id	sid	tid	token	lemma	pos
easat-4496	1	1	edelweiss	edelweiss	PROPN
easat-4496	1	2	applied	apply	VERB
easat-4496	1	3	science	science	NOUN
easat-4496	1	4	and	and	CCONJ
easat-4496	1	5	technology	technology	NOUN
easat-4496	1	6	issn	issn	PROPN
easat-4496	1	7	:	:	PUNCT
easat-4496	1	8	2576	2576	NUM
easat-4496	1	9	-	-	SYM
easat-4496	1	10	8484	8484	NUM
easat-4496	1	11	vol	vol	NOUN
easat-4496	1	12	.	.	PROPN
easat-4496	2	1	9	9	NUM
easat-4496	2	2	,	,	PUNCT
easat-4496	2	3	no	no	INTJ
easat-4496	2	4	.	.	NOUN
easat-4496	2	5	2	2	NUM
easat-4496	2	6	,	,	PUNCT
easat-4496	2	7	413	413	NUM
easat-4496	2	8	-	-	SYM
easat-4496	2	9	424	424	NUM
easat-4496	2	10	2025	2025	NUM
easat-4496	2	11	publisher	publisher	NOUN
easat-4496	2	12	:	:	PUNCT
easat-4496	2	13	learning	learn	VERB
easat-4496	2	14	gate	gate	NOUN
easat-4496	2	15	doi	doi	PROPN
easat-4496	2	16	:	:	PUNCT
easat-4496	2	17	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	2	18	©	©	PROPN
easat-4496	2	19	2025	2025	NUM
easat-4496	2	20	by	by	ADP
easat-4496	2	21	the	the	DET
easat-4496	2	22	authors	author	NOUN
easat-4496	2	23	;	;	PUNCT
easat-4496	3	1	licensee	licensee	PROPN
easat-4496	3	2	learning	learning	NOUN
easat-4496	3	3	gate	gate	NOUN
easat-4496	3	4	©	©	PROPN
easat-4496	3	5	2025	2025	NUM
easat-4496	3	6	by	by	ADP
easat-4496	3	7	the	the	DET
easat-4496	3	8	authors	author	NOUN
easat-4496	3	9	;	;	PUNCT
easat-4496	3	10	licensee	licensee	PROPN
easat-4496	3	11	learning	learning	NOUN
easat-4496	3	12	gate	gate	NOUN
easat-4496	3	13	history	history	NOUN
easat-4496	3	14	:	:	PUNCT
easat-4496	3	15	received	receive	VERB
easat-4496	3	16	:	:	PUNCT
easat-4496	3	17	27	27	NUM
easat-4496	3	18	november	november	NOUN
easat-4496	3	19	2024	2024	NUM
easat-4496	3	20	;	;	PUNCT
easat-4496	3	21	revised	revise	VERB
easat-4496	3	22	:	:	PUNCT
easat-4496	3	23	20	20	NUM
easat-4496	3	24	january	january	NOUN
easat-4496	3	25	2025	2025	NUM
easat-4496	3	26	;	;	PUNCT
easat-4496	3	27	accepted	accept	VERB
easat-4496	3	28	:	:	PUNCT
easat-4496	3	29	21	21	NUM
easat-4496	3	30	january	january	NOUN
easat-4496	3	31	2025	2025	NUM
easat-4496	3	32	;	;	PUNCT
easat-4496	3	33	published	publish	VERB
easat-4496	3	34	:	:	PUNCT
easat-4496	3	35	29	29	NUM
easat-4496	3	36	january	january	NOUN
easat-4496	3	37	2025	2025	NUM
easat-4496	3	38	*	*	PUNCT
easat-4496	3	39	correspondence	correspondence	NOUN
easat-4496	3	40	:	:	PUNCT
easat-4496	3	41	anhtuancpa@gmail.com	anhtuancpa@gmail.com	X
easat-4496	4	1	the	the	DET
easat-4496	4	2	impact	impact	NOUN
easat-4496	4	3	of	of	ADP
easat-4496	4	4	accountability	accountability	NOUN
easat-4496	4	5	pressure	pressure	NOUN
easat-4496	4	6	and	and	CCONJ
easat-4496	4	7	time	time	NOUN
easat-4496	4	8	budget	budget	NOUN
easat-4496	4	9	on	on	ADP
easat-4496	4	10	the	the	DET
easat-4496	4	11	quality	quality	NOUN
easat-4496	4	12	of	of	ADP
easat-4496	4	13	audit	audit	NOUN
easat-4496	4	14	services	service	NOUN
easat-4496	4	15	of	of	ADP
easat-4496	4	16	independent	independent	ADJ
easat-4496	4	17	auditors	auditor	NOUN
easat-4496	4	18	nguyen	nguyen	ADV
easat-4496	4	19	thi	thi	VERB
easat-4496	4	20	thu	thu	PROPN
easat-4496	4	21	hien1	hien1	PROPN
easat-4496	4	22	,	,	PUNCT
easat-4496	4	23	dang	dang	INTJ
easat-4496	4	24	anh	anh	NOUN
easat-4496	4	25	tuan2	tuan2	PROPN
easat-4496	4	26	*	*	PUNCT
easat-4496	4	27	1,2industrial	1,2industrial	PROPN
easat-4496	4	28	university	university	PROPN
easat-4496	4	29	of	of	ADP
easat-4496	4	30	ho	ho	PROPN
easat-4496	4	31	chi	chi	PROPN
easat-4496	4	32	minh	minh	PROPN
easat-4496	4	33	city	city	PROPN
easat-4496	4	34	,	,	PUNCT
easat-4496	4	35	ho	ho	PROPN
easat-4496	4	36	chi	chi	PROPN
easat-4496	4	37	minh	minh	PROPN
easat-4496	4	38	city	city	PROPN
easat-4496	4	39	,	,	PUNCT
easat-4496	4	40	vietnam	vietnam	PROPN
easat-4496	4	41	;	;	PUNCT
easat-4496	4	42	nguyenthuhien@iuh.edu.vn	nguyenthuhien@iuh.edu.vn	PROPN
easat-4496	4	43	(	(	PUNCT
easat-4496	4	44	n.t.t.h	n.t.t.h	PROPN
easat-4496	4	45	.	.	PUNCT
easat-4496	4	46	)	)	PUNCT
easat-4496	5	1	anhtuancpa@gmail.com	anhtuancpa@gmail.com	X
easat-4496	6	1	(	(	PUNCT
easat-4496	6	2	d.a.t	d.a.t	NOUN
easat-4496	6	3	.	.	PUNCT
easat-4496	6	4	)	)	PUNCT
easat-4496	6	5	.	.	PUNCT
easat-4496	7	1	abstract	abstract	ADJ
easat-4496	7	2	:	:	PUNCT
easat-4496	7	3	audit	audit	NOUN
easat-4496	7	4	quality	quality	NOUN
easat-4496	7	5	has	have	AUX
easat-4496	7	6	always	always	ADV
easat-4496	7	7	been	be	AUX
easat-4496	7	8	a	a	DET
easat-4496	7	9	top	top	ADJ
easat-4496	7	10	priority	priority	NOUN
easat-4496	7	11	in	in	ADP
easat-4496	7	12	conducting	conduct	VERB
easat-4496	7	13	audit	audit	NOUN
easat-4496	7	14	work	work	NOUN
easat-4496	7	15	,	,	PUNCT
easat-4496	7	16	as	as	SCONJ
easat-4496	7	17	it	it	PRON
easat-4496	7	18	is	be	AUX
easat-4496	7	19	essential	essential	ADJ
easat-4496	7	20	for	for	ADP
easat-4496	7	21	maintaining	maintain	VERB
easat-4496	7	22	stakeholder	stakeholder	NOUN
easat-4496	7	23	trust	trust	NOUN
easat-4496	7	24	and	and	CCONJ
easat-4496	7	25	addressing	address	VERB
easat-4496	7	26	its	its	PRON
easat-4496	7	27	complexities	complexity	NOUN
easat-4496	7	28	.	.	PUNCT
easat-4496	8	1	this	this	DET
easat-4496	8	2	study	study	NOUN
easat-4496	8	3	examines	examine	VERB
easat-4496	8	4	how	how	SCONJ
easat-4496	8	5	various	various	ADJ
easat-4496	8	6	auditor	auditor	NOUN
easat-4496	8	7	characteristics	characteristic	NOUN
easat-4496	8	8	impact	impact	NOUN
easat-4496	8	9	audit	audit	NOUN
easat-4496	8	10	service	service	NOUN
easat-4496	8	11	quality	quality	NOUN
easat-4496	8	12	.	.	PUNCT
easat-4496	9	1	primary	primary	ADJ
easat-4496	9	2	data	datum	NOUN
easat-4496	9	3	were	be	AUX
easat-4496	9	4	collected	collect	VERB
easat-4496	9	5	in	in	ADP
easat-4496	9	6	2024	2024	NUM
easat-4496	9	7	through	through	ADP
easat-4496	9	8	a	a	DET
easat-4496	9	9	survey	survey	NOUN
easat-4496	9	10	of	of	ADP
easat-4496	9	11	110	110	NUM
easat-4496	9	12	auditors	auditor	NOUN
easat-4496	9	13	working	work	VERB
easat-4496	9	14	at	at	ADP
easat-4496	9	15	independent	independent	ADJ
easat-4496	9	16	audit	audit	NOUN
easat-4496	9	17	firms	firm	NOUN
easat-4496	9	18	,	,	PUNCT
easat-4496	9	19	and	and	CCONJ
easat-4496	9	20	the	the	DET
easat-4496	9	21	data	datum	NOUN
easat-4496	9	22	were	be	AUX
easat-4496	9	23	analyzed	analyze	VERB
easat-4496	9	24	using	use	VERB
easat-4496	9	25	spss	spss	PROPN
easat-4496	9	26	28	28	NUM
easat-4496	9	27	statistical	statistical	ADJ
easat-4496	9	28	software	software	NOUN
easat-4496	9	29	.	.	PUNCT
easat-4496	10	1	the	the	DET
easat-4496	10	2	results	result	NOUN
easat-4496	10	3	indicate	indicate	VERB
easat-4496	10	4	that	that	SCONJ
easat-4496	10	5	auditor	auditor	NOUN
easat-4496	10	6	competence	competence	NOUN
easat-4496	10	7	,	,	PUNCT
easat-4496	10	8	independence	independence	NOUN
easat-4496	10	9	,	,	PUNCT
easat-4496	10	10	accountability	accountability	NOUN
easat-4496	10	11	,	,	PUNCT
easat-4496	10	12	and	and	CCONJ
easat-4496	10	13	time	time	NOUN
easat-4496	10	14	budget	budget	NOUN
easat-4496	10	15	pressure	pressure	NOUN
easat-4496	10	16	all	all	PRON
easat-4496	10	17	have	have	VERB
easat-4496	10	18	a	a	DET
easat-4496	10	19	significant	significant	ADJ
easat-4496	10	20	effect	effect	NOUN
easat-4496	10	21	on	on	ADP
easat-4496	10	22	audit	audit	NOUN
easat-4496	10	23	service	service	NOUN
easat-4496	10	24	quality	quality	NOUN
easat-4496	10	25	.	.	PUNCT
easat-4496	11	1	among	among	ADP
easat-4496	11	2	these	these	PRON
easat-4496	11	3	,	,	PUNCT
easat-4496	11	4	auditor	auditor	NOUN
easat-4496	11	5	competence	competence	NOUN
easat-4496	11	6	emerges	emerge	VERB
easat-4496	11	7	as	as	ADP
easat-4496	11	8	the	the	DET
easat-4496	11	9	most	most	ADV
easat-4496	11	10	influential	influential	ADJ
easat-4496	11	11	factor	factor	NOUN
easat-4496	11	12	,	,	PUNCT
easat-4496	11	13	followed	follow	VERB
easat-4496	11	14	closely	closely	ADV
easat-4496	11	15	by	by	ADP
easat-4496	11	16	independence	independence	NOUN
easat-4496	11	17	and	and	CCONJ
easat-4496	11	18	accountability	accountability	NOUN
easat-4496	11	19	.	.	PUNCT
easat-4496	12	1	this	this	DET
easat-4496	12	2	finding	finding	NOUN
easat-4496	12	3	emphasizes	emphasize	VERB
easat-4496	12	4	the	the	DET
easat-4496	12	5	importance	importance	NOUN
easat-4496	12	6	of	of	ADP
easat-4496	12	7	competence	competence	NOUN
easat-4496	12	8	and	and	CCONJ
easat-4496	12	9	independence	independence	NOUN
easat-4496	12	10	in	in	ADP
easat-4496	12	11	ensuring	ensure	VERB
easat-4496	12	12	high	high	ADJ
easat-4496	12	13	-	-	PUNCT
easat-4496	12	14	quality	quality	NOUN
easat-4496	12	15	audit	audit	NOUN
easat-4496	12	16	work	work	NOUN
easat-4496	12	17	within	within	ADP
easat-4496	12	18	a	a	DET
easat-4496	12	19	complex	complex	ADJ
easat-4496	12	20	professional	professional	ADJ
easat-4496	12	21	environment	environment	NOUN
easat-4496	12	22	.	.	PUNCT
easat-4496	13	1	additionally	additionally	ADV
easat-4496	13	2	,	,	PUNCT
easat-4496	13	3	accountability	accountability	NOUN
easat-4496	13	4	and	and	CCONJ
easat-4496	13	5	time	time	NOUN
easat-4496	13	6	budget	budget	NOUN
easat-4496	13	7	pressure	pressure	NOUN
easat-4496	13	8	serve	serve	VERB
easat-4496	13	9	as	as	ADP
easat-4496	13	10	catalysts	catalyst	NOUN
easat-4496	13	11	that	that	PRON
easat-4496	13	12	can	can	AUX
easat-4496	13	13	influence	influence	VERB
easat-4496	13	14	whether	whether	SCONJ
easat-4496	13	15	the	the	DET
easat-4496	13	16	quality	quality	NOUN
easat-4496	13	17	of	of	ADP
easat-4496	13	18	work	work	NOUN
easat-4496	13	19	is	be	AUX
easat-4496	13	20	high	high	ADJ
easat-4496	13	21	or	or	CCONJ
easat-4496	13	22	low	low	ADJ
easat-4496	13	23	.	.	PUNCT
easat-4496	14	1	from	from	ADP
easat-4496	14	2	a	a	DET
easat-4496	14	3	practical	practical	ADJ
easat-4496	14	4	perspective	perspective	NOUN
easat-4496	14	5	,	,	PUNCT
easat-4496	14	6	these	these	DET
easat-4496	14	7	results	result	NOUN
easat-4496	14	8	suggest	suggest	VERB
easat-4496	14	9	the	the	DET
easat-4496	14	10	need	need	NOUN
easat-4496	14	11	to	to	PART
easat-4496	14	12	enhance	enhance	VERB
easat-4496	14	13	the	the	DET
easat-4496	14	14	quality	quality	NOUN
easat-4496	14	15	of	of	ADP
easat-4496	14	16	audit	audit	NOUN
easat-4496	14	17	professionals	professional	NOUN
easat-4496	14	18	and	and	CCONJ
easat-4496	14	19	to	to	PART
easat-4496	14	20	implement	implement	VERB
easat-4496	14	21	mechanisms	mechanism	NOUN
easat-4496	14	22	that	that	PRON
easat-4496	14	23	ensure	ensure	VERB
easat-4496	14	24	auditors	auditor	NOUN
easat-4496	14	25	maintain	maintain	VERB
easat-4496	14	26	their	their	PRON
easat-4496	14	27	independence	independence	NOUN
easat-4496	14	28	.	.	PUNCT
easat-4496	15	1	keywords	keyword	NOUN
easat-4496	15	2	:	:	PUNCT
easat-4496	15	3	audit	audit	NOUN
easat-4496	15	4	time	time	NOUN
easat-4496	15	5	budget	budget	NOUN
easat-4496	15	6	pressure	pressure	NOUN
easat-4496	15	7	,	,	PUNCT
easat-4496	15	8	auditor	auditor	NOUN
easat-4496	15	9	accountability	accountability	NOUN
easat-4496	15	10	,	,	PUNCT
easat-4496	15	11	auditor	auditor	NOUN
easat-4496	15	12	independence	independence	NOUN
easat-4496	15	13	,	,	PUNCT
easat-4496	15	14	auditor	auditor	NOUN
easat-4496	15	15	,	,	PUNCT
easat-4496	15	16	auditor	auditor	NOUN
easat-4496	15	17	capacity	capacity	NOUN
easat-4496	15	18	,	,	PUNCT
easat-4496	15	19	quality	quality	NOUN
easat-4496	15	20	of	of	ADP
easat-4496	15	21	audit	audit	NOUN
easat-4496	15	22	services	service	NOUN
easat-4496	15	23	.	.	PUNCT
easat-4496	16	1	1	1	X
easat-4496	16	2	.	.	X
easat-4496	16	3	introduction	introduction	NOUN
easat-4496	16	4	the	the	DET
easat-4496	16	5	quality	quality	NOUN
easat-4496	16	6	of	of	ADP
easat-4496	16	7	auditing	auditing	NOUN
easat-4496	16	8	and	and	CCONJ
easat-4496	16	9	the	the	DET
easat-4496	16	10	factors	factor	NOUN
easat-4496	16	11	influencing	influence	VERB
easat-4496	16	12	audit	audit	NOUN
easat-4496	16	13	quality	quality	NOUN
easat-4496	16	14	have	have	AUX
easat-4496	16	15	always	always	ADV
easat-4496	16	16	been	be	AUX
easat-4496	16	17	subjects	subject	NOUN
easat-4496	16	18	of	of	ADP
easat-4496	16	19	vigorous	vigorous	ADJ
easat-4496	16	20	debate	debate	NOUN
easat-4496	16	21	in	in	ADP
easat-4496	16	22	academic	academic	ADJ
easat-4496	16	23	forums	forum	NOUN
easat-4496	16	24	and	and	CCONJ
easat-4496	16	25	media	medium	NOUN
easat-4496	16	26	,	,	PUNCT
easat-4496	16	27	especially	especially	ADV
easat-4496	16	28	following	follow	VERB
easat-4496	16	29	major	major	ADJ
easat-4496	16	30	corporate	corporate	ADJ
easat-4496	16	31	bankruptcies	bankruptcy	NOUN
easat-4496	16	32	or	or	CCONJ
easat-4496	16	33	financial	financial	ADJ
easat-4496	16	34	frauds	fraud	NOUN
easat-4496	16	35	globally	globally	ADV
easat-4496	16	36	[	[	X
easat-4496	16	37	1	1	NUM
easat-4496	16	38	]	]	PUNCT
easat-4496	16	39	.	.	PUNCT
easat-4496	17	1	according	accord	VERB
easat-4496	17	2	to	to	ADP
easat-4496	17	3	francis	francis	PROPN
easat-4496	17	4	[	[	X
easat-4496	17	5	2	2	X
easat-4496	17	6	]	]	PUNCT
easat-4496	17	7	there	there	PRON
easat-4496	17	8	is	be	VERB
easat-4496	17	9	still	still	ADV
easat-4496	17	10	no	no	DET
easat-4496	17	11	consensus	consensus	NOUN
easat-4496	17	12	on	on	ADP
easat-4496	17	13	defining	define	VERB
easat-4496	17	14	or	or	CCONJ
easat-4496	17	15	measuring	measure	VERB
easat-4496	17	16	audit	audit	NOUN
easat-4496	17	17	quality	quality	NOUN
easat-4496	17	18	.	.	PUNCT
easat-4496	18	1	deangelo	deangelo	PROPN
easat-4496	19	1	[	[	X
easat-4496	19	2	3	3	X
easat-4496	19	3	]	]	PUNCT
easat-4496	19	4	even	even	ADV
easat-4496	19	5	argued	argue	VERB
easat-4496	19	6	that	that	SCONJ
easat-4496	19	7	audit	audit	NOUN
easat-4496	19	8	quality	quality	NOUN
easat-4496	19	9	can	can	AUX
easat-4496	19	10	not	not	PART
easat-4496	19	11	be	be	AUX
easat-4496	19	12	directly	directly	ADV
easat-4496	19	13	observed	observe	VERB
easat-4496	19	14	,	,	PUNCT
easat-4496	19	15	making	make	VERB
easat-4496	19	16	it	it	PRON
easat-4496	19	17	difficult	difficult	ADJ
easat-4496	19	18	to	to	PART
easat-4496	19	19	measure	measure	VERB
easat-4496	19	20	accurately	accurately	ADV
easat-4496	19	21	and	and	CCONJ
easat-4496	19	22	objectively	objectively	ADV
easat-4496	19	23	.	.	PUNCT
easat-4496	20	1	hence	hence	ADV
easat-4496	20	2	,	,	PUNCT
easat-4496	20	3	the	the	DET
easat-4496	20	4	profession	profession	NOUN
easat-4496	20	5	often	often	ADV
easat-4496	20	6	proposes	propose	VERB
easat-4496	20	7	common	common	ADJ
easat-4496	20	8	standards	standard	NOUN
easat-4496	20	9	to	to	PART
easat-4496	20	10	evaluate	evaluate	VERB
easat-4496	20	11	audit	audit	NOUN
easat-4496	20	12	quality	quality	NOUN
easat-4496	20	13	.	.	PUNCT
easat-4496	21	1	by	by	ADP
easat-4496	21	2	definition	definition	NOUN
easat-4496	21	3	,	,	PUNCT
easat-4496	21	4	audit	audit	NOUN
easat-4496	21	5	quality	quality	NOUN
easat-4496	21	6	is	be	AUX
easat-4496	21	7	achieved	achieve	VERB
easat-4496	21	8	when	when	SCONJ
easat-4496	21	9	an	an	DET
easat-4496	21	10	auditor	auditor	NOUN
easat-4496	21	11	can	can	AUX
easat-4496	21	12	identify	identify	VERB
easat-4496	21	13	material	material	ADJ
easat-4496	21	14	misstatements	misstatement	NOUN
easat-4496	21	15	by	by	ADP
easat-4496	21	16	applying	apply	VERB
easat-4496	21	17	generally	generally	ADV
easat-4496	21	18	accepted	accept	VERB
easat-4496	21	19	auditing	auditing	NOUN
easat-4496	21	20	standards	standard	NOUN
easat-4496	21	21	and	and	CCONJ
easat-4496	21	22	principles	principle	NOUN
easat-4496	21	23	(	(	PUNCT
easat-4496	21	24	gaap	gaap	NOUN
easat-4496	21	25	)	)	PUNCT
easat-4496	21	26	that	that	PRON
easat-4496	21	27	help	help	VERB
easat-4496	21	28	to	to	PART
easat-4496	21	29	ensure	ensure	VERB
easat-4496	21	30	the	the	DET
easat-4496	21	31	accuracy	accuracy	NOUN
easat-4496	21	32	of	of	ADP
easat-4496	21	33	the	the	DET
easat-4496	21	34	auditor	auditor	NOUN
easat-4496	21	35	’s	’s	PART
easat-4496	21	36	actions	action	NOUN
easat-4496	21	37	and	and	CCONJ
easat-4496	21	38	report	report	NOUN
easat-4496	21	39	[	[	X
easat-4496	21	40	4	4	NUM
easat-4496	21	41	]	]	PUNCT
easat-4496	21	42	.	.	PUNCT
easat-4496	22	1	the	the	DET
easat-4496	22	2	effective	effective	ADJ
easat-4496	22	3	and	and	CCONJ
easat-4496	22	4	efficient	efficient	ADJ
easat-4496	22	5	application	application	NOUN
easat-4496	22	6	of	of	ADP
easat-4496	22	7	gaap	gaap	NOUN
easat-4496	22	8	in	in	ADP
easat-4496	22	9	the	the	DET
easat-4496	22	10	auditing	auditing	NOUN
easat-4496	22	11	activities	activity	NOUN
easat-4496	22	12	of	of	ADP
easat-4496	22	13	auditors	auditor	NOUN
easat-4496	22	14	depends	depend	VERB
easat-4496	22	15	on	on	ADP
easat-4496	22	16	professional	professional	ADJ
easat-4496	22	17	competence	competence	NOUN
easat-4496	22	18	,	,	PUNCT
easat-4496	22	19	independence	independence	NOUN
easat-4496	22	20	,	,	PUNCT
easat-4496	22	21	professional	professional	ADJ
easat-4496	22	22	judgment	judgment	NOUN
easat-4496	22	23	,	,	PUNCT
easat-4496	22	24	a	a	DET
easat-4496	22	25	skeptical	skeptical	ADJ
easat-4496	22	26	attitude	attitude	NOUN
easat-4496	22	27	,	,	PUNCT
easat-4496	22	28	the	the	DET
easat-4496	22	29	auditor	auditor	NOUN
easat-4496	22	30	’s	’s	PART
easat-4496	22	31	risk	risk	NOUN
easat-4496	22	32	assessment	assessment	NOUN
easat-4496	22	33	,	,	PUNCT
easat-4496	22	34	and	and	CCONJ
easat-4496	22	35	the	the	DET
easat-4496	22	36	quality	quality	NOUN
easat-4496	22	37	of	of	ADP
easat-4496	22	38	audit	audit	NOUN
easat-4496	22	39	evidence	evidence	NOUN
easat-4496	22	40	[	[	X
easat-4496	22	41	5	5	NUM
easat-4496	22	42	]	]	PUNCT
easat-4496	22	43	.	.	PUNCT
easat-4496	23	1	these	these	DET
easat-4496	23	2	factors	factor	NOUN
easat-4496	23	3	directly	directly	ADV
easat-4496	23	4	influence	influence	VERB
easat-4496	23	5	audit	audit	NOUN
easat-4496	23	6	quality	quality	NOUN
easat-4496	23	7	and	and	CCONJ
easat-4496	23	8	help	help	VERB
easat-4496	23	9	ensure	ensure	VERB
easat-4496	23	10	its	its	PRON
easat-4496	23	11	effectiveness	effectiveness	NOUN
easat-4496	23	12	.	.	PUNCT
easat-4496	24	1	meanwhile	meanwhile	ADV
easat-4496	24	2	,	,	PUNCT
easat-4496	24	3	factors	factor	NOUN
easat-4496	24	4	that	that	PRON
easat-4496	24	5	negatively	negatively	ADV
easat-4496	24	6	impact	impact	NOUN
easat-4496	24	7	audit	audit	NOUN
easat-4496	24	8	quality	quality	NOUN
easat-4496	24	9	have	have	AUX
easat-4496	24	10	been	be	AUX
easat-4496	24	11	highlighted	highlight	VERB
easat-4496	24	12	in	in	ADP
easat-4496	24	13	previous	previous	ADJ
easat-4496	24	14	research	research	NOUN
easat-4496	24	15	,	,	PUNCT
easat-4496	24	16	such	such	ADJ
easat-4496	24	17	as	as	ADP
easat-4496	24	18	low	low	ADJ
easat-4496	24	19	or	or	CCONJ
easat-4496	24	20	abnormal	abnormal	ADJ
easat-4496	24	21	audit	audit	NOUN
easat-4496	24	22	fees	fee	NOUN
easat-4496	24	23	and	and	CCONJ
easat-4496	24	24	limited	limited	ADJ
easat-4496	24	25	audit	audit	NOUN
easat-4496	24	26	performance	performance	NOUN
easat-4496	24	27	outcomes	outcome	NOUN
easat-4496	24	28	,	,	PUNCT
easat-4496	24	29	which	which	PRON
easat-4496	24	30	adversely	adversely	ADV
easat-4496	24	31	affect	affect	VERB
easat-4496	24	32	audit	audit	NOUN
easat-4496	24	33	quality	quality	NOUN
easat-4496	24	34	[	[	X
easat-4496	24	35	6	6	NUM
easat-4496	24	36	]	]	PUNCT
easat-4496	24	37	.	.	PUNCT
easat-4496	25	1	the	the	DET
easat-4496	25	2	presence	presence	NOUN
easat-4496	25	3	of	of	ADP
easat-4496	25	4	these	these	DET
easat-4496	25	5	factors	factor	NOUN
easat-4496	25	6	indicates	indicate	VERB
easat-4496	25	7	lower	low	ADJ
easat-4496	25	8	audit	audit	NOUN
easat-4496	25	9	quality	quality	NOUN
easat-4496	25	10	evidence	evidence	NOUN
easat-4496	25	11	.	.	PUNCT
easat-4496	26	1	from	from	ADP
easat-4496	26	2	a	a	DET
easat-4496	26	3	cognitive	cognitive	ADJ
easat-4496	26	4	perspective	perspective	NOUN
easat-4496	26	5	,	,	PUNCT
easat-4496	26	6	a	a	DET
easat-4496	26	7	straightforward	straightforward	ADJ
easat-4496	26	8	approach	approach	NOUN
easat-4496	26	9	to	to	ADP
easat-4496	26	10	achieving	achieve	VERB
easat-4496	26	11	audit	audit	NOUN
easat-4496	26	12	quality	quality	NOUN
easat-4496	26	13	is	be	AUX
easat-4496	26	14	to	to	PART
easat-4496	26	15	maintain	maintain	VERB
easat-4496	26	16	and	and	CCONJ
easat-4496	26	17	strengthen	strengthen	VERB
easat-4496	26	18	the	the	DET
easat-4496	26	19	factors	factor	NOUN
easat-4496	26	20	that	that	PRON
easat-4496	26	21	directly	directly	ADV
easat-4496	26	22	and	and	CCONJ
easat-4496	26	23	positively	positively	ADV
easat-4496	26	24	influence	influence	VERB
easat-4496	26	25	audit	audit	NOUN
easat-4496	26	26	quality	quality	NOUN
easat-4496	26	27	while	while	SCONJ
easat-4496	26	28	minimizing	minimize	VERB
easat-4496	26	29	or	or	CCONJ
easat-4496	26	30	eliminating	eliminate	VERB
easat-4496	26	31	those	those	PRON
easat-4496	26	32	that	that	PRON
easat-4496	26	33	negatively	negatively	ADV
easat-4496	26	34	affect	affect	VERB
easat-4496	26	35	it	it	PRON
easat-4496	26	36	.	.	PUNCT
easat-4496	27	1	audit	audit	NOUN
easat-4496	27	2	failures	failure	NOUN
easat-4496	27	3	still	still	ADV
easat-4496	27	4	occur	occur	VERB
easat-4496	27	5	even	even	ADV
easat-4496	27	6	when	when	SCONJ
easat-4496	27	7	auditors	auditor	NOUN
easat-4496	27	8	fully	fully	ADV
easat-4496	27	9	meet	meet	VERB
easat-4496	27	10	and	and	CCONJ
easat-4496	27	11	comply	comply	VERB
easat-4496	27	12	with	with	ADP
easat-4496	27	13	professional	professional	ADJ
easat-4496	27	14	standards	standard	NOUN
easat-4496	27	15	.	.	PUNCT
easat-4496	28	1	this	this	PRON
easat-4496	28	2	undermines	undermine	VERB
easat-4496	28	3	public	public	ADJ
easat-4496	28	4	trust	trust	NOUN
easat-4496	28	5	in	in	ADP
easat-4496	28	6	the	the	DET
easat-4496	28	7	auditing	auditing	NOUN
easat-4496	28	8	profession	profession	NOUN
easat-4496	28	9	[	[	X
easat-4496	28	10	7	7	NUM
easat-4496	28	11	]	]	PUNCT
easat-4496	28	12	.	.	PUNCT
easat-4496	29	1	consequently	consequently	ADV
easat-4496	29	2	,	,	PUNCT
easat-4496	29	3	perceptions	perception	NOUN
easat-4496	29	4	of	of	ADP
easat-4496	29	5	audit	audit	NOUN
easat-4496	29	6	quality	quality	NOUN
easat-4496	29	7	are	be	AUX
easat-4496	29	8	also	also	ADV
easat-4496	29	9	influenced	influence	VERB
easat-4496	29	10	and	and	CCONJ
easat-4496	29	11	change	change	VERB
easat-4496	29	12	over	over	ADP
easat-4496	29	13	time	time	NOUN
easat-4496	29	14	.	.	PUNCT
easat-4496	30	1	therefore	therefore	ADV
easat-4496	30	2	,	,	PUNCT
easat-4496	30	3	the	the	DET
easat-4496	30	4	https://orcid.org/0000-0002-6623-7153	https://orcid.org/0000-0002-6623-7153	PROPN
easat-4496	30	5	https://orcid.org/0000-0001-8754-2811	https://orcid.org/0000-0001-8754-2811	PROPN
easat-4496	30	6	414	414	NUM
easat-4496	30	7	edelweiss	edelweiss	PROPN
easat-4496	30	8	applied	apply	VERB
easat-4496	30	9	science	science	NOUN
easat-4496	30	10	and	and	CCONJ
easat-4496	30	11	technology	technology	NOUN
easat-4496	30	12	issn	issn	PROPN
easat-4496	30	13	:	:	PUNCT
easat-4496	30	14	2576	2576	NUM
easat-4496	30	15	-	-	SYM
easat-4496	30	16	8484	8484	NUM
easat-4496	30	17	vol	vol	NOUN
easat-4496	30	18	.	.	PROPN
easat-4496	31	1	9	9	NUM
easat-4496	31	2	,	,	PUNCT
easat-4496	31	3	no	no	INTJ
easat-4496	31	4	.	.	NOUN
easat-4496	31	5	2	2	NUM
easat-4496	31	6	:	:	PUNCT
easat-4496	31	7	413	413	NUM
easat-4496	31	8	-	-	SYM
easat-4496	31	9	424	424	NUM
easat-4496	31	10	,	,	PUNCT
easat-4496	31	11	2025	2025	NUM
easat-4496	31	12	doi	doi	NOUN
easat-4496	31	13	:	:	PUNCT
easat-4496	31	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	31	15	©	©	PROPN
easat-4496	31	16	2025	2025	NUM
easat-4496	31	17	by	by	ADP
easat-4496	31	18	the	the	DET
easat-4496	31	19	authors	author	NOUN
easat-4496	31	20	;	;	PUNCT
easat-4496	31	21	licensee	licensee	PROPN
easat-4496	31	22	learning	learn	VERB
easat-4496	31	23	gate	gate	NOUN
easat-4496	31	24	criteria	criterion	NOUN
easat-4496	31	25	and	and	CCONJ
easat-4496	31	26	metrics	metric	NOUN
easat-4496	31	27	used	use	VERB
easat-4496	31	28	to	to	PART
easat-4496	31	29	measure	measure	VERB
easat-4496	31	30	audit	audit	NOUN
easat-4496	31	31	quality	quality	NOUN
easat-4496	31	32	must	must	AUX
easat-4496	31	33	also	also	ADV
easat-4496	31	34	evolve	evolve	VERB
easat-4496	31	35	to	to	PART
easat-4496	31	36	reflect	reflect	VERB
easat-4496	31	37	accurately	accurately	ADV
easat-4496	31	38	what	what	PRON
easat-4496	31	39	stakeholders	stakeholder	NOUN
easat-4496	31	40	expect	expect	VERB
easat-4496	31	41	from	from	ADP
easat-4496	31	42	audit	audit	NOUN
easat-4496	31	43	quality	quality	NOUN
easat-4496	31	44	.	.	PUNCT
easat-4496	32	1	the	the	DET
easat-4496	32	2	results	result	NOUN
easat-4496	32	3	of	of	ADP
easat-4496	32	4	empirical	empirical	ADJ
easat-4496	32	5	studies	study	NOUN
easat-4496	32	6	indicate	indicate	VERB
easat-4496	32	7	that	that	SCONJ
easat-4496	32	8	auditor	auditor	NOUN
easat-4496	32	9	characteristics	characteristic	NOUN
easat-4496	32	10	such	such	ADJ
easat-4496	32	11	as	as	ADP
easat-4496	32	12	professional	professional	ADJ
easat-4496	32	13	competence	competence	NOUN
easat-4496	32	14	,	,	PUNCT
easat-4496	32	15	independence	independence	NOUN
easat-4496	32	16	,	,	PUNCT
easat-4496	32	17	a	a	DET
easat-4496	32	18	skeptical	skeptical	ADJ
easat-4496	32	19	attitude	attitude	NOUN
easat-4496	32	20	,	,	PUNCT
easat-4496	32	21	risk	risk	NOUN
easat-4496	32	22	assessment	assessment	NOUN
easat-4496	32	23	outcomes	outcome	NOUN
easat-4496	32	24	,	,	PUNCT
easat-4496	32	25	and	and	CCONJ
easat-4496	32	26	the	the	DET
easat-4496	32	27	quality	quality	NOUN
easat-4496	32	28	of	of	ADP
easat-4496	32	29	audit	audit	NOUN
easat-4496	32	30	evidence	evidence	NOUN
easat-4496	32	31	influence	influence	VERB
easat-4496	32	32	the	the	DET
easat-4496	32	33	assurance	assurance	NOUN
easat-4496	32	34	of	of	ADP
easat-4496	32	35	audit	audit	NOUN
easat-4496	32	36	quality	quality	NOUN
easat-4496	32	37	.	.	PUNCT
easat-4496	33	1	however	however	ADV
easat-4496	33	2	,	,	PUNCT
easat-4496	33	3	the	the	DET
easat-4496	33	4	impact	impact	NOUN
easat-4496	33	5	of	of	ADP
easat-4496	33	6	the	the	DET
easat-4496	33	7	following	follow	VERB
easat-4496	33	8	factors	factor	NOUN
easat-4496	33	9	on	on	ADP
easat-4496	33	10	audit	audit	NOUN
easat-4496	33	11	quality	quality	NOUN
easat-4496	33	12	yields	yield	NOUN
easat-4496	33	13	mixed	mix	VERB
easat-4496	33	14	results	result	NOUN
easat-4496	33	15	:	:	PUNCT
easat-4496	33	16	(	(	PUNCT
easat-4496	33	17	i	i	NOUN
easat-4496	33	18	)	)	PUNCT
easat-4496	33	19	the	the	DET
easat-4496	33	20	audit	audit	NOUN
easat-4496	33	21	environment	environment	NOUN
easat-4496	33	22	(	(	PUNCT
easat-4496	33	23	including	include	VERB
easat-4496	33	24	accountability	accountability	NOUN
easat-4496	33	25	pressure	pressure	NOUN
easat-4496	33	26	,	,	PUNCT
easat-4496	33	27	time	time	NOUN
easat-4496	33	28	budget	budget	NOUN
easat-4496	33	29	pressure	pressure	NOUN
easat-4496	33	30	,	,	PUNCT
easat-4496	33	31	audit	audit	NOUN
easat-4496	33	32	committee	committee	NOUN
easat-4496	33	33	,	,	PUNCT
easat-4496	33	34	and	and	CCONJ
easat-4496	33	35	legal	legal	ADJ
easat-4496	33	36	framework	framework	NOUN
easat-4496	33	37	)	)	PUNCT
easat-4496	33	38	and	and	CCONJ
easat-4496	33	39	(	(	PUNCT
easat-4496	33	40	ii	ii	NOUN
easat-4496	33	41	)	)	PUNCT
easat-4496	33	42	client	client	NOUN
easat-4496	33	43	characteristics	characteristic	NOUN
easat-4496	33	44	(	(	PUNCT
easat-4496	33	45	such	such	ADJ
easat-4496	33	46	as	as	ADP
easat-4496	33	47	the	the	DET
easat-4496	33	48	auditor	auditor	NOUN
easat-4496	33	49	-	-	PUNCT
easat-4496	33	50	client	client	NOUN
easat-4496	33	51	relationship	relationship	NOUN
easat-4496	33	52	,	,	PUNCT
easat-4496	33	53	the	the	DET
easat-4496	33	54	significance	significance	NOUN
easat-4496	33	55	of	of	ADP
easat-4496	33	56	the	the	DET
easat-4496	33	57	client	client	NOUN
easat-4496	33	58	,	,	PUNCT
easat-4496	33	59	and	and	CCONJ
easat-4496	33	60	the	the	DET
easat-4496	33	61	audit	audit	NOUN
easat-4496	33	62	tenure	tenure	NOUN
easat-4496	33	63	)	)	PUNCT
easat-4496	34	1	[	[	X
easat-4496	34	2	8	8	NUM
easat-4496	34	3	]	]	PUNCT
easat-4496	34	4	.	.	PUNCT
easat-4496	35	1	moreover	moreover	ADV
easat-4496	35	2	,	,	PUNCT
easat-4496	35	3	most	most	ADJ
easat-4496	35	4	studies	study	NOUN
easat-4496	35	5	on	on	ADP
easat-4496	35	6	audit	audit	NOUN
easat-4496	35	7	quality	quality	NOUN
easat-4496	35	8	utilize	utilize	VERB
easat-4496	35	9	measurement	measurement	NOUN
easat-4496	35	10	indicators	indicator	NOUN
easat-4496	35	11	related	relate	VERB
easat-4496	35	12	to	to	PART
easat-4496	35	13	audit	audit	NOUN
easat-4496	35	14	outputs	output	NOUN
easat-4496	35	15	,	,	PUNCT
easat-4496	35	16	such	such	ADJ
easat-4496	35	17	as	as	ADP
easat-4496	35	18	the	the	DET
easat-4496	35	19	quality	quality	NOUN
easat-4496	35	20	of	of	ADP
easat-4496	35	21	financial	financial	ADJ
easat-4496	35	22	reporting	reporting	NOUN
easat-4496	35	23	,	,	PUNCT
easat-4496	35	24	the	the	DET
easat-4496	35	25	type	type	NOUN
easat-4496	35	26	of	of	ADP
easat-4496	35	27	audit	audit	NOUN
easat-4496	35	28	opinion	opinion	NOUN
easat-4496	35	29	,	,	PUNCT
easat-4496	35	30	audit	audit	NOUN
easat-4496	35	31	failures	failure	NOUN
easat-4496	35	32	,	,	PUNCT
easat-4496	35	33	and	and	CCONJ
easat-4496	35	34	the	the	DET
easat-4496	35	35	quality	quality	NOUN
easat-4496	35	36	of	of	ADP
easat-4496	35	37	client	client	NOUN
easat-4496	35	38	earnings	earning	NOUN
easat-4496	35	39	in	in	ADP
easat-4496	35	40	developed	develop	VERB
easat-4496	35	41	countries	country	NOUN
easat-4496	35	42	.	.	PUNCT
easat-4496	36	1	therefore	therefore	ADV
easat-4496	36	2	,	,	PUNCT
easat-4496	36	3	this	this	DET
easat-4496	36	4	study	study	NOUN
easat-4496	36	5	aims	aim	VERB
easat-4496	36	6	to	to	PART
easat-4496	36	7	confirm	confirm	VERB
easat-4496	36	8	the	the	DET
easat-4496	36	9	influence	influence	NOUN
easat-4496	36	10	of	of	ADP
easat-4496	36	11	individual	individual	ADJ
easat-4496	36	12	auditor	auditor	NOUN
easat-4496	36	13	characteristics	characteristic	NOUN
easat-4496	36	14	on	on	ADP
easat-4496	36	15	the	the	DET
easat-4496	36	16	quality	quality	NOUN
easat-4496	36	17	of	of	ADP
easat-4496	36	18	audit	audit	NOUN
easat-4496	36	19	services	service	NOUN
easat-4496	36	20	in	in	ADP
easat-4496	36	21	the	the	DET
easat-4496	36	22	context	context	NOUN
easat-4496	36	23	of	of	ADP
easat-4496	36	24	accountability	accountability	NOUN
easat-4496	36	25	pressure	pressure	NOUN
easat-4496	36	26	.	.	PUNCT
easat-4496	37	1	these	these	DET
easat-4496	37	2	results	result	NOUN
easat-4496	37	3	contribute	contribute	VERB
easat-4496	37	4	to	to	ADP
easat-4496	37	5	enriching	enrich	VERB
easat-4496	37	6	the	the	DET
easat-4496	37	7	debate	debate	NOUN
easat-4496	37	8	on	on	ADP
easat-4496	37	9	the	the	DET
easat-4496	37	10	determinants	determinant	NOUN
easat-4496	37	11	of	of	ADP
easat-4496	37	12	audit	audit	NOUN
easat-4496	37	13	quality	quality	NOUN
easat-4496	37	14	based	base	VERB
easat-4496	37	15	on	on	ADP
easat-4496	37	16	the	the	DET
easat-4496	37	17	measurement	measurement	NOUN
easat-4496	37	18	of	of	ADP
easat-4496	37	19	audit	audit	NOUN
easat-4496	37	20	service	service	NOUN
easat-4496	37	21	quality	quality	NOUN
easat-4496	37	22	.	.	PUNCT
easat-4496	38	1	2	2	X
easat-4496	38	2	.	.	X
easat-4496	38	3	literature	literature	NOUN
easat-4496	38	4	review	review	PROPN
easat-4496	38	5	auditors	auditor	NOUN
easat-4496	38	6	'	'	PART
easat-4496	38	7	professional	professional	ADJ
easat-4496	38	8	reputations	reputation	NOUN
easat-4496	38	9	always	always	ADV
easat-4496	38	10	depend	depend	VERB
easat-4496	38	11	on	on	ADP
easat-4496	38	12	stakeholders	stakeholder	NOUN
easat-4496	38	13	'	'	PART
easat-4496	38	14	trust	trust	NOUN
easat-4496	38	15	,	,	PUNCT
