-4460	199	31	significance	significance	NOUN
easat-4460	199	32	.	.	PUNCT
easat-4460	200	1	for	for	ADP
easat-4460	200	2	leverage	leverage	NOUN
easat-4460	200	3	(	(	PUNCT
easat-4460	200	4	lev	lev	NOUN
easat-4460	200	5	)	)	PUNCT
easat-4460	200	6	,	,	PUNCT
easat-4460	200	7	the	the	DET
easat-4460	200	8	table	table	NOUN
easat-4460	200	9	shows	show	VERB
easat-4460	200	10	that	that	SCONJ
easat-4460	200	11	it	it	PRON
easat-4460	200	12	is	be	AUX
easat-4460	200	13	also	also	ADV
easat-4460	200	14	positively	positively	ADV
easat-4460	200	15	correlated	correlate	VERB
easat-4460	200	16	to	to	ADP
easat-4460	200	17	environmental	environmental	ADJ
easat-4460	200	18	disclosures	disclosure	NOUN
easat-4460	200	19	(	(	PUNCT
easat-4460	200	20	ed	ed	NOUN
easat-4460	200	21	)	)	PUNCT
easat-4460	200	22	at	at	ADP
easat-4460	200	23	0.013	0.013	NUM
easat-4460	200	24	but	but	CCONJ
easat-4460	200	25	not	not	PART
easat-4460	200	26	significantly	significantly	ADV
easat-4460	200	27	correlated	correlate	VERB
easat-4460	200	28	.	.	PUNCT
easat-4460	201	1	lastly	lastly	ADV
easat-4460	201	2	,	,	PUNCT
easat-4460	201	3	market	market	NOUN
easat-4460	201	4	capitalization	capitalization	NOUN
easat-4460	201	5	(	(	PUNCT
easat-4460	201	6	mkt	mkt	PROPN
easat-4460	201	7	)	)	PUNCT
easat-4460	201	8	is	be	AUX
easat-4460	201	9	found	find	VERB
easat-4460	201	10	to	to	PART
easat-4460	201	11	be	be	AUX
easat-4460	201	12	positively	positively	ADV
easat-4460	201	13	correlated	correlate	VERB
easat-4460	201	14	at	at	ADP
easat-4460	201	15	0.068	0.068	NUM
easat-4460	201	16	to	to	ADP
easat-4460	201	17	environmental	environmental	ADJ
easat-4460	201	18	disclosures	disclosure	NOUN
easat-4460	201	19	(	(	PUNCT
easat-4460	201	20	ed	ed	NOUN
easat-4460	201	21	)	)	PUNCT
easat-4460	201	22	and	and	CCONJ
easat-4460	201	23	significant	significant	ADJ
easat-4460	201	24	at	at	ADP
easat-4460	201	25	the	the	DET
easat-4460	201	26	10	10	NUM
easat-4460	201	27	%	%	NOUN
easat-4460	201	28	level	level	NOUN
easat-4460	201	29	of	of	ADP
easat-4460	201	30	significance	significance	NOUN
easat-4460	201	31	.	.	PUNCT
easat-4460	202	1	all	all	PRON
easat-4460	202	2	in	in	ADP
easat-4460	202	3	all	all	PRON
easat-4460	202	4	,	,	PUNCT
easat-4460	202	5	it	it	PRON
easat-4460	202	6	can	can	AUX
easat-4460	202	7	be	be	AUX
easat-4460	202	8	summarized	summarize	VERB
easat-4460	202	9	that	that	SCONJ
easat-4460	202	10	all	all	DET
easat-4460	202	11	independent	independent	ADJ
easat-4460	202	12	variables	variable	NOUN
easat-4460	202	13	and	and	CCONJ
easat-4460	202	14	control	control	NOUN
easat-4460	202	15	variables	variable	NOUN
easat-4460	202	16	are	be	AUX
easat-4460	202	17	positively	positively	ADV
easat-4460	202	18	correlated	correlate	VERB
easat-4460	202	19	to	to	ADP
easat-4460	202	20	the	the	DET
easat-4460	202	21	dependent	dependent	ADJ
easat-4460	202	22	variable	variable	NOUN
easat-4460	202	23	,	,	PUNCT
easat-4460	202	24	environmental	environmental	ADJ
easat-4460	202	25	disclosures	disclosure	NOUN
easat-4460	202	26	(	(	PUNCT
easat-4460	202	27	ed	ed	NOUN
easat-4460	202	28	)	)	PUNCT
easat-4460	202	29	.	.	PUNCT
easat-4460	203	1	however	however	ADV
easat-4460	203	2	,	,	PUNCT
easat-4460	203	3	only	only	ADV
easat-4460	203	4	3	3	NUM
easat-4460	203	5	variables	variable	NOUN
easat-4460	203	6	which	which	PRON
easat-4460	203	7	are	be	AUX
easat-4460	203	8	audit	audit	NOUN
easat-4460	203	9	committee	committee	NOUN
easat-4460	203	10	expertise	expertise	NOUN
easat-4460	203	11	(	(	PUNCT
easat-4460	203	12	ace	ace	PROPN
easat-4460	203	13	)	)	PUNCT
easat-4460	203	14	,	,	PUNCT
easat-4460	203	15	firm	firm	ADJ
easat-4460	203	16	size	size	NOUN
easat-4460	203	17	(	(	PUNCT
easat-4460	203	18	fsize	fsize	NOUN
easat-4460	203	19	)	)	PUNCT
easat-4460	203	20	,	,	PUNCT
easat-4460	203	21	and	and	CCONJ
easat-4460	203	22	market	market	NOUN
easat-4460	203	23	capitalization	capitalization	NOUN
easat-4460	203	24	(	(	PUNCT
easat-4460	203	25	mkt	mkt	PROPN
easat-4460	203	26	)	)	PUNCT
easat-4460	203	27	are	be	AUX
easat-4460	203	28	significantly	significantly	ADV
easat-4460	203	29	correlated	correlate	VERB
easat-4460	203	30	to	to	ADP
easat-4460	203	31	environmental	environmental	ADJ
easat-4460	203	32	disclosures	disclosure	NOUN
easat-4460	203	33	(	(	PUNCT
easat-4460	203	34	ed	ed	NOUN
easat-4460	203	35	)	)	PUNCT
easat-4460	203	36	at	at	ADP
easat-4460	203	37	5	5	NUM
easat-4460	203	38	%	%	NOUN
easat-4460	203	39	,	,	PUNCT
easat-4460	203	40	1	1	NUM
easat-4460	203	41	%	%	NOUN
easat-4460	203	42	,	,	PUNCT
easat-4460	203	43	and	and	CCONJ
easat-4460	203	44	10	10	NUM
easat-4460	203	45	%	%	NOUN
easat-4460	203	46	level	level	NOUN
easat-4460	203	47	of	of	ADP
easat-4460	203	48	significance	significance	NOUN
easat-4460	203	49	respectively	respectively	ADV
easat-4460	203	50	.	.	PUNCT
easat-4460	204	1	4.3	4.3	NUM
easat-4460	204	2	.	.	PUNCT
easat-4460	205	1	panel	panel	NOUN
easat-4460	205	2	regression	regression	VERB
easat-4460	205	3	analysis	analysis	NOUN
easat-4460	205	4	from	from	ADP
easat-4460	205	5	table	table	NOUN
easat-4460	205	6	4	4	NUM
easat-4460	205	7	,	,	PUNCT
easat-4460	205	8	results	result	NOUN
easat-4460	205	9	from	from	ADP
easat-4460	205	10	the	the	DET
easat-4460	205	11	panel	panel	NOUN
easat-4460	205	12	regression	regression	NOUN
easat-4460	205	13	analysis	analysis	NOUN
easat-4460	205	14	are	be	AUX
easat-4460	205	15	shown	show	VERB
easat-4460	205	16	.	.	PUNCT
easat-4460	206	1	the	the	DET
easat-4460	206	2	analysis	analysis	NOUN
easat-4460	206	3	above	above	ADV
easat-4460	206	4	shows	show	VERB
easat-4460	206	5	that	that	SCONJ
easat-4460	206	6	audit	audit	NOUN
easat-4460	206	7	committee	committee	NOUN
easat-4460	206	8	expertise	expertise	NOUN
easat-4460	206	9	(	(	PUNCT
easat-4460	206	10	ace	ace	PROPN
easat-4460	206	11	)	)	PUNCT
easat-4460	206	12	has	have	VERB
easat-4460	206	13	a	a	DET
easat-4460	206	14	coefficient	coefficient	NOUN
easat-4460	206	15	of	of	ADP
easat-4460	206	16	2.166	2.166	NUM
easat-4460	206	17	.	.	PUNCT
easat-4460	207	1	this	this	PRON
easat-4460	207	2	means	mean	VERB
easat-4460	207	3	that	that	SCONJ
easat-4460	207	4	when	when	SCONJ
easat-4460	207	5	all	all	DET
easat-4460	207	6	other	other	ADJ
easat-4460	207	7	variables	variable	NOUN
easat-4460	207	8	are	be	AUX
easat-4460	207	9	held	hold	VERB
easat-4460	207	10	constant	constant	ADJ
easat-4460	207	11	,	,	PUNCT
easat-4460	207	12	the	the	DET
easat-4460	207	13	coefficient	coefficient	NOUN
easat-4460	207	14	of	of	ADP
easat-4460	207	15	2.166	2.166	NUM
easat-4460	207	16	indicates	indicate	VERB
easat-4460	207	17	that	that	SCONJ
easat-4460	207	18	a	a	DET
easat-4460	207	19	one	one	NUM
easat-4460	207	20	-	-	PUNCT
easat-4460	207	21	unit	unit	NOUN
easat-4460	207	22	rise	rise	NOUN
easat-4460	207	23	in	in	ADP
easat-4460	207	24	ace	ace	NOUN
easat-4460	207	25	is	be	AUX
easat-4460	207	26	correlated	correlate	VERB
easat-4460	207	27	with	with	ADP
easat-4460	207	28	a	a	DET
easat-4460	207	29	2.166unit	2.166unit	NUM
easat-4460	207	30	increase	increase	NOUN
easat-4460	207	31	in	in	ADP
easat-4460	207	32	the	the	DET
easat-4460	207	33	dependent	dependent	ADJ
easat-4460	207	34	variable	variable	NOUN
easat-4460	207	35	,	,	PUNCT
easat-4460	207	36	which	which	PRON
easat-4460	207	37	is	be	AUX
easat-4460	207	38	the	the	DET
easat-4460	207	39	environmental	environmental	ADJ
easat-4460	207	40	disclosures	disclosure	NOUN
easat-4460	207	41	(	(	PUNCT
easat-4460	207	42	ed	ed	NOUN
easat-4460	207	43	)	)	PUNCT
easat-4460	207	44	.	.	PUNCT
easat-4460	208	1	this	this	DET
easat-4460	208	2	coefficient	coefficient	NOUN
easat-4460	208	3	is	be	AUX
easat-4460	208	4	statistically	statistically	ADV
easat-4460	208	5	significant	significant	ADJ
easat-4460	208	6	at	at	ADP
easat-4460	208	7	the	the	DET
easat-4460	208	8	1	1	NUM
easat-4460	208	9	%	%	NOUN
easat-4460	208	10	level	level	NOUN
easat-4460	208	11	of	of	ADP
easat-4460	208	12	significance	significance	NOUN
easat-4460	208	13	,	,	PUNCT
easat-4460	208	14	according	accord	VERB
easat-4460	208	15	to	to	ADP
easat-4460	208	16	the	the	DET
easat-4460	208	17	t	t	NOUN
easat-4460	208	18	-	-	PUNCT
easat-4460	208	19	statistic	statistic	NOUN
easat-4460	208	20	of	of	ADP
easat-4460	208	21	3.257	3.257	NUM
easat-4460	208	22	(	(	PUNCT
easat-4460	208	23	p	p	NOUN
easat-4460	208	24	-	-	PUNCT
easat-4460	208	25	value	value	NOUN
easat-4460	208	26	=	=	NOUN
easat-4460	208	27	0.001	0.001	NUM
easat-4460	208	28	)	)	PUNCT
easat-4460	208	29	.	.	PUNCT
easat-4460	209	1	this	this	DET
easat-4460	209	2	finding	finding	NOUN
easat-4460	209	3	is	be	AUX
easat-4460	209	4	aligned	align	VERB
easat-4460	209	5	with	with	ADP
easat-4460	209	6	a	a	DET
easat-4460	209	7	previous	previous	ADJ
easat-4460	209	8	study	study	NOUN
easat-4460	209	9	by	by	ADP
easat-4460	209	10	rifai	rifai	NOUN
easat-4460	209	11	and	and	CCONJ
easat-4460	209	12	siregar	siregar	ADJ
easat-4460	209	13	[	[	X
easat-4460	209	14	20	20	NUM
easat-4460	209	15	]	]	PUNCT
easat-4460	209	16	.	.	PUNCT
easat-4460	210	1	audit	audit	NOUN
easat-4460	210	2	committee	committee	NOUN
easat-4460	210	3	expertise	expertise	NOUN
easat-4460	210	4	enhances	enhance	VERB
easat-4460	210	5	environmental	environmental	ADJ
easat-4460	210	6	disclosures	disclosure	NOUN
easat-4460	210	7	by	by	ADP
easat-4460	210	8	improving	improve	VERB
easat-4460	210	9	transparency	transparency	NOUN
easat-4460	210	10	,	,	PUNCT
easat-4460	210	11	accuracy	accuracy	NOUN
easat-4460	210	12	,	,	PUNCT
easat-4460	210	13	and	and	CCONJ
easat-4460	210	14	accountability	accountability	NOUN
easat-4460	210	15	in	in	ADP
easat-4460	210	16	reporting	reporting	NOUN
easat-4460	210	17	,	,	PUNCT
easat-4460	210	18	reducing	reduce	VERB
easat-4460	210	19	information	information	NOUN
easat-4460	210	20	asymmetry	asymmetry	NOUN
easat-4460	210	21	,	,	PUNCT
easat-4460	210	22	and	and	CCONJ
easat-4460	210	23	ensuring	ensure	VERB
easat-4460	210	24	alignment	alignment	NOUN
easat-4460	210	25	with	with	ADP
easat-4460	210	26	stakeholder	stakeholder	NOUN
easat-4460	210	27	expectations	expectation	NOUN
easat-4460	210	28	.	.	PUNCT
easat-4460	211	1	239	239	NUM
easat-4460	211	2	edelweiss	edelweiss	PROPN
easat-4460	211	3	applied	apply	VERB
easat-4460	211	4	science	science	NOUN
easat-4460	211	5	and	and	CCONJ
easat-4460	211	6	technology	technology	NOUN
easat-4460	211	7	issn	issn	PROPN
easat-4460	211	8	:	:	PUNCT
easat-4460	211	9	2576	2576	NUM
easat-4460	211	10	-	-	SYM
easat-4460	211	11	8484	8484	NUM
easat-4460	211	12	vol	vol	NOUN
easat-4460	211	13	.	.	PROPN
easat-4460	212	1	9	9	NUM
easat-4460	212	2	,	,	PUNCT
easat-4460	212	3	no	no	INTJ
easat-4460	212	4	.	.	NOUN
easat-4460	212	5	2	2	NUM
easat-4460	212	6	:	:	SYM
easat-4460	212	7	231	231	NUM
easat-4460	212	8	-	-	SYM
easat-4460	212	9	243	243	NUM
easat-4460	212	10	,	,	PUNCT
easat-4460	212	11	2025	2025	NUM
easat-4460	212	12	doi	doi	NOUN
easat-4460	212	13	:	:	PUNCT
easat-4460	212	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	212	15	©	©	PROPN
easat-4460	212	16	2025	2025	NUM
easat-4460	212	17	by	by	ADP
easat-4460	212	18	the	the	DET
easat-4460	212	19	authors	author	NOUN
easat-4460	212	20	;	;	PUNCT
easat-4460	213	1	licensee	licensee	PROPN
easat-4460	213	2	learning	learn	VERB
easat-4460	213	3	gate	gate	NOUN
easat-4460	213	4	table	table	NOUN
easat-4460	213	5	3	3	PROPN
easat-4460	213	6	.	.	PUNCT
easat-4460	213	7	pearson	pearson	PROPN
easat-4460	213	8	’s	’s	PART
easat-4460	213	9	correlation	correlation	NOUN
easat-4460	213	10	.	.	PUNCT
easat-4460	214	1	variable	variable	ADJ
easat-4460	214	2	ed	ed	PROPN
easat-4460	214	3	ace	ace	PROPN
easat-4460	214	4	aci	aci	PROPN
easat-4460	214	5	acm	acm	PROPN
easat-4460	214	6	acs	acs	PROPN
easat-4460	214	7	fp	fp	PROPN
easat-4460	214	8	fsize	fsize	PROPN
easat-4460	214	9	lev	lev	PROPN
easat-4460	214	10	mkt	mkt	PROPN
easat-4460	214	11	ed	ed	PROPN
easat-4460	214	12	coefficient	coefficient	NOUN
easat-4460	214	13	1.000	1.000	NUM
easat-4460	214	14	p	p	NOUN
easat-4460	214	15	-	-	PUNCT
easat-4460	214	16	value	value	NOUN
easat-4460	214	17	----	----	PUNCT
easat-4460	214	18	ace	ace	NOUN
easat-4460	214	19	coefficient	coefficient	NOUN
easat-4460	214	20	0.103	0.103	NUM
easat-4460	214	21	*	*	NOUN
easat-4460	214	22	*	*	PUNCT
easat-4460	214	23	*	*	PUNCT
easat-4460	214	24	1.000	1.000	NUM
easat-4460	214	25	p	p	NOUN
easat-4460	214	26	-	-	PUNCT
easat-4460	214	27	value	value	NOUN
easat-4460	214	28	0.004	0.004	NUM
easat-4460	214	29	----	----	PUNCT
easat-4460	215	1	aci	aci	PROPN
easat-4460	215	2	coefficient	coefficient	VERB
easat-4460	215	3	0.016	0.016	NUM
easat-4460	215	4	-0.067	-0.067	NOUN
easat-4460	215	5	*	*	PUNCT
easat-4460	215	6	1.000	1.000	NUM
easat-4460	215	7	p	p	NOUN
easat-4460	215	8	-	-	PUNCT
easat-4460	215	9	value	value	NOUN
easat-4460	215	10	0.660	0.660	NUM
easat-4460	215	11	0.063	0.063	NUM
easat-4460	215	12	----	----	PUNCT
easat-4460	215	13	acm	acm	PROPN
easat-4460	215	14	coefficient	coefficient	NOUN
easat-4460	215	15	0.039	0.039	NUM
easat-4460	215	16	-0.181	-0.181	PUNCT
easat-4460	215	17	*	*	PUNCT
easat-4460	215	18	*	*	PUNCT
easat-4460	215	19	*	*	PUNCT
easat-4460	215	20	0.012	0.012	NUM
easat-4460	215	21	1.000	1.000	NUM
easat-4460	215	22	p	p	NOUN
easat-4460	215	23	-	-	PUNCT
easat-4460	215	24	value	value	NOUN
easat-4460	215	25	0.276	0.276	NUM
easat-4460	215	26	0.000	0.000	NUM
easat-4460	215	27	0.740	0.740	NUM
easat-4460	215	28	----	----	PUNCT
easat-4460	215	29	acs	acs	PROPN
easat-4460	215	30	coefficient	coefficient	VERB
easat-4460	215	31	0.043	0.043	NUM
easat-4460	215	32	-0.102	-0.102	PUNCT
easat-4460	215	33	*	*	PUNCT
easat-4460	215	34	*	*	PUNCT
easat-4460	215	35	*	*	PUNCT
easat-4460	216	1	-0.183	-0.183	PUNCT
easat-4460	216	2	*	*	PUNCT
easat-4460	216	3	*	*	PUNCT
easat-4460	216	4	*	*	PUNCT
easat-4460	216	5	0.082	0.082	NUM
easat-4460	216	6	*	*	PUNCT
easat-4460	216	7	*	*	PROPN
easat-4460	216	8	1.000	1.000	NUM
easat-4460	216	9	p	p	NOUN
easat-4460	216	10	-	-	PUNCT
easat-4460	216	11	value	value	NOUN
easat-4460	217	1	0.229	0.229	NUM
easat-4460	217	2	0.005	0.005	NUM
easat-4460	217	3	0.000	0.000	NUM
easat-4460	217	4	0.022	0.022	NUM
easat-4460	217	5	----	----	PUNCT
easat-4460	218	1	fp	fp	PROPN
easat-4460	218	2	coefficient	coefficient	NOUN
easat-4460	218	3	0.045	0.045	NUM
easat-4460	218	4	-0.006	-0.006	X
easat-4460	218	5	0.107	0.107	NUM
easat-4460	218	6	*	*	PUNCT
easat-4460	218	7	*	*	PUNCT
easat-4460	218	8	*	*	PUNCT
easat-4460	218	9	0.098	0.098	NUM
easat-4460	218	10	*	*	PUNCT
easat-4460	218	11	*	*	PUNCT
easat-4460	218	12	*	*	PUNCT
easat-4460	218	13	0.004	0.004	NUM
easat-4460	218	14	1.000	1.000	NUM
easat-4460	218	15	p	p	NOUN
easat-4460	218	16	-	-	PUNCT
easat-4460	218	17	value	value	NOUN
easat-4460	218	18	0.207	0.207	NUM
easat-4460	218	19	0.876	0.876	NUM
easat-4460	218	20	0.003	0.003	NUM
easat-4460	218	21	0.006	0.006	NUM
easat-4460	218	22	0.905	0.905	NUM
easat-4460	218	23	----	----	PUNCT
easat-4460	218	24	fsize	fsize	NOUN
easat-4460	218	25	coefficient	coefficient	NOUN
easat-4460	218	26	0.138	0.138	NUM
easat-4460	218	27	*	*	PUNCT
easat-4460	218	28	*	*	PUNCT
easat-4460	218	29	*	*	PUNCT
easat-4460	218	30	0.022	0.022	NUM
easat-4460	218	31	-0.124	-0.124	PUNCT
easat-4460	218	32	*	*	PUNCT
easat-4460	218	33	*	*	PUNCT
easat-4460	218	34	*	*	PUNCT
easat-4460	218	35	-0.023	-0.023	NUM
easat-4460	218	36	0.071	0.071	NUM
easat-4460	218	37	*	*	PUNCT
easat-4460	218	38	*	*	PUNCT
easat-4460	218	39	-0.012	-0.012	NUM
easat-4460	218	40	1.000	1.000	NUM
easat-4460	218	41	p	p	NOUN
easat-4460	218	42	-	-	PUNCT
easat-4460	218	43	value	value	NOUN
easat-4460	218	44	0.000	0.000	NUM
easat-4460	218	45	0.535	0.535	NUM
easat-4460	218	46	0.001	0.001	NUM
easat-4460	218	47	0.529	0.529	NUM
easat-4460	218	48	0.049	0.049	NUM
easat-4460	218	49	0.740	0.740	NUM
easat-4460	218	50	----	----	PUNCT
easat-4460	218	51	lev	lev	NOUN
easat-4460	218	52	coefficient	coefficient	NOUN
easat-4460	218	53	0.013	0.013	NUM
easat-4460	218	54	0.032	0.032	NUM
easat-4460	218	55	-0.016	-0.016	X
easat-4460	218	56	-0.077	-0.077	PROPN
easat-4460	218	57	*	*	PUNCT
easat-4460	218	58	*	*	PROPN
easat-4460	218	59	-0.014	-0.014	NOUN
easat-4460	218	60	-0.113	-0.113	NOUN
easat-4460	218	61	*	*	PUNCT
easat-4460	219	1	*	*	PUNCT
easat-4460	219	2	*	*	PUNCT
easat-4460	219	3	0.073	0.073	NUM
easat-4460	219	4	*	*	X
easat-4460	219	5	*	*	PUNCT
easat-4460	220	1	1.000	1.000	NUM
easat-4460	220	2	p	p	NOUN
easat-4460	220	3	-	-	PUNCT
easat-4460	220	4	value	value	NOUN
easat-4460	220	5	0.722	0.722	NUM