easat-4496	38	16	which	which	PRON
easat-4496	38	17	is	be	AUX
easat-4496	38	18	based	base	VERB
easat-4496	38	19	on	on	ADP
easat-4496	38	20	audit	audit	NOUN
easat-4496	38	21	quality	quality	NOUN
easat-4496	38	22	.	.	PUNCT
easat-4496	39	1	audit	audit	NOUN
easat-4496	39	2	quality	quality	NOUN
easat-4496	39	3	remains	remain	VERB
easat-4496	39	4	the	the	DET
easat-4496	39	5	most	most	ADV
easat-4496	39	6	important	important	ADJ
easat-4496	39	7	audit	audit	NOUN
easat-4496	39	8	requirement	requirement	NOUN
easat-4496	39	9	[	[	X
easat-4496	39	10	5	5	NUM
easat-4496	39	11	,	,	PUNCT
easat-4496	39	12	9	9	NUM
easat-4496	39	13	]	]	PUNCT
easat-4496	39	14	.	.	PUNCT
easat-4496	40	1	although	although	SCONJ
easat-4496	40	2	initiatives	initiative	NOUN
easat-4496	40	3	from	from	ADP
easat-4496	40	4	regulatory	regulatory	ADJ
easat-4496	40	5	bodies	body	NOUN
easat-4496	40	6	and	and	CCONJ
easat-4496	40	7	professional	professional	ADJ
easat-4496	40	8	organizations	organization	NOUN
easat-4496	40	9	influence	influence	VERB
easat-4496	40	10	the	the	DET
easat-4496	40	11	understanding	understanding	NOUN
easat-4496	40	12	and	and	CCONJ
easat-4496	40	13	perception	perception	NOUN
easat-4496	40	14	of	of	ADP
easat-4496	40	15	audit	audit	NOUN
easat-4496	40	16	quality	quality	NOUN
easat-4496	40	17	,	,	PUNCT
easat-4496	40	18	none	none	NOUN
easat-4496	40	19	have	have	AUX
easat-4496	40	20	defined	define	VERB
easat-4496	40	21	this	this	DET
easat-4496	40	22	term	term	NOUN
easat-4496	40	23	precisely	precisely	ADV
easat-4496	40	24	.	.	PUNCT
easat-4496	41	1	from	from	ADP
easat-4496	41	2	a	a	DET
easat-4496	41	3	professional	professional	ADJ
easat-4496	41	4	perspective	perspective	NOUN
easat-4496	41	5	,	,	PUNCT
easat-4496	41	6	audit	audit	NOUN
easat-4496	41	7	quality	quality	NOUN
easat-4496	41	8	is	be	AUX
easat-4496	41	9	defined	define	VERB
easat-4496	41	10	as	as	ADP
easat-4496	41	11	compliance	compliance	NOUN
easat-4496	41	12	with	with	ADP
easat-4496	41	13	professional	professional	ADJ
easat-4496	41	14	standards	standard	NOUN
easat-4496	41	15	[	[	X
easat-4496	41	16	8	8	NUM
easat-4496	41	17	]	]	PUNCT
easat-4496	41	18	.	.	PUNCT
easat-4496	42	1	this	this	DET
easat-4496	42	2	definition	definition	NOUN
easat-4496	42	3	is	be	AUX
easat-4496	42	4	based	base	VERB
easat-4496	42	5	on	on	ADP
easat-4496	42	6	the	the	DET
easat-4496	42	7	assumption	assumption	NOUN
easat-4496	42	8	that	that	SCONJ
easat-4496	42	9	full	full	ADJ
easat-4496	42	10	adherence	adherence	NOUN
easat-4496	42	11	to	to	ADP
easat-4496	42	12	professional	professional	ADJ
easat-4496	42	13	standards	standard	NOUN
easat-4496	42	14	will	will	AUX
easat-4496	42	15	enable	enable	VERB
easat-4496	42	16	auditors	auditor	NOUN
easat-4496	42	17	to	to	PART
easat-4496	42	18	issue	issue	VERB
easat-4496	42	19	accurate	accurate	ADJ
easat-4496	42	20	audit	audit	NOUN
easat-4496	42	21	opinions	opinion	NOUN
easat-4496	42	22	,	,	PUNCT
easat-4496	42	23	thereby	thereby	ADV
easat-4496	42	24	ensuring	ensure	VERB
easat-4496	42	25	audit	audit	NOUN
easat-4496	42	26	quality	quality	NOUN
easat-4496	42	27	.	.	PUNCT
easat-4496	43	1	however	however	ADV
easat-4496	43	2	,	,	PUNCT
easat-4496	43	3	this	this	PRON
easat-4496	43	4	does	do	AUX
easat-4496	43	5	not	not	PART
easat-4496	43	6	explain	explain	VERB
easat-4496	43	7	two	two	NUM
easat-4496	43	8	typical	typical	ADJ
easat-4496	43	9	cases	case	NOUN
easat-4496	43	10	:	:	PUNCT
easat-4496	43	11	(	(	PUNCT
easat-4496	43	12	i	i	NOUN
easat-4496	43	13	)	)	PUNCT
easat-4496	43	14	professional	professional	ADJ
easat-4496	43	15	standards	standard	NOUN
easat-4496	43	16	may	may	AUX
easat-4496	43	17	be	be	AUX
easat-4496	43	18	limited	limit	VERB
easat-4496	43	19	as	as	SCONJ
easat-4496	43	20	they	they	PRON
easat-4496	43	21	do	do	AUX
easat-4496	43	22	not	not	PART
easat-4496	43	23	meet	meet	VERB
easat-4496	43	24	the	the	DET
easat-4496	43	25	reasonable	reasonable	ADJ
easat-4496	43	26	expectations	expectation	NOUN
easat-4496	43	27	of	of	ADP
easat-4496	43	28	users	user	NOUN
easat-4496	43	29	of	of	ADP
easat-4496	43	30	audit	audit	NOUN
easat-4496	43	31	reports	report	NOUN
easat-4496	43	32	,	,	PUNCT
easat-4496	43	33	and	and	CCONJ
easat-4496	43	34	(	(	PUNCT
easat-4496	43	35	ii	ii	NOUN
easat-4496	43	36	)	)	PUNCT
easat-4496	43	37	audit	audit	NOUN
easat-4496	43	38	opinions	opinion	NOUN
easat-4496	43	39	may	may	AUX
easat-4496	43	40	be	be	AUX
easat-4496	43	41	inaccurate	inaccurate	ADJ
easat-4496	43	42	even	even	ADV
easat-4496	43	43	while	while	SCONJ
easat-4496	43	44	auditors	auditor	NOUN
easat-4496	43	45	fully	fully	ADV
easat-4496	43	46	comply	comply	VERB
easat-4496	43	47	with	with	ADP
easat-4496	43	48	professional	professional	ADJ
easat-4496	43	49	standards	standard	NOUN
easat-4496	43	50	[	[	X
easat-4496	43	51	7	7	NUM
easat-4496	43	52	]	]	PUNCT
easat-4496	43	53	.	.	PUNCT
easat-4496	44	1	one	one	NUM
easat-4496	44	2	of	of	ADP
easat-4496	44	3	the	the	DET
easat-4496	44	4	widely	widely	ADV
easat-4496	44	5	recognized	recognize	VERB
easat-4496	44	6	definitions	definition	NOUN
easat-4496	44	7	of	of	ADP
easat-4496	44	8	audit	audit	NOUN
easat-4496	44	9	quality	quality	NOUN
easat-4496	44	10	was	be	AUX
easat-4496	44	11	provided	provide	VERB
easat-4496	44	12	by	by	ADP
easat-4496	44	13	deangelo	deangelo	PROPN
easat-4496	44	14	[	[	X
easat-4496	44	15	3	3	NUM
easat-4496	44	16	]	]	PUNCT
easat-4496	44	17	.	.	PUNCT
easat-4496	45	1	he	he	PRON
easat-4496	45	2	stated	state	VERB
easat-4496	45	3	that	that	SCONJ
easat-4496	45	4	audit	audit	NOUN
easat-4496	45	5	quality	quality	NOUN
easat-4496	45	6	is	be	AUX
easat-4496	45	7	the	the	DET
easat-4496	45	8	probability	probability	NOUN
easat-4496	45	9	that	that	SCONJ
easat-4496	45	10	a	a	DET
easat-4496	45	11	certain	certain	ADJ
easat-4496	45	12	auditor	auditor	NOUN
easat-4496	45	13	will	will	AUX
easat-4496	45	14	(	(	PUNCT
easat-4496	45	15	i	i	NOUN
easat-4496	45	16	)	)	PUNCT
easat-4496	45	17	detect	detect	VERB
easat-4496	45	18	misstatements	misstatement	NOUN
easat-4496	45	19	in	in	ADP
easat-4496	45	20	the	the	DET
easat-4496	45	21	client	client	NOUN
easat-4496	45	22	's	's	PART
easat-4496	45	23	accounting	accounting	NOUN
easat-4496	45	24	system	system	NOUN
easat-4496	45	25	and	and	CCONJ
easat-4496	45	26	(	(	PUNCT
easat-4496	45	27	ii	ii	NOUN
easat-4496	45	28	)	)	PUNCT
easat-4496	45	29	report	report	VERB
easat-4496	45	30	those	those	DET
easat-4496	45	31	misstatements	misstatement	NOUN
easat-4496	45	32	.	.	PUNCT
easat-4496	46	1	according	accord	VERB
easat-4496	46	2	to	to	ADP
easat-4496	46	3	this	this	DET
easat-4496	46	4	definition	definition	NOUN
easat-4496	46	5	,	,	PUNCT
easat-4496	46	6	audit	audit	NOUN
easat-4496	46	7	quality	quality	NOUN
easat-4496	46	8	depends	depend	VERB
easat-4496	46	9	on	on	ADP
easat-4496	46	10	two	two	NUM
easat-4496	46	11	factors	factor	NOUN
easat-4496	46	12	:	:	PUNCT
easat-4496	46	13	(	(	PUNCT
easat-4496	46	14	i	i	NOUN
easat-4496	46	15	)	)	PUNCT
easat-4496	46	16	the	the	DET
easat-4496	46	17	auditor	auditor	NOUN
easat-4496	46	18	's	's	PART
easat-4496	46	19	competence	competence	NOUN
easat-4496	46	20	/	/	SYM
easat-4496	46	21	capability	capability	NOUN
easat-4496	46	22	to	to	PART
easat-4496	46	23	"	"	PUNCT
easat-4496	46	24	detect	detect	VERB
easat-4496	46	25	misstatements	misstatement	NOUN
easat-4496	46	26	"	"	PUNCT
easat-4496	46	27	and	and	CCONJ
easat-4496	46	28	(	(	PUNCT
easat-4496	46	29	ii	ii	NOUN
easat-4496	46	30	)	)	PUNCT
easat-4496	46	31	the	the	DET
easat-4496	46	32	auditor	auditor	NOUN
easat-4496	46	33	's	's	PART
easat-4496	46	34	independence	independence	NOUN
easat-4496	46	35	/	/	SYM
easat-4496	46	36	objectivity	objectivity	NOUN
easat-4496	46	37	to	to	PART
easat-4496	46	38	be	be	AUX
easat-4496	46	39	willing	willing	ADJ
easat-4496	46	40	to	to	PART
easat-4496	46	41	"	"	PUNCT
easat-4496	46	42	report	report	VERB
easat-4496	46	43	misstatements	misstatement	NOUN
easat-4496	46	44	.	.	PUNCT
easat-4496	46	45	"	"	PUNCT
easat-4496	47	1	although	although	SCONJ
easat-4496	47	2	this	this	DET
easat-4496	47	3	analytical	analytical	ADJ
easat-4496	47	4	framework	framework	NOUN
easat-4496	47	5	clearly	clearly	ADV
easat-4496	47	6	understands	understand	VERB
easat-4496	47	7	audit	audit	NOUN
easat-4496	47	8	quality	quality	NOUN
easat-4496	47	9	,	,	PUNCT
easat-4496	47	10	it	it	PRON
easat-4496	47	11	does	do	AUX
easat-4496	47	12	not	not	PART
easat-4496	47	13	indicate	indicate	VERB
easat-4496	47	14	the	the	DET
easat-4496	47	15	differing	differ	VERB
easat-4496	47	16	expectations	expectation	NOUN
easat-4496	47	17	of	of	ADP
easat-4496	47	18	users	user	NOUN
easat-4496	47	19	of	of	ADP
easat-4496	47	20	audit	audit	NOUN
easat-4496	47	21	reports	report	NOUN
easat-4496	47	22	regarding	regard	VERB
easat-4496	47	23	audit	audit	NOUN
easat-4496	47	24	quality	quality	NOUN
easat-4496	47	25	.	.	PUNCT
easat-4496	48	1	furthermore	furthermore	ADV
easat-4496	48	2	,	,	PUNCT
easat-4496	48	3	the	the	DET
easat-4496	48	4	public	public	NOUN
easat-4496	48	5	finds	find	VERB
easat-4496	48	6	it	it	PRON
easat-4496	48	7	challenging	challenge	VERB
easat-4496	48	8	to	to	PART
easat-4496	48	9	accurately	accurately	ADV
easat-4496	48	10	assess	assess	VERB
easat-4496	48	11	the	the	DET
easat-4496	48	12	quality	quality	NOUN
easat-4496	48	13	of	of	ADP
easat-4496	48	14	audit	audit	NOUN
easat-4496	48	15	work	work	NOUN
easat-4496	48	16	due	due	ADP
easat-4496	48	17	to	to	ADP
easat-4496	48	18	a	a	DET
easat-4496	48	19	lack	lack	NOUN
easat-4496	48	20	of	of	ADP
easat-4496	48	21	corresponding	corresponding	ADJ
easat-4496	48	22	expertise	expertise	NOUN
easat-4496	48	23	.	.	PUNCT
easat-4496	49	1	therefore	therefore	ADV
easat-4496	49	2	,	,	PUNCT
easat-4496	49	3	the	the	DET
easat-4496	49	4	impact	impact	NOUN
easat-4496	49	5	of	of	ADP
easat-4496	49	6	audit	audit	NOUN
easat-4496	49	7	outputs	output	NOUN
easat-4496	49	8	on	on	ADP
easat-4496	49	9	the	the	DET
easat-4496	49	10	trust	trust	NOUN
easat-4496	49	11	of	of	ADP
easat-4496	49	12	users	user	NOUN
easat-4496	49	13	of	of	ADP
easat-4496	49	14	audit	audit	NOUN
easat-4496	49	15	reports	report	NOUN
easat-4496	49	16	is	be	AUX
easat-4496	49	17	widely	widely	ADV
easat-4496	49	18	recognized	recognize	VERB
easat-4496	49	19	by	by	ADP
easat-4496	49	20	researchers	researcher	NOUN
easat-4496	49	21	as	as	ADP
easat-4496	49	22	a	a	DET
easat-4496	49	23	common	common	ADJ
easat-4496	49	24	measure	measure	NOUN
easat-4496	49	25	for	for	ADP
easat-4496	49	26	evaluating	evaluate	VERB
easat-4496	49	27	audit	audit	NOUN
easat-4496	49	28	quality	quality	NOUN
easat-4496	49	29	.	.	PUNCT
easat-4496	50	1	according	accord	VERB
easat-4496	50	2	to	to	ADP
easat-4496	50	3	francis	francis	PROPN
easat-4496	50	4	[	[	X
easat-4496	50	5	2	2	NUM
easat-4496	50	6	]	]	PUNCT
easat-4496	50	7	audit	audit	NOUN
easat-4496	50	8	quality	quality	NOUN
easat-4496	50	9	ultimately	ultimately	ADV
easat-4496	50	10	depends	depend	VERB
easat-4496	50	11	on	on	ADP
easat-4496	50	12	the	the	DET
easat-4496	50	13	quality	quality	NOUN
easat-4496	50	14	of	of	ADP
easat-4496	50	15	the	the	DET
easat-4496	50	16	audited	audit	VERB
easat-4496	50	17	financial	financial	ADJ
easat-4496	50	18	statements	statement	NOUN
easat-4496	50	19	.	.	PUNCT
easat-4496	51	1	in	in	ADP
easat-4496	51	2	this	this	DET
easat-4496	51	3	context	context	NOUN
easat-4496	51	4	,	,	PUNCT
easat-4496	51	5	audit	audit	NOUN
easat-4496	51	6	quality	quality	NOUN
easat-4496	51	7	is	be	AUX
easat-4496	51	8	measured	measure	VERB
easat-4496	51	9	based	base	VERB
easat-4496	51	10	on	on	ADP
easat-4496	51	11	two	two	NUM
easat-4496	51	12	criteria	criterion	NOUN
easat-4496	51	13	:	:	PUNCT
easat-4496	51	14	(	(	PUNCT
easat-4496	51	15	i	i	NOUN
easat-4496	51	16	)	)	PUNCT
easat-4496	51	17	when	when	SCONJ
easat-4496	51	18	an	an	DET
easat-4496	51	19	auditor	auditor	NOUN
easat-4496	51	20	issues	issue	VERB
easat-4496	51	21	a	a	DET
easat-4496	51	22	"	"	PUNCT
easat-4496	51	23	clean	clean	ADJ
easat-4496	51	24	"	"	PUNCT
easat-4496	51	25	audit	audit	NOUN
easat-4496	51	26	opinion	opinion	NOUN
easat-4496	51	27	while	while	SCONJ
easat-4496	51	28	the	the	DET
easat-4496	51	29	audited	audit	VERB
easat-4496	51	30	financial	financial	ADJ
easat-4496	51	31	statements	statement	NOUN
easat-4496	51	32	contain	contain	VERB
easat-4496	51	33	material	material	NOUN
easat-4496	51	34	misstatements	misstatement	NOUN
easat-4496	51	35	or	or	CCONJ
easat-4496	51	36	fraud	fraud	NOUN
easat-4496	51	37	,	,	PUNCT
easat-4496	51	38	and	and	CCONJ
easat-4496	51	39	(	(	PUNCT
easat-4496	51	40	ii	ii	NOUN
easat-4496	51	41	)	)	PUNCT
easat-4496	51	42	when	when	SCONJ
easat-4496	51	43	an	an	DET
easat-4496	51	44	auditor	auditor	NOUN
easat-4496	51	45	issues	issue	VERB
easat-4496	51	46	a	a	DET
easat-4496	51	47	"	"	PUNCT
easat-4496	51	48	clean	clean	ADJ
easat-4496	51	49	"	"	PUNCT
easat-4496	51	50	opinion	opinion	NOUN
easat-4496	51	51	but	but	CCONJ
easat-4496	51	52	the	the	DET
easat-4496	51	53	company	company	NOUN
easat-4496	51	54	subsequently	subsequently	ADV
easat-4496	51	55	files	file	VERB
easat-4496	51	56	for	for	ADP
easat-4496	51	57	bankruptcy	bankruptcy	NOUN
easat-4496	51	58	within	within	ADP
easat-4496	51	59	12	12	NUM
easat-4496	51	60	months	month	NOUN
easat-4496	51	61	from	from	ADP
easat-4496	51	62	the	the	DET
easat-4496	51	63	date	date	NOUN
easat-4496	51	64	of	of	ADP
easat-4496	51	65	the	the	DET
easat-4496	51	66	audit	audit	NOUN
easat-4496	51	67	report	report	NOUN
easat-4496	51	68	.	.	PUNCT
easat-4496	52	1	francis	francis	PROPN
easat-4496	53	1	[	[	X
easat-4496	53	2	1	1	X
easat-4496	53	3	]	]	PUNCT
easat-4496	53	4	provides	provide	VERB
easat-4496	53	5	a	a	DET
easat-4496	53	6	useful	useful	ADJ
easat-4496	53	7	model	model	NOUN
easat-4496	53	8	that	that	PRON
easat-4496	53	9	can	can	AUX
easat-4496	53	10	be	be	AUX
easat-4496	53	11	viewed	view	VERB
easat-4496	53	12	as	as	ADP
easat-4496	53	13	a	a	DET
easat-4496	53	14	comprehensive	comprehensive	ADJ
easat-4496	53	15	framework	framework	NOUN
easat-4496	53	16	for	for	ADP
easat-4496	53	17	analyzing	analyze	VERB
easat-4496	53	18	and	and	CCONJ
easat-4496	53	19	assessing	assess	VERB
easat-4496	53	20	audit	audit	NOUN
easat-4496	53	21	quality	quality	NOUN
easat-4496	53	22	.	.	PUNCT
easat-4496	54	1	it	it	PRON
easat-4496	54	2	describes	describe	VERB
easat-4496	54	3	the	the	DET
easat-4496	54	4	factors	factor	NOUN
easat-4496	54	5	influencing	influence	VERB
easat-4496	54	6	and	and	CCONJ
easat-4496	54	7	the	the	DET
easat-4496	54	8	relationships	relationship	NOUN
easat-4496	54	9	among	among	ADP
easat-4496	54	10	them	they	PRON
easat-4496	54	11	concerning	concern	VERB
easat-4496	54	12	audit	audit	NOUN
easat-4496	54	13	quality	quality	NOUN
easat-4496	54	14	,	,	PUNCT
easat-4496	54	15	following	follow	VERB
easat-4496	54	16	a	a	DET
easat-4496	54	17	process	process	NOUN
easat-4496	54	18	from	from	ADP
easat-4496	54	19	the	the	DET
easat-4496	54	20	micro	micro	PROPN
easat-4496	54	21	(	(	PUNCT
easat-4496	54	22	inputs	input	NOUN
easat-4496	54	23	)	)	PUNCT
easat-4496	54	24	to	to	ADP
easat-4496	54	25	the	the	DET
easat-4496	54	26	macro	macro	NOUN
easat-4496	54	27	(	(	PUNCT
easat-4496	54	28	outputs	output	NOUN
easat-4496	54	29	)	)	PUNCT
easat-4496	54	30	level	level	NOUN
easat-4496	54	31	to	to	PART
easat-4496	54	32	examine	examine	VERB
easat-4496	54	33	the	the	DET
easat-4496	54	34	factors	factor	NOUN
easat-4496	54	35	affecting	affect	VERB
easat-4496	54	36	audit	audit	NOUN
easat-4496	54	37	quality	quality	NOUN
easat-4496	54	38	,	,	PUNCT
easat-4496	54	39	similar	similar	ADJ
easat-4496	54	40	to	to	ADP
easat-4496	54	41	the	the	DET
easat-4496	54	42	subsequent	subsequent	ADJ
easat-4496	54	43	analytical	analytical	ADJ
easat-4496	54	44	frameworks	framework	NOUN
easat-4496	54	45	of	of	ADP
easat-4496	54	46	iaasb	iaasb	NOUN
easat-4496	54	47	[	[	X
easat-4496	54	48	10	10	NUM
easat-4496	54	49	]	]	PUNCT
easat-4496	54	50	and	and	CCONJ
easat-4496	54	51	pcaob	pcaob	NOUN
easat-4496	54	52	[	[	X
easat-4496	54	53	11	11	NUM
easat-4496	54	54	]	]	PUNCT
easat-4496	54	55	.	.	PUNCT
easat-4496	55	1	however	however	ADV
easat-4496	55	2	,	,	PUNCT
easat-4496	55	3	this	this	DET
easat-4496	55	4	analytical	analytical	ADJ
easat-4496	55	5	framework	framework	NOUN
easat-4496	55	6	does	do	AUX
easat-4496	55	7	not	not	PART
easat-4496	55	8	explain	explain	VERB
easat-4496	55	9	why	why	SCONJ
easat-4496	55	10	,	,	PUNCT
easat-4496	55	11	in	in	ADP
easat-4496	55	12	practice	practice	NOUN
easat-4496	55	13	,	,	PUNCT
easat-4496	55	14	there	there	PRON
easat-4496	55	15	can	can	AUX
easat-4496	55	16	be	be	AUX
easat-4496	55	17	instances	instance	NOUN
easat-4496	55	18	of	of	ADP
easat-4496	55	19	an	an	DET
easat-4496	55	20	"	"	PUNCT
easat-4496	55	21	incorrect	incorrect	ADJ
easat-4496	55	22	"	"	PUNCT
easat-4496	55	23	audit	audit	NOUN
easat-4496	55	24	report	report	NOUN
easat-4496	55	25	even	even	ADV
easat-4496	55	26	when	when	SCONJ
easat-4496	55	27	the	the	DET
easat-4496	55	28	auditor	auditor	NOUN
easat-4496	55	29	has	have	AUX
easat-4496	55	30	conducted	conduct	VERB
easat-4496	55	31	the	the	DET
easat-4496	55	32	audit	audit	NOUN
easat-4496	55	33	in	in	ADP
easat-4496	55	34	accordance	accordance	NOUN
easat-4496	55	35	with	with	ADP
easat-4496	55	36	professional	professional	ADJ
easat-4496	55	37	standards	standard	NOUN
easat-4496	55	38	.	.	PUNCT
easat-4496	56	1	the	the	DET
easat-4496	56	2	limitations	limitation	NOUN
easat-4496	56	3	of	of	ADP
easat-4496	56	4	francis	francis	PROPN
easat-4496	56	5	[	[	X
easat-4496	56	6	1	1	NUM
easat-4496	56	7	]	]	X
easat-4496	56	8	analytical	analytical	ADJ
easat-4496	56	9	framework	framework	NOUN
easat-4496	56	10	include	include	VERB
easat-4496	56	11	its	its	PRON
easat-4496	56	12	failure	failure	NOUN
easat-4496	56	13	to	to	PART
easat-4496	56	14	consider	consider	VERB
easat-4496	56	15	(	(	PUNCT
easat-4496	56	16	i	i	NOUN
easat-4496	56	17	)	)	PUNCT
easat-4496	56	18	the	the	DET
easat-4496	56	19	psychological	psychological	ADJ
easat-4496	56	20	-	-	PUNCT
easat-4496	56	21	behavioral	behavioral	ADJ
easat-4496	56	22	factors	factor	NOUN
easat-4496	56	23	of	of	ADP
easat-4496	56	24	auditors	auditor	NOUN
easat-4496	56	25	(	(	PUNCT
easat-4496	56	26	accountability	accountability	NOUN
easat-4496	56	27	)	)	PUNCT
easat-4496	56	28	,	,	PUNCT
easat-4496	56	29	(	(	PUNCT
easat-4496	56	30	ii	ii	NOUN
easat-4496	56	31	)	)	PUNCT
easat-4496	56	32	economic	economic	ADJ
easat-4496	56	33	factors	factor	NOUN
easat-4496	56	34	,	,	PUNCT
easat-4496	56	35	such	such	ADJ
easat-4496	56	36	415	415	NUM
easat-4496	56	37	edelweiss	edelweiss	PROPN
easat-4496	56	38	applied	apply	VERB
easat-4496	56	39	science	science	NOUN
easat-4496	56	40	and	and	CCONJ
easat-4496	56	41	technology	technology	NOUN
easat-4496	56	42	issn	issn	PROPN
easat-4496	56	43	:	:	PUNCT
easat-4496	56	44	2576	2576	NUM
easat-4496	56	45	-	-	SYM
easat-4496	56	46	8484	8484	NUM
easat-4496	56	47	vol	vol	NOUN
easat-4496	56	48	.	.	PROPN
easat-4496	57	1	9	9	NUM
easat-4496	57	2	,	,	PUNCT
easat-4496	57	3	no	no	INTJ
easat-4496	57	4	.	.	NOUN
easat-4496	57	5	2	2	NUM
easat-4496	57	6	:	:	PUNCT
easat-4496	57	7	413	413	NUM
easat-4496	57	8	-	-	SYM
easat-4496	57	9	424	424	NUM
easat-4496	57	10	,	,	PUNCT
easat-4496	57	11	2025	2025	NUM
easat-4496	57	12	doi	doi	NOUN
easat-4496	57	13	:	:	PUNCT
easat-4496	57	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	57	15	©	©	PROPN
easat-4496	57	16	2025	2025	NUM
easat-4496	57	17	by	by	ADP
easat-4496	57	18	the	the	DET
easat-4496	57	19	authors	author	NOUN
easat-4496	57	20	;	;	PUNCT
easat-4496	57	21	licensee	licensee	PROPN
easat-4496	57	22	learning	learning	NOUN
easat-4496	57	23	gate	gate	NOUN
easat-4496	57	24	as	as	ADP
easat-4496	57	25	the	the	DET
easat-4496	57	26	application	application	NOUN
easat-4496	57	27	of	of	ADP
easat-4496	57	28	professional	professional	ADJ
easat-4496	57	29	judgment	judgment	NOUN
easat-4496	57	30	in	in	ADP
easat-4496	57	31	the	the	DET
easat-4496	57	32	risk	risk	NOUN
easat-4496	57	33	assessment	assessment	NOUN
easat-4496	57	34	model	model	NOUN
easat-4496	58	1	[	[	X
easat-4496	58	2	12	12	NUM
easat-4496	58	3	]	]	PUNCT
easat-4496	58	4	and	and	CCONJ
easat-4496	58	5	(	(	PUNCT
easat-4496	58	6	iii	iii	NOUN
easat-4496	58	7	)	)	PUNCT
easat-4496	58	8	social	social	ADJ
easat-4496	58	9	factors	factor	NOUN
easat-4496	58	10	,	,	PUNCT
easat-4496	58	11	including	include	VERB
easat-4496	58	12	the	the	DET
easat-4496	58	13	public	public	NOUN
easat-4496	58	14	's	's	PART
easat-4496	58	15	unreasonable	unreasonable	ADJ
easat-4496	58	16	expectations	expectation	NOUN
easat-4496	58	17	[	[	X
easat-4496	58	18	13	13	NUM
easat-4496	58	19	]	]	PUNCT
easat-4496	58	20	.	.	PUNCT
easat-4496	59	1	furthermore	furthermore	ADV
easat-4496	59	2	,	,	PUNCT
easat-4496	59	3	the	the	DET
easat-4496	59	4	analytical	analytical	ADJ
easat-4496	59	5	frameworks	framework	NOUN
easat-4496	59	6	of	of	ADP
easat-4496	59	7	francis	francis	PROPN
easat-4496	60	1	[	[	X
easat-4496	60	2	1	1	X
easat-4496	60	3	]	]	PUNCT
easat-4496	60	4	and	and	CCONJ
easat-4496	60	5	iaasb	iaasb	NOUN
easat-4496	60	6	[	[	X
easat-4496	60	7	10	10	NUM
easat-4496	60	8	]	]	PUNCT
easat-4496	60	9	do	do	AUX
easat-4496	60	10	not	not	PART
easat-4496	60	11	provide	provide	VERB
easat-4496	60	12	criteria	criterion	NOUN
easat-4496	60	13	for	for	ADP
easat-4496	60	14	eliminating	eliminate	VERB
easat-4496	60	15	"	"	PUNCT
easat-4496	60	16	incorrect	incorrect	ADJ
easat-4496	60	17	"	"	PUNCT
easat-4496	60	18	audit	audit	NOUN
easat-4496	60	19	reports	report	NOUN
easat-4496	60	20	.	.	PUNCT
easat-4496	61	1	regarding	regard	VERB
easat-4496	61	2	the	the	DET
easat-4496	61	3	criteria	criterion	NOUN
easat-4496	61	4	and	and	CCONJ
easat-4496	61	5	methods	method	NOUN
easat-4496	61	6	for	for	ADP
easat-4496	61	7	measuring	measure	VERB
easat-4496	61	8	audit	audit	NOUN
easat-4496	61	9	quality	quality	NOUN
easat-4496	61	10	,	,	PUNCT
easat-4496	61	11	francis	francis	PROPN
easat-4496	62	1	[	[	X
easat-4496	62	2	2	2	NUM
easat-4496	62	3	]	]	PUNCT
easat-4496	62	4	notes	note	VERB
easat-4496	62	5	that	that	SCONJ
easat-4496	62	6	most	most	ADJ
easat-4496	62	7	empirical	empirical	ADJ
easat-4496	62	8	studies	study	NOUN
easat-4496	62	9	use	use	VERB
easat-4496	62	10	a	a	DET
easat-4496	62	11	binary	binary	ADJ
easat-4496	62	12	variable	variable	NOUN
easat-4496	62	13	(	(	PUNCT
easat-4496	62	14	correct	correct	ADJ
easat-4496	62	15	/	/	SYM
easat-4496	62	16	incorrect	incorrect	ADJ
easat-4496	62	17	)	)	PUNCT
easat-4496	62	18	to	to	PART
easat-4496	62	19	measure	measure	VERB
easat-4496	62	20	audit	audit	NOUN
easat-4496	62	21	quality	quality	NOUN
easat-4496	62	22	;	;	PUNCT
easat-4496	62	23	however	however	ADV
easat-4496	62	24	,	,	PUNCT
easat-4496	62	25	this	this	PRON
easat-4496	62	26	does	do	AUX
easat-4496	62	27	not	not	PART
easat-4496	62	28	always	always	ADV
easat-4496	62	29	accurately	accurately	ADV
easat-4496	62	30	reflect	reflect	VERB
easat-4496	62	31	the	the	DET
easat-4496	62	32	actual	actual	ADJ
easat-4496	62	33	outcomes	outcome	NOUN
easat-4496	62	34	.	.	PUNCT
easat-4496	63	1	he	he	PRON
easat-4496	63	2	suggests	suggest	VERB
easat-4496	63	3	that	that	SCONJ
easat-4496	63	4	audit	audit	NOUN
easat-4496	63	5	quality	quality	NOUN
easat-4496	63	6	should	should	AUX
easat-4496	63	7	be	be	AUX
easat-4496	63	8	viewed	view	VERB
easat-4496	63	9	as	as	ADP
easat-4496	63	10	a	a	DET
easat-4496	63	11	continuous	continuous	ADJ
easat-4496	63	12	variable	variable	NOUN
easat-4496	63	13	that	that	PRON
easat-4496	63	14	ranges	range	VERB
easat-4496	63	15	from	from	ADP
easat-4496	63	16	"	"	PUNCT
easat-4496	63	17	low	low	ADJ
easat-4496	63	18	"	"	PUNCT
easat-4496	63	19	to	to	AUX
easat-4496	63	20	"	"	PUNCT
easat-4496	63	21	high	high	ADJ
easat-4496	63	22	"	"	PUNCT
easat-4496	63	23	.	.	PUNCT
easat-4496	64	1	at	at	ADP
easat-4496	64	2	the	the	DET
easat-4496	64	3	same	same	ADJ
easat-4496	64	4	time	time	NOUN
easat-4496	64	5	,	,	PUNCT
easat-4496	64	6	it	it	PRON
easat-4496	64	7	is	be	AUX
easat-4496	64	8	necessary	necessary	ADJ
easat-4496	64	9	to	to	PART
easat-4496	64	10	minimize	minimize	VERB
easat-4496	64	11	biased	biased	ADJ
easat-4496	64	12	assessments	assessment	NOUN
easat-4496	64	13	of	of	ADP
easat-4496	64	14	audit	audit	NOUN
easat-4496	64	15	quality	quality	NOUN
easat-4496	64	16	due	due	ADP
easat-4496	64	17	to	to	ADP
easat-4496	64	18	the	the	DET
easat-4496	64	19	unreasonable	unreasonable	ADJ
easat-4496	64	20	expectations	expectation	NOUN
easat-4496	64	21	of	of	ADP
easat-4496	64	22	the	the	DET
easat-4496	64	23	public	public	NOUN
easat-4496	64	24	[	[	X
easat-4496	64	25	13	13	NUM
easat-4496	64	26	]	]	PUNCT
easat-4496	64	27	.	.	PUNCT
easat-4496	65	1	according	accord	VERB
easat-4496	65	2	to	to	ADP
easat-4496	65	3	francis	francis	PROPN
easat-4496	65	4	[	[	X
easat-4496	65	5	2	2	NUM
easat-4496	65	6	]	]	PUNCT
easat-4496	65	7	measuring	measure	VERB
easat-4496	65	8	audit	audit	NOUN
easat-4496	65	9	quality	quality	NOUN
easat-4496	65	10	by	by	ADP
easat-4496	65	11	including	include	VERB
easat-4496	65	12	the	the	DET
easat-4496	65	13	impact	impact	NOUN
easat-4496	65	14	of	of	ADP
easat-4496	65	15	audit	audit	NOUN
easat-4496	65	16	outputs	output	NOUN
easat-4496	65	17	on	on	ADP
easat-4496	65	18	the	the	DET
easat-4496	65	19	trust	trust	NOUN
easat-4496	65	20	of	of	ADP
easat-4496	65	21	clients	client	NOUN
easat-4496	65	22	and	and	CCONJ
easat-4496	65	23	actual	actual	ADJ
easat-4496	65	24	users	user	NOUN
easat-4496	65	25	is	be	AUX
easat-4496	65	26	essential	essential	ADJ
easat-4496	65	27	.	.	PUNCT
easat-4496	66	1	some	some	DET
easat-4496	66	2	common	common	ADJ
easat-4496	66	3	measures	measure	NOUN
easat-4496	66	4	that	that	PRON
easat-4496	66	5	determine	determine	VERB
easat-4496	66	6	the	the	DET
easat-4496	66	7	trust	trust	NOUN
easat-4496	66	8	of	of	ADP
easat-4496	66	9	audit	audit	NOUN
easat-4496	66	10	clients	client	NOUN
easat-4496	66	11	include	include	VERB
easat-4496	66	12	perceptions	perception	NOUN
easat-4496	66	13	of	of	ADP
easat-4496	66	14	reliability	reliability	NOUN
easat-4496	66	15	and	and	CCONJ
easat-4496	66	16	satisfaction	satisfaction	NOUN
easat-4496	66	17	based	base	VERB
easat-4496	66	18	on	on	ADP
easat-4496	66	19	the	the	DET
easat-4496	66	20	audit	audit	NOUN
easat-4496	66	21	firm	firm	NOUN
easat-4496	66	22	's	's	PART
easat-4496	66	23	perceived	perceive	VERB
easat-4496	66	24	independence	independence	NOUN
easat-4496	66	25	,	,	PUNCT
easat-4496	66	26	professionalism	professionalism	NOUN
easat-4496	66	27	,	,	PUNCT
easat-4496	66	28	and	and	CCONJ
easat-4496	66	29	reputation	reputation	NOUN
easat-4496	66	30	.	.	PUNCT
easat-4496	67	1	based	base	VERB
easat-4496	67	2	on	on	ADP
easat-4496	67	3	this	this	DET
easat-4496	67	4	approach	approach	NOUN
easat-4496	67	5	,	,	PUNCT
easat-4496	67	6	the	the	DET
easat-4496	67	7	evaluation	evaluation	NOUN
easat-4496	67	8	of	of	ADP
easat-4496	67	9	audit	audit	NOUN
easat-4496	67	10	quality	quality	NOUN
easat-4496	67	11	must	must	AUX
easat-4496	67	12	be	be	AUX
easat-4496	67	13	contextualized	contextualize	VERB
easat-4496	67	14	within	within	ADP
easat-4496	67	15	the	the	DET
easat-4496	67	16	quality	quality	NOUN
easat-4496	67	17	of	of	ADP
easat-4496	67	18	audit	audit	NOUN
easat-4496	67	19	services	service	NOUN
easat-4496	67	20	provided	provide	VERB
easat-4496	67	21	to	to	ADP
easat-4496	67	22	users	user	NOUN
easat-4496	67	23	.	.	PUNCT
easat-4496	68	1	according	accord	VERB
easat-4496	68	2	to	to	ADP
easat-4496	68	3	sutton	sutton	PROPN
easat-4496	68	4	[	[	X
easat-4496	68	5	14	14	NUM
easat-4496	68	6	]	]	PUNCT
easat-4496	68	7	there	there	PRON
easat-4496	68	8	is	be	VERB
easat-4496	68	9	no	no	DET
easat-4496	68	10	singular	singular	NOUN
easat-4496	68	11	,	,	PUNCT
easat-4496	68	12	universally	universally	ADV
easat-4496	68	13	accepted	accept	VERB
easat-4496	68	14	definition	definition	NOUN
easat-4496	68	15	of	of	ADP
easat-4496	68	16	audit	audit	NOUN
easat-4496	68	17	quality	quality	NOUN
easat-4496	68	18	or	or	CCONJ
easat-4496	68	19	audit	audit	NOUN
easat-4496	68	20	service	service	NOUN
easat-4496	68	21	quality	quality	NOUN
easat-4496	68	22	due	due	ADP
easat-4496	68	23	to	to	ADP
easat-4496	68	24	the	the	DET
easat-4496	68	25	differing	differ	VERB
easat-4496	68	26	roles	role	NOUN
easat-4496	68	27	and	and	CCONJ
easat-4496	68	28	perspectives	perspective	NOUN
easat-4496	68	29	among	among	ADP
easat-4496	68	30	stakeholders	stakeholder	NOUN
easat-4496	68	31	,	,	PUNCT
easat-4496	68	32	such	such	ADJ
easat-4496	68	33	as	as	ADP
easat-4496	68	34	(	(	PUNCT
easat-4496	68	35	i	i	NOUN
easat-4496	68	36	)	)	PUNCT
easat-4496	68	37	external	external	ADJ
easat-4496	68	38	users	user	NOUN
easat-4496	68	39	,	,	PUNCT
easat-4496	68	40	(	(	PUNCT
easat-4496	68	41	ii	ii	NOUN
easat-4496	68	42	)	)	PUNCT
easat-4496	68	43	audit	audit	NOUN
easat-4496	68	44	clients	client	NOUN
easat-4496	68	45	,	,	PUNCT
easat-4496	68	46	and	and	CCONJ
easat-4496	68	47	(	(	PUNCT
easat-4496	68	48	iii	iii	NOUN
easat-4496	68	49	)	)	PUNCT
easat-4496	68	50	auditors	auditor	NOUN
easat-4496	68	51	.	.	PUNCT
easat-4496	69	1	thus	thus	ADV
easat-4496	69	2	,	,	PUNCT
easat-4496	69	3	while	while	SCONJ
easat-4496	69	4	audit	audit	NOUN
easat-4496	69	5	quality	quality	NOUN
easat-4496	69	6	focuses	focus	VERB
easat-4496	69	7	on	on	ADP
easat-4496	69	8	input	input	NOUN
easat-4496	69	9	factors	factor	NOUN
easat-4496	69	10	,	,	PUNCT
easat-4496	69	11	the	the	DET
easat-4496	69	12	audit	audit	NOUN
easat-4496	69	13	process	process	NOUN
easat-4496	69	14	,	,	PUNCT
easat-4496	69	15	and	and	CCONJ
easat-4496	69	16	audit	audit	VERB
easat-4496	69	17	outcomes	outcome	NOUN
easat-4496	69	18	[	[	X
easat-4496	69	19	1	1	X
easat-4496	69	20	]	]	PUNCT
easat-4496	69	21	to	to	PART
easat-4496	69	22	ensure	ensure	VERB
easat-4496	69	23	that	that	SCONJ
easat-4496	69	24	the	the	DET
easat-4496	69	25	audit	audit	NOUN
easat-4496	69	26	meets	meet	VERB
easat-4496	69	27	its	its	PRON
easat-4496	69	28	objectives	objective	NOUN
easat-4496	69	29	and	and	CCONJ
easat-4496	69	30	complies	complie	NOUN
easat-4496	69	31	with	with	ADP
easat-4496	69	32	professional	professional	ADJ
easat-4496	69	33	standards	standard	NOUN
easat-4496	69	34	,	,	PUNCT
easat-4496	69	35	audit	audit	NOUN
easat-4496	69	36	service	service	NOUN
easat-4496	69	37	quality	quality	NOUN
easat-4496	69	38	emphasizes	emphasize	VERB
easat-4496	69	39	the	the	DET
easat-4496	69	40	experience	experience	NOUN
easat-4496	69	41	and	and	CCONJ
easat-4496	69	42	satisfaction	satisfaction	NOUN
easat-4496	69	43	of	of	ADP
easat-4496	69	44	clients	client	NOUN
easat-4496	69	45	during	during	ADP
easat-4496	69	46	the	the	DET
easat-4496	69	47	provision	provision	NOUN
easat-4496	69	48	of	of	ADP
easat-4496	69	49	audit	audit	NOUN
easat-4496	69	50	services	service	NOUN
easat-4496	69	51	and	and	CCONJ
easat-4496	69	52	the	the	DET
easat-4496	69	53	impact	impact	NOUN
easat-4496	69	54	of	of	ADP
easat-4496	69	55	audit	audit	NOUN
easat-4496	69	56	results	result	NOUN
easat-4496	69	57	on	on	ADP
easat-4496	69	58	public	public	ADJ
easat-4496	69	59	trust	trust	NOUN
easat-4496	69	60	.	.	PUNCT
easat-4496	70	1	from	from	ADP
easat-4496	70	2	the	the	DET
easat-4496	70	3	above	above	ADJ
easat-4496	70	4	analysis	analysis	NOUN
easat-4496	70	5	,	,	PUNCT
easat-4496	70	6	we	we	PRON
easat-4496	70	7	identify	identify	VERB
easat-4496	70	8	the	the	DET
easat-4496	70	9	attributes	attribute	NOUN
easat-4496	70	10	of	of	ADP
easat-4496	70	11	audit	audit	NOUN
easat-4496	70	12	service	service	NOUN
easat-4496	70	13	quality	quality	NOUN
easat-4496	70	14	used	use	VERB
easat-4496	70	15	as	as	ADP
easat-4496	70	16	measures	measure	NOUN
easat-4496	70	17	,	,	PUNCT
easat-4496	70	18	which	which	PRON
easat-4496	70	19	include	include	VERB
easat-4496	70	20	:	:	PUNCT
easat-4496	70	21	•	•	ADP
easat-4496	70	22	achieving	achieve	VERB
easat-4496	70	23	audit	audit	NOUN
easat-4496	70	24	objectives	objective	NOUN
easat-4496	70	25	[	[	X
easat-4496	70	26	1	1	NUM
easat-4496	70	27	,	,	PUNCT
easat-4496	70	28	10	10	NUM
easat-4496	70	29	]	]	PUNCT
easat-4496	70	30	;	;	PUNCT
easat-4496	70	31	•	•	NUM
easat-4496	70	32	meeting	meet	VERB
easat-4496	70	33	professional	professional	ADJ
easat-4496	70	34	standards	standard	NOUN
easat-4496	70	35	requirements	requirement	NOUN
easat-4496	70	36	[	[	X
easat-4496	70	37	4	4	NUM
easat-4496	70	38	,	,	PUNCT
easat-4496	70	39	10	10	NUM
easat-4496	70	40	]	]	PUNCT
easat-4496	70	41	;	;	PUNCT
easat-4496	70	42	•	•	NUM
easat-4496	70	43	stakeholder	stakeholder	NOUN
easat-4496	70	44	satisfaction	satisfaction	NOUN
easat-4496	70	45	,	,	PUNCT
easat-4496	70	46	such	such	ADJ
easat-4496	70	47	as	as	ADP
easat-4496	70	48	meeting	meet	VERB
easat-4496	70	49	the	the	DET
easat-4496	70	50	needs	need	NOUN
easat-4496	70	51	of	of	ADP
easat-4496	70	52	clients	client	NOUN
easat-4496	70	53	and	and	CCONJ
easat-4496	70	54	users	user	NOUN
easat-4496	70	55	of	of	ADP
easat-4496	70	56	audit	audit	NOUN
easat-4496	70	57	reports	report	VERB
easat-4496	70	58	[	[	X
easat-4496	70	59	1	1	NUM
easat-4496	70	60	]	]	SYM
easat-4496	70	61	•	•	NOUN
easat-4496	70	62	reliable	reliable	ADJ
easat-4496	70	63	and	and	CCONJ
easat-4496	70	64	useful	useful	ADJ
easat-4496	70	65	audited	audit	VERB
easat-4496	70	66	financial	financial	ADJ
easat-4496	70	67	reports	report	NOUN
easat-4496	70	68	:	:	PUNCT
easat-4496	70	69	meeting	meet	VERB
easat-4496	70	70	the	the	DET
easat-4496	70	71	public	public	NOUN
easat-4496	70	72	's	's	PART
easat-4496	70	73	reasonable	reasonable	ADJ
easat-4496	70	74	expectations	expectation	NOUN
easat-4496	70	75	by	by	ADP
easat-4496	70	76	detecting	detect	VERB
easat-4496	70	77	fraud	fraud	NOUN
easat-4496	70	78	and	and	CCONJ
easat-4496	70	79	assessing	assess	VERB
easat-4496	70	80	the	the	DET
easat-4496	70	81	client	client	NOUN
easat-4496	70	82	's	's	PART
easat-4496	70	83	ability	ability	NOUN
easat-4496	70	84	to	to	PART
easat-4496	70	85	continue	continue	VERB
easat-4496	70	86	as	as	ADP
easat-4496	70	87	a	a	DET
easat-4496	70	88	going	go	VERB
easat-4496	70	89	concern	concern	NOUN
easat-4496	70	90	[	[	X
easat-4496	70	91	2	2	NUM
easat-4496	70	92	,	,	PUNCT
easat-4496	70	93	9	9	NUM
easat-4496	70	94	]	]	PUNCT
easat-4496	70	95	.	.	PUNCT
easat-4496	71	1	2.1	2.1	NUM
easat-4496	71	2	.	.	PUNCT
easat-4496	71	3	auditor	auditor	NOUN
easat-4496	71	4	competence	competence	NOUN
easat-4496	71	5	and	and	CCONJ
easat-4496	71	6	audit	audit	NOUN
easat-4496	71	7	service	service	NOUN
easat-4496	71	8	quality	quality	NOUN
easat-4496	71	9	personal	personal	ADJ
easat-4496	71	10	competence	competence	NOUN
easat-4496	71	11	is	be	AUX
easat-4496	71	12	composed	compose	VERB
easat-4496	71	13	of	of	ADP
easat-4496	71	14	knowledge	knowledge	NOUN
easat-4496	71	15	,	,	PUNCT
easat-4496	71	16	skills	skill	NOUN
easat-4496	71	17	,	,	PUNCT
easat-4496	71	18	and	and	CCONJ
easat-4496	71	19	attitudes	attitude	NOUN
easat-4496	71	20	.	.	PUNCT
easat-4496	72	1	in	in	ADP
easat-4496	72	2	auditing	auditing	NOUN
easat-4496	72	3	,	,	PUNCT
easat-4496	72	4	auditor	auditor	NOUN
easat-4496	72	5	competence	competence	NOUN
easat-4496	72	6	is	be	AUX
easat-4496	72	7	specified	specify	VERB
easat-4496	72	8	as	as	ADP
easat-4496	72	9	knowledge	knowledge	NOUN
easat-4496	72	10	,	,	PUNCT
easat-4496	72	11	skills	skill	NOUN
easat-4496	72	12	(	(	PUNCT
easat-4496	72	13	experience	experience	NOUN
easat-4496	72	14	and	and	CCONJ
easat-4496	72	15	analytical	analytical	ADJ
easat-4496	72	16	skills	skill	NOUN
easat-4496	72	17	)	)	PUNCT
easat-4496	72	18	,	,	PUNCT
easat-4496	72	19	and	and	CCONJ
easat-4496	72	20	a	a	DET
easat-4496	72	21	professional	professional	ADJ
easat-4496	72	22	skepticism	skepticism	NOUN
easat-4496	72	23	attitude	attitude	NOUN
easat-4496	72	24	[	[	X
easat-4496	72	25	15	15	NUM
easat-4496	72	26	]	]	PUNCT
easat-4496	72	27	.	.	PUNCT
easat-4496	73	1	accordingly	accordingly	ADV
easat-4496	73	2	,	,	PUNCT
easat-4496	73	3	the	the	PRON
easat-4496	73	4	higher	high	ADJ
easat-4496	73	5	the	the	DET
easat-4496	73	6	auditor	auditor	NOUN
easat-4496	73	7	's	's	PART
easat-4496	73	8	competence	competence	NOUN
easat-4496	73	9	,	,	PUNCT
easat-4496	73	10	the	the	PRON
easat-4496	73	11	higher	high	ADJ
easat-4496	73	12	the	the	DET
easat-4496	73	13	audit	audit	NOUN
easat-4496	73	14	quality	quality	NOUN
easat-4496	73	15	[	[	X
easat-4496	73	16	16	16	NUM
easat-4496	73	17	]	]	PUNCT
easat-4496	73	18	.	.	PUNCT
easat-4496	74	1	auditor	auditor	NOUN
easat-4496	74	2	competence	competence	NOUN
easat-4496	74	3	enables	enable	VERB
easat-4496	74	4	them	they	PRON
easat-4496	74	5	to	to	PART
easat-4496	74	6	properly	properly	ADV
easat-4496	74	7	execute	execute	VERB
easat-4496	74	8	audit	audit	NOUN
easat-4496	74	9	procedures	procedure	NOUN
easat-4496	74	10	,	,	PUNCT
easat-4496	74	11	maintain	maintain	VERB
easat-4496	74	12	independence	independence	NOUN
easat-4496	74	13	,	,	PUNCT
easat-4496	74	14	and	and	CCONJ
easat-4496	74	15	have	have	VERB
easat-4496	74	16	the	the	DET
easat-4496	74	17	fortitude	fortitude	NOUN
easat-4496	74	18	not	not	PART
easat-4496	74	19	to	to	PART
easat-4496	74	20	compromise	compromise	VERB
easat-4496	74	21	on	on	ADP
easat-4496	74	22	regulatory	regulatory	ADJ
easat-4496	74	23	violations	violation	NOUN
easat-4496	74	24	,	,	PUNCT
easat-4496	74	25	delivering	deliver	VERB
easat-4496	74	26	high	high	ADJ
easat-4496	74	27	-	-	PUNCT
easat-4496	74	28	quality	quality	NOUN
easat-4496	74	29	audit	audit	NOUN
easat-4496	74	30	results	result	NOUN
easat-4496	74	31	.	.	PUNCT
easat-4496	75	1	the	the	DET
easat-4496	75	2	research	research	NOUN
easat-4496	75	3	results	result	NOUN
easat-4496	75	4	of	of	ADP
easat-4496	75	5	christensen	christensen	PROPN
easat-4496	75	6	,	,	PUNCT
easat-4496	75	7	et	et	PROPN
easat-4496	75	8	al	al	PROPN
easat-4496	75	9	.	.	PUNCT
easat-4496	76	1	[	[	X
easat-4496	76	2	17	17	NUM
easat-4496	76	3	]	]	PUNCT
easat-4496	76	4	indicate	indicate	VERB
easat-4496	76	5	that	that	SCONJ
easat-4496	76	6	investors	investor	NOUN
easat-4496	76	7	place	place	VERB
easat-4496	76	8	importance	importance	NOUN
easat-4496	76	9	on	on	ADP
easat-4496	76	10	auditor	auditor	NOUN
easat-4496	76	11	competence	competence	NOUN
easat-4496	76	12	,	,	PUNCT
easat-4496	76	13	viewing	view	VERB
easat-4496	76	14	it	it	PRON
easat-4496	76	15	as	as	ADP
easat-4496	76	16	a	a	DET
easat-4496	76	17	key	key	ADJ
easat-4496	76	18	indicator	indicator	NOUN
easat-4496	76	19	of	of	ADP
easat-4496	76	20	high	high	ADJ
easat-4496	76	21	-	-	PUNCT
easat-4496	76	22	quality	quality	NOUN
easat-4496	76	23	audit	audit	NOUN
easat-4496	76	24	services	service	NOUN
easat-4496	76	25	.	.	PUNCT
easat-4496	77	1	similarly	similarly	ADV
easat-4496	77	2	,	,	PUNCT
easat-4496	77	3	rajgopal	rajgopal	NOUN
easat-4496	77	4	,	,	PUNCT
easat-4496	77	5	et	et	PROPN
easat-4496	77	6	al	al	PROPN
easat-4496	77	7	.	.	PUNCT
easat-4496	78	1	[	[	X
easat-4496	78	2	18	18	NUM
easat-4496	78	3	]	]	PUNCT
easat-4496	78	4	affirmed	affirm	VERB
easat-4496	78	5	that	that	SCONJ
easat-4496	78	6	competence	competence	NOUN
easat-4496	78	7	is	be	AUX
easat-4496	78	8	a	a	DET
easat-4496	78	9	standard	standard	NOUN
easat-4496	78	10	for	for	SCONJ
easat-4496	78	11	auditors	auditor	NOUN
easat-4496	78	12	to	to	PART
easat-4496	78	13	perform	perform	VERB
easat-4496	78	14	audit	audit	NOUN
easat-4496	78	15	tasks	task	NOUN
easat-4496	78	16	accurately	accurately	ADV
easat-4496	78	17	.	.	PUNCT
easat-4496	79	1	according	accord	VERB
easat-4496	79	2	to	to	ADP
easat-4496	79	3	putria	putria	NOUN
easat-4496	79	4	and	and	CCONJ
easat-4496	79	5	mardijuwonob	mardijuwonob	VERB
easat-4496	79	6	[	[	X
easat-4496	79	7	15	15	NUM
easat-4496	79	8	]	]	X
easat-4496	79	9	competent	competent	ADJ
easat-4496	79	10	auditors	auditor	NOUN
easat-4496	79	11	provide	provide	VERB
easat-4496	79	12	higher	high	ADJ
easat-4496	79	13	-	-	PUNCT
easat-4496	79	14	quality	quality	NOUN
easat-4496	79	15	audit	audit	NOUN
easat-4496	79	16	services	service	NOUN
easat-4496	79	17	,	,	PUNCT
easat-4496	79	18	enhancing	enhance	VERB
easat-4496	79	19	financial	financial	ADJ
easat-4496	79	20	statement	statement	NOUN
easat-4496	79	21	reliability	reliability	NOUN
easat-4496	79	22	.	.	PUNCT
easat-4496	80	1	the	the	DET
easat-4496	80	2	positive	positive	ADJ
easat-4496	80	3	relationship	relationship	NOUN
easat-4496	80	4	between	between	ADP
easat-4496	80	5	auditor	auditor	NOUN
easat-4496	80	6	competence	competence	NOUN
easat-4496	80	7	and	and	CCONJ
easat-4496	80	8	audit	audit	NOUN
easat-4496	80	9	quality	quality	NOUN
easat-4496	80	10	has	have	AUX
easat-4496	80	11	also	also	ADV
easat-4496	80	12	been	be	AUX
easat-4496	80	13	found	find	VERB
easat-4496	80	14	in	in	ADP
easat-4496	80	15	the	the	DET
easat-4496	80	16	results	result	NOUN
easat-4496	80	17	of	of	ADP
easat-4496	80	18	most	most	ADJ
easat-4496	80	19	studies	study	NOUN
easat-4496	80	20	[	[	X
easat-4496	80	21	19	19	NUM
easat-4496	80	22	,	,	PUNCT
easat-4496	80	23	20	20	NUM
easat-4496	80	24	]	]	PUNCT
easat-4496	80	25	.	.	PUNCT
easat-4496	81	1	therefore	therefore	ADV
easat-4496	81	2	,	,	PUNCT
easat-4496	81	3	we	we	PRON
easat-4496	81	4	formulate	formulate	VERB
easat-4496	81	5	the	the	DET
easat-4496	81	6	research	research	NOUN
easat-4496	81	7	hypothesis	hypothesis	NOUN
easat-4496	81	8	:	:	PUNCT
easat-4496	81	9	h1	h1	PROPN
easat-4496	81	10	:	:	PUNCT
easat-4496	81	11	auditor	auditor	NOUN
easat-4496	81	12	competence	competence	NOUN
easat-4496	81	13	positively	positively	ADV
easat-4496	81	14	influences	influence	VERB
easat-4496	81	15	the	the	DET
easat-4496	81	16	quality	quality	NOUN
easat-4496	81	17	of	of	ADP
easat-4496	81	18	audit	audit	NOUN
easat-4496	81	19	services	service	NOUN
easat-4496	81	20	provided	provide	VERB
easat-4496	81	21	by	by	ADP
easat-4496	81	22	audit	audit	NOUN
easat-4496	81	23	firms	firm	NOUN
easat-4496	81	24	in	in	ADP
easat-4496	81	25	vietnam	vietnam	PROPN
easat-4496	81	26	2.2	2.2	NUM
easat-4496	81	27	.	.	PUNCT
easat-4496	82	1	auditor	auditor	NOUN
easat-4496	82	2	independence	independence	NOUN
easat-4496	82	3	and	and	CCONJ
easat-4496	82	4	audit	audit	NOUN
easat-4496	82	5	service	service	NOUN
easat-4496	82	6	quality	quality	NOUN
easat-4496	82	7	tepalagul	tepalagul	NOUN
easat-4496	82	8	and	and	CCONJ
easat-4496	82	9	lin	lin	PROPN
easat-4496	83	1	[	[	X
easat-4496	83	2	8	8	NUM
easat-4496	83	3	]	]	PUNCT
easat-4496	83	4	assert	assert	VERB
easat-4496	83	5	that	that	SCONJ
easat-4496	83	6	auditor	auditor	NOUN
easat-4496	83	7	independence	independence	NOUN
easat-4496	83	8	is	be	AUX
easat-4496	83	9	crucial	crucial	ADJ
easat-4496	83	10	because	because	SCONJ
easat-4496	83	11	it	it	PRON
easat-4496	83	12	directly	directly	ADV
easat-4496	83	13	impacts	impact	VERB
easat-4496	83	14	audit	audit	NOUN
easat-4496	83	15	quality	quality	NOUN
easat-4496	83	16	.	.	PUNCT
easat-4496	84	1	in	in	ADP
easat-4496	84	2	agreement	agreement	NOUN
easat-4496	84	3	,	,	PUNCT
easat-4496	84	4	putria	putria	NOUN
easat-4496	84	5	and	and	CCONJ
easat-4496	84	6	mardijuwonob	mardijuwonob	VERB
easat-4496	84	7	[	[	X
easat-4496	84	8	15	15	NUM
easat-4496	84	9	]	]	PUNCT
easat-4496	84	10	notes	note	VERB
easat-4496	84	11	that	that	SCONJ
easat-4496	84	12	auditors	auditor	NOUN
easat-4496	84	13	must	must	AUX
easat-4496	84	14	be	be	AUX
easat-4496	84	15	independent	independent	ADJ
easat-4496	84	16	and	and	CCONJ
easat-4496	84	17	not	not	PART
easat-4496	84	18	subject	subject	ADJ
easat-4496	84	19	to	to	ADP
easat-4496	84	20	any	any	DET
easat-4496	84	21	influence	influence	NOUN
easat-4496	84	22	from	from	ADP
easat-4496	84	23	clients	client	NOUN
easat-4496	84	24	in	in	ADP
easat-4496	84	25	their	their	PRON
easat-4496	84	26	audit	audit	NOUN
easat-4496	84	27	activities	activity	NOUN
easat-4496	84	28	or	or	CCONJ
easat-4496	84	29	in	in	ADP
easat-4496	84	30	reporting	report	VERB
easat-4496	84	31	audit	audit	NOUN
easat-4496	84	32	findings	finding	NOUN
easat-4496	84	33	.	.	PUNCT
easat-4496	85	1	independence	independence	NOUN
easat-4496	85	2	represents	represent	VERB
easat-4496	85	3	objectivity	objectivity	NOUN
easat-4496	85	4	in	in	ADP
easat-4496	85	5	forming	form	VERB
easat-4496	85	6	audit	audit	NOUN
easat-4496	85	7	opinions	opinion	NOUN
easat-4496	85	8	.	.	PUNCT
easat-4496	86	1	therefore	therefore	ADV
easat-4496	86	2	,	,	PUNCT
easat-4496	86	3	ethical	ethical	ADJ
easat-4496	86	4	principles	principle	NOUN
easat-4496	86	5	require	require	VERB
easat-4496	86	6	auditors	auditor	NOUN
easat-4496	86	7	to	to	PART
easat-4496	86	8	be	be	AUX
easat-4496	86	9	independent	independent	ADJ
easat-4496	86	10	in	in	ADP
easat-4496	86	11	mindset	mindset	NOUN
easat-4496	86	12	,	,	PUNCT
easat-4496	86	13	form	form	NOUN
easat-4496	86	14	,	,	PUNCT
easat-4496	86	15	and	and	CCONJ
easat-4496	86	16	professional	professional	ADJ
easat-4496	86	17	competence	competence	NOUN
easat-4496	86	18	to	to	PART
easat-4496	86	19	ensure	ensure	VERB
easat-4496	86	20	that	that	SCONJ
easat-4496	86	21	audit	audit	NOUN
easat-4496	86	22	opinions	opinion	NOUN
easat-4496	86	23	are	be	AUX
easat-4496	86	24	objective	objective	ADJ
easat-4496	86	25	and	and	CCONJ
easat-4496	86	26	reliable	reliable	ADJ
easat-4496	86	27	.	.	PUNCT
easat-4496	87	1	numerous	numerous	ADJ
easat-4496	87	2	empirical	empirical	ADJ
easat-4496	87	3	studies	study	NOUN
easat-4496	87	4	have	have	AUX
easat-4496	87	5	demonstrated	demonstrate	VERB
easat-4496	87	6	the	the	DET
easat-4496	87	7	positive	positive	ADJ
easat-4496	87	8	impact	impact	NOUN
easat-4496	87	9	of	of	ADP
easat-4496	87	10	auditor	auditor	NOUN
easat-4496	87	11	independence	independence	NOUN
easat-4496	87	12	416	416	NUM
easat-4496	87	13	edelweiss	edelweiss	PROPN
easat-4496	87	14	applied	apply	VERB
easat-4496	87	15	science	science	NOUN
easat-4496	87	16	and	and	CCONJ
easat-4496	87	17	technology	technology	NOUN
easat-4496	87	18	issn	issn	PROPN
easat-4496	87	19	:	:	PUNCT
easat-4496	87	20	2576	2576	NUM
easat-4496	87	21	-	-	SYM
easat-4496	87	22	8484	8484	NUM
easat-4496	87	23	vol	vol	NOUN
easat-4496	87	24	.	.	PROPN
easat-4496	88	1	9	9	NUM
easat-4496	88	2	,	,	PUNCT
easat-4496	88	3	no	no	INTJ
easat-4496	88	4	.	.	NOUN
easat-4496	88	5	2	2	NUM
easat-4496	88	6	:	:	PUNCT
easat-4496	88	7	413	413	NUM
easat-4496	88	8	-	-	SYM
easat-4496	88	9	424	424	NUM
easat-4496	88	10	,	,	PUNCT
easat-4496	88	11	2025	2025	NUM
easat-4496	88	12	doi	doi	NOUN
easat-4496	88	13	:	:	PUNCT
easat-4496	88	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	88	15	©	©	PROPN
easat-4496	88	16	2025	2025	NUM
easat-4496	88	17	by	by	ADP
easat-4496	88	18	the	the	DET
easat-4496	88	19	authors	author	NOUN
easat-4496	88	20	;	;	PUNCT
easat-4496	88	21	licensee	licensee	PROPN
easat-4496	88	22	learning	learning	NOUN
easat-4496	88	23	gate	gate	NOUN
easat-4496	88	24	on	on	ADP
easat-4496	88	25	audit	audit	NOUN
easat-4496	88	26	quality	quality	NOUN
easat-4496	88	27	,	,	PUNCT
easat-4496	88	28	even	even	ADV
easat-4496	88	29	when	when	SCONJ
easat-4496	88	30	certain	certain	ADJ
easat-4496	88	31	threats	threat	NOUN
easat-4496	88	32	to	to	ADP
easat-4496	88	33	auditor	auditor	NOUN
easat-4496	88	34	independence	independence	NOUN
easat-4496	88	35	arise	arise	VERB
easat-4496	88	36	,	,	PUNCT
easat-4496	88	37	such	such	ADJ
easat-4496	88	38	as	as	ADP
easat-4496	88	39	providing	provide	VERB
easat-4496	88	40	non	non	ADJ
easat-4496	88	41	-	-	ADJ
easat-4496	88	42	audit	audit	ADJ
easat-4496	88	43	services	service	NOUN
easat-4496	88	44	or	or	CCONJ
easat-4496	88	45	facing	face	VERB
easat-4496	88	46	time	time	NOUN
easat-4496	88	47	pressure	pressure	NOUN
easat-4496	88	48	[	[	X
easat-4496	88	49	21	21	NUM
easat-4496	88	50	]	]	PUNCT
easat-4496	88	51	.	.	PUNCT
easat-4496	89	1	when	when	SCONJ
easat-4496	89	2	auditors	auditor	NOUN
easat-4496	89	3	maintain	maintain	VERB
easat-4496	89	4	their	their	PRON
easat-4496	89	5	independence	independence	NOUN
easat-4496	89	6	,	,	PUNCT
easat-4496	89	7	they	they	PRON
easat-4496	89	8	can	can	AUX
easat-4496	89	9	make	make	VERB
easat-4496	89	10	assessments	assessment	NOUN
easat-4496	89	11	and	and	CCONJ
easat-4496	89	12	conclusions	conclusion	NOUN
easat-4496	89	13	objectively	objectively	ADV
easat-4496	89	14	,	,	PUNCT
easat-4496	89	15	free	free	ADJ
easat-4496	89	16	from	from	ADP
easat-4496	89	17	external	external	ADJ
easat-4496	89	18	factors	factor	NOUN
easat-4496	89	19	such	such	ADJ
easat-4496	89	20	as	as	ADP
easat-4496	89	21	client	client	NOUN
easat-4496	89	22	pressure	pressure	NOUN
easat-4496	89	23	or	or	CCONJ
easat-4496	89	24	personal	personal	ADJ
easat-4496	89	25	interests	interest	NOUN
easat-4496	89	26	.	.	PUNCT
easat-4496	90	1	this	this	PRON
easat-4496	90	2	helps	help	VERB
easat-4496	90	3	ensure	ensure	VERB
easat-4496	90	4	that	that	SCONJ
easat-4496	90	5	audit	audit	NOUN
easat-4496	90	6	reports	report	NOUN
easat-4496	90	7	accurately	accurately	ADV
easat-4496	90	8	reflect	reflect	VERB
easat-4496	90	9	the	the	DET
easat-4496	90	10	enterprise	enterprise	NOUN
easat-4496	90	11	's	's	PART
easat-4496	90	12	financial	financial	ADJ
easat-4496	90	13	situation	situation	NOUN
easat-4496	90	14	,	,	PUNCT
easat-4496	90	15	thereby	thereby	ADV
easat-4496	90	16	enhancing	enhance	VERB
easat-4496	90	17	the	the	DET
easat-4496	90	18	reliability	reliability	NOUN
easat-4496	90	19	and	and	CCONJ
easat-4496	90	20	transparency	transparency	NOUN
easat-4496	90	21	of	of	ADP
easat-4496	90	22	financial	financial	ADJ
easat-4496	90	23	information	information	NOUN
easat-4496	90	24	.	.	PUNCT
easat-4496	91	1	therefore	therefore	ADV
easat-4496	91	2	,	,	PUNCT
easat-4496	91	3	we	we	PRON
easat-4496	91	4	propose	propose	VERB
easat-4496	91	5	the	the	DET
easat-4496	91	6	research	research	NOUN
easat-4496	91	7	hypothesis	hypothesis	NOUN
easat-4496	91	8	:	:	PUNCT
easat-4496	91	9	h2	h2	NOUN
easat-4496	91	10	:	:	PUNCT
easat-4496	91	11	auditor	auditor	NOUN
easat-4496	91	12	independence	independence	NOUN
easat-4496	91	13	positively	positively	ADV
easat-4496	91	14	influences	influence	VERB
easat-4496	91	15	the	the	DET
easat-4496	91	16	quality	quality	NOUN
easat-4496	91	17	of	of	ADP
easat-4496	91	18	audit	audit	NOUN
easat-4496	91	19	services	service	NOUN
easat-4496	91	20	provided	provide	VERB
easat-4496	91	21	by	by	ADP
easat-4496	91	22	audit	audit	NOUN
easat-4496	91	23	firms	firm	NOUN
easat-4496	91	24	in	in	ADP
easat-4496	91	25	vietnam	vietnam	PROPN
easat-4496	91	26	.	.	PUNCT
easat-4496	92	1	2.3	2.3	NUM
easat-4496	92	2	.	.	PUNCT
easat-4496	92	3	auditor	auditor	NOUN
easat-4496	92	4	accountability	accountability	NOUN
easat-4496	92	5	and	and	CCONJ
easat-4496	92	6	audit	audit	NOUN
easat-4496	92	7	service	service	NOUN
easat-4496	92	8	quality	quality	NOUN
easat-4496	92	9	accountability	accountability	NOUN
easat-4496	92	10	refers	refer	VERB
easat-4496	92	11	to	to	PART
easat-4496	92	12	diverse	diverse	VERB
easat-4496	92	13	and	and	CCONJ
easat-4496	92	14	complex	complex	ADJ
easat-4496	92	15	relationships	relationship	NOUN
easat-4496	92	16	[	[	X
easat-4496	92	17	22	22	NUM
easat-4496	92	18	]	]	PUNCT
easat-4496	92	19	and	and	CCONJ
easat-4496	92	20	is	be	AUX
easat-4496	92	21	understood	understand	VERB
easat-4496	92	22	and	and	CCONJ
easat-4496	92	23	defined	define	VERB
easat-4496	92	24	differently	differently	ADV
easat-4496	92	25	depending	depend	VERB
easat-4496	92	26	on	on	ADP
easat-4496	92	27	the	the	DET
easat-4496	92	28	context	context	NOUN
easat-4496	92	29	[	[	X
easat-4496	92	30	23	23	NUM
easat-4496	92	31	]	]	PUNCT
easat-4496	92	32	.	.	PUNCT
easat-4496	93	1	due	due	ADP
easat-4496	93	2	to	to	ADP
easat-4496	93	3	this	this	DET
easat-4496	93	4	complexity	complexity	NOUN
easat-4496	93	5	,	,	PUNCT
easat-4496	93	6	there	there	PRON
easat-4496	93	7	are	be	VERB
easat-4496	93	8	many	many	ADJ
easat-4496	93	9	differing	differ	VERB
easat-4496	93	10	perspectives	perspective	NOUN
easat-4496	93	11	on	on	ADP
easat-4496	93	12	the	the	DET
easat-4496	93	13	essence	essence	NOUN
easat-4496	93	14	of	of	ADP
easat-4496	93	15	accountability	accountability	NOUN
easat-4496	93	16	within	within	ADP
easat-4496	93	17	the	the	DET
easat-4496	93	18	academic	academic	ADJ
easat-4496	93	19	community	community	NOUN
easat-4496	93	20	.	.	PUNCT
easat-4496	94	1	for	for	ADP
easat-4496	94	2	instance	instance	NOUN
easat-4496	94	3	,	,	PUNCT
easat-4496	94	4	accountability	accountability	NOUN
easat-4496	94	5	is	be	AUX
easat-4496	94	6	described	describe	VERB
easat-4496	94	7	as	as	ADP
easat-4496	94	8	the	the	DET
easat-4496	94	9	interactive	interactive	ADJ
easat-4496	94	10	exchange	exchange	NOUN
easat-4496	94	11	between	between	ADP
easat-4496	94	12	the	the	DET
easat-4496	94	13	accountable	accountable	ADJ
easat-4496	94	14	party	party	NOUN
easat-4496	94	15	regarding	regard	VERB
easat-4496	94	16	certain	certain	ADJ
easat-4496	94	17	decisions	decision	NOUN
easat-4496	94	18	and	and	CCONJ
easat-4496	94	19	actions	action	NOUN
easat-4496	94	20	to	to	ADP
easat-4496	94	21	the	the	DET
easat-4496	94	22	party	party	NOUN
easat-4496	94	23	to	to	PART
easat-4496	94	24	whom	whom	PRON
easat-4496	94	25	accountability	accountability	NOUN
easat-4496	94	26	is	be	AUX
easat-4496	94	27	owed	owe	VERB
easat-4496	94	28	,	,	PUNCT
easat-4496	94	29	along	along	ADP
easat-4496	94	30	with	with	ADP
easat-4496	94	31	the	the	DET
easat-4496	94	32	representative	representative	NOUN
easat-4496	94	33	’s	’s	PART
easat-4496	94	34	capacity	capacity	NOUN
easat-4496	94	35	for	for	ADP
easat-4496	94	36	remedy	remedy	NOUN
easat-4496	94	37	and	and	CCONJ
easat-4496	94	38	punishment	punishment	NOUN
easat-4496	94	39	[	[	X
easat-4496	94	40	24	24	NUM
easat-4496	94	41	]	]	PUNCT
easat-4496	94	42	.	.	PUNCT
easat-4496	95	1	accountability	accountability	NOUN
easat-4496	95	2	is	be	AUX
easat-4496	95	3	commonly	commonly	ADV
easat-4496	95	4	defined	define	VERB
easat-4496	95	5	in	in	ADP
easat-4496	95	6	auditing	audit	VERB
easat-4496	95	7	research	research	NOUN
easat-4496	95	8	as	as	ADP
easat-4496	95	9	“	"	PUNCT
easat-4496	95	10	…	…	PUNCT
easat-4496	95	11	the	the	DET
easat-4496	95	12	implicit	implicit	ADJ
easat-4496	95	13	or	or	CCONJ
easat-4496	95	14	explicit	explicit	ADJ
easat-4496	95	15	expectation	expectation	NOUN
easat-4496	95	16	that	that	SCONJ
easat-4496	95	17	one	one	PRON
easat-4496	95	18	may	may	AUX
easat-4496	95	19	be	be	AUX
easat-4496	95	20	called	call	VERB
easat-4496	95	21	on	on	ADP
easat-4496	95	22	to	to	PART
easat-4496	95	23	justify	justify	VERB
easat-4496	95	24	one	one	NUM
easat-4496	95	25	’s	’s	PART
easat-4496	95	26	beliefs	belief	NOUN
easat-4496	95	27	,	,	PUNCT
easat-4496	95	28	feelings	feeling	NOUN
easat-4496	95	29	or	or	CCONJ
easat-4496	95	30	actions	action	NOUN
easat-4496	95	31	to	to	ADP
easat-4496	95	32	others	other	NOUN
easat-4496	95	33	”	"	PUNCT
easat-4496	96	1	[	[	X
easat-4496	96	2	25	25	NUM
easat-4496	96	3	]	]	PUNCT
easat-4496	96	4	.	.	PUNCT
easat-4496	97	1	research	research	NOUN
easat-4496	97	2	in	in	ADP
easat-4496	97	3	auditing	auditing	NOUN
easat-4496	97	4	often	often	ADV
easat-4496	97	5	examines	examine	VERB
easat-4496	97	6	accountability	accountability	NOUN
easat-4496	97	7	pressure	pressure	NOUN
easat-4496	97	8	on	on	ADP
easat-4496	97	9	auditors	auditor	NOUN
easat-4496	97	10	concerning	concern	VERB
easat-4496	97	11	their	their	PRON
easat-4496	97	12	judgment	judgment	NOUN
easat-4496	97	13	ability	ability	NOUN
easat-4496	97	14	,	,	PUNCT
easat-4496	97	15	the	the	DET
easat-4496	97	16	quality	quality	NOUN
easat-4496	97	17	of	of	ADP
easat-4496	97	18	auditor	auditor	NOUN
easat-4496	97	19	decisions	decision	NOUN
easat-4496	97	20	,	,	PUNCT
easat-4496	97	21	and	and	CCONJ
easat-4496	97	22	audit	audit	NOUN
easat-4496	97	23	outputs	output	NOUN
easat-4496	97	24	.	.	PUNCT
easat-4496	98	1	findings	finding	NOUN
easat-4496	98	2	from	from	ADP
easat-4496	98	3	several	several	ADJ
easat-4496	98	4	studies	study	NOUN
easat-4496	98	5	indicate	indicate	VERB
easat-4496	98	6	that	that	SCONJ
easat-4496	98	7	accountability	accountability	NOUN
easat-4496	98	8	can	can	AUX
easat-4496	98	9	positively	positively	ADV
easat-4496	98	10	influence	influence	VERB
easat-4496	98	11	auditor	auditor	NOUN
easat-4496	98	12	inputs	input	NOUN
easat-4496	98	13	by	by	ADP
easat-4496	98	14	increasing	increase	VERB
easat-4496	98	15	cognitive	cognitive	ADJ
easat-4496	98	16	effort	effort	NOUN
easat-4496	98	17	,	,	PUNCT
easat-4496	98	18	enhancing	enhance	VERB
easat-4496	98	19	the	the	DET
easat-4496	98	20	identification	identification	NOUN
easat-4496	98	21	of	of	ADP
easat-4496	98	22	more	more	ADV
easat-4496	98	23	useful	useful	ADJ
easat-4496	98	24	audit	audit	NOUN
easat-4496	98	25	procedures	procedure	NOUN
easat-4496	98	26	[	[	X
easat-4496	98	27	26	26	NUM
easat-4496	98	28	]	]	PUNCT
easat-4496	98	29	and	and	CCONJ
easat-4496	98	30	improving	improve	VERB
easat-4496	98	31	auditor	auditor	NOUN
easat-4496	98	32	performance	performance	NOUN
easat-4496	98	33	[	[	X
easat-4496	98	34	27	27	NUM
easat-4496	98	35	]	]	PUNCT
easat-4496	98	36	.	.	PUNCT
easat-4496	99	1	furthermore	furthermore	ADV
easat-4496	99	2	,	,	PUNCT
easat-4496	99	3	accountability	accountability	NOUN
easat-4496	99	4	also	also	ADV
easat-4496	99	5	influences	influence	VERB
easat-4496	99	6	auditors	auditor	NOUN
easat-4496	99	7	’	’	PART
easat-4496	99	8	decisions	decision	NOUN
easat-4496	99	9	and	and	CCONJ
easat-4496	99	10	performance	performance	NOUN
easat-4496	99	11	and	and	CCONJ
easat-4496	99	12	certain	certain	ADJ
easat-4496	99	13	decision	decision	NOUN
easat-4496	99	14	characteristics	characteristic	NOUN
easat-4496	99	15	.	.	PUNCT
easat-4496	100	1	however	however	ADV
easat-4496	100	2	,	,	PUNCT
easat-4496	100	3	the	the	DET
easat-4496	100	4	effects	effect	NOUN
easat-4496	100	5	of	of	ADP
easat-4496	100	6	accountability	accountability	NOUN
easat-4496	100	7	are	be	AUX
easat-4496	100	8	not	not	PART
easat-4496	100	9	always	always	ADV
easat-4496	100	10	positive	positive	ADJ
easat-4496	100	11	[	[	X
easat-4496	100	12	28	28	NUM
easat-4496	100	13	]	]	PUNCT
easat-4496	100	14	.	.	PUNCT
easat-4496	101	1	similarly	similarly	ADV
easat-4496	101	2	,	,	PUNCT
easat-4496	101	3	roohbakhsh	roohbakhsh	NOUN
easat-4496	101	4	and	and	CCONJ
easat-4496	101	5	kazemzadeh	kazemzadeh	PROPN
easat-4496	102	1	[	[	X
easat-4496	102	2	29	29	NUM
easat-4496	102	3	]	]	PUNCT
easat-4496	102	4	argue	argue	VERB
easat-4496	102	5	that	that	SCONJ
easat-4496	102	6	accountability	accountability	NOUN
easat-4496	102	7	improves	improve	VERB
easat-4496	102	8	the	the	DET
easat-4496	102	9	performance	performance	NOUN
easat-4496	102	10	of	of	ADP
easat-4496	102	11	auditors	auditor	NOUN
easat-4496	102	12	and	and	CCONJ
easat-4496	102	13	facilitates	facilitate	VERB
easat-4496	102	14	the	the	DET
easat-4496	102	15	objective	objective	ADJ
easat-4496	102	16	execution	execution	NOUN
easat-4496	102	17	of	of	ADP
easat-4496	102	18	audit	audit	NOUN
easat-4496	102	19	tasks	task	NOUN
easat-4496	102	20	.	.	PUNCT
easat-4496	103	1	this	this	PRON
easat-4496	103	2	encourages	encourage	VERB
easat-4496	103	3	auditors	auditor	NOUN
easat-4496	103	4	to	to	PART
easat-4496	103	5	conduct	conduct	VERB
easat-4496	103	6	their	their	PRON
easat-4496	103	7	work	work	NOUN
easat-4496	103	8	more	more	ADV
easat-4496	103	9	thoroughly	thoroughly	ADV
easat-4496	103	10	,	,	PUNCT
easat-4496	103	11	minimizing	minimize	VERB
easat-4496	103	12	fraudulent	fraudulent	ADJ
easat-4496	103	13	errors	error	NOUN
easat-4496	103	14	and	and	CCONJ
easat-4496	103	15	enhancing	enhance	VERB
easat-4496	103	16	independence	independence	NOUN
easat-4496	103	17	.	.	PUNCT
easat-4496	104	1	the	the	DET
easat-4496	104	2	studies	study	NOUN
easat-4496	104	3	by	by	ADP
easat-4496	104	4	furiady	furiady	ADJ
easat-4496	104	5	and	and	CCONJ
easat-4496	104	6	kurnia	kurnia	NOUN
easat-4496	105	1	[	[	X
easat-4496	105	2	16	16	NUM
easat-4496	105	3	]	]	PUNCT
easat-4496	105	4	and	and	CCONJ
easat-4496	105	5	zahmatkesh	zahmatkesh	NOUN
easat-4496	105	6	and	and	CCONJ
easat-4496	105	7	rezazadeh	rezazadeh	NOUN
easat-4496	106	1	[	[	X
easat-4496	106	2	19	19	NUM
easat-4496	106	3	]	]	PUNCT
easat-4496	106	4	provide	provide	VERB
easat-4496	106	5	evidence	evidence	NOUN
easat-4496	106	6	that	that	SCONJ
easat-4496	106	7	accountability	accountability	NOUN
easat-4496	106	8	influences	influence	VERB
easat-4496	106	9	audit	audit	NOUN
easat-4496	106	10	quality	quality	NOUN
easat-4496	106	11	.	.	PUNCT
easat-4496	107	1	when	when	SCONJ
easat-4496	107	2	accountability	accountability	NOUN
easat-4496	107	3	pressure	pressure	NOUN
easat-4496	107	4	is	be	AUX
easat-4496	107	5	present	present	ADJ
easat-4496	107	6	,	,	PUNCT
easat-4496	107	7	it	it	PRON
easat-4496	107	8	improves	improve	VERB
easat-4496	107	9	overall	overall	ADJ
easat-4496	107	10	audit	audit	NOUN
easat-4496	107	11	quality	quality	NOUN
easat-4496	107	12	[	[	X
easat-4496	107	13	28	28	NUM
easat-4496	107	14	]	]	PUNCT
easat-4496	107	15	.	.	PUNCT
easat-4496	108	1	therefore	therefore	ADV
easat-4496	108	2	,	,	PUNCT
easat-4496	108	3	we	we	PRON
easat-4496	108	4	establish	establish	VERB
easat-4496	108	5	the	the	DET
easat-4496	108	6	hypothesis	hypothesis	NOUN
easat-4496	108	7	:	:	PUNCT
easat-4496	108	8	h3	h3	NOUN
easat-4496	108	9	:	:	PUNCT
easat-4496	108	10	accountability	accountability	NOUN
easat-4496	108	11	pressure	pressure	NOUN
easat-4496	108	12	positively	positively	ADV
easat-4496	108	13	influences	influence	VERB
easat-4496	108	14	the	the	DET
easat-4496	108	15	quality	quality	NOUN
easat-4496	108	16	of	of	ADP
easat-4496	108	17	audit	audit	NOUN
easat-4496	108	18	services	service	NOUN
easat-4496	108	19	provided	provide	VERB
easat-4496	108	20	by	by	ADP
easat-4496	108	21	audit	audit	NOUN
easat-4496	108	22	firms	firm	NOUN
easat-4496	108	23	in	in	ADP
easat-4496	108	24	vietnam	vietnam	PROPN
easat-4496	108	25	.	.	PUNCT
easat-4496	109	1	2.4	2.4	NUM
easat-4496	109	2	.	.	PUNCT
easat-4496	109	3	time	time	NOUN
easat-4496	109	4	budget	budget	NOUN
easat-4496	109	5	pressure	pressure	NOUN
easat-4496	109	6	and	and	CCONJ
easat-4496	109	7	audit	audit	NOUN
easat-4496	109	8	service	service	NOUN
easat-4496	109	9	quality	quality	NOUN
easat-4496	109	10	time	time	NOUN
easat-4496	109	11	budget	budget	NOUN
easat-4496	109	12	pressure	pressure	NOUN
easat-4496	109	13	refers	refer	VERB
easat-4496	109	14	to	to	ADP
easat-4496	109	15	the	the	DET
easat-4496	109	16	time	time	NOUN
easat-4496	109	17	constraints	constraint	NOUN
easat-4496	109	18	arising	arise	VERB
easat-4496	109	19	from	from	ADP
easat-4496	109	20	commitments	commitment	NOUN
easat-4496	109	21	due	due	ADJ
easat-4496	109	22	to	to	ADP
easat-4496	109	23	allocating	allocate	VERB
easat-4496	109	24	time	time	NOUN
easat-4496	109	25	resources	resource	NOUN
easat-4496	109	26	to	to	PART
easat-4496	109	27	perform	perform	VERB
easat-4496	109	28	tasks	task	NOUN
easat-4496	109	29	.	.	PUNCT
easat-4496	110	1	audit	audit	NOUN
easat-4496	110	2	firms	firm	NOUN
easat-4496	110	3	always	always	ADV
easat-4496	110	4	consider	consider	VERB
easat-4496	110	5	this	this	DET
easat-4496	110	6	factor	factor	NOUN
easat-4496	110	7	,	,	PUNCT
easat-4496	110	8	along	along	ADP
easat-4496	110	9	with	with	ADP
easat-4496	110	10	audit	audit	NOUN
easat-4496	110	11	quality	quality	NOUN