easat-4460	220	6	0.374	0.374	NUM
easat-4460	220	7	0.649	0.649	NUM
easat-4460	220	8	0.033	0.033	NUM
easat-4460	220	9	0.699	0.699	NUM
easat-4460	220	10	0.002	0.002	NUM
easat-4460	220	11	0.042	0.042	NUM
easat-4460	220	12	----	----	PUNCT
easat-4460	221	1	mkt	mkt	PROPN
easat-4460	221	2	coefficient	coefficient	NOUN
easat-4460	221	3	0.068	0.068	NUM
easat-4460	221	4	*	*	NOUN
easat-4460	221	5	-0.018	-0.018	PUNCT
easat-4460	221	6	0.022	0.022	NUM
easat-4460	221	7	-0.007	-0.007	X
easat-4460	221	8	0.021	0.021	NUM
easat-4460	221	9	0.285	0.285	NUM
easat-4460	221	10	*	*	PUNCT
easat-4460	221	11	*	*	PUNCT
easat-4460	221	12	*	*	PUNCT
easat-4460	221	13	0.294	0.294	NUM
easat-4460	221	14	*	*	PUNCT
easat-4460	221	15	*	*	PUNCT
easat-4460	221	16	*	*	PUNCT
easat-4460	221	17	0.092	0.092	NUM
easat-4460	221	18	*	*	X
easat-4460	221	19	*	*	X
easat-4460	221	20	1.000	1.000	NUM
easat-4460	221	21	p	p	ADJ
easat-4460	221	22	-	-	PUNCT
easat-4460	221	23	value	value	NOUN
easat-4460	221	24	0.059	0.059	NUM
easat-4460	221	25	0.612	0.612	NUM
easat-4460	221	26	0.538	0.538	NUM
easat-4460	221	27	0.839	0.839	NUM
easat-4460	221	28	0.558	0.558	NUM
easat-4460	221	29	0.000	0.000	NUM
easat-4460	221	30	0.000	0.000	NUM
easat-4460	221	31	0.010	0.010	NUM
easat-4460	221	32	----	----	PUNCT
easat-4460	221	33	note	note	NOUN
easat-4460	221	34	:	:	PUNCT
easat-4460	221	35	*	*	X
easat-4460	221	36	.	.	PUNCT
easat-4460	222	1	correlation	correlation	NOUN
easat-4460	222	2	is	be	AUX
easat-4460	222	3	significant	significant	ADJ
easat-4460	222	4	at	at	ADP
easat-4460	222	5	the	the	DET
easat-4460	222	6	0.10	0.10	NUM
easat-4460	222	7	level	level	NOUN
easat-4460	222	8	.	.	PUNCT
easat-4460	223	1	*	*	PUNCT
easat-4460	223	2	*	*	X
easat-4460	223	3	.	.	PUNCT
easat-4460	224	1	correlation	correlation	NOUN
easat-4460	224	2	is	be	AUX
easat-4460	224	3	significant	significant	ADJ
easat-4460	224	4	at	at	ADP
easat-4460	224	5	the	the	DET
easat-4460	224	6	0.05	0.05	NUM
easat-4460	224	7	level	level	NOUN
easat-4460	224	8	.	.	PUNCT
easat-4460	225	1	*	*	PUNCT
easat-4460	225	2	*	*	PUNCT
easat-4460	225	3	*	*	NOUN
easat-4460	225	4	.	.	PUNCT
easat-4460	226	1	correlation	correlation	NOUN
easat-4460	226	2	is	be	AUX
easat-4460	226	3	significant	significant	ADJ
easat-4460	226	4	at	at	ADP
easat-4460	226	5	the	the	DET
easat-4460	226	6	0.01	0.01	NUM
easat-4460	226	7	level	level	NOUN
easat-4460	226	8	.	.	PUNCT
easat-4460	227	1	240	240	NUM
easat-4460	227	2	edelweiss	edelweiss	PROPN
easat-4460	227	3	applied	apply	VERB
easat-4460	227	4	science	science	NOUN
easat-4460	227	5	and	and	CCONJ
easat-4460	227	6	technology	technology	NOUN
easat-4460	227	7	issn	issn	PROPN
easat-4460	227	8	:	:	PUNCT
easat-4460	227	9	2576	2576	NUM
easat-4460	227	10	-	-	SYM
easat-4460	227	11	8484	8484	NUM
easat-4460	227	12	vol	vol	NOUN
easat-4460	227	13	.	.	PROPN
easat-4460	228	1	9	9	NUM
easat-4460	228	2	,	,	PUNCT
easat-4460	228	3	no	no	INTJ
easat-4460	228	4	.	.	NOUN
easat-4460	228	5	2	2	NUM
easat-4460	228	6	:	:	SYM
easat-4460	228	7	231	231	NUM
easat-4460	228	8	-	-	SYM
easat-4460	228	9	243	243	NUM
easat-4460	228	10	,	,	PUNCT
easat-4460	228	11	2025	2025	NUM
easat-4460	228	12	doi	doi	NOUN
easat-4460	228	13	:	:	PUNCT
easat-4460	228	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	228	15	©	©	PROPN
easat-4460	228	16	2025	2025	NUM
easat-4460	228	17	by	by	ADP
easat-4460	228	18	the	the	DET
easat-4460	228	19	authors	author	NOUN
easat-4460	228	20	;	;	PUNCT
easat-4460	228	21	licensee	licensee	PROPN
easat-4460	228	22	learning	learning	NOUN
easat-4460	228	23	gate	gate	NOUN
easat-4460	228	24	as	as	ADP
easat-4460	228	25	for	for	ADP
easat-4460	228	26	audit	audit	NOUN
easat-4460	228	27	committee	committee	NOUN
easat-4460	228	28	independence	independence	NOUN
easat-4460	228	29	(	(	PUNCT
easat-4460	228	30	aci	aci	PROPN
easat-4460	228	31	)	)	PUNCT
easat-4460	228	32	,	,	PUNCT
easat-4460	228	33	the	the	DET
easat-4460	228	34	coefficient	coefficient	NOUN
easat-4460	228	35	shown	show	VERB
easat-4460	228	36	is	be	AUX
easat-4460	228	37	0.921	0.921	NUM
easat-4460	228	38	.	.	PUNCT
easat-4460	229	1	this	this	PRON
easat-4460	229	2	also	also	ADV
easat-4460	229	3	means	mean	VERB
easat-4460	229	4	that	that	SCONJ
easat-4460	229	5	when	when	SCONJ
easat-4460	229	6	all	all	DET
easat-4460	229	7	other	other	ADJ
easat-4460	229	8	variables	variable	NOUN
easat-4460	229	9	are	be	AUX
easat-4460	229	10	held	hold	VERB
easat-4460	229	11	constant	constant	ADJ
easat-4460	229	12	,	,	PUNCT
easat-4460	229	13	an	an	DET
easat-4460	229	14	increase	increase	NOUN
easat-4460	229	15	in	in	ADP
easat-4460	229	16	aci	aci	PROPN
easat-4460	229	17	of	of	ADP
easat-4460	229	18	one	one	NUM
easat-4460	229	19	unit	unit	NOUN
easat-4460	229	20	is	be	AUX
easat-4460	229	21	correlated	correlate	VERB
easat-4460	229	22	with	with	ADP
easat-4460	229	23	an	an	DET
easat-4460	229	24	increase	increase	NOUN
easat-4460	229	25	in	in	ADP
easat-4460	229	26	ed	ed	NOUN
easat-4460	229	27	of	of	ADP
easat-4460	229	28	0.921	0.921	NUM
easat-4460	229	29	units	unit	NOUN
easat-4460	229	30	.	.	PUNCT
easat-4460	230	1	however	however	ADV
easat-4460	230	2	,	,	PUNCT
easat-4460	230	3	this	this	DET
easat-4460	230	4	coefficient	coefficient	NOUN
easat-4460	230	5	is	be	AUX
easat-4460	230	6	not	not	PART
easat-4460	230	7	statistically	statistically	ADV
easat-4460	230	8	significant	significant	ADJ
easat-4460	230	9	as	as	SCONJ
easat-4460	230	10	it	it	PRON
easat-4460	230	11	has	have	VERB
easat-4460	230	12	a	a	DET
easat-4460	230	13	t	t	NOUN
easat-4460	230	14	-	-	PUNCT
easat-4460	230	15	statistic	statistic	NOUN
easat-4460	230	16	of	of	ADP
easat-4460	230	17	1.222	1.222	NUM
easat-4460	230	18	(	(	PUNCT
easat-4460	230	19	p	p	NOUN
easat-4460	230	20	-	-	PUNCT
easat-4460	230	21	value	value	NOUN
easat-4460	230	22	=	=	NOUN
easat-4460	230	23	0.222	0.222	NUM
easat-4460	230	24	)	)	PUNCT
easat-4460	230	25	.	.	PUNCT
easat-4460	231	1	it	it	PRON
easat-4460	231	2	is	be	AUX
easat-4460	231	3	not	not	PART
easat-4460	231	4	consistent	consistent	ADJ
easat-4460	231	5	results	result	NOUN
easat-4460	231	6	found	find	VERB
easat-4460	231	7	by	by	ADP
easat-4460	231	8	akhtaruddin	akhtaruddin	NOUN
easat-4460	231	9	and	and	CCONJ
easat-4460	231	10	haron	haron	PROPN
easat-4460	232	1	[	[	X
easat-4460	232	2	23	23	NUM
easat-4460	232	3	]	]	PUNCT
easat-4460	232	4	that	that	SCONJ
easat-4460	232	5	more	more	ADV
easat-4460	232	6	independent	independent	ADJ
easat-4460	232	7	directors	director	NOUN
easat-4460	232	8	in	in	ADP
easat-4460	232	9	audit	audit	NOUN
easat-4460	232	10	committees	committee	NOUN
easat-4460	232	11	should	should	AUX
easat-4460	232	12	increase	increase	VERB
easat-4460	232	13	disclosure	disclosure	NOUN
easat-4460	232	14	levels	level	NOUN
easat-4460	232	15	in	in	ADP
easat-4460	232	16	firms	firm	NOUN
easat-4460	232	17	.	.	PUNCT
easat-4460	233	1	a	a	DET
easat-4460	233	2	higher	high	ADJ
easat-4460	233	3	proportion	proportion	NOUN
easat-4460	233	4	of	of	ADP
easat-4460	233	5	independent	independent	ADJ
easat-4460	233	6	directors	director	NOUN
easat-4460	233	7	in	in	ADP
easat-4460	233	8	the	the	DET
easat-4460	233	9	audit	audit	NOUN
easat-4460	233	10	committee	committee	NOUN
easat-4460	233	11	can	can	AUX
easat-4460	233	12	enhance	enhance	VERB
easat-4460	233	13	disclosure	disclosure	NOUN
easat-4460	233	14	levels	level	NOUN
easat-4460	233	15	in	in	ADP
easat-4460	233	16	firms	firm	NOUN
easat-4460	233	17	by	by	ADP
easat-4460	233	18	promoting	promote	VERB
easat-4460	233	19	transparency	transparency	NOUN
easat-4460	233	20	,	,	PUNCT
easat-4460	233	21	objectivity	objectivity	NOUN
easat-4460	233	22	,	,	PUNCT
easat-4460	233	23	and	and	CCONJ
easat-4460	233	24	accountability	accountability	NOUN
easat-4460	233	25	in	in	ADP
easat-4460	233	26	reporting	report	VERB
easat-4460	233	27	.	.	PUNCT
easat-4460	234	1	for	for	ADP
easat-4460	234	2	the	the	DET
easat-4460	234	3	next	next	ADJ
easat-4460	234	4	independent	independent	ADJ
easat-4460	234	5	variable	variable	NOUN
easat-4460	234	6	which	which	PRON
easat-4460	234	7	is	be	AUX
easat-4460	234	8	the	the	DET
easat-4460	234	9	audit	audit	NOUN
easat-4460	234	10	committee	committee	NOUN
easat-4460	234	11	meeting	meeting	NOUN
easat-4460	234	12	(	(	PUNCT
easat-4460	234	13	acm	acm	PROPN
easat-4460	234	14	)	)	PUNCT
easat-4460	234	15	,	,	PUNCT
easat-4460	234	16	it	it	PRON
easat-4460	234	17	has	have	VERB
easat-4460	234	18	a	a	DET
easat-4460	234	19	coefficient	coefficient	NOUN
easat-4460	234	20	of	of	ADP
easat-4460	234	21	0.192	0.192	NUM
easat-4460	234	22	.	.	PUNCT
easat-4460	235	1	according	accord	VERB
easat-4460	235	2	to	to	ADP
easat-4460	235	3	the	the	DET
easat-4460	235	4	coefficient	coefficient	NOUN
easat-4460	235	5	,	,	PUNCT
easat-4460	235	6	when	when	SCONJ
easat-4460	235	7	all	all	DET
easat-4460	235	8	other	other	ADJ
easat-4460	235	9	variables	variable	NOUN
easat-4460	235	10	are	be	AUX
easat-4460	235	11	held	hold	VERB
easat-4460	235	12	constant	constant	ADJ
easat-4460	235	13	,	,	PUNCT
easat-4460	235	14	an	an	DET
easat-4460	235	15	increase	increase	NOUN
easat-4460	235	16	in	in	ADP
easat-4460	235	17	acm	acm	NOUN
easat-4460	235	18	of	of	ADP
easat-4460	235	19	one	one	NUM
easat-4460	235	20	unit	unit	NOUN
easat-4460	235	21	is	be	AUX
easat-4460	235	22	correlated	correlate	VERB
easat-4460	235	23	with	with	ADP
easat-4460	235	24	an	an	DET
easat-4460	235	25	increase	increase	NOUN
easat-4460	235	26	in	in	ADP
easat-4460	235	27	ed	ed	NOUN
easat-4460	235	28	of	of	ADP
easat-4460	235	29	0.192	0.192	NUM
easat-4460	235	30	units	unit	NOUN
easat-4460	235	31	.	.	PUNCT
easat-4460	236	1	the	the	DET
easat-4460	236	2	coefficient	coefficient	NOUN
easat-4460	236	3	of	of	ADP
easat-4460	236	4	acm	acm	PROPN
easat-4460	236	5	is	be	AUX
easat-4460	236	6	also	also	ADV
easat-4460	236	7	not	not	PART
easat-4460	236	8	statistically	statistically	ADV
easat-4460	236	9	significant	significant	ADJ
easat-4460	236	10	as	as	SCONJ
easat-4460	236	11	its	its	PRON
easat-4460	236	12	t	t	NOUN
easat-4460	236	13	-	-	PUNCT
easat-4460	236	14	statistic	statistic	NOUN
easat-4460	236	15	is	be	AUX
easat-4460	236	16	at	at	ADP
easat-4460	236	17	1.554	1.554	NUM
easat-4460	236	18	(	(	PUNCT
easat-4460	236	19	p	p	NOUN
easat-4460	236	20	-	-	PUNCT
easat-4460	236	21	value	value	NOUN
easat-4460	236	22	=	=	NOUN
easat-4460	236	23	0.121	0.121	NUM
easat-4460	236	24	)	)	PUNCT
easat-4460	236	25	.	.	PUNCT
easat-4460	237	1	it	it	PRON
easat-4460	237	2	is	be	AUX
easat-4460	237	3	not	not	PART
easat-4460	237	4	consistent	consistent	ADJ
easat-4460	237	5	with	with	ADP
easat-4460	237	6	buallay	buallay	NOUN
easat-4460	237	7	and	and	CCONJ
easat-4460	237	8	al	al	PROPN
easat-4460	237	9	-	-	PUNCT
easat-4460	237	10	ajmi	ajmi	PRON
easat-4460	237	11	[	[	X
easat-4460	237	12	14	14	NUM
easat-4460	237	13	]	]	PUNCT
easat-4460	237	14	.	.	PUNCT
easat-4460	238	1	one	one	NUM
easat-4460	238	2	of	of	ADP
easat-4460	238	3	the	the	DET
easat-4460	238	4	possible	possible	ADJ
easat-4460	238	5	reasons	reason	NOUN
easat-4460	238	6	due	due	ADJ
easat-4460	238	7	that	that	DET
easat-4460	238	8	compliance	compliance	NOUN
easat-4460	238	9	with	with	ADP
easat-4460	238	10	environmental	environmental	ADJ
easat-4460	238	11	reporting	reporting	NOUN
easat-4460	238	12	is	be	AUX
easat-4460	238	13	often	often	ADV
easat-4460	238	14	driven	drive	VERB
easat-4460	238	15	by	by	ADP
easat-4460	238	16	regulatory	regulatory	ADJ
easat-4460	238	17	requirements	requirement	NOUN
easat-4460	238	18	and	and	CCONJ
easat-4460	238	19	firm	firm	ADJ
easat-4460	238	20	policies	policy	NOUN
easat-4460	238	21	rather	rather	ADV
easat-4460	238	22	than	than	ADP
easat-4460	238	23	the	the	DET
easat-4460	238	24	number	number	NOUN
easat-4460	238	25	of	of	ADP
easat-4460	238	26	meetings	meeting	NOUN
easat-4460	238	27	held	hold	VERB
easat-4460	238	28	.	.	PUNCT
easat-4460	239	1	lastly	lastly	ADV
easat-4460	239	2	,	,	PUNCT
easat-4460	239	3	the	the	DET
easat-4460	239	4	table	table	NOUN
easat-4460	239	5	4	4	NUM
easat-4460	239	6	shows	show	VERB
easat-4460	239	7	that	that	SCONJ
easat-4460	239	8	the	the	DET
easat-4460	239	9	variable	variable	ADJ
easat-4460	239	10	audit	audit	NOUN
easat-4460	239	11	committee	committee	NOUN
easat-4460	239	12	size	size	NOUN
easat-4460	239	13	(	(	PUNCT
easat-4460	239	14	acs	acs	PROPN
easat-4460	239	15	)	)	PUNCT
easat-4460	239	16	has	have	VERB
easat-4460	239	17	a	a	DET
easat-4460	239	18	coefficient	coefficient	NOUN
easat-4460	239	19	of	of	ADP
easat-4460	239	20	0.227	0.227	NUM
easat-4460	239	21	and	and	CCONJ
easat-4460	239	22	it	it	PRON
easat-4460	239	23	is	be	AUX
easat-4460	239	24	also	also	ADV
easat-4460	239	25	not	not	PART
easat-4460	239	26	statistically	statistically	ADV
easat-4460	239	27	significant	significant	ADJ
easat-4460	239	28	with	with	ADP
easat-4460	239	29	a	a	DET
easat-4460	239	30	t	t	NOUN
easat-4460	239	31	-	-	PUNCT
easat-4460	239	32	statistic	statistic	NOUN
easat-4460	239	33	of	of	ADP
easat-4460	239	34	1.344	1.344	NUM
easat-4460	239	35	(	(	PUNCT
easat-4460	239	36	p	p	NOUN
easat-4460	239	37	-	-	PUNCT
easat-4460	239	38	value	value	NOUN
easat-4460	239	39	=	=	NOUN
easat-4460	239	40	0.179	0.179	NUM
easat-4460	239	41	)	)	PUNCT
easat-4460	239	42	.	.	PUNCT
easat-4460	240	1	according	accord	VERB
easat-4460	240	2	to	to	ADP
easat-4460	240	3	the	the	DET
easat-4460	240	4	coefficient	coefficient	NOUN
easat-4460	240	5	,	,	PUNCT
easat-4460	240	6	when	when	SCONJ
easat-4460	240	7	all	all	DET
easat-4460	240	8	other	other	ADJ
easat-4460	240	9	variables	variable	NOUN
easat-4460	240	10	are	be	AUX
easat-4460	240	11	held	hold	VERB
easat-4460	240	12	constant	constant	ADJ
easat-4460	240	13	,	,	PUNCT
easat-4460	240	14	an	an	DET
easat-4460	240	15	increase	increase	NOUN
easat-4460	240	16	in	in	ADP
easat-4460	240	17	acs	acs	NOUN
easat-4460	240	18	of	of	ADP
easat-4460	240	19	one	one	NUM
easat-4460	240	20	unit	unit	NOUN
easat-4460	240	21	is	be	AUX
easat-4460	240	22	correlated	correlate	VERB
easat-4460	240	23	with	with	ADP
easat-4460	240	24	an	an	DET
easat-4460	240	25	increase	increase	NOUN
easat-4460	240	26	in	in	ADP
easat-4460	240	27	ed	ed	NOUN
easat-4460	240	28	of	of	ADP
easat-4460	240	29	0.227	0.227	NUM
easat-4460	240	30	units	unit	NOUN
easat-4460	240	31	.	.	PUNCT
easat-4460	241	1	this	this	DET
easat-4460	241	2	study	study	NOUN
easat-4460	241	3	result	result	NOUN
easat-4460	241	4	was	be	AUX
easat-4460	241	5	not	not	PART
easat-4460	241	6	consistent	consistent	ADJ
easat-4460	241	7	with	with	ADP
easat-4460	241	8	madi	madi	PROPN
easat-4460	241	9	,	,	PUNCT
easat-4460	241	10	et	et	PROPN
easat-4460	241	11	al	al	PROPN
easat-4460	241	12	.	.	PUNCT
easat-4460	242	1	[	[	X
easat-4460	242	2	13	13	NUM
easat-4460	242	3	]	]	PUNCT
easat-4460	242	4	and	and	CCONJ
easat-4460	242	5	buallay	buallay	NOUN
easat-4460	242	6	and	and	CCONJ
easat-4460	242	7	al	al	PROPN
easat-4460	242	8	-	-	PUNCT
easat-4460	242	9	ajmi	ajmi	PRON
easat-4460	242	10	[	[	X
easat-4460	242	11	14	14	NUM
easat-4460	242	12	]	]	PUNCT
easat-4460	242	13	found	find	VERB
easat-4460	242	14	that	that	SCONJ
easat-4460	242	15	acs	acs	PROPN
easat-4460	242	16	positively	positively	ADV
easat-4460	242	17	impacts	impact	VERB
easat-4460	242	18	sustainability	sustainability	NOUN
easat-4460	242	19	disclosures	disclosure	NOUN
easat-4460	242	20	.	.	PUNCT
easat-4460	243	1	larger	large	ADJ
easat-4460	243	2	committees	committee	NOUN
easat-4460	243	3	can	can	AUX
easat-4460	243	4	face	face	VERB
easat-4460	243	5	challenges	challenge	NOUN
easat-4460	243	6	in	in	ADP
easat-4460	243	7	coordination	coordination	NOUN
easat-4460	243	8	and	and	CCONJ
easat-4460	243	9	decision	decision	NOUN
easat-4460	243	10	-	-	PUNCT
easat-4460	243	11	making	making	NOUN
easat-4460	243	12	,	,	PUNCT
easat-4460	243	13	which	which	PRON
easat-4460	243	14	may	may	AUX
easat-4460	243	15	offset	offset	VERB
easat-4460	243	16	the	the	DET
easat-4460	243	17	potential	potential	ADJ
easat-4460	243	18	benefits	benefit	NOUN
easat-4460	243	19	of	of	ADP
easat-4460	243	20	having	have	VERB
easat-4460	243	21	more	more	ADJ
easat-4460	243	22	members	member	NOUN
easat-4460	243	23	.	.	PUNCT
easat-4460	244	1	for	for	ADP
easat-4460	244	2	the	the	DET
easat-4460	244	3	control	control	NOUN
easat-4460	244	4	variables	variable	NOUN
easat-4460	244	5	,	,	PUNCT
easat-4460	244	6	the	the	DET
easat-4460	244	7	control	control	NOUN
easat-4460	244	8	variable	variable	ADJ
easat-4460	244	9	firm	firm	NOUN
easat-4460	244	10	profitability	profitability	NOUN