easat-4496	110	12	,	,	PUNCT
easat-4496	110	13	when	when	SCONJ
easat-4496	110	14	selecting	select	VERB
easat-4496	110	15	their	their	PRON
easat-4496	110	16	audit	audit	NOUN
easat-4496	110	17	strategies	strategy	NOUN
easat-4496	110	18	[	[	X
easat-4496	110	19	30	30	NUM
easat-4496	110	20	]	]	PUNCT
easat-4496	110	21	.	.	PUNCT
easat-4496	111	1	time	time	NOUN
easat-4496	111	2	budgets	budget	NOUN
easat-4496	111	3	are	be	AUX
easat-4496	111	4	intended	intend	VERB
easat-4496	111	5	not	not	PART
easat-4496	111	6	only	only	ADV
easat-4496	111	7	to	to	PART
easat-4496	111	8	improve	improve	VERB
easat-4496	111	9	employees	employee	NOUN
easat-4496	111	10	'	'	PART
easat-4496	111	11	work	work	NOUN
easat-4496	111	12	performance	performance	NOUN
easat-4496	111	13	but	but	CCONJ
easat-4496	111	14	also	also	ADV
easat-4496	111	15	significantly	significantly	ADV
easat-4496	111	16	affect	affect	VERB
easat-4496	111	17	audit	audit	NOUN
easat-4496	111	18	costs	cost	NOUN
easat-4496	111	19	,	,	PUNCT
easat-4496	111	20	as	as	SCONJ
easat-4496	111	21	many	many	ADJ
easat-4496	111	22	of	of	ADP
easat-4496	111	23	these	these	DET
easat-4496	111	24	costs	cost	NOUN
easat-4496	111	25	arise	arise	VERB
easat-4496	111	26	from	from	ADP
easat-4496	111	27	the	the	DET
easat-4496	111	28	time	time	NOUN
easat-4496	111	29	spent	spend	VERB
easat-4496	111	30	on	on	ADP
easat-4496	111	31	audits	audits	NOUN
easat-4496	111	32	[	[	X
easat-4496	111	33	31	31	NUM
easat-4496	111	34	]	]	PUNCT
easat-4496	111	35	.	.	PUNCT
easat-4496	112	1	according	accord	VERB
easat-4496	112	2	to	to	ADP
easat-4496	112	3	stakeholder	stakeholder	NOUN
easat-4496	112	4	and	and	CCONJ
easat-4496	112	5	legitimacy	legitimacy	NOUN
easat-4496	112	6	theories	theory	NOUN
easat-4496	112	7	,	,	PUNCT
easat-4496	112	8	compliance	compliance	NOUN
easat-4496	112	9	with	with	ADP
easat-4496	112	10	professional	professional	ADJ
easat-4496	112	11	standards	standard	NOUN
easat-4496	112	12	and	and	CCONJ
easat-4496	112	13	adherence	adherence	NOUN
easat-4496	112	14	to	to	ADP
easat-4496	112	15	ethical	ethical	ADJ
easat-4496	112	16	principles	principle	NOUN
easat-4496	112	17	remain	remain	VERB
easat-4496	112	18	a	a	DET
easat-4496	112	19	top	top	ADJ
easat-4496	112	20	challenge	challenge	NOUN
easat-4496	112	21	under	under	ADP
easat-4496	112	22	time	time	NOUN
easat-4496	112	23	pressure	pressure	NOUN
easat-4496	112	24	.	.	PUNCT
easat-4496	113	1	this	this	PRON
easat-4496	113	2	is	be	AUX
easat-4496	113	3	because	because	SCONJ
easat-4496	113	4	the	the	DET
easat-4496	113	5	allocated	allocate	VERB
easat-4496	113	6	time	time	NOUN
easat-4496	113	7	affects	affect	VERB
easat-4496	113	8	the	the	DET
easat-4496	113	9	cognitive	cognitive	ADJ
easat-4496	113	10	effort	effort	NOUN
easat-4496	113	11	of	of	ADP
easat-4496	113	12	auditors	auditor	NOUN
easat-4496	113	13	in	in	ADP
easat-4496	113	14	designing	design	VERB
easat-4496	113	15	and	and	CCONJ
easat-4496	113	16	executing	execute	VERB
easat-4496	113	17	audit	audit	NOUN
easat-4496	113	18	procedures	procedure	NOUN
easat-4496	113	19	[	[	X
easat-4496	113	20	26	26	NUM
easat-4496	113	21	]	]	PUNCT
easat-4496	113	22	thereby	thereby	ADV
easat-4496	113	23	impacting	impact	VERB
easat-4496	113	24	audit	audit	NOUN
easat-4496	113	25	performance	performance	NOUN
easat-4496	113	26	and	and	CCONJ
easat-4496	113	27	quality	quality	NOUN
easat-4496	113	28	.	.	PUNCT
easat-4496	114	1	time	time	NOUN
easat-4496	114	2	pressure	pressure	NOUN
easat-4496	114	3	,	,	PUNCT
easat-4496	114	4	along	along	ADP
easat-4496	114	5	with	with	ADP
easat-4496	114	6	auditor	auditor	NOUN
easat-4496	114	7	competence	competence	NOUN
easat-4496	114	8	,	,	PUNCT
easat-4496	114	9	influences	influence	VERB
easat-4496	114	10	audit	audit	NOUN
easat-4496	114	11	quality	quality	NOUN
easat-4496	114	12	but	but	CCONJ
easat-4496	114	13	in	in	ADP
easat-4496	114	14	different	different	ADJ
easat-4496	114	15	directions	direction	NOUN
easat-4496	114	16	,	,	PUNCT
easat-4496	114	17	especially	especially	ADV
easat-4496	114	18	in	in	ADP
easat-4496	114	19	the	the	DET
easat-4496	114	20	context	context	NOUN
easat-4496	114	21	of	of	ADP
easat-4496	114	22	the	the	DET
easat-4496	114	23	auditing	auditing	NOUN
easat-4496	114	24	profession	profession	NOUN
easat-4496	114	25	.	.	PUNCT
easat-4496	115	1	from	from	ADP
easat-4496	115	2	an	an	DET
easat-4496	115	3	individual	individual	ADJ
easat-4496	115	4	perspective	perspective	NOUN
easat-4496	115	5	,	,	PUNCT
easat-4496	115	6	some	some	DET
easat-4496	115	7	auditors	auditor	NOUN
easat-4496	115	8	may	may	AUX
easat-4496	115	9	view	view	VERB
easat-4496	115	10	time	time	NOUN
easat-4496	115	11	pressure	pressure	NOUN
easat-4496	115	12	as	as	ADP
easat-4496	115	13	a	a	DET
easat-4496	115	14	motivation	motivation	NOUN
easat-4496	115	15	to	to	PART
easat-4496	115	16	focus	focus	VERB
easat-4496	115	17	on	on	ADP
easat-4496	115	18	critical	critical	ADJ
easat-4496	115	19	audit	audit	NOUN
easat-4496	115	20	issues	issue	NOUN
easat-4496	115	21	,	,	PUNCT
easat-4496	115	22	thereby	thereby	ADV
easat-4496	115	23	increasing	increase	VERB
easat-4496	115	24	their	their	PRON
easat-4496	115	25	ability	ability	NOUN
easat-4496	115	26	to	to	PART
easat-4496	115	27	make	make	VERB
easat-4496	115	28	quality	quality	NOUN
easat-4496	115	29	professional	professional	ADJ
easat-4496	115	30	judgments	judgment	NOUN
easat-4496	115	31	and	and	CCONJ
easat-4496	115	32	audit	audit	NOUN
easat-4496	115	33	decisions	decision	NOUN
easat-4496	115	34	.	.	PUNCT
easat-4496	116	1	research	research	NOUN
easat-4496	116	2	by	by	ADP
easat-4496	116	3	coram	coram	PROPN
easat-4496	116	4	,	,	PUNCT
easat-4496	116	5	et	et	PROPN
easat-4496	116	6	al	al	PROPN
easat-4496	116	7	.	.	PUNCT
easat-4496	117	1	[	[	X
easat-4496	117	2	32	32	NUM
easat-4496	117	3	]	]	PUNCT
easat-4496	117	4	and	and	CCONJ
easat-4496	117	5	sweeney	sweeney	PROPN
easat-4496	117	6	and	and	CCONJ
easat-4496	117	7	pierce	pierce	PROPN
easat-4496	117	8	[	[	X
easat-4496	117	9	33	33	NUM
easat-4496	117	10	]	]	PUNCT
easat-4496	117	11	indicates	indicate	VERB
easat-4496	117	12	that	that	SCONJ
easat-4496	117	13	time	time	NOUN
easat-4496	117	14	pressure	pressure	NOUN
easat-4496	117	15	positively	positively	ADV
easat-4496	117	16	affects	affect	VERB
easat-4496	117	17	audit	audit	NOUN
easat-4496	117	18	quality	quality	NOUN
easat-4496	117	19	.	.	PUNCT
easat-4496	118	1	however	however	ADV
easat-4496	118	2	,	,	PUNCT
easat-4496	118	3	the	the	DET
easat-4496	118	4	study	study	NOUN
easat-4496	118	5	by	by	ADP
easat-4496	118	6	calocha	calocha	ADJ
easat-4496	118	7	and	and	CCONJ
easat-4496	118	8	herwiyanti	herwiyanti	PRON
easat-4496	118	9	[	[	X
easat-4496	118	10	34	34	NUM
easat-4496	118	11	]	]	PUNCT
easat-4496	118	12	found	find	VERB
easat-4496	118	13	no	no	DET
easat-4496	118	14	statistically	statistically	ADV
easat-4496	118	15	significant	significant	ADJ
easat-4496	118	16	evidence	evidence	NOUN
easat-4496	118	17	,	,	PUNCT
easat-4496	118	18	while	while	SCONJ
easat-4496	118	19	broberg	broberg	PROPN
easat-4496	118	20	,	,	PUNCT
easat-4496	118	21	et	et	PROPN
easat-4496	118	22	al	al	PROPN
easat-4496	118	23	.	.	PUNCT
easat-4496	119	1	[	[	X
easat-4496	119	2	35	35	NUM
easat-4496	119	3	]	]	PUNCT
easat-4496	119	4	presented	present	VERB
easat-4496	119	5	contrary	contrary	ADJ
easat-4496	119	6	results	result	NOUN
easat-4496	119	7	,	,	PUNCT
easat-4496	119	8	providing	provide	VERB
easat-4496	119	9	evidence	evidence	NOUN
easat-4496	119	10	that	that	SCONJ
easat-4496	119	11	time	time	NOUN
easat-4496	119	12	pressure	pressure	NOUN
easat-4496	119	13	may	may	AUX
easat-4496	119	14	lead	lead	VERB
easat-4496	119	15	to	to	ADP
easat-4496	119	16	decreased	decrease	VERB
easat-4496	119	17	audit	audit	NOUN
easat-4496	119	18	quality	quality	NOUN
easat-4496	119	19	because	because	SCONJ
easat-4496	119	20	auditors	auditor	NOUN
easat-4496	119	21	do	do	AUX
easat-4496	119	22	not	not	PART
easat-4496	119	23	have	have	VERB
easat-4496	119	24	sufficient	sufficient	ADJ
easat-4496	119	25	time	time	NOUN
easat-4496	119	26	to	to	PART
easat-4496	119	27	conduct	conduct	VERB
easat-4496	119	28	audits	audits	NOUN
easat-4496	119	29	prudently	prudently	ADV
easat-4496	119	30	and	and	CCONJ
easat-4496	119	31	meet	meet	VERB
easat-4496	119	32	professional	professional	ADJ
easat-4496	119	33	standards	standard	NOUN
easat-4496	119	34	.	.	PUNCT
easat-4496	120	1	therefore	therefore	ADV
easat-4496	120	2	,	,	PUNCT
easat-4496	120	3	we	we	PRON
easat-4496	120	4	propose	propose	VERB
easat-4496	120	5	the	the	DET
easat-4496	120	6	research	research	NOUN
easat-4496	120	7	hypothesis	hypothesis	NOUN
easat-4496	120	8	:	:	PUNCT
easat-4496	120	9	417	417	NUM
easat-4496	120	10	edelweiss	edelweiss	PROPN
easat-4496	120	11	applied	apply	VERB
easat-4496	120	12	science	science	NOUN
easat-4496	120	13	and	and	CCONJ
easat-4496	120	14	technology	technology	NOUN
easat-4496	120	15	issn	issn	PROPN
easat-4496	120	16	:	:	PUNCT
easat-4496	120	17	2576	2576	NUM
easat-4496	120	18	-	-	SYM
easat-4496	120	19	8484	8484	NUM
easat-4496	120	20	vol	vol	NOUN
easat-4496	120	21	.	.	PROPN
easat-4496	121	1	9	9	NUM
easat-4496	121	2	,	,	PUNCT
easat-4496	121	3	no	no	INTJ
easat-4496	121	4	.	.	NOUN
easat-4496	121	5	2	2	NUM
easat-4496	121	6	:	:	PUNCT
easat-4496	121	7	413	413	NUM
easat-4496	121	8	-	-	SYM
easat-4496	121	9	424	424	NUM
easat-4496	121	10	,	,	PUNCT
easat-4496	121	11	2025	2025	NUM
easat-4496	121	12	doi	doi	NOUN
easat-4496	121	13	:	:	PUNCT
easat-4496	121	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	121	15	©	©	PROPN
easat-4496	121	16	2025	2025	NUM
easat-4496	121	17	by	by	ADP
easat-4496	121	18	the	the	DET
easat-4496	121	19	authors	author	NOUN
easat-4496	121	20	;	;	PUNCT
easat-4496	121	21	licensee	licensee	PROPN
easat-4496	121	22	learning	learn	VERB
easat-4496	121	23	gate	gate	PROPN
easat-4496	121	24	h4	h4	PROPN
easat-4496	121	25	:	:	PUNCT
easat-4496	121	26	time	time	NOUN
easat-4496	121	27	budget	budget	NOUN
easat-4496	121	28	pressure	pressure	NOUN
easat-4496	121	29	in	in	ADP
easat-4496	121	30	auditing	auditing	NOUN
easat-4496	121	31	positively	positively	ADV
easat-4496	121	32	influences	influence	VERB
easat-4496	121	33	the	the	DET
easat-4496	121	34	quality	quality	NOUN
easat-4496	121	35	of	of	ADP
easat-4496	121	36	audit	audit	NOUN
easat-4496	121	37	services	service	NOUN
easat-4496	121	38	provided	provide	VERB
easat-4496	121	39	by	by	ADP
easat-4496	121	40	audit	audit	NOUN
easat-4496	121	41	firms	firm	NOUN
easat-4496	121	42	in	in	ADP
easat-4496	121	43	vietnam	vietnam	PROPN
easat-4496	121	44	.	.	PUNCT
easat-4496	122	1	3	3	X
easat-4496	122	2	.	.	NOUN
easat-4496	122	3	methodology	methodology	NOUN
easat-4496	122	4	research	research	NOUN
easat-4496	122	5	data	datum	NOUN
easat-4496	122	6	:	:	PUNCT
easat-4496	122	7	the	the	DET
easat-4496	122	8	study	study	NOUN
easat-4496	122	9	uses	use	VERB
easat-4496	122	10	a	a	DET
easat-4496	122	11	convenient	convenient	ADJ
easat-4496	122	12	sampling	sampling	NOUN
easat-4496	122	13	method	method	NOUN
easat-4496	122	14	to	to	PART
easat-4496	122	15	access	access	VERB
easat-4496	122	16	and	and	CCONJ
easat-4496	122	17	collect	collect	VERB
easat-4496	122	18	research	research	NOUN
easat-4496	122	19	data	datum	NOUN
easat-4496	122	20	easily	easily	ADV
easat-4496	122	21	.	.	PUNCT
easat-4496	123	1	the	the	DET
easat-4496	123	2	survey	survey	NOUN
easat-4496	123	3	targets	target	NOUN
easat-4496	123	4	practicing	practice	VERB
easat-4496	123	5	auditors	auditor	NOUN
easat-4496	123	6	in	in	ADP
easat-4496	123	7	audit	audit	NOUN
easat-4496	123	8	firms	firm	NOUN
easat-4496	123	9	approved	approve	VERB
easat-4496	123	10	to	to	PART
easat-4496	123	11	conduct	conduct	VERB
easat-4496	123	12	audits	audits	NOUN
easat-4496	123	13	for	for	ADP
easat-4496	123	14	public	public	ADJ
easat-4496	123	15	interest	interest	NOUN
easat-4496	123	16	entities	entity	NOUN
easat-4496	123	17	.	.	PUNCT
easat-4496	124	1	to	to	PART
easat-4496	124	2	collect	collect	VERB
easat-4496	124	3	data	datum	NOUN
easat-4496	124	4	,	,	PUNCT
easat-4496	124	5	we	we	PRON
easat-4496	124	6	adopt	adopt	VERB
easat-4496	124	7	measurement	measurement	NOUN
easat-4496	124	8	scales	scale	NOUN
easat-4496	124	9	from	from	ADP
easat-4496	124	10	previous	previous	ADJ
easat-4496	124	11	studies	study	NOUN
easat-4496	124	12	(	(	PUNCT
easat-4496	124	13	table	table	NOUN
easat-4496	124	14	1	1	NUM
easat-4496	124	15	)	)	PUNCT
easat-4496	124	16	to	to	PART
easat-4496	124	17	ensure	ensure	VERB
easat-4496	124	18	the	the	DET
easat-4496	124	19	validity	validity	NOUN
easat-4496	124	20	and	and	CCONJ
easat-4496	124	21	reliability	reliability	NOUN
easat-4496	124	22	of	of	ADP
easat-4496	124	23	the	the	DET
easat-4496	124	24	scales	scale	NOUN
easat-4496	124	25	and	and	CCONJ
easat-4496	124	26	to	to	PART
easat-4496	124	27	compare	compare	VERB
easat-4496	124	28	results	result	NOUN
easat-4496	124	29	across	across	ADP
easat-4496	124	30	different	different	ADJ
easat-4496	124	31	studies	study	NOUN
easat-4496	124	32	in	in	ADP
easat-4496	124	33	varying	vary	VERB
easat-4496	124	34	contexts	context	NOUN
easat-4496	124	35	.	.	PUNCT
easat-4496	125	1	the	the	DET
easat-4496	125	2	survey	survey	NOUN
easat-4496	125	3	questionnaire	questionnaire	NOUN
easat-4496	125	4	is	be	AUX
easat-4496	125	5	designed	design	VERB
easat-4496	125	6	to	to	PART
easat-4496	125	7	include	include	VERB
easat-4496	125	8	demographic	demographic	ADJ
easat-4496	125	9	information	information	NOUN
easat-4496	125	10	and	and	CCONJ
easat-4496	125	11	consists	consist	VERB
easat-4496	125	12	of	of	ADP
easat-4496	125	13	20	20	NUM
easat-4496	125	14	scales	scale	NOUN
easat-4496	125	15	measuring	measure	VERB
easat-4496	125	16	four	four	NUM
easat-4496	125	17	independent	independent	ADJ
easat-4496	125	18	variables	variable	NOUN
easat-4496	125	19	and	and	CCONJ
easat-4496	125	20	one	one	NUM
easat-4496	125	21	dependent	dependent	ADJ
easat-4496	125	22	variable	variable	NOUN
easat-4496	125	23	.	.	PUNCT
easat-4496	126	1	we	we	PRON
easat-4496	126	2	use	use	VERB
easat-4496	126	3	a	a	DET
easat-4496	126	4	5	5	NUM
easat-4496	126	5	-	-	PUNCT
easat-4496	126	6	point	point	NOUN
easat-4496	126	7	likert	likert	ADJ
easat-4496	126	8	scale	scale	NOUN
easat-4496	126	9	:	:	PUNCT
easat-4496	126	10	1	1	NUM
easat-4496	126	11	=	=	NUM
easat-4496	126	12	strongly	strongly	ADV
easat-4496	126	13	disagree	disagree	VERB
easat-4496	126	14	;	;	PUNCT
easat-4496	126	15	2	2	NUM
easat-4496	126	16	=	=	PUNCT
easat-4496	126	17	disagree	disagree	VERB
easat-4496	126	18	;	;	PUNCT
easat-4496	127	1	3	3	NUM
easat-4496	127	2	=	=	SYM
easat-4496	127	3	neutral	neutral	ADJ
easat-4496	127	4	;	;	PUNCT
easat-4496	127	5	4	4	NUM
easat-4496	127	6	=	=	PUNCT
easat-4496	127	7	agree	agree	VERB
easat-4496	127	8	;	;	PUNCT
easat-4496	127	9	5	5	NUM
easat-4496	127	10	=	=	PRON
easat-4496	127	11	strongly	strongly	ADV
easat-4496	127	12	agree	agree	VERB
easat-4496	127	13	.	.	PUNCT
easat-4496	128	1	table	table	NOUN
easat-4496	128	2	1	1	NUM
easat-4496	128	3	.	.	PUNCT
easat-4496	128	4	description	description	NOUN
easat-4496	128	5	of	of	ADP
easat-4496	128	6	variables	variable	NOUN
easat-4496	128	7	.	.	PUNCT
easat-4496	129	1	no	no	DET
easat-4496	129	2	variables	variable	NOUN
easat-4496	129	3	symbol	symbol	NOUN
easat-4496	129	4	measurement	measurement	NOUN
easat-4496	129	5	scale	scale	NOUN
easat-4496	129	6	research	research	NOUN
easat-4496	129	7	independent	independent	ADJ
easat-4496	129	8	variable	variable	ADJ
easat-4496	129	9	1	1	NUM
easat-4496	129	10	auditor	auditor	NOUN
easat-4496	129	11	competency	competency	NOUN
easat-4496	129	12	ac1	ac1	PROPN
easat-4496	129	13	capability	capability	NOUN
easat-4496	129	14	lumban	lumban	ADJ
easat-4496	129	15	gaol	gaol	NOUN
easat-4496	130	1	[	[	X
easat-4496	130	2	36	36	NUM
easat-4496	130	3	]	]	PUNCT
easat-4496	130	4	ac2	ac2	PROPN
easat-4496	130	5	knowledge	knowledge	PROPN
easat-4496	130	6	ac3	ac3	PROPN
easat-4496	130	7	skill	skill	PROPN
easat-4496	130	8	/	/	SYM
easat-4496	130	9	experience	experience	NOUN
easat-4496	130	10	ac4	ac4	PROPN
easat-4496	130	11	attitude	attitude	NOUN
easat-4496	130	12	2	2	NUM
easat-4496	130	13	auditor	auditor	NOUN
easat-4496	130	14	independency	independency	NOUN
easat-4496	130	15	ai1	ai1	VERB
easat-4496	130	16	client	client	NOUN
easat-4496	130	17	importance	importance	NOUN
easat-4496	130	18	,	,	PUNCT
easat-4496	130	19	tepalagul	tepalagul	NOUN
easat-4496	130	20	and	and	CCONJ
easat-4496	130	21	lin	lin	PROPN
easat-4496	131	1	[	[	X
easat-4496	131	2	8	8	NUM
easat-4496	131	3	]	]	X
easat-4496	131	4	ai2	ai2	X
easat-4496	131	5	non	non	ADJ
easat-4496	131	6	-	-	ADJ
easat-4496	131	7	audit	audit	ADJ
easat-4496	131	8	services	service	NOUN
easat-4496	131	9	,	,	PUNCT
easat-4496	131	10	ai3	ai3	NOUN
easat-4496	131	11	auditor	auditor	NOUN
easat-4496	131	12	tenure	tenure	NOUN
easat-4496	131	13	ai4	ai4	PROPN
easat-4496	131	14	client	client	PROPN
easat-4496	131	15	affiliation	affiliation	NOUN
easat-4496	131	16	with	with	ADP
easat-4496	131	17	audit	audit	NOUN
easat-4496	131	18	firms	firm	NOUN
easat-4496	131	19	3	3	NUM
easat-4496	131	20	auditor	auditor	NOUN
easat-4496	131	21	accountability	accountability	NOUN
easat-4496	131	22	aa1	aa1	PROPN
easat-4496	131	23	willing	willing	ADJ
easat-4496	131	24	to	to	PART
easat-4496	131	25	work	work	VERB
easat-4496	131	26	in	in	ADP
easat-4496	131	27	the	the	DET
easat-4496	131	28	interest	interest	NOUN
easat-4496	131	29	of	of	ADP
easat-4496	131	30	users	user	NOUN
easat-4496	131	31	overman	overman	PROPN
easat-4496	131	32	,	,	PUNCT
easat-4496	131	33	et	et	PROPN
easat-4496	131	34	al	al	PROPN
easat-4496	131	35	.	.	PUNCT
easat-4496	132	1	[	[	X
easat-4496	132	2	22	22	NUM
easat-4496	132	3	]	]	X
easat-4496	132	4	aa2	aa2	NOUN
easat-4496	132	5	have	have	VERB
easat-4496	132	6	to	to	PART
easat-4496	132	7	comply	comply	VERB
easat-4496	132	8	with	with	ADP
easat-4496	132	9	diligently	diligently	ADV
easat-4496	132	10	and	and	CCONJ
easat-4496	132	11	carefully	carefully	ADV
easat-4496	132	12	aa3	aa3	PROPN
easat-4496	132	13	be	be	AUX
easat-4496	132	14	accountable	accountable	ADJ
easat-4496	132	15	to	to	ADP
easat-4496	132	16	the	the	DET
easat-4496	132	17	users	user	NOUN
easat-4496	132	18	of	of	ADP
easat-4496	132	19	the	the	DET
easat-4496	132	20	audit	audit	NOUN
easat-4496	132	21	report	report	VERB
easat-4496	132	22	aa4	aa4	NOUN
easat-4496	132	23	sufficient	sufficient	ADJ
easat-4496	132	24	legimacy	legimacy	NOUN
easat-4496	132	25	to	to	PART
easat-4496	132	26	oversee	oversee	VERB
easat-4496	132	27	/	/	SYM
easat-4496	132	28	evaluate	evaluate	VERB
easat-4496	132	29	audit	audit	NOUN
easat-4496	132	30	work	work	NOUN
easat-4496	132	31	aa5	aa5	VERB
easat-4496	132	32	sufficient	sufficient	ADJ
easat-4496	132	33	expertise	expertise	NOUN
easat-4496	132	34	to	to	PART
easat-4496	132	35	oversee	oversee	VERB
easat-4496	132	36	/	/	SYM
easat-4496	132	37	evaluate	evaluate	VERB
easat-4496	132	38	audit	audit	NOUN
easat-4496	132	39	work	work	NOUN
easat-4496	132	40	4	4	NUM
easat-4496	132	41	time	time	NOUN
easat-4496	132	42	budget	budget	NOUN
easat-4496	132	43	pressure	pressure	NOUN
easat-4496	132	44	tbp1	tbp1	NOUN
easat-4496	132	45	timeliness	timeliness	NOUN
easat-4496	132	46	lumban	lumban	ADJ
easat-4496	132	47	gaol	gaol	NOUN
easat-4496	133	1	[	[	X
easat-4496	133	2	36	36	NUM
easat-4496	133	3	]	]	PUNCT
easat-4496	133	4	tbp2	tbp2	PROPN
easat-4496	133	5	target	target	NOUN
easat-4496	133	6	completion	completion	NOUN
easat-4496	133	7	tbp3	tbp3	NOUN
easat-4496	133	8	time	time	NOUN
easat-4496	133	9	limit	limit	NOUN
easat-4496	133	10	burden	burden	VERB
easat-4496	133	11	dependent	dependent	ADJ
easat-4496	133	12	variable	variable	ADJ
easat-4496	133	13	1	1	NUM
easat-4496	133	14	audit	audit	NOUN
easat-4496	133	15	service	service	NOUN
easat-4496	133	16	quality	quality	NOUN
easat-4496	133	17	asq1	asq1	PROPN
easat-4496	133	18	achieve	achieve	VERB
easat-4496	133	19	audit	audit	NOUN
easat-4496	133	20	objectives	objective	NOUN
easat-4496	133	21	francis	francis	PROPN
easat-4496	134	1	[	[	X
easat-4496	134	2	1	1	X
easat-4496	134	3	]	]	PUNCT
easat-4496	134	4	and	and	CCONJ
easat-4496	134	5	iaasb	iaasb	NOUN
easat-4496	134	6	[	[	X
easat-4496	134	7	10	10	NUM
easat-4496	134	8	]	]	X
easat-4496	134	9	asq2	asq2	NOUN
easat-4496	134	10	comply	comply	NOUN
easat-4496	134	11	with	with	ADP
easat-4496	134	12	professional	professional	ADJ
easat-4496	134	13	standards	standard	NOUN
easat-4496	134	14	[	[	X
easat-4496	134	15	4	4	NUM
easat-4496	134	16	]	]	PUNCT
easat-4496	134	17	and	and	CCONJ
easat-4496	134	18	iaasb	iaasb	NOUN
easat-4496	134	19	[	[	X
easat-4496	134	20	10	10	NUM
easat-4496	134	21	]	]	X
easat-4496	134	22	asq3	asq3	ADJ
easat-4496	134	23	stakeholder	stakeholder	NOUN
easat-4496	134	24	satisfaction	satisfaction	NOUN
easat-4496	134	25	by	by	ADP
easat-4496	134	26	meeting	meet	VERB
easat-4496	134	27	the	the	DET
easat-4496	134	28	needs	need	NOUN
easat-4496	134	29	of	of	ADP
easat-4496	134	30	clients	client	NOUN
easat-4496	134	31	and	and	CCONJ
easat-4496	134	32	users	user	NOUN
easat-4496	134	33	of	of	ADP
easat-4496	134	34	audit	audit	NOUN
easat-4496	134	35	reports	report	VERB
easat-4496	134	36	francis	francis	PROPN
easat-4496	135	1	[	[	X
easat-4496	135	2	1	1	NUM
easat-4496	135	3	]	]	X
easat-4496	135	4	asq4	asq4	NOUN
easat-4496	135	5	reliable	reliable	ADJ
easat-4496	135	6	and	and	CCONJ
easat-4496	135	7	useful	useful	ADJ
easat-4496	135	8	audited	audit	VERB
easat-4496	135	9	financial	financial	ADJ
easat-4496	135	10	statements	statement	NOUN
easat-4496	135	11	dung	dung	NOUN
easat-4496	135	12	[	[	X
easat-4496	135	13	9	9	NUM
easat-4496	135	14	]	]	X
easat-4496	135	15	primary	primary	ADJ
easat-4496	135	16	data	datum	NOUN
easat-4496	135	17	was	be	AUX
easat-4496	135	18	collected	collect	VERB
easat-4496	135	19	from	from	ADP
easat-4496	135	20	september	september	PROPN
easat-4496	135	21	to	to	ADP
easat-4496	135	22	december	december	PROPN
easat-4496	135	23	2024	2024	NUM
easat-4496	135	24	using	use	VERB
easat-4496	135	25	a	a	DET
easat-4496	135	26	questionnaire	questionnaire	NOUN
easat-4496	135	27	sent	send	VERB
easat-4496	135	28	to	to	ADP
easat-4496	135	29	200	200	NUM
easat-4496	135	30	auditors	auditor	NOUN
easat-4496	135	31	in	in	ADP
easat-4496	135	32	various	various	ADJ
easat-4496	135	33	positions	position	NOUN
easat-4496	135	34	,	,	PUNCT
easat-4496	135	35	resulting	result	VERB
easat-4496	135	36	in	in	ADP
easat-4496	135	37	110	110	NUM
easat-4496	135	38	valid	valid	ADJ
easat-4496	135	39	responses	response	NOUN
easat-4496	135	40	(	(	PUNCT
easat-4496	135	41	a	a	DET
easat-4496	135	42	response	response	NOUN
easat-4496	135	43	rate	rate	NOUN
easat-4496	135	44	of	of	ADP
easat-4496	135	45	55	55	NUM
easat-4496	135	46	%	%	NOUN
easat-4496	135	47	)	)	PUNCT
easat-4496	135	48	.	.	PUNCT
easat-4496	136	1	the	the	DET
easat-4496	136	2	number	number	NOUN
easat-4496	136	3	of	of	ADP
easat-4496	136	4	reactions	reaction	NOUN
easat-4496	136	5	meets	meet	VERB
easat-4496	136	6	the	the	DET
easat-4496	136	7	criteria	criterion	NOUN
easat-4496	136	8	of	of	ADP
easat-4496	136	9	being	be	AUX
easat-4496	136	10	five	five	NUM
easat-4496	136	11	times	time	NOUN
easat-4496	136	12	the	the	DET
easat-4496	136	13	number	number	NOUN
easat-4496	136	14	of	of	ADP
easat-4496	136	15	observed	observed	ADJ
easat-4496	136	16	variables	variable	NOUN
easat-4496	136	17	,	,	PUNCT
easat-4496	136	18	making	make	VERB
easat-4496	136	19	it	it	PRON
easat-4496	136	20	suitable	suitable	ADJ
easat-4496	136	21	for	for	ADP
easat-4496	136	22	analysis	analysis	NOUN
easat-4496	136	23	[	[	X
easat-4496	136	24	37	37	NUM
easat-4496	136	25	]	]	PUNCT
easat-4496	136	26	.	.	PUNCT
easat-4496	137	1	research	research	NOUN
easat-4496	137	2	process	process	NOUN
easat-4496	137	3	:	:	PUNCT
easat-4496	137	4	after	after	ADP
easat-4496	137	5	collecting	collect	VERB
easat-4496	137	6	,	,	PUNCT
easat-4496	137	7	processing	processing	NOUN
easat-4496	137	8	,	,	PUNCT
easat-4496	137	9	and	and	CCONJ
easat-4496	137	10	cleaning	clean	VERB
easat-4496	137	11	the	the	DET
easat-4496	137	12	data	datum	NOUN
easat-4496	137	13	,	,	PUNCT
easat-4496	137	14	we	we	PRON
easat-4496	137	15	conduct	conduct	VERB
easat-4496	137	16	descriptive	descriptive	ADJ
easat-4496	137	17	statistical	statistical	ADJ
easat-4496	137	18	analysis	analysis	NOUN
easat-4496	137	19	to	to	PART
easat-4496	137	20	provide	provide	VERB
easat-4496	137	21	an	an	DET
easat-4496	137	22	overview	overview	NOUN
easat-4496	137	23	of	of	ADP
easat-4496	137	24	the	the	DET
easat-4496	137	25	key	key	ADJ
easat-4496	137	26	characteristics	characteristic	NOUN
easat-4496	137	27	of	of	ADP
easat-4496	137	28	the	the	DET
easat-4496	137	29	research	research	NOUN
easat-4496	137	30	data	datum	NOUN
easat-4496	137	31	,	,	PUNCT
easat-4496	137	32	including	include	VERB
easat-4496	137	33	gender	gender	NOUN
easat-4496	137	34	,	,	PUNCT
easat-4496	137	35	educational	educational	ADJ
easat-4496	137	36	background	background	NOUN
easat-4496	137	37	,	,	PUNCT
easat-4496	137	38	experience	experience	NOUN
easat-4496	137	39	,	,	PUNCT
easat-4496	137	40	job	job	NOUN
easat-4496	137	41	position	position	NOUN
easat-4496	137	42	,	,	PUNCT
easat-4496	137	43	and	and	CCONJ
easat-4496	137	44	professional	professional	ADJ
easat-4496	137	45	certifications	certification	NOUN
easat-4496	137	46	of	of	ADP
easat-4496	137	47	the	the	DET
easat-4496	137	48	auditors	auditor	NOUN
easat-4496	137	49	.	.	PUNCT
easat-4496	138	1	to	to	PART
easat-4496	138	2	achieve	achieve	VERB
easat-4496	138	3	the	the	DET
easat-4496	138	4	research	research	NOUN
easat-4496	138	5	objectives	objective	NOUN
easat-4496	138	6	,	,	PUNCT
easat-4496	138	7	we	we	PRON
easat-4496	138	8	perform	perform	VERB
easat-4496	138	9	(	(	PUNCT
easat-4496	138	10	i	i	NOUN
easat-4496	138	11	)	)	PUNCT
easat-4496	138	12	reliability	reliability	NOUN
easat-4496	138	13	assessment	assessment	NOUN
easat-4496	138	14	of	of	ADP
easat-4496	138	15	the	the	DET
easat-4496	138	16	scales	scale	NOUN
easat-4496	138	17	through	through	ADP
easat-4496	138	18	cronbach	cronbach	NOUN
easat-4496	138	19	’s	’s	PART
easat-4496	138	20	alpha	alpha	ADJ
easat-4496	138	21	coefficient	coefficient	NOUN
easat-4496	138	22	,	,	PUNCT
easat-4496	138	23	(	(	PUNCT
easat-4496	138	24	ii	ii	NOUN
easat-4496	138	25	)	)	PUNCT
easat-4496	138	26	exploratory	exploratory	ADJ
easat-4496	138	27	factor	factor	NOUN
easat-4496	138	28	analysis	analysis	NOUN
easat-4496	138	29	(	(	PUNCT
easat-4496	138	30	efa	efa	PROPN
easat-4496	138	31	)	)	PUNCT
easat-4496	138	32	to	to	PART
easat-4496	138	33	determine	determine	VERB
easat-4496	138	34	the	the	DET
easat-4496	138	35	validity	validity	NOUN
easat-4496	138	36	of	of	ADP
easat-4496	138	37	the	the	DET
easat-4496	138	38	scales	scale	NOUN
easat-4496	138	39	and	and	CCONJ
easat-4496	138	40	variables	variable	NOUN
easat-4496	138	41	after	after	ADP
easat-4496	138	42	extraction	extraction	NOUN
easat-4496	138	43	,	,	PUNCT
easat-4496	138	44	(	(	PUNCT
easat-4496	138	45	iii	iii	X
easat-4496	138	46	)	)	PUNCT
easat-4496	138	47	pearson	pearson	NOUN
easat-4496	138	48	correlation	correlation	NOUN
easat-4496	138	49	analysis	analysis	NOUN
easat-4496	138	50	,	,	PUNCT
easat-4496	138	51	and	and	CCONJ
easat-4496	138	52	(	(	PUNCT
easat-4496	138	53	iv	iv	X
easat-4496	138	54	)	)	PUNCT
easat-4496	138	55	multivariate	multivariate	NOUN
easat-4496	138	56	regression	regression	NOUN
easat-4496	138	57	analysis	analysis	NOUN
easat-4496	138	58	and	and	CCONJ
easat-4496	138	59	model	model	NOUN
easat-4496	138	60	fit	fit	ADJ
easat-4496	138	61	testing	testing	NOUN
easat-4496	138	62	.	.	PUNCT
easat-4496	139	1	418	418	NUM
easat-4496	139	2	edelweiss	edelweiss	PROPN
easat-4496	139	3	applied	apply	VERB
easat-4496	139	4	science	science	NOUN
easat-4496	139	5	and	and	CCONJ
easat-4496	139	6	technology	technology	NOUN
easat-4496	139	7	issn	issn	PROPN
easat-4496	139	8	:	:	PUNCT
easat-4496	139	9	2576	2576	NUM
easat-4496	139	10	-	-	SYM
easat-4496	139	11	8484	8484	NUM
easat-4496	139	12	vol	vol	NOUN
easat-4496	139	13	.	.	PROPN
easat-4496	140	1	9	9	NUM
easat-4496	140	2	,	,	PUNCT
easat-4496	140	3	no	no	INTJ
easat-4496	140	4	.	.	NOUN
easat-4496	140	5	2	2	NUM
easat-4496	140	6	:	:	PUNCT
easat-4496	140	7	413	413	NUM
easat-4496	140	8	-	-	SYM
easat-4496	140	9	424	424	NUM
easat-4496	140	10	,	,	PUNCT
easat-4496	140	11	2025	2025	NUM
easat-4496	140	12	doi	doi	NOUN
easat-4496	140	13	:	:	PUNCT
easat-4496	140	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	140	15	©	©	PROPN
easat-4496	140	16	2025	2025	NUM
easat-4496	140	17	by	by	ADP
easat-4496	140	18	the	the	DET
easat-4496	140	19	authors	author	NOUN
easat-4496	140	20	;	;	PUNCT
easat-4496	140	21	licensee	licensee	PROPN
easat-4496	140	22	learning	learning	PROPN
easat-4496	140	23	gate	gate	PROPN
easat-4496	140	24	research	research	PROPN
easat-4496	140	25	model	model	NOUN
easat-4496	140	26	:	:	PUNCT
easat-4496	140	27	building	build	VERB
easat-4496	140	28	on	on	ADP
easat-4496	140	29	previous	previous	ADJ
easat-4496	140	30	studies	study	NOUN
easat-4496	140	31	and	and	CCONJ
easat-4496	140	32	aiming	aim	VERB
easat-4496	140	33	to	to	PART
easat-4496	140	34	evaluate	evaluate	VERB
easat-4496	140	35	the	the	DET
easat-4496	140	36	influence	influence	NOUN
easat-4496	140	37	of	of	ADP
easat-4496	140	38	various	various	ADJ
easat-4496	140	39	factors	factor	NOUN
easat-4496	140	40	on	on	ADP
easat-4496	140	41	audit	audit	NOUN
easat-4496	140	42	service	service	NOUN
easat-4496	140	43	quality	quality	NOUN
easat-4496	140	44	,	,	PUNCT
easat-4496	140	45	we	we	PRON
easat-4496	140	46	propose	propose	VERB
easat-4496	140	47	a	a	DET
easat-4496	140	48	research	research	NOUN
easat-4496	140	49	model	model	NOUN
easat-4496	140	50	from	from	ADP
easat-4496	140	51	the	the	DET
easat-4496	140	52	auditor	auditor	NOUN
easat-4496	140	53	's	's	PART
easat-4496	140	54	perspective	perspective	NOUN
easat-4496	140	55	consisting	consist	VERB
easat-4496	140	56	of	of	ADP
easat-4496	140	57	four	four	NUM
easat-4496	140	58	independent	independent	ADJ
easat-4496	140	59	variables	variable	NOUN
easat-4496	140	60	:	:	PUNCT
easat-4496	140	61	(	(	PUNCT
easat-4496	140	62	i	i	NOUN
easat-4496	140	63	)	)	PUNCT
easat-4496	140	64	auditor	auditor	NOUN
easat-4496	140	65	competence	competence	NOUN
easat-4496	140	66	,	,	PUNCT
easat-4496	140	67	(	(	PUNCT
easat-4496	140	68	ii	ii	NOUN
easat-4496	140	69	)	)	PUNCT
easat-4496	140	70	auditor	auditor	NOUN
easat-4496	140	71	independence	independence	NOUN
easat-4496	140	72	,	,	PUNCT
easat-4496	140	73	(	(	PUNCT
easat-4496	140	74	iii	iii	X
easat-4496	140	75	)	)	PUNCT
easat-4496	140	76	auditor	auditor	NOUN
easat-4496	140	77	accountability	accountability	NOUN
easat-4496	140	78	,	,	PUNCT
easat-4496	140	79	and	and	CCONJ
easat-4496	140	80	(	(	PUNCT
easat-4496	140	81	iv	iv	X
easat-4496	140	82	)	)	PUNCT
easat-4496	140	83	time	time	NOUN
easat-4496	140	84	budget	budget	NOUN
easat-4496	140	85	pressure	pressure	NOUN
easat-4496	140	86	,	,	PUNCT
easat-4496	140	87	with	with	ADP
easat-4496	140	88	the	the	DET
easat-4496	140	89	dependent	dependent	ADJ
easat-4496	140	90	variable	variable	NOUN
easat-4496	140	91	being	be	AUX
easat-4496	140	92	audit	audit	NOUN
easat-4496	140	93	service	service	NOUN
easat-4496	140	94	quality	quality	NOUN
easat-4496	140	95	.	.	PUNCT
easat-4496	141	1	the	the	DET
easat-4496	141	2	proposed	propose	VERB
easat-4496	141	3	research	research	NOUN
easat-4496	141	4	model	model	NOUN
easat-4496	141	5	(	(	PUNCT
easat-4496	141	6	figure	figure	NOUN
easat-4496	141	7	1	1	NUM
easat-4496	141	8	)	)	PUNCT
easat-4496	141	9	is	be	AUX
easat-4496	141	10	as	as	SCONJ
easat-4496	141	11	follows	follow	VERB
easat-4496	141	12	:	:	PUNCT
easat-4496	141	13	figure	figure	NOUN
easat-4496	141	14	1	1	NUM
easat-4496	141	15	.	.	PUNCT
easat-4496	141	16	research	research	NOUN
easat-4496	141	17	model	model	NOUN
easat-4496	141	18	.	.	PUNCT
easat-4496	142	1	4	4	X
easat-4496	142	2	.	.	X
easat-4496	142	3	research	research	NOUN
easat-4496	142	4	results	result	NOUN
easat-4496	142	5	and	and	CCONJ
easat-4496	142	6	discussion	discussion	NOUN
easat-4496	142	7	4.1	4.1	NUM
easat-4496	142	8	.	.	PUNCT
easat-4496	143	1	descriptive	descriptive	ADJ
easat-4496	143	2	statistics	statistic	NOUN
easat-4496	143	3	the	the	DET
easat-4496	143	4	data	datum	NOUN
easat-4496	143	5	shown	show	VERB
easat-4496	143	6	in	in	ADP
easat-4496	143	7	table	table	NOUN
easat-4496	143	8	2	2	NUM
easat-4496	143	9	indicate	indicate	VERB
easat-4496	143	10	that	that	SCONJ
easat-4496	143	11	60	60	NUM
easat-4496	143	12	%	%	NOUN
easat-4496	143	13	of	of	ADP
easat-4496	143	14	the	the	DET
easat-4496	143	15	research	research	NOUN
easat-4496	143	16	participants	participant	NOUN
easat-4496	143	17	are	be	AUX
easat-4496	143	18	female	female	ADJ
easat-4496	143	19	,	,	PUNCT
easat-4496	143	20	while	while	SCONJ
easat-4496	143	21	40	40	NUM
easat-4496	143	22	%	%	NOUN
easat-4496	143	23	are	be	AUX
easat-4496	143	24	male	male	ADJ
easat-4496	143	25	.	.	PUNCT
easat-4496	144	1	all	all	DET
easat-4496	144	2	participants	participant	NOUN
easat-4496	144	3	have	have	VERB
easat-4496	144	4	at	at	ADV
easat-4496	144	5	least	least	ADJ
easat-4496	144	6	a	a	DET
easat-4496	144	7	university	university	NOUN
easat-4496	144	8	degree	degree	NOUN
easat-4496	144	9	.	.	PUNCT
easat-4496	145	1	the	the	DET
easat-4496	145	2	breakdown	breakdown	NOUN
easat-4496	145	3	of	of	ADP
easat-4496	145	4	their	their	PRON
easat-4496	145	5	educational	educational	ADJ
easat-4496	145	6	background	background	NOUN
easat-4496	145	7	includes	include	VERB
easat-4496	145	8	77	77	NUM
easat-4496	145	9	auditors	auditor	NOUN
easat-4496	145	10	(	(	PUNCT
easat-4496	145	11	70	70	NUM
easat-4496	145	12	%	%	NOUN
easat-4496	145	13	)	)	PUNCT
easat-4496	145	14	,	,	PUNCT
easat-4496	145	15	17	17	NUM
easat-4496	145	16	audit	audit	NOUN
easat-4496	145	17	team	team	NOUN
easat-4496	145	18	leaders	leader	NOUN
easat-4496	145	19	(	(	PUNCT
easat-4496	145	20	15	15	NUM
easat-4496	145	21	%	%	NOUN
easat-4496	145	22	)	)	PUNCT
easat-4496	145	23	,	,	PUNCT
easat-4496	145	24	12	12	NUM
easat-4496	145	25	audit	audit	NOUN
easat-4496	145	26	managers	manager	NOUN
easat-4496	145	27	(	(	PUNCT
easat-4496	145	28	11	11	NUM
easat-4496	145	29	%	%	NOUN
easat-4496	145	30	)	)	PUNCT
easat-4496	145	31	,	,	PUNCT
easat-4496	145	32	and	and	CCONJ
easat-4496	145	33	4	4	NUM
easat-4496	145	34	audit	audit	NOUN
easat-4496	145	35	directors	director	NOUN
easat-4496	145	36	(	(	PUNCT
easat-4496	145	37	4	4	NUM
easat-4496	145	38	%	%	NOUN
easat-4496	145	39	)	)	PUNCT
easat-4496	145	40	.	.	PUNCT
easat-4496	146	1	most	most	ADJ
easat-4496	146	2	participants	participant	NOUN
easat-4496	146	3	have	have	VERB
easat-4496	146	4	at	at	ADV
easat-4496	146	5	least	least	ADV
easat-4496	146	6	1	1	NUM
easat-4496	146	7	year	year	NOUN
easat-4496	146	8	of	of	ADP
easat-4496	146	9	work	work	NOUN
easat-4496	146	10	experience	experience	NOUN
easat-4496	146	11	.	.	PUNCT
easat-4496	147	1	the	the	DET
easat-4496	147	2	survey	survey	NOUN
easat-4496	147	3	includes	include	VERB
easat-4496	147	4	a	a	DET
easat-4496	147	5	diverse	diverse	ADJ
easat-4496	147	6	group	group	NOUN
easat-4496	147	7	of	of	ADP
easat-4496	147	8	individuals	individual	NOUN
easat-4496	147	9	with	with	ADP
easat-4496	147	10	various	various	ADJ
easat-4496	147	11	positions	position	NOUN
easat-4496	147	12	and	and	CCONJ
easat-4496	147	13	experience	experience	NOUN
easat-4496	147	14	levels	level	NOUN
easat-4496	147	15	.	.	PUNCT
easat-4496	148	1	table	table	NOUN
easat-4496	148	2	2	2	NUM
easat-4496	148	3	.	.	PUNCT
easat-4496	148	4	descriptive	descriptive	ADJ
easat-4496	148	5	statistics	statistic	NOUN
easat-4496	148	6	.	.	PUNCT
easat-4496	149	1	characteristics	characteristic	NOUN
easat-4496	149	2	sample	sample	NOUN
easat-4496	149	3	(	(	PUNCT
easat-4496	149	4	n=110	n=110	PROPN
easat-4496	149	5	)	)	PUNCT
easat-4496	149	6	quantity	quantity	NOUN
easat-4496	149	7	percentage	percentage	NOUN
easat-4496	149	8	(	(	PUNCT
easat-4496	149	9	%	%	INTJ
easat-4496	149	10	)	)	PUNCT
easat-4496	149	11	gender	gender	NOUN
easat-4496	149	12	male	male	NOUN
easat-4496	149	13	45	45	NUM
easat-4496	149	14	41	41	NUM
easat-4496	149	15	female	female	NOUN
easat-4496	149	16	65	65	NUM
easat-4496	149	17	59	59	NUM
easat-4496	149	18	total	total	NOUN
easat-4496	149	19	110	110	NUM
easat-4496	149	20	100	100	NUM
easat-4496	149	21	degree	degree	NOUN
easat-4496	149	22	bachelor	bachelor	NOUN
easat-4496	149	23	93	93	NUM
easat-4496	149	24	88	88	NUM
easat-4496	149	25	master	master	NOUN
easat-4496	149	26	17	17	NUM
easat-4496	149	27	12	12	NUM
easat-4496	149	28	total	total	NOUN
easat-4496	149	29	110	110	NUM
easat-4496	149	30	100	100	NUM
easat-4496	149	31	experience	experience	NOUN
easat-4496	149	32	less	less	ADJ
easat-4496	149	33	than	than	ADP
easat-4496	149	34	1	1	NUM
easat-4496	149	35	year	year	NOUN
easat-4496	149	36	13	13	NUM
easat-4496	149	37	12	12	NUM
easat-4496	149	38	from	from	ADP
easat-4496	149	39	1	1	NUM
easat-4496	149	40	–	–	PUNCT
easat-4496	149	41	less	less	ADJ
easat-4496	149	42	than	than	ADP
easat-4496	149	43	3	3	NUM
easat-4496	149	44	years	year	NOUN
easat-4496	149	45	51	51	NUM
easat-4496	149	46	47	47	NUM
easat-4496	149	47	from	from	ADP
easat-4496	149	48	3	3	NUM
easat-4496	149	49	–	–	PUNCT
easat-4496	149	50	less	less	ADJ
easat-4496	149	51	than	than	ADP
easat-4496	149	52	5	5	NUM
easat-4496	149	53	years	year	NOUN
easat-4496	149	54	17	17	NUM
easat-4496	149	55	15	15	NUM
easat-4496	149	56	from	from	ADP
easat-4496	149	57	5	5	NUM
easat-4496	149	58	–	–	PUNCT
easat-4496	149	59	less	less	ADJ
easat-4496	149	60	than	than	ADP
easat-4496	149	61	10	10	NUM
easat-4496	149	62	years	year	NOUN
easat-4496	149	63	12	12	NUM
easat-4496	149	64	11	11	NUM
easat-4496	149	65	10	10	NUM
easat-4496	149	66	years	year	NOUN
easat-4496	149	67	and	and	CCONJ
easat-4496	149	68	over	over	ADP
easat-4496	149	69	17	17	NUM
easat-4496	149	70	15	15	NUM
easat-4496	149	71	total	total	NOUN
easat-4496	149	72	110	110	NUM
easat-4496	149	73	100	100	NUM
easat-4496	149	74	job	job	NOUN
easat-4496	149	75	title	title	NOUN
easat-4496	149	76	auditor	auditor	NOUN
easat-4496	149	77	77	77	NUM
easat-4496	149	78	70	70	NUM
easat-4496	149	79	senior	senior	ADJ
easat-4496	149	80	auditor	auditor	NOUN
easat-4496	149	81	17	17	NUM
easat-4496	149	82	15	15	NUM
easat-4496	149	83	audit	audit	NOUN
easat-4496	149	84	manager	manager	NOUN
easat-4496	149	85	12	12	NUM
easat-4496	149	86	11	11	NUM
easat-4496	149	87	director	director	NOUN
easat-4496	149	88	of	of	ADP
easat-4496	149	89	auditing	audit	VERB
easat-4496	149	90	4	4	NUM
easat-4496	149	91	4	4	NUM
easat-4496	149	92	total	total	NOUN
easat-4496	149	93	110	110	NUM
easat-4496	149	94	100	100	NUM
easat-4496	149	95	419	419	NUM
easat-4496	149	96	edelweiss	edelweiss	PROPN
easat-4496	149	97	applied	apply	VERB
easat-4496	149	98	science	science	NOUN
easat-4496	149	99	and	and	CCONJ
easat-4496	149	100	technology	technology	NOUN
easat-4496	149	101	issn	issn	PROPN
easat-4496	149	102	:	:	PUNCT
easat-4496	149	103	2576	2576	NUM
easat-4496	149	104	-	-	SYM
easat-4496	149	105	8484	8484	NUM
easat-4496	149	106	vol	vol	NOUN
easat-4496	149	107	.	.	PROPN
easat-4496	150	1	9	9	NUM
easat-4496	150	2	,	,	PUNCT
easat-4496	150	3	no	no	INTJ
easat-4496	150	4	.	.	NOUN
easat-4496	150	5	2	2	NUM
easat-4496	150	6	:	:	PUNCT
easat-4496	150	7	413	413	NUM
easat-4496	150	8	-	-	SYM
easat-4496	150	9	424	424	NUM
easat-4496	150	10	,	,	PUNCT
easat-4496	150	11	2025	2025	NUM
easat-4496	150	12	doi	doi	NOUN
easat-4496	150	13	:	:	PUNCT
easat-4496	150	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	150	15	©	©	PROPN
easat-4496	150	16	2025	2025	NUM
easat-4496	150	17	by	by	ADP
easat-4496	150	18	the	the	DET
easat-4496	150	19	authors	author	NOUN
easat-4496	150	20	;	;	PUNCT
easat-4496	150	21	licensee	licensee	PROPN
easat-4496	150	22	learning	learning	NOUN
easat-4496	150	23	gate	gate	VERB
easat-4496	150	24	4.2	4.2	NUM
easat-4496	150	25	.	.	PUNCT
easat-4496	151	1	analysis	analysis	NOUN
easat-4496	151	2	results	result	VERB
easat-4496	151	3	the	the	DET
easat-4496	151	4	reliability	reliability	NOUN
easat-4496	151	5	test	test	NOUN
easat-4496	151	6	results	result	NOUN
easat-4496	151	7	of	of	ADP
easat-4496	151	8	the	the	DET
easat-4496	151	9	measurement	measurement	NOUN
easat-4496	151	10	scales	scale	NOUN
easat-4496	151	11	(	(	PUNCT
easat-4496	151	12	table	table	NOUN
easat-4496	151	13	3	3	NUM
easat-4496	151	14	)	)	PUNCT
easat-4496	151	15	indicate	indicate	VERB
easat-4496	151	16	that	that	DET
easat-4496	151	17	cronbach	cronbach	PROPN
easat-4496	151	18	’s	’s	PART
easat-4496	151	19	alpha	alpha	ADJ
easat-4496	151	20	coefficients	coefficient	NOUN
easat-4496	151	21	are	be	AUX
easat-4496	151	22	greater	great	ADJ
easat-4496	151	23	than	than	ADP
easat-4496	151	24	0.6	0.6	NUM
easat-4496	151	25	for	for	ADP
easat-4496	151	26	all	all	DET
easat-4496	151	27	scales	scale	NOUN
easat-4496	151	28	.	.	PUNCT
easat-4496	152	1	furthermore	furthermore	ADV
easat-4496	152	2	,	,	PUNCT
easat-4496	152	3	the	the	DET
easat-4496	152	4	correlation	correlation	NOUN
easat-4496	152	5	coefficients	coefficient	VERB
easat-4496	152	6	with	with	ADP
easat-4496	152	7	the	the	DET
easat-4496	152	8	total	total	ADJ
easat-4496	152	9	variable	variable	NOUN
easat-4496	152	10	are	be	AUX
easat-4496	152	11	all	all	ADV
easat-4496	152	12	greater	great	ADJ
easat-4496	152	13	than	than	ADP
easat-4496	152	14	0.3	0.3	NUM
easat-4496	152	15	.	.	PUNCT
easat-4496	153	1	therefore	therefore	ADV
easat-4496	153	2	,	,	PUNCT
easat-4496	153	3	the	the	DET
easat-4496	153	4	measurement	measurement	NOUN
easat-4496	153	5	scales	scale	VERB
easat-4496	153	6	for	for	ADP
easat-4496	153	7	the	the	DET
easat-4496	153	8	factors	factor	NOUN
easat-4496	153	9	ensure	ensure	VERB
easat-4496	153	10	reliability	reliability	NOUN
easat-4496	153	11	.	.	PUNCT
easat-4496	154	1	table	table	NOUN
easat-4496	154	2	3	3	NUM
easat-4496	154	3	.	.	PUNCT
easat-4496	154	4	results	result	NOUN
easat-4496	154	5	of	of	ADP
easat-4496	154	6	the	the	DET
easat-4496	154	7	reliability	reliability	NOUN
easat-4496	154	8	test	test	NOUN
easat-4496	154	9	for	for	ADP
easat-4496	154	10	the	the	DET
easat-4496	154	11	measurement	measurement	NOUN
easat-4496	154	12	scales	scale	NOUN
easat-4496	154	13	.	.	PUNCT
easat-4496	155	1	model	model	PROPN
easat-4496	155	2	cronbach	cronbach	PROPN
easat-4496	155	3	's	's	PART
easat-4496	155	4	alpha	alpha	NOUN
easat-4496	155	5	value	value	NOUN
easat-4496	155	6	independent	independent	ADJ
easat-4496	155	7	variable	variable	ADJ
easat-4496	155	8	auditor	auditor	NOUN
easat-4496	155	9	competence	competence	NOUN
easat-4496	155	10	0.857	0.857	NUM
easat-4496	155	11	auditor	auditor	NOUN
easat-4496	155	12	independence	independence	NOUN
easat-4496	155	13	0.822	0.822	NUM
easat-4496	155	14	auditor	auditor	NOUN
easat-4496	155	15	accountability	accountability	NOUN
easat-4496	155	16	0.864	0.864	NUM
easat-4496	155	17	time	time	NOUN
easat-4496	155	18	budget	budget	NOUN
easat-4496	155	19	pressure	pressure	NOUN
easat-4496	155	20	0.748	0.748	NUM
easat-4496	155	21	dependent	dependent	ADJ
easat-4496	155	22	variable	variable	ADJ
easat-4496	155	23	audit	audit	NOUN
easat-4496	155	24	service	service	NOUN
easat-4496	155	25	quality	quality	NOUN
easat-4496	155	26	0.801	0.801	NUM
easat-4496	155	27	after	after	ADP
easat-4496	155	28	testing	test	VERB
easat-4496	155	29	the	the	DET
easat-4496	155	30	reliability	reliability	NOUN
easat-4496	155	31	of	of	ADP
easat-4496	155	32	the	the	DET
easat-4496	155	33	measurement	measurement	NOUN
easat-4496	155	34	scales	scale	NOUN
easat-4496	156	1	,	,	PUNCT
easat-4496	156	2	we	we	PRON
easat-4496	156	3	conducted	conduct	VERB
easat-4496	156	4	exploratory	exploratory	ADJ
easat-4496	156	5	factor	factor	NOUN
easat-4496	156	6	analysis	analysis	NOUN
easat-4496	156	7	(	(	PUNCT
easat-4496	156	8	efa	efa	PROPN
easat-4496	156	9	)	)	PUNCT
easat-4496	156	10	to	to	PART
easat-4496	156	11	assess	assess	VERB
easat-4496	156	12	the	the	DET
easat-4496	156	13	validity	validity	NOUN
easat-4496	156	14	of	of	ADP
easat-4496	156	15	the	the	DET
easat-4496	156	16	scales	scale	NOUN
easat-4496	156	17	.	.	PUNCT
easat-4496	157	1	the	the	DET
easat-4496	157	2	kmo	kmo	PROPN
easat-4496	157	3	and	and	CCONJ
easat-4496	157	4	bartlett	bartlett	PROPN
easat-4496	157	5	’s	’s	PART
easat-4496	157	6	test	test	NOUN
easat-4496	157	7	showed	show	VERB
easat-4496	157	8	a	a	DET
easat-4496	157	9	value	value	NOUN
easat-4496	157	10	of	of	ADP
easat-4496	157	11	0.782	0.782	NUM
easat-4496	157	12	<	<	X
easat-4496	157	13	1	1	NUM
easat-4496	157	14	,	,	PUNCT
easat-4496	157	15	suitable	suitable	ADJ
easat-4496	157	16	for	for	ADP
easat-4496	157	17	factor	factor	NOUN
easat-4496	157	18	analysis	analysis	NOUN
easat-4496	157	19	,	,	PUNCT
easat-4496	157	20	and	and	CCONJ
easat-4496	157	21	the	the	DET
easat-4496	157	22	significance	significance	NOUN
easat-4496	157	23	level	level	NOUN
easat-4496	157	24	sig	sig	NOUN
easat-4496	157	25	.	.	PUNCT
easat-4496	158	1	=	=	PUNCT
easat-4496	159	1	0.000	0.000	NUM
easat-4496	159	2	<	<	X
easat-4496	159	3	0.05	0.05	NUM
easat-4496	159	4	indicates	indicate	VERB
easat-4496	159	5	that	that	SCONJ
easat-4496	159	6	the	the	DET
easat-4496	159	7	variables	variable	NOUN
easat-4496	159	8	are	be	AUX
easat-4496	159	9	correlated	correlate	VERB
easat-4496	159	10	within	within	ADP
easat-4496	159	11	the	the	DET
easat-4496	159	12	overall	overall	ADJ
easat-4496	159	13	dataset	dataset	NOUN
easat-4496	159	14	[	[	X
easat-4496	159	15	37	37	NUM
easat-4496	159	16	]	]	PUNCT
easat-4496	159	17	.	.	PUNCT
easat-4496	160	1	the	the	DET
easat-4496	160	2	total	total	ADJ
easat-4496	160	3	variance	variance	NOUN
easat-4496	160	4	explained	explain	VERB
easat-4496	160	5	by	by	ADP
easat-4496	160	6	the	the	DET
easat-4496	160	7	four	four	NUM
easat-4496	160	8	independent	independent	ADJ
easat-4496	160	9	variables	variable	NOUN
easat-4496	160	10	is	be	AUX
easat-4496	160	11	68.2	68.2	NUM
easat-4496	160	12	%	%	NOUN
easat-4496	160	13	>	>	X
easat-4496	160	14	50	50	NUM
easat-4496	160	15	%	%	NOUN
easat-4496	160	16	,	,	PUNCT
easat-4496	160	17	and	and	CCONJ
easat-4496	160	18	the	the	DET
easat-4496	160	19	eigenvalues	eigenvalue	NOUN
easat-4496	160	20	of	of	ADP
easat-4496	160	21	the	the	DET
easat-4496	160	22	factors	factor	NOUN
easat-4496	160	23	are	be	AUX
easat-4496	160	24	all	all	ADV
easat-4496	160	25	>	>	X
easat-4496	160	26	1	1	NUM
easat-4496	160	27	,	,	PUNCT
easat-4496	160	28	while	while	SCONJ
easat-4496	160	29	the	the	DET
easat-4496	160	30	variance	variance	NOUN
easat-4496	160	31	explained	explain	VERB
easat-4496	160	32	for	for	ADP
easat-4496	160	33	the	the	DET
easat-4496	160	34	dependent	dependent	ADJ
easat-4496	160	35	variable	variable	NOUN
easat-4496	160	36	is	be	AUX
easat-4496	160	37	62.72	62.72	NUM
easat-4496	160	38	.	.	PUNCT
easat-4496	161	1	therefore	therefore	ADV
easat-4496	161	2	,	,	PUNCT
easat-4496	161	3	the	the	DET
easat-4496	161	4	factor	factor	NOUN
easat-4496	161	5	analysis	analysis	NOUN
easat-4496	161	6	method	method	NOUN
easat-4496	161	7	is	be	AUX
easat-4496	161	8	appropriate	appropriate	ADJ
easat-4496	161	9	.	.	PUNCT
easat-4496	162	1	the	the	DET
easat-4496	162	2	results	result	NOUN
easat-4496	162	3	in	in	ADP
easat-4496	162	4	table	table	NOUN
easat-4496	162	5	4	4	NUM
easat-4496	162	6	indicate	indicate	VERB
easat-4496	162	7	16	16	NUM
easat-4496	162	8	measurement	measurement	NOUN
easat-4496	162	9	scales	scale	NOUN
easat-4496	162	10	associated	associate	VERB
easat-4496	162	11	with	with	ADP
easat-4496	162	12	the	the	DET
easat-4496	162	13	four	four	NUM
easat-4496	162	14	independent	independent	ADJ
easat-4496	162	15	variables	variable	NOUN
easat-4496	162	16	.	.	PUNCT
easat-4496	163	1	table	table	NOUN
easat-4496	163	2	4	4	NUM
easat-4496	163	3	.	.	PUNCT
easat-4496	164	1	efa	efa	PROPN
easat-4496	164	2	results	result	VERB
easat-4496	164	3	for	for	ADP
easat-4496	164	4	independent	independent	ADJ
easat-4496	164	5	variables	variable	NOUN
easat-4496	164	6	.	.	PUNCT
easat-4496	165	1	potated	potate	VERB
easat-4496	165	2	component	component	NOUN
easat-4496	165	3	matrixa	matrixa	PROPN
easat-4496	165	4	variables	variable	NOUN
easat-4496	165	5	component	component	VERB
easat-4496	165	6	1	1	NUM
easat-4496	165	7	2	2	NUM
easat-4496	165	8	3	3	NUM
easat-4496	165	9	4	4	NUM
easat-4496	165	10	ac1	ac1	NOUN
easat-4496	165	11	0.818	0.818	NUM
easat-4496	165	12	ac2	ac2	PROPN
easat-4496	165	13	0.803	0.803	NUM
easat-4496	165	14	ac3	ac3	NOUN
easat-4496	165	15	0.794	0.794	NUM
easat-4496	165	16	ac4	ac4	PROPN
easat-4496	165	17	0.791	0.791	NUM
easat-4496	165	18	aa4	aa4	NOUN
easat-4496	165	19	0.819	0.819	NUM
easat-4496	165	20	aa3	aa3	NOUN
easat-4496	165	21	0.807	0.807	NUM
easat-4496	165	22	aa2	aa2	NOUN
easat-4496	165	23	0.803	0.803	NUM
easat-4496	165	24	aa5	aa5	PROPN
easat-4496	165	25	0.782	0.782	NUM
easat-4496	165	26	aa1	aa1	PROPN
easat-4496	165	27	0.771	0.771	NUM
easat-4496	165	28	ai3	ai3	NOUN
easat-4496	165	29	0.855	0.855	NUM
easat-4496	165	30	ai1	ai1	VERB
easat-4496	165	31	0.846	0.846	NUM
easat-4496	165	32	ai2	ai2	NOUN
easat-4496	165	33	0.794	0.794	NUM
easat-4496	165	34	ai4	ai4	NOUN
easat-4496	165	35	0.743	0.743	NUM
easat-4496	165	36	tbp2	tbp2	VERB
easat-4496	165	37	0.812	0.812	NUM
easat-4496	165	38	tbp3	tbp3	NOUN
easat-4496	165	39	0.790	0.790	NUM
easat-4496	165	40	tbp1	tbp1	NOUN
easat-4496	165	41	0.787	0.787	NUM
easat-4496	165	42	the	the	DET
easat-4496	165	43	pearson	pearson	PROPN
easat-4496	165	44	correlation	correlation	NOUN
easat-4496	165	45	coefficients	coefficient	NOUN
easat-4496	165	46	in	in	ADP
easat-4496	165	47	table	table	NOUN
easat-4496	165	48	5	5	NUM
easat-4496	165	49	,	,	PUNCT
easat-4496	165	50	all	all	PRON
easat-4496	165	51	with	with	ADP
easat-4496	165	52	sig	sig	PRON
easat-4496	165	53	.	.	PUNCT
easat-4496	166	1	<	<	X
easat-4496	166	2	0.05	0.05	NUM
easat-4496	166	3	,	,	PUNCT
easat-4496	166	4	indicate	indicate	VERB
easat-4496	166	5	a	a	DET
easat-4496	166	6	linear	linear	ADJ
easat-4496	166	7	correlation	correlation	NOUN
easat-4496	166	8	between	between	ADP
easat-4496	166	9	the	the	DET
easat-4496	166	10	independent	independent	ADJ
easat-4496	166	11	and	and	CCONJ
easat-4496	166	12	dependent	dependent	ADJ
easat-4496	166	13	variables	variable	NOUN
easat-4496	166	14	.	.	PUNCT
easat-4496	167	1	420	420	NUM
easat-4496	167	2	edelweiss	edelweiss	PROPN
easat-4496	167	3	applied	apply	VERB
easat-4496	167	4	science	science	NOUN
easat-4496	167	5	and	and	CCONJ
easat-4496	167	6	technology	technology	NOUN
easat-4496	167	7	issn	issn	PROPN
easat-4496	167	8	:	:	PUNCT
easat-4496	167	9	2576	2576	NUM
easat-4496	167	10	-	-	SYM
easat-4496	167	11	8484	8484	NUM
easat-4496	167	12	vol	vol	NOUN
easat-4496	167	13	.	.	PROPN
easat-4496	168	1	9	9	NUM
easat-4496	168	2	,	,	PUNCT
easat-4496	168	3	no	no	INTJ
easat-4496	168	4	.	.	NOUN
easat-4496	168	5	2	2	NUM
easat-4496	168	6	:	:	PUNCT
easat-4496	168	7	413	413	NUM
easat-4496	168	8	-	-	SYM
easat-4496	168	9	424	424	NUM
easat-4496	168	10	,	,	PUNCT
easat-4496	168	11	2025	2025	NUM
easat-4496	168	12	doi	doi	NOUN
easat-4496	168	13	:	:	PUNCT
easat-4496	168	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	168	15	©	©	PROPN
easat-4496	168	16	2025	2025	NUM
easat-4496	168	17	by	by	ADP
easat-4496	168	18	the	the	DET
easat-4496	168	19	authors	author	NOUN
easat-4496	168	20	;	;	PUNCT
easat-4496	168	21	licensee	licensee	PROPN
easat-4496	168	22	learning	learn	VERB
easat-4496	168	23	gate	gate	NOUN
easat-4496	168	24	table	table	NOUN
easat-4496	168	25	5	5	NUM
easat-4496	168	26	.	.	PUNCT
easat-4496	168	27	pearson	pearson	PROPN
easat-4496	168	28	correlation	correlation	NOUN
easat-4496	168	29	coefficients	coefficient	NOUN
easat-4496	168	30	.	.	PUNCT
easat-4496	169	1	variables	variable	NOUN
easat-4496	169	2	asq	asq	PROPN
easat-4496	169	3	ac	ac	INTJ
easat-4496	169	4	ai	ai	VERB
easat-4496	169	5	aa	aa	PROPN
easat-4496	169	6	tbp	tbp	PROPN
easat-4496	169	7	asq	asq	PROPN
easat-4496	169	8	1.000	1.000	NUM
easat-4496	169	9	0.641	0.641	NUM
easat-4496	169	10	0.537	0.537	NUM
easat-4496	169	11	0.416	0.416	NUM
easat-4496	169	12	0.319	0.319	NUM
easat-4496	169	13	0.000	0.000	NUM
easat-4496	169	14	0.000	0.000	NUM
easat-4496	169	15	0.000	0.000	NUM
easat-4496	169	16	0.001	0.001	NUM
easat-4496	169	17	ac	ac	PROPN
easat-4496	169	18	0.641	0.641	NUM
easat-4496	169	19	1.000	1.000	NUM
easat-4496	169	20	0.360	0.360	NUM
easat-4496	169	21	0.070	0.070	NUM
easat-4496	169	22	0.082	0.082	NUM
easat-4496	169	23	0.000	0.000	NUM
easat-4496	169	24	0.000	0.000	NUM
easat-4496	169	25	0.464	0.464	NUM
easat-4496	169	26	0.394	0.394	NUM
easat-4496	169	27	ai	ai	VERB
easat-4496	169	28	0.537	0.537	NUM
easat-4496	169	29	0.360	0.360	NUM
easat-4496	169	30	1.000	1.000	NUM
easat-4496	169	31	-0.023	-0.023	NUM
easat-4496	169	32	-0.016	-0.016	ADP
easat-4496	169	33	0.000	0.000	NUM
easat-4496	169	34	0.000	0.000	NUM
easat-4496	169	35	0.814	0.814	NUM
easat-4496	169	36	0.869	0.869	NUM
easat-4496	169	37	aa	aa	NOUN
easat-4496	169	38	0.416	0.416	NUM
easat-4496	169	39	0.070	0.070	NUM
easat-4496	169	40	-0.023	-0.023	NUM
easat-4496	169	41	1.000	1.000	NUM
easat-4496	169	42	0.329	0.329	NUM
easat-4496	169	43	0.000	0.000	NUM
easat-4496	169	44	0.464	0.464	NUM
easat-4496	169	45	0.814	0.814	NUM
easat-4496	169	46	0.000	0.000	NUM
easat-4496	169	47	tbp	tbp	NOUN
easat-4496	169	48	0.319	0.319	NUM
easat-4496	169	49	0.082	0.082	NUM
easat-4496	169	50	-0.016	-0.016	NUM
easat-4496	169	51	0.329	0.329	NUM
easat-4496	169	52	1.000	1.000	NUM
easat-4496	169	53	0.001	0.001	NUM
easat-4496	169	54	0.394	0.394	NUM
easat-4496	169	55	0.869	0.869	NUM
easat-4496	169	56	0.000	0.000	NUM
easat-4496	169	57	the	the	DET
easat-4496	169	58	model	model	NOUN
easat-4496	169	59	has	have	VERB
easat-4496	169	60	an	an	DET
easat-4496	169	61	r²	r²	ADJ
easat-4496	169	62	value	value	NOUN
easat-4496	169	63	of	of	ADP
easat-4496	169	64	0.836	0.836	NUM
easat-4496	169	65	and	and	CCONJ
easat-4496	169	66	an	an	DET
easat-4496	169	67	adjusted	adjust	VERB
easat-4496	169	68	r²	r²	NOUN
easat-4496	169	69	of	of	ADP
easat-4496	169	70	0.687	0.687	NUM
easat-4496	169	71	(	(	PUNCT
easat-4496	169	72	table	table	NOUN
easat-4496	169	73	6	6	NUM
easat-4496	169	74	)	)	PUNCT
easat-4496	169	75	.	.	PUNCT
easat-4496	170	1	this	this	PRON
easat-4496	170	2	indicates	indicate	VERB
easat-4496	170	3	that	that	SCONJ
easat-4496	170	4	the	the	DET
easat-4496	170	5	independent	independent	ADJ
easat-4496	170	6	variables	variable	NOUN
easat-4496	170	7	explain	explain	VERB
easat-4496	170	8	68.7	68.7	NUM
easat-4496	170	9	%	%	NOUN
easat-4496	170	10	of	of	ADP
easat-4496	170	11	the	the	DET
easat-4496	170	12	variation	variation	NOUN
easat-4496	170	13	in	in	ADP
easat-4496	170	14	the	the	DET
easat-4496	170	15	dependent	dependent	ADJ
easat-4496	170	16	variable	variable	NOUN
easat-4496	170	17	.	.	PUNCT
easat-4496	171	1	additionally	additionally	ADV
easat-4496	171	2	,	,	PUNCT
easat-4496	171	3	the	the	DET
easat-4496	171	4	durbin	durbin	ADJ
easat-4496	171	5	-	-	PUNCT
easat-4496	171	6	watson	watson	NOUN
easat-4496	171	7	statistic	statistic	NOUN
easat-4496	171	8	is	be	AUX
easat-4496	171	9	1.962	1.962	NUM
easat-4496	171	10	,	,	PUNCT
easat-4496	171	11	which	which	PRON
easat-4496	171	12	falls	fall	VERB
easat-4496	171	13	within	within	ADP
easat-4496	171	14	the	the	DET
easat-4496	171	15	acceptable	acceptable	ADJ
easat-4496	171	16	range	range	NOUN
easat-4496	171	17	of	of	ADP
easat-4496	171	18	[	[	X
easat-4496	171	19	1	1	NUM
easat-4496	171	20	,	,	PUNCT
easat-4496	171	21	3	3	NUM
easat-4496	171	22	]	]	PUNCT
easat-4496	171	23	.	.	PUNCT
easat-4496	172	1	this	this	PRON
easat-4496	172	2	suggests	suggest	VERB
easat-4496	172	3	that	that	SCONJ
easat-4496	172	4	there	there	PRON
easat-4496	172	5	is	be	VERB
easat-4496	172	6	no	no	DET
easat-4496	172	7	first	first	ADJ
easat-4496	172	8	-	-	PUNCT
easat-4496	172	9	order	order	NOUN
easat-4496	172	10	autocorrelation	autocorrelation	NOUN
easat-4496	172	11	,	,	PUNCT
easat-4496	172	12	indicating	indicate	VERB
easat-4496	172	13	that	that	SCONJ
easat-4496	172	14	the	the	DET
easat-4496	172	15	statistical	statistical	ADJ
easat-4496	172	16	assumptions	assumption	NOUN
easat-4496	172	17	have	have	AUX
easat-4496	172	18	not	not	PART
easat-4496	172	19	been	be	AUX
easat-4496	172	20	violated	violate	VERB
easat-4496	172	21	.	.	PUNCT
easat-4496	173	1	table	table	NOUN
easat-4496	173	2	6	6	NUM
easat-4496	173	3	.	.	PUNCT
easat-4496	173	4	model	model	NOUN
easat-4496	173	5	summary	summary	PROPN
easat-4496	173	6	.	.	PUNCT
easat-4496	174	1	model	model	PROPN
easat-4496	174	2	summaryb	summaryb	PROPN
easat-4496	174	3	model	model	NOUN
easat-4496	174	4	r	r	NOUN
easat-4496	174	5	r	r	NOUN
easat-4496	174	6	square	square	ADJ
easat-4496	174	7	adjusted	adjust	VERB
easat-4496	174	8	r	r	NOUN
easat-4496	174	9	square	square	ADJ
easat-4496	174	10	std	std	NOUN
easat-4496	174	11	.	.	PUNCT
easat-4496	175	1	error	error	NOUN
easat-4496	175	2	of	of	ADP
easat-4496	175	3	the	the	DET
easat-4496	175	4	estimate	estimate	NOUN
easat-4496	175	5	change	change	NOUN
easat-4496	175	6	statistics	statistic	NOUN
easat-4496	175	7	r	r	NOUN
easat-4496	175	8	square	square	ADJ
easat-4496	175	9	change	change	NOUN
easat-4496	175	10	f	f	PROPN
easat-4496	175	11	change	change	NOUN
easat-4496	175	12	df1	df1	PROPN
easat-4496	175	13	df2	df2	PROPN
easat-4496	175	14	sig	sig	PROPN
easat-4496	175	15	.	.	PUNCT
easat-4496	176	1	f	f	PROPN
easat-4496	176	2	change	change	NOUN
easat-4496	176	3	durbinwatson	durbinwatson	NOUN
easat-4496	176	4	value	value	NOUN
easat-4496	176	5	1	1	NUM
easat-4496	176	6	0.836a	0.836a	NUM
easat-4496	176	7	0.699	0.699	NUM
easat-4496	176	8	0.687	0.687	NUM
easat-4496	176	9	0.29838	0.29838	NUM
easat-4496	176	10	0.699	0.699	NUM
easat-4496	176	11	60.830	60.830	NUM
easat-4496	176	12	4	4	NUM
easat-4496	176	13	105	105	NUM
easat-4496	176	14	0.000	0.000	NUM
easat-4496	176	15	1.962	1.962	NUM
easat-4496	176	16	the	the	DET
easat-4496	176	17	regression	regression	NOUN
easat-4496	176	18	estimation	estimation	NOUN
easat-4496	176	19	results	result	NOUN
easat-4496	176	20	presented	present	VERB
easat-4496	176	21	in	in	ADP
easat-4496	176	22	table	table	NOUN
easat-4496	176	23	7	7	NUM
easat-4496	176	24	show	show	VERB
easat-4496	176	25	that	that	SCONJ
easat-4496	176	26	four	four	NUM
easat-4496	176	27	factors	factor	NOUN
easat-4496	176	28	—	—	PUNCT
easat-4496	176	29	auditor	auditor	NOUN
easat-4496	176	30	competence	competence	NOUN
easat-4496	176	31	(	(	PUNCT
easat-4496	176	32	ac	ac	PROPN
easat-4496	176	33	)	)	PUNCT
easat-4496	176	34	,	,	PUNCT
easat-4496	176	35	auditor	auditor	NOUN
easat-4496	176	36	independence	independence	NOUN
easat-4496	176	37	(	(	PUNCT
easat-4496	176	38	ai	ai	NOUN
easat-4496	176	39	)	)	PUNCT
easat-4496	176	40	,	,	PUNCT
easat-4496	176	41	auditor	auditor	NOUN
easat-4496	176	42	accountability	accountability	NOUN
easat-4496	176	43	(	(	PUNCT
easat-4496	176	44	aa	aa	NOUN
easat-4496	176	45	)	)	PUNCT
easat-4496	176	46	,	,	PUNCT
easat-4496	176	47	and	and	CCONJ
easat-4496	176	48	time	time	NOUN
easat-4496	176	49	budget	budget	NOUN
easat-4496	176	50	pressure	pressure	NOUN
easat-4496	176	51	(	(	PUNCT
easat-4496	176	52	tbp)—all	tbp)—all	ADV
easat-4496	176	53	have	have	VERB
easat-4496	176	54	a	a	DET
easat-4496	176	55	positive	positive	ADJ
easat-4496	176	56	and	and	CCONJ
easat-4496	176	57	significant	significant	ADJ
easat-4496	176	58	impact	impact	NOUN
easat-4496	176	59	on	on	ADP
easat-4496	176	60	audit	audit	NOUN
easat-4496	176	61	service	service	NOUN
easat-4496	176	62	quality	quality	NOUN
easat-4496	176	63	(	(	PUNCT
easat-4496	176	64	asq	asq	PROPN
easat-4496	176	65	)	)	PUNCT
easat-4496	176	66	at	at	ADP
easat-4496	176	67	the	the	DET
easat-4496	176	68	5	5	NUM
easat-4496	176	69	%	%	NOUN
easat-4496	176	70	significance	significance	NOUN
easat-4496	176	71	level	level	NOUN
easat-4496	176	72	(	(	PUNCT
easat-4496	176	73	sig	sig	NOUN
easat-4496	176	74	.	.	PUNCT
easat-4496	176	75	<	<	X
easat-4496	176	76	0.05	0.05	NUM
easat-4496	176	77	)	)	PUNCT
easat-4496	176	78	.	.	PUNCT
easat-4496	177	1	additionally	additionally	ADV
easat-4496	177	2	,	,	PUNCT
easat-4496	177	3	all	all	DET
easat-4496	177	4	variance	variance	NOUN
easat-4496	177	5	inflation	inflation	NOUN
easat-4496	177	6	factor	factor	NOUN
easat-4496	177	7	(	(	PUNCT
easat-4496	177	8	vif	vif	NOUN
easat-4496	177	9	)	)	PUNCT
easat-4496	177	10	values	value	NOUN
easat-4496	177	11	range	range	VERB
easat-4496	177	12	from	from	ADP
easat-4496	177	13	1.125	1.125	NUM
easat-4496	177	14	to	to	ADP
easat-4496	177	15	1.163	1.163	NUM
easat-4496	177	16	,	,	PUNCT
easat-4496	177	17	indicating	indicate	VERB
easat-4496	177	18	that	that	SCONJ
easat-4496	177	19	there	there	PRON
easat-4496	177	20	are	be	VERB
easat-4496	177	21	no	no	DET
easat-4496	177	22	multicollinearity	multicollinearity	NOUN
easat-4496	177	23	issues	issue	NOUN
easat-4496	177	24	among	among	ADP
easat-4496	177	25	the	the	DET
easat-4496	177	26	variables	variable	NOUN
easat-4496	177	27	in	in	ADP
easat-4496	177	28	the	the	DET
easat-4496	177	29	model	model	NOUN
easat-4496	177	30	.	.	PUNCT
easat-4496	178	1	table	table	NOUN
easat-4496	178	2	7	7	NUM
easat-4496	178	3	.	.	PUNCT
easat-4496	179	1	regression	regression	NOUN
easat-4496	179	2	analysis	analysis	NOUN
easat-4496	179	3	results	result	NOUN
easat-4496	179	4	.	.	PUNCT
easat-4496	180	1	model	model	NOUN
easat-4496	180	2	unstandardized	unstandardized	ADJ
easat-4496	180	3	coefficients	coefficient	NOUN
easat-4496	180	4	standardized	standardize	VERB
easat-4496	180	5	coefficients	coefficient	NOUN
easat-4496	180	6	t	t	PROPN
easat-4496	180	7	sig	sig	PROPN
easat-4496	180	8	.	.	PUNCT
easat-4496	181	1	collinearity	collinearity	PROPN
easat-4496	181	2	statistics	statistic	NOUN
easat-4496	181	3	b	b	NOUN
easat-4496	181	4	std	std	PROPN
easat-4496	181	5	.	.	NOUN
easat-4496	181	6	error	error	NOUN
easat-4496	181	7	tolerance	tolerance	NOUN
easat-4496	181	8	vif	vif	NOUN
easat-4496	181	9	(	(	PUNCT
easat-4496	181	10	constant	constant	ADJ
easat-4496	181	11	)	)	PUNCT
easat-4496	181	12	-0.393	-0.393	NOUN
easat-4496	181	13	0.296	0.296	NUM
easat-4496	181	14	-1.326	-1.326	NUM
easat-4496	181	15	0.188	0.188	NUM
easat-4496	181	16	ac	ac	PROPN
easat-4496	181	17	0.409	0.409	NUM
easat-4496	181	18	0.051	0.051	NUM
easat-4496	181	19	0.467	0.467	NUM
easat-4496	181	20	8.074	8.074	NUM
easat-4496	181	21	0.000	0.000	NUM
easat-4496	181	22	0.860	0.860	NUM
easat-4496	181	23	1.163	1.163	NUM
easat-4496	181	24	ai	ai	VERB
easat-4496	181	25	0.301	0.301	NUM
easat-4496	181	26	0.046	0.046	NUM
easat-4496	181	27	0.379	0.379	NUM
easat-4496	181	28	6.593	6.593	NUM
easat-4496	181	29	0.000	0.000	NUM
easat-4496	181	30	0.867	0.867	NUM
easat-4496	181	31	1.154	1.154	NUM
easat-4496	181	32	aa	aa	NOUN
easat-4496	181	33	0.238	0.238	NUM
easat-4496	181	34	0.041	0.041	NUM
easat-4496	181	35	0.334	0.334	NUM
easat-4496	181	36	5.871	5.871	NUM
easat-4496	181	37	0.000	0.000	NUM
easat-4496	181	38	0.889	0.889	NUM
easat-4496	181	39	1.125	1.125	NUM