easat-4460	244	11	(	(	PUNCT
easat-4460	244	12	fp	fp	X
easat-4460	244	13	)	)	PUNCT
easat-4460	244	14	has	have	VERB
easat-4460	244	15	a	a	DET
easat-4460	244	16	coefficient	coefficient	NOUN
easat-4460	244	17	of	of	ADP
easat-4460	244	18	0.013	0.013	NUM
easat-4460	244	19	.	.	PUNCT
easat-4460	245	1	this	this	PRON
easat-4460	245	2	means	mean	VERB
easat-4460	245	3	that	that	SCONJ
easat-4460	245	4	whenever	whenever	SCONJ
easat-4460	245	5	an	an	DET
easat-4460	245	6	increase	increase	NOUN
easat-4460	245	7	of	of	ADP
easat-4460	245	8	one	one	NUM
easat-4460	245	9	unit	unit	NOUN
easat-4460	245	10	in	in	ADP
easat-4460	245	11	fp	fp	PROPN
easat-4460	245	12	is	be	AUX
easat-4460	245	13	correlated	correlate	VERB
easat-4460	245	14	with	with	ADP
easat-4460	245	15	an	an	DET
easat-4460	245	16	increase	increase	NOUN
easat-4460	245	17	in	in	ADP
easat-4460	245	18	ed	ed	NOUN
easat-4460	245	19	of	of	ADP
easat-4460	245	20	0.013	0.013	NUM
easat-4460	245	21	units	unit	NOUN
easat-4460	245	22	when	when	SCONJ
easat-4460	245	23	all	all	DET
easat-4460	245	24	other	other	ADJ
easat-4460	245	25	variables	variable	NOUN
easat-4460	245	26	are	be	AUX
easat-4460	245	27	held	hold	VERB
easat-4460	245	28	constant	constant	ADJ
easat-4460	245	29	.	.	PUNCT
easat-4460	246	1	its	its	PRON
easat-4460	246	2	coefficient	coefficient	NOUN
easat-4460	246	3	is	be	AUX
easat-4460	246	4	however	however	ADV
easat-4460	246	5	not	not	PART
easat-4460	246	6	statistically	statistically	ADV
easat-4460	246	7	significant	significant	ADJ
easat-4460	246	8	with	with	ADP
easat-4460	246	9	a	a	DET
easat-4460	246	10	tstatistic	tstatistic	NOUN
easat-4460	246	11	of	of	ADP
easat-4460	246	12	0.855	0.855	NUM
easat-4460	246	13	(	(	PUNCT
easat-4460	246	14	p	p	NOUN
easat-4460	246	15	-	-	PUNCT
easat-4460	246	16	value	value	NOUN
easat-4460	246	17	=	=	NOUN
easat-4460	246	18	0.393	0.393	NUM
easat-4460	246	19	)	)	PUNCT
easat-4460	246	20	.	.	PUNCT
easat-4460	247	1	next	next	ADV
easat-4460	247	2	,	,	PUNCT
easat-4460	247	3	the	the	DET
easat-4460	247	4	firm	firm	ADJ
easat-4460	247	5	size	size	NOUN
easat-4460	247	6	(	(	PUNCT
easat-4460	247	7	fsize	fsize	NOUN
easat-4460	247	8	)	)	PUNCT
easat-4460	247	9	has	have	VERB
easat-4460	247	10	a	a	DET
easat-4460	247	11	coefficient	coefficient	NOUN
easat-4460	247	12	of	of	ADP
easat-4460	247	13	0.044	0.044	NUM
easat-4460	247	14	.	.	PUNCT
easat-4460	248	1	according	accord	VERB
easat-4460	248	2	to	to	ADP
easat-4460	248	3	the	the	DET
easat-4460	248	4	coefficient	coefficient	NOUN
easat-4460	248	5	,	,	PUNCT
easat-4460	248	6	when	when	SCONJ
easat-4460	248	7	all	all	DET
easat-4460	248	8	other	other	ADJ
easat-4460	248	9	variables	variable	NOUN
easat-4460	248	10	are	be	AUX
easat-4460	248	11	held	hold	VERB
easat-4460	248	12	constant	constant	ADJ
easat-4460	248	13	,	,	PUNCT
easat-4460	248	14	an	an	DET
easat-4460	248	15	increase	increase	NOUN
easat-4460	248	16	in	in	ADP
easat-4460	248	17	fsize	fsize	NOUN
easat-4460	248	18	of	of	ADP
easat-4460	248	19	one	one	NUM
easat-4460	248	20	unit	unit	NOUN
easat-4460	248	21	is	be	AUX
easat-4460	248	22	correlated	correlate	VERB
easat-4460	248	23	with	with	ADP
easat-4460	248	24	an	an	DET
easat-4460	248	25	increase	increase	NOUN
easat-4460	248	26	in	in	ADP
easat-4460	248	27	ed	ed	NOUN
easat-4460	248	28	of	of	ADP
easat-4460	248	29	0.044	0.044	NUM
easat-4460	248	30	units	unit	NOUN
easat-4460	248	31	.	.	PUNCT
easat-4460	249	1	its	its	PRON
easat-4460	249	2	coefficient	coefficient	NOUN
easat-4460	249	3	has	have	VERB
easat-4460	249	4	a	a	DET
easat-4460	249	5	t	t	NOUN
easat-4460	249	6	-	-	PUNCT
easat-4460	249	7	statistic	statistic	NOUN
easat-4460	249	8	of	of	ADP
easat-4460	249	9	3.542	3.542	NUM
easat-4460	249	10	with	with	ADP
easat-4460	249	11	a	a	DET
easat-4460	249	12	p	p	NOUN
easat-4460	249	13	-	-	PUNCT
easat-4460	249	14	value	value	NOUN
easat-4460	249	15	of	of	ADP
easat-4460	249	16	0.000	0.000	NUM
easat-4460	249	17	which	which	PRON
easat-4460	249	18	means	mean	VERB
easat-4460	249	19	it	it	PRON
easat-4460	249	20	is	be	AUX
easat-4460	249	21	very	very	ADV
easat-4460	249	22	highly	highly	ADV
easat-4460	249	23	statistically	statistically	ADV
easat-4460	249	24	significant	significant	ADJ
easat-4460	249	25	at	at	ADP
easat-4460	249	26	a	a	DET
easat-4460	249	27	1	1	NUM
easat-4460	249	28	%	%	NOUN
easat-4460	249	29	level	level	NOUN
easat-4460	249	30	of	of	ADP
easat-4460	249	31	significance	significance	NOUN
easat-4460	249	32	.	.	PUNCT
easat-4460	250	1	it	it	PRON
easat-4460	250	2	is	be	AUX
easat-4460	250	3	consistent	consistent	ADJ
easat-4460	250	4	with	with	ADP
easat-4460	250	5	buallay	buallay	NOUN
easat-4460	250	6	and	and	CCONJ
easat-4460	250	7	al	al	PROPN
easat-4460	250	8	-	-	PUNCT
easat-4460	250	9	ajmi	ajmi	PRON
easat-4460	250	10	[	[	X
easat-4460	250	11	14	14	NUM
easat-4460	250	12	]	]	PUNCT
easat-4460	250	13	.	.	PUNCT
easat-4460	251	1	larger	large	ADJ
easat-4460	251	2	firms	firm	NOUN
easat-4460	251	3	tend	tend	VERB
easat-4460	251	4	to	to	PART
easat-4460	251	5	have	have	VERB
easat-4460	251	6	more	more	ADJ
easat-4460	251	7	resources	resource	NOUN
easat-4460	251	8	,	,	PUNCT
easat-4460	251	9	public	public	ADJ
easat-4460	251	10	visibility	visibility	NOUN
easat-4460	251	11	,	,	PUNCT
easat-4460	251	12	and	and	CCONJ
easat-4460	251	13	regulatory	regulatory	ADJ
easat-4460	251	14	scrutiny	scrutiny	NOUN
easat-4460	251	15	,	,	PUNCT
easat-4460	251	16	motivating	motivate	VERB
easat-4460	251	17	them	they	PRON
easat-4460	251	18	to	to	PART
easat-4460	251	19	engage	engage	VERB
easat-4460	251	20	in	in	ADP
easat-4460	251	21	greater	great	ADJ
easat-4460	251	22	environmental	environmental	ADJ
easat-4460	251	23	disclosure	disclosure	NOUN
easat-4460	251	24	to	to	PART
easat-4460	251	25	enhance	enhance	VERB
easat-4460	251	26	their	their	PRON
easat-4460	251	27	reputation	reputation	NOUN
easat-4460	251	28	and	and	CCONJ
easat-4460	251	29	meet	meet	VERB
easat-4460	251	30	stakeholder	stakeholder	NOUN
easat-4460	251	31	expectations	expectation	NOUN
easat-4460	251	32	.	.	PUNCT
easat-4460	252	1	for	for	ADP
easat-4460	252	2	leverage	leverage	NOUN
easat-4460	252	3	(	(	PUNCT
easat-4460	252	4	lev	lev	NOUN
easat-4460	252	5	)	)	PUNCT
easat-4460	252	6	,	,	PUNCT
easat-4460	252	7	it	it	PRON
easat-4460	252	8	has	have	VERB
easat-4460	252	9	a	a	DET
easat-4460	252	10	coefficient	coefficient	NOUN
easat-4460	252	11	of	of	ADP
easat-4460	252	12	0.142	0.142	NUM
easat-4460	252	13	and	and	CCONJ
easat-4460	252	14	it	it	PRON
easat-4460	252	15	is	be	AUX
easat-4460	252	16	statistically	statistically	ADV
easat-4460	252	17	not	not	PART
easat-4460	252	18	significant	significant	ADJ
easat-4460	252	19	with	with	ADP
easat-4460	252	20	a	a	DET
easat-4460	252	21	t	t	NOUN
easat-4460	252	22	-	-	PUNCT
easat-4460	252	23	statistic	statistic	NOUN
easat-4460	252	24	at	at	ADP
easat-4460	252	25	0.191	0.191	NUM
easat-4460	252	26	(	(	PUNCT
easat-4460	252	27	p	p	NOUN
easat-4460	252	28	-	-	PUNCT
easat-4460	252	29	value	value	NOUN
easat-4460	252	30	=	=	NOUN
easat-4460	252	31	0.848	0.848	NUM
easat-4460	252	32	)	)	PUNCT
easat-4460	252	33	.	.	PUNCT
easat-4460	253	1	the	the	DET
easat-4460	253	2	coefficient	coefficient	NOUN
easat-4460	253	3	means	mean	VERB
easat-4460	253	4	that	that	SCONJ
easat-4460	253	5	when	when	SCONJ
easat-4460	253	6	all	all	DET
easat-4460	253	7	other	other	ADJ
easat-4460	253	8	variables	variable	NOUN
easat-4460	253	9	are	be	AUX
easat-4460	253	10	held	hold	VERB
easat-4460	253	11	constant	constant	ADJ
easat-4460	253	12	,	,	PUNCT
easat-4460	253	13	an	an	DET
easat-4460	253	14	increase	increase	NOUN
easat-4460	253	15	in	in	ADP
easat-4460	253	16	lev	lev	NOUN
easat-4460	253	17	of	of	ADP
easat-4460	253	18	one	one	NUM
easat-4460	253	19	unit	unit	NOUN
easat-4460	253	20	is	be	AUX
easat-4460	253	21	correlated	correlate	VERB
easat-4460	253	22	with	with	ADP
easat-4460	253	23	an	an	DET
easat-4460	253	24	increase	increase	NOUN
easat-4460	253	25	in	in	ADP
easat-4460	253	26	ed	ed	NOUN
easat-4460	253	27	of	of	ADP
easat-4460	253	28	0.142	0.142	NUM
easat-4460	253	29	units	unit	NOUN
easat-4460	253	30	.	.	PUNCT
easat-4460	254	1	the	the	DET
easat-4460	254	2	last	last	ADJ
easat-4460	254	3	control	control	NOUN
easat-4460	254	4	variable	variable	NOUN
easat-4460	254	5	which	which	PRON
easat-4460	254	6	is	be	AUX
easat-4460	254	7	the	the	DET
easat-4460	254	8	market	market	NOUN
easat-4460	254	9	capitalization	capitalization	NOUN
easat-4460	254	10	(	(	PUNCT
easat-4460	254	11	mkt	mkt	PROPN
easat-4460	254	12	)	)	PUNCT
easat-4460	254	13	,	,	PUNCT
easat-4460	254	14	has	have	VERB
easat-4460	254	15	a	a	DET
easat-4460	254	16	coefficient	coefficient	NOUN
easat-4460	254	17	of	of	ADP
easat-4460	254	18	0.100	0.100	NUM
easat-4460	254	19	but	but	CCONJ
easat-4460	254	20	is	be	AUX
easat-4460	254	21	not	not	PART
easat-4460	254	22	statistically	statistically	ADV
easat-4460	254	23	significant	significant	ADJ
easat-4460	254	24	with	with	ADP
easat-4460	254	25	a	a	DET
easat-4460	254	26	t	t	NOUN
easat-4460	254	27	-	-	PUNCT
easat-4460	254	28	statistic	statistic	NOUN
easat-4460	254	29	of	of	ADP
easat-4460	254	30	0.491	0.491	NUM
easat-4460	254	31	and	and	CCONJ
easat-4460	254	32	a	a	DET
easat-4460	254	33	p	p	NOUN
easat-4460	254	34	-	-	PUNCT
easat-4460	254	35	value	value	NOUN
easat-4460	254	36	of	of	ADP
easat-4460	254	37	0.624	0.624	NUM
easat-4460	254	38	.	.	PUNCT
easat-4460	255	1	the	the	DET
easat-4460	255	2	coefficient	coefficient	NOUN
easat-4460	255	3	means	mean	VERB
easat-4460	255	4	that	that	SCONJ
easat-4460	255	5	when	when	SCONJ
easat-4460	255	6	all	all	DET
easat-4460	255	7	other	other	ADJ
easat-4460	255	8	variables	variable	NOUN
easat-4460	255	9	are	be	AUX
easat-4460	255	10	held	hold	VERB
easat-4460	255	11	constant	constant	ADJ
easat-4460	255	12	,	,	PUNCT
easat-4460	255	13	an	an	DET
easat-4460	255	14	increase	increase	NOUN
easat-4460	255	15	in	in	ADP
easat-4460	255	16	mkt	mkt	PROPN
easat-4460	255	17	of	of	ADP
easat-4460	255	18	one	one	NUM
easat-4460	255	19	unit	unit	NOUN
easat-4460	255	20	is	be	AUX
easat-4460	255	21	correlated	correlate	VERB
easat-4460	255	22	with	with	ADP
easat-4460	255	23	an	an	DET
easat-4460	255	24	increase	increase	NOUN
easat-4460	255	25	in	in	ADP
easat-4460	255	26	ed	ed	NOUN
easat-4460	255	27	of	of	ADP
easat-4460	255	28	0.100	0.100	NUM
easat-4460	255	29	units	unit	NOUN
easat-4460	255	30	the	the	DET
easat-4460	255	31	table	table	NOUN
easat-4460	255	32	4	4	NUM
easat-4460	255	33	also	also	ADV
easat-4460	255	34	offers	offer	VERB
easat-4460	255	35	insights	insight	NOUN
easat-4460	255	36	into	into	ADP
easat-4460	255	37	the	the	DET
easat-4460	255	38	quality	quality	NOUN
easat-4460	255	39	and	and	CCONJ
easat-4460	255	40	significance	significance	NOUN
easat-4460	255	41	of	of	ADP
easat-4460	255	42	a	a	DET
easat-4460	255	43	regression	regression	NOUN
easat-4460	255	44	model	model	NOUN
easat-4460	255	45	.	.	PUNCT
easat-4460	256	1	r	r	X
easat-4460	256	2	-	-	PUNCT
easat-4460	256	3	squared	square	VERB
easat-4460	256	4	(	(	PUNCT
easat-4460	256	5	0.038	0.038	NUM
easat-4460	256	6	)	)	PUNCT
easat-4460	256	7	suggests	suggest	VERB
easat-4460	256	8	that	that	SCONJ
easat-4460	256	9	the	the	DET
easat-4460	256	10	independent	independent	ADJ
easat-4460	256	11	variables	variable	NOUN
easat-4460	256	12	in	in	ADP
easat-4460	256	13	the	the	DET
easat-4460	256	14	model	model	NOUN
easat-4460	256	15	explain	explain	VERB
easat-4460	256	16	only	only	ADV
easat-4460	256	17	3.8	3.8	NUM
easat-4460	256	18	%	%	NOUN
easat-4460	256	19	of	of	ADP
easat-4460	256	20	the	the	DET
easat-4460	256	21	variance	variance	NOUN
easat-4460	256	22	in	in	ADP
easat-4460	256	23	the	the	DET
easat-4460	256	24	dependent	dependent	ADJ
easat-4460	256	25	variable	variable	NOUN
easat-4460	256	26	,	,	PUNCT
easat-4460	256	27	indicating	indicate	VERB
easat-4460	256	28	a	a	DET
easat-4460	256	29	relatively	relatively	ADV
easat-4460	256	30	weak	weak	ADJ
easat-4460	256	31	fit	fit	NOUN
easat-4460	256	32	between	between	ADP
easat-4460	256	33	the	the	DET
easat-4460	256	34	model	model	NOUN
easat-4460	256	35	and	and	CCONJ
easat-4460	256	36	the	the	DET
easat-4460	256	37	data	datum	NOUN
easat-4460	256	38	.	.	PUNCT
easat-4460	257	1	the	the	DET
easat-4460	257	2	adjusted	adjust	VERB
easat-4460	257	3	rsquared	rsquare	VERB
easat-4460	257	4	(	(	PUNCT
easat-4460	257	5	0.028	0.028	NUM
easat-4460	257	6	)	)	PUNCT
easat-4460	257	7	is	be	AUX
easat-4460	257	8	slightly	slightly	ADV
easat-4460	257	9	lower	low	ADJ
easat-4460	257	10	than	than	ADP
easat-4460	257	11	the	the	DET
easat-4460	257	12	r	r	NOUN
easat-4460	257	13	-	-	PUNCT
easat-4460	257	14	squared	square	VERB
easat-4460	257	15	,	,	PUNCT
easat-4460	257	16	accounting	account	VERB
easat-4460	257	17	for	for	ADP
easat-4460	257	18	the	the	DET
easat-4460	257	19	number	number	NOUN
easat-4460	257	20	of	of	ADP
easat-4460	257	21	predictors	predictor	NOUN
easat-4460	257	22	in	in	ADP
easat-4460	257	23	the	the	DET
easat-4460	257	24	model	model	NOUN
easat-4460	257	25	and	and	CCONJ
easat-4460	257	26	providing	provide	VERB
easat-4460	257	27	a	a	DET
easat-4460	257	28	more	more	ADV
easat-4460	257	29	accurate	accurate	ADJ
easat-4460	257	30	measure	measure	NOUN
easat-4460	257	31	of	of	ADP
easat-4460	257	32	model	model	NOUN
easat-4460	257	33	fit	fit	PROPN
easat-4460	257	34	,	,	PUNCT
easat-4460	257	35	especially	especially	ADV
easat-4460	257	36	when	when	SCONJ
easat-4460	257	37	multiple	multiple	ADJ
easat-4460	257	38	predictors	predictor	NOUN
easat-4460	257	39	are	be	AUX
easat-4460	257	40	involved	involve	VERB
easat-4460	257	41	.	.	PUNCT
easat-4460	258	1	the	the	DET
easat-4460	258	2	f	f	NOUN
easat-4460	258	3	-	-	PUNCT
easat-4460	258	4	statistic	statistic	ADJ
easat-4460	258	5	(	(	PUNCT
easat-4460	258	6	3.837	3.837	NUM
easat-4460	258	7	)	)	PUNCT
easat-4460	258	8	tests	test	VERB
easat-4460	258	9	whether	whether	SCONJ
easat-4460	258	10	at	at	ADV
easat-4460	258	11	least	least	ADJ
easat-4460	258	12	one	one	NUM
easat-4460	258	13	of	of	ADP
easat-4460	258	14	the	the	DET
easat-4460	258	15	predictors	predictor	NOUN
easat-4460	258	16	significantly	significantly	ADV
easat-4460	258	17	explains	explain	VERB
easat-4460	258	18	the	the	DET
easat-4460	258	19	variance	variance	NOUN
easat-4460	258	20	in	in	ADP
easat-4460	258	21	the	the	DET
easat-4460	258	22	dependent	dependent	ADJ
easat-4460	258	23	variable	variable	NOUN
easat-4460	258	24	.	.	PUNCT
easat-4460	259	1	a	a	DET
easat-4460	259	2	higher	high	ADJ
easat-4460	259	3	f	f	NOUN
easat-4460	259	4	-	-	PUNCT
easat-4460	259	5	statistic	statistic	NOUN
easat-4460	259	6	indicates	indicate	VERB
easat-4460	259	7	a	a	DET
easat-4460	259	8	better	well	ADJ
easat-4460	259	9	fit	fit	NOUN
easat-4460	259	10	,	,	PUNCT
easat-4460	259	11	but	but	CCONJ
easat-4460	259	12	in	in	ADP
easat-4460	259	13	this	this	DET
easat-4460	259	14	case	case	NOUN
easat-4460	259	15	,	,	PUNCT
easat-4460	259	16	it	it	PRON
easat-4460	259	17	’s	’	VERB
easat-4460	259	18	relatively	relatively	ADV
easat-4460	259	19	low	low	ADJ
easat-4460	259	20	.	.	PUNCT
easat-4460	260	1	finally	finally	ADV
easat-4460	260	2	,	,	PUNCT
easat-4460	260	3	the	the	DET
easat-4460	260	4	prob	prob	NOUN
easat-4460	260	5	(	(	PUNCT
easat-4460	260	6	f	f	X
easat-4460	260	7	-	-	PUNCT
easat-4460	260	8	statistic	statistic	NOUN
easat-4460	260	9	)	)	PUNCT
easat-4460	260	10	(	(	PUNCT
easat-4460	260	11	0.000	0.000	X
easat-4460	260	12	)	)	PUNCT
easat-4460	260	13	shows	show	VERB
easat-4460	260	14	the	the	DET
easat-4460	260	15	p	p	NOUN
easat-4460	260	16	-	-	PUNCT
easat-4460	260	17	value	value	NOUN
easat-4460	260	18	for	for	ADP
easat-4460	260	19	the	the	DET
easat-4460	260	20	f	f	NOUN
easat-4460	260	21	-	-	NOUN
easat-4460	260	22	statistic	statistic	NOUN
easat-4460	260	23	.	.	PUNCT
easat-4460	261	1	since	since	SCONJ
easat-4460	261	2	the	the	DET
easat-4460	261	3	pvalue	pvalue	NOUN
easat-4460	261	4	is	be	AUX
easat-4460	261	5	less	less	ADJ
easat-4460	261	6	than	than	ADP
easat-4460	261	7	0.05	0.05	NUM
easat-4460	261	8	,	,	PUNCT
easat-4460	261	9	it	it	PRON
easat-4460	261	10	indicates	indicate	VERB
easat-4460	261	11	that	that	SCONJ
easat-4460	261	12	the	the	DET
easat-4460	261	13	model	model	NOUN
easat-4460	261	14	is	be	AUX
easat-4460	261	15	statistically	statistically	ADV
easat-4460	261	16	significant	significant	ADJ
easat-4460	261	17	,	,	PUNCT
easat-4460	261	18	meaning	mean	VERB
easat-4460	261	19	there	there	PRON
easat-4460	261	20	is	be	VERB
easat-4460	261	21	evidence	evidence	NOUN
easat-4460	261	22	that	that	SCONJ
easat-4460	261	23	at	at	ADV
easat-4460	261	24	least	least	ADV
easat-4460	261	25	one	one	NUM
easat-4460	261	26	predictor	predictor	NOUN
easat-4460	261	27	has	have	AUX
easat-4460	261	28	a	a	DET
easat-4460	261	29	significant	significant	ADJ
easat-4460	261	30	relationship	relationship	NOUN
easat-4460	261	31	with	with	ADP
easat-4460	261	32	the	the	DET
easat-4460	261	33	dependent	dependent	ADJ
easat-4460	261	34	variable	variable	NOUN
easat-4460	261	35	.	.	PUNCT
easat-4460	262	1	however	however	ADV
easat-4460	262	2	,	,	PUNCT
easat-4460	262	3	despite	despite	SCONJ
easat-4460	262	4	the	the	DET
easat-4460	262	5	statistical	statistical	ADJ
easat-4460	262	6	significance	significance	NOUN
easat-4460	262	7	,	,	PUNCT
easat-4460	262	8	the	the	DET
easat-4460	262	9	overall	overall	ADJ
easat-4460	262	10	explanatory	explanatory	ADJ
easat-4460	262	11	power	power	NOUN
easat-4460	262	12	of	of	ADP
easat-4460	262	13	the	the	DET
easat-4460	262	14	model	model	NOUN
easat-4460	262	15	remains	remain	VERB
easat-4460	262	16	weak	weak	ADJ
easat-4460	262	17	,	,	PUNCT
easat-4460	262	18	as	as	SCONJ
easat-4460	262	19	indicated	indicate	VERB
easat-4460	262	20	by	by	ADP
easat-4460	262	21	the	the	DET
easat-4460	262	22	low	low	ADJ
easat-4460	262	23	r	r	NOUN
easat-4460	262	24	-	-	PUNCT
easat-4460	262	25	squared	square	VERB
easat-4460	262	26	and	and	CCONJ
easat-4460	262	27	adjusted	adjust	VERB
easat-4460	262	28	r	r	NOUN
easat-4460	262	29	-	-	PUNCT
easat-4460	262	30	squared	square	VERB
easat-4460	262	31	values	value	NOUN
easat-4460	262	32	.	.	PUNCT
easat-4460	263	1	241	241	NUM
easat-4460	263	2	edelweiss	edelweiss	PROPN
easat-4460	263	3	applied	apply	VERB
easat-4460	263	4	science	science	NOUN
easat-4460	263	5	and	and	CCONJ
easat-4460	263	6	technology	technology	NOUN
easat-4460	263	7	issn	issn	PROPN
easat-4460	263	8	:	:	PUNCT
easat-4460	263	9	2576	2576	NUM
easat-4460	263	10	-	-	SYM
easat-4460	263	11	8484	8484	NUM
easat-4460	263	12	vol	vol	NOUN
easat-4460	263	13	.	.	PROPN
easat-4460	264	1	9	9	NUM
easat-4460	264	2	,	,	PUNCT
easat-4460	264	3	no	no	INTJ
easat-4460	264	4	.	.	NOUN
easat-4460	264	5	2	2	NUM
easat-4460	264	6	:	:	SYM
easat-4460	264	7	231	231	NUM
easat-4460	264	8	-	-	SYM
easat-4460	264	9	243	243	NUM
easat-4460	264	10	,	,	PUNCT
easat-4460	264	11	2025	2025	NUM
easat-4460	264	12	doi	doi	NOUN
easat-4460	264	13	:	:	PUNCT
easat-4460	264	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	264	15	©	©	PROPN
easat-4460	264	16	2025	2025	NUM
easat-4460	264	17	by	by	ADP
easat-4460	264	18	the	the	DET
easat-4460	264	19	authors	author	NOUN
easat-4460	264	20	;	;	PUNCT
easat-4460	264	21	licensee	licensee	PROPN
easat-4460	264	22	learning	learn	VERB
easat-4460	264	23	gate	gate	NOUN
easat-4460	264	24	table	table	NOUN
easat-4460	264	25	4	4	NUM
easat-4460	264	26	.	.	PUNCT
easat-4460	265	1	summary	summary	NOUN
easat-4460	265	2	of	of	ADP
easat-4460	265	3	panel	panel	NOUN
easat-4460	265	4	regression	regression	NOUN
easat-4460	265	5	analysis	analysis	NOUN
easat-4460	265	6	.	.	PUNCT
easat-4460	266	1	variable	variable	ADJ
easat-4460	266	2	coefficient	coefficient	NOUN
easat-4460	266	3	std	std	PROPN
easat-4460	266	4	.	.	NOUN
easat-4460	266	5	error	error	NOUN
easat-4460	266	6	t	t	NOUN
easat-4460	266	7	-	-	PUNCT
easat-4460	266	8	statistic	statistic	NOUN
easat-4460	266	9	prob	prob	NOUN
easat-4460	266	10	.	.	PUNCT
easat-4460	267	1	ace	ace	VERB
easat-4460	267	2	2.166	2.166	NUM
easat-4460	267	3	0.665	0.665	NUM
easat-4460	267	4	3.257	3.257	NUM
easat-4460	267	5	0.001	0.001	NUM
easat-4460	267	6	*	*	PUNCT
easat-4460	267	7	*	*	PUNCT
easat-4460	267	8	*	*	PUNCT
easat-4460	267	9	aci	aci	PROPN
easat-4460	267	10	0.921	0.921	NUM
easat-4460	267	11	0.754	0.754	NUM
easat-4460	267	12	1.222	1.222	NUM
easat-4460	267	13	0.222	0.222	NUM
easat-4460	267	14	acm	acm	NOUN
easat-4460	267	15	0.192	0.192	NUM
easat-4460	267	16	0.124	0.124	NUM
easat-4460	267	17	1.554	1.554	NUM
easat-4460	267	18	0.121	0.121	NUM
easat-4460	267	19	acs	acs	PROPN
easat-4460	267	20	0.227	0.227	NUM
easat-4460	267	21	0.169	0.169	NUM
easat-4460	267	22	1.344	1.344	NUM
easat-4460	267	23	0.179	0.179	NUM
easat-4460	267	24	fp	fp	PROPN
easat-4460	267	25	0.013	0.013	NUM
easat-4460	267	26	0.015	0.015	NUM
easat-4460	267	27	0.855	0.855	NUM
easat-4460	267	28	0.393	0.393	NUM
easat-4460	267	29	fsize	fsize	NOUN
easat-4460	267	30	0.044	0.044	NUM
easat-4460	267	31	0.012	0.012	NUM
easat-4460	267	32	3.542	3.542	NUM
easat-4460	267	33	0.000	0.000	NUM
easat-4460	267	34	*	*	PUNCT
easat-4460	267	35	*	*	PUNCT
easat-4460	267	36	*	*	PUNCT
easat-4460	267	37	lev	lev	NOUN
easat-4460	267	38	0.142	0.142	NUM
easat-4460	267	39	0.741	0.741	NUM
easat-4460	267	40	0.191	0.191	NUM
easat-4460	267	41	0.848	0.848	NUM
easat-4460	267	42	mkt	mkt	NOUN
easat-4460	267	43	0.100	0.100	NUM
easat-4460	267	44	0.204	0.204	NUM
easat-4460	267	45	0.491	0.491	NUM
easat-4460	267	46	0.624	0.624	NUM
easat-4460	267	47	c	c	NOUN
easat-4460	267	48	5.190	5.190	NUM
easat-4460	267	49	1.298	1.298	NUM
easat-4460	267	50	3.998	3.998	NUM
easat-4460	267	51	0.000	0.000	NUM
easat-4460	267	52	*	*	PUNCT
easat-4460	268	1	*	*	PUNCT
easat-4460	268	2	*	*	PUNCT
easat-4460	268	3	r	r	X
easat-4460	268	4	-	-	PUNCT
easat-4460	268	5	squared	square	VERB
easat-4460	268	6	0.038	0.038	NUM
easat-4460	268	7	adjusted	adjust	VERB
easat-4460	268	8	r	r	NOUN
easat-4460	268	9	-	-	PUNCT
easat-4460	268	10	squared	square	VERB
easat-4460	268	11	0.028	0.028	NUM
easat-4460	268	12	f	f	X
easat-4460	268	13	-	-	PUNCT
easat-4460	268	14	statistic	statistic	NOUN
easat-4460	268	15	3.837	3.837	NUM
easat-4460	268	16	prob(f	prob(f	NOUN
easat-4460	268	17	-	-	PUNCT
easat-4460	268	18	statistic	statistic	NOUN
easat-4460	268	19	)	)	PUNCT
easat-4460	268	20	0.000	0.000	NUM
easat-4460	269	1	*	*	PUNCT
easat-4460	269	2	*	*	PUNCT
easat-4460	269	3	*	*	PUNCT
easat-4460	269	4	note	note	NOUN
easat-4460	269	5	:	:	PUNCT
easat-4460	269	6	*	*	PUNCT
easat-4460	269	7	*	*	PUNCT
easat-4460	269	8	*	*	NOUN
easat-4460	269	9	.	.	PUNCT
easat-4460	270	1	correlation	correlation	NOUN
easat-4460	270	2	is	be	AUX
easat-4460	270	3	significant	significant	ADJ
easat-4460	270	4	at	at	ADP
easat-4460	270	5	the	the	DET
easat-4460	270	6	0.01	0.01	NUM
easat-4460	270	7	level	level	NOUN
easat-4460	270	8	.	.	PUNCT
easat-4460	271	1	5	5	X
easat-4460	271	2	.	.	X
easat-4460	271	3	conclusion	conclusion	NOUN
easat-4460	271	4	and	and	CCONJ
easat-4460	271	5	recommendations	recommendation	NOUN
easat-4460	271	6	the	the	DET
easat-4460	271	7	panel	panel	NOUN
easat-4460	271	8	regression	regression	VERB
easat-4460	271	9	analysis	analysis	NOUN
easat-4460	271	10	reveals	reveal	VERB
easat-4460	271	11	that	that	SCONJ
easat-4460	271	12	audit	audit	NOUN
easat-4460	271	13	committee	committee	NOUN
easat-4460	271	14	expertise	expertise	NOUN
easat-4460	271	15	(	(	PUNCT
easat-4460	271	16	ace	ace	PROPN
easat-4460	271	17	)	)	PUNCT
easat-4460	271	18	has	have	VERB
easat-4460	271	19	a	a	DET
easat-4460	271	20	significant	significant	ADJ
easat-4460	271	21	positive	positive	ADJ
easat-4460	271	22	relationship	relationship	NOUN
easat-4460	271	23	with	with	ADP
easat-4460	271	24	environmental	environmental	ADJ
easat-4460	271	25	disclosure	disclosure	NOUN
easat-4460	271	26	.	.	PUNCT
easat-4460	272	1	however	however	ADV
easat-4460	272	2	,	,	PUNCT
easat-4460	272	3	other	other	ADJ
easat-4460	272	4	variables	variable	NOUN
easat-4460	272	5	,	,	PUNCT
easat-4460	272	6	such	such	ADJ
easat-4460	272	7	as	as	ADP
easat-4460	272	8	audit	audit	NOUN
easat-4460	272	9	committee	committee	NOUN
easat-4460	272	10	independence	independence	NOUN
easat-4460	272	11	(	(	PUNCT
easat-4460	272	12	aci	aci	PROPN
easat-4460	272	13	)	)	PUNCT
easat-4460	272	14	,	,	PUNCT
easat-4460	272	15	meeting	meet	VERB
easat-4460	272	16	frequency	frequency	NOUN
easat-4460	272	17	(	(	PUNCT
easat-4460	272	18	acm	acm	PROPN
easat-4460	272	19	)	)	PUNCT
easat-4460	272	20	,	,	PUNCT
easat-4460	272	21	and	and	CCONJ
easat-4460	272	22	size	size	NOUN
easat-4460	272	23	(	(	PUNCT
easat-4460	272	24	acs	acs	PROPN
easat-4460	272	25	)	)	PUNCT
easat-4460	272	26	,	,	PUNCT
easat-4460	272	27	show	show	VERB
easat-4460	272	28	positive	positive	ADJ
easat-4460	272	29	but	but	CCONJ
easat-4460	272	30	statistically	statistically	ADV
easat-4460	272	31	insignificant	insignificant	ADJ
easat-4460	272	32	effects	effect	NOUN
easat-4460	272	33	on	on	ADP
easat-4460	272	34	ed	ed	NOUN
easat-4460	272	35	.	.	PUNCT
easat-4460	273	1	the	the	DET
easat-4460	273	2	positive	positive	ADJ
easat-4460	273	3	relationship	relationship	NOUN
easat-4460	273	4	between	between	ADP
easat-4460	273	5	audit	audit	NOUN
easat-4460	273	6	committee	committee	NOUN
easat-4460	273	7	experience	experience	NOUN
easat-4460	273	8	and	and	CCONJ
easat-4460	273	9	environmental	environmental	ADJ
easat-4460	273	10	disclosure	disclosure	NOUN
easat-4460	273	11	underlines	underline	VERB
easat-4460	273	12	the	the	DET
easat-4460	273	13	crucial	crucial	ADJ
easat-4460	273	14	role	role	NOUN
easat-4460	273	15	of	of	ADP
easat-4460	273	16	skilled	skilled	ADJ
easat-4460	273	17	and	and	CCONJ
easat-4460	273	18	knowledgeable	knowledgeable	ADJ
easat-4460	273	19	audit	audit	NOUN
easat-4460	273	20	committee	committee	NOUN
easat-4460	273	21	members	member	NOUN
easat-4460	273	22	in	in	ADP
easat-4460	273	23	increasing	increase	VERB
easat-4460	273	24	transparency	transparency	NOUN
easat-4460	273	25	and	and	CCONJ
easat-4460	273	26	accountability	accountability	NOUN
easat-4460	273	27	.	.	PUNCT
easat-4460	274	1	this	this	DET
easat-4460	274	2	finding	finding	NOUN
easat-4460	274	3	shows	show	VERB
easat-4460	274	4	that	that	SCONJ
easat-4460	274	5	corporations	corporation	NOUN
easat-4460	274	6	should	should	AUX
easat-4460	274	7	prioritize	prioritize	VERB
easat-4460	274	8	recruiting	recruiting	NOUN
easat-4460	274	9	audit	audit	NOUN
easat-4460	274	10	committee	committee	NOUN
easat-4460	274	11	members	member	NOUN
easat-4460	274	12	with	with	ADP
easat-4460	274	13	adequate	adequate	ADJ
easat-4460	274	14	competence	competence	NOUN
easat-4460	274	15	in	in	ADP
easat-4460	274	16	sustainability	sustainability	NOUN
easat-4460	274	17	concerns	concern	NOUN
easat-4460	274	18	to	to	PART
easat-4460	274	19	ensure	ensure	VERB
easat-4460	274	20	increased	increase	VERB
easat-4460	274	21	environmental	environmental	ADJ
easat-4460	274	22	reporting	reporting	NOUN
easat-4460	274	23	.	.	PUNCT
easat-4460	275	1	enhanced	enhance	VERB
easat-4460	275	2	environmental	environmental	ADJ
easat-4460	275	3	disclosure	disclosure	NOUN
easat-4460	275	4	can	can	AUX
easat-4460	275	5	boost	boost	VERB
easat-4460	275	6	stakeholder	stakeholder	NOUN
easat-4460	275	7	confidence	confidence	NOUN
easat-4460	275	8	,	,	PUNCT
easat-4460	275	9	attract	attract	VERB
easat-4460	275	10	responsible	responsible	ADJ
easat-4460	275	11	investors	investor	NOUN
easat-4460	275	12	,	,	PUNCT
easat-4460	275	13	and	and	CCONJ
easat-4460	275	14	strengthen	strengthen	VERB
easat-4460	275	15	the	the	DET
easat-4460	275	16	firm	firm	NOUN
easat-4460	275	17	's	's	PART
easat-4460	275	18	reputation	reputation	NOUN
easat-4460	275	19	in	in	ADP
easat-4460	275	20	sustainability	sustainability	NOUN
easat-4460	275	21	activities	activity	NOUN
easat-4460	275	22	.	.	PUNCT
easat-4460	276	1	policymakers	policymaker	NOUN
easat-4460	276	2	and	and	CCONJ
easat-4460	276	3	regulators	regulator	NOUN
easat-4460	276	4	may	may	AUX
easat-4460	276	5	utilize	utilize	VERB
easat-4460	276	6	this	this	DET
easat-4460	276	7	information	information	NOUN
easat-4460	276	8	to	to	PART
easat-4460	276	9	underscore	underscore	VERB
easat-4460	276	10	the	the	DET
easat-4460	276	11	incorporation	incorporation	NOUN
easat-4460	276	12	of	of	ADP
easat-4460	276	13	sustainability	sustainability	NOUN
easat-4460	276	14	expertise	expertise	NOUN
easat-4460	276	15	as	as	ADP
easat-4460	276	16	a	a	DET
easat-4460	276	17	criterion	criterion	NOUN
easat-4460	276	18	for	for	ADP
easat-4460	276	19	corporate	corporate	ADJ
easat-4460	276	20	governance	governance	NOUN
easat-4460	276	21	rules	rule	NOUN
easat-4460	276	22	.	.	PUNCT
easat-4460	277	1	ultimately	ultimately	ADV
easat-4460	277	2	,	,	PUNCT
easat-4460	277	3	cultivating	cultivate	VERB
easat-4460	277	4	expertise	expertise	NOUN
easat-4460	277	5	within	within	ADP
easat-4460	277	6	the	the	DET
easat-4460	277	7	audit	audit	NOUN
easat-4460	277	8	committee	committee	NOUN
easat-4460	277	9	aids	aid	NOUN
easat-4460	277	10	in	in	ADP
easat-4460	277	11	aligning	align	VERB
easat-4460	277	12	firm	firm	ADJ
easat-4460	277	13	practices	practice	NOUN
easat-4460	277	14	with	with	ADP
easat-4460	277	15	global	global	ADJ
easat-4460	277	16	sustainability	sustainability	NOUN
easat-4460	277	17	objectives	objective	NOUN
easat-4460	277	18	and	and	CCONJ
easat-4460	277	19	long	long	ADJ
easat-4460	277	20	-	-	PUNCT
easat-4460	277	21	term	term	NOUN
easat-4460	277	22	value	value	NOUN
easat-4460	277	23	generation	generation	NOUN
easat-4460	277	24	.	.	PUNCT
easat-4460	278	1	among	among	ADP
easat-4460	278	2	the	the	DET
easat-4460	278	3	control	control	NOUN
easat-4460	278	4	variables	variable	NOUN
easat-4460	278	5	,	,	PUNCT
easat-4460	278	6	firm	firm	ADJ
easat-4460	278	7	size	size	NOUN
easat-4460	278	8	(	(	PUNCT
easat-4460	278	9	fsize	fsize	NOUN
easat-4460	278	10	)	)	PUNCT
easat-4460	278	11	is	be	AUX
easat-4460	278	12	the	the	DET
easat-4460	278	13	sole	sole	ADJ
easat-4460	278	14	variable	variable	NOUN
easat-4460	278	15	exhibiting	exhibit	VERB
easat-4460	278	16	a	a	DET
easat-4460	278	17	significant	significant	ADJ
easat-4460	278	18	positive	positive	ADJ
easat-4460	278	19	relationship	relationship	NOUN
easat-4460	278	20	,	,	PUNCT
easat-4460	278	21	suggesting	suggest	VERB
easat-4460	278	22	that	that	SCONJ
easat-4460	278	23	larger	large	ADJ
easat-4460	278	24	firms	firm	NOUN
easat-4460	278	25	are	be	AUX
easat-4460	278	26	inclined	inclined	ADJ
easat-4460	278	27	to	to	PART
easat-4460	278	28	provide	provide	VERB
easat-4460	278	29	more	more	ADJ
easat-4460	278	30	environmental	environmental	ADJ
easat-4460	278	31	information	information	NOUN
easat-4460	278	32	owing	owe	VERB
easat-4460	278	33	to	to	ADP
easat-4460	278	34	their	their	PRON
easat-4460	278	35	enhanced	enhance	VERB
easat-4460	278	36	resources	resource	NOUN
easat-4460	278	37	,	,	PUNCT
easat-4460	278	38	visibility	visibility	NOUN
easat-4460	278	39	,	,	PUNCT
easat-4460	278	40	and	and	CCONJ
easat-4460	278	41	regulatory	regulatory	ADJ
easat-4460	278	42	oversight	oversight	NOUN
easat-4460	278	43	.	.	PUNCT
easat-4460	279	1	6	6	NUM
easat-4460	279	2	.	.	NUM
easat-4460	279	3	limitations	limitation	NOUN
easat-4460	279	4	and	and	CCONJ
easat-4460	279	5	recommendations	recommendation	NOUN
easat-4460	279	6	of	of	ADP
easat-4460	279	7	the	the	DET
easat-4460	279	8	study	study	NOUN
easat-4460	279	9	in	in	ADP
easat-4460	279	10	this	this	DET
easat-4460	279	11	study	study	NOUN
easat-4460	279	12	,	,	PUNCT
easat-4460	279	13	several	several	ADJ
easat-4460	279	14	limitations	limitation	NOUN
easat-4460	279	15	had	have	VERB
easat-4460	279	16	to	to	PART
easat-4460	279	17	be	be	AUX
easat-4460	279	18	adapted	adapt	VERB
easat-4460	279	19	.	.	PUNCT
easat-4460	280	1	firstly	firstly	ADV
easat-4460	280	2	,	,	PUNCT
easat-4460	280	3	the	the	DET
easat-4460	280	4	sample	sample	NOUN
easat-4460	280	5	size	size	NOUN
easat-4460	280	6	was	be	AUX
easat-4460	280	7	relatively	relatively	ADV
easat-4460	280	8	small	small	ADJ
easat-4460	280	9	,	,	PUNCT
easat-4460	280	10	consisting	consist	VERB
easat-4460	280	11	of	of	ADP
easat-4460	280	12	388	388	NUM
easat-4460	280	13	listed	list	VERB
easat-4460	280	14	companies	company	NOUN
easat-4460	280	15	on	on	ADP
easat-4460	280	16	bursa	bursa	PROPN
easat-4460	280	17	malaysia	malaysia	PROPN
easat-4460	280	18	,	,	PUNCT
easat-4460	280	19	compared	compare	VERB
easat-4460	280	20	to	to	ADP
easat-4460	280	21	the	the	DET
easat-4460	280	22	total	total	ADJ
easat-4460	280	23	number	number	NOUN
easat-4460	280	24	of	of	ADP
easat-4460	280	25	companies	company	NOUN
easat-4460	280	26	listed	list	VERB
easat-4460	280	27	.	.	PUNCT
easat-4460	281	1	this	this	DET
easat-4460	281	2	limitation	limitation	NOUN
easat-4460	281	3	was	be	AUX
easat-4460	281	4	further	far	ADV
easat-4460	281	5	compounded	compound	VERB
easat-4460	281	6	by	by	ADP
easat-4460	281	7	factors	factor	NOUN
easat-4460	281	8	that	that	PRON