easat-4496	181	40	tbp	tbp	NOUN
easat-4496	181	41	0.120	0.120	NUM
easat-4496	181	42	0.039	0.039	NUM
easat-4496	181	43	0.177	0.177	NUM
easat-4496	181	44	3.116	3.116	NUM
easat-4496	181	45	0.002	0.002	NUM
easat-4496	181	46	0.887	0.887	NUM
easat-4496	181	47	1.127	1.127	NUM
easat-4496	181	48	4.3	4.3	NUM
easat-4496	181	49	.	.	PUNCT
easat-4496	182	1	discussion	discussion	NOUN
easat-4496	182	2	the	the	DET
easat-4496	182	3	reliability	reliability	NOUN
easat-4496	182	4	test	test	NOUN
easat-4496	182	5	,	,	PUNCT
easat-4496	182	6	measurement	measurement	NOUN
easat-4496	182	7	scale	scale	NOUN
easat-4496	182	8	validity	validity	NOUN
easat-4496	182	9	,	,	PUNCT
easat-4496	182	10	and	and	CCONJ
easat-4496	182	11	regression	regression	NOUN
easat-4496	182	12	model	model	NOUN
easat-4496	182	13	indicate	indicate	VERB
easat-4496	182	14	that	that	SCONJ
easat-4496	182	15	the	the	DET
easat-4496	182	16	independent	independent	ADJ
easat-4496	182	17	variables	variable	NOUN
easat-4496	182	18	significantly	significantly	ADV
easat-4496	182	19	and	and	CCONJ
easat-4496	182	20	positively	positively	ADV
easat-4496	182	21	impact	impact	VERB
easat-4496	182	22	the	the	DET
easat-4496	182	23	dependent	dependent	ADJ
easat-4496	182	24	variable	variable	NOUN
easat-4496	182	25	.	.	PUNCT
easat-4496	183	1	as	as	ADP
easat-4496	183	2	a	a	DET
easat-4496	183	3	result	result	NOUN
easat-4496	183	4	,	,	PUNCT
easat-4496	183	5	all	all	DET
easat-4496	183	6	four	four	NUM
easat-4496	183	7	research	research	NOUN
easat-4496	183	8	hypotheses	hypothesis	NOUN
easat-4496	183	9	are	be	AUX
easat-4496	183	10	supported	support	VERB
easat-4496	183	11	by	by	ADP
easat-4496	183	12	the	the	DET
easat-4496	183	13	data	datum	NOUN
easat-4496	183	14	.	.	PUNCT
easat-4496	184	1	this	this	DET
easat-4496	184	2	finding	finding	NOUN
easat-4496	184	3	reveals	reveal	VERB
easat-4496	184	4	that	that	SCONJ
easat-4496	184	5	audit	audit	NOUN
easat-4496	184	6	service	service	NOUN
easat-4496	184	7	quality	quality	NOUN
easat-4496	184	8	is	be	AUX
easat-4496	184	9	primarily	primarily	ADV
easat-4496	184	10	influenced	influence	VERB
easat-4496	184	11	by	by	ADP
easat-4496	184	12	four	four	NUM
easat-4496	184	13	factors	factor	NOUN
easat-4496	184	14	,	,	PUNCT
easat-4496	184	15	ranked	rank	VERB
easat-4496	184	16	in	in	ADP
easat-4496	184	17	decreasing	decrease	VERB
easat-4496	184	18	order	order	NOUN
easat-4496	184	19	of	of	ADP
easat-4496	184	20	importance	importance	NOUN
easat-4496	184	21	:	:	PUNCT
easat-4496	184	22	auditor	auditor	NOUN
easat-4496	184	23	competence	competence	NOUN
easat-4496	184	24	,	,	PUNCT
easat-4496	184	25	auditor	auditor	NOUN
easat-4496	184	26	independence	independence	NOUN
easat-4496	184	27	,	,	PUNCT
easat-4496	184	28	auditor	auditor	NOUN
easat-4496	184	29	accountability	accountability	NOUN
easat-4496	184	30	,	,	PUNCT
easat-4496	184	31	and	and	CCONJ
easat-4496	184	32	time	time	NOUN
easat-4496	184	33	budget	budget	NOUN
easat-4496	184	34	pressure	pressure	NOUN
easat-4496	184	35	.	.	PUNCT
easat-4496	185	1	auditor	auditor	NOUN
easat-4496	185	2	competence	competence	NOUN
easat-4496	185	3	:	:	PUNCT
easat-4496	185	4	with	with	ADP
easat-4496	185	5	a	a	DET
easat-4496	185	6	statistical	statistical	ADJ
easat-4496	185	7	significance	significance	NOUN
easat-4496	185	8	level	level	NOUN
easat-4496	185	9	of	of	ADP
easat-4496	185	10	1	1	NUM
easat-4496	185	11	%	%	NOUN
easat-4496	185	12	(	(	PUNCT
easat-4496	185	13	sig	sig	NOUN
easat-4496	185	14	.	.	PUNCT
easat-4496	186	1	=	=	PUNCT
easat-4496	186	2	0.000	0.000	NUM
easat-4496	186	3	)	)	PUNCT
easat-4496	186	4	and	and	CCONJ
easat-4496	186	5	a	a	DET
easat-4496	186	6	coefficient	coefficient	NOUN
easat-4496	186	7	β	β	X
easat-4496	186	8	=	=	NOUN
easat-4496	186	9	0.467	0.467	NUM
easat-4496	186	10	,	,	PUNCT
easat-4496	186	11	hypothesis	hypothesis	NOUN
easat-4496	186	12	h1	h1	NOUN
easat-4496	186	13	is	be	AUX
easat-4496	186	14	supported	support	VERB
easat-4496	186	15	.	.	PUNCT
easat-4496	187	1	this	this	DET
easat-4496	187	2	result	result	NOUN
easat-4496	187	3	is	be	AUX
easat-4496	187	4	consistent	consistent	ADJ
easat-4496	187	5	with	with	ADP
easat-4496	187	6	the	the	DET
easat-4496	187	7	studies	study	NOUN
easat-4496	187	8	of	of	ADP
easat-4496	187	9	christensen	christensen	PROPN
easat-4496	187	10	,	,	PUNCT
easat-4496	187	11	et	et	PROPN
easat-4496	187	12	al	al	PROPN
easat-4496	187	13	.	.	PUNCT
easat-4496	188	1	[	[	X
easat-4496	188	2	17	17	NUM
easat-4496	188	3	]	]	X
easat-4496	188	4	;	;	PUNCT
easat-4496	188	5	421	421	NUM
easat-4496	188	6	edelweiss	edelweiss	PROPN
easat-4496	188	7	applied	apply	VERB
easat-4496	188	8	science	science	NOUN
easat-4496	188	9	and	and	CCONJ
easat-4496	188	10	technology	technology	NOUN
easat-4496	188	11	issn	issn	PROPN
easat-4496	188	12	:	:	PUNCT
easat-4496	188	13	2576	2576	NUM
easat-4496	188	14	-	-	SYM
easat-4496	188	15	8484	8484	NUM
easat-4496	188	16	vol	vol	NOUN
easat-4496	188	17	.	.	PROPN
easat-4496	189	1	9	9	NUM
easat-4496	189	2	,	,	PUNCT
easat-4496	189	3	no	no	INTJ
easat-4496	189	4	.	.	NOUN
easat-4496	189	5	2	2	NUM
easat-4496	189	6	:	:	PUNCT
easat-4496	189	7	413	413	NUM
easat-4496	189	8	-	-	SYM
easat-4496	189	9	424	424	NUM
easat-4496	189	10	,	,	PUNCT
easat-4496	189	11	2025	2025	NUM
easat-4496	189	12	doi	doi	NOUN
easat-4496	189	13	:	:	PUNCT
easat-4496	189	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	189	15	©	©	PROPN
easat-4496	189	16	2025	2025	NUM
easat-4496	189	17	by	by	ADP
easat-4496	189	18	the	the	DET
easat-4496	189	19	authors	author	NOUN
easat-4496	189	20	;	;	PUNCT
easat-4496	189	21	licensee	licensee	PROPN
easat-4496	189	22	learning	learn	VERB
easat-4496	189	23	gate	gate	PROPN
easat-4496	189	24	zahmatkesh	zahmatkesh	PROPN
easat-4496	189	25	and	and	CCONJ
easat-4496	189	26	rezazadeh	rezazadeh	NOUN
easat-4496	190	1	[	[	X
easat-4496	190	2	19	19	NUM
easat-4496	190	3	]	]	PUNCT
easat-4496	190	4	and	and	CCONJ
easat-4496	190	5	nguyen	nguyen	NOUN
easat-4496	190	6	,	,	PUNCT
easat-4496	190	7	et	et	PROPN
easat-4496	190	8	al	al	PROPN
easat-4496	190	9	.	.	PUNCT
easat-4496	191	1	[	[	X
easat-4496	191	2	20	20	NUM
easat-4496	191	3	]	]	PUNCT
easat-4496	191	4	which	which	PRON
easat-4496	191	5	state	state	VERB
easat-4496	191	6	that	that	SCONJ
easat-4496	191	7	auditor	auditor	NOUN
easat-4496	191	8	competence	competence	NOUN
easat-4496	191	9	enables	enable	VERB
easat-4496	191	10	auditors	auditor	NOUN
easat-4496	191	11	to	to	PART
easat-4496	191	12	properly	properly	ADV
easat-4496	191	13	execute	execute	VERB
easat-4496	191	14	audit	audit	NOUN
easat-4496	191	15	processes	process	NOUN
easat-4496	191	16	,	,	PUNCT
easat-4496	191	17	maintain	maintain	VERB
easat-4496	191	18	independence	independence	NOUN
easat-4496	191	19	,	,	PUNCT
easat-4496	191	20	and	and	CCONJ
easat-4496	191	21	enhance	enhance	VERB
easat-4496	191	22	their	their	PRON
easat-4496	191	23	analytical	analytical	ADJ
easat-4496	191	24	,	,	PUNCT
easat-4496	191	25	judgment	judgment	NOUN
easat-4496	191	26	,	,	PUNCT
easat-4496	191	27	and	and	CCONJ
easat-4496	191	28	decision	decision	NOUN
easat-4496	191	29	-	-	PUNCT
easat-4496	191	30	making	make	VERB
easat-4496	191	31	abilities	ability	NOUN
easat-4496	191	32	,	,	PUNCT
easat-4496	191	33	leading	lead	VERB
easat-4496	191	34	to	to	ADP
easat-4496	191	35	higher	high	ADJ
easat-4496	191	36	audit	audit	NOUN
easat-4496	191	37	quality	quality	NOUN
easat-4496	191	38	.	.	PUNCT
easat-4496	192	1	this	this	DET
easat-4496	192	2	result	result	NOUN
easat-4496	192	3	implies	imply	VERB
easat-4496	192	4	that	that	SCONJ
easat-4496	192	5	to	to	PART
easat-4496	192	6	improve	improve	VERB
easat-4496	192	7	the	the	DET
easat-4496	192	8	quality	quality	NOUN
easat-4496	192	9	of	of	ADP
easat-4496	192	10	the	the	DET
easat-4496	192	11	audit	audit	NOUN
easat-4496	192	12	workforce	workforce	NOUN
easat-4496	192	13	,	,	PUNCT
easat-4496	192	14	especially	especially	ADV
easat-4496	192	15	in	in	ADP
easat-4496	192	16	the	the	DET
easat-4496	192	17	context	context	NOUN
easat-4496	192	18	of	of	ADP
easat-4496	192	19	digital	digital	ADJ
easat-4496	192	20	transformation	transformation	NOUN
easat-4496	192	21	,	,	PUNCT
easat-4496	192	22	audit	audit	NOUN
easat-4496	192	23	firms	firm	NOUN
easat-4496	192	24	must	must	AUX
easat-4496	192	25	focus	focus	VERB
easat-4496	192	26	on	on	ADP
easat-4496	192	27	continuously	continuously	ADV
easat-4496	192	28	updating	update	VERB
easat-4496	192	29	knowledge	knowledge	NOUN
easat-4496	192	30	,	,	PUNCT
easat-4496	192	31	skills	skill	NOUN
easat-4496	192	32	,	,	PUNCT
easat-4496	192	33	and	and	CCONJ
easat-4496	192	34	training	train	VERB
easat-4496	192	35	through	through	ADP
easat-4496	192	36	practical	practical	ADJ
easat-4496	192	37	situations	situation	NOUN
easat-4496	192	38	to	to	PART
easat-4496	192	39	enhance	enhance	VERB
easat-4496	192	40	the	the	DET
easat-4496	192	41	capabilities	capability	NOUN
easat-4496	192	42	of	of	ADP
easat-4496	192	43	auditors	auditor	NOUN
easat-4496	192	44	.	.	PUNCT
easat-4496	193	1	auditor	auditor	NOUN
easat-4496	193	2	independence	independence	NOUN
easat-4496	193	3	:	:	PUNCT
easat-4496	193	4	the	the	DET
easat-4496	193	5	results	result	NOUN
easat-4496	193	6	strongly	strongly	ADV
easat-4496	193	7	support	support	VERB
easat-4496	193	8	hypothesis	hypothesis	NOUN
easat-4496	193	9	h2	h2	NOUN
easat-4496	193	10	,	,	PUNCT
easat-4496	193	11	with	with	ADP
easat-4496	193	12	a	a	DET
easat-4496	193	13	statistical	statistical	ADJ
easat-4496	193	14	significance	significance	NOUN
easat-4496	193	15	level	level	NOUN
easat-4496	193	16	of	of	ADP
easat-4496	193	17	1	1	NUM
easat-4496	193	18	%	%	NOUN
easat-4496	193	19	(	(	PUNCT
easat-4496	193	20	sig	sig	NOUN
easat-4496	193	21	.	.	PUNCT
easat-4496	194	1	=	=	PUNCT
easat-4496	194	2	0.000	0.000	NUM
easat-4496	194	3	)	)	PUNCT
easat-4496	194	4	and	and	CCONJ
easat-4496	194	5	a	a	DET
easat-4496	194	6	coefficient	coefficient	NOUN
easat-4496	194	7	(	(	PUNCT
easat-4496	194	8	β	β	NOUN
easat-4496	194	9	)	)	PUNCT
easat-4496	194	10	of	of	ADP
easat-4496	194	11	0.379	0.379	NUM
easat-4496	194	12	.	.	PUNCT
easat-4496	195	1	these	these	DET
easat-4496	195	2	findings	finding	NOUN
easat-4496	195	3	align	align	VERB
easat-4496	195	4	with	with	ADP
easat-4496	195	5	the	the	DET
easat-4496	195	6	studies	study	NOUN
easat-4496	195	7	conducted	conduct	VERB
easat-4496	195	8	by	by	ADP
easat-4496	195	9	yakubu	yakubu	PROPN
easat-4496	195	10	and	and	CCONJ
easat-4496	195	11	williams	williams	PROPN
easat-4496	195	12	[	[	X
easat-4496	195	13	21	21	NUM
easat-4496	195	14	]	]	PUNCT
easat-4496	195	15	and	and	CCONJ
easat-4496	195	16	tepalagul	tepalagul	NOUN
easat-4496	195	17	and	and	CCONJ
easat-4496	195	18	lin	lin	PROPN
easat-4496	196	1	[	[	X
easat-4496	196	2	8	8	X
easat-4496	196	3	]	]	PUNCT
easat-4496	196	4	which	which	PRON
easat-4496	196	5	suggest	suggest	VERB
easat-4496	196	6	that	that	SCONJ
easat-4496	196	7	auditor	auditor	NOUN
easat-4496	196	8	independence	independence	NOUN
easat-4496	196	9	enables	enable	VERB
easat-4496	196	10	the	the	DET
easat-4496	196	11	delivery	delivery	NOUN
easat-4496	196	12	of	of	ADP
easat-4496	196	13	objective	objective	ADJ
easat-4496	196	14	audit	audit	NOUN
easat-4496	196	15	opinions	opinion	NOUN
easat-4496	196	16	.	.	PUNCT
easat-4496	197	1	this	this	DET
easat-4496	197	2	independence	independence	NOUN
easat-4496	197	3	is	be	AUX
easat-4496	197	4	crucial	crucial	ADJ
easat-4496	197	5	for	for	ADP
easat-4496	197	6	ensuring	ensure	VERB
easat-4496	197	7	audit	audit	NOUN
easat-4496	197	8	quality	quality	NOUN
easat-4496	197	9	,	,	PUNCT
easat-4496	197	10	even	even	ADV
easat-4496	197	11	when	when	SCONJ
easat-4496	197	12	auditors	auditor	NOUN
easat-4496	197	13	face	face	VERB
easat-4496	197	14	significant	significant	ADJ
easat-4496	197	15	client	client	NOUN
easat-4496	197	16	pressure	pressure	NOUN
easat-4496	197	17	,	,	PUNCT
easat-4496	197	18	tight	tight	ADJ
easat-4496	197	19	deadlines	deadline	NOUN
easat-4496	197	20	,	,	PUNCT
easat-4496	197	21	or	or	CCONJ
easat-4496	197	22	potential	potential	ADJ
easat-4496	197	23	conflicts	conflict	NOUN
easat-4496	197	24	of	of	ADP
easat-4496	197	25	interest	interest	NOUN
easat-4496	197	26	.	.	PUNCT
easat-4496	198	1	additionally	additionally	ADV
easat-4496	198	2	,	,	PUNCT
easat-4496	198	3	when	when	SCONJ
easat-4496	198	4	audit	audit	NOUN
easat-4496	198	5	quality	quality	NOUN
easat-4496	198	6	is	be	AUX
easat-4496	198	7	prioritized	prioritize	VERB
easat-4496	198	8	,	,	PUNCT
easat-4496	198	9	and	and	CCONJ
easat-4496	198	10	auditors	auditor	NOUN
easat-4496	198	11	are	be	AUX
easat-4496	198	12	motivated	motivate	VERB
easat-4496	198	13	in	in	ADP
easat-4496	198	14	an	an	DET
easat-4496	198	15	environment	environment	NOUN
easat-4496	198	16	that	that	PRON
easat-4496	198	17	emphasizes	emphasize	VERB
easat-4496	198	18	professional	professional	ADJ
easat-4496	198	19	independence	independence	NOUN
easat-4496	198	20	,	,	PUNCT
easat-4496	198	21	they	they	PRON
easat-4496	198	22	are	be	AUX
easat-4496	198	23	more	more	ADV
easat-4496	198	24	likely	likely	ADJ
easat-4496	198	25	to	to	PART
easat-4496	198	26	enhance	enhance	VERB
easat-4496	198	27	their	their	PRON
easat-4496	198	28	professional	professional	ADJ
easat-4496	198	29	skills	skill	NOUN
easat-4496	198	30	and	and	CCONJ
easat-4496	198	31	achieve	achieve	VERB
easat-4496	198	32	a	a	DET
easat-4496	198	33	sense	sense	NOUN
easat-4496	198	34	of	of	ADP
easat-4496	198	35	self	self	NOUN
easat-4496	198	36	-	-	PUNCT
easat-4496	198	37	esteem	esteem	NOUN
easat-4496	198	38	.	.	PUNCT
easat-4496	199	1	this	this	DET
easat-4496	199	2	improvement	improvement	NOUN
easat-4496	199	3	ultimately	ultimately	ADV
easat-4496	199	4	leads	lead	VERB
easat-4496	199	5	to	to	ADP
easat-4496	199	6	higher	high	ADJ
easat-4496	199	7	quality	quality	NOUN
easat-4496	199	8	audit	audit	NOUN
easat-4496	199	9	work	work	NOUN
easat-4496	199	10	and	and	CCONJ
easat-4496	199	11	helps	help	VERB
easat-4496	199	12	maintain	maintain	VERB
easat-4496	199	13	the	the	DET
easat-4496	199	14	overall	overall	ADJ
easat-4496	199	15	standard	standard	NOUN
easat-4496	199	16	of	of	ADP
easat-4496	199	17	audit	audit	NOUN
easat-4496	199	18	services	service	NOUN
easat-4496	199	19	based	base	VERB
easat-4496	199	20	on	on	ADP
easat-4496	199	21	professionalism	professionalism	NOUN
easat-4496	199	22	and	and	CCONJ
easat-4496	199	23	reputation	reputation	NOUN
easat-4496	199	24	.	.	PUNCT
easat-4496	200	1	auditor	auditor	NOUN
easat-4496	200	2	accountability	accountability	NOUN
easat-4496	200	3	:	:	PUNCT
easat-4496	200	4	a	a	DET
easat-4496	200	5	statistical	statistical	ADJ
easat-4496	200	6	significance	significance	NOUN
easat-4496	200	7	level	level	NOUN
easat-4496	200	8	of	of	ADP
easat-4496	200	9	1	1	NUM
easat-4496	200	10	%	%	NOUN
easat-4496	200	11	(	(	PUNCT
easat-4496	200	12	sig	sig	NOUN
easat-4496	200	13	.	.	PUNCT
easat-4496	201	1	=	=	PUNCT
easat-4496	201	2	0.000	0.000	NUM
easat-4496	201	3	)	)	PUNCT
easat-4496	201	4	and	and	CCONJ
easat-4496	201	5	a	a	DET
easat-4496	201	6	coefficient	coefficient	NOUN
easat-4496	201	7	(	(	PUNCT
easat-4496	201	8	β	β	NOUN
easat-4496	201	9	)	)	PUNCT
easat-4496	201	10	of	of	ADP
easat-4496	201	11	0.334	0.334	NUM
easat-4496	201	12	support	support	NOUN
easat-4496	201	13	hypothesis	hypothesis	NOUN
easat-4496	201	14	h3	h3	NOUN
easat-4496	201	15	.	.	PUNCT
easat-4496	202	1	this	this	DET
easat-4496	202	2	finding	finding	NOUN
easat-4496	202	3	aligns	align	VERB
easat-4496	202	4	with	with	ADP
easat-4496	202	5	studies	study	NOUN
easat-4496	202	6	by	by	ADP
easat-4496	202	7	furiady	furiady	ADJ
easat-4496	202	8	and	and	CCONJ
easat-4496	202	9	kurnia	kurnia	NOUN
easat-4496	203	1	[	[	X
easat-4496	203	2	16	16	NUM
easat-4496	203	3	]	]	PUNCT
easat-4496	203	4	;	;	PUNCT
easat-4496	203	5	zahmatkesh	zahmatkesh	PRON
easat-4496	203	6	and	and	CCONJ
easat-4496	203	7	rezazadeh	rezazadeh	NOUN
easat-4496	203	8	[	[	X
easat-4496	203	9	19	19	NUM
easat-4496	203	10	]	]	PUNCT
easat-4496	203	11	;	;	PUNCT
easat-4496	203	12	roohbakhsh	roohbakhsh	NOUN
easat-4496	203	13	and	and	CCONJ
easat-4496	203	14	kazemzadeh	kazemzadeh	PROPN
easat-4496	204	1	[	[	X
easat-4496	204	2	29	29	NUM
easat-4496	204	3	]	]	PUNCT
easat-4496	204	4	and	and	CCONJ
easat-4496	204	5	donnelly	donnelly	ADV
easat-4496	205	1	[	[	X
easat-4496	205	2	28	28	NUM
easat-4496	205	3	]	]	X
easat-4496	205	4	all	all	PRON
easat-4496	205	5	of	of	ADP
easat-4496	205	6	which	which	PRON
easat-4496	205	7	confirm	confirm	VERB
easat-4496	205	8	that	that	PRON
easat-4496	205	9	accountability	accountability	NOUN
easat-4496	205	10	positively	positively	ADV
easat-4496	205	11	influences	influence	VERB
easat-4496	205	12	how	how	SCONJ
easat-4496	205	13	auditors	auditor	NOUN
easat-4496	205	14	conduct	conduct	VERB
easat-4496	205	15	their	their	PRON
easat-4496	205	16	audit	audit	NOUN
easat-4496	205	17	procedures	procedure	NOUN
easat-4496	205	18	.	.	PUNCT
easat-4496	206	1	it	it	PRON
easat-4496	206	2	leads	lead	VERB
easat-4496	206	3	to	to	ADP
easat-4496	206	4	increased	increase	VERB
easat-4496	206	5	effort	effort	NOUN
easat-4496	206	6	,	,	PUNCT
easat-4496	206	7	more	more	ADV
easat-4496	206	8	thorough	thorough	ADJ
easat-4496	206	9	testing	testing	NOUN
easat-4496	206	10	,	,	PUNCT
easat-4496	206	11	and	and	CCONJ
easat-4496	206	12	a	a	DET
easat-4496	206	13	more	more	ADV
easat-4496	206	14	critical	critical	ADJ
easat-4496	206	15	evaluation	evaluation	NOUN
easat-4496	206	16	of	of	ADP
easat-4496	206	17	evidence	evidence	NOUN
easat-4496	206	18	.	.	PUNCT
easat-4496	207	1	when	when	SCONJ
easat-4496	207	2	accountability	accountability	NOUN
easat-4496	207	3	pressure	pressure	NOUN
easat-4496	207	4	is	be	AUX
easat-4496	207	5	present	present	ADJ
easat-4496	207	6	,	,	PUNCT
easat-4496	207	7	overall	overall	ADJ
easat-4496	207	8	audit	audit	NOUN
easat-4496	207	9	quality	quality	NOUN
easat-4496	207	10	improves	improve	VERB
easat-4496	207	11	.	.	PUNCT
easat-4496	208	1	however	however	ADV
easat-4496	208	2	,	,	PUNCT
easat-4496	208	3	this	this	DET
easat-4496	208	4	finding	finding	NOUN
easat-4496	208	5	contrasts	contrast	VERB
easat-4496	208	6	with	with	ADP
easat-4496	208	7	research	research	NOUN
easat-4496	208	8	by	by	ADP
easat-4496	208	9	koonce	koonce	NOUN
easat-4496	208	10	,	,	PUNCT
easat-4496	208	11	et	et	PROPN
easat-4496	208	12	al	al	PROPN
easat-4496	208	13	.	.	PUNCT
easat-4496	209	1	[	[	X
easat-4496	209	2	38	38	NUM
easat-4496	209	3	]	]	PUNCT
easat-4496	209	4	which	which	PRON
easat-4496	209	5	indicated	indicate	VERB
easat-4496	209	6	that	that	SCONJ
easat-4496	209	7	accountability	accountability	NOUN
easat-4496	209	8	does	do	AUX
easat-4496	209	9	not	not	PART
easat-4496	209	10	affect	affect	VERB
easat-4496	209	11	auditors	auditor	NOUN
easat-4496	209	12	'	'	PART
easat-4496	209	13	decisions	decision	NOUN
easat-4496	209	14	.	.	PUNCT
easat-4496	210	1	additionally	additionally	ADV
easat-4496	210	2	,	,	PUNCT
easat-4496	210	3	donnelly	donnelly	PROPN
easat-4496	210	4	[	[	X
easat-4496	210	5	28	28	NUM
easat-4496	210	6	]	]	PUNCT
easat-4496	210	7	noted	note	VERB
easat-4496	210	8	that	that	SCONJ
easat-4496	210	9	when	when	SCONJ
easat-4496	210	10	auditors	auditor	NOUN
easat-4496	210	11	are	be	AUX
easat-4496	210	12	aware	aware	ADJ
easat-4496	210	13	of	of	ADP
easat-4496	210	14	user	user	NOUN
easat-4496	210	15	demands	demand	NOUN
easat-4496	210	16	,	,	PUNCT
easat-4496	210	17	the	the	DET
easat-4496	210	18	pressure	pressure	NOUN
easat-4496	210	19	to	to	PART
easat-4496	210	20	conduct	conduct	VERB
easat-4496	210	21	either	either	CCONJ
easat-4496	210	22	an	an	DET
easat-4496	210	23	ineffective	ineffective	ADJ
easat-4496	210	24	or	or	CCONJ
easat-4496	210	25	overly	overly	ADV
easat-4496	210	26	efficient	efficient	ADJ
easat-4496	210	27	audit	audit	NOUN
easat-4496	210	28	may	may	AUX
easat-4496	210	29	compromise	compromise	VERB
easat-4496	210	30	audit	audit	NOUN
easat-4496	210	31	quality	quality	NOUN
easat-4496	210	32	.	.	PUNCT
easat-4496	211	1	time	time	NOUN
easat-4496	211	2	budget	budget	NOUN
easat-4496	211	3	pressure	pressure	NOUN
easat-4496	211	4	:	:	PUNCT
easat-4496	211	5	with	with	ADP
easat-4496	211	6	a	a	DET
easat-4496	211	7	statistical	statistical	ADJ
easat-4496	211	8	significance	significance	NOUN
easat-4496	211	9	level	level	NOUN
easat-4496	211	10	of	of	ADP
easat-4496	211	11	1	1	NUM
easat-4496	211	12	%	%	NOUN
easat-4496	211	13	(	(	PUNCT
easat-4496	211	14	sig	sig	NOUN
easat-4496	211	15	.	.	PUNCT
easat-4496	212	1	=	=	SYM
easat-4496	212	2	0.002	0.002	NUM
easat-4496	212	3	)	)	PUNCT
easat-4496	212	4	and	and	CCONJ
easat-4496	212	5	a	a	DET
easat-4496	212	6	coefficient	coefficient	NOUN
easat-4496	212	7	β	β	X
easat-4496	212	8	=	=	NOUN
easat-4496	212	9	0.177	0.177	NUM
easat-4496	213	1	,	,	PUNCT
easat-4496	213	2	hypothesis	hypothesis	NOUN
easat-4496	213	3	h4	h4	NOUN
easat-4496	213	4	is	be	AUX
easat-4496	213	5	supported	support	VERB
easat-4496	213	6	.	.	PUNCT
easat-4496	214	1	this	this	DET
easat-4496	214	2	result	result	NOUN
easat-4496	214	3	is	be	AUX
easat-4496	214	4	consistent	consistent	ADJ
easat-4496	214	5	with	with	ADP
easat-4496	214	6	the	the	DET
easat-4496	214	7	findings	finding	NOUN
easat-4496	214	8	of	of	ADP
easat-4496	214	9	coram	coram	PROPN
easat-4496	214	10	,	,	PUNCT
easat-4496	214	11	et	et	PROPN
easat-4496	214	12	al	al	PROPN
easat-4496	214	13	.	.	PUNCT
easat-4496	215	1	[	[	X
easat-4496	215	2	32	32	NUM
easat-4496	215	3	]	]	PUNCT
easat-4496	215	4	and	and	CCONJ
easat-4496	215	5	sweeney	sweeney	PROPN
easat-4496	215	6	and	and	CCONJ
easat-4496	215	7	pierce	pierce	PROPN
easat-4496	216	1	[	[	X
easat-4496	216	2	33	33	NUM
easat-4496	216	3	]	]	PUNCT
easat-4496	216	4	which	which	PRON
easat-4496	216	5	show	show	VERB
easat-4496	216	6	that	that	SCONJ
easat-4496	216	7	time	time	NOUN
easat-4496	216	8	budget	budget	NOUN
easat-4496	216	9	pressure	pressure	NOUN
easat-4496	216	10	positively	positively	ADV
easat-4496	216	11	impacts	impact	VERB
easat-4496	216	12	audit	audit	NOUN
easat-4496	216	13	quality	quality	NOUN
easat-4496	216	14	.	.	PUNCT
easat-4496	217	1	however	however	ADV
easat-4496	217	2	,	,	PUNCT
easat-4496	217	3	it	it	PRON
easat-4496	217	4	contrasts	contrast	VERB
easat-4496	217	5	with	with	ADP
easat-4496	217	6	the	the	DET
easat-4496	217	7	research	research	NOUN
easat-4496	217	8	results	result	NOUN
easat-4496	217	9	of	of	ADP
easat-4496	217	10	broberg	broberg	PROPN
easat-4496	217	11	,	,	PUNCT
easat-4496	217	12	et	et	PROPN
easat-4496	217	13	al	al	PROPN
easat-4496	217	14	.	.	PUNCT
easat-4496	218	1	[	[	X
easat-4496	218	2	35	35	NUM
easat-4496	218	3	]	]	PUNCT
easat-4496	218	4	and	and	CCONJ
easat-4496	218	5	aswar	aswar	ADJ
easat-4496	218	6	,	,	PUNCT
easat-4496	218	7	et	et	PROPN
easat-4496	218	8	al	al	PROPN
easat-4496	218	9	.	.	PUNCT
easat-4496	219	1	[	[	X
easat-4496	219	2	39	39	NUM
easat-4496	219	3	]	]	PUNCT
easat-4496	219	4	which	which	PRON
easat-4496	219	5	acknowledge	acknowledge	VERB
easat-4496	219	6	that	that	SCONJ
easat-4496	219	7	with	with	ADP
easat-4496	219	8	limited	limited	ADJ
easat-4496	219	9	time	time	NOUN
easat-4496	219	10	and	and	CCONJ
easat-4496	219	11	anticipated	anticipated	ADJ
easat-4496	219	12	client	client	NOUN
easat-4496	219	13	demands	demand	NOUN
easat-4496	219	14	,	,	PUNCT
easat-4496	219	15	auditors	auditor	NOUN
easat-4496	219	16	may	may	AUX
easat-4496	219	17	lack	lack	VERB
easat-4496	219	18	diligence	diligence	NOUN
easat-4496	219	19	or	or	CCONJ
easat-4496	219	20	fail	fail	VERB
easat-4496	219	21	to	to	PART
easat-4496	219	22	perform	perform	VERB
easat-4496	219	23	sufficient	sufficient	ADJ
easat-4496	219	24	audit	audit	NOUN
easat-4496	219	25	procedures	procedure	NOUN
easat-4496	219	26	to	to	PART
easat-4496	219	27	gather	gather	VERB
easat-4496	219	28	enough	enough	ADJ
easat-4496	219	29	appropriate	appropriate	ADJ
easat-4496	219	30	audit	audit	NOUN
easat-4496	219	31	evidence	evidence	NOUN
easat-4496	219	32	.	.	PUNCT
easat-4496	220	1	5	5	X
easat-4496	220	2	.	.	X
easat-4496	220	3	conclusion	conclusion	NOUN
easat-4496	220	4	this	this	DET
easat-4496	220	5	study	study	NOUN
easat-4496	220	6	aims	aim	VERB
easat-4496	220	7	to	to	PART
easat-4496	220	8	identify	identify	VERB
easat-4496	220	9	and	and	CCONJ
easat-4496	220	10	measure	measure	VERB
easat-4496	220	11	the	the	DET
easat-4496	220	12	factors	factor	NOUN
easat-4496	220	13	influencing	influence	VERB
easat-4496	220	14	audit	audit	NOUN
easat-4496	220	15	service	service	NOUN
easat-4496	220	16	quality	quality	NOUN
easat-4496	220	17	.	.	PUNCT
easat-4496	221	1	unlike	unlike	ADP
easat-4496	221	2	previous	previous	ADJ
easat-4496	221	3	studies	study	NOUN
easat-4496	221	4	that	that	PRON
easat-4496	221	5	focused	focus	VERB
easat-4496	221	6	on	on	ADP
easat-4496	221	7	inputs	input	NOUN
easat-4496	221	8	,	,	PUNCT
easat-4496	221	9	processes	process	NOUN
easat-4496	221	10	,	,	PUNCT
easat-4496	221	11	or	or	CCONJ
easat-4496	221	12	audit	audit	VERB
easat-4496	221	13	outputs	output	NOUN
easat-4496	221	14	to	to	PART
easat-4496	221	15	measure	measure	VERB
easat-4496	221	16	audit	audit	NOUN
easat-4496	221	17	quality	quality	NOUN
easat-4496	221	18	,	,	PUNCT
easat-4496	221	19	this	this	DET
easat-4496	221	20	research	research	NOUN
easat-4496	221	21	identifies	identify	VERB
easat-4496	221	22	the	the	DET
easat-4496	221	23	factors	factor	NOUN
easat-4496	221	24	that	that	PRON
easat-4496	221	25	determine	determine	VERB
easat-4496	221	26	audit	audit	NOUN
easat-4496	221	27	service	service	NOUN
easat-4496	221	28	quality	quality	NOUN
easat-4496	221	29	based	base	VERB
easat-4496	221	30	on	on	ADP
easat-4496	221	31	auditor	auditor	NOUN
easat-4496	221	32	characteristics	characteristic	NOUN
easat-4496	221	33	.	.	PUNCT
easat-4496	222	1	this	this	DET
easat-4496	222	2	new	new	ADJ
easat-4496	222	3	approach	approach	NOUN
easat-4496	222	4	minimizes	minimize	VERB
easat-4496	222	5	biases	bias	NOUN
easat-4496	222	6	associated	associate	VERB
easat-4496	222	7	with	with	ADP
easat-4496	222	8	using	use	VERB
easat-4496	222	9	various	various	ADJ
easat-4496	222	10	measurement	measurement	NOUN
easat-4496	222	11	indices	index	NOUN
easat-4496	222	12	for	for	ADP
easat-4496	222	13	audit	audit	NOUN
easat-4496	222	14	quality	quality	NOUN
easat-4496	222	15	.	.	PUNCT
easat-4496	223	1	the	the	DET
easat-4496	223	2	research	research	NOUN
easat-4496	223	3	results	result	NOUN
easat-4496	223	4	indicate	indicate	VERB
easat-4496	223	5	that	that	SCONJ
easat-4496	223	6	two	two	NUM
easat-4496	223	7	critical	critical	ADJ
easat-4496	223	8	factors	factor	NOUN
easat-4496	223	9	ensuring	ensure	VERB
easat-4496	223	10	audit	audit	NOUN
easat-4496	223	11	service	service	NOUN
easat-4496	223	12	quality	quality	NOUN
easat-4496	223	13	are	be	AUX
easat-4496	223	14	auditor	auditor	NOUN
easat-4496	223	15	competence	competence	NOUN
easat-4496	223	16	and	and	CCONJ
easat-4496	223	17	auditor	auditor	NOUN
easat-4496	223	18	independence	independence	NOUN
easat-4496	223	19	.	.	PUNCT
easat-4496	224	1	the	the	DET
easat-4496	224	2	factors	factor	NOUN
easat-4496	224	3	of	of	ADP
easat-4496	224	4	accountability	accountability	NOUN
easat-4496	224	5	and	and	CCONJ
easat-4496	224	6	time	time	NOUN
easat-4496	224	7	budget	budget	NOUN
easat-4496	224	8	pressure	pressure	NOUN
easat-4496	224	9	determine	determine	VERB
easat-4496	224	10	the	the	DET
easat-4496	224	11	level	level	NOUN
easat-4496	224	12	of	of	ADP
easat-4496	224	13	quality	quality	NOUN
easat-4496	224	14	on	on	ADP
easat-4496	224	15	a	a	DET
easat-4496	224	16	scale	scale	NOUN
easat-4496	224	17	from	from	ADP
easat-4496	224	18	"	"	PUNCT
easat-4496	224	19	low	low	ADJ
easat-4496	224	20	"	"	PUNCT
easat-4496	224	21	to	to	ADP
easat-4496	224	22	"	"	PUNCT
easat-4496	224	23	high	high	ADJ
easat-4496	224	24	.	.	PUNCT
easat-4496	224	25	"	"	PUNCT
easat-4496	225	1	theoretically	theoretically	ADV
easat-4496	225	2	,	,	PUNCT
easat-4496	225	3	this	this	DET
easat-4496	225	4	finding	finding	NOUN
easat-4496	225	5	supports	support	VERB
easat-4496	225	6	the	the	DET
easat-4496	225	7	viewpoint	viewpoint	NOUN
easat-4496	225	8	that	that	SCONJ
easat-4496	225	9	personal	personal	ADJ
easat-4496	225	10	factors	factor	NOUN
easat-4496	225	11	(	(	PUNCT
easat-4496	225	12	competence	competence	NOUN
easat-4496	225	13	,	,	PUNCT
easat-4496	225	14	independence	independence	NOUN
easat-4496	225	15	)	)	PUNCT
easat-4496	225	16	are	be	AUX
easat-4496	225	17	decisive	decisive	ADJ
easat-4496	225	18	in	in	ADP
easat-4496	225	19	ensuring	ensure	VERB
easat-4496	225	20	audit	audit	NOUN
easat-4496	225	21	service	service	NOUN
easat-4496	225	22	quality	quality	NOUN
easat-4496	225	23	in	in	ADP
easat-4496	225	24	professions	profession	NOUN
easat-4496	225	25	providing	provide	VERB
easat-4496	225	26	knowledge	knowledge	NOUN
easat-4496	225	27	-	-	PUNCT
easat-4496	225	28	based	base	VERB
easat-4496	225	29	services	service	NOUN
easat-4496	225	30	such	such	ADJ
easat-4496	225	31	as	as	ADP
easat-4496	225	32	auditing	auditing	NOUN
easat-4496	225	33	.	.	PUNCT
easat-4496	226	1	meanwhile	meanwhile	ADV
easat-4496	226	2	,	,	PUNCT
easat-4496	226	3	factors	factor	NOUN
easat-4496	226	4	such	such	ADJ
easat-4496	226	5	as	as	ADP
easat-4496	226	6	pressure	pressure	NOUN
easat-4496	226	7	(	(	PUNCT
easat-4496	226	8	accountability	accountability	NOUN
easat-4496	226	9	and	and	CCONJ
easat-4496	226	10	time	time	NOUN
easat-4496	226	11	budget	budget	NOUN
easat-4496	226	12	)	)	PUNCT
easat-4496	226	13	will	will	AUX
easat-4496	226	14	determine	determine	VERB
easat-4496	226	15	the	the	DET
easat-4496	226	16	level	level	NOUN
easat-4496	226	17	of	of	ADP
easat-4496	226	18	audit	audit	NOUN
easat-4496	226	19	quality	quality	NOUN
easat-4496	226	20	.	.	PUNCT
easat-4496	227	1	practically	practically	ADV
easat-4496	227	2	,	,	PUNCT
easat-4496	227	3	to	to	PART
easat-4496	227	4	enhance	enhance	VERB
easat-4496	227	5	the	the	DET
easat-4496	227	6	quality	quality	NOUN
easat-4496	227	7	of	of	ADP
easat-4496	227	8	audit	audit	NOUN
easat-4496	227	9	services	service	NOUN
easat-4496	227	10	in	in	ADP
easat-4496	227	11	audit	audit	NOUN
easat-4496	227	12	firms	firm	NOUN
easat-4496	227	13	in	in	ADP
easat-4496	227	14	vietnam	vietnam	PROPN
easat-4496	227	15	,	,	PUNCT
easat-4496	227	16	audit	audit	NOUN
easat-4496	227	17	firms	firm	NOUN
easat-4496	227	18	should	should	AUX
easat-4496	227	19	regularly	regularly	ADV
easat-4496	227	20	update	update	VERB
easat-4496	227	21	knowledge	knowledge	NOUN
easat-4496	227	22	and	and	CCONJ
easat-4496	227	23	training	training	NOUN
easat-4496	227	24	through	through	ADP
easat-4496	227	25	practical	practical	ADJ
easat-4496	227	26	audit	audit	NOUN
easat-4496	227	27	scenarios	scenario	NOUN
easat-4496	227	28	to	to	PART
easat-4496	227	29	help	help	VERB
easat-4496	227	30	auditors	auditor	NOUN
easat-4496	227	31	improve	improve	VERB
easat-4496	227	32	their	their	PRON
easat-4496	227	33	skills	skill	NOUN
easat-4496	227	34	and	and	CCONJ
easat-4496	227	35	professionalism	professionalism	NOUN
easat-4496	227	36	.	.	PUNCT
easat-4496	228	1	additionally	additionally	ADV
easat-4496	228	2	,	,	PUNCT
easat-4496	228	3	to	to	PART
easat-4496	228	4	promote	promote	VERB
easat-4496	228	5	the	the	DET
easat-4496	228	6	positive	positive	ADJ
easat-4496	228	7	roles	role	NOUN
easat-4496	228	8	of	of	ADP
easat-4496	228	9	accountability	accountability	NOUN
easat-4496	228	10	and	and	CCONJ
easat-4496	228	11	time	time	NOUN
easat-4496	228	12	pressure	pressure	NOUN
easat-4496	228	13	,	,	PUNCT
easat-4496	228	14	it	it	PRON
easat-4496	228	15	is	be	AUX
easat-4496	228	16	necessary	necessary	ADJ