easat-4460	281	9	restricted	restrict	VERB
easat-4460	281	10	the	the	DET
easat-4460	281	11	study	study	NOUN
easat-4460	281	12	from	from	ADP
easat-4460	281	13	utilizing	utilize	VERB
easat-4460	281	14	a	a	DET
easat-4460	281	15	larger	large	ADJ
easat-4460	281	16	dataset	dataset	NOUN
easat-4460	281	17	,	,	PUNCT
easat-4460	281	18	which	which	PRON
easat-4460	281	19	could	could	AUX
easat-4460	281	20	have	have	AUX
easat-4460	281	21	enhanced	enhance	VERB
easat-4460	281	22	the	the	DET
easat-4460	281	23	reliability	reliability	NOUN
easat-4460	281	24	and	and	CCONJ
easat-4460	281	25	generalizability	generalizability	NOUN
easat-4460	281	26	of	of	ADP
easat-4460	281	27	the	the	DET
easat-4460	281	28	findings	finding	NOUN
easat-4460	281	29	.	.	PUNCT
easat-4460	282	1	this	this	PRON
easat-4460	282	2	also	also	ADV
easat-4460	282	3	contributed	contribute	VERB
easat-4460	282	4	to	to	ADP
easat-4460	282	5	the	the	DET
easat-4460	282	6	fact	fact	NOUN
easat-4460	282	7	that	that	SCONJ
easat-4460	282	8	the	the	DET
easat-4460	282	9	data	datum	NOUN
easat-4460	282	10	on	on	ADP
easat-4460	282	11	the	the	DET
easat-4460	282	12	firms	firm	NOUN
easat-4460	282	13	,	,	PUNCT
easat-4460	282	14	mostly	mostly	ADV
easat-4460	282	15	the	the	DET
easat-4460	282	16	financial	financial	ADJ
easat-4460	282	17	policies	policy	NOUN
easat-4460	282	18	,	,	PUNCT
easat-4460	282	19	are	be	AUX
easat-4460	282	20	all	all	PRON
easat-4460	282	21	collected	collect	VERB
easat-4460	282	22	from	from	ADP
easat-4460	282	23	a	a	DET
easat-4460	282	24	secondary	secondary	ADJ
easat-4460	282	25	database	database	NOUN
easat-4460	282	26	,	,	PUNCT
easat-4460	282	27	orbis	orbis	PROPN
easat-4460	282	28	.	.	PUNCT
easat-4460	283	1	the	the	DET
easat-4460	283	2	incomplete	incomplete	ADJ
easat-4460	283	3	data	datum	NOUN
easat-4460	283	4	provided	provide	VERB
easat-4460	283	5	by	by	ADP
easat-4460	283	6	the	the	DET
easat-4460	283	7	database	database	NOUN
easat-4460	283	8	caused	cause	VERB
easat-4460	283	9	the	the	DET
easat-4460	283	10	sample	sample	NOUN
easat-4460	283	11	size	size	NOUN
easat-4460	283	12	to	to	PART
easat-4460	283	13	be	be	AUX
easat-4460	283	14	even	even	ADV
easat-4460	283	15	smaller	small	ADJ
easat-4460	283	16	with	with	ADP
easat-4460	283	17	some	some	DET
easat-4460	283	18	data	datum	NOUN
easat-4460	283	19	missing	miss	VERB
easat-4460	283	20	.	.	PUNCT
easat-4460	284	1	not	not	PART
easat-4460	284	2	only	only	ADV
easat-4460	284	3	that	that	PRON
easat-4460	284	4	,	,	PUNCT
easat-4460	284	5	but	but	CCONJ
easat-4460	284	6	this	this	DET
easat-4460	284	7	study	study	NOUN
easat-4460	284	8	was	be	AUX
easat-4460	284	9	also	also	ADV
easat-4460	284	10	only	only	ADV
easat-4460	284	11	conducted	conduct	VERB
easat-4460	284	12	in	in	ADP
easat-4460	284	13	the	the	DET
easat-4460	284	14	malaysian	malaysian	ADJ
easat-4460	284	15	context	context	NOUN
easat-4460	284	16	.	.	PUNCT
easat-4460	285	1	this	this	PRON
easat-4460	285	2	means	mean	VERB
easat-4460	285	3	that	that	SCONJ
easat-4460	285	4	comparisons	comparison	NOUN
easat-4460	285	5	between	between	ADP
easat-4460	285	6	countries	country	NOUN
easat-4460	285	7	will	will	AUX
easat-4460	285	8	be	be	AUX
easat-4460	285	9	difficult	difficult	ADJ
easat-4460	285	10	to	to	PART
easat-4460	285	11	conduct	conduct	VERB
easat-4460	285	12	as	as	SCONJ
easat-4460	285	13	this	this	DET
easat-4460	285	14	study	study	NOUN
easat-4460	285	15	did	do	AUX
easat-4460	285	16	not	not	PART
easat-4460	285	17	even	even	ADV
easat-4460	285	18	include	include	VERB
easat-4460	285	19	other	other	ADJ
easat-4460	285	20	countries	country	NOUN
easat-4460	285	21	.	.	PUNCT
easat-4460	286	1	this	this	PRON
easat-4460	286	2	will	will	AUX
easat-4460	286	3	make	make	VERB
easat-4460	286	4	it	it	PRON
easat-4460	286	5	difficult	difficult	ADJ
easat-4460	286	6	to	to	PART
easat-4460	286	7	also	also	ADV
easat-4460	286	8	set	set	VERB
easat-4460	286	9	a	a	DET
easat-4460	286	10	benchmark	benchmark	NOUN
easat-4460	286	11	for	for	ADP
easat-4460	286	12	malaysia	malaysia	PROPN
easat-4460	286	13	for	for	ADP
easat-4460	286	14	future	future	ADJ
easat-4460	286	15	reference	reference	NOUN
easat-4460	286	16	.	.	PUNCT
easat-4460	287	1	besides	besides	SCONJ
easat-4460	287	2	,	,	PUNCT
easat-4460	287	3	this	this	DET
easat-4460	287	4	study	study	NOUN
easat-4460	287	5	was	be	AUX
easat-4460	287	6	also	also	ADV
easat-4460	287	7	faced	face	VERB
easat-4460	287	8	with	with	ADP
easat-4460	287	9	a	a	DET
easat-4460	287	10	relatively	relatively	ADV
easat-4460	287	11	shorter	short	ADJ
easat-4460	287	12	period	period	NOUN
easat-4460	287	13	.	.	PUNCT
easat-4460	288	1	in	in	ADP
easat-4460	288	2	this	this	DET
easat-4460	288	3	paper	paper	NOUN
easat-4460	288	4	,	,	PUNCT
easat-4460	288	5	observations	observation	NOUN
easat-4460	288	6	were	be	AUX
easat-4460	288	7	made	make	VERB
easat-4460	288	8	for	for	ADP
easat-4460	288	9	the	the	DET
easat-4460	288	10	years	year	NOUN
easat-4460	288	11	2020	2020	NUM
easat-4460	288	12	and	and	CCONJ
easat-4460	288	13	2021	2021	NUM
easat-4460	288	14	,	,	PUNCT
easat-4460	288	15	which	which	PRON
easat-4460	288	16	are	be	AUX
easat-4460	288	17	two	two	NUM
easat-4460	288	18	financial	financial	ADJ
easat-4460	288	19	years	year	NOUN
easat-4460	288	20	.	.	PUNCT
easat-4460	289	1	this	this	PRON
easat-4460	289	2	also	also	ADV
easat-4460	289	3	contributed	contribute	VERB
easat-4460	289	4	to	to	ADP
easat-4460	289	5	the	the	DET
easat-4460	289	6	small	small	ADJ
easat-4460	289	7	observations	observation	NOUN
easat-4460	289	8	made	make	VERB
easat-4460	289	9	for	for	ADP
easat-4460	289	10	this	this	DET
easat-4460	289	11	study	study	NOUN
easat-4460	289	12	.	.	PUNCT
easat-4460	290	1	the	the	DET
easat-4460	290	2	variables	variable	NOUN
easat-4460	290	3	are	be	AUX
easat-4460	290	4	also	also	ADV
easat-4460	290	5	regarded	regard	VERB
easat-4460	290	6	as	as	ADP
easat-4460	290	7	one	one	NUM
easat-4460	290	8	of	of	ADP
easat-4460	290	9	the	the	DET
easat-4460	290	10	limitations	limitation	NOUN
easat-4460	290	11	of	of	ADP
easat-4460	290	12	this	this	DET
easat-4460	290	13	study	study	NOUN
easat-4460	290	14	.	.	PUNCT
easat-4460	291	1	this	this	PRON
easat-4460	291	2	is	be	AUX
easat-4460	291	3	because	because	SCONJ
easat-4460	291	4	many	many	ADJ
easat-4460	291	5	other	other	ADJ
easat-4460	291	6	financial	financial	ADJ
easat-4460	291	7	policies	policy	NOUN
easat-4460	291	8	can	can	AUX
easat-4460	291	9	be	be	AUX
easat-4460	291	10	included	include	VERB
easat-4460	291	11	in	in	ADP
easat-4460	291	12	the	the	DET
easat-4460	291	13	control	control	NOUN
easat-4460	291	14	variables	variable	NOUN
easat-4460	291	15	to	to	PART
easat-4460	291	16	measure	measure	VERB
easat-4460	291	17	the	the	DET
easat-4460	291	18	companies	company	NOUN
easat-4460	291	19	'	'	PART
easat-4460	291	20	characteristics	characteristic	NOUN
easat-4460	291	21	.	.	PUNCT
easat-4460	292	1	these	these	PRON
easat-4460	292	2	include	include	VERB
easat-4460	292	3	the	the	DET
easat-4460	292	4	dividend	dividend	NOUN
easat-4460	292	5	payout	payout	NOUN
easat-4460	292	6	ratio	ratio	NOUN
easat-4460	292	7	,	,	PUNCT
easat-4460	292	8	market	market	NOUN
easat-4460	292	9	-	-	PUNCT
easat-4460	292	10	to	to	ADP
easat-4460	292	11	-	-	PUNCT
easat-4460	292	12	book	book	NOUN
easat-4460	292	13	ratio	ratio	NOUN
easat-4460	292	14	,	,	PUNCT
easat-4460	292	15	and	and	CCONJ
easat-4460	292	16	others	other	NOUN
easat-4460	292	17	.	.	PUNCT
easat-4460	293	1	242	242	NUM
easat-4460	293	2	edelweiss	edelweiss	PROPN
easat-4460	293	3	applied	apply	VERB
easat-4460	293	4	science	science	NOUN
easat-4460	293	5	and	and	CCONJ
easat-4460	293	6	technology	technology	NOUN
easat-4460	293	7	issn	issn	PROPN
easat-4460	293	8	:	:	PUNCT
easat-4460	293	9	2576	2576	NUM
easat-4460	293	10	-	-	SYM
easat-4460	293	11	8484	8484	NUM
easat-4460	293	12	vol	vol	NOUN
easat-4460	293	13	.	.	PROPN
easat-4460	294	1	9	9	NUM
easat-4460	294	2	,	,	PUNCT
easat-4460	294	3	no	no	INTJ
easat-4460	294	4	.	.	NOUN
easat-4460	294	5	2	2	NUM
easat-4460	294	6	:	:	SYM
easat-4460	294	7	231	231	NUM
easat-4460	294	8	-	-	SYM
easat-4460	294	9	243	243	NUM
easat-4460	294	10	,	,	PUNCT
easat-4460	294	11	2025	2025	NUM
easat-4460	294	12	doi	doi	NOUN
easat-4460	294	13	:	:	PUNCT
easat-4460	294	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	294	15	©	©	PROPN
easat-4460	294	16	2025	2025	NUM
easat-4460	294	17	by	by	ADP
easat-4460	294	18	the	the	DET
easat-4460	294	19	authors	author	NOUN
easat-4460	294	20	;	;	PUNCT
easat-4460	294	21	licensee	licensee	PROPN
easat-4460	294	22	learning	learning	NOUN
easat-4460	294	23	gate	gate	NOUN
easat-4460	294	24	to	to	PART
easat-4460	294	25	overcome	overcome	VERB
easat-4460	294	26	the	the	DET
easat-4460	294	27	limitations	limitation	NOUN
easat-4460	294	28	mentioned	mention	VERB
easat-4460	294	29	in	in	ADP
easat-4460	294	30	the	the	DET
easat-4460	294	31	subsection	subsection	NOUN
easat-4460	294	32	above	above	ADV
easat-4460	294	33	,	,	PUNCT
easat-4460	294	34	a	a	DET
easat-4460	294	35	few	few	ADJ
easat-4460	294	36	recommendations	recommendation	NOUN
easat-4460	294	37	could	could	AUX
easat-4460	294	38	be	be	AUX
easat-4460	294	39	taken	take	VERB
easat-4460	294	40	into	into	ADP
easat-4460	294	41	consideration	consideration	NOUN
easat-4460	294	42	when	when	SCONJ
easat-4460	294	43	conducting	conduct	VERB
easat-4460	294	44	similar	similar	ADJ
easat-4460	294	45	future	future	ADJ
easat-4460	294	46	research	research	NOUN
easat-4460	294	47	.	.	PUNCT
easat-4460	295	1	firstly	firstly	ADV
easat-4460	295	2	,	,	PUNCT
easat-4460	295	3	future	future	ADJ
easat-4460	295	4	studies	study	NOUN
easat-4460	295	5	could	could	AUX
easat-4460	295	6	use	use	VERB
easat-4460	295	7	a	a	DET
easat-4460	295	8	bigger	big	ADJ
easat-4460	295	9	sample	sample	NOUN
easat-4460	295	10	size	size	NOUN
easat-4460	295	11	.	.	PUNCT
easat-4460	296	1	this	this	PRON
easat-4460	296	2	is	be	AUX
easat-4460	296	3	to	to	PART
easat-4460	296	4	add	add	VERB
easat-4460	296	5	variety	variety	NOUN
easat-4460	296	6	and	and	CCONJ
easat-4460	296	7	reliability	reliability	NOUN
easat-4460	296	8	to	to	ADP
easat-4460	296	9	the	the	DET
easat-4460	296	10	data	datum	NOUN
easat-4460	296	11	as	as	ADP
easat-4460	296	12	a	a	DET
easat-4460	296	13	bigger	big	ADJ
easat-4460	296	14	data	datum	NOUN
easat-4460	296	15	set	set	VERB
easat-4460	296	16	can	can	AUX
easat-4460	296	17	produce	produce	VERB
easat-4460	296	18	more	more	ADV
easat-4460	296	19	reliable	reliable	ADJ
easat-4460	296	20	and	and	CCONJ
easat-4460	296	21	understandable	understandable	ADJ
easat-4460	296	22	findings	finding	NOUN
easat-4460	296	23	.	.	PUNCT
easat-4460	297	1	in	in	ADP
easat-4460	297	2	addition	addition	NOUN
easat-4460	297	3	,	,	PUNCT
easat-4460	297	4	research	research	NOUN
easat-4460	297	5	done	do	VERB
easat-4460	297	6	on	on	ADP
easat-4460	297	7	a	a	DET
easat-4460	297	8	wider	wide	ADJ
easat-4460	297	9	and	and	CCONJ
easat-4460	297	10	complete	complete	ADJ
easat-4460	297	11	coverage	coverage	NOUN
easat-4460	297	12	of	of	ADP
easat-4460	297	13	the	the	DET
easat-4460	297	14	whole	whole	ADJ
easat-4460	297	15	malaysian	malaysian	ADJ
easat-4460	297	16	marketplace	marketplace	NOUN
easat-4460	297	17	can	can	AUX
easat-4460	297	18	be	be	AUX
easat-4460	297	19	a	a	DET
easat-4460	297	20	reference	reference	NOUN
easat-4460	297	21	in	in	ADP
easat-4460	297	22	conducting	conduct	VERB
easat-4460	297	23	comparisons	comparison	NOUN
easat-4460	297	24	between	between	ADP
easat-4460	297	25	countries	country	NOUN
easat-4460	297	26	or	or	CCONJ
easat-4460	297	27	even	even	ADV
easat-4460	297	28	any	any	DET
easat-4460	297	29	comparisons	comparison	NOUN
easat-4460	297	30	in	in	ADP
easat-4460	297	31	a	a	DET
easat-4460	297	32	major	major	ADJ
easat-4460	297	33	context	context	NOUN
easat-4460	297	34	.	.	PUNCT
easat-4460	298	1	some	some	PRON
easat-4460	298	2	of	of	ADP
easat-4460	298	3	the	the	DET
easat-4460	298	4	missing	miss	VERB
easat-4460	298	5	data	datum	NOUN
easat-4460	298	6	should	should	AUX
easat-4460	298	7	also	also	ADV
easat-4460	298	8	be	be	AUX
easat-4460	298	9	collected	collect	VERB
easat-4460	298	10	straight	straight	ADV
easat-4460	298	11	from	from	ADP
easat-4460	298	12	the	the	DET
easat-4460	298	13	annual	annual	ADJ
easat-4460	298	14	reports	report	NOUN
easat-4460	298	15	of	of	ADP
easat-4460	298	16	the	the	DET
easat-4460	298	17	firms	firm	NOUN
easat-4460	298	18	rather	rather	ADV
easat-4460	298	19	than	than	ADP
easat-4460	298	20	relying	rely	VERB
easat-4460	298	21	on	on	ADP
easat-4460	298	22	a	a	DET
easat-4460	298	23	secondary	secondary	ADJ
easat-4460	298	24	database	database	NOUN
easat-4460	298	25	altogether	altogether	ADV
easat-4460	298	26	.	.	PUNCT
easat-4460	299	1	this	this	PRON
easat-4460	299	2	is	be	AUX
easat-4460	299	3	because	because	SCONJ
easat-4460	299	4	a	a	DET
easat-4460	299	5	database	database	NOUN
easat-4460	299	6	may	may	AUX
easat-4460	299	7	have	have	AUX
easat-4460	299	8	missed	miss	VERB
easat-4460	299	9	out	out	ADP
easat-4460	299	10	on	on	ADP
easat-4460	299	11	some	some	DET
easat-4460	299	12	data	datum	NOUN
easat-4460	299	13	that	that	PRON
easat-4460	299	14	could	could	AUX
easat-4460	299	15	make	make	VERB
easat-4460	299	16	the	the	DET
easat-4460	299	17	findings	finding	NOUN
easat-4460	299	18	less	less	ADV
easat-4460	299	19	significant	significant	ADJ
easat-4460	299	20	to	to	ADP
easat-4460	299	21	the	the	DET
easat-4460	299	22	study	study	NOUN
easat-4460	299	23	.	.	PUNCT
easat-4460	300	1	next	next	ADJ
easat-4460	300	2	,	,	PUNCT
easat-4460	300	3	future	future	ADJ
easat-4460	300	4	studies	study	NOUN
easat-4460	300	5	should	should	AUX
easat-4460	300	6	also	also	ADV
easat-4460	300	7	have	have	VERB
easat-4460	300	8	a	a	DET
easat-4460	300	9	longer	long	ADJ
easat-4460	300	10	period	period	NOUN
easat-4460	300	11	of	of	ADP
easat-4460	300	12	observation	observation	NOUN
easat-4460	300	13	.	.	PUNCT
easat-4460	301	1	this	this	PRON
easat-4460	301	2	can	can	AUX
easat-4460	301	3	also	also	ADV
easat-4460	301	4	include	include	VERB
easat-4460	301	5	the	the	DET
easat-4460	301	6	latest	late	ADJ
easat-4460	301	7	financial	financial	ADJ
easat-4460	301	8	year	year	NOUN
easat-4460	301	9	,	,	PUNCT
easat-4460	301	10	which	which	PRON
easat-4460	301	11	makes	make	VERB
easat-4460	301	12	some	some	PRON
easat-4460	301	13	of	of	ADP
easat-4460	301	14	the	the	DET
easat-4460	301	15	firms	firm	NOUN
easat-4460	301	16	'	'	PART
easat-4460	301	17	latest	late	ADJ
easat-4460	301	18	financial	financial	ADJ
easat-4460	301	19	reports	report	NOUN
easat-4460	301	20	unavailable	unavailable	ADJ
easat-4460	301	21	.	.	PUNCT
easat-4460	302	1	including	include	VERB
easat-4460	302	2	the	the	DET
easat-4460	302	3	latest	late	ADJ
easat-4460	302	4	financial	financial	ADJ
easat-4460	302	5	year	year	NOUN
easat-4460	302	6	will	will	AUX
easat-4460	302	7	make	make	VERB
easat-4460	302	8	the	the	DET
easat-4460	302	9	study	study	NOUN
easat-4460	302	10	more	more	ADV
easat-4460	302	11	relevant	relevant	ADJ
easat-4460	302	12	to	to	PART
easat-4460	302	13	be	be	AUX
easat-4460	302	14	used	use	VERB
easat-4460	302	15	in	in	ADP
easat-4460	302	16	current	current	ADJ
easat-4460	302	17	discussions	discussion	NOUN
easat-4460	302	18	and	and	CCONJ
easat-4460	302	19	learnings	learning	NOUN
easat-4460	302	20	.	.	PUNCT
easat-4460	303	1	lastly	lastly	ADV
easat-4460	303	2	,	,	PUNCT
easat-4460	303	3	future	future	ADJ
easat-4460	303	4	studies	study	NOUN
easat-4460	303	5	should	should	AUX
easat-4460	303	6	also	also	ADV
easat-4460	303	7	include	include	VERB
easat-4460	303	8	more	more	ADJ
easat-4460	303	9	variables	variable	NOUN
easat-4460	303	10	as	as	ADP
easat-4460	303	11	control	control	NOUN
easat-4460	303	12	variables	variable	NOUN
easat-4460	303	13	to	to	PART
easat-4460	303	14	make	make	VERB
easat-4460	303	15	this	this	DET
easat-4460	303	16	study	study	NOUN
easat-4460	303	17	more	more	ADV
easat-4460	303	18	informative	informative	ADJ
easat-4460	303	19	and	and	CCONJ
easat-4460	303	20	beneficial	beneficial	ADJ
easat-4460	303	21	for	for	ADP
easat-4460	303	22	the	the	DET
easat-4460	303	23	users	user	NOUN
easat-4460	303	24	of	of	ADP
easat-4460	303	25	this	this	DET
easat-4460	303	26	study	study	NOUN
easat-4460	303	27	.	.	PUNCT
easat-4460	304	1	transparency	transparency	NOUN
easat-4460	304	2	:	:	PUNCT
easat-4460	304	3	the	the	DET
easat-4460	304	4	authors	author	NOUN
easat-4460	304	5	confirm	confirm	VERB
easat-4460	304	6	that	that	SCONJ
easat-4460	304	7	the	the	DET