easat-4496	228	17	to	to	PART
easat-4496	228	18	establish	establish	VERB
easat-4496	228	19	mechanisms	mechanism	NOUN
easat-4496	228	20	to	to	PART
easat-4496	228	21	maintain	maintain	VERB
easat-4496	228	22	auditor	auditor	NOUN
easat-4496	228	23	independence	independence	NOUN
easat-4496	228	24	,	,	PUNCT
easat-4496	228	25	enhance	enhance	VERB
easat-4496	228	26	auditors	auditor	NOUN
easat-4496	228	27	'	'	PART
easat-4496	228	28	work	work	NOUN
easat-4496	228	29	performance	performance	NOUN
easat-4496	228	30	,	,	PUNCT
easat-4496	228	31	and	and	CCONJ
easat-4496	228	32	ensure	ensure	VERB
easat-4496	228	33	audit	audit	NOUN
easat-4496	228	34	service	service	NOUN
easat-4496	228	35	quality	quality	NOUN
easat-4496	228	36	.	.	PUNCT
easat-4496	229	1	422	422	NUM
easat-4496	229	2	edelweiss	edelweiss	PROPN
easat-4496	229	3	applied	apply	VERB
easat-4496	229	4	science	science	NOUN
easat-4496	229	5	and	and	CCONJ
easat-4496	229	6	technology	technology	NOUN
easat-4496	229	7	issn	issn	PROPN
easat-4496	229	8	:	:	PUNCT
easat-4496	229	9	2576	2576	NUM
easat-4496	229	10	-	-	SYM
easat-4496	229	11	8484	8484	NUM
easat-4496	229	12	vol	vol	NOUN
easat-4496	229	13	.	.	PROPN
easat-4496	230	1	9	9	NUM
easat-4496	230	2	,	,	PUNCT
easat-4496	230	3	no	no	INTJ
easat-4496	230	4	.	.	NOUN
easat-4496	230	5	2	2	NUM
easat-4496	230	6	:	:	PUNCT
easat-4496	230	7	413	413	NUM
easat-4496	230	8	-	-	SYM
easat-4496	230	9	424	424	NUM
easat-4496	230	10	,	,	PUNCT
easat-4496	230	11	2025	2025	NUM
easat-4496	230	12	doi	doi	NOUN
easat-4496	230	13	:	:	PUNCT
easat-4496	230	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
easat-4496	230	15	©	©	PROPN
easat-4496	230	16	2025	2025	NUM
easat-4496	230	17	by	by	ADP
easat-4496	230	18	the	the	DET
easat-4496	230	19	authors	author	NOUN
easat-4496	230	20	;	;	PUNCT
easat-4496	230	21	licensee	licensee	PROPN
easat-4496	230	22	learning	learning	PROPN
easat-4496	230	23	gate	gate	PROPN
easat-4496	230	24	funding	funding	PROPN
easat-4496	230	25	:	:	PUNCT
easat-4496	230	26	this	this	DET
easat-4496	230	27	research	research	NOUN
easat-4496	230	28	did	do	AUX
easat-4496	230	29	not	not	PART
easat-4496	230	30	receive	receive	VERB
easat-4496	230	31	any	any	DET
easat-4496	230	32	specific	specific	ADJ
easat-4496	230	33	grant	grant	NOUN
easat-4496	230	34	from	from	ADP
easat-4496	230	35	funding	fund	VERB
easat-4496	230	36	agencies	agency	NOUN
easat-4496	230	37	in	in	ADP
easat-4496	230	38	the	the	DET
easat-4496	230	39	public	public	ADJ
easat-4496	230	40	,	,	PUNCT
easat-4496	230	41	commercial	commercial	ADJ
easat-4496	230	42	,	,	PUNCT
easat-4496	230	43	or	or	CCONJ
easat-4496	230	44	notfor	notfor	NOUN
easat-4496	230	45	-	-	PUNCT
easat-4496	230	46	profit	profit	NOUN
easat-4496	230	47	sectors	sector	NOUN
easat-4496	230	48	.	.	PUNCT
easat-4496	231	1	ethics	ethic	NOUN
easat-4496	231	2	statement	statement	NOUN
easat-4496	231	3	:	:	PUNCT
easat-4496	231	4	review	review	NOUN
easat-4496	231	5	and/or	and/or	CCONJ
easat-4496	231	6	approval	approval	NOUN
easat-4496	231	7	by	by	ADP
easat-4496	231	8	an	an	DET
easat-4496	231	9	ethics	ethic	NOUN
easat-4496	231	10	committee	committee	NOUN
easat-4496	231	11	was	be	AUX
easat-4496	231	12	not	not	PART
easat-4496	231	13	necessary	necessary	ADJ
easat-4496	231	14	for	for	ADP
easat-4496	231	15	this	this	DET
easat-4496	231	16	study	study	NOUN
easat-4496	231	17	because	because	SCONJ
easat-4496	231	18	it	it	PRON
easat-4496	231	19	was	be	AUX
easat-4496	231	20	based	base	VERB
easat-4496	231	21	on	on	ADP
easat-4496	231	22	a	a	DET
easat-4496	231	23	proprietary	proprietary	ADJ
easat-4496	231	24	database	database	NOUN
easat-4496	231	25	,	,	PUNCT
easat-4496	231	26	and	and	CCONJ
easat-4496	231	27	no	no	DET
easat-4496	231	28	personal	personal	ADJ
easat-4496	231	29	information	information	NOUN
easat-4496	231	30	of	of	ADP
easat-4496	231	31	the	the	DET
easat-4496	231	32	participants	participant	NOUN
easat-4496	231	33	was	be	AUX
easat-4496	231	34	used	use	VERB
easat-4496	231	35	and	and	CCONJ
easat-4496	231	36	participants	participant	NOUN
easat-4496	231	37	voluntarily	voluntarily	ADV
easat-4496	231	38	provide	provide	VERB
easat-4496	231	39	information	information	NOUN
easat-4496	231	40	without	without	ADP
easat-4496	231	41	pressure	pressure	NOUN
easat-4496	231	42	or	or	CCONJ
easat-4496	231	43	risk	risk	NOUN
easat-4496	231	44	;	;	PUNCT
easat-4496	231	45	it	it	PRON
easat-4496	231	46	does	do	AUX
easat-4496	231	47	not	not	PART
easat-4496	231	48	require	require	VERB
easat-4496	231	49	ethical	ethical	ADJ
easat-4496	231	50	approval	approval	NOUN
easat-4496	231	51	.	.	PUNCT
easat-4496	232	1	declaration	declaration	NOUN
easat-4496	232	2	of	of	ADP
easat-4496	232	3	interests	interest	NOUN
easat-4496	232	4	:	:	PUNCT
easat-4496	232	5	the	the	DET
easat-4496	232	6	authors	author	NOUN
easat-4496	232	7	declare	declare	VERB
easat-4496	232	8	that	that	SCONJ
easat-4496	232	9	they	they	PRON
easat-4496	232	10	have	have	VERB
easat-4496	232	11	no	no	DET
easat-4496	232	12	known	know	VERB
easat-4496	232	13	competing	compete	VERB
easat-4496	232	14	financial	financial	ADJ
easat-4496	232	15	interests	interest	NOUN
easat-4496	232	16	or	or	CCONJ
easat-4496	232	17	personal	personal	ADJ
easat-4496	232	18	relationships	relationship	NOUN
easat-4496	232	19	that	that	PRON
easat-4496	232	20	could	could	AUX
easat-4496	232	21	have	have	AUX
easat-4496	232	22	appeared	appear	VERB
easat-4496	232	23	to	to	PART
easat-4496	232	24	influence	influence	VERB
easat-4496	232	25	the	the	DET
easat-4496	232	26	work	work	NOUN
easat-4496	232	27	reported	report	VERB
easat-4496	232	28	in	in	ADP
easat-4496	232	29	this	this	DET
easat-4496	232	30	paper	paper	NOUN
easat-4496	232	31	.	.	PUNCT
easat-4496	233	1	data	datum	NOUN
easat-4496	233	2	availability	availability	NOUN
easat-4496	233	3	statement	statement	NOUN
easat-4496	233	4	:	:	PUNCT
easat-4496	233	5	data	datum	NOUN
easat-4496	233	6	that	that	PRON
easat-4496	233	7	support	support	VERB
easat-4496	233	8	findings	finding	NOUN
easat-4496	233	9	of	of	ADP
easat-4496	233	10	this	this	DET
easat-4496	233	11	study	study	NOUN
easat-4496	233	12	are	be	AUX
easat-4496	233	13	available	available	ADJ
easat-4496	233	14	from	from	ADP
easat-4496	233	15	the	the	DET
easat-4496	233	16	corresponding	corresponding	ADJ
easat-4496	233	17	author	author	NOUN
easat-4496	233	18	upon	upon	SCONJ
easat-4496	233	19	reasonable	reasonable	ADJ
easat-4496	233	20	request	request	NOUN
easat-4496	233	21	.	.	PUNCT
easat-4496	234	1	transparency	transparency	NOUN
easat-4496	234	2	:	:	PUNCT
easat-4496	234	3	the	the	DET
easat-4496	234	4	authors	author	NOUN
easat-4496	234	5	confirm	confirm	VERB
easat-4496	234	6	that	that	SCONJ
easat-4496	234	7	the	the	DET
easat-4496	234	8	manuscript	manuscript	NOUN
easat-4496	234	9	is	be	AUX
easat-4496	234	10	an	an	DET
easat-4496	234	11	honest	honest	ADJ
easat-4496	234	12	,	,	PUNCT
easat-4496	234	13	accurate	accurate	ADJ
easat-4496	234	14	,	,	PUNCT
easat-4496	234	15	and	and	CCONJ
easat-4496	234	16	transparent	transparent	ADJ
easat-4496	234	17	account	account	NOUN
easat-4496	234	18	of	of	ADP
easat-4496	234	19	the	the	DET
easat-4496	234	20	study	study	NOUN
easat-4496	234	21	;	;	PUNCT
easat-4496	234	22	that	that	SCONJ
easat-4496	234	23	no	no	DET
easat-4496	234	24	vital	vital	ADJ
easat-4496	234	25	features	feature	NOUN
easat-4496	234	26	of	of	ADP
easat-4496	234	27	the	the	DET
easat-4496	234	28	study	study	NOUN
easat-4496	234	29	have	have	AUX
easat-4496	234	30	been	be	AUX
easat-4496	234	31	omitted	omit	VERB
easat-4496	234	32	;	;	PUNCT
easat-4496	234	33	and	and	CCONJ
easat-4496	234	34	that	that	SCONJ
easat-4496	234	35	any	any	DET
easat-4496	234	36	discrepancies	discrepancy	NOUN
easat-4496	234	37	from	from	ADP
easat-4496	234	38	the	the	DET
easat-4496	234	39	study	study	NOUN
easat-4496	234	40	as	as	SCONJ
easat-4496	234	41	planned	plan	VERB
easat-4496	234	42	have	have	AUX
easat-4496	234	43	been	be	AUX
easat-4496	234	44	explained	explain	VERB
easat-4496	234	45	.	.	PUNCT
easat-4496	235	1	this	this	DET
easat-4496	235	2	study	study	NOUN
easat-4496	235	3	followed	follow	VERB
easat-4496	235	4	all	all	DET
easat-4496	235	5	ethical	ethical	ADJ
easat-4496	235	6	practices	practice	NOUN
easat-4496	235	7	during	during	ADP
easat-4496	235	8	writing	writing	NOUN
easat-4496	235	9	.	.	PUNCT
easat-4496	236	1	author	author	NOUN
easat-4496	236	2	contributions	contribution	NOUN
easat-4496	236	3	:	:	PUNCT
easat-4496	236	4	nguyen	nguyen	NOUN
easat-4496	236	5	thi	thi	VERB
easat-4496	236	6	thu	thu	PROPN
easat-4496	236	7	hien	hien	PROPN
easat-4496	236	8	and	and	CCONJ
easat-4496	236	9	dang	dang	PROPN
easat-4496	236	10	anh	anh	PROPN
easat-4496	236	11	tuan	tuan	PROPN
easat-4496	236	12	contributed	contribute	VERB
easat-4496	236	13	to	to	ADP
easat-4496	236	14	the	the	DET
easat-4496	236	15	design	design	NOUN
easat-4496	236	16	and	and	CCONJ
easat-4496	236	17	implementation	implementation	NOUN
easat-4496	236	18	of	of	ADP
easat-4496	236	19	the	the	DET
easat-4496	236	20	research	research	NOUN
easat-4496	236	21	,	,	PUNCT
easat-4496	236	22	to	to	ADP
easat-4496	236	23	the	the	DET
easat-4496	236	24	analysis	analysis	NOUN
easat-4496	236	25	of	of	ADP
easat-4496	236	26	the	the	DET
easat-4496	236	27	results	result	NOUN
easat-4496	236	28	and	and	CCONJ
easat-4496	236	29	to	to	ADP
easat-4496	236	30	the	the	DET
easat-4496	236	31	writing	writing	NOUN
easat-4496	236	32	of	of	ADP
easat-4496	236	33	the	the	DET
easat-4496	236	34	manuscript	manuscript	NOUN
easat-4496	236	35	.	.	PUNCT
easat-4496	237	1	copyright	copyright	NOUN
easat-4496	237	2	:	:	PUNCT
easat-4496	237	3	©	©	PROPN
easat-4496	237	4	2025	2025	NUM
easat-4496	237	5	by	by	ADP
easat-4496	237	6	the	the	DET
easat-4496	237	7	authors	author	NOUN
easat-4496	237	8	.	.	PUNCT
easat-4496	238	1	this	this	DET
easat-4496	238	2	open	open	ADJ
easat-4496	238	3	-	-	PUNCT
easat-4496	238	4	access	access	NOUN
easat-4496	238	5	article	article	NOUN
easat-4496	238	6	is	be	AUX
easat-4496	238	7	distributed	distribute	VERB
easat-4496	238	8	under	under	ADP
easat-4496	238	9	the	the	DET
easat-4496	238	10	terms	term	NOUN
easat-4496	238	11	and	and	CCONJ
easat-4496	238	12	conditions	condition	NOUN
easat-4496	238	13	of	of	ADP
easat-4496	238	14	the	the	DET
easat-4496	238	15	creative	creative	ADJ
easat-4496	238	16	commons	common	NOUN
easat-4496	238	17	attribution	attribution	NOUN
easat-4496	238	18	(	(	PUNCT
easat-4496	238	19	cc	cc	NOUN
easat-4496	238	20	by	by	ADP
easat-4496	238	21	)	)	PUNCT
easat-4496	238	22	license	license	NOUN
easat-4496	238	23	(	(	PUNCT
easat-4496	238	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4496	238	25	)	)	PUNCT
easat-4496	238	26	.	.	PUNCT
easat-4496	239	1	references	reference	NOUN
easat-4496	239	2	[	[	X
easat-4496	239	3	1	1	X
easat-4496	239	4	]	]	PUNCT
easat-4496	239	5	j.	j.	PROPN
easat-4496	239	6	r.	r.	PROPN
easat-4496	239	7	francis	francis	PROPN
easat-4496	239	8	,	,	PUNCT
easat-4496	239	9	"	"	PUNCT
easat-4496	239	10	a	a	DET
easat-4496	239	11	framework	framework	NOUN
easat-4496	239	12	for	for	ADP
easat-4496	239	13	understanding	understanding	NOUN
easat-4496	239	14	and	and	CCONJ
easat-4496	239	15	researching	research	VERB
easat-4496	239	16	audit	audit	NOUN
easat-4496	239	17	quality	quality	NOUN
easat-4496	239	18	,	,	PUNCT
easat-4496	239	19	"	"	PUNCT
easat-4496	239	20	auditing	auditing	NOUN
easat-4496	239	21	:	:	PUNCT
easat-4496	239	22	a	a	DET
easat-4496	239	23	journal	journal	NOUN
easat-4496	239	24	of	of	ADP
easat-4496	239	25	practice	practice	NOUN
easat-4496	239	26	&	&	CCONJ
easat-4496	239	27	theory	theory	NOUN
easat-4496	239	28	,	,	PUNCT
easat-4496	239	29	vol	vol	NOUN
easat-4496	239	30	.	.	PROPN
easat-4496	239	31	30	30	NUM
easat-4496	239	32	,	,	PUNCT
easat-4496	239	33	no	no	INTJ
easat-4496	239	34	.	.	NOUN
easat-4496	239	35	2	2	NUM
easat-4496	239	36	,	,	PUNCT
easat-4496	239	37	pp	pp	ADJ
easat-4496	239	38	.	.	PUNCT
easat-4496	240	1	125	125	NUM
easat-4496	240	2	-	-	SYM
easat-4496	240	3	152	152	NUM
easat-4496	240	4	,	,	PUNCT
easat-4496	240	5	2011	2011	NUM
easat-4496	240	6	.	.	PUNCT
easat-4496	241	1	https://doi.org/10.2308/ajpt-50006	https://doi.org/10.2308/ajpt-50006	PROPN
easat-4496	241	2	.	.	PUNCT
easat-4496	242	1	[	[	X
easat-4496	242	2	2	2	X
easat-4496	242	3	]	]	PUNCT
easat-4496	242	4	j.	j.	PROPN
easat-4496	242	5	r.	r.	PROPN
easat-4496	242	6	francis	francis	PROPN
easat-4496	242	7	,	,	PUNCT
easat-4496	242	8	"	"	PUNCT
easat-4496	242	9	what	what	PRON
easat-4496	242	10	exactly	exactly	ADV
easat-4496	242	11	do	do	AUX
easat-4496	242	12	we	we	PRON
easat-4496	242	13	mean	mean	VERB
easat-4496	242	14	by	by	ADP
easat-4496	242	15	audit	audit	NOUN
easat-4496	242	16	quality	quality	NOUN
easat-4496	242	17	?	?	PUNCT
easat-4496	242	18	,	,	PUNCT
easat-4496	242	19	"	"	PUNCT
easat-4496	242	20	accounting	account	VERB
easat-4496	242	21	in	in	ADP
easat-4496	242	22	europe	europe	PROPN
easat-4496	242	23	,	,	PUNCT
easat-4496	242	24	vol	vol	NOUN
easat-4496	242	25	.	.	PROPN
easat-4496	243	1	21	21	NUM
easat-4496	243	2	,	,	PUNCT
easat-4496	243	3	no	no	INTJ
easat-4496	243	4	.	.	NOUN
easat-4496	243	5	2	2	NUM
easat-4496	243	6	,	,	PUNCT
easat-4496	243	7	pp	pp	ADJ
easat-4496	243	8	.	.	PUNCT
easat-4496	244	1	123	123	NUM
easat-4496	244	2	-	-	SYM
easat-4496	244	3	133	133	NUM
easat-4496	244	4	,	,	PUNCT
easat-4496	244	5	2024	2024	NUM
easat-4496	244	6	.	.	PUNCT
easat-4496	244	7	https://doi.org/10.1080/17449480.2023.2247410	https://doi.org/10.1080/17449480.2023.2247410	PUNCT
easat-4496	245	1	[	[	X
easat-4496	245	2	3	3	NUM
easat-4496	245	3	]	]	PUNCT
easat-4496	245	4	l.	l.	PROPN
easat-4496	245	5	e.	e.	PROPN
easat-4496	245	6	deangelo	deangelo	PROPN
easat-4496	245	7	,	,	PUNCT
easat-4496	245	8	"	"	PUNCT
easat-4496	245	9	auditor	auditor	NOUN
easat-4496	245	10	size	size	NOUN
easat-4496	245	11	and	and	CCONJ
easat-4496	245	12	audit	audit	NOUN
easat-4496	245	13	quality	quality	NOUN
easat-4496	245	14	,	,	PUNCT
easat-4496	245	15	"	"	PUNCT
easat-4496	245	16	journal	journal	NOUN
easat-4496	245	17	of	of	ADP
easat-4496	245	18	accounting	accounting	NOUN
easat-4496	245	19	and	and	CCONJ
easat-4496	245	20	economics	economic	NOUN
easat-4496	245	21	,	,	PUNCT
easat-4496	245	22	vol	vol	NOUN
easat-4496	245	23	.	.	PROPN
easat-4496	246	1	3	3	NUM
easat-4496	246	2	,	,	PUNCT
easat-4496	246	3	no	no	INTJ
easat-4496	246	4	.	.	NOUN
easat-4496	246	5	3	3	NUM
easat-4496	246	6	,	,	PUNCT
easat-4496	246	7	pp	pp	ADJ
easat-4496	246	8	.	.	PUNCT
easat-4496	247	1	183	183	NUM
easat-4496	247	2	-	-	SYM
easat-4496	247	3	199	199	NUM
easat-4496	247	4	,	,	PUNCT
easat-4496	247	5	1981	1981	NUM
easat-4496	247	6	.	.	PUNCT
easat-4496	248	1	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	NOUN
easat-4496	248	2	.	.	PUNCT
easat-4496	249	1	[	[	X
easat-4496	249	2	4	4	NUM
easat-4496	249	3	]	]	PUNCT
easat-4496	249	4	a.	a.	NOUN
easat-4496	249	5	tuovila	tuovila	NOUN
easat-4496	249	6	,	,	PUNCT
easat-4496	249	7	"	"	PUNCT
easat-4496	249	8	generally	generally	ADV
easat-4496	249	9	accepted	accept	VERB
easat-4496	249	10	auditing	auditing	NOUN
easat-4496	249	11	standards	standard	NOUN
easat-4496	249	12	(	(	PUNCT
easat-4496	249	13	gaas	gaas	NOUN
easat-4496	249	14	)	)	PUNCT
easat-4496	249	15	.	.	PUNCT
easat-4496	250	1	investopedia	investopedia	PROPN
easat-4496	250	2	,	,	PUNCT
easat-4496	250	3	"	"	PUNCT
easat-4496	250	4	retrieved	retrieve	VERB
easat-4496	250	5	:	:	PUNCT
easat-4496	250	6	https://www.investopedia.com/terms/g/gaas.asp	https://www.investopedia.com/terms/g/gaas.asp	VERB
easat-4496	250	7	.	.	PUNCT
easat-4496	251	1	[	[	X
easat-4496	251	2	accessed	access	VERB
easat-4496	251	3	22	22	NUM
easat-4496	251	4	jan	jan	PROPN
easat-4496	251	5	.	.	PROPN
easat-4496	251	6	2020	2020	NUM
easat-4496	251	7	]	]	PUNCT
easat-4496	251	8	,	,	PUNCT
easat-4496	251	9	2019	2019	NUM
easat-4496	251	10	.	.	PUNCT
easat-4496	252	1	[	[	X
easat-4496	252	2	5	5	X
easat-4496	252	3	]	]	PUNCT
easat-4496	252	4	k.	k.	PROPN
easat-4496	252	5	i.	i.	PROPN
easat-4496	252	6	al	al	PROPN
easat-4496	252	7	-	-	PUNCT
easat-4496	252	8	qatamin	qatamin	PROPN
easat-4496	252	9	and	and	CCONJ
easat-4496	252	10	z.	z.	PROPN
easat-4496	252	11	salleh	salleh	PROPN
easat-4496	252	12	,	,	PUNCT
easat-4496	252	13	"	"	PUNCT
easat-4496	252	14	audit	audit	NOUN
easat-4496	252	15	quality	quality	NOUN
easat-4496	252	16	:	:	PUNCT
easat-4496	252	17	a	a	DET
easat-4496	252	18	literature	literature	NOUN
easat-4496	252	19	overview	overview	NOUN
easat-4496	252	20	and	and	CCONJ
easat-4496	252	21	research	research	NOUN
easat-4496	252	22	synthesis	synthesis	NOUN
easat-4496	252	23	,	,	PUNCT
easat-4496	252	24	"	"	PUNCT
easat-4496	252	25	iosr	iosr	ADJ
easat-4496	252	26	journal	journal	NOUN
easat-4496	252	27	of	of	ADP
easat-4496	252	28	business	business	NOUN
easat-4496	252	29	and	and	CCONJ
easat-4496	252	30	management	management	NOUN
easat-4496	252	31	(	(	PUNCT
easat-4496	252	32	iosr	iosr	ADJ
easat-4496	252	33	-	-	PUNCT
easat-4496	252	34	jbm	jbm	NOUN
easat-4496	252	35	)	)	PUNCT
easat-4496	252	36	,	,	PUNCT
easat-4496	252	37	vol	vol	NOUN
easat-4496	252	38	.	.	PROPN
easat-4496	253	1	22	22	NUM
easat-4496	253	2	,	,	PUNCT
easat-4496	253	3	no	no	INTJ
easat-4496	253	4	.	.	NOUN
easat-4496	253	5	2	2	NUM
easat-4496	253	6	,	,	PUNCT
easat-4496	253	7	pp	pp	ADJ
easat-4496	253	8	.	.	PUNCT
easat-4496	254	1	56	56	NUM
easat-4496	254	2	-	-	SYM
easat-4496	254	3	66	66	NUM
easat-4496	254	4	,	,	PUNCT
easat-4496	254	5	2020	2020	NUM
easat-4496	254	6	.	.	PUNCT
easat-4496	255	1	https://doi.org/10.9790/487x-2202025666	https://doi.org/10.9790/487x-2202025666	NOUN
easat-4496	256	1	[	[	X
easat-4496	256	2	6	6	NUM
easat-4496	256	3	]	]	PUNCT
easat-4496	256	4	z.	z.	PROPN
easat-4496	256	5	liu	liu	PROPN
easat-4496	256	6	,	,	PUNCT
easat-4496	256	7	s.	s.	PROPN
easat-4496	256	8	hua	hua	PROPN
easat-4496	256	9	,	,	PUNCT
easat-4496	256	10	x.	x.	PROPN
easat-4496	256	11	c.	c.	PROPN
easat-4496	256	12	sun	sun	PROPN
easat-4496	256	13	,	,	PUNCT
easat-4496	256	14	and	and	CCONJ
easat-4496	256	15	j.	j.	PROPN
easat-4496	256	16	yu	yu	PROPN
easat-4496	256	17	,	,	PUNCT
easat-4496	256	18	"	"	PUNCT
easat-4496	256	19	auditor	auditor	NOUN
easat-4496	256	20	bargaining	bargaining	NOUN
easat-4496	256	21	power	power	NOUN
easat-4496	256	22	and	and	CCONJ
easat-4496	256	23	audit	audit	NOUN
easat-4496	256	24	fee	fee	NOUN
easat-4496	256	25	lowballing	lowballing	ADJ
easat-4496	256	26	,	,	PUNCT
easat-4496	256	27	"	"	PUNCT
easat-4496	256	28	advances	advance	NOUN
easat-4496	256	29	in	in	ADP
easat-4496	256	30	business	business	NOUN
easat-4496	256	31	research	research	NOUN
easat-4496	256	32	,	,	PUNCT
easat-4496	256	33	vol	vol	NOUN
easat-4496	256	34	.	.	PROPN
easat-4496	257	1	7	7	NUM
easat-4496	257	2	,	,	PUNCT
easat-4496	257	3	no	no	INTJ
easat-4496	257	4	.	.	NOUN
easat-4496	257	5	1	1	NUM
easat-4496	257	6	,	,	PUNCT
easat-4496	257	7	pp	pp	ADJ
easat-4496	257	8	.	.	PUNCT
easat-4496	258	1	81	81	NUM
easat-4496	258	2	-	-	SYM
easat-4496	258	3	89	89	NUM
easat-4496	258	4	,	,	PUNCT
easat-4496	258	5	2016	2016	NUM
easat-4496	258	6	.	.	PUNCT
easat-4496	259	1	[	[	X
easat-4496	259	2	7	7	X
easat-4496	259	3	]	]	X
easat-4496	259	4	n.	n.	PROPN
easat-4496	259	5	n.	n.	PROPN
easat-4496	259	6	k.	k.	PROPN
easat-4496	259	7	dung	dung	PROPN
easat-4496	259	8	and	and	CCONJ
easat-4496	259	9	a.	a.	NOUN
easat-4496	259	10	t.	t.	PROPN
easat-4496	259	11	dang	dang	PROPN
easat-4496	259	12	,	,	PUNCT
easat-4496	259	13	"	"	PUNCT
easat-4496	259	14	the	the	DET
easat-4496	259	15	study	study	NOUN
easat-4496	259	16	of	of	ADP
easat-4496	259	17	audit	audit	NOUN
easat-4496	259	18	expectation	expectation	NOUN
easat-4496	259	19	gap	gap	NOUN
easat-4496	259	20	:	:	PUNCT
easat-4496	259	21	the	the	DET
easat-4496	259	22	auditor	auditor	NOUN
easat-4496	259	23	’s	’s	PART
easat-4496	259	24	responsibilities	responsibility	NOUN
easat-4496	259	25	in	in	ADP
easat-4496	259	26	a	a	DET
easat-4496	259	27	financial	financial	ADJ
easat-4496	259	28	statement	statement	NOUN
easat-4496	259	29	audit	audit	NOUN
easat-4496	259	30	in	in	ADP
easat-4496	259	31	vietnam	vietnam	PROPN
easat-4496	259	32	,	,	PUNCT
easat-4496	259	33	"	"	PUNCT
easat-4496	259	34	asian	asian	ADJ
easat-4496	259	35	economic	economic	ADJ
easat-4496	259	36	and	and	CCONJ
easat-4496	259	37	financial	financial	ADJ
easat-4496	259	38	review	review	NOUN
easat-4496	259	39	,	,	PUNCT
easat-4496	259	40	vol	vol	NOUN
easat-4496	259	41	.	.	PROPN
easat-4496	259	42	9	9	NUM
easat-4496	259	43	,	,	PUNCT
easat-4496	259	44	no	no	INTJ
easat-4496	259	45	.	.	NOUN
easat-4496	259	46	11	11	NUM
easat-4496	259	47	,	,	PUNCT
easat-4496	259	48	p.	p.	NOUN
easat-4496	259	49	1227	1227	NUM
easat-4496	259	50	,	,	PUNCT
easat-4496	259	51	2019	2019	NUM
easat-4496	259	52	.	.	PUNCT
easat-4496	260	1	https://10.18488	https://10.18488	X
easat-4496	260	2	/	/	SYM
easat-4496	260	3	journal.aefr.2019.911.1227.1254	journal.aefr.2019.911.1227.1254	PROPN
easat-4496	261	1	[	[	X
easat-4496	261	2	8	8	NUM
easat-4496	261	3	]	]	X
easat-4496	261	4	n.	n.	NOUN
easat-4496	261	5	tepalagul	tepalagul	NOUN
easat-4496	261	6	and	and	CCONJ
easat-4496	261	7	l.	l.	PROPN
easat-4496	261	8	lin	lin	PROPN
easat-4496	261	9	,	,	PUNCT
easat-4496	261	10	"	"	PUNCT
easat-4496	261	11	auditor	auditor	NOUN
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easat-4496	261	13	and	and	CCONJ
easat-4496	261	14	audit	audit	NOUN
easat-4496	261	15	quality	quality	NOUN
easat-4496	261	16	:	:	PUNCT
easat-4496	261	17	a	a	DET
easat-4496	261	18	literature	literature	NOUN
easat-4496	261	19	review	review	NOUN
easat-4496	261	20	,	,	PUNCT
easat-4496	261	21	"	"	PUNCT
easat-4496	261	22	journal	journal	NOUN
easat-4496	261	23	of	of	ADP
easat-4496	261	24	accounting	accounting	NOUN
easat-4496	261	25	,	,	PUNCT
easat-4496	261	26	auditing	auditing	NOUN
easat-4496	261	27	&	&	CCONJ
easat-4496	261	28	finance	finance	NOUN
easat-4496	261	29	,	,	PUNCT
easat-4496	261	30	vol	vol	NOUN
easat-4496	261	31	.	.	PROPN
easat-4496	261	32	30	30	NUM
easat-4496	261	33	,	,	PUNCT
easat-4496	261	34	no	no	INTJ
easat-4496	261	35	.	.	NOUN
easat-4496	261	36	1	1	NUM
easat-4496	261	37	,	,	PUNCT
easat-4496	261	38	pp	pp	ADJ
easat-4496	261	39	.	.	PUNCT
easat-4496	262	1	101	101	NUM
easat-4496	262	2	-	-	SYM
easat-4496	262	3	121	121	NUM
easat-4496	262	4	,	,	PUNCT
easat-4496	262	5	2015	2015	NUM
easat-4496	262	6	.	.	PUNCT
easat-4496	263	1	https://doi.org/10.1177/0148558x14544505	https://doi.org/10.1177/0148558x14544505	PROPN
easat-4496	264	1	[	[	X
easat-4496	264	2	9	9	NUM
easat-4496	264	3	]	]	X
easat-4496	264	4	n.	n.	PROPN
easat-4496	264	5	n.	n.	PROPN
easat-4496	264	6	k.	k.	PROPN
easat-4496	264	7	dung	dung	PROPN
easat-4496	264	8	,	,	PUNCT
easat-4496	264	9	"	"	PUNCT
easat-4496	264	10	factors	factor	NOUN
easat-4496	264	11	affecting	affect	VERB
easat-4496	264	12	risk	risk	NOUN
easat-4496	264	13	-	-	PUNCT
easat-4496	264	14	based	base	VERB
easat-4496	264	15	audit	audit	NOUN
easat-4496	264	16	and	and	CCONJ
easat-4496	264	17	quality	quality	NOUN
easat-4496	264	18	audit	audit	NOUN
easat-4496	264	19	,	,	PUNCT
easat-4496	264	20	"	"	PUNCT
easat-4496	264	21	emerging	emerge	VERB
easat-4496	264	22	science	science	NOUN
easat-4496	264	23	journal	journal	NOUN
easat-4496	264	24	,	,	PUNCT
easat-4496	264	25	vol	vol	NOUN
easat-4496	264	26	.	.	PROPN
easat-4496	264	27	8	8	NUM
easat-4496	264	28	,	,	PUNCT
easat-4496	264	29	no	no	INTJ
easat-4496	264	30	.	.	NOUN
easat-4496	264	31	3	3	NUM
easat-4496	264	32	,	,	PUNCT
easat-4496	264	33	pp	pp	ADJ
easat-4496	264	34	.	.	PUNCT
easat-4496	264	35	957971	957971	NUM
easat-4496	264	36	,	,	PUNCT
easat-4496	264	37	2024	2024	NUM
easat-4496	264	38	.	.	PUNCT
easat-4496	265	1	https://doi.org/10.28991/esj-2024-08-03-010	https://doi.org/10.28991/esj-2024-08-03-010	NOUN
easat-4496	266	1	[	[	X
easat-4496	266	2	10	10	NUM
easat-4496	266	3	]	]	X
easat-4496	266	4	iaasb	iaasb	NOUN
easat-4496	266	5	,	,	PUNCT
easat-4496	266	6	a	a	DET
easat-4496	266	7	framework	framework	NOUN
easat-4496	266	8	for	for	ADP
easat-4496	266	9	audit	audit	NOUN
easat-4496	266	10	quality	quality	NOUN
easat-4496	266	11	:	:	PUNCT
easat-4496	266	12	key	key	ADJ
easat-4496	266	13	elements	element	NOUN
easat-4496	266	14	that	that	PRON
easat-4496	266	15	create	create	VERB
easat-4496	266	16	an	an	DET
easat-4496	266	17	environment	environment	NOUN
easat-4496	266	18	for	for	ADP
easat-4496	266	19	audit	audit	NOUN
easat-4496	266	20	quality	quality	NOUN
easat-4496	266	21	.	.	PUNCT
easat-4496	267	1	international	international	ADJ
easat-4496	267	2	auditing	auditing	NOUN
easat-4496	267	3	and	and	CCONJ
easat-4496	267	4	assurance	assurance	NOUN
easat-4496	267	5	standards	standard	NOUN
easat-4496	267	6	board	board	NOUN
easat-4496	267	7	.	.	PUNCT
easat-4496	268	1	new	new	PROPN
easat-4496	268	2	york	york	PROPN
easat-4496	268	3	:	:	PUNCT
easat-4496	268	4	iaasb	iaasb	NOUN
easat-4496	268	5	,	,	PUNCT
easat-4496	268	6	2014	2014	NUM
easat-4496	268	7	.	.	PUNCT
easat-4496	269	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4496	269	2	https://doi.org/10.2308/ajpt-50006	https://doi.org/10.2308/ajpt-50006	PROPN
easat-4496	269	3	https://doi.org/10.1080/17449480.2023.2247410	https://doi.org/10.1080/17449480.2023.2247410	PUNCT
easat-4496	270	1	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	PROPN
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easat-4496	270	3	https://doi.org/10.9790/487x-2202025666	https://doi.org/10.9790/487x-2202025666	VERB
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easat-4496	270	6	journal.aefr.2019.911.1227.1254	journal.aefr.2019.911.1227.1254	PROPN
easat-4496	270	7	https://doi.org/10.1177/0148558x14544505	https://doi.org/10.1177/0148558x14544505	PROPN
easat-4496	271	1	https://doi.org/10.28991/esj-2024-08-03-010	https://doi.org/10.28991/esj-2024-08-03-010	PROPN
easat-4496	271	2	423	423	NUM
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easat-4496	271	5	science	science	NOUN
easat-4496	271	6	and	and	CCONJ
easat-4496	271	7	technology	technology	NOUN
easat-4496	271	8	issn	issn	PROPN
easat-4496	271	9	:	:	PUNCT
easat-4496	271	10	2576	2576	NUM
easat-4496	271	11	-	-	SYM
easat-4496	271	12	8484	8484	NUM
easat-4496	271	13	vol	vol	NOUN
easat-4496	271	14	.	.	PROPN
easat-4496	272	1	9	9	NUM
easat-4496	272	2	,	,	PUNCT
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easat-4496	272	4	.	.	NOUN
easat-4496	272	5	2	2	NUM
easat-4496	272	6	:	:	PUNCT
easat-4496	272	7	413	413	NUM
easat-4496	272	8	-	-	SYM
easat-4496	272	9	424	424	NUM
easat-4496	272	10	,	,	PUNCT
easat-4496	272	11	2025	2025	NUM
easat-4496	272	12	doi	doi	NOUN
easat-4496	272	13	:	:	PUNCT
easat-4496	272	14	10.55214/25768484.v9i2.4496	10.55214/25768484.v9i2.4496	NOUN
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easat-4496	272	18	the	the	DET
easat-4496	272	19	authors	author	NOUN
easat-4496	272	20	;	;	PUNCT
easat-4496	272	21	licensee	licensee	PROPN
easat-4496	272	22	learning	learning	NOUN
easat-4496	272	23	gate	gate	NOUN
easat-4496	273	1	[	[	X
easat-4496	273	2	11	11	NUM
easat-4496	273	3	]	]	PUNCT
easat-4496	273	4	pcaob	pcaob	NOUN
easat-4496	273	5	,	,	PUNCT
easat-4496	273	6	concept	concept	NOUN
easat-4496	273	7	release	release	NOUN
easat-4496	273	8	on	on	ADP
easat-4496	273	9	audit	audit	NOUN
easat-4496	273	10	quality	quality	NOUN
easat-4496	273	11	indicators	indicator	NOUN
easat-4496	273	12	.	.	PUNCT
easat-4496	274	1	washington	washington	PROPN
easat-4496	274	2	,	,	PUNCT
easat-4496	274	3	dc	dc	PROPN
easat-4496	274	4	:	:	PUNCT
easat-4496	274	5	public	public	ADJ
easat-4496	274	6	company	company	NOUN
easat-4496	274	7	accounting	accounting	NOUN
easat-4496	274	8	oversight	oversight	NOUN
easat-4496	274	9	board	board	NOUN
easat-4496	274	10	,	,	PUNCT
easat-4496	274	11	2015	2015	NUM
easat-4496	274	12	.	.	PUNCT
easat-4496	275	1	[	[	X
easat-4496	275	2	12	12	NUM
easat-4496	275	3	]	]	PUNCT
easat-4496	275	4	m.	m.	NOUN
easat-4496	275	5	defond	defond	NOUN
easat-4496	275	6	and	and	CCONJ
easat-4496	275	7	j.	j.	PROPN
easat-4496	275	8	zhang	zhang	PROPN
easat-4496	275	9	,	,	PUNCT
easat-4496	275	10	"	"	PUNCT
easat-4496	275	11	a	a	DET
easat-4496	275	12	review	review	NOUN
easat-4496	275	13	of	of	ADP
easat-4496	275	14	archival	archival	NOUN
easat-4496	275	15	auditing	auditing	NOUN
easat-4496	275	16	research	research	NOUN
easat-4496	275	17	,	,	PUNCT
easat-4496	275	18	"	"	PUNCT
easat-4496	275	19	journal	journal	NOUN
easat-4496	275	20	of	of	ADP
easat-4496	275	21	accounting	accounting	NOUN
easat-4496	275	22	and	and	CCONJ
easat-4496	275	23	economics	economic	NOUN
easat-4496	275	24	,	,	PUNCT
easat-4496	275	25	vol	vol	NOUN
easat-4496	275	26	.	.	PROPN
easat-4496	276	1	58	58	NUM
easat-4496	276	2	,	,	PUNCT
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easat-4496	276	4	.	.	NOUN
easat-4496	276	5	23	23	NUM
easat-4496	276	6	,	,	PUNCT
easat-4496	276	7	pp	pp	ADJ
easat-4496	276	8	.	.	PUNCT
easat-4496	277	1	275	275	NUM
easat-4496	277	2	-	-	SYM
easat-4496	277	3	326	326	NUM
easat-4496	277	4	,	,	PUNCT
easat-4496	277	5	2014	2014	NUM
easat-4496	277	6	.	.	PUNCT
easat-4496	278	1	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
easat-4496	279	1	[	[	X
easat-4496	279	2	13	13	NUM
easat-4496	279	3	]	]	PUNCT
easat-4496	279	4	h.	h.	PROPN
easat-4496	279	5	a.	a.	PROPN
easat-4496	279	6	h.	h.	PROPN
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easat-4496	279	9	c.	c.	PROPN
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easat-4496	279	17	the	the	DET
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easat-4496	279	20	:	:	PUNCT
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easat-4496	279	22	,	,	PUNCT
easat-4496	279	23	expenditure	expenditure	NOUN
easat-4496	279	24	,	,	PUNCT
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easat-4496	279	26	,	,	PUNCT
easat-4496	279	27	and	and	CCONJ
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easat-4496	279	30	"	"	PUNCT
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easat-4496	279	33	,	,	PUNCT
easat-4496	279	34	vol	vol	NOUN
easat-4496	279	35	.	.	PROPN
easat-4496	279	36	140	140	NUM
easat-4496	279	37	,	,	PUNCT
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easat-4496	279	39	105296	105296	NUM
easat-4496	279	40	,	,	PUNCT
easat-4496	279	41	2021	2021	NUM
easat-4496	279	42	.	.	PUNCT
easat-4496	280	1	https://doi.org/10.1016/j.worlddev.2020.105296	https://doi.org/10.1016/j.worlddev.2020.105296	NOUN
easat-4496	280	2	[	[	X
easat-4496	280	3	14	14	NUM
easat-4496	280	4	]	]	PUNCT
easat-4496	280	5	a.	a.	NOUN
easat-4496	280	6	p.	p.	PROPN
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easat-4496	280	8	,	,	PUNCT
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easat-4496	280	10	structure	structure	NOUN
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easat-4496	280	12	materials	material	NOUN
easat-4496	280	13	.	.	PUNCT
easat-4496	281	1	tokyo	tokyo	PROPN
easat-4496	281	2	:	:	PUNCT
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easat-4496	281	5	,	,	PUNCT
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easat-4496	282	1	[	[	X
easat-4496	282	2	15	15	NUM
easat-4496	282	3	]	]	X
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easat-4496	282	7	a.	a.	PROPN
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easat-4496	282	10	,	,	PUNCT
easat-4496	282	11	"	"	PUNCT
easat-4496	282	12	the	the	DET
easat-4496	282	13	effect	effect	NOUN
easat-4496	282	14	of	of	ADP
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easat-4496	282	16	,	,	PUNCT
easat-4496	282	17	work	work	NOUN
easat-4496	282	18	experience	experience	NOUN
easat-4496	282	19	,	,	PUNCT
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easat-4496	282	21	,	,	PUNCT
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easat-4496	282	23	auditor	auditor	NOUN
easat-4496	282	24	independence	independence	NOUN
easat-4496	282	25	on	on	ADP
easat-4496	282	26	audit	audit	NOUN
easat-4496	282	27	quality	quality	NOUN
easat-4496	282	28	,	,	PUNCT
easat-4496	282	29	"	"	PUNCT
easat-4496	282	30	international	international	ADJ
easat-4496	282	31	journal	journal	NOUN
easat-4496	282	32	of	of	ADP
easat-4496	282	33	innovation	innovation	NOUN
easat-4496	282	34	,	,	PUNCT
easat-4496	282	35	creativity	creativity	NOUN
easat-4496	282	36	and	and	CCONJ
easat-4496	282	37	change	change	NOUN
easat-4496	282	38	,	,	PUNCT
easat-4496	282	39	vol	vol	NOUN
easat-4496	282	40	.	.	PROPN
easat-4496	282	41	13	13	NUM
easat-4496	282	42	,	,	PUNCT
easat-4496	282	43	no	no	INTJ
easat-4496	282	44	.	.	NOUN
easat-4496	282	45	9	9	NUM
easat-4496	282	46	,	,	PUNCT
easat-4496	282	47	pp	pp	ADJ
easat-4496	282	48	.	.	PUNCT
easat-4496	283	1	1	1	NUM
easat-4496	283	2	-	-	SYM
easat-4496	283	3	12	12	NUM
easat-4496	283	4	,	,	PUNCT
easat-4496	283	5	2020	2020	NUM
easat-4496	283	6	.	.	PUNCT
easat-4496	284	1	[	[	X
easat-4496	284	2	16	16	NUM
easat-4496	284	3	]	]	X
easat-4496	284	4	o.	o.	NOUN
easat-4496	284	5	furiady	furiady	PROPN
easat-4496	284	6	and	and	CCONJ
easat-4496	284	7	r.	r.	PROPN
easat-4496	284	8	kurnia	kurnia	PROPN
easat-4496	284	9	,	,	PUNCT
easat-4496	284	10	"	"	PUNCT
easat-4496	284	11	the	the	DET
easat-4496	284	12	effect	effect	NOUN
easat-4496	284	13	of	of	ADP
easat-4496	284	14	work	work	NOUN
easat-4496	284	15	experiences	experience	NOUN
easat-4496	284	16	,	,	PUNCT
easat-4496	284	17	competency	competency	NOUN
easat-4496	284	18	,	,	PUNCT
easat-4496	284	19	motivation	motivation	NOUN
easat-4496	284	20	,	,	PUNCT
easat-4496	284	21	accountability	accountability	NOUN
easat-4496	284	22	and	and	CCONJ
easat-4496	284	23	objectivity	objectivity	NOUN
easat-4496	284	24	towards	towards	ADP
easat-4496	284	25	audit	audit	NOUN
easat-4496	284	26	quality	quality	NOUN
easat-4496	284	27	,	,	PUNCT
easat-4496	284	28	"	"	PUNCT
easat-4496	284	29	procedia	procedia	NOUN
easat-4496	284	30	-	-	PUNCT
easat-4496	284	31	social	social	ADJ
easat-4496	284	32	and	and	CCONJ
easat-4496	284	33	behavioral	behavioral	ADJ
easat-4496	284	34	sciences	science	NOUN
easat-4496	284	35	,	,	PUNCT
easat-4496	284	36	vol	vol	NOUN
easat-4496	284	37	.	.	NOUN
easat-4496	284	38	211	211	NUM
easat-4496	284	39	,	,	PUNCT
easat-4496	284	40	pp	pp	ADJ
easat-4496	284	41	.	.	PUNCT
easat-4496	285	1	328	328	NUM
easat-4496	285	2	-	-	SYM
easat-4496	285	3	335	335	NUM
easat-4496	285	4	,	,	PUNCT
easat-4496	285	5	2015	2015	NUM
easat-4496	285	6	.	.	PUNCT
easat-4496	286	1	https://doi.org/10.1016/j.sbspro.2015.11.042	https://doi.org/10.1016/j.sbspro.2015.11.042	NUM
easat-4496	286	2	[	[	X
easat-4496	286	3	17	17	NUM
easat-4496	286	4	]	]	X
easat-4496	286	5	b.	b.	PROPN
easat-4496	286	6	e.	e.	PROPN
easat-4496	286	7	christensen	christensen	PROPN
easat-4496	286	8	,	,	PUNCT
easat-4496	286	9	s.	s.	PROPN
easat-4496	286	10	m.	m.	PROPN
easat-4496	286	11	glover	glover	PROPN
easat-4496	286	12	,	,	PUNCT
easat-4496	286	13	t.	t.	PROPN
easat-4496	286	14	c.	c.	PROPN
easat-4496	286	15	omer	omer	PROPN
easat-4496	286	16	,	,	PUNCT
easat-4496	286	17	and	and	CCONJ
easat-4496	286	18	m.	m.	PROPN
easat-4496	286	19	k.	k.	PROPN
easat-4496	286	20	shelley	shelley	PROPN
easat-4496	286	21	,	,	PUNCT
easat-4496	286	22	"	"	PUNCT
easat-4496	286	23	understanding	understand	VERB
easat-4496	286	24	audit	audit	NOUN
easat-4496	286	25	quality	quality	NOUN
easat-4496	286	26	:	:	PUNCT
easat-4496	286	27	insights	insight	NOUN
easat-4496	286	28	from	from	ADP
easat-4496	286	29	audit	audit	NOUN
easat-4496	286	30	professionals	professional	NOUN
easat-4496	286	31	and	and	CCONJ
easat-4496	286	32	investors	investor	NOUN
easat-4496	286	33	,	,	PUNCT
easat-4496	286	34	"	"	PUNCT
easat-4496	286	35	contemporary	contemporary	ADJ
easat-4496	286	36	accounting	accounting	NOUN
easat-4496	286	37	research	research	NOUN
easat-4496	286	38	,	,	PUNCT
easat-4496	286	39	vol	vol	NOUN
easat-4496	286	40	.	.	PROPN
easat-4496	287	1	33	33	NUM
easat-4496	287	2	,	,	PUNCT
easat-4496	287	3	no	no	INTJ
easat-4496	287	4	.	.	NOUN
easat-4496	287	5	4	4	NUM
easat-4496	287	6	,	,	PUNCT
easat-4496	287	7	pp	pp	ADJ
easat-4496	287	8	.	.	PUNCT
easat-4496	288	1	1648	1648	NUM
easat-4496	288	2	-	-	SYM
easat-4496	288	3	1684	1684	NUM
easat-4496	288	4	,	,	PUNCT
easat-4496	288	5	2016	2016	NUM
easat-4496	288	6	.	.	PUNCT
easat-4496	289	1	https://doi.org/10.1111/1911-3846.12212	https://doi.org/10.1111/1911-3846.12212	PROPN
easat-4496	289	2	.	.	PUNCT
easat-4496	290	1	[	[	X
easat-4496	290	2	18	18	NUM
easat-4496	290	3	]	]	X
easat-4496	290	4	s.	s.	PROPN
easat-4496	290	5	rajgopal	rajgopal	PROPN
easat-4496	290	6	,	,	PUNCT
easat-4496	290	7	s.	s.	PROPN
easat-4496	290	8	srinivasan	srinivasan	PROPN
easat-4496	290	9	,	,	PUNCT
easat-4496	290	10	and	and	CCONJ
easat-4496	290	11	x.	x.	NOUN
easat-4496	290	12	zheng	zheng	PROPN
easat-4496	290	13	,	,	PUNCT
easat-4496	290	14	"	"	PUNCT
easat-4496	290	15	measuring	measure	VERB
easat-4496	290	16	audit	audit	NOUN
easat-4496	290	17	quality	quality	NOUN
easat-4496	290	18	,	,	PUNCT
easat-4496	290	19	"	"	PUNCT
easat-4496	290	20	review	review	NOUN
easat-4496	290	21	of	of	ADP
easat-4496	290	22	accounting	accounting	NOUN
easat-4496	290	23	studies	study	NOUN
easat-4496	290	24	,	,	PUNCT
easat-4496	290	25	vol	vol	NOUN
easat-4496	290	26	.	.	PROPN
easat-4496	290	27	26	26	NUM
easat-4496	290	28	,	,	PUNCT
easat-4496	290	29	no	no	INTJ
easat-4496	290	30	.	.	NOUN
easat-4496	290	31	2	2	NUM
easat-4496	290	32	,	,	PUNCT
easat-4496	290	33	pp	pp	ADJ
easat-4496	290	34	.	.	PUNCT
easat-4496	291	1	559	559	NUM
easat-4496	291	2	-	-	SYM
easat-4496	291	3	619	619	NUM
easat-4496	291	4	,	,	PUNCT
easat-4496	291	5	2021	2021	NUM
easat-4496	291	6	.	.	PUNCT
easat-4496	292	1	https://doi.org/10.1007/s11142-020-09570-9	https://doi.org/10.1007/s11142-020-09570-9	X
easat-4496	293	1	[	[	X
easat-4496	293	2	19	19	NUM
easat-4496	293	3	]	]	PUNCT
easat-4496	293	4	s.	s.	PROPN
easat-4496	293	5	zahmatkesh	zahmatkesh	PROPN
easat-4496	293	6	and	and	CCONJ
easat-4496	293	7	j.	j.	PROPN
easat-4496	293	8	rezazadeh	rezazadeh	PROPN
easat-4496	293	9	,	,	PUNCT
easat-4496	293	10	"	"	PUNCT
easat-4496	293	11	the	the	DET
easat-4496	293	12	effect	effect	NOUN
easat-4496	293	13	of	of	ADP
easat-4496	293	14	auditor	auditor	NOUN
easat-4496	293	15	features	feature	VERB
easat-4496	293	16	on	on	ADP
easat-4496	293	17	audit	audit	NOUN
easat-4496	293	18	quality	quality	NOUN
easat-4496	293	19	,	,	PUNCT
easat-4496	293	20	"	"	PUNCT
easat-4496	293	21	tékhne	tékhne	PROPN
easat-4496	293	22	,	,	PUNCT
easat-4496	293	23	vol	vol	NOUN
easat-4496	293	24	.	.	PROPN
easat-4496	293	25	15	15	NUM
easat-4496	293	26	,	,	PUNCT
easat-4496	293	27	no	no	INTJ
easat-4496	293	28	.	.	NOUN
easat-4496	293	29	2	2	NUM
easat-4496	293	30	,	,	PUNCT
easat-4496	293	31	pp	pp	ADJ
easat-4496	293	32	.	.	PUNCT
easat-4496	294	1	79	79	NUM
easat-4496	294	2	-	-	SYM
easat-4496	294	3	87	87	NUM
easat-4496	294	4	,	,	PUNCT
easat-4496	294	5	2017	2017	NUM
easat-4496	294	6	.	.	PUNCT
easat-4496	295	1	https://doi.org/10.1016/j.tekhne.2017.09.003	https://doi.org/10.1016/j.tekhne.2017.09.003	NOUN
easat-4496	295	2	[	[	X
easat-4496	295	3	20	20	NUM
easat-4496	295	4	]	]	PUNCT
easat-4496	295	5	l.	l.	PROPN
easat-4496	295	6	a.	a.	PROPN
easat-4496	295	7	nguyen	nguyen	PROPN
easat-4496	295	8	,	,	PUNCT
easat-4496	295	9	m.	m.	NOUN
easat-4496	295	10	kend	kend	PROPN
easat-4496	295	11	,	,	PUNCT
easat-4496	295	12	and	and	CCONJ
easat-4496	295	13	h.	h.	PROPN
easat-4496	295	14	luong	luong	PROPN
easat-4496	295	15	,	,	PUNCT
easat-4496	295	16	"	"	PUNCT
easat-4496	295	17	audit	audit	NOUN
easat-4496	295	18	quality	quality	NOUN
easat-4496	295	19	and	and	CCONJ
easat-4496	295	20	independence	independence	NOUN
easat-4496	295	21	concerns	concern	NOUN
easat-4496	295	22	after	after	ADP
easat-4496	295	23	major	major	ADJ
easat-4496	295	24	audit	audit	NOUN
easat-4496	295	25	reforms	reform	NOUN
easat-4496	295	26	within	within	ADP
easat-4496	295	27	a	a	DET
easat-4496	295	28	developing	develop	VERB
easat-4496	295	29	country	country	NOUN
easat-4496	295	30	:	:	PUNCT
easat-4496	295	31	stakeholder	stakeholder	NOUN
easat-4496	295	32	perceptions	perception	NOUN
easat-4496	295	33	from	from	ADP
easat-4496	295	34	vietnam	vietnam	PROPN
easat-4496	295	35	,	,	PUNCT
easat-4496	295	36	"	"	PUNCT
easat-4496	295	37	managerial	managerial	ADJ
easat-4496	295	38	auditing	auditing	NOUN
easat-4496	295	39	journal	journal	NOUN
easat-4496	295	40	,	,	PUNCT
easat-4496	295	41	vol	vol	NOUN
easat-4496	295	42	.	.	PROPN
easat-4496	295	43	38	38	NUM
easat-4496	295	44	,	,	PUNCT
easat-4496	295	45	no	no	INTJ
easat-4496	295	46	.	.	NOUN
easat-4496	295	47	3	3	NUM
easat-4496	295	48	,	,	PUNCT
easat-4496	295	49	pp	pp	ADJ
easat-4496	295	50	.	.	PUNCT
easat-4496	295	51	314	314	NUM
easat-4496	295	52	-	-	SYM
easat-4496	295	53	335	335	NUM
easat-4496	295	54	,	,	PUNCT
easat-4496	295	55	2023	2023	NUM
easat-4496	295	56	.	.	PUNCT
easat-4496	296	1	https://doi.org/10.1108/maj-03-2022-3475	https://doi.org/10.1108/maj-03-2022-3475	X
easat-4496	296	2	[	[	X
easat-4496	296	3	21	21	NUM
easat-4496	296	4	]	]	PUNCT
easat-4496	296	5	r.	r.	PROPN
easat-4496	296	6	yakubu	yakubu	PROPN
easat-4496	296	7	and	and	CCONJ
easat-4496	296	8	t.	t.	PROPN
easat-4496	296	9	williams	williams	PROPN
easat-4496	296	10	,	,	PUNCT
easat-4496	296	11	"	"	PUNCT
easat-4496	296	12	a	a	DET
easat-4496	296	13	theoretical	theoretical	ADJ
easat-4496	296	14	approach	approach	NOUN
easat-4496	296	15	to	to	ADP
easat-4496	296	16	auditor	auditor	NOUN
easat-4496	296	17	independence	independence	NOUN
easat-4496	296	18	and	and	CCONJ
easat-4496	296	19	audit	audit	NOUN
easat-4496	296	20	quality	quality	NOUN
easat-4496	296	21	,	,	PUNCT
easat-4496	296	22	"	"	PUNCT
easat-4496	296	23	corporate	corporate	ADJ
easat-4496	296	24	ownership	ownership	NOUN
easat-4496	296	25	and	and	CCONJ
easat-4496	296	26	control	control	NOUN
easat-4496	296	27	,	,	PUNCT
easat-4496	296	28	vol	vol	NOUN
easat-4496	296	29	.	.	PROPN
easat-4496	296	30	17	17	NUM
easat-4496	296	31	,	,	PUNCT
easat-4496	296	32	no	no	INTJ
easat-4496	296	33	.	.	NOUN
easat-4496	296	34	2	2	NUM
easat-4496	296	35	,	,	PUNCT
easat-4496	296	36	p.	p.	NOUN
easat-4496	296	37	124	124	NUM
easat-4496	296	38	,	,	PUNCT
easat-4496	296	39	2020	2020	NUM
easat-4496	296	40	.	.	PUNCT
easat-4496	297	1	http://doi.org/10.22495/cocv17i2art11	http://doi.org/10.22495/cocv17i2art11	NOUN
easat-4496	297	2	.	.	PUNCT
easat-4496	298	1	[	[	X
easat-4496	298	2	22	22	NUM
easat-4496	298	3	]	]	PUNCT
easat-4496	298	4	s.	s.	PROPN
easat-4496	298	5	overman	overman	PROPN
easat-4496	298	6	,	,	PUNCT
easat-4496	298	7	t.	t.	PROPN
easat-4496	298	8	schillemans	schillemans	PROPN
easat-4496	298	9	,	,	PUNCT
easat-4496	298	10	and	and	CCONJ
easat-4496	298	11	s.	s.	PROPN
easat-4496	298	12	grimmelikhuijsen	grimmelikhuijsen	PROPN
easat-4496	298	13	,	,	PUNCT
easat-4496	298	14	"	"	PUNCT
easat-4496	298	15	a	a	DET
easat-4496	298	16	validated	validate	VERB
easat-4496	298	17	measurement	measurement	NOUN
easat-4496	298	18	for	for	SCONJ
easat-4496	298	19	felt	feel	VERB
easat-4496	298	20	relational	relational	ADJ
easat-4496	298	21	accountability	accountability	NOUN
easat-4496	298	22	in	in	ADP
easat-4496	298	23	the	the	DET
easat-4496	298	24	public	public	ADJ
easat-4496	298	25	sector	sector	NOUN
easat-4496	298	26	:	:	PUNCT
easat-4496	298	27	gauging	gauge	VERB
easat-4496	298	28	the	the	DET
easat-4496	298	29	account	account	NOUN
easat-4496	298	30	holder	holder	NOUN
easat-4496	298	31	’s	’s	PART
easat-4496	298	32	legitimacy	legitimacy	NOUN
easat-4496	298	33	and	and	CCONJ
easat-4496	298	34	expertise	expertise	NOUN
easat-4496	298	35	,	,	PUNCT
easat-4496	298	36	"	"	PUNCT
easat-4496	298	37	public	public	ADJ
easat-4496	298	38	management	management	NOUN
easat-4496	298	39	review	review	NOUN
easat-4496	298	40	,	,	PUNCT
easat-4496	298	41	vol	vol	NOUN
easat-4496	298	42	.	.	PROPN
easat-4496	298	43	23	23	NUM
easat-4496	298	44	,	,	PUNCT
easat-4496	298	45	no	no	INTJ
easat-4496	298	46	.	.	NOUN
easat-4496	298	47	12	12	NUM
easat-4496	298	48	,	,	PUNCT
easat-4496	298	49	pp	pp	ADJ
easat-4496	298	50	.	.	PUNCT
easat-4496	299	1	1748	1748	NUM
easat-4496	299	2	-	-	SYM
easat-4496	299	3	1767	1767	NUM
easat-4496	299	4	,	,	PUNCT
easat-4496	299	5	2021	2021	NUM
easat-4496	299	6	.	.	PUNCT
easat-4496	300	1	https://doi.org/10.1080/14719037.2020.1751254	https://doi.org/10.1080/14719037.2020.1751254	NOUN
easat-4496	301	1	[	[	X
easat-4496	301	2	23	23	NUM
easat-4496	301	3	]	]	PUNCT
easat-4496	301	4	m.	m.	NOUN
easat-4496	301	5	bovens	bovens	PROPN
easat-4496	301	6	,	,	PUNCT
easat-4496	301	7	r.	r.	PROPN
easat-4496	301	8	e.	e.	PROPN
easat-4496	301	9	goodin	goodin	PROPN
easat-4496	301	10	,	,	PUNCT
easat-4496	301	11	and	and	CCONJ
easat-4496	301	12	t.	t.	PROPN
easat-4496	301	13	schillemans	schillemans	PROPN
easat-4496	301	14	,	,	PUNCT
easat-4496	301	15	the	the	DET
easat-4496	301	16	oxford	oxford	PROPN
easat-4496	301	17	handbook	handbook	VERB
easat-4496	301	18	public	public	ADJ
easat-4496	301	19	accountability	accountability	NOUN
easat-4496	301	20	.	.	PUNCT
easat-4496	302	1	london	london	PROPN
easat-4496	302	2	:	:	PUNCT
easat-4496	302	3	oxford	oxford	PROPN
easat-4496	302	4	university	university	PROPN
easat-4496	302	5	press	press	NOUN
easat-4496	302	6	,	,	PUNCT
easat-4496	302	7	2014	2014	NUM
easat-4496	302	8	.	.	PUNCT
easat-4496	303	1	[	[	X
easat-4496	303	2	24	24	NUM
easat-4496	303	3	]	]	PUNCT
easat-4496	303	4	m.	m.	NOUN
easat-4496	303	5	bovens	boven	NOUN
easat-4496	303	6	,	,	PUNCT
easat-4496	303	7	"	"	PUNCT
easat-4496	303	8	analysing	analyse	VERB
easat-4496	303	9	and	and	CCONJ
easat-4496	303	10	assessing	assess	VERB
easat-4496	303	11	accountability	accountability	NOUN
easat-4496	303	12	:	:	PUNCT
easat-4496	303	13	a	a	DET
easat-4496	303	14	conceptual	conceptual	ADJ
easat-4496	303	15	framework	framework	NOUN
easat-4496	303	16	1	1	NUM
easat-4496	303	17	,	,	PUNCT
easat-4496	303	18	"	"	PUNCT
easat-4496	303	19	european	european	ADJ
easat-4496	303	20	law	law	NOUN
easat-4496	303	21	journal	journal	PROPN
easat-4496	303	22	,	,	PUNCT
easat-4496	303	23	vol	vol	NOUN
easat-4496	303	24	.	.	PROPN
easat-4496	303	25	13	13	NUM
easat-4496	303	26	,	,	PUNCT
easat-4496	303	27	no	no	INTJ
easat-4496	303	28	.	.	NOUN
easat-4496	303	29	4	4	NUM
easat-4496	303	30	,	,	PUNCT
easat-4496	303	31	pp	pp	ADJ
easat-4496	303	32	.	.	PUNCT
easat-4496	304	1	447	447	NUM
easat-4496	304	2	-	-	NUM
easat-4496	304	3	468	468	NUM
easat-4496	304	4	,	,	PUNCT
easat-4496	304	5	2007	2007	NUM
easat-4496	304	6	.	.	PUNCT
easat-4496	305	1	https://doi.org/10.1111/j.1468-0386.2007.00378.x	https://doi.org/10.1111/j.1468-0386.2007.00378.x	NOUN
easat-4496	306	1	[	[	X
easat-4496	306	2	25	25	NUM
easat-4496	306	3	]	]	PUNCT
easat-4496	306	4	j.	j.	PROPN
easat-4496	306	5	s.	s.	PROPN
easat-4496	306	6	lerner	lerner	PROPN
easat-4496	306	7	and	and	CCONJ
easat-4496	306	8	p.	p.	PROPN
easat-4496	306	9	e.	e.	PROPN
easat-4496	306	10	tetlock	tetlock	PROPN
easat-4496	306	11	,	,	PUNCT
easat-4496	306	12	"	"	PUNCT
easat-4496	306	13	accounting	account	VERB
easat-4496	306	14	for	for	ADP
easat-4496	306	15	the	the	DET
easat-4496	306	16	effects	effect	NOUN
easat-4496	306	17	of	of	ADP
easat-4496	306	18	accountability	accountability	NOUN
easat-4496	306	19	,	,	PUNCT
easat-4496	306	20	"	"	PUNCT
easat-4496	306	21	psychological	psychological	ADJ
easat-4496	306	22	bulletin	bulletin	NOUN
easat-4496	306	23	,	,	PUNCT
easat-4496	306	24	vol	vol	NOUN
easat-4496	306	25	.	.	PROPN
easat-4496	306	26	125	125	NUM
easat-4496	306	27	,	,	PUNCT
easat-4496	306	28	no	no	INTJ
easat-4496	306	29	.	.	NOUN
easat-4496	306	30	2	2	NUM
easat-4496	306	31	,	,	PUNCT
easat-4496	306	32	pp	pp	ADJ
easat-4496	306	33	.	.	PUNCT
easat-4496	307	1	255	255	NUM
easat-4496	307	2	-	-	SYM
easat-4496	307	3	275	275	NUM
easat-4496	307	4	,	,	PUNCT
easat-4496	307	5	1999	1999	NUM
easat-4496	307	6	.	.	PUNCT
easat-4496	308	1	[	[	X
easat-4496	308	2	26	26	NUM
easat-4496	308	3	]	]	PUNCT
easat-4496	308	4	t.	t.	NOUN
easat-4496	308	5	dezoort	dezoort	NOUN
easat-4496	308	6	,	,	PUNCT
easat-4496	308	7	p.	p.	PROPN
easat-4496	308	8	harrison	harrison	PROPN
easat-4496	308	9	,	,	PUNCT
easat-4496	308	10	and	and	CCONJ
easat-4496	308	11	m.	m.	PROPN
easat-4496	308	12	taylor	taylor	PROPN
easat-4496	308	13	,	,	PUNCT
easat-4496	308	14	"	"	PUNCT
easat-4496	308	15	accountability	accountability	NOUN
easat-4496	308	16	and	and	CCONJ
easat-4496	308	17	auditors	auditor	NOUN
easat-4496	308	18	’	’	PART
easat-4496	308	19	materiality	materiality	NOUN
easat-4496	308	20	judgments	judgment	NOUN
easat-4496	308	21	:	:	PUNCT
easat-4496	308	22	the	the	DET
easat-4496	308	23	effects	effect	NOUN
easat-4496	308	24	of	of	ADP
easat-4496	308	25	differential	differential	ADJ
easat-4496	308	26	pressure	pressure	NOUN
easat-4496	308	27	strength	strength	NOUN
easat-4496	308	28	on	on	ADP
easat-4496	308	29	conservatism	conservatism	NOUN
easat-4496	308	30	,	,	PUNCT
easat-4496	308	31	variability	variability	NOUN
easat-4496	308	32	,	,	PUNCT
easat-4496	308	33	and	and	CCONJ
easat-4496	308	34	effort	effort	NOUN
easat-4496	308	35	,	,	PUNCT
easat-4496	308	36	"	"	PUNCT
easat-4496	308	37	accounting	accounting	NOUN
easat-4496	308	38	,	,	PUNCT
easat-4496	308	39	organizations	organization	NOUN
easat-4496	308	40	and	and	CCONJ
easat-4496	308	41	society	society	NOUN
easat-4496	308	42	,	,	PUNCT
easat-4496	308	43	vol	vol	NOUN
easat-4496	308	44	.	.	PROPN
easat-4496	308	45	31	31	NUM
easat-4496	308	46	,	,	PUNCT
easat-4496	308	47	no	no	INTJ
easat-4496	308	48	.	.	NOUN
easat-4496	308	49	4	4	NUM
easat-4496	308	50	-	-	SYM
easat-4496	308	51	5	5	NUM
easat-4496	308	52	,	,	PUNCT
easat-4496	308	53	pp	pp	ADJ
easat-4496	308	54	.	.	PUNCT
easat-4496	309	1	373	373	NUM
easat-4496	309	2	-	-	SYM
easat-4496	309	3	390	390	NUM
easat-4496	309	4	,	,	PUNCT
easat-4496	309	5	2006	2006	NUM
easat-4496	309	6	.	.	PUNCT
easat-4496	310	1	https://doi.org/10.1016/j.aos.2005.09.001	https://doi.org/10.1016/j.aos.2005.09.001	NOUN
easat-4496	310	2	.	.	PUNCT
easat-4496	311	1	[	[	X
easat-4496	311	2	27	27	NUM
easat-4496	311	3	]	]	PUNCT
easat-4496	311	4	s.	s.	PROPN
easat-4496	311	5	k.	k.	PROPN
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easat-4496	311	9	m.	m.	PROPN
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easat-4496	311	11	,	,	PUNCT
easat-4496	311	12	and	and	CCONJ
easat-4496	311	13	a.	a.	PROPN
easat-4496	311	14	m.	m.	PROPN
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easat-4496	311	16	,	,	PUNCT
easat-4496	311	17	"	"	PUNCT
easat-4496	311	18	the	the	DET
easat-4496	311	19	effect	effect	NOUN
easat-4496	311	20	of	of	ADP
easat-4496	311	21	accountability	accountability	NOUN
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easat-4496	311	25	on	on	ADP
easat-4496	311	26	auditors	auditor	NOUN
easat-4496	311	27	'	'	PART
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easat-4496	311	30	,	,	PUNCT
easat-4496	311	31	"	"	PUNCT
easat-4496	311	32	contemporary	contemporary	ADJ
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easat-4496	311	34	research	research	NOUN
easat-4496	311	35	,	,	PUNCT
easat-4496	311	36	vol	vol	NOUN
easat-4496	311	37	.	.	PROPN
easat-4496	311	38	17	17	NUM
easat-4496	311	39	,	,	PUNCT
easat-4496	311	40	no	no	INTJ
easat-4496	311	41	.	.	NOUN
easat-4496	311	42	4	4	NUM
easat-4496	311	43	,	,	PUNCT
easat-4496	311	44	pp	pp	ADJ
easat-4496	311	45	.	.	PUNCT
easat-4496	312	1	539	539	NUM
easat-4496	312	2	-	-	SYM
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easat-4496	312	4	,	,	PUNCT
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easat-4496	312	6	.	.	PUNCT
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easat-4496	314	2	28	28	NUM
easat-4496	314	3	]	]	X
easat-4496	314	4	a.	a.	NOUN
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easat-4496	314	6	,	,	PUNCT
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easat-4496	314	12	in	in	ADP
easat-4496	314	13	auditing	audit	VERB
easat-4496	314	14	,	,	PUNCT
easat-4496	314	15	"	"	PUNCT
easat-4496	314	16	retrieved	retrieve	VERB
easat-4496	314	17	:	:	PUNCT
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easat-4496	314	19	.	.	PUNCT
easat-4496	315	1	[	[	X
easat-4496	315	2	accessed	access	VERB
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easat-4496	315	4	.	.	PUNCT
easat-4496	316	1	[	[	X
easat-4496	316	2	29	29	NUM
easat-4496	316	3	]	]	PUNCT
easat-4496	316	4	z.	z.	PROPN
easat-4496	316	5	roohbakhsh	roohbakhsh	PROPN
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easat-4496	316	7	f.	f.	PROPN
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easat-4496	316	9	,	,	PUNCT
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easat-4496	316	11	audit	audit	NOUN
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easat-4496	318	6	.	.	PUNCT
easat-4496	319	1	https://10.47176	https://10.47176	X
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easat-4496	321	2	30	30	NUM
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easat-4496	321	16	"	"	PUNCT
easat-4496	321	17	retrieved	retrieve	VERB
easat-4496	321	18	:	:	PUNCT
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easat-4496	321	20	.	.	PUNCT
easat-4496	322	1	[	[	X
easat-4496	322	2	accessed	access	VERB
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easat-4496	323	1	[	[	X
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easat-4496	323	10	:	:	PUNCT
easat-4496	323	11	the	the	DET
easat-4496	323	12	management	management	NOUN
easat-4496	323	13	control	control	NOUN
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easat-4496	323	18	and	and	CCONJ
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easat-4496	323	29	and	and	CCONJ
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easat-4496	323	31	,	,	PUNCT
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easat-4496	323	35	,	,	PUNCT
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easat-4496	323	39	,	,	PUNCT
easat-4496	323	40	pp	pp	ADJ
easat-4496	323	41	.	.	PUNCT
easat-4496	324	1	635	635	NUM
easat-4496	324	2	-	-	SYM
easat-4496	324	3	653	653	NUM
easat-4496	324	4	,	,	PUNCT
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easat-4496	325	3	32	32	NUM
easat-4496	325	4	]	]	PUNCT
easat-4496	325	5	p.	p.	PROPN
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easat-4496	325	7	,	,	PUNCT
easat-4496	325	8	j.	j.	PROPN
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easat-4496	325	10	,	,	PUNCT
easat-4496	325	11	and	and	CCONJ
easat-4496	325	12	d.	d.	PROPN
easat-4496	325	13	r.	r.	PROPN
easat-4496	325	14	woodliff	woodliff	PROPN
easat-4496	325	15	,	,	PUNCT
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easat-4496	325	23	on	on	ADP
easat-4496	325	24	the	the	DET
easat-4496	325	25	propensity	propensity	NOUN
easat-4496	325	26	to	to	PART
easat-4496	325	27	commit	commit	VERB
easat-4496	325	28	reduced	reduced	ADJ
easat-4496	325	29	audit	audit	NOUN
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easat-4496	325	31	acts	act	NOUN
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easat-4496	325	35	pressure	pressure	NOUN
easat-4496	325	36	,	,	PUNCT
easat-4496	325	37	"	"	PUNCT
easat-4496	325	38	auditing	auditing	NOUN
easat-4496	325	39	:	:	PUNCT
easat-4496	325	40	a	a	DET
easat-4496	325	41	journal	journal	NOUN
easat-4496	325	42	of	of	ADP
easat-4496	325	43	practice	practice	NOUN
easat-4496	325	44	&	&	CCONJ
easat-4496	325	45	theory	theory	NOUN
easat-4496	325	46	,	,	PUNCT
easat-4496	325	47	vol	vol	NOUN
easat-4496	325	48	.	.	PROPN
easat-4496	325	49	23	23	NUM
easat-4496	325	50	,	,	PUNCT
easat-4496	325	51	no	no	INTJ
easat-4496	325	52	.	.	NOUN
easat-4496	325	53	2	2	NUM
easat-4496	325	54	,	,	PUNCT
easat-4496	325	55	pp	pp	ADJ
easat-4496	325	56	.	.	PUNCT
easat-4496	326	1	159	159	NUM
easat-4496	326	2	-	-	SYM
easat-4496	326	3	167	167	NUM
easat-4496	326	4	,	,	PUNCT
easat-4496	326	5	2004	2004	NUM
easat-4496	326	6	.	.	PUNCT
easat-4496	327	1	https://doi.org/10.2308/aud.2004.23.2.159	https://doi.org/10.2308/aud.2004.23.2.159	PROPN
easat-4496	327	2	.	.	PUNCT
easat-4496	328	1	[	[	X
easat-4496	328	2	33	33	NUM
easat-4496	328	3	]	]	PUNCT
easat-4496	328	4	b.	b.	PROPN
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easat-4496	328	6	and	and	CCONJ
easat-4496	328	7	b.	b.	PROPN
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easat-4496	328	15	:	:	PUNCT
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easat-4496	328	18	,	,	PUNCT
easat-4496	328	19	"	"	PUNCT
easat-4496	328	20	accounting	accounting	NOUN
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easat-4496	328	24	,	,	PUNCT
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easat-4496	328	26	.	.	PROPN
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easat-4496	328	28	,	,	PUNCT
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easat-4496	328	32	,	,	PUNCT
easat-4496	328	33	pp	pp	ADJ
easat-4496	328	34	.	.	PUNCT
easat-4496	329	1	333	333	NUM
easat-4496	329	2	-	-	SYM
easat-4496	329	3	356	356	NUM
easat-4496	329	4	,	,	PUNCT
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easat-4496	329	6	.	.	PUNCT
easat-4496	330	1	https://doi.org/10.1080/00014788.2011.559575	https://doi.org/10.1080/00014788.2011.559575	PROPN
easat-4496	331	1	[	[	X
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easat-4496	331	3	]	]	PUNCT
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easat-4496	331	16	,	,	PUNCT
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easat-4496	331	18	journal	journal	NOUN
easat-4496	331	19	of	of	ADP
easat-4496	331	20	contemporary	contemporary	ADJ
easat-4496	331	21	accounting	accounting	NOUN
easat-4496	331	22	,	,	PUNCT
easat-4496	331	23	pp	pp	ADJ
easat-4496	331	24	.	.	PUNCT
easat-4496	332	1	35	35	NUM
easat-4496	332	2	-	-	SYM
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easat-4496	332	4	,	,	PUNCT
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easat-4496	332	6	.	.	PUNCT
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easat-4496	333	4	]	]	PUNCT
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easat-4496	333	22	explaining	explain	VERB
easat-4496	333	23	the	the	DET
easat-4496	333	24	influence	influence	NOUN
easat-4496	333	25	of	of	ADP
easat-4496	333	26	time	time	NOUN
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easat-4496	333	28	pressure	pressure	NOUN
easat-4496	333	29	on	on	ADP
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easat-4496	333	32	in	in	ADP
easat-4496	333	33	sweden	sweden	PROPN
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easat-4496	333	36	journal	journal	NOUN
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easat-4496	333	38	management	management	NOUN
easat-4496	333	39	&	&	CCONJ
easat-4496	333	40	governance	governance	NOUN
easat-4496	333	41	,	,	PUNCT
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easat-4496	333	43	.	.	PROPN
easat-4496	333	44	21	21	NUM
easat-4496	333	45	,	,	PUNCT
easat-4496	333	46	pp	pp	ADJ
easat-4496	333	47	.	.	PUNCT
easat-4496	334	1	331	331	NUM
easat-4496	334	2	-	-	SYM
easat-4496	334	3	350	350	NUM
easat-4496	334	4	,	,	PUNCT
easat-4496	334	5	2017	2017	NUM
easat-4496	334	6	.	.	PUNCT
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easat-4496	335	8	https://doi.org/10.1108/maj-03-2022-3475	https://doi.org/10.1108/maj-03-2022-3475	VERB
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easat-4496	335	10	https://doi.org/10.1080/14719037.2020.1751254	https://doi.org/10.1080/14719037.2020.1751254	PROPN
easat-4496	336	1	https://doi.org/10.1111/j.1468-0386.2007.00378.x	https://doi.org/10.1111/j.1468-0386.2007.00378.x	PROPN
easat-4496	336	2	https://doi.org/10.1016/j.aos.2005.09.001	https://doi.org/10.1016/j.aos.2005.09.001	PROPN
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easat-4496	336	5	https://stars.library.ucf.edu/etd/5358	https://stars.library.ucf.edu/etd/5358	PROPN
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easat-4496	336	11	https://doi.org/10.1016/0361-3682(91)90017-9	https://doi.org/10.1016/0361-3682(91)90017-9	PUNCT
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easat-4496	338	12	-	-	SYM
easat-4496	338	13	8484	8484	NUM
easat-4496	338	14	vol	vol	NOUN
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easat-4496	339	2	,	,	PUNCT
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easat-4496	339	6	:	:	PUNCT
easat-4496	339	7	413	413	NUM
easat-4496	339	8	-	-	SYM
easat-4496	339	9	424	424	NUM
easat-4496	339	10	,	,	PUNCT
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easat-4496	340	10	time	time	NOUN
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easat-4496	340	12	pressure	pressure	NOUN
easat-4496	340	13	,	,	PUNCT
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easat-4496	340	27	budget	budget	NOUN
easat-4496	340	28	pressure	pressure	NOUN
easat-4496	340	29	,	,	PUNCT
easat-4496	340	30	auditor	auditor	NOUN
easat-4496	340	31	locus	locus	NOUN
easat-4496	340	32	of	of	ADP
easat-4496	340	33	control	control	NOUN
easat-4496	340	34	and	and	CCONJ
easat-4496	340	35	audit	audit	VERB
easat-4496	340	36	quality	quality	NOUN
easat-4496	340	37	reduction	reduction	NOUN
easat-4496	340	38	behavior	behavior	NOUN
easat-4496	340	39	:	:	PUNCT
easat-4496	340	40	lumban	lumban	ADJ
easat-4496	340	41	gaol	gaol	NOUN
easat-4496	340	42	,	,	PUNCT
easat-4496	340	43	manatap	manatap	PROPN
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easat-4496	340	45	,	,	PUNCT
easat-4496	340	46	2019	2019	NUM
easat-4496	340	47	,	,	PUNCT
easat-4496	340	48	pp	pp	ADJ
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easat-4496	341	1	1	1	NUM
easat-4496	341	2	-	-	SYM
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easat-4496	341	4	.	.	PUNCT
easat-4496	342	1	[	[	X
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easat-4496	342	10	,	,	PUNCT
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easat-4496	342	21	an	an	DET
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easat-4496	342	37	"	"	PUNCT
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easat-4496	343	1	414	414	NUM
easat-4496	343	2	-	-	SYM
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easat-4496	345	1	[	[	X
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easat-4496	345	22	journal	journal	NOUN
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easat-4496	345	30	,	,	PUNCT
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easat-4496	345	33	2	2	NUM
easat-4496	345	34	,	,	PUNCT
easat-4496	345	35	pp	pp	ADJ
easat-4496	345	36	.	.	PUNCT
easat-4496	345	37	369	369	NUM
easat-4496	345	38	-	-	SYM
easat-4496	345	39	384	384	NUM
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easat-4496	345	42	.	.	PUNCT
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easat-4496	346	2	39	39	NUM
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easat-4496	346	44	,	,	PUNCT
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easat-4496	346	47	,	,	PUNCT
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easat-4496	347	1	http://dx.doi.org/10.21511/ppm.19(2).2021.25	http://dx.doi.org/10.21511/ppm.19(2).2021.25	X
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