easat-4460	304	8	manuscript	manuscript	NOUN
easat-4460	304	9	is	be	AUX
easat-4460	304	10	an	an	DET
easat-4460	304	11	honest	honest	ADJ
easat-4460	304	12	,	,	PUNCT
easat-4460	304	13	accurate	accurate	ADJ
easat-4460	304	14	,	,	PUNCT
easat-4460	304	15	and	and	CCONJ
easat-4460	304	16	transparent	transparent	ADJ
easat-4460	304	17	account	account	NOUN
easat-4460	304	18	of	of	ADP
easat-4460	304	19	the	the	DET
easat-4460	304	20	study	study	NOUN
easat-4460	304	21	;	;	PUNCT
easat-4460	304	22	that	that	SCONJ
easat-4460	304	23	no	no	DET
easat-4460	304	24	vital	vital	ADJ
easat-4460	304	25	features	feature	NOUN
easat-4460	304	26	of	of	ADP
easat-4460	304	27	the	the	DET
easat-4460	304	28	study	study	NOUN
easat-4460	304	29	have	have	AUX
easat-4460	304	30	been	be	AUX
easat-4460	304	31	omitted	omit	VERB
easat-4460	304	32	;	;	PUNCT
easat-4460	304	33	and	and	CCONJ
easat-4460	304	34	that	that	SCONJ
easat-4460	304	35	any	any	DET
easat-4460	304	36	discrepancies	discrepancy	NOUN
easat-4460	304	37	from	from	ADP
easat-4460	304	38	the	the	DET
easat-4460	304	39	study	study	NOUN
easat-4460	304	40	as	as	SCONJ
easat-4460	304	41	planned	plan	VERB
easat-4460	304	42	have	have	AUX
easat-4460	304	43	been	be	AUX
easat-4460	304	44	explained	explain	VERB
easat-4460	304	45	.	.	PUNCT
easat-4460	305	1	this	this	DET
easat-4460	305	2	study	study	NOUN
easat-4460	305	3	followed	follow	VERB
easat-4460	305	4	all	all	DET
easat-4460	305	5	ethical	ethical	ADJ
easat-4460	305	6	practices	practice	NOUN
easat-4460	305	7	during	during	ADP
easat-4460	305	8	writing	writing	NOUN
easat-4460	305	9	.	.	PUNCT
easat-4460	306	1	acknowledgment	acknowledgment	NOUN
easat-4460	306	2	:	:	PUNCT
easat-4460	307	1	we	we	PRON
easat-4460	307	2	thank	thank	VERB
easat-4460	307	3	the	the	DET
easat-4460	307	4	university	university	NOUN
easat-4460	307	5	malaysia	malaysia	PROPN
easat-4460	307	6	sarawak	sarawak	PROPN
easat-4460	307	7	(	(	PUNCT
easat-4460	307	8	unimas	unimas	PROPN
easat-4460	307	9	)	)	PUNCT
easat-4460	307	10	for	for	ADP
easat-4460	307	11	financially	financially	ADV
easat-4460	307	12	supporting	support	VERB
easat-4460	307	13	the	the	DET
easat-4460	307	14	publication	publication	NOUN
easat-4460	307	15	fee	fee	NOUN
easat-4460	307	16	of	of	ADP
easat-4460	307	17	this	this	DET
easat-4460	307	18	research	research	NOUN
easat-4460	307	19	copyright	copyright	NOUN
easat-4460	307	20	:	:	PUNCT
easat-4460	307	21	©	©	PROPN
easat-4460	307	22	2025	2025	NUM
easat-4460	307	23	by	by	ADP
easat-4460	307	24	the	the	DET
easat-4460	307	25	authors	author	NOUN
easat-4460	307	26	.	.	PUNCT
easat-4460	308	1	this	this	DET
easat-4460	308	2	open	open	ADJ
easat-4460	308	3	-	-	PUNCT
easat-4460	308	4	access	access	NOUN
easat-4460	308	5	article	article	NOUN
easat-4460	308	6	is	be	AUX
easat-4460	308	7	distributed	distribute	VERB
easat-4460	308	8	under	under	ADP
easat-4460	308	9	the	the	DET
easat-4460	308	10	terms	term	NOUN
easat-4460	308	11	and	and	CCONJ
easat-4460	308	12	conditions	condition	NOUN
easat-4460	308	13	of	of	ADP
easat-4460	308	14	the	the	DET
easat-4460	308	15	creative	creative	ADJ
easat-4460	308	16	commons	common	NOUN
easat-4460	308	17	attribution	attribution	NOUN
easat-4460	308	18	(	(	PUNCT
easat-4460	308	19	cc	cc	NOUN
easat-4460	308	20	by	by	ADP
easat-4460	308	21	)	)	PUNCT
easat-4460	308	22	license	license	NOUN
easat-4460	308	23	(	(	PUNCT
easat-4460	308	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4460	308	25	)	)	PUNCT
easat-4460	308	26	.	.	PUNCT
easat-4460	309	1	references	reference	NOUN
easat-4460	309	2	[	[	X
easat-4460	309	3	1	1	X
easat-4460	309	4	]	]	PUNCT
easat-4460	309	5	e.	e.	PROPN
easat-4460	309	6	a.	a.	PROPN
easat-4460	309	7	d.	d.	PROPN
easat-4460	309	8	r.	r.	PROPN
easat-4460	309	9	garcia	garcia	PROPN
easat-4460	309	10	,	,	PUNCT
easat-4460	309	11	g.	g.	PROPN
easat-4460	309	12	m.	m.	PROPN
easat-4460	309	13	d.	d.	PROPN
easat-4460	309	14	carvalho	carvalho	PROPN
easat-4460	309	15	,	,	PUNCT
easat-4460	309	16	j.	j.	PROPN
easat-4460	309	17	m.	m.	PROPN
easat-4460	309	18	g.	g.	PROPN
easat-4460	309	19	boaventura	boaventura	PROPN
easat-4460	309	20	,	,	PUNCT
easat-4460	309	21	and	and	CCONJ
easat-4460	309	22	j.	j.	PROPN
easat-4460	309	23	m.	m.	PROPN
easat-4460	309	24	d.	d.	PROPN
easat-4460	309	25	souza	souza	PROPN
easat-4460	309	26	filho	filho	PROPN
easat-4460	309	27	,	,	PUNCT
easat-4460	309	28	"	"	PUNCT
easat-4460	309	29	determinants	determinant	NOUN
easat-4460	309	30	of	of	ADP
easat-4460	309	31	corporate	corporate	ADJ
easat-4460	309	32	social	social	ADJ
easat-4460	309	33	performance	performance	NOUN
easat-4460	309	34	disclosure	disclosure	NOUN
easat-4460	309	35	:	:	PUNCT
easat-4460	309	36	a	a	DET
easat-4460	309	37	literature	literature	NOUN
easat-4460	309	38	review	review	NOUN
easat-4460	309	39	,	,	PUNCT
easat-4460	309	40	"	"	PUNCT
easat-4460	309	41	social	social	ADJ
easat-4460	309	42	responsibility	responsibility	NOUN
easat-4460	309	43	journal	journal	NOUN
easat-4460	309	44	,	,	PUNCT
easat-4460	309	45	vol	vol	NOUN
easat-4460	309	46	.	.	PROPN
easat-4460	309	47	17	17	NUM
easat-4460	309	48	,	,	PUNCT
easat-4460	309	49	no	no	INTJ
easat-4460	309	50	.	.	NOUN
easat-4460	309	51	4	4	NUM
easat-4460	309	52	,	,	PUNCT
easat-4460	309	53	pp	pp	ADJ
easat-4460	309	54	.	.	PUNCT
easat-4460	310	1	445	445	NUM
easat-4460	310	2	-	-	SYM
easat-4460	310	3	468	468	NUM
easat-4460	310	4	,	,	PUNCT
easat-4460	310	5	2021	2021	NUM
easat-4460	310	6	.	.	PUNCT
easat-4460	311	1	https://doi.org/10.1108/srj-12-2016-0224	https://doi.org/10.1108/srj-12-2016-0224	X
easat-4460	312	1	[	[	X
easat-4460	312	2	2	2	X
easat-4460	312	3	]	]	PUNCT
easat-4460	312	4	s.	s.	PROPN
easat-4460	312	5	j.	j.	PROPN
easat-4460	312	6	benjamin	benjamin	PROPN
easat-4460	312	7	,	,	PUNCT
easat-4460	313	1	p.	p.	PROPN
easat-4460	313	2	k.	k.	PROPN
easat-4460	313	3	biswas	biswas	PROPN
easat-4460	313	4	,	,	PUNCT
easat-4460	313	5	n.	n.	PROPN
easat-4460	313	6	h.	h.	PROPN
easat-4460	313	7	wellalage	wellalage	PROPN
easat-4460	313	8	,	,	PUNCT
easat-4460	313	9	and	and	CCONJ
easat-4460	313	10	y.	y.	PROPN
easat-4460	313	11	man	man	PROPN
easat-4460	313	12	,	,	PUNCT
easat-4460	313	13	"	"	PUNCT
easat-4460	313	14	environmental	environmental	ADJ
easat-4460	313	15	disclosure	disclosure	NOUN
easat-4460	313	16	and	and	CCONJ
easat-4460	313	17	its	its	PRON
easat-4460	313	18	relation	relation	NOUN
easat-4460	313	19	to	to	PART
easat-4460	313	20	waste	waste	VERB
easat-4460	313	21	performance	performance	NOUN
easat-4460	313	22	,	,	PUNCT
easat-4460	313	23	"	"	PUNCT
easat-4460	313	24	meditari	meditari	ADJ
easat-4460	313	25	accountancy	accountancy	NOUN
easat-4460	313	26	research	research	NOUN
easat-4460	313	27	,	,	PUNCT
easat-4460	313	28	vol	vol	NOUN
easat-4460	313	29	.	.	PROPN
easat-4460	314	1	31	31	NUM
easat-4460	314	2	,	,	PUNCT
easat-4460	314	3	no	no	INTJ
easat-4460	314	4	.	.	NOUN
easat-4460	314	5	6	6	NUM
easat-4460	314	6	,	,	PUNCT
easat-4460	314	7	pp	pp	ADJ
easat-4460	314	8	.	.	PUNCT
easat-4460	315	1	1545	1545	NUM
easat-4460	315	2	-	-	SYM
easat-4460	315	3	1577	1577	NUM
easat-4460	315	4	,	,	PUNCT
easat-4460	315	5	2023	2023	NUM
easat-4460	315	6	.	.	PUNCT
easat-4460	315	7	https://doi.org/10.1108/medar04-2021-1261	https://doi.org/10.1108/medar04-2021-1261	NOUN
easat-4460	316	1	[	[	X
easat-4460	316	2	3	3	NUM
easat-4460	316	3	]	]	X
easat-4460	316	4	n.	n.	NOUN
easat-4460	316	5	m.	m.	NOUN
easat-4460	316	6	nor	nor	CCONJ
easat-4460	316	7	,	,	PUNCT
easat-4460	316	8	n.	n.	PROPN
easat-4460	316	9	a.	a.	PROPN
easat-4460	316	10	s.	s.	PROPN
easat-4460	316	11	bahari	bahari	PROPN
easat-4460	316	12	,	,	PUNCT
easat-4460	316	13	n.	n.	PROPN
easat-4460	316	14	a.	a.	PROPN
easat-4460	316	15	adnan	adnan	PROPN
easat-4460	316	16	,	,	PUNCT
easat-4460	316	17	s.	s.	PROPN
easat-4460	316	18	m.	m.	PROPN
easat-4460	316	19	q.	q.	PROPN
easat-4460	316	20	a.	a.	PROPN
easat-4460	316	21	s.	s.	PROPN
easat-4460	316	22	kamal	kamal	PROPN
easat-4460	316	23	,	,	PUNCT
easat-4460	316	24	and	and	CCONJ
easat-4460	316	25	i.	i.	PROPN
easat-4460	316	26	m.	m.	PROPN
easat-4460	316	27	ali	ali	PROPN
easat-4460	316	28	,	,	PUNCT
easat-4460	316	29	"	"	PUNCT
easat-4460	316	30	the	the	DET
easat-4460	316	31	effects	effect	NOUN
easat-4460	316	32	of	of	ADP
easat-4460	316	33	environmental	environmental	ADJ
easat-4460	316	34	disclosure	disclosure	NOUN
easat-4460	316	35	on	on	ADP
easat-4460	316	36	financial	financial	ADJ
easat-4460	316	37	performance	performance	NOUN
easat-4460	316	38	in	in	ADP
easat-4460	316	39	malaysia	malaysia	PROPN
easat-4460	316	40	,	,	PUNCT
easat-4460	316	41	"	"	PUNCT
easat-4460	316	42	procedia	procedia	NOUN
easat-4460	316	43	economics	economic	NOUN
easat-4460	316	44	and	and	CCONJ
easat-4460	316	45	finance	finance	NOUN
easat-4460	316	46	,	,	PUNCT
easat-4460	316	47	vol	vol	NOUN
easat-4460	316	48	.	.	PROPN
easat-4460	316	49	35	35	NUM
easat-4460	316	50	,	,	PUNCT
easat-4460	316	51	pp	pp	ADJ
easat-4460	316	52	.	.	PUNCT
easat-4460	317	1	117	117	NUM
easat-4460	317	2	-	-	SYM
easat-4460	317	3	126	126	NUM
easat-4460	317	4	,	,	PUNCT
easat-4460	317	5	2016	2016	NUM
easat-4460	317	6	.	.	PUNCT
easat-4460	318	1	https://doi.org/10.1016/s2212-5671(16)00016-2	https://doi.org/10.1016/s2212-5671(16)00016-2	NOUN
easat-4460	319	1	[	[	X
easat-4460	319	2	4	4	NUM
easat-4460	319	3	]	]	PUNCT
easat-4460	319	4	z.	z.	PROPN
easat-4460	319	5	rezaee	rezaee	PROPN
easat-4460	319	6	,	,	PUNCT
easat-4460	319	7	g.	g.	PROPN
easat-4460	319	8	minmier	minmier	PROPN
easat-4460	319	9	,	,	PUNCT
easat-4460	319	10	and	and	CCONJ
easat-4460	319	11	k.	k.	PROPN
easat-4460	319	12	o.	o.	PROPN
easat-4460	319	13	olibe	olibe	PROPN
easat-4460	319	14	,	,	PUNCT
easat-4460	319	15	"	"	PUNCT
easat-4460	319	16	improving	improve	VERB
easat-4460	319	17	corporate	corporate	ADJ
easat-4460	319	18	governance	governance	NOUN
easat-4460	319	19	:	:	PUNCT
easat-4460	319	20	the	the	DET
easat-4460	319	21	role	role	NOUN
easat-4460	319	22	of	of	ADP
easat-4460	319	23	audit	audit	NOUN
easat-4460	319	24	committee	committee	NOUN
easat-4460	319	25	disclosures	disclosure	NOUN
easat-4460	319	26	,	,	PUNCT
easat-4460	319	27	"	"	PUNCT
easat-4460	319	28	managerial	managerial	ADJ
easat-4460	319	29	auditing	auditing	NOUN
easat-4460	319	30	journal	journal	NOUN
easat-4460	319	31	,	,	PUNCT
easat-4460	319	32	vol	vol	NOUN
easat-4460	319	33	.	.	PROPN
easat-4460	319	34	18	18	NUM
easat-4460	319	35	,	,	PUNCT
easat-4460	319	36	pp	pp	ADJ
easat-4460	319	37	.	.	PUNCT
easat-4460	320	1	530–537	530–537	NUM
easat-4460	320	2	,	,	PUNCT
easat-4460	320	3	2003	2003	NUM
easat-4460	320	4	.	.	PUNCT
easat-4460	320	5	https://doi.org/10.1108/02686900310482669	https://doi.org/10.1108/02686900310482669	PUNCT
easat-4460	321	1	[	[	X
easat-4460	321	2	5	5	X
easat-4460	321	3	]	]	PUNCT
easat-4460	321	4	s.	s.	PROPN
easat-4460	321	5	a.	a.	PROPN
easat-4460	321	6	qaderi	qaderi	PROPN
easat-4460	321	7	,	,	PUNCT
easat-4460	321	8	t.	t.	PROPN
easat-4460	321	9	r.	r.	PROPN
easat-4460	321	10	alhmoud	alhmoud	PROPN
easat-4460	321	11	,	,	PUNCT
easat-4460	321	12	and	and	CCONJ
easat-4460	321	13	b.	b.	PROPN
easat-4460	321	14	a.	a.	PROPN
easat-4460	321	15	a.	a.	PROPN
easat-4460	321	16	ghaleb	ghaleb	PROPN
easat-4460	321	17	,	,	PUNCT
easat-4460	321	18	"	"	PUNCT
easat-4460	321	19	audit	audit	NOUN
easat-4460	321	20	committee	committee	NOUN
easat-4460	321	21	features	feature	NOUN
easat-4460	321	22	and	and	CCONJ
easat-4460	321	23	csr	csr	NOUN
easat-4460	321	24	disclosure	disclosure	NOUN
easat-4460	321	25	:	:	PUNCT
easat-4460	321	26	additional	additional	ADJ
easat-4460	321	27	evidence	evidence	NOUN
easat-4460	321	28	from	from	ADP
easat-4460	321	29	an	an	DET
easat-4460	321	30	emerging	emerge	VERB
easat-4460	321	31	market	market	NOUN
easat-4460	321	32	,	,	PUNCT
easat-4460	321	33	"	"	PUNCT
easat-4460	321	34	international	international	ADJ
easat-4460	321	35	journal	journal	NOUN
easat-4460	321	36	of	of	ADP
easat-4460	321	37	financial	financial	ADJ
easat-4460	321	38	research	research	NOUN
easat-4460	321	39	,	,	PUNCT
easat-4460	321	40	vol	vol	NOUN
easat-4460	321	41	.	.	PROPN
easat-4460	321	42	11	11	NUM
easat-4460	321	43	,	,	PUNCT
easat-4460	321	44	no	no	INTJ
easat-4460	321	45	.	.	NOUN
easat-4460	321	46	5	5	NUM
easat-4460	321	47	,	,	PUNCT
easat-4460	321	48	pp	pp	ADJ
easat-4460	321	49	.	.	PUNCT
easat-4460	322	1	226	226	NUM
easat-4460	322	2	-	-	SYM
easat-4460	322	3	237	237	NUM
easat-4460	322	4	,	,	PUNCT
easat-4460	322	5	2020	2020	NUM
easat-4460	322	6	.	.	PUNCT
easat-4460	323	1	https://doi.org/10.5430/ijfr.v11n5p226	https://doi.org/10.5430/ijfr.v11n5p226	PRON
easat-4460	324	1	[	[	X
easat-4460	324	2	6	6	X
easat-4460	324	3	]	]	PUNCT
easat-4460	324	4	t.	t.	PROPN
easat-4460	324	5	kim	kim	PROPN
easat-4460	324	6	and	and	CCONJ
easat-4460	324	7	y.	y.	PROPN
easat-4460	324	8	kim	kim	PROPN
easat-4460	324	9	,	,	PUNCT
easat-4460	324	10	"	"	PUNCT
easat-4460	324	11	capitalizing	capitalize	VERB
easat-4460	324	12	on	on	ADP
easat-4460	324	13	sustainability	sustainability	NOUN
easat-4460	324	14	:	:	PUNCT
easat-4460	324	15	the	the	DET
easat-4460	324	16	value	value	NOUN
easat-4460	324	17	of	of	ADP
easat-4460	324	18	going	go	VERB
easat-4460	324	19	green	green	ADJ
easat-4460	324	20	,	,	PUNCT
easat-4460	324	21	"	"	PUNCT
easat-4460	324	22	available	available	ADJ
easat-4460	324	23	at	at	ADP
easat-4460	324	24	ssrn	ssrn	NOUN
easat-4460	324	25	,	,	PUNCT
easat-4460	324	26	2020	2020	NUM
easat-4460	324	27	.	.	PUNCT
easat-4460	325	1	https://doi.org/10.2139/ssrn.3449001	https://doi.org/10.2139/ssrn.3449001	PROPN
easat-4460	326	1	[	[	X
easat-4460	326	2	7	7	NUM
easat-4460	326	3	]	]	X
easat-4460	326	4	c.	c.	PROPN
easat-4460	326	5	j.	j.	PROPN
easat-4460	326	6	de	de	PROPN
easat-4460	326	7	villiers	villiers	PROPN
easat-4460	326	8	,	,	PUNCT
easat-4460	326	9	"	"	PUNCT
easat-4460	326	10	why	why	SCONJ
easat-4460	326	11	do	do	AUX
easat-4460	326	12	south	south	ADJ
easat-4460	326	13	african	african	ADJ
easat-4460	326	14	companies	company	NOUN
easat-4460	326	15	not	not	PART
easat-4460	326	16	report	report	VERB
easat-4460	326	17	more	more	ADJ
easat-4460	326	18	environmental	environmental	ADJ
easat-4460	326	19	information	information	NOUN
easat-4460	326	20	when	when	SCONJ
easat-4460	326	21	managers	manager	NOUN
easat-4460	326	22	are	be	AUX
easat-4460	326	23	so	so	ADV
easat-4460	326	24	positive	positive	ADJ
easat-4460	326	25	about	about	ADP
easat-4460	326	26	this	this	DET
easat-4460	326	27	kind	kind	NOUN
easat-4460	326	28	of	of	ADP
easat-4460	326	29	reporting	reporting	NOUN
easat-4460	326	30	?	?	PUNCT
easat-4460	326	31	,	,	PUNCT
easat-4460	326	32	"	"	PUNCT
easat-4460	326	33	meditari	meditari	ADJ
easat-4460	326	34	accountancy	accountancy	NOUN
easat-4460	326	35	research	research	NOUN
easat-4460	326	36	,	,	PUNCT
easat-4460	326	37	vol	vol	NOUN
easat-4460	326	38	.	.	PROPN
easat-4460	326	39	11	11	NUM
easat-4460	326	40	,	,	PUNCT
easat-4460	326	41	no	no	INTJ
easat-4460	326	42	.	.	NOUN
easat-4460	326	43	1	1	NUM
easat-4460	326	44	,	,	PUNCT
easat-4460	326	45	pp	pp	ADJ
easat-4460	326	46	.	.	PUNCT
easat-4460	327	1	11	11	NUM
easat-4460	327	2	-	-	SYM
easat-4460	327	3	23	23	NUM
easat-4460	327	4	,	,	PUNCT
easat-4460	327	5	2003	2003	NUM
easat-4460	327	6	.	.	PUNCT
easat-4460	328	1	https://doi.org/10.1108/10222529200300002	https://doi.org/10.1108/10222529200300002	X
easat-4460	329	1	[	[	X
easat-4460	329	2	8	8	NUM
easat-4460	329	3	]	]	X
easat-4460	329	4	r.	r.	NOUN
easat-4460	329	5	lanis	lanis	PROPN
easat-4460	329	6	and	and	CCONJ
easat-4460	329	7	g.	g.	PROPN
easat-4460	329	8	richardson	richardson	PROPN
easat-4460	329	9	,	,	PUNCT
easat-4460	329	10	"	"	PUNCT
easat-4460	329	11	corporate	corporate	ADJ
easat-4460	329	12	social	social	ADJ
easat-4460	329	13	responsibility	responsibility	NOUN
easat-4460	329	14	and	and	CCONJ
easat-4460	329	15	tax	tax	NOUN
easat-4460	329	16	aggressiveness	aggressiveness	NOUN
easat-4460	329	17	:	:	PUNCT
easat-4460	329	18	a	a	DET
easat-4460	329	19	test	test	NOUN
easat-4460	329	20	of	of	ADP
easat-4460	329	21	legitimacy	legitimacy	NOUN
easat-4460	329	22	theory	theory	NOUN
easat-4460	329	23	,	,	PUNCT
easat-4460	329	24	"	"	PUNCT
easat-4460	329	25	accounting	accounting	NOUN
easat-4460	329	26	,	,	PUNCT
easat-4460	329	27	auditing	auditing	NOUN
easat-4460	329	28	&	&	CCONJ
easat-4460	329	29	accountability	accountability	NOUN
easat-4460	329	30	journal	journal	NOUN
easat-4460	329	31	,	,	PUNCT
easat-4460	329	32	vol	vol	NOUN
easat-4460	329	33	.	.	PROPN
easat-4460	329	34	26	26	NUM
easat-4460	329	35	,	,	PUNCT
easat-4460	329	36	no	no	INTJ
easat-4460	329	37	.	.	NOUN
easat-4460	329	38	1	1	NUM
easat-4460	329	39	,	,	PUNCT
easat-4460	329	40	pp	pp	ADJ
easat-4460	329	41	.	.	PUNCT
easat-4460	329	42	75	75	NUM
easat-4460	329	43	-	-	SYM
easat-4460	329	44	100	100	NUM
easat-4460	329	45	,	,	PUNCT
easat-4460	329	46	2012	2012	NUM
easat-4460	329	47	.	.	PUNCT
easat-4460	330	1	https://doi.org/10.1108/09513571311285621	https://doi.org/10.1108/09513571311285621	PRON
easat-4460	331	1	[	[	X
easat-4460	331	2	9	9	NUM
easat-4460	331	3	]	]	PUNCT
easat-4460	331	4	c.	c.	PROPN
easat-4460	331	5	deegan	deegan	PROPN
easat-4460	331	6	,	,	PUNCT
easat-4460	331	7	organizational	organizational	ADJ
easat-4460	331	8	legitimacy	legitimacy	NOUN
easat-4460	331	9	as	as	ADP
easat-4460	331	10	a	a	DET
easat-4460	331	11	motive	motive	NOUN
easat-4460	331	12	for	for	ADP
easat-4460	331	13	sustainability	sustainability	NOUN
easat-4460	331	14	reporting	reporting	NOUN
easat-4460	331	15	.	.	PUNCT
easat-4460	332	1	in	in	ADP
easat-4460	332	2	sustainability	sustainability	NOUN
easat-4460	332	3	accounting	accounting	NOUN
easat-4460	332	4	and	and	CCONJ
easat-4460	332	5	accountability	accountability	NOUN
easat-4460	332	6	.	.	PUNCT
easat-4460	333	1	routledge	routledge	PROPN
easat-4460	333	2	.	.	PUNCT
easat-4460	334	1	https://doi.org/10.4324/noe0415384889.ch7	https://doi.org/10.4324/noe0415384889.ch7	PROPN
easat-4460	334	2	,	,	PUNCT
easat-4460	334	3	2010	2010	NUM
easat-4460	334	4	.	.	PUNCT
easat-4460	335	1	[	[	X
easat-4460	335	2	10	10	NUM
easat-4460	335	3	]	]	X
easat-4460	335	4	securities	securities	PROPN
easat-4460	335	5	commission	commission	PROPN
easat-4460	335	6	malaysia	malaysia	PROPN
easat-4460	335	7	,	,	PUNCT
easat-4460	335	8	"	"	PUNCT
easat-4460	335	9	the	the	DET
easat-4460	335	10	malaysian	malaysian	PROPN
easat-4460	335	11	code	code	NOUN
easat-4460	335	12	on	on	ADP
easat-4460	335	13	corporate	corporate	ADJ
easat-4460	335	14	governance	governance	NOUN
easat-4460	335	15	,	,	PUNCT
easat-4460	335	16	"	"	PUNCT
easat-4460	335	17	pp	pp	ADP
easat-4460	335	18	.	.	PUNCT
easat-4460	336	1	1	1	NUM
easat-4460	336	2	-	-	SYM
easat-4460	336	3	68	68	NUM
easat-4460	336	4	,	,	PUNCT
easat-4460	336	5	2021	2021	NUM
easat-4460	336	6	.	.	PUNCT
easat-4460	337	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4460	337	2	https://doi.org/10.1108/srj-12-2016-0224	https://doi.org/10.1108/srj-12-2016-0224	PROPN
easat-4460	337	3	https://doi.org/10.1108/medar-04-2021-1261	https://doi.org/10.1108/medar-04-2021-1261	PROPN
easat-4460	337	4	https://doi.org/10.1108/medar-04-2021-1261	https://doi.org/10.1108/medar-04-2021-1261	PROPN
easat-4460	337	5	https://doi.org/10.1016/s2212-5671(16)00016-2	https://doi.org/10.1016/s2212-5671(16)00016-2	PROPN
easat-4460	337	6	https://doi.org/10.1108/02686900310482669	https://doi.org/10.1108/02686900310482669	PROPN
easat-4460	337	7	https://doi.org/10.5430/ijfr.v11n5p226	https://doi.org/10.5430/ijfr.v11n5p226	NOUN
easat-4460	337	8	https://doi.org/10.2139/ssrn.3449001	https://doi.org/10.2139/ssrn.3449001	X
easat-4460	337	9	https://doi.org/10.1108/10222529200300002	https://doi.org/10.1108/10222529200300002	ADP
easat-4460	337	10	https://doi.org/10.1108/09513571311285621	https://doi.org/10.1108/09513571311285621	PROPN
easat-4460	337	11	https://doi.org/10.4324/noe0415384889.ch7	https://doi.org/10.4324/noe0415384889.ch7	PROPN
easat-4460	337	12	243	243	NUM
easat-4460	337	13	edelweiss	edelweiss	PROPN
easat-4460	337	14	applied	apply	VERB
easat-4460	337	15	science	science	NOUN
easat-4460	337	16	and	and	CCONJ
easat-4460	337	17	technology	technology	NOUN
easat-4460	337	18	issn	issn	PROPN
easat-4460	337	19	:	:	PUNCT
easat-4460	337	20	2576	2576	NUM
easat-4460	337	21	-	-	SYM
easat-4460	337	22	8484	8484	NUM
easat-4460	337	23	vol	vol	NOUN
easat-4460	337	24	.	.	PROPN
easat-4460	338	1	9	9	NUM
easat-4460	338	2	,	,	PUNCT
easat-4460	338	3	no	no	INTJ
easat-4460	338	4	.	.	NOUN
easat-4460	338	5	2	2	NUM
easat-4460	338	6	:	:	SYM
easat-4460	338	7	231	231	NUM
easat-4460	338	8	-	-	SYM
easat-4460	338	9	243	243	NUM
easat-4460	338	10	,	,	PUNCT
easat-4460	338	11	2025	2025	NUM
easat-4460	338	12	doi	doi	NOUN
easat-4460	338	13	:	:	PUNCT
easat-4460	338	14	10.55214/25768484.v9i2.4460	10.55214/25768484.v9i2.4460	NUM
easat-4460	338	15	©	©	PROPN
easat-4460	338	16	2025	2025	NUM
easat-4460	338	17	by	by	ADP
easat-4460	338	18	the	the	DET
easat-4460	338	19	authors	author	NOUN
easat-4460	338	20	;	;	PUNCT
easat-4460	338	21	licensee	licensee	PROPN
easat-4460	338	22	learning	learning	NOUN
easat-4460	338	23	gate	gate	NOUN
easat-4460	339	1	[	[	X
easat-4460	339	2	11	11	NUM
easat-4460	339	3	]	]	PUNCT
easat-4460	339	4	a.	a.	NOUN
easat-4460	339	5	a.	a.	NOUN
easat-4460	339	6	biçer	biçer	PROPN
easat-4460	339	7	and	and	CCONJ
easat-4460	339	8	i.	i.	PROPN
easat-4460	339	9	m.	m.	PROPN
easat-4460	339	10	feneir	feneir	PROPN
easat-4460	339	11	,	,	PUNCT
easat-4460	339	12	"	"	PUNCT
easat-4460	339	13	the	the	DET
easat-4460	339	14	impact	impact	NOUN
easat-4460	339	15	of	of	ADP
easat-4460	339	16	audit	audit	NOUN
easat-4460	339	17	committee	committee	NOUN
easat-4460	339	18	characteristics	characteristic	NOUN
easat-4460	339	19	on	on	ADP
easat-4460	339	20	environmental	environmental	ADJ
easat-4460	339	21	and	and	CCONJ
easat-4460	339	22	social	social	ADJ
easat-4460	339	23	disclosures	disclosure	NOUN
easat-4460	339	24	:	:	PUNCT
easat-4460	339	25	evidence	evidence	NOUN
easat-4460	339	26	from	from	ADP
easat-4460	339	27	turkey	turkey	NOUN
easat-4460	339	28	,	,	PUNCT
easat-4460	339	29	"	"	PUNCT
easat-4460	339	30	international	international	ADJ
easat-4460	339	31	journal	journal	NOUN
easat-4460	339	32	of	of	ADP
easat-4460	339	33	research	research	NOUN
easat-4460	339	34	in	in	ADP
easat-4460	339	35	business	business	NOUN
easat-4460	339	36	and	and	CCONJ
easat-4460	339	37	social	social	ADJ
easat-4460	339	38	science	science	NOUN
easat-4460	339	39	(	(	PUNCT
easat-4460	339	40	2147	2147	NUM
easat-4460	339	41	-	-	SYM
easat-4460	339	42	4478	4478	NUM
easat-4460	339	43	)	)	PUNCT
easat-4460	339	44	,	,	PUNCT
easat-4460	339	45	vol	vol	NOUN
easat-4460	339	46	.	.	PROPN
easat-4460	339	47	8	8	NUM
easat-4460	339	48	,	,	PUNCT
easat-4460	339	49	no	no	INTJ
easat-4460	339	50	.	.	NOUN
easat-4460	339	51	3	3	NUM
easat-4460	339	52	,	,	PUNCT
easat-4460	339	53	pp	pp	ADJ
easat-4460	339	54	.	.	PUNCT
easat-4460	339	55	111	111	NUM
easat-4460	339	56	-	-	SYM
easat-4460	339	57	121	121	NUM
easat-4460	339	58	,	,	PUNCT
easat-4460	339	59	2019	2019	NUM
easat-4460	339	60	.	.	PUNCT
easat-4460	340	1	https://doi.org/10.20525/ijrbs.v8i3.262	https://doi.org/10.20525/ijrbs.v8i3.262	VERB
easat-4460	341	1	[	[	X
easat-4460	341	2	12	12	NUM
easat-4460	341	3	]	]	PUNCT
easat-4460	341	4	k.	k.	PROPN
easat-4460	341	5	ashfaq	ashfaq	PROPN
easat-4460	341	6	and	and	CCONJ
easat-4460	341	7	z.	z.	PROPN
easat-4460	341	8	rui	rui	PROPN
easat-4460	341	9	,	,	PUNCT
easat-4460	341	10	"	"	PUNCT
easat-4460	341	11	the	the	DET
easat-4460	341	12	effect	effect	NOUN
easat-4460	341	13	of	of	ADP
easat-4460	341	14	board	board	NOUN
easat-4460	341	15	and	and	CCONJ
easat-4460	341	16	audit	audit	NOUN
easat-4460	341	17	committee	committee	NOUN
easat-4460	341	18	effectiveness	effectiveness	NOUN
easat-4460	341	19	on	on	ADP
easat-4460	341	20	internal	internal	ADJ
easat-4460	341	21	control	control	NOUN
easat-4460	341	22	disclosure	disclosure	NOUN
easat-4460	341	23	under	under	ADP
easat-4460	341	24	different	different	ADJ
easat-4460	341	25	regulatory	regulatory	ADJ
easat-4460	341	26	environments	environment	NOUN
easat-4460	341	27	in	in	ADP
easat-4460	341	28	south	south	PROPN
easat-4460	341	29	asia	asia	PROPN
easat-4460	341	30	,	,	PUNCT
easat-4460	341	31	"	"	PUNCT
easat-4460	341	32	journal	journal	NOUN
easat-4460	341	33	of	of	ADP
easat-4460	341	34	financial	financial	ADJ
easat-4460	341	35	reporting	reporting	NOUN
easat-4460	341	36	and	and	CCONJ
easat-4460	341	37	accounting	accounting	NOUN
easat-4460	341	38	,	,	PUNCT
easat-4460	341	39	vol	vol	NOUN
easat-4460	341	40	.	.	PROPN
easat-4460	341	41	17	17	NUM
easat-4460	341	42	,	,	PUNCT
easat-4460	341	43	no	no	INTJ
easat-4460	341	44	.	.	NOUN
easat-4460	341	45	2	2	NUM
easat-4460	341	46	,	,	PUNCT
easat-4460	341	47	pp	pp	ADJ
easat-4460	341	48	.	.	PUNCT
easat-4460	342	1	170200	170200	NUM
easat-4460	342	2	,	,	PUNCT
easat-4460	342	3	2019	2019	NUM
easat-4460	342	4	.	.	PUNCT
easat-4460	343	1	https://doi.org/10.1108/jfra-09-2017-0086	https://doi.org/10.1108/jfra-09-2017-0086	VERB
easat-4460	344	1	[	[	X
easat-4460	344	2	13	13	NUM
easat-4460	344	3	]	]	PUNCT
easat-4460	344	4	h.	h.	PROPN
easat-4460	344	5	k.	k.	PROPN
easat-4460	344	6	madi	madi	PROPN
easat-4460	344	7	,	,	PUNCT
easat-4460	344	8	z.	z.	PROPN
easat-4460	344	9	ishak	ishak	PROPN
easat-4460	344	10	,	,	PUNCT
easat-4460	344	11	and	and	CCONJ
easat-4460	344	12	n.	n.	PROPN
easat-4460	344	13	a.	a.	NOUN
easat-4460	344	14	a.	a.	NOUN
easat-4460	344	15	manaf	manaf	PROPN
easat-4460	344	16	,	,	PUNCT
easat-4460	344	17	"	"	PUNCT
easat-4460	344	18	the	the	DET
easat-4460	344	19	impact	impact	NOUN
easat-4460	344	20	of	of	ADP
easat-4460	344	21	audit	audit	NOUN
easat-4460	344	22	committee	committee	NOUN
easat-4460	344	23	characteristics	characteristic	NOUN
easat-4460	344	24	on	on	ADP
easat-4460	344	25	corporate	corporate	ADJ
easat-4460	344	26	voluntary	voluntary	ADJ
easat-4460	344	27	disclosure	disclosure	NOUN
easat-4460	344	28	,	,	PUNCT
easat-4460	344	29	"	"	PUNCT
easat-4460	344	30	procedia	procedia	NOUN
easat-4460	344	31	-	-	PUNCT
easat-4460	344	32	social	social	ADJ
easat-4460	344	33	and	and	CCONJ
easat-4460	344	34	behavioral	behavioral	ADJ
easat-4460	344	35	sciences	science	NOUN
easat-4460	344	36	,	,	PUNCT
easat-4460	344	37	vol	vol	NOUN
easat-4460	344	38	.	.	NOUN
easat-4460	344	39	164	164	NUM
easat-4460	344	40	,	,	PUNCT
easat-4460	344	41	pp	pp	ADJ
easat-4460	344	42	.	.	PUNCT
easat-4460	345	1	486	486	NUM
easat-4460	345	2	-	-	SYM
easat-4460	345	3	492	492	NUM
easat-4460	345	4	,	,	PUNCT
easat-4460	345	5	2014	2014	NUM
easat-4460	345	6	.	.	PUNCT
easat-4460	346	1	https://doi.org/10.1016/j.sbspro.2014.11.106	https://doi.org/10.1016/j.sbspro.2014.11.106	NOUN
easat-4460	347	1	[	[	X
easat-4460	347	2	14	14	NUM
easat-4460	347	3	]	]	PUNCT
easat-4460	347	4	a.	a.	NOUN
easat-4460	347	5	buallay	buallay	NOUN
easat-4460	347	6	and	and	CCONJ
easat-4460	347	7	j.	j.	PROPN
easat-4460	347	8	al	al	PROPN
easat-4460	347	9	-	-	PUNCT
easat-4460	347	10	ajmi	ajmi	PROPN
easat-4460	347	11	,	,	PUNCT
easat-4460	347	12	"	"	PUNCT
easat-4460	347	13	the	the	DET
easat-4460	347	14	role	role	NOUN
easat-4460	347	15	of	of	ADP
easat-4460	347	16	audit	audit	NOUN
easat-4460	347	17	committee	committee	NOUN
easat-4460	347	18	attributes	attribute	VERB
easat-4460	347	19	in	in	ADP
easat-4460	347	20	corporate	corporate	ADJ
easat-4460	347	21	sustainability	sustainability	NOUN
easat-4460	347	22	reporting	reporting	NOUN
easat-4460	347	23	:	:	PUNCT
easat-4460	347	24	evidence	evidence	NOUN
easat-4460	347	25	from	from	ADP
easat-4460	347	26	banks	bank	NOUN
easat-4460	347	27	in	in	ADP
easat-4460	347	28	the	the	DET
easat-4460	347	29	gulf	gulf	PROPN
easat-4460	347	30	cooperation	cooperation	PROPN
easat-4460	347	31	council	council	PROPN
easat-4460	347	32	,	,	PUNCT
easat-4460	347	33	"	"	PUNCT
easat-4460	347	34	journal	journal	NOUN
easat-4460	347	35	of	of	ADP
easat-4460	347	36	applied	apply	VERB
easat-4460	347	37	accounting	accounting	NOUN
easat-4460	347	38	research	research	NOUN
easat-4460	347	39	,	,	PUNCT
easat-4460	347	40	vol	vol	NOUN
easat-4460	347	41	.	.	PROPN
easat-4460	347	42	21	21	NUM
easat-4460	347	43	,	,	PUNCT
easat-4460	347	44	no	no	INTJ
easat-4460	347	45	.	.	NOUN
easat-4460	347	46	2	2	NUM
easat-4460	347	47	,	,	PUNCT
easat-4460	347	48	pp	pp	ADJ
easat-4460	347	49	.	.	PUNCT
easat-4460	348	1	249	249	NUM
easat-4460	348	2	-	-	SYM
easat-4460	348	3	264	264	NUM
easat-4460	348	4	,	,	PUNCT
easat-4460	348	5	2020	2020	NUM
easat-4460	348	6	.	.	PUNCT
easat-4460	349	1	https://doi.org/10.1108/jaar-06-2018-0085	https://doi.org/10.1108/jaar-06-2018-0085	NOUN
easat-4460	349	2	[	[	X
easat-4460	349	3	15	15	NUM
easat-4460	349	4	]	]	PUNCT
easat-4460	349	5	a.	a.	NOUN
easat-4460	349	6	m.	m.	PROPN
easat-4460	349	7	al	al	PROPN
easat-4460	349	8	-	-	PUNCT
easat-4460	349	9	masawa	masawa	PROPN
easat-4460	349	10	,	,	PUNCT
easat-4460	349	11	r.	r.	PROPN
easat-4460	349	12	mohd	mohd	PROPN
easat-4460	349	13	-	-	PUNCT
easat-4460	349	14	rashid	rashid	PROPN
easat-4460	349	15	,	,	PUNCT
easat-4460	349	16	h.	h.	PROPN
easat-4460	349	17	a.	a.	PROPN
easat-4460	349	18	al	al	PROPN
easat-4460	349	19	-	-	PUNCT
easat-4460	349	20	jaifi	jaifi	PROPN
easat-4460	349	21	,	,	PUNCT
easat-4460	349	22	and	and	CCONJ
easat-4460	349	23	s.	s.	PROPN
easat-4460	349	24	d.	d.	PROPN
easat-4460	349	25	al	al	PROPN
easat-4460	349	26	-	-	PUNCT
easat-4460	349	27	duais	duais	PROPN
easat-4460	349	28	,	,	PUNCT
easat-4460	349	29	"	"	PUNCT
easat-4460	349	30	audit	audit	NOUN
easat-4460	349	31	committee	committee	NOUN
easat-4460	349	32	characteristics	characteristic	NOUN
easat-4460	349	33	and	and	CCONJ
easat-4460	349	34	the	the	DET
easat-4460	349	35	moderating	moderate	VERB
easat-4460	349	36	effect	effect	NOUN
easat-4460	349	37	of	of	ADP
easat-4460	349	38	malaysian	malaysian	ADJ
easat-4460	349	39	code	code	NOUN
easat-4460	349	40	of	of	ADP
easat-4460	349	41	corporate	corporate	ADJ
easat-4460	349	42	governance	governance	NOUN
easat-4460	349	43	on	on	ADP
easat-4460	349	44	ipo	ipo	PROPN
easat-4460	349	45	liquidity	liquidity	NOUN
easat-4460	349	46	,	,	PUNCT
easat-4460	349	47	"	"	PUNCT
easat-4460	349	48	management	management	NOUN
easat-4460	349	49	research	research	NOUN
easat-4460	349	50	review	review	PROPN
easat-4460	349	51	,	,	PUNCT
easat-4460	349	52	vol	vol	NOUN
easat-4460	349	53	.	.	PROPN
easat-4460	350	1	45	45	NUM
easat-4460	350	2	,	,	PUNCT
easat-4460	350	3	no	no	INTJ
easat-4460	350	4	.	.	NOUN
easat-4460	350	5	11	11	NUM
easat-4460	350	6	,	,	PUNCT
easat-4460	350	7	pp	pp	ADJ
easat-4460	350	8	.	.	PUNCT
easat-4460	351	1	1412	1412	NUM
easat-4460	351	2	-	-	SYM
easat-4460	351	3	1430	1430	NUM
easat-4460	351	4	,	,	PUNCT
easat-4460	351	5	2022	2022	NUM
easat-4460	351	6	.	.	PUNCT
easat-4460	352	1	https://doi.org/10.1108/mrr-06-2021-0428	https://doi.org/10.1108/mrr-06-2021-0428	VERB
easat-4460	353	1	[	[	X
easat-4460	353	2	16	16	NUM
easat-4460	353	3	]	]	PUNCT
easat-4460	353	4	z.	z.	PROPN
easat-4460	353	5	j.	j.	PROPN
easat-4460	353	6	lin	lin	PROPN
easat-4460	353	7	,	,	PUNCT
easat-4460	353	8	j.	j.	PROPN
easat-4460	353	9	z.	z.	PROPN
easat-4460	353	10	xiao	xiao	PROPN
easat-4460	353	11	,	,	PUNCT
easat-4460	353	12	and	and	CCONJ
easat-4460	353	13	q.	q.	PROPN
easat-4460	353	14	tang	tang	PROPN
easat-4460	353	15	,	,	PUNCT
easat-4460	353	16	"	"	PUNCT
easat-4460	353	17	the	the	DET
easat-4460	353	18	roles	role	NOUN
easat-4460	353	19	,	,	PUNCT
easat-4460	353	20	responsibilities	responsibility	NOUN
easat-4460	353	21	and	and	CCONJ
easat-4460	353	22	characteristics	characteristic	NOUN
easat-4460	353	23	of	of	ADP
easat-4460	353	24	audit	audit	NOUN
easat-4460	353	25	committee	committee	NOUN
easat-4460	353	26	in	in	ADP
easat-4460	353	27	china	china	PROPN
easat-4460	353	28	,	,	PUNCT
easat-4460	353	29	"	"	PUNCT
easat-4460	353	30	accounting	accounting	NOUN
easat-4460	353	31	,	,	PUNCT
easat-4460	353	32	auditing	auditing	NOUN
easat-4460	353	33	&	&	CCONJ
easat-4460	353	34	accountability	accountability	NOUN
easat-4460	353	35	journal	journal	NOUN
easat-4460	353	36	,	,	PUNCT
easat-4460	353	37	vol	vol	NOUN
easat-4460	353	38	.	.	PROPN
easat-4460	353	39	21	21	NUM
easat-4460	353	40	,	,	PUNCT
easat-4460	353	41	no	no	INTJ
easat-4460	353	42	.	.	NOUN
easat-4460	353	43	5	5	NUM
easat-4460	353	44	,	,	PUNCT
easat-4460	353	45	pp	pp	ADJ
easat-4460	353	46	.	.	PUNCT
easat-4460	354	1	721	721	NUM
easat-4460	354	2	-	-	SYM
easat-4460	354	3	751	751	NUM
easat-4460	354	4	,	,	PUNCT
easat-4460	354	5	2008	2008	NUM
easat-4460	354	6	.	.	PUNCT
easat-4460	355	1	https://doi.org/10.1108/09513570810872987	https://doi.org/10.1108/09513570810872987	PUNCT
easat-4460	356	1	[	[	X
easat-4460	356	2	17	17	NUM
easat-4460	356	3	]	]	X
easat-4460	357	1	y.	y.	PROPN
easat-4460	357	2	feng	feng	PROPN
easat-4460	357	3	,	,	PUNCT
easat-4460	357	4	s.	s.	PROPN
easat-4460	357	5	gao	gao	PROPN
easat-4460	357	6	,	,	PUNCT
easat-4460	357	7	w.	w.	PROPN
easat-4460	357	8	li	li	PROPN
easat-4460	357	9	,	,	PUNCT
easat-4460	357	10	and	and	CCONJ
easat-4460	357	11	h.	h.	PROPN
easat-4460	357	12	lv	lv	PROPN
easat-4460	357	13	,	,	PUNCT
easat-4460	357	14	"	"	PUNCT
easat-4460	357	15	determinants	determinant	NOUN
easat-4460	357	16	of	of	ADP
easat-4460	357	17	audit	audit	NOUN
easat-4460	357	18	committee	committee	NOUN
easat-4460	357	19	meeting	meeting	NOUN
easat-4460	357	20	frequency	frequency	NOUN
easat-4460	357	21	:	:	PUNCT
easat-4460	357	22	evidence	evidence	NOUN
easat-4460	357	23	from	from	ADP
easat-4460	357	24	chinese	chinese	ADJ
easat-4460	357	25	listed	list	VERB
easat-4460	357	26	companies	company	NOUN
easat-4460	357	27	,	,	PUNCT
easat-4460	357	28	"	"	PUNCT
easat-4460	357	29	managerial	managerial	ADJ
easat-4460	357	30	auditing	auditing	NOUN
easat-4460	357	31	journal	journal	NOUN
easat-4460	357	32	,	,	PUNCT
easat-4460	357	33	vol	vol	NOUN
easat-4460	357	34	.	.	PROPN
easat-4460	357	35	27	27	NUM
easat-4460	357	36	,	,	PUNCT
easat-4460	357	37	no	no	INTJ
easat-4460	357	38	.	.	NOUN
easat-4460	357	39	4	4	NUM
easat-4460	357	40	,	,	PUNCT
easat-4460	357	41	pp	pp	ADJ
easat-4460	357	42	.	.	PUNCT
easat-4460	357	43	425	425	NUM
easat-4460	357	44	-	-	SYM
easat-4460	357	45	444	444	NUM
easat-4460	357	46	,	,	PUNCT
easat-4460	357	47	2012	2012	NUM
easat-4460	357	48	.	.	PUNCT
easat-4460	358	1	https://doi.org/10.1108/02686901211218003	https://doi.org/10.1108/02686901211218003	NOUN
easat-4460	359	1	[	[	X
easat-4460	359	2	18	18	NUM
easat-4460	359	3	]	]	X
easat-4460	359	4	bursa	bursa	PROPN
easat-4460	359	5	malaysia	malaysia	PROPN
easat-4460	359	6	berhad	berhad	PROPN
easat-4460	359	7	,	,	PUNCT
easat-4460	359	8	"	"	PUNCT
easat-4460	359	9	corporate	corporate	ADJ
easat-4460	359	10	governance	governance	NOUN
easat-4460	359	11	guide	guide	NOUN
easat-4460	359	12	:	:	PUNCT
easat-4460	359	13	moving	move	VERB
easat-4460	359	14	from	from	ADP
easat-4460	359	15	aspiration	aspiration	NOUN
easat-4460	359	16	to	to	ADP
easat-4460	359	17	actualisation	actualisation	NOUN
easat-4460	359	18	pull	pull	NOUN
easat-4460	359	19	-	-	PUNCT
easat-4460	359	20	out	out	ADP
easat-4460	359	21	ii	ii	NOUN
easat-4460	359	22	:	:	PUNCT
easat-4460	359	23	guidance	guidance	NOUN
easat-4460	359	24	on	on	ADP
easat-4460	359	25	effective	effective	ADJ
easat-4460	359	26	audit	audit	NOUN
easat-4460	359	27	and	and	CCONJ
easat-4460	359	28	risk	risk	NOUN
easat-4460	359	29	management	management	NOUN
easat-4460	359	30	,	,	PUNCT
easat-4460	359	31	"	"	PUNCT
easat-4460	359	32	2021	2021	NUM
easat-4460	359	33	.	.	PUNCT
easat-4460	360	1	[	[	X
easat-4460	360	2	19	19	NUM
easat-4460	360	3	]	]	PUNCT
easat-4460	360	4	a.	a.	NOUN
easat-4460	360	5	a.	a.	PROPN
easat-4460	360	6	oussii	oussii	PROPN
easat-4460	360	7	,	,	PUNCT
easat-4460	360	8	m.	m.	PROPN
easat-4460	360	9	f.	f.	PROPN
easat-4460	360	10	klibi	klibi	PROPN
easat-4460	360	11	,	,	PUNCT
easat-4460	360	12	and	and	CCONJ
easat-4460	360	13	i.	i.	PROPN
easat-4460	360	14	ouertani	ouertani	PROPN
easat-4460	360	15	,	,	PUNCT
easat-4460	360	16	"	"	PUNCT
easat-4460	360	17	audit	audit	NOUN
easat-4460	360	18	committee	committee	NOUN
easat-4460	360	19	role	role	NOUN
easat-4460	360	20	:	:	PUNCT
easat-4460	360	21	formal	formal	ADJ
easat-4460	360	22	rituals	ritual	NOUN
easat-4460	360	23	or	or	CCONJ
easat-4460	360	24	effective	effective	ADJ
easat-4460	360	25	oversight	oversight	NOUN
easat-4460	360	26	process	process	NOUN
easat-4460	360	27	?	?	PUNCT
easat-4460	360	28	,	,	PUNCT
easat-4460	360	29	"	"	PUNCT
easat-4460	360	30	managerial	managerial	ADJ
easat-4460	360	31	auditing	auditing	NOUN
easat-4460	360	32	journal	journal	NOUN
easat-4460	360	33	,	,	PUNCT
easat-4460	360	34	vol	vol	NOUN
easat-4460	360	35	.	.	PROPN
easat-4460	361	1	34	34	NUM
easat-4460	361	2	,	,	PUNCT
easat-4460	361	3	no	no	INTJ
easat-4460	361	4	.	.	NOUN
easat-4460	361	5	6	6	NUM
easat-4460	361	6	,	,	PUNCT
easat-4460	361	7	pp	pp	ADJ
easat-4460	361	8	.	.	PUNCT
easat-4460	362	1	673	673	NUM
easat-4460	362	2	-	-	SYM
easat-4460	362	3	695	695	NUM
easat-4460	362	4	,	,	PUNCT
easat-4460	362	5	2019	2019	NUM
easat-4460	362	6	.	.	PUNCT
easat-4460	363	1	https://doi.org/10.1108/maj-11-2017-1708	https://doi.org/10.1108/maj-11-2017-1708	PUNCT
easat-4460	364	1	[	[	X
easat-4460	364	2	20	20	NUM
easat-4460	364	3	]	]	PUNCT
easat-4460	364	4	m.	m.	NOUN
easat-4460	364	5	rifai	rifai	NOUN
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easat-4460	364	7	s.	s.	PROPN
easat-4460	364	8	v.	v.	ADP
easat-4460	364	9	siregar	siregar	NOUN
easat-4460	364	10	,	,	PUNCT
easat-4460	364	11	"	"	PUNCT
easat-4460	364	12	the	the	DET
easat-4460	364	13	effect	effect	NOUN
easat-4460	364	14	of	of	ADP
easat-4460	364	15	audit	audit	NOUN
easat-4460	364	16	committee	committee	NOUN
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easat-4460	364	20	-	-	PUNCT
easat-4460	364	21	looking	look	VERB
easat-4460	364	22	disclosure	disclosure	NOUN
easat-4460	364	23	,	,	PUNCT
easat-4460	364	24	"	"	PUNCT
easat-4460	364	25	journal	journal	NOUN
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easat-4460	364	27	financial	financial	ADJ
easat-4460	364	28	reporting	reporting	NOUN
easat-4460	364	29	and	and	CCONJ
easat-4460	364	30	accounting	accounting	NOUN
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easat-4460	364	33	.	.	PROPN
easat-4460	364	34	19	19	NUM
easat-4460	364	35	,	,	PUNCT
easat-4460	364	36	no	no	INTJ
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easat-4460	364	38	5	5	NUM
easat-4460	364	39	,	,	PUNCT
easat-4460	364	40	pp	pp	ADJ
easat-4460	364	41	.	.	PUNCT
easat-4460	364	42	689	689	NUM
easat-4460	364	43	-	-	SYM
easat-4460	364	44	706	706	NUM
easat-4460	364	45	,	,	PUNCT
easat-4460	364	46	2021	2021	NUM
easat-4460	364	47	.	.	PUNCT
easat-4460	365	1	https://doi.org/10.1108/jfra-05-2019-0063	https://doi.org/10.1108/jfra-05-2019-0063	PROPN
easat-4460	366	1	[	[	X
easat-4460	366	2	21	21	NUM
easat-4460	366	3	]	]	X
easat-4460	366	4	d.	d.	PROPN
easat-4460	366	5	h.	h.	PROPN
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easat-4460	366	7	and	and	CCONJ
easat-4460	366	8	s.	s.	PROPN
easat-4460	366	9	e.	e.	PROPN
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easat-4460	366	11	,	,	PUNCT
easat-4460	366	12	"	"	PUNCT
easat-4460	366	13	the	the	DET
easat-4460	366	14	role	role	NOUN
easat-4460	366	15	of	of	ADP
easat-4460	366	16	firm	firm	ADJ
easat-4460	366	17	status	status	NOUN
easat-4460	366	18	in	in	ADP
easat-4460	366	19	appointments	appointment	NOUN
easat-4460	366	20	of	of	ADP
easat-4460	366	21	accounting	account	VERB
easat-4460	366	22	financial	financial	ADJ
easat-4460	366	23	experts	expert	NOUN
easat-4460	366	24	to	to	PART
easat-4460	366	25	audit	audit	VERB
easat-4460	366	26	committees	committee	NOUN
easat-4460	366	27	,	,	PUNCT
easat-4460	366	28	"	"	PUNCT
easat-4460	366	29	the	the	DET
easat-4460	366	30	accounting	accounting	NOUN
easat-4460	366	31	review	review	NOUN
easat-4460	366	32	,	,	PUNCT
easat-4460	366	33	vol	vol	NOUN
easat-4460	366	34	.	.	PROPN
easat-4460	366	35	88	88	NUM
easat-4460	366	36	,	,	PUNCT
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easat-4460	366	38	.	.	NOUN
easat-4460	366	39	1	1	NUM
easat-4460	366	40	,	,	PUNCT
easat-4460	366	41	pp	pp	ADJ
easat-4460	366	42	.	.	PUNCT
easat-4460	367	1	107	107	NUM
easat-4460	367	2	-	-	SYM
easat-4460	367	3	136	136	NUM
easat-4460	367	4	,	,	PUNCT
easat-4460	367	5	2013	2013	NUM
easat-4460	367	6	.	.	PUNCT
easat-4460	368	1	https://doi.org/10.2308/accr-50261	https://doi.org/10.2308/accr-50261	PROPN
easat-4460	368	2	[	[	X
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easat-4460	368	4	]	]	X
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easat-4460	368	9	j.	j.	PROPN
easat-4460	368	10	hao	hao	PROPN
easat-4460	368	11	,	,	PUNCT
easat-4460	368	12	and	and	CCONJ
easat-4460	368	13	y.	y.	PROPN
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easat-4460	368	18	committee	committee	NOUN
easat-4460	368	19	financial	financial	ADJ
easat-4460	368	20	expertise	expertise	NOUN
easat-4460	368	21	and	and	CCONJ
easat-4460	368	22	information	information	NOUN
easat-4460	368	23	asymmetry	asymmetry	NOUN
easat-4460	368	24	,	,	PUNCT
easat-4460	368	25	"	"	PUNCT
easat-4460	368	26	journal	journal	NOUN
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easat-4460	368	28	financial	financial	ADJ
easat-4460	368	29	reporting	reporting	NOUN
easat-4460	368	30	and	and	CCONJ
easat-4460	368	31	accounting	accounting	NOUN
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easat-4460	368	34	.	.	PROPN
easat-4460	368	35	22	22	NUM
easat-4460	368	36	,	,	PUNCT
easat-4460	368	37	no	no	INTJ
easat-4460	368	38	.	.	NOUN
easat-4460	368	39	5	5	NUM
easat-4460	368	40	,	,	PUNCT
easat-4460	368	41	pp	pp	ADJ
easat-4460	368	42	.	.	PUNCT
easat-4460	368	43	1119	1119	NUM
easat-4460	368	44	-	-	SYM
easat-4460	368	45	1151	1151	NUM
easat-4460	368	46	,	,	PUNCT
easat-4460	368	47	2024	2024	NUM
easat-4460	368	48	.	.	PUNCT
easat-4460	369	1	https://doi.org/10.1108/jfra-12-2021-0440	https://doi.org/10.1108/jfra-12-2021-0440	PROPN
easat-4460	370	1	[	[	X
easat-4460	370	2	23	23	NUM
easat-4460	370	3	]	]	PUNCT
easat-4460	370	4	m.	m.	NOUN
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easat-4460	370	7	h.	h.	PROPN
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easat-4460	370	12	ownership	ownership	NOUN
easat-4460	370	13	,	,	PUNCT
easat-4460	370	14	audit	audit	NOUN
easat-4460	370	15	committees	committee	NOUN
easat-4460	370	16	'	'	PART
easat-4460	370	17	effectiveness	effectiveness	NOUN
easat-4460	370	18	and	and	CCONJ
easat-4460	370	19	corporate	corporate	ADJ
easat-4460	370	20	voluntary	voluntary	ADJ
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easat-4460	370	22	,	,	PUNCT
easat-4460	370	23	"	"	PUNCT
easat-4460	370	24	asian	asian	ADJ
easat-4460	370	25	review	review	NOUN
easat-4460	370	26	of	of	ADP
easat-4460	370	27	accounting	accounting	NOUN
easat-4460	370	28	,	,	PUNCT
easat-4460	370	29	vol	vol	NOUN
easat-4460	370	30	.	.	PROPN
easat-4460	370	31	18	18	NUM
easat-4460	370	32	,	,	PUNCT
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easat-4460	370	34	.	.	NOUN
easat-4460	370	35	1	1	NUM
easat-4460	370	36	,	,	PUNCT
easat-4460	370	37	pp	pp	ADJ
easat-4460	370	38	.	.	PUNCT
easat-4460	371	1	68	68	NUM
easat-4460	371	2	-	-	SYM
easat-4460	371	3	82	82	NUM
easat-4460	371	4	,	,	PUNCT
easat-4460	371	5	2010	2010	NUM
easat-4460	371	6	.	.	PUNCT
easat-4460	372	1	https://doi.org/10.1108/13217341011089649	https://doi.org/10.1108/13217341011089649	X
easat-4460	373	1	[	[	X
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easat-4460	373	4	e.	e.	PROPN
easat-4460	373	5	setiany	setiany	PROPN
easat-4460	373	6	,	,	PUNCT
easat-4460	373	7	s.	s.	PROPN
easat-4460	373	8	hartoko	hartoko	PROPN
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easat-4460	373	12	,	,	PUNCT
easat-4460	373	13	and	and	CCONJ
easat-4460	373	14	s.	s.	PROPN
easat-4460	373	15	honggowati	honggowati	PROPN
easat-4460	373	16	,	,	PUNCT
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easat-4460	373	18	audit	audit	NOUN
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easat-4460	373	22	voluntary	voluntary	ADJ
easat-4460	373	23	financial	financial	ADJ
easat-4460	373	24	disclosure	disclosure	NOUN
easat-4460	373	25	,	,	PUNCT
easat-4460	373	26	"	"	PUNCT
easat-4460	373	27	review	review	NOUN
easat-4460	373	28	of	of	ADP
easat-4460	373	29	integrative	integrative	ADJ
easat-4460	373	30	business	business	NOUN
easat-4460	373	31	and	and	CCONJ
easat-4460	373	32	economics	economic	NOUN
easat-4460	373	33	research	research	NOUN
easat-4460	373	34	,	,	PUNCT
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easat-4460	373	36	.	.	PROPN
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easat-4460	373	38	,	,	PUNCT
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easat-4460	373	41	3	3	NUM
easat-4460	373	42	,	,	PUNCT
easat-4460	373	43	pp	pp	ADJ
easat-4460	373	44	.	.	PUNCT
easat-4460	374	1	239	239	NUM
easat-4460	374	2	-	-	SYM
easat-4460	374	3	253	253	NUM
easat-4460	374	4	,	,	PUNCT
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easat-4460	374	6	.	.	PUNCT
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easat-4460	375	3	]	]	X
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easat-4460	375	6	,	,	PUNCT
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easat-4460	375	8	determinants	determinant	NOUN
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easat-4460	375	21	,	,	PUNCT
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easat-4460	375	23	managerial	managerial	ADJ
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easat-4460	375	30	,	,	PUNCT
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easat-4460	375	33	3	3	NUM
easat-4460	375	34	,	,	PUNCT
easat-4460	375	35	pp	pp	ADJ
easat-4460	375	36	.	.	PUNCT
easat-4460	376	1	208	208	NUM
easat-4460	376	2	-	-	SYM
easat-4460	376	3	229	229	NUM
easat-4460	376	4	,	,	PUNCT
easat-4460	376	5	2011	2011	NUM
easat-4460	376	6	.	.	PUNCT
easat-4460	377	1	https://doi.org/10.1108/02686901111113172	https://doi.org/10.1108/02686901111113172	NOUN
easat-4460	378	1	[	[	X
easat-4460	378	2	26	26	NUM
easat-4460	378	3	]	]	X
easat-4460	378	4	r.	r.	PROPN
easat-4460	378	5	othman	othman	PROPN
easat-4460	378	6	,	,	PUNCT
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easat-4460	378	11	s.	s.	PROPN
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easat-4460	378	16	and	and	CCONJ
easat-4460	378	17	n.	n.	PROPN
easat-4460	378	18	a.	a.	PROPN
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easat-4460	378	24	audit	audit	NOUN
easat-4460	378	25	committee	committee	NOUN
easat-4460	378	26	characteristics	characteristic	NOUN
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easat-4460	378	28	voluntary	voluntary	ADJ
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easat-4460	378	31	,	,	PUNCT
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easat-4460	378	35	social	social	ADJ
easat-4460	378	36	and	and	CCONJ
easat-4460	378	37	behavioral	behavioral	ADJ
easat-4460	378	38	sciences	science	NOUN
easat-4460	378	39	,	,	PUNCT
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easat-4460	378	41	.	.	PROPN
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easat-4460	378	43	,	,	PUNCT
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easat-4460	378	45	.	.	PUNCT
easat-4460	379	1	330	330	NUM
easat-4460	379	2	-	-	SYM
easat-4460	379	3	342	342	NUM
easat-4460	379	4	,	,	PUNCT
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easat-4460	379	6	.	.	PUNCT
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easat-4460	380	28	on	on	ADP
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easat-4460	380	30	and	and	CCONJ
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easat-4460	380	32	(	(	PUNCT
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easat-4460	380	34	)	)	PUNCT
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easat-4460	380	37	,	,	PUNCT
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easat-4460	380	40	and	and	CCONJ
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easat-4460	380	42	forum	forum	PROPN
easat-4460	380	43	,	,	PUNCT
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easat-4460	380	45	,	,	PUNCT
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easat-4460	380	47	152	152	NUM
easat-4460	380	48	.	.	PUNCT
easat-4460	381	1	[	[	X
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easat-4460	381	10	and	and	CCONJ
easat-4460	381	11	d.	d.	PROPN
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easat-4460	381	19	value	value	NOUN
easat-4460	381	20	in	in	ADP
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easat-4460	381	22	chinese	chinese	ADJ
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easat-4460	383	1	1	1	NUM
easat-4460	383	2	-	-	SYM
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easat-4460	383	4	,	,	PUNCT
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easat-4460	384	1	https://doi.org/10.2139/ssrn.4343858	https://doi.org/10.2139/ssrn.4343858	NOUN
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easat-4460	385	20	and	and	CCONJ
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easat-4460	386	1	1	1	NUM
easat-4460	386	2	-	-	SYM
easat-4460	386	3	12	12	NUM
easat-4460	386	4	,	,	PUNCT
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